Cities Index.
Agenda, special meeting, first session

Coalinga City Council
June 18, 2025

Document
Agenda, special meeting, first session
Meeting
June 18, 2025
Body
Coalinga City Council
Pages
86
Original file
54.3 MB
Text extracted from the city's file for reading and search. Open the original on coalinga.novusagenda.com. That file is the official record.

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 404 - COMMUNITY DEVELOPMENT
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 404 - COMMUNITY DEVELOPMENT
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
101-404-60010 Salaries Regular 140,057 94,815 93,415 86,574 0 104,700 101-404-60030 Salaries Overtime 288 0 0 870 0 1,000
101-404-60050 Salaries Cash Outs 0 0 2,114 0 0 100
101-404-62000 Retirement CalPERS 13,660 12,308 10,813 9,591 0 12,200 101-404-62020 Medical/Life Insurance 41,974 37,387 35,721 29,218 0 32,200 101-404-62030 Social Security FICA 8,155 5,294 5,792 4,937 0 6,500 101-404-62040 Medicare Insurance 1,923 1,241 1,503 1,156 0 1,600 101-404-62050 Disability Income Insurance 410 247 1,028 115 0 200 101-404-62060 Deferred Comp. - 457 Retirement 5,332 2,156 3,298 1,799 0 2,200 101-404-62070 Workers' Comp. Insurance 9,160 5,030 7,602 4,712 0 6,100 101-404-62080 Uniform Allowance 0 164 200 200 0 0
101-404-62090 Other Payroll Expenses (51) 0 0 0 0 0
101-404-62200 Retirement CalPERS UL 2,617 0 0 1,280 0 6,200 101-404-62210 Unemployment Claims 0 0 0 0 0 0
Category: 60 - PERSONNEL SERVICES EXPENSE Total: 223,525 158,643 161,486 140,452 0 173,000 Category: 70 - MAINT. & OPERATIONS EXPENSE
101-404-70010 Office Supplies 591 718 600 524 0 600
101-404-70030 Postage & Freight Out 607 0 200 0 0 100
101-404-70040 Printing & Binding 129 0 400 0 0 700
101-404-70060 Small Tools & Equipment 110 269 700 349 0 500 101-404-70100 Uniforms 489 565 800 401 0 600
101-404-70160 Gasoline & Diesel 1,234 1,684 2,000 1,534 0 1,000 101-404-72030 Telephone 1,268 1,522 1,700 1,031 0 1,500 101-404-77440 CZE ABATEMENT REIMBURSABLE CHARGES 0 0 0 8,699 0 55,000 101-404-84010 Office Equip. Repairs & Maint. 636 444 1,250 355 0 1,000 101-404-84060 Vehicle Parts, Repairs & Maint. 786 1,171 1,940 830 0 1,500 101-404-86010 Training, Travel, & Conference 8,204 4,681 6,000 4,024 0 9,200 101-404-86030 Subs., Dues, & Publications 7,612 15,469 9,500 2,876 0 10,000 101-404-86500 Planning-Reimbursable Fees 17,123 23,918 50,000 36,824 0 50,000 101-404-88010 City Attorney Fees 0 0 3,000 5,097 0 3,000 101-404-88040 Computer Programming/Consult. 8,253 4,288 4,940 1,669 0 2,500 101-404-88090 General Engineering 160 1,700 1,000 0 0 1,000 101-404-88100 Professional Services 18,844 10,925 10,000 16,427 0 165,000 101-404-88101 Administrative Fees 2 11 0 6 0 100
101-404-88120 Reimburseable Bldg Plan Ck Fee 4,430 897 5,000 18,287 0 15,000 101-404-88160 Housing Element 56,547 680 0 0 0 6,000
101-404-88180 Cannabis Professional Services 0 0 0 420 0 10,000 101-404-90010 Liability & Property Insurance 9,411 5,287 10,000 5,115 0 6,200 101-404-92080 Miscellaneous Expense 0 4,828 0 0 0 500
101-404-92090 Taxes, Licenses, & Fees 0 775 0 710 0 900 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 136,437 79,832 109,030 105,178 0 341,900 Category: 98 - CAPITAL EXPENDITURES
101-404-98011 Land Purchase 0 110,476 0 0 0 0
101-404-98025 Outdoor Food Court 0 0 0 0 0 100,000

Page 11 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
101-404-98030 Office Furniture & Equipment 463 243 350 0 0 1,500 Category: 98 - CAPITAL EXPENDITURES Total: 463 110,719 350 0 0 101,500 Expense Total: 360,425 349,195 270,866 245,630 0 616,400 Department: 404 - COMMUNITY DEVELOPMENT Total: 360,425 349,195 270,866 245,630 0 616,400 Fund: 101 - GENERAL FUND Total: 360,425 349,195 270,866 245,630 0 616,400 FY25/26 Proposed Budget Total: 360,425 349,195 270,866 245,630 0 616,400

Page 12 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 405 - ADMINISTRATIVE SERVICES DEPT.
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 405 - ADMINISTRATIVE SERVICES DEPT.

Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
101-405-60010 Salaries Regular 137,560 163,680 163,937 140,855 0 174,600 101-405-60020 Salaries Part Time 0 3,908 4,680 2,496 0 0 101-405-60030 Salaries Overtime 197 2,187 1,000 143 0 200 101-405-60050 Salaries Cash Outs 0 0 3,888 0 0 3,800
101-405-62000 Retirement CalPERS 13,595 19,765 17,656 14,491 0 18,000 101-405-62020 Medical/Life Insurance 29,964 42,580 38,403 31,843 0 36,100 101-405-62030 Social Security FICA 8,282 9,840 10,454 8,254 0 10,900 101-405-62040 Medicare Insurance 2,047 2,376 2,727 2,016 0 2,600 101-405-62050 Disability Income Insurance 689 433 1,855 145 0 500 101-405-62060 Deferred Comp. - 457 Retirement 4,111 4,405 5,857 3,345 0 5,400 101-405-62070 Workers' Comp. Insurance 6,108 8,284 10,000 13,105 0 9,900 101-405-62080 Uniform Allowance 0 600 200 1,200 0 0
101-405-62090 Other Payroll Expenses (86) 0 0 0 0 0
101-405-62200 Retirement CalPERS UL 2,158 0 0 1,386 0 6,700 101-405-62210 Unemployment Claims 0 0 0 0 0 0
Category: 60 - PERSONNEL SERVICES EXPENSE Total: 204,626 258,057 260,657 219,280 0 268,700 Category: 70 - MAINT. & OPERATIONS EXPENSE
101-405-70010 Office Supplies 3,639 1,912 3,050 2,864 0 4,500 101-405-70030 Postage & Freight Out 50 27 1,000 35 0 200 101-405-70040 Printing & Binding 740 146 1,000 485 0 1,000 101-405-70100 Uniforms 64 244 1,000 60 0 200
101-405-70160 Gasoline & Diesel 577 645 3,000 806 0 1,000 101-405-72030 Telephone 1,307 1,923 1,460 1,373 0 1,500 101-405-76010 General Advertising 5,829 2,801 6,000 3,949 0 6,000 101-405-84010 Office Equip. Repairs & Maint. 2,475 1,600 3,600 993 0 1,200 101-405-84060 Vehicle Parts, Repairs & Maint. 1,156 590 1,500 1,339 0 500 101-405-84100 Code Enforcement Abatement Expense 0 0 1,500 0 0 1,000 101-405-86010 Training, Travel, & Conference 5,168 9,050 8,500 13,134 0 10,000 101-405-86030 Subs., Dues, & Publications 10,137 8,940 11,000 14,534 0 14,000 101-405-88040 Computer Programming/Consult. 3,648 1,539 5,793 1,216 0 2,000 101-405-88100 Professional Services 356 19 1,000 110 0 500 101-405-88101 Administrative Fees 27 166 144 144 0 0
101-405-89070 Fingerprinting 0 27 0 0 0 100
101-405-90010 Liability & Property Insurance 8,643 9,830 15,133 9,659 0 11,500 101-405-92080 Miscellaneous Expense 0 0 0 0 0 100
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 43,817 39,458 64,680 50,703 0 55,300 Category: 98 - CAPITAL EXPENDITURES
101-405-98030 Office Furniture & Equipment 0 0 0 1,861 0 6,000 Category: 98 - CAPITAL EXPENDITURES Total: 0 0 0 1,861 0 6,000 Expense Total: 248,444 297,516 325,337 271,844 0 330,000 Department: 405 - ADMINISTRATIVE SERVICES DEPT. Total: 248,444 297,516 325,337 271,844 0 330,000 Fund: 101 - GENERAL FUND Total: 248,444 297,516 325,337 271,844 0 330,000 FY25/26 Proposed Budget Total: 248,444 297,516 325,337 271,844 0 330,000

Page 13 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 406 - FINANCE
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 406 - FINANCE
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
101-406-60010 Salaries Regular 78,430 121,055 119,309 90,498 0 123,300 101-406-60020 Salaries Part Time 0 0 12,800 6,920 0 0
101-406-60030 Salaries Overtime 48 22 500 45 0 100
101-406-60050 Salaries Cash Outs 0 0 3,000 0 0 2,000
101-406-62000 Retirement CalPERS 6,217 12,235 10,313 8,085 0 11,200 101-406-62020 Medical/Life Insurance 13,262 32,300 27,552 21,625 0 23,500 101-406-62030 Social Security FICA 4,810 7,183 8,250 5,992 0 7,600 101-406-62040 Medicare Insurance 1,125 1,680 1,930 1,402 0 1,800 101-406-62050 Disability Income Insurance 626 382 1,464 221 0 300 101-406-62060 Deferred Comp. - 457 Retirement 430 609 2,000 1,427 0 1,800 101-406-62070 Workers' Comp. Insurance 5,888 5,997 8,000 6,688 0 7,300 101-406-62090 Other Payroll Expenses (78) 0 0 0 0 0
101-406-62200 Retirement CalPERS UL 791 0 0 449 0 2,400 101-406-62210 Unemployment Claims 0 0 0 0 0 0
Category: 60 - PERSONNEL SERVICES EXPENSE Total: 111,548 181,462 195,118 143,353 0 181,300 Category: 70 - MAINT. & OPERATIONS EXPENSE
101-406-70010 Office Supplies 544 713 1,530 361 0 1,300 101-406-70030 Postage & Freight Out 0 1 150 0 0 1,500
101-406-70040 Printing & Binding 602 0 500 0 0 0
101-406-72030 Telephone 75 345 300 111 0 300
101-406-82040 Office Equipment Rental 0 0 0 73 0 800
101-406-84010 Office Equip. Repairs & Maint. 230 254 500 231 0 500 101-406-84012 Computer Equipment 0 170 1,860 1,460 0 400 101-406-86010 Training, Travel, & Conference 992 2,432 2,875 2,163 0 11,700 101-406-86030 Subs., Dues, & Publications 188 17 210 371 0 100 101-406-88010 City Attorney Fees 0 5,686 5,000 3,744 0 2,000 101-406-88030 Accounting/Auditing 8,710 20,760 20,420 7,411 0 15,400 101-406-88040 Computer Programming/Consult. 7,812 10,382 18,233 8,581 0 22,300 101-406-88100 Professional Services 15,557 19,600 25,250 16,657 0 73,400 101-406-89040 Physical w/Drug & Alcohol Test 19 0 50 113 0 100 101-406-89070 Fingerprinting 5 0 20 26 0 100
101-406-90010 Liability & Property Insurance 7,601 6,467 8,000 7,262 0 8,700 101-406-92090 Taxes, Licenses, & Fees 2,064 9,605 20,000 10,677 0 40,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 44,399 76,432 104,898 59,241 0 178,600 Category: 98 - CAPITAL EXPENDITURES
101-406-98030 Office Furniture & Equipment 0 551 0 0 0 0 Category: 98 - CAPITAL EXPENDITURES Total: 0 551 0 0 0 0 Expense Total: 155,947 258,444 300,016 202,594 0 359,900 Department: 406 - FINANCE Total: 155,947 258,444 300,016 202,594 0 359,900 Fund: 101 - GENERAL FUND Total: 155,947 258,444 300,016 202,594 0 359,900 FY25/26 Proposed Budget Total: 155,947 258,444 300,016 202,594 0 359,900

Page 14 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 408 - HUMAN RESOURCES DEPT
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 408 - HUMAN RESOURCES DEPT
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
101-408-60010 Salaries Regular 77,991 81,870 89,677 80,964 0 91,500 101-408-60020 Salaries Part Time 2,721 1,669 0 0 0 0
101-408-60030 Salaries Overtime 690 24 800 296 0 400
101-408-60050 Salaries Cash Outs 0 0 1,724 0 0 1,800
101-408-62000 Retirement CalPERS 5,687 7,515 7,058 6,224 0 7,400 101-408-62020 Medical/Life Insurance 6,456 12,101 12,595 10,407 0 11,500 101-408-62030 Social Security FICA 5,047 5,208 5,560 4,787 0 5,700 101-408-62040 Medicare Insurance 1,181 1,218 1,300 1,120 0 1,800 101-408-62050 Disability Income Insurance 0 0 986 0 0 0 101-408-62060 Deferred Comp. - 457 Retirement 51 29 1,000 0 0 0 101-408-62070 Workers' Comp. Insurance 3,072 4,541 6,000 0 0 6,800 101-408-62200 Retirement CalPERS UL 328 0 0 47 0 400
101-408-62210 Unemployment Claims 0 0 0 0 0 0
Category: 60 - PERSONNEL SERVICES EXPENSE Total: 103,222 114,174 126,700 103,845 0 127,300 Category: 70 - MAINT. & OPERATIONS EXPENSE
101-408-70010 Office Supplies 1,156 1,516 1,800 495 0 1,000 101-408-70030 Postage & Freight Out 73 0 350 0 0 200
101-408-70040 Printing & Binding 0 0 800 0 0 200
101-408-72030 Telephone 665 369 1,070 220 0 500
101-408-84010 Office Equip. Repairs & Maint. 1,325 1,196 2,150 1,056 0 7,500 101-408-86010 Training, Travel, & Conference 58 519 2,200 483 0 5,000 101-408-86030 Subs., Dues, & Publications 1,047 1,815 4,000 1,518 0 8,200 101-408-88040 Computer Programming/Consult. 3,659 1,742 2,592 1,626 0 2,500 101-408-88060 Medical - General 2,508 2,155 6,500 1,246 0 6,500 101-408-88100 Professional Services 496 496 2,600 871 0 5,000 101-408-88101 Administrative Fees 14 58 72 43 0 100
101-408-88230 Employee Wellness Program Expense 0 0 0 0 0 5,000 101-408-89010 Personnel Advertising 0 0 2,000 0 0 3,000 101-408-89020 Interview Expenses 9 0 300 0 0 100
101-408-89040 Physical w/Drug & Alcohol Test 3,269 2,404 10,000 1,586 0 3,500 101-408-89050 Polygraphs 1,900 1,250 3,200 1,200 0 2,000 101-408-89060 Psychological Evaluation 4,525 4,240 6,600 4,140 0 5,000 101-408-89070 Fingerprinting 464 733 1,500 473 0 1,200
101-408-89080 Background Investigations Exp 7,300 10,420 10,400 3,200 0 7,000 101-408-90010 Liability & Property Insurance 3,928 4,897 5,000 4,937 0 5,900 101-408-92080 Miscellaneous Expense 0 0 0 0 0 500
101-408-92090 Taxes, Licenses, & Fees 5,748 3,773 4,000 49,853 0 5,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 38,144 37,581 67,134 72,947 0 74,900 Expense Total: 141,366 151,754 193,834 176,793 0 202,200 Department: 408 - HUMAN RESOURCES DEPT Total: 141,366 151,754 193,834 176,793 0 202,200 Fund: 101 - GENERAL FUND Total: 141,366 151,754 193,834 176,793 0 202,200 FY25/26 Proposed Budget Total: 141,366 151,754 193,834 176,793 0 202,200

Page 15 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 413 - POLICE DEPARTMENT
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 413 - POLICE DEPARTMENT
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
101-413-60010 Salaries Regular 2,395,861 2,503,806 2,388,422 2,108,022 0 2,320,600 101-413-60020 Salaries Part Time 66,835 40,331 44,079 4,124 0 109,500 101-413-60030 Salaries Overtime 118,298 150,346 130,000 118,577 0 125,000 101-413-60050 Salaries Cash Outs 0 0 48,655 0 0 110,000 101-413-62000 Retirement CalPERS 232,418 286,622 272,487 210,761 0 267,600 101-413-62020 Medical/Life Insurance 332,430 385,899 431,293 325,450 0 399,100 101-413-62030 Social Security FICA 154,073 164,163 164,815 135,029 0 150,700 101-413-62040 Medicare Insurance 36,033 38,350 41,284 31,724 0 34,900 101-413-62050 Disability Income Insurance 4,087 2,627 8,387 1,406 0 1,900 101-413-62060 Deferred Comp. - 457 Retirement 19,713 18,861 22,000 16,583 0 22,800 101-413-62070 Workers' Comp. Insurance 198,628 157,275 206,000 136,711 0 139,000 101-413-62080 Uniform Allowance 15,016 36,588 39,900 30,300 0 34,400 101-413-62090 Other Payroll Expenses (510) 0 0 0 0 0
101-413-62200 Retirement CalPERS UL 40,547 1,884 21,055 11,468 0 45,900 101-413-62210 Unemployment Claims 5,541 932 3,000 6,467 0 7,000 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 3,618,970 3,787,685 3,821,377 3,136,623 0 3,768,400 Category: 70 - MAINT. & OPERATIONS EXPENSE
101-413-70010 Office Supplies 5,096 7,881 5,000 4,007 0 4,000 101-413-70030 Postage & Freight Out 1,043 81 1,200 130 0 300 101-413-70040 Printing & Binding 1,037 3,456 3,000 1,290 0 1,500 101-413-70060 Small Tools & Equipment 149 2,074 2,000 1,167 0 1,000 101-413-70070 Audio/Video Equipment Supplies 0 160 500 108 0 200 101-413-70101 Uniforms-Safety Equipment 16,271 15,359 26,000 39,362 0 115,500 101-413-70160 Gasoline & Diesel 85,539 120,250 96,000 91,451 0 96,000 101-413-70380 Inmate Food/Jail Supplies 7,867 11,524 10,100 11,769 0 10,000 101-413-70440 Miscellaneous Supplies 5,588 7,891 6,000 7,637 0 6,000 101-413-72010 Water, Gas, Sanitation & Sewer 712 716 750 544 0 600 101-413-72020 Electric 819 192 8,000 166 0 300
101-413-72030 Telephone 73,585 85,907 63,000 62,852 0 63,000 101-413-84010 Office Equip. Repairs & Maint. 3,969 3,723 3,000 3,358 0 3,000 101-413-84020 Major Equip. Repairs & Maint. 490 1,485 1,500 0 0 700 101-413-84030 Buildings Repairs & Maint. 13,428 31,237 16,000 33,883 0 62,000 101-413-84060 Vehicle Parts, Repairs & Maint. 67,576 96,606 60,000 53,726 0 60,000 101-413-86010 Training, Travel, & Conference 40,846 54,037 45,000 66,851 0 45,000 101-413-86030 Subs., Dues, & Publications 9,900 12,991 5,000 11,660 0 20,400 101-413-88010 City Attorney Fees 0 2,438 0 0 0 3,000
101-413-88020 Outside Attorney Fees 8,633 2,334 0 72,159 0 5,000 101-413-88040 Computer Programming/Consult. 150,258 131,407 221,268 184,560 0 155,700 101-413-88080 Laboratory 980 2,848 4,000 1,550 0 2,000
101-413-88100 Professional Services 41,685 40,181 50,000 60,077 0 80,000 101-413-88101 Administrative Fees 71 328 0 225 0 100
101-413-89070 Fingerprinting 745 0 0 0 0 0
101-413-90010 Liability & Property Insurance 142,688 141,685 150,831 139,824 0 168,200

Page 16 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
101-413-90041 Settlements & Judgements 422 0 6,000 0 0 500 101-413-90070 Investigative Expenses 14,012 15,500 20,000 17,679 0 15,000 101-413-92085 Police Officers' Assn Stipend 2,000 0 5,600 0 0 2,000 101-413-92120 Booking Fees 33 141 500 72 0 200
101-413-92211 K9 Program Expense 18,369 9,792 20,000 4,264 0 6,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 713,808 802,225 830,249 870,370 0 927,200 Category: 80 - DEBT SERVICE EXPENSE
101-413-96058 Police Vehicles Leases Principal 11,504 0 16,000 0 0 0 101-413-96059 Vehicle Leases Interest 3,092 0 3,000 0 0 0 101-413-96060 2018 Tax Allocation Refunding Bonds Principal 0 12,638 0 0 0 0 101-413-96061 2018 Tax Allocation Refunding Bonds Interest 0 2,963 0 0 0 0 101-413-97061 Police Equipment Lease Principal 188,958 179,609 184,224 184,224 0 0 101-413-97062 Police Equipment Lease Interest 0 9,349 4,734 4,734 0 0 Category: 80 - DEBT SERVICE EXPENSE Total: 203,554 204,559 207,958 188,958 0 0 Category: 98 - CAPITAL EXPENDITURES
101-413-98030 Office Furniture & Equipment 279 654 3,500 3,087 0 2,500 101-413-98040 Major Machinery & Equipment 85,984 25,508 199,805 201,742 0 713,500 Category: 98 - CAPITAL EXPENDITURES Total: 86,263 26,162 203,305 204,829 0 716,000 Expense Total: 4,622,596 4,820,632 5,062,889 4,400,781 0 5,411,600 Department: 413 - POLICE DEPARTMENT Total: 4,622,596 4,820,632 5,062,889 4,400,781 0 5,411,600 Fund: 101 - GENERAL FUND Total: 4,622,596 4,820,632 5,062,889 4,400,781 0 5,411,600 FY25/26 Proposed Budget Total: 4,622,596 4,820,632 5,062,889 4,400,781 0 5,411,600

Page 17 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 415 - POLICE - ANIMAL CONTROL
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 415 - POLICE - ANIMAL CONTROL
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
101-415-60010 Salaries Regular 0 7,075 39,620 32,931 0 40,800 101-415-60020 Salaries Part Time 0 0 0 0 0 0
101-415-60030 Salaries Overtime 0 65 2,000 693 0 700
101-415-60050 Salaries Cash Outs 0 0 762 0 0 0
101-415-62000 Retirement CalPERS 0 543 3,118 2,508 0 3,300 101-415-62020 Medical/Life Insurance 0 1,792 12,309 9,205 0 10,300 101-415-62030 Social Security FICA 0 418 2,456 1,933 0 2,500 101-415-62040 Medicare Insurance 0 98 575 452 0 600
101-415-62050 Disability Income Insurance 0 0 436 0 0 0 101-415-62060 Deferred Comp. - 457 Retirement 0 0 1,189 0 0 0 101-415-62070 Workers' Comp. Insurance 975 1,268 4,953 2,090 0 2,400 101-415-62080 Uniform Allowance 0 0 1,800 0 0 1,200
101-415-62200 Retirement CalPERS UL 0 0 0 42 0 200
101-415-62210 Unemployment Claims 0 0 396 0 0 400
Category: 60 - PERSONNEL SERVICES EXPENSE Total: 975 11,259 69,614 49,855 0 62,400 Category: 70 - MAINT. & OPERATIONS EXPENSE
101-415-70010 Office Supplies 0 884 1,000 0 0 1,000
101-415-70060 Small Tools & Equipment 0 155 600 0 0 200 101-415-70100 Uniforms 0 0 500 0 0 0
101-415-70160 Gasoline & Diesel 0 0 8,000 228 0 2,500
101-415-70280 Shelter Food/Supplies 0 872 1,000 0 0 300 101-415-70440 Miscellaneous Supplies (101,554) 0 2,000 3,164 0 1,000 101-415-72010 Water, Gas, Sanitation & Sewer 1,248 1,276 1,400 985 0 1,400 101-415-72030 Telephone 496 497 600 479 0 500
101-415-84060 Vehicle Parts, Repairs & Maint. 0 689 800 385 0 400 101-415-86010 Training, Travel, & Conference 0 500 3,000 0 0 1,500 101-415-88040 Computer Programming/Consult. 0 0 0 0 0 0 101-415-88100 Professional Services 21,690 46,980 52,000 38,791 0 45,400 101-415-90010 Liability & Property Insurance 1,261 1,367 2,362 2,270 0 2,400 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: (76,859) 53,220 73,262 46,301 0 56,600 Category: 98 - CAPITAL EXPENDITURES
101-415-98020 Buildings & Bldg. Improvements 4,588 11,160 401,100 309,717 0 0 101-415-98040 Major Machinery & Equipment 0 0 0 0 0 0
Category: 98 - CAPITAL EXPENDITURES Total: 4,588 11,160 401,100 309,717 0 0 Expense Total: (71,297) 75,639 543,976 405,873 0 119,000 Department: 415 - POLICE - ANIMAL CONTROL Total: (71,297) 75,639 543,976 405,873 0 119,000 Fund: 101 - GENERAL FUND Total: (71,297) 75,639 543,976 405,873 0 119,000 FY25/26 Proposed Budget Total: (71,297) 75,639 543,976 405,873 0 119,000

Page 18 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 416 - FIRE/EMS DEPARTMENT
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 416 - FIRE/EMS DEPARTMENT
Revenue
Category: 45 - INTERGOVERNMENTAL
101-416-48171 Instructional Service Agreement Revenue 0 18,552 7,000 7,676 0 7,000 101-416-56010 OES-Forestry & Fire Protection 0 (118) 0 0 0 0 101-416-56020 OES-Response Reimbursement 259,331 133,528 250,000 591,828 0 300,000 Category: 45 - INTERGOVERNMENTAL Total: 259,331 151,962 257,000 599,504 0 307,000 Category: 46 - GRANTS REVENUE
101-416-56030 Fire-Homeland Security Grant 8,024 0 0 0 0 0 Category: 46 - GRANTS REVENUE Total: 8,024 0 0 0 0 0
Category: 47 - CHARGES FOR SERVICES REVENUE
101-416-56040 Fire Department Fees 15,924 17,405 10,000 15,495 0 10,000 101-416-56510 Ambulance Receipts 1,713,027 1,886,410 2,101,195 1,839,712 0 2,000,000 101-416-56520 Fire/Amb Report Copy Reimb. 0 0 100 15 0 100 101-416-56530 Ambulance Contract-Fresno Co. 24,000 44,750 45,000 37,500 0 45,000 101-416-56540 Collections-Ambulance Billing 296 0 5,000 334 0 5,000 Category: 47 - CHARGES FOR SERVICES REVENUE Total: 1,753,248 1,948,565 2,161,295 1,893,055 0 2,060,100 Category: 48 - MISCELLANEOUS REVENUE
101-416-48170 Reimbursements & Refunds 0 334,145 0 1,451 0 0 Category: 48 - MISCELLANEOUS REVENUE Total: 0 334,145 0 1,451 0 0 Category: 49 - TRANSFERS FROM OTHER FUNDS
101-416-49000 Transfer from General Fund Reserve 0 373,041 0 0 0 0 Category: 49 - TRANSFERS FROM OTHER FUNDS Total: 0 373,041 0 0 0 0 Revenue Total: 2,020,603 2,807,713 2,418,295 2,494,010 0 2,367,100 Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
101-416-60010 Salaries Regular 1,326,956 1,419,271 1,490,947 1,226,631 0 1,400,800 101-416-60020 Salaries Part Time 38,421 12,425 24,000 1,579 0 0 101-416-60030 Salaries Overtime 397,707 420,216 400,000 478,857 0 400,000 101-416-60050 Salaries Cash Outs 0 0 20,000 0 0 25,000
101-416-62000 Retirement CalPERS 166,545 215,249 194,278 160,890 0 184,700 101-416-62020 Medical/Life Insurance 239,844 305,995 298,232 222,463 0 243,700 101-416-62030 Social Security FICA 104,802 112,311 113,926 104,375 0 85,300 101-416-62040 Medicare Insurance 24,856 26,321 35,849 24,583 0 20,000 101-416-62050 Disability Income Insurance 3,772 2,192 16,664 1,060 0 1,500 101-416-62060 Deferred Comp. - 457 Retirement 36,610 38,284 40,000 34,744 0 45,400 101-416-62070 Workers' Comp. Insurance 91,382 108,067 163,355 103,025 0 78,900 101-416-62080 Uniform Allowance 17,029 21,504 21,420 19,150 0 19,200 101-416-62090 Other Payroll Expenses (471) 0 0 0 0 0
101-416-62200 Retirement CalPERS UL 39,921 4,315 37,440 24,422 0 63,600 101-416-62210 Unemployment Claims 0 0 6,974 7,222 0 8,000 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 2,487,372 2,686,150 2,863,085 2,409,000 0 2,576,100 Category: 70 - MAINT. & OPERATIONS EXPENSE
101-416-70010 Office Supplies 780 815 800 1,580 0 1,200 101-416-70030 Postage & Freight Out 102 68 200 343 0 300 101-416-70040 Printing & Binding 42 0 100 0 0 100
101-416-70050 Education Materials & Supplies 9,551 5,479 10,000 6,798 0 10,000

Page 19 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
101-416-70060 Small Tools & Equipment 705 700 800 881 0 1,000 101-416-70070 Audio/Video Equipment Supplies 0 81 150 0 0 100 101-416-70102 Uniforms 42,572 46,632 80,000 72,007 0 80,000 101-416-70160 Gasoline & Diesel 126,270 181,792 112,000 134,397 0 112,000 101-416-70440 Miscellaneous Supplies 2,234 1,937 1,000 1,313 0 1,000 101-416-70450 Station Supplies 3,587 4,085 5,000 5,214 0 5,000 101-416-72010 Water, Gas, Sanitation & Sewer 12,926 13,084 9,100 13,624 0 10,000 101-416-72020 Electric 24,645 35,198 23,000 29,807 0 25,000 101-416-72030 Telephone 12,542 18,288 10,000 13,926 0 20,000 101-416-75010 Meals-Ambulance Runs 11 15 0 0 0 0
101-416-75030 Tuition Reimbursement 11,798 14,507 27,000 23,418 0 27,000 101-416-75040 Ambulance Billing Contract 2,016 0 0 0 0 0 101-416-75060 Mandated Annual Service 25,174 18,403 30,000 88,282 0 53,700 101-416-84010 Office Equip. Repairs & Maint. 4,562 2,833 5,600 1,908 0 2,500 101-416-84020 Major Equip. Repairs & Maint. 1,362 3,546 3,500 4,517 0 3,500 101-416-84030 Buildings Repairs & Maint. 116,363 45,115 80,000 17,805 0 90,000 101-416-84050 Grounds Repairs & Maint. 403 651 700 451 0 700 101-416-84060 Vehicle Parts, Repairs & Maint. 54,442 97,053 60,500 37,633 0 60,500 101-416-84070 Misc. Repairs & Maint. 348 1,013 1,000 422 0 1,000 101-416-86010 Training, Travel, & Conference 14,914 16,074 15,000 8,458 0 15,500 101-416-86030 Subs., Dues, & Publications 4,998 3,388 2,000 1,155 0 1,000 101-416-86040 Required Certification Train 0 652 0 0 0 0 101-416-88010 City Attorney Fees 0 331 0 203 0 200
101-416-88020 Outside Attorney Fees 0 33,472 0 16,940 0 15,000 101-416-88040 Computer Programming/Consult. 14,872 17,460 16,483 13,943 0 55,000 101-416-88060 Medical - General 0 121 0 0 0 200
101-416-88100 Professional Services 10,315 6,275 5,000 4,293 0 24,500 101-416-88101 Administrative Fees 24 0 0 0 0 100
101-416-89070 Fingerprinting 0 0 0 70 0 400
101-416-89080 Background Investigations Exp 0 280 0 0 0 300 101-416-90010 Liability & Property Insurance 101,977 111,604 99,000 103,614 0 124,700 101-416-92084 Firefighters' Assn Stipend 2,000 0 5,600 4,987 0 5,600 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 601,537 680,952 603,533 607,988 0 747,100 Category: 80 - DEBT SERVICE EXPENSE
101-416-96058 Vehicle Leases Principal 15,263 0 0 0 0 0 101-416-96059 Vehicle Leases Interest 4,894 0 0 0 0 0
101-416-96060 2018 Tax Allocation Refunding Bonds Principal 0 24,021 0 0 0 0 101-416-96061 2018 Tax Allocation Refunding Bonds Interest 0 7,761 0 0 0 0 101-416-97061 Fire Equipment Lease Principal 280,000 286,000 293,000 293,000 0 293,000 101-416-97062 Fire Equipment Lease Interest 12,674 9,802 6,865 6,865 0 6,900 Category: 80 - DEBT SERVICE EXPENSE Total: 312,830 327,584 299,865 299,865 0 299,900 Category: 98 - CAPITAL EXPENDITURES
101-416-98030 Office Furniture & Equipment 406 153 0 0 0 0 101-416-98040 Major Machinery & Equipment 169,403 398,248 100,000 94,515 0 1,552,000 101-416-98043 Ladder Fire Truck Expense 4,150 7,963 0 0 0 0

Page 20 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
101-416-98044 Brush Truck/Street Sweeper Expense 4,906 24,298 0 0 0 0 Category: 98 - CAPITAL EXPENDITURES Total: 178,866 430,662 100,000 94,515 0 1,552,000 Expense Total: 3,580,606 4,125,348 3,866,483 3,411,367 0 5,175,100 Department: 416 - FIRE/EMS DEPARTMENT Surplus (Deficit): (1,560,003) (1,317,635) (1,448,188) -917,357 0 (2,808,000) Fund: 101 - GENERAL FUND Surplus (Deficit): (1,560,003) (1,317,635) (1,448,188) -917,357 0 (2,808,000) FY25/26 Proposed Budget Surplus (Deficit): (1,560,003) (1,317,635) (1,448,188) (917,357) 0 (2,808,000)

Page 21 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 431 - SERVICE CENTER DEPARTMENT
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 431 - SERVICE CENTER DEPARTMENT
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
101-431-60010 Salaries Regular 17,354 16,314 17,051 13,377 0 16,800 101-431-60030 Salaries Overtime 0 17 400 227 0 200
101-431-60050 Salaries Cash Outs 0 0 0 0 0 0
101-431-62000 Retirement CalPERS 1,727 1,780 1,342 1,052 0 1,400 101-431-62020 Medical/Life Insurance (29,004) 2,839 3,448 3,488 0 6,100 101-431-62030 Social Security FICA 1,100 1,027 1,057 813 0 1,000 101-431-62040 Medicare Insurance 257 240 247 190 0 400
101-431-62050 Disability Income Insurance 0 0 188 0 0 0 101-431-62060 Deferred Comp. - 457 Retirement 536 335 512 0 0 0 101-431-62070 Workers' Comp. Insurance 771 969 2,046 861 0 1,800 101-431-62080 Uniform Allowance 56 58 56 0 0 0
101-431-62200 Retirement CalPERS UL 604 0 0 12 0 100
101-431-62210 Unemployment Claims 0 0 171 0 0 200
Category: 60 - PERSONNEL SERVICES EXPENSE Total: (6,599) 23,579 26,518 20,019 0 28,000 Category: 70 - MAINT. & OPERATIONS EXPENSE
101-431-70060 Small Tools & Equipment 607 2,032 4,555 2,803 0 8,000 101-431-70100 Uniforms 932 1,489 1,050 1,072 0 1,100
101-431-70150 Vehicle Parts & Supplies 1,088 2,725 2,000 2,079 0 2,500 101-431-70160 Gasoline & Diesel 460 496 600 1,226 0 1,200 101-431-72030 Telephone 607 664 750 390 0 600
101-431-84060 Vehicle Parts, Repairs & Maint. 13 60 0 0 0 200 101-431-86030 Subs., Dues, & Publications 14 0 0 0 0 1,000 101-431-88040 Computer Programming/Consult. 44 1,970 350 86 0 1,700 101-431-88060 Medical - General 0 59 0 0 0 100
101-431-89070 Fingerprinting 0 18 0 0 0 100
101-431-90010 Liability & Property Insurance 983 1,045 1,300 934 0 1,100 101-431-92080 Miscellaneous Expense 0 0 0 0 0 100
101-431-92090 Taxes, Licenses, & Fees 408 707 600 754 0 300 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 5,155 11,264 11,205 9,345 0 18,000 Expense Total: (1,444) 34,843 37,723 29,364 0 46,000
Department: 431 - SERVICE CENTER DEPARTMENT Total: (1,444) 34,843 37,723 29,364 0 46,000 Fund: 101 - GENERAL FUND Total: (1,444) 34,843 37,723 29,364 0 46,000 FY25/26 Proposed Budget Total: (1,444) 34,843 37,723 29,364 0 46,000

Page 22 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 432 - BLDGS & GROUNDS MAINTENANCE
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 432 - BLDGS & GROUNDS MAINTENANCE
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
101-432-70060 Small Tools & Equipment 0 0 400 0 0 200
101-432-70100 Uniforms (356) 0 0 0 0 0
101-432-70440 Miscellaneous Supplies 1,430 84 1,600 0 0 7,200 101-432-72010 Water, Gas, Sanitation & Sewer 29,265 22,810 26,050 20,178 0 28,000 101-432-72020 Electric 95,279 129,129 120,500 104,542 0 125,000 101-432-72030 Telephone 10,210 8,455 13,750 1,566 0 14,000 101-432-84010 Office Equip. Repairs & Maint. 0 0 0 7,842 0 5,000 101-432-84020 Major Equip. Repairs & Maint. 0 23,321 35,000 0 0 35,000 101-432-84030 Buildings Repairs & Maint. 82,514 78,010 83,500 58,620 0 303,500 101-432-84050 Grounds Repairs & Maint. 0 8,496 7,000 17,110 0 35,000 101-432-84071 Inspections 7,934 6,660 12,500 1,360 0 12,500 101-432-88100 Professional Services 1,905 1,962 1,000 0 0 1,000 101-432-90010 Liability & Property Insurance 89,751 130,010 155,000 165,580 0 185,500 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 317,932 408,937 456,300 376,797 0 751,900 Category: 98 - CAPITAL EXPENDITURES
101-432-98040 MAJOR MACHINERY & EQUIPMENT 0 0 0 0 0 0
Category: 98 - CAPITAL EXPENDITURES Total: 0 0 0 0 0 0
Expense Total: 317,932 408,937 456,300 376,797 0 751,900 Department: 432 - BLDGS & GROUNDS MAINTENANCE Total: 317,932 408,937 456,300 376,797 0 751,900 Fund: 101 - GENERAL FUND Total: 317,932 408,937 456,300 376,797 0 751,900 FY25/26 Proposed Budget Total: 317,932 408,937 456,300 376,797 0 751,900

Page 23 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 435 - AIRPORT OPERATIONS
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 435 - AIRPORT OPERATIONS
Revenue
Category: 44 - USE OF PROPERTY & MONEY
101-435-55020 Airport Building Lease 4,200 4,200 4,000 3,500 0 4,200 101-435-55050 Airport Hangar Leases 29,983 25,920 35,482 21,783 0 36,000 101-435-55060 Airport Tie Down Rentals 414 468 500 360 0 400 101-435-55070 Airport Overnight Parking Fee 100 100 0 0 0 100 Category: 44 - USE OF PROPERTY & MONEY Total: 34,697 30,688 39,982 25,643 0 40,700 Category: 46 - GRANTS REVENUE
101-435-55090 Federal Aviation Admn (FAA) Grant 0 4,695 0 0 0 0 101-435-55100 State Airport Grant 0 0 10,000 10,000 0 10,000 Category: 46 - GRANTS REVENUE Total: 0 4,695 10,000 10,000 0 10,000 Category: 47 - CHARGES FOR SERVICES REVENUE
101-435-55040 Airport Fuel Sales 0 0 7,500 0 0 0
Category: 47 - CHARGES FOR SERVICES REVENUE Total: 0 0 7,500 0 0 0 Category: 48 - MISCELLANEOUS REVENUE
101-435-48160 Miscellaneous Revenue 0 0 0 2,700 0 1,000 Category: 48 - MISCELLANEOUS REVENUE Total: 0 0 0 2,700 0 1,000 Revenue Total: 34,697 35,384 57,482 38,343 0 51,700
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
101-435-60010 Salaries Regular 17,351 24,910 28,974 25,753 0 32,200 101-435-60030 Salaries Overtime 86 1 400 951 0 800
101-435-60050 Salaries Cash Outs 0 0 1,011 0 0 500
101-435-62000 Retirement CalPERS 2,251 3,287 3,222 2,857 0 3,500 101-435-62020 Medical/Life Insurance 3,312 3,961 5,092 3,907 0 5,700 101-435-62030 Social Security FICA 1,376 1,525 1,796 1,706 0 2,000 101-435-62040 Medicare Insurance 322 357 420 399 0 500
101-435-62050 Disability Income Insurance 0 0 319 0 0 0 101-435-62060 Deferred Comp. - 457 Retirement 660 689 869 641 0 800 101-435-62070 Workers' Comp. Insurance 1,138 1,484 3,477 1,499 0 1,800 101-435-62080 Uniform Allowance 0 0 20 10 0 0
101-435-62200 Retirement CalPERS UL 572 0 0 399 0 1,600 101-435-62210 Unemployment Claims 0 0 290 0 0 300
Category: 60 - PERSONNEL SERVICES EXPENSE Total: 27,068 36,213 45,890 38,122 0 49,700 Category: 70 - MAINT. & OPERATIONS EXPENSE
101-435-70030 Postage & Freight Out 0 0 10 0 0 100
101-435-70040 Printing & Binding 0 0 215 45 0 300
101-435-72010 Water, Gas, Sanitation & Sewer 9,828 9,408 10,500 4,132 0 12,500 101-435-72020 Electric 13,668 16,689 21,500 12,957 0 24,000 101-435-72030 Telephone 2,095 1,836 2,200 725 0 2,400
101-435-80060 Fuel Purchases for Resale 0 0 30,000 19,827 0 35,000 101-435-84020 Major Equip. Repairs & Maint. 0 0 6,500 0 0 8,000 101-435-84030 Buildings Repairs & Maint. 1,800 7,840 17,500 13,404 0 15,000 101-435-84050 Grounds Repairs & Maint. 4,882 645 7,500 17,527 0 20,000 101-435-84060 Vehicle Parts, Repairs & Maint. 192 409 1,000 0 0 1,000 101-435-86010 Training, Travel, & Conference 0 2,949 2,250 2,164 0 3,700

