Coalinga City Council
June 17, 2026

City of Coalinga Budgeted Elected Officials and Staff 1 Position FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Mayor 111111
Mayor Pro-Tem 111111
City Council 333333
Treasurer 111111
City Clerk 000000
Total 666666
Position FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 City Manager 111111
Assistant to City Manager/Dep City Clerk 000000
Assistant to City Manager/City Clerk 111111
Senior Administrative Analyst 111111
Code Enforcement Officer 111111
Public Outreach Coordinator 000011
Court Services Clerk 000011
Custodian 100000
Custodian (part-time) 000000
Bus Driver 000000
Lead Bus Driver 000000
Relief Bus Driver 000000
City Ambassador 10 10 10 10 10 10
Total 15 14 14 14 16 16
Position FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Human Resources Director/Manager 000001
Human Resources Analyst 111122
Human Resources Generalist 111100
Human Resources Assistant (part-time) 0 0 0 0 0 0
Committee for Employee Appeals 333333
Committee for Employee Appeals (Alt) 222222
Total 777778
Position FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Financial Services Director 111111
Deputy Financial Services Manager 000001
Financial Services Supervisor 111111
Junior Accountant/Accountant 221111
Business Systems Analyst 000010
Financial Analyst 000001
Accounting Technician 001221
Senior Account Clerk 000001
Account Clerk III 222232
Account Clerk II 222111
Account Clerk I 111100
Total 9 9 9 9 10 10
Position FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Community Development Director 000000
Certified Building Official/Building Inspector 111111
Planning Commisioner 555555
Total 666666
Position FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Police Chief 111111
Commander 111111
Lieutenant 000000
Sergeant 555555
Corporal 244444
FY26/27 Budgeted Positions

City of Coalinga Budgeted Elected Officials and Staff 2 Position FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 School Resources Officer 211111
Police Officer 10 10 10 12 12 12
Public Safety Dispatcher 000000
Public Safety Dispatcher - Part-Time 000000
Records Clerk 000011
Property and Evidence Technician 000011
Property and Evidence Technician (Reserve) 000000
Police Technician III 111100
Police Technician II 113300
Police Technician I 443300
Police Technician I-III Part-Time 442200
Public Dispatcher 000044
Public Dispatcher - Part-Time 000022
Dispatch Supervisor 000011
Secretary to Chief of Police 111111
Animal Control/Com Services Officer 0 0 0 1 1 1
Animal Control/Com Services Officer (p/t) 0 0 1 0 0 0
Crossing Guard- Paid 000000
Crossing Guard- Unpaid 000000
Records Clerk- Volunteer 000000
Reserve Sergeant- Paid 000000
Reserve Police Officer- Paid 000011
Citizen on Patrol- Volunteer 888888
Total 40 41 41 43 44 44
Position FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Fire Chief 111111
Fire Division Chief 111000
Battalion Chiefs 000333
Captain 334333
Engineer 333333
Firefighter/Paramedic 999998
Firefighter/EMT 333347
Office Assistant 000100
Office Assistant- Volunteer 000000
Administrative Secretary (Fire) 111111
Reserve Firefighter/EMT/Paramedic 666620
Non-Safety Paramedic 333333
Non-Safety EMT 333333
Per Diem Non-Safety Paramedic 0 0 2 2 6 10
Per Diem Non-Safety EMT 002263
Total 33 33 38 40 44 45
Position FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Assistant City Manager 111111
Administrative Secretary 111111
Public Works & Utilities Director 000000
Public Works Supervisor 111111
Utilities Supervisor 111111
Public Utilities Coordinator 111100
Assistant Engineer 000000
Secretary 000000
Assistant Field Services Manager 000000
Meter Reader 000222
Maintenance Worker III 222222
Maintenance Worker I-II 888889
Equipment Mechanic 111111
Lube Tech 000011
Maintenance Worker I/Street Sweeper 111111
Groundskeeper 224444

City of Coalinga Budgeted Elected Officials and Staff 3 Position FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Chief Plant Operator 111100
Water Operator Apprentice-IV 113311
Water Operator I-III 440044
Water Operator Apprentice 000000
Water Operator I-III (part-time) 222222
Waste Water Operator Apprentice-II 0 0 2 2 1 1
Total 27 27 29 31 31 32
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Total Number of City Employees 143 143 150 156 164 167

General Fund

FY26/27 Proposed Budget
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
100 - General Fund Reserve
Revenue
400 - REVENUES
100-400-44010 Interest Earned 39,288 53,597 128,600 128,600 128,300 (300) (300) 0% 100-400-49320 Transfer From General Fund 2,320,255 - - - - - - 0% Revenue Total 2,359,543 53,597 128,600 128,600 128,300 (300) (300) 0% Expenditure
900 - TRANSFERS TO OTHER FUNDS
100-900-94073 Transfer to General Fund 523,544 2,676,320 1,600,500 - - (1,600,500) - -100% No anticipated Transfers Expenditure Total 523,544 2,676,320 1,600,500 - - (1,600,500) - -100% Department Net 1,835,999 (2,622,723) (1,471,900) 128,600 128,300 (1,600,800) (300) 100 - General Fund Reserve
100 - General Fund Reserve

Type Revenue
Fund 101 - General FundDepartment 2026 Adopted Budget 2027 Base Budget Request (+/-) 2027 Proposed Budget % Change by Department 101 - General Fund 14,376,600 14,376,600 (79,000) 14,297,600 -0.55% 400 - REVENUES 11,957,800 11,957,800 (2,222,000) 9,735,800 -22.82% 416 - FIRE/EMS DEPARTMENT 2,367,100 2,367,100 2,003,000 4,370,100 45.83% 435 - AIRPORT OPERATIONS 51,700 51,700 140,000 191,700 73.03% Grand Total 14,376,600 14,376,600 (79,000) 14,297,600 -0.55% Percent Change from prior Year -0.55%
Type ExpenditureFund 101 - General FundDepartment 2026 Adopted Budget 2027 Base Budget Request (+/-) 2027 Proposed Budget % Change by Department 101 - General Fund 16,261,400 11,106,800 7,029,160 18,136,000 11.53% 401 - ELECTED OFFICIALS 358,600 328,100 93,060 421,200 17.46% 404 - COMMUNITY DEVELOPMENT 616,400 330,200 1,539,500 1,869,700 203.33% 405 - ADMINISTRATIVE SERVICES DEPT. 330,000 320,000 146,500 466,500 41.36% 406 - FINANCIAL SERVICES DEPARTMENT 359,900 317,000 71,400 388,400 7.92% 408 - HUMAN RESOURCES DEPT 202,200 189,700 175,600 365,300 80.66% 413 - POLICE DEPARTMENT 5,411,600 4,701,100 1,093,100 5,794,200 7.07% 415 - POLICE - ANIMAL CONTROL 119,000 119,000 15,800 134,800 13.28% 416 - FIRE/EMS DEPARTMENT 5,175,100 3,506,100 1,709,600 5,215,700 0.78%431 - SERVICE CENTER DEPARTMENT 46,000 41,000 29,700 70,700 53.70% 432 - BLDGS & GROUNDS MAINTENANCE 751,900 503,900 42,900 546,800 -27.28% 435 - AIRPORT OPERATIONS 531,900 231,900 255,700 487,600 -8.33% 440 - MUNICIPAL GROUNDS MAINT 2,358,800 518,800 1,856,300 2,375,100 0.69% 540 - TRANSIT OPERATIONS - - - - -
900 - TRANSFERS TO OTHER FUNDS - - - - -
Grand Total 16,261,400 11,106,800 7,029,160 18,136,000
Percent Change from prior Year 11.53%
General Fund - FY26/27 Proposed Budget Summary

401 - ELECTED OFFICIALS; 421,200.00 ; 2% 404 - COMMUNITY DEVELOPMENT; 1,874,700.00 ; 10%
405 - ADMINISTRATIVE SERVICES DEPT.;
466,500.00 ; 3%
406 - FINANCIAL SERVICES DEPARTMENT;
388,400.00 ; 2%
408 - HUMAN RESOURCES DEPT; 365,300.00 ;
2%
413 - POLICE DEPARTMENT; 5,810,700.00 ;
32%
415 - POLICE - ANIMAL CONTROL; 134,800.00
; 1%
416 - FIRE/EMS DEPARTMENT; 5,215,700.00 ;
29%
431 - SERVICE CENTER DEPARTMENT;
70,700.00 ; 0%
432 - BLDGS & GROUNDS MAINTENANCE;
546,800.00 ; 3%
435 - AIRPORT OPERATIONS; 487,600.00 ; 3%
440 - MUNICIPAL GROUNDS MAINT;
2,375,100.00 ; 13%
FY26/27 101 - General Fund Proposed Expenditure Budget
FY26/27 Proposed Expenditure Budget

FY26/27 Proposed Budget
Fund 101 - GENERAL FUND
Department: 400 - REVENUES
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget FY26 vs. FY27
%
Budget
Change Comments
101 - General Fund
400 - REVENUES
101-400-40010 Current Year Secured Tax 441,176 449,360 440,000 440,000 10,000 450,000 10,000 2% 101-400-40020 Prior Year Secured Tax - - - - - - 0% -101-400-40030 Supplemental Secured Tax 36,703 47,712 28,000 28,000 10,000 38,000 10,000 36% 101-400-40040 Current Year Unsecured Tax 70,888 79,475 65,000 65,000 10,000 75,000 10,000 15% 101-400-40050 Prior Year Unsecured Tax 1,424 1,080 1,000 1,000 - 1,000 0% -101-400-40060 Supplemental Unsecured Tax 4,226 1,233 500 500 - 500 0% - 101-400-40070 Penalties & Interest - - - - - - 0% -101-400-40080 Public Safety Pension Tax 564,944 607,073 550,000 550,000 - 550,000 0% - 101-400-40090 Supplemental Public Safety Pension Tax 12,959 24,227 25,000 25,000 - 25,000 0% - 101-400-40120 Property Tax in Lieu of VLF 2,296,449 2,387,369 2,473,200 2,473,200 155,400 2,628,600 155,400 6% 101-400-40140 RDA ROPS PassThru/Residual Distrib. Tax 843,736 799,603 500,000 500,000 - 500,000 0% -101-400-41010 CA Sales & Use Tax 1,191,784 1,136,396 1,148,800 1,148,800 36,800 1,185,600 36,800 3% 101-400-41011 CA Measure J 1% Transaction Tax 2,323,999 2,029,288 2,031,000 2,031,000 96,000 2,127,000 96,000 5% 101-400-41020 Local Public Safety Fund (LPSF) Sales Tax 57,359 51,046 40,000 40,000 - 40,000 0% - 101-400-41030 Airplane Apportionment Tax 2,459 1,703 2,100 2,100 (200) 1,900 -10% (200) 101-400-41031 Assessment Tax 31,509 - 64,000 64,000 - 64,000 0% - 101-400-41040 PG&E Franchise Tax 119,699 140,092 170,300 170,300 (31,300) 139,000 (31,300) -18% 101-400-41060 Transient Occupancy Tax (TOT) 81,816 47,492 50,000 50,000 - 50,000 0% - 101-400-41070 Real Property Transfers 18,892 26,480 70,000 70,000 (60,000) 10,000 (60,000) -86% No plans to sell any properties.
101-400-41080 Mid Valley Franchise Fees 483,320 610,574 550,000 550,000 - 550,000 0% -101-400-42010 Business Licenses 167,016 162,161 160,000 160,000 - 160,000 0% - 101-400-42030 Animal Licenses (77) 86 100 100 - 100 0% - 101-400-42040 Bicycle Licenses - - - - - - 0% -101-400-42050 Building Permits 106,080 68,533 120,000 120,000 (30,000) 90,000 (30,000) -25% 101-400-42060 Electrical Permits - - - - - - 0% -
101-400-42110 Local Gun Permits 8,131 3,768 8,000 8,000 (5,000) 3,000 (5,000) -63% 101-400-42120 Encroachment Permits 228 2,180 500 500 1,500 2,000 300% 1,500 101-400-42130 Residential Solar Permit Fees 11,580 12,993 13,000 13,000 12,000 25,000 12,000 92% 101-400-42170 Cannabis Application Fees 2,348 3,242 3,000 3,000 2,000 5,000 2,000 67% 101-400-42180 Cannabis Regulatory Permit Renewal - - 2,000 2,000 - 2,000 0% - 101-400-42190 Cannabis Revenue Raising Fee 283,804 462,664 200,000 200,000 2,000 202,000 2,000 1% 101-400-42200 Cannabis Regulatory Licensing Fee 27,246 90,408 45,000 45,000 (10,000) 35,000 (10,000) -22% 101-400-43010 Vehicle Code Fines 7,458 6,128 8,000 8,000 (2,000) 6,000 (2,000) -25%101-400-43020 Other Court Fines 7,070 10,544 4,300 4,300 1,000 5,300 1,000 23% 101-400-44010 Interest Earned 89,882 110,859 336,400 336,400 (13,000) 323,400 (13,000) -4% Cash balance was lower than expected
101-400-44020 Land Rentals 78,588 79,928 75,000 75,000 - 75,000 0% - 101-400-44060 Pride Sign Rentals 1,000 100 500 500 - 500 0% - 101-400-45010 Motor Vehicle In Lieu Fees 22,317 28,441 25,000 25,000 - 25,000 0% - 101-400-45060 Homeowners Property Tax Relief 9,140 4,522 5,000 5,000 - 5,000 0% -101-400-45211 P.O.S.T. Reimbursement 7,767 - 5,000 5,000 - 5,000 0% -101-400-45212 State Mandated Cost Reimbursement 63,331 29,601 10,000 10,000 - 10,000 0% - 101-400-46020 Planning & Dev. Fees 28,201 15,768 60,000 60,000 - 60,000 0% - 101-400-46040 Plan Checking Fees 60,916 56,641 60,000 60,000 (20,000) 40,000 (20,000) -33% 26% reduction in permit issuance
101-400 General Fund Revenue

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget FY26 vs. FY27
%
Budget
Change Comments
101-400-46050 Vacant Building Registration 1,500 150 500 500 - 500 0% - 101-400-46070 Code Enforcement Citation Misc. 30,498 10,531 15,000 15,000 (5,000) 10,000 (5,000) -33% 101-400-46080 Weed & Lot Cleaning Fees - - 500 500 (100) 400 -20% (100) No outstanding abatements at this time
101-400-46090 Misc. Public Works Receipts - - - - - - 0% -101-400-46100 Court Fees and Costs 4,500 4,400 3,000 3,000 - 3,000 0% -101-400-46120 Police Service Reimbursements 1,800 - 2,000 2,000 - 2,000 0% - 101-400-46130 Accident Report Fees 7,071 8,077 3,000 3,000 4,000 7,000 133% 4,000 101-400-46140 Fingerprint Fees 13,023 9,660 7,000 7,000 - 7,000 0% -101-400-46160 Miscellaneous Police Receipts 3,454 9,365 3,000 3,000 6,000 9,000 200% 6,000 101-400-46170 Animal Shelter Fees - 12 - - - - 0% -
101-400-46230 WHCC Resource Officer Program 140,367 46,789 136,200 136,200 8,400 144,600 8,400 6%101-400-46240 Dispatch Contract Fee - - - - - - 0% -101-400-46920 Proceeds from 2021 Water & Sewer bond issuance 216,254 - - - - - 0% - 101-400-46982 Miscellaneous Service Fees 287 746 800 800 - 800 0% -101-400-48020 Sale of City Property 4,225 7,460 - - - - 0% - 101-400-48080 Proceeds from Capital Lease 58,932 - - - - - 0% -101-400-48101 HOME Grant-Administrative Svc - - - - - - 0% - 101-400-48120 Operating Transfer In 1,285,255 131,870 720,000 720,000 (720,000) (720,000) - -100% No operating transfers in FY27
101-400-48160 Miscellaneous Revenue 126,852 9,686 40,000 40,000 (30,000) 10,000 (30,000) -75% Do not anticipate on receiving any special funds
101-400-48170 Reimbursements & Refunds 66,321 481 5,000 5,000 - 5,000 0% - 101-400-48190 Donations 117 6,088 100 100 - 100 0% -
101-400-48191 Donations-K9 Program 250 8 500 500 - 500 - 0% 101-400-48192 Donations-Veterans Banner Program - 67 - - - - 0% - 101-400-48200 Administrative Fees 9,412 - 1,000 1,000 - 1,000 0% - 101-400-48220 Special Events Revenue 37,622 6,540 70,000 70,000 (50,000) 20,000 (50,000) -71% Do not anticipate on receiving any special funds
101-400-49000 Transfer from General Fund Reserve 150,503 2,676,320 1,600,500 1,600,500 (1,600,500) (1,600,500) - -100% No operating transfers in FY27
Grand Total 12,892,945 11,347,682 11,957,800 11,957,800 (2,222,000) 9,735,800 (2,222,000) -19% 101-400 General Fund Revenue

FY26/27 Proposed Budget
Fund 101 - GENERAL FUND
Department: 401 - ELECTED OFFICIALS
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Propose
d Budget
FY26 vs.

FY27
% Budget
Change Comments
101 - General Fund
401 - ELECTED OFFICIALS
Personnel Cost
101-401-60010 Salaries Regular (1,339) - - - - - - 0%
101-401-60020 Salaries Part Time 16,390 18,600 17,867 18,600 35,000 16,400 16,400 88% Council/Commission member - assumption: no donating of salary 101-401-62000 Retirement CalPERS - - - - - - - 0%101-401-62020 Medical/Life Insurance - - - - - - - 0%101-401-62030 Social Security FICA 1,016 1,200 1,065 1,200 2,000 800 800 67% increases in salary 101-401-62040 Medicare Insurance 238 500 500 248 - 500 - 0% 101-401-62050 Disability Income Insurance - - - - - - - 0%101-401-62060 Deferred Comp. - 457 Retirement - - - - - - - 0% 101-401-62070 Workers' Comp. Insurance 1,258 1,400 1,529 1,400 1,500 60 100 7% WC flat rate; however, allocated based on salary per department. 101-401-62210 Unemployment Claims - - - - - - - 0%
Personnel Cost Total 18,902 21,700 19,370 21,700 39,000 17,260 17,300 80% O & M Cost
101-401-70010 Office Supplies 373 2,000 1,064 1,000 - 1,000 (1,000) -50% 101-401-70030 Postage & Freight Out - 100 100 30 - 100 - 0% 101-401-70040 Printing & Binding 258 2,600 287 600 - 600 (2,000) -77% 101-401-70070 Audio/Video Equipment Supplies - - 200 200 - 200 - 0%101-401-70200 Council Audio/Video Supply 36 - 200 200 - 200 - 0% 101-401-70440 Miscellaneous Supplies (2,099) - 100 100 - 100 - 0% 101-401-72030 Telephone 3,677 3,000 3,031 3,000 - 3,000 - 0% 101-401-76010 General Advertising - 300 300 (0) - 300 - 0% 101-401-84010 Office Equip. Repairs & Maint. 283 1,400 500 500 - 500 - 0%101-401-84012 Computer Equipment - - 7,500 - 5,000 5,000 (2,500) -33% 101-401-86010 Training, Travel, & Conference 12,952 2,000 1,226 2,000 - 2,000 - 0% 101-401-86011 Training, Travel, & Conference District 1 6,392 27 10,000 10,000 - 10,000 - 0% 101-401-86012 Training, Travel, & Conference District 2 1,361 27 10,000 10,000 - 10,000 - 0% 101-401-86013 Training, Travel, & Conference District 3 7,587 27 10,000 10,000 - 10,000 - 0% 101-401-86014 Training, Travel, & Conference District 4 6,025 27 10,000 10,000 - 10,000 - 0% 101-401-86015 Training, Travel, & Conference District 5 2,351 27 10,000 10,000 - 10,000 - 0% 101-401-86030 Subs., Dues, & Publications 16,073 29,200 24,731 29,200 - 29,200 - 0% 101-401-86034 Coalinga Area Chamber of Commerce Stipend - - - - 30,000 30,000 30,000 0%101-401-88010 City Attorney Fees 65,033 80,000 77,743 80,000 100,000 20,000 20,000 25%101-401-88011 Legal Services - - - - - - - 0%101-401-88020 Outside Attorney Fees 19,239 30,000 37,516 10,000 - 10,000 (20,000) -67% 101-401 Elected Officials

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Propose
d Budget
FY26 vs.

FY27
% Budget
Change Comments
101-401-88040 Computer Programming/Consult. 2,677 1,539 1,500 1,500 7,500 6,000 6,000 400% Increased IT service fees and Security upgrades
101-401-88100 Professional Services 53,992 70,000 71,654 70,000 - 70,000 - 0%101-401-88220 Special Events Expense 19,727 25,000 15,123 25,000 26,500 1,500 1,500 6% 101-401-88221 Youth in Government Program Expense 6,000 4,500 5,000 5,000 - 5,000 - 0% 101-401-90010 Liability & Property Insurance 1,357 2,000 1,660 2,000 3,100 1,100 1,100 55% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 101-401-92060 Election Expense 2,689 26,059 - - 10,000 10,000 10,000 0% Districts 1,2,3,5 & Measure J Renewal
101-401-92080 Miscellaneous Expense 24,200 - 1,000 1,000 1,400 400 400 40% 101-401-92081 Fireworks Display 11,750 24,200 24,348 24,200 26,000 1,800 1,800 7% O & M Cost Total 316,165 237,810 336,400 305,900 75,800 381,700 45,300 13% Capital Expenditure
101-401-98030 Office Furniture & Equipment - - 500 500 - 500 - 0% Capital Expenditure Total - - 500 500 - 500 - 0%
Grand Total 335,535 256,712 358,600 328,100 93,060 421,200 62,600 17% 101-401 Elected Officials

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change Comments
101 - General Fund
404 - COMMUNITY DEVELOPMENT
Personnel Cost
101-404-60010 Salaries Regular 94,815 104,700 98,862 104,700 11,500 116,200 11,500 11% 101-404-60020 Salaries Part Time - - - - - - - 0%
101-404-60030 Salaries Overtime - 1,000 901 1,000 1,000 - - 0% 101-404-60050 Salaries Cash Outs - 100 - 100 - 100 - 0% 101-404-62000 Retirement CalPERS 12,308 12,200 9,765 12,200 12,800 600 600 5% 101-404-62020 Medical/Life Insurance 37,387 32,200 27,805 32,200 4,700 36,900 4,700 15% 101-404-62030 Social Security FICA 5,294 6,500 5,650 6,500 (1,500) 5,000 (1,500) -23% 101-404-62040 Medicare Insurance 1,241 1,600 1,314 1,600 1,700 100 100 6% 101-404-62050 Disability Income Insurance 247 200 136 200 200 400 200 100% 101-404-62060 Deferred Comp. - 457 Retirement 2,156 2,200 1,987 2,200 2,200 - - 0%101-404-62070 Workers' Comp. Insurance 5,030 6,100 4,712 6,100 1,000 7,100 1,000 16% WC flat rate; however, allocated based on salary per department. 101-404-62080 Uniform Allowance 164 - - 200 200 200 200 0% 101-404-62090 Other Payroll Expenses - - - - - - - 0%
101-404-62200 Retirement CalPERS UL 1,792 - 6,200 6,200 6,200 - - 0% 101-404-62210 Unemployment Claims - - - - - - - 0%
Personnel Cost Total 158,643 173,000 153,123 173,000 16,800 189,800 16,800 10% O & M Cost
101-404-70010 Office Supplies 718 600 557 600 - 600 - 0% 101-404-70030 Postage & Freight Out - 100 - 100 1,900 2,000 1,900 1900% Code Enforcement Notices 101-404-70040 Printing & Binding - 700 134 200 - 200 (500) -71% 101-404-70060 Small Tools & Equipment 269 500 550 500 - 500 - 0% 101-404-70100 Uniforms 565 600 774 600 1,000 400 400 67% 101-404-70160 Gasoline & Diesel 1,196 1,000 1,163 1,000 1,000 2,000 1,000 100% Including Code enforcment vehicle 101-404-72030 Telephone 1,522 1,500 1,248 1,500 2,000 500 500 33% 101-404-77440 CZE Abatement Reimbursable Charges 10,782 - 55,000 5,000 20,000 25,000 (30,000) -55% 101-404-84010 Office Equip. Repairs & Maint. 444 1,000 396 1,000 1,000 - - 0% 101-404-84012 Computer Equipment - - - - 1,500 1,500 1,500 0% 101-404-84060 Vehicle Parts, Repairs & Maint. 1,171 1,500 891 500 - (1,000) 500 -67%101-404-86010 Training, Travel, & Conference 4,681 9,200 4,992 6,000 6,000 12,000 2,800 30% 101-404-86030 Subs., Dues, & Publications 15,469 10,000 2,949 10,000 5,000 15,000 5,000 50% Increased due to new building software subscriptions
101-404-86500 Planning-Reimbursable Fees 23,918 50,000 40,325 50,000 (20,000) 30,000 (20,000) -40% 101-404-88010 City Attorney Fees 5,097 - 3,000 3,000 3,000 - - 0% 101-404-88040 Computer Programming/Consult. 4,288 2,500 4,253 2,500 6,800 9,300 6,800 272% Including security upgrades for City Hall
Fund 101 - GENERAL FUND
FY26/27 Proposed Budget
Department: 404 - COMMUNITY DEVELOPMENT
101-404 Community Development

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change Comments
101-404-88090 General Engineering - 1,700 1,000 1,000 - 1,000 - 0% 101-404-88100 Professional Services 10,925 165,000 19,265 45,000 45,000 - (120,000) -73% 101-404-88101 Administrative Fees 11 100 7 100 - 100 - 0% 101-404-88120 Reimburseable Bldg Plan Ck Fee 19,367 897 15,000 15,000 15,000 - - 0% 101-404-88160 Housing Element 680 6,000 - 6,000 (6,000) (6,000) - -100% 101-404-88180 Cannabis Professional Services - 10,000 420 - - (10,000) - -100% service is no longer needed 101-404-89070 Fingerprinting - - - - - - - 0%
101-404-90010 Liability & Property Insurance 5,287 6,200 5,115 6,200 4,600 10,800 4,600 74% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 101-404-92080 Miscellaneous Expense 4,828 500 - 500 - 500 - 0% 101-404-92090 Taxes, Licenses, & Fees 775 900 710 900 - 900 - 0% O & M Cost Total 79,345 341,900 118,995 157,200 21,700 178,900 (163,000) -48% Capital Expenditure
101-404-98011 Land Purchase 110,476 - - - - - - 0%
101-404-98025 Outdoor Food Court - 100,000 - - 1,500,400 1,500,400 1,400,400 1400% Construction begins 101-404-98030 Office Furniture & Equipment 243 1,500 - - 600 600 (900) -60% Capital Expenditure Total 110,719 101,500 - - 1,501,000 1,399,500 1,501,000 1379% Grand Total 348,707 616,400 272,118 261,042 330,200 2,108,900 1,492,500 242% 101-404 Community Development

Fund/Department Account Description
2024
Actual
Audited
2025
Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101 - General Fund
405 - ADMINISTRATIVE SERVICES DEPT.

Personnel Cost
101-405-60010 Salaries Regular 163,340 163,680 174,600 174,600 7,100 181,700 7,100 4% 101-405-60020 Salaries Part Time 2,956 3,908 - - 6,000 6,000 6,000 0% 101-405-60030 Salaries Overtime 2,187 200 200 504 1,000 800 800 400% 101-405-60050 Salaries Cash Outs - 3,800 - 3,800 3,800 - - 0% 101-405-62000 Retirement CalPERS 19,765 18,000 12,057 18,000 19,500 1,500 1,500 8%101-405-62020 Medical/Life Insurance 42,580 36,100 29,887 36,100 10,100 10,100 46,200 28% 101-405-62030 Social Security FICA 9,840 9,416 10,900 10,900 10,900 - - 0% 101-405-62040 Medicare Insurance 2,376 2,600 2,271 2,600 2,700 100 100 4% 101-405-62050 Disability Income Insurance 433 167 500 500 100 600 100 20% 101-405-62060 Deferred Comp. - 457 Retirement 4,405 5,400 3,695 5,400 5,800 400 400 7% 101-405-62070 Workers' Comp. Insurance 8,284 13,105 9,900 9,900 10,800 900 900 9% WC flat rate; however, allocated based on salary per department. 101-405-62080 Uniform Allowance 600 - - - 1,200 1,200 1,200 0% 101-405-62090 Other Payroll Expenses - - - - - - - 0%
101-405-62200 Retirement CalPERS UL 1,941 6,700 - 6,700 1,200 7,900 1,200 18% 101-405-62210 Unemployment Claims - - - - - - - 0%
Personnel Cost Total 239,340 258,057 268,700 268,700 29,400 298,100 29,400 11% O & M Cost
101-405-70010 Office Supplies 1,912 4,500 2,880 3,500 3,500 (1,000) - -22%101-405-70030 Postage & Freight Out 27 35 200 200 200 - - 0% 101-405-70040 Printing & Binding 146 485 1,000 1,000 1,000 - - 0% 101-405-70100 Uniforms 244 60 200 200 200 - - 0%
101-405-70160 Gasoline & Diesel 1,103 1,000 645 1,000 1,000 - - 0% 101-405-72030 Telephone 1,923 1,500 1,671 1,500 1,200 (300) (300) -20%101-405-76010 General Advertising 2,801 6,000 3,989 3,000 2,000 5,000 (1,000) -17% 101-405-84010 Office Equip. Repairs & Maint. 1,600 1,200 1,107 1,200 1,200 - - 0% 101-405-84012 Computer Equipment - - - - - - - 0%
101-405-84060 Vehicle Parts, Repairs & Maint. 1,466 590 500 500 500 - - 0%101-405-84100 Code Enforcement Abatement Expense - 1,000 - 1,000 (1,000) (1,000) - -100% Fund 101 - GENERAL FUND
FY26/27 Proposed Budget
Department: 405 - ADMINISTRATIVE SERVICES DEPT.
101-405 Administrative Services

Fund/Department Account Description
2024
Actual
Audited
2025
Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101-405-86010 Training, Travel, & Conference 17,621 10,000 9,050 10,000 5,000 15,000 5,000 50% Increase in travel/ ATCMPOC Travel ICAS
101-405-86030 Subs., Dues, & Publications 8,940 15,039 14,000 14,000 14,000 - - 0% 101-405-88040 Computer Programming/Consult. 1,539 2,000 2,850 2,000 4,000 6,000 4,000 200% Including security upgrades for City Hall
101-405-88100 Professional Services 19 110 500 500 100,000 100,000 100,500 20000% Public Info Consultant 101-405-88101 Administrative Fees 166 173 - - - - - 0%101-405-89070 Fingerprinting 27 100 100 - 100 - - 0%101-405-90010 Liability & Property Insurance 9,830 9,659 11,500 11,500 16,900 5,400 5,400 47% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 101-405-92080 Miscellaneous Expense - 100 100 - 100 - - 0% O & M Cost Total 39,458 55,300 58,248 51,300 115,100 111,100 166,400 201% Capital Expenditure
101-405-98030 Office Furniture & Equipment 1,861 6,000 - - 2,000 2,000 (4,000) -67% Capital Expenditure Total 1,861 6,000 - - 2,000 2,000 (4,000) -67% Grand Total 299,450 297,516 320,000 330,000 146,500 466,500 41% 136,500 101-405 Administrative Services

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101 - General Fund
406 - FINANCIAL SERVICES DEPARTMENT
Personnel Cost
101-406-60010 Salaries Regular 103,295 121,055 123,300 123,300 28,200 151,500 28,200 23% (3) Reclassifications and (1) Grade change
101-406-60020 Salaries Part Time - 6,956 - - - - - 0%
101-406-60030 Salaries Overtime 22 45 100 100 200 300 200 200%101-406-60050 Salaries Cash Outs - - 2,000 2,000 - 2,000 - 0% 101-406-62000 Retirement CalPERS 12,235 6,989 11,200 11,200 2,300 13,500 2,300 21%101-406-62020 Medical/Life Insurance 32,300 20,181 23,500 23,500 6,600 30,100 6,600 28%101-406-62030 Social Security FICA 7,183 6,893 7,600 7,600 - 7,600 - 0% 101-406-62040 Medicare Insurance 1,680 1,601 1,800 1,800 2,000 200 200 11% 101-406-62050 Disability Income Insurance 352 256 300 300 100 400 100 33% 101-406-62060 Deferred Comp. - 457 Retirement 609 1,588 1,800 1,800 2,100 300 300 17% 101-406-62070 Workers' Comp. Insurance 5,997 6,688 7,300 7,300 - 7,300 - 0% WC flat rate; however, allocated based on salary per department. 101-406-62090 Other Payroll Expenses - - - - - - - 0%
101-406-62200 Retirement CalPERS UL - 629 2,400 2,400 3,100 700 700 29% 101-406-62210 Unemployment Claims - - - - - - - 0%
Personnel Cost Total 181,432 155,123 181,300 181,300 38,600 219,900 38,600 21% O & M Cost
101-406-70010 Office Supplies 713 407 1,300 500 1,100 1,600 300 23% 101-406-70030 Postage & Freight Out 1 - 1,500 1,500 - 1,500 - 0%101-406-70040 Printing & Binding - - - - 300 300 300 0% 101-406-72030 Telephone 345 130 300 300 100 400 100 33% 101-406-82040 Office Equipment Rental - 73 800 800 - 800 - 0% 101-406-84010 Office Equip. Repairs & Maint. 254 246 500 500 1,000 500 500 100% New insert machine, Add'l maint. and service
101-406-84012 Computer Equipment 170 1,460 - 400 600 600 200 50% 2 New Computers 101-406-86010 Training, Travel, & Conference 2,432 2,612 11,700 - 4,800 (6,900) 4,800 -59% 101-406-86030 Subs., Dues, & Publications 17 371 100 100 500 600 500 500% Membership increased due to adding new staff
101-406-88010 City Attorney Fees 5,686 4,252 2,000 2,000 2,000 4,000 2,000 100% 101-406-88030 Accounting/Auditing 20,760 9,294 15,400 15,400 8,300 23,700 8,300 54% 101-406-88040 Computer Programming/Consult. 10,382 9,442 22,300 22,300 26,000 48,300 26,000 117% Budgeting Tool and Process Automation
101-406-88100 Professional Services 19,600 22,292 43,400 73,400 19,200 (10,800) 62,600 -15% 101-406-89040 Physical w/Drug & Alcohol Test - 113 100 100 - 100 - 0% 101-406-89070 Fingerprinting - 26 100 100 - 100 - 0%
Fund 101 - GENERAL FUND
Department: 406 - FINANCIAL SERVICES DEPARTMENT
FY26/27 Proposed Budget
101-406 Financial Services

