Ceres City Council
June 8, 2026

10.17.010 Speed limits
The speed limit established in this section shall not be revised except upon the basis of an engineering and traffic survey and adopted by the City Council. The speed limits listed herein were adopted pursuant to Ordinance No. 2019-10512026-XXXX.

Upon the basis of an engineering and traffic survey, theThe prima facie speed limits on the following City streets are established as follows:

1. Aristocrat Dr, Morgan Rd to Malik Dr—speed limit is 25 mph.

2. Blaker Rd, Whitmore Ave to Service Rd—speed limit is 30 mph.

3. Boothe Rd, Hatch Rd to Whitmore Ave—speed limit is 35 mph.

4. Central Ave, Whitmore Pl to El Camino—speed limit is 25 mph.

5. Central Ave, Whitmore Ave to Calcagno—speed limit is 35 mph.

6. Central Ave, Calcagno to Hatch Rd—speed limit is 35 mph.

7. Central Ave, Hatch Rd to River Rd—speed limit is 35 mph.

8. Central Ave, Railroad Ave to Pine St—speed limit is 35 mph.

9. Central Ave, Pine St to Service Rd—speed limit is 35 mph.

10. Eastgate Blvd, Hatch Rd to Whitmore Ave—speed limit is 40 mph.

11. El Camino, Whitmore Ave to Pine St—speed limit is 35 mph.

12. El Camino, Pine St to Don Pedro Rd—speed limit is 45 mph.

13. Evans Rd, Herndon Rd to Richland Ave—speed limit is 30 mph.

14. Evans Rd, Richland Rd to Central Ave—speed limit is 35 mph.

15. Faith Home Rd, Hatch Rd to Whitmore Ave—speed limit is 55 mph.

16. Hatch Rd, SR 99 to Central Ave—speed limit is 45 mph.

17. Hatch Rd, Central Ave to Mitchell Rd—speed limit is 45 mph.

18. Hatch Rd, Mitchell Rd to Boothe Rd—speed limit is 50 mph.

19. Hatch Rd, Boothe Rd to Faith Home Rd—speed limit is 55 mph.

20. Herndon Rd, Whitmore Pl to Hatch Rd—speed limit is 45 mph.

21. Herndon Rd, River Rd to Joyce Ave—speed limit is 30 mph.

22. Malik Dr, Hackett to north end—speed limit is 25 mph.

23. Mitchell Rd, SR 99 to River Rd—speed limit is 40 mph.

24. Moffet Rd, Hatch Rd to Whitmore Ave—speed limit is 35 mph.

25. Moffet Rd, River Rd to Hatch Rd—speed limit is 35 mph.

26. Morgan Rd, north City limits to Whitmore Ave—speed limit is 45 mph.

27. Morgan Rd, Whitmore Ave to Service Rd—speed limit is 45 mph.

28. Railroad Ave, Whitmore Ave to Central Ave—speed limit is 45 mph.

ITEM 11

ATTACHMENT D

Created: 2026-03-19 09:32:46 [EST]
(Supp. No. 4)

29. Railroad Ave, Central Ave to Industrial Way—speed limit is 45 mph.

30. Richland Ave, River Rd to Hatch Rd—speed limit is 35 mph.

31. Richland Ave, Hatch Rd to Herndon Rd—speed limit is 35 mph.

32. River Rd, Mitchell Rd to Moffet Rd—speed limit is 35 mph.

33. River Rd, Moffet Rd to Central Ave—speed limit is 40 mph.

34. River Rd, Central Ave to Herndon Rd—speed limit is 35 mph.

35. Rockefeller Dr, Whitmore Ave to Morgan Rd—speed limit is 40 mph.

36. Rohde Rd, Mitchell Rd to Moore Rd—speed limit is 45 mph.

37. Service Rd, Central Ave to east City limits—speed limit is 45 mph.

38. Service Rd, Crows Landing to Morgan Rd—speed limit is 50 mph.

39. Service Rd, Morgan Rd to Central Ave—speed limit is 50 mph.

40. Whitmore Ave, Morgan Rd to Blaker Rd—speed limit is 45 mph.

41. Whitmore Ave, Blaker Rd to Mitchell Rd—speed limit is 35 mph.

42. Whitmore Ave, Mitchell Rd to east City limits—speed limit is 45 mph.

43. Whitmore Ave, Morgan Rd to west City limits—speed limit is 45 mph. (Ord. No. 2020-1056, § 2, 2-24-2020)

ITEM 11

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 8, 2026
TO: Mayor and City Council
FROM: Steve Williams, Interim City Manager
CONTACT: Delilah Vasquez, Human Resources Director
[email protected], (209) 538-5772
SUBJECT:

Resolution No. 202 6-XXX, Ratifying the Memorandum of
Understanding between the City of Ceres and Laborers’
International Union of North America (LiUNA!) and Authorizing the Interim City Manager to Execute the Memorandum of
Understanding
RECOMMENDED COUNCIL ACTION:

Staff recommends that the City Council ratify the Memorandum of Understanding (MOU) between the City of Ceres (“City”) and Laborers’ International Union of North American (LiUNA!) effective July 1, 2026.

I. BACKGROUND:

The current Memorandum of Understanding with LiUNA! is set to expire on June 30, 2026.

The City’s negotiating team has been meeting with union representatives since March 2026, consistent with the parameters established by the City Council.

II. REASONS FOR RECOMMENDATION:

The City has reached agreement with LiUNA! on all terms and conditions as outlined in Attachment B, the tentative agreement , and the tentative agreement terms have been incorporated into the proposed Memorandum of Understanding between the City and LiUNA! in Attachment C. On June 2, 2026, the bargaining unit ratified the Memorandum of Understanding.

The principal provisions of the Memorandum Of Understanding are as follows:

Term:
• One-year term expiring June 30, 2027.

ITEM 12
Compensation & Benefits:
• 2.5% salary increase effective the first ful l pay period following July 1, 2026, subject to City Council ratification.
• Increase to the annual boot allowance by $25.00 for a total annual boot allowance of $275.00.
• Increase to the City’s monthly combined medical, dental, and vision premium contributions as follows, effective January 1, 2027:
o $20.00 semi-monthly ($40.00 monthly) increase, for a total contribution of:
▪ $425.00 semi-monthly ($850 monthly) for employee enrolled in Employee-only medical coverage.
▪ $820 semi-monthly ($1,640 monthly) for employee enrolled in in Employee + 1 medical coverage.
▪ $1,145 semi-monthly ($2,290 monthly) for employee enrolled in Employee + Family (more than one dependent) medical
coverage.

III. FISCAL IMPACTS:

The estimated annual fiscal impact of the agreement includes approximately $200,707, for the 2.5% wage increase, $38,000 for increased medical, dental, and vision premium contributions, and $1,225 for the increased boot allowance. The total estimated increase is approximately $240,000.

The estimated allocation of costs across City funds is as follows:
• General Fund: $76,000
• Water Fund: $54,300
• Wastewater Fund: $48,800
• Solid Waste Fund: $11,500
• Internal Service Funds (Fleet, IT, Facilities): $31,300 • Streets and Other Misc. $18,100
Funding for this increase will be included in the adopted Fiscal Year 2026-2027 Budget.

IV. EXISTING POLICY / RELATIONSHIP TO THE STRATEGIC PLAN:

Government operations: Provide quality services to meet community needs, assuring that the City has helpful, well-trained, properly equipped, and sufficient staff who partner with other public agencies to provide efficient services to the community.

V. POLICY ALTERNATIVES:

The City Council could choose not to ratify the Memorandum of Understanding and direct staff to return to negotiations with LiUNA! However, failure to ratify the Memorandum of Understanding could negatively impact employee morale, recruitment and retention efforts, and the City’s ability to effectively maintain service levels. Continued negotiations may also result in labor uncertainty and potential operational challenges that could impact the efficient delivery of services to the community.

ITEM 12
VI. INTERDEPARTMENTAL COORDINATION:

N/A
VII. PUBLIC PARTICIPATION:

N/A
VIII. ENVIRONMENTAL REVIEW:

N/A
IX. STEPS FOLLOWING APPROVAL:

Upon approval, the Interim City Manager will sign the Memorandum of Understanding , and the conversion process will begin. The Human Resources Department will handle the conversion and coordinate updates to the City’s website as appropriate.

Approved by: _____________________
Steve Williams,
Interim City Manager

Attachments:

1. Attachment A – Resolution

2. Attachment B – Tentative Agreement

3. Attachment C – Memorandum of Understanding
ITEM 12
ITEM 12

ATTACHMENT A
RESOLUTION NO. 2026-XXX

RATIFYING THE MEMORANDUM OF UNDERSTANDING BETWEEN
THE CITY OF CERES AND LABORERS’ INTERNATIONAL UNION OF
NORTH AMERICA (LiUNA!) AND AUTHORIZING THE INTERIM CITY

MANAGER TO EXECUTE THE MEMORANDUM OF UNDERSTANDING

THE CITY COUNCIL
City of Ceres

WHEREAS, the current Memorandum of Understanding between the City of Ceres (“City”) and Laborers’ International Union of North America (collectively the “Parties”) expires on June 30, 2026; and

WHEREAS, the City’s negotiating team and Laborers’ International Union of North America have met and conferred regarding terms and conditions of employment, reaching tentative agreement as set forth in “Attachment B” hereto attached; and

WHEREAS, the Parties have agreed upon the Memorandum of Understanding as set forth in “Attachment C” hereto attached.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ceres does hereby ratify the Memorandum of Understanding between the City of Ceres and Laborers’ International Union of North America (LiUNA!) and authorizes the Interim City Manager to execute the Memorandum of Understanding.

BE IT FURTHER RESOLVED the City of Ceres Finance Director is hereby authorized and directed to record the appropriate accounting entries.

PASSED AND ADOPTED by the Ceres City Council at a regular meeting thereof held on the 8th day of June 2026, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

________________________________
Javier Lopez, Mayor
ATTEST:

_________________________________
Fallon Martin, City Clerk
ITEM 12
ITEM 12

ATTACHMENT B
THE CITY OF CERES AND LABORERS’ INTERNATIONAL UNION
OF NORTH AMERICA (LiUNA!)

TENTATIVE SUCCESSOR MEMORANDUM OF UNDERSTANDING

AGREEMENT
06/02/26
1) Term
• One (1) year term.
• Agreement expiration date: June 30, 2027.

2) Wage Increase
• Upon ratification by the bargaining unit and approval by the City Council, the City agrees to provide a two and one-half percent (2.5%) salary increase to the base pay reflected in the applicable salary ranges set forth in the City’s 2025-2026 Class Titles and Salary Schedule.
• The salary increase shall become effective the first full pay period following July 1, 2026.

3) Boot Allowance
• Increase to the annual boot allowance by $25.00.
• Total annual boot allowance shall increase to $275.00 annually.

4) City Contribution Toward Medical, Dental, and Vision Premiums • Increase the City’s semi-monthly contribution toward combined medical, dental, and vision premiums by $20.00 semi-monthly ($40.00 monthly) effective January 1, 2027.

The revised City Contributions shall be as follows:

Coverage Level Semi-Monthly Contribution Monthly Contribution Employee Only $425.00 $850.00
Employee + 1 $820.00 $1,640.00
Employee + Family $1,145.00 $2,290.00

ITEM 12
ITEM 12
dfdafdfadafsATT:LdfdadfsdafdfaAAATT
Memorandum of
Understanding Between
City of Ceres and
Miscellaneous Bargaining
Unit
2026
EFFECTIVE THROUGH JUNE 30, 2027
CITY OF CERES|

ATTACHMENT C
ITEM 12

Contents
ARTICLE I ................................................................................................................................................... 8 Section 1.1 Recognition of Union .................................................................................................. 8 Section 1.2 Union Orientation ........................................................................................................ 8 Section 1.3 Responsibility to Consult or Negotiate .................................................................... 8 Section 1.4 Emergency Implementation ...................................................................................... 8 Section 1.5 Union Security ............................................................................................................. 9 Section 1.6 Dues Deduction .......................................................................................................... 9 Section 1.7 Business Representatives ........................................................................................ 9 Section 1.8 Selection and Notification of Shop Stewards ......................................................... 9 Section 1.9 Shop Steward Responsibilities ............................................................................... 10 Section 1.10 Non-Discrimination for Union Business ................................................................ 10 ARTICLE II ................................................................................................................................................ 10 Section 2.1 City Rights ................................................................................................................. 10 Section 2.2 Temporary/Contracts Workers ................................................................................ 10 ARTICLE III ............................................................................................................................................... 11 Section 3.1 Probationary Period, Extension, Termination, Regular Appointment ............... 11 Section 3.2 Probation Upon Promotion or Transfer ................................................................. 11 Section 3.3 Right to Former Position .......................................................................................... 12 Section 3.4 Preference points for Employees ........................................................................... 12 Section 3.5 Seniority ..................................................................................................................... 12 Section 3.6 Reduction in Force ................................................................................................... 12 Section 3.7 Emergency Appointments ....................................................................................... 13 Section 3.8 Extension of Re-Employment List .......................................................................... 13 ARTICLE IV ............................................................................................................................................... 13 Section 4.1 Class Titles and Wages ........................................................................................... 13 Section 4.2 Salary Adjustments .................................................................................................. 13 Section 4.3 Longevity Pay............................................................................................................ 13 Section 4.4 Performance Evaluations ........................................................................................ 14 Section 4.5 Salary Administration ............................................................................................... 14 Section 4.6 Salary Steps .............................................................................................................. 14 a. Step A or 1 ................................................................................................................................. 14

ATTACHMENT C
ITEM 12

b. Step B or 2................................................................................................................................. 14 c. Step C or 3 ................................................................................................................................ 14 d. Step D or 4 ................................................................................................................................ 14 e. Step E or 5................................................................................................................................. 14 Section 4.7 Service Defined ........................................................................................................ 15 Section 4.9 Certificate Pay ........................................................................................................... 15 Section 4.10 Bilingual Pay ................................................................................................................. 15 Section 4. 11 Exemplary Performance Salary Increase; Promotion/Demotion Salary Adjustments........................................................................................................................................... 15 Section 4.12 Computation of Salary Earned ................................................................................... 16 Section 4.13 Pay Periods ................................................................................................................... 16 Section 4.14 Salary Upon Termination ............................................................................................ 16 Section 4.15 Statement of Earnings ................................................................................................. 16 ARTICLE V ................................................................................................................................................ 16 Section 5.1 Work Week Defined ................................................................................................. 17 Section 5.2 Work Period for Dispatch and Street Crimes Unit-assigned Crime Analyst/Crime Scene Technician ....................................................................................................... 17 Section 5.3 Dispatch Shifts Defined ........................................................................................... 18 Section 5.4 Shifts Defined for other than Dispatch Positions & Shift Differentials .............. 18 Section 5.5 Shift Trades – Dispatch Only .................................................................................. 19 Section 5.6 Overtime Provisions ................................................................................................. 19 Section 5.7 Stand-by ..................................................................................................................... 20 Section 5.8 Stand-by Compensation .......................................................................................... 21 a. Night/Weekend Standby: ........................................................................................................ 21 b. Holiday Standby: ...................................................................................................................... 21 Section 5.9 Call Back (Not on Standby)..................................................................................... 21 Section 5.10 Time Off After Overtime Work .................................................................................... 22 Section 5.11 Right to Contact Residence .................................................................................... 22 Section 5.12 Out of Class Assignment ......................................................................................... 22 Section 5.13 Clean Up Prior to Quitting Time ............................................................................. 22 Section 5.14 Workload .................................................................................................................... 23 Section 5.15 Alternate Work Programs ........................................................................................ 23 ARTICLE VI ............................................................................................................................................... 23

ATTACHMENT C
ITEM 12

Section 6.1 Rest Periods .............................................................................................................. 23 Section 6.2 Lunch Periods ........................................................................................................... 23 ARTICLE VII .............................................................................................................................................. 24 Section 7.1 Protective Clothing ................................................................................................... 24 Section 7.2 Welding Equipment .................................................................................................. 24 Section 7.3 City to Furnish Tools................................................................................................. 24 Section 7.4 Public Safety Uniforms ............................................................................................ 24 Section 7.5 Uniform Services ...................................................................................................... 24 ARTICLE VIII ............................................................................................................................................. 25 Section 8.1 Protective Safety Clothing ....................................................................................... 25 Section 8.2 Safety Glasses .......................................................................................................... 25 Section 8.3 Safety Devices & Equipment .................................................................................. 25 Section 8.4 First Aid Equipment and Emergency Medical Care ............................................ 25 Section 8.5 Applicable Safety Standards................................................................................... 25 Section 8.6 Determination of Unsafe Conditions ...................................................................... 26 Section 8.7 No Retaliation for Safety Requests ....................................................................... 26 Section 8.8 Hazardous Chemical Clothing ................................................................................ 26 ARTICLE IX ............................................................................................................................................... 26 Section 9.1 Sick Leave ................................................................................................................. 26 Section 9.2 Sick Leave Accrual ................................................................................................... 26 Section 9.3 Sick Leave Compensation ...................................................................................... 27 Section 9.4 Sick Leave Deduction .............................................................................................. 27 Section 9.5 Illness during Vacation Leave ................................................................................. 27 Section 9.6 Holiday during Sick Leave ...................................................................................... 27 Section 9.7 Earned Vacation, CTO and Holiday as Sick Leave ............................................. 27 Section 9.8 Sick Leave Conversion/Pay Options ..................................................................... 28 Section 9.9 Sick Leave for State Disability Claims ................................................................... 28 Section 9.10 Family Medical Leave .............................................................................................. 28 Section 9.11 Maternity Leave ........................................................................................................ 29 Section 9.12 Physician's Statement ............................................................................................. 29 Section 9.13 Medical Leave Without Pay\Extended Medical Leave........................................ 29 Section 9.14 Military Leave ............................................................................................................ 30

ATTACHMENT C
ITEM 12

Section 9.15 Bereavement Leave ................................................................................................. 30 Section 9.16 Leave Without Pay ................................................................................................... 30 Section 9.17 Relief of Duty/Administrative Leave....................................................................... 30 Section 9.18 Court Leave ............................................................................................................... 31 Section 9.19 Pay for Court Duty .................................................................................................... 31 Section 9.20 Attendance at Training ............................................................................................. 31 Section 9.21 Reasonable Accommodation and Return to Work .............................................. 31 ARTICLE X ................................................................................................................................................ 32 Section 10.1 Paid Holidays ............................................................................................................ 32 Section 10.2 Religious Holidays .................................................................................................... 32 Section 10.3 Pay for Holidays ........................................................................................................ 32 Section 10.4 Holidays Observed on Leave ................................................................................. 33 Section 10.5 Saturday/Sunday Holidays Observed ................................................................... 33 Section 10.6 Vacation Accrual ....................................................................................................... 33 Section 10.7 Vacation Conversion ................................................................................................ 34 Section 10.8 Maximum Vacation Benefit Accumulated.............................................................. 34 Section 10.9 Years of Service Defined ......................................................................................... 34 Section 10.10 Pro-Rated Vacation Benefits .................................................................................. 34 Section 10.11 Vacation Scheduling ................................................................................................ 34 ARTICLE XI ............................................................................................................................................... 34 Section 11.1 Use of Accrued Leave .............................................................................................. 35 Section 11.2 Pay on Day of Injury ................................................................................................ 35 Section 11.3 Accrual of Benefits .................................................................................................. 35 Section 11.4 Disability Retirement ............................................................................................... 35 ARTICLE XII .............................................................................................................................................. 35 Section 12.1 Payment of Laborers’ Health and Welfare Premiums ......................................... 35 Section 12.2 Acceptance of Trust Agreement ............................................................................. 36 Section 12.3 Health Benefits.......................................................................................................... 36 ARTICLE XIII ............................................................................................................................................. 38 Section 13.1 Definition of Retirement ........................................................................................... 38 Section 13.2 Retirement Contribution .......................................................................................... 39 Section 13.3 Payment of Sick Leave Upon Retirement ............................................................. 39

ATTACHMENT C
ITEM 12

Section 13.4 Deferred Compensation and Retiree Benefits ..................................................... 39 ARTICLE XIV ............................................................................................................................................ 39 Section 14.1 Removal of Discipline .............................................................................................. 39 Section 14.2 Reasons for Discharge ............................................................................................ 39 Section 14.3 Discipline Procedures .............................................................................................. 40 a. Written Notice: .......................................................................................................................... 40 b. Employee Review: ................................................................................................................... 40 c. Employee Response and Appeal to Department Hearing Officer: ................................... 40 d. Administrative Leave: .............................................................................................................. 40 e. Discipline Imposed: .................................................................................................................. 40 Section 14.4 Discipline Appeal to Arbitration ............................................................................... 41 a. Appeal Procedure. ................................................................................................................... 41 b. Selection of Arbitration. ........................................................................................................... 41 c. Arbitrator’s Jurisdiction. ........................................................................................................... 42 e. Arbitration Expenses. ............................................................................................................... 42 ARTICLE XV ............................................................................................................................................. 42 Section 15.1 Definition .................................................................................................................... 42 Section 15.2 Grievances Not Considered .................................................................................... 42 Section 15.3 Provisions of the Grievance Procedure ................................................................ 43 a. Presentation of Grievance: ..................................................................................................... 43 b. Timely Presentation: ................................................................................................................ 43 c. Prescribed Form: ...................................................................................................................... 43 d. Employee Representative: ...................................................................................................... 43 e. Hours: ......................................................................................................................................... 43 f. Time Limitations:....................................................................................................................... 43 g. Consolidation of Grievances:.................................................................................................. 43 h. Settlement: ................................................................................................................................ 44 i. Reprisal: ..................................................................................................................................... 44 Section 15.4 Grievance Procedure Steps .................................................................................... 44 a. Step 1. Discussion with Immediate Supervisor. .................................................................. 44 b. Step 2. Written Grievance to Immediate Supervisor. .......................................................... 44 c. Step 3. Written Appeal to Designated Department Appeal Officer. .................................. 44

ATTACHMENT C
ITEM 12

d. Step 4. Written Grievance to the Department Head. .......................................................... 44 Section 15.5 Arbitration .................................................................................................................. 45 a. Appeal Procedure. ................................................................................................................... 45 b. Selection of Arbitrator. ............................................................................................................. 45 c. Arbitrator’s Jurisdiction. ........................................................................................................... 45 d. Fees and Expenses of Arbitration. ......................................................................................... 45 Section 15.6 Grievance Hearing ................................................................................................... 45 ARTICLE XVI ............................................................................................................................................ 46 Section 16.1 No Cessation of Work .............................................................................................. 46 Section 16.2 Bulletin Boards .......................................................................................................... 46 Section 16.3 Tuition Reimbursement............................................................................................ 46 Section 16.4 Severability & Replacement of Illegal Clause ...................................................... 46 Section 16.5 Open and Promotional Positions ........................................................................... 47 ARTICLE XVII ........................................................................................................................................... 47 Section 18.1 Term of Agreement ................................................................................................... 47 ATTACHMENT A ...................................................................................................................................... 49 ATTACHMENT B ...................................................................................................................................... 51

ATTACHMENT C
ITEM 12

LABOR AGREEMENT

CITY OF CERES AND MISCELLANEOUS BARGAINING UNIT

This Agreement is by and between the CITY OF CERES, hereinafter referred to as the City, and the NORTHERN CALIFORNIA DISTRICT COUNCIL OF LABORERS’ and its affiliate,

CONSTRUCTION, PRODUCTION, AND MAINTENANCE LABORERS' LOCAL UNION, AFL:CIO, #1130 hereinafter referred to as the Union representing members of the Miscellaneous Bargaining Unit.

ARTICLE I

UNION RECOGNITION

Section 1.1 Recognition of Union

The City shall recognize the Union as the sole representative for collective bargaining purposes for all probationary and regular full-time and regular part-time employees designated as members of the Miscellaneous Bargaining Unit in the City , listed in Attachment “A”. This Agreement shall specifically exclude employees of the Police Officer’s Association, members of the Ceres Firefighter's Association, Mid -Management and Confidential Employees, and employees represented by the First Line Supervisors Associ ation, and all seasonal, temporary, and non-regular part-time employees.

Section 1.2 Union Orientation

The City shall give the Union a minimum of two business days’ notice prior to the orientation of a new bargaining unit member. The City agrees to notify the Union of new employee(s) whose position are assigned to the Miscellaneous Barraging Unit in the City, listed in Attachment “A”. This agreement shall specifical ly exclude employees of the Police Officer’s Association, members of the Ceres Firefighter’s Association, Mid -Management and Confidential Employees, and employees represented by the First Line Supervisors Association, and all seasonal, temporary, and non-regular part-time employees.

Section 1.3 Responsibility to Consult or Negotiate

It is further recognized that this Agreement is not all inclusive and the fact that certain working conditions have not been specifically covered in the Agreement does not alleviate the responsibility of either party to consult or negotiate with the other in accordance with legal requirements.

Section 1.4 Emergency Implementation

Whenever practicable, the City shall initiate meet and confer sessions with the Union concerning the impact of an emergency prior to implementing modifications to this Agreement.

When an emergency has been declared, either party may serve notice on the other that it desires to meet and confer concerning the impact of the emergency upon the Agreement.

ATTACHMENT C
ITEM 12

The responding party shall have five (5) working days from receipt of notice to respond to the request to meet and negotiate. The parties shall make all reasonable efforts to meet as soon as possible when meet and confer has been agreed to.

Section 1.5 Union Security

The City agrees not to interfere with the right of its employees covered by this Agreement to become members of the Union. There shall be no discrimination, interference, restraint, or coercion by the City or any of its agents against any employee because of membership in the Union. The Union shall be limited to activities pertaining directly to the employer -employee relationship and not such internal employee organization business as soliciting membership, campaigning for office, and organizational meetings and elections, and shall not interfere with the efficiency, safety, and security of the City operations.

Section 1.6 Dues Deduction

a. Upon receipt of assignment forms requested by the employee, the City agrees that it will deduct each month, uniformly required monthly Union dues, initiation fees, and lawful assessments. The City will make all deductions in the event an employee quits or is discharged before final payment of such employee. Amounts so deducted will be forwarded to the Union by the fifteenth (15th) day of the month along with the remittance copy of the invoice listing the names of the employees from whose pay the dues, initiation fees, and lawful assessments have been deducted. Upon request from the Union Business Agent, the City will provide the Union a list of all employees working in the bargaining unit.

b. Hold Harmless: The Union shall defend, indemnify and hold the City harmless from any and all liability resulting from any claims, demands, lawsuits, or any dues dedication provision in this Agreement.

c. Record of Financial Transactions: The Union organization shall keep an itemized record of its financial transactions and shall make available annually to the public agency and to the employees who are members of the organization within 60 days after the end of the fiscal year, and detailed written financial report thereto in the form of a balance sheet and a comprehensive operating statement verified by a certified public accountant. An employee organization required to file financial reports under Section 3546.5 may satisfy the financial reports.

Section 1.7 Business Representatives

The authorized representatives of the Union shall be free to visit the City's places of business during working hours. There shall be no interference by the Business Representative with the proper conduct of the business of the City.

Section 1.8 Selection and Notification of Shop Stewards

The Union may select five (5) employees to act as shop stewards on behalf of the Union.

ATTACHMENT C
ITEM 12

Written notification shall be given to the City Manager or designee of such assignments. The City shall not be required to recognize any employee as a shop steward unless the Union has informed the City in writing, of the employee’s designation of shop steward. The Union agrees that the steward's duties shall be performed as expeditiously as possible, and the City agrees to allow reasonable amounts of time for the performance of their duties.

Section 1.9 Shop Steward Responsibilities

The stewards shall report to their business representative all violations of the Agreement, and shall attempt to settle grievances between employees in their department at the lowest possible level. The stewards shall not stop the City's work for any reason or tell any employee to cease work on the job.

Section 1.10 Non-Discrimination for Union Business

The City shall not discriminate against, nor discharge any Union Steward for authorized activity in, or representation of, the Union.

ARTICLE II

MANAGEMENT RIGHTS
Section 2.1 City Rights

It is understood and agreed that it is the interest and prerogative of the City to operate and manage its affairs to the full extent of the law. Included in, but not limited to those duties and powers are the exclusive prerogative to: determine its organ ization; direct work of its employees, determine the times and hours of site operation; determine the kinds and levels of services to be provided, and the methods and means of providing them; establish its policies, goals, and objectives; determine staffing patterns; determine the number and kinds of personnel required to maintain the efficiency of employer operations; build, move or modify facilities; establish budget procedures and determine budgetary allocation; determine the methods of raising revenue; contract out work; and take appropriate action on any matter in the event of an emergency. The City retains the rights to hire, lay -off, assign, evaluate, promote, transfer, terminate, and rehire employees, as long as it does not violate the provisions of this Agreement. It is understood and agreed that applicable law governs this provision and that it is in the party’s interest and the prerogative of the City to operate and manage its affairs to the full extent of the law.

Section 2.2 Temporary/Contracts Workers

The City’s right to hire employees includes the right to hire temporary or contract workers as the City deems appropriate. However, in the event that the Union believes that the City’s hiring of Temporary or Contract workers negatively impacts its bargaining unit members, the City agrees to meet with the Union and discuss the Union’s concerns.

ATTACHMENT C
ITEM 12

ARTICLE III

HIRING, NON-DISCRIMINATION, PROBATION, SENIORITY,

LAYOFF, AND RE-EMPLOYMENT

Section 3.1 Probationary Period, Extension, Termination, Regular Appointment

a. All initial appointments shall be tentative and subject to a probationary period of not less than twelve (12) consecutive months full-time paid service commencing on the first day of actual service. The probationary period is automatically extended by the length of any authorized leave(s) of absence (paid or unpaid) of fifteen (15) days or more.

b. During the probationary period, the employment of a probationary employee may be terminated by the City Manager in his or her discretion without any notice or showing of cause, and without right to any hearing, grievance or appeal.

c. Notice of the failure to meet probation shall be served on the terminated employee by the City Manager or the department head prior to the expiration of the probationary period .

Such notice shall be in writing and shall be deemed served when given personally to the employee or at the date and time that the notice is deposited in the U.S. mail addressed to the employee at the employee's last known address.

d. Regular full-time employees are defined as typically working 40 hours per week for the employee’s appointed position and who has successfully completed the applicable probationary period. Regular part-time employees are defined as typically working at least 20 hours per week for the employee’s appointed position and w ho has successfully completed the applicable probationary period. Upon regular appointment, the employee shall be deemed to be a regular full-time or regular part-time employee and shall be vested with all rights applicable to such regular employees.

Section 3.2 Probation Upon Promotion or Transfer

a. Any person receiving a promotion or transfer appointment to any classification in the competitive service shall serve a probationary period of six (6) months, commencing on the first day of service under such appointment. The probationary period is automatically extended by the length of an authorized leave( s) of absence (paid or unpaid) of fifteen (15) days or more.

b. During the probationary period, the employee may be terminated from employment in the promotional appointed position by the City Manager without any showing of cause, notice of hearing or appeal. Notice of such action shall be served upon the employee by the City Manager or the department prior to the expiration of the probationary period. Such notice shall be given in writing and shall be deemed served when given personally to the employee or at the date and time that the notice is deposited in the U. S. mail addressed to the employee at the employee's last known address.

c. If any employee fails to satisfactorily complete the probationary period in the promotional position, such employee shall be reinstated to the position from which the employee was

ATTACHMENT C
ITEM 12

promoted, at the range and step previously held, if a vacancy then exists in such position.

If there is no vacancy in such position at the time of termination, the employee may request to be placed on a re -employment list for the position held prior to promotion. If charges are filed and the employee is discharged in the manner as prescribed in the personnel rules for positions in the competitive service during his/her promotion or transfer appointment, the reinstatement rights granted in this Section 3.3(c) do not apply.

Section 3.3 Right to Former Position

Upon promotion, transfer, or selection to another position in the City, the affected employee shall retain the right to the former position, for thirty (30) calendar days. The employee may return to the former position within the thirty (30) days at the option of either the City or affected employee.

Section 3.4 Preference points for Employees

City employees competing for open, competitive positions within the City shall be given two- and one-half percentage (2.5%) preference points on the overall final score provided:

(1) They have passed all elements of the testing process with the required score; and

(2) They are regular full -time, or regular part -time represented city employees who are not currently on probation; have not received less than a satisfactory job rating in the year prior to applying for the position; and have maintained a sick leave attendance record in their current position, which is not worse than the average city-wide sick leave usage for the prior year (not counting use of sick leave or other statutory leave protected by law).

Section 3.5 Seniority

Seniority shall not apply to any employee until the employee has passed probation. Once the employee has passed probation, seniority shall be effective from the first day of employment with the City.

Seniority shall be recognized in the scheduling of vacation, the making of special assignments, overtime rotation, lay-off, bumping and reemployment rights, and mandatory time off, subject to operational need, and management approval.

Section 3.6 Reduction in Force

In reduction of forces due to slackness of work or insufficient funds, the employee with the shortest duration of seniority within the affected classification shall be the first laid off ; provided, however, that the remaining employees are qualified to perform the available work.

In rehiring, the City will first offer reemployment to individuals with the most seniority and who meet the minimum qualifications for the position. An employee may, at the discretion of the City, be demoted to a position formerly held with permanent status in lieu of layoff, resulting in the layoff or demotion of a lower classified employee who has lesser service with the City.

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Section 3.7 Emergency Appointments

The City may establish emergency appointments not to exceed six (6) months of service.

Emergency for purposes of this section is defined as a situation or event such as an employee's sudden extended illness, call to active-duty status, extended personal leave of absence, or sudden increase in City service demands as a result of a natural occurrence (earthquake, etc.).

Section 3.8 Extension of Re-Employment List

Employees laid-off from employment in accordance with Ceres Personnel Rule XVI. Layoff Policies and Procedure shall be maintained upon the City’s re -employment list for three (3) consecutive years while employees who are demoted, shall have five (5) conse cutive years in which to be reinstated to a previously held position.

ARTICLE IV

JOB CLASSIFICATIONS, SALARY AND SPECIAL PAY,

PERFORMANCE, EVALUATIONS, AND SALARY ADMINISTRATION

Section 4.1 Class Titles and Wages

Class titles and salary ranges are attached as Attachment "A" hereto and made a part hereof.

The purpose of Attachment “A” is specifically to provide a classification and pay structure to administer positions in this bargaining unit.

Section 4.2 Salary Adjustments

The City agrees to provide a two and one-half percent (2.5%) salary increase to all bargaining unit employees, effective the first full pay period following July 1, 2026, contingent upon ratification by the bargaining unit and approval by the City Council, as reflected in the July 20, 2025, to June 30, 2026, Class Title and Salary Ranges and Attachment A.

Section 4.3 Longevity Pay

a. Bargaining unit employees with ten (10) or more continuous years of full -time City Service shall be eligible for an additional five percent (5%) wage increase based on the employee’s rate set forth in the 2024 -2025 Class Titles and Salary Ranges Schedule. The employee must have received at least an overall rating of satisfactory on their most recent performance evaluation. Increases will be effective the first full pay period after the employee meets the eligibility requirements of this section. This provision will not trigger an employees’ right for a disciplinary appeal under the City MOU or personnel rules.

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b. For employees hired (and continuously employed by the City of Ceres) prior to January 1, 2013, shall be eligible for an additional 9.5% wage increase so long as the employees have at least six (6) years of service with the City of Ceres and the employees have received at least an overall rating of satisfactory on their most recent performance evaluation. This provision will not trigger an employees’ right for a disciplinary appeal under the City MOU or personnel rules.

Section 4.4 Performance Evaluations

Performance evaluations shall be given to employees on a periodic basis recording the employee's performance. While on probation, performance reports shall be prepared as management deems necessary. All performance evaluations shall be retained in the personnel file of each employee. Employees shall be permitted to attach a related memorandum within seven (7) days of receipt of an evaluation that the employee reasonably believes has inaccuracies.

Section 4.5 Salary Administration

Salary Administration is provided by salary schedule, salary ranges, salary steps and time intervals for salary review. Each class in the Miscellaneous Bargaining Unit shall be assigned a salary schedule and range established in the Salary Administration Plan. All persons employed by the City and assigned to the Miscellaneous Bargaining Unit, shall be compensated in accordance with the Salary Administration Plan currently in effect at the time of appointment.

Section 4.6 Salary Steps

The salary administration of the City shall be as follows:

a. Step A or 1 The first salary step is the minimum rate and will normally be the hiring rate.

Appointment may be made to other than the normal entering salary step upon recommendation of the Department Head and upon the approval of the City Manager.

b. Step B or 2 The second salary step: Six (6) months of satisfactory service at the first salary step (A) shall make an employee eligible.

c. Step C or 3 The third salary step: Six (6) months of satisfactory service at the second salary step (B) normally shall make an employee eligible.

d. Step D or 4 The fourth salary step: Twelve (12) months of satisfactory service at the third salary step (C) and the recommendation of the Department Head with the approval of the City Manager, shall be required for advancement to this step.

e. Step E or 5 The fifth salary step: Twelve (12) months of satisfactory service at the fourth salary step (D) and the recommendation of the Department Head with the approval of the City Manager, shall be required for advancement to this step.

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f. Regular part-time employees may receive salary step increases, as stated in b through e above, when the number of hours worked is equivalent to a regular full-time employee.

Example: Regular full time six months to Step B is equal to 1,040 hours. Regular part - time would be eligible for Step B upon reaching 1,040 hours. Vacation, CTO, or sick leave used would be inclusive of these 1,040 hours.

Section 4.7 Service Defined

Service as defined and only for purposes of salary administration stated in Section 4.5 above, shall include periods of actual performance of regular, full-time, or regular part -time duties; periods of any paid leave of absence; periods for which worker's compensation is paid; and military leave without pay. The following periods of time shall be disregarded and not counted; all leaves of absence without pa y not covered by state and federal family leave statutes or other statutory provision; layoffs either for disciplinary, or non-disciplinary purposes, in excess of twenty (20) working days; all periods of service performed with a service rating equivalent to less than standard or satisfactory.

Section 4.9 Certificate Pay

State and federal regulations require crane operator certification for employees who operate such equipment, as defined in General industry Safety Orders Article 98. When the Department Head deems it appropriate to the needs of the job being perform ed or future needs of the City, employees who possess and maintain a valid Crane Operator certification shall receive incentive pay of 2.5% of base hourly rate.

Section 4.10 Bilingual Pay

a. The City requires from time-to-time, the services of employees who are bilingual to provide translation for non -English speaking citizens. The City Manager will establish the requirements, standards, any testing procedures, and documentation necessary to implement the provisions of bilingual pay.

b. Members of this group who are designated department translators will receive a 2.5% salary incentive for providing such services. Bilingual members not designated as translators are under no obligation to provide such services.

c. The language designated for bilingual pay shall be Spanish. Additional languages may be added to the provisions of this section based upon City needs.

Section 4. 11 Exemplary Performance Salary Increase; Promotion/Demotion Salary Adjustments

a. Upon recommendation of the department head and the approval of the City Manager, an employee may be granted an exemplary performance salary advancement prior to the normal time intervals established in Section 4. 6 of this Article. Salary advancement for exemplary performance shall be effective on the first day of the pay period following the

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date the exemplary performance advancement was approved.

b. Salary adjustments resulting from an employee's promotion or demotion shall become effective on the first day of the pay period following the employee's promotion or demotion.

Section 4.12 Computation of Salary Earned

Salary rates for authorized positions covered by this agreement are set forth in the schedule of salary ranges approved and adopted by the City and the Union. In the conversion table included in the salary administration plan, hourly rates are computed on 2,080 hours per year, rounded to the nearest ten-thousandths (“straight time hourly rate”). The term base-hourly rate as used herein shall mean the straight time hourly rate including shift differential as determined by the stated computation method in this Section 4.11.

Section 4.13 Pay Periods

Pay periods for employees shall be bi -weekly. When the regular payday coincides with a holiday, paychecks shall be issued on the workday immediately preceding the holiday.

Employees leaving the City's service will normally be paid on the regularly scheduled payday following the date of the employee’s termination.

Section 4.14 Salary Upon Termination

Employees terminating City employment shall be paid for the actual hours worked to the effective date of the termination. Terminated employees shall be paid for all accrued and unused compensatory time off, personal holidays, and if eligible, accrued vacation at the current rate of pay. Payment of all final compensation owed will be at the employee’s base hourly rate of pay or regular rate of pay where applicable by law. Upon separation from employment, vacation and holidays shall be cashed out at the employee’s base hourly rate.

Compensatory time off shall be cashed out at the higher of the employee’s final regular rate of pay, or the employee’s average regular rate of pay during the last three years of employment. Regular rate of pay as used in this MOU shall be computed in accordance with the requirements of the Fair Labor Standards Act (“FLSA”).

Section 4.15 Statement of Earnings

Each employee shall be given a statement with the City's name and address, which itemizes the employee's gross amount earned, hourly rate, hours worked, and all deductions. The statement shall also provide the employee with the accrued number of vacation, holiday, compensatory time, and sick leave.

ARTICLE V

HOURS OF WORK, OVERTIME, STAND-BY AND OUT-OF-CLASS ASSIGNMENTS

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Section 5.1 Work Week Defined

a. For the specific purpose of salary administration, and FLSA compliance, a regular work week is herein defined as five (5) consecutive days of eight (8) consecutive hours exclusive of a meal period, Monday through Friday, inclusive. The above definition do es not restrict the City’s right to designate other work periods, working hours or work weeks for employees when the best interest of the City may be served by such adjustment of such work periods, hours, or week.

b. Employees on payroll as of March 1, 1989, shall have priority on the work week of Monday through Friday. All employees hired or taking a voluntary job change through promotion, transfer, or competitive examination after March 1, 1989, shall be subject to assignments including, but not limited to, work weeks encompassing any five consecutive days of a seven (7) day week. This section does not apply to those employees assigned to rotating shifts (including, but not limited to, Dispatchers, CSO's, etc.).

c. Employees may request assignment to alternative work hours and work weeks, such as a 4-day, 10-hour schedule. Such alternative schedules shall not incur overtime liability for the City and shall only occur upon approval of the department head and City Manager and per established City policy governing alternative work schedules. The City specifically does not relinquish its right to discontinue or reassign alternate work schedules at any time.

Section 5.2 Work Period for Dispatch and Street Crimes Unit-assigned Crime Analyst/Crime Scene Technician

a. Public Safety Dispatchers required to provide seven (7) day per week, 24-hour coverage, and Crime Analyst/Crime Scene Technician assigned to the Street Crimes Unit (SCU) shall have a designated work period of four (4) consecutive days off; each workday shall be eleven (11) hours.

b. Public Safety Dispatchers and Crime Analyst/Crime Scene Technicians assigned to the 4x11 work schedule will be required to work seventy-seven (77) hours per year in addition to their regular schedule. The seventy -seven (77) hours will be met by employees providing shift coverage and attending required training. Employees who do not meet the seventy-seven (77) required hours shift coverage and/or training may elect to use vacation, holiday, or furlough time to make up any deficit hours. Employees on approved sick leave may utilize sick leave to make up time.

c. Overtime shall be compensated in accordance with the Fair Labor Standards act, 29 CFR Section 778.114 (Fluctuating Work Week).

d. Accruals for vacation and sick time will be the same as other members of this bargaining unit and as stated in this contract. Time off will be charged as actually taken (i.e., one (1) full shift off would be eleven (11) hours).

e. Holidays will be recognized at eight (8) hours and pay for holidays worked will remain as current practice.

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f. The City specifically retains the right to discontinue the 4x11 work schedule described herein and to establish different shifts for day, swing, and graveyard as deemed necessary for operations. The assignment of a 4x11 work schedule and shift assignment is predicated on staff levels and the ability to provide adequate coverage.

g. If it is determined that this 4x11 work schedule does not comply with federal or state labor regulations, the schedule shall be discontinued.

Section 5.3 Dispatch Shifts Defined

a. All regular scheduled work considered dayshift for police officers shall be considered day shift for dispatchers.

b. All regular scheduled work considered swing shift for police officers shall be considered swing shift for dispatchers.

c. All regular scheduled work considered graveyard shift for police officers shall be considered graveyard shift for dispatchers.

d. The City agrees to pay a two and one -half percent (2.5%) shift differential for those employees working swing shift. The City agrees to pay a five percent (5%) shift differential to those employees working graveyard shift.

e. A dispatcher on a regular day off who returns to work an overtime shift shall be paid at the shift differential of the shift worked. A dispatcher working an overtime shift per this paragraph shall not, however, lose any shift differential already assigned (i.e. a graveyard working a day shift shall not lose the graveyard premium for working a day shift or a swing shift working a day shift shall not lose the swing shift premium for working days). Shift differentials shall not be compounded (i.e. swing shift working an overtime graveyard shift will be paid only at the graveyard rate).

Section 5.4 Shifts Defined for other than Dispatch Positions & Shift Differentials

a. For salary administration purposes, shifts shall be defined as follows:

Day: 6:00 a.m. to 2:00 p.m.

Swing: 2:00 p.m. to 10:00 p.m.

Graveyard 10:00 p.m. to 6:00 a.m.

b. If fifty percent (50%) or more of an employee’s regularly scheduled shift fa lls within the Swing shift defined in paragraph (a), the City agrees to pay a two and one -half percent (2.5%) shift differential for all hours worked during that shift. If fifty percent (50%) or more of an employee’s regularly scheduled shift falls with the Graveyard shift defined in paragraph (a), the City agrees to pay a five percent (5%) shift differential for all hours worked during that shift. If an employee’s regularly sc heduled shift falls equally (50%/50%) within both Swing and Graveyard shift as defined in paragraph (a), the employee shall receive a five percent (5%) shift differential for all hours worked during that

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shift.

Section 5.5 Shift Trades – Dispatch Only

a. The practice of shift trading shall be voluntary on the part of each employee involved in the trade. The trade must be due to the employee's desire or need to attend to a personal matter and not due to the department's operations. The employee providing the trade shall not have his/her compensable hours increased as a result of the trade; nor shall the employee receiving the trade have his/her compensable hours decreased as a result of the trade. Any hours worked beyond the normal workday will be credited to the individual actually doing the work.

b. Shift trades will be allowed for full shifts only and must be with the knowledge and approval of the Public Safety Services Supervisor.

c. "Paybacks" of shift trades are the obligation of the two employees involved in the trade.

Any dispute as to paybacks is to be resolved by the involved employees, and under no circumstances will the department be obligated for any further compensation whatsoever to any of the involved employees. The department is not responsible in any manner for hours owed to employees by other employees that leave the employment of the City or are assigned other duties.

d. A record of all initial shift trades and "paybacks" shall be maintained by the involved employees on forms provided by the department ("Shift Trade Log").

e. If one individual fails to appear for the other (regardless of the reason), the person who was "traded in" will be listed as absent without leave and may be subject to disciplinary action.

f. Shift trade hours worked must be reflected on the time sheet and approved shift trade forms must be submitted with payroll at the time of shift trade and payback. A shift trade may be denied if the shift trade results in an FLSA overtime payment for one o r both individuals in the trade.

Section 5.6 Overtime Provisions

a. Work performed in excess of forty (40) hours in the employee's designated work week shall constitute overtime. Work performed in excess of a member's designated regular daily work hours (exclusive of lunch period) shall constitute overtime. Employees ma y accept compensatory time off in lieu of overtime pay.

b. Accrued compensatory time off shall be paid with the pay issued for the pay period which contains the last day of each quarter. Accrued CTO shall be paid down to a maximum balance of eighty (80) hours. Upon employee's option, CTO in excess of 80 hours ma y be converted to sick leave on a time -for-time basis if the employee's current sick leave balance is less than 96 hours. Such option must be exercised, and the Finance Department notified not less than 10 working days prior to the end of the quarter. CT O will automatically be paid if the option is not exercised within the time stated.

c. Employees may request CTO hours in excess of 48 hours at the end of each calendar

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quarter to be cashed out on the first pay period following the end of the quarter, at the employee’s current regular rate of pay. Requests will be submitted two pay periods in advance of the end of calendar quarter. Calendar quarters end the last day of March, June, September, and December.

d. Request for payment of CTO other than as provided for in paragraph b. in this section will not be authorized except in instances as approved by the City Manager and on a case-by-case basis.

e. Use of accrued compensatory time off shall be requested a minimum of 48 hours in advance. Use of accrued compensatory time off may be granted with less than a 48 hours’ notice by the supervisor on a case-by-case basis in the event of an emergency.

f. The overtime rate shall be one and one-half (1 1/2) times the base-hourly rate as defined in Section 4.10. Work performed by employees on a Saturday, or Sunday, which is not part of their designated work week, or holiday shall be compensated at one and one-half (1 1/2) times the base hourly rate.

g. Part-time employees will be paid overtime for all hours worked in excess of 40 per week or over 8 hours in any day.

h. It is understood by the parties that the distribution of overtime shall be administered on a fair basis, consistent with current practices.

Section 5.7 Stand-by

a. A stand-by call-out schedule for those employees required to cover night, weekend, and holiday emergency work shall be posted in the department/division’s normal notice posting location. Employees assigned to standby shall be rotated on standby assignments to be fair to all affected employees. Any employee so scheduled shall be considered "uncontrolled" and available by telephone or pager during such stand-by time.

b. Weekly equipment checks, reading of meters and gauges, and regular preventative maintenance performed by the employees during their designated work week and then performed by employees while on stand-by duty during weekends, holidays, or nights shall not b e considered emergency stand -by work, and the employees shall not lose their guaranteed stand-by pay.

c. Nothing in this section shall require the assignment of stand -by. The City reserves the right to develop stand -by schedules if and when it is deemed by the City necessary to meet service demands.

d. The definition of standby as used in this section is intended to mean the times the City requires an employee be available for work and available for work on an emergency basis.

Standby does not apply to regularly scheduled meetings or work where the employee has prior knowledge of the time and date when the employee’s presence is required.

e. Employees called to work shall be guaranteed compensation of two (2) hours at the rate of time and one-half (1 ½) their base hourly rate of pay. If the employee works past the

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guaranteed two (2) hours, then all time shall be reckoned by the one -half (½) hour. If a subsequent call is within the two (2) hours allotted for the first call, time shall be reckoned by the half (½) hour. If a subsequent call is received after the orig inal allotted two (2) hours, another minimum call back of two (2) hours at time and one -half (1 ½) shall be compensated.

f. There shall be no travel pay for employees not on stand -by and called back to work.

Employees on stand-by may have use of a City vehicle. Hours of work shall commence at the time an employee is called to work.

Section 5.8 Stand-by Compensation

An employee placed on stand-by shall receive compensating pay as follows:

a. Night/Weekend Standby: Employees shall be guaranteed t hree (3) hours of straight time at their base hourly wage rate of pay for each day on stand-by.

b. Holiday Standby: The employee(s) shall be guaranteed six (6) hours of straight time at their base hourly rate of pay for each day of standby. Employees who are on standby and called back to work for any reason shall be paid as stated in Section 5.7(e) of this Article and shall not lose their guaranteed six (6) hours standby pay.

c. If call back work is performed, employees shall receive the appropriate two (2) hour minimum at the overtime rate in addition to the stand-by pay.

Section 5.9 Call Back (Not on Standby)

a. Call back : means when an employee return s to work after completing their regularly scheduled shift, on weekends or holidays. Call back to work specifically does not include times an employee is asked to remain at work beyond their regular workday.

b. An employee(s) not on standby and called back to work on a holiday shall be compensated a minimum four (4) hours at the appropriate overtime rate of pay. Any time after the first four (4) hour minimum shall be rounded up to the nearest half (½) hour.

c. An employee(s) not on standby and called back to work on the sixth (6th) or seventh (7th) consecutive day, or after their assigned work shift, shall be compensated a minimum of two (2) hours at the appropriate overtime rate of pay. Any time after the first two (2) hour minimum shall be rounded up to the nearest half (½) hour.

d. IT employees required to perform duties either remotely or off -site after hours , on weekends or holidays to address computer problems, are entitled to two (2) hours of call back pay. The call back pay is per remote access/phone call. All calls or remote access within the two-hour period is considered one call back. Any subsequent calls beyond the initial two (2) hours will be treated the same as the initial call back.

e. There shall be no travel pay for employees not on standby and called back to work.

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Section 5.10 Time Off After Overtime Work

Any employee, whether or not on stand-by, called to perform overtime work after 10:00 P.M. and before 2:00 A.M. and such work exceeds two hours, shall, at their option, be given up to eight (8) hours off before being required to report to work on their next regular shift. They shall be paid the regular base hourly rate of pay from the time reporting to work.

Section 5.11 Right to Contact Residence

Any employee(s) required to work beyond their regularly scheduled work shift shall be afforded an opportunity to contact their place of residence by telephone or such contact may be relayed by radio and answering service.