Page 24 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
101-435-86030 Subs., Dues, & Publications 89 75 175 395 0 600 101-435-88040 Computer Programming/Consult. 44 62 1,105 86 0 2,200 101-435-88060 Medical - General 0 4 0 4 0 0
101-435-88091 Engineering & Consultants 0 0 20,000 13,141 0 15,000 101-435-88100 Professional Services 1,435 1,573 3,000 2,700 0 3,500 101-435-88101 Administrative Fees 7 33 0 23 0 100
101-435-88220 SPECIAL EVENTS EXPENSE 0 0 0 0 0 50,000
101-435-90010 Liability & Property Insurance 1,102 5,188 6,790 8,378 0 8,500 101-435-92090 Taxes, Licenses, & Fees 16,814 12,762 16,850 17,626 0 19,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 51,955 59,472 147,095 113,134 0 220,900 Category: 98 - CAPITAL EXPENDITURES
101-435-98040 MAJOR MACHINERY & EQUIPMENT 0 0 0 0 0 261,300 Category: 98 - CAPITAL EXPENDITURES Total: 0 0 0 0 0 261,300 Expense Total: 79,023 95,686 192,985 151,256 0 531,900
Department: 435 - AIRPORT OPERATIONS Surplus (Deficit): (44,326) (60,302) (135,503) -112,913 0 (480,200) Fund: 101 - GENERAL FUND Surplus (Deficit): (44,326) (60,302) (135,503) -112,913 0 (480,200) FY25/26 Proposed Budget Surplus (Deficit): (44,326) (60,302) (135,503) (112,913) 0 (480,200)

Page 25 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 440 - MUNICIPAL GROUNDS MAINT
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 440 - MUNICIPAL GROUNDS MAINT
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
101-440-60010 Salaries Regular 110,173 138,301 166,782 131,466 0 174,200 101-440-60020 Salaries Part Time 6,129 (8,519) 0 0 0 0
101-440-60030 Salaries Overtime 651 270 1,000 153 0 200 101-440-60050 Salaries Cash Outs 0 0 3,263 0 0 400
101-440-62000 Retirement CalPERS 8,119 12,507 13,246 10,459 0 14,300 101-440-62020 Medical/Life Insurance 35,090 48,818 66,202 53,002 0 60,000 101-440-62030 Social Security FICA 7,129 8,529 10,340 7,805 0 10,800 101-440-62040 Medicare Insurance 1,667 1,994 2,418 1,825 0 2,500 101-440-62050 Disability Income Insurance 0 0 1,835 0 0 0 101-440-62060 Deferred Comp. - 457 Retirement 87 92 919 89 0 100 101-440-62070 Workers' Comp. Insurance 6,361 8,162 10,000 8,436 0 10,400 101-440-62080 Uniform Allowance 719 529 806 685 0 0
101-440-62200 Retirement CalPERS UL 606 0 0 206 0 1,000 101-440-62210 Unemployment Claims 0 0 1,668 0 0 1,700
Category: 60 - PERSONNEL SERVICES EXPENSE Total: 176,730 210,684 278,479 214,127 0 275,600 Category: 70 - MAINT. & OPERATIONS EXPENSE
101-440-70001 Land Rental 0 1 0 0 0 100
101-440-70010 Office Supplies 0 0 100 82 0 100
101-440-70040 Printing & Binding 1 0 0 0 0 0
101-440-70060 Small Tools & Equipment 4,486 3,516 3,500 1,987 0 3,000 101-440-70100 Uniforms 3,575 3,837 4,021 4,253 0 4,200
101-440-70160 Gasoline & Diesel 3,128 1,189 3,500 8,759 0 12,000 101-440-70442 Tree Purchase/Planting 1,367 0 2,000 0 0 2,000 101-440-72011 Water/Electric - City Plots 61,277 82,832 98,800 82,996 0 110,000 101-440-84050 Grounds Repairs & Maint. 120,454 77,743 50,000 33,286 0 50,500 101-440-84060 Vehicle Parts, Repairs & Maint. 8,514 6,924 5,000 3,166 0 5,000 101-440-84075 Equipment Parts, Repairs & Maint. 0 0 0 0 0 2,000 101-440-84077 Landscaping & Lighting Maintenance District (L… 0 0 0 0 0 40,000 101-440-84090 Graffiti Removal Expense 58 107 200 70 0 200 101-440-86010 Training, Travel, & Conference 26 0 2,000 831 0 1,500 101-440-86030 Subs., Dues, & Publications 14 1,200 1,000 29 0 100 101-440-88040 Computer Programming/Consult. 44 62 980 86 0 200 101-440-88060 Medical - General 2 2 0 82 0 100
101-440-88100 Professional Services 740 4,998 4,000 1,284 0 2,000 101-440-89040 Physical w/Drug & Alcohol Test 390 200 500 210 0 500 101-440-89070 Fingerprinting 64 64 200 32 0 200
101-440-90010 Liability & Property Insurance 8,216 8,802 9,943 9,159 0 11,000 101-440-92080 Miscellaneous Expense 0 0 0 0 0 130,500
101-440-92212 Veterans Banner Prog Expense 460 0 0 166 0 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 212,815 191,477 185,744 146,480 0 375,200 Category: 98 - CAPITAL EXPENDITURES
101-440-98040 Major Machinery & Equipment 0 23,399 10,000 3,886 0 8,000

Page 26 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
101-440-98981 Splash Pad Project 20,399 285,369 2,052,968 157,636 0 1,700,000 Category: 98 - CAPITAL EXPENDITURES Total: 20,399 308,767 2,062,968 161,522 0 1,708,000 Expense Total: 409,945 710,929 2,527,191 522,129 0 2,358,800 Department: 440 - MUNICIPAL GROUNDS MAINT Total: 409,945 710,929 2,527,191 522,129 0 2,358,800 Fund: 101 - GENERAL FUND Total: 409,945 710,929 2,527,191 522,129 0 2,358,800 FY25/26 Proposed Budget Total: 409,945 710,929 2,527,191 522,129 0 2,358,800

Page 27 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 101 - GENERAL FUND
Department: 900 - TRANSFERS TO OTHER FUNDS
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 101 - GENERAL FUND
Department: 900 - TRANSFERS TO OTHER FUNDS
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
101-900-94070 Operating Transfer Out 0 2,320,255 0 0 0 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 2,320,255 0 0 0 0 Category: 99 - NON-OPERATING EXPENSES
101-900-94072 Transfer to General Fund Reserve 3,865 0 0 0 0 0 Category: 99 - NON-OPERATING EXPENSES Total: 3,865 0 0 0 0 0 Expense Total: 3,865 2,320,255 0 0 0 0
Department: 900 - TRANSFERS TO OTHER FUNDS Total: 3,865 2,320,255 0 0 0 0 Fund: 101 - GENERAL FUND Total: 3,865 2,320,255 0 0 0 0 FY25/26 Proposed Budget Total: 3,865 2,320,255 0 0 0 0

Page 28 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 102 - PD EVIDENCE FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 102 - PD EVIDENCE FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
102-400-44010 Interest Earned 197 892 0 377 0.00 4,900
Category: 44 - USE OF PROPERTY & MONEY Total: 197 892 0 377 0.00 4,900 Revenue Total: 197 892 0 377 0.00 4,900
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
102-413-88100 Professional Services 0 25 0 0 0.00 0
102-413-92090 Taxes, Licenses, & Fees 0 39 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 63 0 0 0.00 0 Expense Total: 0 63 0 0 0.00 0
Fund: 102 - PD EVIDENCE FUND Surplus (Deficit): 197 829 0 377 0.00 4,900 FY25/26 Proposed Budget Surplus (Deficit): 197 829 0 377 0.00 4,900

Page 29 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 103 - PD FED FORFEITURE FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
Request
Base Budget
Fund: 103 - PD FED FORFEITURE FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
103-400-44010 Interest Earned 19 41 0 18 0.00 300
Category: 44 - USE OF PROPERTY & MONEY Total: 19 41 0 18 0.00 300 Revenue Total: 19 41 0 18 0.00 300
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
103-413-88100 Professional Services 0 2 0 0 0.00 0
103-413-92090 Taxes, Licenses, & Fees 0 3 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 6 0 0 0.00 0 Expense Total: 0 6 0 0 0.00 0
Fund: 103 - PD FED FORFEITURE FUND Surplus (Deficit): 19 36 0 18 0.00 300 FY25/26 Proposed Budget Surplus (Deficit): 19 36 0 18 0.00 300

Page 30 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 104 - SCHOLARSHIP FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
Request
Base Budget
Fund: 104 - SCHOLARSHIP FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
104-400-44010 Interest Earned 174 400 100 168 0.00 2,200 Category: 44 - USE OF PROPERTY & MONEY Total: 174 400 100 168 0.00 2,200 Revenue Total: 174 400 100 168 0.00 2,200
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
104-630-92040 Scholarship 0 0 1,000 0 0.00 1,000
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 0 1,000 0 0.00 1,000 Expense Total: 0 0 1,000 0 0.00 1,000
Fund: 104 - SCHOLARSHIP FUND Surplus (Deficit): 174 400 (900) 168 0.00 1,200 FY25/26 Proposed Budget Surplus (Deficit): 174 400 (900) 168 0.00 1,200

Page 31 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 105 - COPS GRANT FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
Request
Base Budget
Fund: 105 - COPS GRANT FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
105-400-44010 Interest Earned 423 331 0 568 0.00 8,800
Category: 44 - USE OF PROPERTY & MONEY Total: 423 331 0 568 0.00 8,800 Category: 46 - GRANTS REVENUE
105-400-45240 COPS AB1913 145,271 140,888 100,000 194,663 0.00 100,000 Category: 46 - GRANTS REVENUE Total: 145,271 140,888 100,000 194,663 0.00 100,000 Category: 48 - MISCELLANEOUS REVENUE
105-400-48080 Proceeds from Capital Lease 0 136,790 0 0 0.00 0 Category: 48 - MISCELLANEOUS REVENUE Total: 0 136,790 0 0 0.00 0 Revenue Total: 145,695 278,008 100,000 195,231 0.00 108,800 Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
105-413-70071 Hardware/Software Upgrade 0 25,953 0 0 0.00 0 105-413-88100 Professional Services 0 53 0 0 0.00 0
105-413-92090 Taxes, Licenses, & Fees 0 65 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 26,071 0 0 0.00 0 Category: 80 - DEBT SERVICE EXPENSE
105-413-96058 Police Vehicles Leases Principal 37,130 38,156 82,225 39,463 0.00 40,000 105-413-96059 Police Vehicles Leases Interest 5,070 4,044 11,616 2,738 0.00 11,600 Category: 80 - DEBT SERVICE EXPENSE Total: 42,200 42,201 93,841 42,201 0.00 51,600 Category: 98 - CAPITAL EXPENDITURES
105-413-98040 Major Machinery & Equipment 2,568 172,192 20,000 37,079 0.00 40,000 105-413-98041 COPS Grant Equipment Expense 144,789 128,503 100,000 121,136 0.00 100,000 Category: 98 - CAPITAL EXPENDITURES Total: 147,357 300,695 120,000 158,215 0.00 140,000 Expense Total: 189,557 368,967 213,841 200,416 0.00 191,600 Fund: 105 - COPS GRANT FUND Surplus (Deficit): (43,863) (90,959) (113,841) -5,185 0.00 (82,800) FY25/26 Proposed Budget Surplus (Deficit): (43,863) (90,959) (113,841) (5,185) 0.00 (82,800)

Page 32 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 106 - POLICE DEPT GRANTS
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 106 - POLICE DEPT GRANTS
Revenue
Category: 46 - GRANTS REVENUE
106-400-45221 AB 179 - Tech Improvement 250,000 0 0 0 0.00 0 106-400-46110 Grant Revenue 0 401,900 422,284 596,949 0.00 366,000 106-400-46251 CA Officer Wellness & Mental Health Grant 15,000 (4,749) 0 0 0.00 0 Category: 46 - GRANTS REVENUE Total: 265,000 397,151 422,284 596,949 0.00 366,000 Revenue Total: 265,000 397,151 422,284 596,949 0.00 366,000 Expense
Category: 46 - GRANTS REVENUE
106-413-72041 CA Officer Wellness & Mental Health Grant Exp 792 0 0 4,749 0.00 4,700 Category: 46 - GRANTS REVENUE Total: 792 0 0 4,749 0.00 4,700 Category: 60 - PERSONNEL SERVICES EXPENSE
106-413-60010 Salaries Regular 0 45,970 144,748 46,661 0.00 161,200 106-413-62000 Retirement CalPERS 0 3,750 15,995 4,535 0.00 18,200 106-413-62020 Medical/Life Insurance 0 3,537 50,000 7,617 0.00 25,500 106-413-62030 Social Security FICA 0 3,003 8,974 2,850 0.00 10,000 106-413-62040 Medicare Insurance 0 702 2,099 666 0.00 2,300 106-413-62060 Deferred Comp. - 457 Retirement 0 671 4,342 701 0.00 3,200 106-413-62070 Worker's Comp. Insurance 0 0 18,094 0 0.00 9,400 106-413-62080 Uniform Allowance 0 0 2,400 1,200 0.00 2,400 106-413-62200 Retirement CalPERS UL 0 0 0 0 0.00 800
106-413-62210 Unemployment Claims 0 0 1,448 0 0.00 1,400 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 0 57,634 248,100 64,229 0.00 234,400 Category: 70 - MAINT. & OPERATIONS EXPENSE
106-413-70010 Office Supplies 0 1,569 0 2,601 0.00 0
106-413-88030 Accounting/Auditing 0 0 3,400 2,000 0.00 4,300 106-413-88100 Professional Services 0 0 28,000 0 0.00 0 106-413-94070 Operating Transfer Out 0 250,000 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 251,569 31,400 4,601 0.00 4,300 Category: 98 - CAPITAL EXPENDITURES
106-413-98040 Major Machinery & Equipment 0 342,725 119,000 128,513 0.00 128,000 Category: 98 - CAPITAL EXPENDITURES Total: 0 342,725 119,000 128,513 0.00 128,000 Expense Total: 792 651,927 398,500 202,091 0.00 371,400 Fund: 106 - POLICE DEPT GRANTS Surplus (Deficit): 264,208 (254,777) 23,784 394,858 0.00 (5,400) FY25/26 Proposed Budget Surplus (Deficit): 264,208 (254,777) 23,784 394,858 0.00 (5,400)

Page 33 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 107 - GAS TAX FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 107 - GAS TAX FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
107-400-44010 Interest Earned 378 1,165 0 577 0.00 7,400 Category: 44 - USE OF PROPERTY & MONEY Total: 378 1,165 0 577 0.00 7,400 Category: 45 - INTERGOVERNMENTAL
107-400-45070 CA Hwy Users Tax (HUT) - Gas Tax 2103 147,248 164,349 160,435 154,786 0.00 164,200 107-400-45080 CA Hwy Users Tax (HUT) - Gas Tax 2105 102,845 109,603 112,164 102,072 0.00 114,800 107-400-45090 CA Hwy Users Tax (HUT) - Gas Tax 2106 58,597 62,229 60,959 58,195 0.00 62,500 107-400-45100 CA Hwy Users Tax (HUT) - Gas Tax 2107 140,160 148,357 153,288 134,546 0.00 156,700 107-400-45110 CA Hwy Users Tax (HUT) - Gas Tax 2107.5 4,000 4,000 4,000 4,000 0.00 4,000 Category: 45 - INTERGOVERNMENTAL Total: 452,850 488,537 490,846 453,600 0.00 502,200 Category: 48 - MISCELLANEOUS REVENUE
107-400-48020 Sale of City Property 0 2,325 0 0 0.00 0
107-400-48170 Reimbursements & Refunds 0 109 0 0 0.00 100 Category: 48 - MISCELLANEOUS REVENUE Total: 0 2,434 0 0 0.00 100 Revenue Total: 453,228 492,136 490,846 454,177 0.00 509,700 Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
107-422-60010 Salaries Regular 140,527 144,484 190,787 146,866 0.00 192,200 107-422-60020 Salaries Part Time 95 296 0 0 0.00 0
107-422-60030 Salaries Overtime 5,265 5,904 5,500 8,763 0.00 8,100 107-422-60050 Salaries Cash Outs 0 0 3,669 0 0.00 3,800 107-422-62000 Retirement CalPERS 12,602 16,583 18,361 13,634 0.00 17,700 107-422-62020 Medical/Life Insurance 27,881 34,497 37,109 34,148 0.00 37,700 107-422-62030 Social Security FICA 8,634 9,044 11,829 9,280 0.00 11,900 107-422-62040 Medicare Insurance 2,092 2,144 3,221 2,200 0.00 2,800 107-422-62050 Disability Income Insurance 1,442 873 2,099 409 0.00 700 107-422-62060 Deferred Comp. - 457 Retirement 3,163 4,045 7,548 3,185 0.00 4,400 107-422-62070 Workers' Comp. Insurance 8,808 8,925 19,075 10,172 0.00 11,200 107-422-62080 Uniform Allowance 216 209 326 174 0.00 0
107-422-62090 Other Payroll Expenses (180) 0 0 0 0.00 0 107-422-62200 Retirement CalPERS UL 2,425 0 0 851 0.00 5,300 107-422-62210 Unemployment Claims 0 0 1,907 0 0.00 1,900 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 212,969 227,004 301,431 229,681 0.00 297,700 Category: 70 - MAINT. & OPERATIONS EXPENSE
107-422-70010 Office Supplies 112 70 206 60 0.00 200
107-422-70040 Printing & Binding 1 0 0 0 0.00 0
107-422-70100 Uniforms 2,499 2,503 2,625 2,633 0.00 2,500 107-422-70130 Street Materials 25,727 31,727 50,000 27,284 0.00 50,000 107-422-70140 Utility Parts & Supplies 56 489 500 1,276 0.00 200 107-422-70160 Gasoline & Diesel 3,429 1,662 2,000 3,041 0.00 4,000 107-422-70190 Street Stripe Paint 6 1,856 0 0 0.00 0
107-422-72011 Water/Electric - City Plots 42,324 50,102 55,000 40,389 0.00 60,000 107-422-72021 Street Light Electricity 2,511 2,712 0 0 0.00 0 107-422-72030 Telephone 290 312 500 215 0.00 500
107-422-84010 Office Equip. Repairs & Maint. 162 155 262 103 0.00 200 107-422-84012 Computer Equipment 0 57 128 56 0.00 0

Page 34 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
107-422-84050 Grounds Repairs & Maint. 3,982 958 9,700 4,387 0.00 8,000 107-422-84060 Vehicle Parts, Repairs & Maint. 2,709 8,586 2,500 11,675 0.00 3,500 107-422-86010 Training, Travel, & Conference 375 2,866 3,978 1,152 0.00 1,500 107-422-86030 Subs., Dues, & Publications 3,918 4,549 6,900 5,949 0.00 6,900 107-422-88010 City Attorney Fees 0 73 100 0 0.00 100
107-422-88030 Accounting/Auditing 2,444 6,920 7,100 2,537 0.00 5,800 107-422-88040 Computer Programming/Consult. 7,348 8,008 17,554 9,594 0.00 10,000 107-422-88060 Medical - General 40 59 100 191 0.00 200
107-422-88100 Professional Services 26,634 30,645 17,550 30,063 0.00 22,600 107-422-88101 Administrative Fees 10 44 100 28 0.00 100 107-422-88121 Geographic Information Systems 0 0 5,000 1,031 0.00 5,000 107-422-88130 Grant Writing/Application 3,020 78,936 25,000 46,815 0.00 15,000 107-422-89020 Interview Expenses 3 0 0 0 0.00 0
107-422-89040 Physical w/Drug & Alcohol Test 65 58 0 46 0.00 100 107-422-89070 Fingerprinting 12 39 0 35 0.00 100
107-422-90010 Liability & Property Insurance 8,343 9,533 10,000 10,816 0.00 13,000 107-422-92090 Taxes, Licenses, & Fees 31 70 50 0 0.00 100 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 136,048 242,988 216,853 199,374 0.00 209,600 Category: 98 - CAPITAL EXPENDITURES
107-422-98030 Office Furniture & Equipment 0 86 500 0 0.00 500 Category: 98 - CAPITAL EXPENDITURES Total: 0 86 500 0 0.00 500 Expense Total: 349,017 470,078 518,784 429,055 0.00 507,800 Fund: 107 - GAS TAX FUND Surplus (Deficit): 104,212 22,058 (27,938) 25,122 0.00 1,900 FY25/26 Proposed Budget Surplus (Deficit): 104,212 22,058 (27,938) 25,122 0.00 1,900

Page 35 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 109 - TDA - ARTICLE 3 FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 109 - TDA - ARTICLE 3 FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
109-400-44010 Interest Earned 101 0 0 (54) 0.00 0
Category: 44 - USE OF PROPERTY & MONEY Total: 101 0 0 -54 0.00 0 Category: 45 - INTERGOVERNMENTAL
109-400-45130 LTF Funds Article 3 0 64,392 19,774 0 0.00 20,000 Category: 45 - INTERGOVERNMENTAL Total: 0 64,392 19,774 0 0.00 20,000 Revenue Total: 101 64,392 19,774 -54 0.00 20,000
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
109-406-88011 Legal Services 209 0 0 0 0.00 0
109-424-88100 Professional Services 0 13 0 0 0.00 0
109-424-92090 Taxes, Licenses, & Fees 0 16 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 209 28 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES
109-424-98987 Sidewalk Improvements 150,156 0 50,000 19 0.00 50,000 Category: 98 - CAPITAL EXPENDITURES Total: 150,156 0 50,000 19 0.00 50,000 Expense Total: 150,365 28 50,000 19 0.00 50,000
Fund: 109 - TDA - ARTICLE 3 FUND Surplus (Deficit): (150,264) 64,364 (30,226) -73 0.00 (30,000) FY25/26 Proposed Budget Surplus (Deficit): (150,264) 64,364 (30,226) (73) 0.00 (30,000)

Page 36 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 110 - LTF - ARTICLE 8 FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 110 - LTF - ARTICLE 8 FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
110-400-44010 Interest Earned 4,582 13,164 100 13,492 0.00 140,700 Category: 44 - USE OF PROPERTY & MONEY Total: 4,582 13,164 100 13,492 0.00 140,700 Category: 45 - INTERGOVERNMENTAL
110-400-45140 LTF Funds Article 8 0 2,367,687 583,577 0 0.00 830,100 Category: 45 - INTERGOVERNMENTAL Total: 0 2,367,687 583,577 0 0.00 830,100 Category: 48 - MISCELLANEOUS REVENUE
110-400-48160 Miscellaneous Revenue 0 94,316 0 2,280 0.00 1,000 110-400-48170 Reimbursements & Refunds 0 0 0 94,764 0.00 0 Category: 48 - MISCELLANEOUS REVENUE Total: 0 94,316 0 97,044 0.00 1,000 Revenue Total: 4,582 2,475,167 583,677 110,535 0.00 971,800 Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
110-406-88011 Legal Services 209 0 0 0 0.00 0
110-424-72021 Street Light Electricity 119,388 152,219 120,000 130,135 0.00 150,000 110-424-88040 Computer Programming/Consult. 437 484 1,364 864 0.00 1,000 110-424-88100 Professional Services 0 571 0 0 0.00 0
110-424-92090 Taxes, Licenses, & Fees 0 906 1,000 0 0.00 1,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 120,034 154,181 122,364 130,999 0.00 152,000 Category: 98 - CAPITAL EXPENDITURES
110-424-98040 Major Machinery & Equipment 0 0 0 0 0.00 0 110-424-98062 STBG-California-Baker STPL-5146(034) 0 0 0 0 0.00 128,000 110-424-98401 Slurry Seal & Cape Seal 8,895 2,878 1,200,000 45,570 0.00 0 110-424-98903 Coalinga Alley Paving (39-44) Exp 0 0 0 0 0.00 0 110-424-98905 ATP Cycle 6-Trails-Los Gatos Bridge 0 0 0 0 0.00 26,000 110-424-98912 Durian/Birch St. Improv. 0 17,563 550,000 205,781 0.00 0 110-424-98988 Street, Crosswalk, Bike Lane Striping 0 0 20,000 0 0.00 0 110-424-98999 Street Light Acquisition Project 11,093 0 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 19,988 20,440 1,770,000 251,351 0.00 154,000 Expense Total: 140,022 174,621 1,892,364 382,350 0.00 306,000 Fund: 110 - LTF - ARTICLE 8 FUND Surplus (Deficit): (135,440) 2,300,546 (1,308,687) -271,815 0.00 665,800 FY25/26 Proposed Budget Surplus (Deficit): (135,440) 2,300,546 (1,308,687) (271,815) 0.00 665,800

Page 37 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 111 - SB1-ROAD REHAB MAINT ACCT FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 111 - SB1-ROAD REHAB MAINT ACCT FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
111-400-44010 Interest Earned 183 256 100 (110) 0.00 4,900 Category: 44 - USE OF PROPERTY & MONEY Total: 183 256 100 -110 0.00 4,900 Category: 45 - INTERGOVERNMENTAL
111-400-45160 CA SB1 Road Maint & Rehab Acct (RMRA) 403,210 466,238 462,377 368,708 0.00 473,300 Category: 45 - INTERGOVERNMENTAL Total: 403,210 466,238 462,377 368,708 0.00 473,300 Category: 48 - MISCELLANEOUS REVENUE
111-400-48170 Reimbursements & Refunds 0 61,320 0 0 0.00 0 Category: 48 - MISCELLANEOUS REVENUE Total: 0 61,320 0 0 0.00 0 Revenue Total: 403,394 527,814 462,477 368,599 0.00 478,200 Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
111-422-88100 Professional Services 0 23 0 0 0.00 0
111-422-92090 Taxes, Licenses, & Fees 0 28 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 51 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES
111-422-98401 Slurry Seal & Cape Seal 0 0 0 0 0.00 0
111-422-98910 Sunset St Improvements Exp 1,273 0 0 0 0.00 0 111-422-98911 Sacramento St Rehab 0 0 100,000 5,643 0.00 1,000,000 111-422-98971 Fresno St Improvements Exp 633 0 0 0 0.00 0 111-422-98978 Cherry Lane Improvements Exp 78,042 808,930 0 0 0.00 0 111-422-98997 7th St Improvements Exp 847 0 0 0 0.00 0
Category: 98 - CAPITAL EXPENDITURES Total: 80,796 808,930 100,000 5,643 0.00 1,000,000 Expense Total: 80,796 808,981 100,000 5,643 0.00 1,000,000 Fund: 111 - SB1-ROAD REHAB MAINT ACCT FUND Surplus (Deficit): 322,598 (281,167) 362,477 362,956 0.00 (521,800) FY25/26 Proposed Budget Surplus (Deficit): 322,598 (281,167) 362,477 362,956 0.00 (521,800)

Page 38 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 114 - HABITAT CONSERVATION FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 114 - HABITAT CONSERVATION FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
114-400-44010 Interest Earned 309 683 300 278 0.00 3,600 Category: 44 - USE OF PROPERTY & MONEY Total: 309 683 300 278 0.00 3,600 Revenue Total: 309 683 300 278 0.00 3,600
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
114-404-88100 Professional Services 0 39 0 0 0.00 0
114-404-92090 Taxes, Licenses, & Fees 4,097 3,246 4,047 4,300 0.00 5,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 4,097 3,284 4,047 4,300 0.00 5,000 Expense Total: 4,097 3,284 4,047 4,300 0.00 5,000
Fund: 114 - HABITAT CONSERVATION FUND Surplus (Deficit): (3,788) (2,602) (3,747) -4,022 0.00 (1,400) FY25/26 Proposed Budget Surplus (Deficit): (3,788) (2,602) (3,747) (4,022) 0.00 (1,400)

Page 39 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 116 - PD FORFEITURE/UNCLAIMED FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 116 - PD FORFEITURE/UNCLAIMED FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
116-400-44010 Interest Earned 50 116 0 49 0.00 700
Category: 44 - USE OF PROPERTY & MONEY Total: 50 116 0 49 0.00 700 Category: 48 - MISCELLANEOUS REVENUE
116-400-42150 Asset Forfeiture Funds 0 0 0 10,920 0.00 0 Category: 48 - MISCELLANEOUS REVENUE Total: 0 0 0 10,920 0.00 0 Revenue Total: 50 116 0 10,969 0.00 700
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
116-413-88100 Professional Services 0 6 0 0 0.00 0
116-413-92090 Taxes, Licenses, & Fees 0 9 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 15 0 0 0.00 0 Expense Total: 0 15 0 0 0.00 0
Fund: 116 - PD FORFEITURE/UNCLAIMED FUND Surplus (Deficit): 50 100 0 10,969 0.00 700 FY25/26 Proposed Budget Surplus (Deficit): 50 100 0 10,969 0.00 700

Page 40 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 117 - IGT-INTERGOVERNMENTAL TRANSFER
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 117 - IGT-INTERGOVERNMENTAL TRANSFER
Revenue
Category: 44 - USE OF PROPERTY & MONEY
117-400-44010 Interest Earned 8,530 17,994 5,000 9,633 0.00 175,900 Category: 44 - USE OF PROPERTY & MONEY Total: 8,530 17,994 5,000 9,633 0.00 175,900 Category: 45 - INTERGOVERNMENTAL
117-400-56560 GEMT Medicare Reimbursement 0 765,563 0 718,990 0.00 750,000 Category: 45 - INTERGOVERNMENTAL Total: 0 765,563 0 718,990 0.00 750,000 Category: 46 - GRANTS REVENUE
117-400-46278 IGT CHD Education Grant 0 20,000 20,000 1,392 0.00 0 Category: 46 - GRANTS REVENUE Total: 0 20,000 20,000 1,392 0.00 0 Category: 48 - MISCELLANEOUS REVENUE
117-400-45000 IGT Revenue from Medi-Cal Plan 1,667,198 2,830,466 3,190,773 3,141,460 0.00 2,900,000 Category: 48 - MISCELLANEOUS REVENUE Total: 1,667,198 2,830,466 3,190,773 3,141,460 0.00 2,900,000 Revenue Total: 1,675,729 3,634,023 3,215,773 3,871,476 0.00 3,825,900 Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
117-416-60010 Salaries Regular 713,758 905,002 1,127,297 793,666 0.00 1,231,100 117-416-60020 Salaries Part Time 54,624 28,021 140,748 24,189 0.00 282,200 117-416-60030 Salaries Overtime 242,428 412,285 248,000 393,677 0.00 200,000 117-416-60050 Salaries Cash Outs 0 0 21,679 0 0.00 10,000 117-416-62000 Retirement CalPERS 75,669 116,628 144,915 88,462 0.00 133,400 117-416-62020 Medical/Life Insurance 134,534 219,882 240,655 166,245 0.00 232,400 117-416-62030 Social Security FICA 60,774 81,263 90,619 73,618 0.00 89,100 117-416-62040 Medicare Insurance 14,299 19,041 21,387 17,260 0.00 20,000 117-416-62050 Disability Income Insurance 416 437 13,949 263 0.00 400 117-416-62060 Deferred Comp. - 457 Retirement 14,322 14,386 34,719 12,846 0.00 20,900 117-416-62070 Workers' Comp. Insurance 49,704 73,726 152,165 75,843 0.00 87,300 117-416-62080 Uniform Allowance 7,358 14,333 16,950 10,950 0.00 0 117-416-62090 Other Payroll Expenses (52) 0 0 0 0.00 0
117-416-62200 Retirement CalPERS UL 591 0 0 3,873 0.00 21,900 117-416-62210 Unemployment Claims 5,843 0 11,273 0 0.00 11,300 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 1,374,266 1,885,005 2,264,356 1,660,892 0.00 2,340,000 Category: 70 - MAINT. & OPERATIONS EXPENSE
117-416-70010 Office Supplies 202 229 0 97 0.00 200
117-416-70040 Printing & Binding 0 654 0 0 0.00 0
117-416-70050 Education Materials & Supplies 20 1,551 4,000 2,508 0.00 2,000 117-416-70102 Uniforms 0 7,064 10,000 6,606 0.00 5,000
117-416-70160 Gasoline & Diesel 314 0 0 0 0.00 0
117-416-70440 Miscellaneous Supplies 1,468 0 0 0 0.00 0 117-416-70450 Station Supplies 140 0 0 0 0.00 0
117-416-70500 Voluntary Rate Range Program 0 1,161,953 1,000,000 1,267,490 0.00 1,200,000 117-416-70501 GEMT Program 39,422 129,182 100,000 131,948 0.00 100,000 117-416-72030 Telephone 173 113 0 73 0.00 100
117-416-75000 Medical Equipment & Supplies 79,206 74,819 70,000 65,665 0.00 70,000 117-416-75010 Meals-Ambulance Runs 2,041 2,748 2,200 2,425 0.00 2,000 117-416-75020 EMS-Linens 6,086 8,263 5,000 4,165 0.00 5,000 117-416-75030 Tuition Reimbursement 110 17,640 16,000 (3,035) 0.00 5,000

Page 41 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
117-416-75040 Ambulance Billing Contract 102,538 125,298 100,000 102,832 0.00 100,000 117-416-75060 Mandated Annual Service 22,489 0 7,000 21,344 0.00 0 117-416-84010 Office Equip. Repairs & Maint. 242 217 0 202 0.00 200 117-416-84050 Grounds Repairs & Maint. 543,103 (8,500) 0 (8,209) 0.00 0 117-416-84060 Vehicle Parts, Repairs & Maint. 45,037 99,300 70,000 50,987 0.00 550,000 117-416-84070 Misc. Repairs & Maint. 1,077 (296) 1,500 31 0.00 100 117-416-86010 Training, Travel, & Conference 45 890 0 19 0.00 0 117-416-86030 Subs., Dues, & Publications 243 531 1,000 498 0.00 2,700 117-416-86040 Required Certification Train 4,765 5,543 4,000 5,673 0.00 5,500 117-416-88040 Computer Programming/Consult. 778 369 0 4,653 0.00 200 117-416-88060 Medical - General 1,441 2,998 0 1,479 0.00 500 117-416-88100 Professional Services 11,144 15,919 10,000 6,392 0.00 10,000 117-416-88101 Administrative Fees 3 15 0 11 0.00 100
117-416-89040 Physical w/Drug & Alcohol Test 882 147 0 544 0.00 200 117-416-89050 POLYGRAPHS 0 0 0 300 0.00 0
117-416-89060 Psychological Evaluation 350 160 0 320 0.00 200 117-416-89070 Fingerprinting 507 323 0 198 0.00 300
117-416-90010 Liability & Property Insurance 64,281 79,506 75,596 82,343 0.00 99,000 117-416-92080 Miscellaneous Expense 0 0 0 0 0.00 12,300 117-416-92090 Taxes, Licenses, & Fees 188 1,508 0 0 0.00 0 117-900-94070 OPERATING TRANSFER OUT 0 0 0 0 0.00 720,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 928,296 1,728,143 1,476,296 1,747,559 0.00 2,890,600 Category: 98 - CAPITAL EXPENDITURES
117-416-98040 Major Machinery & Equipment 22,885 (300) 0 8,295 0.00 468,500 Category: 98 - CAPITAL EXPENDITURES Total: 22,885 (300) 0 8,295 0.00 468,500 Expense Total: 2,325,447 3,612,848 3,740,652 3,416,746 0.00 5,699,100 Fund: 117 - IGT-INTERGOVERNMENTAL TRANSFER Surplus (Deficit): (649,719) 21,175 (524,879) 454,730 0.00 (1,873,200) FY25/26 Proposed Budget Surplus (Deficit): (649,719) 21,175 (524,879) 454,730 0.00 (1,873,200)

Page 42 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 125 - MEASURE C-STREET MAINTENANCE
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 125 - MEASURE C-STREET MAINTENANCE
Revenue
Category: 44 - USE OF PROPERTY & MONEY
125-400-44010 Interest Earned 2,609 4,315 2,000 2,630 0.00 37,300 Category: 44 - USE OF PROPERTY & MONEY Total: 2,609 4,315 2,000 2,630 0.00 37,300 Category: 45 - INTERGOVERNMENTAL
125-400-45121 Measure C-Street Maintenance 288,206 285,207 282,062 236,838 0.00 275,000 Category: 45 - INTERGOVERNMENTAL Total: 288,206 285,207 282,062 236,838 0.00 275,000 Category: 49 - TRANSFERS FROM OTHER FUNDS
125-400-48120 OPERATING TRANSFER IN 0 479,159 0 0 0.00 0 Category: 49 - TRANSFERS FROM OTHER FUNDS Total: 0 479,159 0 0 0.00 0 Revenue Total: 290,815 768,681 284,062 239,468 0.00 312,300 Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
125-422-88040 Computer Programming/Consult. 437 484 1,364 864 0.00 1,200 125-422-88100 Professional Services 5,095 3,448 5,000 13,686 0.00 10,000 125-422-92090 Taxes, Licenses, & Fees 0 448 500 0 0.00 500 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 5,532 4,380 6,864 14,550 0.00 11,700 Category: 98 - CAPITAL EXPENDITURES
125-422-98401 Slurry Seal & Cape Seal 0 0 800,000 0 0.00 600,000 125-422-98902 Phelps Ave Ph 2 Exp STPL-5146(030) 0 0 634,379 0 0.00 74,000 125-422-98972 Crack Sealing Expense 0 0 100,000 20,225 0.00 50,000 125-422-98973 Elm Ave. Improvements Near Fire Dept. 815,360 0 0 0 0.00 0 125-422-98996 STBG Polk St Rehab Ph 2 Elm to Monterey Exp 0 0 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 815,360 0 1,534,379 20,225 0.00 724,000 Expense Total: 820,891 4,380 1,541,243 34,774 0.00 735,700 Fund: 125 - MEASURE C-STREET MAINTENANCE Surplus (Deficit): (530,076) 764,301 (1,257,181) 204,694 0.00 (423,400) FY25/26 Proposed Budget Surplus (Deficit): (530,076) 764,301 (1,257,181) 204,694 0.00 (423,400)

Page 43 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 126 - MEASURE C-ADA COMPLIANCE
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 126 - MEASURE C-ADA COMPLIANCE
Revenue
Category: 44 - USE OF PROPERTY & MONEY
126-400-44010 Interest Earned 99 295 200 152 0.00 2,100 Category: 44 - USE OF PROPERTY & MONEY Total: 99 295 200 152 0.00 2,100 Category: 45 - INTERGOVERNMENTAL
126-400-45122 Measure C-ADA Compliance 9,611 9,511 9,872 7,920 0.00 9,000 Category: 45 - INTERGOVERNMENTAL Total: 9,611 9,511 9,872 7,920 0.00 9,000 Revenue Total: 9,709 9,806 10,072 8,072 0.00 11,100
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
126-422-88100 Professional Services 0 12 0 0 0.00 0
126-422-92090 Taxes, Licenses, & Fees 0 18 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 30 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES
126-422-98460 City ADA Improvements 0 0 45,000 0 0.00 25,000 126-422-98500 ADA Compliance/Plan Services 0 0 0 0 0.00 24,000 Category: 98 - CAPITAL EXPENDITURES Total: 0 0 45,000 0 0.00 49,000 Expense Total: 0 30 45,000 0 0.00 49,000
Fund: 126 - MEASURE C-ADA COMPLIANCE Surplus (Deficit): 9,709 9,776 (34,928) 8,072 0.00 (37,900) FY25/26 Proposed Budget Surplus (Deficit): 9,709 9,776 (34,928) 8,072 0.00 (37,900)

Page 44 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 127 - MEASURE C-FLEXIBLE FUNDING
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 127 - MEASURE C-FLEXIBLE FUNDING
Revenue
Category: 44 - USE OF PROPERTY & MONEY
127-400-44010 Interest Earned 3,022 9,351 1,000 4,532 0.00 56,000 Category: 44 - USE OF PROPERTY & MONEY Total: 3,022 9,351 1,000 4,532 0.00 56,000 Category: 45 - INTERGOVERNMENTAL
127-400-45123 Measure C-Flexible Funding 353,396 349,379 345,271 288,368 0.00 325,000 Category: 45 - INTERGOVERNMENTAL Total: 353,396 349,379 345,271 288,368 0.00 325,000 Category: 48 - MISCELLANEOUS REVENUE
127-400-48170 Reimbursements & Refunds 0 0 0 58,280 0.00 0 Category: 48 - MISCELLANEOUS REVENUE Total: 0 0 0 58,280 0.00 0 Revenue Total: 356,418 358,730 346,271 351,181 0.00 381,000 Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
127-422-84053 Median Landscape Maintenance 0 0 0 0 0.00 0 127-422-88040 Computer Programming/Consult. 437 484 1,364 864 0.00 1,500 127-422-88100 Professional Services 6,153 6,562 10,000 0 0.00 10,000 127-422-92090 Taxes, Licenses, & Fees 0 562 500 0 0.00 600 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 6,589 7,608 11,864 864 0.00 12,100 Category: 98 - CAPITAL EXPENDITURES
127-422-98040 Major Machinery & Equipment 0 0 0 7,430 0.00 0 127-422-98610 Elm Beautification 7th-Polk 0 0 5,000 0 0.00 0 127-422-98905 ATP Cycle 6-Trails-Los Gatos Bridge 0 0 16,000 0 0.00 26,000 127-422-98906 Hayes Street Safety Improvements 0 0 0 0 0.00 0 127-422-98907 Pleasant St Sewer Main Reconstruction 0 21,820 0 431,015 0.00 0 127-422-98913 Street light Project 0 0 0 28,254 0.00 30,000 127-422-98926 CMAQ Trails Seg 6 5146 (35) Expenses 0 0 0 0 0.00 32,000 127-422-98965 Carbon Reduct Prog Trail &Street Light Modern 0 0 0 0 0.00 124,000 127-422-98975 ATP Cycle 5-Est Polk St Bike-Ped ATPCML-5146… 0 0 196,000 0 0.00 333,000 127-422-98976 Street Tree Maintenance 0 1,362 25,000 35,000 0.00 25,000 127-422-98977 CMAQ-NW Trail Seg 1/2/13/14 Exp 0 0 39,365 0 0.00 85,000 127-422-98982 Trail Improv-ATP Cycle 4 Exp ATPSBIL-5146(023) 0 0 267,000 0 0.00 67,000 127-422-98983 Center Median Island Improvements 0 0 125,000 44,205 0.00 150,000 Category: 98 - CAPITAL EXPENDITURES Total: 0 23,182 673,365 545,904 0.00 872,000 Expense Total: 6,589 30,790 685,229 546,767 0.00 884,100 Fund: 127 - MEASURE C-FLEXIBLE FUNDING Surplus (Deficit): 349,829 327,940 (338,958) -195,586 0.00 (503,100) FY25/26 Proposed Budget Surplus (Deficit): 349,829 327,940 (338,958) (195,586) 0.00 (503,100)

