AGENDA
SPECIAL City Council – Redevelopment Successor
Agency – Public Finance Authority Joint Meeting Council Chamber, Chowchilla City Hall 130 S. 2nd Street, Chowchilla, CA 93610
Tuesday, June 30, 2026
Open Session: 4:00 p.m.
Agendas for all City Council meetings are posted at least 72 hours prior to the meeting in the kiosk just outside of City Hall, 130 S. Second St., Chowchilla, CA 93610.
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California Levine Act Statement:
California Government Code Section 84308, commonly referred to as the "Levine Act," prohibits any Chowchilla City Council Member from participating in any action related to a license, permit, contract, or entitlement for use application if he or she receives any political contributions totaling more than $500 within the previous twelve months, and for twelve months following the date of a final decision, from the business/board or applicant.
The Levine Act also requires a member of the Chowchilla City Council who has received such a contribution to disclose the contribution on the record of the proceeding.
CALL TO ORDER/ROLL CALL
Mayor: Kelly Smith
Mayor Pro Tem: Ray Barragan
Council Members: Waseem Ahmed, John Chavez, Jeff Troost City staff and contract employees present will be recorded in the minutes.
CONSIDERATION OF APPROVAL OF AGENDA Additions and/or Deletions:
OPEN SESSION – 4:00 PM
PLEDGE OF ALLEGIANCE
INVOCATION:
PUBLIC ADDRESS
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PRESENTATIONS/WORKSHOP - Section 1
COUNCIL AND STAFF VERBAL REPORTS – Section 2
City Council Meeting AGENDA June 30, 2026
2.1 COUNCIL VERBAL REPORTS
Legislative, Collaborative Agency, Ad Hoc
2.2 STAFF VERBAL REPORTS
NEW BUSINESS - Section 3
3.1 Consideration and Adoption of Resolutions Adopting the 2026/27 Fiscal Year Annual Budgets for:
a) City Operating and Capital Budget;
b) Chowchilla Successor Agency to the Redevelopment Agency Budget; c) Chowchilla Public Finance Authority Budget;
d) Gann Appropriation Limit; and
e) Amending the Salary Scale (Seeto)
ADJOURNMENT
I, Vanessa Galvez-Escobar, Deputy City Clerk, do hereby declare under penalty of perjury that the foregoing agenda was posted at Chowchilla City Hall, 130 S 2nd Street, Chowchilla, CA, and made available for public review on this 29th day of June, 2026 at or before 4:00 pm. ________ _____
Vanessa Galvez-Escobar, Deputy City Clerk
June 30, 2026 Special City Council Meeting |4:00pm Open Session
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REPORT TO THE CITY COUNCIL/REDEVELOPMENT SUCCESSOR
AGENCY/PUBLIC FINANCING AUTHORITY
Item 3.1
CLICK HERE
TO RETURN TO
THE AGENDA
Meeting of: June 30, 2026
AGENDA SECTION: New Business
SUBJECT: Consideration of a Resolution Adopting the 2026-2027 Fiscal Year Annual Budgets for the City of Chowchilla, Successor Agency to the City of Chowchilla Redevelopment Agency and the Chowchilla Public Finance Authority
PREPARED BY: Daniel Seeto, Finance Director
ATTACHMENTS: Resolutions: (5)
City Operating and Capital Budget
Chowchilla Successor Agency to the Redevelopment Agency Budget Chowchilla Public Finance Authority Budget
Gann Appropriation Limit
Amending the Salary Scale
REVIEWED BY
ADMINISTRATOR ☒ REVIEWED BY ATTORNEY ☒ REVIEWED BY FINANCE ☒ RECOMMENDATION:
That the City Council adopt the attached resolutions in regards to the FY 2026/2027 budget.
BACKGROUND:
The City of Chowchilla uses a conservative approach when projecting revenues. The City is using estimates from Muni-Services, the State of California, County of Madera and Federal trends to forecast revenues.
Fiscal responsibility is of the highest importance and the 2026-2027 budget reflects that. With the help of staff city-wide, the Finance Department has put together a balanced budget. We will re-evaluate the economy and City needs at mid-year review and hopefully have a better picture of what things will look like moving forward.
REASON FOR RECOMMENDATION:
We are presenting a balanced budget that utilizes current year resources and unappropriated fund balance for all funds. This is the budget that was presented in the Budget Workshop on June 9, 2026.
FISCAL IMPACT:
The fund summaries for each City and Agency fund are contained in the proposed budget and reflect the net changes in fund balance.
Below is the chart for expenses and revenues that were presented as part of the budget workshop. There have been some changes to the numbers that were presented at the budget workshop and those changes will be discussed in detail at the council meeting.
City Wide Revenues FY 26/27 Budget City Wide Expenses FY 26/27 Budget Capital Projects 329,842 Capital Projects 329,842
Debt Service Funds 1,334,459 Debt Service Funds 1,339,459 Enterprise Funds 42,197,972 Enterprise Funds 42,244,173 General Fund 15,199,985 General Fund 15,590,807
Internal Service Funds 1,190,558 Internal Service Funds 1,190,566 Special Revenues 14,492,764 Special Revenues 13,850,838 Successor Agency 419,885 Successor Agency 918,968
Trust and Agency Funds 1,385,303 Trust and Agency Funds 977,480 Grand Total 76,550,768 Grand Total 76,442,133
The Proposed Fiscal Year 2026-2027 Budget Book will be emailed separately from the agenda packet due to the size of the file.
The Proposed Fiscal Year 2026-2027 Budget Book will be available to view at City Hall and on the City’s website www.cityofchowchilla.org by 4pm on Monday, June 29, 2026.
ALTERNATIVES:
If not approved, the city would need to approve an emergency plan to continue funding until a budget is passed.
ACTIONS FOLLOWING APPROVAL:
Upon signatures, City Clerk to return documents to Finance Director.
City of Chowchilla
Summary of Major Funds
For the Budget Year July 1, 2026 to June 30, 2027
General Storm Drain Sewer Solid Waste Water
Fund Fund Fund Fund Fund
Operating Revenues 15,149,984 314,950 2,771,588 2,772,797 4,607,374 Operating Expenses 15,008,255 152,520 1,962,715 2,493,291 3,808,619 Operating Surplus/(Deficit) 162,430 141,729 808,873 279,506 798,755 Capital Outlay Revenues 50,000 2,293,850 21,329,422 - 913,140 Capital Outlay Expenses 622,500 2,739,850 22,834,422 - 1,069,648 Total Surplus/(Deficit) (283,570) (430,771) (696,127) 279,506 642,247 2,229,729 10,239,577 5,769,534 1,502,192 2,628,281
1,946,159 9,808,806 5,073,407 1,781,698 3,270,528
65% 1276% 258% 71% 86%
25/26 Projected
Unassigned/Unrestricted
26/27 Projected
Unassigned/Unrestricted
26/27 Unappropriated as a
% of Operating Expenses
2027 thru 2031
Capital Improvement Plan
Chowchilla, CA
Department Project 2027 2028 2029 2030 2031 Total
Airport
AIP-3 6,600,000 - - - - 6,600,000
Land Acquisition - RPZ Development AIP-6 224,000 - - - - 224,000 AIP-8 313,184 - - - - 313,184
Airport Total 7,137,184 - - - - 7,137,184
Fire
Training Tower F-2 375,000 2,125,000 - - - 2,500,000
Fire Total 375,000 2,125,000 - - - 2,500,000
Parks & Recreation
Ed Ray Park Lighting P-7 347,500 - - - - 347,500
P-10 - 2,643,956 - - - 2,643,956
Pickleball Courts, Phase 2 Ed Ray Park P-11 275,000 - - - - 275,000 Ed Ray Park HVAC P-12 - 150,000 - - - 150,000
P-13 - 150,000 - - - 150,000
Playground Safety Resurfacing P-14 - 100,000 100,000 100,000 - 300,000 Veteran's Park Playground Replacement P-15 - - - - - -
Tot Lot - ADA Playground Ed Ray Park P-16 - 156,185 - - - 156,185 Parks & Recreation Total 622,500 3,200,141 100,000 100,000 - 4,022,641 Police
Communications Tower at Ed Ray Park PD-7 175,000 - - - - 175,000 City-wide Camera System PD-8 400,000 - - - - 400,000
Police Total 575,000 - - - - 400,000
Streets
Humboldt Ave Phase 2 R-7 71,000 889,000 - - - 960,000
CMAQ; Pedestrian Improvements R-12 696,855 - - - - 696,855 R-13 254,256 - - - - 254,256
R-14 22,792 240,156 - - - 262,948
Road 15 1/2 Rehabilitation R-19 897,400 - - - - 897,400 HSIP; Intersection Improvements R-22 501,487 - - - - 501,487 Ventura Ave Pavement Resurfacing R-24 528,822 - - - - 528,822 5th St Pavement Resurfacing R-25 420,000 - - - - 420,000 Howell Rd Pavement Resurfacing R-26 - 420,000 - - - 420,000 15th St Pavement Resurfacing R-27 - - 420,000 - - 420,000 E Robertson Blvd Pavement Resurfacing R-28 - - - 420,000 - 420,000 Alley Paving Trinity to Orange R-29 150,000 - - - - 150,000 Streets Total 3,542,612 1,549,156 420,000 420,000 - 5,931,768 Bridge Preventative Maintenance
Program (BPMP)
Rehabilitate Runway 12-30 and Airfield
Electrical
ACIP 2026 Proposed Project: R/W 30
PAPI, PMMP, and Install Taxiway
Retroflective markers
Linear Park: Combination of
Montgomery Farms Park, Dog Park, and
Splash Pad
Lioness Shelter Replacement Ed Ray
Park
Bridge No. 41C0033, Road 16 Over
Berenda Slough Scour Countermeasure
BRLS
2027 thru 2031
Capital Improvement Plan
Chowchilla, CA
Department Project 2027 2028 2029 2030 2031 Total
Sewer
WWTP Aeration System Upgrade S-4 - 840,000 - - - 840,000 Replace Chain Scrapers S-6 - - - 850,000 - 850,000
Install Screw Press S-8 - - 1,300,000 - - 1,300,000
Fairmead Sewer Consolidation S-10 21,329,422 - - - - 21,329,422 Digester Rehabilitation S-11 - - - - 500,000 500,000
S-12 - - - - 627,500 627,500
New Headworks S-16 650,000 - - - - 650,000
Pond Dredging S-17 - 200,000 200,000 200,000 200,000 800,000 RAS Pumps S-18 - 250,000 - - - 250,000
Portable Trash Pump S-19 80,000 - - - - 80,000
Palm Parkway Lift Station S-20 750,000 - - - - 750,000
S-21 25,000 400,000 - - - 425,000
Lift Station Rehab S-22 - - - - 1,100,000 1,100,000
S-23 - - - - 750,000 750,000
CCTV System at WWTP S-24 - - - - 100,000 100,000
Security Fencing at WWTP S-25 - - - - 50,000 50,000
Sewer Total 22,834,422 1,690,000 1,500,000 1,050,000 3,327,500 30,401,922 Storm Drain
Kings Ave Storm Drain Improvements SD-2 2,293,850 - - - - 2,293,850 Truman Pond Reconfiguration SD-5 446,000 - - - - 446,000 Storm Drain Total 2,739,850 - - - - 446,000
Transit
Farebox Modernization T-1 60,000 - - - - 60,000
Electric Bus Acquisition T-2 500,000 - - - - 500,000
Electrification Project T-3 1,138,000 - - - - 1,138,000 Transit Total 1,698,000 - - - - 1,138,000
Water
Well 16 Development W-7 864,576 - - - - 864,576
Well Storage Tank No. 3 W-8 - - - 3,000,000 - 3,000,000 Berenda Slough Water Extension (R-15) W-9 80,072 - - - - 80,072 Well 17 Development W-10 - - 150,000 2,350,000 - 2,500,000 Corp Yard Generator W-12 - 1,000,000 - - - 1,000,000
Water Main Replacements W-13 100,000 100,000 100,000 100,000 100,000 500,000 Water Meter Replacements W-14 25,000 25,000 25,000 25,000 25,000 125,000 Well Pump and Motor Rehabilitation W-15 - 75,000 - 75,000 - 150,000 Urban Water Master Plan W-16 - - - 60,000 - 60,000
Relocate/Replace AC Water Line at AirportW-17 - 200,000 100,000 - - 300,000 Water Total 1,069,648 1,400,000 375,000 5,610,000 125,000 8,579,648 Sewer Main Replacements; Various
Locations
Veteran's Park Sewer Main
Replacement
Relocate/Replace VCP Sewer Line at
Airport
City of Chowchilla
Measure N Details
For the Budget Year July 1, 2026 to June 30, 2027
Measure N
Summary Fund Public Safety Expenditure Requirement
Operating Revenues 2,896,547
Operating Expenses 2,503,866
Operating Surplus/(Deficit) Police is 43%, Fire is 5%, total of 48% 392,681 Capital Outlay Revenues -
Capital Outlay Expenses 950,000
Total Surplus/(Deficit) (557,319)
25/26 Projected Unassigned 4,690,357
26/27 Projected Unassigned 4,133,038
26/27 Unappropriated as a % of
Operating Expenses
165%
Detailed Description
PD Salaries 388,411
PD Overtime 45,865
PD Fringe 175,683
Fire Salaries 288,017
PD Overtime 55,455
PD Fringe 188,715
PD Equip/Uniforms 106,315 Radar, LPR, CAD/RMS, body cameras PD O&M 147,428 Cell Phones, Vehicle O&M, Fuels, Liability, Enterprise MOU Retention Differentials 626,043
PD Drone 65,000
Fire Equipment 60,000
Fire Training 3,000
Fire Volunteer Contract 133,500
Fire O&M 65,434 Cell Phones, Vehicle O&M, Fuels, Liability, Enterprise Fire Truck Fund 100,000
PD Camera System 400,000
PD Monopole Tower 175,000
Fire Training Tower 375,000
Pension Obligation Bond 55,000
3,453,866
-
PD Salaries include 3 Police Officer IIs, 1 Code
Enforcement Officer, and 1 CSO / Dispatcher
Fire Salaries include 2 Fire Captains and 1 Fire
Engineer.
Captures MOU retention increase differentials since
adoption of Measure N
Ordinance Section 3.13.120 (C) - must be
at least 44-48% of GF Budget
Positional Highlights
-Added 1 Full-Time IT Support Technician
-Added 1 Full-Time Police Officer II
-Added 1 Full-Time Waste Water Treatment Plant Operator Trainee -Converted Clerical and Recreation Aid from Part-Time to Full-Time -Converted Transit Driver I from Part-Time to Full-Time Changes from June 9, 2026 Budget Presentation
Prior Current Change
General Fund Expenses 15,630,755 15,516,555 114,200
Updated costs for Parks CIP projects - new estimates for Ed Ray Lighting.
Airport Fund Expenses 7,183,090 583,090 6,600,000
Streets & Roads
Prior presentation errantly excluded rehabilitation of Runway 12-30 and Airfield Electrical project.
Transfers in/out from various funds were updated. CMAQ revenue and matching expenses were included as part of FY27 rather than FY28.
FISCAL YEAR 2026-2027 BUDGET
Adopted Version
TABLE OF CONTENTS
Introduction (Section 1)5
City Council6
GFOA Budget Award7
Executive Summary9
History of the City 16
Demographics 17
Organizational Structure 22
Budget Overview (Section 2) 23
City Council Core Values 24
Strategic Plan 26
Introduction & Overview of Budget 29
Budget Guide 30
Description & Purpose of Accounting Funds 32
Budget Development Process 35
Budget Calendar 36
Budget Guide Glossary 37
Fund Summaries (Section 3) 46
Revenues & Expenditures Summary 47
General Fund Summary 70
Water Enterprise Summary 76
Solid Waste Enterprise Summary 81
Sewer Enterprise Summary 84
Funding Sources (Section 4) 89
Sales Tax 90
Property Taxes 91
Vehicle License Fees 92
Franchise Fees 93
Charges for Services - Sewer 94
Charges for Services - Solid Waste 95
Charges for Services - Water 96
Highway User Taxes 97
Measure T 98
GANN Appropriations Limit Table 99
FIVE YEAR PROJECTIONS 100
Departments (Section 5) 104
Non-Departmental 105
City Council 112
City Clerk 116
City Attorney 122
City Administration 123
Recreation & Community Engagement 130
Finance 139
Police Services 145
Fire Services 154
Public Works 161
Parks 162
Streets & Roads 168
Water 176
Solid Waste 185
Sewer 190
Storm Drain 197
Airport 203
Community & Economic Development 209
Fleet 217
Information Technology 222
Transit 231
Measure N Public Safety 237
Fire SAFER Grant 242
Lighting & Landscape Maintenance Districts 244
Impact Fees 248
Community Development Block Grant 253
HOME Grants 257
Cal HOME State Grant 262
PLHA Grant 265
American Rescue Plan Act (ARPA) 267
Berenda Slough Bridge 269
Bridge Preventive Maintenance Project 271
Public Finance Authority - Civic Center 273
Public Finance Authority - General Fund CREB 276
Public Finance Authority - Water Fund CREB 279
Public Finance Authority - Wastewater Fund CREB 282
Taxable Pension Obligation Bonds 285
Water Loan Project 288
Community Facilities District 291
Pheasant Run Assessment District 294
Redevelopment Successor Agency - Operations 297
RDA Successor Agency - Debt 300
Debt (Section 6) 302
GOVERNMENT-WIDE DEBT SCHEDULE 303
2005 REFUNDING LEASE REVENUE BOND SERIES A DEBT AMORTIZATION SCHEDULE 304 PUBLIC FINANCING AUTHORITY- GENERAL FUND CREB DEBT AMORTIZATION SCHEDULE 306 PUBLIC FINANCE AUTHORITY- WATER REVENUE BONDS (CREB) DEBT AMORTIZATION SCHEDULE 308 PUBLIC FINANCE AUTHORITY- WASTEWATER REVENUE BONDS (CREB) DEBT AMORTIZATION SCHEDULE 310 TAXABLE PENSION OBLIGATION BOND SERIES 2019 DEBT AMORTIZATION SCHEDULE 312 STATE WATER RESOURCES CONTROL BOARD- WATER LOAN PROJECT DEBT AMORTIZATION SCHEDULE 314 REASSESSMENT DISTRICT NO. 2013-1 (PHEASANT RUN) DEBT AMORTIZATION SCHEDULE 315 COMMUNITY FACILITIES DISTRICT NO. 2006-1 DEBT AMORTIZATION SCHEDULE 316 TAX ALLOCATION BONDS REFUNDING BOND SERIES 2016 SUCCESSOR AGENCY DEBT AMORTIZATION S 318 Cost Allocation Plan (Section 7) 319
CITY WIDE COST ALLOCATION PLAN 320
SUMMARY OF ALLOCATION STATISTICS 322
SUMMARY OF ALLOCATIONS 324
SUPPORT SERVICE- CITY COUNCIL 328
SUPPORT SERVICE- CITY CLERK 331
SUPPORT SERVICE- CITY ATTORNEY 334
SUPPORT SERVICE- GENERAL SERVICES 337
SUPPORT SERVICE- CITY ADMINISTRATOR 344
SUPPORT SERVICE- FINANCE 347
SUPPORT SERVICE- COMMUNITY DEVELOPMENT 352
SUPPORT SERVICE- STREETS & ROADS 355
SUPPORT SERVICE- INFORMATION TECHNOLOGY 358
SUPPORT SERVICE- FLEET SERVICES 361
SUPPORT SERVICE- STORM DRAIN 364
SUPPORT SERVICE- SOLID WASTE 367
Capital Improvement Plan (Section 8) 370
CAPITAL IMPROVEMENT PROGRAM 371
Community Survey (Section 9) 438
KEY FINDINGS 439
Appendices (Section 10) 441
CITY OPERATING & CAPITAL BUDGET RESOLUTION 442
GANN APPROPRIATION LIMIT RESOLUTION 444
PUBLIC FINANCE AUTHORITY RESOLUTION 445
SUCCESSOR AGENCY BUDGET RESOLUTION 447
SALARY SCALE RESOLUTION 448
SALARY SCALE FY 2026-2027 449
BUDGET & FINANCE POLICY 453
INVESTMENT POLICY 457
RESERVE POLICY 463
DEBT MANAGEMENT POLICY 469
FIXED ASSET INVENTORY POLICY 475
Introduction (Section 1)
Introduction (Section 1)
Projected FY 26-27 | Chowchilla Page 5
CITY COUNCIL
CITY OFFICIALS
Rod Pruett, City Administrator
Jeff Palmer, Chief of Police
Daniel Seeto, Finance Director
Denise Munoz, Community & Economic Development Director Dustin Ensminger, Public Works Director
Fred Gaumnitz, Fire Chief
Joann McClendon, City Clerk
Stacy Wisener, Director of Recreation & Community Engagement Michael Prentice, City Attorney, Lozano Smith
City Council
Projected FY 26-27 | Chowchilla Page 6
GFOA BUDGET AWARD
The Government Finance Officers Association of the United States and Canada (GFOA) established the Distinguished Budget Presentation Awards Program in 1984 to encourage and assist state and local governments to prepare budget documents of the very highest quality that reflect both the guidelines established by the National Advisory Council on State and Local Budgeting and the GFOA's best practices on budgeting and then to recognize individual governments that succeed in achieving that goal.
In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.
Documents submitted to the awards program are reviewed by selected members of the GFOA professional staff and by outside reviewers with experience in public-sector budgeting.
The City of Chowchilla was presented with a Distinguished Budget Presentation Award by the GFOA for its annual budget for the past seven fiscal years: 2019/2020, 2020/2021, 2021/2022, 2022/2023, 2023/2024, 2024/2025, and 2025/2026. This is the highest budget award presented by GFOA.
GFOA Budget Award
Projected FY 26-27 | Chowchilla Page 7
GFOA Budget Award
Projected FY 26-27 | Chowchilla Page 8
EXECUTIVE SUMMARY
June 30, 2026
To: Mayor Smith, Members of the City Council, and Citizens of Chowchilla On behalf of the City's Management Team, I am pleased to present the City of Chowchilla Budget for Fiscal Year 2026- 2027 for the City Council's consideration, in accordance with the Chowchilla Municipal Code. The budget maintains core City programs, services, staffing levels, operating budgets, and capital projects according to our Capital Improvement Plan (CIP). The economy is somewhat uncertain again with inflation high, the war in Iran, gas prices and living expenses high as well. The markets have been good as of recent and I am hopeful that will continue so our investments will provide good returns. We have used conservative revenue estimates and have sufficient reserve levels.
There are six key foundational objectives used in preparing this budget:
1. Expand the core services of the community where possible;
2. Continue the City's strong push for job creation and revenue generation by making Chowchilla an attractive location for industrial, commercial, and residential development;
3. Maintain the momentum of aggressively pursuing new business opportunities;
4. Expand public safety in the community where possible;
5. Maintain and enhance the City's infrastructure, including parks, roads, and sidewalks;
6. Ensure the long-term fiscal sustainability of the City by proposing a structurally balanced budget and the continued expansion of the General Fund Unappropriated Fund Balance.
The City Council, staff, and the public participated in developing the priorities for this budget. The City issued an online poll and sent out mailers in utility bills to get input from the public on their priorities for the budget. Those results were taken into consideration along with the results of the City’s Goal Setting meeting that also had public input as well as staff and Council. Based upon the input from City Council, as memorialized in the City's Strategic Plan, staff, and the public, the budget was prepared with expenditures in balance with our available revenue.
The 2026-2027 proposed budget includes an increase in operations compared to the 2025-2026 budget. Staffing levels will increase with the addition of one IT position, one police position, one sewer position, and converting two part-time positions to full-time (one in Transit and the other for City Hall/ Recreation). We continued funding for a grant writer which was a request of the Council in previous years. We have increases in Salaries and Wages as a result of labor negotiations and increases in personnel levels. The Community Pool program in the summer remains in the budget.
The budget continues to address the priorities of improving the City's streets and sidewalks, economic development, completing grant-funded projects, increased code enforcement, city-wide beautification, and improving the City's Executive Summary
Projected FY 26-27 | Chowchilla Page 9
ability to address infrastructure needs. The budget is balanced with reserves to fund capital improvements and onetime costs in the General Fund of roughly $622k. The budget will be re-evaluated at mid-year.
The General Fund is balanced with $15.2M in anticipated revenues, $15.6M in expenditures, and $391k of reserves for projects and one-time expenditures. The General Fund Unappropriated Fund Balance is expected to decrease to 81% of operating expenditures from the Budgeted 107% in FY 2025/2026. This is due to some one-time cost from FY 2025/2026 being rolled over into the FY 2026/2027 budget as well as FY 2026/2027 having some one-time expenditures out of reserves. The City Council approved a Reserve Policy in April 2016, which established a minimum level of 17% and is the Government Finance Officers Association (GFOA) recommendation of two months of operating expenditures.
Expenditures exceed revenues in Fiscal Year 2026-2027 due to using reserves to pay for multiple one-time expenses and capital projects. $275,000 is being spent for the Pickleball Courts and $347,500 for Ed Ray Park Lighting.
The City uses a Cost Allocation Plan for the recovery of General and Administrative costs. The plan is included at the end of the budget document for reference. The plan illustrates the City's methodologies and calculations which provide for a transparent cost allocation plan. The plan's methodologies remained the same, while the allocated amount in the new budget has changed. The plan is updated every three years, and that occurred in the FY 2024/2025 budget.
In Fiscal Year 2025-2026, staff worked with the State Water Resource Control Board, High Speed Rail and our consultant QK to get Fairmead Consolidation Project to a ready to bid status. It is anticipated to begin construction in early FY 2026/2027. We completed the Ave 24 ½ rehabilitation project which was funded by multiple Streets and Roads funding sources. We also completed the Road 15 ½ rehabilitation project using similar funding sources. The downtown improvement project that included ADA improvements, bulb outs, median beautification and crosswalks along Robertson Blvd which was funded by a Clean California grant was completed except for a crosswalk push button at 7 /Robertson. We began the Ventura Ave rehabilitation project which will include restriping for new bike lanes and on street parking as well as includes bulb outs at 5 and 11 . This project is funded using our Street Degradation funds as well as the General Fund contributed $100k. We completed the test well for Well 16 which came back good and we are moving forward to get the electrical completed and tied into our system. Well 15 was completed and put online. The City added 2 critical back-up generators, one at City Hall and the other at Well 15 site. Orchard View housing development continued construction and has started or completed construction of roughly 100 units. The City worked with Self Help Enterprises to begin construction of an affordable housing apartment project consisting of 160 units. Phase I began construction in FY 24/25 which will be 80 units and is almost completed. The City has applied for a grant with Self Help Enterprises for the remaining 80 units. Rural Health Care Clinic opened.
ECONOMIC BACKGROUND
Economic forecasts for the Central Valley and Madera County are up from last year despite high inflation and interest rates and some economic uncertainty. Our three major revenue sources, Sales Tax, Vehicle License Fees & Property Tax, are all projected to see increases from FY 2025/2026. Unemployment in Madera County has seen a decrease compared to last year, down from 7.9% to 7.0%, according to the May 2026 statistics of the California Employment Development Department. The rate for California has decreased to 4.7%, and the national rate is 4.3%.
Staff will continue to attend economic development conferences to market Chowchilla. The City Council did not approve to extend the Development Impact Fee (DIF) reduction program that reduced fees by 50% regardless of size and type. With all of the incentives Chowchilla provided to spur development, we have seen increased housing developments. Staff is looking into other incentives to bring to Council other than DIF reduction incentives. We were able to successfully refund the CFD bonds after previous failed attempts. This will reduce the assessments and make development more attractive.
The City's economic development efforts are attracting new business opportunities and enhancing current business activity. The City recognizes that the best way to reach a healthier economy is to encourage private sector investment in business and industry to employ our residents. As a result, the economy will be stronger for it, and the revenue to support the desired quality of life in the community will become more reliable.
The City recently adopted a specific plan for the area defined in the Chowchilla General Plan as Industrial. This region, consisting of 2,000 acres situated at the intersection of two major freeways: SR 99 and SR 152, is the Chowchilla Industrial Specific Plan and aims to lay out the requirements necessary to attract food processors, manufacturers, and fulfillment centers. This Industrial Specific Plan still needs to have environmental work completed to be fully approved and that work was started in FY 2024/2025 and will be completed in the FY 2026/2027.
The City formed the Community Facilities District (CFD) in 2006 to help with capital infrastructure, which would be needed for future development and address the ongoing service needs of developments. This district was reevaluated. A new Fiscal Impact Analysis study was completed that looked into the services assessment component and a new Development Impact Fee (DIF) nexus study was completed to look at the infrastructure needs. The current configuration of the CFD has maximum assessments based on the issuance of up to 50 Million Dollars in bonds, and after meeting with property owners in the district, we have determined no additional bonding authority on top of th
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Executive Summary
Projected FY 26-27 | Chowchilla Page 10
what has already been issued is needed. As noted above, the refunding was approved in FY 2025/2026. The maximum assessments have been an economic development obstacle for quite some time, and we are hoping that reducing maximum assessments will encourage more development.
The City is excited about the recent increase in economic development activity. Mid Valley Disposal began construction on an expansion project located on 26 acres just south of AutoZone. They will use half of the site for their new facilities and the other half will be a small industrial park with roughly 10 individual lots.
As new commercial and industrial development takes shape, the City must create the foundation for future growth and provide constructive guidance during the development of existing regions. Staff updated the Downtown Design Standards previously approved by Council after an issue with color schemes was discovered and a downtown business beautification program is included in the FY 26/27 budget to assist with trying to have a uniform look in the downtown. In FY 2025/2026 the City budgeted $50,000 for the program and worked in coordination with the Rotary to completed 2 downtown business improvements. That was $10,000. The remaining $40,000 is rolled over into FY 2026/20027 budget and will be used along with Rotary for more businesses.
The Fiscal Year 2026-2027 operating and capital improvement budget addresses the priorities of the City and its citizens as guided by the City's Strategic Plan. It continues to provide the essential services for the community within the available resources according to the City's fiscal policies. It also provides high-quality public safety services, improves and upgrades the City's infrastructure, directs resources to economic development, and addresses fiscal responsibility with adequate General Fund reserve levels.
The City is a major benefactor of the Federal Opportunity Zone. The Opportunity Zone will provide valuable tax credits for industrial developers building in Chowchilla. However, there is a new wave of Opportunity Zones the Federal Government has come out with. It is more stringent to qualify and has resulted in some previous census tracts that qualified to no longer qualify. The City is working with GoBiz to try and get those re-qualified but we will not know until September 2026.
The City has seen growth in all areas of town that include new businesses on Robertson Boulevard and in the downtown; in Fig Tree Plaza, The Branch Deli opened next to Orchard Barr and Grill; Chowchilla Boulevard, as previously mentioned, Mid Valley Pipe and Steel is expanding its operations; Downtown Corridor has seen multiple new businesses open; and for housing the Orchard View development continues to build houses and is close to half way completed with around 100 homes either already or currently being built; Self Help Enterprises began construction of an affordable housing apartment complex, Maple Meadows, which will provide 160 units and we have multiple housing projects under review for the neighborhoods on both the West and East sides of town.
The voters approved the renewal of Measure N in November 2024 which will be in effect until ended by voters, allowing for a 1% sales tax add-on specifically designated for public safety. The collection of this additional sales tax started on April 1, 2019. Monies are allocated between the Police and Fire Departments and will be vital to the growth and efficiency of those departments. Significant accomplishments in the FY 2026/2027 budget are to continue current Police and Fire Department personnel levels as well as pay for a city-wide camera system. To date, Measure N has added 3 Patrol Officers, 1 Code Enforcement Officer, 1 Community Service Officer, 2 Fire Captains and 1 Fire Engineer position. Measure N also provides for new equipment.
BUDGET HIGHLIGHTS IN THE FISCAL YEAR 2026-2027 ANNUAL BUDGET The Annual Budget provides a range of public services and focuses on those core services most essential to our citizens. Over the last several years, the City has built its General Fund reserve level to upward of 81% of operating costs which is well above the GFOA recommendation of 17%, or two months of expenditures. This allows us to use reserves for one-time costs and capital improvements without affecting the operating budget or critical services and maintaining a reserve level above the GFOA recommendation.
JOB CREATION REMAINS A HIGH PRIORITY FOR THE CITY
Over the new fiscal year, staff will continue to look into new updated programs to incentivize new business recruitment as it aggressively pursues new business opportunities in the areas of hospitality, health care, processing, and retail. The AutoZone distribution center has brought 350+ jobs. In addition, the City plans to continue to actively reach out to prospective businesses through trade shows and events. Finally, efforts to revitalize the downtown will remain a key focus of the City.
LINKED TO JOB CREATION ARE THE PREPARATION OF CITY PHYSICAL INFRASTRUCTURE AND PLANNING
PRACTICES FOR ECONOMIC GROWTH
Over the last few years, the City has been active in upgrading critical infrastructure needs. In FY 2025/2026 we completed Well 15 and got it online. This well is located next to our Water Tank on SR 99 and will be dedicated to filling that tank which will be much more efficient. The City Council also approved the use of our American Rescue Plan Act Executive Summary
Projected FY 26-27 | Chowchilla Page 11
(ARPA) funds for an additional well on the East side of town, Well 16. This is located in the Rancho Calera development just on the east of the 99 and by the Slough. We need more redundancy and we have only one well on the East side of town. Well 16 is still in progress. It needs the pump installed, power from PG&E and connected to our system and that is anticipated to happen in FY 26/27. The City Council also approved the use of ARPA funds in FY 24/25 to put in water stub outs in the Industrial area between the slough and Ave 24. These stub outs will provide infrastructure in an area primed for growth and make our locations very attractive for developers. We still need to get across the slough but all the rest of them have been completed and that portion is expected to be completed in FY 26/27. The Fairmead Sewer Consolidation project will provide significant improvements to our Waste Water Plant as well as improvements to Ave
24. The grant funding agreement with the State Water Resources Control Board was awarded in January 2025 as was the reimbursement agreement with High Speed Rail which will cover the shortfall costs of $7M. We are completed the design phase of the project and expect to be bid ready by the end of FY 25/26. Staff will continue to work with housing developers on development agreements and streamlining the planning review process. Additionally, the FY 2025/2026 budget included completing the environmental work for the Industrial Specific Plan for the City's industrial zoned lands which will also help our industrial area be extremely attractive for development and give us an edge on our competitors. That is expected to be completed in FY 2026/2027. As a part of trying to be proactive with aging infrastructure, we included $50,000/yr for Water and Sewer in the last Prop 218 for main replacements throughout the City. In FY 2025/2026 we started using $100,000 of General Fund money to go toward streets and roads preventative maintenance to help preserve our roads that are in decent condition. This is a much cheaper way to address road conditions. These funds will be used in coordination with other streets and roads fund to do some form of preventative maintenance annually.
AN AGGRESSIVE CODE ENFORCEMENT ENHANCES CIVIC PRIDE
Measure N is used to enhance our code enforcement activity by funding 1 Full-Time position which has helped tremendously. In addition, the City lien foreclosure program has successfully cleaned up the derelict property and incentivized outstanding fines to the City, pushing owners to clean up their properties. We have added a parks position to help with the appearance of city properties as well as added alley maintenance to our current contract with our landscaping firm.
ACTIVITIES AT CITY PARKS
Family-friendly parks are vital to the quality of life in Chowchilla. This budget includes community partnerships for our Movies in the Park, Concerts in the Park, Science in the Park and other events that add to the quality of life for our residents. These events serve as positive elements to showcase and market the community as a fun and familyfriendly community that can attract new residents and businesses. We are also budgeting to add another pickle ball court and a linear park that will include a dog park, splash pad and playground. The city will be applying for a grant to fund the project and will be the only park on the east side of town. We also included lighting improvements at Ed Ray which will help with events and security. The Communication Tower at Ed Ray Park was started in FY 2025/2026 and will be completed in FY 2026/2027. This will provide for better public safety communication as well as security cameras in Ed Ray Park. This tower is funded by Measure N and allows for 3 spots to lease to communication carriers for future Measure N revenues.
CONTINUED STREET AND SIDEWALKS REPAIRS AND ADA COMPLIANCE Our pavement management system identifies the streets that need the most repair based on condition and use of the streets to better focus monies being spent. We updated the program in FY 2025/2026. We received a $1 million grant from Caltrans in FY 2024/2025 to make downtown improvements and beautification which is all complete but we are waiting on crosswalk pole signals to become available. We also have several alley ways that we are rehabilitating with the use of grant funds. Ave 24 will be reconstructed as part of the Fairmead project as well. We also use our Capital Improvement Plan (CIP) to help show the public what street projects are programmed in the next 5-years. Major projects in FY 2026/2027 are the completion of Riverside pedestrian improvements, multiple intersection safety improvements using an HSIP grant, 5 Street resurfacing and completion of Ventura Ave preventative maintenance project which includes a slurry/chip seal, striping it to shrink lane width and add bike lanes, all to help reduce speeding on that street.
ENHANCED CITY WEB AND SOCIAL MEDIA PRESENCE, WHICH IS VITAL TO A 21 CENTURY COMMUNITY We routinely look to upgrade our website to make it more user friendly and interactive and continue to seek additional web and software resources to increase community and business services and opportunities as well as facilitate the recruitment and development of new business to Chowchilla. We do a lot of our community outreach through our social media platforms, such as public input for the budget, and are always looking for creative ways to increase our messaging to the public through social media.
UPDATE THE MUNICIPAL CODE
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Executive Summary
Projected FY 26-27 | Chowchilla Page 12
The City is continually reviewing and identifying outdated Municipal Codes that are no longer applicable. As modernization progresses, the City will ultimately achieve an up-to-date Municipal Code, along with the associated regulations. We updated codes related to our Zoning, fire sprinkler installation and ADU design in FY 2025/2026.
INFORMATION TECHNOLOGY IMPROVEMENTS
The FY 2025/2026 had some much-needed upgrades for equipment and infrastructure. The FY 2026/2027 budget continues to invest in our Information Technology infrastructure. We will install the new camera system and upgrade the analog cameras to IP cameras. We will also be adding a new position, Help Desk/Technician to help with internal requests and projects.
BUDGET OVERVIEW
The 2026-2027 Annual Budget for all funds is $76.25 million, balanced by current revenues and capital reserves. The budget represents a 40% increase compared to expenditures in the Fiscal Year 2025-2026, primarily due to increases in capital projects, especially the Fairmead consolidation project. There are also increases in operating costs mostly attributed to increases in Salaries and Benefits because of increases in wages per the approved Memorandum of Understanding (MOU) for each bargaining unit. Inflation has also driven up the cost of Supplies and Services.
GENERAL FUND BUDGET (GF)
Total revenues for the General Fund are budgeted at $13.40 million, plus transfers in of $1.79 million from Measure N for Police Department, Measure N renewal costs and public safety personnel costs. Sales tax is estimated to be $2.35 million, which is 4% more than the projected Fiscal Year 2025-2026 amount and is in accordance with Muni Services projections. The top three revenue sources for the General Fund are represented as follows: Vehicle License Fees – 32% of the total and a 6% increase from the prior year due to growth; Sales Tax – 18% of total and a 4% increase from the prior year total; and Property Taxes – 14% of total and a 4% increase from the prior year. Most of the other revenues in the general fund reflect a minimal 0%-2% increase.
Appropriations for the General Fund are $15.65 million, a $629k increase compared to the Fiscal Year 2025-2026. This increase is due mainly to capital projects and operations. Appropriations by major category include the following:
WAGES AND BENEFITS-GF
As a service-providing organization, the most significant cost is our employees, which accounts for 50% of operating expenditures ($7.90 million). Employee costs increase 8% over the Fiscal Year 2025-2026 primarily due to anticipated increases in the MOU's that are being renewed and effective July 1, 2026, increases in health insurance costs, and retroactive adjustments for worker's compensation insurance.
The number of Full-Time Equivalent (FTE) positions will increase by 4 in the upcoming budget cycle due to the addition of one IT position, one police position, one sewer position, and converting two part-time positions to full-time.
OPERATIONS AND MAINTENANCE-GF
This category accounts for 21% of the operating budget ($3.32 million). It includes general operating costs for departments such as supplies, professional services, and training.
OVERHEAD ALLOCATIONS-GF
This category accounts for 5% of the operating budget ($819,000). It includes costs related to the Internal Service Funds of Fleet and Information Technology.
CAPITAL IMPROVEMENTS-GF
This category accounts for 14% of the General Fund budget ($2.20 million). This consists of $400k for new police camera system, $347.5k for park lighting, $275 for new Pickleball courts, $375k for the Fire Training Tower, $175k for the Monopole Communication Tower, $208k for other equipment/building improvements and $417k for fleet payments.
DEBT SERVICE/TRANSFER OUTS-GF
The General Fund's debt service and related expense payments are 8% ($1.27 million) of the operating budget. The Civic Center bond payment is $359,316, the CREB's bond payment is $185,117, and the Pension Obligation Bond is $778,573. The remaining difference is for administrative costs associated with the bonds, such as Trustee and Disclosure fees. The CREB debt service payment is partially offset by the federal government's CREB subsidy, estimated to be $53,665.
ENTERPRISE FUNDS (WATER, SEWER, AND DISPOSAL)
Executive Summary
Projected FY 26-27 | Chowchilla Page 13
The City's Water, Sewer, and Disposal budgets are accounted for in separate funds as Enterprise (business type) operations. These areas represent a significant portion of the City's overall budget. Enterprise operations need to be self-balancing with sufficient reserves to meet service obligations and debt coverage. Per the proposed Proposition 218, beginning in July 2026, the water rates increase 8%, the Sewer rates increase 3%, and Solid Waste has a 2% increase. These are valid through June 2027. While we are projecting mild growth from a building permit standpoint, we did not in these funds in an effort to be conservative because new homes have to be occupied by new residents to generate more revenue and that can take a little time.
WATER FUND
The Water Fund has operating revenues projected at $3.91 million, reflecting a small increase in the number of users and includes the 8% increase from Prop 218 that takes effect July 2026, plus $945,000 of Transfers In for capital projects. Appropriations total $4.88 million. Included in Capital Outlay is $864k for Well 16, $80k for Berenda Slough Water Extension, $125k Main and Water Meter Replacements. Debt service payments total $595,023, of which $421,137 for the CREB's bond, and $160,300 for the State Water Resources Board loan. The remaining difference is for administrative costs associated with the bonds, such as Trustee and Disclosure fees. The CREB debt service payment is partially offset by the federal government's CREB subsidy, estimated to be $68,511.
SEWER FUND
The Sewer Fund has operating revenues projected at $24.10 million. Transfers In of $400,000 for Capital Projects and has appropriations of $24.80 million. This budget includes debt service payments of $179,931, all attributed to the CREB's bond payment. This is partially offset by the federal government's CREB subsidy, estimated to be $81,927.
Capital Outlay is $22.97 million for the Fairmead Consolidation project, New Headworks, Portable Trash Pump, Lift Station at Palm Parkway, and Main Sewer Replacement.
DISPOSAL FUND
The Disposal fund has revenues projected at $2.77 million, reflecting no growth in the user fees and a 2% increase in rates. We have included the costs of SB 1383 requirements. Appropriations total $2.49 million, which represents increases in waste hauler costs as provided by the agreement. The City has built its fund reserve level to 71% of operating costs which is well above the City’s reserve policy of 25%.
CONCLUSION
Although a major focus of the budget discussion is the General Fund because it represents the essential core services delivered to citizens and supported by general tax funds, other funds are no less important. These other funds include the special revenue funds, enterprise funds, redevelopment/successor agency funds, internal service funds, and debt service funds. All of these funds are balanced for the Fiscal Year 2026-2027, utilizing current revenue and reserves, where appropriate. We are expecting mild growth in the residential, industrial and commercial sectors. However, we do budget conservatively. We are still in a state of high inflation and things are uncertain but we are hopeful for some continued mild growth. Some of the biggest expenditures are from Sewer funds for infrastructure improvements.
The voters approved the Measure N renewal on the November 2024 ballot. The renewal is until ended by voters which allows for us to rely on those revenues into the future which is important for adding personnel. It allows for a 1% sales tax add-on that is designated specifically for public safety. There is a projection of roughly $3.45 million in the budget allocated between Police and Fire departments for personnel, equipment, and capital projects. Per the requirements of the Measure, the General Fund must allocate 44%-48% of total expenditures to public safety. That percentage is 48% for Fiscal Year 2026-2027, 43% for Police, and 5% for Fire This budget includes funds from the American Rescue Plan Act (ARPA). The total allocation we received was $4.38 million. The majority of that has been allocated to water infrastructure improvements consisting of wells and water stub outs in the industrial area.
The 2026-2027 Annual Budget addresses goals by which the community will measure its success and continue to meet the essential service needs for the community within budgetary constraints pursuant to the City Council's goals.
The budget increases Public safety service levels with the addition of 1 Police Officer and continues Measure N service levels ; it also continues to provide substantial investment in planned installation, maintenance, or upgrades to roads and sidewalks with the uses of grant funding, and reserves; directs resources to economic development and support for job creation; proposes to maintain partnerships with volunteers and community organizations to meet community service needs, and expenditures are balanced with current revenues and designated reserves for specific projects. For these reasons, I recommend the budget for consideration and adoption by the City Council.
Executive Summary
Projected FY 26-27 | Chowchilla Page 14
I wish to thank the City Leadership Team for their diligence in preparation and understanding the relationship of this budget to the goals established by the City Council in our Strategic Plan. I believe we have addressed many goals and concerns of the City Council and the public. I also wish to thank the City's employees for their unwavering commitment to excellence in public service and their willingness to share in the financial sacrifices that are necessary in order to keep our core services intact, which is allowing Chowchilla to be on a sound financial footing. I especially wish to thank the City Council for its support and desire to improve the City's quality of life through the careful application of its citizen's tax dollars.
Respectfully submitted,
Rod Pruett
City Administrator
Executive Summary
Projected FY 26-27 | Chowchilla Page 15
HISTORY OF CHOWCHILLA
In the spring of 1844, John Fremont and his exploration party first observed settlements of the local tribal inhabitants along several channels of the Chowchilla River. However, the vision of what was to become the Chowchilla area did not occur until the arrival of O. A. Robertson in 1910.
Born in Prosperity, PA in 1858, Mr. Orlando Alison Robertson started a business of land speculation in the western states. Around 1910, Robertson became interested in the Chowchilla area. He held ambitious hopes for transforming the land into prosperous farms owned by happy people. In May of 1912 he purchased the Chowchilla Ranch, divided it into tracts for sale to farmers, and set aside the northeast corner for the town that became known as Chowchilla.
Robertson’s ambitious plans were soon carried out with the creation of town streets and country roads that included the 12-mile palm tree lined Robertson Boulevard, a large hotel and office buildings, followed soon with a town water system and streetlights. Following an extensive national advertising program, the colonization project grand opening was held on October 15, 1912. Some 4,000 people responded to the invitation to look over the new land, see the rodeo and partake of the free barbecue lunch at noon. In 1917 Robertson added 40,000 acres of adjoining property and another 26,000 acres in 1919. Chowchilla truly became the “Gateway to Prosperity” and was incorporated as a city on February 7, 1923.
Today, Chowchilla is one of two cities in Madera County, encompassing 11-square miles and a 2021 estimated population of 19,007. Chowchilla is surrounded by some of the world’s richest and most productive agricultural areas. Chowchilla is strategically positioned at the intersection of two vital state transportation thoroughfares. State Highway 99 is the primary north-south roadway traversing the state and State Highway 152 parallels the southern border of the community and is one of the few major transportation arteries providing a direct link to the Pacific coastline. Many of California’s iconic travel destinations, from National Parks to the San Francisco Bay Area and the Pacific Coast are within an easy two-hour drive.
Chowchilla sits at 240 feet elevation and has a climate of abundant sunshine with dry, hot summers (average 95 degrees in July) and mild to cool winters (average 54 degrees in December) with a majority of the annual 12 inches of precipitation received from December through March.
The community has an established commercial downtown surrounded by a mix of varied older homes. Newer housing developments are located on the east and west sides, as well as retail properties and industrial developments with more in the planning stages that will further enhance the value of the community. Two school districts provide a strong educational foundation for families. The City also boasts an airport, an 18-hole public golf course, the Chowchilla-Madera County Fairgrounds and three public parks. Numerous events are presented by the City, the fairgrounds and local service organizations that attract locals as well as regional visitors. The area offers one of the more affordable lifestyle opportunities in the Central Valley and is statistically one of the region’s safest cities.
History of the City
Projected FY 26-27 | Chowchilla Page 16
Demographics
Population
TOTAL POPULATION
19,020
0.76%
vs. 2023
GROWTH RANK
110 out of 506 Municipalities in California
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses
DAYTIME POPULATION
18,975
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024 5k
7.5k
10k
12.5k
15k
17.5k
20k
Demographics
Projected FY 26-27 | Chowchilla Page 17
POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates 1K 1K
1K 1K
1K
3K
3K
2K
1K
1K
1K
0K
0K
<5 5-9 10-14 15-19 20-24 25-34 35-4445-54 55-59 60-64 65-74 75-84 >85 0 1K
2K
3K
4K
Demographics
Projected FY 26-27 | Chowchilla Page 18
Household
TOTAL HOUSEHOLDS
4,161
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. -4%
lower than state average
9%
higher than state average
-8%
lower than state average
34%
higher than state average
* Data Source: American Community Survey 5-year estimates Family Households
52%
Married Couples
54%
Singles
22%
Senior Living Alone
13%
Demographics
Projected FY 26-27 | Chowchilla Page 19
Economic
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.
HOUSEHOLD INCOME
Above $200,000
6%
-71.16%
lower than state average
Median income
$66,514
-32.90%
lower than state average
Below $25,000
24%
92.62%
higher than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
Demographics
Projected FY 26-27 | Chowchilla Page 20
Housing
2024 MEDIAN HOME VALUE
$364,000
* Data Source: 2024 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2024 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.
HOME OWNERS VS
RENTERS
Chowchilla State Avg.
43%
Rent
57%
Own
44%
Rent
56%
Own
* Data Source: 2024 US Census
Bureau, American Community
Survey. Home value data
includes all types of owneroccupied housing.
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
100K
150K
200K
250K
300K
350K
400K
0 0
345
510
729
212
318
60 61
43 31
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
0 200 400 600 800
Demographics
Projected FY 26-27 | Chowchilla Page 21
City Organizational Chart
CITIZENS
CITY COUNCIL
CITY ADMINISTRATOR
CITY CLERK
COMMUNITY & ECONOMIC
DEVELOPMENT
FINANCE
FIRE
PUBLIC WORKS & FLEET
RECREATION PROGRAMS
& SERVICES
TRANSIT
INFORMATION
TECHNOLOGY
CITY ATTORNEY
(CONTRACT)
POLICE
Organizational Structure
Projected FY 26-27 | Chowchilla Page 22
Budget Overview (Section 2)
Budget Overview (Section 2)
Projected FY 26-27 | Chowchilla Page 23
CITY COUNCIL CORE VALUES
MISSION
Deliver exemplary services that are responsive to community priorities, ensure a healthy and sustainable organization, and drive us toward our shared vision for the future.
VISION
Embrace a rich heritage of small-town appeal as a diverse family-oriented community with quiet and attractive neighborhoods, a growing downtown vitality, and vibrant local activities, where community isn’t just a word, but a way of life.
VALUES
As an organization, we uphold the following values:
ACCOUNTABILITY
We are accountable to each other and the community we have sworn to serve.
INNOVATION
We encourage the advancement of our services and programs through inquiry, evaluation, problem solving and
continual improvement.
PROFESSIONAL EXCELLENCE
We are dedicated to the pursuit of excellence and the demonstration of high professional standards.
RESPECT
We believe in the dignity of every individual and value all members of the community and organization.
TEAMWORK
We are committed to a teamwork environment where every stakeholder is a valued contributor to our success.
TRUSTWORTHINESS
We embolden trustworthiness as it encompasses such qualities as honesty, integrity, loyalty and reliability.
GOALS
Provide a safe and secure community
Strengthen infrastructure and become proactive in the planning of services, finances, and processes Fiscal reinforcement and growth
Quality of life and sense of place
City Council Core Values
Projected FY 26-27 | Chowchilla Page 24
Economic development and revenue production
City Council Core Values
Projected FY 26-27 | Chowchilla Page 25
STRATEGIC PLAN GOALS & OBJECTIVES
GOAL ONE
PROVIDE A SAFE AND SECURE COMMUNITY
Police Department
1. Promote a proactive environment within the department as exemplified through our services
2. Develop collaborative crime prevention resources and programs to empower residents – in partnership with the Police Department – to become the first level of defense, neighborhoods the second level, followed by businesses as the third level
3. Enhance policing partnerships with neighboring agencies, such as Madera County COPS (Citizens On Patrol)
Fire Department
4. Increase recruitment activities to enhance the volunteer firefighter crew
5. Strive to meet the elements of favorable ISO Ratings (e.g. Maintain vital firefighting infrastructure including fire hydrants)
6. Coordinate with the Department of Public Works to maintain the City’s firefighting infrastructure
7. Conduct commercial fire inspections regularly
8. Promote the residential smoke detector program
9. Develop and implement additional fire safety education programs
10. Enhance partnerships with neighboring entities with the purpose of enhancing firefighter training programs and opportunities
Code Enforcement
11. Coordinate enforcement efforts among the Building, Fire and Police Departments
12. Enforce the City’s Municipal Codes through a combination of constructive tools and aggressive compliance measures
GOAL TWO
STRENGTHEN INFRASTRUCTURE AND BECOME PROACTIVE IN THE PLANNING OF SERVICES,
FINANCES, AND PROCESSES
1. Develop a Capital Improvements Program with regular updates around which we develop budget priorities
Strategic Plan
Projected FY 26-27 | Chowchilla Page 26
2. Update the Pavement Management Program
3. Coordinate with Madera County Transportation Commission (MCTC) to pursue funds for road maintenance
4. Develop an Infrastructure Master Plan to include water/sewer, storm drains, sidewalks, parks, etc.
GOAL THREE
FISCAL REINFORCEMENT AND GROWTH
1. Maintain an accurate and consistent Five-Year Financial Plan
2. Seek new and innovative revenue streams
3. Adhere to existing fiscal policies; regularly review and update the policies as needed; and develop new ones as needed
4. Maintain a strong, healthy reserve
5. Maintain and improve the City’s bond rating
GOAL FOUR
QUALITY OF LIFE AND SENSE OF PLACE
1. Utilize existing amenities to increase activity, citywide functions and visibility (including Berenda Reservoir, airport, parks, fairgrounds)
2. Consider use of the airport for private sector events such as fly-ins
3. Encourage greater business sector involvement/participation in all community events
4. Enhance recreational activities provided by the Senior Center
5. Increase recreational activities and programs for all ages
6. Work with the Chamber of Commerce for a downtown street banners program
7. Partner with other organizations to provide youth activities and programs
8. Build a stronger relationship with the Greenhills Estates Homeowners Association, including conducting an annual joint-meeting with the City Council
9. Partner with the Chowchilla High School District to open the high school pool for public activities in the summer
10. Research opportunities for park enhancements and modernizations (such as a spray park) with an emphasis on parks in low-moderate income neighborhoods
11. Evaluate opportunities for food truck events
Strategic Plan
Projected FY 26-27 | Chowchilla Page 27
12. Utilize shopping centers, large parking lots, parks, fairgrounds, or sections of streets to regularly host classic car shows
13. Work with Chowchilla Fair and Event Center staff on facility development and utilization
GOAL FIVE
ECONOMIC DEVELOPMENT AND REVENUE PRODUCTION
1. Collaborate with school districts on locating new facilities
2. Explore the opportunity for City-owned and leased business operations in City-owned buildings
3. Develop community-centric housing projects
4. Market the city to the family friendly entertainment industry (such as a jump zone, bowling alley, theater, miniature golf, etc.)
5. Complete a feasibility study for long-haul truck parking on vacant City-owned properties (south side)
6. Pursue retail opportunities in the downtown area and along the Highway 99 corridor
7. Develop new marketing ideas and opportunities for industrial properties
8. Participate in retail and industrial trade shows to attract future businesses
9. Complete the Industrial Specific Plan and complementary infrastructure Strategic Plan
Projected FY 26-27 | Chowchilla Page 28
INTRODUCTION & OVERVIEW OF BUDGET
BUDGET OVERVIEW
SUMMARY OF BUDGET PARAMETERS AND KEY ASSUMPTIONS
Propose and adopt a balanced budget keeping expenditures within projected revenue and other available funding sources.
Maintain established core level of services and ensure any new services, initiatives or programs meet the goals and objectives established by City Council and can be funded with new or existing resources.
Maximize opportunities to cover departmental and support activity costs from restricted revenues.
Non-recurring revenues are only used for non-recurring expenses.
Review special and major maintenance or capital projects and recommend funding for only those projects that are high priority or essential to the fiscal year.
Fund reserve levels according to the City Council approved Reserve Policy.
Personnel costs are estimated from the agreed upon MOU’s from all bargaining units.
Introduction & Overview of Budget
Projected FY 26-27 | Chowchilla Page 29
BUDGET GUIDE
The budget is the City’s fundamental policy document. It describes the City’s goals and objectives and indicates how resources are allocated to achieve those goals. In addition to its role as a policy document, the budget also serves as a financial plan, an operations guide and a communication tool.
The City of Chowchilla keeps track of its activities in self-balancing sets of accounts called funds, which are the basic accounting and reporting components in governmental accounting. Funds are designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain functions or activities.
Some funds are established to track activities required by law (i.e. gas tax fund), some fulfill revenue requirements (CDBG, Measure T funds), and others demonstrate prudent administrative practices (internal service funds such as Fleet and Information Technology).
Budget years run in fiscal year cycles beginning July 1 and ending June 30. The City budget is approved and balanced by fund. Then some of the fund balance dollars are held for future expenses for several reasons. Special taxes, such as the gas tax, are restricted to specific services and must be carried forward for that purpose (in this case, street improvements). Other balances may result from legal requirements, such as payment for long-term debt for bonds.
There are several types of revenue that the City receives. Some revenues are restricted to certain uses by law; other revenues are payment for a specific service provided to its customers, while other revenues come from state and federal agencies.
BASIS OF ACCOUNTING – FUND ACCOUNTING
The accounts of the city are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate.
Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled.
Governmental Fund Types
Governmental funds are used to account for all of the City's general activities, including the collection and disbursement of earmarked moneys (special revenue funds), the acquisition of or construction of general fixed assets (capital project funds) and the servicing of general long-term debt (debt service funds). The General Fund is used to account for all the activities of the general government not accounted for in some other fund.
Proprietary Funds
Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration and the primary intent is to recover the costs of providing the goods and services through user charges.
Goods or services from such activities can be provided either to outside parties (enterprise funds) or to other departments or agencies primarily with the government (internal service funds).
Fiduciary Funds
Fiduciary funds are used to account for assets held on behalf of outside parties in a trustee capacity. Successor Agency to the Chowchilla Redevelopment Agency falls within this category. The Agency funds for the Greenhills and Pheasant run Special Districts are also in this category.
Budget Guide
Projected FY 26-27 | Chowchilla Page 30
Each fund and its purpose are described further as follows.
BASIS OF BUDGETING
The budget is adopted consistent with generally accepted account principals as expressed by the Governmental Accounting Standards Board. The budgets of the governmental fund types (General Fund, special revenue, capital projects, and debt service) are prepared on a modified accrual basis. This means expenditures are recorded when the liability is incurred and revenues are recognized if they are received during the fiscal year or shortly thereafter. In addition, the City treats encumbrances as expenditures only for budgetary control purposes. Encumbrances open at year-end are reported as reservations of fund balances since they do not constitute expenditures or liabilities. Available expendable resources include beginning fund balance and current year revenues and transfers from other funds.
The basis for establishing the spending plans for the proprietary fund types, internal service funds (fleet and information technology), and enterprise funds (water, wastewater, disposal, storm drain and airport) are on a full accrual basis. Expenses are recorded when the liability is incurred and revenues are recognized when the service is provided. Available expendable resources for proprietary funds include beginning working capital, current revenues and transfers in. Beginning working capital is defined as current assets minus current liabilities, in other words, cash available to pay expenditures.
Budget Guide
Projected FY 26-27 | Chowchilla Page 31
DESCRIPTION & PURPOSE OF
ACCOUNTING FUNDS
GOVERNMENTAL FUNDS
General Fund
The General fund is the City's general operating fund. It is used to account for all financial resources except those required to be accounted for in another fund. The primary revenue sources are property tax, sales tax and intergovernmental revenue.
State Gas Tax Fund
This fund is used to account for receipts and expenditures of monies apportioned to the City under the Streets and Highways Code Sections 2103, 2105, 2106, 2107 and 2107.5 of the State of California.
Road Maintenance and Rehabilitation Account (RMRA)
This fund is used to account for receipts and expenditures of monies apportioned to the City to address deferred basic road maintenance, rehabilitation and critical safety projects on the local streets and roads system under the Streets and Highways Code Sections 2032(h) of the State of California.
Regional Surface Transportation Fund (RSTP)
This fund is used to account for receipts and expenditures of monies apportioned to the City from Caltrans through the Madera County Transportation Commission for projects on highways, bridges, tunnels, public roads, pedestrian and bicycle infrastructure and transit capital and intercity passenger projects.
Streets and Roads Fund
This fund is used for the construction and maintenance of the street network system of the City. Financing is provided by allocations from the County Local Transportation Funds (LTF) created by the Transportation Development Act (TDA).
Landscape and Lighting Maintenance District Funds
These funds are used to account for the assessments received from property owners and the maintenance expenditures for the districts.
Measure N Fund
The voters approved Measure N in November 2018 which allows for a 1% sales tax add-on designated specifically for public safety. Collection of this additional sales tax started on April 1, 2019. Monies are allocated between the Police and Fire Departments and are vital to the growth and efficiency of those departments.
Measure T Fund
This fund is used to account for streets and roads related expenses. The monies are received from Madera County Transportation Commission (MCTC) for projects including street maintenance and improvements; pedestrian facilities; including sidewalks, paths, walkways or equivalent facilities; bicycle facilities; American disability Act (ADA) compliance; Funding is provided by the countywide 1/2 cent transportation sales tax imposed in Madera County for twenty years.
Description & Purpose of Accounting Funds
Projected FY 26-27 | Chowchilla Page 32
Transit Fund
This fund is used for the CATX and CAT LINX transit systems. Funding is provided by the Local Transportation Fund (LTF), State Transit Assistance (STA), Federal Transit Administration (FTA) Section 5311, and charges for services such as fare box revenues and bus passes.
Public Safety Grants Fund
This fund is used to account for the revenues from Supplemental Law Enforcement Services Fund (SLESF) and the Bullet Proof Vest Grant.
American Rescue Act Fund (ARPA)
This fund is used to account for the revenues from the Federal funds received for the American Rescue Act that was passed in 2021.
Community Development Block Grant (CDBG) Fund
These funds account for the approved projects that have been funded by Federal Community Development Block Grant funds received. A constant fund for Program Income and individual funds for open grants is used.
HOME Grant Funds
These funds account for the California Department of Housing and Community Development grant to provide firsttime low-income homebuyers down payment assistance and low-income homeowner's rehabilitation assistance. A constant fund for Program Income and individual funds for open grants is used.
Economic Development Block Grant (EDBG) Fund
This fund accounts for the program income activities from previous EDBG grants. There are currently no active EDBG grants.
Developer Fees Funds
These funds account for fees placed on the development of land. Fees are an offset to the future impact that the development will have on infrastructure.
Capital Reserve Funds
These funds account for reserves that operating funds have put aside specifically for capital improvements/projects.
Chowchilla Public Financing Authority Fund
This debt service fund accounts for the Lease Revenue Bonds Series 2005 for the Civic Center.
Debt Service Fund
This debt service fund accounts for the 2019 pension obligation bonds.
PROPRIETARY FUNDS
Water Fund
Accounts for the financial activity relative to construction, maintenance and repairs of the City's water delivery system.
Description & Purpose of Accounting Funds
Projected FY 26-27 | Chowchilla Page 33
Wastewater Fund
Accounts for the financial activity relative to construction, maintenance and repair of the sanitary sewer system.
Disposal Fund
Accounts for activities related to refuse collections, street sweeping and recycling services.
Storm Drain Fund
Accounts for activities related to construction, maintenance and repair of storm drains.
Airport Fund
Accounts for activities related to construction, maintenance and repair of the airport.
Fleet Fund
This internal service fund is used to account for the maintenance and acquisition of city-owned vehicles.
Information Technology Fund
This internal service fund is used to account for acquisition, replacement and support services for both computer hardware and software.
FIDUCIARY FUNDS
Community Facilities District Fund
This fund accounts for the Community Facilities District 2006-1 which levies a special tax in the District comprised of developing areas. The tax provides for the repayment of bonds issued for facility improvements related to wastewater system, streets and roads, water supply, and storm drainage collection.
Successor Agency Fund
This fund is used to account for the activities of the Successor Agency to the Chowchilla Redevelopment Agency.
Greenhills Special Assessment District Fund
This fund is used to account for the debt service payments and administrative cost of the special district.
Pheasant Run Special Assessment District Fund
This fund is used to account for the debt service payments and administrative cost of the special district.
Description & Purpose of Accounting Funds
Projected FY 26-27 | Chowchilla Page 34
BUDGET DEVELOPMENT PROCESS
The budget represents the financial plan for the City of Chowchilla. This document concludes an ongoing process involving input from everyone in the community. Budget development is a process which begins in January and continues until the budget is adopted by the City Council in June.
REVIEW OF GOALS
There are several goals associated with the preparation and development of the City’s document. First, the budget is a financial plan and management tool. The document should assist staff in monitoring revenues and expenditures and in evaluating the effectiveness of City activity and services. Second, the budget serves as an important reference document. It should provide staff, City Council and the general public with extensive information on the nature and scope of city operations and services.
DEPARTMENT BUDGET REQUESTS
The Finance Department issues revenue and expenditure budget sheets listing the prior three-year actual expenditures, current year appropriation amounts and space to input budget requests for the upcoming year. The departments fill out the forms providing sufficient justification for significant changes in revenues or expenditures. All budget requests are returned to the Finance Department.
BUDGET REVIEW AND ANALYSIS
Department budget requests are reviewed by the City Administrator and the Finance Director with the Department Head to ensure that the intent of all budget requests is understood and complete. The budgets are analyzed in various ways, including evaluation of historical expenditure patterns as well as departmental operations. Spending priorities are based on the City’s financial policies and mandated requirements focusing on service levels, covering bond requirements and the balancing of manpower, supplies and equipment. After the reviews, the management staff makes their final adjustments and recommendations for presentation to City Council.
CITY COUNCIL ADOPTION
In May the proposed budget is printed and distributed and public hearings and workshops are scheduled. After receiving input from the public, city commissions, and City Council final adjustments are made, a public hearing is conducted at the second council meeting in June and the budget is adopted.
BUDGET AMENDMENTS
Following the adoption of the budget, it is sometimes necessary to amend the budget. Appropriations in the budget may be adjusted by recommendation of the Finance Director and approval by the City Administrator within the guidelines set forth in the approved budget Resolution, otherwise, Council approval is required.
Budget Development Process
Projected FY 26-27 | Chowchilla Page 35
BUDGET CALENDAR
January
Mid-Year Budget review – preliminary process begins
Department Heads meet with Finance to go over mid-year updates in detail February
Mid-Year Budget is presented to Council
Departments work on year end and next year Operating and Capital budgets Departments review their portions of the Master Fee schedule for updates Public participatory process begins — mailers are sent out with utility bills requesting input for the most significant areas of need
March
Budget instructions are distributed to Department Heads Department Heads begin to meet with Finance
Requests for new resources are vetted against competing requests/priorities and for alignment with the strategic goals of the City
Public participatory budget process continues — Town Hall meeting April
Remaining budgetary issues are addressed through detailed analysis Finance begins putting together the Draft Budget
Mid-Year budget is updated with the most current revenue and expense projections Department Heads review the budget with the City Administrator and Finance Director May
Budget Workshop with Council and the public
Additional Budget workshops, if necessary
Finance Director finalizes proposed budget with City Administrator’s recommendations June
Council motions to revise proposed budget are voted on
Budget is scheduled for adoption
Other documents typically associated with the budget are voted on Adoption of the proposed budget is set for the 2 Council meeting in June Once adopted, the proposed budget becomes the Adopted Budget Adopted Budget is posted on the City Website and sent to interested stakeholders nd
Budget Calendar
Projected FY 26-27 | Chowchilla Page 36
BUDGET GUIDE GLOSSARY
Glossary of Budget Terminology
The City’s Budget contains specialized and technical terminology that is unique to public finance and budgeting. To assist the reader in understanding the terminology, a glossary of budgetary terminology has been included in this document.
Accrual Basis of Accounting
Revenues are recognized when both measurable and available; expenditures are recorded when services have been substantially performed or goods have been received and the liabilities incurred.
Ad Valorem Taxes
Ad Valorem (means “according to its value”) commonly referred to as property taxes, are levied on both real and personal property according to the property’s valuation and the tax rate.
Adopted Budget
Revenues and appropriations approved by the City Council in June for the next fiscal year.
Agency Fund
Used to account for assets held by the City in a fiduciary capacity for individuals, government entities and others. Such funds are operated by carrying out the specifications of trust indentures, statutes, ordinances, or other governing regulations.
Allocated Costs
An expense charged by one department/division to another for services performed for expenditures of a general nature that are charged to one main account and allocated to other departments/divisions by a specified formula.
Amortization
Expiration of the value of either a loan or an intangible asset.
Annualize
Taking changes that occurred mid-year and calculating their cost for a full year, for the purpose of preparing an annual budget.
Appropriation
An authorization made by the City Council that permits the City to incur obligations and to make expenditures of resources.
Arbitrage
The interest rate differential that exists when proceeds from a municipal bond – which is tax-free and carries a lower yield – are invested in taxable securities with a yield that is higher. The 1986 Tax Reform Act made this practice by municipalities illegal solely as a borrowing tactic, except under certain safe-harbor conditions.
Assessed Valuation
Budget Guide Glossary
Projected FY 26-27 | Chowchilla Page 37
A municipality’s property tax base is stated in dollars based on real estate and/or other taxable business property for the purposes of taxation, sometimes expressed as a percent of the full market value of the taxable property within a community.
Asset
Resources owned or held by a government that has monetary value.
Audit
An independent review of the City’s financial statements by a certified public accountant.
Authorized Positions
Employee positions that are authorized in the adopted budget to be filled during the year.
Available (Undesignated) Fund Balance
This refers to the funds remaining from the prior year that are available for appropriation and expenditures in the current year.
Balance Budget
A balanced budget occurs when revenues are equal to or greater than total expenses. Operating revenues must fully cover operating expenditures.
Bond
A long term I.O.U. or promise to pay. It is a promise to repay a specified amount of money (the face amount of the bond) on a particular date (the maturity date). Bonds are primarily used to finance capital projects.
Budget
A financial plan for a specific period of time (Fiscal Year) that matches all planned revenues and expenditures with various municipal services.
Budget Amendment
A legal procedure utilized by City staff to revise a budget appropriation. City staff has the prerogative to adjust expenditures within or between departmental budgets. Council approval is required for additional appropriation from fund balance or new revenue sources.
Capital Assets
Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets.
Capital Improvements
Expenditures related to the acquisition, expansion or rehabilitation of an element of the government’s physical plant; sometimes referred to as infrastructure.
Capital Improvement Program
A plan for capital expenditures to provide for the acquisition, expansion or rehabilitation of an element of the City’s physical plant to be incurred over a fixed period of several future years.
Budget Guide Glossary
Projected FY 26-27 | Chowchilla Page 38
Capital Outlay
Expenditures relating to the purchase of equipment, land and other fixed assets.
Capital Project
Major construction, acquisition, or renovation activities which add value to a government's physical assets or significantly increase their useful life. Also called capital improvements.
Capital Reserve
An account used to segregate a portion of the government’s equity to be used for future capital program expenditures. The amount of capital reserve is roughly equal to the government’s annual equipment depreciation and an amount identified as being needed for future capital acquisition.
Contingency
A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.
Contractual Services
Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements and professional consulting services.
Cost Recovery
The establishment of user fees that are equal to the full cost of providing services.
Debt Service
The cost of paying principal and interest on borrowed money according to a predetermined paying schedule.
Dedicated Tax
A tax levied to support a specific government program or purpose.