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101-406-90010 Liability & Property Insurance 7,262 6,467 8,700 8,700 2,400 11,100 2,400 28% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 101-406-92090 Taxes, Licenses, & Fees 9,605 13,029 40,000 40,000 (35,000) (35,000) 5,000 -88% O & M Cost Total 76,432 71,008 135,700 178,600 30,800 166,500 (12,100) -7% Capital Expenditure
101-406-98030 Office Furniture & Equipment 551 - - - 2,000 2,000 2,000 0% Capital Expenditure Total 551 - - - 2,000 2,000 2,000 0% Grand Total 258,415 226,131 317,000 359,900 71,400 388,400 28,500 8% 101-406 Financial Services

FY26/27 Proposed Budget
Department: 408 - HUMAN RESOURCES DEPT
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101 - General Fund
408 - HUMAN RESOURCES DEPT
Personnel Cost
101-408-60010 Salaries Regular 81,870 93,108 91,500 91,500 90,500 182,000 90,500 99% New HR Manager position 101-408-60020 Salaries Part Time 1,669 3 - - - - - 0%
101-408-60030 Salaries Overtime 24 296 400 400 - - 400 0% 101-408-60050 Salaries Cash Outs - - 1,800 1,800 - 1,800 - 0%101-408-62000 Retirement CalPERS 7,515 5,856 7,400 7,400 7,100 14,500 7,100 96%101-408-62010 Retirement 401A - - - - - - - 0% 101-408-62020 Medical/Life Insurance 12,101 9,872 11,500 11,500 17,900 17,900 29,400 156% New HR Manager 101-408-62030 Social Security FICA 5,208 5,521 5,700 5,700 5,500 11,200 5,500 96% 101-408-62040 Medicare Insurance 1,218 1,282 1,800 1,800 1,200 1,200 3,000 67% 101-408-62050 Disability Income Insurance - - - - 1,000 1,000 1,000 0% 101-408-62060 Deferred Comp. - 457 Retirement 29 - - - 2,200 2,200 2,200 0% 101-408-62070 Workers' Comp. Insurance 4,541 - 6,800 6,800 4,400 11,200 4,400 65% WC flat rate; however, allocated based on salary per department. 101-408-62090 Other Payroll Expenses - - - - - - - 0%
101-408-62200 Retirement CalPERS UL - 67 400 400 500 500 900 125% 101-408-62210 Unemployment Claims - - - - - - - 0%
Personnel Cost Total 114,174 116,005 127,300 127,300 130,300 130,300 257,600 102% O & M Cost
101-408-70010 Office Supplies 1,516 793 1,000 1,000 - 1,000 - 0%101-408-70030 Postage & Freight Out - - 200 200 - - 200 0% 101-408-70040 Printing & Binding - - 200 200 - - 200 0% 101-408-72030 Telephone 369 264 500 500 1,200 1,200 1,700 240% New HR Manager Cell phone 101-408-84010 Office Equip. Repairs & Maint. 1,196 1,183 7,500 1,500 8,000 2,000 9,500 27% 101-408-84012 Computer Equipment - - - - - - - 0%
101-408-86010 Training, Travel, & Conference 519 505 5,000 5,000 - 5,000 - 0%101-408-86030 Subs., Dues, & Publications 1,815 1,518 8,200 6,700 (4,700) (6,200) 2,000 -76%101-408-88040 Computer Programming/Consult. 1,742 2,025 2,500 2,500 - 2,500 - 0%101-408-88060 Medical - General 2,155 1,246 6,500 6,500 2,700 2,700 9,200 42% 101-408-88100 Professional Services 496 871 5,000 5,000 30,000 30,000 35,000 600% Muni-Temp Support 101-408-88101 Administrative Fees 58 51 100 100 - - 100 0% 101-408-88230 Employee Wellness Program Expense - - 5,000 - - (5,000) - -100% 101-408-89010 Personnel Advertising - - 3,000 3,000 (2,500) (2,500) 500 -83% 101-408-89020 Interview Expenses - - 100 100 - - 100 0%101-408-89040 Physical w/Drug & Alcohol Test 2,404 1,796 3,500 3,500 (500) 3,000 (500) -14% 101-408-89050 Polygraphs 1,250 1,200 2,000 2,000 400 2,400 400 20% 101-408-89060 Psychological Evaluation 4,240 4,540 5,000 5,000 (400) 4,600 (400) -8% 101-408-89070 Fingerprinting 733 699 1,200 1,200 - 1,200 - 0%101-408-89080 Background Investigations Exp 10,420 3,680 7,000 7,000 - 7,000 - 0% Fund 101 - GENERAL FUND
101-408 Human Resources

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101-408-90010 Liability & Property Insurance 4,937 4,897 5,900 5,900 11,100 17,000 11,100 188% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 101-408-92080 Miscellaneous Expense - (116) 500 500 - - 500 0% 101-408-92090 Taxes, Licenses, & Fees 3,773 66,142 5,000 5,000 - 5,000 - 0% O & M Cost Total 37,581 91,335 74,900 62,400 45,300 107,700 32,800 44% Grand Total 151,754 207,340 202,200 189,700 175,600 163,100 365,300 81% 101-408 Human Resources

FY26/27 Proposed Budget
Fund 101 - GENERAL FUND
Department: 413 - POLICE DEPARTMENT
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101 - General Fund
413 - POLICE DEPARTMENT
Personnel Cost
101-413-60010 Salaries Regular 2,503,793 2,460,712 2,320,600 2,320,600 279,400 2,600,000 279,400 12% 5% increase, Merit, 4 hrs from 80 hrs per payperiod to 84 hours 101-413-60020 Salaries Part Time 4,184 40,331 109,500 109,500 (50,200) 59,300 (50,200) -46%101-413-60030 Salaries Overtime 143,192 150,346 125,000 125,000 250,000 375,000 250,000 200% Shifting OT from salary to OT (1.0)101-413-60050 Salaries Cash Outs - - 110,000 110,000 (40,000) 70,000 (40,000) -36%101-413-62000 Retirement CalPERS 207,182 286,622 267,600 267,600 53,500 321,100 53,500 20%101-413-62020 Medical/Life Insurance 308,808 385,899 399,100 399,100 30,000 429,100 30,000 8%101-413-62030 Social Security FICA 158,240 164,163 150,700 150,700 - 150,700 - 0%101-413-62040 Medicare Insurance 36,905 38,350 34,900 34,900 (400) 34,500 (400) -1%101-413-62050 Disability Income Insurance 1,630 4,499 1,900 1,900 100 2,000 100 5%101-413-62060 Deferred Comp. - 457 Retirement 18,484 18,861 22,800 22,800 100 22,900 100 0%101-413-62070 Workers' Comp. Insurance 157,918 157,275 139,000 139,000 10,800 149,800 10,800 8% WC flat rate; however, allocated based on salary per department. 101-413-62080 Uniform Allowance 30,386 36,588 34,400 34,400 11,500 45,900 11,500 33%101-413-62082 Vehicle Allowance - - - - - - - 0%101-413-62090 Other Payroll Expenses 620 - - - - - - 0%101-413-62200 Retirement CalPERS UL 15,726 1,884 45,900 45,900 42,500 88,400 42,500 93%101-413-62210 Unemployment Claims 6,467 932 7,000 7,000 - 7,000 - 0% Personnel Cost Total 3,789,543 3,550,453 3,768,400 3,768,400 587,300 4,355,700 587,300 16% O & M Cost
101-413-70010 Office Supplies 4,037 7,881 4,000 4,000 - 4,000 - 0% 101-413-70030 Postage & Freight Out 850 81 300 300 - 300 - 0%101-413-70040 Printing & Binding 1,360 3,456 1,500 1,500 200 1,700 200 13%101-413-70060 Small Tools & Equipment 1,167 2,074 1,000 1,000 - 1,000 - 0%101-413-70070 Audio/Video Equipment Supplies 108 160 200 200 - 200 - 0%101-413-70101 Uniforms-Safety Equipment 47,434 15,359 115,500 115,500 13,000 128,500 13,000 11%101-413-70160 Gasoline & Diesel 125,375 120,250 96,000 96,000 - 96,000 - 0%101-413-70290 Canine Food/Supplies - - - - - - - 0%101-413-70380 Inmate Food/Jail Supplies 13,393 11,524 10,000 10,000 500 10,500 500 5%101-413-70440 Miscellaneous Supplies 8,896 7,891 6,000 6,000 2,000 8,000 2,000 33%101-413-72010 Water, Gas, Sanitation & Sewer 727 716 600 600 - 600 - 0% 101-413 Police

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101-413-72020 Electric 166 192 300 300 - 300 - 0%101-413-72030 Telephone 88,622 85,907 63,000 63,000 19,000 82,000 19,000 30%101-413-84010 Office Equip. Repairs & Maint. 4,064 3,723 3,000 3,000 2,000 5,000 2,000 67% additional office equipment and repairs
101-413-84020 Major Equip. Repairs & Maint. - 1,485 700 700 - 700 - 0%101-413-84030 Buildings Repairs & Maint. 34,912 31,237 62,000 10,000 95,000 105,000 43,000 69% Police Dept Flooring & Three AC Units
101-413-84060 Vehicle Parts, Repairs & Maint. 78,811 96,606 60,000 50,000 - 50,000 (10,000) -17%101-413-86010 Training, Travel, & Conference 70,473 54,037 45,000 45,000 - 45,000 - 0%101-413-86030 Subs., Dues, & Publications 14,029 12,991 20,400 20,400 (5,000) 15,400 (5,000) -25%101-413-88010 City Attorney Fees - 2,438 3,000 3,000 (3,000) - (3,000) -100%101-413-88020 Outside Attorney Fees 144,864 2,334 5,000 5,000 25,000 30,000 25,000 500%101-413-88040 Computer Programming/Consult. 206,730 131,407 155,700 155,700 - 155,700 - 0%101-413-88080 Laboratory 1,876 2,848 2,000 2,000 - 2,000 - 0%101-413-88100 Professional Services 67,324 40,181 80,000 50,000 - 50,000 (30,000) -38%101-413-88101 Administrative Fees 270 328 100 100 100 200 100 100%101-413-88110 Homeland Security Grant Match - - - - - - - 0%101-413-88220 Coalinga Police Department's 100th Anniversary - - - 10,000 - 10,000 10,000 0%101-413-89070 Fingerprinting - - - - - - - 0%101-413-90010 Liability & Property Insurance 139,824 141,685 168,200 168,200 59,500 227,700 59,500 35% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 101-413-90041 Settlements & Judgements - - 500 500 - 500 - 0%101-413-90070 Investigative Expenses 18,110 15,500 15,000 15,000 - 15,000 - 0%101-413-92085 Police Officers' Assn Stipend - - 2,000 2,000 - 2,000 - 0%101-413-92120 Booking Fees 72 141 200 200 (100) 100 (100) -50%101-413-92211 K9 Program Expense 4,264 9,792 6,000 6,000 - 6,000 - 0%101-413-94020 Bad Debt Expense - 52,000 - - - - - 0% O & M Cost Total 854,225 1,077,757 927,200 835,200 218,200 1,053,400 126,200 14% Capital Expenditure
101-413-98030 Office Furniture & Equipment 3,087 654 2,500 2,500 15,000 17,500 15,000 600% New Chairs for department 101-413-98040 Major Machinery & Equipment 191,189 25,508 713,500 95,000 272,600 367,600 (345,900) -48% Reduced to no vehicle purchases. Purchased 4 vehicles in FY25/26.

Capital Expenditure Total 26,162 194,276 716,000 97,500 287,600 385,100 (330,900) -46% Debt Service Expense
101-413-96058 Police Vehicles Leases Principal 42,761 12,638 - - - - - 0% 101-413-96059 Vehicle Leases Interest 8,878 2,963 - - - - - 0%101-413-96060 Lease Principal 13,397 - - - - - - 0%101-413-96061 Lease Interest 2,205 - - - - - - 0%101-413-97061 Police Equipment Lease Principal 184,224 179,609 - - - - - 0%101-413-97062 PD Equipment Lease - Interest 4,734 9,349 - - - - - 0% Debt Service Expense Total 204,559 256,199 - - - - - 0% Grand Total 4,874,490 5,078,684 5,411,600 4,701,100 1,093,100 5,794,200 382,600 7% 101-413 Police

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101 - General Fund
415 - POLICE - ANIMAL CONTROL
Personnel Cost
101-415-60010 Salaries Regular 7,075 38,803 40,800 40,800 - 40,800 - 0% 101-415-60020 Salaries Part Time - - - - - - - 0%
101-415-60030 Salaries Overtime 1,438 65 700 700 2,500 2,500 3,200 357%101-415-60050 Salaries Cash Outs - - - - - - - 0% 101-415-62000 Retirement CalPERS 543 1,952 3,300 3,300 (400) (400) 2,900 -12% 101-415-62020 Medical/Life Insurance 1,792 9,002 10,300 10,300 3,300 3,300 13,600 32% 101-415-62030 Social Security FICA 418 2,415 2,500 2,500 - 2,500 - 0% 101-415-62040 Medicare Insurance 98 561 600 600 - - 600 0% 101-415-62050 Disability Income Insurance - - - - - - - 0% 101-415-62060 Deferred Comp. - 457 Retirement - - - - - - - 0% 101-415-62070 Workers' Comp. Insurance 1,268 2,090 2,400 2,400 (200) (200) 2,200 -8% WC flat rate; however, allocated based on salary per department. 101-415-62080 Uniform Allowance - 1,200 1,200 1,200 - 1,200 - 0%101-415-62200 Retirement CalPERS UL - 59 200 200 600 600 800 300% 101-415-62210 Unemployment Claims - - 400 400 - - 400 0% Personnel Cost Total 11,259 57,521 62,400 62,400 5,800 5,800 68,200 9% O & M Cost
101-415-70010 Office Supplies 884 - 1,000 1,000 1,000 1,000 2,000 100% 101-415-70060 Small Tools & Equipment 155 - 200 200 - - 200 0% 101-415-70160 Gasoline & Diesel - 228 2,500 2,500 - 2,500 - 0% 101-415-70280 Shelter Food/Supplies 872 - 300 300 - - 300 0% 101-415-70440 Miscellaneous Supplies - 3,164 1,000 1,000 3,000 3,000 4,000 300% Microchips for GimmeLove 101-415-72010 Water, Gas, Sanitation & Sewer 1,276 1,334 1,400 1,400 5,000 5,000 6,400 357% New Facility cost 101-415-72030 Telephone 497 565 500 500 - - 500 0%
101-415-84060 Vehicle Parts, Repairs & Maint. 689 385 400 400 - - 400 0% 101-415-86010 Training, Travel, & Conference 500 - 1,500 1,500 - 1,500 - 0% 101-415-88100 Professional Services 46,980 42,690 45,400 45,400 - 45,400 - 0% 101-415-90010 Liability & Property Insurance 1,367 2,270 2,400 2,400 1,000 1,000 3,400 42% Gen Liab +25%, Cyber +5%, Pollution /Crime /Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary.

O & M Cost Total 53,220 50,635 56,600 56,600 10,000 10,000 66,600 18% Capital Expenditure
101-415-98020 Buildings & Bldg. Improvements 11,160 445,728 - - - - - 0% Fund 101 - GENERAL FUND
FY26/27 Proposed Budget
Department: 415 - POLICE - ANIMAL CONTROL
101-415 Police Animal Control

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101-415-98040 Major Machinery & Equipment - - - - - - - 0% Capital Expenditure Total 11,160 445,728 - - - - - 0%
Grand Total 75,639 553,884 119,000 119,000 15,800 134,800 15,800 13% 101-415 Police Animal Control

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101 - General Fund
416 - FIRE/EMS DEPARTMENT
Rev
101-416-48170 Reimbursements & Refunds 334,145 1,451 - - - - - 0% 101-416-48171 Instructional Service Agreement Revenue 12,068 18,552 7,000 7,000 3,000 10,000 3,000 43%101-416-48190 Donations - - - - - - - 0%101-416-49000 Transfer from General Fund Reserve - 373,041 - - - - - 0%101-416-56010 OES-Forestry & Fire Protection - (118) - - - - - 0%101-416-56020 OES-Response Reimbursement 646,234 133,528 300,000 300,000 300,000 - - 0%101-416-56030 Fire-Homeland Security Grant 3,710 - - - - - - 0%101-416-56040 Fire Department Fees 16,087 17,405 10,000 10,000 10,000 - - 0%101-416-56510 Ambulance Receipts 1,804,945 1,888,657 2,000,000 2,000,000 2,000,000 4,000,000 2,000,000 100%101-416-56520 Fire/Amb Report Copy Reimb. 30 - 100 100 - 100 - 0%101-416-56530 Ambulance Contract-Fresno Co. 45,000 44,750 45,000 45,000 45,000 - - 0%101-416-56540 Collections-Ambulance Billing 334 - 5,000 5,000 - 5,000 - 0%101-416-56570 GEMT Retro Reimbursement - - - - - - - 0% Rev Total 2,809,960 2,529,858 2,367,100 2,367,100 2,003,000 4,370,100 2,003,000 85% Personnel Cost
101-416-60010 Salaries Regular 1,419,271 1,381,971 1,400,800 1,400,800 168,800 1,569,600 168,800 12% (3) Firefighters 101-416-60020 Salaries Part Time 1,453 12,425 - - - - - 0%101-416-60030 Salaries Overtime 520,382 420,216 400,000 400,000 (115,000) 285,000 (115,000) -29%101-416-60050 Salaries Cash Outs - - 25,000 25,000 - 25,000 - 0%101-416-62000 Retirement CalPERS 161,041 215,249 184,700 184,700 20,600 205,300 20,600 11%101-416-62020 Medical/Life Insurance 205,962 305,995 243,700 243,700 97,300 341,000 97,300 40% (3) Firefighters101-416-62030 Social Security FICA 116,188 112,311 85,300 85,300 35,800 121,100 35,800 42%101-416-62040 Medicare Insurance 27,143 26,321 20,000 20,000 6,500 26,500 6,500 33%101-416-62050 Disability Income Insurance 1,238 4,064 1,500 1,500 1,600 100 100 7%101-416-62060 Deferred Comp. - 457 Retirement 39,936 38,284 45,400 45,400 45,400 - - 0%101-416-62070 Workers' Comp. Insurance 105,602 108,067 78,900 78,900 12,100 91,000 12,100 15% WC flat rate; however, allocated based on salary per department. 101-416-62080 Uniform Allowance 19,150 21,504 19,200 19,200 4,200 23,400 4,200 22%101-416-62090 Other Payroll Expenses - - - - - - - 0%101-416-62200 Retirement CalPERS UL 30,180 4,315 63,600 63,600 (4,600) 59,000 (4,600) -7%101-416-62210 Unemployment Claims 8,025 - 8,000 8,000 - 8,000 - 0% Fund 101 - GENERAL FUND
Department: 416 - FIRE/EMS DEPARTMENT
FY26/27 Proposed Budget
101-416 Fire-EMS

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
Personnel Cost Total 2,688,022 2,618,271 2,576,100 2,576,100 2,801,900 225,800 225,800 9% O & M Cost
101-416-70010 Office Supplies 815 1,709 1,200 1,200 1,200 - - 0% 101-416-70030 Postage & Freight Out 348 68 300 300 - 300 - 0%101-416-70040 Printing & Binding - - 100 100 - 100 - 0%101-416-70050 Education Materials & Supplies 7,203 5,479 10,000 10,000 (10,000) - (10,000) -100%101-416-70060 Small Tools & Equipment 892 700 1,000 1,000 15,000 16,000 15,000 1500% More Training Center supplies
101-416-70070 Audio/Video Equipment Supplies - 81 100 100 5,000 5,100 5,000 5000% Dispatch Radio Upgrade
101-416-70102 Uniforms (Turnout Gear) 73,346 46,632 80,000 50,000 20,000 (10,000) 70,000 -13%101-416-70160 Gasoline & Diesel 146,228 181,792 112,000 112,000 38,000 150,000 38,000 34%101-416-70440 Miscellaneous Supplies 1,575 1,937 1,000 1,000 1,000 - - 0%101-416-70450 Station Supplies 5,214 4,085 5,000 5,000 5,000 10,000 5,000 100% Cost increase & New cleaning equipment
101-416-72010 Water, Gas, Sanitation & Sewer 16,721 13,084 10,000 10,000 10,000 - - 0%101-416-72020 Electric 37,545 35,198 25,000 25,000 25,000 - - 0%101-416-72030 Telephone 17,993 18,288 20,000 20,000 20,000 - - 0%101-416-75010 Meals-Ambulance Runs - 15 - - - - - 0%101-416-75030 Tuition Reimbursement 29,712 14,507 27,000 27,000 4,500 31,500 4,500 17%101-416-75040 Ambulance Billing Contract - - - - - - - 0%101-416-75060 Mandated Annual Service 89,432 18,403 53,700 53,700 12,000 65,700 12,000 22%101-416-84010 Office Equip. Repairs & Maint. 2,180 2,833 2,500 2,500 2,500 5,000 2,500 100% New laptop101-416-84020 Major Equip. Repairs & Maint. 4,517 3,546 3,500 3,500 3,500 - - 0%101-416-84030 Buildings Repairs & Maint. 27,449 45,115 90,000 20,000 20,000 - (70,000) -78%101-416-84050 Grounds Repairs & Maint. 497 651 700 700 - 700 - 0%101-416-84060 Vehicle Parts, Repairs & Maint. 64,569 97,053 60,500 60,500 (20,500) (20,500) 40,000 -34%101-416-84070 Misc. Repairs & Maint. 422 1,013 1,000 1,000 - 1,000 - 0%101-416-86010 Training, Travel, & Conference 10,036 16,074 15,500 6,500 30,000 36,500 21,000 135% Staff Training 101-416-86030 Subs., Dues, & Publications 1,155 3,388 1,000 1,000 1,000 - - 0%101-416-86040 Required Certification Train - 652 - - - - - 0%101-416-88010 City Attorney Fees 203 331 200 200 - 200 - 0%101-416-88020 Outside Attorney Fees 16,940 33,472 15,000 15,000 15,000 - - 0%101-416-88040 Computer Programming/Consult. 22,297 17,460 55,000 15,000 15,000 - (40,000) -73%101-416-88060 Medical - General - 121 200 200 39,800 40,000 39,800 19900% Health and Wellness program
101-416-88100 Professional Services 4,293 6,275 24,500 24,500 5,500 30,000 5,500 22%101-416-88101 Administrative Fees - - 100 100 - 100 - 0%101-416-89070 Fingerprinting 70 - 400 400 - 400 - 0%101-416-89080 Background Investigations Exp - 280 300 300 - 300 - 0% 101-416 Fire-EMS

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101-416-90010 Liability & Property Insurance 103,614 111,604 124,700 124,700 13,600 138,300 13,600 11% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 101-416-92084 Firefighters' Assn Stipend 4,987 - 5,600 5,600 - 5,600 - 0% O & M Cost Total 680,952 691,145 747,100 598,100 160,400 758,500 11,400 2% Capital Expenditure 0%
101-416-98030 Office Furniture & Equipment - 153 - - - - - 0%101-416-98040 Major Machinery & Equipment 189,311 398,248 1,552,000 32,000 1,260,000 1,292,000 (260,000) -17%101-416-98043 Ladder Truck Expense - 7,963 - - - - - 0%101-416-98044 Brush Truck/Street Sweeper Expense - 24,298 - - - - - 0% Capital Expenditure Total 430,662 189,311 1,552,000 32,000 1,260,000 1,292,000 (260,000) -17% Debt Service Expense
101-416-96057 CALPOP ENERGY EFF.LOAN(PG&E) 630 - - - 8,400 8,400 8,400 0% LED Light lease with PGE
101-416-96058 Vehicle Leases Principal - 24,021 - 55,000 - 55,000 55,000 0% Huron Ambulance Lease
101-416-96059 Vehicle Leases Interest - 7,761 - - - - - 0%101-416-96060 Lease Principal 34,334 - - - - - - 0%101-416-96061 Lease Interest 9,454 - - - - - - 0%101-416-97061 Fire Equipment Lease - Principal 293,000 286,000 293,000 293,000 293,000 - - 0%101-416-97062 Fire Equipment Lease - Interest 6,865 9,802 6,900 6,900 6,900 - - 0% Debt Service Expense Total 327,584 344,282 299,900 299,900 63,400 363,300 63,400 21% Expenditure Total 4,127,219 3,843,008 5,175,100 3,506,100 1,709,600 5,215,700 40,600 1%Department Net (1,317,259) (1,313,150) (2,808,000) (1,139,000) 293,400 1,962,400 (845,600) 101-416 Fire-EMS

Department: 431 - SERVICE CENTER DEPARTMENT
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101 - General Fund
431 - SERVICE CENTER DEPARTMENT
Personnel Cost
101-431-60010 Salaries Regular 15,301 16,314 16,800 16,800 32,000 15,200 15,200 90% Lube Tech full year. Started in October. 101-431-60030 Salaries Overtime 312 17 200 200 - 200 - 0%101-431-60050 Salaries Cash Outs - - - - - - - 0%101-431-62000 Retirement CalPERS 603 1,780 1,400 1,400 1,100 2,500 1,100 79% Lube Tech full year. Started in October.101-431-62020 Medical/Life Insurance 3,352 2,839 6,100 6,100 8,700 2,600 2,600 43% Lube Tech full year. Started in October.101-431-62030 Social Security FICA 939 1,027 1,000 1,000 900 1,900 900 90% Lube Tech full year. Started in October.101-431-62040 Medicare Insurance 218 240 400 400 500 100 100 25% Lube Tech full year. Started in October.101-431-62050 Disability Income Insurance - - - - - - - 0%101-431-62060 Deferred Comp. - 457 Retirement - 335 - - - - - 0%101-431-62070 Workers' Comp. Insurance 861 969 1,800 1,800 2,100 300 300 17% WC flat rate; however, allocated based on salary per department. 101-431-62080 Uniform Allowance - 58 - - 200 200 200 0%101-431-62200 Retirement CalPERS UL 17 - 100 100 400 500 400 400% Lube Tech full year. Started in October.101-431-62210 Unemployment Claims - - 200 200 - 200 - 0% Personnel Cost Total 23,579 21,601 28,000 28,000 48,800 20,800 20,800 74% O & M Cost
101-431-70060 Small Tools & Equipment 2,032 3,490 4,000 8,000 8,500 4,500 500 6% 101-431-70100 Uniforms 1,188 1,489 1,100 1,100 2,300 1,200 1,200 109%101-431-70150 Vehicle Parts & Supplies 2,186 2,725 2,500 2,500 3,600 1,100 1,100 44%101-431-70160 Gasoline & Diesel 1,549 496 1,200 1,200 - 1,200 - 0%101-431-72030 Telephone 474 664 600 600 600 - - 0%101-431-84012 Computer Equipment - - - - 100 100 100 0%101-431-84060 Vehicle Parts, Repairs & Maint. - 60 200 200 - 200 - 0%101-431-86030 Subs., Dues, & Publications - - 1,000 1,000 - 1,000 - 0%101-431-88040 Computer Programming/Consult. 109 1,970 1,700 700 - 700 (1,000) -59%101-431-88060 Medical - General - 59 100 100 - 100 - 0%101-431-89040 Physical w/Drug & Alcohol Test - - - - - - - 0%101-431-89070 Fingerprinting - 18 100 100 - 100 - 0%101-431-90010 Liability & Property Insurance 934 1,045 1,100 1,100 2,000 3,100 2,000 182% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 101-431-92080 Miscellaneous Expense - - 100 100 - 100 - 0%101-431-92090 Taxes, Licenses, & Fees 754 707 300 300 300 - - 0% O & M Cost Total 11,264 10,685 13,000 18,000 21,900 8,900 3,900 22% Grand Total 34,843 32,286 41,000 46,000 29,700 24,700 70,700 54% FY26/27 Proposed Budget
Fund 101 - GENERAL FUND
101-431 Service Center

Fund/Department Account Description
2024
Actual
Audited
2025
Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101 - General Fund
432 - BLDGS & GROUNDS MAINTENANCE
Personnel Cost
101-432-62070 Workers' Comp. Insurance - - - - - - - 0% 101-432-62210 Unemployment Claims - - - - - - - 0%
Personnel Cost Total - - - - - - - 0%
O & M Cost
101-432-70060 Small Tools & Equipment - 200 - 200 - 200 - 0% 101-432-70100 Uniforms - - - - - - - 0%101-432-70440 Miscellaneous Supplies - 84 7,200 4,200 - 4,200 (3,000) -42%101-432-72010 Water, Gas, Sanitation & Sewer 25,346 22,810 28,000 28,000 - 28,000 - 0%101-432-72020 Electric 128,274 129,129 125,000 125,000 - 125,000 - 0%101-432-72030 Telephone 1,566 14,000 8,455 14,000 10,000 24,000 10,000 71%101-432-84010 Office Equip. Repairs & Maint. 7,842 5,000 - 5,000 5,000 - - 0%101-432-84020 Major Equip. Repairs & Maint. 15,095 23,321 35,000 35,000 - 35,000 - 0%101-432-84030 Buildings Repairs & Maint. 67,327 78,010 303,500 83,500 30,000 113,500 (190,000) -63%101-432-84050 Grounds Repairs & Maint. 17,110 35,000 8,496 10,000 - 10,000 (25,000) -71%101-432-84071 Inspections 2,225 12,500 6,660 12,500 (6,000) 6,500 (6,000) 101-432-88100 Professional Services - 1,962 1,000 1,000 - 1,000 - 0% 101-432-90010 Liability & Property Insurance 165,580 130,010 185,500 185,500 (5,600) 179,900 (5,600) -3% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary.

O & M Cost Total 408,937 751,900 430,363 503,900 28,400 532,300 (219,600) -29% Capital Expenditure
101-432-98040 Major Machinery & Equipment 172,766 - - - - - - 0% Capital Expenditure Total 172,766 - - - - - - 0%
Debt Service Expense
FY26/27 Proposed Budget
Fund 101 - GENERAL FUND
Department: 432 - BLDGS & GROUNDS MAINTENANCE
101-432 Bldgs & Grounds Maint

Fund/Department Account Description
2024
Actual
Audited
2025
Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101-432-96057 CALPOP ENERGY EFF.LOAN(PG&E) 1,188 - - - 14,500 14,500 14,500 0% LED Light lease with PGE Debt Service Expense Total 1,188 - - - 14,500 14,500 14,500 0% Grand Total 408,937 751,900 604,318 503,900 546,800 42,900 (205,100) -29% 101-432 Bldgs & Grounds Maint

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change Comments
101 - General Fund
435 - AIRPORT OPERATIONS
Rev
101-435-48160 Miscellaneous Revenue 2,700 - 1,000 1,000 1,000 - - 0% 101-435-48163 Airshow Revenue 5,000 - - - 100,000 100,000 100,000 0%101-435-55020 Airport Building Lease 3,850 4,200 4,200 4,200 4,200 - - 0%101-435-55040 Airport Fuel Sales - - - - 40,000 40,000 40,000 0%101-435-55050 Airport Hangar Leases 25,920 32,469 36,000 36,000 36,000 - - 0%101-435-55060 Airport Tie Down Rentals 396 468 400 400 400 - - 0%101-435-55070 Airport Overnight Parking Fee - 100 100 100 - 100 - 0%101-435-55090 Federal Aviation Admn Grant - 4,695 - - - - - 0%101-435-55100 State Airport Grant 10,000 - 10,000 10,000 - 10,000 - 0% Rev Total 35,384 54,415 51,700 51,700 191,700 140,000 140,000 271% Personnel Cost
101-435-60010 Salaries Regular 24,910 29,762 32,200 32,200 32,000 (200) (200) -1% 101-435-60030 Salaries Overtime 1,018 1 800 800 1,400 2,200 1,400 175%101-435-60050 Salaries Cash Outs - - 500 500 - 500 - 0%101-435-62000 Retirement CalPERS 2,390 3,287 3,500 3,500 3,500 - - 0%101-435-62020 Medical/Life Insurance 3,698 3,961 5,700 5,700 5,000 (700) (700) -12%101-435-62030 Social Security FICA 1,979 1,525 2,000 2,000 2,000 - - 0%101-435-62040 Medicare Insurance 459 357 500 500 500 - - 0%101-435-62050 Disability Income Insurance - - - - - - - 0%101-435-62060 Deferred Comp. - 457 Retirement 706 689 800 800 800 - - 0%101-435-62070 Workers' Comp. Insurance 1,499 1,484 1,800 1,800 1,900 100 100 6% WC flat rate; however, allocated based on salary per department. 101-435-62080 Uniform Allowance 10 - - - 100 100 100 0%101-435-62090 Other Payroll Expenses - - - - - - - 0%101-435-62200 Retirement CalPERS UL 558 - 1,600 1,600 400 2,000 400 25%101-435-62210 Unemployment Claims - - 300 300 - 300 - 0% Personnel Cost Total 36,213 42,078 49,700 49,700 50,800 1,100 1,100 2% O & M Cost
101-435-70030 Postage & Freight Out - - 100 100 100 - - 0% 101-435-70040 Printing & Binding 45 - 300 300 - 300 - 0%101-435-72010 Water, Gas, Sanitation & Sewer 6,628 9,408 12,500 12,500 (6,000) 6,500 (6,000) -48% FY26/27 Proposed Budget
Fund 101 - GENERAL FUND
Department: 435 - AIRPORT OPERATIONS
101-435 Airport Operations

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change Comments
101-435-72020 Electric 16,689 16,735 24,000 24,000 18,000 (6,000) (6,000) -25%101-435-72030 Telephone 764 1,836 2,400 2,400 (1,400) 1,000 (1,400) -58%101-435-80060 Fuel Purchases for Resale 19,827 - 35,000 35,000 (15,000) 20,000 (15,000) -43%101-435-84012 Computer Equipment - - - - 500 500 500 0%101-435-84020 Major Equip. Repairs & Maint. - - 8,000 8,000 2,000 10,000 2,000 25%101-435-84030 Buildings Repairs & Maint. 13,471 7,840 15,000 15,000 40,000 55,000 40,000 267% Rehab Pilots Lounge + Residence
101-435-84050 Grounds Repairs & Maint. 17,601 645 20,000 20,000 - 20,000 - 0%101-435-84060 Vehicle Parts, Repairs & Maint. - 409 1,000 1,000 - 1,000 - 0%101-435-86010 Training, Travel, & Conference 2,164 2,949 3,700 3,700 3,700 - - 0%101-435-86030 Subs., Dues, & Publications 395 75 600 600 - 600 - 0%101-435-88040 Computer Programming/Consult. 109 62 2,200 2,200 (1,000) 1,200 (1,000) -45%101-435-88060 Medical - General 4 4 - - - - - 0%101-435-88091 Engineering & Consultants 13,141 - 15,000 15,000 - 15,000 - 0%101-435-88100 Professional Services 2,700 1,573 3,500 3,500 3,500 - - 0%101-435-88101 Administrative Fees 27 33 100 100 - 100 - 0%101-435-88220 Special Events - - 50,000 - 100,000 100,000 50,000 100% Airshow expenses101-435-90010 Liability & Property Insurance 8,378 5,188 8,500 8,500 (8,500) - (8,500) -100%101-435-92090 Taxes, Licenses, & Fees 12,762 17,626 19,000 19,000 19,000 - - 0% O & M Cost Total 59,472 119,615 220,900 170,900 275,500 104,600 54,600 25% Capital Expenditure
101-435-98040 Major Equip. Repairs & Maint. - 261,300 - 11,300 150,000 161,300 (100,000) -38% Capital Expenditure Total - 261,300 - 11,300 161,300 150,000 (100,000) -38% Expenditure Total 95,686 161,693 531,900 231,900 487,600 255,700 (44,300) -8% Department Net (60,302) (107,278) (180,200) (480,200) (295,900) (204,000) 95,700 -38% 101-435 Airport Operations

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101 - General Fund
440 - MUNICIPAL GROUNDS MAINT
Personnel Cost
101-440-60010 Salaries Regular 138,301 150,987 174,200 174,200 177,700 3,500 3,500 2% 101-440-60020 Salaries Part Time - (8,519) - - - - - 0%101-440-60030 Salaries Overtime 342 270 200 200 200 200 400 100%101-440-60050 Salaries Cash Outs - - 400 400 - 400 - 0%101-440-62000 Retirement CalPERS 8,718 12,507 14,300 14,300 - 14,300 - 0%101-440-62020 Medical/Life Insurance 50,963 48,818 60,000 60,000 64,800 4,800 4,800 8%101-440-62030 Social Security FICA 9,037 10,800 8,529 10,800 10,800 - - 0%101-440-62040 Medicare Insurance 2,098 1,994 2,500 2,500 - 2,500 - 0%101-440-62050 Disability Income Insurance - - - - - - - 0%101-440-62060 Deferred Comp. - 457 Retirement 98 92 100 100 - 100 - 0%101-440-62070 Workers' Comp. Insurance 8,436 10,400 8,162 10,400 10,800 400 400 4%101-440-62080 Uniform Allowance 685 529 - - 500 500 500 0%101-440-62200 Retirement CalPERS UL 292 - 1,000 1,000 2,400 3,400 2,400 240%101-440-62210 Unemployment Claims - - 1,700 1,700 - 1,700 - 0% WC flat rate; however, allocated based on salary per department.

