8-20-26 108 of 116 As Proposed
DRY CHEMICAL EXTINGUISHER PROVIDED BY FIRE DEPARTMENT
The extinguisher is not on the apparatus as manufactured. The fire department will provide and mount the extinguisher.
WATER EXTINGUISHER PROVIDED BY FIRE DEPARTMENT
The extinguisher is not on the apparatus as manufactured. The fire department will provide and mount the extinguisher.
FLATHEAD AXE PROVIDED BY FIRE DEPARTMENT
The axe is not on the apparatus as manufactured. The fire department will provide and mount the axe.
PICKHEAD AXE PROVIDED BY FIRE DEPARTMENT
The axe is not on the apparatus as manufactured. The fire department will provide and mount the axe.
PAINT PROCESS
The exterior custom cab and body painting procedure will consist of a seven (7) step finishing process as follows:
1. Manual Surface Preparation - All exposed metal surfaces on the custom cab and body will be thoroughly cleaned and prepared for painting. Imperfections on the exterior surfaces will be removed and sanded to a smooth finish. Exterior seams will be sealed before painting. Exterior surfaces that will not be painted include; chrome plating, polished stainless steel, anodized aluminum and bright aluminum treadplate.
2. Chemical Cleaning and Pretreatment - All surfaces will be chemically cleaned to remove dirt, oil, grease, and metal oxides to ensure the subsequent coatings bond well. The aluminum surfaces will be properly cleaned and treated using a high pressure, high temperature 4 step Acid Etch process. The steel and stainless surfaces will be properly cleaned and treated using a high temperature 3 step process specifically designed for steel or stainless. The chemical treatment converts the metal surface to a passive condition to help prevent corrosion.
3. Surfacer Primer - The Surfacer Primer will be applied to a chemically treated metal surface to provide a strong corrosion protective basecoat. A minimum thickness of 2 mils of Surfacer Primer is applied to surfaces that require a Critical aesthetic finish. The Surfacer Primer is a two-component high solids urethane that has excellent sanding properties and an extra smooth finish when sanded.
4. Finish Sanding - The Surfacer Primer will be sanded with a fine grit abrasive to achieve an ultrasmooth finish. This sanding process is critical to produce the smooth mirror like finish in the topcoat.
5. Sealer Primer - The Sealer Primer is applied prior to the Basecoat in all areas that have not been previously primed with the Surfacer Primer. The Sealer Primer is a two-component high solids urethane that goes on smooth and provides excellent gloss hold out when topcoated.
6. Basecoat Paint - Two coats of a high performance, two component high solids polyurethane basecoat will be applied. The Basecoat will be applied to a thickness that will achieve the proper color match. The Basecoat will be used in conjunction with a urethane clear coat to provide protection from the environment.
7. Clear Coat - Two (2) coats of Clear Coat will be applied over the Basecoat color. The Clear Coat is a two-component high solids urethane that provides superior gloss and durability to the Item 6.6
8-20-26 109 of 116 As Proposed
exterior surfaces. Lap style and roll-up doors will be Clear Coated to match the body. Paint warranty for the roll-up doors will be provided by the roll-up door manufacturer.
After the cab and body are painted, the color will be verified to make sure that it matches the color standard. Electronic color measuring equipment will be used to compare the color sample to the color standard entered into the computer. Color specifications will be used to determine the color match. A Delta E reading will be used to determine a good color match within each family color.
All removable items such as brackets, compartment doors, door hinges, and trim will be removed and painted separately if required, to ensure paint behind all mounted items. Body assemblies that cannot be finish painted after assembly will be finish painted before assembly.
The paint finish quality levels for critical areas of the apparatus (cab front and sides, body sides and doors, and boom lettering panels) are to meet or exceed Cadillac/General Motors GMW15777 global paint requirements. Orange peel levels are to meet or exceed the #6 A.C.T. standard in critical areas.
The manufacturer's written paint standards will be available upon request.
Environmental Impact
Contractor will meet or exceed all current state regulations concerning paint operations. Pollution control will include measures to protect the atmosphere, water and soil. Controls will include the following conditions:
• Topcoats and primers will be chrome and lead free.
• Metal treatment chemicals will be chrome free. The wastewater generated in the metal treatment process will be treated on-site to remove any other heavy metals. • Particulate emission collection from sanding operations will have a 99.99 percent efficiency factor.
• Particulate emissions from painting operations will be collected by a dry filter or water wash process. If the dry filter is used, it will have an efficiency rating of 98 percent. Water wash systems will be 99.97 percent efficient.
• Water from water wash booths will be reused. Solids will be removed on a continual basis to keep the water clean.
• Paint wastes are disposed of in an environmentally safe manner. • Empty metal paint containers will be recycled to recover the metal. • Solvents used in clean-up operations will be recycled on-site or sent off-site for distillation and returned for reuse.
Additionally, the finished apparatus will not be manufactured with or contain products that have ozone depleting substances. Contractor will, upon demand, present evidence that the manufacturing facility meets the above conditions and that it is in compliance with his state EPA rules and regulations.
CAB PAINT
The cab will be painted #90 red.
BODY PAINT
The body will be painted to match the lower section of the cab.
Item 6.6
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PAINT CHASSIS FRAME ASSEMBLY
The chassis frame assembly will be finished with a single system black top coat before the installation of the cab and body, and before installation of the engine and transmission assembly, air brake lines, electrical wire harnesses, etc.
Components treated with epoxy E-coat protection prior to paint:
• Two (2) C-channel frame rails
Components that are included with the chassis frame assembly that will be painted not e-coated (unless otherwise stated in a secondary option) are:
• Cross members
• Axles
• Suspensions
• Steering gear
• Battery boxes
• Bumper extension weldment
• Frame extensions
• Body mounting angles
• Rear Body support substructure (front and rear)
• Pump house substructure
• Steel fuel tank
• Castings
• Individual piece parts used in chassis and body assembly The E-coat process will meet the technical properties shown.
AXLE HUB PAINT
All axle hubs will be painted to match lower job color.
COMPARTMENT INTERIOR PAINT
The interior of all compartments will be painted with a gray spatter finish for ease of cleaning and to make it easier to touch up scratches and nicks.
REFLECTIVE BAND
A 4.00" white reflective band will be provided across the front of the vehicle and along the sides of the body.
The reflective band provided on the cab face will be at the headlight level.
REAR CHEVRON STRIPING
There will be alternating chevron striping located on the rear-facing vertical surface of the apparatus.
The rear surface, excluding the rear compartment door, will be covered.
The colors will be Red V98-12 and Fluorescent Lime V98-112 oralite.
Item 6.6
8-20-26 111 of 116 As Proposed
Each stripe will be 6.00" in width.
This will meet the requirements of the current edition of NFPA 1901, which states that 50% of the rear surface will be covered with chevron striping.
"Z" JOG IN REFLECTIVE STRIPE
There will be two (2) "Z"-shaped jog(s) provided in the reflective stripe design.
REFLECTIVE OUTLINE STRIPE
A .25" black reflective outline will be applied to the top and the bottom of the reflective band. There will be four (4) set of outline stripes required.
INVERTED "V" CHEVRON STRIPING ON CAB AND CREW CAB DOORS There will be alternating chevron striping located on the inside of each cab and crew cab door.
The striping will consist of the following colors:
• The first color will be red diamond grade.
• The second color will be yellow diamond grade.
The size of the striping will be 4.00".
FIRE APPARATUS PARTS MANUAL
There will be one (1) custom parts manual(s) in USB flash drive format for the complete fire apparatus provided.
The manual(s) will contain the following:
• Job number
• Part numbers with full descriptions
• Table of contents
• Parts section sorted in functional groups reflecting a major system, component, or assembly • Parts section sorted in alphabetical order
• Instructions on how to locate parts
Each manual will be specifically written for the chassis and body model being purchased. It will not be a generic manual for a multitude of different chassis and bodies.
Service Parts Internet Site
The service parts information included in these manuals are also available on the Pierce website. The website offers additional functions and features not contained in this manual, such as digital photographs and line drawings of select items. The website also features electronic search tools to assist in locating parts quickly.
CHASSIS SERVICE MANUALS
There will be one (1) chassis service manuals on USB flash drives containing parts and service information on major components provided with the completed unit.
Item 6.6
8-20-26 112 of 116 As Proposed
The manual will contain the following sections:
• Job number
• Table of contents
• Troubleshooting
• Front Axle/Suspension
• Brakes
• Engine
• Tires
• Wheels
• Cab
• Electrical, DC
• Air Systems
• Plumbing
• Appendix
The manual will be specifically written for the chassis model being purchased. It will not be a generic manual for a multitude of different chassis and bodies.
CHASSIS OPERATION MANUAL
The chassis operation manual will be provided on one (1) USB flash drive. The manual will be in the English language.
ONE (1) YEAR MATERIAL AND WORKMANSHIP
A Pierce basic apparatus limited warranty certificate, WA0008, is included with this proposal.
ENGINE WARRANTY
A Cummins five (5) year limited engine warranty will be provided. A limited warranty certificate, WA0181, is included with this proposal.
STEERING GEAR WARRANTY
A TRW one (1) year limited steering gear warranty will be provided. A copy of the warranty certificate will be submitted with the bid package.
FIFTY (50) YEAR STRUCTURAL INTEGRITY
The Pierce custom chassis frame only (does not include crossmembers) limited warranty certificate, WA0013, is included with this proposal.
FRONT AXLE WARRANTY
A two (2) year/250,000 mile Hendrickson Steertek front axle warranty will be provided.
SINGLE REAR AXLE FIVE (5) YEAR MATERIAL AND WORKMANSHIP WARRANTY A Meritor™ Axle 5 year limited warranty will be provided.
ABS BRAKE SYSTEM THREE (3) YEAR MATERIAL AND WORKMANSHIP WARRANTY A Meritor Wabco™ ABS brake system limited warranty certificate, WA0232, is included with this proposal.
Item 6.6
8-20-26 113 of 116 As Proposed
TEN (10) YEAR STRUCTURAL INTEGRITY
The Pierce custom cab limited warranty certificate, WA0012, is included with this proposal.
TEN (10) YEAR PRO-RATED PAINT AND CORROSION
A Pierce cab limited pro-rated paint warranty certificate, WA0055, is included with this proposal.
FIVE (5) YEAR MATERIAL AND WORKMANSHIP
The Pierce Command Zone electronics limited warranty certificate, WA0014, is included with this proposal.
CAMERA SYSTEM WARRANTY
Manufacturer's Guarantee will be (2) two years from the manufacture date code under normal use and service. Manufacturer will provide customer service, pre-sales applications assistance, and after-sales technical assistance. Manufacturer will provide technical assistance and support by means of a toll-free telephone number (1-800-645-0074) at no extra charge
COMPARTMENT LIGHT WARRANTY
The compartment lights will not offer an extended warranty.
TRANSMISSION WARRANTY
The transmission will have a five (5) year/unlimited mileage warranty covering 100 percent parts and labor. The warranty will be provided by Allison Transmission.
Note: The transmission cooler is not covered under any extended warranty you may be getting on your Allison Transmission. Please review your Allison Transmission warranty for coverage limitations.
TRANSMISSION COOLER WARRANTY
The transmission cooler will carry a five (5) year parts and labor warranty (exclusive to the transmission cooler). In addition, a collateral damage warranty will also be in effect for the first three (3) years of the warranty coverage and will not exceed $10,000 per occurrence. A copy of the warranty certificate will be included with this proposal.
WATER TANK WARRANTY
A UPF poly water tank limited warranty certificate, WA0195, is included with this proposal.
TEN (10) YEAR STRUCTURAL INTEGRITY
The Pierce apparatus body limited warranty certificate, WA0009, is included with this proposal.
ROLLUP DOOR MATERIAL AND WORKMANSHIP WARRANTY
A R-O-M Corporation rollup door limited warranty will be provided. The mechanical components of the rollup door will be warranted against defects in material and workmanship for a period of seven (7) years. The door ajar switch will be warranted for a period of three (3) years and all other electrical components will be warranted for a period of one (1) year. A seven (7) year limited warranty will be provided on painted rollup doors.
The limited warranty certificate, WA0206, is included with this proposal.
Item 6.6
8-20-26 114 of 116 As Proposed
PUMP WARRANTY
A Hale pump limited warranty certificate, WA0388, is included with this proposal.
TEN (10) YEAR PUMP PLUMBING WARRANTY
The Pierce apparatus plumbing limited warranty certificate, WA0035, is included with this proposal.
TEN (10) YEAR PRO-RATED PAINT AND CORROSION
A Pierce body limited pro-rated paint warranty certificate, WA0057, is included with this proposal.
VEHICLE STABILITY CERTIFICATION
The fire apparatus manufacturer will provide a certification stating the apparatus complies with NFPA 1900, current edition, section 7.14, Vehicle Stability. The certification is included with this proposal.
ENGINE INSTALLATION CERTIFICATION
The fire apparatus manufacturer will provide a certification, along with a letter from the engine manufacturer stating they approve of the engine installation in the bidder's chassis. The certification will be provided at the time of delivery.
POWER STEERING CERTIFICATION
The fire apparatus manufacturer will provide a certification stating the power steering system as installed meets the requirements of the component supplier. The certification is included with this proposal.
CAB INTEGRITY CERTIFICATION
The fire apparatus manufacturer will provide a cab crash test certification with this proposal. The certification will state that a specimen representing the substantial structural configuration of the cab has been tested and certified by an independent third party test facility. Testing events will be documented with photographs, real-time and high-speed video, vehicle accelerometers, cart accelerometers, and a laser speed trap. The fire apparatus manufacturer will provide a state licensed professional engineer to witness and certify all testing events. Testing will meet or exceed the requirements below:
• SAE J2422 Cab Roof Strength Evaluation - Quasi-Static Loading Heavy Trucks. • European Occupant Protection Standard ECE Regulation No.29. • SAE J2420 COE Frontal Strength Evaluation - Dynamic Loading Heavy Trucks.
Side Impact
The cab will be subjected to dynamic preload where a 14,320-lb moving barrier is slammed into the side of the cab at 5.50 mph, striking with an impact of 13,000 ft-lb of force. This test is part of the SAE J2422 test procedure and more closely represents the forces a cab will see in a rollover incident.
Frontal Impact
The same cab will withstand a frontal impact of 32,600 ft-lb of force using a moving barrier in accordance with SAE J2420.
Item 6.6
8-20-26 115 of 116 As Proposed
Additional Frontal Impact
The same cab will withstand a frontal impact of 65,098 ft-lb of force using a moving barrier. (Twice the force required by SAE J2420)
Roof Crush
The cab will be subjected to a roof crush force of 22,500 lb. This value meets the ECE 29 criteria, and is equivalent to the front axle rating up to a maximum of ten (10) metric tons.
Additional Roof Crush
The same cab will be subjected to a roof crush force of 110,000 lbs. (Four and a half times the load criteria of ECE 29)
The same cab will withstand all tests without any measurable intrusion into the survival space of the occupant area.
CAB DOOR DURABILITY CERTIFICATION
Robust cab doors help protect occupants. Cab doors will survive a 200,000 cycle door slam test where the slamming force exceeds 20 G's of deceleration. The bidder will certify that the sample doors similar to those provided on the apparatus have been tested and have met these criteria without structural damage, latch malfunction, or significant component wear.
WINDSHIELD WIPER DURABILITY CERTIFICATION
Visibility during inclement weather is essential to safe apparatus performance. Windshield wipers will survive a 3 million cycle durability test in accordance with section 6.2 of SAE J198 Windshield Wiper Systems - Trucks, Buses and Multipurpose Vehicles. The bidder will certify that the wiper system design has been tested and that the wiper system has met these criteria.
ELECTRIC WINDOW DURABILITY CERTIFICATION
Cab window roll-up systems can cause maintenance problems if not designed for long service life. The window regulator design will complete 30,000 complete up-down cycles and still function normally when finished. The bidder will certify that sample doors and windows similar to those provided on the apparatus have been tested and have met these criteria without malfunction or significant component wear.
SEAT BELT ANCHOR STRENGTH
Seat belt attachment strength is regulated by Federal Motor Vehicle Safety Standards and should be validated through testing. Each seat belt anchor design will withstand 3000 lb of pull on both the lap and shoulder belt in accordance with FMVSS 571.210 Seat Belt Assembly Anchorages. The bidder will certify that each anchor design was pull tested to the required force and met the appropriate criteria.
SEAT MOUNTING STRENGTH
Seat attachment strength is regulated by Federal Motor Vehicle Safety Standards and should be validated through testing. Each seat mounting design will be tested to withstand 20 G's of force in accordance with FMVSS 571.207 Seating Systems. The bidder will certify, at time of delivery, that each seat mount and cab structure design was pull tested to the required force and met the appropriate criteria.
Item 6.6
8-20-26 116 of 116 As Proposed
PERFORMANCE CERTIFICATIONS
Cab Air Conditioning
Good cab air conditioning temperature and air flow performance keeps occupants comfortable, reduces humidity, and provides a climate for recuperation while at the scene. The cab air conditioning system will cool the cab from a heat-soaked condition at 100 degrees Fahrenheit to an average of 78 degrees Fahrenheit in 30 minutes. The bidder will certify that a substantially similar cab has been tested and has met these criteria.
Cab Defroster
Visibility during inclement weather is essential to safe apparatus performance. The defroster system will clear the required windshield zones in accordance with SAE J381 Windshield Defrosting Systems Test Procedure And Performance Requirements - Trucks, Buses, And Multipurpose Vehicles. The bidder will certify that the defrost system design has been tested in a cold chamber and passes the SAE J381 criteria.
Cab Auxiliary Heater
Good cab heat performance and regulation provides a more effective working environment for personnel, whether in-transit, or at a scene. An auxiliary cab heater will warm the cab 77 degrees Fahrenheit from a cold-soak, within 30 minutes when tested using the coolant supply methods found in SAE J381. The bidder will certify, at time of delivery, that a substantially similar cab has been tested and has met these criteria.
AMP DRAW REPORT
The bidder will provide, at the time of bid and delivery, an itemized print out of the expected amp draw of the entire vehicle's electrical system.
The manufacturer of the apparatus will provide the following:
• Documentation of the electrical system performance tests. • A written load analysis, which will include the following:
o The nameplate rating of the alternator.
o The alternator rating under the conditions specified per:
Current edition of applicable NFPA standards.
o The minimum continuous load of each component that is specified per:
Current edition of applicable NFPA standards.
o Additional loads that, when added to the minimum continuous load, determine the total connected load.
o Each individual intermittent load.
All of the above listed items will be provided by the bidder per the current edition of applicable NFPA standards.
Item 6.6
Item 6.6
Service and repair totals 63001 - 2004 KME Pumper
Data Source- Equipment- Historical Cost 2013-2025 $416,145.33 Data Source- Equipment- Historical Cost 2013-2025 6377.42 Data Source- Equipment- Historical Cost 2013-2025 2512.35 Completed upon scheduled Sept/ May/ Jan/ Feb B, A, A,
B Services
Completed upon scheduled Sept/ May/ Jan/ Feb B, A, A,
B Services
Completed upon scheduled Sept/ May/ Jan/ Feb B, A, A,
B Services
See points detailed under column D and E 57 points/ Condition IV- Immediate Consideration Factor 62064
Age 22 Points - 22 years in service- In service date
04/19/2004
Miles/Hours 15 Points- Current milage- 152,878
Type of Service 5 Points- Severe Duty Service
Reliability 5 Points- 50 work orders generated- Based on 50 work orders generated in the last 36 month of service
Maintenance and Repair Costs
5 Points-$367,619.38 total Based on calculated total
with lifecycle cost data supplied from 2013 - 2025
AssetWorks
Condition 5 Points- Severe Duty Service- Age of vehicle The total number of points will be added and compared
against the scale in Table 5.0. Condition III and Condition IV vehicles can be recommended for replacement.
Total Points Condition Level Condition
<18 Condition I Excellent
18-22 Condition II Good
23-27 Condition III Replacement Qualified
>28 Condition IV Immediate Consideration 57 points/ Condition IV- Immediate Consideration Points
Table 4.0. The APWA point system is used to determine vehicle replacement eligibility.
Evaluation of brakes
Point system detailed in Table 4.0
Operational costs- Total parts, labor and fuel
Work Delay Hours
Dept Downtime Hours
Evaluation of base engine and drive train
Evaluation of body
Table 5.0. The point system evaluation scale.
One point is given for every year of chronological age, which is based on the in-service date One point for each 10,000 miles, or 1,000 engine hours of use One, three, or five points are assigned based on the type of service the unit is exposed to. For example, fire pumpers would be given a five because it is classified as a severe duty service. In contrast, an administrative sedan would be given a one
Points are assigned as one, three, or five depending on the frequency that a vehicle is in the shop for repair. A five would be assigned to a vehicle in the shop two or more times per month, while a one would be assigned to a vehicle in the shop an average of once every three months or less
One to five points are assigned based on the total life of maintenance and repair costs (not including repair of accident damage). A five is assigned to a vehicle with life in which maintenance and repair costs are equal to or greater than the vehicle’s original purchase price, while a one is given to a vehicle with maintenance and repair costs lifetime to date equal to 20 percent or less than its original purchase cost This category takes into consideration body condition, rust, interior condition, accident history, anticipated repairs, etc. a scale of one to five points is used with five being poor condition Item 6.6
DATE: October 21, 2026
TO: Honorable Mayor and City Council Members
FROM: Planning and Development Department
2026-095
REQUEST FOR CITY COUNCIL ACTION
SUBJECT:
APPROVE THE ESTABLISHMENT OF THE NON-PROFIT “CORONA COMMUNITY FOUNDATION” FOR FUNDRAISING PURPOSES
EXECUTIVE SUMMARY:
This staff report asks the City Council to approve the Articles of Incorporation and Bylaws for the “Corona Community Foundation” The Corona Community Foundation will have 501(c)(3) status, which will enhance the City’s ability to solicit, accept, and manage donations for a wide variety of community purposes.
RECOMMENDED ACTION:
That the City Council:
a. Approve the attached Articles of Incorporation and Bylaws and to be used for the creation of the Corona Community Foundation.
b. Authorize the City Manager, or his designee, to work with outside legal counsel to have the Articles of Incorporation filed with the Secretary of State, have the required paperwork filed with the federal and state governments to obtain the Item 6.7
necessary tax exempt status, and take any other steps reasonably necessary for the proper formation of the Corona Community Foundation. c. Authorize the City Manager, or his designee, to plan for the first meeting of the Board of Directors of the Corona Community Foundation.
BACKGROUND & HISTORY:
The City of Corona (City) has a longstanding tradition of civic engagement and community partnership, which has shaped its approach to public service and resource development.
Over the years, the City has worked closely with local non-profit organizations, community groups, and residents to address evolving community needs and enhance the quality of life for all citizens. This collaborative spirit is reflected in the City’s support for initiatives that leverage both public and private resources to deliver services and amenities, not otherwise provided through municipal operations.
Historically, the City has facilitated community benefit through a variety of mechanisms, including the acceptance of donations, sponsorships, and grants from individuals, businesses, and philanthropic organizations. These contributions have supported a wide range of programs, from library outreach and senior services, to public events and facility improvements.
ANALYSIS:
In order to reinforce civic engagement and community partnerships, staff are recommending the formation of a 501(c)(3) foundation to enhance the City’s ability to solicit, accept, and manage donations for a wide variety of purposes. This will offer donors increased confidence in the tax deductibility of their donations, while also providing for more transparent and centralized management and expenditure of raised funds.
The establishment of the 501(c)(3) organization will provide a robust legal and operational structure to support the City’s mission, enhance public trust, and ensure that all contributions are used effectively for the benefit of Corona’s residents.
Articles of Incorporation & Bylaws
As proposed, the Corona Community Foundation (also referenced as the Corporation or Foundation) Articles of Incorporation and Bylaws provide for, among other things, the following:
Articles of Incorporation
Purposes. The Corporation is a nonprofit public benefit organization and is not organized for the private gain of any person. It is organized under the Nonprofit Item 6.7
Public Benefit Corporation Law exclusively for charitable purposes. The specific charitable purposes of the Corporation are to: (1) support all facilities, assets, amenities, programs, and activities owned, operated, provided, or otherwise supported by the City for the benefit of its residents, including, but not limited to, the City’s parks, open spaces, trails, aquatic centers, community centers, senior centers, libraries, public art, fire stations, and police stations; (2) to engage in any other activities in furtherance of the purposes for which the Corporation is formed; and (3) to receive, invest, and utilize funds, property, and in-kind materials or services acquired through the solicitation of contributions, donations, grants, gifts, bequests, and the like for the purposes for which the Corporation is formed. Limitation of Corporate Activities. The Corporation is organized and operated exclusively for charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code.
Dissolution. If the Corporation is ever dissolved, any remaining assets shall be distributed to the City and used exclusively for the purposes for which the Corporation was established.
Bylaws
Objectives. The Foundation would be allowed to raise funds in support of all facilities, assets, amenities, programs, and activities owned, operated, provided, or otherwise supported by the City of Corona. These include, but are not limited to, the City’s parks, open spaces, trails, aquatic centers, community centers, senior centers, libraries, public art, fire stations, and police stations. Transparency Laws. The Foundation will be subject to the Brown Act, Public Records Act, and Political Reform Act.
Board of Directors. The Foundation Board of Directors (Directors) will be the five people who are the seated City Council Members, at any given time. No Compensation. The Directors shall receive no compensation for their service on the Board.
Open Board Meetings. All meetings of the Board shall be open and public in accordance with the Brown Act. Any member of the public shall be permitted to attend any meeting of the Board, except as otherwise provided in the Brown Act. All meetings of the Board shall be held at the Civic Center or at such other place within the City of Corona as may be designated in the notice of said meeting.
Item 6.7
Agendas. Agendas shall be prepared for all meetings of the Board of Directors in accordance with the Brown Act.
Officers. The Foundation officers shall be a Chair, a Vice Chair, a Secretary, and a Treasurer. Two or more offices may be held by the same person, except that neither the Secretary nor the Treasurer may serve concurrently as the Chair. While the Secretary and Treasurer need not be, the Chair and Vice Chair must also be Directors.
Committees. Committees may be formed and operate and allowed under the Brown Act.
Next Steps
Following Council authorization, the next steps include the following:
Filing Articles of Incorporation (Date of Incorporation). Staff, or designated outside legal counsel, will file the Articles of Incorporation filed with the Secretary of State. The Corporation is legally formed when the California Secretary of State accepts the articles for filing.
Federal Tax Exempt Determination. Staff, or designated outside legal counsel, will submit documentation to the federal government for its federal tax exempt status. Since this filing will be done within 27 months of incorporating, the IRS will automatically grant tax-exempt status retroactive to the date of incorporation. The IRS issues most determinations within 6 months.
State Tax Exempt Determination. Once the IRS determination is received, staff, or designated outside legal counsel, will file the necessary documentation with the Franchise Tax Board to obtain state tax-exemption.
First Board Meeting. The City does not need to wait to have the first meeting of the Board until the 501(c)(3) determination happens. At the first meeting, the Foundation’s Board of Directors will at least: (1) adopt the bylaws; (2) select officers; and (3) approve a conflict of interest policy.
The estimated time frame to complete all of these steps and receive the determinations from the regulatory agencies is approximately six months.
FINANCIAL IMPACT:
Item 6.7
Funding for the recommended actions is available in the Planning & Development’s operating budget within the General Fund (FD_1110). The minor costs necessary for the creation and filing of the formation documents will be covered within the existing budget.
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 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 to simply approve, adopt, and file the necessary paperwork for the formation of the Corona Community Foundation. Therefore, no environmental analysis is required.
PREPARED BY: JOEL BELDING, PLANNING & DEVELOPMENT DIRECTOR REVIEWED BY: JUSTIN TUCKER, ASSISTANT CITY MANAGER
ATTACHMENTS:
1. Exhibit 1 – Articles of Incorporation of the Corona Community Foundation
2. Exhibit 2 – Bylaws of the Corona Community Foundation Item 6.7
ARTICLES OF INCORPORATION – PAGE 1 OF 3
ARTICLES OF INCORPORATION
OF THE
CORONA COMMUNITY FOUNDATION
ARTICLE I
NAME
The name of this corporation is Corona Community Foundation (“Corporation”).
ARTICLE II
PURPOSES
A. This Corporation is a nonprofit public benefit organization and is not organized for the private gain of any person. It is organized under the Nonprofit Public Benefit Corporation Law exclusively for charitable purposes.
B. The specific charitable purposes of the Corporation are to: (1) support all facilities, assets, amenities, programs and activities owned, operated, provided, or otherwise supported by the City of Corona (“City”) for the benefit of its residents, including, but not limited to, the City’s parks, open spaces, trails, aquatic centers, community centers, senior centers, libraries, public art, fire stations, and police stations; (2) to engage in any other activities in furtherance of the purposes for which the Corporation is formed; and (3) to receive, invest and utilize funds, property and in-kind materials or services acquired through the solicitation of contributions, donations, grants, gifts, bequests and the like for the purposes for which the Corporation is formed.
ARTICLE III
INITIAL AGENT FOR SERVICE OF PROCESS
The name and address in the State of California of this Corporation's initial agent for service of process is:
Sergio Rudin
Best Best & Krieger LLP
500 Capitol Mall Ste 2500
Sacramento, CA 95814
Item 6.7
ARTICLES OF INCORPORATION – PAGE 2 OF 3
ARTICLE IV
INITIAL STREET AND MAILING ADDRESS
The initial street and mailing address of the corporation is:
400 S Vicentia Avenue
Corona, CA 92882
ARTICLE V
LIMITATION OF CORPORATE ACTIVITIES
A. This corporation is organized and operated exclusively for charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (“Code”).
B. Notwithstanding any other provision of these Articles of Incorporation, the Corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that do not further the purposes of the corporation, and the corporation shall not carry on any other activities not permitted to be carried on by: (a) a corporation exempt from federal income tax under Section 501(c)(3) of the Code; or (b) a corporation, contributions to which are deductible under Section 170(c)(2) of the Code.
C. No substantial part of the activities of this Corporation shall consist of lobbying or carrying on propaganda, or otherwise attempting to influence legislation, and the Corporation shall not participate or intervene in (including the publication or distribution of statements) any political campaign on behalf of, or in opposition to, any candidate for public office.
ARTICLE VI
DEDICATION AND DISSOLUTION
A. The property of this Corporation is irrevocably dedicated to charitable purposes and no part of the net income or assets of this Corporation shall ever inure to the benefit of any director, officer or member thereof, or to the benefit of any private persons.
B. Upon the dissolution or winding up of the corporation, and after paying or adequately providing for its debts and obligations, the remaining assets of the corporation shall be distributed to the City and be used exclusively for the purposes for which the Corporation was established. If the City waives receipt of such assets, then remaining assets of the Corporation shall be distributed to a nonprofit fund, foundation or corporation which is organized and operated exclusively for charitable purposes and which has established and maintained its tax-exempt status under Section 501(c)(3) of the Code, Item 6.7
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provided such assets are used for the purposes for which the Corporation was established.
C. If the Corporation holds any assets in trust then such assets shall be disposed of on dissolution in conformity with these Articles of Incorporation or the bylaws for the Corporation subject to complying with the provisions of any trust under which such assets are held. The disposition shall be in such manner as may be directed by decree of the Superior Court of the county in which the Corporation has its principal offices, on petition therefor by the Attorney General or by any person concerned in the liquidation, in a proceeding to which the Attorney General is as party. Such decree of the Superior Court may be waived if the Attorney General makes a written waiver of objections to the disposition.
Date: __________, 2026.
____________________________
SERGIO RUDIN
Incorporator
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BYLAWS OF THE
CORONA COMMUNITY FOUNDATION
(A California Nonprofit Public Benefit Corporation)
ARTICLE I
ORGANIZATION
Section 1. Name.
The name of this corporation is the Corona Community Foundation (“Foundation”).
Section 2. Objectives.
The Foundation has been formed to raise funds in support of all facilities, assets, amenities, programs and activities owned, operated, provided, or otherwise supported by the City of Corona (“City”). These include, but are not limited to, the City’s parks, open spaces, trails, aquatic centers, community centers, senior centers, libraries, public art, fire stations, and police stations.
Section 3. Principal Office.
The principal office of the Foundation shall be fixed and located at the City of Corona City Hall, located at 400 S Vicentia Avenue, Corona, CA 92882. The Board of Directors (“Board”) is hereby granted full power and authority to establish additional offices in other City-owned facilities. The Foundation shall be charged reasonable rent for said facilities.
Section 4. Members
The Foundation shall be maintained in accordance with Title 1, Division 2 of the California Corporations Code, otherwise known as the California Nonprofit Public Benefit Corporation Law (“Nonprofit Law”). The Foundation has elected not to have members as defined in section 5056 of the Nonprofit Law.
Section 5. Ralph M. Brown Act, Public Records Act and Political Reform Act The Foundation is committed to ensuring that the actions of the Foundation comply with the following:
• Brown Act. The Ralph M. Brown Act (California Government Code sections 54950 through 54963, as amended from time to time) (“Brown Act”). • Public Records Act. The California Public Records Act (California Government Code sections 6250 through 6276.48, as amended from time Item 6.7
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to time) (“'Public Records Act”).
• Political Reform Act. The Political Reform Act of 1974 (California Government Code sections 81600 through 9105, as amended from time to time) (“Political Reform Act”).
The Brown Act, the Public Records Act, and the Political Reform Act may be collectively referred to as the “Public Agency Laws” in these Bylaws.