Section 5.12 Out of Class Assignment

a. Prior to assignment of temporary duties to an employee, the assigning supervisor shall determine if the work is out -of-class, as defined in this section, and shall notify the employee in writing if the assigned duties qualify as out-of-class before work commences.

b. Out-of-classification assignment for purposes of this section is defined as performing, as directed by a supervisor or department head, the major portions of the assigned higher classification's duties for the period indicated in Section 5.12 (c) below.

c. Once an employee has worked in a higher classification for forty (40) accumulative hours and is assigned to work in that higher classification for a period exceeding three consecutive working days, that employee shall be compensated as provided by the terms of this Section. The higher compensation shall begin on the fourth (4th) working day and shall be retroactive to the beginning of the work assignment. It is understood and agreed that this provision applies only in those instances where the responsibil ities of the employee's classification do not include assuming the duties of a higher classification for periods of absence of the higher classification incumbent.

d. Out-of-class will consist of pay at the lowest step of the higher classification worked that represents at least a five percent (5%) increase in pay for the assigned employee. In no event shall the employee receive a lower than five percent (5%) increase in pay for an out- of-class assignment.

e. Upon completion of out -of-class assignment, the supervisor will provide a description of duties performed and an informal evaluation, to be placed in the employee's personnel file.

Section 5.13 Clean Up Prior to Quitting Time

When feasible, employees operating at a distance from their normal workplace check in shall be allowed a reasonable amount of time to have all the equipment and tools picked up and in the yard on or before quitting time.

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Section 5.14 Workload

The City agrees to meet and confer over changes to employee’s workloads in accordance with legal requirements.

Section 5.15 Alternate Work Programs

The presence of alternate work programs will not result in the reduction of bargaining unit staff.

For the purpose of this provision, alternative work programs shall consist of short-term stimulus work programs; nonprofit work programs; and training programs.

ARTICLE VI

REST AND LUNCH PERIODS

Section 6.1 Rest Periods

a. The City agrees that full-time employees shall be given a fifteen (15) minute uninterrupted rest period at approximately the mid-point of the first half shift and approximately at the mid-point of the second half shift. If full-time employees are required to work beyond their regularly scheduled workday the employee shall be allowed a fifteen (15) minute uninterrupted rest period on City time immediately following the end of their regularly scheduled workday and every two (2) hours thereafter while working overtime.

b. The City agrees that all assigned Department of Transportation (DOT) drivers shall be provided the mandatory rest periods as required by DOT.

Section 6.2 Lunch Periods

a. At mid-shift, or as near thereto as practicable, each full -time employee shall be allowed an uninterrupted lunch period between thirty (30) minutes and one (1) hour per shift. Every effort will be made to provide this lunch period at mid -shift; however, lunch period schedules are determined and approved by management and not at the discretion of the employee.

b. After an employee has been held on duty for more than two (2) hours after their shift end, and every fourth (4th) hour thereafter, the employee(s) shall be permitted a one-half (1/2) hour meal period on the City’s time.

c. Employees required to work during the scheduled meal period will be paid thirty (30) minutes at one and one half (1 ½) times the employee's regular rate of pay.

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ARTICLE VII

UNIFORMS AND PROTECTIVE CLOTHING

Section 7.1 Protective Clothing

Where required (such as, but not limited to working in rain, in and around mud, water, sewage, testing in labs, etc.), the City shall furnish employees with waterproof rain gear including aprons, gloves, pants, coats, rubber boots and hats, and two (2) pair of coveralls free of charge and returned by the employee in the same condition as received subject to reasonable wear and tear. Rubber boots shall be sanitized before re-issue. Employees shall be responsible for cleaning all non -protective clothing. E mployees shall also be responsible for damage to protective clothing not considered reasonable wear and tear. The City shall make all reasonable attempts to provide safe, useable protective gear and safety equipment to employees. Replacement of protective gear and equipment will be determined by the City on an as needed basis. Equipment not returned will be replaced at the employee's expense.

Section 7.2 Welding Equipment

The City shall provide all welding hoods, welding stingers, cutting tips, welding gloves, aprons and welding jackets to employees when employees are required to perform welding duties.

These are not intended to be permanent issue items but only for the du ration of the welding assignment.

Section 7.3 City to Furnish Tools

The City shall furnish all tools it deems necessary to maintain its equipment and facilities in good and safe condition.

Section 7.4 Public Safety Uniforms

The City shall provide seven (7) uniform shirts and five (5) uniform pants, or combination of a total of five (5) pants and skirts for Dispatchers, Public Safety Records Clerks, Community Service Officers, and other clerical staff required to wear uniforms represented by this bargaining unit. Additionally, one leather belt will be provided and for Community Service Officers only, one winter jacket. The employee shall have the responsibility to ma intain the uniforms in a presentable fashion. The uniforms will be purchased by the City. Thereafter, uniforms will be replaced by the City on an as-needed basis.

Section 7.5 Uniform Services

a. Parks, Facilities and Grounds Maintenance, Wastewater Treatment, Power Equipment, Streets, and Water employees shall be provided uniform service with City patches and caps with the City logo.

b. Uniforms shall be worn by employees in the above divisions during their designated work

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shifts. Employees not in uniform may be subject to disciplinary action.

ARTICLE VIII

SAFETY

Section 8.1 Protective Safety Clothing

The City shall furnish appropriate protective clothing such as, but not limited to, hard hats, goggles, safety glasses (not prescription lenses) ear guards or plugs, safety toe guards, eye wash stations at all labs, or any other form of protective clothing or equipment that may be required as a condition of employment by the City and/or State, Federal, or local safety laws, standards, rules, and regulations.

Section 8.2 Safety Glasses

Safety glasses and/or prescription safety glasses broken in the course of employment shall be replaced at no cost to the employee upon submission of the proper evidence and claim form.

Section 8.3 Safety Devices & Equipment

a. The City shall furnish the appropriate safety devices and safeguards which each employee shall use as directed.

b. Field crew employees who are required by the City to wear work boots on the job, will be reimbursed by the City up to $250 per year for the work boots and may use a portion of the $250 for shoelaces, insoles, and waterproofing. Other employees required by the City to wear work boots on the job will be reimbursed up to $200 every two years for purchase of the work boots. Reimbursement will be based on presentation of appropriate receipts to the department designated individual.

c. Work boot administration will be as provided on Attachment “B” to this agreement.

Section 8.4 First Aid Equipment and Emergency Medical Care

Adequate first-aid equipment shall be maintained. The City shall arrange for adequate and prompt transportation to a hospital or doctor for any employee who is injured on the job and may require a doctor's care, hospitalization, or both.

Section 8.5 Applicable Safety Standards

All State and/or Federal and/or local safety laws, standards, rules, and regulations shall be applicable to members to covered by this Agreement. The City and employees are equally responsible for implementing such laws, standards, rules, and regulations.

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Section 8.6 Determination of Unsafe Conditions

No employee shall be discharged for refusing to work under conditions injurious to their health or safety as determined under any rule or regulation of the United States or State of California or other political subdivision. Such determination shall be made by a responsible agent of the State of California, OSHA, or any other political subdivision, or by a safety inspector from an applicable insurance carrier.

Section 8.7 No Retaliation for Safety Requests

An employee shall be able to file a safety request form with no retaliation from the Safety Committee, supervisors, or management.

Section 8.8 Hazardous Chemical Clothing

The City shall provide disposable protective clothing for employees working with hazardous chemicals or shall provide laundry service for non-disposable clothing used in the application of hazardous chemicals.

ARTICLE IX

LEAVE PROVISIONS

Section 9.1 Sick Leave

a. The intent of sick leave is to provide a continuity of full salary to those employees who are unable because of illness or injury to perform the duties of their positions. Sick leave is allowed and must be used for an employee's illness or injury, and for health -related appointments or treatment. Employees may also use sick leave to attend to the illness or injury of a family member of their immediate family.

d. The definition of immediate family, as used in this section, includes husband or wife; registered domestic partner; mother, father, or grandparents of either husband or wife; son, daughter, brother, sister or foster child of the employee; or any relative by blood or marriage residing in the same household.

c. The terms of Section 9.12 of this Article shall apply to the conditions of leave stated in this Section.

Section 9.2 Sick Leave Accrual

a. Each full-time employee shall be entitled to accumulated sick leave with pay at the rate of

3.692 hours per pay period, which is equal to 12 days per twelve (12) month period, beginning with the first pay period of employment, provided the employee has been in pay

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status for fifty percent (50%) or more of the first month or any month thereafter. Sick leave shall accumulate in an unlimited amount. Employees may use accrued sick leave after thirty (30) calendar days of employment.

b. Accrual of sick leave shall be prorated for regular part -time employees based upon the assigned hours of the part-time employee.

c. No paid sick leave shall be granted in excess of the employee’s accrued sick leave balance.

Section 9.3 Sick Leave Compensation

To receive compensation while on sick leave, the employee shall notify his/her immediate supervisor or the designated department/division representative, prior to or within twenty (20) minutes of the beginning of the employee’s regularly assigned workday i n that department.

The Department Head or designee shall waive the above requirement if, in his/her opinion, an emergency or other exceptional circumstance so warrants.

Section 9.4 Sick Leave Deduction

a. Employees shall be charged sick leave at the rate equal to their regular workday for each full day absent. Absence less than a regular workday will be charged sick leave at the rate of one-quarter (1/4) hour sick leave for each one-quarter (1/4) hour or less absent.

b. Any employee scheduled to work a holiday who reports sick will be charged sick leave at the appropriate rate and the holiday will be accrued.

Section 9.5 Illness during Vacation Leave

An employee who becomes incapacitated for work due to illness or injury or to care for an ill or injured immediate family member, as defined in Section 9.1 for more than three (3) consecutive calendar days while on paid vacation may substitute accrued sick leave or other leave as defined in Section 9.7, provided the request for sick leave substitution is accompanied by a doctor’s statement or other evidence satisfactory to the department verifying the incapacity. The substitution of sick leave shall only be in the amount as actually needed to cover the period of illness.

Section 9.6 Holiday during Sick Leave

Paid holidays immediately preceding, immediately following, or wholly within the period for which sick leave is granted shall not be regarded as part of such period of sick leave.

Section 9.7 Earned Vacation, CTO and Holiday as Sick Leave

a. An employee who has used his/her sick leave, may request the use of accrued vacation, earned compensatory time (CTO), or holiday band (as applicable) as though such time

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were sick leave.

b. The employee must request the use of vacation, CTO, or holiday for sick leave through his/her supervisor or department designee. The order of use is at the discretion of the employee.

Section 9.8 Sick Leave Conversion/Pay Options

Any employee who has not taken more than 36 hours of sick leave during the twelve (12) month period beginning the first pay period in January and ending the second pay period in December of each year (excluding sick leave taken concurrently with protected leave) shall be entitled to convert up to 24 hours of unused sick leave to the employee’s deferred compensation account or leave with pay, providing that at no time does the employees’ sick leave balance fall below 192 hours.

Section 9.9 Sick Leave for State Disability Claims

a. An employee absent from work for reasons that will entitle the employee to compensation under the State Disability Compensation law or other salary continuation benefit, shall receive for the duration of such compensation, and while an employee with the City only that portion of the regular salary paid first from accrued sick leave and subsequently from vacation and then earned CTO, that will, together with the salary continuation benefit, equal regular salary. At no time shall compensation to the employee (salary from accrued leave plus the salary continuation benefit) exceed employee’s normal salary.

b. The employee shall provide salary continuation payment information as soon as possible to payroll to ensure coordination of benefits as indicated in this section.

Section 9.10 Family Medical Leave

a. Employees shall be allowed to use Family Medical Leave in accordance with City policy implementing the provisions of federal and state family medical leave provisions.

b. Members of this bargaining unit who apply and qualify for benefits under the California Family Temporary Disability Insurance (FTDI) may use accrued sick, vacation or CTO leave to cover the seven (7) day waiting period to coordinate benefits from the City.

c. A member who receives FTDI compensation may receive for the duration of such compensation, and while an employee with the City, the portion of their regular salary paid first from accrued vacation, then earned CTO, and subsequently accrued sick leave, that combined with the FTDI compensation equal the member’s regular salary. At no time shall the total compensation to the employee exceed the employee’s normal salary.

d. The employee is responsible for notifying payroll of their intent to coordinate FTDI benefits under this section. The employee must provide FTDI compensation information to payroll as soon as possible to ensure coordination of FTDI benefits under this section. Failure to

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notify payroll or provide the required compensation information may result in the loss of the ability to coordinate benefits under this section.

Section 9.11 Maternity Leave

a. Illness accompanying pregnancy which incapacitates the employee to the extent that she cannot fully perform her duties shall warrant the granting of sick leave where such illness is established by a statement from a licensed physician.

b. Maternity leaves shall be granted consistent with State and Federal law and court decisions.

Section 9.12 Physician's Statement

a. A Department Head or supervisor may require the employee to furnish a certificate or statement from a regular licensed and practicing physician, or other adequate medical evidence of the employee’s ability to return to regular or modified duty.

b. Any employee returning to work from an extended medical leave of more than ten (10) days must present to his/her supervisor a statement from employee’s treating physician which confirms that the employee is physically capable of returning to his r egular job duties. An employee may not be allowed to return if the requested physician’s statement is not provided.

Section 9.13 Medical Leave Without Pay\Extended Medical Leave

a. Upon depletion of accrued sick leave, CTO, vacation and qualifying California and Family Leave time, for an injury or illness, whether industrial or non -industrial and upon the recommendation of the employee's department head, an employee may be placed on medical leave of absence without pay for a period not to exceed sixty (60) days. If the employee is unable to return to work at the end of this period, further medical leave must be requested, and will be subject to approval of the City Manager. If fu rther leave is granted, the employee must notify the City of the intent to return to work every thirty (30) days.

b. Employees on medical leave without pay and who have used the maximum allowable time under California and federal family leave laws, are responsible for and may elect to pay insurance premiums by the first of the month in which coverage is requested on insurance plans for coverage they wish to continue. Nonpayment of premium by the employee will discontinue coverage by the City while on leave without pay.

c. Vacation and sick leave shall not accrue during any period of leave without pay.

Employees on leave without pay shall not be paid for or accrue holidays observed during the period of leave without pay.

d. Extended medical leave is defined as a period of time in excess of ten (10) consecutive working days wherein an employee is placed off work by a licensed medical practitioner because of health reasons.

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e. The City may require periodic reports on the employee’s medical status and ability to return to work during an extended medical leave.

Section 9.14 Military Leave

Military leave shall be granted consistent with State and Federal law and court decisions.

Section 9.15 Bereavement Leave

a. An employee of this bargaining unit shall be entitled to leave with pay for a maximum of five (5) scheduled workdays in the event of the death of the employee’s spouse, registered domestic partner, or children, including stepchildren . Other than said paid leave, such leave does not accrue or have any cash value.

c. An employee of this bargaining unit shall be entitled to leave with pay for a maximum of three (3) scheduled workdays in the event of the death of the employee’s parents, siblings, grandchildren, or grandparents. Other than said paid leave, such leave does not accrue or have any cash value.

The definition of parent and siblings as used herein shall mean stepparent or half-sibling, foster parent as well as natural parents of the employee.

c. An employee of this bargaining unit shall be entitled to leave with pay for a maximum of one (1) scheduled workdays in the event of the death of the employee’s brother-in-law, sister-in-law, or parents or grandparents by marriage or registered domestic partnership.

Other than said paid leave, such leave does not accrue or have any cash value.

d. Additional time may be granted and paid from accrued vacation or CTO time upon request from the employee and approval of the appropriate department representative.

e. The City reserves the right to request proof of the death of the deceased and the employe’s relationship to the deceased.

Section 9.16 Leave Without Pay

An employee desiring leave without pay for other than reasons which qualify for statutory leave protected by law or for other than a medical leave without pay shall make written request to the City Manager giving a full explanation of the reason for the request. The City Manager may grant such requests for a period not to exceed nine (9)months from the date of approval.

Section 9.17 Relief of Duty/Administrative Leave

a. An employee may be relieved of duty and placed on administrative leave for a period not to exceed two (2) days, if, in the opinion of the department head, the employee is incapacitated for work due to non -work related illness or injury. If said incapacity may reasonably be expected to extend beyond two (2) working days, the department head may

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require the employee to submit to a fitness for duty examination by a physician designated or approved by the City Manager.

b. If the fitness for duty report of the physician shows the employee to be in an unfit condition to work, the department shall have the right, subject to an interactive process discussion and approval by the City Manager, to grant such employee to take sufficient leave of absence, so as to enable the employee to to properly perform the regularly assigned duties of the position currently held by the employee. Such leave of absence may be paid from accrued sick, vacation, holiday, or CTO time.

c. All expenses in connection with the fitness for duty physical examination are to be borne by the City.

d. The intent of this provision is to address reasonable accommodation on an individual basis and is not intended to implement a drug-testing program or affect the sick leave provisions contained in other sections of this Agreement.

Section 9.18 Court Leave

a. Employees who are called or required to serve as a trial juror, or as a witness under subpoena who is not a party to a court action, shall be granted leave for such purpose upon notification and appropriate verification of the period of required absence submitted to his/her supervisor. The employee shall be paid regular salary for the time served as a juror or witness under subpoena as above, provided the jury or witness fees paid to the employee are deposited with the City.

b. Any employee who, on their day(s) off are required to appear as a witness for the City shall receive a minimum of two (2) hours at time and one-half (1 ½).

Section 9.19 Pay for Court Duty

Hours paid for court duty will be counted as hours worked for the purpose of computing vacation pay, health and welfare and pension contributions.

Section 9.20 Attendance at Training

Employees may be granted special permission, without loss of pay, to attend professional or technical institutes or conferences, or other meetings as may contribute to the effectiveness of their service to the City. Such special permission is subject to t he approval of the Department Head. Employees granted said special permission shall be considered to be on duty status.

Section 9.21 Reasonable Accommodation and Return to Work

The City agrees to abide by its obligation under Federal and State law regarding reasonable accommodation (i.e. the interactive process). Employee with qualifying medical conditions may

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request to meet with Human Resources to discuss temporary accommodation that allow modified duty; all reasonable accommodation will be considered.

ARTICLE X

VACATION AND HOLIDAY

Section 10.1 Paid Holidays

The following shall be paid holidays to all employees:

(1) New Year's Day
(2) Martin Luther King Day
(3) President's Day
(4) Memorial Day
(5) Juneteenth
(6) Independence Day
(7) Labor Day
(8) Veteran's Day
(9) Thanksgiving Day
(10) The Day After Thanksgiving Day
(11) Christmas Eve Day
(12) Christmas Day
(13) New Year's Eve Day
(14) One (1) personal holiday to be selected by the employee who has completed at least six (6) months of employment with the City. Said holiday shall be one (1) per employment year and does not accrue from year to year.

Section 10.2 Religious Holidays

Employees may request time off to attend religious services or other religious activities on Good Friday or on other recognized religious holidays during the year. Such time off shall be charged to the employee's annual accumulated leave or compensatory ti me off. If the employee has no accumulated annual leave or compensatory time off, such time off shall be without pay.

Section 10.3 Pay for Holidays

a. Employees in a paid status the day prior and first working day after a holiday shall be paid for the holiday as specified in Section 10.1. Pay shall be at the base hourly wage rate and not to exceed eight (8) hours per holiday. Paid status is defined as working on regularly assigned duty, or on approved leave. If an employee is required to work on any of the specified holidays, they shall receive the overtime rate of pay for those hours required to work plus the holiday pay.

b. Employees assigned to an alternative work schedule that results in a regularly assigned shift of longer than eight (8) hours per day, may cover additional hours in the assigned

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work shift above the eight (8) holiday hours by working flex time within the work week, subject to supervisory approval, or may use accrued vacation or CTO.

c. Dispatchers will be credited at eight (8) hours per holiday for 104 hours of accrued holiday time effective the first pay period of the new calendar year. This credit is to recognize that members may be required to work on an observed city holiday. Holiday time credit will be pro-rated for all newly hired members in their initial calendar year.

d. Holidays not taken by June 30 for holidays accrued in the fiscal year shall be paid to a Dispatcher at the Dispatcher hourly pay by the second pay period in July following the end of the fiscal year. Unused holiday time shall not be allowed to accrue or be carried forward from one fiscal year to the next fiscal year.

e. City shall audit the holidays used by a Dispatcher and the holidays which have been observed by the City upon Dispatcher termination, resignation, or retirement from the City.

The City shall deduct any owed holiday time from accumulated vacation, CTO, or if accumulated time is not sufficient, from the final pay issued upon ending city employment for holidays time used, but not yet observed by the City in that calendar year.

Section 10.4 Holidays Observed on Leave

When an employee is absent on annual leave, sick leave, or compensatory time off, a holiday shall be observed as a holiday.

Section 10.5 Saturday/Sunday Holidays Observed

If any of the holidays fall on a Saturday, Friday shall be deemed as the observed holiday. If any of the holidays fall on a Sunday, Monday shall be deemed as the observed holiday.

Section 10.6 Vacation Accrual

a. The terms of vacation accrual and eligibility will be as stated in the City’s Personnel Rules, Section 10.5 (a) and (b).

b. Full-time employees accrue vacation as follows:

Years of Continuous
Service
Hours Earned
Per Pay Period

Annual
1 – 4 3.08 hours 10 days/80 hrs.
5 – 10 4.62 hours 15 days/120 hrs.
11 – 19 6.15 hours 20 days/160 hrs.
20 + 1 day per year for each year over 20 to maximum
of 25 days per year (200 hrs.)

c. Accrual of vacation shall be prorated for regular part-time employees based upon the assigned hours of the part-time employee.

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Section 10.7 Vacation Conversion

An employee may convert up to 30 hours of vacation leave to be accrued in the coming fiscal year into cash, so long as the employee irrevocably elects to convert the amount of vacation leave at least twelve (12) months prior to the conversion. Payment will be at the member’s current hourly rate of pay (1:1 ratio).

Section 10.8 Maximum Vacation Benefit Accumulated

Maximum vacation accumulation shall be 480 hours. Vacation accrual will stop when an employee reaches 480 hours of accrued vacation time. Vacation accrual will resume once the vacation balance has been reduced through time off.

Section 10.9 Years of Service Defined

a. For the purposes of this section, years of service shall mean years of unbroken seniority with the City which shall in no event be calculated from a date prior to the time the employee actually commenced working in regular appointment for the City.

b. Unbroken seniority is defined as continuous city employment. Employees returning to City employment after leaving the city service for longer than 30 days may lose seniority from prior employment for purposes of vacation accrual, anniversary dates and any department-based seniority.

Section 10.10 Pro-Rated Vacation Benefits

a. An employee who, during an anniversary year, is on leave -of-absence without pay shall fail to qualify for full vacation benefits but shall be entitled to pro -rated vacation benefits.

Vacation shall be pro-rated by dividing the straight time hours actually worked during the anniversary year by 173.3, and then multiplying that factor by 1/12th the vacation the employee would have earned had the anniversary year been fully worked.

b. An employee whose employment is terminated prior to the completion of the anniversary year shall be entitled to pro-rated vacation.

Section 10.11 Vacation Scheduling

Vacation scheduling will be conducted within each department in accordance with overall department seniority. A minimum of two weeks advance notice is required for request to be considered for approval. Requests less than a two week notice, will need department head approval.

ARTICLE XI

WORKER'S COMPENSATION

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Section 11.1 Use of Accrued Leave

Employees who are absent from duty because of a temporary disability defined as industrial under the Worker's Compensation Act may use accrued sick leave, earned compensatory time off, or accrued vacation in coordination with Worker's Compensation temporar y disability payments for pay. The amounts paid by the City, when added to the temporary disability benefits, shall not exceed the employee's regular rate of pay.

Section 11.2 Pay on Day of Injury

Employees who, as a direct result of an on-the-job industrial injury, are unable to complete a full day's work, shall nevertheless be paid for the full day on which such injury occurred. Said pay shall be provided upon evidence that said injury required t he attention of a licensed physician, and upon the recommendation of the physician that the employee not immediately return to work.

Section 11.3 Accrual of Benefits

Employees who are on worker's compensation temporary disability shall accrue hospital, medical, dental benefits, and sick leave and vacation benefits as long as the employee is considered to be in a paid status. Paid status is defined herein as receiving compensation from the City in the form of accumulated sick, vacation, or compensatory time off. Employees on industrial injury leave shall be paid for City holidays observed during the employee's industrial leave. The amount paid by the City for the holi day, when added to the temporary disability benefits, shall not exceed the employee's regular rate of pay.

Section 11.4 Disability Retirement

When it appears an employee cannot return to normal duties because of the injury, and the City determines that a comparable position or modified duties are not available, disability retirement may be requested by the City unless the employee applies for or consents to retirement as of an earlier date; at which time accrued benefits, vacation, sick leave, and compensatory time off, will be compensated at the current regular rate of pay. The Retirement Board which administers the retirement system is the fin al authority on the granting of retirement, and the City has no control over the granting or disallowance of any retirement request.

ARTICLE XII

HEALTH CARE BENEFITS

Section 12.1 Payment of Laborers’ Health and Welfare Premiums

The City agrees that on or before the tenth (10th) day of each calendar month it will pay the premium for the Laborer’s Health and Welfare Plan for each employee covered by this

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Agreement who was on the payroll during the preceding calendar month and has elected to be covered by the Laborers' Health and Welfare Trust Fund, to the Laborer’s Health and Welfare Trust Fund for Northern California, at the office of such Fund in Fairfield, California, for the purpose of providing benefits for such employee under Plan III of the Special Benefit Plans of the fund (plus optional benefits described in Appendix 2 and 3 to such plan) for the month in which contribution is made. Such contribut ion shall remain in effect, and such benefits shall continue to be provided, until the expiration of this Agreement. However, the city will not pay for any amount of the premium which exceed the contribution amount contained in Section 12.3 (b). The Union shall provide the City with the current monthly premium rate on or about February 1 of each year.

Notwithstanding the foregoing, in the event the Board of Trustees determines that the current contribution amount or the amount referred to in the Trust Participation Agreement is insufficient to provide the benefits then in effect, the Board of Trustees r eserves the right to modify benefits so that the cost of actual benefits does not exceed the contribution rate.

It is expressly understood and agreed that no employee shall be eligible for the benefits of the Plan during any month unless and until the employer has made the required contribution in full to the Fund on his/her behalf for that month. An employee who ha s been laid off or terminated may continue his/her eligibility for benefits by electing COBRA benefits, as provided by law, and by paying to the Fund by the required premium.

Section 12.2 Acceptance of Trust Agreement

The City further agrees to accept, assume, and be bound by all of the obligations imposed upon the individual employer by that certain trust agreement known as the Laborers' Health and Welfare Trust Agreement dated March 4, 1953, except insofar as those ob ligations are modified herein, and it hereby irrevocably designates and appoints the employers mentioned in said Trust Agreement and appoints the employers mentioned in said Trust Agreement as its attorney-in-fact for the selection, removal and substitution of Trustees as provided in said Trust Agreement and as may hereafter be provided by or pursuant to the Laborers' Master Agreement or said Trust Agreement.

The Union agrees to hold the City harmless in regard to all liability relating to employee participation in the Laborers’ Health and Welfare Trust Fund, beyond the City contribution described in section 12.3 (b) below.

Section 12.3 Health Benefits

The City agrees to hold citywide labor-management benefit advisory committee meetings that shall include Union participation, regarding the selection of healthcare plan options.

Effective with the plan year beginning January 1, 2027, the following terms shall apply:

a. All employees must enroll in an available City medical plan unless they opt out. In order to opt out, an employee must provide the following:

1. Proof that the employee and all for whom the employee intends to claim a personal

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exemption deduction for the taxable year or years that begin or end in or with the City’s plan year to which the opt out applies (”tax family”), have or will have minimum essential coverage through another source (other than coverage in the individual market, whether or not obtained through Covered California) for the plan year to which the opt out arrangement applies (“opt out period”); and

2. The employee must sign an attestation that the employee and his/her tax family have or will have such minimum essential coverage for the opt out period. An employee must provide the attestation every plan year at open enrollment.

b. The City shall contribute the following amounts toward the combined premiums for medical, dental, and vision on a semi -monthly basis (24 pay period). The City’s contribution shall not exceed the actual premiums, or the contribution amounts listed below, whichever is less.

1. $425 semi-monthly ($850 monthly) for employees enrolled in Employee -Only medical coverage.

2. $820 semi-monthly ($1,640 monthly) for employees enrolled in in Employee + 1 medical coverage.

3. $1,145 semi-monthly ($2,290 monthly) for employees enrolled in Employee + Family (more than one dependent) medical coverage.

c. The City shall pay one hundred percent (100%) of the dental and vision premiums for employees who waive medical coverage.

d. Employees who waive medical coverage shall receive $100 semi-monthly ($200) monthly) taxable compensation.

e. The City shall continue Section 125 program for pre-tax deductions for the employee share of medical, dental, and vision insurance premiums.

f. Benefits shall stop at the end of the month when City employment is ended for any reason.

All coverage, except as required to be offered or extended under federal and state law, shall end.

There is not responsibility on the part of the City to pay, either in money or premiums, any remaining City or employee obligations beyond the month of termination of an employee’s employment.

Cash payment for medical waivers will be paid only through the end of the month in which an employee’s employment terminated. Such payment will be included in an employee’s final pay received from the City.

Any outstanding premiums required to continue benefits through the end of the month of an employee's termination of City employment will be withheld from the final pay received from the City.

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The City retains the discretion to select the City plan(s) each year. In the event the City makes changes to the plan selection, the Group will receive advance notice and opportunity to discuss concerns regarding the changes.

In the event that the Affordable Care Act is repealed, the City agrees to meet and confer with the Union regarding this issue.

ARTICLE XIII

RETIREMENT

Section 13.1 Definition of Retirement

a. For the purpose of this Section, the term “retiring” is defined, understood and intended to mean, an employee’s withdrawal from employment with the City at a time when the employee qualifies for pension benefits through the 1937 Act Retirement System, together with the filing of an application by the employee for retirement benefits and notification by the administrators of the 1937 Act Retirement System of approval of the application and the right of the employee to commence receipt of current benefits fro m the retirement system. Discontinuing work for the City under any circumstances other than defined herein, or deferral of retirement payments, will not be considered as “retiring” for the purpose of payment of a portion of any unused sick leave benefit as defined herein.

b. The minimum requirements for regular service retirement as stated in the Stanislaus County Employee’s Retirement Association information is completion of 30 years of service, or attainment of age 50 with 5 years of completed service and 10 years of Association membership.

c. Effective January 1, 2005, the City shall provide enhanced retirement benefits pursuant to the formula outlined in Government Code Section 31676.4 commonly known as 2% at 55 for the member of this group.

d. Unit members hired on or after January 1, 2013, and designated as “new members” to StanCERA who are miscellaneous employees shall be enrolled in the 2% at 62 retirement formula as required by law under the California Public Employees’ Pension Reform Act (“PEPRA”- AB 340/SB 197). As required under PEPRA, “new members shall:

1. Individually pay an initial member contribution rate of 50% of the normal cost rate for the Defined Benefit Plan in which said “new member” is enrolled, rounded to the nearest quarter of 1%, or the current contribution rate of similarly situated employees, whichever is greater; and

2. Have “final compensation” measured by the highest average annual pensionable compensation earned by the member during a period of at least 36 consecutive months.

Any provisions in this Agreement which contradicts any provision of PEPRA, shall be

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deemed null and void, with the contrary PEPRA provision(s) being given full force and effect.

Section 13.2 Retirement Contribution

All members shall pay 100% of the employee’s contribution into the 1937 Act Stanislaus County Employee’s Retirement System. Employe’s contribution shall be vested in the name of the employee as permitted under the rules and regulations of the 1937 Act Stanislaus County Retirement System.

Section 13.3 Payment of Sick Leave Upon Retirement

Sick leave shall be paid upon retirement of the employee from the City's service at the current salary rate then being paid to the employee by the City of Ceres. A member of this unit will be paid 50% if their unused accumulated sick leave at retirement.

Section 13.4 Deferred Compensation and Retiree Benefits

a. During the enrollment period of each year of this agreement, members of the Miscellaneous Bargaining Unit may enroll in a deferred compensation program.

b. Upon retirement employees may contribute to their individual deferred compensation account any unused and accrued vacation, CTO, or holiday pay in whole or in part.

c. The City agrees to implement upon retirement of an employee a retiree health savings plan administered by a provider selected by the City. Employees in this group will contribute upon retirement 50% of allowable Sick Leave Conversion to a Retiree Health Savings Account or Cash Out unused accumulated sick leave.

ARTICLE XIV

DISCIPLINE

Section 14.1 Removal of Discipline

Upon employee request, the City will remove written reprimands from an employee’s personnel file five years or more after the date of the reprimand, so long as the employee has not received subsequent discipline of any kind.

Section 14.2 Reasons for Discharge

The City shall have the right to discharge any employee for dishonesty, insubordination, drunkenness, incompetence, willful negligence, failure to perform work as required or to observe the City's safety and reasonable house rules and regulations which mus t be conspicuously posted or ordering the violation of this Agreement.

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Section 14.3 Discipline Procedures

Employees are entitled to pre-disciplinary due process in advance of any disciplinary suspension, demotion, reduction in pay and discharge.

a. Written Notice: Written notice of the proposed disciplinary action will be served on the employee by the employee’s immediate supervisor either by personal service or by U.S.

Mail, addressed to the employee at his/her last known address. Such notice will include a statement of the reasons(s) for the proposed action, the charge(s) being considered, the proposed discipline, and a copy of all written materials, reports, or documents upon which the intended discipline is based . Service shall be deemed complete on the day the employee is personally served, or if service is by mail, two days after the notice is deposited in the U.S. Mail. Pre-disciplinary due process is not required for oral or written warnings. The employee may have a representative of his/her choice present at the personal service of the discipline notice.

b. Employee Review: The employee will be supplied with a copy of the documents or materials upon which the proposed disciplinary action is based at the time the written notice of the proposed disciplinary action is served on the employee.

c. Employee Response and Appeal to Department Hearing Officer : Within five (5) working days after service of the notice of proposed disciplinary action, the employee will have the right to respond orally or in writing, at the employee's option, to their respective department designated hearing officer concerning the proposed disciplinary action. The employee may have a representative of his/her choice present at the time such oral response is made. The department designated hearing officer shall consider the employee's response, and shall affirm, modify, or suspend the proposed disciplinary action. The decision of the designated hearing officer shall be served on the employee in the same manner as provided in Section 14.3 (a). within five (5) workdays of receipt of the employee’s written response or oral presentation.

d. Administrative Leave: Notwithstanding the provisions of this Agreement, should it be necessary to complete an investigation or to otherwise remove the employee from the workplace, a department head may order the employee being investigated or removed from the workplace on a paid leave status (administrative leave). When a determination is made regarding the discipline to be imposed, the employee may be removed from administrative leave and the discipline imposed.

e. Discipline Imposed: The discipline determined by the department’s designated hearing officer may be imposed once the decision has been delivered to the employee and during any further appeal the employee may wish to pursue according to the procedures stated in this Article.

f. The employee may appeal a disciplinary action imposed by the department hearing officer to the Department Head by filing a written request with the Department Head within five (5) working days after the decision of the department designated hearing officer has been served upon the employee as provided in Section 14.3 (a). The appeal must be in writing

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and state specifically the reason(s) upon which the appeal is based and the restitution being sought. Failure to file an appeal within such time period constitutes a waiver of the right to appeal. If the department designated hearing officer is the depar tment head, the employee may submit any appeal to the City Manager in accordance with the procedures in this sub-section.

g. The Department Head (or City Manager, as designated in (f)) will conduct a hearing on the appeal filed in accordance with Section 14.3(f) within ten (10) day after receipt thereof.

The hearing may be continued either for the convenience of the Department Head (or City Manager, as designed in (f)) or the employee, for a period not to exceed an additional thirty (30) days from the receipt of the appeal. Written notice of the time and place of the hearing, or any continuance thereof, will be given to the employee either personally or by U.S. Mail by the Department Head (or City Manager, as designated in (f).

h. Upon the request of the employee, or at the discretion of the Department Head (or City Manager, as designated in (f)) , the hearing may be conducted in private. The appellant may request a representative to appear with him/her at the hearing. The department head, at his/her discretion, may interview or call any witnesses or other pertinent individuals in order to reach a fair conclusion.

i. Discipline. The department head (or City Manager, as designated in (f)) shall deliver his/her decision in writing to the employee within five (5) workdays of the conclusion of the hearing. The Department Head (or City Manager, as designated in (f)) may modify, uphold, or suspend the disciplinary action and may order the requested or modified restitution to the employee. The decision of the department head (or City Manager, as designated in (f)) shall be final and binding unless appealed in accordance with the procedures stated in this Article XV.

Section 14.4 Discipline Appeal to Arbitration

a. Appeal Procedure. Any disciplinary appeal that has been properly and timely processed through the appeal procedure set forth in Article XV of this Agreement and that has not been settled at the conclusion thereof, may be appealed to arbitration by the Union by serving the City Manager with written notice of its intent to appeal. The failure to appeal a disciplinary action to arbitration in accordance with this Section 14. 4 within ten (10) workdays after receipt of the written answer of the Department Head at Section

14.3 (i). of this Agreement, shall constitute a waiver of the Union’s right to appeal to arbitration, and the written answer of the City delivered by the Department Head shall be final and binding on the employee, City and Union.

b. Selection of Arbitration. Not later than ten (10) calendar days after the Union serves the City with written notice of intent to appeal a disciplinary action to arbitration, the City and the Union shall jointly request the State Mediation and Conciliation Services to furnish, to the City and the Union, a list of five (5) qualified and impartial arbitrators.

Within five (5) calendar days after receipt of that list by the City, the City and the Union shall alternately strike names from the list, until only one (1) name remains. The arbitrator whose name remains shall hear the grievance.

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c. Arbitrator’s Jurisdiction. The jurisdiction and authority of the arbitrator and his opinion and award shall be confined exclusively to the adjudication of the discipline imposed. The arbitrator shall have no authority to add to, detract from, alter, amend, or modify any provision of this Agreement. He shall have the authority only to uphold, modify or suspend the discipline imposed and order restitution based only within any actual loss incurred by the employee up to the date of the written decision. The written award of the arbitrator on the disciplinary appeal adjudicated within his jurisdiction and authority shall be advisory and not binding upon the City.

d. The written decision of the arbitrator will be submitted to the City Manager within fifteen (15) calendar days of the conclusion of the appeal hearing. The City Manager may uphold, modify, or suspend the arbitrator’s decision. Such decision by the City Manager and the arbitrator’s decision shall be delivered in writing to the appellant or appellant’s representative within five (5) workdays of receipt of the arbitrator’s decision. The decision of the City Manager shall be final and binding upon the employee, the Union, and the City.

e. Arbitration Expenses. The fee of the State Mediation and Conciliation Service and the fees and expenses of the arbitrator shall be shared equally by the City and the Union.

Each party shall bear its own costs with respect to witness time, representation, and legal fees.

ARTICLE XV

EMPLOYEE GRIEVANCE PROCEDURE

Section 15.1 Definition

A grievance is defined as an employee -initiated allegation that a term or condition of employment established by the Labor Agreement, the personnel rules, or other written city or departmental policy or procedure has been violated; provided, however, that such term or condition of employment is not subject to the discretion of the City or is not a subject outside the scope of representation as defined in Section 2500 et seq. of the Government Code or the City Employer-Employee Relations Ordinance.

Section 15.2 Grievances Not Considered

The grievance procedure shall not apply if it is a matter which would require the modification of a policy established by the City Council, the current Labor Agreement or other adopted work agreement, or the grievance is reviewable under some other adminis trative procedure such as:

a. Applications for changes in title, job classifications or salary;

b. Appeals from formal disciplinary proceeding;

c. Appeals arising out of Personnel Rules examinations;

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d. Appeals from work performance evaluations.

e. Complaints of discrimination, harassment or retaliation based on a protected classification.

Section 15.3 Provisions of the Grievance Procedure

The following provisions shall apply:

a. Presentation of Grievance : The employee shall follow the sequence and the procedure outlined in Section 15.4 of this Article in presenting a grievance or set of grievances.

b. Timely Presentation: The employee shall discuss the grievance with the employee's immediate supervisor in a timely manner after the act or omission causing the grievance. A timely manner is defined as a period of not more than five (5) working days unless circumstances prohibit otherwise.

c. Prescribed Form: The written grievance shall be submitted with the grieving’s name, department/division, date of act or omission, the specific act or acts complained of and being grieved, the inequity or damage suffered, and the relief sought. All written grievances set forth in 1 5.4 below shall be signed and dated by the aggrieved employee and/or Union Representative.

d. Employee Representative: The employee may choose an individual to provide representation at any step in the procedure. No person hearing a grievance need recognize more than one representative for any employee at any one time unless the hearing individual so desires.

e. Hours: Whenever possible, grievances will be handled between the working hours of 8:00 A.M. to 5:00 P.M., Monday through Friday. Exceptions may be granted for compelling reasons.

f. Time Limitations: The time limitations set forth in this Article, Section 15.4 are of the essence of this Agreement. No grievance shall be accepted by the City unless it is submitted or appealed within the time limits set forth in Section 15.4 of this Agreement.

If the grievance is not timely submitted at Step 1 or 2, it shall be deemed waived. If the grievance is not timely appealed to Step 3, it shall be deemed to have been settled in accordance with the City’s Step 2 answer. If the City fails to answer within the time limits set forth in Section 15.4 of this Agreement, the g rievance shall automatically proceed to the next step. The time limits within which action must be taken or a decision made as specified in this procedure may be extended by mutual written consent of the parties involved. A statement of the duration of such extension of time must be signed by both parties involved at the step to be extended.

g. Consolidation of Grievances: If the grievance involves a group of employees or if a number of employees file separate grievances on the same matter, the grievances

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may be handled as a single grievance and heard at the same time by the same arbitrator. The option to combine grievances shall be at the City’s choice.

h. Settlement: Any grievance shall be considered settled at the completion of any step if all parties are satisfied or if neither party presents the matter to a higher authority within the prescribed time.

i. Reprisal: The grievance procedure is intended to assure a grieving employee the right to present a grievance without fear of disciplinary action or reprisal by a supervisor, superior, or department head, provided provisions of this grievance procedure are properly observed.

Section 15.4 Grievance Procedure Steps

a. Step 1. Discussion with Immediate Supervisor. Not later than five (5) workdays after the event giving rise to the grievance, or five (5) workdays after the employee should reasonably have learned of the event giving rise to the grievance, whichever is later, the employee must discuss the grievance with his\her immediate supervisor. The immediate supervisor shall orally respond to the employee not later than five (5) workdays thereafter.

b. Step 2. Written Grievance to Immediate Supervisor. If the grievance is not settled at Step 1, or the employee has not received an oral response from the supervisor, the employee, not later than five (5) workdays after the discussion or receipt of the answer, may present the grievance in writing to the immediate supervisor. The immediate supervisor shall give the grievant a written response to the grievance within two (2) workdays after receipt of the written grievance.

c. Step 3. Written Appeal to Designated Department Appeal Officer. If the grievance is not settled at Step 2, the employee, not later than five (5) workdays after receipt of the immediate supervisor’s written response, may file a written appeal of that answer to the Department’s designated appeal officer. Not later than ten (10) workdays after receipt of the written appeal, the department designated appeal officer shall meet with the employee and an employee representative, if requested. The department appeal officer shall give a written answer to the grievant within five (5) workdays after such meeting.

d. Step 4. Written Grievance to the Department Head. If the grievance is not settled at Step 3, the employee, not later than five (5) workdays after receipt of the written answer from the department’s designated hearing officer, may file a written appeal of that answer to the Department Head. Not later than ten (10) workdays, or any agreed extension thereto, after receipt of the written appeal, the Department Head shall meet with the employee and employee representative, if requested. The Department Head shall give a written answer to the grievant within five (5) workdays after such meeting. The answer shall be considered final and binding on the employee, the Union and the City unless it is timely appealed to arbitration by the Union in accordance with the procedures set forth in Section 15.5 of this Agreement. If the department designated hearing officer is the department head, this Step 4 does not need to be followed.

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Section 15.5 Arbitration

a. Appeal Procedure. Any grievance, as defined in Section 1 5.1 of this Agreement, that has been properly and timely processed through the grievance procedure set forth in Section 15.4 of this Agreement and that has not been settled at the conclusion thereof, may be appealed to arbitration by the Union serving the City Manager with written notice of its intent to appeal. The failure to appeal a grievance to arbitration in accordance with this Section 15.5 within ten (10) calendar days after receipt of the written answer of the Department Head at Step 4 of the grievance procedure set forth in Section 1 5.4 of this Agreement shall constitute a waiver of the Union’s right to appeal to arbitration, and the written answer of the Department Head at Step 4 of the grievance procedure shall be final and binding on the aggrieved employee, the City, and the Union.

b. Selection of Arbitrator. Not later than ten (10) calendar days after the Union serves the City with written notice of intent to appeal a grievance to arbitration, the City and the Union shall jointly request the California State Mediation and Conciliation Services to furnish, to the City and the Union, a list of five (5) qualified and impartial arbitrators. Within five (5) calendar days after receipt of that list by the City, the City and the Union shall alternately strike names from the list, until on ly one (1) name remains. The arbitrator whose name remains shall hear the grievance.

c. Arbitrator’s Jurisdiction. The jurisdiction and authority of the arbitrator and his opinion and award shall be confined exclusively to the interpretation and/or application of the express provision(s) of this Agreement at issue between the Union and the City. He shall have no aut hority to add to, detract from, alter, amend, or modify any provision of this Agreement; to impose on either party a limitation or obligation not explicitly provided for in this Agreement; or to establish or alter any wage rate or wage structure. The arbitrator shall not hear or decide more than one (1) grievance unless the grievances are combined as stated in Section 1 3.3 (g). The written award of the arbitrator on the merits of any grievance adjudicated within his jurisdiction and authority shall be considered as advisory and not final and binding, but may be modified, reversed or upheld by the City Manager.

The determination of the City Manager shall be final and binding.

d. Fees and Expenses of Arbitration. The fee of the State Mediation and Conciliation Service and the fees and expenses of the arbitrator shall be shared equally by the City and the Union. Each party shall bear its own arbitration expense outside of the shared arbitrator expenses as stated in this paragraph d.

Section 15.6 Grievance Hearing

a. A hearing before the arbitrator will be scheduled and held as quickly as possible.

b. The hearing shall be attended by the employee initiating the grievance and may be attended by one representative of the employee’s choice, the city’s representative, the city attorney or designee. Other requested personnel upon the approval of the City Manager may attend the hearing. Costs of other requested personnel shall be paid by the requesting party.

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c. The arbitrator shall insure that all sides have the opportunity to present the issue(s) as fairly as possible.

d. After all evidence and/or pertinent comments have been made, the arbitrator shall submit the decision on the grievance in writing to the City Manager within thirty (30) days from the close of the hearing. The City Manager may uphold, modify, or suspend the arbitrator’s decision. Such decision by the City Manager and the arbitrator’s decision shall be delivered in writing to the grievant or grievant’s representative within (5) workdays of receipt of the arbitrator’s decision. The decision of the City M anager shall be final and binding upon the employee, the Union and the City.

ARTICLE XVI

MISCELLANEOUS PROVISIONS

Section 16.1 No Cessation of Work

It is agreed between the City and the Union that there shall be no lockouts of any kind or for any cause on the part of the City, and that there will be no strikes or any other cessation of work of any kind on the part of the Union on account of any controversy whatever during the term of this Agreement.

Section 16.2 Bulletin Boards

The City agrees to establish bulletin boards upon its premises for the posting of notices at designated work areas. Said areas shall be the corporation yard, City Hall, Smyrna Park maintenance building, Fire Department, Police Department, and Wastewater Quality Control Plant. The City shall post a notice of each bargaining unit job vacancy it seeks to fill before requesting outside applicants.

Section 16.3 Tuition Reimbursement

Employees who receive approval to participate in any course of study (1) at an accredited college or university that is located no more than seventy-five (75) road miles from the City or Ceres, and ( 2) that will increase the employee’s technical job knowledge or will enable the employee to compete for other job opportunities with the City, shall be reimbursed for tuition, registration fees, and required books. Actual payment shall be made following satisfactory completion of approved classes or courses and submittal to the City by the employee, the following: 1) a copy of the school official grade report of the classes or courses taken, 2) a copy of the receipt received from the school for tuition payment, and 3) a copy of the receipt received for purchase of required books (if requesting reimbursement for books). Employees participating in said courses may keep books and supplies as personal property.

Section 16.4 Severability & Replacement of Illegal Clause

a. Should any section or provision of the Agreement be declared illegal by final judgment of

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a court of competent jurisdiction, such invalidation of such section or provision shall not invalidate the remaining portions and shall remain in full force and effect for the duration of this Agreement.

b. The City and the Union agree at the time such section or provision is declared illegal, to bargain where possible, a provision to legally replace that portion declared illegal.

Section 16.5 Open and Promotional Positions

In accordance with the City Personnel Rule V, positions within the bargaining unit are competitive and open to all qualified applicants. This includes promotional positions that are within the unit.

ARTICLE XVII

TERM, TERMINATION AND RENEWAL

Section 18.1 Term of Agreement

a. This Labor Agreement shall continue in full force and effect through midnight, June 30, 2027. Thereafter, it shall automatically renew itself and continue in full force and effect from year to year unless written notice of election to terminate or modify any provision of this Agreement is given by one party, and received by the other not later than sixty (60) days prior to the expiration date of any succeeding year. Notwithstanding such notice to terminate or to modify this Agreement, the parties hereto agree:

1. To meet and confer in good faith with the other through their authorized agents for the purpose of negotiating a new Agreement or an Agreement containing the proposed modifications.

2. To continue in full force and effect without resorting to strikes or walk-outs, all the terms and conditions of the existing Agreement for a period of sixty (60) days after such Agreement expires.

3. To notify state agencies, if required, within the time required by any applicable laws, of the existence of such dispute, provided that no agreement has been reached by that time.

b. Written notice shall be addressed as follows:

To Bargaining Unit:

Business Manager
Construction, Production and Maintenance Laborer's #1130 P.O. Box 3448
Modesto, CA. 95353

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To City:

City of Ceres, Human Resource Manager
2220 Magnolia Street
Ceres, CA. 95307

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ATTACHMENT A

POSITION CLASSIFICATIONS

MISCELLANEOUS EMPLOYEES SALARY

CLASSIFICATIONS SCHEDULE

Account Clerk I J38
Account Clerk II J42
Administrative Analyst J61
Administrative Secretary J49
Assistant Engineer J68
Assistant Planner J59
Associate Engineer J72
Associate Planner J63
Building Permit Technician J46
Code Enforcement Officer J53
Community Service Officer J48
Crime Analyst/Crime Scene Technician J55
Custodian J38
Engineering Technician I J50
Engineering Technician II J54
Facility Maintenance Worker I J41
Facility Maintenance Worker II J45
Field Service Technician (formerly Customer Service Technician) J46 Fleet Mechanic I J47
Fleet Mechanic II J51
IT Systems Analyst J62
Parks Maintenance Worker I J41
Parks Maintenance Worker II J45
Planning Technician J49
Public Safety Dispatcher I J46
Public Safety Dispatcher II J50
Public Safety Records Clerk I J38
Public Safety Records Clerk II J42
Senior Public Safety Dispatcher J52
Recreation Administrative Coordinator J49
Recreation Coordinator J47
Secretary J45
Senior Account Clerk J46
Senior Civil Engineer J99
Senior Facility Maintenance Worker J49
Senior Fleet Mechanic J55
Senior IT Systems Analyst J66
Senior Parks Maintenance Worker J49
Senior Planner J67
Senior Public Safety Dispatch J54
Senior Street Maintenance Operator J49
Senior Wastewater Operator J52
Senior Water Distribution Operator J55

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Streets Maintenance Operator I J41
Streets Maintenance Operator II J45
Wastewater Operator I J44
Wastewater Operator II J48
Water Distribution Operator I J47
Water Distribution Operator II J51
Water Resources Analyst J55

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ATTACHMENT B

GUIDELINES FOR WORKBOOTS

The following is intended to provide guidance to affected employees, supervisors and departments in administering the work boot reimbursements provisions stated in Article VIII, Section 8.3(b), of the current Miscellaneous Bargaining Unit MOU.

1. The work boot allowance intent is to provide those required to wear work boots with assistance to purchase a pair of sturdy, quality work boots.

2. The per year allowance is based upon the fiscal year.

3. More than one pair of work boots may be purchased within the applicable period, but employee will only be reimbursed to the maximum $275.00 allowance after the first pair.

4. Work boots may be purchased using a city credit card. Employee must provide the sales receipt of the transaction to his/her supervisor. Employees will be held responsible for amounts spent over $275.00.

5. Employees purchasing work boots with personal funds must provide a sales receipt and complete the necessary forms for reimbursement as may be requested by the department and/or finance.

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IN WITNESS WHEREOF, the parties hereto have hereunder set their hands and seals by their respective officers duly authorized to do so this day of 2026.

