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Ceres City Council
June 2, 2025

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June 2, 2025
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Ceres City Council
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AGENDA

NOTICE AND CALL OF A SPECIAL CITY COUNCIL MEETING
Budget Workshop

CITY OF CERES, CALIFORNIA
City Council Chambers, 2701 Fourth Street
Monday, June 2, 2025, at 5:30 p.m.

Mailing Address: Ceres City Hall, 2220 Magnolia Street, Ceres, CA 95307-3292 Phone: (209) 538-5700 Fax: (209) 538-5780

CALL TO ORDER
Mayor Lopez

ROLL CALL
Mayor: Javier Lopez
Vice Mayor: Daniel A. Martinez (District 4)
Councilmembers: James Casey (District 1); Rosalinda L. Vierra (District 2); Cerina Otero (District 3)
CITIZEN COMMUNICATIONS to the Council on matters not included on the agenda (five minutes).

While the City Council welcomes and encourages participation in City Council meetings, adopted rules allow no more than five minutes (Resolution No. 2007-106). Members of the public interested in addressing the City Council during this Special Meeting may address the items which have been described in the notice of this Special Meeting in accordance with Government Code Section 54954.3(a).

Click this link to join the webinar:
https://us02web.zoom.us/j/84786443736?pwd=OFbSb4W6tY4ftpmAzwslC1YsavG0ha.1 Webinar ID: 847 8644 3736; Passcode: 950793; or Dial: (669) 900-6833

REMOTE PUBLIC COMMENT IS AVAILABLE FOR THE CITY COUNCIL MEETING BY EMAILING THE CITY CLERK AT [email protected] BEFORE 3:30 PM THE DAY OF THE MEETING.

INCLUDE THE AGENDA ITEM NUMBER OR PUBLIC COMMENT PERIOD IN THE SUBJECT LINE OF THE EMAIL. THE CLERK MAY READ WRITTEN COMMENTS INTO THE RECORD, IF SPECIFICALLY REQUESTED TO DO SO AT THE BEGINNING OF YOUR EMAIL. YOUR WRITTEN

COMMENT WILL BE DISTRIBUTED TO THE CITY COUNCIL AND KEPT ON FILE AS PART OF THE OFFICIAL RECORD OF THE COUNCIL MEETING.

If you have any questions on how to attend virtually or are encountering difficulties connecting to the meeting, please contact the City Clerk at [email protected].

AGENDA
Special City Council Meeting
Budget Workshop
June 2, 2025

Page 2 ends

NEW BUSINESS

1. Budget Workshop

CLOSED SESSION

2. Conference with Labor Negotiators, Cal Gov’t Code §54957.6(a) “Notwithstanding any other provision of law, a legislative body of a local agency may hold closed sessions with the local agency’s designated representatives regarding the salaries, salary schedules, or compensation paid in the form of fridge benefits of its represented and unrepresented employees, and, for represented employees, any other matter within the statutorily provided scope of representation.”
Agency Designated Representative: City Manager, Douglas D. Dunford and Human Resources Director, Delilah Vasquez
Employee Organization: Ceres Police Officers’ Association Employee Organization: First Line Supervisors/Confidential Bargaining Group Employee Organization: Laborers’ International Union of North America (LiUNA!) Employee Organization: Mid-Managers Bargaining Group
Employee Organization: Public Safety Managers

REPORT FROM CLOSED SESSION

ADJOURNMENT
The next regularly scheduled City Council Meeting will be held on June 9, 202 5, at 6:00 p.m. in the City Council Chambers located in the Community Center at 2701 Fourth Street, Ceres, CA

Council Agenda:

The City Council agenda is available for public review on the City’s website at www.ci.ceres.ca.us and posted at the time and places noted above.

AFFIDAVIT OF POSTING

I, Fallon Martin, City Clerk, for the City of Ceres, declare under penalty of perjury that the foregoing agenda for th e Regular City Council Meeting was posted on Friday, May 30, 2025, at the following locations in Ceres:

• Community Center Display Case – 2701 Fourth Street

__________________________________________________________________________________________________________________________________________________________ Fallon Martin, City Clerk

AGENDA
Special City Council Meeting
Budget Workshop
June 2, 2025

Page 3 ends

Related Materials:

Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at the City Clerk’s Office at City Hall located at 2 220 Magnolia Street, Ceres, CA during normal business hours. People with questions concerning any agenda item may call the City Clerk’s Office at (209) 538 - 5731.

Notice regarding Americans with Disabilities Act:

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting or if you need the agenda and/or the documents in the agenda packet provided in an alternative format, please contact the city clerk’s office at (209) 538 - 5731 at least 48 hours prior to the meeting to ensure that reasonable arrangements can be made (28CFR 35.102-35.104 ADA TITLE II).

COUNCIL AGENDA REPORT

CITY COUNCIL

Javier Lopez, Mayor
James Casey, Dist.1
Rosalinda L. Vierra, Dist. 2
Cerina Otero, Dist. 3
Daniel A. Martinez, Dist. 4
MEETING DATE: June 2, 2025
TO: Mayor and City Council
FROM: Douglas D. Dunford, City Manager
[email protected], 209-538-5751
CONTACT:

Shannon Esenwein, Finance Director
[email protected], 209-538-5764

SUBJECT: Budget Workshop on Fiscal Year 2026 Proposed Budget RECOMMENDED COUNCIL ACTION:

Staff recommends that the City Council review and discuss Fiscal Year 2026 Proposed Budget, as presented by the City Manger and Finance Director. This is a discussion item, and no formal action is being requested at this time.

I. BACKGROUND:

Each fiscal year, the City develops a comprehensive budget that outlines projected revenues, planned expenditures, and strategic priorities. Th is budget serves as a vital tool to promote transparency, ensure fiscal accountability, and align resources with the City Council’s goals and the priorities of Ceres’ residents.

Beyond serving as a financial roadmap, the budget is also an essential planning tool. It helps guide the allocation of limited resources, supports long-term strategic planning, and provides a framework for evaluating service delivery and performance across departments. By carefully planning and prioritizing expenditures, the City can more effectively respond to the evolving needs of the community while maintaining fiscal sustainability.

The City of Ceres is currently facing a $ 1,961,097 budget deficit. Last year, the City Council passed a balanced budget by utilizing one -time resources: the City’s reserves and federal relief funding. The reserves function as a “rainy -day” fund, intended for emergencies or urgent needs, not to cover ongoi ng shortfalls. Similarly, federal dollars from the American Rescue Plan Act of 2021 (ARPA) were time -limited and subject to strict federal spending deadlines, and those funds have now been fully exhausted. As these temporary sources are no longer available, the City must explore long -term solutions to ensure our community remains self -reliant to maintain fiscal stability and protect the vital City services residents expect and deserve.

Tonight’s presentation will focus primarily on the General Fund. The General Fund supports essential local public services such as public safety, parks and recreation, street repair and maintenance, and general government operations. Given its central role in daily City functions, a detailed review of the General Fund provides important insight into how the City plans to meet community needs in Fiscal Year 2026.

II. REASONS FOR RECOMMENDATION:

Tonight’s workshop offers the City Council a comprehensive overview of the Fiscal Year 2026 Proposed Budget. It also serves as an opportunity for Council feedback and a forum for community input. This workshop is a key step in the budget adoption process , with final approval scheduled for June 23, 2025.

III. FISCAL IMPACTS:

This is a discussion item. No fiscal impact is associated with this workshop.

IV. EXISTING POLICY / RELATIONSHIP TO THE STRATEGIC PLAN:

N/A
V. POLICY ALTERNATIVES:

This is a discussion item. No formal action is being requested at the time.

VI. INTERDEPARTMENTAL COORDINATION:

The development of the FY 2026 Proposed Budget was a collaborative effort across all City departments. Each department actively participated by preparing and submitting its individual budget request s, ensuring that they aligned with operational needs and available resources.

VII. PUBLIC PARTICIPATION:

This budget workshop serves as the main opportunity for public involvement in the development of the Fiscal Year 2026 Proposed Budget. As part of our responsible budgeting best practices , the City Council and staff encourage input from residents, stakeholders, and community members , reinforcing the City’s commitment to a transparent and inclusive process . During these challenging times, the City wants to continue robust engagement with the community – to hear from them and keep the dialogue open as we work together to maintain Ceres’ quality of life.

VIII. ENVIRONMENTAL REVIEW:

N/A
IX. STEPS FOLLOWING APPROVAL:

Finance Staff will use the feedback received from the City Council and the community to refine and finalize the F iscal Year 2026 Proposed Budget. The next step in the process is the formal adoption of the budget, scheduled for June 23, 2025.

Approved by: _____________________
Douglas D. Dunford,
City Manager

Attachments:

1. Attachment A – Fiscal Year 2026 Proposed Budget

PROPOSED BUDGET
FISCAL YEAR 2025-26
CITY OF CERES | 2220 Magnolia St, Ceres, CA 95307

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

CITY OFFICIALS

ELECTED OFFICIALS
Mayor ......................................................................................................................... Javier Lopez Vice Mayor ................................................................................................... Daniel Martínez District #1 Councilmember ............................................................................................ James Casey District #2 Councilmember ...................................................................................... Rosalínda Vierra District #3 Councilmember ............................................................................................ Cerina Otero District #4 Councilmember ....................................................................................... Daniel Martínez City Treasurer ............................................................................................................. Kayla Martínez

APPOINTED OFFICIALS
City Manager ........................................................................................................... Doug Dunford City Attorney ....................................................................................................... Nubia Goldstein City Clerk ................................................................................................................... Fallon Martin Interim Chief of Police ........................................................................................ Trenton Johnson Director of Community Development ................................................................................ Vacant Director of Engineering / City Engineer ............................................................... Michael Beltran Director of Finance .......................................................................................... Shannon Esenwein Director of Human Resources .............................................................................. Delilah Vasquez Director of Public Works ............................................................................................ Samir Royal 1 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED ANNUAL BUDGET

DEBT OBLIGATIONS

DEBT OBLIGATIONS
PAYOFF
DATE

ORIGINAL
AMOUNT

BALANCE
FY 24-25

PRINCIPAL
PMNTS
FY 25-26

INTEREST
PMNTS
FY 25-26

BALANCE
FY 25-26
2015 Tax Allocation Bonds - CRA 12/15/2033 $8,050,000 5,315,000 390,000 193,975 $4,925,000 2020 Refunding Wastewater Revenue Bonds 6/1/2038 $6,355,000 4,726,000 297,000 154,540 $4,429,000 2020 Refunding Water Revenue Bonds 6/1/2038 $3,658,000 2,726,000 171,000 89,140 $2,555,000 2020 CRA Tax Allocation Refunding Bonds 12/15/2035 $20,615,000 15,190,000 1,175,000 584,100 $14,015,000 2000 Tax Allocation Bonds - SCRC 11/1/2030 $1,440,000 540,000 75,000 33,649 $465,000 TOTAL DEBT OBLIGATIONS $40,118,000 28,497,000 2,108,000 1,055,404 26,389,000 2015 Tax Allocation Bonds - CRA
2000 Tax Allocation Bonds - SCRC
2020 CRA Tax Allocation Refunding Bonds
2020 Refunding Wastewater Revenue Bonds
2020 Refunding Water Revenue Bonds
The bonds were issued to refund the 2009 Water Revenue Bonds, Series A.

The bonds were issued to refund the 2009 Wastewater Revenue bonds, Series A.

The proceeds from the Stanislaus/Ceres Redevelopment Commission (SCRC) tax allocation bonds were used to make improvements to infrastructure in the project area.

The bonds were issued to refund the Former Agency's outstanding Ceres Redevelopment Project Area No. 1 Tax Allocation Refunding Bonds, Issue of 2006 and to refund the Former Agency's outstanding Ceres Redevelopment Project Area No. 1 Housing Tax Allocation Refunding Bonds, Issue of 2006.

The proceeds from the tax allocation refunding bonds were used to refund the 2003 Ceres Redevelopment Agency (CRA) tax allocation bonds.
2 ATTACHMENT A
Legend
Citizens
of Ceres
Engineering
Michael Beltran
Capital
Improvement
Planning
Engineering
Services
Public Works
Samir Royal
Parks
Maintenance
Street
Maintenance
Equipment
Maintenance
Sewer
Services
Water
Services
Facility
Services
Water
Conservation
Services
Refuse &
Recycling
Recreation/
Community
Center
Police
Trenton Johnson
Code
Enforcement
Dispatch
Police
Services
Records
Fire
Kevin Wise
Emergency
Medical
Fire
Services
Community
Development
Vacant
Building
Division
Economic
Development
Housing
Planning
Division
Finance
Shannon Esenwein
Budgeting
Business
License
Utility Billing
Grant
Reporting
Purchasing
General Ledger
Accounting &
Reporting
Human
Resources
Delilah Vasquez
Personnel
Risk
Management
Payroll
City
Treasurer
Kayla Martinez
City
Mayor
Javier Lopez
Councilmember
District 1
James Casey
Councilmember
District 2
Rosalinda Vierra
Councilmember
District 3
Cerina Otero
Councilmember
District 4
Daniel Martinez
Committees &
Commissions
City
Attorney
Nubia Goldstein
City
Manager
Doug Dunford
City Clerk
Fallon Martin
Information
Technology
Jon Frederick
Elected
Officials
Council
Appointed
City Manager
Appointed

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

ORGANIZATION CHART
3 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

APPROVED POSITIONS

APPROVED APPROVED APPROVED REQUESTED UNFUNDED
DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 25-26 09: POLICE (NON-SWORN)
Administrative Secretary (Confidential) 1 1 1 1
Community Services Officer 1 1 2 2
Public Safety Dispatch Supervisor 1 1 1 1
Public Safety Dispatcher Senior 1 1 1 1
Public Safety Dispatcher I/II 10 10 10 7 3
Public Safety Records Clerk I/II 4 4 4 4
POLICE (NON-SWORN) POSITION TOTALS 18 18 19 16 3
10: POLICE
Captain 1 1 1 0 1
Chief of Police 1 1 1 1
Police Lieutenant 3 3 3 3
Police Officer 34 34 34 32 3
Police Sergeant 9 9 9 8 1
School Resource Officer 4 4 4 3
POLICE POSITION TOTALS 52 52 52 47 5
13: CODE ENFORCEMENT
Code Enforcement Officer (1) 1 1 3 3
Senior Code Enforcement Officer 1 1 0 0
Secretary 1 1 1 1
CODE ENFORCEMENT POSITION TOTALS 3 3 4 4 0
15: FIRE
Fire Chief 0 0 0 0
Battalion Chief / Deputy Chief - Fire Marshall 0 0 0 0
Fire Captain 0 0 0 0
Fire Engineer (4 Measure H) 0 0 0 0
Fire Fighter (3 Measure H) 0 0 0 0
FIRE POSITION TOTALS 0 0 0 0 0
16: INFORMATION TECHNOLOGY
IT Manager 1 1 1 1
IT Systems Analyst 1 1 2 2
Sr IT Systems Analyst 2 2 1 1
INFORMATION TECHNOLOGY POSITION TOTALS 4 4 4 4 0
4 ATTACHMENT A

APPROVED APPROVED APPROVED REQUESTED UNFUNDED
DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 25-26 18: PUBLIC WORKS ADMINISTRATION
Administrative Analyst 3 3 3 3
Administrative Secretary 1 1 1 1
Director of Public Works 1 1 1 1
Deputy Director of Public Works 0 1 1 0 1
Public Works Superintendent 1 1 1 1
PUBLIC WORKS ADMIN POSITION TOTALS 6 7 7 6 1
19: ENGINEERING
Assistant/Associate Engineer 4 5 5 3
Senior Engineer 0 0 0 1
Director of Engineering Services/City Engineer 1 1 1 1
Engineering Technician I/II 3 2 2 2
Secretary 1 1 1 1
ENGINEERING POSITION TOTALS 9 9 9 8 0
20: EQUIPMENT (FLEET)
Fleet Mechanic I/II 3 3 2 2
Senior Fleet Mechanic 0 0 1 0 1
Fleet/Facility Services Supervisor 1 1 1 1
EQUIPMENT (FLEET) POSITION TOTALS 4 4 4 3 1
25: WASTEWATER
Maintenance Worker II 1 0 0 0
Senior Wastewater Operator 0 0 2 2
Wastewater Operator I/II 8 9 7 7
Wastewater Systems Supervisor 1 1 1 1
WASTEWATER POSITION TOTALS 10 10 10 10 0
30: STREETS
Streets Maintenance Operator I/II 9 9 6 6
Senior Street Maintenance Operator 0 0 2 2
Streets Maintenance Supervisor 1 1 1 1
Street Sweeper Operator 0 0 1 1
STREETS POSITION TOTALS 10 10 10 10 0
35: WATER
Water Distribution Operator I/II 10 10 8 8
Senior Water Distribution Operator 0 0 2 2
Water Distribution Supervisor 1 1 1 1
WATER POSITION TOTALS 11 11 11 11 0

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

APPROVED POSITIONS
5 ATTACHMENT A

APPROVED APPROVED APPROVED REQUESTED UNFUNDED
DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 25-26 36: WATER CONSERVATION
Field Service Technician 2 2 2 2
WATER CONSERVATION POSITION TOTALS 2 2 2 2 0
40: PARKS
Landscape Maintenance Supervisor 1 1 1 1
Parks Maintenance Worker I/II 5 5 5 5
Senior Parks Maintenance Worker 1 1 1 1
PARKS POSITION TOTALS 7 7 7 7 0
41: FACILITIES
Custodian 5 5 5 4 1
Facility Maintenance Supervisor 1 1 1 1
Facility Maintenance Worker I/II 0 0 2 1 1
Senior Facility Maintenance Worker 3 3 1 1
FACILITIES POSITION TOTALS 9 9 9 7 2
55: RECREATION
Recreation Administrative Coordinator 1 1 1 1
Recreation Coordinator 1 1 1 1
Recreation Manager 1 1 1 1
Recreation Supervisor 1 1 1 1
RECREATION POSITION TOTALS 4 4 4 4 0
58: CRA SUCCESSOR AGENCY
Redevelop & Economic Development Manager 1 1 0 1
CRA SUCCESSOR AGENCY POSITION TOTALS 1 1 0 1 0
63: ELECTED OFFICIALS
Council Members (elected) 3 3 3 3
Mayor (elected) 1 1 1 1
Vice-Mayor (elected) 1 1 1 1
City Treasurer (Elected) 0 0 1 1
ELECTED OFFICIALS POSITION TOTALS 5 5 6 6 0
65: CITY MANAGER
City Manager 1 1 1 1
CITY MANAGER POSITION TOTALS 1 1 1 1 0

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

APPROVED POSITIONS
6 ATTACHMENT A

APPROVED APPROVED APPROVED REQUESTED UNFUNDED
DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 25-26 66: HUMAN RESOURCES
Director of Human Resources 1 1 1 1
Human Resources Analyst 1 1 1 1
Human Resources Technician 1 1 1 1
Payroll Technician I/II 0 0 2 2
HUMAN RESOURCES POSITION TOTALS 3 3 5 5 0
67: CITY CLERK
City Clerk 1 1 1 1
Deputy City Clerk 1 1 1 1
CITY CLERK POSITION TOTALS 2 2 2 2 0
70: BUILDING
Building Permit Technician 1 1 1 1
BUILDING POSITION TOTALS 1 1 1 1 0
73: FINANCE
Account Clerk I/II 3 3 3 3
Accountant 2 2 2 2
City Treasurer (Elected) 1 1 0 0
Deputy Finance Director 1 1 1 1
Director of Finance 1 1 1 1
Payroll Technician I/II 2 2 0 0
Revenue & Customer Service Supervisor 1 1 1 1
Secretary 1 1 1 0 1
Senior Account Clerk 2 2 2 2
FINANCE POSITION TOTALS 14 14 11 10 1
75: PLANNING
Administrative Secretary 1 1 1 1
Director of Community Development 1 1 1 0 1
Senior Planner (3) 1 1 1 1
Redevelop & Economic Development Manager (2) 0 0 1 0
PLANNING POSITION TOTALS 3 3 4 2 1
CITY OF CERES POSITION TOTALS 179 180 182 167 14
(1) One code enforcement services officer is funded through ARPA and will be eliminated on 12/31/26 or when ARPA fund run out, whichever is sooner.
(2) Moved f
rom Department 75 to Department 58.
(3) Funded at 75% for Fiscal Y
ear 2026. The difference was moved to contracted services to fund an agreement for a Senior Planner while the City a recruiting for the vacant position.

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

APPROVED POSITIONS
7 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

REVENUE SUMMARY BY FUND

UNAUDITED UNAUDITED
Account Description
ACTUAL
FY 22-23
ACTUAL
FY 23-24

PROJECTION
FY 24-25
BUDGET
FY 25-26

100: GENERAL FUND
10073 001201 SECURED PROPERTY TAX 2,896,353 2,929,534 3,058,400 3,148,700 10073 001203 P.TAX-MOTOR VEHICLE IN LIEU 4,520,178 4,791,143 5,044,800 5,196,100 10073 001204 UNSECURED PROPERTY TAX APP 131,946 156,004 168,938 174,000 10073 001208 SUPPL. PROP TAX SB813 98,540 66,685 70,117 72,200 10073 001209 SALES TAX 7,925,725 8,008,553 8,021,000 8,375,000 10073 001211 TRANSIENT OCCUPANCY TAX 305,594 287,689 267,488 328,400 10073 001212 REAL PROPERTY TRANSFER 87,336 93,182 70,700 72,100 10073 001214 SALES TAX PS AUGMENTATION 204,677 302,586 279,600 286,900 10073 001215 RTTPF ALLOCATION 816,933 934,404 977,000 1,006,300 10073 001216 RTTPF ADMIN RECOVERY - - 305,299 305,000 10073 001221 UTILITY USERS TAX ELECTRICAL 754,483 755,781 741,300 768,100 10073 001222 UTILITY USERS TAX NATURAL GAS 474,772 375,651 405,500 405,500 10073 001223 UTILITY USERS TAX CABLE TV 83,617 68,999 38,500 40,000 10073 001224 UTILITY USERS TAX TELEPHONE 210,327 202,705 194,500 200,400 10073 001225 BUSINESS LICENSE TAX 1,638,381 1,624,072 1,758,000 1,810,700 10073 002310 GARAGE SA
LE PERMIT & INSPECTION 2,999 3,035 3,100 3,100 10070 002316 BUILDING PERMITS 880,222 299,722 285,600 293,600 10019 002330 ENCROACHMENT PERMITS 83,400 84,897 148,618 152,400 10015 002332 FIREWORKS PERMITS 6,384 7,182 6,000 6,000 10018 002333 TRANSPORT PERMITS 1,814 1,732 3,200 3,200 10073 002334 CABLE TV FRANCHISE 169,776 144,979 127,400 125,000 10073 002335 PUBLIC UTILITIES FRANCHISE 122,789 141,287 145,000 145,000 10073 002336 BE
RTOLOTTI REFUSE FRANCHISE 817,456 873,620 852,700 852,700 10015 002337 FIRE FLOW TESTING - 1,015 2,842 3,000 10015 002338 FIRE 850 INSPECTIONS - 201 1,198 1,200 10010 003402 PARKING FINES 68,794 32,898 65,300 70,000 10010 003404 MISCELLANEOUS FINES 33,658 32,743 40,000 40,000 10073 003406 UTILITY PENALTIES 159,149 30,205 107,500 108,000 10073 003407 RETURNED CHECK FEE 31 6,307 7,000 7,000 10073 004502 INTEREST ON BANK DEPOSITS 74,505 36,854 225,000 250,800 10055 004503 RENT-AMERICAN LEGION HALL 34,468 41,643 36,200 38,000 10055 004506 RE
NTAL CITY PROPERTY 2,400 - - - 10010 004508 RENTAL-FIRING RANGE 20,900 25,210 14,740 - 100** 004509 SALE OF MISC CITY PROPERTY 705 554 269 1,000 10010 005602 STAN CO SUPP- BHRS CONTRACT 610 2,288 1,474 1,500 10015 005609 CERES FIRE PROTECTION DISTRICT 76,702 77,682 75,000 75,000 10015 005611 MODESTO-CERES FIRE PROTECTION 299,969 319,193 309,300 310,000 10010 005614 P.O.S.T. REBATES - - 42,127 - 10073 005624 HOMEOWNER PROPERTY TAX RELIEF 23,219 22,737 30,015 30,900 10073 005625 MOTOR VEHICLE IN LIEU 50,224 60,523 79,198 80,000 10055 005636 INTER-AGENCY SUPPORT - - 19,075 17,250 10010 005644 STEP GRANT 13,089 4,378 - - 10075 005648 GRANTS REVENUE - - 263,938 - 100** 005653 BULLETPROOF VEST PARTNERSHIP GRANT 1,069 4,363 - - 10010 005665 CUSD SCHOO
L RESOURCE OFFICER 554,501 655,110 655,000 779,756 10073 005668 MANDATED COST REIMBURSEMENT 111,920 91,812 50,000 100,000 10010 005673 SDEA 10,481 4,
774 15,414 15,000 10040 005684 FEMA EMERGENCY REIMBURSEMENT - - 31,232 - 10033 005696 WASTE TIRE AMNESTY GRANT - - - - 8 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

REVENUE SUMMARY BY FUND

UNAUDITED UNAUDITED
Account Description
ACTUAL
FY 22-23
ACTUAL
FY 23-24

PROJECTION
FY 24-25
BUDGET
FY 25-26
10010 005698 RAT OT REIMBURSEMENT - 9,893 2,780 - 10010 005699 NEWMAN DISPATCH CONTRACT 198,000 198,000 205,900 216,228 10070 006701 SPECIAL INSPECTION FEE BLDG 2,765 70 88 - 10070 006702 SPECIAL INSPECTION FEE P/W - 320 - - 10070 006703 ANNEXATION FEES 910 - 1,820 11,000 10070 006704 PLAN CHECK FEES 444,793 174,152 156,700 159,300 10070 006705 SEISMIC FEES - 554 775 775 10073 006706 BERTOLOTTI BILLING & COLLECT 47,069 54,229 47,000 54,200 10073 006707 BUSINESS LIC APP FEE 11,070 10,951 13,200 20,000 10073 006708 DATA INPUT & FLOOR PLAN FEE 1,649 1,649 1,674 2,000 10070 006712 ZONING FEES 21,435 71,022 35,000 40,000 10070 006714 SUBDIVISION FEES 8,540 10,290 13,360 20,000 10070 006716 ENVIRONMENTAL FEES 3,354 1,423 5,300 5,000 10073 006718 KASE MANUFACTURING DVLPMNT AGRMT - - - - 10010 006722 POLICE - SECURITY - - 2,289 2,500 10055 006724 RECREATION SELF SUPPORT 89,397 81,510 75,000 80,000 10010 006726 POLICE - FLEA MKT, REPORTS & M 9,669 14,914 19,300 28,000 10010 006727 POL
ICE - FALSE ALARMS 100 - - - 10073 006728 SALE MAPS & PUBLICATIONS 17 23 3 - 10010 006730 TOW OPERATOR/DRIVER PERMIT 5,400 5,400 5,400 5,400 10019 006732 ENGINEERING SERVICES - - 24,000 30,000 10055 006734 YOUTH SPORT PLAYER FEE 23,176 23,952 24,879 50,000 10073 006736 KASE DISPENSARY DVLPMNT AGRMT 240,000 60,000 40,000 - 10073 006737 PATIENT FIRST DISPENSARY DEV A 840,000 840,000 840,000 840,000

10070 006748 FIRE PREVENTION FEES 3,701 37,300 51,000 51,000 10070 006749 MASSAGE FILING FEE - 424 847 550 10073 006750 SHARPS DISPENSARY - - 48,700 60,000 10019 006751 DEVELOPMENT SERVICE FEES - - 20,524 50,000 10018 006767 MITCHELL CORRIDOR SPEC 3,896 2,810 - - 10055 006770 PARK USER FEES 74,109 69,169 99,836 100,000 100** 007810 MISCELLANEOUS REVENUE 16,721 35,494 10,804 10,000 10055 007824 DONATION - - 5,310 - 10010 007827 POLICE - SEIZ
ED FUNDS 1,646 2,650 1,693 1,500 10033 007828 CAL TRANS-CLEAN-UP EVENT - 17,543 - - 10055 007831 HOT AIR BALLOON FESTIVAL 11,260 5,707 5,188 - 100** 0091** TRANSFER IN 898,979 905,878 964,666 - TOTAL GENERAL FUND 26,727,749 26,239,258 27,767,618 27,536,259

219: CARES ACT
21960 005605 CARES ACT-STATE 5,825,755 - - - TOTAL CARES ACT 5,825,755 - - -

223: HOME GRANT PROGRAM INCOME
22365 005694 HOME - 1ST TIME HOMEBUYER 10,000 - - - 22365 007810 MISCELLANEOUS REVENUE 5,974 - - - TOTAL HOME GRANT PROGRAM INCOME 15,974 - - -

