Corona City Council
February 4, 2026

Last Update: Jan 09, 2026 00:30:34
Debt payments as a % of operating budget
Quarter

2.49% 22.49% .49% 2.49% 22.49% .49% 2.49% 22.49% .49% 2.49% 22.49% .49% 111.03% 11.03% .03% 111.03% 11.03% .03%

9.5% 9.5% 9.5% 9.5% 9.5% 9.5% 9.5% 9.5% 9.4% 9.4% 9.4% 9.4% 9.4% 9.4% 9.4% 9.4%

8.49% 88.49% .49% 8.49% 88.49% .49% 8.49% 88.49% .49% 8.49% 88.49% .49%

7.85% 77.85% .85% 7.85% 77.85% .85%
FY21 Q1
FY21 Q2
FY21 Q3
FY21 Q4
FY22 Q1
FY22 Q2
FY22 Q3
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
0%
2%
4%
6%
8%
10%
12%

Last Update: Jan 05, 2026 17:30:43
GO Bond credit rating
Date
Rating
AA- AA- AA- AA- AA- AA- AA- AAAA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ Bond Rating
FY21 Q1
FY21 Q2
FY21 Q3
FY21 Q4
FY22 Q1FY22 Q2
FY22 Q3
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3FY23 Q4
FY24 Q1FY24 Q2
FY24 Q3FY24 Q4
FY25 Q1
FY25 Q2FY25 Q3FY25 Q4
FY26 Q1
FY26 Q2

Last Update: Jan 09, 2026 00:30:34
Percentage of GO Debt Capacity Used
Quarter

0.98% 00.98% .98% 0.98% 00.98% .98% 0.98% 00.98% .98% 0.98% 00.98% .98%

8.04% 88.04% .04% 8.04% 88.04% .04% 8.04% 88.04% .04% 8.04% 88.04% .04%

6.99% 66.99% .99% 6.99% 66.99% .99% 6.99% 66.99% .99% 6.99% 66.99% .99%

6.42% 66.42% .42% 6.42% 66.42% .42% 6.42% 66.42% .42% 6.42% 66.42% .42%

5.85% 55.85% .85% 5.85% 55.85% .85% 5.85% 55.85% .85% 5.85% 55.85% .85%

5.21% 55.21% .21% 5.21% 55.21% .21%
FY21 Q1
FY21 Q2
FY21 Q3
FY21 Q4
FY22 Q1
FY22 Q2
FY22 Q3
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
0%
2%
4%
6%
8%
10%

Last Update: Jan 09, 2026 00:30:34
Unfunded Pension Liability/POB balance (in millions)
Quarter
$272M $$272M 272M $272M $$272M 272M$272M $$272M 272M $272M $$272M 272M $276M $$276M 276M $0M $0M $0M $0M $0M $0M $0M $0M $0M $0M $0M $0M $0M $0M $81.79M $$81.79M 81.79M $81.79M $$81.79M 81.79M
$108.32M $$108.32M 108.32M $108.32M $$108.32M 108.32M
$97.8M $$97.8M 97.8M
$0M $0M $0M $0M $0M $0M $0M $0M $0M $0M
$276M $$276M 276M $276M $$276M 276M
$259M $$259M 259M $259M $$259M 259M$259M $$259M 259M $259M $$259M 259M $243M $$243M 243M $243M $$243M 243M $243M $$243M 243M $243M $$243M 243M $225M $$225M 225M$225M $$225M 225M $225M $$225M 225M $225M $$225M 225M $207M $$207M 207M $207M $$207M 207M $207M $$207M 207M
Unfunded pension liability (in millions) POB balance (in millions) FY21 Q1
FY21 Q2
FY21 Q3
FY21 Q4
FY22 Q1
FY22 Q2
FY22 Q3
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
$0M
$100M
$200M
$300M

Strong Economy - Expand the local economy by supporting local businesses, providing opportunities for new businesses, and ensuring there are ample opportunities for job seekers.

Owner: Alex Mercado
% #
Work Underway 21 4
Completed 79 15
Last Update: Jan 09, 2026 00:30:34
Diversity of revenue sources
Quarter

14.0 (0.27% -27.60%) 114.0 (0.27% -27.60%) 4.0 (0.27% -27.60%) 14.0 (0.43% -28.54%) 114.0 (0.43% -28.54%) 4.0 (0.43% -28.54%) 14.0 (0.21% -26.28%) 114.0 (0.21% -26.28%) 4.0 (0.21% -26.28%) 14.0 (0.21% - 26.28%) 114.0 (0.21% - 26.28%) 4.0 (0.21% - 26.28%) 14.0 (0.25% - 25.01%) 114.0 (0.25% - 25.01%) 4.0 (0.25% - 25.01%)14.0 (0.17% - 24.17%) 114.0 (0.17% - 24.17%) 4.0 (0.17% - 24.17%) 14.0 (0.14% - 24.14%) 114.0 (0.14% - 24.14%) 4.0 (0.14% - 24.14%) FY21 Q2
FY21 Q3
FY21 Q4
FY22 Q1
FY22 Q2
FY22 Q3
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
0 5
10 15
20 Strategic Goal 2 Progress 92%
Objectives: 3 Activity: 19

Develop and implement an Economic Development Strategic Plan that provides a vision and framework for business
attraction, expansion, development, and retention.

Owner: Amanda Wicker
Update provided by Alex Mercado on Feb 23, 2023 23:07:35 Plan adopted in August 2022. Efforts underway include planning for broker communications strategy, broker outreach, and grants program development.

Improve transparency and trust by creating a development handbook that explains the development review and approval process to community members and business owners.

Owner: Colby Cataldi
Update provided by Joanne Coletta on Dec 21, 2023 23:36:32 All flow charts have been completed and posted online.

Review and update the City’s purchasing process to ensure it follows best practices and provides better opportunities for local vendors.

Owner: Kim Sitton
Update provided by Nicole McDaniel on Dec 31, 2025 08:00:01 CMC updated and effective October 2025. New policies in place as of January 2026. Procurement AI assistant in testing as of January 2026. Anticipated roll out March 2026. Upcoming enhancements include changes to the end of year PO open/close process and implementation of Workday ERP in the spring of 2026.

These changes are anticipated to enhance the purchasing process.

Create a Police Officer Business Liaison program to engage local businesses, provide advice on crime prevention, and respond to concerns.

Owner: Adam Roulston
Update provided by Donna Finch on Apr 21, 2023 01:01:32 The program was rolled out in June 2021. To date, there are over 130 businesses registered in the program.

Activity 2.1.1
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 2.1.2
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%
Activity 2.1.3
Jul 01, 2022 - Jun 30, 2023 Work Underway
Progress 70%
Activity 2.1.4
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%

Establish a process to promote local businesses as part of the City's ongoing communication and outreach efforts.

Owner: Amanda Wicker
Update provided by Alex Mercado on Oct 26, 2022 20:17:43 “Business Spotlight” e-newsletter launched April ’21; dedicated marketing campaigns ongoing
Partner with the Chamber in its Corona 2030 Plan for local job creation to reduce local unemployment.

Owner: Ashley Zaragoza
Update provided by Karla Raiz-Anaya on Dec 31, 2025 08:00:01 Attended grand openings in partnership with the Chamber to inform on Live Work Corona campaign.

Partner with regional workforce development boards to
increase job opportunities.

Owner: Ashley Zaragoza
Update provided by Karla Raiz-Anaya on Dec 31, 2025 08:00:01 City staff continues to work with Riverside County Workforce Development to connect employers with job seekers.The Office of Economic Development, in collaboration with Riverside County’s Rapid Response team, supported DART employee sessions at DART Container’s Corona facility. Staff shared information on available resources, workforce programs, and support services to help individuals prepare for future employment. Continuing to promote Live Work Corona campaign and additional marketing efforts.

Craft an incentive strategy for businesses to locate in Corona.

Owner: Amanda Wicker
Update provided by Arlene Hernandez on Jun 30, 2024 07:00:01 Staff finalized an incentive strategy containing information on incentive types, performance standards, processes, and recommendations.

Develop entrepreneurial workshops and trainings that can be offered in English and Spanish.

Owner: Amanda Wicker
Update provided by Alex Mercado on Oct 26, 2022 20:18:39 Launched Emprendedor@s program in 2021 (90+ graduates to date); partnered with SCORE on English trainings; additional trainings planned for FY23.

Activity 2.1.5
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
Activity 2.2.1
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 2.2.2
Jul 01, 2020 - Jun 30, 2026 Work Underway
Progress 90%
Activity 2.2.3
Jul 01, 2022 - Jun 30, 2024 Completed Progress 100%
Activity 2.2.4
Jul 01, 2020 - Jun 30, 2021 Completed Progress 100%

Explore the creation of an economic development corporation in partnership with the Western Riverside Council of
Governments (WRCOG).

Owner: Amanda Wicker
Update provided by Alex Mercado on Oct 26, 2022 20:19:07 WRCOG voted not to proceed in May '21.

Build partnerships and programs that support youth and adult development to ensure a prepared and skilled local workforce.

Owner: Ashley Zaragoza
Update provided by Karla Raiz-Anaya on Dec 31, 2025 08:00:01 Partnering with business consultant to host a workshop in late January to offer resources to Corona entrepreneurs to reach their yearly financial goals.

Continuing collaboration with Emprendedor@s for the ninth cohort starting early February. Continuing the development of the Innovation Center with the proposed opening date of Summer 2026.

Develop a Downtown Revitalization Plan (including new design guidelines & streetscape enhancements)
Owner: Jess Garcia
Update provided by Alex Mercado on Feb 23, 2023 23:09:48 Plan adopted in Sept. 2022. Implementation underway, including codifying Downtown Specific Plan to incorporate DRP vision and working with depts to carry out Action Plan
Redevelop the Corona Mall Properties.

Owner: Ashley Zaragoza
Update provided by Karla Raiz-Anaya on Dec 31, 2025 08:00:01 Wine Down Opened October 2025. Continue working with prospective tenants and securing LOIs.

Explore the feasibility of a facade improvement program.

Owner: Amanda Wicker
Update provided by Arlene Hernandez on Jan 12, 2024 00:40:12 Downtown Commercial Beautification Grant program set to launch in January 2024.

Activity 2.2.5
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
Activity 2.2.6
Jul 01, 2020 - Jun 30, 2026 Work Underway
Progress 85%
Activity 2.3.1
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 2.3.2
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 2.3.3
Jul 01, 2022 - Jun 30, 2024 Completed Progress 100%

Explore the feasibility of establishing a program to assist longtime Corona restaurants to open smaller scale operations in the downtown area.

Owner: Amanda Wicker
Update provided by Amanda Wicker on Jul 13, 2023 22:06:24 Staff has determined a program would be feasible, but would need to identify a viable funding source. In FY 24, staff will be launching small business grant programs to support business retention and expansion in Corona and will encourage established Corona restaurants to explore a second location in the Downtown. Additionally, staff continues to research comparable programs offered by other California municipalities.

Review and update the City’s historic building guidelines and explore the establishment of a Historic Building Ordinance with clear preservation guidelines.

Owner: Colby Cataldi
Update provided by Joanne Coletta on Sep 30, 2024 07:00:01 Ordinance approved by Council on October 2, 2024.

Explore the benefits and feasibility of a discounted
development fee structure for "historic home" infill
developments in the Circle and historic areas within the redevelopment area.

Owner: Colby Cataldi
Update provided by Alex Mercado on Feb 23, 2023 23:10:46 Ordinance on discounted feed reduction approved by City Council in Q2.

Take steps to increase crime prevention within the downtown business district, including exploring the deployment of additional dedicated police officers.

Owner: Adam Roulston
Update provided by Adam Roulston on Apr 18, 2024 21:22:32 Responsibility moved to Capt. Fountain in FSD
Activity 2.3.4
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%
Activity 2.3.5
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 2.3.6
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 2.3.7
Jul 01, 2021 - Jun 30, 2024 Completed Progress 100%

Explore opportunities to bring in additional hotels to support larger conferences, gatherings, and events.

Owner: Ashley Zaragoza
Update provided by Karla Raiz-Anaya on Dec 31, 2025 08:00:01 Currently exploring hotel concepts for targeted opportunity sites in Corona.

Last Update: Jan 14, 2026 02:30:42
Activity 2.3.8
Jul 01, 2025 - Jun 30, 2026 Work Underway
Progress 10%
% of small businesses that remain open one year after participating in various entrepreneurship programs
Quarter
100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% FY23 Q1 FY23 Q2 FY23 Q3 FY23 Q4 FY24 Q1 FY24 Q2 FY24 Q3 FY24 Q4 FY25 Q1 FY25 Q2 FY25 Q3 FY25 Q4 FY26 Q1 FY26 Q2 0%
25%
50%
75%
100%

Last Update: Jan 14, 2026 02:30:42
% of commercial brokers engaged with
Quarter
18% 18% 19% 19% 19% 19%
12% 12%
17% 17%
14% 14%
78% 78%
11%1% 12% 12%
8%8%
10% 10%
25% 25%
40% 40%
60% 60%
75% 75%
80% 80%
FY22 Q1FY22 Q2
FY23 Q1
FY23 Q2FY23 Q3FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2FY25 Q3FY25 Q4
FY26 Q1FY26 Q2
0%
25%
50%
75%
100%

Last Update: Jan 14, 2026 02:30:42
# of businesses promoted
Quarter
1616
6 1010
6 1010
1919
1010
1515 1414 1414
9 4 3
8 2222
6868
2020
FY22 Q2
FY22 Q3
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
0 20
40 60
80

Last Update: Jan 14, 2026 02:30:42
# of site selection inquiries that resulted in business opening or expanding in Corona Quarter
1 0
1 1
0 1 1
2 0 0 0 0
1 0
FY23 Q1 FY23 Q2 FY23 Q3 FY23 Q4 FY24 Q1 FY24 Q2 FY24 Q3 FY24 Q4 FY25 Q1 FY25 Q2 FY25 Q3 FY25 Q4 FY26 Q1 FY26 Q2 0 1
2 3

Sound Infrastructure - Sustain high quality service delivery by investing in public infrastructure, including parks, buildings, equipment, roads, and technology.

Owner: Alex Mercado
% #
On Track 31 5
Work Underway 19 3
Not Started 13 2
Completed 38 6
Last Update: Jan 14, 2026 02:30:42
% of business resources that can be accessed in Spanish Quarter
30% 30%
50% 50% 50% 50%
57% 57%
60% 60% 60% 60% 60% 60% 60% 60% 60% 60% 60% 60% 60% 60% 60% 60% 60% 60% 60% 60% FY23 Q1 FY23 Q2 FY23 Q3 FY23 Q4 FY24 Q1 FY24 Q2 FY24 Q3 FY24 Q4 FY25 Q1 FY25 Q2 FY25 Q3 FY25 Q4 FY26 Q1 FY26 Q2 0%
20%
40%
60%
80%
Strategic Goal 3 Progress 76%
Objectives: 3 Activity: 16

Review and revamp the Capital Improvement Plan (CIP)
program to include all potential capital improvement projects (including street and sidewalk maintenance), whether funded or not, utilizing, a 10-year time horizon, and develop a prioritized implementation plan.

Owner: Kim Sitton
Update provided by Kim Sitton on Jul 11, 2023 19:15:01
CIP revamp process is complete with revised project criteria, prioritized ranking system, and 10-year timeline; CIP document was revised to remove over 200 programs and projects that do not meet the new criteria. FY 2024 budget process completed with City Council budget adoption on June 21, 2023.

Develop an asset management program for all city
infrastructure, including condition assessments, lifecycle determinations, and preventative maintenance program for major capital assets— including City buildings—to extend their lifecycle.

Owner: Shawn Howard
Update provided by Shawn Howard on Oct 29, 2025 20:34:29 The AM program is continually correcting the AM software to incorporate requirements to capture conditions in Annual WOs, Scheduled Inspections, and PMs. This will gain insight and data on the current asset condition rating and allow the current software to report corrected values for the City's AM Program.

The infrastructure report to leadership is staging to be presented in January 2026
Develop a long-term capital reserve/asset management funding policy for maintaining and replacing infrastructure assets.

Owner: Shawn Howard
Update provided by Shawn Howard on Oct 29, 2025 20:36:34 Currently meeting with Finance to develop the funding plan/ policy to start in FY 26 Develop a Fiber Optic Master Plan to guide the design, implementation, and management of the City’s fiber optic assets and related infrastructure.

Owner: Chris McMasters
Update provided by Alex Mercado on Oct 26, 2022 20:26:41 SIFI Contract approved Dec ‘21
Activity 3.1.1
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 3.1.2
Jul 01, 2022 - Aug 31, 2026 On Track Progress 87%
Activity 3.1.3
Jul 01, 2024 - Jun 30, 2027 On Track Progress 61%
Activity 3.1.4
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%

Build an up-to-date Geographic Information System (GIS) inventory of all utility infrastructure.

Owner: Greg Beringer
Update provided by Greg Beringer on Jan 11, 2024 23:34:00 All utility data is considered up to date. The project has been completed.

Develop a Corporate Energy Management Plan to reduce costs and improve energy efficiency.

Owner: Aminah Mears
Update provided by Alex Mercado on Oct 26, 2022 22:18:51 FY26 Project
Develop long-term multi-modal transportation plan for traffic improvements, mitigation efforts, and expansion of alternative transportation options (including bicycle and pedestrian) to reduce reliance on fossil fuels.

Owner: Rosalva Ureno
Update provided by Alex Mercado on Oct 26, 2022 22:19:11 FY26 Project
Modernize traffic cameras and explore utilization of Artificial Intelligence with traffic cameras to optimize traffic flows and improve responsiveness of traffic lights.

Owner: Rosalva Ureno
Update provided by Tala Qasqas on Aug 05, 2025 19:41:19 The Traffic Signal Optimization project is underway and on schedule to upgrade our traffic signals with AI-ready control. At this time, no signals have been completed.

Activity 3.1.5
Jul 01, 2023 - Jun 30, 2024 Completed Progress 100%
Activity 3.1.6
Jul 01, 2025 - Jun 30, 2026 Not Started Progress 0%
Activity 3.2.1
Jul 01, 2025 - Jun 30, 2026 Not Started Progress 0%
Activity 3.2.2
Jul 01, 2022 - Jun 30, 2023 Work Underway
Progress 75%

Advocate with Riverside County Transportation Commission (RCTC) and the State for transportation improvements that impact congestion within Corona.

Owner: Savat Khamphou
Update provided by Savat Khamphou on Jun 30, 2025 07:00:01 Caltrans has initiated a project to add an Auxiliary lane between the N. McKinley Street off-ramp and Pierce Street on-ramp on the westbound SR-91, EA 08- 1P550. The project is currently in the planning phase, and construction is anticipated to begin in 2029.

Continue efforts to embrace mixed-use developments that would place housing within walking distance of commercial centers and public transportation.

Owner: Colby Cataldi
Update provided by Joanne Coletta on Apr 04, 2023 23:07:04 City Council in Q3 approved objective development standards and design guidelines for High Density Residential and Mixed Use projects located within the city's commercial corridors and within access to public transportation.

Develop a Parks and Recreation Master Plan
Owner: Moses Cortez
Update provided by Sarah Arce on Oct 15, 2024 21:09:40
The Parks and Recreation Master Plan is completed and has been adopted and approved by City Council. Projects have been entered into Questica.

Develop Trails Master Plan for the City, including safety planning and planning for access points to Cleveland National Forest.

Owner: Moses Cortez
Update provided by Sarah Arce on Oct 15, 2024 21:09:52
The Trails Master Plan is completed and has been adopted and approved by City Council. Projects have been entered into Questica.

Activity 3.2.3
Jul 01, 2020 - Jun 30, 2026 On Track Progress 60%
Activity 3.2.4
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 3.3.1
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 3.3.2
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%

Establish consistent quality and maintenance standards for City park and recreation facilities.

Owner: Moses Cortez
Update provided by Moses Cortez on Dec 31, 2025 08:00:01 Staff has implemented weekly, monthly and annual park inspections. These inspections will help ensure consistent and quality park inspections that align with the parks and recreation master plan.

Utilize an asset management program to ensure that condition assessments, maintenance activities, and upgrades for park and recreation facilities are prioritized and completed in a timely manner.

Owner: Moses Cortez
Update provided by Moses Cortez on Dec 31, 2025 08:00:01 SC staff will continue to support Public Works with any additional data needs or any information that will be needed to complete the final asset report.

Institute regular park inspections to proactively identify needed repairs, improvements, and required maintenance to ensure a consistent high-quality experience and develop an easy-to-read report card.

Owner: Moses Cortez
Update provided by Moses Cortez on Dec 31, 2025 08:00:01 Park Inspection forms are completed and entered into Nex-Gen. First round of Annual inspections is completed. Park Rangers are performing weekly and monthly inspections and proactively working on creating deferred maintenance tasks.

Continue efforts to implement "park sponsorships" to increase funding and community support for parks.

Owner: Moses Cortez
Update provided by Moses Cortez on Dec 31, 2025 08:00:01 Working with ED and CS team to create park sponsorship program opportunities along with categories and sponsorship levels.

Activity 3.3.3
Jul 01, 2021 - Jun 30, 2023 Work Underway
Progress 95%
Activity 3.3.4
Jul 01, 2022 - Jul 01, 2026 Work Underway Progress 85%
Activity 3.3.5
Jul 01, 2020 - Jun 30, 2026 On Track Progress 90%
Activity 3.3.6
Jul 01, 2020 - Jun 30, 2026 On Track Progress 66%

Safe Community - Protect our quality of life by ensuring the community is safe and clean.

Owner: Alex Mercado
% #
On Track 8 2
Work Underway 13 3
Completed 79 19
Upgrade and maintain the City’s 911 system to ensure reliable emergency response.

Owner: Paul Mercado
Update provided by Matthew Windish on Dec 31, 2025 08:00:01 CalOES allotment received. Now working with AT&T to review their questionnaire regarding our refresh. The department will be using an onpremise system and not a cloud-based application. This is due to state-wide implementation issues with NG-911.

Identify the obstacles to reducing response times, implement solutions to meet or beat national benchmarks, track results, and report out publicly.

Owner: Brian Young
Update provided by Robert Newman on Apr 11, 2023 20:17:52 PD DIspatch amended protocols to more rapidly deploy units to calls for service.

PD benchmarks are being met and regularly reported via Annual Report and through the City's Quarterly Reports.

Determine appropriate staffing levels for effective emergency response capability and address understaffing.

Owner: Robert Newman
Update provided by Aminah Mears on Oct 31, 2023 21:54:10 Police can now determine the percentage of time patrol officers are available for proactive service. The data shows officers' available time is hovering around 35%, which is consistent with data from 2019, indicating staffing levels are status quo. A goal will be to increase the availability so officers can continue to proactively patrol high crime areas and engage in significant community outreach and policing efforts. Staffing will constantly be evaluated to ensure the patrol response times are at or near five minutes for Priorty 1 calls for service.

Strategic Goal 4 Progress 93%
Objectives: 5 Activity: 24
Activity 4.1.1
Jul 01, 2021 - Jun 30, 2023 Work Underway
Progress 80%
Activity 4.1.2
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 4.1.3
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%

Develop a process to scale emergency response to call type and need (i.e. low acuity response model in Fire).

Owner: Brian Young
Update provided by Andrew Kim on Jan 11, 2024 23:30:40
Project completed.

Explore opportunities to adopt best practices and computer aided dispatch systems.

Owner: Chad Fountain
Update provided by Matthew Windish on Dec 31, 2025 08:00:01 The department completed an evaluation of opportunities to adopt best practices and alternative computer-aided dispatch (CAD) systems. As a result of this review, the decision has been made to continue utilizing the Motorola FLEX platform for the next five years. This continuation includes a comprehensive system refresh, which has been formally approved and is currently in the planning phase.

In conjunction with the system refresh, Motorola will provide a dedicated week of on-site training. This training will allow staff to review, refine, and update operational practices to ensure the FLEX system is used effectively and aligned with current industry best practices. This approach supports system stability while advancing efficiency, training, and continuous improvement.

Develop a plan to address chronic staffing issues in the dispatch call center.

Owner: Robert Newman
Update provided by Aminah Mears on Oct 31, 2023 21:55:00 Although staffing and mandatory overtime in dispatch remains challenging, we are actively recruiting and have several potential new team members in the hiring process. Additionally, two team members are in the training program; they are scheduled to complete their field training within the next serval months.

Develop a long-term funding strategy—including capital and operating reserve funds—for emergency service assets.

Owner: Kim Sitton
Update provided by Aminah Mears on Oct 31, 2023 21:55:56 Fire facilities plan added to scope of work for city facilities assessment and is currently in contracting phase; fire apparatus replacement plan is currently underway and included in both the FY 2023 and upcoming FY 2024 budget.

Activity 4.1.4
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 4.1.5
Jul 01, 2021 - Jun 30, 2024 Work Underway
Progress 80%
Activity 4.1.6
Jul 01, 2020 - Jun 30, 2023 Completed Progress 100%
Activity 4.1.7
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%

Expand resident engagement and involvement in police and fire support efforts (e.g., Citizens on Patrol, Neighborhood Watch) Owner: Adam Roulston
Update provided by Adam Roulston on Mar 31, 2025 07:00:01 Programs have been updated and activated, on track and continuous evaluation.

Continue and enhance the City’s Graffiti Removal program.

Owner: Moses Cortez
Update provided by Bailey Ward on Apr 12, 2023 15:40:55 The Facilities, Parks, and Trails Division is in the process of expanding the City of Corona’s contract with graffiti removal vendor. Additional funding requests have been made for fiscal year 2024 to accommodate the growing need for graffiti removal services.

Improve the use of the SeeClickFix app to report issues.

Owner: Moses Cortez
Update provided by Bailey Ward on Apr 12, 2023 18:22:31 With the recent integration of QR codes in public outreach for the various master plans, the Maintenance area is seeking to expand QR code use to direct and encourage residents to report issues via SeeClickFix.

Enforce current anti-camping and trespassing ordinances.

Owner: Adam Roulston
Update provided by Adam Roulston on Apr 18, 2024 21:23:20 Responsibility moved to Capt. Fountain and FSD
Implement the Community Wildfire Protection Plan.

Owner: Brian Young
Update provided by Alex Mercado on Oct 26, 2022 20:38:14 Will be used as foundation for Fire Safe Council
Activity 4.1.8
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 4.2.1
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
Activity 4.2.2
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
Activity 4.2.3
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
Activity 4.3.1
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%

Promote community involvement in identifying hazards and effective measures to reduce impacts.

Owner: Brian Young
Update provided by Brian Young on Mar 31, 2025 07:00:01 This will be an ongoing initiative led by Emergency Services (Lee Shin).

Hold annual safety drills for various emergency situations (e.g., fire, earthquake, or active shooter) for both staff and residents.

Owner: Lee Shin
Update provided by Lee Shin on Mar 31, 2024 07:00:01
These annual safety drills will continue to take place in the Fall of 2024.

Raise public awareness of local hazards and risks via a communication initiative.

Owner: Lee Shin
Update provided by Brian Young on Apr 15, 2024 15:13:49 New Alert and Warning system in place.

New Countytwide evacuation softwware.

Expand Community Emergency Response Team (CERT)
trainings and build neighborhood-based CERT Teams.

Owner: Lee Shin
Update provided by Tala Qasqas on Jun 30, 2025 07:00:01 Teen CERT classes at Centennial and Santiago Hugh School have been complete and Graduation took place in May 2025.

Activity 4.3.2
Jul 01, 2022 - Jun 30, 2024 Completed Progress 100%
Activity 4.3.3
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 4.3.4
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 4.3.5
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%

Provide preparedness training courses and certifications.

Owner: Lee Shin
Update provided by Lee Shin on Sep 30, 2025 07:00:01
In September, the Corona Fire Department successfully completed a Fall CERT Academy for 20 Corona residents, covering a range of disaster preparedness topics designed to build personal and community resilience.

Building on that momentum, we launched a Teen CERT preparedness course at Orange Grove High School beginning in October 2025, helping equip the next generation with essential emergency response skills.

Additionally, a Teen CERT course is currently underway for members of the Latter-day Saint Church, with completion scheduled for October 14, 2025.

These programs reflect our ongoing commitment to preparedness education across all age groups and community sectors.

Activity 4.3.6
Jul 01, 2020 - Jun 30, 2026 On Track Progress 66%

Host events that put preparedness skills to use.

Owner: Lee Shin
Update provided by Lee Shin on Jan 23, 2025 00:08:52
Emergency Preparedness Expos and Workshops:

The city regularly hosts Emergency Preparedness Fairs or Expos where local emergency responders, including police, fire, and medical professionals, demonstrate preparedness techniques.

These events may feature live demonstrations of first aid, fire safety, search and rescue, and evacuation procedures.

Workshops may also be organized to teach residents how to create emergency plans, assemble disaster supply kits, and maintain communication during an emergency.

Community Emergency Response Team (CERT) Training:

CERT programs are commonly offered, providing residents with the skills to assist in their neighborhoods in the event of a disaster. Participants are trained in basic first aid, fire safety, light search and rescue, and disaster response. Some events may be interactive simulations where people get to practice these skills in mock disaster scenarios.

Disaster Simulations and Drills:

The city may conduct mock disaster drills that simulate real-life emergency situations, like a large-scale earthquake or wildfire.

These drills involve the participation of local emergency responders, community volunteers, and residents. Residents can practice skills such as sheltering in place, evacuating, or providing basic medical assistance in a simulated environment.

These drills help participants experience the stress and challenges of an emergency while practicing their skills in a safe environment.

Fire Safety Events:

Events that focus specifically on wildfire preparedness or general fire safety are common in Southern California. The city might hold fire drills, demonstrations on how to create defensible space around homes, or information sessions on fire evacuation plans.

Community members may be encouraged to visit fire stations and learn about fire prevention tools or get a hands-on experience with fire extinguishers.

Neighborhood Preparedness Challenges:

Sometimes the city organizes neighborhood preparedness
challenges, where different neighborhoods compete to see who can develop the best emergency plan, assemble the most
effective emergency supply kit, or demonstrate the fastest evacuation process. These events foster community
collaboration and engagement, making preparedness feel more accessible and fun.

First Aid and CPR Certification Classes:

Activity 4.3.7
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%

The city might partner with organizations like the American Red Cross or local healthcare providers to offer CPR and First Aid certification classes. These courses teach life-saving skills that are critical during an emergency when professional medical help may be delayed.

Create a Fire Safe Council to better equip residents to mitigate impacts of natural disasters.

Owner: Brian Young
Update provided by Carmen Zambrano on Oct 12, 2023 23:25:36 Bylaws, policies, and strategic plan complete. Website is now live FireSafecorona.org. Grant-funded marketing and education plan in development.

Activity 4.3.8
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%

Implement the City’s Homelessness Strategic Plan
Owner: Karen Roper
Update provided by Jennifer Munoz on Sep 30, 2025 07:00:01

1. CPD Homeless related calls for service- Decrease
Homeless related calls for services declined by 51% from FY25 to FY26 in Q1.

The significant decrease likely reflects effectiveness of the city’s system of services response strategy including CPD HOPE and City Net outreach and engagement, placement in emergency shelter, and connection to permanent housing. It is important to note this is the least number of calls in one quarter since the city started tracking these performance measures in Envisio.

FY 2026-Q1: 622
FY 2025-Q1: 1,274

2. Cubic Yards of Debris- Decrease
Encampment clean-up efforts are on the decline by 6.5% when comparing FY 26 Q1 to FY 25 Q1. These trends are related to the effectiveness of the City’s Homeless System of Services. It is worth noting that the clean-up efforts in Q1 included encampment clean up connected to a fire in the Green River Area; however, even when these statistics are included, trends were still on the decrease.

FY 2026-Q1: 360
FY 2025-Q1: 385

3. Emergency Shelter clients Served-Decrease
The 27% decrease in emergency shelter clients served is due to two primary factors: 1) First, the full expenditure and close out of the Santa Ana Riverbed grant reduced the number of emergency shelter motel beds available therefore less clients were served; 2) Clients being served at the Harrison Hope Center had longer shelter stays resulting in lower turnover rates, and fewer available beds for new clients.

FY 2026-Q1: 234
FY 2025-Q1: 321

4. Number of Permanent Housing Placements- Decrease
The decrease can be attributed to several factors: 1) The full expenditure and close out of the Santa Ana Riverbed grant. With decreased funding for rapid rehousing and landlord incentives, fewer clients have been able to move into permanent housing; 2) Clients entering the Harrison Hope Center and Motel Shelter Programs are facing higher barriers, which resulted in longer shelter stays and fewer clients successfully transitioning into permanent housing; 3) With the ramp up of the Tenant-Based Rental Assistance Program, the bulk of Activity 4.4.1
Jul 01, 2020 - Jun 30, 2026 On Track Progress 68%

program funding is supporting existing clients who are already housed and in need of ongoing rent subsidies. As a result, fewer new permanent housing placements were achieved due to limited funding.

FY 2026-Q1: 10
FY 2025-Q1: 46

5. Emergency shelter beds available- Decrease
The decrease in emergency beds is due to two primary factors: 1) First, the full expenditure and close out of the Santa Ana Riverbed grant resulting in the reduced the number of emergency shelter motel beds; 2) Second, clients entering the Harrison Hope Center and Motel Shelter Programs are facing higher barriers resulting in longer shelter stays and fewer turnover rates, thus resulting in fewer available beds for new clients.

FY 2026-Q1: 81
FY 2025-Q1: 89

6. City Net Street outreach and engagement contacts- Decrease City Net experienced an increase in staff turnover, which led to a reduction in outreach and engagement efforts. Additionally, the full expenditure and close out of the Santa Ana Riverbed grant resulted in the reduction in City Net outreach staff and therefore reduced the overall number outreach and engagements by 54%.

FY 2026-Q1: 58
FY 2025-Q1: 126

7. Number of affordable housing units - No change
FY 2025-Q4: 1,384
FY 2024-Q4: 1,384

Develop a strategy to meet the mandated Regional Housing Needs Assessment residential unit numbers.

Owner: Colby Cataldi
Update provided by Joanne Coletta on Jun 30, 2024 07:00:01 Housing Element rezoning program completed in April 2024.

Adopt a policy to approve and encourage high-density housing within designated areas of the City.

Owner: Colby Cataldi
Update provided by Joanne Coletta on Apr 04, 2023 23:10:13 City Council in Q3 approved an Affordable Housing Overlay zone and rezoned properties to allow high density residential and mixed use developments.

Activity 4.5.1
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%
Activity 4.5.2
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%

Look for opportunities to facilitate the acquisition of sites to develop affordable housing for lower income households.

Owner: Karen Roper
Update provided by Jennifer Munoz on Jun 30, 2025 07:00:01

1. CPD Homeless related calls for service- Increase
The increase in calls for service likely reflects a combination of enhanced community reporting and an elevated visibility of unhoused folks in the community. Typically, Q4 is in warmer months, allowing for more outdoor activity making unhoused population more noticeable in the community.

During Q4, some grants came to an end, resulting in reduced resources increasing visibility of homeless individuals.

FY 2025-Q4: 1,197
FY 2024-Q4: 1,106

2. Cubic Yards of Debris- Decrease
As in previous quarters, removal of debris is seasonal because the city is restricted by the corps as to when we can remove debris from the riverbed due to the nesting season of the Least Bell’s Vireo Sparrow; (some quarters are higher than others). In addition, successful outreach efforts of City Net and CPD HOPE have reduced the occurrence of encampments.

FY 2025-Q4: 305
FY 2024-Q4:585

3. Emergency Shelter clients Served- Decrease
The decrease in shelter clients served is due to reduced SAR grant funding for emergency motel shelter and longer stays for clients at the HCC, which have contributed to lower turnover rates.

FY 2025-Q4: 264
FY 2024-Q4: 279

4. Number of Permanent Housing Placements- Decrease
The decrease can be attributed to several factors, including the conclusion of the SAR grant. With funding ending, fewer clients have been able to move into permanent housing. Also, clients entering the HCC and shelter programs are facing higher barriers, which results in longer shelter stays and fewer clients successfully transitioning into permanent housing. Finally, with the ramp up of TBRA program, client management and processing takes longer resulting in fewer housing placements.

FY 2025-Q4: 6
FY 2024-Q4: 26

5. Emergency shelter beds available- Decrease
The decrease in emergency beds is due to two primary factors. First, the completion of the SAR grant reduced the number of emergency shelter motel placements. Second, a higher number of clients being served at the HCC has led Activity 4.5.3
Jul 01, 2020 - Jun 30, 2026 Work Underway
Progress 33%

to lower turnover rates, resulting in fewer available beds.

FY 2025-Q4: 89
FY 2024-Q4: 104

6. City Net Street outreach and engagement contacts- Decrease City Net experienced an increase in staff turnover, which led to a reduction in outreach efforts. Additionally, the conclusion of the SAR grant resulted in the reduction in outreach staff and therefor reduced outreach and engagements.

FY 2025-Q4: 79
FY 2024-Q4: 254

7. Number of affordable housing units- no change
FY 2025-Q4: 1,384
FY 2024-Q4: 1,384
Develop affordable housing in areas that are within walking distance of public transportation and commercial services.

Owner: Colby Cataldi
Update provided by Joanne Coletta on Apr 04, 2023 23:11:58 City Council in Q3 approved an Affordable Housing Overlay Zone and rezoned properties to allow high density residential that would set aside units for low income households.

Activity 4.5.4
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%

Last Update: Oct 31, 2025 18:30:42
% of residents feeling very safe in their neighborhoods during the day Quarter
86% 86% 86% 86% 86% 86% 86% 86%
80% 80% 80% 80% 80% 80% 80% 80%
84% 84% 84% 84% 84% 84% 84% 84%
86% 86%
FY23 Q1 FY23 Q2 FY23 Q3 FY23 Q4 FY24 Q1 FY24 Q2 FY24 Q3 FY24 Q4 FY25 Q1 FY25 Q2 FY25 Q3 FY25 Q4 FY26 Q1 0%
100%
25%
50%
75%

Last Update: Oct 31, 2025 18:30:42
% Community satisfaction rating of public safety efforts Quarter
59% 59% 59% 59% 59% 59% 59% 59%
67% 67% 67% 67% 67% 67% 67% 67%
69% 69% 69% 69% 69% 69% 69% 69%
71% 71%
FY23 Q1 FY23 Q2 FY23 Q3 FY23 Q4 FY24 Q1 FY24 Q2 FY24 Q3 FY24 Q4 FY25 Q1 FY25 Q2 FY25 Q3 FY25 Q4 FY26 Q1 0%
20%
40%
60%
80%

Last Update: Oct 31, 2025 18:30:43
% of residents rating the overall cleanliness of Corona as good or excellent Quarter
50% 50% 50% 50% 50% 50% 50% 50%
60% 60% 60% 60% 60% 60% 60% 60% 59% 59% 59% 59% 59% 59% 59% 59% 59% 59% FY23 Q1 FY23 Q2 FY23 Q3 FY23 Q4 FY24 Q1 FY24 Q2 FY24 Q3 FY24 Q4 FY25 Q1 FY25 Q2 FY25 Q3 FY25 Q4 FY26 Q1 0%
20%
40%
60%
80%

Last Update: Oct 31, 2025 18:30:43
% of residents rating the overall appearance of Corona as good or excellent Quarter
52% 52% 52% 52% 52% 52% 52% 52%
63% 63% 63% 63% 63% 63% 63% 63% 64% 64% 64% 64% 64% 64% 64% 64% 62% 62%
FY23 Q1 FY23 Q2 FY23 Q3 FY23 Q4 FY24 Q1 FY24 Q2 FY24 Q3 FY24 Q4 FY25 Q1 FY25 Q2 FY25 Q3 FY25 Q4 FY26 Q1 0%
20%
40%
60%
80%

Last Update: Oct 31, 2025 17:30:45
Number of code compliance/property maintenance citations or warnings Quarter
1,595 11,595 ,595 1,595 11,595 ,595
573 573
807 807
413 413 413 413
491 491
794 794
459 459
530 530
489 489
605 605
1,086 11,086 ,086
896 896
1,1 11,1,1151155
895 895 871 871
394 394
854 854
FY21 Q1
FY21 Q2
FY21 Q3
FY21 Q4
FY22 Q1
FY22 Q2
FY22 Q3
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
FY26 Q3
FY26 Q4
FY27 Q1
500
1000
1500
0 2000

Last Update: Oct 31, 2025 18:30:42
% of community members who report they are prepared for an emergency Quarter
83% 83% 83% 83% 83% 83% 83% 83%
87% 87% 87% 87% 87% 87% 87% 87% 88% 88% 88% 88% 88% 88% 88% 88% 84% 84%
FY23 Q1 FY23 Q2 FY23 Q3 FY23 Q4 FY24 Q1 FY24 Q2 FY24 Q3 FY24 Q4 FY25 Q1 FY25 Q2 FY25 Q3 FY25 Q4 FY26 Q1 0%
25%
50%
75%
100%

Last Update: Jan 05, 2026 19:30:39
Annual number of residents taking part in emergency preparedness trainings. Events include CERT training and CPR classes
Quarter
198 198 198 198
5555
865 865
1,275 11,275 ,275
1,158 11,158 ,158
177 177
61611
1,497 11,497 ,497
1,015 11,015 ,015
305 305
567 567
399 399
220 220 230 230
1,234 11,234 ,234
1,080 11,080 ,080
1,228 11,228 ,228
FY22 Q1
FY22 Q2
FY22 Q3
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
0 500
1000
1500
2000

Last Update: Jan 12, 2026 23:30:36
Number of affordable housing units
Quarter
1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 1,384 11,384 ,384 FY21 Q1
FY21 Q2
FY21 Q3
FY21 Q4
FY22 Q1
FY22 Q2
FY22 Q3
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
0 500
1000
1500

Sense of Place - Building community through celebrating our rich heritage, increasing access to recreational and cultural activities, and improving the relationship between the city and residents.

