Colfax City Council Meetings are ADA compliant. If you need disability-related modification or accommodation including auxiliary aids or services to participate in this meeting, please contact the City Clerk at (530) 346-2313 at least 72 hours prior to make arrangements for ensuring your accessibility.
May 21, 2026
Special Meeting Agenda
Budget Workshop
CityCouncil Meeting
COUNCIL CHAMBERS, 33 SOUTH MAIN STREET, COLFAX, CA
Mayor Caroline McCully ⋅ Mayor Pro Tem Larry Hillberg
Councilmembers Trinity Burruss ⋅ Kim Douglass ⋅ Sean Lomen
SPECIAL MEETING AGENDA
May 21, 2026
Special Meeting Open Session 6:00 PM
You may access the meeting and address the Council by the following means:
ZOOM at
https://us02web.zoom.us/j/84968570574
Dial in by calling one of the numbers listed below and enter the Webinar ID:
849 6857 0574
1 669 900 6833 / 1 669 444 9171 / 1 719 359 4580 / 1 253 205 0468 View Only on Facebook Live on our City of Colfax page: City of Colfax, California. You may also submit written comments to the City Clerk via email at [email protected], via regular mail to P.O. Box 702, Colfax CA 95713, or by dropping them off at City Hall, 33 S. Main Street, Colfax CA 95713. Comments received will be submitted to Council and made a part of the record.
While the City makes every effort to allow public participation in City Council meetings via Zoom and Facebook Live as described above, we cannot guarantee these services will be accessible. We encourage interested members of the public to submit written comments in advance of the meeting or attend the meeting in person.
1. OPEN SESSION
1A. Call Open Session to Order
1B. Pledge of Allegiance
1C. Roll Call
1D. Approval of Agenda Order
Thisis the time for changes to the agenda to be considered including removal, postponement, or change to the agenda sequence.
Recommended Action: By motion, accept the agenda as presented or amended. 1E. Statement of Conflict of Interest
2. COUNCIL BUSINESS
2A. Fiscal Year 2025-26 Year End Estimates to Close and Fiscal Year 2026-27 Proposed Budget Recommended Action: Receive fiscal year (FY) 2025-26 year-end (YE) estimates to close and fiscal year 2026-27 proposed budget for review. City Council to provide input and direction to staff for budget adoption at the June 10, 2026, City Council meeting. 1 (Pages 3-34)
Colfax City Council Meetings are ADA compliant. If you need disability-related modification or accommodation including auxiliary aids or services to participate in this meeting, please contact the City Clerk at (530) 346-2313 at least 72 hours prior to make arrangements for ensuring your accessibility.
May 21, 2026
Special Meeting Agenda
Budget Workshop
I, Ron Walker, City Manager for the City of Colfax, declare that this SPECIAL MEETING AGENDA was posted in accordance with the Brown Act at Colfax City Hall, Colfax Post Office. The SPECIAL MEETING AGENDA is also available on the City website at http://colfax-ca.gov/ Ron Walker, City Manager
Administrative Remedies must be exhausted prior to action being initiated in a court of law. If you challenge City Council action in court, you may be limited to raising only those issues you or someone else raised at a public hearing described in this notice/agenda, or in written correspondence delivered tothe City Clerk of the City of Colfax at, or prior to, said public hearing.
LEVINE ACT WARNING: In certain instances, parties, participants, and their agents before the City Council are subject to the campaign disclosure provisions detailed in Government Code Section 84308, California Code of Regulations Sections 18438.1 through 18438.8, and Fair Political Practices Commission Opinion 0-22-002. All parties, participants, and their agents are hereby directed to review these sections for compliance. If you believe that these provisions apply to you or a Council Member, please inform the City Clerk at the earliest possible opportunity.
ADJOURNMENT
2 City of Colfax YE 2025-2026 Estimates to Close and FY 2026-27 Proposed Budget Staff Report May 21, 2026
Staff Report to City Council
FOR THE MAY 21, 2026 SPECIAL CITY COUNCIL MEETING
From: Ron Walker, City Manager
Prepared by: Catrina Olson, Administrative Services Officer Subject: Fiscal Year 2025-26 Year End Estimates to Close and Fiscal Year 2026-27 Proposed Budget
Budget Impact Overview:
N/A: √ Funded: Un-funded: Amount: Fund(s):
Summary/Background
At the May 13, 2026, City Council meeting an updated budget calendar was approved with a revised budget workshop date of May 20, 2026. Unfortunately, because of a scheduling conflict, the workshop has been changed to May 21, 2026.
The City of Colfax typically adopts a biennial budget per Resolution 15.2-25 Financial Policies. This year the City has decided to shift to a one-year budget cycle to accommodate the fact that the City is currently moving to a new financial software system and recently hired a new Administrative Services Officer. A one-year budget cycle also allows for added flexibility to quickly respond to economic shifts, provides greater forecasting accuracy and improves accountability with annual review of the budget serves as a regular check on City program performance. Staff will come back to Council with edits to update the City financial policies that reflect these updated procedures.
The City of Colfax is required to adopt a balanced budget for the upcoming FY 2026-27 prior to June 30, 2026.
This budget workshop serves as the initial presentation of the preliminary draft budget, designed to allow Council and the public to examine spending plans, review department request and align financial resources with the City Councils financial goals.
Analysis/Discussion
The FY 2026-27 budget was developed against a backdrop of minimal economic growth, with revenue projections factoring in a significant increase in sales tax based on the in-depth analysis and projections provided by the City’s sales tax consultant, HdL. Key inflationary pressures on salaries and benefits, and materials and supplies have been addressed.
GENERAL FUND OVERVIEW:
YE 2025-26 revenue estimates to close for the general fund are $3.46 million vs. FY 2025-26 budget of $2.69M which is a 29% positive variance. This is primarily associated to the updated projection of sales tax provided by HdL. The FY 2025-26 budget for sales tax was set at $1.36 million vs. the HdL projection of $1.92M or a 41% increase.
RECOMMENDED ACTION: Receive fiscal year (FY) 2025-26 year-end (YE) estimates to close and fiscal year 2026-27 proposed budget for review. City Council to provide input and direction to staff for budget adoption at the June 10, 2026, City Council meeting.
Item 2A3
City of Colfax YE 2025-2026 Estimates to Close and FY 2026-27 Proposed Budget Staff Report May 21, 2026
The overall general fund FY 2026-27 revenue budget being proposed is $3.45M, a slight decrease from YE 2025-26 estimate to close at $3.46M which is a decrease of $10K, or a flat projection. Key assumptions for FY 2026-27 general fund revenues:
Property Tax, $540K vs. $520K YE 2025-26 estimate, a 4% increase which includes the annual 2% increase per Proposition 13 and an additional 2% for ongoing citywide development. See below 5-year trend.
Sales Tax, $1.89M vs. $1.92M YE 2025-26 estimate, a 2% decrease based on HdL projections.
Other Funding Sources, $251K vs $347K YE 2025-26 estimate, a 28% decrease associated to a reduced interest income projection.
Transfer In, $100K vs $0 YE 2025-26 estimate, this is due to a change in the accounting for Supplemental Law Enforcement Funds that the City receives for increased costs to the City for Placer County Sheriff public safety coverage.
YE 2025-26 expenditure estimates to close for the general fund are $2.31M vs. FY 2025-26 budget of $2.69M a savings of 9%. The year-end estimates are favorable to the budget because of conservative spending trends throughout the fiscal year and staffing vacancies creating savings in salaries and benefits.
The overall general fund FY 2026-27 expenditure budget being proposed is $3.30M, a significant increase from YE 2025-26 estimate to close at $2.31M, this equates to a 47% increase. Key assumptions for FY 2026-27 general fund expenditures include:
Salaries and Benefits, $556K vs. $451K YE 2025-26 estimate, a 23% increase which includes:
o 2.8% COLA Adjustment
o 12% increase in health benefit premiums
o 2% increase to dental and vision premiums
o CalPERS employer costs of 7.96% for the CalPERS PEPRA retirement plan and 10.76% for the CalPERS Miscellaneous first tier retirement plan (associated with 2 employees). The retirement plans are dropping to 7.93% and 10.75% consecutively, which only generates a $250 decrease in costs for both plans.
o FY 2026-27 workers compensation costs of $96k vs. YE 2025-26 actuals of $85k, a 9% increase.
o Full staffing.
Item 2A4
City of Colfax YE 2025-2026 Estimates to Close and FY 2026-27 Proposed Budget Staff Report May 21, 2026
Supplies and Equipment, $100K vs $87K YE 2025-26 estimate, a 15% increase tied to the current climate of inflated materials, supplies and gas costs.
Contracted Services, $1.93M vs $1.47M YE 2025-26 estimate, a 31% increase which includes:
o City Attorney an increase of 67K over the YE 2025-26 estimate or 20% to accommodate for any unknown legal services the City may need in the upcoming fiscal year. This budget has slight fluctuations year by year.
o Fire Department an increase of $3K or 3% based on the City’s contract with CAL FIRE. o Placer County Sheriff Services increase of $55k over the YE 2025-26 estimate or 19%. This is exaggerated based on the current account of SLESF fund. Currently the City posts a portion of the Sheriffs expense to fund 218. Going forward all sheriff public safety expenses will be recorded in the general fund with a transfer in the general fund from fund 218 to account for the SLESF revenue that the City receives.
o Building Department increase of $10k or 13% to adjust for CPI outlined in the contract and increased use of inspection services for upcoming projects. o Engineering Department increase of $72K over the year-end estimate of $88K but is equivalent to the FY 2025-26 $160k for engineering services that fluctuate depending on projects. o Planning Department increase of $31K over the year-end estimate of $65K to account for a CPI adjustment in the City’s planning services agreement and increased professional costs of $25K to update the City’s Housing Element. The Housing Element update is a $224K project and will span 3 years beginning in FY 2027-28 (October 2027). The $25K will be reserved at the end of the FY 2026-27 to accommodate total project costs.
Capital Outlay, $179K vs $24K YE 2025-26 estimate a 100% increase. This increase accommodates multiple general fund projects that are outlined on the citywide capital improvement plan (CIP).
Transfers Out, $323K vs $24K YE 2025-26 estimate a $ 300k increase. The increase is due to a transfer of $323K to the Streets and Road/Transportation fund 250 for capital projects outlined in the citywide CIP.
The FY 2026-27 general fund net change to fund balance being proposed is revenues over expenditures of $154k. The YE 2025-26 estimated fund balance net change is revenues over expenditures of $1.15M. This is a Item 2A5
City of Colfax YE 2025-2026 Estimates to Close and FY 2026-27 Proposed Budget Staff Report May 21, 2026
significant surplus. Staff are proposing that the City Council establish two new reserve funds and rename the existing capital revenue reserve as noted below:
Establishment of new reserve within the fund balance to be titled “General Planning Update Reserve”.
This would be to establish setting aside funds for the Housing Element Update that the City is mandated to complete. Staff are recommending 10% of the FY 2025-26 surplus be set aside in this new reserve.
Establishment of second new reserve within the fund balance to be titled “Citywide Capital and Infrastructure Replacement Reserve”. This would be to establish funds for replacement of capital and infrastructure that already exists within the City, such as technology, vehicle/fleet replacement, equipment replacement, large facility improvements, streets and roads etc. Staff are recommending 50% of the FY 2025-26 surplus be set aside in this new reserve.