Page 45 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 130 - SPECIAL ASSESSMENT DISTRICTS
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 130 - SPECIAL ASSESSMENT DISTRICTS
Revenue
Category: 44 - USE OF PROPERTY & MONEY
130-400-44010 Interest Earned 320 731 200 309 0.00 4,000 Category: 44 - USE OF PROPERTY & MONEY Total: 320 731 200 309 0.00 4,000 Revenue Total: 320 731 200 309 0.00 4,000
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
130-451-86030 Subs., Dues, & Publications 11 0 0 0 0.00 0 130-451-88040 Computer Programming/Consult. 0 11 0 0 0.00 0 130-603-88100 Professional Services 0 40 0 0 0.00 0
130-603-92090 Taxes, Licenses, & Fees 0 56 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 11 107 0 0 0.00 0 Expense Total: 11 107 0 0 0.00 0
Fund: 130 - SPECIAL ASSESSMENT DISTRICTS Surplus (Deficit): 309 624 200 309 0.00 4,000 FY25/26 Proposed Budget Surplus (Deficit): 309 624 200 309 0.00 4,000

Page 46 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 140 - GENERAL CAPITAL PROJECTS FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 140 - GENERAL CAPITAL PROJECTS FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
140-400-44010 Interest Earned 13 133 0 112 0.00 63,100
Category: 44 - USE OF PROPERTY & MONEY Total: 13 133 0 112 0.00 63,100 Category: 46 - GRANTS REVENUE
140-400-45470 2013 Elm/Cambridge Rev HSIPL-5146(014) 28,764 2,657 0 0 0.00 0 Category: 46 - GRANTS REVENUE Total: 28,764 2,657 0 0 0.00 0 Category: 48 - MISCELLANEOUS REVENUE
140-400-45210 PARSAC-Program Reimbursement 19,590 0 0 0 0.00 0 Category: 48 - MISCELLANEOUS REVENUE Total: 19,590 0 0 0 0.00 0 Revenue Total: 48,368 2,790 0 112 0.00 63,100
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
140-422-88100 Professional Services 0 2 0 0 0.00 0
140-422-92090 Taxes, Licenses, & Fees 0 4 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 6 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES
140-422-98660 Comprehensive Fee & Rate Study 0 2,660 0 0 0.00 0 140-422-98881 2013 Elm/Cambridge Exp HSIPL-5146(014) 38,143 (9,155) 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 38,143 (6,495) 0 0 0.00 0 Expense Total: 38,143 (6,489) 0 0 0.00 0
Fund: 140 - GENERAL CAPITAL PROJECTS FUND Surplus (Deficit): 10,225 9,279 0 112 0.00 63,100 FY25/26 Proposed Budget Surplus (Deficit): 10,225 9,279 0 112 0.00 63,100

Page 47 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 141 - PUBLIC BUILDING/FACILITIES IMPACT FEES
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 141 - PUBLIC BUILDING/FACILITIES IMPACT FEES
Revenue
Category: 44 - USE OF PROPERTY & MONEY
141-400-44010 Interest Earned 362 996 0 416 0.00 5,300
Category: 44 - USE OF PROPERTY & MONEY Total: 362 996 0 416 0.00 5,300 Category: 51 - IMPACT FEES REVENUE
141-400-51051 Building/Facility Impact Fees 329 25,121 0 44 0.00 5,000 Category: 51 - IMPACT FEES REVENUE Total: 329 25,121 0 44 0.00 5,000 Revenue Total: 691 26,117 0 460 0.00 10,300
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
141-422-72042 City Operational Efficiency 2,639 0 0 0 0.00 0 141-422-88100 Professional Services 0 45 0 0 0.00 0
141-422-92090 Taxes, Licenses, & Fees 0 65 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 2,639 110 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES
141-422-98985 Council Chambers Modernization 1,004 3,766 21,000 2,011 0.00 5,000 Category: 98 - CAPITAL EXPENDITURES Total: 1,004 3,766 21,000 2,011 0.00 5,000 Expense Total: 3,643 3,876 21,000 2,011 0.00 5,000
Fund: 141 - PUBLIC BUILDING/FACILITIES IMPACT FEES Surplus (Def… (2,951) 22,241 (21,000) -1,551 0.00 5,300 FY25/26 Proposed Budget Surplus (Deficit): (2,951) 22,241 (21,000) (1,551) 0.00 5,300

Page 48 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 142 - LAW ENFORCEMENT IMPACT FEES
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 142 - LAW ENFORCEMENT IMPACT FEES
Revenue
Category: 44 - USE OF PROPERTY & MONEY
142-400-44010 Interest Earned 137 583 0 256 0.00 3,300
Category: 44 - USE OF PROPERTY & MONEY Total: 137 583 0 256 0.00 3,300 Category: 51 - IMPACT FEES REVENUE
142-400-51052 Law Enforcement Impact Fees 329 37,035 0 552 0.00 1,000 Category: 51 - IMPACT FEES REVENUE Total: 329 37,035 0 552 0.00 1,000 Revenue Total: 466 37,618 0 808 0.00 4,300
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
142-422-88100 Professional Services 0 17 0 0 0.00 0
142-422-92090 Taxes, Licenses, & Fees 0 27 0 0 0.00 100 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 44 0 0 0.00 100 Expense Total: 0 44 0 0 0.00 100
Fund: 142 - LAW ENFORCEMENT IMPACT FEES Surplus (Deficit): 466 37,574 0 808 0.00 4,200 FY25/26 Proposed Budget Surplus (Deficit): 466 37,574 0 808 0.00 4,200

Page 49 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 143 - FIRE PROTECTION IMPACT FEES
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 143 - FIRE PROTECTION IMPACT FEES
Revenue
Category: 44 - USE OF PROPERTY & MONEY
143-400-44010 Interest Earned 138 586 0 258 0.00 3,300
Category: 44 - USE OF PROPERTY & MONEY Total: 138 586 0 258 0.00 3,300 Category: 51 - IMPACT FEES REVENUE
143-400-51053 Fire Protection Impact Fees 329 37,339 0 556 0.00 1,000 Category: 51 - IMPACT FEES REVENUE Total: 329 37,339 0 556 0.00 1,000 Revenue Total: 467 37,926 0 814 0.00 4,300
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
143-422-88100 Professional Services 0 17 0 0 0.00 0
143-422-92090 Taxes, Licenses, & Fees 0 27 0 0 0.00 100 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 44 0 0 0.00 100 Expense Total: 0 44 0 0 0.00 100
Fund: 143 - FIRE PROTECTION IMPACT FEES Surplus (Deficit): 467 37,881 0 814 0.00 4,200 FY25/26 Proposed Budget Surplus (Deficit): 467 37,881 0 814 0.00 4,200

Page 50 of 86 ends

FY25/26 Proposed Budget
City of Coalinga Fund 144 - STORM DRAINAGE & FLOOD CONTROL

IMPACT FEES
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 144 - STORM DRAINAGE & FLOOD CONTROL IMPACT FEES
Revenue
Category: 44 - USE OF PROPERTY & MONEY
144-400-44010 Interest Earned 1,335 3,465 0 1,490 0.00 19,400 Category: 44 - USE OF PROPERTY & MONEY Total: 1,335 3,465 0 1,490 0.00 19,400 Category: 51 - IMPACT FEES REVENUE
144-400-51054 Storm/Flood Control Impact Fees 12,323 60,402 0 1,611 0.00 2,000 Category: 51 - IMPACT FEES REVENUE Total: 12,323 60,402 0 1,611 0.00 2,000 Revenue Total: 13,658 63,867 0 3,101 0.00 21,400
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
144-422-88100 Professional Services 0 166 0 0 0.00 0
144-422-92090 Taxes, Licenses, & Fees 0 238 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 404 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES
144-422-98986 Van Ness Storm Drain Ph 2 Expense 0 0 10,000 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 0 0 10,000 0 0.00 0 Expense Total: 0 404 10,000 0 0.00 0
Fund: 144 - STORM DRAINAGE & FLOOD CONTROL IMPACT FEES S… 13,658 63,463 (10,000) 3,101 0.00 21,400 FY25/26 Proposed Budget Surplus (Deficit): 13,658 63,463 (10,000) 3,101 0.00 21,400

Page 51 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 145 - STREETS & BRIDGES IMPACT FEES
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 145 - STREETS & BRIDGES IMPACT FEES
Revenue
Category: 44 - USE OF PROPERTY & MONEY
145-400-44010 Interest Earned 434 1,815 0 805 0.00 10,500 Category: 44 - USE OF PROPERTY & MONEY Total: 434 1,815 0 805 0.00 10,500 Category: 51 - IMPACT FEES REVENUE
145-400-51055 Street & Roads Impact Fees 0 115,413 0 1,322 0.00 15,000 Category: 51 - IMPACT FEES REVENUE Total: 0 115,413 0 1,322 0.00 15,000 Revenue Total: 434 117,228 0 2,127 0.00 25,500
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
145-422-88100 Professional Services 0 54 0 0 0.00 0
145-422-92090 Taxes, Licenses, & Fees 0 84 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 139 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES
145-422-98901 Phelps Ave. Improvements 0 0 241,000 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 0 0 241,000 0 0.00 0 Expense Total: 0 139 241,000 0 0.00 0
Fund: 145 - STREETS & BRIDGES IMPACT FEES Surplus (Deficit): 434 117,089 (241,000) 2,127 0.00 25,500 FY25/26 Proposed Budget Surplus (Deficit): 434 117,089 (241,000) 2,127 0.00 25,500

Page 52 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 146 - PARK IMPACT FEES
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 146 - PARK IMPACT FEES
Revenue
Category: 44 - USE OF PROPERTY & MONEY
146-400-44010 Interest Earned 983 2,775 0 915 0.00 11,900 Category: 44 - USE OF PROPERTY & MONEY Total: 983 2,775 0 915 0.00 11,900 Category: 51 - IMPACT FEES REVENUE
146-400-51056 Park Impact Fees 0 89,452 0 1,601 0.00 2,000 Category: 51 - IMPACT FEES REVENUE Total: 0 89,452 0 1,601 0.00 2,000 Revenue Total: 983 92,227 0 2,516 0.00 13,900
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
146-422-88100 Professional Services 0 123 0 0 0.00 0
146-422-92090 Taxes, Licenses, & Fees 0 174 0 0 0.00 0
146-422-94070 Operating Transfer Out 0 100,000 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 100,296 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES
146-422-98221 Centennial Park Improvements 0 0 0 0 0.00 0 146-422-98222 Sandalwood Park Improvements 0 0 0 0 0.00 0 146-422-98223 Frame Park Improvements 0 0 10,000 0 0.00 10,000 Category: 98 - CAPITAL EXPENDITURES Total: 0 0 10,000 0 0.00 10,000 Expense Total: 0 100,296 10,000 0 0.00 10,000
Fund: 146 - PARK IMPACT FEES Surplus (Deficit): 983 (8,069) (10,000) 2,516 0.00 3,900 FY25/26 Proposed Budget Surplus (Deficit): 983 (8,069) (10,000) 2,516 0.00 3,900

Page 53 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 150 - COALINGA PUBLIC FINANCING AUTH
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 150 - COALINGA PUBLIC FINANCING AUTH
Revenue
Category: 44 - USE OF PROPERTY & MONEY
150-400-44010 Interest Earned 58,471 37,306 12,000 8,151 0.00 105,600 150-400-44042 2000 Tax Allocation Bond Accreted Interest 152,754 162,480 162,479 0 0.00 0 Category: 44 - USE OF PROPERTY & MONEY Total: 211,225 199,786 174,479 8,151 0.00 105,600 Category: 49 - TRANSFERS FROM OTHER FUNDS
150-400-44240 Transfer from Water Fund 509,224 507,930 1,011,543 0 0.00 1,494,900 150-400-44250 Transfer from Sewer Fund 66,689 66,312 103,156 0 0.00 402,700 Category: 49 - TRANSFERS FROM OTHER FUNDS Total: 575,913 574,242 1,114,699 0 0.00 1,897,600 Revenue Total: 787,138 774,028 1,289,178 8,151 0.00 2,003,200 Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
150-503-88100 Professional Services 0 0 0 0 0.00 500
150-520-88100 Professional Services 0 0 0 0 0.00 500
150-758-88100 Professional Services 0 7,917 0 950 0.00 1,000 150-758-92090 Taxes, Licenses, & Fees 0 7,176 0 0 0.00 0 150-760-88100 Professional Services 0 0 0 950 0.00 1,000 150-800-94032 Bond Premium & Discount Amortization 11,482 11,482 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 11,482 26,575 0 1,900 0.00 3,000 Category: 80 - DEBT SERVICE EXPENSE
150-503-96067 2024 Solar Revenue Bond Int 0 0 0 0 0.00 367,300 150-503-96500 FISCAL AGENT FEES 0 0 0 0 0.00 2,500
150-520-96067 2024 Solar Revenue Bond Int 0 0 0 0 0.00 133,900 150-520-96500 FISCAL AGENT FEES 0 0 0 0 0.00 2,500
150-751-96501 Fiscal Agent Fees-1998A 687 8,500 0 0 0.00 0 150-752-96502 Fiscal Agent Fees-1998B 604 0 0 0 0.00 0
150-753-96503 Fiscal Agent Fees-1998C 604 0 0 0 0.00 0
150-755-96504 Fiscal Agent Fees-2000 RDA 83 0 0 0 0.00 0 150-757-96505 Fiscal Agent Fees-2012 Wtr/Swr 85 0 0 0 0.00 0 150-758-96010 Bond Principal Payment 0 0 245,000 0 0.00 250,000 150-758-96020 Bond Interest Payment 0 0 233,501 0 0.00 230,500 150-758-96064 2021A Wtr/WW Revenue Bonds Principal 310,000 440,000 0 0 0.00 0 150-758-96065 2021A Wtr/WW Revenue Bonds Interest 575,913 574,242 0 0 0.00 0 150-760-96010 Bond Principal Payment 0 0 130,000 0 0.00 135,000 150-760-96020 Bond Interest Payment 0 1,350 267,225 0 0.00 262,100 Category: 80 - DEBT SERVICE EXPENSE Total: 887,975 1,024,092 875,726 0 0.00 1,383,800 Expense Total: 899,457 1,050,667 875,726 1,900 0.00 1,386,800 Fund: 150 - COALINGA PUBLIC FINANCING AUTH Surplus (Deficit): (112,319) (276,639) 413,452 6,251 0.00 616,400 FY25/26 Proposed Budget Surplus (Deficit): (112,319) (276,639) 413,452 6,251 0.00 616,400

Page 54 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 301 - CDBG PROGRAM INCOME
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 301 - CDBG PROGRAM INCOME
Revenue
Category: 44 - USE OF PROPERTY & MONEY
301-400-44010 Interest Earned 356 814 200 344 0.00 4,500 Category: 44 - USE OF PROPERTY & MONEY Total: 356 814 200 344 0.00 4,500 Category: 48 - MISCELLANEOUS REVENUE
301-400-48060 Program Income 98,000 0 0 0 0.00 0
Category: 48 - MISCELLANEOUS REVENUE Total: 98,000 0 0 0 0.00 0 Revenue Total: 98,356 814 200 344 0.00 4,500
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
301-620-88100 Professional Services 0 44 0 0 0.00 0
301-620-92090 Taxes, Licenses, & Fees 0 62 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 107 0 0 0.00 0 Expense Total: 0 107 0 0 0.00 0
Fund: 301 - CDBG PROGRAM INCOME Surplus (Deficit): 98,356 708 200 344 0.00 4,500 FY25/26 Proposed Budget Surplus (Deficit): 98,356 708 200 344 0.00 4,500

Page 55 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 303 - CDBG PROGRAM FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 303 - CDBG PROGRAM FUND
Revenue
Category: 46 - GRANTS REVENUE
303-400-46011 2022 CDBG Grant for FT HB/RH Loans Revenue 0 211,178 0 483,865 0.00 0 303-400-46265 CDBG CV1 Grant Revenue 98,327 0 0 0 0.00 0 303-400-46266 CDBG CV2&CV3 Grant Revenue 66,442 129,845 0 143,450 0.00 0 Category: 46 - GRANTS REVENUE Total: 164,769 341,023 0 627,315 0.00 0 Revenue Total: 164,769 341,023 0 627,315 0.00 0
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
303-405-88116 CDBG CV1 Grant Expense 1,267 0 0 0 0.00 0 303-405-88117 CDBG CV2&CV3 Grant Expense 5,138 129,845 0 5,497 0.00 0 303-405-88118 2022 CDBG Grant for FT HB/RH Loans 0 214,178 0 306,685 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 6,405 344,023 0 312,182 0.00 0 Expense Total: 6,405 344,023 0 312,182 0.00 0
Fund: 303 - CDBG PROGRAM FUND Surplus (Deficit): 158,364 (3,000) 0 315,133 0.00 0 FY25/26 Proposed Budget Surplus (Deficit): 158,364 (3,000) 0 315,133 0.00 0

Page 56 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 304 - HOME PROGRAM FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 304 - HOME PROGRAM FUND
Revenue
Category: 46 - GRANTS REVENUE
304-400-45521 19-HOME-14965 Grant Revenue 6,023 9,330 0 0 0.00 0 Category: 46 - GRANTS REVENUE Total: 6,023 9,330 0 0 0.00 0 Revenue Total: 6,023 9,330 0 0 0.00 0
Expense
Category: 46 - GRANTS REVENUE
304-404-88105 19-HOME-14965 Grant Expense 4,646 9,330 4,928 3,138 0.00 0 Category: 46 - GRANTS REVENUE Total: 4,646 9,330 4,928 3,138 0.00 0 Expense Total: 4,646 9,330 4,928 3,138 0.00 0
Fund: 304 - HOME PROGRAM FUND Surplus (Deficit): 1,377 0 (4,928) -3,138 0.00 0 FY25/26 Proposed Budget Surplus (Deficit): 1,377 0 (4,928) (3,138) 0.00 0

Page 57 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 305 - CALTRANS GRANTS FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 305 - CALTRANS GRANTS FUND
Revenue
Category: 46 - GRANTS REVENUE
305-400-45590 ADA Improv-ATP Cycle 3 Rev ATPSBIL-5146(020) 81,895 0 0 0 0.00 0 305-400-45600 STBG-Polk St Improv-5th to Elm Rev STPL-5146… 4,777 0 0 0 0.00 0 305-400-45610 CMAQ-Trail Seg 10/11/12 Rev CML-5146(022) 290,647 0 0 0 0.00 0 305-400-45611 STBG Lifeline-Sunset Ph 1 Rev STPL-5146(025) 0 0 0 0 0.00 0 305-400-45612 Trail Improv-ATP Cycle 4 Rev ATPSB1L-5146(02… 70,358 54,386 782,000 13,175 0.00 660,000 305-400-45613 STBG-Polk St Improv-Elm to CL West Rev 0 0 0 0 0.00 0 305-400-45614 Polk St Rehab Ph 2 Elm to Monterey STPL-5146… 684,144 0 0 0 0.00 0 305-400-45615 CMAQ Alley Paving Ph 2 (38-44) Rev CML-5146… 35,913 696,878 663,670 0 0.00 0 305-400-45616 CMAQ-NW Trail Seg 1/2/13/14 Rev CML-5146(… 96,482 54,538 303,835 38,087 0.00 652,000 305-400-45617 Est Polk St Bike-Ped-ATP Cycle 5 Rev CML-5146… 3,579 66,865 344,225 154,991 0.00 843,000 305-400-45618 Los Gatos Bridge Trails-ATP Cycle 6 ATPL-5146(… 0 27,554 117,000 50,904 0.00 197,000 305-400-45619 Phelps Ave Ph 2 Rev STPL-5146(030) 42,199 26,578 565,485 12,818 0.00 566,000 305-400-45621 STBG-California-Baker STPL-5146(034) 0 0 0 36,260 0.00 986,000 305-400-46035 CMAQ Trails Seg 6 5146 (35) Revenue 0 0 0 3,445 0.00 128,000 305-400-46045 Carbon Reduction Prog Trail Light Moderni 0 0 0 2,387 0.00 493,000 Category: 46 - GRANTS REVENUE Total: 1,309,993 926,799 2,776,215 312,066 0.00 4,525,000 Revenue Total: 1,309,993 926,799 2,776,215 312,066 0.00 4,525,000 Expense
Category: 98 - CAPITAL EXPENDITURES
305-422-98062 STBG-California-Baker STPL-5146(034) 0 0 0 51,285 0.00 986,000 305-422-98902 Phelps Ave Ph 2 Exp STPL-5146(030) 47,826 35,490 565,485 19,275 0.00 566,000 305-422-98905 Los Gatos Bridge Trails-ATP Cycle 6 ATPL-5146(… 0 33,301 117,000 43,694 0.00 197,000 305-422-98926 CMAQ Trails Seg 6 5146 (35) Expenses 0 0 0 9,424 0.00 128,000 305-422-98930 STBG-Polk St Improv-5th to Elm Exp STPL-5146… 7,449 0 0 0 0.00 0 305-422-98965 Carbon Reduction Prog Trail Light Moderni 0 0 0 12,496 0.00 493,000 305-422-98970 ADA Improv-ATP Cycle 3 Exp ATPSBIL-5146(020) 10,179 0 0 0 0.00 0 305-422-98974 CMAQ-NW Trail Seg 1/2/13/14 Exp CML-5146(… 108,983 61,604 303,835 74,000 0.00 652,000 305-422-98975 ATP Cycle 5-Est Polk St Bike-Ped ATPCML-5146… 3,579 83,826 344,225 151,414 0.00 843,000 305-422-98980 CMAQ-Trail Seg 10/11/12 Exp CML-5146(022) 296,623 280 0 0 0.00 0 305-422-98982 Trail Improv-ATP Cycle 4 Exp ATPSBIL-5146(023) 70,358 58,272 782,000 217,641 0.00 660,000 305-422-98996 Polk St Rehab Ph 2 Elm to Monterey STPL-5146… 845,907 0 0 0 0.00 0 305-422-98998 CMAQ Alley Paving Ph 2 (38-44) Exp CML-5146… 35,913 730,777 0 845 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 1,426,816 1,003,550 2,112,545 580,073 0.00 4,525,000 Expense Total: 1,426,816 1,003,550 2,112,545 580,073 0.00 4,525,000 Fund: 305 - CALTRANS GRANTS FUND Surplus (Deficit): (116,823) (76,751) 663,670 -268,007 0.00 0 FY25/26 Proposed Budget Surplus (Deficit): (116,823) (76,751) 663,670 (268,007) 0.00 0

Page 58 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 306 - SPECIAL REVENUE GRANTS FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 306 - SPECIAL REVENUE GRANTS FUND
Revenue
Category: 46 - GRANTS REVENUE
306-400-46110 Grant Revenue 0 0 0 0 0.00 0
306-400-46112 Permanent Local Housing Allocation (PLHA) Gr… 0 5,492 0 423,959 0.00 88,000 306-400-46262 SJVAPCD Grant Revenue 100,000 64,200 0 60,000 0.00 0 306-400-46268 CIRA Grant Revenue 417,818 143,734 0 113,986 0.00 6,000 306-400-46269 Centennial Park DPR Grant Revenue 94,858 93,851 0 0 0.00 0 306-400-46272 Per Capita Parks Program Revenue 0 0 0 0 0.00 0 306-400-46273 ADU LEAP Grant Program Revenue 42,661 22,339 423,959 65,000 0.00 0 306-400-46274 Beverage Container Recycling Grant Revenue 5,000 0 5,000 10,000 0.00 5,000 306-400-46275 Cal Recycle SB 1383 Local Asst. Grant Revenue 1,736 22,352 75,000 75,000 0.00 0 Category: 46 - GRANTS REVENUE Total: 662,072 351,967 503,959 747,945 0.00 99,000 Revenue Total: 662,072 351,967 503,959 747,945 0.00 99,000 Expense
Category: 46 - GRANTS REVENUE
306-426-98580 Beverage Container Recycling Expense 3,000 2,500 5,000 5,000 0.00 5,000 Category: 46 - GRANTS REVENUE Total: 3,000 2,500 5,000 5,000 0.00 5,000 Category: 60 - PERSONNEL SERVICES EXPENSE
306-413-60010 Salaries Regular 0 0 0 0 0.00 0
Category: 60 - PERSONNEL SERVICES EXPENSE Total: 0 0 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE
306-413-86010 Training, Travel, & Conference 0 0 0 0 0.00 0 306-413-88030 Accounting/Auditing 0 0 0 0 0.00 0
306-413-88100 Professional Services 0 0 0 0 0.00 0
306-422-88106 Permanent Local Housing Allocation (PLHA) Gr… 0 5,492 0 6,987 0.00 88,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 5,492 0 6,987 0.00 88,000 Category: 98 - CAPITAL EXPENDITURES
306-404-98572 SJVAPCD Grant Expense-CD 0 20,000 0 0 0.00 0 306-404-98574 CIRA Grant Expense-CD 0 25,395 0 0 0.00 0 306-404-98578 ADU LEAP Grant Expense 36,400 26,910 423,959 0 0.00 0 306-405-98572 SJVAPCD Grant Expense-AD 0 40,000 0 0 0.00 0 306-405-98574 CIRA Grant Expense-AD 0 50,791 0 2,803 0.00 6,000 306-413-98040 Major Machinery & Equipment 0 0 0 0 0.00 0 306-413-98572 SJVAPCD Grant Expense-PD 100,000 0 0 0 0.00 0 306-413-98574 CIRA Grant Expense-PD 90,705 0 0 0 0.00 0 306-416-98574 CIRA Grant Expense-Fire 149,959 4,162 0 0 0.00 0 306-422-98572 SJVAPCD Grant Expense-PW 0 4,200 0 0 0.00 0 306-422-98575 Centennial Park DPR Grant Expense 4,563 167,652 0 1,428 0.00 0 306-422-98576 Sandalwood Park DPR Grant Expense 4,562 167,652 0 1,428 0.00 0 306-422-98577 Per Capital Parks Program Expense 0 0 0 0 0.00 0 306-432-98574 CIRA Grant Expense-Bldg & Maint 176,229 51,656 0 15,430 0.00 0 306-435-98574 CIRA Grant Expense-Airport 925 5,223 0 0 0.00 0 306-440-98574 CIRA Grant Expense-Municipal Grounds 0 6,506 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 563,343 570,147 423,959 21,088 0.00 6,000

Page 59 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Category: 99 - NON-OPERATING EXPENSES
306-426-98582 Cal Recycle SB 1383 Local Asst. Grant Exp. 1,736 22,352 0 546 0.00 40,000 Category: 99 - NON-OPERATING EXPENSES Total: 1,736 22,352 0 546 0.00 40,000 Expense Total: 568,078 600,491 428,959 33,622 0.00 139,000 Fund: 306 - SPECIAL REVENUE GRANTS FUND Surplus (Deficit): 93,994 (248,524) 75,000 714,323 0.00 (40,000) FY25/26 Proposed Budget Surplus (Deficit): 93,994 (248,524) 75,000 714,323 0.00 (40,000)

Page 60 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 310 - AHSC PROGRAM
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 310 - AHSC PROGRAM
Revenue
Revenue
Category: 46 - GRANTS REVENUE
310-400-46110 AHSC Grant Revenue 1,060 110,971 500,000 0 0.00 5,000,000 Category: 46 - GRANTS REVENUE Total: 1,060 110,971 500,000 0 0.00 5,000,000 Revenue Total: 1,060 110,971 500,000 0 0.00 5,000,000
Revenue Total: 1,060 110,971 500,000 0 0.00 5,000,000
Expense
Expense
Category: 98 - CAPITAL EXPENDITURES
310-422-98581 AHSC Grant Expense 1,060 110,971 500,000 304,693 0.00 4,500,000 Category: 98 - CAPITAL EXPENDITURES Total: 1,060 110,971 500,000 304,693 0.00 4,500,000 Expense Total: 1,060 110,971 500,000 304,693 0.00 4,500,000 Expense Total: 1,060 110,971 500,000 304,693 0.00 4,500,000 Fund: 310 - AHSC PROGRAM Surplus (Deficit): 0 0 0 -304,693 0.00 500,000 FY25/26 Proposed Budget Surplus (Deficit): 0 0 0 (304,693) 0.00 500,000

Page 61 of 86 ends

Fund 501 - Water Enterprise Fund
Type Revenue
Category Rev
Department FY2025 Adopted Budget
FY2026 Base
Budget Request (+/-)
FY2026
Proposed
Budget
400 - REVENUES 13,916,500 - 18,397,500 18,397,500
Grand Total 13,916,500 - 18,397,500 18,397,500
Percent change from Prior Year 32.20%
Fund 501 - Water Enterprise Fund
Type Expenditure
Category (Multiple Items)
Department FY2025 Adopted Budget
FY2026 Base
Budget Request (+/-)
FY2026
Proposed
Budget
406 - FINANCIAL SERVICES DEPARTMENT 616,266 - 695,400 695,400 500 - UTILITY BILLING 0 - - -
503 - WATER PLANT OPERATIONS 10,924,773 - 15,576,400 15,576,400 508 - WATER DISTRIBUTION 2,061,837 - 2,881,600 2,881,600 Grand Total 13,602,876 - 19,153,400 19,153,400
Percent change from Prior Year 40.80%
FY25/26 Proposed Budget Summary - Water Enterprise Fund

Page 62 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 501 - WATER ENTERPRISE FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 501 - WATER ENTERPRISE FUND
Department: 400 - REVENUES
Revenue
Category: 44 - USE OF PROPERTY & MONEY
501-400-44010 Interest Earned 297,029 362,467 1,000 9,424 0.00 69,500 Category: 44 - USE OF PROPERTY & MONEY Total: 297,029 362,467 1,000 9,424 0.00 69,500 Category: 46 - GRANTS REVENUE
501-400-46267 SWRCB Arrearages Grant Revenue 0 98,400 0 0 0.00 0 501-400-46276 CDWR Urban Comm. Drought Relief Program G… 0 0 1,145,000 437,061 0.00 2,075,000 Category: 46 - GRANTS REVENUE Total: 0 98,400 1,145,000 437,061 0.00 2,075,000 Category: 47 - CHARGES FOR SERVICES REVENUE
501-400-46980 Late Fees 235,285 219,188 175,000 197,703 0.00 230,000 501-400-46990 UB Service Charges (i.e., NSF) 759 691 500 955 0.00 1,000 501-400-47100 Backflow Testing & Repair 0 0 0 300 0.00 1,000 501-400-51010 Treated Water Sales 5,178,008 5,682,733 5,843,000 5,488,854 0.00 5,853,000 501-400-51020 Untreated Water Sales Contract 307,178 1,769,476 1,738,000 984,229 0.00 1,150,000 501-400-51030 Installation Charges 1,400 8,200 1,000 675 0.00 2,000 501-400-51040 Account Service Charges 0 0 1,000 0 0.00 1,000 Category: 47 - CHARGES FOR SERVICES REVENUE Total: 5,722,630 7,680,288 7,758,500 6,672,716 0.00 7,238,000 Category: 48 - MISCELLANEOUS REVENUE
501-400-46922 Use of 2021 Water Bond Proceeds 0 0 5,000,000 2,625,000 0.00 0 501-400-46925 Water Revenue Bond Reimbursements 0 0 0 261,604 0.00 3,500,000 501-400-46926 2024 Solar Revenue Bond Reimbursements 0 0 0 0 0.00 5,500,000 501-400-48020 Gain/Loss on Disposal of Asset (3,124) 0 0 3,992 0.00 0 501-400-48160 Miscellaneous Revenue 45,021 0 2,000 1,300 0.00 5,000 501-400-48170 Water Enterprise -Reimbursements & Refunds 0 0 0 8,039 0.00 0 Category: 48 - MISCELLANEOUS REVENUE Total: 41,897 0 5,002,000 2,899,935 0.00 9,005,000 Category: 49 - TRANSFERS FROM OTHER FUNDS
501-400-48120 Operating Transfer In 0 1,200,000 0 0 0.00 0 Category: 49 - TRANSFERS FROM OTHER FUNDS Total: 0 1,200,000 0 0 0.00 0 Category: 51 - IMPACT FEES REVENUE
501-400-51057 Water Dev. Impact Fees 16,149 162,714 10,000 2,978 0.00 10,000 Category: 51 - IMPACT FEES REVENUE Total: 16,149 162,714 10,000 2,978 0.00 10,000 Revenue Total: 6,077,705 9,503,869 13,916,500 10,022,114 0.00 18,397,500 Department: 400 - REVENUES Total: 6,077,705 9,503,869 13,916,500 10,022,114 0.00 18,397,500 Department: 406 - FINANCE
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
501-406-60010 Salaries Regular 178,119 186,934 215,716 171,432 0.00 223,400 501-406-60020 Salaries Part Time 6,174 59 0 2,794 0.00 0 501-406-60030 Salaries Overtime 70 10 200 260 0.00 300
501-406-60050 Salaries Cash Outs 0 0 4,148 0 0.00 800
501-406-62000 Retirement CalPERS 14,228 19,776 19,818 15,649 0.00 20,400 501-406-62020 Medical/Life Insurance 34,308 43,136 43,320 35,691 0.00 36,900 501-406-62030 Social Security FICA 11,055 11,303 13,374 10,905 0.00 13,900 501-406-62040 Medicare Insurance 2,593 2,649 3,128 2,556 0.00 3,300 501-406-62050 Disability Income Insurance 1,301 794 2,373 467 0.00 600 501-406-62060 Deferred Comp. - 457 Retirement 1,265 1,257 7,893 3,071 0.00 3,800

Page 63 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
501-406-62070 Workers' Comp. Insurance 7,733 10,293 13,706 10,854 0.00 13,200 501-406-62090 Other Payroll Expenses (162) 0 0 0 0.00 0 501-406-62200 Retirement CalPERS UL 2,200 0 0 880 0.00 4,800 501-406-62210 Unemployment Claims 0 0 2,157 0 0.00 2,200 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 258,883 276,210 325,833 254,557 0.00 323,600 Category: 70 - MAINT. & OPERATIONS EXPENSE
501-406-70010 Office Supplies 3,556 2,845 3,114 1,357 0.00 3,200 501-406-70030 Postage & Freight Out 19,767 11,640 15,000 18,530 0.00 15,800 501-406-70040 Printing & Binding 11,473 5,955 15,000 10,526 0.00 13,900 501-406-70160 Gasoline & Diesel 2,935 1,355 2,500 1,068 0.00 2,500 501-406-72030 Telephone 2,674 2,277 3,700 1,397 0.00 3,700 501-406-84010 Office Equip. Repairs & Maint. 3,213 3,462 3,500 3,145 0.00 5,000 501-406-84012 Computer Equipment 0 795 2,757 1,685 0.00 600 501-406-86010 Training, Travel, & Conference 2,031 3,459 5,400 4,214 0.00 18,100 501-406-86030 Subs., Dues, & Publications 964 898 1,200 995 0.00 1,000 501-406-88010 City Attorney Fees 0 667 1,600 475 0.00 600 501-406-88030 Accounting/Auditing 14,376 41,521 38,644 14,370 0.00 33,700 501-406-88040 Computer Programming/Consult. 29,717 28,326 54,473 27,221 0.00 33,400 501-406-88060 Medical - General 0 0 160 0 0.00 0
501-406-88100 Professional Services 44 2,289 6,000 5,425 0.00 30,800 501-406-88101 Administrative Fees 1 4 0 2 0.00 0
501-406-89010 Personnel Advertising 0 0 40 0 0.00 0
501-406-89020 Interview Expenses 19 0 5 0 0.00 0
501-406-89040 Physical w/Drug & Alcohol Test 266 3 160 114 0.00 100 501-406-89070 Fingerprinting 49 0 30 26 0.00 100
501-406-90010 Liability & Property Insurance 10,441 11,163 12,000 11,810 0.00 14,200 501-406-92080 Misc/SWRCB Arrearages Grant Expense 0 98,400 0 0 0.00 0 501-406-92090 Taxes, Licenses, & Fees 72,020 105,547 105,000 172,736 0.00 160,000 501-406-94020 Bad Debt Expense 22,083 0 20,000 0 0.00 35,000 501-406-94030 Cash Short/Over (91) (110) 150 (19) 0.00 100 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 195,538 320,496 290,433 275,076 0.00 371,800 Category: 98 - CAPITAL EXPENDITURES
501-406-98030 Office Furniture & Equipment 356 1,716 0 470 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 356 1,716 0 470 0.00 0 Expense Total: 454,777 598,421 616,266 530,103 0.00 695,400 Department: 406 - FINANCE Total: 454,777 598,421 616,266 530,103 0.00 695,400 Department: 500 - UTILITY BILLING
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
501-500-94020 Bad Debt Expense 0 (172,476) 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 (172,476) 0 0 0.00 0 Expense Total: 0 (172,476) 0 0 0.00 0
Department: 500 - UTILITY BILLING Total: 0 (172,476) 0 0 0.00 0 Department: 503 - WATER PLANT OPERATIONS
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
501-503-60010 Salaries Regular 384,007 385,844 488,672 396,074 0.00 498,100 501-503-60020 Salaries Part Time 37,111 45,859 82,018 45,889 0.00 81,600 501-503-60030 Salaries Overtime 52,123 51,132 52,300 50,691 0.00 41,500 501-503-60050 Salaries Cash Outs 0 0 9,398 0 0.00 10,000 501-503-62000 Retirement CalPERS 256,115 41,079 45,318 34,340 0.00 43,500

Page 64 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
501-503-62020 Medical/Life Insurance 61,944 83,565 106,408 77,016 0.00 83,800 501-503-62030 Social Security FICA 28,963 29,825 35,383 29,916 0.00 35,800 501-503-62040 Medicare Insurance 6,877 7,037 8,275 7,066 0.00 8,500 501-503-62050 Disability Income Insurance 970 591 6,278 207 0.00 500 501-503-62060 Deferred Comp. - 457 Retirement 12,237 12,655 15,965 11,292 0.00 14,100 501-503-62070 Workers' Comp. Insurance 20,995 29,163 60,968 31,190 0.00 33,900 501-503-62080 Uniform Allowance 918 444 1,478 823 0.00 0 501-503-62090 Other Payroll Expenses (121) 0 0 0 0.00 0 501-503-62200 Retirement CalPERS UL 7,491 0 0 1,294 0.00 8,100 501-503-62210 Unemployment Claims 0 0 4,887 1,333 0.00 2,000 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 869,629 687,195 917,348 687,132 0.00 861,400 Category: 70 - MAINT. & OPERATIONS EXPENSE
501-503-70001 Land Rental 0 0 0 14,000 0.00 14,000
501-503-70010 Office Supplies 896 379 500 672 0.00 500
501-503-70030 Postage & Freight Out 21 179 500 21 0.00 300 501-503-70040 Printing & Binding 688 0 500 0 0.00 100
501-503-70060 Small Tools & Equipment 2,432 2,068 2,000 1,373 0.00 2,000 501-503-70100 Uniforms 1,701 1,960 3,100 2,668 0.00 3,100 501-503-70140 Utility Parts & Supplies 12,614 19,237 12,000 9,946 0.00 12,000 501-503-70160 Gasoline & Diesel 14,852 14,331 20,000 12,887 0.00 18,000 501-503-70202 Lab Supplies 11,153 10,343 15,000 15,684 0.00 18,000 501-503-70210 Chemicals Ammonia 25,573 17,133 40,000 54,886 0.00 30,000 501-503-70211 Chemicals Carbon Dioxide 0 0 50,000 0 0.00 50,000 501-503-70220 Chemicals Zinc Ortho 111,233 57,099 65,000 59,032 0.00 65,000 501-503-70230 Chemicals Chlorine 28,181 28,684 25,000 23,863 0.00 25,000 501-503-70240 Chemicals Aluminate Sulfate 207,998 122,976 155,000 106,648 0.00 130,000 501-503-70270 Chemicals Polymers 0 0 12,000 9,204 0.00 12,000 501-503-70300 Chemicals Hypochlorite 5,726 11,713 13,000 50,559 0.00 25,000 501-503-70350 Chemicals pH Adjustment Acid 0 0 0 0 0.00 0 501-503-70370 Chemicals Caustic Solution 3,253 0 0 0 0.00 75,000 501-503-70400 Chemicals Sodium Permanganate 103,968 71,526 80,000 74,034 0.00 80,000 501-503-72010 Water, Gas, Sanitation & Sewer 594 545 600 385 0.00 800 501-503-72020 Electric 664,502 965,662 1,000,000 770,703 0.00 783,100 501-503-72030 Telephone 10,409 10,148 6,500 4,935 0.00 6,500 501-503-80010 Water Purchases 1,103,412 1,209,782 1,496,000 1,743,457 0.00 1,537,000 501-503-82030 Equipment Rental 408 420 4,000 3,393 0.00 4,000 501-503-84010 Office Equip. Repairs & Maint. 397 857 1,500 521 0.00 1,000 501-503-84020 Major Equip. Repairs & Maint. 276,622 128,165 250,000 150,377 0.00 350,000 501-503-84030 Buildings Repairs & Maint. 9,099 8,349 50,000 44,235 0.00 40,000 501-503-84051 Grounds Chemicals & Maint. 7,082 5,373 7,500 2,396 0.00 7,500 501-503-84060 Vehicle Parts, Repairs & Maint. 3,308 2,595 4,000 2,203 0.00 4,000 501-503-84072 Safety Equip. Repairs & Maint. 1,452 3,045 4,000 2,168 0.00 2,000 501-503-86010 Training, Travel, & Conference 1,915 9,524 10,000 4,459 0.00 10,000 501-503-86030 Subs., Dues, & Publications 688 1,564 3,150 1,442 0.00 2,600 501-503-86032 Certifications, Renewals, Subs. & Dues 1,743 1,400 2,000 545 0.00 2,000 501-503-88010 City Attorney Fees 4,180 12,675 7,000 6,480 0.00 2,000 501-503-88040 Computer Programming/Consult. 4,495 6,950 7,180 2,314 0.00 4,500 501-503-88060 Medical - General 632 895 0 974 0.00 100
501-503-88071 Westlands Coalinga Canal Maint. 0 0 373,000 0 0.00 406,000 501-503-88081 Outside Laboratory 15,950 11,694 14,000 15,277 0.00 14,000