9 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

REVENUE SUMMARY BY FUND

UNAUDITED UNAUDITED
Account Description
ACTUAL
FY 22-23
ACTUAL
FY 23-24

PROJECTION
FY 24-25
BUDGET
FY 25-26
224: TRAFFIC OFFENDER FUND
22410 004509 SALE OF MISC CITY PROPERTY - 25 - - 22410 005644 STEP GRANT - - 60,000 - 22410 005677 OTS TRAFFIC RECORDS IMP GRANT 11,900 - - - 22410 006729 TOWING IMPOUND FEES 62,753 57,492 52,400 55,000 TOTAL TRAFFIC OFFENDER FUND 74,653 57,517 112,400 55,000

225: USED OIL GRANTS
22518 004502 INTEREST ON BANK DEPOSITS 119 45 590 700 22518 005678 USED OIL OPPORTUNITY GRANT 448 - - - TOTAL USED OIL GRANTS 566 45 590 700

226: DEPART OF CONSERVATION GRANT
22618 004502 INTEREST ON BANK DEPOSITS 271 94 1,400 1,600 226** 005652 DPT CONSERVATION RECYCLE GRANT 12,374 - 12,621 - TOTAL DEPART OF CONSERVATION GRANT 12,645 94 14,021 1,600

227: SB 1383
22733 005600 SB 1383 - 131,683 - - 22773 004502 INTEREST ON BANK DEPOSITS 165 33 - - TOTAL SB 1383 165 131,716 - -

230: STREET TREE FUND
23073 004502 INTEREST ON BANK DEPOSITS 484 185 2,400 2,700 TOTAL STREET TREE FUND 484 185 2,400 2,700

234: SB2 PLANNING GRANT
23475 005657 HCD TARGET NEEDS MARKET STUDY - 159,602 - - TOTALS SB2 PLANNING GRANT - 159,602 - -

236: CRA - 20% LOW INCOME HOUSING
23673 007846 LOAN REPAYMENT 28,868 727,094 - - TOTAL CRA - 20% LOW INCOME HOUSING 28,868 727,094 - -

238: WESTPOINTE STORMDRAIN BEN DIST
23873 004502 INTEREST ON BANK DEPOSITS 58 22 285 300 TOTAL WESTPOINTE STORMDRAIN BEN DIST 58 22 285 300

239: BEGIN HOUSING GRANT REUSE
23973 004502 INTEREST ON BANK DEPOSITS 1,095 418 5,450 6,100 TOTAL BEGIN HOUSING GRANT REUSE 1,095 418 5,450 6,100

243: BROWN ANNEX PUBLIC SAFETY MITIGATON
24373 004502 INTEREST ON BANK DEPOSITS 49 77 1,155 1,300 24370 006717 BROWN ANNEX PUB SERV MITIGATON 35,860 6,520 - - TOTAL BROWN ANNEX PUBLIC SAFETY MITIGATON 35,909 6,597 1,155 1,300

245: AB939 SOURCE REDUCTION/RECYCLE
24573 004502 INTEREST ON BANK DEPOSITS 1,012 263 1,700 1,900 245** 005650 AB939 SOURCE REDUCTION/RECYCLE - 12,285 - - TOTAL AB939 SOURCE REDUCTION/RECYCLE 1,012 12,548 1,700 1,900

10 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

REVENUE SUMMARY BY FUND

UNAUDITED UNAUDITED
Account Description
ACTUAL
FY 22-23
ACTUAL
FY 23-24

PROJECTION
FY 24-25
BUDGET
FY 25-26
248: EASTGATE STORM DRAIN BENEFIT
24873 004502 INTEREST ON BANK DEPOSITS 1,762 793 10,700 11,900 24818 006736 STORM DRAIN BENEFIT DISTRICT 84,605 22,533 15,600 15,600 TOTAL EASTGATE STORM DRAIN BENEFIT 86,367 23,326 26,300 27,500

249: EASTGATE STREET & LANDSCP BENEFIT
24973 004502 INTEREST ON BANK DEPOSITS 411 202 2,600 2,900 24918 006737 STREET & LANDSCAPE BENEFIT DIS 36,487 4,293 - - TOTAL EASTGATE STREET & LANDSCP BENEFIT 36,897 4,494 2,600 2,900

251: STREET EXPANSION
25173 004502 INTEREST ON BANK DEPOSITS 9,341 4,476 71,500 79,700 25130 004509 SALE OF MISC CITY PROPERTY - 224 - - 25118 006709 STREET EXPANSION 695,006 417,165 197,000 197,000 TOTAL STREET EXPANSION 704,347 421,864 268,500 276,700

253: NEIGHBORHOOD PARK FEES
25373 004502 INTEREST ON BANK DEPOSITS 5,540 2,389 31,000 34,600 25370 006710 NEIGHBORHOOD PARK FEES 321,410 177,211 30,600 30,600 TOTAL NEIGHBORHOOD PARK FEES 326,950 179,600 61,600 65,200

254: HOME FEDERAL GRANT
25465 005693 HOME - CONSORTIUM - - - 106,408 25465 005694 HOME - 1ST TIME HOMEBUYER 49,341 - - - TOTAL HOME FEDERAL GRANT 49,341 - - 106,408

255: STATE GAS TAX
25573 004502 INTEREST ON BANK DEPOSITS - 36 - - 25530 004509 SALE OF MISC CITY PROPERTY - - 595 - 25573 005606 STATE GAS TAX 2106 167,592 178,342 187,760 189,217 25573 005607 STATE GAS TAX 2103 399,339 445,717 464,800 457,109 25573 005608 STATE GAS TAX 2107 380,118 402,346 432,900 436,395 25573 005610 STATE GAS TAX 2107.5 6,000 6,000 7,500 6,000 25573 005671 STATE GAS TAX 2105 278,917 297,244 317,200 319,756 25573 005672 ROAD MAINTENANCE REHAB 1,000 - - - 25530 007803 STREET LIGHT COST SHARING REIM 1,515 1,597 1,500 1,500 255** 007810 MISCELLANEOUS REVENUE 313 - 7,623 - TOTAL STATE GAS TAX 1,234,794 1,331,281 1,419,878 1,409,977

256: BEGIN HOUSING GRANT FUND
25673 004502 INTEREST ON BANK DEPOSITS 2,238 855 11,100 12,400 TOTAL BEGIN HOUSING GRANT FUND 2,238 855 11,100 12,400

258: STATE TRAFFIC SAFETY
25873 003401 MOTOR VEHICLE FINES 53,022 54,472 52,000 52,000 TOTAL STATE TRAFFIC SAFETY 53,022 54,472 52,000 52,000

260: JAG POLICE GRANTS
26073 004502 INTEREST ON BANK DEPOSITS 142 51 1,100 - 26010 005629 JAG 2010-DJ-BX-1178 119 32,659 31,876 - 26065 005682 JUSTICE ASSISTANCE GRANT 13,757 3,811 - - TOTAL JAG POLICE GRANTS 14,019 36,521 32,976 - 11 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

REVENUE SUMMARY BY FUND

UNAUDITED UNAUDITED
Account Description
ACTUAL
FY 22-23
ACTUAL
FY 23-24

PROJECTION
FY 24-25
BUDGET
FY 25-26

261: MITCHELL STORM DRAIN BENEFIT
26173 004502 INTEREST ON BANK DEPOSITS 1,443 551 7,100 7,900 TOTAL MITCHELL STORM DRAIN BENEFIT 1,443 551 7,100 7,900

262: MEASURE H - ½ CENT SALES TAX
26273 001205 MEASURE H - ½ CENT SALES TAX 4,814,659 4,712,676 4,704,000 4,829,000 26273 004502 INTEREST ON BANK DEPOSITS 7,332 437 - - 26273 007810 MISCELLANEOUS REVENUE 125 980 - - TOTAL MEASURE H - ½ CENT SALES TAX 4,822,115 4,714,094 4,704,000 4,829,000

263: PUBLIC SAFETY GRANTS
26310 005630 STATE DOJ GRANTS - - - 24,258 26315 006721 ASSISTANCE FROM OTHER AGENCIES - 325,000 778,700 - TOTAL PUBLIC SAFETY GRANTS - 325,000 778,700 24,258

264: RIVERBLUFF REGIONAL PARK
26455 007830 COMMISSIONS-SNACK BAR 1,235 2,920 2,800 2,800 TOTAL RIVERBLUFF REGIONAL PARK 1,235 2,920 2,800 2,800

265: DANIEL WHITMORE HOUSE
265** 0091** TRANSFER IN 5,371 55,628 - 18,017 TOTAL DANIEL WHITMORE HOUSE 5,371 55,628 - 18,017

266: CLINTON WHITMORE MANSION
266** 0091** TRANSFER IN - - - 18,271 TOTAL CLINTON WHITMORE MANSION - - - 18,271

268: FEDERAL TRANSPORTATION FUNDING
26818 005653 SAFE ROUTES 2 SCHOOL (STATE) 384,833 289,167 - - 26818 005654 CMAQ FUNDING 689,271 - - - 26819 005655 FEDERAL TRANSPORTATION FUNDING 392,961 86,950 90,201 2,000,000 26819 005683 STATE OF CA CLEAN GRANT 20,688 930,501 - - TOTAL FEDERAL TRANSPORTATION FUNDING 1,487,754 1,306,618 90,201 2,000,000 269: COMMUNITY FACILITIES DISTRICT #2
26973 001202 CFD ASSESSMENTS-POLICE - - - 26,845 26973 001203 CFD ASSESSMENTS-FIRE - - - 75,587 26973 001204 CFD ASSESSMENTS-PARKS - - - 19,778 26973 001205 CFD ASSESSMENTS-ADMIN - - - 11,880 26973 004502 INTEREST ON BANK DEPOSITS - - - 790 TOTAL COMMUNITY FACILITIES DISTRICT - - - 134,880 270: COMMUNITY FACILITIES DISTRICT #1
27073 001202 CFD ASSESSMENTS-POLICE 149,135 152,574 160,713 135,213 27073 001203 CFD ASSESSMENTS-FIRE 419,918 429,599 452,518 380,716 27073 001204 CFD ASSESSMENTS-PARKS 109,877 112,411 118,408 99,620 27073 001205 CFD ASSESSMENTS-ADMIN 66,001 67,523 71,125 59,839 27073 004502 INTEREST ON BANK DEPOSITS 1,345 384 10,500 10,910 TOTAL COMMUNITY FACILITIES DISTRICT 746,277 762,491 813,265 686,297

12 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

REVENUE SUMMARY BY FUND

UNAUDITED UNAUDITED
Account Description
ACTUAL
FY 22-23
ACTUAL
FY 23-24

PROJECTION
FY 24-25
BUDGET
FY 25-26
271: MEASURE L
27173 004502 INTEREST ON BANK DEPOSITS 17,713 8,955 230,000 256,400 27119 005603 LOCAL STREETS AND ROADS 1,931,478 3,712,734 1,700,000 1,700,000 27119 005616 REGIONAL CONTROL PROJ COOP AGRMT - 494,183 2,023,334 1,500,000 27119 005622 TRAFFIC MANAGEMENT 386,296 380,768 390,000 390,000 27119 005623 BIKE AND PEDESTRIAN 193,148 155,585 192,000 180,000 TOTAL MEASURE L 2,528,635 4,752,224 4,535,334 4,026,400

275: COMMUNITY CENTER
27555 004505 RENTAL-COMMUNITY CENTER 260,722 255,346 255,000 255,000 27555 007810 MISCELLANEOUS REVENUE 317 545 8,815 - 275** 0091** TRANSFER IN - - - 105,452 TOTAL COMMUNITY CENTER 261,039 255,891 263,815 360,452

277: ROAD MAINT & REHAB ACCOUNT
27773 004502 INTEREST ON BANK DEPOSITS 7,158 3,645 78,000 86,900 27773 005672 ROAD MAINT & REHAB ACCT 1,081,943 1,239,552 1,268,200 1,360,399 TOTAL ROAD MAINT & REHAB ACCOUNT 1,089,101 1,243,198 1,346,200 1,447,299

278: BROWN ANNEX STREET IMP BENEFIT
27873 004502 INTEREST ON BANK DEPOSITS 4 1 - - TOTAL BROWN ANNEX STREET IMP BENEFIT 4 1 - -

284: N E STORM DRAIN BENEFIT
28473 004502 INTEREST ON BANK DEPOSITS 837 320 4,100 4,600 TOTAL N E STORM DRAIN BENEFIT 837 320 4,100 4,600

285: WESTSIDE STORM DRAIN BENEFIT
28573 004502 INTEREST ON BANK DEPOSITS 20 8 - - TOTAL WESTSIDE STORM DRAIN BENEFIT 20 8 - -

290: CDBG PROGRAM INCOME
29073 004502 INTEREST ON BANK DEPOSITS 1,867 727 9,500 10,600 290** 007841 EMERGENCY REPAIR PROGRAM INCOM 388 388 354 325 290** 007842 92 CDBG REHAB PRGM INCOME 2,188 2,468 1,700 1,700 29065 007844 EMERGENCY REPAIR PRG INC DEFR - 6,127 - - TOTAL CDBG PROGRAM INCOME 4,444 9,711 11,554 12,625

291: CDBG FEDERAL GRANT
291** 005666 CDBG - CONSORTIUM 414,074 2,083 73,266 218,623 TOTAL CDBG FEDERAL GRANT 414,074 2,083 73,266 218,623

292: ST LIGHT/LANDSCAPE DIST
29218 001201 ASSESSMENTS-LIGHT/LANDSCAPING 467,658 468,633 518,607 492,000 292** 0091** TRANSFER IN - - - 145,194 TOTAL ST LIGHT/LANDSCAPE DIST 467,658 468,633 518,607 637,194

293: DOWNTOWN REVITALIZATION
29373 004502 INTEREST ON BANK DEPOSITS 332 114 900 - 29373 006761 DOWNTOWN REVITALIZATION 10,769 8,784 4,531 - TOTAL DOWNTOWN REVITALIZATION 11,101 8,898 5,431 -

13 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

REVENUE SUMMARY BY FUND

UNAUDITED UNAUDITED
Account Description
ACTUAL
FY 22-23
ACTUAL
FY 23-24

PROJECTION
FY 24-25
BUDGET
FY 25-26
294: SEIZED FUNDS - POLICE
29473 004502 INTEREST ON BANK DEPOSITS 216 98 1,000 1,100 29410 007827 SEIZED FUNDS - POLICE - 5,173 - -
TOTAL SEIZED FUNDS - POLICE 216 5,271 1,000 1,100
295: ABANDONED VEHICLE ABATEMENT
29573 004502 INTEREST ON BAN
K DEPOSITS 347 147 2,400 2,700
29573 005615 STANCOG VEHICLE ABATEMENT 55,005 39,182 48,400 48,400 TOTAL ABANDONED VEHICLE ABATEMENT 55,352 39,330 50,800 51,100 296: COPS (SLESF)
29665 005679 SUPPLEMENTL
LAW ENFORCEMT COPS 233,819 166,643 194,663 100,000 TOTAL COPS (SLESF) 233,819 166,643 194,663 100,000 297: RECREATION FACILITY DEVELOPMNT
29755 004506 SMYRNA CELLUL
AR TOWER LEASE 37,409 43,759 41,917 41,917
TOTAL RECREATION FACILITY DEVELOPMNT 37,409 43,759 41,917 41,917 298: CONCERTS IN THE PARK
29855 007834 CONCERTS IN THE
PARK 1,800 1,491 2,700 3,900
298** 0091** TRANSFER IN 2,507 4,482 5,925 1,000
TOTAL CONCERTS IN THE PARK 4,307 5,973 8,625 4,900
346: SCRC BOND DEBT SERVICE
346** 0091** TRANSFER IN 107,115
87,560 108,471 108,649
TOTAL SCRC BOND DEBT SERVICE 107,115 87,560 108,471 108,649 347: CRA BOND DEBT SERVICE
34773 004502 INTEREST ON BAN
K DEPOSITS 19 - - -
347** 0091** TRANSFER IN 2,339,681 2,335,175 2,343,075 2,343,075 TOTAL CRA BOND DEBT SERVICE 2,339,700 2,335,175 2,343,075 2,343,075 428: SURFACE WATER BONS
42873 004502 INTEREST ON BAN
K DEPOSITS 6,352 - - -
42835 006742 SRWA-CA DRAW FUNDS 43,246,132 14,535,517 7,025,936 - 42873 007845 BOND PROCEEDS 19,603 - - -
TOTAL SURFACE WATER BONDS 43,272,087 14,535,517 7,025,936 - 466: CRA SUCCESSOR AGENCY
46673 001215 RPTTF ALLOCATIO
N 2,594,475 2,572,908 2,350,750 2,346,860 46673 004502 INTEREST ON BANK DEPOSITS 22,410 10,052 121,000 134,900 TOTAL CRA SUCCESSOR AGENCY 2,616,885 2,582,960 2,471,750 2,481,760 469: SCRC SUCCESSOR AGENCY
46973 001215 RPTTF ALLOCATIO
N 168,634 168,527 113,783 111,839 TOTAL SCRC SUCCESSOR AGENCY 168,634 168,527 113,783 111,839 14 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

REVENUE SUMMARY BY FUND

UNAUDITED UNAUDITED
Account Description
ACTUAL
FY 22-23
ACTUAL
FY 23-24

PROJECTION
FY 24-25
BUDGET
FY 25-26
499: PUBLIC FACILITIES FEES
49973 004502 INTEREST ON BANK DEPOSITS 12,106 4,413 57,000 63,500 49918 006775 PFF GENERAL GOVERNMENT 14,588 7,529 1,587 - 49918 006776 PFF PUBLIC SAFETY 27,261 14,681 2,345 - 49918 006777 PFF PLAND COMM FACILITIES 100,225 56,888 5,754 - 49918 006778 PFF PUBLIC WORKS 77,780 42,816 6,211 - 49918 006779 PFF FIRE-EASTGATE 57,586 31,515 4,949 - TOTAL PUBLIC FACILITIES FEES 289,546 157,841 77,847 63,500

527: WATER SERVICE FUND
52773 003406 UTILITY PENALTIES 297,011 187,001 419,900 420,000 52773 004502 INTEREST ON BANK DEPOSITS 99,370 76,264 1,065,000 1,187,100 527** 004509 SALE OF MISC CITY PROPERTY - - 27,502 - 52773 006731 WATER PYMT AGREE FEES 1,050 10,500 2,000 2,000 52773 006747 MISC WATER REVENUE 12,152 21,557 16,150 14,200 52735 006754 CIP WATER SERVICE FEES 1,054,201 1,064,573 1,087,800 1,087,800 52735 006755 CONSTRUCTION WATER 1,195 - 6,079 - 52773 006756 WATER SERVICE FEE 15,220,792 15,327,616 15,622,200 15,622,200 52735 007810 MISCELLANEOUS REVENUE 4,188 3,182 1,243 - 52735 007843 TCP (TRICHLRPRPANE) SETTLEMENT 3,000,000 3,000,000 - - TOTAL WATER SERVICE FUND 19,689,959 19,690,694 18,247,874 18,333,300

528: WATER QUALITY SINKING FUND
52873 004502 INTEREST ON BANK DEPOSITS 12,461 5,209 77,000 85,800 528** 0091** TRANSFER IN 212,000 421,056 423,720 428,904 TOTAL WATER QUALITY SINKING FUND 224,461 426,265 500,720 514,704

540: WATER SUPPLY / EXTENSION
54073 004502 INTEREST ON BANK DEPOSITS 12,529 5,277 72,000 80,300 54035 006746 WATER CONNECTION FEES 554,328 236,740 115,000 115,000 TOTAL WATER SUPPLY / EXTENSION 566,857 242,018 187,000 195,300

550: SEWER MAIN LINE CONSTRUCTION
55073 004502 INTEREST ON BANK DEPOSITS 6,602 3,306 46,000 51,300 55025 006744 SEWER MAIN LINE CONSTRUCTION 477,650 254,914 117,000 117,000 TOTAL SEWER MAIN LINE CONSTRUCTION 484,253 258,220 163,000 168,300

567: SEWER SERVICE FUND
56773 003406 UTILITY PENALTIES 159,174 48,061 181,700 182,000 56773 004502 INTEREST ON BANK DEPOSITS 93,312 95,473 524,000 584,100 56730 004509 SALE OF MISC CITY PROPERTY - - 26,050 - 56773 006738 SEWER SERVICE FEE 9,699,725 9,588,936 9,675,500 9,700,000 56725 006739 CIP SEWER SERVICE FEES 522,819 521,193 525,000 525,000 56770 006740 SEWER CONNECTION FEES 1,750 4,743 6,779 6,831 56725 006741 DEL PUERTO WATER DIST AGRMT 454,227 - - - 567** 007810 MISCELLANEOUS REVENUE 104 621 573 - 567** 0091** TRANSFER IN 304,000 247,151 304,000 304,000 TOTAL SEWER SERVICE FUND 11,235,113 10,506,177 11,243,602 11,301,931 571: STANCOG DIAL-A-RIDE
57173 004502 INTEREST ON BANK DEPOSITS 2,643 1,007 13,000 14,500 TOTAL STANCOG DIAL-A-RIDE 2,643 1,007 13,000 14,500 15 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

REVENUE SUMMARY BY FUND

UNAUDITED UNAUDITED
Account Description
ACTUAL
FY 22-23
ACTUAL
FY 23-24

PROJECTION
FY 24-25
BUDGET
FY 25-26

600: EQUIPMENT MAINTENANCE - ISF
60020 004509 SALE OF MISC CITY PROPERTY 2,085 3,050 10,095 - 60020 007810 MISCELLANEOUS REVENUE 647 464 2,428 - 60020 008902 ISF EQUIPMENT MAINT 1,547,481 1,729,047 1,733,591 1,584,556 TOTAL EQUIPMENT MAINTENANCE - ISF 1,550,213 1,732,561 1,746,113 1,584,556

610: ISF EQUIPMENT REPLACEMENT POOL
61020 004509 SALE OF MISC CITY PROPERTY 165,435 47,374 110,452 - 61020 007810 MISCELLANEOUS REVENUE 89,507 - 137,000 - 61020 008903 ISF EQUIPMENT REPLACEMENT POOL 1,769,279 919,881 919,547 - TOTAL ISF EQUIPMENT REPLACEMENT POOL 2,024,221 967,255 1,166,999 -

616: INFORMATION TECHNOLOGY - ISF
61616 008908 ISF IT SUPPORT 1,038,309 1,062,501 713,867 971,411 TOTAL INFORMATION TECHNOLOGY - ISF 1,038,309 1,062,501 713,867 971,411

677: RISK MANAGEMENT WORKERS COMP - ISF
67766 007820 4850 REIMBURSEMENT - - 5,008 - 677** 008906 ISF WORKER'S COMPENSATION 1,362,934 1,306,298 1,292,224 1,372,454 TOTAL RISK MANAGEMENT WORKERS COMP - ISF 1,362,934 1,306,298 1,297,232 1,372,454

679: BUILDING MAINTENANCE - ISF
67941 007810 MISCELLANEOUS REVENUE - 780 45 - 67941 008904 ISF BUILDING MAINTENANCE 1,517,092 1,695,083 618,697 1,333,292 TOTAL BUILDING MAINTENANCE - ISF 1,517,092 1,695,863 618,742 1,333,292

682: RISK MANAGEMENT LIABILITY - ISF
68266 007810 MISCELLANEOUS REVENUE 26,192 5,240 33,517 - 682** 007821 RETROSPECTIVE REFUNDS 28,630 36,762 - - 682** 008905 ISF LIABILITY INSURANCE 1,253,652 1,440,067 2,009,778 2,137,090 TOTAL RISK MANAGEMENT LIABILITY - ISF 1,308,474 1,482,069 2,043,295 2,137,090

734: CERES COMMUNITY FOUNDATION
73473 004502 INTEREST ON BANK DEPOSITS 674 257 - - TOTAL CERES COMMUNITY FOUNDATION 674 257 - -

737: WESTPOINTE ASSMT DIST-DEBT SERV
73773 004502 INTEREST ON BANK DEPOSITS 1,414 539 7,000 - TOTAL WESTPOINTE ASSMT DIST-DEBT SERV 1,414 539 7,000 -

GRAND TOTAL ALL FUNDS 137,205,703 102,796,055 93,321,260 87,222,240 0 0 0 0
16 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

ALL CITY EXPENDITURES BY OBJECT

UNAUDITED UNAUDITED

ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 13,380,269 13,083,089 13,936,517 14,321,930 011100 - OVERTIME 1,138,433 1,324,109 1,234,026 934,803 011200 - STANDBY 182,135 213,721 169,700 153,621
011400 - POLICE RESERVES PAY 158,721 194,247 188,600 216,000 011700 - TEMPORARY EMPLOYEE SALARIES 242,868 358,569 350,678 219,191 012000 - UNEMPLOYMENT INSURANCE 12,074 39,693 41,938 -
012100 - SOCIAL SECURITY (FICA) 1,187,298 1,136,073 1,158,521 1,154,014 012200 - EMPLOYEE GROUP INSURANCE 3,067,634 3,111,835 2,888,923 3,200,678 012300 - RETIREMENT PLAN CHARGES 6,000,529 5,486,625 6,329,358 6,602,087 012400 - WORKER'S COMPENSATION 2,595,209 2,612,596 2,585,379 2,742,996 012600 - 4850 LABOR CODE 302,723 18,649 30,224 -
012900 - COMPENSATED ABSENCES 17,067 - - -
013000 - UNIFORM ALLOWANCE 65,227 57,060 62,800 70,500
019900 - AUTOMOBILE ALLOWANCE 10,612 6,983 10,800 7,200 PERSONNEL SERVICES TOTAL 28,360,799 27,643,249 28,987,464 29,623,021

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020100 - ACCOUNTING & AUDITING SERVICES 309,994 257,582 511,600 448,147 020200 - PERSONNEL CONTRACTS & SERVICES 4,800 4,800 4,800 4,800 020500 - MEDICAL SERVICES 16,795 23,238 20,370 59,800
020900 - LEGAL SERVICES 354,784 253,446 396,630 452,840 021200 - GOVERNMENTAL PURPOSES 5,116 1,484 15,650 36,150 021300 - EXPERT & CONSULTANT SERVICES 95,127 71,115 230,028 536,250 021400 - PENALTIES & INTEREST - - 3,198 -
021500 - MISCELLANEOUS 16 242 213 -
021700 - INVESTIGATIVE SERVICES 50,204 57,923 66,150 9,790 021900 - ELECTION SERVICES & MATERIALS 21,324 535 87,893 30,000 022100 - SUBSCRIPTION BASED SOFTWARE - - 6,000 595,677 022200 - SUBSCRIPTIONS & MEMBERSHIPS 218,042 120,672 134,418 138,300 022400 - CERTIFICATION 2,951 4,671 5,589 11,645
022600 - TRAINING 106,067 102,265 116,217 206,180
022800 - P.O.S.T. REIMBURSABLE TRAINING - - - 35,680 023000 - PRINTING AND BINDING 30,044 38,548 28,678 46,330 023400 - ELECTRICITY AND GAS 1,320,856 1,114,896 1,111,199 1,119,509 023500 - E
LECTRICITY - STREET LIGHTS 214,410 203,238 204,157 205,341 023600 - WATER 157,776 192,771 199,618 201,787
024000 - EQUIPMENT RENTAL 1,612 8,395 1,166 8,250
024800 - TELECOMMUNICATIONS 211,791 219,375 263,903 249,720 025000 - POSTAGE 81,405 75,086 66,606 99,835
025800 - TRAVEL, LODGING & MEALS 105,300 118,219 102,631 124,786 025900 - PROFESSIONAL DEVELOPMENT 13,664 8,688 29,920 18,750 026000 - ADVERTISING 5,010 8,650 8,173 11,387
026100 - TOT COMM GRANT PROGRAM - 10,000 - -
17 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