Deficit
The excess of an entity’s liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period.
Department
A major administrative segment of the City that indicates overall management responsibility for an operation or a group of related operations within a functional area.
Depreciation
Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence.
Development-related Fees
Those fees and charges generated by building, development and growth in a community. Included are building and street permits, development review fees, and zoning, planning and subdivision fees.
Budget Guide Glossary
Projected FY 26-27 | Chowchilla Page 39
Division
A unit or organization that reports to a department.
Employee Benefits
Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the government’s share of costs for Social Security and the various pensions, medical and life insurance plans.
Encumbrance
Obligations in the form of purchase orders, contracts or salary commitments that are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.
Enterprise Fund
A fund established to account for activities that are financed and operated in a manner similar to private business enterprises, where costs of providing services to the public are recovered through user fees. The City of Chowchilla includes four enterprise funds, which are the water utility, sewer utility, disposal service and ambulance service.
Expenditures
Utilization of fund resources. Expenditures include operating expenses, debt service and capital outlays.
Expenditure Category
A basis for distinguishing types of expenditures. The major expenditure categories used by the City of Chowchilla are:
salaries and benefits, services, supplies, capital outlay, debt service/other (allocated costs).
Expense
Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges.
Fiduciary Fund
A fiduciary fund is used in governmental accounting to report an asset held in trust for others.
Financial Strategies
Method or means to guide the City in making financial decisions and to insure a secure financial future. Financial strategies are fundamental policy guidelines regarding specific financial issues that are accompanied by an implementation plan.
Fiscal Year
A twelve-month time period signifying the beginning and ending period for recording financial transactions. The City of Chowchilla has specified July 1 through June 30 as its fiscal year.
Fixed Assets
Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.
Full-time Equivalent Positions (FTE)
Budget Guide Glossary
Projected FY 26-27 | Chowchilla Page 40
A part-time position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. A halftime position would be entered as 0.5 and would represent 1,040 hours. If a position is required for only 900 hours during the year, then the equivalent FTE is derived by dividing 900 by 2,080 and computed as an FTE value of 0.43.
Fund
A fiscal and accounting entity for which the recording of financial transactions is made for the purpose of carrying on specific activities in accordance with the requirements placed upon the use of financial resources.
Fund Balance
The equity (assets minus liabilities) of a governmental fund and fiduciary fund types. However, for budgeting purposes, a working capital definition of current assets minus current liabilities is used for the computations.
General Fund
A fund used to account for the major operating revenues and expenditures of the City, except for those financial resources that are required to be accounted for in another fund category. General Fund revenues are derived primarily from property and other taxes.
General Obligation (G.O.) Bond
A bond secured by a pledge of the issuer’s taxing powers (limited or unlimited). More commonly, the general obligation bonds of local governments are paid from ad valorem property taxes and other general revenues.
Considered the most secure of all municipal debt. Limited by Proposition 13 to debt authorized by two-thirds vote in the case of local governments or a simple majority for State issuance.
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 of 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 of general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations.
Generally Accounting Standards Board (GASB)
An independent, private-sector organization that establishes accounting and financial reporting standards for state and local governments that follow Generally Accepted Accounting Principles (GAAP).
Goal
Broad mission statements which define the purpose of a department.
Government Finance Officers Association (GFOA)
An association that represents public finance officials throughout the United States and Canada. Members are federal, state/provincial, and local finance officials deeply involved in planning, financing, and implementing governmental operations in each of their jurisdictions.
Governmental Funds
Typically used to account for tax-supported (governmental) activities. These include the General Fund, Special Revenue Funds, Capital Projects Funds and Debt Service Funds.
Budget Guide Glossary
Projected FY 26-27 | Chowchilla Page 41
Infrastructure
The physical assets of a government (e.g., streets, water, sewer, public buildings and parks).
Internal Service Fund
A fund used to account for the services provided by one department to other departments on a cost-reimbursement basis. In the City of Chowchilla, this includes the City Administrator, City Clerk/Personnel, Administrative Services, Fuel charges and Risk management.
Line-item Budget
A budget prepared along departmental lines that focuses on what is to be purchased by department.
Materials and Supplies
Expendable materials and operating supplies necessary to conduct departmental operations.
Measure N
Citywide 1% sales tax add-on approved by voters in November 2018 specifically designated for public safety.
Measure T
Countywide ½ cent sales tax imposed in Madera County for transportation for 20 years.
Mello-Roos Bond
The Mello-Roos (named after its legislative sponsors) Community Facilities District Act of 1982 established a method where almost every municipal subdivision of the state may form a special, separate district to finance a long list of public facilities by the sale of bonds and finance certain public services on a pay-as-you-go basis. These Community Facilities Districts are formed and bond issues authorized by a two-thirds vote of the property owners in the district.
Typically, the only voters in a district are one or more real estate developers who own or have an option on all of the land in the district. These land-based financings were nicknamed “dirt bonds” by the Bond Advisor years go. Bonds are sold to finance facilities that can include schools, parks, libraries, public utilities and other forms of infrastructure. The Districts may provide public services that include police and fire protection, recreation programs, area maintenance, library services, flood and storm damage. Bonded debt service and/or the public services are paid for by special taxes levied on the real property within the district. As the developer subdivides and sells of the land the new property owner assumes the tax burden. (Tax delinquencies can lead to fines and penalties and ultimately foreclosure and sale.
The ultimate security for Mello-Roos bonds is the value of the real property being taxed; consequently, a provision in the law requires the appraised value of the land to be three times the bonded debt. Recent foreclosure sales have cast doubts on the skills of the appraisers and underscores the risk of some of this debt when a severe real estate slump impact’s developers).
Modified Accrual Basis
The accrual basis of accounting where revenues are recognized when they become both “measurable” and “available” to finance expenditures of the current period. All governmental funds and agency funds are accounted for using the modified accrual basis.
Objectives
A simply stated, readily measurable statement of aim or expected accomplishments within the fiscal year. A good statement of objective should imply a specific standard of performance for a given program or stated goal.
Budget Guide Glossary
Projected FY 26-27 | Chowchilla Page 42
Operating Expenses
The cost of personnel, materials and equipment required for a department to function.
Operating Revenue
Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services.
Performance Indicators
Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs.
Performance Measure
Data collected to determine how effective or efficient a program is in achieving its objectives.
Personnel Services
Expenditures for salaries, wages, and fringe benefits of a government’s employees.
Program
A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.
Program Performance Budget
A method of budgeting whereby the services provided to the residents are broken down in identifiable service programs or performance units. A unit can be a department, a division, or a workgroup. Each program has an identifiable service or output and objectives to effectively provide the service. Performance indicators measure the effectiveness and efficiency of providing the service by the program.
Proprietary Fund
A proprietary fund used in governmental accounting to account for activities that involve business-like interactions, such as utilities.
Redevelopment Agency
A legislatively established subdivision of government established to revitalize blighted and economically depressed areas of a community and to promote economic growth. Tax Allocation bonds are issued to pay the cost of land and building acquisition and their redevelopment and are paid by the incremental increase in property tax revenues produced by the increased assessed value of the area after redevelopment. Redevelopment Agencies may also sell Housing Mortgage Revenue Bonds to finance housing units within the area, 20% of which must be for low-cost housing.
Reserve
An account used to designate a portion of the fund balance for a specific future use and is therefore, not available for general appropriation.
Resolution
Budget Guide Glossary
Projected FY 26-27 | Chowchilla Page 43
A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or a statute.
Revenue
Increases in fund resources. Revenue includes income from user fees, taxes, permits and other sources.
Section
A unit or organization that reports to a division.
Self-Supporting Activities
An enterprise activity where all service costs (including principal and interest debt payments) are covered solely from the earnings of the enterprise.
Special Revenue Funds
Used to account for revenue derived from specific taxes or other earmarked revenue sources (other than expendable trusts or for major capital projects) that are restricted by law or administrative action to expenditures for specified purposes.
Subsidy
Supplemental resources provided to ensure adequate funding when anticipated expenditures exceed revenues.
Supplemental Appropriation
An additional appropriation made by the governing body after the budget year has started.
Tax Levy
The resultant product when the tax rate per one hundred dollars is multiplied by the tax base.
Taxes
Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for the current or permanent benefit, such as special assessments.
Transfer In/Out
Amounts transferred from one fund to another to assist in financing the services for the recipient fund.
Unencumbered Balance
The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes.
User Fees
Payments made by users or customers of publicly provided services that benefit specific individuals. These services exhibit “public good” characteristics. Examples of user fees are fees paid for recreational activities, building fees.
Working Capital
Budget Guide Glossary
Projected FY 26-27 | Chowchilla Page 44
Working Capital is the difference between the City's current assets and current liabilities. This helps plan for future needs and ensures the City has enough cash and cash equivalents to meet obligations.
Budget Guide Glossary
Projected FY 26-27 | Chowchilla Page 45
Funds Summaries (Section 3)
Fund Summaries (Section 3)
Projected FY 26-27 | Chowchilla Page 46
Revenues & Expenditures Summary
The City of Chowchilla is projecting $76.55M of revenue in FY2027, which represents a 35.1% increase over the prior year.
Budgeted expenditures are projected at $76.44M in FY2027, an increase of 36.9% over the prior year.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2023 2024 2025 2026 2027
0 $20M
$40M
$60M
$80M
$100M
City-wide Comprehensive Summary
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Budgeted
Beginning Fund Balance $45,983,305 $48,071,105 $54,868,542 $63,381,511 $21,721,422 Revenues
Property Taxes $3,740,654 $3,365,496 $3,434,754 $3,170,941 $3,616,523 Sales Tax $5,239,149 $5,782,318 $5,474,884 $5,037,119 $5,100,865 Franchise Taxes $352,200 $332,693 $356,052 $330,000 $379,825 Other Taxes $433,449 $384,340 $383,331 $414,428 $391,000 Charges for Services $9,109,040 $7,991,575 $9,894,728 $10,595,456 $12,181,404 License and Permits $627,635 $659,153 $1,018,954 $906,900 $934,500 Intergovernmental $7,320,788 $10,334,980 $10,288,207 $22,588,484 $40,397,528 Fines and Penalties $248,044 $361,966 $295,509 $273,566 $285,200 Other Revenues $1,383,808 $3,406,265 $2,872,537 $2,169,988 $2,232,853 Allocated Operational Costs $2,993,979 $3,062,337 $3,086,538 $3,241,596 $3,431,186 Transfers In $10,675,728 $7,719,549 $6,839,166 $7,940,798 $7,599,884 Total Revenues $42,124,472 $43,400,673 $43,944,661 $56,669,276 $76,550,768 Expenditures
Salaries and Benefits $9,152,767 $8,586,277 $8,883,962 $10,953,401 $12,194,844 Operations and Maintenance $8,001,415 $8,151,657 $9,745,377 $9,185,095 $8,760,737 Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 47
Historical & Budgeted Revenue by Fund Type
Capital Projects Successor Agency Internal Service Fund Trust/Agency Fund Debt Service Special Revenue
General Enterprise
FY2027 Revenues by Fund Type
Enterprise $42,197,972 55.12%
General $15,199,985 19.86%
Special Revenue $14,492,764 18.93%
Trust/Agency Fund $1,385,303 1.81%
Debt Service $1,334,459 1.74%
Internal Service Fund $1,190,558 1.56%
Successor Agency $419,885 0.55%
Capital Projects $329,842 0.43%
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Budgeted
Debt Service $4,964,299 $4,856,711 $4,698,806 $5,115,141 $4,736,096 Capital Outlay $4,757,350 $4,334,327 $3,171,352 $17,161,541 $41,410,305 Overhead Allocations $2,993,979 $3,062,337 $3,086,538 $3,251,510 $3,431,186 Depreciation $886,195 $916,300 $905,569 $981,542 $0
Transfers Out $9,280,668 $6,321,744 $5,431,258 $9,208,966 $5,908,965 Total Expenditures $40,036,672 $36,229,353 $35,922,863 $55,857,196 $76,442,133 Total Revenues Less Expenditures $2,087,800 $7,171,320 $8,021,798 $812,080 $108,635 Ending Fund Balance $48,071,105 $55,242,425 $62,890,340 $64,193,591 $21,830,057 $42M $43M $44M
$57M
$77M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
$100M
76.6M
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 48
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
CDBG Planning Grant for Kings $0 $105,398 $76,502 $2,330,000 $0 CDBG Planning Grant for
Sidewalks
$0 $97,943 $27,057 $0 $0
Home Grant 2018 $0 $11,642 $0 $0 $0
General Fund $13,117,895 $14,317,858 $13,642,408 $13,662,716 $15,199,985 Airport Enterprise $341,651 $78,730 $82,736 $6,913,948 $7,194,851 Storm Drain Enterprise $3,907,405 $1,931,299 $2,571,972 $331,276 $2,608,800 Waste Water Enterprise $2,090,628 $2,236,328 $2,705,939 $2,978,182 $23,921,079 Sewer Creb Bonds $184,956 $161,873 $182,571 $186,921 $179,931 Solid Waste Enterprise $2,377,479 $2,483,467 $2,597,638 $2,686,643 $2,772,797 Water Enterprises $2,948,485 $5,074,193 $5,145,912 $5,059,803 $4,852,528 Water Meter Loan Project $229,471 $239,478 $244,757 $232,954 $236,313 Water Creb Bonds $404,807 $344,983 $439,689 $408,072 $431,673 State Gas Tax - RSTP $407,924 $375,824 $208,315 $224,872 $200,000 State Gas Tax $496,178 $570,624 $604,591 $583,760 $587,000 State Gas Tax - Rd Maint &
Rehab (SB1)
$473,120 $557,194 $590,812 $565,871 $610,711
ARPA-American RescuePlan Act $89,700 $147,644 $103,312 $72,224 $15,000 Highway Safety Improvement
(HSIP) CFDA 20.205
$0 $0 $24,912 $529,265 $501,487
Streets & Roads (LTF) $3,239,128 $2,821,674 $2,537,334 $6,672,495 $3,614,901 Landscaping & Lighting
Districts
$326,864 $338,865 $337,625 $365,665 $381,845
Transit System (CATX) $329,859 $537,819 $595,790 $1,281,824 $1,662,532 Measure N Public Safety $2,682,935 $3,095,750 $3,126,385 $2,878,773 $2,896,547 Fire SAFER Grant $64 $85 $0 $0 $0
Measure T-RTP (Regional
Transportation Program)
$349,477 $395,058 $482,372 $368,241 $406,375
Measure T-LTP Street
Maintenance
$176,453 $189,046 $226,101 $176,995 $180,687
Measure T-LTP Supplemental $118,736 $127,543 $152,480 $119,330 $128,550 Measure T-LTP Flex (Local
Transportation Program)
$114,724 $17,467 $12,702 $9,210 $8,750
Measure T-LTP ADA Comp $10,099 $7,688 $9,510 $7,340 $8,064 Measure T-TEP (Transit
Enhancement Program)
$24,389 $31,128 $37,852 $28,904 $31,415
Measure T-TEP ADA (Transit
Enhancement Program)
$6,266 $3,174 $3,812 $2,883 $1,754
Measure T-EH (Environmental
Health)
$26,309 $35,664 $41,108 $31,512 $34,703
Fire Impact Fees $247,098 $20,422 $105,411 $88,164 $168,569 Public Building Impact Fees $130,794 $37,519 $179,797 $145,936 $321,059 Parks Communkity/Rec Centers $0 $9,389 $45,606 $35,372 $82,437 Park Development
Improvement Fees
$23,954 $70,694 $311,111 $242,273 $559,540
Park In-Lieu/Quimby Fees $0 $30,937 $184,769 $153,256 $339,258 Police Impact Fees $150,353 $42,880 $108,465 $133,970 $212,577 Waste Water System Capital
Reserve
$334,366 $85,309 $241,928 $187,947 $365,918
Signalization Impact Fees $56,975 $25,186 $63,716 $52,832 $77,377 Revenues by Fund
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 49
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
CalHome State Grant Reuse
Account
$0 $0 $1,469 $453 $1,000
Storm Drain Impact Fees $22,739 $29,879 $107,464 $227,921 $141,160 Streets & Roads Impact Fees
(All)
$704,639 $131,401 $352,654 $363,405 $552,058
Water Systems Capital Reserves $138,805 $52,944 $266,825 $171,012 $334,798 CDBG $296,292 $77,434 $155,678 $5,686 $6,563
HOME PI Grants $28,266 $51,307 $133,952 $38,067 $39,375 HOME 2019 $0 $7,815 $0 $0 $0
NSP Shasta Court -$3,367 $7 -$3 $3,581 $3,500
CalHOME State Grant: 20-
CALHOME-16121
$0 $162,067 $0 $0 $0
20-PLHA-15147 / City Fund No.
470
$0 $0 $0 $25,918 $300
CDBG CVI Grant #20-CDBG00094
$55,638 $915 $0 $0 $0
CDBG - CV2 & CV3 Grant #20-
CDBG-CV2-3-00037
$65,266 $56,593 $1,403 $0 $0
CDBG GRANT#20-CDBG-12078 $61,548 $22,053 $0 $0 $0
CDBG GRANT #20-CDBG-ED10010
$307,059 $176,787 $15,954 $0 $0
NSP Olivero Ranch $3,381 $19,903 $18,321 $18,404 $16,834 EDBG Grant $15,637 $1,689 $5,384 $742 $120
Berenda Slough Bridge $574 $3,651 $17,448 $330,000 $208,992 Riverside Pedestrian
Improvements
$39,148 $9,404 $4,382 $1,468,000 $0
Alley Paving Projects $4,744 $834,360 $0 $0 $0
Bridge Preventive Maintenance $508 $3,038 $16,651 $175,000 $120,850 Fleet Services $267,688 $296,587 $341,599 $327,397 $323,366 IT Services $811,666 $606,483 $682,835 $764,533 $867,192 Community Facilities District $609,591 $705,492 $674,237 $642,279 $947,900 Greenhills Assessment District $601,267 $23,902 $47,121 $7,762 $8,750 Pheasant Run Assessment
District
$405,274 $487,296 $575,903 $419,808 $428,653
Civic Center Bond 2005 $368,731 $367,108 $367,631 $365,488 $360,516 General Fund Creb Bond $183,069 $236,393 $180,619 $161,370 $191,170 Pension Obligation Bond $881,556 $895,675 $931,106 $951,856 $782,773 Successor Agency Operations $512,259 $1,064,149 $574,291 $16,854 $12,501 Successor Agency Debt Fund $419,369 $418,569 $418,745 $434,311 $407,384 Successor Agency Housing
Fund
-$95,416 $0 $0 $0 $0
Total Revenues $42,124,472 $43,400,673 $43,944,661 $56,669,276 $76,550,768 Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 50
Historical and Budgeted Revenue by Source
Fines and Penalties Franchise Taxes Other Taxes
License and Permits Other Revenues Allocated Operational Costs Property Taxes Sales Tax Transfers In
Charges for Services Intergovernmental
FY2027 Revenues by Source
Intergovernmental $40,397,528 52.77%
Charges for Services $12,181,404 15.91%
Transfers In $7,599,884 9.93%
Sales Tax $5,100,865 6.66%
Property Taxes $3,616,523 4.72%
Allocated Operational Costs $3,431,186 4.48%
Other Revenues $2,232,853 2.92%
License and Permits $934,500 1.22%
Other Taxes $391,000 0.51%
Franchise Taxes $379,825 0.50%
Fines and Penalties $285,200 0.37%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Property Taxes $3,740,654 $3,365,496 $3,434,754 $3,170,941 $3,616,523 Sales Tax $5,239,149 $5,782,318 $5,474,884 $5,037,119 $5,100,865 Franchise Taxes $352,200 $332,693 $356,052 $330,000 $379,825 Other Taxes $433,449 $384,340 $383,331 $414,428 $391,000 Charges for Services $9,109,040 $7,991,575 $9,894,728 $10,595,456 $12,181,404 License and Permits $627,635 $659,153 $1,018,954 $906,900 $934,500 FY2023 FY2024 FY2025 FY2026 FY2027
0 25M
50M
75M
100M
76.6M
Revenues by Source
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 51
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Intergovernmental $7,320,788 $10,334,980 $10,288,207 $22,588,484 $40,397,528 Fines and Penalties $248,044 $361,966 $295,509 $273,566 $285,200 Other Revenues $1,383,808 $3,406,265 $2,872,537 $2,169,988 $2,232,853 Allocated Operational Costs $2,993,979 $3,062,337 $3,086,538 $3,241,596 $3,431,186 Transfers In $10,675,728 $7,719,549 $6,839,166 $7,940,798 $7,599,884 Total Revenues $42,124,472 $43,400,673 $43,944,661 $56,669,276 $76,550,768 Historical & Budgeted Revenues by Department
Covid Funds Culture & Leisure Redevelopment
Maintenance District Community Development Public Safety Transportation General Government Public Utilities
FY2027 Revenues by Department
Public Utilities $35,844,997 46.83%
Transportation $16,131,057 21.07%
General Government $14,126,362 18.45%
Public Safety $5,897,936 7.70%
Community Development $1,703,454 2.23%
Maintenance District $1,329,745 1.74%
Culture & Leisure $1,082,332 1.41%
Redevelopment $419,885 0.55%
Covid Funds $15,000 0.02%
FY2023 FY2024 FY2025 FY2026 FY2027
0 25M
50M
75M
100M
76.6M
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 52
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
General Government $12,031,792 $12,977,218 $13,085,372 $13,695,802 $14,126,362 Public Safety $5,790,022 $5,846,475 $5,278,273 $4,679,343 $5,897,936 Community Development $2,729,033 $2,015,284 $2,207,027 $3,835,682 $1,703,454 Culture & Leisure $151,218 $491,553 $695,808 $550,698 $1,082,332 Transportation $6,920,900 $6,755,671 $6,065,277 $19,905,687 $16,131,057 Public Utilities $12,639,140 $12,639,754 $14,504,694 $12,470,731 $35,844,997 Covid Funds $89,700 $147,644 $103,312 $72,224 $15,000
Maintenance District $936,455 $1,044,357 $1,011,861 $1,007,944 $1,329,745 Redevelopment $836,213 $1,482,718 $993,036 $451,165 $419,885 Total Revenues $42,124,472 $43,400,673 $43,944,661 $56,669,276 $76,550,768 Expenditures by Fund Summary
Historical & Budgeted Expenditures by Fund Type
Capital Projects Successor Agency Internal Service Fund Trust/Agency Fund Debt Service Special Revenue
General Enterprise
Revenues by Department
FY2023 FY2024 FY2025 FY2026 FY2027
0 25M
50M
75M
100M
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 53
FY2027 Expenditures by Fund Type
Enterprise $42,244,173 55.26%
General $15,590,807 20.40%
Special Revenue $13,850,838 18.12%
Debt Service $1,339,459 1.75%
Internal Service Fund $1,190,566 1.56%
Trust/Agency Fund $977,480 1.28%
Successor Agency $918,968 1.20%
Capital Projects $329,842 0.43%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
CDBG Planning Grant for Kings $0 $105,398 $76,502 $2,330,000 $0 CDBG Planning Grant for
Sidewalks
$0 $97,943 $27,057 $0 $0
Home Grant 2018 $0 $11,992 $0 $0 $0
General Fund $11,751,577 $12,450,960 $12,333,218 $14,951,840 $15,590,807 Airport Enterprise $58,665 $65,569 $63,210 $7,073,297 $7,183,095 Storm Drain Enterprise $2,366,545 $216,635 $207,573 $362,257 $2,892,375 Waste Water Enterprise $2,081,166 $1,751,940 $1,840,163 $2,703,783 $24,617,210 Sewer Creb Bonds $149,600 $145,301 $139,202 $187,638 $179,931 Solid Waste Enterprise $2,101,740 $2,257,551 $2,345,253 $2,300,570 $2,493,291 Water Enterprises $3,852,189 $3,328,104 $3,571,038 $4,992,187 $4,283,248 Water Debt Service $6,968 $0 $0 $0 $0
Water Meter Loan Project $10,271 $3,740 $3,232 $163,850 $163,350 Water Creb Bonds $369,879 $368,971 $368,991 $408,147 $431,673 State Gas Tax - RSTP $683,909 $209,862 $0 $224,872 $182,822 State Gas Tax $87,126 $189,209 $246,312 $1,300,952 $645,799 State Gas Tax - Rd Maint &
Rehab (SB1)
$640,015 $541,382 $272,827 $718,000 $296,400
ARPA-American RescuePlan Act $62,433 $1,634,548 $1,986,962 $1,106,597 $744,648 Highway Safety Improvement
(HSIP) CFDA 20.205
$0 $0 $20,737 $529,265 $501,487
Streets & Roads (LTF) $3,549,166 $2,057,981 $2,717,926 $5,134,293 $4,411,487 Landscaping & Lighting
Districts
$277,548 $325,961 $359,337 $361,128 $362,628
Transit System (CATX) $602,369 $575,457 $701,866 $729,002 $2,370,897 Measure N Public Safety $2,772,374 $2,993,448 $2,397,852 $2,218,949 $3,453,878 Fire SAFER Grant $13,288 $3,045 $0 $0 $0
76.4M
Expenditures by Fund
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 54
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Measure T-RTP (Regional
Transportation Program)
$61,733 $7,575 $96,098 $294,598 $308,500
Measure T-LTP Street
Maintenance
$150,608 $178,913 $179,775 $174,166 $175,000
Measure T-LTP Supplemental $92,562 $120,427 $120,330 $117,228 $124,000 Measure T-LTP Flex (Local
Transportation Program)
$33,104 $129,591 $163,710 $0 $0
Measure T-LTP ADA Comp $26,335 $14 $1,939 $9,859 $9,859 Measure T-TEP (Transit
Enhancement Program)
$36,506 $99 $52,433 $100 $0
Measure T-TEP ADA (Transit
Enhancement Program)
$34 $14 $1 $15 $0
Measure T-EH (Environmental
Health)
$319 $45,134 $9 $135 $0
Fire Impact Fees $602,282 $8,222 $39,837 $0 $0
Public Building Impact Fees $62,206 $17,580 $84,550 $0 $0 Parks Communkity/Rec Centers $0 $4,552 $21,910 $0 $0
Park Development
Improvement Fees
$873 $104,909 $160,984 $0 $0
Park In-Lieu/Quimby Fees $0 $0 $9 $0 $0
Police Impact Fees $63,231 $8,784 $41,195 $0 $0
Waste Water System Capital
Reserve
$140,378 $19,145 $87,043 $400,000 $0
Signalization Impact Fees $22,486 $11,105 $91,756 $59,901 $1,933 CalHome State Grant Reuse
Account
$0 $0 $2 $0 $0
Storm Drain Impact Fees $801,472 $35 $7 $0 $0
Streets & Roads Impact Fees
(All)
$319,334 $26,351 $116,210 $0 $0
Water Systems Capital Reserves $50,217 $420,114 $92,929 $200,000 $200,000 CDBG $940,281 $43,198 $44,775 $45,000 $46,000
HOME PI Grants $12,089 $3,125 $2,659 $3,100 $3,000
HOME 2019 $0 $1,563 $0 $0 $0
NSP Shasta Court $8 $3,501 $3,500 $3,500 $3,500
CalHOME State Grant: 20-
CALHOME-16121
$0 $173,480 $587 $0 $0
20-PLHA-15147 / City Fund No.
470
$0 $0 $417,282 $25,918 $2,500
CDBG CVI Grant #20-CDBG00094
$51,903 $915 $0 $0 $0
CDBG - CV2 & CV3 Grant #20-
CDBG-CV2-3-00037
$75,022 $56,593 $1,403 $0 $0
CDBG GRANT#20-CDBG-12078 $61,548 $22,053 $0 $0 $0
CDBG GRANT #20-CDBG-ED10010
$293,566 $176,787 $15,954 $0 $0
NSP Olivero Ranch $2,382 $6,281 $6,513 $6,384 $6,500
EDBG Grant $1,380 $20,714 $23,837 $0 $0
Berenda Slough Bridge $574 $3,651 $17,448 $330,000 $208,992 Riverside Pedestrian
Improvements
$39,148 $9,404 $4,382 $1,505,334 $0
Alley Paving Projects $4,744 $834,360 $0 $23,881 $0
Bridge Preventive Maintenance $574 $3,673 $16,651 $175,000 $120,850 Fleet Services $382,223 $293,525 $333,304 $327,397 $323,370 Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 55
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
IT Services $613,986 $669,784 $810,387 $855,755 $867,196 Community Facilities District $598,571 $645,033 $608,964 $656,289 $594,325 Greenhills Assessment District $546,997 $543,676 $1,064 $0 $0 Pheasant Run Assessment
District
$397,908 $394,453 $382,604 $390,618 $383,155
Civic Center Bond 2005 $368,731 $154,938 $365,531 $365,688 $360,516 General Fund Creb Bond $183,069 $187,575 $235,836 $161,370 $196,170 Pension Obligation Bond $881,326 $899,875 $926,907 $951,856 $782,773 Successor Agency Operations $540,014 $511,745 $552,530 $543,066 $511,584 Successor Agency Debt Fund $140,119 $131,895 $120,766 $434,411 $407,384 Total Expenditures $40,036,672 $36,229,353 $35,922,863 $55,857,196 $76,442,133 Historical & Budgeted Expenditures by Type
Depreciation Overhead Allocations Debt Service
Transfers Out Operations and Maintenance Salaries and Benefits Capital Outlay
FY2027 Expenditures by Type
Capital Outlay $41,410,305 54.17%
Salaries and Benefits $12,194,844 15.95%
Operations and Maintenance $8,760,737 11.46%
Transfers Out $5,908,965 7.73%
Debt Service $4,736,096 6.20%
Overhead Allocations $3,431,186 4.49%
FY2023 FY2024 FY2025 FY2026 FY2027
0 25M
50M
75M
100M
76.4M
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 56
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits $9,152,767 $8,586,277 $8,883,962 $10,953,401 $12,194,844 Operations and Maintenance $8,001,415 $8,151,657 $9,745,377 $9,185,095 $8,760,737 Debt Service $4,964,299 $4,856,711 $4,698,806 $5,115,141 $4,736,096 Capital Outlay $4,757,350 $4,334,327 $3,171,352 $17,161,541 $41,410,305 Overhead Allocations $2,993,979 $3,062,337 $3,086,538 $3,251,510 $3,431,186 Depreciation $886,195 $916,300 $905,569 $981,542 $0
Transfers Out $9,280,668 $6,321,744 $5,431,258 $9,208,966 $5,908,965 Total Expenditures $40,036,672 $36,229,353 $35,922,863 $55,857,196 $76,442,133 Historical & Budgeted Expenditures by Function
Debt Service Redevelopment Maintenance District
Covid Funds Culture & Leisure Community Development
General Government Public Safety Transportation
Public Utilities
Expenditures by Type
FY2023 FY2024 FY2025 FY2026 FY2027
0 25M
50M
75M
100M
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 57
FY2027 Expenditures by Function
Public Utilities $35,261,078 46.13%
Transportation $16,541,121 21.64%
Public Safety $11,397,650 14.91%
General Government $7,179,754 9.39%
Culture & Leisure $1,837,311 2.40%
Community Development $1,604,650 2.10%
Maintenance District $956,953 1.25%
Redevelopment $918,968 1.20%
Covid Funds $744,648 0.97%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
General Government $5,947,724 $5,916,866 $7,086,329 $7,702,537 $7,179,754 Public Safety $10,070,831 $9,555,228 $8,394,307 $9,117,452 $11,397,650 Community Development $3,273,920 $2,684,119 $2,106,054 $4,034,375 $1,604,650 Culture & Leisure $785,776 $1,302,653 $1,168,567 $1,783,011 $1,837,311 Transportation $6,409,309 $5,009,769 $4,883,618 $18,399,898 $16,541,121 Public Utilities $11,923,458 $8,511,535 $8,655,430 $11,718,432 $35,261,078 Debt Service $6,968 $0 $0 $0 $0
Covid Funds $62,433 $1,634,548 $1,986,962 $1,106,597 $744,648 Maintenance District $876,119 $970,994 $968,301 $1,017,417 $956,953 Redevelopment $680,133 $643,641 $673,296 $977,477 $918,968 Total Expenditures $40,036,672 $36,229,353 $35,922,863 $55,857,196 $76,442,133
76.4M
Expenditures by Function
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 58
Resources & Appropriations
City of Cho
Budget for
Fund Fund Name
2026-2027 Projected Budget Projected Fund Balance
Dept Revenues Expenses
Surplus /
(Deficit) 2025/2026 2026/2027
100 General
1600 General Admin 11,426,944 427,314 10,999,630
1605 City Council 8,600 138,501 (129,901)
1610 City Clerk - 389,497 (389,497)
1615 City Attorney - 225,000 (225,000)
1705 General Services- General Government 5,000 1,860,415 (1,855,415) 1710 Administrative Services - 556,177 (556,177)
1712 City Property 156,300 36,480 119,820
1720 Finance 4,500 1,016,330 (1,011,830)
2610 Police Sworn 1,887,630 6,699,656 (4,812,026)
2615 Police NET 331,412 331,412 -
2705 Fire 401,200 912,687 (511,487)
4705 Community & Economic Development 877,300 1,159,989 (282,689) 6610 Community Pool 5,000 32,261 (27,261)
6615 Senior Services - 50,000 (50,000)
6620 Parks & Facilities 60,097 1,411,737 (1,351,640)
6625 Community Relations 36,000 343,298 (307,298)
Total General Fund 15,199,984 15,590,755 (390,771) 11,458,590 11,067,819 Enterprise Funds
200 Airport 7,194,851 7,183,090 11,761 877,787 889,548
220 Storm Drain 2,608,800 2,892,370 (283,570) 8,233,708 7,950,138 240-242 Sewer 24,101,010 24,797,137 (696,127) 9,927,188 9,231,061 260 Solid Waste 2,772,797 2,493,291 279,506 1,502,194 1,781,700 280-283 Water 5,520,514 4,878,267 642,247 10,191,392 10,833,639 Total Enterprise 42,197,972 42,244,155 (46,183) 30,732,270 30,686,087 Special Revenue Funds
300 Regional Surface Transportation Program (RSTP) 200,000 182,822 17,178 98,292 115,470 301 Gas Tax 587,000 645,799 (58,799) 2,444,779 2,385,980 302 RMRA 610,711 596,400 14,311 1,472,230 1,486,541
303 American Rescue Plan Act (ARPA) 15,000 744,648 (729,648) 753,834 24,186 304 Highway Safety Improvement 501,487 501,487 - 4,175 4,175 305 Streets & Roads- LTF 3,614,901 3,793,296 (178,395) 3,100,050 2,921,655 310 Maintenance Assessment District 381,845 362,628 19,217 670,216 689,433 325 Transit 1,701,805 2,370,897 (669,092) (144,679) (813,771) 340 Measure N 2,896,547 3,453,866 (557,319) 4,690,357 4,133,038 341 Fire SAFER Grant - - - (30,529) (30,529)
350-357 Measure T 800,296 742,359 57,937 3,206,285 3,264,222 380 Fire Impact Fees 168,569 - 168,569 219,043 387,612
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 59
382 Public Building Impact Fees 321,059 - 321,059 (85,064) 235,995 383 Park Com/Rec Centers 82,437 - 82,437 82,595 165,032 384 Park Development Fees 559,540 - 559,540 657,258 1,216,798 385 Park In Lieu Fees/Quimby Fees 339,258 - 339,258 514,241 853,499 386 Police Impact Fees 212,577 - 212,577 681,140 893,717 388 Wastewater Impact Fees 365,918 - 365,918 1,720,896 2,086,814 390 Signalization Impact Fund 77,377 1,933 75,444 501,067 576,510 392 Storm Drain Impact Fees 141,160 - 141,160 334,066 475,226 394 Streets & Roads Impact Fees 552,058 - 552,058 2,690,916 3,242,974 396 Water Impact Fees 334,798 200,000 134,798 382,966 517,764 400 CDBG grant PI 6,563 46,000 (39,438) 338,363 298,926 402 CDBG Planning Grant for Kings - - - - -
403 CDBG Planning Grant for Sidewalks - - - - -
450 HOME Grant PI 39,375 3,000 36,375 1,546,597 1,582,972 452 HOME Grant 2019 - - - (8,332) (8,332)
453 HOME-Shasta 3,500 3,500 - (2,602) (2,602)
454 Home Grant 2018 - - - (350) (350)
460 Cal Home State Grant - - - (12,000) (12,000)
470 20 PLHA Grant 300 2,500 (2,200) 17,672 15,472
480 CDBG CVI - - - - -
481 CDBG - CV2 & CV3 - - - - -
496 Community Development Grants - - - - -
497 Community Development Grants - - - - -
498 NSP Olivero 16,834 6,500 10,334 195,065 205,399
499 Economic Development Block Grants (EDBG) 120 - 120 6,948 7,068 Total Special Revenue Funds 14,531,032 13,657,635 873,397 26,045,496 26,918,893 Capital Projects Funds
588 Berenda Slough Bridge 208,992 208,992 - - -
589 Riverside/11th & Kings Project - - - - -
590 Alley Paving Projects - - - - -
591 Bridge Preventive Maintenance 120,850 120,850 - - - Total Capital Projects Funds 329,842 329,842 - - -
Internal Service Funds
601 Fleet 323,366 323,366 - (16,706) (16,706)
602 Information Technology 867,192 867,192 - 15,522 15,522 Total Internal Service Funds 1,190,558 1,190,558 - (1,184) (1,184) Trust & Agency
800 Community Facilities District 947,900 594,325 353,575 1,820,367 2,173,942 840 Greenhills Assessment District 8,750 - 8,750 337,732 346,482 842 Pheasant Run Assessment District 428,652 383,155 45,497 1,008,301 1,053,798 Total Trust and Agency 1,385,302 977,480 407,822 3,166,400 3,574,222 Debt Service Funds
916 2005 Civic Center Bond 360,516 360,516 - 662,965 662,965 Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 60
918 PFA- CREB 191,170 196,170 (5,000) 75,480 70,480
919 Pension Obligation Bonds 782,773 782,773 - - -
Total Debt Service 1,334,459 1,339,459 (5,000) 738,445 733,445 Successor Agency
956-957 Operating Fund 419,884 918,968 (499,084) (3,668,406) (4,167,490) Total Successor Agency 419,884 918,968 (499,084) (3,668,406) (4,167,490) TOTALS CITY WIDE 76,589,033 76,248,850 340,183 68,471,611 68,811,794 Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 61
Allocation of Approved Positions
ALLOCATION OF APPROVED POSITIONS
FULL TIME EQUIVALENTS
2022-2023
Audited
2023-2024
Audited
2024-2025
Audited
2025-2026
Amended
2026-2027
Adopted
CITY COUNCIL
City Council Members 5.00 5.00 5.00 5.00 5.00
Total FTE’s 5.00 5.00 5.00 5.00 5.00
ADMINISTRATION
City Administrator 1.00 1.00 1.00 1.00 1.00
HR Manager - 1.00 1.00 1.00 1.00
Secretary II/Deputy City Clerk 0.50 0.50 0.50 0.50 0.50 Total FTE’s 1.50 2.50 2.50 2.50 2.50
CITY CLERK
City Clerk 1.00 1.00 1.00 1.00 1.00
Secretary II/Deputy City Clerk 0.50 0.50 0.50 0.50 0.50 Total FTE’s 1.50 1.50 1.50 1.50 1.50
COMMUNITY & ECONOMIC DEVELOPMENT
Community & Economic Development Director 1.00 1.00 1.00 1.00 1.00 Community & Economic Specialist 1.00 1.00 1.00 1.00 1.00 Senior Building Inspector 1.00 1.00 1.00 1.00 1.00
Project Permit Technician Supervisor 1.00 1.00 - - -
Permit Technician I/II 1.00 - 1.00 1.00 1.00
Total FTE’s 5.00 4.00 4.00 4.00 4.00
RECREATION & COMMUNITY ENGAGEMENT
Director of Recreation & Community Engagement - - - 0.90 0.90 Deputy Director of Recreation & Community Engagement 1.00 1.00 1.00 - - Recreation & Community Outreach Manager - - - - -
Clerial & Recreation Aid - - 0.50 0.50 1.00
Lifeguards I/II 0.19 0.19 0.19 0.19 0.19
Pool Manager 0.06 0.06 0.06 0.06 0.06
Site Supervisor - Senior Center - - - - -
Total FTE’s 1.25 1.25 1.75 1.65 2.15
FINANCE DEPARTMENT
Finance Director 0.90 0.90 0.90 1.00 1.00
Fiscal Manager 0.50 1.00 1.00 1.00 1.00
Accounting Manager 1.50 0.35 - - -
Accounting Technicians I/II - 2.00 2.00 2.00 2.00
Utility Billing Clerk 3.50 2.50 2.00 2.00 2.00
Total FTE’s 6.40 6.75 5.90 6.00 6.00
FIRE DEPARTMENT
Fire Chief 0.90 0.90 0.90 0.90 0.90
Administrative Analyst (SAFER GRANT) 0.17 0.17 - - -
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 62
Total FTE’s 1.07 1.07 0.90 0.90 0.90
INFORMATION TECHNOLOGY
Finance Director 0.10 0.10 0.10- -
Director of Recreation & Community Engagement - - - 0.10 0.10 IT Systems Administrator 2.00 2.00 2.00 2.00 2.00
IT Support Technician - - - - 1.00
Total FTE’s 2.10 2.10 2.10 2.10 3.10
POLICE DEPARTMENT
Chief of Police 1.00 1.00 1.00 1.00 1.00
Police Commander 1.00 - - - -
Police Lieutenant - 2.00 2.00 2.00 2.00
Police Sergeant 5.00 4.00 4.00 4.00 4.00
Police Officer I/II 12.00 12.00 12.00 12.00 13.00
Administrative Supervisor 1.00 1.00 1.00 1.00 1.00
Community Services Officers/Dispatchers 7.00 7.00 7.00 7.00 8.00 Community Services Officers/Dispatchers Relief 0.50 0.50 0.50 0.50 - Animal Control Officer 1.00 1.00 1.00 1.00 1.00
Reserve Police Officers I/II 0.92 0.92 0.92 0.92 0.50
Laborer II 0.50 0.50 0.50 0.50 0.50
Total FTE’s 29.92 29.92 29.92 29.92 31.00
PUBLIC WORKS
AIRPORT
Public Works Director 0.05 0.05 0.05 0.05 0.05
Senior Administrative Supervisor 0.05 0.05 0.05 0.05 0.05 Total FTE’s 0.10 0.10 0.10 0.10 0.10
FLEET DEPARTMENT
Public Works Director 0.05 0.05 0.05 0.05 0.05
Deputy Director of Public Works - 0.05 0.05 0.05 0.05
Chief Mechanic 1.00 1.00 1.00 1.00 1.00
Total FTE’s 1.05 1.10 1.10 1.10 1.10
PARKS AND FACILITIES & GENERAL SERVICES
Public Works Director - 0.05 0.05 0.05 0.05
Deputy Director of Public Works - 0.05 0.05 - -
Public Works Supervisor 0.50 - - - -
Park & Facilities Supervisor - 1.00 1.00 1.00 1.00
Parks & Facilities Worker I/II/III 5.00 4.00 4.00 5.00 5.00 Total FTE’s 5.50 5.10 5.10 6.05 6.05
SEWER DIVISION
Public Works Director 0.30 0.25 0.25 0.25 0.30
Deputy Director of Public Works - 0.15 0.15 0.15 0.15
Public Works Supervisor 0.15 - - - -
Senior Administrative Supervisor 0.35 0.35 0.35 0.35 0.35 Administrative Analyst 0.70 0.70 0.70 0.70 0.70
Equipment Operator - - - - -
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 63
Waste Water Supervisor 1.00 - - - 1.00
Waste Water Treatment Plant Operator I/II/III 3.00 3.00 3.00 3.00 4.00 Specialized Service Maintenance Worker I/II 0.33 0.33 0.33 0.66 0.33 Total FTE’s 5.83 4.78 4.78 5.11 6.83
STORM DRAIN
Public Works Director 0.05 0.05 0.05 0.05 0.05
Deputy Director of Public Works - 0.05 0.05 0.05 0.05
Public Works Supervisor 0.50 - - - -
Senior Administrative Supervisor 0.10 0.10 0.10 0.10 0.10 Administrative Analyst 0.10 0.10 0.10 0.10 0.10
Equipment Operator - - - - -
Total FTE’s 0.75 0.30 0.30 0.30 0.30
STREET DIVISION
Public Works Director 0.25 0.25 0.25 0.25 0.25
Deputy Director of Public Works - 0.35 0.35 0.35 0.35
Public Works Supervisor 0.35 - - - -
Senior Administrative Supervisor 0.15 0.15 0.15 0.15 0.15 Administrative Analyst 0.50 0.50 0.50 0.50 0.50
Equipment Operator - - - - -
Streets & Construction Worker I/II/III 3.00 3.00 3.00 3.00 3.00 Specialized Service Maintenance Worker I/II 0.34 0.34 0.34 0.67 - Total FTE’s 4.59 4.59 4.59 4.92 4.25
WATER DIVISION
Public Works Director 0.30 0.30 0.30 0.30 0.30
Fire Chief/Code Enforcement Officer 0.10 0.10 0.10 0.10 0.10 Deputy Director of Public Works - 0.35 0.35 0.35 0.35
Public Works Supervisor 0.40 - - - -
Senior Administrative Supervisor 0.35 0.35 0.35 0.35 0.35 Administrative Analyst 0.70 0.70 0.70 0.70 0.70
Water Systems Supervisor 1.00 1.00 1.00 1.00 1.00
Equipment Operator - - - - -
Water Systems Worker I/II/III 4.00 4.00 4.00 4.00 4.00
Specialized Service Maintenance Worker I/II 0.33 0.33 0.33 0.66 0.67 Fire Hydrant Specialist 0.22 0.22 0.22 0.22 0.05
Total FTE’s 7.40 7.35 7.35 7.68 7.52
Total FTE’s for Public Works 25.22 23.32 23.32 25.26 26.15
TRANSIT
Community Service Transit Supervisor 1.00 1.00 1.00 1.00 1.00 Transit Driver II/Dispatcher - - 1.00 1.00 1.00
Transit Driver I/Dispatcher 2.50 2.50 1.50 1.50 2.00
Total FTE’s 3.50 3.50 3.50 3.50 4.00
MEASURE N PUBLIC SAFETY
Community Services Officers/Dispatchers 2.00 2.00 2.00 1.00 1.00 Code Enforcement Officer - - - 1.00 1.00
Police Officer I/II 3.00 3.00 3.00 3.00 3.00
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 64
Fire Battalion Chief - - - - -
Fire Captain - - - 2.00 2.00
Fire Engineer - - - 1.00 1.00
Fire Inspector 1.00 1.00 1.00 - -
Total FTE’s 6.00 6.00 6.00 8.00 8.00
SUMMARY
- -
CITY COUNCIL 5.00 5.00 5.00 5.00 5.00
ADMINISTRATIVE SERVICES 1.50 2.50 2.50 2.50 2.50
CITY CLERK 1.50 1.50 1.50 1.50 1.50
COMMUNITY DEVELOPMENT 5.00 4.00 4.00 4.00 4.00
COMMUNITY RELATIONS 1.25 1.25 1.75 1.65 2.15
FINANCE DEPARTMENT 6.40 6.75 5.90 6.00 6.00
FIRE DEPARTMENT 1.07 1.07 0.90 0.90 0.90
INFORMATION TECHNOLOGY 2.10 2.10 2.10 2.10 3.10
POLICE DEPARTMENT 29.92 29.92 29.92 29.92 31.00
PUBLIC WORKS DEPARTMENT 25.22 23.32 23.32 25.26 26.15
TRANSIT 3.50 3.50 3.50 3.50 4.00
MEASURE N PUBLIC SAFETY 6.00 6.00 6.00 8.00 8.00
Total City of Chowchilla FTE’s 88.46 86.91 86.39 90.33 94.30 Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 65
Employee Head Count Summary
EMPLOYEE HEADCOUNT
FULL AND PART TIME CITY WIDE
Actual Adopted
DEPARTMENT 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
FT PT FT PT FT PT FT PT FT PT
ADMINISTRATIVE SERVICES
City Council 5 - 5 - 5 - 5 - 5 -
Administration 1 - 1 - 2 - 2 - 2 -
City Clerk 2 - 2 - 2 - 2 - 2 -
Recreation & Community Engagement 1 4 1 4 1 5 1 5 2 4
Finance 6 1 6 2 6 - 6 - 6 -
Information Technology 2 - 2 - 2 - 2 - 3 -
Total Headcount of Employees 17 5 17 6 18 5 18 5 20 4
COMMUNITY & ECONOMIC DEVELOPMENT
Total Headcount of Employees 4 - 4 - 4 - 4 - 4 -
FLEET
Total Headcount of Employees 1 - 1 - 1 - 1 - 1 -
PUBLIC SAFETY
Fire Services (includes Volunteer Firefighters) 1 24 1 24 1 24 1 24 1 24 Police Services 29 4 29 4 29 4 29 4 30 2
Measure N Public Safety 6 - 6 - 6 - 8 - 8 -
Fire SAFER Grant - 1 - 1 - - - - - -
Total Headcount of Employees 36 29 36 29 36 28 38 28 39 26
PARKS & FACILITIES
Total Headcount of Employees 5 - 5 - 5 - 6 - 6 -
PUBLIC WORKS & GENERAL SERVICES
Total Headcount of Employees 18 8 18 9 17 9 16 9 18 8
TRANSIT
Total Headcount of Employees 3 1 3 1 3 1 3 1 4 -
TOTAL EMPLOYEE HEADCOUNT 84 43 84 45 84 43 86 43 92 38
Employees are shown in primary deparments even
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 66
Employee Head Count Detail
EMPLOYEE HEADCOUNT (CONTINUED)
FUND - DEPARTMENT
Actual Adopted
2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
GENERAL FUND - CITY COUNCIL FT PT FT PT FT PT FT PT FT PT City Council 5 - 5 - 5 - 5 - 5 -
Total Headcount of Employees 5 - 5 - 5 - 5 - 5 -
GENERAL FUND - ADMINISTRATION FT PT FT PT FT PT FT PT FT PT City Administrator 1 - 1 - 1 - 1 - 1 -
HR Manager - - - - 1 - 1 - 1 -
Total Headcount of Employees 1 - 1 - 1 - 2 - 2 -
GENERAL FUND - CITY CLERK FT PT FT PT FT PT FT PT FT PT City Clerk 1 - 1 - 1 - 1 - 1 -
Secretary II/Deputy City Clerk* 1 - 1 - 1 - 1 - 1 -
Total Headcount of Employees 2 - 2 - 2 - 2 - 2 -
GENERAL FUND - RECREATION & COMMUNITY ENGAGEM FT PT FT PT FT PT FT PT FT PT Director of Recreation & Community Engagement - - - - - - 1 - 1 - Deputy Director of Recreation & Community Engagement 1 - 1 - 1 - - - - - Recreation & Community Outreach Manager - - - - - - - - - - Lifeguards I/II - 3 - 3 - 3 - 3 - 3
Pool Manager - 1 - 1 - 1 - 1 - 1
Clerical & Recreation Aid - - - - - 1 - 1 1 -
Total Headcount of Employees 1 4 1 4 1 5 1 5 2 4
GENERAL FUND - FINANCE FT PT FT PT FT PT FT PT FT PT
Finance Director 1 - 1 - 1 - 1 - 1 -
Fiscal Manager 1 - 1 - 1 - 1 -
Accounting Manager 2 - - 1 - - - - - -
Account Technicians I/II - - 2 - 2 - 2 - 2 -
Utility Billing Clerk 3 1 2 1 2 - 2 - 2 -
Total Headcount of Employees 6 1 6 2 6 - 6 - 6 -
GENERAL FUND - INFORMATION TECHNOLOGY FT PT FT PT FT PT FT PT FT PT IT Systems Administrator 2 - 2 - 2 - 2 - 3 -
Total Headcount of Employees 2 - 2 - 2 - 2 - 3 -
GENERAL FUND - COMMUNITY & ECONOMIC DEVELOPME FT PT FT PT FT PT FT PT FT PT Community & Economic Development Director 1 - 1 - 1 - 1 - 1 - Community & Economic Specialist 1 - 1 - 1 - 1 - 1 -
Senior Building Inspector 1 - 1 - 1 - 1 - 1 -
Permit Technician Supervisor 1 - 1 - - - - - - -
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 67
Permit Technician I/II 1 - - - 1 - 1 - 1 -
Total Headcount of Employees 5 - 4 - 4 - 4 - 4 -
GENERAL FUND/ENTERPRISE FUNDS - FLEET FT PT FT PT FT PT FT PT FT PT Chief Mechanic 1 - 1 - 1 - 1 - 1 -
Total Headcount of Employees 1 - 1 - 1 - 1 - 1 -
GENERAL FUND - FIRE SERVICES FT PT FT PT FT PT FT PT FT PT Fire Chief 1 - 1 - 1 - 1 - 1 -
Volunteer Firefighters - 24 - 24 - 24 - 24 - 24
Total Headcount of Employees 1 24 1 24 1 24 1 24 1 24
GENERAL FUND - POLICE SERVICES
Police Chief 1 - 1 - 1 - 1 - 1 -
Police Commander 1 - - - - - - - - -
Police Lieutenant - - 2 - 2 - 2 - 2 -
Police Sergeant 5 - 4 - 4 - 4 - 4 -
Administrative Supervisor 1 - 1 - 1 - 1 - 1 -
Animal Control Officer 1 - 1 - 1 - 1 - 1 -
Community Services Officer/Dispatchers 7 1 7 1 7 1 7 1 8 1 Police Officer Trainees, I & II 13 - 13 - 13 - 13 - 13 - Police Officer Reserves - 2 - 2 - 2 - 2 - 2
Laborers - 1 - 1 - 1 - 1 - 1
Total Headcount of Employees 29 4 29 4 29 4 29 4 30 4
GENERAL FUND - PARKS AND FACILITIES FT PT FT PT FT PT FT PT FT PT Park and Facilities Supervisor - - 1 - 1 - 1 - 1 -
Parks and Facilities Worker I/II/ III 5 - 4 - 4 - 5 - 5 - Total Headcount of Employees 5 - 5 - 5 - 6 - 6 -
ENTERPRISE FUNDS - PUBLIC WORKS FT PT FT PT FT PT FT PT FT PT Public Works Director 1 - 1 - 1 - 1 - 1 -
Deputy Director Public Works - - 1 - 1 - 1 - 1 -
Administrative Analyst 2 - 2 - 2 - 2 - 2 -
Equipment Operator - - - - - - - - - -
Fire Hydrant Specialist - 6 - 7 - 7 - 7 - 7
Public Works Supervisor 1 - - - - - - - - -
Senior Administrative Supervisor 1 - 1 - 1 - 1 - 1 -
Specialized Maintenance Worker I/II - 2 - 2 - 2 - 2 - 2 Streets & Construction Worker I/II/III 3 - 3 - 3 - 3 - 3 - Waste Water Systems Supervisor 1 - - - - - - - 1 -
Waste Water Systems Worker I/II/III 3 - 3 - 3 - 3 - 4 - Water Systems Supervisor 1 - 1 - 1 - 1 - 1 -
Water Systems Worker I/II/III 4 - 4 - 4 - 4 - 4 -
Total Headcount of Employees 17 8 16 9 16 9 16 9 18 9
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 68
SPECIAL REVENUE - MEASURE N PUBLIC SAFETY FT PT FT PT FT PT FT PT FT PT Fire Battalion Chief - - - - - - - - - -
Fire Captain - - - - - - 2 - 2 -
Fire Engineer - - - - - - 1 - 1 -
Fire Inspector 1 - 1 - 1 - - - - -
Community Services Officer/Dispatchers 2 - 2 - 2 - 2 - 2 - Police Officer I & II 3 - 3 - 3 - 3 - 3 -
Total Headcount of Employees 6 - 6 - 6 - 8 - 8 -
SPECIAL REVENUE - FIRE SAFER GRANT FT PT FT PT FT PT FT PT FT PT Administrative Analyst - 1 - 1 - - - - - -
Total Headcount of Employees - 1 - 1 - - - - - -
SPECIAL REVENUE - TRANSIT FT PT FT PT FT PT FT PT FT PT Community Service Transit Supervisor 1 - 1 - 1 - 1 - 1 - Transit Driver II/Dispatcher - - - - 1 - 1 - 1 -
Transit Driver I/Dispatcher* 2 1 2 1 1 1 1 1 2 -
Total Headcount of Employees 3 1 3 1 3 1 3 1 4 -
TOTAL EMPLOYEE HEADCOUNT 84 43 82 45 82 43 86 43 92 41
Revenues & Expenditures Summary
Projected FY 26-27 | Chowchilla Page 69
General Fund Summary
The City of Chowchilla General Fund is projecting $15.20M of revenue in FY2027, which represents an 11.3% increase over the prior year.
Budgeted expenditures are projected at $15.59M in FY2027, an increase of 4.4% over the prior year.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2023 2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
General Fund Comprehensive Summary
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Budgeted
Beginning Fund Balance $8,320,302 $9,686,620 $11,553,517 $12,862,708 $11,573,584 Revenues
Property Taxes $1,350,832 $1,449,944 $1,421,279 $1,786,695 $1,889,500 Sales Tax $2,640,535 $2,820,304 $2,506,936 $2,269,152 $2,359,318 Franchise Taxes $352,200 $332,693 $356,052 $330,000 $379,825 Other Taxes $433,449 $384,340 $383,331 $414,428 $391,000 Charges for Services $55,621 $77,841 $75,197 $53,755 $55,800 License and Permits $627,635 $658,699 $1,018,904 $906,400 $934,300 Intergovernmental $3,359,817 $3,817,047 $3,870,500 $4,474,620 $4,949,079 Fines and Penalties $59,064 $205,660 $142,338 $105,720 $117,100 Other Revenues $445,124 $979,328 $932,940 $819,139 $695,206 Allocated Operational Costs $1,429,256 $1,674,382 $1,584,973 $1,663,963 $1,633,499 Transfers In $2,364,362 $1,917,620 $1,349,958 $838,844 $1,795,358 Total Revenues $13,117,895 $14,317,858 $13,642,408 $13,662,716 $15,199,985 Expenditures
Salaries and Benefits $5,174,786 $5,361,107 $5,612,429 $7,201,143 $7,895,731 Operations and Maintenance $2,329,147 $2,781,114 $3,326,731 $3,659,694 $3,331,763 General Fund Summary
Projected FY 26-27 | Chowchilla Page 70
Historical and Budgeted Revenue by Source
Charges for Services Fines and Penalties Franchise Taxes Other Taxes Other Revenues License and Permits
Property Taxes Allocated Operational Costs Transfers In Sales Tax Intergovernmental
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Budgeted
Debt Service $1,331,945 $1,345,954 $1,355,893 $1,381,199 $1,210,919 Capital Outlay $2,141,404 $2,330,895 $1,329,015 $1,835,343 $2,189,696 Overhead Allocations $758,115 $615,072 $691,820 $754,959 $819,196 Transfers Out $16,180 $16,818 $17,330 $119,502 $143,502 Total Expenditures $11,751,577 $12,450,960 $12,333,218 $14,951,840 $15,590,807 Total Revenues Less Expenditures $1,366,318 $1,866,897 $1,309,191 -$1,289,124 -$390,822 Ending Fund Balance $9,686,620 $11,553,517 $12,862,708 $11,573,584 $11,182,762 FY2023 FY2024 FY2025 FY2026 FY2027
0 5M
10M
15M
20M
General Fund Summary
Projected FY 26-27 | Chowchilla Page 71
FY2027 Revenues by Source
Intergovernmental $4,949,079 32.56%
Sales Tax $2,359,318 15.52%
Property Taxes $1,889,500 12.43%
Transfers In $1,795,358 11.81%
Allocated Operational Costs $1,633,499 10.75%
License and Permits $934,300 6.15%
Other Revenues $695,206 4.57%
Other Taxes $391,000 2.57%
Franchise Taxes $379,825 2.50%
Fines and Penalties $117,100 0.77%
Charges for Services $55,800 0.37%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Property Taxes $1,350,832 $1,449,944 $1,421,279 $1,786,695 $1,889,500 Sales Tax $2,640,535 $2,820,304 $2,506,936 $2,269,152 $2,359,318 Franchise Taxes $352,200 $332,693 $356,052 $330,000 $379,825 Other Taxes $433,449 $384,340 $383,331 $414,428 $391,000 Charges for Services $55,621 $77,841 $75,197 $53,755 $55,800 License and Permits $627,635 $658,699 $1,018,904 $906,400 $934,300 Intergovernmental $3,359,817 $3,817,047 $3,870,500 $4,474,620 $4,949,079 Fines and Penalties $59,064 $205,660 $142,338 $105,720 $117,100 Other Revenues $445,124 $979,328 $932,940 $819,139 $695,206 Allocated Operational Costs $1,429,256 $1,674,382 $1,584,973 $1,663,963 $1,633,499 Transfers In $2,364,362 $1,917,620 $1,349,958 $838,844 $1,795,358 Total Revenues $13,117,895 $14,317,858 $13,642,408 $13,662,716 $15,199,985
15.2M
Revenues by Source
General Fund Summary
Projected FY 26-27 | Chowchilla Page 72
Historical & Budgeted Revenues by Department
Culture & Leisure Community Development Public Safety
General Government
FY2027 Revenues by Department
General Government $11,601,345 76.32%
Public Safety $2,620,243 17.24%
Community Development $877,300 5.77%
Culture & Leisure $101,097 0.67%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
General Government $9,519,081 $10,574,973 $10,581,582 $11,125,158 $11,601,345 Public Safety $2,709,572 $2,687,337 $1,938,013 $1,578,436 $2,620,243 Community Development $761,978 $675,014 $968,490 $839,325 $877,300 Culture & Leisure $127,264 $380,534 $154,323 $119,797 $101,097 Total Revenues $13,117,895 $14,317,858 $13,642,408 $13,662,716 $15,199,985 FY2023 FY2024 FY2025 FY2026 FY2027
0 5M
10M
15M
20M
15.2M
Revenues by Department
General Fund Summary
Projected FY 26-27 | Chowchilla Page 73
Historical & Budgeted Expenditures by Function
Community Development Culture & Leisure General Government Public Safety
FY2027 Expenditures by Function
Public Safety $7,943,772 50.95%
General Government $4,649,729 29.82%
Culture & Leisure $1,837,311 11.78%
Community Development $1,159,995 7.44%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
General Government $3,518,388 $3,711,170 $4,414,363 $5,040,471 $4,649,729 Public Safety $6,619,655 $6,541,730 $5,915,423 $6,898,503 $7,943,772 Community Development $828,630 $1,004,869 $1,017,767 $1,229,855 $1,159,995 Culture & Leisure $784,904 $1,193,192 $985,665 $1,783,011 $1,837,311 Total Expenditures $11,751,577 $12,450,960 $12,333,218 $14,951,840 $15,590,807 FY2023 FY2024 FY2025 FY2026 FY2027
0 5M
10M
15M
20M
15.6M
Expenditures by Function
General Fund Summary
Projected FY 26-27 | Chowchilla Page 74
Historical & Budgeted Expenditures by Type
Transfers Out Overhead Allocations Debt Service
Capital Outlay Operations and Maintenance Salaries and Benefits FY2027 Expenditures by Type
Salaries and Benefits $7,895,731 50.64%
Operations and Maintenance $3,331,763 21.37%
Capital Outlay $2,189,696 14.04%
Debt Service $1,210,919 7.77%
Overhead Allocations $819,196 5.25%
Transfers Out $143,502 0.92%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits $5,174,786 $5,361,107 $5,612,429 $7,201,143 $7,895,731 Operations and Maintenance $2,329,147 $2,781,114 $3,326,731 $3,659,694 $3,331,763 Debt Service $1,331,945 $1,345,954 $1,355,893 $1,381,199 $1,210,919 Capital Outlay $2,141,404 $2,330,895 $1,329,015 $1,835,343 $2,189,696 Overhead Allocations $758,115 $615,072 $691,820 $754,959 $819,196 Transfers Out $16,180 $16,818 $17,330 $119,502 $143,502 Total Expenditures $11,751,577 $12,450,960 $12,333,218 $14,951,840 $15,590,807 FY2023 FY2024 FY2025 FY2026 FY2027
0 5M
10M
15M
20M
15.6M
Expenditures by Type
General Fund Summary
Projected FY 26-27 | Chowchilla Page 75
Water Enterprise Summary
The City of Chowchilla Water Enterprise Funds are projecting $5.5M of revenue in FY2027, which represents a 3.2% decrease from the prior year.
Budgeted expenditures are projected at $4.88M in FY2027, a decrease of 12.3% from the prior year.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2023 2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Water Enterprise Funds Comprehensive Summary
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Budgeted
Beginning Fund Balance $6,822,802 $6,166,256 $8,124,096 $10,011,193 $10,147,838 Revenues
Charges for Services $2,963,988 $2,972,983 $3,259,585 $3,844,819 $3,983,880 Fines and Penalties $86,137 $68,643 $65,609 $73,403 $76,500 Other Revenues $155,814 $295,925 $204,440 $170,215 $173,575 Transfers In $376,824 $2,321,102 $2,300,723 $1,612,392 $1,286,559 Total Revenues $3,582,762 $5,658,654 $5,830,358 $5,700,829 $5,520,514 Expenditures
Salaries and Benefits $1,221,072 $789,926 $762,651 $778,495 $880,585 Operations and Maintenance $1,139,459 $1,052,145 $1,284,845 $1,359,856 $1,227,729 Debt Service $368,061 $368,421 $368,441 $567,797 $591,423 Capital Outlay $0 $4,205 $9,898 $1,288,063 $1,080,448
Overhead Allocations $677,212 $701,190 $710,549 $762,902 $756,175 Depreciation $506,149 $495,901 $491,097 $488,761 $0
Transfers Out $327,354 $289,027 $315,780 $318,310 $341,911 Total Expenditures $4,239,308 $3,700,815 $3,943,261 $5,564,184 $4,878,271 Total Revenues Less Expenditures -$656,546 $1,957,839 $1,887,097 $136,645 $642,243 Water Enterprise Summary
Projected FY 26-27 | Chowchilla Page 76
Historical & Budgeted Revenue by Fund
Water Meter Loan Project Water Creb Bonds Water Enterprises FY2027 Revenues by Fund
Water Enterprises $4,852,528 87.90%
Water Creb Bonds $431,673 7.82%
Water Meter Loan Project $236,313 4.28%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Water Enterprises $2,948,485 $5,074,193 $5,145,912 $5,059,803 $4,852,528 Water Meter Loan Project $229,471 $239,478 $244,757 $232,954 $236,313 Water Creb Bonds $404,807 $344,983 $439,689 $408,072 $431,673 Total Revenues $3,582,762 $5,658,654 $5,830,358 $5,700,829 $5,520,514 Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Budgeted
Ending Fund Balance $6,166,256 $8,124,095 $10,011,193 $10,147,838 $10,790,081 FY2023 FY2024 FY2025 FY2026 FY2027
0 2M
4M
6M
8M
5.52M
Revenues by Fund
Water Enterprise Summary
Projected FY 26-27 | Chowchilla Page 77
Historical and Budgeted Revenue by Source
Fines and Penalties Other Revenues Transfers In
Charges for Services
FY2027 Revenues by Source
Charges for Services $3,983,880 72.17%
Transfers In $1,286,559 23.31%
Other Revenues $173,575 3.14%
Fines and Penalties $76,500 1.39%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services $2,963,988 $2,972,983 $3,259,585 $3,844,819 $3,983,880 Fines and Penalties $86,137 $68,643 $65,609 $73,403 $76,500 Other Revenues $155,814 $295,925 $204,440 $170,215 $173,575 Transfers In $376,824 $2,321,102 $2,300,723 $1,612,392 $1,286,559 Total Revenues $3,582,762 $5,658,654 $5,830,358 $5,700,829 $5,520,514 FY2023 FY2024 FY2025 FY2026 FY2027
0 2M
4M
6M
8M
5.52M
Revenues by Source
Water Enterprise Summary
Projected FY 26-27 | Chowchilla Page 78
Historical & Budgeted Expenditures by Fund
Water Debt Service Water Meter Loan Project Water Creb Bonds Water Enterprises
FY2027 Expenditures by Fund
Water Enterprises $4,283,248 87.80%
Water Creb Bonds $431,673 8.85%
Water Meter Loan Project $163,350 3.35%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Water Enterprises $3,852,189 $3,328,104 $3,571,038 $4,992,187 $4,283,248 Water Debt Service $6,968 $0 $0 $0 $0
Water Meter Loan Project $10,271 $3,740 $3,232 $163,850 $163,350 Water Creb Bonds $369,879 $368,971 $368,991 $408,147 $431,673 Total Expenditures $4,239,308 $3,700,815 $3,943,261 $5,564,184 $4,878,271 FY2023 FY2024 FY2025 FY2026 FY2027
0 2M
4M
6M
4.88M
Expenditures by Fund
Water Enterprise Summary
Projected FY 26-27 | Chowchilla Page 79
Historical & Budgeted Expenditures by Type
Transfers Out Depreciation Debt Service
Capital Outlay Overhead Allocations Salaries and Benefits Operations and Maintenance
FY2027 Expenditures by Type
Operations and Maintenance $1,227,729 25.17%
Capital Outlay $1,080,448 22.15%
Salaries and Benefits $880,585 18.05%
Overhead Allocations $756,175 15.50%
Debt Service $591,423 12.12%
Transfers Out $341,911 7.01%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits $1,221,072 $789,926 $762,651 $778,495 $880,585 Operations and Maintenance $1,139,459 $1,052,145 $1,284,845 $1,359,856 $1,227,729 Debt Service $368,061 $368,421 $368,441 $567,797 $591,423 Capital Outlay $0 $4,205 $9,898 $1,288,063 $1,080,448
Overhead Allocations $677,212 $701,190 $710,549 $762,902 $756,175 Depreciation $506,149 $495,901 $491,097 $488,761 $0
Transfers Out $327,354 $289,027 $315,780 $318,310 $341,911 Total Expenditures $4,239,308 $3,700,815 $3,943,261 $5,564,184 $4,878,271 FY2023 FY2024 FY2025 FY2026 FY2027
0 2M
4M
6M
4.88M
Expenditures by Type
Water Enterprise Summary
Projected FY 26-27 | Chowchilla Page 80
Solid Waste Enterprise Summary
The City of Chowchilla Solid Waste Enterprise Funds are projecting $2.8M of revenue in FY2027, which represents a
3.2% increase from the prior year.
Budgeted expenditures are projected at $2.5M in FY2027, an increase of 8.4% from the prior year.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2023 2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
Solid Waste Enterprise Funds Comprehensive Summary
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Budgeted
Beginning Fund Balance $359,225 $634,963 $860,876 $1,113,264 $0 Revenues
Charges for Services $2,308,210 $2,402,977 $2,496,155 $2,595,677 $2,673,547 Intergovernmental $5,047 $5,075 $0 $5,000 $5,000
Fines and Penalties $51,006 $44,865 $44,894 $48,570 $47,000 Other Revenues $13,216 $30,550 $56,588 $37,396 $47,250
Total Revenues $2,377,479 $2,483,467 $2,597,638 $2,686,643 $2,772,797 Expenditures
Operations and Maintenance $1,638,516 $1,797,131 $1,875,362 $1,818,518 $1,912,319 Overhead Allocations $457,946 $460,420 $469,891 $482,052 $580,972 Transfers Out $5,278 $0 $0 $0 $0
Total Expenditures $2,101,740 $2,257,551 $2,345,253 $2,300,570 $2,493,291 Total Revenues Less Expenditures $275,738 $225,916 $252,385 $386,073 $279,506 Ending Fund Balance $634,963 $860,879 $1,113,261 $1,499,337 $279,506 Solid Waste Enterprise Summary
Projected FY 26-27 | Chowchilla Page 81
Historical and Budgeted Revenue by Source
Intergovernmental Other Revenues Fines and Penalties
Charges for Services
FY2027 Revenues by Source
Charges for Services $2,673,547 96.42%
Other Revenues $47,250 1.70%
Fines and Penalties $47,000 1.70%
Intergovernmental $5,000 0.18%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services $2,308,210 $2,402,977 $2,496,155 $2,595,677 $2,673,547 Intergovernmental $5,047 $5,075 $0 $5,000 $5,000
Fines and Penalties $51,006 $44,865 $44,894 $48,570 $47,000 Other Revenues $13,216 $30,550 $56,588 $37,396 $47,250
Total Revenues $2,377,479 $2,483,467 $2,597,638 $2,686,643 $2,772,797 FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
2.77M
Revenues by Source
Solid Waste Enterprise Summary
Projected FY 26-27 | Chowchilla Page 82
Historical & Budgeted Expenditures by Type
Transfers Out Overhead Allocations Operations and Maintenance FY2027 Expenditures by Type
Operations and Maintenance $1,912,319 76.70%
Overhead Allocations $580,972 23.30%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance $1,638,516 $1,797,131 $1,875,362 $1,818,518 $1,912,319 Overhead Allocations $457,946 $460,420 $469,891 $482,052 $580,972 Transfers Out $5,278 $0 $0 $0 $0
Total Expenditures $2,101,740 $2,257,551 $2,345,253 $2,300,570 $2,493,291 FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
2.49M
Expenditures by Type
Solid Waste Enterprise Summary
Projected FY 26-27 | Chowchilla Page 83
Sewer Enterprise Summary
The City of Chowchilla Sewer Enterprise Funds are projecting $24.1M of revenue in FY2027, which represents a 661.5% increase from the prior year.
