Dinuba City Council
May 27, 2025

Tuesday, May 27, 2025 / 5:30 PM / City Hall / 405 East El Monte Way, Dinuba District 1
Rachel Nerio- Guerrero
Mayor
District 2
Maribel Reynosa
Council Member
District 3
Benjamin Prado
Vice Mayor
District 4
Kuldip Thusu
Council Member
District 5
Linda Launer
Council Member
All attendees are advised that electronic devices should be placed on silent upon entering the Council Chambers.

The City Council will take action on all items listed on the agenda.

1. Work Session - 5:30 PM

1.1. Presentation of Toptracer technology, a range cover structure, and mini golf course concept by Kemper Sports (DJ)

1.2. Presentation of Preliminary Budget for FY 2025/26 (KS)

2. OPENING CEREMONIES - 6:30 P.M.

2.1. Welcome and Call to Order

2.2. Invocation

2.3. Pledge of Allegiance

3. AGENDA CHANGES OR DELETIONS
To better accommodate members of the public or convenience in the order of presentation, items on the agenda may not be presented or acted upon in the order listed. Additions to Agenda may be added only pursuant to California Government Code section 54954.2(b).

4. REQUEST TO ADDRESS COUNCIL
This portion of the meeting is reserved for any person who would like to address the Council on any item that is not on the agenda. Please be advised that State law does not allow the City Council to discuss or take any action on any issue not on the agenda. The City Council may direct staff to follow up on such item(s). Speakers are limited to three (3) minutes. If there is any person wishing to address the City Council at this time please approach the podium and state your name and nature of the request.

5. CONSENT CALENDAR
Matters listed under the Consent Calendar are considered routine and will be enacted by one motion and one vote. There will be no separate discussion of these items. If discussion is desired, a member of the audience or a Council Member may request an item be removed from the Consent Calendar and it will be considered separately.

5.1. SUBJECT

Approval of City Council Meeting Minutes (MA)

RECOMMENDATION
Council to review and approve the City Council meeting of May 13, 2025, as presented.

5.2. SUBJECT
Fiscal Year 2024/25 Third Quarter Financial Report (KS)

RECOMMENDATION
Council to accept the financial report for the third quarter ending March 31, 2025 for the 2024/2025 fiscal year.

5.3. SUBJECT
Notice of Completion - Fire Department Training Facility (JW)

RECOMMENDATION
Council to accept the Fire Department Training Facility Project as complete and authorize the City Engineer to file a Notice of Completion with the Tulare County Recorder's Office.

5.4. SUBJECT
Extension of Management Services Contract with KemperSports, Inc. for Management of Ridge Creek Golf Course (DJ)

RECOMMENDATION
Council to extend management services contract with Kemper Sports, Inc. for ten (10) years for the maintenance and operations of the Ridge Creek Golf Course.

6. WARRANT REGISTER

6.1. SUBJECT
Warrant Register May 16 & 23, 2025 (KS)

RECOMMENDATION
Council to review and approve the Warrant Register as presented.

7. PUBLIC HEARING

7.1. SUBJECT
City Vacancies Report Pursuant to Assembly Bill 2561 (MA)

RECOMMENDATION
Council to conduct a public hearing on position vacancies pursuant to Assembly Bill 2561.

8. DEPARTMENT REPORTS

8.1. SUBJECT
Resolution No. 2025-30 adopting Vision Zero Action Plan for the City of Dinuba (JW)

RECOMMENDATION
Council to adopt Resolution No. 2025-30 approving the Vision Zero Action Plan for the City of Dinuba.

9. MAYOR/COUNCIL REPORTS

10. CITY MANAGER COMMUNICAT IONS

11. CITY STAFF COMMUNICATIONS

12. ADJOURNMENT
This agenda was posted at least 72 hours prior to the regular meeting per GC Section 54954.2(a). A Citizens' Packet regarding this meeting is available at the City Clerk's Office located at City Hall, 405 East El Monte Way, Dinuba CA 93618.

In compliance with the Americans with Disabilities Act, if special assistance is needed to participate in the meeting, please contact the City Clerk's Office at 559-591-5900. Please provide at least 48 hours notification prior to the meeting to allow staff to make reasonable arrangements. (28 CFR 35.102-35.104 ADA Title II)
559.591.5900 / FAX 559.591.5902 . e-mail address: [email protected]. www.dinuba.org

City Council Staff Report
Department: ADMINISTRATIVE

SERVICES
May 27, 2025
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
By: Karina Solis, Administrative Services Director
Subject: Presentation of Preliminary Budget for FY 2025/26 (KS) RECOMMENDATION:

Council to review the preliminary Fiscal Year 2025/26 budget and provide direction as appropriate.

EXECUTIVE SUMMARY:

Annually the City of Dinuba presents projections of the current fiscal year revenues and expenditures along with the preliminary following year's budget. This preliminary budget workshop session for the 2025/26 fiscal year includes the preliminary figures for the Enterprise and Capital Improvement Project funds. The previous budget workshop on May 13, 2025 covered the General fund, Special Revenue, Internal Service and Debt Service funds. The final budget will be presented for Council's consideration and adoption on June 10, 2025
OUTSTANDING ISSUES:

None.

DISCUSSION:

The preliminary fiscal year 2024/25 budget has been prepared for the City Council's review and direction. A copy of the preliminary budget is enclosed as Attachment 'A'.

This budget includes the projected year-end revenues and expenditures for fiscal year 2024/25 and the proposed budget for 2025/26.

The budget must be adopted on or before the last working day of the last month of the current fiscal year. Prior to adoption, staff prepares budget presentations to share the proposed budget for review and discussion with City Council.

The final budget will be presented for consideration and adoption by the City Council on

June 10, 2025.

FISCAL IMPACT:

None.

PUBLIC HEARING:

None.

ATTACHMENTS:

1. 2025-26 Preliminary Budget Document

CITY OF
DINUBA

ANNUAL BUDGET

FISCAL YEAR
2025-2026
Dinuba.org

Table of Contents
Overview
General Fund ............................................................................................................................... 1 Enterprise Funds .......................................................................................................................... 5 Internal Service Funds ............................................................................................................... 10 Capital Improvement Program .................................................................................................. 12 Debt Service .............................................................................................................................. 13 Budget Detail Sheets
General Fund ............................................................................................................................. 15 Enterprise Funds ........................................................................................................................ 31 Special Revenue Funds .............................................................................................................. 47 Internal Service Funds ............................................................................................................... 71 Capital Projects Funds ............................................................................................................... 77 Debt Service Funds .................................................................................................................... 81

GENERAL FUND OVERVIEW
The general fund consists of revenues primarily from sales and property taxes that are used to fund core services, such as police, fire, parks and recreation, and community development.

Expenditures are typically easier to project in any given year; however, revenues are more of a challenge because they fluctuate based on the state of the economy and the success of local businesses. The City of Dinuba is unique in that, historically, two-thirds of its sales tax revenue is generated by online sales; however, with the recent determination of shift of a portion of these online sales tax revenues from the California Department of Tax and Fee Administration (CDTFA), the online sales tax has been reduced significantly.

In preparation of the budget, projections of revenues and expenditures are determined by using historical trends, current data, input from departments, and anticipated growth and development. Despite the online sales tax reduction in response to the CDTFA determination, staff has managed to prepare a balanced budget.

Table 1-A below provides a summary of operating revenues over operating expenditures in the General Fund over the past few years. As reflected in the summary, actual revenues over expenditures have exceeded projections in fiscal years 2022/23 and 2023/24 by $1.5 and $3.2 million, respectively. The projected year-end for FY 2023/24 estimates revenues over expenditures of $2.1 million. The proposed budget for FY 2024/25 is projecting revenues over expenditures of $152 thousand.

Table 1-A
It is important to note the differences in revenues over expenditures over several years. These differences are explained as follows:

FY 2023/24 Actual
In 2023/24, the City’s revenue increased by $470,000 compared to the prior year, primarily due to higher interest earnings. Actual expenses for 2023/24 were $1.1 million lower than in 2022/23, largely due to the conclusion of one-time litigation costs in the prior year and a restructuring of salary allocations to more accurately assign costs to the appropriate funds.

FY 2024/25 Projected Year End
The revenue in the adopted 2024/25 fiscal year budget initially anticipated lower investment earnings; however, these are now being adjusted to reflect updated year-end projections.

Additionally, service and fee revenues are trending higher, primarily driven by increases in 2022-23 Actual 2023-24 Actual
2024-25
Adopted
2024-25
Projected Year
End
2025-26
Proposed
Total General Fund Revenues 19,974,027 20,443,695 18,438,194 20,230,066 18,993,293 Less Total General Fund Expenditures (18,380,659) (17,279,385) (18,140,601) (18,087,053) (18,841,306) Operating Revenues/Expenses 1,593,368 3,164,310 297,593 2,143,014 151,987 1

building-related fees such as Public Improvement Plan Checks and Inspection Fees. On the expense side, projected year-end figures remain virtually unchanged from the adopted budget.

FY 2025/26 Proposed
The reduction of sales tax revenue after the CDTFA audit and determination have been taken into consideration in the preparation of the City’s budget for the past few years, which is also reflected in the proposed 2025/26 budget. A decrease in service and fee revenues are anticipated for the new fiscal year due to decreases in building-related fees such as Public Improvement Plan Checks and Inspection Fees. Expenses are anticipated to increase by $754,000 in the new year due to increases in liability and property insurances and increases to contractual agreements based on CPI.
2

GENERAL FUND SUMMARY OF REVENUES AND EXPENDITURES
The proposed budget for Fiscal Year 2025/26 projects operating revenue of approximately $19 million and operating expenditures of $18.8 million.

GENERAL FUND REVENUES
Table 1 reflects a summary of the General Fund Revenues. The projected revenue for fiscal year ending June 30, 2025 is estimated at approximately $20.2 million. For the upcoming fiscal year, revenues are anticipated to be at $19 million. The decrease between the projected year-end in comparison to 2025/26 is due to anticipated decreases in development in the form of Improvement Plan Checks and Inspection Fees.

Table 1

GENERAL FUND EXPENSES
Table 2 reflects a summary of the general fund expenses. Staff is proposing expenses of $18.8 million for the upcoming fiscal year.

Across the general fund, expenses decreased by $1.1 million from 2022/23 actual to 2023/24 actuals due to several factors including, the completion of one-time litigation that took place in 2022/23 and positions that were vacant for a portion of the fiscal year.

The 2024/25 budget was adopted with a slight increase due to the conversion of two part-time positions, a Grounds Maintenance Worker and the Events Coordinator, to full-time in the Parks Department. In addition, a part-time Fire Inspector was also included in the new budget.

In the projected year end 2024/25 expenses are expected to be $54,000 less than originally adopted. For the proposed 2025/26 budget, expenses are expected to increase by $754,000 as increases to liability insurance and contracts have increased due to environmental and economic factors.
2022-23 Actual 2023-24 Actual 2024-25 Adopted
2024-25 Projected Year End
2025-26 Proposed
Property Tax 1,922,936 2,128,420 1,947,400 2,008,114 2,071,900 Other Taxes 2,510,424 2,657,238 2,725,000 2,882,443 2,880,000 Utility Users Tax 2,277,276 2,229,716 2,200,000 2,140,000 2,245,000 Sales Tax 7,358,939 6,991,542 6,925,000 6,840,000 6,880,000 Transient Occupancy Tax 363,795 394,204 370,000 300,000 300,000 Licenses & Fees 605,718 818,245 625,500 845,500 695,600 Franchise Tax 340,382 347,315 345,000 300,705 305,000
Service & Fees 1,496,988 1,764,318 1,218,912 1,941,389 970,791 Fines 65,727 63,965 78,100 78,100 78,100
Use of Money & Property 1,331,685 1,458,223 721,600 1,221,600 1,221,600 Intergovernmental 250,029 66,291 22,000 51,000 51,000
Transfers In 60,000 67,270 60,390 148,017 60,390
Overhead/Misc Revenues 1,390,129 1,456,948 1,199,292 1,473,198 1,233,912 Sale of land 0 0 0 0 0
Total General Fund Revenues 19,974,027 20,443,695 18,438,194 20,230,066 18,993,293 3

Table 2

GENERAL FUND EXPENDITURES
As reflected in Table 2, the General Fund Operating Expenditures for Proposed Fiscal Year 2025/26 excluding one-time expenses and Capital Improvements total $18.8 million. The expenditures are spread over several departments, which provide core services to the community.

Chart 1 displays the percentage breakdown of expenditure by department for Fiscal Year 2025/26. As is common amongst cities, the City’s greatest investment of General Fund resources is in public safety representing 52% of total expenditures. The City’s commitment to parks, community services, youth recreation and seniors is also a high priority for the City Council.

Investments in public safety and parks and community services are keys to the City’s high quality of life.

Chart 1
2022-23 Actual 2023-24 Actual
2024-25
Adopted
2024-25
Projected Year
End
2025-26
Proposed
Administration 893,862 619,741 637,488 607,838 589,050
General Services 2,247,370 1,932,644 2,119,272 2,130,184 2,172,395 Administrative Services 992,379 1,082,865 1,134,348 1,100,785 1,161,506 Parks & Community Services 2,678,133 2,825,856 2,970,299 2,898,198 3,111,863 Planning And Development 1,954,401 1,626,647 1,743,566 1,771,997 1,828,939 Police 6,806,320 6,791,966 7,278,410 7,257,511 7,600,035 Fire 2,808,195 2,399,666 2,257,218 2,320,540 2,377,518
Total General Fund Expenses 18,380,659 17,279,385 18,140,601 18,087,053 18,841,306 4

ENTERPRISE FUNDS
The enterprise funds include the Water, Sewer, Disposal, Golf, Transit and Ambulance Funds. In contrast to the General Fund, each enterprise fund operates similar to a business and funds are accounted for separately. User charges must be established and maintained at proper levels to assure adequate revenues in order to pay for operations, maintain adequate reserves and fund maintenance repair and replacement of critical equipment, facilities and infrastructure.

Water
The City is anticipating operating expenses to come in over revenues in the amount of $564,521 in 2024/25 projected year-end. One-time expenses totaling $798,915 include the Well #20 project, Park Way Water Main Project, and AMI (Advanced metering Infrastructure) receiver.

In the proposed 2025/26 budget, the operating revenues will exceed operating expenses by $381,420 (as shown in chart W1 below). One-time capital expenses in the water fund include $34,999 for another AMI Receiver, $2,110,000 for the Park Way and Whitney Water Main Improvement projects.

Chart W1
3,787,589
4,315,449
3,915,132
4,314,400 4,461,179
2,955,761
3,392,990
3,879,896 3,749,879
4,079,759
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End
2025-26 Proposed
Water Revenues and Expenses

REVENUES EXPENSES
5

Sewer
The utility rate increases implemented in October 2023 have enabled the sewer fund to meet its current financial obligations. By the end of the projected year, the fund is expected to generate $362,503 in operating revenues over expenses. For the proposed 2025/26 fiscal year, a surplus of $80,191 is projected. These surpluses will be allocated to the fund balance to support future planned and unforeseen expenditures.

One-time equipment purchases include $30,000 for a tractor disc attachment and a $30,000 Bar Screen for the Wastewater Treatment Plant, both included in the projected year-end expenses.

Chart S1
3,988,830
4,912,035 4,712,549
4,973,719 5,051,542
3,299,507
1,675,628
4,619,226 4,611,216
4,971,351
$1,500,000
$2,500,000
$3,500,000
$4,500,000
$5,500,000
$6,500,000
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25
Projected Year
End
2025-26
Proposed
Sewer Revenues and Expenses

REVENUES EXPENSES
6

Disposal
As shown in Chart D1, the Disposal Fund is projected to have operating expenses exceed revenues by $242,885 in the 2024/25 fiscal year. This includes one-time expenditures of $75,000 for alley repairs, which will be covered by reserves in the Disposal Fund.

For the proposed 2025/26 fiscal year, a shortfall of $98,161 is anticipated, with the deficit also being offset by the fund balance. An additional $75,000 is allocated from reserves for continued alley repair work.

The City will also be establishing an annual allocation in the amount of $150,000 designed to comply with SB1383 requirements which will be funded by the new disposal contract franchise agreement. The Disposal Fund will rely on reserves to cover any shortfalls until a new contract is finalized through the Request for Proposal (RFP) process, expected to be completed in fiscal year 2025/26.

Chart D1
3,496,179
3,686,942
3,557,712 3,653,526
3,968,501
3,117,032
3,384,180
3,840,088 3,896,411
4,066,662
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25
Projected Year
End
2025-26
Proposed
Disposal Revenues and Expenses

REVENUES EXPENSES
7

Ridge Creek Golf Course
The golf course, restaurant, and event center continue to experience revenue growth. Interest in golf remains strong, with consistently high numbers of rounds played following the sport’s surge in popularity during the pandemic. In the 2023/24 fiscal year, the restaurant underwent several enhancements, including a remodel and menu upgrades, which have been well received by patrons.

For the projected 2024/25 year-end, operating revenues are expected to exceed expenses by approximately $369,031. The proposed 2025/26 budget anticipates a surplus of $554,529 by the end of the current fiscal year.

Chart G1
3,881,583
4,234,987 4,172,120
3,933,789
4,516,628
3,828,269 3,724,421
3,552,225 3,564,758
3,962,099
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25
Projected Year
End
2025-26
Proposed
Golf Revenues and Expenses

REVENUES EXPENSES
8

Ambulance
As shown in Chart A1, operating revenues are projected to exceed operating expenses by approximately $900,000 for the 2024/25 fiscal year-end and by $444,000 for the proposed 2025/26 fiscal year. The larger surplus anticipated in 2024/25 is primarily driven by two factors:
increased revenues and reduced expenses due to staffing vacancies, which have resulted in significant savings in employee service costs.

A major contributor to the higher revenues in the 2024/25 projection is the GEMT (Ground Emergency Medical Transportation) Managed Care Supplement program. The City reconciled this program in the current fiscal year, which included revenue adjustments for prior years, leading to a one-time boost in funding. However, the proposed allocation for the GEMT program in 2025/26 is $130,000, which aligns more closely with ongoing expectations for future funding levels.

In terms of one-time expenditures for the 2024/25 projected year-end, the City is in the process of completing construction of a Fire Training Facility in partnership with the Valley Regional Occupational Program (VROP). This project, which began in the 2022/23 fiscal year, is expected to be completed by the end of 2024/25. It is funded through balances in the Fire Impact Fees and the Ambulance Fund. Additionally, $500,000 in facility improvements for the fire department are also included in the 2023/24 year-end projections and will similarly be funded from available fund balances.

Chart A1
3,959,244
6,419,394 5,600,733 5,654,774 5,748,750
2,324,337
3,912,361
4,981,693
4,754,148
5,304,615
$1,500,000
$2,500,000
$3,500,000
$4,500,000
$5,500,000
$6,500,000
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25
Projected Year
End
2025-26
Proposed
Ambulance Revenues and Expenses

REVENUES EXPENSES
9

INTERNAL SERVICE FUNDS
The City of Dinuba operates five Internal Service Functions: Risk Insurance, Property and Facility Maintenance, Fleet Maintenance, Computer Equipment Replacement and Health Insurance.

Revenues for the Internal Service Funds are derived from charges to the internal departments on a pro rata share.

Risk Insurance
The Risk Insurance fund includes property and liability insurances. As a largely self-insured agency, the City of Dinuba mitigates exposure by participating in a Joint Powers Authority (JPA) for property and liability insurances including Worker’s Compensation. The Central San Joaquin Valley Risk Management Authority JPA is composed of 54 Central Valley cities that collectively pool services and resources to reduce costs. Members of the JPA are expected to be active participants and therefore have a large level of influence on the decisions made by the board.

Over the past few years, the Risk fund has been building up a fund balance. For the projected year end 2024/25, staff is anticipating to utilize $105k of that fund balance and an additional $21k for fiscal year 2025/26.

Computer Replacement
The City’s Computer Replacement program was created to ensure replacement of aging computers and software. The replacement program focuses on replacing the oldest computers first, eventually leading to a rotation where all computers are replaced every five to seven years.

For both the 2024/25 projected year-end and the proposed 2025/26 fiscal year, the fund is anticipated to have revenues that cover all anticipated expenses for the year.

Fleet Maintenance
The City has a vehicle fund to deliver operational and maintenance services for the City’s fleet of vehicles. A full-time Mechanic and a full-time Mechanic Helper are responsible for the City’s fleet.

After purchasing new fleet and restructuring the fund, significant decreases to expenses were made. For the projected year-end 2024/25 the revenues and fund balance transfer of $4k will ensure the expenses are covered and for the proposed 2024/25 budget, expenses are expected to match revenues.

Property and Facilities Maintenance
This fund provides for the general maintenance and custodial work associated with the City’s facilities. The expenses that are incurred in this fund are reimbursed by the benefitting funds. For the projected year-end 2024/25 and for the proposed 2025/26 budget, the revenues are expected to match expenses.
10

Health Care Costs
The City’s self-insured health care plan expenses have remained steady in the past few years; however, the 2023/24 actual fiscal year had medical claims that exceeded revenues and the trend is expected to continue through the 2025/26 fiscal year. Staff has prudently build up a fund balance to help with the fluctuations that are inherent in being self-funded. In the 2024/25 projected year end, staff is anticipating to apply revenue and $113k from fund balance to cover expenses. In fiscal year 2025/26, an additional $192k in fund balance will be applied to cover the budgeted expenses.

In fiscal year 2025/26, staff will be monitoring this fund closely to determine whether the increases are an anomaly or if further measures in addressing these increases are necessary.