Page 65 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
501-503-88100 Professional Services 160,685 111,974 76,680 128,681 0.00 100,000 501-503-88101 Administrative Fees 32 49 100 119 0.00 100 501-503-88130 Grant Writing/Application 32,499 0 0 0 0.00 0 501-503-89040 Physical w/Drug & Alcohol Test 0 8 100 0 0.00 100 501-503-89070 Fingerprinting 68 72 100 0 0.00 100
501-503-90010 Liability & Property Insurance 46,637 55,710 61,189 62,236 0.00 71,700 501-503-92080 Miscellaneous Expense 0 0 0 0 0.00 2,000
501-503-92090 Taxes, Licenses, & Fees 54,498 54,628 60,000 195,933 0.00 60,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 2,931,593 2,959,712 3,932,199 3,578,710 0.00 3,971,100 Category: 80 - DEBT SERVICE EXPENSE
501-503-96062 2021B Revenue Bonds Principal 0 0 130,000 130,000 0.00 135,000 501-503-96063 2021B Revenue Bonds Interest 272,425 272,425 267,225 267,225 0.00 262,100 501-503-96064 2021A Wtr/WW Revenue Bonds Principal 0 0 245,000 245,000 0.00 250,000 501-503-96065 2021A Wtr/WW Revenue Bonds Interest 236,799 234,555 233,501 232,300 0.00 230,500 501-503-96067 2024 Solar Revenue Bond Int 0 0 0 0 0.00 367,300 501-503-96500 Fiscal Agent Fees 1,667 1,667 3,000 1,667 0.00 3,000 Category: 80 - DEBT SERVICE EXPENSE Total: 510,890 508,647 878,726 876,192 0.00 1,247,900 Category: 98 - CAPITAL EXPENDITURES
501-503-98020 Buildings & Bldg. Improvements 0 0 0 0 0.00 22,000 501-503-98030 Office Furniture & Equipment 2,256 2,379 1,500 171 0.00 4,000 501-503-98040 Major Machinery & Equipment 3,611 4,246 50,000 24,270 0.00 307,000 501-503-98057 Alum Sludge Removal 0 0 0 0 0.00 0
501-503-98441 Water Revenue Bond Projects 0 35,521 5,000,000 2,883,750 0.00 3,588,000 501-503-98442 2024 Solar Revenue Bond Project 0 0 0 1,750,797 0.00 5,500,000 501-503-98471 CDWR Turf Replacement Program Exp 1,267 12,348 145,000 73,939 0.00 75,000 Category: 98 - CAPITAL EXPENDITURES Total: 7,134 54,494 5,196,500 4,732,927 0.00 9,496,000 Expense Total: 4,319,246 4,210,047 10,924,773 9,874,960 0.00 15,576,400 Department: 503 - WATER PLANT OPERATIONS Total: 4,319,246 4,210,047 10,924,773 9,874,960 0.00 15,576,400 Department: 508 - WATER DISTRIBUTION
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
501-508-60010 Salaries Regular 270,697 274,911 346,506 265,081 0.00 327,500 501-508-60020 Salaries Part Time 239 1,097 0 0 0.00 0
501-508-60030 Salaries Overtime 21,758 23,628 23,000 28,198 0.00 23,600 501-508-60050 Salaries Cash Outs 0 0 6,514 0 0.00 8,500 501-508-62000 Retirement CalPERS 23,942 30,310 32,173 23,619 0.00 27,100 501-508-62020 Medical/Life Insurance 62,337 75,707 120,595 69,626 0.00 74,100 501-508-62030 Social Security FICA 17,885 18,463 21,483 17,394 0.00 19,800 501-508-62040 Medicare Insurance 4,281 4,380 5,351 4,138 0.00 4,800 501-508-62050 Disability Income Insurance 785 480 3,812 129 0.00 400 501-508-62060 Deferred Comp. - 457 Retirement 4,402 4,544 11,483 2,655 0.00 4,000 501-508-62070 Workers' Comp. Insurance 22,787 19,048 35,000 19,784 0.00 19,100 501-508-62080 Uniform Allowance 945 890 1,044 790 0.00 0 501-508-62090 Other Payroll Expenses (98) 0 0 0 0.00 0
501-508-62200 Retirement CalPERS UL 4,777 0 0 1,478 0.00 6,500 501-508-62210 Unemployment Claims 0 0 3,465 0 0.00 3,400 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 434,738 453,458 610,426 432,892 0.00 518,800 Category: 70 - MAINT. & OPERATIONS EXPENSE
501-508-70010 Office Supplies 330 461 500 480 0.00 500
501-508-70030 Postage & Freight Out 10 183 100 36 0.00 100 501-508-70040 Printing & Binding 670 0 25 0 0.00 100

Page 66 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
501-508-70060 Small Tools & Equipment 3,786 2,970 5,000 4,516 0.00 5,000 501-508-70100 Uniforms 2,500 2,504 6,350 3,182 0.00 6,300 501-508-70101 Uniforms-Safety Equipment 1,027 2,659 2,000 1,387 0.00 2,000 501-508-70130 Street Materials 3,349 2,377 5,000 9,627 0.00 5,000 501-508-70140 Utility Parts & Supplies 82,508 46,783 100,000 49,704 0.00 97,000 501-508-70160 Gasoline & Diesel 13,611 16,981 20,000 11,760 0.00 20,000 501-508-70440 Miscellaneous Supplies 1,257 0 0 0 0.00 0 501-508-72020 Electric 1,886 2,497 3,600 2,253 0.00 3,000 501-508-72030 Telephone 5,899 5,219 13,000 15,187 0.00 5,200 501-508-84010 Office Equip. Repairs & Maint. 405 150 500 132 0.00 300 501-508-84030 Buildings Repairs & Maint. 7,140 1,579 15,000 4,906 0.00 22,000 501-508-84060 Vehicle Parts, Repairs & Maint. 4,192 14,826 10,000 5,972 0.00 10,000 501-508-84070 Misc. Repairs & Maint. 3,132 0 0 0 0.00 0 501-508-86010 Training, Travel, & Conference 3,375 9,866 8,000 4,670 0.00 8,000 501-508-86030 Subs., Dues, & Publications 6,409 3,506 3,150 4,277 0.00 3,200 501-508-88010 City Attorney Fees 0 162 1,500 0 0.00 1,500 501-508-88040 Computer Programming/Consult. 4,201 3,947 6,675 4,976 0.00 6,700 501-508-88060 Medical - General 184 269 500 583 0.00 500 501-508-88100 Professional Services 47,523 18,792 32,550 16,896 0.00 22,200 501-508-88101 Administrative Fees 7 33 100 23 0.00 100
501-508-88121 Geographic Information Systems 4,407 5,273 15,000 3,496 0.00 15,000 501-508-88130 Grant Writing/Application 10,395 11,276 10,000 9,583 0.00 12,000 501-508-89010 Personnel Advertising 0 0 100 0 0.00 100
501-508-89020 Interview Expenses 0 0 10 0 0.00 100
501-508-89040 Physical w/Drug & Alcohol Test 234 227 300 284 0.00 300 501-508-89070 Fingerprinting 42 148 60 32 0.00 100
501-508-90010 Liability & Property Insurance 36,242 43,098 47,391 47,178 0.00 55,200 501-508-92090 Taxes, Licenses, & Fees 1,205 1,354 5,000 0 0.00 5,000 501-508-94010 Depreciation Expense 547,488 534,078 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 793,413 731,219 311,411 201,139 0.00 306,500 Category: 98 - CAPITAL EXPENDITURES
501-508-98030 Office Furniture & Equipment 2,162 1,048 5,000 398 0.00 3,000 501-508-98040 Major Machinery & Equipment 2,510 21,341 100,000 46,742 0.00 28,300 501-508-98054 Water Meters 60,403 44,091 35,000 0 0.00 25,000 501-508-98472 CDWR Advanced Metering Infrastructure (AMI)… 0 0 1,000,000 730,998 0.00 2,000,000 501-508-98907 Pleasant St Sewer Main Reconstruction 0 0 0 59,450 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 65,075 66,480 1,140,000 837,588 0.00 2,056,300 Expense Total: 1,293,226 1,251,156 2,061,837 1,471,619 0.00 2,881,600 Department: 508 - WATER DISTRIBUTION Total: 1,293,226 1,251,156 2,061,837 1,471,619 0.00 2,881,600 Department: 900 - TRANSFERS TO OTHER FUNDS
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
501-900-94070 Operating Transfer Out 0 479,159 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 479,159 0 0 0.00 0 Expense Total: 0 479,159 0 0 0.00 0
Department: 900 - TRANSFERS TO OTHER FUNDS Total: 0 479,159 0 0 0.00 0 Fund: 501 - WATER ENTERPRISE FUND Surplus (Deficit): 10,456 3,137,561 313,624 -1,854,569 0.00 (755,900) FY25/26 Proposed Budget Surplus (Deficit): 10,456 3,137,561 313,624 (1,854,569) 0.00 (755,900)

Page 67 of 86 ends

Fund 502 - Gas Enterprise Fund
Type Revenue
Category Rev
Department FY2025 Adopted Budget
FY2026 Base
Budget Request (+/-)
FY2026 Proposed
Budget
400 - REVENUES 3,314,300 - 3,179,100 3,179,100
Grand Total 3,314,300 - 3,179,100 3,179,100
Percent change from Prior Year -4.08%
Fund 502 - Gas Enterprise Fund
Type Expenditure
Category (Multiple Items)
Department FY2025 Adopted Budget
FY2026 Base
Budget Request (+/-)
FY2026 Proposed
Budget
406 - FINANCIAL SERVICES DEPARTMENT 524,485 - 559,500 559,500 500 - UTILITY BILLING 0 - - -
510 - GAS OPERATIONS 3,628,420 - 3,229,300 3,229,300
Grand Total 4,152,905 - 3,788,800 3,788,800
Percent change from Prior Year -8.77%
FY25/26 Proposed Budget Summary - Gas Enterprise Fund

Page 68 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 502 - GAS ENTERPRISE FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 502 - GAS ENTERPRISE FUND
Department: 400 - REVENUES
Revenue
Category: 44 - USE OF PROPERTY & MONEY
502-400-44010 Interest Earned 5,175 5,809 4,000 590 0.00 18,400 Category: 44 - USE OF PROPERTY & MONEY Total: 5,175 5,809 4,000 590 0.00 18,400 Category: 47 - CHARGES FOR SERVICES REVENUE
502-400-46980 Late Fees 65,386 54,634 0 43,468 0.00 50,000 502-400-46990 UB Service Charges (i.e., NSF) 183 146 0 68 0.00 200 502-400-52010 Natural Gas Sales 4,012,457 2,734,458 3,300,000 3,101,814 0.00 3,100,000 502-400-52020 Installation Charges 0 12,000 10,000 0 0.00 10,000 502-400-52030 Account Service Charges 0 0 300 0 0.00 500 Category: 47 - CHARGES FOR SERVICES REVENUE Total: 4,078,025 2,801,239 3,310,300 3,145,350 0.00 3,160,700 Category: 48 - MISCELLANEOUS REVENUE
502-400-48020 Gain/Loss on Disposal of Asset 0 0 0 1,942 0.00 0 Category: 48 - MISCELLANEOUS REVENUE Total: 0 0 0 1,942 0.00 0 Revenue Total: 4,083,200 2,807,048 3,314,300 3,147,882 0.00 3,179,100 Department: 400 - REVENUES Total: 4,083,200 2,807,048 3,314,300 3,147,882 0.00 3,179,100 Department: 406 - FINANCE
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
502-406-60010 Salaries Regular 152,901 154,744 181,842 144,192 0.00 187,700 502-406-60020 Salaries Part Time 5,436 59 0 2,095 0.00 0 502-406-60030 Salaries Overtime 61 7 250 245 0.00 300
502-406-60050 Salaries Cash Outs 0 0 3,498 0 0.00 800
502-406-62000 Retirement CalPERS 12,202 16,410 16,938 13,158 0.00 17,200 502-406-62020 Medical/Life Insurance 29,686 35,488 35,406 29,984 0.00 31,000 502-406-62030 Social Security FICA 9,495 9,380 11,274 9,162 0.00 11,700 502-406-62040 Medicare Insurance 2,227 2,198 2,638 2,148 0.00 2,700 502-406-62050 Disability Income Insurance 1,080 659 2,000 389 0.00 500 502-406-62060 Deferred Comp. - 457 Retirement 1,058 1,037 6,635 2,566 0.00 3,100 502-406-62070 Workers' Comp. Insurance 6,310 8,521 15,632 9,154 0.00 11,100 502-406-62090 Other Payroll Expenses (135) 0 0 0 0.00 0 502-406-62200 Retirement CalPERS UL 1,874 0 0 734 0.00 4,100 502-406-62210 Unemployment Claims 0 0 1,818 0 0.00 1,800 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 222,196 228,504 277,931 213,824 0.00 272,000 Category: 70 - MAINT. & OPERATIONS EXPENSE
502-406-70010 Office Supplies 3,115 2,497 2,638 1,190 0.00 2,900 502-406-70030 Postage & Freight Out 17,407 10,185 13,000 16,214 0.00 13,800 502-406-70040 Printing & Binding 10,143 5,211 10,000 9,211 0.00 12,100 502-406-70160 Gasoline & Diesel 2,568 1,186 1,600 935 0.00 1,600 502-406-72030 Telephone 2,347 2,047 3,500 1,220 0.00 3,500 502-406-84010 Office Equip. Repairs & Maint. 2,822 3,039 2,500 2,710 0.00 4,400 502-406-84012 Computer Equipment 0 681 2,167 1,348 0.00 800 502-406-86010 Training, Travel, & Conference 1,640 2,589 5,303 2,259 0.00 15,100 502-406-86030 Subs., Dues, & Publications 812 793 900 872 0.00 900 502-406-88010 City Attorney Fees 0 559 1,000 73 0.00 500 502-406-88030 Accounting/Auditing 12,244 34,601 32,969 11,786 0.00 29,100

Page 69 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
502-406-88040 Computer Programming/Consult. 28,736 27,589 53,297 23,214 0.00 27,900 502-406-88060 Medical - General 0 0 100 0 0.00 0
502-406-88100 Professional Services 44 39 4,000 317 0.00 7,700 502-406-88101 Administrative Fees 1 3 0 2 0.00 0
502-406-89010 Personnel Advertising 0 0 30 0 0.00 0
502-406-89020 Interview Expenses 15 0 5 0 0.00 0
502-406-89040 Physical w/Drug & Alcohol Test 231 3 120 92 0.00 100 502-406-89070 Fingerprinting 43 0 25 21 0.00 100
502-406-90010 Liability & Property Insurance 8,541 9,237 10,000 9,958 0.00 12,000 502-406-92090 Taxes, Licenses, & Fees 63,026 93,426 83,300 151,144 0.00 120,000 502-406-94020 Bad Debt Expense 15,892 14 20,000 0 0.00 35,000 502-406-94030 Cash Short/Over 0 0 100 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 169,627 193,698 246,554 232,564 0.00 287,500 Category: 98 - CAPITAL EXPENDITURES
502-406-98030 Office Furniture & Equipment 311 1,466 0 412 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 311 1,466 0 412 0.00 0 Expense Total: 392,134 423,668 524,485 446,800 0.00 559,500 Department: 406 - FINANCE Total: 392,134 423,668 524,485 446,800 0.00 559,500 Department: 500 - UTILITY BILLING
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
502-500-94020 Bad Debt Expense 0 103,238 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 103,238 0 0 0.00 0 Expense Total: 0 103,238 0 0 0.00 0
Department: 500 - UTILITY BILLING Total: 0 103,238 0 0 0.00 0 Department: 510 - GAS OPERATIONS
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
502-510-60010 Salaries Regular 325,023 334,199 405,855 294,637 0.00 361,100 502-510-60020 Salaries Part Time 239 1,097 0 0 0.00 0
502-510-60030 Salaries Overtime 21,758 23,622 22,000 26,999 0.00 22,600 502-510-60050 Salaries Cash Outs 0 0 7,805 0 0.00 13,000 502-510-62000 Retirement CalPERS 173,176 37,908 38,934 27,097 0.00 31,400 502-510-62020 Medical/Life Insurance 70,335 85,401 132,788 72,324 0.00 79,000 502-510-62030 Social Security FICA 21,468 22,196 25,164 19,266 0.00 22,100 502-510-62040 Medicare Insurance 5,140 5,255 6,426 4,577 0.00 5,300 502-510-62050 Disability Income Insurance 1,380 838 4,465 302 0.00 700 502-510-62060 Deferred Comp. - 457 Retirement 6,264 6,906 13,977 4,208 0.00 5,800 502-510-62070 Workers' Comp. Insurance 25,308 22,540 40,124 22,725 0.00 21,100 502-510-62080 Uniform Allowance 1,152 868 1,042 790 0.00 0 502-510-62090 Other Payroll Expenses (172) 0 0 0 0.00 0 502-510-62200 Retirement CalPERS UL 5,503 0 0 1,813 0.00 8,600 502-510-62210 Unemployment Claims 0 0 4,060 0 0.00 4,000 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 656,573 540,829 702,640 474,738 0.00 574,700 Category: 70 - MAINT. & OPERATIONS EXPENSE
502-510-70010 Office Supplies 255 461 300 480 0.00 300
502-510-70030 Postage & Freight Out 10 0 150 98 0.00 200 502-510-70040 Printing & Binding 10 0 50 0 0.00 100
502-510-70060 Small Tools & Equipment 2,549 2,353 5,000 1,928 0.00 5,000 502-510-70100 Uniforms 2,500 2,504 3,196 3,182 0.00 3,200 502-510-70101 Uniforms-Safety Equipment 994 2,382 3,000 2,491 0.00 3,000

Page 70 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
502-510-70130 Street Materials 717 999 2,000 2,604 0.00 2,000 502-510-70140 Utility Parts & Supplies 1,871 4,844 7,500 4,725 0.00 5,000 502-510-70160 Gasoline & Diesel 13,611 16,980 15,000 11,459 0.00 15,000 502-510-70440 Miscellaneous Supplies 745 1,206 1,200 1,546 0.00 2,000 502-510-72020 Electric 9,799 12,341 14,000 8,432 0.00 14,000 502-510-72030 Telephone 5,539 4,193 7,000 2,751 0.00 4,000 502-510-80020 PG&E Wholesale Transportation 799,678 856,426 912,000 987,006 0.00 1,100,000 502-510-80030 Gas Purchases for Resale 2,143,414 1,349,345 1,400,000 824,650 0.00 860,000 502-510-80100 Gas Assistance Program 5,000 1,249 5,000 2,213 0.00 5,000 502-510-84010 Office Equip. Repairs & Maint. 613 415 1,000 404 0.00 700 502-510-84020 Major Equip. Repairs & Maint. 0 0 0 0 0.00 10,000 502-510-84030 Buildings Repairs & Maint. 5,750 1,486 15,000 4,623 0.00 20,000 502-510-84060 Vehicle Parts, Repairs & Maint. 4,922 10,000 10,000 5,891 0.00 10,000 502-510-86010 Training, Travel, & Conference 8,567 11,349 5,300 2,734 0.00 5,000 502-510-86030 Subs., Dues, & Publications 5,086 6,796 7,400 8,764 0.00 10,600 502-510-88010 City Attorney Fees 0 873 2,000 0 0.00 1,000 502-510-88040 Computer Programming/Consult. 8,366 7,168 10,084 8,879 0.00 10,000 502-510-88060 Medical - General 184 262 500 647 0.00 500 502-510-88100 Professional Services 64,540 57,480 77,550 62,063 0.00 80,000 502-510-88101 Administrative Fees 17 77 100 51 0.00 100 502-510-88121 Geographic Information Systems 4,407 5,273 15,000 3,496 0.00 10,000 502-510-88130 Grant Writing/Application 10,395 28,342 15,000 21,763 0.00 30,000 502-510-89040 Physical w/Drug & Alcohol Test 234 227 500 284 0.00 500 502-510-89070 Fingerprinting 13 139 60 64 0.00 100
502-510-90010 Liability & Property Insurance 21,997 24,870 26,890 25,539 0.00 30,500 502-510-92080 Miscellaneous Expense 0 0 0 0 0.00 66,000 502-510-92090 Taxes, Licenses, & Fees 372 2,181 4,000 0 0.00 4,000 502-510-94010 Depreciation Expense 60,368 68,261 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 3,182,521 2,480,480 2,565,780 1,998,765 0.00 2,307,800 Category: 98 - CAPITAL EXPENDITURES
502-510-98030 Office Furniture & Equipment 2,511 1,048 10,000 310 0.00 8,500 502-510-98040 Major Machinery & Equipment 1,558 21,341 100,000 41,775 0.00 38,300 502-510-98061 Anode Bed Rectifier Replacement 0 0 200,000 0 0.00 200,000 502-510-98071 Gas Meter Purchases 22,857 45,805 50,000 18,506 0.00 100,000 Category: 98 - CAPITAL EXPENDITURES Total: 26,926 68,194 360,000 60,592 0.00 346,800 Expense Total: 3,866,020 3,089,503 3,628,420 2,534,095 0.00 3,229,300 Department: 510 - GAS OPERATIONS Total: 3,866,020 3,089,503 3,628,420 2,534,095 0.00 3,229,300 Fund: 502 - GAS ENTERPRISE FUND Surplus (Deficit): (174,955) (809,361) (838,605) 166,988 0.00 (609,700) FY25/26 Proposed Budget Surplus (Deficit): (174,955) (809,361) (838,605) 166,988 0.00 (609,700)

Page 71 of 86 ends

Fund 503 - Sewer Enteprise Fund
Type Revenue
Category Rev
Department FY2025 Adopted Budget
FY2026 Base
Budget Request (+/-)
FY2026
Proposed
Budget
400 - REVENUES 1,732,000 - 3,576,000 3,576,000
Grand Total 1,732,000 - 3,576,000 3,576,000
Percent change from Prior Year 106.47%
Fund 503 - Sewer Enteprise Fund
Type Expenditure
Category (Multiple Items)
Department FY2025 Adopted Budget
FY2026 Base
Budget Request (+/-)
FY2026
Proposed
Budget
406 - FINANCIAL SERVICES DEPARTMENT 379,954 - 400,000 400,000 500 - UTILITY BILLING 0 - - -
520 - SEWER TREATMENT PLANT 999,268 - 3,285,100 3,285,100 521 - SEWER COLLECTION 558,203 - 624,000 624,000
Grand Total 1,937,425 - 4,309,100 4,309,100
Percent change from Prior Year 122.41%
FY25/26 Proposed Budget Summary - Sewer Enterprise Fund

Page 72 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 503 - SEWER ENTEPRISE FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 503 - SEWER ENTEPRISE FUND
Department: 000 - NONE
Expense
Category: 17 - CAPITAL ASSETS
503-000-09100 BUILDING & STRUCTURE 0 245,110 0 0 0.00 0 Category: 17 - CAPITAL ASSETS Total: 0 245,110 0 0 0.00 0 Expense Total: 0 245,110 0 0 0.00 0
Department: 000 - NONE Total: 0 245,110 0 0 0.00 0
Department: 400 - REVENUES
Revenue
Category: 44 - USE OF PROPERTY & MONEY
503-400-44010 Interest Earned 17,702 28,761 5,000 9,838 0.00 95,400 503-400-44020 Land Rentals 22,700 24,700 25,000 11,350 0.00 25,000 Category: 44 - USE OF PROPERTY & MONEY Total: 40,402 53,461 30,000 21,188 0.00 120,400 Category: 46 - GRANTS REVENUE
503-400-46267 SWRCB Arrearages Grant Revenue 0 7,137 0 0 0.00 0 503-400-46277 Clean Water State Revolving Fund (CWSRF) Pr… 267,804 126,137 0 16,900 0.00 10,000 Category: 46 - GRANTS REVENUE Total: 267,804 133,274 0 16,900 0.00 10,000 Category: 47 - CHARGES FOR SERVICES REVENUE
503-400-46980 Late Fees 25,732 24,230 0 22,425 0.00 20,000 503-400-46990 UB Service Charges (i.e., NSF) 170 140 0 55 0.00 500 503-400-53010 Sewer Service 1,614,126 1,650,492 1,700,000 1,604,269 0.00 1,650,000 503-400-53020 Sewer Connection Fees 125 1,500 2,000 0 0.00 5,000 503-400-53050 Sewer Dev. Impact Fees 43,704 437,408 0 6,557 0.00 20,000 Category: 47 - CHARGES FOR SERVICES REVENUE Total: 1,683,858 2,113,770 1,702,000 1,633,307 0.00 1,695,500 Category: 48 - MISCELLANEOUS REVENUE
503-400-46926 2024 Solar Revenue Bond Reimbursements 0 0 0 0 0.00 1,750,000 503-400-48020 Gain/Loss on Disposal of Asset 0 0 0 1,563 0.00 0 503-400-48160 Miscellaneous Revenue 0 0 0 0 0.00 100
503-400-48170 Sewer Enterprise Reimbursements & Refunds 0 0 0 134,648 0.00 0 Category: 48 - MISCELLANEOUS REVENUE Total: 0 0 0 136,211 0.00 1,750,100 Revenue Total: 1,992,065 2,300,505 1,732,000 1,807,606 0.00 3,576,000 Department: 400 - REVENUES Total: 1,992,065 2,300,505 1,732,000 1,807,606 0.00 3,576,000 Department: 406 - FINANCE
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
503-406-60010 Salaries Regular 104,619 112,713 132,689 107,195 0.00 132,200 503-406-60020 Salaries Part Time 3,581 44 0 1,956 0.00 0 503-406-60030 Salaries Overtime 48 7 150 179 0.00 200
503-406-60050 Salaries Cash Outs 0 0 2,552 0 0.00 500
503-406-62000 Retirement CalPERS 8,467 11,987 12,299 9,790 0.00 12,300 503-406-62020 Medical/Life Insurance 19,974 25,526 25,220 22,290 0.00 20,400 503-406-62030 Social Security FICA 6,560 6,806 8,227 6,819 0.00 8,200 503-406-62040 Medicare Insurance 1,538 1,595 1,925 1,598 0.00 2,000 503-406-62050 Disability Income Insurance 818 499 1,461 295 0.00 400 503-406-62060 Deferred Comp. - 457 Retirement 759 772 4,872 1,937 0.00 2,300 503-406-62070 Workers' Comp. Insurance 4,623 6,219 11,202 6,678 0.00 7,800 503-406-62090 Other Payroll Expenses (102) 0 0 0 0.00 0

Page 73 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
503-406-62200 Retirement CalPERS UL 1,743 0 0 557 0.00 2,800 503-406-62210 Unemployment Claims 0 0 1,328 0 0.00 1,300 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 152,629 166,168 201,925 159,293 0.00 190,400 Category: 70 - MAINT. & OPERATIONS EXPENSE
503-406-70010 Office Supplies 1,770 1,496 1,877 687 0.00 1,900 503-406-70030 Postage & Freight Out 11,374 6,692 8,000 10,655 0.00 7,900 503-406-70040 Printing & Binding 6,732 3,424 7,000 6,053 0.00 8,000 503-406-70160 Gasoline & Diesel 1,687 779 1,000 614 0.00 1,000 503-406-72030 Telephone 1,309 1,238 1,500 723 0.00 1,500 503-406-84010 Office Equip. Repairs & Maint. 1,597 1,722 1,500 1,564 0.00 2,500 503-406-84012 Computer Equipment 0 477 1,398 955 0.00 500 503-406-86010 Training, Travel, & Conference 1,223 2,189 3,274 1,638 0.00 11,300 503-406-86030 Subs., Dues, & Publications 569 529 700 590 0.00 600 503-406-88010 City Attorney Fees 0 412 1,000 34 0.00 500 503-406-88030 Accounting/Auditing 9,794 26,297 25,056 9,641 0.00 22,100 503-406-88040 Computer Programming/Consult. 26,242 26,130 50,304 23,723 0.00 21,300 503-406-88060 Medical - General 0 0 80 0 0.00 0
503-406-88100 Professional Services 19 2,265 3,000 829 0.00 25,600 503-406-88101 Administrative Fees 1 2 0 2 0.00 0
503-406-89010 Personnel Advertising 0 0 20 0 0.00 0
503-406-89020 Interview Expenses 12 0 5 0 0.00 0
503-406-89040 Physical w/Drug & Alcohol Test 155 2 80 74 0.00 100 503-406-89070 Fingerprinting 29 0 15 17 0.00 100
503-406-90010 Liability & Property Insurance 6,190 6,739 7,500 7,263 0.00 8,700 503-406-92080 Misc/SWRCB Arrearages Grant Expense 0 7,137 0 0 0.00 0 503-406-92090 Taxes, Licenses, & Fees 41,399 61,394 52,700 99,323 0.00 76,000 503-406-94020 Bad Debt Expense 10,504 0 12,000 0 0.00 20,000 503-406-94030 Cash Short/Over 0 0 20 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 120,607 148,922 178,029 164,382 0.00 209,600 Category: 98 - CAPITAL EXPENDITURES
503-406-98030 Office Furniture & Equipment 204 1,023 0 270 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 204 1,023 0 270 0.00 0 Expense Total: 273,440 316,113 379,954 323,945 0.00 400,000 Department: 406 - FINANCE Total: 273,440 316,113 379,954 323,945 0.00 400,000 Department: 500 - UTILITY BILLING
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
503-500-94020 Bad Debt Expense 0 (52,388) 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 (52,388) 0 0 0.00 0 Expense Total: 0 (52,388) 0 0 0.00 0
Department: 500 - UTILITY BILLING Total: 0 (52,388) 0 0 0.00 0 Department: 520 - SEWER TREATMENT PLANT
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
503-520-60010 Salaries Regular 164,188 173,972 205,161 124,804 0.00 288,700 503-520-60020 Salaries Part Time 526 88 0 0 0.00 63,900 503-520-60030 Salaries Overtime 723 4,905 10,000 5,089 0.00 5,800 503-520-60050 Salaries Cash Outs 0 0 3,945 0 0.00 5,000 503-520-62000 Retirement CalPERS 121,751 19,727 20,219 11,797 0.00 25,500 503-520-62020 Medical/Life Insurance 22,687 30,910 34,781 18,257 0.00 46,800 503-520-62030 Social Security FICA 10,096 10,972 12,720 7,747 0.00 17,800

Page 74 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
503-520-62040 Medicare Insurance 2,472 2,629 3,440 1,882 0.00 4,200 503-520-62050 Disability Income Insurance 1,175 715 2,258 288 0.00 700 503-520-62060 Deferred Comp. - 457 Retirement 4,521 4,435 7,708 2,876 0.00 7,100 503-520-62070 Workers' Comp. Insurance 10,725 11,021 20,195 10,807 0.00 20,600 503-520-62081 Safety Boot Allowance 158 259 508 60 0.00 0 503-520-62090 Other Payroll Expenses (146) 0 0 0 0.00 0 503-520-62200 Retirement CalPERS UL 3,109 0 0 629 0.00 4,500 503-520-62210 Unemployment Claims 0 0 2,053 0 0.00 2,000 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 341,986 259,633 322,988 184,235 0.00 492,600 Category: 70 - MAINT. & OPERATIONS EXPENSE
503-520-70010 Office Supplies 305 414 1,000 955 0.00 1,000 503-520-70030 Postage & Freight Out 21 0 250 21 0.00 300 503-520-70040 Printing & Binding 49 0 250 0 0.00 100
503-520-70060 Small Tools & Equipment 154 804 1,000 0 0.00 1,000 503-520-70100 Uniforms 1,700 1,433 2,700 803 0.00 2,700 503-520-70140 Utility Parts & Supplies 6,817 6,560 10,000 7,388 0.00 10,000 503-520-70150 Vehicle Parts & Supplies 983 1,233 1,500 0 0.00 1,200 503-520-70160 Gasoline & Diesel 3,540 4,876 4,000 3,213 0.00 5,000 503-520-72010 Water, Gas, Sanitation & Sewer 33,124 27,346 30,000 9,249 0.00 13,500 503-520-72020 Electric 167,011 218,984 210,000 168,909 0.00 177,500 503-520-72030 Telephone 1,674 1,358 2,500 593 0.00 1,000 503-520-82030 Equipment Rental 204 210 2,000 180 0.00 1,000 503-520-84010 Office Equip. Repairs & Maint. 413 548 1,000 537 0.00 1,000 503-520-84020 Major Equip. Repairs & Maint. 39,140 44,535 50,000 48,625 0.00 50,000 503-520-84030 Buildings Repairs & Maint. 613 553 1,000 2,250 0.00 1,500 503-520-84051 Grounds Chemicals & Maint. 4,695 4,253 5,000 0 0.00 5,000 503-520-84060 Vehicle Parts, Repairs & Maint. 242 1,943 3,000 1,339 0.00 4,500 503-520-84073 Safety Equipment 358 390 1,000 684 0.00 1,000 503-520-86010 Training, Travel, & Conference 769 2,936 8,000 4,013 0.00 5,000 503-520-86030 Subs., Dues, & Publications 1,427 2,291 2,900 1,562 0.00 3,600 503-520-86033 Certifications, Renewals & Tests 754 350 1,000 83 0.00 1,000 503-520-88010 City Attorney Fees 660 3,863 1,000 723 0.00 1,000 503-520-88040 Computer Programming/Consult. 5,775 5,955 5,380 5,202 0.00 6,000 503-520-88060 Medical - General 207 336 700 70 0.00 500 503-520-88080 Laboratory 4,073 8,824 10,000 7,781 0.00 10,000 503-520-88100 Professional Services 9,668 27,666 20,240 13,544 0.00 20,000 503-520-88101 Administrative Fees 8 37 100 24 0.00 100
503-520-88113 Sludge Removal Contract 0 0 30,000 35,185 0.00 50,000 503-520-88130 Grant Writing/Application 0 0 10,000 0 0.00 0 503-520-89040 Physical w/Drug & Alcohol Test 0 334 300 0 0.00 300 503-520-89070 Fingerprinting 34 36 50 0 0.00 100
503-520-90010 Liability & Property Insurance 24,703 24,283 27,254 26,786 0.00 30,900 503-520-92080 Miscellaneous Expense 0 0 0 0 0.00 1,000
503-520-92090 Taxes, Licenses, & Fees 24,746 29,775 30,000 32,570 0.00 35,000 503-520-94010 Depreciation Expense 250,037 271,243 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 583,903 693,369 473,124 372,288 0.00 441,800 Category: 80 - DEBT SERVICE EXPENSE
503-520-96064 2021A Wtr/WW Revenue Bonds Principal 0 0 70,000 70,000 0.00 70,000 503-520-96065 2021A Wtr/WW Revenue Bonds Interest 66,689 65,928 33,156 65,389 0.00 64,900 503-520-96066 2024 Solar Revenue Bond Prin 0 0 0 0 0.00 133,900

Page 75 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
503-520-96067 2024 Solar Revenue Bond Int 0 0 0 0 0.00 133,900 503-520-96500 Fiscal Agent Fees 833 833 0 833 0.00 2,500 Category: 80 - DEBT SERVICE EXPENSE Total: 67,522 66,762 103,156 136,222 0.00 405,200 Category: 98 - CAPITAL EXPENDITURES
503-520-98030 Office Furniture & Equipment 708 0 0 0 0.00 1,500 503-520-98040 Major Machinery & Equipment 0 0 0 0 0.00 94,000 503-520-98442 2024 Solar Revenue Bond Project- Waste water 0 0 0 749,203 0.00 1,750,000 503-520-98991 WWTP Automation & Security Upgrades 0 0 100,000 0 0.00 100,000 503-520-98992 WWTP Improvements 15,088 0 0 0 0.00 0
Category: 98 - CAPITAL EXPENDITURES Total: 15,796 0 100,000 749,203 0.00 1,945,500 Expense Total: 1,009,207 1,019,763 999,268 1,441,948 0.00 3,285,100 Department: 520 - SEWER TREATMENT PLANT Total: 1,009,207 1,019,763 999,268 1,441,948 0.00 3,285,100 Department: 521 - SEWER COLLECTION
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
503-521-60010 Salaries Regular 114,686 117,236 156,701 122,390 0.00 160,300 503-521-60020 Salaries Part Time 72 281 0 0 0.00 0
503-521-60030 Salaries Overtime 5,442 5,908 5,169 8,709 0.00 7,600 503-521-60050 Salaries Cash Outs 0 0 3,013 0 0.00 3,500 503-521-62000 Retirement CalPERS 10,767 13,632 15,460 11,053 0.00 13,900 503-521-62020 Medical/Life Insurance 24,101 28,694 33,852 28,596 0.00 32,300 503-521-62030 Social Security FICA 7,247 7,448 9,716 7,638 0.00 9,700 503-521-62040 Medicare Insurance 1,806 1,806 2,739 1,858 0.00 2,300 503-521-62050 Disability Income Insurance 1,175 714 1,724 288 0.00 700 503-521-62060 Deferred Comp. - 457 Retirement 3,157 3,639 6,255 2,334 0.00 3,800 503-521-62070 Workers' Comp. Insurance 7,674 7,591 13,940 8,442 0.00 9,200 503-521-62080 Uniform Allowance 251 225 316 184 0.00 0
503-521-62090 Other Payroll Expenses (146) 0 0 0 0.00 0 503-521-62200 Retirement CalPERS UL 2,256 0 0 595 0.00 3,400 503-521-62210 Unemployment Claims 0 0 1,567 0 0.00 1,600 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 178,487 187,174 250,452 192,086 0.00 248,300 Category: 70 - MAINT. & OPERATIONS EXPENSE
503-521-70010 Office Supplies 110 347 200 404 0.00 200
503-521-70030 Postage & Freight Out 0 0 50 0 0.00 100
503-521-70040 Printing & Binding 10 0 50 0 0.00 100
503-521-70100 Uniforms 2,499 2,503 3,196 2,633 0.00 3,200 503-521-70101 Uniforms-Safety Equipment 1,846 2,524 3,500 1,545 0.00 3,000 503-521-70130 Street Materials 678 1,526 3,000 1,806 0.00 3,000 503-521-70140 Utility Parts & Supplies 5,003 5,171 4,500 2,202 0.00 3,500 503-521-70160 Gasoline & Diesel 13,611 16,379 15,000 11,454 0.00 15,000 503-521-70440 Miscellaneous Supplies 1,533 1,306 1,500 2,056 0.00 3,100 503-521-72010 Water, Gas, Sanitation & Sewer 2,432 1,936 2,500 1,961 0.00 2,500 503-521-72020 Electric 8,652 11,483 12,500 7,521 0.00 3,000 503-521-72030 Telephone 4,271 3,958 5,000 1,173 0.00 2,000 503-521-84010 Office Equip. Repairs & Maint. 246 90 1,000 59 0.00 500 503-521-84020 Major Equip. Repairs & Maint. 24,727 12,996 40,000 2,679 0.00 20,000 503-521-84030 Buildings Repairs & Maint. 6,802 1,918 15,000 5,097 0.00 30,000 503-521-84060 Vehicle Parts, Repairs & Maint. 5,984 29,011 15,000 5,651 0.00 15,000 503-521-86010 Training, Travel, & Conference 1,388 4,263 8,000 29 0.00 5,000 503-521-86030 Subs., Dues, & Publications 1,337 2,431 4,100 2,113 0.00 4,100 503-521-88010 City Attorney Fees 0 162 1,000 0 0.00 1,000

Page 76 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
503-521-88040 Computer Programming/Consult. 6,339 5,661 9,175 5,159 0.00 9,000 503-521-88060 Medical - General 46 66 100 197 0.00 200
503-521-88100 Professional Services 8,654 29,394 12,550 29,060 0.00 12,000 503-521-88101 Administrative Fees 7 33 100 24 0.00 100
503-521-88121 Geographic Information Systems 4,407 5,273 15,000 3,496 0.00 15,000 503-521-88130 Grant Writing/Application 10,395 11,276 10,000 9,583 0.00 10,000 503-521-89040 Physical w/Drug & Alcohol Test 59 57 150 32 0.00 200 503-521-89070 Fingerprinting 39 36 15 0 0.00 100
503-521-90010 Liability & Property Insurance 17,626 19,682 24,365 23,882 0.00 27,500 503-521-90040 Claims & Judgments 10,750 750 0 0 0.00 0
503-521-92090 Taxes, Licenses, & Fees 16 0 1,200 3,945 0.00 4,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 139,464 170,232 207,751 123,761 0.00 192,400 Category: 98 - CAPITAL EXPENDITURES
503-521-98030 Office Furniture & Equipment 0 0 0 0 0.00 5,000 503-521-98040 Major Machinery & Equipment (531) 21,341 100,000 39,293 0.00 108,300 503-521-98904 Clean Water State Revolving Fund (CWSRF) Exp 267,804 126,137 0 10,740 0.00 0 503-521-98907 Pleasant St Sewer Main Reconstruction 0 0 0 995,793 0.00 0 503-521-98908 Grant St Alley Sewer Line Replacement 0 (1) 0 389,965 0.00 0 503-521-98994 La Questa Lift Station Rehab Proj 0 0 0 0 0.00 0 503-521-98995 New Los Gatos Lift Station 0 0 0 0 0.00 0 503-521-98996 Rosevelt Street Sewer Project 0 0 0 0 0.00 70,000 Category: 98 - CAPITAL EXPENDITURES Total: 267,273 147,477 100,000 1,435,791 0.00 183,300 Expense Total: 585,225 504,882 558,203 1,751,638 0.00 624,000 Department: 521 - SEWER COLLECTION Total: 585,225 504,882 558,203 1,751,638 0.00 624,000 Fund: 503 - SEWER ENTEPRISE FUND Surplus (Deficit): 124,192 267,025 (205,425) -1,709,925 0.00 (733,100) FY25/26 Proposed Budget Surplus (Deficit): 124,192 267,025 (205,425) (1,709,925) 0.00 (733,100)