Personnel Cost Total 210,684 231,656 275,600 275,600 287,400 11,800 11,800 4% O & M Cost
101-440-70001 Land Rental - 1 100 100 - 100 - 0%
101-440-70010 Office Supplies (82) - 100 100 - 100 - 0%101-440-70040 Printing & Binding - - - - - - - 0%101-440-70060 Small Tools & Equipment 3,440 3,516 3,000 1,500 2,700 4,200 1,200 40%101-440-70100 Uniforms 4,756 3,837 4,200 4,200 1,000 5,200 1,000 24%101-440-70160 Gasoline & Diesel 10,271 1,677 12,000 12,000 12,000 - - 0%101-440-70442 Tree Purchasing/Planting - - 2,000 2,000 - 2,000 - 0%101-440-72011 Water/Electric - City Plots 118,196 82,832 110,000 110,000 10,000 120,000 10,000 9%101-440-84012 Computer Equipment - - - - - - - 0%101-440-84050 Grounds Repairs & Maint. 38,535 77,743 50,500 50,500 165,000 165,000 215,500 327% Fence for community garden, small park plots rehab, additional maint. Costs 101-440-84060 Vehicle Parts, Repairs & Maint. 2,878 6,924 5,000 5,000 2,000 7,000 2,000 40%101-440-84075 Equipment Parts, Repairs & Maint - - 2,000 2,000 3,000 5,000 3,000 150% FY26/27 Proposed Budget
Fund 101 - GENERAL FUND
Department: 440 - MUNICIPAL GROUNDS MAINT
101-440 Municipal Grounds Maint

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
101-440-84077 Landscaping & Lighting Maintenance District (LLMD) - - 40,000 40,000 - 40,000 - 0%101-440-84090 Graffiti Removal Expense 70 200 107 200 - 200 - 0%101-440-86010 Training, Travel, & Conference 831 - 1,500 1,500 1,800 3,300 1,800 120% Including 2 Employees going to landscape Expo
101-440-86030 Subs., Dues, & Publications 1,094 1,200 100 100 - 100 - 0%101-440-88040 Computer Programming/Consult. 109 62 200 200 - 200 - 0%101-440-88060 Medical - General 82 2 100 100 - 100 - 0%101-440-88100 Professional Services 1,402 4,998 2,000 2,000 50,000 52,000 50,000 2500% State park grant app and splash pad pool service
101-440-89040 Physical w/Drug & Alcohol Test 210 200 500 500 - 500 - 0%101-440-89070 Fingerprinting 32 64 200 200 - 200 - 0%101-440-90010 Liability & Property Insurance 9,159 11,000 8,802 11,000 16,500 5,500 5,500 50% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 101-440-92080 Miscellaneous Expense - - 130,500 - 2,000 2,000 (128,500) -98%101-440-92212 Veterans Banner Prog Expense 166 - - - - - - 0% O & M Cost Total 191,964 191,149 243,200 375,200 243,000 111,000 486,200 30% Capital Expenditure
101-440-98040 Major Machinery & Equipment 3,886 23,399 8,000 - 125,000 125,000 117,000 1463% 2 new led monuments signs 101-440-98981 Splash Pad Project 181,876 285,369 1,700,000 - 1,476,500 1,476,500 (223,500) -13% Capital Expenditure Total 308,767 1,708,000 185,762 1,601,500 - 1,601,500 (106,500) -6% Grand Total 711,416 2,358,800 608,568 518,800 1,856,300 2,375,100 16,300 28% 101-440 Municipal Grounds Maint

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change
101 - General Fund
900 - TRANSFERS TO OTHER FUNDS
Transfers in/Out
101-900-94072 Transfer to General Fund Reserve - - - - - - - 0% Transfers in/Out Total - - - - - - - 0%
Net - - - - - - - 0%
FY26/27 Proposed Budget
Fund 101 - GENERAL FUND
Department: 900 - TRANSFERS TO OTHER FUNDS

101-900 Transfers to Other Fund
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-
)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
117 - IGT-Intergovernmental Transfer
400 - REVENUES
Rev
117-400-44010 Interest Earned 32,240 17,994 175,900 175,900 (175,900) (175,900) - -100% 117-400-45000 IGT-Revenue from Medi-Cal Plan 3,141,460 2,830,466 2,900,000 2,900,000 2,900,000 - - 0%117-400-46278 IGT CHD Education Grant 1,392 20,000 - - - - - 0%117-400-56560 GEMT Medicare Reimbursement 963,151 765,563 750,000 750,000 200,000 950,000 200,000 27% Rev Total 3,634,023 4,138,243 3,825,900 3,825,900 24,100 3,850,000 24,100 1% 416 - FIRE/EMS DEPARTMENT
Personnel Cost
117-416-60010 Salaries Regular 936,917 905,002 1,231,100 1,231,100 1,108,000 (123,100) (123,100) -10% 117-416-60020 Salaries Part Time 35,892 28,021 282,200 282,200 282,200 - - 0%117-416-60030 Salaries Overtime 431,405 412,285 200,000 200,000 131,100 331,100 131,100 66%117-416-60050 Salaries Cash Outs - 10,000 - 10,000 - 10,000 - 0%117-416-62000 Retirement CalPERS 80,130 116,628 133,400 133,400 (10,600) 122,800 (10,600) -8%117-416-62020 Medical/Life Insurance 161,752 219,882 232,400 232,400 245,800 13,400 13,400 6%117-416-62030 Social Security FICA 85,440 81,263 89,100 89,100 4,000 93,100 4,000 4%117-416-62040 Medicare Insurance 19,882 19,041 20,000 20,000 3,000 23,000 3,000 15%117-416-62050 Disability Income Insurance 307 437 400 400 300 700 300 75%117-416-62060 Deferred Comp. - 457 Retirement 15,085 14,386 20,900 20,900 100 21,000 100 0%117-416-62070 Workers' Comp. Insurance 75,843 73,726 87,300 87,300 1,100 88,400 1,100 1% WC flat rate; however, allocated based on salary per department. 117-416-62080 Uniform Allowance 10,950 14,333 - - 21,600 21,600 21,600 0%117-416-62090 Other Payroll Expenses - - - - - - - 0%117-416-62200 Retirement CalPERS UL 5,429 - 21,900 21,900 13,500 35,400 13,500 62%117-416-62210 Unemployment Claims - 11,300 - 11,300 - 11,300 - 0% Personnel Cost Total 1,885,005 1,859,032 2,340,000 2,340,000 54,400 2,394,400 54,400 2% O & M Cost
117-416-70010 Office Supplies 99 229 200 200 (100) (100) 100 -50% 117-416-70040 Printing & Binding - 654 - - - - - 0%117-416-70050 Education Materials & Supplies 2,853 1,551 2,000 2,000 - 2,000 - 0%117-416-70102 Uniforms 6,606 7,064 5,000 5,000 2,000 7,000 2,000 40% 3 new sets of uniform for non-sworn staff
117-416-70160 Gasoline & Diesel - - - - - - - 0%117-416-70440 Miscellaneous Supplies - - - - - - - 0%117-416-70450 Station Supplies - - - - - - - 0%117-416-70500 Managed Care Plan 1,267,490 1,161,953 1,200,000 1,200,000 1,200,000 - - 0% FY26/27 Proposed Budget
117 - IGT-Intergovernmental Transfer
117 - IGT-Intergovernmental Trn

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-
)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
117-416-70501 GEMT Program 131,948 129,182 100,000 100,000 100,000 200,000 100,000 100% cost to participate has increased. revenue will increase as well. 117-416-72030 Telephone 84 113 100 100 - 100 - 0%117-416-75000 Medical Equipment & Supplies 77,534 74,819 70,000 70,000 100,000 30,000 30,000 43% cost of supplies have increased117-416-75010 Meals-Ambulance Runs 3,192 2,748 2,000 2,000 2,000 4,000 2,000 100% more employees117-416-75020 EMS-Linens 5,554 8,263 5,000 5,000 - 5,000 - 0%117-416-75030 Tuition Reimbursement (3,035) 17,640 5,000 5,000 - 5,000 - 0%117-416-75040 Ambulance Billing Contract 127,884 125,298 100,000 100,000 125,000 25,000 25,000 25% 4% of revenue with revenue increasing.
117-416-75060 Mandated Annual Service 21,344 - - - 35,000 35,000 35,000 0% 5 year contract renewal for stryker equipment. (gurneys, lucas device, stair chairs) $127,586.40 for 5 years is approx 33,000 a year. 117-416-84010 Office Equip. Repairs & Maint. 228 217 200 200 - 200 - 0%117-416-84050 Grounds Repairs & Maint. 291 (8,500) - - - - - 0%117-416-84060 Vehicle Parts, Repairs & Maint. 70,691 99,300 550,000 70,000 (20,000) 50,000 (500,000) -91% Cost savings with city mechanic117-416-84070 Misc. Repairs & Maint. 31 (296) 100 100 - 100 - 0%117-416-86010 Training, Travel, & Conference 40 890 - - - - - 0%117-416-86030 Subs., Dues, & Publications 498 2,700 531 2,700 (2,200) (2,200) 500 -81%117-416-86040 Required Certification Train 6,405 5,543 5,500 5,500 1,500 7,000 1,500 27%117-416-88040 Computer Programming/Consult. 4,741 369 200 200 4,900 5,100 4,900 2450% IT Services & Security updates & Govt Jobs
117-416-88060 Medical - General 1,689 2,998 500 500 - 500 - 0%117-416-88100 Professional Services 9,320 15,919 10,000 10,000 - 10,000 - 0%117-416-88101 Administrative Fees 13 15 100 100 - 100 - 0%117-416-89040 Physical w/Drug & Alcohol Test 964 147 200 200 1,800 2,000 1,800 900% New hire physical117-416-89050 Polygraph 300 - - - 100 100 100 0%117-416-89060 Psychological Evaluation 320 160 200 200 - 200 - 0%117-416-89070 Fingerprinting 454 323 300 300 - 300 - 0%117-416-89080 Background Investigation Exp 320 - - - 500 500 500 0%117-416-90010 Liability & Property Insurance 82,343 79,506 99,000 99,000 134,400 35,400 35,400 36% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 117-416-92080 Miscellaneous Expense - 12,300 - 12,300 - 12,300 - 0%117-416-92090 Taxes, Licenses, & Fees - 1,508 - - - - - 0% O & M Cost Total 1,728,143 1,820,201 2,170,600 1,690,600 215,900 1,906,500 (264,100) -12% Capital Expenditure
117-416-98040 Major Machinery & Equipment 8,295 (300) 468,500 - 337,000 (131,500) 337,000 -28% one ambulance remount. FY25/26 was 2.

Capital Expenditure Total (300) 468,500 8,295 337,000 - 337,000 (131,500) -28% 900 - TRANSFERS TO OTHER FUNDS
117 - IGT-Intergovernmental Trn

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-
)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
Transfers in/Out
117-900-94070 Operating Transfer Out - - 720,000 - - (720,000) - -100% No anticipated transfers out Transfers in/Out Total - 720,000 - - - (720,000) - -100% Expenditure Total 3,613,148 3,679,233 5,230,600 4,030,600 270,300 4,300,900 (929,700) -18% Department Net 20,875 459,010 (1,404,700) (204,700) (246,200) (450,900) (905,600) -68% 117 - IGT-Intergovernmental Trn

Enterprise Funds

Type Revenue
Fund 501 - WaterDepartment 2026 Adopted Budget 2027 Base Budget Request (+/-) 2027 Proposed Budget % Change by Department 501 - Water Enterprise Fund 18,397,500 18,397,500 11,929,100 (6,468,400) -35.16% 400 - REVENUES 18,397,500 18,397,500 (6,468,400) 11,929,100 -35.16% Grand Total 18,397,500 18,397,500 (6,468,400) 11,929,100 -35.16% Percent Change from prior Year -35.16%
Type ExpenditureFund 501 - WaterDepartment 2026 Adopted Budget 2027 Base Budget Request (+/-) 2027 Proposed Budget % Change by Department 501 - Water Enterprise Fund 19,153,400 10,913,500 1,014,620 11,928,100 -37.72% 406 - FINANCIAL SERVICES DEPARTMENT 695,400 663,500 (31,100) 632,400 -9.06%503 - WATER PLANT OPERATIONS 15,576,400 9,398,400 (1,135,580) 8,262,800 -46.95%503 - WATER TREATMENT PLANT - - 8,100 8,100 0.00%508 - WATER DISTRIBUTION 2,881,600 851,600 2,173,200 3,024,800 4.97% Grand Total 19,153,400 10,913,500 1,014,620 11,928,100 -37.72% Percent Change from prior Year -37.72%
FY26/27 Proposed Budget Summary - Water Enterprise Fund

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
501-503-62100 Accrued Comp - - - - - - 0% -501-503-62200 Retirement CalPERS UL 1,816 - 8,100 8,100 2,200 10,300 2,200 27% 501-503-62210 Unemployment Claims 1,333 - 2,000 2,000 - 2,000 0% - Personnel Cost Total 687,270 814,762 861,400 861,400 206,000 1,067,400 206,000 24% O & M Cost
501-503-70001 Land Rental - - 14,000 14,000 420 14,400 400 3% 501-503-70010 Office Supplies 379 680 500 500 - 500 0% -501-503-70030 Postage & Freight Out 179 36 300 300 - 300 0% -501-503-70040 Printing & Binding - - 100 100 - 100 0% -501-503-70060 Small Tools & Equipment 2,068 1,823 2,000 2,000 - 2,000 0% - 501-503-70100 Uniforms 1,960 2,957 3,100 3,100 1,400 4,500 1,400 45%501-503-70140 Utility Parts & Supplies 19,237 12,686 12,000 12,000 - 12,000 0% - 501-503-70160 Gasoline & Diesel 14,331 15,276 18,000 18,000 2,000 20,000 2,000 11% 501-503-70202 Lab Supplies 10,343 20,005 18,000 18,000 2,000 20,000 2,000 11% 501-503-70210 Chemicals Ammonia 17,133 60,204 30,000 30,000 15,000 45,000 15,000 50% price increases501-503-70211 Chemicals Carbon Dioxide - - 50,000 50,000 - 50,000 0% - 501-503-70220 Chemicals Zinc Ortho 57,099 59,032 65,000 65,000 65,000 130,000 65,000 100% price increases 501-503-70230 Chemicals Chlorine 28,684 23,863 25,000 25,000 5,000 30,000 5,000 20% 501-503-70240 Chemicals Aluminate Sulfate 122,976 137,520 130,000 130,000 20,000 150,000 20,000 15% price increases 501-503-70270 Chemicals Polymers 11,459 - 12,000 12,000 - 12,000 0% - 501-503-70300 Chemicals Hypochlorite 11,713 66,466 25,000 12,000 13,000 25,000 0% - 501-503-70370 Chemicals Caustic Solution - - 75,000 75,000 (25,000) 50,000 (25,000) -33% 501-503-70400 Chemicals Sodium Permanganate 71,526 77,970 80,000 80,000 - 80,000 0% - 501-503-72010 Water, Gas, Sanitation & Sewer 545 385 800 800 - 800 0% - 501-503-72020 Electric 965,662 945,634 783,100 783,100 (527,100) 256,000 (527,100) -67% 501-503-72030 Telephone 10,148 5,373 6,500 6,500 - 6,500 0% - 501-503-80010 Water Purchases 1,209,782 2,011,733 1,537,000 1,537,000 (365,000) 1,172,000 (365,000) -24% 501-503-82030 Equipment Rental 3,465 420 4,000 4,000 - 4,000 0% - 501-503-84010 Office Equip. Repairs & Maint. 857 854 1,000 1,000 - 1,000 0% - 501-503-84020 Major Equip. Repairs & Maint. 128,165 172,336 350,000 170,000 225,000 395,000 45,000 13% 501-503-84030 Buildings Repairs & Maint. 8,349 16,243 40,000 10,000 47,300 57,300 17,300 43% Sound proof room and door replacement
501-503-84051 Grounds Chemicals & Maint. 5,373 2,396 7,500 7,500 - 7,500 0% - 501-503-84060 Vehicle Parts, Repairs & Maint. 2,595 5,466 4,000 4,000 - 4,000 0% - 501-503-84072 Safety Equip. Repairs & Maint. 3,045 2,541 2,000 2,000 - 2,000 0% - 501-503-86010 Training, Travel, & Conference 9,524 4,503 10,000 10,000 - 10,000 0% - 501-503-86030 Subs., Dues, & Publications 1,564 1,448 2,600 2,600 - 2,600 0% - 501-503-86032 Certifications, Renewals, Subs. & Dues 1,400 1,610 2,000 2,000 - 2,000 0% - 501-503-88010 City Attorney Fees 12,675 6,714 2,000 2,000 - 2,000 0% - 501-503-88011 Legal Services - - - - - - 0% -501-503-88040 Computer Programming/Consult. 6,950 3,416 4,500 4,500 7,500 12,000 167% Security upgrades 7,500 501-503-88060 Medical - General 895 974 100 100 - 100 0% - 501-503-88071 Westlands Coalinga Canal Maint. - 406,000 - 406,000 (4,000) 402,000 (4,000) -1%501-503-88081 Outside Laboratory 11,694 17,294 14,000 14,000 3,000 17,000 3,000 21% 501-503-88100 Professional Services (2,338,643) 111,974 100,000 100,000 - 100,000 0% - 501-503-88101 Administrative Fees 49 143 100 100 - 100 0% - 501 - Water Enterprise - PW

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
501-503-88130 Grant Writing/Application - - - - - - 0% -501-503-89040 Physical w/Drug & Alcohol Test - 8 100 100 - 100 0% -501-503-89070 Fingerprinting 72 - 100 100 - 100 0% -501-503-90010 Liability & Property Insurance 55,710 62,236 71,700 71,700 27,200 98,900 27,200 38% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 501-503-92080 Miscellaneous Expense - - 2,000 2,000 - 2,000 0% - 501-503-92090 Taxes, Licenses, & Fees 54,628 195,933 60,000 60,000 - 60,000 0% - 501-503-94030 Cash Short/Over 5,785 - - - - - 0% -501-503-98540 EPA Grant Expense - - - 1,092,000 - 1,092,000 1,092,000 0% Expense off set by revenue in 501-400-45250.

O & M Cost Total 2,959,712 1,617,816 3,971,100 3,748,100 604,720 4,352,800 381,700 10% Capital Expenditure 0%
501-503-98030 Office Furniture & Equipment 2,379 171 4,000 1,000 3,000 4,000 0% -501-503-98040 Major Machinery & Equipment 4,246 31,405 307,000 40,000 178,000 218,000 (89,000) -29% 501-503-98441 Water Revenue Bond Projects 35,521 (5,892) 3,588,000 3,500,000 (3,500,000) (3,588,000) - -100% 501-503-98442 2024 Solar Revenue Bond Project 1,750,797 - 5,500,000 - - (5,500,000) - -100% 501-503-98471 Turf Replacement Program Expense 12,348 79,215 75,000 1,371,800 - 1,371,800 1,296,800 1729% Base budget was 0 Capital Expenditure Total 1,855,696 54,494 9,474,000 3,541,000 (1,947,200) 1,593,800 (7,880,200) -83% Debt Service Expense 0%
501-503-96062 2021B Revenue Bonds - Principal - 135,000 - 135,000 5,000 140,000 5,000 4% 501-503-96063 2021B Revenue Bonds - Interest 272,425 267,225 262,100 262,100 (5,500) 256,600 (5,500) -2% 501-503-96064 2021A Wtr/WW Revenue Bonds - Principal - 250,000 - 250,000 5,000 255,000 5,000 2% 501-503-96065 2021A Wtr/WW Revenue Bonds - Interest 234,555 232,300 230,500 230,500 (3,600) 226,900 (3,600) -2% 501-503-96066 2024 Solar Revenue Bond - Principal - - - - - - 0% -501-503-96067 2024 Solar Revenue Bond - Interest 262,890 - 367,300 367,300 - 367,300 0% - 501-503-96068 Interest Expense 5,895 - - - - - - 0%
501-503-96500 Fiscal Agent Fees 1,667 12,699 3,000 3,000 - 3,000 0% - 501-503-96510 Bond Cost of Debt Issuance 159,865 - - - - - 0% -501-503-98020 Buildings & Bldg. Improvements - - 22,000 - - (22,000) - -100% Debt Service Expense Total 508,647 940,874 1,269,900 1,247,900 1,248,800 900 (21,100) -2% 503 - WATER TREATMENT PLANT 0%
O & M Cost 0%
501-503-84012 Computer Equipment - - - 8,100 - 8,100 8,100 0% O & M Cost Total - - - 8,100 - 8,100 8,100 0%
508 - WATER DISTRIBUTION 0%
Personnel Cost 0%
501-508-60010 Salaries Regular 274,911 287,737 327,500 327,500 73,600 401,100 73,600 22% 501-508-60020 Salaries Part Time 1,097 12 - - - - 0% -501-508-60030 Salaries Overtime 23,628 30,146 23,600 23,600 3,300 26,900 3,300 14% 501-508-60050 Salaries Cash Outs - - 8,500 8,500 - 8,500 0% -501-508-62000 Retirement CalPERS 30,310 16,742 27,100 27,100 9,200 36,300 9,200 34% 501-508-62020 Medical/Life Insurance 75,707 63,381 74,100 74,100 41,500 115,600 41,500 56% 501-508-62030 Social Security FICA 18,463 19,153 19,800 19,800 4,600 24,400 4,600 23% 501-508-62040 Medicare Insurance 4,380 4,517 4,800 4,800 900 5,700 19% 900 501 - Water Enterprise - PW

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
501-508-62050 Disability Income Insurance 140 480 400 400 200 600 50% 200 501-508-62060 Deferred Comp. - 457 Retirement 4,544 2,783 4,000 4,000 500 4,500 13% 500 501-508-62070 Workers' Comp. Insurance 19,048 29,885 19,100 19,100 5,300 24,400 5,300 28% WC flat rate; however, allocated based on salary per department. 501-508-62080 Uniform Allowance 890 790 - 1,100 - 1,100 1,100 0% 501-508-62090 Other Payroll Expenses - - - - - - 0% -501-508-62100 Accrued Comp - - - - - - 0% -501-508-62200 Retirement CalPERS UL 2,067 - 6,500 6,500 4,000 10,500 4,000 62% 501-508-62210 Unemployment Claims - - 3,400 3,400 - 3,400 0% - Personnel Cost Total 453,458 457,353 518,800 518,800 144,200 663,000 144,200 28% O & M Cost 0%
501-508-70010 Office Supplies 461 507 500 500 - 500 0% -501-508-70030 Postage & Freight Out 183 44 100 100 - 100 0% - 501-508-70040 Printing & Binding - - 100 100 - 100 0% - 501-508-70060 Small Tools & Equipment 2,970 6,299 5,000 5,000 - 5,000 0% - 501-508-70100 Uniforms 2,504 3,544 6,300 6,300 1,000 7,300 1,000 16% 501-508-70101 Uniforms-Safety Equipment 2,659 2,152 2,000 2,000 - 2,000 0% - 501-508-70130 Street Materials 2,377 9,846 5,000 5,000 3,000 8,000 3,000 60% 501-508-70140 Utility Parts & Supplies 46,783 57,082 97,000 85,000 15,000 100,000 3,000 3% 501-508-70160 Gasoline & Diesel 16,981 14,971 20,000 20,000 - 20,000 0% - 501-508-70440 Miscellaneous Supplies - - - - - - 0% -501-508-72020 Electric 2,497 2,896 3,000 3,000 3,500 6,500 117% 3500 Retrofit Loan Program 3,500501-508-72030 Telephone 5,219 20,029 5,200 5,200 (1,000) 4,200 (1,000) -19%501-508-84010 Office Equip. Repairs & Maint. 150 147 300 300 - 300 0% -501-508-84012 Computer Equipment - - - - - - 0% - 501-508-84030 Buildings Repairs & Maint. 1,579 2,837 22,000 7,000 15,000 22,000 0% - 501-508-84060 Vehicle Parts, Repairs & Maint. 14,826 7,882 10,000 10,000 - 10,000 0% - 501-508-84070 Misc. Repairs & Maint. - - - - - - 0% -501-508-86010 Training, Travel, & Conference 9,866 6,318 8,000 8,000 1,000 9,000 1,000 13%501-508-86030 Subs., Dues, & Publications 3,506 5,518 3,200 3,200 1,000 4,200 1,000 31%501-508-88010 City Attorney Fees 162 - 1,500 1,500 - 1,500 0% - 501-508-88040 Computer Programming/Consult. 3,947 5,781 6,700 6,700 5,100 11,800 5,100 76% Security upgrades 501-508-88060 Medical - General 269 647 500 500 - 500 0% - 501-508-88100 Professional Services 18,792 17,646 22,200 22,200 - 22,200 0% - 501-508-88101 Administrative Fees 33 27 100 100 - 100 0% - 501-508-88121 Geographic Information Systems 5,273 3,496 15,000 15,000 - 15,000 0% - 501-508-88130 Grant Writing/Application 11,276 13,417 12,000 12,000 8,000 20,000 8,000 67% 501-508-89010 Personnel Advertising - - 100 100 - 100 0% - 501-508-89020 Interview Expenses - - 100 100 - 100 0% - 501-508-89040 Physical w/Drug & Alcohol Test 227 284 300 300 - 300 0% - 501-508-89070 Fingerprinting 148 32 100 100 - 100 0% -
501 - Water Enterprise - PW

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
501-508-90010 Liability & Property Insurance 47,178 43,098 55,200 55,200 14,700 69,900 14,700 27% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 501-508-92090 Taxes, Licenses, & Fees 1,354 - 5,000 5,000 - 5,000 0% - 501-508-94010 Depreciation Expense 534,078 472,347 - - - - 0% - O & M Cost Total 731,219 700,924 306,500 279,500 66,300 345,800 39,300 13% Capital Expenditure 0%
501-508-98030 Office Furniture & Equipment 1,048 412 3,000 8,000 - 8,000 167% Including new office chairs 5,000 501-508-98040 Major Machinery & Equipment 21,341 34,339 28,300 28,300 225,200 253,500 225,200 796% New van, Jack Hammer, Front loader, compressor, ditch which. 501-508-98054 Water Meters 44,091 2,349 25,000 25,000 25,000 50,000 25,000 100% new water meters 501-508-98472 CDWR Advanced Metering Infrastructure (AMI) Proj (929) 0 2,000,000 1,704,500 - 1,704,500 (295,500) -15% 501-508-98907 Pleasant St Sewer Main Reconstruction (0) 0 - - - - 0% - Capital Expenditure Total 66,480 36,171 2,056,300 1,962,700 53,300 2,016,000 (40,300) -2% Debt Service Expense 0%
501-508-96057 CALPOP ENERGY EFF.LOAN(PG&E) - 23 - - - - - 0% Debt Service Expense Total - 23 - - - - - 0%
Expenditure Total 5,461,278 6,423,618 18,458,000 10,250,000 1,045,720 11,295,700 (7,162,300) -39%Department Net 4,042,591 3,075,169 8,147,500 (60,500) (5,422,680) 633,400 693,900 -1147% 501 - Water Enterprise - PW

Financial Services Department
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
501 - Water Enterprise Fund
406 - FINANCIAL SERVICES DEPARTMENT
Personnel Cost
501-406-60010 Salaries Regular 186,934 188,732 223,400 223,400 23,000 246,400 23,000 10% (3) Reclassifications and (1) Grade change
501-406-60020 Salaries Part Time 2,822 59 - - - - - 0%
501-406-60030 Salaries Overtime 260 300 300 10 - 300 - 0% 501-406-60050 Salaries Cash Outs - - 800 800 - 800 - 0% 501-406-62000 Retirement CalPERS 19,776 13,482 20,400 20,400 22,700 2,300 2,300 11% 501-406-62020 Medical/Life Insurance 43,136 32,462 36,900 36,900 13,400 50,300 13,400 36% 501-406-62030 Social Security FICA 11,303 12,047 13,900 13,900 200 14,100 200 1% 501-406-62040 Medicare Insurance 2,649 2,803 3,300 3,300 100 3,400 100 3% 501-406-62050 Disability Income Insurance 794 517 600 600 200 800 200 33% 501-406-62060 Deferred Comp. - 457 Retirement 1,257 3,269 3,800 3,800 200 4,000 200 5% 501-406-62070 Workers' Comp. Insurance 10,293 10,854 13,200 13,200 14,200 1,000 1,000 8% WC flat rate; however, allocated based on salary per department. 501-406-62080 Uniform Allowance - - - - - - - 0%
501-406-62090 Other Payroll Expenses - - - - - - 0% -
501-406-62100 Accrued Comp - - - - - - - 0%
501-406-62200 Retirement CalPERS UL 1,234 4,800 4,800 - 800 5,600 800 17% 501-406-62210 Unemployment Claims - - 2,200 2,200 - 2,200 - 0% Personnel Cost Total 276,210 268,480 323,600 323,600 364,800 41,200 41,200 13% O & M Cost
501-406-70010 Office Supplies 2,845 1,845 3,200 2,000 1,200 3,200 - 0% 501-406-70030 Postage & Freight Out 11,640 22,603 15,800 15,800 17,000 1,200 1,200 8% 501-406-70040 Printing & Binding 13,340 13,900 5,955 13,900 100 14,000 100 1% 501-406-70160 Gasoline & Diesel 1,355 1,263 2,500 2,500 - 2,500 - 0% 501-406-72030 Telephone 2,277 1,604 3,700 3,700 - 3,700 - 0% 501-406-84010 Office Equip. Repairs & Maint. 3,462 3,353 5,000 5,000 1,500 6,500 1,500 30% 501-406-84012 Computer Equipment 1,685 795 - 800 800 200 33% 600 501-406-86010 Training, Travel, & Conference 3,459 4,923 18,100 - 6,600 6,600 (11,500) -64% FY26/27 Proposed Budget
501 - Water Enterprise Fund
501 - Water Enterprise - Fin

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
501-406-86030 Subs., Dues, & Publications 995 1,000 1,000 1,000 2,000 1,000 898 100% Increased membership - Accounting Staff, new subscriptions 501-406-88010 City Attorney Fees 1,564 667 600 600 - 600 - 0%501-406-88011 Legal Services - - - - - - - 0% 501-406-88030 Accounting/Auditing 41,521 15,931 33,700 33,700 700 34,400 700 2% 501-406-88040 Computer Programming/Consult. 28,326 30,028 33,400 33,400 28,400 61,800 28,400 85% Implementation of Finance Processes, security upgrades
501-406-88100 Professional Services 2,289 5,425 30,800 18,800 30,800 49,600 18,800 61% Chart of Accounts, Finance Business Process
501-406-88101 Administrative Fees 4 3 - - - - - 0%501-406-89020 Interview Expenses - - - - - - - 0% 501-406-89040 Physical w/Drug & Alcohol Test 114 100 100 3 - 100 - 0% 501-406-89070 Fingerprinting - 26 100 100 - 100 - 0%
501-406-90010 Liability & Property Insurance 11,163 11,810 14,200 14,200 7,400 21,600 7,400 52% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 501-406-92090 Taxes, Licenses, & Fees 105,547 199,217 160,000 160,000 (150,000) 10,000 (150,000) -94% Decreased due to new CC processor
501-406-94020 Bad Debt Expense 141,867 - 35,000 35,000 30,000 (5,000) (5,000) 501-406-94030 Cash Short/Over (110) (19) 100 100 - 100 - 0% O & M Cost Total 222,096 457,575 371,800 339,900 264,600 (75,300) (107,200) -29% Capital Expenditure
501-406-98030 Office Furniture & Equipment 1,716 470 - - 3,000 3,000 3,000 0% Capital Expenditure Total 1,716 - - 470 3,000 3,000 3,000 0% Total Expenditure 500,021 726,525 695,400 663,500 632,400 (31,100) (63,000) -9% 501 - Water Enterprise - Fin