FOR THE CITY: FOR THE UNION:

CITY OF CERES NORTHERN CALIFORNIA DISTRICT
COUNCIL OF LABORERS’ AND,

CONSTRUCTION, PRODUCTION, &

MAINTENANCE LABORER'S LOCAL
UNION #1130; AFL:CIO

_ ______________________ Date: ________ _______________________ Date: ________ Steve Williams, Joshua E. Lepper,
Interim City Manager Business Manager/ Secretary-Treasurer

_ ______________________ Date: ________ _______________________ Date: ________ Delilah Vasquez, Rob Herrington,
Human Resources Director Negotiating Team Member

_ ______________________ Date: ________ _______________________ Date: ________ Baxter Bilich,
Negotiation Team Member

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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 8, 2026
TO: Mayor and City Council
FROM: Steve Williams, Interim City Manager
[email protected], (209) 538-5751
CONTACT: Vanessa Portillo, Finance Director
Vanessa. [email protected], (209) 538-5764
SUBJECT:

Resolution No. 2026-XXX, Adopting the Annual Budget for Fiscal Year 2027 Beginning July 1, 2026, and Ending June 30, 2027, and Approving Positions for Fiscal Year 2027
Resolution No. 2026-XXX, Adopting Appropriations Limitations for Fiscal Year 2027
RECOMMENDED COUNCIL ACTION:

Staff recommends the City Council to approve the following:

1. Resolution No. 2026-XXX, adopting the Annual Budget for the City of Ceres Fiscal Year 2027 and Approving Positions for Fiscal Year 2027.

2. Resolution No. 2026-XXX, adopting the Appropriations Limitations for Fiscal Year 2027.

I. BACKGROUND:

The City of Ceres prepares an annual budget that serves as both a financial plan and a guide for allocating resources based on City Council priorities and community needs. The budget process combines financial forecasting, policy decisions, and coordination across all departments to ensure that available resources are aligned with operational needs and long-term fiscal sustainability.

The process begins each January when the Finance Team releases the Budget Calendar, outlining deadlines and instructions for departments. Departments then submit their operational requests, which are reviewed by the City Manager. A draft budget is presented to the City Council and the public during a Budget Workshop to gather feedback and provide direction. The process concludes with the formal budget adoption by the City Council in June.

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II. DISCUSSION:

GANN Limit (Appropriations Limitations)
Article XIIIB of the California State Constitution, more commonly referred to as the Gann Initiative or Gann Limit, was approved by California voters in November 1979 and placed limits on the amount of proceeds of taxes that state and local governmental agencies can receive and spend in one year. State law requires the City Council to annually adopt the appropriation limit and adjustment factors by resolution at a public meeting.

Citywide – All Funds
As shown in the graphs below, total projected citywide revenues for Fiscal Year 2027 are estimated at $86.5 million, with total expenditures projected at $110.4 million. While this reflects a difference of approximately $ 23.9 million, it does not represent a structural deficit. The variance is primarily due to planned capital improvement projects funded by existing fund balances in enterprise and special revenue funds such as Water, Sewer, and Transportation. These are one -time infrastructure investments utilizing revenues accumulated in prior years. Some individual funds, including the Community Center Fund, continue to operate in deficit, however, the Fiscal Year 2027 Proposed Budget is structured to prevent further widening of those gaps.

The total expenditures of $110.4 million are composed of $32.1 million in personnel, $48.6 million in operating expenses including contracted services, $1.1 million in Capital Outlay, $2.7 million in debt service, and $25.8 million in Capital Improvement Projects (CIP).

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General Fund
The General Fund is responsible for many of the core services Ceres residents rely on, including 911 emergency response, public safety, streets, homelessness, and youth and senior programs, among others.

The Fiscal Year 2027 General Fund budget process began with the development of a status quo budget that incorporated only contractually obligated increases as the baseline scenario. This initial projection resulted in a structural deficit of approximately $5.62 million. This deficit is due to a structural imbalance in the General Fund, where the growth in expenditures continues to outpace revenue growth. Through the identification of balancing strategies totaling approximately $3.46 million, staff reduced t he projected deficit to approximately $2.16 million, which would be offset through the use of General Fund reserves. The proposed reserve usage would reduce projected unrestricted General Fund reserves from approximately $4.0 million to $2.24 million.

A Budget Workshop was held on April 21, 2026, during which staff presented an overview of the City’s financial condition, General Fund projections, and proposed balancing strategies for Council consideration. The workshop materials and discussion were subsequently presented during the City Council’s Regular Meeting on April 27, 2026, providing an additional opportunity for public review and Council discussion regarding the City’s fiscal outlook and budget priorities.

On May 11, 2026, the City Council received a follow-up presentation regarding the Fiscal Year 2027 Proposed Budget and directed staff to prepare additional budget scenarios for Council consideration. Specifically, Council requested three budget options ref lecting varying levels of General Fund reserve usage and expenditure reductions:

A. Present a FY27 Budget utilizing approximately $2.16 million in reserves; B. Present a FY27 Budget utilizing between $1.5 million and $1.0 million in reserves; and C. Present a fully balanced FY27 Budget with no use of reserves.

ITEM 13
On June 1, 2026, during a Special City Council Meeting, staff presented additional balancing strategies for Council consideration. These strategies included a combination of expenditure reductions, expenditure redirections, revenue adjustments, and one -time funding solutions intended to reduce reliance on reserves. Under Option B, reserve usage was reduced to approximately $605,000.

Following Council discussion and direction, a final combination of balancing strategies (See Attachment A) was selected, resulting in a structurally balanced Fiscal Year 2027 General Fund budget with a projected surplus of approximately $22,801.

Staffing
Fiscal Year 2027 budget includes funding MOU placeholders aimed at attracting and retaining qualified personnel, however, two (2) new full-time positions are being proposed at this time, with no impact to the General Fund.

The Fiscal Year 2027 budget currently has seventeen ( 17) unfunded positions. This includes seven (7) positions that went unfunded in Fiscal Year 2025; seven (7) positions unfunded in Fiscal Year 2026; and three (3) positions unfunded in Fiscal Year 2027 through the balancing strategies (See Table 1).

The Fiscal Year 2027 budget includes workforce reductions necessary to balance the General Fund, including the layoff of two (2) full -time employees and two (2) part -time employees. The budget also reduces available part -time recreation staffing hours assigned to Community Center operations. These reductions are reflected in the expenditure assumptions used to achieve a balanced budget.

Table 1. Unfunded Positions List

Fund Balance
As illustrated below (Table 2), the General Fund is projected to close Fiscal Year 2027 with an estimated ending fund balance of $4.4 million. This would reduce the fund balance reserve to approximately 6.6% of total General Fund expenditures which falls below the City Council’s previously established policy target of 18% and just under the Government Finance Officers Association’s (GFOA) recommended minimum reserve level of 17%.

POSITION COUNT
C ustodian 1.00
Deputy Public Works Director 1.00
Director of C ommunity Development 1.00
Facilites Maintenance Worker I/II 1.00
Finance Secretary 1.00
Parks Maintenance Worker 1.00
Police C aptain 1.00
Police Officer 3.00
Police Sergeant 1.00
Public Safety Dispatcher 3.00
Recreation C ordinator 1.00
Senior Fleet Mechanic 1.00
Senior Planner 1.00
TOTAL 17.00

UNFUNDED POSITION LIST
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Table 2. General Fund Reserves Projections

Challenges
A significant driver of the City’s structural deficit continues to be the rising cost of pension contributions to StanCERA, particularly for safety personnel, where projected pension costs are anticipated to increase by nearly 10%. These obligations are pr imarily funded through the General Fund and continue to consume a growing share of the City’s ongoing operating resources.

In addition, like many cities throughout California, the City of Ceres continues to experience increasing insurance premiums driven by escalating claims, litigation trends, and market volatility. These costs are often outside of the City’s direct control and create additional financial pressure on the General Fund.

Broader economic conditions are also impacting City operations. Inflationary pressures, supply chain disruptions, fluctuations in global trade , and tariffs continue to increase the cost of supplies, equipment, construction materials, and contracted services. These factors directly affect the City’s ability to maintain service levels while managing limited financial resources.

Opportunities
Despite these challenges, the City continues to pursue opportunities that support long - term fiscal sustainability and infrastructure investment. One of these efforts includes the ongoing Water and Sewer Rate Study, which may be presented to the City Counci l and community for consideration to ensure the City’s utility systems can continue to meet operational, maintenance, and future infrastructure needs.

The City will also continue efforts to strengthen and diversify its sales tax base, support local business growth, and foster a healthy local economy. Maintaining a proactive approach to economic development and preserving a business -friendly environment remain important strategies in promoting long-term fiscal stability.

The City is also focusing on operational efficiencies, strategic use of technology, long - term financial planning, and organizational restructuring opportunities to better manage limited resources while maintaining service levels. In addition, the City will continu e emphasizing prudent expenditure management, operational efficiency, and community engagement as part of its overall financial strategy. These efforts, combined with ongoing monitoring of economic trends, will help position the City to respond eff ectively to changing fiscal conditions.

General Fund FY22 FY23 FY24 FY25
Budget
FY26
Budget
FY27
Budget
Beginning FB $8.16M $7.41M $7.15M $7.M $6.36M $4.4M
Changes -$.75M -$.25M -$.15M -$.64M -$1.96M $.M
Ending FB $7.41M $7.15M $7.M $6.36M $4.4M $4.4M
% of Budgeted
Appropriations 29% 26% 25% 22% 15% 6.6%
ITEM 13
Given the reduction in available reserves, it is essential that the City closely monitor both revenue collections and expenditure trends throughout the fiscal year. To enhance transparency, accountability, and fiscal oversight, quarterly financial reports to the City Council will be implemented beginning in Fiscal Year 2027. These reports will assist in monitoring budget performance, identifying emerging financial trends, and allowing the City to make timely budget adjustments or implement corrective actions as necessary to maintain long-term fiscal stability.

Closing
Preparing a budget of this magnitude is a collaborative effort that requires coordination, analysis, and commitment across the entire organization. The development of the Fiscal Year 2027 Budget would not have been possible without the dedication, professionalism, and hard work of all City departments and staff involved throughout the process.

The City also appreciates the continued support, engagement, and feedback provided by the City Council and members of the community during the budget process. Through continued collaboration and responsible financial stewardship, the City of Ceres remains committed to maintaining essential services, supporting community priorities, and protecting the quality of life for its residents.

III. REASONS FOR RECOMMENDATION:

Adoption of the Fiscal Year 2027 Budget will allow uninterrupted funding of core services after June 30, 2026. The recommendations in the proposed budget reflect strategies that will:
• Maintain key service levels;
• Maintain an investment in improvements to the City’s infrastructure and facilities; and
• Result in a balanced General Fund budget with no use of reserve fund balance.

IV. FISCAL IMPACTS:

The Fiscal Year 2027 General Fund budget includes approximately $27.8 million in operating expenditures and projected revenues of approximately $27.8 million, resulting in a modest surplus of $22,801. The budget is balanced through a combination of one - time funding solutions and permanent expenditure reductions across City departments; however, additional long-term strategies will be necessary to maintain fiscal sustainability in future years.

Citywide, the Fiscal Year 2027 Budget includes total projected revenues of approximately $86.5 million and expenditures totaling approximately $1 10.4 million. While the City continues to provide essential public services, ongoing economic pressures including inflation, stagnant revenue growth, rising pension costs, and increasing operational expenses continue to impact the City’s financial outlook. Sta ff will continue evaluating operational efficiencies and revenue opportunities to support long-term fiscal stability and address the structural imbalance within the General Fund.

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V. EXISTING POLICY / RELATIONSHIP TO THE STRATEGIC PLAN:

This budget reflects the Council’s strategic priorities, including infrastructure investment, community livability, economic development, long -term planning, efficient government operations, and active community engagement.

VI. POLICY ALTERNATIVES:

The City Council may consider the following alternatives:

1. Adopt the Resolutions approving the Fiscal Year 2027 Budget, Authorized Position List, and Appropriations Limitations as proposed.

2. Modify and Adopt any or all the Resolutions to reflect changes as directed by the Council.

3. Provide Alternative Direction to staff for further review, revision, or action.

VII. INTERDEPARTMENTAL COORDINATION:

The budget preparation process was a collaborative effort involving all department directors, their staff, the finance department, and the City Manager. The City Manager and the Finance Department worked closely with each department to develop a budget that aligns with operational needs while identifying opportunities to reduce costs and improve efficiency.

VIII. PUBLIC PARTICIPATION:

Consistent with the City’s commitment to transparency and fiscal best practices, a public Budget Workshop was held on April 21, 2026, followed by a presentation during the City Council’s Regular Meeting on April 27, 2026, and a Public Hearing on June 8, 20 26.

These meetings provided opportunities for City Council and community input throughout the budget development process.

The Final Budget reflects the direction provided to staff by the City Council and maintains alignment with Council goals, community priorities, and the needs identified by residents.

During these challenging economic times, the City of Ceres remains commit ted to continuing an open dialogue with the community and working collaboratively to protect and enhance the community’s quality of life.

IX. ENVIRONMENTAL REVIEW:

N/A

X. STEPS FOLLOWING APPROVAL:

Upon Council approval, the Finance Director will implement any necessary technical adjustments to reflect the Adopted Budget. All finalized budget documents, including itemized details, will be filed with the Finance Department and made publicly available on the City’s website.

The Finance Director is authorized to approve payments for goods and services in accordance with the City’s adopted budget, programs, and policies. Any outstanding ITEM 13
encumbrances, created by existing purchase orders, projects, or MOU related costs, from Fiscal Year 2026 will be carried forward, and the Interim City Manager and/or Finance Director are authorized to take all necessary actions to carry these encumbrances forward across the appropriate City funds.

Approved by: _____________________
Steve Williams,
Interim City Manager
Attachments:

1. Attachment A – Fiscal Year 2027 General Fund Balancing Strategies

2. Attachment B – Resolution Adopting the Annual Budget

3. Attachment C – Resolution Adopting the Appropriations Limitations

4. Attachment D – Fiscal Year 2027 Adopted Budget

5. Attachment E – Public Notice
ITEM 13

ATTACHMENT A

Fiscal Year 2027 Budget – General Fund Balancing Strategies

No. Balancing Strategy GF Impact (Est)
Beginning GF Deficit: ($5,624,451)
1 One Time: Funding Relief from ISF Facilities reserves. $800,000 2 One Time: Funding Relief from ISF IT reserves. $500,000 3 Reduction: Assume a 5% Vacancy Rate in Police Department (based on vacancy trends) $455,953
4 Redirection: Updated ISF Fleet Methodology resulting in lower GF usage. $434,686
5 Reduction: Police Department Overtime Costs $220,000
6 Reduction: Legal Services Agreement (See 14b) $200,000 7 Reduction: Budget funded vacancies (14 total) at Step 1 rather than mid-step (Step 3). $163,496
8 Reduction: Remove one-time GF projects from ISF Facilities (HVAC units for PD, Fire, and City Hall) $134,000
9 Redirection: Updated ISF Facilities Methodology resulting in lower GF usage. $110,370
10 Reduction: Adjusted materials and miscellaneous equipment to actual usage in ISF Fleet Cost to GF Departments $41,000 11 Redirection: Adjusted upfitting PD vehicle costs to Vehicle Replacement Fund. $90,000
12 Reduction: Adjusted materials and supplies to actual usage for the Parks Department. $31,000
13 Reduction: Adjusted CM salaries to reflect Interim CM savings. $72,500 14 Increase: City Manager recruitment consulting services $15k & Capital Advocacy contract $21k. ($36,088)
14a. Reduction: Fire Services Contract. $482,492
14b. Increase: Legal Services Contract (undo item 6). ($200,000) Total Cost Savings: $3,499,409
GF Deficit (Option A): ($2,157,954)
15 Reduction: LWC contract. $10,000
16 Reduction: HR Training. $4,688
17 Reduction: Employee Recognition funds. $1,562
18 Reduction: Contracted Services: GovInvest & NeoGov. $15,500 19 Reduction: Materials and supplies. $3,132
20 Reduction: Election Materials. $60,000
21 Reduction: Subscriptions & Memberships for Code Codification supplement. $2,000
22 Reduction: Training for Master Municipal Clerk & CA Municipal Clerk. $1,240
23 Reduction: Travel for Master Municipal Clerk & CA Municipal Clerk. $1,100
24 Reduction: Non-Automotive equipment. $18,000
25 Reduction: Contracted Services for tree trimming maintenance $50,000 26 Reduction: Contracted Services for wells and pumps
maintenance. $15,000
27 Reduction: Medical supplies. $1,000
28 Reduction: Recreational supplies. $2,500
29 Reduction: Paint materials. $5,000
30 Revenue Increase: $10,000 for Encroachment Permit Revenue $10,000 31 Tech Adj: Increase expense for Senior Grant from County ($17,250) 32 Tech Adj: Increase revenue for Senior Programs Grant from County - budgeted at $15,000 $2,250
ITEM 13

ATTACHMENT A

Fiscal Year 2027 Budget – General Fund Balancing Strategies

No. Balancing Strategy GF Impact (Est)
33 Revenue Increase: $10,000 for Youth Sport Player Fee $10,000 34 Reduction: ARC lifeguard incentive training $1,500
35 Reduction: Recreation conference. $2,455
36 Reduction: Travel, lodging, and meals. $1,000
37 Reduction: Easter supplies. $5,000
38 Reduction: Miscellaneous supplies. $1,000
39 Reduction: Credit card processing fees. $7,500
40 Reduction: AV Maintenance. $2,000
41 Reduction: Security services. $1,500
42 Reduction: Office supplies to align with actual spend. $1,000 43 Reduction: Furniture items. $1,000
44 Reduction: Recreational supplies for seniors. $5,000 45 Reduction: Recreational supplies for aquatics. $5,000 46 Reduction: Recreational supplies for miscellaneous items. $5,500 47 Reduction: Contracted Services for Building Technician - County Contract. $51,000
48 Reduction: Training $2,700
49 Reduction: Travel $2,000
50 Reduction: Unfund Senior Planner position $144,603
51 Reduction: Training $1,100
52 Reduction: Travel $2,438
53 Reduction: Training for Warrants conference. $500
54 Reduction: Travel for warrants conference. $1,500
55 Revenue Increase: $5,000 for BHRS Contract $5,000
56 Revenue Increase: $45,000 for POST Training Rebates $45,000 57 Revenue Increase: $7,500 for Bulletproof vests grant reimbursement $7,500
58 Revenue Increase: $10,000 for Newman contract to account for 5% increase. $10,000
59 Revenue Decrease: ($2,500) for Police False Alarms not enforcing. ($2,500)
60 Revenue Increase: $2,500 for Tow Operator Permits. $2,500 61 Reduction: Reserve Pay to align with actual spent. $10,000 62 Reduction: FBI LEEDA training. $800
63 Reduction: RISE training. $500
64 Reduction: RISE training - second attendee. $500
65 Reduction: Diversionary training. $1,000
66 Reduction: Rifle instructor training decreased by half - only sending one attendee. $600
67 Reduction: Interview and Interrogation training listed in POST training. $3,600
68 Redirect: CAHN training to JAG Grant (Fund 270) $1,000 69 Redirect: CATO training to JAG Grant (Fund 270). $1,000 70 Redirect: K-9 conference to JAG Grant (Fund 270). $1,000 71 Reduction: SWAT Basic listed in POST training. $3,000 72 Reduction: ICI Core Course Basic Investigations listed in POST training. $3,300
73 Reduction: K-9 supplies. $7,000
74 Reduction: Replacement patrol rifles. $3,600
75 Reduction: RISE training related travel. $1,500
76 Reduction: RISE training related travel - second attendee. $1,500 ITEM 13

ATTACHMENT A

Fiscal Year 2027 Budget – General Fund Balancing Strategies

No. Balancing Strategy GF Impact (Est)
77 Reduction: Diversionary training related travel. $1,500 78 Reduction: Rifle instructor travel decrease by half - only sending one attendee. $1,500
79 Redirect: CAHN training related travel to JAG Grant (Fund 270) $3,400 80 Redirect: K-9 conference related travel to JAG Grant (Fund 270). $4,000
81 Reduction: ICI Core Course Basic Investigations travel. $3,000 82 Revenue Increase: $15,000 for Unsecured Property Tax. $15,000 83 Revenue Increase: $25,000 for Transient Occupancy Tax to align with actual collections. $25,000
84 Revenue Increase: $20,000 for Utility Users Tax (Natural Gas) to align with actual collections. $20,000
85 Revenue Increase: $20,000 for Utility Users Tax (Telephone) to align with actual collections. $20,000
86 Revenue Increase: $35,000 for Bertolotti Franchise to align with actual collections. $35,000
87 Revenue Increase: $5,000 for Motor Vehicle in Lieu Fees to align with actual collections. $5,000
88 Revenue Increase: KASE Manufacturing Development
Agreement. $60,000
89 Reduction: Munis conversion. $3,150
90 Reduction: Legal Services to align with actuals. $60,000 91 Reduction: Digital display maintenance. $2,000
92 Reduction: Training. $1,440
93 Reduction: Travel. $2,780
94 Reduction: Professional development. $2,140
95 Reduction: Goal Setting contract. $4,000
96 Reduction: Chamber AV Tech services. $7,400
97 Reduction: Travel. $400
98 Reduction: Recruitment consultant. $15,088
98a. Tech Adj: GF contribution for Measure L (per MOE) ($106,608) 98b. Tech Adj: Misc Bargaining Group + DH COLAs ($86,000) 98c. Tech Adj: Former Police Chief Pension overage – 415B ($33,142) 98d. Tech Adj: GF allocation update for Worker’s Comp + Liab Insurance ($31,029)
99 SASA Contribution Adjustment $147,960
100 Increase to Modesto-Ceres Fire Protection District Revenue $70,000 101 Suspend Fire Engine Payment $304,000
102 Suspend Transfer to Daniel Whitmore House $21,732
103 Suspend Transfer out to Clinton Whitmore House $22,110 104 Suspend Transfer out to Community Center $75,706
105 Assume 5% Vacancy Rate in Dispatch $86,936
106 Assume 5% Vacancy Discount to Sworn Benefits $40,683 107 Cannabis Manufacturing $200,000
Total Reductions After May 11, 2026 Council Meeting: $1,552,564 GF Deficit (Option B): ($605,390)
108 Reduction: Contracted Services for Parks' restroom closures:

Alpine $64,240
109 Reduction: Capital Advocacy - Grant consultant. $21,000 110 Reduction: Council Donations Program. $25,000
ITEM 13

ATTACHMENT A

Fiscal Year 2027 Budget – General Fund Balancing Strategies

No. Balancing Strategy GF Impact (Est)
111 Reduction: Contracted Services for Landscaping services:

BrightView $266,628
112 Reduction: Council Consideration - Trunk or Treat $8,000 113 Reduction: Council Consideration - Christmas $8,000 114* Layoff two (2) P/T Code Enforcement after Jan 1,2027 $33,000 115* Layoff one (1) Recreation Coordinator $91,575
116 Reduce P/T Recreation $50,000
117* Layoff one (1) Parks Maintenance Worker $60,748
Total City Council Recommendations: $628,191
GF Surplus/(Deficit) (Option C): $22,801
* Indicates Staffing Impact.

ITEM 13

ATTACHMENT B
RESOLUTION NO. 2026-XXX
ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2026/2027
BEGINNING JULY 1, 2026, AND ENDING JUNE 30, 2027

CITY COUNCIL
City of Ceres, California
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CERES that departmental budget appropriations for the City of Ceres for the fiscal year beginning July 1, 2026, and ending June 30, 2027, are as follows:

FISCAL YEAR 2026-2027

DEPARTMENT BUDGET APPROPRIATIONS
09 - POLICE non sworn ..................................................................... 2,246,466 10 – POLICE ................................................................................... 15,522,898 11 - ANIMAL CONTROL ...................................................................... 775,293 13 - CODE ENFORCEMENT ............................................................... 587,089 15 - FIRE ........................................................................................... 9,451,696 16 - INFORMATION TECHNOLOGY ................................................ 1,306,987 18 - P.W. ADMINISTRATION ............................................................ 2,226,424 19 - ENGINEERING .......................................................................... 1,903,680 20 - EQUIPMENT .............................................................................. 2,291,747 25 - SEWER ...................................................................................... 7,103,518 30 - STREETS ................................................................................... 2,351,629 33 - SOLID WASTE ........................................................................... 7,147,275 35 - WATER .................................................................................... 10,442,046 36 - WATER CONSERVATION ............................................................ 474,808 40 - PARKS ....................................................................................... 1,495,761 41 - FACILITY SERVICES ................................................................. 1,272,703 45 - DOWNTOWN REVITALIZATION .................................................... 49,364 55 - RECREATION ............................................................................... 939,272 57 - HOUSING REHABILITATION ....................................................... 404,590 58 - CRA SUCCESSOR AGENCY .................................................... 2,576,616 59 - SCRC SUCCESSOR AGENCY .................................................... 160,080 60 - GENERAL CITY ......................................................................... 5,416,272 63 - ELECTED OFFICIALS .................................................................. 157,699 65 - CITY MANAGER ........................................................................... 280,196 66 - HUMAN RESOURCES ............................................................... 1,141,540 67 - CITY CLERK ................................................................................. 591,616 70 - BUILDING ..................................................................................... 325,504 73 - FINANCE .................................................................................... 2,687,541 75 - PLANNING .................................................................................... 566,790 95 - CIP & DEBT SERVICE ............................................................. 28,486,937 TOTAL APPROPRIATIONS .......................................................... 110,384,037 ITEM 13

ATTACHMENT B

BE IT FURTHER RESOLVED by the City Council of the City of Ceres that the positions for Fiscal Year 2027 shown in the budget are hereby approved; and

BE IT FURTHER RESOLVED, that the amounts encumbered on the books of the City of Ceres for Fiscal Year 2026 shall be carried forward and the City Manager and/or the Finance Director are hereby authorized to take the necessary steps to carry forward encumbrances in the various funds of the City of Ceres; and

BE IT FURTHER RESOLVED, that the budget for the City of Ceres for Fiscal Year 2027 shall be amended only as follows:

Items requiring City Council action:

Appropriation of reserves
Transfers of appropriation between funds
Creation of new capital projects
Transactions which increase total fund budgets
Increased staffing beyond the positions listed in the budget Transfers of appropriations between capital projects

Items delegated to the City Manager:

Transfers between departments within funds so that the total fund budget remains the same (Personnel & Operations/Maintenance budget only).

Items delegated to Department Directors:

Allocation of departmental appropriations to line item except for salary and benefit appropriations. Line-item changes cannot increase the total amount budgeted for the department. (Operations/Maintenance budget only)

BE IT FURTHER RESOLVED THAT all Information Technology equipment taken out of service is deemed to be surplus and will be recycled as soon as it is removed from service; and
BE IT FURTHER RESOLVED THAT the budget documents and itemized details of such documents are filed with the Director of Finance of the City of Ceres; and BE IT FURTHER RESOLVED THAT that, through the approval of the Fiscal Year 2027 Budget and as part of the General Fund balancing strategies, the annual fire loan engine payment in the amount of $304,000 shall be suspended for Fiscal Year 2027 pursuant to Internal Loan Resolution No. 2018-127; and

BE IT FURTHER RESOLVED THAT the City Manager or designee, is hereby authorized to approve payments for goods or services received by the City of Ceres in accordance with the City’s approved budgets, programs, and policies.

ITEM 13

ATTACHMENT B

PASSED AND ADOPTED by the Ceres City Council at a regular meeting thereof held on the 8th day of June 2026, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Javier Lopez, Mayor
ATTEST:

Fallon Martin, City Clerk

ITEM 13
ITEM 13

ATTACHMENT C

RESOLUTION NO. 2026-XXX

ADOPTING THE APPROPRIATIONS LIMITATIONS FOR FISCAL YEAR 2027

THE CITY COUNCIL
City of Ceres

WHEREAS, sections 7900 et seq. of the Government Code provide for the effective and efficient implementation of Article XIIIB of the California Constitution; and

WHEREAS, Government Code sections 7901 through 7914 provide that each year, the governing body of each local jurisdiction shall, by resolution adopted at a regularly scheduled meeting, establish the annual adjustment factors to be used and the tax proceeds expenditure appropriation limit; and

WHEREAS, the California per capital income and the population for the County of Stanislaus, California are recognized as the annual adjustment factors for Fiscal Year 2027; and

WHEREAS, the appropriations limit for Fiscal Year 202 7 is hereby set at Eighty- eight million four hundred eighty -seven thousand four hundred twenty -three dollars and sixteen cents ($88,487,423.16); and

WHEREAS, d ocumentation used in the determination of the tax proceeds expenditure appropriation limit is attached hereto as Exhibit A and incorporated herein by this reference.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ceres does hereby adopts the Appropriations Limitations for Fiscal Year 2027.

PASSED AND ADOPTED by the Ceres City Council at a regular meeting thereof held on the 8th day of June 2026, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

________________________________
Javier Lopez, Mayor
ATTEST:

_________________________________
Fallon Martin, City Clerk

ITEM 13

ATTACHMENT C

Resolution No. 2026-XXX
Exhibit “A”

CITY OF CERES
PROPOSITION 4: APPROPRIATIONS LIMITATION CALCULATIONS

Fiscal Year GANN Limit
YOY %
Change
2016-17 Adjusted Base 57,624,541.00 6.4%
2017-18 Adjusted Base 60,482,718.00 5.0%
2018-19 Adjusted Base 63,452,419.00 4.9%
2019-20 Adjusted Base 66,472,754.14 4.8%
2020-21 Adjusted Base 69,530,500.83 4.6%
2021-22 Adjusted Base 73,653,659.53 5.9%
2022-23 Adjusted Base 78,603,185.45 6.7%
2023-24 Adjusted Base 81,238,554.07 3.4%
2024-25 Adjusted Base 84,731,374.84 4.3%
2025-26 Adjusted Base 89,869,099.77 6.1%
2026-27 Adjusted Base 88,487,423.16 -1.5%
Adjustment for Change in Population (Ceres)
January 2026 Dept of Finance Estimate: 49,075
January 2025 Dept of Finance Estimate: 49,318
(243)
Ceres Increase / Decrease: -0.49%
Adjustment for change in Population (Stanislaus County) January 2026 Dept of Finance Estimate: 557,159
January 2025 Dept of Finance Estimate: 558,243
(1,084)
Stanislaus County Increase / Decrease: -0.19%
Adjustment for Change in California Per Capita Income
Per Capita Income Change: 4.95%
Adjustment based on Above Factors
City Population 0.9951 x Per Capita Income 1.0495 = 1.0443 2026-27 Adjusted Base $84,731,374.84 x 1.0443 = $88,487,423.16 2026-27 Adjusted Base $88,487,423.16
"Since the City’s 2026-27 total General Fund revenues are estimated at $27,833,813.75 Ceres is not at risk of exceeding the appropriations limit for 2026-27.

ITEM 13

ADOPTED BUDGET
FISCAL YEAR 2026 -2027
2220 Magnolia Street Ceres, CA 95307
J U N E 8 , 2 0 2 6
ITEM 13
Table of Contents .................................................................................................................................. 1 City Officials ...........................................................................................................................................3 Budget Resolutions.........................................................................................................................4 Budget Overview
Debt Obligations .............................................................................................................................. 9 Organization Chart ......................................................................................................................... 10 Approved Positions ........................................................................................................................11 Revenues
Revenue Summary by Funds ........................................................................................................ 15 General F
und Revenue By Source Pie Chart ...............................................................................24 Expenditur
es
All Funds Expenditure by Department Pie Chart ........................................................................ 25 All Funds Expenditures by Department ....................................................................................... 26 City Expenditures by Type ............................................................................................................. 27 City Expenditures by Fund ........................................................................................................... 28 City Expenditures by Object .......................................................................................................... 29 General F
und Expenditure by Department Pie Chart .................................................................. 33 General F
unds Expenditures by Department .............................................................................. 34 General F
und Expenditures by Object .......................................................................................... 35 Departm
ent Expenditures
Police Non-Sworn .......................................................................................................................... 39 Police Services ............................................................................................................................... 42 Animal Control............................................................................................................................... 46 Code Enforcement ........................................................................................................................49 Fire / Emergency Services ............................................................................................................. 52 Information Technology ................................................................................................................55 Public Works .................................................................................................................................58 Engineering Services ..................................................................................................................... 61 Equipment Maintenance (Fleet) ................................................................................................... 65 Wastewater ................................................................................................................................... 69 Streets
............................................................................................................................................ 73 Solid Waste .................................................................................................................................... 77 ITEM 13
Water Services ............................................................................................................................... 80 Water Conservation ......................................................................................................................85 Parks Services ...................... ..........................................................................................................88 Facility Services.............................................................................................................................. 92 Downtown Revitalization
.............................................................................................................. 96 Recreation .....................................................................................................................................99 Housing Rehabilitation .................................................................................................................102 Successor Agency to the Ceres Redevelopment Agency ............................................................105 Successor Age
ncy to the Stanislaus-Ceres Redevelopment Commission ...................................108 General City ...................................................................................................................................111 Elected Officials ............................................................................................................................. 114 City Manager .................................................................................................................................117 Human Resources .........................................................................................................................120 City Clerk ........................................................................................................................................123 Building Services ............................................................................................................................126 Finance ..........................................................................................................................................129 Planning Services ........................................................................................................................... 133 Capital Improvement/Debt Service .............................................................................................136 Appendic
es
Glossary of Budget Terms ..............................................................................................................143 Major Revenue Sources ................................................................................................................146 ITEM 13

CITY OFFICIALS

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

APPOINTED OFFICIALS
Interim City Manager ............................................................................................. Steve Williams City Attorney (Contracted) .................................................................................. Nubia Goldstein City Clerk ................................................................................................................... Fallon Martin Chief of Police ..................................................................................................... Trenton Johnson Director of Community Development ................................................................................ Vacant Director of Engineering / City Engineer ............................................................... Michael Beltran Director of Finance ...............................................................................................Vanessa Portillo Director of Human Resources .............................................................................. Delilah Vasquez Director of Public Works .................................................................................................... Vacant ITEM 13
RE
SOLUTION NO. 2026-xx

A RESOLUTION OF THE CITY OF CERES ADOPTING THE ANNUAL
BUDGET FOR FISCAL YEAR 2026/2027 BEGINNING JULY 1, 2026 AND ENDING JUNE 30, 2027.

CITY COUNCIL
City of Ceres, California

BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CERES that departmental budget appropriations for the City of Ceres for the fiscal year beginning July 1, 2026 and ending June 30, 2027 are as follows:

FISCAL YEAR 2026-2027

DEPARTMENT BUDGET APPROPRIATIONS 09 - POLICE non sworn ..................................................................... 2,246,466 10 – POLICE ................................................................................... 15,522,898 11 - ANIMAL CONTROL ...................................................................... 775,293 13 - CODE ENFORCEMENT ............................................................... 587,089 15 - FIRE ........................................................................................... 9,451,696 16 - INFORMATION TECHNOLOGY ................................................ 1,306,987 18 - P.W. ADMINISTRATION ............................................................ 2,226,424 19 - ENGINEERING .......................................................................... 1,903,680 20 - EQUIPMENT .............................................................................. 2,291,747 25 - SEWER ...................................................................................... 7,103,518 30 - STREETS ................................................................................... 2,351,629 33 - SOLID WASTE ........................................................................... 7,147,275 35 - WATER .................................................................................... 10,442,046 36 - WATER CONSERVATION ............................................................ 474,808 40 - PARKS ....................................................................................... 1,495,761 41 - FACILITY SERVICES ................................................................. 1,272,703 45 - DOWNTOWN REVITALIZATION .................................................... 49,364 55 - RECREATION ............................................................................... 939,272 57 - HOUSING REHABILITATION ....................................................... 404,590 58 - CRA SUCCESSOR AGENCY .................................................... 2,576,616 59 - SCRC SUCCESSOR AGENCY .................................................... 160,080 60 - GENERAL CITY ......................................................................... 5,416,272 63 - ELECTED OFFICIALS .................................................................. 157,699

65 - CITY MANAGER ........................................................................... 280,196 66 - HUMAN RESOURCES ............................................................... 1,141,540 67 - CITY CLERK ................................................................................. 591,616 70 - BUILDING ..................................................................................... 325,504 73 - FINANCE .................................................................................... 2,687,541 75 - PLANNING .................................................................................... 566,790 95 - CIP & DEBT SERVICE ............................................................. 28,486,937

TOTAL APPROPRIATIONS .......................................................... 110,384,037

ITEM 13

BE
IT FURTHER RESOLVED by the City Council of the City of Ceres that the positions for Fiscal Year 2027 shown in the budget are hereby approved.

BE IT FURTHER RESOLVED, that the amounts encumbered on the books of the City of Ceres for Fiscal Year 2026 shall be carried forward and the City Manager and/or the Finance Director are hereby authorized to take the necessary steps to carry forward encumbrances in the various funds of the City of Ceres.

BE IT FURTHER RESOLVED, that the budget for the City of Ceres for Fiscal Year 2027 shall be amended only as follows:

Items requiring City Council action:

Appropriation of reserves
Transfers of appropriation between funds
Creation of new capital projects
Transactions which increase total fund budgets
Increased staffing beyond the positions listed in the budget Transfers of appropriations between capital projects

Items delegated to the City Manager:

Transfers between departments within funds so that the total fund budget remains the same (Personnel & Operations/Maintenance budget only).

Items delegated to Department Directors:

Allocation of departmental appropriations to line item except for salary and benefit appropriations. Line-item changes cannot increase the total amount budgeted for the department. (Operations/Maintenance budget only)

BE IT FURTHER RESOLVED THAT all Information Technology equipment taken out of service is deemed to be surplus and will be recycled as soon as it is removed from service; and,
BE IT FURTHER RESOLVED THAT the budget documents and itemized details of such documents are filed with the Director of Finance of the City of Ceres; and,
BE IT FURTHER RESOLVED THAT that , through the approval of the Fiscal Year 2027 Budget and as part of the General Fund balancing strategies, the annual fire loan engine payment in the amount of $304,000 shall be suspended for Fiscal Year 2027 pursuant to Internal Loan Resolution No. 2018-127; and,

BE IT FURTHER RESOLVED THAT the City Manager or designee, is hereby authorized to approve payments for goods or services received by the City of Ceres in accordance with the City’s approved budgets, programs, and policies.

ITEM 13

P
ASSED AND ADOPTED by the Ceres City Council at a regular meeting thereof held on the 8th day of June 2026, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Javier Lopez, Mayor

ATTEST:

Fallon Martin, City Clerk

ITEM 13
RESOLUTION NO. 2026-XXX
ADOPT
ING THE APPROPRIATIONS LIMITATIONS FOR FISCAL YEAR 2027

THE CITY COUNCIL
City of Ceres
WHEREAS, sections 7900 et s eq. of t he Government C ode provide for the effective and efficient implementation of Article XIIIB of the California Constitution; and WHEREAS, Government Code sections 7901 through 7914 provide that each year, the governing body of each local jurisdiction shall, by resolution adopted at a r
egularly scheduled meeting, establish the annual adjustment factors to be used and the tax proceeds expenditure appropriation limit; and
WHEREAS, the California per capital income and the population for the County of Stanislaus, California are recognized as the annual adjustment factors for Fiscal Year 2027; and
WHEREAS, the appropriations limit for Fiscal Year 2027 is hereby set at Eighty- eight million four hundred eighty-seven thousand four hundred twenty-three dollars and sixteen cents ($88,487,423.16); and
WHEREAS, documentation used in the determination of the tax proceeds expenditure
appropriation limit is attached hereto as Exhibit A and incorporated herein by this reference.

NOW
, THEREFORE
, BE IT RESOLVED that the City Council of the City of Ceres does hereby adopts the Appropriations Limitations for Fiscal Year 2027.

PASSED AND ADOPTED by the Ceres City Council at a regular meeting thereof held on
the 8th day of June 2026, by the following vote:

AYES: Councilmembers:

NO
ES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:
_____________________
___________
Javier Lopez, Mayor
ATTEST:
_____________________
____________
Fallon Martin, City Clerk
ITEM 13
Resolution
No. 2026-XX Exhibit “A”

CITY OF CERES
PROPOSITION 4: APPROPRIATIONS LIMITATION CALCULATIONS
Fiscal Year GANN Limit
YOY %
Change
2016-17 Adjusted Base 57,624,541.00 6.4%
2017-18 Adjusted Base 60,482,718.00 5.0%
2018-19 Adjusted Base 63,452,419.00 4.9%
2019-20 Adjusted Base 66,472,754.14 4.8%
2020-21 Adjusted Base 69,530,500.83 4.6%
2021-22 Adjusted Base 73,653,659.53 5.9%
2022-23 Adjusted Base 78,603,185.45 6.7%
2023-24 Adjusted Base 81,238,554.07 3.4%
2024-25 Adjusted Base 84,731,374.84 4.3%
2025-26 Adjusted Base 89,869,099.77 6.1%
2026-27 Adjusted Base 88,487,423.16 -1.5%
Adjustment for Change in Population (Ceres)
January 2026 Dept of Finance Estimate: 49,075
January 2025 Dept of Finance Estimate: 49,318
(243)
Ceres Increase / Decrease: -0.49%
Adjustment for change in Population (Stanislaus County) January 2
026 Dept of Finance Estimate: 557,159
January 2025 Dept of Finance Estimate: 558,243
(1,084)
Stanislaus County Increase / Decrease: -0.19%
Adjustment for Change in California Per Capita Income
Per Capita Income Change: 4.95%
Adjustment based on Above Factors
City Population 0.9951 x Per Capita Income 1.0495 = 1.0443 2026-27 Adjusted Base $84,731,374.84 x 1.0443 = $88,487,423.16 2026-27 Adjusted Base $88,487,423.16
Since the City’s 2026-27 total General Fund revenues are estimated at $27,833,814, Ceres is not at risk of exceeding the appropriations limit for 2026-27.

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

DEBT OBLIGATIONS

DEBT OBLIGATIONS
PAYOFF
DATE

ORIGINAL
AMOUNT

BALANCE
FY 25-26

PRINCIPAL
PMNTS
FY 26-27

INTEREST
PMNTS
FY 26-27

BALANCE
FY 26-27
2000 Tax Allocation Bonds - SCRC 11/1/2030 $1,440,000 465,000 80,000 28,475 $385,000 2015 Tax Allocation Bonds - CRA 12/15/2033 $8,050,000 4,925,000 405,000 174,100 $4,520,000 2020 CRA Tax Allocation Refunding Bonds 12/15/2035 $20,615,000 14,015,000 1,220,000 536,200 $12,795,000 2020 Refunding Wastewater Revenue Bonds 6/1/2038 $6,355,000 4,429,000 309,000 144,828 $4,120,000 2020 Refunding Water Revenue Bonds 6/1/2038 $3,658,000 2,555,000 179,000 83,549 $2,376,000 TOTAL DEBT OBLIGATIONS $40,118,000 26,389,000 2,193,000 967,152 24,196,000 2000 Tax Allocation Bonds - SCRC
2015 Tax Allocation Bonds - CRA
2020 CRA Tax Allocation Refunding Bonds
2020 Refunding Wastewater Revenue Bonds
2020 Refunding Water Revenue Bonds
The proceeds from the tax allocation refunding bonds were used to refund the 2003 Ceres Redevelopment Agency (CRA) tax allocation bonds.

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

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

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

ORGANIZATION CHART
Legend
Citizens
of Ceres
Engineering
Michael Beltran
Capital
Improvement
Planning
Engineering
Services
Public Works
Vacant
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
Vanessa Portillo
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
Interim City
Manager
Steve Williams
City Clerk
Fallon Martin
Information
Technology
Jon Frederick
Elected
Officials
Council
Appointed
City Manager
Appointed
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

APPROVED POSITIONS

APPROVED APPROVED APPROVED REQUESTED UNFUNDED
DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 26-27 09: POLICE (NON-SWORN)
Administrative Secretary (Confidential) 1 1 1 1
Community Services Officer 1 2 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 7 7 3
Public Safety Records Clerk I/II 4 4 4 4
POLICE (NON-SWORN) POSITION TOTALS 18 19 16 16 3
10: POLICE
Captain 1 1 0 0 1
Chief of Police 1 1 1 1
Police Lieutenant 3 3 3 3
Police Officer 34 34 32 32 3
Police Sergeant 9 9 8 8 1
School Resource Officer 4 4 3 3
POLICE POSITION TOTALS 52 52 47 47 5
13: CODE ENFORCEMENT
Code Enforcement Officer 1 3 3 3
Senior Code Enforcement Officer 1 0 0 0
Secretary 1 1 1 1
CODE ENFORCEMENT POSITION TOTALS 3 4 4 4 0
16: INFORMATION TECHNOLOGY
IT Manager 1 1 1 1
IT Systems Analyst 1 2 2 2
Sr IT Systems Analyst 2 1 1 1
INFORMATION TECHNOLOGY POSITION TOTALS 4 4 4 4 0
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 1 1 0 0 1
Public Works Superintendent 1 1 1 1
PUBLIC WORKS ADMIN POSITION TOTALS 7 7 6 6 1
19: ENGINEERING
Assistant/Associate Engineer 5 5 3 3
Senior Engineer 0 0 1 1
Director of Engineering Services/City Engineer 1 1 1 1
Engineering Technician I/II 2 2 2 2
Secretary 1 1 1 1
ENGINEERING POSITION TOTALS 9 9 8 8 0
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

APPROVED POSITIONS

APPROVED APPROVED APPROVED REQUESTED UNFUNDED
DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 26-27 20: EQUIPMENT (FLEET)
Fleet Mechanic I/II 3 2 2 2
Senior Fleet Mechanic 0 1 0 0 1
Fleet/Facility Services Supervisor 1 1 1 1
EQUIPMENT (FLEET) POSITION TOTALS 4 4 3 3 1
25: WASTEWATER
Administrative Analyst (3) 0 0 0 1
Maintenance Worker II 0 0 0 0
Senior Wastewater Operator 0 2 2 2
Wastewater Operator I/II 9 7 7 7
Wastewater Systems Supervisor 1 1 1 1
WASTEWATER POSITION TOTALS 10 10 10 11 0
30: STREETS
Streets Maintenance Operator I/II 9 6 6 6
Senior Street Maintenance Operator 0 2 2 2
Streets Maintenance Supervisor 1 1 1 1
Street Sweeper Operator 0 1 1 1
STREETS POSITION TOTALS 10 10 10 10 0
35: WATER
Water Distribution Operator I/II 10 8 8 8
Senior Water Distribution Operator 0 2 2 2
Water Distribution Supervisor 1 1 1 1
WATER POSITION TOTALS 11 11 11 11 0
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 4 1
Senior Parks Maintenance Worker 1 1 1 1
PARKS POSITION TOTALS 7 7 7 6 1
41: FACILITIES
Custodian 5 5 4 4 1
Facility Maintenance Supervisor 1 1 1 1
Facility Maintenance Worker I/II 0 2 1 1 1
Senior Facility Maintenance Worker 3 1 1 1
FACILITIES POSITION TOTALS 9 9 7 7 2
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

APPROVED POSITIONS

APPROVED APPROVED APPROVED REQUESTED UNFUNDED
DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 26-27 55: RECREATION
Recreation Administrative Coordinator 1 1 1 1
Recreation Coordinator 1 1 1 0 1
Recreation Manager 1 1 1 1
Recreation Supervisor 1 1 1 1
RECREATION POSITION TOTALS 4 4 4 3 1
58: CRA SUCCESSOR AGENCY
Redevelop & Economic Development Manager (2) 1 0 1 1
CRA SUCCESSOR AGENCY POSITION TOTALS 1 0 1 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 1 1 1
ELECTED OFFICIALS POSITION TOTALS 5 6 6 6 0
65: CITY MANAGER
City Manager 1 1 1 1
CITY MANAGER POSITION TOTALS 1 1 1 1 0
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 2 2 2
HUMAN RESOURCES POSITION TOTALS 3 5 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
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

APPROVED POSITIONS

APPROVED APPROVED APPROVED REQUESTED UNFUNDED
DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 26-27 73: FINANCE
Account Clerk I/II 3 3 3 3
Account Technician 0 0 0 1
Accountant 2 2 2 2
City Treasurer (Elected) 1 0 0 0
Deputy Finance Director 1 1 1 1
Director of Finance 1 1 1 1
Payroll Technician I/II 2 0 0 0
Revenue & Customer Service Supervisor 1 1 1 1
Secretary 1 1 0 0 1
Senior Account Clerk 2 2 2 2
FINANCE POSITION TOTALS 14 11 10 11 1
75: PLANNING
Administrative Secretary 1 1 1 0
Planning Technician 0 0 0 1
Director of Community Development 1 1 0 0 1
Senior Planner 1 1 1 0 1
Redevelop & Economic Development Manager 0 1 0 0
PLANNING POSITION TOTALS 3 4 2 1 2

CITY OF
CERES POSITION TOTALS 180 182 167 166 17
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

REVENUE SUMMARY BY FUND

AUDITED UNAUDITED
Account Description
ACTUAL
FY 23-24
ACTUAL
FY 24-25

PROJECTION
FY 25-26
BUDGET
FY 26-27
100: GENERAL FUND
10073 001201 SECURED PROPERTY TAX 2,929,534 3,016,312 3,148,700 3,180,187 10073 001203 P.TAX-MOTOR VEHICLE IN LIEU 4,791,143 5,044,797 5,196,100 5,274,042 10073 001204 UNSECURED PROPERTY TAX APP 156,004 175,210 174, 000 175, 000 10073 001208 SUPPL. PROP TAX SB813 66,685 97,940 60, 000 75, 000 10073 001209 SALES TAX 8,008,553 7,783,135 8,375,000 8,490,335 10073 001211 TRANSIENT OCCUPANCY TAX 287,689 343,784 375, 000 340, 000 10073 001212 REAL PROPERTY TRANSFER 93,182 78,729 72, 100 70, 000 10073 001214 SALES TAX PS AUGMENTATION 302,586 278,892 286, 900 287, 100 10073 001215 RTTPF ALLOCATION 934,404 1,059,571 1,006,300 1,006,300 10073 001216 RTTPF ADMIN RECOVERY - 152,649 305, 000 305, 000 10073 001221 UTILITY USERS TAX ELECTRICAL 755,781 767,476 768, 100 770, 000 10073 001222 UTILITY USERS TAX NATURAL GAS 365,026 425,710 405, 500 426, 000 10073 001223 UTILITY USERS TAX CABLE TV 68,999 29,255 25, 000 40, 000 10073 001224 UTILITY USERS TAX TELEPHONE 202,705 226,547 195, 000 225, 000 10073 001225 BUSINESS LICENSE TAX 1,624,072 1,724,753 1,750,000 1,810,700 10073 002310 GARAGE SALE PERMIT & INSPECTION 3,035 3,410 3, 100 3, 500 10070 002316 BUILDING PERMITS 299,722 279,360 310, 000 300, 000 10070 002320 PERMITS - - 3,850 - 10019 002330 ENCROACHMENT PERMITS 84,897 173,078 200, 000 190, 000 10015 002332 FIREWORKS PERMITS 7,182 5,586 6, 000 6, 000 10018 002333 TRANSPORT PERMITS 1,732 2,960 1, 500 2, 000 10073 002334 CABLE TV FRANCHISE 144,979 121,490 100, 000 125, 000 10073 002335 PUBLIC UTILITIES FRANCHISE 141,287 118,285 145, 000 145, 000 10073 002336 BERTOLOTTI REFUSE FRANCHISE 873,620 870,694 852, 700 870, 697 10015 002337 FIRE FLOW TESTING 1,015 3,579 2, 000 2, 000 10015 002338 FIRE 850 INSPECTIONS 201 1,399 1, 200 1, 200 10010 003402 PARKING FINES 32,898 71,809 70, 000 70, 000 10010 003404 MISCELLANEOUS FINES 32,743 38,252 63, 000 65, 000 10073 003406 UTILITY PENALTIES 30,205 108,731 115, 000 - 10073 003407 RETURNED CHECK FEE 6,307 7,135 7, 000 7, 000 10073 004502 INTEREST ON BANK DEPOSITS 91,626 346,370 250, 800 250, 800 10055 004503 RENT-AMERICAN LEGION HALL 41,768 36,740 25, 000 38, 000 10010 004508 RENTAL-FIRING RANGE 25,210 13,940 12, 000 15, 000 100** 004509 SALE OF MISC CITY PROPERTY 554 269 1,000 - 10010 005602 STAN CO SUPP- BHRS CONTRACT 2,288 10,000 7, 500 10, 000 10015 005609 CERES FIRE PROTECTION DISTRICT 77,682 75,198 75, 000 75, 000 10015 005611 MODESTO-CERES FIRE PROTECTION 319,193 377,678 310, 000 385, 000 10010 005614 P.O.S.T. REBATES - 49,352 18, 000 45, 000 10073 005624 HOMEOWNER PROPERTY TAX RELIEF 22,737 21,937 15, 000 25, 000 10073 005625 MOTOR VEHICLE IN LIEU 60,523 79,198 80, 000 80, 000 10055 005636 INTER-AGENCY SUPPORT - 21,400 17, 250 17, 250 10010 005644 STEP GRANT 4,378 - - - 10075 005648 GRANTS REVENUE - 263,938 - - 100** 005653 BULLETPROOF VEST PARTNERSHIP GRANT 4,363 - 7,482 7, 500 10010 005665 CUSD SCHOOL RESOURCE OFFICER 655,110 666,420 779, 756 799, 800 10073 005668 MANDATED COST REIMBURSEMENT 91,812 112,608 100, 000 100, 000 10010 005673 SDEA 4,774 15,414 - - 10040 005684 FEMA EMERGENCY REIMBURSEMENT - 31,232 - - 10033 005696 WASTE TIRE AMNESTY GRANT - - 8,100 - 10010 005698 RAT OT REIMBURSEMENT 9,893 2,780 - - ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