ALL CITY EXPENDITURES BY OBJECT

UNAUDITED UNAUDITED

ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 026200 - EMPLOYEE RECOGNITION 5,570 7,556 8,400 12,500
026300 - EMPLOYEE SAFETY PROGRAM 12,600 12,600 9,750 15,631 026400 - PROMOTIONAL ACTIVITIES 114,467 64,298 59,189 89,100 026500 - COMMUNITY SERVICES 37,864 24,326 30,024 22,500 026600 - RENTALS AND LEASES - OTHER - - - 500
026800 - ISF - FLEET ALLOCATION 3,316,760 2,648,924 2,674,141 1,584,556 027100 - ISF - IT ALLOCATION 1,038,309 1,062,501 713,867 971,411 027400 - DUMPING FEES - - 1,188 6,000
027900 - R & M - TIRES AND TUBES 29,026 26,662 28,000 48,000 028100 - R & M - MECHANICAL OFFICE EQUP 158 1,722 942 - 028200 - R & M - AUTOMOTIVE EQUIPMENT 24,883 26,191 27,200 37,250 028400 - R & M - STREET LIGHTS 12,577 13,760 12,704 28,000 028600 - R & M - NON-AUTOMOTIVE EQUIP 178,686 226,540 231,582 543,988 028700 - R & M - COMMUNICATIONS EQUIP 1,715 3,143 898 3,900 028800 - R & M - BUILDINGS AND STRUCTUR 35,790 20,153 22,464 49,250 028900 - R & M - NON-STRUCTURAL ITEMS 19,984 8,076 17,362 38,500 029100 - R & M - CUSTODIAL EQUIPMENT 3,246 1,439 1,109 5,000 029400 - ISF - BLDG MAINT ALLOCATION 1,517,092 1,695,086 618,697 1,333,292 029600 - ESCROW & CLOSING COSTS 57 20 100 -
029700 - C
DBG HOUSING REHAB LOANS - - - 404,590
029800 - BUILDING PERMIT FEES - - 457 3,800
029900 - CONTRACT SERVICES 11,289,292 12,089,072 12,401,456 12,753,543 030100 - OFFICE SUPPLIES 41,032 40,243 39,068 62,527
030200 - NON CAPITAL ASSET PURCHASES - - 255,327 102,385 030300 - JANITORIAL SUPPLIES 33,901 42,857 41,900 40,000 030500 - MEDICAL SUPPLIES 7,765 783 2,485 9,150
030700 - DUPLICATING SUPPLIES 11,793 9,474 14,301 27,821 030900 - PHOTOGRAPHIC SUPPLIES 357 - 3,812 500
031100 - R
ECREATIONAL SUPPLIES 20,328 4,309 18,721 29,000
031400 - GAS, OIL, AND LUBRICANTS 434,318 427,290 426,289 451,050 031600 - AMMUNITION 49,053 49,254 25,000 43,000
031800 - WEARING AND SAFETY APPAREL 95,086 86,131 82,604 119,890 031900 - HORTICULTURAL ITEMS 10,127 4,289 9,500 14,000
032100 - PLANTING MATERIALS 13,705 14,371 11,444 14,350 032500 - ELECTRICAL MATERIALS 32,555 28,666 22,881 68,250 032700 - BUILDING MATERIALS 2,525 2,596 2,454 3,500
032900 - PAINT MATERIALS 14,432 4,076 1 3,589 16,000
033500 - EQUIPMENT PARTS 131,514 101,191 115,252 225,425 033700 - SMALL TOOLS 32,547 22,221 24,921 53,950
034000 - SHOP SUPPLIES 18,670 9,470 2,417 20,000
034100 - LOCKS AND KEYS 4,909 3,288 2,373 4,500
034600 - TRAFFIC CONTROL SUPPLIES 63,938 53,564 54,357 93,100 034800 - WATER PIPE, VALVES, & FITTINGS 261,363 95,583 97,228 336,250 034900 - WATER METERS AND PARTS 349,607 370,499 215,000 500,000 035200 - SEWER PIPE AND MATERIALS 2,475 744 2,600 10,000 035400 - CHEMICAL PRODUCTS 95,099 91,724 73,139 147,750 18 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

ALL CITY EXPENDITURES BY OBJECT

UNAUDITED UNAUDITED

ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 036200 - ROADWAY MATERIALS 32,418 46,054 36,439 63,7 50 036400 - CONSTRUCTION MATERIALS 37,983 49,044 15,565 60,000 039400 - FIRING RANGE IMPROVEMENTS 10,307 5,865 218 -
039600 - K-9 SUPPLIES 11,020 14,529 15,900 28,250
039900 - MATERIALS AND SUPPLIES 164,681 157,783 241,819 259,205 040500 - NORTH CERES SEWER SERVICE 1,561,548 1,510,446 1,600,000 1,800,000 040600 - TURLOCK SEWER SERVICE 1,359,960 968,645 1,000,000 1,500,000 040800 - WELL HEAD TREATMENT 298,769 58,575 200,000 300,000 042000 - PUBLIC LIABILITY INSURANCE 2,643,965 2,992,510 4,019,559 4,274,180 048500 - PROPERTY TAX 5,027 2,906 3,242 3,520
049700 - COST SHARING AGREE-SRWA - - 7,470,047 7,131,490 049900 - FIXED CHARGES 137,312 139,363 155,136 179,500
066200 - WESTPORT FIRE 48,744 49,240 49,746 50,000
069160 - TRANSFER OUT 3,861,053 4,114,020 4,034,402 3,472,563 OPERATIONS & MAINTENANCE TOTAL 32,865,049 32,399,511 40,873,068 44,117,122

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT 155,496 233,736 40,000 25,000 050300 - FURNITURE AND FURNISHINGS 38,803 95,114 - -
050500 - TRAINING EQUIPMENT 46,758 2,402 - -
050600 - AUDIO/VIDEO EQUIPMENT - - 57,578 -
050800 - PHOTOGRAPHIC & RECORDING EQUIP 203,447 118,535 338,734 - 051000 - POWER EQUIPMENT 106,311 29,417 12,673 13,000
051100 - AUTOMOTIVE EQUIPMENT 122,071 4,552 1,058,179 - 051300 - AUTOMOTIVE ACCESSORIES 36,783 9,177 9,400 9,400 051400 - CUSTODIAN EQUIPMENT 345 - - -
051500 - COMMUNICATION EQUIPMENT 149,547 44,456 - -
051800 - PUBLIC SAFETY EQUIPMENT 171,054 82,969 18,082 - 052100 - FIRE FIGHTING ACCESSORIES - 19,629 - 20,000 052300 - ATHLETIC & RECREATIONAL EQUIP 2,460 1,266 - - 053000 - LAB AND TESTING EQUIPMENT (0) - - -
056100 - WATER SYSTEMS (0) - - -
057000 - BUILDING AND PLANT EQUIPMENT - 9,073 - -
057300 - NON-STRUCTURAL IMPROVEMENTS - 25,180 - -
059000 - D
EPRECIATION EXPENSE 2,896,395 3,098,554 - - 059900 - FIXED ASSETS 120,810 44,044 44,044 44,044
CAPITAL OUTLAY TOTAL 4,050,280 3,818,104 1,578,690 111,444 19 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

ALL CITY EXPENDITURES BY OBJECT

UNAUDITED UNAUDITED

ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26

UNAUDITED UNAUDITED

DEBT SERVICE ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 043500 - COST OF ISSUANCE 439,391 273,110 258,592 258,592 599400 - ERCDC LED STREET LIGHT LOAN 118,979 118,979 154 - 742600 - 2000 TAX ALLOCATION BOND 107,115 108,120 90,399 108,471 743000 - 2006 TAX ALLOCATION BOND CRA 1,756,600 1,754,200 1,451,300 1,719,248 743300 - CRA 2015 TAX ALLOC BOND 583,100 580,975 481,113 623,827 DEBT SERVICE TOTAL 3,005,184 2,835,384 2,281,557 2,710,138

UNAUDITED UNAUDITED

CAPITAL IMPROVEMENT PROJECTS ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 132300 - STORM DRAIN MASTER PLAN 6,028 43,213 38,555 -
132600 - RIVER BLUFF TANK DESIGN/ENVIRO 32,283 38,766 662 - 150500 - GENERAL PLAN UPDATE & EIR 4,015 5,143 - -
151500 - SERVICE/MITCHELL IMPROVEMENTS 711,155 609,061 34,068 - 160200 - LOWER RIVERBLUFF-PH I 3,086 11,701 6,459 -
160600 - ITS SIGNAL SYNCH-PH III 101,206 - - -
160900 - ITS SIGNAL SYNCH-PH IV 151,068 - - -
161200 - SRVC/MITCHELL STREET PROJ 129,805 - - -
161800 - UPGRADE STORM LIFT STATION 26,529 - - -
170400 - EASTGATE PARK DESIGN - - 4,537 -
174900 - ACE STATION IMPROVEMENTS 144 - - -
176400 - TRAFFIC SIGNAL TIMING OPTIMAZA 13,442 - - -
200100 - PH1 FS/3 TRAINING FACILITY SIT 10,390 2,211 6,757 - 200400 - CDBG PROJECT - 37,678 - -
200600 - ATP SRTS MORGAN CORRIDOR (PE) 8,010 - - -
200900 - SWR & STRM DRAIN L/S UPGRADES 72,427 - - -
201300 - IRRIGATION SYSTEM IMP/WTR CONS 345 - - -
800500 - CA
PITAL PROJECTS 30,487,631 20,023,672 11,807,256 19,504,000 CAPITAL IMPROVEMENT PROJECT TOTAL 31,757,563 20,771,444 11,898,293 19,504,000 ALL CITY EXPENDITURES BY OBJECT TOTAL 100,038,875 87,467,692 85,619,0 73 96,065,7 24 20 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

ALL FUNDS BY BUDGET
DEPARTMENT FY 25-26 %
PUBLIC SAFETY 27,867,444 29.0% ADMINISTRATI 16,737,060 17.4% PUBLIC WORKS 51,461,220 53.6% TOTAL EXPEND 96,065,724 100.0% 0 PUBLIC SAFETY - $27,867,444 ADMINISTRATION - $16,737,060 09 POLICE (NON-SWORN) 16 INFORMATION TECHNOLOGY
10 POLICE 18 PUBLIC WORKS ADMINISTRATION
11 ANIMAL CONTROL 45 DOWNTOWN REVITALIZATION
13 CODE ENFORCEMENT 55 RECREATION
15 FIRE 57 HOUSING REHABILITATION
58 CRA SUCCESSOR AGENCY
PUBLIC WORKS & ENGINEERING - $51,461,220 59 SCRC SUCCESSOR AGENCY 19 ENGINEERING 60 GENERAL CITY
20 EQUIPMENT 63 CITY COUNCIL
25 WASTEWATER 65 CITY MANAGER
30 STREETS 66 HUMAN RESOURCES
33 SOLID WASTE 67 CITY CLERK
35 WATER 70 BUILDING
36 WATER CONSERVATION 73 FINANCE
40 PARKS 75 PLANNING
41 FACILITIES 95 DEBT SERVICE
95 CAPITAL IMPROVEMENT PROJECTS

PUBLIC SAFETY

29.01%

ADMINISTRATION

17.42%

PUBLIC WORKS & ENGINEERING

53.57%
TOTAL EXPENDITURES (ALL FUNDS) - $96,065,724
21 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

GENERAL FUND REVENUE BY SOURCE
Taxes 22,300,300
Licenses, Permits & Franchises 1,586,400
Revenue from Use of Money & Property 289,800
Fines, Forfeitures & Penalties 225,000
Intergovernmental Revenue 1,514,734
Charges for Services & Other Revenue 1,620,025
TOTAL GENERAL FUND REVENUE - $27,536,2 27,536,259
TAXES - $22,300,300
LICENSES, PERMITS & FRANCHISES - $1,586,400
REVENUE FROM USE OF MONEY & PROPERTY - $289,800
Includes revenues from investment of the City's money and rental or sale of City property.

FINES, FORFEITURES & PENALTIES - $225,000
Includes revenues from court fines, late payment penalties, and miscellaneous Police fines.

INTERGOVERNMENTAL REVENUE - $1,514,734
Revenues received from Federal, State, or other Local governments.

CHARGES FOR SERVICES & OTHER REVENUE - $1,620,025
Taxes are used for general City purposes. They are deposited in the General Fund and are not restricted. They represent the City's largest single revenue source. Sales Tax, Property Tax, Utility Users Tax, Motor Vehicle In-Lieu Tax, and Business License Tax are included in this major category of revenue.

Includes revenues from Construction Permits, and other various permits. Franchise fees from Cable TV, Public Utilities and refuse are also included in this category.

Reflects the receipt of revenues from such sources as Annexation fees, Plan Check fees, Zoning fees, Subdivision fees, Recreation fees, Development Agreements and special Police services fees. Includes miscellaneous revenue not classified in any of the above categories.

Taxes 80.99%
Licenses, Permits & Franchises

5.76%
Revenue from Use of Money &
Property 1.05%
Fines, Forfeitures & Penalties

0.82%
Intergovernmental Revenue

5.50%
Charges for Services & Other
Revenue 5.88%
TOTAL GENERAL FUND REVENUE - $27,536,259
22 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

ALL FUNDS BY BUDGET
DEPARTMENT FY 25-26 %
PUBLIC SAFETY 22,229,620 75.4% ADMINISTRATI 4,848,128 16.4% PUBLIC WORKS 2,419,608 8.2% TOTAL GENERA 29,497,356 100.0% 0 PUBLIC SAFETY - $22,229,620 ADMINISTRATION - $4,848,128 09 POLICE (NON-SWORN) 16 INFORMATION TECHNOLOGY
10 POLICE 18 PUBLIC WORKS ADMINISTRATION
11 ANIMAL CONTROL 45 DOWNTOWN REVITALIZATION
13 CODE ENFORCEMENT 55 RECREATION
15 FIRE 57 HOUSING REHABILITATION
58 CRA SUCCESSOR AGENCY
PUBLIC WORKS & ENGINEERING - $2,419,608 59 SCRC SUCCESSOR AGENCY 19 ENGINEERING 60 GENERAL CITY
20 EQUIPMENT 63 CITY COUNCIL
25 WASTEWATER 65 CITY MANAGER
30 STREETS 66 HUMAN RESOURCES
33 SOLID WASTE 67 CITY CLERK
35 WATER 70 BUILDING
36 WATER CONSERVATION 73 FINANCE
40 PARKS 75 PLANNING
41 FACILITIES 95 DEBT SERVICE
95 CAPITAL IMPROVEMENT PROJECTS

PUBLIC SAFETY

75.36%

ADMINISTRATION

16.44%

PUBLIC WORKS & ENGINEERING

8.20%
TOTAL GENERAL FUND EXPENDITURES - $29,497,356
23 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

GENERAL FUND

UNAUDITED UNAUDITED

GENERAL FUND BY DEPARTMENT ACTUAL ACTUAL PROJECTION BUDGET DEPARTMENT FY 22-23 FY 23-24 FY 24-25 FY 25-26 %
09 POLICE (NON-SWORN) 1,758,617 1,855,527 2,038,057 1,955,781 6.6% 10 POLICE 11,398,869 11,721,214 12,689,938 12,544,595 42.5% 11 ANIMAL CONTROL 530,775 647,318 - 837,342 2.8% 13 CODE ENFORCEMENT 350,449 171,753 288,796 433,290 1.5% 15 FIRE 6,462,658 5,910,664 6,642,818 6,458,612 21.9% 16 INFORMATION TECHNOLOGY (1,019) - - - 0.0% 18 PUBLIC WORKS ADMINISTRATION 159,138 182,350 176,513 174,815 0.6% 19 ENGINEERING 85,030 93,592 114,576 211,643 0.7% 30 STREETS 166,079 200,806 249,313 252,524 0.9% 33 SOLID WASTE 31,923 35,629 42,425 54,765 0.2% 36 WATER CONSERVATION 45,077 45,082 49,033 46,868 0.2% 40 PARKS 2,174,960 1,929,983 1,287,283 1,853,808 6.3% 41 FACILITIES 53,640 65,274 21,336 - 0.0% 55 RECREATION 648,740 686,813 744,188 1,013,238 3.4% 60 GENERAL CITY 405,059 376,517 254,362 691,055 2.3% 63 CITY COUNCIL 87,625 93,156 72,952 98,778 0 .3% 65 CITY MANAGER 208,608 134,331 197,286 198,380 0.7% 66 HUMAN RESOURCES 292,080 349,454 502,493 599,973 2.0% 67 CITY CLERK 310,033 304,359 317,626 311,698 1.1% 70 BUILDING 462,483 362,956 262,123 374,879 1.3% 73 FINANCE 730,490 681,767 669,646 695,820 2.4% 75 PLANNING 565,169 573,315 557,391 383,938 1.3% 95 CIP & DEBT SERVICE - - 4,578 - 0. 0%
SUB-TOTAL 26,926,483 26,421,860 27,182,734 29,191,801 99.0% 58 CRA SUCCESSOR AGENCY 55,576 2,500 371,196 250,000 0.8% 59 SCRC SUCCESSOR AGENCY - - (18,206) 55,555 0.2% SUB-TOTAL 55,576 2,500 352,990 305,555 1.0% GRAND TOTAL 26,982,060 26,424,360 27,535, 724 29,497, 356 100.0% 24 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

ALL FUNDS

UNAUDITED UNAUDITED

ALL FUNDS BY DEPARTMENT ACTUAL ACTUAL PROJECTION BUDGET DEPARTMENT FY 22-23 FY 23-24 FY 24-25 FY 25-26 %
09 POLICE (NON-SWORN) 1,786,002 1,887,279 2,096,498 1,998,793 2.1% 10 POLICE 15,281,526 15,581,633 15,986,652 15,707,191 16.4% 11 ANIMAL CONTROL 574,819 691,362 694,422 881,386 0.9% 13 CODE ENFORCEMENT 519,052 482,073 562,563 433,290 0.5% 15 FIRE 9,421,047 8,503,882 8,675,345 8,846,785 9.2% 16 INFORMATION TECHNOLOGY 906,228 933,202 995,025 971,411 1.0% 18 PUBLIC WORKS ADMINISTRATION 1,013,004 1,039,769 1,129,476 1,219,516 1.3% 19 ENGINEERING 1,172,188 1,278,831 1,515,096 1,810,107 1.9% 20 EQUIPMENT 2,251,102 2,303,686 2,611,205 1,584,554 1.6% 25 WASTEWATER 6,132,319 5,150,301 5,366,404 6,922,654 7.2% 30 STREETS 2,165,868 2,433,437 2,428,317 2,513,168 2.6% 33 SOLID WASTE 77,410 75,994 131,280 129,836 0.1% 35 WATER 3,969,012 3,643,946 11,085,874 12,032,656 12.5% 36 WATER CONSERVATION 349,541 352,661 352,668 415,048 0.4% 40 PARKS 2,666,778 2,773,385 2,280,042 2,401,880 2.5% 41 FACILITIES 1,431,649 1,582,245 1,346,375 1,437,18 0 1.5% 45 DOWNTOWN REVITALIZATION 21,871 20,144 22,212 25,216 0.0% 55 RECREATION 933,243 1,037,749 1,048,171 1,310,991 1.4% 60 GENERAL CITY 4,602,125 4,328,333 5,093,386 4,769,115 5.0% 63 CITY COUNCIL 204,080 200,073 200,035 197,579 0.2% 65 CITY MANAGER 437,620 291,446 328,630 330,712 0.3% 66 HUMAN RESOURCES 617,758 714,491 1,045,467 1,197,516 1.2% 67 CITY CLERK 320,169 310,767 5 25,687 499,583 0.5%
70 BUILDING 462,483 362,956 262,123 374,879 0.4% 73 FINANCE 2,251,541 2,050,783 2,060,718 2,278,110 2.4% 75 PLANNING 778,781 908,033 817,056 387,938 0.4% 95 CIP & DEBT SERVICE 36,785,239 25,694,660 14,179,850 22,214,138 23.1% SUB-TOTAL 97,132,456 84,633,120 82,840,575 92,891,230 96.7% 57 HOUSING REHABILITATION 77,184 2,103 100 404,590 0.4% 58 CRA SUCCESSOR AGENCY 2,660,523 2,603,955 2,610,112 2,602,510 2.7% 59 SCRC SUCCESSOR AGENCY 168,712 228,513 168,285 167,394 0.2% SUB-TOTAL 2,9
06,419 2,834,571 2,778,497 3,174,494 3.3% GRAND TOTAL 100,038,875 87,467,692 85,619, 073 96,065, 724 100.0% 0 0 0 0
25 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

GENERAL FUND EXPENDITURES BY OBJECT

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 6,847,579 6,829,410 7,638,994 7,556,602 011100 - OVERTIME 768,889 901,286 923,415 664,576 011200 - STANDBY 51,316 66,055 85,200 45,096 011400 - POLICE RESERVES PAY 158,721 194,247 188,600 216,000 011700 - TEMPORARY EMPLOYEE SALARIES 104,039 144,522 167,907 129,127 012000 - UNEMPLOYMENT INSURANCE 5,439 14,119 17,320 - 012100 - SOCIAL SECURITY (FICA) 635,988 623,002 635,200 643,036 012200 - EMPLOYEE GROUP INSURANCE 1,586,286 1,544,635 1,428,300 1,624,714 012300 - RETIREMENT PLAN CHARGES 3,910,644 3,521,047 4,094,100 4,395,654 012400 - WORKER'S COMPENSATION 578,911 523,178 478,470 571,234 012600 - 4850 LABOR CODE 191,394 4,245 14,925 - 012900 - COMPENSATED ABSENCES 4,742 - - - 013000 - UNIFORM ALLOWANCE 51,851 44,561 50,300 55,500 019900 - AUTOMOBILE ALLOWANCE 6,261 2,852 6,128 3,680 PERSONNEL SERVICES TOTAL 14,902,060 14,413,160 15,728,858 15,905,220

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020100 - ACCOUNTING & AUDITING SERVICES 105,672 87,903 138,100 155,849 020200 - PERSONNEL CONTRACTS & SERVICES 3,840 3,840 3,840 4,800 020500 - MEDICAL SERVICES 7,271 10,341 12,505 28,150 020900 - LEGAL SERVICES 303,583 215,606 200,000 339,346 021200 - GOVERNMENTAL PURPOSES 3,372 495 2,825 5,325 021300 - EXPERT & CONSULTANT SERVICES 18,539 14,377 13,750 40,000 021400 - PENALTIES & INTEREST - - 3,198 - 021500 - MISCELLANEOUS 16 242 213 - 021700 - INVESTIGATIVE SERVICES 49,506 57,411 61,350 8,155 021900 - ELECTION SERVICES & MATERIALS 15,996 401 52,747 30,000 022100 - SUBSCRIPTION BASED SOFTWARE - - - 16,000 022200 - SUBSCRIPTIONS & MEMBERSHIPS 87,446 61,590 35,211 93,225 022400 - CERTIFICATION 891 350 1,500 1,600 022600 - TRAINING 30,149 23,249 50,742 84,581 022800 - P.O.S.T. REIMBURSABLE TRAINING - - - 35,680 023000 - PRINTING AND BINDING 13,094 17,001 15,176 19,826 023400 - ELECTRICITY AND GAS 267,985 214,662 238,007 235,317 023600 - W
ATER 78,528 84,974 84,869 81,825 024000 - EQUIPMENT RENTAL 1,022 134 153 1,500 024800 - TELECOMMUNICATIONS 110,052 114,895 198,791 140,950 025000 - POSTAGE 32,465 32,608 34,598 41,728 025800 - TRAVEL, LODGING & MEALS 44,469 48,142 46,556 50,256 025900 - PROFESSIONAL DEVELOPMENT 8,523 5,466 17,188 10,330 026000 - ADVERTISING 3,937 5,859 6,035 7,755 026100 - TOT COMM GRANT PROGRAM - 10,000 - - 026200 - EMPLOYEE RECOGNITION 2,785 2,990 7,500 7,500 0263
00 - EMPLOYEE SAFETY PROGRAM - - - 7,815 26 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET

GENERAL FUND EXPENDITURES BY OBJECT

UNAUDITED UNAUDITED

ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 026400 - PROMOTIONAL ACTIVITIES 9,774 9,732 40,600 41, 100 026500 - COMMUNITY SERVICES 37,864 14,350 30,000 22,500 026600 - RENTALS AND LEASES - OTHER - - - 500
026800 - ISF - FLEET ALLOCATION 1,252,323 932,948 1,265,048 928,560 027100 - ISF - IT ALLOCATION 549,627 549,060 381,108 600,336 027400 - DUMPING FEES - - 1,000 1,500
028100 - R & M - MECHANICAL OFFICE EQUP 53 953 942 -
028200 - R & M - AUTOMOTIVE EQUIPMENT 1,249 2,425 200 2,500 028600 - R & M - NON-AUTOMOTIVE EQUIP 38,749 34,560 22,791 45,000 028700 - R & M - COMMUNICATIONS EQUIP 150 302 - 100
028900 - R & M - NON-STRUCTURAL ITEMS 2,708 439 6,000 9,000 029400 - ISF - BLDG MAINT ALLOCATION 1,062,759 1,090,121 436,501 918,924 029900 - CONTRACT SERVICES 6,479,284 7,010,855 6,722,007 7,745,127 030100 - OFFICE SUPPLIES 16,751 17,389 22,087 24,197
030200 - NON CAPITAL ASSET PURCHASES - - 22,023 9,500 030300 - JANITORIAL SUPPLIES - - - 1,000
030500 - MEDICAL SUPPLIES 2,312 783 1,100 5,150
030700 - DUPLICATING SUPPLIES 8,493 6,937 14,117 14,504 030900 - PHOTOGRAPHIC SUPPLIES - - 2,247 -
031100 - R
ECREATIONAL SUPPLIES 16,029 3,165 18,700 29,000
031400 - GAS, OIL, AND LUBRICANTS - - - 50
031600 - AMMUNITION 23,619 5,934 - 4,000
031800 - WEARING AND SAFETY APPAREL 37,514 26,824 29,934 44,250 031900 - HORTICULTURAL ITEMS 6,425 3,178 6,500 8,000
032500 - ELECTRICAL MATERIALS 1,466 764 1,400 2,700
032900 - PAINT MATERIALS 14,118 3,938 13,000 15,000
033500 - EQUIPMENT PARTS 1,645 900 2,400 5,500
033700 - SMALL TOOLS 4,329 4,276 3,700 6,300
034600 -
TRAFFIC CONTROL SUPPLIES 206 - - 500
034800 - WATER PIPE, VALVES, & FITTINGS 25,173 19,613 17,500 20,000 035400 - CHEMICAL PRODUCTS 9,617 5,574 9,000 10,000
039400 - FIRING RANGE IMPROVEMENTS 10,307 5,865 218 -
039600 - K-9 SUPPLIES 7,946 12,153 10,900 21,550
039900 - MATERIALS AND SUPPLIES 21,782 23,968 32,307 35,115 042000 - PUBLIC LIABILITY INSURANCE 813,298 744,221 992,260 928,541 048500 - PROPERTY TAX - - - 2,687
066200 - WESTPORT FIRE 48,744 49,2 40 49,746 50,000
069160 - TRANSFER OUT 311,878 364,352 310,136 591,935
OPERATIONS & MAINTENANCE TOTAL 12,005,332 11,957,353 11,690,324 13,592,136 GENERAL FUND EXPENDITURES BY OBJECT TOTAL 26,982,060 26,424,360 27,441,8 42 29,497,3 56 27 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 09 – POLICE (NON-SWORN)
FTE:19

DEPARTMENT FUNCTION
The professional staff of the Police Department consist s of the Records Division, Dispatch, Property and Evidence, Code Enforcement, and Abandon Vehicle Abatement (AVA) units.

Records is the initial point of contact when entering the lobby of the Police Department and assists the public in both English and Spanish. The Department provides copies of police reports, vehicle releases, and information related to citations.

The Ceres Police Department's Dispatch Center functi ons around the clock, 24/7, to provide police related services to the communities of Ceres and Newman in emergency and non-emergency situations. Dispatchers are tasked with receiving the initial incident information and organizing the correct agencies and resources to address a wide variety of situations.

RECENT ACCOMPLISHMENTS
The Records Division has taken over the processing of all parking citations. In the past, this service was contracted out to a third -party company. Bringing this process in -house has resulted in significant cost savings for the city. In addition, the Abandoned Vehicle Abatement has seen an increase in abatements of vehicles.

FUTURE GOALS
This year’s goal is to fill all vacant positions and create a stable work environment. The department is focused on employee wellness and committ ed to a continued healthy working environment by providing various options for employees to choose from.

Public Safety
Dispatch
Supervisor
Public Safety Dispatch
Senior x1
Public Safety
Dispatcher (I/II)
x10
Administrative
Secretary
Community
Services
Officer x2
Public Safety
Records Clerk (I/II)
x4
28 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 09 - POLICE (NON-SWORN)

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 1,642,510 1,726,349 1,850,479 1,795,576 0 OPERATIONS & MAINTENANCE 143,492 160,930 246,019 203,217 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 1,786,002 1,887,279 2,096,498 1,998,793 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 1,765,415 190,366 - 1,955,781 97.8% 295 - ABANDONED VEHICLE ABATEMENT 30,161 12,851 - 43,012 2.2% GRAND TOTAL 1,795,576 203,217 - 1,998,793 100.0% 100 - GENERAL FUND

97.8%
295 - ABANDONED VEHICLE

ABATEMENT

2.2%
29 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 09 - POLICE (NON-SWORN)

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 861,157 878,705 900,502 976,174 011100 - OVERTIME 127,561 196,657 266,600 151,987 011200 - STANDBY 9,338 31,361 63,200 10,994 011400 - POLICE RESERVES PAY - 19,112 38,400 41,000 011700 - TEMPORARY EMPLOYEE SALARIES 38,743 47,597 26,300 28,018 012000 - UNEMPLOYMENT INSURANCE - - 1,539 - 012100 - SOCIAL SECURITY (FICA) 82,736 88,010 96,400 89,064 012200 - EMPLOYEE GROUP INSURANCE 256,354 232,272 206,500 221,678 012300 - RETIREMENT PLAN CHARGES 254,834 221,582 240,000 261,148 012400 - WORKER'S COMPENSATION 11,787 11,052 11,038 15,515 PERSONNEL SERVICES TOTAL 1,642,510 1,726,349 1,850,479 1,795,576

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 021700 - INVESTIGATIVE SERVICES - - 16,600 320 022200 - SUBSCRIPTIONS & MEMBERSHIPS - - 758 100 022600 - TRAINING - - 2,150 1,800 023000 - PRINTING AND BINDING - - 100 1,750 024800 - TELECOMMUNICATIONS - 486 50,191 5,600 025800 - TRAVEL, LODGING & MEALS - - 4,150 - 026400 - PROMOTIONAL ACTIVITIES - - 500 500 026800 - ISF - FLEET ALLOCATION - - - 875 027100 - ISF - IT ALLOCATION 127,038 135,511 100,785 62,333 028600 - R & M - NON-AUTOMOTIVE EQUIP - - 1,000 2,000 029900 - CONTRACT SERVICES - - 8,400 8,000 030100 - OFFICE SUPPLIES - - 3,000 3,450 030200 - NON CAPITAL ASSET PURCHASES - - 23,000 1,200 030700 - DUPLICATING SUPPLIES - - - 1,081 031800 - WEARING AND SAFETY APPAREL - - 4,000 5,100 032500 - ELECTRICAL MATERIALS - - - 600 039900 - MATERIALS AND SUPPLIES - - 5,000 5,900 042000 - P
UBLIC LIABILITY INSURANCE 16,454 24,933 26,385 102,607 OPERATIONS & MAINTENANCE TOTAL 143,492 160,930 246,019 203,217 DEPARTMENT 09 - POLICE (NON-SWORN) TOTAL 1,786,002 1,887,279 2,096,49 8 1,998,79 3 30 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 10 – POLICE
FTE:52

DEPARTMENT FUNCTION
The Ceres Police Department continues to work with the community to enhance the quality of life for the City of Ceres. The Department’s core values are Safety, Community, Leadership Integrity and Professionalism. As a department, we strive to build upon these values and establish partnerships built on trust and transparency, while recognizing the dedication and the service of our employees and community.