Type Revenue
Fund 502 - GasDepartment 2026 Adopted Budget 2027 Base Budget Request (+/-) 2027 Proposed Budget % Change by Department 502 - Gas Enterprise Fund 3,179,100 3,179,100 90,600 3,269,700 2.85% 400 - REVENUES 3,179,100 3,179,100 90,600 3,269,700 2.85% Grand Total 3,179,100 3,179,100 90,600 3,269,700 2.85%
Percent Change from prior Year 2.85%
Type ExpenditureFund 502 - GasDepartment 2026 Adopted Budget 2027 Base Budget Request (+/-) 2027 Proposed Budget % Change by Department 502 - Gas Enterprise Fund 3,788,800 3,392,300 181,600 3,573,900 -5.67% 406 - FINANCIAL SERVICES DEPARTMENT 559,500 536,500 (33,500) 503,000 -10.10% 508 - WATER DISTRIBUTION - - - - -
510 - GAS OPERATIONS 3,229,300 2,855,800 215,100 3,070,900 -4.91% Grand Total 3,788,800 3,392,300 181,600 3,573,900 -5.67% Percent Change from prior Year -5.67%
FY26/27 Proposed Budget Summary - Gas Enterprise Fund

Public Works Department
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
502 - Gas Enterprise Fund
400 - REVENUES
Rev
502-400-44010 Interest Earned 5,809 1,799 18,400 18,400 (18,400) (18,400) - -100% 502-400-46980 Late Fees 47,490 54,634 50,000 50,000 - 50,000 - 0%502-400-46990 UB Service Charges (i.e., NSF) 103 146 200 200 - 200 - 0%502-400-48020 Gain/Loss on Disposal of Asset 1,942 - - - - - - 0%502-400-52010 Natural Gas Sales 3,251,356 2,734,458 3,100,000 3,100,000 109,000 3,209,000 109,000 4%502-400-52020 Installation Charges - 12,000 10,000 10,000 - 10,000 - 0%502-400-52030 Account Service Charges - - 500 500 - 500 - 0% Rev Total 2,807,048 3,302,690 3,179,100 3,179,100 3,269,700 90,600 90,600 3% 508 - WATER DISTRIBUTION
Debt Service Expense
502-510-96057 CALPOP ENERGY EFF.LOAN(PG&E) 23 - - - - - - 0% Debt Service Expense Total 23 - - - - - - 0%
510 - GAS OPERATIONS
Personnel Cost
502-510-60010 Salaries Regular 334,199 319,690 361,100 361,100 71,900 433,000 71,900 20% 502-510-60020 Salaries Part Time 12 1,097 - - - - - 0%502-510-60030 Salaries Overtime 28,840 23,622 22,600 22,600 3,100 25,700 3,100 14%502-510-60050 Salaries Cash Outs - - 13,000 13,000 - 13,000 - 0%502-510-62000 Retirement CalPERS 73,962 37,908 31,400 31,400 7,800 39,200 7,800 25%502-510-62020 Medical/Life Insurance 65,813 85,401 79,000 79,000 36,100 115,100 36,100 46%502-510-62030 Social Security FICA 21,222 22,196 22,100 22,100 800 22,900 800 4%502-510-62040 Medicare Insurance 4,998 5,255 5,300 5,300 200 5,500 200 4%502-510-62050 Disability Income Insurance 335 838 700 700 200 900 200 29%502-510-62060 Deferred Comp. - 457 Retirement 4,454 6,906 5,800 5,800 100 5,900 100 2%502-510-62070 Workers' Comp. Insurance 32,827 22,540 21,100 21,100 5,300 26,400 5,300 25%502-510-62080 Uniform Allowance 790 868 - - 1,800 1,800 1,800 0%502-510-62090 Other Payroll Expenses - - - - - - - 0%502-510-62100 Accrued Comp - - - - - - - 0%502-510-62200 Retirement CalPERS UL 2,535 - 8,600 8,600 2,900 11,500 2,900 34%502-510-62210 Unemployment Claims - - 4,000 4,000 - 4,000 - 0% Personnel Cost Total 540,829 555,479 574,700 574,700 130,200 704,900 130,200 23% FY26/27 Proposed Budget
502 - Gas Enterprise Fund

502 - Gas Enterprise - PW
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
O & M Cost
502-510-70010 Office Supplies 461 507 300 300 - 300 - 0% 502-510-70030 Postage & Freight Out 105 - 200 200 - 200 - 0%502-510-70040 Printing & Binding - - 100 100 - 100 - 0%502-510-70060 Small Tools & Equipment 2,545 2,353 5,000 5,000 - 5,000 - 0%502-510-70100 Uniforms 3,544 2,504 3,200 3,200 3,100 6,300 3,100 97%502-510-70101 Uniforms-Safety Equipment 3,255 2,382 3,000 3,000 - 3,000 - 0%502-510-70130 Street Materials 2,806 999 2,000 2,000 1,000 3,000 1,000 502-510-70140 Utility Parts & Supplies 4,844 6,742 5,000 5,000 - 5,000 - 0%502-510-70160 Gasoline & Diesel 14,670 16,980 15,000 15,000 2,000 17,000 2,000 13%502-510-70440 Miscellaneous Supplies 1,663 1,206 2,000 2,000 - 2,000 - 0%502-510-72020 Electric 10,650 12,341 14,000 14,000 - 14,000 - 0%502-510-72030 Telephone 3,136 4,193 4,000 4,000 2,000 6,000 2,000 50%502-510-80020 PG&E Wholesale Transportation 1,070,216 856,426 1,100,000 1,100,000 (226,000) 874,000 (226,000) -21%502-510-80030 Gas Purchases for Resale 873,003 1,349,345 860,000 860,000 (109,000) 751,000 (109,000) -13%502-510-80100 Gas Assistance Program 2,213 1,249 5,000 5,000 - 5,000 - 0%502-510-84010 Office Equip. Repairs & Maint. 385 415 700 700 - 700 - 0% 502-510-84012 Computer Equipment - - - - - - - 0%
502-510-84020 Major Equip. Repairs & Maint. - - 10,000 - 5,000 (5,000) 5,000 -50%502-510-84030 Buildings Repairs & Maint. 2,554 1,486 20,000 10,000 10,000 20,000 - 0%502-510-84060 Vehicle Parts, Repairs & Maint. 7,771 10,000 10,000 5,000 5,000 10,000 - 0%502-510-86010 Training, Travel, & Conference 3,687 11,349 5,000 5,000 1,000 6,000 1,000 20%502-510-86030 Subs., Dues, & Publications 9,835 6,796 10,600 10,600 - 10,600 - 0%502-510-88010 City Attorney Fees - 873 1,000 1,000 - 1,000 - 0%502-510-88040 Computer Programming/Consult. 10,786 7,168 10,000 10,000 12,300 22,300 12,300 123% Security Upgrades502-510-88060 Medical - General 711 262 500 500 - 500 - 0%502-510-88100 Professional Services 65,604 57,480 80,000 80,000 (10,000) 70,000 (10,000) -13%502-510-88101 Administrative Fees 61 77 100 100 - 100 - 0%502-510-88121 Geographic Information Systems 3,496 5,273 10,000 10,000 - 10,000 - 0%502-510-88130 Grant Writing/Application 25,597 28,342 30,000 15,000 15,000 30,000 - 0%502-510-89040 Physical w/Drug & Alcohol Test 284 227 500 500 - 500 - 0%502-510-89070 Fingerprinting 64 139 100 100 - 100 - 0%502-510-90010 Liability & Property Insurance 25,539 24,870 30,500 30,500 12,000 42,500 12,000 39% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 502-510-92080 Miscellaneous Expense - - 66,000 1,000 65,000 66,000 - 0%502-510-92090 Taxes, Licenses, & Fees 211 2,181 4,000 4,000 - 4,000 - 0%

502 - Gas Enterprise - PW
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
502-510-94010 Depreciation Expense 52,380 68,261 - - - - - 0% O & M Cost Total 2,480,480 2,204,017 2,307,800 2,202,800 1,991,200 (211,600) (316,600) -14% Capital Expenditure 0%
502-510-98040 Major Machinery & Equipment 29,788 21,341 38,300 28,300 56,000 84,300 46,000 120% New Equipment (Fron Loader, Ditch Which, gas sniffer)
502-510-98061 Anode Bed Rectifier Replacement - - 200,000 - 240,000 240,000 40,000 20%502-510-98071 Gas Meter Purchases 45,805 18,506 100,000 50,000 50,000 - (50,000) -50% Expenditure Total 3,088,456 2,807,813 3,220,800 2,855,800 3,070,400 214,600 (150,400) -5%Department Net (281,407) 494,877 (41,700) 323,300 (124,000) 199,300 (59,800) -578%

502 - Gas Enterprise - PW
Financial Services Department
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
502 - Gas Enterprise Fund
406 - FINANCIAL SERVICES DEPARTMENT
Personnel Cost
502-406-60010 Salaries Regular 154,744 159,033 187,700 187,700 208,900 21,200 21,200 11% (3) Reclassifications and (1) Grade change
502-406-60020 Salaries Part Time 2,116 59 - - - - - 0%502-406-60030 Salaries Overtime 245 7 300 300 - 300 - 0% 502-406-60050 Salaries Cash Outs - - 800 800 - 800 - 0% 502-406-62000 Retirement CalPERS 16,410 11,311 17,200 17,200 19,000 1,800 1,800 10% 502-406-62020 Medical/Life Insurance 35,488 27,271 31,000 31,000 39,700 8,700 8,700 28% 502-406-62030 Social Security FICA 10,122 9,380 11,700 11,700 200 11,900 200 2%502-406-62040 Medicare Insurance 2,198 2,355 2,700 2,700 100 2,800 100 4%502-406-62050 Disability Income Insurance 659 430 500 200 700 200 40% 500502-406-62060 Deferred Comp. - 457 Retirement 1,037 2,726 3,100 3,100 200 3,300 200 6%502-406-62070 Workers' Comp. Insurance 8,521 9,154 11,100 11,100 900 12,000 900 8% WC flat rate; however, allocated based on salary per department. 502-406-62080 Uniform Allowance - - - - - - - 0%502-406-62090 Other Payroll Expenses - - - - - - - 0% 502-406-62100 Accrued Comp - - - - - - - 0%502-406-62200 Retirement CalPERS UL 1,029 - 4,100 4,100 600 4,700 600 15% 502-406-62210 Unemployment Claims - - 1,800 1,800 - 1,800 - 0% Personnel Cost Total 228,504 225,792 272,000 272,000 305,900 33,900 33,900 12% O & M Cost
502-406-70010 Office Supplies 2,497 1,617 1,800 1,200 3,000 2,900 100 3% 502-406-70030 Postage & Freight Out 10,185 19,777 13,800 13,800 15,000 1,200 1,200 9% 502-406-70040 Printing & Binding 11,673 5,211 12,100 12,100 - 12,100 - 0%502-406-70160 Gasoline & Diesel 1,186 1,105 1,600 1,600 - 1,600 - 0%502-406-72030 Telephone 2,047 1,402 3,500 3,500 - 3,500 - 0%502-406-84010 Office Equip. Repairs & Maint. 3,039 2,943 4,400 1,100 5,500 1,100 4,400 25%502-406-84012 Computer Equipment 1,348 681 800 - 900 900 100 13% 502-406-86010 Training, Travel, & Conference 2,589 2,858 15,100 - 5,600 5,600 (9,500) -63% 502-406-86030 Subs., Dues, & Publications 793 872 900 400 1,300 900 400 44%502-406-88010 City Attorney Fees 559 757 500 500 - 500 - 0% FY26/27 Proposed Budget
502 - Gas Enterprise Fund
502 - Gas Enterprise - Fin

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
502-406-88030 Accounting/Auditing 12,797 34,601 29,100 29,100 500 29,600 500 2%502-406-88040 Computer Programming/Consult. 27,589 25,822 27,900 27,900 19,100 47,000 19,100 68% Implementation of Finance Process, Security Upgrades
502-406-88100 Professional Services 317 39 1,700 10,800 12,500 7,700 4,800 62% Chart of Accounts, Finance Business Process
502-406-88101 Administrative Fees 3 3 - - - - - 0%
502-406-89040 Physical w/Drug & Alcohol Test 92 3 100 100 - 100 - 0% 502-406-89070 Fingerprinting - 21 100 100 - 100 - 0%502-406-90010 Liability & Property Insurance 9,237 9,958 12,000 12,000 18,300 6,300 6,300 53% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 502-406-92090 Taxes, Licenses, & Fees 174,315 93,426 120,000 (112,000) 120,000 (112,000) 8,000 -93% Decreased due to new CC Processor
502-406-94020 Bad Debt Expense - 14 35,000 35,000 30,000 (5,000) (5,000) -14% O & M Cost Total 193,698 267,675 264,500 287,500 194,600 (69,900) (92,900) -32% Capital Expenditure
502-406-98030 Office Furniture & Equipment 1,466 412 - - 2,500 2,500 2,500 0% Capital Expenditure Total 1,466 412 - - 2,500 2,500 2,500 0% Total Expenditure 423,668 493,878 536,500 559,500 503,000 (33,500) (56,500) -10% 502 - Gas Enterprise - Fin

Type Revenue
Fund 503 - Sewer FundDepartment 2026 Adopted Budget 2027 Base Budget Request (+/-) 2027 Proposed Budget % Change by Department 503 - Sewer Enteprise Fund 3,576,000 3,576,000 239,600 3,815,600 6.70% 400 - REVENUES 3,576,000 3,576,000 239,600 3,815,600 6.70% Grand Total 3,576,000 3,576,000 239,600 3,815,600 6.70% Percent Change from prior Year 6.70%
Type ExpenditureFund 503 - Sewer FundDepartment 2026 Adopted Budget 2027 Base Budget Request (+/-) 2027 Proposed Budget % Change by Department 503 - Sewer Enteprise Fund 4,309,100 2,166,000 2,423,000 4,589,000 6.50% 406 - FINANCIAL SERVICES DEPARTMENT 400,000 379,000 32,500 411,500 2.88% 520 - SEWER TREATMENT PLANT 3,285,100 1,348,000 1,901,100 3,249,100 - 520 - WASTEWATER TREATMENT PLANT - - 200 200 0.00%
521 - SEWER COLLECTION 624,000 439,000 489,200 928,200 48.75% Grand Total 4,309,100 2,166,000 2,423,000 4,589,000 6.50% Percent Change from prior Year 6.50%
FY26/27 Proposed Budget Summary - Sewer Enterprise Fund

Public Works Department
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-
)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
503 - Sewer Enteprise Fund
400 - REVENUES
Rev
503-400-44010 Interest Earned 113,662 28,761 95,400 95,400 (95,400) (95,400) - -100% 503-400-44020 Land Rentals 24,700 11,350 25,000 25,000 25,000 - 0% -503-400-46267 SWRCB Arrearages Grant Revenue 7,137 - - - - - - 0% 503-400-46277 Clean Water State Revolving Fund (CWSRF) Program 126,137 21,860 10,000 10,000 10,000 - 0% - 503-400-46926 2024 Solar Revenue Bond Reimbursements - 1,750,000 - 1,750,000 1,750,000 - 0% - 503-400-46980 Late Fees 24,230 25,505 20,000 20,000 20,000 - 0% -503-400-46990 UB Service Charges (i.e., NSF) 140 90 500 500 500 - - 0% 503-400-48020 Gain/Loss on Disposal of Asset 1,563 - - - - - - 0% 503-400-48160 Miscellaneous Revenue - - 100 100 100 - - 0%503-400-48170 Reimbursements & Refunds - - - - - - - 0% 503-400-53010 Sewer Service 1,650,492 1,791,638 1,650,000 1,650,000 1,700,000 50,000 50,000 3% 503-400-53020 Sewer Connection Fees 1,500 - 5,000 5,000 5,000 - - 0% 503-400-53050 Sewer Dev. Impact Fees 437,408 6,557 20,000 20,000 285,000 305,000 285,000 1425% Rev Total 2,300,505 1,972,226 3,576,000 3,576,000 239,600 3,815,600 239,600 7% 520 - SEWER TREATMENT PLANT
Personnel Cost
503-520-60010 Salaries Regular 173,972 130,031 288,700 288,700 (82,300) 206,400 (82,300) -29% 503-520-60020 Salaries Part Time 88 63,900 0 63,900 (63,900) (63,900) - -100% 503-520-60030 Salaries Overtime 4,905 5,101 5,800 5,800 6,500 700 12% 700 503-520-60050 Salaries Cash Outs - - 5,000 5,000 5,000 - 0% -503-520-62000 Retirement CalPERS 19,727 49,125 25,500 25,500 (6,600) 18,900 (6,600) -26%503-520-62020 Medical/Life Insurance 30,910 16,361 46,800 46,800 (15,600) (15,600) 31,200 -33% 503-520-62030 Social Security FICA 8,231 10,972 17,800 17,800 (7,200) 10,600 (7,200) -40% 503-520-62040 Medicare Insurance 2,629 1,982 4,200 4,200 (1,100) 3,100 (1,100) -26% 503-520-62050 Disability Income Insurance 715 321 700 700 100 800 100 14%503-520-62060 Deferred Comp. - 457 Retirement 4,435 3,064 7,100 7,100 (3,800) 3,300 (3,800) -54% 503-520-62070 Workers' Comp. Insurance 11,021 10,807 20,600 20,600 (7,400) 13,200 (7,400) -36% WC flat rate; however, allocated based on salary per department. 503-520-62081 Safety Boot Allowance 259 60 - - 300 300 300 0% 503-520-62090 Other Payroll Expenses - - - - - - - 0%
503-520-62100 Accrued Comp - - - - - - - 0%
503-520-62200 Retirement CalPERS UL - 880 4,500 4,500 5,000 500 11% 500 503-520-62210 Unemployment Claims - - 2,000 2,000 2,000 - 0% - Personnel Cost Total 259,633 225,961 492,600 492,600 (186,300) (186,300) 306,300 -38% O & M Cost
503-520-70010 Office Supplies 414 962 1,000 1,000 1,000 - 0% - FY26/27 Proposed Budget
503 - Sewer Enteprise Fund
503 - Sewer Enterprise - PW

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-
)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
503-520-70030 Postage & Freight Out 21 - 300 300 300 - - 0% 503-520-70040 Printing & Binding - - 100 100 - 100 - 0% 503-520-70060 Small Tools & Equipment 804 - 1,000 1,000 (300) (300) 700 -30% 503-520-70100 Uniforms 1,433 803 2,700 2,700 2,400 (300) -11% (300) 503-520-70140 Utility Parts & Supplies 6,560 9,491 10,000 10,000 (4,000) 6,000 (4,000) -40% 503-520-70150 Vehicle Parts & Supplies 1,233 - 1,200 1,200 1,200 - 0% - 503-520-70160 Gasoline & Diesel 4,876 3,488 5,000 5,000 5,000 - 0% -503-520-72010 Water, Gas, Sanitation & Sewer 27,346 12,276 13,500 13,500 (3,500) 10,000 (3,500) -26% 503-520-72020 Electric 218,984 206,081 177,500 177,500 177,500 - 0% -503-520-72030 Telephone 1,358 700 1,000 1,000 1,000 2,000 1,000 100% 503-520-82030 Equipment Rental 210 216 1,000 1,000 32,500 32,500 33,500 3250% New Tractor & Escavator 503-520-84010 Office Equip. Repairs & Maint. 548 624 1,000 1,000 1,200 200 20% 200 503-520-84020 Major Equip. Repairs & Maint. 44,535 49,025 50,000 50,000 50,000 - - 0% 503-520-84030 Buildings Repairs & Maint. 2,280 553 1,500 1,500 15,000 15,000 16,500 1000% 3 New Doors 503-520-84051 Grounds Chemicals & Maint. 4,253 - 5,000 5,000 5,000 - 0% - 503-520-84060 Vehicle Parts, Repairs & Maint. 1,943 1,339 4,500 4,500 4,500 - 0% -503-520-84073 Safety Equipment 390 744 1,000 1,000 1,000 - 0% - 503-520-86010 Training, Travel, & Conference 2,936 4,057 5,000 5,000 5,000 - 0% -503-520-86030 Subs., Dues, & Publications 2,291 2,628 3,600 3,000 3,000 - -17% (600) 503-520-86033 Certifications, Renewals & Tests 350 83 1,000 1,000 1,000 - 0% -503-520-88010 City Attorney Fees 3,863 723 1,000 1,000 1,000 - 0% - 503-520-88011 Legal Services - - - - - - - 0%
503-520-88040 Computer Programming/Consult. 5,955 6,610 6,000 6,000 9,700 15,700 162% Security Upgrades 9,700503-520-88060 Medical - General 336 70 500 500 500 - - 0% 503-520-88080 Laboratory 8,792 8,824 10,000 10,000 - 10,000 - 0% 503-520-88100 Professional Services 27,666 6,794 20,000 20,000 25,000 5,000 5,000 25% 503-520-88101 Administrative Fees 37 29 100 100 100 - - 0% 503-520-88113 Sludge Removal Contract 42,433 - 50,000 50,000 50,000 - 0% - 503-520-89040 Physical w/Drug & Alcohol Test 334 - 300 300 300 - - 0%503-520-89070 Fingerprinting - 36 100 100 - 100 - 0% 503-520-90010 Liability & Property Insurance 26,786 24,283 30,900 30,900 35,400 4,500 4,500 15% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 503-520-92080 Miscellaneous Expense - - 1,000 100,000 1,000 101,000 100,000 10000% School Farm Discharge & Maintenance
503-520-92090 Taxes, Licenses, & Fees 29,775 32,570 35,000 35,000 35,000 - 0% - 503-520-94010 Depreciation Expense 271,243 271,214 - - - - - 0% 503-520-94030 Cash Short/Over 2,054 - - - - - - 0%
O & M Cost Total 693,369 692,891 441,800 441,200 159,800 601,000 159,200 36% Capital Expenditure
503-520-98030 Office Furniture & Equipment - - 1,500 1,500 - 1,500 0% - 503-520-98040 Major Machinery & Equipment - - 94,000 160,000 9,000 169,000 75,000 80% New Motors, Loader, Pumps for WWP
503-520-98442 2024 Solar Revenue Bond Project 749,203 - 1,750,000 1,750,000 - 1,750,000 0% - 503 - Sewer Enterprise - PW

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-
)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
503-520-98991 WWTP Automation & Security Upgrades - - 100,000 - 150,000 150,000 50,000 50% Security Fencing503-520-98992 WWTP Improvements - 0 - - - - - 0% Capital Expenditure Total 749,203 0 1,945,500 2,061,500 9,000 2,070,500 125,000 6% Debt Service Expense
503-520-96064 2021A Wtr/WW Revenue Bonds - Principal - - 70,000 70,000 70,000 - 0% - 503-520-96065 2021A Wtr/WW Revenue Bonds - Interest 65,928 65,389 64,900 64,900 64,900 - 0% -503-520-96066 2024 Solar Revenue Bond - Principal - 133,900 - 133,900 (133,900) (133,900) - -100% 503-520-96067 2024 Solar Revenue Bond - Interest 95,143 - 133,900 133,900 133,900 - 0% - 503-520-96500 Fiscal Agent Fees 4,801 833 2,500 2,500 2,500 - 0% - 503-520-96510 Bond Cost of Debt Issuance 66,795 - - - - - - 0% Debt Service Expense Total 232,128 66,762 405,200 405,200 (133,900) (133,900) 271,300 -33% 520 - WASTEWATER TREATMENT PLANT
O & M Cost
503-520-84012 Computer Equipment - - - - 200 200 200 0% O & M Cost Total - - - - 200 200 200 0%
521 - SEWER COLLECTION
Personnel Cost
503-521-60010 Salaries Regular 117,236 134,175 160,300 160,300 173,400 13,100 13,100 8% 503-521-60020 Salaries Part Time 281 3 - - - - - 0%
503-521-60030 Salaries Overtime 5,908 9,231 7,600 7,600 1,000 8,600 1,000 13% 503-521-60050 Salaries Cash Outs - - 3,500 3,500 3,500 - 0% -503-521-62000 Retirement CalPERS 13,632 9,101 13,900 13,900 15,700 1,800 1,800 13% 503-521-62020 Medical/Life Insurance 28,694 25,937 32,300 32,300 10,900 10,900 43,200 34% 503-521-62030 Social Security FICA 8,348 7,448 9,700 9,700 9,900 200 200 2% 503-521-62040 Medicare Insurance 1,806 2,010 2,300 2,300 2,400 100 100 4%503-521-62050 Disability Income Insurance 714 321 700 700 200 900 200 29% 503-521-62060 Deferred Comp. - 457 Retirement 3,639 2,489 3,800 3,800 2,900 (900) -24% (900)503-521-62070 Workers' Comp. Insurance 10,967 7,591 9,200 9,200 1,300 10,500 1,300 14% WC flat rate; however, allocated based on salary per department. 503-521-62080 Uniform Allowance 225 184 - - 400 400 400 0% 503-521-62090 Other Payroll Expenses - - - - - - - 0%
503-521-62100 Accrued Comp - - - - - - - 0%
503-521-62200 Retirement CalPERS UL - 834 3,400 3,400 3,900 500 15% 500 503-521-62210 Unemployment Claims - - 1,600 1,600 1,600 - 0% - Personnel Cost Total 187,174 203,599 248,300 248,300 28,600 276,900 28,600 12% O & M Cost
503-521-70010 Office Supplies 347 422 200 200 - 200 0% - 503-521-70030 Postage & Freight Out - - 100 100 100 - - 0%503-521-70040 Printing & Binding - - 100 100 - 100 - 0% 503-521-70100 Uniforms 2,503 2,906 3,200 3,200 3,200 - 0% -503-521-70101 Uniforms-Safety Equipment 2,524 2,309 3,000 3,000 3,000 - 0% -503-521-70130 Street Materials 1,526 1,993 3,000 3,000 3,000 - 0% -503-521-70140 Utility Parts & Supplies 5,171 2,202 3,500 3,500 1,500 5,000 1,500 43% 503-521-70160 Gasoline & Diesel 16,379 14,665 15,000 15,000 18,000 3,000 3,000 20% 503-521-70440 Miscellaneous Supplies 1,306 2,286 3,100 3,100 3,000 (100) (100) -3% 503 - Sewer Enterprise - PW

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-
)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
503-521-72010 Water, Gas, Sanitation & Sewer 2,516 1,936 2,500 2,500 2,500 - 0% -503-521-72020 Electric 11,483 9,936 3,000 3,000 4,000 7,000 4,000 133% 503-521-72030 Telephone 3,958 1,396 2,000 2,000 1,000 3,000 1,000 50%503-521-84010 Office Equip. Repairs & Maint. 90 61 500 500 500 - - 0% 503-521-84012 Computer Equipment - - - - 200 200 200 0%503-521-84020 Major Equip. Repairs & Maint. 12,996 4,523 20,000 5,000 5,000 - (15,000) -75%503-521-84030 Buildings Repairs & Maint. 1,918 3,098 30,000 15,000 15,000 30,000 0% -503-521-84060 Vehicle Parts, Repairs & Maint. 29,011 7,548 15,000 15,000 15,000 15,000 30,000 100% 503-521-86010 Training, Travel, & Conference 4,263 976 5,000 5,000 1,000 6,000 1,000 20% 503-521-86030 Subs., Dues, & Publications 2,431 3,184 4,100 4,100 4,100 - 0% -503-521-88010 City Attorney Fees 162 - 1,000 1,000 1,000 - 0% - 503-521-88040 Computer Programming/Consult. 5,661 6,553 9,000 9,000 9,600 18,600 9,600 107% Security Upgrades 503-521-88060 Medical - General 213 66 200 200 200 - - 0%503-521-88100 Professional Services 29,394 14,761 12,000 12,000 12,000 - 0% -503-521-88101 Administrative Fees 33 28 100 100 100 - - 0% 503-521-88121 Geographic Information Systems 5,273 3,496 15,000 15,000 15,000 - 0% - 503-521-88130 Grant Writing/Application 11,276 13,417 10,000 10,000 10,000 - 0% -503-521-89040 Physical w/Drug & Alcohol Test 57 32 200 200 200 - - 0% 503-521-89070 Fingerprinting - 36 100 100 - 100 - 0%
503-521-90010 Liability & Property Insurance 23,882 19,682 27,500 27,500 31,500 4,000 4,000 15% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 503-521-90040 Claims & Judgments 1,061 750 - - - - - 0% 503-521-92090 Taxes, Licenses, & Fees 3,945 0 4,000 4,000 4,000 - 0% - O & M Cost Total 170,232 127,410 192,400 162,400 54,200 216,600 24,200 13% Capital Expenditure
503-521-98030 Office Furniture & Equipment - - 5,000 - 500 (4,500) 500 -90%503-521-98040 Major Machinery & Equipment 21,341 26,890 108,300 28,300 380,500 408,800 300,500 277% New Machinery: Vac Truck, Jack hammer, Loader, Compressor, Ditch Wich 503-521-98904 Clean Water State Revolving Fund Exp - 126,137 - - - - - 0% 503-521-98907 Pleasant St Sewer Main Reconstruction (0) (0) - - - - - 0% 503-521-98908 Grant St Alley Sewer Line Replacement (1) 0 - - - - - 0% Capital Expenditure Total 147,477 26,890 183,300 28,300 406,400 434,700 251,400 137% Debt Service Expense
503-521-96057 CalPOP Energy Efficiency Loan (PG&E) - 23 - - - - - 0% Debt Service Expense Total - 23 - - - - - 0%
Expenditure Total 1,524,646 2,258,105 3,909,100 1,787,000 2,390,500 4,177,500 268,400 7% Department Net (285,879) 775,859 1,789,000 (333,100) (2,150,900) (361,900) (28,800) 9% 503 - Sewer Enterprise - PW

Financial Services Department
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
503 - Sewer Enteprise Fund
406 - FINANCIAL SERVICES DEPARTMENT
Personnel Cost
503-406-60010 Salaries Regular 112,713 118,339 132,200 132,200 26,100 158,300 26,100 20% (3) Reclassifications and (1) Grade change
503-406-60020 Salaries Part Time 1,975 44 - - - - - 0%
503-406-60030 Salaries Overtime 179 7 200 200 - 200 - 0% 503-406-60050 Salaries Cash Outs - - 500 500 - 500 - 0% 503-406-62000 Retirement CalPERS 11,987 8,415 12,300 12,300 2,100 14,400 2,100 17% 503-406-62020 Medical/Life Insurance 25,526 20,275 20,400 20,400 12,400 32,800 12,400 61% 503-406-62030 Social Security FICA 6,806 7,532 8,200 8,200 100 8,300 100 1% 503-406-62040 Medicare Insurance 1,595 1,752 2,000 2,000 100 2,100 100 5% 503-406-62050 Disability Income Insurance 499 326 400 400 200 600 200 50% 503-406-62060 Deferred Comp. - 457 Retirement 2,061 772 2,300 2,300 300 2,600 300 13%503-406-62070 Workers' Comp. Insurance 6,219 6,678 7,800 7,800 1,300 9,100 1,300 17% WC flat rate; however, allocated based on salary per department. 503-406-62080 Uniform Allowance - - - - - - - 0%
503-406-62090 Other Payroll Expenses - - - - - - - 0%
503-406-62100 Accrued Comp - - - - - - - 0%
503-406-62200 Retirement CalPERS UL - 781 2,800 2,800 700 3,500 700 25% 503-406-62210 Unemployment Claims - - 1,300 1,300 - 1,300 - 0% Personnel Cost Total 166,168 168,314 190,400 190,400 43,300 233,700 43,300 23% O & M Cost
503-406-70010 Office Supplies 1,496 931 1,900 1,100 900 2,000 100 5% 503-406-70030 Postage & Freight Out 12,996 6,692 7,900 7,900 100 8,000 100 1%503-406-70040 Printing & Binding 3,424 7,671 8,000 8,000 - 8,000 - 0% 503-406-70160 Gasoline & Diesel 779 726 1,000 1,000 - 1,000 - 0% 503-406-72030 Telephone 1,238 830 1,500 1,500 - 1,500 - 0% 503-406-84010 Office Equip. Repairs & Maint. 1,722 1,667 2,500 2,500 1,000 3,500 1,000 40% 503-406-84012 Computer Equipment 477 955 - 600 600 100 20% 500 503-406-86010 Training, Travel, & Conference 2,189 2,056 11,300 - 4,300 4,300 (7,000) -62% FY26/27 Proposed Budget
503 - Sewer Enteprise Fund
503 - Sewer Enterprise -Fin

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
503-406-86030 Subs., Dues, & Publications 590 529 600 600 400 1,000 400 67% Increased membership - Accounting Staff, new subscriptions 503-406-88010 City Attorney Fees 412 718 500 500 - 500 - 0% 503-406-88030 Accounting/Auditing 26,297 10,871 22,100 22,100 500 22,600 500 2% 503-406-88040 Computer Programming/Consult. 26,130 25,970 21,300 21,300 21,100 42,400 21,100 99% Implementation of Finance Processes, Security Upgrades for City Hall 503-406-88100 Professional Services 2,265 829 25,600 17,200 24,200 41,400 15,800 62% Chart of Accounts & Business Process
503-406-88101 Administrative Fees 2 2 - - - - - 0%503-406-89040 Physical w/Drug & Alcohol Test 2 74 100 100 - 100 - 0%503-406-89070 Fingerprinting - 17 100 100 - 100 - 0%503-406-90010 Liability & Property Insurance 6,739 7,263 8,700 8,700 5,100 13,800 5,100 59% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 503-406-92090 Taxes, Licenses, & Fees 114,550 61,394 76,000 76,000 (71,000) 5,000 (71,000) -93% Decreased due to new CC
processor
503-406-94020 Bad Debt Expense - - 20,000 20,000 - 20,000 - 0% O & M Cost Total 141,785 188,714 188,600 209,600 (12,800) 175,800 (33,800) -16% Capital Expenditure
503-406-98030 Office Furniture & Equipment 1,023 270 - - 2,000 2,000 2,000 0% Capital Expenditure Total 1,023 270 - - 2,000 2,000 2,000 0% Total Expenditure 308,976 357,299 379,000 400,000 32,500 411,500 11,500 3% 503 - Sewer Enterprise -Fin