Accordingly, in the event of a conflict between a provision of these Bylaws and a section of the Public Agency Laws, the applicable Public Agency Law shall control.
ARTICLE II
BOARD OF DIRECTORS
Section 1. Powers.
Subject to the limitations of the Articles of Incorporation and other provisions of these Bylaws, as well as the laws of the State of California, all corporate powers shall be exercised by, or under the authority of, the Foundation. Moreover, the business and affairs of the Foundation shall be controlled by the Board. The Board may delegate the management of the Foundation to any person or persons, management company or committee however composed, provided that the business and affairs of the Foundation shall be managed and all corporate powers shall be exercised under the ultimate direction of the Board.
Section 2. Number, Selection, and Terms of Office of Directors.
The Board shall consist of five (5) directors, who shall be the five (5) City Council Members of the City of Corona (“Directors”). The term of each Director shall be coterminous with the term of each of the City Council Members.
Section 3. Vacancies.
Vacancies on the Board shall occur only upon a Director vacating their City Council position. Such a vacancy shall be filled only by the person who is appointed or elected to fill the vacancy of the City Council Member.
Section 4. Removal of Directors.
Directors may not be removed from office independently of their office as City Council Members.
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Section 5. Fees and Compensation.
The Directors shall receive no compensation for their service on the Board. However, pursuant to applicable law, Directors may be reimbursed for, or advanced funds for, any expenses actually incurred or reasonably expected to be incurred in connection with the performance of their duties as Directors.
ARTICLE III
MEETINGS OF THE BOARD
Section 1. Location of and Public Access to Meetings.
All meetings of the Board shall be held at the principal office of the Foundation or at such other place within the City of Corona as may be designated in the notice of said meeting.
All meetings of the Board shall be open and public in accordance with the Brown Act. Any member of the public shall be permitted to attend any meeting of the Board, except as otherwise provided in the Brown Act.
Section 2. Annual Meeting.
The annual meeting of the Board shall be the regular meeting of the Board held in December of each year. The officers of the Board shall be elected at this meeting for terms commencing January 1.
Section 3. Regular Meetings.
The Board shall hold regular meetings on the date(s) established by a resolution duly adopted by the Board. Notice of regular meetings shall be given in accordance with the Brown Act.
Section 4. Special Meetings.
Special meetings of the Board may be called at any time in accordance with the Brown Act.
Section 5. Agendas.
Agendas shall be prepared for all meetings of the Board in accordance with the Brown Act.
Section 6. Quorum; Action of the Board; Required Vote Process.
Presence of a majority of the Directors at a meeting of the Board constitutes a quorum for the transaction of business. Directors may participate in a meeting in-person or through use of a conference telephone, video conference or similar communications Item 6.7
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equipment as authorized by the Brown Act.
Every act or decision done or made by a majority of the Directors present at a meeting duly held at which a quorum is present shall be regarded as the act of the Board, unless a greater number is required by law or these Bylaws.
All votes taken during a meeting involving the expenditures of funds or an amendment to the Bylaws or Articles of Incorporation shall be by roll call and shall be reported in the minutes of the meeting. All other votes may be by voice vote, unless otherwise required by law, these Bylaws or the Chair.
Section 7. Rules of Procedure.
All meetings of the Board shall be conducted pursuant to any rules of procedure as may be established by a resolution duly adopted by the Board.
Section 8. Rules of Decorum.
All meetings of the Board shall be conducted pursuant to any rules of decorum as may be established by a resolution duly adopted by the Board.
Section 9. Adjourned Meetings.
A quorum of the Directors may adjourn any Board meeting to meet again at a stated day and hour; provided, however, that in the absence of a quorum, a majority of the directors present at any Board meeting, either regular or special, may adjourn from time to time until the time fixed for the next regular meeting of the Board. Notice of an adjourned meeting shall be provided pursuant to the Brown Act.
ARTICLE IV
OFFICERS
Section 1. Officers.
The Foundation officers shall be a Chair, a Vice Chair, a Secretary and a Treasurer. Two or more offices may be held by the same person, except that neither the Secretary nor the Treasurer may serve concurrently as the Chair. While the Secretary and Treasurer need not be, the Chair and Vice Chair must also be Directors. The removal or resignation of a Director who is an officer of the Foundation shall be deemed a resignation by such person from all offices held.
Section 2. Nomination and Election.
The Foundation officers shall be elected annually by the Board, at its annual meeting, and each officer so elected shall hold office until re-elected, unless such officer shall Item 6.7
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resign, be removed with or without cause, or otherwise become disqualified to serve, or until a successor shall be elected and qualified. At any regular or special meeting of the Board, the Board may fill a vacancy.
Section 3. Removal and Resignation.
Any officer may be removed, either with or without cause, by the Board on a 2/3 vote of the entire Board at any regular or special meeting. Any officer may resign at any time by giving written notice to the Chair and Mayor. Any such resignation shall take effect at the date of the receipt of such notice or at any later date specified therein. The acceptance of such resignation shall not be necessary to make it effective.
Section 4. Chair of the Board.
The Chair of the Board shall preside at all meetings of the Board and exercise and perform such other powers and duties as may be from time to time assigned to the Chair by the Board or prescribed by these Bylaws. The duties of the Chair shall include the following:
A. Meetings. Scheduling meetings when necessary, presiding at each meeting, preserving order and decorum, and conducting meetings in accordance with the requirements of the Brown Act and the rules of procedure.
B. Agendas. Setting meeting agendas in conjunction with the City Manager (or their designee) and ensuring adequate discussion of items.
C. Information Sharing. Keeping the Vice Chair and members of the Board, City Council, and City Manager informed on issues affecting the Foundation.
D. Issue Response. On behalf of the Board and in conjunction with the City Manager (or their designee), responding to issues from the City of Corona community, private and public sectors, the City Council, and the media, or designating another person or member of the Board to represent the Foundation in such activities.
Section 5. Vice Chair.
In the absence of the Chair, the Vice Chair will exercise the duties of the Chair and shall perform such other duties as may be from time to time required by the Chair or by the Board.
Section 6. Secretary.
The Secretary shall record, or cause to be recorded, and shall keep, or cause to be kept, at the principal business office or such other place as the Board may order, a minute book of actions taken at all meetings of the Board. The minute book shall include, but shall not be limited to, the following: (1) the time and place where each meeting was held; (2) whether it was a regular or special meeting and, if special, how authorized; (3) the notice Item 6.7
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thereof given; (4) the names of those Directors and officers present; and (5) a record of the actions or proceedings of the Board. The Secretary shall also give, or cause to be given, notice of all the meetings of the Board required by these Bylaws or by the Brown Act to be given, and shall have such other powers to perform such other duties as may be prescribed by the Board or by these Bylaws.
Section 7. Treasurer.
The Treasurer shall act as the Foundation’s chief financial officer, and shall keep and maintain, or cause to be kept and maintained, adequate and correct accounts of the properties and business transactions of the Foundation, including accounts of its liabilities, receipts, disbursements, gains and losses. The Treasurer shall submit a statement of accounts at each regular meeting of the Board, shall make an annual report prior to the annual meeting of the Board, and shall make such other reports as the Board may require. The Treasurer shall cause to be deposited or shall cause to be deposited in accordance with procedures approved by the Board all monies and other valuables in the name and to the credit of the Foundation with such depositories as may be designated by the Board. The Treasurer shall disburse or cause to be disbursed funds of the Foundation as may be ordered by the Board, shall render to the Chair of the Board, the Board, the City Manager, or the City Council, whenever they request, an account of all transactions as Treasurer and of the financial condition of the Foundation, and shall have such other powers and perform such other duties as may be prescribed by the Board or these Bylaws.
ARTICLE V
COMMITTEES
Section 1. Committees.
A. Brown Act Committees.
1. Establishing. The Board may, by resolution adopted by a majority of the Directors then in office, establish one or more Brown Act committees consisting of at least two (2) Directors (“Brown Act Committee”). Although not required, the Board may also appoint to any Brown Act Committee one or more other persons who are not Directors.
2. Alternates. The Board may designate one or more Directors, as alternate members of any Brown Act Committee, who may replace any absent member at any meeting of the committee.
3. Terms of Office. Members of all Brown Act Committees shall be appointed by the Board and shall serve at the pleasure of the Board. Each member of a Brown Act Committee shall serve until their successor is appointed, or until such committee is sooner terminated, or until they are removed, resign, or otherwise cease to Item 6.7
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qualify as a member of the committee.
4. Meetings. All meetings and actions of Brown Act Committees shall be subject to the Brown Act. Each Brown Act Committee shall meet as often as necessary to perform its duties, at such times and places as directed by the committee or the Board.
The Board shall have the power to prescribe the manner in which proceedings of any Brown Act committee shall be conducted. In the absence of any such prescription, such Brown Act Committee shall have the power to prescribe the manner in which its proceedings shall be conducted.
5. Quorum; Action of Committee. A majority of the members of any Brown Act Committee shall constitute a quorum of such committee. The act of a majority of the members present at a meeting at which a quorum is present shall be the act of the committee.
6. Minutes & Notices. The Secretary shall record, or cause to be recorded, and shall keep, or cause to be kept, at the principal business office or such other place as the Board may order, a minute book of actions taken at all meetings of Brown Act Committees. The minute book shall include, but shall not be limited to, the following: (1) the time and place where each meeting was held; (2) whether it was a regular or special meeting and, if special, how authorized; (3) the notice thereof given; (4) the names of those committee members present; and (5) a record of the actions or proceedings of the committee. The Secretary shall also give, or cause to be given, notice of all the meetings of Brown Act Committees required by these Bylaws or by the Brown Act to be given, and shall have such other powers to perform such other duties as may be prescribed by the Board or by these Bylaws.
B. Ad-Hoc Committees. The Chair of the Board may establish one or more adhoc committees, as authorized by the Brown Act, consisting solely of no more than two (2) Directors (“Ad-Hoc Committee”). Members of all Ad-Hoc Committees shall be appointed by the Chair of the Board and shall serve at the pleasure of the Chair.
C. Other Committees. The Board may also create any other committees as authorized by the Brown Act or other applicable law.
D. Limitation on Delegation. The Board may not delegate to its committees any legal authority that under the Nonprofit Law or other applicable law can only be exercised by the full Board.
ARTICLE VI
INDEMNIFICATION AND INSURANCE OR BONDING
Section 1. Right of Indemnity.
To the fullest extent permitted by law, this Foundation shall indemnify its directors, Item 6.7
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officers, employees, and other persons described in section 5238(a) of the Nonprofit Law, including persons formerly occupying any such position, against all expenses, judgments, fines, settlements and other amounts actually and reasonably incurred by them in connection with any ''proceeding,” as that term is used in that section, including an action by or in the right of the Foundation, by reason of the fact that the person is or was a person described in that section. “Expenses,” as used in these Bylaws, shall have the same meaning as in section 5238(a) of the Nonprofit Law.
Section 2. Approval of Indemnity.
On written request to the Board by any person seeking indemnification under section 5238 (b) or section 5238 (c) of the Nonprofit Law, the Board shall promptly determine under section 5238(e) of the Nonprofit Law whether the applicable standard of conduct set forth in section 5238(b) has been met and, if so, the Board shall authorize indemnification.
Section 3. Insurance and Bonding.
The Board may adopt a resolution authorizing the purchase and maintenance of insurance and/or a bond on behalf of any officer or agent of the Foundation against any liability asserted against or incurred by the agent or officer in such capacity or arising out of the agent's or officer’s status as such, whether or not the Foundation would have the power to indemnify the agent or officer against that liability under the provisions of this Article.
ARTICLE VII
GENERAL PROVISIONS
Section 1. Checks, Drafts, and Orders for Payment
All checks, drafts or other orders for payment of money, notes or other evidences of indebtedness, issued in the name of or payable to the Foundation, and any and all securities owned or held by the Foundation requiring signature for transfer, shall be signed or endorsed by such person or persons and in such manner as, from time to time, shall be determined by the Board.
Section 2. Inspection of Corporate Records.
The Foundation shall keep, at its principal business office, the originals or copies of the following: (1) its Articles of Incorporation and Bylaws, as amended or otherwise altered to date, certified by its Secretary; (2) written minutes of the meetings of its Board, and any committees of the Board, to the extent such committees are required to maintain minutes; (3) its books and records of account; and (4) all other books, records and documents of the Foundation.
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The Foundation shall also keep, at its principal business office, a copy of the following:
(1) its federal tax exemption application; and (2) for at least three years from their date of filing, its annual information returns.
The documents noted above shall be open to public inspection and copying to the extent required by the Public Records Act or other applicable law.
Moreover, the City, by and through its City Manager, shall have the absolute right at any reasonable time to inspect and copy all books, records and documents of every kind and nature, and to inspect the physical properties of the Foundation.
Section 3. Authority to Execute Legal Instruments.
Any note, mortgage, evidence of indebtedness, contract, conveyance or other legally binding instrument in writing (“Legal Instrument”), and any assignment or endorsement thereof, may be signed by any officer or other person as expressly authorized by the Board. Unless so authorized by the Board, no officer or other person shall have any power or authority to bind or render the Foundation liable by any Legal Instrument.
Section 4. Annual Report.
The Foundation shall furnish annually to the City Council, the City Manager, and each Director, within a reasonable period of time not to exceed 120 calendar days after the close of its fiscal year, a written report containing the following information in reasonable detail:
• The assets and liabilities, including the trust funds, of the Foundation as of the end of the fiscal year.
• The principal changes in the assets and liabilities, including trust funds, during the fiscal year.
• The revenue or receipts of the Foundation, both unrestricted and restricted to particular purposes, for the fiscal year.
• The expenses or disbursements of the Foundation, for both general and restricted purposes, during the fiscal year.
• Any information required by section 6322 of the Nonprofit Law, as from time to time amended.
Section 5. Conflict of Interest.
The Foundation, through the Board, shall promulgate, from time to time, a written conflict of interest code, according to the current law then in effect, including the Political Reform Act, to be adhered to by its officer and directors, and which includes guidelines for the Item 6.7
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resolution of actual or potential conflicts of interest. Each Director and officer shall comply with the Political Reform Act, and each director shall be responsible for disclosing to the Foundation any matter which would make such director an ''interested director” within the meaning of section 5233 of the Nonprofit Law. In addition, each director shall disclose to the Foundation any relationship or other factor which would cause that director to be considered to be an “interested person” within the meaning of section 5227 of the Nonprofit Law.
Section 6. Fiscal Year.
The fiscal or business year of the Foundation shall be July 1 of the current year through June 30 of the subsequent year.
Section 7. Construction and Definitions.
Unless the context otherwise requires, the general provisions, rules of construction and definitions contained in the general provisions of the Nonprofit Law shall govern the construction of these Bylaws. Without limiting the generality of the above, the singular number includes the plural, the plural number includes the singular, and the term “person” includes both legal entities and natural persons. All references to statutes, regulations, and laws shall include any future statutes, regulations and laws that replace those referenced.
Section 8. Deposits
All funds of the Foundation shall be deposited from time to time to the credit of the Foundation in such banks, trust companies, or other depositories as the Board may select.
Section 9. Gifts
The Board may accept on behalf of the Foundation any contribution, gift, bequest, or devise for the charitable or public purposes of the Foundation.
ARTICLE VIII
AMENDMENTS AND DISSOLUTION
Section 1. Amendment.
New bylaws may be adopted, or these Bylaws may be amended, modified or repealed, by a majority vote of the entire Board.
Section 2. Record of Amendments.
Any amendment or alteration in these Bylaws shall be forthwith filed with the original Item 6.7
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Bylaws of the Foundation.
Section 3. Dissolution.
The Foundation shall not be voluntarily dissolved, except by approval of a majority vote of the entire Board. In the event of dissolution of the Foundation in any manner and for any cause, after the payment or adequate provision for the payment of all of its debts and liabilities, all of the remaining funds, assets and properties of the Foundation shall be paid or distributed as provided for in the Articles of Incorporation.
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CERTIFICATE OF SECRETARY
BYLAWS OF
CORONA COMMUNITY FOUNDATION
I, the undersigned, do hereby certify:
1. That I am the duly elected and acting Secretary of the Corona Community Foundation, a California nonprofit public benefit corporation; and
2. That the foregoing Bylaws constitute the Bylaws of said corporation as duly approved by the City Council of the City of Corona on ________________, 2026 and adopted by the Incorporator of the Foundation on ________________, 2026.
IN WITNESS WHEREOF, I have executed this Certificate as of this __ day of ______, 2026.
________________________________
[NAME], Secretary
Corona Community Foundation
Item 6.7
DATE: October 21, 2026
TO: Honorable Mayor and City Council Members
FROM: City Manager's Office
2026-062
REQUEST FOR CITY COUNCIL ACTION
SUBJECT:
RESOLUTION AUTHORIZING THE ANNUAL DESTRUCTION OF CERTAIN
OBSOLETE CITY RECORDS
EXECUTIVE SUMMARY:
This staff report asks the City Council to authorize the annual destruction and disposal of certain City records. The records proposed for destruction are obsolete and past the obligatory retention period and are no longer required. Therefore, staff recommends that the City Council approve the destruction of the records.
RECOMMENDED ACTION:
That the City Council adopt Resolution No. 2026-100, authorizing the annual destruction and disposal of certain City records.
BACKGROUND & HISTORY:
The California Government Code section 34090 authorizes the destruction of certain City records upon approval of the City’s legislative body and the written consent of the City Attorney, provided that said records do not fall within certain specified categories.
Item 6.8
On August 21, 2024, the City Council adopted Resolution No. 2024-072, approving the city-wide records retention schedule. The retention schedules were collaboratively developed with active participation from the representatives of all Departments.
ANALYSIS:
Each year, each City department compiles an inventory of obsolete records, then submits it to the City Clerk for review. The City Clerk then forwards the list to the City Attorney for final review and approval. Once the list has completed the approval process, staff presents the inventory of records to the City Council for final destruction authorization.
The following Departments have records that are proposed for destruction:
1. Community Services
2. Office of the City Clerk
3. Office of the City Manager
4. Finance Department
5. Police Department
6. City Attorney/Legal and Risk Management
7. Human Resources
8. Fire Department
9. Public Works Department
The specific records proposed for destruction are listed in Exhibit A of the attached resolution.
FINANCIAL IMPACT:
There is no financial impact associated with this request.
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 certainly that there is no possibility that the activity in question may have a significant effect on the environment, the activity in question may have a significant effect on the environment, that activity is not subject to CEQA. This action is for the annual destruction of obsolete City records, and there is no possibility that approving the recommended action will have a significant effect on the environment. Therefore, no environmental analysis is required.
PREPARED BY: TAYLER YORK, CITY CLERK SPECIALIST
REVIEWED BY: SYLVIA EDWARDS, CITY CLERK
REVIEWED BY: REBEKAH KRAMER, ASSISTANT CITY MANAGER
Item 6.8
ATTACHMENTS:
1. Exhibit 1 – Resolution No. 2026-100
Item 6.8
RESOLUTION NO. 2026-100
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF CORONA, CALIFORNIA, AUTHORIZING THE
DESTRUCTION OF CERTAIN OBSOLETE CITY
RECORDS.
WHEREAS, City staff has compiled a list of records and files with obligatory retention periods; and
WHEREAS, this list is on file with the City Clerk and available for inspection; and WHEREAS, items past the obligatory retention period are obsolete and no longer required; and
WHEREAS, Section 34090 of the Government Code of the State of California authorizes the destruction of City records without the necessity of the City retaining copies thereof after the same are no longer required, upon the approval of the City Council and with the written consent of the City Attorney; and
WHEREAS, the City Council has approved a general policy for the disposal of public records by Resolution No. 89-157 and for Police records by Resolution No. 2014-08; and WHEREAS, written consent for the annual destruction of certain obsolete City records can be viewed at the City Clerk’s Office.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF CORONA, CALIFORNIA, AS FOLLOWS: that it hereby authorizes the destruction and disposal of the City records.
PASSED, APPROVED AND ADOPTED this 21st day of October, 2026.
Mayor of the City of Corona, California
ATTEST:
City Clerk of the City of Corona, California
Item 6.8
2 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 21st day of October, 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 21st day of October, 2026.
City Clerk of the City of Corona, California
[SEAL]
Item 6.8
3 EXHIBIT A
RECORDS DESTRUCTION CERTIFICATES
[SEE ATTACHED _________ (__) PAGES]
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Item 6.8
DATE: October 21, 2026
TO: Honorable Mayor and City Council Members
FROM: Finance Department
2026-082
REQUEST FOR CITY COUNCIL ACTION
CORONA UTILITY AUTHORITY ACTION
SUCCESSOR AGENCY TO THE
REDEVELOPMENT AGENCY ACTION
SUBJECT:
FISCAL YEAR 2026 QUARTER 4, YEAR END BUDGETARY ADJUSTMENTS EXECUTIVE SUMMARY:
This staff report asks the Council to approve budgetary adjustments for Fiscal Year 2026 based on the Quarter 4 results and staff recommendations for funding level changes.Staff recommends appropriating $2,189,007 and authorizing budget transfers as noted in Exhibit 1 - Appropriations and Transfers.
RECOMMENDED ACTION:
That the City Council:
a. Appropriate $2,189,007 across various funds and authorize $653,494 in budget transfers as noted in Exhibit 1 – Appropriations and Transfers. b. Authorize a continuing appropriation totaling $250,854 in the Fire Department’s operating budget within the General Fund 110 and Measure X Fund 120 to Item 6.9
support outstanding FY 2026 obligations from various divisions of the Fire Department.
c. Authorize a continuing appropriation in the amount of $453,800 in the Information Technology Department’s operating budget within the Measure X Fund 120 for outstanding FY 2026 obligations supporting the Fire Department’s dispatch services with the City of Ontario.
d. Authorize a continuing appropriation totaling $108,000 for the Corona Public Library Community Room A/V equipment upgrade, consisting of $58,000 in the Information Technology Department’s operating budget within the Information Technology Fund 681, and $50,000 in the Community Services Department’s operating budget within General Fund 110.
e. Authorize a continuing appropriation in the amount of $153,020 in the City Manager’s Office operating budget within the Measure X Fund 120 to support the Mercy House Agreement.
i. Authorize the City Manager, or his designee, to prepare and execute a Third Amendment to the First Amended and Restated Agreement with Mercy House bringing the maximum compensation from $4,209,037.88 up to $4,249,037.88, to account for utility costs.
ii. Authorize the City Manager, or his designee, to approve non-substantive amendments, including term extensions and budget line-item changes so long as any such amendments will not cause the City to exceed the approved total maximum compensation in the Agreement.
f. Authorize a continuing appropriation in the amount of $137,864 in the City Manager’s Office operating budget within the Measure X Fund 120 for continued support in the City’s Brand Implementation.
g. Authorize a continuing appropriation in the amount of $6,600 in the Finance Department’s operating budget within General Fund 110 to support staff attendance at the Workday Rising Conference in October 2026. h. Authorize a continuing appropriation in the amount of $15,954 in the Planning & Development Department’s operating budget within the Measure X Fund 120 for the lobby refresh project.
i. Authorize a continuing appropriation in the amount of $22,693 in the Community Services Department’s operating budget within the General Fund 110 for the purchase and installation of minor equipment and furniture.
Item 6.9
j. Authorize a continuing appropriation in the amount of $60,000 for the Office of Economic Development’s operating budget within the Measure X Fund 120 for continued consulting services and the park sponsorship outreach program. k. Receive and file the FY 2026, Quarter 4 City Manager Purchases Report.
That the Corona Utility Authority review, ratify, and to the extent necessary, direct that the City Council take the related actions above.
BACKGROUND & HISTORY:
On a quarterly basis, the Finance Department provides a budget update to the City Council. As part of the quarterly process, departments provide operating and Capital Improvement Project (CIP) adjustments that need to be addressed in the fiscal year (FY).
The Finance Department then prepares a consolidated request for the City Council’s consideration.
ANALYSIS:
Item a - Appropriate $2,189,007 across various funds and authorize $653,494 in budget transfers as noted in Exhibit 1 – Appropriations and Transfers.
Appropriations
1. North Corona Mall Acquisition / Improvement, Operating, and Maintenance Project No. 78390.
An additional $734,738 is required to restore funds utilized for ongoing land acquisitions, legal services, relocation activities, hazardous materials testing, demolition, abatement monitoring, staff support, and furniture, fixtures, and equipment (FF&E) payments, all of which were necessary to support continued project progress.
Staff requests an appropriation of $509,023 from the General Fund 110 and $225,715 from the Measure X Fund 120, for a total appropriation of $734,738 to the North Corona Mall Acquisition / Improvement, Operating and Maintenance Project No. 78390.
2. Opioids Funding for FirstWatch Real-time Monitoring and Analytics Software, and Increased Personnel Costs.
FirstWatch will support the Fire Department's opioid response and support by providing advanced data analytics to monitor opioid-related incidents, identify overdose trends, guide targeted intervention efforts, and enhance collaboration with community partners. The project aligns with the allowable use of opioid settlement Item 6.9
funds by strengthening harm reduction initiatives and improving the Department's ability to deploy resources and evaluate program outcomes.
Additional funding is also requested for the Fire Department’s Emergency Services Coordinator position given the position was budgeted at mid‑step when it wasvacant at the start of the fiscal year. The incumbent was hired at top step, resulting in a variance between budgeted and actual personnel expenditures.
Therefore, staff requests a total appropriation of $81,011 from the Opioids Fund 293 to the Fire Department’s operating budget for analytics software and personnel costs.
3. Special District Utility and Maintenance Costs.
Additional appropriations are requested for various Special Districts to address higherthan-anticipated utility consumption, increased service and material costs, and additional park and sports field maintenance needs. The additional funding will ensure sufficient resources are available to maintain safe, functional, and well-maintained public facilities and recreational amenities within the respective Special Districts.
Staff requests additional appropriations totaling $261,502 from various Community Facilities District and Landscape Maintenance District funds to address these increased costs and support ongoing operations and maintenance within the respective districts. Refer to Exhibit 1 – Appropriations and Transfers for a breakdown by fund.
4. Successor Agency Financial and Compliance Audit, and Increased Personnel Costs.
Staff requests an appropriation of $15,347 from the Successor Agency Fund 475 to the Finance Department’s operating budget to align the FY 2026 budget with actual expenditures associated with the administration of the Successor Agency, including financial and compliance audit costs, employee health allowance costs and annual leave buyback costs, ensuring the final budget accurately reflects program operational requirements.
5. Unforeseen Water Supply and Treatment Disruptions.
During FY 2026, the City experienced two separate operational disruptions that impacted its ability to meet water demand using raw water supplies. Metropolitan Water District (MWD) performed emergency repairs to the Lake Mathews Supply Tower Gate, temporarily interrupting raw water deliveries to the City. Separately, a failure of Filter No. 2 at the Lester Water Treatment Plant reduced the City's ability to treat raw water. Although these incidents occurred at different times during the fiscal year, both required Water Operations to supplement its water supply by purchasing Item 6.9
additional treated water to maintain uninterrupted service and meet customer demand.
Since treated water is significantly more expensive than raw water, these unanticipated purchases resulted in treated water expenditures that substantially exceeding budget projections. Although the reduction of raw water purchases partially offset the additional costs for treated water, the higher cost contributed to the overall operating budget deficit and the need for the requested appropriation.
Staff requests an appropriation of $680,000 from the Water Utilities Fund 570 to the Utilities Department’s operating budget to offset the FY 2026 operating budget deficit, resulting primarily from unforeseen operational emergencies that disrupted the City's anticipated raw water supply and treatment capacity.
6. Fleet Fuel and Vehicle Parts Cost Increase.
Fleet fuel costs exceeded the adopted budget primarily due to higher‑than‑anticipated fuel prices during the fiscal year. While overall fleet activity and consumption levels remained consistent, actual per‑gallon fuel costs surpassed the assumptions used in developing the budget. Because fuel prices fluctuate throughout the year and are largely outside the City’s control, the increased cost of fuel resulted in expenditures exceeding the originally budgeted amount.
In addition to fuel increases, expenditures for parts and labor on City vehicles were also higher than projected. The fleet required more extensive repair and maintenance activity to sustain operational reliability, contributing further to the overall operating cost increase for the fiscal year.
Staff requests an appropriation of $259,000 from the Fleet Operations Fund 682 to the Public Works Department’s operating budget to address these increased fuel and parts costs for FY 2026.
7. Reallocation of Administrative Staff Support.
Staff requests an appropriation of $26,609 from the Reclaimed Water Utility Fund 567 to the Public Works Department’s operating budget to ensure the fund accurately reflects the personnel costs associated with supporting capital project activities.
Throughout the fiscal year, staff provided essential operational and administrative support to multiple capital projects, and this adjustment will align the operating budget with the level of services delivered, ensure the appropriate distribution of costs, and maintain the operating fund in good standing.
8. Interest Expense Sewer Capacity.
Item 6.9
The 2025 Wastewater Revenue Bond was issued in October 2025 to finance wastewater system improvements and refinance the outstanding 2013 Wastewater Revenue Bonds. The bond issuance was not included in the initial budget development process, resulting in additional interest expense beyond the amount originally budgeted. Fund 440 initially budgeted approximately $95,000 for interest expense, which is insufficient to cover the additional costs.
Staff requests an appropriation of $130,800 from the Sewer Capacity Fund 440 to the Utilities Department’s operating budget to cover the additional interest expense associated with the new bond issuance.
Transfers
9. Budgetary transfer in the amount of $653,494 from the Fire Station #2 Rebuild, Capital Improvement Project No. FC-2022-20 to the Citywide Traffic Signal Optimization, Capital Improvement Project No. ST-2022-03 within American Rescue Plan Fund 413.
As part of the effort to spend down American Rescue Plan Act (ARPA) funding by the December 31, 2026 deadline, FY 2026 expenditures for the Traffic Signal Optimization Project will be reclassified from the General Fund 110 and Measure X Fund 120 to the ARPA Fund 413. The project currently has an ARPA budget of $2.5 million; however, total expenditure is anticipated to be approximately $3.1 million following the reclassification.
Staff requests a budgetary transfer in the amount of $653,494 from the Fire Station #2 Rebuild Capital Improvement Project No. FC-2022-20 to the Citywide Traffic Signal Optimization Capital Improvement Project No. ST-2022-03 within American Rescue Plan Fund 413.
Item b - Authorize continuing appropriations totaling $250,854 in the Fire Department’s operating budget within the General Fund 110 and Measure X Fund 120 to support various Fire Department divisions for outstanding FY 2026 obligations.
Staff requests a total of $250,854 due to unexpended appropriations to support ongoing concrete improvements at the Training Center, outstanding weed abatement, Personal Protective Equipment (PPE) and Fire Prevention training obligations, delayed equipment and PPE purchases, CAL FIRE billing adjustments, Fire Station #3 refurbishment purchases and other outstanding FY 2026 obligations. Several purchases remain pending due to supply chain delays, project sequencing, and vendor or agency billing timelines.
Item c - Authorize a continuing appropriation in the amount of $453,800 in the Information Technology Department’s operating budget within the Measure X Fund 120 for outstanding FY 2026 obligations supporting the Fire Department’s dispatch services with the City of Ontario.
Item 6.9
Staff requests a total of $453,800 due to unexpended appropriations to continue the implementation of the Fire Dispatch and Emergency Communications Services Agreement between the Cities of Corona and Ontario, originally approved by City Council in FY 2022. This multi-year, multi-phase project includes hardware and software upgrades, system integration, communications infrastructure improvements, equipment purchases, testing, training, and other implementation activities as necessary to transition the Fire Department’s dispatch and emergency communications systems. Continuing the FY 2026 appropriation will support completion of outstanding project deliverables and related technology costs.
Item d - Authorize a continuing appropriation totaling $108,000 for the Corona Public Library Community Room A/V equipment upgrade, consisting of $58,0000 in the Information Technology Department’s operating budget within the Information Technology Fund 681, and $50,000 in the Community Services Department’s operating budget within General Fund 110.
Staff requests a total of $108,000 due to unexpended appropriations to fund the upgrade of audio and visual (A/V) equipment in the Corona Public Library community room.
Funding consists of $58,000 from the Information Technology Department’s operating budget within the Information Technology Fund 681, and $50,000 from the Community Services Department’s operating budget within the General Fund 110. The library community room serves as a primary public gathering space for community programming, educational events, and civic engagement activities. The existing A/V equipment requires modernization to continue meeting patron and community group needs. The funds will provide for the procurement and installation of updated audio and visual equipment in the library community room.
Item e - Authorize a continuing appropriation in the amount of $153,020 in the City Manager’s Office operating budget within the Measure X Fund 120 to support the Mercy House Agreement.
By leveraging grants, and through contract management strategies to connect clients with other resources in the Continuum of Care, Housing and Homeless Solutions was able to achieve cost savings and not spend 100% of FY 2026 Measure X funds allocated to Homeless Programs.
On July 1, 2026, City Council approved the FY 2027 Mercy House Second Amendment to the First Amended and Restated Agreement with a maximum compensation of $4,209,037.88. The $300,000 in Permanent Local Housing Allocation (PLHA) funds already budgeted in the agreement was an estimate. In the July 1, 2026 staff report for the Mercy House agreement, staff indicated they would return to the City Council with a supplemental budget appropriation request to address shelter operating gaps due to the Item 6.9
timing of the State’s release of the PLHA Notice of Funding Availability (NOFA) for entitlement jurisdictions.