RECENT ACCOMPLISHMENTS
The Police Department has continued its service with the License Plate Reader (LPR) program, which has resulted in numerous arrests of persons who just committed a crime. The Police Department has also seen an increase in traffic enforcement and that has shown a reduction in traffic accidents. We are committed to maintaining safety of ou r students by working with Cere Unified School District on school safety

FUTURE GOALS
The Department will continue to implement and leverage new technology within the city. The Department is striving to add officers to fully implement a Real-Time Crime Center. In addition the Department is focusing on officer wellness by providing various options for the officers to use to reduce the stress of the job. The Department goal is to become more transparent and streamline reporting of crimes and contacts with the public.

Chief of Police
(CM Appointed)
Captain
Lieutenant x3
Sergeant x9
Police
Officer x35
School Resource
Officer x3
31 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 10 - POLICE

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 11,990,550 12,226,080 12,745,353 13,145,610 0 OPERATIONS & MAINTENANCE 2,777,955 2,977,952 2,836,537 2,561,581 0 CAPITAL OUTLAY 513,021 377,601 404,763 - 0
GRAND TOTAL 15,281,526 15,581,633 15,986,652 15,707,191 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 10,448,709 2,095,886 - 12,544,595 79.9% 224 - TRAFFIC OFFENDER FUND - 38,050 - 38,050 0.2%
262 - MEASURE H 2,421,643 424,645 - 2,846,288 18.1% 263 - TOBACCO GRANT 21,258 3,000 - 24,258 0.2%
269 - COMMUNITY FACILITIES DISTRICT #2 24,000 - - 24,000 0.2% 270 - COMMUNITY FACILITIES DISTRICT #1 130,000 - - 130,000 0.8% 296 - COPS (SLESF) GRANT 100,000 - - 100,000 0.6%
GRAND TOTAL 13,145,610 2,561,581 - 15,707,191 100.0% 100 - GENERAL FUND

79.9%
224 - TRAFFIC OFFENDER FUND

0.2%
262 - MEASURE H

18.1%
263 - TOBACCO GRANT

0.2%
269 - COMMUNITY FACILITIES
DISTRICT #2

0.2%
270 - COMMUNITY FACILITIES
DISTRICT #1

0.8%
296 - COPS (SLESF) GRANT

0.6%
32 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 10 - POLICE

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 5,250,361 5,296,396 5,566,263 5,763,338 011100 - OVERTIME 913,597 1,000,711 868,200 650,984 011200 - STANDBY 39,941 41,376 27,600 39,242
011400 - POLICE RESERVES PAY 158,721 175,135 150,200 175,000 011700 - TEMPORARY EMPLOYEE SALARIES - - 10,544 -
012000 - UNEMPLOYMENT INSURANCE 27 3,848 502 -
012100 - SOCIAL SECURITY (FICA) 502,573 490,001 489,800 473,862 012200 - EMPLOYEE GROUP INSURANCE 1,079,073 1,089,814 987,300 1,122,988 012300 - RETIREMENT PLAN CHARGES 3,104,725 3,532,289 4,152,200 4,363,819 012400 - WORKER'S COMPENSATION 573,727 520,800 399,720 485,878 012600 - 4850 LABOR CODE 302,723 18,649 30,224 -
013000 - UNIFORM ALLOWANCE 65,081 57,060 62,800 70,500
PERSONNEL SERVICES TOTAL 11,990,550 12,226,080 12,745,353 13,145,610

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020100 - ACCOUNTING & AUDITING SERVICES 2,500 - - -
020500 - MEDICAL SERVICES - 27 5,600 -
021700 - INVESTIGATIVE SERVICES 49,148 56,899 48,050 6,200 022100 - SUBSCRIPTION BASED SOFTWARE - - - 147,200
022200 - SUBSCRIPTIONS & MEMBERSHIPS 15,072 29,878 28,015 3,960 022600 - TRAINING 52,832 55,153 33,470 74,225
022800 - P.O.S.T. REIMBURSABLE TRAINING - - - 35,680 023000 - PRINTING AND BINDING 5,570 3,669 4,897 4,750
023400 - ELECTRICITY AND GAS 104,547 93,530 102,018 94,429 023600 - WATER 6,344 6,423 6,519 6,401
024800 - TELECOMMUNICATIONS 57,215 63,248 72,809 76,780 025000 - POSTAGE 6,571 8,501 3,100 8,400
025800 - TRAVEL, LODGING & MEALS 67,252 75,041 36,637 29,360 025900 - PROFESSIONAL DEVELOPMENT 4,115 2,536 5,400 3,150 026400 - PROMOTIONAL ACTIVITIES 2,070 1,069 1,850 3,750 026500 - COMMUNITY SERVICES 10,000 - - -
026600 - RENTALS AND LEASES - OTHER - - - 500
026800 - IS
F - FLEET ALLOCATION 861,036 924,871 978,360 765,330
027100 - ISF - IT ALLOCATION 288,754 308,012 152,721 253,965 028200 - R & M - AUTOMOTIVE EQUIPMENT 9,433 3,462 1,200 3,750 028600 - R & M - NON-AUTOMOTIVE EQUIP 884 2,990 1,500 1,000 028700 - R & M - COMMUNICATIONS EQUIP - - 500 500
029400 - ISF - BLDG MAINT ALLOCATION 331,133 303,957 98,935 226,197 029900 - CONTRACT SERVICES 298,358 350,983 353,944 164,650 030100 - OFFICE SUPPLIES 7,740 8,679 6,102 6,500
030200 - NON CAPITAL ASSET PURCHASES - - 20,700 2,950 030500 -
MEDICAL SUPPLIES 5,954 199 1,485 7,050
030700 - DUPLICATING SUPPLIES 1 - - 1,081
33 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 10 - POLICE

UNAUDITED UNAUDITED

ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 030900 - PHOTOGRAPHIC SUPPLIES 357 - 1,565 500
031600 - AMMUNITION 49,053 49,254 25,000 43,000
031800 - WEARING AND SAFETY APPAREL 28,419 21,373 21,200 30,500 032500 - ELECTRICAL MATERIALS 4,862 1,512 9,100 3,100
039400 - FIRING RANGE IMPROVEMENTS 10,307 5,865 218 -
039600 - K-9 SUPPLIES 11,020 14,529 15,900 28,250
039900 - MATERIALS AND SUPPLIES 9,696 12,283 53,001 51,650 042000 - PUBLIC LIABILITY INSURANCE 477,712 574,009 746,740 476,823 OPERATIONS & MAINTENANCE TOTAL 2,777,955 2,977,952 2,836,537 2,561,581

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT 24,782 147,192 - -
050300 - FURNITURE AND FURNISHINGS 13,424 15,848 - -
050500 - TRAINING EQUIPMENT 4,682 2,402 - -
050800 - PHOTOGRAPHIC & RECORDING EQUIP 203,447 116,454 338,734 - 051100 - AUTOMOTIVE EQUIPMENT 75,768 4,552 47,947 -
051300 - AUTOMOTIVE ACCESSORIES 7,124 1,504 - -
051500 - COMMUNICATION EQUIPMENT 12,741 6,681 - -
051800 - PUBLIC SAFETY EQUIPMENT 171,054 82,969 18,082 - CAPITAL OUTLAY TOTAL 513,021 377,601 404,763 - DEPARTMENT 10 - POLICE TOTAL 15,281,526 15,581,633 15,986,6 52 15,707,1 91 34 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 11 – ANIMAL CONTROL
FTE:0

DEPARTMENT FUNCTION
The City of Ceres and the Ceres Police Department partner with the Stanislaus Animal Services Agency for animal related incidents and issues within the city limits of Ceres. Some of the services provided by the Stanislaus Animal Services Agency include:
• Investigate animal cruelty, vicious animal, and animals nuisance complaints • Pick up and transport stray animals
• Respond to emergency calls 24 hours a day
• Rescue animals in distress
• Respond to calls involving sick, injured, or dead animals • License dogs and provide microchip identification
• Spay and Neutering services
• Adoption of dogs and cats
The Stanislaus County Animal Services Agency is located at the Thomas W Mayfield Regional Animal Service Center at 3647 Cornucopia Way, Modesto, CA 95358 and provide animal services for the cities of Modesto, Ceres, Patterson, Waterford, and Hughson.
35 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 11 - ANIMAL CONTROL

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES - - - - 0
OPERATIONS & MAINTENANCE 530,775 647,318 650,378 837,342 0 CAPITAL OUTLAY 44,044 44,044 44,044 44,044 0 GRAND TOTAL 574,819 691,362 694,422 881,386 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 837,342 - 837,342 95.0%
499 - PUBLIC FACILITIES FEES - - 44,044 44,044 5.0%
GRAND TOTAL - 837,342 44,044 881,386 100.0% 100 - GENERAL FUND

95.0%
499 - PUBLIC FACILITIES FEES

5.0%
36 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 11 - ANIMAL CONTROL

UNAUDITED UNAUD
ITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 029900 - CONTRACT SERVICES 530,775 647,318 650,378 837,342 OPERATIONS & MAINTENANCE TOTAL 530,775 647,318 650,378 837,342

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 059900 - FIXED ASSETS 44,044 44,044 44,044 44,044
CAPITAL OUTLAY TOTAL 44,044 44,044 44,044 44,044
DEPARTMENT 11 - ANIMAL CONTROL TOTAL 574,819 691,362 694,422 8 81,386 37 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 13 – CODE ENFORCEMENT
FTE:4

DEPARTMENT FUNCTION
The Ceres Police Department's Code Enforcement Unit is responsible for ensuring private properties and public grounds comply with our municipal codes through education and enforcement methods.

RECENT ACCOMPLISHMENTS
The City’s Code Enforcement Unit successfully identified and abated numerous illegal dump sites and homeless encampments, while also completing several significant clean -up projects across the city. Additionally, they conducted inspections, issued notices of violations, handled public nuisance calls, and issued citations to illegal street vendors.

The Code Enforcement team played a crucial role in organizing and staffing the Third Annual Community Disposal Day, and actively participated in Love Ceres by contributing to various clean-up efforts. Furthermore, they efficiently disposed of tons of trash throughout the city.

Code Enforcement staff works collaboratively with Automobile Ab atement Officers, Streets Department staff, and our Graffiti Abatement contractor. They have also diligently pursued Code Enforcement certification through the California Code Enforcement Officers Association (CACEO) via module training courses while completing various safety training programs to ensure safer abatement projects.

FUTURE GOALS
Code Enforcement will continue to investigate violations of housing, zoning, vehicle abatement, and general laws.

The Department will work to achieve compliance through education and notification. Continue to use legal procedures when all else fails in gaining compliance, remove nuisances and rubbish, and issue civil and criminal citations. The goal will be to continue to improve the quality of life and property values for the residents and business owners of Ceres.

Code Enforcement
Officer x3
Secretary
38 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 13 - CODE ENFORCEMENT

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 374,280 379,418 382,996 300,544 0 OPERATIONS & MAINTENANCE 104,216 93,674 179,567 132,746 0 CAPITAL OUTLAY 40,556 8,982 - - 0
GRAND TOTAL 519,052 482,073 562,563 433,290 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 300,544 132,746 - 433,290 100.0% 219 - CARES ACT - - - - 0.0%
GRAND TOTAL 300,544 132,746 - 433,290 100.0% 100 - GENERAL FUND
100.0%
39 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 13 - CODE ENFORCEMENT

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 214,704 210,454 250,700 183,673 011100 - OVERTIME 3,089 5,097 4,100 1,881 011700 - TEMPORARY EMPLOYEE SALARIES 18,156 6,584 15,770 - 012100 - SOCIAL SECURITY (FICA) 16,902 16,611 14,200 14,100 012200 - EMPLOYEE GROUP INSURANCE 62,681 62,355 43,800 46,140 012300 - RETIREMENT PLAN CHARGES 52,385 52,753 49,100 45,929 012400 - WORKER'S COMPENSATION 6,363 25,564 5,326 8,820 PERSONNEL SERVICES TOTAL 374,280 379,418 382,996 300,544

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020500 - MEDICAL SERVICES 100 - - - 022100 - SUBSCRIPTION BASED SOFTWARE - - - 4,500 022200 - SUBSCRIPTIONS & MEMBERSHIPS 400 500 400 500 022600 - TRAINING 4,816 1,500 2,000 4,600 023000 - PRINTING AND BINDING 312 112 1,700 1,700 023600 - WATER 352 357 326 356 024800 - TELECOMMUNICATIONS 2,980 4,374 4,100 4,490 025000 - POSTAGE 704 319 922 880 025800 - TRAVEL, LODGING & MEALS 3,787 3,415 3,946 7,600 026800 - ISF - FLEET ALLOCATION 7,846 12,812 67,920 25,931 027100 - ISF - IT ALLOCATION 6,936 7,399 5,503 27,319 028200 - R & M - AUTOMOTIVE EQUIPMENT 25 - - - 028700 - R & M - COMMUNICATIONS EQUIP 150 150 - - 029400 - ISF - BLDG MAINT ALLOCATION 16,202 15,181 5,377 13,752 029900 - CONTRACT SERVICES 39,567 33,453 49,588 4,850 030100 - OFFICE SUPPLIES 980 683 981 1,000 030200 - NON CAPITAL ASSET PURCHASES - - 3,828 - 030500 - M
EDICAL SUPPLIES 850 206 - 600 030900 - PHOTOGRAPHIC SUPPLIES - - 2,247 - 031400 - GAS, OIL, AND LUBRICANTS - - - 50 031800 - WEARING AND SAFETY APPAREL 5,938 2,267 934 3,400 032500 - ELECTRICAL MATERIALS 951 293 1,000 800 033700 - SMALL TOOLS 936 186 - 300 039900 - MATERIALS AND SUPPLIES 4,779 2,741 9,550 4,700 042000 - PUBLIC LIABILITY INSURANCE 5,603 7,726 19,245 25,418 OPERATIONS & MAINTENANCE TOTAL 104,216 93,674 179,567 132,746 UN

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT 403 259 - - 050300 - FURNITURE AND FURNISHINGS 3,685 5,642 - - 40 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 13 - CODE ENFORCEMENT

UNAUDITED UNAUDITED

ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050800 - PHOTOGRAPHIC & RECORDING EQUIP - 2,081 - -
051000 - POWER EQUIPMENT 167 1,000 - -
051100 - AUTOMOTIVE EQUIPMENT 30,507 - - -
051300 - AUTOMOTIVE ACCESSORIES 2,100 - - -
051500 - COMMUNICATION EQUIPMENT 3,695 - - -
CAPITAL OUTLAY TOTAL 40,556 8,982 - -
DEPARTMENT 13 - CODE ENFORCEMENT TOTAL 519,052 482,073 562,563 4 33,290 41 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 15 – FIRE
FTE:0

DEPARTMENT FUNCTION
On June 14, 2021, the Ceres City Council approved a contract with Modesto for fire services. Through a joint services agreement, Modesto Fire now provides the following services within Ceres’ jurisdictional boundaries:
• Fire protection, prevention and suppression services
• Emergency medical response
• Emergency preparedness
• Mitigation of incidents with hazardous materials
• Special operations including, but are not limited to, confined space rescue, technical rescue, and water rescue • Fire Inspections
• Building Inspections
• Plan Check for Fire Compliance
42 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 15 - FIRE

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 831,496 - - - 0 OPERATIONS & MAINTENANCE 8,452,620 8,468,368 8,675,345 8,826,785 0 CAPITAL OUTLAY 136,931 35,514 - 20,000 0 GRAND TOTAL 9,421,047 8,503,882 8,675,345 8,846,785 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 6,458,612 - 6,458,612 73.0% 262 - MEASURE H - 1,911,600 20,000 1,931,600 21.8% 269 - COMMUNITY FACILITIES DISTRICT #2 - 75,857 - 75,857 0.9% 270 - COMMUNITY FACILITIES DISTRICT #1 - 380,716 - 380,716 4.3% GRAND TOTAL - 8,826,785 20,000 8,846,785 100.0% 100 - GENERAL FUND

73.0%
262 - MEASURE H

21.8%
269 - COMMUNITY FACILITIES
DISTRICT #2

0.9%
270 - COMMUNITY FACILITIES
DISTRICT #1

4.3%
43 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 15 - FIRE

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 43,171 - - - 012100 - SOCIAL SECURITY (FICA) 3,685 - - - 012200 - EMPLOYEE GROUP INSURANCE 4,395 - - - 012300 - RETIREMENT PLAN CHARGES 780,100 - - - 013000 - UNIFORM ALLOWANCE 146 - - - PERSONNEL SERVICES TOTAL 831,496 - - -

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 023400 - ELECTRICITY AND GAS 89,712 62,238 71,042 71,790 023600 - WATER 15,125 16,028 16,853 15,289 024800 - TELECOMMUNICATIONS 24,283 24,821 21,600 23,080 026800 - ISF - FLEET ALLOCATION 261,578 94,240 52,457 1,935 027100 - ISF - IT ALLOCATION 38,819 - - - 029400 - ISF - BLDG MAINT ALLOCATION 172,474 218,795 80,255 172,121 029900 - CONTRACT SERVICES 7,132,042 7,586,614 8,079,393 8,180,570 030200 - NON CAPITAL ASSET PURCHASES - - - 7,000 030300 - JANITORIAL SUPPLIES - - - 1,000 039900 - MATERIALS AND SUPPLIES 94,005 9,633 - - 042000 - PUBLIC LIABILITY INSURANCE 168,583 - - - 066200 - WESTPORT FIRE - - 49,746 50,000 069160 - TRANSFER OUT 456,000 456,000 304,000 304,000 OPERATIONS & MAINTENANCE TOTAL 8,452,620 8,468,368 8,675,345 8,826,785

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050500 - TRAINING EQUIPMENT 42,076 - - - 051300 - AUTOMOTIVE ACCESSORIES 4,251 - - - 051500 - COMMUNICATION EQUIPMENT 13,837 15,885 - - 052100 - FIRE FIGHTING ACCESSORIES - 19,629 - 20,000 059900 - FIXED ASSETS 76,766 - - - CAPITAL OUTLAY TOTAL 136,931 35,514 - 20,000 DEPARTMENT 15 - FIRE TOTAL 9,421,047 8,503,882 8,675,34 5 8,846,78 5 44 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 16 – INFORMATION TECHNOLOGY
FTE:4

DEPARTMENT FUNCTION
The Information Technolongy (IT) Department provides technology support to all City departments. IT Department implements projects as requested by the other Departments, maintains City systems, and provides technical support as needed.

RECENT ACCOMPLISHMENTS
The IT Department has replaced the older workstations across the City, and working closely with the Police Department to upgrade the access control system.

FUTURE GOALS
The IT Department will be focusing on security improvements for next year, including two factor authentication. 45 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 16 - INFORMATION TECHNOLOGY

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 514,462 637,648 663,873 697,877 0 OPERATIONS & MAINTENANCE 208,045 198,021 291,152 273,535 0 CAPITAL OUTLAY 183,721 97,533 40,000 - 0 GRAND TOTAL 906,228 933,202 995,025 971,411 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
616 - INFORMATION TECHNOLOGY 697,877 273,535 - 971,411 100.0% GRAND TOTAL 697,877 273,535 - 971,411 100.0% 616 - INFORMATION

TECHNOLOGY
100.0%
46 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 16 - INFORMATION TECHNOLOGY

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 306,058 386,443 407,400 425,317 011100 - OVERTIME 65 16 - -
012100 - SOCIAL SECURITY (FICA) 24,167 28,719 29,800 31,237 012200 - EMPLOYEE GROUP INSURANCE 83,264 106,450 101,700 108,088 012300 - RETIREMENT PLAN CHARGES 96,973 112,631 122,900 127,767 012400 - WORKER'S COMPENSATION 3,935 3,389 2,073 5,467
PERSONNEL SERVICES TOTAL 514,462 637,648 663,873 697,877

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 022100 - SUBSCRIPTION BASED SOFTWARE - - - 145,360
022600 - TRAINING - 1,238 - -
023400 - ELECTRICITY AND GAS 2,024 1,964 2,056 2,093
023600 - WATER 352 357 362 356
024800 - TELECOMMUNICATIONS 6,944 10,518 6,448 10,760
025800 - TRAVEL, LODGING & MEALS - 203 - -
025900 - PROFESSIONAL DEVELOPMENT - - 1,500 750
026800 - ISF - FLEET ALLOCATION 5,769 5,659 3,800 -
029400 - ISF - BLDG MAINT ALLOCATION 16,202 15,181 5,377 - 029900 - CONTRACT SERVICES 165,830 148,850 175,988 42,550 030100 - OFFICE SUPPLIES 422 408 11 930
030200 - NON CAPITAL ASSET PURCHASES - - 80,475 37,235 039900 - MATERIALS AND SUPPLIES 242 305 400 -
042000 - PUBLIC LIABILITY INSURANCE 10,259 13,338 14,735 33,501 OPERATIONS & MAINTENANCE TOTAL 208,045 198,021 291,152 273,535

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT 76,757 71,177 40,000 -
051500 - COMMUNICATION EQUIPMENT 76,878 2,926 - -
059000 - DEPRECIATION EXPENSE 30,086 23,430 - - CAPITAL OUTLAY TOTAL 183,721 97,533 40,000 - 906,228DEPARTMENT 16 - INFORMATION TECHNOLOGY TOTAL 933,202 995,025 971,411 47 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 18 – PUBLIC WORKS ADMINISTRATION
FTE:7

DEPARTMENT FUNCTION
The Public Works Administration Office serves as the central hub of coordination, communication, and support for the City of Ceres Public Works Department. It oversees and facilitates the daily operations of multiple divisions, including f leet services for all City -owned vehicles , f acilities maintenance for City -owned buildings , solid waste, recycling, and organics disposal services, parks and trees maintenance, streets and storm drains maintenance, water and wastewater operations.

The Administration Office also provides administrative and logistical support to all Public Works divisions . Ensure consistent communication between divisions to promote operational efficiency and service quality. The Administration Division oversees budgeting, procurement, reporting, and compliance activities. Serves as a direct point of contact for the community regarding Public Works-related inquiries and concerns. Offer timely information and guidance on topics such as street maintenance, water conserva tion, tree and park services, and solid waste collection protocols. Coordinate special community programs, seasonal services, and public outreach initiatives.

Monitor regulatory compliance and reporting requirements across all service areas. Assist in managing contracts, vendor relations, and inter-departmental projects. Deliver responsive, high-quality service to the residents of Ceres.

RECENT ACCOMPLISHMENTS
The Public Works Administration Division coordinated with staff from the Ceres Police Department to assist with the installation of security cameras and the upgrade of the card access system at the Corporation Yard. In addition, the division supported the inst allation of electric vehicle (EV) charging stations to accommodate the City’s recently purchased electric vehicles.

FUTURE GOALS
Serving the residents of the City of Ceres remains a top priority, with a continued commitment to delivering excellent customer service across all functions. The Public Works Administration Division strives to provide consistent support to all divisions within the Public Works Department while working collaboratively with other City departments to ensure efficient, responsive, and high-quality service to the community. 48 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 18 - PUBLIC WORKS ADMINISTRATION

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 882,626 926,228 923,047 913,976 0 OPERATIONS & MAINTENANCE 127,196 108,686 206,429 305,540 0 CAPITAL OUTLAY 3,182 4,854 - - 0 GRAND TOTAL 1,013,004 1,039,769 1,129,476 1,219,516 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 150,350 24,465 - 174,815 14.3% 225 - USED OIL GRANT - 397 - 397 0.0% 245 - AB939 SOURCE REDUCTION/ RECYCLE 51,588 - - 51,588 4.2% 255 - STATE GAS TAX 6,598 6,749 - 13,348 1.1% 527 - WATER FUND 444,712 153,393 - 598,105 49.0% 567 - SEWER SERVICE 260,728 120,535 - 381,263 31.3% GRAND TOTAL 913,976 305,540 - 1,219,516 100.0% 100 - GENERAL FUND

14.3%225 - USED OIL GRANT

0.0%
245 - AB939 SOURCE

REDUCTION/ RECYCLE

4.2%
255 - STATE GAS TAX

1.1%
527 - WATER FUND

49.0%
567 - SEWER SERVICE

31.3%
49 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 18 - PUBLIC WORKS ADMINISTRATION

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 521,364 524,248 543,000 592,597 011100 - OVERTIME - 3,194 300 4,188 011700 - TEMPORARY EMPLOYEE SALARIES 798 14,547 - - 012100 - SOCIAL SECURITY (FICA) 41,679 40,958 40,700 44,847 012200 - EMPLOYEE GROUP INSURANCE 105,322 126,951 102,800 111,776 012300 - RETIREMENT PLAN CHARGES 147,230 130,635 135,300 148,679 012400 - WORKER'S COMPENSATION 66,232 85,695 100,947 11,889 PERSONNEL SERVICES TOTAL 882,626 926,228 923,047 913,976

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 022100 - SUBSCRIPTION BASED SOFTWARE - - - 100,400 022200 - SUBSCRIPTIONS & MEMBERSHIPS 31 233 - 250 022600 - TRAINING 248 - - 5,503 023000 - PRINTING AND BINDING 165 1,407 - 500 023400 - ELECTRICITY AND GAS 606 550 600 4,371 024800 - TELECOMMUNICATIONS 5,794 6,537 5,347 8,050 025000 - POSTAGE 20 326 8 30 025800 - TRAVEL, LODGING & MEALS 29 1,220 1,155 5,000 025900 - PROFESSIONAL DEVELOPMENT - 1,100 3,350 1,650 026400 - PROMOTIONAL ACTIVITIES 31,517 472 - 1,500 027100 - ISF - IT ALLOCATION 46,746 45,555 33,881 45,252 029900 - CONTRACT SERVICES 25,266 31,267 133,985 67,066 030100 - OFFICE SUPPLIES 3,472 2,909 1,121 5,000 030200 - NON CAPITAL ASSET PURCHASES - - 327 1,750 030700 - DUPLICATING SUPPLIES - - - 2,503 031800 - WEARING AND SAFETY APPAREL 120 274 700 1,000 039900 - MATERIALS AND SUPPLIES - - - 2,804 042000 - P
UBLIC LIABILITY INSURANCE 13,182 16,836 25,956 52,911 OPERATIONS & MAINTENANCE TOTAL 127,196 108,686 206,429 305,540

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT 1,582 2,664 - - 050300 - FURNITURE AND FURNISHINGS 1,600 2,190 - - CAPITAL OUTLAY TOTAL 3,182 4,854 - - DEPARTMENT 18 - PUBLIC WORKS ADMINISTRATION 1,013,004 1,039,769 1,129,476 1,219,51 6 50 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 19 – ENGINEERING
FTE: 9

DEPARTMENT FUNCTION
The City of Ceres Engineering Department is responsible for managing all aspects of public infrastructure planning, development review, and capital project delivery within the city. The department oversees the design, construction, and maintenance of essential infrastructure, including roadways, storm drains, water systems, parks, and public facilities. Additionally, Engineering ensures that new development and redevelopment pro jects meet applicable Zoning Codes, Municipal Codes, and adopted engineering design standards through comprehensive plan reviews, inspections, and permitting processes.

RECENT ACCOMPLISHMENTS
In the past year, the Engineering Department successfully delivered multiple significant development and capital projects, including:
• Completion of Ochoa Park and the Fire Training Tower
• Renovation of the Whitmore Gazebo
• Morgan Road Storm Drain Improvements
• Phase 1 of the Hatch Road Water Transmission Main
• Richland Sewer Replacement Project
The department actively pursued external funding opportunities and conducted outreach campaigns for grant programs. Notably, Engineering secured $1,000,000 in grant funding through the Carbon Reduction Program, further supporting the city’s infrastructure improvement goals.