Type Revenue
Fund 504 - SanitationDepartment 2026 Adopted Budget 2027 Base Budget Request (+/-) 2027 Proposed Budget % Change by Department 504 - Sanitation Enterprise Fund 2,685,100 2,685,100 - 2,685,100 0.00% 400 - REVENUES 2,685,100 2,685,100 - 2,685,100 0.00%
Grand Total 2,685,100 2,685,100 - 2,685,100 0.00%
Percent Change from prior Year 0.00%
Type ExpenditureFund 504 - SanitationDepartment 2026 Adopted Budget 2027 Base Budget Request (+/-) 2027 Proposed Budget % Change by Department 504 - Sanitation Enterprise Fund 2,675,900 2,674,400 14,000 2,688,400 0.47% 406 - FINANCIAL SERVICES DEPART 71,700 73,200 (13,800) 57,900 -20.90% 530 - SANITATION FRANCHISE OPE 2,500,200 2,500,200 - 2,500,200 - 535 - STREET SWEEPING OPERATIO 102,500 102,500 27,800 130,300 27.12% Grand Total 2,675,900 2,674,400 14,000 2,688,400 0.47%
Percent Change from prior Year 0.47%
FY26/27 Proposed Budget Summary - Sanitation Enterprise Fund

Public Works Department
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
504 - Sanitation Enterprise Fund
400 - REVENUES
Rev
504-400-44010 Interest Earned 1,323 1,268 - - - - - 0%
504-400-46980 Late Fees 45,334 45,647 40,000 40,000 - 40,000 - 0% 504-400-46990 UB Service Charges (i.e., NSF) 298 193 100 100 - 100 - 0% 504-400-48170 Reimbursements & Refunds 27,539 28,320 20,000 20,000 - 20,000 - 0% 504-400-54010 Refuse Collection Service 2,639,793 2,822,136 2,500,000 2,500,000 2,500,000 - - 0% 504-400-54020 State Highway Maintenance Fees 11,187 7,458 15,000 15,000 - 15,000 - 0%504-400-54070 Street Sweeping Charge 119,946 120,213 110,000 110,000 110,000 - - 0% Rev Total 2,845,421 3,025,235 2,685,100 2,685,100 2,685,100 - 0% - 530 - SANITATION FRANCHISE OPERATION
O & M Cost 0%
504-530-88170 Mid Valley Sanitation Services 2,416,730 3,052,869 2,500,000 2,500,000 2,500,000 - - 0% 504-530-92090 Taxes, Licenses, & Fees 120 - 200 200 - 200 - 0% O & M Cost Total 2,416,850 3,052,869 2,500,200 2,500,200 2,500,200 - 0% - 535 - STREET SWEEPING OPERATIONS 0%
Personnel Cost
504-535-60010 Salaries Regular 29,016 47,328 50,300 50,300 56,100 5,800 5,800 12% 504-535-60020 Salaries Part Time 29 0 - - - - - 0%
504-535-60030 Salaries Overtime 71 0 100 100 100 200 100 100% 504-535-60050 Salaries Cash Outs - - 300 300 - 300 - 0% 504-535-62000 Retirement CalPERS 3,062 9,874 4,000 4,000 4,400 400 10% 400504-535-62020 Medical/Life Insurance 11,478 519 600 600 17,400 18,000 17,400 2900% 504-535-62030 Social Security FICA 2,887 2,068 3,100 3,100 3,200 100 100 3% 504-535-62040 Medicare Insurance 484 670 700 700 100 800 100 14% 504-535-62050 Disability Income Insurance - - - - 100 100 100 0%504-535-62060 Deferred Comp. - 457 Retirement 30 30 100 100 100 200 100 100% 504-535-62070 Workers' Comp. Insurance 2,576 2,660 3,000 3,000 3,600 600 20% 600 WC flat rate; however, allocated based on salary per department. 504-535-62080 Uniform Allowance 145 159 - - 200 200 200 0% 504-535-62090 Other Payroll Expenses - - - - - - - 0%
504-535-62100 Accrued Comp - - - - - - - 0%
504-535-62200 Retirement CalPERS UL - 79 300 300 600 900 600 200% 504-535-62210 Unemployment Claims - - 4,000 4,000 - 4,000 - 0% Personnel Cost Total 48,888 64,278 66,500 66,500 25,500 25,500 92,000 38% FY26/27 Proposed Budget
504 - Sanitation Enterprise Fund

504 - Sanitation Enterprise -PW
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
O & M Cost
504-535-70010 Office Supplies 6 8 100 100 - 100 - 0%
504-535-70100 Uniforms 1,037 665 1,200 1,200 - 1,200 - 0% 504-535-70160 Gasoline & Diesel 13,623 16,100 15,000 15,000 - 15,000 - 0% 504-535-72030 Telephone - - 100 100 - 100 - 0%
504-535-84010 Office Equip. Repairs & Maint. - - 100 100 - 100 - 0% 504-535-84060 Vehicle Parts, Repairs & Maint. 15,951 6,991 13,000 13,000 - 13,000 - 0% 504-535-86030 Subs., Dues, & Publications 19 26 100 100 - 100 - 0% 504-535-88040 Computer Programming/Consult. 1,001 501 1,300 1,300 1,700 400 31% 400504-535-88060 Medical - General 200 100 100 100 - 100 - 0% 504-535-88100 Professional Services 879 489 1,000 1,000 - 1,000 - 0% 504-535-88101 Administrative Fees 2 2 100 100 - 100 - 0% 504-535-89010 Personnel Advertising - - 100 100 - 100 - 0% 504-535-89040 Physical w/Drug & Alcohol Test - 1 100 100 - 100 - 0%504-535-89070 Fingerprinting - 0 100 100 - 100 - 0%504-535-90010 Liability & Property Insurance 2,778 2,888 3,500 3,500 1,900 5,400 1,900 54% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 504-535-92080 Miscellaneous Expense - - 100 100 - 100 - 0% O & M Cost Total 25,668 37,601 36,000 36,000 38,300 2,300 2,300 6% Expenditure Total 2,491,406 3,154,747 2,602,700 2,602,700 2,630,500 27,800 27,800 1%Department Net 354,015 (129,512) 82,400 82,400 (27,800) (27,800) 54,600 -34%

504 - Sanitation Enterprise -PW
Financial Services Department
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
504 - Sanitation Enterprise Fund
406 - FINANCIAL SERVICES DEPARTMENT
Personnel Cost
504-406-60010 Salaries Regular 7,227 8,523 17,500 17,500 11,400 (6,100) (6,100) -35% (3) Reclassifications and (1) Grade change
504-406-60020 Salaries Part Time 141 - - - - - - 0%
504-406-60030 Salaries Overtime 26 0 100 100 - 100 - 0% 504-406-60050 Salaries Cash Outs - - 400 400 - 400 - 0% 504-406-62000 Retirement CalPERS 761 573 1,500 1,500 - 1,500 - 0%504-406-62020 Medical/Life Insurance 1,618 1,604 4,500 4,500 (1,800) (1,800) 2,700 -40% 504-406-62030 Social Security FICA 528 428 1,100 1,100 - 1,100 - 0% 504-406-62040 Medicare Insurance 102 124 300 300 - 300 - 0% 504-406-62050 Disability Income Insurance 33 18 - - 100 100 100 0% 504-406-62060 Deferred Comp. - 457 Retirement 70 117 200 200 - 200 - 0% 504-406-62070 Workers' Comp. Insurance 382 515 1,100 1,100 (400) (400) 700 -36% WC flat rate; however, allocated based on salary per department. 504-406-62080 Uniform Allowance - - - - - - - 0%
504-406-62090 Other Payroll Expenses - - - - - - - 0%
504-406-62200 Retirement CalPERS UL - 43 100 100 200 100 100 100% 504-406-62210 Unemployment Claims - - 100 100 - 100 - 0% Personnel Cost Total 10,622 12,213 26,900 26,900 18,800 (8,100) (8,100) -30% O & M Cost 0%
504-406-70010 Office Supplies 145 92 100 300 400 100 300 33% 504-406-70030 Postage & Freight Out 1,130 582 400 400 1,000 600 150% 600 504-406-70040 Printing & Binding 298 667 700 700 1,000 300 300 43% 504-406-70160 Gasoline & Diesel 68 63 200 200 - 200 - 0% 504-406-72030 Telephone 114 80 500 500 - 500 - 0%504-406-84010 Office Equip. Repairs & Maint. 179 173 200 200 500 300 300 150% New insert machine 504-406-84012 Computer Equipment 34 56 - 100 200 100 200 100% 2 New Computers 504-406-86010 Training, Travel, & Conference 130 114 - 600 400 400 (200) -33% 504-406-86030 Subs., Dues, & Publications 53 46 200 200 - 200 - 0%504-406-88010 City Attorney Fees 24 119 100 100 - 100 - 0%504-406-88030 Accounting/Auditing 1,384 525 1,100 1,100 1,200 100 100 9% 504-406-88040 Computer Programming/Consult. 3,692 4,423 1,600 1,600 7,000 5,400 5,400 338% IT services and Finance processes services
504-406-88100 Professional Services 37 5 - 600 2,900 2,300 2,900 383% Chart of accounts, Business process FY26/27 Proposed Budget
504 - Sanitation Enterprise Fund
504 - Sanitation Enterprise-Fin

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
504-406-88101 Administrative Fees 0 0 - - - - - 0%504-406-89070 Fingerprinting - 1 - - - - - 0%504-406-90010 Liability & Property Insurance 428 566 700 700 1,000 300 300 43% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary. 504-406-92090 Taxes, Licenses, & Fees 6,564 9,961 4,000 4,000 (2,000) (2,000) 2,000 -50% 504-406-94020 Bad Debt Expense - 3 35,000 35,000 (15,000) (15,000) 20,000 -43% O & M Cost Total 13,701 18,052 44,800 46,300 38,600 (6,200) (7,700) -17% Capital Expenditure 0%
504-406-98030 Office Furniture & Equipment 74 24 - - 500 500 500 0% Capital Expenditure Total 74 24 - - 500 500 500 0%
Department Net 24,397 30,288 71,700 73,200 (13,800) (15,300) 57,900 -21% 504 - Sanitation Enterprise-Fin

Special Revenue
Funds

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change
105 - COPS Grant Fund
Revenue
400 - REVENUES
Rev
105-400-44010 Interest Earned 331 1,699 8,800 8,800 (4,400) 4,400 (4,400) -50% 105-400-45240 COPS AB1913 140,888 194,663 100,000 100,000 50,000 150,000 50,000 50% 105-400-48080 Proceeds from Capital Lease 136,790 - - - - - - 0% Rev Total 278,008 196,363 108,800 108,800 45,600 154,400 45,600 42% Revenue Total 278,008 196,363 108,800 108,800 45,600 154,400 45,600 42% Expenditure
413 - POLICE DEPARTMENT
O & M Cost
105-413-70071 Hardware/Software Upgrade 25,953 - - - - - - 0% 105-413-92090 Taxes, Licenses, & Fees 65 - - - - - - 0% O & M Cost Total 26,018 - - - - - - 0%
Capital Expenditure
105-413-98040 Major Machinery & Equipment 172,192 28,579 40,000 40,000 - 40,000 - 0% 105-413-98041 COPS Grant Equipment Expense 128,503 69,497 100,000 100,000 10,000 110,000 10,000 10% Capital Expenditure Total 300,695 98,076 140,000 140,000 10,000 150,000 10,000 7% Debt Service Expense
105-413-96058 Police Vehicles Leases - Principal 38,156 39,463 40,000 40,000 8,500 48,500 8,500 21% 105-413-96059 Police Vehicles Leases - Interest 4,044 2,738 11,600 11,600 (8,400) 3,200 (8,400) -72% Debt Service Expense Total 42,201 42,201 51,600 51,600 100 51,700 100 0% Expenditure Total 368,915 140,277 191,600 191,600 10,100 201,700 10,100 5% Department Net (90,906) 56,086 (82,800) (82,800) 35,500 (47,300) 35,500 -43% FY26/27 Proposed Budget
105 - COPS Grant Fund
Page
105 - COPS Grant
71 | 110
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
106 - Police Dept Grants
400 - REVENUES
Rev
106-400-45221 AB 179 - Tech Improvement Fund - - - - - - - 106-400-46110 Grant Revenue 401,900 196,703 366,000 366,000 18,500 384,500 18,500 5% 106-400-46251 CA Officer Wellness & Mental Health Grant (4,749) - - - - - - 0% Rev Total 397,151 196,703 366,000 366,000 18,500 384,500 18,500 5% 413 - POLICE DEPARTMENT
Personnel Cost
106-413-60010 Salaries Regular 45,970 46,661 161,200 161,200 14,700 175,900 14,700 9% 106-413-60030 Salaries Overtime - - - - - - - 0%
106-413-60050 Salaries Cash Outs - - - - - - - 0%
106-413-62000 Retirement CalPERS 3,750 4,535 18,200 18,200 1,500 19,700 1,500 8% 106-413-62020 Medical/Life Insurance 3,537 6,632 25,500 25,500 (10,500) 15,000 (10,500) -41% 106-413-62030 Social Security FICA 3,003 2,871 10,000 10,000 - 10,000 - 0% 106-413-62040 Medicare Insurance 702 666 2,300 2,300 100 2,400 100 4% 106-413-62050 Disability Income Insurance - - - - - - - 0% 106-413-62060 Deferred Comp. - 457 Retirement 671 701 3,200 3,200 (1,500) 1,700 (1,500) -47% 106-413-62070 Workers' Comp. Insurance - - 9,400 9,400 1,900 11,300 1,900 20% WC flat rate; however, allocated
based on salary per
department.
106-413-62080 Uniform Allowance - 1,200 2,400 2,400 600 3,000 600 25% 106-413-62200 Retirement CalPERS UL - - 800 800 5,400 6,200 5,400 675% 106-413-62210 Unemployment Claims - - 1,400 1,400 - 1,400 - 0% Personnel Cost Total 57,634 63,266 234,400 234,400 12,200 246,600 12,200 5% O & M Cost
106-413-70010 Office Supplies 1,569 2,601 - - - - - 0%
106-413-72041 CA Officer Wellness & Mental Health Grant Exp. - 9,498 4,700 4,700 - 4,700 - 0% 106-413-88030 Accounting/Auditing - 2,083 4,300 4,300 - 4,300 - 0% 106-413-94070 Operating Transfer Out 250,000 - - - - - - 0% O & M Cost Total 251,569 14,182 9,000 9,000 - 9,000 - 0% Capital Expenditure
106-413-98040 Major Machinery & Equipment 342,725 128,513 128,000 128,000 - 128,000 - 0% Capital Expenditure Total 342,725 128,513 128,000 128,000 - 128,000 - 0% Expenditure Total 651,927 205,960 371,400 371,400 12,200 383,600 12,200 3% Department Net (254,777) (9,256) (5,400) (5,400) 6,300 900 6,300 -117% FY26/27 Proposed Budget
106 - Police Dept Grants
106 - Police Dept Grant

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change Comments
107 - Gas Tax Fund
400 - REVENUES
Rev
107-400-44010 Interest Earned 1,165 1,805 7,400 7,400 (1,500) 5,900 (1,500) -20% 107-400-45070 CA Highway Users Tax (HUT) - Gas Tax 2103 164,349 172,392 164,200 164,200 11,800 176,000 11,800 7% 107-400-45080 CA Highway Users Tax (HUT) - Gas Tax 2105 109,603 112,070 114,800 114,800 2,200 117,000 2,200 2% 107-400-45090 CA Highway Users Tax (HUT) - Gas Tax 2106 62,229 64,078 62,500 62,500 1,500 64,000 1,500 2% 107-400-45100 CA Highway Users Tax (HUT) - Gas Tax 2107 148,357 148,704 156,700 156,700 300 157,000 300 0% 107-400-45110 CA Highway Users Tax (HUT) - Gas Tax 2107.5 4,000 4,000 4,000 4,000 - 4,000 - 0% 107-400-45150 SB1 Loan Repayment Revenue - - - - - - - 0% 107-400-48020 Sale of City Property 2,325 - - - - - - 0% 107-400-48170 Reimbursements & Refunds 109 - 100 100 - 100 - 0% Rev Total 492,136 503,048 509,700 509,700 14,300 524,000 14,300 3% 422 - PUBLIC WORKS
Personnel Cost
107-422-60010 Salaries Regular 144,484 169,939 192,200 192,200 24,500 216,700 24,500 13% 107-422-60020 Salaries Part Time 296 3 - - - - - 0%
107-422-60030 Salaries Overtime 5,904 9,609 8,100 8,100 1,600 9,700 1,600 20% 107-422-60050 Salaries Cash Outs - - 3,800 3,800 - 3,800 - 0% 107-422-62000 Retirement CalPERS 16,583 12,136 17,700 17,700 2,600 20,300 2,600 15% 107-422-62010 Retirement 401A - - - - - - - 0%
107-422-62020 Medical/Life Insurance 34,497 32,435 37,700 37,700 12,300 50,000 12,300 33% 107-422-62030 Social Security FICA 9,044 10,642 11,900 11,900 300 12,200 300 3% 107-422-62040 Medicare Insurance 2,144 2,501 2,800 2,800 100 2,900 100 4% 107-422-62050 Disability Income Insurance 873 481 700 700 200 900 200 29% 107-422-62060 Deferred Comp. - 457 Retirement 4,045 3,574 4,400 4,400 100 4,500 100 2% 107-422-62070 Workers' Comp. Insurance 8,925 12,697 11,200 11,200 1,500 12,700 1,500 13% WC flat rate; however,
allocated based on salary
per department.
107-422-62080 Uniform Allowance 209 174 - - 200 200 200 0% 107-422-62090 Other Payroll Expenses - - - - - - - 0%
107-422-62200 Retirement CalPERS UL - 1,193 5,300 5,300 (700) 4,600 (700) -13% 107-422-62210 Unemployment Claims - - 1,900 1,900 - 1,900 - 0% Personnel Cost Total 227,004 255,385 297,700 297,700 42,700 340,400 42,700 14% O & M Cost
107-422-70010 Office Supplies 70 68 200 200 - 200 - 0%
107-422-70040 Printing & Binding - - - - - - - 0%
107-422-70100 Uniforms 2,503 2,906 2,500 2,500 300 2,800 300 12% FY26/27 Proposed Budget
107 - Gas Tax Fund
107 - Gas Tax

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change Comments
107-422-70130 Street Materials 31,727 35,699 50,000 50,000 (5,000) 45,000 (5,000) -10% 107-422-70140 Utility Parts & Supplies 489 1,310 200 200 - 200 - 0% 107-422-70160 Gasoline & Diesel 1,662 4,580 4,000 4,000 - 4,000 - 0% 107-422-70190 Street Stripe Paint 1,856 - - - - - - 0%
107-422-72011 Water/Electric - City Plots 50,102 51,631 60,000 60,000 5,000 65,000 5,000 8% 107-422-72021 Street Light Electricity 2,712 2,684 - - - - - 0% 107-422-72030 Telephone 312 232 500 500 - 500 - 0%
107-422-84010 Office Equip. Repairs & Maint. 155 108 200 200 - 200 - 0% 107-422-84012 Computer Equipment 57 56 - - 200 200 200 0% 107-422-84050 Grounds Repairs & Maint. 958 9,140 8,000 8,000 - 8,000 - 0% 107-422-84060 Vehicle Parts, Repairs & Maint. 8,586 11,675 3,500 3,500 1,500 5,000 1,500 43% 107-422-86010 Training, Travel, & Conference 2,866 1,217 1,500 700 1,900 2,600 1,100 73% Landscape & Finance
Training
107-422-86030 Subs., Dues, & Publications 4,549 6,246 6,900 6,900 700 7,600 700 10% 107-422-88010 City Attorney Fees 73 - 100 100 - 100 - 0% 107-422-88011 Legal Services - - - - - - - 0%
107-422-88030 Accounting/Auditing 6,920 2,861 5,800 5,800 100 5,900 100 2% 107-422-88040 Computer Programming/Consult. 8,008 10,894 10,000 10,000 4,900 14,900 4,900 49% Security Upgrades 107-422-88060 Medical - General 59 207 200 200 - 200 - 0% 107-422-88100 Professional Services 30,645 21,290 22,600 22,600 10,000 32,600 10,000 44% Engineering Support for
Grants
107-422-88101 Administrative Fees 44 33 100 100 - 100 - 0% 107-422-88121 Geographic Information Systems - 1,031 5,000 5,000 - 5,000 - 0% 107-422-88130 Grant Writing/Application 78,936 49,539 15,000 - 30,000 30,000 15,000 100% 107-422-89020 Interview Expenses - - - - - - - 0%
107-422-89040 Physical w/Drug & Alcohol Test 58 46 100 100 - 100 - 0% 107-422-89070 Fingerprinting 39 35 100 100 - 100 - 0%
107-422-90010 Liability & Property Insurance 9,533 10,816 13,000 13,000 6,500 19,500 6,500 50% Gen Liab +25%, Cyber
+5%,
Pollution/Crime/Deadly
Weapons +5% and
Earthquake +10%.

Allocation is based on
salary.
107-422-92090 Taxes, Licenses, & Fees 70 - 100 100 (100) - (100) -100% O & M Cost Total 242,988 224,302 209,600 193,800 56,000 249,800 40,200 19% Capital Expenditure
107-422-98030 Office Furniture & Equipment 86 - 500 500 - 500 - 0% Capital Expenditure Total 86 - 500 500 - 500 - 0%
Expenditure Total 470,078 479,687 507,800 492,000 98,700 590,700 82,900 16% Department Net 22,058 23,361 1,900 17,700 (84,400) (66,700) (68,600) -3611% 107 - Gas Tax

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change
109 - TDA - Article 3 Fund
400 - REVENUES
Rev
109-400-44010 Interest Earned - (126) - - - - - 0%
109-400-45130 LTF Funds Article 3 64,392 - 20,000 20,000 - 20,000 - 0% Rev Total 64,392 (126) 20,000 20,000 - 20,000 - 0%
406 - FINANCIAL SERVICES DEPARTMENT
O & M Cost
109-406-88011 Legal Services - - - - - - - 0%
O & M Cost Total - - - - - - - 0%
424 - ARTICLE VIII
Capital Expenditure
109-424-98987 Sidewalk Improvements - 19 50,000 - 40,000 40,000 (10,000) -20% Capital Expenditure Total - 19 50,000 - 40,000 40,000 (10,000) -20% Expenditure Total - 19 50,000 - 40,000 40,000 (10,000) -20% Department Net 64,392 (107) (30,000) 20,000 (40,000) (20,000) (10,000) -33% FY26/27 Proposed Budget
109 - TDA - Article 3 Fund
Page
109 - TDA - Article III
75 | 110
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change
110 - LTF - Article 8 Fund
400 - REVENUES
Rev
110-400-44010 Interest Earned 13,164 37,067 140,700 140,700 18,500 159,200 18,500 13% 110-400-45140 LTF Funds Article 8 2,367,687 - 830,100 830,100 54,900 885,000 54,900 7% 110-400-48160 Miscellaneous Revenue 94,316 2,280 1,000 1,000 - 1,000 - 0% 110-400-48170 Reimbursements & Refunds - 914 - - - - - 0% Rev Total 2,475,167 40,260 971,800 971,800 73,400 1,045,200 73,400 8% 406 - FINANCIAL SERVICES DEPARTMENT
O & M Cost
110-406-88011 Legal Services - - - - - - - 0%
O & M Cost Total - - - - - - - 0%
424 - ARTICLE VIII
O & M Cost
110-424-72021 Street Light Electricity 152,219 161,283 150,000 150,000 10,000 160,000 10,000 7% 110-424-88030 Accounting/Auditing - - - - 900 900 900 0% 110-424-88040 Computer Programming/Consult. 484 997 1,000 1,000 - 1,000 - 0% 110-424-92090 Taxes, Licenses, & Fees 906 - 1,000 1,000 - 1,000 - 0% O & M Cost Total 153,609 162,281 152,000 152,000 10,900 162,900 10,900 7% Capital Expenditure
110-424-98062 STBG 5146(034) California Rehabilitation - - 128,000 - 128,000 128,000 - 0% 110-424-98401 Slurry Seal & Cape Seal 2,878 48,283 - - - - - 0% 110-424-98905 ATP 6 5146(032) Los Gatos Bridge/Trails - - 26,000 - 26,000 26,000 - 0% 110-424-98912 Durian/Birch St. Improv. 17,563 205,781 - - - - - 0% 110-424-98999 Street Light Acquisition Project - - - - - - - 0% Capital Expenditure Total 20,440 254,064 154,000 - 154,000 154,000 - 0% Expenditure Total 174,049 416,345 306,000 152,000 164,900 316,900 10,900 4% Department Net 2,301,117 (376,084) 665,800 819,800 (91,500) 728,300 62,500 9% FY26/27 Proposed Budget
110 - LTF - Article 8 Fund
110 - LTF - Article VIII

FY26/27 Proposed Budget
111 - SB1-RD Rehab Maint Acct Fund
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change Comments
111 - SB1-RD Rehab Maint Acct Fund
400 - REVENUES
Rev
111-400-44010 Interest Earned 256 302 4,900 4,900 8,500 13,400 8,500 173% 111-400-45150 SB1 Loan Repayment Revenue - - - - - - - 0% 111-400-45160 CA SB1 Road Maint & Rehab Acct (RMRA) 466,238 492,241 473,300 473,300 47,000 520,300 47,000 10% 111-400-48170 Reimbursements & Refunds 61,320 - - - - - - 0% Rev Total 527,814 492,543 478,200 478,200 55,500 533,700 55,500 12% 422 - PUBLIC WORKS
O & M Cost
111-422-88030 Accounting/Auditing - - - - 400 400 400 0% 111-422-92090 Taxes, Licenses, & Fees 28 - - - - - - 0% O & M Cost Total 28 - - - 400 400 400 0%
Capital Expenditure
111-422-98910 Sunset St. Improvements Exp - - - - - - - 0% 111-422-98911 Sacramento St Rehab - 28,165 1,000,000 - - - (1,000,000) -100% Project
Completed
111-422-98931 Polk Street Rehab - 5th to Forest - - - - 520,300 520,300 520,300 0% New Project 111-422-98971 Fresno St. Improvements Exp - - - - - - - 0% 111-422-98978 Cherry Lane Improvements 808,930 - - - - - - 0% 111-422-98997 7th St. Improvements Exp - - - - - - - 0% Capital Expenditure Total 808,930 28,165 1,000,000 - 520,300 520,300 (479,700) -48% Expenditure Total 808,958 28,165 1,000,000 - 520,700 520,700 (479,300) -48% Department Net (281,145) 464,378 (521,800) 478,200 (465,200) 13,000 (423,800) -102% 111 - SB1 Road Rehab Maint

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027
Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change
114 - Habitat Conservation Fund
400 - REVENUES
Rev
114-400-44010 Interest Earned 683 862 3,600 3,600 100 3,700 100 3% Rev Total 683 862 3,600 3,600 100 3,700 100 3%
404 - COMMUNITY DEVELOPMENT
O & M Cost
114-404-92090 Taxes, Licenses, & Fees 3,246 4,300 5,000 5,000 - 5,000 - 0% O & M Cost Total 3,246 4,300 5,000 5,000 - 5,000 - 0%
Department Net (2,563) (3,439) (1,400) 5,000 (1,400) (1,300) 100 -7% FY26/27 Proposed Budget
114 - Habitat Conservation Fund

114 - Habitat Conservation
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change Comments
125 - Measure C-Street Maint
400 - REVENUES
Rev
125-400-44010 Interest Earned 4,315 10,047 37,300 37,300 (6,800) 30,500 (6,800) -18% 125-400-45121 Measure C-Street Maintenance 285,207 280,686 275,000 275,000 - 275,000 - 0% 125-400-48120 Operating Transfer In 479,159 - - - - - - 0% Rev Total 768,681 290,733 312,300 312,300 (6,800) 305,500 (6,800) -2% 422 - PUBLIC WORKS
O & M Cost 0%
125-422-88030 Accounting/Auditing - - - - 800 800 800 0% 125-422-88040 Computer Programming/Consult. 484 997 1,200 1,200 - 1,200 - 0% 125-422-88100 Professional Services 3,448 13,686 10,000 10,000 - 10,000 - 0% 125-422-92090 Taxes, Licenses, & Fees 448 - 500 500 - 500 - 0% O & M Cost Total 4,380 14,684 11,700 11,700 800 12,500 800 7% Capital Expenditure
125-422-98401 Slurry Seal & Cape Seal - - 600,000 - 487,992 488,000 (112,000) -19% 125-422-98902 Phelps Ave Ph 2 Exp STPL-5146(030) - - 74,000 - - - (74,000) -100% Project Completed 125-422-98972 Crack Sealing Expense - 89,307 50,000 25,000 - 25,000 (25,000) -50% 125-422-98973 Elm Ave. Improvements Near Fire Dept. - - - - - - - 0% Capital Expenditure Total - 89,307 724,000 25,000 487,992 513,000 (211,000) -29% Expenditure Total 4,380 103,990 735,700 36,700 488,792 525,500 (210,200) -29% Department Net 764,301 186,743 (423,400) 275,600 481,992 (220,000) (217,000) -48% FY26/27 Proposed Budget
125 - Measure C-Street Maint
125 - Measure C-Street Maint

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
126 - Measure C-ADA Compliance
400 - REVENUES
Rev
126-400-44010 Interest Earned 295 490 2,100 2,100 (2,100) - (2,100) -100% 126-400-45122 Measure C-ADA Compliance 9,511 9,353 9,000 9,000 - 9,000 - 0% Rev Total 9,806 9,843 11,100 11,100 (2,100) 9,000 (2,100) -19% 422 - PUBLIC WORKS 0%
O & M Cost
126-422-88030 Accounting/Auditing - - - - 100 100 100 0% 126-422-92090 Taxes, Licenses, & Fees 18 - - - - - - 0% O & M Cost Total 18 - - - 100 100 100 0%
Capital Expenditure 0%
126-422-98460 City ADA Improvements - - 25,000 - 25,000 25,000 - 0% 126-422-98500 ADA Compliance/Plan Services - - 24,000 - - - (24,000) -100% Capital Expenditure Total - - 49,000 - 25,000 25,000 (24,000) -49% Expenditure Total 18 - 49,000 - 25,100 25,100 (23,900) -49% Department Net 9,788 9,843 (37,900) 11,100 (27,200) (16,100) (26,000) -58% FY26/27 Proposed Budget
126 - Measure C-ADA Compliance

126 - Measure C-ADA Compliance
FY26/27 Proposed Budget
127 - Measure C-Flexible Fund
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change Comments
127 - Measure C-Flexible Fund
400 - REVENUES
Rev
127-400-44010 Interest Earned 9,351 13,573 56,000 56,000 (54,400) 1,600 (54,400) -97% 127-400-45123 Measure C-Flexible Funding 349,379 343,914 325,000 325,000 - 325,000 - 0% 127-400-48170 Reimbursements & Refunds - - - - - - - 0% Rev Total 358,730 357,487 381,000 381,000 (54,400) 326,600 (54,400) -14% 422 - PUBLIC WORKS
O & M Cost 0%
127-422-88030 Accounting/Auditing - - - - 500 500 500 0% 127-422-88040 Computer Programming/Consult. 484 997 1,500 1,500 - 1,500 - 0% 127-422-88100 Professional Services 6,562 - 10,000 10,000 - 10,000 - 0% 127-422-92090 Taxes, Licenses, & Fees 562 - 600 600 - 600 - 0% O & M Cost Total 7,608 997 12,100 12,100 500 12,600 500 4% Capital Expenditure
127-422-98040 Major Machinery & Equipment - 7,430 - - - - - 0% 127-422-98900 Traffic Calming & Safety-SGC - - - - 50,000 50,000 50,000 0% Traffic Calming
Improvements
127-422-98905 ATP Cycle 6-Trails-Los Gatos Bridge - - 26,000 - 26,000 26,000 - 0% 127-422-98907 Pleasant St Sewer Main Reconstruction 21,820 432,789 - - - - - 0% 127-422-98913 Street Light Project - 28,254 30,000 - 100,000 100,000 70,000 233% Operational Cost
increased
127-422-98926 CMAQ 5146(035) Trails Seg 6 - - 32,000 - 32,000 32,000 - 0% 127-422-98965 CRP Modernization 5146(033) - - 124,000 - 124,000 124,000 - 0% 127-422-98975 ATP Cycle 5-Est Polk St Bike-Ped ATPCML-5146(031) - - 333,000 - 333,000 333,000 - 0% 127-422-98976 Street Tree Maintenance 1,362 38,875 25,000 25,000 - 25,000 - 0% 127-422-98977 CMAQ-NW Trail Seg 1, 2, 13, 14 Exp - - 85,000 - 85,000 85,000 - 0% 127-422-98982 Trail Improv-ATP Cycle 4 Exp ATPSBIL-5146(023) - - 67,000 - - - (67,000) -100% Project Completed 127-422-98983 Center Median Island Improv. - 48,340 150,000 - 144,500 144,500 (5,500) -4% Capital Expenditure Total 23,182 555,688 872,000 25,000 894,500 919,500 47,500 5% Expenditure Total 30,790 556,686 884,100 37,100 895,000 932,100 48,000 5% Department Net 327,940 (199,199) (503,100) 343,900 840,600 (605,500) (6,400) 20% 127 -Measure C-Flexible Funding

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
301 - CDBG Program Income
400 - REVENUES
Rev
301-400-44010 Interest Earned 814 1,074 4,500 4,500 700 5,200 700 16% 301-400-48060 Program Income - - - - - - - 0%
Rev Total 814 1,074 4,500 4,500 700 5,200 700 16%
FY26/27 Proposed Budget
301 - CDBG Program Income

301 - CDBG Program Income
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget Sum of Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
303 - CDBG Program Fund
400 - REVENUES
Rev
303-400-46011 2022 CDBG Grant for FT HB/RH Loans Revenue 211,178 315,312 - - 80,000 80,000 80,000 0% 303-400-46265 CDBG CV1 Grant Revenue - - - - - - - 0%
303-400-46266 CDBG CV2&CV3 Grant Revenue 129,845 2,500 - - - - - 0% Rev Total 341,023 317,812 - - 80,000 80,000 80,000 0%
405 - ADMINISTRATIVE SERVICES DEPT. 0%
O & M Cost 0%
303-405-88116 CDBG CV1 Grant Expense - 12,580 - - - - - 0% 303-405-88117 CDBG CV2&CV3 Grant Expense 129,845 5,497 - - - - - 0% 303-405-88118 2022 CDBG Grant for FT HB/RH Loans 214,178 315,312 - - - - - 0% O & M Cost Total 344,023 333,389 - - - - - 0%
Expenditure Total 344,023 333,389 - - - - - 0%
Department Net (3,000) (15,577) - - 80,000 80,000 80,000 0% FY26/27 Proposed Budget
303 - CDBG Program Fund
Page
303 - CDBG Program Fund
83 | 110
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
304 - Home Program Fund
400 - REVENUES
Rev
304-400-45521 19-HOME-14965 Grant Revenue 9,330 3,138 - - 240,000 240,000 240,000 0% Rev Total 9,330 3,138 - - 240,000 240,000 240,000 0%
404 - COMMUNITY DEVELOPMENT 0%
O & M Cost 0%
304-404-88105 19-HOME-14965 Grant Expense 9,330 3,138 - - - - - 0% O & M Cost Total 9,330 3,138 - - - - - 0%
Expenditure Total 9,330 3,138 - - - - - 0%
Department Net - - - - 240,000 240,000 240,000 0%
FY26/27 Proposed Budget
304 - Home Program Fund