Since that time, the Housing and Homeless Solutions Division has worked with the Finance Department to complete a five-year PLHA expenditure-to-revenue reconciliation.
As a result, staff has identified $186,980.30 of unexpended PLHA funds that can be used to offset the original $300,000 PLHA estimate. This leaves a $113,019.70 shelter operating gap that may be filled with unspent FY 2026 Measure X funds, previously allocated to Homeless Programs.
Additionally, since the approval of the FY 2027 Mercy House contract, the Community Services Department and Utilities Department have been working with the Housing and Homeless Solutions Division to transition the Harrison Hope Center shelter and 5th Street housing project utility charges to the Mercy House contract. The auto-bill charges were being billed to the general fund accounts for other City facilities, as well as the Community Services Department budget for repair/maintenance of the shelter and housing units; therefore, the costs were not budgeted in the FY 2027 Mercy House agreement.
Furthermore, utility costs should not have been charged to the aforementioned City fund accounts given they were not budgeted to support these costs. Based upon historical review of the utility bills, it is estimated that the FY 2027 Mercy House contract budget should be increased by $40,000 to cover these utility costs for the future.
The combination of the shelter operating gap in the amount of $113,019.70 and the utiltity cost of $40,000 totals the continuing appropriate request of $153,020.
Item f - Authorize a continuing appropriation in the amount of $137,864 in the City Manager’s Office operating budget within the Measure X Fund 120 for continued support in the City’s Brand Implementation.
Creating a sense of place is a fundamental element of the City’s Strategic Goals. The City's brand has been reimagined, and brand implementation is well underway.
Significant progress has been made in updating many digital assets, print materials, and branded assets. However, there is additional work to be done. Staff requests continuing appropriation funds to continue the comprehensive implementation of the City’s brand, which includes updated Public Transit Vehicle Wraps, and other public-facing materials.
This continued effort is essential to instill a sense of pride in the community and to highlight the City’s unique identity.
Item g - Authorize a continuing appropriation in the amount of $6,600 in the Finance Department’s operating budget within General Fund 110 to support staff attendance at a conference.
Item 6.9
Staff requests a total of $6,600 due to unexpended appropriations to support staff attendance at the October 2026 Workday Rising conference. The training strengths staff knowledge of the City's recently implemented system, and supports ongoing operations.
Unexpended FY 2026 conference, training, and travel appropriations are requested to be carried forward to cover the related expenses.
Item h - Authorize a continuing appropriation in the amount of $15,954 in the Planning & Development Department’s operating budget within the Measure X Fund 120 for the lobby refresh project. The final amount will be determined based on the fiscal year-end balance.
Staff requests a total of $15,954 due to unexpended appropriations to complete the lobby refresh project, originally approved as part of the FY 2024 budget. The remaining project component is a lobby mural, for which the Planning & Development Department is coordinating the design with the Communications Division.
Item i - Authorize a continuing appropriation in the amount of $22,693 in the Community Services Department’s operating budget within the General Fund 110 for the purchase and installation of minor equipment and furniture.
Due to the City's transition to Workday, the funds were unable to be encumbered during FY 2026. The requested FY 2027 carryover of $22,693 consists of both regularly budgeted funds and donated funds designated for this project. Continuing these funds into FY 2027 will allow the Library to complete the purchase and installation of the Adult Reference Desk, without interruption.
Item j - Authorize a continuing appropriation in the amount of $60,000 for the Office of Economic Development’s operating budget within the Measure X Fund 120 continued consulting services and the park sponsorship outreach program.
Staff requests a carryover amount of $40,000 for materials, marketing, outreach, and business development activities supporting the City Park Sponsorship Outreach Program. These efforts include developing and producing promotional materials, conducting outreach to prospective sponsors, and implementing other activities intended to increase awareness and secure sponsorship opportunities. The program began in FY 2026, however, additional time was needed for revisions and final approval, and the work was not completed before the end of the fiscal year. Therefore, the remaining funds are requested for carryover to the next fiscal year.
Staff also requests a carryover amount of $10,000 to fund consultant services supporting the development of the Economic Development's Strategic Plan. These services will provide professional expertise in strategic planning, stakeholder engagement, and the creation of an actionable roadmap to guide the Department's priorities and long-term economic development initiatives.
Item 6.9
Finally, staff requests a carryover amount of $10,000 to pay for consultant services that supported efforts for the Downtown Business Improvement District. Work conducted by Spicer Consulting Group, LLC included budget development, baseline service analysis, assessment modeling, stakeholder outreach preparation, property owner meetings, governance discussions, and evaluation of formation alternatives.
Item k - Receive and file the FY 2026, Quarter 4 City Manager Purchases Report.
At the meeting of August 20, 2025, the City Council approved an ordinance making changes to the Corona Municipal Code (CMC) relative to the City's purchasing and procurement policies. Part of those changes included a provision to provide the City Council a quarterly report summarizing the instances during the preceding quarter wherein the City Manager exercised his purchasing authority. Specifically, section
3.08.040(M) of the CMC reads as follows: "Quarterly Reporting ($75,001 to $125,000 Purchases). No less often than quarterly, a written report shall be presented to the City Council which lists purchases, contracts or agreements authorized by the City Manager, or his or her designee, between $75,001 to $125,000. The report shall include the dollar amount, date, approving employee title, brief description of services or items purchased, and the vendor, contractor or other entity." The attached report includes this information for Fiscal Year 2026, quarter four.
FINANCIAL IMPACT:
Approval of recommended action a, requesting appropriations and transfers, will have financial impacts as noted below. There is sufficient fund balance or working capital available in each of the respective funds for approval of the recommended actions.
Fund # Fund Appropriations
110 General Fund (110) 509,023
120 Measure X Fund (120) 225,715
236 CFD 2018-1 Special Tax B (Bedford) Fund (236) 65,324 238 CFD 2017-2 Valencia Spec Tax B Fund (238) 600
239 CFD 2016-3 Zone 13 Corona Ind Park Fund (239) 220
246 CFD 2000-1 Park Maint Fund (246) 250
247 CFD 2002-2 Landscape Maint Fund (247) 7,205
248 CFD 97-1 Landscape Maint Fund (248) 82,211
251 CFD 2002-3 Landscape Maint Fund (251) 5,444
252 CFD/LMD 2003-1 Signal Operating Fund (252) 8,699
Item 6.9
Fund # Fund Appropriations
253 CFD 2011-1 Landscape/Lighting Fund (253) 1,520
259 CFD 2016-3 Zone 4 515S Promenade Fund (259) 226
263 CFD 2016-3 Zone 17 Corona Med Ctr Fund (263) 222
266 CFD 2016-3 Zone 20 Bedford Mkt Pl Fund (266) 213
270 CFD 2016-3 Zone 24 West Coast Freeway Center Fund (270) 42 279 CFD 2016-3 Zone 31 Lat Business Fund (279) 347
280 CFD 2016-3 Zone 32 NH Sherborn Fund (280) 4,365
287 CFD 2016-3 Zone 15 North Point EVA Fund (287) 66
293 Opioids Settlement Fund (293) 81,011
440 Sewer Capacity Fund (440) 130,800
446 LMD 84-1 Street Lights (446) 14,675
455 LMD 84-2 Zone 2 Landscape Maint Fund (455) 5,564
458 LMD 84-2 Zone 7 Landscape Maint Fund (458) 9,627
460 LMD 84-2 Zone 10 Landscape Maint Fund (460) 27,849
463 LMD 84-2 Zone 17 Landscape Maint Fund (463) 222
464 LMD 84-2 Zone 18 Landscape Maint Fund (464) 4,537
470 LMD 84-2 Zone 20 Landscape Maint Fund (470) 21,534
471 LMD 84-2 Zone 1 Landscape Maint Fund (471) 540
475 Successor Agency Fund (475) 15,347
567 Reclaimed Water Utility Fund (567) 26,609
570 Water Utility Fund (570) 680,000
682 Fleet Operations Fund (682) 259,000
Total $2,189,007
Approval of recommended actions b – k will have no additional financial impact, given they consist of continuing appropriations.
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 Item 6.9
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. This action is to approve budgetary adjustments for Fiscal Year 2026, and there is no possibility that approval of the recommended actions will have a significant effect on the environment. Therefore, no environmental analysis is required.
PREPARED BY: LUIS NAVARRO, BUDGET SUPERVISOR
REVIEWED BY: BRUCE FOLTZ, FINANCE DIRECTOR
ATTACHMENTS:
1. Exhibit 1 – Appropriations and Transfers
2. Exhibit 2 – FY 2026, Q4 City Manager Purchases Report Item 6.9
Exhibit 1 - Appropriations and Transfers
Item Department Fund Amount Description
1 Economic Development General Fund (110) 509,023 North Corona Mall Acquisition / Improvement, Operating and Maintenance Project No. 78390 Total 509,023
1 Economic Development Measure X Fund (120) 225,715 North Corona Mall Acquisition / Improvement, Operating and Maintenance Project No. 78390 Measure X Fund (120) Total 225,715
3 Community Services CFD 2018-1 Special Tax B (Bedford) Fund (236) 65,324 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2018-1 Special Tax B (Bedford) Fund (236) Total 65,324 3 Community Services CFD 2017-2 Valencia Spec Tax B Fund (238) 600 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2017-2 Valencia Spec Tax B Fund (238) Total 600
3 Community Services CFD 2016-3 Zone 13 Corona Ind Park Fund (239) 220 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2016-3 Zone 13 Corona Ind Park Fund (239) Total 220 3 Community Services CFD 2000-1 Park Maint Fund (246) 250 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2000-1 Park Maint Fund (246) Total 250
3 Community Services CFD 2002-2 Landscape Maint Fund (247) 7,205 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2002-2 Landscape Maint Fund (247) Total 7,205
3 Community Services CFD 97-1 Landscape Maint Fund (248) 82,211 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 97-1 Landscape Maint Fund (248) Total 82,211
3 Community Services CFD 2002-3 Landscape Maint Fund (251) 5,444 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2002-3 Landscape Maint Fund (251) Total 5,444
3 Public Works CFD/LMD 2003-1 Signal Operating Fund (252) 8,699 Increased traffic signal and street lighting operating costs CFD/LMD 2003-1 Signal Operating Fund (252) Total 8,699
3 Community Services CFD 2011-1 Landscape/Lighting Fund (253) 1,520 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2011-1 Landscape/Lighting Fund (253) Total 1,520
3 Community Services CFD 2016-3 Zone 4 515S Promenade Fund (259) 226 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2016-3 Zone 4 515S Promenade Fund (259) Total 226
3 Community Services CFD 2016-3 Zone 17 Corona Med Ctr Fund (263) 222 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2016-3 Zone 17 Corona Med Ctr Fund (263) Total 222
3 Community Services CFD 2016-3 Zone 20 Bedford Mkt Pl Fund (266) 213 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2016-3 Zone 20 Bedford Mkt Pl Fund (266) Total 213
3 Community Services CFD 2016-3 Zone 24 West Coast Freeway Center Fund (270) 42 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2016-3 Zone 24 West Coast Freeway Center Fund (270) Total 42 3 Community Services CFD 2016-3 Zone 31 Lat Business Fund (279) 347 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2016-3 Zone 31 Lat Business Fund (279) Total 347
3 Public Works CFD 2016-3 Zone 32 NH Sherborn Fund (280) 4,365 Increased utility and maintenance costs CFD 2016-3 Zone 32 NH Sherborn Fund (280) Total 4,365
3 Community Services CFD 2016-3 Zone 15 North Point EVA Fund (287) 66 Increased utility, landscaping, and maintenance costs across various Special Districts CFD 2016-3 Zone 15 North Point EVA Fund (287) Total 66
2 Fire Opioids Settlement Fund (293) 68,787 FirstWatch real-time monitoring and analytics software platform2 Fire Opioids Settlement Fund (293) 12,224 Increased personnel costs Opioids Settlement Fund (293) Total 81,011
3 Public Works LMD 84-1 Street Lights (446) 14,675 Increased traffic signal operating costs LMD 84-1 Street Lights (446) Total 14,675
8 Finance / Utilities Sewer Capacity Fund (440) 130,800 2025 Wastewater Revenue Bond interest expense Sewer Capacity Fund (440) Total 130,800
3 Community Services LMD 84-2 Zone 2 Landscape Maint Fund (455) 5,564 Increased utility, landscaping, and maintenance costs across various Special Districts LMD 84-2 Zone 2 Landscape Maint Fund (455) Total 5,564
3 Community Services LMD 84-2 Zone 7 Landscape Maint Fund (458) 9,627 Increased utility, landscaping, and maintenance costs across various Special Districts LMD 84-2 Zone 7 Landscape Maint Fund (458) Total 9,627
3 Community Services LMD 84-2 Zone 10 Landscape Maint Fund (460) 27,849 Additional funds for the Wildland Risk/Hazard Assessment, Fuel Modification Plan LMD 84-2 Zone 10 Landscape Maint Fund (460) Total 27,849 3 Community Services LMD 84-2 Zone 17 Landscape Maint Fund (463) 222 Increased utility, landscaping, and maintenance costs across various Special Districts LMD 84-2 Zone 17 Landscape Maint Fund (463) Total 222
3 Community Services LMD 84-2 Zone 18 Landscape Maint Fund (464) 4,537 Increased utility, landscaping, and maintenance costs across various Special Districts LMD 84-2 Zone 18 Landscape Maint Fund (464) Total 4,537 3 Community Services LMD 84-2 Zone 20 Landscape Maint Fund (470) 21,534 Increased utility, landscaping, and maintenance costs across various Special Districts LMD 84-2 Zone 20 Landscape Maint Fund (470) Total 21,534 3 Community Services LMD 84-2 Zone 1 Landscape Maint Fund (471) 540 Increased utility, landscaping, and maintenance costs across various Special Districts LMD 84-2 Zone 1 Landscape Maint Fund (471) Total 540
Appropriations
City of Corona Page 1 Fiscal Year 2026 Quarter 4 Year End Budgetary Adjustments Item 6.9
Exhibit 1 - Appropriations and Transfers
Item Department Fund Amount Description
Appropriations
4 Finance Successor Agency Fund (475) 11,859 Financial and Compliance Audit4 Finance Successor Agency Fund (475) 3,488 Increased personnel costs Successor Agency Fund (475) Total 15,347
7 Public Works Reclaimed Water Utility Fund (567) 26,609 Staff time administrative support Reclaimed Water Utility Fund (567) Total 26,609
5 Utilities Water Utility Fund (570) 680,000 Unforeseen water supply and treatment disruptions Water Utility Fund (570) Total 680,000
6 Public Works Fleet Operations Fund (682) 259,000 Increased fuel prices.
Fleet Operations Fund (682) Total 259,000
Appropriations (All Funds) Total 2,189,007
Item Project Fund Amount Description
Citywide Traffic Signal Optimization American Rescue Plan Fund (413) 653,494 Fire Station #2 Rebuild American Rescue Plan Fund (413) (653,494) Transfers Total -
Transfers
9 Transfer part of the remaining balance from the Fire Station Rebuild, Capital Improvement Project No. FC- 2022-20 to the Traffic Signal Optimization, Capital Improvement Project No. ST-2022-03.
City of Corona Page 2 Fiscal Year 2026 Quarter 4 Year End Budgetary Adjustments Item 6.9
Vendor Name PO Description PO Total Approval Date Approver (Title)
TK ELEVATOR CORPORATION CORONA LIBRARY ELEVATOR
REFURBISHMENT
$124,900.00 4/1/2026 CITY MANAGER
HCI ENVIRONMENTAL AND
ENGINEERING
HOMELESS ENCAMPMENT CLEAN
UP SERVICES
$94,114.21 4/2/2026 CITY MANAGER
IRIS GROUP HOLDINGS LLC BUILDING 770 WAREHOUSE
ACCESS CONTROL
$83,359.23 4/2/2026 CITY MANAGER
IRIS GROUP HOLDINGS LLC ACCESS CNTRL INSTALL &
REPLACEMENT- 760 FLEET
$90,931.59 4/9/2026 CITY MANAGER
BIBLIOTHECA LIBRARY CHECK OUT SYSTEM
MAINTENANCE
$99,852.00 4/21/2026 CITY MANAGER
ANIMAL MEDICAL CENTER OF
CORONA
ANIMAL TREATMENT/SPAY -
NEUTER SERVICES
$120,000.00 4/22/2026 CITY MANAGER
AWALL LLC COUNCIL CHAMBER LED
PROJECTORS
$107,885.00 4/27/2026 CITY MANAGER
WEBFLOW INC WEBSITE REDESIGN RENEWABLE
SUBSCRIPTION
$86,791.40 5/4/2026 CITY MANAGER
SIERRA PACIFIC ELECTRICAL
CONTRACTING
ILLUMINATED STREET NAME SIGN
REPLACEMENT PROJECT
$121,128.10 5/5/2026 CITY MANAGER
SITEONE LANDSCAPE SUPPLY LLC LANDSCAPE SUPPLIES $90,451.00 5/5/2026 CITY MANAGER Purchases between $75,001-$125,000 Authorized by the City Manager FY 26 Quarter 4 (04/01/2026-06/30/2026)
Item 6.9
SEWER AI CORPORATION AI ASSISTED SEWER CCTV $96,000.00 5/11/2026 CITY MANAGER
MIDWEST TAPE LLC AUDIOBOOKS AND HOOPLA
CONTENT
$75,749.00 6/1/2026 CITY MANAGER
COMPRESSOR DESIGN AND
SERVICES INC
AS NEEDED CNG FUEL SYSTEM
REPAIRS AND MAINT
$100,000.00 6/1/2026 CITY MANAGER
CHANDLER AGGREGATES INC MATERIALS FOR CONCRETE AND
PAVEMENT
$100,000.00 6/2/2026 CITY MANAGER
LOGIK SYSTEMS INC LOGIKCULL SAAS - STORAGE $99,000.00 6/3/2026 CITY MANAGER
BSN SPORTS LLC MATERIALS ONLY - SPORTS
EQUIPMENT
$90,445.00 6/9/2026 CITY MANAGER
HAITBRINK ASPHALT PAVING INC PAVMENT REPAIR WILDLIFE AND
QUAIL HILL WATERMAIN
$120,000.00 6/15/2026 CITY MANAGER
CIVICPLUS LLC ANNUAL SOCIAL MEDIA
ARCHIVING SUBSCRIPTION
$98,643.17 6/18/2026 CITY MANAGER
ENERGYCAP LLC BILLCAPTURE SOFTWARE $89,981.41 6/18/2026 CITY MANAGER
TRANSFR INC TRNSFR VR HEADSETS AND
SOFTWARE
$87,750.00 6/18/2026 CITY MANAGER
GANAHL LUMBER CO MATERIALS FOR VARIOUS CITY
DEPARTMENTS
$125,000.00 6/18/2026 CITY MANAGER
VORTEX SERVICES LLC SEWER MAIN EMERGENCY LINING
SERVICES 3915
$93,486.00 6/23/2026 CITY MANAGER
Item 6.9
DATE: October 21, 2026
TO: Honorable Mayor and City Council Members
Honorable President and Board Members
FROM: Public Works Department & Utilities Department
2026-089
REQUEST FOR CITY COUNCIL AND
CORONA UTILITY AUTHORITY ACTION
SUBJECT:
CONSTRUCTION CONTRACT WITH INNOVATIVE CONSTRUCTION SOLUTIONS IN THE AMOUNT OF $962,000 FOR THE WELL 22 PIPING AND SITE IMPROVEMENT, PROJECT NO. UT-2013-05
EXECUTIVE SUMMARY:
This staff report asks the City Council to approve a $962,000 contract with Innovative Construction Solutions for the Well 22 Piping and Site Improvements Project. The project will upgrade the well site and replace an outdated water valve, which will mitigate excessive operational noise and improve neighborhood safety, drainage, and water system reliability.
RECOMMENDED ACTION:
That the City Council:
a. Adopt the Plans and Specifications for the Well 22 Piping and Site Improvements, Project No. UT-2013-05, Notice Inviting Bids 27-002CA.
Item 6.10
b. Approve the Construction Contract with Innovative Construction Solutions for the Well 22 Piping and Site Improvements Project No. UT-2013-05 in the amount of $962,000.
c. Award Notice Inviting Bids 27-002CA to Innovative Construction Solutions, the lowest responsive, responsible bidder, for the total bid amount of $962,000, and waive any and all minor irregularities in the bidding documents as submitted by said bidder.
d. Authorize the City Manager, or his designee, to execute the Construction Contract and issue a purchase order to Innovative Construction Solutions in the amount of $962,000, including any non-substantive extensions, change orders, purchase orders, and amendments up to the amount equivalent to 10% or $96,200.
That the Corona Utility Authority review, ratify, and, to the extent necessary, direct that the City Council take the above actions.
BACKGROUND & HISTORY:
The City of Corona (City) maintains and operates wells within two groundwater subbasins:
the Temescal Subbasin and the Bedford-Coldwater Subbasin. These groundwater subbasins are within the City’s water service area and sphere of influence. Groundwater is diverted to the City’s Temescal Desalter, Ion Exchange Treatment Plant, Mangular Tank, and Garretson Tank for treatment and/or blending via the well collection pipeline system. Well 22 is located on Sierra Vista Street, approximately 200 feet north of 5th Street. There is an existing above-ground vault located on the west side of the well building, which contains a control (“Cla-Val”) valve known as Common Well 22. The existing Common Well 22 Cla-Val valve reduces pressure and controls flow from Well 11A, Well 12A, Well 14, Well 15, and Well 27, which are located on the west side of the City. The existing Common Well 22 Cla-Val valve, over the years, has sustained high maintenance costs and generates excessive noise for the nearby residents. This project will replace the existing Cla-Val valve with a sleeve (“Bailey”) valve that is made to handle high water pressure better and eliminate existing issues.
The Well 22 Piping and Site Improvements include removal of existing fencing, manual gate, and doorway along the west side of the well building; new tubular steel fencing including a new manual gate; relocation of an existing fire hydrant; removal of an existing concrete vault, gate valve, Cla-Val, air release valve, and flow meter; furnishing and installing a new Bailey valve, magnetic flow meter, gate valves, piping, mechanical connections, supporting electrical connections, and new enclosure for all above ground piping; new sidewalk, driveway, curb and gutter along Sierra Vista Street fronting the well building; removal of existing asphalt pavement and concrete curbs; and regrading, repaving, and striping. The project location and limits are as shown on Exhibit 1.
Item 6.10
ANALYSIS:
The project was initially advertised for bids on August 4, 2022, to ten (10) Pre-Qualified Contractors. However, the project was not awarded for construction due to insufficient funding.
The project was advertised for rebid on July 10, 2026, pursuant to Corona Municipal Code Section 3.08.090, Public Projects – formal bidding procedure and Public Contract Code requirements. Four hundred twenty nine (429) contractors were notified through PlanetBids bidding service, with 36 firms registering interest in the project. On August 20, 2026, six (6) bids were received.
The following is a summary of the bid results and Engineer’s Estimate:
Contractor Location Base Bid
Schedule Amount
Engineer’s Estimate $1,100,000
1 Innovative Construction
Solutions
Costa Mesa, CA $962,000
2 Los Angeles Engineering, Inc. Covina, CA $998,800
3 Big Ben, Inc. Irvine, CA $999,831
4 R.C. Fosters Corporation Corona, CA $1,044,000
5 Canyon Springs Enterprises Temecula, CA $1,097,600
6 Levon Construction Group Anaheim, CA $1,367,000
Staff reviewed all bids and recommended awarding the contract to Innovative Construction Solutions as the lowest responsive and responsible bidder, based on the Bid Schedule, for a total contract amount of $962,000. All licenses and references for Innovative Construction Solutions have been reviewed and verified by City staff, and all other documentation is in order.
FINANCIAL IMPACT:
Funding for the recommended actions is available within the Common Well 22 Upgrades Capital Improvement Project No. UT-2013-05 within the Water Revenue Bond Fund (FD_1512).
The estimated construction cost for this project is outlined as follows:
Construction (Construction Contract amount) ....................................................$962,000 Construction Contingency (10%) ......................................................................... $96,200 Inspection/Material Testing Services (separate from construction contract expenses) ......................................................................................................... $198,300 City Staff Support (separate from the construction contract expense),,................$96,200 Total Construction Costs ............................................................................. $1,352,700 Item 6.10
ENVIRONMENTAL ANALYSIS:
For the Well 22 Piping and Site Improvements, this action is categorically exempt pursuant to Section 15301(c) of the Guidelines for the California Environmental Quality Action (CEQA), which states that a project which consists of minor repairs and maintenance to existing facilities does not have a significant impact on the environment and is therefore exempt from CEQA. This action involves minor repairs and replacement of existing waterlines and hardscapes or similar features involving negligible or no expansion of use beyond that currently existing from the requirements of CEQA. A Notice of Exemption was filed and recorded with Riverside County on September 16, 2021.
PREPARED BY: ALAN ZHANG, CIP SUPERVISOR
REVIEWED BY: JENNIFER SECCOMBE, P.E., PUBLIC WORKS DIRECTOR AND TOM
MOODY, UTILITIES DIRECTOR
ATTACHMENTS:
1. Exhibit 1 – Location Map
2. Exhibit 2 – Construction Contract
Item 6.10
Source: Esri, Maxar, GeoEye, Earthstar Geographics, CNES/Airbus DS, USDA, USGS, AeroGRID, IGN, and the GIS User Community
Path: H:\Projects\WATER RECLAMATION TREATMENT\WRF-2\WRF-2_Odor Control-EQ Basins-73990572\01-Admin\01_o_Council_Agenda_Reports\CM + Inspection\Exhibit 3 Location Map Well 22.mxd EXHIBIT 1 - LOCATION MAP
Date Saved: 6/22/2022 3:48:32 PM
µ
WELL 22 BUILDING
PROJECT LIMITS
5TH STREET
0 12.5 25 50 Feet
SIERRA VISTA STREET
Item 6.10
CA\DD\02000.50111\10151761.2 31 (UPDATED: 01-19)
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 INNOVATIVE CONSTRUCTION SOLUTIONS. 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 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:
WELL 22 PIPING AND SITE IMPROVEMENT, PROJECT NO. 2021-02, NIB NO. 27-002CA 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. A Move-in period of 100 calendar days shall start on the date of issuance of the Notice to Proceed No.1. This period shall be used by the Contractor to confirm utility locations, turn in project submittals or other supporting documentation for approval and procure the necessary material and equipment to complete the Work. The Work shall commence on the date specified in Notice to Proceed No.2. The Contractor shall complete all Work required by the Contract Documents within 75 Working Days. By its signature hereunder, Contractor agrees the time for completion set forth above is adequate and reasonable to complete the Work. 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 Nine Hundred and Sixty Two Thousand Dollars ($962,000.00) 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 $1,400 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
Contractor’s Certificate Regarding Workers’ Compensation Bid Bond
Designation of Subcontractors
Docusign Envelope ID: 226746F5-D408-89FC-802E-A72B6A14BD96 Information Required of Bidders
Docusign Envelope ID: 19A68158-1D93-85C7-81CF-6A171F4D7E05 Docusign Envelope ID: 28C958A3-9AD2-84DB-823E-06F156657A27 Docusign Envelope ID: BF605A8F-371A-835D-81B2-B0EB617A27F9 Item 6.10
CA\DD\02000.50111\10151761.2 32 (UPDATED: 01-19)
Non-Collusion Declaration form
Contract
Performance Bond
Payment (Labor and Materials) Bond
General Conditions
Special Provisions (or Special Conditions)
Technical Specifications
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 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. [SIGNATURES ON FOLLOWING PAGE]
Docusign Envelope ID: 226746F5-D408-89FC-802E-A72B6A14BD96 Bidder’s Experience Statement
Docusign Envelope ID: 19A68158-1D93-85C7-81CF-6A171F4D7E05 Docusign Envelope ID: 28C958A3-9AD2-84DB-823E-06F156657A27 Docusign Envelope ID: BF605A8F-371A-835D-81B2-B0EB617A27F9 Item 6.10
CA\DD\02000.50111\10151761.2 33 (UPDATED: 01-19)
IN WITNESS WHEREOF, this Contract has been duly executed by the above-named parties, on the day and year above written.
CITY OF CORONA
By:
______________________________
Javier Luna, PE
Acting Public Works Director/
City Engineer
Reviewed By:
______________________________
Kevin Hanna
Associate Engineer, EIT
Reviewed By:
______________________________
Nicole McDaniel
Deputy Director of Finance
Attest:
______________________________
Sylvia Edwards, City Clerk
City of Corona, California
INNOVATIVE CONSTRUCTION SOLUTIONS
By:
______________________________
Signature
Hirad Emadi____________________
Name
President & Treasurer____________
Title
764815_______________________
License Number
By:
______________________________
Signature
John R. White__________________
Name
Executive Vice-President & Secretary_
Title
Docusign Envelope ID: 226746F5-D408-89FC-802E-A72B6A14BD96 Docusign Envelope ID: 19A68158-1D93-85C7-81CF-6A171F4D7E05 Docusign Envelope ID: 28C958A3-9AD2-84DB-823E-06F156657A27 Docusign Envelope ID: BF605A8F-371A-835D-81B2-B0EB617A27F9 Item 6.10
DATE: October 21, 2026
TO: Honorable Mayor and City Council Members
FROM: Finance Department
2026-093
REQUEST FOR CITY COUNCIL ACTION
CORONA UTILITY AUTHORITY ACTION
SUBJECT:
FISCAL YEAR 2026 QUARTER 4 BUDGET UPDATE
RECOMMENDED ACTION:
That the City Council receive and file the Fiscal Year 2026 Quarter 4 Budget Update.
Item 6.11
Budget Update
Quarter 4
FY 2026
Bruce Foltz
Finance Director
October 21, 2026
Item 6.11
Q4 Budget Update
Note: FY 2026 Q4 figures may change through the year-end audit process (Year-End Closing Entries, Etc.)
2 Item 6.11
General Fund
General Fund, Measure X Fund, Corona Mall Fund, Historic Civic Center Fund, Community Benefit Fund, and Pension Stabilization Trust Fund 3 Item 6.11
General Fund Inflows Highlights
Revenues + Transfers In
Estimated Inflows Received: 103.5% (103.6% adjusted for book entries) Top 5 Revenues, Compared to Quarter 4, FY 2025
4 Property Tax – Increasing 4.9%, or $3.3 million
Sales Tax – Increasing 1.8%, or $1.8 million
Investment Earnings – Increasing 1.0%, or $0.2 million
Other Taxes – Decreasing 1.4%, or $0.2 million
Charges for Services – Increasing 8.6%, or $1.3 million Overall, inflows are up 1.2% when compared to the same quarter in FY 2025. • Book Entries = -$0.4 million
• Adjusted for book entries, up by 5.6% compared to the same quarter in FY 2025.
Item 6.11
General Fund Inflows Revenues + Transfers In
Projected FY 2026 Estimates to Actuals
5 Item 6.11
Sales Tax General Fund 110
Quarter Reporting Period FY 2025
Quarter Total
FY 2026
Quarter Total
Yr over Yr
Qtrly Total
Change $
Yr over Yr
Qtrly Total
Change %
3 rd Quarter July – Sept $15,197,397 $14,899,763 ($297,634) (2.0%) 4 th Quarter Oct – Dec $15,874,577 $15,149,679 ($724,898) (4.6%) 1 st Quarter Jan – Mar $13,593,232 $13,967,319 $374,087 2.8% 2 nd Quarter Apr – June $15,394,672 $15,572,890 $178,218 1.2% Fiscal Year Total $60,059,878 $59,589,651
Projected FY 2026 $58,580,730
Percentage of estimated revenue received 101.7%
Item 6.11
Sales Tax Measure X Fund 120
Quarter Reporting Period FY 2025
Quarter Total
FY 2026
Quarter Total
Yr over Yr
Qtrly Total
Change $
Yr over Yr
Qtrly Total
Change %
3 rd Quarter July – Sept $10,487,861 $10,955,136 $467,275 4.5% 4 th Quarter Oct – Dec $11,356,020 $11,704,559 $348,539 3.1% 1 st Quarter Jan – Mar $10,282,920 $10,558,701 $275,281 2.7% 2 nd Quarter Apr – June $11,117,461 $11,281,284 $163,823 1.5% Fiscal Year Total $43,244,261 $44,499,680
Projected FY 2026 $43,429,000
Percentage of estimated revenue received 102.5%
Item 6.11
General Fund Outflows Highlights
Expenditures + Transfers Out
01 The cummulative outflow budget is $303.9 million
Through June, 100% of FY complete 02 (figures may change due to year-end audit process) 03 Overall outflows % of cumulative budget spent 78.2%
<90% Spent: CIP/O&M Projects, City Manager’s Office, Economic Development, Human 04 Resources, Information Technology, and Planning & Development 8 Item 6.11
General Fund Outflows Expenditures + Transfers Out
Budget to Actuals
9 Item 6.11
Budget
Balancing
General Fund Reserves
The General Fund has multiple
reserves in fund balance for
various purposes. For the full list,
please reference the City’s
financial statements, Note 14 (for
Fiscal Year Ending June 30, 2025,
page 114). This quarterly update
highlights three of those reserves.
The final amounts may be
adjusted once the FY 2026
financial statements are issued.
Emergency
Contingency
1 Equal to 3 months of
operating expenditures
Adjusted at the end of each
fiscal year (adjusted for FY
2026)
2 3
$56,367,462
Reserve for pension related
expenditures – debt service
payments for the Pension
Obligation Bonds or the City’s
CalPERS unfunded accrued
liability (UAL) contributions.