REVENUE SUMMARY BY FUND

AUDITED UNAUDITED
Account Description
ACTUAL
FY 23-24
ACTUAL
FY 24-25

PROJECTION
FY 25-26
BUDGET
FY 26-27
10010 005699 NEWMAN DISPATCH CONTRACT 198,000 205,932 216, 228 226, 228 10070 006701 SPECIAL INSPECTION FEE BLDG 70 88 600 - 10070 006702 SPECIAL INSPECTION FEE P/W 320 - - - 10070 006703 ANNEXATION FEES - 1,820 - - 10070 006704 PLAN CHECK FEES 174,152 225,404 140, 000 160, 000 10070 006705 SEISMIC FEES 554 92 85 775 10073 006706 BERTOLOTTI BILLING & COLLECT 54,229 - 65,000 - 10073 006707 BUSINESS LIC APP FEE 10,951 12,869 15, 000 20, 000 10073 006708 DATA INPUT & FLOOR PLAN FEE 1,649 1,776 500 1,000 10070 006712 ZONING FEES 16,455 43,945 75, 000 52, 000 10070 006714 SUBDIVISION FEES 10,290 14,400 10, 000 11, 500 10070 006716 ENVIRONMENTAL FEES 1,423 399 3,000 3, 000 10073 006718 KASE MANUFACTURING DVLPMNT AGRMT - - - 260,000 10015 006721 ASSISTANCE FROM OTHER AGENCIES - - 34,110 - 10010 006722 POLICE - SECURITY - 2,289 2, 500 - 10055 006724 RECREATION SELF SUPPORT 81,490 72,681 45, 000 80, 000 10010 006726 POLICE - FLEA MKT, REPORTS & M 14,865 21,852 28, 000 25, 000 10073 006728 SALE MAPS & PUBLICATIONS 23 3 50 - 10010 006730 TOW OPERATOR/DRIVER PERMIT 5,400 5,400 5, 400 7, 900 10019 006732 ENGINEERING SERVICES - 25,147 10, 000 15, 000 10055 006734 YOUTH SPORT PLAYER FEE 23,952 24,879 45, 000 55, 000 10073 006736 KASE DISPENSARY DVLPMNT AGRMT 60,000 40,000 - - 10073 006737 PATIENT FIRST DISPENSARY DEV A 840,000 910,000 420, 000 420, 000 10070 006748 FIRE PREVENTION FEES 37,300 60,937 45, 000 55, 000 10070 006749 MASSAGE FILING FEE 424 847 1,800 1, 000 10073 006750 SHARPS DISPENSARY - 38,700 60, 000 60, 000 10019 006751 DEVELOPMENT SERVICE FEES - 20,524 165, 000 165, 000 10018 006767 MITCHELL CORRIDOR SPEC 2,810 496 - - 10055 006770 PARK USER FEES 69,169 100,143 75, 000 100, 000 100** 007810 MISCELLANEOUS REVENUE 135,501 26,567 23, 060 5, 000 10055 007824 DONATION 1,302 5,310 375 - 10010 007827 POLICE - SEIZED FUNDS 2,650 1,693 - - 10033 007828 CAL TRANS-CLEAN-UP EVENT 17,543 - - - 10055 007831 HOT AIR BALLOON FESTIVAL 5,707 5,563 - - 100** 0091** TRANSFER IN 905,878 798,023 - - TOTAL GENERAL FUND 26,330,202 27,802,782 27,215,646 27,833,814

219: CARES ACT
21960 005605 CARES ACT-STATE - 10,501 - - TOTAL CARES ACT - 10,501 - -

224: TRAFFIC OFFENDER FUND
22410 004509 SALE OF MISC CITY PROPERTY 25 - - - 22410 005644 STEP GRANT - 7,880 40, 000 60, 000 22410 006729 TOWING IMPOUND FEES 57,492 59,110 80, 000 60, 000 TOTAL TRAFFIC OFFENDER FUND 57,517 66,990 120,000 120, 000

225: USED OIL GRANTS
22518 004502 INTEREST ON BANK DEPOSITS 127 694 700 700 TOTAL USED OIL GRANTS 127 694 700 700

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

REVENUE SUMMARY BY FUND

AUDITED UNAUDITED
Account Description
ACTUAL
FY 23-24
ACTUAL
FY 24-25

PROJECTION
FY 25-26
BUDGET
FY 26-27
226: DEPART OF CONSERVATION GRANT
22618 004502 INTEREST ON BANK DEPOSITS 264 1,478 1, 600 1, 600 226** 005652 DPT CONSERVATION RECYCLE GRANT - 12,621 16, 114 - TOTAL DEPART OF CONSERVATION GRANT 264 14,099 17,714 1, 600

227: SB 1383
22733 005600 SB 1383 131,683 - - - 22773 004502 INTEREST ON BANK DEPOSITS 94 1,878 - - TOTAL SB 1383 131,777 1,878 - -

230: STREET TREE FUND
23073 004502 INTEREST ON BANK DEPOSITS 520 2,843 2, 700 2, 700 TOTAL STREET TREE FUND 520 2,843 2,700 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 004502 INTEREST ON BANK DEPOSITS 6,428 38,685 - - 23673 007846 LOAN REPAYMENT 126,494 - - - TOTAL CRA - 20% LOW INCOME HOUSING 132,921 38,685 - -

238: WESTPOINTE STORMDRAIN BEN DIST
23873 004502 INTEREST ON BANK DEPOSITS 63 338 300 300 TOTAL WESTPOINTE STORMDRAIN BEN DIST 63 338 300 300

239: BEGIN HOUSING GRANT REUSE
23973 004502 INTEREST ON BANK DEPOSITS 2,374 6,426 6, 100 6, 100 TOTAL BEGIN HOUSING GRANT REUSE 2,374 6,426 6,100 6, 100

243: BROWN ANNEX PUBLIC SAFETY MITIGATON
24373 004502 INTEREST ON BANK DEPOSITS 247 1,360 1, 300 1, 300 24370 006717 BROWN ANNEX PUB SERV MITIGATON 6,516 - - - TOTAL BROWN ANNEX PUBLIC SAFETY MITIGATON 6,763 1,360 1,300 1, 300

245: AB939 SOURCE REDUCTION/RECYCLE
24573 004502 INTEREST ON BANK DEPOSITS 720 2,174 1, 900 1, 900 245** 005650 AB939 SOURCE REDUCTION/RECYCLE 12,285 - 14,000 - TOTAL AB939 SOURCE REDUCTION/RECYCLE 13,005 2,174 15,900 1, 900

248: EASTGATE STORM DRAIN BENEFIT
24873 004502 INTEREST ON BANK DEPOSITS 2,276 12,766 11, 900 11, 900 24818 006736 STORM DRAIN BENEFIT DISTRICT 22,533 29,031 15, 600 - TOTAL EASTGATE STORM DRAIN BENEFIT 24,809 41,797 27,500 11, 900

249: EASTGATE STREET & LANDSCP BENEFIT
24973 004502 INTEREST ON BANK DEPOSITS 566 3,097 2, 900 2, 900 24918 006737 STREET & LANDSCAPE BENEFIT DIS 4,293 - - - TOTAL EASTGATE STREET & LANDSCP BENEFIT 4,859 3,097 2,900 2, 900

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

REVENUE SUMMARY BY FUND

AUDITED UNAUDITED
Account Description
ACTUAL
FY 23-24
ACTUAL
FY 24-25

PROJECTION
FY 25-26
BUDGET
FY 26-27
251: STREET EXPANSION
25173 004502 INTEREST ON BANK DEPOSITS 12,966 84,846 79, 700 79, 700 25130 004509 SALE OF MISC CITY PROPERTY 224 - - - 25118 006709 STREET EXPANSION 427,768 368,167 197, 000 65, 000 TOTAL STREET EXPANSION 440,957 453,013 276,700 144, 700

253: NEIGHBORHOOD PARK FEES
25373 004502 INTEREST ON BANK DEPOSITS 6,970 35,471 34, 600 34, 600 25370 006710 NEIGHBORHOOD PARK FEES 184,161 36,672 18, 000 30, 000 TOTAL NEIGHBORHOOD PARK FEES 191,132 72,143 52,600 64, 600

255: STATE GAS TAX
25573 004502 INTEREST ON BANK DEPOSITS 4 5,214 - - 25530 004509 SALE OF MISC CITY PROPERTY - 595 - - 25573 005606 STATE GAS TAX 2106 178,342 188,363 189, 217 193, 163 25573 005607 STATE GAS TAX 2103 445,717 480,299 457, 109 481, 368 25573 005608 STATE GAS TAX 2107 402,346 394,347 436, 395 431, 350 25573 005610 STATE GAS TAX 2107.5 6,000 7,500 7, 500 7, 500 25573 005671 STATE GAS TAX 2105 297,244 312,348 319, 756 322, 746 25530 007803 STREET LIGHT COST SHARING REIM 1,597 1,596 1, 600 1, 600 255** 007810 MISCELLANEOUS REVENUE - 7,760 1, 000 1, 000 TOTAL STATE GAS TAX 1,331,249 1,398,022 1,412,577 1,438,727

256: BEGIN HOUSING GRANT FUND
25673 004502 INTEREST ON BANK DEPOSITS 2,399 13,138 12, 400 12, 400 TOTAL BEGIN HOUSING GRANT FUND 2,399 13,138 12,400 12, 400

258: STATE TRAFFIC SAFETY
25873 003401 MOTOR VEHICLE FINES 54,472 61,363 48, 000 50, 000 25873 004502 INTEREST ON BANK DEPOSITS 93 2,374 - - TOTAL STATE TRAFFIC SAFETY 54,565 63,737 48,000 50, 000

260: JAG POLICE GRANTS
26073 004502 INTEREST ON BANK DEPOSITS (3) - 217 217 260** 0056** JUSTICE ASSISTANCE GRANT 36,470 17,262 14, 614 - TOTAL JAG POLICE GRANTS 36,467 17,262 14,831 217

261: MITCHELL STORM DRAIN BENEFIT
26173 004502 INTEREST ON BANK DEPOSITS 1,581 8,470 7, 900 7, 900 TOTAL MITCHELL STORM DRAIN BENEFIT 1,581 8,470 7,900 7, 900

262: MEASURE H - ½ CENT SALES TAX
26273 001205 MEASURE H - ½ CENT SALES TAX 4,712,676 4,703,385 4,829,000 4,879,800 26273 004502 INTEREST ON BANK DEPOSITS 137 7,161 4, 300 4, 300 26273 007810 MISCELLANEOUS REVENUE 980 - - - TOTAL MEASURE H - ½ CENT SALES TAX 4,713,794 4,710,546 4,833,300 4,884,100

263: PUBLIC SAFETY GRANTS
26310 005630 STATE DOJ GRANTS - - 25,500 25, 000 26315 006721 ASSISTANCE FROM OTHER AGENCIES 325,000 453,700 - - TOTAL PUBLIC SAFETY GRANTS 325,000 453,700 25,500 25, 000 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

REVENUE SUMMARY BY FUND

AUDITED UNAUDITED
Account Description
ACTUAL
FY 23-24
ACTUAL
FY 24-25

PROJECTION
FY 25-26
BUDGET
FY 26-27

264: RIVERBLUFF REGIONAL PARK
26473 004502 INTEREST ON BANK DEPOSITS 146 822 - - 26455 007830 COMMISSIONS-SNACK BAR 2,920 743 1,500 1, 500 TOTAL RIVERBLUFF REGIONAL PARK 3,066 1,565 1,500 1, 500

265: DANIEL WHITMORE HOUSE
265** 0091** TRANSFER IN 54,645 - 18,017 - TOTAL DANIEL WHITMORE HOUSE 54,645 - 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) 289,168 - 78,400 - 26819 005655 FEDERAL TRANSPORTATION FUNDING 86,950 90,201 150, 000 2, 000,000 26819 005683 STATE OF CA CLEAN GRANT 930,501 656,562 227, 333 - TOTAL FEDERAL TRANSPORTATION FUNDING 1,306,619 746,762 455,733 2, 000,000

269: COMMUNITY FACILITIES DISTRICT #2
26973 001202 CFD ASSESSMENTS-POLICE - - 26,845 28, 282 26973 001203 CFD ASSESSMENTS-FIRE - - 75,587 79, 633 26973 001204 CFD ASSESSMENTS-PARKS - - 19,778 20, 837 26973 001205 CFD ASSESSMENTS-ADMIN - - 11,880 12, 516 26973 004502 INTEREST ON BANK DEPOSITS - - 790 790 TOTAL COMMUNITY FACILITIES DISTRICT #2 - - 134,880 142, 058

270: COMMUNITY FACILITIES DISTRICT #1
27073 001202 CFD ASSESSMENTS-POLICE 152,574 163,445 135, 213 142, 651 27073 001203 CFD ASSESSMENTS-FIRE 429,599 460,209 380, 716 401, 661 27073 001204 CFD ASSESSMENTS-PARKS 112,411 120,420 99, 620 105, 100 27073 001205 CFD ASSESSMENTS-ADMIN 67,523 72,334 59, 839 63, 131 27073 004502 INTEREST ON BANK DEPOSITS 1,022 10,100 10, 910 10, 910 TOTAL COMMUNITY FACILITIES DISTRICT #1 763,128 826,507 686,297 723, 454

271: MEASURE L
27173 004502 INTEREST ON BANK DEPOSITS 25,323 264,912 256, 400 256, 400 27119 005603 LOCAL STREETS AND ROADS 3,712,734 1,903,485 1,500,000 - 27119 005616 REGIONAL CONTROL PROJ COOP AGRMT 494,183 1,277,612 - - 27119 005622 TRAFFIC MANAGEMENT 380,768 380,697 350, 000 - 27119 005623 BIKE AND PEDESTRIAN 155,585 190,348 150, 000 - TOTAL MEASURE L 4,768,593 4,017,055 2,256,400 256,400

275: COMMUNITY CENTER
27555 004505 RENTAL-COMMUNITY CENTER 273,643 251,624 240, 000 248, 650 27555 007810 MISCELLANEOUS REVENUE 4,387 8,815 15, 000 - 275** 0091** TRANSFER IN - - 105,452 - TOTAL COMMUNITY CENTER 278,031 260,439 360,452 248, 650

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

REVENUE SUMMARY BY FUND

AUDITED UNAUDITED
Account Description
ACTUAL
FY 23-24
ACTUAL
FY 24-25

PROJECTION
FY 25-26
BUDGET
FY 26-27
276: FIRE HYDRANT BENEFIT
27618 006762 FIRE HYDRANT BENEFIT DIS - 497 - - TOTAL FIRE HYDRANT BENEFIT - 497 - -

277: ROAD MAINT & REHAB ACCOUNT
27773 004502 INTEREST ON BANK DEPOSITS 10,168 89,513 86, 900 86, 900 27773 005672 ROAD MAINT & REHAB ACCT 1,239,552 1,362,433 1,100,000 1,409,380 TOTAL ROAD MAINT & REHAB ACCOUNT 1,249,721 1,451,947 1,186,900 1,496,280

278: BROWN ANNEX STREET IMP BENEFIT
27873 004502 INTEREST ON BANK DEPOSITS 4 21 - - TOTAL BROWN ANNEX STREET IMP BENEFIT 4 21 - -

284: N E STORM DRAIN BENEFIT
28473 004502 INTEREST ON BANK DEPOSITS 917 4,913 4, 600 4, 600 TOTAL N E STORM DRAIN BENEFIT 917 4,913 4,600 4, 600

285: WESTSIDE STORM DRAIN BENEFIT
28573 004502 INTEREST ON BANK DEPOSITS 22 117 5 5 TOTAL WESTSIDE STORM DRAIN BENEFIT 22 117 5 5

290: CDBG PROGRAM INCOME
29073 004502 INTEREST ON BANK DEPOSITS 2,041 11,211 10, 600 10, 600 290** 007841 EMERGENCY REPAIR PROGRAM INCOM 388 415 250 - 290** 007842 92 CDBG REHAB PRGM INCOME 2,468 - - - 29065 007844 EMERGENCY REPAIR PRG INC DEFR 6,127 - - - TOTAL CDBG PROGRAM INCOME 11,025 11,626 10,850 10, 600

291: CDBG FEDERAL GRANT
291** 005666 CDBG - CONSORTIUM 2,083 73,266 - - TOTAL CDBG FEDERAL GRANT 2,083 73,266 - -

292: ST LIGHT/LANDSCAPE DIST
29218 001201 ASSESSMENTS-LIGHT/LANDSCAPING 468,633 523,644 496, 000 520, 434 292** 0091** TRANSFER IN - - 145,194 156, 452 TOTAL ST LIGHT/LANDSCAPE DIST 468,633 523,644 641,194 676, 886

293: DOWNTOWN REVITALIZATION
29373 004502 INTEREST ON BANK DEPOSITS 321 1,255 500 500 29373 006761 DOWNTOWN REVITALIZATION 8,784 4,531 - - TOTAL DOWNTOWN REVITALIZATION 9,105 5,786 500 500

294: SEIZED FUNDS - POLICE
29473 004502 INTEREST ON BANK DEPOSITS 276 1,176 1, 100 1, 100 29410 007827 SEIZED FUNDS - POLICE 5,173 - 3,000 2, 000 TOTAL SEIZED FUNDS - POLICE 5,448 1,176 4,100 3, 100

295: ABANDONED VEHICLE ABATEMENT
29573 004502 INTEREST ON BANK DEPOSITS 402 2,510 2, 700 2, 700 29573 005615 STANCOG VEHICLE ABATEMENT 39,182 67,248 48, 400 48, 500 TOTAL ABANDONED VEHICLE ABATEMENT 39,585 69,758 51,100 51, 200 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

REVENUE SUMMARY BY FUND

AUDITED UNAUDITED
Account Description
ACTUAL
FY 23-24
ACTUAL
FY 24-25

PROJECTION
FY 25-26
BUDGET
FY 26-27

296: COPS (SLESF)
29665 005679 SUPPLEMENTL LAW ENFORCEMT COPS 166,643 194,663 201, 500 100, 000 29673 004502 INTEREST ON BANK DEPOSITS 1,144 8,707 - - TOTAL COPS (SLESF) 167,787 203,370 201,500 100, 000

297: RECREATION FACILITY DEVELOPMNT
29773 004502 INTEREST ON BANK DEPOSITS 1,062 1,410 - - 29755 004506 SMYRNA CELLULAR TOWER LEASE 43,759 37,615 43, 000 41, 338 TOTAL RECREATION FACILITY DEVELOPMNT 44,821 39,025 43,000 41, 338

298: CONCERTS IN THE PARK
29855 007834 CONCERTS IN THE PARK 1,491 1,750 3, 900 3, 900 298** 0091** TRANSFER IN 4,482 - 1,000 1, 000 TOTAL CONCERTS IN THE PARK 5,973 1,750 4,900 4, 900

346: SCRC BOND DEBT SERVICE
346** 0091** TRANSFER IN 107,959 108,470 108, 649 108, 475 TOTAL SCRC BOND DEBT SERVICE 107,959 108,470 108,649 108, 475

347: CRA BOND DEBT SERVICE
347** 0091** TRANSFER IN 2,335,175 2,338,075 2,343,075 2,335,300 TOTAL CRA BOND DEBT SERVICE 2,335,175 2,338,075 2,343,075 2,335,300

428: SURFACE WATER BONS
42835 006742 SRWA-CA DRAW FUNDS 14,535,517 7,628,888 - - TOTAL SURFACE WATER BONDS 14,535,517 7,628,888 - -

466: CRA SUCCESSOR AGENCY
46673 001215 RPTTF ALLOCATION 2,572,908 2,475,750 2,471,860 - 46673 004502 INTEREST ON BANK DEPOSITS - - 134,900 134, 900 TOTAL CRA SUCCESSOR AGENCY 2,572,908 2,475,750 2,606,760 134,900

467: SEWER CAPITAL PROJECTS (2009 BONDS)
46773 004502 INTEREST ON BANK DEPOSITS 3,348 17,929 - - TOTAL SEWER CAPITAL PROJECTS (2009 BONDS) 3,348 17,929 - -

469: SCRC SUCCESSOR AGENCY
46973 001215 RPTTF ALLOCATION 168,527 141,560 111, 839 - 46973 004502 INTEREST ON BANK DEPOSITS - - 330 330 TOTAL SCRC SUCCESSOR AGENCY 168,527 141,560 112,169 330

499: PUBLIC FACILITIES FEES
49973 004502 INTEREST ON BANK DEPOSITS 13,946 71,720 63, 500 63, 500 49918 006775 PFF GENERAL GOVERNMENT 7,964 2,755 - - 49918 006776 PFF PUBLIC SAFETY 15,298 3,521 - - 49918 006777 PFF PLAND COMM FACILITIES 58,646 5,754 - - 49918 006778 PFF PUBLIC WORKS 44,576 9,566 - - 49918 006779 PFF FIRE-EASTGATE 32,819 7,435 - - TOTAL PUBLIC FACILITIES FEES 173,249 100,751 63,500 63, 500

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

REVENUE SUMMARY BY FUND

AUDITED UNAUDITED
Account Description
ACTUAL
FY 23-24
ACTUAL
FY 24-25

PROJECTION
FY 25-26
BUDGET
FY 26-27
527: WATER SERVICE FUND
52773 003406 UTILITY PENALTIES 187,001 399,887 425, 000 420, 000 52773 004502 INTEREST ON BANK DEPOSITS 171,507 1,080,722 1,187,100 1,187,100 527** 004509 SALE OF MISC CITY PROPERTY - 27,502 - - 52773 006731 WATER PYMT AGREE FEES 10,500 1,750 3, 600 2, 000 52773 006747 MISC WATER REVENUE 23,946 8,858 16, 000 15, 000 52735 006754 CIP WATER SERVICE FEES 1,064,573 1,094,138 1,087,800 1,100,000 52735 006755 CONSTRUCTION WATER - 6,079 - - 52773 006756 WATER SERVICE FEE 15,327,616 15,712,944 15,622,200 15,759,600 52735 007810 MISCELLANEOUS REVENUE 3,182 1,243 - - 52735 007843 TCP (TRICHLRPRPANE) SETTLEMENT 3,000,000 - 863,225 - TOTAL WATER SERVICE FUND 19,788,326 18,333,123 19,204,925 18,483,700

528: WATER QUALITY SINKING FUND
52873 004502 INTEREST ON BANK DEPOSITS 14,920 92,010 85, 800 85, 800 528** 0091** TRANSFER IN 421,056 423,720 428, 904 429, 840 TOTAL WATER QUALITY SINKING FUND 435,976 515,730 514,704 515, 640

540: WATER SUPPLY / EXTENSION
54073 004502 INTEREST ON BANK DEPOSITS 15,349 85,830 80, 300 80, 300 54035 006746 WATER CONNECTION FEES 254,159 187,681 130, 000 115, 000 TOTAL WATER SUPPLY / EXTENSION 269,508 273,511 210,300 195, 300

550: SEWER MAIN LINE CONSTRUCTION
55073 004502 INTEREST ON BANK DEPOSITS 9,682 55,375 51, 300 51, 300 55025 006744 SEWER MAIN LINE CONSTRUCTION 268,635 180,832 30, 000 - TOTAL SEWER MAIN LINE CONSTRUCTION 278,317 236,207 81,300 51, 300

567: SEWER SERVICE FUND
56773 003406 UTILITY PENALTIES 48,061 178,718 180, 000 170, 000 56773 004502 INTEREST ON BANK DEPOSITS 110,686 630,719 584, 100 584, 100 56730 004509 SALE OF MISC CITY PROPERTY - 26,050 - - 56773 006738 SEWER SERVICE FEE 9,588,936 9,680,252 9,700,000 9,730,000 56725 006739 CIP SEWER SERVICE FEES 521,193 525,353 525, 000 530, 000 56770 006740 SEWER CONNECTION FEES 4,743 6,779 40, 000 7, 000 567** 007810 MISCELLANEOUS REVENUE 621 3,798 - - 567** 0091** TRANSFER IN 304,000 304,000 304, 000 304, 000 TOTAL SEWER SERVICE FUND 10,578,239 11,355,670 11,333,100 11,325,100

571: STANCOG DIAL-A-RIDE
57173 004502 INTEREST ON BANK DEPOSITS 2,825 15,468 14, 500 14, 500 TOTAL STANCOG DIAL-A-RIDE 2,825 15,468 14,500 14, 500

587: SOLID WASTE FUND
58773 003406 UTILITY PENALTIES - - - 110,000 58773 006706 BERTOLOTTI BILLING & COLLECTION - - - 7,125,276 TOTAL SOLID WASTE FUND - - - 7,235,276

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

REVENUE SUMMARY BY FUND

AUDITED UNAUDITED
Account Description
ACTUAL
FY 23-24
ACTUAL
FY 24-25

PROJECTION
FY 25-26
BUDGET
FY 26-27
600: EQUIPMENT MAINTENANCE - ISF
60020 004509 SALE OF MISC CITY PROPERTY 3,050 10,095 - - 60020 007810 MISCELLANEOUS REVENUE 464 2,428 - - 60020 008902 ISF EQUIPMENT MAINT 1,729,047 - 1,584,556 845, 274 TOTAL EQUIPMENT MAINTENANCE - ISF 1,732,561 12,523 1,584,556 845,274

610: ISF EQUIPMENT REPLACEMENT POOL
61020 004502 INTEREST ON BANK DEPOSITS 4,516 - - - 61020 004509 SALE OF MISC CITY PROPERTY 47,374 110,452 27, 500 - 61020 007810 MISCELLANEOUS REVENUE - 150,939 - - 61020 008903 ISF EQUIPMENT REPLACEMENT POOL 919,871 - 919,547 - TOTAL ISF EQUIPMENT REPLACEMENT POOL 971,761 261,391 947,047 -

616: INFORMATION TECHNOLOGY - ISF
61673 004502 INTEREST ON BANK DEPOSITS 934 - - - 61616 008908 ISF IT SUPPORT 1,062,501 581,761 971, 411 796, 268 TOTAL INFORMATION TECHNOLOGY - ISF 1,063,435 581,761 971,411 796, 268

677: RISK MANAGEMENT WORKERS COMP - ISF
67773 004502 INTEREST ON BANK DEPOSITS 839 14,624 - - 67766 007820 4850 REIMBURSEMENT - 5,008 - - 677** 008906 ISF WORKER'S COMPENSATION 1,306,298 1,284,850 1,372,454 1,469,365 TOTAL RISK MANAGEMENT WORKERS COMP - ISF 1,307,137 1,304,482 1,372,454 1,469,365

679: BUILDING MAINTENANCE - ISF
67973 004502 INTEREST ON BANK DEPOSITS 2,544 - - - 67941 007810 MISCELLANEOUS REVENUE 780 45 - - 67941 008904 ISF BUILDING MAINTENANCE 1,695,086 613,320 1, 333,292 512,406 TOTAL BUILDING MAINTENANCE - ISF 1,698,411 613,365 1,333,292 512,406

682: RISK MANAGEMENT LIABILITY - ISF
68273 004502 INTEREST ON BANK DEPOSITS 743 20,657 - - 68266 007810 MISCELLANEOUS REVENUE 5,240 41,185 78, 032 - 682** 007821 RETROSPECTIVE REFUNDS 36,762 - - - 682** 008905 ISF LIABILITY INSURANCE 1,440,067 1,688,852 2,137,090 2,051,895 TOTAL RISK MANAGEMENT LIABILITY - ISF 1,482,812 1,750,694 2,215,122 2,051,895

734: CERES COMMUNITY FOUNDATION
73473 004502 INTEREST ON BANK DEPOSITS 721 3,952 - - TOTAL CERES COMMUNITY FOUNDATION 721 3,952 - -

737: WESTPOINTE ASSMT DIST-DEBT SERV
73773 004502 INTEREST ON BANK DEPOSITS 1,546 8,279 - 1,000 TOTAL WESTPOINTE ASSMT DIST-DEBT SERV 1,546 8,279 - 1,000

GRAND TOTAL ALL FUNDS 102,649,406 91,500,499 85,191,633 86,511,858 0 0 0 0
0 0 0 0
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

GENERAL FUND REVENUE BY SOURCE
TAXES 22,579,664
LICENSES, PERMITS & FRANCHISES 1,650,097
REVENUE FROM USE OF MONEY & PROPERT 303,800
FINES, FORFEITURES & PENALTIES 142,000
INTERGOVERNMENTAL REVENUE 1,665,778
CHARGES FOR SERVICES & OTHER REVENUE 1,492,475
TOTAL GENERAL FUND REVENUE - $27,833,8 27,833,814
TAXES - $22,579,664
LICENSES, PERMITS & FRANCHISES - $1,650,097
REVENUE FROM USE OF MONEY & PROPERTY - $303,800
Includes revenues from investment of the City's money and rental or sale of City property.

FINES, FORFEITURES & PENALTIES - $142,000
Includes revenues from court fines, late payment penalties, and miscellaneous Police fines.

INTERGOVERNMENTAL REVENUE - $1,665,778
Revenues received from Federal, State, or other Local governments.

CHARGES FOR SERVICES & OTHER REVENUE - $1,492,475
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 81.12%

LICENSES, PERMITS &
FRANCHISES 5.93%

REVENUE FROM USE OF MONEY
& PROPERTY 1.09%

FINES, FORFEITURES &
PENALTIES 0.51%

INTERGOVERNMENTAL
REVENUE 5.98%

CHARGES FOR SERVICES &
OTHER REVENUE 5.36%
TOTAL GENERAL FUND REVENUE - $27,833,814
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

ALL FUNDS BY BUDGET
DEPARTMENT FY 25-26 %
PUBLIC SAFETY 28,583,442 25.9% ADMINISTRATI 18,830,493 17.1% PUBLIC WORKS 62,970,102 57.0% TOTAL EXPEND 110,384,037 100.0% 0 PUBLIC SAFETY - $28,583,442 ADMINISTRATION - $18,830,493 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 - $62,970,102 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

25.89%

ADMINISTRATION

17.06%

PUBLIC WORKS & ENGINEERING

57.05%
TOTAL EXPENDITURES (ALL FUNDS) - $110,384,037
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

ALL FUNDS

AUDITED UNAUDITED

ALL FUNDS BY DEPARTMENT ACTUAL ACTUAL PROJECTION BUDGET DEPARTMENT FY 23-24 FY 24-25 FY 25-26 FY 26-27 %
09 POLICE (NON-SWORN) 1,886,313 2,122,268 2,144,627 2,246,466 2.0% 10 POLICE 15,581,168 14,848,871 15,278,731 15,522,898 14.1% 11 ANIMAL CONTROL 696,168 694,422 850,124 775,293 0.7% 13 CODE ENFORCEMENT 511,547 458,442 575,963 587,089 0.5% 15 FIRE 8,501,024 8,662,449 8,825,954 9,451,696 8.6% 16 INFORMATION TECHNOLOGY 935,111 919,886 988,827 1,306,987 1.2% 18 PUBLIC WORKS ADMINISTRATION 1,039,749 1,130,927 1,236,864 2,226,424 2.0% 19 ENGINEERING 1,284,411 1,492,000 1,657,999 1,903,680 1.7% 20 EQUIPMENT 2,305,850 2,346,845 1,673,839 2,291,747 2.1% 25 WASTEWATER 5,345,682 5,102,171 5,974,428 7,103,518 6.4% 30 STREETS 2,411,857 1,957,143 2,294,769 2,351,629 2.1% 33 SOLID WASTE 75,993 115,903 73,808 7,147,275 6.5% 35 WATER 3,863,346 9,803,736 10,978,037 10,442,046 9.5% 36 WATER CONSERVATION 352,396 336,052 399,486 474,808 0.4% 40 PARKS 2,773,006 2,115,772 2,327,797 1,495,761 1.4% 41 FACILITIES 1,575,489 1,287,080 1,366,701 1,27 2,703 1.2% 45 DOWNTOWN REVITALIZATION 20,146 27,744 23,043 49,364 0.0% 55 RECREATION 1,037,933 1,037,118 1,328,278 939,272 0.9% 60 GENERAL CITY 4,445,939 4,690,106 5,367,185 5,416,272 4.9% 63 ELECTED OFFICIALS 212,292 189,094 189,687 157,699 0.1% 65 CITY MANAGER 291,438 333,553 526,286 280,196 0.3% 66 HUMAN RESOURCES 714,586 968,376 1,138,312 1,141,540 1.0% 67 CITY CLERK 310,755 500,
911 515,158 591,616 0.5% 70 BUILDING 363,034 282,712 376,329 325,504 0.3% 73 FINANCE 2,064,631 2,042,263 2,453,484 2,687,541 2.4% 75 PLANNING 908,284 595,456 393,667 566,790 0.5% 95 CIP & DEBT SERVICE 17,847,974 15,050,360 12,719,482 28,486,937 25.8% SUB-TOTAL 77,356,122 79,111,659 81,678,867 107,242,751 97.2% 57 HOUSING REHABILITATION 2,103 40 - 404,590 0.4% 58 CRA SUCCESSOR AGENCY 2,616,684 2,479,277 2,564,641 2,576,616 2.3% 59 SCRC SUCCESSOR AGENCY 262,605 241,342 161,949 160,080 0.1% SUB-TO
TAL 2,881,392 2,720,659 2,726,590 3,141,286 2.8% GRAND TOTAL 80,237,513 81,832,318 84, 405,457 110 ,384,037 100 .0% 0 0 0 0
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

ALL CITY EXPENDITURES BY TYPE

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 28,111,112 29,087,697 29,229,023 32,150,533 0 OPERATIONS & MAINTENANCE 32,557,683 36,317,260 41,936,190 48,557,867 0 CAPITAL OUTLAY 3,813,555 1,377,000 520,761 1,188,701 0 DEBT SERVICE 1,075,536 2,705,291 2,695,404 2,672,152 0 CAPITAL IMPROVEMENT PROJECTS 14,679,627 12,345,070 10,024,078 25,814,785 0 GRAND TOTAL 80,237,513 81,832,318 84,405,457 110,384,037 0 0 0 0 0

PERSONNEL SERVICES

29.1%

OPERATIONS &

MAINTENANCE

44.0%

CAPITAL OUTLAY

1.1%

DEBT SERVICE

2.4%

CAPITAL IMPROVEMENT

PROJECTS

23.4%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

ALL CITY EXPENDITURES BY FUND

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL DEBT CAPITAL FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY SERVICE PROJECTS TOTAL % 100 - GENERAL FUND 16,099,066 11,711,946 - - 130,000 27,941,012 25.3% 210 - FEDERAL GRANT - 320,967 - - - 320,967 0.3% 219 - CARES ACT 100,201 - - - - 100,201 0.1% 224 - TRAFFIC OFFENDER FUND - 78,450 - - - 78,450 0.1% 225 - USED OIL GRANT - 397 - - - 397 0.0% 226 - DEPT. OF CONSERVATION GRANT - 25,508 - - - 25,508 0.0% 227 - SB1383-LOCAL ASSISTANCE GRANT - 34,619 - - - 34,619 0.0% 245 - AB939 SOURCE REDUCTION/ RECYCLE - 7,350 - - - 7,350 0.0% 255 - STATE GAS TAX 469,081 654,012 - - - 1,123,093 1.0% 262 - MEASURE H 2,904,903 1,989,357 - - - 4,894,260 4.4% 263 - TOBACCO GRANT - 3,000 - - - 3,000 0.0% 264 - RIVERBLUFF REGIONAL PARK - 714 - - - 714 0.0% 265 - DANIEL WHITMORE HOUSE - 21,257 - - - 21,257 0.0% 266 - CLINTON WHITMORE MANSION - 21,928 - - - 21,928 0.0% 269 - COMMUNITY FACILITIES DISTRICT #2 34,798 107,470 - - - 142,268 0.1% 270 - COMMUNITY FACILITIES DISTRICT #1 193,761 485,027 - - - 678,788 0.6% 271 - MEASURE L - 84,920 - - 2,600,000 2,684,920 2. 4%
275 - COMMUNITY CENTER 58,410 149,492 - - - 207,902 0.2% 277 - ROAD MAINT & REHAB ACCOUNT - - - - 1,409,380 1,409,380 1.3% 291 - CDBG FEDERAL GRANT - - - - 675,405 675,405 0.6% 292 - STREET LIGHT/LANDSCAPE DISTRICT 254,686 404,711 - - - 659,397 0.6% 293 - DOWNTOWN REVITALIZATION - 25,364 - - - 25,364 0.0% 295 - ABANDONED VEHICLE ABATEMENT 30,730 17,364 - - - 48, 095 0.0% 296 - COPS (SLESF) GRANT 100,000 - - - - 100,000 0.1% 297 - RECREATION FACILITY DEVELOPMENT - 26,160 - - - 26,160 0.0% 298 - CONCERTS IN THE PARK - 4,900 - - - 4,900 0.0% 346 - SCRC BOND DEBT SERVICE - - - 108,475 - 108,475 0.1% 347 - CRA BOND DEBT SERVICE - - - 2,335,300 - 2,335,300 2.1% 466 - CRA SUCCESSOR AGENCY - 2,344,735 - - - 2,344,735 2.1% 469 - SCRC SUCCESSOR AGENCY - 111,665 - - - 111,665 0.1% 499 - PUBLIC FACILITIES FEES - - 44,044 - - 44,044 0.0% 527 - WATER FUND 4,017,428 10,701,003 - 83,549 7,000,000 21,801,979 19.8% 550 - SEWER MAIN LINE CONSTRUCTION - - - - 4,500,000 4,500,000 4.1% 567 - SEWER SERVICE 3,373,093 7,093,146 274,520 144,828 6,500,000 17,385,587 15.8% 587 - SOLID WASTE FUND 1,001,911 7,735,905 - - - 8,737,815 7.9% 600 - EQUIPMENT MAINTENANCE POOL 470,450 931,160 - - - 1,401,610 1.3% 610 - EQUIPMENT REPLACEMENT POOL - 105,000 785,137 - - 890,137 0.8% 616 - INFORMATION TECHNOLOGY 749,713 472,274 85,000 - - 1,306,987 1.2% 677 - WORKERS COMPENSATION - RMA 1,469,365 - - - - 1,469,365 1.3% 679 - BUILDING MAINTENANCE 822,938 406,579 - - - 1,229,518 1.1% 682 - LIABILITY INSURANCE - RMA - 2,076,895 - - - 2,076,895 1.9% ALL CITY EXPENDITURES BY FUND TOTAL 32,150,533 48,557,867 1,188,701 2,672,152 25,814,785 110,384,037 100.0% ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

ALL CITY EXPENDITURES BY OBJECT

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 13,083,438 13,892,694 13,297,027 14,930,178 011100 - OVERTIME 1,324,109 1,305,558 1,524,722 751,745 011200 - STANDBY 213,721 204,266 187,663 20,000
011400 - POLICE RESERVES PAY 194,247 200,341 281,244 210,000 011700 - TEMPORARY EMPLOYEE SALARIES 359,136 346,865 393,122 206,867 012000 - UNEMPLOYMENT INSURANCE 39,693 37,210 34,395 -
012100 - SOCIAL SECURITY (FICA) 1,136,073 1,179,305 1,129,935 1,130,889 012200 - EMPLOYEE GROUP INSURANCE 3,097,159 2,890,039 3,639,939 3,759,289 012300 - RETIREMENT PLAN CHARGES 5,928,842 6,351,680 6,855,646 8,132,334 012400 - WORKER'S COMPENSATION 2,657,122 2,569,698 1,771,770 2,938,730 012600 - 4850 LABOR CODE 18,649 39,739 42,728 -
012900 - COMPENSATED ABSENCES (5,120) - - -
013000 - UNIFORM ALLOWANCE 57,060 60,220 65,913 70,500
019900 - AUTOMOBILE ALLOWANCE 6,983 10,082 4,918 -
PERSONNEL SERVICES TOTAL 28,111,112 29,087,697 29,229,023 32,150,533

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020100 - ACCOUNTING & AUDITING SERVICES 270,853 529,960 605,795 542,748 020200 - PERSONNEL CONTRACTS & SERVICES 4,800 4,720 4,800 4,800 020500 - MEDICAL SERVICES 23,238 19,884 46,720 23,500
020900 - LEGAL SERVICES 253,446 425,596 505,190 619,000 021200 - GOVERNMENTAL PURPOSES 13,792 7,644 33,800 30,600 021300 - EXPERT & CONSULTANT SERVICES 71,115 99,011 298,750 488,341 021400 - PENALTIES & INTEREST - 3,198 - -
021500 - MISCELLANEOUS 8,930 1,267 3,207 -
021700 - INVESTIGATIVE SERVICES 57,923 61,921 5,951 10,490 021900 - ELECTION SERVICES & MATERIALS 535 87,893 2,500 60,000 022100 - SUBSCRIPTION BASED SOFTWARE - 6,000 620,418 658,595 022200 - SUBSCRIPTIONS & MEMBERSHIPS 120,572 126,768 146,180 159,445 022400 - CERTIFICATION 4,671 6,014 9,635 11,545
022600 - TRAINING 101,768 103,080 152,757 206,436
022800 - P.O.S.T. REIMBURSABLE TRAINING - - 28,180 28,900 023000 - PRINTING AND BINDING 38,494 28,653 30,363 43,760 023400 - ELECTRICITY AND GAS 1,114,897 1,224,603 1,239,757 1,397,073 0235
00 - ELECTRICITY - STREET LIGHTS 203,238 215,852 195,089 221,250 023600 - WATER 192,771 197,416 187,803 189,747
02400
0 - EQUIPMENT RENTAL 8,261 1,066 1,474 8,250
024800 - TELECOMMUNICATIONS 219,054 256,339 223,094 202,324 02500
0 - POSTAGE 80,458 84,524 82,322 126,198
025800 - TRAVEL, LODGING & MEALS 118,052 84,263 89,049 150,634 02590
0 - PROFESSIONAL DEVELOPMENT 8,688 17,910 18,350 12,680 026000 - ADVERTISING 8,650 7,243 9,874 11,276
026100 - TOT COMM GRANT PROGRAM 10,000 - - -
026200 - EMPLOYEE RECOGNITION 7,556 4,390 12,5 00 9,375 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

ALL CITY EXPENDITURES BY OBJECT

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 026300 - EMPLOYEE SAFETY PROGRAM 12,600 12,150 7,300 1 5,6 31 026400 - PROMOTIONAL ACTIVITIES 64,298 45,716 46,380 83,250 026500 - COMMUNITY SERVICES 24,326 27,122 32,225 500
026600 - RENTALS AND LEASES - OTHER - - 720 500
026800 - ISF - FLEET ALLOCATION 2,657,588 - 1,584,556 845,274 027100 - ISF - IT ALLOCATION 1,062,501 581,761 971,411 796,268 027400 - DUMPING FEES - 3,085 5,500 6,000
027900 - R & M - TIRES AND TUBES 26,662 20,447 48,000 38,000 028100 - R & M - MECHANICAL OFFICE EQUP 1,014 - - -
028200 - R & M - AUTOMOTIVE EQUIPMENT 26,191 24,760 36,000 5,100 028400 - R & M - STREET LIGHTS 13,760 46,072 28,000 28,000 028600 - R & M - NON-AUTOMOTIVE EQUIP 180,595 235,086 297,315 507,000 028700 - R & M - COMMUNICATIONS EQUIP 2,993 439 7,800 2,300 028800 - R & M - BUILDINGS AND STRUCTUR 20,184 24,040 43,075 38,050 028900 - R & M - NON-STRUCTURAL ITEMS 7,940 17,206 35,750 20,000 029100 - R & M - CUSTODIAL EQUIPMENT 1,439 1,392 3,250 1,500 029400 - ISF - BLDG MAINT ALLOCATION 1,695,085 613,320 1,333,292 512,406 029600 - ESCROW & CLOSING COSTS 20 40 - -
029800 - BUILDING PERMIT FEES - 457 3,800 3,800 0 29900 - CONTRACT SERVICES 12,098,221 12,210,669 13,106,937 20,861,006 030100 - OFFICE SUPPLIES 41,334 34,830 57,666 60,517
030200 - NON CAPITAL ASSET PURCHASES - 252,143 71,551 263,635 030300 - JANITORIAL SUPPLIES 42,857 42,394 40,000 31,000 030500 - MEDICAL SUPPLIES 783 620 6,450 7,150
030700 - DUPLICATING SUPPLIES 9,474 14,303 30,917 35,632 030900 - PHOTOGRAPHIC SUPPLIES - 3,807 500 500
031100 - RECREATIONAL SUPPLIES 4,296 6,585 10,784 13,000 031400 - GAS, OIL, AND LUBRICANTS 427,290 415,997 448,550 451,0 50 031600 - AMMUNITION 49,254 21,426 32,175 53,000
031800 - WEARING AND SAFETY APPAREL 86,131 84,384 113,800 110,740 031900 - HORTICULTURAL ITEMS 3,826 9,720 14,000 8,000
032100 - PLANTING MATERIALS 9,370 11,853 14,350 14,350
032500 - ELECTRICAL MATERIALS 28,666 24,528 46,075 68,550 032700 - BUILDING MATERIALS 2,596 2,724 3,500 3,500
032900 - PAINT MATERIALS 138 6,544 16,000 11,000
033500 - EQUIPMENT PARTS 104,752 132,245 203,797 168,300 033700 - SMALL TOOLS 20,34 2 32,804 50,350 52,850
034000 - SHOP SUPPLIES 9,470 2,493 5,000 -
034100 - LOCKS AND KEYS 3,288 2,452 4,500 3,000
034600 - TRAFFIC CONTROL SUPPLIES 53,564 57,781 50,210 93,100 034800 - WATER PIPE, VALVES, & FITTINGS 77,834 131,273 135,777 336,250 034900 - WATER METERS AND PARTS 370,499 222,674 254,575 500,000 035200 - SEWER PIPE AND MATERIALS 744 2,240 2,500 10,000 035400 - CHEMICAL PRODUCTS 91,724 76,430 108,025 142,750 036200 - ROADWAY MATERIALS 46,054 42,014 61,750 63,750
036400 - CONSTRUCTION MATERIALS 49,044 16,298 47,512 55,000 039400 - FIRING RANGE IMPROVEMENTS 5,865 218 1,202 -
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

ALL CITY EXPENDITURES BY OBJECT

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 039600 - K-9 SUPPLIES 14,529 15,616 21,050 15 ,100
039900 - MATERIALS AND SUPPLIES 242,797 230,687 203,427 231,019 040500 - NORTH CERES SEWER SERVICE 1,510,446 1,853,052 1,742,500 1,800,000 040600 - TURLOCK SEWER SERVICE 968,645 877,042 1,050,950 1,500,000 040800 - WELL HEAD TREATMENT 58,575 51,004 64,254 300,000 042000 - PUBLIC LIABILITY INSURANCE 3,061,614 3,490,930 4,274,180 4,103,790 048500 - PROPERTY TAX 2,906 3,242 3,699 3,750
049700 - COST SHARING AGREE-SRWA - 6,499,471 6,873,646 5,374,174 049900 - FIXED CHARGES 139,363 154,426 203,275 206,200
066200 - WESTPORT FIRE 49,240 49,746 50,261 50,000
069160 - TRANSFER OUT 4,133,194 3,972,288 3,472,563 3,031,067 OPERATIONS & MAINTENANCE TOTAL 32,557,683 36,317,260 41,936,190 48,557,867

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050200 - COMPUTER EQUIPMENT 232,747 - 20,000 85,000
050300 - FURNITURE AND FURNISHINGS 88,635 - - -
050500 - TRAINING EQUIPMENT 2,402 - - -
050600 - AUDIO/VIDEO EQUIPMENT - 57,578 - -
050800 - PHOTOGRAPHIC & RECORDING EQUIP 116,454 338,734 - - 051000 - POWER EQUIPMENT 28,417 8,668 17,006 274,520
051100 - AUTOMOTIVE EQUIPMENT 4,552 902,189 119,981 785,137 051300 - AUTOMOTIVE ACCESSORIES 5,636 7,705 66,553 -
051500 - COMMUNICATION EQUIPMENT 44,456 - 7,698 -
051800 - PUBLIC SAFETY EQUIPMENT 82,969 18,082 - -
052100 - FIRE FIGHTING ACCESSORIES 19,629 - - -
052300 - ATHLETIC & RECREATIONAL EQUIP 1,022 - - -
057000 - BUILDING AND PLANT EQUIPMENT 9,073 - 31,991 - 057300 - NON-STRUCTURAL IMPROVEMENTS 25,180 - 213,489 - 059000 - DEPRECIATION EXPENSE 3,103,532 - - - 059900 - FIXED ASSETS 48,850 44,044 44,044 44,044
CAPITAL OUTLAY TOTAL 3,813,555 1,377,000 520,761 1,188,701

AUDITED UNA
UDITED

DEBT SERVICE ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 043500 - COST OF ISSUANCE 273,110 258,592 243,680 228,377 043800 - AMORTIZE BOND COSTS/DISCOUNTS (264,687) - - - 599400 - ERCDC LED STREET LIGHT LOAN 118,979 154 - -
742600 - 2000 TAX ALLOCATION BOND 42,959 108,470 108,649 108,475 743000 - 2006 TAX ALLOCATION BOND CRA 674,200 1,755,100 1,759,100 1,756,200 743300 - CRA 2015 TAX ALLOC BOND 230,975 582,975 583,975 579,100 DEBT SERVICE TOTAL 1,075,536 2,705,291 2,695,404 2,672,152 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

ALL CITY EXPENDITURES BY OBJECT

AUDITED UNAUDITED

CAPITAL IMPROVEMENT PROJECT ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 132300 - STORM DRAIN MASTER PLAN 43,213 48,356 2,273 -
132600 - RIVER BLUFF TANK DESIGN/ENVIRO 38,766 662 - - 150500 - GENERAL PLAN UPDATE & EIR 5,143 - - -
151500 - SERVICE/MITCHELL IMPROVEMENTS 612,406 34,068 - - 160200 - LOWER RIVERBLUFF-PH I 11,806 6,459 - -
170400 - EASTGATE PARK DESIGN - 4,537 - -
200100 - PH1 FS/3 TRAINING FACILITY SIT 2,211 6,757 - - 200400 - CDBG PROJECT 37,678 - - -
800500 - CAPITAL PROJECTS 13,928,406 12,244,232 10,021,805 25,814,785 CAPITAL IMPROVEMENT PROJECT TOTAL 14,679,627 12,345,070 10,024,078 25,814,785 ALL CITY EXPENDITURES BY OBJECT TOTAL 80,237,513 81,832,318 84,4 05,457 110, 384,037 0 0 0 0
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

ALL FUNDS BY BUDGET
DEPARTMENT FY 25-26 %
PUBLIC SAFETY 22,658,575 81.1% ADMINISTRATI 3,921,429 14.0% PUBLIC WORKS 1,361,008 4.9% TOTAL GENERA 27,941,012 100.0% 0 PUBLIC SAFETY - $22,658,575 ADMINISTRATION - $3,921,429 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 - $1,361,008 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

81.1%

ADMINISTRATION

14.0%

PUBLIC WORKS & ENGINEERING

4.9%
TOTAL GENERAL FUND EXPENDITURES - $27,941,012
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