Chart H1
3,231,990
3,314,715
3,392,022 3,412,022 3,430,000
2,753,901
3,516,434 3,525,000 3,525,000 3,622,000
$2,500,000
$2,700,000
$2,900,000
$3,100,000
$3,300,000
$3,500,000
$3,700,000
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed Health Revenues and Expenses REVENUES EXPENSES
11

CAPITAL IMPROVEMENT PROGRAM (CIP)
Capital improvement projects reflect one-time investments in critical infrastructure and facilities. These projects are funded by several sources: grants, enterprise funds, and special revenues. Capital projects are often completed over multiple years depending on the scope of work. The projects listed in the table below are the proposed projects for the 2025/26 fiscal year continuing from the 24/25 fiscal year. The total Capital Expenditures for these projects is $57,514,019 across different funding sources. 12

DEBT SERVICE
The city tracks all debt incurred in the debt service fund. The debt includes bonds and leases to fund infrastructure projects and major public facilities. These debts are paid from various funds that benefited from the project. It is important to note that of the total debt owed, 57% or $35.5 million is held by the Successor Agency of the former Dinuba Redevelopment Agency. The annual debt payments of $3.2 million for this debt is paid for by the state through the countywide Oversight Board and not from City funds.

Summary of Debt Service by fund
Debt Service Payoff
The chart below represents the city debt by short-term, medium-term, and long-term. The next three years reflects $226,686 that will be retired, followed by $9.2 million in 4-10 years, and the majority of the debt, $17 million will be paid off in 10-20 years. The total debt balance of $26.4 million will be completely retired in 2040.

The City will continue to evaluate opportunities to refinance existing debt in the coming year as allowed by bond covenants and favorable interest rates.

Annual Debt Payment Balance on Debt
General Debt Service $125,717 $595,041
Water Debt Service $448,250 $1,892,026
Sewer Debt Service $819,041 $6,278,000
Financing Authority Debt Service $1,873,899 $17,121,912 Successor Agency Debt $3,176,394 $35,530,000
Other Debt $217,940.44 $537,283
Total $6,661,242 $61,954,262
13

Detailed Debt Service Schedule NAME DESCRIPTION DATE OF LOAN FY WILL BE PAID OFF BALANCE AS OF JUNE 30 , 2025 Loan-BBVA Compass PNC Bank 2015 BBVA-Golf event center & pay off Tulare county RDA 1/15/2016 2030-31 $595,041 $595,041
Loan-Dept of Health Services Safety Clean Water 2005 3/14/2005 2027-28 $1,892,026 $1,892,026
Bond-US BANK 2012 Waste water(2008 WW & 1998 #1) 11/7/2012 2038-39 $4,470,000 Bond-US BANK 2019 Wastewater BondsWWTP (2007 WWTP Bonds) 2/1/2020 2038-39 $1,808,000 $6,278,000
Bond-US BANK
2012 Public works-Refinanced-2002(PW Facility, WWTP Facility & Voc Tech Facility) & 2010(WasteWater Impr) 11/7/2012 2038-39 $5,985,000 Bond-US BANK
2016 Measure R-Refinanced 2007(RDA Project & Road Impr) Measure Bond to Pay Bob Barker & Ave 416 10/1/2016 2038-2039 $4,690,000 Lease-Western Alliance Bank 2013 Solar-Solar Project 2/18/2014 2033-34 $6,446,912 $17,121,912
Bond-US BANK
2012 Successor-Refinanced 1998 & 2008 Wastewater Bonds-Wastewater Facility Impr Construction 12/6/2012 2039-40 $1,130,000 Bond-US BANK
2015 Successor-Refinanced 2005(RDA Projects (replaced 1997B & 1997C bonds) & 2006(RCR Projects) bonds 3/1/2016 2036-37 $9,425,000 Bond-US BANK
2017 Successor-Refinanced 2006(RCR Projects), 2011A*, and 2011B* bonds 2/1/2017 2037-2038 $15,740,000
Bond-US BANK 2024 Successor-Refinanced 2014 6/30/2024 2033-2034 $9,235,000 $35,530,000
Enterprise Lease POLICE Vehicles 12/1/2019 2024-2025 $939 Enterprise Lease POLICE Vehicles 6/1/2021 2025-2026 $16,765 Enterprise Lease POLICE Vehicles 6/1/2023 2027-2028 $182,008 Enterprise Lease POLICE Vehicles 7/1/2023 2028-2029 $128,589 Lease2 Inc PipeHunter VacHunter Excavator 12/1/2019 2025-2026 $27,337 KS State Bank Hotbox 10/1/2021 2025-2026 $10,315
Santander bank Police Vehicles - 3 chargers KS bank 10/18/2021 2025-2026 $45,775 Tasers - Axon 8/15/2023 2027-2028 $125,554
$537,282
Total all Long-Term Debt $61,954,261
14

GENERAL (FUND 101)
The General Fund covers general operations of the budget. General Fund revenues are not restricted and therefore can be used as directed by the City Council. The General Fund includes the following departments and divisions:
 General Fund Revenues ................................................................................................................. 16  Legislative Services ........................................................................................................................ 18 o City Council ....................................................................................................................... 18 o City Attorney ..................................................................................................................... 18 o City Manager ..................................................................................................................... 18  General Services ............................................................................................................................. 19  Finance Services ............................................................................................................................. 19 o Human Resources…………………………………………………………………………………………………………20  Parks & Community Services ......................................................................................................... 20  Police Services ................................................................................................................................ 24  Fire Services ................................................................................................................................... 27  Community Development Support ................................................................................................ 28 o Engineering Services ......................................................................................................... 28 o Planning Services .............................................................................................................. 28 o Code Enforcement Services .............................................................................................. 28 o Building Services ............................................................................................................... 29 o Housing Services ............................................................................................................... 30 15

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
400.1000 PROP TAXES Secured - Current Year 907,516 960,848 915,000 965,000 970,000 400.1010 PROP TAXES Secured - Prior Year 14,541 21,838 13,000 15,000 15,000 400.1020 PROP TAXES Unsecured - Current Year 62,659 70,568 70,000 80,000 75,000 400.1030 PROP TAXES Unsecured - Prior Year 512 1,439 400 400 400 400.1040 PROP TAXES Supplemental - Current Year 44,623 74,968 35,000 40,000 40,000 400.1050 PROP TAXES Supplemental - Prior Year 9,331 9,775 9,000 11,000 11,000 400.1060 PROP TAXES Interest & Penalties 5,338 9,699 6,000 6,500 6,500 400.1070 PROP TAXES Passthrough - Redevelopment 831,158 916,793 835,000 835,000 900,000 400.1080 PROP TAXES Property Tax Relief 5,755 5,910 5,500 5,902 5,500 400.1090 PROP TAXES In Lieu of Taxes - Housing Auth 8,926 - 8,500 9,312 8,500 401.1000 OTHER TAXES Motor Vehicle In-Lieu of (VLF) 2,484,668 2,625,778 2,700,000 2,842,122 2,850,000 401.1010 OTHER TAXES Off-Highway Motor Vehicle 25,756 31,460 25,000 40,321 30,000 402.1000 UTILITY USER TAX Gas 577,633 364,759 400,000 350,000 350,000 402.1010 UTILITY USER TAX Electric 1,505,948 1,649,993 1,600,000 1,600,000 1,675,000 402.1020 UTILITY USER TAX Telephone 193,695 214,964 200,000 190,000 220,000 403.1010 SALES TAX Sales & Use Tax 7,213,903 6,812,177 6,780,000 6,700,000 6,700,000 403.1020 SALES TAX Sales Tax - 1/2 Cent 145,037 179,366 145,000 140,000 180,000 404.1000 REAL PROPERTY TRANSFER TAX Real Property Transfer Tax 32,578 56,582 50,000 40,000 40,000 405.1000 TRANSIENT OCCUPANCY TAX Transient Occupancy Tax 363,795 394,204 370,000 300,000 300,000 406.1000 BUS LIC TAX Business License 276,385 330,531 290,000 290,000 290,000 406.1020 BUS LIC TAX SB1186 Fee 4,838 4,828 5,000 5,000 5,100 407.1000 FRANCHISE TAX Electric 165,040 165,623 175,000 165,000 165,000 407.1010 FRANCHISE TAX Cable TV 96,614 87,096 85,000 74,216 75,000 407.1020 FRANCHISE TAX Gas 78,728 94,596 85,000 61,489 65,000 15,054,975 15,083,794 14,807,400 14,766,262 14,977,000
410.1000 PERMITS Building 323,900 482,216 330,000 550,000 400,000 410.1010 PERMITS Garage & Yard Sales 595 670 500 500 500 324,495 482,886 330,500 550,500 400,500
411.1000 FINES Parking 5,326 3,527 4,000 4,000 4,000
411.1010 FINES Child Passenger Seat 150 33 150 150 150
411.1050 FINES Traffic School 0 - - - -
411.1060 FINES Proof of Corrections 1,111 863 1,750 1,750 1,750 411.1070 FINES Courts - General Based 53,404 53,949 65,000 65,000 65,000 411.1090 FINES Red Light Violations 3,611 3,530 2,500 2,500 2,500 411.1100 FINES Litter - - 75 75 75
411.1150 FINES Other Fines 4 9 25 25 25
411.1160 FINES Crime Prevention Program 47 52 100 100 100 411.1170 FINES DUI Lab Fines 2,075 2,003 4,500 4,500 4,500 65,727 63,965 78,100 78,100 78,100
412.1000 USE OF MONEY & PROP Investment Earnings 731,426 1,380,485 700,000 1,200,000 1,200,000 412.1050 USE OF MONEY & PROP Unrealized Gain/Loss 575,620 52,897 - - - 412.1100 USE OF MONEY & PROP Property Lease/Rental 21,600 21,600 21,600 21,600 21,600 412.2000 USE OF MONEY & PROP Lease Interest Income 3,040 3,242 - - - 1,331,685 1,458,223 721,600 1,221,600 1,221,600
413.1000 INTERGOVT Mandated Cost Reimbursement 47,237 44,536 11,000 40,000 40,000 413.1040 INTERGOVT Tulare County Receipts 11,095 16,866 11,000 11,000 11,000 413.1190 INTERGOVT Other Grant 33,387 - - - -
413.1530 INTERGOVT SB2 121,799 4,832 - - -
413.1540 INTERGOVT LEAP 36,512 58 - - -
250,029 66,291 22,000 51,000 51,000
409.1010 SRVC & FEE Returned Check Charges 500 150 500 300 300 409.1020 SRVC & FEE Admin Citation 55,000 (49,510) 4,000 5,000 4,000 409.1030 SRVC & FEE Document Copy Charges 7,753 7,706 6,000 6,000 6,000 409.1050 SRVC & FEE Records Research - - - - -
409.2010 SRVC & FEE Youth Sports Fees 65,791 57,368 65,000 65,000 60,000 409.2020 SRVC & FEE Adult Sports Fees 2,700 4,500 3,600 4,500 5,000 409.2030 SRVC & FEE Aquatics Lesson Fees 14,829 12,076 15,000 13,500 13,500 409.2040 SRVC & FEE Aquatics Open Swim Fees 7,031 6,126 7,200 6,000 6,500 409.2050 SRVC & FEE Youth-Summer Fun in Park 2,669 2,580 2,000 1,240 1,200 409.2060 SRVC & FEE Special Events Fee 7,335 6,341 4,800 6,000 6,000 409.2070 SRVC & FEE Athletic Light 3,615 6,686 6,800 8,850 7,400 409.2080 SRVC & FEE Major Event PARKS 3,580 4,570 4,500 5,600 5,600 409.2090 SRVC & FEE Seniors Lunch 18,453 19,041 18,330 22,500 22,500 409.2100 SRVC & FEE Athletic Sponsors 18,250 11,750 20,000 15,000 15,000 409.2110 SRVC & FEE After School Care 74,041 68,521 73,300 59,400 59,500 409.2120 SRVC & FEE Private Building Rental 48,659 49,490 46,000 46,777 46,000 409.2130 SRVC & FEE Public Building Rental 6,764 6,456 6,000 4,500 4,500 409.2135 SRVC & FEE Senior Miscellaneous Revenue 1,812 1,775 1,550 1,800 1,800 409.2140 SRVC & FEE Park Rental (BBQ/Shelter) 5,147 7,976 6,000 10,348 6,500 409.2150 SRVC & FEE Sportplex fees 62,891 64,104 60,000 52,200 60,000 Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Lic & Permits - Licenses & Permits
Account Classification Total: Lic & Permits - Licenses & Permits Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Fund: 101 - General Fund

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
16

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
409.2160 SRVC & FEE Vending Machine 670 796 550 450 550 409.3010 SRVC & FEE Police Emergency Response 12,684 20,278 15,000 18,263 17,500 409.3020 SRVC & FEE School Resource Officer 179,502 149,662 143,198 143,200 164,107 409.3030 SRVC & FEE ABC Application Review 132 231 200 200 200 409.3040 SRVC & FEE Noise Disturbance Callback 276 652 1,000 1,000 1,000 409.3050 SRVC & FEE False Alarm Response 4,356 32,331 3,500 33,725 25,000 409.3060 SRVC & FEE Records Check Service 521 897 600 600 750 409.3070 SRVC & FEE Fingerprinting Service 8,378 8,188 8,000 8,000 8,000 409.3080 SRVC & FEE Accident Report Copies 10,380 11,537 9,000 9,000 9,000 409.3090 SRVC & FEE Vehicle Equip Correction 4,968 3,860 5,500 5,500 5,500 409.3100 SRVC & FEE Crime Scene Photo Reproduction 16 42 500 500 200 409.3110 SRVC & FEE Stored Vehicle Release 40,194 39,564 40,000 42,770 40,000 409.3115 SRVC & FEE Vehicle Repo Release Form Fee 990 1,140 800 1,000 1,250 409.3120 SRVC & FEE Funeral Escort Services 500 756 600 600 600 409.3130 SRVC & FEE Animal Recovery/Return 4,848 5,811 5,000 5,000 5,000 409.3140 SRVC & FEE Cruelty to Animals - 852 700 700 700 409.3150 SRVC & FEE Running at Large 2,104 4,258 3,500 3,500 3,500 409.3160 SRVC & FEE License Required 810 2,025 1,750 1,750 1,750 409.3170 SRVC & FEE Nuisance Behavior - - 100 100 100
409.3180 SRVC & FEE Animal Bite Investigation 720 1,560 1,400 1,400 1,400 409.3190 SRVC & FEE Animal Disposal 781 598 500 500 500 409.3200 SRVC & FEE Major Event POLICE 32,576 56,925 45,000 45,000 45,000 409.3230 SRVC & FEE Police Patches 375 385 500 500 500
409.3240 SRVC & FEE Dog License Fee 1,959 1,824 1,500 1,500 1,500 409.4010 SRVC & FEE Fire Inspection Fee 6,393 9,666 5,040 12,236 6,040 409.4020 SRVC & FEE Fire Report Copies 307 650 550 604 550 409.4030 SRVC & FEE Hydrant Testing 998 700 525 986 525 409.4040 SRVC & FEE Residential Sprinkler Test 17,574 20,639 14,784 16,094 15,784 409.4050 SRVC & FEE Sprinkler Testing/Inspection 2,562 6,557 2,135 3,750 2,135 409.4060 SRVC & FEE Fire Suppression Hood 174 675 696 675 696 409.4120 SRVC & FEE Fireworks Citation 25,500 31,500 - 39,000 30,000 409.5200 SRVC & FEE Public Improvement Plan Check 118,647 138,945 100,000 429,252 75,000 409.5220 SRVC & FEE Row Encroachment Permit 293,115 737,762 175,000 175,000 - 409.5230 SRVC & FEE Subdivision Map Review 14,226 5,589 5,000 5,000 5,000 409.5240 SRVC & FEE Lot Line Adjustment 803 3,065 1,226 1,902 3,065 409.5250 SRVC & FEE Site Plan Review - - 1,600 1,600 3,200 409.5260 SRVC & FEE Conditional Use Review 4,561 12,077 3,902 6,520 6,051 409.5270 SRVC & FEE Temporary Use Review 1,000 200 500 500 500 409.5280 SRVC & FEE Home Occupation Review 426 416 500 2,358 860 409.5300 SRVC & FEE Final Parcel Map Review - 1,665 - 1,722 1,722 409.5310 SRVC & FEE Pub. Improvement Inspection Fee 198,269 86,236 150,000 477,347 100,000 409.5320 SRVC & FEE Sales - Maps, Publication - - - - - 409.5350 SRVC & FEE Enviro Impact Review 768 - - - -
409.5360 SRVC & FEE Final Subdivision Map 7,094 1,665 2,574 15,125 2,574 409.5380 SRVC & FEE Light & Landscape District Fee 12,250 - - 16,256 - 409.5390 SRVC & FEE Preliminary Plan Review 5,063 8,741 4,000 4,000 4,000 409.5400 SRVC & FEE Rezone Review Fee 1,536 4,336 2,168 2,168 2,168 409.5430 SRVC & FEE Variance Review - 1,952 - 1,211 1,211 409.5440 SRVC & FEE Zoning Letter Fee 214 320 160 490 495 409.5450 SRVC & FEE County Fees 116 444 116 116 84
409.5460 SRVC & FEE Annexation - 5,578 5,578 5,578 5,578 409.5480 SRVC & FEE Outsourcing Exp 52,982 31,210 85,000 30,000 10,000 409.5490 SRVC & FEE General Plan Amendment 2,712 - - - - 409.5500 SRVC & FEE Mitigated Neg Declaration - - 1,277 1,277 1,277 409.5520 SRVC & FEE Negative Declaration - 3,165 3,165 3,165 3,165 409.5550 SRVC & FEE Tentative Parcel Map Review PC 2,838 3,137 3,137 9,692 9,692 409.5600 SRVC & FEE Address Change Review 222 996 - 2,580 1,720 409.5610 SRVC & FEE Landscape Plan Check 239 - - 1,344 1,382 409.5620 SRVC & FEE Landscape Inspection 208 - - 1,530 1,574 409.6010 SRVC & FEE Bldg Safety Inspection Fee 3,794 6,250 3,000 4,737 4,500 409.6020 SRVC & FEE Mobile Home Inspection Fee 2,965 2,965 2,965 2,965 - 409.6040 SRVC & FEE SMIP Receipts 3,519 4,026 4,000 4,000 4,000 409.6050 SRVC & FEE SB1473 Bldg Standard Receipt 1,270 1,314 1,000 1,000 1,000 409.6060 SRVC & FEE Housing Safety Inspection 84 - 336 336 336 1,496,988 1,764,318 1,218,912 1,941,389 970,791
414.1000 MISC Cash Over/Short 44 73 - (80) -
414.1010 MISC Other Miscellaneous Revenue 7,822 53,255 - 5,709 - 414.1014 MISC Rebate Receipts 4,790 7,628 - 2,678 -
414.1020 MISC Special Projects Revenue 6,242 6,565 - 3,340 - 414.1030 MISC Credit Bureau Receipts 1,789 855 - 1,108 - 414.1210 MISC Other Reimbursement 53,888 118,776 - 261,151 - 414.1230 MISC Coronavirus Relief Fund 4,614 - - - -
425.1000 DONATION Donation - 51,040 - - -
425.1010 DONATION Centennial Celebration - 18 - - -
425.1020 DONATION Fireworks Lottery Booth Deposits 1,570 3,200 - - - 425.1030 DONATION Senior Center 30 - - - -
501.1010 OVERHEAD Gas Tax 107,259 71,007 70,497 70,497 62,861 Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
17