304 - HOME Program
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change
305 - Caltrans Grants Fund
400 - REVENUES
Rev
305-400-45590 ADA Improv-ATP Cycle 3 Rev ATPSBIL-5146(020) - - - - - - - 0% 305-400-45600 STBG-Polk St. Improv-5th to Elm STPL-5146(024) - - - - - - - 0% 305-400-45610 CMAQ-Trail Seg 10/11/12 Rev CML-5146(022) - - - - - - - 0% 305-400-45612 Trail Improv-ATP Cycle 4 Rev ATPSBIL-5146(023) 54,386 41,595 660,000 660,000 (660,000) - (660,000) -100% 305-400-45614 Polk St. Rehab Ph 2 Elm to Monterey STPL-5146(028) - - - - - - - 305-400-45615 CMAQ Alley Paving Ph 2 (38-44) Rev CML-5146(029) 696,878 - - - - - - 0% 305-400-45616 CMAQ-NW Trail Seg 1, 2, 13, 14 Rev CML-5146(026) 54,538 91,666 652,000 652,000 303,200 955,200 303,200 47% 305-400-45617 ATP Cycle 5-Est Polk St Bike-Ped ATPCML-5146(031) 66,865 124,528 843,000 843,000 532,700 1,375,700 532,700 63% 305-400-45618 ATP Cycle 6-Trails-Los Gatos Bridge 27,554 50,901 197,000 197,000 1,172,000 1,369,000 1,172,000 595% 305-400-45619 Phelps Ave Ph 2 STPL-5146(030) 26,578 26,769 566,000 566,000 - 566,000 - 0% 305-400-45621 STBG-California-Baker STPL-5146(034) - 49,220 986,000 986,000 (635) 985,400 (600) 0% 305-400-46035 CMAQ Trails Seg 6 5146 (35) Revenue - 21,091 128,000 - 778,105 778,100 650,100 305-400-46045 Carbon Reduction Prog Trail Light Moderni - 11,752 493,000 - 492,436 492,400 (600) 0% Rev Total 926,799 417,523 4,525,000 3,904,000 2,617,806 6,521,800 1,996,800 44% 422 - PUBLIC WORKS
Capital Expenditure
305-422-98062 STBG-California-Baker STPL-5146(034) - 55,598 986,000 - 985,365 985,400 (600) 0% 305-422-98902 Phelps Ave Ph 2 STPL-5146(030) 35,490 30,238 566,000 - 566,000 566,000 - 0% 305-422-98905 ATP Cycle 6-Trails-Los Gatos Bridge 33,301 53,506 197,000 - 1,369,000 1,369,000 1,172,000 595% 305-422-98926 CMAQ Trails Seg 6 5146 (35) Expenses - 27,746 128,000 - 778,105 778,100 650,100 508% 305-422-98930 Polk Street Improv-5th to Elm STPL-5146(024) - - - - - - - 0% 305-422-98965 Carbon Reduction Prog Trail Light Moderni - 23,499 493,000 - 492,436 492,400 (600) 0% 305-422-98970 ADA Improv-ATP Cycle 3 Exp ATPSBIL-5146(020) - - - - - - - 0% 305-422-98974 CMAQ-NW Trail Seg 1, 2, 13, 14 Exp CML-5146(026) 61,604 103,543 652,000 - 955,239 955,200 303,200 47% 305-422-98975 ATP Cycle 5-Est Polk St Bike-Ped ATPCML-5146(031) 83,826 151,414 843,000 - 1,375,700 1,375,700 532,700 63% 305-422-98980 CMAQ-Trail Seg 10/11/12 Exp CML-5146(022) 280 - - - - - - 0% 305-422-98982 Trail Improv-ATP Cycle 4 Exp ATPSBIL-5146(023) 58,272 226,184 660,000 - - - (660,000) -100% 305-422-98996 Polk St. Rehab Ph 2 Elm to Monterey STPL-5146(028) - - - - - - - 0% 305-422-98998 CMAQ Alley Paving Ph 2 (38-44) Exp CML-5146(029) 730,777 845 - - - - - 0% Capital Expenditure Total 1,003,550 672,572 4,525,000 - 6,521,845 6,521,800 1,996,800 44% Expenditure Total 1,003,550 672,572 4,525,000 - 6,521,845 6,521,800 1,996,800 44% Department Net (76,751) (255,048) - 3,904,000 (3,904,039) - - 0% FY26/27 Proposed Budget
305 - Caltrans Grants Fund
305 - CalTrans Grant

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change Comments
306 - Special Revenue Grants Fund
400 - REVENUES
Rev
306-400-46110 Grant Revenue - 1,500 - - - - - 0%
306-400-46112 Permanent Local Housing Allocation (PLHA) Grant 5,492 11,147 88,000 - 500,700 500,700 412,700 469% 306-400-46262 SJVAPCD Grant Revenue 64,200 - - - - - - 0% 306-400-46268 CIRA Grant Revenue 143,734 3,439 6,000 6,000 287,000 293,000 287,000 4783% 306-400-46273 ADU Grant Program Revenue 22,339 - - - - - - 0% 306-400-46274 Bev. Container Recycling Grant - 3,500 5,000 5,000 - 5,000 - 0% 306-400-46275 Cal Recycle SB 1383 Local Asst. Grant 22,352 545 - - - - - 0% 306-400-46276 CDWR Urban Comm. Drought Relief Program Grant - - - - - - - 0% 306-400-48120 Operating Transfer In - 244,307 - - - - - 0% 306-400-48850 Cal-Fire Tree Grant Revenue - - - - 350,000 350,000 350,000 0% Rev Total 258,116 264,439 99,000 11,000 1,137,700 1,148,700 1,049,700 1060% 404 - COMMUNITY DEVELOPMENT 0%
Capital Expenditure 0%
306-404-98572 SJVAPCD Grant Expense-CD 20,000 - - - - - - 0% 306-404-98574 CIRA Grant Expense-CD 25,395 - - - - - - 0% 306-404-98578 ADU Grant Expense 26,910 - - - - - - 0%
Capital Expenditure Total 72,306 - - - - - - 0%
405 - ADMINISTRATIVE SERVICES DEPT. 0%
Capital Expenditure 0%
306-405-98574 CIRA Grant Expense-AD 50,791 3,730 6,000 6,000 - 6,000 - 0% Capital Expenditure Total 50,791 3,730 6,000 6,000 - 6,000 - 0% 413 - POLICE DEPARTMENT 0%
Personnel Cost 0%
306-413-60010 Salaries Regular - - - - - - - 0%
Personnel Cost Total - - - - - - - 0%
Capital Expenditure 0%
306-413-98572 SJVAPCD Grant Expense-PD - - - - - - - 0% 306-413-98574 CIRA Grant Expense-PD - - - - - - - 0%
Capital Expenditure Total - - - - - - - 0%
416 - FIRE/EMS DEPARTMENT 0%
Capital Expenditure 0%
306-416-98574 CIRA Grant Expense-Fire 4,162 - - - - - - 0% Capital Expenditure Total 4,162 - - - - - - 0%
422 - PUBLIC WORKS 0%
FY26/27 Proposed Budget
306 - Special Revenue Grants Fund
306 - Special Revenue Grants

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change Comments
O & M Cost 0%
306-422-88106 Permanent Local Housing Allocation (PLHA) Grant 5,492 11,147 88,000 - 500,700 500,700 412,700 469% Predevelopment,
ADU, Mortage
Assistance, ADA
Mod
O & M Cost Total 5,492 11,147 88,000 - 500,700 500,700 412,700 469% Capital Expenditure 0%
306-422-98575 Centennial Park DPR Grant Expense 167,652 1,427 - - - - - 0% 306-422-98576 Sandalwood Park DPR Grant Expense 167,652 1,428 - - - - - 0% 306-422-98850 Cal-Fire Tree Grant Expenses - - - - - - - 0% Capital Expenditure Total 335,303 2,855 - - - - - 0%
426 - GRANT FUNDING 0%
Capital Expenditure 0%
306-426-98580 Bev. Container Recycling Exp. 2,500 5,000 5,000 5,000 - 5,000 - 0% 306-426-98582 Cal Recycle SB 1383 Local Asst. Grant Exp. 22,352 546 40,000 40,000 - 40,000 - 0% Capital Expenditure Total 24,852 5,546 45,000 45,000 - 45,000 - 0% 432 - BLDGS & GROUNDS MAINTENANCE 0%
Capital Expenditure 0%
306-432-98574 CIRA Grant Expense-Bldg & Maint. 51,656 22,704 - - - - - 0% 306-435-98574 CIRA Grant Expense-Airport 5,223 - - - - - - 0% 306-440-98574 CIRA Grant Expense-Municipal Grounds 6,506 - - - - - - 0% Capital Expenditure Total 63,386 22,704 - - - - - 0%
508 - WATER DISTRIBUTION 0%
Capital Expenditure 0%
306-508-98979 CDWR Urban Comm. Drought Relief Program Expense 508 - - - - - - 0% Expenditure Total 556,798 45,982 139,000 51,000 500,700 551,700 412,700 297% Department Net (298,682) 218,457 (40,000) (40,000) 637,000 597,000 637,000 -1593% 306 - Special Revenue Grants

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change
310 - AHSC Grant
400 - REVENUES
Rev
310-400-46110 AHSC Grant Revenue 110,971 341,470 5,000,000 5,000,000 (352,000) 4,648,000 (352,000) -7% Rev Total 110,971 341,470 5,000,000 5,000,000 (352,000) 4,648,000 (352,000) -7% 422 - PUBLIC WORKS 0%
Capital Expenditure 0%
310-422-98581 AHSC Grant Expense 110,971 341,470 4,500,000 - 352,000 352,000 (4,148,000) -92% Capital Expenditure Total 110,971 341,470 4,500,000 - 352,000 352,000 (4,148,000) -92% Expenditure Total 110,971 341,470 4,500,000 - - 352,000 (4,148,000) -92% Department Net - - 500,000 5,000,000 (352,000) 4,296,000 (4,500,000) 759% FY26/27 Proposed Budget
310 - AHSC Grant

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change Comments
815 - Low-Mod Housing Asset Fund
400 - REVENUES
Rev
815-400-44010 Interest Earned 12,937 16,640 69,100 69,100 9,800 78,900 9,800 14% 815-400-48061 Housing Asset Fund Program Inc. 30,615 4,001 4,800 4,800 - 4,800 - 0% Rev Total 43,552 20,641 73,900 73,900 9,800 83,700 9,800 13% 609 - LOW/MOD. OPERATIONS 0%
O & M Cost 0%
815-609-88100 Professional Services 32,758 16,287 24,000 24,000 28,400 52,400 28,400 118% Housing Loans
services and H.A.S
Reporting
O & M Cost Total 32,758 16,287 24,000 24,000 28,400 52,400 28,400 118% Expenditure Total 32,758 16,287 24,000 24,000 24,000 52,400 28,400 118% Department Net 10,794 4,353 49,900 49,900 (14,200) 31,300 (18,600) -37% FY26/27 Proposed Budget
815 - Low-Mod Housing Asset Fund
815 - Low-Mod Housing Asset

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change
851 - EDA Community Bldg Rentals
400 - REVENUES
Rev
851-400-44010 Interest Earned 402 529 2,200 2,200 400 2,600 400 18% Rev Total 402 529 2,200 2,200 400 2,600 400 18%
FY26/27 Proposed Budget
851 - EDA Community Bldg Rentals
Page
851 - EDA Community Bldgs. Rent
90 | 110
Fund/Department Account Description 2024 Actual Audited 2025 Actual Unaudited 2026 Adopted
Budget
2027
Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget FY26 vs. FY27
%
Budget
Change
852 - EDA Revolving Fund
400 - REVENUES
Rev
852-400-44010 Interest Earned 473 627 2,600 2,600 400 3,000 400 15% Rev Total 473 627 2,600 2,600 400 3,000 400 15%
FY26/27 Proposed Budget
852 - EDA Revolving Fund
Page
852 - EDA Revolving Fund
91 | 110
Debt Service Funds

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
130 - Special Assessment Districts
400 - REVENUES
Rev
130-400-44010 Interest Earned 731 965 4,000 4,000 (300) 3,700 (300) -8% Rev Total 731 965 4,000 4,000 (300) 3,700 (300) -8%
FY26/27 Proposed Budget
130 - Special Assessment Districts

130 - Special Assessment Dist
| 110
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change
150 - Coalinga Public Financing Authority
400 - REVENUES
Rev
150-400-44010 Interest Earned 37,306 40,945 105,600 105,600 8,200 113,800 8,200 8% 150-400-44042 2000 Tax Allocation Bond-Accreted Interest 162,480 172,822 - - - - - 0% 150-400-44240 Transfer from Water Fund 507,930 500,726 1,494,900 1,494,900 (1,011,400) 483,500 (1,011,400) -68% 150-400-44250 Transfer from Sewer Fund 66,312 65,727 402,700 402,700 (338,800) 63,900 (338,800) -84% Rev Total 774,028 780,221 2,003,200 2,003,200 (1,342,000) 661,200 (1,342,000) -67% 503 - WATER TREATMENT PLANT
O & M Cost
150-503-88100 Professional Services - - 500 500 - 500 - 0% O & M Cost Total - - 500 500 - 500 - 0%
Debt Service Expense 0%
150-503-96066 2024 Solar Revenue Bond Principal - - - - - - - 0% 150-503-96067 2024 Solar Revenue Bond Interest - - 367,300 367,300 - 367,300 - 0% 150-503-96500 Fiscal Agent - - 2,500 2,500 - 2,500 - 0% Debt Service Expense Total - - 369,800 369,800 - 369,800 - 0% 520 - WASTEWATER TREATMENT PLANT
O & M Cost
150-520-88100 Professional Services - - 500 500 - 500 - 0% O & M Cost Total - - 500 500 - 500 - 0%
Debt Service Expense
150-520-96066 2024 Solar Revenue Bond Interest - - - - - - - 0% 150-520-96067 2024 Solar Revenue Bond Interest - - 133,900 133,900 - 133,900 - 0% 150-520-96500 Fiscal Agent - - 2,500 2,500 - 2,500 - 0% Debt Service Expense Total - - 136,400 136,400 - 136,400 - 0% 758 - 2021A REVENUE BONDS
O & M Cost
150-758-88100 Professional Services 7,917 950 1,000 1,000 - 1,000 - 0% O & M Cost Total 7,917 950 1,000 1,000 - 1,000 - 0%
Debt Service Expense
150-758-96010 Bond Principal Payment - - 250,000 250,000 5,000 255,000 5,000 2% 150-758-96020 Bond Interest Payment - - 230,500 230,500 (3,600) 226,900 (3,600) -2% 150-758-96064 2021A Wtr/WW Revenue Bonds Principal 440,000 445,000 - - 70,000 70,000 70,000 0% 150-758-96065 2021A Wtr/WW Revenue Bonds Interest 574,242 566,453 - - 65,700 65,700 65,700 0% Debt Service Expense Total 1,014,242 1,011,453 480,500 480,500 137,100 617,600 137,100 29% 760 - 2021B REVENUE BONDS
FY26/27 Proposed Budget
150 - Coalinga Public Financing Authority
150 - Public Financing Auth

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget
Change
O & M Cost
150-760-88100 Professional Services - 950 1,000 1,000 500 1,500 500 50% O & M Cost Total - 950 1,000 1,000 500 1,500 500 50%
Debt Service Expense 0%
150-760-96010 Bond Principal Payment - - 135,000 135,000 140,000 275,000 140,000 104% 150-760-96020 Bond Interest Payment 1,350 - 262,100 262,100 (5,500) 256,600 (5,500) -2% Debt Service Expense Total 1,350 - 397,100 397,100 134,500 531,600 134,500 34% 800 - 2021A/B BOND SERIES
Debt Service Expense
150-800-94032 Bond Premium & Discount Amortization 11,482 11,482 - - 11,500 11,500 11,500 0% Debt Service Expense Total 11,482 11,482 - - 11,500 11,500 11,500 0% 900 - TRANSFERS TO OTHER FUNDS
Transfers in/Out
150-900-94073 Transfer to General Fund - 131,870 - - - - - 0% Transfers in/Out Total - 131,870 - - - - - 0%
Expenditure Total 1,035,491 1,156,256 1,386,300 1,386,300 283,600 1,669,400 283,600 20% Department Net (261,463) (376,035) 616,900 616,900 (1,058,400) (1,008,200) (1,058,400) -263% 150 - Public Financing Auth

Trust Funds

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change
102 - PD Evidence Fund
Revenue
400 - REVENUES
102-400-44010 Interest Earned 892 1,179 4,900 4,900 800 5,700 800 16% Revenue Total 892 1,179 4,900 4,900 800 5,700 800 16%
Expenditure
413 - POLICE DEPARTMENT
102-413-92090 Taxes, Licenses, & Fees 39 - - - - - - 0% Expenditure Total 39 - - - - - - 0%
Net 854 1,179 4,900 4,900 800 5,700 800 16%
FY26/27 Proposed Budget
102 - PD Evidence Fund

102 - PD Evidence
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
103 - PD Fed Forfeiture Fund
Revenue
400 - REVENUES
103-400-44010 Interest Earned 41 59 300 300 - 300 - 0%
Revenue Total 41 59 300 300 - 300 - 0%
Expenditure
413 - POLICE DEPARTMENT
103-413-60030 Salaries Overtime - - - - - - - 0%
103-413-62020 Medical/Life Insurance - - - - - - - 0%
103-413-62030 Social Security FICA - - - - - - - 0%
103-413-62040 Medicare Insurance - - - - - - - 0%
103-413-62060 Deferred Comp. - 457 Retirement - - - - - - - 0% 103-413-92090 Taxes, Licenses, & Fees 3 - - - - - - 0%
Expenditure Total 3 - - - - - - 0%
Net 38 59 300 300 - 300 - 0%
FY26/27 Proposed Budget
103 - PD Fed Forfeiture Fund
Page
103 - PD Fed Forfeiture
98 | 110
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
104 - Scholarship Fund
Revenue
400 - REVENUES
104-400-44010 Interest Earned 400 525 2,200 2,200 300 2,500 300 14% Revenue Total 400 525 2,200 2,200 300 2,500 300 14%
Expenditure
630 - AYRES/BEASON SCHOLARSHIP
104-630-92040 Scholarship - - 1,000 1,000 - 1,000 - 0%
Expenditure Total - - 1,000 1,000 - 1,000 - 0%
Net 400 525 1,200 1,200 300 1,500 300 25%
FY26/27 Proposed Budget
104 - Scholarship Fund

104 - Scholarship
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change
116 - PD Forfeiture-Unclaimed
400 - REVENUES
Rev
116-400-42150 Asset Forfeiture Funds - 10,920 - - - - - 0% 116-400-44010 Interest Earned 116 185 700 700 700 1,400 700 100% Rev Total 116 11,105 700 700 700 1,400 700 100%
413 - POLICE DEPARTMENT
O & M Cost
116-413-92090 Taxes, Licenses, & Fees 9 - - - - - - 0%
O & M Cost Total 9 - - - - - - 0%
Net 107 11,105 700 700 700 1,400 700 100%
FY26/27 Proposed Budget
116 - PD Forfeiture-Unclaimed

116 - PD Forfeiture-Unclaimed
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
820 - RORF-Redev Oblig Retirement Fund (RDA)
400 - REVENUES
Rev
820-400-40100 RPTTF-Redev Property TaxTrust-ROPS 666,277 664,299 628,500 628,500 - 628,500 - 0% 820-400-44010 Interest Earned 9,317 9,632 19,400 19,400 (19,400) - (19,400) -100% 820-400-44021 RDA Property Sale Interest - 400 - - - - - 0% 820-400-44171 Amortization of Gain on Refunding 1,804 1,804 - - - - - 0% 820-400-48140 Principal Kit Sang Laan 8,675 9,953 11,800 11,800 1,200 13,000 1,200 10% Rev Total 686,074 686,087 659,700 659,700 (18,200) 641,500 (18,200) -3% 610 - SUCCESSOR AGENCY-RDA
Personnel Cost
820-610-60010 Salaries Regular 50,738 59,546 84,600 84,600 (11,500) 73,100 (11,500) -14% 820-610-60020 Salaries Part Time 29 0 - - - - - 0%
820-610-60030 Salaries Overtime 0 20 100 100 - 100 - 0% 820-610-60050 Salaries Cash Outs - - 1,500 1,500 (1,500) - (1,500) -100% 820-610-62000 Retirement CalPERS 5,463 4,949 8,500 8,500 (1,000) 7,500 (1,000) -12% 820-610-62020 Medical/Life Insurance 11,331 10,050 14,600 14,600 2,300 16,900 2,300 16% 820-610-62030 Social Security FICA 2,875 3,333 5,400 5,400 (1,500) 3,900 (1,500) -28% 820-610-62040 Medicare Insurance 702 807 1,300 1,300 (300) 1,000 (300) -23% 820-610-62050 Disability Income Insurance 305 201 400 400 100 500 100 25% 820-610-62060 Deferred Comp. - 457 Retirement 1,513 1,868 2,700 2,700 (300) 2,400 (300) -11% 820-610-62070 Workers' Comp. Insurance 2,555 2,632 4,900 4,900 (500) 4,400 (500) -10% WC flat rate; however, allocated based
on salary per department.
820-610-62200 Retirement CalPERS UL - 673 2,900 2,900 (300) 2,600 (300) -10% 820-610-62210 Unemployment Claims - - 500 500 - 500 - 0% Personnel Cost Total 75,512 84,078 127,400 127,400 (14,500) 112,900 (14,500) -11% O & M Cost
820-610-70010 Office Supplies 18 8 300 100 300 400 100 33% 820-610-72030 Telephone 70 29 100 100 (100) - (100) -100% 820-610-84010 Office Equip. Repairs & Maint. 18 19 100 100 (100) - (100) -100% 820-610-84012 Computer Equipment 57 56 100 - - - (100) -100% 820-610-86010 Training, Travel, & Conference 558 379 2,800 - - - (2,800) -100% 820-610-86030 Subs., Dues, & Publications 37 50 100 100 (100) - (100) -100% 820-610-88010 City Attorney Fees 73 - 100 100 - 100 - 0% 820-610-88030 Accounting/Auditing 6,920 2,854 4,600 4,600 (4,600) - (4,600) -100% 820-610-88040 Computer Programming/Consult. 1,961 2,589 5,300 5,300 (5,200) 100 (5,200) -98% 820-610-88100 Professional Services 13,911 14,669 17,800 14,800 17,800 32,600 14,800 83% ADTR REPORT - 2018 Tax Allocation
Bonds, Professional services for RDA
820-610-88101 Administrative Fees 29 27 100 100 100 200 100 100% 820-610-89040 Physical w/Drug & Alcohol Test 1 14 100 100 - 100 - 0% 820-610-89070 Fingerprinting 10 3 100 100 - 100 - 0%
FY26/27 Proposed Budget
820 - RORF-Redev Oblig Retirement Fund (RDA)
820 - RORF-Redev Oblg Retirment

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget
Change Comments
820-610-90010 Liability & Property Insurance 3,072 3,009 3,600 3,600 3,300 6,900 3,300 92% Gen Liab +25%, Cyber +5%,
Pollution/Crime/Deadly Weapons +5%
and Earthquake +10%. Allocation is
based on salary.

O & M Cost Total 26,736 23,707 35,200 29,100 11,400 40,500 5,300 15% Debt Service Expense
820-610-96060 2018 TARB - Principal - - 537,000 537,000 (537,000) - (537,000) -100% Debt Service Expense Total - - 537,000 537,000 (537,000) - (537,000) -100% 0%
Expenditure Total 102,248 107,786 699,600 693,500 (540,100) 153,400 (546,200) -78% Department Net 583,826 578,302 (39,900) (33,800) (558,300) 488,100 (564,400) -1323% 820 - RORF-Redev Oblg Retirment

Capital Project Funds

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027
Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
140 - General Capital Project Fund
400 - REVENUES
Rev
140-400-44010 Interest Earned 133 350 63,100 63,100 (58,500) 4,600 (58,500) -93% 140-400-45210 PARSAC-Program Reimbursement - - - - - - - 0% 140-400-45470 2013 Elm/Cambridge HSIPL-5146(014) 2,657 - - - - - - 0% Rev Total 2,790 350 63,100 63,100 (58,500) 4,600 (58,500) -93% 422 - PUBLIC WORKS
Capital Expenditure
140-422-98881 2013 Elm/Cambridge HSIPL-5146(014) (9,155) - - - - - - 0% Capital Expenditure Total (9,155) - - - - - - 0%
Department Net (6,365) 350 63,100 63,100 (58,500) 4,600 (58,500) -93% FY26/27 Proposed Budget
140 - General Capital Project Fund
Page
140 - General Capital Project
104 | 110
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget Sum of Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
141 - Public Building-Facilities Impact Fees
400 - REVENUES
Rev
141-400-44010 Interest Earned 996 1,294 5,300 5,300 (600) 4,700 (600) -11% 141-400-51051 Building/Facility Impact Fees 25,121 44 5,000 5,000 16,000 21,000 16,000 320% Rev Total 26,117 1,338 10,300 10,300 15,400 25,700 15,400 150% 422 - PUBLIC WORKS
O & M Cost
141-422-72042 City Operational Efficiency - - - - - - - 0% 141-422-92090 Taxes, Licenses, & Fees 65 - - - - - - 0% O & M Cost Total 65 - - - - - - 0%
Capital Expenditure
141-422-98985 Council Chambers Modernization 3,766 2,011 5,000 - 5,000 5,000 - 0% Capital Expenditure Total 3,766 2,011 5,000 - 5,000 5,000 - 0% Expenditure Total 3,831 2,011 5,000 - 5,000 5,000 - 0%
Department Net 22,286 (672) 5,300 10,300 10,400 20,700 15,400 291% FY26/27 Proposed Budget
141 - Public Building-Facilities Impact Fees
Page
141 - Public Building Imp Fees
105 | 110
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
142 - Law Enforcement Impact Fees
400 - REVENUES
Rev
142-400-44010 Interest Earned 583 802 3,300 3,300 1,800 5,100 1,800 55% 142-400-51052 Law Enforcement Impact Fees 37,035 552 1,000 1,000 24,000 25,000 24,000 2400% Rev Total 37,618 1,353 4,300 4,300 25,800 30,100 25,800 600% 422 - PUBLIC WORKS
O & M Cost
142-422-92090 Taxes, Licenses, & Fees 27 - 100 100 - 100 - 0% O & M Cost Total 27 - 100 100 - 100 - 0%
Expenditure Total 27 - 100 100 - 100 - 0%
Department Net 37,591 1,353 4,200 4,200 25,800 30,000 25,800 614% FY26/27 Proposed Budget
142 - Law Enforcement Impact Fees

142 - Law Enforcement Imp Fees
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
143 - Fire Protection Impact Fees
400 - REVENUES
Rev
143-400-44010 Interest Earned 586 808 3,300 3,300 1,800 5,100 1,800 55% 143-400-51053 Fire Protection Impact Fees 37,339 556 1,000 1,000 24,000 25,000 24,000 2400% Rev Total 37,926 1,364 4,300 4,300 25,800 30,100 25,800 600% 422 - PUBLIC WORKS
O & M Cost
143-422-92090 Taxes, Licenses, & Fees 27 - 100 100 - 100 - 0% O & M Cost Total 27 - 100 100 - 100 - 0%
Expenditure Total 27 - 100 100 - 100 - 0%
Department Net 37,899 1,364 4,200 4,200 25,800 30,000 25,800 614% FY26/27 Proposed Budget
143 - Fire Protection Impact Fees

143 - Fire Protection Imp Fees
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
144 - Storm Drainage - Flood Control Impact Fees
400 - REVENUES
Rev
144-400-44010 Interest Earned 3,465 4,658 19,400 19,400 7,000 26,400 7,000 36% 144-400-51054 Storm/Flood Control Impact Fees 60,402 1,611 2,000 2,000 77,000 79,000 77,000 3850% Rev Total 63,867 6,269 21,400 21,400 84,000 105,400 84,000 393% 422 - PUBLIC WORKS
O & M Cost
144-422-92090 Taxes, Licenses, & Fees 238 - - - 103,600 103,600 103,600 0% O & M Cost Total 238 - - - 103,600 103,600 103,600 0%
Expenditure Total 238 - - - 103,600 103,600 103,600 0%
Department Net 63,629 6,269 21,400 21,400 (19,600) 1,800 (19,600) -92% FY26/27 Proposed Budget
144 - Storm Drainage - Flood Control Impact Fees
Page
144-Storm Drainage & Flood Ctrl
108 | 110
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027
Base
Budget
Sum of
Request (+/-)
2027 Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
145 - Streets - Bridges Impact Fees
400 - REVENUES
Rev
145-400-44010 Interest Earned 1,815 2,518 10,500 10,500 7,300 17,800 7,300 70% 145-400-51055 Street & Roads Impact Fees 115,413 1,322 15,000 15,000 88,000 103,000 88,000 587% Rev Total 117,228 3,840 25,500 25,500 95,300 120,800 95,300 374% 422 - PUBLIC WORKS
O & M Cost
145-422-92090 Taxes, Licenses, & Fees 84 - - - - - - 0% O & M Cost Total 84 - - - - - - 0%
Expenditure Total 84 - - - - - - 0%
Department Net 117,143 3,840 25,500 25,500 95,300 120,800 95,300 374% FY26/27 Proposed Budget
145 - Streets - Bridges Impact Fees

145 - Streets & Bridges Imp Fee
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request
(+/-)
2027
Proposed
Budget
FY26 vs.

FY27
%
Budget
Change
146 - Park Impact Fees
400 - REVENUES
Rev
146-400-44010 Interest Earned 2,775 2,863 11,900 11,900 5,500 17,400 5,500 46% 146-400-51056 Park Impact Fees 89,452 1,601 2,000 2,000 80,000 82,000 80,000 4000% Rev Total 92,227 4,464 13,900 13,900 85,500 99,400 85,500 615% 422 - PUBLIC WORKS
O & M Cost
146-422-92090 Taxes, Licenses, & Fees 174 - - - - - - 0% 146-422-94070 Operating Transfer Out 100,000 244,307 - - - - - 0% O & M Cost Total 100,174 244,307 - - - - - 0%
Capital Expenditure
146-422-98223 Frame Park Improvements - - 10,000 - - - (10,000) -100% 146-422-98224 City park Improvements - - - - 100,000 100,000 100,000 0% Capital Expenditure Total - - 10,000 - 100,000 100,000 90,000 Expenditure Total 100,174 244,307 10,000 - 100,000 100,000 90,000 900% Department Net (7,947) (239,844) 3,900 13,900 (14,500) (600) (4,500) -115% FY26/27 Proposed Budget
146 - Park Impact Fees

146 - Park Imp Fees
Resolution No. 4325
RESOLUTION NO. 4325

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COALINGA

ADOPTING THE FINAL BUDGET OF THE CITY OF COALINGA FOR THE FISCAL YEAR JULY 1, 2026 TO JUNE 30, 2027, 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 City Council of the City of Coalinga has submitted a Proposed Budget for the fiscal year July 1, 2026 through June 30, 2027; and WHEREAS, after examination, deliberation and due consideration, the City Council of the City of Coalinga has approved the same with modifications; and WHEREAS, it is the intention of the City Council to adopt the said budget as modified and amended by the City Council of the City of Coalinga as the Final Budget for the fiscal year 2026-2027.

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 City Council of the City of Coalinga;

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

1. That certain budget for the fiscal year July 1, 2026 through June 30, 2027, presently on file in the office of the Deputy City Clerk entitled, “CITY OF COALINGA - ANNUAL BUDGET - FISCAL YEAR 2026-27,” 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 City Council of the City of Coalinga as the Final Annual Budget of the City of Coalinga for the fiscal year July 1, 2026 through June 30, 2027.

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.

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.

Resolution No. 4325
PASSED AND ADOPTED by the City Council of the City of Coalinga at a Special Meeting on June 17, 2026 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: Adoption of Resolution No. 4328 Authorizing One-Time Projects and Purchases for the FY27 Budget
Meeting Date: Wednesday, June 17, 2026
From: Sean Brewer, City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

Staff recommends that the City Counciladopt Resolution No. 4328 authorizing City staff to proceed with the purchase of products, procurement of services, and execution of capitalexpenditures associated with one-time projects and purchases identified in the FiscalYear 2026–2027 adopted budget exceeding the City Managers spending authority.

II. BACKGROUND:

As part of the FY 2026–2027 budget adoption process, the City Council reviewed and approved a comprehensive list of proposed one-time projects and purchases funded through all funds including the General Fund and Enterprise Funds. 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. 4328 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 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:

Fiscal impacts associated with this resolution are outlined on the Project list. All purchases and projects must be consistent with the funding allocations within the adopted FY 2026–2027 budget.

ATTACHMENTS:

File Name Description
20260617_-_4328_Purchase_of_One_Time_Projects_Resolution_4328.pdf Resolution No. 4328 20260519_-_Project_List_Updated_(City_Manager_-_Budget_Workshop_5.13.26)_UPDATED.pdf Fiscal Year 2027 Project List Resolution No. 4328
RESOLUTION NO. 4328

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 2026-2027 (ONE-TIME PROJECTS AND PURCHASES) WHEREAS, during the adoption of the Fiscal Year 2026-2027 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 staƯ 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 staƯ to proceed with the purchase of products, procurement of services, and execution of capital expenditures for the onetime projects and purchases listed in the Fiscal Year 2026-2027 adopted budget, attached hereto and incorporated herein as Exhibit A.