EXPENDITURE SUMMARY BY DEPARTMENT

GENERAL FUND

AUDITED UNAUDITED

GENERAL FUND BY DEPARTMENT ACTUAL ACTUAL PROJECTION BUDGET DEPARTMENT FY 23-24 FY 24-25 FY 25-26 FY 26-27 %
09 POLICE (NON-SWORN) 1,854,561 2,064,330 2,104,303 2,198,372 7.9% 10 POLICE 11,721,153 11,171,429 11,834,051 12,188,003 43.6% 11 ANIMAL CONTROL 647,318 - 796,777 731,249 2.6% 13 CODE ENFORCEMENT 147,351 155,285 399,984 486,888 1.7% 15 FIRE 6,064,767 6,591,913 6,457,782 7,054,063 25.2% 16 INFORMATION TECHNOLOGY - - - - 0.0% 18 PUBLIC WORKS ADMINISTRATION 182,286 178,526 178,974 61,842 0.2% 19 ENGINEERING 93,636 97,200 211,315 218,185 0.8% 30 STREETS 195,029 247,732 235,296 106,608 0.4% 33 SOLID WASTE 35,629 20,984 29,287 - 0.0% 36 WATER CONSERVATION 45,082 50,627 48,163 - 0.0% 40 PARKS 1,862,954 1,097,002 1,794,682 906,216 3.2% 41 FACILITIES 65,274 24,721 - - 0.0% 55 RECREATION 687,023 734,260 1,027,010 726,470 2.6% 60 GENERAL CITY 380,494 239,232 1,317,731 1,064,021 3.8% 63 CITY COUNCIL 93,194 64,912 97,345 62, 626 0.2% 65 CITY MANAGER 134,334 200,292 374,461 129,098 0.5% 66 HUMAN RESOURCES 349,487 461,815 580,977 547,003 2.0% 67 CITY CLERK 304,347 313,166 315,325 269,857 1.0% 70 BUILDING 363,034 282,712 376,329 325,504 1.2% 73 FINANCE 681,814 616,340 886,706 195,890 0.7% 75 PLANNING 573,609 367,390 320,042 234,823 0.8% 95 CIP & DEBT SERVICE - 4,578 5,584 130,000 0.5%
SUB-TOTAL 26,482,375 24,984,446 29,392,122 27,660,716 99.0% 57 HOUSING REHABILITATION - - - - 0.0% 58 CRA SUCCESSOR AGENCY 2,500 126,061 207,566 231,881 0.8% 59 SCRC SUCCESSOR AGENCY - 125,562 50,111 48,415 0.2% SUB-TOTAL 2,500 251,623 257,676 280,296 1.0% GRAND TOTAL 26,484,875 25,236,070 29, 649,798 27, 941,012 100 .0% ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

GENERAL FUND EXPENDITURES BY OBJECT

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 6,817,590 7,196,940 6,747,675 7,075,258 011100 - OVERTIME 901,747 929,428 1,072,475 402,245 011200 - STANDBY 66,055 92,778 68,274 -
011400 - POLICE RESERVES PAY 194,247 200,341 281,244 210,000 011700 - TEMPORARY EMPLOYEE SALARIES 139,326 166,804 239,553 115,958 012000 - UNEMPLOYMENT INSURANCE 14,119 20,188 19,743 -
012100 - SOCIAL SECURITY (FICA) 621,609 635,518 605,666 572,510 012200 - EMPLOYEE GROUP INSURANCE 1,543,641 1,409,977 1,862,743 1,791,183 012300 - RETIREMENT PLAN CHARGES 3,518,261 4,041,234 4,329,467 5,108,340 012400 - WORKER'S COMPENSATION 523,178 475,738 369,232 768,073 012600 - 4850 LABOR CODE 4,245 24,440 13,731 -
013000 - UNIFORM ALLOWANCE 44,561 45,563 50,913 55,500
019900 - AUTOMOBILE ALLOWANCE 2,852 5,633 2,810 -
PERSONNEL SERVICES TOTAL 14,391,431 15,244,580 15,663,526 16,099,066

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020100 - ACCOUNTING & AUDITING SERVICES 87,903 149,253 203,815 40,668 020200 - PERSONNEL CONTRACTS & SERVICES 3,840 3,776 4,800 4,800 020500 - MEDICAL SERVICES 10,341 12,499 22,305 10,000
020900 - LEGAL SERVICES 215,606 232,336 450,000 465,000 021200 - GOVERNMENTAL PURPOSES 495 1,325 4,050 2,390
021300 - EXPERT & CONSULTANT SERVICES 14,377 8,210 40,000 30,000 021400 - PENALTIES & INTEREST - 3,198 - -
021500 - MISCELLANEOUS 8,930 1,267 3,207 -
021700 - INVESTIGATIVE SERVICES 57,411 57,130 5,401 8,855 021900 - ELECTION SERVICES & MATERIALS 401 52,747 2,500 60,000 022100 - SUBSCRIPTION BASED SOFTWARE - - 25,878 162,600 022200 - SUBSCRIPTIONS & MEMBERSHIPS 61,490 28,878 95,376 101,405 022400 - CERTIFICATION 350 1,206 1,600 1,500
022600 - TRAINING 22,749 31,778 57,974 106,344
022800 - P.O.S.T. REIMBURSABLE TRAINING - - 28,180 28,900 023000 - PRINTING AND BINDING 16,947 10,796 13,283 6,236 023400 - ELECTRICITY AND GAS 214,662 244,981 233,321 260,661 0236
00 - WATER 84,974 83,477 93,299 89,405
024000 - EQUIPMENT RENTAL - 153 1,246 1,500
024800 - TELECOMMUNICATIONS 114,894 169,085 134,057 114,391 02500
0 - POSTAGE 36,599 38,751 35,578 22,845
025800 - TRAVEL, LODGING & MEALS 47,970 40,514 29,028 69,361 02590
0 - PROFESSIONAL DEVELOPMENT 5,466 11,742 10,090 6,290 026000 - ADVERTISING 5,859 5,558 7,120 7,198
026100 - TOT COMM GRANT PROGRAM 10,000 - - -
026200 - EMPLOYEE RECOGNITION 2,990 2,202 7,500 4,688
02 6300 - EMPLOYEE SAFETY PROGRAM - - 3,650 7,816
026400 - PROMOTIONAL ACTIVITIES 9,732 21,821 18,6 35 1,500 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET

GENERAL FUND EXPENDITURES BY OBJECT

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 026500 - COMMUNITY SERVICES 14,350 27,098 32,2 25 500
026600 - RENTALS AND LEASES - OTHER - - 720 500
026800 - ISF - FLEET ALLOCATION 932,942 - 928,560 -
027100 - ISF - IT ALLOCATION 549,060 310,582 600,336 238,331 027400 - DUMPING FEES - 1,000 1,000 -
028100 - R & M - MECHANICAL OFFICE EQUP 245 - - -
028200 - R & M - AUTOMOTIVE EQUIPMENT 2,425 190 2,500 2,500 028600 - R & M - NON-AUTOMOTIVE EQUIP 2,262 34,898 43,115 26,000 028700 - R & M - COMMUNICATIONS EQUIP 152 - 100 500
028900 - R & M - NON-STRUCTURAL ITEMS 304 5,485 9,000 - 029400 - ISF - BLDG MAINT ALLOCATION 1,090,121 436,501 918,924 - 029900 - CONTRACT SERVICES 7,151,897 6,523,993 8,101,224 8,448,253 030100 - OFFICE SUPPLIES 17,389 17,829 22,930 21,747
030200 - NON CAPITAL ASSET PURCHASES - 17,986 9,500 2,200 030300 - JANITORIAL SUPPLIES - 3,800 1,000 -
030500 - MEDICAL SUPPLIES 783 542 3,800 7,150
030700 - DUPLICATING SUPPLIES 6,814 7,390 17,266 17,661 030900 - PHOTOGRAPHIC SUPPLIES - 2,247 - -
031100 - RECREATIONAL SUPPLIES 3,165 6,564 10,784 13,0 00 031400 - GAS, OIL, AND LUBRICANTS - - 50 50
031600 - AMMUNITION 5,934 - 4,000 53,000
031800 - WEARING AND SAFETY APPAREL 26,421 30,911 41,525 34,400 031900 - HORTICULTURAL ITEMS 2,715 6,413 8,000 2,000
032500 - ELECTRICAL MATERIALS 764 394 2,700 3,900
032900 - PAINT MATERIALS - 5,928 15,000 10,000
033500 - EQUIPMENT PARTS 900 1,896 5,500 -
033700 - SMALL TOOLS 2,397 3,965 6,300 6,025
034600 - TRAFFIC CONTROL SUPPLIES - - 500 500
034
800 - WATER PIPE, VALVES, & FITTINGS 1,864 19,761 20,000 20,000 035400 - CHEMICAL PRODUCTS 5,574 7,990 10,000 5,000
039400 - FIRING RANGE IMPROVEMENTS 5,865 218 1,202 -
039600 - K-9 SUPPLIES 12,153 11,019 14,350 15,100
039900 - MATERIALS AND SUPPLIES 21,755 25,694 43,089 80,633 042000 - PUBLIC LIABILITY INSURANCE 744,221 892,107 928,541 878,276 048500 - PROPERTY TAX - - 2,860 2,917
066200 - WESTPORT FIRE 49,240 49,746 50,261 50,000
069160 - TRANSFER OUT 363,1 26 304,000 591,935 157,452
OPERATIONS & MAINTENANCE TOTAL 12,048,822 9,968,829 13,980,688 11,711,946

AUDITED UNAUDITED

CAPITAL IMPROVEMENT PROJECTS ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 800500 - CAPITAL PROJECTS - 4,578 5,584 130,000
CAPITAL IMPROVEMENT PROJECT TOTAL - 4,578 5,584 130,000 GENERAL FUND EXPENDITURES BY OBJECT TOTAL 26,484,875 25,236,070 29,6 49,798 27,9 41,012 ITEM 13

LOCATION
The City of Ceres is located in the central San Joaquin Valley, 80 miles south of Sacramento and 95 miles east of San Francisco, in the heart of Stanislaus County. Ceres is in one of the Central Valley’s richest and most diverse agricultural areas and is the home of the new County Agriculture Center. Even the name “Ceres” originates from the mythological Goddess of Agriculture. With fertile soils, a mild climate and high-quality affordable water, the area consistently ranks at least fifth in the state for its value of agricultural produc tion. For area residents, the surrounding farmland provides refreshing aesthetic quality, and the abundant local harvest is always appreciated at many seasonal and roadside farmers’ markets.

HISTORY
The third largest city in the county, Ceres is a growing community with a heartfelt commitment to retaining its small neighborhood personality. Ceres is a city of rich ethnic and cultural diversity, which makes it a rewarding place to live and work. The community has a deep appreciation for the past and a firm commitment to the future. Economic growth, development, and improvement of the quality of life are major goals of the whole community. City officials have made a commitment to maintain the delicate balance between quality living, quality growth, and the preservation of the family farm which remains the cornerstone of area’s economic and historical base.

Businesses, organizations, and nonprofit community groups band together for a number of activities throughout the year. Events such as the annual Ceres Street Fair in May and summertime concerts in the park are well attended. The preservation of the historic Whitmore House (the first home built in Ceres) is a community project and is revitalized each year as new generations contribute their thoughts and ideas.

Ceres is self-sufficient with its variety of retail and service businesses has grown over the last two years with the “Gateway Project” on Mitchell Road. The “Always Try Ceres First” Chamber of Commerce motto is just good advice! The Ceres Unified School District has received National and Distinguished school awards and is supported generously by the community.

City planners have made a concerted effort toward responsible growth of the community with over 14 developed park and recreation areas that complement affordable housing. Soccer teams, Little League, adult softball, youth football, community swim ming and a golf course offer many weekend activities for families.

There is a wide variety of housing available in Ceres, including new homes as well as resale homes. Prices range from entry -level homes starting at approximately $ 300,000 to executive homes in excess of $700,000. Multiple family units in Ceres including apartments, duplex, triplex, and mobile home park living are also available.

ITEM 13

GOVERNMENT
Ceres was incorporated as a General Law City on February 25, 1918, and has a current population of 49,305. The City is a full service city and has 181 full time employees and 30 part time employees.

The City functions under the City Council/City Manager form of local government. General municipal elections are held on the first Tuesday of November in odd numbered years. The Mayor is directly elected for a four- year term. Council Members are directly elected for four- year overlapping terms. The City Council serves as the legislative, policy making body.

ITEM 13
DEPARTMENT 09 – POLICE (NON-SWORN)
FTE:16

DEPARTMENT FUNCTION
Professional staff of the Police Department consist of the Records Division, Dispatch, Property and Evidence, and Abandoned Vehicle Abatement (AVA) units.

Recor
ds 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 Ce
res Police Department Dispatch Center functions 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
During 2026, the department maintained critical clerical services in Records, Dispatch, and Administration services.

FUTURE GOALS
Several objectives relate to non -sworn personnel within the City of Ceres. A key priority for the Department is the promotion of a Dispatch Supervisor from within the current team of dispatchers. The Department also plans to upgrade the Dispatch 911 Center using state funding, allowing these improvements to be completed at no cost to the City.

The D
epartment has identified the need for a new truck for the AVA Unit and plans to fund this purchase. In addition, the Department will implement parking enforcement software to improve operational efficiency and functionality.

Public Safety
Dispatch
Supervisor
Public Safety
Dispatcher Senior
Public Safety
Dispatcher I/II x7
Administrative
Secretary
(Confidential)
Community
Services
Officer x2
Public Safety
Records Clerk I/II x4
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 09 - POLICE (NON-SWORN)

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 1,725,383 1,903,382 1,927,713 2,047,571 0 OPERATIONS & MAINTENANCE 160,930 218,887 216,913 198,896 0 GRAND TOTAL 1,886,313 2,122,268 2,144,627 2,246,466 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 2,016,840 181,531 - 2,198,372 97.9% 295 - ABANDONED VEHICLE ABATEMENT 30,730 17,364 - 48,095 2.1% GRAND TOTAL 2,047,571 198,896 - 2,246,466 100.0% 100 - GENERAL FUND

97.9%
295 - ABANDONED VEHICLE

ABATEMENT

2.1%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 09 - POLICE (NON-SWORN)

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 878,705 922,236 879,611 1,074,616 011100 - OVERTIME 196,657 269,732 229,754 160,000 011200 - STANDBY 31,361 63,801 56,284 - 011400 - POLICE RESERVES PAY 19,112 45,386 111,067 55,000 011700 - TEMPORARY EMPLOYEE SALARIES 47,597 27,049 29,467 28,546 012000 - UNEMPLOYMENT INSURANCE - 8,346 12,092 - 012100 - SOCIAL SECURITY (FICA) 88,010 98,982 96,577 84,172 012200 - EMPLOYEE GROUP INSURANCE 231,306 210,938 231,485 282,516 012300 - RETIREMENT PLAN CHARGES 221,582 245,935 271,348 332,345 012400 - WORKER'S COMPENSATION 11,052 10,975 10,028 30,375 PERSONNEL SERVICES TOTAL 1,725,383 1,903,382 1,927,713 2,047,571

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 021700 - INVESTIGATIVE SERVICES - 16,387 336 320 022200 - SUBSCRIPTIONS & MEMBERSHIPS - 758 160 270 022600 - TRAINING - 2,441 1,740 10,086 023000 - PRINTING AND BINDING - 48 1,750 1,650 024800 - TELECOMMUNICATIONS 486 49,886 4,956 1,637 025800 - TRAVEL, LODGING & MEALS - 2,449 - 15,800 026400 - PROMOTIONAL ACTIVITIES - 453 505 500 026800 - ISF - FLEET ALLOCATION - - 875 - 027100 - ISF - IT ALLOCATION 135,511 82,134 62,333 23,707 028200 - R & M - AUTOMOTIVE EQUIPMENT - - - 600 028600 - R & M - NON-AUTOMOTIVE EQUIP - - 2,000 - 029900 - CONTRACT SERVICES - 6,317 6,650 8,000 030100 - OFFICE SUPPLIES - 2,695 3,450 3,450 030200 - NON CAPITAL ASSET PURCHASES - 23,000 1,200 1,200 030700 - DUPLICATING SUPPLIES - 413 1,931 2,957 031800 - WEARING AND SAFETY APPAREL - 3,114 5,100 5,100 032500 - ELECTRICAL MATERIALS - - 600 900 039
900 - MATERIALS AND SUPPLIES - 5,071 20,720 6,400 042000 - PUBLIC LIABILITY INSURANCE 24,933 23,722 102,607 116,319 OPERATIONS & MAINTENANCE TOTAL 160,930 218,887 216,913 198,896 DEPARTMENT 09 - POLICE (NON-SWORN) TOTAL 1,886,313 2,122,268 2,1 44,627 2,2 46,466 ITEM 13
DEPARTMENT 10 – POLICE

FTE:47

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 Pride, Integrity, and Excellence. As a d epartment, we strive to build upon these values and establish partnerships built on trust and transparency, while recognizing the dedication and service our employees provide to the community.

RECENT ACCOMPLISHMENTS
During the FY 2025–26 fiscal year, the Police Department added six new officers. Three of these hires were sponsored through the Stanislaus Regional Police Academy, and three more officers are currently attending the Spring 2026 Police Academy. This year, the Department concentrated its efforts on two key priorities: DUI enforcement and regulation of smoke shops.

FUTURE GOALS
Future goals for the City of Ceres Police Department include establishing a Real -Time Crime Center, to be located alongside dispatch operations. The Department plans to begin with a scalable approach and expand capabilities over time as the foundation is developed. Upgrading the patrol fleet and replacing vehicles that have reached the end of their service life is a top priority for the Department.

Chief of Police
Police Officer x32
School Resource Officer x3
Police Lieutenant x3
Police Sergeant x8
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 10 - POLICE

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 12,222,043 12,686,589 12,708,753 13,945,834 0 OPERATIONS & MAINTENANCE 2,981,524 1,757,519 2,569,978 1,577,064 0 CAPITAL OUTLAY 377,601 404,763 - - 0 GRAND TOTAL 15,581,168 14,848,871 15,278,731 15,522,898 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 10,769,998 1,418,006 - 12,188,003 78.5% 224 - TRAFFIC OFFENDER FUND - 78,450 - 78,450 0.5% 262 - MEASURE H 2,904,903 77,608 - 2,982,511 19.2% 263 - TOBACCO GRANT - 3,000 - 3,000 0.0% 269 - COMMUNITY FACILITIES DISTRICT #2 28,282 - - 28,282 0.2% 270 - COMMUNITY FACILITIES DISTRICT #1 142,651 - - 142,651 0.9% 296 - COPS (SLESF) GRANT 100,000 - - 100,000 0.6% GRAND TOTAL 13,945,834 1,577,064 - 15,522,898 100.0% 100 - GENERAL FUND

78.5%
224 - TRAFFIC OFFENDER
FUND

0.5%
262 - MEASURE H

19.2%
263 - TOBACCO GRANT

0.0%
269 - COMMUNITY FACILITIES
DISTRICT #2

0.2%
270 - COMMUNITY FACILITIES
DISTRICT #1

0.9%
296 - COPS (SLESF) GRANT

0.6%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 10 - POLICE

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 5,296,396 5,473,081 4,988,916 5,788,307 011100 - OVERTIME 1,000,711 931,828 1,159,882 472,245 011200 - STANDBY 41,376 36,210 35,700 - 011400 - POLICE RESERVES PAY 175,135 154,954 170,177 155,000 011700 - TEMPORARY EMPLOYEE SALARIES - 14,479 92,154 - 012000 - UNEMPLOYMENT INSURANCE 3,848 502 - - 012100 - SOCIAL SECURITY (FICA) 490,001 489,914 461,393 448,967 012200 - EMPLOYEE GROUP INSURANCE 1,085,778 968,780 905,706 1,010,822 012300 - RETIREMENT PLAN CHARGES 3,532,289 4,119,443 4,472,124 5,398,555 012400 - WORKER'S COMPENSATION 520,800 397,438 314,060 601,438 012600 - 4850 LABOR CODE 18,649 39,739 42,728 - 013000 - UNIFORM ALLOWANCE 57,060 60,220 65,913 70,500 PERSONNEL SERVICES TOTAL 12,222,043 12,686,589 12,708,753 13,945,834

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020500 - MEDICAL SERVICES 27 5,594 - - 021700 - INVESTIGATIVE SERVICES 56,899 44,586 4,515 6,900 022100 - SUBSCRIPTION BASED SOFTWARE - - 147,350 167,000 022200 - SUBSCRIPTIONS & MEMBERSHIPS 29,878 27,716 3,960 5,610 022600 - TRAINING 55,156 34,584 69,383 84,460 022800 - P.O.S.T. REIMBURSABLE TRAINING - - 28,180 28,900 023000 - PRINTING AND BINDING 3,669 5,484 5,460 4,750 023400 - ELECTRICITY AND GAS 93,530 106,138 103,525 113,692 023600 - WATER 6,423 6,390 6,497 6,781 024800 - TELECOMMUNICATIONS 63,248 68,272 74,166 69,868 025000 - POSTAGE 11,735 11,477 8,533 15,177 025800 - TRAVEL, LODGING & MEALS 75,041 23,276 30,005 53,850 025900 - PROFESSIONAL DEVELOPMENT 2,536 4,347 3,150 3,150 026400 - PROMOTIONAL ACTIVITIES 1,069 1,668 2,600 3,500 026600 - RENTALS AND LEASES - OTHER - - 720 500 026800 - ISF - FLEET ALLOCATION 924,865 - 765,330 - 027100 - ISF - IT ALLOCATION 308,012 124,459 253,965 47,497 028
200 - R & M - AUTOMOTIVE EQUIPMENT 3,462 981 2,500 4,500 028600 - R & M - NON-AUTOMOTIVE EQUIP 2,990 1,132 300 1,000 028700 - R & M - COMMUNICATIONS EQUIP - 291 4,000 500 029400 - ISF - BLDG MAINT ALLOCATION 303,957 98,935 226,197 - 029900 - CONTRACT SERVICES 351,268 358,704 185,250 281,400 030100 - OFFICE SUPPLIES 8,679 4,509 7,500 8,500 030200 - NON CAPITAL ASSET PURCHASES - 36,465 3,075 5,200 030500 - MEDICAL SUPPLIES 199 105 4,850 6,050 030700 - DUPLICATING SUPPLIES - 1,852 2,920 2,957

030900 - PHOTOGRAPHIC SUPPLIES - 1,560 500 500 031600 - AMMUNITION 49,254 21,426 32, 175 53, 000 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 10 - POLICE

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 031800 - WEARING AND SAFETY APPAREL 21,373 23,692 27,5 25 23,8 50 032500 - ELECTRICAL MATERIALS 1,512 4,468 7,525 3,100
039400 - FIRING RANGE IMPROVEMENTS 5,865 218 1,202 -
039600 - K-9 SUPPLIES 14,529 15,616 21,050 15,100
039900 - MATERIALS AND SUPPLIES 12,338 52,205 59,248 57,750 042000 - PUBLIC LIABILITY INSURANCE 574,009 671,368 476,823 502,022 OPERATIONS & MAINTENANCE TOTAL 2,981,524 1,757,519 2,569,978 1,577,064

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050200 - COMPUTER EQUIPMENT 147,192 - - -
050300 - FURNITURE AND FURNISHINGS 15,848 - - -
050500 - TRAINING EQUIPMENT 2,402 - - -
050800 - PHOTOGRAPHIC & RECORDING EQUIP 116,454 338,734 - - 051100 - AUTOMOTIVE EQUIPMENT 4,552 47,947 - -
051300 - AUTOMOTIVE ACCESSORIES 1,504 - - -
051500 - COMMUNICATION EQUIPMENT 6,681 - - -
051800 - PUBLIC SAFETY EQUIPMENT 82,969 18,082 - -
CAPITAL OUTLAY TOTAL 377,601 404,763 - - DEPARTMENT 10 - POLICE TOTAL 15,581,168 14,848,871 15,2 78,731 15,5 22,898 ITEM 13
DEPARTMENT 11 – ANIMAL CONTROL

FTE:0

DEPARTMENT FUNCTION
The City of Ceres partners 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 the investigation of animal cruelty, vicious animal, and animal nuisance complaints , the pickup and transport of stray animals, responding to emergency calls 24 hours a day, rescuing animals in distress, responding to calls involving sick, injured, or dead animals , licensing dogs and providing microchip identificat ion, spay and neuter services , and the adoption of dogs and cats.

The Stanislaus Animal Services Agency, located at 3647 Cornucopia Way in Modesto, provides animal services for the cities of Modesto, Ceres, Patterson, Waterford, and Hughson.

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 11 - ANIMAL CONTROL

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 OPERATIONS & MAINTENANCE 647,318 650,378 806,080 731,249 0 CAPITAL OUTLAY 48,850 44,044 44,044 44,044 0 GRAND TOTAL 696,168 694,422 850,124 775,293 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 731,249 - 731,249 94.3% 499 - PUBLIC FACILITIES FEES - - 44,044 44,044 5.7% GRAND TOTAL - 731,249 44,044 775, 293 100. 0% 100 - GENERAL FUND

94.3%
499 - PUBLIC FACILITIES FEES

5.7%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 11 - ANIMAL CONTROL

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 029900 - CONTRACT SERVICES 647,318 650,378 806,080 731,249 OPERATIONS & MAINTENANCE TOTAL 647,318 650,378 806,080 731,249

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 059900 - FIXED ASSETS 48,850 44,044 44,044 44,044 CAPITAL OUTLAY TOTAL 48,850 44,044 44,044 44,044 DEPARTMENT 11 - ANIMAL CONTROL TOTAL 696,168 694,422 850 ,124 775 ,293 ITEM 13
DEPARTMENT 13 – CODE ENFORCEMENT

FTE:4

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

RECENT ACCOMPLISHMENTS
After 18 months without a Code Enforcement Secretary, the City of Ceres hired a full- time secretary at the end of September 2025. This position has provided significant support to Code Enforcement Officers, allowing them to focus on blight within the City, homelessness, illegal dumping, street vendors, and other code enforcement issues.

FUTURE GOALS
The City of Ceres Code Enforcement division future goals are to maintain critical services for residents and to update the City’s tow ordinance and tow fee schedule.

Code Enforcement
Officer x3
Secretary
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 13 - CODE ENFORCEMENT

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 407,783 349,187 443,246 489,016 0 OPERATIONS & MAINTENANCE 103,764 109,255 132,717 98,072 0 GRAND TOTAL 511,547 458,442 575,963 587,089 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 388,816 98,072 - 486,888 82.9% 219 - CARES ACT 100,201 - - 100,201 17.1% GRAND TOTAL 489,016 98,072 - 587,089 100. 0% 100 - GENERAL FUND

82.9%
219 - CARES ACT

17.1%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 13 - CODE ENFORCEMENT

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 210,454 194,824 238,768 273,297 011100 - OVERTIME 5,097 3,409 4,258 - 011700 - TEMPORARY EMPLOYEE SALARIES 33,132 33,833 49,441 32,807 012100 - SOCIAL SECURITY (FICA) 18,642 17,295 21,525 22,294 012200 - EMPLOYEE GROUP INSURANCE 62,141 44,246 52,975 56,161 012300 - RETIREMENT PLAN CHARGES 52,753 51,208 70,578 80,846 012400 - WORKER'S COMPENSATION 25,564 4,373 5,701 23,612 PERSONNEL SERVICES TOTAL 407,783 349,187 443,246 489,016

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 022100 - SUBSCRIPTION BASED SOFTWARE - - 8,256 - 022200 - SUBSCRIPTIONS & MEMBERSHIPS 400 400 710 5,300 022600 - TRAINING 1,000 1,990 3,034 3,700 023000 - PRINTING AND BINDING 58 1,566 1,100 1,500 023600 - WATER 357 355 361 - 024800 - TELECOMMUNICATIONS 4,374 3,873 4,061 4,247 025000 - POSTAGE 448 807 925 3,096 025800 - TRAVEL, LODGING & MEALS 3,243 3,946 580 6,038 026800 - ISF - FLEET ALLOCATION 12,812 - 25,931 - 027100 - ISF - IT ALLOCATION 7,399 4,485 27,319 38,512 029400 - ISF - BLDG MAINT ALLOCATION 15,181 5,377 13,752 - 029900 - CONTRACT SERVICES 34,279 53,069 13,750 2,050 030100 - OFFICE SUPPLIES 683 981 1,000 1,500 030200 - NON CAPITAL ASSET PURCHASES - 3,828 - - 030500 - MEDICAL SUPPLIES 206 - 600 600 030900 - PHOTOGRAPHIC SUPPLIES - 2,247 - - 031400 - GAS, OIL, AND LUBRICANTS - - 50 50 031
800 - WEARING AND SAFETY APPAREL 3,246 934 3,400 2,400 032500 - ELECTRICAL MATERIALS 293 - 800 800 033700 - SMALL TOOLS 186 - 300 300 039900 - MATERIALS AND SUPPLIES 11,872 8,094 1,369 1,500 042000 - PUBLIC LIABILITY INSURANCE 7,726 17,303 25,418 26,480 OPERATIONS & MAINTENANCE TOTAL 103,764 109,255 132,717 98,072 DEPARTMENT 13 - CODE ENFORCEMENT TOTAL 511,547 458,442 575 ,963 587 ,089 ITEM 13
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

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 15 - FIRE

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES (2,858) - - - 0 OPERATIONS & MAINTENANCE 8,468,368 8,662,449 8,825,954 9,451,696 0 CAPITAL OUTLAY 35,514 - - - 0 GRAND TOTAL 8,501,024 8,662,449 8,825,954 9,451,696 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 7,054,063 - 7,054,063 74.6% 262 - MEASURE H - 1,911,749 - 1,911,749 20.2% 269 - COMMUNITY FACILITIES DISTRICT #2 - 81,737 - 81,737 0.9% 270 - COMMUNITY FACILITIES DISTRICT #1 - 404,147 - 404,147 4.3% GRAND TOTAL - 9,451,696 - 9,451,696 100.0% 100 - GENERAL FUND

74.6%
262 - MEASURE H

20.2%
269 - COMMUNITY FACILITIES
DISTRICT #2…
270 - COMMUNITY FACILITIES
DISTRICT #1

4.3%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 15 - FIRE

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 012200 - EMPLOYEE GROUP INSURANCE (2,858) - - - PERSONNEL SERVICES TOTAL (2,858) - - -

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 022600 - TRAINING - - 4,025 - 023400 - ELECTRICITY AND GAS 62,238 69,654 65,897 71,510 023600 - WATER 16,028 16,858 16,594 16,008 024800 - TELECOMMUNICATIONS 24,821 20,734 22,551 17,387 026800 - ISF - FLEET ALLOCATION 94,240 - 1,935 - 029400 - ISF - BLDG MAINT ALLOCATION 218,795 80,255 172,121 - 029900 - CONTRACT SERVICES 7,586,614 8,117,402 8,180,570 9,296,792 030200 - NON CAPITAL ASSET PURCHASES - - 7,000 - 030300 - JANITORIAL SUPPLIES - 3,800 1,000 - 039900 - MATERIALS AND SUPPLIES 9,633 - - - 066200 - WESTPORT FIRE - 49,746 50,261 50,000 069160 - TRANSFER OUT 456,000 304,000 304,000 - OPERATIONS & MAINTENANCE TOTAL 8,468,368 8,662,449 8,825,954 9,451,696

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 051500 - COMMUNICATION EQUIPMENT 15,885 - - - 052100 - FIRE FIGHTING ACCESSORIES 19,629 - - - CAPITAL OUTLAY TOTAL 35,514 - - - DEPARTMENT 15 - FIRE TOTAL 8,501,024 8,662,449 8,8 25,954 9,4 51,696 ITEM 13
DEPARTMENT 16 – INFORMATION TECHNOLOGY

FTE:4

DEPARTMENT FUNCTION
The Information Tech nology (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
This year, in order to reduce operational costs, the IT department has prioritized using free, open -source software, building out solutions such as the City’s new agenda posting system without incurring ongoing monthly costs.

FUTURE GOALS
The City’s current VoIP system is no longer supported following Mitel’s exit from the PBX business. The IT Department will implement a replacement phone system in FY 2026–27.

Information Technology Manager
Senior IT Systems Analyst
IT Systems Analyst x2
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 16 - INFORMATION TECHNOLOGY

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 637,258 683,340 721,945 749,713 0 OPERATIONS & MAINTENANCE 200,321 236,545 266,882 472,274 0 CAPITAL OUTLAY 97,533 - - 85,000 0 GRAND TOTAL 935,111 919,886 988,827 1,306,987 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
616 - INFORMATION TECHNOLOGY 749,713 472,274 85,000 1,306,987 100.0% GRAND TOTAL 749,713 472,274 85,000 1, 306,987 100.0% 616 - INFORMATION

TECHNOLOGY
100.0%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 16 - INFORMATION TECHNOLOGY

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 386,442 420,494 430,325 450,454 011100 - OVERTIME 16 - - - 012100 - SOCIAL SECURITY (FICA) 28,719 30,764 31,330 32,878 012200 - EMPLOYEE GROUP INSURANCE 106,061 103,007 108,089 108,089 012300 - RETIREMENT PLAN CHARGES 112,631 127,015 148,667 154,902 012400 - WORKER'S COMPENSATION 3,389 2,061 3,534 3,391 PERSONNEL SERVICES TOTAL 637,258 683,340 721,945 749,713

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 022100 - SUBSCRIPTION BASED SOFTWARE - - 145,360 199,190 022600 - TRAINING 1,238 - - - 023400 - ELECTRICITY AND GAS 1,964 2,297 2,253 2,555 023600 - WATER 357 355 361 357 024800 - TELECOMMUNICATIONS 10,518 8,578 7,413 3,148 025800 - TRAVEL, LODGING & MEALS 203 - - - 025900 - PROFESSIONAL DEVELOPMENT - 433 750 750 026800 - ISF - FLEET ALLOCATION 5,659 - - - 029400 - ISF - BLDG MAINT ALLOCATION 15,181 - - - 029900 - CONTRACT SERVICES 151,150 146,453 39,080 42,550 030100 - OFFICE SUPPLIES 408 88 930 930 030200 - NON CAPITAL ASSET PURCHASES - 65,093 37,235 188,235 039900 - MATERIALS AND SUPPLIES 305 - - - 042000 - PUBLIC LIABILITY INSURANCE 13,338 13,248 33,501 34,560 OPERATIONS & MAINTENANCE TOTAL 200,321 236,545 266,882 472,274

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050200 - COMPUTER EQUIPMENT 71,177 - - 85,000 051500 - COMMUNICATION EQUIPMENT 2,926 - - - 059000 - DEPRECIATION EXPENSE 23,430 - - - CAPITAL OUTLAY TOTAL 97,533 - - 85,000 DEPARTMENT 16 - INFORMATION TECHNOLOGY TOTA 935,111 919,886 988,827 1,3 06,987 ITEM 13
DEPARTMENT 18 – PUBLIC WORKS ADMINISTRATION

FTE:6

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: Fleet Services for all City -owned vehicles, Facilities 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 Admin Division oversee budgeting, procurement, reporting, and compliance activities. Serve 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 conservation, 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 has begun the first phase of facilities improvements that will continue with the goal of modernizing the City Corporation Yard.

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.

Director of
Public Works
Public Works
Superintendent
Administrative Analyst x3
Administrative Secretary
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 18 - PUBLIC WORKS ADMINISTRATION

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 925,910 968,686 956,034 1,170,627 0 OPERATIONS & MAINTENANCE 108,985 162,241 280,830 1,055,796 0 CAPITAL OUTLAY 4,854 - - - 0 GRAND TOTAL 1,039,749 1,130,927 1,236,864 2,226,424 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 54,024 7,817 - 61,842 2.8% 225 - USED OIL GRANT - 397 - 397 0.0% 255 - STATE GAS TAX 6,390 10,158 - 16,548 0.7% 527 - WATER FUND 582,927 500,726 - 1,083,653 48.7% 567 - SEWER SERVICE 331,427 333,165 - 664,592 29.9% 587 - SOLID WASTE FUND 195,859 203,534 - 399,392 17.9% GRAND TOTAL 1,170,627 1,055,796 - 2,226,424 100.0% 100 - GENERAL FUND

2.8%
225 - USED OIL GRANT

0.0%
255 - STATE GAS TAX

0.7%
527 - WATER FUND

48.7%
567 - SEWER SERVICE

29.9%
587 - SOLID WASTE FUND

17.9%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 18 - PUBLIC WORKS ADMINISTRATION

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 524,248 574,097 639,854 713,806 011100 - OVERTIME 3,194 254 899 - 011700 - TEMPORARY EMPLOYEE SALARIES 14,547 - - - 012100 - SOCIAL SECURITY (FICA) 40,958 43,066 46,123 52,068 012200 - EMPLOYEE GROUP INSURANCE 126,633 105,773 111,450 147,232 012300 - RETIREMENT PLAN CHARGES 130,635 145,125 150,023 208,569 012400 - WORKER'S COMPENSATION 85,695 100,371 7,685 48,953 PERSONNEL SERVICES TOTAL 925,910 968,686 956,034 1,170,627

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 022100 - SUBSCRIPTION BASED SOFTWARE - - 95,050 100,400 022200 - SUBSCRIPTIONS & MEMBERSHIPS 233 - 250 250 022600 - TRAINING - - 5,503 5,503 023000 - PRINTING AND BINDING 1,407 - 500 500 023400 - ELECTRICITY AND GAS 550 633 559 634 023600 - WATER - - - 367 024800 - TELECOMMUNICATIONS 6,537 6,215 6,290 6,165 025000 - POSTAGE 340 262 30 64 025800 - TRAVEL, LODGING & MEALS 1,220 2,059 1,500 5,000 025900 - PROFESSIONAL DEVELOPMENT 1,100 - 1,650 1,650 026400 - PROMOTIONAL ACTIVITIES 472 - - 1,500 026800 - ISF - FLEET ALLOCATION - - - 455,691 027100 - ISF - IT ALLOCATION 45,555 27,611 45,252 63,151 029400 - ISF - BLDG MAINT ALLOCATION - - - 276,170 029900 - CONTRACT SERVICES 31,551 98,839 59,427 67,066 030100 - OFFICE SUPPLIES 2,909 1,012 3,700 5,000 030200 - NON CAPITAL ASSET PURCHASES - 327 1,901 1,750 030
700 - DUPLICATING SUPPLIES - 1,605 2,503 2,867 031800 - WEARING AND SAFETY APPAREL 274 341 1,000 1,000 039900 - MATERIALS AND SUPPLIES - - 2,804 2,804 042000 - PUBLIC LIABILITY INSURANCE 16,836 23,336 52,911 58,264 OPERATIONS & MAINTENANCE TOTAL 108,985 162,241 280,830 1,055,796

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050200 - COMPUTER EQUIPMENT 2,664 - - - 050300 - FURNITURE AND FURNISHINGS 2,190 - - - CAPITAL OUTLAY TOTAL 4,854 - - - DEPARTMENT 18 - PUBLIC WORKS ADMINISTRATION 1,039,749 1,130,927 1,236,864 2,2 26,424 ITEM 13
DEPARTMENT 19 – ENGINEERING

FTE:8

DEPARTMENT FUNCTION
The City of Ceres Engineering Department is responsible for managing all aspects of public infrastructure planning, development review, and capital project delivery throughout the city. The department oversees the design, construction, and maintenance of e ssential infrastructure systems, including roadways, storm drains, water distribution, wastewater collection, and public facilities. Engineering staff ensure that both public and private development projects comply with applicable Zoning Codes, Municipal Codes, and adopted engineering design standards through comprehensive plan review, permitting, and inspection services.

The department is committed to providing reliable, sustainable, and high -quality infrastructure solutions that enhance public safety, improve quality of life, and support the orderly growth and development of the City of Ceres.

RECENT ACCOMPLISHMENTS
During the past fiscal year, the Engineering Department successfully delivered a number of critical infrastructure improvements and capital projects that support the City’s long- term operational and community needs. The department completed Phase 2 of the Hatch Road Water Transmission Main, significantly enhancing system reliability and water delivery capacity in a key corridor. Additional water system improvements included the completion of the 6th Street and Shushan Road water main projects, further strengthening the City’s distribution network.

In support of sustainability and long- term cost savings, the department advanced the design of the Wastewater Treatment Plant (WWTP) Solar Project, positioning the city to reduce energy costs and improve operational efficiency at one of its most critical facilities.

Director of Engineering Services/City Engineer
Assistant/Associate
Engineer x3
Senior Engineer
Engineering Technician I/II
x2
Secretary
ITEM 13

The Engineering Department also made substantial progress in maintaining and improving the City’s transportation infrastructure. Approximately four centerline miles of roadway maintenance were completed through slurry seal and cape seal applications in res idential neighborhoods. These efforts extended pavement and preserved roadway conditions in a cost-effective manner.

Accessibility and pedestrian safety remained a key priority, with the upgrade of 71 ADA access ramps and the repair of 2,793 sidewalk trip hazards utilizing cost -efficient sidewalk slicing methods. The department completed the Richland Sidewalk Replacement Project, improving pedestrian connectivity and safety within the community.

FUTURE GOALS
Looking ahead to FY 2026 –27, the Engineering Department will continue to focus on delivering high -priority infrastructure projects that improve system reliability, support growth, and enhance public safety. A major focus will be the advancement of the Wastewater Treatment Plant Tertiary Upgrade, a critical project that will improve treatment capacity and ensure compliance with evolving regulatory requirements. The department will also initiate and advance the Crows Landing Road Rehabilitation Project, including construction of the new sewer trunk main and new sewer lift station, addressing a lack of sewer infrastructure in a key corridor.

On Whitmore Avenue, the City will undertake a comprehensive rehabilitation effort that includes the installation of a new storm drain system and storm drain pump station, significantly improving drainage capacity and reducing flood risk. To support future growth, Engineering will advance the North Ceres Sewer Service Area improvements, including construction of a new pump station, associated piping, and downstream capacity upgrades to accommodate development and provide cost savings to the City.

Additional roadway and utility improvements include the Moffett Road Reconstruction Project, incorporating both roadway rehabilitation and sewer main replacement, as well as Phase 3 of the Hatch Road Water Transmission Main, which will continue to enhance system redundancy and long-term reliability. The department will also complete the Morrow Village Sidewalk Installation Project, improving pedestrian access and connectivity in developing areas of the city.

Beyond these capital projects, the Engineering Department will continue to emphasize:
• Delivering projects in a fiscally responsible and efficient manner • Maintaining high standards for public infrastructure design and construction • Supporting staff development and technical expertise
• Enhancing transparency, responsiveness, and public engagement

These efforts align with the department’s ongoing mission and build upon the goals identified in prior budget cycles while addressing the City’s evolving infrastructure needs.

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 19 - ENGINEERING

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 1,032,690 1,179,742 1,243,987 1,308,609 0 OPERATIONS & MAINTENANCE 238,484 312,257 414,012 595,071 0 CAPITAL OUTLAY 13,237 - - - 0 GRAND TOTAL 1,284,411 1,492,000 1,657,999 1,903,680 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 88,683 129,502 - 218,185 11.5% 271 - MEASURE L - 84,920 - 84,920 4.5% 527 - WATER FUND 609,963 189,822 - 799,785 42.0% 567 - SEWER SERVICE 609,963 190,827 - 800,790 42.1% GRAND TOTAL 1,308,609 595,071 - 1,903,680 100.0% 100 - GENERAL FUND

11.5%
271 - MEASURE L

4.5%
527 - WATER FUND

42.0%
567 - SEWER SERVICE

42.1%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 19 - ENGINEERING

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 643,064 776,192 804,995 856,991 011100 - OVERTIME 4,510 2,519 1,548 -
011700 - TEMPORARY EMPLOYEE SALARIES 45,045 17,631 352 - 012000 - UNEMPLOYMENT INSURANCE - - 4,716 -
012100 - SOCIAL SECURITY (FICA) 51,297 60,105 59,060 63,527 012200 - EMPLOYEE GROUP INSURANCE 102,111 105,532 102,424 102,491 012300 - RETIREMENT PLAN CHARGES 154,664 200,231 224,790 259,985 012400 - WORKER'S COMPENSATION 31,998 17,531 46,102 25,615 PERSONNEL SERVICES TOTAL 1,032,690 1,179,742 1,243,987 1,308,609

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 022200 - SUBSCRIPTIONS & MEMBERSHIPS - 5,128 11,300 12,830 022400 - CERTIFICATION - - 540 1,400
022600 - TRAINING - 325 537 7,300
023000 - PRINTING AND BINDING 315 - - -
023400 - ELECTRICITY AND GAS 3,660 3,836 3,611 3,939
023600 - WATER 580 534 539 782
024800 - TELECOMMUNICATIONS 4,676 6,250 6,079 5,917
025000 - POSTAGE 19 48 210 222
025800 - TRAVEL, LODGING & MEALS 1,042 1,034 2,860 8,020 025900 - PROFESSIONAL DEVELOPMENT - 1,800 900 900 026800 - ISF - FLEET ALLOCATION 20,265 - 17,832 13,962 027100 - ISF - IT ALLOCATION 44,883 27,204 56,737 79,573 028100 - R & M - MECHANICAL OFFICE EQUP 1,014 - - -
029400 - ISF - BLDG MAINT ALLOCATION 11,955 10,543 19,504 20,154 029900 - CONTRACT SERVICES 86,209 78,494 216,790 361,820 030100 - OFFICE SUPPLIES 1,950 2,382 3,000 3,000
030200 - NON CAPITAL ASSET PURCHASES - 108,758 - -
0307
00 - DUPLICATING SUPPLIES 2,106 613 1,321 1,686
031800 - WEARING AND SAFETY APPAREL 914 1,534 3,000 3,000 033700 - SMALL TOOLS 325 133 1,500 1,500
034600 - TRAFFIC CONTROL SUPPLIES 30,600 27,357 - -
042000 - PUBLIC LIABILITY INSURANCE 27,971 36,285 67,753 69,066 OPERATIONS & MAINTENANCE TOTAL 238,484 312,257 414,012 595,071

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050200 - COMPUTER EQUIPMENT 7,431 - - -
050300 - FURNITURE AND FURNISHINGS 931 - - -
059000 - DEPRECIATION EXPENSE 4,875 - - -
CAPITAL OUTLAY TOTAL 13,237 - - -
DEPARTMENT 19 - ENGINEERING TOTAL 1,284,411 1,492,000 1,657,999 1,903,680 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 20 – FLEET
FTE:3

DEPARTMENT FUNCTION
The Fleet Services Division is responsible for coordinating the maintenance and operation of a diverse fleet consisting of more than 430 units. This fleet includes cars, trucks, specialty vehicles, construction equipment, and various ancillary equipment used by departments throughout the City of Ceres.

In additio
n to performing routine and emergency maintenance and repairs, Fleet Services staff manage an on -site inventory of parts for City use, ensuring timely and cost -effective service. 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.

RECENT ACCOMPLISHMENTS
The Fleet Division has secured two additional electric vehicles, leaving only one more to meet the 2027 requirement.

FUTURE GOALS
The Fleet Division will continue working on the purchase of electric vehicles to comply with State regulations and continue to provide excellent customer service to City staff. Securing an efficient fleet management software is at the top of the Division’s priority list.

Fleet/Facility Services Supervisor
Fleet Mechanic I/II x2
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 20 - FLEET

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 570,807 566,617 419,491 470,450 0 OPERATIONS & MAINTENANCE 962,615 909,613 1,056,111 1,036,160 0 CAPITAL OUTLAY 772,428 870,615 198,237 785,137 0 GRAND TOTAL 2,305,850 2,346,845 1,673,839 2,291,747 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
600 - EQUIPMENT MAINTENANCE POOL 470,450 931,160 - 1,401,610 61.2% 610 - EQUIPMENT REPLACEMENT POOL - 105,000 785,137 890,137 38.8% GRAND TOTAL 470,450 1,036,160 785,137 2, 291,747 100.0% 600 - EQUIPMENT

MAINTENANCE POOL

61.2%
610 - EQUIPMENT

REPLACEMENT POOL

38.8%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 20 - FLEET

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 279,267 293,712 222,721 239,535 011100 - OVERTIME 857 230 - -
011200 - STANDBY 33,384 7,475 - -
012100 - SOCIAL SECURITY (FICA) 23,649 22,025 15,978 17,364 012200 - EMPLOYEE GROUP INSURANCE 94,308 92,071 68,979 63,809 012300 - RETIREMENT PLAN CHARGES 85,863 83,867 72,133 77,430 012400 - WORKER'S COMPENSATION 51,043 67,237 39,680 72,312 012900 - COMPENSATED ABSENCES 2,436 - - -
PERSONNEL SERVICES TOTAL 570,807 566,617 419,491 470,450

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020500 - MEDICAL SERVICES 300 - 525 500
022100 - SUBSCRIPTION BASED SOFTWARE - - 3,500 3,500
022200 - SUBSCRIPTIONS & MEMBERSHIPS 3,597 4,278 5,800 7,600 022600 - TRAINING 111 45 750 3,900
023000 - PRINTING AND BINDING 65 - 100 100
023400 - ELECTRICITY AND GAS 9,792 10,859 10,208 11,153 023600 - WATER 4,470 4,513 4,538 4,458
024000 - EQUIPMENT RENTAL - - - 200
024800 - TELECOMMUNICATIONS 6,807 6,289 7,061 7,238
025000 - POSTAGE 15 - 30 -
025800 - TRAVEL, LODGING & MEALS 90 334 500 4,250
026800 - ISF - FLEET ALLOCATION 106,280 - - -
027100 - ISF - IT ALLOCATION 34,078 20,655 - -
027900 - R & M - TIRES AND TUBES 26,662 20,447 48,000 38,000 028200 - R & M - AUTOMOTIVE EQUIPMENT 22,729 23,779 33,500 - 028700 - R & M - COMMUNICATIONS EQUIP - - 1,900 -
029400 - ISF - BLDG MAINT ALLOCATION 64,814 27,302 - - 0299
00 - CONTRACT SERVICES 44,571 58,361 65,800 160,000
030100 - OFFICE SUPPLIES 1,961 2,281 7,000 3,000
031400 - GAS, OIL, AND LUBRICANTS 425,989 415,199 445,000 445,000 031800 - WEARING AND SAFETY APPAREL 2,991 2,771 4,000 4,000 033500 - EQUIPMENT PARTS 85,281 104,754 163,625 117,000 033700 - SMALL TOOLS - 1,777 1,500 1,500
034000 - SHOP SUPPLIES 9,470 2,493 5,000 -
039900 - MATERIALS AND SUPPLIES 165 26,744 20,000 20,000 042000 - PUBLIC LIABILITY INSURANCE 112,376 175,528 225,774 201,0 11 049900 - FIXED CHARGES - 1,204 2,000 3,750
OPERATIONS & MAINTENANCE TOTAL 962,615 909,613 1,056,111 1,036,160 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 20 - FLEET

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050200 - COMPUTER EQUIPMENT 1,072 - - -
051000 - POWER EQUIPMENT 9,317 8,668 4,006 -
051100 - AUTOMOTIVE EQUIPMENT - 854,242 119,981 785,137 051300 - AUTOMOTIVE ACCESSORIES - 7,705 66,553 -
051500 - COMMUNICATION EQUIPMENT - - 7,698 -
059000 - DEPRECIATION EXPENSE 762,039 - - -
CAPITAL OUTLAY TOTAL 772,428 870,615 198,237 785,137 DEPARTMENT 20 - FLEET TOTAL 2,305,850 2,346,845 1,673,839 2,291,747 ITEM 13
DEPARTMENT 25 – WASTEWATER

FTE:11

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. 5 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 140 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 completed an update to the City’s Sewer Master Plan (SMP) and Sewer System Management Plan (SSMP) to guide future development, maintenance, and system improvements. The Wastewater Division has performed maintenance on 56.76 miles of sewer mains and performed video inspection of 10.89 miles of trunk lines.

FUTURE GOALS
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 installing a solar power field to support sustainable energy use and reduce operational costs.