Budgeted expenditures are projected at $24.8M in FY2027, an increase of 757.6% from the prior year.
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2023 2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
$25M
$30M
Sewer Enterprise Funds Comprehensive Summary
Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Budgeted
Beginning Fund Balance $8,175,841 $8,220,659 $8,721,620 $9,630,761 $0 Revenues
Charges for Services $1,971,721 $2,039,471 $2,179,254 $2,289,278 $2,377,907 Intergovernmental $0 $0 $279,726 $500,000 $21,329,422
Fines and Penalties $46,725 $38,382 $38,245 $41,178 $40,000 Other Revenues $117,810 $252,783 $344,386 $234,843 $262,530 Transfers In $139,329 $67,566 $46,900 $99,804 $91,151
Total Revenues $2,275,584 $2,398,201 $2,888,510 $3,165,103 $24,101,010 Expenditures
Salaries and Benefits $804,273 $436,678 $343,555 $497,762 $674,150 Operations and Maintenance $428,207 $420,183 $477,776 $479,985 $414,765 Debt Service $166,804 $247,910 $404,317 $281,132 $216,931 Capital Outlay $0 $0 $1,086 $811,341 $22,970,162
Overhead Allocations $375,484 $416,189 $407,198 $439,474 $429,982 Depreciation $311,391 $308,715 $296,642 $281,923 $0
Transfers Out $144,607 $67,566 $48,791 $99,804 $91,151
Total Expenditures $2,230,766 $1,897,241 $1,979,364 $2,891,421 $24,797,141 Sewer Enterprise Summary
Projected FY 26-27 | Chowchilla Page 84
Historical & Budgeted Revenue by Fund
Sewer Creb Bonds Waste Water Enterprise
FY2027 Revenues by Fund
Waste Water Enterprise $23,921,079 99.25%
Sewer Creb Bonds $179,931 0.75%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Waste Water Enterprise $2,090,628 $2,236,328 $2,705,939 $2,978,182 $23,921,079 Sewer Creb Bonds $184,956 $161,873 $182,571 $186,921 $179,931 Total Revenues $2,275,584 $2,398,201 $2,888,510 $3,165,103 $24,101,010 Category
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Budgeted
Total Revenues Less Expenditures $44,818 $500,960 $909,146 $273,682 -$696,131 Ending Fund Balance $8,220,659 $8,721,619 $9,630,766 $9,904,443 -$696,131 FY2023 FY2024 FY2025 FY2026 FY2027
0 10M
20M
30M
24.1M
Revenues by Fund
Sewer Enterprise Summary
Projected FY 26-27 | Chowchilla Page 85
Historical and Budgeted Revenue by Source
Fines and Penalties Transfers In Other Revenues
Charges for Services Intergovernmental
FY2027 Revenues by Source
Intergovernmental $21,329,422 88.50%
Charges for Services $2,377,907 9.87%
Other Revenues $262,530 1.09%
Transfers In $91,151 0.38%
Fines and Penalties $40,000 0.17%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services $1,971,721 $2,039,471 $2,179,254 $2,289,278 $2,377,907 Intergovernmental $0 $0 $279,726 $500,000 $21,329,422
Fines and Penalties $46,725 $38,382 $38,245 $41,178 $40,000 Other Revenues $117,810 $252,783 $344,386 $234,843 $262,530 Transfers In $139,329 $67,566 $46,900 $99,804 $91,151
Total Revenues $2,275,584 $2,398,201 $2,888,510 $3,165,103 $24,101,010 FY2023 FY2024 FY2025 FY2026 FY2027
0 10M
20M
30M
24.1M
Revenues by Source
Sewer Enterprise Summary
Projected FY 26-27 | Chowchilla Page 86
Historical & Budgeted Expenditures by Fund
Sewer Creb Bonds Waste Water Enterprise
FY2027 Expenditures by Fund
Waste Water Enterprise $24,617,210 99.27%
Sewer Creb Bonds $179,931 0.73%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Waste Water Enterprise $2,081,166 $1,751,940 $1,840,163 $2,703,783 $24,617,210 Sewer Creb Bonds $149,600 $145,301 $139,202 $187,638 $179,931 Total Expenditures $2,230,766 $1,897,241 $1,979,364 $2,891,421 $24,797,141 FY2023 FY2024 FY2025 FY2026 FY2027
0 10M
20M
30M
24.8M
Expenditures by Fund
Sewer Enterprise Summary
Projected FY 26-27 | Chowchilla Page 87
Historical & Budgeted Expenditures by Type
Transfers Out Depreciation Debt Service
Overhead Allocations Operations and Maintenance Salaries and Benefits Capital Outlay
FY2027 Expenditures by Type
Capital Outlay $22,970,162 92.63%
Salaries and Benefits $674,150 2.72%
Overhead Allocations $429,982 1.73%
Operations and Maintenance $414,765 1.67%
Debt Service $216,931 0.87%
Transfers Out $91,151 0.37%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits $804,273 $436,678 $343,555 $497,762 $674,150 Operations and Maintenance $428,207 $420,183 $477,776 $479,985 $414,765 Debt Service $166,804 $247,910 $404,317 $281,132 $216,931 Capital Outlay $0 $0 $1,086 $811,341 $22,970,162
Overhead Allocations $375,484 $416,189 $407,198 $439,474 $429,982 Depreciation $311,391 $308,715 $296,642 $281,923 $0
Transfers Out $144,607 $67,566 $48,791 $99,804 $91,151
Total Expenditures $2,230,766 $1,897,241 $1,979,364 $2,891,421 $24,797,141 FY2023 FY2024 FY2025 FY2026 FY2027
0 10M
20M
30M
24.8M
Expenditures by Type
Sewer Enterprise Summary
Projected FY 26-27 | Chowchilla Page 88
Funding Sources (Section 4)
Funding Sources (Section 4)
Projected FY 26-27 | Chowchilla Page 89
Sales Tax Revenue Projection
Revenue Summary
Historical & Budgeted Sales Tax
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Sales Tax $2,640,535 $2,820,304 $2,506,936 $2,269,152 $2,359,318 Total Revenues $2,640,535 $2,820,304 $2,506,936 $2,269,152 $2,359,318 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
Revenues by Source
Sales Tax
Projected FY 26-27 | Chowchilla Page 90
Property Tax Revenue Projection
Revenue Summary
Historical & Budgeted Property Taxes
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Property Taxes $1,350,832 $1,449,944 $1,421,279 $1,786,695 $1,889,500 Total Revenues $1,350,832 $1,449,944 $1,421,279 $1,786,695 $1,889,500 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Revenues by Source
Property Taxes
Projected FY 26-27 | Chowchilla Page 91
Vehicle License Fees Revenue Projection
Revenue Summary
Historical & Budgeted Vehicle License Fees
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
VLF Swap $2,991,612 $3,316,652 $3,595,953 $4,087,421 $4,332,666 Total Revenues $2,991,612 $3,316,652 $3,595,953 $4,087,421 $4,332,666 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$5M
Revenues by Source
Vehicle License Fees
Projected FY 26-27 | Chowchilla Page 92
Franchise Fees Revenue Projection
Revenue Summary
Historical & Budgeted Franchise Fees
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Franchise Taxes $352,200 $332,693 $356,052 $330,000 $379,825 Total Revenues $352,200 $332,693 $356,052 $330,000 $379,825 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Revenues by Source
Franchise Fees
Projected FY 26-27 | Chowchilla Page 93
Charges for Services - Sewer Revenue
Projection
Revenue Summary
Historical & Budgeted Charges for Services - Sewer
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services $1,971,721 $2,039,471 $2,179,254 $2,289,278 $2,377,907 Total Revenues $1,971,721 $2,039,471 $2,179,254 $2,289,278 $2,377,907 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Revenues by Source
Charges for Services - Sewer
Projected FY 26-27 | Chowchilla Page 94
Charges for Services - Solid Waste Revenue
Projection
Revenue Summary
Historical & Budgeted Charges for Services - Solid Waste Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services $2,308,210 $2,402,977 $2,496,155 $2,595,677 $2,673,547 Total Revenues $2,308,210 $2,402,977 $2,496,155 $2,595,677 $2,673,547 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
Revenues by Source
Charges for Services - Solid Waste
Projected FY 26-27 | Chowchilla Page 95
Charges for Services - Water Revenue
Projection
Revenue Summary
Historical & Budgeted Charges for Services - Water
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services $2,963,988 $2,972,983 $3,259,585 $3,844,819 $3,983,880 Total Revenues $2,963,988 $2,972,983 $3,259,585 $3,844,819 $3,983,880 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$5M
Revenues by Source
Charges for Services - Water
Projected FY 26-27 | Chowchilla Page 96
Highway User Taxes Revenue Projection
Revenue Summary
Historical & Budgeted Highway User Taxes
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Intergovernmental $896,584 $1,001,792 $1,043,223 $1,051,521 $1,050,272 Total Revenues $896,584 $1,001,792 $1,043,223 $1,051,521 $1,050,272 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Revenues by Source
Highway User Taxes
Projected FY 26-27 | Chowchilla Page 97
Measure T Revenue Projection
Revenue Summary
Historical & Budgeted Measure T Revenues
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Intergovernmental $786,148 $712,551 $862,511 $686,619 $710,909 Other Revenues $40,305 $94,216 $103,426 $57,796 $89,389 Total Revenues $826,452 $806,768 $965,937 $744,415 $800,298 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Revenues by Source
Measure T
Projected FY 26-27 | Chowchilla Page 98
GANN Appropriations Limit FY 2026-2027
City of Chowchilla
Gann Appropriations Limit
FY 2026-2027
Department of Finance:
Annual Percentage Change in Population -0.40% 0.9960
Per Capita Personal Income Change 4.95% 1.0495
Factor for FY 2026/2027 1.0453
Gann Limit for 2025/2026
Gann Limit for 2026/2027
Appropriations Subject to Gann Limit:
Property Tax
Sales Tax 2,359,318
Transient Occupancy Tax 340,000
Property Transfer Tax 15,000
Business Tax 140,000
Vehicle License Fee 4,332,666
Interest Earnings 313,933
Total Unadjusted Approprations
Qualified Adjustments:
Debt Service
Capital Outlay: 2,196,696
Total Qualified Adjustments
Total Adjusted Appropriations Subject to the Limit
Projected Appropriations are Below the Limit by:
$ 8,905,801
$ 9,309,252
$ 1,889,500
$ 9,390,417
$ 1,210,919
$ 3,407,615
$ 5,982,802
$ 3,326,450
GANN Appropriations Limit Table
Projected FY 26-27 | Chowchilla Page 99
Five Year Projections
General Fund 5-Year Projected Budget
2027-2028
Projected
2028-2029
Projected
2029-2030
Projected
2030-2031
Projected
2031-2032
Projected
Revenues
Sales Tax [c] 2,430,098 2,503,000 2,578,090 2,655,433 2,735,096 Property Taxes [c] 2,068,034 2,130,075 2,193,977 2,259,797 2,327,590 Franchise Taxes [b] 387,422 395,170 403,073 411,135 419,357 Other Taxes [b] 398,820 406,796 414,932 423,231 431,696 Intergovernmental [e] 7,840,488 5,456,359 5,729,177 6,015,636 6,316,418 License and Permits [b] 1,140,127 1,162,930 1,186,189 1,209,912 1,234,111 Charges for Services [b] 60,792 62,008 63,248 64,513 65,803 Fines and Penalties [b] 119,442 121,831 124,267 126,753 129,288 Allocated Operational Costs [c] 1,682,504 1,732,979 1,784,968 1,838,518 1,893,673 Use of Money & Property 313,933 313,933 313,933 313,933 313,933 Other Revenues [b] 77,214 78,758 80,333 81,940 83,579
Total Revenues 16,518,874 14,363,840 14,872,190 15,400,800 15,950,544 Expenditures
Salaries and Benefits 8,014,121 8,254,544 8,502,181 8,757,246 9,019,964 Operations and Maintenance [f] 3,503,042 3,713,225 3,936,019 4,172,180 4,422,510 Debt Service 1,313,866 1,325,725 1,349,718 1,384,999 1,358,963 Overhead Allocations [c] 843,772 869,085 895,158 922,012 949,673 Capital Outlay 3,616,336 516,195 516,195 416,195 416,195 Total Expenditures 17,291,137 14,678,775 15,199,270 15,652,632 16,167,305 Transfers In 718,421 741,689 764,959 788,227 811,874
Transfers Out (119,502) (119,502) (119,502) (119,502) (119,502) Total Transfers In/(Out) 598,919 622,187 645,457 668,725 692,372 Net Surplus/(Deficit) (173,344) 307,253 318,377 416,893 475,611 Beginning Fund Balance 11,027,819 10,854,475 11,161,727 11,480,104 11,896,998 Total Fund Balance 10,854,475 11,161,727 11,480,104 11,896,998 12,372,610 Nonspendable 353,865 353,865 353,865 353,865 353,865
Committed Fund Balance 910,223 910,223 910,223 910,223 910,223 Assigned Fund Balance 750,230 750,230 750,230 750,230 750,230 Unassigned Fund Balance 8,875,157 9,182,410 9,500,786 9,917,680 10,393,291 Total Unappropriated Fund Balance 10,535,610 10,842,863 11,161,239 11,578,133 12,053,744 Total Ending Fund Balance 10,889,475 11,196,728 11,515,104 11,931,998 12,407,609 Unappropriated vs Operating Expenditures
% 77.04% 76.56% 76.01% 75.99% 76.53%
*KEY: Escalators- [a] 1.01; [b] 1.02; [c] 1.03;
FIVE YEAR PROJECTIONS
Projected FY 26-27 | Chowchilla Page 100
Water Fund 5-Year Projected Budget
2027-2028
Projected
2028-2029
Projected
2029-2030
Projected
2030-2031
Projected
2031-2032
Projected
Revenues
Charges for Services [h] 4,086,590 4,413,518 4,766,599 5,147,927 5,559,761 Fines and Penalties [e] 80,325 84,341 88,558 92,986 97,636 Intergovernmental - -
Use of Money & Property [a] 103,589 104,625 105,671 106,727 107,795 Other Revenues [c] 279,142 287,517 3,296,142 206,142 212,326 Total Revenues 4,549,646 4,890,000 8,256,970 5,553,783 5,977,518 Expenditures
Salaries and Benefits 893,789 920,603 948,221 976,668 1,005,968 Operations and Maintenance [f] 1,301,393 1,379,476 1,462,245 1,549,980 1,642,978 Debt Service 178,026 186,081 188,687 196,028 202,886
Overhead Allocations [c] 778,860 802,226 826,293 851,082 876,614 Depreciation 488,761 488,761 488,761 488,761 488,761
Capital Outlay 1,407,810 382,810 5,717,810 232,810
Total Expenditures 5,048,639 4,159,957 9,632,016 4,295,328 4,217,207 Transfers In - -
Transfers Out - -
Total Transfers In/(Out) - -
Net Revenue/(Expense) (498,993) 730,043 (1,375,046) 1,258,455 1,760,310 Beginning Fund Balance 10,833,639 10,334,647 11,064,690 9,689,644 10,948,098 Total Fund Balance 10,334,647 11,064,690 9,689,644 10,948,098 12,708,409 Net Working Capital 789,238 2,008,042 1,121,757 2,868,972 5,118,044 % Net Working Capital/Expenses 21.68% 53.16% 28.66% 70.62% 121.36% *KEY: Escalators- [a] 1.01; [b] 1.02; [c] 1.03;
FIVE YEAR PROJECTIONS
Projected FY 26-27 | Chowchilla Page 101
Solid Waste Fund 5-Year Projected Budget
2027-2028
Projected
2028-2029
Projected
2029-2030
Projected
2030-2031
Projected
2031-2032
Projected
Revenues
Charges for Services [c] 2,753,753 2,836,366 2,921,457 3,009,101 3,099,374 Fines and Penalties [c] 48,410 49,862 51,358 52,899 54,486 Intergovernmental 5,000 5,000 5,000 5,000 5,000
Use of Money & Property [a] 47,723 48,200 48,682 49,169 49,660 Other Revenues [c] - - -
Total Revenues 2,854,886 2,939,428 3,026,497 3,116,168 3,208,520 Expenditures
Salaries and Benefits - - -
Operations and Maintenance [d] 1,988,812 2,068,364 2,151,099 2,237,143 2,326,628 Overhead Allocations [c] 598,401 616,353 634,844 653,889 673,506 Capital Outlay - - -
Total Expenditures 2,587,213 2,684,717 2,785,943 2,891,032 3,000,134 Net Revenue/(Expense) 267,673 254,711 240,554 225,136 208,386 Beginning Fund Balance 1,781,700 2,049,373 2,304,084 2,544,638 2,769,774 Total Fund Balance 2,049,373 2,304,084 2,544,638 2,769,774 2,978,160 Net Working Capital 2,049,373 2,304,084 2,544,638 2,769,774 2,978,160 % Net Working Capital/Expenses 79.21% 85.82% 91.34% 95.81% 99.27% *KEY: Escalators- [a] 1.01; [b] 1.02; [c] 1.03;
FIVE YEAR PROJECTIONS
Projected FY 26-27 | Chowchilla Page 102
Sewer Fund 5-Year Projected Budget
2027-2028
Projected
2028-2029
Projected
2029-2030
Projected
2030-2031
Projected
2031-2032
Projected
Revenues
Charges for Services [b] 2,425,465 2,473,974 2,523,454 2,573,923 2,625,401 Fines and Penalties [e] 42,000 44,100 46,305 48,620 51,051 Intergovernmental - -
Use of Money & Property [a] 181,904 183,723 185,560 187,416 189,290 Other Revenues [c] 84,900 87,447 90,070 92,772 95,555
Total Revenues 2,734,269 2,789,244 2,845,389 2,902,731 2,961,298 Expenditures
Salaries and Benefits 684,258 704,786 725,930 747,708 770,139 Operations and Maintenance [f] 399,583 423,558 448,971 475,910 504,464 Debt Service 178,026 186,081 188,687 196,028 202,886
Overhead Allocations [c] 442,881 456,168 469,853 483,949 498,467 Depreciation 281,923 281,923 281,923 281,923 281,923
Capital Outlay 1,560,740 1,510,740 2,160,740 2,238,240 10,740 Total Expenditures 3,547,411 3,563,256 4,276,104 4,423,757 2,268,619 Transfers In - -
Transfers Out - -
Total Transfers In/(Out) - -
Net Revenue/(Expense) (813,142) (774,011) (1,430,714) (1,521,025) 692,679 Beginning Fund Balance 9,413,363 8,600,220 7,826,209 6,395,495 4,874,470 Total Fund Balance 8,600,220 7,826,209 6,395,495 4,874,470 5,567,149 Net Working Capital 4,638,315 4,146,226 2,997,435 1,758,333 2,732,935 % Net Working Capital/Expenses 233.47% 202.01% 141.70% 80.45% 121.04% *KEY: Escalators- [a] 1.01; [b] 1.02; [c] 1.03;
FIVE YEAR PROJECTIONS
Projected FY 26-27 | Chowchilla Page 103
Departments (Section 5)
Departments (Section 5)
Projected FY 26-27 | Chowchilla Page 104
Non-Departmental
Expenditures Summary
Non-Departmental Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Transfers Out Capital Outlay Salaries and Benefits
Operations and Maintenance Debt Service
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
$3,500K
FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
4M
Non-Departmental
Projected FY 26-27 | Chowchilla Page 105
FY2027 Expenditures by Type
Debt Service $968,465 41.67%
Operations and Maintenance $841,648 36.21%
Salaries and Benefits $343,668 14.79%
Transfers Out $143,502 6.17%
Capital Outlay $26,931 1.16%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $70,234 $154,320 $183,572 $212,912 $225,738
Overtime $1,893 $1,579 $2,551 $7,200 $1,380
Standby $4,352 $3,512 $7,499 $6,200 $6,600
Essential Worker Pay $2,000 $0 $0 $15,000 $0
Medicare Tax $1,177 $3,073 $2,705 $3,124 $3,294
Leave Payout $24 $1,249 $865 $3,232 $0
Health Insurance $13,107 $32,043 $42,461 $50,916 $42,777 Unemployment Ins $14 $119 $714 $700 $1,302
Retirement-Employer Portion $10,212 $16,708 $20,216 $23,415 $26,415 457 ER Match $953 $444 $338 $650 $2,080
Uniforms Allowance $471 $800 $825 $675 $1,000
Workers Comp Ins $16,771 $29,472 $32,906 $22,185 $31,925 Insurances - Not Workers
Comp
$41 $55 $74 $1,383 $1,157
Total Salaries and Benefits $121,248 $243,375 $294,725 $347,592 $343,668 Operations and Maintenance
Postage $12,111 $16,937 $14,088 $19,000 $17,000
Office Supplies $2,817 $3,872 $6,303 $4,000 $4,500
Bank Service Fees $191,902 $213,048 $421,334 $411,530 $278,500 Travel & Training $0 $2,912 $4,792 $5,000 $4,000
Professional Memberships $0 $380 $770 $1,970 $1,000
Cell Phones $0 $566 $923 $1,030 $960
Janitorial Supplies $1,279 $2,068 $1,901 $4,500 $2,200
Building O/M Admin $50,902 $29,087 $17,093 $35,500 $26,000 Penalities & Fines $0 $798 $4 $700 $800
Energy $26,708 $25,345 $29,160 $27,287 $27,200
Bad Debt Expense $32,294 $28,713 $14,078 $44,453 $35,000 Legal Fees $0 $8,390 $0 $0 $0
2.32M
Expenditures by Type
Non-Departmental
Projected FY 26-27 | Chowchilla Page 106
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Contract Services $87,902 $75,880 $105,940 $148,200 $135,180 Liability Insurance $12,364 $21,826 $27,656 $30,515 $25,494 CWD Prop Tax $17,059 $20,385 $20,218 $17,471 $20,500
Madera Cnt Gas Tax $198,617 $195,583 $197,244 $215,933 $228,889 Sales Tax Expense $22,026 $16,870 $5,176 $5,500 $5,200
CFD Services Only - 2006-1 $4 $283 $307 $500 $500
CFD Services Only - 2022-1 $0 $4,606 $4,831 $6,000 $6,000 Property Tax Admin Fee $21,321 $22,713 $22,632 $22,713 $22,725 Building & Improvements $0 $21,985 $0 $0 $0
Total Operations and
Maintenance
$677,306 $712,247 $894,447 $1,001,802 $841,648
Debt Service
Transfer - Out $357,617 $347,586 $350,545 $365,488 $345,641 Transfer Out - CREB Bond $155,887 $154,545 $126,259 $113,178 $137,505 Transfer Out - Pension OB
Bond
$429,422 $436,300 $577,284 $590,151 $485,319
Total Debt Service $942,926 $938,431 $1,054,088 $1,068,817 $968,465 Capital Outlay
Land $0 $16,557 $0 $0 $0
Vehicles, Machinery & Equip $22,709 $0 $0 $0 $0
Fleet Program $0 $0 $0 $13,140 $26,931
Construction in Progress $0 $0 $222,146 $322,470 $0
Total Capital Outlay $22,709 $16,557 $222,146 $335,610 $26,931 Transfers Out
Transfer Out - RMRA $14,502 $14,502 $14,502 $14,502 $14,502 Transfer Out - Streets $1,678 $2,316 $2,828 $105,000 $129,000 Total Transfers Out $16,180 $16,818 $17,330 $119,502 $143,502 Total Expenditures $1,780,371 $1,927,428 $2,482,738 $2,873,323 $2,324,214 Non-Departmental
Projected FY 26-27 | Chowchilla Page 107
Revenue Summary
Non-Departmental Historical & Budgeted Revenues
Revenues by Source
Historical & Budgeted Revenues by Source
Fines and Penalties Charges for Services Transfers In
License and Permits Franchise Taxes Other Taxes
Other Revenues Allocated Operational Costs Property Taxes Sales Tax Intergovernmental
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M
FY2023 FY2024 FY2025 FY2026 FY2027
0 5M
10M
15M
Non-Departmental
Projected FY 26-27 | Chowchilla Page 108
FY2027 Revenues by Source
Intergovernmental $4,347,666 37.52%
Sales Tax $2,359,318 20.36%
Property Taxes $1,889,500 16.31%
Allocated Operational Costs $1,573,902 13.58%
Other Revenues $478,934 4.13%
Other Taxes $391,000 3.37%
Franchise Taxes $379,825 3.28%
License and Permits $140,000 1.21%
Fines and Penalties $12,600 0.11%
Charges for Services $10,500 0.09%
Transfers In $5,000 0.04%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Property Taxes
Current Secured/Unsecured $1,303,950 $1,385,245 $1,342,274 $1,700,000 $1,793,500 CFD Services - 2006-1 $46,882 $49,624 $56,156 $70,000 $70,000 CFD Services - 2022-1 $0 $15,074 $22,850 $16,695 $26,000 Total Property Taxes $1,350,832 $1,449,944 $1,421,279 $1,786,695 $1,889,500 Sales Tax
Sales Taxes $2,637,364 $2,813,907 $2,502,044 $2,268,152 $2,354,318 Tax Agreement-DIF $3,170 $6,397 $4,892 $1,000 $5,000
Total Sales Tax $2,640,535 $2,820,304 $2,506,936 $2,269,152 $2,359,318 Franchise Taxes
Franchises-PG&E $281,047 $268,316 $299,886 $280,000 $337,825 Franchises-Cable TV $71,153 $64,376 $56,166 $50,000 $42,000 Total Franchise Taxes $352,200 $332,693 $356,052 $330,000 $379,825 Other Taxes
Transient Lodging $379,288 $354,175 $346,903 $342,428 $340,000 Documentary Stamp Taxes $54,161 $30,165 $36,428 $72,000 $51,000 Total Other Taxes $433,449 $384,340 $383,331 $414,428 $391,000 Charges for Services
Recording Fee Revenues $4,327 $818 $1,090 $1,000 $1,000 Misc Admin Fees $5,520 $3,160 $3,073 $3,000 $3,000
Standard Spec Book $0 $0 $30 $0 $0
Assess Dist Admin Reim $11,722 $6,123 $35,282 $6,200 $6,500 Photocopies/Records $0 $20 $0 $0 $0
11.6M
Revenues by Source
Non-Departmental
Projected FY 26-27 | Chowchilla Page 109
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Reimbursable Functions $82 $47 $66 $0 $0
Total Charges for Services $21,651 $10,168 $39,541 $10,200 $10,500 License and Permits
Business License Taxes $16,818 $130,357 $131,045 $140,000 $140,000 Yard Sale Permits $0 $0 $17 $40 $0
Fireworks Permits $101 $0 $159 $110 $0
Total License and Permits $16,919 $130,357 $131,221 $140,150 $140,000 Intergovernmental
St Homeowners Pr Tax Relief $13,122 $13,222 $6,809 $22,000 $15,000 VLF Swap $2,991,612 $3,316,652 $3,595,953 $4,087,421 $4,332,666 Total Intergovernmental $3,004,734 $3,329,873 $3,602,762 $4,109,421 $4,347,666 Fines and Penalties
Administrative Fines $0 $100 $100 $100 $100
Business License Penalties $0 $34 $0 $0 $0
Late Payment/Penalty Fees -$90 $15,734 $19,470 $20,000 $12,000 Returned Check Fees $570 $570 $450 $500 $500
Total Fines and Penalties $480 $16,437 $20,020 $20,600 $12,600 Other Revenues
Current Secured/Unsecured $53,100 $65,330 $68,696 $96,319 $99,700 Prior Year Secured/Unsec $3,599 $3,600 $3,600 $3,600 $3,600 Supp Roll Pr Yr Sec/Unsec $30,108 $26,699 $18,666 $25,000 $15,000 Investment Earnings $127,523 $288,635 $446,956 $217,145 $313,934 Unrealized Gain/Loss $15,573 $43,983 -$62,634 $33,781 $0 Gain/Loss on Sale of Assets $4,950 $0 $17 $0 $0
Collection Proceeds $4,268 -$9,092 $6,434 $10,000 $8,000 Misc Reimbursement $1,442 $2,683 $999 $15 $500
Misc Admin Fees $0 $0 $13,457 $3,296 $0
Cash Over/Short $426 $98 -$25 $200 $200
Insurance Proceeds $0 $209 $0 $0 $0
Donations/Sponsorships $0 $15,000 $0 $0 $0
Payroll Reimbursements $127 $255 $351 $1,663 $0
Madera County
Reimbursements
$0 $2,122 $930 $0 $0
Rental Income $30,965 $36,081 $37,927 $37,927 $38,000
Total Other Revenues $272,081 $475,603 $535,375 $428,946 $478,934 Allocated Operational Costs
Overhead Allocation - Storm
Drain
$46,808 $91,796 $65,891 $23,744 $65,595
Overhead Allocation Sewer $246,756 $295,905 $283,278 $312,053 $299,811 Overhead Allocation -Solid
Waste
$215,094 $217,568 $227,039 $239,200 $216,694
Overhead Allocation Water $333,708 $398,733 $389,360 $425,557 $401,974 Overhead Allocation Streets $160,555 $206,391 $185,192 $214,745 $213,851 Overhead Allocation LLMD $50,031 $50,031 $50,031 $50,031 $50,031 Overhead Allocation Transit $99,403 $113,774 $105,647 $112,352 $108,661 Overhead Allocations - NSP $2,098 $2,674 $3,005 $2,884 $3,000 Overhead Allocation Fleet $52,896 $61,775 $40,622 $43,028 $41,812 Overhead Allocation IT $83,574 $88,671 $73,748 $78,125 $74,473 Overhead Allocation - RDA $78,736 $87,467 $101,563 $102,647 $98,000 Non-Departmental
Projected FY 26-27 | Chowchilla Page 110
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Total Allocated Operational
Costs
$1,369,659 $1,614,785 $1,525,376 $1,604,366 $1,573,902
Transfers In
Transfer In SA Admin Costs $36,799 $0 $0 $0 $0
Transfer-In $15,834 $0 $0 $0 $0
Transfer In $0 $175 $49,139 $0 $5,000
Total Transfers In $52,633 $175 $49,139 $0 $5,000
Total Revenues $9,515,172 $10,564,679 $10,571,033 $11,113,958 $11,588,245 Non-Departmental Position Summary
Non-Departmental
100-1600-1705 & 1712
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
HR Manager Y MM50 101,591 - 101,591 100% 101,591
Parks & Facilities Supervisor Y MM40 69,302 - 69,302 100% 69,302 Parks Worker I Y 24 54,845 - 54,845 100% 54,845
Subtotal Salaries & Wages 225,738
Benefits & Other Pay
Health & Related Benefits 42,777
Holiday Payout -
Insurances (Not Workers Compensation) 1,157
Leave Payout -
Medicare Tax 3,294
Overtime 1,380
PARS-Supplemental Retirement -
PERS - Employer Portion 26,415
PERS - Employer Portion Safety -
PERS - 457 Employer Match 2,080
Shift Differential -
Standby 6,600
Unemployment Ins 1,302
Uniform Allowance 1,000
Worker Compensation 31,925
Essentail Worker Pay -
Subtotal Benefits 117,930
Total Wages & Benefits 343,668
Non-Departmental
Projected FY 26-27 | Chowchilla Page 111
City Council
Expenditures Summary
City Council Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Salaries and Benefits Operations and Maintenance
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K
$125K
$150K
FY2023 FY2024 FY2025 FY2026 FY2027
0 50k
100k
150k
City Council
Projected FY 26-27 | Chowchilla Page 112
FY2027 Expenditures by Type
Operations and Maintenance $85,043 61.40%
Salaries and Benefits $53,459 38.60%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $17,333 $17,850 $18,150 $25,800 $46,600
Medicare Tax $156 $247 $258 $375 $676
PARS-Supplemental
Retirement
$4,460 $4,563 $5,370 $5,359 $6,183
Total Salaries and Benefits $21,948 $22,660 $23,778 $31,534 $53,459 Operations and Maintenance
Office Supplies $274 $546 $528 $800 $800
Council Meeting Expense $150 $3,533 $2,809 $3,000 $3,000 Travel & Training $21,850 $19,319 $10,505 $20,000 $18,000 Professional Memberships $125 $338 $0 $800 $0
League of Cities Dues $7,538 $7,952 $8,185 $8,426 $8,500 Employee Relations & Awards $13,615 $11,570 $23,325 $27,000 $22,000 Cell Phones $456 $456 $1,991 $1,000 $480
Public Relations $519 $984 $1,619 $2,000 $2,000
Liability Insurance $178 $210 $266 $293 $5,263
Contingency $5,000 $0 $5,000 $25,000 $25,000
Total Operations and
Maintenance
$49,705 $44,907 $54,229 $88,319 $85,043
Total Expenditures $71,654 $67,568 $78,006 $119,853 $138,502 139K
Expenditures by Type
City Council
Projected FY 26-27 | Chowchilla Page 113
Revenue Summary
City Council Historical & Budgeted Revenues
Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Donations/Sponsorships $875 $3,413 $3,413 $3,000 $8,600 Total Other Revenues $875 $3,413 $3,413 $3,000 $8,600
Total Revenues $875 $3,413 $3,413 $3,000 $8,600
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2K
$4K
$6K
$8K
$10K
Revenues by Source
City Council
Projected FY 26-27 | Chowchilla Page 114
City Council Position Summary
CITY COUNCIL
100-1605
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITIION CLASSIFICATION
Mayor Y N/A 11,400 - 11,400 100% 11,400
City Council Member Y N/A 8,800 - 8,800 100% 8,800
City Council Member Y N/A 8,800 - 8,800 100% 8,800
City Council Member Y N/A 8,800 - 8,800 100% 8,800
City Council Member Y N/A 8,800 - 8,800 100% 8,800
Subtotal Salaries & Wages 46,600
Benefits & Other Pay
Health & Related Benefits -
Holiday Payout -
Insurances (Not Workers Compensation) -
Leave Payout -
Medicare Tax 676
Overtime -
PARS-Supplemental Retirement 6,183
PERS - Employer Portion -
PERS - Employer Portion Safety -
Shift Differential -
Standby -
Unemployment Ins -
Uniform Allowance -
Worker Compensation -
Subtotal Benefits 6,859
Total Wages & Benefits 53,459
City Council
Projected FY 26-27 | Chowchilla Page 115
City Clerk
MISSION STATEMENT
To strengthen public trust in government and facilitate the democratic process; furthering transparency, openness, and community participation; maintain essential City records; enhance levels of service responsive to the growing demands within the City Clerk’s Office, which includes transit.
SERVICE DESCRIPTION
The City Clerk is the local official administering democratic processes such as elections, City records access, and all legislative actions ensuring public transparency; acts as a compliance officer for federal, state and local statues including the Political Reform Act; manages public inquiries and relationships and arranges official and ceremonial functions; assists in the administration of risk exposure reduction with assistance from the Central San Joaquin Valley Risk Management Authority (CSJVRMA); gives administrative direction, manages and coordinates the day to day operation of the City Clerk’s Office and the Administrative Services Department including risk management and transit, and manages public inquiries and arranges for ceremonial and official functions. Additionally, the City Clerk:
Prepares City Council, Planning Commission, Airport Advisory Committee and other agency and authority agendas for review by the City Administrator;
Prepares meeting notices, proclamations, and certificates, and coordinates with recipient for scheduling on Council agenda;
Duplicates and distributes agenda packets; prepares Council chambers for meetings; Publishes ordinances, resolutions, and notices of public hearings; Posts and mails notices of public hearing and Council actions affecting local residents; Ensures compliance with the Brown Act;
Oversees the receipt and maintenance of official City documents and records; Summarizes Council actions and instruction to City staff; Prepares Local Appointments List;
Provides for codification of the Municipal Code;
Administers the electronic imaging system;
Coordinates Records Management tasks across departments; Monitors and controls income and expenditures in accordance with established limitations; Oversees aspects of the Transit Department;
Oversees the City’s bidding process by ensuring compliance with bidding procedures; Serves as the Elections Official;
Coordinates resources and communications with the County to assure smooth and efficient election activities; Oversees campaign disclosures and conflicts of interest filings according to established procedures; Composes correspondence independently and as directed on a variety of matters; Compiles and prepares various letters, reports, statistical data, agendas, memos, bulletins, lists and other materials independently and as directed;
Prepares, formats, edits and proofreads written materials; Maintains and coordinates administrative calendars;
Certifies/Attests documents, researches records, and retrieves information for staff members and the general public;
Monitors compliance with State and local campaign finance, ethics, and conflict of interest laws; Notifies filers of their obligations, and maintains logs of all Fair Political Practices Commission required filings; Administers the commission application process and coordinates the interview process; Prepares certificates of appointment and appreciation of services awards, and administers oath of office for City commissions/committees;
Accepts and processes legal claims, liability claims, accepts all subpoenas and summons for city records, and lawsuits;
Maintains custody of City Seal.
MAJOR ACCOMPLISHMENTS IN FY 2025-2026
Hired a Deputy City Clerk
Implemented SB 329 (Council Salaries)
Obtained funds for training and continuing education for the Municipal Clerk certification, plus in the areas of transit;
City Clerk
Projected FY 26-27 | Chowchilla Page 116
Continuing in the major and tedious effort of organizing City records; Provided information on the operations of the City and maintained the official records; Provided support services for the City Council, City Administrator and Department Directors; Provided coordination of all Council meetings, work sessions, RDA Successor Agency Oversight Board, Planning Commission, Airport Advisory Committee, Measure N Oversight Committee meetings and prepared minutes; Updated and implemented the bus shelter standards;
Passing of 2025-2 CFD in 2025 local election;
Implemented aspects of SB 707 that are required for all agencies (teleconferencing, but we have been doing this since COVID) and aspects required by ‘eligible bodies’ that include language translation of live Brown Act meetings even though the City does not meet the eligible bodies population threshold.
Implemented ADA Title II compliance (web accessibility for state and local governments) with the purchase of a software program through CivicPlus.
Streamlined onboarding;
Implementation of NextRequest for online records requests.
Conducted major records destruction of over 100 filled banker boxes.
FY 2026-2027 GOALS & OBJECTIVES
Continue to conduct Records Destruction of documents;
Prepare for the 2026 election, including district-based elections; Continue to update the Chowchilla Municipal Code;
Succession planning for City Clerk and Transit;
Begin payment modernization of bus fleet with SB125 funds; Maintain accurate record of City Council actions: Minutes, Ordinances, Resolutions and Agreements; Same for Planning Commission, Airport Advisory Committee and Measure N Committee.
Expenditures Summary
City Clerk Historical & Budgeted Expenditures
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
City Clerk
Projected FY 26-27 | Chowchilla Page 117
Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Salaries and Benefits
FY2027 Expenditures by Type
Salaries and Benefits $249,923 64.16%
Operations and Maintenance $139,579 35.84%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $167,557 $123,844 $136,374 $173,677 $180,086
Overtime $7 $206 $961 $2,000 $497
Essential Worker Pay $4,000 $0 $0 $9,500 $0
Medicare Tax $1,736 $1,945 $1,972 $2,557 $2,619
Leave Payout $2,103 $6,377 $7,592 $5,000 $7,492
Health Insurance $25,429 $22,148 $21,252 $25,840 $25,215 Unemployment Ins -$268 $7 $265 $651 $651
Retirement-Employer Portion $21,608 $17,364 $29,435 $41,871 $26,243 457 ER Match $2,784 $2,255 $2,577 $4,635 $5,058
Workers Comp Ins $1,103 $1,677 $1,309 $1,099 $1,139
Insurances - Not Workers
Comp
$31 $27 $28 $692 $923
Total Salaries and Benefits $226,089 $175,850 $201,764 $267,522 $249,923 Operations and Maintenance
FY2023 FY2024 FY2025 FY2026 FY2027
0 100k
200k
300k
400k
500k
390K
Expenditures by Type
City Clerk
Projected FY 26-27 | Chowchilla Page 118
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Office Supplies $2,903 $3,137 $2,779 $3,500 $3,500
Travel & Training $7,817 $5,672 $6,594 $10,500 $10,000
Employee
Evaluation/Recruitment
$3,786 $0 $0 $0 $0
Professional Memberships $2,228 $1,383 $2,292 $1,000 $500 Cell Phones $623 $1,005 $632 $840 $840
Contract Services $1,705 $5,901 $6,494 $14,100 $19,500
Advertising $11,978 $17,698 $17,254 $24,000 $24,000
Elections $25,791 $0 $58,811 $0 $60,000
Liability Insurance $9,273 $10,913 $13,828 $15,258 $20,339 Recording/Filing Fees $509 $446 $768 $900 $900
Total Operations and
Maintenance
$66,612 $46,157 $109,451 $70,098 $139,579
Total Expenditures $292,701 $222,006 $311,215 $337,620 $389,502 Revenue Summary
City Clerk Historical & Budgeted Revenues
Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Payroll Reimbursements $96 $128 $82 $0 $0
Total Other Revenues $96 $128 $82 $0 $0
Total Revenues $96 $128 $82 $0 $0
Revenue Actual
FY2023 FY2024 FY2025 FY2026 FY2027
0 $25
$50
$75
$100
$125
$150
Revenues by Source
City Clerk
Projected FY 26-27 | Chowchilla Page 119
Organizational Chart
CITY CLERK
JOANN MCCLENDON
TRANSIT SUPERVISOR
DRIVERS/DISPATCHERS
DEPUTY CITY CLERK
City Clerk
Projected FY 26-27 | Chowchilla Page 120
City Clerk Position Summary
CITY CLERK
100-1610
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
City Clerk Y M7 128,898 16,658 145,556 100% 145,556
Secretary II/Deputy City Clerk Y 35 67,371 1,689 69,060 50% 34,530 Subtotal Salaries & Wages 180,086
Benefits & Other Pay
Health & Related Benefits 25,215
Holiday Payout -
Insurances (Not Workers Comp) 923
Leave Payout 7,492
Medicare Tax 2,619
Overtime 497
PARS-Supplemental Retirement -
PERS - Employer Portion 26,243
PERS - Employer Portion Safety -
PERS - 457 Employer Share 5,058
Shift Differential -
Standby -
Unemployment Ins 651
Uniform Allowance -
Worker Compensation 1,139
Essential Worker Pay -
Subtotal Benefits 69,837
Total Wages & Benefits 249,923
City Clerk
Projected FY 26-27 | Chowchilla Page 121
City Attorney
Expenditures Summary
City Attorney Historical & Budgeted Expenditures
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Legal Fees $171,777 $299,347 $296,354 $275,000 $225,000 Settlement Expense $0 $0 $40,420 $0 $0
Total Operations and
Maintenance
$171,777 $299,347 $336,774 $275,000 $225,000
Total Expenditures $171,777 $299,347 $336,774 $275,000 $225,000 Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Expenditures by Type
City Attorney
Projected FY 26-27 | Chowchilla Page 122
City Administration
MISSION STATEMENT
The City Administrator provides leadership and professional management to the City government in service to City Council policies, priorities, and the community's civic values. The guiding principles of the City Administrator are based on the commitment to the highest ethical standards defined in the International City Management Association (ICMA) Code of Ethics, adopted in 1924, that today serves as the foundation for the local government management profession and sets the standard for excellence. Leadership in a management structure committed to equity, transparency, integrity, stewardship of public resources, political neutrality, and respect for the rights and responsibility of elected officials and residents strengthens democratic local governance.
SERVICE DESCRIPTION
The City Administrator is an appointed office established by the Chowchilla Municipal Code and under the State of California's laws. The City Council appoints the City Administrator to serve as the City's chief administrative officer. The City Administrator is responsible for administering all operations, finances, activities, and projects consistent with City Council policy directives and applicable municipal, state, and federal laws. The City Administrator reports to the City Council, is responsible for the day-to-day operation of the City, and provides the Council with recommendations for policies. The City Administrator administers the policies developed by the Council and works with each department to ensure that the procedures are carried out.
The City Administrator appoints and removes all employees on the recommendation of the various department heads and/or dismisses department heads on his own evaluation. The City Administrator coordinates the development and provides administrative control over the annual city budget and monthly expenditures. Among the City Administrator's direct responsibilities is personnel managed by the City Clerk to the Council. The City Administrator also maintains a close working relationship with the Director of the Community and Economic Development Department designed to improve the community's economic vitality. The City Administrator also serves as the Executive Director of the Successor Agency to the Redevelopment Agency (formerly, Redevelopment Agency), whose role is to unwind the obligations of the former RDA.
MAJOR ACCOMPLISHMENTS IN FY 2025-2026
Sales Tax revenues are projected to come in a little lower than initially projected by roughly 3%; Vehicle License Fees continued to increase and remain the top revenue for the City; Property taxes have increased with the recent developments; Continued to build/maintain reserve levels far above policy requirements; Community outreach continued to be enhanced through social media platforms; The Fairmead Sewer Consolidation project reached final design for collection system and will be going out to bid in early FY 26/27;
Completed the Avenue 24 ½ rehabilitation project;
Began the Road 15 ½ rehabilitation project;
Began the Ventura Ave rehabilitation project;
Utilized Measure N Public Safety Sales Tax monies to address recruitment and retention issues for the Police Department;
Utilized Measure N Public Safety Sales Tax monies to hire 2 Full Time Firefighters for the first time ever having a level 1.0 service
Several new businesses opened or began construction;
Several businesses opened and more have shown interest in opening up; The Loan Oak/Orchard View residential development continued construction and pulled approximately 50 building permits;
Information Technology was able to continue upgrading critical IT infrastructure; Emphasized city beautification with enhanced Code Enforcement; Continued the Community Pool program with the help and partnership of Chowchilla Union High School; Worked directly with Caltrans to get the Roundabout project closer to finishing design and get Right of Way acquisition started;
Received the GFOA Distinguished Budget Award for the FY 2025-2026 budget; Received an unmodified opinion for the FY 2024-2025 Audit; Completed Well 15 and brought it online and will fill our water tank at SR 99; Continued community pride and engagement;
City Administration
Projected FY 26-27 | Chowchilla Page 123
Maple Meadows, an affordable housing apartment complex with 160 units, almost completed Phase I (first 80 units);
Filled many vacant positions within the City;
Had the second year of using Enterprise Fleet to continue to replace most of our oldest vehicles; The voters approved the refunding of CFD 2006-1;
CFD 2025-2 was formally created for the Rancho Calera project Retained Townsend for grant writing and lobbying services; Used most of the remaining ARPA funds on Well 16. The remaining funds will be spent by 12/31/2026; Continued work on the Industrial Specific Plan Environmental Impact Report; Utilized Street Degradation funds to begin preventative maintenance on Ventura Blvd; Added personnel in Parks;
FY 2026-2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Continue progress in accelerating retail activity in the City (G5.2, G5.4. G5.6, G5.8); Expand business activity in the industrial-zoned annexed lands (G5.5, G5.7, G5.8, G5.9); Utilize the City website for civic transparency as well as community and business promotion (G4.3, G5.4, G5.7); Collaborate with owners of industrial properties to attract industry to the City (G5.5, G5.7, G5.8, G5.9); Promote the City at industrial trade shows as well as retail trade shows (G5.8); Position the future use of CDBG projects toward downtown enhancements, code enforcement, and infrastructure needs (G3.2);
Continue to work with all City departments to provide the quality and level of service that citizens of Chowchilla request (G3.3);
Maintain an ongoing evaluation of the organizational structure of the City of Chowchilla (G3.3); Continue to work with Rancho Calera and Fagundes on getting their developments going (G5.3); Work with Century Communities to complete the Loan Oak/Orchard View Development (G5.3) Promote the downtown (G5.4, G5.6, G5.8);
Continue to assess and enhance the tools used to attract new businesses (G5.2, G5.4. G5.6, G5.8); Continue to enhance the quality and coordination of the City's workforce through training seminars and weekly leadership meetings;
Continue to enhance public outreach on City programs (G4.5, G4.7, G4.8, G4.11, G5.1); Continue to enhance job creation in the City of Chowchilla through the establishment of new businesses (G5.2, G5.4, G5.6, G5.7, G5.6, G5.7, G5.8, G5.9);
Continue to make City programs user-friendly and available to all the public (G4.6, G4.10); Continue to upgrade the outdated Information Technology operations equipment (G2.1); Utilize Measure N Public Safety Sales Tax monies to give a financial boost to both the Fire and Police Departments (G1.1, G1.2, G1.3, G1.4, G1.6, G1.9, G1.10); Continue to monitor CalPERS Unfunded Liability increases (G3.3, G3.4); Continue to engage the community through social media platforms (G4.5, G4.7, G4.8, G4.11, G5.1); Look to improve grant funding opportunities through the use of our grant writing specialists Townsend (G3.2); Continue to provide activities and events for the community (G4.1, G4.4, G4.5, G4.7, G4-11. G4.12); Use the remaining American Rescue Plan Act (ARPA) monies made available to us on water infrastructure before December 31, 2026 (G2);
Continue to increase Economic Development activities (G5.4, G5.7, G5.9); Strive to have all vacancies filled (G1);
Completing the environmental work on the Industrial Specific Plan to promote our Industrial Area (G5); Continue doing preventative maintenance Streets and Roads projects (G2); Add personnel to increase the level of service provided (G4).
City Administration
Projected FY 26-27 | Chowchilla Page 124
Expenditures Summary
City Administration Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Overhead Allocations Salaries and Benefits Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
$600K
FY2023 FY2024 FY2025 FY2026 FY2027
0 200k
400k
600k
City Administration
Projected FY 26-27 | Chowchilla Page 125
FY2027 Expenditures by Type
Salaries and Benefits $389,016 69.94%
Overhead Allocations $112,858 20.29%
Operations and Maintenance $54,304 9.76%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $238,041 $210,555 $233,012 $262,071 $301,824
Allowances (Phone & Car) $5,782 $6,000 $6,000 $6,000 $6,000 Overtime $7 $71 $419 $0 $497
Essential Worker Pay $3,500 $0 $0 $8,000 $0
Medicare Tax $2,693 $3,530 $3,736 $4,072 $4,384
Leave Payout $7,078 $8,514 $13,768 $8,998 $12,030
Health Insurance $11,271 $3,835 $3,456 $7,015 $5,791
Unemployment Ins -$253 $7 $265 $920 $651
Retirement-Employer Portion $20,179 $14,374 $16,623 $21,248 $45,671 457 ER Match $648 $39 $0 $582 $8,709
Workers Comp Ins $1,673 $2,842 $2,065 $1,971 $1,909
Insurances - Not Workers
Comp
$31 $27 $28 $199 $1,550
Total Salaries and Benefits $290,649 $249,793 $279,371 $321,076 $389,016 Operations and Maintenance
Office Supplies $1,001 $939 $882 $1,000 $1,000
Publications $270 $276 $79 $360 $300
Travel & Training $13,837 $10,294 $12,237 $15,500 $15,000 Professional Memberships $1,389 $580 $599 $1,000 $650
Cell Phones $623 $585 $632 $759 $840
Liability Insurance $9,273 $10,913 $13,828 $15,825 $36,514 Total Operations and
Maintenance
$26,393 $23,587 $28,256 $34,444 $54,304
Overhead Allocations
Overhead Allocation Fleet $2,020 $3,171 $3,645 $3,508 $3,465 Overhead Allocation IT $98,893 $77,847 $86,713 $97,800 $109,393 Total Overhead Allocations $100,913 $81,018 $90,358 $101,308 $112,858 Total Expenditures $417,955 $354,397 $397,985 $456,828 $556,178 556K
Expenditures by Type
City Administration
Projected FY 26-27 | Chowchilla Page 126
Revenue Summary
City Administration Historical & Budgeted Revenues
Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Payroll Reimbursements $96 $128 $82 $0 $0
Total Other Revenues $96 $128 $82 $0 $0
Total Revenues $96 $128 $82 $0 $0
Revenue Actual
FY2023 FY2024 FY2025 FY2026 FY2027
0 $25
$50
$75
$100
$125
$150
Revenues by Source
City Administration
Projected FY 26-27 | Chowchilla Page 127
Organizational Chart
CITY ADMINISTRATOR
ROD PRUETT
CITY ATTORNEY
(CONTRACT)
CITY CLERK/TRANSIT
COMMUNITY & ECONOMIC
DEVELOPMENT
FINANCE
FIRE
HUMAN RESOURCES
PUBLIC WORKS
RECREATION &
COMMUNITY
ENGAGEMENT/
INFORMATION
TECHNOLOGY
City Administration
Projected FY 26-27 | Chowchilla Page 128
City Administration Position Summary
CITY ADMINISTRATION
100-1710
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
City Administrator Y M1 250,224 17,070 267,294 100% 267,294 Secretary II/Deputy City Clerk Y 35 67,371 1,689 69,060 50% 34,530 Subtotal Salaries & Wages 301,824
Benefits & Other Pay
Health & Related Benefits 5,791
Holiday Payout -
Insurances (Not Workers Compensation) 1,550
Leave Payout 12,030
Medicare Tax 4,384
Overtime 497
PARS-Supplemental Retirement -
PERS - Employer Portion 45,671
PERS - Employer Portion Safety -
PERS - 457 Employer Share 8,709
Shift Differential -
Standby -
Unemployment Ins 651
Uniform Allowance -
Worker Compensation 1,909
Essential Worker Pay -
Allowances (Car & Phone) 6,000
Subtotal Benefits 87,192
Total Wages & Benefits 389,016
City Administration
Projected FY 26-27 | Chowchilla Page 129
Recreation & Community Engagement
MISSION STATEMENT & SERVICE DESCRIPTION
The Recreation & Community Engagement Department supports the City Council’s vision of a diverse, family-oriented community with vibrant local activities and a strong sense of place. The department manages a wide range of responsibilities, including planning and executing community events, overseeing senior and youth programming, administering citywide marketing and communications, managing City facilities and park rentals, contracting with local sports organizations to provide structured athletic programs and leagues, hosting fitness classes for residents of all ages, coordinating paint night events for the community, and fostering two-way engagement between residents and municipal government. The department has adopted #TeamCommunityKiddos as its unified brand for all youth activities and marketing efforts.
In alignment with Goal Four: Quality of Life and Sense of Place, the department continues to expand recreational opportunities for residents of all ages, strengthen community partnerships, and grow the City’s presence through digital outreach and public engagement initiatives. The department also supports Goal Five: Economic Development and Revenue Production through print and digital marketing efforts that promote Chowchilla to prospective businesses and visitors.
MAJOR ACCOMPLISHMENTS – FY 2025–26
Goal 4.1 – Utilize Existing Amenities to Increase Activity, Citywide Functions, and Visibility Continued the long-running Music & Movies in the Park series, now elevated with enhanced city marketing and presentation, and added lighting to create a comfortable and inviting ambiance for attendees.
Hosted Open Swim Program at Dower Aquatic Facility in partnership with Chowchilla Union High School District.
Hosted Stargazing Night, Kiddos Crafts, and community block party events.
Planned, promoted, and executed major community holiday events, including Easter, Halloween, and Christmas, each featuring extensive programming, staffing coordination, and video marketing.
Increased use of Veterans Memorial Park and Edward Ray Park for community activities.
Goal 4.3 – Encourage Greater Business Sector Involvement in Community Events Coordinated vendor participation at Music in the Park.
Secured community sponsorships and partnerships to support events and activities.
Increased vendor opportunities at community events.
Secured donations from local businesses to help elevate summer events and programming.
Goal 4.4 – Enhance Recreational Activities Provided by the Senior Center Continued support and coordination of Senior Center programming.
Increased promotion of senior activities through newsletters and social media.
Goal 4.5 – Increase Recreational Activities and Programs for All Ages Launched Kiddos Crafts workshop series under the #TeamCommunityKiddos brand for youth activities and marketing.
Hosted Open Swim Program, Stargazing Program, and Science in the Park.
Expanded family-oriented community events and youth-focused activities throughout the year.
Introduced Zumba fitness classes and transitioned to SHRED Fitness program for the community.
Launched quarterly community paint nights.
Goal 4.7 – Partner With Other Organizations to Provide Youth Activities and Programs Recreation & Community Engagement
Projected FY 26-27 | Chowchilla Page 130
Partnered with Community Science Workshop and Central Valley Astronomers.
Collaborated with local service clubs and community volunteers.
Contracted with local sports organizations to provide structured athletic programs and leagues.
Goal 4.9 – Partner With Chowchilla High School District to Open the High School Pool Maintained ongoing agreement with Chowchilla Union High School District for public swim access at Dower Aquatic Facility.
Goal 4.10 – Research Opportunities for Park Enhancements and Modernizations Secured funding to rehabilitate an existing building into a new concession stand for soccer and baseball.
Installed a new ice machine at the Sports Concession Stand.
Implemented signage upgrades at city parks and event venues.
Replaced the PA system used for community events.
Replaced holiday décor and continued the Christmas Parade tradition.
Collaborated closely with the Public Works Department on grant opportunities and park improvement projects.
Goal 5.7 – Develop New Marketing Ideas and Opportunities Two new social media outlets were added to expand reach and connect with younger residents.
Expanded video production for community storytelling and engagement.
Enhanced city websites and digital newsletter outreach.
Conducted community engagement forums and digital surveys to inform programming decisions.
Launched new City logo and slogan and distributed updated branding to all departments.
Launched the Community Budget Survey to gather resident input on city priorities and services.
Conducted a public survey to gather community input for the new City slogan.
Implemented DocuAccess software to bring city website documents into compliance with Title II ADA accessibility requirements.
Provided economic development marketing support through print and digital materials.
FY 2026–27 GOALS & OBJECTIVES
The notation in parentheses corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex G4.1.
Goal 4.1 – Utilize Existing Amenities to Increase Activity, Citywide Functions, and Visibility Continue growing the Music & Movies in the Park series with enhanced programming, city marketing, and ambiance. (G4.1)
Enhance the Christmas program by renting snow machines and building a new switch for the mayor to turn on the Christmas tree lights. (G4.1)
Goal 4.3 – Encourage Greater Business Sector Involvement in Community Events Continuing to grow community involvement through interactive events and business partnerships. (G4.3) Expand vendor and sponsorship opportunities at community events. (G4.3) Continue to seek and grow local business donations to support and elevate summer events and programming. (G4.3)
Goal 4.4 – Enhance Recreational Activities Provided by the Senior Center Continue support and coordination of Senior Center programming. (G4.4) Recreation & Community Engagement
Projected FY 26-27 | Chowchilla Page 131
Expand promotion of senior activities through newsletters and social media. (G4.4) Goal 4.5 – Increase Recreational Activities and Programs for All Ages Continue and expand SHRED Fitness program for the community. (G4.5) Continue quarterly community paint nights. (G4.5)
Expand youth activities and programming under the #TeamCommunityKiddos brand. (G4.5) Continue working with the Arts Council to bring year-round arts programming to Chowchilla. (G4.5) Goal 4.7 – Partner With Other Organizations to Provide Youth Activities and Programs Continuing partnerships with Community Science Workshop, Central Valley Astronomers, and local service clubs. (G4.7)
Continue contracting with local sports organizations to provide structured athletic programs and leagues. (G4.7) Goal 4.9 – Partner With Chowchilla High School District to Open the High School Pool Continue partnership with Chowchilla Union High School District for public swim access at Dower Aquatic Facility. (G4.9)
Goal 4.10 – Research Opportunities for Park Enhancements and Modernizations Continue collaboration with the Public Works Department on grant opportunities and park improvement projects. (G4.10)
Support Ed Ray Park Lighting project phases in collaboration with Public Works. (G4.10) Support completion of Pickleball Courts Phase 2 at Ed Ray Park. (G4.10) Support installation of ADA-compliant Tot Lot at Ed Ray Park. (G4.10) Assist Public Works in pursuing grant funding for the combined Linear Park, Splash Pad, and Dog Park project at Fig Tree Street and S. Montgomery Lake Way. (G4.10)
Design and install public art murals or painted utility boxes to beautify city spaces. (G4.10) Partner with local correctional programs to refurbish event trailers and signage. (G4.10) Goal 5.7 – Develop New Marketing Ideas and Opportunities Continue to grow social media following and utilize new technology to reach broader audiences. (G5.7) Produce additional video blogs and media content highlighting city services and programs. (G5.7) Launch a citywide community resource guide and expand newsletter reach. (G5.7) Continuing economic development marketing through print and digital materials. (G5.7) Recreation & Community Engagement
Projected FY 26-27 | Chowchilla Page 132
Expenditures Summary
Recreation & Community Engagement Historical & Budgeted Expenditures Expenditures by Type
Historical & Budgeted Expenditures by Type
Capital Outlay Operations and Maintenance Salaries and Benefits Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
FY2023 FY2024 FY2025 FY2026 FY2027
0 200k
400k
600k
Recreation & Community Engagement
Projected FY 26-27 | Chowchilla Page 133
FY2027 Expenditures by Type
Salaries and Benefits $247,194 58.09%
Operations and Maintenance $178,374 41.91%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $90,779 $105,579 $130,324 $157,244 $179,955
Overtime $86 $0 $0 $106 $687
Essential Worker Pay $0 $0 $0 $4,500 $0
Medicare Tax $1,091 $1,915 $1,838 $2,424 $2,620
Leave Payout $0 $3,853 $3,930 $4,371 $5,974
Health Insurance $1,433 $9,946 $11,441 $11,294 $17,753
Unemployment Ins -$195 $169 $1,031 $679 $1,799
Retirement-Employer Portion $8,751 $8,241 $10,697 $13,784 $28,036 457 ER Match $0 $0 $0 $800 $4,451
Workers Comp Ins $2,379 $2,279 $1,730 $1,525 $4,996
Insurances - Not Workers
Comp
$102 $91 $93 $2,281 $923
Total Salaries and Benefits $104,426 $132,073 $161,084 $199,008 $247,194 Operations and Maintenance
Office Supplies $543 $1,000 $970 $1,000 $1,200
Council Meeting Expense $26,537 $40,234 $24,033 $33,220 $33,500 Operating Eqpt $9,676 $11,636 $6,458 $4,729 $5,000
Software Support $4,725 $4,961 $11,476 $12,740 $13,000
Travel & Training $494 $40 $586 $1,000 $1,200
Employee
Evaluation/Recruitment
$870 $464 $603 $1,580 $1,580
Professional Memberships $0 $535 $380 $600 $600
Cell Phones $621 $931 $1,086 $1,731 $1,920
Program Supplies $8,034 $3,561 $4,107 $6,846 $7,000
Building O/M Admin $1,591 $3,017 $9,857 $3,250 $4,200
Energy $8,317 $6,321 $7,857 $8,400 $8,800
Community Sponsorships $12,500 $12,500 $13,000 $10,500 $1,000 Community Marketing $6,986 $6,662 $5,997 $7,000 $10,000 Community Pool-Redfins $96 $0 $0 $0 $0
Contract Services $52,405 $35,727 $68,760 $55,000 $62,000 Liability Insurance $7,704 $9,066 $11,488 $14,989 $20,324 Building & Improvements $0 $0 $0 $6,750 $7,000
426K
Expenditures by Type
Recreation & Community Engagement
Projected FY 26-27 | Chowchilla Page 134
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Miscellaneous Expenses $0 $20 $0 $0 $50
Total Operations and
Maintenance
$141,099 $136,676 $166,659 $169,335 $178,374
Capital Outlay
Vehicles, Machinery & Equip $86,632 $24,127 $9,453 $9,500 $0 Total Capital Outlay $86,632 $24,127 $9,453 $9,500 $0
Total Expenditures $332,158 $292,876 $337,196 $377,843 $425,568 Revenue Summary
Recreation & Community Engagement Historical & Budgeted Revenues Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
$40K
$50K
$60K
Recreation & Community Engagement
Projected FY 26-27 | Chowchilla Page 135
Revenues by Source
Historical & Budgeted Revenues by Source
Transfers In Charges for Services Other Revenues
FY2027 Revenues by Source
Other Revenues $32,000 78.05%
Charges for Services $9,000 21.95%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Community Pool $1,656 $1,835 $5,175 $4,600 $5,000
Event Fees $5,746 $16,333 $3,833 $4,000 $4,000
Total Charges for Services $7,402 $18,168 $9,008 $8,600 $9,000 Other Revenues
Misc Admin Fees $0 $0 $1,252 $0 $0
Donations/Sponsorships $35,127 $13,500 $16,000 $15,000 $15,000 Payroll Reimbursements $318 $426 $273 $0 $0
Park Pavilion Rental $2,530 $6,145 $5,575 $6,000 $6,000 Sports Programs
Reimbursements
$5,721 $8,642 $8,981 $10,300 $11,000
Total Other Revenues $43,696 $28,713 $32,079 $31,300 $32,000 Transfers In
Transfer In $0 $0 $7,562 $0 $0
Total Transfers In $0 $0 $7,562 $0 $0
FY2023 FY2024 FY2025 FY2026 FY2027
0 20k
40k
60k
41K
Revenues by Source
Recreation & Community Engagement
Projected FY 26-27 | Chowchilla Page 136
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Total Revenues $51,098 $46,881 $48,650 $39,900 $41,000
Organizational Chart
DIRECTOR OF
RECREATION &
COMMUNITY
ENGAGEMENT
STACY WISENER
RECREATIONAL SWIM
POOL MANAGER
PART-TIME
RECREATIONAL SWIM
LIFEGUARD I & II
PART-TIME
CLERICAL/RECREATION
AID
FULL-TIME
INFORMATION
TECHNOLOGY DIVISION
IT SYSTEMS
ADMINISTRATOR
FULL-TIME
IT SYSTEMS
ADMINISTRATOR
FULL-TIME
IT SUPPORT TECHNICIAN
FULL-TIME
Recreation & Community Engagement
Projected FY 26-27 | Chowchilla Page 137
Recreation & Community Engagement Position Summary
Recreation & Community Engagement
100-6610, 6615, 100-6625
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Director of Recreation & Community Engagement Y M7 126,360 3,086 129,446 90% 116,501 Clerical/Recreation Aid Y 25 47,749 - 47,749 100% 47,749 Pool Manager Y 30 4,665 - 4,665 100% 4,665
Lifeguard II Y 21 3,740 - 3,740 100% 3,740
Lifeguard II Y 21 3,740 - 3,740 100% 3,740
Lifeguard I Y 19 3,560 - 3,560 100% 3,560
Subtotal Salaries & Wages 179,955
Benefits & Other Pay
Health & Related Benefits 17,753
Holiday Payout -
Insurances (Not Workers Compensation) 923
Leave Payout 5,974
Medicare Tax 2,620
Overtime 687
PARS-Supplemental Retirement -
PERS - Employer Portion 28,036
PERS - 457 Employer Share 4,451
PERS - Employer Portion Safety -
Shift Differential -
Standby -
Unemployment Ins 1,799
Uniform Allowance -
Worker Compensation 4,996
Essential Worker Pay -
Subtotal Benefits 67,239
Total Wages & Benefits 247,194
Recreation & Community Engagement
Projected FY 26-27 | Chowchilla Page 138
Finance
MISSION STATEMENT
The Finance Department provides the highest level of excellence and accuracy in providing quality financial information and services to the elected officials, city departments, and public at large in a timely, accurate and friendly manner.
SERVICE DESCRIPTION
The Finance Department is responsible for the financial administration and information systems of the City of Chowchilla and the City of Chowchilla as Successor Agency to the Chowchilla Redevelopment Agency. The Department provides the following services:
Operation and maintenance of the Accounting Software System; Budget preparation and compliance;
Purchasing support for all departments;
Research and prepare reports on special fiscal matters; Disbursements for accounts payable and payroll;
Treasury management and annual review of the City’s Investment Policy; Collection of revenues, including business licenses, dog license fees, utility service charges (water, wastewater, disposal, storm drain and airport) and other charges;
Provide general services, including payroll administration, budget administration and preparation of various financial related reports including financial statements for bonding activities and preparation of the State Controller reports for the City and the Redevelopment Agency; Provide administration of risk exposure reduction and participates on the Central San Joaquin Valley Risk Management Association (CSJVRMA) Board of Directors.
MAJOR ACCOMPLISHMENTS IN FY 2025-2026
Received a “clean/unmodified” audit opinion for the Fiscal Year 2024-2025; Was able to increase fund reserves;
Submitted the budget publication for consideration and was awarded the Government Finance Officers Association (GFOA) Distinguished Budget Award;
FY 2026-2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Continue to improve customer service to the public, other agencies and City departments; Continue to review and update policies and procedures to ensure they meet the needs of departments and accounting standards (G3.3);
Continue to provide excellent financial reporting achieved by adhering to accounting practices that result in an “unmodified opinion” from an independent audit of the City’s financial records (G3.3, G3.4, G3.5); Prepare a fiscally sustainable budget G2.1, G3.1, G3.2, G3.3, G3.4, G3.5); Address budget at mid-year to evaluate the effects of the economy; Provide budget-to-actual check-ins with departments more frequently; Develop templates for Financial Statements, Budgets, State Controller Reporting, and other yearly reports; Complete formal reconciliation of all special district funds (G3.1, G3.3, G3.4, G3.5); Continue researching the use of a Section 115 Trust to address pension obligation issues (G3.2, G3.3, G3.4); Submit the current budget publication for consideration to receive the Government Finance Officers Association (GFOA) Distinguished Budget Award (G3.1, G3.3, G3.4, G3.5).