Owner: Alex Mercado
% #
On Track 11 2
Work Underway 21 4
Completed 68 13
Last Update: Jan 12, 2026 21:30:50
Number of permanent supportive housing units under development Quarter
1212
9090 9090 9090 9090 9090 9090 9090 9090 9090 9090 9090 9090 9090 9090 9090 9090 FY22 Q2
FY22 Q3
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
0 100
25 50
75 Strategic Goal 5 Progress 93%
Objectives: 3 Activity: 19

Increase large-scale recreation events (sports themed, food, etc.) that provide both social and economic benefits to the community.

Owner: Monique Leon
Update provided by Mirna Romero on Jun 30, 2024 07:00:01 Budget proposal for expanding our special events portfolio has been successfully adopted in Q4. Additional funds will support the planning and execution of special events to diversify our event formats to cater to a broader audience, ensuring wider visibility and participation.

Explore the option of forming a special event unit within the Community Services Department.

Owner: Monique Leon
Update provided by Jason Lass on Jul 13, 2023 18:18:40
Proposed year two Special Events division growth with additional staff, larger events, enhanced entertainment, and community engagement capacity.

Utilize volunteer-led hikes to help residents become familiar with trail and park opportunities in the community.

Owner: Moses Cortez
Update provided by Mirna Romero on Dec 31, 2025 08:00:02 Progress updated
Develop "on demand" registration capabilities to provide onsite registration or reservations at parks, fields, or facilities.

Owner: Monique Leon
Update provided by Mirna Romero on Jun 30, 2024 07:00:02 The Supplemental Insurance option is now functional. Staff is currently training on the use of this new feature.

Develop an additional performing arts venue within the City and/or renovating the Historic Civic Center to become the City’s premier performing and visual arts center.

Owner: Monique Leon
Update provided by Mirna Romero on Jul 30, 2024 14:56:33 New goal will be established based on direction of City Council to renovate HCC.

Activity 5.1.1
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 5.1.2
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
Activity 5.1.3
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%
Activity 5.1.4
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%
Activity 5.1.5
Jul 01, 2022 - Jun 30, 2024 Completed Progress 100%

Designate the Historic Civic Center as Corona's center for the arts and relocate all non-arts lessees.

Owner: Monique Leon
Update provided by Monique Leon on Dec 31, 2025 08:00:01 City Council approved a phase 2 approach to the renovation of the HCC and the transition of the programs to the location. Staff has met with an architecture firm to discuss the updates and improvements to the facility. Next steps are pending their DD submittal.

Promote the use of public spaces for certain festivals or shows to showcase arts and culture.

Owner: Monique Leon
Update provided by Mirna Romero on Jul 30, 2024 14:58:30 Phase II application period closes July. Recommendations will be taken to Council in June. Program is ongoing.

Review and revamp the City’s calendar of signature community events to clarify the City’s role, determine potential partners, and identify opportunities to celebrate diverse cultures.

Owner: Monique Leon
Update provided by Jason Lass on Apr 11, 2023 20:22:52
A revised and revamped City event calendar was presented to the Committee of the Whole on November 9, 2023. Staff have made recommendations for enhancement to the City's event schedule as part of the Fiscal Year 2024 budget.

Update the Mills Act Landmark list.

Owner: Colby Cataldi
Update provided by Joanne Coletta on Jun 30, 2024 07:00:01 The city's landmark list is updated. City is working on other amendments to the Historic Resources Ordinance to encourage more nominations for landmarks.

Anticipated in September 2024.

Reimagine the City of Corona's brand, identity, and story, and identify opportunities to brand City facilities to instill a sense of pride and make them more welcoming.

Owner: Cindy Solis
Update provided by Cindy Solis on Oct 12, 2023 15:11:53 On September 20th, Corona City Council provided final desired art direction of the City Seal. On October 4th, the Corona City Council reviewed the proposed Ordinance to amend the municipal code and adopt a new Corporate City Seal.

The second reading will take place on October 19th, and the new City Seal will take effect 30 days later on November 17. Implementation will follow.

Activity 5.1.6
Jul 01, 2022 - Jun 30, 2023 Work Underway
Progress 80%
Activity 5.1.7
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 5.2.1
Jul 01, 2020 - Jun 30, 2022 Completed Progress 100%
Activity 5.2.2
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 5.2.3
Jul 01, 2020 - Jun 30, 2022 Completed Progress 100%

Pursue opportunities to highlight the contributions of Latinx, Asian, Indigenous, and Black residents to Corona’s history, culture, and current community.

Owner: Monique Leon
Update provided by Bailey Ward on Apr 12, 2023 15:24:33 The Community Services Department have held Community Conversations for Hispanic Heritage and Black History Months. The City held its Community Conversations event for Black History Month on February 16, 2023. The next Community Conversations event will celebrate Asian American Pacific Islander (AAPI) Heritage Month and will be held on May 11, 2023
Ensure that City services can be accessed in both English and Spanish.

Owner: Cindy Solis
Update provided by Alex Mercado on Oct 26, 2022 20:44:46 Website translation, budget, Spanish and English PSAs, expanded bilingual pay.

Improve the City website for ease of use.

Owner: Cindy Solis
Update provided by Cindy Solis on Mar 30, 2025 07:00:01 New website launched Tuesday, April 8, 2025.

Identify opportunities to increase access to City services and spaces for people with disabilities.

Owner: Savat Khamphou
Update provided by Tracy Martin on Dec 31, 2025 08:00:01 Year 3: Project is complete.

Year 4: Waiting for purchase order to be issued; anticipate NTP in January 2026.

Year 5: Currently in project design. Anticipate plan check submittal in February 2026.

Activity 5.2.4
Jul 01, 2020 - Jun 30, 2022 Completed Progress 100%
Activity 5.3.1
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
Activity 5.3.2
Jul 01, 2020 - Jun 30, 2022 Completed Progress 100%
Activity 5.3.3
Jul 01, 2021 - Jun 30, 2022 Work Underway
Progress 70%

Develop an implementation plan for ADA improvements to City facilities and ensure ADA-required improvements are included as part of the City’s Capital Improvement Program planning.

Owner: Savat Khamphou
Update provided by Savat Khamphou on Jun 30, 2025 07:00:01 Study continues into the summer.

Explore the feasibility of expanding inclusive playground equipment across the City.

Owner: Moses Cortez
Update provided by Moses Cortez on Dec 31, 2025 08:00:01 Parks staff will continue looking for opportunities to incorporate inclusivity into future playground builds.

Ensure robust engagement with a broad cross section of all segments of the community when developing plans for new or renovated parks and facilities.

Owner: Moses Cortez
Update provided by Moses Cortez on Dec 31, 2025 08:00:01 Parks staff will continue to engage with the community as park projects and amenities are installed. We have also kept the parks commission engaged on amenities as they are being selected during the design process.

Increase the City’s support, coordination, and partnerships to enhance veteran services and programs.

Owner: Aminah Mears
Update provided by Tala Qasqas on Jun 30, 2025 07:00:01 Project is o n track at 85% complete (target complete date is October). -Aminah M.

Activity 5.3.4
Jul 01, 2021 - Jun 30, 2022 Work Underway
Progress 73%
Activity 5.3.5
Jul 01, 2021 - Jun 30, 2022 Work Underway
Progress 80%
Activity 5.3.6
Jul 01, 2020 - Jun 30, 2026 On Track Progress 85%
Activity 5.3.7
Jul 01, 2021 - Jan 01, 2025 On Track Progress 85%

Develop an Equal Employment Opportunity plan to ensure the City workforce reflects the racial and gender diversity of the community.

Owner: Lori Sassoon
Update provided by Angela Rivera on Mar 09, 2023 19:34:32 The EEOP is complete and has been communicated to all employees.

Last Update: Oct 31, 2025 17:30:46
Activity 5.3.8
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
% of residents who volunteered time to some group/activity in Corona at least once last month
Quarter
22% 22% 22% 22% 22% 22% 22% 22%
25% 25% 25% 25% 25% 25% 25% 25%
24% 24% 24% 24% 24% 24% 24% 24%
FY23 Q1 FY23 Q2 FY23 Q3 FY23 Q4 FY24 Q1 FY24 Q2 FY24 Q3 FY24 Q4 FY25 Q1 FY25 Q2 FY25 Q3 FY25 Q4 0%
5%
10%
15%
20%
25%
30%

High-Performing Government - Improve the efficiency and effectiveness of the City’s services to bring government into the 21st century.

Owner: Alex Mercado
% #
On Track 5 2
Work Underway 16 7
Not Started 7 3
Completed 73 32
Last Update: Oct 31, 2025 18:30:45
% of residents rating the community’s openness and acceptance towards people of diverse
Quarter
57% 57% 57% 57% 57% 57% 57% 57%
74% 74% 74% 74% 74% 74% 74% 74% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% FY23 Q1 FY23 Q2 FY23 Q3 FY23 Q4 FY24 Q1 FY24 Q2 FY24 Q3 FY24 Q4 FY25 Q1 FY25 Q2 FY25 Q3 FY25 Q4 FY26 Q1 0%
20%
40%
60%
80%
Strategic Goal 6 Progress 85%
Objectives: 5 Activity: 44

Review the Strategic Plan annually and track goals through established performance indicators to provide a framework for budget decisions.

Owner: Aminah Mears
Update provided by Jacob Ellis on Dec 20, 2022 15:28:05 Quarterly and Annual Reporting process now in place.

Fully revise the Strategic Plan every four years and include multiple stakeholders in the planning process.

Owner: Aminah Mears
Update provided by Tala Qasqas on Jun 30, 2025 07:00:01 Still in progress. The planning process should start in Q3 of FY 26. -Aminah M.

Develop annual department work plans based on the Strategic Plan and the City’s budget.

Owner: Aminah Mears
Update provided by Tala Qasqas on Aug 05, 2025 20:29:54 All FY26 work plans have been submitted and are under review by CMO.

Ensure annual reporting on Strategic Plan and departmental work plan milestones and performance measures.

Owner: Aminah Mears
Update provided by Aminah Mears on Oct 31, 2023 22:06:30 Quarterly reports ongoing; the first Annual Report was published on October 10, 2023. FY24 qtr 1 report completed.

Use the open data portal to increase transparency and help residents engage with City government.

Owner: Chris McMasters
Update provided by Alex Mercado on Feb 23, 2023 23:23:15 Ongoing updates are made to the open data portal; recent changes have been made to community development and homeless dashboard pages.

Activity 6.1.1
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 6.1.2
Jul 01, 2024 - Jun 30, 2025 Work Underway
Progress 90%
Activity 6.1.3
Jul 01, 2021 - Jun 30, 2026 On Track Progress 90%
Activity 6.1.4
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 6.1.5
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%

Quantify results from programs to drive process improvements and evaluation efforts.

Owner: Aminah Mears
Update provided by Alex Mercado on Oct 26, 2022 21:16:14 Performance indicators established for major services.

Develop an external communication plan to tell our story, build trust between the City and residents, help people get to know their City on a personal level, remember our history, and build a sense of pride by leveraging social media, internet, print, and other forms of two-way communication and engagement with residents.

Owner: Cindy Solis
Update provided by Alex Mercado on Oct 26, 2022 21:10:41 Plan presented at the May ‘21 Council Study Session.

Establish regular community satisfaction surveys to gather statistically significant data, track residential concerns over time, and ensure that services and service levels are consistent with community needs and wants.

Owner: Aminah Mears
Update provided by Justin Tucker on Jan 02, 2024 15:45:49 2023 Community Survey completed in Fall 2023 with 972 responses. Survey results were presented to City Council in October 2023.

Proactively pursue, and incorporate, resident input into all major planning efforts.

Owner: Anne Turner
Update provided by Anne Turner on Apr 11, 2023 20:25:48 All planning efforts by the Community Services Department have incorporated significant input from the Corona Community. Multiple surveys were launched for each initiative, including but not limited to electronic surveys, paper surveys, social media engagement, leaves in the parks, pop-up events, and doorknocking. Regular discussions are also held with the Parks and Recreation Commission, the Library Board of Trustees, and the Trails Work Group.

Activity 6.1.6
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 6.2.1
Jul 01, 2020 - Jun 30, 2022 Completed Progress 100%
Activity 6.2.2
Jul 01, 2020 - Jun 30, 2022 Completed Progress 100%
Activity 6.2.3
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%

Increase the frequency, quality, and quantity of resident feedback and engagement that better reaches the “silent majority,” as well as diverse and historically underrepresented communities.

Owner: Cindy Solis
Update provided by Andrew Kim on Jan 16, 2024 20:40:31
Per Shaughn Hull, this activity is complete as it is ongoing and his department continues to improve the output of his department.

Promote volunteerism through the creation of a volunteer strategy and recognition program to encourage, recognize, support, and enhance volunteer efforts.

Owner: Monique Leon
Update provided by Bailey Ward on Apr 12, 2023 15:28:14 New Volunteer Program Coordinator position established in Community Services Department; monthly volunteer orientations hosted in person; website updated with all city volunteer opportunities; volunteer recognition event held in September 2022; continuing to grow volunteerism in Corona.

Conduct annual employee engagement surveys and establish standard internal metrics to track engagement.

Owner: Lori Sassoon
Update provided by Lori Sassoon on Sep 30, 2025 07:00:01 Employee Engagement Survey completed July 2025; results shared with Directors; Department Action Plans developed to address challenges.

Ensure competitive salaries and benefits by reviewing
classification and compensation every three to five years and make appropriate adjustments based on data.

Update provided by Alex Mercado on Oct 26, 2022 21:15:11 Class and Comp. Study completed.

Develop stronger performance management processes,
including consistent annual performance evaluations for all staff to ensure accountability, professional conduct, and adaptation to change.

Update provided by Alex Mercado on Feb 23, 2023 23:24:18 Electronic Performance Evaluation launched, and training completed by Managers and Supervisors.

Activity 6.2.4
Jul 01, 2020 - Jun 30, 2022 Completed Progress 100%
Activity 6.2.5
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
Activity 6.3.1
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 6.3.2
Jul 01, 2020 - Jun 30, 2022 Completed Progress 100%
Activity 6.3.3
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%

Establish career development plans for all staff members.

Update provided by Alex Mercado on Feb 23, 2023 23:24:27 Career development plans developed and included in annual performance evaluation process.

Create a formalized staff training and development program on a wide range of topics, with a focus on increasing management skills for supervisors.

Owner: Lori Sassoon
Update provided by Lori Sassoon on Dec 31, 2025 08:00:02 Work was on hold this quarter on Corona University, our new and updated employee development initiative to provide training for employees at all levels of the organization. Our OD Officer was on maternity leave this quarter. Before she left, the draft curriculum was developed for each track of the program, and the first two courses are planned to launch in Q3 2026. This project will be her top priority when she returns in February 2026.

Explore the option of instituting an employee mentoring program that pairs new staff with seasoned mentors.

Owner: Lori Sassoon
Update provided by Lori Sassoon on Dec 31, 2025 08:00:03 The previous Mentoring Program will be combined into the new Corona University program launching in 2026. This project has been on hold during the maternity leave of the OD & Training Officer. Corona University is her top priority when she returns in February 2026.

Review and revamp the employee wellness program.

Owner: Lori Sassoon
Update provided by Angela Rivera on Jul 20, 2023 16:17:14 The wellness program is established, and a committee has been created for every category.

Develop a new Employee Orientation that reinforces
organizational values, goals, and helps provide an exciting onboarding experience.

Owner: Lori Sassoon
Update provided by Kelsey Kenz on Jun 26, 2023 15:47:35 New Hire Orientation complete. Launched 6/27/23.

Activity 6.3.4
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
Activity 6.3.5
Jul 01, 2021 - Dec 31, 2026 Work Underway
Progress 20%
Activity 6.3.6
Jul 01, 2023 - Dec 31, 2026 Work Underway
Progress 0%
Activity 6.3.7
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%
Activity 6.3.8
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%

Review, revise, and simplify personnel policies to improve readability, reduce the number of policies, and embrace forward-thinking employment policies and practices that will enhance the City’s ability to attract, reward, and retain top talent.

Owner: Lori Sassoon
Update provided by Lori Sassoon on Dec 31, 2025 08:00:01 Further progress on this activity is on hold pending completion of the WorkDay project in Q2 2026, as staff resources are devoted to that high-priority initiative.

Streamline and simplify the process for recruiting and hiring new employees to reflect best practices.

Owner: Lori Sassoon
Update provided by Kelsey Kenz on Jul 03, 2023 16:31:42 Hiring Guide submitted for approval.

Establish a staff recognition program/policy and a retiring employee recognition program/policy to recognize the amazing efforts across the organization and thank long-time employees who are retiring from service.

Update provided by Angela Rivera on Jul 20, 2023 16:15:35 Employee recognition is complete.

Conduct periodic third-party audits in key service areas.

Owner: Kim Sitton
Update provided by Kim Sitton on Dec 31, 2025 08:00:01
Item to be completed on an as-needed basis
Activity 6.3.9
Jul 01, 2022 - Jun 30, 2026 Work Underway
Progress 70%
Activity 6.3.10
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 6.3.11
Jul 01, 2021 - Jun 30, 2023 Completed Progress 100%
Activity 6.4.1
Jul 01, 2020 - Jun 30, 2026 Not Started Progress 0%

Clearly define levels of service and develop metrics to gauge the City’s success or failure at meeting or improving upon service levels.

Owner: Aminah Mears
Update provided by Alex Mercado on Nov 08, 2022 17:23:06 FY26
Implement quality improvements, service modifications, or program closures as needed.

Owner: Aminah Mears
Update provided by Aminah Mears on Jan 29, 2025 22:26:48 Ongoing: services and programs continue to be reviewed annually; modifications are implemented as needed.

Move Voiceover IP Operations to the Cloud.

Owner: Jim Aukerman
Update provided by Jim Aukerman on Sep 30, 2025 07:00:01 Public Works (City Hall 2nd Floor) was migrated to Teams calling on 9/10/25.

Next department/divisions scheduled for migration is Community Services to include City Hall 2nd Floor, Building Maintenance , Circle City Center, Senior Center, Vicentia Activity Center, Civic Gym on Wed, 10/15.

Develop a concierge program for building permits.

Owner: Colby Cataldi
Update provided by Joanne Coletta on Apr 04, 2023 23:16:42 The Department successfully recruited full time positions at the permit counter to assist customers with permits and to monitor review times on plan reviews based on the city's established review times.

Utilize customer survey reviews where possible, including for plan check and building inspections.

Owner: Colby Cataldi
Update provided by Alex Mercado on Oct 26, 2022 21:11:38 Survey auto generated for every customer.

Activity 6.4.2
Jul 01, 2025 - Jun 30, 2026 Not Started Progress 0%
Activity 6.4.3
Jul 01, 2020 - Jun 30, 2026 On Track Progress 60%
Activity 6.4.4
Jul 01, 2022 - Jun 30, 2026 Work Underway
Progress 75%
Activity 6.4.5
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%
Activity 6.4.6
Jul 01, 2020 - Jun 30, 2021 Completed Progress 100%

Meet periodically with representatives of the local building and development industry to discuss issues of mutual concern.

Owner: Colby Cataldi
Update provided by Joanne Coletta on Apr 04, 2023 23:18:06 First meeting in 2022. Additional meetings to be scheduled.

Build a high-performing team between Council and City
management.

Owner: Jacob Ellis
Update provided by Alex Mercado on Oct 26, 2022 21:16:53 Orientations, workshops, and more implemented and ongoing.

Review and clarify roles and responsibilities of the Council, staff, Commissions, and Committees.

Owner: Aminah Mears
Update provided by Alex Mercado on Feb 23, 2023 23:26:43 Orientation materials updated for new elected and appointed officials; orientation to take place after the addition of new Council members following an election.

Increase accountability by establishing standard annual performance reporting to Council
Owner: Aminah Mears
Update provided by Alex Mercado on Oct 26, 2022 21:14:13 Regular quarterly reports implemented in Q1 ’22.

Hold bi-annual Council workshops for policy making and
financial planning.

Owner: Aminah Mears
Update provided by Alex Mercado on Feb 23, 2023 23:27:17 Workshops held Fall ’20, Spring ’21, Fall ’21, Spring ’22, Fall ’22, Spring '23.

Activity 6.4.7
Jul 01, 2021 - Jun 30, 2026 Completed Progress 100%
Activity 6.4.8
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 6.4.9
Jul 01, 2020 - Jun 30, 2025 Completed Progress 100%
Activity 6.4.10
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
Activity 6.4.11
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%

Enhance state and federal advocacy efforts using contract lobbyists and dedicated staff support.

Owner: Aminah Mears
Update provided by Carmen Zambrano on Aug 14, 2023 20:40:37 New federal lobbyist now under contract and beginning onboarding with Council and Staff. Additionally, supporting departments with grants.

Pursue meaningful award and certification opportunities to evaluate municipal services and better demonstrate the talent, commitment, outcomes achieved by the City for its residents.

Owner: Justin Tucker
Update provided by Nicole McDaniel on Jan 22, 2025 16:37:48 IT plans to submit an application for the Smart 20 awards, time permitting.

Applications are due January 24, 2025.

Develop a management cycle calendar to ensure effective, efficient sequencing of key annual organizational processes.

Owner: Jacob Ellis
Update provided by Alex Mercado on Oct 26, 2022 21:14:33 Mgmt. cycle calendar completed and reviewed regularly
Replace the Enterprise Resource Planning (ERP) system.

Owner: Mike Enriquez
Update provided by Mike Enriquez on Aug 11, 2025 17:02:37 Status Update Accomplishments:

Initial data migration loads and the initial round for functional testing were completed.

Roadblocks:

No significant roadblocks reported at this stage.

Next Steps:

Proceed with validation of migrated data and continue rounds of functional testing and configuration.

Activity 6.4.12
Jul 01, 2020 - Jun 30, 2023 Completed Progress 100%
Activity 6.4.13
Jul 01, 2021 - Jun 30, 2026 Completed Progress 100%
Activity 6.4.14
Jul 01, 2021 - Jun 30, 2022 Completed Progress 100%
Activity 6.4.15
Jul 01, 2022 - Jun 30, 2026 Work Underway
Progress 40%

Finalize the development of the Electronic Document
Management System (EDMS).

Owner: Mike Enriquez
Update provided by Mike Enriquez on Jun 30, 2025 07:00:01 Accomplishments:

The LaserFiche EDMS system has been launched and is accessible to all departments.

The legacy archive document system (Questys) has been successfully replaced.

Public search functionality for City Clerk and Building documents is now available via the website.

Next Steps:

Collaborate with individual departments to enhance utilization of the system for additional document types.
✓Training
✓Deployment
Increase the number of online options for all major City services that can be offered virtually
Owner: Mike Enriquez
Update provided by Mike Enriquez on Jun 30, 2025 07:00:01 Accomplishments:

Launched GovQA in collaboration with the IT Department to digitize the tracking of police-related records and document requests.

Implemented a digital portal, replacing the previous system of online forms and manual tracking.

Enabled residents to request police documents online, reducing the need for in-person visits to the Police Department counter.

Next Steps:

Continue monitoring system performance and user feedback to ensure optimal functionality.

Provide additional training and support to staff and residents as needed.

Explore opportunities to digitize additional processes within the department.

Develop a program to recognize and reward innovations and efficiency gains created by employees.

Owner: Lori Sassoon
Update provided by Lori Sassoon on Sep 30, 2025 07:00:01 This program has been on hold due to staff turnover, but will be reinstituted for its next cycle in 2026.

Activity 6.4.16
Jul 01, 2022 - Mar 31, 2025 Completed Progress 100%
Activity 6.4.17
Jul 01, 2021 - Jun 30, 2026 Work Underway
Progress 75%
Activity 6.5.1
Jul 01, 2023 - Jun 30, 2024 Completed Progress 100%

Review and restructure City departments as needed to improve efficiency and achieve organizational objectives.

Owner: Jacob Ellis
Update provided by Alex Mercado on Oct 26, 2022 21:18:04 Major restructure completed Q1 FY22.

Improve the quality and consistency of customer service, by training staff on basic standards.

Owner: Lori Sassoon
Update provided by Kelsey Kenz on Oct 02, 2023 16:10:21 Customer Service training was held 9/12-9/14.

Promote collaboration by forming more cross-departmental teams to help solve problems, manage large projects, and get people working together.

Owner: Aminah Mears
Update provided by Donna Finch on Apr 25, 2023 23:53:22 Cross-departmental teams formed for several projects and programs, including CIP Revamp, Business Process Mapping project, and Wellness Committee.

Evaluate workspace layouts in the building to identify ways to improve teamwork, collaboration, and information sharing through better physical layout.

Owner: Aminah Mears
Update provided by Aminah Mears on Jan 29, 2025 22:06:01 Not started yet.

Activity 6.5.2
Jul 01, 2020 - Jun 30, 2026 Completed Progress 100%
Activity 6.5.3
Jul 01, 2023 - Jun 30, 2024 Completed Progress 100%
Activity 6.5.4
Jul 01, 2022 - Jun 30, 2023 Completed Progress 100%
Activity 6.5.5
Jul 01, 2024 - Jun 30, 2025 Not Started Progress 0%

Last Update: Jan 14, 2026 20:30:52
% of employees agreeing or strongly agreeing that they would recommend the City as a place to work
Quarter
75% 75% 75% 75% 75% 75% 75% 75%

91.66% 991.66% 1.66%
81% 81% 81% 81% 81% 81% 81% 81%
72% 72% 72% 72% 72% 72% 72% 72%
86% 86% 86% 86% 86% 86% 86% 86%
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
FY26 Q3
FY26 Q4
0%
25%
50%
75%
100%

Last Update: Jan 05, 2026 20:30:33
% of major City services that are offered virtually
Quarter
60% 60% 60% 60% 60% 60% 60% 60%
80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 82% 82% 82% 82%
84% 84% 84% 84% 84% 84% 84% 84% 84% 84%
86% 86%
88% 88% 88% 88% 88% 88%
FY21 Q1
FY21 Q2
FY21 Q3
FY21 Q4
FY22 Q1
FY22 Q2
FY22 Q3
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
0%
25%
50%
75%
100%

Last Update: Jan 14, 2026 20:30:52
Employee turnover rate
Quarter
9%9%
5%5%

7.1% 7.1%

4.22% 44.22% .22%

2.89% 22.89% .89%

4.42% 44.42% .42% 4.49% 44.49% .49% 4.37% 44.37% .37%

4.96% 44.96% .96%

5.89% 55.89% .89%

4.44% 44.44% .44%

2.9% 2.9%

4.2% 4.2% 4%4%

2.5% 2.5%
FY22 Q4
FY23 Q1
FY23 Q2
FY23 Q3
FY23 Q4
FY24 Q1
FY24 Q2
FY24 Q3
FY24 Q4
FY25 Q1
FY25 Q2
FY25 Q3
FY25 Q4
FY26 Q1
FY26 Q2
0%
2%
4%
6%
8%
10%

GL
12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
110 GENERAL FUND
00 NOT APPLICABLE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 0.00 18,169.77 119,801.81 0.00 (119,801.81) 0.00 41141 SP COMP-BILINGUAL 0.00 38.30 368.52 0.00 (368.52) 0.00 41200 TEMPORARY EMPLOYEES 0.00 1,521.10 10,119.02 0.00 (10,119.02) 0.00 41300 OVERTIME 0.00 0.00 1,849.61 0.00 (1,849.61) 0.00
41510 PST DEFERRED COMPENSATION 0.00 19.77 131.56 0.00 (131.56) 0.00 41520 TIERED EMP DEF COMPENSATION 0.00 300.00 600.00 0.00 (600.00) 0.00 41530 TIERED RHS BENEFIT 0.00 425.00 850.00 0.00 (850.00) 0.00 41910 PERS-NORMAL 0.00 2,099.41 13,855.60 0.00 (13,855.60) 0.00 41920 MEDICARE 0.00 569.71 3,774.11 0.00 (3,774.11) 0.00 41929 SHORT TERM DISABILITY 0.00 52.74 342.81 0.00 (342.81) 0.00 41930 LONG TERM DISABILITY 0.00 87.48 568.62 0.00 (568.62) 0.00 41931 WORKERS COMP 0.00 506.89 3,210.17 0.00 (3,210.17) 0.00 41932 STATE UNEMPLOYMENT INSURANCE 0.00 18.04 120.51 0.00 (120.51) 0.00 41940 HEALTH INSURANCE 0.00 898.06 9,880.09 0.00 (9,880.09) 0.00 41946 LIFE INSURANCE 0.00 104.20 677.30 0.00 (677.30) 0.00 41951 HEALTH ALLOWANCE CREDIT 0.00 51.18 562.98 0.00 (562.98) 0.00 TOTAL FOR SALARIES-BENEFITS 0.00 24,861.65 166,712.71 0.00 (166,712.71) 0.00

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 14,868,724.68 0.00 0.00 0.00 14,868,724.68 0.00 42020 MINOR EQUIPMENT & FURNITURE 0.00 2,071.94 12,969.26 0.00 (12,969.26) 0.00 42055 COMPUTER EQUIPMENT & 16,429.63 1,684.19 668,974.88 492,202.55 (1,144,747.80) 7,067.58 42200 ADVERTISING EXPENSE 0.00 0.00 693.90 0.00 (693.90) 0.00 42305 PBLC SFTY RADIO COMMUNICATION 13,807.74 278.84 14,061.38 25.20 (278.84) 102.01 42310 PHONES, FAX, ISDN LINES 0.00 0.00 21,580.28 0.00 (21,580.28) 0.00 42350 PROGRAM EXPENDITURES 0.00 0.00 290.40 0.00 (290.40) 0.00 42811 MAINTENANCE & OPERATING 0.00 14,257.60 14,257.60 0.00 (14,257.60) 0.00 42900 PROF. & CONT. SVCS 3,284,764.54 185,919.59 1,165,230.02 3,115,648.45 (996,113.93) 130.32 42912 CAD DISPATCH SERVICES 5,769.72 0.00 0.00 5,769.72 0.00 100.00 43300 CONSTRUCTION CONTRACTS 0.00 0.00 21.45 590,665.00 (590,686.45) 0.00 43301 CAPITAL IMPROVEMENTS 1,844,285.24 0.00 56,389.51 1,997,421.76 (209,526.03) 111.36 43400 LEGAL SERVICES-SPECIAL COUNSEL 0.00 85,674.73 85,953.73 0.00 (85,953.73) 0.00 43500 BOOKS 0.00 189.13 1,785.05 0.00 (1,785.05) 0.00
43722 PREVENTION & MAINTENANCE 6,000.00 0.00 0.00 6,000.00 0.00 100.00 43724 OUTSIDE SERVICES - LABOR 0.00 0.00 0.00 1,560.00 (1,560.00) 0.00 43727 INSPECTION 96,304.78 0.00 47,119.69 50,241.59 (1,056.50) 101.09 TOTAL FOR SERVICES-SUPPLIES 20,136,086.33 290,076.02 2,089,327.15 6,259,534.27 11,787,224.91 41.46

CAPITAL OUTLAY
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01/15/2026
Current Time: 06:11:12
User:

Report: Page 244 of 447
GL
12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
45100 LICENSED VEHICLES 62,270.04 0.00 61,729.31 540.73 0.00 100.00 45400 LAND 0.00 (1,626.29) 2,281,027.31 0.00 (2,281,027.31) 0.00 TOTAL FOR CAPITAL OUTLAY 62,270.04 (1,626.29) 2,342,756.62 540.73 (2,281,027.31) 3,763.12 TOTAL FOR NOT APPLICABLE 20,198,356.37 313,311.38 4,598,796.48 6,260,075.00 9,339,484.89 53.76 10 CITY COUNCIL

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 114,000.00 9,500.00 57,000.00 0.00 57,000.00 50.00 41510 PST DEFERRED COMPENSATION 296.40 24.70 148.20 0.00 148.20 50.00 41910 PERS-NORMAL 10,515.36 876.28 5,257.68 0.00 5,257.68 50.00 41912 PERS-UNFUNDED 4,324.00 0.00 4,324.00 0.00 0.00 100.00 41920 MEDICARE 4,109.49 349.81 2,101.50 0.00 2,007.99 51.13 41931 WORKERS COMP 1,596.00 133.00 798.00 0.00 798.00 50.00 41940 HEALTH INSURANCE 11,457.72 3,080.85 17,536.25 0.00 (6,078.53) 153.05 41945 OPT OUT HEALTH INSURANCE 25,584.00 0.00 0.00 0.00 25,584.00 0.00 41946 LIFE INSURANCE 832.00 69.35 416.10 0.00 415.90 50.01 TOTAL FOR SALARIES-BENEFITS 172,714.97 14,033.99 87,581.73 0.00 85,133.24 50.70

SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 500.00 0.00 0.00 0.00 500.00 0.00 42220 PROMOTIONAL/PUBLIC OUTREACH 11,000.00 0.00 79.58 0.00 10,920.42 0.72 42300 WIRELESS COMMUNICATION 4,058.00 211.87 1,059.00 0.00 2,999.00 26.09 42320 POSTAGE & SHIPPING 100.00 0.00 0.69 0.00 99.31 0.69 42340 OFFICE SUPPLIES 500.00 0.00 0.00 0.00 500.00 0.00 42350 PROGRAM EXPENDITURES 1,000.00 0.00 12.50 0.00 987.50 1.25 42355 MEETING EXPENDITURES 3,800.00 291.98 1,280.15 0.00 2,519.85 33.68 42710 MILEAGE/VEHICLE EXP REIMB 500.00 0.00 0.00 0.00 500.00 0.00 43100 MEMBERSHIP & DUES 100.00 0.00 60.00 0.00 40.00 60.00 43200 CONFERENCE, TRAINING & TRAVEL 8,000.00 0.00 2,471.18 0.00 5,528.82 30.88 TOTAL FOR SERVICES-SUPPLIES 29,558.00 503.85 4,963.10 0.00 24,594.90 16.79 TOTAL FOR CITY COUNCIL 202,272.97 14,537.84 92,544.83 0.00 109,728.14 45.75 11 CITY MANAGER'S OFFICE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,771,564.42 121,971.93 760,929.30 0.00 1,010,635.12 42.95 41103 OUT OF CLASS PAY 0.00 829.60 3,880.06 0.00 (3,880.06) 0.00 41141 SP COMP-BILINGUAL 15,480.00 1,460.90 9,488.16 0.00 5,991.84 61.29 41200 TEMPORARY EMPLOYEES 86,429.09 5,690.32 34,535.91 0.00 51,893.18 39.95 41300 OVERTIME 5,000.00 229.32 229.32 0.00 4,770.68 4.58 41400 SPECIAL DUTY PAY 0.00 0.00 47.17 0.00 (47.17) 0.00 41410 AUTO ALLOWANCE 14,880.00 869.74 5,648.67 0.00 9,231.33 37.96 41500 DEFERRED COMPENSATION MATCH 43,645.33 453.84 2,026.24 0.00 41,619.09 4.64 LUISN Page: 2 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
Current Time: 06:11:12
User:

Report: Page 245 of 447
GL
12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41510 PST DEFERRED COMPENSATION 251.64 55.73 308.00 0.00 (56.36) 122.39 41520 TIERED EMP DEF COMPENSATION 7,158.00 6,878.50 13,607.00 0.00 (6,449.00) 190.09 41530 TIERED RHS BENEFIT 17,310.00 4,112.50 7,975.00 0.00 9,335.00 46.07 41600 LONGEVITY 21,641.81 1,240.32 7,929.18 0.00 13,712.63 36.63 41660 TUITION REIMBURSEMENT 530.00 0.00 0.00 0.00 530.00 0.00 41700 ANNUAL LEAVE BUYBACK 51,907.28 28,086.45 41,020.07 0.00 10,887.21 79.02 41710 ANNUAL LEAVE OVER MAX 3,479.00 0.00 0.00 0.00 3,479.00 0.00 41910 PERS-NORMAL 216,274.90 11,213.26 69,753.49 0.00 146,521.41 32.25 41912 PERS-UNFUNDED 124,492.00 0.00 116,360.00 0.00 8,132.00 93.46 41920 MEDICARE 58,869.25 5,257.13 28,204.15 0.00 30,665.10 47.90 41929 SHORT TERM DISABILITY 5,669.02 500.09 3,119.07 0.00 2,549.95 55.01 41930 LONG TERM DISABILITY 12,046.64 829.40 5,172.95 0.00 6,873.69 42.94 41931 WORKERS COMP 38,979.78 2,819.32 17,772.68 0.00 21,207.10 45.59 41932 STATE UNEMPLOYMENT INSURANCE 1,779.28 146.45 789.76 0.00 989.52 44.38 41940 HEALTH INSURANCE 342,845.22 10,153.95 112,344.59 0.00 230,500.63 32.76 41945 OPT OUT HEALTH INSURANCE 10,152.00 348.00 3,753.42 0.00 6,398.58 36.97 41946 LIFE INSURANCE 14,349.99 987.98 6,162.02 0.00 8,187.97 42.94 41951 HEALTH ALLOWANCE CREDIT 0.00 674.73 7,052.62 0.00 (7,052.62) 0.00 41996 VACANCY FACTOR (438.00) 0.00 0.00 0.00 (438.00) 0.00 TOTAL FOR SALARIES-BENEFITS 2,864,296.65 204,809.46 1,258,108.83 0.00 1,606,187.82 43.92

SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 23,572.00 4,036.10 8,886.30 0.00 14,685.70 37.69 42012 AUDIO VISUAL 2,000.00 0.00 979.52 0.00 1,020.48 48.97 42020 MINOR EQUIPMENT & FURNITURE 800.00 0.00 217.44 0.00 582.56 27.18 42055 COMPUTER EQUIPMENT & 3,500.00 980.65 1,383.34 0.00 2,116.66 39.52 42101 SAFETY SHOES - MOU ITEM 217.00 0.00 0.00 0.00 217.00 0.00 42200 ADVERTISING EXPENSE 4,000.00 511.43 1,141.08 0.00 2,858.92 28.52 42220 PROMOTIONAL/PUBLIC OUTREACH 28,000.00 4,248.00 8,380.68 0.00 19,619.32 29.93 42300 WIRELESS COMMUNICATION 6,340.00 155.15 1,016.45 0.00 5,323.55 16.03 42320 POSTAGE & SHIPPING 1,850.00 0.00 463.53 0.00 1,386.47 25.05 42340 OFFICE SUPPLIES 6,500.00 215.04 3,202.14 0.00 3,297.86 49.26 42345 FIRST AID KIT SUPPLIES 200.00 0.00 2.91 0.00 197.09 1.45 42350 PROGRAM EXPENDITURES 57,676.38 (604.57) 8,887.95 20,957.00 27,831.43 51.74 42355 MEETING EXPENDITURES 10,000.00 719.15 3,941.03 0.00 6,058.97 39.41 42710 MILEAGE/VEHICLE EXP REIMB 250.00 0.00 0.00 0.00 250.00 0.00 42800 EQUIPMENT MAINTENANCE 750.00 321.04 627.86 0.00 122.14 83.71 42900 PROF. & CONT. SVCS 3,106,181.52 24,867.50 69,468.22 1,741,125.81 1,295,587.49 58.29 43100 MEMBERSHIP & DUES 111,648.00 40,370.15 65,187.65 0.00 46,460.35 58.38 43110 EMPLOYEE ENGAGEMENT 25,000.00 62.72 212.68 0.00 24,787.32 0.85 43200 CONFERENCE, TRAINING & TRAVEL 30,900.00 553.80 15,259.24 0.00 15,640.76 49.38 LUISN Page: 3 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
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Report: Page 246 of 447
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12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
TOTAL FOR SERVICES-SUPPLIES 3,419,384.90 76,436.16 189,258.02 1,762,082.81 1,468,044.07 57.06 TOTAL FOR CITY MANAGER'S OFFICE 6,283,681.55 281,245.62 1,447,366.85 1,762,082.81 3,074,231.89 51.07 12 TREASURER

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 2,400.00 200.00 1,200.00 0.00 1,200.00 50.00 41500 DEFERRED COMPENSATION MATCH 1,900.00 304.30 1,013.50 0.00 886.50 53.34 41520 TIERED EMP DEF COMPENSATION 600.00 150.00 300.00 0.00 300.00 50.00 41910 PERS-NORMAL 276.72 23.06 138.36 0.00 138.36 50.00 41912 PERS-UNFUNDED 160.00 0.00 160.00 0.00 0.00 100.00 41920 MEDICARE 430.72 41.89 209.85 0.00 220.87 48.72
41931 WORKERS COMP 33.60 2.80 16.80 0.00 16.80 50.00
41940 HEALTH INSURANCE 0.00 770.00 4,620.00 0.00 (4,620.00) 0.00 41945 OPT OUT HEALTH INSURANCE 9,240.00 0.00 0.00 0.00 9,240.00 0.00 41946 LIFE INSURANCE 66.00 5.50 33.00 0.00 33.00 50.00
TOTAL FOR SALARIES-BENEFITS 15,107.04 1,497.55 7,691.51 0.00 7,415.53 50.91 TOTAL FOR TREASURER 15,107.04 1,497.55 7,691.51 0.00 7,415.53 50.91 13 DEBT SERVICE