Wastewater Systems
Supervisor
Senior Wastewater
Operator x2
Wastewater Operator I/II
x7
Administrative Analyst
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 25 - WASTEWATER

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 1,058,459 1,016,037 1,054,242 1,221,901 0 OPERATIONS & MAINTENANCE 4,182,737 4,086,133 4,880,722 5,607,097 0 CAPITAL OUTLAY 104,485 - 39,465 274,520 0 GRAND TOTAL 5,345,682 5,102,171 5,974,428 7,103,518 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
567 - SEWER SERVICE 1,221,901 5,607,097 274,520 7,103,518 100.0% GRAND TOTAL 1,221,901 5,607,097 274,520 7, 103,518 100.0% 567 - SEWER SERVICE
100.0%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 25 - WASTEWATER

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 422,010 509,623 533,691 668,802 011100 - OVERTIME 22,723 20,869 25,854 32,000 011200 - STANDBY 33,252 35,985 35,587 - 011700 - TEMPORARY EMPLOYEE SALARIES 567 - - - 012100 - SOCIAL SECURITY (FICA) 35,982 42,231 43,949 48,630 012200 - EMPLOYEE GROUP INSURANCE 130,768 130,413 139,169 193,171 012300 - RETIREMENT PLAN CHARGES 315,143 137,622 161,804 202,362 012400 - WORKER'S COMPENSATION 107,522 139,294 114,188 76,935 012900 - COMPENSATED ABSENCES (9,507) - - - PERSONNEL SERVICES TOTAL 1,058,459 1,016,037 1,054,242 1,221,901

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020500 - MEDICAL SERVICES 185 - 200 1,000 021300 - EXPERT & CONSULTANT SERVICES 25,852 36,029 165,000 300,000 022100 - SUBSCRIPTION BASED SOFTWARE - 6,000 119,374 119,374 022200 - SUBSCRIPTIONS & MEMBERSHIPS 8,416 7,150 8,000 8,000 022400 - CERTIFICATION 1,770 2,610 2,500 2,500 022600 - TRAINING 4,238 8,923 10,000 14,000 023000 - PRINTING AND BINDING 2,208 2,338 2,500 6,500 023400 - ELECTRICITY AND GAS 372,420 409,893 434,778 492,785 023600 - WATER 73,769 61,604 44,942 45,793 024000 - EQUIPMENT RENTAL - 816 228 3,000 024800 - TELECOMMUNICATIONS 17,307 11,030 11,699 10,662 025000 - POSTAGE 177 - 260 105 025800 - TRAVEL, LODGING & MEALS 1,747 1,868 5,500 5,500 026800 - ISF - FLEET ALLOCATION 383,613 - 180,395 90,362 027100 - ISF - IT ALLOCATION 63,936 38,752 35,471 53,177 028600 - R & M - NON-AUTOMOTIVE EQUIP 124,651 117,452 155,000 250,000 028700 - R & M - COMMUNICATIONS EQUIP 304 21 - - 029
400 - ISF - BLDG MAINT ALLOCATION 50,604 37,128 81,780 31,150 029900 - CONTRACT SERVICES 275,285 328,920 336,134 372,782 030100 - OFFICE SUPPLIES 791 2,792 1,725 - 030200 - NON CAPITAL ASSET PURCHASES - 2,464 2,000 25,000 030700 - DUPLICATING SUPPLIES - 1,482 1,909 2,895 031400 - GAS, OIL, AND LUBRICANTS 896 410 2,500 5,000 031800 - WEARING AND SAFETY APPAREL 13,439 11,999 15,000 16,500 032100 - PLANTING MATERIALS 7,759 2,000 4,000 4,000 032500 - ELECTRICAL MATERIALS 1,156 8,667 8,650 10,0 00 032700 - BUILDING MATERIALS 1,061 836 1,000 1,000 033500 - EQUIPMENT PARTS 5,989 8,522 15,000 15,000 033700 - SMALL TOOLS 1,515 3,630 4,000 4,000 034600 - TRAFFIC CONTROL SUPPLIES 666 245 850 1,000 034800 - WATER PIPE, VALVES, & FITTINGS 4,970 9,902 10, 000 10, 000 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 25 - WASTEWATER

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 035200 - SEWER PIPE AND MATERIALS 744 2,240 2,500 10,0 00 035400 - CHEMICAL PRODUCTS 23,530 13,360 28,000 28,000
039900 - MATERIALS AND SUPPLIES 4,018 4,309 10,000 15,500 040500 - NORTH CERES SEWER SERVICE 1,510,446 1,853,052 1,742,500 1,800,000 040600 - TURLOCK SEWER SERVICE 968,645 877,042 1,050,950 1,500,000 042000 - PUBLIC LIABILITY INSURANCE 198,947 173,960 336,377 302,511 049900 - FIXED CHARGES 31,686 38,690 50,000 50,000
OPERATIONS & MAINTENANCE TOTAL 4,182,737 4,086,133 4,880,722 5,607,097

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050200 - COMPUTER EQUIPMENT 554 - 20,000 -
050300 - FURNITURE AND FURNISHINGS 183 - - -
051000 - POWER EQUIPMENT - - - 274,520
057000 - BUILDING AND PLANT EQUIPMENT - - 19,465 -
059000 - DEPRECIATION EXPENSE 103,748 - - -
CAPITAL OUTLAY TOTAL 104,485 - 39,465 274,520 DEPARTMENT 25 - WASTEWATER TOTAL 5,345,682 5,102,171 5,97 4,428 7,10 3,518 ITEM 13
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, 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 467 service requests and completed 2,742 sweeper miles with 811 tons collected.

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, well- maintained public roadways for the City's residents and visitors.

Streets Maintenance
Supervisor
Senior Street Maintenance
Operator x2
Streets Maintenance Operator I/II
x6
Street Sweeper Operator
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 30 - STREETS

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 974,766 1,082,624 1,075,318 1,088,431 0 OPERATIONS & MAINTENANCE 1,389,104 874,519 1,219,452 1,263,198 0 CAPITAL OUTLAY 47,987 - - - 0 GRAND TOTAL 2,411,857 1,957,143 2,294,769 2,351,629 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 106,593 15 - 106,608 4.5% 255 - STATE GAS TAX 462,691 643,854 - 1,106,545 47.1% 292 - STREET LIGHT/LANDSCAPE DISTRICT 55,797 176,320 - 232,117 9.9% 567 - SEWER SERVICE 354,257 407,108 - 761,365 32.4% 587 - SOLID WASTE FUND 109,093 35,901 - 144,994 6.2% GRAND TOTAL 1,088,431 1,263,198 - 2,351,629 100.0% 100 - GENERAL FUND

4.5%255 - STATE GAS TAX

47.1%
292 - STREET

LIGHT/LANDSCAPE DISTRICT

9.9%
567 - SEWER SERVICE

32.4%
587 - SOLID WASTE FUND

6.2%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 30 - STREETS

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 486,455 565,591 558,474 624,065 011100 - OVERTIME 22,619 18,041 26,421 22,500 011200 - STANDBY 18,532 15,010 15,412 - 011700 - TEMPORARY EMPLOYEE SALARIES 13,351 - - - 012000 - UNEMPLOYMENT INSURANCE 1,184 5,324 6,057 - 012100 - SOCIAL SECURITY (FICA) 40,902 44,782 42,757 45,889 012200 - EMPLOYEE GROUP INSURANCE 147,105 142,445 143,300 151,224 012300 - RETIREMENT PLAN CHARGES 139,420 160,498 168,317 195,258 012400 - WORKER'S COMPENSATION 105,200 130,931 114,580 49,494 PERSONNEL SERVICES TOTAL 974,766 1,082,624 1,075,318 1,088,431

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020500 - MEDICAL SERVICES 879 120 885 1,000 021300 - EXPERT & CONSULTANT SERVICES - - 250 250 022100 - SUBSCRIPTION BASED SOFTWARE - - 3,000 13,215 022200 - SUBSCRIPTIONS & MEMBERSHIPS 1,931 2,196 4,500 4,500 022400 - CERTIFICATION 323 220 1,500 1,500 022600 - TRAINING 3,740 5,931 12,600 15,100 023400 - ELECTRICITY AND GAS 50,858 60,064 64,782 73,469 023500 - ELECTRICITY - STREET LIGHTS 203,238 215,852 195,089 221,250 023600 - WATER 2,279 2,263 2,212 2,339 024000 - EQUIPMENT RENTAL - - - 1,000 024800 - TELECOMMUNICATIONS 12,025 11,248 11,968 12,062 025000 - POSTAGE - - 10 - 025800 - TRAVEL, LODGING & MEALS 644 1,749 3,350 3,350 026800 - ISF - FLEET ALLOCATION 575,588 - 263,012 160,194 027100 - ISF - IT ALLOCATION 36,036 21,842 34,401 44,336 027400 - DUMPING FEES - 2,086 2,500 2,500 028400 - R & M - STREET LIGHTS 13,760 46,072 28,000 28,000 028
600 - R & M - NON-AUTOMOTIVE EQUIP 22,597 17,266 79,000 50,000 028700 - R & M - COMMUNICATIONS EQUIP 648 19 1,000 1,000 028900 - R & M - NON-STRUCTURAL ITEMS - - 10,000 10,000 029400 - ISF - BLDG MAINT ALLOCATION 44,594 12,325 43,718 6,876 029900 - CONTRACT SERVICES 131,506 180,772 132,383 198,956 030100 - OFFICE SUPPLIES 295 249 1,567 1,500 030200 - NON CAPITAL ASSET PURCHASES - 194 2,750 250 031800 - WEARING AND SAFETY APPAREL 12,222 11,192 19,990 19,990 032500 - ELECTRICAL MATERIALS 23,550 8,208 24,750 50,0 00 033500 - EQUIPMENT PARTS 675 2,336 5,872 25,000 033700 - SMALL TOOLS 5,831 10,758 12,950 19,550 034600 - TRAFFIC CONTROL SUPPLIES 22,299 30,179 48,860 91,600 034800 - WATER PIPE, VALVES, & FITTINGS - - 250 250 035400 - CHEMICAL PRODUCTS 9,606 14,384 17, 000 17, 000 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 30 - STREETS

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 036200 - ROADWAY MATERIALS 36,183 35,355 51,7 50 51,7 50 039900 - MATERIALS AND SUPPLIES 11,805 7,401 16,500 16,500 042000 - PUBLIC LIABILITY INSURANCE 148,326 156,040 66,778 61,461 049900 - FIXED CHARGES 17,666 18,196 56,275 57,450
OPERATIONS & MAINTENANCE TOTAL 1,389,104 874,519 1,219,452 1,263,198

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050200 - COMPUTER EQUIPMENT 11 - - -
051000 - POWER EQUIPMENT 19,100 - - -
059000 - DEPRECIATION EXPENSE 28,876 - - -
CAPITAL OUTLAY TOTAL 47,987 - - -
DEPARTMENT 30 - STREETS TOTAL 2,411,857 1,957,143 2,29 4,769 2,35 1,629 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED 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 conducted the fourth annual Community Disposal Day for Ceres residents, and 69.5 tons of waste, 913 tires, and 175 mattresses were collected free of charge.

FUTURE GOALS
The Solid Waste Division will continue efforts to alleviate leaf and limb illegal disposal issues through continued enforcement activities and work with Code Enforcement to assist with illegal disposal collection. Additionally, the division will continue efforts to comply with S tate mandates through residential and commercial inspections and enforcement efforts as well as management of established programs as mentioned above. Focused efforts to minimize contamination will be prioritized through enhanced public outreach and route review activities.

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 33 - SOLID WASTE

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 OPERATIONS & MAINTENANCE 75,860 115,903 73,808 7,147,275 0 CAPITAL OUTLAY 133 - - - 0 GRAND TOTAL 75,993 115,903 73,808 7,147,275 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
226 - DEPT. OF CONSERVATION GRANT - 25,508 - 25,508 0.4% 227 - SB1383-LOCAL ASSISTANCE GRANT - 34,619 - 34,619 0.5% 245 - AB939 SOURCE REDUCTION/ RECYCLE - 7,350 - 7,350 0.1% 587 - SOLID WASTE FUND - 7,079,798 - 7,079,798 99.1% GRAND TOTAL - 7,147,275 - 7,147,275 100.0% 226 - DEPT. OF

CONSERVATION
GRANT

0.4%
227 - SB1383-LOCAL

ASSISTANCE GRANT

0.5%
245 - AB939 SOURCE

REDUCTION/ RECYCLE

0.1%
587 - SOLID WASTE FUND

99.1%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 33 - SOLID WASTE

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 021300 - EXPERT & CONSULTANT SERVICES 12,934 9,090 6,000 7,376 022200 - SUBSCRIPTIONS & MEMBERSHIPS 435 515 3,535 3,075 022400 - CERTIFICATION - - - 1,050
022600 - TRAINING 1,020 45 - 1,100
023000 - PRINTING AND BINDING 8,074 3,000 5,425 5,500
024800 - TELECOMMUNICATIONS 299 695 747 742
025000 - POSTAGE 2,000 2,000 2,000 2,000
025800 - TRAVEL, LODGING & MEALS 1,265 135 2,200 2,200
026400 - PROMOTIONAL ACTIVITIES 46,054 31,701 30,480 50,500 027400 - DUMPING FEES - 1,000 1,000 1,500
029900 - CONTRACT SERVICES 3,559 11 - 7,025,381
030100 - OFFICE SUPPLIES 95 125 1,500 1,500
031800 - WEARING AND SAFETY APPAREL 102 220 500 500
039900 - MATERIALS AND SUPPLIES 23 67,367 20,421 44,850 OPERATIONS & MAINTENANCE TOTAL 75,860 115,903 73,808 7,147,275

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050300 - FURNITURE AND FURNISHINGS 133 - - -
CAPITAL OUTLAY TOTAL 133 - - -
DEPARTMENT 33 - SOLID WASTE TOTAL 75,993 115,903 73,8 08 7,14 7,275 ITEM 13
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 13 active groundwater wells located throughout the city. Of these, one well is currently treated for Uranium, and five 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 rehabilitation of Well 22, ensuring continued compliance with state and federal water quality standards. Over the reporting period, the City's water system produced approximately 2.1 billion gallons

Water Distribution
Supervisor
Water Distribution
Operator I/II x8
Senior Water Distribution Operator x2
ITEM 13

of potable water. Division staff also exercised 492 valves and responded to 730 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.

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 35 - WATER

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 1,349,912 1,390,765 1,360,179 1,573,751 0 OPERATIONS & MAINTENANCE 2,449,938 8,412,971 9,605,332 8,868,295 0 CAPITAL OUTLAY 63,496 - 12,526 - 0 GRAND TOTAL 3,863,346 9,803,736 10,978,037 10,442,046 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
527 - WATER FUND 1,573,751 8,868,295 - 10,442,046 100.0% GRAND TOTAL 1,573,751 8,868,295 - 10,442,046 100.0% 527 - WATER FUND
100.0%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 35 - WATER

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 567,469 703,147 740,955 782,864 011100 - OVERTIME 39,076 35,044 41,203 45,000
011200 - STANDBY 31,891 24,438 23,920 -
012100 - SOCIAL SECURITY (FICA) 47,807 56,358 58,897 56,442 012200 - EMPLOYEE GROUP INSURANCE 168,831 217,669 227,272 245,251 012300 - RETIREMENT PLAN CHARGES 365,812 194,314 216,754 237,249 012400 - WORKER'S COMPENSATION 125,624 159,795 51,178 206,945 012900 - COMPENSATED ABSENCES 3,400 - - -
PERSONNEL SERVICES TOTAL 1,349,912 1,390,765 1,360,179 1,573,751

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020500 - MEDICAL SERVICES 594 360 500 1,000
020900 - LEGAL SERVICES 10,229 - - -
021300 - EXPERT & CONSULTANT SERVICES 21,894 20,000 27,500 100,000 022100 - SUBSCRIPTION BASED SOFTWARE - - 74,196 49,816 022200 - SUBSCRIPTIONS & MEMBERSHIPS 5,712 6,323 5,000 5,000 022400 - CERTIFICATION 2,228 1,978 3,200 3,200
022600 - TRAINING 10,049 7,084 11,000 11,000
023000 - PRINTING AND BINDING 4,491 3,187 500 500
023400 - ELECTRICITY AND GAS 390,317 397,853 404,070 458,255 023600 - WATER 2,514 1,769 1,697 1,772
024000 - EQUIPMENT RENTAL - - - 550
024800 - TELECOMMUNICATIONS 14,629 14,635 15,396 15,192 025000 - POSTAGE 1,177 164 590 213
025800 - TRAVEL, LODGING & MEALS 2,730 4,443 5,600 5,600 026800 - ISF - FLEET ALLOCATION 181,234 - 156,382 86,475 027100 - ISF - IT ALLOCATION 63,936 38,752 38,303 57,555 027400 - DUMPING FEES - - 2,000 2,000
0286
00 - R & M - NON-AUTOMOTIVE EQUIP 15,478 50,533 15,900 175,000 028700 - R & M - COMMUNICATIONS EQUIP 1,565 109 500 500 029400 - ISF - BLDG MAINT ALLOCATION 38,972 19,436 77,768 26,422 029900 - CONTRACT SERVICES 771,508 528,031 1,016,932 877,752 030100 - OFFICE SUPPLIES 2,626 771 2,000 2,000
030200 - NON CAPITAL ASSET PURCHASES - 1,184 13,890 32,500 030700 - DUPLICATING SUPPLIES 0 1,624 2,826 4,049
031400 - GAS, OIL, AND LUBRICANTS 406 389 1,000 1,000
031800 - WEARING AND SAFETY APPAREL 12,221 13,336 15,000 15,00 0 032100 - PLANTING MATERIALS - - 350 350
032500 - ELECTRICAL MATERIALS 2,156 3,184 3,750 3,750
032700 - BUILDING MATERIALS 1,536 1,888 2,500 2,500
032900 - PAINT MATERIALS 138 616 1,000 1,000
033500 - EQUIPMENT PARTS 10,052 10,950 11,300 11,300
033700 - SMALL TOOLS 6,742 9,060 20,0 00 15,0 00
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 35 - WATER

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 034800 - WATER PIPE, VALVES, & FITTINGS 67,608 96,714 99,5 27 300, 000 034900 - WATER METERS AND PARTS 370,499 222,674 254,575 500,000 035400 - CHEMICAL PRODUCTS 52,492 40,416 52,500 92,000
036200 - ROADWAY MATERIALS 9,871 6,659 10,000 12,000
036400 - CONSTRUCTION MATERIALS 39,386 9,800 37,512 50,000 039900 - MATERIALS AND SUPPLIES 12,056 22,807 25,000 25,000 040800 - WELL HEAD TREATMENT 58,575 51,004 64,254 300,000 042000 - PUBLIC LIABILITY INSURANCE 176,081 229,434 162,669 153,870 049700 - COST SHARING AGREE-SRWA - 6,499,471 6,873,646 5,374,174 049900 - FIXED CHARGES 88,237 96,336 95,000 95,000
OPERATIONS & MAINTENANCE TOTAL 2,449,938 8,412,971 9,605,332 8,868,295

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050200 - COMPUTER EQUIPMENT 2,451 - - -
051300 - AUTOMOTIVE ACCESSORIES 848 - - -
057000 - BUILDING AND PLANT EQUIPMENT - - 12,526 -
059000 - DEPRECIATION EXPENSE 60,197 - - -
CAPITAL OUTLAY TOTAL 63,496 - 12,526 -
DEPARTMENT 35 - WATER TOTAL 3,863,346 9,803,736 10,9 78,037 10,4 42,046 ITEM 13
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 empow ers residents 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 Water Use Efficiency guidelines, as requested by Governor Newsom. In addition, the department successfully assisted three (3) residents in converting a total of 1,500 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 conservation initiatives, the division will support long-term sustainability and efficient water use across all sectors.

Field Service
Technician x2
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 36 - WATER CONSERVATION

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 256,333 269,581 271,529 332,489 0 OPERATIONS & MAINTENANCE 95,868 66,471 127,957 142,319 0 CAPITAL OUTLAY 195 - - - 0 GRAND TOTAL 352,396 336,052 399,486 474,808 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
527 - WATER FUND 277,922 133,432 - 411,354 86.6% 587 - SOLID WASTE FUND 54,566 8,887 - 63,454 13.4% GRAND TOTAL 332,489 142,319 - 474,808 100. 0% 527 - WATER FUND

86.6%
587 - SOLID WASTE FUND

13.4%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 36 - WATER CONSERVATION

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 133,258 111,865 122,417 129,583 011100 - OVERTIME 20 - - - 011700 - TEMPORARY EMPLOYEE SALARIES 2,093 27,108 26,639 29,556 012000 - UNEMPLOYMENT INSURANCE 2,442 - - - 012100 - SOCIAL SECURITY (FICA) 10,032 9,690 10,569 11,291 012200 - EMPLOYEE GROUP INSURANCE 53,528 56,377 63,092 63,721 012300 - RETIREMENT PLAN CHARGES 33,962 35,531 44,774 47,614 012400 - WORKER'S COMPENSATION 20,997 29,011 4,038 50,724 PERSONNEL SERVICES TOTAL 256,333 269,581 271,529 332,489

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 021300 - EXPERT & CONSULTANT SERVICES - 7,463 20,000 20,715 022200 - SUBSCRIPTIONS & MEMBERSHIPS 428 - 500 750 022400 - CERTIFICATION - - 395 395 022600 - TRAINING 1,344 2,386 2,500 2,500 023000 - PRINTING AND BINDING 1,395 1,885 500 500 023600 - WATER 265 268 236 159 024800 - TELECOMMUNICATIONS 6,055 5,783 6,546 6,638 025000 - POSTAGE 1 1 - - 025800 - TRAVEL, LODGING & MEALS - 363 500 1,500 026400 - PROMOTIONAL ACTIVITIES 9,202 4,395 12,795 27,250 026800 - ISF - FLEET ALLOCATION 29,644 - 22,499 14,405 027100 - ISF - IT ALLOCATION 3,583 2,172 8,495 13,135 029400 - ISF - BLDG MAINT ALLOCATION 17,673 9,605 25,457 6,245 029900 - CONTRACT SERVICES 4,421 5,312 9,475 17,773 030100 - OFFICE SUPPLIES 785 517 800 1,500 030200 - NON CAPITAL ASSET PURCHASES - - - 8,000 031800 - WEARING AND SAFETY APPAREL 1,053 1,609 1,610 2,500 039
900 - MATERIALS AND SUPPLIES 70 - 250 700 042000 - PUBLIC LIABILITY INSURANCE 19,948 24,713 15,399 17,654 OPERATIONS & MAINTENANCE TOTAL 95,868 66,471 127,957 142,319

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050200 - COMPUTER EQUIPMENT 195 - - - CAPITAL OUTLAY TOTAL 195 - - - DEPARTMENT 36 - WATER CONSERVATION TOTAL 352,396 336,052 399 ,486 474 ,808 ITEM 13
DEPARTMENT 40 – PARKS

FTE:6

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.

RECENT ACCOMPLISHMENTS
The Parks Division successfully completed over 2, 103 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.

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 Parks
Maintenance Worker
Parks Maintenance
Worker I/II x4
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 40 - PARKS

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 797,548 796,026 747,598 795,557 0 OPERATIONS & MAINTENANCE 1,964,936 1,319,746 1,580,199 700,204 0 CAPITAL OUTLAY 10,522 - - - 0 GRAND TOTAL 2,773,006 2,115,772 2,327,797 1,495,761 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 556,890 349,326 - 906,216 60.6% 264 - RIVERBLUFF REGIONAL PARK - 714 - 714 0.0% 269 - COMMUNITY FACILITIES DISTRICT #2 - 19,733 - 19,733 1.3% 270 - COMMUNITY FACILITIES DISTRICT #1 39,778 75,881 - 115,658 7.7% 292 - STREET LIGHT/LANDSCAPE DISTRICT 198,889 228,391 - 427,280 28.6% 297 - RECREATION FACILITY DEVELOPMENT - 26,160 - 26,160 1.7% GRAND TOTAL 795,557 700,204 - 1,495,761 100.0% 100 - GENERAL FUND

60.6%
264 - RIVERBLUFF

REGIONAL PARK

0.0%
269 - COMMUNITY FACILITIES
DISTRICT #2

1.3%
270 - COMMUNITY FACILITIES
DISTRICT #1

7.7%
292 - STREET

LIGHT/LANDSCAPE DISTRICT

28.6%
297 - RECREATION FACILITY

DEVELOPMENT

1.7%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 40 - PARKS

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 422,527 434,997 409,337 411,440 011100 - OVERTIME 2,002 1,104 2,027 - 011700 - TEMPORARY EMPLOYEE SALARIES 7,355 - - - 012000 - UNEMPLOYMENT INSURANCE 4,348 - - - 012100 - SOCIAL SECURITY (FICA) 32,208 32,260 30,287 30,059 012200 - EMPLOYEE GROUP INSURANCE 119,766 107,328 94,939 94,650 012300 - RETIREMENT PLAN CHARGES 116,988 124,908 134,226 136,579 012400 - WORKER'S COMPENSATION 92,354 95,429 76,782 122,830 PERSONNEL SERVICES TOTAL 797,548 796,026 747,598 795,557

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 022100 - SUBSCRIPTION BASED SOFTWARE - - 3,000 6,100 022200 - SUBSCRIPTIONS & MEMBERSHIPS 1,017 1,100 100 - 022400 - CERTIFICATION 350 1,206 1,500 1,500 022600 - TRAINING 406 365 1,000 1,000 023400 - ELECTRICITY AND GAS 54,255 67,744 62,196 70,532 023600 - WATER 71,256 88,139 82,157 80,352 024000 - EQUIPMENT RENTAL - 153 1,246 1,500 024800 - TELECOMMUNICATIONS 13,778 13,386 13,259 12,856 025000 - POSTAGE - - 20 - 025800 - TRAVEL, LODGING & MEALS 552 469 1,800 - 026800 - ISF - FLEET ALLOCATION 250,119 - 147,548 23,450 027100 - ISF - IT ALLOCATION 29,835 18,083 21,084 32,306 028600 - R & M - NON-AUTOMOTIVE EQUIP 1,622 37,054 43,615 29,500 028700 - R & M - COMMUNICATIONS EQUIP 152 - 100 - 028900 - R & M - NON-STRUCTURAL ITEMS 304 5,485 9,000 - 029400 - ISF - BLDG MAINT ALLOCATION 463,564 208,801 379,650 75,335 029900 - CONTRACT SERVICES 814,681 707,774 609,723 198,560 030
100 - OFFICE SUPPLIES 1,042 260 750 750 030500 - MEDICAL SUPPLIES 378 516 1,000 500 030700 - DUPLICATING SUPPLIES 5 - - - 031100 - RECREATIONAL SUPPLIES - 1,398 2,488 3,000 031800 - WEARING AND SAFETY APPAREL 8,897 6,604 10,000 10,000 031900 - HORTICULTURAL ITEMS 3,826 9,720 14,000 8,000 032100 - PLANTING MATERIALS 1,611 9,853 10,000 10,000 032900 - PAINT MATERIALS - 5,928 15,000 10,000 033500 - EQUIPMENT PARTS 900 1,896 5,500 - 033
700 - SMALL TOOLS 2,117 4,013 6,000 6,000 034600 - TRAFFIC CONTROL SUPPLIES - - 500 500 034800 - WATER PIPE, VALVES, & FITTINGS 5,256 24,657 26,000 26,000 035400 - CHEMICAL PRODUCTS 5,574 7,990 10,000 5,000 039900 - MATERIALS AND SUPPLIES 155,486 4,094 8,365 4,500 042000 - PUBLIC LIABILITY INSURANCE 77,955 93,060 90, 023 79, 333 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 40 - PARKS

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 048500 - PROPERTY TAX - - 3,574 3 ,631
OPERATIONS & MAINTENANCE TOTAL 1,964,936 1,319,746 1,580,199 700,204

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 052300 - ATHLETIC & RECREATIONAL EQUIP 1,022 - - -
057300 - NON-STRUCTURAL IMPROVEMENTS 9,500 - - -
CAPITAL OUTLAY TOTAL 10,522 - - -
DEPARTMENT 40 - PARKS TOTAL 2,773,006 2,115,772 2,32 7,797 1,49 5,761 ITEM 13
DEPARTMENT 41 – FACILITIES

FTE:7

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 has coordinated with the community service officer to improve the key card access to all city facilities. The division continues addressing a wide range of maintenance and repair needs across City facilities.

F

UTURE 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
Worker I/II
Custodian x4
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 41 - FACILITIES

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 770,009 841,700 724,283 822,938 0 OPERATIONS & MAINTENANCE 749,886 445,380 629,418 449,764 0 CAPITAL OUTLAY 55,595 - 13,000 - 0 GRAND TOTAL 1,575,489 1,287,080 1,366,701 1,272,703 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
265 - DANIEL WHITMORE HOUSE - 21,257 - 21,257 1.7% 266 - CLINTON WHITMORE MANSION - 21,928 - 21,928 1.7% 679 - BUILDING MAINTENANCE 822,938 406,579 - 1,229,518 96.6% GRAND TOTAL 822,938 449,764 - 1,272,703 100.0% 265 - DANIEL WHITMORE
HOUSE

1.7%
266 - CLINTON WHITMORE

MANSION

1.7%
679 - BUILDING

MAINTENANCE

96.6%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 41 - FACILITIES

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 407,952 446,318 382,475 406,312 011100 - OVERTIME 15,530 16,589 17,330 20,000 011200 - STANDBY 23,925 21,348 20,760 20,000 011700 - TEMPORARY EMPLOYEE SALARIES - - 1,490 - 012100 - SOCIAL SECURITY (FICA) 33,854 36,572 31,694 30,120 012200 - EMPLOYEE GROUP INSURANCE 103,711 90,922 84,043 95,717 012300 - RETIREMENT PLAN CHARGES 107,558 123,647 116,894 128,981 012400 - WORKER'S COMPENSATION 84,030 106,304 69,597 121,808 012900 - COMPENSATED ABSENCES (6,553) - - - PERSONNEL SERVICES TOTAL 770,009 841,700 724,283 822,938

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020500 - MEDICAL SERVICES 571 - - - 022100 - SUBSCRIPTION BASED SOFTWARE - - 6,212 - 022600 - TRAINING 221 - 250 500 023400 - ELECTRICITY AND GAS 11,435 10,998 9,146 13,399 023600 - WATER 8,109 8,177 21,456 24,642 024000 - EQUIPMENT RENTAL 8,261 97 - 2,000 024800 - TELECOMMUNICATIONS 10,047 9,115 10,926 9,894 025800 - TRAVEL, LODGING & MEALS 202 433 500 700 026800 - ISF - FLEET ALLOCATION 57,670 - - - 027100 - ISF - IT ALLOCATION 34,390 20,844 - - 028600 - R & M - NON-AUTOMOTIVE EQUIP 13,257 11,649 1,500 1,500 028700 - R & M - COMMUNICATIONS EQUIP 324 - 300 300 028800 - R & M - BUILDINGS AND STRUCTUR 20,184 24,040 43,075 38,050 028900 - R & M - NON-STRUCTURAL ITEMS 7,636 11,721 16,750 10,000 029100 - R & M - CUSTODIAL EQUIPMENT 1,439 1,392 3,250 1,500 029400 - ISF - BLDG MAINT ALLOCATION 281,949 39,620 87,374 12,107 029800 - BUILDING PERMIT FEES - 457 3,800 3,800 029
900 - CONTRACT SERVICES 164,045 178,053 188,098 128,058 030100 - OFFICE SUPPLIES 964 425 950 1,500 030300 - JANITORIAL SUPPLIES 42,254 38,593 38,000 30,000 030700 - DUPLICATING SUPPLIES 1 - - - 031800 - WEARING AND SAFETY APPAREL 6,398 5,760 6,400 6,900 033500 - EQUIPMENT PARTS 1,854 3,788 2,500 - 033700 - SMALL TOOLS 3,625 3,435 4,100 5,000 034100 - LOCKS AND KEYS 3,288 2,452 4,500 3,000 035400 - CHEMICAL PRODUCTS 521 280 525 750 0 36400 - CONSTRUCTION MATERIALS 9,659 6,497 10,000 5,000 039900 - MATERIALS AND SUPPLIES 10,808 11,515 14,250 10,000 042000 - PUBLIC LIABILITY INSURANCE 48,999 56,038 155,556 141,164 049900 - FIXED CHARGES 1,774 - - - OPERATIONS & MAINTENANCE TOTAL 749,886 445,380 629 ,418 449 ,764 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 41 - FACILITIES

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 051000 - POWER EQUIPMENT - - 13,000 -
051300 - AUTOMOTIVE ACCESSORIES 3,285 - - -
057000 - BUILDING AND PLANT EQUIPMENT 9,073 - - -
057300 - NON-STRUCTURAL IMPROVEMENTS 15,680 - - -
059000 - DEPRECIATION EXPENSE 27,557 - - -
CAPITAL OUTLAY TOTAL 55,595 - 13,000 -
DEPARTMENT 41 - FACILITIES TOTAL 1,575,489 1,287,080 1,366,701 1,272,703 ITEM 13
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.

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 45 - DOWNTOWN REVITALIZATION

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 OPERATIONS & MAINTENANCE 20,146 27,744 23,043 49,364 0 GRAND TOTAL 20,146 27,744 23,043 49,364 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND - 24,000 - 24,000 48.6% 293 - DOWNTOWN REVITALIZATION - 25,364 - 25,364 51.4% GRAND TOTAL - 49,364 - 49,364 100. 0% 100 - GENERAL FUND

48.6%
293 - DOWNTOWN

REVITALIZATION

51.4%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 45 - DOWNTOWN REVITALIZATION

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 023400 - ELECTRICITY AND GAS 1,338 1,283 1,203 1,364 025000 - POSTAGE 37 - - - 026000 - ADVERTISING 60 75 - - 029900 - CONTRACT SERVICES 18,200 25,480 21,840 48,000 030100 - OFFICE SUPPLIES 100 37 - - 039900 - MATERIALS AND SUPPLIES 411 869 - - OPERATIONS & MAINTENANCE TOTAL 20,146 27,744 23,043 49,364 DEPARTMENT 45 - DOWNTOWN REVITALIZATION TO 20,146 27,744 23,043 49, 364 ITEM 13
DEPARTMENT 55 – RECREATION
FTE:3

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 continuously strives to meet the needs of the community and enhance the quality of life in Ceres.

RECENT ACCOMPLISHMENTS
In 2025, the Ceres Recreation Department achieved major milestones that enhanced community engagement and operations. The department hosted popular events such as Trunk or Treat, the Christmas Festival and Parade, Easter celebrations, Concerts in the Park, while also partnering with the Day of the Dead celebration, Music Fest, and a new Night Market. Together, these events featured more than 80 vendors and attracted over 10,000 attendees and provided numerous opportunities for residents to connect and celeb rate. The department also efficiently handles fireworks permits, ensuring safe and compliant celebrations.

The department continues expanding community programs through Kids in the Kitchen, craft classes, Senior Line Dancing, and new Silver Harvest classes that promote learning and wellness for all ages. The department also secured a $1 million grant for tree planting and urban greening projects and continues managing the Military Banner Program and fireworks permits efficiently.

FUTURE GOALS
The Recreation Department will continue to expand and diversify youth, adult, and family programs within the community by establishing deeper collaboration with other City Departments, outside agencies and relevant community organizations and maintain coordination and cooperation with Ceres Unified School District. Continue to raise awareness of 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. The Department will continue to review all staffing levels to ensure personnel is meeting the needs of the community, increase staff knowledge and development through work -related training, and expand the use of the Civic Recreation system to improve department functionality.

Recreation
Manager
Recreation
Supervisor
Recreation
Administrative Coordinator
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 55 - RECREATION

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 647,816 693,933 736,163 577,845 0 OPERATIONS & MAINTENANCE 321,011 343,185 592,115 361,427 0 CAPITAL OUTLAY 69,105 - - - 0 GRAND TOTAL 1,037,933 1,037,118 1,328,278 939,272 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 519,435 207,035 - 726,470 77.3% 275 - COMMUNITY CENTER 58,410 149,492 - 207,902 22.1% 298 - CONCERTS IN THE PARK - 4,900 - 4,900 0.5% GRAND TOTAL 577,845 361,427 - 939,272 100. 0% 100 - GENERAL FUND

77.3%
275 - COMMUNITY CENTER

22.1%
298 - CONCERTS IN THE PARK

0.5%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 55 - RECREATION

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 277,449 304,606 314,074 274,225 011100 - OVERTIME 4,254 751 11,905 - 011700 - TEMPORARY EMPLOYEE SALARIES 179,305 184,694 186,611 115,958 012000 - UNEMPLOYMENT INSURANCE - 1,319 4,713 - 012100 - SOCIAL SECURITY (FICA) 34,905 36,696 38,271 29,233 012200 - EMPLOYEE GROUP INSURANCE 74,503 79,264 83,014 63,897 012300 - RETIREMENT PLAN CHARGES 68,337 80,289 92,265 82,048 012400 - WORKER'S COMPENSATION 9,063 6,314 5,310 12,483 PERSONNEL SERVICES TOTAL 647,816 693,933 736,163 577,845

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 022200 - SUBSCRIPTIONS & MEMBERSHIPS 860 680 900 680 022600 - TRAINING 3,295 6,786 3,750 1,545 023400 - ELECTRICITY AND GAS 42,825 59,420 56,535 60,227 023600 - WATER 3,343 3,409 3,411 3,394 024800 - TELECOMMUNICATIONS 6,408 4,343 3,382 3,466 025000 - POSTAGE 227 312 180 238 025800 - TRAVEL, LODGING & MEALS 4,078 6,949 3,250 5,900 025900 - PROFESSIONAL DEVELOPMENT 1,331 919 750 750 026000 - ADVERTISING - 1,103 1,500 1,500 026100 - TOT COMM GRANT PROGRAM 10,000 - - - 026400 - PROMOTIONAL ACTIVITIES 5,000 7,500 - - 026500 - COMMUNITY SERVICES 24,326 27,122 22,225 500 027100 - ISF - IT ALLOCATION 51,351 31,124 117,308 12,069 029400 - ISF - BLDG MAINT ALLOCATION - - 76,478 4,579 029900 - CONTRACT SERVICES 138,794 157,316 148,390 133,250 030100 - OFFICE SUPPLIES 1,953 2,396 5,000 4,000 030200 - NON CAPITAL ASSET PURCHASES - 10,830 2,500 1,500 030
300 - JANITORIAL SUPPLIES 603 - 1,000 1,000 030700 - DUPLICATING SUPPLIES - 2,231 5,517 5,937 031100 - RECREATIONAL SUPPLIES 4,296 5,187 8,296 10,000 031800 - WEARING AND SAFETY APPAREL 3,001 1,278 1,275 - 039900 - MATERIALS AND SUPPLIES 10,198 456 2,000 19,250 042000 - PUBLIC LIABILITY INSURANCE 9,122 13,823 128,468 91,642 OPERATIONS & MAINTENANCE TOTAL 321,011 343,185 592,115 361,427

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050300 - FURNITURE AND FURNISHINGS 69,105 - - - CAPITAL OUTLAY TOTAL 69,105 - - - DEPARTMENT 55 - RECREATION TOTAL 1,037,933 1,037,118 1,3 28,278 939 ,272 ITEM 13
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 awarded funding through the Community Development Block Grant (CDBG) and HOME Investment Partnerships Program by the U.S. Department of Housing and Urban Development (HUD). These resources will support development initiatives focused on underserv ed areas and help expand access to safe, affordable housing within the community.

FUTURE GOALS
The Community Development Department will continue to collaborate with affordable housing developers to deliver high-quality, truly affordable housing opportunities. A key priority is the re -establishment of the City’s Housing Rehabilitation Program, along with the introduction of a First-Time Homebuyer Assistance Program.

In coordination with Stanislaus County, the City is actively developing the necessary procedures and policies to implement the Housing Rehabilitation Program effectively and ensure it meets community needs.

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 57 - HOUSING REHABILITATION

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 OPERATIONS & MAINTENANCE 2,103 40 - 404,590 0 GRAND TOTAL 2,103 40 - 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%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 57 - HOUSING REHABILITATION

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 029600 - ESCROW & CLOSING COSTS 20 40 - - 029700 - CDBG HOUSING REHAB LOANS - - - 404,590 029900 - CONTRACT SERVICES 2,083 - - - 030700 - DUPLICATING SUPPLIES 0 - - - OPERATIONS & MAINTENANCE TOTAL 2,103 40 - 404,590 DEPARTMENT 57 - HOUSING REHABILITATION TOTAL 2,103 40 - 404 ,590 ITEM 13
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
The City of Ceres has experienced notable growth in economic development over the past year, with a range of new businesses opening, including small locally owned enterprises and major national brands. This momentum reflects the City’s continued commitment to fostering a strong and diverse local economy.

The City remains focused on attracting additional businesses, particularly those that can occupy vacant or second- generation commercial spaces, maximizing existing infrastructure and revitalizing key corridors.

FUTURE GOALS
The City will continue to strengthen its brand and market identity while actively pursuing opportunities to attract family-oriented entertainment, restaurants, and hospitality uses. These efforts aim to enhance quality of life for residents, increase local spending, and further establish Ceres as a vibrant destination within the region.

Redevlopment and Economic
Development Manager
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 58 - CRA SUCCESSOR AGENCY

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 193,967 124,852 188,548 211,172 0 OPERATIONS & MAINTENANCE 2,422,717 2,354,426 2,376,092 2,365,444 0 GRAND TOTAL 2,616,684 2,479,277 2,564,641 2,576,616 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 211,172 20,709 - 231,881 9.0% 466 - CRA SUCCESSOR AGENCY - 2,344,735 - 2,344,735 91.0% GRAND TOTAL 211,172 2,365,444 - 2,576,616 100.0% 100 - GENERAL FUND

9.0%
466 - CRA SUCCESSOR
AGENCY

91.0%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 58 - CRA SUCCESSOR AGENCY

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 128,177 80,463 121,054 138,088 012000 - UNEMPLOYMENT INSURANCE 4,153 - - - 012100 - SOCIAL SECURITY (FICA) 9,279 5,890 8,707 9,922 012200 - EMPLOYEE GROUP INSURANCE 12,744 16,436 22,779 23,702 012300 - RETIREMENT PLAN CHARGES 33,839 20,767 33,657 38,433 012400 - WORKER'S COMPENSATION 4,552 1,297 2,351 1,027 012900 - COMPENSATED ABSENCES 297 - - - 019900 - AUTOMOBILE ALLOWANCE 926 - - - PERSONNEL SERVICES TOTAL 193,967 124,852 188,548 211,172

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 021300 - EXPERT & CONSULTANT SERVICES 4,360 3,200 - - 022200 - SUBSCRIPTIONS & MEMBERSHIPS 7,531 - - - 022600 - TRAINING 600 - - - 023400 - ELECTRICITY AND GAS 1,103 - - - 023600 - WATER 75 6 - - 024800 - TELECOMMUNICATIONS 1,302 - - - 025000 - POSTAGE 5 - - - 025800 - TRAVEL, LODGING & MEALS 1,132 - - - 025900 - PROFESSIONAL DEVELOPMENT - 710 656 656 026400 - PROMOTIONAL ACTIVITIES 2,500 - - - 027100 - ISF - IT ALLOCATION - - 7,633 10,600 029400 - ISF - BLDG MAINT ALLOCATION 13,558 - - - 029900 - CONTRACT SERVICES 24,813 12,435 14,000 9,435 030100 - OFFICE SUPPLIES 18 - - - 030700 - DUPLICATING SUPPLIES 12 - - - 042000 - PUBLIC LIABILITY INSURANCE 30,533 - 10,728 9,453 069160 - TRANSFER OUT 2,335,175 2,338,075 2,343,075 2,335,300 OPE
RATIONS & MAINTENANCE TOTAL 2,422,717 2,354,426 2,376,092 2,365,444 DEPARTMENT 58 - CRA SUCCESSOR AGENCY TOTAL 2,616,684 2,479,277 2,5 64,641 2,5 76,616 ITEM 13
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 wind-down process of the SCRC Successor Agency.

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

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 59 - SCRC SUCCESSOR AGENCY

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 126,225 124,852 33,270 30,167 0 OPERATIONS & MAINTENANCE 136,380 116,490 128,680 129,912 0 GRAND TOTAL 262,605 241,342 161,949 160,080 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 30,167 18,247 - 48,415 30.2% 469 - SCRC SUCCESSOR AGENCY - 111,665 - 111,665 69.8% GRAND TOTAL 30,167 129,912 - 160,080 100. 0% 100 - GENERAL FUND

30.2%
469 - SCRC SUCCESSOR
AGENCY

69.8%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 59 - SCRC SUCCESSOR AGENCY

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 74,421 80,463 20,892 19,727 012000 - UNEMPLOYMENT INSURANCE 2,749 - - - 012100 - SOCIAL SECURITY (FICA) 5,500 5,890 1,504 1,417 012200 - EMPLOYEE GROUP INSURANCE 10,054 16,436 4,310 3,386 012300 - RETIREMENT PLAN CHARGES 25,319 20,767 5,780 5,490 012400 - WORKER'S COMPENSATION 3,191 1,297 784 147 012900 - COMPENSATED ABSENCES 4,806 - - - 019900 - AUTOMOBILE ALLOWANCE 185 - - - PERSONNEL SERVICES TOTAL 126,225 124,852 33,270 30,167

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 021300 - EXPERT & CONSULTANT SERVICES 3,190 6,810 - - 022200 - SUBSCRIPTIONS & MEMBERSHIPS 1,809 - 9,624 10,749 022600 - TRAINING - - 2,425 2,465 024800 - TELECOMMUNICATIONS 840 - - - 025800 - TRAVEL, LODGING & MEALS - - 2,075 2,075 025900 - PROFESSIONAL DEVELOPMENT - 710 94 94 027100 - ISF - IT ALLOCATION - - 1,090 1,514 029400 - ISF - BLDG MAINT ALLOCATION 13,558 - - - 029900 - CONTRACT SERVICES 5,675 500 3,190 3,190 030100 - OFFICE SUPPLIES 16 - - - 042000 - PUBLIC LIABILITY INSURANCE 3,333 - 1,533 1,350 069160 - TRANSFER OUT 107,959 108,470 108,649 108,475 OPERATIONS & MAINTENANCE TOTAL 136,380 116,490 128,680 129,912 DEPARTMENT 59 - SCRC SUCCESSOR AGENCY TOTAL 262,605 241,342 161 ,949 160 ,080 ITEM 13
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.

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 60 - GENERAL CITY

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 1,350,824 1,284,848 1,704,185 2,069,452 0 OPERATIONS & MAINTENANCE 3,095,115 3,405,258 3,449,511 3,346,820 0 CAPITAL OUTLAY - - 213,489 - 0 GRAND TOTAL 4,445,939 4,690,106 5,367,185 5,416,272 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 378,055 685,966 - 1,064,021 19.6% 527 - WATER FUND 111,016 495,840 - 606,856 11.2% 567 - SEWER SERVICE 111,016 66,119 - 177,135 3.3% 587 - SOLID WASTE FUND - 22,000 - 22,000 0.4% 677 - WORKERS COMPENSATION - RMA 1,469,365 - - 1,469,365 27.1% 682 - LIABILITY INSURANCE - RMA - 2,076,895 - 2,076,895 38.3% GRAND TOTAL 2,069,452 3,346,820 - 5,416,272 100.0% 100 - GENERAL FUND

19.6%
527 - WATER FUND

11.2%
567 - SEWER SERVICE

3.3%
587 - SOLID WASTE FUND

0.4%677 - WORKERS

COMPENSATION - RMA

27.1%
682 - LIABILITY INSURANCE -
RMA

38.3%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 60 - GENERAL CITY

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 012200 - EMPLOYEE GROUP INSURANCE - - 818,300 600,087 012400 - WORKER'S COMPENSATION 1,350,824 1,284,848 885,885 1,469,365 PERSONNEL SERVICES TOTAL 1,350,824 1,284,848 1,704,185 2,069,452

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020900 - LEGAL SERVICES 243,217 425,596 505,190 619,000 021200 - GOVERNMENTAL PURPOSES - 5,000 26,300 25,250 021500 - MISCELLANEOUS 8,688 - 3,120 - 022200 - SUBSCRIPTIONS & MEMBERSHIPS 47,299 54,537 60,000 63,264 024800 - TELECOMMUNICATIONS 535 711 847 - 039900 - MATERIALS AND SUPPLIES - 5,578 - - 042000 - PUBLIC LIABILITY INSURANCE 1,509,171 1,688,852 2,137,090 2,051,895 048500 - PROPERTY TAX 2,906 3,242 125 119 066200 - WESTPORT FIRE 49,240 - - - 069160 - TRANSFER OUT 1,234,060 1,221,743 716,839 587,292 OPERATIONS & MAINTENANCE TOTAL 3,095,115 3,405,258 3,449,511 3,346,820

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 057300 - NON-STRUCTURAL IMPROVEMENTS - - 213,489 - CAPITAL OUTLAY TOTAL - - 213,489 - DEPARTMENT 60 - GENERAL CITY TOTAL 4,445,939 4,690,106 5,3 67,185 5,4 16,272 ITEM 13
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. Councilmembers 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

RECENT ACCOMPLISHMENTS
• Continued providing policy direction and governance oversight during a period of organizational transition and fiscal challenges.
• Supported ongoing economic development efforts and strategic discussions related to commercial growth and business retention.
• Continued prioritization of public safety, infrastructure maintenance, and quality of life services for residents.
• Participated in regional partnerships and intergovernmental coordination efforts benefiting the City and surrounding communities.
• Worked collaboratively with staff to review long-term financial sustainability strategies and operational efficiencies.

FUTURE GOALS
• Continue evaluating opportunities to enhance long-term fiscal stability and maintain essential City services. • Support responsible economic development and revitalization opportunities throughout the community. • Continue investing in infrastructure improvements, public safety services, parks, and neighborhood quality of life initiatives.
• Maintain transparency and public engagement in City decision-making processes. • Continue working with staff to identify grant funding and partnership opportunities to support City priorities.

Mayor
(Elected)
Vice-Mayor
(Elected)
Council
Member
District 1
(Elected)
Council
Member
District 2
(Elected)
Council
Member
Districit 3
(Elected)
City Treasurer
(Elected)
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 63 - ELECTED OFFICIALS

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 111,060 89,536 83,491 84,378 0 OPERATIONS & MAINTENANCE 82,268 41,980 106,196 73,321 0 CAPITAL OUTLAY 18,964 57,578 - - 0 GRAND TOTAL 212,292 189,094 189,687 157,699 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 33,751 28,874 - 62,626 39.7% 527 - WATER FUND 16,875 14,816 - 31,691 20.1% 567 - SEWER SERVICE 16,875 14,816 - 31,691 20.1% 587 - SOLID WASTE FUND 16,875 14,816 - 31,691 20.1% GRAND TOTAL 84,378 73,321 - 157,699 100. 0% 100 - GENERAL FUND

39.7%
527 - WATER FUND

20.1%
567 - SEWER SERVICE

20.1%
587 - SOLID WASTE FUND

20.1%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 63 - ELECTED OFFICIALS

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 32,778 34,883 33,377 34,200 012100 - SOCIAL SECURITY (FICA) 1,952 2,203 2,248 2,230 012200 - EMPLOYEE GROUP INSURANCE 76,081 51,711 47,240 46,854 012400 - WORKER'S COMPENSATION 249 739 626 1,094 PERSONNEL SERVICES TOTAL 111,060 89,536 83,491 84,378

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 021200 - GOVERNMENTAL PURPOSES 13,792 2,644 7,500 5,350 022200 - SUBSCRIPTIONS & MEMBERSHIPS 1,076 1,186 1,311 1,352 022600 - TRAINING 5,100 1,367 2,000 - 023400 - ELECTRICITY AND GAS 6,841 7,210 6,321 7,140 023600 - WATER 958 945 960 293 024800 - TELECOMMUNICATIONS 4,118 4,040 3,656 3,677 025000 - POSTAGE 54 15 29 33 025800 - TRAVEL, LODGING & MEALS 3,337 4,222 3,350 - 025900 - PROFESSIONAL DEVELOPMENT 1,473 922 6,600 1,250 026500 - COMMUNITY SERVICES - - 10,000 - 027100 - ISF - IT ALLOCATION 5,735 3,476 18,253 27,928 029400 - ISF - BLDG MAINT ALLOCATION 14,330 4,502 7,511 1,136 029900 - CONTRACT SERVICES 21,111 8,004 17,075 2,500 030100 - OFFICE SUPPLIES 637 300 750 900 030700 - DUPLICATING SUPPLIES 2,432 453 1,284 1,797 042000 - PUBLIC LIABILITY INSURANCE 1,274 2,695 19,596 19,966 OPERATIONS & MAINTENANCE TOTAL 82,268 41,980 106,196 73,321 AUDI

TED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050600 - AUDIO/VIDEO EQUIPMENT - 57,578 - - 051500 - COMMUNICATION EQUIPMENT 18,964 - - - CAPITAL OUTLAY TOTAL 18,964 57,578 - - DEPARTMENT 63 - ELECTED OFFICIALS TOTAL 212,292 189,094 189 ,687 157 ,699 ITEM 13
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
• Provided executive leadership during a period of organizational transition and operational reassessment. • Initiated reviews of departmental operations, contractual services, and organizational priorities to improve efficiency and accountability.
• Worked collaboratively with departments to identify fiscal challenges and develop long-term stabilization strategies.
• Continued support for economic development initiatives and business retention efforts. • Begin planning for organizational restructuring and evaluation of operational needs across multiple departments.
• Continued coordination with legal counsel, consultants, and outside agencies on complex municipal matters and ongoing projects.

FUTURE GOALS
• Develop and implement long-term fiscal sustainability strategies addressing structural budget challenges. • Improve operational efficiencies and strengthen accountability throughout City operations. • Evaluate and implement organizational structure improvements that enhance operational effectiveness, strengthen accountability, and ensure resources are aligned with service delivery priorities. • Continue organizational stabilization efforts through recruitment, retention, and leadership development initiatives.
• Expand economic development opportunities and encourage strategic commercial investment. • Increase collaboration between departments to improve customer service and operational effectiveness. • Continue identifying grant opportunities and alternative funding sources for City priorities and infrastructure improvements.