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
501.1020 OVERHEAD Transit 27,455 29,240 10,297 10,297 5,747 501.1030 OVERHEAD Water 254,839 271,403 252,010 252,010 268,809 501.1040 OVERHEAD Sewer 257,238 273,958 260,531 260,531 273,869 501.1050 OVERHEAD Disposal 89,870 81,403 81,156 81,156 76,652 501.1060 OVERHEAD Ambulance 392,901 342,869 393,855 393,855 415,458 501.1070 OVERHEAD Transportation 85,080 75,713 68,546 68,546 80,083 501.1080 OVERHEAD CNG 20,512 16,632 14,045 14,045 4,979 501.1090 OVERHEAD Lighting & Landscaping 74,187 53,312 48,355 48,355 31,029 501.1200 OVERHEAD CFD505 Community Facilities Dist - - - - 14,425 1,390,129 1,456,948 1,199,292 1,473,198 1,233,912
800.105 TRSF IN American Rescue Plan Act 169,211 216,924 37,093 27,703 - 800.320 TRSF IN Ambulance 60,000 60,000 60,000 60,000 60,000 800.401 TRSF IN HOME - 3,792 390 3,017 390
800.402 TRSF IN CAL-HOME - 3,478 - - -
800.403 TRSF IN CDBG - - - - -
800.426 TRSF IN 2022-CBDG-NH-00003 SrCn - - - 85,000 -
229,211 284,194 97,483 175,720 60,390
20,143,238 20,660,619 18,475,287 20,257,769 18,993,293
600.1020 EMP SRV Part Time Salaries 18,300 18,000 18,000 18,000 18,000 600.1090 EMP SRV Social Security 1,034 1,061 1,132 1,132 1,132 600.1100 EMP SRV Medicare 242 248 273 273 273
600.1120 EMP SRV Health/Dental/Vision Insurance 76,311 63,035 60,000 60,000 60,000 95,887 82,344 79,405 79,405 79,405
610.1010 SUPPLIES Office Supplies 1,015 628 500 600 500 630.1010 COMMUNICATION Telephone 1,260 1,846 2,000 1,700 2,000 630.1040 COMMUNICATION Postage 54 184 50 100 50
640.1010 SERVICES Professional & Technical 1,418 4,676 1,000 500 1,000 650.1010 TRAINING Travel & Conference 21,536 32,246 10,000 10,000 10,000 670.1040 MAINTENANCE Vehicle Maintenance 4,874 5,355 4,500 6,000 4,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,690 2,099 2,500 2,500 2,500 690.1150 SPC DEPT EXP Community Grants/Miscellaneous 7,820 5,570 10,000 10,000 10,000 690.1151 SPC DEPT EXP Community Grants / Car Show 7,000 - 10,000 2,500 10,000 690.1180 SPC DEPT EXP Community Promotion / Misc 590 490 500 500 500 48,257 53,093 41,050 34,400 41,050
144,144 135,437 120,455 113,805 120,455
640.1010 SERVICES Professional & Technical 322,131 110,993 20,000 110,000 50,000 640.1020 SERVICES Contractual 97,076 86,999 200,000 87,000 100,000 650.1010 TRAINING Travel & Conference 629 - - - -
419,836 197,993 220,000 197,000 150,000
419,836 197,993 220,000 197,000 150,000
600.1010 EMP SRV Regular Salaries 182,309 155,373 154,202 154,202 156,822 600.1015 EMP SRV Buy back Salaries 2,343 2,658 4,637 4,637 4,637 600.1080 EMP SRV PERS 20,524 20,927 20,494 20,494 21,187 600.1081 EMP SRV PERS Unfunded Liability 46,271 32,326 49,698 49,698 64,176 600.1100 EMP SRV Medicare 2,600 2,316 2,261 2,261 2,299 600.1110 EMP SRV Disability/Life Insurance 4,000 3,587 3,587 3,587 3,647 600.1120 EMP SRV Health/Dental/Vision Insurance 22,797 18,997 17,000 17,000 17,000 600.1130 EMP SRV Worker's Compensation 1,038 627 495 495 524 600.1140 EMP SRV Unemployment Insurance 661 378 287 287 279 600.1190 EMP SRV Stipends 3,993 3,870 3,845 3,845 3,845 286,538 241,060 256,506 256,506 274,416
610.1010 SUPPLIES Office Supplies 726 705 700 700 700
630.1010 COMMUNICATION Telephone 486 - - - -
630.1020 COMMUNICATION Cellphone 1,099 1,752 3,700 3,700 3,700 630.1040 COMMUNICATION Postage 1 4 100 100 100
640.1010 SERVICES Professional & Technical - 138 200 200 200 650.1010 TRAINING Travel & Conference 9,200 5,908 7,000 6,500 7,000 650.1020 TRAINING Training & Vocational - 2,302 500 1,000 500 670.1040 MAINTENANCE Vehicle Maintenance - - - - -
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,362 3,156 3,200 3,200 3,200 12,875 13,964 15,400 15,400 15,400
605.1010 ALLOC COSTS Liability Insurance 7,850 6,656 6,699 6,699 7,784 605.1020 ALLOC COSTS Property & Fire Insurance 3,983 3,383 4,090 4,090 3,866 605.1030 ALLOC COSTS Auto Insurance 817 1,065 1,065 1,065 1,335 605.1040 ALLOC COSTS Risk Management 2,732 2,219 1,975 1,975 2,082 605.1130 ALLOC COSTS Retiree Health 15,087 17,964 11,298 11,298 13,712 M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 102 - City Attorney
Division: 103 - City Manager
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 101 - City Council
Division: 102 - City Attorney
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 10 - Legislative Services
Division: 101 - City Council
Account Classification Total: Miscellaneous - Miscellaneous 18

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
30,469 31,287 25,127 25,127 28,779
329,882 286,311 297,033 297,033 318,595
893,862 619,741 637,488 607,838 589,050
600.1020 EMP SRV Part Time Salaries - - 9,235 9,235 9,235 600.1090 EMP SRV Social Security - - 620 620 620
600.1100 EMP SRV Medicare - - 145 145 145
- - 10,000 10,000 10,000
610.1010 SUPPLIES Office Supplies 1,702 3,572 1,500 1,500 1,500 610.1020 SUPPLIES Operating Supplies 11,025 4,415 1,800 1,800 1,800 620.1010 UTILITIES Electric 36,517 49,569 38,000 50,000 51,200 620.1020 UTILITIES Gas 5,134 2,683 4,000 3,000 3,000
630.1010 COMMUNICATION Telephone 10,598 10,567 10,500 10,500 11,000 630.1030 COMMUNICATION Internet 76,374 68,731 65,000 75,000 75,000 630.1040 COMMUNICATION Postage - 7 - - -
640.1010 SERVICES Professional & Technical 333,428 323,552 410,000 410,000 430,000 640.1020 SERVICES Contractual 88,296 37,984 105,000 85,000 86,000 640.1080 SERVICES Other Fees 15,139 9,526 10,500 10,000 10,500 640.1090 SERVICES Elections 8,500 - 10,000 10,000 10,000 640.1100 SERVICES Administrative Fees/Costs 26,697 25,203 26,700 24,327 25,800 640.1101 SERVICES L&L General Benefits 106,294 49,293 50,968 50,968 60,308 670.1010 MAINTENANCE Repair & Maintenance 31,828 38,077 40,000 35,000 35,000 670.1020 MAINTENANCE Building Maintenance - 175 100 100 100 670.1030 MAINTENANCE Equipment Maintenance 4,052 300 4,000 4,000 4,000 670.1050 MAINTENANCE Maintenance Contracts 98,062 100,015 110,000 120,000 120,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 22,583 22,454 27,000 25,000 25,000 690.1030 SPC DEPT EXP Printing & Binding 11,079 15,478 13,000 13,800 14,000 690.1050 SPC DEPT EXP Rental 17,464 3,223 2,700 2,700 3,000 690.1130 SPC DEPT EXP Economic Development 1,293 300 1,400 1,400 1,400 690.1261 SPC DEPT EXP SB1186 Fee 460 505 460 460 560
690.1280 SPC DEPT EXP League of Calif Cities 11,615 11,672 11,950 12,400 12,500 690.1300 SPC DEPT EXP Beautification Program 45,390 13,053 - 450 - 690.2010 SPC DEPT EXP Sales Tax reimbursement 9,305,652 - - - - 10,269,182 790,354 944,578 947,405 981,668
710.1001 PRINCIPAL Copiers 7,496 7,496 7,496 7,496 7,496 7,496 7,496 7,496 7,496 7,496
605.1050 ALLOC COSTS Vehicle Maintenance 270,927 254,383 236,724 236,724 232,799 605.1060 ALLOC COSTS Custodian 92,942 96,367 100,910 100,910 110,467 605.1130 ALLOC COSTS Retiree Health 87,701 117,319 117,319 117,319 117,319 605.1170 ALLOC COSTS Property Maintenance 118,498 121,319 130,511 130,511 130,087 570,068 589,388 585,464 585,464 590,672
730.1040 CAPITAL OUTLAY Vehicles 33,783 55,903 - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 170,739 100,330 - - - 730.1100 CAPITAL OUTLAY IT Functionality 18,269 - - - - 222,791 156,233 - - -
680.9000 CAPITAL PROJECTS Other Projects - 126,701 62,093 62,093 - - 126,701 62,093 62,093 -
900.122 TRSF OUT Equipment Replacement 44,000 46,562 43,996 43,996 43,996 900.181 TRSF OUT General Debt Service 331,718 125,719 125,717 125,717 125,718 900.185 TRSF OUT Financing Authority Debt Service 308,493 308,336 319,688 319,688 330,512 900.207 TRSF OUT Road Repair & Acctblty Act (SB1) 82,333 82,333 82,333 82,333 82,333 900.260 TRSF OUT Transportation Capital Projects 2,072,683 3,438,632 425,318 274,000 - 900.261 TRSF OUT Water Capital Projects - 18,891 48,004 50,000 - 900.262 TRSF OUT Sewer Capital Projects 973,773 136,606 - - - 900.265 TRSF OUT Facilities Capital Projects 39,978 307,759 1,201,373 1,660,878 - 3,852,978 4,464,837 2,246,429 2,556,612 582,559
14,922,515 6,135,008 3,856,060 4,169,070 2,172,395
14,922,515 6,135,008 3,856,060 4,169,070 2,172,395
600.1010 EMP SRV Regular Salaries 420,602 465,983 479,235 452,994 470,724 600.1015 EMP SRV Buy back Salaries 12,829 7,143 17,517 20,660 17,141 600.1020 EMP SRV Part Time Salaries 16,140 - - - -
600.1080 EMP SRV PERS 43,446 50,737 54,505 51,905 53,546 600.1081 EMP SRV PERS Unfunded Liability 68,006 60,529 96,899 94,332 120,730 600.1090 EMP SRV Social Security 1,000 - - - -
600.1100 EMP SRV Medicare 6,402 6,775 7,092 6,743 6,964 600.1110 EMP SRV Disability/Life Insurance 10,363 10,727 11,247 10,695 11,043 600.1120 EMP SRV Health/Dental/Vision Insurance 116,136 114,131 109,001 102,195 107,401 Employee Service - Employee Services
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 201 - General Services
Department Total: 20 - Administration
Department: 30 - Finance
Division: 001 - Administration
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Department Total: 10 - Legislative Services
Department: 20 - Administration
Division: 201 - General Services
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 103 - City Manager
Allocated Costs - Allocated Costs
19

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1130 EMP SRV Worker's Compensation 4,502 4,147 4,147 4,147 3,310 600.1140 EMP SRV Unemployment Insurance 2,769 2,500 2,500 2,500 1,764 600.1190 EMP SRV Stipends 1,694 1,728 1,736 1,736 1,736 703,889 724,400 783,879 747,907 794,359
610.1010 SUPPLIES Office Supplies 909 1,508 2,000 2,000 2,000 610.1030 SUPPLIES Lubricant & Fuels 56 14 100 100 100
630.1020 COMMUNICATION Cellphone 844 836 1,500 1,100 1,500 630.1040 COMMUNICATION Postage 3,870 3,568 3,200 4,300 4,000 650.1010 TRAINING Travel & Conference 3,680 6,009 5,500 5,500 5,500 650.1020 TRAINING Training & Vocational 449 1,136 2,000 2,000 2,000 670.1040 MAINTENANCE Vehicle Maintenance 4,901 5,703 5,664 5,664 5,664 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 4,069 4,749 4,200 4,200 4,200 690.1030 SPC DEPT EXP Printing & Binding 3,019 1,706 1,500 1,500 1,500 690.1050 SPC DEPT EXP Rental 294 645 600 600 600
22,090 25,874 26,264 26,964 27,064
710.1001 PRINCIPAL Copiers 1,499 1,499 1,500 1,500 1,500 1,499 1,499 1,500 1,500 1,500
605.1010 ALLOC COSTS Liability Insurance 19,229 17,982 19,417 19,417 23,235 605.1020 ALLOC COSTS Property & Fire Insurance 9,755 9,141 11,856 11,856 11,540 605.1040 ALLOC COSTS Risk Management 6,691 5,994 5,724 5,724 6,213 605.1130 ALLOC COSTS Retiree Health 4,019 4,269 4,189 4,189 4,977 39,694 37,386 41,186 41,186 45,965
767,172 789,159 852,829 817,557 868,888
600.1010 EMP SRV Regular Salaries 96,538 107,268 109,620 109,620 112,292 600.1015 EMP SRV Buy back Salaries 1,033 1,076 2,100 2,100 2,152 600.1080 EMP SRV PERS 9,580 11,618 12,113 12,113 12,416 600.1081 EMP SRV PERS Unfunded Liability 28,222 12,268 19,140 19,140 24,810 600.1100 EMP SRV Medicare 1,343 1,493 1,589 1,589 1,628 600.1110 EMP SRV Disability/Life Insurance 2,307 2,455 2,521 2,521 2,582 600.1120 EMP SRV Health/Dental/Vision Insurance 39,704 42,013 40,000 40,000 40,000 600.1130 EMP SRV Worker's Compensation 619 1,193 1,165 1,165 1,233 600.1140 EMP SRV Unemployment Insurance 381 719 676 676 657 600.1190 EMP SRV Stipends 2,832 3,187 3,288 3,288 3,368 182,559 183,289 192,212 192,212 201,138
610.1010 SUPPLIES Office Supplies 1,238 1,264 2,800 2,800 2,800 610.1020 SUPPLIES Operating Supplies - - - - -
630.1010 COMMUNICATION Telephone 268 339 350 350 350
630.1020 COMMUNICATION Cellphone 715 836 800 800 800
630.1040 COMMUNICATION Postage 111 319 340 340 340
640.1010 SERVICES Professional & Technical 6,869 6,986 7,000 7,489 8,000 650.1010 TRAINING Travel & Conference 1,395 929 2,800 4,020 2,800 650.1020 TRAINING Training & Vocational 3,590 3,597 4,500 4,500 4,500 670.1040 MAINTENANCE Vehicle Maintenance 271 2,033 1,500 1,500 1,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 634 2,836 6,000 6,000 6,000 690.1030 SPC DEPT EXP Printing & Binding 767 636 800 800 800 690.1040 SPC DEPT EXP Personnel 19,885 79,646 50,000 50,000 50,000 35,744 99,421 76,890 78,599 77,890
605.1010 ALLOC COSTS Liability Insurance 3,721 5,971 6,517 6,517 7,704 605.1020 ALLOC COSTS Property & Fire Insurance 1,888 3,035 3,979 3,979 3,826 605.1040 ALLOC COSTS Risk Management 1,295 1,990 1,921 1,921 2,060 6,904 10,996 12,417 12,417 13,590
225,207 293,706 281,519 283,228 292,618
992,379 1,082,865 1,134,348 1,100,785 1,161,506
600.1010 EMP SRV Regular Salaries 355,052 335,009 355,443 355,443 362,257 600.1015 EMP SRV Buy back Salaries - 9,269 9,808 9,808 9,808 600.1020 EMP SRV Part Time Salaries 9,045 6,634 11,648 12,012 12,012 600.1080 EMP SRV PERS 36,534 39,397 38,845 38,845 42,968 600.1081 EMP SRV PERS Unfunded Liability 66,112 51,923 63,584 63,584 106,937 600.1090 EMP SRV Social Security 561 381 722 745 745
600.1100 EMP SRV Medicare 5,186 4,993 5,390 5,395 5,494 600.1110 EMP SRV Disability/Life Insurance 8,216 8,436 8,281 8,281 8,438 600.1120 EMP SRV Health/Dental/Vision Insurance 105,336 95,338 100,001 100,001 100,001 600.1130 EMP SRV Worker's Compensation 2,954 3,569 3,482 3,482 3,914 600.1140 EMP SRV Unemployment Insurance 1,817 2,151 2,022 2,022 2,086 600.1170 EMP SRV Uniform Allowance 49 - - - -
590,862 557,099 599,226 599,618 654,660
610.1010 SUPPLIES Office Supplies 1,588 2,372 2,300 2,300 2,300 Department: 40 - Parks & Community Services
Division: 401 - Community Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 104 - Human Resources
Department Total: 30 - Finance
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 001 - Administration
Division: 104 - Human Resources
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments 20

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
610.1020 SUPPLIES Operating Supplies 8,853 12,469 9,150 9,150 9,150 610.1030 SUPPLIES Lubricant & Fuels 605 455 800 800 800 610.1040 SUPPLIES Repair & Maintenance Supplies 52 254 250 250 250 610.1060 SUPPLIES Safety Equipment & Supplies 362 865 750 750 750 610.1070 SUPPLIES Athletic Supplies - 5,399 - - -
620.1010 UTILITIES Electric 26,093 21,498 24,000 24,000 24,000 620.1020 UTILITIES Gas - 2,989 3,500 3,500 3,500
630.1010 COMMUNICATION Telephone 4,362 3,358 4,540 2,005 500 630.1020 COMMUNICATION Cellphone 2,732 2,952 3,200 3,200 3,200 630.1040 COMMUNICATION Postage 466 507 700 700 700
640.1010 SERVICES Professional & Technical 6,962 9,351 5,000 9,200 9,200 640.1020 SERVICES Contractual 5,610 4,058 4,000 5,015 5,150 650.1010 TRAINING Travel & Conference 2,211 2,290 2,300 2,300 2,300 650.1020 TRAINING Training & Vocational 956 669 675 850 675 670.1010 MAINTENANCE Repair & Maintenance 12,990 12,579 13,000 13,000 13,000 670.1040 MAINTENANCE Vehicle Maintenance 3,166 6,376 3,158 3,158 3,158 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 4,212 6,601 4,500 5,600 5,000 690.1030 SPC DEPT EXP Printing & Binding - - - - -
690.1050 SPC DEPT EXP Rental 513 588 500 600 650
690.1160 SPC DEPT EXP Copy Machine Expense 1,812 3,097 3,000 3,700 3,200 83,546 98,727 85,323 90,078 87,483
710.1001 PRINCIPAL Copiers 7,508 7,508 7,509 7,509 7,509 7,508 7,508 7,509 7,509 7,509
605.1010 ALLOC COSTS Liability Insurance 15,239 16,722 20,612 20,612 24,794 605.1020 ALLOC COSTS Property & Fire Insurance 7,731 8,500 12,586 12,586 12,314 605.1030 ALLOC COSTS Auto Insurance 4,085 6,390 4,260 4,260 5,340 605.1040 ALLOC COSTS Risk Management 5,303 5,574 6,076 6,076 6,631 605.1130 ALLOC COSTS Retiree Health - 2,471 3,335 3,335 3,972 32,358 39,657 46,869 46,869 53,051
730.1020 CAPITAL OUTLAY Buildings 19,259 - - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 21,000 122,337 - - - 730.1090 CAPITAL OUTLAY Improvements 19,936 34,999 - - - 60,195 157,336 - - -
774,469 860,328 738,927 744,074 802,703
600.1010 EMP SRV Regular Salaries 250,148 216,990 267,410 243,294 269,533 600.1015 EMP SRV Buy back Salaries 2,721 14,149 1,320 1,100 870 600.1020 EMP SRV Part Time Salaries 14,858 10,849 3,328 6,621 3,432 600.1030 EMP SRV Overtime 2,283 1,789 - - -
600.1080 EMP SRV PERS 26,288 22,689 28,338 26,362 28,073 600.1081 EMP SRV PERS Unfunded Liability 45,417 34,106 19,308 18,056 20,347 600.1090 EMP SRV Social Security 443 191 206 213 213
600.1100 EMP SRV Medicare 3,861 3,416 3,974 3,686 4,007 600.1110 EMP SRV Disability/Life Insurance 6,288 6,301 6,228 5,693 6,276 600.1120 EMP SRV Health/Dental/Vision Insurance 105,249 94,419 112,201 104,035 112,401 600.1130 EMP SRV Worker's Compensation 25,704 26,973 28,137 28,137 27,364 600.1140 EMP SRV Unemployment Insurance 1,977 2,033 2,042 2,042 1,823 600.1170 EMP SRV Uniform Allowance 5,806 6,334 3,366 4,350 3,372 491,043 440,241 475,858 443,589 477,711
610.1010 SUPPLIES Office Supplies 799 936 700 700 900
610.1020 SUPPLIES Operating Supplies 22,782 23,943 18,000 18,000 18,000 610.1030 SUPPLIES Lubricant & Fuels 28,220 31,659 25,000 27,050 25,500 610.1040 SUPPLIES Repair & Maintenance Supplies 22,806 21,958 23,000 23,000 23,000 610.1050 SUPPLIES Small Tools 8,531 7,890 8,500 8,500 8,500 610.1060 SUPPLIES Safety Equipment & Supplies 2,135 25,456 13,600 13,600 13,600 620.1010 UTILITIES Electric 52,041 64,755 52,000 53,230 55,000 630.1010 COMMUNICATION Telephone 24 125 3,015 1,550 3,050 630.1020 COMMUNICATION Cellphone 5,411 5,846 4,500 4,800 5,300 640.1020 SERVICES Contractual 21,980 13,682 17,500 17,500 18,500 650.1020 TRAINING Training & Vocational 4,114 6,496 5,500 5,500 5,500 670.1010 MAINTENANCE Repair & Maintenance 28,397 19,137 20,000 20,000 20,000 670.1030 MAINTENANCE Equipment Maintenance 3,553 3,411 3,500 3,500 3,500 670.1040 MAINTENANCE Vehicle Maintenance 2,422 4,120 3,750 6,391 6,391 670.1050 MAINTENANCE Maintenance Contracts 122,285 170,390 172,565 173,000 182,493 670.1070 MAINTENANCE Rental Prop Maintenance - 5,027 - 8,798 8,798 690.1050 SPC DEPT EXP Rental 14,445 12,663 15,000 15,000 15,000 690.1300 SPC DEPT EXP Beautification Program 2,334 51,075 - - - 342,279 468,569 386,130 400,119 413,032
710.2050 PRINCIPAL Vehicles 8,798 4,461 8,798 - -
710.2068 PRINCIPAL Tractor 7,700 - - - -
16,498 4,461 8,798 - -
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Division Total: 401 - Community Services
Division: 402 - Park Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Account Classification Total: M & O - Maintenance and Operations 21