Finance
Projected FY 26-27 | Chowchilla Page 139
Expenditures Summary
Finance Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Overhead Allocations Operations and Maintenance Salaries and Benefits Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
FY2023 FY2024 FY2025 FY2026 FY2027
0 250k
500k
750k
1,000k
1,250k
Finance
Projected FY 26-27 | Chowchilla Page 140
FY2027 Expenditures by Type
Salaries and Benefits $785,228 77.26%
Operations and Maintenance $134,594 13.24%
Overhead Allocations $96,511 9.50%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $448,749 $459,799 $421,265 $506,897 $535,092
Overtime $1,348 $387 $460 $1,404 $4,438
Essential Worker Pay $12,300 $0 $0 $25,600 $0
Medicare Tax $5,937 $8,108 $5,641 $9,191 $7,824
Leave Payout $24,027 $22,772 $5,502 $8,581 $15,903
Health Insurance $49,745 $101,154 $112,914 $129,107 $114,651 Unemployment Ins -$1,207 $579 $1,863 $3,112 $2,604
Retirement-Employer Portion $55,034 $43,465 $43,415 $49,919 $85,603 457 ER Match $3,012 $6,675 $5,556 $6,629 $12,988
Workers Comp Ins $3,166 $4,993 $3,456 $3,504 $3,384
Insurances - Not Workers
Comp
$141 $144 $128 $719 $2,741
Total Salaries and Benefits $602,254 $648,075 $600,200 $744,663 $785,228 Operations and Maintenance
Office Supplies $5,288 $8,009 $3,625 $6,500 $4,000
Audit Services $41,565 $45,662 $49,766 $48,840 $53,062
Travel & Training $1,585 $7,541 $6,571 $8,100 $6,000
Employee
Evaluation/Recruitment
$525 $636 $480 $1,130 $500
Professional Memberships $384 $1,648 $1,062 $1,510 $1,000 Cell Phones $0 $0 $0 $440 $600
Contract Services $3,225 $10,035 $9,337 $15,000 $8,000
Liability Insurance $41,108 $49,080 $58,999 $63,297 $60,432 Vending Machine Exp. $689 $571 $579 $2,000 $1,000
Total Operations and
Maintenance
$94,368 $123,182 $130,419 $146,817 $134,594
Overhead Allocations
Overhead Allocation IT $87,309 $69,166 $77,027 $86,367 $96,511 Total Overhead Allocations $87,309 $69,166 $77,027 $86,367 $96,511 Total Expenditures $783,931 $840,423 $807,646 $977,847 $1,016,333
1.02M
Expenditures by Type
Finance
Projected FY 26-27 | Chowchilla Page 141
Revenue Summary
Finance Historical & Budgeted Revenues
Revenues by Source
Historical & Budgeted Revenues by Source
Other Revenues Charges for Services
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2K
$4K
$6K
$8K
$10K
FY2023 FY2024 FY2025 FY2026 FY2027
0 2.5k
5k
7.5k
10k
Finance
Projected FY 26-27 | Chowchilla Page 142
FY2027 Revenues by Source
Charges for Services $4,000 88.89%
Other Revenues $500 11.11%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Application Fee-BL $1,744 $5,068 $5,454 $6,000 $4,000
Total Charges for Services $1,744 $5,068 $5,454 $6,000 $4,000 Other Revenues
Misc Admin Fees $195 $55 $375 $0 $0
Payroll Reimbursements $439 $883 $376 $0 $0
Vending Machine Revenue $465 $620 $768 $2,200 $500
Total Other Revenues $1,099 $1,558 $1,519 $2,200 $500
Total Revenues $2,843 $6,626 $6,973 $8,200 $4,500
4.5K
Revenues by Source
Organizational Chart
FINANCE DIRECTOR
DANIEL SEETO
FISCAL DIVISION
FISCAL MANAGER ACCOUNTING TECHNICIAN
I & II
UTILITIES DIVISION
UTILITY BILLING CLERKS
Finance
Projected FY 26-27 | Chowchilla Page 143
Finance Position Summary
FINANCE
100-1720
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Finance Director Y M8 154,482 - 154,482 100% 154,482
Fiscal Manager Y MM50 107,640 5,358 112,998 100% 112,998 Account Technician II N 35 67,371 1,953 69,324 100% 69,324 Account Technician I N 30 62,525 1,597 64,122 100% 64,122 Utility Billing Clerk Y 67,330 10,408 77,738 100% 77,738 Utility Billing Clerk Y 56,428 - 56,428 100% 56,428
Subtotal Salaries & Wages 535,092
Benefits & Other Pay
Health & Related Benefits 114,651
Holiday Payout -
Insurances (Not Workers Compensation) 2,741
Leave Payout 15,903
Medicare Tax 7,824
Overtime 4,438
PARS-Supplemental Retirement -
PERS - Employer Portion 85,603
PERS - Employer Portion Safety -
PERS - 457 Employer Share 12,988
Shift Differential -
Standby -
Unemployment Ins 2,604
Uniform Allowance -
Worker Compensation 3,384
Essential Worker Pay -
Subtotal Benefits 250,136
Total Wages & Benefits 785,228
Finance
Projected FY 26-27 | Chowchilla Page 144
Police Services
MISSION STATEMENT
The mission of the Chowchilla Police Department is to provide innovative police service that protects life, property and public order.
VISION STATEMENT
The City of Chowchilla Police Department’s vision is to facilitate a safe and prosperous community through sound police work and collaborations with the community, business and civic organizations.
CORE VALUES
The core values of the Chowchilla Police Department are Safety, Integrity, Teamwork and Respect.
SERVICE DESCRIPTION
To accomplish the mission and vision of our agency, Police Department staff will work closely with our community members to:
Prevent and deter crime;
Identify and arrest law violators;
Perform professional investigations;
Deliver a high level of quality services.
MAJOR ACCOMPLISHMENTS IN FY 2025-2026
Provided mental health wellness for department annually; Reduced crime in the areas of residential burglaries, vehicle burglaries, vehicle thefts, vandalism and petty thefts; Fully staffed for the first time in over 15 years;
Staffed the SIU detective position;
Negotiated new contract with the county CCP, to cover the entire fully weighted costs of SIU and MAD-NET positions;
Outfitted three new patrol cars;
Purchased new canine and assigned a new canine officer; Took over the oversight/management of the new communications tower construction; Conducted Drone Operations for officer safety and support; Continued to remove illegal guns from criminal gang members and suspects; Continued to confiscate illegal narcotics to include fentanyl; Continuing technology upgrades to police departments computer system; Continued our excellent school/police partnership with the two Unified School Districts with the goal of safety at all schools;
Conducted local store compliance checks for illegal sales of unauthorized items or substances; Continued to perform compliance checks and monitoring of registered sex offenders in the community; Continued to provide and increase relevant training to all department personnel; Continued our outreach and efforts regarding those residing in the slough areas of our city; We have increased our proactive patrolling in an attempt to rid the city of criminals to make the community feel safer;
We are continuing to purchase load bearing vests for officers to reduce workers compensation claims; We have continued our close working relationships with all of our local law enforcement partners; Completed the remodeling the women’s locker and bathroom at Police Department; Completed the installation of exhaust fans in main lobby and booking area; Continued to promote community policing among department staff to interact more with the public; Conducted illegal trespassing operations;
In the Chief’s opinion morale and the level of comradery among the staff continues to grow as this is the first time being fully staffed and no one testing elsewhere;
Continue to staff two operators on the Madera County Regional SWAT Team; Conducted real life officer scenario training to better prepare department staff; Installed fixed surveillance cameras at city locations; Police Services
Projected FY 26-27 | Chowchilla Page 145
FY 2026-2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Replace old patrol vehicles through Enterprise program (G1.1); Continue to modernize and update the interior of the police department with an emphasis on dispatch bathroom and roof top access (G1.1);
Increase the number of gang and drug investigations in an attempt to identify and eliminate that element in our community (G1.2, G1.3);
Continue to ensure the public safety communication tower project, moves forward (G1); Install more surveillance cameras throughout the city as well as a crime center for cameras (G1.1); Continue Trespassing Operations (G1.1, G1.2, G1.3);
Continue with retention options for department personnel (G1.1); Upgrades to continue at the Animal Shelter (G1.1);
Bring awareness to the benefit of home security camera systems and the importance of them in the prosecution of criminal activity (G1.1, G1.2, G1.3);
Fill the MAD-NET detective positions;
Conduct a citizen’s academy for the community to learn more about the police department and what police officers do;
Add one full-time position to the sworn staff to address growth and growing numbers of calls for service in specific areas within the community;
Fill all SWAT positions and increase number of SWAT operators.
Expenditures Summary
Police Services Historical & Budgeted Expenditures
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
$8M
Police Services
Projected FY 26-27 | Chowchilla Page 146
Expenditures by Type
Historical & Budgeted Expenditures by Type
Debt Service Overhead Allocations Operations and Maintenance Capital Outlay Salaries and Benefits
FY2027 Expenditures by Type
Salaries and Benefits $4,528,487 64.41%
Capital Outlay $1,053,870 14.99%
Operations and Maintenance $795,831 11.32%
Overhead Allocations $410,437 5.84%
Debt Service $242,454 3.45%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $1,852,696 $1,814,361 $1,930,777 $2,555,452 $2,835,661 Overtime $233,073 $237,192 $247,063 $248,946 $308,733
Holiday-In-Lieu $53,007 $49,465 $60,368 $114,275 $136,433 Shift Diff/Special Assignment $16,885 $15,331 $13,461 $19,842 $22,488 Essential Worker Pay $57,875 $0 $0 $0 $0
Medicare Tax $29,660 $36,007 $31,851 $48,338 $46,747
Leave Payout $58,178 $37,203 $67,950 $41,334 $32,690
Health Insurance $124,664 $193,274 $226,728 $265,278 $289,292 Unemployment Ins -$5,522 $1,707 $7,204 $14,756 $13,845
Retirement-Employer Portion $58,924 $46,890 $69,398 $99,051 $231,010 FY2023 FY2024 FY2025 FY2026 FY2027
0 2.5M
5M
7.5M
7.03M
Expenditures by Type
Police Services
Projected FY 26-27 | Chowchilla Page 147
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
PARS-Supplemental
Retirement
$836 $1,226 $1,857 $2,204 $2,378
Retire-Employer Portion
Safety
$259,629 $201,488 $278,193 $407,931 $351,796
457 ER Match $11,762 $11,421 $17,930 $31,175 $28,030
Uniforms Allowance $17,797 $18,976 $18,569 $28,975 $29,475 Workers Comp Ins $132,934 $242,876 $170,917 $174,306 $185,383 Insurances - Not Workers
Comp
$615 $816 $596 $15,674 $14,526
Total Salaries and Benefits $2,903,012 $2,908,232 $3,142,861 $4,067,537 $4,528,487 Operations and Maintenance
Office Supplies $9,787 $17,752 $27,424 $18,000 $19,000
Equip/Uniforms New &
Replaced
$36,339 $39,544 $40,678 $29,000 $37,000
Special Equipment O/M $4,619 $0 $0 $4,700 $0
Travel & Training $24,728 $45,101 $24,779 $40,000 $44,000 Employee
Evaluation/Recruitment
$10,916 $13,726 $20,178 $12,000 $12,500
Professional Memberships $2,996 $2,519 $2,247 $2,400 $3,500 Cell Phones $10,357 $13,448 $22,574 $26,852 $33,480
Building O/M Admin $29,928 $22,056 $25,741 $25,000 $26,000 Animal Shelter Building O/M $0 $7,901 $5,997 $115 $6,000 Energy $45,877 $42,275 $53,019 $63,000 $48,000
Vehicle O/M $32,016 $38,600 $21,967 $28,000 $25,000
Fuels $60,347 $60,232 $53,079 $83,533 $106,000
K-9 Program Supplies & O/M $17,641 $10,951 $9,050 $15,000 $12,000 Animal Shelter O/M $27,478 $39,495 $20,300 $17,000 $15,000 Contract Services $44,532 $28,922 $38,979 $81,000 $78,000 Liability Insurance $172,623 $224,973 $303,150 $324,663 $320,251 Laboratory/Fingerprinting
O/M
$18,255 $9,430 $13,521 $10,000 $10,000
Prisoner O/M $10 $132 $28 $100 $100
Special Investigations $0 $0 $560 $0 $0
Total Operations and
Maintenance
$548,450 $617,058 $683,273 $780,363 $795,831
Debt Service
State Grant Expense $2,090 $14,398 $0 $0 $0
Transfer Out - Pension OB
Bond
$386,929 $393,125 $301,804 $312,382 $242,454
Total Debt Service $389,019 $407,523 $301,804 $312,382 $242,454 Capital Outlay
Building & Improvements $619,253 $10,311 $0 $181,179 $92,000 Vehicles, Machinery & Equip $297,989 $395,540 $790,286 $158,211 $109,000 Fleet Program $0 $0 $93,109 $214,995 $277,870
Construction in Progress $1,712 $117,704 $102,714 $282,462 $575,000 Total Capital Outlay $918,954 $523,555 $986,108 $836,847 $1,053,870 Overhead Allocations
Overhead Allocation Fleet $146,837 $104,559 $120,172 $115,670 $114,246 Overhead Allocation IT $261,081 $204,308 $228,221 $264,310 $296,191 Total Overhead Allocations $407,918 $308,867 $348,393 $379,980 $410,437 Total Expenditures $5,167,353 $4,765,235 $5,462,439 $6,377,109 $7,031,079 Police Services
Projected FY 26-27 | Chowchilla Page 148
Revenue Summary
Police Services Historical & Budgeted Revenues
Revenues by Source
Historical & Budgeted Revenues by Source
Charges for Services Fines and Penalties Other Revenues Intergovernmental Transfers In
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
Police Services
Projected FY 26-27 | Chowchilla Page 149
FY2027 Revenues by Source
Transfers In $1,391,958 62.73%
Intergovernmental $601,413 27.10%
Other Revenues $170,672 7.69%
Fines and Penalties $43,000 1.94%
Charges for Services $12,000 0.54%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Animal License/Shelter
Revenue
$9,184 $9,313 $9,835 $7,200 $10,000
Fingerprinting $2,248 $3,028 $2,151 $800 $2,000
Total Charges for Services $11,431 $12,341 $11,986 $8,000 $12,000 Intergovernmental
State Mandated SB90 Cost
Reimbursements
$0 $0 $0 $148,199 $331,413
POST Reimbursement $13,469 $4,459 $15,680 $10,000 $12,000 Public Safety Tax-Prop 172 $63,383 $58,317 $57,394 $57,000 $58,000 Grant Revenue $135,271 $236,159 $194,663 $150,000 $200,000 Total Intergovernmental $212,123 $298,935 $267,738 $365,199 $601,413 Fines and Penalties
Administrative Fines -$7,138 $1,900 $6,700 $1,200 $3,000 Fines/Penalties/Fees $53,608 $100,490 $45,810 $32,000 $40,000 Total Fines and Penalties $46,470 $102,390 $52,510 $33,200 $43,000 Other Revenues
Gain/Loss on Sale of Assets $0 $0 $6,110 $0 $0
Misc Admin Fees $102,335 $0 $10,313 $200 $0
Yard Sale Permits $0 $168,904 $160,158 $198,906 $170,672 Insurance Proceeds $0 $175,136 $98,470 $0 $0
Payroll Reimbursements $24,200 $2,809 $38,614 $50,000 $0 K-9 Program Donations $1 $26,352 $0 $71,863 $0
Animal Shelter Donations $0 $12,710 $4,062 $0 $0
Total Other Revenues $126,536 $385,912 $317,728 $320,969 $170,672 Transfers In
Transfer-In $1,150,073 $551,856 $1,271,012 $838,844 $1,391,958 Total Transfers In $1,150,073 $551,856 $1,271,012 $838,844 $1,391,958 Total Revenues $1,546,633 $1,351,434 $1,920,972 $1,566,212 $2,219,043
2.22M
Revenues by Source
Police Services
Projected FY 26-27 | Chowchilla Page 150
Organizational Chart
CHIEF OF POLICE
JEFF PALMER
OPERATIONS LIEUTENANT
PATROL SERGEANTS
DETECTIVE
INVESTIGATIONS
K9 POLICE OFFICERS POLICE RESERVE
ADMIN LIEUTENANT
ADMINISTRATIVE
SUPERVISOR
POLICE OFFICER
CAMPUS RESOURCE OFFICERS
ANIMAL CONTROL & CODE
ENFORCEMENT
CSO/DISPATCHERS
LABORER II (PT)
Police Services
Projected FY 26-27 | Chowchilla Page 151
Police Services Position Summary
POLICE
100-2610,2615
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Chief of Police Y M3 187,346 19,073 206,419 100% 206,419 Police Lieutenant Y MM54 133,245 17,232 150,477 100% 150,477 Police Lieutenant Y MM54 133,245 7,200 140,445 100% 140,445 Police Sergeant Y P48 119,371 25,624 144,995 100% 144,995 Police Sergeant Y P48 119,371 16,058 135,429 100% 135,429 Police Sergeant Y P48 102,918 17,820 120,738 100% 120,738 Police Sergeant Y P48 97,947 7,434 105,381 100% 105,381 Administrative Supervisor Y P48 93,122 12,110 105,232 100% 105,232 Animal Control Officer Y P26 57,119 - 57,119 100% 57,119 Community Services Officers/Dispatchers Y P28 76,398 12,171 88,569 100% 88,569 Community Services Officers/Dispatchers Y P28 74,526 2,157 76,683 100% 76,683 Community Services Officers/Dispatchers Y P28 76,398 2,202 78,600 100% 78,600 Community Services Officers/Dispatchers Y P28 69,490 - 69,490 100% 69,490 Community Services Officers/Dispatchers Y P28 70,710 - 70,710 100% 70,710 Community Services Officers/Dispatchers Y P28 67,538 4,327 71,865 100% 71,865 Community Services Officers/Dispatchers Y P28 63,491 - 63,491 100% 63,491 Community Services Officers/Dispatchers Y P28 60,682 - 60,682 100% 60,682 Police Officer I/II Y P38/40 95,659 3,611 99,270 100% 99,270 Police Officer I/II Y P38/40 86,674 1,064 87,738 100% 87,738 Police Officer I/II Y P38/40 79,163 - 79,163 100% 79,163 Police Officer I/II Y P38/40 80,475 5,439 85,914 100% 85,914 Police Officer I/II Y P38/40 76,606 8,687 85,293 100% 85,293 Police Officer I/II Y P38/40 75,021 - 75,021 100% 75,021 Police Officer I/II Y P38/40 93,330 2,267 95,597 90% 86,037 Police Officer I/II Y P38/40 73,184 - 73,184 100% 73,184 Police Officer I/II Y P38/40 73,184 - 73,184 100% 73,184 Police Officer I/II Y P38/40 69,629 - 69,629 100% 69,629 Police Officer I/II Y P38/40 68,181 - 68,181 100% 68,181 Police Officer I/II Y P38/40 70,167 - 70,167 100% 70,167 Police Officer I/II Y P38/40 77,233 - 77,233 100% 77,233 Reserve Police Officers I/II Y P35 39,412 - 39,412 100% 39,412 Reserve Police Officers I/II Y P35 - - - 100% -
Laborer II Y P5 39,818 - 39,818 50% 19,909
Subtotal Salaries & Wages 2,835,661
Benefits & Other Pay
Health & Related Benefits 289,292
Holiday Payout 136,433
Insurances (Not Workers Compensation) 14,526
Leave Payout 32,690
Medicare Tax 46,747
Police Services
Projected FY 26-27 | Chowchilla Page 152
Overtime 308,733
PARS-Supplemental Retirement 2,378
PERS - Employer Portion 231,010
PERS - Employer Portion Safety 351,796
PERS - 457 Employer Share 28,030
Shift Differential 22,488
Standby -
Unemployment Ins 13,845
Uniform Allowance 29,475
Worker Compensation 185,383
Essential Worker Pay -
Subtotal Benefits 1,692,826
Total Wages & Benefits 4,528,487
Police Services
Projected FY 26-27 | Chowchilla Page 153
Fire Services
MISSION STATEMENT
The mission of the Chowchilla Fire Department is to protect life, property, and the environment from the effects of fire, medical emergencies, and hazards; we accomplish this through fire suppression, emergency medical service, hazardous materials mitigation, technical rescue, and public education.
SERVICE DESCRIPTION
The Fire Department provides the following services to the citizens of Chowchilla:
Provides equipment and personnel to suppress and extinguish fires effectively; Promotes fire prevention programs to the citizens with an emphasis on our youth; Provides protection from hazards unrelated to Police activities and mitigates those hazards as possible; Provide emergency medical assistance when needed;
Provides rescue services when needed, such as vehicle extrication as the result of a traffic collision; Provides hazardous materials response, e.g., identify, manage and contain hazardous spills and incidents.
MAJOR ACCOMPLISHMENTS IN FY 2025-2026
Hired 3 full time Employees to move the Department to a Combination Department providing 1-0 coverage for the City.
Continued to maintain timely response times in the City of Chowchilla while call volume continues to increase annually;
Continued to provide fire and life safety education to over 1,200 children at local elementary schools; Continued to recruit new volunteers (4) to strengthen numbers to serve our community better; Completed over 1,000 hours of in-house mandatory and voluntary fire and emergency medical training to serve our community better;
Continued per-call reimbursement pay for the volunteer firefighters; Purchased five sets of backup structure turnouts as part of the PPE replacement plan; Continued and hired part-time personnel to complete annual fire hydrant operational testing and 5-year flow testing;
Completed flow testing of 100% of hydrants in four years, function testing continuing with 100% of hydrants tested annually;
Continued updating fire hydrant mapping and marking;
Started a Volunteer Firefighter Sleeper Program;
Updated aging incident reporting software to stay current with national standard guidelines FY 2026-2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Continue to explore new ideas to increase revenues and grant funding for equipment and programs; specifically for a training tower;
Continue to strive for fast response times, continue volunteer firefighter sleeper program; Continue the professional development of personnel with enhanced training opportunities (G1.10); Continue work on updates to Chowchilla Fire Department Policies and Procedures; Continue to seek new recruits for volunteer firefighter (G1.4); Continue to have hydrant specialist personnel complete annual fire hydrant operational testing and 5-year flow testing (G1.5) (G1.6);
Continue the PPE replacement plan;
Continue implementing Measure N Public Safety Sales Tax-funded programs; Promote the residential smoke detector program (G1.8);
Continued to provide fire and life safety education to over 1,200 children at local elementary schools (G1.9).
Fire Services
Projected FY 26-27 | Chowchilla Page 154
Expenditures Summary
Fire Services Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Overhead Allocations Operations and Maintenance Salaries and Benefits Capital Outlay
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
FY2023 FY2024 FY2025 FY2026 FY2027
0 500k
1,000k
1,500k
2,000k
Fire Services
Projected FY 26-27 | Chowchilla Page 155
FY2027 Expenditures by Type
Capital Outlay $421,800 46.21%
Salaries and Benefits $229,413 25.14%
Operations and Maintenance $206,501 22.63%
Overhead Allocations $54,979 6.02%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $106,067 $113,123 $124,565 $139,968 $150,536
Overtime $0 $0 $0 $173 $0
Essential Worker Pay $1,800 $0 $0 $5,400 $0
Medicare Tax $1,306 $1,962 $1,943 $2,240 $2,183
Leave Payout $4,102 $4,375 $4,689 $7,854 $7,816
Health Insurance $2,801 $2,525 $2,683 $2,430 $2,677
Unemployment Ins -$158 $6 $214 $391 $391
Retirement-Employer Portion $0 $4,935 $0 $0 $0
Retire-Employer Portion
Safety
$20,753 $15,911 $37,493 $47,249 $27,162
457 ER Match $2,036 $2,262 $2,455 $4,097 $4,517
Uniforms Allowance $675 $900 $900 $675 $900
Workers Comp Ins $15,692 $26,495 $20,512 $19,271 $32,459 Insurances - Not Workers
Comp
$18 $16 $17 $415 $772
Total Salaries and Benefits $155,091 $172,511 $195,472 $230,163 $229,413 Operations and Maintenance
Office Supplies $2,517 $1,614 $902 $143 $1,200
Equip/Uniforms New &
Replaced
$4,979 $3,526 $8,282 $5,000 $5,000
Special Equipment O/M $33,393 $44,594 $26,696 $48,724 $40,000 Travel & Training $1,609 $2,114 $3,315 $4,127 $4,400
Employee
Evaluation/Recruitment
$700 $163 $4,492 $6,857 $5,000
Volunteer Services $13,335 $13,335 $15,000 $15,000 $15,000 Professional Memberships $0 $685 $400 $815 $600
Cell Phones $3,193 $3,193 $3,193 $3,530 $3,300
Radio O/M $4,042 $7,782 $5,376 $7,000 $6,500
Program Supplies $4,999 $4,918 $4,793 $3,000 $4,500
Building O/M Admin $9,736 $12,581 $12,964 $12,000 $13,000 913K
Expenditures by Type
Fire Services
Projected FY 26-27 | Chowchilla Page 156
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Energy $20,757 $15,770 $28,239 $26,000 $26,000
Vehicle O/M $39,615 $35,276 $29,419 $30,000 $32,000
Fuels $7,983 $9,637 $11,357 $16,184 $14,000
Contract Services $0 $2,922 $5,220 $14,556 $19,000
Liability Insurance $5,564 $6,548 $8,297 $9,155 $17,001 Total Operations and
Maintenance
$152,421 $164,657 $167,944 $202,091 $206,501
Capital Outlay
Building & Improvements $986,446 $0 $0 $15,000 $0
Vehicles, Machinery & Equip $110,435 $194,436 $0 $0 $0
Fleet Program $0 $0 $34,790 $23,350 $46,800
Construction in Progress $0 $1,204,007 $9,146 $0 $375,000 Total Capital Outlay $1,096,881 $1,398,443 $43,936 $38,350 $421,800 Overhead Allocations
Overhead Allocation Fleet $8,887 $11,646 $13,385 $12,884 $12,725 Overhead Allocation IT $39,022 $29,237 $32,247 $37,906 $42,254 Total Overhead Allocations $47,909 $40,883 $45,632 $50,790 $54,979 Total Expenditures $1,452,302 $1,776,494 $452,984 $521,394 $912,693 Revenue Summary
Fire Services Historical & Budgeted Revenues
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
$1,500K
Fire Services
Projected FY 26-27 | Chowchilla Page 157
Revenues by Source
Historical & Budgeted Revenues by Source
Fines and Penalties Charges for Services Other Revenues Transfers In
FY2027 Revenues by Source
Transfers In $398,400 99.30%
Charges for Services $2,800 0.70%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Fire Inspection Fee $926 $2,289 $1,519 $3,000 $2,800
Total Charges for Services $926 $2,289 $1,519 $3,000 $2,800 Fines and Penalties
Fines/Penalties/Fees $500 $0 $0 $0 $0
Total Fines and Penalties $500 $0 $0 $0 $0
Other Revenues
Misc Reimbursement $0 $42,000 $0 $500 $0
Misc Admin Fees -$200 $0 $3,554 $8,724 $0
Payroll Reimbursements $57 $77 $49 $0 $0
Gain/Loss of sale of asset $0 $0 $2,773 $0 $0
Total Other Revenues -$143 $42,077 $6,375 $9,224 $0
Transfers In
Transfer-In $1,161,656 $1,291,538 $9,146 $0 $398,400
FY2023 FY2024 FY2025 FY2026 FY2027
-500k
0 500k
1,000k
1,500k
401K
Revenues by Source
Fire Services
Projected FY 26-27 | Chowchilla Page 158
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Total Transfers In $1,161,656 $1,291,538 $9,146 $0 $398,400 Total Revenues $1,162,939 $1,335,903 $17,040 $12,224 $401,200 Organizational Chart
FIRE CHIEF
FRED GAUMNITZ
FIRE CAPTAINS
FULL-TIME
FIRE ENGINEER
FULL-TIME
FIREFIGHTERS
(VOLUNTEER)
FIRE HYDRANT
SPECIALISTS
(PART TIME)
Fire Services
Projected FY 26-27 | Chowchilla Page 159
Fire Services Position Summary
FIRE
100-2705
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Fire Chief/Code Enforcement Officer Y M4 162,552 4,710 167,262 90% 150,536 Subtotal Salaries & Wages 150,536
Benefits & Other Pay
Health & Related Benefits 2,677
Holiday Payout -
Insurances (Not Workers Compensation) 772
Leave Payout 7,816
Medicare Tax 2,183
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion -
PERS - Employer Portion Safety 27,162
PERS - 457 Employer Share 4,517
Shift Differential -
Standby -
Unemployment Ins 391
Uniform Allowance 900
Worker Compensation 32,459
Essential Worker Pay -
Subtotal Benefits 78,877
Total Wages & Benefits 229,413
Fire Services
Projected FY 26-27 | Chowchilla Page 160
Public Works
DEPARTMENT PURPOSE
The Public Works Department constructs and maintains the City's public parks, facilities, roadways, right-of-way, and other infrastructure, including several Landscaped and Lighting Districts. The Department administers nine organizational units, including; parks, streets and roads, water, solid waste, wastewater, storm drain, fleet, facilities, and airport that all work in coordination to achieve the overarching goal of ensuring the City's facilities are safe, functional, and attractive. The Department coordinates with affiliated contractors, e.g., engineering, waste hauler, construction, etc., to implement best practices for multiple service needs and regulatory requirements and strive to enhance operational efficiencies in providing services to the community. In addition to providing ongoing maintenance activities, the Department staff provides information and outreach to City residents, businesses, and the public about the Department's programs, activities, and projects.
Organizational Chart
PUBLIC WORKS DIRECTOR Dustin Ensminger
DEPUTY PUBLIC WORKS DIRECTOR
ENGINEER
(CONTRACTOR)
LIGHTING & LANDSCAPE MAINTENANCE
(CONTRACTOR)
AIRPORT DIVISION
WATER SYSTEM
SUPERVISOR
WATER DIVISION
WATER SYSTEMS WORKER
III
WATER SYSTEMS WORKER
II
WATER SYSTEMS WORKER
I
FIRE HYDRANT SPECIALIST
WASTEWATER SYSTEM
SUPERVISOR
WASTEWATER DIVISION
WASTEWATER
TREATMENT PLANT OPERATOR III
WASTEWATER
TREATMENT PLANT OPERATOR II
WASTEWATER
TREATMENT PLANT OPERATOR I
PARKS & FACILITIES
SUPERVISOR
PARKS DIVISION
PARKS WORKER III
PARKS WORKER II
PARKS WORKER I
STREETS & ROADS DIVISION
STREETS &
CONSTRUCTION WORKER
III
STREETS &
CONSTRUCTION WORKER
II
STREETS &
CONSTRUCTION WORKER I
SPECIALIZED SERVICE MAINTENANCE WORKER I
SENIOR ADMINISTRATIVE
SUPERVISOR
ADMINISTRATIVE ANALYSTS
FLEET SUPERVISOR
FLEET DIVISION
Public Works
Projected FY 26-27 | Chowchilla Page 161
Parks
MISSION STATEMENT
The mission of the Parks and Facilities Division is to cost-effectively provide the citizens and visitors of Chowchilla with safe, well-maintained parks, trails, green spaces and facilities. Parks make life better.
SERVICE DESCRIPTION
Make the most effective use of resources, services and protect the public interest; Support and enhance recreation programs and the general use of our parks and facilities; Maintain our athletic fields, trees, and landscapes to the highest standards our resources will allow; Maintain all city facilities and pavilions to the highest standards our resources will allow; Conserve, restore, enhance, and promote the benefits of our natural resources to current and future generations.
MAJOR ACCOMPLISHMENTS IN FY 2025 – 2026
Complete PD Women’s Restroom Project;
Complete PD AC units for network and server rooms;
Edward Ray Park
Completed Concession Stand #2 Upgrade planning/design/construction/maintenance; Completed security camera for parking lot and skate park planning/design/construction; Completed Ed Ray Park LED Lighting phase 1 parking lot and walkways planning/design; Completed Ed Ray Park LED Lighting phase 2 sports field planning/design; RC Wisner Park
Completed batting cage installation of new gates;
Completed new fencing to replace damaged fencing at Lions field.
FY 2026 – 2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Edward Ray Park
Ed Ray Park LED Lighting phase 1 parking lot and walkways construction/maintenance (G2.1, G2.4); Ed Ray Park LED Lighting phase 2 sports fields construction/maintenance (G2.1, G2.4); Monopole Tower Project at Ed Ray Park design/construction/commission (G2.1, G2.4); Field #1 & Field #2 Softball outfield new chain link fence construction/maintenance (G2.1, G2.4); New Pavilion Shelter planning/design/construction/maintenance (G2.1); New Park (Linear Park, Dog Park, & Splash Pad) secure grant funding (G2.4); RC Wisener Park
New sidewalk on Orange Avenue (G2.1);
Veterans Memorial Park
Prune 15 palm trees (G2.1);
Annual safety tree trimming (G2.1);
Robertson Boulevard
Beautification of medians (G2.1, G2.4);
Contracted annual palm tree pruning (G2.1);
Landscape maintenance with Grover (G2.1).
Parks
Projected FY 26-27 | Chowchilla Page 162
Expenditures Summary
Parks Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Overhead Allocations Operations and Maintenance Salaries and Benefits Capital Outlay
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
$1,500K
FY2023 FY2024 FY2025 FY2026 FY2027
0 500k
1,000k
1,500k
Parks
Projected FY 26-27 | Chowchilla Page 163
FY2027 Expenditures by Type
Capital Outlay $687,095 48.67%
Salaries and Benefits $453,383 32.12%
Operations and Maintenance $195,277 13.83%
Overhead Allocations $75,988 5.38%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $154,824 $175,091 $185,257 $241,713 $257,634
Overtime $10,052 $8,904 $5,834 $20,606 $15,226
Standby $4,963 $6,337 $6,867 $6,416 $9,900
Essential Worker Pay $8,150 $0 $0 $17,500 $0
Medicare Tax $2,410 $3,236 $2,816 $3,942 $3,957
Leave Payout $6,180 $631 $1,211 $5,633 $1,800
Health Insurance $21,532 $38,903 $39,460 $44,561 $48,429 Unemployment Ins -$1,139 $150 $738 $1,780 $1,758
Retirement-Employer Portion $19,048 $18,879 $26,293 $38,296 $44,616 457 ER Match $204 $885 $957 $1,186 $1,325
Uniforms Allowance $957 $1,220 $1,295 $2,020 $2,500
Workers Comp Ins $34,940 $51,322 $28,359 $41,186 $64,918 Insurances - Not Workers
Comp
$63 $57 $39 $1,890 $1,320
Total Salaries and Benefits $262,184 $305,613 $299,127 $426,729 $453,383 Operations and Maintenance
Office Supplies $265 $400 $246 $400 $500
Equip/Uniforms New &
Replaced
$1,506 $1,479 $1,314 $2,400 $2,400
Special Equipment O/M $10,764 $15,734 $15,481 $19,000 $18,000 Travel & Training $671 $430 $482 $200 $600
Employee
Evaluation/Recruitment
$0 $117 $0 $400 $600
Cell Phones $792 $809 $691 $808 $1,680
Building O/M Admin $23,258 $21,617 $16,994 $18,000 $18,000 Energy $21,879 $24,205 $28,948 $32,364 $32,000
Horticultural O/M $6,876 $4,625 $2,035 $8,035 $2,400
System Repairs $17,317 $33,282 $50,441 $39,200 $40,000
Vehicle O/M $3,099 $4,018 $7,942 $4,000 $4,000
Fuels $12,133 $16,711 $16,803 $16,691 $18,000
1.41M
Expenditures by Type
Parks
Projected FY 26-27 | Chowchilla Page 164
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Contract Services $11,361 $14,033 $35,849 $28,000 $28,000 Liability Insurance $18,855 $22,553 $28,578 $38,574 $29,097 Building & Improvements $0 $0 $0 $80,000 $0
Total Operations and
Maintenance
$128,775 $160,013 $205,806 $288,072 $195,277
Capital Outlay
Land $0 $27,914 $0 $0 $0
Vehicles, Machinery & Equip $0 $76,346 $0 $86,308 $0
Fleet Program $0 $27,463 $47,176 $58,952 $64,595
Construction in Progress $16,227 $236,490 $20,196 $469,776 $622,500 Total Capital Outlay $16,227 $368,212 $67,372 $615,036 $687,095 Overhead Allocations
Overhead Allocation Fleet $34,336 $58,128 $66,808 $64,306 $63,514 Overhead Allocation IT $11,224 $8,349 $9,356 $11,025 $12,474 Total Overhead Allocations $45,560 $66,477 $76,164 $75,331 $75,988 Total Expenditures $452,746 $900,316 $648,468 $1,405,168 $1,411,743 Revenue Summary
Parks Historical & Budgeted Revenues
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Parks
Projected FY 26-27 | Chowchilla Page 165
Revenues by Source
Historical & Budgeted Revenues by Source
Transfers In Other Revenues Intergovernmental
Allocated Operational Costs
FY2027 Revenues by Source
Allocated Operational Costs $59,597 99.17%
Other Revenues $500 0.83%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Intergovernmental
Grant Revenue $16,227 $161,725 $0 $0 $0
Total Intergovernmental $16,227 $161,725 $0 $0 $0
Other Revenues
Gain/Loss on Sale of Assets $133 $5,150 $6,354 $0 $0
Misc Admin Fees $15 $7,865 $6,509 $300 $500
Donations/Sponsorships $0 $25,000 $20,000 $20,000 $0
Payroll Reimbursements $194 $264 $114 $0 $0
Total Other Revenues $342 $38,279 $32,978 $20,300 $500
Allocated Operational Costs
Overhead Allocation LLMD $59,597 $59,597 $59,597 $59,597 $59,597 Total Allocated Operational
Costs
$59,597 $59,597 $59,597 $59,597 $59,597
Transfers In
FY2023 FY2024 FY2025 FY2026 FY2027
0 100k
200k
300k
400k
60.1K
Revenues by Source
Parks
Projected FY 26-27 | Chowchilla Page 166
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Transfer-In $0 $74,052 $13,099 $0 $0
Total Transfers In $0 $74,052 $13,099 $0 $0
Total Revenues $76,166 $333,653 $105,673 $79,897 $60,097 Parks Position Summary
PARKS
100-6620
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 158,766 10,034 168,800 0% -
Deputy Director of Public Works Y MM57 124,758 26,792 151,550 5% 7,578 Parks & Facilities Worker III Y 32 72,467 13,017 85,484 100% 85,484 Parks & Facilities Worker I Y 24 59,550 1,727 61,277 100% 61,277 Parks & Facilities Worker I Y 24 54,844 - 54,844 100% 54,844 Parks & Facilities Worker I Y 24 48,451 - 48,451 100% 48,451 Subtotal Salaries & Wages 257,634
BENEFITS & OTHER PAY
Health & Related Benefits 48,429
Holiday Payout -
Insurances (Not Workers Compensation) 1,320
Leave Payout 1,800
Medicare Tax 3,957
Overtime 15,226
PARS-Supplemental Retirement -
PERS - Employer Portion 44,616
PERS - Employer Portion Safety -
PERS - 457 Employer Share 1,325
Shift Differential -
Standby 9,900
Unemployment Ins 1,758
Uniform Allowance 2,500
Worker Compensation 64,918
Essential Worker Pay -
Subtotal Benefits 195,749
TOTAL WAGES & BENEFITS 453,383
Parks
Projected FY 26-27 | Chowchilla Page 167
Streets & Roads
MISSION STATEMENT
The mission of the Streets and Roads Division is to provide the City's taxpayers the most cost-effective infrastructure and services possible, by maintaining and repairing existing infrastructure.
SERVICE DESCRIPTION
Provide safe and efficient streets for residents and workers; Actively participate in the collective effort with engineering, staff, and the public on Capital Improvement Projects;
Overlay/reconstruct streets as identified by the Pavement Management Plan and maintain streets with an emphasis on prevention;
Trim Trees that are blocking stop signs/traffic signs;
Maintain and improve traffic signs, road striping, and other markings.
MAJOR ACCOMPLISHMENTS IN FY 2025 – 2026
Installed “Chowchilla” sign in the center median of the Downtown Beautification and Ped Safety Project; Installed new street light at Robertson Blvd & Montgomery; Installed new stops at various intersections;
Completed P/TA ADA Sidewalk Improvements Predevelopment planning/design; Completed Kings Ave Strom Drain Predevelopment planning/design; Completed Ave 24 ½ Road Rehabilitation construction/maintenance; Completed HSIP-Systemic Improvements Intersection planning/design; Completed CMAQ; Pedestrian Improvements planning/design; Completed Ventura Ave Maintenance Seal and Restriping planning/design; Completed Road 15 ½ Rehabilitation planning/design;
Applied for the Safe Streets 4 All grant and the Active Transportation Program Cycle 8 grant for the SR 99/233 Roundabouts.
FY 2026 – 2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Robertson Blvd CAPM Project coordinate design with Caltrans (G2.1, G2.4); SR 99/233 Roundabouts Project coordinate design with Caltrans (G2.1, G2.4); HSIP-Systemic Improvements Intersections construction/maintenance(G2.1, G2.4); CMAQ; Pedestrian Improvements – Robertson/8th/Kings construction/maintenance (G2.1, G2.4); Bridge NO. 41C0033 HBP Project planning/design/construction (G2.1, G2.4); Bridge Preventative Maintenance planning/design/construction (G2.1, G2.4); Ventura Ave Maintenance Seal and Restriping Project construction/maintenance (G2.1, G2.4); Ave 24 Reconstruction construction/maintenance (G2.1, G2.4); Rd 15 ½ Rehabilitation Project construction/maintenance (G2.1, G2.4); Downtown Beautification and Ped Safety Project construction/maintenance (G2.1, G2.4); P/TA ADA Sidewalk Improvements construction/maintenance (G2.1, G2.4); Kings Ave Strom Drain construction/maintenance (G2.1, G2.4); Humboldt Avenue Rehabilitation Phase 2 planning/design (G2.1, G2.4); 5 St Pavement Resurfacing planning/design/construction (G2.1, G2.4); Coordination of Community Beautification and Parks clean-up/maintenance (G2.4); Annual Weed Abatement
Alley (G2.1, G2.4);
Caltrans right-of-way HWY99 (G2.1, G2.4);
Landscape & Lighting Maintenance District (LLMD) (G2.1, G2.4); Install new street light at Robertson Blvd & Genoa Lakes Way (G2.1). th
Streets & Roads
Projected FY 26-27 | Chowchilla Page 168
Expenditures Summary
Streets & Roads Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Overhead Allocations Operations and Maintenance Salaries and Benefits Transfers Out Capital Outlay
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
$8M
$10M
FY2023 FY2024 FY2025 FY2026 FY2027
0 2.5M
5M
7.5M
10M
Streets & Roads
Projected FY 26-27 | Chowchilla Page 169
FY2027 Expenditures by Type
Capital Outlay $3,096,327 46.52%
Transfers Out $2,195,767 32.99%
Operations and Maintenance $562,427 8.45%
Salaries and Benefits $512,673 7.70%
Overhead Allocations $288,160 4.33%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $265,169 $258,750 $277,108 $348,347 $346,794
Overtime $3,785 $1,006 $1,689 $5,242 $3,341
Standby $1,713 $1,639 $470 $2,200 $1,400
Essential Worker Pay $7,000 $0 $0 $24,000 $0
Medicare Tax $4,030 $4,582 $4,094 $5,639 $5,077
Leave Payout $2,365 $2,549 $3,253 $13,292 $2,500
Health Insurance $15,980 $26,036 $51,247 $59,453 $63,659 Unemployment Ins -$934 $151 $1,410 $2,140 $1,845
Retirement-Employer Portion $28,935 $24,450 $30,936 $43,258 $53,868 PARS-Supplemental
Retirement
$5 $385 $590 $661 $0
457 ER Match $2,938 $3,059 $2,787 $4,311 $3,863
Uniforms Allowance $1,157 $1,040 $1,115 $1,640 $1,500
Workers Comp Ins $45,476 $62,246 $48,544 $43,748 $27,050 Insurances - Not Workers
Comp
$101 $90 $92 $2,273 $1,776
Total Salaries and Benefits $377,718 $385,984 $423,333 $556,204 $512,673 Operations and Maintenance
Office Supplies $0 $82 $0 $500 $400
Equip/Uniforms New &
Replaced
$1,317 $931 $1,148 $2,600 $1,400
Special Equipment O/M $33,855 $14,973 $13,099 $20,000 $24,000 Bank Service Fees $9,937 $4,145 $285 $250 $0
Audit Services $0 $6,500 $7,150 $7,500 $7,500
Travel & Training $1,553 $2,491 $2,150 $2,500 $2,500
Employee
Evaluation/Recruitment
$297 $234 $558 $350 $600
Cell Phones $958 $734 $824 $1,448 $960
Building O/M Admin $821 $2,665 $1,873 $2,000 $2,100
6.66M
Expenditures by Type
Streets & Roads
Projected FY 26-27 | Chowchilla Page 170
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Energy $41,507 $47,848 $51,102 $59,792 $52,000
Horticultural O/M $2,331 $3,913 $832 $15,000 $12,000
System Repairs $56,171 $38,457 $71,412 $90,000 $80,000
Street Light Maintenance $123 $0 $0 $0 $0
Vehicle O/M $16,928 $7,559 $11,297 $15,000 $13,000
Fuels $14,704 $22,441 $26,565 $30,000 $25,000
Bad Debt Expense $0 $0 $0 $0 $1,200
Contract Services $110,405 $88,453 $169,708 $178,860 $260,000 Liability Insurance $28,376 $33,394 $42,803 $46,688 $39,167 State Gas Tax 2105 $17,524 $18,249 $17,193 $19,627 $17,000 State Gas Tax 2107 $23,878 $24,702 $22,761 $26,787 $23,000 Gas Tax 2107.5 $643 $624 $581 $640 $600
Total Operations and
Maintenance
$361,325 $318,396 $441,340 $519,542 $562,427
Capital Outlay
Vehicles, Machinery & Equip $36,778 $0 $43,096 $0 $0
Fleet Program $0 $5,428 $11,543 $33,073 $32,128
Construction in Progress $2,436,317 $1,127,192 $1,562,085 $3,790,298 $3,064,199 Land Improvements $0 $0 $19,070 $0 $0
Total Capital Outlay $2,473,096 $1,132,620 $1,635,793 $3,823,371 $3,096,327 Overhead Allocations
Overhead Allocation GF $160,555 $206,391 $185,192 $214,745 $213,851 Overhead Allocation Fleet $39,385 $68,008 $78,163 $75,235 $74,309 Total Overhead Allocations $199,940 $274,399 $263,355 $289,980 $288,160 Transfers Out
Transfer Out - GF $0 $17,001 $2,074 $0 $0
Transfer Out $5,786 $189,337 $32,130 $216,628 $112,155
Transfer Out - Storm Drain $1,620,332 $0 $0 $0 $0
Transfer Out - Streets $287,004 $1,162,463 $1,021,644 $3,097,758 $2,083,612 Transfer Out - Transit $36,216 $0 $52,425 $0 $0
Total Transfers Out $1,949,337 $1,368,800 $1,108,273 $3,314,386 $2,195,767 Total Expenditures $5,361,416 $3,480,200 $3,872,095 $8,503,483 $6,655,354 Streets & Roads
Projected FY 26-27 | Chowchilla Page 171
Revenue Summary
Streets & Roads Historical & Budgeted Revenues
Revenues by Source
Historical & Budgeted Revenues by Source
Fines and Penalties License and Permits Other Revenues
Allocated Operational Costs Transfers In Intergovernmental Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
FY2023 FY2024 FY2025 FY2026 FY2027
-2.5M
0 2.5M
5M
7.5M
10M
Streets & Roads
Projected FY 26-27 | Chowchilla Page 172
FY2027 Revenues by Source
Intergovernmental $2,807,157 44.46%
Transfers In $2,654,047 42.03%
Allocated Operational Costs $607,129 9.61%
Other Revenues $245,864 3.89%
License and Permits $200 0.00%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
License and Permits
Encroachment Permits $0 $454 $50 $500 $200
Total License and Permits $0 $454 $50 $500 $200
Intergovernmental
POST Reimbursement $430,594 $497,902 $525,861 $521,897 $550,272 Grant Revenue $215,627 $158,320 $789,954 $2,587,916 $501,487 Section 2103 HUT $157,248 $175,510 $183,817 $180,466 $178,000 State Gas Tax 2105 $109,829 $117,046 $119,841 $124,553 $116,000 State Gas Tax 2106 $45,233 $48,901 $50,727 $50,785 $51,000 State Gas Tax 2107 $149,679 $158,432 $158,977 $169,820 $151,000 State Gas Tax 2107.5 $4,000 $4,000 $4,000 $4,000 $4,000 RSTP Federal Exchange $407,924 $375,824 $208,315 $224,872 $200,000 LTF-Streets Maintenance $0 $0 $0 $353,000 $259,489
LTF St. Mtce - Pr. Yr. $0 $792,235 $96,982 $400,000 $0
Caltrans Highway Sweeping
Reim
$19,377 $81,437 $61,978 $85,082 $85,000
Measure T Revenues - RTP $703,702 $712,551 $862,511 $686,619 $710,909 Measure T-LTP Flex Proj Reim $82,446 $0 $0 $0 $0
Total Intergovernmental $2,325,659 $3,122,159 $3,062,962 $5,389,010 $2,807,157 Fines and Penalties
Late Payment/Penalty Fees $0 $5 -$4 $0 $0
Total Fines and Penalties $0 $5 -$4 $0 $0
Other Revenues
Investment Earnings $101,227 $203,286 $277,746 $146,758 $240,864 Unrealized Gain/Loss $13,607 $30,278 -$45,747 $21,546 $0 Misc Admin Fees $0 $5,000 $7,346 $0 $5,000
Payroll Reimbursements $314 $420 $269 $0 $0
Gain/Loss of sale of asset $0 $0 $848 $0 $0
Total Other Revenues $115,147 $238,984 $240,461 $168,304 $245,864
6.31M
Revenues by Source
Streets & Roads
Projected FY 26-27 | Chowchilla Page 173
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Allocated Operational Costs
Overhead Allocation Sewer $91,069 $91,069 $91,069 $91,069 $91,069 Overhead Allocation -Solid
Waste
$242,852 $242,852 $242,852 $242,852 $364,278
Overhead Allocation Water $151,782 $151,782 $151,782 $151,782 $151,782 Total Allocated Operational
Costs
$485,703 $485,703 $485,703 $485,703 $607,129
Transfers In
Transfer-In $2,516,294 $1,284,778 $1,121,992 $2,747,896 $2,152,560 Transfer In - HSIP $0 $0 $20,737 $529,265 $501,487
Total Transfers In $2,516,294 $1,284,778 $1,142,728 $3,277,161 $2,654,047 Total Revenues $5,442,803 $5,132,083 $4,931,901 $9,320,678 $6,314,397 Streets & Roads
Projected FY 26-27 | Chowchilla Page 174
Streets & Roads Position Summary
STREETS & ROADS
300,301,302,305,320,350-357
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 158,766 10,034 168,800 25% 42,200 Deputy Director of Public Works Y MM57 124,758 26,792 151,550 35% 53,043 Senior Administrative Supervisor Y MM45 99,923 18,946 118,869 15% 17,830 Administrative Analyst Y 33 74,277 2,150 76,427 25% 19,107 Administrative Analyst Y 33 62,258 - 62,258 25% 15,565
Specialized Maintenance Worker II Y 25 25,213 - 25,213 0% - Specialized Maintenance Worker I Y 25 - - 0% -
Streets & Construction Worker III Y 34 74,339 299 74,638 100% 74,638 Streets & Construction Worker II Y 30 69,014 4,078 73,092 100% 73,092 Streets & Construction Worker I Y 24 51,321 -51,321 100%51,321 Subtotal Salaries & Wages 346,795
BENEFITS & OTHER PAY
Health & Related Benefits 63,659
Holiday Payout -
Insurances (Not Workers Compensation) 1,777
Leave Payout 2,500
Medicare Tax 5,077
Overtime 3,341
PARS-Supplemental Retirement -
PERS - Employer Portion 53,868
PERS - Employer Portion Safety -
PERS - 457 Employer Share 3,864
Shift Differential -
Standby 1,400
Unemployment Ins 1,845
Uniform Allowance 1,500
Worker Compensation 27,243
Essential Worker Pay -
Subtotal Benefits 166,074
TOTAL WAGES & BENEFITS 512,869
Streets & Roads
Projected FY 26-27 | Chowchilla Page 175
Water
MISSION STATEMENT
The Water Division's mission is to provide our customers with a safe drinking water supply, water for fire protection, and an adequate supply of water for our essential daily needs.
SERVICE DESCRIPTION
Provide consistent reliability in water distribution system including flow, pressure, and emergency readiness; Meet and exceed standards set forth by Federal, State, and County drinking water requirements; Provide excellent customer service and high levels of customer satisfaction; Maintain open lines of communication with the State Water Resources Control Board, Madera County Health Department with an emphasis on teamwork and partnering; Promote water conservation;
Protect water supply through the implementation of cross-connection inspection and Backflow Certification Program.
MAJOR ACCOMPLISHMENTS IN FY 2025 – 2026
Updated new backflow ordinance;
Implementation of SCADA system;
Completed Water Main Replacement at various locations construction/maintenance; Completed Well No. 15 Development Project construction/maintenance; Completed Water Tanks Backup Generators construction/maintenance; Completed Civic Center Generator planning, design/construction/maintenance; Completed Well No. 16 Development planning/design;
Competed Berenda Slough Water Extension planning/design.
FY 2026 – 2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Well No. 16 Development construction/maintenance (G2.1, G2.4); Berenda Slough Water Extension construction/maintenance (G2.1, G2.4); Complete well pump and motor rehab at one site (G2.1, G2.4); Update water design guidelines and standard detail drawings (G2.1); Install two-meter reading gateways (G2.1);
Install water meters at unmetered locations (G2.1);
Develop and implement process for monthly billing for backflow accounts (G2.1); Install generator at Corp Yard (G2.1);
Strive to attain 100% backflow compliance with state standards (G3.2); Maintain State compliant water, and backflow programs (G2.4).
Water
Projected FY 26-27 | Chowchilla Page 176
Expenditures Summary
Water Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Transfers Out Depreciation Debt Service
Capital Outlay Overhead Allocations Salaries and Benefits Operations and Maintenance
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$5M
$6M
FY2023 FY2024 FY2025 FY2026 FY2027
0 2M
4M
6M
Water
Projected FY 26-27 | Chowchilla Page 177
FY2027 Expenditures by Type
Operations and Maintenance $1,227,729 25.17%
Capital Outlay $1,080,448 22.15%
Salaries and Benefits $880,585 18.05%
Overhead Allocations $756,175 15.50%
Debt Service $591,423 12.12%
Transfers Out $341,911 7.01%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $418,004 $414,396 $420,963 $477,062 $589,016
Overtime $19,617 $13,907 $15,248 $20,725 $24,206
Standby $8,120 $7,642 $7,886 $8,877 $7,800
Essential Worker Pay $13,950 $0 $0 $26,500 $0
Medicare Tax $6,154 $7,385 $6,371 $8,703 $8,892
Leave Payout $3,534 $2,361 $10,249 $18,292 $7,971
Health Insurance $34,255 $59,211 $71,903 $77,361 $82,083 Unemployment Ins -$1,564 $374 $1,746 $3,979 $3,391
Retirement-Employer Portion $661,071 $43,251 $56,677 $77,756 $83,283 PARS-Supplemental
Retirement
$1,552 $377 $589 $642 $630
Retire-Employer Portion
Safety
$1,029 $824 $1,585 $2,248 $3,018
457 ER Match $4,213 $4,375 $4,738 $6,000 $8,416
Uniforms Allowance $1,795 $1,845 $1,590 $2,580 $2,900
Workers Comp Ins $49,045 $63,922 $43,741 $41,565 $55,885 Insurances - Not Workers
Comp
$297 $246 $269 $6,205 $3,094
Pension Expense GASB-68 $0 $169,810 $119,095 $0 $0
Total Salaries and Benefits $1,221,072 $789,926 $762,651 $778,495 $880,585 Operations and Maintenance
Postage $4,849 $12,112 $14,503 $15,000 $16,500
Office Supplies $728 $958 $963 $500 $1,000
Equip/Uniforms New &
Replaced
$1,207 $913 $1,540 $1,500 $1,600
Special Equipment O/M $7,341 $12,706 $12,500 $20,000 $18,500 Bank Service Fees $4,662 $1,547 $87 $0 $0
Travel & Training $1,687 $3,498 $5,454 $7,300 $6,500
4.88M
Expenditures by Type
Water
Projected FY 26-27 | Chowchilla Page 178
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Employee
Evaluation/Recruitment
$0 $3 $534 $382 $600
Contracted Services - Presort $6,626 $0 $0 $0 $0
Professional Memberships $2,345 $3,387 $2,752 $4,000 $4,000 Cell Phones $6,962 $6,889 $7,632 $8,008 $7,500
Building O/M Admin $3,960 $4,001 $3,994 $4,000 $4,200
Energy $648,246 $692,155 $758,892 $764,088 $660,000
Chemicals $39,190 $39,635 $47,925 $50,000 $49,000
System Repairs $199,887 $131,375 $171,095 $180,000 $200,000 Vehicle O/M $4,728 $2,717 $18,611 $10,000 $7,500
Fuels $12,070 $22,113 $24,292 $25,448 $36,000
Public Relations $0 $0 $0 $17,000 $0
Bad Debt Expense $79,226 $17,628 $22,034 $22,500 $22,000 Contract Services $28,779 $11,112 $71,265 $102,700 $76,600 Developer Project Expenses $2,850 $0 $5,700 $7,500 $3,000 Liability Insurance $45,724 $53,446 $68,056 $74,930 $68,229 LAFCO Mandated Fee $25,983 $13,908 $15,899 $20,000 $17,000 Laboratory/Fingerprinting
O/M
$12,408 $20,515 $27,902 $25,000 $28,000
Interest Expense $0 $1,526 $3,215 $0 $0
Total Operations and
Maintenance
$1,139,459 $1,052,145 $1,284,845 $1,359,856 $1,227,729
Debt Service
Bank Service Fees $3,300 $3,400 $3,500 $3,475 $3,700
Trustee Fees $1,050 $1,050 $1,050 $1,050 $1,050
Sewer Bond Principal $0 $0 $0 $200,300 $225,300
Amortization of Bond
Discounts
$5,234 $5,234 $5,234 $5,235 $5,235
Bond Interest Payment $358,477 $358,736 $358,656 $357,737 $356,138 Total Debt Service $368,061 $368,421 $368,441 $567,797 $591,423 Capital Outlay
Amortization Expense $0 $4,136 $8,945 $0 $0
Vehicles, Machinery & Equip $0 $0 $0 $29,000 $0
Fleet Program $0 $69 $953 $19,024 $10,800
Infrastructure $0 $0 $0 $300,000 $0
Construction in Progress $0 $0 $0 $940,039 $1,069,648
Total Capital Outlay $0 $4,205 $9,898 $1,288,063 $1,080,448 Overhead Allocations
Overhead Allocation GF $333,708 $398,733 $389,360 $425,557 $401,974 Overhead Allocation Streets $151,782 $151,782 $151,782 $151,782 $151,782 Overhead Allocation Fleet $13,532 $39,100 $44,938 $43,255 $42,722 Overhead Allocation IT $178,190 $111,575 $124,469 $142,308 $159,697 Total Overhead Allocations $677,212 $701,190 $710,549 $762,902 $756,175 Depreciation
Depreciation Expense $506,149 $495,901 $491,097 $488,761 $0 Total Depreciation $506,149 $495,901 $491,097 $488,761 $0 Transfers Out
Transfer Out - GF $5,278 $0 $1,891 $0 $0
Transfer Out - Water $8,236 $0 $0 $0 $0
Transfers Out $313,840 $289,027 $313,889 $318,310 $341,911 Water
Projected FY 26-27 | Chowchilla Page 179
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Total Transfers Out $327,354 $289,027 $315,780 $318,310 $341,911 Total Expenditures $4,239,308 $3,700,815 $3,943,261 $5,564,184 $4,878,271 Revenue Summary
Water Historical & Budgeted Revenues
Revenues by Source
Historical & Budgeted Revenues by Source
Fines and Penalties Other Revenues Transfers In
Charges for Services
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$5M
$6M
$7M
FY2023 FY2024 FY2025 FY2026 FY2027
0 2M
4M
6M
8M
Water
Projected FY 26-27 | Chowchilla Page 180
FY2027 Revenues by Source
Charges for Services $3,983,880 72.17%
Transfers In $1,286,559 23.31%
Other Revenues $173,575 3.14%
Fines and Penalties $76,500 1.39%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Application Fee-BL $8,814 $7,690 $6,708 $7,526 $7,800
Hydrant Meter Rent $780 $780 $780 $1,000 $780
Repairs charged to Customer $0 $0 $0 $17,000 $0
Stand-By Service Fees $765 $992 $2,820 $1,020 $1,500
Water Sales $2,677,901 $2,725,197 $2,996,984 $3,564,523 $3,727,800 Water Sales-LLMD $0 $0 $0 $2,000 $0
Bulk Water Sales $480 $0 $0 $1,000 $0
Water Disconnect/Reconnect $40,025 $34,750 $38,641 $33,250 $36,000 Water Turn Offs/Repairs $0 $0 $0 $500 $0
Water Connection Fees $29,252 $3,096 $11,180 $12,000 $10,000 Water Bond-Systems
Upgrade
$205,942 $200,479 $201,917 $205,000 $200,000
Water Systems Upgrade $29 $0 $556 $0 $0
Total Charges for Services $2,963,988 $2,972,983 $3,259,585 $3,844,819 $3,983,880 Fines and Penalties
Administrative Fines $7,150 $7,970 $4,050 $2,500 $4,500 Business License Penalties $78,987 $60,622 $61,503 $70,663 $72,000 Late Payment/Penalty Fees $0 $51 $56 $40 $0
Utilities Interest Charged $0 $0 $0 $200 $0
Total Fines and Penalties $86,137 $68,643 $65,609 $73,403 $76,500 Other Revenues
Investment Earnings $48,618 $76,517 $89,957 $61,932 $81,313 Unrealized Gain/Loss $6,384 $9,996 -$16,949 $10,321 $0
Collections Proceeds $1,824 $4,517 $3,416 $700 $2,500
Misc Admin Fees $7,105 $146,965 $1,360 $7,500 $0
Payroll Reimbursements $924 $1,983 $788 $0 $0
Amortization of Premium $21,250 $21,250 $21,250 $21,250 $21,250 CREB Subsidy Revenue $69,708 $34,697 $104,542 $68,512 $68,512 Gain/Loss of sale of asset $0 $0 $77 $0 $0
5.52M
Revenues by Source
Water
Projected FY 26-27 | Chowchilla Page 181
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Total Other Revenues $155,814 $295,925 $204,440 $170,215 $173,575 Transfers In
Transfer In - ARPA $54,748 $1,632,075 $1,986,834 $1,092,814 $744,648 Transfer-In $322,076 $689,027 $313,889 $519,578 $541,911 Total Transfers In $376,824 $2,321,102 $2,300,723 $1,612,392 $1,286,559 Total Revenues $3,582,762 $5,658,654 $5,830,358 $5,700,829 $5,520,514 Water
Projected FY 26-27 | Chowchilla Page 182
Water Position Summary
WATER
280-283
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 158,766 10,034 168,800 30% 50,640 Fire Chief/Code Enforcement Officer Y M4 162,552 4,710 167,262 10% 16,726 Deputy Director of Public Works Y MM57 124,758 26,792 151,550 35% 53,043 Senior Administrative Supervisor Y MM45 99,923 18,946 118,869 35% 41,604 Administrative Analyst Y 33 74,277 2,150 76,427 35% 26,749 Administrative Analyst Y 33 62,258 62,258 35% 21,790
Fire Specialist Y 28 347 347 100% 347
Fire Specialist Y 28 347 347 100% 347
Fire Specialist Y 28 347 347 100% 347
Fire Specialist Y 28 347 347 100% 347
Fire Specialist Y 28 347 347 100%347
Fire Specialist Y 28 347 347 100% 347
Fire Specialist Y 28 344 344 100% 344
Specialized Maintenance Worker I Y 25 67% -
Specialized Maintenance Worker II Y 25 25,213 25,213 67% 16,792 Water Systems Supervisor Y MM46 102,482 16,844 119,326 100% 119,326 Water Systems Worker III Y 36 70,637 3,808 74,445 100% 74,445 Water Systems Worker I Y 26 61,539 61,539 100% 61,539
Water Systems Worker I Y 26 51,968 51,968 100% 51,968
Water Systems Worker I Y 26 51,968 51,968 100% 51,968
Subtotal Salaries & Wages 589,016
BENEFITS & OTHER PAY
Health & Related Benefits 82,083
Holiday Payout -
Insurances (Not Workers Compensation) 3,094
Leave Payout 7,971
Medicare Tax 8,892
Overtime 24,206
PARS-Supplemental Retirement 630
PERS - Employer Portion 83,283
PERS - Employer Portion Safety 3,018
PERS - 457 Employer Share 8,416
Shift Differential -
Standby 7,800
Unemployment Ins 3,391
Uniform Allowance 2,900
Worker Compensation 55,885
Essential Worker Pay -
Water
Projected FY 26-27 | Chowchilla Page 183
Subtotal Benefits 291,569
TOTAL WAGES & BENEFITS 880,585
Water
Projected FY 26-27 | Chowchilla Page 184
Solid Waste
MISSION STATEMENT
The mission of the Solid Waste Division is to protect the environment and public health by providing safe, reliable, efficient, and cost-effective solid waste, green waste disposal and recycling services for our customers.
SERVICE DESCRIPTION
Provide an expedient, courteous, and dependable service to our citizens in addition to devote our best efforts to ensure that all trash is properly picked up and disposed of; Meet and exceed standards set forth by Cal Recycle in AB 939 and AB 341 for landfill diversion; To assure that the contracted provider safely and efficiently collects residential and commercial solid waste and disposes of it at their transfer station;
Educate the citizens of Chowchilla on the importance of recycling and landfill diversion.
MAJOR ACCOMPLISHMENTS IN FY 2025 – 2026
SB1383 Annual Compose 800 tons of mulch purchased and the first year open to public for free compost.
FY 2026 – 2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Conduct the annual citywide cleanup day (G2.4);
Strive to attain 100% commercial recycling compliance through education and outreach (G2.4); Strive to attain 100% organic recycling compliance through education and outreach (G2.4); Maintain State compliant solid waste, recycling, and organics programs (G2.4).
Expenditures Summary
Solid Waste Historical & Budgeted Expenditures
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
Solid Waste
Projected FY 26-27 | Chowchilla Page 185
Expenditures by Type
Historical & Budgeted Expenditures by Type
Transfers Out Overhead Allocations Operations and Maintenance FY2027 Expenditures by Type
Operations and Maintenance $1,912,319 76.70%
Overhead Allocations $580,972 23.30%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Postage $4,761 $12,111 $14,503 $15,000 $17,000
Bank Service Fees $1,160 $520 $66 $0 $0
Contracted Services - Presort $6,618 $0 $0 $0 $0
State Recycling Grant
Expense
$0 $4,660 $16,512 $5,000 $5,000
Bad Debt Expense $45,691 $19,463 $15,870 $15,000 $15,000 Contract Services $5,085 $5,375 $8,805 $20,000 $10,000
Locking Lid Fee $19,253 $21,972 $22,501 $18,720 $24,000 Disposal Service $1,555,949 $1,733,030 $1,797,104 $1,744,798 $1,841,319 Total Operations and
Maintenance
$1,638,516 $1,797,131 $1,875,362 $1,818,518 $1,912,319
Overhead Allocations
Overhead Allocation GF $215,094 $217,568 $227,039 $239,200 $216,694 FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
2.49M
Expenditures by Type
Solid Waste
Projected FY 26-27 | Chowchilla Page 186
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Overhead Allocation Streets $242,852 $242,852 $242,852 $242,852 $364,278 Total Overhead Allocations $457,946 $460,420 $469,891 $482,052 $580,972 Transfers Out
Transfer Out - GF $5,278 $0 $0 $0 $0
Total Transfers Out $5,278 $0 $0 $0 $0
Total Expenditures $2,101,740 $2,257,551 $2,345,253 $2,300,570 $2,493,291 Revenue Summary
Solid Waste Historical & Budgeted Revenues
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
Solid Waste
Projected FY 26-27 | Chowchilla Page 187
Revenues by Source
Historical & Budgeted Revenues by Source
Intergovernmental Other Revenues Fines and Penalties
Charges for Services
FY2027 Revenues by Source
Charges for Services $2,673,547 96.42%
Other Revenues $47,250 1.70%
Fines and Penalties $47,000 1.70%
Intergovernmental $5,000 0.18%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Refuse Collection Charges $2,308,210 $2,380,849 $2,473,674 $2,573,362 $2,650,563 Locking Lid Revenues $0 $22,128 $22,482 $22,315 $22,984 Total Charges for Services $2,308,210 $2,402,977 $2,496,155 $2,595,677 $2,673,547 Intergovernmental
State Recycling Grant
Revenue
$5,047 $5,075 $0 $5,000 $5,000
Total Intergovernmental $5,047 $5,075 $0 $5,000 $5,000
Fines and Penalties
Penalty $51,006 $44,865 $44,894 $48,570 $47,000
Total Fines and Penalties $51,006 $44,865 $44,894 $48,570 $47,000 Other Revenues
FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
2.77M
Revenues by Source
Solid Waste
Projected FY 26-27 | Chowchilla Page 188
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Investment Earnings $11,215 $25,856 $61,944 $32,582 $47,250 Unrealized Gain/Loss $1,588 $3,920 -$5,941 $4,714 $0
Collections Proceeds $412 $773 $585 $100 $0
Total Other Revenues $13,216 $30,550 $56,588 $37,396 $47,250 Total Revenues $2,377,479 $2,483,467 $2,597,638 $2,686,643 $2,772,797 Solid Waste
Projected FY 26-27 | Chowchilla Page 189
Sewer
MISSION STATEMENT
The mission of the Wastewater Treatment Plant (WWTP) Division is to provide the most effective, customer-oriented wastewater collection and treatment to the citizens and businesses of the City of Chowchilla and ensure the health, safety, and economic vitality of our community.
SERVICE DESCRIPTION
Meet and exceed standards set forth by Federal, State, and County wastewater requirements; Maintain open lines of communication with the Regional Water Quality Control Board, Fresno County Health Department, and the Economic Development Administration with emphasis on teamwork and partnering; Plan, design, operate and maintain the sewer system in a consistent, reliable, and cost-effective manner; Optimize all wastewater activities to provide service at the lowest possible cost with high standards of quality and reliability;
Provide reliable, responsive, and satisfying service to our customers in all aspects of our operations.
MAJOR ACCOMPLISHMENTS IN FY 2025 – 2026
Identifying needs at WWTP and Lift Stations.
FY 2026 – 2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Sewer line replacement at Veterans Park design and construct (G2.1, G2.4); Palm Parkway Lift Station Replacement design and construct (G2.1, G2.4); WWTP Replacement Head Works design and construct (G2.1, G2.4); WWTP Aeration System Upgrade design and construct (G2.1, G2.4); WWTP Replace Chain Scrapers design and replace (G2.1, G2.4); WWTP Install Screw Press design and install (G2.1, G2.4); Fairmead Consolidation Study planning/design/construction/maintenance (G2.1, G2.4); Dredge settling ponds at wastewater treatment plant (G2.1); Replace return activated sludge (RAS) pumps at wastewater treatment plant (G2.1); Repair Amador Lift Station and Howell Lift Station (G2.1); Purchase portable trash pump for lift station emergencies (G2.1); Update wastewater design guidelines and standard detail drawings (G2.1); Develop planned approach to CCTV the wastewater collections system every five years (G2.1); Complete Fairmead Sewer Consolidation design and begin construction (G2.1, G2.4); Maintain State compliant wastewater programs (G2.4);
Maintain annual hazardous material and safety training for Wastewater employees (G2.1); Maintain updates of Standard Operating Procedures for Wastewater operations (G2.1).