City Manager
(CC Appointed)
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 65 - CITY MANAGER

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 203,936 276,431 320,348 218,645 0 OPERATIONS & MAINTENANCE 87,502 57,122 205,938 61,551 0 GRAND TOTAL 291,438 333,553 526,286 280,196 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 87,458 41,640 - 129,098 46.1% 527 - WATER FUND 43,729 6,577 - 50,306 18.0% 567 - SEWER SERVICE 43,729 6,577 - 50,306 18.0% 587 - SOLID WASTE FUND 43,729 6,757 - 50,486 18.0% GRAND TOTAL 218,645 61,551 - 280,196 100. 0% 100 - GENERAL FUND

46.1%
527 - WATER FUND

18.0%
567 - SEWER SERVICE

18.0%
587 - SOLID WASTE FUND

18.0%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 65 - CITY MANAGER

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 174,124 249,559 294,710 198,000 012100 - SOCIAL SECURITY (FICA) 13,608 14,744 16,566 14,310 012200 - EMPLOYEE GROUP INSURANCE 1,397 2,754 890 - 012300 - RETIREMENT PLAN CHARGES 3,189 - - - 012400 - WORKER'S COMPENSATION 7,935 4,547 4,154 6,335 019900 - AUTOMOBILE ALLOWANCE 3,684 4,828 4,029 - PERSONNEL SERVICES TOTAL 203,936 276,431 320,348 218,645

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 022200 - SUBSCRIPTIONS & MEMBERSHIPS - 35 455 475 022600 - TRAINING 2,050 2,826 3,150 - 023000 - PRINTING AND BINDING - - 750 - 023400 - ELECTRICITY AND GAS 1,408 1,626 1,371 1,526 023600 - WATER 172 159 160 98 024800 - TELECOMMUNICATIONS 1,859 1,468 1,673 1,686 025800 - TRAVEL, LODGING & MEALS 3,420 4,630 4,450 - 025900 - PROFESSIONAL DEVELOPMENT - 1,368 900 180 027100 - ISF - IT ALLOCATION 46,395 28,120 6,749 9,489 029400 - ISF - BLDG MAINT ALLOCATION 27,116 10,967 23,182 2,271 029900 - CONTRACT SERVICES 71 444 146,030 30,000 030100 - OFFICE SUPPLIES 273 500 500 500 030700 - DUPLICATING SUPPLIES 6 454 1,284 1,797 042000 - PUBLIC LIABILITY INSURANCE 4,732 4,525 15,284 13,530 OPERATIONS & MAINTENANCE TOTAL 87,502 57,122 205,938 61,551 DEPARTMENT 65 - CITY MANAGER TOTAL 291,438 333,553 526 ,286 280 ,196 ITEM 13
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 adm inistration, 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 achieved several significan t accomplishments that en hanced organizational stability, strengthened labor relations, and ensured regulatory compliance. The Department successfully negotiated and executed successor Memorandum of Understanding with all five bargaining units, maintaining continuity in labor agreements. The City secured a four-year agreement with the Ceres Police Officers Association, providing long-term stability for Police Department operations. In response to the unexpected discontinuation of services from the City’s Joint Powers Authority, Human Resources quickly procured and transitioned to a new medical benefits provider within a matter of months, ensuring uninterrupted healthcare coverage for employees. Additionally, the Department implemented several new payroll processes to meet evolving regulatory requirements, improving accuracy, efficiency, and overall compliance.

FUTURE GOALS
Human Resources will focus on advancing key initiatives that improve operational efficiency and support workforce management. The Department will negotiate succes sor labor agreement with one remaining bargaining unit to ensure continued labor stability. In addition, Human Resources will transition from the current timekeeping and reporting system to a fully integrated timekeeping system designed to streamline proces ses, reduce manual data entry, and minimize errors. The Department will also implement an emp loyee self-service portal to enhance access to information and services, while developing a comprehensive performance management system and standardized workflows for all personnel actions to improve consistency, accountability, and overall organizational effectiveness.

Director of
Human Resources
Human Resources
Analyst
Human Resources
Technician
Payroll Technician I/II x2
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 66 - HUMAN RESOURCES

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 502,464 757,241 737,208 817,068 0 OPERATIONS & MAINTENANCE 212,121 211,135 401,104 324,472 0 GRAND TOTAL 714,586 968,376 1,138,312 1,141,540 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 408,534 138,468 - 547,003 47.9% 527 - WATER FUND 163,414 74,426 - 237,840 20.8% 567 - SEWER SERVICE 163,414 74,426 - 237,840 20.8% 587 - SOLID WASTE FUND 81,707 37,151 - 118,858 10.4% GRAND TOTAL 817,068 324,472 - 1,141,540 100.0% 100 - GENERAL FUND

47.9%
527 - WATER FUND

20.8% 567 - SEWER SERVICE

20.8%
587 - SOLID WASTE FUND

10.4%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 66 - HUMAN RESOURCES

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 320,128 457,329 469,548 536,937 011100 - OVERTIME - 3,500 - - 011700 - TEMPORARY EMPLOYEE SALARIES 13,407 41,471 6,968 - 012000 - UNEMPLOYMENT INSURANCE - - 3,292 - 012100 - SOCIAL SECURITY (FICA) 25,087 35,926 32,080 35,844 012200 - EMPLOYEE GROUP INSURANCE 46,493 85,756 91,298 93,082 012300 - RETIREMENT PLAN CHARGES 94,445 130,818 131,999 147,203 012400 - WORKER'S COMPENSATION 2,905 2,441 2,023 4,003 PERSONNEL SERVICES TOTAL 502,464 757,241 737,208 817,068

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020500 - MEDICAL SERVICES 20,681 13,810 44,610 20,000 021300 - EXPERT & CONSULTANT SERVICES 2,886 16,420 80,000 60,000 021400 - PENALTIES & INTEREST - 3,198 - - 021700 - INVESTIGATIVE SERVICES 1,024 949 1,100 3,270 022200 - SUBSCRIPTIONS & MEMBERSHIPS 4,972 3,072 9,524 9,524 022600 - TRAINING 8,841 21,567 7,500 28,125 023000 - PRINTING AND BINDING - - - 200 023400 - ELECTRICITY AND GAS 1,129 2,394 2,176 2,296 023600 - WATER 172 159 160 489 024800 - TELECOMMUNICATIONS 1,884 1,858 1,526 1,508 025000 - POSTAGE 529 708 495 595 025800 - TRAVEL, LODGING & MEALS 10,693 10,166 10,000 5,000 025900 - PROFESSIONAL DEVELOPMENT 1,719 981 900 900 026000 - ADVERTISING 5,041 - 500 1,376 026200 - EMPLOYEE RECOGNITION 7,556 4,390 12,500 9,375 026300 - EMPLOYEE SAFETY PROGRAM 12,600 12,150 7,300 15,631 027100 - ISF - IT ALLOCATION 42,006 25,460 58,806 42,316 029
400 - ISF - BLDG MAINT ALLOCATION 27,116 10,967 23,182 9,462 029900 - CONTRACT SERVICES 46,135 55,192 93,410 58,498 030100 - OFFICE SUPPLIES 3,810 2,649 3,000 6,000 030700 - DUPLICATING SUPPLIES 1,559 605 1,484 2,001 039900 - MATERIALS AND SUPPLIES 3,608 14,178 2,500 6,265 042000 - PUBLIC LIABILITY INSURANCE 8,159 10,264 40,431 41,641 OPERATIONS & MAINTENANCE TOTAL 212,121 211,135 401,104 324,472 DEPARTMENT 66 - HUMAN RESOURCES TOTAL 714,586 968,376 1,1 38,312 1,1 41,540 ITEM 13
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 acts as 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
The Clerk’s Office began the implementation of an agenda management software program, CivicClerk, that is scheduled to go live in July 2026. In addition, a new digital display monitor was purchased for all agenda publications, replacing the corkboard case where paper agendas had to be posted. The council chambers received updated audio- visual equipment. Staff spent a significant amount of time understanding and implementing required regulations that resulted from the newly adopted Senate Bill 707. Lastly, the Clerk’s Office completed two codification cycles within FY 25/26.

FUTURE GOALS
The Clerk’s Office hopes to successfully roll out the CivicClerk agenda management software program with as few hiccups as possible. Staff will also be working on an e-file ordinance, allowing elected officials and candidates to file their campaign statements electronically. This will better prepare the Clerk’s Office for when an electronic filing system is purchased and implemented.

City Clerk
Deputy
City Clerk
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 67 - CITY CLERK

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 286,978 362,271 393,089 408,886 0 OPERATIONS & MAINTENANCE 23,777 138,640 122,070 182,730 0 GRAND TOTAL 310,755 500,911 515,158 591,616 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 163,554 106,302 - 269,857 45.6% 527 - WATER FUND 81,777 25,476 - 107,253 18.1% 567 - SEWER SERVICE 81,777 25,476 - 107,253 18.1% 587 - SOLID WASTE FUND 81,777 25,476 - 107,253 18.1% GRAND TOTAL 408,886 182,730 - 591,616 100. 0% 100 - GENERAL FUND

45.6%
527 - WATER FUND

18.1%
567 - SEWER SERVICE

18.1%
587 - SOLID WASTE FUND

18.1%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 67 - CITY CLERK

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 178,198 228,821 239,021 252,295 011100 - OVERTIME - - 170 - 012100 - SOCIAL SECURITY (FICA) 13,297 16,863 17,435 18,370 012200 - EMPLOYEE GROUP INSURANCE 39,787 43,618 46,376 46,377 012300 - RETIREMENT PLAN CHARGES 54,180 71,905 86,189 90,019 012400 - WORKER'S COMPENSATION 1,516 1,064 3,898 1,825 PERSONNEL SERVICES TOTAL 286,978 362,271 393,089 408,886

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 021900 - ELECTION SERVICES & MATERIALS 535 87,893 2,500 60,000 022100 - SUBSCRIPTION BASED SOFTWARE - - 15,120 - 022200 - SUBSCRIPTIONS & MEMBERSHIPS 3,548 1,874 18,061 17,576 022600 - TRAINING 1,821 2,414 1,920 2,602 023400 - ELECTRICITY AND GAS 286 1,883 1,756 1,820 023600 - WATER - - - 195 024800 - TELECOMMUNICATIONS 1,552 1,746 1,821 1,817 025000 - POSTAGE - 7 - - 025800 - TRAVEL, LODGING & MEALS 5,790 4,141 - 7,101 025900 - PROFESSIONAL DEVELOPMENT - 1,408 350 750 026000 - ADVERTISING 840 1,302 1,480 2,400 027100 - ISF - IT ALLOCATION 3,226 1,955 35,548 40,988 029400 - ISF - BLDG MAINT ALLOCATION - - - 4,542 029900 - CONTRACT SERVICES 95 25,167 25,060 23,800 030100 - OFFICE SUPPLIES 433 4,463 974 1,000 030700 - DUPLICATING SUPPLIES - 216 - - 042000 - PUBLIC LIABILITY INSURANCE 5,652 4,172 17,480 18,140 OPE
RATIONS & MAINTENANCE TOTAL 23,777 138,640 122,070 182,730 DEPARTMENT 67 - CITY CLERK TOTAL 310,755 500,911 515 ,158 591 ,616 ITEM 13
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 Department processes building permits and collects permit fees while being responsible for conducting building inspections.

RECENT ACCOMPLISHMENTS
The Department has continued implementation of its online permitting system to streamline the building permit application process and improve overall customer service. In addition, staff have upgraded the building counter to enhance accessibility and better serve the public.

FUTURE GOALS
The Department is pursuing the transition to online payment options for permits and the digitization of records for long-term retention. These efforts represent a significant step forward, improving operational efficiency, increasing public accessibility, and promoting more sustainable records management practices.

Building
Permit Technician
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 70 - BUILDING

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 89,395 96,222 99,022 104,325 0 OPERATIONS & MAINTENANCE 273,639 186,490 277,307 221,179 0 GRAND TOTAL 363,034 282,712 376,329 325,504 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 104,325 221,179 - 325,504 100.0% GRAND TOTAL 104,325 221,179 - 325,504 100. 0% 100 - GENERAL FUND
100.0%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 70 - BUILDING

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 52,444 57,780 57,976 61,657 012100 - SOCIAL SECURITY (FICA) 3,905 4,269 4,276 4,526 012200 - EMPLOYEE GROUP INSURANCE 19,245 18,573 19,200 19,200 012300 - RETIREMENT PLAN CHARGES 13,294 15,307 17,320 18,448 012400 - WORKER'S COMPENSATION 506 293 250 493 PERSONNEL SERVICES TOTAL 89,395 96,222 99,022 104,325

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 021500 - MISCELLANEOUS - 1,040 - - 022600 - TRAINING - - 200 200 023400 - ELECTRICITY AND GAS 1,234 1,351 1,413 1,371 023600 - WATER 270 248 249 98 024800 - TELECOMMUNICATIONS 983 1,714 2,350 1,886 025000 - POSTAGE 2 - 10 - 025800 - TRAVEL, LODGING & MEALS - - - 250 027100 - ISF - IT ALLOCATION 2,019 1,224 5,357 7,694 029400 - ISF - BLDG MAINT ALLOCATION 5,978 5,272 9,752 - 029900 - CONTRACT SERVICES 256,006 169,615 250,000 200,915 030100 - OFFICE SUPPLIES 750 68 750 787 030700 - DUPLICATING SUPPLIES 579 613 1,100 1,686 042000 - PUBLIC LIABILITY INSURANCE 5,820 5,347 6,126 6,292 OPERATIONS & MAINTENANCE TOTAL 273,639 186,490 277,307 221,179 DEPARTMENT 70 - BUILDING TOTAL 363,034 282,712 376 ,329 325 ,504 ITEM 13
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 financ ial 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 has successfully completed the Fiscal Year 2023 and Fiscal Year 2024 financial audits and is currently coordinating with auditors to begin fieldwork for the Fiscal Year 2025 audit. As part of the audit process, the Finance team implemented a new policy to ensure compliance with Governmental Accounting Standards Board (GASB) Statement No. 96. This standard provides updated guidance on accounting and financial reporting for leasing and subscription based softwares. This policy will ensure the City’s financial statements are consistent with current reporting requirements. The implementation strengthens transparency, improves reporting accuracy, and supports continued compliance with applicable governmental accounting standards. These accomplishments demonstrate the Department’s commitment to timely year -end closing and maintaining a clear understanding of the City’s financial position.

In addition, the Department transitioned to a new business license provider, which has improved the identification and tracking of businesses operating within the City. This upgrade has enhanced data accuracy and expanded the City’s ability to identify pre viously unregistered businesses. The system is also being implemented in a way that supports the capture of additional revenue through improved compliance and more complete business registration.

Director of Finance
(CM Appointed)
Revenue & Customer
Service Supervisor
Account
Clerk I/II x3
Senior
Account Clerk
Deputy
Finance Director
Accountant x2
Account Technician
Senior
Account Clerk
ITEM 13

With the FY27 Budget, the Department established a Solid Waste Fund as an enterprise fund to better account for and manage solid waste operations. This change allows the City to more accurately capture the full cost of solid waste services, including staffing and operational expenses. As part of this transition, related staff and costs are being moved from the General Fund into the new Solid Waste Fund. This restructuring improves financial transparency, ensures proper cost recovery, and aligns solid waste operations with enterprise fund accounting principles.

FUTURE GOALS
Future goals include completing the Fiscal Year 2025 financial audit and initiating the Fiscal Year 2026 audit. These efforts will ensure the City remains in compliance with financial audit requirements and continues to maintain accurate, transparent, and up-to-date financial reporting.

Beginning in FY27, the Finance Department will also implement quarterly financial reporting to the City Council, starting with the September Quarter Report. These reports will focus on monitoring budgeted expenditures, identifying spending trends, and providing Council with timely financial updates to support informed decision-making and fiscal oversight throughout the year.

To further improve efficiency and reduce administrative workload, the business license reporting process will shift from quarterly to annual reporting, resulting in a more streamlined and robust system.

Lastly, Utility Billing will begin implementing additional automated systems designed to better assist residents on a 24/7 basis. These enhancements are intended to improve customer service by providing more convenient access to account information, payment options, and common service requests outside of regular business hours. The upgrades will also improve operational efficiency, reduce wait times, and support a more responsive and user-friendly billing experience for the community.

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 73 - FINANCE

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 1,325,683 1,163,477 1,193,390 1,511,099 0 OPERATIONS & MAINTENANCE 738,704 878,786 1,260,093 1,176,442 0 CAPITAL OUTLAY 244 - - - 0
GRAND TOTAL 2,064,631 2,042,263 2,453,484 2,687,541 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 80,161 115,729 - 195,890 7.3%
269 - COMMUNITY FACILITIES DISTRICT #2 6,516 - - 6,516 0.2% 270 - COMMUNITY FACILITIES DISTRICT #1 11,332 - - 11,332 0.4% 527 - WATER FUND 556,053 391,593 - 947,646 35.3%
567 - SEWER SERVICE 438,733 367,534 - 806,268 30.0% 587 - SOLID WASTE FUND 418,304 301,585 - 719,889 26.8% GRAND TOTAL 1,511,099 1,176,442 - 2,687,541 100.0% 100 - GENERAL FUND

7.3%
269 - COMMUNITY FACILITIES
DISTRICT #2

0.2%
270 - COMMUNITY FACILITIES
DISTRICT #1

0.4%
527 - WATER FUND

35.3%
567 - SEWER SERVICE

30.0%
587 - SOLID WASTE FUND

26.8%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 73 - FINANCE

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 813,060 735,798 743,495 936,014 011100 - OVERTIME 5,901 1,383 317 -
011700 - TEMPORARY EMPLOYEE SALARIES 2,737 601 - -
012000 - UNEMPLOYMENT INSURANCE 20,969 14,969 3,525 -
012100 - SOCIAL SECURITY (FICA) 59,280 55,024 54,805 67,006 012200 - EMPLOYEE GROUP INSURANCE 219,832 147,079 159,824 228,649 012300 - RETIREMENT PLAN CHARGES 194,242 201,758 221,858 272,374 012400 - WORKER'S COMPENSATION 8,284 4,450 8,677 7,056
019900 - AUTOMOBILE ALLOWANCE 1,378 2,414 890 -
PERSONNEL SERVICES TOTAL 1,325,683 1,163,477 1,193,390 1,511,099

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020100 - ACCOUNTING & AUDITING SERVICES 270,853 529,960 605,795 542,748 021500 - MISCELLANEOUS 242 227 87 -
022200 - SUBSCRIPTIONS & MEMBERSHIPS 901 455 1,535 1,685 022600 - TRAINING 1,539 2,151 5,415 11,350
023000 - PRINTING AND BINDING 16,813 11,146 11,778 22,060 023400 - ELECTRICITY AND GAS 3,617 4,351 3,784 4,119
023600 - WATER 797 734 741 978
024800 - TELECOMMUNICATIONS 2,031 2,331 2,599 2,473
025000 - POSTAGE 62,643 67,670 67,950 102,881
025800 - TRAVEL, LODGING & MEALS 1,621 6,032 9,384 18,500 025900 - PROFESSIONAL DEVELOPMENT 529 2,676 1,650 1,650 026000 - ADVERTISING - - 726 500
026800 - ISF - FLEET ALLOCATION 3,552 - 2,087 734
027100 - ISF - IT ALLOCATION 70,424 42,685 114,136 156,371 029400 - ISF - BLDG MAINT ALLOCATION 54,234 21,934 46,363 35,957 029900 - CONTRACT SERVICES 213,024 154,024 300,375 180,100 030100 - OFFICE SUPPLIES 8,264 3,249 8,610 11,000
0307
00 - DUPLICATING SUPPLIES 692 1,531 5,516 3,317
042000 - PUBLIC LIABILITY INSURANCE 26,927 27,630 71,563 80,019 OPERATIONS & MAINTENANCE TOTAL 738,704 878,786 1,260,093 1,176,442

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 050300 - FURNITURE AND FURNISHINGS 244 - - -
CAPITAL OUTLAY TOTAL 244 - - -
DEPARTMENT 73 - FINANCE TOTAL 2,064,631 2,042,263 2,45 3,484 2,68 7,541 ITEM 13
DEPARTMENT 75 – PLANNING
FTE:1

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 the General Plan.

RECENT ACCOMPLISHMENTS
The Division has initiated the digitization of the entitlement process, resulting in faster interdepartmental review and improved response times to applicants. The addition of a full- time Planning Technician has further enhanced efficiency, allowing for more timely application processing and increased customer engagement. Staff have also established a centralized email system to facilitate electronic submittals and improving communication with applicants.

FUTURE GOALS
The Department aims to fully utilize the Accela platform for all planning-related submissions and to digitize extensive physical archives currently occupying office space. This effort will improve accessibility for both staff and the public, streamline operations, and support long-term records management.

Senior Planner
Planning Technician
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 75 - PLANNING

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 PERSONNEL SERVICES 546,721 379,757 85,991 100,610 0 OPERATIONS & MAINTENANCE 361,563 215,699 307,676 466,181 0 GRAND TOTAL 908,284 595,456 393,667 566,790 0 0 0 0 0

FUND BREAKDOWN PERSONNEL OPERATIONS & CAPITAL
FUND DESCRIPTION SERVICES MAINTENANCE OUTLAY TOTAL %
100 - GENERAL FUND 100,610 134,214 - 234,823 41.4% 210 - FEDERAL GRANT - 320,967 - 320,967 56.6% 269 - COMMUNITY FACILITIES DISTRICT #2 - 6,000 - 6,000 1.1% 270 - COMMUNITY FACILITIES DISTRICT #1 - 5,000 - 5,000 0.9% GRAND TOTAL 100,610 466,181 - 566,790 100. 0% 100 - GENERAL FUND

41.4%
210 - FEDERAL GRANT

56.6%
269 - COMMUNITY FACILITIES
DISTRICT #2

1.1%
270 - COMMUNITY
FACILITIES DISTRICT #1

0.9%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 75 - PLANNING

AUDITED UNAUDITED

PERSONNEL SERVICES ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 011000 - SALARIES AND WAGES 374,410 236,814 50,341 58,964 011100 - OVERTIME 943 303 3,154 - 012000 - UNEMPLOYMENT INSURANCE - 6,750 - - 012100 - SOCIAL SECURITY (FICA) 27,198 17,756 3,904 4,332 012200 - EMPLOYEE GROUP INSURANCE 67,834 52,912 13,785 19,200 012300 - RETIREMENT PLAN CHARGES 72,697 60,723 14,146 17,642 012400 - WORKER'S COMPENSATION 2,830 1,658 661 472 019900 - AUTOMOBILE ALLOWANCE 810 2,840 - - PERSONNEL SERVICES TOTAL 546,721 379,757 85,991 100,610

AUDITED UNAUDITED

OPERATIONS & MAINTENANCE ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 020200 - PERSONNEL CONTRACTS & SERVICES 4,800 4,720 4,800 4,800 022200 - SUBSCRIPTIONS & MEMBERSHIPS 528 9,365 955 955 022600 - TRAINING - 1,850 4,075 - 023400 - ELECTRICITY AND GAS 4,098 5,115 4,173 5,287 023600 - WATER 576 530 535 391 024800 - TELECOMMUNICATIONS 1,936 2,140 2,123 2,159 025000 - POSTAGE 1,049 1,052 1,050 1,574 025800 - TRAVEL, LODGING & MEALS - 5,566 1,645 - 025900 - PROFESSIONAL DEVELOPMENT - 1,637 - - 026000 - ADVERTISING 2,709 4,763 5,668 5,500 026800 - ISF - FLEET ALLOCATION 12,047 - 730 - 027100 - ISF - IT ALLOCATION 34,191 20,723 23,172 34,351 029400 - ISF - BLDG MAINT ALLOCATION 11,955 10,350 19,504 - 029900 - CONTRACT SERVICES 274,253 105,603 221,425 401,129 030100 - OFFICE SUPPLIES 1,890 2,083 2,210 2,200 030700 - DUPLICATING SUPPLIES 2,085 613 1,321 1,686 042000 - PUBLIC LIABILITY INSURANCE 9,446 39,589 14,291 6,149 OPE
RATIONS & MAINTENANCE TOTAL 361,563 215,699 307,676 466,181 DEPARTMENT 75 - PLANNING TOTAL 908,284 595,456 393 ,667 566 ,790 ITEM 13
DEPARTMENT 95 – CAPITAL IMPROVEMENT PROGRAM & DEBT SERVICE

FTE:0

DEPARTMENT FUNCTION
The Capital Improvement Program (CIP) and Debt Service Division is responsible for the strategic planning, budgeting, and delivery of infrastructure projects that support the City of Ceres’ long -term growth, public safety, and service needs. The division oversees the development and implementation of the City’s capital program, including the design, funding, and construction of essential public infrastructure such as roadways, water systems, wastewater facilities, and storm drainage improvements.

Through comprehensive project management and financial oversight, the division ensures that capital projects are delivered in accordance with adopted engineering standards, regulatory requirements, and sound fiscal practices. In addition, the division manages the City’s debt service obligations associated with capital improvements, ensuring compliance with financing terms and maintaining the City’s long-term financial stability.

KEY RESPONSIBILITIES
The Capital Improvement Program (CIP) and Debt Service Division is responsible for administering and managing the City’s capital improvement program, including the planning, prioritization, and delivery of infrastructure projects that support community growth and service needs. The division oversees project design, consultant coordination, and construction management to ensure that projects are delivered efficiently and in compliance with adopted standards.

The division manages the financial planning and budgeting for capital projects, including the administration of funding sources such as impact fees, grants, and debt financing. This includes oversight of the City’s debt service obligations to ensure timely repayment, compliance with financing requirements, and long-term fiscal sustainability.

In addition, the division coordinates with regional, state, and federal agencies on joint infrastructure projects and funding opportunities, while ensuring that all projects are consistent with the City’s General Plan, Master Plans, and regulatory requirements. The division also supports public outreach and communication efforts to keep residents and stakeholders informed of capital projects and infrastructure improvements.

RECENT ACCOMPLISHMENTS
Over the past fiscal year, the CIP and Debt Service Division successfully delivered several high-priority capital projects that support critical infrastructure needs and community enhancements. These efforts included the completion of Phase 2 of the Hatch Road Water Transmission Main, improving system reliability and capacity, as well as the completion of the 6th Street and Shushan Road water main projects, strengthening the City’s water distribution network. The division also supported the advancement of k ey sustainability initiatives through the design of the Wastewater Treatment Plant Solar Project, positioning the City to reduce long-term operational costs.

In addition to utility improvements, the division delivered roadway and pedestrian infrastructure upgrades, including approximately four centerline miles of roadway maintenance through slurry and cape seals in residential neighborhoods. Accessibility and safety improvements were also completed, including the upgrade of 71 ADA access ramps and the repair of 2,793 sidewalk trip hazards using efficient sidewalk slicing methods. The Richland Sidewalk Replacement Project was also completed, enhancing pedestrian connectivity and safety. These accomplishments reflect the division’s continued focus on infrastructure investment, asset preservation, and efficient project delivery, consistent with prior year priorities.

ITEM 13

FUTURE GOALS
In FY 2026–27, the CIP and Debt Service Division will continue to prioritize strategic infrastructure investment and asset management to support sustainable growth and long-term system performance.

Key initiatives include advancing the Wastewater Treatment Plant Tertiary Upgrade, a critical project to enhance treatment capacity and regulatory compliance, as well as the Crows Landing Road Rehabilitation Project, which includes replacement of the sewer trunk main and improvements to the associated lift station.

The division will also advance the Whitmore Avenue Rehabilitation Project, including the installation of a new storm drain system and pump station to improve drainage capacity and reduce flood risk. In support of future development, the division will progress the North Ceres Sewer Service Area improvements, including a new pump station, force main, and downstream system upsizing.

Additional capital projects include the Moffett Road Reconstruction Project, incorporating roadway and sewer improvements, Phase 3 of the Hatch Road Water Transmission Main, and the Morrow Village Sidewalk Installation Project, which will enhance pedestrian accessibility in growing areas of the city.

Beyond project delivery, the division will continue to focus on strengthening financial planning and debt management practices, pursuing external funding opportunities, improving project delivery timelines, and maintaining transparency and communication with the public and partner agencies. These efforts build upon the division’s established responsibilities and ongoing commitment to effective infrastructure planning and fiscal stewardship.

ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 95 - CIP & DEBT SERVICE

AUDITED UNAUDITED

BUDGET SUMMARY ACTUAL ACTUAL PROJECTION BUDGET
EXPENDITURE DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 CAPITAL OUTLAY 2,092,811 - - - 0 CAPITAL IMPROVEMENT PROJECTS 14,679,627 12,345,070 10,024,078 25,814,785 0 DEBT SERVICE 1,075,536 2,705,291 2,695,404 2,672,152 0 GRAND TOTAL 17,847,974 15,050,360 12,719,482 28,486,937 0 0 0 0 0

FUND BREAKDOWN CAPITAL CAPITAL IMP- CAPITAL OUTLAY
FUND DESCRIPTION OUTLAY MAINTENANCE & DEBT SERVICE TOTAL % 100 - GENERAL FUND - 130,000 - 130,000 0.5% 271 - MEASURE L - 2,600,000 - 2,600,000 9.1% 277 - ROAD MAINT & REHAB ACCOUNT - 1,409,380 - 1,409,380 4.9% 291 - CDBG FEDERAL GRANT - 675,405 - 675,405 2.4% 346 - SCRC BOND DEBT SERVICE - - 108,475 108,475 0.4% 347 - CRA BOND DEBT SERVICE - - 2,335,300 2,335,300 8.2% 527 - WATER FUND - 7,000,000 83,549 7,083,549 24.9% 550 - SEWER MAIN LINE CONSTRUCTION - 4,500,000 - 4,500,000 15.8% 567 - SEWER SERVICE - 6,500,000 144,828 6,644,828 23.3% GRAND TOTAL - 25,814,785 2,672,152 28,486,937 100.0% 100 - GENERAL FUND

0.5%
271 - MEASURE L

10.2%
277 - ROAD MAINT &

REHAB ACCOUNT

5.5%
291 - CDBG FEDERAL GRANT

2.7%346 - SCRC BOND

DEBT SERVICE

0.4%
347 - CRA BOND DEBT

SERVICE

9.2%
527 - WATER FUND

27.8%
550 - SEWER MAIN LINE

CONSTRUCTION

17.7%
567 - SEWER SERVICE

26.1%
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
DEPARTMENT 95 - CIP & DEBT SERVICE

AUDITED UNAUDITED

CAPITAL OUTLAY ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 059000 - DEPRECIATION EXPENSE 2,092,811 - - - CAPITAL OUTLAY TOTAL 2,092,811 - - -

AUDITED UNAUDITED

DEBT SERVICE ACTUAL ACTUAL PROJECTION BUDGET
ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 043500 - COST OF ISSUANCE 273,110 258,592 243,680 228,377 043800 - AMORTIZE BOND COSTS/DISCOUNTS (264,687) - - - 599400 - ERCDC LED STREET LIGHT LOAN 118,979 154 - - 742600 - 2000 TAX ALLOCATION BOND 42,959 108,470 108,649 108,475 743000 - 2006 TAX ALLOCATION BOND CRA 674,200 1,755,100 1,759,100 1,756,200 743300 - CRA 2015 TAX ALLOC BOND 230,975 582,975 583,975 579,100 DEBT SERVICE TOTAL 1,075,536 2,705,291 2,695,404 2,672,152

AUDITED UNAUDITED

CAPITAL IMPROVEMENT PROJECTS ACTUAL ACTUAL PROJECTION BUDGET ACCT # - DESCRIPTION FY 23-24 FY 24-25 FY 25-26 FY 26-27 132300 - STORM DRAIN MASTER PLAN 43,213 48,356 2,273 - 132600 - RIVER BLUFF TANK DESIGN/ENVIRO 38,766 662 - - 150500 - GENERAL PLAN UPDATE & EIR 5,143 - - - 151500 - SERVICE/MITCHELL IMPROVEMENTS 612,406 34,068 - - 160200 - LOWER RIVERBLUFF-PH I 11,806 6,459 - - 170400 - EASTGATE PARK DESIGN - 4,537 - - 200100 - PH1 FS/3 TRAINING FACILITY SIT 2,211 6,757 - - 200400 - CDBG PROJECT 37,678 - - - 800500 - CAPITAL PROJECTS 13,928,406 12,244,232 10,021,805 25,814,785 CAPITAL IMPROVEMENT PROJECT TOTAL 14,679,627 12,345,070 10,024,078 25,814,785 DEPARTMENT 95 - CIP & DEBT SERVICE TOTAL 17,847,974 15,050,360 12, 719,482 28, 486,937 ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
5-YEAR CAPITAL IMPROVEMENT PROJECTS
1 2 3 4 5
2026-2027 2027-2028 2028-2029
(Estimated)
2029-2030
(Estimated)
2030-2031
(Estimated)

GENERAL FUND
Citywide ADA Transition Plan 10095-800500 2611 125,000 Police Range Ph1 10095-800500 Future 130,000

STREET EXPANSION FUND
Service / Mitchell Interchange Improvements 25195-800500 2530 511,567

NEIGHBORHOOD PARKS
Smyrna Park 25395-800500 PRK2301
Lions Park 25395-800500 Future 8,000,000

FEDERAL TRANSPORTATION FUNDING
Service / Mitchell Interchange Improvements 26895-800500 2530 100,000 Hatch / Eastgate Bike Path 26895-800500 ENG2203 290,941 STBG Whitmore, Morgan to Crows Landing 26895-800500 ENG2204 527,460 CMAQ Bike Lane Corridors (074) 26895-800500 ENG2226 354,147 HSIP Mitchell Road Corridor Improvements 26895-800500 ENG2228 4,483 391,500 HSIP Signalized Intersection Improvements 26895-800500 ENG2229 26,247 547,380 Smyrna Park 26895-800500 PRK2301 65,495
Moffett Road Rehabilitation 26895-800500 2407 0
Central & Hackett Pedestrian Safety Corridor 26895-800500 2519 2,387,181 Service Rd Bridge over Ceres Main Canal 26895-800500 2612 277,000 Building Connectivity and Access Throughout City 26895-800500 2614 256,000 MEASURE "L" LOCAL ROADS
Hatch / Eastgate Bike Path 27195-800500 ENG2203 59,836
CMAQ Bike Lane Corridors (074) 27195-800500 ENG2226 45,682 HSIP Mitchell Road Corridor Improvements 27195-800500 ENG2228 4,188 HSIP Signalized Intersection Improvements 27195-800500 ENG2229 9,455 General Street Assessment and Planning 27195-800500 ENG2303 45,617 Traffic Operations System Upgrades and Improvements 27195-800500 2414 245,667 Traffic Signal Timing Optimization 27195-800500 2418 45,687 Fruitridge Gardens Pavement Resurfacing 27195-800500 2512 46,117 Northridge Heights Pavement Resurfacing 27195-800500 2513 143,518 Peachwood Estates Pavement Resurfacing 27195-800500 2514 168,923 Central & Hackett Pedestrian Safety Corridor 27195-800500 2519 117,000 Crows Landing Road Rehabilitation 27195-800501 2520 1,000,000 Service / Mitchell Interchange Improvements 27195-151500 2530 3,004,175 Richland Avenue Reconstruction, Hatch to Herndon 27195-800500 2536 104,580 1,400,000 Central Avenue Reconstruction, Davis to Promenade 27195-800500 2534 92,772 2,000,000 Central Avenue Reconstruction, Railroad to Pine 27195-800500 2535 30,871 2,000,000 Downtown Rehabilitation 27195-800500 2605 1,947,525 5,000,000 Transit Center 27195-800500 Future 1,000,000
Traffic Signal Detection and Opticom 27195-800500 Future 1,200,000 Speed Study 27195-800500 2606 55,438
Lu Ran Estates 1&2 Pavement Resurfacing 27195-800500 2603 404,783 Citywide ADA Transition Plan 27195-800500 2611 75,590
Service Rd Bridge over Ceres Main Canal 27195-800500 2612 260,782 Lynley Manor 1&2 Pavement Resurfacing 27195-800500 Future 1,200,000 Northridge Pavement Resurfacing 27195-800500 Future 1,500,000 Capital Improvement Projects Project No.

Estimated
Cost Beyond
2031-2032
Account No.

Five Year Program - New Funding Projected FY 2026-27 thru 2031-2032 Carryover from FY
2025-2026
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
5-YEAR CAPITAL IMPROVEMENT PROJECTS
1 2 3 4 5
2026-2027 2027-2028 2028-2029
(Estimated)
2029-2030
(Estimated)
2030-2031
(Estimated)
Capital Improvement Projects Project No.

Estimated
Cost Beyond
2031-2032
Account No.

Five Year Program - New Funding Projected FY 2026-27 thru 2031-2032 Carryover from FY
2025-2026

STANCOG NON-MOTORIZED
CMAQ Bike Lane Corridors (074) 27495-800500 ENG2226 66,701

ROAD MAINTENANCE AND REHABILITATION PROGRAM
STBG Whitmore, Morgan to Crows Landing 27795-800500 ENG2204 1,477,354 Moffett Road Rehabilitation 27795-800500 2407 750,267
Crows Landing Road Rehabilitation 27795-800500 2520 3,686,374 Richland Avenue Reconstruction, Hatch to Herndon 27795-800500 2536 1,409,380

COMMUNITY DEVELOPMENT BLOCK GRANT
Morrow Village Sidewalk Improvements 29195-800500 2406 174,943 675,404

PUBLIC FACILITY FEES
Corp Yard Facility Improvements 49995-800500 2523 717,237 Transit Center Parking Structure 49995-800500 Future 13,000,000 Transit Center 49995-800500 Future 1,000,000

WATER FUND
Public Works Water Departement Rockefeller Site 52795-800500 2402 1,783,701 Water Main Hatch Road - Phase 1 52795-800500 2409 80,686 Well 41 Tie In 52795-800500 2518 762,100 1,000,000
Crows Landing Road Rehabilitation 52795-800500 2520 1,000,000 Corp Yard Facility Improvements 52795-800500 2523 400,000 500,000 6th Street, Parkside, Woodacres Water Mains 52795-800500 2524 1,454,348 Water Main Hatch Road - Phase 2 52795-800500 2525 2,254,937 Water Main Hatch Road - Phase 3 52795-800500 2610 1,580,623 Well 42&27 Blend & GAC Vessels 52795-800500 2529 1,572,618 Central Avenue Reconstruction, Railroad to Pine 52795-800500 2535 30,871 2,000,000 Urban Water Management Plan 52795-800500 2542 11,047
Citywide ADA Transition Plan 52795-800500 2611 75,590
Well 35 Replacement 52795-800500 Future 1,000,000
SRWA South Transmission Main 52795-800500 Future 2,000,000 6,500,000 Parkside Estates Water Main Replacement 52795-800500 Future 1,500,000 Well 32 Replacement 52795-800500 Future 4,250,000
SRWA Phase 2 Expansion 52795-800500 Future 8,000,000
River Bluff Pump Station Expansion 52795-800500 Future 400,000 1 MG Storage Tank 52795-800500 Future 2,000,000
1 MG Storage Tank Pump Station 52795-800500 Future 1,500,000 Well 14 Replacement 52795-800500 Future 4,250,000
Well 23 Replacement 52795-800500 Future 4,250,000

WATER QUALITY SINKING FUND
Well 35 Replacement 52895-800500 Future 3,000,000
ITEM 13

CITY OF CERES
FY 2026-27 ADOPTED BUDGET
5-YEAR CAPITAL IMPROVEMENT PROJECTS
1 2 3 4 5
2026-2027 2027-2028 2028-2029
(Estimated)
2029-2030
(Estimated)
2030-2031
(Estimated)
Capital Improvement Projects Project No.

Estimated
Cost Beyond
2031-2032
Account No.

Five Year Program - New Funding Projected FY 2026-27 thru 2031-2032 Carryover from FY
2025-2026

WATER SUPPLY AND EXTENSION
6th Street, Parkside, Woodacres Water Mains 54095-800500 2524 0 Water Main Hatch Road - Phase 2 54095-800500 2525 162,918 Water Main Hatch Road - Phase 3 54095-800500 Future 1,250,000 Well 14 Replacement 54095-800500 Future 3,290,000
Well 23 Replacement 54095-800500 Future 3,290,000
Well 32 Replacement 54095-800500 Future 3,290,000
SRWA Phase 2 Expansion 54095-800500 Future 8,000,000
River Bluff Pump Station Expansion 54095-800500 Future 400,000 1 MG Storage Tank 54095-800500 Future 2,000,000
1 MG Storage Tank Pump Station 54095-800500 Future 1,500,000 SRWA South Transmission Main 54095-800500 Future 6,500,000

SEWER MAIN LINE FUND
WWTP Tertiary Improvements 55095-800500 2510 80,000,000 Crows Landing Road Rehabilitation 55095-800501 2520 190,653 500,000 North Ceres Pump Station, Force Main, & Downstream Upsize 55095-800500 2613 4,000,000 WWTP Tertiary Effluent 55095-800500 Future 20,000,000

SEWER SERVICE LINE FUND
STBG Whitmore, Morgan to Crows Landing 56795-800500 ENG2204 1,000,000 Costa Field L/S Remove/Replacement Wet Well 56795-800500 2533 1,150,000 WWTP Administration Upgrades and Improvements 56795-800500 2401 163,005 Moffett Road Rehabilitation 56795-800500 2407 1,529,082 WWTP Tertiary Improvements 56795-800500 2510 1,000,000
Crows Landing Road Rehabilitation 56795-800500 2520 4,000,000 Corp Yard Facility Improvements 56795-800500 2523 399,190 500,000 Don Pedro Lift Station Improvements 56795-800500 2526 732,859 Roeding Heights Lift Station Improvements 56795-800500 2527 732,895 Central Avenue Reconstruction, Railroad to Pine 56795-800500 2535 30,871 2,000,000 North Ceres Pump Station, Force Main, & Downstream Upsize 56795-800500 2613 1,000,000 5,000,000 Pine Street Sewer Trunk Line Upgrade Phase -1 56795-800500 2608 2,000,000 City Hall Sewer Lateral Rehab 56795-800500 2609 500,000 Citywide ADA Transition Plan 56795-800500 2611 75,590
WWTP Tertiary Effluent 56795-800500 Future 15,000,000
TOTAL: CITY FUNDS 38,380,187 25,814,784 7,138,880 6,250,000 7,500,000 6,290,000 193,130,000 ITEM 13

ALLOCAT
ED 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.

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

ASSES
SMENT 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 four assessment districts, Westpointe, Landscape & Lighting, Community Facilities District 1 and Community Facilities District 2.

AUDIT –
Prepared by an independent certified public 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.

BALANCE
D 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.

BUDGE
T – 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 O
UTLAY (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.

ITEM 13

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 three (3) Enterprise Funds: Water, Sewer and Solid Waste.

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 (4) 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.

ITEM 13

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.

ITEM 13
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.

TRANS
IENT 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.

TRANSF
ER 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.

FRANCH
ISES – 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.

ITEM 13
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 – Fees collected by the City to recover the costs of regulatory services that benefit specific users. These fees apply to activities that require City approval to ensure public safety and compliance with local regulations. Examples include permits for building, p lumbing, electrical work, encroachments, 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, and s ection 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 and are further restricted to engineering cost and administrative expense.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) – A federal funding program that provides grants to eligible local governments to support housing and community development initiatives. While cities must ensure their projects align with federal program goals, they have the flexibility to determine their ow n priorities and select specific projects.

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 / 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.

ITEM 13
SEWER SERVICE – The City provides sewer service to the citizens. The rate is based on the cost to provide the service.

SOLID WASTE – 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.

ITEM 13
ITEM 13
{CW129158.2}

NOTICE OF PUBLIC HEARING
City of Ceres City Council
NOTICE IS HEREBY GIVEN THAT THE CERES CITY COUNCIL will hold a public hearing in the Council Chambers at 2701 Fourth Street, Ceres, CA, on June 8, 2026, at 6:00 p.m. or as soon as possible thereafter, to receive and consider all public comments and input relative to the adoption of the following:

A RESOLUTION TO APPROVE THE FISCAL YEAR 2026/2027 CITY BUDGET All interested parties are invited to attend said hearing and express opinions for or against the item outlined above.

Further information on the above hearing may be obtained or viewed at the office of the City Clerk, City Hall, 2220 Magnolia Street Ceres, CA 95307 or by telephone at (209) 538-5731.
/s/ Fallon Martin, City Clerk
Date Notice Posted: May 27, 2026

ATTACHMENT E
ITEM 13

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 8, 2026
TO: Mayor and City Council
FROM: Steve Williams, Interim City Manager
CONTACT: Andrew Hunter, Assistant Fire Chief
[email protected], (209) 652-0221
SUBJECT:

Resolution No. 202 6-XXX, Approving an Amended and Restated Agreement to Provide Fire Protection Services between the City of Modesto and the City of Ceres and Authoriz ing the Interim City Manager to Execute the Agreement
RECOMMENDED COUNCIL ACTION:

Staff recommends Council adopt a resolution approving a five (5) year agreement with the City of Modesto for the provision of fire protection services within the City of Ceres, Modesto-Ceres Fire Protection Agency, and Ceres Fire Protection District jurisdictional boundaries and authorize the Interim City Manager to execute the agreement.

I. BACKGROUND:

In June 2021, the City of Ceres (“City”) entered into a five-year agreement with the City of Modesto for the provision of comprehensive fire protection services. The agreement established a regional service delivery model utilizing the Modesto Fire Department to provide fire suppression, emergenc y medical response, fire prevention, training, and administrative support services to the City of Ceres.

Under the current agreement, fire protection services have been delivered through a coordinated regional system that integrates resources, personnel, and specialized capabilities across multiple jurisdictions. This partnership has provided the City of Ceres access to a larg er operational system with enhanced administrative support, training resources, fire prevention services, and specialized response capabilities.

The current agreement will expire on June 30, 2026. In order to maintain continuity of fire protection services and the regional service delivery model currently in place, staff from both cities have negotiated a new agreement that will extend the partners hip for an additional five-year term from July 1, 2026, through June 30, 2031.

ITEM 14
Under the proposed agreement, the City of Modesto will continue to provide fire protection services within the City of Ceres utilizing fire personnel assigned to Fire Station 15 and Fire Station 18, providing 24 -hour emergency response coverage and maintai ning integrated regional response capabilities.

The agreement continues the cooperative relationship between the two cities and maintains the operational structure that has been in place since 2021.

II. REASONS FOR RECOMMENDATION:

Since the implementation of the current fire services agreement in 2021, the City of Ceres has realized significant enhancements in fire protection and emergency medical service delivery through its partnership with the City of Modesto.

A key improvement has been the implementation of Advanced Life Support (ALS) services delivered by paramedics assigned to fire engines. This enhancement ensures that paramedic -level care is provided at the earliest possible point of patient contact, improving patient outcomes and reducing reliance on delayed ambulance transport for critical interventions.

The current agreement has also improved emergency response capabilities through enhanced staffing levels. Fire Station 18 is staffed with a four -person truck (quint) company, which increases operational effectiveness on structure fires and other complex incidents by a llowing for simultaneous fire attack, search and rescue, ventilation, and rapid intervention functions. This level of staffing aligns with industry best practices and improves firefighter safety and incident outcomes.

The City has also experienced measurable system -wide improvements, including an improvement in its Insurance Services Office (ISO) Public Protection Classification rating from a Class 3 to a Class 2 , which reflects enhanced fire protection capabilities and can contribute to reduced insurance premiums for residents and businesses.

Additionally, the regional service model provides the City of Ceres with access to a larger and more robust fire service organization, including expanded command staff, training resources, fire prevention services, and specialized response capabilities suc h as hazardous materials response, technical rescue, and water rescue. These resources would be difficult to replicate under a standalone department without significant additional cost and staffing.

The agreement also enhances regional coordination and interoperability, allowing for seamless automatic and mutual aid responses across jurisdictional boundaries. This improves response times, resource availability, and overall system efficiency during both routine and large-scale incidents.

Continuing the current agreement ensures the City of Ceres maintains these service enhancements while benefiting from the operational depth, administrative support, and economies of scale provided by a regional fire service model.

III. FISCAL IMPACTS:

The proposed agreement establishes a five -year contract for fire protection services provided by the City of Modesto, beginning July 1, 2026.

ITEM 14
Under the proposed agreement, the City of Modesto will assume personnel costs associated with Station 19. The City of Ceres will reimburse Modesto for 29.3% of those costs, based on the prior three-year average Unit Hour Utilization (UHU) associated with Station 19 responses within the City of Ceres. This allocation methodology aligns cost participation with actual operational demand and historical response activity.

The cost for the first year of the agreement (FY 2026–2027) is $9,081,943.83. A detailed five-year fee schedule is included as an attachment to this report.

Payments will be made in accordance with the proposed agreement, with monthly payments equal to one -twelfth (1/12) of the annual obligation. The contract amount reflects the total cost of providing full -service fire protection, including personnel, operations, training, fire prevention, and administrative support.

The cost of the contract is primarily driven by personnel expenses, including salaries, benefits, and retirement costs, which represent the largest component of fire service delivery. Future year costs reflect projected labor agreements, inflationary facto rs, and the continued delivery of service levels consistent with current operational standards.

A portion of the contract cost will be funded through Ceres Measure H revenues, estimated at $2,229,083.00 annually, with the remaining balance supported through the City’s General Fund and other available funding sources.

Measure H funds may be used to support fire protection services, including staffing costs associated with this agreement, consistent with prior legal and financial determinations.

The proposed agreement provides a predictable cost structure over the term of the contract while maintaining a high level of fire protection services for the community. The agreement allows the City of Ceres to modify the payment plan option with six months’ written notice and approval by both parties. Any outstanding balance associated with the payment plan adjustment would become due upon approval of the modification.

IV. EXISTING POLICY / RELATIONSHIP TO THE STRATEGIC PLAN:

This item is consistent with the City Council’s Strategic Plan, particularly under the goal of Government Operations, which emphasizes providing quality services through well - trained and properly equipped staff and partnering with other public agencies to deliver efficient services.

It also aligns with the Livable Community goal by maintaining adequate fire protection services that contribute to a safe and resilient community. This agreement also supports long-term planning efforts by providing a stable and scalable service delivery model that aligns with the City’s future growth and service demands.

V. POLICY ALTERNATIVES:

The City Council may elect to approve the proposed agreement and continue the current model of providing fire protection services through a regional partnership, or it may choose to pursue alternative fire service delivery models.

ITEM 14
One alternative would be for the City of Ceres to reestablish a standalone municipal fire department. This approach would provide the City with full local control over staffing, operations, service levels, and long-term planning.

However, reestablishing a City -operated fire department would require significant planning, financial investment, and organizational development. The City would need to assume responsibility for all aspects of fire service delivery, including recruitment a nd retention of personnel, labor relations, training programs, fire prevention services, emergency medical services (EMS), apparatus and equipment maintenance, command staff, and administrative support functions. In addition, the City would need to establi sh policies, procedures, and regulatory compliance programs necessary to operate a full - service fire department, including the delivery of Advanced Life Support (ALS) services by paramedics.

This alternative would also present potential risks, including increased costs associated with start -up and ongoing operations, challenges in maintaining current service levels after the transition, and the need to establish specialized services that are currently provided through a regional system. There may also be impacts to response reliability and system capacity, which could affect the City’s ISO rating.

Should the City Council wish to pursue this alternative, a comprehensive feasibility study would be necessary to evaluate costs, staffing models, service levels, transition timelines, and potential impacts to the community and regional partners.

In comparison, the proposed agreement maintains a proven regional service model that supports system reliability, resource sharing, and consistent service delivery across jurisdictions.

VI. INTERDEPARTMENTAL COORDINATION:

Impact to Ceres City Departments
Summary
The establishment of a standalone fire department would result in additional responsibilities for multiple City departments, including Human Resources/Risk, Finance, and Fleet Services. These responsibilities would include recruitment and labor relations, regulatory compliance, workers’ compensation administration, and maintenance of specialized fire apparatus.

Continuing the fire services agreement with the City of Modesto avoids the need to recreate this administrative and operational infrastructure while providing the community with the benefits of a larger regional fire agency. These benefits include expanded command staff, administrative support, greater operational depth, and enhanced regional coordination and emergency response capability.

Department Impacts
Department Directors were asked the following question:

What would be the impact to your department if the City were required to reestablish a standalone fire department rather than continuing the contract for fire protection services ITEM 14
with the City of Modesto? Impacts may be positive or negative and may be direct or indirect.