SERVICES-SUPPLIES
42500 RENTS & LEASES 0.00 0.00 2,862,856.09 0.00 (2,862,856.09) 0.00 42900 PROF. & CONT. SVCS 9,894.00 500.00 2,653.66 0.00 7,240.34 26.82 44000 DEBT SERVICE-PRINCIPAL 3,604,597.00 0.00 0.00 0.00 3,604,597.00 0.00 44001 DS PRINCIPAL 2021 POBS 12,383,406.00 0.00 0.00 0.00 12,383,406.00 0.00 44100 INTEREST EXPENSE 637,976.00 0.00 68,628.90 0.00 569,347.10 10.75 44101 DS INTEREST 2021 POBS 3,071,855.00 0.00 1,411,779.38 0.00 1,660,075.62 45.95 TOTAL FOR SERVICES-SUPPLIES 19,707,728.00 500.00 4,345,918.03 0.00 15,361,809.97 22.05 TOTAL FOR DEBT SERVICE 19,707,728.00 500.00 4,345,918.03 0.00 15,361,809.97 22.05 15 HUMAN RESOURCES

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,048,195.42 76,144.03 463,604.27 0.00 584,591.15 44.22 41103 OUT OF CLASS PAY 0.00 2,576.00 5,612.90 0.00 (5,612.90) 0.00 41141 SP COMP-BILINGUAL 3,870.00 292.18 1,897.63 0.00 1,972.37 49.03 41200 TEMPORARY EMPLOYEES 0.00 2,213.59 13,933.36 0.00 (13,933.36) 0.00 41300 OVERTIME 6,000.00 0.00 344.19 0.00 5,655.81 5.73
41410 AUTO ALLOWANCE 5,760.00 434.87 2,824.34 0.00 2,935.66 49.03 41500 DEFERRED COMPENSATION MATCH 19,000.00 985.52 3,513.90 0.00 15,486.10 18.49 41520 TIERED EMP DEF COMPENSATION 6,000.00 1,500.00 2,850.00 0.00 3,150.00 47.50 41530 TIERED RHS BENEFIT 12,000.00 3,000.00 5,750.00 0.00 6,250.00 47.91 41600 LONGEVITY 3,000.00 230.74 1,407.53 0.00 1,592.47 46.91 LUISN Page: 4 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
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Report: Page 247 of 447
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12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41700 ANNUAL LEAVE BUYBACK 41,866.00 35,263.60 42,280.60 0.00 (414.60) 100.99 41910 PERS-NORMAL 121,649.04 8,839.69 53,834.66 0.00 67,814.38 44.25 41912 PERS-UNFUNDED 77,517.00 0.00 77,517.00 0.00 0.00 100.00 41920 MEDICARE 33,660.42 3,688.72 16,174.72 0.00 17,485.70 48.05 41929 SHORT TERM DISABILITY 3,354.21 312.20 1,900.81 0.00 1,453.40 56.66 41930 LONG TERM DISABILITY 7,127.72 517.78 3,152.51 0.00 3,975.21 44.22 41931 WORKERS COMP 21,214.88 1,602.14 9,783.12 0.00 11,431.76 46.11 41932 STATE UNEMPLOYMENT INSURANCE 997.83 106.66 483.58 0.00 514.25 48.46 41940 HEALTH INSURANCE 256,890.48 8,071.36 83,301.36 0.00 173,589.12 32.42 41946 LIFE INSURANCE 8,490.02 616.76 3,755.13 0.00 4,734.89 44.22 41951 HEALTH ALLOWANCE CREDIT 0.00 406.56 4,146.26 0.00 (4,146.26) 0.00 41996 VACANCY FACTOR (32,397.00) 0.00 0.00 0.00 (32,397.00) 0.00 TOTAL FOR SALARIES-BENEFITS 1,644,196.02 146,802.40 798,067.87 0.00 846,128.15 48.53

SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 5,700.00 0.00 511.91 0.00 5,188.09 8.98 42034 SAFETY MATERIALS/CONSTRUCTION 5,100.00 0.00 3,542.65 1,400.00 157.35 96.91 42055 COMPUTER EQUIPMENT & 0.00 0.00 321.86 0.00 (321.86) 0.00 42101 SAFETY SHOES - MOU ITEM 350.00 0.00 0.00 0.00 350.00 0.00 42200 ADVERTISING EXPENSE 63,100.00 10,545.00 14,491.22 11,718.00 36,890.78 41.53 42300 WIRELESS COMMUNICATION 500.00 76.74 921.73 0.00 (421.73) 184.34 42320 POSTAGE & SHIPPING 1,700.00 0.00 627.85 0.00 1,072.15 36.93 42340 OFFICE SUPPLIES 21,107.79 653.15 3,168.35 11,607.79 6,331.65 70.00 42345 FIRST AID KIT SUPPLIES 120.00 0.00 33.11 0.00 86.89 27.59 42350 PROGRAM EXPENDITURES 15,000.00 3,012.14 7,648.53 0.00 7,351.47 50.99 42900 PROF. & CONT. SVCS 409,574.87 33,191.73 201,827.43 159,196.20 48,551.24 88.14 43041 MANDATED SAFETY TRAINING 150,950.00 0.00 12,221.00 104,785.00 33,944.00 77.51 43100 MEMBERSHIP & DUES 7,000.00 0.00 2,788.99 0.00 4,211.01 39.84 43110 EMPLOYEE ENGAGEMENT 35,000.00 2,077.90 10,037.07 0.00 24,962.93 28.67 43200 CONFERENCE, TRAINING & TRAVEL 31,300.00 1,822.86 16,273.05 0.00 15,026.95 51.99 43400 LEGAL SERVICES-SPECIAL COUNSEL 50,000.00 0.00 5,445.00 0.00 44,555.00 10.89 TOTAL FOR SERVICES-SUPPLIES 796,502.66 51,379.52 279,859.75 288,706.99 227,935.92 71.38 TOTAL FOR HUMAN RESOURCES 2,440,698.68 198,181.92 1,077,927.62 288,706.99 1,074,064.07 55.99 16 GENERAL GOVERNMENT

SALARIES-BENEFITS
41140 FINAL LEAVE 450,000.00 0.00 0.00 0.00 450,000.00 0.00 41600 LONGEVITY 0.00 0.00 17.94 0.00 (17.94) 0.00
41601 MARKSMANSHIP 0.00 11.29 21.25 0.00 (21.25) 0.00
41650 EMPLOYEE EXPENSE 0.00 10,896.97 10,896.98 0.00 (10,896.98) 0.00 41800 UNIFORM ALLOWANCE 0.00 23.59 23.59 0.00 (23.59) 0.00 LUISN Page: 5 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
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Report: Page 248 of 447
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12/31/2025
Budget
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YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41910 PERS-NORMAL 400,000.00 2.67 7.12 0.00 399,992.88 0.00 41920 MEDICARE 220.00 40.17 122.29 0.00 97.71 55.58
41921 RETIREES MEDICARE REIMB 800,000.00 28,843.50 132,190.10 0.00 667,809.90 16.52 41929 SHORT TERM DISABILITY 0.00 0.00 7.07 0.00 (7.07) 0.00 41932 STATE UNEMPLOYMENT INSURANCE 0.00 1.17 3.78 0.00 (3.78) 0.00 41941 RETIREES HEALTH INSURANCE/OPEB 8,473,873.00 676,738.78 3,805,292.58 0.00 4,668,580.42 44.90 41942 RETIREES LIFE INSURANCE 26,000.00 1,980.00 12,045.00 0.00 13,955.00 46.32 41944 RETIREE FLEX SPENDING PLAN 130,000.00 0.00 0.00 0.00 130,000.00 0.00 41947 RETIREE HRA 130,000.00 0.00 0.00 0.00 130,000.00 0.00 41951 HEALTH ALLOWANCE CREDIT 0.00 0.00 10.63 0.00 (10.63) 0.00 41997 BUDGETARY/PAYROLL 941,243.00 0.00 0.00 0.00 941,243.00 0.00 TOTAL FOR SALARIES-BENEFITS 11,351,336.00 718,538.14 3,960,638.33 0.00 7,390,697.67 34.89

SERVICES-SUPPLIES
42310 PHONES, FAX, ISDN LINES 26,707.00 3,185.52 15,138.57 0.00 11,568.43 56.68 42330 PHONES,FAX-INDIRECT DEPT 5,100.00 104.84 566.68 0.00 4,533.32 11.11 42350 PROGRAM EXPENDITURES 30,000.00 102.04 4,341.83 0.00 25,658.17 14.47 42380 GEN BENEFIT_CITYWIDE EXPENSE 166,473.00 0.00 0.00 0.00 166,473.00 0.00 42410 ELECTRIC UTILITY 2,586,200.00 38,450.51 1,216,295.23 0.00 1,369,904.77 47.03 42420 NATURAL GAS UTILITY 101,325.00 15,715.57 68,410.71 0.00 32,914.29 67.51 42430 WATER UTILITY 748,860.00 69,975.77 503,162.89 0.00 245,697.11 67.19 42435 RECYCLED WATER UTILITY 1,079,085.00 74,534.95 607,625.73 0.00 471,459.27 56.30 42600 MOTOR POOL RENTAL - OPS & MTCE 1,228.00 614.00 614.00 0.00 614.00 50.00 42660 MOTOR POOL RENTAL- 2,339.00 1,169.50 1,169.50 0.00 1,169.50 50.00 42900 PROF. & CONT. SVCS 403,429.00 34,872.96 125,452.34 188,655.98 89,320.68 77.85 42902 CUST CREDIT CRD PROCESSING FEE 310,000.00 33,492.49 198,437.13 0.00 111,562.87 64.01 42960 INDIRECT SPEC DST COUNTY ADMIN 870,000.00 29.35 29.35 0.00 869,970.65 0.00 43010 INSURANCE PREMIUMS 6,128,277.00 0.00 0.00 0.00 6,128,277.00 0.00 43400 LEGAL SERVICES-SPECIAL COUNSEL 0.00 0.00 3,005.00 0.00 (3,005.00) 0.00 44200 BAD DEBTS EXPENSE 100,000.00 0.00 0.00 0.00 100,000.00 0.00 44614 INTERNAL SVC CHRG-INFO TECH 12,116,895.00 3,029,223.75 6,058,447.50 0.00 6,058,447.50 50.00 TOTAL FOR SERVICES-SUPPLIES 24,675,918.00 3,301,471.25 8,802,696.46 188,655.98 15,684,565.56 36.43 TOTAL FOR GENERAL GOVERNMENT 36,027,254.00 4,020,009.39 12,763,334.79 188,655.98 23,075,263.23 35.95 18 FINANCE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 2,596,906.40 170,414.96 1,157,071.02 0.00 1,439,835.38 44.55 41103 OUT OF CLASS PAY 0.00 867.20 3,468.80 0.00 (3,468.80) 0.00 41140 FINAL LEAVE 0.00 0.00 39,075.13 0.00 (39,075.13) 0.00 41141 SP COMP-BILINGUAL 14,857.80 858.80 7,022.46 0.00 7,835.34 47.26 41300 OVERTIME 25,000.00 376.70 14,210.45 0.00 10,789.55 56.84 LUISN Page: 6 Current Date:

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01/15/2026
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Report: Page 249 of 447
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12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41410 AUTO ALLOWANCE 5,760.00 434.87 2,824.34 0.00 2,935.66 49.03 41500 DEFERRED COMPENSATION MATCH 31,744.00 700.00 3,089.32 0.00 28,654.68 9.73 41520 TIERED EMP DEF COMPENSATION 15,456.00 3,579.00 7,443.00 0.00 8,013.00 48.15 41530 TIERED RHS BENEFIT 17,440.00 3,647.50 8,007.50 0.00 9,432.50 45.91 41600 LONGEVITY 24,574.35 2,346.86 13,110.31 0.00 11,464.04 53.34 41660 TUITION REIMBURSEMENT 1,940.00 0.00 0.00 0.00 1,940.00 0.00 41700 ANNUAL LEAVE BUYBACK 46,212.00 30,671.55 45,863.55 0.00 348.45 99.24 41710 ANNUAL LEAVE OVER MAX 5,798.00 0.00 0.00 0.00 5,798.00 0.00 41910 PERS-NORMAL 303,969.84 19,982.89 135,950.88 0.00 168,018.96 44.72 41912 PERS-UNFUNDED 172,616.00 0.00 172,616.00 0.00 0.00 100.00 41920 MEDICARE 83,874.48 6,466.32 39,630.99 0.00 44,243.49 47.25 41929 SHORT TERM DISABILITY 8,310.09 695.48 4,741.14 0.00 3,568.95 57.05 41930 LONG TERM DISABILITY 17,658.97 1,153.47 7,863.16 0.00 9,795.81 44.52 41931 WORKERS COMP 36,714.14 2,380.86 16,152.83 0.00 20,561.31 43.99 41932 STATE UNEMPLOYMENT INSURANCE 2,488.54 188.44 1,177.32 0.00 1,311.22 47.30 41940 HEALTH INSURANCE 397,210.63 13,396.73 156,465.21 0.00 240,745.42 39.39 41945 OPT OUT HEALTH INSURANCE 51,792.00 2,158.00 23,275.56 0.00 28,516.44 44.94 41946 LIFE INSURANCE 21,035.07 1,374.01 9,366.41 0.00 11,668.66 44.52 41951 HEALTH ALLOWANCE CREDIT 0.00 284.26 3,934.47 0.00 (3,934.47) 0.00 41996 VACANCY FACTOR (119,029.00) 0.00 0.00 0.00 (119,029.00) 0.00 41997 BUDGETARY/PAYROLL 19,385.51 0.00 0.00 0.00 19,385.51 0.00 TOTAL FOR SALARIES-BENEFITS 3,781,714.82 261,977.90 1,872,359.85 0.00 1,909,354.97 49.51

SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 3,000.00 0.00 144.63 0.00 2,855.37 4.82 42055 COMPUTER EQUIPMENT & 1,000.00 0.00 47.15 0.00 952.85 4.71 42200 ADVERTISING EXPENSE 1,100.00 0.00 0.00 0.00 1,100.00 0.00 42320 POSTAGE & SHIPPING 12,000.00 317.60 4,576.05 0.00 7,423.95 38.13 42340 OFFICE SUPPLIES 4,000.00 44.08 1,228.28 0.00 2,771.72 30.70 42345 FIRST AID KIT SUPPLIES 100.00 0.00 33.10 0.00 66.90 33.10 42350 PROGRAM EXPENDITURES 5,860.00 138.00 3,078.67 0.00 2,781.33 52.53 42365 RECYCLED CONTENT PRODUCTS 700.00 186.56 471.95 0.00 228.05 67.42 42710 MILEAGE/VEHICLE EXP REIMB 200.00 0.00 0.00 0.00 200.00 0.00 42900 PROF. & CONT. SVCS 949,426.94 27,192.56 283,900.13 577,478.36 88,048.45 90.72 43100 MEMBERSHIP & DUES 6,480.00 175.00 355.00 0.00 6,125.00 5.47 43110 EMPLOYEE ENGAGEMENT 700.00 0.00 0.00 0.00 700.00 0.00 43200 CONFERENCE, TRAINING & TRAVEL 11,250.00 0.00 439.00 0.00 10,811.00 3.90 TOTAL FOR SERVICES-SUPPLIES 995,816.94 28,053.80 294,273.96 577,478.36 124,064.62 87.54 TOTAL FOR FINANCE 4,777,531.76 290,031.70 2,166,633.81 577,478.36 2,033,419.59 57.43 19 ECONOMIC DEVELOPMENT
LUISN Page: 7 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
Current Time: 06:11:12
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Report: Page 250 of 447
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12/31/2025
Budget
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Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 475,238.63 35,570.72 224,172.89 0.00 251,065.74 47.17 41141 SP COMP-BILINGUAL 3,676.50 569.75 3,700.41 0.00 (23.91) 100.65 41410 AUTO ALLOWANCE 5,472.00 413.12 2,683.08 0.00 2,788.92 49.03 41500 DEFERRED COMPENSATION MATCH 7,410.00 0.00 0.00 0.00 7,410.00 0.00 41520 TIERED EMP DEF COMPENSATION 2,340.00 585.00 1,170.00 0.00 1,170.00 50.00 41530 TIERED RHS BENEFIT 5,325.00 1,331.25 2,662.50 0.00 2,662.50 50.00 41910 PERS-NORMAL 55,218.92 4,166.99 26,273.65 0.00 28,945.27 47.58 41912 PERS-UNFUNDED 29,921.00 0.00 29,921.00 0.00 0.00 100.00 41920 MEDICARE 14,617.76 1,136.42 6,880.30 0.00 7,737.46 47.06 41929 SHORT TERM DISABILITY 1,520.77 145.84 916.39 0.00 604.38 60.25 41930 LONG TERM DISABILITY 3,231.62 241.88 1,519.78 0.00 1,711.84 47.02 41931 WORKERS COMP 6,704.82 504.37 3,180.07 0.00 3,524.75 47.42 41932 STATE UNEMPLOYMENT INSURANCE 435.95 33.31 209.95 0.00 226.00 48.15 41940 HEALTH INSURANCE 94,673.19 3,096.41 34,249.99 0.00 60,423.20 36.17 41946 LIFE INSURANCE 3,849.48 288.12 1,810.34 0.00 2,039.14 47.02 41951 HEALTH ALLOWANCE CREDIT 0.00 91.72 989.27 0.00 (989.27) 0.00 TOTAL FOR SALARIES-BENEFITS 709,635.64 48,174.90 340,339.62 0.00 369,296.02 47.95

SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 41,326.31 2,841.85 12,647.90 28,678.41 0.00 100.00 42020 MINOR EQUIPMENT & FURNITURE 1,500.00 0.00 84.80 0.00 1,415.20 5.65 42055 COMPUTER EQUIPMENT & 2,000.00 0.00 41.22 0.00 1,958.78 2.06 42101 SAFETY SHOES - MOU ITEM 175.00 0.00 0.00 0.00 175.00 0.00 42200 ADVERTISING EXPENSE 7,500.00 0.00 0.00 0.00 7,500.00 0.00 42220 PROMOTIONAL/PUBLIC OUTREACH 25,015.80 0.00 2,443.92 0.00 22,571.88 9.76 42300 WIRELESS COMMUNICATION 2,500.00 191.85 965.91 0.00 1,534.09 38.63 42320 POSTAGE & SHIPPING 500.00 0.00 3.49 0.00 496.51 0.69 42340 OFFICE SUPPLIES 2,500.00 158.90 332.89 0.00 2,167.11 13.31 42345 FIRST AID KIT SUPPLIES 100.00 0.00 0.00 0.00 100.00 0.00 42350 PROGRAM EXPENDITURES 1,500.00 22.11 477.04 0.00 1,022.96 31.80 42430 WATER UTILITY 0.00 1,347.97 5,929.64 0.00 (5,929.64) 0.00 42710 MILEAGE/VEHICLE EXP REIMB 696.00 0.00 0.00 0.00 696.00 0.00 42900 PROF. & CONT. SVCS 130,295.00 10,000.00 70,488.60 85,085.98 (25,279.58) 119.40 43100 MEMBERSHIP & DUES 14,780.13 0.00 0.00 0.00 14,780.13 0.00 43200 CONFERENCE, TRAINING & TRAVEL 27,900.00 0.00 809.99 0.00 27,090.01 2.90 43400 LEGAL SERVICES-SPECIAL COUNSEL 72,000.00 0.00 0.00 0.00 72,000.00 0.00 TOTAL FOR SERVICES-SUPPLIES 330,288.24 14,562.68 94,225.40 113,764.39 122,298.45 62.97 TOTAL FOR ECONOMIC DEVELOPMENT 1,039,923.88 62,737.58 434,565.02 113,764.39 491,594.47 52.72 20 LEGAL AND RISK MANAGEMENT
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(Over)/Under
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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,209,766.10 89,698.05 569,228.69 0.00 640,537.41 47.05 41141 SP COMP-BILINGUAL 3,870.00 292.18 1,897.63 0.00 1,972.37 49.03 41200 TEMPORARY EMPLOYEES 70,367.12 394.03 13,409.65 0.00 56,957.47 19.05 41410 AUTO ALLOWANCE 17,280.00 1,326.36 8,505.81 0.00 8,774.19 49.22 41500 DEFERRED COMPENSATION MATCH 33,000.00 400.00 925.00 0.00 32,075.00 2.80 41510 PST DEFERRED COMPENSATION 914.77 5.12 174.31 0.00 740.46 19.05 41520 TIERED EMP DEF COMPENSATION 3,000.00 6,632.50 13,257.50 0.00 (10,257.50) 441.91 41530 TIERED RHS BENEFIT 10,000.00 2,525.00 5,025.00 0.00 4,975.00 50.25 41600 LONGEVITY 9,400.00 722.98 4,041.20 0.00 5,358.80 42.99 41700 ANNUAL LEAVE BUYBACK 53,339.00 42,617.80 53,338.80 0.00 0.20 100.00 41910 PERS-NORMAL 141,016.06 10,459.24 66,316.86 0.00 74,699.20 47.02 41912 PERS-UNFUNDED 71,193.00 0.00 71,193.00 0.00 0.00 100.00 41920 MEDICARE 41,192.28 4,945.78 22,943.01 0.00 18,249.27 55.69 41929 SHORT TERM DISABILITY 3,871.26 367.76 2,333.80 0.00 1,537.46 60.28 41930 LONG TERM DISABILITY 8,226.41 609.94 3,870.67 0.00 4,355.74 47.05 41931 WORKERS COMP 39,832.29 2,854.62 18,242.40 0.00 21,589.89 45.79 41932 STATE UNEMPLOYMENT INSURANCE 1,240.59 123.70 597.30 0.00 643.29 48.14 41940 HEALTH INSURANCE 104,900.40 3,831.60 40,776.96 0.00 64,123.44 38.87 41945 OPT OUT HEALTH INSURANCE 14,400.00 600.00 6,471.43 0.00 7,928.57 44.94 41946 LIFE INSURANCE 9,798.64 726.54 4,610.71 0.00 5,187.93 47.05 41951 HEALTH ALLOWANCE CREDIT 0.00 225.76 2,397.72 0.00 (2,397.72) 0.00 41997 BUDGETARY/PAYROLL (8,584.42) 0.00 0.00 0.00 (8,584.42) 0.00 TOTAL FOR SALARIES-BENEFITS 1,838,023.50 169,358.96 909,557.45 0.00 928,466.05 49.48

SERVICES-SUPPLIES
42055 COMPUTER EQUIPMENT & 4,360.00 0.00 770.69 0.00 3,589.31 17.67 42300 WIRELESS COMMUNICATION 2,220.00 78.38 809.72 0.00 1,410.28 36.47 42320 POSTAGE & SHIPPING 450.00 0.00 0.00 0.00 450.00 0.00 42340 OFFICE SUPPLIES 1,600.00 0.00 154.63 0.00 1,445.37 9.66 42345 FIRST AID KIT SUPPLIES 100.00 0.00 30.48 0.00 69.52 30.48 42710 MILEAGE/VEHICLE EXP REIMB 100.00 0.00 0.00 0.00 100.00 0.00 42900 PROF. & CONT. SVCS 350.00 20.00 120.00 0.00 230.00 34.28 43100 MEMBERSHIP & DUES 3,675.00 340.00 740.00 0.00 2,935.00 20.13 43200 CONFERENCE, TRAINING & TRAVEL 7,860.00 0.00 0.00 0.00 7,860.00 0.00 43400 LEGAL SERVICES-SPECIAL COUNSEL 95,000.00 5,629.74 40,815.42 0.00 54,184.58 42.96 43410 LEGAL RESEARCH 17,700.00 1,537.00 7,967.35 7,817.01 1,915.64 89.17 43430 LITIGATION EXPENSE 120,000.00 5,820.54 43,887.28 36,189.18 39,923.54 66.73 TOTAL FOR SERVICES-SUPPLIES 253,415.00 13,425.66 95,295.57 44,006.19 114,113.24 54.96 TOTAL FOR LEGAL AND RISK MANAGEMENT2,091,438.50 182,784.62 1,004,853.02 44,006.19 1,042,579.29 50.15 LUISN Page: 9 Current Date:

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Report: Page 252 of 447
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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
21 PLANNING & DEVELOPMENT

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 4,258,156.96 300,730.50 1,818,553.46 0.00 2,439,603.50 42.70 41103 OUT OF CLASS PAY 0.00 260.80 782.40 0.00 (782.40) 0.00 41140 FINAL LEAVE 0.00 0.00 6,190.49 0.00 (6,190.49) 0.00 41141 SP COMP-BILINGUAL 26,721.22 2,283.17 14,536.87 0.00 12,184.35 54.40 41200 TEMPORARY EMPLOYEES 68,718.56 0.00 0.00 0.00 68,718.56 0.00 41300 OVERTIME 77,400.00 6,716.42 41,792.59 0.00 35,607.41 53.99 41320 COMP TIME 0.00 168.78 168.78 0.00 (168.78) 0.00
41410 AUTO ALLOWANCE 5,760.00 869.74 3,702.29 0.00 2,057.71 64.27 41500 DEFERRED COMPENSATION MATCH 35,027.00 162.00 4,588.32 0.00 30,438.68 13.09 41510 PST DEFERRED COMPENSATION 893.34 0.00 0.00 0.00 893.34 0.00 41520 TIERED EMP DEF COMPENSATION 23,814.00 5,371.50 10,458.00 0.00 13,356.00 43.91 41530 TIERED RHS BENEFIT 11,990.00 3,253.50 5,962.00 0.00 6,028.00 49.72 41600 LONGEVITY 21,959.86 2,288.73 11,038.67 0.00 10,921.19 50.26 41660 TUITION REIMBURSEMENT 11,330.00 0.00 0.00 0.00 11,330.00 0.00 41700 ANNUAL LEAVE BUYBACK 110,459.85 77,795.01 109,691.51 0.00 768.34 99.30 41710 ANNUAL LEAVE OVER MAX 4,066.00 0.00 0.00 0.00 4,066.00 0.00 41910 PERS-NORMAL 496,578.45 35,123.43 212,609.23 0.00 283,969.22 42.81 41912 PERS-UNFUNDED 258,001.00 0.00 258,001.00 0.00 0.00 100.00 41920 MEDICARE 137,029.65 12,065.32 60,920.53 0.00 76,109.12 44.45 41929 SHORT TERM DISABILITY 13,626.07 1,238.42 7,491.14 0.00 6,134.93 54.97 41930 LONG TERM DISABILITY 28,955.47 2,053.97 12,424.12 0.00 16,531.35 42.90 41931 WORKERS COMP 97,659.14 6,440.50 38,864.45 0.00 58,794.69 39.79 41932 STATE UNEMPLOYMENT INSURANCE 4,133.74 357.24 1,830.88 0.00 2,302.86 44.29 41940 HEALTH INSURANCE 778,608.12 22,692.37 244,843.16 0.00 533,764.96 31.44 41945 OPT OUT HEALTH INSURANCE 23,640.00 1,855.00 15,821.06 0.00 7,818.94 66.92 41946 LIFE INSURANCE 34,491.67 2,446.76 14,800.25 0.00 19,691.42 42.90 41951 HEALTH ALLOWANCE CREDIT 0.00 666.00 7,008.19 0.00 (7,008.19) 0.00 41996 VACANCY FACTOR (510,283.00) 0.00 0.00 0.00 (510,283.00) 0.00 TOTAL FOR SALARIES-BENEFITS 6,018,737.10 484,839.16 2,902,079.39 0.00 3,116,657.71 48.21

SERVICES-SUPPLIES
42001 APPOINTED OFFICIAL STIPEND 6,000.00 200.00 950.00 0.00 5,050.00 15.83 42010 SUBSCRIPTIONS 510.00 0.00 0.00 0.00 510.00 0.00
42011 SCAN/MICROFIL/MAPPING SVCS 23,000.00 336.44 336.44 0.00 22,663.56 1.46 42014 ELECTRONIC INFO RESOURCES 6,980.00 0.00 6,324.58 0.00 655.42 90.61 42020 MINOR EQUIPMENT & FURNITURE 3,430.00 0.00 0.00 0.00 3,430.00 0.00 42033 CONSTRUCTION MATERIALS 1,500.00 0.00 259.67 0.00 1,240.33 17.31 42034 SAFETY MATERIALS/CONSTRUCTION 1,400.00 0.00 0.00 0.00 1,400.00 0.00 42055 COMPUTER EQUIPMENT & 79,950.01 8,971.72 53,252.31 25,000.69 1,697.01 97.87 LUISN Page: 10 Current Date:

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Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
42100 UNIFORM EXPENSE 5,270.00 0.00 134.85 0.00 5,135.15 2.55 42101 SAFETY SHOES - MOU ITEM 7,524.00 0.00 166.26 0.00 7,357.74 2.20 42200 ADVERTISING EXPENSE 11,000.00 665.63 1,519.11 0.00 9,480.89 13.81 42300 WIRELESS COMMUNICATION 9,600.00 1,227.59 5,886.81 0.00 3,713.19 61.32 42305 PBLC SFTY RADIO COMMUNICATION 2,304.00 385.60 771.20 0.00 1,532.80 33.47 42320 POSTAGE & SHIPPING 16,250.00 0.00 3,702.73 0.00 12,547.27 22.78 42340 OFFICE SUPPLIES 11,000.00 1,345.72 4,314.93 0.00 6,685.07 39.22 42345 FIRST AID KIT SUPPLIES 200.00 0.00 29.40 0.00 170.60 14.70 42350 PROGRAM EXPENDITURES 15,250.00 206.00 2,841.38 0.00 12,408.62 18.63 42360 CLEANING/JANITORIAL SUPPLIES 800.00 0.00 0.00 0.00 800.00 0.00 42365 RECYCLED CONTENT PRODUCTS 0.00 402.98 1,016.68 0.00 (1,016.68) 0.00 42600 MOTOR POOL RENTAL - OPS & MTCE 60,223.00 30,111.50 30,111.50 0.00 30,111.50 50.00 42660 MOTOR POOL RENTAL- 92,144.00 46,072.00 46,072.00 0.00 46,072.00 50.00 42710 MILEAGE/VEHICLE EXP REIMB 370.00 0.00 0.00 0.00 370.00 0.00 42800 EQUIPMENT MAINTENANCE 1,800.00 0.00 0.00 0.00 1,800.00 0.00 42900 PROF. & CONT. SVCS 2,335,699.47 210,090.58 545,115.20 549,358.72 1,241,225.55 46.85 42906 OTHER GOVT AGENCY FEES 35,000.00 0.00 38,616.50 0.00 (3,616.50) 110.33 43100 MEMBERSHIP & DUES 10,390.00 0.00 2,429.00 0.00 7,961.00 23.37 43200 CONFERENCE, TRAINING & TRAVEL 22,860.00 0.00 4,636.08 0.00 18,223.92 20.28 43400 LEGAL SERVICES-SPECIAL COUNSEL 30,000.00 16,482.86 19,631.45 0.00 10,368.55 65.43 43500 BOOKS 15,600.00 0.00 15,500.32 0.00 99.68 99.36
43724 OUTSIDE SERVICES - LABOR 274,479.96 10,734.25 37,719.00 130,395.51 106,365.45 61.24 TOTAL FOR SERVICES-SUPPLIES 3,080,534.44 327,232.87 821,337.40 704,754.92 1,554,442.12 49.53 TOTAL FOR PLANNING & DEVELOPMENT DEPT9,099,271.54 812,072.03 3,723,416.79 704,754.92 4,671,099.83 48.66 30 FIRE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 13,562,574.36 993,468.73 6,243,874.60 0.00 7,318,699.76 46.03 41101 SPECIAL ASSIGNMENT PAY 0.00 692.31 683.23 0.00 (683.23) 0.00 41141 SP COMP-BILINGUAL 52,849.44 3,920.13 25,843.81 0.00 27,005.63 48.90 41149 SP COMP-PARAMEDIC CQI COORD 0.00 460.00 2,940.71 0.00 (2,940.71) 0.00 41150 SP COMP-HAZRDOUS PAY 71,238.00 5,260.56 33,630.00 0.00 37,608.00 47.20 41151 SP COMP-SECONDARY MEDIC 173,702.34 14,118.73 94,725.29 0.00 78,977.05 54.53 41153 SP COMP-ACTING FIRE ENG 0.00 54.85 235.88 0.00 (235.88) 0.00 41154 SP COMP-ACTING FIRE CAPT 0.00 0.00 393.49 0.00 (393.49) 0.00 41155 SP COMP-ACTING BATTALION CHIEF 0.00 0.00 356.38 0.00 (356.38) 0.00 41200 TEMPORARY EMPLOYEES 36,253.71 2,211.84 9,953.28 0.00 26,300.43 27.45 41300 OVERTIME 1,165,500.00 21,493.81 1,127,225.16 0.00 38,274.84 96.71 41310 OVERTIME - FLSA 24 DAY CYCLE 324,924.19 26,194.24 165,947.89 0.00 158,976.30 51.07 41330 CONSTANT STAFF LEVELS-OT FIRE 5,628,912.37 330,277.09 2,683,347.66 0.00 2,945,564.71 47.67 41350 OVERTIME - TRAINING 429,139.44 28,788.16 129,183.97 0.00 299,955.47 30.10 LUISN Page: 11 Current Date:

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12/31/2025
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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41400 SPECIAL DUTY PAY 57,401.35 953.11 6,151.07 0.00 51,250.28 10.71 41420 FIRE HOLIDAY PAY 699,264.47 96,186.96 304,189.75 0.00 395,074.72 43.50 41500 DEFERRED COMPENSATION MATCH 3,400.00 0.00 175.00 0.00 3,225.00 5.14 41510 PST DEFERRED COMPENSATION 471.30 28.76 129.42 0.00 341.88 27.46 41520 TIERED EMP DEF COMPENSATION 2,400.00 600.00 1,200.00 0.00 1,200.00 50.00 41530 TIERED RHS BENEFIT 487,600.00 123,150.00 242,550.00 0.00 245,050.00 49.74 41600 LONGEVITY 358,602.94 27,980.45 169,908.79 0.00 188,694.15 47.38 41660 TUITION REIMBURSEMENT 29,610.00 10,925.00 67,591.45 0.00 (37,981.45) 228.27 41670 BODY SCAN REIMBURSEMENT 51,500.00 0.00 0.00 0.00 51,500.00 0.00 41700 ANNUAL LEAVE BUYBACK 47,522.00 38,255.72 45,045.32 0.00 2,476.68 94.78 41710 ANNUAL LEAVE OVER MAX 28,390.00 0.00 0.00 0.00 28,390.00 0.00 41800 UNIFORM ALLOWANCE 2,200.00 169.24 1,081.93 0.00 1,118.07 49.17 41910 PERS-NORMAL 3,066,698.49 234,866.50 1,437,299.63 0.00 1,629,398.86 46.86 41912 PERS-UNFUNDED 1,200,203.00 0.00 1,200,203.00 0.00 0.00 100.00 41920 MEDICARE 444,389.33 23,719.98 164,686.28 0.00 279,703.05 37.05 41929 SHORT TERM DISABILITY 43,400.07 4,041.24 25,552.92 0.00 17,847.15 58.87 41930 LONG TERM DISABILITY 92,225.50 6,703.13 42,383.81 0.00 49,841.69 45.95 41931 WORKERS COMP 1,482,289.16 111,201.75 666,672.40 0.00 815,616.76 44.97 41932 STATE UNEMPLOYMENT INSURANCE 19,742.41 1,425.03 9,905.19 0.00 9,837.22 50.17 41940 HEALTH INSURANCE 2,312,272.32 83,618.32 881,413.38 0.00 1,430,858.94 38.11 41945 OPT OUT HEALTH INSURANCE 93,600.00 4,700.00 50,535.70 0.00 43,064.30 53.99 41946 LIFE INSURANCE 109,857.42 7,984.66 50,486.65 0.00 59,370.77 45.95 41951 HEALTH ALLOWANCE CREDIT 0.00 1,054.09 11,185.13 0.00 (11,185.13) 0.00 41997 BUDGETARY/PAYROLL (14,344.54) 0.00 0.00 0.00 (14,344.54) 0.00 TOTAL FOR SALARIES-BENEFITS 32,063,789.07 2,204,504.39 15,896,688.17 0.00 16,167,100.90 49.57

SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 7,600.00 0.00 916.05 0.00 6,683.95 12.05 42020 MINOR EQUIPMENT & FURNITURE 212,836.70 48,830.46 87,995.64 20,761.28 104,079.78 51.09 42025 HOSE AND APPLIANCE 35,000.00 735.55 1,856.90 0.00 33,143.10 5.30 42026 HAZMAT EQUIPMENT 20,000.00 (641.55) 13,950.28 1,120.69 4,929.03 75.35 42027 TECHNICAL RESCUE EQUIPMENT 25,500.00 1,309.54 8,657.62 0.00 16,842.38 33.95 42028 SCBA BREATHING APPARATUS 16,075.00 0.00 0.00 11,075.00 5,000.00 68.89 42033 CONSTRUCTION MATERIALS 0.00 0.00 25.62 0.00 (25.62) 0.00 42034 SAFETY MATERIALS/CONSTRUCTION 0.00 0.00 84.30 0.00 (84.30) 0.00 42055 COMPUTER EQUIPMENT & 2,622.00 3,065.00 4,635.17 0.00 (2,013.17) 176.77 42100 UNIFORM EXPENSE 49,333.21 6,877.72 49,362.80 5,424.59 (5,454.18) 111.05 42101 SAFETY SHOES - MOU ITEM 3,800.00 0.00 0.00 0.00 3,800.00 0.00 42105 PROTECTIVE CLOTHING 226,260.00 21,551.98 92,447.89 58,349.76 75,462.35 66.64 42110 EMS SUPPLIES 135,287.38 15,445.57 38,082.13 79,176.22 18,029.03 86.67 42200 ADVERTISING EXPENSE 250.00 0.00 0.00 0.00 250.00 0.00 LUISN Page: 12 Current Date:

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Balance
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%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
42300 WIRELESS COMMUNICATION 42,365.00 808.36 5,993.74 0.00 36,371.26 14.14 42305 PBLC SFTY RADIO COMMUNICATION 20,249.19 79.76 591.46 0.00 19,657.73 2.92 42310 PHONES, FAX, ISDN LINES 6,200.00 457.01 1,406.77 0.00 4,793.23 22.68 42320 POSTAGE & SHIPPING 1,360.00 0.00 724.51 0.00 635.49 53.27 42340 OFFICE SUPPLIES 8,030.00 959.24 4,612.47 0.00 3,417.53 57.44 42350 PROGRAM EXPENDITURES 620,802.31 26,492.34 83,898.19 18,265.48 518,638.64 16.45 42360 CLEANING/JANITORIAL SUPPLIES 26,800.00 1,634.68 6,346.86 0.00 20,453.14 23.68 42365 RECYCLED CONTENT PRODUCTS 2,000.00 1,308.70 3,064.58 0.00 (1,064.58) 153.22 42441 UNLEADED FUEL 0.00 0.00 11.21 0.00 (11.21) 0.00
42600 MOTOR POOL RENTAL - OPS & MTCE 933,590.00 466,795.00 466,795.00 0.00 466,795.00 50.00 42605 RETAINED VEHICLE EXPENSE 20,830.00 10,415.00 10,415.00 0.00 10,415.00 50.00 42610 DIRECT VEHICLE EXPENSE 7,150.00 436.84 1,920.74 0.00 5,229.26 26.86 42650 TABLET RENTAL RATES 83,800.00 41,900.00 41,900.00 0.00 41,900.00 50.00 42660 MOTOR POOL RENTAL- 647,745.00 323,872.50 323,872.50 0.00 323,872.50 50.00 42700 OTHER EQUIPMENT RENTAL 2,060.00 0.00 481.95 0.00 1,578.05 23.39 42800 EQUIPMENT MAINTENANCE 32,911.94 3,440.38 7,498.61 2,167.86 23,245.47 29.37 42810 BUILDING MAINTENANCE 33,250.05 630.93 12,640.41 250.05 20,359.59 38.76 42900 PROF. & CONT. SVCS 509,677.34 25,540.17 116,776.04 83,158.82 309,742.48 39.22 42907 EMS SUBSCRIPTION ADMIN 60,000.00 0.00 0.00 0.00 60,000.00 0.00 43100 MEMBERSHIP & DUES 12,713.00 0.00 4,963.54 0.00 7,749.46 39.04 43200 CONFERENCE, TRAINING & TRAVEL 155,316.91 12,408.03 108,386.49 1,000.00 45,930.42 70.42 43500 BOOKS 5,500.00 0.00 5,289.63 0.00 210.37 96.17
43600 DISASTER PREPAREDNESS 15,769.53 0.00 1,031.02 0.00 14,738.51 6.53 43716 JOB REQ CERTIFICATES & LICENSE 30,607.95 1,350.00 5,191.40 0.00 25,416.55 16.96 TOTAL FOR SERVICES-SUPPLIES 4,013,292.51 1,015,703.21 1,511,826.52 280,749.75 2,220,716.24 44.66

