Annual Report of the Measure A Citizens Oversight Committee Fiscal Year 2024 25
Measure A Background
On June 5, 2018, Chula Vista voters passed Measure A, a half- cent sales tax measure to fund public safety staffing and services. The new tax allows the Chula Vista Fire and Police Departments to provide faster responses to 9- 1- 1 emergency calls, increase neighborhood police patrols, reduce gang and drug- related crimes, address homelessness, and improve firefighter, paramedic and emergency medical response times. The tax took effect on October 1, 2018, and brought Chula Vista’ s tax rate to 8. 75 percent.
Citizens Oversight Committee
As stipulated by the City of Chula Vista Municipal Code Chapter 2. 63, the Measure A Citizens' Oversight Committee (" COC") was created for the purpose of providing citizens’ oversight in connection with expenditures of tax revenues generated by Measure A. The function of the COC is to review and report on City compliance with the provisions of Measure A, particularly with respect to the City’s accounting and expenditure of Measure A revenues. The Measure A COC held its first meeting on September 26, 2018, and now meets quarterly on the second Thursday of January, April, July and October.
The Measure A COC is composed of eleven members appointed to four- year terms. All terms expire June 30th on the year listed below. The COC members as of 6/ 30/ 2025 are:
Member Appointment Criteria Term Expiring
Vacant as of 6/ 30/ 2025
Vacant as of 6/ 30/ 2025
The specific duties of the COC are as follows:
1. Review and comment on each year' s: ( 1) Finance Department Report ( as defined in CVMC section 3. 34. 160. A); ( 2) Measure A Spending Plan ( as defined in CVMC section
3. 34. 160. B); and ( 3) Annual Independent Auditor’ s Report ( as defined in CVMC section
3. 34. 160. C).
2. Make determinations as necessary and appropriate regarding City compliance with Measure A requirements.
3. Work with City staff to identify and apply " best practices" for tracking and reporting on Measure A revenues and expenditures relative to other Public Safety Department revenues and expenditures.
4. Prepare an annual report regarding the Finance Department Report for presentation to the City Council at a public meeting.
Highlights of Measure A Activities during Fiscal Year 20 24- 25:
Chair Stucky was reappointed for Committee Chair and Vice Chair Volland was reappointed for Vice Chair.
Fire Department’ s Fuels Crew had a successful first year. Crew members underwent extensive training and earned their Firefighter Type 2 certification. Four hazardous fuel reduction projects were completed and cleared out 60 acres of vegetation.
At the end of fiscal year 2025, total revenue collected was $ 30. 3 million and total expenditure for both Fire and Police was $ 38. 2 million.
Committee approved to add one Police Captain, six Peace Officers for the Bayfront development, and continued funding for Police’ s hourly Community Services Officers.
The purchase of 132 additional equipment storage lockers and four new vehicles was approved for Police.
Committee approved the addition of nine Firefighters and an increased budget for the Fire Training Center Capital Improvement Plan allocated from the available fund balance.
Welcomed new Committee Members Estrada, Monreal, and Schreck.
Committee Member Roberts’ term ended June 2025. Board thanked him for his 7 years of service to the committee.
Board/ Commission comments or recommendations to Council:
Recommend to City Council the incorporation of the proposed FY 202 5- 26 Measure A Spending Plan into the City’s FY 2025- 26 budget.
POLICE DEPARTMENT STAFFING PLAN AS OF 7/ 1/ 2024
Position FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25
TOTAL
FTE
Police Captain 1. 0 1. 0
Police Lieutenant 1. 0 1. 0
Police Sergeant 3. 0 3. 0 1. 0 2. 0 9. 0
Police Agent 1. 0 2. 0 3. 0 2. 0 ( 2. 0) 6. 0
Peace Officer 4. 0 6. 0 14. 0 24. 0
TOTAL SWORN FTE 5. 0 11. 0 21. 0 4. 0 0. 0 0. 0 0. 0 41. 0 Civilian Background Investigator 1. 0 1. 0
Community Services Officer 2. 0 2. 0 4. 0
Digital Forensics Technician 2. 0 2. 0
Forensics Specialist 1. 0 1. 0
Information Technology
Technician
1. 0 1. 0
Police Comm Systems Manager 1. 0 1. 0
Police Dispatcher 2. 0 5. 0 7. 0
Police Technology Specialist 1. 0 1. 0
Property & Evidence Specialist 3. 0 3. 0
Property & Evidence Supervisor 1. 0 1. 0
Public Information Specialist 1. 0 1. 0
Sr. Police Records Specialist 3. 0 3. 0
TOTAL CIVILIAN FTE 4. 0 10. 0 2. 0 8. 0 2. 0 0. 0 0. 0 26. 0 TOTAL POLICE POSITIONS 9. 0 21. 0 23. 0 12. 0 2. 0 0. 0 0. 0 67. 0
ORIGINAL PSEP TOTAL POLICE
POSITIONS
12. 0 13. 0 11. 0 43. 0
Note: 20 part- time hourly CSO positions ( 9. 52 FTE) not reflected in the chart.