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
720.2050 INTEREST Vehicles 2,641 1,397 2,641 - -
720.2068 INTEREST Tractor 330 - - - -
2,971 1,397 2,641 - -
605.1010 ALLOC COSTS Liability Insurance 14,957 17,581 20,341 20,341 25,003 605.1020 ALLOC COSTS Property & Fire Insurance 7,588 8,937 12,421 12,421 12,418 605.1030 ALLOC COSTS Auto Insurance 6,536 8,520 7,455 7,455 9,345 605.1040 ALLOC COSTS Risk Management 5,205 5,860 5,996 5,996 6,686 605.1130 ALLOC COSTS Retiree Health 4,853 4,722 5,871 5,871 5,871 39,139 45,620 52,084 52,084 59,323
730.1070 CAPITAL OUTLAY Machinery and Equipment - 59,972 - 13,750 - 730.1100 CAPITAL OUTLAY IT Functionality - 11,037 - 16,417 - - 71,009 - 30,167 -
891,930 1,031,297 925,511 925,959 950,066
600.1010 EMP SRV Regular Salaries 1,015 (769) 51,223 51,223 53,771 600.1020 EMP SRV Part Time Salaries 20,842 35,244 - - - 600.1030 EMP SRV Overtime 268 678 - - -
600.1080 EMP SRV PERS 1,048 2,634 4,031 4,031 4,280
600.1081 EMP SRV PERS Unfunded Liability - - 133 133 258 600.1100 EMP SRV Medicare 222 523 743 743 780
600.1110 EMP SRV Disability/Life Insurance - - 1,178 1,178 1,237 600.1120 EMP SRV Health/Dental/Vision Insurance - - 20,000 20,000 20,000 23,395 38,310 77,308 77,308 80,326
610.1020 SUPPLIES Operating Supplies 6,685 8,198 8,500 8,500 8,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 808 222 450 450 450 690.1020 SPC DEPT EXP Advertising 98 3,547 3,508 3,508 3,550 690.1050 SPC DEPT EXP Rental 1,740 5,844 6,000 6,000 6,000 690.1140 SPC DEPT EXP Independence Day Event 17,533 29,378 48,224 48,224 48,224 690.1290 SPC DEPT EXP Summer Night Lights Program 10,021 39,483 30,080 30,080 30,080 36,884 86,672 96,762 96,762 96,804
60,280 124,982 174,070 174,070 177,130
600.1020 EMP SRV Part Time Salaries 176,623 171,640 320,406 299,849 322,276 600.1080 EMP SRV PERS 11,481 11,544 25,218 23,599 25,656 600.1081 EMP SRV PERS Unfunded Liability 7,084 4,583 769 779 1,544 600.1100 EMP SRV Medicare 2,561 2,488 4,646 4,347 4,673 600.1130 EMP SRV Worker's Compensation 23,707 23,047 24,533 24,533 25,966 600.1140 EMP SRV Unemployment Insurance 3,032 2,889 2,961 2,961 2,878 224,487 216,191 378,533 356,068 382,993
610.1010 SUPPLIES Office Supplies 450 515 450 450 500
610.1020 SUPPLIES Operating Supplies 6,859 7,126 7,500 7,500 7,500 630.1020 COMMUNICATION Cellphone 3,047 3,898 3,600 3,600 3,600 650.1020 TRAINING Training & Vocational 787 285 700 700 1,500 690.1050 SPC DEPT EXP Rental - 290 300 300 470
11,142 12,114 12,550 12,550 13,570
605.1010 ALLOC COSTS Liability Insurance 6,384 6,111 7,029 7,029 11,195 605.1020 ALLOC COSTS Property & Fire Insurance 3,239 3,106 4,292 4,292 5,560 605.1040 ALLOC COSTS Risk Management 2,221 2,037 2,072 2,072 2,994 11,844 11,254 13,393 13,393 19,749
247,473 239,560 404,476 382,011 416,312
600.1010 EMP SRV Regular Salaries 51,034 53,930 49,343 49,343 52,779 600.1015 EMP SRV Buy back Salaries - 470 - - 1,030
600.1020 EMP SRV Part Time Salaries 47,727 51,504 73,216 75,504 75,504 600.1080 EMP SRV PERS 3,799 4,109 3,883 3,883 4,201
600.1081 EMP SRV PERS Unfunded Liability 482 - 128 128 253 600.1090 EMP SRV Social Security 2,959 3,193 4,541 4,682 4,682 600.1100 EMP SRV Medicare 1,425 1,524 1,775 1,811 1,861 600.1110 EMP SRV Disability/Life Insurance 1,237 1,325 1,135 1,135 1,214 600.1120 EMP SRV Health/Dental/Vision Insurance 22,000 19,461 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 2,706 8,610 7,001 7,001 9,485 600.1140 EMP SRV Unemployment Insurance 346 1,079 845 845 1,051 133,716 145,206 161,867 164,332 172,060
610.1010 SUPPLIES Office Supplies 1,080 1,779 1,608 1,608 1,608 610.1020 SUPPLIES Operating Supplies 5,606 5,351 5,350 5,350 5,350 610.1040 SUPPLIES Repair & Maintenance Supplies 3,524 4,347 4,000 4,000 4,000 610.1060 SUPPLIES Safety Equipment & Supplies 147 266 454 454 455 610.1070 SUPPLIES Athletic Supplies 5,229 4,943 5,000 5,000 5,000 620.1010 UTILITIES Electric 22,610 31,207 23,200 30,000 30,000 Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 404 - Youth Services
Division: 406 - Sportsplex
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 403 - Special Events
Division: 404 - Youth Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 402 - Park Services
Division: 403 - Special Events
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 22

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
630.1010 COMMUNICATION Telephone 1,354 1,519 1,300 1,300 1,300 640.1020 SERVICES Contractual 11,603 8,837 10,000 10,000 10,000 670.1010 MAINTENANCE Repair & Maintenance 50,000 - - - - 670.1020 MAINTENANCE Building Maintenance 9,256 3,526 2,550 203,300 3,525 690.1020 SPC DEPT EXP Advertising 347 2,060 2,000 2,000 2,000 110,758 63,835 55,462 263,012 63,238
605.1010 ALLOC COSTS Liability Insurance 3,461 4,206 5,439 5,439 11,968 605.1020 ALLOC COSTS Property & Fire Insurance 1,756 2,138 3,321 3,321 5,944 605.1030 ALLOC COSTS Auto Insurance - - - - 1,335
605.1040 ALLOC COSTS Risk Management 1,204 1,402 1,603 1,603 3,201 6,421 7,746 10,363 10,363 22,448
730.1100 CAPITAL OUTLAY IT Functionality - 16,443 - - - - 16,443 - - -
250,894 233,230 227,692 437,707 257,746
600.1020 EMP SRV Part Time Salaries 100,022 103,071 90,000 90,000 100,000 600.1030 EMP SRV Overtime - 24 - - -
600.1080 EMP SRV PERS 981 805 2,000 2,000 2,000
600.1090 EMP SRV Social Security 5,653 5,887 5,500 5,500 5,500 600.1100 EMP SRV Medicare 1,448 1,495 1,500 1,500 1,500 600.1130 EMP SRV Worker's Compensation 18,944 18,944 18,944 18,944 18,944 600.1140 EMP SRV Unemployment Insurance 2,423 2,423 2,423 2,423 2,423 129,472 132,650 120,367 120,367 130,367
610.1010 SUPPLIES Office Supplies 476 413 350 350 350
610.1020 SUPPLIES Operating Supplies 14,006 14,146 14,054 14,054 14,100 610.1040 SUPPLIES Repair & Maintenance Supplies 3,305 4,750 4,500 6,500 4,500 610.1060 SUPPLIES Safety Equipment & Supplies - 82 100 100 100 610.1070 SUPPLIES Athletic Supplies 34,000 34,668 34,000 34,000 34,000 630.1020 COMMUNICATION Cellphone 609 747 800 800 800
640.1080 SERVICES Other Fees 1,834 1,556 1,400 1,400 1,400 650.1020 TRAINING Training & Vocational 1,000 1,000 1,000 1,000 1,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 72 200 200 200 690.1050 SPC DEPT EXP Rental 7,920 7,905 8,500 8,500 8,500 63,151 65,339 64,904 66,904 64,950
605.1010 ALLOC COSTS Liability Insurance 3,853 4,130 4,632 4,632 5,304 605.1020 ALLOC COSTS Property & Fire Insurance 1,955 2,099 2,828 2,828 2,634 605.1040 ALLOC COSTS Risk Management 1,341 1,377 1,365 1,365 1,418 7,149 7,606 8,825 8,825 9,356
199,772 205,594 194,096 196,096 204,673
600.1010 EMP SRV Regular Salaries 58,422 49,572 51,511 25,756 27,637 600.1015 EMP SRV Buy back Salaries 9,394 457 - - -
600.1020 EMP SRV Part Time Salaries 6,970 7,805 19,968 18,612 20,592 600.1080 EMP SRV PERS 5,891 3,741 4,054 2,027 2,200
600.1081 EMP SRV PERS Unfunded Liability 16,822 - 134 67 130 600.1090 EMP SRV Social Security 432 484 1,238 1,154 1,277 600.1100 EMP SRV Medicare 1,076 811 1,036 643 699
600.1110 EMP SRV Disability/Life Insurance 1,412 1,182 1,185 593 636 600.1120 EMP SRV Health/Dental/Vision Insurance 24,036 19,773 20,000 10,000 10,000 600.1130 EMP SRV Worker's Compensation 703 746 728 728 1,448 600.1140 EMP SRV Unemployment Insurance 433 450 423 423 772 125,591 85,021 100,277 60,003 65,391
610.1010 SUPPLIES Office Supplies 1,331 1,153 1,400 1,400 1,400 610.1020 SUPPLIES Operating Supplies 6,492 6,562 6,500 6,500 6,500 610.1030 SUPPLIES Lubricant & Fuels 215 282 250 250 250 620.1010 UTILITIES Electric 14,254 18,224 18,000 18,000 18,000 620.1020 UTILITIES Gas 3,920 1,975 3,500 2,500 2,500
630.1010 COMMUNICATION Telephone 1,511 1,690 1,300 1,500 1,500 630.1040 COMMUNICATION Postage 26 3 25 25 25
640.1020 SERVICES Contractual 4,858 7,848 6,290 10,395 9,500 670.1020 MAINTENANCE Building Maintenance 1,306 6,315 1,500 2,140 2,150 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 518 660 650 650 650 690.1050 SPC DEPT EXP Rental 1,552 2,296 2,500 2,500 2,500 690.1170 SPC DEPT EXP Senior Citizens Meals 68,742 72,166 80,275 80,275 92,275 104,725 119,174 122,190 126,135 137,250
710.1001 PRINCIPAL Copiers 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400
605.1010 ALLOC COSTS Liability Insurance 4,605 5,032 5,285 5,285 9,056 605.1020 ALLOC COSTS Property & Fire Insurance 2,336 2,558 3,227 3,227 4,498 Allocated Costs - Allocated Costs
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 407 - Sports Programs
Division: 408 - Senior Center
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 406 - Sportsplex
Division: 407 - Sports Programs
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 23

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
605.1030 ALLOC COSTS Auto Insurance - - - - 1,335
605.1040 ALLOC COSTS Risk Management 1,603 1,677 1,558 1,558 2,422 605.1060 ALLOC COSTS Custodian 12,767 21,309 16,642 16,642 23,405 605.1130 ALLOC COSTS Retiree Health - - - - 3,703
605.1170 ALLOC COSTS Property Maintenance 48,982 50,149 53,948 53,948 53,773 70,293 80,725 80,660 80,660 98,192
730.1040 CAPITAL OUTLAY Vehicles - - - 85,000 -
730.1100 CAPITAL OUTLAY IT Functionality - 10,799 - - - - 10,799 - 85,000 -
303,009 298,119 305,527 354,198 303,233
2,727,828 2,993,110 2,970,299 3,214,115 3,111,863
600.1010 EMP SRV Regular Salaries 424,445 470,640 483,752 483,752 484,114 600.1015 EMP SRV Buy back Salaries 48,314 14,127 18,705 18,705 18,705 600.1080 EMP SRV PERS 81,405 95,545 84,621 84,621 84,958 600.1081 EMP SRV PERS Unfunded Liability 160,541 154,972 207,387 207,387 244,830 600.1100 EMP SRV Medicare 6,640 6,859 7,098 7,098 7,103 600.1110 EMP SRV Disability/Life Insurance 11,116 11,022 11,259 11,259 11,267 600.1120 EMP SRV Health/Dental/Vision Insurance 79,576 84,027 80,001 80,001 80,001 600.1130 EMP SRV Worker's Compensation 21,061 29,780 22,376 22,376 23,684 600.1140 EMP SRV Unemployment Insurance 1,039 1,439 1,352 1,352 1,315 600.1170 EMP SRV Uniform Allowance 2,675 3,210 2,770 2,770 2,770 600.1190 EMP SRV Stipends 3,123 - - - -
839,934 871,620 919,321 919,321 958,747
610.1010 SUPPLIES Office Supplies 1,020 555 800 800 1,000 610.1020 SUPPLIES Operating Supplies 6,462 2,066 4,000 4,000 4,500 610.1030 SUPPLIES Lubricant & Fuels 7,446 8,734 9,000 9,000 9,000 610.1080 SUPPLIES Volunteers Supplies 8,108 7,103 8,150 8,150 8,150 610.1110 SUPPLIES Explorers Supplies 1,900 2,291 1,900 1,900 1,900 620.1010 UTILITIES Electric 5,507 6,474 5,500 7,250 7,250 620.1020 UTILITIES Gas 180 48 250 250 250
620.1040 UTILITIES Cable 922 1,229 950 950 950
630.1010 COMMUNICATION Telephone 267 271 300 300 300
630.1020 COMMUNICATION Cellphone 3,036 2,943 3,000 3,000 3,000 630.1040 COMMUNICATION Postage 87 165 190 190 190
640.1010 SERVICES Professional & Technical 5,853 5,213 6,250 11,850 11,850 640.1020 SERVICES Contractual 68 72 4,500 4,500 4,500
650.1010 TRAINING Travel & Conference 962 680 2,500 2,500 2,500 650.1020 TRAINING Training & Vocational 1,230 1,705 1,500 1,500 1,500 670.1010 MAINTENANCE Repair & Maintenance 11,696 9,225 15,000 15,000 15,000 670.1040 MAINTENANCE Vehicle Maintenance - - 4,500 4,500 4,500 670.1050 MAINTENANCE Maintenance Contracts 2,256 2,854 4,500 4,500 4,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,119 2,440 2,000 2,000 2,000 690.1030 SPC DEPT EXP Printing & Binding 3 1 90 90 90
690.1190 SPC DEPT EXP Police Advisor Commission - - 95 95 95 690.1350 SPC DEPT EXP Summer Camp - - 1,500 1,500 1,500 799.2000 MISCELLANEOUS Bad Debts Expense 3,300 66,903 - - - 61,421 120,971 76,475 83,825 84,525
710.1001 PRINCIPAL Copiers 803 777 803 803 499
803 777 803 803 499
605.1010 ALLOC COSTS Liability Insurance 19,243 21,325 23,373 23,373 28,529 605.1020 ALLOC COSTS Property & Fire Insurance 9,762 10,840 14,272 14,272 14,169 605.1030 ALLOC COSTS Auto Insurance 3,268 4,260 4,260 4,260 6,675 605.1040 ALLOC COSTS Risk Management 6,696 7,108 6,890 6,890 7,629 605.1130 ALLOC COSTS Retiree Health 13,374 16,659 25,591 25,591 27,116 52,343 60,192 74,386 74,386 84,118
730.1040 CAPITAL OUTLAY Vehicles - - - 83,553 -
730.1070 CAPITAL OUTLAY Machinery and Equipment - 10,975 - - - - 10,975 - 83,553 -
954,501 1,064,535 1,070,985 1,161,888 1,127,889
600.1010 EMP SRV Regular Salaries 1,933,455 1,724,185 1,586,276 1,549,045 1,643,225 600.1015 EMP SRV Buy back Salaries 26,994 51,369 30,038 29,938 32,465 600.1020 EMP SRV Part Time Salaries - - 50,000 50,000 50,000 600.1030 EMP SRV Overtime 276,685 273,319 230,000 230,000 180,000 600.1050 EMP SRV Standby - 100 - - -
600.1060 EMP SRV Holiday 95,532 79,751 99,000 99,000 93,000 600.1080 EMP SRV PERS 316,009 306,138 251,270 242,636 258,082 600.1081 EMP SRV PERS Unfunded Liability 383,316 350,453 349,362 354,433 385,223 600.1090 EMP SRV Social Security 922 3,712 4,000 - -
Division Total: 001 - Administration
Division: 502 - Patrol
Employee Service - Employee Services
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Department: 50 - Police
Division: 001 - Administration
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 408 - Senior Center
Department Total: 40 - Parks & Community Services
24

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1100 EMP SRV Medicare 33,393 29,977 23,249 22,724 24,072 600.1110 EMP SRV Disability/Life Insurance 51,590 44,672 36,880 36,048 38,187 600.1120 EMP SRV Health/Dental/Vision Insurance 407,374 348,551 320,003 306,976 320,003 600.1130 EMP SRV Worker's Compensation 160,061 163,792 138,032 138,032 130,716 600.1140 EMP SRV Unemployment Insurance 7,893 7,914 6,423 6,423 5,585 600.1170 EMP SRV Uniform Allowance 31,489 40,051 17,120 26,399 17,120 600.1190 EMP SRV Stipends 4,661 - - - -
3,729,374 3,423,984 3,141,653 3,091,654 3,177,678
610.1010 SUPPLIES Office Supplies 1,663 2,228 2,750 2,750 3,000 610.1020 SUPPLIES Operating Supplies 28,891 55,337 28,000 28,000 30,000 610.1030 SUPPLIES Lubricant & Fuels 89,369 49,388 70,000 70,000 70,000 610.1090 SUPPLIES Prisoner Supplies 2,261 3,286 500 5,000 5,000 620.1010 UTILITIES Electric 43,841 51,540 43,000 55,000 55,000 620.1020 UTILITIES Gas 1,437 386 1,000 1,000 1,000
630.1010 COMMUNICATION Telephone 2,126 2,140 2,500 2,500 2,500 630.1020 COMMUNICATION Cellphone 2,024 1,962 2,500 2,500 2,500 630.1030 COMMUNICATION Internet 3,202 3,275 3,200 3,200 3,200 630.1040 COMMUNICATION Postage 59 37 90 90 90
640.1010 SERVICES Professional & Technical 57,023 40,899 49,740 49,740 49,750 640.1020 SERVICES Contractual 2,096 656 12,000 12,000 7,000 650.1010 TRAINING Travel & Conference 1,484 - 500 500 3,500 650.1020 TRAINING Training & Vocational 6,018 6,014 18,000 18,000 18,000 670.1030 MAINTENANCE Equipment Maintenance - - - - 29,042 670.1050 MAINTENANCE Maintenance Contracts 23,778 21,081 25,000 25,000 30,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,309 1,923 2,750 2,750 2,750 690.1020 SPC DEPT EXP Advertising - 56 750 750 750
690.1030 SPC DEPT EXP Printing & Binding 2,728 3,107 2,500 2,500 3,250 690.1180 SPC DEPT EXP Community Promotion / Misc 2,262 2,890 3,000 3,000 5,000 690.1200 SPC DEPT EXP Armory/Range Expense 47,089 34,180 40,000 40,000 40,000 319,659 280,386 307,780 324,280 361,332
710.1001 PRINCIPAL Copiers 3,010 2,915 3,010 3,010 1,869 3,010 2,915 3,010 3,010 1,869
605.1010 ALLOC COSTS Liability Insurance 88,204 98,463 97,451 97,451 105,125 605.1020 ALLOC COSTS Property & Fire Insurance 44,748 50,052 59,505 59,505 52,211 605.1030 ALLOC COSTS Auto Insurance 15,523 17,040 10,650 10,650 41,385 605.1040 ALLOC COSTS Risk Management 30,694 32,821 28,726 28,726 28,113 605.1130 ALLOC COSTS Retiree Health 6,681 7,006 12,141 12,141 10,605 185,850 205,382 208,473 208,473 237,439
730.1070 CAPITAL OUTLAY Machinery and Equipment 2,741 - - - - 2,741 - - - -
4,240,634 3,912,666 3,660,916 3,627,417 3,778,318
600.1010 EMP SRV Regular Salaries 277,791 315,154 560,632 555,586 544,246 600.1015 EMP SRV Buy back Salaries 1,498 10,226 11,164 11,164 12,032 600.1030 EMP SRV Overtime 29,475 28,380 29,000 50,000 30,000 600.1050 EMP SRV Standby 2,893 2,025 2,600 4,000 2,600
600.1060 EMP SRV Holiday 11,895 13,426 15,000 17,000 15,000 600.1080 EMP SRV PERS 62,981 65,897 83,699 83,005 82,127 600.1081 EMP SRV PERS Unfunded Liability 121,094 119,707 102,373 102,329 120,745 600.1100 EMP SRV Medicare 4,282 5,097 8,206 8,148 7,968 600.1110 EMP SRV Disability/Life Insurance 8,353 8,310 13,019 12,928 12,641 600.1120 EMP SRV Health/Dental/Vision Insurance 78,149 97,775 120,001 120,001 120,001 600.1130 EMP SRV Worker's Compensation 21,061 29,780 24,595 24,595 41,410 600.1140 EMP SRV Unemployment Insurance 1,039 1,439 1,352 1,352 1,972 600.1170 EMP SRV Uniform Allowance 4,740 8,057 5,350 6,420 5,350 600.1190 EMP SRV Stipends 2,281 - - - -
627,532 705,272 976,991 996,528 996,092
610.1010 SUPPLIES Office Supplies 941 295 1,000 1,000 1,000 610.1020 SUPPLIES Operating Supplies 9,851 6,907 10,000 10,000 10,000 610.1030 SUPPLIES Lubricant & Fuels 16,088 13,630 16,500 16,500 16,500 620.1010 UTILITIES Electric 5,476 6,443 5,500 7,500 7,500 620.1020 UTILITIES Gas 180 48 180 180 180
630.1010 COMMUNICATION Telephone 540 591 550 550 550
630.1020 COMMUNICATION Cellphone 1,478 1,512 1,400 1,400 1,400 630.1030 COMMUNICATION Internet 1,231 1,260 1,400 1,400 1,400 630.1040 COMMUNICATION Postage 416 144 200 200 200
640.1010 SERVICES Professional & Technical 20,166 21,766 21,500 21,500 21,500 640.1020 SERVICES Contractual 136 144 200 200 200
650.1010 TRAINING Travel & Conference 348 1,149 1,500 1,500 1,500 650.1020 TRAINING Training & Vocational 1,462 1,996 1,500 1,500 2,000 670.1050 MAINTENANCE Maintenance Contracts 2,763 3,386 3,550 3,550 3,750 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 157 194 350 350 350 Division Total: 502 - Patrol
Division: 503 - Investigative
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 25