CAPITAL OUTLAY
45100 LICENSED VEHICLES 586.32 0.00 0.00 586.32 0.00 100.00 45200 MACHINERY, EQUIPMENT, & FIXTUR 67,128.37 0.00 0.00 67,128.37 0.00 100.00 TOTAL FOR CAPITAL OUTLAY 67,714.69 0.00 0.00 67,714.69 0.00 100.00 TOTAL FOR FIRE 36,144,796.27 3,220,207.60 17,408,514.69 348,464.44 18,387,817.14 49.12 32 POLICE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 21,655,522.81 1,620,895.46 10,176,007.82 0.00 11,479,514.99 46.99 41101 SPECIAL ASSIGNMENT PAY 0.00 364.35 695.71 0.00 (695.71) 0.00 41102 SHIFT DIFFERENTIAL 106,000.00 8,204.12 50,673.34 0.00 55,326.66 47.80 41140 FINAL LEAVE 0.00 12,508.15 108,424.04 0.00 (108,424.04) 0.00 41141 SP COMP-BILINGUAL 195,798.70 18,981.18 110,140.21 0.00 85,658.49 56.25 41143 SP COMP-CGEA TRAINING OFFICER 0.00 242.94 1,223.52 0.00 (1,223.52) 0.00 41145 SP COMP-LEAD RECORDS TECH 4,329.96 0.00 0.00 0.00 4,329.96 0.00 LUISN Page: 13 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
Current Time: 06:11:12
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Report: Page 256 of 447
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12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41157 SP COMP-ACCIDENT INVESTIGATION 11,965.60 1,454.96 6,731.19 0.00 5,234.41 56.25 41158 SP COMP-MOTOR OFFICER 29,422.91 3,349.72 18,253.26 0.00 11,169.65 62.03 41159 SP COMP-INTERMEDIATE POST 66,548.63 7,506.48 42,767.76 0.00 23,780.87 64.26 41160 SP COMP-ADVANCED POST 774,413.81 78,655.24 414,048.06 0.00 360,365.75 53.46 41162 SP COMP-MGMT POST 56,398.39 6,346.32 36,570.47 0.00 19,827.92 64.84 41164 SP COMP-CANINE PAY 24,587.82 3,249.63 15,566.43 0.00 9,021.39 63.30 41165 SP COMP-SCHOOL RESOURCE OFFCR 17,761.39 2,217.12 12,198.77 0.00 5,562.62 68.68 41166 SP COMP-INVESTIGATIVE UNIT 12,895.72 3,595.22 15,395.87 0.00 (2,500.15) 119.38 41167 SP COMP-TRAFFIC CPL/SGT 8,111.41 1,213.92 4,487.17 0.00 3,624.24 55.31 41168 SP COMP-RELIEF WATCH CMND 15,835.80 1,509.08 7,927.25 0.00 7,908.55 50.05 41171 SP COMP-SR DETECTIVE 32,239.30 3,859.84 19,990.60 0.00 12,248.70 62.00 41172 SP COMP-COMMERCIAL 5,722.75 533.00 2,885.81 0.00 2,836.94 50.42 41173 SP COMP-PACT TEAM 11,552.92 470.64 3,581.51 0.00 7,971.41 31.00 41174 SP COMP-PERSONNEL OFFICER 8,111.41 447.68 447.68 0.00 7,663.73 5.51 41175 SP COMP-CAPTAINS ADJUTANT 8,111.41 606.96 3,880.21 0.00 4,231.20 47.83 41176 SP COMP-DETECTIVE SGT 16,065.96 1,806.40 11,469.96 0.00 4,596.00 71.39 41177 SP COMP-PROFESSIONAL STND UNIT 8,111.41 910.44 4,487.17 0.00 3,624.24 55.31 41178 SP COMP-PERSONNEL & TRAINING 14,275.55 1,684.56 10,365.54 0.00 3,910.01 72.61 41179 SP COMP-TRAINING OFFICER 5,982.80 2,037.16 18,629.70 0.00 (12,646.90) 311.38 41180 SP COMP-YOUTH DIVERSION 14,559.27 1,571.92 7,929.59 0.00 6,629.68 54.46 41183 SP COMP-HOPE-HMLS OUTRCH & 22,314.40 3,100.82 13,525.75 0.00 8,788.65 60.61 41184 SP COMP-FLEX TEAM OFFICER/CORP 24,864.32 2,537.33 13,135.98 0.00 11,728.34 52.83 41185 SP COMP-DRONE SP ASSIGN PAY 6,289.63 705.96 3,244.05 0.00 3,045.58 51.57 41200 TEMPORARY EMPLOYEES 186,973.65 8,026.16 52,204.02 0.00 134,769.63 27.92 41300 OVERTIME 4,499,355.41 394,326.34 2,483,469.03 0.00 2,015,886.38 55.19 41310 OVERTIME - FLSA 24 DAY CYCLE 2,557.00 283.13 2,565.04 0.00 (8.04) 100.31 41320 COMP TIME 742,490.00 70,777.36 357,680.36 0.00 384,809.64 48.17 41400 SPECIAL DUTY PAY 113,715.00 4,180.37 24,886.28 0.00 88,828.72 21.88 41500 DEFERRED COMPENSATION MATCH 51,550.00 3,991.88 6,500.00 0.00 45,050.00 12.60 41510 PST DEFERRED COMPENSATION 1,896.84 101.58 673.90 0.00 1,222.94 35.52 41520 TIERED EMP DEF COMPENSATION 40,500.00 10,500.00 20,400.00 0.00 20,100.00 50.37 41530 TIERED RHS BENEFIT 587,033.33 146,075.00 291,850.00 0.00 295,183.33 49.71 41600 LONGEVITY 457,437.07 38,565.42 245,602.88 0.00 211,834.19 53.69 41601 MARKSMANSHIP 52,920.00 4,126.93 26,124.58 0.00 26,795.42 49.36 41660 TUITION REIMBURSEMENT 16,270.00 5,559.00 20,679.00 0.00 (4,409.00) 127.09 41700 ANNUAL LEAVE BUYBACK 505,259.00 359,051.14 460,103.78 0.00 45,155.22 91.06 41710 ANNUAL LEAVE OVER MAX 64,910.00 0.00 0.00 0.00 64,910.00 0.00 41800 UNIFORM ALLOWANCE 456,660.00 33,949.86 216,046.38 0.00 240,613.62 47.31 41910 PERS-NORMAL 4,928,145.39 405,371.87 2,518,247.42 0.00 2,409,897.97 51.09 41912 PERS-UNFUNDED 2,339,642.00 0.00 2,339,642.00 0.00 0.00 100.00 LUISN Page: 14 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
Current Time: 06:11:12
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Report: Page 257 of 447
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12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41920 MEDICARE 894,053.01 85,968.36 465,109.29 0.00 428,943.72 52.02 41929 SHORT TERM DISABILITY 69,297.59 6,335.42 39,885.44 0.00 29,412.15 57.55 41930 LONG TERM DISABILITY 147,257.62 58,991.62 92,490.48 0.00 54,767.14 62.80 41931 WORKERS COMP 1,868,190.57 147,106.55 916,330.56 0.00 951,860.01 49.04 41932 STATE UNEMPLOYMENT INSURANCE 27,236.47 2,497.80 13,903.39 0.00 13,333.08 51.04 41940 HEALTH INSURANCE 3,234,727.56 114,713.92 1,234,885.87 0.00 1,999,841.69 38.17 41945 OPT OUT HEALTH INSURANCE 267,600.00 12,600.00 135,574.95 0.00 132,025.05 50.66 41946 LIFE INSURANCE 176,147.67 12,509.27 78,827.14 0.00 97,320.53 44.75 41951 HEALTH ALLOWANCE CREDIT 0.00 1,834.41 19,500.36 0.00 (19,500.36) 0.00 41996 VACANCY FACTOR (133,799.00) 0.00 0.00 0.00 (133,799.00) 0.00 41997 BUDGETARY/PAYROLL (74,496.82) 0.00 0.00 0.00 (74,496.82) 0.00 41999 PAYROLL SUSPENSE 0.00 32,702.45 213,283.92 0.00 (213,283.92) 0.00 TOTAL FOR SALARIES-BENEFITS 44,681,323.44 3,750,712.44 23,411,150.49 0.00 21,270,172.95 52.39

SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 2,700.00 71.43 194.03 0.00 2,505.97 7.18 42020 MINOR EQUIPMENT & FURNITURE 330,088.85 119,691.70 173,253.18 31,271.51 125,564.16 61.96 42033 CONSTRUCTION MATERIALS 0.00 0.00 3.84 0.00 (3.84) 0.00 42034 SAFETY MATERIALS/CONSTRUCTION 275.00 0.00 147.55 0.00 127.45 53.65 42055 COMPUTER EQUIPMENT & 19,785.00 1,466.06 8,046.94 0.00 11,738.06 40.67 42100 UNIFORM EXPENSE 91,594.90 10,192.57 54,369.10 47,852.46 (10,626.66) 111.60 42101 SAFETY SHOES - MOU ITEM 10,825.00 0.00 2,053.74 0.00 8,771.26 18.97 42105 PROTECTIVE CLOTHING 28,980.00 0.00 10,348.23 0.00 18,631.77 35.70 42300 WIRELESS COMMUNICATION 62,154.00 2,623.71 10,608.20 0.00 51,545.80 17.06 42305 PBLC SFTY RADIO COMMUNICATION 232,517.00 35,764.40 70,372.42 0.00 162,144.58 30.26 42310 PHONES, FAX, ISDN LINES 35,200.00 1,646.96 9,137.62 0.00 26,062.38 25.95 42320 POSTAGE & SHIPPING 21,490.00 0.00 5,034.53 0.00 16,455.47 23.42 42340 OFFICE SUPPLIES 44,455.00 2,838.44 9,943.94 0.00 34,511.06 22.36 42345 FIRST AID KIT SUPPLIES 200.00 0.00 0.00 0.00 200.00 0.00 42350 PROGRAM EXPENDITURES 373,185.19 74,770.36 224,504.86 23,733.93 124,946.40 66.51 42360 CLEANING/JANITORIAL SUPPLIES 15,101.00 2,993.88 9,980.12 6,530.53 (1,409.65) 109.33 42365 RECYCLED CONTENT PRODUCTS 2,000.00 911.01 2,750.20 0.00 (750.20) 137.51 42500 RENTS & LEASES 1.00 0.00 0.00 0.00 1.00 0.00
42600 MOTOR POOL RENTAL - OPS & MTCE 2,946,639.00 1,468,574.50 1,468,574.50 0.00 1,478,064.50 49.83 42640 MDC RENTAL RATES 478,897.00 239,448.50 239,448.50 0.00 239,448.50 50.00 42660 MOTOR POOL RENTAL- 1,338,821.00 666,378.00 666,378.00 0.00 672,443.00 49.77 42800 EQUIPMENT MAINTENANCE 76,121.00 67,130.59 72,910.86 7,869.41 (4,659.27) 106.12 42810 BUILDING MAINTENANCE 3,600.00 13.72 341.84 0.00 3,258.16 9.49 42840 FACILITY RENTALS 2,000.00 0.00 0.00 0.00 2,000.00 0.00 42900 PROF. & CONT. SVCS 1,633,535.73 78,741.41 596,657.31 898,201.45 138,676.97 91.51 42905 SPECIAL INVESTIGATIONS 17,500.00 0.00 6,650.00 0.00 10,850.00 38.00 LUISN Page: 15 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
Current Time: 06:11:12
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Report: Page 258 of 447
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12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
43100 MEMBERSHIP & DUES 155,976.00 675.00 9,035.20 0.00 146,940.80 5.79 43200 CONFERENCE, TRAINING & TRAVEL 89,193.57 4,490.32 29,002.98 0.00 60,190.59 32.51 43220 P.O.S.T. CONFERENCE & TRAINING 61,911.00 0.00 35,971.11 0.00 25,939.89 58.10 43715 REGULATORY PERMIT & USE FEES 705.00 0.00 0.00 0.00 705.00 0.00 TOTAL FOR SERVICES-SUPPLIES 8,075,451.24 2,778,422.56 3,715,718.80 1,015,459.29 3,344,273.15 58.58

CAPITAL OUTLAY
TOTAL FOR CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL FOR POLICE 52,756,774.68 6,529,135.00 27,126,869.29 1,015,459.29 24,614,446.10 53.34 39 PUBLIC WORKS

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 2,237,788.35 139,522.35 924,684.24 0.00 1,313,104.11 41.32 41140 FINAL LEAVE 0.00 0.00 18,425.86 0.00 (18,425.86) 0.00 41141 SP COMP-BILINGUAL 18,548.91 1,500.78 9,283.89 0.00 9,265.02 50.05 41200 TEMPORARY EMPLOYEES 37,559.80 472.03 472.03 0.00 37,087.77 1.25 41300 OVERTIME 110,100.00 22,288.90 78,762.47 0.00 31,337.53 71.53 41320 COMP TIME 4,500.00 0.00 5,153.26 0.00 (653.26) 114.51 41400 SPECIAL DUTY PAY 59,300.00 2,466.85 16,799.93 0.00 42,500.07 28.33 41410 AUTO ALLOWANCE 3,052.80 230.48 1,496.94 0.00 1,555.86 49.03 41500 DEFERRED COMPENSATION MATCH 20,233.00 1,640.97 2,028.47 0.00 18,204.53 10.02 41510 PST DEFERRED COMPENSATION 488.28 6.14 6.14 0.00 482.14 1.25 41520 TIERED EMP DEF COMPENSATION 12,486.00 3,429.01 7,049.10 0.00 5,436.90 56.45 41530 TIERED RHS BENEFIT 18,467.00 2,839.25 5,715.08 0.00 12,751.92 30.94 41600 LONGEVITY 13,186.00 1,014.26 6,239.97 0.00 6,946.03 47.32 41660 TUITION REIMBURSEMENT 0.00 0.00 2,749.50 0.00 (2,749.50) 0.00 41700 ANNUAL LEAVE BUYBACK 49,582.60 40,309.31 50,825.74 0.00 (1,243.14) 102.50 41710 ANNUAL LEAVE OVER MAX 6,048.00 0.00 0.00 0.00 6,048.00 0.00 41910 PERS-NORMAL 257,847.83 17,169.49 109,660.00 0.00 148,187.83 42.52 41912 PERS-UNFUNDED 119,100.00 0.00 119,100.00 0.00 0.00 100.00 41920 MEDICARE 75,966.48 6,321.17 33,385.66 0.00 42,580.82 43.94 41929 SHORT TERM DISABILITY 7,160.86 677.30 4,561.89 0.00 2,598.97 63.70 41930 LONG TERM DISABILITY 15,216.97 1,123.18 7,565.59 0.00 7,651.38 49.71 41931 WORKERS COMP 107,246.31 6,869.42 47,793.14 0.00 59,453.17 44.56 41932 STATE UNEMPLOYMENT INSURANCE 2,293.25 188.96 1,012.04 0.00 1,281.21 44.13 41940 HEALTH INSURANCE 391,285.88 15,886.38 180,031.13 0.00 211,254.75 46.01 41945 OPT OUT HEALTH INSURANCE 14,424.00 641.00 6,913.64 0.00 7,510.36 47.93 41946 LIFE INSURANCE 18,126.64 1,338.02 9,012.37 0.00 9,114.27 49.71 41951 HEALTH ALLOWANCE CREDIT 0.00 518.56 5,538.85 0.00 (5,538.85) 0.00 41996 VACANCY FACTOR (223,294.00) 0.00 0.00 0.00 (223,294.00) 0.00 TOTAL FOR SALARIES-BENEFITS 3,376,714.96 266,453.81 1,654,266.93 0.00 1,722,448.03 48.99 LUISN Page: 16 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
Current Time: 06:11:12
User:

Report: Page 259 of 447
GL
12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to

SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 8,400.00 207.81 4,233.40 4,760.00 (593.40) 107.06 42033 CONSTRUCTION MATERIALS 120,000.00 38,894.85 96,417.26 4,790.36 18,792.38 84.33 42034 SAFETY MATERIALS/CONSTRUCTION 8,300.00 179.01 2,897.85 2,287.28 3,114.87 62.47 42055 COMPUTER EQUIPMENT & 7,800.00 1,033.12 11,961.71 0.00 (4,161.71) 153.35 42100 UNIFORM EXPENSE 7,300.00 337.64 2,455.47 0.00 4,844.53 33.63 42101 SAFETY SHOES - MOU ITEM 13,224.25 703.53 1,510.32 0.00 11,713.93 11.42 42300 WIRELESS COMMUNICATION 8,900.00 1,083.55 5,546.57 0.00 3,353.43 62.32 42320 POSTAGE & SHIPPING 250.00 0.00 62.93 0.00 187.07 25.17 42340 OFFICE SUPPLIES 8,200.00 800.67 2,576.51 0.00 5,623.49 31.42 42345 FIRST AID KIT SUPPLIES 200.00 0.00 38.18 0.00 161.82 19.09 42350 PROGRAM EXPENDITURES 13,400.00 744.63 7,894.47 0.00 5,505.53 58.91 42360 CLEANING/JANITORIAL SUPPLIES 0.00 21.15 138.86 0.00 (138.86) 0.00 42441 UNLEADED FUEL 600.00 0.00 154.60 0.00 445.40 25.76 42442 DIESEL FUEL 700.00 0.00 182.81 0.00 517.19 26.11
42600 MOTOR POOL RENTAL - OPS & MTCE 548,465.00 274,232.50 274,232.50 0.00 274,232.50 50.00 42605 RETAINED VEHICLE EXPENSE 19,308.00 9,654.00 9,654.00 0.00 9,654.00 50.00 42660 MOTOR POOL RENTAL- 290,294.00 145,147.00 145,147.00 0.00 145,147.00 50.00 42700 OTHER EQUIPMENT RENTAL 8,000.00 0.00 0.00 35,000.00 (27,000.00) 437.50 42710 MILEAGE/VEHICLE EXP REIMB 250.00 0.00 0.00 0.00 250.00 0.00 42813 MTCE & REPAIR - EQUIP & FAC 110,000.00 659.84 3,709.91 34,838.51 71,451.58 35.04 42816 MOWING/LANDSCAPE CONTRACTS 40,000.00 0.00 0.00 20,000.00 20,000.00 50.00 42900 PROF. & CONT. SVCS 850,000.00 79,740.93 353,691.09 113,154.25 383,154.66 54.92 43100 MEMBERSHIP & DUES 4,820.00 0.00 485.00 0.00 4,335.00 10.06 43110 EMPLOYEE ENGAGEMENT 5,000.00 0.00 0.00 0.00 5,000.00 0.00 43200 CONFERENCE, TRAINING & TRAVEL 25,850.00 4.00 8,844.02 0.00 17,005.98 34.21 43715 REGULATORY PERMIT & USE FEES 1,700.00 0.00 9,630.50 0.00 (7,930.50) 566.50 43716 JOB REQ CERTIFICATES & LICENSE 10,100.00 0.00 4,900.00 200.00 5,000.00 50.49 43722 PREVENTION & MAINTENANCE 0.00 255.39 8,694.59 0.00 (8,694.59) 0.00 TOTAL FOR SERVICES-SUPPLIES 2,111,061.25 553,699.62 955,059.55 215,030.40 940,971.30 55.42 TOTAL FOR PUBLIC WORKS 5,487,776.21 820,153.43 2,609,326.48 215,030.40 2,663,419.33 51.46 47 COMMUNITY SERVICES

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 3,426,971.68 261,016.89 1,475,206.94 0.00 1,951,764.74 43.04 41103 OUT OF CLASS PAY 0.00 460.80 921.60 0.00 (921.60) 0.00 41141 SP COMP-BILINGUAL 29,460.73 2,136.79 14,256.04 0.00 15,204.69 48.38 41200 TEMPORARY EMPLOYEES 2,401,193.30 159,676.89 1,128,998.46 0.00 1,272,194.84 47.01 41300 OVERTIME 214,738.64 24,060.92 159,088.63 0.00 55,650.01 74.08 41320 COMP TIME 18,566.00 882.32 9,280.46 0.00 9,285.54 49.98 41400 SPECIAL DUTY PAY 81,065.00 5,301.75 33,075.80 0.00 47,989.20 40.80 LUISN Page: 17 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
Current Time: 06:11:12
User:

Report: Page 260 of 447
GL
12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41410 AUTO ALLOWANCE 5,472.00 413.12 2,683.08 0.00 2,788.92 49.03 41500 DEFERRED COMPENSATION MATCH 38,220.00 1,710.00 3,831.81 0.00 34,388.19 10.02 41510 PST DEFERRED COMPENSATION 25,408.44 1,728.65 12,341.91 0.00 13,066.53 48.57 41520 TIERED EMP DEF COMPENSATION 25,200.00 6,600.00 12,300.00 0.00 12,900.00 48.80 41530 TIERED RHS BENEFIT 18,010.00 4,797.50 8,770.00 0.00 9,240.00 48.69 41600 LONGEVITY 17,225.00 1,217.24 7,574.23 0.00 9,650.77 43.97 41660 TUITION REIMBURSEMENT 17,920.00 0.00 1,176.00 0.00 16,744.00 6.56 41700 ANNUAL LEAVE BUYBACK 96,012.85 75,920.16 89,918.10 0.00 6,094.75 93.65 41710 ANNUAL LEAVE OVER MAX 9,763.00 0.00 0.00 0.00 9,763.00 0.00 41910 PERS-NORMAL 446,991.56 33,740.16 195,368.10 0.00 251,623.46 43.70 41912 PERS-UNFUNDED 209,629.00 0.00 217,761.00 0.00 (8,132.00) 103.87 41920 MEDICARE 152,737.36 13,679.83 70,642.05 0.00 82,095.31 46.25 41929 SHORT TERM DISABILITY 10,966.31 1,070.79 5,988.57 0.00 4,977.74 54.60 41930 LONG TERM DISABILITY 23,303.40 1,776.15 9,924.27 0.00 13,379.13 42.58 41931 WORKERS COMP 309,205.05 21,610.52 131,198.93 0.00 178,006.12 42.43 41932 STATE UNEMPLOYMENT INSURANCE 5,684.12 482.09 2,661.26 0.00 3,022.86 46.81 41940 HEALTH INSURANCE 730,448.49 24,199.97 248,805.55 0.00 481,642.94 34.06 41945 OPT OUT HEALTH INSURANCE 45,600.00 1,300.00 13,721.42 0.00 31,878.58 30.09 41946 LIFE INSURANCE 27,757.90 2,115.68 11,821.57 0.00 15,936.33 42.58 41951 HEALTH ALLOWANCE CREDIT 0.00 1,135.37 10,951.19 0.00 (10,951.19) 0.00 41996 VACANCY FACTOR (437,605.00) 0.00 0.00 0.00 (437,605.00) 0.00 41997 BUDGETARY/PAYROLL (2,739.72) 0.00 0.00 0.00 (2,739.72) 0.00 TOTAL FOR SALARIES-BENEFITS 7,947,205.11 647,033.59 3,878,266.97 0.00 4,068,938.14 48.80

SERVICES-SUPPLIES
42001 APPOINTED OFFICIAL STIPEND 6,000.00 200.00 1,800.00 0.00 4,200.00 30.00 42010 SUBSCRIPTIONS 5,933.00 0.00 2,444.14 0.00 3,488.86 41.19 42012 AUDIO VISUAL 5,000.00 0.00 0.00 0.00 5,000.00 0.00 42014 ELECTRONIC INFO RESOURCES 46,850.00 2,221.00 36,692.02 3,111.72 7,046.26 84.95 42020 MINOR EQUIPMENT & FURNITURE 12,000.00 2,208.19 9,604.29 0.00 2,395.71 80.03 42030 BUILDING MAINTENANCE SUPPLIES 0.00 0.00 563.30 0.00 (563.30) 0.00 42033 CONSTRUCTION MATERIALS 575,900.01 55,826.63 410,689.24 142,521.74 22,689.03 96.06 42034 SAFETY MATERIALS/CONSTRUCTION 0.00 61.54 1,170.88 0.00 (1,170.88) 0.00 42055 COMPUTER EQUIPMENT & 10,400.00 247.74 4,502.64 0.00 5,897.36 43.29 42100 UNIFORM EXPENSE 24,600.00 791.35 16,772.42 5,317.89 2,509.69 89.79 42101 SAFETY SHOES - MOU ITEM 13,830.00 0.00 2,091.60 0.00 11,738.40 15.12 42200 ADVERTISING EXPENSE 10,250.00 0.00 1,408.36 0.00 8,841.64 13.74 42220 PROMOTIONAL/PUBLIC OUTREACH 10,575.00 0.00 1,467.22 0.00 9,107.78 13.87 42300 WIRELESS COMMUNICATION 29,460.00 2,434.67 12,016.74 0.00 17,443.26 40.79 42310 PHONES, FAX, ISDN LINES 15,400.00 1,450.80 6,825.69 0.00 8,574.31 44.32 42320 POSTAGE & SHIPPING 36,550.00 21.95 24,646.21 0.00 11,903.79 67.43 LUISN Page: 18 Current Date:

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Current Time: 06:11:12
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Report: Page 261 of 447
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12/31/2025
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Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
42340 OFFICE SUPPLIES 23,140.00 2,935.98 10,188.77 0.00 12,951.23 44.03 42345 FIRST AID KIT SUPPLIES 1,065.00 0.00 240.35 0.00 824.65 22.56 42350 PROGRAM EXPENDITURES 267,272.41 12,785.45 115,086.34 4,003.00 148,183.07 44.55 42360 CLEANING/JANITORIAL SUPPLIES 0.00 0.00 97.37 0.00 (97.37) 0.00 42410 ELECTRIC UTILITY 24,000.00 0.00 70,714.43 0.00 (46,714.43) 294.64 42430 WATER UTILITY 0.00 39.12 2,229.92 0.00 (2,229.92) 0.00 42435 RECYCLED WATER UTILITY 0.00 205.39 2,145.58 0.00 (2,145.58) 0.00 42441 UNLEADED FUEL 5,100.00 0.00 1,874.01 0.00 3,225.99 36.74 42600 MOTOR POOL RENTAL - OPS & MTCE 267,300.00 133,650.00 133,650.00 0.00 133,650.00 50.00 42605 RETAINED VEHICLE EXPENSE 11,636.00 5,818.00 5,818.00 0.00 5,818.00 50.00 42630 PARTS/LABOR ON CITY VEHICLES 700.00 0.00 0.00 0.00 700.00 0.00 42660 MOTOR POOL RENTAL- 145,252.00 72,626.00 72,626.00 0.00 72,626.00 50.00 42700 OTHER EQUIPMENT RENTAL 52,300.00 4,367.80 25,711.96 27,317.40 (729.36) 101.39 42710 MILEAGE/VEHICLE EXP REIMB 1,050.00 0.00 158.76 0.00 891.24 15.12 42800 EQUIPMENT MAINTENANCE 34,400.00 0.00 1,645.82 27,854.18 4,900.00 85.75 42810 BUILDING MAINTENANCE 0.00 2,037.70 2,037.70 0.00 (2,037.70) 0.00 42813 MTCE & REPAIR - EQUIP & FAC 890,945.86 46,412.86 575,066.99 361,974.00 (46,095.13) 105.17 42816 MOWING/LANDSCAPE CONTRACTS 2,073,492.10 116,731.02 999,258.66 923,327.75 150,905.69 92.72 42819 GRAFFITI REMOVAL 157,500.00 27,026.00 103,218.50 0.00 54,281.50 65.53 42821 TREE MAINTENANCE 997,000.00 102,232.54 545,207.19 100,000.00 351,792.81 64.71 42822 VANDALISM 5,000.00 0.00 0.00 0.00 5,000.00 0.00
42900 PROF. & CONT. SVCS 2,179,321.10 150,597.26 1,115,935.99 191,765.81 871,619.30 60.00 43000 INSURANCE & SURETY BONDS 15,852.00 0.00 2,023.85 0.00 13,828.15 12.76 43100 MEMBERSHIP & DUES 11,241.60 0.00 3,250.94 300.00 7,690.66 31.58 43110 EMPLOYEE ENGAGEMENT 2,000.00 831.34 831.34 0.00 1,168.66 41.56 43200 CONFERENCE, TRAINING & TRAVEL 54,186.00 283.65 9,292.78 0.00 44,893.22 17.14 43500 BOOKS 67,674.00 89.93 22,889.75 4,500.00 40,284.25 40.47 43505 PASSPORT EXPENSES 21,675.00 1,636.23 12,456.19 0.00 9,218.81 57.46 43715 REGULATORY PERMIT & USE FEES 12,000.00 1,923.14 7,961.65 0.00 4,038.35 66.34 43716 JOB REQ CERTIFICATES & LICENSE 2,624.00 0.00 790.00 0.00 1,834.00 30.10 43722 PREVENTION & MAINTENANCE 287,000.00 14,068.48 136,265.88 223,390.95 (72,656.83) 125.31 TOTAL FOR SERVICES-SUPPLIES 8,413,475.08 761,761.76 4,511,369.47 2,015,384.44 1,886,721.17 77.57 TOTAL FOR COMMUNITY SERVICES 16,360,680.19 1,408,795.35 8,389,636.44 2,015,384.44 5,955,659.31 63.59 FUN 110 212,633,291.64 18,155,201.01 87,197,395.65 13,533,863.21 111,902,032.78 47.37 LUISN Page: 19 Current Date:

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01/15/2026
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Report: Page 262 of 447
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12/31/2025
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Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
120 MEASURE X FUND
00 NOT APPLICABLE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 0.00 29,124.99 158,695.08 0.00 (158,695.08) 0.00 41141 SP COMP-BILINGUAL 0.00 173.26 974.31 0.00 (974.31) 0.00 41200 TEMPORARY EMPLOYEES 0.00 2,197.16 4,237.38 0.00 (4,237.38) 0.00 41300 OVERTIME 0.00 1,028.33 11,840.94 0.00 (11,840.94) 0.00 41520 TIERED EMP DEF COMPENSATION 0.00 0.00 37.50 0.00 (37.50) 0.00 41910 PERS-NORMAL 0.00 3,631.43 18,898.42 0.00 (18,898.42) 0.00 41920 MEDICARE 0.00 930.34 5,146.53 0.00 (5,146.53) 0.00 41931 WORKERS COMP 0.00 732.33 3,868.34 0.00 (3,868.34) 0.00 41932 STATE UNEMPLOYMENT INSURANCE 0.00 29.62 160.43 0.00 (160.43) 0.00 TOTAL FOR SALARIES-BENEFITS 0.00 37,847.46 203,858.93 0.00 (203,858.93) 0.00

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 30,825,028.26 0.00 0.00 0.00 30,825,028.26 0.00 42020 MINOR EQUIPMENT & FURNITURE 0.00 1,132.20 25,079.63 70,000.00 (95,079.63) 0.00 42033 CONSTRUCTION MATERIALS 0.00 0.00 3,079.54 0.00 (3,079.54) 0.00 42055 COMPUTER EQUIPMENT & 37,981.49 28,240.79 39,725.94 40,629.77 (42,374.22) 211.56 42300 WIRELESS COMMUNICATION 0.00 38.37 206.74 0.00 (206.74) 0.00 42320 POSTAGE & SHIPPING 0.00 0.00 20.88 0.00 (20.88) 0.00 42340 OFFICE SUPPLIES 0.00 0.00 2,752.40 0.00 (2,752.40) 0.00 42350 PROGRAM EXPENDITURES 0.00 1,121.00 34,658.02 0.00 (34,658.02) 0.00 42430 WATER UTILITY 0.00 747.85 3,782.13 0.00 (3,782.13) 0.00 42813 MTCE & REPAIR - EQUIP & FAC 0.00 1,500.00 11,906.70 0.00 (11,906.70) 0.00 42816 MOWING/LANDSCAPE CONTRACTS 0.00 0.00 5,069.88 0.00 (5,069.88) 0.00 42900 PROF. & CONT. SVCS 8,571,299.75 870,072.64 1,545,073.62 7,671,239.54 (645,013.41) 107.52 43200 CONFERENCE, TRAINING & TRAVEL (99,216.00) 0.00 5,350.71 0.00 (104,566.71) (5.39) 43300 CONSTRUCTION CONTRACTS 366,944.69 135,020.00 287,234.16 575,927.21 (496,216.68) 235.22 43301 CAPITAL IMPROVEMENTS 1,647,986.56 190,710.85 1,488,523.05 135,684.44 23,779.07 98.55 43400 LEGAL SERVICES-SPECIAL COUNSEL 4,250.70 0.00 (26,504.85) 4,250.70 26,504.85 (523.54) 43715 REGULATORY PERMIT & USE FEES 0.00 (3,252.22) (2,463.20) 0.00 2,463.20 0.00 43722 PREVENTION & MAINTENANCE 56,375.00 0.00 0.00 56,375.00 0.00 100.00 43724 OUTSIDE SERVICES - LABOR 668,269.43 13,832.30 138,947.91 181,321.52 348,000.00 47.92 43727 INSPECTION 133,031.08 31,330.50 136,165.35 83,429.85 (86,564.12) 165.07 TOTAL FOR SERVICES-SUPPLIES 42,211,950.96 1,270,494.28 3,698,608.61 8,818,858.03 29,694,484.32 29.65

CAPITAL OUTLAY
45100 LICENSED VEHICLES 4,052,729.48 0.00 715,031.25 3,337,698.23 0.00 100.00 45200 MACHINERY, EQUIPMENT, & FIXTUR 0.00 0.00 0.00 1,001,361.00 (1,001,361.00) 0.00 45400 LAND 0.00 0.00 (3,031,575.00) 0.00 3,031,575.00 0.00 45600 BUILDINGS, STRUCTURES, & IMPRO 0.00 1,000.00 1,000.00 0.00 (1,000.00) 0.00 LUISN Page: 20 Current Date:

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01/15/2026
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Report: Page 263 of 447
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12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
TOTAL FOR CAPITAL OUTLAY 4,052,729.48 1,000.00 (2,315,543.75) 4,339,059.23 2,029,214.00 49.92 TOTAL FOR NOT APPLICABLE 46,264,680.44 1,309,341.74 1,586,923.79 13,157,917.26 31,519,839.39 31.87 11 CITY MANAGER'S OFFICE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,045,937.86 69,146.72 380,145.45 0.00 665,792.41 36.34 41141 SP COMP-BILINGUAL 0.00 292.18 1,897.63 0.00 (1,897.63) 0.00 41300 OVERTIME 15,000.00 291.02 19,624.03 0.00 (4,624.03) 130.82 41410 AUTO ALLOWANCE 5,760.00 434.87 2,824.34 0.00 2,935.66 49.03 41500 DEFERRED COMPENSATION MATCH 12,398.00 400.63 927.31 0.00 11,470.69 7.47 41520 TIERED EMP DEF COMPENSATION 4,932.00 1,014.00 1,878.00 0.00 3,054.00 38.07 41530 TIERED RHS BENEFIT 8,840.00 1,787.50 3,200.00 0.00 5,640.00 36.19 41600 LONGEVITY 1,550.00 11.54 73.77 0.00 1,476.23 4.75 41700 ANNUAL LEAVE BUYBACK 35,960.44 6,178.47 12,356.11 0.00 23,604.33 34.36 41910 PERS-NORMAL 120,775.35 8,007.61 44,293.51 0.00 76,481.84 36.67 41912 PERS-UNFUNDED 40,453.00 0.00 40,453.00 0.00 0.00 100.00 41920 MEDICARE 33,563.59 2,409.77 13,389.82 0.00 20,173.77 39.89 41929 SHORT TERM DISABILITY 3,346.97 283.51 1,558.12 0.00 1,788.85 46.55 41930 LONG TERM DISABILITY 7,112.38 470.21 2,583.89 0.00 4,528.49 36.32 41931 WORKERS COMP 22,057.78 1,432.03 7,961.42 0.00 14,096.36 36.09 41932 STATE UNEMPLOYMENT INSURANCE 1,002.33 69.35 381.26 0.00 621.07 38.03 41940 HEALTH INSURANCE 148,672.21 3,302.24 31,718.03 0.00 116,954.18 21.33 41945 OPT OUT HEALTH INSURANCE 9,408.00 392.00 4,228.00 0.00 5,180.00 44.94 41946 LIFE INSURANCE 8,471.28 560.08 3,077.77 0.00 5,393.51 36.33 41951 HEALTH ALLOWANCE CREDIT 0.00 187.07 1,792.85 0.00 (1,792.85) 0.00 TOTAL FOR SALARIES-BENEFITS 1,525,241.19 96,670.80 574,364.31 0.00 950,876.88 37.65

SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 43,132.00 0.00 13,525.03 0.00 29,606.97 31.35 42020 MINOR EQUIPMENT & FURNITURE 500.00 0.00 0.00 0.00 500.00 0.00 42055 COMPUTER EQUIPMENT & 0.00 5,549.16 5,584.56 0.00 (5,584.56) 0.00 42101 SAFETY SHOES - MOU ITEM 80.50 0.00 0.00 0.00 80.50 0.00 42200 ADVERTISING EXPENSE 400.00 0.00 0.00 0.00 400.00 0.00 42220 PROMOTIONAL/PUBLIC OUTREACH 600.00 0.00 0.00 0.00 600.00 0.00 42300 WIRELESS COMMUNICATION 3,508.00 115.11 734.54 0.00 2,773.46 20.93 42320 POSTAGE & SHIPPING 0.00 0.00 153.33 0.00 (153.33) 0.00 42350 PROGRAM EXPENDITURES 244,692.76 11,558.62 37,641.70 0.00 207,051.06 15.38 42710 MILEAGE/VEHICLE EXP REIMB 2,000.00 0.00 0.00 0.00 2,000.00 0.00 42900 PROF. & CONT. SVCS 7,017,831.59 825,267.24 833,038.06 5,664,672.06 520,121.47 92.58 43100 MEMBERSHIP & DUES 690.00 0.00 0.00 0.00 690.00 0.00 43200 CONFERENCE, TRAINING & TRAVEL 3,000.00 0.00 0.00 0.00 3,000.00 0.00 LUISN Page: 21 Current Date:

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01/15/2026
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Report: Page 264 of 447
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12/31/2025
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Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
43301 CAPITAL IMPROVEMENTS 0.00 4,300.00 4,300.00 0.00 (4,300.00) 0.00 TOTAL FOR SERVICES-SUPPLIES 7,316,434.85 846,790.13 894,977.22 5,664,672.06 756,785.57 89.65 TOTAL FOR CITY MANAGER'S OFFICE 8,841,676.04 943,460.93 1,469,341.53 5,664,672.06 1,707,662.45 80.68 13 DEBT SERVICE

SERVICES-SUPPLIES
42900 PROF. & CONT. SVCS 269.00 0.00 0.00 0.00 269.00 0.00 44001 DS PRINCIPAL 2021 POBS 3,579,946.00 0.00 0.00 0.00 3,579,946.00 0.00 44101 DS INTEREST 2021 POBS 800,224.00 0.00 400,111.83 0.00 400,112.17 50.00 TOTAL FOR SERVICES-SUPPLIES 4,380,439.00 0.00 400,111.83 0.00 3,980,327.17 9.13 TOTAL FOR DEBT SERVICE 4,380,439.00 0.00 400,111.83 0.00 3,980,327.17 9.13 15 HUMAN RESOURCES

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 549,601.41 20,165.45 145,034.38 0.00 404,567.03 26.38 41141 SP COMP-BILINGUAL 3,870.00 292.18 1,897.63 0.00 1,972.37 49.03 41200 TEMPORARY EMPLOYEES 0.00 10,528.79 69,922.14 0.00 (69,922.14) 0.00 41300 OVERTIME 2,000.00 0.00 46.83 0.00 1,953.17 2.34
41500 DEFERRED COMPENSATION MATCH 9,500.00 100.00 2,314.36 0.00 7,185.64 24.36 41520 TIERED EMP DEF COMPENSATION 3,000.00 600.00 1,200.00 0.00 1,800.00 40.00 41530 TIERED RHS BENEFIT 6,000.00 1,250.00 2,500.00 0.00 3,500.00 41.66 41600 LONGEVITY 1,400.00 0.00 0.00 0.00 1,400.00 0.00
41660 TUITION REIMBURSEMENT 0.00 0.00 1,377.00 0.00 (1,377.00) 0.00 41910 PERS-NORMAL 63,976.68 3,572.71 25,003.09 0.00 38,973.59 39.08 41912 PERS-UNFUNDED 22,632.00 0.00 22,632.00 0.00 0.00 100.00 41920 MEDICARE 16,726.64 770.30 5,425.42 0.00 11,301.22 32.43 41929 SHORT TERM DISABILITY 1,638.45 82.68 594.68 0.00 1,043.77 36.29 41930 LONG TERM DISABILITY 3,481.71 137.11 986.13 0.00 2,495.58 28.32 41931 WORKERS COMP 7,748.60 427.15 2,988.52 0.00 4,760.08 38.56 41932 STATE UNEMPLOYMENT INSURANCE 514.16 27.90 196.01 0.00 318.15 38.12 41940 HEALTH INSURANCE 93,128.04 2,866.59 28,578.76 0.00 64,549.28 30.68 41945 OPT OUT HEALTH INSURANCE 14,400.00 200.00 2,157.14 0.00 12,242.86 14.98 41946 LIFE INSURANCE 4,146.89 163.32 1,174.67 0.00 2,972.22 28.32 41951 HEALTH ALLOWANCE CREDIT 0.00 127.47 1,374.85 0.00 (1,374.85) 0.00 TOTAL FOR SALARIES-BENEFITS 803,764.58 41,311.65 315,403.61 0.00 488,360.97 39.24

SERVICES-SUPPLIES
42350 PROGRAM EXPENDITURES 25,000.00 454.95 870.75 0.00 24,129.25 3.48 TOTAL FOR SERVICES-SUPPLIES 25,000.00 454.95 870.75 0.00 24,129.25 3.48 TOTAL FOR HUMAN RESOURCES 828,764.58 41,766.60 316,274.36 0.00 512,490.22 38.16 17 INFORMATION TECHNOLOGY
LUISN Page: 22 Current Date:

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Report: Page 265 of 447
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12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 96,207.74 7,996.80 51,122.38 0.00 45,085.36 53.13 41141 SP COMP-BILINGUAL 2,274.96 171.76 1,115.51 0.00 1,159.45 49.03 41300 OVERTIME 2,400.00 1,436.17 6,893.34 0.00 (4,493.34) 287.22 41320 COMP TIME 2,400.00 0.00 0.00 0.00 2,400.00 0.00
41400 SPECIAL DUTY PAY 4,057.00 0.00 2,714.28 0.00 1,342.72 66.90 41500 DEFERRED COMPENSATION MATCH 500.00 0.00 500.00 0.00 0.00 100.00 41520 TIERED EMP DEF COMPENSATION 600.00 150.00 300.00 0.00 300.00 50.00 41530 TIERED RHS BENEFIT 200.00 50.00 100.00 0.00 100.00 50.00 41910 PERS-NORMAL 11,355.06 941.85 6,041.44 0.00 5,313.62 53.20 41912 PERS-UNFUNDED 6,245.00 0.00 6,245.00 0.00 0.00 100.00 41920 MEDICARE 3,204.76 274.88 1,764.91 0.00 1,439.85 55.07 41929 SHORT TERM DISABILITY 307.86 32.78 209.56 0.00 98.30 68.06 41930 LONG TERM DISABILITY 654.21 54.38 347.64 0.00 306.57 53.13 41931 WORKERS COMP 3,890.07 304.70 1,947.68 0.00 1,942.39 50.06 41932 STATE UNEMPLOYMENT INSURANCE 96.55 8.36 53.81 0.00 42.74 55.73 41940 HEALTH INSURANCE 26,170.68 1,077.89 11,627.16 0.00 14,543.52 44.42 41946 LIFE INSURANCE 779.52 64.78 414.13 0.00 365.39 53.12 41951 HEALTH ALLOWANCE CREDIT 0.00 9.47 102.14 0.00 (102.14) 0.00 TOTAL FOR SALARIES-BENEFITS 161,343.41 12,573.82 91,498.98 0.00 69,844.43 56.71

SERVICES-SUPPLIES
42101 SAFETY SHOES - MOU ITEM 600.00 0.00 0.00 0.00 600.00 0.00 42310 PHONES, FAX, ISDN LINES 0.00 0.00 417.94 0.00 (417.94) 0.00 42912 CAD DISPATCH SERVICES 974,589.63 163,495.00 163,912.94 131,788.00 678,888.69 30.34 TOTAL FOR SERVICES-SUPPLIES 975,189.63 163,495.00 164,330.88 131,788.00 679,070.75 30.36

CAPITAL OUTLAY
TOTAL FOR CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL FOR INFORMATION TECHNOLOGY 1,136,533.04 176,068.82 255,829.86 131,788.00 748,915.18 34.10 18 FINANCE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 586,691.69 43,603.20 270,533.25 0.00 316,158.44 46.11 41141 SP COMP-BILINGUAL 3,870.00 292.18 1,897.63 0.00 1,972.37 49.03 41300 OVERTIME 0.00 0.00 840.87 0.00 (840.87) 0.00
41500 DEFERRED COMPENSATION MATCH 8,600.00 0.00 0.00 0.00 8,600.00 0.00 41520 TIERED EMP DEF COMPENSATION 3,600.00 900.00 1,800.00 0.00 1,800.00 50.00 41530 TIERED RHS BENEFIT 5,400.00 1,350.00 2,700.00 0.00 2,700.00 50.00 41600 LONGEVITY 4,400.00 338.42 2,163.47 0.00 2,236.53 49.16 41700 ANNUAL LEAVE BUYBACK 17,520.00 8,759.45 17,024.50 0.00 495.50 97.17 41910 PERS-NORMAL 68,599.09 5,100.17 31,660.87 0.00 36,938.22 46.15 LUISN Page: 23 Current Date:

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Current Time: 06:11:12
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Report: Page 266 of 447
GL
12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41912 PERS-UNFUNDED 12,464.00 0.00 12,464.00 0.00 0.00 100.00 41920 MEDICARE 18,665.48 1,587.96 8,674.42 0.00 9,991.06 46.47 41929 SHORT TERM DISABILITY 1,877.41 178.78 1,109.23 0.00 768.18 59.08 41930 LONG TERM DISABILITY 3,989.51 296.49 1,839.58 0.00 2,149.93 46.11 41931 WORKERS COMP 8,267.87 607.99 3,755.83 0.00 4,512.04 45.42 41932 STATE UNEMPLOYMENT INSURANCE 557.72 48.24 266.20 0.00 291.52 47.73 41940 HEALTH INSURANCE 142,843.56 5,631.04 60,834.78 0.00 82,008.78 42.58 41945 OPT OUT HEALTH INSURANCE 7,200.00 300.00 3,235.71 0.00 3,964.29 44.94 41946 LIFE INSURANCE 4,752.53 353.18 2,191.29 0.00 2,561.24 46.10 41951 HEALTH ALLOWANCE CREDIT 0.00 283.98 3,062.93 0.00 (3,062.93) 0.00 TOTAL FOR SALARIES-BENEFITS 899,298.86 69,631.08 426,054.56 0.00 473,244.30 47.37 TOTAL FOR FINANCE 899,298.86 69,631.08 426,054.56 0.00 473,244.30 47.37 19 ECONOMIC DEVELOPMENT

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 222,397.59 17,084.80 109,220.66 0.00 113,176.93 49.11 41500 DEFERRED COMPENSATION MATCH 3,800.00 0.00 0.00 0.00 3,800.00 0.00 41520 TIERED EMP DEF COMPENSATION 1,200.00 300.00 600.00 0.00 600.00 50.00 41530 TIERED RHS BENEFIT 3,000.00 750.00 1,500.00 0.00 1,500.00 50.00 41910 PERS-NORMAL 25,642.44 1,969.88 12,593.16 0.00 13,049.28 49.11 41912 PERS-UNFUNDED 15,178.00 0.00 15,178.00 0.00 0.00 100.00 41920 MEDICARE 6,722.51 525.08 3,365.90 0.00 3,356.61 50.06 41929 SHORT TERM DISABILITY 711.67 70.04 447.76 0.00 263.91 62.91 41930 LONG TERM DISABILITY 1,512.31 116.16 742.59 0.00 769.72 49.10 41931 WORKERS COMP 3,113.56 238.77 1,524.53 0.00 1,589.03 48.96 41932 STATE UNEMPLOYMENT INSURANCE 200.16 15.95 103.33 0.00 96.83 51.62 41940 HEALTH INSURANCE 62,085.36 0.00 0.00 0.00 62,085.36 0.00 41945 OPT OUT HEALTH INSURANCE 0.00 400.00 4,314.28 0.00 (4,314.28) 0.00 41946 LIFE INSURANCE 1,801.90 138.40 884.77 0.00 917.13 49.10 41996 VACANCY FACTOR (6,416.00) 0.00 0.00 0.00 (6,416.00) 0.00 TOTAL FOR SALARIES-BENEFITS 340,949.50 21,609.08 150,474.98 0.00 190,474.52 44.13

SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 500.00 0.00 0.00 0.00 500.00 0.00 42055 COMPUTER EQUIPMENT & 1,000.00 0.00 0.00 0.00 1,000.00 0.00 42300 WIRELESS COMMUNICATION 1,000.00 76.74 426.62 0.00 573.38 42.66 42900 PROF. & CONT. SVCS 482,255.00 5,000.00 137,396.25 197,575.00 147,283.75 69.45 43100 MEMBERSHIP & DUES 1,868.00 0.00 0.00 0.00 1,868.00 0.00 43200 CONFERENCE, TRAINING & TRAVEL 14,400.00 0.00 2,089.20 0.00 12,310.80 14.50 TOTAL FOR SERVICES-SUPPLIES 501,023.00 5,076.74 139,912.07 197,575.00 163,535.93 67.35 LUISN Page: 24 Current Date:

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01/15/2026
Current Time: 06:11:12
User:

Report: Page 267 of 447
GL
12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
TOTAL FOR ECONOMIC DEVELOPMENT 841,972.50 26,685.82 290,387.05 197,575.00 354,010.45 57.95 20 LEGAL AND RISK MANAGEMENT

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 435,914.95 31,838.40 202,885.74 0.00 233,029.21 46.54 41410 AUTO ALLOWANCE 11,520.00 847.99 5,615.87 0.00 5,904.13 48.74 41500 DEFERRED COMPENSATION MATCH 3,800.00 0.00 0.00 0.00 3,800.00 0.00 41520 TIERED EMP DEF COMPENSATION 1,200.00 292.50 592.50 0.00 607.50 49.37 41530 TIERED RHS BENEFIT 4,000.00 975.00 1,975.00 0.00 2,025.00 49.37 41910 PERS-NORMAL 50,261.00 3,670.96 23,392.76 0.00 26,868.24 46.54 41912 PERS-UNFUNDED 12,812.00 0.00 12,812.00 0.00 0.00 100.00 41920 MEDICARE 13,407.34 1,071.61 6,561.32 0.00 6,846.02 48.93 41929 SHORT TERM DISABILITY 1,394.93 130.54 831.80 0.00 563.13 59.63 41930 LONG TERM DISABILITY 2,964.22 216.48 1,379.53 0.00 1,584.69 46.53 41931 WORKERS COMP 17,218.64 1,253.86 8,010.22 0.00 9,208.42 46.52 41932 STATE UNEMPLOYMENT INSURANCE 402.69 30.01 192.33 0.00 210.36 47.76 41940 HEALTH INSURANCE 62,085.36 1,145.16 12,975.42 0.00 49,109.94 20.89 41945 OPT OUT HEALTH INSURANCE 0.00 200.00 2,000.00 0.00 (2,000.00) 0.00 41946 LIFE INSURANCE 3,531.09 257.90 1,643.41 0.00 1,887.68 46.54 41951 HEALTH ALLOWANCE CREDIT 0.00 80.47 905.19 0.00 (905.19) 0.00 TOTAL FOR SALARIES-BENEFITS 620,512.22 42,010.88 281,773.09 0.00 338,739.13 45.40

SERVICES-SUPPLIES
43100 MEMBERSHIP & DUES 750.00 0.00 0.00 0.00 750.00 0.00 TOTAL FOR SERVICES-SUPPLIES 750.00 0.00 0.00 0.00 750.00 0.00 TOTAL FOR LEGAL AND RISK MANAGEMENT 621,262.22 42,010.88 281,773.09 0.00 339,489.13 45.35 21 PLANNING & DEVELOPMENT

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,216,050.69 59,679.30 362,484.57 0.00 853,566.12 29.80 41141 SP COMP-BILINGUAL 3,981.18 187.56 1,037.24 0.00 2,943.94 26.05 41300 OVERTIME 0.00 11.74 260.37 0.00 (260.37) 0.00
41500 DEFERRED COMPENSATION MATCH 9,600.00 480.00 1,565.00 0.00 8,035.00 16.30 41520 TIERED EMP DEF COMPENSATION 8,160.00 1,462.50 2,925.00 0.00 5,235.00 35.84 41530 TIERED RHS BENEFIT 3,520.00 687.50 1,375.00 0.00 2,145.00 39.06 41600 LONGEVITY 2,800.00 269.20 1,645.96 0.00 1,154.04 58.78 41700 ANNUAL LEAVE BUYBACK 21,788.00 12,061.40 22,384.60 0.00 (596.60) 102.73 41710 ANNUAL LEAVE OVER MAX 8,284.00 0.00 0.00 0.00 8,284.00 0.00 41910 PERS-NORMAL 140,992.51 6,933.64 42,103.60 0.00 98,888.91 29.86 41912 PERS-UNFUNDED 62,316.00 0.00 62,316.00 0.00 0.00 100.00 41920 MEDICARE 37,922.22 2,188.00 11,555.46 0.00 26,366.76 30.47 41929 SHORT TERM DISABILITY 3,891.35 259.68 1,609.30 0.00 2,282.05 41.35 LUISN Page: 25 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
Current Time: 06:11:12
User:

Report: Page 268 of 447
GL
12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41930 LONG TERM DISABILITY 8,269.15 430.72 2,678.78 0.00 5,590.37 32.39 41931 WORKERS COMP 27,560.08 1,230.30 7,357.10 0.00 20,202.98 26.69 41932 STATE UNEMPLOYMENT INSURANCE 1,135.80 65.67 351.63 0.00 784.17 30.95 41940 HEALTH INSURANCE 271,799.72 7,483.26 81,494.98 0.00 190,304.74 29.98 41945 OPT OUT HEALTH INSURANCE 17,400.00 225.00 2,062.49 0.00 15,337.51 11.85 41946 LIFE INSURANCE 9,849.22 513.04 3,190.79 0.00 6,658.43 32.39 41951 HEALTH ALLOWANCE CREDIT 0.00 333.69 3,585.68 0.00 (3,585.68) 0.00 41996 VACANCY FACTOR (222,306.00) 0.00 0.00 0.00 (222,306.00) 0.00 TOTAL FOR SALARIES-BENEFITS 1,633,013.92 94,502.20 611,983.55 0.00 1,021,030.37 37.47

SERVICES-SUPPLIES
42033 CONSTRUCTION MATERIALS 15,953.56 0.00 0.00 0.00 15,953.56 0.00 42101 SAFETY SHOES - MOU ITEM 2,280.00 0.00 0.00 0.00 2,280.00 0.00 42300 WIRELESS COMMUNICATION 0.00 153.48 767.12 0.00 (767.12) 0.00 42305 PBLC SFTY RADIO COMMUNICATION 1,728.00 385.60 771.20 0.00 956.80 44.62 42600 MOTOR POOL RENTAL - OPS & MTCE 1,218.00 609.00 609.00 0.00 609.00 50.00 42660 MOTOR POOL RENTAL- 540.00 270.00 270.00 0.00 270.00 50.00 TOTAL FOR SERVICES-SUPPLIES 21,719.56 1,418.08 2,417.32 0.00 19,302.24 11.12 TOTAL FOR PLANNING & DEVELOPMENT DEPT1,654,733.48 95,920.28 614,400.87 0.00 1,040,332.61 37.12 30 FIRE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 2,479,601.14 185,367.52 1,109,752.76 0.00 1,369,848.38 44.75 41101 SPECIAL ASSIGNMENT PAY 0.00 0.00 75.60 0.00 (75.60) 0.00 41140 FINAL LEAVE 0.00 0.00 4,220.72 0.00 (4,220.72) 0.00 41141 SP COMP-BILINGUAL 6,049.92 697.69 3,271.69 0.00 2,778.23 54.07 41151 SP COMP-SECONDARY MEDIC 12,000.00 923.08 5,901.12 0.00 6,098.88 49.17 41200 TEMPORARY EMPLOYEES 199,397.90 9,280.61 63,373.34 0.00 136,024.56 31.78 41300 OVERTIME 0.00 293.28 9,610.91 0.00 (9,610.91) 0.00 41310 OVERTIME - FLSA 24 DAY CYCLE 18,974.17 2,785.30 15,975.57 0.00 2,998.60 84.19 41330 CONSTANT STAFF LEVELS-OT FIRE 0.00 0.00 1,595.33 0.00 (1,595.33) 0.00 41350 OVERTIME - TRAINING 47,000.00 9,739.73 29,074.83 0.00 17,925.17 61.86 41400 SPECIAL DUTY PAY 0.00 736.26 4,866.98 0.00 (4,866.98) 0.00 41420 FIRE HOLIDAY PAY 77,210.53 10,961.54 30,806.86 0.00 46,403.67 39.89 41500 DEFERRED COMPENSATION MATCH 7,346.00 345.00 345.00 0.00 7,001.00 4.69 41510 PST DEFERRED COMPENSATION 2,592.15 120.69 753.27 0.00 1,838.88 29.05 41520 TIERED EMP DEF COMPENSATION 3,204.00 801.00 1,602.00 0.00 1,602.00 50.00 41530 TIERED RHS BENEFIT 69,104.00 17,276.00 32,052.00 0.00 37,052.00 46.38 41600 LONGEVITY 57,701.89 5,532.42 28,744.00 0.00 28,957.89 49.81 41660 TUITION REIMBURSEMENT 2,240.00 1,194.00 12,489.00 0.00 (10,249.00) 557.54 41670 BODY SCAN REIMBURSEMENT 6,500.00 0.00 0.00 0.00 6,500.00 0.00 LUISN Page: 26 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
Current Time: 06:11:12
User:

Report: Page 269 of 447
GL
12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41700 ANNUAL LEAVE BUYBACK 44,941.00 37,016.42 43,840.94 0.00 1,100.06 97.55 41910 PERS-NORMAL 513,846.27 39,900.18 237,265.96 0.00 276,580.31 46.17 41912 PERS-UNFUNDED 82,104.00 0.00 82,104.00 0.00 0.00 100.00 41920 MEDICARE 62,248.50 4,667.33 24,075.72 0.00 38,172.78 38.67 41929 SHORT TERM DISABILITY 7,934.70 759.98 4,538.38 0.00 3,396.32 57.19 41930 LONG TERM DISABILITY 16,861.27 1,260.48 7,527.24 0.00 9,334.03 44.64 41931 WORKERS COMP 232,481.99 17,593.56 100,937.91 0.00 131,544.08 43.41 41932 STATE UNEMPLOYMENT INSURANCE 2,607.21 237.36 1,219.73 0.00 1,387.48 46.78 41940 HEALTH INSURANCE 354,544.95 13,183.30 141,198.79 0.00 213,346.16 39.82 41945 OPT OUT HEALTH INSURANCE 31,200.00 1,200.00 11,185.70 0.00 20,014.30 35.85 41946 LIFE INSURANCE 20,084.68 1,501.45 8,966.13 0.00 11,118.55 44.64 41951 HEALTH ALLOWANCE CREDIT 0.00 219.80 2,362.95 0.00 (2,362.95) 0.00 TOTAL FOR SALARIES-BENEFITS 4,357,776.27 363,593.98 2,019,734.43 0.00 2,338,041.84 46.34

SERVICES-SUPPLIES
42055 COMPUTER EQUIPMENT & 60,784.57 1,245.11 1,294.03 0.00 59,490.54 2.12 42101 SAFETY SHOES - MOU ITEM 1,227.00 0.00 81.89 0.00 1,145.11 6.67 42300 WIRELESS COMMUNICATION 0.00 38.37 191.78 0.00 (191.78) 0.00 42305 PBLC SFTY RADIO COMMUNICATION 137,657.00 0.00 0.00 0.00 137,657.00 0.00 42600 MOTOR POOL RENTAL - OPS & MTCE 22,251.00 11,125.50 11,125.50 0.00 11,125.50 50.00 42660 MOTOR POOL RENTAL- 20,374.00 10,187.00 10,187.00 0.00 10,187.00 50.00 42900 PROF. & CONT. SVCS 192,848.00 0.00 0.00 54,109.33 138,738.67 28.05 TOTAL FOR SERVICES-SUPPLIES 435,141.57 22,595.98 22,880.20 54,109.33 358,152.04 17.69

CAPITAL OUTLAY
45200 MACHINERY, EQUIPMENT, & FIXTUR 318,100.00 0.00 0.00 318,100.00 0.00 100.00 TOTAL FOR CAPITAL OUTLAY 318,100.00 0.00 0.00 318,100.00 0.00 100.00 TOTAL FOR FIRE 5,111,017.84 386,189.96 2,042,614.63 372,209.33 2,696,193.88 47.24 32 POLICE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 6,766,840.81 291,651.52 1,902,932.55 0.00 4,863,908.26 28.12 41101 SPECIAL ASSIGNMENT PAY 0.00 0.00 2.80 0.00 (2.80) 0.00 41102 SHIFT DIFFERENTIAL 8,000.00 1,519.15 12,242.81 0.00 (4,242.81) 153.03 41140 FINAL LEAVE 0.00 41,232.60 43,085.13 0.00 (43,085.13) 0.00 41141 SP COMP-BILINGUAL 55,557.61 3,794.01 17,585.29 0.00 37,972.32 31.65 41143 SP COMP-CGEA TRAINING OFFICER 0.00 41.83 675.00 0.00 (675.00) 0.00 41158 SP COMP-MOTOR OFFICER 5,982.80 0.00 0.00 0.00 5,982.80 0.00 41159 SP COMP-INTERMEDIATE POST 28,144.28 619.06 4,324.92 0.00 23,819.36 15.36 41160 SP COMP-ADVANCED POST 199,197.31 14,484.69 73,252.66 0.00 125,944.65 36.77 41162 SP COMP-MGMT POST 20,048.04 548.16 548.16 0.00 19,499.88 2.73 41164 SP COMP-CANINE PAY 0.00 426.40 512.68 0.00 (512.68) 0.00 LUISN Page: 27 Current Date:

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01/15/2026
Current Time: 06:11:12
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Report: Page 270 of 447
GL
12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41165 SP COMP-SCHOOL RESOURCE OFFCR 11,286.75 282.49 959.40 0.00 10,327.35 8.50 41166 SP COMP-INVESTIGATIVE UNIT 0.00 759.68 5,616.20 0.00 (5,616.20) 0.00 41167 SP COMP-TRAFFIC CPL/SGT 6,289.63 705.96 3,244.05 0.00 3,045.58 51.57 41168 SP COMP-RELIEF WATCH CMND 18,397.10 1,289.79 5,170.00 0.00 13,227.10 28.10 41173 SP COMP-PACT TEAM 0.00 659.88 2,427.99 0.00 (2,427.99) 0.00 41176 SP COMP-DETECTIVE SGT 8,111.41 606.96 1,213.92 0.00 6,897.49 14.96 41178 SP COMP-PERSONNEL & TRAINING 7,890.48 606.96 883.35 0.00 7,007.13 11.19 41179 SP COMP-TRAINING OFFICER 5,982.80 238.62 5,371.62 0.00 611.18 89.78 41183 SP COMP-HOPE-HMLS OUTRCH & 8,111.41 938.42 4,704.83 0.00 3,406.58 58.00 41200 TEMPORARY EMPLOYEES 164,387.43 6,323.22 54,919.11 0.00 109,468.32 33.40 41300 OVERTIME 320,902.00 58,578.00 383,129.29 0.00 (62,227.29) 119.39 41310 OVERTIME - FLSA 24 DAY CYCLE 0.00 2.81 24.84 0.00 (24.84) 0.00 41320 COMP TIME 67,400.00 3,635.31 31,076.22 0.00 36,323.78 46.10 41400 SPECIAL DUTY PAY 9,650.00 1,615.65 11,699.68 0.00 (2,049.68) 121.24 41500 DEFERRED COMPENSATION MATCH 20,650.00 300.00 3,070.00 0.00 17,580.00 14.86 41510 PST DEFERRED COMPENSATION 1,603.21 84.96 724.47 0.00 878.74 45.18 41520 TIERED EMP DEF COMPENSATION 14,100.00 4,350.00 9,450.00 0.00 4,650.00 67.02 41530 TIERED RHS BENEFIT 177,100.00 38,275.00 73,050.00 0.00 104,050.00 41.24 41600 LONGEVITY 99,861.50 8,937.61 55,938.18 0.00 43,923.32 56.01 41601 MARKSMANSHIP 16,380.00 810.40 4,736.78 0.00 11,643.22 28.91 41660 TUITION REIMBURSEMENT 4,700.00 3,955.00 10,077.00 0.00 (5,377.00) 214.40 41700 ANNUAL LEAVE BUYBACK 126,514.00 93,759.05 105,158.65 0.00 21,355.35 83.12 41710 ANNUAL LEAVE OVER MAX 15,977.00 0.00 0.00 0.00 15,977.00 0.00 41800 UNIFORM ALLOWANCE 149,180.00 9,141.20 54,830.40 0.00 94,349.60 36.75 41910 PERS-NORMAL 1,467,700.37 65,535.75 417,353.84 0.00 1,050,346.53 28.43 41912 PERS-UNFUNDED 216,929.00 0.00 216,929.00 0.00 0.00 100.00 41920 MEDICARE 238,841.00 17,684.98 87,647.11 0.00 151,193.89 36.69 41929 SHORT TERM DISABILITY 21,653.90 1,792.71 11,546.54 0.00 10,107.36 53.32 41930 LONG TERM DISABILITY 46,014.50 15,596.36 26,336.10 0.00 19,678.40 57.23 41931 WORKERS COMP 595,524.96 24,870.61 161,365.52 0.00 434,159.44 27.09 41932 STATE UNEMPLOYMENT INSURANCE 7,315.46 512.95 2,622.47 0.00 4,692.99 35.84 41940 HEALTH INSURANCE 1,304,958.00 40,690.88 436,789.82 0.00 868,168.18 33.47 41945 OPT OUT HEALTH INSURANCE 27,600.00 1,300.00 15,082.14 0.00 12,517.86 54.64 41946 LIFE INSURANCE 53,853.72 3,548.58 22,789.60 0.00 31,064.12 42.31 41951 HEALTH ALLOWANCE CREDIT 0.00 553.54 6,214.72 0.00 (6,214.72) 0.00 41996 VACANCY FACTOR (219,583.00) 0.00 0.00 0.00 (219,583.00) 0.00 41997 BUDGETARY/PAYROLL (50,699.08) 0.00 0.00 0.00 (50,699.08) 0.00 41999 PAYROLL SUSPENSE 0.00 5,930.97 45,723.07 0.00 (45,723.07) 0.00 TOTAL FOR SALARIES-BENEFITS 12,048,354.40 768,191.72 4,333,037.91 0.00 7,715,316.49 35.96

SERVICES-SUPPLIES
LUISN Page: 28 Current Date:

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01/15/2026
Current Time: 06:11:12
User:

Report: Page 271 of 447
GL
12/31/2025
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
42020 MINOR EQUIPMENT & FURNITURE 716,283.63 0.00 (1,725.09) 685,903.89 32,104.83 95.51 42101 SAFETY SHOES - MOU ITEM 7,650.00 0.00 0.00 0.00 7,650.00 0.00 42105 PROTECTIVE CLOTHING 8,970.00 0.00 0.00 0.00 8,970.00 0.00 42300 WIRELESS COMMUNICATION 97,838.55 96.76 482.99 47,838.55 49,517.01 49.38 42350 PROGRAM EXPENDITURES 5,275.00 151.66 370.17 0.00 4,904.83 7.01 42640 MDC RENTAL RATES 6,470.00 3,235.00 3,235.00 0.00 3,235.00 50.00 42800 EQUIPMENT MAINTENANCE 5,780.27 0.00 0.00 0.00 5,780.27 0.00 42900 PROF. & CONT. SVCS 328,397.56 0.00 80,176.56 209,759.03 38,461.97 88.28 43100 MEMBERSHIP & DUES 0.00 0.00 30.00 0.00 (30.00) 0.00 43200 CONFERENCE, TRAINING & TRAVEL 37,785.00 0.00 17,583.41 0.00 20,201.59 46.53 43220 P.O.S.T. CONFERENCE & TRAINING 55,523.00 0.00 26,609.79 0.00 28,913.21 47.92 TOTAL FOR SERVICES-SUPPLIES 1,269,973.01 3,483.42 126,762.83 943,501.47 199,708.71 84.27 TOTAL FOR POLICE 13,318,327.41 771,675.14 4,459,800.74 943,501.47 7,915,025.20 40.57 39 PUBLIC WORKS

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 569,400.29 31,956.32 197,164.83 0.00 372,235.46 34.62 41141 SP COMP-BILINGUAL 2,274.96 171.76 1,115.51 0.00 1,159.45 49.03 41300 OVERTIME 1,000.00 358.58 2,423.75 0.00 (1,423.75) 242.37 41320 COMP TIME 0.00 0.00 185.00 0.00 (185.00) 0.00
41400 SPECIAL DUTY PAY 0.00 457.14 5,722.38 0.00 (5,722.38) 0.00 41500 DEFERRED COMPENSATION MATCH 6,573.00 937.99 937.99 0.00 5,635.01 14.27 41520 TIERED EMP DEF COMPENSATION 3,402.00 1,000.50 2,001.00 0.00 1,401.00 58.81 41530 TIERED RHS BENEFIT 3,102.00 825.50 1,584.00 0.00 1,518.00 51.06 41600 LONGEVITY 2,340.00 180.00 904.06 0.00 1,435.94 38.63 41700 ANNUAL LEAVE BUYBACK 8,655.00 9,086.80 9,086.80 0.00 (431.80) 104.98 41910 PERS-NORMAL 66,287.73 3,769.22 23,053.84 0.00 43,233.89 34.77 41912 PERS-UNFUNDED 19,350.00 0.00 19,350.00 0.00 0.00 100.00 41920 MEDICARE 17,800.07 1,310.15 6,667.47 0.00 11,132.60 37.45 41929 SHORT TERM DISABILITY 1,822.08 159.70 1,006.00 0.00 816.08 55.21 41930 LONG TERM DISABILITY 3,871.93 264.88 1,668.70 0.00 2,203.23 43.09 41931 WORKERS COMP 47,416.49 2,362.01 16,457.16 0.00 30,959.33 34.70 41932 STATE UNEMPLOYMENT INSURANCE 531.73 38.67 202.69 0.00 329.04 38.11 41940 HEALTH INSURANCE 129,379.56 5,011.65 53,522.90 0.00 75,856.66 41.36 41945 OPT OUT HEALTH INSURANCE 7,200.00 500.00 5,392.85 0.00 1,807.15 74.90 41946 LIFE INSURANCE 4,612.02 315.52 1,987.69 0.00 2,624.33 43.09 41951 HEALTH ALLOWANCE CREDIT 0.00 102.47 949.18 0.00 (949.18) 0.00 TOTAL FOR SALARIES-BENEFITS 895,018.86 58,808.86 351,383.80 0.00 543,635.06 39.25

SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 87,451.50 0.00 87,451.50 0.00 0.00 100.00 LUISN Page: 29 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
42101 SAFETY SHOES - MOU ITEM 2,802.00 0.00 272.39 0.00 2,529.61 9.72 TOTAL FOR SERVICES-SUPPLIES 90,253.50 0.00 87,723.89 0.00 2,529.61 97.19 TOTAL FOR PUBLIC WORKS 985,272.36 58,808.86 439,107.69 0.00 546,164.67 44.56 47 COMMUNITY SERVICES

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,349,724.45 84,016.32 560,460.15 0.00 789,264.30 41.52 41101 SPECIAL ASSIGNMENT PAY 0.00 0.00 1.12 0.00 (1.12) 0.00 41140 FINAL LEAVE 0.00 0.00 655.10 0.00 (655.10) 0.00
41141 SP COMP-BILINGUAL 4,549.92 515.28 2,767.54 0.00 1,782.38 60.82 41200 TEMPORARY EMPLOYEES 294,708.55 17,342.08 108,866.74 0.00 185,841.81 36.94 41300 OVERTIME 3,541.00 3,777.84 21,668.43 0.00 (18,127.43) 611.92 41320 COMP TIME 0.00 267.73 2,047.93 0.00 (2,047.93) 0.00 41400 SPECIAL DUTY PAY 621.00 88.80 1,434.51 0.00 (813.51) 231.00 41500 DEFERRED COMPENSATION MATCH 11,705.00 0.00 570.00 0.00 11,135.00 4.86 41510 PST DEFERRED COMPENSATION 1,832.24 59.38 436.41 0.00 1,395.83 23.81 41520 TIERED EMP DEF COMPENSATION 10,770.00 2,242.50 4,635.00 0.00 6,135.00 43.03 41530 TIERED RHS BENEFIT 5,225.00 1,156.25 2,362.50 0.00 2,862.50 45.21 41600 LONGEVITY 3,210.00 246.92 1,578.53 0.00 1,631.47 49.17 41660 TUITION REIMBURSEMENT 1,190.00 0.00 0.00 0.00 1,190.00 0.00 41700 ANNUAL LEAVE BUYBACK 17,171.75 6,975.38 13,950.76 0.00 3,220.99 81.24 41910 PERS-NORMAL 174,247.19 11,307.28 74,846.51 0.00 99,400.68 42.95 41912 PERS-UNFUNDED 75,105.00 0.00 75,105.00 0.00 0.00 100.00 41920 MEDICARE 46,455.79 3,147.39 19,726.35 0.00 26,729.44 42.46 41929 SHORT TERM DISABILITY 4,319.10 344.51 2,367.94 0.00 1,951.16 54.82 41930 LONG TERM DISABILITY 9,178.11 571.29 3,935.99 0.00 5,242.12 42.88 41931 WORKERS COMP 40,031.82 2,276.16 15,694.13 0.00 24,337.69 39.20 41932 STATE UNEMPLOYMENT INSURANCE 1,525.16 102.76 651.85 0.00 873.31 42.73 41940 HEALTH INSURANCE 247,103.16 7,692.14 89,603.48 0.00 157,499.68 36.26 41945 OPT OUT HEALTH INSURANCE 21,240.00 585.00 7,445.35 0.00 13,794.65 35.05 41946 LIFE INSURANCE 10,932.88 680.47 4,688.12 0.00 6,244.76 42.88 41951 HEALTH ALLOWANCE CREDIT 0.00 184.50 2,059.04 0.00 (2,059.04) 0.00 41996 VACANCY FACTOR (213,443.00) 0.00 0.00 0.00 (213,443.00) 0.00 41997 BUDGETARY/PAYROLL (22,872.75) 0.00 0.00 0.00 (22,872.75) 0.00 TOTAL FOR SALARIES-BENEFITS 2,098,071.37 143,579.98 1,017,558.48 0.00 1,080,512.89 48.49

SERVICES-SUPPLIES
42014 ELECTRONIC INFO RESOURCES 125,000.00 17,051.00 67,470.54 12,600.00 44,929.46 64.05 42020 MINOR EQUIPMENT & FURNITURE 30,000.00 184.70 184.70 0.00 29,815.30 0.61 42033 CONSTRUCTION MATERIALS 0.00 14,710.06 58,937.97 19,943.57 (78,881.54) 0.00 42101 SAFETY SHOES - MOU ITEM 4,532.50 0.00 880.52 0.00 3,651.98 19.42 LUISN Page: 30 Current Date:

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Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
42350 PROGRAM EXPENDITURES 49,665.00 2,391.42 3,984.94 0.00 45,680.06 8.02 42430 WATER UTILITY 0.00 1,012.72 6,677.84 0.00 (6,677.84) 0.00 42600 MOTOR POOL RENTAL - OPS & MTCE 22,000.00 0.00 0.00 0.00 22,000.00 0.00 42700 OTHER EQUIPMENT RENTAL 0.00 16,828.74 16,828.74 13,171.26 (30,000.00) 0.00 42800 EQUIPMENT MAINTENANCE 48,190.00 0.00 55,083.39 0.00 (6,893.39) 114.30 42813 MTCE & REPAIR - EQUIP & FAC 116,890.00 0.00 54,365.00 0.00 62,525.00 46.50 42816 MOWING/LANDSCAPE CONTRACTS 4,000.00 0.00 0.00 0.00 4,000.00 0.00 42819 GRAFFITI REMOVAL 250,000.00 0.00 0.00 250,000.00 0.00 100.00 42821 TREE MAINTENANCE 750,000.00 57,735.55 341,290.38 0.00 408,709.62 45.50 42900 PROF. & CONT. SVCS 173,574.00 799.00 14,023.59 60,000.00 99,550.41 42.64 43500 BOOKS 23,826.00 0.00 16,969.82 4,678.37 2,177.81 90.85 43722 PREVENTION & MAINTENANCE 68,000.00 0.00 222.00 0.00 67,778.00 0.32 TOTAL FOR SERVICES-SUPPLIES 1,665,677.50 110,713.19 636,919.43 360,393.20 668,364.87 59.87

CAPITAL OUTLAY
TOTAL FOR CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL FOR COMMUNITY SERVICES 3,763,748.87 254,293.17 1,654,477.91 360,393.20 1,748,877.76 53.53 FUN 120 88,647,726.64 4,175,853.28 14,237,097.91 20,828,056.32 53,582,572.41 39.55 LUISN Page: 31 Current Date:

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Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
130 CORONA MALL PROPERTIES FUND
19 ECONOMIC DEVELOPMENT

SERVICES-SUPPLIES
42430 WATER UTILITY 0.00 1,689.46 6,333.17 0.00 (6,333.17) 0.00 42813 MTCE & REPAIR - EQUIP & FAC 25,000.00 0.00 2,383.31 0.00 22,616.69 9.53 42900 PROF. & CONT. SVCS 279,317.00 0.00 35,438.58 117,702.42 126,176.00 54.82 TOTAL FOR SERVICES-SUPPLIES 304,317.00 1,689.46 44,155.06 117,702.42 142,459.52 53.18 TOTAL FOR ECONOMIC DEVELOPMENT 304,317.00 1,689.46 44,155.06 117,702.42 142,459.52 53.18 FUN 130 304,317.00 1,689.46 44,155.06 117,702.42 142,459.52 53.18 LUISN Page: 32 Current Date:

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Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
232 CIVIC CENTER
47 COMMUNITY SERVICES

SERVICES-SUPPLIES
42033 CONSTRUCTION MATERIALS 2,400.00 7.60 1,702.73 820.37 (123.10) 105.12 42410 ELECTRIC UTILITY 80,722.00 1,250.88 38,292.88 0.00 42,429.12 47.43 42420 NATURAL GAS UTILITY 1,750.00 33.82 122.42 0.00 1,627.58 6.99 42430 WATER UTILITY 30,756.00 1,525.82 21,296.12 0.00 9,459.88 69.24 42813 MTCE & REPAIR - EQUIP & FAC 24,989.47 0.00 9,682.84 4,192.42 11,114.21 55.52 42822 VANDALISM 1,500.00 0.00 0.00 0.00 1,500.00 0.00
42900 PROF. & CONT. SVCS 29,600.00 2,255.75 13,549.27 0.00 16,050.73 45.77 43715 REGULATORY PERMIT & USE FEES 900.00 0.00 221.42 0.00 678.58 24.60 43722 PREVENTION & MAINTENANCE 4,227.38 856.47 10,036.00 7,250.26 (13,058.88) 408.91 TOTAL FOR SERVICES-SUPPLIES 176,844.85 5,930.34 94,903.68 12,263.05 69,678.12 60.59 TOTAL FOR COMMUNITY SERVICES 176,844.85 5,930.34 94,903.68 12,263.05 69,678.12 60.59 FUN 232 176,844.85 5,930.34 94,903.68 12,263.05 69,678.12 60.59 LUISN Page: 33 Current Date:

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Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

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Month to
GRAND TOTAL 301,762,180.13 22,338,674.09 101,573,552.30 34,491,885.00 165,696,742.83 45.09 LUISN Page: 34 Current Date:

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Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
507 WATER CAPACITY
00 NOT APPLICABLE

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 2,332,003.45 0.00 0.00 0.00 2,332,003.45 0.00 TOTAL FOR SERVICES-SUPPLIES 2,332,003.45 0.00 0.00 0.00 2,332,003.45 0.00 TOTAL FOR NOT APPLICABLE 2,332,003.45 0.00 0.00 0.00 2,332,003.45 0.00 13 DEBT SERVICE

SERVICES-SUPPLIES
42900 PROF. & CONT. SVCS 640.00 0.00 512.50 0.00 127.50 80.07 TOTAL FOR SERVICES-SUPPLIES 640.00 0.00 512.50 0.00 127.50 80.07 TOTAL FOR DEBT SERVICE 640.00 0.00 512.50 0.00 127.50 80.07 50 WATER UTILITY SERVICES

SERVICES-SUPPLIES
44100 INTEREST EXPENSE 701,520.71 0.00 56,410.86 0.00 645,109.85 8.04 44610 ADMINISTRATIVE SERVICES CHARGE 2,265.00 566.25 1,132.50 0.00 1,132.50 50.00 TOTAL FOR SERVICES-SUPPLIES 703,785.71 566.25 57,543.36 0.00 646,242.35 8.17 TOTAL FOR WATER UTILITY SERVICES 703,785.71 566.25 57,543.36 0.00 646,242.35 8.17 FUN 507 3,036,429.16 566.25 58,055.86 0.00 2,978,373.30 1.91 LUISN Page: 1 Current Date:

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Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
512 2025 WATER REVENUE BONDS
00 NOT APPLICABLE

SERVICES-SUPPLIES
42033 CONSTRUCTION MATERIALS 0.00 5,444,438.56 5,444,438.56 8,534,264.30 (13,978,702.86) 0.00 42055 COMPUTER EQUIPMENT & 0.00 276.00 276.00 0.00 (276.00) 0.00 42200 ADVERTISING EXPENSE 0.00 33.90 33.90 0.00 (33.90) 0.00 42220 PROMOTIONAL/PUBLIC OUTREACH 0.00 5,468.23 5,468.23 0.00 (5,468.23) 0.00 42320 POSTAGE & SHIPPING 0.00 5,979.57 5,979.57 0.00 (5,979.57) 0.00 42900 PROF. & CONT. SVCS 0.00 85,162.92 85,162.92 821,271.25 (906,434.17) 0.00 43300 CONSTRUCTION CONTRACTS 0.00 0.00 0.00 3,133,060.00 (3,133,060.00) 0.00 TOTAL FOR SERVICES-SUPPLIES 0.00 5,541,359.18 5,541,359.18 12,488,595.55 (18,029,954.73) 0.00 TOTAL FOR NOT APPLICABLE 0.00 5,541,359.18 5,541,359.18 12,488,595.55 (18,029,954.73) 0.00 13 DEBT SERVICE

SERVICES-SUPPLIES
42900 PROF. & CONT. SVCS 0.00 1,750.00 362,080.00 0.00 (362,080.00) 0.00 TOTAL FOR SERVICES-SUPPLIES 0.00 1,750.00 362,080.00 0.00 (362,080.00) 0.00 TOTAL FOR DEBT SERVICE 0.00 1,750.00 362,080.00 0.00 (362,080.00) 0.00 FUN 512 0.00 5,543,109.18 5,903,439.18 12,488,595.55 (18,392,034.73) 0.00 LUISN Page: 2 Current Date:

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Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
567 RECLAIMED WATER SYSTEM
00 NOT APPLICABLE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 0.00 363.69 7,830.69 0.00 (7,830.69) 0.00 41141 SP COMP-BILINGUAL 0.00 5.08 32.33 0.00 (32.33) 0.00 41910 PERS-NORMAL 0.00 42.52 906.60 0.00 (906.60) 0.00
41920 MEDICARE 0.00 10.88 232.57 0.00 (232.57) 0.00
41929 SHORT TERM DISABILITY 0.00 0.00 1.53 0.00 (1.53) 0.00 41931 WORKERS COMP 0.00 5.17 110.10 0.00 (110.10) 0.00
41932 STATE UNEMPLOYMENT INSURANCE 0.00 0.34 7.17 0.00 (7.17) 0.00 41951 HEALTH ALLOWANCE CREDIT 0.00 0.00 10.25 0.00 (10.25) 0.00 TOTAL FOR SALARIES-BENEFITS 0.00 427.68 9,131.24 0.00 (9,131.24) 0.00

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 7,441,618.29 0.00 0.00 0.00 7,441,618.29 0.00 42033 CONSTRUCTION MATERIALS 212,156.56 0.00 319.73 255.56 211,581.27 0.27 42200 ADVERTISING EXPENSE 0.00 (33.90) 0.00 0.00 0.00 0.00 42220 PROMOTIONAL/PUBLIC OUTREACH 0.00 (18.28) 2.87 0.00 (2.87) 0.00 42320 POSTAGE & SHIPPING 0.00 (43.43) 0.00 0.00 0.00 0.00 42700 OTHER EQUIPMENT RENTAL 0.00 0.00 233.90 0.00 (233.90) 0.00 42813 MTCE & REPAIR - EQUIP & FAC 0.00 0.00 3,982.47 0.00 (3,982.47) 0.00 42900 PROF. & CONT. SVCS 229,715.65 631,677.23 1,295,878.10 204,836.18 (1,270,998.63) 653.29 43300 CONSTRUCTION CONTRACTS 114,153.00 0.00 0.00 0.00 114,153.00 0.00 TOTAL FOR SERVICES-SUPPLIES 7,997,643.50 631,581.62 1,300,417.07 205,091.74 6,492,134.69 18.82

SERVICES-SUPPLIES
TOTAL FOR SERVICES-SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.00

CAPITAL OUTLAY
45100 LICENSED VEHICLES 33,914.59 0.00 33,914.59 0.00 0.00 100.00 45200 MACHINERY, EQUIPMENT, & FIXTUR 0.00 0.00 0.00 1,108.80 (1,108.80) 0.00 TOTAL FOR CAPITAL OUTLAY 33,914.59 0.00 33,914.59 1,108.80 (1,108.80) 103.26 TOTAL FOR NOT APPLICABLE 8,031,558.09 632,009.30 1,343,462.90 206,200.54 6,481,894.65 19.29 13 DEBT SERVICE

SERVICES-SUPPLIES
42900 PROF. & CONT. SVCS 226.00 0.00 188.48 0.00 37.52 83.39 44101 DS INTEREST 2021 POBS 20,407.00 0.00 6,544.99 0.00 13,862.01 32.07 TOTAL FOR SERVICES-SUPPLIES 20,633.00 0.00 6,733.47 0.00 13,899.53 32.63 TOTAL FOR DEBT SERVICE 20,633.00 0.00 6,733.47 0.00 13,899.53 32.63 39 PUBLIC WORKS

SALARIES-BENEFITS
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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41100 PERMANENT EMPLOYEES 45,976.26 3,530.88 29,303.52 0.00 16,672.74 63.73 41141 SP COMP-BILINGUAL 0.00 28.36 188.08 0.00 (188.08) 0.00 41300 OVERTIME 0.00 0.00 275.38 0.00 (275.38) 0.00
41500 DEFERRED COMPENSATION MATCH 397.00 0.00 500.00 0.00 (103.00) 125.94 41520 TIERED EMP DEF COMPENSATION 258.00 160.50 321.00 0.00 (63.00) 124.41 41530 TIERED RHS BENEFIT 166.00 67.50 135.00 0.00 31.00 81.32 41660 TUITION REIMBURSEMENT 0.00 0.00 296.10 0.00 (296.10) 0.00 41910 PERS-NORMAL 5,301.06 410.38 3,400.35 0.00 1,900.71 64.14 41912 PERS-UNFUNDED 2,184.00 0.00 2,184.00 0.00 0.00 100.00 41920 MEDICARE 1,378.13 109.02 898.69 0.00 479.44 65.21 41929 SHORT TERM DISABILITY 147.14 35.11 237.84 0.00 (90.70) 161.64 41930 LONG TERM DISABILITY 312.63 58.24 394.48 0.00 (81.85) 126.18 41931 WORKERS COMP 1,472.18 127.75 1,083.65 0.00 388.53 73.60 41932 STATE UNEMPLOYMENT INSURANCE 41.39 3.24 27.11 0.00 14.28 65.49 41940 HEALTH INSURANCE 11,886.76 774.73 8,944.19 0.00 2,942.57 75.24 41946 LIFE INSURANCE 372.60 69.37 469.86 0.00 (97.26) 126.10 41951 HEALTH ALLOWANCE CREDIT 0.00 35.27 394.15 0.00 (394.15) 0.00 TOTAL FOR SALARIES-BENEFITS 69,893.15 5,410.35 49,053.40 0.00 20,839.75 70.18

SERVICES-SUPPLIES
42101 SAFETY SHOES - MOU ITEM 120.25 0.00 292.99 0.00 (172.74) 243.65 TOTAL FOR SERVICES-SUPPLIES 120.25 0.00 292.99 0.00 (172.74) 243.65 TOTAL FOR PUBLIC WORKS 70,013.40 5,410.35 49,346.39 0.00 20,667.01 70.48 53 RECLAIMED WATER

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 87,433.61 40,610.39 40,696.03 0.00 46,737.58 46.54 41101 SPECIAL ASSIGNMENT PAY 0.00 9.23 9.23 0.00 (9.23) 0.00 41102 SHIFT DIFFERENTIAL 0.00 197.88 197.88 0.00 (197.88) 0.00 41140 FINAL LEAVE 0.00 285.14 285.14 0.00 (285.14) 0.00 41141 SP COMP-BILINGUAL 534.55 270.48 270.48 0.00 264.07 50.59 41147 SP COMP-GRADE 4 CERT PAY 300.00 236.65 236.65 0.00 63.35 78.88 41148 SP COMP-GRADE 5 CERT PAY 1,266.15 766.88 766.88 0.00 499.27 60.56 41200 TEMPORARY EMPLOYEES 1,390.79 352.04 352.04 0.00 1,038.75 25.31 41300 OVERTIME 11,764.00 4,587.79 4,587.79 0.00 7,176.21 38.99 41320 COMP TIME 243.00 231.37 231.37 0.00 11.63 95.21
41400 SPECIAL DUTY PAY 728.00 408.75 408.75 0.00 319.25 56.14 41410 AUTO ALLOWANCE 57.60 28.72 28.72 0.00 28.88 49.86 41500 DEFERRED COMPENSATION MATCH 704.00 50.01 50.01 0.00 653.99 7.10 41510 PST DEFERRED COMPENSATION 11.82 4.58 4.58 0.00 7.24 38.74 41520 TIERED EMP DEF COMPENSATION 570.00 293.21 293.21 0.00 276.79 51.44 LUISN Page: 4 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41530 TIERED RHS BENEFIT 329.00 149.48 149.48 0.00 179.52 45.43 41600 LONGEVITY 501.43 268.59 268.59 0.00 232.84 53.56
41660 TUITION REIMBURSEMENT 0.00 31.35 31.35 0.00 (31.35) 0.00 41700 ANNUAL LEAVE BUYBACK 1,375.05 1,599.92 1,599.92 0.00 (224.87) 116.35 41910 PERS-NORMAL 10,300.18 5,002.86 5,012.74 0.00 5,287.44 48.66 41912 PERS-UNFUNDED 5,205.00 0.00 5,205.00 0.00 0.00 100.00 41920 MEDICARE 3,184.02 1,511.30 1,513.84 0.00 1,670.18 47.54 41929 SHORT TERM DISABILITY 279.83 169.35 169.35 0.00 110.48 60.51 41930 LONG TERM DISABILITY 594.49 280.92 280.92 0.00 313.57 47.25 41931 WORKERS COMP 2,244.39 1,036.04 1,037.88 0.00 1,206.51 46.24 41932 STATE UNEMPLOYMENT INSURANCE 96.35 46.06 46.13 0.00 50.22 47.87 41940 HEALTH INSURANCE 17,661.17 6,609.85 6,609.85 0.00 11,051.32 37.42 41941 RETIREES HEALTH INSURANCE/OPEB 11,538.00 0.00 0.00 0.00 11,538.00 0.00 41945 OPT OUT HEALTH INSURANCE 1,392.00 677.92 677.92 0.00 714.08 48.70 41946 LIFE INSURANCE 707.71 334.63 334.63 0.00 373.08 47.28 41951 HEALTH ALLOWANCE CREDIT 0.00 192.61 192.61 0.00 (192.61) 0.00 41996 VACANCY FACTOR (21,612.25) 0.00 0.00 0.00 (21,612.25) 0.00 TOTAL FOR SALARIES-BENEFITS 138,799.89 66,244.00 71,548.97 0.00 67,250.92 51.54

SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 1,430.00 0.00 0.77 0.00 1,429.23 0.05 42033 CONSTRUCTION MATERIALS 65,247.40 0.00 3,097.20 0.00 62,150.20 4.74 42034 SAFETY MATERIALS/CONSTRUCTION 65.00 0.00 0.00 0.00 65.00 0.00 42055 COMPUTER EQUIPMENT & 2,672.42 0.00 2,755.21 0.00 (82.79) 103.09 42100 UNIFORM EXPENSE 51.32 29.74 187.27 0.00 (135.95) 364.90 42101 SAFETY SHOES - MOU ITEM 390.50 0.00 0.00 0.00 390.50 0.00 42200 ADVERTISING EXPENSE 486.00 0.00 0.00 0.00 486.00 0.00 42220 PROMOTIONAL/PUBLIC OUTREACH 8.00 0.00 0.00 0.00 8.00 0.00 42300 WIRELESS COMMUNICATION 564.00 38.37 192.08 0.00 371.92 34.05 42320 POSTAGE & SHIPPING 745.00 0.00 10.85 0.00 734.15 1.45 42340 OFFICE SUPPLIES 265.00 27.34 66.33 0.00 198.67 25.03 42350 PROGRAM EXPENDITURES 362.60 7.55 67.79 0.00 294.81 18.69 42365 RECYCLED CONTENT PRODUCTS 27.00 1.73 5.19 0.00 21.81 19.22 42410 ELECTRIC UTILITY 748,178.25 28,195.35 469,592.11 0.00 278,586.14 62.76 42500 RENTS & LEASES 17,679.00 4,419.75 8,839.50 0.00 8,839.50 50.00 42600 MOTOR POOL RENTAL - OPS & MTCE 5,694.00 2,847.00 2,847.00 0.00 2,847.00 50.00 42605 RETAINED VEHICLE EXPENSE 125.00 62.50 62.50 0.00 62.50 50.00 42660 MOTOR POOL RENTAL- 5,225.00 2,507.50 2,507.50 0.00 2,717.50 47.99 42710 MILEAGE/VEHICLE EXP REIMB 50.00 0.00 0.00 0.00 50.00 0.00 42813 MTCE & REPAIR - EQUIP & FAC 25,000.00 0.00 0.00 0.00 25,000.00 0.00 42815 SCADA MAINTENANCE 50,000.00 12,689.90 28,102.71 0.00 21,897.29 56.20 LUISN Page: 5 Current Date:

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Balance
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Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
42816 MOWING/LANDSCAPE CONTRACTS 7,094.00 5.00 20.00 0.00 7,074.00 0.28 42823 SCADA REPAIRS 0.00 132.80 132.80 0.00 (132.80) 0.00 42900 PROF. & CONT. SVCS 481,709.36 1,663.72 121,017.65 337,045.57 23,646.14 95.09 43000 INSURANCE & SURETY BONDS 12,249.01 0.00 0.00 0.00 12,249.01 0.00 43100 MEMBERSHIP & DUES 9,122.00 0.00 0.00 0.00 9,122.00 0.00 43200 CONFERENCE, TRAINING & TRAVEL 320.12 42.17 167.50 0.00 152.62 52.32 43715 REGULATORY PERMIT & USE FEES 100.00 0.00 0.00 0.00 100.00 0.00 43722 PREVENTION & MAINTENANCE 55,025.00 0.00 30,971.52 25.00 24,028.48 56.33 44100 INTEREST EXPENSE 229,895.17 0.00 31,219.45 0.00 198,675.72 13.57 44200 BAD DEBTS EXPENSE 908.00 0.00 0.00 0.00 908.00 0.00 44610 ADMINISTRATIVE SERVICES CHARGE 148,898.00 37,224.50 74,449.00 0.00 74,449.00 50.00 44614 INTERNAL SVC CHRG-INFO TECH 52,115.00 13,028.75 26,057.50 0.00 26,057.50 50.00 TOTAL FOR SERVICES-SUPPLIES 1,921,701.15 102,923.67 802,369.43 337,070.57 782,261.15 59.29

CAPITAL OUTLAY
TOTAL FOR CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL FOR RECLAIMED WATER 2,060,501.04 169,167.67 873,918.40 337,070.57 849,512.07 58.77 FUN 567 10,182,705.53 806,587.32 2,273,461.16 543,271.11 7,365,973.26 27.66 LUISN Page: 6 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
570 WATER UTILITY
00 NOT APPLICABLE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 0.00 8,772.75 79,575.07 0.00 (79,575.07) 0.00 41141 SP COMP-BILINGUAL 0.00 65.60 780.65 0.00 (780.65) 0.00 41147 SP COMP-GRADE 4 CERT PAY 0.00 0.00 23.08 0.00 (23.08) 0.00 41148 SP COMP-GRADE 5 CERT PAY 0.00 0.00 937.30 0.00 (937.30) 0.00 41300 OVERTIME 0.00 0.00 1,192.88 0.00 (1,192.88) 0.00
41910 PERS-NORMAL 0.00 1,019.09 9,375.89 0.00 (9,375.89) 0.00 41920 MEDICARE 0.00 261.17 2,440.65 0.00 (2,440.65) 0.00 41929 SHORT TERM DISABILITY 0.00 0.00 3.04 0.00 (3.04) 0.00 41931 WORKERS COMP 0.00 123.74 1,350.95 0.00 (1,350.95) 0.00 41932 STATE UNEMPLOYMENT INSURANCE 0.00 8.09 75.40 0.00 (75.40) 0.00 41945 OPT OUT HEALTH INSURANCE 0.00 0.00 69.28 0.00 (69.28) 0.00 41951 HEALTH ALLOWANCE CREDIT 0.00 0.00 10.81 0.00 (10.81) 0.00 TOTAL FOR SALARIES-BENEFITS 0.00 10,250.44 95,835.00 0.00 (95,835.00) 0.00

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 26,839,488.81 0.00 0.00 0.00 26,839,488.81 0.00 42020 MINOR EQUIPMENT & FURNITURE 0.00 749.04 1,549.59 0.00 (1,549.59) 0.00 42033 CONSTRUCTION MATERIALS 13,769,034.83 (5,323,295.61) 424,101.67 279,804.28 13,065,128.88 5.11 42055 COMPUTER EQUIPMENT & 0.00 (276.00) 0.00 5,130.04 (5,130.04) 0.00 42220 PROMOTIONAL/PUBLIC OUTREACH 0.00 (5,449.95) 0.00 0.00 0.00 0.00 42320 POSTAGE & SHIPPING 0.00 (4,299.79) 92.00 0.00 (92.00) 0.00 42350 PROGRAM EXPENDITURES 0.00 0.00 122.15 0.00 (122.15) 0.00 42700 OTHER EQUIPMENT RENTAL 0.00 1,497.18 22,187.89 0.00 (22,187.89) 0.00 42813 MTCE & REPAIR - EQUIP & FAC 0.00 15,892.00 215,328.07 139,269.20 (354,597.27) 0.00 42815 SCADA MAINTENANCE 65,135.04 0.00 89,026.04 2,245.00 (26,136.00) 140.12 42900 PROF. & CONT. SVCS 3,177,040.31 58,522.00 827,377.06 2,400,177.54 (50,514.29) 101.58 43300 CONSTRUCTION CONTRACTS 4,584,382.56 190,997.19 637,551.65 1,617,513.67 2,329,317.24 49.19 43301 CAPITAL IMPROVEMENTS 0.00 0.00 32,051.45 0.00 (32,051.45) 0.00 43715 REGULATORY PERMIT & USE FEES 0.00 4,500.00 4,500.00 0.00 (4,500.00) 0.00 TOTAL FOR SERVICES-SUPPLIES 48,435,081.55 (5,061,163.94) 2,253,887.57 4,444,139.73 41,737,054.25 13.82

SERVICES-SUPPLIES
TOTAL FOR SERVICES-SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.00

CAPITAL OUTLAY
45100 LICENSED VEHICLES 231,743.52 0.00 231,743.52 0.00 0.00 100.00 45200 MACHINERY, EQUIPMENT, & FIXTUR 0.00 0.00 171,693.57 57,657.75 (229,351.32) 0.00 TOTAL FOR CAPITAL OUTLAY 231,743.52 0.00 403,437.09 57,657.75 (229,351.32) 198.96 TOTAL FOR NOT APPLICABLE 48,666,825.07 (5,050,913.50) 2,753,159.66 4,501,797.48 41,411,867.93 14.90 LUISN Page: 7 Current Date:

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(Over)/Under
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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
13 DEBT SERVICE

SERVICES-SUPPLIES
42900 PROF. & CONT. SVCS 819.00 0.00 795.70 0.00 23.30 97.15 44101 DS INTEREST 2021 POBS 353,401.00 0.00 113,344.36 0.00 240,056.64 32.07 TOTAL FOR SERVICES-SUPPLIES 354,220.00 0.00 114,140.06 0.00 240,079.94 32.22 TOTAL FOR DEBT SERVICE 354,220.00 0.00 114,140.06 0.00 240,079.94 32.22 21 PLANNING & DEVELOPMENT

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 40,594.61 3,005.12 18,989.26 0.00 21,605.35 46.77 41141 SP COMP-BILINGUAL 704.00 53.16 345.24 0.00 358.76 49.03 41200 TEMPORARY EMPLOYEES 1,943.20 0.00 0.00 0.00 1,943.20 0.00 41500 DEFERRED COMPENSATION MATCH 480.00 30.00 75.00 0.00 405.00 15.62 41510 PST DEFERRED COMPENSATION 25.26 0.00 0.00 0.00 25.26 0.00 41520 TIERED EMP DEF COMPENSATION 240.00 60.00 120.00 0.00 120.00 50.00 41530 TIERED RHS BENEFIT 160.00 40.00 80.00 0.00 80.00 50.00 41600 LONGEVITY 140.00 10.76 68.79 0.00 71.21 49.13
41700 ANNUAL LEAVE BUYBACK 1,129.30 618.12 1,104.92 0.00 24.38 97.84 41710 ANNUAL LEAVE OVER MAX 508.00 0.00 0.00 0.00 508.00 0.00 41910 PERS-NORMAL 4,777.87 353.84 2,237.11 0.00 2,540.76 46.82 41912 PERS-UNFUNDED 2,353.00 0.00 2,353.00 0.00 0.00 100.00 41920 MEDICARE 1,308.21 111.66 612.52 0.00 695.69 46.82 41929 SHORT TERM DISABILITY 129.91 12.27 77.88 0.00 52.03 59.94 41930 LONG TERM DISABILITY 276.04 20.33 129.07 0.00 146.97 46.75 41931 WORKERS COMP 605.38 42.83 270.75 0.00 334.63 44.72 41932 STATE UNEMPLOYMENT INSURANCE 40.05 3.36 18.65 0.00 21.40 46.56 41940 HEALTH INSURANCE 5,886.19 231.83 2,500.74 0.00 3,385.45 42.48 41946 LIFE INSURANCE 328.93 24.22 153.72 0.00 175.21 46.73 41951 HEALTH ALLOWANCE CREDIT 0.00 11.68 125.98 0.00 (125.98) 0.00 41996 VACANCY FACTOR (2,922.00) 0.00 0.00 0.00 (2,922.00) 0.00 TOTAL FOR SALARIES-BENEFITS 58,707.95 4,629.18 29,262.63 0.00 29,445.32 49.84

SERVICES-SUPPLIES
42101 SAFETY SHOES - MOU ITEM 60.00 0.00 0.00 0.00 60.00 0.00 TOTAL FOR SERVICES-SUPPLIES 60.00 0.00 0.00 0.00 60.00 0.00 TOTAL FOR PLANNING & DEVELOPMENT DEPT58,767.95 4,629.18 29,262.63 0.00 29,505.32 49.79 39 PUBLIC WORKS

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 469,758.44 21,926.34 104,640.33 0.00 365,118.11 22.27 41141 SP COMP-BILINGUAL 307.25 177.91 468.52 0.00 (161.27) 152.48 41200 TEMPORARY EMPLOYEES 7,417.91 404.10 3,120.37 0.00 4,297.54 42.06 LUISN Page: 8 Current Date:

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12/31/2025
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%
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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41300 OVERTIME 1,000.00 0.00 26.70 0.00 973.30 2.67
41400 SPECIAL DUTY PAY 2,500.00 0.00 0.00 0.00 2,500.00 0.00 41410 AUTO ALLOWANCE 864.00 65.23 423.64 0.00 440.36 49.03 41500 DEFERRED COMPENSATION MATCH 3,373.00 0.00 96.45 0.00 3,276.55 2.85 41510 PST DEFERRED COMPENSATION 96.43 5.25 40.56 0.00 55.87 42.06 41520 TIERED EMP DEF COMPENSATION 1,998.00 466.50 875.99 0.00 1,122.01 43.84 41530 TIERED RHS BENEFIT 1,607.00 378.75 700.50 0.00 906.50 43.59 41600 LONGEVITY 1,090.00 83.84 531.59 0.00 558.41 48.76 41660 TUITION REIMBURSEMENT 0.00 0.00 296.10 0.00 (296.10) 0.00 41700 ANNUAL LEAVE BUYBACK 2,498.30 2,104.77 2,502.91 0.00 (4.61) 100.18 41910 PERS-NORMAL 54,324.24 2,558.36 12,180.62 0.00 42,143.62 22.42 41912 PERS-UNFUNDED 47,610.00 0.00 47,610.00 0.00 0.00 100.00 41920 MEDICARE 14,491.17 754.78 3,374.59 0.00 11,116.58 23.28 41929 SHORT TERM DISABILITY 1,503.23 119.07 685.58 0.00 817.65 45.60 41930 LONG TERM DISABILITY 3,194.36 197.60 1,144.41 0.00 2,049.95 35.82 41931 WORKERS COMP 7,933.90 387.06 1,972.85 0.00 5,961.05 24.86 41932 STATE UNEMPLOYMENT INSURANCE 439.15 22.63 102.39 0.00 336.76 23.31 41940 HEALTH INSURANCE 65,533.42 2,009.28 20,205.39 0.00 45,328.03 30.83 41945 OPT OUT HEALTH INSURANCE 2,520.00 105.00 1,132.50 0.00 1,387.50 44.94 41946 LIFE INSURANCE 3,805.00 235.30 1,362.70 0.00 2,442.30 35.81 41951 HEALTH ALLOWANCE CREDIT 0.00 74.94 734.55 0.00 (734.55) 0.00 41996 VACANCY FACTOR (142,089.00) 0.00 0.00 0.00 (142,089.00) 0.00 TOTAL FOR SALARIES-BENEFITS 551,775.80 32,076.71 204,229.24 0.00 347,546.56 37.01

SERVICES-SUPPLIES
42055 COMPUTER EQUIPMENT & 0.00 125.86 125.86 0.00 (125.86) 0.00 42101 SAFETY SHOES - MOU ITEM 980.50 0.00 45.34 0.00 935.16 4.62 42300 WIRELESS COMMUNICATION 0.00 187.85 728.16 0.00 (728.16) 0.00 42340 OFFICE SUPPLIES 1,400.00 0.00 147.37 0.00 1,252.63 10.52 42600 MOTOR POOL RENTAL - OPS & MTCE 251.00 125.50 125.50 0.00 125.50 50.00 42660 MOTOR POOL RENTAL- 889.00 444.50 444.50 0.00 444.50 50.00 43100 MEMBERSHIP & DUES 825.00 0.00 0.00 0.00 825.00 0.00 43200 CONFERENCE, TRAINING & TRAVEL 19,805.00 0.00 0.00 0.00 19,805.00 0.00 TOTAL FOR SERVICES-SUPPLIES 24,150.50 883.71 1,616.73 0.00 22,533.77 6.69 TOTAL FOR PUBLIC WORKS 575,926.30 32,960.42 205,845.97 0.00 370,080.33 35.74 50 WATER UTILITY SERVICES

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 6,036,972.85 327,117.86 2,657,723.39 0.00 3,379,249.46 44.02 41101 SPECIAL ASSIGNMENT PAY 0.00 (9.23) 913.85 0.00 (913.85) 0.00 41102 SHIFT DIFFERENTIAL 0.00 2,654.22 19,316.76 0.00 (19,316.76) 0.00 LUISN Page: 9 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41140 FINAL LEAVE 0.00 5,091.13 17,030.13 0.00 (17,030.13) 0.00 41141 SP COMP-BILINGUAL 31,461.19 1,815.75 16,255.49 0.00 15,205.70 51.66 41147 SP COMP-GRADE 4 CERT PAY 21,240.00 2,915.73 17,892.53 0.00 3,347.47 84.23 41148 SP COMP-GRADE 5 CERT PAY 99,747.36 5,574.73 54,026.71 0.00 45,720.65 54.16 41200 TEMPORARY EMPLOYEES 69,539.78 (191.44) 17,146.76 0.00 52,393.02 24.65 41300 OVERTIME 900,260.00 48,377.69 339,630.13 0.00 560,629.87 37.72 41320 COMP TIME 26,411.00 2,363.66 17,709.84 0.00 8,701.16 67.05 41400 SPECIAL DUTY PAY 37,648.00 3,804.00 21,931.35 0.00 15,716.65 58.25 41410 AUTO ALLOWANCE 2,649.60 (19.30) 1,294.94 0.00 1,354.66 48.87 41500 DEFERRED COMPENSATION MATCH 47,300.00 1,927.11 3,483.07 0.00 43,816.93 7.36 41510 PST DEFERRED COMPENSATION 591.29 (2.48) 222.90 0.00 368.39 37.69 41520 TIERED EMP DEF COMPENSATION 39,264.00 9,480.27 19,409.70 0.00 19,854.30 49.43 41530 TIERED RHS BENEFIT 21,037.00 4,435.96 9,309.04 0.00 11,727.96 44.25 41600 LONGEVITY 30,047.77 1,507.10 14,749.14 0.00 15,298.63 49.08 41660 TUITION REIMBURSEMENT 0.00 (156.75) 522.50 0.00 (522.50) 0.00 41700 ANNUAL LEAVE BUYBACK 93,500.85 74,312.51 96,851.31 0.00 (3,350.46) 103.58 41710 ANNUAL LEAVE OVER MAX 9,518.00 0.00 0.00 0.00 9,518.00 0.00 41910 PERS-NORMAL 713,367.60 40,661.94 326,756.63 0.00 386,610.97 45.80 41912 PERS-UNFUNDED 345,556.00 0.00 345,556.00 0.00 0.00 100.00 41920 MEDICARE 221,545.24 14,380.67 98,670.70 0.00 122,874.54 44.53 41929 SHORT TERM DISABILITY 19,318.31 1,314.27 10,935.81 0.00 8,382.50 56.60 41930 LONG TERM DISABILITY 41,051.53 2,179.87 18,139.92 0.00 22,911.61 44.18 41931 WORKERS COMP 155,756.77 8,437.78 68,442.95 0.00 87,313.82 43.94 41932 STATE UNEMPLOYMENT INSURANCE 6,687.58 429.17 3,010.03 0.00 3,677.55 45.00 41940 HEALTH INSURANCE 1,239,398.92 19,623.56 437,629.87 0.00 801,769.05 35.30 41941 RETIREES HEALTH INSURANCE/OPEB 614,295.00 0.00 0.00 0.00 614,295.00 0.00 41945 OPT OUT HEALTH INSURANCE 81,168.00 1,775.28 38,419.12 0.00 42,748.88 47.33 41946 LIFE INSURANCE 48,899.83 2,596.63 21,608.12 0.00 27,291.71 44.18 41951 HEALTH ALLOWANCE CREDIT 0.00 569.90 12,122.69 0.00 (12,122.69) 0.00 41996 VACANCY FACTOR (776,267.75) 0.00 0.00 0.00 (776,267.75) 0.00 TOTAL FOR SALARIES-BENEFITS 10,177,965.72 582,967.59 4,706,711.38 0.00 5,471,254.34 46.24

SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 133,982.00 5,748.54 70,637.08 0.00 63,344.92 52.72 42033 CONSTRUCTION MATERIALS 1,716,521.48 73,872.65 639,364.10 198,049.38 879,108.00 48.78 42034 SAFETY MATERIALS/CONSTRUCTION 83,071.88 2,326.02 22,647.25 48.93 60,375.70 27.32 42055 COMPUTER EQUIPMENT & 91,886.03 1,975.65 64,832.51 0.00 27,053.52 70.55 42100 UNIFORM EXPENSE 28,153.30 2,133.37 12,624.07 0.00 15,529.23 44.84 42101 SAFETY SHOES - MOU ITEM 29,491.00 300.00 2,727.34 0.00 26,763.66 9.24 42200 ADVERTISING EXPENSE 8,660.00 0.00 1,030.57 0.00 7,629.43 11.90 42220 PROMOTIONAL/PUBLIC OUTREACH 27,560.81 0.00 900.13 0.00 26,660.68 3.26 LUISN Page: 10 Current Date:

GLREREE5_Consolidated_Expenditure_Report
01/15/2026
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Report: Page 287 of 447
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12/31/2025
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(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
42300 WIRELESS COMMUNICATION 55,510.00 4,611.48 24,619.82 0.00 30,890.18 44.35 42310 PHONES, FAX, ISDN LINES 21,037.11 1,293.32 8,862.40 0.00 12,174.71 42.12 42320 POSTAGE & SHIPPING 157,058.00 12,461.80 58,347.14 0.00 98,710.86 37.15 42340 OFFICE SUPPLIES 14,404.13 1,438.38 4,492.03 0.00 9,912.10 31.18 42345 FIRST AID KIT SUPPLIES 500.00 0.00 13.10 0.00 486.90 2.62 42350 PROGRAM EXPENDITURES 42,572.90 2,806.71 18,374.85 0.00 24,198.05 43.16 42360 CLEANING/JANITORIAL SUPPLIES 2,400.00 477.50 4,164.05 0.00 (1,764.05) 173.50 42365 RECYCLED CONTENT PRODUCTS 1,166.55 86.43 259.30 0.00 907.25 22.22 42410 ELECTRIC UTILITY 6,210,453.00 165,482.50 3,265,971.37 0.00 2,944,481.63 52.58 42420 NATURAL GAS UTILITY 1,976.00 33.43 306.01 0.00 1,669.99 15.48 42430 WATER UTILITY 77,189.00 5,284.95 37,385.60 0.00 39,803.40 48.43 42435 RECYCLED WATER UTILITY 9,643.00 701.22 5,220.87 0.00 4,422.13 54.14 42441 UNLEADED FUEL 2,786.00 0.00 346.37 0.00 2,439.63 12.43 42442 DIESEL FUEL 8,748.00 0.00 16,979.06 0.00 (8,231.06) 194.09 42500 RENTS & LEASES 873,427.00 218,356.75 436,713.50 0.00 436,713.50 50.00 42501 CUA LEASES 2,047,634.00 511,908.50 1,023,817.00 0.00 1,023,817.00 50.00 42600 MOTOR POOL RENTAL - OPS & MTCE 392,926.00 196,463.00 196,463.00 0.00 196,463.00 50.00 42605 RETAINED VEHICLE EXPENSE 6,520.00 3,260.00 3,260.00 0.00 3,260.00 50.00 42610 DIRECT VEHICLE EXPENSE 8,750.00 412.45 1,958.70 0.00 6,791.30 22.38 42660 MOTOR POOL RENTAL- 335,632.00 160,008.50 160,008.50 0.00 175,623.50 47.67 42700 OTHER EQUIPMENT RENTAL 21,000.00 0.00 2,990.36 0.00 18,009.64 14.23 42710 MILEAGE/VEHICLE EXP REIMB 2,760.00 0.00 272.86 0.00 2,487.14 9.88 42813 MTCE & REPAIR - EQUIP & FAC 574,684.03 127,129.05 322,128.74 28,000.00 224,555.29 60.92 42815 SCADA MAINTENANCE 371,365.00 59,235.31 161,585.24 0.00 209,779.76 43.51 42816 MOWING/LANDSCAPE CONTRACTS 231,240.00 9,250.00 48,853.17 13,790.58 168,596.25 27.09 42821 TREE MAINTENANCE 0.00 10,253.65 10,253.65 0.00 (10,253.65) 0.00 42823 SCADA REPAIRS 0.00 16,492.88 16,492.88 0.00 (16,492.88) 0.00 42830 REBATE PROGRAMS 35,000.00 60.00 7,812.83 0.00 27,187.17 22.32 42900 PROF. & CONT. SVCS 2,617,040.12 79,607.14 827,105.32 700,833.36 1,089,101.44 58.38 42902 CUST CREDIT CRD PROCESSING FEE 428,832.42 44,149.56 100,085.88 277,549.68 51,196.86 88.06 42910 REFUSE DISPOSAL 12,000.00 0.00 0.00 0.00 12,000.00 0.00 43000 INSURANCE & SURETY BONDS 48,996.67 0.00 0.00 0.00 48,996.67 0.00 43100 MEMBERSHIP & DUES 206,163.61 0.00 189,101.00 0.00 17,062.61 91.72 43200 CONFERENCE, TRAINING & TRAVEL 72,285.75 5,023.18 15,163.26 0.00 57,122.49 20.97 43502 SCHOOL PROGRAMS 29,480.00 0.00 4,842.83 24,800.00 (162.83) 100.55 43701 CHEMICALS-POLYMER 196,350.00 0.00 103,594.58 92,405.42 350.00 99.82 43702 CHEMICALS-ALUM 125,363.02 (9,941.52) 61,420.20 143,644.11 (79,701.29) 163.57 43703 CHEMICALS-AMMONIA 76,445.00 (2,200.98) 28,242.85 50,757.15 (2,555.00) 103.34 43704 CHEMICALS-ANTISCALANT 223,930.00 13,831.64 58,092.89 103,907.11 61,930.00 72.34 43705 CHEMICALS-SULFURIC ACID 284,887.52 18,922.59 132,214.91 139,272.61 13,400.00 95.29 LUISN Page: 11 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
43706 CHEMICALS-CAUSTIC SODA 130,000.00 0.00 33,449.38 86,550.62 10,000.00 92.30 43707 CHEMICALS-SODIUM 785,706.57 18,584.07 248,981.85 602,324.72 (65,600.00) 108.34 43711 CHEMICALS-MISC 110,000.00 0.00 15,290.93 44,709.07 50,000.00 54.54 43714 OUTSIDE LAB ANALYSIS 499,670.29 32,031.31 184,002.91 0.00 315,667.38 36.82 43715 REGULATORY PERMIT & USE FEES 193,464.00 4,366.57 27,252.85 0.00 166,211.15 14.08 43716 JOB REQ CERTIFICATES & LICENSE 6,700.00 0.00 3,502.98 0.00 3,197.02 52.28 43717 RAW WATER PURCHASES 17,432,925.24 499,638.34 7,949,411.15 0.00 9,483,514.09 45.59 43718 TREATED WATER PURCHASES 1,293,891.14 615,170.18 2,158,167.47 0.00 (864,276.33) 166.79 43720 LAB CHEMICALS AND SUPPLIES 65,000.00 5,445.44 19,399.96 19,030.20 26,569.84 59.12 43722 PREVENTION & MAINTENANCE 1,685,890.48 53,563.49 432,881.97 199,082.14 1,053,926.37 37.48 43723 INLAND EMPIRE BRINE LINE-SARI 1,670,053.46 140,257.90 755,008.34 0.00 915,045.12 45.20 43731 CARBON DIOXIDE 60,000.00 6,063.42 24,651.79 33,348.21 2,000.00 96.66 44100 INTEREST EXPENSE 505,144.40 0.00 (30,371.39) 0.00 535,515.79 (6.01) 44200 BAD DEBTS EXPENSE 147,537.84 0.00 0.00 0.00 147,537.84 0.00 44610 ADMINISTRATIVE SERVICES CHARGE 3,584,324.00 896,081.00 1,792,162.00 0.00 1,792,162.00 50.00 44614 INTERNAL SVC CHRG-INFO TECH 2,206,174.00 551,543.50 1,103,087.00 0.00 1,103,087.00 50.00 TOTAL FOR SERVICES-SUPPLIES 48,323,963.75 4,566,000.87 22,889,458.36 2,758,103.29 22,676,402.10 53.07

CAPITAL OUTLAY
TOTAL FOR CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL FOR WATER UTILITY SERVICES 58,501,929.47 5,148,968.46 27,596,169.74 2,758,103.29 28,147,656.44 51.88 FUN 570 108,157,668.79 135,644.56 30,698,578.06 7,259,900.77 70,199,189.96 35.09 LUISN Page: 12 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
571 WATER UTILITY GRANT/AGREEMENT
00 NOT APPLICABLE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 0.00 121.23 2,610.32 0.00 (2,610.32) 0.00 41141 SP COMP-BILINGUAL 0.00 1.69 10.79 0.00 (10.79) 0.00 41910 PERS-NORMAL 0.00 14.17 302.19 0.00 (302.19) 0.00
41920 MEDICARE 0.00 3.62 77.51 0.00 (77.51) 0.00
41929 SHORT TERM DISABILITY 0.00 0.00 1.53 0.00 (1.53) 0.00 41931 WORKERS COMP 0.00 1.73 36.72 0.00 (36.72) 0.00
41932 STATE UNEMPLOYMENT INSURANCE 0.00 0.11 2.39 0.00 (2.39) 0.00 41951 HEALTH ALLOWANCE CREDIT 0.00 0.00 10.25 0.00 (10.25) 0.00 TOTAL FOR SALARIES-BENEFITS 0.00 142.55 3,051.70 0.00 (3,051.70) 0.00

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 10,842,291.02 0.00 0.00 0.00 10,842,291.02 0.00 42900 PROF. & CONT. SVCS 71,283.43 0.00 3,123.60 68,278.75 (118.92) 100.16 43300 CONSTRUCTION CONTRACTS 2,000,000.00 0.00 350,608.74 1,649,391.26 0.00 100.00 TOTAL FOR SERVICES-SUPPLIES 12,913,574.45 0.00 353,732.34 1,717,670.01 10,842,172.10 16.04 TOTAL FOR NOT APPLICABLE 12,913,574.45 142.55 356,784.04 1,717,670.01 10,839,120.40 16.06 FUN 571 12,913,574.45 142.55 356,784.04 1,717,670.01 10,839,120.40 16.06 LUISN Page: 13 Current Date:

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Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
GRAND TOTAL 134,290,377.93 6,486,049.86 39,290,318.30 22,009,437.44 72,990,622.19 45.64 LUISN Page: 14 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
440 SEWER CAPACITY GEN SRVC
00 NOT APPLICABLE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 0.00 1,710.35 21,686.76 0.00 (21,686.76) 0.00 41141 SP COMP-BILINGUAL 0.00 6.77 47.39 0.00 (47.39) 0.00 41300 OVERTIME 0.00 0.00 264.02 0.00 (264.02) 0.00
41910 PERS-NORMAL 0.00 197.98 2,505.97 0.00 (2,505.97) 0.00 41920 MEDICARE 0.00 50.98 651.78 0.00 (651.78) 0.00
41931 WORKERS COMP 0.00 46.35 500.12 0.00 (500.12) 0.00 41932 STATE UNEMPLOYMENT INSURANCE 0.00 1.57 20.11 0.00 (20.11) 0.00 TOTAL FOR SALARIES-BENEFITS 0.00 2,014.00 25,676.15 0.00 (25,676.15) 0.00

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 4,782,759.90 0.00 0.00 0.00 4,782,759.90 0.00 42350 PROGRAM EXPENDITURES 0.00 0.00 51.14 0.00 (51.14) 0.00 42900 PROF. & CONT. SVCS 13,887.00 0.00 8,854.04 0.00 5,032.96 63.75 43300 CONSTRUCTION CONTRACTS 377,617.00 845,923.00 1,325,716.75 377,186.10 (1,325,285.85) 450.96 TOTAL FOR SERVICES-SUPPLIES 5,174,263.90 845,923.00 1,334,621.93 377,186.10 3,462,455.87 33.08 TOTAL FOR NOT APPLICABLE 5,174,263.90 847,937.00 1,360,298.08 377,186.10 3,436,779.72 33.57 51 SEWER

SERVICES-SUPPLIES
42900 PROF. & CONT. SVCS 0.00 0.00 277.09 0.00 (277.09) 0.00 44100 INTEREST EXPENSE 95,285.00 0.00 17,271.39 0.00 78,013.61 18.12 44610 ADMINISTRATIVE SERVICES CHARGE 2,724.00 681.00 1,362.00 0.00 1,362.00 50.00 TOTAL FOR SERVICES-SUPPLIES 98,009.00 681.00 18,910.48 0.00 79,098.52 19.29 TOTAL FOR SEWER 98,009.00 681.00 18,910.48 0.00 79,098.52 19.29 FUN 440 5,272,272.90 848,618.00 1,379,208.56 377,186.10 3,515,878.24 33.31 LUISN Page: 1 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
513 2025 WASTEWATER REVENUE BONDS
13 DEBT SERVICE