POLICE DEPARTMENT STAFFING PLAN AS OF 6/ 30/ 2025
Staff changes highlighted in yellow
Position FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25
TOTAL
FTE
Police Captain 1. 0 1. 0 2. 0
Police Lieutenant 1. 0 1. 0
Police Sergeant 3. 0 3. 0 1. 0 2. 0 9. 0
Police Agent 1. 0 2. 0 3. 0 2. 0 ( 2. 0) 6. 0
Peace Officer 4. 0 6. 0 14. 0 6. 0 30. 0
TOTAL SWORN FTE 5. 0 11. 0 21. 0 4. 0 0. 0 0. 0 7. 0 48. 0 Civilian Background Investigator 1. 0 1. 0
Community Services Officer 2. 0 2. 0 4. 0
Digital Forensics Technician 2. 0 2. 0
Forensics Specialist 1. 0 1. 0
Information Technology
Technician
1. 0 1. 0
Police Comm Systems Manager 1. 0 1. 0
Police Dispatcher 2. 0 5. 0 7. 0
Police Technology Specialist 1. 0 1. 0
Property & Evidence Specialist 3. 0 3. 0
Property & Evidence Supervisor 1. 0 1. 0
Public Information Specialist 1. 0 1. 0
Sr. Police Records Specialist 3. 0 3. 0
TOTAL CIVILIAN FTE 4. 0 10. 0 2. 0 8. 0 2. 0 0. 0 0. 0 26. 0 TOTAL POLICE POSITIONS 9. 0 21. 0 23. 0 12. 0 2. 0 0. 0 7. 0 74. 0 Note: 20 part- time hourly CSO positions ( 9. 52 FTE) not reflected in the chart.
FIRE DEPARTMENT STAFFING PLAN AS OF 7/ 1/ 2024
Position FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25
TOTAL
FTE
Deputy Fire Chief 2. 0 ( 1. 0) 1. 0
Fire Captain - Ops Support 1. 0 1. 0
Fire Captain - Public Education &
Media Services
1. 0 1. 0
Fire Captain - Squads 2. 0 2. 0 ( 4. 0) 0. 0
Firefighter/ Paramedic - Squads 2. 0 2. 0 ( 4. 0) 6. 0 6. 0 Firefighter/ EMT ( 4. 0 Staffing) 12. 0 3. 0 9. 0 3. 0 3. 0 3. 0 33. 0 Fire Captain - 80 hour 2. 0 2. 0 4. 0
Fire Engineer – 80 hour 2. 0 2. 0
Firefighter/ Paramedic - 80 Hour 3. 0 3. 0
Senior Application Support Specialist 1. 0 1. 0
Inventory Control Specialist 1. 0 1. 0
Equipment Mechanic 1. 0 1. 0
TOTAL FIRE POSITIONS 19. 0 7. 0 2. 0 2. 0 9. 0 12. 0 3. 0 54. 0 The above chart does not include four squad positions filled utilizing overtime and 12 Fuels Crew positions utilizing overtime and hourly personnel.