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
690.1230 SPC DEPT EXP Informant Expenses 600 1,052 1,200 1,200 1,200 61,834 60,517 66,530 68,530 69,230
710.1001 PRINCIPAL Copiers 1,605 1,554 1,605 1,605 997
1,605 1,554 1,605 1,605 997
605.1010 ALLOC COSTS Liability Insurance 15,014 17,346 19,078 19,078 29,919 605.1020 ALLOC COSTS Property & Fire Insurance 7,617 8,818 11,649 11,649 14,859 605.1030 ALLOC COSTS Auto Insurance 1,634 3,195 5,325 5,325 1,335 605.1040 ALLOC COSTS Risk Management 5,224 5,782 5,624 5,624 8,001 29,489 35,141 41,676 41,676 54,114
720,460 802,484 1,086,802 1,108,339 1,120,433
600.1010 EMP SRV Regular Salaries 280,242 306,515 455,941 454,932 471,153 600.1015 EMP SRV Buy back Salaries 2,808 3,037 9,478 9,672 10,705 600.1030 EMP SRV Overtime 22,734 24,624 15,000 15,000 15,000 600.1060 EMP SRV Holiday 8,878 10,237 11,000 11,000 11,000 600.1080 EMP SRV PERS 32,868 40,024 66,732 64,365 66,024 600.1081 EMP SRV PERS Unfunded Liability 72,227 43,472 165,323 152,035 189,462 600.1100 EMP SRV Medicare 4,348 4,640 6,671 6,654 6,889 600.1110 EMP SRV Disability/Life Insurance 7,475 7,604 10,581 10,556 10,930 600.1120 EMP SRV Health/Dental/Vision Insurance 108,700 125,418 140,001 135,403 140,001 600.1130 EMP SRV Worker's Compensation 2,813 2,984 3,494 3,494 4,314 600.1140 EMP SRV Unemployment Insurance 1,731 1,799 2,028 2,028 2,300 600.1170 EMP SRV Uniform Allowance 3,217 3,884 4,070 4,070 4,070 548,041 574,237 890,319 869,209 931,848
610.1010 SUPPLIES Office Supplies 294 618 1,250 1,250 1,250 610.1020 SUPPLIES Operating Supplies 4,328 4,102 5,000 5,000 5,000 620.1010 UTILITIES Electric 13,690 16,106 14,500 17,500 17,500 620.1020 UTILITIES Gas 449 121 450 450 450
630.1010 COMMUNICATION Telephone 4,834 4,775 4,250 4,250 4,250 630.1020 COMMUNICATION Cellphone 739 756 800 800 800
630.1040 COMMUNICATION Postage 1,156 1,028 1,450 1,450 1,450 640.1010 SERVICES Professional & Technical 9,789 8,450 10,260 10,260 10,260 640.1020 SERVICES Contractual 392 415 1,500 1,500 1,500 650.1010 TRAINING Travel & Conference 873 3,122 3,500 3,500 3,500 650.1020 TRAINING Training & Vocational 958 2,095 1,500 1,500 2,000 670.1050 MAINTENANCE Maintenance Contracts 9,611 11,136 17,500 17,500 17,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 274 865 800 800 800 690.1020 SPC DEPT EXP Advertising - - 100 100 100
47,387 53,589 62,860 65,860 66,360
710.1001 PRINCIPAL Copiers 4,615 4,469 4,615 4,615 2,865 4,615 4,469 4,615 4,615 2,865
605.1010 ALLOC COSTS Liability Insurance 11,578 14,747 16,763 16,763 27,419 605.1020 ALLOC COSTS Property & Fire Insurance 5,874 7,496 10,236 10,236 13,618 605.1040 ALLOC COSTS Risk Management 4,029 4,916 4,941 4,941 7,332 21,481 27,159 31,940 31,940 48,369
621,524 659,454 989,734 971,624 1,049,442
600.1010 EMP SRV Regular Salaries 19,069 51,086 53,288 53,288 54,998 600.1015 EMP SRV Buy back Salaries - - 1,029 1,029 1,054 600.1020 EMP SRV Part Time Salaries 19,229 - - 8,676 22,558 600.1030 EMP SRV Overtime 246 - - - -
600.1080 EMP SRV PERS 3,470 6,807 7,167 7,167 7,430
600.1081 EMP SRV PERS Unfunded Liability 507 7,964 17,505 17,505 23,330 600.1090 EMP SRV Social Security - - - 538 1,399
600.1100 EMP SRV Medicare 543 711 773 899 1,124
600.1110 EMP SRV Disability/Life Insurance - 1,191 1,226 1,226 1,265 600.1120 EMP SRV Health/Dental/Vision Insurance 7,293 21,007 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 8,151 12,880 7,265 7,265 11,534 600.1140 EMP SRV Unemployment Insurance 483 622 338 338 493 600.1170 EMP SRV Uniform Allowance 1,669 - 1,000 1,500 1,500 60,659 102,269 109,591 119,431 146,685
610.1020 SUPPLIES Operating Supplies 2,236 9,491 2,000 2,000 2,250 610.1030 SUPPLIES Lubricant & Fuels 5,209 6,911 9,500 7,000 7,500 620.1010 UTILITIES Electric 393 85 600 600 600
630.1020 COMMUNICATION Cellphone 246 252 250 250 250
640.1010 SERVICES Professional & Technical 21,803 15,046 12,500 12,500 12,500 640.1020 SERVICES Contractual 56,740 141,942 202,800 205,993 211,919 650.1020 TRAINING Training & Vocational - - 300 300 300 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 250 250 250 690.1360 SPC DEPT EXP Trap & Release program - 750 1,500 1,500 1,500 M & O - Maintenance and Operations
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 504 - Records & Communication
Division: 505 - Animal Control
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 503 - Investigative
Division: 504 - Records & Communication
Account Classification Total: M & O - Maintenance and Operations 26

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
86,627 174,477 229,700 230,393 237,069
605.1010 ALLOC COSTS Liability Insurance 3,174 3,457 6,901 6,901 9,713 605.1020 ALLOC COSTS Property & Fire Insurance 1,610 1,757 4,214 4,214 4,824 605.1030 ALLOC COSTS Auto Insurance 1,634 1,065 1,065 1,065 1,335 605.1040 ALLOC COSTS Risk Management 1,105 1,152 2,034 2,034 2,597 7,523 7,431 14,214 14,214 18,469
154,810 284,177 353,505 364,038 402,223
600.1010 EMP SRV Regular Salaries 47,269 47,734 47,781 47,781 48,143 600.1015 EMP SRV Buy back Salaries - - 1,798 1,798 1,798 600.1080 EMP SRV PERS 5,538 6,407 6,427 6,427 6,504
600.1081 EMP SRV PERS Unfunded Liability 12,842 - 15,419 15,419 19,911 600.1100 EMP SRV Medicare 646 660 693 693 698
600.1110 EMP SRV Disability/Life Insurance 1,078 1,099 1,099 1,099 1,107 600.1120 EMP SRV Health/Dental/Vision Insurance 21,067 21,007 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 14,040 8,042 7,265 7,265 7,689 600.1140 EMP SRV Unemployment Insurance 692 720 338 338 329 103,172 85,668 100,820 100,820 106,179
610.1020 SUPPLIES Operating Supplies - 379 750 750 750
610.1030 SUPPLIES Lubricant & Fuels 3,344 5,615 5,425 5,425 5,425 620.1010 UTILITIES Electric 206 259 350 350 350
620.1020 UTILITIES Gas 182 21 200 200 200
640.1010 SERVICES Professional & Technical - - 100 100 100 650.1020 TRAINING Training & Vocational 55 - 90 90 90
670.1040 MAINTENANCE Vehicle Maintenance - - 500 500 500 3,786 6,273 7,415 7,415 7,415
605.1010 ALLOC COSTS Liability Insurance 4,163 2,474 2,644 2,644 3,098 605.1020 ALLOC COSTS Property & Fire Insurance 2,112 1,258 1,615 1,615 1,539 605.1030 ALLOC COSTS Auto Insurance 2,451 1,065 3,195 3,195 2,670 605.1040 ALLOC COSTS Risk Management 1,449 825 779 779 829 10,175 5,622 8,233 8,233 8,136
117,133 97,563 116,468 116,468 121,730
6,809,061 6,820,879 7,278,410 7,349,774 7,600,035
600.1010 EMP SRV Regular Salaries 1,188,041 921,716 993,054 973,835 942,892 600.1015 EMP SRV Buy back Salaries 38,319 41,264 13,035 16,714 11,855 600.1020 EMP SRV Part Time Salaries 10,768 37,334 37,187 25,745 37,187 600.1030 EMP SRV Overtime 251,468 276,192 100,000 200,000 200,000 600.1080 EMP SRV PERS 179,796 140,692 153,882 146,596 137,267 600.1081 EMP SRV PERS Unfunded Liability 280,464 141,115 186,173 175,401 156,908 600.1090 EMP SRV Social Security 672 1,965 1,500 1,596 2,306 600.1100 EMP SRV Medicare 21,536 18,204 15,032 14,705 14,367 600.1110 EMP SRV Disability/Life Insurance 29,924 24,102 22,992 22,731 21,934 600.1120 EMP SRV Health/Dental/Vision Insurance 283,598 221,329 235,002 231,171 235,002 600.1130 EMP SRV Worker's Compensation 167,260 181,411 139,314 139,314 147,508 600.1140 EMP SRV Unemployment Insurance 5,539 5,576 4,226 4,226 4,264 600.1170 EMP SRV Uniform Allowance 7,256 5,791 7,175 15,015 11,235 600.1190 EMP SRV Stipends - - - 1,391 5,356
2,464,640 2,016,691 1,908,572 1,968,440 1,928,081
610.1010 SUPPLIES Office Supplies 1,524 1,243 1,145 1,186 1,186 610.1020 SUPPLIES Operating Supplies 9,622 2,406 5,000 466 5,000 610.1030 SUPPLIES Lubricant & Fuels 35,242 33,583 35,298 33,482 35,482 610.1040 SUPPLIES Repair & Maintenance Supplies 2,461 3,936 3,450 3,201 3,450 610.1060 SUPPLIES Safety Equipment & Supplies 2,466 38 - - - 610.1110 SUPPLIES Explorers Supplies 4,397 1,852 4,000 4,000 4,000 620.1010 UTILITIES Electric 15,668 20,241 20,160 23,609 25,948 620.1020 UTILITIES Gas 3,171 733 1,198 848 995
630.1010 COMMUNICATION Telephone 2,548 1,823 2,604 1,919 1,901 630.1020 COMMUNICATION Cellphone 8,189 7,987 8,460 9,398 9,398 630.1030 COMMUNICATION Internet 868 - - - -
630.1040 COMMUNICATION Postage 1,292 962 952 944 952
640.1010 SERVICES Professional & Technical 7,751 12,586 38,332 39,775 34,481 640.1020 SERVICES Contractual 1,840 386 729 671 18,036
650.1010 TRAINING Travel & Conference 1,846 1,994 3,500 3,462 3,500 650.1020 TRAINING Training & Vocational 15,004 12,464 15,409 15,409 15,409 650.1030 TRAINING Fire Prevention Training 2,575 6,103 11,432 11,432 11,432 670.1020 MAINTENANCE Building Maintenance 7,694 4,675 6,770 19,412 19,440 670.1030 MAINTENANCE Equipment Maintenance 28,476 43,630 25,593 16,484 17,623 670.1040 MAINTENANCE Vehicle Maintenance 3,928 2,236 5,807 2,708 2,708 670.1050 MAINTENANCE Maintenance Contracts 24,183 27,111 30,093 32,622 36,980 670.1060 MAINTENANCE Fire Prevention Maintenance 1,877 2,466 7,374 7,121 7,374 M & O - Maintenance and Operations
Division Total: 506 - Community Service Officer
Department Total: 50 - Police
Department: 60 - Fire
Division: 001 - Administration
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 505 - Animal Control
Division: 506 - Community Service Officer
27

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 3,143 4,451 4,723 4,723 4,723 690.1020 SPC DEPT EXP Advertising 2,382 2,174 3,984 2,173 3,984 690.1030 SPC DEPT EXP Printing & Binding 0 0 - - -
690.1210 SPC DEPT EXP Reserve Officer Uniform 4,406 11,651 10,191 9,980 10,191 690.1220 SPC DEPT EXP Physical Examination 10,880 9,196 10,879 15,512 12,879 203,435 215,926 257,083 260,537 287,072
710.1001 PRINCIPAL Copiers 4,416 4,538 4,416 4,416 4,512 4,416 4,538 4,416 4,416 4,512
605.1010 ALLOC COSTS Liability Insurance 54,533 60,012 53,956 53,956 62,122 605.1020 ALLOC COSTS Property & Fire Insurance 27,666 30,506 32,946 32,946 30,853 605.1030 ALLOC COSTS Auto Insurance 9,804 13,845 13,845 13,845 17,355 605.1040 ALLOC COSTS Risk Management 18,977 20,004 15,905 15,905 16,613 605.1130 ALLOC COSTS Retiree Health 24,723 25,507 29,005 29,005 30,910 135,703 149,874 145,657 145,657 157,853
730.1070 CAPITAL OUTLAY Machinery and Equipment - 10,800 - - - - 10,800 - - -
2,808,195 2,397,829 2,315,728 2,379,050 2,377,518
2,808,195 2,427,064 2,315,728 2,379,050 2,377,518
600.1010 EMP SRV Regular Salaries 35,239 22,890 23,382 23,382 24,116 600.1015 EMP SRV Buy back Salaries - 648 1,101 1,101 1,156 600.1080 EMP SRV PERS 3,964 2,930 1,763 1,763 1,881
600.1081 EMP SRV PERS Unfunded Liability 9,298 - 57 57 111 600.1100 EMP SRV Medicare 476 233 343 343 354
600.1110 EMP SRV Disability/Life Insurance 806 826 544 544 561 600.1120 EMP SRV Health/Dental/Vision Insurance 9,269 6,932 7,000 7,000 7,000 59,053 34,459 34,190 34,190 35,179
610.1010 SUPPLIES Office Supplies - 48 - - -
610.1020 SUPPLIES Operating Supplies - - - - 300
630.1040 COMMUNICATION Postage - - 300 300 300
640.1020 SERVICES Contractual 575,317 370,133 375,000 375,000 386,250 575,317 370,181 375,300 375,300 386,850
634,370 404,640 409,490 409,490 422,029
600.1010 EMP SRV Regular Salaries 23,234 18,272 67,439 67,663 69,313 600.1015 EMP SRV Buy back Salaries 4,050 - 1,028 1,028 1,035 600.1030 EMP SRV Overtime 816 1,061 - - -
600.1080 EMP SRV PERS 2,794 1,125 8,612 8,630 8,860
600.1081 EMP SRV PERS Unfunded Liability 31,120 19,972 19,390 19,390 25,338 600.1100 EMP SRV Medicare 400 269 980 983 1,008
600.1110 EMP SRV Disability/Life Insurance 2,055 1,228 1,555 1,560 1,598 600.1120 EMP SRV Health/Dental/Vision Insurance 8,686 10,045 27,000 27,000 27,000 600.1130 EMP SRV Worker's Compensation 348 698 1,380 1,380 832 600.1140 EMP SRV Unemployment Insurance 222 421 801 801 444 73,725 53,091 128,185 128,435 135,428
610.1020 SUPPLIES Operating Supplies 562 326 750 750 750 630.1040 COMMUNICATION Postage 206 1,839 1,500 2,500 2,500 640.1010 SERVICES Professional & Technical 54,136 7,766 20,000 20,000 25,000 640.1020 SERVICES Contractual 361,031 326,832 350,000 350,000 350,000 640.1140 SERVICES Commission 4,610 857 2,000 2,000 2,000 640.1190 SERVICES General Plan Update 161,132 20,212 - - - 640.1191 SERVICES Zoning Ordinance 22,338 46,813 - 15,453 - 650.1020 TRAINING Training & Vocational 360 949 2,000 2,000 2,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 740 500 500 500 690.1030 SPC DEPT EXP Printing & Binding 248 480 866 866 750 690.1050 SPC DEPT EXP Rental - 12 - - -
604,623 406,826 377,616 394,069 383,500
605.1010 ALLOC COSTS Liability Insurance 6,176 9,396 12,135 12,135 14,479 605.1020 ALLOC COSTS Property & Fire Insurance 3,133 4,776 7,410 7,410 7,191 605.1030 ALLOC COSTS Auto Insurance 980 1,278 1,065 1,065 1,335 605.1040 ALLOC COSTS Risk Management 2,149 3,132 3,577 3,577 3,872 12,438 18,582 24,187 24,187 26,877
690,786 478,500 529,988 546,691 545,805
600.1010 EMP SRV Regular Salaries 57,646 108,849 120,775 120,788 123,732 600.1015 EMP SRV Buy back Salaries - - 1,325 1,325 2,335 600.1080 EMP SRV PERS 4,748 8,045 9,505 9,506 9,849
600.1081 EMP SRV PERS Unfunded Liability 13,631 18,001 312 312 588 Division Total: 802 - Planning
Division: 803 - Code Enforcement
Employee Service - Employee Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 801 - Engineering
Division: 802 - Planning
Department Total: 60 - Fire
Department: 80 - Community Development
Division: 801 - Engineering
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 001 - Administration
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 28

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1100 EMP SRV Medicare 893 1,490 1,751 1,751 1,795
600.1110 EMP SRV Disability/Life Insurance 2,540 2,729 2,777 2,778 2,846 600.1120 EMP SRV Health/Dental/Vision Insurance 21,067 29,894 40,000 40,000 40,000 600.1130 EMP SRV Worker's Compensation 7,788 4,774 9,317 9,317 9,861 600.1140 EMP SRV Unemployment Insurance 599 360 676 676 657 600.1170 EMP SRV Uniform Allowance - - - - -
108,912 174,142 186,438 186,453 191,663
610.1010 SUPPLIES Office Supplies 316 526 500 500 500
610.1020 SUPPLIES Operating Supplies 628 7,409 750 750 750 610.1030 SUPPLIES Lubricant & Fuels 1,116 1,581 2,000 2,000 2,060 620.1010 UTILITIES Electric 4,826 5,302 6,808 6,808 7,148 620.1020 UTILITIES Gas 209 123 200 200 210
630.1010 COMMUNICATION Telephone 366 217 320 320 330
630.1020 COMMUNICATION Cellphone 897 1,896 1,200 1,200 1,200 630.1040 COMMUNICATION Postage 134 439 350 1,200 2,000
640.1010 SERVICES Professional & Technical - 230 300 300 300 640.1020 SERVICES Contractual 3,365 32,624 2,500 3,500 4,500 650.1010 TRAINING Travel & Conference 745 153 1,000 1,000 2,000 650.1020 TRAINING Training & Vocational - 3,387 1,000 1,000 1,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 805 691 1,000 1,000 1,500 690.1355 SPC DEPT EXP Homelessness Mitigation 5,364 2,104 3,000 3,000 4,000 18,770 56,682 20,928 22,778 27,498
710.1001 PRINCIPAL Copiers 545 542 545 545 545
545 542 545 545 545
605.1010 ALLOC COSTS Liability Insurance 3,094 4,506 5,263 5,263 5,952 605.1020 ALLOC COSTS Property & Fire Insurance 1,569 2,290 3,214 3,214 2,956 605.1030 ALLOC COSTS Auto Insurance 1,634 1,065 2,130 2,130 2,670 605.1040 ALLOC COSTS Risk Management 1,077 1,502 1,551 1,551 1,592 7,374 9,363 12,158 12,158 13,170
730.1040 CAPITAL OUTLAY Vehicles 33,783 - - - -
33,783 - - - -
169,384 240,728 220,069 221,934 232,876
600.1010 EMP SRV Regular Salaries 97,791 118,610 185,248 186,276 196,666 600.1015 EMP SRV Buy back Salaries - 8,665 1,338 1,338 1,547 600.1020 EMP SRV Part Time Salaries 1,260 16,594 - - -
600.1030 EMP SRV Overtime 7,894 7,484 5,500 5,500 5,500 600.1080 EMP SRV PERS 7,288 10,595 19,353 19,435 20,648 600.1081 EMP SRV PERS Unfunded Liability 902 54,206 29,294 29,296 40,050 600.1090 EMP SRV Social Security 78 1,029 - - -
600.1100 EMP SRV Medicare 1,478 2,251 2,700 2,714 2,874 600.1110 EMP SRV Disability/Life Insurance 2,245 4,329 4,280 4,304 4,558 600.1120 EMP SRV Health/Dental/Vision Insurance 36,236 37,260 57,001 57,000 57,000 600.1130 EMP SRV Worker's Compensation 6,969 7,663 6,301 6,301 9,485 600.1140 EMP SRV Unemployment Insurance 718 960 761 761 1,051 600.1170 EMP SRV Uniform Allowance 173 333 - - -
600.1190 EMP SRV Stipends 725 900 - - -
163,757 270,879 311,776 312,925 339,379
610.1010 SUPPLIES Office Supplies 804 5,084 3,000 3,000 3,000 610.1020 SUPPLIES Operating Supplies 1,514 2,663 1,700 1,700 2,000 610.1030 SUPPLIES Lubricant & Fuels 3,318 2,403 3,296 3,296 3,500 620.1010 UTILITIES Electric 12,929 14,209 18,794 18,794 19,734 620.1020 UTILITIES Gas 561 329 300 300 315
630.1010 COMMUNICATION Telephone 969 570 900 900 900
630.1020 COMMUNICATION Cellphone 1,506 1,905 1,400 1,400 1,400 630.1040 COMMUNICATION Postage 2,436 492 2,000 2,000 2,000 640.1010 SERVICES Professional & Technical 2,213 513 1,500 1,500 1,500 640.1020 SERVICES Contractual 181,067 140,824 100,000 100,000 100,000 640.1120 SERVICES Development Contracts 4,280 2,865 10,000 10,000 10,000 650.1010 TRAINING Travel & Conference 2,209 1,135 2,000 2,000 2,000 650.1020 TRAINING Training & Vocational 4,128 2,037 2,000 2,000 2,000 670.1040 MAINTENANCE Vehicle Maintenance - 1 - - 420
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 578 732 700 700 700 690.1030 SPC DEPT EXP Printing & Binding 2,695 1,015 1,200 1,200 1,200 690.1050 SPC DEPT EXP Rental 352 355 500 500 500
690.1250 SPC DEPT EXP SMIP Payments 3,343 3,824 3,500 3,500 3,500 690.1260 SPC DEPT EXP SB1473 BLDG STRD Payments 1,143 1,183 1,500 1,500 1,500 226,047 182,140 154,290 154,290 156,169
710.1001 PRINCIPAL Copiers 1,089 1,084 1,090 1,090 1,090 1,089 1,084 1,090 1,090 1,090
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Division Total: 803 - Code Enforcement
Division: 805 - Building
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 29