Resolution No. 4328
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 __________, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:
_____________________________________________
Mayor/Mayor Pro-Tem
ATTEST:
________________________________________
City Clerk
Fund/Department Account # Project Description Project Request Amount 101
Admin/Airport 101‐432‐84030 Old City Hall Rehabilitation (Design Services) 30,000 101‐435‐84030 Rehab Pilots Lounge + Residence 50,000
101‐435‐98040 Jet A Fueling System at Airport 150,000
Admin/Airport Total 230,000
CM 101‐405‐88040 AOS IT Security Upgrades for City Hall 4,000 101‐405‐88100 Public Information Consultant 100,000
101‐405‐98030 Admin Office Furniture & Equipment 2,000
CM Total 106,000
Elected Official 101‐401‐84012 Council Computer/Tablets 5,000 101‐401‐88040 AOS IT Security Upgrades for City Hall 4,000 101‐401‐92060 Election Expense 10,000
101‐401‐92080 City Hall Adminstration Area Holiday Tree 400 Elected Official Total 19,400
Finance 101‐406‐88040 AOS IT Security Upgrades for City Hall 700 Implementation of Finance Processes 12,600
101‐406‐88100 Chart of Accounts 5,000
Finance Business Processes 13,800
101‐406‐98030 New Cubicles for (4) staff 2,000
Finance Total 34,100
Fire 101‐416‐70070 Dispatch Radio Upgrade 5,000
101‐416‐84010 Fire Dept Fire Chief Assistant Laptop 2,500 101‐416‐88060 Health & Wellness/Cancer Screening 40,000 101‐416‐98040 New Smeal Fire Engine 1,200,000
New Smeal Fire Engine Equipment 60,000
Fire Total 1,307,500
HR 101‐408‐84010 HR Cubical Partitions 2,000
HR Director Office Setup 6,000
101‐408‐88060 AOS IT Security Upgrades for City Hall 2,700 101‐408‐88100 Human Resources Muni‐Temp Support 30,000
HR Total 40,700
Police 101‐413‐84030 Police Department Flooring 45,000
Three New AC Units for Police Department 50,000
101‐413‐88220 Coalinga Police Dept 100th Celebration 10,000 101‐413‐98030 New Chairs for Police Department 15,000
101‐413‐98040 Cameras, PTZ's and Radar gun 11,700
Radio repeater and reciever 5,900
New PD Admin Vehicle 80,000
New PD Patrol Car 85,000
New K9 Vehicle 90,000
Police Total 392,600
Public Works 101‐404‐84012 Laptop ‐ Building Official 1,300 101‐404‐88040 AOS IT Security Upgrades for City Hall 5,300 Desk Top Printer (Lease) Code Enforcement 1,000
101‐404‐98025 Outdoor Food Court Design and Construction 1,500,400 101‐404‐98030 Chairs for Bldg Dept. 300
Table & Chairs for Code Enforcement 300
101‐431‐70060 Heating Unit for Service Center Shop 4,000 FY26/27 Proposed Projects
Proposed Projects
Fund/Department Account # Project Description Project Request Amount Public Works 101‐440‐70060 Extra Batteries for Electric Powered Tools 700 (2) Mower Shade Covers 1,000
101‐440‐84050 Fence for Community Garden 15,000
Small Park Plots Rehabilitation Project 100,000
101‐440‐88100 State Parks Grant Application 30,000
101‐440‐98040 2 New LED monument signs 120,000
101‐440‐98981 Splash Pad Project 1,476,500
Public Works Total 3,255,800
101 Total 5,386,100
105
Police 105‐413‐96058 Final Lease Principal Payment 8,500 105‐413‐98041 New Cameras to Reduce Illegal Dumping 10,000 Police Total 18,500
105 Total 18,500
107
Finance 107‐422‐88040 AOS IT Security Upgrades for City Hall 4,900 Finance Total 4,900
107 Total 4,900
117
Fire 117‐416‐88040 AOS IT Security Upgrades for City Hall 600 117‐416‐98040 Ambulance gurney (x2) 92,000
Ambulance Remount 245,000
Fire Total 337,600
117 Total 337,600
127
Public Works 127‐422‐98900 Citywide Traffic Calming Improvements 50,000 127‐422‐98983 Center Mmedian Island Improv. 144,500
Public Works Total 194,500
127 Total 194,500
144
Public Works 144‐422‐92090 MS4 Program Implementation Contract 103,600 Public Works Total 103,600
144 Total 103,600
146
Public Works 146‐422‐98223 City park Improvements (Sandalwood/Centennial 100,000 Public Works Total 100,000
146 Total 100,000
501
Finance 501‐406‐88040 AOS IT Security Upgrades for City Hall 9,700 Implementation of Finance Processes 15,100
501‐406‐88100 Chart of Accounts 2,000
Finance Business Processes 16,500
501‐406‐98030 New Cubicles for 4 staff 3,000
Finance Total 46,300
Public Works 501‐503‐84012 4 New New Computers 8,000
501‐503‐84020 P‐14 (Pump) Repair $150,000 150,000
P‐4 (Pump) Repair $45,000 45,000
501‐503‐84030 WTP Sound Proof Room 5,000
Water Plant Door Replacements 40,000
501‐503‐88040 AOS IT Security Upgrades for City Hall 7,500 Proposed Projects
Fund/Department Account # Project Description Project Request Amount Public Works 501‐503‐98040 New 12" Flow Meter for Calaveras 20,000 New Sample Vehicle + Outfitting 33,000
Variable Frequency Drives (VFD)‐Intake Pumps 75,000
New Front Loader (Shared Cost) 50,000
501‐508‐84030 Awning Covers & Paving Yard 15,000
501‐508‐88040 AOS IT Security Upgrades for City Hall 5,100 501‐508‐98030 Public Works Office Chairs 5,000
501‐508‐98040 Compressor 10,000
Ditch Witch 36,500
Jack Hammer 7,000
New Front Loader 20,000
Vac Truck (New) 150,000
Public Works Total 682,100
501 Total 728,400
502
Finance 502‐406‐88040 AOS IT Security Upgrades for City Hall 8,600 Implementation of Finance Processes 7,500
502‐406‐88100 Chart of Accounts 1,000
Finance Business Processes 8,300
502‐406‐98030 New Cubicles for (4) staff 2,500
Finance Total 27,900
Public Works 502‐510‐84030 Awnings Covers & Paving 10,000 502‐510‐88040 AOS IT Security Upgrades for City Hall 12,300 502‐510‐88130 Gas Pipeline Safety 15,000
502‐510‐98030 Office Chairs 500
502‐510‐98040 Compressor 10,000
Ditch Witch 20,000
New Front Loader 10,000
4 New Gas Sniffers 16,000
Public Works Total 93,800
502 Total 121,700
503
Finance 503‐406‐88040 AOS IT Security Upgrades for City Hall 4,800 Implementation of Finance Processes 12,600
503‐406‐88100 Chart of Accounts 1,900
Finance Business Processes 13,800
503‐406‐98030 New Cubicles for (4) staff 2,000
Finance Total 35,100
Public Works 503‐520‐82030 Escavator 7,500
Tractor w/Disk 25,000
503‐520‐84030 3 New Doors 15,000
503‐520‐88040 AOS IT Secirity Upgrades for City Hall 9,700 503‐520‐92080 School Farm Discharge and Maintenance 100,000 503‐520‐98040 New VFD Pumps for WWTP 45,000
4 New WWTP Aerator Motors 15,000
New Loader (Cost Share) 100,000
503‐520‐98991 Security Fencing 150,000
503‐521‐84030 Awning Covers & Paving Yard 15,000
503‐521‐88040 AOS IT Security Upgrades for City Hall 9,600 503‐521‐98030 Office Chairs 500
Proposed Projects
Fund/Department Account # Project Description Project Request Amount Public Works 503‐521‐98040 Compressor 10,000
Ditch Witch 36,500
Jack Hammer 14,000
New Front Loader 20,000
Vac Truck (New) 300,000
503‐521‐98996 Rosevelt Street Sewer Project 25,400
Public Works Total 898,200
503 Total 933,300
504
Finance 504‐406‐88040 AOS IT Security Upgrades for City Hall 500 Implementation of Finance Processes 2,500
504‐406‐88100 Chart of Accounts 100
Finance Business Processes 2,800
504‐406‐98030 New Cubicles for 4 staff 500
Finance Total 6,400
504 Total 6,400
820
Finance 820‐610‐88040 AOS IT Security Upgrades for City Hall 100 Finance Total 100
820 Total 100
Grand Total 7,935,100
Proposed Projects

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. SA-352 Approving the FiscalYear 2026/2027 Budget for the Successor Agency former Redevelopment Agency of the City of Coalinga Meeting Date: Wednesday, June 17, 2026
From: Sean Brewer, City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

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-352 for the adoption of final budget spending plan for Fiscal Year 2026-2027, 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 Successor Agency and staff have been deliberating on an appropriation and budget plan for FY 2026-2027. Resolution No. SA-352 formally adopts the Board’s appropriation and budget plan for FY 2026-2027.

III. DISCUSSION:

The Successor Agency proposed FiscalYear 2026-2027 is as follows:

Revenue $ 641,500
Expenditure $ 885,400
IV. ALTERNATIVES:

Board could decide to postpone adopting a final budget plan for FY 2026-2027; however, it is not recommended.

V. FISCAL IMPACT:

Adoption of FY 2026-2027 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
20260617_-_352_Budget_Adoption_FY_26-27_Resolution_No_SA-352.pdf Resolution No. SA-352 20260617_-_352_FY_26-27_Fund_820_Successor_Agency_Resolution_No_SA-352.pdf FY26/27 Successor Agency - RDA Budget Resolution No. SA-352
RESOLUTION NO. SA-352

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, 2026 TO JUNE 30, 2027, 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, 2026 through June 30, 2027; 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 2026- 2027.

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, 2026 through June 30, 2027, presently on file in the office of the Deputy City Clerk entitled, “CITY OF COALINGA - ANNUAL BUDGET - FISCAL YEAR 2026-27,” 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, 2026 through June 30, 2027.

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-352

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 17, 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

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

Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
820 - RORF-Redev Oblig Retirement Fund (RDA)
400 - REVENUES
Rev
820-400-40100 RPTTF-Redev Property TaxTrust-ROPS 664,299 666,277 628,500 628,500 - 628,500 - 0% 820-400-44010 Interest Earned 9,632 9,317 19,400 19,400 (19,400) - (19,400) -100%820-400-44021 RDA Property Sale Interest 400 - - - - - - 0% 820-400-44171 Amortization of Gain on Refunding 1,804 1,804 - - - - - 0% 820-400-48140 Principal Kit Sang Laan 9,953 8,675 11,800 11,800 1,200 13,000 1,200 10% Rev Total 686,074 686,087 659,700 659,700 (18,200) 641,500 (18,200) -3% 610 - SUCCESSOR AGENCY-RDA
Personnel Cost
820-610-60010 Salaries Regular 59,546 50,738 84,600 84,600 (11,500) 73,100 (11,500) -14% 820-610-60020 Salaries Part Time 0 29 - - - - - 0%
820-610-60030 Salaries Overtime 20 0 100 100 - 100 - 0% 820-610-60050 Salaries Cash Outs - - 1,500 1,500 (1,500) - (1,500) -100% 820-610-62000 Retirement CalPERS 4,949 5,463 8,500 8,500 (1,000) 7,500 (1,000) -12%820-610-62020 Medical/Life Insurance 10,050 11,331 14,600 14,600 2,300 16,900 2,300 16% 820-610-62030 Social Security FICA 3,333 2,875 5,400 5,400 (1,500) 3,900 (1,500) -28% 820-610-62040 Medicare Insurance 807 702 1,300 1,300 (300) 1,000 (300) -23% 820-610-62050 Disability Income Insurance 201 305 400 400 100 500 100 25% 820-610-62060 Deferred Comp. - 457 Retirement 1,868 1,513 2,700 2,700 (300) 2,400 (300) -11%820-610-62070 Workers' Comp. Insurance 2,632 2,555 4,900 4,900 (500) 4,400 (500) -10% WC flat rate; however, allocated based on salary per department. 820-610-62200 Retirement CalPERS UL 673 - 2,900 2,900 (300) 2,600 (300) -10% 820-610-62210 Unemployment Claims - - 500 500 - 500 - 0% Personnel Cost Total 75,512 84,078 127,400 127,400 (14,500) 112,900 (14,500) -11% O & M Cost
820-610-70010 Office Supplies 8 18 300 100 300 400 100 33% 820-610-72030 Telephone 29 70 100 100 (100) - (100) -100% 820-610-84010 Office Equip. Repairs & Maint. 19 18 100 100 (100) - (100) -100% 820-610-84012 Computer Equipment 56 57 100 - - - (100) -100% 820-610-86010 Training, Travel, & Conference 379 558 2,800 - - - (2,800) -100% 820-610-86030 Subs., Dues, & Publications 50 37 100 100 (100) - (100) -100% 820-610-88010 City Attorney Fees - 73 100 100 - 100 - 0% 820-610-88030 Accounting/Auditing 2,854 6,920 4,600 4,600 (4,600) - (4,600) -100%820-610-88040 Computer Programming/Consult. 2,589 1,961 5,300 5,300 (5,200) 100 (5,200) -98% 820-610-88100 Professional Services 14,669 13,911 17,800 14,800 17,800 32,600 14,800 83% ADTR REPORT - 2018 Tax Allocation Bonds, Professional services for RDA FY26/27 Proposed Budget
820 - RORF-Redev Oblig Retirement Fund (RDA)
820 - RORF-Redev Oblg Retirment
Fund/Department Account Description
2024
Actual
Audited
2025 Actual
Unaudited
2026
Adopted
Budget
2027 Base
Budget
Sum of
Request (+/-)
2027
Proposed
Budget
FY26 vs.

FY27
% Budget Change Comments
820-610-88101 Administrative Fees 27 29 100 100 100 200 100 100% 820-610-89040 Physical w/Drug & Alcohol Test 14 1 100 100 - 100 - 0% 820-610-89070 Fingerprinting 3 10 100 100 - 100 - 0%
820-610-90010 Liability & Property Insurance 3,009 3,072 3,600 3,600 3,300 6,900 3,300 92% Gen Liab +25%, Cyber +5%, Pollution/Crime/Deadly Weapons +5% and Earthquake +10%. Allocation is based on salary.

O & M Cost Total 26,736 23,707 35,200 29,100 11,400 40,500 5,300 15% Debt Service Expense
820-610-96060 2018 TARB - Principal - - 537,000 537,000 (537,000) - (537,000) -100% Debt Service Expense Total - - 537,000 537,000 (537,000) - (537,000) -100% 0%
Expenditure Total 102,248 107,786 699,600 693,500 (540,100) 153,400 (546,200) -78% Department Net 583,826 578,302 (39,900) (33,800) (558,300) 488,100 (564,400) -1323% 820 - RORF-Redev Oblg Retirment

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. PFA 26-01 Approving the FiscalYear 2026-2027 Budget for the Coalinga Public Financing Authority
Meeting Date: Wednesday, June 17, 2026
From: Sean Brewer, City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

City Manager and Financial Services Director recommend Board of Directors of the Coalinga Public Financing Authority (CPFA) adopt Resolution No. PFA 26-01 for the adoption of final budget spending plan for Fiscal Year 2026-2027, 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 2026-2027. Resolution No. PFA-26-01 formally adopts the Board’s appropriation and budget plan for FY 2026-2027.

III. DISCUSSION:

The Coalinga Public Financing Authority proposed FiscalYear 2026-2027 is as follows:

Revenue $661,200
Expenditure $1,669,400
IV. ALTERNATIVES:

Board could decide to postpone adopting a final budget plan for FY 2026-2027, which is not recommended.

V. FISCAL IMPACT:

Adoption of FY 2026-2027 CPFA final budget plan is a fiduciary fund with available resources and expenditures.

ATTACHMENTS:

File Name Description
20260617_-_26-01_Budget_Adoption_FY_26-27_Resolution_No_PFA_26-01.pdf Resolution No. PFA 26-01 20260617_-_26-01_FY26-27_Public_Financing_Authority_Proposed_Budget.pdf FY2026-27 Fund 150 - PFA Proposed Budget

Resolution No. PFA 26-01
RESOLUTION NO. PFA 26-01

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, 2026 TO JUNE 30, 2027, 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, 2026 through June 30, 2027; 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 2026-2027.

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, 2026 through June 30, 2027, presently on file in the office of the Deputy City Clerk entitled, “CITY OF COALINGA - ANNUAL BUDGET - FISCAL YEAR 2026-27,” 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, 2026 through June 30, 2027.

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.

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.

Resolution No. PFA 26-01

PASSED AND ADOPTED by the Board of Directors of the Coalinga Public Financing Authority at a Special Meeting on June 17, 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED
____________________________
Nathan Vosburg, Mayor/Chairman

ATTEST
____________________________
City Clerk/Deputy City Clerk

Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget Change
150 - Coalinga Public Financing Authority
400 - REVENUES
Rev
150-400-44010 Interest Earned 40,945 37,306 105,600 105,600 8,200 113,800 8,200 8% 150-400-44042 2000 Tax Allocation Bond-Accreted Interest 172,822 162,480 - - - - - 0%150-400-44240 Transfer from Water Fund 500,726 507,930 1,494,900 1,494,900 (1,011,400) 483,500 (1,011,400) -68%150-400-44250 Transfer from Sewer Fund 65,727 66,312 402,700 402,700 (338,800) 63,900 (338,800) -84% Rev Total 780,221 774,028 2,003,200 2,003,200 (1,342,000) 661,200 (1,342,000) -67% 503 - WATER TREATMENT PLANT
O & M Cost
150-503-88100 Professional Services - - 500 500 - 500 - 0% O & M Cost Total - - 500 500 - 500 - 0%
Debt Service Expense 0%
150-503-96066 2024 Solar Revenue Bond Principal - - - - - - - 0% 150-503-96067 2024 Solar Revenue Bond Interest - - 367,300 367,300 - 367,300 - 0% 150-503-96500 Fiscal Agent - - 2,500 2,500 - 2,500 - 0% Debt Service Expense Total - - 369,800 369,800 - 369,800 - 0% 520 - WASTEWATER TREATMENT PLANT
O & M Cost
150-520-88100 Professional Services - - 500 500 - 500 - 0% O & M Cost Total - - 500 500 - 500 - 0%
Debt Service Expense
150-520-96066 2024 Solar Revenue Bond Interest - - - - - - - 0% 150-520-96067 2024 Solar Revenue Bond Interest - - 133,900 133,900 - 133,900 - 0% 150-520-96500 Fiscal Agent - - 2,500 2,500 - 2,500 - 0% Debt Service Expense Total - - 136,400 136,400 - 136,400 - 0% 758 - 2021A REVENUE BONDS
O & M Cost
150-758-88100 Professional Services 950 7,917 1,000 1,000 - 1,000 - 0% O & M Cost Total 950 7,917 1,000 1,000 - 1,000 - 0%
Debt Service Expense
150-758-96010 Bond Principal Payment - - 250,000 250,000 5,000 255,000 5,000 2% 150-758-96020 Bond Interest Payment - - 230,500 230,500 (3,600) 226,900 (3,600) -2% 150-758-96064 2021A Wtr/WW Revenue Bonds Principal 445,000 440,000 - - 70,000 70,000 70,000 0%150-758-96065 2021A Wtr/WW Revenue Bonds Interest 566,453 574,242 - - 65,700 65,700 65,700 0% FY26/27 Proposed Budget
150 - Coalinga Public Financing Authority
150 - Public Financing Auth
Fund/Department Account Description
2024 Actual
Audited
2025 Actual
Unaudited
2026 Adopted
Budget
2027 Base
Budget
Sum of Request
(+/-)
2027
Proposed
Budget FY26 vs. FY27
% Budget Change
Debt Service Expense Total 1,014,242 1,011,453 480,500 480,500 137,100 617,600 137,100 29% 760 - 2021B REVENUE BONDS
O & M Cost
150-760-88100 Professional Services 950 - 1,000 1,000 500 1,500 500 50% O & M Cost Total 950 - 1,000 1,000 500 1,500 500 50%
Debt Service Expense 0%
150-760-96010 Bond Principal Payment - - 135,000 135,000 140,000 275,000 140,000 104% 150-760-96020 Bond Interest Payment - 1,350 262,100 262,100 (5,500) 256,600 (5,500) -2% Debt Service Expense Total 1,350 - 397,100 397,100 134,500 531,600 134,500 34% 800 - 2021A/B BOND SERIES
Debt Service Expense
150-800-94032 Bond Premium & Discount Amortization 11,482 11,482 - - 11,500 11,500 11,500 0% Debt Service Expense Total 11,482 11,482 - - 11,500 11,500 11,500 0% 900 - TRANSFERS TO OTHER FUNDS
Transfers in/Out
150-900-94073 Transfer to General Fund 131,870 - - - - - - 0% Transfers in/Out Total - 131,870 - - - - - 0%
Expenditure Total 1,035,491 1,156,256 1,386,300 1,386,300 283,600 1,669,400 283,600 20% Department Net (261,463) (376,035) 616,900 616,900 (1,058,400) (1,008,200) (1,058,400) -263% 150 - Public Financing Auth

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. 4326 Updating the General Fund Reserve Policy for the City of Coalinga for FiscalYear 2026-2027
Meeting Date: Wednesday, June 17, 2026
From: Sean Brewer, City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

Staff recommends that the City Counciladopt Resolution No. 4326, approving and adopting the updated City of Coalinga General Fund Reserve Policy for FiscalYear 2026-2027, which supersedes and replaces Resolution No. 4267 and all prior General Fund reserve policy resolutions.

II. BACKGROUND:

The City of Coalinga has maintained a formal General Fund Reserve Policy since January 2021, when Resolution 4004 established a minimum reserve target of 180 days (six months) of unadjusted operating expenditures. That policy was revised by Resolution No. 4267, adopted June 18, 2025, which reduced the minimum target to three months (90 days) of General Fund unadjusted operating expenditures in recognition of increased economic and regulatory uncertainty and to establish a more operationally achievable near-term threshold.

The Government Finance Officers Association (GFOA) recommends, at a minimum, that general-purpose governments maintain unrestricted fund balance of no less than two months of regular operating revenues or expenditures, and further recommends that reserve targets reflect the City’s specific risk profile, revenue volatility, and long-term financial obligations.

Since the adoption of Resolution No. 4267, staff and the City’s MunicipalAdvisor have completed a comprehensive review of the City’s reserve framework incorporating GFOA best practice guidance, the City’s current financial position, and the desire to establish a more structured and transparent multi-year reserve management framework. The updated Policy refines and supersedes Resolution No. 4267.

III. DISCUSSION:

The updated General Fund Reserve Policy introduces several material improvements over the prior policy:

Scope. The Policy is scoped exclusively to the General Fund, providing focus and clarity.

Reserve Target. The Policy maintains the three (3) month / 25% midpoint target consistent with Resolution No. 4267. Applied to the adjusted FY2025-26 operating expenditure base of approximately $11.88 million (adopted General Fund budget of $16,261,400, less capital outlay of $4.08 million, debt service principal of approximately $0.30 million, and any one-time items identified by the Finance Director), the target reserve level is approximately $2.97 million.

Golden Cone of Prosperity Framework. The Policy introduces a five-year dynamic reserve range, the “Golden Cone of Prosperity”, establishing widening minimum and maximum thresholds around the fixed 25% midpoint target. The cone is effective beginning with the first full fiscal year of this Policy, FY2026-27, and extends through FY2030-31. This is consistent with GFOA guidance that reserve targets be expressed as a range rather than a single point to reflect forecast uncertainty. The minimum floor begins at 20% in FY2026-27 and the maximum ceiling begins at 30%, with the cone widening to a 10% floor and 40% ceiling by FY2030-31.

Current Reserve Position. As of May 5, 2026 (FY2025-26 year-to-date), the General Fund reserve balance is approximately $2.79 million, or approximately 24% of adjusted operating expenditures, which is below the Policy midpoint target as the City enters the first full year of this Policy. The first fiscal year fully governed by this Policy is FY2026-27.

Operating Expenditure Definition. The Policy provides a clear, auditable definition of “Operating Expenditures” excluding capital outlay, debt service principal, and non-recurring items, ensuring consistency in reserve ratio calculations year over year.

Use, Replenishment, and Excess. The Policy formalizes Councilapproval requirements for reserve use, a three-year replenishment timeline when reserves fall below the minimum, and a prohibition on using excess reserves for ongoing operations. Excess reserves may be applied to one-time uses including capital needs or pension liability reduction.

Compliance and Monitoring. Reserve levels will be evaluated at budget adoption and during the mid-year financial review. Immediate Council notification is required if reserves fall below the 20% floor.

IV. ALTERNATIVES:

V. FISCAL IMPACT:

There is no immediate fiscal impact from adopting this Policy. As of FY2025-26 year-to-date (May 5, 2026), the General Fund reserve balance of approximately $2.79 million represents approximately 24% of adjusted operating expenditures, which is slightly below the FY2026-27 Policy midpoint target (25%) upon adoption.

The Policy will guide staff and Council in maintaining and strengthening the City’s reserve position over time.

Adoption of a GFOA-aligned reserve policy is viewed favorably by credit rating agencies, lenders, and other financial stakeholders as a demonstration of sound fiscal management.

ATTACHMENTS:

File Name Description
20260617_-_4326_Coalinga_GFReservePolicy_Reso_4326.pdf Resolution No. 4326 20260617_-_4326_Coalinga_GFReservePolicy_5.8.26.pdf Reserve Policy Resolution No. 4326
RESOLUTION NO. 4326

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COALINGA

ADOPTING AN UPDATED GENERAL FUND RESERVE POLICY FOR
FISCAL YEAR 2026-2027, AND SUPERSEDING RESOLUTION NO. 4267 WHEREAS, it is essential that governments maintain adequate levels of fund balance to mitigate financial risks, provide a buffer for revenue shortfalls, support working capital needs, and respond to unanticipated expenditures and extreme events in order to maintain essential services; and WHEREAS, the Government Finance Officers Association (GFOA) recommends, at a minimum, that general-purpose governments maintain unrestricted fund balance of no less than two months of regular operating revenues or expenditures, and further recommends that reserve targets reflect each government’s specific risk profile, revenue volatility, and long-term financial obligations; and WHEREAS, the City of Coalinga first established a formal General Fund reserve policy through Resolution 4004, adopted January 21, 2021, which set a minimum reserve target of 180 days (six months) of operating expenditures; and
WHEREAS, on June 18, 2025, the City Council adopted Resolution No. 4267, which revised the minimum reserve target to three months (90 days) of unadjusted General Fund operating expenditures and established updated policy provisions governing the use and replenishment of reserves; and WHEREAS, staff and the City’s Municipal Advisor have conducted a comprehensive review of the City’s reserve framework in light of GFOA best practice guidance and the City’s current financial position, and recommends adoption of an updated, more structured and forward-looking reserve management policy; and
WHEREAS, the updated General Fund Reserve Policy introduces the “Golden Cone of Prosperity” framework, which establishes a five-year dynamic reserve range with widening minimum and maximum thresholds around a fixed midpoint target of 25% of General Fund operating expenditures, consistent with GFOA guidance that reserve targets be expressed as a range to reflect forecast uncertainty; and
WHEREAS, as of May 5, 2026 (FY2025-26 year-to-date), the General Fund reserve balance is approximately $2.79 million, or approximately 24% of adjusted operating expenditures (on an adjusted base of approximately $11.88 million), which is slightly below the Policy midpoint target as the City enters the first full year of this Policy; and
WHEREAS, the City Council desires to adopt the updated General Fund Reserve Policy attached hereto as Exhibit A, which supersedes and replaces Resolution No. 4267 and all prior General Fund reserve policy resolutions.

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

Section 1. Adoption of Policy. The City Council hereby adopts the City of Coalinga General Fund Reserve Policy for Fiscal Year 2026-2027, attached hereto and incorporated herein as Exhibit A.

Section 2. Reserve Target. The City shall maintain a target General Fund reserve level equal to three (3) months of General Fund operating expenditures, approximately 25% of annual operating expenditures, as the midpoint of the acceptable reserve range established in the Policy. The minimum reserve floor for Fiscal Year 2026-2027 is established at 20% of General Fund operating expenditures.

Section 3. Operating Expenditure Base. For Fiscal Year 2026-2027, the adjusted General Fund operating expenditure base is established at approximately $11.88 million, derived from the Resolution No. 4326
FY2025-26 adopted General Fund budget of $16,261,400, less capital outlay ($4,084,000), debt service principal (approximately $300,000), and any one-time or non-recurring items as identified by the Finance Director, consistent with the definition in Section 5.2 of the Policy. This benchmark shall be updated annually by the Finance Director as provided in the Policy.

Section 4. Use and Replenishment. Use of General Fund reserves requires City Council approval. If reserves fall below the Policy minimum, the Finance Director shall notify the City Council immediately, and staff shall develop and present a replenishment plan within 60 days. Fund balances shall generally be replenished within three (3) fiscal years, or as soon as economic conditions allow.

Section 5. Interest Earnings. One hundred percent (100%) of interest earnings attributable to reserve balances shall be deposited and retained in the General Fund Reserve.

Section 6. Annual Review. The Finance Director and City Manager shall evaluate reserve levels at budget adoption and during the mid-year financial review each fiscal year, and shall report reserve status to the City Council no less than annually. This Policy should be reviewed annually to ensure it remains appropriate given the City’s evolving financial position and economic conditions.

Section 7. Supersession. This Resolution and the General Fund Reserve Policy attached hereto as Exhibit A supersede and replace Resolution No. 4267, adopted June 18, 2025, and all prior resolutions establishing a General Fund reserve policy for the City of Coalinga. This Resolution shall take effect immediately upon adoption.

The foregoing resolution was duly passed, approved, and adopted by the City Council of the City of Coalinga at its special meeting on this 17th day of June, 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

APPROVED:

Nathan Vosburg, Mayor
ATTEST:

Shannon Jensen, City Clerk

CITY OF COALINGA

GENERAL FUND RESERVE POLICY
Adopted: 06.17.2026 Last Reviewed: 05.08.2026

1. PURPOSE
The purpose of this Reserve Policy (“Policy”) is to establish guidelines for the appropriate level, use, and replenishment of fund balance reserves within the City of Coalinga’s General Fund. This Policy is intended to:
 Ensure the City’s ongoing financial stability and resilience;  Protect the City against revenue shortfalls, economic downturns, and unforeseen expenditures;
 Support the City’s creditworthiness, bond rating maintenance efforts, and longterm financial planning;  Provide transparency and consistency in reserve management practices.

This Policy is consistent with best practices recommended by the Government Finance Officers Association (GFOA) and applies exclusively to the General Fund. Enterprise Funds and other funds are explicitly excluded.

2. SCOPE
This Policy applies to the General Fund of the City of Coalinga. The primary focus of reserve level targets and compliance monitoring shall be the combined General Fund operating expenditures.

3. DEFINITIONS
Fund Balance: The difference between assets and liabilities in governmental funds.

Restricted Fund Balance: Amounts constrained to specific purposes by external parties, constitutional provisions, or enabling legislation.

Committed Fund Balance: Amounts formally set aside by the City Council through resolution for specific purposes and which require formal action to modify.

Assigned Fund Balance: Amounts intended for a specific purpose as determined by authorized administrative officials.

Unassigned Fund Balance: Residual fund balance available for general use.

Available Reserves: The sum of Unassigned and Assigned fund balances available for appropriation.

Operating Expenditures: Defined in Section 5.2.

Liquidity: The City’s ability to meet short-term cash flow needs.

4. RESERVE PHILOSOPHY
The City adopts a forward-looking reserve framework referred to as the “Golden Cone of Prosperity”, which establishes a dynamic range (minimum and maximum thresholds) for reserves that widens over a multi-year financial planning horizon.

5. TARGET RESERVE LEVELS

5.1 Baseline Target
The City shall maintain a target reserve level equal to three (3) months of General Fund operating expenditures (approximately 25% of annual operating expenditures).

This target represents the midpoint of the acceptable reserve range.

5.2 Definition of Operating Expenditures (Policy Critical Definition) For purposes of this Policy, Operating Expenditures shall be calculated using General Fund data and adjusted as follows:

Base:
 Total General Fund expenditures (as documented in the adopted budget for the relevant fiscal year)
Less the following adjustments:
 Capital outlay expenditures
 Debt service principal payments
 One-time or non-recurring expenditures (as identified by the Finance Director) Include:
 All recurring personnel, services, supplies, and program costs  Ongoing transfers supporting operations
This definition ensures that reserve targets are based on ongoing operating costs, excluding volatility from capital projects and financing activities.

The Finance Director shall document all adjustments annually as part of the budget and financial reporting process.

5.3 Implied Expenditure Base (Current Benchmark)
Based on the FY 2025-26 adopted General Fund budget of $16,261,400, adjusted per Section 5.2 to exclude capital outlay ($4,084,000), debt service principal (approximately $300,000), and any one-time or non-recurring items as identified by the Finance Director, adjusted General Fund operating expenditures are approximately $11.88 million.

This benchmark shall be updated annually based on the adopted budget for the relevant fiscal year, or on actual (internal) financials for the period.

5.4 Golden Cone of Prosperity Framework
The City establishes a minimum and maximum reserve range that expands over a five-year projection period beginning with the first full fiscal year of this Policy (FY2026-27), with a fixed midpoint of 25%:

Fiscal Year Minimum Target (Midpoint) Maximum
FY 2026-27 20% 25% 30%
FY 2027-28 18% 25% 33%
FY 2028-29 15% 25% 35%
FY 2029-30 13% 25% 38%
FY 2030-31 10% 25% 40%

5.5 Current Position
As of May 5, 2026 (FY2025-26 year-to-date), the General Fund reserve balance is approximately $2.79 million, or approximately 24% of adjusted operating expenditures, which is slightly below the Policy midpoint target for FY2026-27 (25%). The first fiscal year fully governed by this Policy is FY2026-27.

6. GENERAL FUND MINIMUM REQUIREMENT
The City shall maintain a minimum General Fund Unassigned Fund Balance of no less than 20% of General Fund operating expenditures.

This level represents a minimum threshold and not an optimal target, and the City should seek to maintain higher levels where feasible.

7. LIQUIDITY AND CASH FLOW CONSIDERATIONS
 The City shall maintain liquidity sufficient to cover at least two (2) months of operating expenditures;
 Cash flow projections shall be prepared and monitored annually;  Revenue timing and volatility shall be considered in evaluating reserve adequacy.

8. USE OF RESERVES
Reserves may be used under the following circumstances:
 Temporary revenue shortfalls;
 Emergencies or natural disasters;
 Unanticipated expenditures or one-time opportunities;  Economic stabilization.

Use of reserves requires City Council approval.

9. REPLENISHMENT OF RESERVES
If reserves fall below the minimum level:
 The City shall adopt a plan to restore reserves within three (3) fiscal years;  The plan may include expenditure reductions and/or revenue enhancements;  Progress shall be reported annually.