FIRE DEPARTMENT STAFFING PLAN AS OF 6/ 30/ 2025
Staff changes highlighted in yellow
Position FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25
TOTAL
FTE
Deputy Fire Chief 2. 0 ( 1. 0) 1. 0
Fire Captain - Ops Support 1. 0 1. 0
Fire Captain - Public Education &
Media Services
1. 0 1. 0
Fire Captain - Squads 2. 0 2. 0 ( 4. 0) 0. 0
Firefighter/ Paramedic - Squads 2. 0 2. 0 ( 4. 0) 6. 0 6. 0 Firefighter/ EMT ( 4. 0 Staffing) 12. 0 3. 0 9. 0 3. 0 3. 0 12. 0 42. 0 Fire Captain - 80 hour 2. 0 2. 0 4. 0
Fire Engineer 2. 0 2. 0
Firefighter/ Paramedic - 80 Hour 3. 0 3. 0
Senior Application Support Specialist 1. 0 1. 0
Inventory Control Specialist 1. 0 1. 0
Equipment Mechanic * 1. 0 0. 5 1. 5
TOTAL FIRE POSITIONS ( AMENDED) 19. 0 7. 0 2. 0 2. 0 9. 0 12. 0 12. 5 63. 5 The above chart does not include four squad positions filled utilizing overtime and 12 Fuels Crew positions utilizing overtime and hourly personnel.
ORIGINAL PSEP TOTAL FIRE
POSITIONS
12. 0 13. 0 11. 0 36. 0
Equipment Mechanic funded via Transfer Out to the Central Garage.
CITY OF CHULA VISTA
2018 Measure A Sales Tax Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance June 30, 2025
Police Department Fund Balance
Revenues
1/ 2 cent Sales Tax Revenues $ 14, 698, 577 Grant Funding ( COPS Grant and ARPA Grant) 1, 744 Police Revenue Total 14, 700, 321
Expenditures
Personnel Expenditures 11, 268, 279
Supplies & Services 1, 804, 675
Police Vehicles, Outfitting, Maint., Fuel, etc. 2, 062, 450 City Support ( IT, Finance, HR, City Attorney, etc.) 610, 563 Transfers Out ( POB, Section 115 Trust) 1, 583, 847 Non- Budgetary Expense 311, 926
Police Expenditure Total 17, 641, 739
Excess ( Deficiency) of Revenues over ( Under) Expenditures $ ( 2, 941, 419) Other Financing Sources ( Uses):
Non- Budgetary 311, 926
Police Department Fund Balance of 7/ 1/ 2024 $ 23, 894, 812 Excess ( Deficiency) of Revenues over ( Under) Expenditures ( 2, 629, 493) Police Fund Balance as of 6/ 30/ 2025 $ 21, 265, 319 Fire Department Fund Balance
Revenues
1/ 2 cent Sales Tax Revenues $ 14, 698, 576 Other Revenues 891, 858
Fire Revenue Total 15, 590, 434
Expenditures
Personnel Expenditures 11, 040, 793
Supplies & Services 1, 067, 514
Utilities 65, 946
Fire Vehicles, Outfitting, Maint., Fuel, etc. 700, 385 City Support ( IT, Finance, HR, City Attorney, etc.) 551, 197 Transfers Out ( POB, Section 115 Trust) 926, 809 Capital Improvement Program 6, 473, 319
Fire Expenditure Total 20, 825, 963
Excess ( Deficiency) of Revenues over ( Under) Expenditures $ ( 5, 235, 529)
Fire Department Fund Balance of 7/ 1/ 2024 $ 31, 139, 654 Excess ( Deficiency) of Revenues over ( Under) Expenditures ( 5, 235, 529) Fire Fund Balance as of 6/ 30/ 2025 $ 25, 904, 125 Combined Police Department and Fire Department Fund Balances Combined Measure A Fund Balance as of 7/ 1/ 2024 $ 55, 034, 466 Total Combined Revenues 30, 290, 755
Total Combined Expenditures 38, 467, 702
Other Financing Sources ( Uses): 311, 926 Combined Measure A Fund Balance as of 6/ 30/ 2025 $ 47, 169, 444 Conclusion
The Citizens Oversight Committee notes that this Annual Report refers only to the period from July 1, 2024 to June 30, 2025.
The Citizens Oversight Committee has reviewed the Independent Auditor’ s Report on Compliance with Applicable Requirement prepared by the audit firm of Rogers, Anderson, Malody & Scott, LLP RAMS), the Measure A Spending Plan, and various expenditure and revenue reports prepared by the City staff. In its report dated December 22, 2025, the auditor “ did not identify any deficiencies in internal control over compliance…”. Further, it was the auditor’ s opinion that “ the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on the 2018 Measure A Sales Tax Fund for the year ended June 30, 2025”.
We would like to acknowledge City staff for their dedication and support to the COC. They have been responsive as we work to ensure transparency in the reporting of Measure A Funds.