Rename the existing reserve titled “Capital Project Revenue” to “Capital and Infrastructure Projects Reserve”. This reserve currently has $450K set aside, renaming it would identify using these funds for NEW capital and infrastructure the City may need in the future. Staff are recommending 10% of the FY 2025-26 surplus be set aside in this added reserve.
The existing “Pension Liability Reserve” currently has a balance of $145K. The City’s current CalPERS unfunded liability is $352K. Staff are recommending 10% of the FY 2025-26 surplus be set aside in this existing reserve.
The existing “Operating Reserve” has a balance of $645K. With FY 2026-27 proposed operational costs for the City of $3.11M (total general fund expenditures less capital outlay), the existing balance is about 20% of the City’s annual general fund operating budget or approximately 2.5 months. Based on the City’s current financial policies, 25% is the target operational reserve, or a balance of approximately $780K. Staff are recommending that $135K of the year-end revenues over expenditures be added to the reserve, as long as it does not exceed 5% of the year-end surplus.
The FY 2026-27 proposed net change to fund balance of $160K. The $25K budgeted in professional services in the planning budget will be reserved at the end of FY 2026-27 for the future cost to the City to update the Housing Element.
MAJOR SPECIAL FUNDS AND GRANTS OVERVIEW:
Land Development, currently the land development funds revenues and expenditures have been running through the City’s income statement. The revenues are deposits required by the City for developers to pay as they begin their permitting and project. This is so the City has money on record to cover additional costs for the City for assistance from outside consultants for services the City needs assistance to provide. These revenues and expenditures should not be running through the City’s income statement. These revenues and expenditures should be accounted for on the City’s balance sheet in a deposit account. The current fund balance after accounting for revenues and expenditures recorded for FY 2025-26 is $185K. This balance will be close to the fund 100 balance sheet during year end close and fund 120 will be closed out.
Cannabis, the separate fund for cannabis does not need to be in a separate fund from the general fund.
The fund balance of $27K will be transferred to the general fund during the fiscal year end close and fund 200 will be closed out.
Item 2A6
City of Colfax YE 2025-2026 Estimates to Close and FY 2026-27 Proposed Budget Staff Report May 21, 2026
Mitigation Funds, the overall mitigation (or impact fees) fund balance as of June 30, 2025, was $706K.
Impact fees must be spent within 5 years of receipt or have documented reasoning if they are not. YE 2025-26 estimates and FY 2026-27 proposed budget will add another $67k to the fund balance. A $100K transfer out of Parks/Rec Mitigation Fees fund, 213 will be recorded in FY 2025-26 to be transferred into the Skatepark fund, 379. Leaving the overall proposed fund balanced for FY 2026-27 will be $673K.
Streets and Roads Transportation/STA Transit Fund, revenues that get recorded in this fund are the Local Transportation funds (LTF) and State Transit Assistance funds (STA). These revenues come from the Transportation Development Act (TDA) claim that the City submits to the Placer County Transportation Planning Agency (PCTPA) each fiscal year. o The YE 2025-26 revenues total $241K. The estimated expenditures are $305K creating a negative fund balance of -$64K. A transfer in of $24K from the general fund and a transfer in of $40K from the Gas Tax fund, will be recorded at the end of FY 2025-26 to leave the fund with a $0 balance.
o The FY 2026-27 proposed revenues total $171K based on figures provided by the TDA. The estimated expenditures are $539K. YE estimates of $305k vs FY 2026-27 proposed expenditures of $536k is an increase of $244K or 77%. The increase is tied to a greater budget for street maintenance and repair of $45K and capital outlay of $180K. The capital outlay projects are on the Citywide CIP schedule.
o Revenues of $171k and expenditures of $539K generate a negative fund balance of $368K. A transfer of $323K from the general fund and $44K from the gas tax fund will be recorded at the end of FY 2026-27 to leave the fund with a $0 balance.
Home Hardening CalOES Grant Fund, YE 2025-26 estimated revenues are $184K and expenditures are $199K for consulting fees. This grant is 90% reimbursement. The City is responsible for a match of 10% for the total consulting agreement with 4-Leaf. The total contract with 4-Leaf is $511K so the City’s match is $51K. $51K will be transferred into the Home Hardening fund, 248, at the end of FY2025-26. The transfer in $51k will come from the Fire Department Capital Fund, 292, which will leave a remaining balance of $30K in the capital fund. This fiscal year $22K has been spent out of fund 292 for mold remediation in the Fire Department Building (station 36). The remaining balance of $30K will be used to complete the mold remediation. For FY 2026-27 grant reimbursement revenues are projected at $2.7M and expenditures at $2.7M. The total that will be spent next year on the Home Hardening projects will be $3M. That is 50 homes at approximately $60K per home. The 10% match will be covered by the homeowner.
CDBG Road Rehabilitation, total revenues for YE 2025-26 estimate are $317K, with expenditures matching. The City’s match responsibility for this grant is $136K. This will be transferred from the Road Maintenance, SB1/RSTBG fund 258 at the end of FY 2025-26. The estimated grant funds to be reimbursed for FY 2026-27 $778K with expenditures of $1.23M leaving the fund balance at $0 for FY 2026-27.
Item 2A7
City of Colfax YE 2025-2026 Estimates to Close and FY 2026-27 Proposed Budget Staff Report May 21, 2026
WASTEWATER TREATMENT PLANT (WWTP) OVERVIEW:
YE 2025-26 estimated revenues are $2.32M on target with the budget for FY 2025-26 of $2.37M. The proposed revenues for FY 2026-27 budget are $2.32 million. The WWTP revenues have been flat based on a rate stabilization plan implemented by the City. There has not been a rate increase since FY 2023-
24. YE 2025-26 estimated expenditures are$1.9M vs the budget of $2.4M, $500K under the FY 2025-26 budget. This favorable variance is due to reduced spending in salaries and benefits tied to staffing vacancies, reduced supplies cost mainly chemicals and reduced occupancy cost tied to the addition of solar creating reduced energy costs.
FY 2026-27 proposed expenditures are $1.31M, $412K higher than the YE 2025-26 estimate of $1.9M.
The increased expenditures are tied to increasing salaries and benefits based on the below assumptions that mirror the general fund. Also, there is an increase in contracted services software for the implementation of Tyler ERP Pro 10.
o 2.8% COLA Adjustment
o 12% increase in health benefit premiums
o 2% increase to dental and vision premiums
o CalPERS employer costs of 7.96% for the CalPERS PEPRA retirement plan and 10.76% for the CalPERS Miscellaneous first tier retirement plan (associated with 2 employees). The retirement plans are dropping to 7.93% and 10.75% consecutively, which only generates a $250 decrease in costs for both plans.
o FY 2026-27 workers compensation costs of $96k vs. YE 2025-26 actuals of $85k, a 9% increase.
o Full staffing.
YE 2025-26 estimated net change to the fund balance of approximately $420K. FY 2026-27 is balanced revenues over expenditures of $6.9K.
Overall, the proposed FY 2026-27 budget reflects a stable financial position for the City, with the General Fund showing strong year-end results and a balanced approach to addressing rising operating costs, capital needs, and reserve planning; the major special funds and grant programs continuing to support targeted projects, infrastructure, and reimbursement-based activities with planned transfers to maintain appropriate fund balances; and the Wastewater Treatment Plant Fund remaining financially steady with consistent revenues, controlled operating costs, and a balanced budget that supports ongoing service delivery and future operational needs.
Item 2A8
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES BY MAJOR CATEGORY
Property Taxes $ 507,009 $ 527,663 $ 520,141 $ 540,000
Sales Taxes 2,618,428 1,363,500 1,922,370 1,892,186
Transient Occupancy Taxes 162,532 135,252 160,440 155,000 Other Taxes (Cannabis) 66,962 45,000 63,365 55,000