SERVICES-SUPPLIES
42900 PROF. & CONT. SVCS 0.00 2,250.00 323,392.50 0.00 (323,392.50) 0.00 44100 INTEREST EXPENSE 0.00 0.00 51,500.00 0.00 (51,500.00) 0.00 TOTAL FOR SERVICES-SUPPLIES 0.00 2,250.00 374,892.50 0.00 (374,892.50) 0.00 TOTAL FOR DEBT SERVICE 0.00 2,250.00 374,892.50 0.00 (374,892.50) 0.00 FUN 513 0.00 2,250.00 374,892.50 0.00 (374,892.50) 0.00 LUISN Page: 2 Current Date:

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%
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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
572 SEWER UTILITY FUND
00 NOT APPLICABLE

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 0.00 5,547.59 42,573.11 0.00 (42,573.11) 0.00 41141 SP COMP-BILINGUAL 0.00 32.73 144.98 0.00 (144.98) 0.00 41300 OVERTIME 0.00 0.00 430.24 0.00 (430.24) 0.00
41910 PERS-NORMAL 0.00 643.39 4,925.22 0.00 (4,925.22) 0.00 41920 MEDICARE 0.00 164.90 1,275.27 0.00 (1,275.27) 0.00 41929 SHORT TERM DISABILITY 0.00 0.00 3.06 0.00 (3.06) 0.00 41931 WORKERS COMP 0.00 104.32 708.25 0.00 (708.25) 0.00 41932 STATE UNEMPLOYMENT INSURANCE 0.00 5.09 39.33 0.00 (39.33) 0.00 41951 HEALTH ALLOWANCE CREDIT 0.00 0.00 20.61 0.00 (20.61) 0.00 TOTAL FOR SALARIES-BENEFITS 0.00 6,498.02 50,120.07 0.00 (50,120.07) 0.00

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 46,061,570.54 0.00 0.00 0.00 46,061,570.54 0.00 42033 CONSTRUCTION MATERIALS 0.00 15,983.64 90,329.17 35,000.00 (125,329.17) 0.00 42055 COMPUTER EQUIPMENT & 0.00 0.00 0.00 14,124.27 (14,124.27) 0.00 42300 WIRELESS COMMUNICATION 0.00 0.00 470.40 0.00 (470.40) 0.00 42700 OTHER EQUIPMENT RENTAL 1,595.58 663.70 3,477.16 5,148.68 (7,030.26) 540.60 42813 MTCE & REPAIR - EQUIP & FAC 0.00 0.00 12,327.50 0.00 (12,327.50) 0.00 42815 SCADA MAINTENANCE 78,300.00 0.00 80,198.75 193,336.71 (195,235.46) 349.34 42900 PROF. & CONT. SVCS 2,046,853.02 351,782.47 946,032.81 2,884,371.05 (1,783,550.84) 187.13 43300 CONSTRUCTION CONTRACTS 2,673,823.19 112,410.00 555,158.07 5,602,419.42 (3,483,754.30) 230.29 43301 CAPITAL IMPROVEMENTS 0.00 7,952.07 16,070.45 0.00 (16,070.45) 0.00 43400 LEGAL SERVICES-SPECIAL COUNSEL 115,113.62 19,833.51 67,969.22 75,057.29 (27,912.89) 124.24 43726 PROJECT MANAGEMENT 11,669.25 0.00 0.00 11,669.25 0.00 100.00 43727 INSPECTION 5,250.00 0.00 0.00 5,250.00 0.00 100.00 TOTAL FOR SERVICES-SUPPLIES 50,994,175.20 508,625.39 1,772,033.53 8,826,376.67 40,395,765.00 20.78

CAPITAL OUTLAY
45100 LICENSED VEHICLES 231,743.52 0.00 231,743.52 0.00 0.00 100.00 45200 MACHINERY, EQUIPMENT, & FIXTUR 58,681.23 0.00 54,612.67 166,516.32 (162,447.76) 376.83 TOTAL FOR CAPITAL OUTLAY 290,424.75 0.00 286,356.19 166,516.32 (162,447.76) 155.93 TOTAL FOR NOT APPLICABLE 51,284,599.95 515,123.41 2,108,509.79 8,992,892.99 40,183,197.17 21.64 13 DEBT SERVICE

SERVICES-SUPPLIES
42900 PROF. & CONT. SVCS 70.00 0.00 590.56 0.00 (520.56) 843.65 44101 DS INTEREST 2021 POBS 209,851.00 0.00 67,304.46 0.00 142,546.54 32.07 TOTAL FOR SERVICES-SUPPLIES 209,921.00 0.00 67,895.02 0.00 142,025.98 32.34 LUISN Page: 3 Current Date:

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%
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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
TOTAL FOR DEBT SERVICE 209,921.00 0.00 67,895.02 0.00 142,025.98 32.34 21 PLANNING & DEVELOPMENT

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 27,997.95 1,262.04 9,167.63 0.00 18,830.32 32.74 41141 SP COMP-BILINGUAL 352.00 26.58 172.62 0.00 179.38 49.03 41500 DEFERRED COMPENSATION MATCH 290.00 0.00 0.00 0.00 290.00 0.00 41520 TIERED EMP DEF COMPENSATION 180.00 22.50 45.00 0.00 135.00 25.00 41530 TIERED RHS BENEFIT 100.00 17.50 35.00 0.00 65.00 35.00 41600 LONGEVITY 175.00 5.38 45.65 0.00 129.35 26.08
41700 ANNUAL LEAVE BUYBACK 618.15 362.56 605.96 0.00 12.19 98.02 41710 ANNUAL LEAVE OVER MAX 254.00 0.00 0.00 0.00 254.00 0.00 41910 PERS-NORMAL 3,288.91 149.20 1,082.21 0.00 2,206.70 32.90 41912 PERS-UNFUNDED 1,616.00 0.00 1,616.00 0.00 0.00 100.00 41920 MEDICARE 876.54 49.64 295.84 0.00 580.70 33.75
41929 SHORT TERM DISABILITY 89.59 5.18 37.62 0.00 51.97 41.99 41930 LONG TERM DISABILITY 190.38 8.60 62.47 0.00 127.91 32.81 41931 WORKERS COMP 396.89 18.04 130.06 0.00 266.83 32.76 41932 STATE UNEMPLOYMENT INSURANCE 26.23 1.51 9.06 0.00 17.17 34.54 41940 HEALTH INSURANCE 6,280.08 92.74 1,252.35 0.00 5,027.73 19.94 41946 LIFE INSURANCE 226.38 10.22 74.24 0.00 152.14 32.79 41951 HEALTH ALLOWANCE CREDIT 0.00 4.44 47.89 0.00 (47.89) 0.00 41996 VACANCY FACTOR (1,231.00) 0.00 0.00 0.00 (1,231.00) 0.00 TOTAL FOR SALARIES-BENEFITS 41,727.10 2,036.13 14,679.60 0.00 27,047.50 35.18

SERVICES-SUPPLIES
42101 SAFETY SHOES - MOU ITEM 30.00 0.00 0.00 0.00 30.00 0.00 TOTAL FOR SERVICES-SUPPLIES 30.00 0.00 0.00 0.00 30.00 0.00 TOTAL FOR PLANNING & DEVELOPMENT DEPT41,757.10 2,036.13 14,679.60 0.00 27,077.50 35.15 39 PUBLIC WORKS

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 413,348.40 19,260.66 115,914.43 0.00 297,433.97 28.04 41141 SP COMP-BILINGUAL 307.25 94.24 457.07 0.00 (149.82) 148.76 41200 TEMPORARY EMPLOYEES 4,636.19 252.56 1,950.24 0.00 2,685.95 42.06 41300 OVERTIME 0.00 0.00 302.08 0.00 (302.08) 0.00
41400 SPECIAL DUTY PAY 0.00 0.00 229.43 0.00 (229.43) 0.00 41410 AUTO ALLOWANCE 864.00 65.23 423.64 0.00 440.36 49.03 41500 DEFERRED COMPENSATION MATCH 3,064.00 0.00 596.45 0.00 2,467.55 19.46 41510 PST DEFERRED COMPENSATION 60.27 3.29 25.33 0.00 34.94 42.02 41520 TIERED EMP DEF COMPENSATION 1,812.00 524.99 1,009.49 0.00 802.51 55.71 41530 TIERED RHS BENEFIT 1,501.00 387.25 734.00 0.00 767.00 48.90 LUISN Page: 4 Current Date:

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Report: Page 295 of 447
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(Over)/Under
%
Used

CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41600 LONGEVITY 840.00 64.60 408.59 0.00 431.41 48.64
41660 TUITION REIMBURSEMENT 0.00 0.00 296.10 0.00 (296.10) 0.00 41700 ANNUAL LEAVE BUYBACK 2,498.30 2,104.77 2,502.91 0.00 (4.61) 100.18 41910 PERS-NORMAL 47,791.35 2,239.10 13,464.88 0.00 34,326.47 28.17 41912 PERS-UNFUNDED 33,661.00 0.00 33,661.00 0.00 0.00 100.00 41920 MEDICARE 12,656.67 673.47 3,727.52 0.00 8,929.15 29.45 41929 SHORT TERM DISABILITY 1,322.73 130.18 803.63 0.00 519.10 60.75 41930 LONG TERM DISABILITY 2,810.80 215.94 1,339.77 0.00 1,471.03 47.66 41931 WORKERS COMP 7,933.77 425.19 2,790.87 0.00 5,142.90 35.17 41932 STATE UNEMPLOYMENT INSURANCE 382.51 20.00 112.24 0.00 270.27 29.34 41940 HEALTH INSURANCE 53,572.98 1,928.49 21,009.58 0.00 32,563.40 39.21 41945 OPT OUT HEALTH INSURANCE 2,520.00 105.00 1,132.50 0.00 1,387.50 44.94 41946 LIFE INSURANCE 3,347.81 257.15 1,595.37 0.00 1,752.44 47.65 41951 HEALTH ALLOWANCE CREDIT 0.00 103.60 1,076.41 0.00 (1,076.41) 0.00 41996 VACANCY FACTOR (115,743.00) 0.00 0.00 0.00 (115,743.00) 0.00 TOTAL FOR SALARIES-BENEFITS 479,188.03 28,855.71 205,563.53 0.00 273,624.50 42.89

SERVICES-SUPPLIES
42055 COMPUTER EQUIPMENT & 2,000.00 0.00 0.00 0.00 2,000.00 0.00 42101 SAFETY SHOES - MOU ITEM 854.50 0.00 338.32 0.00 516.18 39.59 42600 MOTOR POOL RENTAL - OPS & MTCE 251.00 125.50 125.50 0.00 125.50 50.00 42660 MOTOR POOL RENTAL- 889.00 444.50 444.50 0.00 444.50 50.00 TOTAL FOR SERVICES-SUPPLIES 3,994.50 570.00 908.32 0.00 3,086.18 22.73 TOTAL FOR PUBLIC WORKS 483,182.53 29,425.71 206,471.85 0.00 276,710.68 42.73 51 SEWER

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 4,533,205.05 318,493.30 1,912,878.30 0.00 2,620,326.75 42.19 41102 SHIFT DIFFERENTIAL 0.00 3,019.85 16,145.34 0.00 (16,145.34) 0.00 41140 FINAL LEAVE 0.00 4,828.86 17,596.62 0.00 (17,596.62) 0.00 41141 SP COMP-BILINGUAL 32,485.66 2,730.82 17,870.72 0.00 14,614.94 55.01 41147 SP COMP-GRADE 4 CERT PAY 8,460.00 471.54 2,944.24 0.00 5,515.76 34.80 41148 SP COMP-GRADE 5 CERT PAY 90,224.25 8,817.05 44,066.46 0.00 46,157.79 48.84 41200 TEMPORARY EMPLOYEES 62,585.79 1,283.47 15,468.31 0.00 47,117.48 24.71 41300 OVERTIME 766,484.00 41,537.14 347,980.88 0.00 418,503.12 45.39 41320 COMP TIME 7,869.00 1,772.61 13,686.29 0.00 (5,817.29) 173.92 41400 SPECIAL DUTY PAY 34,008.00 4,479.74 27,022.85 0.00 6,985.15 79.46 41410 AUTO ALLOWANCE 2,592.00 195.69 1,270.92 0.00 1,321.08 49.03 41500 DEFERRED COMPENSATION MATCH 34,462.00 1,510.01 2,834.53 0.00 31,627.47 8.22 41510 PST DEFERRED COMPENSATION 532.13 16.67 201.06 0.00 331.07 37.78 41520 TIERED EMP DEF COMPENSATION 27,594.00 6,762.77 13,330.34 0.00 14,263.66 48.30 LUISN Page: 5 Current Date:

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(Over)/Under
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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41530 TIERED RHS BENEFIT 15,885.00 3,439.75 6,813.67 0.00 9,071.33 42.89 41600 LONGEVITY 28,738.34 2,611.11 13,712.36 0.00 15,025.98 47.71 41660 TUITION REIMBURSEMENT 0.00 0.00 365.75 0.00 (365.75) 0.00 41700 ANNUAL LEAVE BUYBACK 87,933.09 66,808.19 82,946.33 0.00 4,986.76 94.32 41710 ANNUAL LEAVE OVER MAX 11,456.00 0.00 0.00 0.00 11,456.00 0.00 41910 PERS-NORMAL 537,410.33 39,767.58 235,741.57 0.00 301,668.76 43.86 41912 PERS-UNFUNDED 260,080.00 0.00 260,080.00 0.00 0.00 100.00 41920 MEDICARE 169,969.98 13,925.45 75,513.10 0.00 94,456.88 44.42 41929 SHORT TERM DISABILITY 14,506.28 1,319.47 7,919.08 0.00 6,587.20 54.59 41930 LONG TERM DISABILITY 30,825.70 2,188.29 13,133.75 0.00 17,691.95 42.60 41931 WORKERS COMP 108,809.89 7,637.82 45,817.59 0.00 62,992.30 42.10 41932 STATE UNEMPLOYMENT INSURANCE 5,144.43 415.39 2,300.30 0.00 2,844.13 44.71 41940 HEALTH INSURANCE 871,182.73 32,194.38 293,040.90 0.00 578,141.83 33.63 41941 RETIREES HEALTH INSURANCE/OPEB 466,000.00 0.00 0.00 0.00 466,000.00 0.00 41945 OPT OUT HEALTH INSURANCE 61,608.00 2,687.76 27,703.18 0.00 33,904.82 44.96 41946 LIFE INSURANCE 36,720.61 2,606.55 15,644.73 0.00 21,075.88 42.60 41951 HEALTH ALLOWANCE CREDIT 0.00 770.39 8,104.25 0.00 (8,104.25) 0.00 41996 VACANCY FACTOR (381,382.00) 0.00 0.00 0.00 (381,382.00) 0.00 TOTAL FOR SALARIES-BENEFITS 7,925,390.26 572,291.65 3,522,133.42 0.00 4,403,256.84 44.44

SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 130,550.00 14,519.32 82,581.30 0.00 47,968.70 63.25 42025 HOSE AND APPLIANCE 0.00 348.20 626.76 0.00 (626.76) 0.00 42033 CONSTRUCTION MATERIALS 1,159,974.20 149,551.98 703,403.70 43,193.26 413,377.24 64.36 42034 SAFETY MATERIALS/CONSTRUCTION 41,376.88 1,175.01 12,413.23 48.95 28,914.70 30.11 42055 COMPUTER EQUIPMENT & 50,113.40 98.43 53,434.21 72,000.00 (75,320.81) 250.30 42100 UNIFORM EXPENSE 17,670.19 1,138.84 7,818.24 0.00 9,851.95 44.24 42101 SAFETY SHOES - MOU ITEM 20,170.50 330.86 2,776.63 0.00 17,393.87 13.76 42200 ADVERTISING EXPENSE 4,517.50 0.00 490.87 0.00 4,026.63 10.86 42220 PROMOTIONAL/PUBLIC OUTREACH 3,000.00 644.89 644.89 0.00 2,355.11 21.49 42300 WIRELESS COMMUNICATION 21,570.72 1,622.45 8,257.87 0.00 13,312.85 38.28 42310 PHONES, FAX, ISDN LINES 36,445.57 957.29 15,288.78 0.00 21,156.79 41.94 42320 POSTAGE & SHIPPING 133,469.00 12,318.56 60,022.16 0.00 73,446.84 44.97 42340 OFFICE SUPPLIES 11,931.98 1,316.95 3,857.12 0.00 8,074.86 32.32 42345 FIRST AID KIT SUPPLIES 240.00 0.00 93.97 0.00 146.03 39.15 42350 PROGRAM EXPENDITURES 30,099.91 793.37 11,077.72 0.00 19,022.19 36.80 42360 CLEANING/JANITORIAL SUPPLIES 2,550.00 528.81 2,780.97 0.00 (230.97) 109.05 42365 RECYCLED CONTENT PRODUCTS 1,044.40 77.78 233.34 0.00 811.06 22.34 42410 ELECTRIC UTILITY 1,733,604.00 102,751.37 651,442.09 0.00 1,082,161.91 37.57 42420 NATURAL GAS UTILITY 57,600.00 5,748.63 31,311.13 0.00 26,288.87 54.35 42430 WATER UTILITY 147,000.00 3,972.15 26,262.89 0.00 120,737.11 17.86 LUISN Page: 6 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
42435 RECYCLED WATER UTILITY 977,514.00 87,512.42 443,930.39 0.00 533,583.61 45.41 42441 UNLEADED FUEL 900.00 0.00 61.13 0.00 838.87 6.79
42442 DIESEL FUEL 30,600.00 0.00 4,046.76 0.00 26,553.24 13.22 42443 OTHER FUELS 60.00 0.00 0.00 0.00 60.00 0.00
42500 RENTS & LEASES 795,563.00 198,890.75 397,781.50 0.00 397,781.50 50.00 42501 CUA LEASES 1,384,616.00 346,154.00 692,308.00 0.00 692,308.00 50.00 42600 MOTOR POOL RENTAL - OPS & MTCE 225,866.00 112,933.00 112,933.00 0.00 112,933.00 50.00 42605 RETAINED VEHICLE EXPENSE 5,893.00 2,946.50 2,946.50 0.00 2,946.50 50.00 42610 DIRECT VEHICLE EXPENSE 13,350.00 12,544.96 22,983.20 7,702.35 (17,335.55) 229.85 42660 MOTOR POOL RENTAL- 250,760.00 117,235.50 117,235.50 0.00 133,524.50 46.75 42700 OTHER EQUIPMENT RENTAL 111,819.16 47,342.05 105,125.12 20,000.00 (13,305.96) 111.89 42710 MILEAGE/VEHICLE EXP REIMB 1,025.00 0.00 0.00 0.00 1,025.00 0.00 42813 MTCE & REPAIR - EQUIP & FAC 733,582.68 56,762.36 166,727.76 38,903.82 527,951.10 28.03 42815 SCADA MAINTENANCE 326,876.60 26,666.47 122,178.55 0.00 204,698.05 37.37 42816 MOWING/LANDSCAPE CONTRACTS 190,365.94 2,725.00 24,164.56 82,806.25 83,395.13 56.19 42823 SCADA REPAIRS 0.00 3,567.96 3,567.96 0.00 (3,567.96) 0.00 42900 PROF. & CONT. SVCS 1,176,245.34 56,584.73 276,654.71 419,439.54 480,151.09 59.17 42902 CUST CREDIT CRD PROCESSING FEE 386,790.02 39,821.18 90,273.53 250,338.93 46,177.56 88.06 43000 INSURANCE & SURETY BONDS 48,996.67 0.00 0.00 0.00 48,996.67 0.00 43100 MEMBERSHIP & DUES 33,612.05 0.00 0.00 0.00 33,612.05 0.00 43200 CONFERENCE, TRAINING & TRAVEL 58,105.18 3,197.39 1,846.87 0.00 56,258.31 3.17 43698 CHEMICALS-SODIUM BISOLFITE 120,560.00 0.00 9,605.03 110,844.97 110.00 99.90 43700 CHEMICALS-MINERAL OIL 16,000.00 0.00 0.00 0.00 16,000.00 0.00 43701 CHEMICALS-POLYMER 1,912,026.04 3,813.59 266,007.88 1,640,618.16 5,400.00 99.71 43707 CHEMICALS-SODIUM 2,816,017.59 201,344.85 785,717.36 2,030,300.23 0.00 100.00 43709 CHEMICALS-FERRIC CHLORIDE 135,520.00 12,674.27 64,865.52 47,134.48 23,520.00 82.64 43713 BIOSOLIDS DISPOSAL/RECYCLE 2,380,678.98 75,060.82 471,977.59 3,108,705.43 (1,200,004.04) 150.40 43714 OUTSIDE LAB ANALYSIS 586,847.75 44,395.38 240,160.29 28,375.50 318,311.96 45.75 43715 REGULATORY PERMIT & USE FEES 237,818.63 97,775.57 125,916.79 0.00 111,901.84 52.94 43716 JOB REQ CERTIFICATES & LICENSE 3,150.00 0.00 3,436.79 0.00 (286.79) 109.10 43720 LAB CHEMICALS AND SUPPLIES 37,632.00 1,460.01 16,431.70 0.00 21,200.30 43.66 43722 PREVENTION & MAINTENANCE 1,380,587.29 213,552.58 717,705.43 285,244.39 377,637.47 72.64 43728 WRCRWA CAP ASSET CONTRIBUTION 2,054,065.00 0.00 787,416.06 0.00 1,266,648.94 38.33 43729 WRCRWA TRTMNT/CONVEYANCE 720,777.00 0.00 230,495.95 0.00 490,281.05 31.97 43732 WRCRWA FIXED/ADMIN 1,412,518.00 0.00 470,834.96 0.00 941,683.04 33.33 44100 INTEREST EXPENSE 342,407.64 0.00 59,934.28 0.00 282,473.36 17.50 44200 BAD DEBTS EXPENSE 60,526.40 0.00 0.00 0.00 60,526.40 0.00 44610 ADMINISTRATIVE SERVICES CHARGE 2,681,620.00 670,405.00 1,340,810.00 0.00 1,340,810.00 50.00 44614 INTERNAL SVC CHRG-INFO TECH 1,741,598.00 435,399.50 870,799.00 0.00 870,799.00 50.00 44615 INTERNAL SVC CHRG-NPDES 170,158.00 42,539.50 85,079.00 0.00 85,079.00 50.00 LUISN Page: 7 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
TOTAL FOR SERVICES-SUPPLIES 29,165,977.21 3,211,200.23 10,806,776.54 8,185,656.26 10,173,544.41 65.11

CAPITAL OUTLAY
45200 MACHINERY, EQUIPMENT, & FIXTUR 9,624.45 0.00 0.00 11,130.35 (1,505.90) 115.64 TOTAL FOR CAPITAL OUTLAY 9,624.45 0.00 0.00 11,130.35 (1,505.90) 115.64 TOTAL FOR SEWER 37,100,991.92 3,783,491.88 14,328,909.96 8,196,786.61 14,575,295.35 60.71 FUN 572 89,120,452.50 4,330,077.13 16,726,466.22 17,189,679.60 55,204,306.68 38.05 LUISN Page: 8 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
573 SEWER GRANT/AGRMT
00 NOT APPLICABLE

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 545,429.95 0.00 0.00 0.00 545,429.95 0.00 TOTAL FOR SERVICES-SUPPLIES 545,429.95 0.00 0.00 0.00 545,429.95 0.00 TOTAL FOR NOT APPLICABLE 545,429.95 0.00 0.00 0.00 545,429.95 0.00 FUN 573 545,429.95 0.00 0.00 0.00 545,429.95 0.00
LUISN Page: 9 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
GRAND TOTAL 94,938,155.35 5,180,945.13 18,480,567.28 17,566,865.70 58,890,722.37 37.96 LUISN Page: 10 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
576 DIRECT ACCESS ELECTRIC UTILITY
00 NOT APPLICABLE

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 13,142.77 0.00 0.00 0.00 13,142.77 0.00 42900 PROF. & CONT. SVCS 397.26 0.00 520.43 0.00 (123.17) 131.00 TOTAL FOR SERVICES-SUPPLIES 13,540.03 0.00 520.43 0.00 13,019.60 3.84 TOTAL FOR NOT APPLICABLE 13,540.03 0.00 520.43 0.00 13,019.60 3.84 13 DEBT SERVICE

SERVICES-SUPPLIES
42900 PROF. & CONT. SVCS 11.00 0.00 0.00 0.00 11.00 0.00 44101 DS INTEREST 2021 POBS 35,140.00 0.00 11,270.11 0.00 23,869.89 32.07 TOTAL FOR SERVICES-SUPPLIES 35,151.00 0.00 11,270.11 0.00 23,880.89 32.06 TOTAL FOR DEBT SERVICE 35,151.00 0.00 11,270.11 0.00 23,880.89 32.06 52 ELECTRIC UTILITY

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 149,248.14 24,937.36 50,482.11 0.00 98,766.03 33.82 41140 FINAL LEAVE 0.00 39.31 39.31 0.00 (39.31) 0.00
41141 SP COMP-BILINGUAL 281.00 170.89 170.89 0.00 110.11 60.81 41148 SP COMP-GRADE 5 CERT PAY 246.00 122.68 122.68 0.00 123.32 49.86 41200 TEMPORARY EMPLOYEES 1,272.29 352.04 352.04 0.00 920.25 27.66 41300 OVERTIME 2,662.00 193.04 244.90 0.00 2,417.10 9.19 41320 COMP TIME 20.00 3.17 3.17 0.00 16.83 15.85
41400 SPECIAL DUTY PAY 208.00 0.00 0.00 0.00 208.00 0.00 41410 AUTO ALLOWANCE 115.20 57.44 57.44 0.00 57.76 49.86 41500 DEFERRED COMPENSATION MATCH 1,548.00 34.53 34.53 0.00 1,513.47 2.23 41510 PST DEFERRED COMPENSATION 11.82 4.58 4.58 0.00 7.24 38.74 41520 TIERED EMP DEF COMPENSATION 804.00 203.90 266.90 0.00 537.10 33.19 41530 TIERED RHS BENEFIT 944.00 142.91 163.91 0.00 780.09 17.36 41600 LONGEVITY 1,059.86 256.89 365.09 0.00 694.77 34.44 41660 TUITION REIMBURSEMENT 0.00 31.35 31.35 0.00 (31.35) 0.00 41700 ANNUAL LEAVE BUYBACK 10,740.98 4,051.51 7,266.36 0.00 3,474.62 67.65 41910 PERS-NORMAL 17,336.81 2,996.74 5,954.58 0.00 11,382.23 34.34 41912 PERS-UNFUNDED 8,921.00 0.00 8,921.00 0.00 0.00 100.00 41920 MEDICARE 4,976.10 932.54 1,787.02 0.00 3,189.08 35.91 41929 SHORT TERM DISABILITY 477.58 104.37 209.10 0.00 268.48 43.78 41930 LONG TERM DISABILITY 1,014.92 173.09 346.82 0.00 668.10 34.17 41931 WORKERS COMP 4,134.88 456.35 1,195.61 0.00 2,939.27 28.91 41932 STATE UNEMPLOYMENT INSURANCE 149.76 27.97 54.28 0.00 95.48 36.24 41940 HEALTH INSURANCE 34,626.34 4,021.74 10,166.85 0.00 24,459.49 29.36 41941 RETIREES HEALTH INSURANCE/OPEB 13,924.00 0.00 0.00 0.00 13,924.00 0.00 LUISN Page: 1 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
41945 OPT OUT HEALTH INSURANCE 648.00 306.01 306.01 0.00 341.99 47.22 41946 LIFE INSURANCE 1,208.77 206.21 413.14 0.00 795.63 34.17 41951 HEALTH ALLOWANCE CREDIT 0.00 150.00 323.64 0.00 (323.64) 0.00 41996 VACANCY FACTOR (11,587.00) 0.00 0.00 0.00 (11,587.00) 0.00 TOTAL FOR SALARIES-BENEFITS 244,992.45 39,976.62 89,283.31 0.00 155,709.14 36.44

SERVICES-SUPPLIES
42033 CONSTRUCTION MATERIALS 0.00 0.00 10.37 0.00 (10.37) 0.00 42034 SAFETY MATERIALS/CONSTRUCTION 70.00 0.00 0.00 0.00 70.00 0.00 42055 COMPUTER EQUIPMENT & 426.54 0.00 19.77 0.00 406.77 4.63 42101 SAFETY SHOES - MOU ITEM 163.00 0.00 0.00 0.00 163.00 0.00 42200 ADVERTISING EXPENSE 463.00 0.00 0.00 0.00 463.00 0.00 42300 WIRELESS COMMUNICATION 0.00 0.00 0.57 0.00 (0.57) 0.00 42320 POSTAGE & SHIPPING 50.40 0.00 0.00 0.00 50.40 0.00 42340 OFFICE SUPPLIES 463.80 54.70 135.35 0.00 328.45 29.18 42350 PROGRAM EXPENDITURES 463.60 13.79 122.86 0.00 340.74 26.50 42360 CLEANING/JANITORIAL SUPPLIES 10.00 0.00 0.00 0.00 10.00 0.00 42365 RECYCLED CONTENT PRODUCTS 66.20 3.45 9.21 0.00 56.99 13.91 42410 ELECTRIC UTILITY 1,876.00 0.00 0.00 0.00 1,876.00 0.00 42415 WHOLESALE ENERGY 6,697,107.20 321,963.47 1,363,867.45 14,385.00 5,318,854.75 20.57 42500 RENTS & LEASES 23,570.00 5,892.50 11,785.00 0.00 11,785.00 50.00 42600 MOTOR POOL RENTAL - OPS & MTCE 460.00 230.00 230.00 0.00 230.00 50.00 42660 MOTOR POOL RENTAL- 360.00 180.00 180.00 0.00 180.00 50.00 42710 MILEAGE/VEHICLE EXP REIMB 10.00 0.00 0.00 0.00 10.00 0.00 42816 MOWING/LANDSCAPE CONTRACTS 140.00 10.00 40.00 0.00 100.00 28.57 42830 REBATE PROGRAMS 93,500.00 31,750.00 46,800.00 0.00 46,700.00 50.05 42900 PROF. & CONT. SVCS 129,425.96 9,893.69 52,656.90 81,124.66 (4,355.60) 103.36 43100 MEMBERSHIP & DUES 7,537.41 0.00 7,477.26 0.00 60.15 99.20 43200 CONFERENCE, TRAINING & TRAVEL 3,715.12 42.16 786.57 0.00 2,928.55 21.17 43400 LEGAL SERVICES-SPECIAL COUNSEL 43,932.00 327.92 788.46 0.00 43,143.54 1.79 43715 REGULATORY PERMIT & USE FEES 2,058.11 189.77 386.25 0.00 1,671.86 18.76 43722 PREVENTION & MAINTENANCE 0.00 0.00 223.20 0.00 (223.20) 0.00 44610 ADMINISTRATIVE SERVICES CHARGE 69,132.00 17,283.00 34,566.00 0.00 34,566.00 50.00 44614 INTERNAL SVC CHRG-INFO TECH 190,819.00 47,704.75 95,409.50 0.00 95,409.50 50.00 TOTAL FOR SERVICES-SUPPLIES 7,265,819.34 435,539.20 1,615,494.72 95,509.66 5,554,814.96 23.54 TOTAL FOR ELECTRIC UTILITY 7,510,811.79 475,515.82 1,704,778.03 95,509.66 5,710,524.10 23.96 FUN 576 7,559,502.82 475,515.82 1,716,568.57 95,509.66 5,747,424.59 23.97 LUISN Page: 2 Current Date:

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CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:

Fiscal Year: 2026
OB 06
Ledger:

Level:

Month to
578 GREENFIELD ELECTRIC UTILITY FD
00 NOT APPLICABLE

SALARIES-BENEFITS
41300 OVERTIME 0.00 0.00 968.05 0.00 (968.05) 0.00
41920 MEDICARE 0.00 0.00 28.48 0.00 (28.48) 0.00
41932 STATE UNEMPLOYMENT INSURANCE 0.00 0.00 0.89 0.00 (0.89) 0.00 TOTAL FOR SALARIES-BENEFITS 0.00 0.00 997.42 0.00 (997.42) 0.00

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 2,798,374.46 0.00 0.00 0.00 2,798,374.46 0.00 42020 MINOR EQUIPMENT & FURNITURE 0.00 0.00 22.23 0.00 (22.23) 0.00 42033 CONSTRUCTION MATERIALS 0.00 0.00 9,280.48 0.00 (9,280.48) 0.00 42813 MTCE & REPAIR - EQUIP & FAC 30,564.00 0.00 30,560.39 3.61 0.00 100.00 42900 PROF. & CONT. SVCS 188,145.28 17,547.04 76,898.56 464,871.23 (353,624.51) 287.95 43300 CONSTRUCTION CONTRACTS 166,458.90 183,810.96 183,810.96 0.00 (17,352.06) 110.42 TOTAL FOR SERVICES-SUPPLIES 3,183,542.64 201,358.00 300,572.62 464,874.84 2,418,095.18 24.04

CAPITAL OUTLAY
45100 LICENSED VEHICLES 67,827.37 0.00 67,827.37 0.00 0.00 100.00 45200 MACHINERY, EQUIPMENT, & FIXTUR 51,873.75 0.00 0.00 51,873.75 0.00 100.00 TOTAL FOR CAPITAL OUTLAY 119,701.12 0.00 67,827.37 51,873.75 0.00 100.00 TOTAL FOR NOT APPLICABLE 3,303,243.76 201,358.00 369,397.41 516,748.59 2,417,097.76 26.82 13 DEBT SERVICE

SERVICES-SUPPLIES
42900 PROF. & CONT. SVCS 18.00 0.00 55.28 0.00 (37.28) 307.11 44101 DS INTEREST 2021 POBS 48,526.00 0.00 15,563.48 0.00 32,962.52 32.07 TOTAL FOR SERVICES-SUPPLIES 48,544.00 0.00 15,618.76 0.00 32,925.24 32.17 TOTAL FOR DEBT SERVICE 48,544.00 0.00 15,618.76 0.00 32,925.24 32.17 21 PLANNING & DEVELOPMENT

SALARIES-BENEFITS
TOTAL FOR SALARIES-BENEFITS 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL FOR PLANNING & DEVELOPMENT DEPT 0.00 0.00 0.00 0.00 0.00 0.00 39 PUBLIC WORKS

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 125,592.16 5,805.82 15,951.25 0.00 109,640.91 12.70 41141 SP COMP-BILINGUAL 0.00 70.89 178.22 0.00 (178.22) 0.00 41200 TEMPORARY EMPLOYEES 2,781.71 151.55 1,170.19 0.00 1,611.52 42.06 41300 OVERTIME 0.00 0.00 27.50 0.00 (27.50) 0.00
41400 SPECIAL DUTY PAY 0.00 0.00 37.71 0.00 (37.71) 0.00 41500 DEFERRED COMPENSATION MATCH 423.00 0.00 0.00 0.00 423.00 0.00 LUISN Page: 3 Current Date:

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OB 06
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Month to
41510 PST DEFERRED COMPENSATION 36.16 1.97 15.22 0.00 20.94 42.09 41520 TIERED EMP DEF COMPENSATION 390.00 150.00 247.49 0.00 142.51 63.45 41530 TIERED RHS BENEFIT 186.00 99.00 145.50 0.00 40.50 78.22 41660 TUITION REIMBURSEMENT 0.00 0.00 296.10 0.00 (296.10) 0.00 41910 PERS-NORMAL 14,480.79 677.58 1,859.70 0.00 12,621.09 12.84 41912 PERS-UNFUNDED 10,107.00 0.00 10,107.00 0.00 0.00 100.00 41920 MEDICARE 3,775.31 180.07 501.10 0.00 3,274.21 13.27 41929 SHORT TERM DISABILITY 401.89 37.59 186.38 0.00 215.51 46.37 41930 LONG TERM DISABILITY 854.04 62.38 316.22 0.00 537.82 37.02 41931 WORKERS COMP 1,797.22 84.25 241.18 0.00 1,556.04 13.41 41932 STATE UNEMPLOYMENT INSURANCE 115.52 5.50 15.84 0.00 99.68 13.71 41940 HEALTH INSURANCE 10,728.75 551.86 4,907.40 0.00 5,821.35 45.74 41946 LIFE INSURANCE 1,017.41 74.28 376.57 0.00 640.84 37.01 41951 HEALTH ALLOWANCE CREDIT 0.00 24.63 199.48 0.00 (199.48) 0.00 41996 VACANCY FACTOR (35,215.00) 0.00 0.00 0.00 (35,215.00) 0.00 TOTAL FOR SALARIES-BENEFITS 137,471.96 7,977.37 36,780.05 0.00 100,691.91 26.75

SERVICES-SUPPLIES
42101 SAFETY SHOES - MOU ITEM 291.25 0.00 0.00 0.00 291.25 0.00 TOTAL FOR SERVICES-SUPPLIES 291.25 0.00 0.00 0.00 291.25 0.00 TOTAL FOR PUBLIC WORKS 137,763.21 7,977.37 36,780.05 0.00 100,983.16 26.69 52 ELECTRIC UTILITY

SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 284,963.49 51,740.17 99,359.90 0.00 185,603.59 34.86 41140 FINAL LEAVE 0.00 117.92 117.92 0.00 (117.92) 0.00 41141 SP COMP-BILINGUAL 713.25 386.47 386.47 0.00 326.78 54.18 41148 SP COMP-GRADE 5 CERT PAY 246.00 122.68 122.68 0.00 123.32 49.86 41200 TEMPORARY EMPLOYEES 4,290.90 1,056.12 1,056.12 0.00 3,234.78 24.61 41300 OVERTIME 4,690.00 997.25 1,962.37 0.00 2,727.63 41.84 41320 COMP TIME 226.00 30.08 30.08 0.00 195.92 13.30
41400 SPECIAL DUTY PAY 208.00 208.00 208.00 0.00 0.00 100.00 41410 AUTO ALLOWANCE 115.20 57.44 57.44 0.00 57.76 49.86 41500 DEFERRED COMPENSATION MATCH 2,961.00 57.83 267.83 0.00 2,693.17 9.04 41510 PST DEFERRED COMPENSATION 35.47 13.73 13.73 0.00 21.74 38.70 41520 TIERED EMP DEF COMPENSATION 1,542.00 469.36 608.86 0.00 933.14 39.48 41530 TIERED RHS BENEFIT 1,562.00 278.40 359.90 0.00 1,202.10 23.04 41600 LONGEVITY 1,947.86 405.31 667.81 0.00 1,280.05 34.28 41660 TUITION REIMBURSEMENT 0.00 94.05 94.05 0.00 (94.05) 0.00 41700 ANNUAL LEAVE BUYBACK 15,070.86 8,791.38 13,230.93 0.00 1,839.93 87.79 41710 ANNUAL LEAVE OVER MAX 2,557.00 0.00 0.00 0.00 2,557.00 0.00 LUISN Page: 4 Current Date:

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OB 06
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Month to
41910 PERS-NORMAL 33,276.82 6,198.07 11,727.86 0.00 21,548.96 35.24 41912 PERS-UNFUNDED 17,121.00 0.00 17,121.00 0.00 0.00 100.00 41920 MEDICARE 9,348.23 1,947.72 3,531.70 0.00 5,816.53 37.77 41929 SHORT TERM DISABILITY 911.85 216.58 411.83 0.00 500.02 45.16 41930 LONG TERM DISABILITY 1,937.80 359.05 682.87 0.00 1,254.93 35.23 41931 WORKERS COMP 9,419.79 1,541.46 3,049.87 0.00 6,369.92 32.37 41932 STATE UNEMPLOYMENT INSURANCE 282.47 59.42 107.93 0.00 174.54 38.20 41940 HEALTH INSURANCE 63,384.52 8,664.05 19,413.71 0.00 43,970.81 30.62 41941 RETIREES HEALTH INSURANCE/OPEB 44,176.00 0.00 0.00 0.00 44,176.00 0.00 41945 OPT OUT HEALTH INSURANCE 1,584.00 753.03 753.03 0.00 830.97 47.53 41946 LIFE INSURANCE 2,308.22 427.71 813.40 0.00 1,494.82 35.23 41951 HEALTH ALLOWANCE CREDIT 0.00 321.11 738.73 0.00 (738.73) 0.00 41996 VACANCY FACTOR (21,956.00) 0.00 0.00 0.00 (21,956.00) 0.00 TOTAL FOR SALARIES-BENEFITS 482,923.73 85,314.39 176,896.02 0.00 306,027.71 36.63

SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 0.00 8,971.88 9,008.49 0.00 (9,008.49) 0.00 42033 CONSTRUCTION MATERIALS 20,000.00 9,426.45 13,389.39 0.00 6,610.61 66.94 42034 SAFETY MATERIALS/CONSTRUCTION 190.00 0.00 34.53 0.00 155.47 18.17 42055 COMPUTER EQUIPMENT & 1,393.92 0.00 7,026.49 0.00 (5,632.57) 504.08 42100 UNIFORM EXPENSE 44.25 3.16 18.33 0.00 25.92 41.42 42101 SAFETY SHOES - MOU ITEM 535.00 0.00 0.00 0.00 535.00 0.00 42200 ADVERTISING EXPENSE 1,623.00 0.00 0.00 0.00 1,623.00 0.00 42220 PROMOTIONAL/PUBLIC OUTREACH 207.93 0.00 0.00 0.00 207.93 0.00 42300 WIRELESS COMMUNICATION 1,310.96 140.32 698.42 0.00 612.54 53.27 42310 PHONES, FAX, ISDN LINES 3,702.92 260.64 1,328.76 0.00 2,374.16 35.88 42320 POSTAGE & SHIPPING 9,139.60 910.60 4,091.67 0.00 5,047.93 44.76 42340 OFFICE SUPPLIES 758.59 54.70 160.09 0.00 598.50 21.10 42350 PROGRAM EXPENDITURES 686.79 17.94 922.85 0.00 (236.06) 134.37 42360 CLEANING/JANITORIAL SUPPLIES 25.00 0.00 12.43 0.00 12.57 49.72 42365 RECYCLED CONTENT PRODUCTS 92.80 3.45 11.51 0.00 81.29 12.40 42410 ELECTRIC UTILITY 11,487.45 530.26 4,176.08 0.00 7,311.37 36.35 42415 WHOLESALE ENERGY 10,890,102.83 606,326.27 2,782,062.52 19,865.00 8,088,175.31 25.72 42500 RENTS & LEASES 47,147.00 11,786.75 23,573.50 0.00 23,573.50 50.00 42600 MOTOR POOL RENTAL - OPS & MTCE 3,130.00 1,565.00 1,565.00 0.00 1,565.00 50.00 42660 MOTOR POOL RENTAL- 2,939.00 1,260.00 1,260.00 0.00 1,679.00 42.87 42700 OTHER EQUIPMENT RENTAL 0.00 1,872.53 1,872.53 0.00 (1,872.53) 0.00 42710 MILEAGE/VEHICLE EXP REIMB 10.00 0.00 0.00 0.00 10.00 0.00 42813 MTCE & REPAIR - EQUIP & FAC 296,359.80 2,524.42 23,363.14 96,359.80 176,636.86 40.39 42815 SCADA MAINTENANCE 10,000.00 5,457.92 7,275.92 0.00 2,724.08 72.75 42816 MOWING/LANDSCAPE CONTRACTS 4,140.00 10.00 40.00 0.00 4,100.00 0.96 LUISN Page: 5 Current Date:

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OB 06
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Month to
42830 REBATE PROGRAMS 456,873.00 1,500.00 95,400.00 0.00 361,473.00 20.88 42900 PROF. & CONT. SVCS 442,503.39 28,882.41 129,858.39 235,404.00 77,241.00 82.54 42902 CUST CREDIT CRD PROCESSING FEE 25,225.43 2,597.03 5,887.40 16,326.45 3,011.58 88.06 43000 INSURANCE & SURETY BONDS 12,248.82 0.00 0.00 0.00 12,248.82 0.00 43100 MEMBERSHIP & DUES 10,408.81 0.00 10,325.74 0.00 83.07 99.20 43200 CONFERENCE, TRAINING & TRAVEL 12,685.75 126.48 1,226.18 0.00 11,459.57 9.66 43400 LEGAL SERVICES-SPECIAL COUNSEL 24,900.00 661.46 1,299.21 0.00 23,600.79 5.21 43715 REGULATORY PERMIT & USE FEES 2,842.15 262.05 533.37 0.00 2,308.78 18.76 43722 PREVENTION & MAINTENANCE 214,565.27 0.00 223.20 49,565.27 164,776.80 23.20 44200 BAD DEBTS EXPENSE 17,814.30 0.00 0.00 0.00 17,814.30 0.00 44610 ADMINISTRATIVE SERVICES CHARGE 234,250.00 58,562.50 117,125.00 0.00 117,125.00 50.00 44614 INTERNAL SVC CHRG-INFO TECH 263,511.00 65,877.75 131,755.50 0.00 131,755.50 50.00 44615 INTERNAL SVC CHRG-NPDES 104,842.00 26,210.50 52,421.00 0.00 52,421.00 50.00 44630 FRANCHISE IN LIEU CHARGE 237,002.60 65,569.28 65,569.28 0.00 171,433.32 27.66 TOTAL FOR SERVICES-SUPPLIES 13,364,699.36 901,371.75 3,493,515.92 417,520.52 9,453,662.92 29.26

CAPITAL OUTLAY
TOTAL FOR CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL FOR ELECTRIC UTILITY 13,847,623.09 986,686.14 3,670,411.94 417,520.52 9,759,690.63 29.52 FUN 578 17,337,174.06 1,196,021.51 4,092,208.16 934,269.11 12,310,696.79 28.99 LUISN Page: 6 Current Date:

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579 ELECTRIC UTILITY GRANT/AGRMT
00 NOT APPLICABLE

SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 5,232.00 0.00 0.00 0.00 5,232.00 0.00 TOTAL FOR SERVICES-SUPPLIES 5,232.00 0.00 0.00 0.00 5,232.00 0.00 TOTAL FOR NOT APPLICABLE 5,232.00 0.00 0.00 0.00 5,232.00 0.00 FUN 579 5,232.00 0.00 0.00 0.00 5,232.00 0.00
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GRAND TOTAL 24,901,908.88 1,671,537.33 5,808,776.73 1,029,778.77 18,063,353.38 27.46 LUISN Page: 8 Current Date:

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DATE: 02/04/2026
TO: Honorable Mayor and City Council Members
FROM: Community Services Department
2026-38

REQUEST FOR CITY COUNCIL ACTION
SUBJECT:

CONTRACT WITH EVERON LLC FOR LIBRARY SECURITY CAMERAS UPGRADE EXECUTIVE SUMMARY:

This staff report asks the City Council to approve a contract for the Library Security Camera Upgrades in the amount of $148,971.26. This project will upgrade and expand the library’s security camera system, including installing new interior and exterior cameras. The Community Services Department solicited bids for these services via Notice Inviting Bids (NIB) 25-063AT, and Everon LLC was identified as the lowest responsive, responsible bidder. Funding is provided by the California State Library’s Building Forward Grant.