Sewer
Projected FY 26-27 | Chowchilla Page 190
Expenditures Summary
Sewer Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Transfers Out Depreciation Debt Service
Overhead Allocations Operations and Maintenance Salaries and Benefits Capital Outlay
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
$25M
$30M
FY2023 FY2024 FY2025 FY2026 FY2027
0 10M
20M
30M
Sewer
Projected FY 26-27 | Chowchilla Page 191
FY2027 Expenditures by Type
Capital Outlay $22,970,162 92.63%
Salaries and Benefits $674,150 2.72%
Overhead Allocations $429,982 1.73%
Operations and Maintenance $414,765 1.67%
Debt Service $216,931 0.87%
Transfers Out $91,151 0.37%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $299,441 $231,662 $198,353 $338,024 $458,505
Overtime $11,054 $3,806 $5,336 $11,253 $7,762
Standby $2,061 $1,477 $866 $2,339 $1,000
Essential Worker Pay $6,500 $0 $0 $11,400 $0
Medicare Tax $4,622 $4,076 $2,989 $6,253 $6,761
Leave Payout $12,493 $5,048 $5,170 $13,154 $5,500
Health Insurance $29,525 $43,920 $26,847 $39,789 $82,858 Unemployment Ins -$915 $232 $1,216 $2,652 $2,966
Retirement-Employer Portion $399,882 $22,387 $24,630 $41,450 $67,634 PARS-Supplemental
Retirement
$126 $377 $599 $642 $316
457 ER Match $2,130 $2,978 $1,714 $2,221 $1,307
Uniforms Allowance $1,311 $860 $535 $1,960 $1,900
Workers Comp Ins $35,918 $36,432 $20,380 $23,808 $35,299 Insurances - Not Workers
Comp
$126 $111 $114 $2,817 $2,342
Pension Expense GASB-68 $0 $83,309 $54,806 $0 $0
Total Salaries and Benefits $804,273 $436,678 $343,555 $497,762 $674,150 Operations and Maintenance
Postage $6,410 $12,111 $14,503 $16,000 $16,000
Office Supplies $1,719 $1,695 $1,781 $1,500 $1,900
Equip/Uniforms New &
Replaced
$1,471 $830 $1,518 $1,200 $2,500
Special Equipment O/M $8,313 $8,784 $8,294 $13,500 $11,000 Travel & Training $2,488 $1,286 $1,498 $1,500 $1,500
Employee
Evaluation/Recruitment
$207 $0 $879 $500 $1,000
Contracted Services - Presort $5,279 $0 $0 $0 $0
24.8M
Expenditures by Type
Sewer
Projected FY 26-27 | Chowchilla Page 192
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Cell Phones $1,014 $917 $1,223 $1,739 $3,280
Building O/M Admin $3,408 $5,464 $6,026 $5,250 $9,500
Energy $134,861 $145,052 $148,460 $120,714 $72,000
Chemicals $10,097 $0 $0 $3,000 $2,400
Horticultural O/M $2,578 $4,520 $5,984 $7,750 $6,300
System Repairs $61,971 $90,440 $124,803 $140,000 $118,000 Sludge Disposal $20,941 $0 $0 $0 $0
Vehicle O/M $1,691 $6,928 $6,663 $6,000 $6,500
Fuels $7,895 $12,442 $11,189 $13,299 $18,000
Bad Debt Expense $44,099 $12,835 $14,305 $9,000 $11,000 Liability Insurance $36,042 $42,051 $44,065 $58,792 $51,644 LAFCO Mandated Fee $63,416 $63,037 $63,015 $66,000 $64,000 CWD Prop Tax $4,241 $4,241 $4,241 $4,241 $4,241
Laboratory/Fingerprinting
O/M
$10,066 $7,550 $7,412 $10,000 $11,500
Interest Expense $0 $0 $3,142 $0 $0
Amortization Expense $0 $0 $8,775 $0 $0
Safety Equipment $0 $0 $0 $0 $2,500
Total Operations and
Maintenance
$428,207 $420,183 $477,776 $479,985 $414,765
Debt Service
Bank Service Fees $12,456 $6,089 $3,747 $3,600 $3,600
Contract Services $12,756 $101,645 $266,478 $95,094 $38,600 Sewer Bond Principal $0 $0 $0 $50,000 $45,000
Amortization of Bond
Discounts
$5,174 $5,174 $707 $707 $0
Bond Interest Payment $136,418 $135,002 $133,386 $131,731 $129,731 Total Debt Service $166,804 $247,910 $404,317 $281,132 $216,931 Capital Outlay
Vehicles, Machinery & Equip $0 $0 $0 $250,000 $150,000
Fleet Program $0 $0 $1,086 $11,341 $10,740
Infrastructure $0 $0 $0 $50,000 $0
Construction in Progress $0 $0 $0 $500,000 $22,809,422
Total Capital Outlay $0 $0 $1,086 $811,341 $22,970,162
Overhead Allocations
Overhead Allocation GF $246,756 $295,905 $283,278 $312,053 $299,811 Overhead Allocation Streets $91,069 $91,069 $91,069 $91,069 $91,069 Overhead Allocation Fleet $13,532 $10,919 $12,549 $12,079 $11,930 Overhead Allocation IT $24,127 $18,296 $20,302 $24,273 $27,172 Total Overhead Allocations $375,484 $416,189 $407,198 $439,474 $429,982 Depreciation
Depreciation Expense $311,391 $308,715 $296,642 $281,923 $0 Total Depreciation $311,391 $308,715 $296,642 $281,923 $0 Transfers Out
Transfer Out - GF $5,278 $0 $1,891 $0 $0
Transfer Out - CREB Bond $139,329 $67,566 $46,900 $99,804 $91,151 Total Transfers Out $144,607 $67,566 $48,791 $99,804 $91,151 Total Expenditures $2,230,766 $1,897,241 $1,979,364 $2,891,421 $24,797,141 Sewer
Projected FY 26-27 | Chowchilla Page 193
Revenue Summary
Sewer Historical & Budgeted Revenues
Revenues by Source
Historical & Budgeted Revenues by Source
Fines and Penalties Transfers In Other Revenues
Charges for Services Intergovernmental
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
$25M
$30M
FY2023 FY2024 FY2025 FY2026 FY2027
0 10M
20M
30M
Sewer
Projected FY 26-27 | Chowchilla Page 194
FY2027 Revenues by Source
Intergovernmental $21,329,422 88.50%
Charges for Services $2,377,907 9.87%
Other Revenues $262,530 1.09%
Transfers In $91,151 0.38%
Fines and Penalties $40,000 0.17%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Sewer Service Charges $1,866,698 $1,951,237 $2,084,714 $2,193,363 $2,281,098 Sewer Debt Service Charges $87,500 $86,789 $89,015 $89,910 $90,809 Sewer Connection Fees $17,522 $1,445 $5,525 $6,005 $6,000 Total Charges for Services $1,971,721 $2,039,471 $2,179,254 $2,289,278 $2,377,907 Intergovernmental
Grant Revenue $0 $0 $279,726 $500,000 $21,329,422
Total Intergovernmental $0 $0 $279,726 $500,000 $21,329,422 Fines and Penalties
Late Payment/Penalty Fees $0 $11 $0 $0 $0
Penalty $46,725 $38,371 $38,245 $41,178 $40,000
Total Fines and Penalties $46,725 $38,382 $38,245 $41,178 $40,000 Other Revenues
Investment Earnings $62,707 $135,478 $239,881 $132,441 $177,099 Unrealized Gain/Loss $8,430 $20,042 -$30,081 $20,275 $0 Gain/Loss on Sale of Assets $827 $0 $5,113 $0 $0
Collections Proceeds $681 $1,486 $1,124 $200 $500
Misc Admin Fees $279 $8,677 $0 $0 $0
Payroll Reimbursements $392 $520 $333 $0 $0
Amortization of Premium $3,003 $3,003 $3,003 $0 $3,004
CREB Subsidy Revenue $41,491 $83,575 $125,012 $81,927 $81,927 Total Other Revenues $117,810 $252,783 $344,386 $234,843 $262,530 Transfers In
Transfer-In $139,329 $67,566 $46,900 $99,804 $91,151
Total Transfers In $139,329 $67,566 $46,900 $99,804 $91,151 Total Revenues $2,275,584 $2,398,201 $2,888,510 $3,165,103 $24,101,010
24.1M
Revenues by Source
Sewer
Projected FY 26-27 | Chowchilla Page 195
Sewer Position Summary
SEWER
240-242
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 158,766 10,034 168,800 30% 50,640 Deputy Director of Public Works Y MM57 124,758 26,792 151,550 15% 22,733 Senior Administrative Supervisor Y MM45 99,923 18,946 118,869 35% 41,604 Administrative Analyst Y 33 74,277 2,150 76,427 35% 26,749 Administrative Analyst Y 33 62,258 - 62,258 35% 21,790
Specialized Maintenance Worker II Y 33 25,213 - 25,213 33% 8,421 Specialized Maintenance Worker I Y 25 - - - 33% -
Waste Water System Supervisor Y MM46 102,482 2,179 104,661 100% 104,661 Waste Water Treatment Plant Operator II Y 32 56,843 - 56,843 100% 56,843 Waste Water Treatment Plant Operator I Y 29 41,2751,238 42,513 100%42,513 Waste Water Treatment Plant Operator I Y 29 41,275 - 41,275 100%41,275 Waste Water Treatment Plant Operator I Y 29 41,275 - 41,275 100% 41,275 Subtotal Salaries & Wages 458,505
BENEFITS & OTHER PAY
Health & Related Benefits 82,858
Holiday Payout -
Insurances (Not Workers Compensation) 2,342
Leave Payout 5,500
Medicare Tax 6,761
Overtime 7,762
PARS-Supplemental Retirement 316
PERS - Employer Portion 67,634
PERS - Employer Portion Safety -
PERS - 457 Employer Share 1,307
Shift Differential -
Standby 1,000
Unemployment Ins 2,966
Uniform Allowance 1,900
Worker Compensation 35,299
Essential Worker Pay -
Subtotal Benefits 215,645
TOTAL WAGES & BENEFITS 674,150
Sewer
Projected FY 26-27 | Chowchilla Page 196
Storm Drain
MISSION STATEMENT
The mission of the City of Chowchilla Storm Drain Division is to provide the City's taxpayers the most cost-effective infrastructure and services possible, by safely transmitting storm water to dedicated run off areas.
SERVICE DESCRIPTION
Provide safe and efficient storm drain flow to City detention facilities; Reduce or eliminate potential property damage due to flooding; Repair inlets, outlets, and other stormwater collection items.
MAJOR ACCOMPLISHMENTS IN FY 2025 – 2026
Completed Kings Avenue Storm Drain planning/design;
Completed Sonoma Ave Storm Drain Improvement construction/maintenance.
FY 2026 – 2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Kings Avenue Storm Drain Improvement construction/maintenance (G2.1, G2.4); Truman Pond Reconfiguration design/planning/construction/maintenance (G2.1, G2.4); Review and update design guidelines and standard detail drawings (G2.1); Expenditures Summary
Storm Drain Historical & Budgeted Expenditures
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
$3,500K
Storm Drain
Projected FY 26-27 | Chowchilla Page 197
Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Depreciation Salaries and Benefits Overhead Allocations Transfers Out Capital Outlay
FY2027 Expenditures by Type
Capital Outlay $2,739,850 94.73%
Overhead Allocations $65,595 2.27%
Salaries and Benefits $48,418 1.67%
Operations and Maintenance $38,512 1.33%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $30,071 $29,113 $29,054 $31,359 $34,839
Overtime $87 $25 $34 $500 $5
Essential Worker Pay $750 $0 $0 $1,600 $0
Medicare Tax $357 $482 $422 $558 $506
Leave Payout $473 $309 $574 $2,500 $600
Health Insurance $2,246 $3,898 $4,395 $4,756 $4,620
Unemployment Ins -$45 $4 $71 $130 $131
Retirement-Employer Portion $39,981 $3,525 $4,775 $6,687 $5,030 457 ER Match $305 $312 $320 $460 $406
Uniforms Allowance $18 $20 $20 $20 $20
Workers Comp Ins $2,720 $1,945 $196 $1,343 $2,082
FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
4M
2.89M
Expenditures by Type
Storm Drain
Projected FY 26-27 | Chowchilla Page 198
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Insurances - Not Workers
Comp
$6 $5 $6 $138 $179
Pension Expense GASB-68 $0 $13,778 $9,209 $0 $0
Total Salaries and Benefits $76,970 $53,417 $49,075 $50,051 $48,418 Operations and Maintenance
Office Supplies $0 $0 $0 $100 $100
Equip/Uniforms New &
Replaced
$52 $13 $13 $100 $100
Bank Service Fees $0 $1,287 $81 $0 $0
Travel & Training $0 $167 $144 $250 $0
Employee
Evaluation/Recruitment
$0 $0 $12 $25 $0
Cell Phones $145 $146 $187 $285 $192
Energy $998 $3,700 $581 $900 $1,000
Horticultural O/M $0 $1,590 $0 $4,000 $1,500
System Repairs $336 $5,152 $1,985 $5,200 $4,500
Bad Debt Expense $5,700 $1,247 $2,393 $2,000 $2,000
Contract Services $4,370 $9,623 $33,780 $22,500 $25,000 Liability Insurance $1,855 $2,182 $2,766 $3,052 $3,935
CWD Prop Tax $185 $185 $185 $185 $185
Total Operations and
Maintenance
$13,641 $25,292 $42,127 $38,597 $38,512
Capital Outlay
Infrastructure $0 $0 $0 $50,000 $0
Construction in Progress $0 $0 $0 $50,000 $2,739,850
Total Capital Outlay $0 $0 $0 $100,000 $2,739,850
Overhead Allocations
Overhead Allocation GF $46,808 $91,796 $65,891 $23,744 $65,595 Total Overhead Allocations $46,808 $91,796 $65,891 $23,744 $65,595 Depreciation
Depreciation Expense $16,017 $46,131 $48,590 $149,865 $0 Total Depreciation $16,017 $46,131 $48,590 $149,865 $0
Transfers Out
Transfer Out - GF $0 $0 $1,891 $0 $0
Transfer Out - Streets $2,213,109 $0 $0 $0 $0
Total Transfers Out $2,213,109 $0 $1,891 $0 $0
Total Expenditures $2,366,545 $216,635 $207,573 $362,257 $2,892,375 Storm Drain
Projected FY 26-27 | Chowchilla Page 199
Revenue Summary
Storm Drain Historical & Budgeted Revenues
Revenues by Source
Historical & Budgeted Revenues by Source
Fines and Penalties Charges for Services Other Revenues Transfers In Intergovernmental
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
$5M
FY2023 FY2024 FY2025 FY2026 FY2027
0 2M
4M
6M
Storm Drain
Projected FY 26-27 | Chowchilla Page 200
FY2027 Revenues by Source
Intergovernmental $2,330,000 89.31%
Other Revenues $172,200 6.60%
Charges for Services $102,000 3.91%
Fines and Penalties $4,600 0.18%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Storm Drain O/M $96,606 $97,422 $100,802 $103,255 $102,000 Storm Drain Debt Service $4 $0 -$1 $0 $0
Total Charges for Services $96,610 $97,422 $100,801 $103,255 $102,000 Intergovernmental
Grant Revenue $195,783 $1,515,816 $2,225,286 $0 $2,330,000 COVID CARE FUNDS $58,217 $0 $0 $0 $0
Total Intergovernmental $254,000 $1,515,816 $2,225,286 $0 $2,330,000 Fines and Penalties
Penalty $5,112 $4,444 $4,383 $4,695 $4,600
Total Fines and Penalties $5,112 $4,444 $4,383 $4,695 $4,600 Other Revenues
Investment Earnings $4,737 $68,483 $52,322 $44,322 $46,000 Unrealized Gain/Loss $0 $13,623 -$14,151 $1,330 $0
Collections Proceeds $122 $262 $198 $50 $200
Payroll Reimbursements $19 $25 $16 $0 $0
Storm Drain Capital
Replacemen
$126,473 $125,826 $126,615 $127,624 $126,000
Total Other Revenues $131,351 $208,219 $165,000 $173,326 $172,200 Transfers In
Transfer-In $3,420,332 $105,398 $76,502 $50,000 $0
Total Transfers In $3,420,332 $105,398 $76,502 $50,000 $0 Total Revenues $3,907,405 $1,931,299 $2,571,972 $331,276 $2,608,800
2.61M
Revenues by Source
Storm Drain
Projected FY 26-27 | Chowchilla Page 201
Storm Drain Position Summary
STORM DRAIN
220
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 158,766 10,034 168,800 5% 8,440 Deputy Director of Public Works Y MM57 124,758 26,792 151,550 5% 7,578 Senior Administrative Supervisor Y MM45 99,923 18,946 118,869 10% 11,887 Administrative Analyst Y 33 74,277 2,150 76,427 5% 3,821 Administrative Analyst Y 33 62,258 62,258 5% 3,113
Subtotal Salaries & Wages 34,839
BENEFITS & OTHER PAY
Health & Related Benefits 4,620
Holiday Payout -
Insurances (Not Workers Compensation) 179
Leave Payout 600
Medicare Tax 506
Overtime 5
PARS-Supplemental Retirement -
PERS - Employer Portion 5,030
PERS - Employer Portion Safety -
PERS - 457 Employer Share 406
Shift Differential -
Standby -
Unemployment Ins 131
Uniform Allowance 20
Worker Compensation 2,082
Essential Worker Pay -
Subtotal Benefits 13,579
TOTAL WAGES & BENEFITS 48,418
Storm Drain
Projected FY 26-27 | Chowchilla Page 202
Airport
MISSION STATEMENT
To promote and develop the Chowchilla Airport as a regional economic asset by supporting complementary commercial and aeronautical enterprise and maximizing economic development opportunities.
SERVICE DESCRIPTION
Provide safe and efficient airport facilities for residents, workers, and visitors; Continue to improve facilities and equipment to keep current with industry standards; Maintain existing pavement and structures to extend the service life; Provide services and amenities to attract transient air traffic.
MAJOR ACCOMPLISHMENTS IN FY 2025 – 2026
Rehabilitation Runway 12-30 & Airfield Electrical planning/design.
FY 2026 – 2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Rehabilitation Runway 12-30 & Airfield Electrical construction/maintenance (G2.1, G2.4); RPZ Development land acquisition (G3.2);
Airport Install Taxiway Retroreflective Markers planning/design/construction (G2.1, G2.4); Repair facilities: hanger and restrooms (G2.1);
Approval from FAA Grant for Airport Layout Plan (ALP) and Pavement Maintenance Management Plan (PMMP) (G2.1, G2.4);
Update Five-Year Airport Capital Improvement Plan (ACIP – Federal) and a Ten-Year Capital Improvement Program (CIP – Caltrans), providing a path forward for state and federal funding for airport rehabilitation and development projects (G2.1, G2.4);
Submit annual CAAP reimbursement (G2.1);
Maintain State compliant airport programs (G2.4);
Maintain annual hazardous material and safety training for Airport operations (G2.1); Maintain updates of Standard Operating Procedures for Airport operations (G2.1).
Airport
Projected FY 26-27 | Chowchilla Page 203
Expenditures Summary
Airport Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Depreciation Operations and Maintenance Salaries and Benefits Capital Outlay
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
$8M
FY2023 FY2024 FY2025 FY2026 FY2027
0 2.5M
5M
7.5M
10M
Airport
Projected FY 26-27 | Chowchilla Page 204
FY2027 Expenditures by Type
Capital Outlay $7,137,184 99.36%
Operations and Maintenance $27,375 0.38%
Salaries and Benefits $18,536 0.26%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $12,562 $13,141 $13,646 $12,514 $14,384
Overtime $0 $25 $34 $250 $0
Essential Worker Pay $250 $0 $0 $550 $0
Medicare Tax $152 $213 $199 $260 $209
Leave Payout $305 $289 $295 $2,150 $249
Health Insurance $642 $1,084 $1,235 $959 $1,176
Unemployment Ins -$15 $1 $24 $43 $44
Retirement-Employer Portion $15,771 $1,534 $1,996 $2,265 $2,219 457 ER Match $85 $86 $104 $147 $90
Workers Comp Ins $1,559 $147 $108 $107 $91
Insurances - Not Workers
Comp
$2 $2 $2 $46 $74
Pension Expense GASB-68 $0 $6,041 $3,492 $0 $0
Total Salaries and Benefits $31,312 $22,561 $21,135 $19,291 $18,536 Operations and Maintenance
Office Supplies $0 $125 $63 $50 $100
Bank Service Fees $321 $147 $13 $25 $0
Travel & Training $986 $1,585 $1,599 $1,650 $1,600
Employee
Evaluation/Recruitment
$0 $0 $0 $15 $0
Professional Memberships $150 $75 $225 $150 $150
Cell Phones $40 $44 $66 $180 $200
Building O/M Admin $393 $1,622 $802 $11,650 $11,600
Energy $1,480 $3,170 $3,411 $2,200 $2,000
Contract Services $0 $538 $0 $0 $1,000
Liability Insurance $618 $727 $922 $1,017 $1,625
Airport Insurance $7,680 $8,261 $8,261 $8,261 $9,100
Total Operations and
Maintenance
$11,667 $16,295 $15,362 $25,198 $27,375
Capital Outlay
Construction in Progress $0 $0 $0 $7,002,094 $7,137,184
7.18M
Expenditures by Type
Airport
Projected FY 26-27 | Chowchilla Page 205
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Total Capital Outlay $0 $0 $0 $7,002,094 $7,137,184
Depreciation
Depreciation Expense $15,685 $26,713 $26,713 $26,714 $0 Total Depreciation $15,685 $26,713 $26,713 $26,714 $0
Total Expenditures $58,665 $65,569 $63,210 $7,073,297 $7,183,095 Revenue Summary
Airport Historical & Budgeted Revenues
Revenues by Source
Historical & Budgeted Revenues by Source
Fines and Penalties Charges for Services Property Taxes Other Revenues Intergovernmental
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
$8M
FY2023 FY2024 FY2025 FY2026 FY2027
0 2.5M
5M
7.5M
10M
Airport
Projected FY 26-27 | Chowchilla Page 206
FY2027 Revenues by Source
Intergovernmental $7,124,651 99.02%
Other Revenues $52,200 0.73%
Property Taxes $15,000 0.21%
Charges for Services $3,000 0.04%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Property Taxes
Aircraft Property Taxes $12,622 $14,237 $15,167 $12,500 $15,000 Total Property Taxes $12,622 $14,237 $15,167 $12,500 $15,000 Charges for Services
Tie Down Fees $0 $315 $353 $353 $0
Comm Operators Fees $2,652 $2,652 $2,973 $3,000 $3,000
Total Charges for Services $2,652 $2,967 $3,326 $3,353 $3,000 Intergovernmental
Grant Revenue $10,827 $0 $0 $200,000 $0
CAAP Annual Revenue $30,000 $10,000 $10,000 $10,000 $10,000 FAA Grant $261,549 $0 $0 $6,637,740 $7,114,651
Total Intergovernmental $302,376 $10,000 $10,000 $6,847,740 $7,124,651 Fines and Penalties
Late Payment/Penalty Fees $0 $19 $44 $0 $0
Total Fines and Penalties $0 $19 $44 $0 $0
Other Revenues
Investment Earnings $2,997 $7,556 $12,436 $6,234 $7,200 Unrealized Gain/Loss $439 $1,115 -$1,636 $1,121 $0
Misc Admin Fees $4,321 $1,972 $0 $0 $0
Payroll Reimbursements $6 $8 $5 $0 $0
Hangar Rents $16,236 $16,154 $16,903 $16,500 $18,500
Lease of Airport Property $1 $24,702 $26,491 $26,500 $26,500 Total Other Revenues $24,001 $51,507 $54,200 $50,355 $52,200 Total Revenues $341,651 $78,730 $82,736 $6,913,948 $7,194,851
7.19M
Revenues by Source
Airport
Projected FY 26-27 | Chowchilla Page 207
Airport Position Summary
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 158,766 10,034 168,800 5% 8,440 Senior Administrative Supervisor Y MM45 99,923 18,966 118,889 5% 5,944 Subtotal Salaries & Wages 14,384
BENEFITS & OTHER PAY
Health & Related Benefits 1,176
Holiday Payout -
Insurances (Not Workers Compensation) 74
Leave Payout 249
Medicare Tax 209
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 2,219
PERS - Employer Portion Safety -
PERS - 457 Employer Share 90
Shift Differential -
Standby -
Unemployment Ins 44
Uniform Allowance -
Worker Compensation 91
Essential Worker Pay -
Subtotal Benefits 4,152
TOTAL WAGES & BENEFITS 18,536
Airport
Projected FY 26-27 | Chowchilla Page 208
Community & Economic Development
MISSION STATEMENT
The Community & Economic Development Department guides the physical development of the City in a manner that will foster positive social and economic growth consistent with the goals of the General Plan, and to attract and retain additional businesses to the City to strengthen the jobs/housing balance.
SERVICE DESCRIPTION
The Community & Economic Development Department employs the services of a Senior Building Inspector, Permit Technician, Community and Economic Development Specialist, in addition to the Director of Community & Economic Development.
The Department:
Promotes and facilitates residential, commercial, and industrial economic development projects.
Provides current and advanced, long-term planning functions.
Processes land use applications consistent with adopted development standards.
Administers and enforces all land use laws.
Reviews and approves building plans and issues building permits for all construction.
Provides engineering and construction inspection services.
Participates in trade shows, economic development events, and marketing campaigns to promote Chowchilla as a business-friendly community.
ACCOMPLISHMENTS IN FY 2025-2026
Building Department Permits:
Processed over 483 Building Permits
Processed 87 Encroachment Permits
Processed 121 New Single-Family Residential Units
Processed 97 Yard Sale Permits
Planning Department Development Applications:
Processed over 46 Planning Applications
Processed 1 Conditional Use Permit Applications
Processed 27 Home Occupational Permit Applications
Reviewed 182 Business Licenses Applications
Residential Projects Currently Under Construction / Approved:
Orchard View Subdivision by Century Communities
Maple Meadows Phase 1 by Self HELP
600 Alameda-Four (4) duplexes, 16 dwelling units
Commercial Projects Currently Under Construction and New Business– Mostly experienced new businesses locating within vacant store fronts.
Madera Auto Center
4 /Kings Sports Field
Mid Valley Pipe & Steel 26 Acre Industrial Park
Community and Economic Development Director Position was filled City Wide General Plan Amendment and Zoning Map Amendment Completed FY 2026-2027 ANTICIPATED PROJECTS
Residential Projects: Plan Reviewed, Plan Check Completed, & Approved Rancho Calera Blk 3 (82 units), Blk 4 (79 units), Blk12 (53 units), and Blk 13 (81 units) Annexation Project approximately 53.24 acres Robertson Blvd and Road 15 Negotiate Tax Shared Agreement
Anabella Homes (Teresita) 5 (2) duplexes, 10 dwelling units JF Finish Carpentry-Two (2) Duplexes, 4 dwelling units
Residential Projects Under Planning Review
Woodcrest Phase 1 Final Map consisting of 88 units & Improvement Plans Chowchilla Court (Annexation) Project Site Plan 154 apartments units & 17 duplexes and 34 overall units, and Improvement Plans
901 Lake Ave: Duplex
th
Community & Economic Development
Projected FY 26-27 | Chowchilla Page 209
Reactivated Residential Projects
Legacy Ranch: Planning & engineering finalized surveying details needed to update approved grading & improvement plans in preparation for grading and submission of final map for review and approval.
Commercial Project: Planning Review Completed: Awaiting Improvement Plans for review and approval Carlyle Gas Station, QSK, Car Wash: 212 & 308 Carlyle
Commercial Projects: Under Planning Review
A-Z Travel Center: Proposed along S. Montgomery Lake Way Mid-Valley Pipe and Steel: 26 Acre Industrial Park (Final Tract Map) 901 Lake Ave: Duplex
Proposed
LaQuinta – Hawthorn Hotel by Wyndham: Awaiting Complete Application, July 2027 705 S. 3 – Awaiting Site Plan & Improvement Plans for storage facility Continue to seek Development Partnerships to fill the Industrial Zoned Areas of the City of Chowchilla.
Ave 24 Water Line design between Chowchilla Blvd and Road 16 included in Fairmead Sewer Treatment Project as an Add Alternate.
Funded upfront by Fagundes Dairy and Creekside Farming
The Installation of the Avenue 24 Water Line between Chowchilla Blvd and Road 16 is anticipated to occur following completion of the Fairmead Sewer Treatment Project.
Funded by Fagundes Dairy and Creekside Farming
A reimbursement agreement is being prepared to provide for reimbursement from other properties that connect to and benefit from the water line. Applicable credits will also be addressed in the agreement.
Facade Improvements in the downtown core:
Seek grant opportunities for Downtown Revitalization.
Building Department:
Anticipates Processing over 400 Building Permits;
Anticipates Processing 50-100 various Planning Permits; Anticipates Processing New Residential Units;
Century Communities Anticipates 80 permits of 203 in Phase 1 & 2.
Approximately 25 new Single-Family Units throughout the community.
FY 2026-2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
Developing and implementing Blighted Vacant Building Ordinance for the City of Chowchilla to address neglected, underutilized, and deteriorated properties that negatively impact neighborhood vitality, public safety, and economic development, and community aesthetics. (G1.12); Market the city to family-friendly entertainment industry to encourage quality private recreational developments, e.g. bowling center, theater, miniature golf, etc. (G5.4); Pursue funding opportunities to enhance, develop, and sustain all components of the community’s infrastructure needs including, water, sewer, storm drainage and fiber utilities (G3.2); Implement the General Plan as the primary policy framework for growth and development; Capitalize on Highway SR 99 and Robertson Boulevard as a major economic development catalyst (G5.6); Explore opportunities for leased business operations in City-owned facilities (G3.2, G5.2); Partner with affordable housing and non-profit organizations to evaluate opportunities, including City-owned properties, to establish affordable housing for eligible populations (G5.3); Develop community-centric housing projects (G5.3);
Connect with local members and organizations to create new and innovative community projects; Pursue funding opportunities and establish partnerships with local organizations and developers to improve and diversify community housing opportunities (G3.2);
Maintain and expand local, state and federal economic development incentive programs (G5.7); Pursue funding opportunities to provide owner occupied rehabilitation grants and First-Time Homebuyer loans (G3.2 G5.3);
Establish and strengthen relationships and partnerships with schools, colleges and universities, e.g. UC Merced, Merced College, Fresno State, Madera Community College, and other nearby trade schools to grow the competitive capabilities in current and emerging markets; Cultivate a strong, diverse business economy that will ensure economic prosperity of the community into the future and to create a sustainable place for business and residential success (G5.4, G5.6, G5.8); Participate in retail and industrial trade shows to promote the community as an attractive and economic site for future businesses (G5.7, G5.8);
rd
Community & Economic Development
Projected FY 26-27 | Chowchilla Page 210
Establish professional grant writing services relationship to pursue alternative grant and foundation funding opportunities and produce substantive and quality grant applications that result in measurable returns on investments (G3.2).
Expenditures Summary
Community & Economic Development Historical & Budgeted Expenditures Expenditures by Type
Historical & Budgeted Expenditures by Type
Overhead Allocations Operations and Maintenance Salaries and Benefits Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
$1,500K
FY2023 FY2024 FY2025 FY2026 FY2027
0 500k
1,000k
1,500k
Community & Economic Development
Projected FY 26-27 | Chowchilla Page 211
FY2027 Expenditures by Type
Salaries and Benefits $615,960 53.10%
Operations and Maintenance $475,612 41.00%
Overhead Allocations $68,423 5.90%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $379,079 $363,511 $260,288 $396,203 $419,185
Allowances (Phone & Car) $4,205 $4,200 $525 $0 $0
Overtime $116 $112 $0 $500 $621
Essential Worker Pay $8,000 $0 $0 $17,000 $0
Medicare Tax $4,684 $6,193 $4,011 $5,996 $6,088
Leave Payout $5,158 $17,991 $38,430 $2,642 $4,747
Health Insurance $30,206 $55,273 $65,496 $73,428 $82,639 Unemployment Ins -$877 $266 $952 $1,736 $1,736
Retirement-Employer Portion $47,958 $41,112 $35,941 $57,246 $66,048 457 ER Match $3,371 $4,896 $1,968 $2,849 $3,164
Uniforms Allowance $364 $433 $400 $400 $400
Workers Comp Ins $5,518 $8,865 $5,963 $5,475 $29,184
Insurances - Not Workers
Comp
$102 $73 $74 $1,844 $2,148
Total Salaries and Benefits $487,884 $502,925 $414,048 $565,319 $615,960 Operations and Maintenance
Office Supplies $3,721 $843 $1,063 $4,397 $1,750
Publications $1,403 $0 $0 $2,300 $0
Travel & Training $15,031 $8,773 $2,013 $10,313 $10,000 Employee
Evaluation/Recruitment
$207 $232 $338 $638 $1,000
Professional Memberships $1,805 $3,310 $2,870 $5,600 $4,460 Cell Phones $2,195 $2,130 $2,087 $2,323 $2,160
Vehicle O/M $127 $0 $0 $100 $200
Fuels $1,720 $1,822 $1,738 $1,800 $1,800
Strong Motion Residential $1,093 $3,821 $8,374 $3,325 $9,500 Strong MotionsNonResidential
$8,552 $4,040 $2,401 $4,750 $9,500
SB1473 Building Standard Fee
Expense
$2,189 $1,764 $561 $3,800 $3,600
SB1186 ADA Fee $334 $318 $310 $320 $3,600
1.16M
Expenditures by Type
Community & Economic Development
Projected FY 26-27 | Chowchilla Page 212
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Community Marketing $11,069 $16,920 $0 $5,000 $5,000
Abatement (All) $0 $19,830 $25,221 $30,000 $30,000
Contract Services $85,439 $197,879 $145,065 $238,900 $93,000 Developer Project Expenses $89,581 $108,820 $196,650 $200,000 $200,000 Advertising $1,392 $3,178 $0 $2,000 $0
Plan Check Services
Contracted
$3,602 $43,006 $111,762 $37,500 $45,000
Liability Insurance $30,910 $29,101 $36,875 $40,687 $47,342 Recording/Filing Fees $75 $271 $65 $300 $300
LAFCO Mandated Fee $11,795 $7,225 $12,081 $9,300 $7,400 Total Operations and
Maintenance
$272,240 $453,282 $549,473 $603,353 $475,612
Overhead Allocations
Overhead Allocation Fleet $7,069 $416 $479 $461 $455
Overhead Allocation IT $61,437 $48,245 $53,767 $60,722 $67,968 Total Overhead Allocations $68,506 $48,661 $54,246 $61,183 $68,423 Total Expenditures $828,630 $1,004,869 $1,017,767 $1,229,855 $1,159,995 Revenue Summary
Community & Economic Development Historical & Budgeted Revenues Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Community & Economic Development
Projected FY 26-27 | Chowchilla Page 213
Revenues by Source
Historical & Budgeted Revenues by Source
Other Revenues Charges for Services Intergovernmental
Fines and Penalties License and Permits
FY2027 Revenues by Source
License and Permits $794,300 90.54%
Fines and Penalties $61,500 7.01%
Charges for Services $17,500 1.99%
Other Revenues $4,000 0.46%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Zoning Fees $214 $396 $99 $200 $200
Environmental Review Fees $1,251 $4,200 $450 $2,000 $2,000 Other Planning Fees $992 $81 $1,000 $1,000 $500
Map Processing Fees $4,180 $5,187 $0 $8,500 $6,000
Annexation Fees $0 $10,500 $0 $0 $0
Lot Line Adjustments $935 $1,070 $2,340 $1,755 $1,800
Site Plan Review $4,897 $5,374 $3,800 $4,000 $4,500
Development Agreements $0 $3,000 $0 $500 $2,500
Total Charges for Services $12,469 $29,808 $7,689 $17,955 $17,500 License and Permits
FY2023 FY2024 FY2025 FY2026 FY2027
0 500k
1,000k
1,500k
877K
Revenues by Source
Community & Economic Development
Projected FY 26-27 | Chowchilla Page 214
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Animal License/Shelter
Revenue
$5,613 $5,670 $10,893 $10,000 $9,600
Fire Inspection Fee $445 $1,014 $1,050 $1,250 $1,200
Building Permits $386,059 $254,812 $435,618 $400,000 $400,000 Strong Motion Inst-Res $1,611 $800 $9,071 $3,500 $10,000 Strong Motion Inst-Non $9,012 $5,229 $3,089 $5,000 $10,000 SB1473 Building Standards
Fee
$2,485 $1,573 $3,552 $2,500 $4,000
Plan Check Fees $112,219 $106,152 $194,975 $125,000 $140,000 Encroachment Permits $8,952 $10,521 $15,824 $13,000 $14,000 Solar Permits $3,452 $0 $0 $0 $0
Inspection Fees $0 $675 $75 $300 $300
Developer Project Revenue $74,771 $138,182 $209,784 $200,000 $200,000 Conditional Use Permits $3,448 $2,915 $1,350 $2,700 $2,700 Administrative Use Permits $2,650 $800 $2,403 $3,000 $2,500 Total License and Permits $610,716 $528,343 $887,683 $766,250 $794,300 Intergovernmental
Grant Revenue $126,733 $26,513 $0 $0 $0
Total Intergovernmental $126,733 $26,513 $0 $0 $0
Fines and Penalties
Administrative Fines $7,045 $71,315 $44,805 $20,000 $30,000 Abatement (All) $4,169 $14,420 $24,125 $30,000 $30,000
Demolition $0 $347 $728 $520 $500
Abandoned Residential Prop
Reg
$400 $750 $150 $1,400 $1,000
Total Fines and Penalties $11,615 $86,832 $69,808 $51,920 $61,500 Other Revenues
Payroll Reimbursements $318 $341 $218 $0 $0
State SB 1186 ADA Fee $128 $3,178 $3,092 $3,200 $4,000
Total Other Revenues $446 $3,519 $3,310 $3,200 $4,000
Total Revenues $761,978 $675,014 $968,490 $839,325 $877,300 Organizational Chart
COMMUNITY & ECONOMIC
DEVELOPMENT DIRECTOR DENISE MUNOZ
COMMUNITY & ECONOMIC
DEVELOPMENT
SPECIALIST
PLANNER
(CONTRACTED)
SENIOR BUILDING
INSPECTOR
PERMIT TECHNICIAN
Community & Economic Development
Projected FY 26-27 | Chowchilla Page 215
Community Development Position
Summary
COMMUNITY DEVELOPMENT
100-4705
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Community & Economic Development Director Y M5 143,732 143,732 100% 143,732 Community & Economic Development Specialist Y MM48 102,419 3,018 105,437 100% 105,437 Senior Building Inspector Y MM46 102,482 5,529 108,011 100% 108,011 Permit Technician I Y 30 59,509 2,496 62,005 100% 62,005 Subtotal Salaries & Wages 419,185
BENEFITS & OTHER PAY
Health & Related Benefits 82,639
Holiday Payout -
Insurances (Not Workers Compensation) 2,148
Leave Payout 4,747
Medicare Tax 6,088
Overtime 621
PARS-Supplemental Retirement -
PERS - Employer Portion 66,048
PERS - Employer Portion Safety -
PERS - 457 Employer Share 3,164
Shift Differential -
Standby -
Unemployment Ins 1,736
Uniform Allowance 400
Worker Compensation 29,184
Allowances (Car & Phone) -
Essential Worker Pay -
Subtotal Benefits 196,775
TOTAL WAGES & BENEFITS 615,960
Community & Economic Development
Projected FY 26-27 | Chowchilla Page 216
Fleet
MISSION STATEMENT
The mission of the Feet Division is to maintain City of Chowchilla vehicles and equipment to ensure they are safe and functional. An emphasis is to provide preventive maintenance and repair for the fleet and light to heavy-duty construction equipment. A combination of an in-house employee and outside vendors provides maintenance and repair services.
SERVICE DESCRIPTION
Provide safe, functional, and efficient vehicles and equipment; Evaluate vehicle and equipment maintenance costs;
Repairs to determine cost-saving strategies, including replacement of vehicles or equipment when costs exceed replacement costs.
MAJOR ACCOMPLISHMENTS IN FY 2025 – 2026
Identifying needs for Fleet.
FY 2026 – 2027 GOALS & OBJECTIVES
The notation in parenthesis corresponds to the City Council Strategic Plan Goals and Objectives listed as the goal number followed by the objective number, ex. G1.1.
GPS System for all fleet (G2.1);
Work with Enterprise to determine list of vehicles for replacements (G2.1); Evaluate fleet repairs and completed internally and externally (G2.1); Use the Tyler Software to track Fleet repairs made to vehicles and equipment (G2.1); Send surplus of vehicles and equipment to auction (G2.1); Evaluate future location for fleet repair facility (G2.1) Fleet
Projected FY 26-27 | Chowchilla Page 217
Expenditures Summary
Fleet Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Capital Outlay Operations and Maintenance Overhead Allocations Salaries and Benefits
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
FY2023 FY2024 FY2025 FY2026 FY2027
0 100k
200k
300k
400k
500k
Fleet
Projected FY 26-27 | Chowchilla Page 218
FY2027 Expenditures by Type
Salaries and Benefits $203,946 63.07%
Overhead Allocations $55,510 17.17%
Operations and Maintenance $53,198 16.45%
Capital Outlay $10,716 3.31%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $104,099 $106,157 $108,974 $115,875 $123,853
Overtime $0 $257 $34 $338 $388
Essential Worker Pay $3,100 $0 $0 $6,550 $0
Medicare Tax $1,203 $1,750 $1,564 $2,110 $1,802
Leave Payout $305 $3,609 $3,849 $2,034 $0
Health Insurance $11,957 $22,629 $26,086 $30,155 $29,915 Unemployment Ins -$182 $8 $262 $594 $478
Retirement-Employer Portion $148,000 $14,703 $22,463 $26,209 $17,012 457 ER Match $0 $91 $112 $201 $228
Uniforms Allowance $361 $415 $420 $420 $500
Workers Comp Ins $1,900 $29,108 $21,534 $20,747 $29,135 Insurances - Not Workers
Comp
$22 $20 $20 $79 $635
Pension Expense GASB-68 $0 $0 $45,316 $0 $0
Total Salaries and Benefits $270,764 $178,747 $230,635 $205,312 $203,946 Operations and Maintenance
Office Supplies $0 $257 $0 $500 $300
Equip/Uniforms New &
Replaced
$321 $283 $541 $450 $450
Special Equipment O/M $3,906 $0 $0 $0 $0
Travel & Training $285 $430 $144 $500 $500
Employee
Evaluation/Recruitment
$0 $0 $0 $77 $100
Cell Phones $641 $625 $583 $667 $660
Building O/M Admin $1,833 $4,523 $3,816 $3,500 $4,000
Building Rent $0 $0 $0 $18,000 $18,000
Energy $17,423 $8,651 $10,833 $17,491 $13,000
Vehicle O/M $56 $0 $0 $0 $0
Fuels $1,547 $1,892 $1,734 $1,884 $2,200
Liability Insurance $6,492 $8,003 $10,141 $11,605 $13,988 323K
Expenditures by Type
Fleet
Projected FY 26-27 | Chowchilla Page 219
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Interest Expense $3,197 $3,414 $3,656 $0 $0
Amortization Expense $10,559 $13,645 $18,072 $0 $0
Total Operations and
Maintenance
$46,260 $41,723 $49,520 $54,674 $53,198
Capital Outlay
Depreciation Expense $0 $1,418 $1,418 $1,418 $0
Fleet Program $0 $516 $764 $10,716 $10,716
Total Capital Outlay $0 $1,933 $2,182 $12,134 $10,716
Overhead Allocations
Overhead Allocation GF $52,896 $61,775 $40,622 $43,028 $41,812 Overhead Allocation IT $12,303 $9,347 $10,345 $12,249 $13,698 Total Overhead Allocations $65,199 $71,122 $50,967 $55,277 $55,510 Total Expenditures $382,223 $293,525 $333,304 $327,397 $323,370 Revenue Summary
Fleet Historical & Budgeted Revenues
Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Gain/Loss on Sale of Assets $3 $0 $1,400 $0 $0
Misc Admin Fees $0 $545 $0 $0 $0
Payroll Reimbursements $67 $94 $60 $0 $0
Total Other Revenues $70 $639 $1,460 $0 $0
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Revenues by Source
Fleet
Projected FY 26-27 | Chowchilla Page 220
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Allocated Operational Costs
Overhead Allocation Sewer $13,532 $10,919 $12,549 $12,079 $11,930 Overhead Allocation Water $13,532 $39,100 $44,938 $43,255 $42,722 Overhead Allocation Streets $39,385 $68,008 $78,163 $75,235 $74,309 Overhead Allocation Transit $2,020 $0 $0 $0 $0
Overhead Allocation GF $199,149 $177,921 $204,489 $196,828 $194,405 Total Allocated Operational
Costs
$267,618 $295,948 $340,139 $327,397 $323,366
Total Revenues $267,688 $296,587 $341,599 $327,397 $323,366 Fleet Position Summary
FLEET
601-3615
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Public Works Director Y M6 158,766 10,034 168,800 5% 8,440 Deputy Director of Public Works Y MM57 124,758 26,792 151,550 5% 7,578 Chief Mechanic Y MM45 99,923 7,912 107,835 100% 107,835 Subtotal Salaries & Wages 123,853
BENEFITS & OTHER PAY
Health & Related Benefits 29,915
Holiday Payout -
Insurances (Not Workers Compensation) 635
Leave Payout -
Medicare Tax 1,802
Overtime 388
PARS-Supplemental Retirement -
PERS - Employer Portion 17,012
PERS - Employer Portion Safety -
PERS - 457 Employer Share 228
Shift Differential -
Standby -
Unemployment Ins 478
Uniform Allowance 500
Worker Compensation 29,135
Essential Worker Pay -
Subtotal Benefits 80,093
TOTAL WAGES & BENEFITS 203,946
Fleet
Projected FY 26-27 | Chowchilla Page 221
Information Technology
SERVICE DESCRIPTION
The Information Technology Department provides strategic oversight and operational support for the City’s information systems, ensuring reliable, secure, and cost-effective use of technology across all departments. IT Services supports the efficient delivery of city services to the public through network infrastructure management, cybersecurity, user support, technology procurement, website administration, and coordination with public safety systems.
The department’s work directly aligns with Goal One: Provide a Safe and Secure Community through ongoing cybersecurity improvements and public safety technology support, Goal Two: Strengthen Infrastructure and Become Proactive in the Planning of Services, Finances, and Processes through technology modernization and asset lifecycle management, and Goal Three: Fiscal Reinforcement and Growth through responsible technology procurement and cost-saving measures.
CORE FUNCTIONS
Provide desktop and network support to all City departments.
Ensure cybersecurity and data protection for all systems.
Manage City website functionality and digital communications.
Support public safety through coordination on radio and communications systems.
Oversee IT-related budgeting and coordinate vendor services.
Assist departments in evaluating and implementing new software or systems.
Maintain hardware replacement schedules and lifecycle management.
MAJOR ACCOMPLISHMENTS – FY 2025–26
Goal 1.1 – Promote a Safe and Secure Community
Completed new email security and phishing prevention project, including staff phishing awareness reminders.
Deployed a new enterprise firewall and cybersecurity measures to strengthen network security.
Received and prepared a new industrial control system firewall for programming and deployment.
Supported Police Department with mobile data terminal deployment, dispatch station upgrades, and public safety system troubleshooting.
Replaced failed exterior security cameras at the Police Department and installed a new wide-angle camera at City Hall.
Routed additional cabling at City Hall for camera replacements and additions.
Assisted with the installation of new security cameras across City facilities in coordination with public safety.
Installed network and camera equipment at Edward Ray Park concession stands.
Goal 2.1 – Develop a Capital Improvements Program and Technology Replacement Planning Continued desktop replacement program and lifecycle management of City technology assets.
Formalized IT asset tracking and inventory management processes.
Ordered and deployed a new uninterruptible power supply system for the Police Department.
Completed work on new Police Department mobile command post trailer setup for Fair deployment.
Goal 2.4 – Strengthen Technology Infrastructure
Information Technology
Projected FY 26-27 | Chowchilla Page 222
Completed enterprise productivity software deployment planning and upgraded citywide licensing.
Completed a critical server virtualization migration, improving system performance and reliability.
Upgraded enterprise backup systems and configured cloud identity backup integration.
Deployed new phone system and resolved ongoing communication issues across departments.
Resolved ongoing network and industrial control system connectivity issues at the Wastewater Treatment Plant.
Continued troubleshooting and resolving network broadcast issues for public safety dispatch systems.
Worked with Public Works on City Hall generator project.
Goal 3.2 – Seek New and Innovative Efficiencies
Consolidated and reviewed technology resources to reduce maintenance costs.
Evaluated AI-enhanced camera system solutions for potential integration with the City’s existing camera environment.
Developed a new internal application to track IT renewals and purchases for better budget management.
Goal 3.3 – Adhere to Fiscal Policies and Responsible Management Proactively maintained cybersecurity software licensing and caught a lapse before it resulted in a service outage.
Completed IT budget for FY 2026–27.
Managed vendor relationships across hardware, software, and connectivity providers.
Closed out hundreds of Help Desk tickets throughout the year, maintaining consistent service levels across all departments.
FY 2026–27 GOALS & OBJECTIVES
Goal 1.1 – Promote a Safe and Secure Community
Continue cybersecurity improvements, including staff training and awareness programs. (G1.1) Complete deployment and programming of new industrial control system firewall. (G1.1) Continue supporting Police and Fire Departments with technology systems and public safety infrastructure. (G1.1) Evaluate and expand the citywide camera system in coordination with the Police Department. (G1.1) Goal 2.1 – Develop a Capital Improvements Program and Technology Replacement Planning Replace DVR systems at Police Department, City Hall, Corp Yard, and Edward Ray Park. (G2.1) Upgrade analog cameras to IP cameras at City Hall and Police Department. (G2.1) Install cameras and a DVR at the Edward Ray Park main building and concession stand. (G2.1) Install a DVR system and up to six cameras at the Senior Center. (G2.1) Procure ID badge laminator for citywide use. (G2.1)
Replace two workstations as part of the ongoing desktop replacement program. (G2.1) Replace printers as needed to maintain operational efficiency. (G2.1) Formalize an annual IT asset replacement schedule to support long-term planning. (G2.1) Continue lifecycle management of City technology assets. (G2.1) Goal 2.4 – Strengthen Technology Infrastructure
Complete enterprise productivity software deployment citywide. (G2.4) Continue network upgrades and infrastructure modernization. (G2.4) Develop an official disaster recovery and continuity of operations plan. (G2.4) Continue supporting industrial control system improvements in coordination with Public Works. (G2.4) Information Technology
Projected FY 26-27 | Chowchilla Page 223
Goal 3.2 – Seek New and Innovative Efficiencies
Continue evaluating City-wide software licenses for cost efficiency and potential consolidations. (G3.2) Improve internal systems and processes through technology to support departmental efficiency. (G3.2) Develop and adopt a City-wide Artificial Intelligence (AI) use policy to guide responsible and ethical use of AI tools across all departments. (G3.2)
Goal 3.3 – Adhere to Fiscal Policies and Responsible Management Maintain accurate IT asset tracking and budget management. (G3.3) Continue to be responsible for vendor management to ensure cost-effective technology services. (G3.3) Expenditures Summary
Information Technology Historical & Budgeted Expenditures Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
$800K
$1,000K
Information Technology
Projected FY 26-27 | Chowchilla Page 224
Expenditures by Type
Historical & Budgeted Expenditures by Type
Capital Outlay Depreciation Overhead Allocations
Salaries and Benefits Operations and Maintenance
FY2027 Expenditures by Type
Salaries and Benefits $402,340 46.40%
Operations and Maintenance $332,303 38.32%
Overhead Allocations $74,473 8.59%
Capital Outlay $58,080 6.70%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $178,313 $182,549 $197,173 $226,670 $280,443
Overtime $643 $905 $0 $848 $0
Essential Worker Pay $5,200 $0 $0 $12,500 $0
Medicare Tax $2,162 $2,963 $2,667 $3,420 $4,067
Leave Payout $238 $245 $0 $481 $500
Health Insurance $23,299 $40,434 $45,550 $44,766 $66,269 Unemployment Ins -$347 $15 $500 $911 $1,346
Retirement-Employer Portion $20,692 $19,905 $28,552 $40,235 $38,659 457 ER Match $1,501 $3,336 $3,903 $6,247 $7,845
Workers Comp Ins $1,204 $1,925 $1,540 $1,402 $1,774
FY2023 FY2024 FY2025 FY2026 FY2027
0 250k
500k
750k
1,000k
867K
Expenditures by Type
Information Technology
Projected FY 26-27 | Chowchilla Page 225
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Insurances - Not Workers
Comp
$43 $38 $39 $968 $1,437
Pension Expense GASB-68 $0 $0 $55,672 $0 $0
Total Salaries and Benefits $232,946 $252,316 $335,597 $338,448 $402,340 Operations and Maintenance
Office Supplies $0 $94 $117 $120 $150
Info Services O/M $42,457 $28,437 $53,861 $29,000 $39,000 Software Support $146,251 $152,703 $177,485 $229,435 $188,200 Travel & Training $0 $1,905 $0 $0 $0
Employee Relations & Awards $29,992 $38,789 $43,827 $35,947 $37,000 Telephone $18,519 $20,635 $20,358 $22,000 $23,000
Internet Service $4,946 $7,109 $8,391 $10,800 $12,000
Cell Phones $232 $0 $77 $460 $480
Fuels $0 $0 $88 $800 $800
Liability Insurance $12,982 $15,278 $19,359 $21,361 $31,673 Interest Expense $0 $368 $1,982 $0 $0
Amortization Expense $5,135 $23,853 $32,735 $0 $0
Total Operations and
Maintenance
$260,513 $289,170 $358,280 $349,923 $332,303
Capital Outlay
Vehicles, Machinery & Equip $0 $0 $0 $47,906 $51,000
Fleet Program $0 $786 $234 $7,074 $7,080
Total Capital Outlay $0 $786 $234 $54,980 $58,080
Overhead Allocations
Overhead Allocation GF $83,574 $88,671 $73,748 $78,125 $74,473 Total Overhead Allocations $83,574 $88,671 $73,748 $78,125 $74,473 Depreciation
Depreciation Expense $36,953 $38,841 $42,528 $34,279 $0 Total Depreciation $36,953 $38,841 $42,528 $34,279 $0
Total Expenditures $613,986 $669,784 $810,387 $855,755 $867,196 Information Technology
Projected FY 26-27 | Chowchilla Page 226
Revenue Summary
Information Technology Historical & Budgeted Revenues
Revenues by Source
Historical & Budgeted Revenues by Source
Other Revenues Allocated Operational Costs
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
$800K
$1,000K
FY2023 FY2024 FY2025 FY2026 FY2027
0 250k
500k
750k
1,000k
Information Technology
Projected FY 26-27 | Chowchilla Page 227
FY2027 Revenues by Source
Allocated Operational Costs $867,192 100.00%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Gain/Loss on Sale of Assets $0 $0 $225 $0 $0
Misc Admin Fees $130 $0 $6,773 $0 $0
Payroll Reimbursements $134 $179 $114 $0 $0
Total Other Revenues $264 $179 $7,112 $0 $0
Allocated Operational Costs
Overhead Allocation Sewer $24,127 $18,296 $20,302 $24,273 $27,172 Overhead Allocation Water $178,190 $111,575 $124,469 $142,308 $159,697 Overhead Allocation Transit $37,816 $29,935 $33,276 $37,486 $41,834 Overhead Allocation Fleet $12,303 $9,347 $10,345 $12,249 $13,698 Overhead Allocation GF $558,966 $437,151 $487,331 $548,217 $624,791 Total Allocated Operational
Costs
$811,402 $606,304 $675,723 $764,533 $867,192
Total Revenues $811,666 $606,483 $682,835 $764,533 $867,192 867K
Revenues by Source
Information Technology
Projected FY 26-27 | Chowchilla Page 228
Organizational Chart
DIRECTOR OF
RECREATION &
COMMUNITY
ENGAGEMENT
STACY WISENER
RECREATIONAL SWIM
POOL MANAGER
PART-TIME
RECREATIONAL SWIM
LIFEGUARD I & II
PART-TIME
CLERICAL/RECREATION
AID
FULL-TIME
INFORMATION
TECHNOLOGY DIVISION
IT SYSTEMS
ADMINISTRATOR
FULL-TIME
IT SYSTEMS
ADMINISTRATOR
FULL-TIME
IT SUPPORT TECHNICIAN
FULL-TIME
Information Technology
Projected FY 26-27 | Chowchilla Page 229
Information Technology Position Summary
INFORMATION TECHNOLOGY
602-1715
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Director of Recreation & Community Engagement Y M8 124,238 5,208 129,446 10% 12,945 IT Systems Administrator Y MM45 99,923 2,896 102,819 100% 102,819 IT Systems Administrator Y MM45 99,923 7,912 107,835 100% 107,835 IT Support Technician N 32 56,844 56,844 100% 56,844
Subtotal Salaries & Wages 280,443
BENEFITS & OTHER PAY
Health & Related Benefits 66,269
Holiday Payout -
Insurances (Not Workers Compensation) 1,437
Leave Payout 500
Medicare Tax 4,067
Overtime -
PARS-Supplemental Retirement -
PERS - Employer Portion 38,659
PERS - Employer Portion Safety -
PERS - 457 Employer Share 7,845
Shift Differential -
Standby -
Unemployment Ins 1,346
Uniform Allowance -
Worker Compensation 1,774
Essential Worker Pay -
Subtotal Benefits 121,897
TOTAL WAGES & BENEFITS 402,340
Information Technology
Projected FY 26-27 | Chowchilla Page 230
Transit
Expenditures Summary
Transit Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Overhead Allocations Salaries and Benefits Capital Outlay
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
Transit
Projected FY 26-27 | Chowchilla Page 231
FY2027 Expenditures by Type
Capital Outlay $1,698,000 71.62%
Salaries and Benefits $416,304 17.56%
Overhead Allocations $150,495 6.35%
Operations and Maintenance $106,098 4.48%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $196,519 $192,631 $196,308 $218,246 $267,907
Overtime $6,145 $532 $26 $1,700 $602
Essential Worker Pay $7,000 $0 $0 $19,000 $0
Medicare Tax $2,638 $3,304 $2,858 $3,301 $3,893
Leave Payout $0 $0 $1,026 $3,184 $1,090
Health Insurance $23,252 $38,994 $43,159 $50,538 $64,042 Unemployment Ins -$682 $334 $744 $800 $1,736
Retirement-Employer Portion $23,230 $20,654 $28,925 $24,482 $34,550 457 ER Match $2,453 $2,484 $2,834 $4,217 $4,307
Uniforms Allowance $1,086 $1,200 $1,200 $1,200 $1,200
Workers Comp Ins $37,447 $67,257 $49,874 $45,119 $35,605 Contracted Payroll Services $0 $0 $58 $0 $0
Insurances - Not Workers
Comp
$82 $73 $74 $1,844 $1,372
Total Salaries and Benefits $299,169 $327,464 $327,084 $373,631 $416,304 Operations and Maintenance
Office Supplies $413 $688 $746 $1,050 $800
Equip/Uniforms New &
Replaced
$86 $1,515 $1,033 $2,000 $1,200
Operating Eqpt $12,684 $11,951 $12,153 $15,000 $13,000
Audit Services $0 $5,000 $5,750 $6,000 $6,000
Travel & Training $2,034 $5,758 $100 $3,400 $9,000
Employee
Evaluation/Recruitment
$523 $233 $120 $500 $500
Professional Memberships $615 $800 $840 $1,200 $1,000
Cell Phones $1,440 $1,392 $1,368 $1,532 $1,440
Energy $1,523 $1,580 $1,843 $2,250 $2,400
Vehicle O/M $7,360 $7,590 $5,183 $10,500 $8,000
Fuels $12,746 $13,564 $11,899 $13,000 $17,000
Contract Services $5,090 $15,475 $7,185 $12,500 $12,500
2.37M
Expenditures by Type
Transit
Projected FY 26-27 | Chowchilla Page 232
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Advertising $0 $475 $711 $1,000 $3,000
Liability Insurance $21,637 $25,463 $32,265 $35,601 $30,258 Total Operations and
Maintenance
$66,150 $91,483 $81,196 $105,533 $106,098
Capital Outlay
Vehicles, Machinery & Equip $97,811 $0 $154,663 $100,000 $560,000 Infrastructure $0 $12,800 $0 $0 $1,138,000
Total Capital Outlay $97,811 $12,800 $154,663 $100,000 $1,698,000 Overhead Allocations
Overhead Allocation GF $99,403 $113,774 $105,647 $112,352 $108,661 Overhead Allocation Fleet $2,020 $0 $0 $0 $0
Overhead Allocation IT $37,816 $29,935 $33,276 $37,486 $41,834 Total Overhead Allocations $139,239 $143,709 $138,923 $149,838 $150,495 Total Expenditures $602,369 $575,457 $701,866 $729,002 $2,370,897 Revenue Summary
Transit Historical & Budgeted Revenues
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Transit
Projected FY 26-27 | Chowchilla Page 233
Revenues by Source
Historical & Budgeted Revenues by Source
Other Revenues Transfers In Charges for Services
Intergovernmental
FY2027 Revenues by Source
Intergovernmental $1,634,532 98.32%
Charges for Services $28,000 1.68%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Misc Reimbursement $15,203 $9,986 $11,789 $15,000 $0
Bus Pass Revenues $10,624 $9,225 $9,088 $7,500 $28,000
Total Charges for Services $25,827 $19,211 $20,877 $22,500 $28,000 Intergovernmental
LTF St. Mtce - Pr. Yr. $0 $192,620 $254,732 $0 $0
STA Revenues-City $1 $212,172 $163,990 $205,000 $154,752 LCTOP Grant $0 $8,100 $1,600 $0 $0
SB1 State of Good Repair Prog $13,660 $4,700 $0 $100,000 $0 PTIMSEA Grant $61,595 $0 $0 $0 $0
FTA Section 5311 $0 $95,675 $92,579 $112,712 $113,000
FTA 5339 $0 $0 $0 $97,612 $0
COVID CARE FUNDS $187,402 $0 $0 $0 $63,090
LTF - Streets maintenance $0 $0 $0 $73,000 $274,690
FY2023 FY2024 FY2025 FY2026 FY2027
0 500k
1,000k
1,500k
2,000k
1.66M
Revenues by Source
Transit
Projected FY 26-27 | Chowchilla Page 234
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
SB 125 Transit Program $0 $0 $0 $671,000 $1,029,000
Total Intergovernmental $262,658 $513,267 $512,901 $1,259,324 $1,634,532 Other Revenues
Investment Earnings $228 $0 $104 $0 $0
Gain/Loss on Sale of Assets $4,675 $0 $0 $0 $0
Misc Admin Fees $0 $5,000 $9,265 $0 $0
Payroll Reimbursements $255 $341 $218 $0 $0
Total Other Revenues $5,158 $5,341 $9,587 $0 $0
Transfers In
Transfer-In $36,216 $0 $52,425 $0 $0
Total Transfers In $36,216 $0 $52,425 $0 $0
Total Revenues $329,859 $537,819 $595,790 $1,281,824 $1,662,532 Organizational Chart
CITY CLERK
JOANN MCCLENDON
TRANSIT SUPERVISOR
DRIVERS/DISPATCHERS
DEPUTY CITY CLERK
Transit
Projected FY 26-27 | Chowchilla Page 235
Transit Position Summary
TRANSIT
325-3705
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Community Services Transit Supervisor Y MM40 88,708 15,967 104,675 100% 104,675 Transit Driver II Y 25 61,101 1,528 62,629 100% 62,629
Transit Driver I/Dispatcher Y 22 56,910 1,423 58,333 100% 58,333 Transit Driver I/Dispatcher Y 22 42,270 42,270 100% 42,270 Subtotal Salaries & Wages 267,907
Benefits & Other Pay
Health & Related Benefits 64,042
Holiday Payout -
Insurances (Not Workers Compensation) 1,372
Leave Payout 1,090
Medicare Tax 3,893
Overtime 602
PARS-Supplemental Retirement -
PERS - Employer Portion 34,550
PERS - Employer Portion Safety -
PERS - 457 Employer Share 4,307
Shift Differential -
Standby -
Unemployment Ins 1,736
Uniform Allowance 1,200
Worker Compensation 35,605
Essential Worker Pay -
Subtotal Benefits 148,397
Total Wages & Benefits 416,304
Transit
Projected FY 26-27 | Chowchilla Page 236
Measure N Public Safety
Expenditures Summary
Measure N Public Safety Historical & Budgeted Expenditures Expenditures by Type
Historical & Budgeted Expenditures by Type
Capital Outlay Debt Service Operations and Maintenance
Salaries and Benefits Transfers Out
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
4M
Measure N Public Safety
Projected FY 26-27 | Chowchilla Page 237
FY2027 Expenditures by Type
Transfers Out $1,790,358 51.84%
Salaries and Benefits $1,142,161 33.07%
Operations and Maintenance $366,359 10.61%
Capital Outlay $100,000 2.90%
Debt Service $55,000 1.59%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $392,964 $354,182 $395,962 $480,886 $676,429
Overtime $64,422 $62,739 $127,766 $215,056 $101,321
Holiday-In-Lieu $5,962 $19,310 $15,502 $20,503 $19,648
Shift Diff/Special Assignment $826 $1,141 $3,848 $4,000 $3,400 Essential Worker Pay $13,375 $137,500 $87,500 $5,000 $0 Medicare Tax $5,674 $10,917 $9,211 $10,635 $11,500
Leave Payout $2,020 $14,783 $6,735 $5,018 $19,544
Health Insurance $49,034 $62,929 $34,183 $39,374 $83,304 Unemployment Ins -$814 $80 $3,113 $3,472 $3,516
Retirement-Employer Portion $12,284 $12,409 $19,204 $28,415 $24,082 Retire-Employer Portion
Safety
$54,729 $39,588 $34,182 $41,496 $99,799
457 ER Match $1,760 $1,645 $2,073 $5,415 $6,642
Uniforms Allowance $6,254 $5,600 $5,850 $3,863 $6,925
Workers Comp Ins $54,518 $53,359 $33,226 $66,704 $82,585 Insurances - Not Workers
Comp
$143 $109 $112 $3,227 $3,466
Total Salaries and Benefits $663,152 $776,290 $778,467 $933,064 $1,142,161 Operations and Maintenance
Postage $0 $1,654 $0 $0 $0
Equip/Uniforms New &
Replaced
$17,177 $46,421 $15,783 $32,000 $38,000
Special Equipment O/M $55,624 $32,426 $57,060 $60,000 $60,000 Bank Service Fees $7,577 $2,465 $206 $0 $0
Travel & Training $585 $1,691 $77 $2,000 $3,000
Volunteer Services $81,665 $86,665 $100,000 $100,000 $133,500 Cell Phones $1,502 $1,992 $3,569 $2,145 $3,120
Vehicle O/M $5,713 $8,121 $4,845 $7,000 $23,445
Fuels $7,051 $13,701 $25,910 $26,765 $28,900
3.45M
Expenditures by Type
Measure N Public Safety
Projected FY 26-27 | Chowchilla Page 238
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Legal Fees $0 $3,377 $8,918 $0 $0
Elections $0 $82,177 $24,750 $0 $0
Liability Insurance $43,394 $43,652 $46,094 $67,808 $76,394 Total Operations and
Maintenance
$220,290 $324,342 $287,211 $297,718 $366,359
Debt Service
Transfer Out - Pension OB
Bond
$65,204 $66,249 $52,016 $49,323 $55,000
Total Debt Service $65,204 $66,249 $52,016 $49,323 $55,000 Capital Outlay
Vehicles, Machinery & Equip $0 $0 $0 $100,000 $100,000
Total Capital Outlay $0 $0 $0 $100,000 $100,000
Transfers Out
Transfer Out - GF $1,823,729 $1,826,567 $1,280,158 $838,844 $1,790,358 Total Transfers Out $1,823,729 $1,826,567 $1,280,158 $838,844 $1,790,358 Total Expenditures $2,772,374 $2,993,448 $2,397,852 $2,218,949 $3,453,878 Revenue Summary
Measure N Public Safety Historical & Budgeted Revenues
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
Measure N Public Safety
Projected FY 26-27 | Chowchilla Page 239
Revenues by Source
Historical & Budgeted Revenues by Source
Other Revenues Sales Tax
FY2027 Revenues by Source
Sales Tax $2,741,547 94.65%
Other Revenues $155,000 5.35%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Sales Tax
Sales Taxes $2,598,614 $2,962,014 $2,967,948 $2,767,967 $2,741,547 Total Sales Tax $2,598,614 $2,962,014 $2,967,948 $2,767,967 $2,741,547 Other Revenues
Investment Earnings $73,500 $117,506 $185,549 $96,519 $155,000 Unrealized Gain/Loss $10,376 $15,719 -$27,439 $14,287 $0 Payroll Reimbursements $446 $511 $327 $0 $0
Total Other Revenues $84,321 $133,737 $158,437 $110,806 $155,000 Total Revenues $2,682,935 $3,095,750 $3,126,385 $2,878,773 $2,896,547 FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
4M
2.9M
Revenues by Source
Measure N Public Safety
Projected FY 26-27 | Chowchilla Page 240
Measure N Position Summary
MEASURE N PUBLIC SAFETY
340-2610 & 340-2705
EXISTING
POSITION
STEP
ANNUAL
RATE
LONGEVITY &
INCENTIVES
TOTAL
RATE %
2026/2027
TOTAL
POSITION CLASSIFICATION
Community Services Officers/Dispatchers Y P28 74,526 7,768 82,294 100% 82,294 Community Services Officers/Dispatchers Y P28 70,949 5,253 76,202 100% 76,202 Police Officer I/II Y P40 93,330 2,267 95,597 10% 9,560 Police Officer I/II Y P40 77,541 - 77,541 100% 77,541
Police Officer I/II Y P40 73,184 - 73,184 100% 73,184
Police Officer I/II Y P40 69,634 - 69,634 100% 69,634
Fire Captain Y F38 112,831 3,273 116,104 100% 116,104
Fire Captain Y F38 92,602 3,454 96,056 100% 96,056
Fire Engineer Y F34 75,854 75,854 100% 75,854
Subtotal Salaries & Wages 676,429
Benefits & Other Pay
Health & Related Benefits 83,304
Holiday Payout 19,648
Insurances (Not Workers Compensation) 3,466
Leave Payout 19,544
Medicare Tax 11,500
Overtime 101,321
PARS-Supplemental Retirement -
PERS - Employer Portion 24,082
PERS - Employer Portion Safety 99,799
PERS - 457 Employer Share 6,642
Shift Differential 3,400
Standby -
Unemployment Ins 3,516
Uniform Allowance 6,925
Worker Compensation 82,585
Retention -
Essential Worker Pay -
Subtotal Benefits 465,732
Total Wages & Benefits 1,142,161
Measure N Public Safety
Projected FY 26-27 | Chowchilla Page 241
Fire SAFER Grant
Expenditures Summary
Fire SAFER Grant Historical & Budgeted Expenditures
Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Salaries and Benefits
Salaries $0 $1,537 $0 $0 $0
Medicare Tax $0 $81 $0 $0 $0
Unemployment Ins $0 $2 $0 $0 $0
Retirement-Employer Portion $524 $58 $0 $0 $0
Workers Comp Ins $58 $92 $0 $0 $0
Insurances - Not Workers
Comp
$20 $18 $0 $0 $0
Total Salaries and Benefits $603 $1,787 $0 $0 $0
Operations and Maintenance
Special Equipment O/M $234 $0 $0 $0 $0
Contract Services $11,381 $0 $0 $0 $0
Liability Insurance $1,070 $1,259 $0 $0 $0
Total Operations and
Maintenance
$12,685 $1,259 $0 $0 $0
Total Expenditures $13,288 $3,045 $0 $0 $0
Expenditures Actual
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3K
$5K
$8K
$10K
$13K
$15K
Expenditures by Type
Fire SAFER Grant
Projected FY 26-27 | Chowchilla Page 242
Revenue Summary
Fire SAFER Grant Historical & Budgeted Revenues
Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Payroll Reimbursements $64 $85 $0 $0 $0
Total Other Revenues $64 $85 $0 $0 $0
Total Revenues $64 $85 $0 $0 $0
Revenue Actual
FY2023 FY2024 FY2025 FY2026 FY2027
0 $20
$40
$60
$80
$100
Revenues by Source
Fire SAFER Grant
Projected FY 26-27 | Chowchilla Page 243
Lighting & Landscape Maintenance Districts
Expenditures Summary
Lighting & Landscape Maintenance Districts Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Overhead Allocations Operations and Maintenance
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
FY2023 FY2024 FY2025 FY2026 FY2027
100k
200k
300k
400k
Lighting & Landscape Maintenance Districts
Projected FY 26-27 | Chowchilla Page 244
FY2027 Expenditures by Type
Operations and Maintenance $253,000 69.77%
Overhead Allocations $109,628 30.23%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Lighting & Pole Maintenance $393 $3,997 $2,341 $5,000 $5,000 Bank Service Fees $1,179 $443 $36 $500 $0
Energy $37,061 $80,742 $83,721 $84,000 $78,000
Horticultural O/M $120,681 $131,151 $142,898 $148,000 $156,000 Developer Project Expenses $8,606 $0 $20,713 $14,000 $14,000 Total Operations and