Franchise Fees 98,213 100,000 98,500 100,000
Licenses and Permits 115,056 82,700 96,623 99,041
Charges for Current Services 5,725 45,250 5,145 5,200
Intergovernmental 242,960 196,500 247,112 255,055
Other Funding Sources 316,872 184,100 347,432 250,500
Transfer In 7,300 6,000 - 100,000
TOTAL REVENUES $ 4,141,056 $ 2,685,965 $ 3,461,128 $ 3,451,982
EXPENDITURES BY DEPARTMENT
100 - Central Services $ 293,978 $ 220,460 $ 234,451 $ 615,011 110 - City Council 47,225 56,300 68,114 50,500
115 - Events - - 14,133 -
120 - Administration & Finance 357,075 400,016 380,004 473,236 160 - City Attorney 108,046 171,000 133,475 200,000
200 - Fire Department 87,615 89,613 89,635 92,671
300 - Sheriff Department 792,504 936,639 839,153 994,550 400 - Building Department 84,526 85,400 75,010 86,430
425 - Engineering Department 88,255 160,000 88,000 161,330 450 - Planning Department 61,539 60,000 65,000 96,300
500 - Buildings & Property 192,998 193,270 187,098 270,462 530 - Parks & Recreation 157,876 161,520 136,986 251,389 TOTAL EXPENDITURES $ 2,271,638 $ 2,534,218 $ 2,311,059 $ 3,291,879 NET CHANGE GENERAL FUND BALANCE $ 1,869,419 $ 151,747 $ 1,150,069 $ 160,103 General Fund Summary - 100
Item 2A9
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES BY MAJOR CATEGORY
Property Taxes $ 507,009 $ 527,663 $ 520,141 $ 540,000 4% Sales Taxes 2,618,428 1,363,500 1,922,370 1,892,186 -2% Transient Occupancy Taxes 162,532 135,252 160,440 155,000 -3% Other Taxes (Cannabis) 66,962 45,000 63,365 55,000 -13% Franchise Fees 98,213 100,000 98,500 100,000 2%
Licenses and Permits 115,056 82,700 96,623 99,041 3%
Charges for Current Services 5,725 45,250 5,145 5,200 1% Intergovernmental 242,960 196,500 247,112 255,055 3%
Other Funding Sources 316,872 184,100 347,432 250,500 -28% Transfer In 7,300 6,000 - 100,000 100%
TOTAL GENERAL FUND REVENUES REVENUES $ 4,141,056 $ 2,685,965 $ 3,461,128 $ 3,451,982 0% % Change
FY 2026-27 over FY 2025-26
General Fund Revenue Summary - 100
Property Taxes
16%
Sales Taxes
55%
Transient Occupancy Taxes
4%
Other Taxes
(Cannabis)
2%
Franchise
Fees
3%
Licenses and Permits
3%
Charges for Current Services
0%
Transfe
r In
3%
FY 2026-27 GENERAL FUND SUMMARY OF REVENUES
Property Taxes Sales Taxes Transient Occupancy Taxes Other Taxes (Cannabis) Franchise Fees Licenses and Permits Charges for Current Services Intergovernmental Other Funding Sources Transfer In
Item 2A10
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
TAXES
4010 - Property Taxes $ 499,720 $ 512,663 $ 505,986 $ 525,000 4015 - Real Property Transaction Tax 7,289 15,000 14,155 15,000 4020 - Sales Taxes 2,618,428 1,363,500 1,922,370 1,892,186 4030 - Cannabis Business Tax 66,962 45,000 63,365 55,000 4040 - Transient Occupancy Taxes 162,532 135,252 160,440 155,000 SUBTOTAL $ 3,354,930 $ 2,071,415 $ 2,666,316 $ 2,642,186
FRANCHISES
4100 - Franchises $ 98,213 $ 100,000 $ 98,500 $ 100,000 SUBTOTAL $ 98,213 $ 100,000 $ 98,500 $ 100,000
LICENSES & PERMITS
4200 - Business Licenses $ 39,029 $ 38,000 $ 38,235 $ 38,000 4210 - Plan Check Fees 23,436 12,000 12,935 20,000
4215 - Short Term Rental Review 1,050 - 700 -
4220 - Building Permits 48,251 30,000 37,233 38,441
4230 - Nuissance Abatement Fees 150 600 5,300 500
4240 - Encroachment Permits 2,340 1,500 1,220 1,500
4270 - Sign Permits 800 600 1,000 600
SUBTOTAL $ 115,056 $ 82,700 $ 96,623 $ 99,041
CHARGES FOR CURRENT SERVICES
4605 - Recreation Fees $ 4,590 $ 4,000 $ 3,995 $ 4,000
4620 - Planning and Zoning Fees - 40,000 - -
4630 - Court Fines 1,085 1,200 1,150 1,200
4640 - Copies and Reports 50 50 - -
SUBTOTAL $ 5,725 $ 45,250 $ 5,145 $ 5,200
INTERGOVERNMENTAL
4700 - State Motor Vehicle License $ 3,152 $ 2,500 $ 3,056 $ 3,000 4710 - Motor Vehicle In Lieu 203,898 164,000 210,734 217,055 4760 - Prop 172 - Public Safety 35,910 30,000 33,321 35,000 SUBTOTAL $ 242,960 $ 196,500 $ 247,112 $ 255,055
OTHER FUNDING SOURCES
4800 - Rents & Leases $ (49,970) $ 13,600 $ 13,800 $ 13,800 4810 - Sign Rental 74,828 70,000 74,735 75,000
4815 - Digital Sign Fees 900 500 1,200 1,200
4850 - Donations and Reimbursements - - - -
4900 - Miscellaneous Revenues 349 - 700 500
4905 - Chicken Permits - - - -
4962 - Reimbursements/Restitutions 1,078 - - -
4964 - Accounting & Admin Reimb. 11 - - -
4970 - Insurance Refunds - - 4,159 -
4980 - Interest Income 281,089 100,000 238,257 160,000
4981 - Unrealized gains/losses 8,587 - - -
115-4235 - Event Booth Rental - - 14,581 -
SUBTOTAL $ 316,872 $ 184,100 $ 347,432 $ 250,500
TRANSFER IN
4998 - Transfers in $ 7,300 $ 6,000 $ - $ 100,000
SUBTOTAL $ 7,300 $ 6,000 $ - $ 100,000
TOTAL GENERAL FUND REVENUES $ 4,141,056 $ 2,685,965 $ 3,461,128 $ 3,451,982 General Fund Revenue Detail - 100
Item 2A11
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
EXPENDITURES BY DEPARTMENT
100 - Central Services $ 293,978 $ 220,460 $ 234,451 $ 615,011 162% 110 - City Council 47,225 56,300 68,114 50,500 -26%
115 - Events - - 14,133 - -100%
120 - Administration & Finance 357,075 400,016 380,004 473,236 25% 160 - City Attorney 108,046 171,000 133,475 200,000 50% 200 - Fire Department 87,615 89,613 89,635 92,671 3%
300 - Sheriff Department 792,504 936,639 839,153 994,550 19% 400 - Building Department 84,526 85,400 75,010 86,430 15% 425 - Engineering Department 88,255 160,000 88,000 161,330 83% 450 - Planning Department 61,539 60,000 65,000 96,300 48% 500 - Buildings & Property 192,998 193,270 187,098 270,462 45% 530 - Parks & Recreation 157,876 161,520 136,986 251,389 84% TOTAL EXPENDITURES $ 2,271,638 $ 2,534,218 $ 2,311,059 $ 3,291,879 42% % Change
FY 2026-27 over FY 2025-26
General Fund Summary - 100
100 - Central Services
19%
110 - City Council
1%
115 - Events
0%
120 - Administration & Finance
14%
160 - City Attorney
6%
200 - Fire Department
3%
300 - Sheriff Department
30%
400 - Building Department
3%
425 - Engineering Department
5%
450 - Planning Department
3%
500 - Buildings & Property
8%
530 - Parks & Recreation
8%
FY 2026-27 GENERAL FUND EXPENDITURES BY DEPARTMENT
Item 2A12
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
EXPENSES BY CATEGORY
Salary & Benefits $ 473,381 $ 493,306 $ 450,608 $ 555,923 23% Supplies & Equipment 93,736 86,650 86,872 99,600 15%
Communications 14,872 27,760 14,230 17,050 20%
Contracted Services 1,361,090 1,646,552 1,474,261 1,823,609 24% Resource Development 28,494 34,000 18,609 32,315 74%
Occupancy 108,570 127,200 105,810 132,430 25%
Miscellaneous 115,197 118,750 136,804 129,626 -5%
Capital Outlay 14,070 - - 177,866 100%
Transfers Out 62,228 - 23,866 323,460 1255%
TOTAL GENERAL FUND EXPENDITURES BY CATEGORY $ 2,271,638 $ 2,534,218 $ 2,311,059 $ 3,291,879 42% 3114013
0.20712823
% Change
FY 2026-27 over FY 2025-26
General Fund Expenditures by Category - All GF Departments Salary & Benefits
17%
Supplies & Equipment
3%
Communications
1%
Contracted Services
55%
Resource Development
1%
Occupancy
4%
Miscellaneous
4%
Capital Outlay
5%
Transfers Out
10%
FY 2026-27 GENERAL FUND EXPENDITURES BY CATEGORY
Item 2A13
Project Name/Description & Location Capital Outlay Account Priority (1) 1-2 years
(2) 3 - 5 years
(3) 5- 8 years
(4) 8 years & beyond
Status
(A) Active
(C) Complete
(P) Pending
GENERAL FUND - 100 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 3030-31 Central Services - 000
Downtown Outdoor Dining Improvements 100-000-7500 1 $ 25,000 Downtown Outdoor Seating: Hire an Architect Planning 100-000-7500 2 $ 30,000 Administration & Finance - 120
Tyler - ERP Pro 10 Software 100-120-7300 1 A $ 32,866
Buildings & Grounds - 500
Corporate Yard Building: Windows and Rollup Door 100-500-7500 1 $ 30,000 Corporate Yard: Fencing 100-500-7500 1 $ 25,000
Vehicles: Class C Dump Truck 100-500-7040 2 $ 90,000
Vehicles: Pickup 100-500-7040 2 $ 50,000
Heavy Equipment: Backhoe 100-500-7300 3 $ 180,000
Streets : ADA Project 100-500-7100 1 $ 20,000
Parks - 530
Arbor Park - Rehab 100-530-7110 1 $ 50,000
Art park - Back Fence and Gate(s) 100-530-7110 1 $ 25,000 TOTAL GENERAL FUND $ 177,866 $ 60,000 $ 50,000 $ 90,000 $ 180,000 STREETS & ROADS TRANSPORTATION - 250 FY 2026-27
Culver Street Storm Pumping Station 250-000-7500 1 $ 30,000 Welcom to Colfax Sign - East 250-000-7100 2 $ 25,000
Welcom to Colfax Sign - West 250-000-7100 1 $ 25,000
RFP Roadway Maintenance-Various Locations 250-000-7100 1 $ 100,000 Wayfinding Signs 250-000-7100 1 $ 25,000
TOTAL STREETS & ROADS TRANSPORTATION $ 180,000 $ 25,000 $ - $ - $ - WASTEWATER TREATMENT PLANT - 560 FY 2026-27
Tyler - ERP Pro 10 Software 560-560-7200 1 $ 32,366
3 New Blowers and VFD's 560-560-7300 1 $ 200,000
Service Tool Truck with Crane 560-560-5040 1 $ 175,000