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
605.1010 ALLOC COSTS Liability Insurance 7,545 7,577 12,484 12,484 14,360 605.1020 ALLOC COSTS Property & Fire Insurance 3,828 3,852 7,623 7,623 7,132 605.1030 ALLOC COSTS Auto Insurance 817 2,130 2,130 2,130 2,670 605.1040 ALLOC COSTS Risk Management 2,626 2,526 3,680 3,680 3,840 605.1130 ALLOC COSTS Retiree Health 11,576 11,747 14,514 14,514 15,646 26,392 27,832 40,431 40,431 43,648
417,285 481,934 507,587 508,736 540,286
600.1010 EMP SRV Regular Salaries 33,071 17,536 21,471 21,663 23,395 600.1015 EMP SRV Buy back Salaries 1,586 - 334 334 616
600.1030 EMP SRV Overtime 403 263 - - -
600.1080 EMP SRV PERS 3,448 1,785 2,187 2,202 2,388
600.1081 EMP SRV PERS Unfunded Liability 8,086 3,658 2,834 2,834 3,864 600.1100 EMP SRV Medicare 518 256 311 314 339
600.1110 EMP SRV Disability/Life Insurance 966 559 494 498 538 600.1120 EMP SRV Health/Dental/Vision Insurance 10,065 5,564 7,000 7,000 7,000 600.1130 EMP SRV Worker's Compensation 79 209 204 204 216 600.1140 EMP SRV Unemployment Insurance 48 126 118 118 115 58,269 29,956 34,953 35,167 38,471
610.1010 SUPPLIES Office Supplies - - 360 175 360
610.1020 SUPPLIES Operating Supplies - - - 185 100
630.1040 COMMUNICATION Postage 202 142 375 375 375
640.1010 SERVICES Professional & Technical 3,860 235 12,000 4,000 5,000 640.1020 SERVICES Contractual 10,675 5,238 12,000 12,000 13,000 640.1150 SERVICES Self Help CDBG Conract - - 9,000 17,500 22,450 650.1010 TRAINING Travel & Conference 324 - 1,000 1,000 1,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 9 61 500 500 500 690.1020 SPC DEPT EXP Advertising - 750 1,500 1,500 1,500 15,070 6,425 36,735 37,235 44,285
605.1010 ALLOC COSTS Liability Insurance 1,009 6,235 1,796 1,796 2,052 605.1020 ALLOC COSTS Property & Fire Insurance 512 3,170 1,097 1,097 1,019 605.1040 ALLOC COSTS Risk Management 351 2,078 529 529 549 605.1130 ALLOC COSTS Retiree Health 1,150 1,063 1,322 1,322 1,567 3,022 12,546 4,744 4,744 5,187
900.427 TRSF OUT 2023-CALHOME-18021 - - - 8,000 -
- - - 8,000 -
76,361 48,927 76,432 85,146 87,943
1,988,185 1,654,729 1,743,566 1,771,997 1,828,939
31,142,024 21,733,397 19,935,899 20,592,629 18,841,306
20,143,238 20,660,619 18,475,287 20,257,769 18,993,293
31,142,024 21,733,397 19,935,899 20,592,629 18,841,306
(10,998,786) (1,072,778) (1,460,612) (334,860) 151,987
Minus One Time Revenues and Expenses
19,974,027 20,443,695 18,438,194 20,230,066 18,993,293
18,380,659 17,279,385 18,140,601 18,087,053 18,841,306
1,593,368 3,164,310 297,593 2,143,014 151,987
Fund EXPENSE Total: 101 - General Fund
Fund Total: 101 - General Fund
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 806 - Housing
Department Total: 80 - Community Development
EXPENSES Total
Fund REVENUE Total: 101 - General Fund
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Allocated Costs - Allocated Costs Division Total: 805 - Building
Division: 806 - Housing
30

ENTERPRISE FUNDS
Business-Type fund revenues are primarily paid through fees for services. The business-type revenues are restricted for the use for which they are collected. The Business-Type Funds include the following departments and divisions:
 114 - Vocational Center Fund ........................................................................................................ 32  115 - Ridge Creek Golf Management ............................................................................................ 32  116 - Ridge Creek Golf .................................................................................................................. 32  117 - Ridge Creek The Patio .......................................................................................................... 33  118 - Ridge Creek Event Center .................................................................................................... 34  230 - Water Fund ........................................................................................................................... 35  231 - Sewer Fund ........................................................................................................................... 37  232 - Disposal Fund ........................................................................................................................ 40  233 - Transit Fund .......................................................................................................................... 42  234 - CNG Fund .............................................................................................................................. 43  320 - Ambulance Fund ................................................................................................................... 44 31

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 51,523 98,318 50,000 65,000 70,000 412.2000 USE OF MONEY & PROP Lease Interest Income 1,918 - - - - 419.1010 LEASE RECIEPTS Lease - County 80,319 - - - -
133,759 98,318 50,000 65,000 70,000
414.1010 MISC Other Miscellaneous Revenue - - - - -
- - - - -
415.1050 OTH FIN SOURCES Sale of City Land/Property 1,351,026 - - - - 1,351,026 - - - -
1,484,785 98,318 50,000 65,000 70,000
620.1010 UTILITIES Electric 255 - - - -
630.1010 COMMUNICATION Telephone 419 - - - -
640.1020 SERVICES Contractual 2,738 - - - -
670.1010 MAINTENANCE Repair & Maintenance 12,953 - - - - 16,365 - - - -
16,365 - - - -
16,365 - - - -
16,365 - - - -
1,484,785 98,318 50,000 65,000 70,000
16,365 - - - -
1,468,420 98,318 50,000 65,000 70,000
800.116 TRSF IN Ridgecreek Golf 347,305 72,858 - - -
347,305 72,858 - - -
347,305 72,858 - - -
799.2200 MISCELLANEOUS Capitalized Assets (8,315) - - - - (8,315) - - - -
(8,315) - - - -
(8,315) - - - -
(8,315) - - - -
347,305 72,858 - - -
(8,315) - - - -
355,620 72,858 - - -
451.1010 ROUNDS & PLAY Green Fees 1,412,313 1,499,311 1,634,096 1,719,978 1,856,472 451.1020 ROUNDS & PLAY Cart 369,367 425,599 513,176 525,310 550,591 451.1030 ROUNDS & PLAY Range 118,582 150,439 170,000 176,236 192,219 453.1010 PRO-SHOP Merchandise 365,935 339,662 376,219 295,614 323,355 2,266,197 2,415,010 2,693,491 2,717,138 2,922,637
453.2000 PRO-SHOP Cost of Goods Sold (240,207) (221,515) (239,098) (178,137) (198,342) (240,207) (221,515) (239,098) (178,137) (198,342)
2,025,990 2,193,495 2,454,393 2,539,001 2,724,295
600.1010 EMP SRV Regular Salaries 58,266 53,903 101,827 82,919 108,940 600.1070 EMP SRV Taxes & Benefits 12,508 4,401 15,577 14,451 22,337 70,774 58,304 117,404 97,370 131,277
640.1100 SERVICES Administrative Fees/Costs 52,085 49,998 55,482 51,648 53,353 650.1010 TRAINING Travel & Conference 2,557 14,358 3,000 20,116 10,000 650.1020 TRAINING Training & Vocational 3,914 - - - -
690.1030 SPC DEPT EXP Printing & Binding 430 - - - -
799.1000 MISCELLANEOUS Cash Short (7) - - 1,600 -
799.2200 MISCELLANEOUS Capitalized Assets - 3,995 - - - 58,980 68,352 58,482 73,364 63,353
720.1000 INTEREST Interest 3,867 4,148 2,925 8,509 5,952 Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Interest Pymts - Interest Payments
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
Fund EXPENSE Total: 115 - Ridgecreek Golf Management
Fund Total: 115 - Ridgecreek Golf Management
Fund: 116 - Ridgecreek Golf

REVENUES
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 251 - Golf Admin
Department Total: 25 - Ridge Creek Golf
EXPENSES Total
Fund REVENUE Total: 115 - Ridgecreek Golf Management
REVENUES Total

EXPENSES
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
EXPENSES Total
Fund REVENUE Total: 114 - Vocational Center
Fund EXPENSE Total: 114 - Vocational Center
Fund Total: 114 - Vocational Center
Fund: 115 - Ridgecreek Golf Management

REVENUES
Department Total: 10 - Legislative Services
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Other - Other Financing Sources
Account Classification Total: Other - Other Financing Sources REVENUES Total

EXPENSES
Transfers - Transfers
Account Classification Total: Transfers - Transfers
Fund: 114 - Vocational Center

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Department: 10 - Legislative Services
Division: 105 - Vocational Center
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 105 - Vocational Center
32

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
3,867 4,148 2,925 8,509 5,952
900.115 TRSF OUT Ridge Creek Golf 347,305 72,858 - - -
347,305 72,858 - - -
480,927 203,662 178,811 179,243 200,582
600.1010 EMP SRV Regular Salaries 349,009 429,597 543,447 480,533 591,586 600.1070 EMP SRV Taxes & Benefits 74,209 62,011 69,120 80,480 93,685 423,218 491,608 612,567 561,013 685,271
610.1010 SUPPLIES Office Supplies 1,607 3,813 3,000 3,929 3,900 610.1020 SUPPLIES Operating Supplies 339,022 183,207 136,369 164,955 193,218 610.1030 SUPPLIES Lubricant & Fuels 27,482 27,651 31,974 31,265 37,740 620.1010 UTILITIES Electric 29,798 36,503 59,258 80,071 78,206 620.1020 UTILITIES Gas 7,207 6,569 12,812 15,421 15,543 620.1030 UTILITIES Water 2,211 4,701 8,527 10,143 10,081 620.1040 UTILITIES Cable 327 1,378 445 410 469
630.1010 COMMUNICATION Telephone 1,745 1,141 8,489 2,196 2,490 630.1040 COMMUNICATION Postage 2,214 5,089 3,360 2,302 2,527 640.1020 SERVICES Contractual 55,032 36,088 60,867 74,247 79,261 640.1050 SERVICES Taxes 4,949 12,893 9,108 6,765 6,833
650.1020 TRAINING Training & Vocational 22,213 11,379 13,500 2,191 9,050 670.1010 MAINTENANCE Repair & Maintenance 72,159 61,343 48,765 41,343 70,533 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,728 5,608 3,500 5,253 3,500 690.1020 SPC DEPT EXP Advertising 6,505 39,905 36,004 41,235 73,873 690.1030 SPC DEPT EXP Printing & Binding 270 384 - - -
690.1050 SPC DEPT EXP Rental 18,896 29,459 24,270 143,846 167,834 690.1110 SPC DEPT EXP Credit Card Discount 25,011 19,948 44,351 46,165 45,626 799.1000 MISCELLANEOUS Cash Short 10,365 6,914 - 315 -
629,741 493,971 504,599 672,052 800,684
710.2072 PRINCIPAL Golf Utility Vehicles - - 2,730 2,947 2,947 - - 2,730 2,947 2,947
720.1000 INTEREST Interest 1,434 - - - -
1,434 - - - -
1,054,392 985,579 1,119,896 1,236,012 1,488,902
600.1010 EMP SRV Regular Salaries 316,244 337,323 350,124 367,211 371,348 600.1070 EMP SRV Taxes & Benefits 70,132 61,377 74,965 73,306 86,989 386,376 398,700 425,089 440,517 458,337
610.1010 SUPPLIES Office Supplies 287 - - - -
610.1020 SUPPLIES Operating Supplies 23,668 25,639 27,890 28,405 45,470 620.1010 UTILITIES Electric 33,583 36,503 9,621 9,775 9,729 620.1020 UTILITIES Gas 7,812 6,569 2,080 1,883 1,934
620.1030 UTILITIES Water 2,612 4,701 1,384 1,238 1,254
620.1040 UTILITIES Cable 214 1,378 345 308 355
630.1010 COMMUNICATION Telephone 896 1,141 248 268 310
630.1040 COMMUNICATION Postage 1,875 1,486 180 2,736 120 640.1020 SERVICES Contractual 19,023 24,179 8,944 6,796 7,167 640.1050 SERVICES Taxes 7,211 5,544 5,544 244 244
650.1020 TRAINING Training & Vocational 2,662 - - - -
670.1010 MAINTENANCE Repair & Maintenance 7,687 12,933 9,540 12,175 6,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 455 - - - - 690.1100 SPC DEPT EXP Purchase Discount 1,029 (532) - (522) - 690.1110 SPC DEPT EXP Credit Card Discount 19,336 19,948 7,201 5,636 5,676 690.1320 SPC DEPT EXP Handicap Expense 27,280 27,034 30,550 15,273 25,598 155,631 166,522 103,527 84,215 103,857
710.2070 PRINCIPAL Golf Carts - - 110,442 2,087 2,087
- - 110,442 2,087 2,087
542,007 565,222 639,058 526,819 564,281
2,077,326 1,754,463 1,937,765 1,942,074 2,253,765
2,077,326 1,754,463 1,937,765 1,942,074 2,253,765
2,025,990 2,193,495 2,454,393 2,539,001 2,724,295
2,077,326 1,754,463 1,937,765 1,942,074 2,253,765
(51,336) 439,032 516,628 596,927 470,530
452.1010 FOOD & BEVERAGES Food 759,691 709,608 889,073 913,296 982,312 452.1015 FOOD & BEVERAGES Beverages 66,115 68,118 78,180 83,347 88,897 452.1020 FOOD & BEVERAGES Service Income 98,255 57,917 99,201 42,758 63,451 452.1030 FOOD & BEVERAGES Beer 278,845 317,075 338,886 358,374 385,456 Fund EXPENSE Total: 116 - Ridgecreek Golf
Fund Total: 116 - Ridgecreek Golf
Fund: 117 - Ridgecreek The Patio

REVENUES
Service Charges - Services Charges
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Division Total: 256 - Golf Operations
Department Total: 25 - Ridge Creek Golf
EXPENSES Total
Fund REVENUE Total: 116 - Ridgecreek Golf
Division Total: 252 - Golf Course & Grounds
Division: 256 - Golf Operations
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 251 - Golf Admin
Division: 252 - Golf Course & Grounds
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Account Classification Total: Interest Pymts - Interest Payments 33

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
452.1040 FOOD & BEVERAGES Liquor 253,407 300,217 342,575 374,290 399,819 452.1050 FOOD & BEVERAGES Wine 43,511 48,304 49,715 46,851 50,391 1,499,824 1,501,239 1,797,630 1,818,916 1,970,326
452.2000 FOOD & BEVERAGES Cost of Goods Sold (607,665) (624,794) (486,726) (629,540) (542,133) (607,665) (624,794) (486,726) (629,540) (542,133)
800.116 TRSF IN Ridgecreek Golf 153,496 575,119 - - -
153,496 575,119 - - -
1,045,655 1,451,565 1,310,904 1,189,376 1,428,193
600.1010 EMP SRV Regular Salaries 29,133 23,761 67,957 55,508 73,443 600.1070 EMP SRV Taxes & Benefits 5,433 1,635 10,395 9,674 15,059 34,566 25,396 78,352 65,182 88,502
640.1100 SERVICES Administrative Fees/Costs 22,136 24,999 37,029 25,824 26,676 650.1010 TRAINING Travel & Conference 588 - - - -
22,723 24,999 37,029 25,824 26,676
57,289 50,395 115,381 91,006 115,178
600.1010 EMP SRV Regular Salaries 787,097 1,003,510 829,939 825,154 876,814 600.1070 EMP SRV Taxes & Benefits 147,438 135,384 93,632 119,197 121,246 934,534 1,138,894 923,571 944,351 998,060
610.1010 SUPPLIES Office Supplies 300 - - - -
610.1020 SUPPLIES Operating Supplies 31,097 97,767 50,690 61,340 57,300 620.1010 UTILITIES Electric 33,583 36,503 45,969 60,145 59,282 620.1020 UTILITIES Gas 7,812 6,569 9,939 11,584 11,782
620.1030 UTILITIES Water 2,612 4,701 6,615 7,619 7,642
620.1040 UTILITIES Cable 3,909 1,378 72 50 58
630.1010 COMMUNICATION Telephone 896 1,141 1,186 1,650 1,888 630.1040 COMMUNICATION Postage 203 - - - -
640.1020 SERVICES Contractual 70,253 53,883 63,889 69,754 68,625 640.1050 SERVICES Taxes 1,421 - - - -
650.1020 TRAINING Training & Vocational 2,662 452 - 527 - 670.1010 MAINTENANCE Repair & Maintenance 45,767 31,896 24,000 29,430 12,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 195 11 - 10 - 690.1050 SPC DEPT EXP Rental 13,697 9,352 9,500 9,773 10,020 690.1110 SPC DEPT EXP Credit Card Discount 19,336 19,948 34,406 34,677 34,586 233,743 263,600 246,266 286,559 263,183
1,168,278 1,402,495 1,169,837 1,230,910 1,261,243
1,225,567 1,452,889 1,285,218 1,321,916 1,376,421
1,225,567 1,452,889 1,285,218 1,321,916 1,376,421
1,045,655 1,451,565 1,310,904 1,189,376 1,428,193
1,225,567 1,452,889 1,285,218 1,321,916 1,376,421
(179,912) (1,325) 25,686 (132,540) 51,772
454.1010 EVENT CENTER Food 353,612 281,156 307,521 176,426 297,546 454.1015 EVENT CENTER Beverages 6,132 5,035 6,100 5,831 11,254 454.1020 EVENT CENTER Gratuity Income 161,072 122,004 166,212 104,443 141,917 454.1030 EVENT CENTER Beer 3,800 3,800 3,876 11,331 18,115 454.1040 EVENT CENTER Liquor 24,364 4,928 24,758 17,561 33,533 454.1050 EVENT CENTER Wine 920 106 570 915 -
549,900 417,029 509,037 316,507 502,365
454.2000 EVENT CENTER Cost of Goods Sold (141,965) (96,900) (102,214) (111,095) (138,225) (141,965) (96,900) (102,214) (111,095) (138,225)
800.116 TRSF IN Ridgecreek Golf 54,697 196,940 - - -
54,697 196,940 - - -
462,632 517,069 406,823 205,412 364,140
600.1010 EMP SRV Regular Salaries 29,133 26,136 19,243 9,659 18,725 600.1070 EMP SRV Taxes & Benefits 5,432 424 2,944 1,683 3,840 34,565 26,560 22,187 11,342 22,565
640.1100 SERVICES Administrative Fees/Costs 22,136 24,999 10,485 25,824 26,676 650.1010 TRAINING Travel & Conference 588 - - - -
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
Fund: 118 - Ridgecreek Event Center

REVENUES
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Division Total: 254 - Food & Beverage
Department Total: 25 - Ridge Creek Golf
EXPENSES Total
Fund REVENUE Total: 117 - Ridgecreek The Patio
Fund EXPENSE Total: 117 - Ridgecreek The Patio
Fund Total: 117 - Ridgecreek The Patio
Division Total: 251 - Golf Admin
Division: 254 - Food & Beverage
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Account Classification Total: Service Charges - Services Charges 34