Maintenance
$167,920 $216,333 $249,709 $251,500 $253,000
Overhead Allocations
Overhead Allocation GF $109,628 $109,628 $109,628 $109,628 $109,628 Total Overhead Allocations $109,628 $109,628 $109,628 $109,628 $109,628 Total Expenditures $277,548 $325,961 $359,337 $361,128 $362,628 363K
Expenditures by Type
Lighting & Landscape Maintenance Districts
Projected FY 26-27 | Chowchilla Page 245
Revenue Summary
Lighting & Landscape Maintenance Districts Historical & Budgeted Revenues Revenues by Source
Historical & Budgeted Revenues by Source
Other Revenues Property Taxes
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
FY2023 FY2024 FY2025 FY2026 FY2027
0 100k
200k
300k
400k
500k
Lighting & Landscape Maintenance Districts
Projected FY 26-27 | Chowchilla Page 246
FY2027 Revenues by Source
Property Taxes $366,970 96.10%
Other Revenues $14,875 3.90%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Property Taxes
Prior Year Secured/Unsec $2,574 $5,443 $6,433 $7,800 $8,268 Property Tax All Districts $310,498 $308,257 $300,370 $338,398 $358,702 Total Property Taxes $313,072 $313,700 $306,804 $346,198 $366,970 Other Revenues
Investment Earnings $12,178 $22,085 $33,257 $17,000 $14,875 Unrealized Gain/Loss $1,615 $3,080 -$4,926 $2,467 $0
Misc Admin Fees $0 $0 $2,491 $0 $0
Total Other Revenues $13,793 $25,165 $30,821 $19,467 $14,875 Total Revenues $326,864 $338,865 $337,625 $365,665 $381,845 382K
Revenues by Source
Lighting & Landscape Maintenance Districts
Projected FY 26-27 | Chowchilla Page 247
Impact Fees
Expenditures Summary
Impact Fees Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Transfers Out
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
Impact Fees
Projected FY 26-27 | Chowchilla Page 248
FY2027 Expenditures by Type
Transfers Out $201,933 100.00%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Bank Service Fees $10,839 $2,903 $262 $0 $0
Fire Impact Program Expense $763,640 $136,288 $646,370 $0 $0 Total Operations and
Maintenance
$774,479 $139,191 $646,632 $0 $0
Transfers Out
Transfer Out - GF $488,000 $74,052 $13,099 $0 $0
Transfer Out - Storm Drain $800,000 $0 $0 $0 $0
Transfer Out - Waste Water $0 $0 $0 $400,000 $0
Transfer Out - Water $0 $400,000 $0 $200,000 $200,000
Transfer Out - Streets $0 $7,554 $76,697 $59,901 $1,933 Total Transfers Out $1,288,000 $481,606 $89,796 $659,901 $201,933 Total Expenditures $2,062,479 $620,797 $736,428 $659,901 $201,933 FY2027 Expenditures by Department
Water Systems Capital Reserves $200,000 99.04%
Signalization Impact Fees $1,933 0.96%
202K
Expenditures by Type
202K
Impact Fees
Projected FY 26-27 | Chowchilla Page 249
Revenue Summary
Impact Fees Historical & Budgeted Revenues
Revenues by Source
Historical & Budgeted Revenues by Source
Other Revenues Charges for Services
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M
FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
4M
Impact Fees
Projected FY 26-27 | Chowchilla Page 250
FY2027 Revenues by Source
Charges for Services $2,943,874 93.32%
Other Revenues $210,877 6.68%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Police Impact Fees $141,472 $25,660 $87,839 $120,696 $193,239 Fire Impact Development
Fees
$236,569 $19,844 $100,922 $85,915 $163,319
SR99/Ave 26 Dev Fees $11,823 $0 $0 $0 $0
SR99/Road 17 Dev Fees $6,284 $0 $0 $0 $0
Signalization Imp Dev Fees $47,216 $7,476 $43,803 $39,845 $61,539 Storm Drain Imp Dev Fees $5,326 $30,622 $101,958 $225,385 $133,591 Public Building Impact Fee $129,879 $37,134 $176,778 $144,936 $317,209 Sewer Imp Development Fees $309,682 $38,592 $187,657 $152,654 $317,793 Parks Community/Rec Center
Impact Fees
$668,747 $161,442 $791,121 $731,482 $1,431,136
Water Imp Development Fees $130,913 $48,036 $259,559 $168,510 $326,048 Total Charges for Services $1,687,911 $368,806 $1,749,636 $1,669,423 $2,943,874 Other Revenues
Investment Earnings $106,971 $151,864 $250,552 $112,450 $210,877 Unrealized Gain/Loss $14,841 $15,891 -$32,445 $20,215 $0 Total Other Revenues $121,813 $167,755 $218,107 $132,665 $210,877 Total Revenues $1,809,723 $536,561 $1,967,744 $1,802,088 $3,154,751
3.15M
Revenues by Source
Impact Fees
Projected FY 26-27 | Chowchilla Page 251
FY27 Revenues by Type
Parks Community/Rec Center
Impact Fees
$1,431,136 45.36%
Water Imp Development Fees $326,048 10.34%
Sewer Imp Development Fees $317,793 10.07%
Public Building Impact Fee $317,209 10.05%
Investment Earnings $210,877 6.68%
Police Impact Fees $193,239 6.13%
Fire Impact Development Fees $163,319 5.18%
Storm Drain Imp Dev Fees $133,591 4.23%
Signalization Imp Dev Fees $61,539 1.95%
3.15M
Impact Fees
Projected FY 26-27 | Chowchilla Page 252
Community Development Block Grant
Expenditures Summary
Community Development Block Grant Historical & Budgeted Expenditures Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Transfers Out
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
FY2023 FY2024 FY2025 FY2026 FY2027
0 1M
2M
3M
Community Development Block Grant
Projected FY 26-27 | Chowchilla Page 253
FY2027 Expenditures by Type
Operations and Maintenance $46,000 100.00%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Bank Service Fees $2,013 $51 $11 $0 $0
Radio O/M $468,750 $221,250 $0 $0 $0
Bad Debt Expense -$103,045 $0 $0 $0 $0
Contract Services $42,773 $78,245 $62,120 $45,000 $46,000 Total Operations and
Maintenance
$410,491 $299,547 $62,131 $45,000 $46,000
Transfers Out
Transfer Out $11,829 $0 $0 $0 $0
Transfer Out - Storm Drain $1,000,000 $105,398 $76,502 $2,330,000 $0 Transfer Out - Streets $0 $97,943 $27,057 $0 $0
Total Transfers Out $1,011,829 $203,341 $103,559 $2,330,000 $0 Total Expenditures $1,422,319 $502,888 $165,690 $2,375,000 $46,000 46K
Expenditures by Type
Community Development Block Grant
Projected FY 26-27 | Chowchilla Page 254
Revenue Summary
Community Development Block Grant Historical & Budgeted Revenues Revenues by Source
Historical & Budgeted Revenues by Source
Transfers In Other Revenues Intergovernmental
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
$800K
$1,000K
FY2023 FY2024 FY2025 FY2026 FY2027
-250k
0 250k
500k
750k
1,000k
Community Development Block Grant
Projected FY 26-27 | Chowchilla Page 255
FY2027 Revenues by Source
Other Revenues $6,563 100.00%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Intergovernmental
Grant Revenue $489,523 $256,348 $17,357 $0 $0
Federal Grants $273,935 $56,866 $123,796 $0 $0
Total Intergovernmental $763,458 $313,214 $141,153 $0 $0 Other Revenues
Investment Earnings $19,588 $2,096 $10,439 $4,820 $6,563 Unrealized Gain/Loss $2,756 -$2,213 -$616 $866 $0
Total Other Revenues $22,345 -$117 $9,824 $5,686 $6,563 Transfers In
Transfer-In $0 $20,685 $22,058 $0 $0
Total Transfers In $0 $20,685 $22,058 $0 $0
Total Revenues $785,803 $333,783 $173,034 $5,686 $6,563 Fleet Position Summary
6.56K
Revenues by Source
Community Development Block Grant
Projected FY 26-27 | Chowchilla Page 256
HOME Grants
Expenditures Summary
HOME Grants Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Transfers Out Overhead Allocations Operations and Maintenance Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5K
$10K
$15K
$20K
$25K
$30K
FY2023 FY2024 FY2025 FY2026 FY2027
0 10k
20k
30k
HOME Grants
Projected FY 26-27 | Chowchilla Page 257
FY2027 Expenditures by Type
Operations and Maintenance $10,000 76.92%
Overhead Allocations $3,000 23.08%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Bank Service Fees $2,677 $955 $75 $0 $0
General Admin Fee
Contracted
$0 $4,177 $0 $0 $0
Contract Services $6,686 $9,277 $9,592 $10,100 $10,000
Total Operations and
Maintenance
$9,363 $14,409 $9,667 $10,100 $10,000
Overhead Allocations
Overhead Allocation GF $2,098 $2,674 $3,005 $2,884 $3,000 Total Overhead Allocations $2,098 $2,674 $3,005 $2,884 $3,000 Transfers Out
Transfer Out $0 $9,378 $0 $0 $0
Transfers Out $3,018 $0 $0 $0 $0
Total Transfers Out $3,018 $9,378 $0 $0 $0
Total Expenditures $14,479 $26,461 $12,672 $12,984 $13,000 13K
Expenditures by Type
HOME Grants
Projected FY 26-27 | Chowchilla Page 258
Revenue Summary
HOME Grants Historical & Budgeted Revenues
Revenues by Source
Historical & Budgeted Revenues by Source
Fines and Penalties Transfers In Charges for Services
Intergovernmental Other Revenues
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
FY2023 FY2024 FY2025 FY2026 FY2027
-50k
0 50k
100k
150k
200k
HOME Grants
Projected FY 26-27 | Chowchilla Page 259
FY2027 Revenues by Source
Other Revenues $46,313 77.56%
Charges for Services $13,396 22.44%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Monitoring Fees -$3,500 $9,896 $9,896 $13,396 $13,396
Total Charges for Services -$3,500 $9,896 $9,896 $13,396 $13,396 Intergovernmental
Grant Revenue $0 $10,079 $0 $0 $0
Federal Grants $0 $1,800 $75,769 $500 $0
Total Intergovernmental $0 $11,879 $75,769 $500 $0
Fines and Penalties
Penalty $0 -$53 $0 $0 $0
Total Fines and Penalties $0 -$53 $0 $0 $0
Other Revenues
Investment Earnings $28,115 $49,378 $74,089 $35,875 $43,313 Unrealized Gain/Loss $3,666 $6,445 -$10,601 $6,531 $0
Residual Receipts $0 $3,750 $1,339 $3,750 $3,000
Total Other Revenues $31,781 $59,573 $64,827 $46,156 $46,313 Transfers In
Transfer In $0 $9,378 $1,777 $0 $0
Total Transfers In $0 $9,378 $1,777 $0 $0
Total Revenues $28,281 $90,674 $152,270 $60,052 $59,709
59.7K
Revenues by Source
HOME Grants
Projected FY 26-27 | Chowchilla Page 260
FY27 Revenues by Type
Investment Earnings $43,313 72.54%
Monitoring Fees $13,396 22.44%
Residual Receipts $3,000 5.02%
59.7K
HOME Grants
Projected FY 26-27 | Chowchilla Page 261
Cal HOME State Grant
Expenditures Summary
Cal HOME State Grant Historical & Budgeted Expenditures Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Bank Service Fees $0 $0 $2 $0 $0
Radio O/M $0 $151,651 $0 $0 $0
Bad Debt Expense $0 $15,322 $587 $0 $0
Activity Delivery - Home
Buyer
$0 $6,507 $0 $0 $0
Total Operations and
Maintenance
$0 $173,480 $589 $0 $0
Total Expenditures $0 $173,480 $589 $0 $0
Expenditures Actual
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Expenditures by Type
Cal HOME State Grant
Projected FY 26-27 | Chowchilla Page 262
Revenue Summary
Cal HOME State Grant Historical & Budgeted Revenues
Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Intergovernmental
Grant Revenue $0 $162,067 $0 $0 $0
Total Intergovernmental $0 $162,067 $0 $0 $0
Other Revenues
Investment Earnings $0 $0 $1,480 $453 $1,000
Unrealized Gain/Loss $0 $0 -$12 $0 $0
Total Other Revenues $0 $0 $1,469 $453 $1,000
Total Revenues $0 $162,067 $1,469 $453 $1,000
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Revenues by Source
Cal HOME State Grant
Projected FY 26-27 | Chowchilla Page 263
FY27 Revenues by Type
Investment Earnings $1,000 100.00%
1K
Cal HOME State Grant
Projected FY 26-27 | Chowchilla Page 264
PLHA Grant
Expenditures Summary
PLHA Grant Historical & Budgeted Expenditures
Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Radio O/M $0 $0 $396,672 $20,904 $0
Contract Services $0 $0 $20,610 $5,014 $2,500
Total Operations and
Maintenance
$0 $0 $417,282 $25,918 $2,500
Total Expenditures $0 $0 $417,282 $25,918 $2,500
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
Expenditures by Type
PLHA Grant
Projected FY 26-27 | Chowchilla Page 265
Revenue Summary
PLHA Grant Historical & Budgeted Revenues
Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Intergovernmental
Grant Revenue $0 $0 $0 $25,918 $0
Total Intergovernmental $0 $0 $0 $25,918 $0
Other Revenues
Investment Earnings $0 $0 $0 $0 $300
Total Other Revenues $0 $0 $0 $0 $300
Total Revenues $0 $0 $0 $25,918 $300
Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5K
$10K
$15K
$20K
$25K
$30K
Revenues by Source
PLHA Grant
Projected FY 26-27 | Chowchilla Page 266
American Rescue Plan Act (ARPA)
Expenditures Summary
American Rescue Plan Act (ARPA) Historical & Budgeted Expenditures Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Bank Service Fees $7,685 $2,473 $128 $0 $0
Total Operations and
Maintenance
$7,685 $2,473 $128 $0 $0
Transfers Out
Transfer Out - Water $54,748 $1,632,075 $1,986,834 $1,106,597 $744,648 Total Transfers Out $54,748 $1,632,075 $1,986,834 $1,106,597 $744,648 Total Expenditures $62,433 $1,634,548 $1,986,962 $1,106,597 $744,648 Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Expenditures by Type
American Rescue Plan Act (ARPA)
Projected FY 26-27 | Chowchilla Page 267
Revenue Summary
American Rescue Plan Act (ARPA) Historical & Budgeted Revenues Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Investment Earnings $79,177 $131,989 $130,324 $61,219 $15,000 Unrealized Gain/Loss $10,523 $15,655 -$27,012 $11,005 $0 Total Other Revenues $89,700 $147,644 $103,312 $72,224 $15,000 Total Revenues $89,700 $147,644 $103,312 $72,224 $15,000 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K
$125K
$150K
$175K
Revenues by Source
American Rescue Plan Act (ARPA)
Projected FY 26-27 | Chowchilla Page 268
Berenda Slough Bridge
Expenditures Summary
Berenda Slough Bridge Historical & Budgeted Expenditures Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Capital Outlay
Construction Costs $0 $0 $13,654 $0 $0
Engineering for Project $574 $3,651 $3,794 $330,000 $208,992 Total Capital Outlay $574 $3,651 $17,448 $330,000 $208,992 Total Expenditures $574 $3,651 $17,448 $330,000 $208,992 Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Expenditures by Type
Berenda Slough Bridge
Projected FY 26-27 | Chowchilla Page 269
Revenue Summary
Berenda Slough Bridge Historical & Budgeted Revenues
Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Intergovernmental
Grant Revenue $508 $3,169 $12,088 $297,018 $196,837
Total Intergovernmental $508 $3,169 $12,088 $297,018 $196,837 Transfers In
Transfer-In $66 $482 $5,360 $32,982 $12,155
Total Transfers In $66 $482 $5,360 $32,982 $12,155
Total Revenues $574 $3,651 $17,448 $330,000 $208,992
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Revenues by Source
Berenda Slough Bridge
Projected FY 26-27 | Chowchilla Page 270
Bridge Preventive Maintenance Project
Expenditures Summary
Bridge Preventive Maintenance Project Historical & Budgeted Expenditures Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Capital Outlay
Construction Costs $0 $0 $12,822 $135,000 $100,000
Engineering for Project $574 $3,673 $3,829 $40,000 $20,850 Total Capital Outlay $574 $3,673 $16,651 $175,000 $120,850 Total Expenditures $574 $3,673 $16,651 $175,000 $120,850 Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Expenditures by Type
Bridge Preventive Maintenance Project
Projected FY 26-27 | Chowchilla Page 271
Revenue Summary
Bridge Preventive Maintenance Project Historical & Budgeted Revenues Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Intergovernmental
Grant Revenue $508 $2,356 $11,351 $159,354 $20,850
Total Intergovernmental $508 $2,356 $11,351 $159,354 $20,850 Transfers In
Transfer-In $0 $682 $5,300 $15,646 $100,000
Total Transfers In $0 $682 $5,300 $15,646 $100,000
Total Revenues $508 $3,038 $16,651 $175,000 $120,850
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Revenues by Source
Bridge Preventive Maintenance Project
Projected FY 26-27 | Chowchilla Page 272
Public Finance Authority - Civic Center
Expenditures Summary
Public Finance Authority - Civic Center Historical & Budgeted Expenditures Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Debt Service
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
FY2023 FY2024 FY2025 FY2026 FY2027
0 100k
200k
300k
400k
Public Finance Authority - Civic Center
Projected FY 26-27 | Chowchilla Page 273
FY2027 Expenditures by Type
Debt Service $359,316 99.67%
Operations and Maintenance $1,200 0.33%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Contract Services $400 $1,200 $1,200 $1,200 $1,200
Total Operations and
Maintenance
$400 $1,200 $1,200 $1,200 $1,200
Debt Service
Bond Interest-05 $158,331 $153,738 $144,331 $134,488 $124,316 Refi Lease Rev Bond Principal $210,000 $0 $220,000 $230,000 $235,000 Total Debt Service $368,331 $153,738 $364,331 $364,488 $359,316 Total Expenditures $368,731 $154,938 $365,531 $365,688 $360,516 361K
Expenditures by Type
Public Finance Authority - Civic Center
Projected FY 26-27 | Chowchilla Page 274
Revenue Summary
Bridge Preventive Maintenance Project Historical & Budgeted Revenues Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Investment Earnings $11,114 $19,521 $17,086 $0 $14,875
Total Other Revenues $11,114 $19,521 $17,086 $0 $14,875 Transfers In
Transfer-In $357,617 $347,586 $350,545 $365,488 $345,641 Total Transfers In $357,617 $347,586 $350,545 $365,488 $345,641 Total Revenues $368,731 $367,108 $367,631 $365,488 $360,516 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Revenues by Source
Public Finance Authority - Civic Center
Projected FY 26-27 | Chowchilla Page 275
Public Finance Authority - General Fund
CREB
Expenditures Summary
Public Finance Authority - General Fund CREB Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Transfers Out Debt Service
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
$250K
FY2023 FY2024 FY2025 FY2026 FY2027
0 100k
200k
300k
Public Finance Authority - General Fund CREB
Projected FY 26-27 | Chowchilla Page 276
FY2027 Expenditures by Type
Debt Service $186,670 95.16%
Transfers Out $5,000 2.55%
Operations and Maintenance $4,500 2.29%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Bank Service Fees $3,000 $3,100 $3,200 $3,100 $3,300
Contract Services $1,200 $1,200 $1,200 $1,600 $1,200
Total Operations and
Maintenance
$4,200 $4,300 $4,400 $4,700 $4,500
Debt Service
Amortization of Bond
Issuance
$1,551 $1,551 $1,551 $1,552 $1,552
Principal Expense $20,000 $25,000 $25,000 $0 $30,000
Bond Interest-05 $157,318 $156,724 $155,929 $155,118 $155,118 Total Debt Service $178,869 $183,275 $182,481 $156,670 $186,670 Transfers Out
Transfer Out - GF $0 $0 $48,955 $0 $5,000
Total Transfers Out $0 $0 $48,955 $0 $5,000
Total Expenditures $183,069 $187,575 $235,836 $161,370 $196,170 196K
Expenditures by Type
Public Finance Authority - General Fund CREB
Projected FY 26-27 | Chowchilla Page 277
Revenue Summary
Public Finance Authority - General Fund CREB Historical & Budgeted Revenues Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Investment Earnings $3 $2 $3 $595 $0
Unrealized Gain/Loss $0 $0 $0 $107 $0
CREB Subsidy Revenue $27,178 $81,846 $54,357 $53,665 $53,665 Total Other Revenues $27,182 $81,848 $54,360 $54,367 $53,665 Transfers In
Transfer-In $155,887 $154,545 $126,259 $107,003 $137,505 Total Transfers In $155,887 $154,545 $126,259 $107,003 $137,505 Total Revenues $183,069 $236,393 $180,619 $161,370 $191,170 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
$250K
Revenues by Source
Public Finance Authority - General Fund CREB
Projected FY 26-27 | Chowchilla Page 278
Public Finance Authority - Water Fund
CREB
Expenditures Summary
Public Finance Authority - Water Fund CREB Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Debt Service
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
FY2023 FY2024 FY2025 FY2026 FY2027
0 200k
400k
600k
Public Finance Authority - Water Fund CREB
Projected FY 26-27 | Chowchilla Page 279
FY2027 Expenditures by Type
Debt Service $430,073 99.63%
Operations and Maintenance $1,600 0.37%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Contract Services $1,600 $1,600 $1,600 $1,700 $1,600
Total Operations and
Maintenance
$1,600 $1,600 $1,600 $1,700 $1,600
Debt Service
Bank Service Fees $3,300 $3,400 $3,500 $3,475 $3,700
Sewer Bond Principal $0 $0 $0 $40,000 $65,000
Amortization of Bond
Discounts
$5,234 $5,234 $5,234 $5,235 $5,235
Bond Interest Payment $359,745 $358,736 $358,656 $357,737 $356,138 Total Debt Service $368,279 $367,371 $367,391 $406,447 $430,073 Total Expenditures $369,879 $368,971 $368,991 $408,147 $431,673 432K
Expenditures by Type
Public Finance Authority - Water Fund CREB
Projected FY 26-27 | Chowchilla Page 280
Revenue Summary
Public Finance Authority - Water Fund CREB Historical & Budgeted Revenues Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Investment Earnings $9 $9 $8 $0 $0
Amortization of Premium $21,250 $21,250 $21,250 $21,250 $21,250 CREB Subsidy Revenue $69,708 $34,697 $104,542 $68,512 $68,512 Total Other Revenues $90,967 $55,956 $125,800 $89,762 $89,762 Transfers In
Transfer-In $313,840 $289,027 $313,889 $318,310 $341,911 Total Transfers In $313,840 $289,027 $313,889 $318,310 $341,911 Total Revenues $404,807 $344,983 $439,689 $408,072 $431,673 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
Revenues by Source
Public Finance Authority - Water Fund CREB
Projected FY 26-27 | Chowchilla Page 281
Public Finance Authority - Wastewater Fund
CREB
Expenditures Summary
Public Finance Authority - Wastewater Fund CREB Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Debt Service
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
FY2023 FY2024 FY2025 FY2026 FY2027
125k
150k
175k
200k
Public Finance Authority - Wastewater Fund CREB
Projected FY 26-27 | Chowchilla Page 282
FY2027 Expenditures by Type
Debt Service $179,931 100.00%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Debt Service
Bank Service Fees $6,408 $3,525 $3,509 $3,600 $3,600
Contract Services $1,600 $1,600 $1,600 $1,600 $1,600
Sewer Bond Principal $0 $0 $0 $50,000 $45,000
Amortization of Bond
Discounts
$5,174 $5,174 $707 $707 $0
Bond Interest Payment $136,418 $135,002 $133,386 $131,731 $129,731 Total Debt Service $149,600 $145,301 $139,202 $187,638 $179,931 Total Expenditures $149,600 $145,301 $139,202 $187,638 $179,931 180K
Expenditures by Type
Public Finance Authority - Wastewater Fund CREB
Projected FY 26-27 | Chowchilla Page 283
Revenue Summary
Public Finance Authority - Wastewater Fund CREB Historical & Budgeted Revenues
Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Investment Earnings $985 $6,557 $9,036 $4,399 $3,849
Unrealized Gain/Loss $148 $1,172 -$1,380 $791 $0
Amortization of Premium $3,003 $3,003 $3,003 $0 $3,004
CREB Subsidy Revenue $41,491 $83,575 $125,012 $81,927 $81,927 Total Other Revenues $45,627 $94,308 $135,671 $87,117 $88,780 Transfers In
Transfer-In $139,329 $67,566 $46,900 $99,804 $91,151
Total Transfers In $139,329 $67,566 $46,900 $99,804 $91,151 Total Revenues $184,956 $161,873 $182,571 $186,921 $179,931 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Revenues by Source
Public Finance Authority - Wastewater Fund CREB
Projected FY 26-27 | Chowchilla Page 284
Taxable Pension Obligation Bonds
Expenditures Summary
Taxable Pension Obligation Bonds Historical & Budgeted Expenditures Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Debt Service
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
FY2023 FY2024 FY2025 FY2026 FY2027
0 250k
500k
750k
1,000k
Taxable Pension Obligation Bonds
Projected FY 26-27 | Chowchilla Page 285
FY2027 Expenditures by Type
Debt Service $781,573 99.85%
Operations and Maintenance $1,200 0.15%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Contract Services $1,425 $1,200 $1,200 $1,300 $1,200
Total Operations and
Maintenance
$1,425 $1,200 $1,200 $1,300 $1,200
Debt Service
Trustee Fees $3,000 $3,000 $3,000 $3,000 $3,000
Principal Expense $495,000 $530,000 $575,000 $620,000 $470,000 Bond Interest-05 $381,901 $365,675 $347,707 $327,556 $308,573 Total Debt Service $879,901 $898,675 $925,707 $950,556 $781,573 Total Expenditures $881,326 $899,875 $926,907 $951,856 $782,773 783K
Expenditures by Type
Taxable Pension Obligation Bonds
Projected FY 26-27 | Chowchilla Page 286
Revenue Summary
Taxable Pension Obligation Bonds Historical & Budgeted Revenues Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Investment Earnings $1 $2 $2 $0 $0
Total Other Revenues $1 $2 $2 $0 $0
Transfers In
Transfer-In $881,555 $895,674 $931,104 $951,856 $782,773 Total Transfers In $881,555 $895,674 $931,104 $951,856 $782,773 Total Revenues $881,556 $895,675 $931,106 $951,856 $782,773 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
Revenues by Source
Taxable Pension Obligation Bonds
Projected FY 26-27 | Chowchilla Page 287
Water Loan Project
Expenditures Summary
Water Loan Project Historical & Budgeted Expenditures
Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Debt Service
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
FY2023 FY2024 FY2025 FY2026 FY2027
0 50k
100k
150k
200k
Water Loan Project
Projected FY 26-27 | Chowchilla Page 288
FY2027 Expenditures by Type
Debt Service $161,350 98.78%
Operations and Maintenance $2,000 1.22%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Bank Service Fees $2,010 $648 $50 $0 $0
Bad Debt Expense $7,212 $2,042 $2,132 $2,500 $2,000
Total Operations and
Maintenance
$9,221 $2,690 $2,182 $2,500 $2,000
Debt Service
Trustee Fees $1,050 $1,050 $1,050 $1,050 $1,050
Sewer Bond Principal $0 $0 $0 $160,300 $160,300
Total Debt Service $1,050 $1,050 $1,050 $161,350 $161,350 Total Expenditures $10,271 $3,740 $3,232 $163,850 $163,350 163K
Expenditures by Type
Water Loan Project
Projected FY 26-27 | Chowchilla Page 289
Revenue Summary
Water Loan Project Historical & Budgeted Revenues
Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Charges for Services
Water Bond-Systems
Upgrade
$205,942 $200,479 $201,917 $205,000 $200,000
Water Systems Upgrade $29 $0 $556 $0 $0
Total Charges for Services $205,971 $200,479 $202,473 $205,000 $200,000 Other Revenues
Investment Earnings $20,635 $34,603 $49,256 $23,440 $36,313 Unrealized Gain/Loss $2,752 $4,109 -$7,189 $4,214 $0
Collections Proceeds $113 $287 $217 $300 $0
Total Other Revenues $23,500 $38,999 $42,284 $27,954 $36,313 Total Revenues $229,471 $239,478 $244,757 $232,954 $236,313 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
$250K
$300K
Revenues by Source
Water Loan Project
Projected FY 26-27 | Chowchilla Page 290
Community Facilities District
The City of Chowchilla Community Facilities District No. 2006-1 (Improvement Area 1) (the “District”) was formed in 2006 and bonds were issued to finance the costs of acquisition, construction, expansion, improvement, or rehabilitation of the facilities to serve the area within the District and its neighboring areas. The District bonds are scheduled to mature on September 1, 2037.
Expenditures Summary
Community Facilities District Historical & Budgeted Expenditures Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Debt Service
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
$800K
FY2023 FY2024 FY2025 FY2026 FY2027
0 250k
500k
750k
Community Facilities District
Projected FY 26-27 | Chowchilla Page 291
FY2027 Expenditures by Type
Debt Service $556,625 93.66%
Operations and Maintenance $37,700 6.34%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Bank Service Fees $3,372 $2,564 $2,129 $2,200 $2,200
CFD Contract Services-Admin $37 $0 $0 $5,000 $5,000
Contract Services $31,802 $81,969 $44,710 $87,089 $25,000 Trustee Fees $5,000 $5,000 $5,500 $5,000 $5,500
Total Operations and
Maintenance
$40,211 $89,533 $52,339 $99,289 $37,700
Debt Service
CFD Bond Principal $260,000 $270,000 $285,000 $300,000 $315,000 CFD Bond Interest $298,360 $285,500 $271,625 $257,000 $241,625 Total Debt Service $558,360 $555,500 $556,625 $557,000 $556,625 Total Expenditures $598,571 $645,033 $608,964 $656,289 $594,325 594K
Expenditures by Type
Community Facilities District
Projected FY 26-27 | Chowchilla Page 292
Revenue Summary
Community Facilities District Historical & Budgeted Revenues Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Property Taxes
Prior Year Secured/Unsec $0 $1,038 $1,041 $0 $0
Property Taxes $578,313 $582,372 $582,246 $618,795 $932,150 Total Property Taxes $578,313 $583,409 $583,287 $618,795 $932,150 Other Revenues
Investment Earnings $29,522 $52,320 $60,775 $10,668 $15,750 Unrealized Gain/Loss $1,756 $3,263 -$5,273 $1,918 $0
Misc Admin Fees $0 $66,500 $35,448 $10,898 $0
Total Other Revenues $31,278 $122,083 $90,950 $23,484 $15,750 Total Revenues $609,591 $705,492 $674,237 $642,279 $947,900 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
Revenues by Source
Community Facilities District
Projected FY 26-27 | Chowchilla Page 293
Pheasant Run Assessment District
The City of Chowchilla (the “City”) formed Assessment District No. 2002-1 (Pheasant Run) (the “Prior District”) and issued bonds in 2002 (the “Prior Bonds”) to finance a domestic water system, sanitary sewer system and a storm water collection system. In addition, the Prior Bonds paid for streets, sidewalks and street light improvements. The City refunded the Prior Bonds in 2014 for debt service savings, formed Reassessment District No. 2013-1 (Pheasant Run) (the “District”), and issued Reassessment District No. 2013-1 (Pheasant Run) Limited Obligation Refunding Improvement Bonds (the “Bonds”). The final levy is scheduled for Fiscal Year 2026-2027.
Expenditures Summary
Pheasant Run Assessment District Historical & Budgeted Expenditures Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
Pheasant Run Assessment District
Projected FY 26-27 | Chowchilla Page 294
Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Debt Service
FY2027 Expenditures by Type
Debt Service $370,255 96.63%
Operations and Maintenance $12,900 3.37%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Bank Service Fees $3,938 $1,794 $1,470 $1,430 $0
CFD Contract Services-Admin $1,722 $1,123 $547 $1,123 $900 Contract Services $12,334 $17,536 $12,357 $15,000 $12,000 Bond Prepayment Premium $225 $165 $0 $500 $0
Total Operations and
Maintenance
$18,219 $20,618 $14,374 $18,053 $12,900
Debt Service
Pheasant Run Bond Principal $300,900 $314,600 $321,300 $338,400 $349,400 GHH Bond Interest $7,500 $0 $0 $0 $0
Bond Prepayments $71,289 $59,234 $46,930 $34,165 $20,855 Total Debt Service $379,689 $373,834 $368,230 $372,565 $370,255 Total Expenditures $397,908 $394,453 $382,604 $390,618 $383,155 FY2023 FY2024 FY2025 FY2026 FY2027
0 100k
200k
300k
400k
500k
383K
Expenditures by Type
Pheasant Run Assessment District
Projected FY 26-27 | Chowchilla Page 295
Revenue Summary
Pheasant Run Assessment District Historical & Budgeted Revenues Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Property Taxes
Current Secured/Unsecured $369,279 $365,727 $391,690 $401,753 $388,094 Prior Year Secured/Unsec $16,832 $3,070 $63,349 $5,000 $24,809 Supp Roll Pr Yr Sec/Unsec $0 $27,883 $42,744 $0 $0
Delinq Pen & Int Paid to City $0 $63,933 $44,508 $0 $0
Total Property Taxes $386,110 $460,613 $542,290 $406,753 $412,903 Other Revenues
Investment Earnings $12,067 $23,532 $38,310 $11,066 $15,750 Unrealized Gain/Loss $1,285 $3,151 -$4,698 $1,989 $0
Prepayments Principal $5,505 $0 $0 $0 $0
Prepayments Interest & Fees $305 $0 $0 $0 $0
Total Other Revenues $19,163 $26,683 $33,612 $13,055 $15,750 Total Revenues $405,274 $487,296 $575,903 $419,808 $428,653 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
$600K
$700K
Revenues by Source
Pheasant Run Assessment District
Projected FY 26-27 | Chowchilla Page 296
Redevelopment Successor Agency -
Operations
The Successor Agency to the City of Chowchilla Redevelopment Agency (former Agency) and successor housing entity to the former Agency. The Successor Agency serves in a fiduciary role to ensure the orderly wind down of the former Agency, including the payment of outstanding debts. The former Agency’s efforts are subject to the review and participation of its Oversight Board formed in accordance with ABX1 26 (the “Oversight Board”), as well as the Department of Finance (the “DOF”) of the State of California (the “State”), the State Auditor and Controller, and the County Auditor-Controller.
The Oversight Board and the DOF must approve the Recognized Obligation Payment Schedule (the “ROPS”), each of which includes a listing of all enforceable obligations, including bonded indebtedness, to be paid from what was formerly tax increment. ROPS are prepared by the Successor Agency for successive six-month periods following the dissolution of the former Agency.
Expenditures Summary
Redevelopment Successor Agency - Operations Historical & Budgeted Expenditures
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
$600K
Redevelopment Successor Agency - Operations
Projected FY 26-27 | Chowchilla Page 297
Expenditures by Type
Historical & Budgeted Expenditures by Type
Operations and Maintenance Overhead Allocations Transfers Out FY2027 Expenditures by Type
Transfers Out $394,695 77.15%
Overhead Allocations $98,000 19.16%
Operations and Maintenance $18,889 3.69%
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Operations and Maintenance
Bank Service Fees $0 $0 $54 $0 $0
Audit Services $9,885 $10,146 $12,442 $12,442 $12,442
Operation of Acquired
Property
$3,333 $3,338 $0 $0 $0
Legal Fees $495 $0 $0 $0 $0
CFD Contract Services-Admin $0 $0 $29,235 $0 $0
Contract Services $616 $1,699 $1,717 $1,708 $1,800
Liability Insurance $1,725 $1,586 $1,462 $1,600 $1,600
CWD Prop Tax $1,744 $1,629 $0 $3,047 $3,047
Total Operations and
Maintenance
$17,798 $18,397 $44,911 $18,797 $18,889
Overhead Allocations
Overhead Allocation GF $78,736 $87,467 $101,563 $102,647 $98,000 FY2023 FY2024 FY2025 FY2026 FY2027
0 200k
400k
600k
512K
Expenditures by Type
Redevelopment Successor Agency - Operations
Projected FY 26-27 | Chowchilla Page 298
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Total Overhead Allocations $78,736 $87,467 $101,563 $102,647 $98,000 Transfers Out
Transfer Out - GF $36,799 $0 $0 $0 $0
Transfer-Out Debt Svc 957 $406,681 $405,881 $406,056 $421,622 $394,695 Total Transfers Out $443,480 $405,881 $406,056 $421,622 $394,695 Total Expenditures $540,014 $511,745 $552,530 $543,066 $511,584 Revenue Summary
Redevelopment Successor Agency - Operations Historical & Budgeted Revenues
Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Property Taxes
Property Taxes $511,365 $531,005 $530,760 $0 $0
Total Property Taxes $511,365 $531,005 $530,760 $0 $0
Other Revenues
Investment Earnings $894 $0 $43,884 $14,286 $12,501
Unrealized Gain/Loss $0 $0 -$353 $2,568 $0
Gain/Loss on Sale of Assets $0 $533,144 $0 $0 $0
Total Other Revenues $894 $533,144 $43,531 $16,854 $12,501 Total Revenues $512,259 $1,064,149 $574,291 $16,854 $12,501 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Revenues by Source
Redevelopment Successor Agency - Operations
Projected FY 26-27 | Chowchilla Page 299
RDA Successor Agency - Debt
Expenditures Summary
RDA Successor Agency - Debt Historical & Budgeted Expenditures Expenditures by Type
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Debt Service
Trustee Fees $1,500 $1,500 $1,500 $1,600 $1,600
Amortization of Bond
Discounts
$2,928 $2,928 $2,928 $29,829 $2,928
2005 Bond Principal Pymt $0 $0 $0 $295,000 $310,000
GHH Bond Interest $135,691 $127,467 $116,338 $107,982 $92,856 Total Debt Service $140,119 $131,895 $120,766 $434,411 $407,384 Total Expenditures $140,119 $131,895 $120,766 $434,411 $407,384 Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
Expenditures by Type
RDA Successor Agency - Debt
Projected FY 26-27 | Chowchilla Page 300
Revenue Summary
RDA Successor Agency - Debt Historical & Budgeted Revenues Revenues by Source
Category FY 2023 Actual FY 2024 Actual FY 2025 Actual
FY 2026
Adopted
FY 2027
Budgeted
Other Revenues
Investment Earnings $0 $0 $1 $0 $0
Amortization of Premium $12,688 $12,688 $12,688 $12,689 $12,689 Total Other Revenues $12,688 $12,688 $12,689 $12,689 $12,689 Transfers In
Transfer In SA Admin Costs $406,681 $405,881 $406,056 $421,622 $394,695 Total Transfers In $406,681 $405,881 $406,056 $421,622 $394,695 Total Revenues $419,369 $418,569 $418,745 $434,311 $407,384 Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$500K
Revenues by Source
RDA Successor Agency - Debt
Projected FY 26-27 | Chowchilla Page 301
Debt (Section 6)
Debt (Section 6)
Projected FY 26-27 | Chowchilla Page 302
CITY OF CHOWCHILLA
SCHEDULE OF DEBT
FY 2026-27
DESCRIPTION FUNDS
ORIGINAL
PRINCIPAL
MATURIT
Y DATE
INTEREST
RATE
PRINCIPAL
PAYMENT
AMOUNT
PRINCIPAL
PAYMENT
DUE DATE
INTEREST
PAYMENT
DUE DATES
ENDING
PRINCIPAL
BALANCE
Chowchilla Public Financing Authority 2005 Refunding Lease Revenue Bonds, Series A Reduction of original principal $1,120,000 (Civic Center Project) Bond Rating:S&P "AA" (AGMInsured) / S&P "BBB+" ( Underlying) 2005 Civic
Center 916
4,770,000 7/35 4.375% 235,000 7/26 7/26 & 1/27 2,670,000 Limited Obligation Refunding Improvement Bond City of
Chowchilla Reassessment District No. 2013-1 (Pheasant Run) Bond Rating: Not Rated
Pheasant
Run AD 842
3,962,800 9/27 3.870% 349,400 9/26 9/26 & 3/27 364,200
Community Facilities District No. 2006-1 Improvement Area Special Tax Bond Series 2007 Bond Rating: Not Rated
CFD 800 8,615,000 9/37 4.700% 315,000 9/26 9/26 & 3/27 4,675,000 Chowchilla Redevelopment Agency Tax Allocation Bond,
Series 2005 (Chowchilla Redevelopment Project) Bond Rating:
S&P "AA" (BAM Insured)/S&P "A" (Underlying)
Successor
Agency 957
6,190,000 8/36 4.000% 310,000 8/26 8/26 & 2/27 3,510,000 Chowchilla PFA Taxable Lease Revenue Bond Series 2017A, B and C Bond Rating: S&P "AA" (AGM Insured)/ S&P "A"
(Underlying)
2017 Lease
Revenue
Series A, B
& C 918
3,630,000 6/47 2.550% 30,000 6/27 12/26 & 6/27 3,495,000 Chowchilla PFA Taxable Water Revenue Bond Series 2017A, B and C Bond Rating: S&P "AA" (AGM-Insured) / S&P "BBB+" (Underlying)
2017 Water
Revenue
Series A, B
& C 283
8,160,000 6/47 2.600% 65,000 6/27 12/26 & 6/27 7,930,000 Chowchilla PFA Taxable Waste Water Revenue Bond Series
2017A, B and C Bond Rating: S&P "AA" (BAM Insured)/S&P
"A-" (Underlying)
2017 Waste
Water
Revenue
Series A, B
& C 242
3,310,000 6/47 2.650% 45,000 6/27 12/26 & 6/27 2,865,000 Taxable Pension Obligation Bond Series 2019 Bond Rating: S & P "A+"
Pension
Obligation
Bond 919
10,500,000 7/46 2.940% 470,000 7/26 7/26 & 1/27 7,040,000 Safe Water Meter Loan Project ( This is a no interest Loan) Bond Rating: Not Rated
Meter
Project 282
3,205,991 7/38 0.000% 80,150 7/26 & 1/27 7/26 & 1/27 1,843,445
GOVERNMENT-WIDE DEBT SCHEDULE
Projected FY 26-27 | Chowchilla Page 303
City of Chowchilla
Chowchilla Public Financing Authority
2005 Refunding Lease Revenue Bond Series A
Civic Center Project
Bonds Dated: 7/1/2006
Bonds Issued: $5,890,000.00
RATING: S&P "AA" (AGM-Insured) / S&P "BBB+" ( Underlying) Payment
Date
Interest
Rate Principal Interest Payment Total Balance
1/1/2006 - 91,805 91,805 5,890,000
7/1/2006 - 123,320 123,320 5,890,000
1/1/2007 - 123,320 123,320 5,890,000
7/1/2007 - 123,320 123,320 5,890,000
1/1/2008 - 123,320 123,320 5,890,000
7/1/2008 3.000% 120,000 123,320 243,320 5,770,000
1/1/2009 3.000 - 121,520 121,520 5,770,000
7/1/2009 3.000 125,000 121,520 246,520 5,645,000
1/1/2010 3.000 - 119,645 119,645 5,645,000
7/1/2010 3.200 130,000 119,645 249,645 5,515,000
1/1/2011 3.200 - 117,565 117,565 5,515,000
7/1/2011 3.350 130,000 117,565 247,565 5,385,000
1/1/2012 3.350 - 115,388 115,388 5,385,000
7/1/2012 3.500 135,000 115,388 250,388 5,250,000
1/1/2013 3.500 - 113,025 113,025 5,250,000
7/1/2013 3.625 140,000 113,025 253,025 5,110,000
1/1/2014 3.625 - 110,488 110,488 5,110,000
7/1/2014 3.750 145,000 110,488 255,488 4,965,000
1/1/2015 3.750 - 107,769 107,769 4,965,000
7/1/2015 4.000 150,000 107,769 257,769 4,815,000
1/1/2016 4.000 - 104,769 104,769 4,815,000
7/1/2016 4.000 160,000 104,769 264,769 4,655,000
1/1/2017 4.000 - 101,569 101,569 4,655,000
1,235,000 2,630,309 3,865,309
PARTIAL REFUNDING OF $1,120,000 TO NEW PFA REVENUE BOND 7/1/2016 7/1/2017 4.000% 79,166 79,166 3,565,000
1/1/2018 4.000 79,166 79,166 3,565,000
7/1/2018 4.000 79,166 79,166 3,565,000
1/1/2019 4.000 79,166 79,166 3,565,000
7/1/2019 4.000 79,166 79,166 3,565,000
1/1/2020 4.125 79,166 79,166 3,565,000
7/1/2020 4.125 79,166 79,166 3,565,000
1/1/2021 4.000 79,166 79,166 3,565,000
7/1/2021 4.250 79,166 79,166 3,565,000
1/1/2022 4.250 - 79,166 79,166 3,565,000
7/1/2022 4.250 79,166 79,166 3,565,000
1/1/2023 4.250 - 79,166 79,166 3,565,000
7/1/2023 4.375 210,000 79,166 289,166 3,355,000
1/1/2024 4.375 - 74,572 74,572 3,355,000
7/1/2024 4.375 220,000 74,572 294,572 3,135,000
1/1/2025 4.375 - 69,759 69,759 3,135,000
7/1/2025 4.375 230,000 69,759 299,759 2,905,000
1/1/2026 4.375 - 64,728 64,728 2,905,000
2005 REFUNDING LEASE REVENUE BOND SERIES A DEBT AMORTIZATION SCHEDULE Projected FY 26-27 | Chowchilla Page 304
7/1/2026 4.375 235,000 64,728 299,728 2,670,000
1/1/2027 4.375 - 59,588 59,588 2,670,000
7/1/2027 4.375 250,000 59,588 309,588 2,420,000
1/1/2028 4.375 - 54,119 54,119 2,420,000
7/1/2028 4.375 260,000 54,119 314,119 2,160,000
1/1/2029 4.375 - 48,431 48,431 2,160,000
7/1/2029 4.375 270,000 48,431 318,431 1,890,000
1/1/2030 4.375 - 42,525 42,525 1,890,000
7/1/2030 4.500 280,000 42,525 322,525 1,610,000
1/1/2031 4.500 - 36,225 36,225 1,610,000
7/1/2031 4.833 295,000 36,225 331,225 1,315,000
1/1/2032 4.500 - 29,588 29,588 1,315,000
7/1/2032 4.500 310,000 29,588 339,588 1,005,000
1/1/2033 4.500 - 22,613 22,613 1,005,000
7/1/2033 4.500 320,000 22,613 342,613 685,000
1/1/2034 4.500 - 15,413 15,413 685,000
7/1/2034 4.500 335,000 15,413 350,413 350,000
1/1/2035 4.500 - 7,875 7,875 350,000
7/1/2035 4.500 350,000 7,875 357,875 -
Grand Total 3,565,000 2,080,022 5,645,022
2005 REFUNDING LEASE REVENUE BOND SERIES A DEBT AMORTIZATION SCHEDULE Projected FY 26-27 | Chowchilla Page 305
City of Chowchilla
Public Financing Authority
Lease Revenue Bond
Bonds Dated: 07/19/2017
Bonds Issued: $3,630,000.00
RATING: S&P "AA" (AGM Insured)/ S&P "A" (Underlying)
Payment
Date
Interest
Rate Principal Interest
Estimated
Subsidy Payment Total Balance
3,630,000
12/1/2017 0.000% - 51,872 (17,888) 33,984 3,630,000
6/1/2018 0.000 - 79,127 (26,832) 52,294 3,630,000
12/1/2018 0.000 - 79,127 (26,832) 52,294 3,630,000
6/1/2019 0.000 - 79,127 (26,832) 52,294 3,630,000
12/1/2019 0.000 - 79,127 (26,832) 52,294 3,630,000
6/1/2020 0.000 - 79,127 (26,832) 52,294 3,630,000
12/1/2020 0.000 - 79,127 (26,832) 52,294 3,630,000
6/1/2021 2.550 15,000 79,127 (26,832) 67,294 3,615,000
12/1/2021 0.000 - 78,936 (26,832) 52,103 3,615,000
6/1/2022 2.550 20,000 78,936 (26,832) 72,103 3,595,000
12/1/2022 0.000 - 78,659 (26,832) 51,826 3,595,000
6/1/2023 2.970 20,000 78,659 (26,832) 71,826 3,575,000
12/1/2023 0.000 - 78,362 (26,832) 51,529 3,575,000
6/1/2024 3.180 25,000 78,362 (26,832) 76,529 3,550,000
12/1/2024 0.000 - 77,965 (26,832) 51,132 3,550,000
6/1/2025 3.250 25,000 77,965 (26,832) 76,132 3,525,000
12/1/2025 0.000 - 77,559 (26,832) 50,726 3,525,000
6/1/2026 0.000 - 77,559 (26,832) 50,726 3,525,000
12/1/2026 0.000 - 77,559 (26,832) 50,726 3,525,000
6/1/2027 3.860 30,000 77,559 (26,832) 80,726 3,495,000
12/1/2027 0.000 - 76,980 (26,696) 50,284 3,495,000
6/1/2028 3.860 40,000 76,980 (26,696) 90,284 3,455,000
12/1/2028 0.000 - 76,209 (26,492) 49,717 3,455,000
6/1/2029 3.860 40,000 76,209 (26,492) 89,717 3,415,000
12/1/2029 0.000 - 75,438 (26,220) 49,218 3,415,000
6/1/2030 3.860 45,000 75,438 (26,220) 94,218 3,370,000
12/1/2030 0.000 - 74,561 (25,879) 48,682 3,370,000
6/1/2031 3.860 60,000 74,561 (25,879) 108,682 3,310,000 12/1/2031 0.000 - 73,523 (25,470) 48,053 3,310,000
6/1/2032 3.510 70,000 73,523 (25,470) 118,053 3,240,000 12/1/2032 0.000 - 72,295 (25,470) 46,825 3,240,000
6/1/2033 3.690 85,000 72,295 (24,994) 132,302 3,155,000 12/1/2033 0.000 - 70,727 (24,994) 45,733 3,155,000
6/1/2034 3.750 95,000 70,727 (24,381) 141,346 3,060,000 12/1/2034 0.000 - 68,947 (24,381) 44,566 3,060,000
6/1/2035 3.770 110,000 68,947 (23,700) 155,247 2,950,000 12/1/2035 0.000 - 66,876 (23,700) 43,176 2,950,000
6/1/2036 3.820 130,000 66,876 (22,882) 173,993 2,820,000 12/1/2036 0.000 - 64,395 (22,882) 41,512 2,820,000
PUBLIC FINANCING AUTHORITY- GENERAL FUND CREB DEBT AMORTIZATION SCHEDULE Projected FY 26-27 | Chowchilla Page 306
6/1/2037 3.840 140,000 64,395 (21,929) 182,466 2,680,000 12/1/2037 0.000 - 61,704 (21,929) 39,775 2,680,000
6/1/2038 4.590 165,000 61,704 (20,839) 205,865 2,515,000 12/1/2038 0.000 - 57,919 (20,839) 37,080 2,515,000
6/1/2039 4.590 185,000 57,919 (19,614) 223,305 2,330,000 12/1/2039 0.000 - 53,672 (19,614) 34,058 2,330,000
6/1/2040 4.620 230,000 53,672 (18,252) 265,420 2,100,000 12/1/2040 0.000 - 48,356 (16,685) 31,670 2,100,000
6/1/2041 4.620 250,000 48,356 (16,685) 281,670 1,850,000 12/1/2041 0.000 - 42,578 (14,983) 27,595 1,850,000
6/1/2042 4.620 275,000 42,578 (14,983) 302,595 1,575,000 12/1/2042 0.000 - 36,231 (13,076) 23,155 1,575,000
6/1/2043 4.660 295,000 36,231 (13,076) 318,155 1,280,000 12/1/2043 0.000 - 29,364 (10,965) 18,399 1,280,000
6/1/2044 4.650 325,000 29,364 (10,965) 343,399 955,000
12/1/2044 0.000 - 21,812 (8,581) 13,231 955,000
6/1/2045 4.833 350,000 21,812 (8,581) 363,231 605,000
12/1/2045 0.000 - 13,684 (5,993) 7,691 605,000
6/1/2046 4.630 375,000 13,684 (5,993) 382,691 230,000
12/1/2046 0.000 - 4,997 (3,133) 1,864 230,000
6/1/2047 4.350 230,000 4,997 (3,133) 231,864 -
Grant Total: 3,630,000 3,724,367 (1,296,447) 6,057,920
PUBLIC FINANCING AUTHORITY- GENERAL FUND CREB DEBT AMORTIZATION SCHEDULE Projected FY 26-27 | Chowchilla Page 307
City of Chowchilla
Public Financing Authority
Water Revenue Bonds (CREB)
Bonds Dated: 06/15/2017
Bonds Issued: $8,160,000.00
Bond Rating: S&P "AA" (BAM Insured)/S&P "A-" (Underlying) Payment
Date
Interest
Rate Principal Interest
Estimated
Subsidy Payment Total Balance
8,160,000
12/1/2017 0.000% - 152,702 (34,256) 118,446 8,160,000
6/1/2018 0.000 - 180,831 (34,256) 146,576 8,160,000
12/1/2018 0.000 - 180,831 (34,256) 146,576 8,160,000
6/1/2019 0.000 - 180,831 (34,256) 146,576 8,160,000
12/1/2019 0.000 - 180,831 (34,256) 146,576 8,160,000
6/1/2020 2.600 10,000 180,831 (34,256) 156,576 8,150,000 12/1/2020 0.000 - 180,701 (34,256) 146,446 8,150,000
6/1/2021 2.730 25,000 180,701 (34,256) 171,446 8,125,000 12/1/2021 0.000 - 180,360 (34,256) 146,104 8,125,000
6/1/2022 2.960 30,000 180,360 (34,256) 176,104 8,095,000 12/1/2022 0.000 - 179,916 (34,256) 145,660 8,095,000
6/1/2023 3.130 35,000 179,916 (34,256) 180,660 8,060,000 12/1/2023 0.000 - 179,368 (34,256) 145,113 8,060,000
6/1/2024 0.000 - 179,368 (34,256) 145,113 8,060,000
12/1/2024 0.000 - 179,368 (34,256) 145,113 8,060,000
6/1/2025 4.000 25,000 179,368 (34,256) 170,113 8,035,000 12/1/2025 0.000 - 178,868 (34,256) 144,613 8,035,000
6/1/2026 4.000 40,000 178,868 (34,256) 184,613 7,995,000 12/1/2026 0.000 - 178,068 (34,256) 143,813 7,995,000
6/1/2027 3.943 65,000 178,068 (34,256) 208,813 7,930,000 12/1/2027 0.000 - 176,787 (34,119) 142,667 7,930,000
6/1/2028 3.940 90,000 176,787 (34,119) 232,667 7,840,000 12/1/2028 0.000 - 175,014 (33,847) 141,167 7,840,000
6/1/2029 3.963 115,000 175,014 (33,847) 256,167 7,725,000 12/1/2029 0.000 - 172,735 (33,506) 139,229 7,725,000
6/1/2030 3.985 140,000 172,735 (33,506) 279,229 7,585,000 12/1/2030 0.000 - 169,946 (33,098) 136,848 7,585,000
6/1/2031 4.007 170,000 169,946 (33,098) 306,848 7,415,000 12/1/2031 0.000 - 166,540 (32,553) 133,987 7,415,000
6/1/2032 4.033 200,000 166,540 (32,553) 333,987 7,215,000 12/1/2032 0.000 - 162,507 (31,872) 130,635 7,215,000
6/1/2033 3.384 230,000 162,507 (31,872) 360,635 6,985,000 12/1/2033 0.000 - 158,615 (31,123) 127,492 6,985,000
6/1/2034 3.485 265,000 158,615 (31,123) 392,492 6,720,000 12/1/2034 0.000 - 153,997 (30,238) 123,759 6,720,000
6/1/2035 3.502 305,000 153,997 (30,238) 428,759 6,415,000 12/1/2035 0.000 - 148,657 (29,148) 119,509 6,415,000
6/1/2036 3.593 345,000 148,657 (29,148) 464,509 6,070,000 12/1/2036 0.000 - 142,459 (27,922) 114,537 6,070,000
6/1/2037 3.592 385,000 142,459 (27,922) 499,537 5,685,000 12/1/2037 0.000 - 135,545 (26,560) 108,984 5,685,000
6/1/2038 4.802 435,000 135,545 (26,560) 543,984 5,250,000 12/1/2038 0.000 - 125,101 (24,994) 100,107 5,250,000
PUBLIC FINANCE AUTHORITY- WATER REVENUE BONDS (CREB) DEBT AMORTIZATION
SCHEDULE
Projected FY 26-27 | Chowchilla Page 308
6/1/2039 4.801 490,000 125,101 (24,994) 590,107 4,760,000 12/1/2039 0.000 - 113,338 (23,223) 90,115 4,760,000
6/1/2040 4.802 550,000 113,338 (23,223) 640,115 4,210,000 12/1/2040 0.000 - 100,132 (21,248) 78,884 4,210,000
6/1/2041 4.803 610,000 100,132 (21,248) 688,884 3,600,000 12/1/2041 0.000 - 85,482 (19,069) 66,413 3,600,000
6/1/2042 4.801 680,000 85,482 (19,069) 746,413 2,920,000 12/1/2042 0.000 - 69,157 (16,617) 52,540 2,920,000
6/1/2043 4.833 755,000 69,157 (16,617) 807,540 2,165,000 12/1/2043 0.000 - 50,912 (13,893) 37,019 2,165,000
6/1/2044 4.834 835,000 50,912 (13,893) 872,019 1,330,000 12/1/2044 0.000 - 30,730 (10,896) 19,834 1,330,000
6/1/2045 4.833 775,000 30,730 (10,896) 794,834 555,000
12/1/2045 0.000 - 12,127 (7,559) 4,567 555,000
6/1/2046 4.370 265,000 12,127 (7,559) 269,567 290,000
12/1/2046 0.000 - 6,337 (3,950) 2,387 290,000
6/1/2047 4.370 290,000 6,337 (3,950) 292,387 -
Grant Total: 8,160,000 8,282,391 (1,655,983) 14,786,408
PUBLIC FINANCE AUTHORITY- WATER REVENUE BONDS (CREB) DEBT AMORTIZATION
SCHEDULE
Projected FY 26-27 | Chowchilla Page 309
City of Chowchilla
Public Financing Authority
Wastewater Revenue Bonds
05/23/2017
Bonds Issued: $3,310,000.00
Bond Rating: S&P "AA" (AGM Insured)/ S&P "BBB+" (Underlying) Payment
Date
Interest
Rate Principal Interest
Estimated
Subsidy Payment Total Balance
3,310,000
12/1/2017 0.000% - 69,698 (39,734) 29,964 3,310,000
6/1/2018 0.000 - 71,690 (40,963) 30,726 3,310,000
12/1/2018 0.000 - 71,690 (40,963) 30,726 3,310,000
6/1/2019 2.330 65,000 71,690 (40,963) 95,726 3,245,000
12/1/2019 0.000 - 70,933 (40,963) 29,969 3,245,000
6/1/2020 2.650 65,000 70,933 (40,963) 94,969 3,180,000
12/1/2020 0.000 - 70,071 (40,963) 29,108 3,180,000
6/1/2021 3.402 65,000 70,071 (40,963) 94,108 3,115,000
12/1/2021 0.000 - 68,966 (40,963) 28,002 3,115,000
6/1/2022 4.000 35,000 68,966 (40,963) 63,002 3,080,000
12/1/2022 0.000 - 68,266 (40,963) 27,302 3,080,000
6/1/2023 4.000 35,000 68,266 (40,963) 62,302 3,045,000
12/1/2023 0.000 - 67,566 (40,963) 26,602 3,045,000
6/1/2024 4.000 40,000 67,566 (40,963) 66,602 3,005,000
12/1/2024 0.000 - 66,766 (40,963) 25,802 3,005,000
6/1/2025 4.000 45,000 66,766 (40,963) 70,802 2,960,000
12/1/2025 0.000 - 65,866 (40,963) 24,902 2,960,000
6/1/2026 4.000 50,000 65,866 (40,963) 74,902 2,910,000
12/1/2026 0.000 - 64,866 (40,963) 23,902 2,910,000
6/1/2027 3.790 45,000 64,866 (40,963) 68,902 2,865,000
12/1/2027 0.000 - 64,013 (40,330) 23,683 2,865,000
6/1/2028 3.890 50,000 64,013 (40,330) 73,683 2,815,000
12/1/2028 0.000 - 63,040 (39,626) 23,414 2,815,000
6/1/2029 3.990 60,000 63,040 (39,626) 83,414 2,755,000
12/1/2029 0.000 - 61,843 (38,781) 23,062 2,755,000
6/1/2030 4.090 65,000 61,843 (38,781) 88,062 2,690,000
12/1/2030 0.000 - 60,514 (37,866) 22,648 2,690,000
6/1/2031 4.190 75,000 60,514 (37,866) 97,648 2,615,000
12/1/2031 0.000 - 58,943 (36,811) 22,132 2,615,000
6/1/2032 4.290 85,000 58,943 (36,811) 107,132 2,530,000 12/1/2032 0.000 - 57,120 (35,614) 21,505 2,530,000
6/1/2033 4.430 85,000 57,120 (35,614) 106,505 2,445,000 12/1/2033 0.000 - 55,237 (34,418) 20,819 2,445,000
6/1/2034 4.430 100,000 55,237 (34,418) 120,819 2,345,000 12/1/2034 0.000 - 53,022 (33,010) 20,012 2,345,000
6/1/2035 4.430 105,000 53,022 (33,010) 125,012 2,240,000 12/1/2035 0.000 - 50,696 (31,532) 19,164 2,240,000
6/1/2036 4.430 115,000 50,696 (31,532) 134,164 2,125,000 12/1/2036 0.000 - 48,149 (29,913) 18,236 2,125,000
6/1/2037 4.430 125,000 48,149 (29,913) 143,236 2,000,000 12/1/2037 0.000 - 45,380 (28,153) 17,227 2,000,000
6/1/2038 4.480 135,000 45,380 (28,153) 152,227 1,865,000 12/1/2038 0.000 - 42,356 (26,253) 16,103 1,865,000
PUBLIC FINANCE AUTHORITY- WASTEWATER REVENUE BONDS (CREB) DEBT
AMORTIZATION SCHEDULE
Projected FY 26-27 | Chowchilla Page 310
6/1/2039 4.480 150,000 42,356 (26,253) 166,103 1,715,000 12/1/2039 0.000 - 38,996 (24,142) 14,854 1,715,000
6/1/2040 4.480 165,000 38,996 (24,142) 179,854 1,550,000 12/1/2040 0.000 - 35,300 (21,819) 13,481 1,550,000
6/1/2041 4.480 185,000 35,300 (21,819) 198,481 1,365,000 12/1/2041 0.000 - 31,156 (19,215) 11,941 1,365,000
6/1/2042 4.480 205,000 31,156 (19,215) 216,941 1,160,000 12/1/2042 0.000 - 26,564 (16,329) 10,235 1,160,000
6/1/2043 4.580 200,000 26,564 (16,329) 210,235 960,000
12/1/2043 0.000 - 21,984 (13,514) 8,470 960,000
6/1/2044 4.580 210,000 21,984 (13,514) 218,470 750,000
12/1/2044 0.000 - 17,175 (10,558) 6,617 750,000
6/1/2045 4.833 225,000 17,175 (10,558) 231,617 525,000
12/1/2045 0.000 - 12,023 (7,390) 4,632 525,000
6/1/2046 4.580 250,000 12,023 (73,690) 188,332 275,000
12/1/2046 0.000 - 6,298 (3,871) 2,426 275,000
6/1/2047 4.580 275,000 6,298 (3,871) 277,426 -
Grant Total: 3,310,000 3,070,975 (1,942,624) 4,438,351
PUBLIC FINANCE AUTHORITY- WASTEWATER REVENUE BONDS (CREB) DEBT
AMORTIZATION SCHEDULE
Projected FY 26-27 | Chowchilla Page 311
City of Chowchilla
Taxable Pension Obligation
Current Debt Service Schedule
Dated: 3/6/2019
Amount Issued: $10,500,000
Bond Rating: S & P "A+"
Payment
Date
Interest
Rate Principal Interest Payment Total Balance
10,500,000
7/15/2019 2.940% - 130,692 130,692 10,500,000
1/15/2020 2.940 - 206,356 206,356 10,500,000
7/15/2020 2.940 345,000 206,356 551,356 10,155,000
1/15/2021 3.040 - 201,284 201,284 10,155,000
7/15/2021 3.040 425,000 201,284 626,284 9,730,000
1/15/2022 3.130 - 194,824 194,824 9,730,000
7/15/2022 3.130 495,000 194,824 689,824 9,235,000
1/15/2023 3.200 - 187,077 187,077 9,235,000
7/15/2023 3.200 530,000 187,077 717,077 8,705,000
1/15/2024 3.300 - 178,597 178,597 8,705,000
7/15/2024 3.300 575,000 178,597 753,597 8,130,000
1/15/2025 3.440 - 169,110 169,110 8,130,000
7/15/2025 3.440 620,000 169,110 789,110 7,510,000
1/15/2026 3.540 - 158,446 158,446 7,510,000
7/15/2026 3.540 470,000 158,446 628,446 7,040,000
1/15/2027 3.640 - 150,127 150,127 7,040,000
7/15/2027 3.640 510,000 150,127 660,127 6,530,000
1/15/2028 3.740 - 140,845 140,845 6,530,000
7/15/2028 3.740 545,000 140,845 685,845 5,985,000
1/15/2029 3.890 - 130,653 130,653 5,985,000
7/15/2029 3.890 590,000 130,653 720,653 5,395,000
1/15/2030 3.990 - 119,178 119,178 5,395,000
7/15/2030 3.990 640,000 119,178 759,178 4,755,000
1/15/2031 4.040 - 106,410 106,410 4,755,000
7/15/2031 4.040 580,000 106,410 686,410 4,175,000
1/15/2032 4.250 - 94,694 94,694 4,175,000
7/15/2032 4.250 590,000 94,694 684,694 3,585,000
1/15/2033 4.250 - 82,156 82,156 3,585,000
7/15/2033 4.250 600,000 82,156 682,156 2,985,000
1/15/2034 4.250 - 69,406 69,406 2,985,000
7/15/2034 4.250 595,000 69,406 664,406 2,390,000
1/15/2035 4.750 - 56,763 56,763 2,390,000
7/15/2035 4.750 570,000 56,763 626,763 1,820,000
1/15/2036 4.750 - 43,225 43,225 1,820,000
7/15/2036 4.750 310,000 43,225 353,225 1,510,000
1/15/2037 4.750 - 35,863 35,863 1,510,000
7/15/2037 4.750 225,000 35,863 260,863 1,285,000
1/15/2038 4.750 - 30,519 30,519 1,285,000
7/15/2038 4.750 210,000 30,519 240,519 1,075,000
1/15/2039 4.750 - 25,531 25,531 1,075,000
7/15/2039 4.750 210,000 25,531 235,531 865,000
1/15/2040 4.750 - 20,544 20,544 865,000
7/15/2040 4.750 225,000 20,544 245,544 640,000
TAXABLE PENSION OBLIGATION BOND SERIES 2019 DEBT AMORTIZATION SCHEDULE Projected FY 26-27 | Chowchilla Page 312
1/15/2041 4.750 - 15,200 15,200 640,000
7/15/2041 4.750 180,000 15,200 195,200 460,000
1/15/2042 4.750 - 10,925 10,925 460,000
7/15/2042 4.750 185,000 10,925 195,925 275,000
1/15/2043 4.750 - 6,531 6,531 275,000
7/15/2043 4.750 150,000 6,531 156,531 125,000
1/15/2044 4.750 - 2,969 2,969 125,000
7/15/2044 4.750 85,000 2,969 87,969 40,000
1/15/2045 4.750 - 950 950 40,000
7/15/2045 4.750 30,000 950 30,950 10,000
1/15/2046 4.750 - 238 238 10,000
7/15/2046 4.750 10,000 238 10,238 -
Grant Total: 10,500,000 5,007,528 15,507,528
TAXABLE PENSION OBLIGATION BOND SERIES 2019 DEBT AMORTIZATION SCHEDULE Projected FY 26-27 | Chowchilla Page 313
City of Chowchilla
State Water Resources Control Board
Safe Drinking Water Revolving Fund
Dated: 7/12/2016
Amount Issued: $3,205,991
This is not a Bond but a State Loan with No Interest
Payment
Date
Interest
Rate Principal Interest Payment Total Balance
3,205,991
1/1/2019 0.000% 80,150 - 80,150 3,125,841
7/1/2019 0.000 80,150 - 80,150 3,045,691
1/1/2020 0.000 80,150 - 80,150 2,965,542
7/1/2020 0.000 80,150 - 80,150 2,885,392
1/1/2021 0.000 80,150 - 80,150 2,805,242
7/1/2021 0.000 80,150 - 80,150 2,725,092
1/1/2022 0.000 80,150 - 80,150 2,644,943
7/1/2022 0.000 80,150 - 80,150 2,564,793
1/1/2023 0.000 80,150 - 80,150 2,484,643
7/1/2023 0.000 80,150 - 80,150 2,404,493
1/1/2024 0.000 80,150 - 80,150 2,324,343
7/1/2024 0.000 80,150 - 80,150 2,244,194
1/1/2025 0.000 80,150 - 80,150 2,164,044
7/1/2025 0.000 80,150 - 80,150 2,083,894
1/1/2026 0.000 80,150 - 80,150 2,003,744
7/1/2026 0.000 80,150 - 80,150 1,923,595
1/1/2027 0.000 80,150 - 80,150 1,843,445
7/1/2027 0.000 80,150 - 80,150 1,763,295
1/1/2028 0.000 80,150 - 80,150 1,683,145
7/1/2028 0.000 80,150 - 80,150 1,602,995
1/1/2029 0.000 80,150 - 80,150 1,522,846
7/1/2029 0.000 80,150 - 80,150 1,442,696
1/1/2030 0.000 80,150 - 80,150 1,362,546
7/1/2030 0.000 80,150 - 80,150 1,282,396
1/1/2031 0.000 80,150 - 80,150 1,202,247
7/1/2031 0.000 80,150 - 80,150 1,122,097
1/1/2032 0.000 80,150 - 80,150 1,041,947
7/1/2032 0.000 80,150 - 80,150 961,797
1/1/2033 0.000 80,150 - 80,150 881,647
7/1/2033 0.000 80,150 - 80,150 801,498
1/1/2034 0.000 80,150 - 80,150 721,348
7/1/2034 0.000 80,150 - 80,150 641,198
1/1/2035 0.000 80,150 - 80,150 561,048
7/1/2035 0.000 80,150 - 80,150 480,898
1/1/2036 0.000 80,150 - 80,150 400,749
7/1/2036 0.000 80,150 - 80,150 320,599
1/1/2037 0.000 80,150 - 80,150 240,449
7/1/2037 0.000 80,150 - 80,150 160,299
1/1/2038 0.000 80,150 - 80,150 80,150
7/1/2038 0.000 80,150 - - -
Grant Total: 3,205,991 - 3,205,991
STATE WATER RESOURCES CONTROL BOARD- WATER LOAN PROJECT DEBT
AMORTIZATION SCHEDULE
Projected FY 26-27 | Chowchilla Page 314
City of Chowchilla
Reassessment District No. 2013-1 (Pheasant Run)
Current Debt Service Schedule
Bonds Dated: 04/30/2014
Bonds Issued: $3,962,800.00
Payment
Date
Interest
Rate Principal Interest Payment Total Balance
3,962,800
9/2/2014 3.870% - 51,972 51,972 3,962,800
3/2/2015 3.870 - 76,680 76,680 3,962,800
3/2/2015 0.000 13,200 - 13,200 3,949,600
9/2/2015 3.870 238,900 76,425 315,325 3,710,700
9/2/2015 0.000 14,000 - 14,000 3,696,700
3/2/2016 3.870 - 71,531 71,531 3,696,700
3/2/2016 0.000 12,400 - 12,400 3,684,300
9/2/2016 3.870 261,500 71,291 332,791 3,422,800
3/2/2017 3.870 20,200 66,231 86,431 3,402,600
9/2/2017 3.870 257,600 65,840 323,440 3,145,000
3/2/2018 3.870 11,000 60,856 71,856 3,134,000
9/2/2018 3.870 260,600 60,643 321,243 2,873,400
3/2/2019 3.870 10,000 55,600 65,600 2,863,400
9/2/2019 3.870 272,500 55,407 327,907 2,590,900
3/2/2020 3.870 - 50,134 50,134 2,590,900
9/2/2020 3.870 279,700 49,940 329,640 2,311,200
3/2/2021 3.870 10,000 44,528 54,528 2,301,200
9/2/2021 3.870 292,200 44,528 336,728 2,009,000
3/2/2022 3.870 12,700 38,628 51,328 1,996,300
9/2/2022 3.870 300,900 38,628 339,528 1,695,400
3/2/2023 3.870 7,500 32,661 40,161 1,687,900
9/2/2023 3.870 314,600 32,661 347,261 1,373,300
3/2/2024 3.870 26,573 26,573 1,373,300
9/2/2024 3.870 321,300 26,573 347,873 1,052,000
3/2/2025 3.870 - 20,356 20,356 1,052,000
9/2/2025 3.870 338,400 20,356 358,756 713,600
3/2/2026 3.870 - 13,808 13,808 713,600
9/2/2026 3.870 349,400 13,808 363,208 364,200
3/2/2027 3.870 - 7,047 7,047 364,200
9/2/2027 3.870 364,200 7,047 371,247 -
Grand Total: 3,962,800 1,179,756 5,142,556
REASSESSMENT DISTRICT NO. 2013-1 (PHEASANT RUN) DEBT AMORTIZATION SCHEDULE Projected FY 26-27 | Chowchilla Page 315
City of Chowchilla
Community Facilities District No. 2006-1
Current Debt Service Schedule
Bonds Dated: 06/07/2007
Bonds Issued: $8,615,000
Payment
Date
Interest
Rate Principal Interest Payment Total Balance
8,615,000
9/1/2007 3.875% - 96,458 96,458 8,615,000
3/1/2008 3.875 - 206,696 206,696 8,615,000
9/1/2008 3.875 - 206,696 206,696 8,615,000
3/1/2009 3.875 - 206,696 206,696 8,615,000
9/1/2009 3.875 150,000.00 206,696 356,696 8,465,000
3/1/2010 3.875 - 203,790 203,790 8,465,000
9/1/2010 4.000 155,000.00 203,790 358,790 8,310,000
3/1/2011 4.000 - 200,690 200,690 8,310,000
9/1/2011 4.000 160,000.00 200,690 360,690 8,150,000
3/1/2012 4.000 - 197,490 197,490 8,150,000
9/1/2012 4.000 170,000.00 197,490 367,490 7,980,000
3/1/2013 4.000 - 194,090 194,090 7,980,000
9/1/2013 4.125 175,000.00 194,090 369,090 7,805,000
3/1/2014 4.125 - 190,481 190,481 7,805,000
9/1/2014 4.300 180,000.00 190,481 370,481 7,625,000
3/1/2015 4.300 - 186,611 186,611 7,625,000
9/1/2015 4.400 190,000.00 186,611 376,611 7,435,000
3/1/2016 4.400 - 182,431 182,431 7,435,000
9/1/2016 4.500 200,000.00 182,431 382,431 7,235,000
3/1/2017 4.500 - 177,931 177,931 7,235,000
9/1/2017 4.500 210,000.00 177,931 387,931 7,025,000
3/1/2018 4.500 - 173,206 173,206 7,025,000
9/1/2018 4.500 215,000.00 173,206 388,206 6,810,000
3/1/2019 4.500 - 168,368 168,368 6,810,000
9/1/2019 4.500 225,000.00 168,368 393,368 6,585,000
3/1/2020 4.500 - 163,306 163,306 6,585,000
9/1/2020 4.600 235,000.00 163,306 398,306 6,350,000
3/1/2021 4.600 - 157,901 157,901 6,350,000
9/1/2021 4.625 245,000.00 157,901 402,901 6,105,000
3/1/2022 4.625 - 152,235 152,235 6,105,000
9/1/2022 4.700 260,000.00 152,235 412,235 5,845,000
3/1/2023 4.700 - 146,125 146,125 5,845,000
9/1/2023 5.000 270,000.00 146,125 416,125 5,575,000
3/1/2024 5.000 - 139,375 139,375 5,575,000
9/1/2024 5.000 285,000.00 139,375 424,375 5,290,000
3/1/2025 5.000 - 132,250 132,250 5,290,000
9/1/2025 5.000 300,000.00 132,250 432,250 4,990,000
3/1/2026 5.000 - 124,750 124,750 4,990,000
9/1/2026 5.000 315,000.00 124,750 439,750 4,675,000
3/1/2027 5.000 - 116,875 116,875 4,675,000
9/1/2027 5.000 330,000.00 116,875 446,875 4,345,000
3/1/2028 5.000 - 108,625 108,625 4,345,000
COMMUNITY FACILITIES DISTRICT NO. 2006-1 DEBT AMORTIZATION SCHEDULE Projected FY 26-27 | Chowchilla Page 316
9/1/2028 5.000 345,000.00 108,625 453,625 4,000,000
3/1/2029 5.000 - 100,000 100,000 4,000,000
9/1/2029 5.000 365,000.00 100,000 465,000 3,635,000
3/1/2030 5.000 - 90,875 90,875 3,635,000
9/1/2030 5.000 380,000.00 90,875 470,875 3,255,000
3/1/2031 5.000 - 81,375 81,375 3,255,000
9/1/2031 5.000 400,000.00 81,375 481,375 2,855,000
3/1/2032 5.000 - 71,375 71,375 2,855,000
9/1/2032 5.000 420,000.00 71,375 491,375 2,435,000
3/1/2033 5.000 - 60,875 60,875 2,435,000
9/1/2033 5.000 440,000.00 60,875 500,875 1,995,000
3/1/2034 5.000 - 49,875 49,875 1,995,000
9/1/2034 5.000 465,000.00 49,875 514,875 1,530,000
6/1/1945 4.833 - 38,250 38,250 1,530,000
9/1/2035 5.000 485,000.00 38,250 523,250 1,045,000
3/1/2036 5.000 - 26,125 26,125 1,045,000
9/1/2036 5.000 510,000.00 26,125 536,125 535,000
3/1/2037 5.000 - 13,375 13,375 535,000
9/1/2037 5.000 535,000.00 13,375 548,375 -
Grand Total: 8,615,000 8,220,548 16,835,548
COMMUNITY FACILITIES DISTRICT NO. 2006-1 DEBT AMORTIZATION SCHEDULE Projected FY 26-27 | Chowchilla Page 317
City of Chowchilla
Tax Allocation Bonds Refunding Bonds Series 2016
Successor Agency of the City of Chowchilla
Current Debt Service Schedule
Bonds Dated: August 1, 2016
Bonds Issued: $6,190,000
Payment
Date
Interest
Rate Principal Interest Payment Total Balance
6,190,000
2/1/2017 2.000% - 71,642 71,642 6,190,000
8/1/2017 2.000 260,000 90,178 350,178 5,930,000
2/1/2018 2.000 - 87,578 87,578 5,930,000
8/1/2018 2.000 240,000 87,578 327,578 5,690,000
2/1/2019 4.000 85,178 85,178 5,690,000
8/1/2019 4.000 240,000 85,178 325,178 5,450,000
2/1/2020 4.000 - 80,378 80,378 5,450,000
8/1/2020 4.000 250,000 80,378 330,378 5,200,000
2/1/2021 3.000 - 75,378 75,378 5,200,000
8/1/2021 3.000 260,000 75,378 335,378 4,940,000
2/1/2022 3.000 - 71,478 71,478 4,940,000
8/1/2022 3.000 265,000 71,478 336,478 4,675,000
2/1/2023 3.000 - 67,503 67,503 4,675,000
8/1/2023 3.000 275,000 67,503 342,503 4,400,000
2/1/2024 4.000 - 63,378 63,378 4,400,000
8/1/2024 4.000 285,000 63,378 348,378 4,115,000
2/1/2025 5.000 - 57,678 57,678 4,115,000
8/1/2025 5.000 295,000 57,678 352,678 3,820,000
2/1/2026 5.000 - 50,303 50,303 3,820,000
8/1/2026 5.000 310,000 50,303 360,303 3,510,000
2/1/2027 2.000 - 42,553 42,553 3,510,000
8/1/2027 2.000 325,000 42,553 367,553 3,185,000
2/1/2028 2.125 - 39,303 39,303 3,185,000
8/1/2028 2.125 330,000 39,303 369,303 2,855,000
2/1/2029 2.250 - 35,797 35,797 2,855,000
8/1/2029 2.250 335,000 35,797 370,797 2,520,000
2/1/2030 2.250 - 32,028 32,028 2,520,000
8/1/2030 2.250 345,000 32,028 377,028 2,175,000
2/1/2031 2.375 - 28,147 28,147 2,175,000
8/1/2031 2.375 350,000 28,147 378,147 1,825,000
2/1/2032 2.500 - 23,991 23,991 1,825,000
8/1/2032 2.500 345,000 23,991 368,991 1,480,000
2/1/2033 2.500 - 19,678 19,678 1,480,000
8/1/2033 2.500 355,000 19,678 374,678 1,125,000
2/1/2034 2.625 - 15,241 15,241 1,125,000
8/1/2034 2.625 365,000 15,241 380,241 760,000
2/1/2035 2.750 - 10,450 10,450 760,000
8/1/2035 2.570 375,000 10,450 385,450 385,000
2/1/2036 2.570 - 5,294 5,294 385,000
8/1/2036 2.570 385,000 5,294 390,294 -
Grand Total: 6,190,000 1,944,489 8,134,489
TAX ALLOCATION BONDS REFUNDING BOND SERIES 2016 SUCCESSOR AGENCY DEBT
AMORTIZATION SCHEDULE
Projected FY 26-27 | Chowchilla Page 318
COST ALLOCATION PLAN (SECTION 7)
Cost Allocation Plan (Section 7)
Projected FY 26-27 | Chowchilla Page 319
COST ALLOCATION PLAN
SUMMARY OF ALLOCATIONS
This table quantifies the amount of indirect cost (overhead) that is required to support each operating department.