FUTURE GOALS
Looking ahead, the Engineering Department remains committed to delivering high -quality, cost-effective municipal services that prioritize public safety, infrastructure longevity, and community well-being. 51 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 19 - ENGINEERING

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 827,622 1,033,117 1,127,866 1,280,248 0 OPERATIONS & MAINTENANCE 292,074 232,477 387,230 529,859 0 CAPITAL OUTLAY 52,491 13,237 - - 0 GRAND TOTAL 1,172,188 1,278,831 1,515,096 1,810,107 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 80,298 131,346 - 211,643 11.7% 271 - MEASURE L - 77,200 - 77,200 4.3% 527 - WATER FUND 599,975 160,482 - 760,457 42.0% 567 - SEWER SERVICE 599,975 160,831 - 760,806 42.0% GRAND TOTAL 1,280,248 529,859 - 1,810,107 100.0% 100 - GENERAL FUND

11.7%
271 - MEASURE L

4.3%
527 - WATER FUND

42.0%
567 - SEWER SERVICE

42.0%
52 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 19 - ENGINEERING

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 535,723 643,064 737,748 817,157 011100 - OVERTIME 1,063 4,510 3,215 - 011700 - TEMPORARY EMPLOYEE SALARIES 4,973 45,045 22,100 - 012100 - SOCIAL SECURITY (FICA) 42,757 51,297 57,611 60,985 012200 - EMPLOYEE GROUP INSURANCE 80,552 102,538 101,623 120,534 012300 - RETIREMENT PLAN CHARGES 129,826 154,664 187,937 210,249 012400 - WORKER'S COMPENSATION 32,728 31,998 17,632 71,324 PERSONNEL SERVICES TOTAL 827,622 1,033,117 1,127,866 1,280,248

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 022200 - SUBSCRIPTIONS & MEMBERSHIPS - - 5,128 11,300 022400 - CERTIFICATION 180 - - 1,500 022600 - TRAINING 5,400 - 325 650 023000 - PRINTING AND BINDING 970 315 - - 023400 - ELECTRICITY AND GAS 4,345 3,660 3,871 3,897 023600 - WATER 548 580 544 535 024800 - TELECOMMUNICATIONS 3,721 4,675 4,657 8,040 025000 - POSTAGE 165 17 71 210 025800 - TRAVEL, LODGING & MEALS 85 1,042 1,034 2,860 025900 - PROFESSIONAL DEVELOPMENT 985 - 1,800 900 026800 - ISF - FLEET ALLOCATION 26,490 20,265 41,220 17,832 027100 - ISF - IT ALLOCATION 42,144 44,883 33,381 56,737 028100 - R & M - MECHANICAL OFFICE EQUP 158 1,014 - - 029400 - ISF - BLDG MAINT ALLOCATION 12,153 11,955 10,543 19,504 029900 - CONTRACT SERVICES 169,007 80,324 104,361 329,320 030100 - OFFICE SUPPLIES 1,134 1,950 2,140 3,000 030200 - NON CAPITAL ASSET PURCHASES - - 108,758 - 030700 - DUPLI
CATING SUPPLIES 2,179 1,987 404 1,321 031800 - WEARING AND SAFETY APPAREL 852 914 1,123 3,000 033700 - SMALL TOOLS 100 325 133 1,500 034600 - TRAFFIC CONTROL SUPPLIES - 30,600 27,357 - 039900 - MATERIALS AND SUPPLIES - - 22 - 042000 - PUBLIC LIABILITY INSURANCE 21,459 27,971 40,359 67,753 OPERATIONS & MAINTENANCE TOTAL 292,074 232,477 387,230 529,859

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT 46,969 7,431 - - 050300 - FURNITURE AND FURNISHINGS 647 931 - - 059000 - DEPRECIATION EXPENSE 4,875 4,875 - - CAPITAL OUTLAY TOTAL 52,491 13,237 - - DEPARTMENT 19 - ENGINEERING TOTAL 1,172,188 1,278,831 1,515,096 1, 810,107 53 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSE BUDGET
DEPARTMENT 20 – EQUIPMENT
FTE:4

DEPARTMENT FUNCTION
The Fleet Services Division is responsible for coordinating the maintenance and operation of a diverse fleet consisting of more than 547 units. This fleet includes cars, trucks, specialty vehicles, construction equipment, and various ancillary equipment used by departments throughout the City of Ceres. The division operates with a dedicated team providing comprehensive vehicle and equipment support to all City departments, including Police and Fire.

In addition to performing routine and emergency maintenance and repairs, Fleet Services staff manages an on- site inventory of parts for City use, ensuring timely and cost-e ffective services. The division oversees the bidding and procurement process for all City vehicles and equipment, ensures compliance with title registration and insurance requirements, and maintains accurate records for the entire fleet. Fleet Services also coordinates the surplus process, preparing vehicles and equipment for auction in accordance with City policy.

R

ECENT ACCOMPLISHMENTS
The Fleet Division has completed 885 requests for service.

FUTURE GOALS
The Fleet Division will contine working on the purchase of electric vehicles to comply with State regulations and continue to provid
e excellent customer service to City staff.
54 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 20 - EQUIPMENT

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 541,754 568,643 596,323 449,026 0 OPERATIONS & MAINTENANCE 907,656 958,052 982,576 1,126,127 0 CAPITAL OUTLAY 801,692 776,990 1,032,306 9,400 0 GRAND TOTAL 2,251,102 2,303,686 2,611,205 1,584,554 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
600 - EQUIPMENT MAINTENANCE POOL 449,026 1,126,127 9,400 1,584,554 100.0% GRAND TOTAL 449,026 1,126,127 9,400 1,584,554 100.0% 600 - EQUIPMENT

MAINTENANCE POOL
100.0%
55 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 20 - EQUIPMENT

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 264,305 279,267 309,700 232,672 011100 - OVERTIME 738 857 300 1,573 011200 - STANDBY 38,596 33,384 9,700 - 012100 - SOCIAL SECURITY (FICA) 24,765 23,649 23,500 16,520 012200 - EMPLOYEE GROUP INSURANCE 77,519 94,581 97,000 73,288 012300 - RETIREMENT PLAN CHARGES 80,505 85,863 88,500 63,586 012400 - WORKER'S COMPENSATION 55,326 51,043 67,623 61,388 PERSONNEL SERVICES TOTAL 541,754 568,643 596,323 449,026

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020500 - MEDICAL SERVICES 771 300 200 500 022100 - SUBSCRIPTION BASED SOFTWARE - - - 3,500 022200 - SUBSCRIPTIONS & MEMBERSHIPS 2,749 3,597 4,278 5,800 022600 - TRAINING 12 111 45 3,000 023000 - PRINTING AND BINDING - 65 - 100 023400 - ELECTRICITY AND GAS 12,036 9,792 11,048 10,234 023600 - WATER 4,802 4,470 4,603 4,504 024000 - EQUIPMENT RENTAL - - - 200 024800 - TELECOMMUNICATIONS 7,370 6,807 4,680 7,110 025000 - POSTAGE 37 15 - 30 025800 - TRAVEL, LODGING & MEALS 208 90 334 750 026800 - ISF - FLEET ALLOCATION 40,709 106,280 43,422 - 027100 - ISF - IT ALLOCATION 31,527 34,078 25,345 - 027900 - R & M - TIRES AND TUBES 29,026 26,662 28,000 48,000 028200 - R & M - AUTOMOTIVE EQUIPMENT 15,425 22,729 26,000 33,500 028700 - R & M - COMMUNICATIONS EQUIP - - - 1,500 029400 - ISF - BLDG MAINT ALLOCATION 48,362 64,814 27,302 - 029900 - C
ONTRACT SERVICES 36,690 44,571 55,500 53,500 030100 - OFFICE SUPPLIES 909 939 2,500 7,000 031400 - GAS, OIL, AND LUBRICANTS 431,917 425,989 425,000 445,000 031800 - WEARING AND SAFETY APPAREL 4,056 2,991 1,702 4,000 033500 - EQUIPMENT PARTS 114,385 81,741 90,000 163,625 033700 - SMALL TOOLS - - 1,326 1,500 034000 - SHOP SUPPLIES 18,670 9,470 2,417 20,000 039900 - MATERIALS AND SUPPLIES 218 165 27,000 85,000 042000 - PUBLIC LIABILITY INSURANCE 107,776 112,376 200,624 225,774 0 49900 - FIXED CHARGES - - 1,250 2,000 OPERATIONS & MAINTENANCE TOTAL 907,656 958,052 982,576 1,126,127 56 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 20 - EQUIPMENT

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT - 1,750 - -
050300 - FURNITURE AND FURNISHINGS - 344 - -
051000 - POWER EQUIPMENT 106,143 9,317 12,673 -
051100 - AUTOMOTIVE EQUIPMENT 15,797 - 1,010,233 -
051300 - AUTOMOTIVE ACCESSORIES 16,017 3,540 9,400 9,400 059000 - DEPRECIATION EXPENSE 663,735 762,039 - - CAPITAL OUTLAY TOTAL 801,692 776,990 1,032,306 9,400 DEPARTMENT 20 - EQUIPMENT TOTAL 2,251,102 2,303,686 2,611,205 1,584,554 57 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 25 – WASTEWATER
FTE:10

DEPARTMENT FUNCTION
The Wastewater System Division is responsible for the operation and maintenance of the City of Ceres' Wastewater Treatment Plant and Wastewater Collection System. The division plays a critical role in protecting public health and the environment by ensuring the safe and efficient treatment and disposal of wastewater.

The Wastewater Treatment Plant processes over 2.7 million gallons of wastewater per day. Division staff are responsible for maintaining all operational systems of the plant, managing more than 190 acres of percolation and evaporation basins and surrounding grounds, and overseeing 14 lift stations and approximately 133 miles of pipeline within the City's collection system. In support of the City’s sustainability goals, all landscaping at the treatment plant is irrigated using reclaimed wastewater.

RECENT ACCOMPLISHMENTS
The Wastewater Division successfully completed 66 service requests and conducted routine maintenance by cleaning

61.51 miles of sewer mainlines. Utilizing advanced camera inspection technology, staff video-inspected 9.73 miles of existing sewer trunk lines to identify problem areas and prioritize necessary improvements. In addition, the team overhauled, maintained, and replaced several pond aerators at the Wastewater Treatment Plant to enhance the treatment process and improve Biological Oxygen Demand (BOD) and Total Suspended Solids (TSS) levels.

FUTURE GOALS
The Wastewater Division is preparing to update the City’s Sewer Master Plan (SMP) and Sewer System Management Plan (SSMP) to guide future development, maintenance, and system improvements. As part of the City's long- term infrastructure goals, the division is also planning significant upgrades to the existing Wastewater Treatment Plant.

These improvements will transition the facility into a tertiary treatment system, enhancing water quality and regulatory compliance. Additionally, the project will include the installation of a solar power field to support sustainable energy use and reduce operational costs.
58 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 25 - WASTEWATER

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 849,857 863,364 975,394 1,265,572 0 OPERATIONS & MAINTENANCE 5,209,855 4,182,452 4,391,010 5,642,082 0 CAPITAL OUTLAY 72,607 104,485 - 15,000 0 GRAND TOTAL 6,132,319 5,150,301 5,366,404 6,922,654 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
567 - SEWER SERVICE 1,265,572 5,642,082 15,000 6,922,654 100.0% GRAND TOTAL 1,265,572 5,642,082 15,000 6,922,654 100.0% 567 - SEWER SERVICE
100.0%
59 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 25 - WASTEWATER

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 400,330 422,010 492,800 632,751 011100 - OVERTIME 13,952 22,723 19,200 21,303 011200 - STANDBY 27,896 33,252 24,900 27,930 011700 - TEMPORARY EMPLOYEE SALARIES - 567 - - 012100 - SOCIAL SECURITY (FICA) 35,130 35,982 40,000 50,464 012200 - EMPLOYEE GROUP INSURANCE 130,845 131,663 126,700 193,168 012300 - RETIREMENT PLAN CHARGES 123,061 109,646 131,700 163,298 012400 - WORKER'S COMPENSATION 118,644 107,522 140,094 176,658 PERSONNEL SERVICES TOTAL 849,857 863,364 975,394 1,265,572

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020500 - MEDICAL SERVICES 540 185 200 1,000 021300 - EXPERT & CONSULTANT SERVICES 32,360 25,852 100,000 300,000 022100 - SUBSCRIPTION BASED SOFTWARE - - 6,000 119,374 022200 - SUBSCRIPTIONS & MEMBERSHIPS 3,579 8,416 6,305 8,000 022400 - CERTIFICATION 1,480 1,770 2,171 2,500 022600 - TRAINING 4,920 4,238 5,652 14,000 023000 - PRINTING AND BINDING 815 2,208 2,338 6,500 023400 - ELECTRICITY AND GAS 406,513 372,420 360,203 360,485 023600 - WATER 41,998 73,769 62,561 68,201 024000 - EQUIPMENT RENTAL - - 916 3,000 024800 - TELECOMMUNICATIONS 17,053 17,307 8,129 13,830 025000 - POSTAGE 29 176 - 60 025800 - TRAVEL, LODGING & MEALS 370 1,747 1,171 5,500 026800 - ISF - FLEET ALLOCATION 1,017,149 383,613 406,969 180,395 027100 - ISF - IT ALLOCATION 59,149 63,936 47,552 35,471 028600 - R & M - NON-AUTOMOTIVE EQUIP 105,834 124,651 126,000 237,988 028700 - R & M - COMMUNICATIONS EQUIP 598 304 150 - 029400 - I
SF - BLDG MAINT ALLOCATION 47,619 50,604 37,128 81,780 029900 - CONTRACT SERVICES 320,010 275,000 323,756 391,782 030100 - OFFICE SUPPLIES 1,289 791 1,300 - 030200 - NON CAPITAL ASSET PURCHASES - - 2,442 4,000 030700 - DUPLICATING SUPPLIES - - - 1,839 031400 - GAS, OIL, AND LUBRICANTS 514 896 900 5,000 031800 - WEARING AND SAFETY APPAREL 13,191 13,439 13,500 16,500 032100 - PLANTING MATERIALS 7,720 7,759 1,745 4,000 032500 - ELECTRICAL MATERIALS 8,132 1,156 3,500 10,000 03 2700 - BUILDING MATERIALS 1,061 1,061 1,000 1,000 033500 - EQUIPMENT PARTS 6,125 5,989 8,000 15,000 033700 - SMALL TOOLS 3,811 1,515 947 4,000 034600 - TRAFFIC CONTROL SUPPLIES 851 666 500 1,000 034800 - WATER PIPE, VALVES, & FITTINGS 7,937 4,970 5,600 10,000 035200 - SEWER PIPE AND MATERIALS 2,475 744 2,600 10,000 60 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 25 - WASTEWATER

UNAUDITED UNAUDITED

ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 035400 - CHEMICAL PRODUCTS 4,473 23,530 13,500 28,0 00
039900 - MATERIALS AND SUPPLIES 4,047 4,018 6,093 15,500 040500 - NORTH CERES SEWER SERVICE 1,561,548 1,510,446 1,600,000 1,800,000 040600 - TURLOCK SEWER SERVICE 1,359,960 968,645 1,000,000 1,500,000 042000 - PUBLIC LIABILITY INSURANCE 129,286 198,947 193,490 336,377 049900 - FIXED CHARGES 37,421 31,686 38,690 50,000
OPERATIONS & MAINTENANCE TOTAL 5,209,855 4,182,452 4,391,010 5,642,082

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT 2,357 554 - 15,000
050300 - FURNITURE AND FURNISHINGS 3,262 183 - -
051000 - POWER EQUIPMENT (0) - - -
053000 - LAB AND TESTING EQUIPMENT (0) - - -
059000 - DEPRECIATION EXPENSE 66,989 103,748 - - CAPITAL OUTLAY TOTAL 72,607 104,485 - 15,000 DEPARTMENT 25 - WASTEWATER TOTAL 6,132,319 5,150,301 5,366,404 6,922,654 61 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 30 – STREETS
FTE:10

DEPARTMENT FUNCTION
The Street Maintenance Division is responsible for preserving and enhancing the safety, functionality, and appearance of the City’s public right -of-way infrastructure. This division plays a vital role in maintaining essential elements that support mobility, drainage, and public safety across the community.

Core responsibilities of the Street Maintenance Division include installation, repair, and maintenance of traffic signs, traffic signals, and roadway markings such as lane striping and legends. Maintenance and repair of pavement, sidewalks, curbs and gutters . Management and maintenance of the City’s storm drain system to ensure proper drainage and reduce the risk of flooding. Oversight of streetlights to ensure consistent and safe illumination of public roadways. Coordination of street sweeping operations to maintain cleanliness and reduce pollutants entering storm drains. Maintenance of street trees to promote safety, visibility, and environmental health in public spaces.

The division provides timely and high -quality maintenance services that improve transportation safety, protect infrastructure investments, and enhance the quality of life for all residents and visitors in the City.

RECENT ACCOMPLISHMENTS
The Street Maintenance Division completed 689 service requests and completed 2,511 sweeper miles with 741 tons collected.

Streets Maintenance
Supervisor
Streets Maintenance
Operator (I/II/Senior) x6
Senior Street Maintenance
Operator x2
Street Sweeper Operator
62 ATTACHMENT A

FUTURE GOALS
The Street Maintenance Division aims to continue delivering a high level of service in the maintenance and repair of City streets, street lighting, and the stormwater collection system. Future efforts will focus on enhancing operational efficiency, incorporating sustainable practices, and proactively addressing infrastructure needs to ensure safe and well-maintained public roadways for the residents and visitors of the City.

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 30 – STREETS
63 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 30 - STREETS

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 973,788 1,004,038 1,072,707 1,161,463 0 OPERATIONS & MAINTENANCE 1,162,752 1,381,413 1,355,610 1,351,705 0 CAPITAL OUTLAY 29,328 47,987 - - 0
GRAND TOTAL 2,165,868 2,433,437 2,428,317 2,513,168 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 232,289 20,236 - 252,524 10.0%
255 - STATE GAS TAX 487,810 753,360 - 1,241,170 49.4% 292 - STREET LIGHT/LANDSCAPE DISTRICT 58,077 179,208 - 237,286 9.4% 527 - WATER FUND - 1,490 - 1,490 0.1%
567 - SEWER SERVICE 383,287 397,411 - 780,698 31.1% GRAND TOTAL 1,161,463 1,351,705 - 2,513,168 100.0% 100 - GENERAL FUND

10.0%
255 - STATE GAS TAX

49.4%292 - STREET

LIGHT/LANDSCAPE DISTRICT

9.4%
527 - WATER FUND

0.1%
567 - SEWER SERVICE

31.1%
64 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 30 - STREETS

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 460,735 487,022 545,200 591,325 011100 - OVERTIME 16,531 22,619 18,300 21,103
011200 - STANDBY 14,953 18,532 10,900 17,891
011700 - TEMPORARY EMPLOYEE SALARIES 1,563 39,331 23,100 - 012000 - UNEMPLOYMENT INSURANCE - 1,184 5,324 -
012100 - SOCIAL SECURITY (FICA) 39,557 42,933 44,800 46,523 012200 - EMPLOYEE GROUP INSURANCE 174,870 147,798 137,900 150,011 012300 - RETIREMENT PLAN CHARGES 154,469 139,420 155,500 157,345 012400 - WORKER'S COMPENSATION 111,110 105,200 131,683 177,265 PERSONNEL SERVICES TOTAL 973,788 1,004,038 1,072,707 1,161,463

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020500 - MEDICAL SERVICES 120 879 200 1,000
021300 - EXPERT & CONSULTANT SERVICES - - - 250
022100 - SUBSCRIPTION BASED SOFTWARE - - - 13,215
022200 - SUBSCRIPTIONS & MEMBERSHIPS 5,205 1,931 2,196 4,500 022400 - CERTIFICATION 95 323 - 1,500
022600 - TRAINING 2,677 3,740 5,931 12,600
023400 - ELECTRICITY AND GAS 55,674 50,858 55,025 54,207 023500 - ELECTRICITY - STREET LIGHTS 214,410 203,238 204,157 205,341 023600 - WATER 2,210 2,279 2,310 2,287
024000 - EQUIPMENT RENTAL - - - 1,000
024800 - TELECOMMUNICATIONS 12,585 12,025 8,127 14,490
025000 - POSTAGE 8 - - 10
025800 - TRAVEL, LODGING & MEALS 684 644 1,749 3,350
026800 - ISF - FLEET ALLOCATION 320,633 566,918 508,193 263,012 027100 - ISF - IT ALLOCATION 33,338 36,036 26,802 34,401 027400 - DUMPING FEES - - 188 2,500
028400 - R & M - STREET LIGHTS 12,577 13,760 12,704 28,000 028600 - R &
M - NON-AUTOMOTIVE EQUIP 22,316 22,597 17,266 79,000
028700 - R & M - COMMUNICATIONS EQUIP 271 648 139 1,000 028900 - R & M - NON-STRUCTURAL ITEMS - - - 10,000
029400 - ISF - BLDG MAINT ALLOCATION 37,416 44,594 12,325 43,718 029900 - CONTRACT SERVICES 204,791 131,506 195,514 178,956 030100 - OFFICE SUPPLIES 924 295 249 1,200
030200 - NON CAPITAL ASSET PURCHASES - - 136 5,250
031800 - WEARING AND SAFETY APPAREL 12,246 13,201 11,187 19,990 032500 - ELECTRICAL MATERIALS 16,450 23,550 7,443 50,000 0335
00 - EQUIPMENT PARTS 1,062 675 2,336 25,000
033700 - SMALL TOOLS 11,293 5,831 8,613 19,550
034600 - TRAFFIC CONTROL SUPPLIES 62,881 22,299 26,500 91,600 034800 - WATER PIPE, VALVES, & FITTINGS - - - 250
035400 - CHEMICAL PRODUCTS 11,477 9,606 14,384 17,000
65 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 30 - STREETS

UNAUDITED UNAUDITED

ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 036200 - ROADWAY MATERIALS 24,719 36,183 30,000 51,7 50 039900 - MATERIALS AND SUPPLIES 12,990 11,805 10,181 16,500 042000 - PUBLIC LIABILITY INSURANCE 66,034 148,326 173,558 66,778 049900 - FIXED CHARGES 17,666 17,666 18,196 32,500
OPERATIONS & MAINTENANCE TOTAL 1,162,752 1,381,413 1,355,610 1,351,705

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT - 11 - -
051000 - POWER EQUIPMENT 0 19,100 - -
059000 - DEPRECIATION EXPENSE 29,328 28,876 - - CAPITAL OUTLAY TOTAL 29,328 47,987 - -
DEPARTMENT 30 - STREETS TOTAL 2,165,868 2,433,437 2,428,317 2,513,168 66 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 33 – SOLID WASTE
FTE:0

DEPARTMENT FUNCTION
The Solid Waste Division works with Code Enforcement on illegal disposal issues, manages the City’s franchise agreement and service issues with Bertolotti (contracted waste hauler for the City), ensures compliance with complex regulatory mandates and condu cts reporting activities on solid waste, hazardous waste, organics and recycling programs. Additionally, staff manages severeal grants and related projects for the department, public outreach and educational activities, community event coordination, and se rves as the liaison to regional agencies and other associations related to solid waste. Division staff serves as the Department’s Safety Program Manager and coordinates and conducts safety training and policy development and implementation for staff.

RECENT ACCOMPLISHMENTS
The Solid Waste Division continued program development activities to ensure compliance with State mandates. This included the development of the Construction & Demolition Recycling Management Program to fulfill the requirements of the CalGreen Building Cod e. The division also revised and implemented the seasonal leaf & limb program violation enforcement process to combat ongoing issues with illegal disposal of yard waste during the programs off-season months. Additionally, division staff worked with Bertolotti Disposal to offer a new service to residents for the collection of excess yard waste. The third annual Community Disposal Day was provided for Ceres residents and 71,060 lbs. of waste, 900 tires, 128 mattresses and 9,525 lbs. of e -waste was collected free of charge to residents. Further achievements include the procurement and distribution of 9,493 tons of compost to residents and local farmers for crop production to ensure compliance with SB 1383 requirements.

FUTURE GOALS
The Solid Waste Division will continue efforts to alleviate leaf & limb illegal disposal issues through continued enforcement activities and work with Code Enforcement to assist with illegal disposal collection as well. The division will continue efforts to comply with State mandates through residential and commercial inspections and enforcement efforts as well as management of established programs as mentioned above. Focused efforts on contamination minimization will be prioritized through enhanced public outreach and route review activities. 67 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 33 - SOLID WASTE

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES - - - - 0 OPERATIONS & MAINTENANCE 76,910 75,860 131,280 129,836 0 CAPITAL OUTLAY 500 133 - - 0 GRAND TOTAL 77,410 75,994 131,280 129,836 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 54,765 - 54,765 42.2% 226 - DEPT. OF CONSERVATION GRANT - 12,621 - 12,621 9.7% 227 - SB1383-LOCAL ASSISTANCE GRANT - 55,100 - 55,100 42.4% 245 - AB939 SOURCE REDUCTION/ RECYCLE - 7,350 - 7,350 5.7% GRAND TOTAL - 129,836 - 129,836 100.0% 100 - GENERAL FUND

42.2%
226 - DEPT. OF

CONSERVATION GRANT

9.7%
227 - SB1383-LOCAL

ASSISTANCE GRANT

42.4%
245 - AB939 SOURCE

REDUCTION/ RECYCLE

5.7%
68 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 33 - SOLID WASTE

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 021300 - EXPERT & CONSULTANT SERVICES 15,475 12,934 10,000 36,000 022200 - SUBSCRIPTIONS & MEMBERSHIPS 365 435 780 3,535 022400 - CERTIFICATION - - - 1,050 022600 - TRAINING - 1,020 45 1,100 023000 - PRINTING AND BINDING 5,259 8,074 3,600 8,000 024800 - TELECOMMUNICATIONS - 299 800 930 025000 - POSTAGE - 2,000 2,000 2,000 025800 - TRAVEL, LODGING & MEALS - 1,265 1,000 2,200 026400 - PROMOTIONAL ACTIVITIES 51,191 46,054 46,373 56,100 027400 - DUMPING FEES - - 1,000 1,500 029900 - CONTRACT SERVICES 3,800 3,559 1,000 - 030100 - OFFICE SUPPLIES 278 95 100 1,500 031800 - WEARING AND SAFETY APPAREL 150 102 100 500 039900 - MATERIALS AND SUPPLIES 392 23 64,482 15,421 OPERATIONS & MAINTENANCE TOTAL 76,910 75,860 131,280 129,836

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050300 - FURNITURE AND FURNISHINGS 500 133 - - CAPITAL OUTLAY TOTAL 500 133 - - DEPARTMENT 33 - SOLID WASTE TOTAL 77,410 75,994 131,280 129,836 69 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 35 – WATER
FTE:11

DEPARTMENT FUNCTION
The Water Division is responsible for the operation, maintenance, and repair of the City’s potable water system, ensuring safe, reliable, and high-quality water service to the residents and businesses of the City of Ceres.

The division oversees 14 active groundwater wells located throughout the city. Of these, 2 wells are currently treated for Uranium and Arsenic, and 4 are treated for 1,2,3 -Trichloropropane (TCP), in compliance with state and federal water quality standards.

In addition to groundwater operations, the division maintains two above -ground water storage tanks with a combined capacity of 3.8 million gallons. The division also operates a third above-ground tank with a 3-million-gallon capacity, which receives treated surface water sourced from the Tuolumne River via the Stanislaus Regional Water Authority (SRWA) treatment plant.

Day-to-day operations are carried out by State Certified Water Distribution and Water Treatment Operators who ensure the system’s performance, safety, and regulatory compliance. The division is also responsible for a range of essential programs that suppor t system reliability and public health, including: Backflow and Cross -Connection Control, Routine System Flushing, Valve Exercising, Water Conservation Programs , Water Meter Maintenance and Reading, Water Quality Monitoring and Sampling, Emergency response and system repairs, Pump Station Operations and Maintenance.

The division remains committed to protecting public health, complying with regulatory standards, and maintaining a sustainable and resilient water supply for the City of Ceres.

RECENT ACCOMPLISHMENTS
The Water Division completed the installation of Granular Activated Carbon (GAC) vessels at Well 22 to treat 1,2,3 - Trichloropropane (TCP), ensuring continued compliance with state and federal water quality standards. Over the reporting period, the City's water system produced approximately 1.72 billion gallons of potable water. Division staff Water Distribution
Supervisor
Water Distribution
Operators (I/II/Senior) x8
Senior Water
Distribution Operator x2
70 ATTACHMENT A
also cond
ucted 5,378 drinking water quality tests and responded to 838 service requests, demonstrating a continued commitment to water safety, regulatory compliance, and customer service.