2 Backup Pumps Lift Station 2 (Pump A & Pump B) 560-560-7500 1 $ 40,000 Pond 3 Access 560-563-7500 1 $ 50,000
TOTAL WASTEWATER TREATMENT PLANT $ 122,366 $ 200,000 $ 175,000 $ - $ - Item 2A14
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies 4,778 9,000 5,000 8,000
5220 - Copy Machine 7,595 4,000 3,665 4,000
5410 - Postage 2,747 3,500 3,190 3,000
SUBTOTAL $ 15,121 $ 16,500 $ 11,855 $ 15,000
COMMUNICATIONS
5420 - Telephone\Internet\Website 7,268 8,500 6,230 5,300 5425 - Cell Phone and Pagers 15 - - -
5440 - Printing and Advertising 3,903 3,310 3,000 3,500 SUBTOTAL $ 11,185 $ 11,810 $ 9,230 $ 8,800
CONTRACTED SERVICES
5510 - Animal Control 40,427 40,400 41,670 40,800
5560 - Software Maintenance Contract 7,286 1,500 770 6,800 5650 - Auditors 23,223 13,500 15,050 15,750
5660 - Professional Services 18,803 3,000 8,500 35,000
5665 - Legal Fees 18,173 30,000 15,000 30,000
SUBTOTAL $ 107,910 $ 88,400 $ 80,990 $ 128,350
RESOURCE DEVELOPMENT
5810 - Membership and Dues 4,203 5,500 5,280 5,500
5820 - Education and Training 40 - - -
SUBTOTAL $ 4,243 $ 5,500 $ 5,280 $ 5,500
OCCUPANCY
100-100-6120 Utilities 13,099 14,000 13,000 14,000
SUBTOTAL $ 13,099 $ 14,000 $ 13,000 $ 14,000
MISCELLANEOUS
8250 - Miscellaneous 754 - 500 500
8252 - Bank Charges 4,682 3,400 4,595 4,750
8260 - Property Tax Admin Costs 9,673 8,500 9,760 10,000 8285 - SB1383 Procurement Compliance - - - -
8300 - Payments to Other Agencies 994 3,500 6,764 3,900 8320 - LAFCO Fees - Placer County 2,373 2,300 2,486 2,355 8400 - Bonds and Insurance 61,717 66,550 66,125 70,896
8600 - Codification - - - 2,500
SUBTOTAL $ 80,191 $ 84,250 $ 90,230 $ 94,901
TRANSFERS OUT
9998 - Transfer Out $ 62,228 $ - $ 23,866 $ 323,460
SUBTOTAL $ 62,228 $ - $ 23,866 $ 323,460
CAPITAL OUTLAY
7500 - Structure Improvements $ - $ - $ - $ 25,000
SUBTOTAL $ - $ - $ - $ 25,000
TOTAL EXPENDITURES 100 CENTRAL SERVICES $ 293,978 $ 220,460 $ 234,451 $ 615,011 General Fund Departmental Expenditure Detail - 100 Central Services Item 2A15
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
SALARIES & BENEFITS
5060 - Council Member Stipends 7,850 7,800 7,800 7,800
5110 - Social Security Taxes 600 650 600 600
SUBTOTAL $ 8,450 $ 8,450 $ 8,400 $ 8,400
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies - 1,000 - 250
SUBTOTAL $ - $ 1,000 $ - $ 250
COMMUNICATIONS
5420 - Telephone\Internet\Website - 1,500 - -
5440 - Printing and Advertising - 250 250 250
SUBTOTAL $ - $ 1,750 $ 250 $ 250
CONTRACTED SERVICES
5660 - Professional Services 3,600 3,600 23,879 3,600
SUBTOTAL $ 3,600 $ 3,600 $ 23,879 $ 3,600
RESOURCE DEVELOPMENT
5815 - Conferences and Meetings 5,175 10,000 5,585 6,500 5820 - Education and Training - 1,000 - 1,000
5830 - Travel and Mileage - 500 - 500
SUBTOTAL $ 5,175 $ 11,500 $ 5,585 $ 8,000
MISCELLANEOUS
8263 - Economic Dev - Event Support 30,000 30,000 30,000 30,000 SUBTOTAL $ 30,000 $ 30,000 $ 30,000 $ 30,000
TOTAL EXPENDITURES 110 CITY COUNCIL $ 47,225 $ 56,300 $ 68,114 $ 50,500 Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies - - 1,007 -
SUBTOTAL $ - $ - $ 1,007 $ -
MISCELLANEOUS
6100 - Rents and Leases - - 1,364 -
8263 - Economic Dev - Event Support - - 10,000 -
8300 - Payments to Other Agencies - - 509 -
8400 - Bonds and Insurance - - 1,254 -
SUBTOTAL $ - $ - $ 13,127 $ -
TOTAL EXPENDITURES 115 EVENTS $ - $ - $ 14,133 $ -
General Fund Departmental Expenditure Detail - 110 City Council General Fund Departmental Expenditure Detail - 115 Events Item 2A16
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
SALARIES & BENEFITS
5010 - Salaries and Wages 199,161 211,578 178,534 231,765 5015 - In Lieu Pay - Wages - - - -
5025 - Deferred Compensation Cost 1,232 - 2,652 3,590
5030 - Overtime 215 - - -
5110 - Social Security Taxes 16,032 16,186 13,555 17,730 5115 - Unemployment & Training Taxes 918 1,176 655 790
5120 - Workmen's Compensation 12,831 18,285 20,642 18,750 5130 - Health Insurance 26,034 31,636 23,214 38,405
5160 - Retirement 25,588 18,455 25,361 21,825
5170 - Car Allowances 5,150 5,200 5,200 2,633
5180 - Phone Allowance 1,300 1,300 1,600 1,235
SUBTOTAL $ 288,461 $ 303,816 $ 271,414 $ 336,723
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies 1,343 - 1,500 500
SUBTOTAL $ 1,343 $ - $ 1,500 $ 500
COMMUNICATIONS
5425 - Cell Phone and Pagers 337 1,200 - -
5440 - Printing and Advertising 1,128 10,000 2,500 5,000 SUBTOTAL $ 1,465 $ 11,200 $ 2,500 $ 5,000
CONTRACTED SERVICES
5560 - Software Maintenance Contract 3,466 7,500 3,900 18,703 5660 - Professional Services 38,719 60,000 90,000 60,000 SUBTOTAL $ 42,186 $ 67,500 $ 93,900 $ 78,703
RESOURCE DEVELOPMENT
5810 - Membership and Dues 250 - - 445
5815 - Conferences and Meetings 5,391 1,500 5,651 6,000 5820 - Education and Training 11,054 8,000 813 5,000
5830 -Travel and Mileage Reimb. 2,141 3,500 1,000 3,500 SUBTOTAL $ 18,836 $ 13,000 $ 7,464 $ 14,945
MISCELLANEOUS
8250 - Miscellaneous 1,092 1,000 500 1,000
8270 - Medical Expenses 735 1,000 670 1,000
8550 - Election Costs 1,000 - - 2,500
8600 - Codification 1,958 2,500 2,056 -
8650 - Administration Expenses - - - -
SUBTOTAL $ 4,785 $ 4,500 $ 3,226 $ 4,500
CAPITAL OUTLAY
7200 - Software - Capital Outlay - - - 32,866
SUBTOTAL $ - $ - $ - $ 32,866
TOTAL EXPENDITURES 120 ADMINISTRATION & FINANCE $ 357,075 $ 400,016 $ 380,004 $ 473,236 General Fund Departmental Expenditure Detail - 120 Administration & Finance Item 2A17
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
CONTRACTED SERVICES
5660 - Professional Services - - 8,475 50,000
5665 - Legal Fees 108,046 171,000 125,000 150,000
SUBTOTAL $ 108,046 $ 171,000 $ 133,475 $ 200,000
TOTAL EXPENDITURES 160 CITY ATTORNEY $ 108,046 $ 171,000 $ 133,475 $ 200,000 Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
CONTRACTED SERVICES
5620 - Fire Protection Services 81,955 84,413 84,413 86,946 SUBTOTAL $ 81,955 $ 84,413 $ 84,413 $ 86,946
OCCUPANCY
6120 - Utilities 1,525 1,500 1,800 1,800
6125 - Water 1,103 1,200 1,200 1,200
6140 - Building Repairs & Maintenance 2,811 2,500 2,000 2,500 SUBTOTAL $ 5,440 $ 5,200 $ 5,000 $ 5,500
MISCELLANEOUS
8300 - Payments to Other Agencies 221 - 222 225
SUBTOTAL $ 221 $ - $ 222 $ 225
TOTAL EXPENDITURES 200 FIRE DEPARTMENT $ 87,615 $ 89,613 $ 89,635 $ 92,671 Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
CONTRACTED SERVICES
5580 - Booking Fees 5,568 1,000 5,500 5,500
5600 - Sheriff Protection Services 777,505 925,639 824,103 976,550 SUBTOTAL $ 783,073 $ 926,639 $ 829,603 $ 982,050
OCCUPANCY
6120 - Utilities 9,431 10,000 9,550 10,000
6140 - Building Repairs & Maintenance - - - 2,500
SUBTOTAL $ 9,431 $ 10,000 $ 9,550 $ 12,500
TOTAL EXPENDITURES 300 PLACER COUNTY SHERIFF SERVICES $ 792,504 $ 936,639 $ 839,153 $ 994,550 General Fund Departmental Expenditure Detail - 160 City Attorney General Fund Departmental Expenditure Detail - 200 Fire Department General Fund Departmental Expenditure Detail - 300 Placer County Sheriff Services Item 2A18
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies - 400 10 100
SUBTOTAL $ - $ 400 $ 10 $ 100
CONTRACTED SERVICES
5560 - Software Maintenance Contract - - - 1,330
5660 - Professional Services 84,526 85,000 75,000 85,000 SUBTOTAL $ 84,526 $ 85,000 $ 75,000 $ 86,330
TOTAL EXPENDITURES 400 BUILDING DEPARTMENT $ 84,526 $ 85,400 $ 75,010 $ 86,430 Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
CONTRACTED SERVICES
5560 - Software Maintenance Contract - - - 1,330
5540 - Engineering Services 88,255 160,000 88,000 160,000 SUBTOTAL $ 88,255 $ 160,000 $ 88,000 $ 161,330
TOTAL EXPENDITURES 425 ENGINEERING SERVICES $ 88,255 $ 160,000 $ 88,000 $ 161,330 Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
CONTRACTED SERVICES
5560 - Software Maintenance Contract - - - 1,000
5560 - Professional Services - - - 25,000
5570 - Planning Services 61,539 60,000 65,000 70,300
SUBTOTAL $ 61,539 $ 60,000 $ 65,000 $ 96,300
TOTAL EXPENDITURES 450 PLANNING SERVICES $ 61,539 $ 60,000 $ 65,000 $ 96,300 General Fund Departmental Expenditure Detail - 425 Engineering Department General Fund Departmental Exenditure Detail - 450 Planning Services General Fund Departmental Expenditure Detail - 400 Building Department Item 2A19
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
SALARIES & BENEFITS
5010 - Salaries and Wages 51,690 57,785 43,655 57,650
5030 - Overtime 60 - 1,069 4,535
5040 - Salary Call Bank 4,056 - 5,098 9,000
5110 - Social Security Taxes 4,167 4,421 3,786 5,170
5115 - Unemployment & Training Taxes 371 321 673 322
5120 - Workmen's Compensation 3,559 6,992 5,731 5,755
5130 - Health Insurance 18,141 15,370 19,601 16,880