Each column represents a 'support service’ department — a department whose primary duty is to provide services to other City departments. For each support service department, the amount of indirect cost distributed to each department is identified. The first column, titled 'Total GF Allocation', reflects the total amount of General Fund indirect cost required to support each particular operating department. The last column, titled “Streets and Roads”, reflects the amount of street degradation being allocated to the Enterprise Funds. The Summary of Allocation Statistics baseline amounts used for allocating the expenses will be updated every three years.
TOTAL ALLOCATION COLUMN
The first column of the Summary of Allocations table reflects the total amount of General Fund indirect cost required to support a particular operating department. Not all departments will receive an allocation as described below.
DEPARTMENTS TO RECEIVE ALLOCATIONS
Departments within the General Fund will not receive an allocation because the Departments that are allocating expenses are also in the General Fund and there is no reason to allocate within the same fund. Other funds are not allowed to receive additional expenses and are included for their respective share of overall budgeted expense allocations. Funds 301-Gas Tax, 300-RSTP, 305-Streets and Roads and 350-357 Measure T are all streets and roads Special Revenue funds and their allocations are all combined into one allocation to fund 305-Streets and Roads. Fund 340—Measure N is also a special Revenue for Public Safety and is not allocated. The reaming funds to receive allocations are 280-Water, 260-Solid Waste, 240-Sewer, 325-Transit, 601- Fleet, 602-IT and 956-Successor Agency.
ALLOCATION WORKPAPERS
The remaining sections of this plan document the indirect cost allocations for each support service department. The results of these calculations are posted forward to the Summary of Allocations table. These work papers consist of three separate schedules for each support service department: 1) a narrative description, 2) identification of costs to be allocated and 3) detailed allocation worksheets.
NARRATIVE DESCRIPTION
A brief description of the support service department's operations is provided, including a list of the department's administrative functions. The allocation methodology for each administrative function is provided. Any special treatment of a particular line item is discussed.
COSTS TO BE ALLOCATED
This schedule lists the budgeted operating appropriations forecast for each support service department.
Subsequently, it breaks them down amongst the department’s various administrative functions. Next, if applicable, any non-budgeted costs are added. Finally, offsetting revenues, such as direct charges or other necessary credits are deducted. Through this process, the total cost of each administrative function is derived, to be distributed in the next schedule.
DETAIL ALLOCATIONS
The total cost of each administrative function is distributed to the City's various departments proportionately based on a set of statistics. The statistic selected for use must bear a reasonable relationship between the costs being
CITY WIDE COST ALLOCATION PLAN
Projected FY 26-27 | Chowchilla Page 320
distributed and the benefits received by the various City departments. Whenever possible, an empirical set of statistics is selected (rather than estimated percent of effort) to ensure impartiality and equitability.
CITY WIDE COST ALLOCATION PLAN
Projected FY 26-27 | Chowchilla Page 321
SUMMARY OF ALLOCATION STATISTICS
Support Service Allocation Methods
Funds highlighted in BOLD in the Summary of Allocations are the only funds that get an actual allocation. Street Degradation, Internal Service funds and Solid Waste have specific allocation plans with detail about the respective activities.
City Council
Agenda Number of Agenda Items - all session from 7/1/22 to 6/30/23 FTE Number of Full-Time Employee equivalents per program Non Allocable Not allocated
City Clerk
Agenda Number of Agenda Items - all session from 7/1/22 to 6/30/23 FTE Number of Full-Time Employee equivalents per program Non Allocable Not allocated
City Attorney
Agenda Number of Agenda Items - all session from 7/1/22 to 6/30/23 General Services
Civic Center Debt Service
Payment
Analysis performed in 2005 during the Phase I construction and pledged revenue sources that would pay for the debt service.
Total Budget per Program Percentage of total budgeted expenditures Pension Obiligation Bond The Percentage breakdown between Safety and Non-Safety is based on the amount financed in the bond. The allocation method is based on current number of employees in each group. 68% of Debt Service will be allocated to Miscellaneous groups and allocated based on the current number of Miscellaneous employees; 32% of Debt Service will be allocated directly to PD Safety and allocated based on the current number of Safety Employees.
Square Footage The two positions established for General Services are allocated based on square footage of buildings since their positions are building maintenance and janitorial.
City Administration
Agenda Number of Agenda Items - all session from 7/1/22 to 6/30/23 FTE Number of Full-Time Employee equivalents per program Total Budget per Program Percentage of total budgeted expenditures Square Footage Building maintenance is allocated based on square footage of buildings
Finance
Purchasing Percentage of total invoices processed for the city as a whole Receipts Percentage of total receipts processed for the city as a whole FTE Number of Full-Time Employee equivalents per program- to allocate payroll related expenses
Total Budget per Program Percentage of total budgeted expenditures
SUMMARY OF ALLOCATION STATISTICS
Projected FY 26-27 | Chowchilla Page 322
Community Development Based on Permits and Permitting Staff Streets and Roads
Street Degradation Water – 10%, Solid Waste – 8%, Sewer – 3%; See narrative for detail
Information Technology Personnel costs are allocated based on computer equipment Operating Costs are based on different types of Equipment Computers, Phones and Direct expenses
Software Support is based on Computers and Direct costs Fleet Based on the number of hours spent per vehicle and what department the vehicle is charged
Storm Drain Based on passed Ballot measure for Prop 218 The Storm Drain Allocation Plan cannot exceed the amount of Storm Drain O/M and Investment Earnings combined, even though the actual overhead allocation may be higher. The Storm Drain Allocation for the General fund comes from the Storm Drain Section, however only the difference of the available can be charged to the fund
Solid Waste Based on Prop 218 and Allocation Plans
The Solid Waste Allocation Plan for the General fund comes from the Solid Waste Section, however since the Street Degradation is already stated under Streets & Roads it is showing on the Summary in two places. It is not duplicated as it is only bolded for the Streets & Road, but noted under the Solid Waste Tab on the Summary for reference.
We have modified the Costs listed in the original Prop 218 from 38% to 26.03%. The reason for the reduction is to eliminate duplicates as the City Cleanup is part of the Street Degradation plan and included as part of that plan and the Franchise Fee was eliminated as it was tied to revenues and we are using actual O & M and employee costs.
SUMMARY OF ALLOCATION STATISTICS
Projected FY 26-27 | Chowchilla Page 323
SUMMARY OF ALLOCATIONS - GENERAL
FUND
GENERAL FUND
Fund Dept Description
TOTAL GF
ALLOCATION
S
City
Council City Clerk
City
Attorney
General
Services
City
Administratio
n Finance
Community
Development
100 1605 City Council 9,861 659 1,853 - 1,731 2,259 3,358 - 1610 City Clerk 36,219 989 2,780 - 22,385 4,058 6,008 - 1615 City Attorney 5,330 - - - 3,316 822 1,192 -
1600
&170
5 General Services- General
Government 769,869 26,588 74,773 102,632 375,127 46,621 144,128 - 1710 Administrative Services 37,444 989 2,780 - 23,147 4,247 6,282 - 1712 City Property 1,548 - - - 963 239 346 -
1720 Finance 137,836 3,888 10,935 - 87,699 14,216 21,098 - 2610 Police Sworn 412,447 18,401 51,748 - 166,914 70,647 104,738 - 2615 Police NET 14,157 1,318 3,707 - - 3,660 5,471 -
2705 Fire 21,132 593 1,668 - 10,151 3,528 5,191 -
4705 Planning & Zoning 313,624 3,295 9,267 - 73,249 16,012 23,632 188,169 6610 Community Pool 3,171 165 463 - 1,141 564 838 -
6615 Senior Services 1,235 - - - 768 190 276 -
6620 Parks & Facilities 72,649 2,010 5,653 - 44,949 8,076 11,961 - 6625 Community Relations 25,239 659 1,853 - 15,603 2,874 4,250 - 200 Airport 38,734 2,496 7,019 9,868 5,754 11,229 2,368 - 220 Storm Drain 85,737 927 2,606 2,961 11,636 4,101 63,507 - 240-242 Sewer 299,811 5,300 14,905 5,921 131,581 24,216 102,664 15,224 260 Solid Waste 120,462 1,215 3,417 4,934 29,499 12,692 68,705 - 280-283 Water 401,974 6,335 17,815 5,921 189,609 33,960 125,905 22,430 300
Regional Surface
Transportation Program
(RSTP) 8,436 243 683 987 3,377 1,913 1,233 -
301 Gas Tax 13,299 243 683 987 6,215 2,617 2,553 -
302 RMRA 11,589 486 1,367 1,974 3,490 3,017 1,255 -
303
American Rescue Plan Act
(ARPA) 91,594 - - - 60,208 12,807 18,579 -
305 Streets & Roads- LTF 213,851 4,969 13,974 7,895 67,923 20,147 33,278 65,666 310
Maintenance Assessment
District 24,626 1,215 3,417 4,934 4,789 6,567 3,704 -
325 Transit 108,661 4,008 11,270 6,908 53,667 15,713 17,095 - 340 Measure N Public Safety 219,077 5,585 15,707 3,947 125,239 25,555 43,043 - 341 Fire SAFER Grant 5,942 355 998 987 2,175 490 937 -
350-357 Measure T 35,146 729 2,050 2,961 16,144 7,230 6,032 - 380 Fire Impact Fees 12,018 729 2,050 2,961 1,898 3,698 683 - 382 Public Building Impact Fees 115,975 486 1,367 1,974 108,902 2,598 648 - 383-385 Park Development Fees 22,538 486 1,367 1,974 10,301 4,706 3,705 - 386 Police Impact Fees 12,314 486 1,367 1,974 3,941 3,129 1,417 - 388
Waste Water System Capital
Reserve 8,932 486 1,367 1,974 1,837 2,607 661 -
390 Signalization Impact Fund 7,018 486 1,367 1,974 647 2,312 233 - 392 Storm Drain Capital Reserve 22,968 486 1,367 1,974 10,569 4,772 3,801 - 394 Road Impact Fees 14,008 486 1,367 1,974 4,995 3,390 1,797 - 396 Water System Capital Reserve 9,171 486 1,367 1,974 1,987 2,644 714 - 400 CDBG grant PI 13,083 486 1,367 1,974 3,907 3,120 2,230 - 450 HOME Grant PI 6,598 486 1,367 1,974 54 2,165 553 -
452 HOME Grant 2019 729 2,050 2,961 8,725 5,391 3,279 - 453 HOME-Shasta 3,093 243 683 987 65 1,092 23 -
460 Cal Home Grant 17,955 729 2,050 2,961 12,215 - -
470 PLHA Grant 11,557 - - - 11,557 - -
SUMMARY OF ALLOCATIONS
Projected FY 26-27 | Chowchilla Page 324
480 CDBG CV-1 7,138 486 1,367 1,974 656 2,314 342 -
481 CDBG CV-2 & 3 13,750 486 1,367 1,974 4,571 3,285 2,068 - 496 CDBG Grant 7,212 486 1,367 1,974 482 2,271 633 -
497 CDBG Grant 12,022 486 1,367 1,974 3,562 3,035 1,599 - 498 NSP Olivero 3,096 243 683 987 65 1,092 26 -
499
Economic Development Block
Grants (EDBG) 3,894 243 683 987 563 1,215 202 -
588 Berenda Slough Bridge - - - - - - -
589 Riverside/Ith & Kings Project - - - - - - -
590 Alley Paving Projects - - - - - - -
601 Fleet 41,812 1,421 3,996 2,961 15,987 6,112 11,335 - 602 Information Technology 74,473 2,356 6,626 3,947 32,926 10,378 18,240 - 800
Community Facilities District
(CFD) 37,047 1,458 4,100 5,921 11,248 9,244 5,076 -
840 Greenhills Assessment District 15,715 - - - 9,524 2,361 3,830 - 842
Pheasant Run Assessment
District 11,803 - - - 7,029 1,743 3,030 -
916 2005 Civic Center Bond 10,370 - - - 6,450 1,599 2,320 - 918 PFA-CREB GF 5,270 - - - 3,278 813 1,179 -
919 Pension Obligation Bond 25,353 - - - 15,705 3,893 5,754 - 956 Successor Agency 93,826 2,187 6,150 8,882 66,667 3,680 6,261 - Totals 4,180,709 110,801 311,598 225,000 1,898,763 454,925 911,269 291,488
SUMMARY OF ALLOCATIONS
Projected FY 26-27 | Chowchilla Page 325
SUMMARY OF ALLOCATIONS - OTHER
FUNDS
STREETS AND
ROADS INTERNAL SERVICE FUNDS STORM DRAIN SOLID WASTE
Fund Dept Description Street Degradation IT FLEET Overhead to GF Overhead to GF 100 1605 City Council - -
1610 City Clerk - -
1615 City Attorney - -
1600
&1705 General Services- General Government - 65,695 216,964 1710 Administrative Services 109,393 3,465 -
1712 City Property - -
1720 Finance 96,511 -
2610 Police Sworn 296,191 114,246 -
2615 Police NET - -
2705 Fire 42,254 12,725 -
4705 Planning & Zoning 67,968 455 -
6610 Community Pool - -
6615 Senior Services - -
6620 Parks & Facilities 12,474 63,514 -
6625 Community Relations - -
200 Airport - -
220 Storm Drain - -
240-242 Sewer 91,069 27,172 11,930 -
260 Solid Waste 364,278 - -
280-283 Water 151,782 159,697 42,722 -
300
Regional Surface Transportation
Program (RSTP) - -
301 Gas Tax - -
302 RMRA - -
303 American Rescue Plan Act (ARPA) - -
305 Streets & Roads- LTF 2,428,518 - 74,309
310 Maintenance Assessment District - -
325 Transit 41,834 -
340 Measure N Public Safety - -
341 Fire SAFER Grant - -
350-357 Measure T - -
380 Fire Impact Fees - -
382 Public Building Impact Fees - -
383-385 Park Development Fees - -
386 Police Impact Fees - -
388 Waste Water System Capital Reserve - -
390 Signalization Impact Fund - -
392 Storm Drain Capital Reserve - -
394 Road Impact Fees - -
396 Water System Capital Reserve - -
400 CDBG grant PI - -
450 HOME Grant PI - -
452 HOME Grant 2019 - -
453 HOME-Shasta - -
460 Cal Home Grant - -
470 PLHA Grant - -
480 CDBG CV-1 - -
481 CDBG CV-2 & 3 - -
496 CDBG Grant - -
497 CDBG Grant - -
498 NSP Olivero - -
SUMMARY OF ALLOCATIONS
Projected FY 26-27 | Chowchilla Page 326
499
Economic Development Block Grants
(EDBG) - -
588 Berenda Slough Bridge - -
589 Riverside/Ith & Kings Project - -
590 Alley Paving Projects - -
601 Fleet 13,698 -
602 Information Technology - -
800 Community Facilities District (CFD) - -
840 Greenhills Assessment District - -
842 Pheasant Run Assessment District - -
916 2005 Civic Center Bond - -
918 PFA-CREB GF - -
919 Pension Obligation Bond - -
956 Successor Agency - -
Totals 3,035,648 867,191 323,365 65,695 216,964
SUMMARY OF ALLOCATIONS
Projected FY 26-27 | Chowchilla Page 327
SUPPORT SERVICE - CITY COUNCIL
DESCRIPTION OF SERVICE
The City Council is responsible for approving all legislation and formulating City policies. The Council's objectives are broad and include translating public attitudes and service requirements into policies and programs, so that desired levels of service can be provided efficiently and economically. The Council keeps abreast of current State and Federal legislation.
The City Council conducts its meetings in public session on the second and fourth Tuesday of each month and at other times when special meetings are called.
ALLOCATION METHOD
40% of the City Council's budget is allocated based on a sample of agenda items 40% of the City Council's budget is allocated based on the number of FTE’s per department/program 20% of the City Council's budget is not allocated. This recognizes that a portion of City Council's time is spent on non-administrative type functions
Costs to Be Allocated-City Council
TOTAL AGENDA FTE
NON
ALLOCABLE
40% 40% 20%
Personnel Costs 53,458 21,383 21,383 10,692
Other Expenses and costs
Supplies 800 320 320 160
Services 5,743 2,297 2,297 1,149
Travel/Meetings/Dues 29,500 11,800 11,800 5,900
Community Promotion 49,000 19,600 19,600 9,800
OPERATIONAL EXPENDITURES 138,501 55,400 55,400 27,700
SUPPORT SERVICE- CITY COUNCIL
Projected FY 26-27 | Chowchilla Page 328
DETAL ALLOCATIONS - CITY COUNCIL
AGENDA 55,400 FTE 55,400
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation Dist Base % Allocation 100 1605 City Council 659- 0%- 1.00 1% 659
1610 City Clerk 989- 0%- 1.50 2% 989
1615 City Attorney - - 0%- - 0%-
1705
General ServicesGeneral Government 26,588 104.00 46% 25,270 2.00 2% 1,318 1710
Administrative
Services 989- 0%- 1.50 2% 989
1712 City Property - - 0%- - 0%-
1720 Finance 3,888- 0%- 5.90 7% 3,888
2610 Police Sworn 18,401- 0%- 27.92 33% 18,401
2615 Police NET 1,318- 0%- 2.00 2% 1,318
2705 Fire 593- 0%- 0.90 1% 593
4705
Community
Development 3,295- 0%- 5.00 6% 3,295
6610 Community Pool 165- 0%- 0.25 0% 165
6615 Senior Services - - 0%- - 0%-
6620 Parks & Facilities 2,010- 0%- 3.05 4% 2,010
6625 Community Relations 659- 0%- 1.00 1% 659
200 Airport 2,496 10.00 4% 2,430 0.10 0% 66
220 Storm Drain 927 3.00 1% 729 0.30 0% 198
240-
242 Sewer 5,300 6.00 3% 1,458 5.83 7% 3,842
260 Solid Waste 1,215 5.00 2% 1,215- 0%-
280-
283 Water 6,335 6.00 3% 1,458 7.40 9% 4,877
300
Regional Surface
Transportation
Program (RSTP) 243 1.00 0% 243- 0%-
301 Gas Tax 243 1.00 0% 243- 0%-
302 RMRA 486 2.00 1% 486- 0%-
303
American Rescue
Plan Act (ARPA) - - 0%- - 0%-
305 Streets & Roads- LTF 4,969 8.00 4% 1,944 4.59 5% 3,025 310
Maintenance
Assessment District 1,215 5.00 2% 1,215- 0%-
325 Transit 4,008 7.00 3% 1,701 3.50 4% 2,307
340
Measure N Public
Safety Tax 5,585 4.00 2% 972 7.00 8% 4,613
341 Fire SAFER Grant 355 1.00 0% 243 0.17 0% 112
350-
357 Measure T 729 3.00 1% 729- 0%-
380 Fire Impact Fees 729 3.00 1% 729- 0%-
382
Public Building
Impact Fees 486 2.00 1% 486- 0%-
384
Park Development
Fees 486 2.00 1% 486- 0%-
386 Police Impact Fees 486 2.00 1% 486- 0%-
388
Waste Water System
Capital Reserve 486 2.00 1% 486- 0%-
390
Signalization Impact
Fund 486 2.00 1% 486- 0%-
392
Storm Drain Capital
Reserve 486 2.00 1% 486- 0%-
394 Road Impact Fees 486 2.00 1% 486- 0%-
SUPPORT SERVICE- CITY COUNCIL
Projected FY 26-27 | Chowchilla Page 329
396
Water System Capital
Reserve 486 2.00 1% 486- 0%-
400 CDBG grant PI 486 2.00 1% 486- 0%-
450 HOME Grant PI 486 2.00 1% 486- 0%-
452 HOME Grant 2019 729 3.00 1% 729- 0%-
453 HOME-Shasta 243 1.00 0% 243- 0%-
460 Cal Home Grant 729 3.00 1% 729- 0%-
470 PLHA Grant - - 0%- - 0%-
480 CDBG CV-1 486 2.00 1% 486- 0%-
481 CDBG CV-2 & 3 486 2.00 1% 486- 0%-
496 CDBG Grant 486 2.00 1% 486- 0%-
497 CDBG Grant 486 2.00 1% 486- 0%-
498 NSP Olivero 243 1.00 0% 243- 0%-
499
Economic
Development Block
Grants (EDBG) 243 1.00 0% 243- 0%-
588
Berenda Slough
Bridge - - 0%- - 0%-
589
Riverside/Ith & Kings
Project - - 0%- - 0%-
590 Alley Paving Projects - - 0%- - 0%-
601 Fleet 1,421 3.00 1% 729 1.05 1% 692
602
Information
Technology 2,356 4.00 2% 972 2.10 2% 1,384
800
Community Facilities
District (CFD) 1,458 6.00 3% 1,458- 0%-
840
Greenhills
Assessment District - - 0%- - 0%-
842
Pheasant Run
Assessment District - - 0%- - 0%-
916
2005 Civic Center
Bond - - 0%- - 0%-
918 PFA-CREB GF - - 0%- - 0%-
919
Pension Obligation
Bond - - 0%- - 0%-
956 Successor Agency 2,187 9.00 4% 2,187- 0%-
Totals 110,801 228
100
% 55,400 84.06
100
% 55,400
SUPPORT SERVICE- CITY COUNCIL
Projected FY 26-27 | Chowchilla Page 330
SUPPORT SERVICE - CITY CLERK
DESCRIPTION OF SERVICE
The City Clerk is the local official administering 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 statues including the Political Reform Act. The City Clerk manages public inquiries and relationships and arranges for ceremonial and official functions. The City Clerk assists in the administration of risk exposure reduction and participates on the Central Valley Risk Management Authority (CSJVRMA) Board of Directors as an alternate board member. The City Clerk gives administrative direction, manages and coordinates the day to day operation of the City Clerk’s Office and the Administrative Services Department including Human Resources, Risk Management, Community Relations, and Transit. The City Clerk manages public inquiries and relationships and arranges for ceremonial and official functions.
The City Clerk prepares City council and other agency and authority agendas for review by the City Administrator; prepares meeting notices, proclamations, and certificates, and coordinates with recipient for scheduling on Council agenda; duplicates and distributes agenda packets; prepares Council chambers for meetings; publishes ordinances, resolutions, and notices of public hearings; posts and mails notices of public hearing and Council actions affecting local residents; ensures compliance with the Brown Act; oversees the receipt and maintenance of official City documents and records; summarizes Council actions and instruction to City staff; prepare Local Appointments List; provides for codification of the Municipal Code; administers the electronic imaging system; coordinates Records Management tasks across departments; assists in the development and preparation of the annual preliminary budget for the Department; review and evaluate budgetary and financial data; monitor and control income and expenditures in accordance with established limitations; oversees the City’s bidding process by ensuring compliance with bidding procedures, scheduling bid openings; serves as the Elections Official and serves many other city functions.
ALLOCATION METHOD
40% of the City Clerk budget is allocated based on a sample of agenda items. 40% of the City Clerk budget is allocated based on the number of FTE’s per department/program. 20% of the City Clerk budget is not allocated. This recognizes that a portion of City Clerk's time is spent on nonadministrative type functions Costs to Be Allocated-City Clerk
TOTAL AGENDA FTE
NON
ALLOCAB
LE
40% 40% 20%
Personnel Costs 249,919 99,968 99,968 49,984
Other Expenses and costs
Supplies 3,500 1,400 1,400 700
Printing, Advertising, and Publications 24,000 9,600 9,600 4,800 Services 41,578 16,631 16,631 8,316
Travel/Meetings/Dues/Memberships 10,500 4,200 4,200 2,100 Elections 60,000 24,000 24,000 12,000
OPERATIONAL EXPENDITURES 389,497 155,799 155,799 77,899
SUPPORT SERVICE- CITY CLERK
Projected FY 26-27 | Chowchilla Page 331
DETAIL ALLOCATIONS - CITY CLERK
AGENDA 155,799 FTE 155,799
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation Dist Base % Allocation 100 1605 City Council 1,853 - 0% - 1.00 1% 1,853
1610 City Clerk 2,780 - 0% - 1.50 2% 2,780
1615 City Attorney - - 0% - - 0% -
1705 General Services- General Government 74,773 104.00 46% 71,066 2.00 2% 3,707 1710 Administrative Services 2,780 - 0% - 1.50 2% 2,780 1712 City Property - - 0% - - 0% -
1720 Finance 10,935 - 0% - 5.90 7% 10,935
2610 Police Sworn 51,748 - 0% - 27.92 33% 51,748
2615 Police NET 3,707 - 0% - 2.00 2% 3,707
2705 Fire 1,668 - 0% - 0.90 1% 1,668
4705 Community Development 9,267 - 0% - 5.00 6% 9,267
6610 Community Pool 463 - 0% - 0.25 0% 463
6615 Senior Services - - 0% - - 0% -
6620 Parks & Facilities 5,653 - 0% - 3.05 4% 5,653
6625 Community Relations 1,853 - 0% - 1.00 1% 1,853
200 Airport 7,019 10.00 4% 6,833 0.10 0% 185
220 Storm Drain 2,606 3.00 1% 2,050 0.30 0% 556
240-242 Sewer 14,905 6.00 3% 4,100 5.83 7% 10,805
260 Solid Waste 3,417 5.00 2% 3,417 - 0% -
280-283 Water 17,815 6.00 3% 4,100 7.40 9% 13,715
300
Regional Surface Transportation Program
(RSTP) 683 1.00 0% 683 - 0% -
301 Gas Tax 683 1.00 0% 683 - 0% -
302 RMRA 1,367 2.00 1% 1,367 - 0% -
303 American Rescue Plan Act (ARPA) - - 0% - - 0% -
305 Streets & Roads- LTF 13,974 8.00 4% 5,467 4.59 5% 8,507 310 Maintenance Assessment District 3,417 5.00 2% 3,417 - 0% - 325 Transit 11,270 7.00 3% 4,783 3.50 4% 6,487
340 Measure N 15,707 4.00 2% 2,733 7.00 8% 12,974
341 Fire SAFER Grant 998 1.00 0% 683 0.17 0% 315
350-357 Measure T 2,050 3.00 1% 2,050 - 0% -
380 Fire Impact Fees 2,050 3.00 1% 2,050 - 0% -
382 Public Building Impact Fees 1,367 2.00 1% 1,367 - 0% - 384 Park Development Fees 1,367 2.00 1% 1,367 - 0% -
386 Police Impact Fees 1,367 2.00 1% 1,367 - 0% -
388 Waste Water System Capital Reserve 1,367 2.00 1% 1,367 - 0% - 390 Signalization Impact Fund 1,367 2.00 1% 1,367 - 0% - 392 Storm Drain Capital Reserve 1,367 2.00 1% 1,367 - 0% - 394 Road Impact Fees 1,367 2.00 1% 1,367 - 0% -
396 Water System Capital Reserve 1,367 2.00 1% 1,367 - 0% - 400 CDBG grant PI 1,367 2.00 1% 1,367 - 0% -
450 HOME Grant PI 1,367 2.00 1% 1,367 - 0% -
452 HOME Grant 2019 2,050 3.00 1% 2,050 - 0% -
453 HOME-Shasta 683 1.00 0% 683 - 0% -
460 Cal Home Grant 2,050 3.00 1% 2,050 - 0% -
470 PLHA Grant - - 0% - - 0% -
480 CDBG CV-1 1,367 2.00 1% 1,367 - 0% -
481 CDBG CV-2 & 3 1,367 2.00 1% 1,367 - 0% -
496 CDBG Grant 1,367 2.00 1% 1,367 - 0% -
497 CDBG Grant 1,367 2.00 1% 1,367 - 0% -
498 NSP Olivero 683 1.00 0% 683 - 0% -
499
Economic Development Block Grants
(EDBG) 683 1.00 0% 683 - 0% -
588 Berenda Slough Bridge - - 0% - - 0% -
589 Riverside/Ith & Kings Project - - 0% - - 0% -
SUPPORT SERVICE- CITY CLERK
Projected FY 26-27 | Chowchilla Page 332
590 Alley Paving Projects - - 0% - - 0% -
601 Fleet 3,996 3.00 1% 2,050 1.05 1% 1,946
602 Information Technology 6,626 4.00 2% 2,733 2.10 2% 3,892 800 Community Facilities District (CFD) 4,100 6.00 3% 4,100 - 0% - 840 Greenhills Assessment District - - 0% - - 0% -
842 Pheasant Run Assessment District - - 0% - - 0% -
916 2005 Civic Center Bond - - 0% - - 0% -
918 PFA-CREB GF - - 0% - - 0% -
919 Pension Obligation Bond - - 0% - - 0% -
956 Successor Agency 6,150 9.00 4% 6,150 - 0% -
Totals 311,598 228 100% 155,799 84.06 100% 155,799
SUPPORT SERVICE- CITY CLERK
Projected FY 26-27 | Chowchilla Page 333
SUPPORT SERVICE - CITY ATTORNEY
DESCRIPTION OF SERVICE
The City Attorney serves the citizens of Chowchilla as its Chief Legal Advisor. The City Attorney defends and protects the City from losses when lawsuits are filed against it, seeks monetary recovery on behalf of the City and provides legal support and advice to the City Council, City Administrator and City Departments.
The City Attorney reviews all agenda items to ensure accuracy and that all laws are being adhered to, gives direction to staff regarding legal matters, reviews all contracts for accuracy and to make sure the City’s best interests are being considered, and provides labor law advice.
ALLOCATION METHOD
100% of the City Attorney’s budget is allocated based on a sample of Agenda items.
Costs to Be Allocated-City Attorney
TOTAL AGENDA
100%
Personnel Costs
Other Expenses and costs
Supplies -
Printing and Publications -
Services 225,000 225,000
Travel/Meetings/Dues/Memberships -
Elections -
OPERATIONAL EXPENDITURES
$ -
$ 225,000 $ 225,000
SUPPORT SERVICE- CITY ATTORNEY
Projected FY 26-27 | Chowchilla Page 334
DETAIL ALLOCATIONS - CITY ATTORNEY
AGENDA 225,000
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
100 1605 City Council - - 0% -
1610 City Clerk - - 0% -
1615 City Attorney - - 0% -
1705 General Services- General Government 102,632 104.00 46% 102,632 1710 Administrative Services - - 0% -
1712 City Property - - 0% -
1720 Finance - - 0% -
2610 Police Sworn - - 0% -
2615 Police NET - - 0% -
2705 Fire - - 0% -
4705 Community Development - - 0% -
6610 Community Pool - - 0% -
6615 Senior Services - - 0% -
6620 Parks & Facilities - - 0% -
6625 Community Relations - - 0% -
200 Airport 9,868 10.00 4% 9,868
220 Storm Drain 2,961 3.00 1% 2,961
240-242 Sewer 5,921 6.00 3% 5,921
260 Solid Waste 4,934 5.00 2% 4,934
280-283 Water 5,921 6.00 3% 5,921
300 Regional Surface Transportation Program (RSTP) 987 1.00 0% 987 301 Gas Tax 987 1.00 0% 987
302 RMRA 1,974 2.00 1% 1,974
303 American Rescue Plan Act (ARPA) - - 0% -
305 Streets & Roads- LTF 7,895 8.00 4% 7,895
310 Maintenance Assessment District 4,934 5.00 2% 4,934 325 Transit 6,908 7.00 3% 6,908
340 Measure N Public Safety 3,947 4.00 2% 3,947
341 Fire SAFER Grant 987 1.00 0% 987
350-357 Measure T 2,961 3.00 1% 2,961
380 Fire Impact Fees 2,961 3.00 1% 2,961
382 Public Building Impact Fees 1,974 2.00 1% 1,974
384 Park Development Fees 1,974 2.00 1% 1,974
386 Police Impact Fees 1,974 2.00 1% 1,974
388 Waste Water System Capital Reserve 1,974 2.00 1% 1,974 390 Signalization Impact Fund 1,974 2.00 1% 1,974
392 Storm Drain Capital Reserve 1,974 2.00 1% 1,974
394 Road Impact Fees 1,974 2.00 1% 1,974
396 Water System Capital Reserve 1,974 2.00 1% 1,974
400 CDBG grant PI 1,974 2.00 1% 1,974
450 HOME Grant PI 1,974 2.00 1% 1,974
452 HOME Grant 2019 2,961 3.00 1% 2,961
453 HOME-Shasta 987 1.00 0% 987
460 Cal Home Grant 2,961 3.00 1% 2,961
470 PLHA Grant - - 0% -
480 CDBG CV-1 1,974 2.00 1% 1,974
481 CDBG CV-2 & 3 1,974 2.00 1% 1,974
496 CDBG Grant 1,974 2.00 1% 1,974
497 CDBG Grant 1,974 2.00 1% 1,974
498 NSP Olivero 987 1.00 0% 987
499 Economic Development Block Grants (EDBG) 987 1.00 0% 987 588 Berenda Slough Bridge - - 0% -
589 Riverside/Ith & Kings Project - - 0% -
590 Alley Paving Projects - - 0% -
601 Fleet 2,961 3.00 1% 2,961
602 Information Technology 3,947 4.00 2% 3,947
SUPPORT SERVICE- CITY ATTORNEY
Projected FY 26-27 | Chowchilla Page 335
800 Community Facilities District (CFD) 5,921 6.00 3% 5,921 840 Greenhills Assessment District - - 0% -
842 Pheasant Run Assessment District - - 0% -
916 2005 Civic Center Bond - - 0% -
918 PFA-CREB GF - - 0% -
919 Pension Obligation Bond - - 0% -
956 Successor Agency 8,882 9.00 4% 8,882
Totals 225,000 228
100
% 225,000
SUPPORT SERVICE- CITY ATTORNEY
Projected FY 26-27 | Chowchilla Page 336
SUPPORT SERVICE - GENERAL SERVICES
DESCRIPTION OF SERVICE
The General Services Department provides services to the City as a whole and not one individual program. Expenses such as the Civic Center debt service payment, building operations and maintenance, audit expenses, postage, office supplies, building energy costs and City-Wide contracted services that benefit the entire City.
ALLOCATION METHOD
100% of the Civic Center debt service payment is allocated based on an analysis performed in 2005 during the Phase I construction and pledged revenue sources that would pay for the debt service. 100% of remaining costs with the exception of the Pension Obligation Bond are allocated based on total budget per program.
100% of the Pension Obligation Bond is allocated based on the percentage breakdown between Safety and NonSafety. 68% is allocated to miscellaneous groups based on current staffing. 32% is allocated to Police Safety. 100% of one Parks and Facilities worker is being allocated based on square footage for all buildings for building maintenance.
Costs to Be Allocated-General Services
TOTAL Civic Center
TOTAL BUDGET
PER PROGRAM
100% 100%
Personnel Costs 343,663 - 343,663
Other Expenses and costs
Supplies 23,700 - 23,700
Printing and Publications -
Services & JCI Debt Service 588,659 - 588,659
Travel/Meetings/Dues/Memberships 5,000 - 5,000
Energy 27,000 - 27,000
OPERATIONAL EXPENDITURES 988,022 988,022
Debt Service - Civic Center 345,488 345,488 -
Allocated to 1705 Safety & PD Misc Miscellaneous
Debt Service- Safety (38%) 297,454 -
Debt Service - Miscellaneous (62%) 485,319 - 485,319
Total Pension Obligation Debt Service 485,319 297,454 485,319 Total Allocated $ 1,818,829
SUPPORT SERVICE- GENERAL SERVICES
Projected FY 26-27 | Chowchilla Page 337
DETAIL ALLOCATIONS - GENERAL
SERVICES
Debt Srvc 345,488
Total Budgeted
Expenses 644,359
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation Dist Base % Allocation 100 1605 City Council 1,745 - 0.00% - 99,195 0.27% 1,745 1610 City Clerk 20,107 - 0.00% - 303,433 0.83% 5,336
1615 City Attorney 3,341 - 0.00% - 190,000 0.52% 3,341
1600
&1705
General ServicesGeneral Government 370,700 31 31.00% 107,101 2,221,216 6.06% 39,064 1710 Administrative Services 20,875 - 0.00% - 347,093 0.95% 6,104 1712 City Property 971 - 0.00% - 55,196 0.15% 971
1720 Finance 77,354 - 0.00% - 789,965 2.16% 13,893
2610 Police Sworn 204,211 - 0.00% - 4,518,596 12.33% 79,468 2615 Police NET - - 0.00% - 0 0.00% -
2705 Fire 8,778 - 0.00% - 434,831 1.19% 7,647
4705 Community Development 67,280 - 0.00% - 1,585,968 4.33% 27,892 6610 Community Pool 746 - 0.00% - 24,577 0.07% 432
6615 Senior Services 774 - 0.00% - 44,009 0.12% 774
6620 Parks & Facilities 40,233 - 0.00% - 576,363 1.57% 10,136 6625 Community Relations 14,090 - 0.00% - 241,246 0.66% 4,243 200 Airport 5,609 1 1.00% 3,455 66,484 0.18% 1,169
220 Storm Drain 11,183 2 2.00% 6,910 74,987 0.20% 1,319 240-
242 Sewer 122,870 8 8.00% 27,639 1,639,082 4.47% 28,826 260 Solid Waste 29,730 - 0.00% - 1,690,461 4.61% 29,730 280-
283 Water 178,687 12 12.00% 41,459 3,227,125 8.81% 56,755 300
Regional Surface
Transportation Program
(RSTP) 3,403 - 0.00% - 193,511 0.53% 3,403
301 Gas Tax 6,264 - 0.00% - 356,179 0.97% 6,264
302 RMRA 3,517 - 0.00% - 200,000 0.55% 3,517
303
American Rescue Plan
Act (ARPA) 60,659 - 0.00% - 2,960,225 8.08% 52,061
305 Streets & Roads- LTF 60,925 - 0.00% - 725,649 1.98% 12,762 310
Maintenance
Assessment District 4,827 - 0.00% - 274,465 0.75% 4,827 325 Transit 48,312 - 0.00% - 410,676 1.12% 7,222
340
Measure N Public Safety
Tax 76,525 - 0.00% - 2,945,812 8.04% 51,807
341 Fire SAFER Grant 2,189 - 0.00% - 41,398 0.11% 728
350-
357 Measure T 16,270 - 0.00% - 925,152 2.53% 16,270
380 Fire Impact Fees 1,913 - 0.00% - 108,751 0.30% 1,913 382
Public Building Impact
Fees 108,916 31 31.00% 107,101 103,207 0.28% 1,815
383-
385
All Park Development
Fees 10,382 - 0.00% - 590,318 1.61% 10,382
386 Police Impact Fees 3,972 - 0.00% - 225,847 0.62% 3,972 388
Waste Water System
Capital Reserve 1,852 - 0.00% - 105,287 0.29% 1,852
390
Signalization Impact
Fund 652 - 0.00% - 37,090 0.10% 652
392
Storm Drain Capital
Reserve 10,651 - 0.00% - 605,641 1.65% 10,651
394 Road Impact Fees 5,034 - 0.00% - 286,258 0.78% 5,034
SUPPORT SERVICE- GENERAL SERVICES
Projected FY 26-27 | Chowchilla Page 338
396
Water System Capital
Reserve 2,002 - 0.00% - 113,839 0.31% 2,002
400 CDBG grant PI 3,938 - 0.00% - 223,900 0.61% 3,938
450 HOME Grant PI 55 - 0.00% - 3,100 0.01% 55
452 HOME Grant 2019 8,793 - 0.00% - 500,000 1.36% 8,793 453 HOME-Shasta 65 - 0.00% - 3,700 0.01% 65
460 Cal Home Grant 12,311 - 0.00% - 700,000 1.91% 12,311 470 PLHA Grant 11,648 - 0.00% - 662,295 1.81% 11,648
480 CDBG CV-1 661 - 0.00% - 37,566 0.10% 661
481 CDBG CV-2 & 3 4,607 - 0.00% - 261,940 0.71% 4,607
496 CDBG Grant 486 - 0.00% - 27,614 0.08% 486
497 CDBG Grant 3,590 - 0.00% - 204,103 0.56% 3,590
498 NSP Olivero 65 - 0.00% - 3,700 0.01% 65
499
Economic Development
Block Grants (EDBG) 567 - 0.00% - 32,248 0.09% 567
588 Berenda Slough Bridge - - 0.00% - - 0.00% -
589
Riverside/Ith & Kings
Project - - 0.00% - - 0.00% -
590 Alley Paving Projects - - 0.00% - - 0.00% -
601 Fleet 14,315 - 0.00% - 222,465 0.61% 3,912
602 Information Technology 29,749 - 0.00% - 515,757 1.41% 9,071 800
Community Facilities
District (CFD) 11,336 - 0.00% - 644,600 1.76% 11,336
840
Greenhills Assessment
District 9,598 - 0.00% - 545,761 1.49% 9,598
842
Pheasant Run
Assessment District 7,084 - 0.00% - 402,826 1.10% 7,084 916 2005 Civic Center Bond 6,501 - 0.00% - 369,644 1.01% 6,501 918 PFA-CREB GF 3,304 - 0.00% - 187,875 0.51% 3,304
919
Pension Obiligation
Bonds 15,828 - 0.00% - 899,975 2.46% 15,828
956-
958 Successor Agency 66,783 15 15.00% 51,823 850,636 2.32% 14,960 Totals 1,818,829 100 100% 345,488 36,638,837 100% 644,359
SUPPORT SERVICE- GENERAL SERVICES
Projected FY 26-27 | Chowchilla Page 339
DETAIL ALLOCATIONS- GENERAL SERVICES
CONTINUED
# of
Employees
for POB Safety 297,454
# of
Employee
s for POB Misc 485,319
Fund Dept Description Dist Base % Allocation Dist Base % Allocation 100 1605 City Council - 0.00% - - 0.00% -
1610 City Clerk - 0.00% - 1.50 2.66% 12,887
1615 City Attorney - 0.00% - - 0.00% -
1600
&1705
General ServicesGeneral Government - 0.00% - 1.00 1.77% 8,591 1710
Administrative
Services - 0.00% - 1.50 2.66% 12,887
1712 City Property - 0.00% - - 0.00% -
1720 Finance - 0.00% - 6.40 11.33% 54,984
2610 Police Sworn 19.00 86.36% 256,892 10.00 17.70% 85,912 2615 Police NET - 0.00% - - 0.00% -
2705 Fire - 0.00% - - 0.00% -
4705
Community
Development - 0.00% - 4.00 7.08% 34,365
6610 Community Pool - 0.00% - - 0.00% -
6615 Senior Services - 0.00% - - 0.00% -
6620 Parks & Facilities - 0.00% - 3.05 5.40% 26,203
6625 Community Relations - 0.00% - 1.00 1.77% 8,591
200 Airport - 0.00% - 0.10 0.18% 859
220 Storm Drain - 0.00% - 0.30 0.53% 2,577
240-
242 Sewer - 0.00% - 5.83 10.32% 50,087
260 Solid Waste - 0.00% - - 0.00% -
280-
283 Water - 0.00% - 7.40 13.10% 63,575
300
Regional Surface
Transportation
Program (RSTP) - 0.00% - - 0.00% -
301 Gas Tax - 0.00% - - 0.00% -
302 RMRA - 0.00% - - 0.00% -
303
American Rescue Plan
Act (ARPA) - 0.00% - 1.00 1.77% 8,591
305 Streets & Roads- LTF - 0.00% - 4.59 8.13% 39,434
310
Maintenance
Assessment District - 0.00% - - 0.00% -
325 Transit - 0.00% - 3.50 6.20% 30,069
340
Measure N Public
Safety Tax 3.00 13.64% 40,562 2.00 3.54% 17,182
341 Fire SAFER Grant - 0.00% - 0.17 0.30% 1,461
350-
357 Measure T - 0.00% - - 0.00% -
380 Fire Impact Fees - 0.00% - - 0.00% -
382
Public Building Impact
Fees - 0.00% - - 0.00% -
383-
385
All Park Development
Fees - 0.00% - - 0.00% -
386 Police Impact Fees - 0.00% - - 0.00% -
388
Waste Water System
Capital Reserve - 0.00% - - 0.00% -
390
Signalization Impact
Fund - 0.00% - - 0.00% -
392
Storm Drain Capital
Reserve - 0.00% - - 0.00% -
SUPPORT SERVICE- GENERAL SERVICES
Projected FY 26-27 | Chowchilla Page 340
394 Road Impact Fees - 0.00% - - 0.00% -
396
Water System Capital
Reserve - 0.00% - - 0.00% -
400 CDBG grant PI - 0.00% - - 0.00% -
450 HOME Grant PI - 0.00% - - 0.00% -
452 HOME Grant 2019 - 0.00% - - 0.00% -
453 HOME-Shasta - 0.00% - - 0.00% -
460 Cal Home Grant - 0.00% - - 0.00% -
470 PLHA Grant - 0.00% - - 0.00% -
480 CDBG CV-1 - 0.00% - - 0.00% -
481 CDBG CV-2 & 3 - 0.00% - - 0.00% -
496 CDBG Grant - 0.00% - - 0.00% -
497 CDBG Grant - 0.00% - - 0.00% -
498 NSP Olivero - 0.00% - - 0.00% -
499
Economic
Development Block
Grants (EDBG) - 0.00% - - 0.00% -
588 Berenda Slough Bridge - 0.00% - - 0.00% -
589
Riverside/Ith & Kings
Project - 0.00% - - 0.00% -
590 Alley Paving Projects - 0.00% - - 0.00% -
601 Fleet - 0.00% - 1.05 1.86% 9,021
602
Information
Technology - 0.00% - 2.10 3.72% 18,042
800
Community Facilities
District (CFD) - 0.00% - - 0.00% -
840
Greenhills Assessment
District - 0.00% - - 0.00% -
842
Pheasant Run
Assessment District - 0.00% - - 0.00% -
916
2005 Civic Center
Bond - 0.00% - - 0.00% -
918 PFA-CREB GF - 0.00% - - 0.00% -
919
Pension Obiligation
Bonds - 0.00% - - 0.00% -
956-
958 Successor Agency - 0.00% - - 0.00% -
Totals 22.00 100% 297,454 56.49 100% 485,319
SUPPORT SERVICE- GENERAL SERVICES
Projected FY 26-27 | Chowchilla Page 341
DETAIL ALLOCATIONS- GENERAL SERVICES
CONTINUED
Square Feet 238,499 # of Staff 105,164
Fund Dept Description Dist Base %
Allocatio
n
Dist
Base %
Allocatio
n
100 1605 City Council - 0.00% - - 0.00% -
1610 City Clerk - 0.00% - 1.50 1.79% 1,884
1615 City Attorney - 0.00% - - 0.00% -
1600
&1705 General Services- General Government 32,630.69
88.96 % 212,176 3.00 3.58% 3,768
1710 Administrative Services - 0.00% - 1.50 1.79% 1,884 1712 City Property - 0.00% - - 0.00% -
1720 Finance - 0.00% - 6.75 8.06% 8,477
2610 Police Sworn - 0.00% - 30.92
36.92 % 38,831
2615 Police NET - 0.00% - - 0.00% -
2705 Fire - 0.00% - 0.90 1.07% 1,130
4705 Community Development - 0.00% - 4.00 4.78% 5,023
6610 Community Pool - 0.00% - 0.25 0.30% 314
6615 Senior Services - 0.00% - - 0.00% -
6620 Parks & Facilities - 0.00% - 3.10 3.70% 3,893
6625 Community Relations - 0.00% - 1.00 1.19% 1,256
200 Airport - 0.00% - 0.10 0.12% 126
220 Storm Drain - 0.00% - 0.30 0.36% 377
240-
242 Sewer 1,393.25 3.80% 9,059 5.78 6.90% 7,259
260 Solid Waste - 0.00% - - 0.00% -
280-
283 Water 1,179.31 3.22% 7,668 7.35 8.78% 9,230
300
Regional Surface Transportation Program
(RSTP) - 0.00% - - 0.00% -
301 Gas Tax - 0.00% - - 0.00% -
302 RMRA - 0.00% - - 0.00% -
303 American Rescue Plan Act (ARPA) 1.00 0.00% 7 0.00% - 305 Streets & Roads- LTF 456.00 1.24% 2,965 4.59 5.48% 5,764 310 Maintenance Assessment District - 0.00% - - 0.00% - 325 Transit 1,018.75 2.78% 6,624 3.50 4.18% 4,395
340 Measure N Public Safety Tax - 0.00% - 6.00 7.17% 7,535 341 Fire SAFER Grant - 0.00% - - 0.00% -
350-
357 Measure T - 0.00% - - 0.00% -
380 Fire Impact Fees - 0.00% - - 0.00% -
382 Public Building Impact Fees - 0.00% - - 0.00% -
383-
385 All Park Development Fees - 0.00% - - 0.00% -
386 Police Impact Fees - 0.00% - - 0.00% -
388 Waste Water System Capital Reserve - 0.00% - - 0.00% - 390 Signalization Impact Fund - 0.00% - - 0.00% -
392 Storm Drain Capital Reserve - 0.00% - - 0.00% -
394 Road Impact Fees - 0.00% - - 0.00% -
396 Water System Capital Reserve - 0.00% - - 0.00% -
400 CDBG grant PI - 0.00% - - 0.00% -
450 HOME Grant PI - 0.00% - - 0.00% -
452 HOME Grant 2019 - 0.00% - - 0.00% -
453 HOME-Shasta - 0.00% - - 0.00% -
460 Cal Home Grant - 0.00% - - 0.00% -
470 PLHA Grant - 0.00% - - 0.00% -
480 CDBG CV-1 - 0.00% - - 0.00% -
SUPPORT SERVICE- GENERAL SERVICES
Projected FY 26-27 | Chowchilla Page 342
481 CDBG CV-2 & 3 - 0.00% - - 0.00% -
496 CDBG Grant - 0.00% - - 0.00% -
497 CDBG Grant - 0.00% - - 0.00% -
498 NSP Olivero - 0.00% - - 0.00% -
499
Economic Development Block Grants
(EDBG) - 0.00% - - 0.00% -
588 Berenda Slough Bridge - 0.00% - - 0.00% -
589 Riverside/Ith & Kings Project - 0.00% - - 0.00% -
590 Alley Paving Projects - 0.00% - - 0.00% -
601 Fleet - 0.00% - 1.10 1.31% 1,381
602 Information Technology - 0.00% - 2.10 2.51% 2,637
800 Community Facilities District (CFD) - 0.00% - - 0.00% - 840 Greenhills Assessment District - 0.00% - - 0.00% -
842 Pheasant Run Assessment District - 0.00% - - 0.00% - 916 2005 Civic Center Bond - 0.00% - - 0.00% -
918 PFA-CREB GF - 0.00% - - 0.00% -
919 Pension Obiligation Bonds - 0.00% - - 0.00% -
956-
958 Successor Agency - 0.00% - - 0.00% -
Totals 36,679.00 100% 238,499 83.74 100% 105,164
SUPPORT SERVICE- GENERAL SERVICES
Projected FY 26-27 | Chowchilla Page 343
SUPPORT SERVICE - CITY ADMINISTRATOR
DESCRIPTION OF SERVICE
The City Administrator is charged with coordinating and directing the administration of the City within the framework of policy established by the City Council.
The City Administrator is responsible for directing the administration of departments and divisions, preparing and submitting the annual Budget, maintaining communications and good relations with the general public, advising the Council of the City's financial condition, and recommending to the Council measures or actions considered necessary for the welfare of the City and efficient operation of government.
The City Administrator is also the Executive Director of the Chowchilla Successor Agency, directs development and implementation of City General and utility plans, annexations, strategic financial planning, personnel administration, and intergovernmental coordination and liaison activities. Lastly, the City Administrator’s office provides clerical and staff assistance to the Mayor and City Council. In addition, the Department is charged with all Personnel functions, including recruitment, selection, benefits, administration and safety programs.
ALLOCATION METHOD
33% of the City Administrator's budget is allocated based on a sample of agenda items. 33% of the City Administrator's budget is allocated based on the number of FTE's per department program. 34% of the City Administrator's budget is allocated based on total budget per program.
Costs to Be Allocated-City Administration
TOTAL AGENDA FTE
TOTAL
BUDGET PER
PROGRAM
33% 33% 34%
Personnel Costs 411,894 135,925 135,925 140,044
Other Expenses and costs
Supplies 1,000 330 330 340
Printing and Publications 300 99 99 102
Services 37,354 12,327 12,327 12,700
Travel/Meetings/Dues/Memberships 15,650 5,165 5,165 5,321 OPERATIONAL EXPENDITURES 466,198 153,845 153,845 158,507
SUPPORT SERVICE- CITY ADMINISTRATOR
Projected FY 26-27 | Chowchilla Page 344
DETAIL ALLOCATIONS - CITY
ADMINISTRATION
Agenda 153,845 FTE 153,845 Total Budget 158,507
Fund Dept Description
TOTAL
ALLOCATION
Dist
Base % Allocation
Dist
Base % AllocationDist Base % Allocation
100 1605 City Council 2,259 - 0% - 1.00 1% 1,830 99,195 0% 429 1610 City Clerk 4,058 - 0% - 1.50 2% 2,745 303,433 1% 1,313 1615 City Attorney 822 - 0% - - 0% - 190,000 1% 822
1600
&1705
General ServicesGeneral Government 46,621 31 22% 33,351 2.00 2% 3,660 2,221,216 6% 9,609 1710 Administrative Services 4,247 - 0% - 1.50 2% 2,745 347,093 1% 1,502 1712 City Property 239 - 0% - - 0% - 55,196 0% 239
1720 Finance 14,216 - 0% - 5.90 7% 10,798 789,965 2% 3,418 2610 Police Sworn 70,647 - 0% - 27.92 33% 51,099 4,518,596 12% 19,548 2615 Police NET 3,660 - 0% - 2.00 2% 3,660 0 0% -
2705 Fire 3,528 - 0% - 0.90 1% 1,647 434,831 1% 1,881
4705
Community
Development 16,012 - 0% - 5.00 6% 9,151 1,585,968 4% 6,861 6610 Community Pool 564 - 0% - 0.25 0% 458 24,577 0% 106 6615 Senior Services 190 - 0% - - 0% - 44,009 0% 190
6620 Parks & Facilities 8,076 - 0% - 3.05 4% 5,582 576,363 2% 2,493 6625 Community Relations 2,874 - 0% - 1.00 1% 1,830 241,246 1% 1,044 200 Airport 11,229 10 7% 10,758 0.10 0% 183 66,484 0% 288 220 Storm Drain 4,101 3 2% 3,228 0.30 0% 549 74,987 0% 324 240 Sewer 24,216 6 4% 6,455 5.83 7% 10,670 1,639,082 4% 7,091 260 Solid Waste 12,692 5 3% 5,379 - 0% - 1,690,461 5% 7,313 280 Water 33,960 6 4% 6,455 7.40 9% 13,543 3,227,125 9% 13,961 300
Regional Surface
Transportation Program
(RSTP) 1,913 1 1% 1,076 - 0% - 193,511 1% 837
301 Gas Tax 2,617 1 1% 1,076 - 0% - 356,179 1% 1,541
302 RMRA 3,017 2 1% 2,152 - 0% - 200,000 1% 865
303
American Rescue Plan
Act (ARPA) 12,807 - 0% - - 0% - 2,960,225 8% 12,807
305 Streets & Roads- LTF 20,147 8 6% 8,607 4.59 5% 8,401 725,649 2% 3,139 310
Maintenance
Assessment District 6,567 5 3% 5,379 - 0% - 274,465 1% 1,187 325 Transit 15,713 7 5% 7,531 3.50 4% 6,406 410,676 1% 1,777 340 Measure N 25,555 4 3% 4,303 7.00 8% 12,811 2,945,812 8% 12,744 341 Fire SAFER Grant 490 1 1% 1,076 0.17 0% 311 41,398 0% 179 350-
357 Measure T 7,230 3 2% 3,228 - 0% - 925,152 3% 4,002
380 Fire Impact Fees 3,698 3 2% 3,228 - 0% - 108,751 0% 470 382
Public Building Impact
Fees 2,598 2 1% 2,152 - 0% - 103,207 0% 446
383-
385 Park Development Fees 4,706 2 1% 2,152 - 0% - 590,318 2% 2,554 386 Police Impact Fees 3,129 2 1% 2,152 - 0% - 225,847 1% 977 388
Waste Water System
Capital Reserve 2,607 2 1% 2,152 - 0% - 105,287 0% 455
390
Signalization Impact
Fund 2,312 2 1% 2,152 - 0% - 37,090 0% 160
392
Storm Drain Capital
Reserve 4,772 2 1% 2,152 - 0% - 605,641 2% 2,620
394 Road Impact Fees 3,390 2 1% 2,152 - 0% - 286,258 1% 1,238 396
Water System Capital
Reserve 2,644 2 1% 2,152 - 0% - 113,839 0% 492
400 CDBG grant PI 3,120 2 1% 2,152 - 0% - 223,900 1% 969 450 HOME Grant PI 2,165 2 1% 2,152 - 0% - 3,100 0% 13
SUPPORT SERVICE- CITY ADMINISTRATOR
Projected FY 26-27 | Chowchilla Page 345
452 HOME Grant 2019 5,391 3 2% 3,228 - 0% - 500,000 1% 2,163 453 HOME-Shasta 1,092 1 1% 1,076 - 0% - 3,700 0% 16
460 Cal Home Grant 3,028 - 0% - - 0% 700,000 2% 3,028
470 PLHA Grant 2,865 - 0% - - 0% 662,295 2% 2,865
480 CDBG CV-1 2,314 2 1% 2,152 - 0% - 37,566 0% 163
481 CDBG CV-2 & 3 3,285 2 1% 2,152 - 0% - 261,940 1% 1,133 496 CDBG Grant 2,271 2 1% 2,152 - 0% - 27,614 0% 119
497 CDBG Grant 3,035 2 1% 2,152 - 0% - 204,103 1% 883
498 NSP Olivero 1,092 1 1% 1,076 - 0% - 3,700 0% 16
499
Economic Development
Block Grants (EDBG) 1,215 1 1% 1,076 - 0% - 32,248 0% 140 588 Berenda Slough Bridge - - 0% - - 0% - 0 0% -
589
Riverside/Ith & Kings
Project - - 0% - - 0% - 0 0% -
590 Alley Paving Projects - - 0% - - 0% - 0 0% -
601 Fleet 6,112 3 2% 3,228 1.05 1% 1,922 222,465 1% 962 602 Information Technology 10,378 4 3% 4,303 2.10 2% 3,843 515,757 1% 2,231 800
Community Facilities
District (CFD) 9,244 6 4% 6,455 - 0% - 644,600 2% 2,789 840
Greenhills Assessment
District 2,361 - 0% - - 0% - 545,761 1% 2,361
842
Pheasant Run
Assessment District 1,743 - 0% - - 0% - 402,826 1% 1,743 916 2005 Civic Center Bond 1,599 - 0% - - 0% - 369,644 1% 1,599 918 PFA-CREB GF 813 - 0% - - 0% - 187,875 1% 813
919
Pension Obligation
Bond 3,893 - 0% - - 0% - 899,975 2% 3,893
956-
958 Successor Agency 3,680 - 0% - - 0% - 850,636 2% 3,680 Totals 466,198 143100% 153,845 84.06100% 153,845 36,638,837100% 158,507
SUPPORT SERVICE- CITY ADMINISTRATOR
Projected FY 26-27 | Chowchilla Page 346
SUPPORT SERVICE - FINANCE
DESCRIPTION OF SERVICE
Under the direction of the Finance Director, this Department is charged with the overall financial and accounting records of the City, processing accounts payable and receivables, utility billing, fixed assets, bank reconciliations, purchasing, data processing, budget control, payroll, and business license.
ALLOCATION METHOD
25% of the Finance Department budget represents Accounts Payable and Purchasing functions which are allocated based on paid invoices per program.
25% of the Finance Department budget represents Accounts receivable and Receipting functions which are allocated based on number of cash receipts processed per program 25% of the Finance Department budget represents Payroll functions and is allocated based on FTE equivalents per program.
25% of the Finance Department budget is allocated based on total budget per program.