Pension
Stabilization
$ 54,892,853
Unspent Measure X funds that
don’t roll into next FY will go into
the reserve
Reserve amount discussed with
Council each year through the
budget cycle
Measure X
Reserves
$13,206,477
Item 6.11
Utilities Funds
Electric Funds, Water Funds, Sewer Funds
11 Item 6.11
Utilities Funds
Reclaimed
Water Utility
Fund
Sewer Utility
Fund
Sewer
Funds
Water
Capacity Fund
2025
Wastewater
Revenue Bond
Greenfield
Electric Utility
Fund
Electric
Funds
Water Utility
Fund
Sewer Utility
Grant/
Agreement
Fund
Water Utility
Grant/
Agreement
Fund
2025 Water
Revenue Bond
Sewer
Capacity Fund
Direct Access
Electric Utility
Fund
Water
Funds
Electric Utility
Grant/
Agreement
Fund
Item 6.11
↓ 5.5% decrease, $1.2M
↓ Charges for Services
↑ Fees & Permits
↓ Fines, Penalties & Forfeitures
↓ Intergovernmental Revenues
↓ Investment Earnings
↓ Other Revenue
↑ Utility Service Charges
↑ 21.2% increase, $17.0M
↓ Charges for Services
↓ Fees & Permits
↑ Fines, Penalties & Forfeitures
↑ Intergovernmental Revenues
↑ Investment Earnings
↓ Licenses, Fees & Permits
↑ Other Revenue
↑ Utility Service Charges
↑ 3.2% increase, $1.3M
↑ Charges for Services
↓ Fees & Permits
↑ Fines, Penalties & Forfeitures
↓ Intergovernmental Revenues
↓ Investment Earnings
↓ Licenses, Fees & Permits
↑ Other Revenue
↑ Utility Service Charges
Electric Water Sewer
Utilities Funds Inflows Highlights
Quarter 4 Actuals, FY 2025 to FY 2026
13 Item 6.11
Utilities Funds Inflows Revenues + Transfers In
Projected FY 2026 Estimates to Actuals
14 *Projected amount excludes previously included loan bond proceeds. Per auditor recommendation, loan bond proceeds have been reclassed to long-term debt.
Item 6.11
Sewer – 47.0%
ü Operating budget
87.3% spent
ü CIP / O&M budget
19.4% spent
Electric – 56.1%
ü Operating budget
61.7% spent
ü CIP / O&M budget
19.3% spent
Water – 66.6%
ü Operating budget
100.4% spent
ü CIP / O&M budget
37.4% spent
Outflows 58.3% of budget spent
Utilities Funds Outflows Highlights
Expenditures + Transfers Out
15 Item 6.11
Utilities Funds Outflows Expenditures + Transfers Out
Budget to Actuals
16 Item 6.11
Emergency
Contingency
1 2 3
GOAL
$4,901,402
Electric
Utility
$1,257,122
Water
Utility
Sewer
Utility
$4,074,328 $1,716,527
Utilities Funds Reserves
The Utilities Funds target reserve amount for each of the operating funds shall be set at ninety (90) days. To build the target reserve amount, the Utilities Department shall annually contribute ten percent (10%) of the difference between actual operating revenues and actual operating expenses for each of the Utilities Department Operating Funds at the beginning of each fiscal year until the target reserve is met. Depending on the fund, it will take time to hit the target reserve amount. If the reserve amount exceeds the target reserve amount, the additional funds shall remain in reserves. The reserve process occurs annually, once the audit and financials are finalized.
GOAL
$23,726,374
GOAL
$12,817,081
Item 6.11
Questions?
(951) 279-3532
[email protected]
www.CoronaCA.gov
Item 6.11
Quarterly
Budget Update
Quarter 4
FY 2026
October 21, 2026
Item 6.11
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 Overview
Budget Adjustments &
Revenue Estimates
City Management is pleased to present this
quarterly update summarizing the City’s overall
budget activity through Quarter 4 (June 30, 2026)
for Fiscal Year (FY) 2026. The City’s fiscal year is
July 1st through June 30th. For audited information,
or to find greater detail, please refer to the City’s
annual financial statement, which is released by
December 31st following the end of the fiscal year.
The revenue projections and budget expenditures
presented in this update include budget
adjustments approved by the City Council,
continuing appropriations, and prior year
encumbrances, mid-year revenue estimates, and
updated revenue estimates presented at the
Spring Financial Workshop on April 23, 2026.
Item 6.11
General Fund Financial Condition
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 The City’s General Fund is the primary source of discretionary resources that funds many of the services provided to the citizens of the City of Corona. The General Fund is made up of the General Fund, Measure X Fund, Corona Mall Properties Fund, Community Benefit Fund, Historic Civic Center Fund, and the Pension Stabilization Trust Fund.
Based on FY 2026 projections, the General Fund inflows (revenue and transfers in) are estimated at $251.5 million. The City has received or recorded 103.5% of the estimated General Fund inflows, through the end of Quarter 4. Overall, inflows are up by
1.2% when compared to the same quarter of FY 2025.
As of Quarter 4 of FY 2026, the General Fund has expended 78.2% of its cumulative budget. The current savings is primarily due to capital improvement projects which will take multiple years to complete. Comparing Quarter 4 of FY 2026 to FY 2025, expenditures are down by 4.8%, or $11.9 million.
Item 6.11
Budget
Balancing
General Fund Reserves
The General Fund has
multiple reserves in fund
balance for various purposes.
For the full list, please
reference the City’s financial
statements, Note 14 (for Fiscal
Year Ending June 30, 2025,
page 114). This quarterly
update highlights three of
those reserves. The final
amounts may be adjusted
once the FY 2026 financial
statements are issued.
Emergency
Contingency
1 Equal to 3 months of
operating expenditures.
Adjusted at the end of each
fiscal year (adjusted for FY
2026)
2 3
$56,367,462
Reserve for pension related
expenditures – debt service
payments for the Pension
Obligation Bonds or the
City’s CalPERS unfunded
accrued liability (UAL)
contributions.
Pension
Stabilization
$54,892,853
Unspent Measure X funds that
don’t roll into next FY will go
into the reserve.
Reserve amount discussed
with Council each year
through the budget cycle.
Measure X
Reserves
$13,206,477
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 Item 6.11
General Fund Inflows
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 Top Five Revenues
The City’s top five General Fund revenue categories
account for approximately 86.2% of the total
estimated General Fund inflows for Quarter 4, Fiscal
Year 2026. Focusing on these sources can provide a
useful understanding of the City’s income position.
The bar graph to the right illustrates the performance
of the top five revenues as compared to the same
quarter of the prior two fiscal years.
General Fund Revenues
Top 5 Revenues Compared
Quarter 4
$-
$20
$40
$60
$80
$100
$120
Millions
FY 2024
FY 2025
FY 2026
Item 6.11
At the end of Quarter 4, Sales Tax is the largest General Fund revenue category. This category includes the City’s portion of sales tax, Measure X, Prop. 172 sales tax, and allowance for sales tax agreements. At the end of Quarter 4, the total received is $100.4 million. As compared to the prior fiscal year, revenues are up by 1.8%, or $1.8 million..
Sales Tax 01
The second largest General Fund revenue category at the end of Quarter 4 is Property Tax. The total for property tax is $70.8 million, an increase of $3.3 million, or 4.9%, over the prior fiscal year. The increase is primarily in secured and vehicle license property taxes. The majority of property tax revenues are recorded as revenue and booked as a receivable, once the annual report is received from the County of Riverside (generally November/December). Year-end adjustments “true-up” the amounts to the actual cash received.
Property Tax 02
This category is usually not one of the five largest, but as of Quarter 4, FY 2026, it ranks third largest. At the end of Quarter 4, this category’s total is $20.2 million, representing a positive change of $0.2 million compared to FY 2025. Investment earnings consist of interest on investments as well as realized and unrealized gains and losses on the sale or fair-value adjustment of investments.
Investment Earnings 03
General Fund Inflows Top Five Revenues
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 Item 6.11
As of Quarter 4, FY 2026, Other Taxes is the fourth largest category. This category includes revenues from Transient Occupancy Tax, Franchise Fees, Business License Tax, and Cannabis Tax. At the end of Quarter 4, the total received is $16.1 million. Overall, the Other Taxes category is down by 1.4%, or $0.2 million, as compared to the same quarter in FY 2025.
Other Taxes 04
At the end of Quarter 4, a total of $15.9 million has been received in the Charges for Services category. Items in this revenue group include plan check fees, engineering and inspection fees, recreation revenues, and the Emergency Medical Services Program. Charges for Services are up 8.6%, or $1.3 million as compared to Quarter 4 of FY 2025. When comparing to the prior fiscal year, there is an increase in Engineering & Inspection Fees, Public Works Plan Check Fees, After School Recreation Program Fees, and Ballfield, Tournament and Special Event Fees.
Charges for Services 05
General Fund Inflows Top Five Revenues
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 Item 6.11
General Fund Inflows
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 General Fund Revenues
Revenue + Transfers In
Quarter 4, FY 2025 to FY 2026
General Fund Revenues
Revenue + Transfers In
FY 2026, Projected Revenues to Quarter 4 Actuals
General Fund Through Q4 Through Q4 $ %
Revenue Category FY 2025 FY 2026 Change Change
Sales Tax $ 57,270,590 $ 57,687,203 416,614 0.7%
Measure X 41,349,487 42,750,217 1,400,729 3.4%
Property Tax 67,414,475 70,750,319 3,335,844 4.9%
Other Revenue 11,890,218 11,528,740 (361,477) -3.0%
Charges for Services 14,577,164 15,829,727 1,252,563 8.6% Other Taxes 16,296,271 16,075,869 (220,403) -1.4%
Payments in Lieu of Services 7,774,866 7,906,332 131,466 1.7% Intergovernmental Revenues 7,519,958 11,102,464 3,582,505 47.6% Licenses, Fees & Permits 2,827,620 2,147,361 (680,259) -24.1% Utility Service Charges 12,258 15,498 3,240 26.4%
Special Assessments 1,000,503 1,138,894 138,391 13.8%
Fines, Penalties & Forfeitures 1,031,601 1,816,664 785,062 76.1% Investment Earnings 9,654,150 20,566,843 10,912,693 113.0% GASB31 Gain/Loss on Investment 10,339,077 (369,335) (10,708,412) -103.6% Total Revenues $ 248,958,239 $ 258,946,795 $ 9,988,556 4.0% Transfers In 8,076,222 1,288,969 (6,787,253) -84.0%
Total Inflows $ 257,034,461 $ 260,235,764 $ 3,201,303 1.2% Total Inflows (w/o GASB31) $ 246,695,384 $ 260,605,099 $ 13,909,715 5.6% General Fund Projected Through Q4 %
Revenue Category FY 2026 FY 2026 Received
Sales Tax $ 56,604,324 $ 57,687,203 101.9%
Measure X 41,626,174 42,750,217 102.7%
Property Tax 69,019,600 70,750,319 102.5%
Other Revenue 18,682,685 11,528,740 61.7%
Charges for Services 14,530,107 15,829,727 108.9%
Other Taxes 16,290,300 16,075,869 98.7%
Payments in Lieu of Services 8,024,801 7,906,332 98.5%
Intergovernmental Revenues 11,578,513 11,102,464 95.9%
Licenses, Fees & Permits 2,611,234 2,147,361 82.2%
Utility Service Charges 13,200 15,498 117.4%
Special Assessments 1,138,055 1,138,894 100.1%
Fines, Penalties & Forfeitures 1,660,404 1,816,664 109.4% Investment Earnings 8,365,555 20,566,843 245.9%
GASB31 Gain/Loss on Investment - (369,335) N/A
Total Revenues $ 250,144,952 $ 258,946,795 103.5%
Transfers In 1,361,138 1,288,969 94.7%
Total Inflows $ 251,506,090 $ 260,235,764 103.5%
Total Inflows (w/o GASB31) $ 251,506,090 $ 260,605,099 103.6% Item 6.11
The FY 2026 budget was adopted with $231.3 million in General Fund expenditures. With continuing appropriations of $39.9 million, and encumbrances (committed purchase orders) of $22.3 million, the beginning outflow budget was $293.5 million. Through Council Actions and other authorized adjustments, total outflows are currently $303.5 million.
Through Quarter 4, the City has spent $237.6 million, or 78.2% of the cumulative budget. At this point in the fiscal year, expenditures should be approximately 100% of budget. When comparing the same quarter in FY 2025, outflows are down by 4.8%, or $11.9 million.
Personnel Services, the largest budget category, has an increase of $12.5 million as compared to the same quarter last fiscal year. The changes are primarily based on the Memorandum of Understanding (MOU) contracts that went into effect December 28, 2024, and are good through December 2027.
Materials and Supplies is down by $18.6 million when compared to Quarter 4 of FY 2025. There are multiple increases and decreases in this category. The primary driver for change is property acquisitions in the previous fiscal year.
General Fund Expenditures Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 General Fund Outflows
Expenditures + Transfers Out
Quarter 4, FY 2025 to FY 2026
General Fund Outflows
Expenditures + Transfers Out
Budget to Actuals, Quarter 4, FY 2026
General Fund Through Q4 Through Q4 %
Expenditures By Category 2025 2026 Change
Claims Expense 37 - -100.0%
Contractual 31,955,789 24,442,854 -23.5%
Materials and Supplies 87,625,896 69,021,809 -21.2%
Personnel Services 125,284,375 137,806,477 10.0%
Utilities 4,595,653 5,000,170 8.8%
Total Expenditures $ 249,461,750 $ 236,271,309 -5.3%
Transfers Out 13,083 1,299,267 9831.2%
Total Outflows $ 249,474,833 $ 237,570,576 -4.8%
General Fund Cumulative Budget Through Q4 %
Expenditures By Department FY 2026 FY 2026 Spent
CIP / O&M Projects $ 66,964,928 $ 15,815,128 23.6%
City Manager's Office 15,186,166 8,442,472 55.6%
Community Services 20,946,247 20,067,852 95.8%
Debt Service 26,174,132 26,161,373 100.0%
Economic Development 2,186,213 1,544,157 70.6%
Elected Officials 217,380 196,756 90.5%
Finance 5,708,476 5,470,568 95.8%
Fire 40,742,958 38,926,248 95.5%
General Government 34,555,036 33,933,793 98.2%
Human Resources 3,301,060 2,910,710 88.2%
Information Technology 1,136,533 698,892 61.5%
Legal & Risk Management 2,712,701 2,596,081 95.7%
Planning & Development 10,832,266 9,060,851 83.6%
Police 66,253,534 64,188,109 96.9%
Public Works 6,563,195 6,258,321 95.4%
Total Expenditures $ 303,480,824 $ 236,271,309 77.9%
Transfers Out 391,844 1,299,267 331.6%
Total Outflows $ 303,872,668 $ 237,570,576 78.2%
Item 6.11
General Fund Expenditures By Department
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 This budget does not follow the normal trends as these
are multi-year projects. Any unspent encumbrances
(purchase orders) or remaining balance carries forward to the next fiscal year to continue the project activities.
CIP / O&M Projects (23.6%)
Current savings are associated to contractual services.
The contractual services are primarily related to the
Homeless Program.
City Manager’s Office (55.6%)
Through June 30, 2026, 100% of the fiscal year is complete. Departments with a variance of 10% or more are explained in the following section.
Current savings is due to materials and supplies and
contractual services.
Economic Development (70.6%)
Related to Measure X. Current savings due to
contractual services.
Information Technology (61.5%)
Current savings is due to materials and supplies and
contractual services.
Planning & Development (83.6%)
Current savings is due to materials and supplies and
contractual services.
Human Resources (88.2%)
Item 6.11
Enterprise Funds
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 Utilities Inflows
The City operates three utility services through
the Utilities Department: electric, water, and
sewer. Through the collection of fees and
charges, these funds should collect revenues
sufficient to finance the costs associated with
administration, operations, capital improvement
projects (CIP), and debt service.
Enterprise Funds - Utilities
Revenues Compared, Quarter 4
FY 2024 – FY 2025 – FY 2026
Item 6.11
Emergency
Contingency
1 2 3
GOAL
$4,901,402
Electric
Utility
$1,257,122
Water
Utility
Sewer
Utility
$4,074,328 $1,716,527
Utilities Funds Reserves
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 The Utilities Funds target reserve amount for each of the operating funds shall be set at ninety (90) days. To build the target reserve amount, the Utilities Department shall annually contribute ten percent (10%) of the difference between actual operating revenues and actual operating
expenses for each of the Utilities Department Operating Funds at the beginning of each fiscal year until the target reserve is met. Depending on the fund, it will take time to hit the target reserve amount. If the reserve amount
exceeds the target reserve amount, the additional funds shall remain in reserves. The reserve process occurs
annually, once the audit and financials are finalized.
GOAL
$23,726,374
GOAL
$12,817,081
Item 6.11
Water Sewer
Utilities Funds Inflows
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 Comparing Quarter 4 FY 2026 revenues to FY 2025,
there is a decrease of $1.2 million, or 5.5%. There were decreases in categories: Charges for Services, Fines,
Penalties & Forfeitures, Intergovernmental Revenues,
Investment Earnings, and Other Revenue. There were
increases in categories: Fees & Permits and Utility
Services Charges. The change in the Investment
Earnings category is due to how the City must report
the unrealized gains/losses from investments. These
are book entries and not actual cash. Adjusting for
GASB31 book entries, Quarter 4 revenues are a net
decrease of $0.3 million, or 1.3%
Utilities Revenues - Through Quarter 4 FY 2026, revenues received have increased 12.1%, or $17.2 million, as compared to the same quarter in Fiscal Year 2025.
Through the fourth quarter of FY 2026, there is an
increase of 21.2%, or $17.0 million, as compared to FY
2025. There were decreases in categories: Charges for
Services, Fees and Permits, and Licenses, Fees &
Permits. There were increases in categories: Fines,
Penalties & Forfeitures, Intergovernmental Revenues,
Investment Earnings, Other Revenue and Utility
Services Charges. If GASB31 book entries are excluded,
Quarter 4 revenues are a net increase of $18.5 million, or 23.3%. The primary driver for the increase
compared to FY 2025 is funds received from a public
water systems settlement.
Through Quarter 4, there is an increase of 3.2%, or $1.3 million, when compared to FY 2025. There were
decreases in categories: Fees & Permits,
Intergovernmental Revenues, Investment Earnings, and
Licenses, Fees & Permits. There were increases in
categories: Charges for Services, Fines, Penalties &
Forfeitures, Other Revenue and Utility Services
Charges. Excluding GASB31 book entries, Quarter 4
revenues are a net increase of $3.4 million, or 8.8%.
Electric
Item 6.11
Utilities Funds Inflows
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 Utilities Funds Revenues
Revenue + Transfers In
Quarter 4, FY 2025 to FY 2026
Utilities Funds Revenues
Revenue + Transfers In
FY 2026, Projected Revenues to Quarter 4 Actuals
Enterprise Funds Through Q4 Through Q4 %
Fund Type FY 2025 FY 2026 Change
Electric $ 20,633,149 $ 20,358,007 -1.3%
GASB31 Gain/Loss on Investment 650,746 (239,322) -136.8% Water 79,357,494 97,826,585 23.3%
GASB31 Gain/Loss on Investment 1,100,204 (323,106) -129.4% Sewer 39,231,884 42,667,513 8.8%
GASB31 Gain/Loss on Investment 1,615,994 (492,218) -130.5% Total Revenues $ 142,589,473 $ 159,797,458 12.1%
Transfers In - Electric - - N/A
Transfers In - Water - - N/A
Transfers In - Sewer - - N/A
Total Inflows $ 142,589,473 $ 159,797,458 12.1%
Total Inflows (w/o GASB31) $ 139,222,528 $ 160,852,105 15.5% Enterprise Funds Projected Through Q4 %
Fund Type FY 2026 FY 2026 Received
Electric $ 20,796,533 $ 20,358,007 97.9%
GASB31 Gain/Loss on Investment - (239,322) N/A
Water* 89,921,557 97,826,585 108.8%
GASB31 Gain/Loss on Investment - (323,106) N/A
Sewer* 40,555,786 42,667,513 105.2%
GASB31 Gain/Loss on Investment - (492,218) N/A
Total Revenues $ 151,273,876 $ 159,797,458 105.6%
Transfers In - Electric - - N/A
Transfers In - Water - - N/A
Transfers In - Sewer - - N/A
Total Inflows $ 151,273,876 $ 159,797,458 105.6%
Total Inflows (w/o GASB31) $ 151,273,876 $ 160,852,105 106.3% *Projected amount excludes previously included loan bond proceeds. Per auditor recommendation, loan bond proceeds have been reclassed to long-term debt.
Item 6.11
Water Sewer
Utilities Funds Outflows
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 Overall, the Electric utility expenditures through
Quarter 4 are up by 8.3% when compared to last fiscal
year. There is an increase in personnel services and
utilities and decreases in contractual services and
materials and supplies.
At Quarter 4, project expenditures are 19.3% of the
current expenditure budget. The operating budget
expenditures total 61.7% of the current FY 2026 budget.
When comparing the total of utility outflows, Quarter 4 of FY 2026 to FY 2025, outflows are higher by 17.1%, or $21.9 million.
Overall, the Water utility expenditures are up by 27.1% or $19.4 million when compared to Quarter 4 in FY
2026. There are increases in contractual, materials and supplies, and utilities and a decrease in personnel
services.
Through Quarter 4, project expenditures are 37.4% of
the current expenditure budget. The operating budget
transactions total 100.4% of the current FY 2026
budget.
The Sewer utility expenditures are up by 3.3%, or $1.5
million, when compared to Quarter 4 of FY 2025. There
is a decrease in contractual services but increases
across all other categories: materials and supplies,
personnel services, and utilities.
At the end of Quarter 4, project expenditures total
19.4% of the cumulative budget. The operating budget
expenditures total 87.3% of the current FY 2026
budget.
Electric
Item 6.11
Utilities Funds Outflows
Quarterly Budget Update | Quarter 4, FY 2026 | October 21, 2026 Utilities Funds Outflows
Expenditures + Transfers Out
Quarter 4, FY 2025 to FY 2026
Utilities Funds Outflows
Expenditures + Transfers Out
Budget to Actuals, Quarter 4, FY 2026
Enterprise Funds Through Q4 Through Q4 %
Expenditures By Category FY 2025 FY 2026 Change
Electric
Contractual $ 1,327,787 $ 1,080,402 -18.6%
Materials and Supplies 2,208,858 2,069,616 -6.3%
Personnel Services 575,909 1,168,375 102.9%
Utilities 8,770,168 9,631,829 9.8%
Electric Total 12,882,721 13,950,222 8.3%
Water
Contractual $ 11,029,552 $ 14,684,599 33.1%
Materials and Supplies 42,779,931 58,498,769 36.7%
Personnel Services 10,861,006 10,292,976 -5.2%
Utilities 6,788,740 7,360,188 8.4%
Water Total 71,459,229 90,836,532 27.1%
Sewer
Contractual $ 14,203,390 $ 12,303,003 -13.4%
Materials and Supplies 18,757,092 21,827,976 16.4%
Personnel Services 8,164,257 8,374,193 2.6%
Utilities 2,357,622 2,422,974 2.8%
Sewer Total 43,482,361 44,928,146 3.3%
Transfers Out - Electric - - N/A
Transfers Out - Water - - N/A
Transfers Out - Sewer - - N/A
Grand Total $ 127,824,311 $ 149,714,901 17.1%
Enterprise Funds Cumulative Budget Through Q4 %
Expenditures By Department FY 2026 FY 2026 Spent
Electric
CIP / O&M Projects $ 3,281,166 $ 633,282 19.3%
Debt Service 87,574 79,230 90.5%
Public Works 137,763 76,694 55.7%
Utilities Department 21,361,319 13,161,016 61.6%
Electric Total 24,867,822 13,950,222 56.1%
Water
CIP / O&M Projects $ 73,118,761 $ 27,321,570 37.4%
Debt Service 1,434,176 1,433,252 99.9%
Planning & Development 58,768 59,103 100.6%
Public Works 645,940 507,610 78.6%
Utilities Department 61,104,091 61,514,997 100.7%
Water Total 136,361,736 90,836,532 66.6%
Sewer
CIP / O&M Projects $ 56,674,878 $ 10,996,838 19.4%
Debt Service 1,096,817 1,096,815 100.0%
Planning & Development 41,757 30,655 73.4%
Public Works 483,183 432,629 89.5%
Utilities Department 37,230,354 32,371,209 86.9%
Sewer Total 95,526,989 44,928,146 47.0%
Transfers Out - Electric - - N/A
Transfers Out - Water - - N/A
Transfers Out - Sewer - - N/A
Grand Total $ 256,756,547 $ 149,714,901 58.3%
Item 6.11
What do you think?
We value your opinion.
Is there anything additional you’d like to see in
future reports? This will be an evolving process to
capture the areas that are of most interest to the
City Council and the community. Please let us know.
We appreciate the feedback! Please share your
ideas at [email protected], or contact
budget staff at (951) 279-3500.