5150 - Uniform Allowance 1,369 1,500 1,350 1,500
5160 - Retirement 3,976 4,131 3,250 4,590
SUBTOTAL $ 87,389 $ 90,520 $ 84,212 $ 105,402
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies 33,093 30,000 34,250 35,000 5219 - Street Repair & Maintenance - - - -
5300 - Equip. Repairs & Maintenance 4,431 2,500 50 2,500 5320 - Vehicle Repairs & Maintenance 4,341 2,500 4,850 3,500 5325 - Gas & Oil 3,314 3,500 3,150 3,500
5350 - Tools Rental 1,315 1,500 8,625 10,000
SUBTOTAL $ 46,493 $ 40,000 $ 50,925 $ 54,500
COMMUNICATIONS
5425 - Cell Phone and Pagers 1,111 1,500 1,250 1,500
SUBTOTAL $ 1,111 $ 1,500 $ 1,250 $ 1,500
CONTRACTED SERVICES
5660 - Professional Services - - - -
SUBTOTAL $ - $ - $ - $ -
RESOURCE DEVELOPMENT
5810 - Membership and Dues 120 - 60 60
5820 - Education and Training - 1,500 60 2,000
5830 -Travel and Mileage Reimb. - 500 - 250
SUBTOTAL $ 120 $ 2,000 $ 120 $ 2,310
OCCUPANCY
100-500-6100 Rents and Leases 5,000 5,000 5,000 5,000
100-500-6120 Utilities 28,177 32,000 32,966 35,000
100-500-6125 Water 3,882 4,500 3,500 4,000
100-500-6140 Building Repairs & Maintenance 10,736 14,000 5,500 14,000 100-500-6160 Security 3,054 3,750 3,625 3,750
SUBTOTAL $ 50,849 $ 59,250 $ 50,591 $ 61,750
CAPITAL OUTLAY
100-500-7100 Streets - - - 20,000
100-500-7110 Grounds and Sidewalks Capital Outlay - - - 25,000 100-500-7300 Machinery & Equipment Capital Outlay 7,035 - - - 100-500-7500 Structure Improvements Capital Outlay - - - - SUBTOTAL $ 7,035 $ - $ - $ 45,000
TOTAL EXPENDITURES 500 BUILDINGS & GROUNDS $ 192,998 $ 193,270 $ 187,098 $ 270,462 General Fund Departmental Expenditure Detail - 500 Buildings & Grounds Item 2A20
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
SALARIES & BENEFITS
5010 - Salaries and Wages 51,690 57,785 45,334 57,650
5030 - Overtime 60 - 1,005 4,535
5040 - Salary Call Bank 4,056 - 5,294 9,000
5110 - Social Security Taxes 4,167 4,421 3,923 5,170
5115 - Unemployment & Training Taxes 371 321 699 322
5120 - Workmen's Compensation 3,559 6,992 5,802 5,755
5130 - Health Insurance 19,832 15,370 20,296 16,877
5150 - Uniform Allowance 1,369 1,500 1,000 1,500
5160 - Retirement 3,976 4,131 3,229 4,590
SUBTOTAL $ 89,080 $ 90,520 $ 86,582 $ 105,399
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies 20,524 17,000 15,125 17,000 5300 - Equip. Repairs & Maintenance 2,455 3,000 50 3,000 5320 - Vehicle Repairs & Maintenance 4,341 2,500 3,250 4,000 5325 - Gas & Oil 3,314 3,500 3,150 3,750
5350 - Tools Rental 145 2,750 - 1,500
SUBTOTAL $ 30,779 $ 28,750 $ 21,575 $ 29,250
COMMUNICATIONS
5425 - Cell Phone and Pagers 1,111 1,500 1,000 1,500
SUBTOTAL $ 1,111 $ 1,500 $ 1,000 $ 1,500
RESOURCE DEVELOPMENT
5810 - Membership and Dues 120 - 60 60
5820 - Education and Training - 1,500 100 1,500
5830 -Travel and Mileage Reimb. - 500 - -
SUBTOTAL $ 120 $ 2,000 $ 160 $ 1,560
OCCUPANCY
6120 - Utilities 6,910 5,500 6,150 6,500
6125 - Water 20,636 22,000 21,338 22,000
6140 - Building Repairs & Maintenance 1,644 10,000 - 10,000 6160 - Security 561 1,250 180 180
SUBTOTAL $ 29,751 $ 38,750 $ 27,668 $ 38,680
$ 134 072 97 CAPITAL OUTLAY
100-500-7110 Grounds and Sidewalks Capital Outlay - - - 75,000 100-500-7300 Machinery & Equipment Capital Outlay 7,035 - - - SUBTOTAL $ 7,035 $ - $ - $ 75,000
TOTAL EXPENDITURES 530 PARKS & RECREATION $ 157,876 $ 161,520 $ 136,986 $ 251,389 General Fund Departmental Expenditure Detail -530 Parks & Recreation Item 2A21
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
General Funds Other - 120, 200, 292, 363
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
000 - Planning and Zoning Fees $ 5,372 $ - $ - $ -
701 - Sierra Oaks Estates - Planning and Zoning Fees - - - - 702 - Maidue Village - Planning and Zoning Fees 1,869 - (178) - 703 - Village Oaks Subdivision - Planning and Zoning Fees (0) - - - 709 - Colfax Net - Planning and Zoning Fees 355 - - -
710 - 1533 S. Auburn Grading - Planning and Zoning Fees (1) - (1) - 714 - Osborn Frontage Imp. - Planning and Zoning Fees - - - - 715 - Arco - Planning and Zoning Fees 405 - - -
716 - Colfax RV Park Nyack - Planning and Zoning Fees 6,352 - 3,673 - 719 - Colfax Hotel 10 Grass Valley - Planning and Zoning Fees (6,498) - (6,498) - 720 - 701 Highway 174 LLA - Planning and Zoning Fees - - - - 721 - Walter White Mini-Storage - Planning and Zoning Fees 7,764 - 5,928 - 724 - 13 Schoold St LLA - Planning and Zoning Fees - - - - 725 - 7/11 Remodel - Planning and Zoning Fees - - - -
726 - Tesla Charging Station - Planning and Zoning Fees 5,062 - - - 727 - 0'Reilly's Kinetic Design - Planning and Zoning Fees 9,529 - 11,386 - 728 - Timea Torok Hwy 174 - Planning and Zoning Fees 2,470 - (627) - 729 - S. Auburn Gym - Planning and Zoning Fees 1,685 - 583 - 732 - 701 Highway 174 LLA - Planning and Zoning Fees 1,100 - 1,267 - TOTAL LAND DEVEOPMENT REVENUES $ 35,464 $ - $ 15,533.99 $ -
EXPENDITURES
000 - Land Development $ - $ 86,000 $ - $ -
701 - Sierra Oaks Estates - - - -
702 - 702 Maidu Village 200 - 4,158 -
703 - 703 Village oaks subdivision - - - -
709 - Colfax Net 259 - - -
714 - Osborn Frontage Imp. - - - -
715 - Arco - - - -
716 - Colfax RV Park - Nyack 1,955 - - -
719 - Colfax Hotel - 10 Grass Valley - - 100 -
721 - Walter White Mini-Storage 7,280 - 7,359 -
724 - 13 School St LLA - - - -
725 - 7/11 Remodel - - - -
726 - Tesla Charging Station - - 1,861 -
727 - O'Reilly's - Kinetic Design 7,918 - 21,709 -
729 - Timea Torok - Hwy 174 2,260 - 1,862 -
730 - S. Auburn Gym - Gordon Allen 3,724
732 - 701 Highway 174 LLA 700 - 1,230 -
TOTAL LAND DEVELOPMENT EXPENDITURES $ 24,296 $ 86,000 $ 38,278.39 $ - Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4200 - Business License 7,996 - - -
4980 - Interest Income 104 - - -
4985 - Program Income 9,684 - - -
TOTAL CANNABIS FUND REVENUES $ 17,784 $ - $ - $ -
EXPENDITURES
5660 - Professional Services 1,500 - - -
TOTAL CANNABIS FUND EXPENDITURES $ 1,500 $ - $ - $ -
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4980 - Interest Incom 4,405 - 3,852 -
4981 - Unrealized Income 122 - (122) -
TOTAL FIRE DEPARTMENT CAPITAL FUND REVENUES $ 4,526 $ - $ 3,730.16 $ -
EXPENDITURES
6140 - Building Repairs & Maintenance - - 22,381 -
9998 - Transfer Out 3,876 - 51,150 -
TOTAL FIRE DEPARTMENT CAPITAL FUND EXPENDITURES $ 3,876 $ - $ 73,531.00 $ - Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4998 - Transfer In 2,178 - - -
RAILROAD STREET CROSSING REVENUES $ 2,178 $ - $ - $ -
EXPENDITURES
5660 - Professional Services 2,178 - - -
TOTAL RAILROAD STREET CROSSING EXPENDITURES $ 2,178 $ - $ - $ - Railroad Street Crossing - 363
Fire Department Capital Funds - 292
Cannabis Funds - 200
Land Devolopment Detail - 120-XXX
Item 2A22
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Special Funds - 250, 257
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4660 - Service Charges 131,487 120,000 126,278 128,000
TOTAL LANDFILL POST CLOSURE MAINTENANCE REVENUES $ 131,487 $ 120,000 $ 126,278 $ 128,000
EXPENDITURES
PERSONNEL
5010 - Salaries and Wages 27,555 30,894 27,225 34,019
5025 - Deferred Compensation Cost 249 - 500 520
5030 - Overtime 15 - 200 2,250
5040 - Salary Call Bank 1,014 800 1,340 1,135
5110 - Social Security Taxes 2,187 2,363 2,308 2,800
5115 - Unemployment & Training Taxes 122 172 190 115
5120 - Workmen's Compensation 1,887 3,738 3,035 3,025
5130 - Health Insurance 4,868 5,510 5,247 6,365
5150 - Uniform Allowance 230 200 250 250
5160 - Retirement 2,575 2,786 2,595 3,125
SUBTOTAL $ 40,703 $ 46,463 $ 42,890 $ 53,604
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies 630 3,500 3,000 3,500
5325 - Gas & Oil 732 700 700 800
SUBTOTAL $ 1,361 $ 4,200 $ 3,700 $ 4,300
COMMUNICATIONS
5425 - Cell Phone and Pagers 312 600 300 500
SUBTOTAL $ 312 $ 600 $ 300 $ 500
CONTRACTED SERVICES
5660 - Professional Services 3,752 7,500 5,850 7,000
5665 - Legal Fees - - - -
$ 3,752 $ 7,500 $ 5,850 $ 7,000
MISCELLANEOUS
8300 - Payments to Other Agencies 13,961 17,000 14,825 15,500 8400 - Bonds & Insurance 4,792 6,000 5,040 5,900
8525 - Testing & Monitoring 35,828 25,000 21,500 25,000 SUBTOTAL $ 54,581 $ 48,000 $ 41,365 $ 46,400
TOTAL LANDFILL POST CLOSURE MAINTENANCE EXPENDITURES $ 100,709 $ 106,763 $ 94,105 $ 111,804 Landfill Post Closure Maintenance - 572
Item 2A23
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Special Funds - 250, 257
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4280 - Transportation Permits $ 376 $ 100 $ 100 $ 100
4540 - Local Transportation Fund (LTF) 139,964 149,272 225,629 157,569 4541 - State Transit Assistance Fund (STA) 17,697 18,266 15,136 13,660 4970 - Insurance Refunds - - - -