Page 77 of 86 ends

Fund 504 - Sanitation Enterprise Fund
Type Revenue
Category Rev
Department FY2025 Adopted Budget
FY2026 Base
Budget Request (+/-)
FY2026
Proposed
Budget
400 - REVENUES 2,556,920 - 2,685,100 2,685,100
Grand Total 2,556,920 - 2,685,100 2,685,100
Percent change from Prior Year 5.01%
Fund 504 - Sanitation Enterprise Fund
Type Expenditure
Category (Multiple Items)
Department FY2025 Adopted Budget
FY2026 Base
Budget Request (+/-)
FY2026
Proposed
Budget
406 - FINANCIAL SERVICES DEPARTMENT 53,568 - 73,200 73,200 500 - UTILITY BILLING 0 - - -
530 - SANITATION FRANCHISE OPERATION 2,300,000 - 2,500,200 2,500,200 535 - STREET SWEEPING OPERATIONS 135,131 - 102,500 102,500 Grand Total 2,488,699 - 2,675,900 2,675,900
Percent change from Prior Year 7.52%
FY25/26 Proposed Budget Summary - Sanitation Enterprise Fund

Page 78 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 504 - SANITATION ENTERPRISE FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 504 - SANITATION ENTERPRISE FUND
Department: 400 - REVENUES
Revenue
Category: 44 - USE OF PROPERTY & MONEY
504-400-44010 Interest Earned 748 1,323 5 573 0.00 0
Category: 44 - USE OF PROPERTY & MONEY Total: 748 1,323 5 573 0.00 0 Category: 47 - CHARGES FOR SERVICES REVENUE
504-400-46980 Late Fees 36,332 45,334 20,000 40,499 0.00 40,000 504-400-46990 UB Service Charges (i.e., NSF) 353 298 0 123 0.00 100 504-400-54010 Refuse Collection Service 2,448,828 2,639,793 2,400,000 2,587,615 0.00 2,500,000 504-400-54020 State Highway Maintenance Fees 14,916 11,187 14,915 11,187 0.00 15,000 504-400-54070 Street Sweeping Charge 100,345 119,946 122,000 110,032 0.00 110,000 Category: 47 - CHARGES FOR SERVICES REVENUE Total: 2,600,773 2,816,559 2,556,915 2,749,456 0.00 2,665,100 Category: 48 - MISCELLANEOUS REVENUE
504-400-48170 Reimbursements & Refunds 30,726 27,539 0 20,430 0.00 20,000 Category: 48 - MISCELLANEOUS REVENUE Total: 30,726 27,539 0 20,430 0.00 20,000 Revenue Total: 2,632,248 2,845,421 2,556,920 2,770,459 0.00 2,685,100 Department: 400 - REVENUES Total: 2,632,248 2,845,421 2,556,920 2,770,459 0.00 2,685,100 Department: 406 - FINANCE
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
504-406-60010 Salaries Regular 7,929 7,227 10,152 7,643 0.00 17,500 504-406-60020 Salaries Part Time 330 0 0 140 0.00 0
504-406-60030 Salaries Overtime 2 0 100 26 0.00 100
504-406-60050 Salaries Cash Outs 0 0 195 0 0.00 400
504-406-62000 Retirement CalPERS 631 761 1,017 678 0.00 1,500 504-406-62020 Medical/Life Insurance 1,459 1,618 1,617 1,764 0.00 4,500 504-406-62030 Social Security FICA 476 428 629 479 0.00 1,100 504-406-62040 Medicare Insurance 113 102 147 114 0.00 300 504-406-62050 Disability Income Insurance 54 33 112 16 0.00 0 504-406-62060 Deferred Comp. - 457 Retirement 74 70 368 113 0.00 200 504-406-62070 Workers' Comp. Insurance 300 382 1,218 515 0.00 1,100 504-406-62090 Other Payroll Expenses (7) 0 0 0 0.00 0
504-406-62200 Retirement CalPERS UL 96 0 0 31 0.00 100
504-406-62210 Unemployment Claims 0 0 102 0 0.00 100
Category: 60 - PERSONNEL SERVICES EXPENSE Total: 11,457 10,622 15,657 11,519 0.00 26,900 Category: 70 - MAINT. & OPERATIONS EXPENSE
504-406-70010 Office Supplies 183 145 150 68 0.00 300
504-406-70030 Postage & Freight Out 1,106 582 1,000 927 0.00 400 504-406-70040 Printing & Binding 706 298 1,000 526 0.00 700 504-406-70160 Gasoline & Diesel 147 68 150 53 0.00 200
504-406-72030 Telephone 177 114 500 70 0.00 500
504-406-84010 Office Equip. Repairs & Maint. 167 179 300 162 0.00 200 504-406-84012 Computer Equipment 0 34 539 56 0.00 100
504-406-86010 Training, Travel, & Conference 68 130 175 91 0.00 600 504-406-86030 Subs., Dues, & Publications 51 53 60 46 0.00 200 504-406-88010 City Attorney Fees 0 24 100 44 0.00 100
504-406-88030 Accounting/Auditing 660 1,384 1,900 460 0.00 1,100

Page 79 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
504-406-88040 Computer Programming/Consult. 2,928 3,692 7,672 4,062 0.00 1,600 504-406-88060 Medical - General 0 0 40 0 0.00 0
504-406-88100 Professional Services 10 5 1,000 37 0.00 600 504-406-88101 Administrative Fees 0 0 0 0 0.00 0
504-406-89010 Personnel Advertising 0 0 10 0 0.00 0
504-406-89020 Interview Expenses 1 0 5 0 0.00 0
504-406-89040 Physical w/Drug & Alcohol Test 13 0 40 4 0.00 0 504-406-89070 Fingerprinting 2 0 10 1 0.00 0
504-406-90010 Liability & Property Insurance 422 428 550 566 0.00 700 504-406-92090 Taxes, Licenses, & Fees 3,606 6,564 2,700 8,637 0.00 4,000 504-406-94020 Bad Debt Expense 22,146 3 20,000 0 0.00 35,000 504-406-94030 Cash Short/Over 0 0 10 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 32,391 13,701 37,911 15,810 0.00 46,300 Category: 98 - CAPITAL EXPENDITURES
504-406-98030 Office Furniture & Equipment 18 74 0 24 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 18 74 0 24 0.00 0 Expense Total: 43,866 24,397 53,568 27,352 0.00 73,200
Department: 406 - FINANCE Total: 43,866 24,397 53,568 27,352 0.00 73,200 Department: 500 - UTILITY BILLING
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
504-500-94020 Bad Debt Expense 0 15,565 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 15,565 0 0 0.00 0 Expense Total: 0 15,565 0 0 0.00 0
Department: 500 - UTILITY BILLING Total: 0 15,565 0 0 0.00 0 Department: 530 - SANITATION FRANCHISE OPERATION
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
504-530-88100 Professional Services 0 93 0 0 0.00 0
504-530-88170 Mid Valley Sanitation Services 2,640,756 2,416,730 2,300,000 2,108,464 0.00 2,500,000 504-530-92090 Taxes, Licenses, & Fees 0 120 0 0 0.00 200 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 2,640,756 2,416,943 2,300,000 2,108,464 0.00 2,500,200 Expense Total: 2,640,756 2,416,943 2,300,000 2,108,464 0.00 2,500,200 Department: 530 - SANITATION FRANCHISE OPERATION Total: 2,640,756 2,416,943 2,300,000 2,108,464 0.00 2,500,200 Department: 535 - STREET SWEEPING OPERATIONS
Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
504-535-60010 Salaries Regular 28,647 29,016 49,972 42,768 0.00 50,300 504-535-60020 Salaries Part Time 3,236 29 0 0 0.00 0
504-535-60030 Salaries Overtime 66 0 3,000 71 0.00 100
504-535-60050 Salaries Cash Outs 0 0 961 0 0.00 300
504-535-62000 Retirement CalPERS 21,640 3,062 3,973 3,395 0.00 4,000 504-535-62020 Medical/Life Insurance 8,767 11,478 13,704 547 0.00 600 504-535-62030 Social Security FICA 1,970 2,068 3,099 2,629 0.00 3,100 504-535-62040 Medicare Insurance 461 484 725 615 0.00 700 504-535-62050 Disability Income Insurance 0 0 550 0 0.00 0 504-535-62060 Deferred Comp. - 457 Retirement 25 30 1,499 28 0.00 100 504-535-62070 Workers' Comp. Insurance 2,386 2,576 5,997 2,660 0.00 3,000 504-535-62080 Uniform Allowance 179 145 200 159 0.00 0
504-535-62200 Retirement CalPERS UL 125 0 0 56 0.00 300

Page 80 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
504-535-62210 Unemployment Claims 0 0 3,996 0 0.00 4,000 Category: 60 - PERSONNEL SERVICES EXPENSE Total: 67,502 48,888 87,676 52,927 0.00 66,500 Category: 70 - MAINT. & OPERATIONS EXPENSE
504-535-70010 Office Supplies 0 8 50 6 0.00 100
504-535-70100 Uniforms 1,000 665 1,111 938 0.00 1,200
504-535-70160 Gasoline & Diesel 16,254 13,623 20,000 13,320 0.00 15,000 504-535-72030 Telephone 22 0 50 0 0.00 100
504-535-84010 Office Equip. Repairs & Maint. 0 0 50 0 0.00 100 504-535-84060 Vehicle Parts, Repairs & Maint. 21,655 6,991 20,000 14,207 0.00 13,000 504-535-86030 Subs., Dues, & Publications 5 19 100 26 0.00 100 504-535-88040 Computer Programming/Consult. 438 501 1,594 864 0.00 1,300 504-535-88060 Medical - General 195 200 0 100 0.00 100
504-535-88100 Professional Services 897 879 1,000 410 0.00 1,000 504-535-88101 Administrative Fees 0 2 0 2 0.00 100
504-535-89010 Personnel Advertising 0 0 0 0 0.00 100
504-535-89040 Physical w/Drug & Alcohol Test 0 1 0 0 0.00 100 504-535-89070 Fingerprinting 33 0 0 0 0.00 100
504-535-90010 Liability & Property Insurance 3,049 2,778 3,500 2,888 0.00 3,500 504-535-92080 Miscellaneous Expense 0 0 0 0 0.00 100
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 43,549 25,668 47,455 32,759 0.00 36,000 Expense Total: 111,051 74,557 135,131 85,687 0.00 102,500 Department: 535 - STREET SWEEPING OPERATIONS Total: 111,051 74,557 135,131 85,687 0.00 102,500 Fund: 504 - SANITATION ENTERPRISE FUND Surplus (Deficit): (163,426) 313,959 68,221 548,956 0.00 9,200 FY25/26 Proposed Budget Surplus (Deficit): (163,426) 313,959 68,221 548,956 0.00 9,200

Page 81 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 815 - LOW/MOD HOUSING ASSET FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 815 - LOW/MOD HOUSING ASSET FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
815-400-44010 Interest Earned 6,819 12,937 1,272 5,337 0.00 69,100 Category: 44 - USE OF PROPERTY & MONEY Total: 6,819 12,937 1,272 5,337 0.00 69,100 Category: 48 - MISCELLANEOUS REVENUE
815-400-48061 Housing Asset Fund Program Income 62,321 30,615 4,800 4,001 0.00 4,800 Category: 48 - MISCELLANEOUS REVENUE Total: 62,321 30,615 4,800 4,001 0.00 4,800 Revenue Total: 69,140 43,552 6,072 9,338 0.00 73,900
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
815-609-88100 Professional Services 24,070 32,758 25,000 15,531 0.00 24,000 815-609-88124 2013 CDBG Grant Expense 350 0 0 0 0.00 0
815-609-92090 Taxes, Licenses, & Fees 0 1,167 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 24,420 33,925 25,000 15,531 0.00 24,000 Category: 98 - CAPITAL EXPENDITURES
815-609-98011 Land Purchase 50,451 0 0 0 0.00 0
Category: 98 - CAPITAL EXPENDITURES Total: 50,451 0 0 0 0.00 0 Expense Total: 74,871 33,925 25,000 15,531 0.00 24,000
Fund: 815 - LOW/MOD HOUSING ASSET FUND Surplus (Deficit): (5,731) 9,628 (18,928) -6,194 0.00 49,900 FY25/26 Proposed Budget Surplus (Deficit): (5,731) 9,628 (18,928) (6,194) 0.00 49,900

Page 82 of 86 ends

City of Coalinga
FY25/26 Proposed Budget
Fund 820 - RORF-REDEV OBLIG RETIREMENT FUND (RDA)
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 820 - RORF-REDEV OBLIG RETIREMENT FUND (RDA)
Revenue
Category: 40 - TAX REVENUE
820-400-40100 RPTTF-Redev Property Tax Trust-ROPS 1,129,630 666,277 658,893 664,299 0.00 628,500 Category: 40 - TAX REVENUE Total: 1,129,630 666,277 658,893 664,299 0.00 628,500 Category: 44 - USE OF PROPERTY & MONEY
820-400-44010 Interest Earned 3,547 9,317 5,000 3,541 0.00 19,400 820-400-48140 Kit Sang Laan Principal 9,266 8,675 11,000 7,787 0.00 11,800 Category: 44 - USE OF PROPERTY & MONEY Total: 12,814 17,993 16,000 11,329 0.00 31,200 Category: 48 - MISCELLANEOUS REVENUE
820-400-48010 Sale of Real & Personal Prop. 377,843 (28,777) 0 0 0.00 0 Category: 48 - MISCELLANEOUS REVENUE Total: 377,843 (28,777) 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE
820-400-44171 Amortization of Gain on Refunding 1,804 1,804 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 1,804 1,804 0 0 0.00 0 Revenue Total: 1,522,091 657,296 674,893 675,628 0.00 659,700 Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
820-610-60010 Salaries Regular 46,999 50,738 52,264 51,261 0.00 84,600 820-610-60020 Salaries Part Time 48 29 0 0 0.00 0
820-610-60030 Salaries Overtime 18 0 0 20 0.00 100
820-610-60050 Salaries Cash Outs 0 0 1,097 0 0.00 1,500 820-610-62000 Retirement CalPERS 4,470 5,463 5,668 5,241 0.00 8,500 820-610-62020 Medical/Life Insurance 10,448 11,331 14,107 10,563 0.00 14,600 820-610-62030 Social Security FICA 2,623 2,875 3,244 2,899 0.00 5,400 820-610-62040 Medicare Insurance 657 702 758 711 0.00 1,300 820-610-62050 Disability Income Insurance 191 305 570 171 0.00 400 820-610-62060 Deferred Comp. - 457 Retirement 1,420 1,513 2,139 1,665 0.00 2,700 820-610-62070 Workers' Comp. Insurance 2,010 2,555 6,272 2,632 0.00 4,900 820-610-62200 Retirement CalPERS UL 2,026 0 0 481 0.00 2,900 820-610-62210 Unemployment Claims 0 0 523 0 0.00 500
Category: 60 - PERSONNEL SERVICES EXPENSE Total: 70,910 75,512 86,642 75,645 0.00 127,400 Category: 70 - MAINT. & OPERATIONS EXPENSE
820-610-70010 Office Supplies 17 18 100 8 0.00 300
820-610-70040 Printing & Binding 1 0 0 0 0.00 0
820-610-72030 Telephone 14 70 100 26 0.00 100
820-610-84010 Office Equip. Repairs & Maint. 20 18 40 17 0.00 100 820-610-84012 Computer Equipment 0 57 128 56 0.00 100
820-610-86010 Training, Travel, & Conference 300 558 678 317 0.00 2,800 820-610-86030 Subs., Dues, & Publications 118 37 130 50 0.00 100 820-610-88010 City Attorney Fees 0 73 2,000 0 0.00 100
820-610-88030 Accounting/Auditing 3,919 6,920 12,000 2,537 0.00 4,600 820-610-88040 Computer Programming/Consult. 1,526 1,961 3,494 2,263 0.00 5,300 820-610-88060 Medical - General 0 0 125 0 0.00 0
820-610-88100 Professional Services 14,594 13,911 16,000 14,534 0.00 17,800 820-610-88101 Administrative Fees 6 29 50 22 0.00 100
820-610-89010 Personnel Advertising 0 0 30 0 0.00 0
820-610-89020 Interview Expenses 3 0 5 0 0.00 0

Page 83 of 86 ends

2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
820-610-89040 Physical w/Drug & Alcohol Test 6 1 120 14 0.00 100 820-610-89070 Fingerprinting 2 10 20 3 0.00 100
820-610-90010 Liability & Property Insurance 2,898 3,072 3,500 3,009 0.00 3,600 820-610-92080 Miscellaneous Expense 0 0 2,000 0 0.00 0
820-610-92090 Taxes, Licenses, & Fees 16 593 100 0 0.00 0 820-610-96512 Continuing Disclosure Fees 5,799 5,563 7,500 4,986 0.00 8,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 29,239 32,892 48,120 27,843 0.00 43,200 Category: 80 - DEBT SERVICE EXPENSE
820-610-96060 2018 Tax Alloc Refunding Bond (TARB) Principal 0 0 520,000 520,000 0.00 537,000 820-610-96061 2018 Tax Alloc Refunding Bond (TARB) Interest 70,362 37,012 22,635 21,927 0.00 7,700 820-610-96500 Fiscal Agent Fees 7,900 7,900 9,000 7,900 0.00 9,500 820-610-96511 Arbitrage Rebate Fees 2,500 0 0 0 0.00 0
820-820-96210 2000 Tax Allocation Bond Accreted Interest 152,754 162,480 162,480 0 0.00 172,900 Category: 80 - DEBT SERVICE EXPENSE Total: 233,516 207,392 714,115 549,827 0.00 727,100 Category: 98 - CAPITAL EXPENDITURES
820-610-92220 Distribution to Fresno County 377,843 110,000 0 0 0.00 0 820-610-98011 Land Purchase 0 0 0 (48) 0.00 0
820-610-98030 Office Furniture & Equipment 0 86 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 377,843 110,086 0 -48 0.00 0 Expense Total: 711,507 425,882 848,877 653,267 0.00 897,700 Fund: 820 - RORF-REDEV OBLIG RETIREMENT FUND (RDA) Surplus … 810,584 231,415 (173,984) 22,361 0.00 (238,000) FY25/26 Proposed Budget Surplus (Deficit): 810,584 231,415 (173,984) 22,361 0.00 (238,000)

Page 84 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 851 - EDA COMMUNITY BLDG RENTALS
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 851 - EDA COMMUNITY BLDG RENTALS
Revenue
Category: 44 - USE OF PROPERTY & MONEY
851-400-44010 Interest Earned 172 402 52 169 0.00 2,200 Category: 44 - USE OF PROPERTY & MONEY Total: 172 402 52 169 0.00 2,200 Revenue Total: 172 402 52 169 0.00 2,200
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
851-432-88100 Professional Services 0 21 0 0 0.00 0
851-432-92090 Taxes, Licenses, & Fees 0 30 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 52 0 0 0.00 0 Expense Total: 0 52 0 0 0.00 0
Fund: 851 - EDA COMMUNITY BLDG RENTALS Surplus (Deficit): 172 351 52 169 0.00 2,200 FY25/26 Proposed Budget Surplus (Deficit): 172 351 52 169 0.00 2,200

Page 85 of 86 ends

FY25/26 Proposed Budget
City of Coalinga
Fund 852 - EDA REVOLVING FUND
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
FY2025/2026
Base Budget
Fund: 852 - EDA REVOLVING FUND
Revenue
Category: 44 - USE OF PROPERTY & MONEY
852-400-44010 Interest Earned 208 473 62 200 0.00 2,600 Category: 44 - USE OF PROPERTY & MONEY Total: 208 473 62 200 0.00 2,600 Revenue Total: 208 473 62 200 0.00 2,600
Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
852-620-88100 Professional Services 0 26 0 0 0.00 0
852-620-92090 Taxes, Licenses, & Fees 0 36 0 0 0.00 0
Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 0 62 0 0 0.00 0 Expense Total: 0 62 0 0 0.00 0
Fund: 852 - EDA REVOLVING FUND Surplus (Deficit): 208 411 62 200 0.00 2,600 FY25/26 Proposed Budget Surplus (Deficit): 208 411 62 200 0.00 2,600

Page 86 of 86 ends

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adoption of Resolution No. 4270 – Authorization for One-Time Projects and Purchases in FY26 Budget
Meeting Date: Wednesday, June 18, 2025
From: Seam Brewer, Interim City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

Staff recommends that the City Counciladopt Resolution No. 4270 authorizing City staff to proceed with the purchase of products, procurement of services, and execution of capitalexpenditures associated with onetime projects and purchases identified in the FiscalYear 2025–2026 adopted budget exceeding the City Managers spending authority.

II. BACKGROUND:

As part of the FY 2025–2026 budget adoption process, the City Council reviewed and approved a comprehensive list of proposed one-time projects and purchases funded through the General Fund. These projects reflect strategic priorities and operational needs identified by departments and aligned with Council direction.

To streamline implementation and avoid delays, staff proposes the adoption of a resolution authorizing the City Manager and appropriate staff to carry out procurement and implementation activities without requiring individual project approvals at future Council meetings, provided they are consistent with the adopted budget and purchasing policies.

III. DISCUSSION:

Resolution No. 4270 formally authorizes:

Execution of purchases and projects listed in the adopted one-time project list, regardless of dollar amount, as long as they do not exceed 10% of the approved project budget and remain within the City Manager’s delegated spending authority under Coalinga Municipal Code Section 2-4.607.

Use of General Fund reserves or fund balance for budgeted one-time expenditures in accordance with a legally balanced budget pursuant to Government Code Section 29009.

Continued adherence to allexisting policies governing the approval of contracts, MOUs, and agreements, which must still be individually presented to Council for approval.

Projects or purchases that exceed the 10% threshold or are not listed in the approved budget will still require Councilapproval via a separate resolution and budget adjustment process.

IV. ALTERNATIVES:

None.

V. FISCAL IMPACT:
here is no additional fiscal impact associated with this resolution. All purchases and projects must be consistent with the funding allocations in the adopted FY 2025–2026 budget.

ATTACHMENTS:

File Name Description
20250618_-_Resolution_4270_-_Purchase_of_One_Time_Projects.docx Resolution 4270 - Purchase of One Time Projects 20250618_-_FY25-26_One-Time_ProjectExpenditure_List_(greater_than_$20K).pdfFY25-26 One-Time Project-Expenditure List (greater than $20K)
Resolution No. 4270
RESOLUTION NO. 4270

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COALINGA

AUTHORIZING THE PURCHASE OF PRODUCTS, SERVICES, AND UNDERTAKING OF CAPITAL EXPENDITURES FOR FISCAL YEAR 2025-2026 (ONE-TIME

PROJECTS AND PURCHASES)
WHEREAS, during the adoption of the Fiscal Year 2025-2026 Budget, the City Council reviewed and approved a list of proposed one-time projects and purchases to be funded through the General Fund; and
WHEREAS, the City desires to authorize City staff to proceed with the implementation and procurement of such projects and purchases upon adoption of the budget, without the need for individual project approvals at a future Council meeting; and
WHEREAS, such purchases and projects are funded through a Legally Balanced Budget in accordance with California Government Code Section 29009, and shall be paid from the General Fund’s Fund Balance and/or General Fund Reserves; and WHEREAS, this authorization shall apply to all included projects and purchases regardless of the dollar amount, including those exceeding the City Manager’s general spending authority, as long as such items are identified in the adopted budget one-time project list and not exceed 10% of the approved amount and the City Manager’s spending authority with accordance with Coalinga Municipal Code Section 2-4.607; and WHEREAS, any purchase or project not specifically included in the adopted onetime list, exceeding the 10% threshold and the City Manager’s spending authority will require subsequent Council approval through a budget adjustment request and resolution before procurement or implementation may proceed; and WHEREAS, this authorization does not override existing procedures related to the approval of contracts, agreements, or memoranda of understanding, which shall continue to require individual Council approval regardless of listing status.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Coalinga hereby authorizes the City Manager and appropriate City staff to proceed with the purchase of products, procurement of services, and execution of capital expenditures for the one-time projects and purchases listed in the Fiscal Year 2025- 2026 adopted budget, attached hereto and incorporated herein as Exhibit A.

Resolution No. 4270
BE IT FURTHER RESOLVED that these purchases shall be made in compliance with all applicable purchasing policies and procedures and within the framework of a Legally Balanced Budget pursuant to California Government Code Section 29009.

PASSED AND ADOPTED this ___ day of __________, 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:
_____________________________________________
Mayor/Mayor Pro-Tem
ATTEST:
________________________________________
City Clerk
Account # Project/Purchase Description Amount
101‐416‐98040 (5) Lifepack 35 Cardiac Monitors 295,000
503‐521‐98040 2 New Submersible Pumps for Sandalwood Lift Station 60,000 117‐900‐94070 2028 Smeal Fire Engine 720,000
101‐413‐98040 4‐Patrol Vehicles 291,000
126‐422‐98500 ADA Transition Plan Update 24,000
306‐422‐88106 ADU Cottage Home Program Expenses 88,000
101‐435‐98040 Airport Lighting Conversion 100,000
101‐435‐88220 Airshow Expenses (reimbursible) 50,000
117‐416‐84060 Ambulance Remount (2) 480,000
501‐508‐98472 AMI Grant Project 2,000,000
502‐510‐98061 Anode Bed Rectifier Replacement 200,000
305‐422‐98982 ATP 4 Trails 660,000
305‐422‐98975 ATP 5 Sidewalk Gaps 843,000
110‐424‐98905 ATP 6 5146(032) Los Gatos Bridge/Trails 26,000 305‐422‐98905 ATP 6 Los Gatos Creek Trails Bridge 197,000 127‐422‐98982 ATP Cycle 4 Local Match 67,000
127‐422‐98975 ATP Cycle 5 Local Match 333,000
127‐422‐98905 ATP Cylce 6 Local Match 26,000
501‐508‐84030 Awning Covers & Paving Yard 15,000
502‐510‐84030 Awning Covers & Paving Yard 10,000
503‐521‐84030 Awning Covers & Paving Yard 15,000
101‐416‐84030 Bathroom Remodel 40,000
101‐404‐77440 Burned Property Demolition 50,000
101‐413‐98040 Cameras and PTZ's 84,500
101‐404‐88180 Cannabis Regulation Update (SCI) 10,000
305‐422‐98965 Carbon Reduction Modernization 493,000
101‐440‐98981 Cedar Street Splash Pad 1,700,000
127‐422‐98983 Center Median Island  Phase 1 150,000
501‐508‐70140 City Backflow Devices (Cages & Bags) 12,000 127‐422‐98926 CMAQ 5146(035) Trails Seg 6 32,000
305‐422‐98974 CMAQ Trails 1‐2‐13‐14 652,000
305‐422‐98926 CMAQ Trails Seg 6 128,000
125‐422‐98972 Crack Seal Material (Catch up) 25,000
127‐422‐98965 CRP Modernization 5146(033) 124,000
503‐521‐98996 Design Services for Rosevelt Sewer Project 70,000 101‐416‐88040 Door card system upgrade 40,000
501‐503‐84030 Doors Replacement 25,000
101‐440‐92080 Electronic Signage (Archway Sign ‐ 5th and Elm) 115,000 101‐416‐84030 Exterior Upgrades (Paint, Signs) 30,000
501‐503‐98020 Fencing 22,000
501‐503‐98040 Floc Drive Motors/Gear Drives 10,000
101‐432‐84030 Flooring/Painting ‐City Hall 220,000
502‐510‐88130 Gas Pipeline Safety 15,000
502‐510‐98040 Gas Specialty Tool 10,000
FY25/26 Proposed One‐Time Projects/Purchases
Account # Project/Purchase Description Amount
502‐510‐92080 Gas Valve Repplacement (10) 65,000
101‐401‐88020 ICMA/457 Consolidation 20,000
501‐503‐98040 Limitorc Switches (Filter Valves) 30,000
101‐413‐98040 MDT 's and PC's upgrade   118,000
101‐404‐88100 MS4 Program Implementation Contract 120,000 117‐416‐98040 New Ambulance 468,500
101‐413‐98040 New CanAm ATV Vehicle for PD 45,000
501‐503‐98040 New Forklift for Water Treatment Plant 45,000 101‐435‐98040 New Fueling System for Airport (one‐time expense) 150,000 503‐521‐98040 New Sewer Camera Vehicle (Small Van + Outfitting) 20,000 127‐422‐98913 New Street Lights 30,000
503‐520‐98040 New VFD Pumps for WWTP 45,000
101‐404‐98025 Outdoor Food Court 100,000
101‐416‐98040 Outdoor LED Sign 25,000
501‐503‐84020 P‐14 Repair 150,000
501‐503‐84020 P‐17 Repair 30,000
101‐432‐84050 Pave City/Police Dept. Parking Lot 25,000 125‐422‐98902 Phelps Ave Phase 2 Local Match 74,000
101‐413‐84030 Police Department Flooring 45,000
101‐413‐88100 Professional Services 30,000
502‐510‐98071 Purchase of Additional 120 Meters 50,000
101‐413‐98040 Radio repeater and reciever 80,000
101‐416‐70102 Radios and Accessories 30,000
504‐406‐88100 Revamp the Chart of Accounts 600
502‐406‐88100 Revamp the Chart of Accounts 6,000
503‐406‐88100 Revamp the Chart of Accounts 8,400
501‐406‐88100 Revamp the Chart of Accounts 12,000
820‐610‐88100 Revamp the Chart of Accounts 3,000
101‐406‐88100 Revamp the Chart of Accounts 30,000
111‐422‐98911 Sacramento Street Rehabilitation Project 1,000,000 503‐520‐98991 Security Fencing 100,000
109‐424‐98987 Sidewalk Cost Share Program 50,000
125‐422‐98401 Slurry Seal & Cape Seal (Phase 3) 500,000 101‐416‐98040 Smeal Fire Engine 1,200,000
305‐422‐98062 STBG ‐ California Street 986,000
305‐422‐98902 STBG ‐ Phelps Ave Phase 2 566,000
110‐424‐98062 STBG 5146(034) California Rehabilitation 128,000 310‐422‐98581 STI/TRA Improvements 4,500,000
100‐900‐94073 To fund various One‐Time Projects 1,600,500 101‐406‐86010 Training and Conferences 11,700
501‐406‐86010 Training and Conferences 18,100
502‐406‐86010 Training and Conferences 15,100
503‐406‐86010 Training and Conferences 11,300
504‐406‐86010 Training and Conferences 600
820‐610‐86010 Training and Conferences 2,800
107‐422‐86010 Training and Conferences 800
Account # Project/Purchase Description Amount
127‐422‐98977 Trial 1, 2, 13, 14 Local Match 85,000
501‐503‐98471 Turf Replacement Program Expense 75,000
503‐520‐98040 Two (2) New Aerators for Ponds 10/20Hp 40,000 501‐503‐98040 Unanticipated Repairs 154,300
125‐422‐98401 Valley Gutter Replacement 100,000
501‐503‐98040 Variable Frequency Drives (VFD)‐Intake Pumps 25,000 126‐422‐98460 Various ADA Improvements 25,000
501‐503‐98441 WTP‐ Raw Water Intake Improvement Project 88,000 501‐503‐98442 WTP Solar Project 5,500,000
503‐520‐98442 WWTP Solar Project Expense 1,750,000
Total 30,946,200

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. PFA 25-01 Adopting FY25/26 Budget for the Coalinga Public Financing Authority
Meeting Date: Wednesday, June 18, 2025
From: Sean Brewer, Interim City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

Interim City Manager and Financial Services Director recommend Board of Directors of the Coalinga Public Financing Authority (CPFA) adopt Resolution No. PFA 25-01 for the adoption of final budget spending plan for Fiscal Year 2025-2026, providing for the appropriation and expenditure of all sums set forth in said final budget, and provide for the transfers and additionalappropriations.

II. BACKGROUND:

The Board of Directors (Board) of the CPFA and staff have been deliberating on an appropriation and budget plan for FY 2025-2026. Resolution No. PFA 25-01 formally adopts the Board’s appropriation and budget plan for FY 2025-2026.

III. DISCUSSION:

The Coalinga Public Financing Authority proposed FiscalYear 2025-2026 is as follows:

Revenue $2,003,200
Expenditure $1,386,800
IV. ALTERNATIVES:

Board could decide to postpone adopting a final budget plan for FY 2025-2026, which is not recommended.

V. FISCAL IMPACT:

Adoption of FY 2025-2026 CFPA final budget plan is a fiduciary fund with available resources and expenditures.

ATTACHMENTS:

File Name Description
20250618_-_Budget_Adoption_FY_25-26_Resolution_No_PFA_25-01.pdf Resolution No. PFA 25-01 20250605_-_Fund_150_-_Coalinga_Public_Financing_Authority.pdf FY25/26 Proposed Budget Report - Fund 150

Resolution No. PFA 25-01
RESOLUTION NO. PFA 25-01

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE COALINGA PUBLIC

FINANCING AUTHORITY ADOPTING THE FINAL BUDGET OF THE COALINGA PUBLIC FINANCING AUTHORITY FOR THE FISCAL YEAR JULY 1, 2025 TO JUNE 30, 2026, PROVIDING FOR THE APPROPRIATION AND EXPENDITURE OF

ALL SUMS SET FORTH IN SAID FINAL BUDGET, PROVIDING FOR THE

TRANSFERS AND ADDITIONAL APPROPRIATIONS AND REPEALING ALL

RESOLUTIONS AND PARTS OF RESOLUTIONS IN CONFLICT HEREWITH WHEREAS, the Board of Directors of the Coalinga Public Financing Authority has submitted to it a Proposed Budget for the fiscal year July 1, 2025 through June 30, 2026; and WHEREAS, after examination, deliberation and due consideration, the Board of Directors of the Coalinga Public Financing Authority has approved the same with modifications; and
WHEREAS, it is the intention of the Board of Directors to adopt the said budget as modified and amended by the Board of Directors of the Coalinga Public Financing Authority as the Final Budget for the fiscal year 2025-2026.

WHEREAS, any revisions to the adopted budget following its approval shall require a formal budget adjustment, the preparation and adoption of a corresponding resolution, and approval by the Board of Directors of the Coalinga Public Financing Authority;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE COALINGA PUBLIC FINANCING AUTHORITY AS FOLLOWS:

1. That the applicable portion of that certain budget for the fiscal year July 1, 2025 through June 30, 2026, presently on file in the office of the Deputy City Clerk entitled, “CITY OF COALINGA - ANNUAL BUDGET - FISCAL YEAR 2025-26,” which is hereby referred to and incorporated herein by reference as though fully set forth herein verbatim, is hereby adopted as modified and amended by the Board of Directors of the Coalinga Public Financing Authority as the Final Annual Budget of the Coalinga Public Financing Authority for the fiscal year July 1, 2025 through June 30, 2026.

2. From and after the operative date of this resolution the several amounts stated in the Final Annual Budget hereinafter referred to as adopted expenditures shall become and thereafter be appropriated to the offices, departments, accounts, objects and purposes stated therein for the fiscal year to which said budget is to apply and said monies are hereby authorized to be expended for the purposes and objects specified in said budget.

Resolution No. PFA 25-01

3. All resolutions and parts of resolutions in conflict herewith, including, but not necessarily limited to, such resolutions or parts of resolutions relating to compensation, allowances or benefits as may be in conflict herewith, are hereby expressly repealed.

4. This resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED by the Board of Directors of the Coalinga Public Financing Authority at a Special Meeting on June 18, 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED
____________________________
Nathan Vosburg, Mayor/Chairman

ATTEST
____________________________
City Clerk/Deputy City Clerk

FY 24/25 FY25/26 Proposed Budget
City of Coalinga
Fund 150 - COALINGA PUBLIC FINANCING AUTH
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
Request
(+/-)
Fund: 150 - COALINGA PUBLIC FINANCING AUTH
Revenue
Category: 44 - USE OF PROPERTY & MONEY
150-400-44010 Interest Earned 58,471 37,306 12,000 8,151 0.00 105,600 150-400-44042 2000 Tax Allocation Bond Accreted Interest 152,754 162,480 162,479 0 0.00 0 Category: 44 - USE OF PROPERTY & MONEY Total: 211,225 199,786 174,479 8,151 0.00 105,600 Category: 49 - TRANSFERS FROM OTHER FUNDS
150-400-44240 Transfer from Water Fund 509,224 507,930 1,011,543 0 0.00 1,494,900 150-400-44250 Transfer from Sewer Fund 66,689 66,312 103,156 0 0.00 402,700 Category: 49 - TRANSFERS FROM OTHER FUNDS Total: 575,913 574,242 1,114,699 0 0.00 1,897,600 Revenue Total: 787,138 774,028 1,289,178 8,151 0.00 2,003,200 Expense
Category: 70 - MAINT. & OPERATIONS EXPENSE
150-503-88100 Professional Services 0 0 0 0 0.00 500
150-520-88100 Professional Services 0 0 0 0 0.00 500
150-758-88100 Professional Services 0 7,917 0 950 0.00 1,000 150-758-92090 Taxes, Licenses, & Fees 0 7,176 0 0 0.00 0 150-760-88100 Professional Services 0 0 0 950 0.00 1,000 150-800-94032 Bond Premium & Discount Amortization 11,482 11,482 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 11,482 26,575 0 1,900 0.00 3,000 Category: 80 - DEBT SERVICE EXPENSE
150-503-96067 2024 Solar Revenue Bond Int 0 0 0 0 0.00 367,300 150-503-96500 FISCAL AGENT FEES 0 0 0 0 0.00 2,500
150-520-96067 2024 Solar Revenue Bond Int 0 0 0 0 0.00 133,900 150-520-96500 FISCAL AGENT FEES 0 0 0 0 0.00 2,500
150-751-96501 Fiscal Agent Fees-1998A 687 8,500 0 0 0.00 0 150-752-96502 Fiscal Agent Fees-1998B 604 0 0 0 0.00 0
150-753-96503 Fiscal Agent Fees-1998C 604 0 0 0 0.00 0
150-755-96504 Fiscal Agent Fees-2000 RDA 83 0 0 0 0.00 0 150-757-96505 Fiscal Agent Fees-2012 Wtr/Swr 85 0 0 0 0.00 0 150-758-96010 Bond Principal Payment 0 0 245,000 0 0.00 250,000 150-758-96020 Bond Interest Payment 0 0 233,501 0 0.00 230,500 150-758-96064 2021A Wtr/WW Revenue Bonds Principal 310,000 440,000 0 0 0.00 0 150-758-96065 2021A Wtr/WW Revenue Bonds Interest 575,913 574,242 0 0 0.00 0 150-760-96010 Bond Principal Payment 0 0 130,000 0 0.00 135,000 150-760-96020 Bond Interest Payment 0 1,350 267,225 0 0.00 262,100 Category: 80 - DEBT SERVICE EXPENSE Total: 887,975 1,024,092 875,726 0 0.00 1,383,800 Expense Total: 899,457 1,050,667 875,726 1,900 0.00 1,386,800 Fund: 150 - COALINGA PUBLIC FINANCING AUTH Surplus (Deficit): (112,319) (276,639) 413,452 6,251 0.00 616,400 FY25/26 Proposed Budget Surplus (Deficit): (112,319) (276,639) 413,452 6,251 0.00 616,400

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No 4267 Adopting the Annual City of Coalinga Reserve Policy for the General Fund Reserve and Enterprise Funds for FiscalYear 2025-2026 Meeting Date: Wednesday, June 18, 2025
From: Sean Brewer, Interim City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

Financial Services Director recommends the City CouncilAdopt Resolution No. 4223 Updating the General Fund Reserve and Enterprise Funds Reserve Policy for the City of Coalinga for FiscalYear 2025-2026 II. BACKGROUND:

Municipal governments operate in an increasingly volatile and uncertain world. More uncertainty gives rise to more risk. Reserves are one of the tools the City uses to manage risk, chiefly by self-insuring against certain risks. To assist in managing such risks, the City maintains a Reserve Policy that establishes proper procedures to proactively manage Fund Balances and to set minimum targets as it relates to ‘cash on hand’ in the City’s General Fund Reserve Fund and Enterprise Reserve Funds. The City Council most recently adopted Resolution No. 4004 to establish the Reserve Policy on January 21, 2021.

Since the most recent amendment to the Reserve Policy, the City, like most municipal governments, has weathered a period of volatility and economic uncertainty.

III. DISCUSSION:

Annually the Financial Services Director will revisit the most recent adopted Reserve Policy and inform City Council of any changes relating to reserves and Fund Balances and adjust City reserve targets to thresholds that better align with the reality of the current financialcondition of the City and its various funds. There are no changes at this time.

The attached resolution would update the Reserve Policy for the City's General Fund and Enterprise Reserve Funds. The adequacy of a reserve fund balance should be assessed based upon a government’s specific circumstances. The Government Finance Officers Association (GFOA) issued two Best Practices that specifically address this subject. Each Best Practice recommends that general purpose governments, regardless of size, adopt policies that state that unrestricted fund balance in the General Fund be no less than two months of regular operating revenue or expenditures. The Reserve Policies should be established based upon a long-term perspective recognizing that stated thresholds are considered minimum balances. The main objective of establishing and maintaining a Reserve Policy is for the City to be in a strong fiscal position that willallow for a better position to address unanticipated expenses and weather negative economic trends.

POLICY SUMMARY
The attached resolution establishes a Fund Balance Policy for the General Fund and Enterprise Funds as follows:

Establishes a target amount of cash on hand in the Reserve funds of no less than three months (90 days) of regular operating expenditures.

The ‘cash on hand’ in the General Fund and Enterprise Reserve funds shall be the valuation measure used to determine each respective reserve fund balance.

Identifies typical resources that are appropriate to add to or replenish fund balances, such as nonrecurring revenues and budget surpluses.

Contributions/Uses of the General Fund and Enterprise Funds Reserve shallcontinue to be approved by the City Council using the annual budget, regular, or mid-year budget amendment process.

In the event that the cash on hand in the General Fund Reserve or Enterprise Funds Reserves falls below the established minimum threshold, staff will develop and present to the Councilavailable options and strategies to replenish the funds and or reduce the deficit as soon as possible. Generally, fund balances should be replenished within one to three years of use, or as soon as economic conditions allow.

Funds in the General Fund Reserve and Enterprise Funds Reserves cannot be spent without Council approval; however, this policy acknowledges and allows the continued use of the Reserve fund balances as a financing “bridge” to ensure stable cash flow in the General Fund and Enterprise Funds during specific months of the fiscal year leading up to the receipt of anticipated/budgeted revenue allocations (e.g. property tax, sales tax).
100% of interest earnings shall be deposited and or retained in the appropriate Reserve fund.