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
670.1010 MAINTENANCE Repair & Maintenance - - - (2) -
690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 1 - - - 22,723 25,000 10,485 25,822 26,676
57,289 51,560 32,672 37,164 49,241
600.1010 EMP SRV Regular Salaries 247,376 238,068 153,789 161,417 162,444 600.1070 EMP SRV Taxes & Benefits 50,356 39,683 17,957 19,608 20,462 297,733 277,751 171,746 181,025 182,906
610.1010 SUPPLIES Office Supplies 761 - - - -
610.1020 SUPPLIES Operating Supplies 12,446 28,989 19,190 10,720 12,980 620.1010 UTILITIES Electric 33,583 36,503 13,017 10,466 12,938 620.1020 UTILITIES Gas 7,812 6,569 2,815 2,016 2,571
620.1030 UTILITIES Water 2,612 4,701 1,873 1,326 1,668
620.1040 UTILITIES Cable - 1,378 98 54 78
630.1010 COMMUNICATION Telephone 896 1,141 336 287 412
630.1040 COMMUNICATION Postage 460 - - - -
640.1020 SERVICES Contractual 80,690 79,434 69,952 44,037 55,931 640.1050 SERVICES Taxes 1,421 - - - -
650.1020 TRAINING Training & Vocational 2,802 96 - 173 - 670.1010 MAINTENANCE Repair & Maintenance 10,702 6,608 6,000 5,920 4,200 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 195 92 - 39 - 690.1020 SPC DEPT EXP Advertising 2,205 - - - -
690.1050 SPC DEPT EXP Rental 2,748 2,301 1,800 1,507 1,440 690.1110 SPC DEPT EXP Credit Card Discount 19,336 19,948 9,743 6,034 7,548 178,669 187,759 124,824 82,579 99,766
476,402 465,510 296,570 263,604 282,672
533,691 517,069 329,242 300,768 331,913
533,691 517,069 329,242 300,768 331,913
462,632 517,069 406,823 205,412 364,140
533,691 517,069 329,242 300,768 331,913
(71,059) - 77,581 (95,356) 32,227
411.1110 FINES Utility Delinquency (penalties) 47,717 63,547 49,158 75,000 75,750 47,717 63,547 49,158 75,000 75,750
412.1000 USE OF MONEY & PROP Investment Earnings 71,816 125,240 60,000 125,000 75,000 71,816 125,240 60,000 125,000 75,000
413.1060 INTERGOVT State Grants 5,312 122,812 - - -
5,312 122,812 - - -
409.5001 SRVC & FEE Water Service 3,055,877 3,401,668 3,663,997 3,960,000 4,158,000 409.5090 SRVC & FEE Water Service Connection 16,966 29,769 28,000 28,000 28,000 409.5100 SRVC & FEE After Hours Service Charges 149 200 100 500 300 409.5110 SRVC & FEE Delinquent Water On/Off 24,000 45,476 40,000 50,000 50,500 409.5120 SRVC & FEE Back Flow Test 22,528 22,041 18,000 25,000 25,250 409.5130 SRVC & FEE Temporary Meter Rental 13,481 14,414 10,100 10,100 10,201 409.5140 SRVC & FEE New Water Service 42,962 40,504 36,777 34,000 34,340 409.5160 SRVC & FEE Backflow Repair 6,877 4,505 6,000 800 808 409.5180 SRVC & FEE Account Set-up fee/ Name Change 691 3,206 3,000 3,000 3,030 3,183,532 3,561,783 3,805,974 4,111,400 4,310,429
414.1010 MISC Other Miscellaneous Revenue 2,003 6,061 - 3,000 - 414.1231 MISC Arrearage Program - 1,978 - - -
2,003 8,039 - 3,000 -
800.182 TRSF IN Water Debt Service 477,209 434,028 - - - 477,209 434,028 - - -
3,787,589 4,315,449 3,915,132 4,314,400 4,461,179
600.1010 EMP SRV Regular Salaries 61,324 55,221 70,310 69,206 70,550 600.1015 EMP SRV Buy back Salaries 621 998 1,264 1,264 1,264 600.1020 EMP SRV Part Time Salaries 5,103 14,730 9,575 7,365 9,575 600.1030 EMP SRV Overtime - 1 - - -
600.1080 EMP SRV PERS 5,981 6,053 7,953 7,692 8,043
600.1081 EMP SRV PERS Unfunded Liability 7,835 8,939 8,891 8,883 11,558 600.1090 EMP SRV Social Security - 447 756 - -
600.1100 EMP SRV Medicare 933 957 1,162 1,114 1,167
600.1110 EMP SRV Disability/Life Insurance 1,715 1,660 1,624 1,598 1,630 600.1120 EMP SRV Health/Dental/Vision Insurance 23,649 23,468 26,400 26,931 26,400 REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 303 - Utility Billing & Collections
Employee Service - Employee Services
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental EXPENSES Total
Fund REVENUE Total: 118 - Ridgecreek Event Center
Fund EXPENSE Total: 118 - Ridgecreek Event Center
Fund Total: 118 - Ridgecreek Event Center
Fund: 230 - Water

REVENUES
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 255 - Event Center
Department Total: 25 - Ridge Creek Golf
Account Classification Total: M & O - Maintenance and Operations Division Total: 251 - Golf Admin
Division: 255 - Event Center
35

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1130 EMP SRV Worker's Compensation 938 972 918 918 972 600.1140 EMP SRV Unemployment Insurance 577 573 533 533 518 108,677 114,019 129,386 125,504 131,677
610.1010 SUPPLIES Office Supplies 1,879 2,129 3,000 2,000 3,000 610.1030 SUPPLIES Lubricant & Fuels 112 103 150 200 200 630.1040 COMMUNICATION Postage 19,311 19,024 20,000 24,000 20,000 640.1010 SERVICES Professional & Technical 23,248 30,101 23,000 32,000 30,000 640.1020 SERVICES Contractual - - - - -
650.1010 TRAINING Travel & Conference - 159 600 - 600
650.1020 TRAINING Training & Vocational - - 150 - 150
670.1030 MAINTENANCE Equipment Maintenance - - 225 - 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 90 50 175 50 690.1030 SPC DEPT EXP Printing & Binding 295 438 500 500 500 690.1050 SPC DEPT EXP Rental 1,419 712 1,500 1,500 1,500 46,263 52,756 49,175 60,375 56,225
710.1001 PRINCIPAL Copiers - - 2,175 2,175 2,175
- - 2,175 2,175 2,175
605.1010 ALLOC COSTS Liability Insurance 3,861 3,855 4,628 4,628 5,221 605.1020 ALLOC COSTS Property & Fire Insurance 1,959 1,959 2,826 2,826 2,593 605.1030 ALLOC COSTS Auto Insurance 272 355 355 355 445 605.1040 ALLOC COSTS Risk Management 1,343 1,285 1,364 1,364 1,396 7,435 7,454 9,173 9,173 9,655
162,375 174,229 189,909 197,227 199,732
600.1010 EMP SRV Regular Salaries 351,935 408,564 531,747 519,582 589,930 600.1015 EMP SRV Buy back Salaries 8,567 2,665 7,971 10,000 9,959 600.1030 EMP SRV Overtime 12,209 22,036 12,000 12,000 12,000 600.1050 EMP SRV Standby 3,579 4,237 3,500 4,000 3,500
600.1080 EMP SRV PERS 39,163 44,569 61,292 60,456 69,537 600.1081 EMP SRV PERS Unfunded Liability 84,844 99,781 113,288 114,238 170,016 600.1100 EMP SRV Medicare 5,351 5,892 7,777 7,610 8,655 600.1110 EMP SRV Disability/Life Insurance 9,534 9,905 12,335 12,068 13,727 600.1120 EMP SRV Health/Dental/Vision Insurance 143,485 149,742 191,002 182,572 206,404 600.1130 EMP SRV Worker's Compensation 52,994 57,776 76,347 76,347 77,636 600.1140 EMP SRV Unemployment Insurance 2,472 2,640 3,360 3,360 3,138 600.1170 EMP SRV Uniform Allowance 9,609 10,373 4,980 5,580 13,228 600.1180 EMP SRV OPEB GASB 75 (29,446) (60,863) - - -
600.1185 EMP SRV PENSION GASB 68 (166,195) 31,296 - - - 528,100 788,613 1,025,599 1,007,813 1,177,730
610.1010 SUPPLIES Office Supplies 2,190 3,435 3,533 3,533 3,604 610.1020 SUPPLIES Operating Supplies 310,556 422,926 326,270 350,000 357,000 610.1030 SUPPLIES Lubricant & Fuels 47,697 47,826 41,616 50,000 51,000 610.1040 SUPPLIES Repair & Maintenance Supplies 770 439 1,530 - - 610.1050 SUPPLIES Small Tools - 12 765 765 780
610.1060 SUPPLIES Safety Equipment & Supplies 377 258 765 765 780 620.1010 UTILITIES Electric 412,456 474,753 593,230 593,230 622,892 620.1020 UTILITIES Gas 1,473 907 1,000 1,000 1,050
630.1010 COMMUNICATION Telephone 15,867 18,477 14,627 17,981 18,341 630.1020 COMMUNICATION Cellphone 3,712 2,878 3,600 3,600 3,672 630.1040 COMMUNICATION Postage 284 294 500 500 510
640.1010 SERVICES Professional & Technical 33,626 38,444 35,700 39,213 39,997 640.1020 SERVICES Contractual 115,364 113,536 290,454 140,454 143,263 640.1060 SERVICES Legal Services - - 2,000 2,000 2,000
640.1110 SERVICES Security Services 844 1,934 773 773 788 640.1130 SERVICES Lab/Testing 19,390 17,060 25,500 25,500 26,010 650.1010 TRAINING Travel & Conference 1,058 142 3,624 3,624 3,696 650.1020 TRAINING Training & Vocational 2,832 531 3,000 3,000 3,060 670.1010 MAINTENANCE Repair & Maintenance 3,094 70,545 31,000 31,000 31,620 670.1030 MAINTENANCE Equipment Maintenance 546 3,772 2,000 2,000 2,040 670.1040 MAINTENANCE Vehicle Maintenance 5,738 6,497 7,000 17,000 17,340 670.1070 MAINTENANCE Rental Prop Maintenance - 19,721 - 28,000 54,350 670.1080 MAINTENANCE Backflow Repair Expense 13,252 19,896 11,000 11,000 10,200 670.1090 MAINTENANCE Wells 3,525 - 15,000 15,000 1,530
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 16,418 14,345 22,152 22,152 22,595 690.1020 SPC DEPT EXP Advertising 1,689 813 2,000 2,000 2,040 690.1030 SPC DEPT EXP Printing & Binding 1,662 1,075 2,000 2,000 2,040 690.1050 SPC DEPT EXP Rental 2,164 2,166 7,000 7,000 7,140 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 27,505 4,184 10,000 5,000 10,000 799.2200 MISCELLANEOUS Capitalized Assets (142,274) - - - - 901,814 1,286,865 1,457,639 1,378,090 1,439,338
710.1001 PRINCIPAL Copiers - - 4,316 4,316 4,316
Principal Pymts - Principal Payments
Division Total: 303 - Utility Billing & Collections
Division: 703 - Water
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Employee Service - Employee Services 36

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
710.2050 PRINCIPAL Vehicles - - 30,000 - -
710.2065 PRINCIPAL VacHunter Excavator - - 26,343 26,343 27,337 - - 60,659 30,659 31,653
720.2050 INTEREST Vehicles 9,301 4,165 10,000 - -
720.2065 INTEREST VacHunter Excavator 3,906 2,983 2,025 2,025 1,031 13,207 7,148 12,025 2,025 1,031
605.1010 ALLOC COSTS Liability Insurance 40,953 41,392 51,197 51,197 72,356 605.1020 ALLOC COSTS Property & Fire Insurance 20,776 21,041 31,262 31,262 35,936 605.1030 ALLOC COSTS Auto Insurance 5,270 4,739 4,526 4,526 5,674 605.1040 ALLOC COSTS Risk Management 14,251 13,797 15,092 15,092 19,350 605.1050 ALLOC COSTS Vehicle Maintenance 23,427 22,273 20,224 20,224 46,496 605.1060 ALLOC COSTS Custodian 9,125 6,954 7,281 7,281 7,640 605.1080 ALLOC COSTS Interdepartment Overhead 254,839 271,403 252,010 252,010 268,809 605.1130 ALLOC COSTS Retiree Health 15,797 16,908 9,990 9,990 11,718 605.1170 ALLOC COSTS Property Maintenance 7,752 7,937 8,538 8,538 8,511 392,190 406,444 400,120 400,120 476,490
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 115,652 - - - - 730.1070 CAPITAL OUTLAY Machinery and Equipment - - - 34,999 34,999 730.1100 CAPITAL OUTLAY IT Functionality - - 7,750 - -
115,652 - 7,750 34,999 34,999
680.1155 CAPITAL PROJECTS Wells - - - 213,916 -
680.1190 CAPITAL PROJECTS Feasibility Study 37,595 - - - - 37,595 - - 213,916 -
900.122 TRSF OUT Equipment Replacement 3,511 3,715 3,511 3,511 3,511 900.182 TRSF OUT Water Debt Service 470,590 375,882 361,175 361,175 361,175 900.185 TRSF OUT Financing Authority Debt Service 327,075 346,443 365,607 365,607 385,447 900.203 TRSF OUT Transportation 3,652 3,652 3,652 3,652 3,652 900.261 TRSF OUT Water Capital Projects 37,537 135,269 650,000 550,000 2,110,000 842,365 864,961 1,383,945 1,283,945 2,863,785
2,830,922 3,354,030 4,347,737 4,351,567 6,025,026
2,993,298 3,528,259 4,537,646 4,548,794 6,224,758
2,993,298 3,528,259 4,537,646 4,548,794 6,224,758
3,787,589 4,315,449 3,915,132 4,314,400 4,461,179
2,993,298 3,528,259 4,537,646 4,548,794 6,224,758
794,291 787,190 (622,514) (234,394) (1,763,579)
411.1110 FINES Utility Delinquency (penalties) 57,581 79,340 42,844 80,000 60,000 57,581 79,340 42,844 80,000 60,000
412.1000 USE OF MONEY & PROP Investment Earnings 5,709 771 1,000 1,000 1,000 412.1100 USE OF MONEY & PROP Property Lease/Rental 17,910 19,050 17,910 19,050 19,050 23,619 19,821 18,910 20,050 20,050
409.5002 SRVC & FEE Sewer Service 3,718,500 4,493,996 4,637,809 4,860,000 4,957,686 409.5340 SRVC & FEE Industrial Monitoring Charge 12,730 13,534 12,986 13,669 13,806 3,731,230 4,507,530 4,650,795 4,873,669 4,971,492
414.1231 MISC Arrearage Program - 4,175 - - -
418.1010 OTH REV Contributed Capital - 218,737 - - -
- 222,912 - - -
800.105 TRSF IN American Rescue Plan Act 176,400 82,432 - - - 176,400 82,432 - - -
3,988,830 4,912,035 4,712,549 4,973,719 5,051,542
600.1010 EMP SRV Regular Salaries 62,708 56,520 71,978 70,850 72,255 600.1015 EMP SRV Buy back Salaries 630 1,028 1,302 1,302 1,302 600.1020 EMP SRV Part Time Salaries 5,103 14,947 9,575 7,365 9,575 600.1030 EMP SRV Overtime - 1 - - -
600.1080 EMP SRV PERS 6,113 6,192 8,134 7,872 8,230
600.1081 EMP SRV PERS Unfunded Liability 8,067 9,210 9,158 9,150 11,905 600.1090 EMP SRV Social Security - 460 779 - -
600.1100 EMP SRV Medicare 952 978 1,187 1,138 1,191
600.1110 EMP SRV Disability/Life Insurance 1,743 1,700 1,662 1,636 1,669 600.1120 EMP SRV Health/Dental/Vision Insurance 24,098 24,009 27,000 27,531 27,000 600.1130 EMP SRV Worker's Compensation 938 972 918 918 972 REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 303 - Utility Billing & Collections
Employee Service - Employee Services
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
Fund: 231 - Sewer

REVENUES
Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Division Total: 703 - Water
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 230 - Water
Fund EXPENSE Total: 230 - Water
Fund Total: 230 - Water
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 37

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1140 EMP SRV Unemployment Insurance 577 573 533 533 518 110,929 116,590 132,226 128,295 134,617
610.1010 SUPPLIES Office Supplies 1,779 2,129 3,000 2,000 3,000 610.1030 SUPPLIES Lubricant & Fuels 112 103 150 200 200 630.1040 COMMUNICATION Postage 19,311 19,024 20,000 24,000 20,000 640.1010 SERVICES Professional & Technical 23,248 27,459 23,000 32,000 30,000 640.1020 SERVICES Contractual - - - - -
650.1010 TRAINING Travel & Conference - 146 600 - 600
650.1020 TRAINING Training & Vocational - 13 170 - 150
670.1030 MAINTENANCE Equipment Maintenance - - 225 - 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 90 50 175 50 690.1030 SPC DEPT EXP Printing & Binding 294 438 1,000 500 500 690.1050 SPC DEPT EXP Rental 702 712 1,500 1,500 1,500
45,445 50,114 49,695 60,375 56,225
710.1001 PRINCIPAL Copiers - - 2,175 2,175 2,175
- - 2,175 2,175 2,175
605.1010 ALLOC COSTS Liability Insurance 3,861 3,855 4,628 4,628 5,221 605.1020 ALLOC COSTS Property & Fire Insurance 1,959 19,560 2,826 2,826 2,593 605.1030 ALLOC COSTS Auto Insurance 272 355 355 355 445 605.1040 ALLOC COSTS Risk Management 1,343 1,285 1,364 1,364 1,396 7,435 25,055 9,173 9,173 9,655
163,809 191,759 193,269 200,018 202,672
600.1010 EMP SRV Regular Salaries 208,868 220,101 366,777 354,343 368,568 600.1015 EMP SRV Buy back Salaries 3,639 4,445 9,928 8,095 10,639 600.1030 EMP SRV Overtime 28,071 21,543 15,000 15,000 15,000 600.1050 EMP SRV Standby 14,062 9,657 15,000 15,000 15,000 600.1080 EMP SRV PERS 22,638 27,083 44,162 41,126 42,028 600.1081 EMP SRV PERS Unfunded Liability 46,113 67,125 89,007 76,968 95,644 600.1100 EMP SRV Medicare 2,261 3,443 5,369 5,198 5,397 600.1110 EMP SRV Disability/Life Insurance 5,110 5,495 8,517 8,244 8,560 600.1120 EMP SRV Health/Dental/Vision Insurance 81,157 81,226 122,001 117,403 122,001 600.1130 EMP SRV Worker's Compensation 34,873 30,755 38,292 38,292 49,052 600.1140 EMP SRV Unemployment Insurance 1,644 1,421 1,704 1,704 2,004 600.1170 EMP SRV Uniform Allowance 4,065 5,754 2,460 3,060 2,460 600.1180 EMP SRV OPEB GASB 75 - - - - -
452,500 478,048 718,217 684,433 736,353
610.1010 SUPPLIES Office Supplies 3,766 8,601 9,029 9,029 9,210 610.1020 SUPPLIES Operating Supplies 116,660 124,519 112,200 120,000 122,400 610.1030 SUPPLIES Lubricant & Fuels 31,876 37,237 30,600 30,600 38,741 610.1040 SUPPLIES Repair & Maintenance Supplies 794 114 1,020 5,000 1,000 610.1050 SUPPLIES Small Tools 14,855 5,933 4,804 7,500 7,650 610.1060 SUPPLIES Safety Equipment & Supplies 4,158 6,880 4,410 4,410 4,498 620.1010 UTILITIES Electric 1,267,530 1,135,296 1,033,000 1,191,176 1,250,735 620.1020 UTILITIES Gas 188 111 1,000 1,000 1,050
630.1010 COMMUNICATION Telephone 7,791 10,052 9,140 9,140 12,584 630.1020 COMMUNICATION Cellphone 2,527 6,130 3,000 3,000 4,130 630.1040 COMMUNICATION Postage 1 16 100 100 139
640.1010 SERVICES Professional & Technical 28,664 32,761 30,600 30,600 34,085 640.1020 SERVICES Contractual 265,123 237,459 230,000 230,000 234,600 640.1050 SERVICES Taxes - - 200 200 204
640.1110 SERVICES Security Services 389 366 1,436 3,250 3,315 640.1130 SERVICES Lab/Testing 17,889 22,035 24,408 20,400 20,808 650.1010 TRAINING Travel & Conference 761 957 1,000 1,000 1,000 650.1020 TRAINING Training & Vocational 988 1,414 592 592 624 670.1010 MAINTENANCE Repair & Maintenance 89,911 96,310 82,843 82,843 84,500 670.1030 MAINTENANCE Equipment Maintenance 25,591 12,272 26,000 21,000 21,420 670.1040 MAINTENANCE Vehicle Maintenance 2,227 5,029 3,000 3,000 3,060 670.1070 MAINTENANCE Rental Prop Maintenance - 6,216 - 13,550 13,821 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 3,548 7,158 6,367 6,367 7,447 690.1020 SPC DEPT EXP Advertising - - 1,698 1,698 1,732 690.1030 SPC DEPT EXP Printing & Binding - - 330 330 337 690.1050 SPC DEPT EXP Rental 13,141 7,596 10,404 10,404 10,612 690.1240 SPC DEPT EXP Cost of Issuance 4,442 4,442 - - - 690.1270 SPC DEPT EXP Industrial Monitoring Expense 8,096 11,780 11,040 11,040 12,400 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 35,642 15,031 15,000 15,000 15,000 799.2200 MISCELLANEOUS Capitalized Assets (632,087) (2,868,593) - - - 1,314,471 (1,072,877) 1,653,221 1,832,229 1,917,102
710.1001 PRINCIPAL Copiers - - 8,000 8,000 1,548
710.2050 PRINCIPAL Vehicles - - 6,467 - 14,227
- - 14,467 8,000 15,775
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Division Total: 303 - Utility Billing & Collections
Division: 704 - Wastewater Treatment
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Employee Service - Employee Services 38