4998 - Transfer In 102,527 - 64,355 367,566
TOTAL STREETS & ROADS TRANSPORTATION FUND REVENUES $ 260,564 $ 167,638 $ 305,220 $ 538,895
EXPENDITURES
PERSONNEL
5010 - Salaries and Wages $ 77,207 $ 86,677 $ 68,900 $ 86,475 5025 - Deferred Compensation Cost - - - -
5030 - Overtime 90 - 1,500 500
5040 - Salary Call Bank 6,084 - 8,050 8,000
5110 - Social Security Taxes 6,231 6,631 5,600 7,750
5115 - Unemployment & Training Taxes 557 482 1,000 1,000 5120 - Workmen's Compensation 5,345 10,487 8,596 7,580
5130 - Health Insurance 29,701 23,055 28,850 25,350
5150 - Uniform Allowance 1,831 1,500 2,520 2,520
5160 - Retirement 5,938 6,197 5,000 6,885
SUBTOTAL $ 132,985 $ 135,029 $ 130,016 $ 146,060
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies $ 26,041 $ 28,000 $ 25,000 $ 25,000 5219 - Street Repairs & Maintenance 6,465 100,000 30,000 75,000 5300 - Equipment Repairs & Maintenance 7,294 3,000 5,000 5,000 5320 - Vehicle Repairs & Maintenance 4,341 2,500 3,500 3,500 5325 - Gas & Oil 5,987 6,000 5,000 6,000
5350 - Tools Rentals 61 1,750 1,500 1,500
SUBTOTAL $ 50,189 $ 141,250 $ 70,000 $ 116,000
COMMUNICATIONS
5425 - Cell Phone and Pagers $ 1,607 $ 1,750 $ 1,864 $ 1,865 SUBTOTAL $ 1,607 $ 1,750 $ 1,864 $ 1,865
RESOURCE DEVELOPMENT
5810 - Membership and Dues $ 120 $ 500 $ 60 $ 500
5820 - Education and Training 650 1,500 500 1,500
5830 -Travel and Mileage Reimb. - 250 - -
SUBTOTAL $ 770 $ 2,250 $ 560 $ 2,000
CONTRACTED SERVICES
5540 - Engineering Services $ 29,045 $ - $ 40,255 $ 30,000 5560 - Software Maintenance Contract 1,000 1,250 1,000 1,000 5590 - Transit Services 17,860 15,611 21,345 20,000
5650 - Audit Services 2,494 1,500 5,450 5,700
5660 - Professional Services 7,504 12,500 12,250 12,500 SUBTOTAL $ 57,902 $ 30,861 $ 80,300 $ 69,200
OCCUPANCY
6100 - Rents & Leases $ 250 $ 250 $ 250 $ 250
SUBTOTAL $ 250 $ 250 $ 250 $ 250
MISCELLANEOUS
8300 - Payments to Other Agencies $ - $ - $ 767 $ -
8400 - Bonds & Insurance 20,412 23,100 21,463 23,520
9998 - Transfer Out - - - -
SUBTOTAL $ 20,412 $ 23,100 $ 22,230 $ 23,520
CAPITAL OUTLAY
7100 - Streets $ - $ - $ - $ 150,000
7500 - Structure Improvements - - - 30,000
SUBTOTAL $ - $ - $ - $ 180,000
TOTAL STREETS & ROADS TRANSPORATION FUND EXPENDITURES $ 264,115 $ 334,490 $ 305,220 $ 538,895 NET CHANGE STREETS & ROADS TRANSPORTATION FUND $ (3,551) $ (166,852) $ - $ - Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4980 - Interest Income $ 3,313 $ - $ - $ -
4981 - Unrealized Gains/Losses $ 76 $ - $ (76) $ -
4998 - Transfer In $ - $ - $ 76 $ -
TOTAL STA TRANSIT CAPITAL FUND REVENUES $ 3,389 $ - $ - $ -
EXPENDITURES
5660 - Professional Services $ - $ - $ - $ -
TOTAL STA TRANSIT CAPITAL FUND EXPENITURES $ - $ - $ - $ - Streets & Roads Transporation Fund - 250
STA Transit Capital Funds - 257
Item 2A24
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Special Funds - 210-217, 342-343
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
210 - Mitigation Fees - Roads 26,368 - 2,325 5,000
211 - Mitigation Fees - Drainage 19,778 - 581 500
212 - Mitigation Fees - Trails 3,793 - 2,787 3,000
213 - Mitigation Fees - Parks/Rec 9,849 - 9,870 7,775
214 - Mitigation Fees - City Bldgs 13,197 - 2,334 4,250 215 - Mitigation Fees - Vehicles 2,968 - 657 1,000
217 - DT Parking 10,162 - 1,505 1,450
342 - Fire Contstruction 18,216 - 6,303 5,725
343 - Recreation Construction 18,216 - 6,363 5,725
TOTAL MITIGATION FEES $ 122,547 $ - $ 32,725 $ 34,425
EXPENDITURES
OCCUPANCY
213-6140 - Building Repairs & Maintenance - - - -
SUBTOTAL $ - $ - $ - $ -
TRANSFERS OUT
210-9998 - Mitigation Roads Transfer Out - - - -
213-9998 - Mitigation Parks/Rec Transfer Out - - 100,000 - 214-9998 - Mitigation City Bldgs Transfer Out - - - -
343-9998 - Recreation Construction Transfer Out - - - - SUBTOTAL $ - $ - $ 100,000 $ -
TOTAL MITIGATION FEE EXPENDITURES $ - $ - $ 100,000 $ - Mitigation Funds - 210-217, 342-343
Item 2A25
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Special Funds - 253, 258
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4050 - Gas Taxes 19,068 17,902 18,160 19,250
4051 - Gas Tax 2105 12,432 12,516 12,060 12,784
4052 - Gas Tax 2106 12,754 12,744 12,295 13,033
4053 - Gas Tax 2107 16,492 18,105 16,500 17,490
4504 - Gas Tax 2107.5 1,000 - 1,000 1,000
4055 - Section 2107 Snow - - - -
TOTAL GAS TAX REVENUES $ 61,746 $ 61,267 $ 60,015 $ 63,556
EXPENDITURES
SUPPLIES & EQUIPMENT
5300 - Equipment Repairs & Maintenance - 3,000 - -
SUBTOTAL $ - $ 3,000 $ - $ -
OCCUPANCY
6120 - Utilities 19,270 19,000 19,450 19,450
$ 19,270 $ 19,000 $ 19,450 $ 19,450
TRANSFER OUT
4998 - Transfer Out 42,477 - 40,565 44,106
SUBTOTAL $ 42,477 $ - $ 40,565 $ 44,106
TOTAL GAS TAX EXPENDITURES $ 61,746 $ 22,000 $ 40,565 $ 63,556 Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4056 - SB1 Road Maint & Rehab 54,551 - 52,900 -
4590 - State Income 2,891 - 78,715 -
4980 - Interest Income 863 2,211 4,611 -
4981 - Unrealized Gains/Losses 57 - (57) -
TOTAL ROAD MAINTENANCE SB1/RSTBG REVENUES $ 58,362 $ 2,211 $ 136,226 $ -
EXPENDITURES
TRANSFER OUT
9998 - Transfer Out 12,058 - 136,226 -
TOTAL ROAD MAINTENANCE SB1/RSTBG REVENUES $ 12,058 $ - $ 136,226 $ - Gas Tax Fund - 253
Road Maintenance - SB1/RSTBG Fund - 258
Item 2A26
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Special Funds - 270, 280, 290-291
Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4980 - Interest Income 902 - 895 895
4981 - Unrealized Gains/Losses 25 - (25) -
TOTAL BEVERAGE CONTAINER RECYCLING FUND REVENUES $ 927 $ - $ 870 $ 895 Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4980 - Interest Income 178 - 175 175
4981 - Unrealized Gains/Losses 5 - (5) -
TOTAL OIL RECYCLING FUND REVENUES $ 183 $ - $ 170 $ 175 Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4560 - State Grant 57,050 37,500 29,509 30,000
4980 - Interest Income 2,428 - 1,290 1,290
4981 - Unrealized Gains/Losses 43 - (43) -
TOTAL SB1383 FUND REVENUES $ 59,520 $ 37,500 $ 30,756 $ 31,290
EXPENDITURES
MATERIALS & SUPPLIES
5201 - Materials & Supplies 2,383 - - -
SUBTOTAL 2,383 - - -
CONTRACTED SERVICES
5660- Professional Services 23,324 - 16,990 20,000
5665 - Legal Fees - - - -
SUBTOTAL 23,324 - 16,990 20,000
MISCELLANEOUS
8285 - SB1383 Procurement Compliance 3,524 - - -
SUBTOTAL 3,524 - - -
CAPITAL OUTLAY
7500 - Structure Improvements 27,815 - - -
SUBTOTAL 27,815 - - -
TOTAL SB1383 FUND EXPENDITURES $ 57,047 $ - $ 16,990 $ 20,000 Actuals Budget YE Estimate Proposed
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4560 - State Grant - - 10,000 5,000
4980 - Interest Income 69 - 215 215
4981 - Unrealized Gains/Losses 6 - (6) -
TOTAL OIL RECYCLING FUND REVENUES $ 75 $ - $ 10,209 $ 5,215 City County Beverage Container Fund - 291
SB1383 Fund - 290
Oil Recycling Fund - 280
Beverage Container Recycling Fund - 270
Item 2A27
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
Capital Projects/Grants - 348, 358, 379
Actuals Actuals Budget YE Estimate Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4500 - Federal Grant - - - 184,412 2,700,000
4998 - Transfer In - - - 51,150 -
TOTAL HOME HARDENING CALOES REVENUE $ - $ - $ - $ 184,412 $ 2,700,000
EXPENDITURES
CONTRACTED SERVICES
5660- Professional Services - 29,722 - 199,080 2,700,000 TOTAL HOME HARDENING CALOES EXPENDITURES $ - $ 29,722 $ - $ 199,080 $ 2,700,000 Actuals Actuals Budget YE Estimate Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4500 - Federal Grant - 1,834,431 - 181,593 778,443
4998 - Transfer In - - - 136,226
TOTAL CDBG ROAD REHAB REVENUES $ - $ 1,834,431 $ - $ 317,819 $ 778,443
EXPENDITURES
CAPITAL OUTLAY
7100 - Stree Repairs & Maintenance 157,844 1,357,149 - 43,733 1,232,488 7440 - CP Print & Advertising 2,534 - - 319 -
7540 - Plan & Design 338,078 16,886 - 131,802 -
7660 - CP Professional Services 87,210 136,678 - 5,500 - 7665 - CP Legal Services - 859 - - -
TOTAL EXPENDITURES CDBG ROAD REHAB $ 585,665 $ 1,511,572 $ - $ 181,353 $ 1,232,488 Actuals Actuals Budget YE Estimate Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
4560 - State Grant - 177,952
4720 - Payments from Other Agencies - 205,000
4850 - Dontatios & Reimbursements 54,714 -
4998 - Transfer In 100,000 -
TOTAL SKATEPARK FUND REVENUES $ - $ - $ - $ 154,714 $ 382,952
CAPITAL OUTLAY
7500 - Structure Improvements 150,000 469,206
TOTAL SKATEPARK FUND EXPENDITURES - - - 150,000 469,206 $ - $ - $ - $ 4,714 $ (86,254)
Home Hardening CalOES Fund - 348
CDBG Road Rehab Fund - 358
Skatepark Fund - 379
Item 2A28
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
WWTP - 560, 561, 563, 564