Attachment A – Fiscal Year 2024- 25 Auditor’ s Measure A Report on Compliance Attachment B – Fiscal Year 2024- 25 Measure A Fund Balance Report ( For Informational Purposes Only)
CITY OF CHULA VISTA
2018 MEASURE A SALES TAX FUND
Report on Compliance with the
Public Safety Expenditure Plan
June 30, 2025
CITY OF CHULA VISTA
2018 MEASURE A SALES TAX FUND
Report On Compliance With The
Public Safety Expenditure Plan
June 30, 2025
Table of Contents
Page
Independent Auditors’ Report ...................................................................................................... 1 Schedules of 2018 Measure A Sales Tax Fund
Balance Sheet Schedule .......................................................................................................... 4 Schedule of Revenues, Expenditures and Changes in Fund Balance ..................................... 5 Tel. 909- 889- 0871 | www. ramscpa. net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408
CERTIFIED PUBLIC ACCOUNTANTS
1-
INDEPENDENT AUDITOR’ S REPORT
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
Report on Compliance
Opinion on the 2018 Measure A Sales Tax Fund
We have audited the City of Chula Vista’s ( the City) 2018 Measure A Sales Tax Fund of the City of Chula Vista, California compliance with the types of compliance requirements described in Ordinance No. 3415 the Ordinance) and the Public Safety Expenditure Plan ( the Spending Plan) for the year ending June 30, 2025.
In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on the 2018 Measure A Sales Tax Fund for the year ended June 30, 2025.
Basis for Opinion on the 2018 Measure A Sales Tax Fund
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America ( GAAS); the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States ( Government Auditing Standards); and the requirements described in the Ordinance and the Spending Plan. Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for the Ordinance and the Spending Plan. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the Ordinance and the Spending Plan.
Other Matter
The schedules present only the Measure A Sales Tax Fund and do not purport to, and do not present fairly the financial position of the City of Chula Vista, California, as of June 30, 2025, the changes in its financial position, or where applicable, its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.
2-
Auditor’ s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, the Ordinance, and the Spending Plan will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of the Ordinance and the Spending Plan as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Ordinance and the Spending Plan, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material noncompliance whether due to fraud or error and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City' s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Ordinance and the Spending Plan, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
3-
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements described in the Ordinance and the Spending Plan. Accordingly, this report is not suitable for any other purpose.
San Bernardino, California
December 22, 2025
CITY OF CHULA VISTA
2018 MEASURE A SALES TAX FUND
Balance Sheet Schedule
June 30, 2025
4-
ASSETS:
Pooled cash and investments 42,384, 162$
Due from other governments 314, 216
Due from other funds 4,962, 696
Advance to Transport Enterprise Fund 926, 525
Total Assets 48,587, 599$
LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND FUND BALANCE:
Liabilities:
Accounts payable 251, 930$
Accrued liabilities 1,057, 554
Total Liabilities 1,309, 484
Deferred Inflows of Resources:
Unavailable revenues 108, 671
Total Deferred Inflows of Resources 108, 671
Fund Balance:
Assigned for Measure A Sales Tax 47,169, 444
Total Fund Balance 47,169, 444
Total Liabilities, Deferred Inflows of Resources, and
Fund Balance 48,587, 599$
CITY OF CHULA VISTA
2018 MEASURE A SALES TAX FUND
Schedule of Revenues, Expenditures and Changes in Fund Balance For the Year Ended June 30, 2025
5-
REVENUES:
Local sales and use tax 29, 397, 151$
Intergovernmental 241, 708
Use of money and property 45, 571
Miscellaneous 606, 324
Total Revenues 30, 290, 754
EXPENDITURES:
Public safety 29, 032, 631
Capital outlay 9,274, 545
Debt service
Principal 157, 547
Interest and fiscal charges 2,978
Total Expenditures 38, 467, 701
Excess ( Deficiency) of Revenues Over
Under) Expenditures ( 8,176, 947)
OTHER FINANCING SOURCES ( USES):
Proceeds from subscription- based IT arrangements 101, 251 Proceeds from leases 210, 675
Total Other Financing Sources ( Uses) 311, 926
Change in Fund Balance ( 7,865, 021)
FUND BALANCE:
Beginning 55, 034, 465
Ending 47, 169, 444$
AttachmentB
CITY OF CHULA VISTA
2018 MEASUREA SALES TAX FUNDS
BUDGETOVERVIEWBY DEPARTMENTAND BUDGETCATEGORY
FY 2025, PERIOD1-12
AUDITED
Fund/Department
2025 Original
Budget
2025 Budget
Transfer
2025 Revised
Budget 2025 Actual 2025 Available
2025 % Budget
Used
222 2018 Measure A Sales Tax
14-Police
Revenue
OtherRevenue 0 0 0 ( 1,744) 1,744 0.00%
TransfersIn ( 14,489,483)( 209,093)( 14,698,576)( 14,698,576)( 0) 100.00% Revenue Total ( 14,489,483)( 209,093)( 14,698,576)( 14,700,320) 1,744 100.01% Expense
PersonnelServices 11,502,342 ( 234,063) 11,268,279 11,268,279 0 100.00% Suppliesand Services 1,477,220 493,045 1,970,265 1,804,675 165,590 91.60% OtherCapital 69,936 2,859,631 2,929,567 1,927,864 1,001,703 65.81% OtherExpenses 526,760 83,803 610,563 610,563 0 100.00%
InternalServiceCharges 156,357 390 156,747 134,586 22,161 85.86% TransfersOut 1,693,923 ( 110,075) 1,583,848 1,583,847 1 100.00% Expense Total 15,426,538 3,092,731 18,519,269 17,329,813 1,189,456 93.58% Non-Budgetary Revenue
Non-BudgetarySBITAAsset 0 0 0 ( 101,251) 101,251 0.00%
Non-BudgetaryLeaseAssets 0 0 0 ( 210,675) 210,675 0.00% Non-Budgetary Revenue Total 0 0 0 ( 311,926) 311,926 0.00% Non-Budgetary Expense
Non-BudgetarySBITAAsset 0 0 0 101,251 ( 101,251) 0.00%
Non-BudgetaryPrincipalSBITA 0 0 0 41,766 ( 41,766) 0.00% Non-BudgetaryInterest 0 0 0 1,663 ( 1,663) 0.00%
Non-BudgetaryLease 0 0 0 209,366 ( 209,366) 0.00%
Non-BudgetarySBITAExp Offset 0 0 0 ( 42,120) 42,120 0.00% Non-Budgetary Expense Total 0 0 0 311,926 ( 311,926) 0.00% 14-Police Total 937,055 2,883,638 3,820,693 2,629,494 1,191,199 68.82% 15-Fire
Revenue
OtherRevenue 0 0 0 ( 604,580) 604,580 0.00%
TransfersIn ( 14,489,483)( 450,801)( 14,940,284)( 14,940,284)( 0) 100.00% 1/14/2026 1 of 2
AttachmentB
CITY OF CHULA VISTA
2018 MEASUREA SALES TAX FUNDS
BUDGETOVERVIEWBY DEPARTMENTAND BUDGETCATEGORY
FY 2025, PERIOD1-12
AUDITED
Fund/Department
2025 Original
Budget
2025 Budget
Transfer
2025 Revised
Budget 2025 Actual 2025 Available
2025 % Budget
Used
Revenue Total ( 14,625,500)( 450,801)( 15,076,301)( 15,590,433) 514,132 103.41% Expense
PersonnelServices 9,123,492 1,917,299 11,040,791 11,040,791 0 100.00% Suppliesand Services 1,920,671 ( 790,343) 1,130,328 1,067,514 62,814 94.44% Utilities 61,800 4,209 66,009 65,946 63 99.91%
OtherCapital 0 1,550,060 1,550,060 561,436 988,624 36.22% OtherExpenses 543,356 7,841 551,197 551,197 0 100.00%
InternalServiceCharges 95,622 43,327 138,949 138,949 0 100.00% TransfersOut 1,096,068 ( 169,259) 926,809 926,809 0 100.00% CIP ProjectExpenditures 15,200,000 5,000,000 20,200,000 6,473,319 13,726,681 32.05% Expense Total 28,041,009 7,563,134 35,604,143 20,825,960 14,778,183 58.49% 15-Fire Total 13,415,509 7,112,333 20,527,842 5,235,526 15,292,316 25.50% Grand Total 14,352,564 9,995,971 24,348,535 7,865,020 16,483,515 32.30% 1/14/2026 2 of 2