10. EXCESS RESERVES
If reserves exceed the maximum threshold:
 The City may allocate excess to one-time uses such as capital or liability reduction (including pension liabilities);
 Excess reserves shall not fund ongoing operations.

11. RISK CONSIDERATIONS
The City shall consider:
 Revenue volatility;
 Economic conditions;
 Fixed cost structure;
 Pension and long-term liabilities;
 Cash flow timing;
 Exposure to emergencies.

12. COMPLIANCE AND MONITORING
 Reserve levels shall be evaluated at budget adoption and during mid-year financial review, and at minimum must be reviewed annually;
 If Reserves fall below 20%, immediate notification to the City Council is required;  Annual reporting shall include reserve ratios and trends.

13. ASSIGNMENT OF AUTHORITY
 The City Council establishes reserve policy;
 The City Manager and Finance Director implement and monitor;  Deviations require Council approval.

14. FORMAL COMMITMENT OF FUND BALANCE
 Commitments require City Council action;
 Assignments may be made administratively;
 Restricted funds follow external constraints.

15. POLICY REVIEW
This Policy shall be reviewed annually.

16. EFFECTIVE DATE
This Policy becomes effective upon adoption. Upon adoption, this Policy supersedes and replaces the previously adopted Reserve Policy.

APPENDIX A: IMPLEMENTATION GUIDANCE
 Operating expenditure calculations shall be documented annually;  The Golden Cone shall be incorporated into the City’s multi-year forecast;  Adjustments to expenditures shall be applied consistently year-over-year.

End of Policy

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. 4329 Annual Gann Appropriation Limit for FiscalYear 2026-2027
Meeting Date: Wednesday, June 17, 2026
From: Sean Brewer, City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

Financial Services Director recommends Counciladopt Resolution No. 4329 to establish the Gann Appropriation Limit for the FiscalYear ending June 30, 2027, in the amount of $12,488,705.

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 2026, 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, 2026, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2026-27.

State Per Capita Cost of Living Change = 4.95 percent
Coalinga’s Population Change between January 1, 2025 and January 1, 2026 = -0.92 percent Per Capita Cost of Living converted to a ratio: (4.95 + 100)/100 = 1.0495 Population converted to a ratio: (-.92 + 100)/100 = 0.9908 Calculation of factor for FY 2026-27: 1.0495 x .9908 = 1.0398 The City of Coalinga’s FY26/27 Appropriations Limit was calculated at $12,488,705 where $9,141,700 is subject to the Appropriation Limits. This amount is $3,347,005 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 $12,488,705.

ATTACHMENTS:

File Name Description
20260617_-_4329_Appropriation_Limit_FY27_Res_No._4329.pdf Resolution No. 4329 20260617_-_4329_FY26-27_Appropriation_Limits.pdf Appropriation Worksheet 20260501_-_PricePop26CoverLetter.pdf Letter From the Department of Finance 20260501_-_PricePop26_Attachment_B.pdf Attachment B - Coalinga's population change Resolution No. 4329
RESOLUTION NO. 4329

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COALINGA ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-2027 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 2026-2027 is hereby set at $112,488,705 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. 4329
* * * * *
PASSED AND ADOPTED by the City Council of the City of Coalinga at a Special Meeting on June 17, 2026, 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 2026-2027

PROCEEDS OF TAXES SUBJECT TO LIMITATIONS
Property Taxes 564,500 8,623,700 General Fund
Ad Valorem Taxes (Public Safety) 575,000 518,000 Highway Users Tax-Streets Sales Taxes 3,352,600
Business License Fees 160,000
Motor Vehicle In Lieu Fees 2,653,600
Other Taxes 1,318,000
Highway Users Tax 518,000
Total Appropriations
Total Proceeds of Taxes 9,141,700 9,141,700 Subject to Limitations $12,488,705 Appropriations Limit for FY2027
FY 2027 Appropriation
Limit Calculation:

FY26 Appropriation Limit $12,122,064
x Population Factor -0.92% City Population
= Increased Limit $12,010,165
x Personal Income Factor 1.04
= FY27 Appropriation Limit $12,488,705
Comparison
FY27 Appropriation Limit $12,488,705
FY27 Appropriations Subject
to the Appropriations Limit 9,141,700
FY27 Appropriations under the
Appropriations Limit $3,347,005
***RESOURCES *** ***APPROPRIATIONS***
May 1, 2026
Dear Fiscal Officer:

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, 2026, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2026–27. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2026–27 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides 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. 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, 2026. 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.
/s Erika Li
Attachment
May 2026
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 2026–27 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2026-27 4.95
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2026–27 appropriation limit.
2026–27:

Per Capita Cost of Living Change = 4.95 percent
Population Change = -0.14 percent
Per Capita Cost of Living converted to a ratio: 4.95 + 100 = 1.0495 100
Population converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480 About the Data
FISCAL YEAR 2026-27Attachment BAnnual Percent Change in Population Minus Exclusions*January 1, 2025 to January 1, 2026, and Total Population January 1, 2026 City County Percent Change 25-26 Population Minus Exclusions 1-1-25 Population Minus Exclusions 1-1-26 Total Population 1-1-26 Coalinga Fresno -0.92 13,433 13,309 17,692*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: Adopt Resolution No. 4327 Ad Valorem FY 2026-2027 Property Tax Assessment for Public Safety Employees of the City of Coalinga
Meeting Date: Wednesday, June 17, 2026
From: Sean Brewer, City Manager
Prepared by: Mai Vang, Financial Services Director
I. RECOMMENDATION:

Financial Services Director recommends City Counciladopt Resolution No. 4327 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:

None
V. FISCAL IMPACT:

For FiscalYear 2026-2027, projected revenue is $575,000 and expense is $742,100. The property tax is expected to fund an estimated 77% of the retirement costs for public safety employees appropriated from the general fund for FiscalYear 2026-2027.

ATTACHMENTS:

File Name Description
20260617_-_4327_Ad_Valorem_FY_27_Resolution_No._4327.pdf Resolution No. 4327 20260617_-_4327_Ad_Valorem_FY_27.pdf Ad Valorem Public Safety Pension Worksheet FY27 Resolution No. 4327
RESOLUTION NO. 4327

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 2026-2027 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 17th, 2026, by the following roll call vote.

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED
_________________________________
Nathan Vosburg, Mayor
ATTEST
_________________________________
City Clerk/Deputy City Clerk
FY26/27 - Ad Valorem Pension Property Tax
Retirement Actual Actual Actual Actual Actual Actual Actual Actual Budget BudgetExpense 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26 26-27POLICE 401 - - - - -PERS: effective 1/1/13 PERS 152,254 141,478 157,229 211,947 238,171 232,418 286,622 207,182 267,600 321,100 PERS UL 10 2,657 13,476 18,106 29,817 40,547 1,884 15,726 45,900 88,400 457 15,541 15,510 14,896 7,861 15,507 19,713 18,861 18,484 22,800 22,900 Total 167,805 159,645 185,601 237,914 283,495 292,678 307,367 241,392 336,300 432,400 FIRE 401 - - - - -PERS: effective 1/1/13 PERS 120,183 124,188 159,756 203,025 186,553 166,545 215,249 161,041 184,700 205,300 PERS UL 60 1,989 12,981 17,732 31,530 39,921 4,315 30,180 63,600 59,000 457 32,213 25,747 23,620 27,075 43,490 36,610 38,284 39,936 45,400 45,400 Total 152,456 151,924 196,357 247,832 261,573 243,076 257,848 231,157 293,700 309,700 TOTAL EXPENSE 320,261 311,569 381,958 485,746 545,068 535,754 565,215 565,000 630,000 742,100REVENUE101-400-40080/40090 402,151 400,918 456,374 484,960 450,000 552,476 577,903 565,000 575,000 575,000Funded Obligation 1.26 1.29 1.19 1.00 0.83 1.03 1.02 1.00 0.91 0.77

STAFF REPORT - CITY COUNCIL/SUCCESSOR AGENCY/PUBLIC FINANCE

AUTHORITY
Subject: CouncilApproval of Professional Services Agreement with DKS & Associates for Public Information and Community Outreach Services
Meeting Date: Wednesday, June 17, 2026
From: Sean Brewer, City Manager
Prepared by: Sean Brewer, City Manager
I. RECOMMENDATION:

Staff recommends that the City Council:

Approve the Professional Services Agreement between the City of Coalinga and DKS & Associates for Public Information Services in an amount not to exceed $125,000; and Authorize the City Manager to execute the agreement and any minor administrative amendments necessary to implement the project.

II. BACKGROUND:

The City Council has expressed a continued interest in improving community engagement, public transparency, and public understanding of City operations, services, infrastructure needs, and long-term financial planning. To support these efforts, staff issued a Request for Qualifications (RFQ) seeking professional consulting services to assist with public information, community outreach, stakeholder engagement, educational materials, voter research, and strategic communication services.

Following the RFQ process, DKS & Associates was identified as the most qualified firm and the sole responsive proposer. DKS has extensive experience assisting public agencies throughout California with public outreach, community engagement, fiscaleducation, stakeholder coordination, survey research, and public information programs.

The proposed agreement will provide the City with professional resources to enhance communication with residents, gather community feedback, improve public understanding of municipal services and funding challenges, and support future policy discussions through objective and factual public education.

III. DISCUSSION:

The proposed agreement establishes a framework for comprehensive public information and community engagement services designed to improve communication between the City and the community.

Services include project management, website enhancements, public education materials, stakeholder outreach, community workshops, surveys, digitalengagement tools, and other communication strategies intended to increase public awareness and participation in City initiatives. The consultant willassist the City in developing clear, factual, and legally compliant informational materials related to City services, infrastructure investments, fiscalconditions, community priorities, and other municipal matters.

The proposed scope also includes the ability to conduct statistically valid public opinion research and community surveys that may assist the City Council in understanding resident priorities and perspectives regarding City programs, services, and future policy considerations. Any survey work or public outreach efforts will be conducted in accordance with applicable legal requirements and will be educationaland informational in nature.

The agreement provides the City flexibility to utilize DKS & Associates for a variety of public information and community engagement efforts through June 30, 2027. While future revenue discussions or potential ballot measures may be evaluated as part of broader fiscal planning efforts, the primary purpose of this agreement is to provide objective public information, education, outreach, and engagement services related to City operations, services, priorities, and long-term planning.

IV. ALTERNATIVES:

Approve the agreement as recommended.

Modify the scope of services and direct staff to return with revisions.

Decline to approve the agreement and direct staff to pursue alternative approaches.

V. FISCAL IMPACT:

The proposed agreement has a total not-to-exceed amount of $125,000 and will remain in effect through June 30, 2027. Costs associated with the agreement will be funded through existing and proposed FY27 budget appropriations.

ATTACHMENTS:

File Name Description
SERVICES_AGREEMENT_Public_Informaiton_Services_DKS.pdf SERVICES AGREEMENTPublic Information Services DKS DKS_Budget_Coalinga_Revised.pdf DKS Budget_Coalinga Revised DKS_Scope_for_City_of_Coalinga.pdf DKS Scope for City of Coalinga Initial: City______ Provider______

AGREEMENT FOR PROFESSIONAL SERVICES FOR

PUBLIC INFORMATION SERVICES
This Agreement for Professional Services (“Agreement”) is made and entered into this ____ day of _______, by and between the City of Coalinga, a Municipal Corporation (“City”), and DKS & Associates (“Provider”).

RECITALS
A. Provider represents to City that they are specially trained, experienced, licensed and competent to perform the services which will be required by this Agreement; and B. Provider represents to City that they possessthe skill, experience, ability, background, certification and knowledge to provide the services described in this Agreement on the terms and conditions described herein.

C. City desires to retain Provider to render the services as set forth in this Agreement, as Exhibit 1 – Scope of Services.

NOW THEREFORE, in consideration of the mutual covenants set forth herein for such other good and valuable consideration, the receipt and adequacy of which is hereby acknowledged, the parties hereto agree as follows:

1. Retention of Provider. Subject to the terms and conditions set forth herein, City retains Provider to perform the services identified in this Agreement, as an independent contractor and Provider hereby accepts this independent contractor appointment.

2. Scope of Services. The Provider shall perform professional services, in accordance with all the provisions of this Agreement. The Scope of Work is attached hereto as Exhibit 1.

Provider shall correct any and all errors and/or omissions, which arise out of Provider’s negligence or intentional misconduct, in the performance of the Services and any documents resulting therefrom even though City has accepted said Services or documents. Provider shall make such corrections upon City’s request and at no cost or expense to City.

3. Time of Performance. This agreement shall remain in effect until June 30, 2027.

Contract time of completion for individual projects will be agreed upon before assignment of each project to Provider. Services designated in the scope of work shall be completed on agreed date unless prior written approval for a time extension has been granted by the Assistant City Manager or his/her designee.

4. Compensation. Compensation to be paid to Providershall not exceed $125,000 (One hundred and twenty-five thousand dollars).

5. Method of Payment. Provider shall submit monthly billings to City describing the work performed during the preceding month. Provider’s bills shall include a brief description of the Services performed and the date the Services were performed the number of hours spent and by whom, and a description of any reimbursable expenditures. City shall pay Provider no later than 30 Initial: City______ Provider______

days after the date of submittal of a complete invoice for completed tasks and approval of the invoice by City staff.

6. Extra Work. At any time during the term of this Agreement, City may request that Provider perform Extra Work. As used herein, “Extra Work” means any work which is determined by City to be necessary for the proper completion of the Services, but which the parties did not include in the Scope of Work. Extra work will be performed on an hourly basis under the Provider’s most current hourly fee schedule. Provider shall not perform, nor be compensated for Extra Work without written authorization from City.

7. Termination. This Agreement may be terminated by the City immediately and without notice for cause or by City without cause upon ten (10) days’ written notice of termination to Provider. Upon termination, Provider shall be entitled to compensation for Services performed up to the effective date of termination, unless this Agreement is terminated for cause, in which case, City may withhold compensation due Provider in order to reimburse City for any losses, damages or expenses caused by Provider’s default under this Agreement.

8. Equal Opportunity Employment. Provider represents that it is an equal opportunity employer and it shall not discriminate against any sub provider, employee or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex or age. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination. Provider shall also comply with all relevant provisions of City’s programs or guidelines currently in effect as identified and provided to Provider by City.

9. Insurance Requirements.
a. Provider, at Provider’s own cost and expense, shall procure and maintain, for the duration of this Agreement, the following insurance policies. i. Workers Compensation Coverage. As required by the State of California, with Statutory Limits, and Employer’s Liability Insurance with a limit of no less than ONE MILLION AND NO/100 DOLLARS ($1,000,000) per accident for bodily injury or disease. ii. General Liability Coverage. Insurance Services Office (ISO) Form CG 0001, including products and completed operations, with limits of no less than ONE MILLION AND NO/100 DOLLARS ($1,000,000) per occurrence for bodily injury, personal injury, and property damage. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be TWO MILLION AND NO/100 DOLLARS ($2,000,000), twice the required occurrence limit. iii. Automobile Liability Coverage. ISO Form Number CA 0001 covering any auto (Code 1), with a limit no less than ONE MILLION AND NO/100 DOLLARS ($1,000,000) per accident for bodily injury and property damage. iv. Professional Liability Coverage. Contractor will maintain Professional Liability coverage with limits no less than ONE MILLION AND NO/100 DOLLARS Initial: City______ Provider______

($1,000,000) per occurrence or claim, and TWO MILLION AND NO/100 DOLLARS ($2,000,000) policy aggregate.

If Provider maintains higher limits than the minimums shown above, the City requires and shall be entitled to coverage for the higher limits maintained by Provider.

Provider’s insurance policies shall be “occurrence” policies and not “claims-made” coverage except for Professional Liability Coverage.

Provider may maintain an Umbrella policy in conjunction with the insurance policies referenced above. In such case, Providershall be deemed to have satisfied the insurance requirements of this contract as long as: (i) the coverage limits of the Umbrella policy and of the underlying liability policy(ies), when combined, satisfy each of the per occurrence and aggregate requirements identified in this subsection a.; and (ii) coverage under the Umbrella policy is as broad as and includes all incidents and events covered by the underlying insurance that it supplements.

Any deductibles or self-insured retentions must be declared to and approved by the City. The City may require Provider to purchase coverage with a lower deductible or retention or provide proof of ability to pay losses and related investigations, claim administration, and defense expenses within the retention. Alternatively, the City may require Provider to provide a financial guarantee satisfactory to the City guaranteeing payment of losses and related investigations, claim administration, and defense expenses within the retention.

The policies are to contain, or be endorsed to contain, the following provisions:
i. The City and its officers, officials, employees, and volunteers are to be covered as additional insureds on the CGL and automobile liability policies with respect to liability arising out of work or operations performed by or on behalf of Provider including materials, parts, or equipment furnished in connection with such work or operations; products used by Provider; or automobiles owned, leased, hired or borrowed by Provider. General liability coverage can be provided in the form of an endorsement to Provider’s insurance at least as broad as ISO Form CG 20 10 11 85 or if not available, through the addition of both CG 20 10 and CG 20 37 if a later edition is used. The coverage shall contain no special limitations on the scope of protection afforded to the City, its officers, officials, employees or volunteers.
ii. For any claims related to this contract, Provider’s insurance coverage shall be primary insurance as respects the City and its officers, officials, employees, and volunteers.

Any insurance or self-insurance maintained by the City and/or its officers, officials, employees, or volunteers shall be in excess of Provider’s insurance and shall be non-contributory. iii. Each insurance policy required above shall provide that coverage shall not be canceled, except with notice to the City.

Insurance is to be placed with insurers with a current A.M. Best’s rating of no less than A:VII.

Initial: City______ Provider______

Providershall furnish the City with original certificates and amendatory endorsements or copies of the applicable policy language effecting coverage required by this clause. All certificates and endorsements are to be received and approved by the City before work commences. However, failure to obtain the required documents prior to the work beginning shall not waive the Provider’s obligation to provide them. The City reserves the right to require complete, certified copies of all required insurance policies, including endorsements required by these specifications, at any time.

Provider hereby grants to City and its officers, officials, employees, and volunteers a waiver of any right to subrogation which any insurer of Provider may acquire against the City and/or its officers, officials, employees, and volunteers by virtue of the payment of any loss under such insurance. Provider agrees to obtain endorsements necessary to effect this waiver of subrogation, but this provision applies regardless of whether or not the City has received a waiver of subrogation endorsement from the insurer.

The City reserves the right to modify the insurance requirements contained in this contract, including, without limitation, coverage limits, based on the nature of the risk, prior experience, insurer, coverage, or other special circumstances.

10. Indemnification. To the fullest extent allowable by law, Provider agrees to indemnify and hold harmless the City and its officials, officers, and employees, from and against all claims, demands, actions, injuries, liabilities, losses, costs or damages, direct or indirect, and any and all reasonable attorneys’ fees and other expenses which City or its officials, officers, and employees, may sustain or incur as a consequence of or are in any way related to Provider’s or its owners, directors, officers, managers, employees, agents and subcontractor’s willful or negligent acts or omissions in the performance of the services and Providers responsibilities and obligations to be performed under this agreement or its failure to perform or comply with any of its obligations or responsibilities contained in this agreement; excluding, however, such liability, claims, losses, damages or expenses arising from City’s sole or active negligence or willful acts. This duty to indemnify and hold harmless shall survive the termination of this agreement. Notwithstanding the foregoing, nothing contained in this paragraph requires Subconsultant to indemnify the Owner to the extent not covered by Subconsultant’s insurance.

11. Independent Contractor Status. It is understood and agreed that Provider, in the performance of the Services to be performed pursuant to this Agreement, shall act as and be an independent contractor and shall not act as an agent or employee of City. Provider shall obtain no retirement benefits or other benefits which accrue to City’s employees and Provider hereby expressly waives any claim it may have to any such rights. Nothing in this Agreement shall create or be construed as creating a partnership, joint venture or any other relationship between City and Provider.

12. Provider’s Books and Records.
a. Provider shall maintain any and all ledgers, books of account, invoices, vouchers, canceled checks, and other records or documents evidencing or relating to charges for services, or expenditures and disbursements charged to City for a minimum period of three (3) years, or for any longer period required by law, from the date of final payment to Provider under this Agreement.

Initial: City______ Provider______

b. Provider shall maintain all documents and records that demonstrate performance under this Agreement for a minimum period of three (3) years, or for any longer period required by law, from the date of termination or completion of this Agreement. c. Any records or documents required to be maintained pursuant to this Agreement shall be made available for inspection or audit, at any time during regular business hours, upon written request by the City. Copies of such documents shall be provided to the City for inspection at the City offices.
d. Where City has reason to believe that such records or documents may be lost or discarded due to dissolution, disbandment or termination of Provider’s business, City may, by written request, require that custody of the records be given to the City and that the records and documents be maintained in the City offices. Access to such records and documents shall be granted to any party authorized by Provider, Provider’s representatives, or Provider’s successor-in-interest.

13. Professional Ability of Provider. City has relied upon Provider’s representations regarding its training and professional ability to perform the Services hereunder as a material inducement to enter into this Agreement. Provider shall therefore provide properly skilled personnel to perform all Services under this Agreement. The primary provider of the Services called for by this Agreement shall be [NAME] who shall not be replaced without the written consent of the City. All work performed by Provider under this Agreement shall be in accordance with the applicable professional standard of care and shall meet the local professional standard of quality ordinarily to be expected of competent persons in Provider’s field of expertise working in Fresno County.

14. Compliance with Laws. Provider shall use the proper standard of care in performing the Services and shall comply with all applicable federal, state and local laws, codes, ordinances and regulations in effect at the time the Agreement is executed. In addition, if the request for proposal to provide professional services which are the subject of this Agreement cited any federal or state financial assistance involved in the project for which the Services are provided, the Provider shall perform all services in accordance with all applicable federal and state laws, rates and regulations in effect at the time the agreement is executed.

15. Licenses. Provider represents and warrants to City that it has all licenses, permits, qualifications, and insurance which are legally required of Provider to lawfully and competently perform the Services. Provider represents and warrants to City that Provider shall, at its sole cost and expense, keep in effect or obtain at all times during the term of this Agreement, any licenses, permits, and insurance which are legally required of Provider to lawfully and competently perform the Services. Provider shall maintain a City of Coalinga business license.

16. Assignment and Subcontracting. The parties recognize that a substantial inducement to City for entering into this Agreement is the reputation, experience and competence of Provider. Assignments of any or all rights, duties or obligations of the Provider under this Agreement will be permitted only with the express written consent of the City, which will not be unreasonably withheld. Provider shall not subcontract any portion of the Services to be performed under this Agreement without the express written consent of the City, which will not be unreasonably withheld.

If City consents to such subcontract, Providershall be fully responsible to City for all acts or omissions of the subcontractor. Nothing in this Agreement shall: (1) create any contractual relationship between Initial: City______ Provider______

City and sub Provider; (ii) create any obligation on the part of the City to pay or to see to the payment of any monies due to any such subcontractor; (iii) or relieve Provider of any of its obligations and responsibilities under this Agreement.

17. Attorneys’ Fees. If an action at law or in equity is necessary to enforce or interpret the terms of this Agreement, the prevailing party shall be entitled to reasonable attorneys’ fees, costs and necessary disbursements in addition to any other reasonable relief to which he may be entitled.

With respect to any suit, action or proceeding arising out of or related to this Agreement, or the documentation related hereto, the parties hereby submit to the jurisdiction and venue of the Superior Court for the County of Fresno, State of California for any proceeding arising hereunder.

18. Sole and Only Agreement. This Agreement supersedes any and all other agreements, either oral or in writing, between the parties hereto with respect to the matters set forth herein and contains all of the covenants and agreements between the parties regarding said matters.

Each party to this Agreement acknowledges that no representations, inducements, promises or agreements, orally or in writing, have been made by any party or anyone acting on behalf of any party which are not embodied in this Agreement and no other agreement, statement or promise shall be valid or binding.

19. Invalidity. If any provision of this Agreement is held by a court of competent jurisdiction to be invalid, void or unenforceable, the remaining provisions shall nevertheless continue in full force and effect without being impaired or invalidated in any way.

20. Amendment. No change, amendment or modification of this Agreement shall be valid unless the same be in writing and signed by the parties hereto.

21. Governing Law. This Agreement shall be construed and governed pursuant to the laws of the State of California. Any action to enforce this Agreement is to be brought in Fresno County, California.

22. Waiver. Waiver of a breach or default under this Agreement shall not constitute a continuing waiver of a subsequent breach of the same or any other provision under this Agreement.

23. Mediation. The parties agree to make a good faith attempt to resolve any disputes arising out of this Agreement through mediation prior to commencing litigation. The parties shall mutually agree upon the mediator and shall divide the costs of mediation equally. If the parties are unable to agree upon a mediator, the dispute shall be submitted to JAMS/ENDISPUTE (“JAMS”) or its successor in interest. JAMS shall provide the parties with the names of five qualified mediators.

Each party shall have the option to strike two of the five mediators selected by JAMS and thereafter the mediator remaining shall hear the dispute. If the dispute remains unresolved after mediation, either party may commence litigation.

24. Authority to Enter Agreement. Provider has all requisite power and authority to conduct its business and to execute, deliver and perform the Agreement. Each party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and to bind each respective party.

Initial: City______ Provider______

25. Notice. Except as otherwise expressly provided herein, any notice, consent, authorization or other communication to be given hereunder shall be in writing and shall be deemed duly given and received when delivered personally, when transmitted by facsimile or e-mail if receipt is acknowledged by the addressee, one business day after being deposited for next-day delivery with a nationally recognized overnight delivery service, or three business days after being mailed by first class mail, charges and postage prepaid, property addressed to the party to receive such notice at the last address furnished for such purpose by the party to whom notice is directed and addressed as follows:

CITY: PROVIDER:

City of Coalinga _______________________________
155 West Durian _______________________________
Coalinga, California 93210 _______________________________ IN WITNESS WHEREOF, the parties have executed this Agreement effective on the day and in the year first set forth above.

CITY OF COALINGA, a Municipal Corporation
By:__________________________________
Sean Brewer, City Manager

PROVIDER
By:___________________________________
[NAME], [POSITION]
APPROVED AS TO CONTENT: ATTEST:
___________________________ ______________________________________ Mario Zamora City Clerk
City Attorney Shannon Jenson
Initial: City______ Provider______

Exhibit 1
Scope of Work
Alice Chen Principal in
Charge
Kendall Flint Project
Manager
Public
Information/Spanish
Language
Graphic Services
Project Coordinator
Tasks Direct Expense $367.00 $316.00 $190.00 $95.00 $123.00 Task 1: Project Management and Coordination
Task 1.1 Kick Off Meeting $800 22 $1,812
Task 1.2 Project Management 4 24 12 6 12 $13,378
Task Subtotal $800 1,468 $ 8,216 $ 2,660 $ 570 $ 1,476 $ $15,190Task 2: Digital Presence Online Engagement Task 2.1 Fact Sheet/Website Content (3 Mailers) $9,000 2 12 $11,912 Task 2.2 Social Media Posts 4 16 16 $5,824
Task Subtotal $9,000 - $ 1,896 $ 5,320 $ 1,520 $ - $ $17,736Task 3: Polling Task 1.1 Polling $26,000 2 10 $29,894
Task Subtotal $26,000 734 $ 3160 0 0 - $ $29,894Task 4: Community Meeetings and Workshop Task 4.1 Up to 15 Meetings/Workshops $6,000 2 100 80 24 12 $57,290 Task Subtotal $6,000 734 $ 31,600 $ 15,200 $ 2,280.00 $ 1,476 $ $57,290 Task 5: Investment Plan and Ordinance Development
Task 5.1 Draft and Final Plan and Ordinance 44 $1,756
Task Subtotal $0 - $ 1,264 $ - $ - $ 492 $ $1,756
Subtotal Cost 41,800 $ $ 2,936 $ 46,136 $ 23,180 $ 4,370 $ 3,444 $ 121,866 CITY OF COALINGA | PUBLIC INFORMATION SERVICES 4
SECTION 2 

APPROACH AND SCOPE OF SERVICES
DKS proposes a comprehensive and flexible
approach that supports the City from initial
evaluation through potential ballot consideration,
while maintaining a clear focus on legal compliance
and objective communication.

The e
ort will begin with a detailed assessment
of the City’s fiscal condition, service needs, and
existing revenue sources. This work will establish
a clear and defensible understanding of the City’s
financial position and identify potential funding
gaps. Based on this analysis, DKS will assist the
City in evaluating feasible revenue options within
the constraints of state law, including potential tax
structures, rates, and revenue ranges.

If desired, this analysis may be supplemented
by public opinion research to better understand
community priorities and perspectives. Such
research can provide valuable insight into voter
attitudes and help inform both policy discussions
and communication strategies.

Building on this foundation, DKS will develop
a public information strategy designed to
communicate clear, factual, and accessible
information to the community. This strategy will
identify key topics, messaging approaches, and
communication tools, ensuring consistency with
City priorities and legal requirements.

A major component of the e
ort will involve
community outreach and the development of
informational materials.

DKS will assist the City in preparing fact sheets,
frequently asked questions, presentations, and
digital content that explain City services, fiscal
conditions, and potential policy considerations.

Public meetings and stakeholder engagement will
be designed to provide meaningful opportunities
for community input while maintaining a neutral
and informational approach.

As the process advances, DKS will continue to
support the City Council by preparing materials that
facilitate informed decision-making, including clear
explanations of fiscal impacts, service implications,
and potential ballot measure structures. All
materials will be developed in close coordination
with the City Attorney to ensure compliance with
applicable law.

DKS recommends a structured, phased schedule
that allows su
cient time for fiscal analysis, public
engagement, and City Council decision-making in
advance of a potential special election in March
2027. While California law allows a city to call a
special election on a range of dates, the process
is governed by statutory notice requirements and
practical coordination timelines with the County
Registrar of Voters. In particular, the City must
adopt a resolution calling the election and submit
it to the County no later than 88 days prior to the
election, although a lead time of approximately
100 to 120 days is strongly recommended to
allow for ballot preparation, legal review, and
administrative coordination.

Working backward from a potential March 2027
election, the City would need to take formal
Council action no later than late November or
early December 2026, with ballot language and
ordinance development completed in advance
of that deadline. The timeline below reflects
these requirements and provides a realistic and
defensible pathway for decision-making.

CITY OF COALINGA | PUBLIC INFORMATION SERVICES 5
TASK 1: PROJECT MANAGEMENT
Our work will begin with a comprehensive kicko

meeting to confirm roles, communication protocols,
and key milestones. Throughout the project, DKS will
manage timelines, budgets, and deliverables with
precision, o
ering the leadership necessary to keep the
measure on track.

This will include coordination with all departments,
overseeing deliverable tracking, and ensuring that all
activities are e
ectively integrated, especially polling,
engagement, and materials development.

DELIVERABLES
• Project kick-o
meeting
• Bi-weekly check-ins with City sta

• Establishing documentation protocols for all
meetings and public feedback
• Managing budgets, timelines, and subconsultant
deliverables (FM3 and others)
• Monthly progress reports and invoices
TASK 2: DIGITAL PRESENCE AND

ONLINE ENGAGEMENT
Building on the City’s existing website, our team will
propose enhancements to usability and content strategy
to help engage the public in greater understanding of
municipal finance and City Services. This would include creating interactive tools and online surveys to broaden access and input. This would include multilingual access to participatory budgeting tools.

DELIVERABLES
• Updated content, calendar events, and tools for
the project website
• Development of a participatory budgeting tool
• Up to 12 social media posts tailored
The project would begin in May 2026 with initiation and fiscal analysis, followed by refinement of revenue options and development of a policy framework during the summer months. In the fall, the City may elect to conduct public opinion research and finalize a public information strategy. Community outreach would occur through late 2026 and early 2027, leading to a Council decision on whether to place a measure on the ballot. If approved, the process would culminate in a potential special election in March 2027.

CITY OF COALINGA | PUBLIC INFORMATION SERVICES 6
TASK 3: POLLING
In designing the survey for this project, we will
draw from our knowledge of public opinion survey
methodology, our comprehensive review of the
City’s past public opinion research, and your
current and future objectives and needs. The
survey will assess voters’ budgeting and spending
priorities to help refine and strengthen potential
ballot language.

If the measure appears viable, the survey results
will provide a roadmap for drafting legally
permissible educational outreach materials. Our
findings will also help draft the most e
cient 75-
word ballot language and inform best practices for
community engagement.

DELIVERABLES
• Development of survey instrument
• Statistically valid survey of 1,000 residents
• Presentation of results
TASK 4: EDUCATION PROGRAM
We propose to lead at least 20 targeted meetings
with stakeholders, community-based organizations,
and two Town Hall Meetings. We will also
design two mailers: one with information about
engagement opportunities and one measure fact
sheet. In all cases, our message will be educational,
emphasizing how a measure could help improve
local roads, support economic growth, and
contribute to the region’s quality of life

DELIVERABLES
• Review and update presentation materials,
talking points, and engagement tools
• Personally lead at least 20 key stakeholder
meetings
• Two City-wide mailers
• Provide summary memo detailing outcomes
of meetings and feedback received
TASK 5 DRAFT AND FINAL PLAN

AND ORDINANCE
Guided by polling, focus groups, and jurisdictional
input, DKS will work closely with City sta
to
develop a Draft Investment Plan and Ordinance
that is:
• Legally sound
• Politically viable
• Publicly accessible
We will also deliver a comprehensive final report
capturing the full arc of outreach, engagement,
polling, and policy development—providing a clear
record for the public and a foundation for future
communications.

DELIVERABLES
• Development of draft investment plan and
ordinance
• Presentations at City Council
• Summary report
• Overall outcomes of the engagement
e
orts and how feedback impacted project
outcomes and council direction, if applicable
CITY OF COALINGA | PUBLIC INFORMATION SERVICES 7

FEE STRUCTURE
DKS proposes a flexible fee structure based on
hourly rates and task-based budgeting aligned
with the City’s priorities and direction. Based on
our understanding of the scope outlined in this
SOQ, we have developed a preliminary budget
framework that reflects the anticipated level
of e
ort associated with fiscal analysis, public
information strategy, community engagement, and
development of informational materials.

This budget is intended to provide the City with
a clear understanding of expected costs while
maintaining flexibility to refine scope, level of e
ort,
and phasing in coordination with City sta
.

Key elements of our proposed fee structure
include:
• Hourly billing rates by sta
classification
• Task-based budgeting aligned with project
phases (analysis, outreach, materials, and
support)
• Optional services, including public opinion
research and expanded outreach, that may be
authorized at the City’s discretion
A detailed fee estimate and rate schedule are
provided as an attachment. Final scope and budget
will be developed in coordination with the City
following selection.