Actuals Actuals Budget YE Estimate Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
560-4660 - Service Charges $ 1,338,345 $ 1,366,539 $ 1,414,407 $ 1,361,690 $ 1,362,000 560-4800 - Rents & Leases 3,002 3,002 3,000 3,000 3,000 560-4980 - Interest Income 88,885 93,734 65,000 96,350 89,000 560-4981 - Unrealized Gains/Losses - 3,312 - (3,312) -
560-4982 - Interest/Late Charges 25,772 23,024 18,000 17,231 18,000 561-4996 - Loss on Disposal of Assets - (5,352) - - -
561-4672 - Inspection Fees 8,547 7,733 7,000 8,150 8,000 561-4680 - Lift Charges/Collection Syst. 210,106 213,977 218,472 212,455 212,450 561-4970 - Insurance Refunds - - - 1,964 -
563-4662 - Debt Service Charges 602,090 614,729 636,393 612,350 615,000 563-4982 - Interest/Late Charges 10,077 8,685 7,000 8,000 8,500 564-4670 - Sewer Connection Fees - 41,634 - - -
564-4998 - Transfer In 27,502 - - - -
TOTAL WWTP REVENUES $ 2,314,325 $ 2,371,016 $ 2,369,272 $ 2,317,879 $ 2,315,950 EXPENDITUES FY 2026-27 over FY 2025-26
Salaries & Benefits $ 676,963 $ 734,306 $ 823,391 $ 720,371 $ 925,477 28% Supplies & Equipment 283,000 369,115 375,700 203,133 232,840 15% Communications 10,622 17,313 12,200 9,895 11,450 16%
Contracted Services 167,217 103,731 116,250 112,732 152,553 35% Resource Development 6,193 5,035 7,500 2,520 4,250 69%
Occupancy 240,655 242,136 228,500 178,250 200,650 13%
Miscellaneous (Includes Transfers Out) 1,090,824 1,026,205 644,974 617,465 658,974 7% Capital Outlay (7,507,821) (3,726,892) 182,000 52,874 122,866 132% TOTAL EXPENDITURES WWTP EXPENDITURES $ (5,032,347) $ (1,229,051) $ 2,390,515 $ 1,897,239 $ 2,309,059 22% NET CHANGE IN WWTP FUND BALANCE $ (2,718,022) $ 1,141,966 $ (21,243) $ 420,639 $ 6,891 Wastewater Fund - 560, 561, 563, 564
% Change
Salaries & Benefits
40%
Supplies &
Equipment
10% Communications
0%
Contracted Services
7%
Resource Development
0%
Occupancy
9%
Miscellaneous (Includes
Transfers Out)
29%
Capital Outlay
5%
FY 2026-27 WWTP EXPENDITURES BY CATEGORY
Salaries & Benefits Supplies & Equipment Communications Contracted Services Resource Development Occupancy
Miscellaneous (Includes Transfers Out) Capital Outlay
Item 2A29
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
WWTP - 560, 561, 563, 564
Actuals Actuals Budget YE Estimate Proposed
FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
REVENUES
560-4660 - Service Charges $ 1,338,345 $ 1,366,539 $ 1,414,407 $ 1,361,690 $ 1,362,000 560-4800 - Rents & Leases 3,002 3,002 3,000 3,000 3,000 560-4980 - Interest Income 88,885 93,734 65,000 96,350 89,000 560-4981 - Unrealized Gains/Losses - 3,312 - (3,312) -
560-4982 - Interest/Late Charges 25,772 23,024 18,000 17,231 18,000 561-4996 - Loss on Disposal of Assets - (5,352) - - -
561-4672 - Inspection Fees 8,547 7,733 7,000 8,150 8,000 561-4680 - Lift Charges/Collection Syst. 210,106 213,977 218,472 212,455 212,450 561-4970 - Insurance Refunds - - - 1,964 -
563-4662 - Debt Service Charges 602,090 614,729 636,393 612,350 615,000 563-4982 - Interest/Late Charges 10,077 8,685 7,000 8,000 8,500 564-4670 - Sewer Connection Fees - 41,634 - - -
564-4998 - Transfer In 27,502 - - - -
TOTAL WWTP REVENUES $ 2,314,325 $ 2,371,016 $ 2,369,272 $ 2,317,879 $ 2,315,950
EXPENDITUES
SALARIES & BENEFITS
5010 - Salary & Wages $ 419,130 $ 467,702 $ 567,724 $ 461,359 $ 586,750 5025 - Deferred Compensation Cost - 1,120 - 2,396 3,590 5030 - Overtime 319 9,130 4,000 13,340 12,270
5040 - Salary - Call back 25,524 24,966 - 32,655 38,900 5110 - Social Security Taxes 32,896 37,528 43,431 38,832 49,120 5115 - Unemployment & Training Taxes 1,959 2,931 3,154 2,860 2,265 5120 - Workmen's Compensation 38,394 34,612 49,065 55,689 50,953 5130 - Health Insurance 91,206 94,554 107,427 93,879 126,999 5150 - Uniform & Shoe Allowance 3,510 5,327 4,700 4,201 4,700 5160 - Retirement 37,742 45,045 43,890 15,160 49,930
5161 - Pension Liability Expense 26,283 11,391 - - -
SUBTOTAL $ 676,963 $ 734,306 $ 823,391 $ 720,371 $ 925,477
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies $ 42,524 $ 24,404 $ 63,000 $ 45,124 $ 53,000 5220 - Copy Machine 2,319 5,059 3,700 2,973 4,640
5300 - Equip. Repairs & Maintenance 84,698 284,286 110,000 117,345 100,000 5320 - Vehicle Repairs & Maintenance 3,929 438 4,500 1,666 22,500 5325 - Gas & Oil 9,175 7,797 11,500 8,300 12,500
5340 - Chemicals 123,640 32,557 170,000 25,000 30,000
5350 - Tool Rental 13,982 11,468 10,000 - 7,000
5410 - Postage 2,731 3,104 3,000 2,725 3,200
SUBTOTAL $ 283,000 $ 369,115 $ 375,700 $ 203,133 $ 232,840
COMMUNICATIONS
5420 - Telephone\Internet $ 4,439 $ 7,162 $ 4,200 $ 4,200 $ 4,200 5425 - Cell Phone and Pagers 5,426 5,166 6,500 5,195 6,500 5430 - Internet/Website 207 1,203 - 250 250
5440 - Printing and Advertising 550 3,782 1,500 250 500 SUBTOTAL $ 10,622 $ 17,313 $ 12,200 $ 9,895 $ 11,450
CONTRACTED SERVICES
5540 - Engineering Services $ 8,455 $ 18,240 $ 10,000 $ 14,500 $ 20,000 5560 - Software Maintenance Contract 12,319 12,293 13,500 16,067 40,703 5650 - Auditors 11,630 24,936 15,000 15,150 15,350
5660 - Professional Services 129,857 46,959 68,750 66,625 67,500 5665 - Legal Fees 4,955 1,303 9,000 390 9,000
SUBTOTAL $ 167,217 $ 103,731 $ 116,250 $ 112,732 $ 152,553
RESOURCE DEVELOPMENT
5810 - Membership and Dues $ 4,094 $ 4,372 $ 3,500 $ 1,605 $ 1,500 5815 - Conferences and Meetings 32 - 500 - -
5820 - Education and Training 2,045 663 2,500 915 2,750 5820 -Travel and Mileage Reimbursement 22 - 1,000 - -
SUBTOTAL $ 6,193 $ 5,035 $ 7,500 $ 2,520 $ 4,250
OCCUPANCY
6120 - Utilities $ 234,019 $ 234,923 $ 218,000 $ 172,785 $ 185,000 6125 - Water 552 598 500 650 650
6140 - Building Repairs & Maintenance 3,874 3,095 5,500 2,675 10,500 6160 - Security 2,210 3,520 4,500 2,140 4,500
SUBTOTAL $ 240,655 $ 242,136 $ 228,500 $ 178,250 $ 200,650
MISCELLANEOUS
8250 - Miscellaneous $ - $ - $ 1,000 $ - $ -
8270 - Medical Expenses - - 1,000 - -
8280 - Sludge Removal 12,536 10,375 15,000 12,170 12,000 8300 - Payments to Other Agencies 14,316 92,028 37,000 70,062 37,000 8400 - Bonds and Insurance 75,597 91,578 100,000 66,067 98,600 8525 - Testing and Monitoring 42,805 54,061 52,000 45,926 52,000 8535 - UV - - - - 40,000
8700 - Debt Service - - 368,974 368,974 368,974
8710 - Interest Expense 62,112 58,343 70,000 54,265 50,400 9000 - Depreciation 773,850 774,425 - - -
9998 - Transfer Out 109,609 (54,605) - - -
SUBTOTAL $ 1,090,824 $ 1,026,205 $ 644,974 $ 617,465 $ 658,974
CAPITAL OUTLAY
7100 - Software Capital Outlay $ - $ - $ - $ - $ 32,866 7300 - Machinery & Equipment Capital Outlay 8,624 65,592 182,000 52,874 - 7500 - Structure Improvements - - - - 90,000
7900 - Capital Outlay Offset (7,516,445) (3,792,484) - - - SUBTOTAL $ (7,507,821) $ (3,726,892) $ 182,000 $ 52,874 $ 122,866 TOTAL EXPENDITURES WWTP EXPENDITURES $ (5,032,347) $ (1,229,051) $ 2,390,515 $ 1,897,239 $ 2,309,059 NET CHANGE IN WWTP FUND BALANCE $ (2,718,022) $ 1,141,966 $ (21,243) $ 420,639 $ 6,891 Wastewater Fund - 560, 561, 563, 564
Item 2A30
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
WW - 560
Actuals Budget YE Estimate Proposed
EXPENDITURES FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
PERSONNEL
5010 - Salaries and Wages $ 335,889 $ 413,268 $ 336,324 $ 430,000 5025 - Deferred Compensation Cost 1,120 - 2,156 2,965
5030 - Overtime 7,225 4,000 10,455 10,000
5040 - Salary - Call back 18,959 - 24,560 29,000
5110 - Social Security Taxes 26,931 31,615 28,407 36,060 5115 - Unemployment & Training Taxes 2,057 2,296 2,080 1,485 5120 - Workmen's Compensation 25,188 35,716 40,524 37,303 5130 - Health Insurance 63,142 76,360 63,304 90,684
5150 - Uniform & Shoe Allowance 3,617 3,500 3,101 3,500 5160 - Retirement 35,039 32,488 5,710 36,680
5161 - Pension Liability Expense 11,391 - - -
SUBTOTAL $ 530,557 599,243$ $ 516,621 677,677$
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies $ 23,357 $ 60,000 $ 42,624 $ 50,000 5220 - Copy Machine 3,795 3,000 2,213 2,420
5300 - Equip. Repairs & Maintenance 129,161 90,000 97,345 80,000 5320 - Vehicle Repairs & Maintenance 290 2,500 1,416 2,500 5325 - Gas & Oil 4,900 5,000 4,800 7,500
5340 - Chemicals 32,557 170,000 25,000 30,000
5350 - Tool Rental - 5,000 - 2,000
5410 - Postage 1,963 2,000 1,575 2,000
SUBTOTAL $ 196,023 337,500$ $ 174,973 176,420$
COMMUNICATIONS
5420 - Telephone\Internet $ 7,162 $ 4,200 $ 4,200 $ 4,200 5425 - Cell Phone and Pagers 3,873 4,400 3,895 4,400
5430 - Internet/Website 1,203 - 250 250
5440 - Printing and Advertising 3,782 1,000 250 500
SUBTOTAL $ 16,021 9,600$ $ 8,595 9,350$
CONTRACTED SERVICES