LiveWork.CoronaCA.gov
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
110 GENERAL FUND
00 NOT APPLICABLE
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 0.00 8,805.19 262,630.46 0.00 (262,630.46) 0.00 41141 SP COMP-BILINGUAL 0.00 8.43 641.48 0.00 (641.48) 0.00 41147 SP COMP-GRADE 4 CERT PAY 0.00 0.00 55.56 0.00 (55.56) 0.00 41148 SP COMP-GRADE 5 CERT PAY 0.00 0.00 113.89 0.00 (113.89) 0.00 41200 TEMPORARY EMPLOYEES 0.00 1,412.45 20,332.17 0.00 (20,332.17) 0.00 41300 OVERTIME 0.00 5,437.19 16,101.16 0.00 (16,101.16) 0.00 41320 COMP TIME 0.00 0.00 205.50 0.00 (205.50) 0.00
41500 DEFERRED COMPENSATION MATCH 0.00 373.92 873.92 0.00 (873.92) 0.00 41510 PST DEFERRED COMPENSATION 0.00 18.36 264.34 0.00 (264.34) 0.00 41520 TIERED EMP DEF COMPENSATION 0.00 300.00 1,301.25 0.00 (1,301.25) 0.00 41530 TIERED RHS BENEFIT 0.00 425.00 1,733.75 0.00 (1,733.75) 0.00 41910 PERS-NORMAL 0.00 1,566.44 31,050.79 0.00 (31,050.79) 0.00 41920 MEDICARE 0.00 276.57 8,441.87 0.00 (8,441.87) 0.00 41929 SHORT TERM DISABILITY 0.00 95.97 786.09 0.00 (786.09) 0.00 41930 LONG TERM DISABILITY 0.00 182.40 1,308.80 0.00 (1,308.80) 0.00 41931 WORKERS COMP 0.00 384.01 7,554.59 0.00 (7,554.59) 0.00 41932 STATE UNEMPLOYMENT INSURANCE 0.00 13.76 273.03 0.00 (273.03) 0.00 41940 HEALTH INSURANCE 0.00 4,478.23 24,241.86 0.00 (24,241.86) 0.00 41945 OPT OUT HEALTH INSURANCE 0.00 (125.32) 200.93 0.00 (200.93) 0.00 41946 LIFE INSURANCE 0.00 223.50 1,565.30 0.00 (1,565.30) 0.00 41951 HEALTH ALLOWANCE CREDIT 0.00 121.07 1,117.71 0.00 (1,117.71) 0.00 TOTAL FOR SALARIES-BENEFITS 0.00 23,997.17 380,794.45 0.00 (380,794.45) 0.00
SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 15,483,974.27 0.00 0.00 0.00 15,483,974.27 0.00 42020 MINOR EQUIPMENT & FURNITURE 0.00 (3,372.67) 14,663.36 0.00 (14,663.36) 0.00 42033 CONSTRUCTION MATERIALS 0.00 5,357.56 7,802.01 0.00 (7,802.01) 0.00 42055 COMPUTER EQUIPMENT & 16,429.63 176,438.08 1,393,953.78 306,501.67 (1,684,025.82) 10,349.93 42200 ADVERTISING EXPENSE 0.00 140.66 834.56 0.00 (834.56) 0.00 42305 PBLC SFTY RADIO COMMUNICATION 13,807.74 121.75 14,183.13 0.00 (375.39) 102.71 42310 PHONES, FAX, ISDN LINES 0.00 (199.95) 10,754.70 0.00 (10,754.70) 0.00 42345 FIRST AID KIT SUPPLIES 0.00 0.00 33.43 0.00 (33.43) 0.00 42350 PROGRAM EXPENDITURES 0.00 69,931.47 70,221.87 79,500.00 (149,721.87) 0.00 42800 EQUIPMENT MAINTENANCE 0.00 0.00 68,695.00 56,205.00 (124,900.00) 0.00 42811 MAINTENANCE & OPERATING 0.00 0.00 14,257.60 0.00 (14,257.60) 0.00 42813 MTCE & REPAIR - EQUIP & FAC 0.00 11,125.74 11,125.74 0.00 (11,125.74) 0.00 42900 PROF. & CONT. SVCS 3,284,764.54 611,510.47 2,816,963.92 1,024,019.94 (556,219.32) 116.93 42912 CAD DISPATCH SERVICES 5,769.72 0.00 0.00 0.00 5,769.72 0.00 43300 CONSTRUCTION CONTRACTS 0.00 (575,682.01) 27,556.65 26,683.01 (54,239.66) 0.00 LUISN Page: 1 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
43301 CAPITAL IMPROVEMENTS 1,844,285.24 729,232.28 1,532,213.36 667,317.13 (355,245.25) 119.26 43400 LEGAL SERVICES-SPECIAL COUNSEL 0.00 163.20 147,422.51 0.00 (147,422.51) 0.00 43500 BOOKS 0.00 0.00 2,187.10 0.00 (2,187.10) 0.00
43722 PREVENTION & MAINTENANCE 6,000.00 0.00 0.00 0.00 6,000.00 0.00 43724 OUTSIDE SERVICES - LABOR 0.00 2,080.00 2,080.00 0.00 (2,080.00) 0.00 43727 INSPECTION 96,304.78 (56,615.38) 91,750.71 76,339.71 (71,785.64) 174.54 TOTAL FOR SERVICES-SUPPLIES 20,751,335.92 970,231.20 6,226,699.43 2,236,566.46 12,288,070.03 40.78
CAPITAL OUTLAY
45100 LICENSED VEHICLES 62,270.04 0.00 61,729.31 0.00 540.73 99.13 45400 LAND 0.00 50,000.00 824,099.94 0.00 (824,099.94) 0.00 TOTAL FOR CAPITAL OUTLAY 62,270.04 50,000.00 885,829.25 0.00 (823,559.21) 1,422.56 TOTAL FOR NOT APPLICABLE 20,813,605.96 1,044,228.37 7,493,323.13 2,236,566.46 11,083,716.37 46.74 10 CITY COUNCIL
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 114,000.00 9,500.01 114,000.01 0.00 (0.01) 100.00 41510 PST DEFERRED COMPENSATION 296.40 98.80 370.50 0.00 (74.10) 125.00 41910 PERS-NORMAL 10,515.36 219.07 9,858.15 0.00 657.21 93.75 41912 PERS-UNFUNDED 4,324.00 0.00 4,324.00 0.00 0.00 100.00 41920 MEDICARE 4,109.49 375.99 4,230.14 0.00 (120.65) 102.93 41931 WORKERS COMP 1,596.00 133.00 1,596.00 0.00 0.00 100.00 41940 HEALTH INSURANCE 11,457.72 2,854.63 35,795.58 0.00 (24,337.86) 312.41 41945 OPT OUT HEALTH INSURANCE 25,584.00 0.00 0.00 0.00 25,584.00 0.00 41946 LIFE INSURANCE 832.00 32.00 794.85 0.00 37.15 95.53 TOTAL FOR SALARIES-BENEFITS 172,714.97 13,213.50 170,969.23 0.00 1,745.74 98.98
SERVICES-SUPPLIES
42001 APPOINTED OFFICIAL STIPEND 0.00 300.00 300.00 0.00 (300.00) 0.00 42020 MINOR EQUIPMENT & FURNITURE 500.00 0.00 0.00 0.00 500.00 0.00 42220 PROMOTIONAL/PUBLIC OUTREACH 11,000.00 1,022.25 1,431.34 0.00 9,568.66 13.01 42300 WIRELESS COMMUNICATION 4,058.00 211.82 2,330.07 0.00 1,727.93 57.41 42320 POSTAGE & SHIPPING 100.00 0.00 54.78 0.00 45.22 54.78 42340 OFFICE SUPPLIES 500.00 80.71 271.83 0.00 228.17 54.36 42350 PROGRAM EXPENDITURES 1,000.00 0.00 163.25 0.00 836.75 16.32 42355 MEETING EXPENDITURES 3,800.00 258.23 2,630.65 0.00 1,169.35 69.22 42710 MILEAGE/VEHICLE EXP REIMB 500.00 0.00 0.00 0.00 500.00 0.00 43100 MEMBERSHIP & DUES 100.00 0.00 360.00 0.00 (260.00) 360.00 43110 EMPLOYEE ENGAGEMENT 0.00 0.00 6.50 0.00 (6.50) 0.00 43200 CONFERENCE, TRAINING & TRAVEL 8,000.00 675.00 3,146.18 0.00 4,853.82 39.32 TOTAL FOR SERVICES-SUPPLIES 29,558.00 2,548.01 10,694.60 0.00 18,863.40 36.18 LUISN Page: 2 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
TOTAL FOR CITY COUNCIL 202,272.97 15,761.51 181,663.83 0.00 20,609.14 89.81 11 CITY MANAGER'S OFFICE
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,771,564.42 151,378.76 1,688,593.68 0.00 82,970.74 95.31 41103 OUT OF CLASS PAY 0.00 0.00 3,880.06 0.00 (3,880.06) 0.00 41140 FINAL LEAVE 53,277.03 72,050.15 72,050.15 0.00 (18,773.12) 135.23 41141 SP COMP-BILINGUAL 15,480.00 1,389.12 18,215.78 0.00 (2,735.78) 117.67 41200 TEMPORARY EMPLOYEES 86,429.09 8,350.05 77,234.66 0.00 9,194.43 89.36 41300 OVERTIME 5,000.00 380.27 711.52 0.00 4,288.48 14.23 41400 SPECIAL DUTY PAY 0.00 0.00 47.17 0.00 (47.17) 0.00 41410 AUTO ALLOWANCE 14,880.00 1,401.88 13,663.78 0.00 1,216.22 91.82 41500 DEFERRED COMPENSATION MATCH 43,645.33 1,953.11 18,310.75 0.00 25,334.58 41.95 41510 PST DEFERRED COMPENSATION 251.64 77.83 723.33 0.00 (471.69) 287.44 41520 TIERED EMP DEF COMPENSATION 7,158.00 10,111.15 30,596.65 0.00 (23,438.65) 427.44 41530 TIERED RHS BENEFIT 17,310.00 3,297.50 15,385.00 0.00 1,925.00 88.87 41600 LONGEVITY 21,641.81 3,087.53 23,281.94 0.00 (1,640.13) 107.57 41660 TUITION REIMBURSEMENT 530.00 9,500.00 9,500.00 0.00 (8,970.00) 1,792.45 41700 ANNUAL LEAVE BUYBACK 51,907.28 0.00 41,020.07 0.00 10,887.21 79.02 41710 ANNUAL LEAVE OVER MAX 3,479.00 0.00 18,398.45 0.00 (14,919.45) 528.84 41910 PERS-NORMAL 216,274.90 16,566.20 179,057.46 0.00 37,217.44 82.79 41912 PERS-UNFUNDED 124,492.00 0.00 116,360.00 0.00 8,132.00 93.46 41920 MEDICARE 58,869.25 8,477.50 61,722.95 0.00 (2,853.70) 104.84 41929 SHORT TERM DISABILITY 5,669.02 571.43 6,870.29 0.00 (1,201.27) 121.19 41930 LONG TERM DISABILITY 12,046.64 905.81 11,352.42 0.00 694.22 94.23 41931 WORKERS COMP 38,979.78 3,489.42 38,655.99 0.00 323.79 99.16 41932 STATE UNEMPLOYMENT INSURANCE 1,779.28 216.13 1,770.83 0.00 8.45 99.52 41940 HEALTH INSURANCE 342,845.22 20,637.64 237,751.47 0.00 105,093.75 69.34 41945 OPT OUT HEALTH INSURANCE 10,152.00 1,423.99 11,057.41 0.00 (905.41) 108.91 41946 LIFE INSURANCE 14,349.99 1,256.55 13,700.42 0.00 649.57 95.47 41951 HEALTH ALLOWANCE CREDIT 0.00 1,249.70 14,743.43 0.00 (14,743.43) 0.00 41996 VACANCY FACTOR (438.00) 0.00 0.00 0.00 (438.00) 0.00 TOTAL FOR SALARIES-BENEFITS 2,917,573.68 317,771.72 2,724,655.66 0.00 192,918.02 93.38
SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 23,572.00 49.98 14,037.42 0.00 9,534.58 59.55 42012 AUDIO VISUAL 2,000.00 89.04 1,557.92 0.00 442.08 77.89 42020 MINOR EQUIPMENT & FURNITURE 800.00 3,659.03 7,319.93 0.00 (6,519.93) 914.99 42055 COMPUTER EQUIPMENT & 3,500.00 76.72 9,111.76 0.00 (5,611.76) 260.33 42101 SAFETY SHOES - MOU ITEM 217.00 0.00 0.00 0.00 217.00 0.00 42200 ADVERTISING EXPENSE 4,000.00 3,831.65 6,039.28 0.00 (2,039.28) 150.98 42220 PROMOTIONAL/PUBLIC OUTREACH 28,000.00 121.18 20,629.06 0.00 7,370.94 73.67 LUISN Page: 3 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
42300 WIRELESS COMMUNICATION 6,340.00 205.67 2,280.36 0.00 4,059.64 35.96 42320 POSTAGE & SHIPPING 1,850.00 135.57 946.87 0.00 903.13 51.18 42340 OFFICE SUPPLIES 6,500.00 4,674.49 10,365.06 0.00 (3,865.06) 159.46 42345 FIRST AID KIT SUPPLIES 200.00 0.00 17.34 0.00 182.66 8.67 42350 PROGRAM EXPENDITURES 57,676.38 650.21 14,386.84 9,151.79 34,137.75 40.81 42355 MEETING EXPENDITURES 10,000.00 623.11 8,367.54 0.00 1,632.46 83.67 42710 MILEAGE/VEHICLE EXP REIMB 250.00 0.00 17.76 0.00 232.24 7.10 42800 EQUIPMENT MAINTENANCE 750.00 76.72 1,283.24 0.00 (533.24) 171.09 42900 PROF. & CONT. SVCS 3,119,681.52 134,831.77 401,657.91 485,013.00 2,233,010.61 28.42 43100 MEMBERSHIP & DUES 111,648.00 1,555.54 110,168.19 0.00 1,479.81 98.67 43110 EMPLOYEE ENGAGEMENT 25,000.00 142.47 8,564.02 0.00 16,435.98 34.25 43200 CONFERENCE, TRAINING & TRAVEL 30,900.00 (19.37) 22,380.87 0.00 8,519.13 72.43 TOTAL FOR SERVICES-SUPPLIES 3,432,884.90 150,703.78 639,131.37 494,164.79 2,299,588.74 33.01 TOTAL FOR CITY MANAGER'S OFFICE 6,350,458.58 468,475.50 3,363,787.03 494,164.79 2,492,506.76 60.75 12 TREASURER
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 2,400.00 200.00 2,400.00 0.00 0.00 100.00 41500 DEFERRED COMPENSATION MATCH 1,900.00 1,124.60 2,670.00 0.00 (770.00) 140.52 41520 TIERED EMP DEF COMPENSATION 600.00 150.00 600.00 0.00 0.00 100.00 41910 PERS-NORMAL 276.72 23.06 276.72 0.00 0.00 100.00
41912 PERS-UNFUNDED 160.00 0.00 160.00 0.00 0.00 100.00 41920 MEDICARE 430.72 45.87 418.47 0.00 12.25 97.15
41931 WORKERS COMP 33.60 2.80 33.60 0.00 0.00 100.00
41940 HEALTH INSURANCE 0.00 0.00 8,470.00 0.00 (8,470.00) 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 2.54 63.04 0.00 2.96 95.51
TOTAL FOR SALARIES-BENEFITS 15,107.04 1,548.87 15,091.83 0.00 15.21 99.89 TOTAL FOR TREASURER 15,107.04 1,548.87 15,091.83 0.00 15.21 99.89 13 DEBT SERVICE
SERVICES-SUPPLIES
42500 RENTS & LEASES 2,082,650.81 0.00 6,321,415.04 0.00 (4,238,764.23) 303.52 42900 PROF. & CONT. SVCS 9,894.00 1,875.00 4,528.66 0.00 5,365.34 45.77 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 12,631,701.18 0.00 (248,295.18) 102.00 44100 INTEREST EXPENSE 641,289.74 0.00 0.00 0.00 641,289.74 0.00 44101 DS INTEREST 2021 POBS 3,071,855.00 0.00 2,823,558.76 0.00 248,296.24 91.91 TOTAL FOR SERVICES-SUPPLIES 21,793,692.55 1,875.00 21,781,203.64 0.00 12,488.91 99.94 TOTAL FOR DEBT SERVICE 21,793,692.55 1,875.00 21,781,203.64 0.00 12,488.91 99.94 LUISN Page: 4 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
15 HUMAN RESOURCES
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,048,195.42 92,485.37 983,977.91 0.00 64,217.51 93.87 41103 OUT OF CLASS PAY 0.00 0.00 16,370.50 0.00 (16,370.50) 0.00 41140 FINAL LEAVE 31,596.87 38,675.70 42,730.60 0.00 (11,133.73) 135.23 41141 SP COMP-BILINGUAL 3,870.00 327.63 3,801.89 0.00 68.11 98.24 41200 TEMPORARY EMPLOYEES 0.00 1,286.75 27,187.60 0.00 (27,187.60) 0.00 41300 OVERTIME 6,000.00 0.00 1,477.23 0.00 4,522.77 24.62 41410 AUTO ALLOWANCE 5,760.00 487.61 5,658.58 0.00 101.42 98.23 41500 DEFERRED COMPENSATION MATCH 19,000.00 2,719.32 17,119.90 0.00 1,880.10 90.10 41520 TIERED EMP DEF COMPENSATION 6,000.00 1,500.00 5,700.00 0.00 300.00 95.00 41530 TIERED RHS BENEFIT 12,000.00 3,000.00 11,500.00 0.00 500.00 95.83 41600 LONGEVITY 3,000.00 209.23 2,885.83 0.00 114.17 96.19 41700 ANNUAL LEAVE BUYBACK 41,866.00 0.00 42,280.60 0.00 (414.60) 100.99 41910 PERS-NORMAL 121,649.04 10,694.56 114,192.84 0.00 7,456.20 93.87 41912 PERS-UNFUNDED 77,517.00 0.00 77,517.00 0.00 0.00 100.00 41920 MEDICARE 33,660.42 4,230.54 34,095.34 0.00 (434.92) 101.29 41929 SHORT TERM DISABILITY 3,354.21 384.46 4,039.67 0.00 (685.46) 120.43 41930 LONG TERM DISABILITY 7,127.72 613.15 6,675.25 0.00 452.47 93.65 41931 WORKERS COMP 21,214.88 1,858.83 20,596.04 0.00 618.84 97.08 41932 STATE UNEMPLOYMENT INSURANCE 997.83 120.05 1,385.39 0.00 (387.56) 138.84 41940 HEALTH INSURANCE 256,890.48 23,014.72 194,771.02 0.00 62,119.46 75.81 41946 LIFE INSURANCE 8,490.02 769.11 7,990.13 0.00 499.89 94.11 41951 HEALTH ALLOWANCE CREDIT 0.00 832.47 8,545.87 0.00 (8,545.87) 0.00 41996 VACANCY FACTOR (32,397.00) 0.00 0.00 0.00 (32,397.00) 0.00 TOTAL FOR SALARIES-BENEFITS 1,675,792.89 183,209.50 1,630,499.19 0.00 45,293.70 97.29
SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 5,700.00 0.00 731.91 0.00 4,968.09 12.84 42034 SAFETY MATERIALS/CONSTRUCTION 5,100.00 3,269.79 6,812.44 0.00 (1,712.44) 133.57 42055 COMPUTER EQUIPMENT & 0.00 0.00 321.86 0.00 (321.86) 0.00 42101 SAFETY SHOES - MOU ITEM 350.00 0.00 171.00 0.00 179.00 48.85 42200 ADVERTISING EXPENSE 63,100.00 0.00 23,728.26 0.00 39,371.74 37.60 42300 WIRELESS COMMUNICATION 500.00 76.72 1,382.11 0.00 (882.11) 276.42 42320 POSTAGE & SHIPPING 1,700.00 153.98 1,605.06 0.00 94.94 94.41 42340 OFFICE SUPPLIES 21,107.79 2,885.50 9,925.92 3,607.79 7,574.08 64.11 42345 FIRST AID KIT SUPPLIES 120.00 0.00 41.27 0.00 78.73 34.39 42350 PROGRAM EXPENDITURES 15,000.00 1,703.27 18,638.65 0.00 (3,638.65) 124.25 42900 PROF. & CONT. SVCS 409,574.87 69,472.64 378,706.25 36,468.22 (5,599.60) 101.36 43041 MANDATED SAFETY TRAINING 150,950.00 302.40 83,040.04 0.00 67,909.96 55.01 43100 MEMBERSHIP & DUES 7,000.00 52.01 3,875.63 0.00 3,124.37 55.36 LUISN Page: 5 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
43110 EMPLOYEE ENGAGEMENT 35,000.00 9,737.02 33,947.66 0.00 1,052.34 96.99 43200 CONFERENCE, TRAINING & TRAVEL 31,300.00 4,269.80 37,625.46 0.00 (6,325.46) 120.20 43400 LEGAL SERVICES-SPECIAL COUNSEL 50,000.00 0.00 17,620.29 0.00 32,379.71 35.24 TOTAL FOR SERVICES-SUPPLIES 796,502.66 91,923.13 618,173.81 40,076.01 138,252.84 82.64 TOTAL FOR HUMAN RESOURCES 2,472,295.55 275,132.63 2,248,673.00 40,076.01 183,546.54 92.57 16 GENERAL GOVERNMENT
SALARIES-BENEFITS
41600 LONGEVITY 0.00 0.00 17.94 0.00 (17.94) 0.00
41601 MARKSMANSHIP 0.00 15.35 102.93 0.00 (102.93) 0.00 41650 EMPLOYEE EXPENSE 0.00 0.00 10,896.98 0.00 (10,896.98) 0.00 41800 UNIFORM ALLOWANCE 0.00 0.00 23.59 0.00 (23.59) 0.00 41910 PERS-NORMAL 400,000.00 3.63 329,348.55 0.00 70,651.45 82.33 41920 MEDICARE 220.00 11.65 326.17 0.00 (106.17) 148.25 41921 RETIREES MEDICARE REIMB 800,000.00 17,555.90 924,031.00 0.00 (124,031.00) 115.50 41929 SHORT TERM DISABILITY 0.00 0.00 7.07 0.00 (7.07) 0.00 41932 STATE UNEMPLOYMENT INSURANCE 0.00 0.37 10.03 0.00 (10.03) 0.00 41941 RETIREES HEALTH INSURANCE/OPEB 8,473,873.00 1,324,973.81 9,224,808.28 0.00 (750,935.28) 108.86 41942 RETIREES LIFE INSURANCE 26,000.00 1,958.00 23,875.50 0.00 2,124.50 91.82 41944 RETIREE FLEX SPENDING PLAN 130,000.00 (25.39) 121,474.61 0.00 8,525.39 93.44 41945 OPT OUT HEALTH INSURANCE 0.00 0.00 14.26 0.00 (14.26) 0.00 41947 RETIREE HRA 130,000.00 0.00 120,000.00 0.00 10,000.00 92.30 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 10,901,336.00 1,344,493.32 10,754,947.54 0.00 146,388.46 98.65
SERVICES-SUPPLIES
42310 PHONES, FAX, ISDN LINES 26,707.00 3,466.74 38,460.04 0.00 (11,753.04) 144.00 42330 PHONES,FAX-INDIRECT DEPT 5,100.00 86.72 1,186.29 0.00 3,913.71 23.26 42350 PROGRAM EXPENDITURES 38,263.04 213.56 8,678.56 0.00 29,584.48 22.68 42380 GEN BENEFIT_CITYWIDE EXPENSE 166,473.00 0.00 125,180.00 0.00 41,293.00 75.19 42410 ELECTRIC UTILITY 2,586,200.00 245,588.16 2,502,628.04 0.00 83,571.96 96.76 42420 NATURAL GAS UTILITY 101,325.00 12,708.88 145,206.90 0.00 (43,881.90) 143.30 42430 WATER UTILITY 748,860.00 81,225.09 883,564.65 0.00 (134,704.65) 117.98 42435 RECYCLED WATER UTILITY 1,079,085.00 150,400.62 1,017,755.14 0.00 61,329.86 94.31 42600 MOTOR POOL RENTAL - OPS & MTCE 1,228.00 614.00 1,228.00 0.00 0.00 100.00 42660 MOTOR POOL RENTAL- 2,339.00 1,169.50 2,339.00 0.00 0.00 100.00 42900 PROF. & CONT. SVCS 403,429.00 31,861.28 248,908.24 0.00 154,520.76 61.69 42902 CUST CREDIT CRD PROCESSING FEE 310,000.00 79,983.14 502,701.11 0.00 (192,701.11) 162.16 42910 REFUSE DISPOSAL 0.00 0.00 (169.25) 0.00 169.25 0.00 42960 INDIRECT SPEC DST COUNTY ADMIN 839,519.41 12,877.23 374,333.56 0.00 465,185.85 44.58 LUISN Page: 6 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
43010 INSURANCE PREMIUMS 5,128,277.00 5,128,277.00 5,128,277.00 0.00 0.00 100.00 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 78,668.54 78,668.54 0.00 21,331.46 78.66 44614 INTERNAL SVC CHRG-INFO TECH 12,116,895.00 3,029,223.75 12,116,895.00 0.00 0.00 100.00 TOTAL FOR SERVICES-SUPPLIES 23,653,700.45 8,856,364.21 23,178,845.82 0.00 474,854.63 97.99 TOTAL FOR GENERAL GOVERNMENT 34,555,036.45 10,200,857.53 33,933,793.36 0.00 621,243.09 98.20 18 FINANCE
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 2,583,713.77 222,497.45 2,385,519.74 0.00 198,194.03 92.32 41103 OUT OF CLASS PAY 0.00 0.00 7,108.80 0.00 (7,108.80) 0.00 41140 FINAL LEAVE 31,645.33 0.00 42,796.13 0.00 (11,150.80) 135.23 41141 SP COMP-BILINGUAL 14,277.30 577.80 11,139.18 0.00 3,138.12 78.02 41300 OVERTIME 25,000.00 1,957.60 25,453.36 0.00 (453.36) 101.81 41410 AUTO ALLOWANCE 5,760.00 487.61 5,658.58 0.00 101.42 98.23 41500 DEFERRED COMPENSATION MATCH 31,459.00 5,859.26 20,507.59 0.00 10,951.41 65.18 41520 TIERED EMP DEF COMPENSATION 15,366.00 3,879.00 14,901.00 0.00 465.00 96.97 41530 TIERED RHS BENEFIT 17,215.00 4,522.50 16,627.50 0.00 587.50 96.58 41600 LONGEVITY 24,574.35 1,570.54 22,950.13 0.00 1,624.22 93.39 41660 TUITION REIMBURSEMENT 1,940.00 0.00 0.00 0.00 1,940.00 0.00 41700 ANNUAL LEAVE BUYBACK 46,212.00 0.00 45,863.55 0.00 348.45 99.24 41710 ANNUAL LEAVE OVER MAX 5,798.00 0.00 25,208.09 0.00 (19,410.09) 434.77 41910 PERS-NORMAL 302,381.80 25,819.45 279,537.61 0.00 22,844.19 92.44 41912 PERS-UNFUNDED 172,616.00 0.00 172,616.00 0.00 0.00 100.00 41920 MEDICARE 83,455.19 7,544.48 78,490.35 0.00 4,964.84 94.05 41929 SHORT TERM DISABILITY 8,267.87 884.53 9,748.61 0.00 (1,480.74) 117.90 41930 LONG TERM DISABILITY 17,569.26 1,485.23 16,186.33 0.00 1,382.93 92.12 41931 WORKERS COMP 36,521.32 3,065.20 33,162.96 0.00 3,358.36 90.80 41932 STATE UNEMPLOYMENT INSURANCE 2,476.14 204.99 2,322.46 0.00 153.68 93.79 41940 HEALTH INSURANCE 392,209.37 55,520.21 398,165.43 0.00 (5,956.06) 101.51 41945 OPT OUT HEALTH INSURANCE 51,792.00 2,285.73 37,061.29 0.00 14,730.71 71.55 41946 LIFE INSURANCE 20,928.21 1,827.08 19,338.83 0.00 1,589.38 92.40 41951 HEALTH ALLOWANCE CREDIT 0.00 1,346.81 10,304.56 0.00 (10,304.56) 0.00 41996 VACANCY FACTOR (119,029.00) 0.00 0.00 0.00 (119,029.00) 0.00 41997 BUDGETARY/PAYROLL 41,211.24 0.00 0.00 0.00 41,211.24 0.00 TOTAL FOR SALARIES-BENEFITS 3,813,360.15 341,335.47 3,680,668.08 0.00 132,692.07 96.52
SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 3,000.00 (51.10) 2,125.11 0.00 874.89 70.83 42055 COMPUTER EQUIPMENT & 1,000.00 0.00 211.18 0.00 788.82 21.11 42200 ADVERTISING EXPENSE 1,100.00 0.00 664.78 0.00 435.22 60.43 LUISN Page: 7 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
42300 WIRELESS COMMUNICATION 0.00 38.36 161.79 0.00 (161.79) 0.00 42320 POSTAGE & SHIPPING 12,000.00 2,511.31 11,774.12 0.00 225.88 98.11 42340 OFFICE SUPPLIES 4,000.00 1,824.97 4,958.36 0.00 (958.36) 123.95 42345 FIRST AID KIT SUPPLIES 100.00 0.00 83.15 0.00 16.85 83.15 42350 PROGRAM EXPENDITURES 5,860.00 5.20 4,043.45 0.00 1,816.55 69.00 42365 RECYCLED CONTENT PRODUCTS 700.00 0.00 636.32 0.00 63.68 90.90 42710 MILEAGE/VEHICLE EXP REIMB 200.00 0.00 0.00 0.00 200.00 0.00 42900 PROF. & CONT. SVCS 949,426.94 182,250.49 862,114.77 46,799.43 40,512.74 95.73 43100 MEMBERSHIP & DUES 6,480.00 1,750.00 4,660.00 0.00 1,820.00 71.91 43110 EMPLOYEE ENGAGEMENT 700.00 0.00 593.27 0.00 106.73 84.75 43200 CONFERENCE, TRAINING & TRAVEL 11,250.00 0.00 2,582.90 0.00 8,667.10 22.95 43713 BIOSOLIDS DISPOSAL/RECYCLE 0.00 184.58 184.58 0.00 (184.58) 0.00 TOTAL FOR SERVICES-SUPPLIES 995,816.94 188,513.81 894,793.78 46,799.43 54,223.73 94.55 TOTAL FOR FINANCE 4,809,177.09 529,849.28 4,575,461.86 46,799.43 186,915.80 96.11 19 ECONOMIC DEVELOPMENT
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 475,238.63 44,606.04 483,046.09 0.00 (7,807.46) 101.64 41141 SP COMP-BILINGUAL 3,676.50 638.86 7,413.66 0.00 (3,737.16) 201.64 41300 OVERTIME 0.00 0.00 34.01 0.00 (34.01) 0.00
41410 AUTO ALLOWANCE 5,472.00 463.22 5,375.56 0.00 96.44 98.23 41500 DEFERRED COMPENSATION MATCH 7,410.00 0.00 1,900.00 0.00 5,510.00 25.64 41520 TIERED EMP DEF COMPENSATION 2,340.00 585.00 2,340.00 0.00 0.00 100.00 41530 TIERED RHS BENEFIT 5,325.00 1,331.25 5,325.00 0.00 0.00 100.00 41600 LONGEVITY 0.00 116.93 474.98 0.00 (474.98) 0.00
41910 PERS-NORMAL 55,218.92 5,213.78 56,588.28 0.00 (1,369.36) 102.47 41912 PERS-UNFUNDED 29,921.00 0.00 29,921.00 0.00 0.00 100.00 41920 MEDICARE 14,617.76 1,481.86 14,937.61 0.00 (319.85) 102.18 41929 SHORT TERM DISABILITY 1,520.77 175.41 1,968.74 0.00 (447.97) 129.45 41930 LONG TERM DISABILITY 3,231.62 285.77 3,259.81 0.00 (28.19) 100.87 41931 WORKERS COMP 6,704.82 631.61 6,845.71 0.00 (140.89) 102.10 41932 STATE UNEMPLOYMENT INSURANCE 435.95 41.46 451.78 0.00 (15.83) 103.63 41940 HEALTH INSURANCE 94,673.19 7,547.66 74,818.65 0.00 19,854.54 79.02 41946 LIFE INSURANCE 3,849.48 361.33 3,904.07 0.00 (54.59) 101.41 41951 HEALTH ALLOWANCE CREDIT 0.00 230.60 2,228.77 0.00 (2,228.77) 0.00 TOTAL FOR SALARIES-BENEFITS 709,635.64 63,710.78 700,833.72 0.00 8,801.92 98.75
SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 41,326.31 3,269.70 31,889.85 4,635.57 4,800.89 88.38 42020 MINOR EQUIPMENT & FURNITURE 1,500.00 360.48 445.28 0.00 1,054.72 29.68 42055 COMPUTER EQUIPMENT & 2,000.00 0.00 1,142.03 0.00 857.97 57.10 LUISN Page: 8 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
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 11.99 0.00 7,488.01 0.15 42220 PROMOTIONAL/PUBLIC OUTREACH 25,015.80 3,131.91 32,039.18 0.00 (7,023.38) 128.07 42300 WIRELESS COMMUNICATION 2,500.00 191.80 2,116.86 0.00 383.14 84.67 42320 POSTAGE & SHIPPING 500.00 0.00 353.77 0.00 146.23 70.75 42340 OFFICE SUPPLIES 2,500.00 484.82 1,544.77 0.00 955.23 61.79 42345 FIRST AID KIT SUPPLIES 100.00 0.00 9.85 0.00 90.15 9.85 42350 PROGRAM EXPENDITURES 1,500.00 0.00 667.62 0.00 832.38 44.50 42410 ELECTRIC UTILITY 0.00 1,144.67 13,198.86 0.00 (13,198.86) 0.00 42430 WATER UTILITY 0.00 0.00 (271.75) 0.00 271.75 0.00 42710 MILEAGE/VEHICLE EXP REIMB 696.00 0.00 99.32 0.00 596.68 14.27 42900 PROF. & CONT. SVCS 130,295.00 22,500.00 156,238.60 29,835.98 (55,779.58) 142.81 43100 MEMBERSHIP & DUES 14,780.13 0.00 2,686.13 0.00 12,094.00 18.17 43200 CONFERENCE, TRAINING & TRAVEL 27,900.00 934.12 6,224.83 0.00 21,675.17 22.31 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 32,017.50 248,397.19 34,471.55 47,419.50 85.64 TOTAL FOR ECONOMIC DEVELOPMENT 1,039,923.88 95,728.28 949,230.91 34,471.55 56,221.42 94.59 20 LEGAL AND RISK MANAGEMENT