IV. ALTERNATIVES:

Not approve the General Fund Reserve and Enterprise Funds Reserve Policy that has been recommended by the Financial Services Director.

V. FISCAL IMPACT:

There is no immediate impact of adopting this financial policy. If adopted, this policy will guide Staff and the City Council to allocate appropriate resources to build and maintain the current General Fund and Enterprise reserve balances to the minimum levelas recommended by the GFOA. Credit agencies, lenders, and other stakeholders look favorably upon agencies that adopt and implement robust financial policies as it demonstrates a commitment to sound financial management.

ATTACHMENTS:

File Name Description
20250618_-
_RESO#4267_Updating_the_Reserve_Policy_for_the_General_Fund_and_the_Enterprise_Funds_for_Fiscal_Year_2025-

26.pdf
Resolution No.
4267
20250618_-_GF_Reserve_and_Enterprise_Funds_Reserve.pdf
Fund Balance
Report as of
June 5, 2025
Resolution No. 4267
RESOLUTION NO 4267

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COALINGA

REVISING THE ANNUAL CITY OF COALINGA RESERVE POLICY FOR THE

GENERAL FUND RESERVE AND THE ENTERPRISE FUNDS FOR FISCAL YEAR 2025-2026
WHEREAS, It is essential that governments maintain adequate levels of fund balance to mitigate risks, and provide a back-up for revenue shortfalls, working capital, budgetary stabilization, and responding to extreme events in order to maintain essential services; and
WHEREAS, In 2020-2021, the City Council authorized the creation of a General Fund Reserve Fund that serves as a “savings account” of the general fund reserves and can only be spent with City Council authority; and
WHEREAS, the City had not previously established a formal fund balance policy for the City’s General Fund Reserve or Enterprise Funds Reserves; and WHEREAS, The Government Finance Officers Association (GFOA) recommends at a minimum, that general-purpose governments, regardless of size, incorporate in its financial policies that unrestricted fund balances be no less than two months of regular operating revenues or regular operating expenditures; and WHEREAS, The fund balance policy should also establish a transparent strategy to add to or replenish fund balance, including defining the revenue sources that would typically be looked to for this purpose; and
WHEREAS, the City Council adopted Resolution 4004 on January 21, 2021 establishing a fund balance policy for the City to work towards and maintain a minimum level of cash on hand, equivalent to 180 days operating expenditures, in the City's Reserves; and
WHEREAS, since its inception, the policy has achieved its goal of being available for significant unanticipated costs and covering temporary cash flow needs, while City staff and the Council have worked diligently towards building its Reserves to meet and eventually exceed the minimum target, and
WHEREAS, in recognition of increased economic and regulatory uncertainty, as well as significant cost factors outside of the City’s control that may adversely affect municipal finances in the future, the City Council and staff desire to revise the target amount of reserves to no less than three months (90 days) of regular general fund and enterprise funds operating expenditures.

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Coalinga in the exercise of its discretion, as follows:

Resolution No. 4267
Section 1. Establish a target amount of ‘cash on hand’ in the General Fund Reserve and Enterprise Funds Reserve funds of no less than three months (90 days) of regular general fund operating expenditures, generally excluding capital outlay items, debt service and depreciation expense, for the prior fiscal year. The value of three months of operating expenditures to be held in the General Fund Reserve fund shall be recalculated annually at the close of the previous fiscal year. The ‘cash on hand’ in the Reserve funds shall be the valuation measure used to determine the reserve funds balances.

Section 2. Typical resources that are appropriate to add to or replenish fund balances include non-recurring revenues and budget surpluses. Year-end surpluses are an especially appropriate source for replenishing fund balance. Additionally, direct pay subsidies are an appropriate replenishment source for Enterprise Fund Reserves.

However, depending upon the City’s current or projected financial status, it may be appropriate to defer utilizing these additional resources (for adding to or replenishing the Reserve funds balances) if an imminent budgetary shortfall is projected in the current or following fiscal year.

Section 3. Contributions/Uses of the General Fund and Enterprise Funds Reserve shall continue to be approved by the City Council using the annual budget, regular, or mid-year budget amendment process.

Section 4. The value of three months (90 days) of operating expenditures is established only as a minimum fund balance reserve target. The addition or accumulation of future resources that exceed this target is encouraged, subject to current and projected budgetary status of the City at any given time. Staff and future councils should review this policy annually to ensure it is meeting expectations and consider relevant economic factors influencing fund balances and reserve levels.

Section 5. In the event that the cash on hand in the General Fund Reserve or Enterprise Funds Reserves falls below the established minimum threshold, staff will develop and present to the Council available options and strategies to replenish the funds and or reduce the deficit as soon as possible. Generally, fund balances should be replenished within one to three years of use, or as soon as economic conditions allow.

Section 6. Funds in the General Fund Reserve and Enterprise Funds Reserves cannot be spent without Council approval; however, this policy acknowledges and allows the continued use of the Reserve fund balances as a financing “bridge” to ensure stable cash flow in the General Fund and Enterprise Funds during specific months of the fiscal year leading up to the receipt of anticipated/budgeted revenue allocations (e.g. property tax, sales tax).

Section 7. 100% of interest earnings shall be deposited and or retained in the appropriate Reserve fund.

Resolution No. 4267
Section 8. This Resolution and resulting Financial Policy shall supersede Resolution 4004, take effect immediately after its adoption, and shall remain in effect until amended by the City Council by future resolution.

This foregoing resolution was duly passed, approved and adopted by the City Council of the City of Coalinga at its regular meeting on this 18th day of June 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED:
__________________________
Nathan Vosburg, Mayor
ATTEST:
__________________________
Shannon Jensen, City Clerk

6/5/2025 4:47:22 PM Page 1 of 1
Fund Balance Report
City of Coalinga As Of 06/05/2025
Fund Beginning Balance Total Revenues Total Expenses Ending Balance 100 - GENERAL FUND RESERVE FUND 6,998,255.21 18,787.50 2,676,320.00 4,340,722.71 501 - WATER ENTERPRISE FUND 6,504,329.85 10,022,113.61 11,820,478.51 4,705,964.95 502 - GAS ENTERPRISE FUND 890,365.37 3,147,882.07 2,952,593.11 1,085,654.33 503 - SEWER ENTEPRISE FUND 7,396,340.72 1,807,606.05 3,499,161.40 5,704,785.37 504 - SANITATION ENTERPRISE FUND 99,908.10 2,770,458.96 2,218,808.62 651,558.44 Report Total: 21,889,199.25 17,766,848.19 23,167,361.64 16,488,685.80

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. 4266 to Commit Fund Balance from the General Fund to Purchase a New Smeal Fire Engine In the amount of $1,200,000 for FiscalYear 2025-2026
Meeting Date: Wednesday, June 18, 2025
From: Sean Brewer, Interim City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

Interim City Manager and Financial Services Director recommends City Counciladopt Resolution No. 4266 and commit $1,200,000 in the General Fund fund balance until the engine is delivered, and payment is due in FY26/27.

II. BACKGROUND:

The frontline 2009 Smeal Metro Star is currently 16 years old and will be over 17 years old at the time of the new engine’s anticipated delivery. According to NFPA 1911: Standard for the Inspection, Maintenance, Testing, and Retirement of In-Service Emergency Vehicles (Annex D), apparatus should be evaluated for replacement at 15 years, moved to reserve status if still viable, and retired by 25 years. The current reserve engine is the 2007 KME, which will be 18+ years old once the new apparatus is placed in service, nearing the end of even its reserve service viability. This means that by 2026, both frontline and reserve engines will exceed NFPA’s recommended service life if not addressed.

The replacement engine is specifically designed for Wildland-Urban Interface (WUI) conditions, an essential feature given the City’s service area’s geographical location to both structuraland wildland fire threats. It offers enhanced pump-and-rollcapabilities, off-road performance, and complies with modern NFPA safety standards, emissions regulations, and ergonomic improvements are not present in the 2009 model.

III. DISCUSSION:

The 2026 Smeal Metro Star WUI Pumper, will replace the 2007 KME Pumper that is currently in reserve status. The turnaround time to have the Smealengine ready is 500 days. Upon delivery, the current front-line engine, a 2009 Smeal Metro Star, will be transitioned into reserve status, allowing the City to retire the aging KME and maintain fleet readiness in alignment with national fire service standards.

The Smealengine was quoted for $1,200,000, which both engine and upfit costs. It is also included in the one-time capital purchase under Resolution No. 4270. The funding resources for the Smeal is as follows:

Fund 100 – General Fund Reserve $480,000
Fund 117 – Intergovernmental Transfer (IGT) Program $720,000 (Funded with PP-GEMT revenue)
As funds are currently available, both resources will be transferred to the General Fund in FY25/26, contingent to the approval of the FY25/26 proposed budget.

The committed funds shall be used solely for this one-time capitalexpenditure. While the commitment and procurement action will occur in FY26, delivery and payment are expected during FiscalYear 2027.

Investing in the new apparatus now reduces long-term maintenance costs, ensures warranty coverage from day one, and supports our fleet replacement plan by preventing emergency replacements. Continuing to invest in the 2007 unit would be an inefficient use of funds due to escalating repair frequency and parts becoming obsolete.

IV. ALTERNATIVES:

Not approve the resolution to commit and reserve the funds for purchase.

V. FISCAL IMPACT:

Approval of this action will result in the commitment of $1,200,000 for the Smeal Fire Engine. With the transfer of $480,000 from the General Fund Reserve and $720,000 from the Intergovernmental Transfer Program in FY25/26, by committing the funds, it will restrict and reserve the funds for delivery and payment in FY26/27.

ATTACHMENTS:

File Name Description
20250618_-_Resolution_4266_-_Fire_Engine_Committment.pdf Resolution No. 4266 Resolution No. 4266
RESOLUTION NO. 4266

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COALINGA COMMITTING FUND

BALANCE FROM THE GENERAL FUND TO PURCHASE A NEW SMEAL FIRE ENGINE IN THE AMOUNT OF $1.2 MILLION FOR FISCAL YEAR 2025-2026
WHEREAS, the City of Coalinga is committed to ensuring the safety of its residents through continued investment in essential public safety equipment and infrastructure; and WHEREAS, the Coalinga Fire Department has identified the need for a new fire engine to replace aging apparatus and enhance the department’s operational capacity and response capabilities; and
WHEREAS, the cost of the new fire engine is $1.2 million; and WHEREAS, the City Council intends to commit $1.2 million in the General Fund fund balance as part of the Fiscal Year 2026 (FY26) Adopted Budget to fully fund this one-time capital expenditure; and
WHEREAS, the funds committed within the General Fund fund balance originated from two specific resources: the General Fund Reserve ($480,000) and the Intergovernmental Transfer (IGT) Program Fund Balance ($720,000); and WHEREAS, while the commitment and purchase order will be made in FY26, delivery of the fire engine is anticipated in Fiscal Year 2027 (FY27), in line with standard manufacturing and delivery timelines; and
WHEREAS, this commitment shall be incorporated into a legally balanced budget consistent with California Government Code Section 29009.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Coalinga as follows:

1. The City Council hereby commits $1,200,000 from the General Fund Fund Balance for the purchase of a new fire engine for the Coalinga Fire Department as part of the Fiscal Year 2026 Adopted Budget.

2. The funds committed are derived from the following sources:
o General Fund Reserve, and
o Intergovernmental Transfer (IGT) Program Fund Balance.

3. The committed funds shall be used solely for this one-time capital expenditure.

While the commitment and procurement action will occur in FY26, delivery and payment are expected during Fiscal Year 2027.

Resolution No. 4266

4. The committed amount shall remain as such until it is used for its intended purpose or reallocated by further action of the City Council.

5. The City Manager or their designee is authorized to take all necessary actions to implement this resolution and to ensure compliance with applicable procurement laws and financial policies.

6. This Resolution shall take effect immediately upon its adoption.

PASSED AND ADOPTED by the City Council of the City of Coalinga at a Special Meeting on June 18, 2025 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED
_____________________________________________
Nathan Vosburg, Mayor
ATTEST:
________________________________________
City Clerk/Deputy City Clerk

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. SA-349 Adopting FY25/26 Budget for the Successor Agency former Redevelopment Agency of the City of Coalinga Meeting Date: Wednesday, June 18, 2025
From: Sean Brewer, Interim City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

Interim City Manager and Financial Services Director recommend Board of Directors of the Successor Agency of the Former Redevelopment Agency of the City of Coalinga adopt Resolution No. SA-349 for the adoption of final budget spending plan for Fiscal Year 2025-2026, providing for the appropriation and expenditure of all sums set forth in said final budget, and provide for the transfers and additional appropriations.

II. BACKGROUND:

The Board of Directors (Board) of the Successor Agency and staff have been deliberating on an appropriation and budget plan for FY 2025-2026. Resolution No. SA-349 formally adopts the Board’s appropriation and budget plan for FY 2025-2026.

III. DISCUSSION:

The Successor Agency proposed FiscalYear 2025-2026 is as follows:

Revenue $ 659,700
Expenditure $ 897,700
IV. ALTERNATIVES:

Board could decide to postpone adopting a final budget plan for FY 2025-2026; however, it is not recommended.

V. FISCAL IMPACT:

Adoption of FY 2025-2026 final budget by Board of the Successor Agency is necessary as required per State of California's mandate effective February 1, 2012 for dissolution of the Former Redevelopment Agency of the City of Coalinga.

ATTACHMENTS:

File Name Description
20250618_-_Budget_Adoption_FY_25-26_Resolution_No_SA-349.pdf Resolution No. SA-349 20250605_-_Fund_820_-_RORF_-_Redevelopment_Obligation_Retirement_Fund.pdf FY25/26 Proposed Budget Report - Fund 820 Resolution No. SA-349
RESOLUTION NO. SA-349

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE SUCCESSOR AGENCY

OF THE FORMER REDEVELOPMENT AGENCY OF THE CITY OF COALINGA

ADOPTING THE FINAL BUDGET OF THE SUCCESSOR AGENCY FOR THE FISCAL YEAR JULY 1, 2025 TO JUNE 30, 2026, PROVIDING FOR THE

APPROPRIATION AND EXPENDITURE OF ALL SUMS SET FORTH IN SAID FINAL

BUDGET, PROVIDING FOR THE TRANSFERS AND ADDITIONAL

APPROPRIATIONS AND REPEALING ALL RESOLUTIONS AND PARTS OF

RESOLUTIONS IN CONFLICT HEREWITH
WHEREAS, the Board of Directors of the Successor Agency of the Former Redevelopment Agency of the City of Coalinga has submitted a Proposed Budget for the fiscal year July 1, 2025 through June 30, 2026; and
WHEREAS, after examination, deliberation and due consideration, the Board of Directors of the Successor Agency of the Former Redevelopment Agency of the City of Coalinga has approved the same with modifications; and
WHEREAS, it is the intention of the Board of Directors to adopt the said budget as modified and amended by the Board of Directors of the Successor Agency of the Former Redevelopment Agency of the City of Coalinga as the Final Budget for the fiscal year 2025- 2026.

WHEREAS, any revisions to the adopted budget following its approval shall require a formal budget adjustment, the preparation and adoption of a corresponding resolution, and approval by the Board of Directors of the Successor Agency of the Former Redevelopment Agency of the City of Coalinga;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF

THE SUCCESSOR AGENCY OF THE FORMER REDEVELOPMENT AGENCY OF THE CITY OF COALINGA AS FOLLOWS:

1. That the applicable part of that certain budget for the fiscal year July 1, 2025 through June 30, 2026, presently on file in the office of the Deputy City Clerk entitled, “CITY OF COALINGA - ANNUAL BUDGET - FISCAL YEAR 2025-26,” which is hereby referred to and incorporated herein by reference as though fully set forth herein verbatim, is hereby adopted as modified and amended by the Board of Directors of the Successor Agency of the Former Redevelopment Agency of the City of Coalinga as the Final Annual Budget of the Successor Agency for the fiscal year July 1, 2025 through June 30, 2026.

2. From and after the operative date of this resolution the several amounts stated in the Final Annual Budget hereinafter referred to as adopted expenditures shall become and thereafter be appropriated to the offices, departments, accounts, objects and purposes stated therein for the fiscal year to which said budget is to apply and said monies are hereby authorized to be expended for the purposes and objects specified in said budget.

Resolution No. SA-349

3. All resolutions and parts of resolutions in conflict herewith, including, but not necessarily limited to, such resolutions or parts of resolutions relating to compensation, allowances or benefits as may be in conflict herewith, are hereby expressly repealed.

4. This resolution shall take effect immediately upon adoption. ***********
PASSED AND ADOPTED by the Board of Directors of the Successor Agency of the Former Redevelopment Agency of the City of Coalinga at a Special Meeting on June 18, 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED
____________________________
Nathan Vosburg, Mayor/Chairman
ATTEST
____________________________
City Clerk/Deputy City Clerk

FY 24/25 FY25/26 Proposed Budget
City of Coalinga Fund 820 - RORF-REDEV OBLIG RETIREMENT FUND (RDA)
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
Request
(+/-)
Fund: 820 - RORF-REDEV OBLIG RETIREMENT FUND (RDA)
Revenue
Category: 40 - TAX REVENUE
820-400-40100 RPTTF-Redev Property Tax Trust-ROPS 1,129,630 666,277 658,893 664,299 0.00 628,500 Category: 40 - TAX REVENUE Total: 1,129,630 666,277 658,893 664,299 0.00 628,500 Category: 44 - USE OF PROPERTY & MONEY
820-400-44010 Interest Earned 3,547 9,317 5,000 3,541 0.00 19,400 820-400-48140 Kit Sang Laan Principal 9,266 8,675 11,000 7,787 0.00 11,800 Category: 44 - USE OF PROPERTY & MONEY Total: 12,814 17,993 16,000 11,329 0.00 31,200 Category: 48 - MISCELLANEOUS REVENUE
820-400-48010 Sale of Real & Personal Prop. 377,843 (28,777) 0 0 0.00 0 Category: 48 - MISCELLANEOUS REVENUE Total: 377,843 (28,777) 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE
820-400-44171 Amortization of Gain on Refunding 1,804 1,804 0 0 0.00 0 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 1,804 1,804 0 0 0.00 0 Revenue Total: 1,522,091 657,296 674,893 675,628 0.00 659,700 Expense
Category: 60 - PERSONNEL SERVICES EXPENSE
820-610-60010 Salaries Regular 46,999 50,738 52,264 51,261 0.00 84,600 820-610-60020 Salaries Part Time 48 29 0 0 0.00 0
820-610-60030 Salaries Overtime 18 0 0 20 0.00 100
820-610-60050 Salaries Cash Outs 0 0 1,097 0 0.00 1,500 820-610-62000 Retirement CalPERS 4,470 5,463 5,668 5,241 0.00 8,500 820-610-62020 Medical/Life Insurance 10,448 11,331 14,107 10,563 0.00 14,600 820-610-62030 Social Security FICA 2,623 2,875 3,244 2,899 0.00 5,400 820-610-62040 Medicare Insurance 657 702 758 711 0.00 1,300 820-610-62050 Disability Income Insurance 191 305 570 171 0.00 400 820-610-62060 Deferred Comp. - 457 Retirement 1,420 1,513 2,139 1,665 0.00 2,700 820-610-62070 Workers' Comp. Insurance 2,010 2,555 6,272 2,632 0.00 4,900 820-610-62200 Retirement CalPERS UL 2,026 0 0 481 0.00 2,900 820-610-62210 Unemployment Claims 0 0 523 0 0.00 500
Category: 60 - PERSONNEL SERVICES EXPENSE Total: 70,910 75,512 86,642 75,645 0.00 127,400 Category: 70 - MAINT. & OPERATIONS EXPENSE
820-610-70010 Office Supplies 17 18 100 8 0.00 300
820-610-70040 Printing & Binding 1 0 0 0 0.00 0
820-610-72030 Telephone 14 70 100 26 0.00 100
820-610-84010 Office Equip. Repairs & Maint. 20 18 40 17 0.00 100 820-610-84012 Computer Equipment 0 57 128 56 0.00 100
820-610-86010 Training, Travel, & Conference 300 558 678 317 0.00 2,800 820-610-86030 Subs., Dues, & Publications 118 37 130 50 0.00 100 820-610-88010 City Attorney Fees 0 73 2,000 0 0.00 100
820-610-88030 Accounting/Auditing 3,919 6,920 12,000 2,537 0.00 4,600 820-610-88040 Computer Programming/Consult. 1,526 1,961 3,494 2,263 0.00 5,300 820-610-88060 Medical - General 0 0 125 0 0.00 0
820-610-88100 Professional Services 14,594 13,911 16,000 14,534 0.00 17,800 820-610-88101 Administrative Fees 6 29 50 22 0.00 100
820-610-89010 Personnel Advertising 0 0 30 0 0.00 0
820-610-89020 Interview Expenses 3 0 5 0 0.00 0
2022-2023
Audited
2025-2026
Proposed
Budget
2023-2024
Unaudited
2024-2025
YTD Activity
2024-2025
Approved
Budget
Request
(+/-)
820-610-89040 Physical w/Drug & Alcohol Test 6 1 120 14 0.00 100 820-610-89070 Fingerprinting 2 10 20 3 0.00 100
820-610-90010 Liability & Property Insurance 2,898 3,072 3,500 3,009 0.00 3,600 820-610-92080 Miscellaneous Expense 0 0 2,000 0 0.00 0
820-610-92090 Taxes, Licenses, & Fees 16 593 100 0 0.00 0 820-610-96512 Continuing Disclosure Fees 5,799 5,563 7,500 4,986 0.00 8,000 Category: 70 - MAINT. & OPERATIONS EXPENSE Total: 29,239 32,892 48,120 27,843 0.00 43,200 Category: 80 - DEBT SERVICE EXPENSE
820-610-96060 2018 Tax Alloc Refunding Bond (TARB) Principal 0 0 520,000 520,000 0.00 537,000 820-610-96061 2018 Tax Alloc Refunding Bond (TARB) Interest 70,362 37,012 22,635 21,927 0.00 7,700 820-610-96500 Fiscal Agent Fees 7,900 7,900 9,000 7,900 0.00 9,500 820-610-96511 Arbitrage Rebate Fees 2,500 0 0 0 0.00 0
820-820-96210 2000 Tax Allocation Bond Accreted Interest 152,754 162,480 162,480 0 0.00 172,900 Category: 80 - DEBT SERVICE EXPENSE Total: 233,516 207,392 714,115 549,827 0.00 727,100 Category: 98 - CAPITAL EXPENDITURES
820-610-92220 Distribution to Fresno County 377,843 110,000 0 0 0.00 0 820-610-98011 Land Purchase 0 0 0 (48) 0.00 0
820-610-98030 Office Furniture & Equipment 0 86 0 0 0.00 0 Category: 98 - CAPITAL EXPENDITURES Total: 377,843 110,086 0 -48 0.00 0 Expense Total: 711,507 425,882 848,877 653,267 0.00 897,700 Fund: 820 - RORF-REDEV OBLIG RETIREMENT FUND (RDA) Surplus … 810,584 231,415 (173,984) 22,361 0.00 (238,000) FY25/26 Proposed Budget Surplus (Deficit): 810,584 231,415 (173,984) 22,361 0.00 (238,000)

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. 4269 Ad Valorem FY 2025-2026 Property Tax Assessment for Public Safety Employees of the City of Coalinga
Meeting Date: Wednesday, June 18, 2025
From: Sean Brewer, Interim City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

Financial Services Director recommends City Counciladopt Resolution No. 4269 to continue an existing ad valorem pension property tax at a rate of $0.0720 per $100 of assessed property value for the purpose of raising revenue to fund the City’s obligation to the pension and retirement fund for the City’s public safety employees. The property tax will be continued at the same rate that was imposed in the 1982-83 fiscal year as permitted by Revenue and Taxation Code Section 96.31(a)(4).

II. BACKGROUND:

The ad valorem pension property tax is provided through the State of California Revenue and Taxation Code Section 96.31, paragraph, (a) (4) which reads as follows:
“For the 1985-86 fiscal year and for each fiscal year thereafter, a jurisdiction shall not impose a property tax rate pursuant to subdivision (a) of section 93, unless it is imposed for one of more of the following purposes (4) to make payments in support of pension programs approved by the voters before July 1, 1978, provided that the localagency imposed the property tax rate in the 1982-83 fiscal year.” III. DISCUSSION:

IV. ALTERNATIVES:

V. FISCAL IMPACT:

For FiscalYear 2025-2026, projected revenue is $575,000 and expense is $630,000. The property tax is expected to fund an estimated 91% of the retirement costs for public safety employees appropriated from the general fund for FiscalYear 2025-2026.

ATTACHMENTS:

File Name Description
20250618_-_Ad_Valorem_Resolution_No._4269_FY_25-26.pdf Resolution No. 4269 20250618_-_Ad_Valorem_FY_26_Calculation.pdf Ad Valorem Public Safety Pension Worksheet FY26 Resolution No. 4269
RESOLUTION NO. 4269

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COALINGA

DETERMINING THE NECESSITY OF RAISING REVENUE BY TAXATION FOR THE PURPOSE OF MEETING THE CITY’S OBLIGATION

TO THE PENSION AND RETIREMENT FUND FOR

PUBLIC SAFETY EMPLOYEES OF THE CITY
BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF THE CITY OF COALINGA.

WHEREAS, the State Supreme Court has ruled that the indebtedness created by the electorate to pay for a City pension fund is within the specific tax authority provided by the voters in Article XIII-A on pension plans instituted prior to July 1, 1978; and;
WHEREAS, the ad valorem property tax is provided through the State of California Revenue and Taxation Code Section 96.31, paragraph (a) (4).

WHEREAS, it is necessary to raise money in order to meet the City’s obligation to the retirement fund for the public safety employees of the City; and; WHEREAS, it is determined that an amount of $0.0720 on each $100 of assessed property value is necessary to raise sufficient revenue to pay the cost thereof;

NOW, THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF THE CITY OF COALINGA:

That an ad valorem property tax in the amount of $0.0720 on each $100 of assessed property value is hereby fixed for the Fiscal Year 2025-2026 for the purpose of meeting the City’s obligation to the pension and retirement fund for public safety employees of the City and to be collected by the Fresno County Auditor’s Office.

The foregoing Resolution was adopted at a Special Meeting of the City Council of the City of Coalinga on June 18th, 2025, by the following roll call vote.

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED
_________________________________
James Horn, Mayor
ATTEST
_________________________________
City Clerk/Deputy City Clerk
FY25/26 - Ad Valorem Pension Property Tax
Retirement Actual Actual Actual Actual Actual Actual Actual Actual Budget BudgetExpense 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26POLICE 401 - - - - - -PERS: effective 1/1/13 PERS 176,886 152,254 141,478 157,229 211,947 238,171 232,418 244,876 272,487 267,600 PERS UL 10 2,657 13,476 18,106 29,817 40,547 1,884 21,055 45,900 457 16,467 15,541 15,510 14,896 7,861 15,507 19,713 18,864 22,000 22,800 193,353 167,805 159,645 185,601 237,914 283,495 292,678 265,624 315,542 336,300 FIRE 401 - - - - - -PERS: effective 1/1/13 PERS 119,168 120,183 124,188 159,756 203,025 186,553 166,545 184,067 194,278 184,700 PERS UL 60 1,989 12,981 17,732 31,530 39,921 4,315 37,440 63,600 457 27,986 32,213 25,747 23,620 27,075 43,490 36,610 38,284 40,000 45,400 147,154 152,456 151,924 196,357 247,832 261,573 243,076 226,666 271,718 293,700 TOTAL EXPENSE 340,507 320,261 311,569 381,958 485,746 545,068 535,754 492,290 565,000 630,000REVENUE101-400-40080/40090 391,002 402,151 400,918 456,374 484,960 450,000 552,476 577,903 565,000 575,000Funded Obligation 1.15 1.26 1.29 1.19 1.00 0.83 1.03 1.17 1.00 0.91

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. 4271 Annual Gann Appropriation Limit for FiscalYear 2025-2026
Meeting Date: Wednesday, June 18, 2025
From: Sean Brewer, Interim City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

Financial Services Director recommends Counciladopt Resolution No. 4271 to establish the Gann Appropriation Limit for the FiscalYear ending June 30, 2026, in the amount of $12,122,064.

II. BACKGROUND:

In 1979, the voters of the State of California approved Proposition 4, commonly known as the (Paul) Gann Initiative. This Proposition created Article XIII B of the State Constitution placing limits on the amount of Tax revenue that can be spent by governmental entities. Under the current guidelines, our Gann Appropriations Limit grows each year by a formula tied to cost of living factor and population growth provided by Department of Finance on an annual basis.

III. DISCUSSION:

In May 2025, the Department of Finance transmitted an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2025, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2025-26.

State Per Capita Cost of Living Change = 6.44 percent
Coalinga’s Population Change between January 1, 2024 and January 1, 2025 = 0 percent Per Capita Cost of Living converted to a ratio: (6.44 + 100)/100 = 1.0644 Population converted to a ratio: (0 + 100)/100 = 1.00
Calculation of factor for FY 2025-26: 1.0644 x 1.0000 = 1.0644 The City of Coalinga’s FY25/26 Appropriations Limit was calculated at $12,122,064 where $8,899,000 is subject to the Appropriation Limits. This amount is $3,223,064 below the calculated Appropriation Limit.

IV. ALTERNATIVES:

The Gann Appropriations Limit calculation is mandated by California Constitution. There is no alternative.

V. FISCAL IMPACT:

There is no fiscal impact to the City of Coalinga, unless the City exceeds the Appropriation Limit of $12,122,064.

ATTACHMENTS:

File Name Description
20250618_-_Appropriation_Limit_FY26_Res_No._4271.pdf Resolution No. 4271 20250618_-_FY25-26_Appropriation_Limits_Calculation.pdf Appropriation Worksheet PricePop25CoverLetter.pdf Letter From the Department of Finance Resolution No. 4271
RESOLUTION NO. 4271

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COALINGA ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR FISCAL YEAR 2025-2026 WHEREAS, Article XIIIB of the California Constitution requires cities to adopt annual appropriations limits; and
WHEREAS, Government Code Section 7910 requires each local government to establish its appropriation limit by resolution each year at a regularly scheduled meeting or a noticed special meeting; and
WHEREAS, the annual adjustment factors used in determining the appropriations limit requires a recorded vote of the City Council; and
WHEREAS, any challenge to the appropriations limit must be brought within 45 days of the effective date of this resolution.

NOW, THEREFORE, BE IT RESOLVED THAT the Appropriations Limit for the fiscal year 2025-2026 is hereby set at $12,122,064 and that one copy of the Appropriations Limit Worksheet, attached hereto and made a part hereof, describes how the appropriations limit was computed.

BE IT FURTHER RESOLVED THAT the City of Coalinga has used the change in California’s per capita personal income and the City of Coalinga’s population growth as annual adjustment factors for determining the Appropriations Limit.

BE IT FURTHER RESOLVED THAT any challenges to said Appropriation Limit must be filed in writing with the City Manager by no later than 45 days after the adoption of this Resolution. If challenges are made, the matter shall be set for hearing before the City Council at its next regularly scheduled meeting.

This resolution shall take effect immediately upon adoption.

Resolution No. 4271
* * * * *
PASSED AND ADOPTED by the City Council of the City of Coalinga at a Special Meeting on June 18, 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED
________________________________
Nathan Vosburg, Mayor
ATTEST
________________________________
City Clerk/Deputy City Clerk

CITY OF COALINGA
APPROPRIATIONS LIMIT for FY 2024-2025

PROCEEDS OF TAXES SUBJECT TO LIMITATIONS
Property Taxes 534,500 8,396,800 General Fund
Ad Valorem Taxes (Public Safety) 575,000 502,200 Highway Users Tax-Streets Sales Taxes 3,219,800
Business License Fees 160,000
Motor Vehicle In Lieu Fees 2,498,200
Other Taxes 1,409,300
Highway Users Tax 502,200
Total Appropriations
Total Proceeds of Taxes 8,899,000 8,899,000 Subject to Limitations $12,122,064 Appropriations Limit for FY2026
FY 2026 Appropriation
Limit Calculation:

FY25 Appropriation Limit $11,388,636
x Population Factor 0.00% City Population
= Increased Limit $11,388,636
x Personal Income Factor 1.06
= FY26 Appropriation Limit $12,122,064
Comparison
FY26 Appropriation Limit $12,122,064
FY26 Appropriations Subject
to the Appropriations Limit 8,899,000
FY26 Appropriations under the
Appropriations Limit $3,223,064
***RESOURCES *** ***APPROPRIATIONS***
May 2025
Dear Fiscal Officer:

Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code Section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2025, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2025-26. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2025-26 appropriations limit. Attachment B provides the city and unincorporated county population percentage change along with the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code Section 2228 provides additional information regarding the appropriations limit.

Article XIII B, Section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http://leginfo.legislature.ca.gov/faces/codes.xhtml.

Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code Section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2025.

Please Note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.

JOE STEPHENSHAW
Director
By:

ERIKA LI
Chief Deputy Director
Attachment
May 2025
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2025-26 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2025-26 6.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2025-26 appropriation limit.
2025-26:

Per Capita Cost of Living Change = 6.44 percent
Population Change = 0.28 percent
Per Capita Cost of Living converted to a ratio: 6.44 + 100 = 1.0644 100
Population converted to a ratio: 0.28 + 100 = 1.0028
100
Calculation of factor for FY 2025-26: 1.0644 x 1.0028 = 1.0674

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. 4268 Establishing a Minimum Fund Balance Requirement for the General Fund
Meeting Date: Wednesday, June 18, 2025
From: Sean Brewer, Interim City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

The Interim City Manager and Finance Director recommend adoption of Resolution No. 4268 establishing a minimum fund balance requirement for the General Fund.

II. BACKGROUND:

In FY 2020-2021, the City Councilauthorized the creation of a General Fund Reserve Policy (via Resolution 4004) that governs the City’s General Fund reserves and established a separate General Fund Reserve Fund to serve as a “savings account” for certain general fund reserves that can only be spent with City Council authority.

Resolution 4004 established a target amount of ‘cash on hand’ between the designated General Fund Reserve Fund and General Fund fund balance of no less than six months (180 days) of regular general fund operating expenditures.

In FY 2024-25, the City Council amended the Reserve Fund Policy (via Resolution 4223) to establish a minimum General Fund Reserve Fund balance of no less than three months (90 days) without establishing a minimum fund balance target for general fund reserves not held in the designated General Fund Reserve Fund. There is not currently a minimum fund balance target for the General Fund.

III. DISCUSSION:

City staff recommends establishing a minimum target fund balance for the General Fund, separate from the designated General Fund Reserve Fund minimum balance, to govern the use of such funds as it relates to, among other things, using such funds to produce a legally balanced budget when applicable.

In most years the City adopts a structurally balanced budget or structurally surplus budget. In fiscal year 2025-26, the City intends to adopt a legally balanced budget, wherein the City draws upon funds from the fund balance of the General Fund and or other legally available sources of funds to create a legally balanced budget.

In recognition of the City’s intention of using the fund balance of the General to provide for a legally balanced budget in fiscal 2025-26, City staff desires to establish a minimum fund balance target in the General Fund to no less than three months (90 days) of regular general fund operating expenditures, while leaving the target minimum fund balance in the designated General Fund Reserve Fund unchanged at 3 months (90 days) of regular general fund operating expenditures.

This policy change will uphold and more clearly define the City’s General Fund Reserve Policy while staying true to the intentions of the original General Fund Reserve Policy adopted in FY2020-21 and the amendment thereto in FY2024-25.

IV. ALTERNATIVES:

1. Do not establish a minimum target fund balance for the General Fund;

2. Establish a higher or lower target fund balance for the General Fund.

V. FISCAL IMPACT:

None. If adopted, the Resolution will codify the current and ongoing practice of City staff into policy. The policy may be amended or revised by the City Councilat any time.

ATTACHMENTS:

File Name Description
20250618_-_RESO_4268_Est._minimum_General_Fund_Fund_Balance_for_Fiscal_Year_2025-

26.pdf
Resolution No. 4268
20250618_-_General_Fund_Fund_Balance_Report.pdf General Fund's Fund Balance Report
Resolution No. 4268
RESOLUTION NO 4268

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COALINGA

ESTABLISHING A MINIMUM FUND BALANCE REQUIREMENT FOR THE GENERAL FUND
WHEREAS, It is essential that governments maintain an adequate fund balance level in their General Fund and General Fund Reserve Fund to mitigate risks, and to provide a back-up for revenue shortfalls, working capital, budgetary stabilization, and responding to extreme events in order to maintain essential services; and WHEREAS, In 2020-2021, the City Council authorized the creation of a General Fund Reserve Policy (via Resolution 4004) that governs the City’s General Fund reserves and established a separate General Fund Reserve Fund to serve as a “savings account” for certain general fund reserves that can only be spent with City Council authority; and WHEREAS, The General Fund Reserve Policy also established a transparent strategy to add to or replenish fund balance, including defining the revenue sources that would typically be looked to for this purpose; and
WHEREAS, The Government Finance Officers Association (GFOA) recommends at a minimum that general-purpose governments, regardless of size, incorporate in its financial policies that unrestricted fund balances be no less than two months of regular operating revenues or regular operating expenditures; and WHEREAS, Resolution 4004 established a target amount of ‘cash on hand’ between the designated General Fund Reserve Fund and General Fund fund balance of no less than six months (180 days) of regular general fund operating expenditures; and WHEREAS, since its inception, the policy has achieved its goal of being available for significant unanticipated costs and covering temporary cash flow needs, while City staff and the Council have worked diligently towards building its General Fund reserves to meet and eventually exceed the minimum target, and
WHEREAS, In 2024-25, the City Council amended the Reserve Fund Policy (via Resolution 4223) to establish a minimum General Fund Reserve Fund balance of no less than three months (90 days) with an unspecified minimum fund balance target for general fund reserves not held in the designated General Fund Reserve Fund; and WHEREAS, City staff recommends establishing a minimum target fund balance for the General Fund, separate from the designated General Fund Reserve Fund, to govern the use of such funds as it relates to, among other things, using such funds to produce a legally balanced budget when applicable; and
WHEREAS, In most years the City adopts a structurally balanced budget or structurally surplus budget; and
Resolution No. 4268
WHEREAS, In fiscal year 2025-26, the City intends to adopt a legally balanced budget, wherein the City draws upon funds from the fund balance of the General Fund and or other legally available sources of funds to create a legally balanced budget; and WHEREAS, in recognition of the City’s intention of using the fund balance of the General Fund to provide for a legally balanced budget in fiscal 2025-26, the City Council and staff desire to establish a minimum fund balance target in the General Fund to no less than three months (90 days) of regular general fund operating expenditures, while leaving the target minimum fund balance in the designated General Fund Reserve Fund unchanged at 3 months (90 days) of regular general fund operating expenditures.

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Coalinga in the exercise of its discretion, as follows:

Section 1. Establish a minimum fund balance target in the General Fund of no less than three months (90 days) of regular general fund operating expenditures, generally excluding capital outlay items, debt service and depreciation expense, for the prior fiscal year. The value of three months of operating expenditures to be held in the General Fund shall be re-calculated annually at the close of the previous fiscal year. The ‘cash on hand’ in the General Fund shall be the valuation measure used to determine the fund balance of the General Fund.

Section 2. Typical resources that are appropriate to add to or replenish fund balances include non-recurring revenues and budget surpluses. Year-end surpluses are an especially appropriate source for replenishing fund balance. However, depending upon the City’s current or projected financial status, it may be appropriate to defer utilizing these additional resources (for adding to or replenishing the designated General Fund Reserve Fund and General Fund fund balance) if an imminent budgetary shortfall is projected in the current or following fiscal year.

Section 3. The value of three months (90 days) of operating expenditures is established only as a minimum fund balance target. The addition or accumulation of future resources that exceed this target is encouraged, subject to current and projected budgetary status of the City at any given time. City staff and future councils should review this policy annually to ensure it meets expectations and consider relevant economic factors influencing fund balances and reserve levels.

Section 4. In the event that the cash on hand in the General Fund or designated General Fund Reserve Fund falls below the established minimum threshold, staff will develop and present to the Council available options and strategies to replenish the funds and or reduce the deficit as soon as possible. Generally, fund balances should be replenished to meet the minimum threshold within one to three years of use, or as soon as economic conditions allow.

Section 5. Unlike the General Fund Reserve Fund, funds in the General Fund fund balance can be spent without Council approval; this policy acknowledges and allows the continued use of the General Fund fund balance as a financing “bridge” to, among other Resolution No. 4268
things, establish a legally balanced budget.

Section 6. This Resolution take effect immediately after its adoption, and shall remain in effect until amended by the City Council by future resolution.

This foregoing resolution was duly passed, approved and adopted by the City Council of the City of Coalinga at its regular meeting on this 18th day of June 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED:
__________________________
Nathan Vosburg, Mayor
ATTEST:
__________________________
Shannon Jensen, City Clerk

6/5/2025 4:47:37 PM Page 1 of 1
Fund Balance Report
City of Coalinga As Of 06/05/2025
Fund Beginning Balance Total Revenues Total Expenses Ending Balance 101 - GENERAL FUND 5,958,388.53 13,494,916.09 10,475,011.99 8,978,292.63 Report Total: 5,958,388.53 13,494,916.09 10,475,011.99 8,978,292.63

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Consideration of Bid Award for Coalinga Perimeter Multi-Use Trail 3,4,9 Meeting Date: Wednesday, June 18, 2025
From: Sean Brewer, Interim City Manager
Prepared by: Sean Brewer, Interim City Manager
I. RECOMMENDATION:

It is recommended that the Coalinga City Councilaward a Contract in the amount of $585,347.00 to Juarez Brothers General Engineering, Inc., 6906 Downing Avenue, Bakersfield, CA 93308 for the Coalinga Perimeter Multi-Use Trail 3,4,9 Project It is also recommended that a contingency of 10% ($58,534.70) be included in the Council action to cover any unforeseen incidentals for a total authorization amount of $643,881.70.