5540 - Engineering Services8 $ 17,940 $ 5,000 $ 14,500 $ 15,000 5560 - Software Maintenance Contract 11,305 11,500 15,000 38,703 5650 - Auditors 24,936 15,000 15,150 15,350
5660 - Professional Services 39,455 56,250 50,450 55,000 5665 - Legal Fees 1,303 9,000 390 9,000
SUBTOTAL $ 94,939 96,750$ $ 95,490 133,053$
RESOURCE DEVELOPMENT
5810 -Membership and Dues $ 4,252 $ 3,500 $ 1,545 $ 1,500 5815 - Conferences and Meetings - 500 - -
5820 - Education and Training 332 2,500 665 2,500
5820 -Travel and Mileage Reimbursement - 500 - -
SUBTOTAL $ 4,584 7,000$ $ 2,210 4,000$
OCCUPANCY
6120 - Utilities $ 200,265 $ 190,000 $ 138,385 $ 150,000 6140 - Building Repairs & Maintenance 2,795 5,000 2,175 10,000 6160 - Security 2,695 3,500 1,140 3,500
SUBTOTAL 560 $ 205,755 198,500$ $ 141,700 163,500$
MISCELLANEOUS
8250 - Miscellaneous $ - $ 1,000 $ - $ -
8270 - Medical Expenses - 1,000 - -
8280 Sludge Removal 10,375 15,000 12,170 12,000
8300 - Payments to Other Agencies 85,953 30,000 70,062 30,000 8400 - Bonds and Insurance 62,827 75,000 66,067 68,600
8525 - Testing and Monitoring 54,061 52,000 45,926 52,000 8535 - UV - - - 40,000
9000 - Depreciation 128,801 - - -
9998 - Transfer Out (54,605) - - -
SUBTOTAL 560 $ 287,411 174,000$ $ 194,226 202,600$
CAPITAL OUTLAY
7100 - Software Capital Outlay $ - $ - $ - $ 32,866
7300 - Machinery & Equipment Capital Outlay 54,674 47,000 52,874 - 7500 - Structure Improvements - - - 40,000
7900 - Capital Outlay Offset (3,781,566) - - -
SUBTOTAL 560 $ (3,726,892) 47,000$ $ 52,874 72,866$
TOTAL WASTEWATER FUND EXPENDITURES $ (2,391,602) 1,469,593$ $ 1,186,688 1,439,465$ Wastewater Fund - 560
Item 2A31
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
WW Liftstations (Collections) - 561
Actuals Budget YE Estimate Proposed
EXPENDITURES FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 PERSONNEL - 561
5010 - Salaries and Wages $ 131,813 $ 154,456 $ 125,035 $ 156,750 2025 - Deferred Compensation Cost - - 240 625
5030 - Overtime 1,905 - 2,885 2,270
5040 - Salary - Call back 6,007 - 8,095 9,900
5110 - Social Security Taxes 10,597 11,816 10,425 13,060 5115 - Unemployment & Training Taxes 874 858 780 780
5120 - Workmen's Compensation 9,424 13,349 15,165 13,650 5130 - Health Insurance 31,412 31,067 30,575 36,315
5150 - Uniform & Shoe Allowance 1,709 1,200 1,100 1,200 5160 - Retirement 10,007 11,402 9,450 13,250
SUBTOTAL $ 203,749 $ 224,148 $ 203,750 $ 247,800
SUPPLIES & EQUIPMENT
5201 - Materials and Supplies $ 1,048 $ 3,000 $ 2,500 $ 3,000 5220 - Copy Machine 1,264 700 760 2,220
5300 - Equip. Repairs & Maintenance 155,126 20,000 20,000 20,000 5320 - Vehicle Repairs & Maintenance 148 2,000 250 20,000 5325 - Gas & Oil 2,897 6,500 3,500 5,000
5350 - Tool Rental 11,468 5,000 - 5,000
5410 - Postage 1,142 1,000 1,150 1,200
SUBTOTAL $ 173,092 $ 38,200 $ 28,160 $ 56,420
COMMUNICATIONS
5425 - Cell Phone and Pagers $ 1,292 $ 2,100 $ 1,300 $ 2,100 5440 - Printing & Advertising - 500 - -
SUBTOTAL $ 1,292 $ 2,600 $ 1,300 $ 2,100
CONTRACTED SERVICES
5440 - Engineering Services $ 300 $ 5,000 $ - $ 5,000
5560 - Software Maintenance Contract 988 2,000 1,067 2,000 5660 - Professional Services 7,504 12,500 16,175 12,500 SUBTOTAL $ 8,792 $ 19,500 $ 17,242 $ 14,500
RESOURCE DEVELOPMENT
5810 - Membership and Dues $ 120 $ - $ 60 $ -
5820 - Education and Training 332 - 250 250
5830 - Travel & Mileage Reimbursement - 500 - -
SUBTOTAL $ 452 $ 500 $ 310 $ 250 $ 500
OCCUPANCY
6120 - Utilities $ 34,658 $ 28,000 $ 34,400 $ 35,000
6125 - Water 598 500 650 650
6140 - Building Repairs & Maintenance 300 500 500 500
6160 - Security 825 1,000 1,000 1,000
SUBTOTAL $ 36,381 $ 30,000 $ 36,550 $ 37,150
MISCELLANEOUS
8300 - Payments to Other Agencies $ 6,075 $ 7,000 $ - $ 7,000 8400 - Bonds and Insurance 28,751 25,000 - 30,000
9000 - Depreciaiton 113,187 - - -
SUBTOTAL $ 148,013 $ 32,000 $ - $ 37,000
CAPITAL OUTLAY
7300 - Machinery & Equipment Capital Outlay $ 10,918 $ 135,000 $ - $ - 7500 - Structure Improvements Capital Outlay - - - 50,000 7900 - Capital Outlay Offset (10,918) - -
SUBTOTAL $ - $ 135,000 $ - $ 50,000
TOTAL WW LIFTSTATIONS (COLLECTIONS) FUND EXPENDITURES $ 571,771 $ 481,948 $ 287,312 $ 445,220 Wastewater Liftstations (Collections) - 561
Item 2A32
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
WW Treatment Plant, Connections - 563, 564
Actuals Budget YE Estimate Proposed
EXPENDITURES FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
MISCELLANEOUS
8700 - Debt Services - 368,974 375,000 385,710
8710 - Interest Expense 58,343 70,000 54,265 50,400
9000 - Depreciation Expense 501,726 - - -
TOTAL WWTP FUND EXPENDITURES $ 560,069 $ 438,974 $ 429,265 $ 436,110 Actuals Budget YE Estimate Proposed
EXPENDITURES FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
MISCELLANEOUS
8700 - Debt Service - 368,974 368,974 368,974
9000 - Depreciation Expense 30,711 - - -
9998 - Transfer Out - - - -
TOTAL SEWER CONNECTIONS FUND EXPENDITURES $ 30,711 $ 368,974 $ 368,974 $ 368,974 Wastewater Connections Fund - 564
Wastewater Treatment Plant Fund - 563
Item 2A33
City of Colfax
YE Estimates FY 2025-26 & Proposed Budget FY 2026-27
GENERAL FUND - 100 FUND#
Ending Fund Balance
06/30/2025
YE Estimate Revenues
FY 2025-26
YE Estimate Expenditures
FY 2025-26
Transfers In/(Out)
FY 2025-26
Reserves FY
2025-2026
Budgeted Fund
Balance 06/30/2026
YE Estimate Revenues
FY 2025-26
YE Estimate Expenditures
FY 2025-26
Transfers In/(Out)
FY 2025-26
Reserves FY
2025-2026
Budgeted Fund
Balance 06/30/2026
Nonspendable 100 $ 19,934 $ - $ - $ - $ - $ 19,934 $ - $ - $ - $ - $ 19,934 Restricted
AB939 Landfill Diversion 571 $ 23,317 $ - $ - $ - $ - $ 23,317 $ - $ - $ - $ - $ 23,317 Landfill - Postclosure Mainteneance 572 $ 934,321 $ 126,278 $ (94,105) $ - $ - $ 966,494 $ 128,000 $ (111,804) $ - $ - $ 982,690 Committed
Operating Reserve 100 $ 645,000 $ 135,000 $ 780,000 $ 780,000 Pension Liabiity Reserve 100 $ 145,000 $ 115,000 $ 260,000 $ 260,000 Capital and Infrastructure Projects Reserve "New" 100 $ 450,000 $ 115,000 $ 565,000 $ 565,000 General Planning Update Reserve 100 $ - $ 115,000 $ 115,000 $ 25,000 $ 140,000 Citywide Capital and infrastructure Replacement Reserve 100 $ - $ 575,000 $ 575,000 $ 575,000 Assigned
Fire Services Capital Funds 292 $ 100,170 $ 3,730 $ (22,381) $ (51,150) $ - $ 30,369 $ - $ - $ - $ - $ 30,369 Unassigned
General Fund 100 $ 5,326,141 $ 3,461,128 $ (2,287,193) $ 188,739 $ (1,055,000) $ 5,633,815 $ 3,351,982 $ (2,968,419) $ (223,460) $ (25,000) $ 5,768,918 Land Development Fees 120 $ 207,860 $ 15,534 $ (38,278) $ (185,116) $ - $ - $ - $ - $ - $ - Cannabis 200 $ 27,489 $ - $ - $ (27,489) $ - $ - $ - $ - $ - $ - TOTAL GENERAL FUND $ 7,879,233 $ 3,606,670 $ (2,441,957) $ (75,016) $ - $ 8,968,930 $ 3,479,982 $ (3,080,223) $ (223,460) $ - $ 9,145,229
SPECIAL REVENUES
Ending Fund Balance
06/30/2025
YE Estimate Revenues
FY 2025-26
YE Estimate Expenditures
FY 2025-26
Transfers In/(Out)
FY 2025-26
Reserves FY
2025-2026
Budgeted Fund
Balance 06/30/2026
YE Estimate Revenues
FY 2025-26
YE Estimate Expenditures
FY 2025-26
Transfers In/(Out)
FY 2025-26
Reserves FY
2025-2026
Budgeted Fund
Balance 06/30/2026
Nonspendable
CDBG - Program Income 244 $ 2,294 $ - $ - $ - $ 2,294 $ - $ - $ - $ - $ 2,294 Restricted $ - $ -
Mitigation Funds (Fire & Recreation Construction) 210-217, 342-343 $ 705,868 $ 32,725 $ - $ (100,000) $ - $ 638,593 $ 34,425 $ - $ - $ - $ 673,018 Supplemental Law Enforcement Funds (SLESF) 218 $ - $ 100,000 $ (100,000) $ - $ - $ - $ 100,000 $ - $ (100,000) $ - $ - Streets & Roads Transportation & STA Transit Capital 250, 257 $ 63,498 $ 240,865 $ (305,296) $ 64,431 $ - $ 63,498 $ 171,329 $ (538,895) $ 367,566 $ - $ 63,498 Gas Taxes 253 $ - $ 60,015 $ (19,450) $ (40,565) $ - $ - $ 63,556 $ (19,450) $ (44,106) $ - $ - Road Maintenance SB1/RSTBG 258 $ 46,304 $ 136,226 $ (136,226) $ - $ 46,304 $ - $ - $ - $ 46,304 Beverage & Recycling 270 $ 21,309 $ 870 $ - $ - $ - $ 22,179 $ 895 $ - $ - $ - $ 23,074 Oil Recyling 280 $ 4,201 $ 170 $ - $ - $ - $ 4,371 $ 175 $ - $ - $ - $ 4,546 Grant Funds - SB1383 & City County Beverage Container 290, 291 $ 4,226 $ 40,965 $ (16,990) $ - $ - $ 28,201 $ 36,505 $ (20,000) $ - $ 44,706 Home Hardening CalOES Grant 348 $ (36,482) $ 184,412 $ (199,080) $ 51,150 $ - $ - $ 2,700,000 $ (2,700,000) $ - CDBG Road Rehabilitation 358 $ - $ 317,819 $ - $ 136,226 $ - $ 454,045 $ 778,443 $ (1,232,488) $ - $ - Skatepark 379 $ - $ 54,714 $ (150,000) $ 100,000 $ - $ 4,714 $ 382,952 $ (469,206) $ - $ - $ (81,540) TOTAL SPECIAL REVENUES $ 811,218 $ 1,168,782 $ (790,816) $ 75,015 $ - $ 1,264,199 $ 4,268,280 $ (4,980,039) $ 223,460 $ - $ 775,900
FUND BALANCE (FB) SUMMARY
Item 2A34