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,209,766.10 111,003.85 1,214,440.02 0.00 (4,673.92) 100.38 41141 SP COMP-BILINGUAL 3,870.00 327.62 3,801.88 0.00 68.12 98.23 41200 TEMPORARY EMPLOYEES 70,367.12 7,699.33 29,679.12 0.00 40,688.00 42.17 41410 AUTO ALLOWANCE 17,280.00 1,487.22 17,150.29 0.00 129.71 99.24 41500 DEFERRED COMPENSATION MATCH 33,000.00 2,425.00 9,670.00 0.00 23,330.00 29.30 41510 PST DEFERRED COMPENSATION 914.77 100.10 385.83 0.00 528.94 42.17 41520 TIERED EMP DEF COMPENSATION 3,000.00 6,775.36 26,665.36 0.00 (23,665.36) 888.84 41530 TIERED RHS BENEFIT 10,000.00 2,525.00 10,075.00 0.00 (75.00) 100.75 41600 LONGEVITY 9,400.00 826.35 8,843.94 0.00 556.06 94.08 41700 ANNUAL LEAVE BUYBACK 53,339.00 0.00 53,338.80 0.00 0.20 100.00 41710 ANNUAL LEAVE OVER MAX 0.00 0.00 54.48 0.00 (54.48) 0.00 41910 PERS-NORMAL 141,016.06 12,891.19 141,442.32 0.00 (426.26) 100.30 41912 PERS-UNFUNDED 71,193.00 0.00 71,193.00 0.00 0.00 100.00 41920 MEDICARE 41,192.28 4,203.71 44,180.20 0.00 (2,987.92) 107.25 41929 SHORT TERM DISABILITY 3,871.26 397.32 4,921.33 0.00 (1,050.07) 127.12 41930 LONG TERM DISABILITY 8,226.41 632.36 8,135.56 0.00 90.85 98.89 41931 WORKERS COMP 39,832.29 3,651.79 39,069.67 0.00 762.62 98.08 41932 STATE UNEMPLOYMENT INSURANCE 1,240.59 110.06 1,214.98 0.00 25.61 97.93 41940 HEALTH INSURANCE 104,900.40 9,575.33 92,709.89 0.00 12,190.51 88.37 41945 OPT OUT HEALTH INSURANCE 14,400.00 1,371.43 13,842.86 0.00 557.14 96.13 41946 LIFE INSURANCE 9,798.64 899.11 9,836.89 0.00 (38.25) 100.39 LUISN Page: 9 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41951 HEALTH ALLOWANCE CREDIT 0.00 486.50 5,012.72 0.00 (5,012.72) 0.00 41997 BUDGETARY/PAYROLL (8,584.42) 0.00 0.00 0.00 (8,584.42) 0.00 TOTAL FOR SALARIES-BENEFITS 1,838,023.50 167,388.63 1,805,664.14 0.00 32,359.36 98.23
SERVICES-SUPPLIES
42055 COMPUTER EQUIPMENT & 4,360.00 0.00 770.69 0.00 3,589.31 17.67 42300 WIRELESS COMMUNICATION 2,220.00 182.95 1,953.41 0.00 266.59 87.99 42320 POSTAGE & SHIPPING 450.00 14.97 115.03 0.00 334.97 25.56 42340 OFFICE SUPPLIES 1,600.00 254.92 839.70 0.00 760.30 52.48 42345 FIRST AID KIT SUPPLIES 100.00 0.00 38.34 0.00 61.66 38.34 42710 MILEAGE/VEHICLE EXP REIMB 100.00 0.00 0.00 0.00 100.00 0.00 42900 PROF. & CONT. SVCS 350.00 80.00 280.00 0.00 70.00 80.00 43100 MEMBERSHIP & DUES 3,675.00 0.00 3,582.00 0.00 93.00 97.46 43200 CONFERENCE, TRAINING & TRAVEL 7,860.00 342.72 513.72 0.00 7,346.28 6.53 43400 LEGAL SERVICES-SPECIAL COUNSEL 95,000.00 12,519.88 73,303.52 0.00 21,696.48 77.16 43410 LEGAL RESEARCH 17,700.00 1,588.65 17,423.60 3,240.76 (2,964.36) 116.74 43430 LITIGATION EXPENSE 120,000.00 20,843.01 97,622.04 7,294.45 15,083.51 87.43 TOTAL FOR SERVICES-SUPPLIES 253,415.00 35,827.10 196,442.05 10,535.21 46,437.74 81.67 TOTAL FOR LEGAL AND RISK MANAGEMENT2,091,438.50 203,215.73 2,002,106.19 10,535.21 78,797.10 96.23 21 PLANNING & DEVELOPMENT
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 4,258,156.96 340,529.15 3,778,985.96 0.00 479,171.00 88.74 41103 OUT OF CLASS PAY 0.00 0.00 852.80 0.00 (852.80) 0.00 41140 FINAL LEAVE 78,260.76 0.00 105,837.35 0.00 (27,576.59) 135.23 41141 SP COMP-BILINGUAL 26,721.22 2,868.34 30,157.61 0.00 (3,436.39) 112.86 41200 TEMPORARY EMPLOYEES 68,718.56 19,690.39 56,663.83 0.00 12,054.73 82.45 41300 OVERTIME 77,400.00 5,640.26 78,714.41 0.00 (1,314.41) 101.69 41320 COMP TIME 0.00 148.53 1,188.03 0.00 (1,188.03) 0.00 41410 AUTO ALLOWANCE 5,760.00 0.00 4,342.28 0.00 1,417.72 75.38 41500 DEFERRED COMPENSATION MATCH 35,027.00 2,130.40 26,648.59 0.00 8,378.41 76.08 41510 PST DEFERRED COMPENSATION 893.34 0.00 0.00 0.00 893.34 0.00 41520 TIERED EMP DEF COMPENSATION 23,814.00 5,428.50 21,048.06 0.00 2,765.94 88.38 41530 TIERED RHS BENEFIT 11,990.00 2,822.50 11,518.01 0.00 471.99 96.06 41600 LONGEVITY 21,959.86 1,057.48 17,337.24 0.00 4,622.62 78.94 41660 TUITION REIMBURSEMENT 11,330.00 0.00 1,457.82 0.00 9,872.18 12.86 41700 ANNUAL LEAVE BUYBACK 110,459.85 0.00 109,691.51 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 39,696.37 440,756.24 0.00 55,822.21 88.75 41912 PERS-UNFUNDED 258,001.00 0.00 258,001.00 0.00 0.00 100.00 41920 MEDICARE 137,029.65 11,798.34 126,836.50 0.00 10,193.15 92.56 LUISN Page: 10 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41929 SHORT TERM DISABILITY 13,626.07 1,353.87 15,525.47 0.00 (1,899.40) 113.93 41930 LONG TERM DISABILITY 28,955.47 2,290.84 25,795.35 0.00 3,160.12 89.08 41931 WORKERS COMP 97,659.14 7,691.50 82,187.85 0.00 15,471.29 84.15 41932 STATE UNEMPLOYMENT INSURANCE 4,133.74 335.12 3,818.67 0.00 315.07 92.37 41940 HEALTH INSURANCE 778,608.12 56,566.43 527,352.72 0.00 251,255.40 67.73 41945 OPT OUT HEALTH INSURANCE 23,640.00 4,697.14 40,933.20 0.00 (17,293.20) 173.15 41946 LIFE INSURANCE 34,491.67 2,789.34 30,788.43 0.00 3,703.24 89.26 41951 HEALTH ALLOWANCE CREDIT 0.00 1,563.87 15,270.16 0.00 (15,270.16) 0.00 41996 VACANCY FACTOR (510,283.00) 0.00 0.00 0.00 (510,283.00) 0.00 TOTAL FOR SALARIES-BENEFITS 6,096,997.86 509,098.37 5,811,709.09 0.00 285,288.77 95.32
SERVICES-SUPPLIES
42001 APPOINTED OFFICIAL STIPEND 6,000.00 400.00 2,550.00 0.00 3,450.00 42.50 42010 SUBSCRIPTIONS 510.00 0.00 234.00 0.00 276.00 45.88 42011 SCAN/MICROFIL/MAPPING SVCS 23,000.00 9,470.89 10,307.33 0.00 12,692.67 44.81 42014 ELECTRONIC INFO RESOURCES 6,980.00 44.58 7,385.32 0.00 (405.32) 105.80 42020 MINOR EQUIPMENT & FURNITURE 3,430.00 181.02 1,803.56 0.00 1,626.44 52.58 42033 CONSTRUCTION MATERIALS 1,500.00 399.22 1,015.06 0.00 484.94 67.67 42034 SAFETY MATERIALS/CONSTRUCTION 1,400.00 0.00 777.78 0.00 622.22 55.55 42055 COMPUTER EQUIPMENT & 79,950.01 247.79 81,951.77 0.00 (2,001.76) 102.50 42100 UNIFORM EXPENSE 5,270.00 937.43 2,417.53 0.00 2,852.47 45.87 42101 SAFETY SHOES - MOU ITEM 7,524.00 1,198.53 5,004.44 0.00 2,519.56 66.51 42105 PROTECTIVE CLOTHING 0.00 42.89 42.89 0.00 (42.89) 0.00 42200 ADVERTISING EXPENSE 11,000.00 701.61 4,358.27 0.00 6,641.73 39.62 42300 WIRELESS COMMUNICATION 9,600.00 1,488.40 13,870.47 0.00 (4,270.47) 144.48 42305 PBLC SFTY RADIO COMMUNICATION 2,304.00 385.60 2,506.40 0.00 (202.40) 108.78 42320 POSTAGE & SHIPPING 16,250.00 1,045.17 10,892.45 0.00 5,357.55 67.03 42340 OFFICE SUPPLIES 11,000.00 4,139.55 13,208.05 0.00 (2,208.05) 120.07 42345 FIRST AID KIT SUPPLIES 200.00 0.00 35.31 0.00 164.69 17.65 42350 PROGRAM EXPENDITURES 15,250.00 965.27 8,844.44 0.00 6,405.56 57.99 42360 CLEANING/JANITORIAL SUPPLIES 800.00 0.00 190.19 0.00 609.81 23.77 42365 RECYCLED CONTENT PRODUCTS 0.00 0.00 2,496.32 0.00 (2,496.32) 0.00 42600 MOTOR POOL RENTAL - OPS & MTCE 60,223.00 30,111.50 60,223.00 0.00 0.00 100.00 42660 MOTOR POOL RENTAL- 92,144.00 46,072.00 92,144.00 0.00 0.00 100.00 42710 MILEAGE/VEHICLE EXP REIMB 370.00 0.00 0.00 0.00 370.00 0.00 42800 EQUIPMENT MAINTENANCE 1,800.00 0.00 602.10 0.00 1,197.90 33.45 42900 PROF. & CONT. SVCS 2,335,699.47 281,221.18 1,430,338.85 58,585.00 846,775.62 63.74 42906 OTHER GOVT AGENCY FEES 35,000.00 0.00 38,616.50 0.00 (3,616.50) 110.33 43100 MEMBERSHIP & DUES 10,390.00 100.00 5,159.00 0.00 5,231.00 49.65 43200 CONFERENCE, TRAINING & TRAVEL 22,860.00 9,231.17 20,841.00 0.00 2,019.00 91.16 43400 LEGAL SERVICES-SPECIAL COUNSEL 30,000.00 1,672.80 32,698.07 0.00 (2,698.07) 108.99 LUISN Page: 11 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
43500 BOOKS 15,600.00 144.09 15,890.07 0.00 (290.07) 101.85 43713 BIOSOLIDS DISPOSAL/RECYCLE 0.00 136.73 136.73 0.00 (136.73) 0.00 43724 OUTSIDE SERVICES - LABOR 274,479.96 21,300.00 82,660.59 139,536.78 52,282.59 80.95 44100 INTEREST EXPENSE 0.00 0.00 86.41 0.00 (86.41) 0.00 TOTAL FOR SERVICES-SUPPLIES 3,080,534.44 411,637.42 1,949,287.90 198,121.78 933,124.76 69.70 TOTAL FOR PLANNING & DEVELOPMENT DEPT9,177,532.30 920,735.79 7,760,996.99 198,121.78 1,218,413.53 86.72 30 FIRE
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 13,562,574.36 1,244,963.69 13,357,765.77 0.00 204,808.59 98.48 41101 SPECIAL ASSIGNMENT PAY 0.00 0.00 2,005.39 0.00 (2,005.39) 0.00 41141 SP COMP-BILINGUAL 52,849.44 4,639.16 51,390.33 0.00 1,459.11 97.23 41149 SP COMP-PARAMEDIC CQI COORD 0.00 517.19 5,987.90 0.00 (5,987.90) 0.00 41150 SP COMP-HAZRDOUS PAY 71,238.00 5,636.24 67,103.37 0.00 4,134.63 94.19 41151 SP COMP-SECONDARY MEDIC 173,702.34 16,882.29 189,646.77 0.00 (15,944.43) 109.17 41153 SP COMP-ACTING FIRE ENG 0.00 65.52 450.00 0.00 (450.00) 0.00 41154 SP COMP-ACTING FIRE CAPT 0.00 72.22 588.36 0.00 (588.36) 0.00 41155 SP COMP-ACTING BATTALION CHIEF 0.00 0.00 722.88 0.00 (722.88) 0.00 41200 TEMPORARY EMPLOYEES 68,753.71 6,314.22 35,074.31 0.00 33,679.40 51.01 41300 OVERTIME 1,161,361.65 79,824.53 1,386,844.14 0.00 (225,482.49) 119.41 41310 OVERTIME - FLSA 24 DAY CYCLE 324,924.19 30,087.53 337,679.06 0.00 (12,754.87) 103.92 41330 CONSTANT STAFF LEVELS-OT FIRE 5,599,139.50 372,016.62 4,719,977.90 0.00 879,161.60 84.29 41350 OVERTIME - TRAINING 394,597.50 67,877.32 453,008.07 0.00 (58,410.57) 114.80 41400 SPECIAL DUTY PAY 57,401.35 3,698.20 23,033.87 0.00 34,367.48 40.12 41420 FIRE HOLIDAY PAY 699,264.47 67,716.10 610,161.02 0.00 89,103.45 87.25 41500 DEFERRED COMPENSATION MATCH 3,400.00 140.00 3,135.00 0.00 265.00 92.20 41510 PST DEFERRED COMPENSATION 893.80 27.78 324.98 0.00 568.82 36.35 41520 TIERED EMP DEF COMPENSATION 2,400.00 600.00 2,400.00 0.00 0.00 100.00 41530 TIERED RHS BENEFIT 487,600.00 128,150.00 493,850.00 0.00 (6,250.00) 101.28 41600 LONGEVITY 358,602.94 33,289.33 359,351.24 0.00 (748.30) 100.20 41660 TUITION REIMBURSEMENT 29,610.00 6,965.00 109,072.82 0.00 (79,462.82) 368.36 41670 BODY SCAN REIMBURSEMENT 51,500.00 1,999.20 3,998.40 0.00 47,501.60 7.76 41700 ANNUAL LEAVE BUYBACK 47,522.00 0.00 45,045.32 0.00 2,476.68 94.78 41710 ANNUAL LEAVE OVER MAX 28,390.00 0.00 35,110.62 0.00 (6,720.62) 123.67 41800 UNIFORM ALLOWANCE 2,200.00 193.42 2,206.17 0.00 (6.17) 100.28 41910 PERS-NORMAL 3,066,698.49 293,960.06 3,068,200.84 0.00 (1,502.35) 100.04 41912 PERS-UNFUNDED 1,200,203.00 0.00 1,200,203.00 0.00 0.00 100.00 41920 MEDICARE 444,860.58 28,713.45 322,084.04 0.00 122,776.54 72.40 41929 SHORT TERM DISABILITY 43,400.07 4,987.17 54,540.47 0.00 (11,140.40) 125.66 41930 LONG TERM DISABILITY 92,225.50 8,401.42 90,591.46 0.00 1,634.04 98.22 41931 WORKERS COMP 1,485,539.16 135,423.63 1,417,715.56 0.00 67,823.60 95.43 LUISN Page: 12 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41932 STATE UNEMPLOYMENT INSURANCE 19,771.66 1,731.92 19,353.69 0.00 417.97 97.88 41940 HEALTH INSURANCE 2,312,272.32 216,435.64 1,978,210.74 0.00 334,061.58 85.55 41945 OPT OUT HEALTH INSURANCE 93,600.00 10,057.11 103,992.81 0.00 (10,392.81) 111.10 41946 LIFE INSURANCE 109,857.42 10,333.73 108,237.71 0.00 1,619.71 98.52 41951 HEALTH ALLOWANCE CREDIT 0.00 884.32 15,938.15 0.00 (15,938.15) 0.00 41997 BUDGETARY/PAYROLL (14,344.54) 0.00 0.00 0.00 (14,344.54) 0.00 TOTAL FOR SALARIES-BENEFITS 32,032,008.91 2,782,604.01 30,675,002.16 0.00 1,357,006.75 95.76
SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 7,600.00 (1,175.00) 952.17 0.00 6,647.83 12.52 42020 MINOR EQUIPMENT & FURNITURE 212,192.01 13,934.95 209,406.99 10,044.00 (7,258.98) 103.42 42025 HOSE AND APPLIANCE 35,000.00 11,851.93 35,677.97 0.00 (677.97) 101.93 42026 HAZMAT EQUIPMENT 20,000.00 (21.11) 22,043.08 0.00 (2,043.08) 110.21 42027 TECHNICAL RESCUE EQUIPMENT 25,500.00 0.00 24,919.10 0.00 580.90 97.72 42028 SCBA BREATHING APPARATUS 16,075.00 4,996.39 7,695.79 4,761.38 3,617.83 77.49 42055 COMPUTER EQUIPMENT & 2,622.00 132.58 2,439.55 0.00 182.45 93.04 42100 UNIFORM EXPENSE 62,510.83 2,881.51 66,219.61 0.00 (3,708.78) 105.93 42101 SAFETY SHOES - MOU ITEM 3,800.00 0.00 1,294.18 0.00 2,505.82 34.05 42105 PROTECTIVE CLOTHING 226,260.00 118,346.23 239,513.73 5,378.50 (18,632.23) 108.23 42110 EMS SUPPLIES 135,287.38 9,339.03 120,086.60 14,635.65 565.13 99.58 42200 ADVERTISING EXPENSE 250.00 19.57 196.82 0.00 53.18 78.72 42300 WIRELESS COMMUNICATION 42,365.00 1,694.06 21,589.75 0.00 20,775.25 50.96 42305 PBLC SFTY RADIO COMMUNICATION 20,249.19 (192.80) 443.97 0.00 19,805.22 2.19 42310 PHONES, FAX, ISDN LINES 6,200.00 500.87 3,671.87 0.00 2,528.13 59.22 42320 POSTAGE & SHIPPING 1,133.68 183.01 1,385.25 0.00 (251.57) 122.19 42340 OFFICE SUPPLIES 8,030.00 512.79 7,829.99 0.00 200.01 97.50 42350 PROGRAM EXPENDITURES 131,255.32 (50,085.59) 140,390.02 8,156.25 (17,290.95) 113.17 42360 CLEANING/JANITORIAL SUPPLIES 23,800.00 982.36 17,335.64 0.00 6,464.36 72.83 42365 RECYCLED CONTENT PRODUCTS 2,000.00 253.46 6,779.28 0.00 (4,779.28) 338.96 42441 UNLEADED FUEL 0.00 (213.88) (178.67) 0.00 178.67 0.00 42600 MOTOR POOL RENTAL - OPS & MTCE 933,590.00 466,795.00 933,590.00 0.00 0.00 100.00 42605 RETAINED VEHICLE EXPENSE 20,830.00 10,415.00 20,830.00 0.00 0.00 100.00 42610 DIRECT VEHICLE EXPENSE 7,150.00 382.86 5,635.56 0.00 1,514.44 78.81 42650 TABLET RENTAL RATES 83,800.00 41,900.00 83,800.00 0.00 0.00 100.00 42660 MOTOR POOL RENTAL- 647,745.00 323,872.50 647,745.00 0.00 0.00 100.00 42700 OTHER EQUIPMENT RENTAL 2,060.00 1,097.09 2,542.94 0.00 (482.94) 123.44 42800 EQUIPMENT MAINTENANCE 17,929.32 5,634.59 16,108.82 0.00 1,820.50 89.84 42810 BUILDING MAINTENANCE 33,250.05 19,963.00 33,160.45 0.00 89.60 99.73 42900 PROF. & CONT. SVCS 509,277.34 58,272.46 396,891.72 12,332.84 100,052.78 80.35 42907 EMS SUBSCRIPTION ADMIN 76,172.08 76,172.08 76,172.08 0.00 0.00 100.00 43100 MEMBERSHIP & DUES 12,713.00 13,137.39 19,135.62 0.00 (6,422.62) 150.52 LUISN Page: 13 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
43200 CONFERENCE, TRAINING & TRAVEL 153,691.43 27,191.59 228,357.30 0.00 (74,665.87) 148.58 43500 BOOKS 5,500.00 43.40 5,437.42 0.00 62.58 98.86
43600 DISASTER PREPAREDNESS 15,769.53 418.58 4,385.66 41.81 11,342.06 28.07 43713 BIOSOLIDS DISPOSAL/RECYCLE 0.00 666.97 666.97 0.00 (666.97) 0.00 43716 JOB REQ CERTIFICATES & LICENSE 30,607.95 1,619.00 13,303.65 0.00 17,304.30 43.46 TOTAL FOR SERVICES-SUPPLIES 3,532,216.11 1,161,521.87 3,417,455.88 55,350.43 59,409.80 98.31
CAPITAL OUTLAY
45100 LICENSED VEHICLES 586.32 0.00 0.00 0.00 586.32 0.00 45200 MACHINERY, EQUIPMENT, & FIXTUR 67,128.37 0.00 67,128.37 0.00 0.00 100.00 TOTAL FOR CAPITAL OUTLAY 67,714.69 0.00 67,128.37 0.00 586.32 99.13 TOTAL FOR FIRE 35,631,939.71 3,944,125.88 34,159,586.41 55,350.43 1,417,002.87 96.02 32 POLICE
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 21,655,522.81 998,660.68 20,452,849.02 0.00 1,202,673.79 94.44 41101 SPECIAL ASSIGNMENT PAY 0.00 4.66 3,993.53 0.00 (3,993.53) 0.00 41102 SHIFT DIFFERENTIAL 106,000.00 9,640.97 106,377.52 0.00 (377.52) 100.35 41140 FINAL LEAVE 153,431.48 4,158.46 207,495.83 0.00 (54,064.35) 135.23 41141 SP COMP-BILINGUAL 195,798.70 17,805.96 217,250.36 0.00 (21,451.66) 110.95 41143 SP COMP-CGEA TRAINING OFFICER 0.00 459.29 2,650.76 0.00 (2,650.76) 0.00 41145 SP COMP-LEAD RECORDS TECH 4,329.96 0.00 0.00 0.00 4,329.96 0.00 41157 SP COMP-ACCIDENT INVESTIGATION 11,965.60 1,080.68 13,012.67 0.00 (1,047.07) 108.75 41158 SP COMP-MOTOR OFFICER 29,422.91 2,636.06 35,537.06 0.00 (6,114.15) 120.78 41159 SP COMP-INTERMEDIATE POST 66,681.09 (7,677.30) 70,606.16 0.00 (3,925.07) 105.88 41160 SP COMP-ADVANCED POST 788,165.05 35,620.14 797,527.48 0.00 (9,362.43) 101.18 41162 SP COMP-MGMT POST 56,398.39 5,938.37 76,106.58 0.00 (19,708.19) 134.94 41164 SP COMP-CANINE PAY 24,587.82 1,915.72 28,094.51 0.00 (3,506.69) 114.26 41165 SP COMP-SCHOOL RESOURCE OFFCR 17,761.39 1,846.13 24,525.46 0.00 (6,764.07) 138.08 41166 SP COMP-INVESTIGATIVE UNIT 12,895.72 2,558.15 30,419.94 0.00 (17,524.22) 235.89 41167 SP COMP-TRAFFIC CPL/SGT 8,111.41 1,300.40 10,057.85 0.00 (1,946.44) 123.99 41168 SP COMP-RELIEF WATCH CMND 15,835.80 2,180.14 20,454.78 0.00 (4,618.98) 129.16 41171 SP COMP-SR DETECTIVE 32,239.30 4,076.10 43,683.22 0.00 (11,443.92) 135.49 41172 SP COMP-COMMERCIAL 5,722.75 524.62 5,886.75 0.00 (164.00) 102.86 41173 SP COMP-PACT TEAM 11,552.92 248.48 6,563.27 0.00 4,989.65 56.81 41174 SP COMP-PERSONNEL OFFICER 8,111.41 805.32 3,853.40 0.00 4,258.01 47.50 41175 SP COMP-CAPTAINS ADJUTANT 8,111.41 697.60 7,935.01 0.00 176.40 97.82 41176 SP COMP-DETECTIVE SGT 16,065.96 1,785.32 23,829.80 0.00 (7,763.84) 148.32 41177 SP COMP-PROFESSIONAL STND UNIT 8,111.41 732.44 8,744.45 0.00 (633.04) 107.80 41178 SP COMP-PERSONNEL & TRAINING 14,275.55 1,051.92 21,200.42 0.00 (6,924.87) 148.50 41179 SP COMP-TRAINING OFFICER 5,982.80 3,075.09 42,778.94 0.00 (36,796.14) 715.03 LUISN Page: 14 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41180 SP COMP-YOUTH DIVERSION 14,559.27 1,314.74 15,571.53 0.00 (1,012.26) 106.95 41183 SP COMP-HOPE-HMLS OUTRCH & 22,314.40 2,271.42 28,137.49 0.00 (5,823.09) 126.09 41184 SP COMP-FLEX TEAM OFFICER/CORP 24,864.32 1,999.95 26,159.29 0.00 (1,294.97) 105.20 41185 SP COMP-DRONE SP ASSIGN PAY 6,289.63 567.96 6,545.29 0.00 (255.66) 104.06 41200 TEMPORARY EMPLOYEES 186,973.65 8,118.20 100,530.58 0.00 86,443.07 53.76 41300 OVERTIME 4,643,848.41 436,460.80 5,208,344.56 0.00 (564,496.15) 112.15 41310 OVERTIME - FLSA 24 DAY CYCLE 2,557.00 16.88 4,771.91 0.00 (2,214.91) 186.62 41320 COMP TIME 742,490.00 51,071.16 764,925.42 0.00 (22,435.42) 103.02 41400 SPECIAL DUTY PAY 113,715.00 4,269.35 48,705.44 0.00 65,009.56 42.83 41500 DEFERRED COMPENSATION MATCH 51,550.00 6,742.02 43,391.43 0.00 8,158.57 84.17 41510 PST DEFERRED COMPENSATION 1,896.84 105.58 1,297.61 0.00 599.23 68.40 41520 TIERED EMP DEF COMPENSATION 40,500.00 10,675.00 41,525.00 0.00 (1,025.00) 102.53 41530 TIERED RHS BENEFIT 587,033.33 143,625.00 580,250.00 0.00 6,783.33 98.84 41600 LONGEVITY 457,437.07 43,088.11 492,774.63 0.00 (35,337.56) 107.72 41601 MARKSMANSHIP 52,920.00 4,479.32 52,887.02 0.00 32.98 99.93 41660 TUITION REIMBURSEMENT 16,270.00 2,754.00 33,312.00 0.00 (17,042.00) 204.74 41700 ANNUAL LEAVE BUYBACK 505,259.00 0.00 460,103.78 0.00 45,155.22 91.06 41710 ANNUAL LEAVE OVER MAX 64,910.00 0.00 89,624.94 0.00 (24,714.94) 138.07 41800 UNIFORM ALLOWANCE 456,660.00 37,614.57 436,529.16 0.00 20,130.84 95.59 41910 PERS-NORMAL 4,931,552.45 427,537.43 5,222,858.97 0.00 (291,306.52) 105.90 41912 PERS-UNFUNDED 2,339,642.00 0.00 2,339,642.00 0.00 0.00 100.00 41920 MEDICARE 894,461.46 83,929.92 943,176.66 0.00 (48,715.20) 105.44 41929 SHORT TERM DISABILITY 69,297.59 7,446.61 83,778.27 0.00 (14,480.68) 120.89 41930 LONG TERM DISABILITY 147,257.62 7,890.70 136,057.49 0.00 11,200.13 92.39 41931 WORKERS COMP 1,869,523.41 169,145.71 1,922,557.69 0.00 (53,034.28) 102.83 41932 STATE UNEMPLOYMENT INSURANCE 27,248.97 2,409.06 28,385.24 0.00 (1,136.27) 104.16 41940 HEALTH INSURANCE 3,234,727.56 307,531.22 2,749,334.62 0.00 485,392.94 84.99 41945 OPT OUT HEALTH INSURANCE 267,600.00 26,757.41 283,927.62 0.00 (16,327.62) 106.10 41946 LIFE INSURANCE 176,147.67 15,408.57 166,280.69 0.00 9,866.98 94.39 41951 HEALTH ALLOWANCE CREDIT 0.00 3,454.33 37,246.73 0.00 (37,246.73) 0.00 41996 VACANCY FACTOR (133,799.00) 0.00 0.00 0.00 (133,799.00) 0.00 41997 BUDGETARY/PAYROLL (93,541.37) 0.00 0.00 0.00 (93,541.37) 0.00 41999 PAYROLL SUSPENSE 0.00 43,592.00 451,270.38 0.00 (451,270.38) 0.00 TOTAL FOR SALARIES-BENEFITS 44,979,247.92 2,941,402.42 45,061,338.21 0.00 (82,090.29) 100.18
SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 2,700.00 260.00 1,261.88 0.00 1,438.12 46.73 42020 MINOR EQUIPMENT & FURNITURE 370,858.85 73,015.88 355,408.74 27,901.69 (12,451.58) 103.35 42030 BUILDING MAINTENANCE SUPPLIES 0.00 18.93 18.93 0.00 (18.93) 0.00 42033 CONSTRUCTION MATERIALS 0.00 3.81 2,514.17 0.00 (2,514.17) 0.00 42034 SAFETY MATERIALS/CONSTRUCTION 275.00 107.71 510.31 0.00 (235.31) 185.56 LUISN Page: 15 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
42055 COMPUTER EQUIPMENT & 19,785.00 804.15 20,675.23 0.00 (890.23) 104.49 42100 UNIFORM EXPENSE 91,594.90 14,232.28 127,244.79 2,520.08 (38,169.97) 141.67 42101 SAFETY SHOES - MOU ITEM 10,825.00 0.00 3,456.81 0.00 7,368.19 31.93 42105 PROTECTIVE CLOTHING 28,980.00 18,937.72 49,229.43 0.00 (20,249.43) 169.87 42300 WIRELESS COMMUNICATION 62,154.00 2,798.97 23,892.71 0.00 38,261.29 38.44 42305 PBLC SFTY RADIO COMMUNICATION 232,517.00 33,981.00 239,308.54 0.00 (6,791.54) 102.92 42310 PHONES, FAX, ISDN LINES 35,200.00 2,112.37 20,925.34 0.00 14,274.66 59.44 42320 POSTAGE & SHIPPING 21,490.00 1,071.55 13,105.77 0.00 8,384.23 60.98 42340 OFFICE SUPPLIES 44,455.00 7,562.27 25,687.60 0.00 18,767.40 57.78 42345 FIRST AID KIT SUPPLIES 200.00 17.14 56.40 0.00 143.60 28.20 42350 PROGRAM EXPENDITURES 381,185.19 28,825.11 397,175.37 0.00 (15,990.18) 104.19 42360 CLEANING/JANITORIAL SUPPLIES 15,101.00 1,836.66 21,429.82 0.00 (6,328.82) 141.90 42365 RECYCLED CONTENT PRODUCTS 2,000.00 840.17 6,025.20 0.00 (4,025.20) 301.26 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 2,937,149.00 0.00 9,490.00 99.67 42640 MDC RENTAL RATES 478,897.00 239,448.50 478,897.00 0.00 0.00 100.00 42660 MOTOR POOL RENTAL- 1,338,821.00 666,378.00 1,332,756.00 0.00 6,065.00 99.54 42800 EQUIPMENT MAINTENANCE 76,121.00 0.00 72,910.86 0.00 3,210.14 95.78 42810 BUILDING MAINTENANCE 3,600.00 33.89 541.80 0.00 3,058.20 15.05 42840 FACILITY RENTALS 2,000.00 0.00 0.00 0.00 2,000.00 0.00 42900 PROF. & CONT. SVCS 1,594,765.73 173,364.73 1,295,927.66 131,151.02 167,687.05 89.48 42905 SPECIAL INVESTIGATIONS 17,500.00 395.00 7,045.00 0.00 10,455.00 40.25 43100 MEMBERSHIP & DUES 11,483.00 477.90 18,753.84 0.00 (7,270.84) 163.31 43200 CONFERENCE, TRAINING & TRAVEL 89,193.57 4,752.87 100,466.94 0.00 (11,273.37) 112.63 43220 P.O.S.T. CONFERENCE & TRAINING 61,911.00 8,958.86 125,991.23 0.00 (64,080.23) 203.50 43715 REGULATORY PERMIT & USE FEES 705.00 0.00 0.00 0.00 705.00 0.00 TOTAL FOR SERVICES-SUPPLIES 7,940,958.24 2,748,809.97 7,678,366.37 161,572.79 101,019.08 98.72
CAPITAL OUTLAY
TOTAL FOR CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL FOR POLICE 52,920,206.16 5,690,212.39 52,739,704.58 161,572.79 18,928.79 99.96 39 PUBLIC WORKS
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 2,243,382.33 190,636.77 1,910,080.85 0.00 333,301.48 85.14 41102 SHIFT DIFFERENTIAL 0.00 0.00 15.52 0.00 (15.52) 0.00 41140 FINAL LEAVE 90,146.43 77,213.27 121,911.15 0.00 (31,764.72) 135.23 41141 SP COMP-BILINGUAL 19,070.25 1,923.47 19,378.36 0.00 (308.11) 101.61 41200 TEMPORARY EMPLOYEES 37,559.80 734.11 9,857.81 0.00 27,701.99 26.24 41300 OVERTIME 110,100.00 9,320.59 145,376.52 0.00 (35,276.52) 132.04 41320 COMP TIME 4,500.00 0.00 7,889.95 0.00 (3,389.95) 175.33 LUISN Page: 16 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41400 SPECIAL DUTY PAY 52,829.75 2,568.21 31,847.02 0.00 20,982.73 60.28 41410 AUTO ALLOWANCE 3,052.80 180.90 2,921.50 0.00 131.30 95.69 41500 DEFERRED COMPENSATION MATCH 20,819.25 956.17 14,604.70 0.00 6,214.55 70.14 41510 PST DEFERRED COMPENSATION 488.28 9.55 128.14 0.00 360.14 26.24 41520 TIERED EMP DEF COMPENSATION 12,486.00 3,429.00 13,757.11 0.00 (1,271.11) 110.18 41530 TIERED RHS BENEFIT 18,634.50 2,514.25 10,693.58 0.00 7,940.92 57.38 41600 LONGEVITY 13,562.88 1,114.33 12,771.91 0.00 790.97 94.16 41660 TUITION REIMBURSEMENT 0.00 0.00 2,848.30 0.00 (2,848.30) 0.00 41700 ANNUAL LEAVE BUYBACK 49,582.60 0.00 50,825.74 0.00 (1,243.14) 102.50 41710 ANNUAL LEAVE OVER MAX 6,048.00 0.00 6,213.75 0.00 (165.75) 102.74 41910 PERS-NORMAL 258,581.90 19,987.56 223,557.84 0.00 35,024.06 86.45 41912 PERS-UNFUNDED 119,100.00 0.00 119,100.00 0.00 0.00 100.00 41920 MEDICARE 76,174.73 9,851.52 70,463.70 0.00 5,711.03 92.50 41929 SHORT TERM DISABILITY 7,178.76 735.44 9,128.37 0.00 (1,949.61) 127.15 41930 LONG TERM DISABILITY 15,255.01 1,233.01 15,151.54 0.00 103.47 99.32 41931 WORKERS COMP 107,846.98 7,503.35 93,314.02 0.00 14,532.96 86.52 41932 STATE UNEMPLOYMENT INSURANCE 2,299.10 238.35 2,075.59 0.00 223.51 90.27 41940 HEALTH INSURANCE 391,285.88 40,562.34 392,385.39 0.00 (1,099.51) 100.28 41945 OPT OUT HEALTH INSURANCE 14,424.00 1,465.13 14,788.67 0.00 (364.67) 102.52 41946 LIFE INSURANCE 18,171.96 1,518.77 18,099.73 0.00 72.23 99.60 41951 HEALTH ALLOWANCE CREDIT 0.00 759.60 9,719.02 0.00 (9,719.02) 0.00 41996 VACANCY FACTOR (223,294.00) 0.00 0.00 0.00 (223,294.00) 0.00 41997 BUDGETARY/PAYROLL (2,425.80) 0.00 0.00 0.00 (2,425.80) 0.00 TOTAL FOR SALARIES-BENEFITS 3,466,861.39 374,455.69 3,328,905.78 0.00 137,955.61 96.02
SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 8,400.00 187.36 13,618.22 0.00 (5,218.22) 162.12 42025 HOSE AND APPLIANCE 0.00 0.00 69.64 0.00 (69.64) 0.00 42033 CONSTRUCTION MATERIALS 120,000.00 7,864.40 175,168.49 14,978.19 (70,146.68) 158.45 42034 SAFETY MATERIALS/CONSTRUCTION 8,300.00 1,137.47 7,290.42 2,287.28 (1,277.70) 115.39 42055 COMPUTER EQUIPMENT & 7,800.00 290.22 13,763.01 0.00 (5,963.01) 176.44 42100 UNIFORM EXPENSE 7,300.00 625.14 5,506.35 0.00 1,793.65 75.42 42101 SAFETY SHOES - MOU ITEM 13,224.25 591.74 6,961.15 0.00 6,263.10 52.63 42300 WIRELESS COMMUNICATION 8,900.00 1,297.31 13,581.97 0.00 (4,681.97) 152.60 42320 POSTAGE & SHIPPING 250.00 3.28 296.06 0.00 (46.06) 118.42 42340 OFFICE SUPPLIES 8,200.00 2,280.41 8,655.65 0.00 (455.65) 105.55 42345 FIRST AID KIT SUPPLIES 200.00 0.00 74.28 0.00 125.72 37.14 42350 PROGRAM EXPENDITURES 13,400.00 2,003.35 13,893.51 0.00 (493.51) 103.68 42360 CLEANING/JANITORIAL SUPPLIES 0.00 27.95 241.13 0.00 (241.13) 0.00 42441 UNLEADED FUEL 600.00 200.16 772.32 0.00 (172.32) 128.72 42442 DIESEL FUEL 700.00 0.00 252.46 0.00 447.54 36.06
LUISN Page: 17 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
42600 MOTOR POOL RENTAL - OPS & MTCE 548,465.00 274,232.50 548,465.00 0.00 0.00 100.00 42605 RETAINED VEHICLE EXPENSE 19,308.00 9,654.00 19,308.00 0.00 0.00 100.00 42660 MOTOR POOL RENTAL- 290,294.00 145,147.00 290,294.00 0.00 0.00 100.00 42700 OTHER EQUIPMENT RENTAL 8,000.00 7,092.54 8,992.95 31,366.21 (32,359.16) 504.48 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 12,455.00 36,594.91 9,570.00 63,835.09 41.96 42816 MOWING/LANDSCAPE CONTRACTS 40,000.00 5,517.33 19,017.33 3,050.00 17,932.67 55.16 42900 PROF. & CONT. SVCS 850,000.00 213,011.84 833,326.17 0.00 16,673.83 98.03 43100 MEMBERSHIP & DUES 4,820.00 110.00 3,584.66 0.00 1,235.34 74.37 43110 EMPLOYEE ENGAGEMENT 5,000.00 181.72 2,090.72 0.00 2,909.28 41.81 43200 CONFERENCE, TRAINING & TRAVEL 25,850.00 2,694.82 21,161.48 0.00 4,688.52 81.86 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 11,795.00 200.00 (1,895.00) 118.76 43722 PREVENTION & MAINTENANCE 0.00 25,515.00 35,559.59 0.00 (35,559.59) 0.00 TOTAL FOR SERVICES-SUPPLIES 2,111,061.25 712,120.54 2,099,964.97 61,451.68 (50,355.40) 102.38 TOTAL FOR PUBLIC WORKS 5,577,922.64 1,086,576.23 5,428,870.75 61,451.68 87,600.21 98.42 47 COMMUNITY SERVICES
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 3,403,964.90 309,642.02 3,262,664.60 0.00 141,300.30 95.84 41103 OUT OF CLASS PAY 0.00 460.80 3,916.80 0.00 (3,916.80) 0.00 41140 FINAL LEAVE 11,642.10 0.00 15,744.38 0.00 (4,102.28) 135.23 41141 SP COMP-BILINGUAL 29,460.73 3,077.77 31,031.54 0.00 (1,570.81) 105.33 41200 TEMPORARY EMPLOYEES 2,401,193.30 202,779.59 2,291,769.35 0.00 109,423.95 95.44 41300 OVERTIME 269,738.64 31,159.44 270,757.50 0.00 (1,018.86) 100.37 41320 COMP TIME 18,566.00 1,322.63 16,474.02 0.00 2,091.98 88.73 41400 SPECIAL DUTY PAY 81,065.00 5,797.78 66,730.93 0.00 14,334.07 82.31 41410 AUTO ALLOWANCE 5,472.00 463.22 5,375.56 0.00 96.44 98.23 41500 DEFERRED COMPENSATION MATCH 38,695.00 7,518.74 32,976.81 0.00 5,718.19 85.22 41510 PST DEFERRED COMPENSATION 25,408.44 2,138.72 24,910.71 0.00 497.73 98.04 41520 TIERED EMP DEF COMPENSATION 25,350.00 6,900.00 25,848.75 0.00 (498.75) 101.96 41530 TIERED RHS BENEFIT 18,385.00 5,097.50 18,681.25 0.00 (296.25) 101.61 41600 LONGEVITY 17,225.00 1,549.55 16,233.98 0.00 991.02 94.24 41601 MARKSMANSHIP 0.00 0.00 11.25 0.00 (11.25) 0.00
41660 TUITION REIMBURSEMENT 17,920.00 0.00 9,542.70 0.00 8,377.30 53.25 41700 ANNUAL LEAVE BUYBACK 96,012.85 0.00 89,918.10 0.00 6,094.75 93.65 41710 ANNUAL LEAVE OVER MAX 9,763.00 0.00 14,878.74 0.00 (5,115.74) 152.39 41910 PERS-NORMAL 450,248.97 41,477.63 429,080.88 0.00 21,168.09 95.29 41912 PERS-UNFUNDED 209,629.00 0.00 217,761.00 0.00 (8,132.00) 103.87 41920 MEDICARE 153,591.34 14,880.14 149,124.13 0.00 4,467.21 97.09 41929 SHORT TERM DISABILITY 11,056.71 1,268.27 13,591.26 0.00 (2,534.55) 122.92 LUISN Page: 18 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41930 LONG TERM DISABILITY 23,495.51 2,132.72 22,606.03 0.00 889.48 96.21 41931 WORKERS COMP 310,320.99 25,597.81 280,095.48 0.00 30,225.51 90.25 41932 STATE UNEMPLOYMENT INSURANCE 5,709.55 501.72 5,512.32 0.00 197.23 96.54 41940 HEALTH INSURANCE 738,209.16 70,592.22 613,060.50 0.00 125,148.66 83.04 41945 OPT OUT HEALTH INSURANCE 45,600.00 4,886.81 37,798.63 0.00 7,801.37 82.89 41946 LIFE INSURANCE 27,986.74 2,611.63 26,998.03 0.00 988.71 96.46 41951 HEALTH ALLOWANCE CREDIT 0.00 2,168.76 22,617.15 0.00 (22,617.15) 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 8,005,365.21 744,025.47 8,015,712.38 0.00 (10,347.17) 100.12
SERVICES-SUPPLIES
42001 APPOINTED OFFICIAL STIPEND 6,000.00 650.00 4,300.00 0.00 1,700.00 71.66 42010 SUBSCRIPTIONS 5,933.00 151.16 4,572.27 0.00 1,360.73 77.06 42012 AUDIO VISUAL 5,000.00 0.00 5,000.00 0.00 0.00 100.00 42014 ELECTRONIC INFO RESOURCES 50,725.34 4,409.47 55,052.11 0.00 (4,326.77) 108.52 42020 MINOR EQUIPMENT & FURNITURE 44,357.60 11,321.87 31,164.21 0.00 13,193.39 70.25 42033 CONSTRUCTION MATERIALS 642,190.76 99,832.59 699,611.01 71,942.10 (129,362.35) 120.14 42034 SAFETY MATERIALS/CONSTRUCTION 0.00 260.78 1,833.69 0.00 (1,833.69) 0.00 42055 COMPUTER EQUIPMENT & 63,080.80 0.00 6,236.13 0.00 56,844.67 9.88 42100 UNIFORM EXPENSE 26,100.00 4,395.65 28,597.54 0.00 (2,497.54) 109.56 42101 SAFETY SHOES - MOU ITEM 13,980.00 300.00 11,887.25 0.00 2,092.75 85.03 42200 ADVERTISING EXPENSE 10,250.00 1,345.57 5,425.60 0.00 4,824.40 52.93 42220 PROMOTIONAL/PUBLIC OUTREACH 10,575.00 1,563.50 9,454.77 0.00 1,120.23 89.40 42300 WIRELESS COMMUNICATION 29,460.00 2,714.46 30,253.78 0.00 (793.78) 102.69 42310 PHONES, FAX, ISDN LINES 15,400.00 1,181.62 13,047.43 0.00 2,352.57 84.72 42320 POSTAGE & SHIPPING 36,550.00 1.78 39,778.06 0.00 (3,228.06) 108.83 42330 PHONES,FAX-INDIRECT DEPT 0.00 0.00 269.62 0.00 (269.62) 0.00 42340 OFFICE SUPPLIES 23,140.00 7,992.05 24,891.38 0.00 (1,751.38) 107.56 42345 FIRST AID KIT SUPPLIES 1,065.00 284.32 745.99 0.00 319.01 70.04 42350 PROGRAM EXPENDITURES 269,844.83 75,769.56 285,149.63 5,024.73 (20,329.53) 107.53 42360 CLEANING/JANITORIAL SUPPLIES 0.00 0.00 153.83 0.00 (153.83) 0.00 42410 ELECTRIC UTILITY 24,000.00 54.49 70,829.01 0.00 (46,829.01) 295.12 42430 WATER UTILITY 0.00 42.08 2,476.48 0.00 (2,476.48) 0.00 42435 RECYCLED WATER UTILITY 0.00 283.86 3,229.26 0.00 (3,229.26) 0.00 42441 UNLEADED FUEL 5,100.00 786.93 5,677.54 0.00 (577.54) 111.32 42600 MOTOR POOL RENTAL - OPS & MTCE 267,300.00 133,650.00 267,300.00 0.00 0.00 100.00 42605 RETAINED VEHICLE EXPENSE 11,636.00 5,818.00 11,866.79 0.00 (230.79) 101.98 42630 PARTS/LABOR ON CITY VEHICLES 700.00 195.16 195.16 0.00 504.84 27.88 42660 MOTOR POOL RENTAL- 145,252.00 72,626.00 145,252.00 0.00 0.00 100.00 42700 OTHER EQUIPMENT RENTAL 52,300.00 3,128.65 57,487.48 0.00 (5,187.48) 109.91 LUISN Page: 19 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
42710 MILEAGE/VEHICLE EXP REIMB 1,050.00 16.00 293.85 0.00 756.15 27.98 42800 EQUIPMENT MAINTENANCE 34,400.00 5,389.23 34,164.61 867.15 (631.76) 101.83 42810 BUILDING MAINTENANCE 0.00 0.00 6,884.92 0.00 (6,884.92) 0.00 42813 MTCE & REPAIR - EQUIP & FAC 1,097,945.86 69,879.11 960,852.37 20,500.00 116,593.49 89.38 42816 MOWING/LANDSCAPE CONTRACTS 2,073,492.10 109,084.28 1,805,631.38 50,737.54 217,123.18 89.52 42819 GRAFFITI REMOVAL 157,500.00 0.00 131,546.90 0.00 25,953.10 83.52 42821 TREE MAINTENANCE 1,097,000.00 16,626.23 1,093,466.47 23,602.00 (20,068.47) 101.82 42822 VANDALISM 5,000.00 0.00 0.00 0.00 5,000.00 0.00
42900 PROF. & CONT. SVCS 2,218,134.38 307,394.43 2,165,407.94 33,160.26 19,566.18 99.11 42910 REFUSE DISPOSAL 0.00 (766.11) 2,129.17 0.00 (2,129.17) 0.00 43000 INSURANCE & SURETY BONDS 15,852.00 0.00 3,046.53 0.00 12,805.47 19.21 43100 MEMBERSHIP & DUES 11,241.60 1,863.92 9,079.63 0.00 2,161.97 80.76 43110 EMPLOYEE ENGAGEMENT 2,000.00 0.00 1,351.19 0.00 648.81 67.55 43200 CONFERENCE, TRAINING & TRAVEL 42,733.74 590.80 17,397.05 0.00 25,336.69 40.71 43500 BOOKS 67,674.00 10,642.54 62,609.92 0.00 5,064.08 92.51 43505 PASSPORT EXPENSES 21,675.00 2,345.61 21,970.59 0.00 (295.59) 101.36 43715 REGULATORY PERMIT & USE FEES 12,000.00 3,407.47 21,115.82 0.00 (9,115.82) 175.96 43716 JOB REQ CERTIFICATES & LICENSE 2,624.00 0.00 2,170.00 0.00 454.00 82.69 43722 PREVENTION & MAINTENANCE 287,000.00 14,022.58 180,192.33 0.00 106,807.67 62.78 TOTAL FOR SERVICES-SUPPLIES 8,907,263.01 969,255.64 8,341,048.69 205,833.78 360,380.54 95.95 TOTAL FOR COMMUNITY SERVICES 16,912,628.22 1,713,281.11 16,356,761.07 205,833.78 350,033.37 97.93 FUN 110 214,363,237.60 26,191,604.10 192,990,254.58 3,544,943.91 17,828,039.11 91.68 LUISN Page: 20 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
120 MEASURE X FUND
00 NOT APPLICABLE
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 0.00 2,878.13 373,619.39 0.00 (373,619.39) 0.00 41141 SP COMP-BILINGUAL 0.00 (92.68) 2,341.14 0.00 (2,341.14) 0.00 41200 TEMPORARY EMPLOYEES 0.00 0.00 4,570.58 0.00 (4,570.58) 0.00 41300 OVERTIME 0.00 (24.69) 30,552.43 0.00 (30,552.43) 0.00 41320 COMP TIME 0.00 0.00 1,101.06 0.00 (1,101.06) 0.00 41500 DEFERRED COMPENSATION MATCH 0.00 56.74 56.74 0.00 (56.74) 0.00 41520 TIERED EMP DEF COMPENSATION 0.00 0.00 37.50 0.00 (37.50) 0.00 41910 PERS-NORMAL 0.00 963.13 44,517.14 0.00 (44,517.14) 0.00 41920 MEDICARE 0.00 32.87 12,055.31 0.00 (12,055.31) 0.00 41929 SHORT TERM DISABILITY 0.00 67.38 77.02 0.00 (77.02) 0.00 41930 LONG TERM DISABILITY 0.00 116.20 116.20 0.00 (116.20) 0.00 41931 WORKERS COMP 0.00 272.86 9,830.48 0.00 (9,830.48) 0.00 41932 STATE UNEMPLOYMENT INSURANCE 0.00 7.67 380.36 0.00 (380.36) 0.00 41940 HEALTH INSURANCE 0.00 2,477.82 2,477.82 0.00 (2,477.82) 0.00 41945 OPT OUT HEALTH INSURANCE 0.00 0.00 90.00 0.00 (90.00) 0.00 41946 LIFE INSURANCE 0.00 143.66 143.66 0.00 (143.66) 0.00 41951 HEALTH ALLOWANCE CREDIT 0.00 83.56 83.56 0.00 (83.56) 0.00 TOTAL FOR SALARIES-BENEFITS 0.00 6,982.65 482,050.39 0.00 (482,050.39) 0.00
SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 30,593,007.10 0.00 0.00 0.00 30,593,007.10 0.00 40005 CAP OUTLAY- (ROU)-LEASE/SBITA 0.00 (4,826.95) (4,826.95) 0.00 4,826.95 0.00 42020 MINOR EQUIPMENT & FURNITURE 0.00 72,806.36 110,708.17 0.00 (110,708.17) 0.00 42028 SCBA BREATHING APPARATUS 0.00 803.58 803.58 0.00 (803.58) 0.00 42033 CONSTRUCTION MATERIALS 0.00 11,122.75 39,554.84 0.00 (39,554.84) 0.00 42055 COMPUTER EQUIPMENT & 37,981.49 19,254.86 105,977.27 128,353.47 (196,349.25) 616.96 42200 ADVERTISING EXPENSE 0.00 0.00 1,906.94 0.00 (1,906.94) 0.00 42300 WIRELESS COMMUNICATION 0.00 38.36 436.93 0.00 (436.93) 0.00 42320 POSTAGE & SHIPPING 0.00 (10.68) 10.44 0.00 (10.44) 0.00 42340 OFFICE SUPPLIES 0.00 0.00 2,752.40 0.00 (2,752.40) 0.00 42350 PROGRAM EXPENDITURES 0.00 37.73 37,902.17 0.00 (37,902.17) 0.00 42430 WATER UTILITY 0.00 (5,119.50) 0.00 0.00 0.00 0.00 42813 MTCE & REPAIR - EQUIP & FAC 0.00 16,261.90 31,711.47 15,000.00 (46,711.47) 0.00 42816 MOWING/LANDSCAPE CONTRACTS 0.00 52,757.25 58,030.94 0.00 (58,030.94) 0.00 42900 PROF. & CONT. SVCS 8,689,962.93 571,641.32 3,151,164.63 7,852,071.77 (2,313,273.47) 126.62 43200 CONFERENCE, TRAINING & TRAVEL (99,216.00) 0.00 5,400.71 0.00 (104,616.71) (5.44) 43300 CONSTRUCTION CONTRACTS 366,944.69 86,100.34 715,249.72 1,290,650.14 (1,638,955.17) 546.64 43301 CAPITAL IMPROVEMENTS 1,647,986.56 1,869.61 1,623,576.12 34,474.33 (10,063.89) 100.61 43400 LEGAL SERVICES-SPECIAL COUNSEL 4,250.70 0.00 (21,710.95) 0.00 25,961.65 (510.76) LUISN Page: 21 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
43715 REGULATORY PERMIT & USE FEES 0.00 10,000.00 2,437.53 0.00 (2,437.53) 0.00 43722 PREVENTION & MAINTENANCE 56,375.00 0.00 0.00 0.00 56,375.00 0.00 43724 OUTSIDE SERVICES - LABOR 668,269.43 2,960.00 227,761.70 0.00 440,507.73 34.08 43727 INSPECTION 133,031.08 (28,438.79) 147,108.30 34,092.53 (48,169.75) 136.20 TOTAL FOR SERVICES-SUPPLIES 42,098,592.98 807,258.14 6,235,955.96 9,354,642.24 26,507,994.78 37.03
CAPITAL OUTLAY
45100 LICENSED VEHICLES 4,052,729.48 0.00 715,031.25 963,904.32 2,373,793.91 41.42 45200 MACHINERY, EQUIPMENT, & FIXTUR 0.00 0.00 0.00 1,001,361.00 (1,001,361.00) 0.00 45400 LAND 0.00 1,643,389.00 872,863.15 0.00 (872,863.15) 0.00 45600 BUILDINGS, STRUCTURES, & IMPRO 0.00 0.00 15,904.00 0.00 (15,904.00) 0.00 TOTAL FOR CAPITAL OUTLAY 4,052,729.48 1,643,389.00 1,603,798.40 1,965,265.32 483,665.76 88.06 TOTAL FOR NOT APPLICABLE 46,151,322.46 2,457,629.79 8,321,804.75 11,319,907.56 26,509,610.15 42.55 11 CITY MANAGER'S OFFICE
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,045,937.86 44,401.84 781,256.73 0.00 264,681.13 74.69 41140 FINAL LEAVE 0.00 0.00 158,071.15 0.00 (158,071.15) 0.00 41141 SP COMP-BILINGUAL 0.00 478.33 4,282.24 0.00 (4,282.24) 0.00 41300 OVERTIME 15,000.00 203.70 23,169.79 0.00 (8,169.79) 154.46 41410 AUTO ALLOWANCE 5,760.00 0.00 4,957.64 0.00 802.36 86.07 41500 DEFERRED COMPENSATION MATCH 12,398.00 2,196.67 7,279.54 0.00 5,118.46 58.71 41520 TIERED EMP DEF COMPENSATION 4,932.00 783.00 3,675.00 0.00 1,257.00 74.51 41530 TIERED RHS BENEFIT 8,840.00 1,227.50 6,090.00 0.00 2,750.00 68.89 41600 LONGEVITY 1,550.00 69.83 405.23 0.00 1,144.77 26.14 41660 TUITION REIMBURSEMENT 0.00 4,265.00 4,265.00 0.00 (4,265.00) 0.00 41700 ANNUAL LEAVE BUYBACK 35,960.44 0.00 12,356.11 0.00 23,604.33 34.36 41910 PERS-NORMAL 120,775.35 5,184.56 90,862.43 0.00 29,912.92 75.23 41912 PERS-UNFUNDED 40,453.00 0.00 40,453.00 0.00 0.00 100.00 41920 MEDICARE 33,563.59 1,561.05 31,467.28 0.00 2,096.31 93.75 41929 SHORT TERM DISABILITY 3,346.97 174.60 3,195.30 0.00 151.67 95.46 41930 LONG TERM DISABILITY 7,112.38 295.66 5,305.30 0.00 1,807.08 74.59 41931 WORKERS COMP 22,057.78 1,089.12 16,789.11 0.00 5,268.67 76.11 41932 STATE UNEMPLOYMENT INSURANCE 1,002.33 41.10 899.33 0.00 103.00 89.72 41940 HEALTH INSURANCE 148,672.21 10,176.35 70,748.20 0.00 77,924.01 47.58 41945 OPT OUT HEALTH INSURANCE 9,408.00 1,124.58 10,272.58 0.00 (864.58) 109.18 41946 LIFE INSURANCE 8,471.28 359.62 6,326.68 0.00 2,144.60 74.68 41951 HEALTH ALLOWANCE CREDIT 0.00 124.18 3,313.45 0.00 (3,313.45) 0.00 TOTAL FOR SALARIES-BENEFITS 1,525,241.19 73,756.69 1,285,441.09 0.00 239,800.10 84.27
SERVICES-SUPPLIES
42010 SUBSCRIPTIONS 43,132.00 9,994.50 32,639.53 19,570.77 (9,078.30) 121.04 LUISN Page: 22 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
42020 MINOR EQUIPMENT & FURNITURE 500.00 0.00 1,924.98 0.00 (1,424.98) 384.99 42055 COMPUTER EQUIPMENT & 0.00 9.99 7,334.54 54,364.88 (61,699.42) 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 46.61 46.61 0.00 553.39 7.76 42300 WIRELESS COMMUNICATION 3,858.00 219.01 4,125.35 0.00 (267.35) 106.92 42320 POSTAGE & SHIPPING 50.00 13.52 183.97 0.00 (133.97) 367.94 42340 OFFICE SUPPLIES 0.00 323.23 2,323.23 0.00 (2,323.23) 0.00 42350 PROGRAM EXPENDITURES 249,292.76 3,030.66 64,589.08 45,655.79 139,047.89 44.22 42355 MEETING EXPENDITURES 0.00 136.05 136.05 0.00 (136.05) 0.00 42900 PROF. & CONT. SVCS 7,011,862.61 302,940.42 3,669,819.02 2,858,442.02 483,601.57 93.10 43100 MEMBERSHIP & DUES 690.00 994.50 994.50 0.00 (304.50) 144.13 43301 CAPITAL IMPROVEMENTS 0.00 0.00 4,300.00 0.00 (4,300.00) 0.00 44102 INTEREST EXPENSE-LEASE/SBITA 0.00 4,826.95 4,826.95 0.00 (4,826.95) 0.00 TOTAL FOR SERVICES-SUPPLIES 7,310,465.87 322,535.44 3,793,243.81 2,978,033.46 539,188.60 92.62 TOTAL FOR CITY MANAGER'S OFFICE 8,835,707.06 396,292.13 5,078,684.90 2,978,033.46 778,988.70 91.18 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 3,579,945.23 0.00 0.77 100.00 44101 DS INTEREST 2021 POBS 800,224.00 0.00 800,223.66 0.00 0.34 100.00 TOTAL FOR SERVICES-SUPPLIES 4,380,439.00 0.00 4,380,168.89 0.00 270.11 99.99 TOTAL FOR DEBT SERVICE 4,380,439.00 0.00 4,380,168.89 0.00 270.11 99.99 15 HUMAN RESOURCES
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 549,601.41 33,010.35 307,233.16 0.00 242,368.25 55.90 41140 FINAL LEAVE 0.00 0.00 2,108.84 0.00 (2,108.84) 0.00 41141 SP COMP-BILINGUAL 3,870.00 327.63 3,801.89 0.00 68.11 98.24 41200 TEMPORARY EMPLOYEES 0.00 11,372.08 150,541.82 0.00 (150,541.82) 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 3,414.62 9,024.38 0.00 475.62 94.99 41520 TIERED EMP DEF COMPENSATION 3,000.00 600.00 2,250.00 0.00 750.00 75.00 41530 TIERED RHS BENEFIT 6,000.00 1,250.00 4,625.00 0.00 1,375.00 77.08 41600 LONGEVITY 1,400.00 0.00 0.00 0.00 1,400.00 0.00
41660 TUITION REIMBURSEMENT 0.00 0.00 8,623.00 0.00 (8,623.00) 0.00 41910 PERS-NORMAL 63,976.68 5,138.81 53,203.44 0.00 10,773.24 83.16 41912 PERS-UNFUNDED 22,632.00 0.00 22,632.00 0.00 0.00 100.00 41920 MEDICARE 16,726.64 1,339.02 11,798.11 0.00 4,928.53 70.53 41929 SHORT TERM DISABILITY 1,638.45 141.59 1,265.98 0.00 372.47 77.26 LUISN Page: 23 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41930 LONG TERM DISABILITY 3,481.71 236.57 2,101.21 0.00 1,380.50 60.34 41931 WORKERS COMP 7,748.60 622.21 6,393.04 0.00 1,355.56 82.50 41932 STATE UNEMPLOYMENT INSURANCE 514.16 40.53 420.92 0.00 93.24 81.86 41940 HEALTH INSURANCE 93,128.04 7,303.86 63,768.52 0.00 29,359.52 68.47 41945 OPT OUT HEALTH INSURANCE 14,400.00 457.14 4,614.28 0.00 9,785.72 32.04 41946 LIFE INSURANCE 4,146.89 292.52 2,513.70 0.00 1,633.19 60.61 41951 HEALTH ALLOWANCE CREDIT 0.00 368.81 3,430.71 0.00 (3,430.71) 0.00 TOTAL FOR SALARIES-BENEFITS 803,764.58 65,915.74 660,396.83 0.00 143,367.75 82.16
SERVICES-SUPPLIES
42350 PROGRAM EXPENDITURES 25,000.00 169.89 1,640.33 0.00 23,359.67 6.56 TOTAL FOR SERVICES-SUPPLIES 25,000.00 169.89 1,640.33 0.00 23,359.67 6.56 TOTAL FOR HUMAN RESOURCES 828,764.58 66,085.63 662,037.16 0.00 166,727.42 79.88 17 INFORMATION TECHNOLOGY
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 96,207.74 9,278.16 105,051.74 0.00 (8,844.00) 109.19 41141 SP COMP-BILINGUAL 2,274.96 192.60 2,234.97 0.00 39.99 98.24 41300 OVERTIME 2,400.00 778.71 10,823.70 0.00 (8,423.70) 450.98 41320 COMP TIME 2,400.00 0.00 0.00 0.00 2,400.00 0.00
41400 SPECIAL DUTY PAY 4,057.00 400.00 3,914.28 0.00 142.72 96.48 41500 DEFERRED COMPENSATION MATCH 500.00 0.00 1,000.00 0.00 (500.00) 200.00 41520 TIERED EMP DEF COMPENSATION 600.00 150.00 600.00 0.00 0.00 100.00 41530 TIERED RHS BENEFIT 200.00 50.00 200.00 0.00 0.00 100.00 41910 PERS-NORMAL 11,355.06 1,088.56 12,385.25 0.00 (1,030.19) 109.07 41912 PERS-UNFUNDED 6,245.00 0.00 6,245.00 0.00 0.00 100.00 41920 MEDICARE 3,204.76 321.39 3,469.45 0.00 (264.69) 108.25 41929 SHORT TERM DISABILITY 307.86 36.48 429.08 0.00 (121.22) 139.37 41930 LONG TERM DISABILITY 654.21 61.78 713.02 0.00 (58.81) 108.98 41931 WORKERS COMP 3,890.07 345.35 3,958.82 0.00 (68.75) 101.76 41932 STATE UNEMPLOYMENT INSURANCE 96.55 9.36 105.29 0.00 (8.74) 109.05 41940 HEALTH INSURANCE 26,170.68 2,599.88 25,601.54 0.00 569.14 97.82 41946 LIFE INSURANCE 779.52 75.16 850.97 0.00 (71.45) 109.16 41951 HEALTH ALLOWANCE CREDIT 0.00 0.00 102.14 0.00 (102.14) 0.00 TOTAL FOR SALARIES-BENEFITS 161,343.41 15,387.43 177,685.25 0.00 (16,341.84) 110.12
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 974,589.63 116,696.00 520,789.25 0.00 453,800.38 53.43 TOTAL FOR SERVICES-SUPPLIES 975,189.63 116,696.00 521,207.19 0.00 453,982.44 53.44
CAPITAL OUTLAY
LUISN Page: 24 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
TOTAL FOR CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL FOR INFORMATION TECHNOLOGY 1,136,533.04 132,083.43 698,892.44 0.00 437,640.60 61.49 18 FINANCE
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 586,691.69 54,162.51 585,351.81 0.00 1,339.88 99.77 41103 OUT OF CLASS PAY 0.00 0.00 (32.80) 0.00 32.80 0.00 41141 SP COMP-BILINGUAL 3,870.00 327.62 3,801.88 0.00 68.12 98.23 41300 OVERTIME 0.00 0.00 1,226.26 0.00 (1,226.26) 0.00
41500 DEFERRED COMPENSATION MATCH 8,600.00 1,326.84 7,876.84 0.00 723.16 91.59 41520 TIERED EMP DEF COMPENSATION 3,600.00 900.00 3,600.00 0.00 0.00 100.00 41530 TIERED RHS BENEFIT 5,400.00 1,350.00 5,400.00 0.00 0.00 100.00 41600 LONGEVITY 4,400.00 430.78 4,455.56 0.00 (55.56) 101.26 41700 ANNUAL LEAVE BUYBACK 17,520.00 0.00 17,024.50 0.00 495.50 97.17 41910 PERS-NORMAL 68,599.09 6,312.51 68,419.69 0.00 179.40 99.73 41912 PERS-UNFUNDED 12,464.00 0.00 12,464.00 0.00 0.00 100.00 41920 MEDICARE 18,665.48 1,831.97 18,565.21 0.00 100.27 99.46 41929 SHORT TERM DISABILITY 1,877.41 212.98 2,390.97 0.00 (513.56) 127.35 41930 LONG TERM DISABILITY 3,989.51 360.65 3,972.66 0.00 16.85 99.57 41931 WORKERS COMP 8,267.87 755.21 8,146.82 0.00 121.05 98.53 41932 STATE UNEMPLOYMENT INSURANCE 557.72 49.81 557.98 0.00 (0.26) 100.04 41940 HEALTH INSURANCE 142,843.56 13,938.43 133,670.01 0.00 9,173.55 93.57 41945 OPT OUT HEALTH INSURANCE 7,200.00 685.72 6,921.43 0.00 278.57 96.13 41946 LIFE INSURANCE 4,752.53 438.73 4,741.36 0.00 11.17 99.76 41951 HEALTH ALLOWANCE CREDIT 0.00 649.09 6,551.82 0.00 (6,551.82) 0.00 TOTAL FOR SALARIES-BENEFITS 899,298.86 83,732.85 895,106.00 0.00 4,192.86 99.53 TOTAL FOR FINANCE 899,298.86 83,732.85 895,106.00 0.00 4,192.86 99.53 19 ECONOMIC DEVELOPMENT
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 222,397.59 21,018.58 229,857.64 0.00 (7,460.05) 103.35 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 1,200.00 0.00 0.00 100.00 41530 TIERED RHS BENEFIT 3,000.00 750.00 3,000.00 0.00 0.00 100.00 41910 PERS-NORMAL 25,642.44 2,415.83 26,494.93 0.00 (852.49) 103.32 41912 PERS-UNFUNDED 15,178.00 0.00 15,178.00 0.00 0.00 100.00 41920 MEDICARE 6,722.51 707.26 7,137.89 0.00 (415.38) 106.17 41929 SHORT TERM DISABILITY 711.67 82.64 935.20 0.00 (223.53) 131.40 41930 LONG TERM DISABILITY 1,512.31 139.94 1,553.97 0.00 (41.66) 102.75 41931 WORKERS COMP 3,113.56 293.29 3,208.34 0.00 (94.78) 103.04 41932 STATE UNEMPLOYMENT INSURANCE 200.16 19.37 217.00 0.00 (16.84) 108.41 LUISN Page: 25 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41940 HEALTH INSURANCE 62,085.36 0.00 0.00 0.00 62,085.36 0.00 41945 OPT OUT HEALTH INSURANCE 0.00 914.28 9,228.56 0.00 (9,228.56) 0.00 41946 LIFE INSURANCE 1,801.90 170.24 1,854.82 0.00 (52.92) 102.93 41996 VACANCY FACTOR (6,416.00) 0.00 0.00 0.00 (6,416.00) 0.00 TOTAL FOR SALARIES-BENEFITS 340,949.50 26,811.43 299,866.35 0.00 41,083.15 87.95
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 42220 PROMOTIONAL/PUBLIC OUTREACH 0.00 0.00 120.00 0.00 (120.00) 0.00 42300 WIRELESS COMMUNICATION 1,000.00 76.72 887.00 0.00 113.00 88.70 42710 MILEAGE/VEHICLE EXP REIMB 0.00 0.00 42.48 0.00 (42.48) 0.00 42900 PROF. & CONT. SVCS 482,255.00 (82,200.00) 122,470.25 166,501.00 193,283.75 59.92 43100 MEMBERSHIP & DUES 1,868.00 0.00 4,224.00 0.00 (2,356.00) 226.12 43200 CONFERENCE, TRAINING & TRAVEL 14,400.00 1,428.56 7,937.46 0.00 6,462.54 55.12 TOTAL FOR SERVICES-SUPPLIES 501,023.00 (80,694.72) 135,681.19 166,501.00 198,840.81 60.31 TOTAL FOR ECONOMIC DEVELOPMENT 841,972.50 (53,883.29) 435,547.54 166,501.00 239,923.96 71.50 20 LEGAL AND RISK MANAGEMENT