The responses are summarized below:

Administration – City Manager
• Recruitment and hiring of a full-time Fire Chief and additional command staff, including a Fire Marshal
• Expanded responsibilities for:
o Performance evaluations
o Strategic planning and departmental guidance
o Budget development and oversight
o Policy development and implementation
o Labor negotiations and executive-level decision-making Human Resources / Risk
• Recruitment and onboarding of firefighters, chief officers, fire prevention staff, and administrative personnel
• Ongoing labor negotiations with fire service bargaining units • Development and administration of promotional testing processes • Administration of workers’ compensation claims associated with fire personnel • Employee relations, discipline, and grievance investigations • Compliance with Firefighter Bill of Rights (FBOR) requirements • Administration of liability claims and overall risk management related to fire operations • Administration of employee benefits and group health insurance programs • Coordination with Cal/OSHA regarding workplace injury investigations, compliance inspections, and regulatory reporting requirements
Finance
• Development and management of a standalone fire department operating budget • Administration of personnel-related costs, including overtime, retirement obligations, and pension liabilities
• Procurement and financial tracking of apparatus, equipment, and operational supplies • Long-term financial planning for capital replacement (apparatus and equipment) Information Technology
Net Impact:
• Procurement and maintenance of workstations for fire department personnel • Installation and maintenance of mobile data terminals and communication systems on fire apparatus
• Expansion of records management systems, reporting platforms, and communication infrastructure
• Increased technical support and system maintenance for fire department operations Minimal or No Impact:
• Landline infrastructure
• Existing City facilities network systems
• Certain shared licensing platforms currently used across departments Public Works / Fleet Services
• Responsibility for maintenance, repair, of fire apparatus and support vehicles • Development of specialized fleet maintenance capabilities for fire equipment ITEM 14
• Coordination with fire operations on infrastructure projects, street closures, and emergency access planning
Police Department
• Continued coordination with fire personnel on emergency incidents, major events, and disaster response
Recreation Department
• Minimal operational impact anticipated
Economic Development
• No significant impact anticipated to business retention or recruitment efforts • Continued coordination with fire officials for development review and fire protection requirements
Engineering Division
• Continued coordination with fire personnel on development projects and infrastructure improvements
• Integration of fire department requirements into project planning and review processes VII. PUBLIC PARTICIPATION:

Public notice was provided through the regular agenda process. Public comment will be accepted at the meeting.

VIII. ENVIRONMENTAL REVIEW:

N/A
IX. STEPS FOLLOWING APPROVAL:

Upon approval of the agreement, staff from the City of Ceres and the City of Modesto will execute the agreement and incorporate associated costs into the Fiscal Year 2026–2027 budgets. Both agencies will continue coordination regarding staffing, operations, and administrative processes necessary to implement the updated agreement. The agreement is anticipated to ta ke effect on July 1, 2026, with no interruption to fire protection services.

Approved by: _____________________
Steve Williams,
Interim City Manager
Attachments:

1. Attachment A – Resolution

2. Attachment B – Agreement

3. Attachment C – Exhibits A - F

4. Attachment D – Ceres Modesto Fire Service Agreement FAQ

5. Attachment E – Presentation
ITEM 14

ATTACHMENT A
RESOLUTION NO. 2026-XXX

APPROVING AN AMENDED AND RESTATED AGREEMENT TO

PROVIDE FIRE PROTECTION SERVICES BETWEEN THE CITY OF

MODESTO AND THE CITY OF CERES AND AUTHORIZING THE

INTERIM CITY MANAGER TO EXECUTE THE AGREEMENT

THE CITY COUNCIL
City of Ceres
WHEREAS, both the City of Modesto and the City of Ceres (collectively the “Parties”) provide fire protection, prevention, and suppression, and related services such as emergency medical services, emergency preparedness, mitigation of hazardous materials incidents, and special operations including, but not limited to, confined space rescue, technical rescue, and water rescue withi n the territorial limits of the City of Modesto, the City of Ceres, and unincorporated areas of Stanislaus County; and WHEREAS, on July 13, 2021, the City of Modesto and the City of Ceres entered into an Agreement to Provide Fire Protection Services for the provision of fire protection services within the City of Ceres, Modesto-Ceres Fire Protection Agency, and Ceres Fire Protection District jurisdictional boundaries; and
WHEREAS, the current agreement will expire on June 30, 2026; and WHEREAS, the City of Ceres desires to continue contracting with the City of Modesto for the provision of fire protection services; and WHEREAS, the City of Modesto is willing, able, and possesses the capacity to continue providing fire protection services to the City of Ceres; and WHEREAS, the proposed agreement continues a regional fire service model that provides enhanced operational depth, administrative support, training resources, fire prevention services, and specialized emergency response capabilities; and WHEREAS, the Parties desire to continue their long -term partnership for the provision of fire protection services through an Amended and Restated Agreement to Provide Fire Protection Services (“Agreement”); and
WHEREAS, this Agreement is entered into pursuant to Government Code sections 54981 and 6502, and Health and Safety Code section 13800 et seq., including, but not limited to, sections 13861, 13862, 13863, and 13878.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ceres does hereby approve an amended and restated agreement to provide fire protection services between the City of Modesto and the City of Ceres and authorizes the Interim City Manager to execute the agreement.

ITEM 14

ATTACHMENT A
PASSED AND ADOPTED by the Ceres City Council at a regular meeting thereof held on the 8th day of June 2026, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:
________________________________
Javier Lopez, Mayor
ATTEST:
_________________________________
Fallon Martin, City Clerk
ITEM 14

ATTACHMENT B

AMENDED AND RESTATED

AGREEMENT TO PROVIDE FIRE PROTECTION SERVICES BETWEEN THE CITY

OF MODESTO AND THE CITY OF CERES
This Amended and Restated Agreement to Provide Fire Protection Servi ces (“Agreement”) is made and entered into this ____ day of _____ 2026 (the “Effective Date”), by and between the City of Modesto ("City"), a California municipal corporation, the City of Ceres (“Ceres”), a California municipal corporation, collectively referred to as the “Parties” in this Agreement.

RECITALS
WHEREAS, both the City of Modesto and City of Ceres provide fire protection, prevention, suppression services, and related services such as emergency medical services, emergency preparedness, mitigation of hazardous materials incidents, and special operations including, but not limited to, confined space rescue, technical rescue, and water rescue within the territorial limits of the cities of Modesto and Ceres, and in unincorporated areas of the County of Stanislaus (“County”); and
WHEREAS, on July 13, 2021, the City and Ceres entered into an Agreement to Provide Fire Protection Services (“Original Agreement”) for the provision of fire protection services by the City within the City of Ceres, Modesto-Ceres Fire Protection Agency, and Ceres Fire Protection District jurisdictional boundaries (“Fire Services”); and WHEREAS, the Original Agreement provided for a five-year term until June 30, 2026; and
WHEREAS, Ceres desires to continue to contract with the City for Fire Services; and WHEREAS, City is willing, able and possesses the capacity to perform the Fire Services; and
WHEREAS, the Parties desire to continue this fruitful and long-term partnership for the provision of the Fire Services; and
WHEREAS, the Parties agree that this Agreement will ensure provision of continued Fire Services; and
WHEREAS, this Agreement shall amend, replace and supersede the Original Agreement in its entirety; and
WHEREAS, it is the desire of the Parties to address, by this Agreement, all matters which are related to the Fire Services to be provided to Ceres by City; and WHEREAS, this Agreement is entered into pursuant to Government Code sections 54981 and 6502, and Health and Safety Code section 13800 et seq., including, but not limited ITEM 14

ATTACHMENT B
to, Sections 13861, 13862, 13863, and 13878; and

WHEREAS, the Parties acknowledge they have complied with the provisions of the Meyers- Milias-Brown Act (Gov. Code §§ 3500 et seq.) and applicable laws, rules, and ordinances with respect to its employees affected by this Agreement.

NOW, THEREFORE, for and in consideration of the mutual covenants in this Agreement, it is agreed by and between the Parties hereto as follows:

ARTICLE I

DEFINITIONS

1.1. Capital Improvements.

"Capital Improvements" means any planned improvements, capital upgrades, or replacements of equipment, vehicles, apparatuses, fire stations and/or other facilities or property, excluding Major Repairs and Minor Repairs.

1.2. Fire Services.

“Fire Services” means those services described in Article IV of this Agreement and listed under Health and Safety Code section 13862.

1.3. Fiscal Year.

“Fiscal Year” means the annual period commencing on July 1 and ending June 30 of any calendar year.

1.4. Major Repair.

“Major Repair” means any unplanned repair or maintenance work in excess of $5,000.

1.5. Minor Repair.

“Minor Repair” means any repair or maintenance work of a preventive and routine nature due to normal wear and tear for $5,000 or less.

ARTICLE II

TERM OF AGREEMENT

2.1. Term. The term of this Agreement shall be for five (5) years from July 1, 2026 through June 30, 2031.

2.2. Extension of Term. This Agreement may, by approval of the Parties and their ITEM 14

ATTACHMENT B
governing bodies, be extended for one additional two (2) year term; provided, however, that all Parties receive final approval for such extension no later than June 30, 2030. Due to Fiscal Year appropriation and budget planning, June 30, 2030, shall be considered a firm date, unless all the Parties agree in writing to allow a later date for approval by the Parties’ respective governing bodies.

2.3. Termination. Notwithstanding Sections 2.1 and 2.2 and any other provision of this Agreement, either Party may terminate this Agreement by providing twelve (12) months' written notification to the other Party, and the term of this Agreement or any extension thereof shall be shortened accordingly. In the event of termination, the City of Ceres shall remain responsible for full, unamortized payment of all fees and charges incurred through the effective date of termination. Written notification of termination shall be in the form of a Resolution by the applicable Party’s governing body. The twelve (12) months’ written notification requirement shall not be triggered until such Resolution is tendered, delivered, or mailed to the other Party. Notwithstanding the foregoing, the City may terminate this Agreement pursuant to Section 6.2 of this Agreement.

In the event of termination, the City of Ceres shall remain responsible for full, unamortized payment of all fees and charges incurred through the effective date of termination as outlined in Exhibit F.

2.4 Change to Payment Plan Terms. Notwithstanding Sections 2.1 and 2.2 and any other provision of this Agreement, the City of Ceres has the right to modify the payment plan option applicable under this Agreement upon providing no less than six (6) months’ prior written notice to the City of Modesto. In the event the City of Ceres elects to modify the payment plan option, the City of Ceres shall remit payment of any outstanding balance representing the difference between the amortized payment plan amount and the full payment amount due under this Agreement within two (2) weeks following the execution of a Resolution approved and signed by both Parties.

ARTICLE III

CERES STATIONS, VEHICLES,

AND EQUIPMENT

3.1. Title and Use of Equipment, Vehicles and Apparatuses. Ceres shall maintain ownership and title of vehicles, equipment, and apparatuses, including such property identified in Exhibit A, and shall permit, allow, and does hereby authorize City to utilize such property (and any other such property, vehicles, apparatuses, or equipment so hereafter acquired by Ceres) to provide services to Ceres pursuant to this Agreement, and provide any necessary, required, or reasonably requested local, state, and federal mutual and automatic mutual aid, or statewide master mutual aid and assistance by hire pursuant to the California Fire Assistance Agreement. Each apparatus shall be assigned to a station. Exceptions shall be allowed for short-term or special need apparatus use elsewhere in the City system.

3.2. Title and Use of Stations. Ceres shall maintain ownership and title of Fire Station 15 (2755 Third Street, Ceres, California), Fire Station 17 (420 E. Service Road, ITEM 14

ATTACHMENT B
Modesto, California), Fire Station 18 (3101 Fowler Road, Ceres, California), and Fire Station 19, formerly known as Station 16 (830 Pecos Avenue, Modesto California) (“Fire Station 19”). Ceres shall provide the City with full and complete access and full and complete use of Fire Station 15, Fire Station 17, Fire Station 18, and Fire Station 19, (collectively, the “Fire Stations”), as identified in Exhibit B of this Agreement, to the same extent that City would enjoy if it owned such Stations and all the fixtures, equipment and appurtenances therein.

3.3. Maintenance and Repairs.

A. City shall only bear all actual costs of Minor Repairs of equipment, vehicles, and apparatuses owned by Ceres, including such property identified in Exhibit A.

Ceres shall bear all actual costs of minor and major repairs of Fire Stations identified in Exhibit B. Ceres shall provide supplies for fire stations 15, 17,18 and 19 as listed in Exhibit E or equivalent.

B. Major Repairs shall be promptly paid by the Party with ownership or title of such property. For any third-party products or services needed to effectuate such repairs, the owning Party shall be required to procure and contract the necessary services or products and comply with all laws and rules regarding same. City shall not bear any financial responsibility or liability arising from, or related to, Major Repairs and the owning Party agrees to defend, indemnify, and hold the City harmless from any such liability. In the event that Ceres contracts or otherwise hires a third-party contractor to perform any Major Repairs, Ceres shall require any such third-party contractor to have general liability insurance with minimum limits of $2,000,000 per occurrence and $4,000,000 in the aggregate. City shall be named as an additional insured on any such coverage.

C. Notwithstanding those duties set forth in the preceding paragraph, the City shall serve as project manager for Major Repairs of assets listed in Exhibit A. As project manager, City shall provide cost estimates, plan and coordinate the work, and seek approval from Ceres prior to the commencement of work. City shall facilitate and manage the work through completion and keep Ceres reasonably abreast of any material changes, including without limitation, changes in scope of work, budget, and/or change orders.

D. Should an insurable event result in damage to any property owned by Ceres, including such property identified in Exhibit A, the Party with title or ownership of such property shall bear the portion of the actual replacement cost exceeding any insurance proceeds collected by such Party for said damage.

3.4. Inspection of Ceres-Owned Property. City agrees to reasonably inspect all real property, buildings, equipment and apparatuses owned by Ceres, including such property identified in Exhibit A and Exhibit B to ensure they meet the appropriate and applicable fire service and safety standards.

3.5. Capital Improvements.

A. Capital Improvements shall be paid for by the Party with ownership or ITEM 14

ATTACHMENT B
title of such property. For any third-party products or services needed to effectuate such Capital Improvements, the owning Party shall be required to procure and contract the necessary services or products and comply with all laws and rules regarding same. City shall not bear any financial responsibility or liability arising from, or related to, such Capital Improvements and the owning Party agrees to defend, indemnify, and hold the City harmless from any such liability. In the event that Ceres contracts or otherwise hires a third-party contractor to perform any Capital Improvement, Ceres shall require any such third-party contractor to have general liability insurance with minimum limits of $2,000,000 per occurrence and $4,000,000 in the aggregate. City shall be named as an additional insured on any such coverage.

B. Notwithstanding those duties set forth in the preceding paragraph, the City shall serve as project manager for non-facility Capital Improvements. As project manager, City shall provide cost estimates, plan and coordinate the work, and seek approval from Ceres prior to the commencement of work. City shall facilitate and manage the project through completion and keep Ceres reasonably abreast of any material changes, including without limitation, changes in scope of work, budget, and/or change orders.

C. Ceres shall maintain a Capital Improvements program for projects to ensure funds are annually appropriated for the actual costs required to replace, improve, and/or repair their respective facilities, Stations, apparatuses, equipment, and property described herein (e.g. roofs, HVAC systems, exterior/interior paint, etc.). If the City identifies any needed Capital Improvements it must submit them annually to Ceres by March 15th of any contract year, with cost estimates and reasonable supporting documentation, for Ceres annual budget development process.

3.6. Personal Protective Equipment (“PPE”). Ceres agrees to transfer to City, all PPE assigned to current Ceres personnel, all PPE on fire apparatus and all spare PPE in storage.

3.7. Fire Station Equipment and Supplies. Ceres agrees to leave all equipment and supplies currently on and within property identified in Exhibit A and Exhibit B for City to use.

3.8. Return Upon Termination. City will return all equipment, apparatuses, property, and Stations, including such property identified in Exhibit A and Exhibit B, to Ceres upon termination of this Agreement, with reasonable wear and tear expected.

ARTICLE IV

DUTIES OF CITY UNDER THIS

AGREEMENT

4.1. Scope of Services. City shall provide Fire Services, as more specifically described in this Article, within the jurisdictional area of Ceres (see Exhibit C for service area map). Pursuant to this Agreement, City shall assume personnel costs for Station 19, and Ceres shall compensate City for 29.3% of such costs, based on the prior three (3) years of unit utilization hours attributable to Station 19 responses and calls for service within the jurisdictional area of Ceres. In providing such services, City shall administer the provisions of ITEM 14

ATTACHMENT B
Ceres Municipal Code Title 15 Chapter 8 entitled “California Fire Code” (“Ceres Fire Code”).

Throughout the term of the Agreement and as reasonably needed or as requested by Ceres, City shall consult with Ceres regarding City's implementation of the provisions of this Agreement.

4.2. Bi-Annual Review of Services. Unless otherwise waived by all the Parties, City agrees to, and shall cooperate in, a bi-annual review of the expectations outlined in this Article, that shall take place at a mutually agreeable time between the Parties. If areas of improvement are identified in the course of this review, then a reasonable corrective action plan shall be mutually developed and agreed upon. Such corrective action shall be memorialized in a writing signed by all the Parties.

4.3. Advisory Committee. An Advisory Committee, consisting of the Ceres City Manager, two representatives from the Ceres City Council, and the City’s Fire Chief and Modesto City Manager, shall be formed to discuss and provide advisory input regarding the delivery of Fire Services for Ceres. The Advisory Committee shall agree to meet no less than twice per year at a mutually agreeable time and location.

4.4. Description of Support and Fire Prevention Services to be provided by City. The City shall provide the following fire prevention and support services necessary to maintain Fire Services for Ceres:

A. Fire Services program planning and administration consistent with the terms and conditions of this Agreement.

B. Assume all current Ceres Fire Emergency Operation
Responsibilities, including but not limited to, the Modesto-Ceres Fire Protection Agency and Ceres Fire Protection District.

C. Assist in the development and administration of annual Ceres Fire Services budgets.

D. Delivery and documentation of federal and state-mandated firefighter training as well as provision of additional training as authorized and funded within the City’s budget.

E. Assist with emergency and disaster management within the Stanislaus County Emergency Operations Center as timely requested by the Ceres City Council or the Ceres City Manager.

F. Coordination of procurement of all routine operational supplies, services, and equipment as necessary to provide the Fire Services outlined in this Agreement.

G. City shall perform inspection of fire protection and fire alarm systems for compliance with applicable codes and standards. Ceres shall collect and maintain fees for ITEM 14

ATTACHMENT B
fire prevention services at rates that are identified in Ceres fire prevention rate schedule and pay for plan review either by City or a third party.

H. City shall coordinate and provide reasonable assistance to help ensure that fire safety inspections of all state-mandated occupancies are performed within Ceres.

City will coordinate with the Stanislaus County Fire Wardens Office at no cost to Ceres to provide assistance as needed; provided, that sufficient funding continues through the “Less Than Countywide Fire Tax” assessment. .

I. Inspections of Business, Commercial and Industrial occupancies related to new construction, prescribed by the Fire Code or as requested by the business or property owner.

J. Investigation of all fires to establish origin and cause as well as coordination with law enforcement on all criminal prosecutions resulting from such investigations. This service will be provided through the Stanislaus Regional Fire Investigation Unit and will be paid for through the “Less Than Countywide Fire Tax” assessment.

K. Maintenance of sufficient, segregated records relating to provision of Fire Services to Ceres, including, but not limited to response time data for all incident responses. At a minimum, such records shall be sufficient to meet any and all federal and state reporting obligations as they relate to the provision of Fire Services, including but not limited to annual audits, mutual aid, and reimbursement for disaster response, hazardous material response, or other incident responses. Such records, reports and response data shall be provided to Ceres at their request.

L. Enforce the provisions of Title 5 Chapter 20 of the Ceres Municipal Code relating to Fireworks and as that Chapter may be amended in the future. Enforcement of illegal fireworks will not be the responsibility of the City. City will coordinate with Ceres and reasonably assist with applicable law enforcement agencies on the enforcement.

M. Involved with Site Plan review for new proposed projects ensuring access, water supply and special conditions are included in the design. City shall be involved in General plan updates and input on Specific plan developments. City shall coordinate with Ceres regarding the adoption of the Fire Code and applicable law, including Municipal Code ordinance amendments.

N. Conduct field fire flows for fire protections system design. Ceres shall collect and maintain fees for fire prevention services at rates that are identified in Ceres fire prevention rate schedule.

O. Coordinate the planning, development, and delivery of fire prevention and safety education programs for schools, businesses, community associations, child-care providers, and other members of the community. Fire prevention and life safety programs will be tailored to educate Ceres residents and business community in order to help preserve ITEM 14

ATTACHMENT B
life and property.

P. Participate in, plan, and inspect special events such as, Community fairs (Ceres Street Faire), Farmers Market, and other special events that are held within Ceres.

Q. City will work with Parties to address Hazard mitigation which may include coordinating Community forums to address and reduce the wildland fire threat.

Specific area of concern is the Riparian Habitat along the Tuolumne River corridor with Ceres. Coordination will be with partner agencies and other stakeholders.

4.5. Incident Response Within Jurisdictions of Ceres. The following criteria shall apply to incident response within Ceres jurisdictions, including fire suppression, emergency medical response, rescue services, hazardous materials response, and response to any other emergency or non-emergency request for service.

A. Chief Officer Coverage. City shall ensure a qualified Shift Battalion Chief Officer or other Chief Officer, to be immediately available for response and management of emergency incidents as necessary to provide incident command and coordination functions within the jurisdictional boundaries of Ceres, including the authority to commit expenditure of Ceres funds (e.g., request aircraft or specialized equipment or contractors) to mitigate an emergency incident.

B. Staffing. City shall provide, on a twenty-four (24) hour, seven-(7) day per-week basis, one (1) three (3)-member company at Station 15, one (1) four (4) member company at Station 18, and one (1) three (3)-member company at Station 19.

Additional qualified fire personnel may be assigned to the Station(s) as determined by the City Fire Chief or his/her designee to provide supplemental Fire Services or staffing for special events, anticipated weather events, or other situations within the City’s budget as that budget may be modified from year to year, and operational capacity. Minimum staffing level for Ceres shall be three (3) members per Engine company, and four (4) members per Quint (Truck) Company.

C. Emergency Dispatch Services. Ceres shall continue to for dispatch services or any other dispatching service used by the City of Modesto.

D. Major Disaster Response. In the event of a major disaster in Ceres, City will provide support to the Stanislaus County Emergency Operations Center (EOC). In the event of a multi-jurisdictional emergency or disaster, coordination of fire resources may be performed from the Stanislaus County Emergency Operations Center.

E. Statewide Mutual Aid and Assistance by Hire. City may respond to requests for mutual aid or assistance-by-hire by other agencies within the State of California pursuant to the California Statewide Master Mutual Aid Agreement or the California Fire Assistance Agreement, as approved by the Fire Chief or his or her authorized designee. Ceres shall credit or reimburse City for any mutual aid monies it receives relating to City’s use of ITEM 14

ATTACHMENT B
personnel assigned to Ceres. Ceres shall be entitled to reimbursement for apparatuses or vehicles owned by Ceres, and City shall not claim any entitlement thereto.

4.6. Miscellaneous.

A. False Fire Alarms. City will enforce the provisions of the Ceres Municipal Code providing for recovery of costs associated with responses to false fire alarms.

B. Hazardous Materials Releases. City will enforce the provisions of the Ceres Municipal Code or Modesto Municipal Code providing for recovery of costs associated with responses to releases of hazardous materials.

C. Master Fee Schedules and Cost Recovery.

(i) Ceres. City will be entitled to fee reimbursement for actual costs for services rendered pursuant to any and all applicable fee schedules or ordinances of Ceres that provide and allow for such fees. Ceres shall be responsible for administering the billing and collection efforts of all such applicable fees.

ARTICLE V

DUTIES OF CERES

5.1. Payment for Fire Services. Ceres shall compensate City for the provision of Fire Services as further described in Article VI of this Agreement.

5.2. Major Repairs and Capital Improvements. As set forth in Article III of this Agreement, Ceres agrees to pay for the cost of Major Repairs and Capital Improvements for all property owned by Ceres, including such property identified in Exhibit A and Exhibit B.

5.3. Fire Plan Review. Ceres shall pay for architectural and/or engineered fire systems (fire sprinklers, fire alarm, hood suppression, hazardous materials) plan review fees. This may be either a cost reimbursed to the City or to a third-party plan reviewer selected by the City. The fee will be the same fee as reflected in the City’s fee structure.

ARTICLE VI

ANNUAL FIXED FEE FOR

FIRE PROTECTION SERVICES

6.1. Annual Fixed Fee for Services. Ceres agrees to pay City for all services provided pursuant to the terms and conditions of this Agreement in the amounts and times as set forth in Exhibit D and this Article.

A. City shall be financially responsible for, and Ceres shall not pay City for, personnel operating costs associated with Station 19. “Personnel Operating Costs” shall ITEM 14

ATTACHMENT B
mean direct and indirect costs in connection with Station 19 staff, including but not limited to, base salaries and wages (including overtime and/or premium pay), pension and retirement contributions, benefits, and insurance. In the event that Ceres realizes increased revenue, whether from implementing a new sales tax, creating additional revenue streams, or otherwise, the Parties agree to meet and confer in good faith to negotiate the assumption by Ceres of the Personnel Operating Costs of Station 19.

B. The Fee Payment Schedule as set forth in Exhibit D is based upon the five (5) year budget projection describing the total reasonably anticipated costs of providing Fire Services for each Fiscal Year or portion thereof. Should the City realize fiscal benefits through economies of scale if it contracts with additional agencies for fire services, the fee for service paid by Ceres under this Agreement may be revised. Notwithstanding any other provision of this Agreement, the annual fixed fee does not include those fees and costs not appropriated and reflected in this Agreement, including without limitation, Ceres Pension Obligation Bond Payments, StanCERA Pension obligations and liabilities, Fire Apparatus Payment(s), Retiree Medical Payments and other liabilities or financial indebtedness.

C. In the event that Memoranda of Understanding (MOUs) or other compensation adjustments adopted by the City of Modesto result in increased wages for personnel assigned to provide services under this Agreement, the Parties will work in good faith to come to a written agreement providing the payment schedule shall be recalculated to reflect such increases.

D. On the last day of each month throughout the duration of this Agreement, Ceres agrees to remit to City payments amounting to 1/12th of the annual fiscal obligation hereunder, pursuant to the fee schedule set forth in Exhibit D. Ceres is responsible to pay the full monthly amounts as each are required pursuant to Exhibit D.

E. The Fee Payment Schedule and amounts due under this Agreement shall be pro-rated based upon Agreement execution date.

6.2. Delinquent Payments. In the event that Ceres fails to pay the entire amount described in Section 6.1.B. above within fifteen (15) calendar days of the due date (“Delinquent Payment”), the amount due shall be subject to the City’s policy regarding delinquent payments in effect at the time of the Delinquent Payment.

A. In the event that Ceres does not pay the required monthly payment plus the $150 late fee at the thirty (30) calendar day notification period given pursuant to Section 6.2A, the City shall have the option to terminate Fire Services immediately and without further notice.

6.3. Service Level Reductions. If budgetary constraints require service level reductions by any Party, all Parties agree to meet and confer.

ITEM 14

ATTACHMENT B

ARTICLE VII

PERSONNEL

7.1. Effect of Termination. Upon the expiration or termination of this Agreement, it is Ceres’ present intent to offer employment to City fire department personnel so affected by such termination.

7.2. Subject to Personnel Rules and Laws. Nothing in this Article or Agreement as it pertains to the recruitment, employment, retention, or separation of personnel shall apply to the extent it is in conflict with any applicable personnel rules, laws, policies, procedures, and bargaining agreements or MOUs, including the MCFFA MOU.

ARTICLE VIII

INDEMNIFICATIONAND INSURANCE

8.1. Mutual Indemnification.

A. City shall indemnify, defend and hold harmless Ceres (including their elected or appointed officials, employees, agents, volunteers, and attorneys as the same may be constituted now and from time to time hereafter) to the extent allowed by law and in proportion to City’s fault, against any and all third-party liability for claims, demands, costs, or judgments (direct, indirect, incidental, or consequential) involving bodily injury, personal injury, death, property damage, or other costs and expenses (including reasonable attorneys' fees, costs and expenses) arising or resulting from the negligent acts or omissions of its own elected or appointed officers, agents, employees, volunteers, or representatives carried out pursuant to the obligations of this Agreement.

B. Ceres shall indemnify, defend and hold harmless the City (including its elected or appointed officials, employees, agents, volunteers, and attorneys as the same may be constituted now and from time to time hereafter) to the extent allowed by law and in proportion to Ceres fault, against any and all third-party liability for claims, demands, costs, or judgments (direct, indirect, incidental, or consequential) involving bodily injury, personal injury, death, property damage, or other costs and expenses (including reasonable attorneys' fees, costs and expenses) arising or resulting from their negligent acts or omissions of their own elected or appointed officers, agents, employees, volunteers, or representatives carried out pursuant to the obligations of this Agreement.

C. Without limiting the foregoing, each Party shall remain fully responsible for the acts and omissions of its employees while operating, using, or otherwise in control of the other Party’s vehicles, apparatus, or equipment. The operating Party shall ensure that its employees are duly licensed, qualified, and authorized to operate such vehicles and apparatus, and shall be solely responsible for any damages, claims, or liabilities arising from such operation.

8.2. Mutual Indemnification Obligations Survive Termination. As to activities occurring or being carried out in performance of this Agreement and during the term of this ITEM 14

ATTACHMENT B
Agreement, the obligations created by Agreement Section 8.1 shall survive termination of this Agreement.

8.3. Public Liability and Property Insurance.

A. Each Party shall maintain in effect, at its own cost and expense, the following insurance coverage provided either through a bona fide program of self- insurance, commercial insurance policies, or any combination thereof:

(i) Commercial general liability or public liability with minimum limits of $2,000,000 per occurrence and $4,000,000 in the aggregate. (ii) Auto liability insurance including owned, leased, non- owned, and hired automobiles, with a combined single limit of not less than $1,000,000 per occurrence and $2,000,000 in the aggregate.

(iii) Workers' Compensation in accordance with California Labor Code Section 3700 with a minimum of $1,000,000 per occurrence for employer's liability, for the duration of time that such workers are employed.

B. All insurance required by this Agreement shall:

(i) Be placed: (1) with companies admitted to transact insurance business in the State of California and with a current A.M. Best rating of no less than A:VI or with carriers with a current A.M. Best rating of no less than A:VII; or (2) disclosed self- insurance with limits acceptable to the other Party.

(ii) Provide that each Party's insurance is primary and non- contributing insurance to any insurance or self-insurance maintained by the other Party and that the insurance of the other Party shall not be called upon to contribute to a loss covered by a Party's insurance.

C. Each Party shall file certificates of insurance with the other Party evidencing that the required insurance is in effect.

8.4. Workers' Compensation.

A. Ceres shall provide the City of Modesto with an endorsement that its Workers’ Compensation insurer waives the right of subrogation against the City of Modesto, its officers, officials, employees, and volunteers for all claims on or after the Effective Date of this Agreement during the tenure of said Agreement.

B. All injuries that occur prior to the execution of this Agreement and all Workers’ Compensation claims that are filed prior to this Agreement shall remain the responsibility of Ceres. Ceres’s third-party administrator for the Workers’ Compensation shall provide the City’s third-party administrator for Workers’ Compensation, a list of all active claims of all City of Ceres personnel who will become employees of the City, prior to the execution of this Agreement.

ITEM 14

ATTACHMENT B

ARTICLE IX

MISCELLANEOUS

9.1. Amendments to Agreement. No part of this Agreement shall be altered or amended without written agreement of the Parties.

9.2. Assignment. The rights and obligations of the Parties under this Agreement are not assignable and shall not be delegated without the prior written approval of the Parties.

9.3. Dispute Resolution. The Parties recognize that this Agreement cannot represent a complete expression of all issues which may arise during the performance of the Agreement.

Accordingly, City and Ceres agree to meet and confer in good faith over any issue not expressly described herein to the end that Ceres will obtain the best Fire Services possible under the most favorable economic terms and that City will be fairly and adequately compensated for the services it provides hereunder.

It is the Parties' intention to avoid the cost of litigation and to resolve any issues that may arise amicably if possible. To that end, the Parties agree to meet within ten (10) business days of a request made by the other Party in writing to discuss the issues and attempt to resolve the dispute. If the dispute is not resolved after that meeting, the Parties agree to mediate the dispute within thirty (30) calendar days of the meeting or as soon thereafter as possible. The mediator will be chosen by mutual agreement of the Parties. The costs of mediation will be borne by the Parties equally. No Party may initiate litigation prior to the conclusion of mediation. In any action brought under this Agreement, the prevailing Party shall be entitled to recover its actual costs and attorney fees pursuant to California Civil Code Section 1717.

9.4. No Waiver. The waiver of any Party of any breach or violation of any provisions of this Agreement shall not be deemed to be a waiver of any breach or violation of any other provision nor of any subsequent breach or violation of the same or any other provision. The subsequent acceptance by either Party of any monies that become due hereunder shall not be deemed to be a waiver for any preexisting or concurrent breach or violation by the other Party of any provision of this Agreement.

9.5. Parties in Interest. Nothing in this Agreement, whether express or implied, is intended to confer any rights on any persons other than the Parties to it and their representatives, successors and permitted assignees.

9.6. Interpretation. This Agreement shall be interpreted and construed reasonably and neither for nor against any Party, regardless of the degree to which any Party participated in its drafting. Each of the Parties has received the advice of legal counsel prior to signing this Agreement. Each Party acknowledges no other party or agent or attorney has made a promise, representation, or warranty whatsoever, express or implied, not contained herein concerning the subject matter herein to induce another party to execute this Agreement. The ITEM 14

ATTACHMENT B
Parties agree no provision or provisions may be subject to any rules of construction based upon any Party being considered the Party “drafting” this Agreement.

When the context and construction so require, all words used in the singular herein shall be deemed to have been used in the plural, and the masculine shall include the feminine and neuter and vice versa. Whenever a reference is made herein to a particular provision of this Agreement, it means and includes all paragraphs, subparagraphs and subparts thereof, and, whenever a reference is made herein to a particular paragraph or subparagraph, it shall include all subparagraphs and subparts thereof.

9.7. Captions. The captions in this Agreement are for convenience and reference only and are not intended to be used in the construction of this Agreement nor to alter or affect any of its provisions.

9.8. References to Laws. All references in this Agreement to laws shall be understood to include such laws as they may be subsequently amended or re-codified, unless otherwise specifically provided.

9.9. References to Days. All references to days herein are to calendar days, including Saturdays, Sundays and holidays, except as otherwise specifically provided. Unless otherwise required by a specific provision of this Agreement, time hereunder is to be computed excluding the first day and including the last day.

9.10. Time of Essence. Time is of the essence of this Agreement and of every part of this Agreement. No extension or variation of this Agreement will operate as a waiver of this provision.

9.11. Severability. If any non-material provision of this Agreement is for any reason deemed to be invalid and unenforceable, the invalidity or unenforceability of such provision shall not affect any of the remaining provisions of this Agreement, and such remaining provision shall be enforced as if such invalid or unenforceable provision had not been contained herein.

9.12. Choice of Law and Venue. This Agreement shall be administered and interpreted under the laws of the State of California. Jurisdiction of litigation arising from this Agreement shall be in that state and venue shall be in Stanislaus County, California.

9.13. Entire Agreement. This Agreement represents the full and entire Agreement between the Parties regarding the matters covered herein.

9.14. Counterparts. This Agreement may be executed in counterparts each of which shall be considered an original.

9.15. Exhibits. The following Exhibits are attached hereto and incorporated as if fully set forth herein:

ITEM 14

ATTACHMENT B
Exhibit A: Ceres Apparatus, Vehicles, and Equipment

Exhibit B: Ceres Stations

Exhibit C: Service Boundaries Map for Ceres

Exhibit D: Amortized Fee Payment Schedule (FY 2026/27 – 2030/31)

Exhibit E: Supplies for Facilities to be Provided by Ceres

Exhibit F: Termination Calculation

9.16. Notices. All notices required or permitted hereunder shall be deemed sufficiently given if delivered by hand, electronic mail, or by United States mail, postage prepaid, addressed to the Parties at the addresses set forth below or to such other address as may, from time to time, be designated in writing.

To Ceres:

Steve Williams
Ceres City Manager
2220 Magnolia Street
Ceres, CA 95307

To City:

Joseph Lopez
Modesto City Manager
1010 10th Street
Modesto, CA 95354

9.17. Joint Defense/Common Interest. In the event of a third-party challenge of any type to this Agreement, the Parties agree to jointly defend the validity and implementation of the Agreement.

9.18. Further Obligations. The Parties recognize that this Agreement cannot represent a complete expression of all issues, which may arise during the performance of this Agreement. Accordingly, the Parties agree to meet and confer in good faith over any issues, challenges, prohibitions, or obligations not expressly described herein to the end that City will be fairly compensated and Ceres will obtain sufficient fire services.

IN WITNESS WHEREOF, the City of Modesto, a municipal corporation, has authorized the execution of this Amended and Restated Agreement in duplicate by its City Manager and attestation by its City Clerk under authority of Resolution No. _____, adopted by the Council of ITEM 14

ATTACHMENT B
the City of Modesto on the day of ________, and the City of Ceres has caused this Amended and Restated Agreement to be duly executed in duplicate as of the Effective Date.

ITEM 14

ATTACHMENT C

EXHIBIT A
Ceres Apparatus, Vehicles, and Equipment

ID NO VIN APPARATUS/VEHICLE
1558920 Quint 18 54F3EF717KWM12483 TRUCK QUINT
1596620 E-15 54F2CB710KWM12481 ENGINE TYPE 1
1596720 E-19 54F2CB712KWM12482 ENGINE TYPE 1
1596820 Brush 15 3ALDCYFE7LDLY6653 ENGINE TYPE 3
1525119 Grass 18 1FD0W5HT9KEE25440 ENGINE TYPE 6
1522106 E-219 4P1CU01H26A005717 ENGINE TYPE 1
1522407 E-215 4PICU01H67A006869 ENGINE TYPE 1
1525619 BC–3 1FT7W2B60KEE57777 BATTALION 3 FORD F250
1521717 CHIEF 1GNSKDECXHR196833 CHIEF CHEVROLET TAHOE
32299 Ford F150 1FTFW1P80NKE97704 TRK ½ TON PU CREW CAB 82301 Trailer 4YPAB1515PT054974 LOADMASTER BOAT TRAILER 62301 B-18 XM098005H223 RESCUE B-18 BOAT
32301 Ford F150 1FTFW1P80PKD80692 TRK ½ TON PU
ITEM 14

ATTACHMENT C

EXHIBIT B
Ceres Stations

Ceres:

Fire Station 15 – 2755 Third Street, Ceres, CA

Fire Station 17 – 420 E. Service Road, Modesto, CA

Fire Station 18 – 3101 Fowler Road, Ceres, CA

Fire Station 19, formerly known as Station 16 – 830 Pecos Avenue, Modesto, CA

ITEM 14

EXHIBIT C
Service Boundaries Map for Ceres

ITEM 14

EXHIBIT D
Amortized Fee Payment Schedule
Fiscal Year 2026-2027
Full Annual Fee
$9,559,940.88
Monthly Payments:
7/31/2026 $756,828.65
8/30/2026 $756,828.65
9/30/2026 $756,828.65
10/31/2026 $756,828.65
11/30/2026 $756,828.65
12/31/2026 $756,828.65
1/30/2027 $756,828.65
2/28/2027 $756,828.65
3/31/2027 $756,828.65
4/30/2027 $756,828.65
5/31/2027 $756,828.65
6/30/2027 $756,828.65
Annual Amortized Payment
Total: $9,081,943.83
ITEM 14

EXHIBIT D
Amortized Fee Payment Schedule
Fiscal Year 2027-2028
Full Annual Fee
$10,541,430.39
Monthly Payments:
7/30/2027 $834,529.91
8/31/2027 $834,529.91
9/30/2027 $834,529.91
10/31/2027 $834,529.91
11/30/2027 $834,529.91
12/31/2027 $834,529.91
1/30/2028 $834,529.91
2/29/2028 $834,529.91
3/31/2028 $834,529.91
4/30/2028 $834,529.91
5/31/2028 $834,529.91
6/30/2028 $834,529.91
Annual Amortized Payment
Total: $10,014,358.87
ITEM 14

EXHIBIT D
Amortized Fee Payment Schedule
Fiscal Year 2028-2029
Full Annual Fee
$10,723,684.37
Monthly Payments:
7/31/2028 $915,601.68
8/30/2028 $915,601.68
9/30/2028 $915,601.68
10/31/2028 $915,601.68
11/30/2028 $915,601.68
12/31/2028 $915,601.68
1/31/2029 $915,601.68
2/28/2029 $915,601.68
3/31/2029 $915,601.68
4/30/2029 $915,601.68
5/31/2029 $915,601.68
6/30/2029 $915,601.68
Annual Amortized Payment
Total: $10,987,220.13
ITEM 14

EXHIBIT D
Amortized Fee Payment Schedule
Fiscal Year 2029-2030
Fully Funded Annual Fee
$11,345,815.00
Monthly Payments:
7/31/2029 $985,317.67
8/30/2029 $985,317.67
9/30/2029 $985,317.67
10/31/2029 $985,317.67
11/30/2029 $985,317.67
12/31/2029 $985,317.67
1/31/2030 $985,317.67
2/28/2030 $985,317.67
3/31/2030 $985,317.67
4/30/2030 $985,317.67
5/31/2030 $985,317.67
6/30/2030 $985,317.67
Annual Amortized Payment
Total: $11,823,812.05
ITEM 14

EXHIBIT D
Amortized Fee Payment Schedule
Fiscal Year 2030-2031
Full Annual Fee
$11,974,252.16
Monthly Payments:
7/31/2030 $1,019,815.66
8/30/2030 $1,019,815.66
9/30/2030 $1,019,815.66
10/31/2030 $1,019,815.66
11/30/2030 $1,019,815.66
12/31/2030 $1,019,815.66
1/31/2031 $1,019,815.66
2/28/2031 $1,019,815.66
3/31/2031 $1,019,815.66
4/30/2031 $1,019,815.66
5/31/2031 $1,019,815.66
6/30/2031 $1,019,815.66
Annual Amortized Payment
Total: $12,237,787.92
ITEM 14

EXHIBIT E
Supplies for Facilities to be Provided by Ceres
Ceres Facility Supplies
Item Size/Quantity
Spray Disinfectant 19 oz
Powered cleanser 21 oz
Spray air freshener 15 oz
Furniture polish 20 oz
Stainless Steel cleaner 16 oz
Carpet spotter Gallon
Urinal screen with block Box
Tilex 16 oz
Floor Finish Gallon
Pink soap Gallon
Concentrate Disinfectant Gallon
3M scotchbrite # 74
scrub sponge
1/2-fold seat covers 250 count
Standard Toilet paper 500 count
Hard wound roll towels 1,000 count
Acid bowl cleaner 32 oz
Purel pump bottles 8 oz
Dial Gold antimicrobial
Purel Wipes 270 count
Genlabs Odor-B-Gone Gallon
DEB Foaming hand
soap

33.8 oz
Symmetry hand soap 1250 ml
Betco fastdraw line
- Ph7
- Ultra
- AF79
- Disf
- FiberPro
- Best Scrub
ITEM 14

EXHIBIT F
Termination Calculation
The termination calculation will be based on the following factors. 1) Determine the effective date of termination. The date that is twelve (12) months following the Agency’s council-approved written notice shall be considered the effective date of termination.
2) Identify all fees and charges incurred. All fees, costs, and charges, including but not limited to capital costs, MoU raises, administrative costs, overhead, and service-related fees, that have been incurred by the City of Modesto through the effective date of termination shall be identified.
3) Apply amortization schedule. Any fees or charges subject to amortization over the term of the agreement through effective date of termination shall be recalculated to determine the unamortized balance as of the effective date of termination. 4) Calculate outstanding obligation. City of Ceres shall pay the full, unamortized balance of such fees and charges, in addition to any other costs incurred and payable through the effective date of termination.
5) Final settlement. The total of these amounts shall constitute the final termination payment due from City of Ceres, payable within fifteen (15) days of the effective date of termination.

For example, if the effective date of termination is June 30, 2028, and the amortized total for the first two years is $19,920,106, but the fully funded total for the first two years is $23,539,661, the difference of $3,619,555 is due within fifteen (15) days of the effective date of termination.

ITEM 14

ATTACHMENT D
1 | P a g e
City of Ceres
Fire Services Agreement with
Modesto Fire Department
Number of Employees 25.75
• 9 Firefighters
• 6 Engineers
• 6 captains
• 3 Battalion Chiefs
• 1 Fire Inspector
• ½ of a Deputy Fire Marshal
• ¼ of a Deputy Chief

1. Why is Ceres continuing this contract instead of starting its own fire department?
Continuing the contract allows Ceres to maintain a high level of fire protection service without recreating the full infrastructure of a standalone fire department. Through this agreement, Ceres receives staffing, command support, training, fire prevention, and specialized services as part of a larger regional system. Replicating this independently would require significant additional staffing, administrative overhead, and capital investment.

2. What benefits has Ceres seen since the contract began in 2021? Since 2021, Ceres has experienced measurable improvements in service delivery, including Advanced Life Support (ALS) paramedics on fire engines, enhanced staffing levels, and increased operational capability. These improvements contributed to the City’s ISO rating improving from Class 3 to Class 2, reflecting a higher level of fire protection.

3. Why is Modesto now paying for Station 19 staffing?
This change reflects how the system is actually used. Station 19 serves the Industrial Fire Protection District, the City of Modesto, the City of Ceres, and surrounding areas. The majority of responses occur outside the City of Ceres, so the updated cost-sharing aligns funding responsibility with service demand while maintaining service levels.

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ATTACHMENT D
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4. Will Ceres still receive the same level of service?
Yes. The agreement maintains current staffing levels, including a three-person engine at Station 15 and a four-person quint at Station 18, along with access to chief officers and regional resources. Ceres will continue to receive full-service fire protection.

5. What happens if the contract is terminated early?
Either party may terminate the agreement with 12 months’ written notice. Ceres would remain responsible for any outstanding and unamortized costs incurred through the termination date, ensuring financial obligations are met while allowing time for transition.

6. Who owns the fire stations and equipment?
Ceres retains ownership of its fire stations, apparatus, and equipment, while Modesto is authorized to use those assets to provide services under the agreement. This ensures long- term local control of assets.

7. How are costs controlled under the agreement?
The agreement includes a defined annual fee structure with a five-year projection and monthly payment schedule. Both parties agree to meet and confer on cost adjustments, ensuring transparency and shared decision-making.

8. What services are included in this contract?
The agreement provides comprehensive fire services including emergency response, fire prevention, inspections, training, emergency preparedness, and participation in regional and statewide mutual aid.

9. How does this agreement benefit the community?
This agreement provides reliable, high-quality fire protection services with enhanced capabilities, including paramedic-level care and improved staffing. It ensures access to a larger organization with greater depth in training, command, and specialized resources.

10. What flexibility does Ceres have moving forward?
The agreement includes provisions that allow for future adjustments. If Ceres identifies new revenue sources or changing needs, both agencies can meet and confer to modify cost- sharing or service components.

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ATTACHMENT D
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11. Why has the contract increased so much?
Fire service is a people-driven, and personnel costs make up the largest portion of the budget. Over the past five years, those costs have increased due to labor agreements, benefits, and inflation. At the same time, we’ve improved the level of service. This is especially true with ALS paramedics and staffing. This has provided an increased level of service to the community. The increase reflects both rising costs and a higher level of service.

It’s important to compare this to the cost of operating a standalone fire department.

Replicating this level of service independently would require significant additional investment in staffing, administration, and specialized services. Being part of a regional system allows Ceres to share those costs while still receiving a high level of service.

Engine 19 Workload by Call Type (2023–2025)
Top Call Types (E19)
Call Type 2023 2024 2025 3-Year Avg
EMS – Medical Aid 1,098 1,181 1,037 1,105
1179 – Traffic Collisions (Injuries) 99 101 67 89
1048 – Person Down 61 60 51 57
Fire Alarm – Commercial 20 53 36 36
EMS CPR 26 31 18 25
Illegal Burn 19 22 23 21
Suicide Attempt 16 21 22 20
Fire Assist (Mutual Aid) 17 12 8 12
Assault w/ Deadly Weapon 14 11 6 10
Hit & Run w/ Injuries 11 8 6 8

ITEM 14

ATTACHMENT D
4 | P a g e
Total Workload Context
Year Total Calls
2023 2,288
2024 ~2,000
2025 1,709
3-Year Avg ~2,000 calls/year
Engine 19 – 3-Year Call Volume by Area
Raw Calls by Year
Area 2023 2024 2025
Ceres City (CE) 536 601 536
County – Ceres (CO CE) 689 831 718
Modesto (MO + CO MO) 638 600 434
Other Areas 425 ~0–20 21
TOTAL 2,288 ~2,032 1,709
Engine 19 3-Year Average Call Volume
Area Avg Calls % of Workload
Ceres City (CE) 558 ~28%
County – Ceres (CO CE) 746 ~37%
Modesto (MO + CO MO) 557 ~28%
Other Areas ~150 ~7%
TOTAL AVG ~2,010 calls/year
ITEM 14
“Proudly Serving, Protecting and Partnering for a Safer Community” ITEM 14
In July 2021, the City of Ceres entered into a full-service fire services agreement with the City of Modesto to provide all-risk fire protection services to the City of Ceres.

Goals
• Increase the level of service
• Continue regional partnership
• Ensure long-term sustainability
Ceres Modesto Fire Service Agreement
ITEM 14
The City of Ceres has three different fire service areas.

City of Ceres
• 9.5 square miles
• Population of approximately 49,000.

Ceres Fire Protection District
• Approximately 4 square miles
• Population of approximately 2,000
Modesto-Ceres Fire Protection Agency (Industrial Fire Protection District) • Approximately 3 square miles
• Population of approximately 13,000 people
Fire Protection Areas Served by Ceres
ITEM 14
Fire Protection Areas Served by Ceres
ITEM 14
Challenges Identified
• Limited administrative staffing
• Vacant Fire Marshal position
• Limited fire prevention capacity
• No ALS/Paramedics Program
• Staffing challenges
• Limited specialized resources
Goal
Create a sustainable fire service model capable of meeting current and future community needs.

Why Regionalization Was Pursued in 2021
ITEM 14
Service Enhancements Since 2021
2021 2026
• BLS with EMTs • ALS with Paramedics
• Three Person Quint Staffing • Four-Person Quint
• Class 3 ISO • Class 2 ISO
• Limited Prevention Services • Dedicated Prevention Staff • Limited Administrative Depth • Expanded Command &
Administrative Support Staff
• Type 1 HAZ MAT team
• Water Rescue and
Technical Rescue teams
ITEM 14
Ceres Resources
• Engine 15 100%
• Quint 18 100%
• Engine 19 100%
Command Staff
• Battalion Chief 3 100%
• Fire Inspector 100%
• Fire Marshal 25%
• Deputy Fire Chief 50%
Current Fire Service Staffing Contribution
ITEM 14
Ceres Resources
• Engine 15 100%
• Quint 18 100%
• Engine 19 29%
Command Staff
• Battalion Chief 3 100%
• Fire Inspector 100%
• Fire Marshal 25%
• Deputy Fire Chief 50%
Proposed Fire Service Staffing Contribution
ITEM 14
Fire Service Cost Comparison
City of Modesto Contracted Term FY22-FY26
FY Ceres Staffing Modesto FD Diff
2022 $6,704,135 $6,208,989 $(495,146)
2023 $7,174,803 $6,993,264 $(181,539)
2024 $7,678,514 $7,430,276 $(248,238)
2025 $8,217,589 $7,965,366 $(252,223)
2026 $8,794,510 $8,031,979 $(762,531)
Estimated Total Costs / (Savings) FY22-FY26 $(1,939,677) City of Modesto Contracted Term FY27-FY31
2027 $9,411,933 $9,081,944 $(329,989)
2028 $10,072,704 $10,014,359 $(58,345)
2029 $10,779,864 $10,987,220 $207,356
2030 $11,536,671 $11,823,812 $287,141
2031 $12,346,609 $12,237,788 $(108,821)
Estimated Total Costs / (Savings) FY27-FY31 $(2,658) Estimated Total Costs / (Savings) $(1,942,335)
ITEM 14
Reestablish a Standalone Fire Department
Potential Opportunities
• Direct Local Control
• Independent Decision-Making
• Direct oversight of operations
Potential Challenges
• Significant Start-Up Costs
• Recruitment of Fire Chief and Firefighters
• Recruitment of Fire prevention Staffing
• Training and EMS oversight
• Fleet and apparatus maintenance
• Potential Reduction in Service Levels
• Potential Impact to ISO Rating
A Comprehensive Feasibility Study Would Be Required
Alternative Service Staffing Model
ITEM 14
Staff Recommends Approval of the Five-Year Agreement
✓ Maintains current service levels
✓ Preserves ALS paramedic service
✓ Maintains four-person Quint staffing
✓ Supports a Class 2 ISO rating
✓ Provides access to regional resources
✓ Supports future growth and service needs
Staff Recommendation
ITEM 14
QUESTIONS?
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