FUTURE GOALS
The Water Division plans to complete the relocation of its operations to the new facility at 1921 Rockefeller Drive, providing improved space and resources to support day -to-day functions. Additionally, the division will continue advancing the integration of surface water into the City’s potable water supply, enhancing long-term water reliability and sustainability.

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 35 – WATER
71 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 35 - WATER

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 1,098,850 1,131,065 1,354,612 1,383,454 0 OPERATIONS & MAINTENANCE 2,810,413 2,449,385 9,731,262 10,639,203 0 CAPITAL OUTLAY 59,749 63,496 - 10,000 0
GRAND TOTAL 3,969,012 3,643,946 11,085,874 12,032,656 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
527 - WATER FUND 1,383,454 10,639,203 10,000 12,032,656 100.0% GRAND TOTAL 1,383,454 10,639,203 10,000 12,032,656 100.0% 527 - WATER FUND
100.0%
72 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 35 - WATER

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 547,745 567,469 685,800 737,622 011100 - OVERTIME 25,497 39,076 33,700 38,908
011200 - STANDBY 28,667 31,891 18,600 34,453
012000 - UNEMPLOYMENT INSURANCE 4,079 - - -
012100 - SOCIAL SECURITY (FICA) 48,036 47,807 54,600 59,881 012200 - EMPLOYEE GROUP INSURANCE 143,629 169,317 213,100 236,996 012300 - RETIREMENT PLAN CHARGES 169,347 149,880 188,100 196,416 012400 - WORKER'S COMPENSATION 131,850 125,624 160,712 79,177 PERSONNEL SERVICES TOTAL 1,098,850 1,131,065 1,354,612 1,383,454

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020500 - MEDICAL SERVICES 586 594 360 1,000
020900 - LEGAL SERVICES 9,592 10,229 - -
021300 - EXPERT & CONSULTANT SERVICES 31,414 21,894 50,000 100,000 022100 - SUBSCRIPTION BASED SOFTWARE - - - 49,816
022200 - SUBSCRIPTIONS & MEMBERSHIPS 3,824 5,712 6,253 5,000 022400 - CERTIFICATION 335 2,228 1,918 3,200
022600 - TRAINING 6,171 10,049 6,057 11,000
023000 - PRINTING AND BINDING 3,087 4,491 3,187 500
023400 - ELECTRICITY AND GAS 481,401 390,317 348,416 359,282 023600 - WATER 3,193 2,514 1,807 1,774
024000 - EQUIPMENT RENTAL 470 - - 550
024800 - TELECOMMUNICATIONS 18,694 14,951 10,094 17,800 025000 - POSTAGE 660 908 - 590
025800 - TRAVEL, LODGING & MEALS 893 2,730 4,352 5,600
026000 - ADVERTISING 632 - - -
026800 - ISF - FLEET ALLOCATION 195,908 181,234 225,045 156,382 027100 - ISF - IT ALLOCATION 59,149 63,936 47,552 38,303 027400 - DUM
PING FEES - - - 2,000
028600 - R & M - NON-AUTOMOTIVE EQUIP 3,359 15,478 50,497 175,000 028700 - R & M - COMMUNICATIONS EQUIP 168 1,565 109 500 029400 - ISF - BLDG MAINT ALLOCATION 36,153 38,972 19,436 77,768 029900 - CONTRACT SERVICES 725,042 770,948 540,261 877,752 030100 - OFFICE SUPPLIES 2,396 2,626 600 2,000
030200 - NON CAPITAL ASSET PURCHASES - - 661 32,500
030700 - DUPLICATING SUPPLIES 0 0 - 2,826
031400 - GAS, OIL, AND LUBRICANTS 1,887 406 389 1,000
031800
- WEARING AND SAFETY APPAREL 10,296 12,221 12,500 15,000 032100 - PLANTING MATERIALS - - - 350
032500 - ELECTRICAL MATERIALS 2,160 2,156 1,838 3,750
032700 - BUILDING MATERIALS 1,464 1,536 1,454 2,500
032900 - PAINT MATERIALS 314 138 589 1,000
033500 - EQUIPMENT PARTS 6,113 10,052 8,729 11,300
73 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 35 - WATER

UNAUDITED UNAUDITED

ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 033700 - SMALL TOOLS 6,836 6,742 7,098 15,000
034800 - WATER PIPE, VALVES, & FITTINGS 223,389 67,608 69,128 300,000 034900 - WATER METERS AND PARTS 349,607 370,499 215,000 500,000 035400 - CHEMICAL PRODUCTS 68,858 52,492 36,000 92,000
036200 - ROADWAY MATERIALS 7,699 9,871 6,439 12,000
036400 - CONSTRUCTION MATERIALS 25,030 39,386 10,000 50,000 039900 - MATERIALS AND SUPPLIES 10,785 12,009 23,257 25,000 040800 - WELL HEAD TREATMENT 298,769 58,575 200,000 300,000 042000 - PUBLIC LIABILITY INSURANCE 134,704 176,081 255,192 162,669 049700 - COST SHARING AGREE-SRWA - - 7,470,047 7,131,490 049900 - FIXED CHARGES 79,375 88,237 97,000 95,000
OPERATIONS & MAINTENANCE TOTAL 2,810,413 2,449,385 9,731,262 10,639,203

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT 1,358 2,451 - 10,000
051300 - AUTOMOTIVE ACCESSORIES 350 848 - -
056100 - WATER SYSTEMS (0) - - -
059000 - DEPRECIATION EXPENSE 58,041 60,197 - - CAPITAL OUTLAY TOTAL 59,749 63,496 - 10,000
DEPARTMENT 35 - WATER TOTAL 3,969,012 3,643,946 11,085,8 74 12,032,6 56 74 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 36 – WATER CONSERVATION
FTE:2

DEPARTMENT FUNCTION
The Water Conservation Department is dedicated to supporting the community in achieving mandated water conservation goals through education, resources, and collaborative efforts. By promoting the efficient and responsible use of water, the department empowers reside nts to embrace sustainable practices. Through the provision of water- saving technologies, equipment, and programs, the department helps ensure the long-term reliability of our water supply while maximizing the benefits of the water produced.

RECENT ACCOMPLISHMENTS
The Water Conservation Department recently achieved a significant milestone by meeting the 15% water use reduction target from 2020 levels, as requested by Governor Newsom. In addition, the department successfully assisted five (5) residents in converting a total of 4,170 square feet of turf into drought -tolerant landscaping, supporting long-term water savings and promoting sustainable landscaping practices.

FUTURE GOALS
The Water Conservation Division aims to continue meeting City-wide conservation goals by expanding outreach and education efforts. The division will focus on promoting available water-saving strategies and increasing awareness of the City’s rebate programs. By engaging with the community and encouraging participation in c onservation initiatives, the division will support long-term sustainability and efficient water use across all sectors.

Field Service
Techniciansx2
75 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 36 - WATER CONSERVATION

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 265,847 256,600 256,278 252,130 0 OPERATIONS & MAINTENANCE 82,733 95,866 96,390 162,918 0 CAPITAL OUTLAY 961 195 - - 0 GRAND TOTAL 349,541 352,661 352,668 415,048 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 43,220 3,648 - 46,868 11.3% 527 - WATER FUND 208,910 154,240 - 363,150 87.5% 567 - SEWER SERVICE - 5,030 - 5,030 1.2% GRAND TOTAL 252,130 162,918 - 415,048 100.0% 100 - GENERAL FUND

11.3%
527 - WATER FUND

87.5%
567 - SEWER SERVICE

1.2%
76 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 36 - WATER CONSERVATION

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 136,252 133,258 105,400 122,179 011100 - OVERTIME 50 20 - - 011700 - TEMPORARY EMPLOYEE SALARIES 4,356 2,093 25,200 19,004 012000 - UNEMPLOYMENT INSURANCE - 2,442 - - 012100 - SOCIAL SECURITY (FICA) 11,105 10,032 9,000 10,065 012200 - EMPLOYEE GROUP INSURANCE 53,732 53,795 54,500 63,720 012300 - RETIREMENT PLAN CHARGES 36,741 33,962 33,000 30,916 012400 - WORKER'S COMPENSATION 23,612 20,997 29,178 6,247 PERSONNEL SERVICES TOTAL 265,847 256,600 256,278 252,130

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 021300 - EXPERT & CONSULTANT SERVICES - - 9,000 20,000 022200 - SUBSCRIPTIONS & MEMBERSHIPS 311 428 - 750 022400 - CERTIFICATION - - - 395 022600 - TRAINING 448 1,344 2,386 2,500 023000 - PRINTING AND BINDING - 1,395 - 500 023600 - WATER 242 265 275 270 024800 - TELECOMMUNICATIONS 5,179 6,055 4,429 7,430 025000 - POSTAGE 2 - - - 025800 - TRAVEL, LODGING & MEALS - - 363 1,500 026400 - PROMOTIONAL ACTIVITIES 17,190 9,202 2,966 27,250 026800 - ISF - FLEET ALLOCATION 18,802 29,644 30,266 22,499 027100 - ISF - IT ALLOCATION 3,315 3,583 2,665 8,495 028700 - R & M - COMMUNICATIONS EQUIP 162 - - - 029400 - ISF - BLDG MAINT ALLOCATION 16,020 17,673 9,605 25,457 029900 - CONTRACT SERVICES 515 4,421 5,208 17,773 030100 - OFFICE SUPPLIES 622 785 640 1,500 030200 - NON CAPITAL ASSET PURCHASES - - - 8,000 031800 -
WEARING AND SAFETY APPAREL 1,316 1,053 1,100 2,500 039900 - MATERIALS AND SUPPLIES 413 70 - 700 042000 - PUBLIC LIABILITY INSURANCE 18,197 19,948 27,487 15,399 OPERATIONS & MAINTENANCE TOTAL 82,733 95,866 96,390 162,918

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT 961 195 - - CAPITAL OUTLAY TOTAL 961 195 - - DEPARTMENT 36 - WATER CONSERVATION TOTAL 349,541 352,661 352,668 415,048 77 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 40 – PARKS
FTE:7

DEPARTMENT FUNCTION
The Parks Division is responsible for the maintenance and care of the City’s parks, landscaped areas, public rights- of-way, and undeveloped park sites. Currently, the City of Ceres maintains 16 developed parks, one undeveloped park site, approximately 11,000 trees, and 123 right-of-way locations. The division is committed to providing safe, clean, and attractive outdoor spaces for the community to enjoy, while preserving the city’s natural and recreational resources.

R

ECENT ACCOMPLISHMENTS
The Parks Division successfully completed over 2,902 service requests, including tree removals, tree pruning, park maintenance, and playground repairs. In addition, improvement projects were completed at Smyrna Park and Gillermo Ochoa Park, enhancing recreational spaces and upgrading amenities for the community. The division also recently completed the installation of a new gazebo structure at Whitmore Park, contributing to the beautification and usability of public spaces.

FUTURE GOALS
The Parks Division will continue to maintain City parks, grounds, and public spaces to ensure they remain safe, clean, and enjoyable for all residents. Looking ahead, the division plans to complete the relocation of its operations from Smyrna Park to the Hackett Road Corporation Yard, following the Water Division’s move to the new facility at 1921 Rockefeller Drive. This transition will enhance operational efficiency and support long- term planning for both departments.

Landscape Maintenance
Supervisor
Senior Park
Maintenance Worker
Park Maintenance
Workers (I/II) x5
78 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 40 - PARKS

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 788,977 797,927 775,937 830,497 0 OPERATIONS & MAINTENANCE 1,875,340 1,964,692 1,504,105 1,571,383 0 CAPITAL OUTLAY 2,460 10,766 - - 0 GRAND TOTAL 2,666,778 2,773,385 2,280,042 2,401,880 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 582,087 1,271,721 - 1,853,808 77.2% 264 - RIVERBLUFF REGIONAL PARK - 714 - 714 0.0% 269 - COMMUNITY FACILITIES DISTRICT #2 - 19,733 - 19,733 0.8% 270 - COMMUNITY FACILITIES DISTRICT #1 40,480 59,010 - 99,490 4.1% 292 - STREET LIGHT/LANDSCAPE DISTRICT 207,929 191,504 - 399,433 16.6% 297 - RECREATION FACILITY DEVELOPMENT - 28,702 - 28,702 1.2% GRAND TOTAL 830,497 1,571,383 - 2,401,880 100.0% 100 - GENERAL FUND

77.2%
264 - RIVERBLUFF REGIONAL
PARK

0.0%
269 - COMMUNITY FACILITIES
DISTRICT #2

0.8%
270 - COMMUNITY FACILITIES
DISTRICT #1

4.1%
292 - STREET

LIGHT/LANDSCAPE DISTRICT

16.6%
297 - RECREATION FACILITY

DEVELOPMENT

1.2%
79 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 40 - PARKS

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 390,303 422,527 420,800 437,735 011100 - OVERTIME 3,213 2,002 829 2,435 011700 - TEMPORARY EMPLOYEE SALARIES 22,250 7,355 - - 012000 - UNEMPLOYMENT INSURANCE 7,352 4,348 - - 012100 - SOCIAL SECURITY (FICA) 32,516 32,208 31,110 32,732 012200 - EMPLOYEE GROUP INSURANCE 120,040 120,146 105,600 113,848 012300 - RETIREMENT PLAN CHARGES 119,644 116,988 121,621 124,959 012400 - WORKER'S COMPENSATION 93,660 92,354 95,977 118,788 PERSONNEL SERVICES TOTAL 788,977 797,927 775,937 830,497

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 022100 - SUBSCRIPTION BASED SOFTWARE - - - 6,100 022200 - SUBSCRIPTIONS & MEMBERSHIPS - 1,017 1,100 100 022400 - CERTIFICATION 861 350 1,500 1,500 022600 - TRAINING 24 406 500 1,000 023400 - ELECTRICITY AND GAS 64,022 54,254 62,506 61,292 023600 - WATER 71,989 71,256 88,828 78,577 024000 - EQUIPMENT RENTAL 1,022 134 153 1,500 024800 - TELECOMMUNICATIONS 13,892 13,778 14,128 14,510 025000 - POSTAGE 15 - 79 20 025800 - TRAVEL, LODGING & MEALS 134 552 292 1,800 026800 - ISF - FLEET ALLOCATION 477,031 250,119 246,778 147,548 027100 - ISF - IT ALLOCATION 27,602 29,835 22,190 21,084 028600 - R & M - NON-AUTOMOTIVE EQUIP 38,634 47,567 23,946 47,500 028700 - R & M - COMMUNICATIONS EQUIP - 152 - 100 028900 - R & M - NON-STRUCTURAL ITEMS 2,708 439 6,000 9,000 029400 - ISF - BLDG MAINT ALLOCATION 456,331 463,564 208,801 379,650 029900 - CONTRACT SERVICES 540,146 814,547 637,958 594,428 030100 - O
FFICE SUPPLIES 791 1,042 300 750 030500 - MEDICAL SUPPLIES 961 378 1,000 1,500 030700 - DUPLICATING SUPPLIES - 5 - - 031100 - RECREATIONAL SUPPLIES - - 3,900 8,500 031800 - WEARING AND SAFETY APPAREL 7,484 8,897 7,199 10,000 031900 - HORTICULTURAL ITEMS 10,127 4,289 9,500 14,000 032100 - PLANTING MATERIALS 5,985 6,612 9,699 10,000 032900 - PAINT MATERIALS 14,118 3,938 13,000 15,000 033500 - EQUIPMENT PARTS 1,645 900 2,400 5,500 0337
00 - SMALL TOOLS 3,590 3,996 3,748 6,000 034600 - TRAFFIC CONTROL SUPPLIES 206 - - 500 034800 - WATER PIPE, VALVES, & FITTINGS 30,038 23,006 22,500 26,000 035400 - CHEMICAL PRODUCTS 9,617 5,574 9,000 10,000 039900 - MATERIALS AND SUPPLIES 2,717 80,131 3,595 4,500 042000 - PUBLIC LIABILITY INSURANCE 93,649 77,955 103,507 90,023 80 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 40 - PARKS

UNAUDITED UNAUDITED

ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 048500 - PROPERTY TAX - - - 3,401
OPERATIONS & MAINTENANCE TOTAL 1,875,340 1,964,692 1,504,105 1,571,383

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 052300 - ATHLETIC & RECREATIONAL EQUIP 2,460 1,266 - - 057300 - NON-STRUCTURAL IMPROVEMENTS - 9,500 - -
CAPITAL OUTLAY TOTAL 2,460 10,766 - -
DEPARTMENT 40 - PARKS TOTAL 2,666,778 2,773,385 2,280,042 2,401,880 81 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 41 – FACILITIES
FTE:9

DEPARTMENT FUNCTION
The Facilities Division is responsible for the maintenance, repair, and overall management of all City-owned buildings and their supporting systems, including HVAC, mechanical equipment, plumbing, elevators, lighting, and appliances.

The division also oversees custodial services across all City facilities, ensuring clean, safe, and functional environments for employees and the public. This includes the upkeep of park restrooms and other public-use facilities.

RECENT ACCOMPLISHMENTS
The Facilities Division completed 1,167 service requests , addressing a wide range of maintenance and repair needs across City facilities. In addition, the division completed office improvements at both City Hall and the Annex Building, enhancing functionality, comfort, and efficiency for staff and visitors.

FUTURE GOALS
The Facilities Division will focus on replacing aging City buildings and critical infrastructure systems, including electrical, plumbing, HVAC, building security, and alarm services. In addition, the division will develop a comprehensive preventative maintenance and replacement plan to proactively address aging equipment and reduce the risk of unexpected failures, ensuring the continued safety and functionality of City facilities.

Facility Maintenance
Supervisor
Senior Facility
Maintenance Worker
Facility Maintenance
Workers (I/II/Senior) x2
Custodians x5
82 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 41 - FACILITIES

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 803,089 776,763 831,714 775,684 0 OPERATIONS & MAINTENANCE 599,320 749,341 514,661 648,496 0 CAPITAL OUTLAY 29,240 56,141 - 13,000 0 GRAND TOTAL 1,431,649 1,582,245 1,346,375 1,437,180 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
265 - DANIEL WHITMORE HOUSE - 18,017 - 18,017 1.3% 266 - CLINTON WHITMORE MANSION - 18,271 - 18,271 1.3% 275 - COMMUNITY CENTER - 67,599 - 67,599 4.7% 679 - BUILDING MAINTENANCE 775,684 544,609 13,000 1,333,292 92.8% GRAND TOTAL 775,684 648,496 13,000 1,437,180 100.0% 265 - DANIEL WHITMORE
HOUSE

1.3%
266 - CLINTON WHITMORE

MANSION

1.3%
275 - COMMUNITY CENTER

4.7%
679 - BUILDING MAINTENANCE

92.8%
83 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 41 - FACILITIES

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 379,971 407,590 447,100 394,444 011100 - OVERTIME 20,853 15,530 12,700 21,222 011200 - STANDBY 22,745 23,925 14,800 23,111 011700 - TEMPORARY EMPLOYEE SALARIES 774 - - - 012100 - SOCIAL SECURITY (FICA) 33,745 33,854 35,800 33,165 012200 - EMPLOYEE GROUP INSURANCE 126,249 104,276 91,200 87,829 012300 - RETIREMENT PLAN CHARGES 116,384 107,558 123,200 108,241 012400 - WORKER'S COMPENSATION 90,231 84,030 106,914 107,673 012900 - COMPENSATED ABSENCES 12,138 - - - PERSONNEL SERVICES TOTAL 803,089 776,763 831,714 775,684

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020500 - MEDICAL SERVICES 336 571 - - 022100 - SUBSCRIPTION BASED SOFTWARE - - - 6,212 022600 - TRAINING 273 221 - 500 023400 - ELECTRICITY AND GAS 15,641 11,435 8,480 9,524 023600 - WATER 4,407 8,109 8,334 17,042 024000 - EQUIPMENT RENTAL 121 8,261 97 2,000 024800 - TELECOMMUNICATIONS 11,226 10,047 6,531 12,390 025000 - POSTAGE 320 - - - 025800 - TRAVEL, LODGING & MEALS 559 202 418 700 026800 - ISF - FLEET ALLOCATION 64,993 57,670 60,503 - 027100 - ISF - IT ALLOCATION 31,815 34,390 25,577 - 028600 - R & M - NON-AUTOMOTIVE EQUIP 7,660 13,257 11,373 1,500 028700 - R & M - COMMUNICATIONS EQUIP 366 324 - 300 028800 - R & M - BUILDINGS AND STRUCTUR 35,790 20,153 22,464 49,250 028900 - R & M - NON-STRUCTURAL ITEMS 17,275 7,636 11,362 19,500 029100 - R & M - CUSTODIAL EQUIPMENT 3,246 1,439 1,109 5,000 029400 - ISF - BLDG MAINT ALLOCATION 189,931 281,950 39,620 87,374 029800 - B
UILDING PERMIT FEES - - 457 3,800 029900 - CONTRACT SERVICES 99,702 164,045 178,087 188,098 030100 - OFFICE SUPPLIES 477 896 425 1,500 030300 - JANITORIAL SUPPLIES 33,114 42,254 41,900 38,000 031800 - WEARING AND SAFETY APPAREL 6,276 6,398 5,559 6,900 033500 - EQUIPMENT PARTS 2,184 1,834 3,788 5,000 033700 - SMALL TOOLS 5,980 3,625 3,056 6,100 034100 - LOCKS AND KEYS 4,909 3,288 2,373 4,500 035400 - CHEMICAL PRODUCTS 674 521 255 750 03640
0 - CONSTRUCTION MATERIALS 12,953 9,659 5,565 10,000 039900 - MATERIALS AND SUPPLIES 12,138 10,383 15,000 17,000 042000 - PUBLIC LIABILITY INSURANCE 34,101 48,999 62,329 155,556 049900 - FIXED CHARGES 2,851 1,774 - - OPERATIONS & MAINTENANCE TOTAL 599,320 749,341 514,661 648,496 84 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 41 - FACILITIES

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050200 - COMPUTER EQUIPMENT 328 52 - -
050300 - FURNITURE AND FURNISHINGS 777 494 - -
051000 - POWER EQUIPMENT - - - 13,000
051300 - AUTOMOTIVE ACCESSORIES 6,941 3,285 - -
051400 - CUSTODIAN EQUIPMENT 345 - - -
057000 - BUILDING AND PLANT EQUIPMENT - 9,073 - -
057300 - NON-STRUCTURAL IMPROVEMENTS - 15,680 - -
059000 - DEPRECIATION EXPENSE 20,849 27,557 - - CAPITAL OUTLAY TOTAL 29,240 56,141 - 13,000
DEPARTMENT 41 - FACILITIES TOTAL 1,431,649 1,582,245 1,346,375 1,437,180 85 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET DEPARTMENT
45 – DOWNTOWN REVITALIZATION
FTE:0

DEPARTMENT FUNCTION
Downtown revitalization is achieved through the Ceres Downtown Revitalization Area (CDRA), which functions as a parking and business improvement district. The Ceres Planning Commission serves as the governing board for the CDRA.

RECENT ACCOMPLISHMENTS
Downtown accomplishments include the ongoing maintenance of lanscaping and lighting, as well as the effort to fill empty units with local small businesses.

FUTURE GOALS
Future goals for downtown revitalization include increasing the number of small businesses, making capital improvements with potential outdoor seating and dining, and enhancing the downtown aesthetic through artistic building designs and facade beautification.
86 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 45 - DOWNTOWN REVITALIZATION

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES - - - - 0 OPERATIONS & MAINTENANCE 21,871 20,144 22,212 25,216 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 21,871 20,144 22,212 25,216 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
293 - DOWNTOWN REVITALIZATION - 25,216 - 25,216 100.0% GRAND TOTAL - 25,216 - 25,216 100.0% 293 - DOWNTOWN

REVITALIZATION
100.0%
87 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 45 - DOWNTOWN REVITALIZATION

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 023400 - ELECTRICITY AND GAS 1,415 1,338 1,211 1,216 025000 - POSTAGE - 36 - - 026000 - ADVERTISING 75 60 75 - 029900 - CONTRACT SERVICES 14,560 18,200 20,020 24,000 030100 - OFFICE SUPPLIES 100 100 37 - 039900 - MATERIALS AND SUPPLIES 5,720 411 869 - OPERATIONS & MAINTENANCE TOTAL 21,871 20,144 22,212 25,216

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26

CAPITAL OUTLAY TOTAL - - - - DEPARTMENT 45 - DOWNTOWN REVITALIZATION TO 21,871 20,144 22,212 25,216 88 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 55 – RECREATION
FTE:4

DEPARTMENT FUNCTION
The Ceres
Recreation Department plays a vital role in creating a healthy community through building unique partnerships and diverse and innovative programming. By providing safe and secure spaces to learn, play, create and imagine, the department is continuously striving to meet the needs of the community and enhance the quality of life in Ceres.

RECENT ACCOMPLISHMENTS
The heart o
f the Ceres Recreation Department revolves around the community and its recreation programs. The Ceres Recreation staff understands how vital recreation is to the community and has continued to work tirelessly year-round to expand, improve, and grow these programs. Throughout the year, the Recreation Department offered several large City events that included Concerts in the park, Trunk or Treat, the Christmas Festival and Parade, Easter Event, and the Hot Air Balloon Event. These events cumulatively brought in 80+ vendors, 10,000 + attendees and several other festivities.

The Recreation Department has been extremely busy due to an increase in demand for rental spaces, classes, and other programs. Multiple additions of classes have been added including Science, Technology, Engineering and Math education (STEM) program and Yoga.

Additionally, the Department launched
the creation of a Night Market, providing an exciting new space for local vendors, entertainment, and community engagement during the evening hours. This initiative reflects a continued effort to offer dynamic, inclusive programming that appeals to a wide range of residents.

FUTURE GOALS
The Recreation Department will continue the efforts to expand and diversify youth, adult, and family programs within the community, by establishing deeper collaboration with other City departments, outside agencies, community organizations and maintain coordination with Ceres Unified School District. This upcoming year, staff will continue to Recreation
Manager
Recreation
Supervisor
Recreation
Coordinator
Recreation
Administrative Coordinator
89 ATTACHMENT A
raise awarness o
f Recreation programs offered by exploring and implementing creative marketing strategies. Staff is also working on bringing a weekly farmers market, monthly pop -up events, and taco truck showdown at Whitmore Park. Additionally, the Department is developing cultural heritage celebrations, cook offs, and a community art show to further activate public spaces and foster local pride. Staff is also working on bringing back and refreshing existing events with new features and partnerships, as well as exploring the expansion of the recently launched Night Market to new locations.

To support these efforts, the Department will continue to review staffing levels to ensure personnel are meeting the growing needs of the community, increase staff development through ongoing training, and expand the use of the Civic Rec system to improve department functionality and customer experience.

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 55 – RECREATION
90 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 55 - RECREATION

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 604,410 647,914 675,254 689,894 0 OPERATIONS & MAINTENANCE 314,120 320,730 372,918 621,097 0 CAPITAL OUTLAY 14,713 69,105 - - 0 GRAND TOTAL 933,243 1,037,749 1,048,171 1,310,991 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 577,383 435,855 - 1,013,238 77.3% 275 - COMMUNITY CENTER 112,511 180,342 - 292,853 22.3% 298 - CONCERTS IN THE PARK - 4,900 - 4,900 0.4% GRAND TOTAL 689,894 621,097 - 1,310,991 100.0% 100 - GENERAL FUND

77.3%
275 - COMMUNITY CENTER

22.3%
298 - CONCERTS IN THE PARK

0.4%
91 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 55 - RECREATION

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 273,117 277,449 291,600 306,184 011100 - OVERTIME 768 4,254 136 6,463 011700 - TEMPORARY EMPLOYEE SALARIES 138,446 179,305 185,163 172,170 012000 - UNEMPLOYMENT INSURANCE - - 1,605 - 012100 - SOCIAL SECURITY (FICA) 33,911 34,905 35,200 36,474 012200 - EMPLOYEE GROUP INSURANCE 76,600 74,601 78,300 82,944 012300 - RETIREMENT PLAN CHARGES 72,210 68,337 76,900 77,444 012400 - WORKER'S COMPENSATION 9,359 9,063 6,350 8,215 PERSONNEL SERVICES TOTAL 604,410 647,914 675,254 689,894

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 022200 - SUBSCRIPTIONS & MEMBERSHIPS 630 860 680 1,460 022600 - TRAINING 2,673 3,295 6,400 7,500 023400 - ELECTRICITY AND GAS 58,531 42,825 60,760 62,363 023600 - WATER 3,359 3,343 3,460 3,403 024800 - TELECOMMUNICATIONS 6,858 6,408 4,405 5,370 025000 - POSTAGE 144 217 165 180 025800 - TRAVEL, LODGING & MEALS - 4,078 7,780 6,900 025900 - PROFESSIONAL DEVELOPMENT 742 1,331 919 750 026000 - ADVERTISING - - 1,103 1,500 026100 - TOT COMM GRANT PROGRAM - 10,000 - - 026400 - PROMOTIONAL ACTIVITIES - 5,000 7,500 - 026500 - COMMUNITY SERVICES 27,864 24,326 30,024 22,500 027100 - ISF - IT ALLOCATION 49,202 51,351 38,192 117,308 029400 - ISF - BLDG MAINT ALLOCATION - - - 76,478 029900 - CONTRACT SERVICES 121,806 138,509 161,793 148,900 030100 - OFFICE SUPPLIES 5,051 1,953 2,235 5,000 030200 - NON CAPITAL ASSET PURCHASES - - 15,000 2,500 030300 - J
ANITORIAL SUPPLIES 786 603 - 1,000 030700 - DUPLICATING SUPPLIES - - 5 5,517 031100 - RECREATIONAL SUPPLIES 20,328 4,309 14,821 20,500 031800 - WEARING AND SAFETY APPAREL 4,684 3,001 1,800 1,500 039900 - MATERIALS AND SUPPLIES 1,226 10,198 500 2,000 042000 - PUBLIC LIABILITY INSURANCE 10,236 9,122 15,375 128,468 OPERATIONS & MAINTENANCE TOTAL 314,120 320,730 372,918 621,097

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050300 - FURNITURE AND FURNISHINGS 14,713 69,105 - - CAPITAL OUTLAY TOTAL 14,713 69,105 - - DEPARTMENT 55 - RECREATION TOTAL 933,243 1,037,749 1,048,17 1 1,310,99 1 92 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 57 – HOUSING

REHABILITATION
FTE:0

DEPARTMENT FUNCTION
The Housing Division of the Community Development Department currently has no staff positions.