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 435,914.95 40,204.18 436,572.90 0.00 (657.95) 100.15 41410 AUTO ALLOWANCE 11,520.00 950.83 11,142.59 0.00 377.41 96.72 41500 DEFERRED COMPENSATION MATCH 3,800.00 1,000.00 3,705.00 0.00 95.00 97.50 41520 TIERED EMP DEF COMPENSATION 1,200.00 292.50 1,177.50 0.00 22.50 98.12 41530 TIERED RHS BENEFIT 4,000.00 975.00 3,925.00 0.00 75.00 98.12 41910 PERS-NORMAL 50,261.00 4,620.99 50,322.40 0.00 (61.40) 100.12 41912 PERS-UNFUNDED 12,812.00 0.00 12,812.00 0.00 0.00 100.00 41920 MEDICARE 13,407.34 1,371.72 13,972.02 0.00 (564.68) 104.21 41929 SHORT TERM DISABILITY 1,394.93 154.57 1,779.59 0.00 (384.66) 127.57 41930 LONG TERM DISABILITY 2,964.22 237.65 2,932.89 0.00 31.33 98.94 41931 WORKERS COMP 17,218.64 1,579.47 17,190.92 0.00 27.72 99.83 41932 STATE UNEMPLOYMENT INSURANCE 402.69 37.38 411.51 0.00 (8.82) 102.19 41940 HEALTH INSURANCE 62,085.36 3,190.19 28,143.01 0.00 33,942.35 45.32 41945 OPT OUT HEALTH INSURANCE 0.00 457.14 4,457.14 0.00 (4,457.14) 0.00 41946 LIFE INSURANCE 3,531.09 325.64 3,536.22 0.00 (5.13) 100.14 41951 HEALTH ALLOWANCE CREDIT 0.00 183.93 1,893.82 0.00 (1,893.82) 0.00 TOTAL FOR SALARIES-BENEFITS 620,512.22 55,581.19 593,974.51 0.00 26,537.71 95.72
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 LUISN Page: 26 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
TOTAL FOR LEGAL AND RISK MANAGEMENT 621,262.22 55,581.19 593,974.51 0.00 27,287.71 95.60 21 PLANNING & DEVELOPMENT
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,216,050.69 73,995.50 828,696.84 0.00 387,353.85 68.14 41140 FINAL LEAVE 0.00 0.00 323.68 0.00 (323.68) 0.00
41141 SP COMP-BILINGUAL 3,981.18 258.07 2,620.55 0.00 1,360.63 65.82 41300 OVERTIME 0.00 407.21 2,219.66 0.00 (2,219.66) 0.00 41500 DEFERRED COMPENSATION MATCH 9,600.00 1,744.92 6,469.92 0.00 3,130.08 67.39 41520 TIERED EMP DEF COMPENSATION 8,160.00 1,575.00 6,225.00 0.00 1,935.00 76.28 41530 TIERED RHS BENEFIT 3,520.00 725.00 2,875.00 0.00 645.00 81.67 41600 LONGEVITY 2,800.00 307.70 3,434.26 0.00 (634.26) 122.65 41660 TUITION REIMBURSEMENT 0.00 536.00 2,150.50 0.00 (2,150.50) 0.00 41700 ANNUAL LEAVE BUYBACK 21,788.00 0.00 22,384.60 0.00 (596.60) 102.73 41710 ANNUAL LEAVE OVER MAX 8,284.00 0.00 1,271.54 0.00 7,012.46 15.34 41910 PERS-NORMAL 140,992.51 8,619.85 96,269.36 0.00 44,723.15 68.27 41912 PERS-UNFUNDED 62,316.00 0.00 62,316.00 0.00 0.00 100.00 41920 MEDICARE 37,922.22 2,592.31 26,061.05 0.00 11,861.17 68.72 41929 SHORT TERM DISABILITY 3,891.35 304.88 3,622.65 0.00 268.70 93.09 41930 LONG TERM DISABILITY 8,269.15 516.20 6,039.10 0.00 2,230.05 73.03 41931 WORKERS COMP 27,560.08 1,524.58 17,678.38 0.00 9,881.70 64.14 41932 STATE UNEMPLOYMENT INSURANCE 1,135.80 68.58 781.36 0.00 354.44 68.79 41940 HEALTH INSURANCE 271,799.72 21,138.11 180,353.01 0.00 91,446.71 66.35 41945 OPT OUT HEALTH INSURANCE 17,400.00 1,028.56 7,141.05 0.00 10,258.95 41.04 41946 LIFE INSURANCE 9,849.22 627.60 7,206.31 0.00 2,642.91 73.16 41951 HEALTH ALLOWANCE CREDIT 0.00 447.09 6,311.26 0.00 (6,311.26) 0.00 41996 VACANCY FACTOR (222,306.00) 0.00 0.00 0.00 (222,306.00) 0.00 TOTAL FOR SALARIES-BENEFITS 1,633,013.92 116,417.16 1,292,451.08 0.00 340,562.84 79.14
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 1,450.26 0.00 829.74 63.60 42300 WIRELESS COMMUNICATION 0.00 153.44 1,687.88 0.00 (1,687.88) 0.00 42305 PBLC SFTY RADIO COMMUNICATION 1,728.00 385.60 2,506.40 0.00 (778.40) 145.04 42600 MOTOR POOL RENTAL - OPS & MTCE 1,218.00 609.00 1,218.00 0.00 0.00 100.00 42660 MOTOR POOL RENTAL- 540.00 270.00 540.00 0.00 0.00 100.00 TOTAL FOR SERVICES-SUPPLIES 21,719.56 1,418.04 7,402.54 0.00 14,317.02 34.08 TOTAL FOR PLANNING & DEVELOPMENT DEPT1,654,733.48 117,835.20 1,299,853.62 0.00 354,879.86 78.55 30 FIRE
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 2,479,601.14 236,903.49 2,443,590.33 0.00 36,010.81 98.54 LUISN Page: 27 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41101 SPECIAL ASSIGNMENT PAY 0.00 0.00 94.92 0.00 (94.92) 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 1,029.27 8,946.49 0.00 (2,896.57) 147.87 41150 SP COMP-HAZRDOUS PAY 0.00 125.24 125.24 0.00 (125.24) 0.00 41151 SP COMP-SECONDARY MEDIC 12,000.00 1,054.94 12,033.00 0.00 (33.00) 100.27 41200 TEMPORARY EMPLOYEES 199,397.90 7,003.22 111,549.34 0.00 87,848.56 55.94 41300 OVERTIME 0.00 2,911.10 16,259.91 0.00 (16,259.91) 0.00 41310 OVERTIME - FLSA 24 DAY CYCLE 18,974.17 3,357.11 35,862.98 0.00 (16,888.81) 189.00 41330 CONSTANT STAFF LEVELS-OT FIRE 0.00 0.00 2,287.80 0.00 (2,287.80) 0.00 41350 OVERTIME - TRAINING 47,000.00 0.00 47,654.93 0.00 (654.93) 101.39 41400 SPECIAL DUTY PAY 0.00 798.99 10,224.78 0.00 (10,224.78) 0.00 41420 FIRE HOLIDAY PAY 77,210.53 7,552.60 65,433.39 0.00 11,777.14 84.74 41500 DEFERRED COMPENSATION MATCH 7,346.00 2,135.00 7,045.00 0.00 301.00 95.90 41510 PST DEFERRED COMPENSATION 2,592.15 91.08 1,365.89 0.00 1,226.26 52.69 41520 TIERED EMP DEF COMPENSATION 3,204.00 801.00 3,204.00 0.00 0.00 100.00 41530 TIERED RHS BENEFIT 69,104.00 17,276.00 66,604.00 0.00 2,500.00 96.38 41600 LONGEVITY 57,701.89 5,662.75 61,104.67 0.00 (3,402.78) 105.89 41660 TUITION REIMBURSEMENT 2,240.00 1,000.00 16,464.00 0.00 (14,224.00) 735.00 41670 BODY SCAN REIMBURSEMENT 6,500.00 0.00 0.00 0.00 6,500.00 0.00 41700 ANNUAL LEAVE BUYBACK 44,941.00 0.00 43,840.94 0.00 1,100.06 97.55 41910 PERS-NORMAL 513,846.27 41,665.37 507,395.97 0.00 6,450.30 98.74 41912 PERS-UNFUNDED 82,104.00 0.00 82,104.00 0.00 0.00 100.00 41920 MEDICARE 62,248.50 4,949.09 50,802.15 0.00 11,446.35 81.61 41929 SHORT TERM DISABILITY 7,934.70 797.69 9,818.26 0.00 (1,883.56) 123.73 41930 LONG TERM DISABILITY 16,861.27 1,320.11 16,280.96 0.00 580.31 96.55 41931 WORKERS COMP 232,481.99 18,063.52 217,572.25 0.00 14,909.74 93.58 41932 STATE UNEMPLOYMENT INSURANCE 2,607.21 239.03 2,570.21 0.00 37.00 98.58 41940 HEALTH INSURANCE 354,544.95 33,445.18 330,975.74 0.00 23,569.21 93.35 41945 OPT OUT HEALTH INSURANCE 31,200.00 2,057.13 22,242.83 0.00 8,957.17 71.29 41946 LIFE INSURANCE 20,084.68 1,644.23 19,465.58 0.00 619.10 96.91 41951 HEALTH ALLOWANCE CREDIT 0.00 138.99 3,071.54 0.00 (3,071.54) 0.00 TOTAL FOR SALARIES-BENEFITS 4,357,776.27 392,022.13 4,220,211.82 0.00 137,564.45 96.84
SERVICES-SUPPLIES
42033 CONSTRUCTION MATERIALS 0.00 3,253.86 3,780.67 0.00 (3,780.67) 0.00 42055 COMPUTER EQUIPMENT & 60,784.57 781.08 14,290.22 0.00 46,494.35 23.50 42101 SAFETY SHOES - MOU ITEM 1,227.00 0.00 81.89 0.00 1,145.11 6.67 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 22,251.00 0.00 0.00 100.00 42660 MOTOR POOL RENTAL- 20,374.00 10,187.00 20,374.00 0.00 0.00 100.00 42900 PROF. & CONT. SVCS 192,848.00 37,404.90 167,571.90 0.00 25,276.10 86.89 LUISN Page: 28 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
TOTAL FOR SERVICES-SUPPLIES 435,141.57 62,752.34 228,349.68 0.00 206,791.89 52.47
CAPITAL OUTLAY
45200 MACHINERY, EQUIPMENT, & FIXTUR 318,100.00 0.00 318,100.00 0.00 0.00 100.00 TOTAL FOR CAPITAL OUTLAY 318,100.00 0.00 318,100.00 0.00 0.00 100.00 TOTAL FOR FIRE 5,111,017.84 454,774.47 4,766,661.50 0.00 344,356.34 93.26 32 POLICE
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 6,766,840.81 1,345,788.63 5,283,617.67 0.00 1,483,223.14 78.08 41101 SPECIAL ASSIGNMENT PAY 0.00 0.00 2,266.47 0.00 (2,266.47) 0.00 41102 SHIFT DIFFERENTIAL 8,000.00 2,012.90 25,817.05 0.00 (17,817.05) 322.71 41140 FINAL LEAVE 0.00 15,518.49 160,456.66 0.00 (160,456.66) 0.00 41141 SP COMP-BILINGUAL 55,557.61 4,939.11 40,821.41 0.00 14,736.20 73.47 41143 SP COMP-CGEA TRAINING OFFICER 0.00 223.61 1,669.62 0.00 (1,669.62) 0.00 41158 SP COMP-MOTOR OFFICER 5,982.80 540.34 1,249.54 0.00 4,733.26 20.88 41159 SP COMP-INTERMEDIATE POST 26,349.44 15,330.82 24,213.93 0.00 2,135.51 91.89 41160 SP COMP-ADVANCED POST 203,983.55 51,323.11 184,939.24 0.00 19,044.31 90.66 41162 SP COMP-MGMT POST 20,048.04 2,725.04 11,367.77 0.00 8,680.27 56.70 41164 SP COMP-CANINE PAY 0.00 289.44 802.12 0.00 (802.12) 0.00 41165 SP COMP-SCHOOL RESOURCE OFFCR 11,286.75 827.63 6,367.44 0.00 4,919.31 56.41 41166 SP COMP-INVESTIGATIVE UNIT 0.00 939.88 11,079.28 0.00 (11,079.28) 0.00 41167 SP COMP-TRAFFIC CPL/SGT 6,289.63 0.00 5,231.89 0.00 1,057.74 83.18 41168 SP COMP-RELIEF WATCH CMND 18,397.10 0.00 5,278.90 0.00 13,118.20 28.69 41173 SP COMP-PACT TEAM 0.00 823.32 5,609.71 0.00 (5,609.71) 0.00 41174 SP COMP-PERSONNEL OFFICER 0.00 624.38 624.38 0.00 (624.38) 0.00 41176 SP COMP-DETECTIVE SGT 8,111.41 412.00 1,625.92 0.00 6,485.49 20.04 41178 SP COMP-PERSONNEL & TRAINING 7,890.48 91.56 974.91 0.00 6,915.57 12.35 41179 SP COMP-TRAINING OFFICER 5,982.80 1,171.88 9,614.65 0.00 (3,631.85) 160.70 41183 SP COMP-HOPE-HMLS OUTRCH & 8,111.41 1,012.74 9,242.41 0.00 (1,131.00) 113.94 41184 SP COMP-FLEX TEAM OFFICER/CORP 0.00 289.44 289.44 0.00 (289.44) 0.00 41200 TEMPORARY EMPLOYEES 164,387.43 7,693.69 102,122.92 0.00 62,264.51 62.12 41300 OVERTIME 320,902.00 85,773.01 782,819.30 0.00 (461,917.30) 243.94 41310 OVERTIME - FLSA 24 DAY CYCLE 0.00 0.00 612.68 0.00 (612.68) 0.00 41320 COMP TIME 67,400.00 8,888.34 77,611.21 0.00 (10,211.21) 115.15 41400 SPECIAL DUTY PAY 9,650.00 1,709.80 20,706.06 0.00 (11,056.06) 214.57 41500 DEFERRED COMPENSATION MATCH 20,650.00 2,498.57 21,008.57 0.00 (358.57) 101.73 41510 PST DEFERRED COMPENSATION 1,603.21 100.05 1,344.07 0.00 259.14 83.83 41520 TIERED EMP DEF COMPENSATION 14,100.00 4,175.00 18,625.00 0.00 (4,525.00) 132.09 41530 TIERED RHS BENEFIT 177,100.00 43,225.00 154,800.00 0.00 22,300.00 87.40 41600 LONGEVITY 99,861.50 11,230.86 119,786.53 0.00 (19,925.03) 119.95 LUISN Page: 29 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41601 MARKSMANSHIP 16,380.00 1,196.78 10,902.43 0.00 5,477.57 66.55 41660 TUITION REIMBURSEMENT 4,700.00 2,805.00 15,001.00 0.00 (10,301.00) 319.17 41700 ANNUAL LEAVE BUYBACK 126,514.00 0.00 105,158.65 0.00 21,355.35 83.12 41710 ANNUAL LEAVE OVER MAX 15,977.00 0.00 10,917.44 0.00 5,059.56 68.33 41800 UNIFORM ALLOWANCE 149,180.00 11,617.44 119,485.57 0.00 29,694.43 80.09 41910 PERS-NORMAL 1,468,434.46 141,903.25 1,014,837.06 0.00 453,597.40 69.11 41912 PERS-UNFUNDED 216,929.00 0.00 216,929.00 0.00 0.00 100.00 41920 MEDICARE 238,929.01 20,999.11 191,779.10 0.00 47,149.91 80.26 41929 SHORT TERM DISABILITY 21,653.90 2,104.17 25,085.77 0.00 (3,431.87) 115.84 41930 LONG TERM DISABILITY 46,014.50 2,353.67 41,225.66 0.00 4,788.84 89.59 41931 WORKERS COMP 595,812.13 40,316.73 374,965.95 0.00 220,846.18 62.93 41932 STATE UNEMPLOYMENT INSURANCE 7,318.15 563.39 5,744.05 0.00 1,574.10 78.49 41940 HEALTH INSURANCE 1,304,958.00 104,213.43 996,167.93 0.00 308,790.07 76.33 41945 OPT OUT HEALTH INSURANCE 27,600.00 3,727.18 33,183.15 0.00 (5,583.15) 120.22 41946 LIFE INSURANCE 53,853.72 4,339.83 49,674.24 0.00 4,179.48 92.23 41951 HEALTH ALLOWANCE CREDIT 0.00 825.39 11,419.04 0.00 (11,419.04) 0.00 41996 VACANCY FACTOR (219,583.00) 0.00 0.00 0.00 (219,583.00) 0.00 41997 BUDGETARY/PAYROLL (54,802.44) 0.00 0.00 0.00 (54,802.44) 0.00 41999 PAYROLL SUSPENSE 0.00 12,367.12 105,888.80 0.00 (105,888.80) 0.00 TOTAL FOR SALARIES-BENEFITS 12,048,354.40 1,959,511.13 10,420,961.59 0.00 1,627,392.81 86.49
SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 716,283.63 2,084.22 709,731.43 753.38 5,798.82 99.19 42101 SAFETY SHOES - MOU ITEM 7,650.00 0.00 588.72 0.00 7,061.28 7.69 42105 PROTECTIVE CLOTHING 8,970.00 (289.39) 7,360.00 0.00 1,610.00 82.05 42300 WIRELESS COMMUNICATION 97,838.55 96.74 9,842.31 0.00 87,996.24 10.05 42350 PROGRAM EXPENDITURES 5,275.00 580.42 1,292.18 0.00 3,982.82 24.49 42640 MDC RENTAL RATES 6,470.00 3,235.00 6,470.00 0.00 0.00 100.00 42800 EQUIPMENT MAINTENANCE 5,780.27 0.00 0.00 0.00 5,780.27 0.00 42900 PROF. & CONT. SVCS 343,397.56 15,335.15 220,159.87 60,140.60 63,097.09 81.62 43100 MEMBERSHIP & DUES 0.00 0.00 30.00 0.00 (30.00) 0.00 43200 CONFERENCE, TRAINING & TRAVEL 37,785.00 4,990.30 29,010.14 0.00 8,774.86 76.77 43220 P.O.S.T. CONFERENCE & TRAINING 55,523.00 143.00 42,957.70 0.00 12,565.30 77.36 TOTAL FOR SERVICES-SUPPLIES 1,284,973.01 26,175.44 1,027,442.35 60,893.98 196,636.68 84.69 TOTAL FOR POLICE 13,333,327.41 1,985,686.57 11,448,403.94 60,893.98 1,824,029.49 86.31 39 PUBLIC WORKS
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 573,297.18 44,004.38 434,061.19 0.00 139,235.99 75.71 41140 FINAL LEAVE 0.00 0.00 4,745.36 0.00 (4,745.36) 0.00 41141 SP COMP-BILINGUAL 2,274.96 192.60 2,234.97 0.00 39.99 98.24 LUISN Page: 30 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41300 OVERTIME 1,000.00 797.83 8,299.33 0.00 (7,299.33) 829.93 41320 COMP TIME 0.00 0.00 185.00 0.00 (185.00) 0.00
41400 SPECIAL DUTY PAY (8,360.74) 489.79 7,697.90 0.00 (16,058.64) (92.07) 41500 DEFERRED COMPENSATION MATCH 7,159.25 100.50 5,110.99 0.00 2,048.26 71.39 41520 TIERED EMP DEF COMPENSATION 3,402.00 850.50 3,852.00 0.00 (450.00) 113.22 41530 TIERED RHS BENEFIT 3,269.50 775.50 3,185.00 0.00 84.50 97.41 41600 LONGEVITY 2,758.75 117.80 1,896.48 0.00 862.27 68.74 41700 ANNUAL LEAVE BUYBACK 8,655.00 0.00 9,086.80 0.00 (431.80) 104.98 41710 ANNUAL LEAVE OVER MAX 0.00 0.00 583.17 0.00 (583.17) 0.00 41910 PERS-NORMAL 66,770.84 4,320.67 49,872.86 0.00 16,897.98 74.69 41912 PERS-UNFUNDED 19,350.00 0.00 19,350.00 0.00 0.00 100.00 41920 MEDICARE 17,944.29 1,399.32 14,341.98 0.00 3,602.31 79.92 41929 SHORT TERM DISABILITY 1,834.55 167.51 2,146.48 0.00 (311.93) 117.00 41930 LONG TERM DISABILITY 3,898.43 283.01 3,565.45 0.00 332.98 91.45 41931 WORKERS COMP 47,965.95 2,511.71 33,289.77 0.00 14,676.18 69.40 41932 STATE UNEMPLOYMENT INSURANCE 535.61 35.97 426.82 0.00 108.79 79.68 41940 HEALTH INSURANCE 131,419.71 13,309.81 119,250.31 0.00 12,169.40 90.74 41945 OPT OUT HEALTH INSURANCE 7,200.00 685.71 10,678.56 0.00 (3,478.56) 148.31 41946 LIFE INSURANCE 4,643.58 343.55 4,253.59 0.00 389.99 91.60 41951 HEALTH ALLOWANCE CREDIT 0.00 235.12 2,209.00 0.00 (2,209.00) 0.00 TOTAL FOR SALARIES-BENEFITS 895,018.86 70,621.28 740,323.01 0.00 154,695.85 82.71
SERVICES-SUPPLIES
42020 MINOR EQUIPMENT & FURNITURE 87,451.50 0.00 87,451.50 0.00 0.00 100.00 42101 SAFETY SHOES - MOU ITEM 2,802.00 448.33 1,675.91 0.00 1,126.09 59.81 TOTAL FOR SERVICES-SUPPLIES 90,253.50 448.33 89,127.41 0.00 1,126.09 98.75 TOTAL FOR PUBLIC WORKS 985,272.36 71,069.61 829,450.42 0.00 155,821.94 84.18 47 COMMUNITY SERVICES
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 1,324,724.45 107,238.35 1,145,396.46 0.00 179,327.99 86.46 41101 SPECIAL ASSIGNMENT PAY 0.00 0.00 1.12 0.00 (1.12) 0.00 41140 FINAL LEAVE 0.00 0.00 2,855.72 0.00 (2,855.72) 0.00 41141 SP COMP-BILINGUAL 4,549.92 905.43 7,161.51 0.00 (2,611.59) 157.39 41200 TEMPORARY EMPLOYEES 294,708.55 20,121.85 206,301.06 0.00 88,407.49 70.00 41300 OVERTIME 28,541.00 2,765.10 36,292.20 0.00 (7,751.20) 127.15 41320 COMP TIME 0.00 1,895.26 6,183.35 0.00 (6,183.35) 0.00 41400 SPECIAL DUTY PAY 621.00 84.27 1,925.75 0.00 (1,304.75) 310.10 41500 DEFERRED COMPENSATION MATCH 11,705.00 1,089.57 5,910.13 0.00 5,794.87 50.49 41510 PST DEFERRED COMPENSATION 1,832.24 52.24 714.27 0.00 1,117.97 38.98 41520 TIERED EMP DEF COMPENSATION 10,770.00 2,400.00 9,135.00 0.00 1,635.00 84.81 LUISN Page: 31 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
41530 TIERED RHS BENEFIT 5,225.00 1,300.00 4,462.50 0.00 762.50 85.40 41600 LONGEVITY 3,210.00 131.87 2,673.84 0.00 536.16 83.29 41660 TUITION REIMBURSEMENT 1,190.00 0.00 3,804.00 0.00 (2,614.00) 319.66 41700 ANNUAL LEAVE BUYBACK 17,171.75 0.00 13,950.76 0.00 3,220.99 81.24 41710 ANNUAL LEAVE OVER MAX 0.00 0.00 1,773.00 0.00 (1,773.00) 0.00 41910 PERS-NORMAL 174,247.19 14,496.43 151,990.72 0.00 22,256.47 87.22 41912 PERS-UNFUNDED 75,105.00 0.00 75,105.00 0.00 0.00 100.00 41920 MEDICARE 46,455.79 4,066.01 39,753.23 0.00 6,702.56 85.57 41929 SHORT TERM DISABILITY 4,319.10 424.51 4,737.03 0.00 (417.93) 109.67 41930 LONG TERM DISABILITY 9,178.11 719.53 7,880.37 0.00 1,297.74 85.86 41931 WORKERS COMP 40,031.82 2,685.35 29,617.38 0.00 10,414.44 73.98 41932 STATE UNEMPLOYMENT INSURANCE 1,525.16 122.40 1,295.06 0.00 230.10 84.91 41940 HEALTH INSURANCE 247,103.16 23,886.85 195,866.07 0.00 51,237.09 79.26 41945 OPT OUT HEALTH INSURANCE 21,240.00 685.71 12,556.06 0.00 8,683.94 59.11 41946 LIFE INSURANCE 10,932.88 876.23 9,405.61 0.00 1,527.27 86.03 41951 HEALTH ALLOWANCE CREDIT 0.00 595.75 4,470.06 0.00 (4,470.06) 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 2,098,071.37 186,542.71 1,981,217.26 0.00 116,854.11 94.43
SERVICES-SUPPLIES
42014 ELECTRONIC INFO RESOURCES 125,000.00 4,140.58 116,972.61 0.00 8,027.39 93.57 42020 MINOR EQUIPMENT & FURNITURE 115,500.00 79,000.32 102,216.27 54,770.25 (41,486.52) 135.91 42033 CONSTRUCTION MATERIALS 60,000.00 0.00 54,589.73 0.00 5,410.27 90.98 42055 COMPUTER EQUIPMENT & 0.00 0.00 251.72 0.00 (251.72) 0.00 42100 UNIFORM EXPENSE 1,000.00 991.95 991.95 0.00 8.05 99.19 42101 SAFETY SHOES - MOU ITEM 5,132.50 300.00 1,470.84 0.00 3,661.66 28.65 42300 WIRELESS COMMUNICATION 960.00 115.08 675.99 0.00 284.01 70.41 42340 OFFICE SUPPLIES 150.00 0.00 27.25 0.00 122.75 18.16 42350 PROGRAM EXPENDITURES 50,115.00 12,103.65 20,684.32 3,000.00 26,430.68 47.25 42430 WATER UTILITY 0.00 842.11 12,578.79 0.00 (12,578.79) 0.00 42600 MOTOR POOL RENTAL - OPS & MTCE 22,000.00 0.00 0.00 0.00 22,000.00 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 161,255.00 39,368.81 104,865.33 0.00 56,389.67 65.03 42816 MOWING/LANDSCAPE CONTRACTS 4,000.00 0.00 0.00 0.00 4,000.00 0.00 42819 GRAFFITI REMOVAL 200,000.00 60,593.46 195,271.76 0.00 4,728.24 97.63 42821 TREE MAINTENANCE 750,000.00 235,358.72 637,165.75 0.00 112,834.25 84.95 42900 PROF. & CONT. SVCS 173,574.00 82,279.92 157,633.95 32,556.26 (16,616.21) 109.57 43500 BOOKS 23,826.00 1,515.74 23,478.88 0.00 347.12 98.54 43715 REGULATORY PERMIT & USE FEES 0.00 172.49 909.06 0.00 (909.06) 0.00 43722 PREVENTION & MAINTENANCE 18,000.00 11,520.00 68,995.10 12,405.00 (63,400.10) 452.22 LUISN Page: 32 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
TOTAL FOR SERVICES-SUPPLIES 1,758,702.50 528,302.83 1,553,862.69 102,731.51 102,108.30 94.19
CAPITAL OUTLAY
TOTAL FOR CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL FOR COMMUNITY SERVICES 3,856,773.87 714,845.54 3,535,079.95 102,731.51 218,962.41 94.32 FUN 120 88,636,424.68 6,481,733.12 42,945,665.62 14,628,067.51 31,062,691.55 64.95 LUISN Page: 33 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
130 CORONA MALL PROPERTIES FUND
19 ECONOMIC DEVELOPMENT
SERVICES-SUPPLIES
42430 WATER UTILITY 0.00 1,241.71 15,382.82 0.00 (15,382.82) 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 25,786.25 141,612.20 26,209.13 111,495.67 60.08 TOTAL FOR SERVICES-SUPPLIES 304,317.00 27,027.96 159,378.33 26,209.13 118,729.54 60.98 TOTAL FOR ECONOMIC DEVELOPMENT 304,317.00 27,027.96 159,378.33 26,209.13 118,729.54 60.98 FUN 130 304,317.00 27,027.96 159,378.33 26,209.13 118,729.54 60.98 LUISN Page: 34 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
232 CIVIC CENTER
47 COMMUNITY SERVICES
SERVICES-SUPPLIES
42033 CONSTRUCTION MATERIALS 2,400.00 0.00 2,564.24 0.00 (164.24) 106.84 42410 ELECTRIC UTILITY 80,722.00 4,988.35 74,391.50 0.00 6,330.50 92.15 42420 NATURAL GAS UTILITY 1,750.00 21.24 1,011.76 0.00 738.24 57.81 42430 WATER UTILITY 30,756.00 3,704.16 36,689.41 0.00 (5,933.41) 119.29 42813 MTCE & REPAIR - EQUIP & FAC 13,989.47 3,916.68 17,547.20 0.00 (3,557.73) 125.43 42822 VANDALISM 1,500.00 1,581.00 1,581.00 0.00 (81.00) 105.40 42900 PROF. & CONT. SVCS 29,600.00 1,525.54 29,234.46 0.00 365.54 98.76 43715 REGULATORY PERMIT & USE FEES 900.00 0.00 221.42 0.00 678.58 24.60 43722 PREVENTION & MAINTENANCE 15,227.38 255.71 12,769.96 0.00 2,457.42 83.86 TOTAL FOR SERVICES-SUPPLIES 176,844.85 15,992.68 176,010.95 0.00 833.90 99.52 TOTAL FOR COMMUNITY SERVICES 176,844.85 15,992.68 176,010.95 0.00 833.90 99.52 FUN 232 176,844.85 15,992.68 176,010.95 0.00 833.90 99.52 LUISN Page: 35 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
GRAND TOTAL 303,480,824.13 32,716,357.86 236,271,309.48 18,199,220.55 49,010,294.10 83.85 LUISN Page: 36 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/07/2026
Current Time: 11:40:53
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
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 1,128.00 512.50 1,127.50 0.00 0.50 99.95 TOTAL FOR SERVICES-SUPPLIES 1,128.00 512.50 1,127.50 0.00 0.50 99.95 TOTAL FOR DEBT SERVICE 1,128.00 512.50 1,127.50 0.00 0.50 99.95 50 WATER UTILITY SERVICES
SERVICES-SUPPLIES
44100 INTEREST EXPENSE 701,520.71 479,956.85 688,785.21 0.00 12,735.50 98.18 44610 ADMINISTRATIVE SERVICES CHARGE 2,265.00 566.25 2,265.00 0.00 0.00 100.00 TOTAL FOR SERVICES-SUPPLIES 703,785.71 480,523.10 691,050.21 0.00 12,735.50 98.19 TOTAL FOR WATER UTILITY SERVICES 703,785.71 480,523.10 691,050.21 0.00 12,735.50 98.19 FUN 507 3,036,917.16 481,035.60 692,177.71 0.00 2,344,739.45 22.79 LUISN Page: 1 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/08/2026
Current Time: 17:00:39
User:
Report:
Item 6.11
GL
06/30/2026
Budget
Expenditures
YTD Encumbrances
Balance
(Over)/Under
%
Used
CONSOLIDATED EXPENDITURE REPORT- BY FUND/DEPT
Fiscal Period:
Fiscal Year: 2026
OB 12
Ledger:
Level:
Month to
512 2025 WATER REVENUE BONDS
00 NOT APPLICABLE
SALARIES-BENEFITS
41100 PERMANENT EMPLOYEES 0.00 12,071.22 47,082.61 0.00 (47,082.61) 0.00 41141 SP COMP-BILINGUAL 0.00 19.56 301.20 0.00 (301.20) 0.00 41500 DEFERRED COMPENSATION MATCH 0.00 283.38 283.38 0.00 (283.38) 0.00 41910 PERS-NORMAL 0.00 1,390.33 5,459.70 0.00 (5,459.70) 0.00 41920 MEDICARE 0.00 300.53 1,343.40 0.00 (1,343.40) 0.00 41929 SHORT TERM DISABILITY 0.00 17.26 17.26 0.00 (17.26) 0.00 41930 LONG TERM DISABILITY 0.00 29.68 29.68 0.00 (29.68) 0.00 41931 WORKERS COMP 0.00 352.94 847.08 0.00 (847.08) 0.00 41932 STATE UNEMPLOYMENT INSURANCE 0.00 11.01 43.24 0.00 (43.24) 0.00 41940 HEALTH INSURANCE 0.00 547.95 547.95 0.00 (547.95) 0.00 41946 LIFE INSURANCE 0.00 36.72 36.72 0.00 (36.72) 0.00 41951 HEALTH ALLOWANCE CREDIT 0.00 19.59 19.59 0.00 (19.59) 0.00 TOTAL FOR SALARIES-BENEFITS 0.00 15,080.17 56,011.81 0.00 (56,011.81) 0.00
SERVICES-SUPPLIES
40000 CIP & PROJECT EXPENSE 23,780,530.57 0.00 0.00 0.00 23,780,530.57 0.00 42033 CONSTRUCTION MATERIALS 0.00 2,753,564.52 14,111,401.56 647,038.10 (14,758,439.66) 0.00 42055 COMPUTER EQUIPMENT & 0.00 0.00 276.00 0.00 (276.00) 0.00 42200 ADVERTISING EXPENSE 0.00 0.00 33.90 0.00 (33.90) 0.00 42220 PROMOTIONAL/PUBLIC OUTREACH 0.00 2.87 7,651.54 0.00 (7,651.54) 0.00 42320 POSTAGE & SHIPPING 0.00 2,061.26 13,734.43 0.00 (13,734.43) 0.00 42900 PROF. & CONT. SVCS 0.00 38,809.56 368,886.55 649,099.22 (1,017,985.77) 0.00 43300 CONSTRUCTION CONTRACTS 0.00 648,672.90 2,779,045.19 1,252,687.71 (4,031,732.90) 0.00 TOTAL FOR SERVICES-SUPPLIES 23,780,530.57 3,443,111.11 17,281,029.17 2,548,825.03 3,950,676.37 83.38 TOTAL FOR NOT APPLICABLE 23,780,530.57 3,458,191.28 17,337,040.98 2,548,825.03 3,894,664.56 83.62 13 DEBT SERVICE
SERVICES-SUPPLIES
42900 PROF. & CONT. SVCS 0.00 (367,330.00) 0.00 0.00 0.00 0.00 44100 INTEREST EXPENSE 0.00 (710,933.34) 0.00 0.00 0.00 0.00 TOTAL FOR SERVICES-SUPPLIES 0.00 (1,078,263.34) 0.00 0.00 0.00 0.00 TOTAL FOR DEBT SERVICE 0.00 (1,078,263.34) 0.00 0.00 0.00 0.00 FUN 512 23,780,530.57 2,379,927.94 17,337,040.98 2,548,825.03 3,894,664.56 83.62 LUISN Page: 2 Current Date:
GLREREE5_Consolidated_Expenditure_Report
10/08/2026
Current Time: 17:00:39
User:
Report:
Item 6.11