Costs to Be Allocated-Finance
TOTAL Purchasing Receipts FTE
TOTAL
BUDGET PER
PROGRAM
25% 25% 25% 25%
Personnel Costs
Other Expenses and costs
Supplies 5,000 1,250 1,250 1,250 1,250
Printing and Publications
Services 122,593 30,648 30,648 30,648 30,648
Travel/Meetings/Dues/Memberships 7,000 1,750 1,750 1,750 1,750
OPERATIONAL EXPENDITURES
$ 785,226 $ 196,307 $ 196,307 $ 196,307 $ 196,307
$ 919,819 $ 229,955 $ 229,955 $ 229,955 $ 229,955
SUPPORT SERVICE- FINANCE
Projected FY 26-27 | Chowchilla Page 347
DETAIL ALLOCATIONS - FINANCE
Purchasing 229,955 Receipts 229,955
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation Dist Base % Allocation 100 1605 City Council 3,358 - 0% - - 0% -
1610 City Clerk 6,008 - 0% - - 0% -
1615 City Attorney 1,192 - 0% - - 0% -
1705
General Services- General
Government 144,128 3,473 53% 122,697 1,864 1% 2,019
1710 Administrative Services 6,282 - 0% - - 0% -
1712 City Property 346 - 0% - - 0% -
1720 Finance 21,098 - 0% - - 0% -
2610 Police Sworn 104,738 - 0% - - 0% -
2615 Police NET 5,471 - 0% - - 0% -
2705 Fire 5,191 - 0% - - 0% -
4705 Community Development 23,632 - 0% - - 0% -
6610 Community Pool 838 - 0% - - 0% -
6615 Senior Services 276 - 0% - - 0% -
6620 Parks & Facilities 11,961 - 0% - - 0% -
6625 Community Relations 4,250 - 0% - - 0% -
200 Airport 2,368 46 1% 1,625 48 0% 52
220 Storm Drain 63,507 165 3% 5,829 52,063 25% 56,386
240 Sewer 102,664 611 9% 21,586 50,637 24% 54,842
260 Solid Waste 68,705 66 1% 2,332 51,488 24% 55,764
280 Water 125,905 708 11% 25,013 55,764 26% 60,395
300
Regional Surface
Transportation Program
(RSTP) 1,233 - 0% - 17 0% 18
301 Gas Tax 2,553 9 0% 318 - 0% -
302 RMRA 1,255 - 0% - - 0% -
303
American Rescue Plan Act
(ARPA) 18,579 - 0% - - 0% -
305 Streets & Roads- LTF 33,278 453 7% 16,004 151 0% 164 310
Maintenance Assessment
District 3,704 56 1% 1,978 3 0% 3
325 Transit 17,095 135 2% 4,769 160 0% 173
340 Measure N 43,043 153 2% 5,405 - 0% -
341 SAFER Grant 937 6 0% 212 - 0% -
350 Measure T 6,032 4 0% 141 78 0% 84
380 Fire Impact Fees 683 - 0% - - 0% -
382
Public Building Impact
Fees 648 - 0% - - 0% -
384 Park Development Fees 3,705 0% - - 0% -
386 Police Impact Fees 1,417 - 0% - - 0% -
388
Waste Water System
Capital Reserve 661 - 0% - - 0% -
390 Signalization Impact Fund 233 - 0% - - 0% -
392
Storm Drain Capital
Reserve 3,801 - 0% - - 0% -
394 Road Impact Fees 1,797 - 0% - - 0% -
396
Water System Capital
Reserve 714 - 0% - - 0% -
400 CDBG grant PI 2,230 23 0% 813 11 0% 12
450 HOME Grant PI 553 15 0% 530 3 0% 3
452 HOME Grant 2019 3,279 4 0% 141 - 0% -
453 HOME-Shasta 23 - 0% - - 0% -
460 Cal Home Grant 4,393 - 0% - - 0% -
470 PLHA Grant 4,157 - 0% - - 0% -
480 CDBG CV-1 342 3 0% 106 - 0% -
481 CDBG CV-2 & 3 2,068 12 0% 424 - 0% -
SUPPORT SERVICE- FINANCE
Projected FY 26-27 | Chowchilla Page 348
496 CDBG Grant 633 13 0% 459 - 0% -
497 CDBG Grant 1,599 9 0% 318 - 0% -
498 NSP Olivero 26 - 0% - 3 0% 3
499
Economic Development
Block Grants (EDBG) 202 - 0% - - 0% -
588 Berenda Slough Bridge - - 0% - - 0% -
589
Riverside/Ith & Kings
Project - - 0% - - 0% -
590 Alley Paving Projects - - 0% - - 0% -
601 Fleet 11,335 200 3% 7,066 1 0% 1
602 Information Technology 18,240 262 4% 9,256 2 0% 2
800
Community Facilities
District (CFD) 5,076 29 0% 1,025 5 0% 5
840
Greenhills Assessment
District 3,830 11 0% 389 15 0% 16
842
Pheasant Run
Assessment District 3,030 14 0% 495 7 0% 8
916 2005 Civic Center Bond 2,320 - 0% - - 0% -
918 PFA-CREB GF 1,179 - 0% - - 0% -
919 Pension Obligation Bond 5,754 3 0% 106 - 0% -
956 Successor Agency 6,261 26 0% 919 3 0% 3
Totals 919,819 6,509 100% 229,955 212,323 100% 229,955
SUPPORT SERVICE- FINANCE
Projected FY 26-27 | Chowchilla Page 349
DETAIL ALLOCATIONS - FINANCE
COUNTINUE
FTE 229,955 Total Budget 229,955
Fund Dept Description Dist Base % Allocation Dist Base % Allocation 100 1605 City Council 1.00 1% 2,736 99,195 0% 623
1610 City Clerk 1.50 2% 4,103 303,433 1% 1,904
1615 City Attorney - 0% - 190,000 1% 1,192
1705 General Services- General Government 2.00 2% 5,471 2,221,216 6% 13,941 1710 Administrative Services 1.50 2% 4,103 347,093 1% 2,178 1712 City Property - 0% - 55,196 0% 346
1720 Finance 5.90 7% 16,140 789,965 2% 4,958
2610 Police Sworn 27.92 33% 76,378 4,518,596 12% 28,360 2615 Police NET 2.00 2% 5,471 - 0% -
2705 Fire 0.90 1% 2,462 434,831 1% 2,729
4705 Community Development 5.00 6% 13,678 1,585,968 4% 9,954 6610 Community Pool 0.25 0% 684 24,577 0% 154
6615 Senior Services - 0% - 44,009 0% 276
6620 Parks & Facilities 3.05 4% 8,344 576,363 2% 3,617
6625 Community Relations 1.00 1% 2,736 241,246 1% 1,514 200 Airport 0.10 0% 274 66,484 0% 417
220 Storm Drain 0.30 0% 821 74,987 0% 471
240 Sewer 5.83 7% 15,949 1,639,082 4% 10,287
260 Solid Waste - 0% - 1,690,461 5% 10,610
280 Water 7.40 9% 20,243 3,227,125 9% 20,254
300
Regional Surface Transportation Program
(RSTP) - 0% - 193,511 1% 1,215
301 Gas Tax - 0% - 356,179 1% 2,235
302 RMRA - 0% - 200,000 1% 1,255
303 American Rescue Plan Act (ARPA) - 0% - 2,960,225 8% 18,579 305 Streets & Roads- LTF 4.59 5% 12,556 725,649 2% 4,554 310 Maintenance Assessment District - 0% - 274,465 1% 1,723 325 Transit 3.50 4% 9,575 410,676 1% 2,578
340 Measure N 7.00 8% 19,149 2,945,812 8% 18,489
341 SAFER Grant 0.17 0% 465 41,398 0% 260
350 Measure T - 0% - 925,152 3% 5,806
380 Fire Impact Fees - 0% - 108,751 0% 683
382 Public Building Impact Fees - 0% - 103,207 0% 648
384 Park Development Fees - 0% - 590,318 2% 3,705
386 Police Impact Fees - 0% - 225,847 1% 1,417
388 Waste Water System Capital Reserve - 0% - 105,287 0% 661 390 Signalization Impact Fund - 0% - 37,090 0% 233
392 Storm Drain Capital Reserve - 0% - 605,641 2% 3,801 394 Road Impact Fees - 0% - 286,258 1% 1,797
396 Water System Capital Reserve - 0% - 113,839 0% 714
400 CDBG grant PI - 0% - 223,900 1% 1,405
450 HOME Grant PI - 0% - 3,100 0% 19
452 HOME Grant 2019 - 0% - 500,000 1% 3,138
453 HOME-Shasta - 0% - 3,700 0% 23
460 Cal Home Grant - 0% - 700,000 2% 4,393
SUPPORT SERVICE- FINANCE
Projected FY 26-27 | Chowchilla Page 350
470 PLHA Grant - 0% - 662,295 2% 4,157
480 CDBG CV-1 - 0% - 37,566 0% 236
481 CDBG CV-2 & 3 - 0% - 261,940 1% 1,644
496 CDBG Grant - 0% - 27,614 0% 173
497 CDBG Grant - 0% - 204,103 1% 1,281
498 NSP Olivero - 0% - 3,700 0% 23
499
Economic Development Block Grants
(EDBG) - 0% - 32,248 0% 202
588 Berenda Slough Bridge - 0% - 0 0% -
589 Riverside/Ith & Kings Project - 0% - 0 0% -
590 Alley Paving Projects - 0% - 0 0% -
601 Fleet 1.05 1% 2,872 222,465 1% 1,396
602 Information Technology 2.10 2% 5,745 515,757 1% 3,237 800 Community Facilities District (CFD) - 0% - 644,600 2% 4,046 840 Greenhills Assessment District - 0% - 545,761 1% 3,425 842 Pheasant Run Assessment District - 0% - 402,826 1% 2,528 916 2005 Civic Center Bond - 0% - 369,644 1% 2,320
918 PFA-CREB GF - 0% - 187,875 1% 1,179
919 Pension Obligation Bond - 0% - 899,975 2% 5,648
956 Successor Agency - 0% - 850,636 2% 5,339
Totals 84.06 100% 229,955 36,638,837 100% 229,955
SUPPORT SERVICE- FINANCE
Projected FY 26-27 | Chowchilla Page 351
SUPPORT SERVICE - COMMUNITY
DEVELOPMENT
DESCRIPTION OF SERVICE
The Community & Economic Development Department guides the physical development of the City in a manner that will foster positive social and economic growth consistent with the goals of the General Plan, and to attract and retain additional businesses to the City to strengthen the jobs/housing balance.
The Director of Community & Economic Development, the Building Official/Code Enforcement Officer and the Project and Permit Supervisor work together to promote and facilitate commercial and industrial economic development projects, provide current and advanced, long-term planning functions, process land use applications consistent with adopted development standards, administer and enforce all land use laws, administer and enforce building codes for all private and public construction projects, review and approve building plans and issue building permits for all construction, and provide engineering and construction inspection services.
ALLOCATION METHOD
100% of the Community & Economic Development budget is allocated based on permitting staff costs. 25% of the Community & Economic Development budget is allocated based on permitting oversite costs.
Costs to Be Allocated-Community Development
TOTAL
PERMITTING
STAFF
PERMITTING
OVERSITE Allocated
NON
ALLOCABLE
100% 25% 100%
Personnel & Liability Costs
- Permitting Staff & Specialist 245,006 245,006 - - -
- Building Inspectors/Code Enforcement 185,020 - - - 185,020 - Community & Economic Development
Director 185,929 - 46,482 - 139,447
Total Personnel & Liability Costs 615,955 245,006 46,482 - 324,467 Other Expenses and costs
Supplies 3,550 - - - 3,550
Printing and Publications 5,000 - - - 5,000
Services 144,001 - - - 144,001
Travel/Meetings/Dues/Memberships 21,860 - - - 21,860
OPERATIONAL EXPENDITURES 790,366 245,006 46,482 498,878
SUPPORT SERVICE- COMMUNITY DEVELOPMENT
Projected FY 26-27 | Chowchilla Page 352
DETAIL ALLOCATIONS - COMMUNITY &
ECONOMIC DEVELOPMENT
Permit Staff 245,006 Oversight 46,482
Fund Dept Description
TOTAL
ALLOCATIO
N
# of
Permits % Allocation Dist Base % Allocation
100 1605 City Council - - 0% - - 0% -
1610 City Clerk - - 0% - - 0% -
1615 City Attorney - - 0% - - 0% -
1705
General ServicesGeneral Government - - 0% - - 0% -
1710
Administrative
Services - - 0% - - 0% -
1712 City Property - - 0% - - 0% -
1720 Finance - - 0% - - 0% -
2610 Police Sworn - - 0% - - 0% -
2615 Police NET - - 0% - - 0% -
2705 Fire - - 0% - - 0% -
4705
Community
Development 188,169 196 72% 176,549 46,482 25% 11,621
6610 Community Pool - - 0% - - 0% -
6615 Senior Services - - 0% - - 0% -
6620 Parks & Facilities - - 0% - - 0% -
6625 Community Relations - - 0% - - 0% -
200 Airport - - 0% - - 0% -
220 Storm Drain - - 0% - - 0% -
240-
242 Sewer 15,224 4 1% 3,603 46,482 25% 11,621
260 Solid Waste - - 0% - - 0% -
280-
283 Water 22,430 12 4% 10,809 46,482 25% 11,621
300
Regional Surface
Transportation
Program (RSTP) - - 0% - - 0% -
301 Gas Tax - - 0% - - 0% -
302 RMRA - - 0% - - 0% -
303
American Rescue
Plan Act (ARPA) - - 0% - - 0% -
305 Streets & Roads- LTF 65,666 60 22% 54,045 46,482 25% 11,621 310
Maintenance
Assessment District - - 0% - - 0% -
325 Transit - - 0% - - 0% -
340 Measure N - - 0% - - 0% -
341 Fire SAFER Grant - - 0% - - 0% -
350-
357 Measure T - - 0% - - 0% -
380 Fire Impact Fees - - 0% - - 0% -
382
Public Building
Impact Fees - - 0% - - 0% -
383-
385
Park Development
Fees - - 0% - - 0% -
386 Police Impact Fees - - 0% - - 0% -
388
Waste Water System
Capital Reserve - - 0% - - 0% -
390
Signalization Impact
Fund - - 0% - - 0% -
392
Storm Drain Capital
Reserve - - 0% - - 0% -
394 Road Impact Fees - - 0% - - 0% -
SUPPORT SERVICE- COMMUNITY DEVELOPMENT
Projected FY 26-27 | Chowchilla Page 353
396
Water System Capital
Reserve - - 0% - - 0% -
400 CDBG grant PI - - 0% - - 0% -
450 HOME Grant PI - - 0% - - 0% -
452 HOME Grant 2019 - - 0% - - 0% -
453 HOME-Shasta - - 0% - - 0% -
460 Cal Home Grant - - 0% - - 0% -
470 PLHA Grant - - 0% - - 0% -
480 CDBG CV-1 - - 0% - - 0% -
481 CDBG CV-2 & 3 - - 0% - - 0% -
496 CDBG Grant - - 0% - - 0% -
497 CDBG Grant - - 0% - - 0% -
498 NSP Olivero - - 0% - - 0% -
499
Economic
Development Block
Grants (EDBG) - - 0% - - 0% -
588
Berenda Slough
Bridge - - 0% - - 0% -
589
Riverside/Ith & Kings
Project - - 0% - - 0% -
590 Alley Paving Projects - - 0% - - 0% -
601 Fleet - - 0% - - 0% -
602
Information
Technology - - 0% - - 0% -
800
Community Facilities
District (CFD) - - 0% - - 0% -
840
Greenhills
Assessment District - - 0% - - 0% -
842
Pheasant Run
Assessment District - - 0% - - 0% -
916
2005 Civic Center
Bond - - 0% - - 0% -
918 PFA-CREB GF - - 0% - - 0% -
919
Pension Obligation
Bond - - 0% - - 0% -
956 Successor Agency - - 0% - - 0% -
Totals 291,488 272
100
% 245,006 185,929
100
% 46,482
SUPPORT SERVICE- COMMUNITY DEVELOPMENT
Projected FY 26-27 | Chowchilla Page 354
SUPPORT SERVICE - STREETS & ROADS
DESCRIPTION OF SERVICE
The Streets and Roads Department is responsible for the maintenance and upkeep of all the roads in the City as well as the replacement of deteriorated roads and the construction of new roads. This also consists of curbs, gutters, sidewalks and American Disability Act upgrades. The City’s roads are used by multiple departments and incur deterioration and damage as a result.
This Cost Plan section quantifies the refuse truck operations and water and sewer street cuts have on the City’s public right of ways. The amortized cost of Reclamite (slurry) and an overlay are identified and a portion distributed to the Water, Solid Waste and Sewer funds.
ALLOCATION METHOD
10% of the amortization costs are allocated to the Water fund as a reflection of the number of streets cuts and water vehicle damage that is done to the City’s roads.
8% of the amortization costs are allocated to the Solid Waste fund as a reflection of the amount of damage done to City roads by the use of the Hauler’s trucks. The last rate study allowed for 10.8% of the total administrative costs charged to be used for Operations and Maintenance and this 10% calculation falls within those parameters. 3% of the amortization costs are allocated to the Sewer fund as a reflection of the number of streets cuts and water vehicle damage that is done to the City’s roads. There are not as many street cuts and vehicles used by the sewer fund so it is substantially less than the Water fund allocation.
Costs to Be Allocated-Streets and Roads
TOTAL DEGRADATION
100%
Personnel Costs
Other Expenses and costs
Reclamine Seal 473,088 473,088
Overlay 2,562,560 2,562,560
OPERATIONAL EXPENDITU
Miles of Road 56
Avg Road Width in Feet 40
Chowchilla Road Sq Ft 11,827,200
Per Sq Ft
Useful Life (In
Years)
Amortized
Cost
Reclamite Costs 2,365,440 5 473,088
Overlay Cost 38,438,400 15 2,562,560
$ - $ -
$ 3,035,648 $ 3,035,648
$ 0.20
$ 3.25
SUPPORT SERVICE- STREETS & ROADS
Projected FY 26-27 | Chowchilla Page 355
DETAIL ALLOCATIONS - STREETS & ROADS
DEGRADATION 3,035,648
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
100 1605 City Council - - 0% -
1610 City Clerk - - 0% -
1615 City Attorney - - 0% -
1705 General Services- General Government - - 0% -
1710 Administrative Services - - 0% -
1712 City Property - - 0% -
1720 Finance - - 0% -
2610 Police Sworn - - 0% -
2615 Police NET - - 0% -
2705 Fire - - 0% -
4705 Community Development - - 0% -
6610 Community Pool - - 0% -
6615 Senior Services - - 0% -
6620 Parks & Facilities - - 0% -
6625 Community Relations - - 0% -
200 Airport - - 0% -
220 Storm Drain - - 0% -
240-242 Sewer 91,069 3 3% 91,069
260 Solid Waste 364,278 12 12% 364,278
280-283 Water 151,782 5 5% 151,782
300 Regional Surface Transportation Program (RS - - 0% - 301 Gas Tax - - 0% -
302 RMRA - - 0% -
303 American Rescue Plan Act (ARPA) - - 0% -
305 Streets & Roads- LTF 2,428,518 80 80% 2,428,518
310 Maintenance Assessment District - - 0% -
325 Transit - - 0% -
340 Measure N Public Safety - - 0% -
341 Fire SAFER Grant - - 0% -
350-357 Measure T - - 0% -
380 Fire Impact Fees - - 0% -
382 Public Building Impact Fees - - 0% -
384 Park Development Fees - - 0% -
386 Police Impact Fees - - 0% -
388 Waste Water System Capital Reserve - - 0% -
390 Signalization Impact Fund - - 0% -
392 Storm Drain Capital Reserve - - 0% -
394 Road Impact Fees - - 0% -
396 Water System Capital Reserve - - 0% -
400 CDBG grant PI - - 0% -
450 HOME Grant PI - - 0% -
452 HOME Grant 2019 - - 0% -
453 HOME-Shasta - - 0% -
460 Cal Home Grant - - 0% -
470 PLHA Grant - - 0% -
480 CDBG CV-1 - - 0% -
481 CDBG CV-2 & 3 - - 0% -
SUPPORT SERVICE- STREETS & ROADS
Projected FY 26-27 | Chowchilla Page 356
496 CDBG Grant - - 0% -
497 CDBG Grant - - 0% -
498 NSP Olivero - - 0% -
499 Economic Development Block Grants (EDBG) - - 0% -
588 Berenda Slough Bridge - - 0% -
589 Riverside/Ith & Kings Project - - 0% -
590 Alley Paving Projects - - 0% -
601 Fleet - - 0% -
602 Information Technology - - 0% -
800 Community Facilities District (CFD) - - 0% -
840 Greenhills Assessment District - - 0% -
842 Pheasant Run Assessment District - - 0% -
916 2005 Civic Center Bond - - 0% -
918 PFA-CREB GF - - 0% -
919 Pension Obligation Bond - - 0% -
956 Successor Agency - - 0% -
Totals 3,035,648 100100% 3,035,648
SUPPORT SERVICE- STREETS & ROADS
Projected FY 26-27 | Chowchilla Page 357
SUPPORT SERVICE - INFORMATION
TECHNOLOGY
DESCRIPTION OF SERVICE
The Information Technology Department’s main focus is the application of computers to store, retrieve, transmit and manipulate data and is charged with the overall data management systems for the City, handling all computers, tablets, phones, servers, internet, software and electronic information storage.
ALLOCATION METHOD
100% of Personnel, Services, and iPhone, iPad and Computers costs are allocated based on # of computers. 100% of Phones and related software are allocated based on the # of devices within each department. 100% of Direct Costs are allocated to the departments that receive the direct services. This includes copiers and software that is specific to a department and cannot be used by any other department.
Costs to Be Allocated-IT (Information Technology)
TOTAL COMPUTERS PHONES DIRECT
100% 100% 100%
Personnel Costs
Operating Expenses
Services & Supplies 199,010 199,010 - -
Telephone 25,292 - 25,292 -
Copier Fire 1,000 - - 1,000
Copier PD 5,280 - - 5,280
Copier Civic Center & Supplie 23,720 - - 23,720
Copier Public Works 1,000 - - 1,000
Software & Hardware Expense 197,085 197,085 - -
Telephones - - -
Software PD 10,365 - - 10,365
Software Fire 2,200 - - 2,200
OPERATIONAL EXPENDITU
$ 402,336 $ 402,336 $ - $ -
$ 867,288 $ 798,431 $ 25,292 $ 43,565
SUPPORT SERVICE- INFORMATION TECHNOLOGY
Projected FY 26-27 | Chowchilla Page 358
DETAIL ALLOCATIONS - INFORMATION
TECHNOLOGY
Computers 798,431 Phones 25,292 Direct 43,565
Fund Dept Description
TOTAL
ALLOCATI
ON
Dist
Base % Allocation
Dist
Base % Allocation
Dist
Base % Allocation
100 1605 City Council 0% - 0% 0%
1610 City Clerk 0% - 0% 0%
1615 City Attorney 0% - 0% 0%
1705
General ServicesGeneral Government 0% - 0% 0%
1710 Administrative Services 109,405 8 13% 99,804 9 15% 3,671 23,720 25% 5,930 1712 City Property 0% - 0% 0 0%
1720 Finance 96,522 7 11% 87,328 8 13% 3,263 23,720 25% 5,930 2610 Police Sworn 296,225 22 34% 274,461 15 24% 6,119 15,645 100% 15,645 2615 Police NET 0% - 0% 0 0%
2705 Fire 42,258 3 5% 37,426 4 6% 1,632 3,200 100% 3,200 4705
Community
Development 67,975 5 8% 62,377 5 8% 2,040 23,720 15% 3,558 6610 Community Pool 0% - 0% 100%
6615 Senior Services 0% - 0% 0%
6620 Parks & Facilities 12,475 1 2% 12,475 - 0% 0%
6625 Community Relations 0% - 0% 0%
200 Airport 0% - 0% 0%
220 Storm Drain 0% - 0% 0%
240-242 Sewer 27,175 2 3% 24,951 3 5% 1,224 1,000 100% 1,000 260 Solid Waste 0% 0% 0%
280-283 Water 159,715 12 19% 149,706 10 16% 4,079 23,720 25% 5,930 300
Regional Surface
Transportation Program
(RSTP) 0% 0% 0%
301 Gas Tax 0% 0% 0%
302 RMRA 0% 0% 0%
303
American Rescue Plan
Act (ARPA) 0% 0% 0%
305 Streets & Roads- LTF 0% 0% 0%
310
Maintenance
Assessment District 0% 0% 0%
325 Transit 41,838 3 5% 37,426 5 8% 2,040 23,720 10% 2,372 340 Measure N 0% - 1 0% 0%
341 Fire SAFER Grant 0% - 1 0% 0%
350-357 Measure T 0% 0% 0%
380 Fire Impact Fees 0% 0% 0%
382
Public Building Impact
Fees 0% 0% 0%
383-385 Park Impact Fees 0% 0% 0%
386 Police Impact Fees 0% 0% 0%
388
Waste Water System
Capital Reserve 0% 0% 0%
390
Signalization Impact
Fund 0% 0% 0%
392
Storm Drain Capital
Reserve 0% 0% 0%
394 Road Impact Fees 0% 0% 0%
396
Water System Capital
Reserve 0% 0% 0%
400 CDBG grant PI 0% 0% 0%
450 HOME Grant PI 0% 0% 0%
452 HOME Grant 2019 0% 0% 0%
SUPPORT SERVICE- INFORMATION TECHNOLOGY
Projected FY 26-27 | Chowchilla Page 359
453 HOME-Shasta 0% - 0% 0%
460 Cal Home Grant 0%
470 PLHA Grant 0%
480 CDBG CV-1 0%
481 CDBG CV-2 & 3 0%
496 CDBG Grant 0%
497 CDBG Grant 0%
498 NSP Olivero 0% 0% 0%
499
Economic Development
Block Grants (EDBG) 0% 0% 0%
588 Berenda Slough Bridge 0% 0% 0%
589
Riverside/Ith & Kings
Project 0% 0% 0%
590 Alley Paving Projects 0% 0% 0%
601 Fleet 13,699 1 2% 12,475 3 5% 1,224 0%
602 Information Technology 0% 0% 0%
800
Community Facilities
District (CFD) 0% - 0% 0%
840
Greenhills Assessment
District 0% 0% 0%
842
Pheasant Run
Assessment District 0% 0% 0%
916 2005 Civic Center Bond 0% 0% 0%
918 PFA-CREB GF 0% 0% 0%
919 Pension Obligation Bond 0% 0% 0%
956 Successor Agency 0% 0% 0%
Totals 867,288 64 100% 798,431 62100% 25,292 138,445 500% 43,565
SUPPORT SERVICE- INFORMATION TECHNOLOGY
Projected FY 26-27 | Chowchilla Page 360
SUPPORT SERVICE - FLEET SERVICES
DESCRIPTION OF SERVICE
The Fleet Services Division is responsible for selecting and maintain vehicles, machinery and equipment for the City and provide high quality, cost effective and sustainable fleet management and maintenance services to city departments.
ALLOCATION METHOD
100% of the amortization costs are allocated to the funds that have vehicles are equipment. This is based on the number of hours spent working on equipment and on the actual equipment that was services. Allocations are based on the prior year’s hours.
Costs to Be Allocated-Fleet
TOTAL HOURS
100%
Personnel Costs
Other Expenses and costs
Supplies & Equipment 750 750
Printing and Publications - -
Services 62,663 62,663
Travel/Meetings/Dues/Memberships 500 500
Administration & IT Service 55,560 55,560
OPERATIONAL EXPENDITURES
$ 203,942 $ 203,942
$ 323,415 $ 323,415
SUPPORT SERVICE- FLEET SERVICES
Projected FY 26-27 | Chowchilla Page 361
DETAIL OF ALLOCATIONS - FLEET SERVICES
# of Hours 1325 323,415
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
100 1605 City Council - - 0% -
1610 City Clerk - - 0% -
1615 City Attorney - - 0% -
1705, 1600General Services- General Government - - 0% - 1710 Administrative Services 3,466 22.01 1% 3,466
1712 City Property - - 0% -
1720 Finance - - 0% -
2610 Police Sworn 114,263 725.69 35% 114,263
2615 Police NET - - 0% -
2705 Fire 12,727 80.83 4% 12,727
4705 Community Development 455 2.89 0% 455
6610 Community Pool - - 0% -
6615 Senior Services - - 0% -
6620 Parks & Facilities 63,523 403.44 20% 63,523
6625 Community Relations - - 0% -
200 Airport - - 0% -
220 Storm Drain - - 0% -
240-242 Sewer 11,932 75.78 4% 11,932
260 Solid Waste - - 0% -
280-283 Water 42,728 271.37 13% 42,728
300
Regional Surface Transportation Program
(RSTP) - - 0% -
301 Gas Tax - - 0% -
303 American Rescue Plan Act (ARPA) - - 0% -
302 RMRA - - 0% -
305 Streets & Roads- LTF 74,320 472.01 23% 74,320
310 Maintenance Assessment District - - 0% -
325 Transit - - 0% -
340 Measure N - - 0% -
341 Fire SAFER Grant - - 0% -
350-357 Measure T - - 0% -
380 Fire Impact Fees - - 0% -
382 Public Building Impact Fees - - 0% -
383-385 Park Development Fees - - 0% -
386 Police Impact Fees - - 0% -
388 Waste Water System Capital Reserve - - 0% -
390 Signalization Impact Fund - - 0% -
392 Storm Drain Capital Reserve - - 0% -
394 Road Impact Fees - - 0% -
396 Water System Capital Reserve - - 0% -
400 CDBG grant PI - - 0% -
450 HOME Grant PI - - 0% -
452 HOME Grant 2019 - - 0% -
453 HOME-Shasta - - 0% -
460 Cal Home Grant - - 0% -
470 PLHA Grant - - 0% -
480 CDBG CV-1 - - 0% -
481 CDBG CV-2 & 3 - - 0% -
496 CDBG Grant - - 0% -
497 CDBG Grant - - 0% -
498 NSP Olivero - - 0% -
499
Economic Development Block Grants
(EDBG) - - 0% -
588 Berenda Slough Bridge - - 0% -
589 Riverside/Ith & Kings Project - - 0% -
590 Alley Paving Projects - - 0% -
SUPPORT SERVICE- FLEET SERVICES
Projected FY 26-27 | Chowchilla Page 362
601 Fleet - - 0% -
602 Information Technology - - 0% -
800 Community Facilities District (CFD) - - 0% -
840 Greenhills Assessment District - - 0% -
842 Pheasant Run Assessment District - - 0% -
916 2005 Civic Center Bond - - 0% -
918 PFA-CREB GF - - 0% -
919 Pension Obligation Bond - - 0% -
956 Successor Agency - - 0% -
Totals 323,415 2,054.02100% 323,415
SUPPORT SERVICE- FLEET SERVICES
Projected FY 26-27 | Chowchilla Page 363
SUPPORT SERVICE - STORM DRAIN
DESCRIPTION OF SERVICE
The Storm Drain Division of the Public Works Department strives to protect the environment and public health by providing safe, reliable, efficient and cost-effective storm water disposal.
The Storm Drain Division strives to ensure expedient, courteous, and dependable service to citizens so that all storm water is properly disposed to ensure citizen safety and flood prevention.
ALLOCATION METHOD
Based on passed Ballot measure.
Cannot exceed the amount of investment earning plus operations and maintenance revenues.
Only the available between operation expenses and revenues can be allocated to the general fund.
Costs to Be Allocated-Storm Drain
% TOTAL
Total to General
Fund
Allowable Charges
Total Allowed for Operational Costs 152,600 -
Less Operational Costs in Storm Drain 86,905 -
Available to Cover Admin Costs 100% 65,695 65,695
ALLOWABLE OPERATIONAL EXPENDITURES 100% 152,600 $ 65,695
SUPPORT SERVICE- STORM DRAIN
Projected FY 26-27 | Chowchilla Page 364
DETAIL ALLOCATIONS - STORM DRAIN
Allocation 65,695
Fund Dept Description
TOTAL
ALLOCATIO
N Dist Base % Allocation
100 1605 City Council - 0% -
1610 City Clerk - 0% -
1615 City Attorney - 0% -
1600
&1705 General Services- General Government 65,695 65,695100% 65,695 1710 Administrative Services - 0% -
1712 City Property - 0% -
1720 Finance - 0% -
2610 Police Sworn - 0% -
2615 Police NET - 0% -
2705 Fire - 0% -
4705 Community Development - 0% -
6610 Community Pool - 0% -
6615 Senior Services - 0% -
6620 Parks & Facilities - 0% -
6625 Community Relations - 0% -
200 Airport - 0% -
220 Storm Drain - 0% -
240-242 Sewer - 0% -
260 Solid Waste - 0% -
280-283 Water - 0% -
300
Regional Surface Transportation Program
(RSTP) - 0% -
301 Gas Tax - 0% -
302 RMRA - 0% -
303 American Rescue Plan Act (ARPA) - 0% -
305 Streets & Roads- LTF - 100% -
310 Maintenance Assessment District - 0% -
325 Transit - 0% -
340 Measure N Public Safety - 0% -
341 Fire SAFER Grant - 0% -
350-353 Measure T - 0% -
380 Fire Impact Fees - 0% -
382 Public Building Impact Fees - 0% -
384 Park Development Fees - 0% -
386 Police Impact Fees - 0% -
388 Waste Water System Capital Reserve - 0% -
390 Signalization Impact Fund - 0% -
392 Storm Drain Capital Reserve - 0% -
394 Road Impact Fees - 0% -
396 Water System Capital Reserve - 0% -
400 CDBG grant PI - 0% -
450 HOME Grant PI - 0% -
452 HOME Grant 2019 - 0% -
453 HOME-Shasta - 0% -
460 Cal Home Grant - 0% -
470 PLHA Grant - 0% -
480 CDBG CV-1 - 0% -
481 CDBG CV-2 & 3 - 0% -
496 CDBG Grant - 0% -
497 CDBG Grant - 0% -
498 NSP Olivero - 0% -
499
Economic Development Block Grants
(EDBG) - 0% -
588 Berenda Slough Bridge - 0% -
SUPPORT SERVICE- STORM DRAIN
Projected FY 26-27 | Chowchilla Page 365
589 Riverside/Ith & Kings Project - 0% -
590 Alley Paving Projects - 0% -
601 Fleet - 0% -
602 Information Technology - 0% -
800 Community Facilities District (CFD) - 0% -
840 Greenhills Assessment District - 0% -
842 Pheasant Run Assessment District - 0% -
916 2005 Civic Center Bond - 0% -
918 PFA-CREB GF - 0% -
919 Pension Obligation Bond - 0% -
956 Successor Agency - 0% -
Totals 65,695 65,695200% 65,695
SUPPORT SERVICE- STORM DRAIN
Projected FY 26-27 | Chowchilla Page 366
SUPPORT SERVICE - SOLID WASTE
DESCRIPTION OF SERVICE
The Solid Waste Division of the Public Works Department strives to protect the environment and public health by providing safe, reliable, efficient and cost-effective solid waste and green waste disposal and recycling services for customers through the contracted provider.
The Solid Waste Division strives to ensure expedient, courteous, and dependable service to citizens so that all trash is properly picked up and disposed; meet and exceed standards set forth by Cal Recycle in AB 939 and AB 341 for landfill diversion; assure the contracted provider safely and efficiently collects residential and commercial solid waste and disposes of it at their transfer station; and educate citizens on the importance of recycling and landfill diversion.
ALLOCATION METHOD
7.25% of the Solid Waste budget is allocated based on personnel costs.
4.85% of the Solid Waste budget is allocated based on operations and maintenance overhead costs.
13.43% of the Solid Waste budget is allocated based on street degradation.
Citywide Clean-Up and street sweeper are part of the Street Degradation Plan.
The Franchise Fee was eliminated as it was tied to revenues but is now based on actual operations and maintenance, and employee costs.
Costs to Be Allocated-Solid Waste
TOTAL
Streets
Degradation
Total to
General Fund
Franchise Fee
Personnel Costs-Finance & Admin 7.25% 1,792,142 - 129,990 Operations & MaintenanceOverhead 4.85% 1,792,142 - 86,974 Street Degradation 13.43% 1,792,142 240,762 -
City Clean-Up - Personnel & Street
Sweeper 0.00% 1,792,142 - -
Bad Debts 0.00% 1,792,142 - -
- -
OPERATIONAL EXPENDITURES 25.54% $ 1,792,142 $ 240,762 $ 216,964
SUPPORT SERVICE- SOLID WASTE
Projected FY 26-27 | Chowchilla Page 367
DETAIL ALLOCATIONS - SOLID WASTE
Allocation 1,792,142
Fund Dept Description
TOTAL
ALLOCATION Dist Base % Allocation
100 1605 City Council - - 0% -
1610 City Clerk - - 0% -
1615 City Attorney - - 0% -
1600
&1705 General Services- General Government 216,964 216,964 100% 216,964 1710 Administrative Services - - 0% -
1712 City Property - - 0% -
1720 Finance - - 0% -
2610 Police Sworn - - 0% -
2615 Police NET - - 0% -
2705 Fire - - 0% -
4705 Community Development - - 0% -
6610 Community Pool - - 0% -
6615 Senior Services - - 0% -
6620 Parks & Facilities - - 0% -
6625 Community Relations - - 0% -
200 Airport - - 0% -
220 Storm Drain - - 0% -
240-242 Sewer - - 0% -
260 Solid Waste - - 0% -
280-283 Water - - 0% -
300
Regional Surface Transportation Program
(RSTP) - - 0% -
301 Gas Tax - - 0% -
302 RMRA - - 0% -
303 American Rescue Plan Act (ARPA) - - 0% -
305 Streets & Roads- LTF 240,762 240,762 100% 240,762
310 Maintenance Assessment District - - 0% -
325 Transit - - 0% -
340 Measure N Public Safety - - 0% -
341 Fire SAFER Grant - - 0% -
350-357 Measure T - - 0% -
380 Fire Impact Fees - - 0% -
382 Public Building Impact Fees - - 0% -
384 Park Development Fees - - 0% -
386 Police Impact Fees - - 0% -
388 Waste Water System Capital Reserve - - 0% -
390 Signalization Impact Fund - - 0% -
392 Storm Drain Capital Reserve - - 0% -
394 Road Impact Fees - - 0% -
396 Water System Capital Reserve - - 0% -
400 CDBG grant PI - - 0% -
450 HOME Grant PI - - 0% -
452 HOME Grant 2019 - - 0% -
453 HOME-Shasta - - 0% -
460 Cal Home Grant - - 0% -
470 PLHA Grant - - 0% -
SUPPORT SERVICE- SOLID WASTE
Projected FY 26-27 | Chowchilla Page 368
480 CDBG CV-1 - - 0% -
481 CDBG CV-2 & 3 - - 0% -
496 CDBG Grant - - 0% -
497 CDBG Grant - - 0% -
498 NSP Olivero - - 0% -
499
Economic Development Block Grants
(EDBG) - - 0% -
588 Berenda Slough Bridge - - 0% -
589 Riverside/Ith & Kings Project - - 0% -
590 Alley Paving Projects - - 0% -
591 Bridge Preventive Maintenance - - 0% -
601 Fleet - - 0% -
602 Information Technology - - 0% -
800 Community Facilities District (CFD) - - 0% -
840 Greenhills Assessment District - - 0% -
842 Pheasant Run Assessment District - - 0% -
916 2005 Civic Center Bond - - 0% -
918 PFA-CREB GF - - 0% -
919 Pension Obligation Bond - - 0% -
956 Successor Agency - - 0% -
Totals 457,726 457,726 200% 457,726
SUPPORT SERVICE- SOLID WASTE
Projected FY 26-27 | Chowchilla Page 369
Capital Improvement Plan (Section 8)
Capital Improvement Plan (Section 8)
Projected FY 26-27 | Chowchilla Page 370
CAPITAL IMPROVEMENT PROGRAM
A Capital Project is defined as major construction, acquisition, or renovation activities which add value to a government's physical assets or significantly increases their useful life.
Capital Improvements are determined by amounts exceeding $100,000 for the project or equipment.
Capital Improvements are determined based on several of the following factors:
Community Input through bi-annual meetings, social media, mailings to the general public, Council meeting, etc.
City needs based on growth to include Water, Sewer Streets, Storm Drain and other basic infrastructure needs. These projects are determined by staff to ensure a stable infrastructure for our citizens.
Available grants and outside funding sources when available or offered to reduce the costs to citizens. An example is developing water wells using American Rescue Plan Act (ARPA) funds instead of issuing more bonds to cover the new infrastructure needed due to drought conditions.
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 371
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 372
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 373
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 374
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 375
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 376
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 377
Airport
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 378
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 379
Airport
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 380
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 381
Fire
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 382
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 383
Parks & Recreation
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 384
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 385
Parks & Recreation
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 386
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 387
Parks & Recreation
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 388
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 389
Parks & Recreation
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 390
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 391
Police
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 392
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 393
Streets
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 394
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 395
Streets
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 396
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 397
Streets
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 398
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 399
Streets
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 400
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 401
Streets
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 402
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 403
Streets
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 404
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 405
Sewer
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 406
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 407
Sewer
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 408
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 409
Sewer
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 410
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 411
Sewer
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 412
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 413
Sewer
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 414
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 415
Sewer
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 416
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 417
Sewer
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 418
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 419
Sewer
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 420
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 421
Storm Drain
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 422
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 423
Transit
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 424
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 425
Transit
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 426
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 427
Water
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 428
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 429
Water
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 430
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 431
Water
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 432
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 433
Water
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 434
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 435
Water
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 436
CAPITAL IMPROVEMENT PROGRAM
Projected FY 26-27 | Chowchilla Page 437
Community Survey (Section 9)
Community Survey (Section 9)
Projected FY 26-27 | Chowchilla Page 438
Community Priorities
As part of the City's budget development process, Chowchilla residents were invited to share their priorities for projects, programs, and services. A total of 249 responses were received through mail, email, and an online form. Feedback was analyzed to identify the most discussed departments and subject areas, providing the City with guidance on what matters most to the community. Below, we’ve highlighted each of these priorities along with the corresponding budget page that reflects how our planned efforts align with what the community values most.
Top 5 Community Priorities
1. Improve Street Paving & Sidewalk Repairs - Streets & Roads Budget Humboldt Avenue Phase II
CMAQ Pedestrian Improvements on Riverside, 8th St, and Kings Avenue Bridge No. 41C0033 and Road 16
Bridge Preventative Maintenance Program
Road 15 1/2 Rehabilitation
HSIP Intersection Improvements
Ventura Avenue Pavement Resurfacing
5th Street Pavement Resurfacing
Alley Paving Trinity to Orange
2. Increase Police visibility & Community Safety - Measure N Budget Using Measure N Funds to support a more competitive compensation that will help attract and retain Police Officers
3. Expand Recreational Programs & Community Events - Recreation & Community Engagement Budget
Music in the Park
Movies in the Park
Science in the Park
Summer Open Swim Program
Halloweeen Treat Trail
Hometown Treat Trail
Hometown Christmas Parade & Christmas Tree Lighting
Chowchilla's Easter Egg Scramble
4. Enhance beautification of Parks & Public Areas
The City has allocated $40k to assist downtown businesses with the beautification of their buildings, contributing to a more vibrant & welcoming community - Community Recreation Budget
Pickleball Courts at Ed Ray Park - Parks Budget
Ed Ray Park Lighting - Parks Budget
5. Attract more businesses & create local jobs - Community Development Budget Continuous efforts are made to attend conferences such as ICSC
KEY FINDINGS
Projected FY 26-27 | Chowchilla Page 439
Community Budget Priorities and Focus
Issues
KEY FINDINGS
Projected FY 26-27 | Chowchilla Page 440
Appendix (Section 10)
Appendices (Section 10)
Projected FY 26-27 | Chowchilla Page 441
CITY COUNCIL RESOLUTION # XX-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHOWCHILLA, CALIFORNIA ADOPTING THE BUDGET OF
THE CITY OF CHOWCHILLA FOR THE FISCAL YEAR
JULY 1, 2026 THROUGH JUNE 30, 2027
WHEREAS, City staff has prepared the proposed budgets described above in proper form for all funds for which a budget is required; and
WHEREAS, the proposed budget, along with all supporting schedules and data will be available for public inspection in the office of the Finance Director; and
WHEREAS, all statutory legal requirements for the final adoption of said budget have been completed; and WHEREAS, it is the intention of the City Council to adopt the proposed budget as the annual budget of the City of Chowchilla for the 2026-2027 Fiscal Year;
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Chowchilla hereby finds and determines the following:
1. The above recitals are true and correct.
2. The annual budget of the City of Chowchilla is hereby adopted for the fiscal year beginning July 1, 2026 and ending June 30, 2027.
3. Authority to transfer appropriations from one line item to another within a department rests with the City Administrator or Finance Director.
4. Authority to transfer appropriations between departments of the same fund rests with the City Administrator or Finance Director.
5. Authorization to transfer appropriations between funds will be represented by resolution duly approved by the City Council.
6. Authority to increase appropriations within a fund by an amount not to exceed $100,000 or if the net effect is zero shall rest with the City Administrator.
7. The unspent and unencumbered balance from all capital improvement project accounts which were duly approved as of June 30, 2026 shall be continued and re-appropriated for expenditure in the 2026-2027 fiscal year.
8. No appropriations set forth in said budget shall be canceled in whole or in part except by Resolution adopted by affirmative vote of three-fifths (3/5) of all members of the City Council.
9. Expenditures made, liabilities incurred, or warrants issued in excess of budget appropriations as originally approved or as thereafter increased or decreased, shall not constitute an obligation or liability of the City of Chowchilla. The City Administrator and the City Council shall approve no claims and the Finance Director shall issue no warrants or checks for any expenditure in excess of existing appropriations except upon an order of the court of competent jurisdiction, or in cases of emergency as specified and in accordance with the procedures established in the Government Code of California.
10. The City Administrator is hereby authorized and directed to take all actions necessary to implement the FY 2026- 2027 budget.
11. The Gann Appropriations Limit for FY 2026-2027 is $9,309,252, of which we are in compliance with.
12. This Resolution is effective immediately upon adoption.
PASSED AND ADOPTED by the City Council of the City of Chowchilla this 30th day of June 2026 by the following vote to wit:
AYES:
NOES:
CITY OPERATING & CAPITAL BUDGET RESOLUTION
Projected FY 26-27 | Chowchilla Page 442
ABSENT:
ABSTAIN:
APPROVED:
__________________________
Kelly Smith, Mayor
ATTEST:
_________________________
Joann McClendon, CMC
City Clerk
CITY OPERATING & CAPITAL BUDGET RESOLUTION
Projected FY 26-27 | Chowchilla Page 443
CITY COUNCIL RESOLUTION # XX-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHOWCHILLA, CALIFORNIA ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2026-2027
WHEREAS, Section 7900 of the Government Code provides for the implementation of Article XIIIB of the California Constitution; and
WHEREAS, Section 7901 through 7913 of the Government Code provide that each year the governing body of each local jurisdiction shall, by resolution, establish its proceeds of taxes appropriation limit at a regularly scheduled meeting, and
WHEREAS, all documentation used in the determination of the proceeds of taxes appropriation limit for the 2026- 2027 Fiscal Year is calculated by adjusting the "base year", Fiscal Year 1978-79, proceeds of taxes appropriation limit for the population change and the change in the per capita personal income or local assessment roll due to nonresidential construction.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Chowchilla hereby finds and determines the following:
1. The proceeds of taxes appropriation limit for the year 2026-2027 is established at $9,309,252 and that the appropriation from proceeds of taxes; revenue subject to the limitation is $5,982,802 an amount below the established limit. Documentation used in the determination of the proceeds of tax appropriation limit is available to the public at the City of Chowchilla, Finance Department, 130 S. Second Street, Chowchilla, California 93610.
PASSED AND ADOPTED by the City Council of the City of Chowchilla this 30th day of June 2026 by the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
____________________________
Kelly Smith, Mayor
ATTEST:
______________________________
Joann McClendon, CMC
City Clerk
GANN APPROPRIATION LIMIT RESOLUTION
Projected FY 26-27 | Chowchilla Page 444
CHOWCHILLA PUBLIC FINANCE AUTHORITY RESOLUTION # XX-XX
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE CHOWCHILLA PUBLIC FINANCING AUTHORITY OF THE
CITY OF CHOWCHILLA, CALIFORNIA, APPROVING THE CHOWCHILLA PUBLIC FINANCING AUTHORITY BUDGET FOR THE FISCAL YEAR 2026-2027
WHEREAS, in accordance with City Code Section 2.08(g), the City Administrator submitted for consideration of the Council of the City of Chowchilla a proposed City Operating Budget and City Capital Improvement Budget for the City Fiscal Year 2026-2027 including therein the Operating and Capital Improvement Budget of the Chowchilla Public Financing Authority; and
WHEREAS, a public meeting on said budget was duly scheduled, and held, and all persons were given the opportunity to be heard and their suggestions or objections carefully considered.
NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the Chowchilla Public Finance Authority hereby finds and determines the following:
1. The Board has reviewed the proposed Operating Budget and Capital Improvement Budget and the funds included therein for the period of July 1, 2026 through June 30, 2027 and hereby find that this budget is a sound plan for the financing required during Fiscal Year 2026-2027 for required operations, services and capital improvements. This budget is hereby adopted.
Operations
&
Maintenan
ce
Use of
Bond
Procee
ds
Principal &
Prepayment
s Interest Total
Civic Center (916) 1,200 - 235,000 124,316 360,516
CREB-General Fund (918) 6,052 - 30,000 155,118 191,170
CREB-Water Fund (283) 10,535 - 65,000 356,138 431,673
CREB-Wastewater Fund
(242) 5,200 - 45,000 129,731 179,931
Pension Obligation Bond
(919) 4,200 - 470,000 308,573 782,773
Community Facilities
District (800) 37,700 - 315,000 241,625 594,325
Pheasant Run (842) 12,900 - 349,400 20,855 383,155
PUBLIC FINANCE AUTHORITY RESOLUTION
Projected FY 26-27 | Chowchilla Page 445
Totals 77,787 - 1,509,400
1,336,35
6 2,923,543
PASSED AND ADOPTED by the Board of Directors of the Chowchilla Public Finance Authority this 30th day of June 2026 by the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
________________________________
Kelly Smith, Board Chair
ATTEST:
___________________________________
Joann McClendon, CMC
Board Clerk
PUBLIC FINANCE AUTHORITY RESOLUTION
Projected FY 26-27 | Chowchilla Page 446
CHOWCHILLA REDEVELOPMENT SUCCESSOR AGENCY RESOLUTION # XX-XX
A RESOLUTION OF THE CITY OF CHOWCHILLA, CALIFORNIA, AS SUCCESSOR AGENCY TO THE CHOWCHILLA REDEVELOPMENT AGENCY, ADOPTING THE OPERATING BUDGET FOR FISCAL YEAR 2026-2027 WHEREAS, in accordance with City Code Section 2.08(g), the City Administrator submitted for consideration of the City Council of the City of Chowchilla a proposed City Operating Budget and City Capital Improvement Budget for Fiscal Year 2026-2027 including therein the Operating Budget of the Successor Agency; and WHEREAS, a public meeting on said budget was duly scheduled, and held and all persons were given the opportunity to be heard and their suggestions and objections carefully considered; and WHEREAS, the said Proposed Operating Budget contains estimates of the services, activities and projects comprising the budget, and contains expenditure requirements and the resources available to the Successor Agency; and WHEREAS, the Successor Agency has taken the necessary public actions per State Law known as AB1X26 to ensure that the Successor Agency receives sufficient revenues to finance said Proposed Budget.
NOW, THEREFORE, BE IT RESOLVED that the City of Chowchilla as Successor Agency to the Chowchilla Redevelopment Agency hereby finds and determines the following:
1. The Proposed Operating Budget is hereby approved and adopted as part of the Annual Operating Budget of the Successor Agency to the Chowchilla Redevelopment Agency for the Fiscal Year 2026-2027.
PASSED AND ADOPTED by the Redevelopment Successor Agency of the City of Chowchilla this 30th day of June 2026 by the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
_________________________
Kelly Smith, Board Chair
ATTEST:
______________________________
Joann McClendon, CMC
Board Clerk
SUCCESSOR AGENCY BUDGET RESOLUTION
Projected FY 26-27 | Chowchilla Page 447
COUNCIL RESOLUTION # XX-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHOWCHILLA, CALIFORNIA AMENDING THE APPROVED CITY OF CHOWCHILLA SALARY SCALE FOR THE FOLLOWING PERIOD: JULY 1, 2026 THROUGH JUNE 30, 2027 WHEREAS, Section 37206 of the California Government Code requires the City Council to prescribe the time and method of paying salaries and wages of employees of the City; and WHEREAS, the Interim City Administrator, and/or a designated representative has, following meet and confer, proposed certain wages, hours and working conditions of employees for the classified employees of the City; and WHEREAS, the City Council has authorized the adoption of those base salary levels for classified employees of the City NOW THEREFORE, BE IT RESOLVED by the Council of the City of Chowchilla that the City hereby finds:
1. That the Salary Table for the Period July 1, 2026 through June 30, 2027, attached hereto as Exhibit “A” is approved; and
2. That the Salary Table of the Period July 1, 2026 through June 30, 2027 shall, unless modified by a future resolution, continue in effect after the date June 30, 2027.
PASSED AND ADOPTED by the City Council of the City of Chowchilla this 30th day of June, 2026 by the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
____________________________
Kelly Smith, Mayor
ATTEST:
_____________________________
Joann McClendon, CMC
City Clerk
SALARY SCALE RESOLUTION
Projected FY 26-27 | Chowchilla Page 448
SALARY SCHEDULE- HOURLY
CLASSIFICATION
HOURLY
Grade A A 1/2 B B 1/2 C C 1/2 D D 1/2 E E 1/2 F
Accounting Technician I 30 25.92 26.57 27.23 27.91 28.61 29.33 30.06 30.81 31.58 32.37 33.18 Accounting Technician II 35 29.34 30.07 30.82 31.59 32.38 33.19 34.02 34.87 35.74 36.63 37.55 Administrative Analyst 33 27.91 28.61 29.33 30.06 30.81 31.58 32.37 33.18 34.01 34.86 35.73 Administrative Supervisor P39 34.12 34.97 35.84 36.74 37.66 38.60 39.57 40.56 41.57 42.61 43.68 Animal Control Officer P26 23.79 24.38 24.99 25.61 26.25 26.91 27.58 28.27 28.98 29.70 30.44 Chief Mechanic MM45 37.53 38.47 39.43 40.42 41.43 42.47 43.53 44.62 45.74 46.88 48.05 Chief of Police** M3 71.78 73.57 75.41 77.30 79.23 81.21 83.24 85.32 87.45 89.64 91.88 City Administrator** M1 87.76 89.95 92.20 94.51 96.87 99.29 101.77 104.31 106.92 109.59 112.33 City Clerk* M7 48.39 49.60 50.84 52.11 53.41 54.75 56.12 57.52 58.96 60.43 61.94 Clerical/Recreation Aid 25 22.87 23.44 24.03 24.63 25.25 25.88 26.53 27.19 27.87 28.57 29.28 Code Enforcement Officer P28 28.00 28.70 29.42 30.16 30.91 31.68 32.47 33.28 34.11 34.96 35.83 Community Service Officer/Dispatcher P28 28.00 28.70 29.42 30.16 30.91 31.68 32.47 33.28 34.11 34.96 35.83 Community Services/Transit Supervisor MM40 33.19 34.02 34.87 35.74 36.63 37.55 38.49 39.45 40.44 41.45 42.49 Community/Economic Development Specialist MM48 40.40 41.41 42.45 43.51 44.60 45.72 46.86 48.03 49.23 50.46 51.72 Community/Economic Development Director* M5 66.06 67.71 69.40 71.14 72.92 74.74 76.61 78.53 80.49 82.50 84.56 CSO/Dispatcher Relief P28 28.00 28.70 29.42 30.16 30.91 31.68 32.47 33.28 34.11 34.96 35.83 CSO/Records Supervisor P33 30.71 31.48 32.27 33.08 33.91 34.76 35.63 36.52 37.43 38.37 39.33 Deputy City Clerk/Secretary II (Admin) 35 29.34 30.07 30.82 31.59 32.38 33.19 34.02 34.87 35.74 36.63 37.55 Deputy Director of Public Works MM57 50.45 51.71 53.00 54.33 55.69 57.08 58.51 59.97 61.47 63.01 64.59 Director of Public Works* M6 65.82 67.47 69.16 70.89 72.66 74.48 76.34 78.25 80.21 82.22 84.28 Director of Rec. & Community Engagement* M11 54.11 55.46 56.85 58.27 59.73 61.22 62.75 64.32 65.93 67.58 69.27 Finance Director* M8 67.86 69.56 71.30 73.08 74.91 76.78 78.70 80.67 82.69 84.76 86.88 Fire Captain F38 31.99 32.79 33.61 34.45 35.31 36.19 37.09 38.02 38.97 39.94 40.94 Fire Chief/Code Enforcement Officer* M4 61.06 62.59 64.15 65.75 67.39 69.07 70.80 72.57 74.38 76.24 78.15 Fire Engineer F34 27.42 28.11 28.81 29.53 30.27 31.03 31.81 32.61 33.43 34.27 35.13 Fire Hydrant Specialist 28 24.66 25.28 25.91 26.56 27.22 27.90 28.60 29.32 30.05 30.80 31.57 Fire Inspector MM40 33.19 34.02 34.87 35.74 36.63 37.55 38.49 39.45 40.44 41.45 42.49 Fiscal Manager MM50 42.47 43.53 44.62 45.74 46.88 48.05 49.25 50.48 51.74 53.03 54.36 Human Resources Manager MM50 42.47 43.53 44.62 45.74 46.88 48.05 49.25 50.48 51.74 53.03 54.36 Information Technology Systems Administrator MM45 37.53 38.47 39.43 40.42 41.43 42.47 43.53 44.62 45.74 46.88 48.05 Laborer I 1 18.91 19.38 19.86 20.36 20.87 21.39 21.92 22.47 23.03 23.61 24.20 Laborer II 5 18.91 19.38 19.86 20.36 20.87 21.39 21.92 22.47 23.03 23.61 24.20 Laborer III 12 18.91 19.38 19.86 20.36 20.87 21.39 21.92 22.47 23.03 23.61 24.20 Laborer (PD) P5 19.45 19.94 20.44 20.95 21.47 22.01 22.56 23.12 23.70 24.29 24.90 Lifeguard I 19 19.77 20.26 20.77 21.29 21.82 22.37 22.93 23.50 24.09 24.69 25.31 Lifeguard II 21 20.78 21.30 21.83 22.38 22.94 23.51 24.10 24.70 25.32 25.95 26.60 Parks & Facilities Supervisor MM40 33.19 34.02 34.87 35.74 36.63 37.55 38.49 39.45 40.44 41.45 42.49 Parks & Facilities Worker I 24 22.36 22.92 23.49 24.08 24.68 25.30 25.93 26.58 27.24 27.92 28.62 Parks & Facilities Worker II 28 24.66 25.28 25.91 26.56 27.22 27.90 28.60 29.32 30.05 30.80 31.57 Parks & Facilities Worker III 32 27.22 27.90 28.60 29.32 30.05 30.80 31.57 32.36 33.17 34.00 34.85 Permit Technician I 30 25.92 26.57 27.23 27.91 28.61 29.33 30.06 30.81 31.58 32.37 33.18 Permit Technician II 35 29.34 30.07 30.82 31.59 32.38 33.19 34.02 34.87 35.74 36.63 37.55 Police Commander* M9 52.58 53.89 55.24 56.62 58.04 59.49 60.98 62.50 64.06 65.66 67.30 Police Lieutenant* P54 50.05 51.30 52.58 53.89 55.24 56.62 58.04 59.49 60.98 62.50 64.06 Police Officer I P38 30.00 $ $ - $ $ - $ $ $ $ $ $
Police Officer I Reserve P38 30.00 $ $ - $ $ - $ $ $ $ $ $ Police Officer II P40 35.05 35.93 36.83 37.75 38.69 39.66 40.65 41.67 42.71 43.78 44.87 Police Officer II Reserve P40 35.05 35.93 36.83 37.75 38.69 39.66 40.65 41.67 42.71 43.78 44.87 SALARY SCALE FY 2026-2027
Projected FY 26-27 | Chowchilla Page 449
Police Officer Trainee P27 23.96
Police Sergeant P48 44.82 45.94 47.09 48.27 49.48 50.72 51.99 53.29 54.62 55.99 57.39 Pool Supervisor 30 25.92 26.57 27.23 27.91 28.61 29.33 30.06 30.81 31.58 32.37 33.18 Public Works Supervisor MM46 38.48 39.44 40.43 41.44 42.48 43.54 44.63 45.75 46.89 48.06 49.26 Senior Administrative Supervisor MM45 37.53 38.47 39.43 40.42 41.43 42.47 43.53 44.62 45.74 46.88 48.05 Senior Building Inspector MM46 38.48 39.44 40.43 41.44 42.48 43.54 44.63 45.75 46.89 48.06 49.26 Specialized Service Maint. Wkr I 25 22.87 23.44 24.03 24.63 25.25 25.88 26.53 27.19 27.87 28.57 29.28 Specialized Service Maint. Wkr II 33 27.91 28.61 29.33 30.06 30.81 31.58 32.37 33.18 34.01 34.86 35.73 Specialized Service Maint. Wkr III 37 30.80 31.57 32.36 33.17 34.00 34.85 35.72 36.61 37.53 38.47 39.43 Streets & Construction Worker I 24 22.36 22.92 23.49 24.08 24.68 25.30 25.93 26.58 27.24 27.92 28.62 Streets & Construction Worker II 30 25.92 26.57 27.23 27.91 28.61 29.33 30.06 30.81 31.58 32.37 33.18 Streets & Construction Worker III 34 28.63 29.35 30.08 30.83 31.60 32.39 33.20 34.03 34.88 35.75 36.64 Transit Driver 20 20.25 20.76 21.28 21.81 22.36 22.92 23.49 24.08 24.68 25.30 25.93 Transit Driver I/Dispatcher 22 21.29 21.82 22.37 22.93 23.50 24.09 24.69 25.31 25.94 26.59 27.25 Transit Driver II 25 22.87 23.44 24.03 24.63 25.25 25.88 26.53 27.19 27.87 28.57 29.28 Utility Clerk 29 25.29 25.92 26.57 27.23 27.91 28.61 29.33 30.06 30.81 31.58 32.37 Waste Water Systems Supervisor MM46 38.48 39.44 40.43 41.44 42.48 43.54 44.63 45.75 46.89 48.06 49.26 Wastewater Treatment Plant Operator I 29 25.29 25.92 26.57 27.23 27.91 28.61 29.33 30.06 30.81 31.58 32.37 Wastewater Treatment Plant Operator II 32 27.22 27.90 28.60 29.32 30.05 30.80 31.57 32.36 33.17 34.00 34.85 Wastewater Treatment Plant Operator III 36 30.02 30.77 31.54 32.33 33.14 33.97 34.82 35.69 36.58 37.49 38.43 Wastewater Treatment Plant Operator Trainee 19 19.77 20.26 20.77 21.29 21.82 22.37 22.93 23.50 24.09 24.69 25.31 Water Systems Supervisor MM46 38.48 39.44 40.43 41.44 42.48 43.54 44.63 45.75 46.89 48.06 49.26 Water Systems Worker I 26 23.49 24.08 24.68 25.30 25.93 26.58 27.24 27.92 28.62 29.34 30.07 Water Systems Worker II 31 26.58 27.24 27.92 28.62 29.34 30.07 30.82 31.59 32.38 33.19 34.02 Water Systems Worker III 36 30.02 30.77 31.54 32.33 33.14 33.97 34.82 35.69 36.58 37.49 38.43 SALARY SCALE FY 2026-2027
Projected FY 26-27 | Chowchilla Page 450
SALARY SCHEDULE- ANNUAL
CLASSIFICATION
HOURLY
Grade A A 1/2 B B 1/2 C C 1/2 D D 1/2 E E 1/2 F
Accounting Technician I 30 53,914 55,266 56,638 58,053 59,509 61,006 62,525 64,085 65,686 67,330 69,014 Accounting Technician II 35 61,027 62,546 64,106 65,707 67,350 69,035 70,762 72,530 74,339 76,190 78,104 Administrative Analyst 33 58,053 59,509 61,006 62,525 64,085 65,686 67,330 69,014 70,741 72,509 74,318 Administrative Supervisor P39 70,970 72,738 74,547 76,419 78,333 80,288 82,306 84,365 86,466 88,629 90,854 Animal Control Officer P26 49,483 50,710 51,979 53,269 54,600 55,973 57,366 58,802 60,278 61,776 63,315 Chief Mechanic MM45 78,062 80,018 82,014 84,074 86,174 88,338 90,542 92,810 95,139 97,510 99,944 Chief of Police** M3 149,302 153,026 156,853 160,784 164,798 168,917 173,139 177,466 181,896 186,451 191,110 City Administrator** M1
182,541 187,096 191,776 196,581 201,490 206,523 211,682 216,965 222,394 227,947 233,646 City Clerk* M7
100,651 103,168 105,747 108,389 111,093 113,880 116,730 119,642 122,637 125,694 128,835 Clerical/Recreation Aid
25 47,570 48,755 49,982 51,230 52,520 53,830 55,182 56,555 57,970 59,426 60,902 Code Enforcement Officer P28 58,240 59,696 61,194 62,733 64,293 65,894 67,538 69,222 70,949 72,717 74,526 Community Service Officer/Dispatcher P28 58,240 59,696 61,194 62,733 64,293 65,894 67,538 69,222 70,949 72,717 74,526 Community Services/Transit Supervisor MM40 69,035 70,762 72,530 74,339 76,190 78,104 80,059 82,056 84,115 86,216 88,379 Community/Economic Development Speciali MM48 84,032 86,133 88,296 90,501 92,768 95,098 97,469 99,902 102,398 104,957 107,578 Community/Economic Development Director M5 137,405 140,837 144,352 147,971 151,674 155,459 159,349 163,342 167,419 171,600 175,885 CSO/Dispatcher Relief P28 58,240 59,696 61,194 62,733 64,293 65,894 67,538 69,222 70,949 72,717 74,526 CSO/Records Supervisor P33
63,877 65,478 67,122 68,806 70,533 72,301 74,110 75,962 77,854 79,810 81,806 Deputy City Clerk/Secretary II (Admin) 35
61,027 62,546 64,106 65,707 67,350 69,035 70,762 72,530 74,339 76,190 78,104 Deputy Director of Public Works MM57 104,936 107,557 110,240 113,006 115,835 118,726 121,701 124,738 127,858 131,061 134,347 Director of Public Works* M6
136,906 140,338 143,853 147,451 151,133 154,918 158,787 162,760 166,837 171,018 175,302 Director of Recreation & Community Engage M11
112,549 115,357 118,248 121,202 124,238 127,338 130,520 133,786 137,134 140,566 144,082 Finance Director* M8 141,149 144,685 148,304 152,006 155,813 159,702 163,696 167,794 171,995 176,301 180,710 Fire Captain F38 66,539 68,203 69,909 71,656 73,445 75,275 77,147 79,082 81,058 83,075 85,155 Fire Chief/Code Enforcement Officer* M4 127,005 130,187 133,432 136,760 140,171 143,666 147,264 150,946 154,710 158,579 162,552 Fire Engineer F34 57,034 58,469 59,925 61,422 62,962 64,542 66,165 67,829 69,534 71,282 73,070 Fire Hydrant Specialist 28 51,293 52,582 53,893 55,245 56,618 58,032 59,488 60,986 62,504 64,064 65,666 Fire Inspector MM40 69,035 70,762 72,530 74,339 76,190 78,104 80,059 82,056 84,115 86,216 88,379 Fiscal Manager MM50 88,338 90,542 92,810 95,139 97,510 99,944 102,440 104,998 107,619 110,302 113,069 Human Resources Manager MM50 88,338 90,542 92,810 95,139 97,510 99,944 102,440 104,998 107,619 110,302 113,069 Information Technology Systems Administrat MM45 78,062 80,018 82,014 84,074 86,174 88,338 90,542 92,810 95,139 97,510 99,944 Laborer I 1 39,333 40,310 41,309 42,349 43,410 44,491 45,594 46,738 47,902 49,109 50,336 Laborer II 5 39,333 40,310 41,309 42,349 43,410 44,491 45,594 46,738 47,902 49,109 50,336 Laborer III 12 39,333 40,310 41,309 42,349 43,410 44,491 45,594 46,738 47,902 49,109 50,336 Laborer (PD) P5 40,456 41,475 42,515 43,576 44,658 45,781 46,925 48,090 49,296 50,523 51,792 Lifeguard I 19 41,122 42,141 43,202 44,283 45,386 46,530 47,694 48,880 50,107 51,355 52,645 Lifeguard II 21 43,222 44,304 45,406 46,550 47,715 48,901 50,128 51,376 52,666 53,976 55,328 Parks & Facilities Supervisor MM40 69,035 70,762 72,530 74,339 76,190 78,104 80,059 82,056 84,115 86,216 88,379 Parks & Facilities Worker I 24 46,509 47,674 48,859 50,086 51,334 52,624 53,934 55,286 56,659 58,074 59,530 Parks & Facilities Worker II 28 51,293 52,582 53,893 55,245 56,618 58,032 59,488 60,986 62,504 64,064 65,666 Parks & Facilities Worker III 32 56,618 58,032 59,488 60,986 62,504 64,064 65,666 67,309 68,994 70,720 72,488 Permit Technician I 30 53,914 55,266 56,638 58,053 59,509 61,006 62,525 64,085 65,686 67,330 69,014 Permit Technician II 35 61,027 62,546 64,106 65,707 67,350 69,035 70,762 72,530 74,339 76,190 78,104 Police Commander* M9 109,366 112,091 114,899 117,770 120,723 123,739 126,838 130,000 133,245 136,573 139,984 Police Lieutenant* P54 104,104 106,704 109,366 112,091 114,899 117,770 120,723 123,739 126,838 130,000 133,245 Police Officer I P38 62,400
Police Officer I Reserve P38 62,400
Police Officer II P40 72,904 74,734 76,606 78,520 80,475 82,493 84,552 86,674 88,837 91,062 93,330 Police Officer II Reserve P40 72,904 74,734 76,606 78,520 80,475 82,493 84,552 86,674 88,837 91,062 93,330 SALARY SCALE FY 2026-2027
Projected FY 26-27 | Chowchilla Page 451
Police Officer Provisional P35 62,774 64,334 65,936 67,579 69,264 70,990 72,758 74,568 76,440 78,354 80,309 Police Officer Trainee P27 49,837
Police Sergeant P48 93,226 95,555 97,947 100,402 102,918 105,498 108,139 110,843 113,610 116,459 119,371 Pool Supervisor 30 53,914 55,266 56,638 58,053 59,509 61,006 62,525 64,085 65,686 67,330 69,014 Senior Administrative Supervisor MM45 78,062 80,018 82,014 84,074 86,174 88,338 90,542 92,810 95,139 97,510 99,944 Senior Building Inspector MM46 80,038 82,035 84,094 86,195 88,358 90,563 92,830 95,160 97,531 99,965 102,461 Specialized Service Maint. Wkr I 25 47,570 48,755 49,982 51,230 52,520 53,830 55,182 56,555 57,970 59,426 60,902 Specialized Service Maint. Wkr II 33 58,053 59,509 61,006 62,525 64,085 65,686 67,330 69,014 70,741 72,509 74,318 Specialized Service Maint. Wkr III 37 64,064 65,666 67,309 68,994 70,720 72,488 74,298 76,149 78,062 80,018 82,014 Streets & Construction Worker I 24 46,509 47,674 48,859 50,086 51,334 52,624 53,934 55,286 56,659 58,074 59,530 Streets & Construction Worker II 30 53,914 55,266 56,638 58,053 59,509 61,006 62,525 64,085 65,686 67,330 69,014 Streets & Construction Worker III 34 59,550 61,048 62,566 64,126 65,728 67,371 69,056 70,782 72,550 74,360 76,211 Transit Driver 20 42,120 43,181 44,262 45,365 46,509 47,674 48,859 50,086 51,334 52,624 53,934 Transit Driver I/Dispatcher 22 44,283 45,386 46,530 47,694 48,880 50,107 51,355 52,645 53,955 55,307 56,680 Transit Driver II 25 47,570 48,755 49,982 51,230 52,520 53,830 55,182 56,555 57,970 59,426 60,902 Utility Clerk 29 52,603 53,914 55,266 56,638 58,053 59,509 61,006 62,525 64,085 65,686 67,330 Waste Water Systems Supervisor MM46 80,038 82,035 84,094 86,195 88,358 90,563 92,830 95,160 97,531 99,965 102,461 Wastewater Treatment Plant Operator I 29 52,603 53,914 55,266 56,638 58,053 59,509 61,006 62,525 64,085 65,686 67,330 Wastewater Treatment Plant Operator II 32 56,618 58,032 59,488 60,986 62,504 64,064 65,666 67,309 68,994 70,720 72,488 Wastewater Treatment Plant Operator III 36 62,442 64,002 65,603 67,246 68,931 70,658 72,426 74,235 76,086 77,979 79,934 Wastewater Treatment Plant Operator Traine
19 41,122 42,141 43,202 44,283 45,386 46,530 47,694 48,880 50,107 51,355 52,645 Water Systems Supervisor MM46 80,038 82,035 84,094 86,195 88,358 90,563 92,830 95,160 97,531 99,965 102,461 Water Systems Worker I 26 48,859 50,086 51,334 52,624 53,934 55,286 56,659 58,074 59,530 61,027 62,546 Water Systems Worker II 31 55,286 56,659 58,074 59,530 61,027 62,546 64,106 65,707 67,350 69,035 70,762 Water Systems Worker III 36 62,442 64,002 65,603 67,246 68,931 70,658 72,426 74,235 76,086 77,979 79,934 SALARY SCALE FY 2026-2027
Projected FY 26-27 | Chowchilla Page 452
BUDGET & FINANCE POLICY
Projected FY 26-27 | Chowchilla Page 453
BUDGET & FINANCE POLICY
Projected FY 26-27 | Chowchilla Page 454
BUDGET & FINANCE POLICY
Projected FY 26-27 | Chowchilla Page 455
BUDGET & FINANCE POLICY
Projected FY 26-27 | Chowchilla Page 456
INVESTMENT POLICY
Projected FY 26-27 | Chowchilla Page 457
INVESTMENT POLICY
Projected FY 26-27 | Chowchilla Page 458
INVESTMENT POLICY
Projected FY 26-27 | Chowchilla Page 459
INVESTMENT POLICY
Projected FY 26-27 | Chowchilla Page 460
INVESTMENT POLICY
Projected FY 26-27 | Chowchilla Page 461
INVESTMENT POLICY
Projected FY 26-27 | Chowchilla Page 462
RESERVE POLICY
Projected FY 26-27 | Chowchilla Page 463
RESERVE POLICY
Projected FY 26-27 | Chowchilla Page 464
RESERVE POLICY
Projected FY 26-27 | Chowchilla Page 465
RESERVE POLICY
Projected FY 26-27 | Chowchilla Page 466
RESERVE POLICY
Projected FY 26-27 | Chowchilla Page 467
RESERVE POLICY
Projected FY 26-27 | Chowchilla Page 468
DEBT MANAGEMENT POLICY
Projected FY 26-27 | Chowchilla Page 469
DEBT MANAGEMENT POLICY
Projected FY 26-27 | Chowchilla Page 470
DEBT MANAGEMENT POLICY
Projected FY 26-27 | Chowchilla Page 471
DEBT MANAGEMENT POLICY
Projected FY 26-27 | Chowchilla Page 472
DEBT MANAGEMENT POLICY
Projected FY 26-27 | Chowchilla Page 473
DEBT MANAGEMENT POLICY
Projected FY 26-27 | Chowchilla Page 474
FIXED ASSET INVENTORY POLICY
Projected FY 26-27 | Chowchilla Page 475
FIXED ASSET INVENTORY POLICY
Projected FY 26-27 | Chowchilla Page 476
FIXED ASSET INVENTORY POLICY
Projected FY 26-27 | Chowchilla Page 477
FIXED ASSET INVENTORY POLICY
Projected FY 26-27 | Chowchilla Page 478
FIXED ASSET INVENTORY POLICY
Projected FY 26-27 | Chowchilla Page 479
FIXED ASSET INVENTORY POLICY
Projected FY 26-27 | Chowchilla Page 480
FIXED ASSET INVENTORY POLICY
Projected FY 26-27 | Chowchilla Page 481