RECOMMENDED ACTION:

That the City Council:
a. Award NIB 25-063AT to Everon LLC, for the Library Security Camera Upgrades in the amount of $148,971.26 and waive all minor irregularities in the proposal. b. Authorize the City Manager, or his designee, to execute the construction contract with Everon LLC, in the amount of $148,971.26, including any non-substantive extensions, change orders, purchase orders, and amendments up to the amount authorized in Corona Municipal Code Section 3.08.050(H), which is equivalent to 10% or $14,897.12

BACKGROUND & HISTORY:

In 2022, the California State Library announced the Building Forward Library Facilities Infrastructure Grant program, which awarded over $312 million in grants to 246 local libraries to address some of the most pressing life-safety and critical maintenance needs.

The grant opportunity identified the need to improve safety in and around the library, as several existing cameras were outdated and no longer met current security needs. As such, Corona Library staff applied for this grant to upgrade and expand the security camera system throughout the library, both inside and outside.

As part of the camera upgrades, new network cabling is required to support the enhanced technology and ensure the system's reliable, effective operation. The installation of upgraded and additional security cameras will strengthen safety measures and improve security for library patrons, staff, and surrounding areas.

On September 12, 2022, the Library was awarded the Building Forward Facilities Infrastructure Grant in the amount of $216,992.

ANALYSIS:

On November 25, 2025, Notice of Inviting Bids (NIB) 25-063AT was issued for bidding, pursuant to Corona Municipal Code 3.08.090, Public Projects - formal bidding procedure.

A total of 143 registered vendors were notified through PlanetBids. The City received five (5) bids on the bid due date of January 8, 2026. The following is a summary of the bid results.

1. Everon LLC - $148,971.26

2. GA Technical Servies, Inc – $197,753.31

3. Intelinet Incorporated - $216,088.14

4. Baker Electric & Renewables LLC - $259,626.50

5. Avidex Industries, LLC - $261,214.69
Staff reviewed all bids submitted by all vendors and recommends awarding the contract to Everon LLC, as the lowest responsive, responsible bidder. City staff has reviewed and verified all licenses and references for Everon LLC, and all other documentation is in order. Additionally, the library will remain open during the construction of this project.

FINANCIAL IMPACT:

Funding for the recommended actions is available in the Community Services Department operating budget within the Library-Other Grants Fund 415. The City Council accepted the Building Forward Grant and appropriated $216,992 at the November 2, 2022, council meeting. The full grant amount must be expended by September 30, 2026. There is no additional financial impact associated with this recommended action.

ENVIRONMENTAL ANALYSIS:

This action is exempt pursuant to Section 15061(b)(3) of the Guidelines for the California Environmental Quality Act (CEQA), which states that a project is exempt from CEQA if

the activity is covered by the commonsense exemption that CEQA applies only to projects that have the potential for causing a significant effect on the environment. Where it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, the activity is not subject to CEQA. This action is a financial transaction between the California State Library and the City of Corona, and there is no possibility that adopting this resolution will have a significant effect on the environment. Therefore, no environmental analysis is required.

PREPARED BY: DANIELL WHITTINGTON, LIBRARY MANAGER
REVIEWED BY: DONNA FINCH, COMMUNITY SERVICES DIRECTOR
ATTACHMENTS:

1. Exhibit 1 – Contract with Everon LLC

2. Exhibit 2 – Building Forward Grant Award Letter

CONTRACT
THIS CONTRACT is made this _____ day of _________, 2026 in the County of Riverside, State of California, by and between the City of Corona, hereinafter called City, and Everon LLC, hereinafter called Contractor. The City and the Contractor for the considerations stated herein agree as follows:

ARTICLE 1. SCOPE OF WORK. The Contractor shall perform all Work within the time stipulated in the Contract and shall provide all labor, materials, equipment, tools, utility services, and transportation to complete all of the Work required in strict compliance with the Contract Documents as specified in Article 5 below for the following Project:

LIBRARY CAMERA SYSTEM UPGRADE WITH NETWORK CABLING,
NIB 25-063AT
The Contractor and its surety shall be liable to the City for any damages arising as a result of the Contractor’s failure to comply with this obligation.

ARTICLE 2. TIME FOR COMPLETION. The Work shall be commenced on the date stated in the City’s Notice to Proceed. The Contractor shall complete all Work required by the Contract Documents within 30 calendar days from the commencement date stated in the Notice to Proceed.

By its signature hereunder, Contractor agrees the time for completion set forth above is adequate and reasonable to complete the Work.

ARTICLE 3. CONTRACT PRICE. The City shall pay to the Contractor as full compensation for the performance of the Contract, subject to any additions or deductions as provided in the Contract Documents, and including all applicable taxes and costs, the sum of One Hundred Forty Eight Thousand Nine Hundred Seventy-One Dollars and 26 Cents ($148,971.26). Payment shall be made as set forth in the General Conditions.

ARTICLE 4. LIQUIDATED DAMAGES. In accordance with Government Code section 53069.85, it is agreed that the Contractor will pay the City the sum of $250 for each and every calendar day of delay beyond the time prescribed in the Contract Documents for finishing the Work, as Liquidated Damages and not as a penalty or forfeiture. In the event this is not paid, the Contractor agrees the City may deduct that amount from any money due or that may become due the Contractor under the Contract. This Article does not exclude recovery of other damages specified in the Contract Documents.

ARTICLE 5. COMPONENT PARTS OF THE CONTRACT. The “Contract Documents” include the following:

Notice Inviting Bids
Instructions to Bidders
Contractor's Bid Forms
Docusign Envelope ID: 8BA1E1C3-2B4F-4051-B443-0BBBAE61FBFE

Contractor’s Certificate Regarding Workers’ Compensation Bid Bond
Designation of Subcontractors
Information Required of Bidders
Non-Collusion Declaration form
Contract
Performance Bond
Payment (Labor and Materials) Bond
General Conditions
Special Provisions (or Special Conditions)
Technical Specifications
Greenbook Standard Specifications (Sections 1-9 Excluded) Addenda
Plans and Contract Drawings
Approved and fully executed change orders
Any other documents contained in or incorporated into the Contract The Contactor shall complete the Work in strict accordance with all of the Contract Documents.

All of the Contract Documents are intended to be complementary. Work required by one of the Contract Documents and not by others shall be done as if required by all. This Contract shall supersede any prior agreement of the parties.

ARTICLE 6. PROVISIONS REQUIRED BY LAW. Each and every provision of law required to be included in these Contract Documents shall be deemed to be included in these Contract Documents. The Contractor shall comply with all requirements of applicable federal, state and local laws, rules and regulations, including, but not limited to, the provisions of the California Labor Code and California Public Contract Code which are applicable to this Project.

ARTICLE 7. INDEMNIFICATION. Contractor shall provide indemnification as set forth in the General Conditions.

ARTICLE 8. PREVAILING WAGES. Contractor is aware of the prevailing wage requirements of Chapter 1 (beginning at Section 1720 et seq.) of Part 7 of Division 2 of the California Labor Code, as well as Title 8, Section 16000 et seq. of the California Code of Regulations (“Prevailing Wage Laws”), which require the payment of prevailing wage rates and the performance of other requirements on “public works” and “maintenance” projects. Contractor and its subcontractors shall fully comply with the Prevailing Wage Laws for their employees and any others to whom such laws are applicable. Contractor and its subcontractors shall also be responsible for any and all violations and fines imposed on them pursuant to the Prevailing Wage Laws. Pursuant to SB 854, which amended the Prevailing Wage Laws, this Contract is subject to compliance monitoring and enforcement by the DIR. Beginning April 1, 2015, no contractor or subcontractor may be awarded this Contract unless registered with the DIR pursuant to Labor Code section 1725.5. The City will report all necessary contracts to the DIR as required by the Prevailing Wage Laws. Contractor shall make copies of the prevailing rates of per diem wages for each craft, classification or type of worker needed to execute the Work available to interested parties upon request, and shall post copies at the Contractor’s principal place of business and at Docusign Envelope ID: 8BA1E1C3-2B4F-4051-B443-0BBBAE61FBFE

the Project site. It is most efficient for the Contractor to obtain a copy of the prevailing wages in effect at the commencement of this Contract from the website of the Division of Labor Statistics and Research of the DIR located at www.dir.ca.gov/dlsr/. In the alternative, the Contractor may obtain a copy of the prevailing wages from the City. Contractor shall defend, indemnify and hold the City, its elected officials, officers, employees and agents free and harmless from any claim or liability arising out of any failure or alleged failure to comply with the Prevailing Wage Laws.

IN WITNESS WHEREOF, this Contract has been duly executed by the above-named parties, on the day and year above written.

Docusign Envelope ID: 8BA1E1C3-2B4F-4051-B443-0BBBAE61FBFE

CITY OF CORONA
By:

______________________________
Chris McMasters
Chief Information Officer
Reviewed By:
_____________________________
Jim Aukerman
Senior Network Architect
Reviewed By:
_________________________
Nicole McDaniels
Assistant to City Manager /
Acting Purchasing Manager
Attest:
______________________________
Sylvia Edwards, City Clerk
City of Corona, California

EVERON LLC
By:

_____________________________
Tondria Lopeztello
Area President
1065604
License Number
By:

_____________________________
Gina Farideh Jalali
National Account Manager
Docusign Envelope ID: 8BA1E1C3-2B4F-4051-B443-0BBBAE61FBFE

DATE: 02/04/2026
TO: Honorable Mayor and City Council Members
FROM: Police Department
2026-39

REQUEST FOR CITY COUNCIL ACTION
SUBJECT:

RESOLUTION AND MOU WITH CALIFORNIA DOJ FOR FY 25-26 TOBACCO GRANT

FUNDING AND OFFICER AUTHORIZATION
EXECUTIVE SUMMARY:

This staff report asks the City Council to accept a California Healthcare, Research and Prevention Tobacco Tax Act of 2016 (Proposition 56) grant award that will allow the Corona Police Department to add a dedicated officer position to focus on tobacco enforcement, retailer compliance, and public education efforts to reduce illegal tobacco sales to minors. The proposed grant provides reimbursement funding for Fiscal Year 2027 through Fiscal Year 2029.

RECOMMENDED ACTION:

That the City Council:
a. Adopt Resolution No. 2026-003 accepting up to $648,500 from the State of California Department of Justice for the Tobacco Grant Program Fiscal Year 2025– 2026 for a three-year period.
b. Approve the Memorandum of Understanding with the State of California Department of Justice for the award of funding through the Tobacco Grant Program, and authorize the City Manager, or his designee, to execute the Memorandum of Understanding.

c. Authorize one Police Officer position for three years to conduct tobacco enforcement and training activities with budget supplemented by grant funding. d. Authorize an appropriation in the amount of $213,965 to the Police Department’s operating budget and increase estimated revenue by the same amount in the U.S.

Department of Justice Grant Fund 411 for Fiscal Year 2027. e. Authorize an appropriation in the amount of $214,628 to the Police Department’s operating budget and increase estimated revenue by the same amount in the U.S.

Department of Justice Grant Fund 411 for Fiscal Year 2028. f. Authorize an appropriation in the amount of $219,907 to the Police Department’s operating budget and increase estimated revenue by the same amount in the U.S.

Department of Justice Grant Fund 411 for Fiscal Year 2029.

BACKGROUND & HISTORY:

The California Healthcare, Research and Prevention Tobacco Tax Act of 2016 (Proposition 56) provides funding to support a healthier California by curbing illegal retail sales and marketing of cigarettes, tobacco products, and e-cigarettes to minors. Through the Tobacco Grant Program, administered by the Office of the Attorney General, these funds are distributed annually to local law enforcement agencies across the state.

Since its launch in 2017, the program has awarded approximately $240 million in competitive grants. For the Fiscal Year 2025–2026 cycle, $28.5 million was made available statewide to strengthen enforcement efforts aimed at reducing unlawful tobacco sales to youth.

In Fiscal year 2021 – 2022, the Corona Police Department was awarded PROP56-2021- 22 and successfully utilized DOJ Tobacco Grant funding to fund a School Resource Officer position focused on tobacco education at intermediate schools.

In April 2025, the Corona Police Department applied for Proposition 56 funding and, in November 2025, was awarded $648,500. The grant will enable the city to add an officer dedicated to tobacco enforcement and training, as well as purchase necessary equipment and program supplies to support these efforts from Fiscal Year 2027 through Fiscal Year 2029.

ANALYSIS:

Adoption of Resolution No. 2026-003 accepts a one-time award of up to $648,500 in reimbursement from the State of California Department of Justice under the Tobacco Grant Program for Fiscal Year 2025–2026. This three-year funding, which will begin July 1, 2026, through June 30, 2029, will enable the Corona Police Department to enhance local tobacco enforcement efforts, including:
 Retailer compliance inspections

 Targeted enforcement operations
 Tobacco education and training programs
 Prevention of tobacco sales to minors
The goal is to add an officer to the FLEX Team to reduce the sale of tobacco products to minors in alignment with California Business and Professions Code requirements that establish restrictions on tobacco sales and enforcement activities.

At the conclusion of the current contract term, the continued budget appropriation for the officer position will be evaluated. This evaluation will be based on department staffing levels, operational needs, and overall budget conditions at that time.

FINANCIAL IMPACT:

There is no financial impact in Fiscal Year 2026, however, approval of the recommended actions will result in appropriations and corresponding estimated revenue increases to the Police Department’s operating budget within the U.S. Department of Justice Grant Fund 411 in Fiscal Years 2027 through 2029. The appropriations and revenue estimates are $213,965 for Fiscal Year 2027, $214,628 for Fiscal Year 2028, and $219,907 for Fiscal Year 2029.

The grant term will be three years, beginning July 1, 2026, through June 30, 2029. Eligible expenditures will be reimbursed by U.S. Department of Justice Grant Fund 411 after submitting the quarterly claim amounts for that period. There is no cash match requirement. Budget appropriation and revenue estimate will be incorporated into each fiscal year through the annual budget process. Any remaining budget from Fiscal Year 2027 will carry forward into Fiscal Year 2029.

Reimbursement Structure: This is a reimbursement grant where expenditures will be reimbursed to the General Fund following submission of quarterly claims, consistent with prior DOJ grant agreements.

No Local Match Required: There is no cash match requirement for this grant, meaning the full program cost is covered by the grant award.

Budget Carry Forward: Any unused budget from Fiscal Year 2027 will carry forward into Fiscal Year 2029, providing flexibility in program implementation. This is consistent with the City's standard practice for multi-year grants.

FY 2025-26 TOBACCO GRANT PROGRAM
Funding Source: 411-US DOJ Grant
Budget Category FY 2025-26 FY 2026-
27 FY2027-28 FY 2028-
29 Total
Request

Personnel Costs $- $211,465 $214,628 $219,907 $646,000
Operating Expenses $- $2,500 $- $- $2,500
Total Project Cost $- $213,965 $214,628 $219,907 $648,500 ENVIRONMENTAL ANALYSIS:

This action is exempt pursuant to Section 15061(b)(3) of the Guidelines for the California Environmental Quality Act (CEQA), which states that a project is exempt from CQEA if the activity is covered by the commonsense exemption that CEQA applies only to projects that have the potential for causing a significant effect on the environment. This action only increases police staffing levels by one officer to increase tobacco enforcement and education, and there is no possibility that this action will have a significant effect on the environment. Therefore, no environmental analysis is required.

PREPARED BY: GARY GRIFFITTS, POLICE LIEUTENANT
REVIEWED BY: JASON PEREZ, POLICE CAPTAIN
ATTACHMENTS:

1. Exhibit 1 – Resolution No. 2026-003 State of California DOJ

2. Exhibit 2 – FY 25-26 DOJ Tobacco Grant Memorandum of Understanding

JAMIER\15000.10125\10319787.3
RESOLUTION NO. 2026-003

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

CORONA, CALIFORNIA, ACCEPTING THE STATE OF

CALIFORNIA DEPARTMENT OF JUSTICE PROPOSITION
56 2025-26 TOBACCO GRANT PROGRAM AWARD AND

AUTHORIZING THE CITY MANAGER OR DESIGNEE TO

EXECUTE ALL CONTRACTS AND DOCUMENTS
RELATED THERETO.

WHEREAS, the City of Corona, by and through its Police Department (“City”), has applied for grant funds made available under the California Healthcare Research and Prevention Tobacco Tax Act of 2016 (Prop 56) by and through the California Department of Justice ("DOJ”) and administered by the Office of the Attorney General to support local enforcement of state and local laws related to the illegal sales and marketing of tobacco, including e-cigarettes, to minors; and
WHEREAS, the DOJ has notified the City of its intent to award grant funds in the total amount of $648,500, of which $213,965 is allocated for Fiscal Year 27, $214,628 is allocated for Fiscal Year 28 and $219,907 is allocated for Fiscal Year 29 (“Prop 56 Grant Funds”); and WHEREAS, the City of Corona Police Department desires to undertake a certain project designated as the “DOJ-PROP56-2025-26-1-010” Tobacco Grant Program to be financed with Prop 56 Grant Funds; and
WHEREAS, DOJ’s application procedures require, among other things, that the governing body adopt a resolution accepting the Prop 56 Grant Funds.

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

SECTION 1. Acceptance of Grant Funds. The City Council hereby approves and accepts the Prop 56 Grant Funds for the purpose of supporting the City’s enforcement of state and local laws related to the illegal sales and marketing of tobacco to minors.

SECTION 2. Authority to Execute Documents. The City Manager of the City of Corona, or his or her designee, is authorized to execute on behalf of the City of Corona, the Memorandum of Understanding (MOU) in the amount of $648,500 CAL DOJ and to execute and submit all other necessary grant documents, including but not limited to applications, agreement, modifications, payment request, extensions, and amendments to the MOU and take any other action in furtherance of the City Council’s action hereunder and expend the Prop 56 Grant Funds in accordance with all applicable program guidelines, and all current state and federal laws.

SECTION 3. Supplanting Prohibited. The Prop 56 Grant Funds received hereunder shall not be used to supplant existing state or local funds that were already allocated for the same purpose.

2 JAMIER\15000.10125\10319787.3
SECTION 4. Effective Date. This Resolution shall take effect immediately upon its adoption.

PASSED, APPROVED AND ADOPTED this 4th day of February, 2026.

Mayor of the City of Corona, California
ATTEST:

City Clerk of the City of Corona, California

3 JAMIER\15000.10125\10319787.3

CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Resolution was regularly passed and adopted by the City Council of the City of Corona, California, at a regular meeting thereof held on the 4th day of February, 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona, California, this 4th day of February, 2026.

City Clerk of the City of Corona, California
[SEAL]

Tobacco Grant Program
Grant Services Branch – Local Assistance
Division of Operations
Corona Police Department DOJ-PROP56-2025-26-1-010

MEMORANDUM OF UNDERSTANDING

PURPOSE
This Memorandum of Understanding (“MOU”) is entered into by the Department of Justice (“DOJ”) and the Corona Police Department (“Grantee”), for the purpose of disbursing grant funds to Grantee for reimbursement of expenditures in compliance with the California Code of Regulations and the Fiscal Year 2025-26 Grantee Handbook.

Commencing January 1, 2023, the California Code of Regulations, Title 11, Division 1, Chapter 5:

Department of Justice Tobacco Grant Program (“TGP Regulations”) shall govern the policies and procedures of the Tobacco Grant Program.

The TGP Regulations, Request for Proposals, Grantee Handbook (dated April 2025), and Summary of Award document are hereby incorporated by reference into this MOU. Grantee will expend funds for the purposes identified in the approved Summary of Award document. Reimbursements are to be funded under the California Healthcare, Research and Prevention Tobacco Tax Act of 2016, approved by the voters as Proposition 56.

COST REIMBURSEMENT
DOJ agrees to reimburse Grantee in arrears, for Grantee’s actual expenditures in performing the project or scope of work included in the approved Summary of Award document. Reimbursements for line items in the approved Budget Detail will be made upon receipt of invoices from Grantee and approval of the invoices by DOJ, in accordance with the reimbursement procedures set forth in the TGP Regulations and Grantee Handbook.

BUDGET CONTINGENCY CLAUSE
It is mutually agreed, if the Budget Act of the current fiscal year and/or any subsequent years covered under the MOU does not appropriate sufficient funds, the MOU shall be of no further force and effect.

In the event this situation occurs, DOJ shall have no liability to reimburse/pay any funds to Grantee, or to furnish any other considerations under this MOU. As well, Grantee shall not be obligated to continue performing the provisions of this MOU, for which the Grantee would have been reimbursed.

If funding for any fiscal year is reduced or deleted in the Budget Act for purposes of this MOU, DOJ shall have the option to either cancel this MOU with no liability occurring to DOJ or offer an addendum to the Grantee to reflect the reduced amount.

Corona Police Department DOJ-PROP56-2025-26-1-010

PROJECT BREACH-TERMINATION
Failure of a Grantee to comply with this MOU or the TGP Regulations shall be treated by DOJ as a breach of contract. If an act of noncompliance occurs, DOJ may take actions described within the TGP Regulations, including termination. DOJ may terminate this MOU and be relieved of any obligation to disburse grant funds to Grantee should Grantee fail to perform the scope of work at the time and in the manner provided in this MOU.

MISCELLANEOUS PROVISIONS
Addendum – No addendum or variation of the terms of this MOU is valid unless made in writing and signed by the duly authorized representatives of the parties.

Assignment – This MOU is not assignable by Grantee in whole or in part.

Indemnification – Grantee agrees to indemnify and hold harmless DOJ, its officers, agents and employees from all claims, liabilities, or losses in connection with the performance of this MOU.

Certifications – Grantee certifies that it does not receive funding from a manufacturer, distributor, or advertiser of Cigarettes or Tobacco Products. Grantee further certifies that grant funds will not supplant existing state or local funds dedicated for the same purpose.

TERMS
Grant Duration: 11/21/2025 – 6/30/2029
Award Amount
Category of Expenditure Budget
FY 2025-2026
Budget
FY 2026-2027
Budget
FY 2027-2028
Budget
FY 2028-2029
Personnel Services $0 $211,465 $214,628 $219,907
Operating Expenses and
Equipment $0 $2,500 $0 $0
Administrative Costs (Not to
Exceed 5%) $0 $0 $0 $0
TOTAL AWARD AMOUNT $648,500
The time limit for reimbursements against this award ends 6/30/2029. Requests for reimbursement received after 7/15/2029 cannot be considered by DOJ.

GRANTEE CONTACT INFORMATION
Amanda Andrade, Management Analyst II
Corona Police Department
730 Public Safety Way Corona, CA 92878
951-817-5727
[email protected]

AUTHORIZATION
DOJ and Grantee, by their duly authorized officials, have executed this MOU on the respective dates indicated below. This MOU and any future addendums shall be e-mailed to

Corona Police Department DOJ-PROP56-2025-26-1-010

[email protected], care of the Division of Operations, Local Assistance Unit, Tobacco Grant Program, and will become fully executed upon completion of signatures from all parties.

GRANTEE AUTHORIZATIONS
___________________________________ ___________________ NAME: Robert Newman Date
Title: Chief of Police
Agency: Corona Police Department
___________________________________ ___________________ NAME: Date
Title:

Agency:
___________________________________ ___________________ NAME: Date
Title:

Agency:

DOJ AUTHORIZATIONS
______________________________ ___________________
DOJ GRANT MANAGER Date
Division of Operations
California Department of Justice
___________________________________ ___________________ DOJ FISCAL DIRECTOR Date
Division of Operations
California Department of Justice
__________________________________ ___________________
DOJ CHIEF OF OPERATIONS Date
Division of Operations
California Department of Justice

DATE: 02/04/2026
TO: Honorable Mayor and City Council Members
FROM: Fire Department
2026-36

REQUEST FOR CITY COUNCIL ACTION
SUBJECT:

RESOLUTION ACKNOWLEDGING THE INSPECTION OF CERTAIN OCCUPANCIES

REQUIRED TO PERFORM ANNUAL INSPECTIONS IN SUCH OCCUPANCIES PURSUANT TO SECTIONS 13146.2 AND 13146.3 OF THE CALIFORNIA HEALTH AND

SAFETY CODE
EXECUTIVE SUMMARY:

This staff report asks Council to adopt Resolution No. 2026-005, acknowledging the City’s compliance measures with California Health and Safety Code (HSC) Sections 13146.2 and 13146.3. Fire Prevention, a division within Corona’s Fire Department, annually prepares compliance measures per California HSC. The compliance numbers show completed educational and residential occupancy inspections conducted in 2025. This report will update the City Council on the City’s progress in these efforts and attest to the City’s compliance with these inspection requirements for the Calendar Year 2025 reporting period.

RECOMMENDED ACTION:

That the City Council adopt Resolution No. 2026-005, acknowledging the inspection of certain occupancies required to perform annual inspections in such occupancies pursuant to sections 13146.2 and 13146.3 of the California Health and Safety Code.

BACKGROUND & HISTORY:

On September 27, 2018, Senate Bill No. 1205 was approved by the Governor, requiring fire departments to report annually to their Council on the department’s compliance regarding fire inspections. Included in the inspections are public and private schools used for educational purposes through the 12th grade (“E”/Educational occupancies) and hotels, motels, lodging houses, and apartment houses (“R”/Residential occupancies) except one-and-two two-family dwellings (“R-3”/Residential occupancies).

Per the California HSC Section 13146.2 and 13146.3, both “E” and “R” occupancies require annual inspections. Inspections have been a requirement since 1965 for “E” occupancies and 1984 for “R” occupancies. Reporting compliance to Council has been required since 2018.

Historically, Corona fire prevention staff completed all “E” occupancy inspections and have complied with HSC requirements. The Corona engine companies were responsible for completing “R” occupancy inspections. In August of 2017, Council adopted Resolution No. 2017-097, which created a fee structure for these inspections to fund staff positions and shifted the inspection responsibility from engine company staff to fire prevention staff.

This created the Corona Fire Department Residential Housing Inspection Program. The program was staffed and fully trained in September 2018, and both full-time and part-time fire prevention staff conduct all Group “E” and “R” occupancy inspections.

ANALYSIS:

Educational Group “E” occupancies are generally those public and private schools used by more than six persons at any one time for educational purposes through the 12th grade. There are 73 Group “E” buildings, structures, and/or facilities within the City, representing approximately 35,000 students. For 2025, all 73 of the “E” occupancies were inspected.

Residential Group “R” occupancies are generally those occupancies containing sleeping units. They include hotels, motels, apartments with three or more units, and other residential occupancies, including a number of residential care facilities. The residential care facilities have a number of different sub-classifications. These may house residents or clients with various needs including those related to custodial care, mobility impairments, and cognitive disabilities. The residents may also be non-ambulatory or bedridden. The City has 267 Group “R” complexes and/or facilities, representing just over 12,250 units. For 2025, all 267 of the “R” occupancies were inspected.

As required by HSC, the Corona Fire Department completed 100% of the educational Group “E” occupancy inspections and 100% of the residential Group “R” occupancy inspections.

This program will continue to be evaluated for its effectiveness and staffing to ensure that Health and Safety Code requirements are being met and may require additional staffing.

FINANCIAL IMPACT:

Currently, all costs associated with this action are being paid for by the property owner.

ENVIRONMENTAL ANALYSIS:

This action is exempt pursuant to Section 15061(b)(3) of the guidelines for the California Environmental Quality Act (CEQA), which states that a project is exempt from CEQA if the activity is covered by the common sense exemption that CEQA applies only to projects that have the potential for causing a significant effect on the environment. Where it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, the action is not subject to CEQA. This action is to meet the reporting requirements of Senate Bill No. 1205. Fire departments are required to report annually to their Council regarding fire inspections on “E” and “R” occupancies. Therefore, no environmental analysis is required.

PREPARED BY: CINDI SCHMITZ, FIRE MARSHAL
REVIEWED BY: BRIAN YOUNG, FIRE CHIEF
ATTACHMENTS:

1. Exhibit 1 – Resolution No. 2026-005

1 RESOLUTION NO. 2026-005

A RESOLUTION OF THE OF CITY COUNCIL OF THE

CITY OF CORONA, CALIFORNIA ACKNOWLEDGING

RECEIPT OF A REPORT MADE BY THE FIRE CHIEF OF

THE CORONA FIRE DEPARTMENT REGARDING THE

INSPECTION OF CERTAIN OCCUPANCIES REQUIRED

TO PERFORM ANNUAL INSPECTIONS IN SUCH
OCCUPANCIES PURSUANT TO SECTIONS 13146.2 AND
13146.3 OF THE CALIFORNIA HEALTH AND SAFETY
CODE.

WHEREAS, California Health & Safety Code Section 13146.4 was added in 2018 and approved on September 27, 2018; and
WHEREAS, California Health & Safety Code Sections 13146.2 and 13146.3 requires all fire departments, including the Corona Fire Department, that provide fire protection services to perform annual inspections in every building used as a public or private school, hotel, motel, lodging house, apartment house, and certain residential care facilities for compliance with building standards, as provided; and
WHEREAS, California Health & Safety Code Section 13146.2 requires all fire departments, including the Corona Fire Department, that provide fire protection services to report annually to its administering authority on its compliance with Sections 13146.2 and 13146.3; and WHEREAS, the City Council of the City of Corona intends this Resolution to fulfill the requirements of the California Health & Safety Code regarding the acknowledgment of the Corona Fire Department’s compliance with California Health & Safety Code Sections 13146.2 and 13146.3.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Corona, California, that said Council expressly acknowledges the measure of compliance of the Corona Fire Department with California Health & Safety Code Sections 13146.2 and 13146.3 in the area encompassed by the City of Corona, as follows:

SECTION 1. Educational Group E occupancies are generally those public and private schools used by more than six persons at any one time for educational purposes through the 12th grade. Within the City of Corona, there are 73 Group E buildings, structures and/or facilities. During the calendar year 2025, the Corona Fire Department completed the annual inspection of 73 of the 73 Group E occupancies. This is a compliance rate of 100 % for this reporting period. Additional items of note regarding this compliance rate can be found in the accompanying staff report for this Resolution.

SECTION 2. Residential Group R occupancies are generally those occupancies

2 containing sleeping units and include hotels, motels, apartments (three units or more) and other residential occupancies (including a number of residential care facilities). These residential care facilities have a number of different sub-classifications, and they may contain residents or clients that have a range of needs, including those related to custodial care, mobility impairments and cognitive disabilities. The residents may also be non-ambulatory or bedridden. Within the City of Corona, there are 267 Group R complexes and/or facilities. During the calendar year 2025, the Corona Fire Department completed the annual inspection of 267 Group R occupancies. This is a compliance rate of 100% for this reporting period. Additional items of note regarding this compliance rate can be found in the accompanying staff report for this Resolution.

PASSED, APPROVED AND ADOPTED this 4th day of February 2026.

Mayor of the City of Corona, California
ATTEST:

City Clerk of the City of Corona, California

3 CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Resolution was regularly passed and adopted by the City Council of the City of Corona, California, at an adjourned meeting thereof held on the 4th day of February 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona this 4th day of February 2026.

DATE: 02/04/2026
TO: Honorable Mayor and City Council Members
FROM: Economic Development Department
2026-41

REQUEST FOR CITY COUNCIL ACTION
SUBJECT:

RESOLUTION DECLARING CERTAIN REAL PROPERTY AT THE NORTH MALL AS

EXEMPT FROM THE SURPLUS LAND ACT REGULATIONS
EXECUTIVE SUMMARY:

This staff report asks Council to declare the North Mall properties exempt from the Surplus Land Act under Government Code 54221(f)(1)(G) and adopt resolution 2026-007. This exemption will advance the design and redevelopment of the North Mall as a catalyst project in the Downtown Revitalization Plan.

RECOMMENDED ACTION:

That the City Council:
a. Adopt Resolution 2026-007 declaring that certain parcels of real property located at the North Mall (northeast corner of main and sixth streets) are no longer necessary for the city’s use and are exempt surplus land under the surplus land act
b. Authorize the City Manager, or his designee, to follow applicable procedures related to the disposition of exempt surplus properties pursuant to the Surplus Land Act.

BACKGROUND & HISTORY:

Since 2004 the City has been working to acquire properties within the North Mall, to reassemble the fragmented ownership, and facilitate the redevelopment and revitalization of this key downtown property. After successful negotiations and acquisitions, the City now has purchase contracts or owns all but one property within the North Mall site that were designated for acquisition. These property assembly efforts have now yielded a site of sufficient size to deliver a catalytic project to assist in the revitalization of downtown.

On November 19, 2025, during discussion of North Mall development options, the City Council requested additional information related to Surplus Land Act (SLA) and provided additional direction to staff on the design of the planned redevelopment project. At the December 3, 2025 City Council meeting, staff provided responses to the City Council’s questions and direction, as well as provided additional information on the SLA as it relates to the North Mall redevelopment project.

At the January 7, 2026 City Council meeting, staff presented additional information on the SLA, guidance from HCD, and highlighted an exemption opportunity by pursuing a mixeduse redevelopment project that includes at least 300 residential units, where 25% of those units were designated as affordable. The City Council directed staff to pursue an exemption for the North Mall redevelopment project pursuant to Government Code Section 54221(f)(1)(G). Pursuing the exemption allows the City to retain the vision for the North Mall as a vibrant mixed-use site and reduces the uncertainty of the Surplus Land Act (SLA) process, which would likely yield a higher residential count, without design and operation controls, and would therefore not align with the goals of the Downtown Revitalization Plan.

ANALYSIS:

The SLA requires that a local agency declare property to be “surplus land” before taking an action to sell or enter into a long- term lease for an agency owned property.

Under the SLA, when disposing of surplus land, a local agency is required to issue a Notice of Availability (NOA) to certain entities for affordable housing, parks and recreation, school facilities, and other public uses, allowing 60 days for responses, and a 90-day period of good faith negotiations with all proposers before disposing of the property.

However, the SLA also allows for exceptions to this standard process for parcels and projects that qualify as and are declared by the local agency to be “exempt surplus land”.

Property declared to be “exempt surplus land” may be disposed of outside of the SLA’s NOA process.

There are various exemptions for different proposed uses. The characteristics of the envisioned North Mall project qualify the site for an exemption pursuant to Government Code Section 54221(f)(1)(G), which relates to projects of a certain size, development intensity, and operational characteristics.

The criteria to qualify for the exemption is as follows:
 Surplus land that is subject to a local agency’s open, competitive solicitation or that is put to open, competitive bid by a local agency, provided that all entities identified in subdivision (a) of Section 54222 will be invited to participate in the process, for a housing or a mixed-use development that is more than one acre and less than 10 acres in area, consisting of either a single parcel, or two or more adjacent or non-adjacent parcels combined, that includes not less than 300 residential units, and that restricts at least 25 percent of the residential units to lower income households, as defined in Section 50079.5 of the Health and Safety Code, with an affordable sales price or an affordable rent, as defined in Sections 50052.5 and 50053 of the Health and Safety Code, for 55 years for rental housing, 45 years for ownership housing, and 50 years for rental or ownership housing located on tribal trust lands, unless a local ordinance or a federal, state, or local grant, tax credit, or other project financing requires a longer period of affordability.

As directed by the City Council, the North Mall redevelopment project will provide at least 300 residential units within a mixed-use development and at least 25% of those residential units will be designated as affordable, all on a site that is less than 10 acres in size. These three key project elements meet the criteria described in GC 54221(f)(1)(G) and therefore qualify this site for an exemption from the SLA.

Adoption of Resolution No. 2026-007 would formally declare the properties exempt surplus land. The City’s determination will be submitted to the California Department of Housing and Community Development (HCD) for their review and determination as required by law.

FINANCIAL IMPACT:

There is no financial impact associated with the declaration of the parcels as exempt surplus property.

ENVIRONMENTAL ANALYSIS:

This action before Council is exempt from the California Environmental Quality Act (CEQA) pursuant to Section 15061(b)(3) of the Guidelines for CEQA, which states that a project is exempt from CEQA if the activity is covered by the common sense exemption that CEQA applies only to projects that have the potential for causing a significant effect on the environment. Where it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, the activity is not subject to CEQA. Resolution No. 2026-007 declares that the North Mall properties are exempt surplus land and there is no possibility that this action will have a significant effect on the environment. Therefore, no environmental analysis is required.