RECENT ACCOMPLISHMENTS
The City has been granted Community Development Block Grant (CDBG) and HOME Investment Partnerships Program funding from the U.S. Department of Housing and Urban Development. These allocations are intended to further support development initiatives in underserved areas within the City.

FUTURE GOALS
The Community Development Department plans to work closely with affordable housing developers to bring tru ly affordable living options to the City. S taff goal is to bring back the housing rehabilitation program and a first -time homebuyer program. The City is working with Stanislaus County to develop procedures and policies for the housing rehab program.
93 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 57 - HOUSING REHABILITATION

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES - - - - 0 OPERATIONS & MAINTENANCE 77,184 2,103 100 404,590 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 77,184 2,103 100 404,590 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
254 - HOME FEDERAL GRANT - 102,640 - 102,640 25.4% 290 - CDBG PROGRAM INCOME - 301,950 - 301,950 74.6% GRAND TOTAL - 404,590 - 404,590 100.0% 254 - HOME FEDERAL GRANT

25.4%
290 - CDBG PROGRAM
INCOME

74.6%
94 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 57 - HOUSING REHABILITATION

UNAUDITED UNAUD
ITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 029600 - ESCROW & CLOSING COSTS 57 20 100 -
029700 - CDBG HOUSING REHAB LOANS - - - 404,590
029900 - CONTRACT SERVICES 77,126 2,083 - -
030700 - DUPLICATING SUPPLIES 0 0 - -
OPERATIONS & MAINTENANCE TOTAL 77,184 2,103 100 404,590

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26

CAPITAL OUTLAY TOTAL - - - -
DEPARTMENT 57 - HOUSING REHABILITATION TOTAL 77,184 2,103 100 404,590 95 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 58 – CRA SUCCESSOR AGENCY
FTE:1

DEPARTMENT FUNCTION
The City of Ceres is a Successor Agency to two former Redevelopment Agencies. This fund is related to the former Ceres Redevelopment Agency. The purpose of this budget is to wind down previous bonds and activities that improved the urban landscape through redesign, redevelopment, and rehabilitation.

RECENT ACCOMPLISHMENTS
Fulfilled the City’s bond obligations in a timely manner, as part of the winddown process of the CRA Successor Agency.

FUTURE GOALS
Continue to fulfill the City’s annual debt obligation, in order to wind down the agency.

Redevlopment and Economic
Development Manager
96 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 58 - CRA SUCCESSOR AGENCY

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 174,858 181,247 250,000 230,983 0 OPERATIONS & MAINTENANCE 2,485,665 2,422,708 2,360,112 2,371,527 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 2,660,523 2,603,955 2,610,112 2,602,510 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 230,983 19,017 - 250,000 9.6% 466 - CRA SUCCESSOR AGENCY - 2,352,510 - 2,352,510 90.4% GRAND TOTAL 230,983 2,371,527 - 2,602,510 100.0% 100 - GENERAL FUND

9.6%
466 - CRA SUCCESSOR AGENCY

90.4%
97 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 58 - CRA SUCCESSOR AGENCY

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 132,603 127,622 203,996 152,099 012000 - UNEMPLOYMENT INSURANCE 88 4,153 - - 012100 - SOCIAL SECURITY (FICA) 9,630 9,279 6,100 10,783 012200 - EMPLOYEE GROUP INSURANCE 7,518 12,767 17,200 23,702 012300 - RETIREMENT PLAN CHARGES 18,360 21,948 21,400 40,760 012400 - WORKER'S COMPENSATION 4,880 4,552 1,304 3,638 012900 - COMPENSATED ABSENCES 187 - - - 019900 - AUTOMOBILE ALLOWANCE 1,592 926 - - PERSONNEL SERVICES TOTAL 174,858 181,247 250,000 230,983

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 021300 - EXPERT & CONSULTANT SERVICES 6,560 4,360 3,700 - 022200 - SUBSCRIPTIONS & MEMBERSHIPS 24,733 7,531 - - 022600 - TRAINING 3,020 600 - - 023400 - ELECTRICITY AND GAS 1,062 1,103 - - 023600 - WATER 71 75 - - 024800 - TELECOMMUNICATIONS 1,295 1,302 - - 025000 - POSTAGE 6 5 - - 025800 - TRAVEL, LODGING & MEALS 3,956 1,127 - - 025900 - PROFESSIONAL DEVELOPMENT 174 - 750 656 026400 - PROMOTIONAL ACTIVITIES 2,500 2,500 - - 027100 - ISF - IT ALLOCATION - - - 7,633 029400 - ISF - BLDG MAINT ALLOCATION 10,762 13,558 - - 029900 - CONTRACT SERVICES 69,715 24,813 11,935 9,435 030100 - OFFICE SUPPLIES 12 18 652 - 030700 - DUPLICATING SUPPLIES 26 9 - - 042000 - PUBLIC LIABILITY INSURANCE 22,092 30,533 - 10,728 069160 - TRANSFER OUT 2,339,681 2,335,175 2,343,075 2,343,075

OPERATI
ONS & MAINTENANCE TOTAL 2,485,665 2,422,708 2,360,112 2,371,527 DEPARTMENT 58 - CRA SUCCESSOR AGENCY TOTAL 2,660,523 2,603,955 2,610,11 2 2,602,51 0 98 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 59 – SCRC SUCCESSOR AGENCY
FTE:0

DEPARTMENT FUNCTION
The City of Ceres is a Successor Agency to two former Redevelopment Agencies. This fund is related to the former Stanislaus Ceres Redevelopment Commission. The purpose of this budget is to wind down previous bonds and activities that improved the urban landscape through redesign, redevelopment, and rehabilitation.

RECENT ACCOMPLISHMENTS
Fulfilled the City’s bond obligations in a timely manner, as part of the winddown process of the SCRC Successor Agency.

FUTURE GOALS
Continue to fulfill the City’s annual debt obligation, in order to wind down the agency. 99 ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 59 - SCRC SUCCESSOR AGENCY

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 44,718 112,532 54,479 39,629 0 OPERATIONS & MAINTENANCE 123,994 115,981 112,986 127,765 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 168,712 228,513 167,465 167,394 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 39,629 15,926 - 55,555 33.2% 469 - SCRC SUCCESSOR AGENCY - 111,839 - 111,839 66.8% GRAND TOTAL 39,629 127,765 - 167,394 100.0% 100 - GENERAL FUND

33.2%
469 - SCRC SUCCESSOR
AGENCY

66.8%
100

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 59 - SCRC SUCCESSOR AGENCY

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 31,919 74,421 8,475 26,157 012000 - UNEMPLOYMENT INSURANCE 8 2,749 - - 012100 - SOCIAL SECURITY (FICA) 2,475 5,500 6,100 1,815 012200 - EMPLOYEE GROUP INSURANCE 2,128 10,064 17,200 3,386 012300 - RETIREMENT PLAN CHARGES 8,189 16,422 21,400 7,059 012400 - WORKER'S COMPENSATION - 3,191 1,304 1,213 019900 - AUTOMOBILE ALLOWANCE - 185 - - PERSONNEL SERVICES TOTAL 44,718 112,532 54,479 39,629

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 021300 - EXPERT & CONSULTANT SERVICES 3,190 3,190 3,265 - 022200 - SUBSCRIPTIONS & MEMBERSHIPS - 1,809 - 8,924 022600 - TRAINING - - - 2,280 024800 - TELECOMMUNICATIONS - 840 - - 025800 - TRAVEL, LODGING & MEALS - - - 2,005 025900 - PROFESSIONAL DEVELOPMENT 106 - 750 94 027100 - ISF - IT ALLOCATION - - - 1,090 029400 - ISF - BLDG MAINT ALLOCATION - 13,558 - - 029900 - CONTRACT SERVICES 13,580 5,675 500 3,190 030100 - OFFICE SUPPLIES 3 16 - - 042000 - PUBLIC LIABILITY INSURANCE - 3,333 - 1,533 069160 - TRANSFER OUT 107,115 87,560 108,471 108,649 OPERATIONS & MAINTENANCE TOTAL 123,994 115,981 112,986 127,765

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26

CAPITAL OUTLAY TOTAL - - - - DEPARTMENT 59 - SCRC SUCCESSOR AGENCY TOTAL 168,712 228,513 167,465 167,394 101

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 60 – GENERAL CITY
FTE:0

DEPARTMENT FUNCTION
The General City Department accounts for expenditures that provide City-wide benefits. These are non-departmental expenditures that include general expenses of the City that are not attributable to a specific operational program.

Examples of such expenditures include annual City membership to the Stanislaus County Association of Governments StanCOG, Local Agency Formation Commission (LAFCO), and League of California Cities. 102

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 60 - GENERAL CITY

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 1,913,700 1,306,298 1,292,224 1,372,454 0 OPERATIONS & MAINTENANCE 2,688,426 3,022,035 3,801,162 3,396,661 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 4,602,125 4,328,333 5,093,386 4,769,115 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 691,055 - 691,055 14.5% 527 - WATER FUND - 486,270 - 486,270 10.2% 567 - SEWER SERVICE - 57,247 - 57,247 1.2% 677 - WORKERS COMPENSATION - RMA 1,372,454 - - 1,372,454 28.8% 682 - LIABILITY INSURANCE - RMA - 2,162,090 - 2,162,090 45.3% GRAND TOTAL 1,372,454 3,396,661 - 4,769,115 100.0% 100 - GENERAL FUND

14.5%
527 - WATER FUND

10.2%
567 - SEWER SERVICE

1.2%
677 - WORKERS

COMPENSATION - RMA

28.8%
682 - LIABILITY INSURANCE -
RMA

45.3%
103

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 60 - GENERAL CITY

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 633,000 - - - 012100 - SOCIAL SECURITY (FICA) 48,425 - - - 012400 - WORKER'S COMPENSATION 1,232,275 1,306,298 1,292,224 1,372,454 PERSONNEL SERVICES TOTAL 1,913,700 1,306,298 1,292,224 1,372,454

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020100 - ACCOUNTING & AUDITING SERVICES 120 - - - 020900 - LEGAL SERVICES 345,191 243,217 396,630 452,840 021200 - GOVERNMENTAL PURPOSES 226 - 11,000 26,500 022200 - SUBSCRIPTIONS & MEMBERSHIPS 44,557 47,299 54,087 62,724 024800 - TELECOMMUNICATIONS 322 535 22,100 550 026400 - PROMOTIONAL ACTIVITIES 10,000 - - - 028100 - R & M - MECHANICAL OFFICE EQUP - 708 942 - 029900 - CONTRACT SERVICES 10,000 2,451 12,583 - 030700 - DUPLICATING SUPPLIES - 569 6,315 - 039900 - MATERIALS AND SUPPLIES - - 5,840 - 042000 - PUBLIC LIABILITY INSURANCE 1,265,982 1,440,067 2,009,778 2,137,090 048500 - PROPERTY TAX 5,027 2,906 3,242 119 066200 - WESTPORT FIRE 48,744 49,240 - - 069160 - TRANSFER OUT 958,257 1,235,043 1,278,645 716,839 OPERATIONS & MAINTENANCE TOTAL 2,688,426 3,022,035 3,801,162 3,396,661 DEPARTMENT 60 - GENERAL CITY TOTAL 4,602,125 4,328,333 5,093,38 6 4,769,11 5 104

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 63 – ELECTED OFFICIALS
FTE:6

DEPARTMENT FUNCTION
The elected officials include the Mayor, Council members, and City Treasurer. The City Council is the governing body of the City . The Mayor is elected at large by the entire City for a four- year term. Council members are elected by districts, by the residents within their respective district, for four-year overlapping terms. The City Council serves as the legislative policy-making body. City Treasurer is an elected official who acts as the custodian of all public funds under the control of the City.

The City of Ceres is a full-service City providing police, emergency services, parks and recreation, street maintenance, water distribution, wastewater collection, and general government services. It has a City Council/City Manager form of local government. General Municipal elections are held on the first Tuesday of November in even-numbered years.

Mayor
(Elected)
Council
Member
District 1
(Elected)
Council
Member
District 2
(Elected)
Council
Member
District 3
(Elected)
Council
Member
District 4
(Elected)
City Treasurer
(Elected)
105

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 63 - ELECTED OFFICIALS

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 91,938 111,387 89,643 83,394 0 OPERATIONS & MAINTENANCE 69,746 69,722 52,814 114,185 0 CAPITAL OUTLAY 42,396 18,964 57,578 - 0 GRAND TOTAL 204,080 200,073 200,035 197,579 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 41,697 57,082 - 98,778 50.0% 527 - WATER FUND 20,848 28,552 - 49,400 25.0% 567 - SEWER SERVICE 20,848 28,552 - 49,400 25.0% GRAND TOTAL 83,394 114,185 - 197,579 100.0% 100 - GENERAL FUND

50.0%
527 - WATER FUND

25.0%
567 - SEWER SERVICE

25.0%
106

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 63 - ELECTED OFFICIALS

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 29,361 32,778 35,600 32,490 012000 - UNEMPLOYMENT INSURANCE 32 - - - 012100 - SOCIAL SECURITY (FICA) 2,019 1,952 2,100 2,372 012200 - EMPLOYEE GROUP INSURANCE 60,255 76,408 51,200 47,563 012400 - WORKER'S COMPENSATION 271 249 743 969 PERSONNEL SERVICES TOTAL 91,938 111,387 89,643 83,394

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 021200 - GOVERNMENTAL PURPOSES 4,890 1,484 4,650 9,650 022200 - SUBSCRIPTIONS & MEMBERSHIPS 1,244 1,076 1,192 1,601 022600 - TRAINING 5,990 5,100 794 2,000 023400 - ELECTRICITY AND GAS 8,473 6,841 6,718 6,959 023600 - WATER 906 958 964 955 024800 - TELECOMMUNICATIONS 4,675 4,118 3,538 4,620 025000 - POSTAGE 110 44 75 140 025800 - TRAVEL, LODGING & MEALS 7,842 3,337 4,160 3,300 025900 - PROFESSIONAL DEVELOPMENT 2,051 1,473 6,600 6,600 027100 - ISF - IT ALLOCATION 5,507 5,735 4,265 18,253 029400 - ISF - BLDG MAINT ALLOCATION 11,241 14,330 4,502 7,511 029900 - CONTRACT SERVICES 10,575 21,040 10,780 31,000 030100 - OFFICE SUPPLIES 897 637 347 900 030700 - DUPLICATING SUPPLIES 3,753 2,275 1,233 1,101 042000 - PUBLIC LIABILITY INSURANCE 1,594 1,274 2,997 19,596 OPERATIONS & MAINTENANCE TOTAL 69,746 69,722 52,814 114,185

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050600 - AUDIO/VIDEO EQUIPMENT - - 57,578 - 051500 - COMMUNICATION EQUIPMENT 42,396 18,964 - - CAPITAL OUTLAY TOTAL 42,396 18,964 57,578 - DEPARTMENT 63 - ELECTED OFFICIALS TOTAL 204,080 200,073 200,035 197,579 107

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 65 – CITY MANAGER
FTE: 1

DEPARTMENT FUNCTION
The City Manager is the administrative head of the municipal government. The City Manager sets goals and provides administrative direction for all City departments in accordance with the policies established by the City Council. The City Manager ensures the City's vision and mission are accomplished.

RECENT ACCOMPLISHMENTS
Successfully filled all executive leadership posit ions. There has been a concen trated focus on cleaning up blight through the City which has resulted in a robust Code Enforcement Division. The City Manager contracted with a grant writing consultant who has been successful at securing several grants for the City.

Thoroughly researched and successfully increased user and regulatory fees. It is expected that development impact fees will also be increased before the end of Fiscal Year 2024-2025. Staff also renegotiated the school resource officer contract with Ceres Unified School District which resulted in cost savings for the City.

FUTURE GOALS
The City Manager is currently overseeing a comprehensive study aimed at reassessing and potentially increasing development impact, and user regulatory fees. This strategic undertaking is anticipated to yield increased revenue streams for the City, contributing significantly to its financial stability and furthering efforts toward employee retention. In addition, the City Manager will be reviewing current contracts to determine if they meet the needs of the City.

Staff hope to conduct a study on fire service needs for the city. Continue to actively work on retention and recruitment of qualified police officers. A survey assessing the needs of Ceres residents is underway and anticipated to be completed in the first part of fiscal year 2025-2026.

City Manager
(CC Appointed)
108

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 65 - CITY MANAGER

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 359,584 204,015 264,173 271,780 0 OPERATIONS & MAINTENANCE 78,036 87,431 64,457 58,932 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 437,620 291,446 328,630 330,712 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 163,068 35,311 - 198,380 60.0% 527 - WATER FUND 54,356 11,810 - 66,166 20.0% 567 - SEWER SERVICE 54,356 11,810 - 66,166 20.0% GRAND TOTAL 271,780 58,932 - 330,712 100.0% 100 - GENERAL FUND

60.0%
527 - WATER FUND

20.0%
567 - SEWER SERVICE

20.0%
109

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 65 - CITY MANAGER

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 280,427 174,124 239,400 243,595 012000 - UNEMPLOYMENT INSURANCE 479 - - - 012100 - SOCIAL SECURITY (FICA) 17,787 13,608 12,500 14,708 012200 - EMPLOYEE GROUP INSURANCE 2,811 1,476 2,900 2,250 012300 - RETIREMENT PLAN CHARGES 40,870 3,189 - - 012400 - WORKER'S COMPENSATION 8,507 7,935 4,573 6,426 019900 - AUTOMOBILE ALLOWANCE 8,702 3,684 4,800 4,800 PERSONNEL SERVICES TOTAL 359,584 204,015 264,173 271,780

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 022200 - SUBSCRIPTIONS & MEMBERSHIPS - - 128 300 022600 - TRAINING 1,408 2,050 2,151 3,150 023400 - ELECTRICITY AND GAS 1,664 1,408 1,581 1,626 023600 - WATER 150 172 162 160 024800 - TELECOMMUNICATIONS 1,770 1,859 1,508 1,530 025800 - TRAVEL, LODGING & MEALS 2,635 3,420 5,670 4,450 025900 - PROFESSIONAL DEVELOPMENT 971 - 1,800 900 027100 - ISF - IT ALLOCATION 44,552 46,395 34,506 6,749 029400 - ISF - BLDG MAINT ALLOCATION 21,525 27,116 10,967 23,182 029900 - CONTRACT SERVICES - - 440 - 030100 - OFFICE SUPPLIES 475 273 500 500 030700 - DUPLICATING SUPPLIES 151 6 11 1,101 042000 - PUBLIC LIABILITY INSURANCE 2,735 4,732 5,033 15,284 OPERATIONS & MAINTENANCE TOTAL 78,036 87,431 64,457 58,932 DEPARTMENT 65 - CITY MANAGER TOTAL 437,620 291,446 328,630 330,712 110

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 66 – HUMAN RESOURCES
FTE:5

DEPARTMENT FUNCTION
The Human
Resources Department provides personnel management services to City departments, employees, and applicants. Services provided include employee and labor relations, recruitment and selection, classification and compensation analysis, benefits administration, policy development and implementation, negotiations of labor contracts, advises City departments on employee disciplinary actions and counseling matters, employee development, risk management services, including the liability, property and workers compensation programs, and payroll. The Human Resources Department ensures the recruitment and retention of a highly skilled workforce to provide critical services
to the public.

RECENT ACCOMPLISHMENTS
The Human Resources Department successfully negotiated agreements with all five bargaing groups, establishing a uniform one-year term. Additionaly, we completed the transition from the unsupported Eden platform to the Tyler Munis syst
em for payroll processing, significantly enhancing system reliability and ensuring long-term sustainability.

In alignment with state regulations, the Department of Transportation policy was updated, and training was provided to all affected supervisors to ensure compliance. To promote positive organizational culture, the Employee Recognition program was enhanced, supporting employee engagement and workplace morale. As part of our commitme
nt to workplace safety, first aid kits and automated external defibrillators (AEDs) were installed in all facilities, ensuring prompt response capabilities in the event of a medical emergency.

FUTURE GOALS
The Human Resources Department will meet and confer with all bargaining units as all five memorandums of understanding are set to expire on June 30, 2025. We continue to revise and update the Personnel Rules to ensure ongoing compliance with evolving state and federal regulations.

Director of
Human Resources
(CM Appointed)
Human Resources
Analyst
Human Resources
Technician
Payroll Technicians x2
111

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 66 - HUMAN RESOURCES

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 455,926 502,592 769,055 757,703 0 OPERATIONS & MAINTENANCE 161,832 211,898 276,412 439,813 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 617,758 714,491 1,045,467 1,197,516 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 378,851 221,121 - 599,973 50.1% 527 - WATER FUND 189,426 109,336 - 298,762 24.9% 567 - SEWER SERVICE 189,426 109,356 - 298,782 25.0% GRAND TOTAL 757,703 439,813 - 1,197,516 100.0% 100 - GENERAL FUND

50.1%
527 - WATER FUND

24.9%
567 - SEWER SERVICE

25.0%
112

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 66 - HUMAN RESOURCES

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 277,914 320,128 466,300 482,790 011100 - OVERTIME 1,717 - 4,500 3,974 011700 - TEMPORARY EMPLOYEE SALARIES 12,809 13,407 41,300 - 012100 - SOCIAL SECURITY (FICA) 23,250 25,087 35,200 34,643 012200 - EMPLOYEE GROUP INSURANCE 47,470 46,620 86,400 93,081 012300 - RETIREMENT PLAN CHARGES 89,800 94,445 132,900 140,084 012400 - WORKER'S COMPENSATION 2,965 2,905 2,455 3,130 PERSONNEL SERVICES TOTAL 455,926 502,592 769,055 757,703

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020500 - MEDICAL SERVICES 14,341 20,681 13,810 56,300 021300 - EXPERT & CONSULTANT SERVICES 6,128 2,886 54,063 80,000 021400 - PENALTIES & INTEREST - - 3,198 - 021700 - INVESTIGATIVE SERVICES 1,056 1,024 1,500 3,270 022200 - SUBSCRIPTIONS & MEMBERSHIPS 6,017 4,972 5,705 9,524 022600 - TRAINING 5,723 8,841 34,959 37,500 023000 - PRINTING AND BINDING 72 - - 200 023400 - ELECTRICITY AND GAS 1,490 1,129 2,617 2,608 023600 - WATER 176 172 162 160 024800 - TELECOMMUNICATIONS 2,092 1,884 1,945 2,610 025000 - POSTAGE 221 484 241 495 025800 - TRAVEL, LODGING & MEALS 8,762 10,693 9,245 10,000 025900 - PROFESSIONAL DEVELOPMENT 900 1,719 981 900 026000 - ADVERTISING 494 5,041 200 1,376 026200 - EMPLOYEE RECOGNITION 5,570 7,556 8,400 12,500 026300 - EMPLOYEE SAFETY PROGRAM 12,600 12,600 9,750 15,631 027100 - ISF - IT ALLOCATION 38,574 42,006 31,242 58,806 029400 - I
SF - BLDG MAINT ALLOCATION 21,525 27,116 10,967 23,182 029900 - CONTRACT SERVICES 19,688 46,035 55,934 64,498 030100 - OFFICE SUPPLIES 2,384 3,810 2,774 6,000 030700 - DUPLICATING SUPPLIES 1,471 1,481 935 1,292 031800 - WEARING AND SAFETY APPAREL 59 - - - 039900 - MATERIALS AND SUPPLIES 5,312 3,608 16,368 12,530 042000 - PUBLIC LIABILITY INSURANCE 7,176 8,159 11,416 40,431 OPERATIONS & MAINTENANCE TOTAL 161,832 211,898 276,412 439,813 DEPARTMENT 66 - HUMAN RESOURCES TOTAL 617,758 714,491 1,045,46 7 1,197,51 6 113

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 67 – CITY CLERK
FTE: 2

DEPARTMENT FUNCTION
Appointed by the City Manager, the City Clerk is the local Elections Official who administers democratic processes such as elections, access to City records, and all legislative actions ensuring transparency to the public. The City Clerk is a compliance officer for federal, state, and local statutes including the Election Code, Political Reform Act, Brown Act, and Public Records. The City Clerk also serves as the City's Filing Officer for campaign statements and economic interest statements as required by the Fair Political Practices Commission (FPPC).

RECENT ACCOMPLISHMENTS
Completed a General Municipal election in November 2024 where new and existing council members were onboarded. Staff within the Clerk’s Office completed a large records management project.

F

UTURE GOALS
Staff hopes to seek out ways to modernize various functions of the Clerk’s Office. Some ideas are to upgrade to a digital display for all Brown Act compliant meetings. In addition, staff hopes to implement NetFile, which will allow for electronic submission of all Statements of Economic Interest Forms (Form 700) and compaign statements required by the Fair Political Practices Commission for electeds and candidates City Clerk
(CM Appointed)
Deputy
City Clerk
114

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 67 - CITY CLERK

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 279,570 287,033 352,270 375,155 0 OPERATIONS & MAINTENANCE 40,599 23,734 173,417 124,428 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 320,169 310,767 525,687 499,583 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 225,089 86,609 - 311,698 62.4% 527 - WATER FUND 75,033 18,910 - 93,943 18.8% 567 - SEWER SERVICE 75,033 18,910 - 93,943 18.8% GRAND TOTAL 375,155 124,428 - 499,583 100.0% 100 - GENERAL FUND

62.4%
527 - WATER FUND

18.8%
567 - SEWER SERVICE

18.8%
115

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 67 - CITY CLERK

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 170,713 178,198 222,000 232,591 012100 - SOCIAL SECURITY (FICA) 13,440 13,297 16,500 16,952 012200 - EMPLOYEE GROUP INSURANCE 40,023 39,842 42,900 46,376 012300 - RETIREMENT PLAN CHARGES 53,434 54,180 69,800 73,206 012400 - WORKER'S COMPENSATION 1,961 1,516 1,070 6,030 PERSONNEL SERVICES TOTAL 279,570 287,033 352,270 375,155

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 021900 - ELECTION SERVICES & MATERIALS 21,324 535 87,893 30,000 022200 - SUBSCRIPTIONS & MEMBERSHIPS 1,832 3,548 7,898 7,957 022600 - TRAINING 3,304 1,821 4,868 5,702 023400 - ELECTRICITY AND GAS 586 286 2,141 2,110 024800 - TELECOMMUNICATIONS 1,236 1,551 2,200 2,330 025000 - POSTAGE 13 - 7 300 025800 - TRAVEL, LODGING & MEALS 2,690 5,790 4,141 9,851 025900 - PROFESSIONAL DEVELOPMENT 1,227 - 1,500 750 026000 - ADVERTISING 477 840 2,400 2,400 027100 - ISF - IT ALLOCATION 4,130 3,226 2,399 35,548 029900 - CONTRACT SERVICES 53 53 47,936 9,000 030100 - OFFICE SUPPLIES 416 433 4,941 1,000 030700 - DUPLICATING SUPPLIES - - 452 - 042000 - PUBLIC LIABILITY INSURANCE 3,311 5,652 4,640 17,480 OPERATIONS & MAINTENANCE TOTAL 40,599 23,734 173,417 124,428 DEPARTMENT 67 - CITY CLERK TOTAL 320,169 310,767 525,687 499,583 116

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 70 – BUILDING
FTE: 1

DEPARTMENT FUNCTION
The Building Division provides assistance to local businesses, residents and developers through administration of building inspections and plan review. Through a partnership with Stanislaus County, the Depar tment processes building permits and collects permit fees while being reponsible for conducting build inspections.

RECENT ACCOMPLISHMENTS
The Department continues to implement the online permitting software in an attempt to streamline the building permit application. Staff also updated the Building counter to be more accessible to the public.

FUTURE GOALS
Transitioning to a fully digital system for permit processing and records retention is a significant step forward for the Department. It promises greater efficiency, accessibility, and sustainability in managing building permits and related records.