II. BACKGROUND:

On December 2, 2021, the Coalinga City Council directed staff to prepare engineering plans and specifications and authorized a call for bids for the Coalinga Perimeter Multi-Use Trails Project, Segments 3, 4, & 9. The primary scope of work, BASE BID is to construct a multi-use loop-and-spur Class 1 bicycle/pedestrian trail in the City of Coalinga, CA. Segment 3 would be located within an undeveloped former railroad corridor between East Walnut Ave and East Cherry Lane, Segment 4 would be located within an undeveloped former railroad corridor between East Cherry Lane and South First Street, and Segment 9 would be located within an undeveloped property, connecting the intersection of Elm and Lucille Avenues to the West of the intersection of Pacific and Forest Streets to the east. The trails to be compromised of approximately 10-foot-wide maximum to 8-foot-wide minimum paved asphalt with approximately 2-foot and 4- foot native soil shoulders. Scope of work items include construction surveying, environmental mitigation compliance, dust control, earthwork, drainage, and utility improvements, striping and signage, split rail fence, water fountains, and material testing. Construction improvements include, but not limited to, ADA compliant curb ramps, concrete sidewalk, concrete retention curbs, concrete curb and gutter, a trench drain, a valley gutter, and landscape improvements that include retention areas of gravel, river cobble, and mesa boulders. Street improvements include, but not limited to reconstruction of Cherry Lane.

III. DISCUSSION:

City Staff received and opened 4 bids for this project on June 10, 2025 at 2:00pm. Juarez Brothers General Engineering, Inc. was the apparent low bidder with a total bid proposal of $585,347.00. The Engineer’s Estimate was $539,783.00. The entire bid summary is included as Attachment “A”. Juarez Brothers General Engineering, Inc. has furnished the required bid bond. If the City Council decides to award the project to Juarez Brothers General Engineering, Inc., and the ”Notice to Proceed” is issued, the Contractor will have 60 working days to complete the work. The following is a tentative schedule:

Award of Contract: June 18, 2025
Start of Construction: July 21, 2025
Completion of Construction: October 14, 2025
IV. ALTERNATIVES:

The alternative to this councilaction would be to reject all bids. If all bids are rejected, the City would have to re-advertise or cancel the project. Staff believes that re-advertising the project will not result in lower bids.

V. FISCAL IMPACT:

Totalauthorization request for this contract is $585,347.00 with an additional 10% contingency of $58,534.70 for a total of $643,881.70. This project is funded by ATP4/SB1 and Measure C funds .

There will be no fiscal impact to the General Fund.

ATTACHMENTS:

File Name Description
ATP4_Seg_3__4__9_Bid_Summary.pdf Bid Summary
ATP4_Seg_3_4_9_Bid_Results.pdf Bid Results
City of Coalinga
ATP-SB1L-5146(023)
#2826 / #3106CM
Base Bid Items
Item Description Unit Qty. Engineer's Est. Unit Price Extension Unit Price Extension Unit Price Extension Unit Price Extension 1 MOBILIZATION / GENERAL REQUIREMENTS LS 1 $ 30,900.00 $ 5,000.00 $ 5,000.00 $ 41,700.00 $ 41,700.00 $ 67,000.00 $ 67,000.00 $ 80,000.00 $ 80,000.00 2 WORKER SAFETY LS 1 $ 1,700.00 $ 2,500.00 $ 2,500.00 $ 500.00 $ 500.00 $ 500.00 $ 500.00 $ 500.00 $ 500.00 3 TRAFFIC CONTROL LS 1 $ 1,800.00 $ 5,450.00 $ 5,450.00 $ 8,500.00 $ 8,500.00 $ 8,000.00 $ 8,000.00 $ 12,000.00 $ 12,000.00 4 DUST CONTROL LS 1 $ 2,100.00 $ 4,945.00 $ 4,945.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 500.00 $ 500.00 5 EROSION & SEDIMENT CONTROL LS 1 $ 7,000.00 $ 3,048.00 $ 3,048.00 $ 1,000.00 $ 1,000.00 $ 2,000.00 $ 2,000.00 $ 1,000.00 $ 1,000.00 6 ENVIRONMENTAL MITIGATION COMPLIANCE LS 1 $ 20,000.00 $ 8,840.00 $ 8,840.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 7 CONSTRUCTION SURVEYING LS 1 $ 25,000.00 $ 15,500.00 $ 15,500.00 $ 20,000.00 $ 20,000.00 $ 18,000.00 $ 18,000.00 $ 18,540.00 $ 18,540.00 8 CLEARING AND GRUBBING LS 1 $ 18,000.00 $ 50,655.00 $ 50,655.00 $ 25,000.00 $ 25,000.00 $ 12,000.00 $ 12,000.00 $ 137,000.00 $ 137,000.00 9 NATIVE SOIL EXCAVATION CY 430 $ 10,750.00 $ 100.97 $ 43,419.00 $ 20.00 $ 8,600.00 $ 107.00 $ 46,010.00 $ 165.00 $ 70,950.00 10 COLDMILLED ROADWAY AC PAVMENT AND DISPOSAL CY 162 $ 4,860.00 $ 92.59 $ 15,000.00 $ 45.00 $ 7,290.00 $ 61.00 $ 9,882.00 $ 15.00 $ 2,430.00 11 SUBGRADE COMPACTION, AND GRADING SF 46566 $ 46,566.00 $ 0.75 $ 35,000.00 $ 1.50 $ 69,849.00 $ 1.00 $ 46,566.00 $ 0.20 $ 9,313.20 12 CONCRETE/PAVEMENT REMOVAL & DISPOSAL CY 19 $ 4,750.00 $ 1,315.79 $ 25,000.00 $ 1,000.00 $ 19,000.00 $ 500.00 $ 9,500.00 $ 465.00 $ 8,835.00 13 WOOD BARRIER & FENCE REMOVAL LF 509 $ 7,635.00 $ 23.58 $ 12,000.00 $ 10.00 $ 5,090.00 $ 20.00 $ 10,180.00 $ 7.00 $ 3,563.00 14 HOT MIX ASPHALT TYPE A (HMA-A) TON 610 $ 73,200.00 $ 75.80 $ 46,237.00 $ 110.00 $ 67,100.00 $ 180.00 $ 109,800.00 $ 150.00 $ 91,500.00 15 AGGREGATE BASE CLASS II TON 1100 $ 38,500.00 $ 35.41 $ 38,953.00 $ 55.00 $ 60,500.00 $ 82.00 $ 90,200.00 $ 50.00 $ 55,000.00 16 CONCRETE 6" CURB AND GUTTER LF 250 $ 13,750.00 $ 51.20 $ 12,800.00 $ 85.00 $ 21,250.00 $ 95.00 $ 23,750.00 $ 56.00 $ 14,000.00 17 CONCRETE 6" RETAINING CURB LF 340 $ 11,900.00 $ 36.76 $ 12,500.00 $ 45.00 $ 15,300.00 $ 57.00 $ 19,380.00 $ 40.00 $ 13,600.00 18 CONCRETE SIDEWALK SF 890 $ 8,900.00 $ 14.38 $ 12,800.00 $ 30.00 $ 26,700.00 $ 33.00 $ 29,370.00 $ 14.00 $ 12,460.00 19 CONCRETE CURB RAMP SF 350 $ 8,750.00 $ 40.57 $ 14,200.00 $ 35.00 $ 12,250.00 $ 44.00 $ 15,400.00 $ 26.00 $ 9,100.00 20 REINFORCED CONCRETE 5" THICK PAD SF 480 $ 12,000.00 $ 29.17 $ 14,000.00 $ 35.00 $ 16,800.00 $ 39.00 $ 18,720.00 $ 26.00 $ 12,480.00 21 FIXED STEEL GUARD POST EA 29 $ 23,200.00 $ 872.14 $ 25,292.00 $ 1,100.00 $ 31,900.00 $ 1,100.00 $ 31,900.00 $ 1,100.00 $ 31,900.00 22 REMOVABLE STEEL GUARD POST EA 8 $ 6,400.00 $ 625.00 $ 5,000.00 $ 1,100.00 $ 8,800.00 $ 1,500.00 $ 12,000.00 $ 1,200.00 $ 9,600.00 23 CONCRETE 2' VALLEY GUTTER SF 9 $ 225.00 $ 422.22 $ 3,800.00 $ 100.00 $ 900.00 $ 100.00 $ 900.00 $ 70.00 $ 630.00 24 CONCRETE CHANNEL DRAIN LS 1 $ 1,500.00 $ 4,800.00 $ 4,800.00 $ 14,000.00 $ 14,000.00 $ 14,000.00 $ 14,000.00 $ 12,725.00 $ 12,725.00 25 TRAIL UNDERDRAINS EA 8 $ 20,000.00 $ 1,250.00 $ 10,000.00 $ 1,800.00 $ 14,400.00 $ 1,400.00 $ 11,200.00 $ 1,500.00 $ 12,000.00 26 RIP-RAP 3'' MAX CY 4 $ 400.00 $ 1,250.00 $ 5,000.00 $ 275.00 $ 1,100.00 $ 1,800.00 $ 7,200.00 $ 1,400.00 $ 5,600.00 27 SPLIT RAIL FENCE LF 476 $ 19,992.00 $ 50.63 $ 24,100.00 $ 28.00 $ 13,328.00 $ 51.00 $ 24,276.00 $ 50.00 $ 23,800.00 28 6'W STEEL CAST BENCH EA 8 $ 20,000.00 $ 2,670.75 $ 21,366.00 $ 2,800.00 $ 22,400.00 $ 4,000.00 $ 32,000.00 $ 3,000.00 $ 24,000.00 29 TRASH/RECYCLING RECEPTACLE EA 8 $ 16,000.00 $ 2,463.63 $ 19,709.00 $ 2,800.00 $ 22,400.00 $ 3,600.00 $ 28,800.00 $ 9,300.00 $ 74,400.00 30 1" WATER SYSTEM LATERAL SERVICE EA 5 $ 12,500.00 $ 3,633.80 $ 18,169.00 $ 7,500.00 $ 37,500.00 $ 7,400.00 $ 37,000.00 $ 1,500.00 $ 7,500.00 31 1" SCH. 40 PVC WATER LINE LF 593 $ 8,895.00 $ 8.43 $ 5,000.00 $ 9.00 $ 5,337.00 $ 8.00 $ 4,744.00 $ 5.00 $ 2,965.00 32 IRRIGATION SERVICE, VALVE ASSEMBLY,
& CONTROLLER EA 5 $ 20,500.00 $ 550.00 $ 2,750.00 $ 1,500.00 $ 7,500.00 $ 1,300.00 $ 6,500.00 $ 1,500.00 $ 7,500.00 33 1" BACK FLOW PREVENTOR EA 5 $ 4,250.00 $ 1,500.00 $ 7,500.00 $ 4,000.00 $ 20,000.00 $ 3,944.00 $ 19,720.00 $ 1,800.00 $ 9,000.00 34 TREE WATERINGS SYSTEM WITH BUBBLER EA 28 $ 4,200.00 $ 650.00 $ 18,200.00 $ 160.00 $ 4,480.00 $ 150.00 $ 4,200.00 $ 440.00 $ 12,320.00 35 24-INCH BOX PARK TREES EA 14 $ 9,800.00 $ 500.00 $ 7,000.00 $ 1,300.00 $ 18,200.00 $ 1,200.00 $ 16,800.00 $ 700.00 $ 9,800.00 36 DECORATIVE HARDSCAPE LS 1 $ 4,300.00 $ 1,400.00 $ 1,400.00 $ 9,000.00 $ 9,000.00 $ 9,350.00 $ 9,350.00 $ 14,300.00 $ 14,300.00 37 ADJUST EXISTING SEWER MANHOLE LID EA 1 $ 1,500.00 $ 3,046.00 $ 3,046.00 $ 1,500.00 $ 1,500.00 $ 1,500.00 $ 1,500.00 $ 1,600.00 $ 1,600.00 38 ADJUST EXISTING WATER VALVE LID EA 2 $ 2,000.00 $ 3,842.00 $ 7,684.00 $ 1,000.00 $ 2,000.00 $ 1,300.00 $ 2,600.00 $ 1,600.00 $ 3,200.00 39 ADJUST EXISTING GAS UTILITIES LID EA 1 $ 1,250.00 $ 7,684.00 $ 7,684.00 $ 1,000.00 $ 1,000.00 $ 1,200.00 $ 1,200.00 $ 1,600.00 $ 1,600.00 40 STRIPING AND SIGNAGE LS 1 $ 14,810.00 $ 10,000.00 $ 10,000.00 $ 22,000.00 $ 22,000.00 $ 22,536.00 $ 22,536.00 $ 26,500.00 $ 26,500.00 OFF $ (36.00)
Base Bid Summary $ 539,783.00 $ 585,347.00 $ 686,174.00 $ 826,648.00 $ 844,711.20 $ (45,564) $ (146,391) $ (286,865) $ (304,928)
-8.44% -25.01% -41.81% -36.89%
June 10, 2025
ATTACHMENT "A" Bids 1-4
1 2
R.J. Berry, Jr., Inc.
3 Juarez Bros. Gen. Engineering Terra West Const., Inc. 4 Cal Valley Construction, Inc.
\\2k12server\Company\Docs\2800's\2826 COC ATP 4 Coalinga Perimeter Mulit-Use Trail\Bid Docs\2826 Bid Summary.xlsx Date Printed: 6/10/2025, 3:39 PM
Attachment "B"
Coalinga Perimeter Multi-Use Trail 3,4,9
ATP-SB1L-5146(023)
June 10, 2025
2:00 PM (D.S.T.), at Tri City Engineering Office
Base Bid
1 $585,347.00
2 $686,174.00
3 $826,684.00
4 $844,711.20
5 6
7 Sub List
Project Name:

Bidder
Juarez Brothers General Engineering, Inc.

R.J. Berry, Jr., Inc.

Bid Results
City of Coalinga
Project No. :

Bid Date:

Anderson Striping
Rainscape
Safety Network
Explicit Concrete
Terra West Construction, Inc.

Cal Valley Construction, Inc.

Tri City Engineering
4630 W. Jennifer Ave., #101
Fresno, CA 93722-5415
Tel: 559.447.9075
Fax: 559.447-9074
[email protected]
City of Coalinga
155 W. Durian Ave
Coalinga, CA 93210
Tel (559) 935-1533
Fax (559) 935-1184

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Approve MINUTES - May 15, 2025
Meeting Date: Wednesday, June 18, 2024
From: Sean Brewer, Interim City Manager
Prepared by: Shannon Jensen, City Clerk
I. RECOMMENDATION:

II. BACKGROUND:

III. DISCUSSION:

IV. ALTERNATIVES:

V. FISCAL IMPACT:

ATTACHMENTS:

File Name Description
MINUTES_For_Approval_051525.pdf Minutes - May 15, 2025
Minutes – May 15, 2025

MINUTES

CITY COUNCIL/SUCCESSOR

AGENCY/PUBLIC FINANCE AUTHORITY

MEETING AGENDA
May 15, 2025

1. CALL TO ORDER 6:00 PM
Council Members Present: Vosburg, Horn, Ramierz, Schindler, Hedgecock Others Present: Interim City Manager Sean Brewer, City Attorney Mario Zamora, Chief of Police Jose Garza, Police Commander Sean Young, Financial Services Director Mai Vang (arrived late), City Treasurer Dawn Kahikina, Fire Chief Greg DuPuis, Administrative Analyst Mercedes Garcia and City Clerk Shannon Jensen
Council Members Absent: None
Others Absent: None
Changes to the Agenda: Interim City Manager Sean Brewer announced the following Changes to the Agenda:

1. Move Item No. 2.4, Presentation: Code Enforcement Report March 2025, to the Consent Calendar Item No. 5.17;

2. Add Special Public Comment on the Measure C renewal as Item No. 2.6; and

3. Item No. 9.4 should reflect 2 Cases, not 3 Cases.

Motion by Horn, Second by Schindler to Approve the Agenda for the meeting of May 15, 2025. Motion Approved by 5/0 Roll-Call Majority Vote.

2. AWARDS, PRESENTATIONS, APPOINTMENTS AND PROCLAMATIONS

1. Recondition of Coalinga Wrestling Team
The Coalinga Wrestling Team presented on the teams accomplishments for the season.

Mayor Vosburg presented Certificates of Recognition to Eliajah Limon, Ivan Matteo Zavala, Lexi Granillo, Roman Torres, Josiah Piz and Mikey Vargas of the Coalinga Wrestling Team.

Minutes – May 15, 2025

2. Proclamation: National Public Works Week 2025
Mayor Vosburg presented a Proclamation to Sean Brewer, Interim City Manager, on behalf of the Public Works department.

3. Presentation from American Red Cross: Amrit Sidhu, Community Disaster Program Manager of Fresno County
Amrit Sidhu, Disaster Services Program Manager for American Red Cross presented on Red Cross services available to Coalinga residents.

4. Presentation: Code Enforcement Report March 2025
Item No. 2.4 was moved to the Consent Calendar as Item No. 5.17 during Changes to the Agenda.

5. Washington DC One Voice Trip Update and Debrief: Sean Brewer, Interim City Manager Interim City Manager Sean Brewer, Mayor Vosburg, Councilman Ramirez, and Councilman Schindler provided and update and shared their experiences from the Fresno COG One Voice trip to Washington DC.

6. Update on the Renewal of Measure C
Special Public Comment on the Renewal of Measure C was added during Changes to the Agenda.

Kendall Flint, Regional Director of Community Engagement and Strategic Planning for DKS Associates, provided an update on the renewal of Measure C, a half-cent transportation sales tax for Fresno County. DKS Associates is working in partnership with the Fresno Council of Governments (Fresno COG) to engage the community on the renewal of Measure C.

3. CITIZEN COMMENTS
The following individual(s) spoke under Citizen Comments:

Alxis Watts from the Mental Health Unit provided a brief presentation. She previously served with Fresno and Clovis Police Departments and has recently been reassigned to the Coalinga area, where she aims to help alleviate some of the mental health-related calls for service.

The following individual(s) submitted written comment(s):

None

4. PUBLIC HEARINGS
None
Minutes – May 15, 2025

5. CONSENT CALENDAR

1. Approve MINUTES – April 17, 2025

2. Check Register: 3/01/2025 – 3/31/2025

3. Informational Only: Sales Tax Update Q4 October – December 2024

4. Informational Only: FY24/25 Budget Report Quarter Ending March 31, 2025

5. Informational Only: Cannabis Related Revenue Quarter Ending December 31, 2024

6. Reject Claim for Damages Presented by D.G. Construction Inc.

Item No. 5.6 was Pulled for discussion by Mayor Pro-Tem Horn.

Interim City Manager Sean Brewer provided a brief overview of the item.

7. Acceptance of the Measure C Audit Report for Fiscal Year Ending June 30, 2023

8. Adopt Resolution No. 4260 Amending the City Manager Job Description

9. Council Approval of Lobbying and Advocacy Services Agreement with Townsend Public Affairs, Inc.

10. Adopt Resolution No. 4261 Accepting Real Property Easement related to the Multi-Use Trail System for ATP 4, Perimeter Trails 3 and 4 (APNs: 071-020-66S (Portion), 071-020-16S and 071- 020-23S)

11. Adopt Resolution No. 4263 Authorizing City Manager to Execute Agreements with Members of Pleasant Valley Water Conveyance Partners, LLC for Sale of Excess Untreated USBR Contract Water for Water Year 2025/2026

12. Consideration of a Future Agenda Item regarding Assembly Bill 942 – Request to Issue a Press Release, Adopt Resolution No. 4264 Formally Opposing Bill, and Send Letters to Key Stakeholders Item No. 5.12 was Pulled for discussion by Mayor Pro-Tem Horn.

Mayor Vosburg provided a brief overview of the item.

13. Council Authorizing the Interim City Manager to Execute a Task Order with MKN Engineering to Prepare the City’s Sanitary Sewer Management Plan (SSMP) Update

14. Consideration of Bid Award for Water Meter Replacement Project Minutes – May 15, 2025

15. Award Construction and Authorize the Interim City Manager to Execute an Agreement with TransFueler for the Construction of a 4000 Gallon Aviation Fuel Trailer Item No. 5.15 was Pulled for discussion by Councilman Ramirez.

Interim City Manager Sean Brewer provided a overview of the item.

16. Notice of Completion for Pleasant Street Reconstruction and Sewer Main Replacement Item No. 5.16 was Pulled for discussion by Mayor Vosburg.

17. Code Enforcement Monthly Report March 2024
This item was originally listed as Item No. 2.4 and was moved to the Consent Calendar as Item No. 5.17 during Changes to the Agenda.

Motion by Horn, Second by Ramirez to Approve Consent Calendar Item Nos. 5.1 through 5.17. Approved by 5/0 Roll-Call Majority Vote.

6. ORDINANCE PRESENTATION, DISCUSSION AND POTENTIAL ACTION ITEMS

1. Discussion on Establishing a Timely Process for Issuing Press Releases and Communication Procedures
Nathan Vosburg, Mayor
Interim City Manager Sean Brewer provided a brief overview of the item.

City Attorney Mario Zamora provided options to standardize a process to handle press release requests initiated by individual Councilmembers.

Council emphasized ensuring communications are reviewed by staff to maintain consistency, timeliness, and alignment with City policies.

Council direction is for the City Attorney to bring back an item outlining the available options for handling press releases from individual Councilmembers, including the legal considerations and the pros and cons of each approach.

2. Council Approval of a Press Release related to Catch and Release Concerns Requested by the Mayor
Nathan Vosburg, Mayor
Interim City Manager Sean Brewer provided a brief overview of the item, stating this item is a Future Agenda Item requested by Mayor Vosburg.

Mayor Vosburg expressed his opposition to the recent arrest and subsequent release of Juan Carlos Mendoza Jr., who was taken into custody on assault charges and released shortly thereafter due to jail overcrowding.

Motion by Horn, Second by Schindler to Approve authorizing staff to issue the Press Release, as drafted, on behalf of the Mayor and City Council. Approved by 5/0 Roll-Call Majority Vote.

Minutes – May 15, 2025

3. Council Receive Presentation of the Fiscal Year 2026 Citywide Budget and Further Direct Staff to Submit all Budget Documents for Adoption at the June 18th City Council Meeting Sean Brewer, Interim City Manager
Interim City Manager Sean Brewer presented Fiscal Year 2026 Citywide Budget.

Council direction is for staff to bring back budget documents with requested minor adjustments for approval at the June 18th, 2025, Special City Council Meeting.

7. ANNOUNCEMENTS
City Manager’s Announcements:

None
Council Member’s Announcements:

Councilman Ramirez encouraged the community to come out and show their support for the Coalinga High School varsity baseball team as they compete in the Valley Championship.

City Treasurer Dawn Kahikina reported that she had no announcements to present.

Mayor’s Announcements:

Mayor Vosburg thanked City staff for their continued hard work and dedication.

8. FUTURE AGENDA ITEMS
Councilman Hedgecock requested a Future Agenda Item to consider establishing a Hangar Waitlist Policy that gives priority to business use rather than individual use.

Councilman Ramirez requested a Future Agenda Item requesting the City work with Mid Valley Disposal to establish a method to hold trash hauling businesses accountable for proper waste disposal, including the potential to fine those who are found to be dumping illegally in creeks or along roadsides.

Interim City Manager Sean Brewer stated that he recently received a business license application for such a business, which prompted him to contact Mid Valley Disposal. Mr. Brewer has developed an acknowledgment form which will now be part of the business license application process. The form requires businesses offering hauling services to commit to quarterly reporting on the disposal location of collected waste.

Mayor Vosburg requested a Future Agenda Item to develop a Council Laptop Policy that includes a depreciation schedule and allows councilmembers the option to purchase their laptops at the end of their term at a depreciated value. He also proposed establishing a laptop budget for each council term to allow for more individualized equipment selection. If the device is not purchased, it could be reassigned to a staff member or retained for use by an incoming councilmember should they choose to do so.

9. CLOSED SESSION

1. City Manager’s Performance Evaluation - Government Code Section 54957(b) Minutes – May 15, 2025

2. Anticipated Litigation Under Government Code Section 54956.9(d)(2): 1 Case – D.G. Construction Inc.

3. CONFERENCE WITH REAL PROPERTY NEGOTIATORS (Government Code Section 54956.8) Property: 28371 W. Palmer Ave, Coalinga, CA. Negotiator(s): Sean Brewer, Mario Zamora. Under Negotiation: Price and Terms of Payment for the Lease Agreement

4. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION. Initiation of Litigation Pursuant to Section 54956.9(d)(4): 3 Cases
During Changes to the Agenda, Interim City Manager Sean Brewer announced that Item No. 9.4 should reflect 2 Cases, not 3 Cases.

10. CLOSED SESSION REPORT
None

11. ADJOURNMENT 8:23 PM
APPROVED:
___________________________________
Nathan Vosburg, Mayor
ATTEST:
___________________________________
Shannon Jensen, City Clerk
___________________________________
Date

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: City CouncilAuthorizing the Interim City Manager to execute a Letter of Interest with Momentum Tactical, LLC: Military Freefall Training Facility at Coalinga MunicipalAirport
Meeting Date: Wednesday, June 18, 2025
From: Seam Brewer, Interim City Manager
Prepared by: Sean Brewer, Interim City Manager
I. RECOMMENDATION:

Staff recommends that the City Councilapprove a Letter of Interest (LOI) submitted by Momentum Tactical, LLC, expressing intent to locate a military freefall training and tacticalcanopy instruction facility at the Coalinga MunicipalAirport, and authorize staff to begin formal lease and site planning negotiations.

II. BACKGROUND:

Momentum Tactical, LLC is a veteran-owned training company founded in 2024 by Matt Leonard and Pete Lubrano. The company specializes in Military Freefall (MFF) and tacticalcanopy training for U.S. and allied defense personnel. Momentum Tactical is actively seeking a permanent California-based training site due to increased demand and limitations at existing locations in Arizona.

Following a site visit and discussions with City and airport personnel, Momentum submitted a Letter of Interest dated May 16, 2025, proposing to establish a recurring training operation at Coalinga Municipal Airport.

III. DISCUSSION:

Momentum Tactical’s proposed operations include:

Facility Development: Construction or modification of an 8,000–10,000+ sq. ft. hangar facility to house classrooms, parachute packing, and gear storage.

Training Operations: 8–20 weeks of MFF training annually, supporting 20+ trainees per week.

Aircraft Use: Fixed-wing aircraft such as CASA 212 or DHC-4 Caribou, using the airport's 5,000-ft runway.

Fuel Sales: Estimated use of 150 gallons/day of Jet-A fuel, potentially generating over $30,000/year in fuel profit for the airport.

Economic Benefit: Localeconomic impact through lodging, meals, rentalcars, and other services purchased in Coalinga.

National Recognition: Hosting a long-term federal training program could improve the airport’s eligibility for aviation-related grants and funding.

Momentum has committed to adhering to all FAA, DOD, and local regulatory requirements and coordinating closely to minimize any disruption to existing operations.

IV. ALTERNATIVES:

Do not authorize the City Manager to execute the LOI with Momentum Tactical, LLC.

V. FISCAL IMPACT:

There is no initialcost of authorizing the LOI other than staff time coordinating efforts with Momentum Tactical, LLC.

ATTACHMENTS:

File Name Description
DRAFT_Mutual_Letter_of_Interest_5272025.docx Mutual Letter of Interest - COCand MT MomentumCoalinga_LOI.pdf Momentum Tactical's Interest Letter Momentum_One_Pager.pdf MT's Summary of Services and Scope

MUTUAL LETTER OF INTEREST
Between the City of Coalinga and Momentum Tactical, LLC Re: Military Freefall Training Operations at Coalinga Municipal Airport Date: June 18, 2025
This Mutual Letter of Interest (LOI) is entered into by and between the City of Coalinga, a municipal corporation organized under the laws of the State of California (“City”), and Momentum Tactical, LLC, a Utah Limited Liability Company (“Momentum Tactical”), collectively referred to as the “Parties,” for the purpose of expressing mutual interest in establishing a longterm partnership for the development and operation of a military freefall training and tactical canopy instruction facility at the Coalinga Municipal Airport.

Purpose
The purpose of this LOI is to document the intent of both Parties to engage in good-faith discussions and coordination regarding the potential lease of Coalinga Municipal Airport land and/or facilities for the purpose of constructing and operating a recurring military freefall training program.

Proposed Use
Momentum Tactical proposes to:
 Lease land or hangar space at the Coalinga Municipal Airport;  Develop or improve a facility of approximately 8,000–10,000+ square feet for parachute packing, storage, and classroom instruction;
 Conduct 8–20 weeks of training annually using aircraft such as CASA 212 or DHC-4 Caribou;
 Utilize airport fuel services (Jet-A), estimated to generate approximately $30,000 annually in airport fuel revenue;
 Operate within all FAA, DoD, and City regulations and coordinate closely to avoid disruption to airport operations.

City Support and Intent
The City of Coalinga expresses its interest in pursuing a partnership with Momentum Tactical and will:
 Collaborate on identifying suitable land or facilities for lease;  Work in coordination with Momentum Tactical to evaluate infrastructure and permitting needs;
 Initiate lease negotiations and site planning consistent with municipal codes and applicable regulations;
 Assist with coordinating any necessary reviews with external regulatory agencies.

Non-Binding Intent
This LOI is not a binding agreement and does not create any legal obligations between the Parties. It is intended only as a mutual expression of interest to collaborate and proceed toward a formal lease agreement and operational plan. No rights, liabilities, or commitments shall be created until a definitive agreement is negotiated and executed by both Parties.

Next Steps
The Parties agree to begin good-faith discussions to:
 Define specific lease terms and operational expectations;  Identify any infrastructure improvements or regulatory requirements; Prepare a draft lease and development agreement for future Council consideration.

IN WITNESS WHEREOF, the undersigned have executed this Mutual Letter of Interest as of the date first above written.

City of Coalinga
By: ___________________________________
Name: [Insert Name]
Title: [Insert Title]
Date: _________________________________
Momentum Tactical, LLC
By: ___________________________________
Name: Matt Leonard
Title: Co-Founder
Date: _________________________________
By: ___________________________________
Name: Pete Lubrano
Title: Co-Founder
Date: _________________________________
Date: 16 MAY2025
To:

Coalinga MunicipalAirport
CityofCoalinga
SeanBrewer & LonnieHedgecock
Subject:Letterof Intent toEstablish MilitaryFreefallTrainingOperationsatCoalinga MunicipalAirport ToWhom It MayConcern,
Momentum Tactical,LLC,aveteran-ownedtrainingcompanyspecializingin MilitaryFreefall (MFF) instructionforU.S.andallieddefensepersonnel, ispleasedtosubmit thisLetterof Intent toinitiateaformalagreement withtheCityofCoalingaandCoalinga MunicipalAirport.

Followingaproductivesitevisitanddiscussion withcity/airportstaff, weareenthusiasticabout theopportunitytoestablisharecurringtraining presenceatyour facility.Our intent istoleaseanappropriateparcelof landorhangarspaceatCoalinga MunicipalAirport inorder toconduct8–20 weeksof MFFtrainingannually.Ouroperations wouldincludetheuseoffixed-wingaircraft (suchasaCASA212orDHC-4Caribou),parachute landingzones,classroom space,andsecurestoragefacilities.

Werespectfullyproposethefollowinginitial termsforconsideration:
● A multi-year leaseagreement foruseofairfieldspaceand/or landfordevelopment ● Permissiontooperatejumpaircraftandtrainingactivities withinFAA,DoD,andlocal regulations ● Theright toconstructor modifya8,000-10,000+sq/ft facilityforgearstorage,parachutepacking,andinstruction ● Accesstoairport fuelservices(Jet-A), which weintendtoutilizeregularly,generatingapproximately$30,000+annuallyinfuel revenuefor theairport
● Collaborationonsiteplanningtoensure minimaldisruptiontoexistingairportoperations Momentum Tactical ispreparedtoproceed withsiteplanning,documentation,andcoordination withlocalandfederalagenciesasneeded.Weare committedtoupholdingthehigheststandardsofsafety,professionalism,andpartnership.

Welookforwardto working withtheCityofCoalingaandairport leadershiptofinalizethispartnershipandbegintrainingoperations.Pleaseletus know yourpreferrednextsteps,and wearehappytoprovideanysupportingdocumentation, insuranceverification,oradditionalproposalsas requested.

Thankyouforyour timeandconsideration.

Sincerely
MattLeonard & PeteLubrano
Momentum Tactical,LLC | ProposedTraining Partnership with Coalinga Airport WhoWe Are
Momentum Tactical isaveteran-owned,DoD-focusedtrainingcompanyfoundedby MattLeonardandPeteLubranoin2024.Our team specializesin MilitaryFreefall (MFF) trainingandtacticalcanopyinstruction.Backedbyover 15yearsofcombinedexperience, wedeliveradvancedparachute trainingtoU.S. militaryandalliedunitsaroundthe world. In2024alone,ourbroader instructional team at Momentum trainedover200students across14courses.

Why Coalinga?
Withgrowingdemandandlimitedspaceat legacytraininglocationsinArizona, weareseekingalong-term partnershiptobaseoperationsin CentralCalifornia.Coalingaoffersidealairspace, weather,andinfrastructureforsafe,efficient jumptraining.

WhatWe Propose
Weareseekinga multi-year leaseagreement to:
● Occupyanddevelopa8,000-10,000+sq/fthangar withclassroom,packing,andgearstoragespace ● OperateaircraftsuchasaCASA212orDHC-4Caribou with5,000ft runwayaccess ● Useadesignatedparachutelandingareaonsite
● Conduct8–20 weeksof trainingperyear for20+ MFFpersonnelper week ● Comply withallFAA,DoD,andairportsafetyprotocols
Benefitsto Coalinga
● FuelSales:Estimated ~150 gallonsofJet-Aperdayofoperation(basedon4bladehours/day),solddirectlythroughtheairport ○ Witha$1.00/gallon margin, thisequals$150/dayinfuelprofit ○ Over 10trainingdays: ~$1,500
○ Over20 weeks/year:$30,000inannual fuel revenue
● LocalEconomy:Lodging, food,car rentals, fuel,andsupplypurchasesfrom Coalingabusinesses ● FacilityInvestment:Willingtoimproveorbuildout infrastructureonleasedland ● NationalRecognition:Long-term government trainingpresenceincreasesvisibilityandgranteligibilityfor theairport NextSteps
Weareopentodiscussingleaseterms, infrastructureoptions,andjoint investmentopportunities.Ourgoal istocreatealow-impact,high-value partnership withlastingbenefitsfor thecityandairport.

Contact Information
MattLeonard
[email protected]
+1.617.899.6357
PeteLubrano
[email protected]
+1.910.691.4666

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Council Recieve and Provide Potential Direction Related to the Coalinga Airshow Scheduled for Saturday September 27, 2025.

Meeting Date: Wednesday, June 18, 2025
From: Sean Brewer, Interim City Manager
Prepared by: Mercedes Garcia, Senior Administrative Analyst I. RECOMMENDATION:

Staff is requesting that the Council receive the report and update on the Coalinga Airshow set for September 27, 2025, to be held at the New Coalinga MunicipalAirport and provide direction as deemed necessary.

II. BACKGROUND:

The Airshow was previously discussed at the January 16, 2025 City Council meeting which included an update from the ICAS conference.

III. DISCUSSION:

This is a brief update to confirm Council is committed to moving forward with the Airshow to include performers. Staff was has contact a variety of performers to include a demo team, single aerobatic, paratroopers and warbirds.

Company
Name
Type
Aircraft
Performance
Type
Performance
Fee
Hotel
Requirements
Vehicle
Requirements
Palms
Springs Air
Museum
P-63 Passes during
show and
departure
$7,500 1 room, 2 nights 1 Rentalcar
Sukhoi West
Demo Team
SU-26 $6,000 4 rooms, 2 nights 1 Rentalcar
Tony Higa
Airshows
Pitts S1S Single aerobatic $3,500 2 rooms, 2 nights 1 Rentalcar Tucker’s Air
Patrol
Rescue 82
Comedy,
Crash,
$10, 000 3 rooms, 2 nights 1 Rentalcar
The Gooney
Bird Group
Inc
Warbird $5,400
Momentum
Tactical
Paratroopers $2,900
$35,300 $3,200 $640
Performance
Total
$39,140
The City plans to cover the cost of performers and associated event expenses through a combination of sponsorships, ticket sales, parking revenue, and other event-related proceeds. As discussed in previous meetings, this is not guaranteed, but staff will make every effort to make the event cost as neutralas possible.

Upon City Council review and concurrence with the report, staff will proceed with executing performance contracts, securing hotelaccommodations at the Best Western, and arranging for vehicle rentals through Enterprise. Additionally, staff will begin developing a comprehensive sponsorship package to support the event. This package willenable the City to actively promote the event and begin soliciting sponsorships from localand regional partners.

IV. ALTERNATIVES:

Do not move forward with airshow performers.

V. FISCAL IMPACT:

Will be determined by Council decision. The Airshow in the amount of $50,000 is budgeted in the Airport budget for FY 25-26 which also has a $50,000 cost neutral revenue source to offset the expense.

ATTACHMENTS:

File Name Description
NoAttachments Available

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Discussion, Direction and PotentialAction Related to an Ambulance Rate Adjustment
Meeting Date: Wednesday, June 18, 2025
From: Sean Brewer, Interim City Manager
Prepared by: Greg DuPuis, Fire Chief
I. RECOMMENDATION:

The Fire Chief and Interim City Manager recommend that the City Councilapprove Resolution No. 4277, Approving an Updated Ambulance Service Rate Structure, including a tiered base rate structure and a revised mileage rate of $30 per mile, effective July 1, 2025.

II. BACKGROUND:

The City of Coalinga Fire Department is proposing a structured update to its ambulance service rate schedule. This revision is crucialconsidering the substantial increase in Fire Department operating costs since the last rate adjustment in 2014. With an expanding service area exceeding 1,200 square miles, including the City of Huron, and rising call volumes nearing 3,500 annually, Coalinga's Fire Department is financially strained. Despite state and federal supplemental funding through VRRP IGT and PP-GEMT programs, the Department faced a shortfall of over $2.6 million in FY 2023/24, necessitating significant General Fund contributions to maintain operations. This proposal outlines a plan to implement a fair, tiered rate increase that aligns with regional benchmarks and ensures long-term service sustainability without impacting residents’ outof-pocket costs.

This proposal presents a comprehensive strategy to address Coalinga’s long-standing Fire Department funding challenges. By implementing a tiered ambulance rate structure, the Department aims to improve cost recovery, reduce dependency on the General Fund, and reinvest in Fire and EMS operations. The proposed rates are in line with regionalaverages, and AB 716 ensures that uninsured and low-income residents are protected from increased out-of-pocket costs. Additionally, with EMS call volume growing at an average annual rate of 3%, this structure will support the long-term sustainability of our emergency services. The council is encouraged to approve the proposed rates to secure the future of high-quality, community-based Fire and EMS delivery.

III. DISCUSSION:

The City of Coalinga has not adjusted its ambulance rates since 2014. Over that time, EMS operationalcosts have increased significantly, while the City's flat-rate billing structure has remained static. The proposed adjustment introduces tiered rates aligned with ALS and BLS service levels, and adjusts the mileage rate from $32 to $30 to enhance fairness for rural residents.

It is recommended that we adopt a revised rate structure that reflects or exceeds county averages to ensure sustainability of Fire Department operations and improve cost recovery. The recommended rates position the City competitively, while remaining within a reasonable range compared to neighboring jurisdictions. The Service Type Base Rate Mileage (per
mile)
Disposable
Supplies
Treat-NoTransportNon-Transport
ALS-1 $2,600.00 $30.00 $415.00 $325.00 $325.00
ALS-2 $2,950.00 $30.00 $415.00 $325.00 $325.00
BLS $2,100.00 $30.00 $415.00 $325.00 $325.00
proposed rates reflect the reasonable costs to the City of conferring the benefit of high-quality ALS ambulance services, which include competitive wages, 24/7 readiness, and medically necessary equipment and protocols.

Current Rate Structure
Service Type Base Rate Mileage (per
mile)
Disposable
Supplies
Treat-NoTransportNon-Transport
ALS-1 $1,410.00 $32.00 $415.00 $325.00 $325.00
ALS-2 $1,410.00 $32.00 $415.00 $325.00 $325.00
BLS $1,410.00 $32.00 $415.00 $325.00 $325.00
Proposed Rate Structure
All billing will remain compliant with AB 716, which caps charges to uninsured patients and prohibits aggressive collections. Coalinga residents will not pay more out-of-pocket due to this rate change. Hardship policies and compassionate billing remain in place for residents in financial distress.

Implementing tiered ambulance rates is essential for several reasons:

It accurately reflects the medicalcomplexity and resource use of each call.

It ensures the City can recover appropriate reimbursement from Medicare, Medi-Cal, and private insurers.

It aligns with federaland state billing expectations and standards.

It supports long-term financial sustainability by tying revenue to delivered care.

It enhances billing transparency and fairness to the public.

The current flat rate of $1,410 for allambulance transports regardless of medicalcomplexity, staffing level, or emergency status, has placed a significant financial strain on the Coalinga Fire Department. Below are the reasons why this outdated model is unsustainable and inconsistent with standard ambulance billing practices:

It undervalues high-acuity transport. Advanced Life Support (ALS) calls requiring intubation, medication, or cardiac care are billed the same as basic non-emergency transfers, despite vastly different costs and complexity.

It leaves substantial revenue on the table. Medicare, Medi-Cal, and private insurers reimburse more for ALS-1, ALS-2, and emergency responses. Flat-rate billing prevents the Department from capturing the fullamount allowed under these programs.

It is out of step with standard billing practices. Most California providers use tiered rates, charging $2,400–$3,200 for ALS-2 and around $1,800–$2,000 for BLS Emergency. Coalinga’s flat rate is below regionalaverages, even for BLS.

It fails to keep pace with cost inflation. Since 2014, EMS operating costs have more than doubled.

Personnelcosts alone increased 138%, while ambulance replacements and fuel prices rose by 60–90%.

It creates an unsustainable reliance on the General Fund. Coalinga collects only $800 per callafter reimbursements, far below the actualcost. The City must make up the difference, draining other essential services.

Transitioning to a tiered rate structure is not only standard practice, but it also ensures fairness, enhances revenue recovery, and supports operational sustainability.

One of the most important considerations in implementing a new ambulance rate structure is how it willaffect the residents. The following points address the community impact and highlight key protections and benefits built into the proposal:

Most residents will see no out-of-pocket impact. Thanks to California’s AB 716 legislation (effective January 2024), uninsured patients cannot be charged more than Medicare or Medi-Cal rates. Patients with private insurance are only responsible for their in-network cost-sharing amounts (co-pay). Balance billing is prohibited, and there are restrictions on collections, credit reporting, or legalaction within 12 months of billing.

Insurance providers, not individuals, will bear the financial impact. The proposed rates target reimbursement improvements from Medicare, Medi-Cal, and private insurers. This ensures cost recovery without raising financial pressure on residents.

The rate adjustment will support service continuity and quality. Increased revenue will help fund equipment, ambulance replacements, staff recruitment, training of personneland a timely 911 response.

This protects public safety and service reliability across Coalinga.

Transparent communication with the public willcontinue. The City of Coalinga Fire Department is committed to making billing practices clear and accessible. Residents will receive information about their protections, rights under AB 716, and what they can expect on ambulance bills.

The rate increase is focused on recovering costs from insurers and government programs, not residents. Legal protections and program safeguards ensure that Coalinga’s citizens remain protected from financial hardship while benefiting from continued investment in the Fire Department’s quality and coverage.

Another concern often raised with ambulance billing is how it affects patients whose insurance does not include the provider as In-Network. California’s AB 716 law, effective January 2024, provides critical safeguards to Out-of-Network charges as well:

AB 716 Caps Out-of-Network Charges – Uninsured or out-of-network patients cannot be charged more than Medicare/Medi-Calallowed rates. No balance billing. Collections are prohibited for 12 months.

Patients Only Pay In-Network Cost Sharing – Even if Coalinga is out-of-network, insured patients only pay normalcopays or deductibles.

The City Absorbs Write-Offs, Not the Resident. The gap between insurer payment and the billed charge is written off by the City, not charged to the patient.

Residents are protected from financial harm, and the proposal focuses on recovering appropriate reimbursements from payors, not individuals.

To ensure that ambulance rates remain aligned with actual service costs and to avoid another prolonged gap like the 11 years between 2014 and 2025, the Department would like to implement a structured process for regular review and adjustment. The following measures are recommended:

Annual Review – Require an annual review of ambulance rates using the Fresno County CCEMSA Rate Survey, or Consumer Price Index (CPI) for medical services or the nationalAmbulance Inflation Factor (AIF). This provides a consistent measure to assess cost changes without committing to automatic increases.
3-Year Rate Adjustment Cycle – Institute a formal policy to evaluate and adjust EMS rates no less than every three years. This keeps rate changes gradual, reasonable, and reflective of evolving operational needs.

Annual EMS Revenue & Cost Recovery Report – Staff should provide an annual report to City Council showing EMS operating costs, collected revenue, cost recovery percentage, and projected funding surplus or shortfall.

Inclusion in Strategic Planning and Fee Updates – EMS rates should be incorporated into regular master fee schedule reviews and long-term financial plans to ensure consistency across City services.

If ambulance service rates are not adjusted, the Coalinga Fire Department willcontinue to face a structurally unsustainable funding model. This would have wide-reaching effects on operations, staffing, and long-term service quality.

In accordance with California Government Code § 66014, the proposed ambulance rate structure reflects the City’s documented, itemized cost of delivering emergency medical services. The total EMS-related budget for FY 23/24 was approximately $4.12 million. The proposed rates are projected to recover this cost, using a conservative 60% net collection assumption. The rates have been validated using third-party billing data, regional benchmarks, and actual transport volumes. No portion of the rate proposal exceeds the cost of conferring the EMS benefit to the public. By adopting these practices, the City of Coalinga can ensure a stable, forward-looking funding model that protects essential Fire Department services and maintains financial resilience.

IV. ALTERNATIVES:

1. Do not accept the rate increase (not recommended)

2. Council may consider a reduced rate increase (10%, below recommendation). This would lower projected revenue but still improve sustainability. Maintaining the current flat-rate model will leave the department underfunded and unable to absorb future cost increases.

V. FISCAL IMPACT:

Under the new proposal, the City is projected to collect $5.67 million annually using a conservative 60% net assumption. This projection uses tiered rates for ALS-1 ($2,600), ALS-2 ($2,950), and BLS ($2,100), with a mileage rate of $30 per mile based on a weighted average transport distance of 37 miles. The new rate structure brings Coalinga in line with regionalagencies, preserves affordability, and accounts for long-distance rural transports.

ATTACHMENTS:

File Name Description
Copy_of_4-24_Amb_Rate_Survey_Summary-Report.csv.xlsx CCEMSA Ambulance Rate Survey 2024 Ambulance_Proposal_Edited_Final_05_13_2025.pdf Full Ambulance Rate Proposal RESO_No._4277_Approving_and_updated_ambulance_service_rate_structure_.pdf Resolution No. 4277 Central California EMS Agency
Ambulance Rate Survey
November 2021
County Agency
ALS-1
Emergency
Base Rate
ALS-1
Base Rate
ALS-2
Base Rate
BLS
Base Rate
BLS
Emergency
Base Rate
Mileage
(Per Mile)
Night
Charge
Oxygen
Admin. EKG Disposable Supplies IV Admin.

NonTransport
ALS
Treatment
NonTransport
Assessment
Charge
Stand-By
(Waiting
with Patient/
15 min
Special
Event /
Stand-By
(2 staff)

PER HOUR
Paramedic
Intercept
Specialty
Care
Transport
NonTransport
BLS
Treatment
Special
Event/
Stand-by
(1 staff)

PER HOUR
Fresno Sequoia Safety Council $2,400.00 $2,400.00 $2,400.00 $1,900.00 $1,900.00 $55.00 $165.00 $20.00 $25.00 $685.00 $375.00 $55.00 $375.00Fresno Selma City Fire Dept Ambulance $2,394.00 $2,394.00 $2,793.00 $1,995.00 $1,995.00 $44.00 $299.00 $299.00 $299.00Fresno American Ambulance - Fresno EOA $2,344.00 $1,481.00 $2,736.25 $1,234.00 $1,974.00 $49.00 $500.00 $200.00 $40.00 $1,741.25 $3,233.75Kings American Ambulance - Kings County $2,344.00 $1,481.00 $2,736.25 $1,234.00 $1,974.00 $49.00 $525.71 $210.28 $40.00 $1,743.24 3.233.75Madera Pistoresi Ambulance $2,300.00 $2,300.00 $2,700.00 $1,200.00 $1,950.00 $46.00 $120.00 $110.00 Various Various $500.00 $500.00 $37.50 $500.00 Tulare (New) American Ambulance of Visalia $2,291.70 $1,469.80 $3,350.50 $1,172.80 $1,939.10 $49.20 $800.00 $500.00 $61.80 $247.20 $1,800.00 $3,936.70 $500.00 $147.60Tulare (New) Exeter Dist. Ambulance $2,291.70 $1,469.80 $3,350.50 $1,172.80 $1,939.10 $49.20 $800.00 $500.00 $61.80 $247.20 $1,800.00 $3,936.70 $500.00 $147.60Tulare (New) Imperial Ambulance Service $2,291.70 $1,469.80 $3,350.50 $1,172.80 $1,939.10 $49.20 $800.00 $500.00 $61.80 $247.20 $1,800.00 $3,936.70 $500.00 $147.60Tulare (New) LifeStar Ambulance Service $2,291.70 $1,469.80 $3,350.50 $1,172.80 $1,939.10 $49.20 $800.00 $500.00 $61.80 $247.20 $1,800.00 $3,936.70 $500.00 $147.60Tulare (New) Tule River Ambulance $2,291.70 $1,469.80 $3,350.50 $1,172.80 $1,939.10 $49.20 $800.00 $500.00 $61.80 $247.20 $1,800.00 $3,936.70 $500.00 $147.60Tulare (New) Camp Nelson Ambulance $2,291.70 $1,469.80 $3,350.50 $1,172.80 $1,939.10 $49.20 $800.00 $500.00 $61.80 $247.20 $1,800.00 $3,936.70 $500.00 $147.60 Fresno Kingsburg City Fire Dept Ambulance $2,196.43 $1,737.44 $3,209.76 $1,614.84 $1,857.95 $48.62 $146.92 $168.19 $273.51 $315.37 $866.00 $555.30 $80.00 $1,937.00 $3,600.00 $555.30Madera Sierra Ambulance $2,016.95 $2,016.00 $2,016.95 $1,519.40 $1,519.40 $42.50 $140.00 $40.00 $25.00 $225.00 $150.00 $95.00 $150.00 Tulare Dinuba Fire Dept Amb - Non-City Resident $2,017.00 $1,917.00 $2,949.00 $729.00 $1,706.00 $44.70 $131.00 $106.00 $131.25 $833.00 $544.00 $45.00 $544.00 Tulare Dinuba Fire Dept Amb - City Resident $1,917.00 $1,917.00 $2,949.00 $1,032.00 $1,506.00 $44.70 $131.00 $106.00 $131.25 $833.00 $544.00 $45.00 $544.00Fresno Sanger City Fire Dept Ambulance $1,500.00 $1,500.00 $1,500.00 $1,300.00 $1,300.00 $32.00 $120.00 $195.00 $325.00 $275.00Fresno Coalinga City Fire Dept Ambulance $1,410.00 $1,410.00 $1,410.00 $1,410.00 $1,410.00 $32.00 $120.00 $300.00 $415.00 $325.00 $325.00 $65.50 $325.00 Average $2,152.33 $1,727.78 $2,794.31 $1,306.18 $1,807.47 $46.04 $136.31 $130.65 $150.13 $365.19 $25.00 $630.39 $418.91 $58.25 $247.20 $1,802.39 $3,806.74 $437.82 $147.60 Printed by the Central California EMS Agency 6/4/2025
Central California EMS Agency
Ambulance Bill Scenario Detail
November 2021
County Agency
Ambulance
Bill Base Rate
Mileage
Charge
Emergency
Charge Night Charge
Oxygen
Charge EKG Charge Supplies MEDS IV
Fresno Kingsburg City Fire Dept Ambulance $3,290.65 $2,196.43 $232.00 $140.20 $160.50 $261.00 $300.95Fresno Sequoia Safety Council $2,910.00 $2,400.00 $275.00 $165.00 $20.00 $25.00 $25.00Madera Pistoresi Ambulance $2,700.00 $2,300.00 $230.00 $120.00 $10.00 $40.00Fresno Selma City Fire Dept Ambulance $2,614.00 $2,394.00 $220.00Tulare Dinuba Fire Dept Amb - Non-City Resident $2,608.75 $2,017.00 $223.50 $131.00 $106.00 $131.25Fresno American Ambulance - Fresno County $2,589.00 $2,344.00 $245.00Kings American Ambulance - Kings County $2,589.00 $2,344.00 $245.00Tulare American Ambulance of Visalia $2,537.70 $2,291.70 $246.00Tulare Camp Nelson Ambulance $2,537.70 $2,291.70 $246.00Tulare Exeter Dist. Ambulance $2,537.70 $2,291.70 $246.00Tulare Imperial Ambulance Service $2,537.70 $2,291.70 $246.00Tulare LifeStar Ambulance Service $2,537.70 $2,291.70 $246.00Tulare Tule River Ambulance $2,537.70 $2,291.70 $246.00Tulare Dinuba Fire Dept Amb - City Resident $2,508.75 $1,917.00 $223.50 $131.00 $106.00 $131.25Madera Sierra Ambulance $2,434.45 $2,016.95 $212.50 $140.00 $40.00 $25.00Fresno Coalinga City Fire Dept Ambulance $2,105.00 $1,410.00 $160.00 $120.00 $190.00 $225.00Fresno Sanger City Fire Dept Ambulance $1,975.00 $1,500.00 $160.00 $120.00 $195.00 Prepared by the Central California EMS Agency - 6/4/2025 Coalinga Fire Department
Ambulance Rate Adjustment Proposal
Date: June 18, 2025
Prepared By: Greg DuPuis, Fire Chief

Coalinga Fire Dept Ambulance Rate Proposal – Page 1
Introduction
The City of Coalinga Fire Department is proposing a structured update to its ambulance service rate schedule. This revision is crucial considering the substantial increase in emergency medical services (EMS) operating costs since the last rate adjustment in 2014. With an expanding service area exceeding 1,200 square miles, including the City of Huron, and rising call volumes nearing 3,500 annually, Coalinga's Fire Department is financially strained. Despite state and federal supplemental funding through VRRP IGT and PP-GEMT programs, the Department faced a shortfall of over $2.6 million in FY 2023/24, necessitating significant General Fund contributions to maintain operations. This proposal outlines a plan to implement a fair, tiered rate increase that aligns with regional benchmarks and ensures long-term service sustainability without impacting residents’ out-of-pocket costs.

This proposal presents a comprehensive strategy to address Coalinga’s long-standing Fire Department funding challenges. By implementing a tiered ambulance rate structure, the Department aims to improve cost recovery, reduce dependency on the General Fund, and reinvest in Fire and EMS operations. The proposed rates are in line with regional averages, and AB 716 ensures that uninsured and low-income residents are protected from increased out-of-pocket costs. Additionally, with EMS call volume growing at an average annual rate of 3%, this structure will support the long-term sustainability of our emergency services. The council is encouraged to approve the proposed rates to secure the future of high-quality, community-based Fire and EMS delivery.

1. Fire Department Operations Overview
The Coalinga Fire Department provides Advanced Life Support (ALS) ambulance services throughout its jurisdiction. Each day, the department deploys three ambulances, two stationed in Coalinga and one in the City of Huron. Units are staffed flexibly with a combination of Firefighter/Paramedics, Firefighter/EMTs, and Non-Safety personnel, based on operational needs. Annually, the system responds to approximately 3,500 EMS calls, resulting in around 2,500 patient transport. For over a decade, all transports have been billed at a flat rate of $1,40, irrespective of the level of care (ALS-1, ALS-2, or BLS), with an additional mileage charge of $32 per mile. This service supports residents of Coalinga, unincorporated areas of Fresno County and the City of Huron, with a payor mix comprised of 53% Medicare/Medi-Cal, 35% private insurance, 10% private pay, and 2% uninsured or uncompensated patients.

2. Operational Cost Increases: 2014 vs 2025 (with % Change) The table below details the increase in operational Fire Department costs over the last decade. It includes both the original and projected costs, along with the percentage change from 2014 to 2025.

The personnel increase represents an increase in personnel line staff with the creation of the EMS Division in 2021.

Coalinga Fire Dept Ambulance Rate Proposal – Page 2
These increases justify the proposed ambulance rate adjustment and reflect broader economic trends affecting public safety services.

Category 2014 Cost 2025 Cost Increase (%)
Personnel $2,100,000 $5,000,000 138%
Ambulance (per unit) $240,000 $460,000 92%
Medical Supplies $40,000 $70,000 75%
Fuel $75,000 $125,000 67%

3. EMS Revenue and Budget Composition: FY 2023/24
The following table presents a breakdown of the Department’s EMS financial composition for Fiscal Year 2023/24. Despite billing $3.5 million in ambulance services, actual collections and supplemental reimbursements were insufficient to meet the total Fire Department operating budget of $6.86 million.

As a result, the City had to subsidize the difference through its General Fund.

Revenue Source / Expense Amount (USD)
Ambulance Billing (Billed) $3,500,000
Ambulance Receipts (Collected) $1,800,000
VRRP IGT Reimbursement $1,700,000
PP-GEMT Reimbursement $700,000
Total Collected Revenue $4,200,000
Fire Department Operating Budget $6,857,215
Shortfall (Subsidized by General Fund) ($2,657,215)

4. EMS Rate Structure: Current vs Recommended
A comparison of Coalinga's current ambulance rates to the Fresno County average reveals significant underbilling, particularly for ALS (Advanced Life Support) services. The following table summarizes the discrepancies:

Coalinga Fire Dept Ambulance Rate Proposal – Page 3
Metric Coalinga Rate County Average Difference
ALS-1 Rate $1,410.00 $2,152.33 $742.33
ALS-2 Rate $1,410.00 $2,794.31 $1,384.31
BLS Rate $1,410.00 $1,306.18 ($103.82)
Mileage Rate $32.00 $46.04 $11.44

5. Rate Comparison and Proposed Rate Alternatives
To assess the competitiveness and appropriateness of Coalinga’s current and proposed ambulance rates, the following tables compare them against other Fresno County agencies.

This table presents a comparison of ambulance service rates (ALS-1, ALS-2, BLS) among Fresno County providers, highlighting Coalinga City Fire Department's rates and the differences from other agencies. It includes both absolute and percentage differences, as well as average values for each rate category. (See attached Ambulance Rate Survey for full chart)
Rate Type Sequoia Selma FD American Kingsburg Sanger Coalinga Average ALS-1 $2,400.00 $2,394.00 $2,344.00 $2,196.43 $1,500.00 $1,410.00 $2,040.74 ALS-2 $2,400.00 $2,793.00 $2,736.25 $3,209.76 $1,500.00 $1,410.00 $2,341.50 BLS Rate $1,900.00 $1,995.00 $1,234.00 $1,614.84 $1,300.00 $1,410.00 $1,575.64 Difference
from
(ALS-1)
$990.00 $984.00 $934.00 $786.43 $90.00 $0.00 $630.74
Difference
from
(ALS-2)
$990.00 $1,383.00 $1,326.25 $1,799.76 $90.00 $0.00 $931.50 Recommendation
It is recommended that we adopt a revised rate structure that reflects or exceeds county averages to ensure sustainability of Fire Department operations and improve cost recovery. The recommended rates position the City competitively, while remaining within a reasonable range compared to neighboring jurisdictions.

Coalinga Fire Dept Ambulance Rate Proposal – Page 4
Current Rate Structure
Service Type Base Rate Mileage (per
mile)
Disposable
Supplies
Treat-NoTransportNonTransport
ALS-1 $1,410.00 $32.00 $415.00 $325.00 $325.00
ALS-2 $1,410.00 $32.00 $415.00 $325.00 $325.00
BLS $1,410.00 $32.00 $415.00 $325.00 $325.00
Recommended Rate Structure
Service Type Base Rate Mileage (per
mile)
Disposable
Supplies
Treat-NoTransportNonTransport
ALS-1 $2,600.00 $30.00 $415.00 $325.00 $325.00
ALS-2 $2,950.00 $30.00 $415.00 $325.00 $325.00
BLS $2,100.00 $30.00 $415.00 $325.00 $325.00
Adjusted Mileage Rate to Address Rural Access Challenges Coalinga residents must travel long distances for medical care; aside from Coalinga Regional, the nearest hospitals are 40 to 60 miles away. At the originally proposed increase from $32 to $50/mile rate, this results in significantly higher bills compared to urban areas. To address this concern and promote billing fairness, the following adjustment has been made:
• Reduced Mileage Rate – The proposed mileage rate is lowered from current rate of $32 to $30 per mile.
• Tiered Base Rates Remain Unchanged – ALS-1, ALS-2, and BLS rates remain at proposed levels to reflect complexity of care.
• Addresses Challenges – This ensures Coalinga residents are not penalized for long transport distances.
• Balanced Approach – Maintains cost recovery while acknowledging rural transport realities.

This change ensures the proposal remains fair and balanced while still aligning with the City’s financial goals and operational sustainability.

Coalinga Fire Dept Ambulance Rate Proposal – Page 5
Optional Rate Structures
An Optional tiered reduction of 10% from the recommended rate structure is also presented to support flexibility based on council direction. The following table details the recommended and reduced rate structure:
10% Decrease from Recommended
Service
Type
Proposed 10%
Decrease
Mileage
(per mile)
Disposable
Supplies
Treat-NoTransportNonTransport
ALS-1 $2,600.00 $2,340.00 $30.00 $415.00 $325.00 $325.00 ALS-2 $2,950.00 $2,655.00 $30.00 $415.00 $325.00 $325.00 BLS $2,100.00 $1,890.00 $30.00 $415.00 $325.00 $325.00

6. Refined Daily Cost vs. Revenue per Ambulance
To provide a more accurate view of EMS sustainability, a refined cost analysis was conducted using staffing allocations. Out of 30 total Fire Department personnel, 18 are assigned specifically to ambulance operations or cross-staffed, representing 60% of total staffing costs. This allows a proportional breakdown of EMS operational costs and their comparison to revenue potential. • Total Fire Department Budget – $6.86 million (includes General Fund and IGT Fund). • EMS Personnel Allocation – 18 of 30 staff (60%) are assigned to EMS or cross-staff duties. • Allocated EMS Budget – $6.86M × 60% = $4.12 million/year for EMS operations. • Per-Ambulance EMS Cost – 3 ambulances staffed daily = $4.12M ÷ 3 = $1.37 million/year per ambulance.
• Daily EMS Cost per Ambulance – $1.37M ÷ 365 days = $3,760 per ambulance/day.

Based on current transport volume (2,500 transport/year or 2.3 per ambulance/day), the following revenue comparison outlines current vs. proposed funding outcomes:

Metric Current Rate ($1,410) Proposed Tiered Rate ($2,600) Notes Net Revenue per
Transport
$800 $1,440 Assuming 60%
collection rate
Daily Revenue (2.3
calls)
$1,840 $3,310 Based on avg.
daily transports
Coalinga Fire Dept Ambulance Rate Proposal – Page 6
Daily Cost per
Ambulance
$3,760 $3,760 From EMS
allocation
model
Net Daily Gap -$1,920 -$450 Near breakeven with
proposed rates

7. EMS Payor Mix
Understanding the EMS payor mix is critical to evaluating reimbursement rates and revenue recovery.

The following pie chart reflects the updated payor mix based on actual CRV billing data for FY 2023/24, which included 3,010 EMS transports.

8. EMS Transport Volume by Payor Type – FY 2023/24 (CRV Report)
The table below summarizes the number of EMS transports by payor type based on CRV billing records for the fiscal year 2023/24. This data is the basis for the updated payor mix chart and supports the modeling assumptions used throughout the proposal.

Payor Type Number of Transports Percentage of Total (3,010 Transports) Medi-Cal / Medicaid 1,001 33.3%
Coalinga Fire Dept Ambulance Rate Proposal – Page 7
Medicare 577 19.2%
Private Insurance 476 15.8%
Custody (DOC/State) 609 20.2%
Other / Uninsured 47 1.5%

9. Understanding Ambulance Billing and the Importance of Tiered Rates
Ambulance billing is based on the level of medical care provided during patient transport. The proposed rate structure introduces service-specific charges that align with national billing standards. Below are definitions of common transport types and their impact on revenue recovery:
• ALS-1 Emergency Base Rate: Advanced Life Support Level 1 – Emergency is triggered during 911 responses that include at least one ALS-level intervention, such as cardiac monitoring or IV therapy.

This is one of the highest reimbursed categories due to the urgency and advanced care provided. • ALS-1 Base Rate: Applies to non-emergency transports where ALS interventions are provided. Billed lower than ALS-1 Emergency, but higher than BLS, it reflects advanced care without urgent dispatch. • ALS-2 Base Rate: Used for transports involving three or more ALS procedures or critical interventions like intubation or cardiac drug administration. It receives the highest reimbursement level.
• BLS Base Rate: Basic Life Support care without ALS intervention, often for non-emergency transfers.

It is the lowest base rate.
• BLS Emergency Base Rate: Used during 911 responses where only BLS care is needed. It receives higher reimbursement than regular BLS, but less than ALS-level responses.

Implementing tiered ambulance rates is essential for several reasons:
• It accurately reflects the medical complexity and resource use of each call. • It ensures the City can recover appropriate reimbursement from Medicare, Medi-Cal, and private insurers.
• It aligns with federal and state billing expectations and standards. • It supports long-term financial sustainability by tying revenue to delivered care. • It enhances billing transparency and fairness to the public.

The current flat rate of $1,410 for all ambulance transports regardless of medical complexity, staffing level, or emergency status, has placed a significant financial strain on the Coalinga Fire Department.

Below are the reasons why this outdated model is unsustainable and inconsistent with standard ambulance billing practices:

Coalinga Fire Dept Ambulance Rate Proposal – Page 8
• It undervalues high-acuity transport. Advanced Life Support (ALS) calls requiring intubation, medication, or cardiac care are billed the same as basic non-emergency transfers, despite vastly different costs and complexity.
• It leaves substantial revenue on the table. Medicare, Medi-Cal, and private insurers reimburse more for ALS-1, ALS-2, and emergency responses. Flat-rate billing prevents the Department from capturing the full amount allowed under these programs. • It is out of step with standard billing practices. Most California providers use tiered rates, charging $2,400–$3,200 for ALS-2 and around $1,800–$2,000 for BLS Emergency. Coalinga’s flat rate is below regional averages, even for BLS.
• It fails to keep pace with cost inflation. Since 2014, EMS operating costs have more than doubled.

Personnel costs alone increased 138%, while ambulance replacements and fuel prices rose by 60– 90%.
• It creates an unsustainable reliance on the General Fund. Coalinga collects only $800 per call after reimbursements, far below the actual cost. The City must make up the difference, draining other essential services.

Transitioning to a tiered rate structure is not only standard practice, but it also ensures fairness, enhances revenue recovery, and supports operational sustainability.

10. Understanding Total Billed Charges vs. Net Charges
It is essential to understand the difference between 'Total Billed Charges' and 'Net Charges after Adjustments' when reviewing EMS revenue and collection data. These two figures reflect different realities in ambulance billing and help contextualize revenue expectations:
• Total Billed Charges – This represents the full amount charged for ambulance services, based on the Department's current rate schedule. We currently charge a flat rate of $1,410 for all transport, regardless of whether the service provided is ALS-2, ALS-1, BLS, or an emergency response. This billed rate is submitted to insurers or billed directly to patients as the initial charge. • Net Charges (After Adjustments) – This is the amount the City is allowed to collect, based on contractual agreements with insurers, Medicare/Medi-Cal fee schedules, and legal requirements like AB 716. For example, if a $1,410 transport is subject to a Medicare rate of $475, the Department must write off the difference and cannot pursue the remaining balance. • Payments Received – This reflects the actual revenue collected after adjustments, discounts, and patient ability-to-pay determinations. It includes insurer payments, Medi-Cal reimbursements, and any patient contributions.
• Why This Distinction Matters – While the full value of services is captured in Total Billed Charges, only the Net Charges are collectible and realistic for budget planning. In FY 2023/24, Coalinga billed $8.07 million in ambulance charges, adjusted to $3.7 million in net charges, and collected $2.58 million resulting in a 57% net collection rate. This supports the proposal’s use of a conservative 60% collection estimate for future planning.

Coalinga Fire Dept Ambulance Rate Proposal – Page 9

11. Community Impact of the Proposed Rate Adjustment
One of the most important considerations in implementing a new ambulance rate structure is how it will affect the residents of Coalinga. The following points address the community impact and highlight key protections and benefits built into the proposal:
• Most residents will see no out-of-pocket impact. Thanks to California’s AB 716 legislation (effective January 2024), uninsured patients cannot be charged more than Medicare or Medi-Cal rates.

Patients with private insurance are only responsible for their in-network cost-sharing amounts (co-pay). Balance billing is prohibited, and there are restrictions on collections, credit reporting, or legal action within 12 months of billing.
• Insurance providers, not individuals, will bear the financial impact. The proposed rates target reimbursement improvements from Medicare, Medi-Cal, and private insurers. This ensures cost recovery without raising financial pressure on residents. • The rate adjustment will support service continuity and quality. Increased revenue will help fund equipment, ambulance replacements, staff recruitment, training of personnel and a timely 911 response. This protects public safety and service reliability across Coalinga. • Transparent communication with the public will continue. The City of Coalinga Fire Department is committed to making billing practices clear and accessible. Residents will receive information about their protections, rights under AB 716, and what they can expect on ambulance bills.

Summary: The rate increase is focused on recovering costs from insurers and government programs, not residents. Legal protections and program safeguards ensure that Coalinga’s citizens remain protected from financial hardship while benefiting from continued investment in the Fire Department’s quality and coverage.

Coalinga Fire Dept Ambulance Rate Proposal – Page 10

12. Impact on Out-of-Network Charges and Patient Protections Another concern often raised with ambulance billing is how it affects patients whose insurance does not include the provider as In-Network. California’s AB 716 law, effective January 2024, provides critical safeguards to Out-of-Network charges as well:
• AB 716 Caps Out-of-Network Charges – Uninsured or out-of-network patients cannot be charged more than Medicare/Medi-Cal allowed rates. No balance billing. Collections are prohibited for 12 months.
• Patients Only Pay In-Network Cost Sharing – Even if Coalinga is out-of-network, insured patients only pay normal copays or deductibles.
• The City Absorbs Write-Offs, Not the Resident – The gap between insurer payment and the billed charge is written off by the City—not charged to the patient. • Conclusion – Residents are protected from financial harm, and the proposal focuses on recovering appropriate reimbursements from payors—not individuals.

13. Justification for the Proposed Rate Increase
The proposed ambulance rate adjustment represents a significant increase from Coalinga’s current flat rate of $1,410. However, this change is both necessary and reasonable given the following financial, operational, and compliance-based factors:
• Rates Have Not Increased in Over a Decade – Coalinga's EMS billing rate has remained unchanged since 2014. During this time, operational costs have surged: personnel expenses have increased by 138%, ambulance replacement costs have nearly doubled, and fuel and supply costs have risen by 60–75%. The proposed rates are not excessive; they are long overdue adjustments to reflect actual service costs.
• Current Rates Are Below Regional and State Averages – Coalinga’s $1,410 flat rate is significantly lower than the regional and statewide averages. For example, ALS-2 transports in Fresno County average around $2,788, while BLS Emergency services statewide average $1,800. The new rates will bring Coalinga into alignment with peer agencies.
• Potential for Financial Sustainability – In FY 2023/24, the City subsidized EMS operations with $2.6 million from the General Fund. With the proposed rates and steady call volume growth, EMS has the potential to become fully self-funded by reducing the burden on the City's overall budget. • Resident Financial Protections Remain in Place – The rate increase will not negatively affect citizens’ out-of-pocket costs. AB 716 prohibits balance billing, caps charges for the uninsured, and enforces strict restrictions on collections. Residents will continue to be protected, while the City improves reimbursement from insurers and public programs.
• Could help offset volatility in sales tax revenue decrease from Measure J Coalinga Fire Dept Ambulance Rate Proposal – Page 11

14. Importance of Achieving Fire Department Self-Funding A key long-term benefit of the proposed ambulance rate increase is the potential for the Coalinga Fire Department to become financially self-sustaining. Self-funding carries several operational and fiscal advantages that directly benefit both the department and the community:
• Financial Independence – A self-funded department generates enough revenue to cover its own Fire Department operational costs, reducing or eliminating the need for General Fund subsidies. This frees up City resources for other essential services such as parks, infrastructure, and public works. • Budget Predictability – With stable, recurring EMS revenue, the department can better plan staffing, equipment purchases, and service enhancements without relying on annual allocations or mid-year emergency budget approvals.
• Service Preservation and Expansion – Self-funding allows the department to maintain and even expand its service levels, such as adding an additional firefighter to daily staffing, without interruption or reduction in quality of care.
• Relief for the General Fund – By no longer requiring a $2.6 million annual subsidy, the General Fund can be repurposed to address other community needs or build financial reserves, improving overall municipal health.
• Demonstrated Efficiency and Stewardship – Achieving self-sufficiency reflects positively on the Fire Department’s operational leadership and fiscal management, reinforcing its status as a professional, community-focused agency.

The proposed rate adjustment represents a significant step toward achieving this goal, creating a sustainable EMS funding model that protects both public safety and City finances.

15. Projected Outcome Without Ambulance Rate Adjustment If ambulance service rates are not adjusted, the Coalinga Fire Department will continue to face a structurally unsustainable funding model. This would have wide-reaching effects on operations, staffing, and long-term service quality:
• Continued General Fund Dependency – EMS required a $2.6 million subsidy in FY 2023/24. Without increased revenue, this dependency will persist or worsen, forcing budget trade-offs across City departments.
• Structural Budget Deficit – EMS operational costs increase 5% annually, while call volume rises 3%.

Without rate changes, the revenue gap will compound over time. The EMS Division at a minimum should be self-sustaining and not a burden to the General Fund. • Risk to Staffing and Services – The department may face personnel reductions, delayed equipment replacement, and potential burnout or attrition. Public safety response could suffer. • Missed Revenue Opportunities – Flat-rate billing forfeits significant reimbursement potential. Tiered rates could generate $4.3 million annually (net at 60% collection). • Maintaining the current rate structure exposes the City to financial instability and reduces the Fire Department’s ability to sustain high-quality Fire and EMS services.

Coalinga Fire Dept Ambulance Rate Proposal – Page 12

16. Revenue Projection Based on Actual Hospital Transport Mileage
To better reflect the realities of ambulance usage in Coalinga, a revenue projection was calculated using actual transport data. In FY 2023/24, a total of 113,036 ambulance miles were billed at $32/mile, supporting the transition to a more equitable $30 mileage rate in this proposal.

The most common hospitals transported to by the Coalinga Fire Department are:
• Coalinga Regional Medical Center – 1,013 transports at 2 miles • Hanford Hospital – 1,577 transports at 44 miles
• Regional Medical Center Fresno – 930 transports at 63 miles Based on this distribution, the weighted average transport distance is approximately 37 miles. Using this average mileage and a reduced per-mile charge of $30, the following annual net revenue is projected for 2,500 total transport, assuming a 60% collection rate:

Service Level Current Net Revenue (37 mile
avg. @ $32/mile, 60% collection)
Proposed Net Revenue (37 mile
avg. @ $30/mile, 60% collection)
ALS-1 $1,001,600 $2,895,000
ALS-2 $23,800 $1,263,000
BLS $1,032,000 $1,512,000
Total Net Revenue $2,057,400 $5,670,000
According to CRV billing records for FY 2023/24, the City submitted $8.07 million in total ambulance charges, with net collectible charges totaling $3.7 million and payments received of approximately $2.62 million. This represents an actual net collection rate of 70.8%, confirming strong billing performance.

The proposal continues to use a conservative 60% collection assumption to ensure fiscal prudence.

Note: The City maintains a contractual billing agreement with the California State Hospital-Coalinga for non-emergency ambulance transport. This agreement reimburses services based on the Medicare Fee Schedule PAR rate multiplied by no more than 120% and requires that all non-emergency transport be paid at the BLS rate, regardless of crew level. These rates are lower than the proposed base rates but are already reflected in the City’s revenue projections through a blended 60% collection rate assumption.

Coalinga Fire Dept Ambulance Rate Proposal – Page 13

17. 5-Year Projection: EMS Operating Costs vs Net Revenue The table below compares all projected Fire Department operational costs against all projected net revenue sources over the next five years, assuming a 5% annual increase in expenses and a consistent 60% collection efficiency under the proposed rate structure. This projection highlights a persistent funding gap due to rising costs outpacing revenue growth, underscoring the importance of regular rate reviews, cost containment strategies, and supplemental funding sources to maintain fiscal stability. This shows the importance of having an ongoing rate analysis (projected Net Revenue includes ambulance receipts, VRRP-IGT and PP-GEMT funding sources).

Year Projected Fire
Department Operating
Cost
Projected Net Revenue
(60% Collection)
Surplus / (Deficit)
FY 25/26 $6,857,215 $6,240,255 $-616,960
FY 26/27 $7,200,076 $6,427,203 $-772,873
FY 27/28 $7,560,080 $6,621,075 $-939,005
FY 28/29 $7,938,084 $6,818,409 $-1,119,675
FY 29/30 $8,334,988 $7,022,667 $-1,312,321
FY 30/31 $8,751,737 $7,233,849 $-1,517,888

18. Cost Recovery and Fiscal Impact
A key objective of this proposal is to achieve full cost recovery for Fire Department operations and potentially reduce the burden on the City's General Fund. The analysis below compares Fire Department operational costs with projected revenue under the proposed rate structure. • Fire Department Operational Cost (FY 23/24) – $6.86 million total Fire Department budget × 60% EMS share = $4.12 million annually.
• Projected Net Revenue (at 60% collection)– Based on a $30/mile rate and a 37-mile weighted average transport distance, projected net revenue is $5.67 million annually. • Cost Recovery Margin – The proposed rate structure has the potential to exceed Fire Department operational needs, generating a surplus of approximately $1.55 million to support General Fund operations. Which could potentially be reinvested into increased personnel, fire operations, or capital improvement.

Coalinga Fire Dept Ambulance Rate Proposal – Page 14

19. Long-Term Sustainability and Prevention of Rate Gaps To ensure that ambulance rates remain aligned with actual service costs and to avoid another prolonged gap like the 11 years between 2014 and 2025, the Department would like to implement a structured process for regular review and adjustment. The following measures are recommended:
• Annual Review – Require an annual review of ambulance rates using the Fresno County CCEMSA Rate Survey, or Consumer Price Index (CPI) for medical services or the national Ambulance Inflation Factor (AIF). This provides a consistent measure to assess cost changes without committing to automatic increases.
• 3-Year Rate Adjustment Cycle – Institute a formal policy to evaluate and adjust EMS rates no less than every three years. This keeps rate changes gradual, reasonable, and reflective of evolving operational needs.
• Annual EMS Revenue & Cost Recovery Report – Staff should provide an annual report to City Council showing EMS operating costs, collected revenue, cost recovery percentage, and projected funding surplus or shortfall.
• Inclusion in Strategic Planning and Fee Updates – EMS rates should be incorporated into regular master fee schedule reviews and long-term financial plans to ensure consistency across City services.

By adopting these practices, the City of Coalinga can ensure a stable, forward-looking funding model that protects essential Fire Department services and maintains financial resilience.

20. Summary of the Proposal
This proposal presents a comprehensive, data-driven update to the Coalinga Fire Department ambulance rate structure with the goal of achieving Department self-sufficiency while maintaining fairness for residents. Key elements of the proposal include:
• A transition from a flat-rate system to a tiered base rate model (ALS-1, ALS-2, BLS) reflecting level of care.
• Adjustment of the mileage rate from $32 to $30 per mile to promote fairness for rural transport. • Use of actual transport data to calculate a weighted average mileage of 37 miles per call. • A projected net revenue of approximately $5.67 million annually at 60% collection • Ongoing protection for uninsured and out-of-network patients under AB 716. • Alignment with Fresno County regional averages while reducing patient cost burden for longdistance transports.

Coalinga Fire Dept Ambulance Rate Proposal – Page 15

21. Final Recommendation
Based on operational needs, fiscal performance, legal protections, and regional comparisons, it is recommended that the Coalinga City Council adopt the proposed ambulance rate structure as follows:
• Base Rates: ALS-1: $2,600 | ALS-2: $2,950 | BLS: $2,100 • Mileage Rate: $30 per mile (adjusted downward for fairness) • Average Revenue Expectation: $5.67 million/year at 60% collection • Patient Impact: No increase in resident out-of-pocket cost due to AB 716 protections. • Community Fairness: Mileage reduction offsets long transport distances for Coalinga residents. • Financial Sustainability: Proposal has the potential to fully fund EMS operations and significantly contributes to Fire Department stability.
• Competitive Positioning: Coalinga remains aligned with or below other Fresno County EMS agencies in total cost of care.
• Implement long-term sustainability and prevention rate gaps recommendations.

22. Supporting Data and Attachments
The financial data, regional rate comparisons, and service benchmarks referenced throughout this proposal are supported by the following attachment:
• Attachment A: Ambulance Rate Survey/Billing Scenario Detail– CCEMSA* • Attachment B: Summary by Payor for FY 2023-2024- Wittman *This document includes rate information from regional providers, used to establish the recommended base rates, mileage charges, and service fees. The rate survey provides a benchmark for comparing Coalinga’s current and proposed rates to those in Fresno County and throughout California.

RESOLUTION NO. 4277

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COALINGA APPROVING

AN UPDATED AMBULANCE SERVICE RATE STRUCTURE FOR THE COALINGA FIRE

DEPARTMENT
WHEREAS, the City of Coalinga Fire Department provides essential Emergency Medical Services (EMS), including Advanced Life Support (ALS) ambulance services, to residents, visitors, and surrounding communities; and
WHEREAS, the existing ambulance service rates have not been updated since 2014, despite significant increases in operating costs including a 138% increase in personnel costs, a 92% increase in ambulance replacement costs, and rising fuel and supply expenses; and WHEREAS, the current flat-rate billing model no longer reflects the actual level of care provided and results in under-recovery of costs, necessitating more than $2.6 million in General Fund subsidies in FY 2023/24; and
WHEREAS, the Coalinga Fire Department has developed a tiered ambulance rate proposal based on regional benchmarks, service complexity, and legal standards, which more accurately aligns billing practices with the actual cost of service delivery; and WHEREAS, the proposed rate structure complies with California Assembly Bill 716, which protects residents from out-of-pocket increases by capping uninsured patient charges and prohibiting balance billing for emergency services; and WHEREAS, the City has determined that the proposed rates reflect the reasonable cost to the City of conferring the benefit of high-quality emergency medical services and ensure long-term sustainability of the Fire Department’s EMS operations; and WHEREAS, the proposed rate adjustment has been reviewed by staff and presented in a public Council meeting with opportunity for community input and consideration; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Coalinga as follows:

SECTION 1:

The City Council hereby approves and adopts the revised ambulance rate schedule as follows, effective immediately upon passage:

Service Level Base Rate Mileage Rate Disposable
Supplies
Treat/NonTransport
ALS-1 $2,600 $30/mile $415 $325
ALS-2 $2,950 $30/mile $415 $325
BLS $2,100 $30/mile $415 $325
SECTION 2:

The City Council finds and determines that the adopted rates are consistent with regional standards, represent the reasonable cost of service, and are necessary for the fiscal sustainability and operational integrity of the Coalinga Fire Department.

SECTION 3:

The Fire Chief is authorized to implement the new rate structure and ensure compliance with all applicable billing practices, legal requirements, and patient protections including AB 716.

SECTION 4:

City staff shall include ambulance rate reviews in future master fee schedule evaluations and conduct ongoing analysis of EMS revenues and expenditures to ensure appropriate adjustments are made on a three-year cycle or as otherwise recommended by staff.

PASSED AND ADOPTED by the City Council of the City of Coalinga at a Regular Meeting held on the 18th day of June 2025, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

APPROVED:
_____________________________
Mayor, Nathan Vosburg
ATTEST:
______________________________
City Clerk / Deputy City Clerk

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