Building
Permit Technician
117

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 70 - BUILDING

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 79,653 89,437 93,595 96,459 0 OPERATIONS & MAINTENANCE 382,830 273,520 168,528 278,421 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 462,483 362,956 262,123 374,879 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 96,459 278,421 - 374,879 100.0% GRAND TOTAL 96,459 278,421 - 374,879 100.0% 100 - GENERAL FUND
100.0%
118

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 70 - BUILDING

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 43,015 52,444 56,000 57,828 011100 - OVERTIME 758 - - - 012100 - SOCIAL SECURITY (FICA) 3,490 3,905 4,100 4,337 012200 - EMPLOYEE GROUP INSURANCE 20,040 19,287 18,400 19,200 012300 - RETIREMENT PLAN CHARGES 11,835 13,294 14,800 14,707 012400 - WORKER'S COMPENSATION 516 506 295 387 PERSONNEL SERVICES TOTAL 79,653 89,437 93,595 96,459

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 022600 - TRAINING 920 - - 200 023400 - ELECTRICITY AND GAS 1,581 1,234 1,411 1,413 023600 - WATER 255 270 253 249 024800 - TELECOMMUNICATIONS 951 983 1,800 2,040 025000 - POSTAGE 1 2 - 10 025800 - TRAVEL, LODGING & MEALS 71 - - 250 027100 - ISF - IT ALLOCATION 1,907 2,019 1,502 5,357 029400 - ISF - BLDG MAINT ALLOCATION 6,077 5,978 5,272 9,752 029900 - CONTRACT SERVICES 364,855 255,911 150,600 250,915 030100 - OFFICE SUPPLIES 685 750 400 787 030700 - DUPLICATING SUPPLIES 885 554 1,344 1,321 042000 - PUBLIC LIABILITY INSURANCE 4,643 5,820 5,947 6,126 OPERATIONS & MAINTENANCE TOTAL 382,830 273,520 168,528 278,421 DEPARTMENT 70 - BUILDING TOTAL 462,483 362,956 262,123 374,879 119

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 73 – FINANCE
FTE:11

DEPARTMENT FUNCTION
The Finance Department is responsible for the prudent stewardship and management of the City's financial resources. Its core functions encompass both the daily administration of fiscal operations and long term financial planning to ensure the City’s financial stability and sustainability. Key responsibilities include overseeing general accounting activities, managing accounts payables, preparing the annual budget and financial statements, and ensuring compliance with state and federal reporting requirements. The department also handles grant reporting and delivers a range of customer service functions, including the administration of utility billing services.

RECENT ACCOMPLISHMENTS
The Finance Department’s Utility Billing Division successfully returned to full operational capacity following the launch of a new utility billing system. This system upgrade significantly enhanced billing accuracy, customer communication, and overall service efficiency. Key accomplishments from the division include:
• Timely distribution of utility bills with clear due dates and an updated bill format, including enhanced messaging on the back of the bill for improved customer communication • Processed 655 business license applications and renewals • Completed 49,510 cashiering transactions over the calendar year • Generated 156,995 utility bills
• Issued 2,360 pink notices for delinquent accounts
• Delivered 958 door hangers as part of the delinquency notification process • Executed 303 service shut-offs for non-payment
Director of Finance
(CM Appointed)
Revenue & Customer
Service Supervisor
Account
Clerks I/II x3
Senior
Account Clerk
Deputy
Finance Director
Accountant x2
Senior
Account Clerk
Secretary
120

ATTACHMENT A
The Accoun
ting Division also continued to play an essential role in supporting City operations by maintaining accurate financial records and ensuring sound fiscal oversight. Key achievements include:
• Issued 3,195 accounts payable checks
• Processed 39 purchase orders
• Reviewed and approved 2,674 purchase card transactions • Processed 5,426 vendor invoices for payment
• Generated 43 general bills to recover costs for services provided by various City departments • Entered and processed 412 journal entries into the general ledger, ensuring timely and accurate financial reporting
• Implemented monthly financial reporting to support fiscal transparency and performance tracking These acco
mplishments reflect the Finance Department’s ongoing commitment to operational excellence, financial accountability, and responsive customer service.

FUTURE GOALS
The Finance Department is committed to advancing its operations through strategic initiatives that promote efficiency, regulatory compliance, and superior service delivery. As part of its ongoing efforts toward continuous improvement, the department has ou tlined several priority goals for the upcoming period. A top priority is the full implementation of the Project Accounting module, which will significantly enhance the department's ability to track, manage, and report on capital improvement projects. This system will provide greater transparency, more accurate budgeting, and improved oversight of project expenditures, ultimately supporting better decision-making and fiscal accountability. In an effort to improve customer service and streamline internal operations, the department plans to transition to a new business license provider. This change is expected to optimize the processing of business licenses, reduce turnaround times, and provide more responsive and accessible support to taxpayers. The goal is to make the business licensing experience more efficient and user friendly for the community. The department plans to review and update its existing accounting and finance policies. Many of these policies have become outdated and require realignment with current regulatory standards, industry best practices, and the evolving operational needs of the organization. This initiative will ensure that internal procedures remain robust, compliant, and conducive to a well governed financial environment. These initiat ives underscore the Finance Department’s dedication to innovation, accountability, and continuous service enhancement. By focusing on these key areas, the department aims to strengthen its financial infrastructure and better serve both internal stakeholders and the community.

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 73 – FINANCE
121

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 73 - FINANCE

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 1,417,252 1,326,703 1,163,509 1,220,007 0 OPERATIONS & MAINTENANCE 834,094 723,836 897,209 1,058,103 0 CAPITAL OUTLAY 195 244 - - 0 GRAND TOTAL 2,251,541 2,050,783 2,060,718 2,278,110 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 315,242 380,577 - 695,820 30.5% 269 - COMMUNITY FACILITIES DISTRICT #2 5,000 - - 5,000 0.2% 270 - COMMUNITY FACILITIES DISTRICT #1 5,000 - - 5,000 0.2% 527 - WATER FUND 447,382 338,763 - 786,145 34.5% 567 - SEWER SERVICE 447,382 338,763 - 786,145 34.5% GRAND TOTAL 1,220,007 1,058,103 - 2,278,110 100.0% 100 - GENERAL FUND

30.5%
269 - COMMUNITY FACILITIES
DISTRICT #2

0.2%
270 - COMMUNITY FACILITIES
DISTRICT #1

0.2%
527 - WATER FUND

34.5%
567 - SEWER SERVICE

34.5%
122

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 73 - FINANCE

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 840,419 813,060 733,914 754,120 011100 - OVERTIME 7,648 5,901 1,800 7,014 011700 - TEMPORARY EMPLOYEE SALARIES - 2,737 1,201 - 012000 - UNEMPLOYMENT INSURANCE - 20,969 26,218 - 012100 - SOCIAL SECURITY (FICA) 66,107 59,280 53,500 56,431 012200 - EMPLOYEE GROUP INSURANCE 246,891 220,853 145,900 185,909 012300 - RETIREMENT PLAN CHARGES 247,465 194,242 194,100 200,708 012400 - WORKER'S COMPENSATION 8,722 8,284 4,476 13,424 019900 - AUTOMOBILE ALLOWANCE - 1,378 2,400 2,400 PERSONNEL SERVICES TOTAL 1,417,252 1,326,703 1,163,509 1,220,007

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020100 - ACCOUNTING & AUDITING SERVICES 307,374 257,582 511,600 448,147 021500 - MISCELLANEOUS 16 242 213 - 022200 - SUBSCRIPTIONS & MEMBERSHIPS 100,585 901 455 1,215 022600 - TRAINING 4,378 1,539 4,784 11,295 023000 - PRINTING AND BINDING 13,795 16,813 12,856 21,830 023400 - ELECTRICITY AND GAS 4,820 3,617 4,442 4,509 023600 - WATER 754 797 749 737 024800 - TELECOMMUNICATIONS 2,656 2,031 1,937 2,720 025000 - POSTAGE 71,383 61,088 58,417 85,230 025800 - TRAVEL, LODGING & MEALS 5,339 1,621 9,820 18,525 025900 - PROFESSIONAL DEVELOPMENT 2,391 529 2,771 1,650 026000 - ADVERTISING - - - 726 026800 - ISF - FLEET ALLOCATION 3,153 3,552 1,554 2,087 027100 - ISF - IT ALLOCATION 65,813 70,424 52,377 114,136 029400 - ISF - BLDG MAINT ALLOCATION 43,050 54,234 21,934 46,363 029900 - CONTRACT SERVICES 180,617 212,741 174,298 211,053 030100 - OFFICE SUPPLIES 7,823 8,264 5,505 10,800 030700 - DU
PLICATING SUPPLIES 1,515 691 1,893 5,516 039900 - MATERIALS AND SUPPLIES - - 662 - 042000 - PUBLIC LIABILITY INSURANCE 18,630 26,927 30,732 71,563 069160 - TRANSFER OUT - 242 211 - OPERATIONS & MAINTENANCE TOTAL 834,094 723,836 897,209 1,058,103

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 050300 - FURNITURE AND FURNISHINGS 195 244 - - CAPITAL OUTLAY TOTAL 195 244 - - DEPARTMENT 73 - FINANCE TOTAL 2,251,541 2,050,783 2,060,71 8 2,278,11 0 123

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 75 – PLANNING
FTE:3

DEPARTMENT FUNCTION
The Planning Division assists local businesses, residents and developers through the administration of Zoning Ordinance and General Plan. The Division strives to enhance the prosperity, efficiency, and health of Ceres' residential neighborhoods, commercial districts, industrial sectors, and recreational resources by following the City's vision set forth in General Plan.

RECENT ACCOMPLISHMENTS
The Division started digitizing the entitlement process to ensure faster inter -department review and quicker responses times to applicants.

FUTURE GOALS
It is the goal of the Department to digitize the voluminous physical archives taking up office space. This digitization project will make it easier for staff and the public to access information.

Director of
Community Development
(CM Appointed)
Administrative Secretary
Senior Planner
124

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 75 - PLANNING

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 PERSONNEL SERVICES 553,480 546,850 425,864 233,908 0 OPERATIONS & MAINTENANCE 225,300 361,182 391,193 154,030 0 CAPITAL OUTLAY - - - - 0 GRAND TOTAL 778,781 908,033 817,056 387,938 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 233,908 150,030 - 383,938 99.0% 270 - COMMUNITY FACILITIES DISTRICT #1 - 4,000 - 4,000 1.0% GRAND TOTAL 233,908 154,030 - 387,938 100.0% 100 - GENERAL FUND

99.0%
270 - COMMUNITY FACILITIES
DISTRICT #1

1.0%
125

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 75 - PLANNING

UNAUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 011000 - SALARIES AND WAGES 355,603 374,410 266,000 127,093 011100 - OVERTIME 1,333 943 146 1,769 012000 - UNEMPLOYMENT INSURANCE 10 - 6,750 - 012100 - SOCIAL SECURITY (FICA) 27,411 27,198 19,900 12,055 012200 - EMPLOYEE GROUP INSURANCE 65,376 67,963 58,800 46,200 012300 - RETIREMENT PLAN CHARGES 92,140 72,697 69,000 45,768 012400 - WORKER'S COMPENSATION 6,548 2,830 1,668 1,022 012900 - COMPENSATED ABSENCES 4,742 - - - 019900 - AUTOMOBILE ALLOWANCE 318 810 3,600 - PERSONNEL SERVICES TOTAL 553,480 546,850 425,864 233,908

UNAUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 020200 - PERSONNEL CONTRACTS & SERVICES 4,800 4,800 4,800 4,800 022200 - SUBSCRIPTIONS & MEMBERSHIPS 6,909 528 9,060 800 022600 - TRAINING 831 - 3,700 4,075 023400 - ELECTRICITY AND GAS 4,713 4,098 5,052 5,101 023600 - WATER 544 576 547 531 024800 - TELECOMMUNICATIONS 3,000 1,936 2,400 2,660 025000 - POSTAGE 996 950 1,522 1,250 025800 - TRAVEL, LODGING & MEALS 3 - 5,215 3,285 025900 - PROFESSIONAL DEVELOPMENT - - 1,800 - 026000 - ADVERTISING 3,332 2,709 4,395 5,385 026800 - ISF - FLEET ALLOCATION 15,663 12,047 7,653 730 027100 - ISF - IT ALLOCATION 32,292 34,191 25,429 23,172 029400 - ISF - BLDG MAINT ALLOCATION 22,916 11,955 10,350 19,504 029900 - CONTRACT SERVICES 115,174 274,158 261,316 64,915 030100 - OFFICE SUPPLIES 1,749 1,890 2,210 2,210 030700 - DUPLICATING SUPPLIES 1,812 1,899 1,709 1,321 042000 - PUBLIC LIABILITY INSURANCE 10,567 9,446 44,034 14,291

OPERATI
ONS & MAINTENANCE TOTAL 225,300 361,182 391,193 154,030 DEPARTMENT 75 - PLANNING TOTAL 778,781 908,033 817,056 387,938 126

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 95 – CAPITAL IMPROVEMENT PROGRAM & DEBT SERVICE FTE:0

DEPARTMENT FUNCTION
The Capital Improvement Program (CIP) and Debt Service department ensure conformance with current engineering and construction standards, budgeting, consultant management, collaboration with other agencies, public awareness and participation, and construction inspection. Additional , functions of CIP and Debt Service include CIP administration, design management, project management, and project certification. The CIP includes water-related utility systems, wastewater, and storm drain system rehabilitation, upsizing, and replacing infrastructure. We also support and manage public right-of-way (streets, water, sewer, lift stations, traffic signals, and roundabouts) projects, traffic calming, school crossings, and more.

K

EY RESPONSIBILITIES
• Administer and manage the city’s capital improvement program (cip). • Oversee project design, consultant coordination, and construction inspection. • Manage budgeting and financial planning for capital projects and related debt service. • Collaborate with regional, state, and federal agencies on joint infrastructure projects. • Conduct public outreach and promote community awareness of major infrastructure initiatives. • Ensure projects align with the city’s general plan, master plans, and engineering standards. • Deliver infrastructure improvements for water, sewer, storm drainage, streets, traffic systems, parks, and public facilities.

RECENT ACCOMPLISHMENTS
Over the past year, the CIP and Debt Service Division successfully delivered several high -impact capital projects, including:
• Completion of Ochoa Park and the Fire Training Tower
• Renovation of the Whitmore Gazebo
• Morgan Road Storm Drain Improvements
• Phase 1 of the Hatch Road Water Transmission Main
• Richland Sewer Replacement Project
The department also provided engineering design oversight for the Service/Mitchell Interchange Project and is currently managing the design review and environmental compliance process under the National Environmental Policy Act (NEPA) for this significant regional transportation improvement.

FUTURE GOALS
In the coming year, the CIP and Debt Service Division will continue prioritizing infrastructure investment and asset preservation to support sustainable community growth. Key goals include:
• Advancing major transportation, water, and sewer projects while ensuring third-party design schedules and milestones are met.
127

ATTACHMENT A
• Maintaining infrast
ructure in accordance with the City’s General Plan and Master Plans for water, sewer, storm drainage, parks, and public facilities.
• Enhancing project management processes to improve schedule adherence, fiscal oversight, and public communication.
• Strengthening partnerships with other government agencies to secure funding and coordinate large-scale infrastructure projects.
• Continuing public outreach efforts to keep residents informed and involved in the city’s infrastructure initiatives.

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 95 – CAPITAL IMPROVEMENT PROGRAM & DEBT SERVICE 128

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 95 - CIP & DEBT SERVICE

UNAUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 CAPITAL OUTLAY 2,022,492 2,087,832 - - 0 CAPITAL IMPROVEMENT PROJECTS 31,757,563 20,771,444 11,898,293 19,504,000 0 DEBT SERVICE 3,005,184 2,835,384 2,281,557 2,710,138 0 -
GRAND TOTAL 36,785,239 25,694,660 14,179,850 22,214,138 0 0 0 0 0

FUND BREAKDOWN CAPITAL CAPITAL IMP- CAPITAL OUTLAY
FUND DESCRIPTION OUTLAY MAINTENANCE & DEBT SERVICE TOTAL % 271 - MEASURE L - 2,165,000 - 2,165,000 9.7% 277 - ROAD MAINT & REHAB ACCOUNT - 4,564,000 - 4,564,000 20.5% 291 - CDBG FEDERAL GRANT - 175,000 - 175,000 0.8% 346 - SCRC BOND DEBT SERVICE - - 108,471 108,471 0.5% 347 - CRA BOND DEBT SERVICE - - 2,343,075 2,343,075 10.5% 527 - WATER FUND - 3,500,000 94,601 3,594,601 16.2% 540 - WATER SUPPLY & EXTENSION - 1,250,000 - 1,250,000 5.6% 567 - SEWER SERVICE - 7,850,000 163,991 8,013,991 36.1% GRAND TOTAL - 19,504,000 2,710,138 22,214,138 100. 0% 271 - MEASURE L

9.7%
277 - ROAD MAINT & REHAB

ACCOUNT

20.5%
291 - CDBG FEDERAL GRANT

0.8%
346 - SCRC BOND DEBT

SERVICE

0.5%
347 - CRA BOND DEBT SERVICE

10.5%
527 - WATER FUND

16.2%
540 - WATER SUPPLY &

EXTENSION

5.6%
567 - SEWER SERVICE

36.1%
129

ATTACHMENT A

CITY OF CERES
FY 2025-26 PROPOSED BUDGET
DEPARTMENT 95 - CIP & DEBT SERVICE

UNAUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 059000 - DEPRECIATION EXPENSE 2,022,492 2,087,832 - - CAPITAL OUTLAY TOTAL 2,022,492 2,087,832 - -

UNAUDITED UNAUDITED

DEBT SERVICE ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 043500 - COST OF ISSUANCE 439,391 273,110 258,592 258,592 599400 - ERCDC LED STREET LIGHT LOAN 118,979 118,979 154 - 742600 - 2000 TAX ALLOCATION BOND 107,115 108,120 90,399 108,471 743000 - 2006 TAX ALLOCATION BOND CRA 1,756,600 1,754,200 1,451,300 1,719,248 743300 - CRA 2015 TAX ALLOC BOND 583,100 580,975 481,113 623,827 DEBT SERVICE TOTAL 3,005,184 2,835,384 2,281,557 2,710,138

UNAUDITED UNAUDITED

CAPITAL IMPROVEMENT PROJECTS ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 22-23 FY 23-24 FY 24-25 FY 25-26 132300 - STORM DRAIN MASTER PLAN 6,028 43,213 38,555 - 132600 - RIVER BLUFF TANK DESIGN/ENVIRO 32,283 38,766 662 - 150500 - GENERAL PLAN UPDATE & EIR 4,015 5,143 - - 151500 - SERVICE/MITCHELL IMPROVEMENTS 711,155 609,061 34,068 - 160200 - LOWER RIVERBLUFF-PH I 3,086 11,701 6,459 - 160600 - ITS SIGNAL SYNCH-PH III 101,206 - - - 160900 - ITS SIGNAL SYNCH-PH IV 151,068 - - - 161200 - SRVC/MITCHELL STREET PROJ 129,805 - - - 161800 - UPGRADE STORM LIFT STATION 26,529 - - - 170400 - EASTGATE PARK DESIGN - - 4,537 - 174900 - ACE STATION IMPROVEMENTS 144 - - - 176400 - TRAFFIC SIGNAL TIMING OPTIMAZA 13,442 - - - 200100 - PH1 FS/3 TRAINING FACILITY SIT 10,390 2,211 6,757 - 200400 - CDBG PROJECT - 37,678 - - 200600 - ATP SRTS MORGAN CORRIDOR (PE) 8,010 - - - 200900 - SWR & STRM DRAIN L/S UPGRADES 72,427 - - - 201300 - IRRIGATION SYSTEM IMP/WTR CONS 345 - - - 800500 - C
APITAL PROJECTS 30,487,631 20,023,672 11,807,256 19,504,000 CAPITAL IMPROVEMENT PROJECT TOTAL 31,757,563 20,771,444 11,898,293 19,504,000 DEPARTMENT 95 - CIP & DEBT SERVICE TOTAL 36,785,239 25,694,660 14,179, 850 22,214, 138 130

ATTACHMENT A
PROPERTY TAX – Property Tax is imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (movable property) located within the City. Property is appraised at the 1975–76 base year value and is adjusted each year after 1975 by a 2% inflation factor.

When property changes ownership, it is reassessed at current market value. Proposition 13 limited the property tax to 1% of assessed valuation. The County collects the tax and remits to the City when the tax is due. The City is on the Teeter Plan and receives three payments from the County each year, based on the property tax roll, not collections. The State has been shifting property tax to the schools since the 1992–93 fiscal year.

SALES AND USE TAX – Sales and use tax is imposed on retailers for the privilege of selling at retail, within the City limits. The tax is based on the sales price of any taxable transaction of tangible personal property.

Leases are considered a continuing sale or use and are subject to taxation. The State Board of Equalization collects sales tax for cities and counties. Under an agreement with the County of Stanislaus, Ceres receives

0.95% of its local 1% share, and the County gets the remaining 0.05%.

UTILITY USERS TAX – Utility Users Tax is imposed on the consumer of natural gas, cable television, electric, and telephone services. The municipal excise tax is collected by the utility as part of the regular utility billing procedure and remitted to the City. The rate went down from 5% of the utility bill to 3% August 1, 1998.

TRANSIENT OCCUPANCY TAX – Transient Occupancy Tax is imposed on the occupancy of a room or rooms in a hotel, motel or other lodging facility. The rate is 10% and the motel owner collects and remits the tax to the City. The City currently has two motels, Howard Johnson Express Inn and Microtel Inn, and one extended stay hotel, WoodSpring Suites.

TRANSFER TAX – Transfer tax is imposed on the transfer of real property. The City and County each receive $0.27½ per $500 value exclusive of any lien or remaining encumbrance on the property. The County remits the tax to the City.

MOTOR VEHICLE IN -LIEU (VLF) – A special license fee is imposed annually by the State in lieu of local property taxes. The City receives an allocation from the State based on population.

FRANCHISES – Franchise Fees are imposed on natural gas (5%), solid waste collection (10.5%), and cable television (5%) companies for the privilege of using City rights –of–way for profit. The fees are collected by the companies and remitted to the City.

131

ATTACHMENT A
BUSINESS LICENSE TAX – Business license tax is a type of excise tax imposed on businesses for the privilege of conducting business within the City. The tax is based on gross receipts or a flat rate depending on the type of business. Licenses are issued annually and taxes are paid quarterly.

PERMIT FEES – The City engages in certain regulatory activities in the interest of the overall community.

The City charges user permit fees as a means of recovering the cost of benefit services for specific users.

Examples of permit fees are building, plumbing, electrical, encroachment, fireworks booths , and transportation.

INTEREST – Funds not needed for immediate use are invested in Local Agency Investment Fund (LAIF), Treasury Notes, Agency Notes or Corporate Notes. The City uses a pooled cash investment strategy.

Interest earnings on pooled cash are allocated back to the contributing funds. The allocation is based on the respective cash balances at the end of the month.

HIGHWAY USERS TAX – The State allocates a portion of gasoline tax revenues to cities under four distinct funding categories. Revenue from this code section is apportioned as follows: section 2105 per gallon tax, section 2106 vehicle registration assessed valuation, section 2107 population. Expenditures from these three funding categories are restricted by the State for street purposes only. Section 2107.5 is apportioned based on population and expenditures are further restricted to engineering cost and admi nistrative expense.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) – Funds are allocated by the Federal government to eligible local agencies for housing and community development purposes. Within general program guidelines to assure that federal program goals are being met, cities determine their own projects and priorities.

FEDERAL FUNDS – The Federal government passes through these funds to the City for transit and street related purposes. Revenue is requested for budgeted projects. Projects include medians, street overlay, curb gutter, and sidewalks.

STANCOG - LOCAL TRANSPORTATION / DIAL -A-RIDE / NON -MOTORIZED – These funds are local transportation funds restricted to transit, street, pedestrian and bike purposes. Revenue is requested by project.

WATER SERVICE – The City provides water to the citizens. The rate is based on the cost to provide the water.

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SEWER SERVICE – The City provides sewer service to the citizens. The rate is based on the cost to provide the service.

GARBAGE SERVICE – The City provides garbage collection service to the citizens. The rate is based on the cost to provide the service.

DEVELOPMENT AGREEMENT PUBLIC BENEFIT FEES – A Development Agreement is any contractual agreement between the City and the owner of real property within the City and are entered in to in order to encourage and support business activities. The City charges public benefit fees as a means of recovering the cost of benefit services for specific users.

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ALLOCATED COSTS – The City of Ceres allocates the cost of electricity, gas, water, telecommunications, postage, building maintenance, IT, fleet, and duplicating supplies based on an analysis of square footage, usage, headcount, and/or equipment.

APPROPRIATION – A specific amount of money authorized by the City Council for the expenditure of a designated amount of public funds for a specific purpose.

ASSESSMENT DISTRICT – Per Government Code, an area of the City in which the residents pay an annual assessment for a service that specifically benefits them. The City of Ceres has three assessment districts, Westpointe, Landscape & Lighting, and Community Facilities District.

AUDIT – Prepared by an independent certified accountant (CPA), the primary objective of an audit is to determine if the City’s Financial Statements present fairly the City’s financial position and results of operations in conformity with generally accepted accounting principles.

BALANCED BUDGET – A budget in which planned expenditures do not exceed planned funds available.

BOND – A written promise to pay a specified sum of money (called principal or face value) at a specified future date (called the maturity date) along with periodic interest paid at a specified percentage of the principal (interest rate). Bonds are typically used for long –term debt to pay for specific capital expenditures.

BUDGET – An annual financial plan that identifies revenues, types and levels of services to be provided, and the amount of funds that can be spent. The Ceres Operating Budget encompasses one fiscal year, as does the Capital Improvement Program.

CAPITAL IMPROVEMENT PROGRAM – A plan for capital expenditures to be incurred each year over a fixed period of years to meet the need for buildings and improvements, with an individual value of $100,000 or more. It sets forth each project or other contemplated expenditure in which the City is to have a part and specifies the resources estimated to be available to finance the projected expenditures.

CAPITAL OUTLAY (Fixed Assets) –Buildings, equipment and improvements with a useful life of more than one year, such as computer equipment, and office furniture, and with a cost greater than $5,000, which are part of the operating budget.

CONTINGENCY – A budgeted reserve set aside for unanticipated expenditures, typically associated with capital projects. Council authorization is required to transfer the necessary amount to the appropriate expenditure account.

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DEPARTMENT – The highest organizational unit that is responsible for managing divisions within a functional area.

DEPARTMENTAL OBJECTIVES – A description of the department’s activities and function.

DIVISION – An organizational unit that provides a specific service within a department.

ENTERPRISE FUND – A type of fund established to account for the total costs of governmental facilities and services that are operated in a manner similar to private enterprise. These programs are entirely or predominately self-supporting. The City has two Enterprise Funds, water and sewer.

FISCAL YEAR – The beginning and ending period for recording financial transactions. The City has specified July 1 through June 30 as its fiscal year.

FUND – An accounting entity that records all financial transactions for specific activities or government functions. The four generic fund types used by the City are: General, Special Revenue, Enterprise, and Internal Service.

FUND BALANCE – The excess of the assets of an expendable fund over its liabilities and reserves, similar to equity. This is not necessarily the cash balance.

GENERAL FUND – The primary fund of the City, used to account for all revenues and expenditures traditionally associated with city government and not legally restricted as to use. The biggest expenditure of the General Fund is the Public Safety Department.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) – Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements for an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines for general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations.

GRANT FUNDS – Money received from another government such as the State or Federal Government restricted to a specific purpose.

INFRASTRUCTURE – A substructure or underlying foundation on which the continuance or growth of the community depends, such as streets, roads, transportation systems, etc.

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INTERNAL SERVICE FUND – The City uses Internal Services Funds to account for services provided by one department to other departments on a cost reimbursement basis. Costs are allocated for Liability Insurance, Workers Compensation Insurance, Information Technology, Building Maintenance, Vehicle Maintenance and Replacement back to the departments based on usage, square footage, personnel costs, or actual cost.

INVESTMENT POLICY – Government code requires the Treasurer to submit an investment policy to the Council. The policy provides guidelines for the prudent investment of the City’s temporary idle cash.

MODIFIED ACCRUAL – Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). Expenditures are recorded when the related fund liability is incurred. The City uses a modified accrual basis of accounting.

OPERATING BUDGET – The portion of the budget that pertains to daily operations providing basic governmental services.

PROPOSITION 4 - GANN INITIATIVE LIMIT – The City is required, under Article XIII.B of the State Constitution to limit appropriation from the proceeds of taxes. The annual appropriation limit is based on data received from the State, including various growth measures such as population, CPI, and nonresidential construction changes.

RESERVE – An account used to indicate a portion of fund balance that is legally restricted for a specific purpose and is, therefore, not available for general appropriation.

STRUCTURAL DEFICIT – Refers to ongoing operating revenues that are lower than ongoing operating expenses. This imbalance is not the result of one -time events like a recession, emergency spending or capital projects, but rather a long term, underlying budgetary shortfall. 136

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