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
720.2050 INTEREST Vehicles 3,571 2,083 2,083 - 4,583
3,571 2,083 2,083 - 4,583
605.1010 ALLOC COSTS Liability Insurance 33,126 36,854 45,520 45,520 61,077 605.1020 ALLOC COSTS Property & Fire Insurance 16,806 18,734 27,795 27,795 30,335 605.1030 ALLOC COSTS Auto Insurance 3,636 2,130 - - -
605.1040 ALLOC COSTS Risk Management 11,528 12,285 13,418 13,418 16,333 605.1050 ALLOC COSTS Vehicle Maintenance 47,603 42,565 49,278 49,278 82,708 605.1060 ALLOC COSTS Custodian 7,282 5,550 5,811 5,811 6,097 605.1080 ALLOC COSTS Interdepartment Overhead 257,238 273,958 260,531 260,531 273,869 605.1170 ALLOC COSTS Property Maintenance 6,187 6,334 6,814 6,814 6,792 383,406 398,410 409,167 409,167 477,211
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 176,400 82,432 30,000 30,000 - 730.1070 CAPITAL OUTLAY Machinery and Equipment - - - - - 730.1100 CAPITAL OUTLAY IT Functionality - - 7,750 - -
176,400 82,432 37,750 30,000 -
900.122 TRSF OUT Equipment Replacement 5,023 5,316 5,023 5,023 5,023 900.183 TRSF OUT Sewer Debt Service 446,335 805,300 830,124 730,124 789,041 900.185 TRSF OUT Financing Authority Debt Service 518,718 523,723 534,242 534,242 540,139 900.203 TRSF OUT Transportation 3,652 3,652 3,652 3,652 3,652 900.262 TRSF OUT Sewer Capital Projects - 43,420 - 35,000 - 973,728 1,381,411 1,373,041 1,308,041 1,337,855
3,304,077 1,269,506 4,207,946 4,271,870 4,488,879
600.1010 EMP SRV Regular Salaries 64,644 67,942 49,352 49,352 51,825 600.1015 EMP SRV Buy back Salaries 4,446 314 1,794 1,794 2,450 600.1030 EMP SRV Overtime 1,591 4,990 - - -
600.1050 EMP SRV Standby 825 5,250 - - -
600.1080 EMP SRV PERS 5,626 5,353 6,638 6,638 7,002
600.1081 EMP SRV PERS Unfunded Liability 5,734 6,651 15,514 15,514 21,483 600.1100 EMP SRV Medicare 1,033 1,036 717 717 777
600.1110 EMP SRV Disability/Life Insurance 1,556 1,608 1,138 1,138 1,232 600.1120 EMP SRV Health/Dental/Vision Insurance 24,170 23,067 9,000 9,000 9,000 600.1130 EMP SRV Worker's Compensation 8,443 8,954 1,140 1,140 3,619 600.1140 EMP SRV Unemployment Insurance 398 414 51 51 148 600.1170 EMP SRV Uniform Allowance - - 120 120 4,214
600.1180 EMP SRV OPEB GASB 75 (11,358) (23,474) - - -
600.1185 EMP SRV PENSION GASB 68 (158,326) 16,108 - - - (51,217) 118,213 85,464 85,464 101,750
610.1010 SUPPLIES Office Supplies - 30 150 150 153
610.1030 SUPPLIES Lubricant & Fuels - - 1,000 1,000 1,020 610.1050 SUPPLIES Small Tools - - 2,000 2,000 2,040
610.1060 SUPPLIES Safety Equipment & Supplies 468 - 600 600 612 620.1010 UTILITIES Electric 14,645 18,720 14,000 14,000 14,280 620.1020 UTILITIES Gas 187 173 750 750 765
630.1010 COMMUNICATION Telephone 984 150 500 500 510
630.1040 COMMUNICATION Postage - 1 100 100 102
640.1010 SERVICES Professional & Technical 388 - 500 500 510 640.1020 SERVICES Contractual 29,393 56,224 25,804 25,804 28,321 650.1020 TRAINING Training & Vocational - 227 500 500 510 670.1030 MAINTENANCE Equipment Maintenance 71 6,765 7,500 7,500 7,650 670.1040 MAINTENANCE Vehicle Maintenance - 456 500 500 510 670.1100 MAINTENANCE SSLS Rehab Program - 125,482 100,000 48,567 100,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - - - - 46,135 208,228 153,904 102,471 156,983
605.1010 ALLOC COSTS Liability Insurance 3,342 3,582 4,210 4,210 6,852 605.1020 ALLOC COSTS Property & Fire Insurance 1,695 1,821 2,571 2,571 3,403 605.1040 ALLOC COSTS Risk Management 1,163 1,194 1,241 1,241 1,832 605.1130 ALLOC COSTS Retiree Health 6,903 7,177 8,371 8,371 8,980 13,103 13,774 16,393 16,393 21,067
8,021 340,214 255,761 204,328 279,800
3,475,907 1,801,480 4,656,976 4,676,216 4,971,351
3,475,907 1,801,480 4,656,976 4,676,216 4,971,351
3,988,830 4,912,035 4,712,549 4,973,719 5,051,542
3,475,907 1,801,480 4,656,976 4,676,216 4,971,351
512,923 3,110,555 55,573 297,503 80,191
411.1110 FINES Utility Delinquency (penalties) 53,063 65,270 50,000 70,000 60,000 Fund: 232 - Disposal

REVENUES
Fines & Forfeit - Fines & Forfeitures
Division Total: 705 - Sewer Collection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 231 - Sewer
Fund EXPENSE Total: 231 - Sewer
Fund Total: 231 - Sewer
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 704 - Wastewater Treatment
Division: 705 - Sewer Collection
Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 39

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
53,063 65,270 50,000 70,000 60,000
412.1000 USE OF MONEY & PROP Investment Earnings 43,612 83,577 20,000 85,000 50,000 43,612 83,577 20,000 85,000 50,000
413.1290 INTERGOVT Cal Recycle Grant - 75,000 - - -
- 75,000 - - -
409.5003 SRVC & FEE Disposal Service 3,398,082 3,461,217 3,485,956 3,496,024 3,855,984 409.5190 SRVC & FEE Disposal Trailer Charges 1,427 1,487 1,456 1,502 1,517 3,399,509 3,462,704 3,487,412 3,497,526 3,857,501
414.1010 MISC Other Miscellaneous Revenue (5) 392 300 1,000 1,000 414.1250 MISC SB1383 Pena's Compliance - - - - 150,000
(5) 392 300 1,000 151,000
3,496,179 3,686,942 3,557,712 3,653,526 4,118,501
600.1010 EMP SRV Regular Salaries 61,565 55,595 70,773 69,660 70,983 600.1015 EMP SRV Buy back Salaries 632 999 1,264 1,264 1,264 600.1020 EMP SRV Part Time Salaries 5,258 14,959 9,865 7,588 9,865 600.1030 EMP SRV Overtime - 1 - - -
600.1080 EMP SRV PERS 6,011 6,097 8,012 7,746 8,101
600.1081 EMP SRV PERS Unfunded Liability 7,838 8,939 8,893 8,884 11,562 600.1090 EMP SRV Social Security - 447 756 - -
600.1100 EMP SRV Medicare 939 966 1,173 1,124 1,177
600.1110 EMP SRV Disability/Life Insurance 1,724 1,670 1,635 1,609 1,640 600.1120 EMP SRV Health/Dental/Vision Insurance 23,776 23,638 26,600 27,147 26,600 600.1130 EMP SRV Worker's Compensation 938 973 918 918 971 600.1140 EMP SRV Unemployment Insurance 577 573 533 533 518 109,258 114,856 130,422 126,473 132,681
610.1010 SUPPLIES Office Supplies 1,779 2,129 3,000 2,000 3,000 610.1030 SUPPLIES Lubricant & Fuels 112 103 150 200 200 630.1040 COMMUNICATION Postage 19,310 19,024 20,000 24,000 20,000 640.1010 SERVICES Professional & Technical 23,248 27,459 23,000 32,000 30,000 640.1020 SERVICES Contractual - - - - -
650.1010 TRAINING Travel & Conference - 146 600 - 600
650.1020 TRAINING Training & Vocational - 13 165 - 165
670.1030 MAINTENANCE Equipment Maintenance (4,164) - 225 - 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 90 50 175 50 690.1030 SPC DEPT EXP Printing & Binding 294 438 1,000 500 1,000 690.1050 SPC DEPT EXP Rental 702 712 1,500 1,500 1,500
41,281 50,114 49,690 60,375 56,740
710.1001 PRINCIPAL Copiers - - 2,240 2,240 2,240
- - 2,240 2,240 2,240
605.1010 ALLOC COSTS Liability Insurance 3,861 3,856 4,628 4,628 5,222 605.1020 ALLOC COSTS Property & Fire Insurance 1,959 1,960 2,826 2,826 2,594 605.1030 ALLOC COSTS Auto Insurance 272 355 355 355 445 605.1040 ALLOC COSTS Risk Management 1,344 1,285 1,364 1,364 1,397 7,436 7,456 9,173 9,173 9,658
157,975 172,425 191,525 198,261 201,319
600.1010 EMP SRV Regular Salaries 44,276 71,325 75,818 76,158 80,833 600.1015 EMP SRV Buy back Salaries 1,406 1,381 2,071 2,071 2,723 600.1030 EMP SRV Overtime 534 253 - - -
600.1080 EMP SRV PERS 5,084 7,269 9,105 9,132 9,729
600.1081 EMP SRV PERS Unfunded Liability 11,249 24,494 17,729 17,730 24,431 600.1100 EMP SRV Medicare 706 943 1,100 1,105 1,191
600.1110 EMP SRV Disability/Life Insurance 1,221 1,840 1,745 1,753 1,889 600.1120 EMP SRV Health/Dental/Vision Insurance 14,158 16,138 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 8,810 7,007 8,585 8,585 8,041 600.1140 EMP SRV Unemployment Insurance 415 324 382 382 329 600.1170 EMP SRV Uniform Allowance 77 - 60 60 60
600.1180 EMP SRV OPEB GASB 75 (5,755) (11,896) - - -
600.1185 EMP SRV PENSION GASB 68 (71,328) 13,430 - - -
10,854 132,509 136,595 136,976 149,226
610.1010 SUPPLIES Office Supplies 281 943 1,104 1,104 1,126 610.1020 SUPPLIES Operating Supplies 2,628 - 51,000 51,000 150,000 610.1030 SUPPLIES Lubricant & Fuels 3,296 952 3,429 3,429 3,498 620.1010 UTILITIES Electric 11,394 12,457 11,854 11,854 12,091 Division Total: 303 - Utility Billing & Collections
Division: 716 - Disposal
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 303 - Utility Billing & Collections
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property 40

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
620.1020 UTILITIES Gas 648 443 674 674 687
630.1010 COMMUNICATION Telephone 5,861 8,053 6,098 6,098 6,220 630.1020 COMMUNICATION Cellphone 496 484 516 516 526
630.1040 COMMUNICATION Postage - - 53 53 54
640.1010 SERVICES Professional & Technical 1,363 10,548 81,126 1,126 81,149 640.1020 SERVICES Contractual 1,698,430 1,852,078 2,099,424 2,099,424 2,205,655 640.1030 SERVICES Dump Fees 748,214 763,537 747,230 874,724 892,218 640.1110 SERVICES Security Services - - 541 541 552
650.1010 TRAINING Travel & Conference 483 348 796 796 812 650.1020 TRAINING Training & Vocational 208 - 530 530 541 670.1010 MAINTENANCE Repair & Maintenance 2,686 - 3,641 - - 670.1040 MAINTENANCE Vehicle Maintenance - 606 - 3,641 3,714 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 303 358 765 765 780 690.1020 SPC DEPT EXP Advertising 630 456 5,100 5,100 5,202 690.1030 SPC DEPT EXP Printing & Binding - - 525 525 536 690.1050 SPC DEPT EXP Rental 805 806 1,530 1,530 1,561
690.1330 SPC DEPT EXP Containers 1,715 41,388 12,240 12,240 12,240 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 48,756 15,453 15,000 15,000 15,000 799.2200 MISCELLANEOUS Capitalized Assets (14,576) (90,184) - - - 2,513,622 2,618,724 3,043,176 3,090,670 3,394,162
710.1001 PRINCIPAL Copiers - - 1,606 1,606 1,606
- - 1,606 1,606 1,606
605.1010 ALLOC COSTS Liability Insurance 7,875 8,978 10,628 10,628 9,930 605.1020 ALLOC COSTS Property & Fire Insurance 3,995 4,564 6,490 6,490 4,932 605.1030 ALLOC COSTS Auto Insurance 368 479 266 266 334 605.1040 ALLOC COSTS Risk Management 2,741 2,993 3,133 3,133 2,655 605.1050 ALLOC COSTS Vehicle Maintenance 16,136 1,195 2,022 2,022 7,017 605.1060 ALLOC COSTS Custodian 3,269 2,492 6,275 6,275 6,591 605.1080 ALLOC COSTS Interdepartment Overhead 89,870 81,403 81,156 81,156 76,652 605.1130 ALLOC COSTS Retiree Health 4,210 4,367 4,895 4,895 5,362 605.1170 ALLOC COSTS Property Maintenance 2,778 2,844 3,059 3,059 3,049 131,242 109,315 117,924 117,924 116,522
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles - 90,184 - - - 730.1100 CAPITAL OUTLAY IT Functionality - - 7,750 - -
- 90,184 7,750 - -
680.1020 CAPITAL PROJECTS Shopping Cart Program - 8,065 7,140 7,140 15,606 - 8,065 7,140 7,140 15,606
900.122 TRSF OUT Equipment Replacement 3,007 3,182 3,007 3,007 3,007 900.185 TRSF OUT Financing Authority Debt Service 14,236 15,198 16,124 16,124 17,097 17,243 18,380 19,131 19,131 20,104
2,672,960 2,977,176 3,333,322 3,373,447 3,697,226
600.1010 EMP SRV Regular Salaries 84,212 2,958 - - -
600.1015 EMP SRV Buy back Salaries 4,728 - - - -
600.1030 EMP SRV Overtime 6,396 810 - - -
600.1050 EMP SRV Standby 1,125 225 - - -
600.1080 EMP SRV PERS 9,368 1,961 - - -
600.1081 EMP SRV PERS Unfunded Liability 22,895 21,783 - - - 600.1100 EMP SRV Medicare 1,294 208 - - -
600.1110 EMP SRV Disability/Life Insurance 1,931 1,368 - - - 600.1120 EMP SRV Health/Dental/Vision Insurance 25,204 5,271 - - - 600.1170 EMP SRV Uniform Allowance 1,596 314 - - -
158,749 34,898 - - -
610.1030 SUPPLIES Lubricant & Fuels 10,713 388 1,000 1,000 1,020 610.1040 SUPPLIES Repair & Maintenance Supplies - - - - - 630.1010 COMMUNICATION Telephone 536 110 - - -
640.1020 SERVICES Contractual 10,360 194,865 206,335 206,335 212,525 640.1030 SERVICES Dump Fees 6,629 - 10,000 10,000 10,200 670.1030 MAINTENANCE Equipment Maintenance - - - 140 -
670.1040 MAINTENANCE Vehicle Maintenance 1,056 938 1,000 1,000 1,020 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 115 - 140 - - 29,409 196,301 218,475 218,475 224,765
710.2069 PRINCIPAL Madvac Compact Litter Vac - - 12,573 12,573 - - - 12,573 12,573 -
720.2069 INTEREST Madvac Compact Litter Vac 1,408 924 382 2,094 - 1,408 924 382 2,094 -
189,566 232,123 231,430 233,142 224,765
Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 717 - Street Sweeping
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 716 - Disposal
Division: 717 - Street Sweeping
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Account Classification Total: M & O - Maintenance and Operations 41

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
610.1020 SUPPLIES Operating Supplies 21,531 17,639 16,561 16,561 18,352 21,531 17,639 16,561 16,561 18,352
900.260 TRSF OUT Transportation Capital Projects 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000
96,531 92,639 91,561 91,561 93,352
3,117,032 3,474,364 3,847,838 3,896,411 4,216,662
3,117,032 3,474,364 3,847,838 3,896,411 4,216,662
3,496,179 3,686,942 3,557,712 3,653,526 4,118,501
3,117,032 3,474,364 3,847,838 3,896,411 4,216,662
379,147 212,577 (290,126) (242,885) (98,161)
412.1000 USE OF MONEY & PROP Investment Earnings 341 - - 50 50 412.2000 USE OF MONEY & PROP Lease Interest Income 890 380 - - - 419.1030 LEASE RECIEPTS Lease - Other 16,706 16,706 18,522 18,552 19,136 17,938 17,086 18,522 18,602 19,186
413.1020 INTERGOVT TDA Receipts - 123,288 - - -
- 123,288 - - -
414.1010 MISC Other Miscellaneous Revenue 283 122 150 250 - 414.1240 MISC TCRTA Reimbursements 233,843 87,418 190,086 119,404 91,690 234,126 87,540 190,236 119,654 91,690
252,064 227,914 208,758 138,256 110,876
600.1010 EMP SRV Regular Salaries 5,865 12,643 9,480 9,556 10,306 600.1015 EMP SRV Buy back Salaries - - 167 167 282
600.1030 EMP SRV Overtime 161 105 - - -
600.1080 EMP SRV PERS 377 1,344 995 1,001 1,083
600.1081 EMP SRV PERS Unfunded Liability 46 3,658 1,414 1,414 1,926 600.1100 EMP SRV Medicare 74 173 138 139 149
600.1110 EMP SRV Disability/Life Insurance 119 360 218 220 237 600.1120 EMP SRV Health/Dental/Vision Insurance 2,107 3,308 3,000 3,000 3,000 600.1130 EMP SRV Worker's Compensation 56 119 116 116 92 600.1140 EMP SRV Unemployment Insurance 35 72 68 68 49
600.1180 EMP SRV OPEB GASB 75 (1,542) (3,187) - - -
600.1185 EMP SRV PENSION GASB 68 (369) 118 - - -
6,929 18,714 15,596 15,681 17,124
610.1010 SUPPLIES Office Supplies - - 459 459 473
610.1020 SUPPLIES Operating Supplies 246 24 1,000 1,000 1,030 610.1030 SUPPLIES Lubricant & Fuels 65,811 21,630 - - - 610.1040 SUPPLIES Repair & Maintenance Supplies - 238 520 520 - 620.1010 UTILITIES Electric 11,790 17,770 15,937 19,025 22,076 620.1020 UTILITIES Gas 1,676 836 2,000 2,000 2,100
630.1010 COMMUNICATION Telephone 4,514 8,063 8,686 9,272 9,756 630.1040 COMMUNICATION Postage 1 - 200 200 200
640.1010 SERVICES Professional & Technical - - - - -
640.1020 SERVICES Contractual 65,998 7,270 - - -
640.1110 SERVICES Security Services 1,744 1,296 3,068 23,078 3,100 670.1010 MAINTENANCE Repair & Maintenance 3,936 438 19,890 6,562 6,759 670.1040 MAINTENANCE Vehicle Maintenance 27,252 29,965 32,506 884 - 182,967 87,532 84,266 63,000 45,494
605.1010 ALLOC COSTS Liability Insurance 4,263 4,018 4,898 4,898 3,083 605.1020 ALLOC COSTS Property & Fire Insurance 2,163 2,042 2,991 2,991 1,531 605.1030 ALLOC COSTS Auto Insurance 6,536 8,520 - - -
605.1040 ALLOC COSTS Risk Management 1,483 1,339 1,444 1,444 824 605.1050 ALLOC COSTS Vehicle Maintenance 22,754 31,011 31,335 31,335 41,069 605.1080 ALLOC COSTS Interdepartment Overhead 27,455 29,240 10,297 10,297 5,747 605.1130 ALLOC COSTS Retiree Health 1,150 1,063 1,322 1,322 1,567 605.1170 ALLOC COSTS Property Maintenance 16,844 17,245 18,551 18,551 18,491 82,648 94,478 70,838 70,838 72,312
272,545 200,723 170,700 149,519 134,930
610.1030 SUPPLIES Lubricant & Fuels 3,958 - - - -
670.1040 MAINTENANCE Vehicle Maintenance 3,080 4,832 7,834 - - 7,038 4,832 7,834 - -
Allocated Costs - Allocated Costs
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 719 - Transit
Division: 720 - Dinuba Connection
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Department: 70 - Public Works
Division: 719 - Transit
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Fund EXPENSE Total: 232 - Disposal
Fund Total: 232 - Disposal
Fund: 233 - Transit

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 718 - Alley Maintenance
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 232 - Disposal
Division: 718 - Alley Maintenance
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 42

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
605.1050 ALLOC COSTS Vehicle Maintenance 5,689 7,753 5,971 5,971 10,267 5,689 7,753 5,971 5,971 10,267
12,727 12,585 13,805 5,971 10,267
285,272 213,308 184,505 155,490 145,197
285,272 213,308 184,505 155,490 145,197
252,064 227,914 208,758 138,256 110,876
285,272 213,308 184,505 155,490 145,197
(33,208) 14,606 24,253 (17,234) (34,321)
417.1020 CNG CNG Tax on Fuel 1,265 1,667 2,040 5,000 2,081 1,265 1,667 2,040 5,000 2,081
412.1000 USE OF MONEY & PROP Investment Earnings 7,824 11,052 500 8,000 2,000 7,824 11,052 500 8,000 2,000
417.1010 CNG Fuel Sales 118,405 75,354 102,000 102,000 104,040 118,405 75,354 102,000 102,000 104,040
127,493 88,074 104,540 115,000 108,121
600.1010 EMP SRV Regular Salaries 33,581 18,072 - - -
600.1015 EMP SRV Buy back Salaries 2,364 504 - - -
600.1030 EMP SRV Overtime 685 770 - - -
600.1050 EMP SRV Standby 30 68 - - -
600.1080 EMP SRV PERS 3,722 2,504 - - -
600.1081 EMP SRV PERS Unfunded Liability 7,958 10,442 - - - 600.1100 EMP SRV Medicare 527 328 - - -
600.1110 EMP SRV Disability/Life Insurance 812 802 - - - 600.1120 EMP SRV Health/Dental/Vision Insurance 8,567 5,524 - - - 600.1130 EMP SRV Worker's Compensation 287 239 - - -
600.1140 EMP SRV Unemployment Insurance 177 144 - - -
600.1170 EMP SRV Uniform Allowance - - - - -
58,710 39,397 - - -
610.1010 SUPPLIES Office Supplies - - 250 - -
610.1020 SUPPLIES Operating Supplies 316 - 260 - -
620.1010 UTILITIES Electric 2,447 2,704 3,000 3,000 3,150 620.1020 UTILITIES Gas 73,988 43,647 78,090 48,500 50,925 630.1010 COMMUNICATION Telephone 261 111 216 108 110
640.1020 SERVICES Contractual 7,295 7,642 8,000 10,000 10,000 640.1050 SERVICES Taxes 7,326 5,197 7,512 15,000 15,750 650.1020 TRAINING Training & Vocational - - - - -
670.1030 MAINTENANCE Equipment Maintenance 13,874 6,438 14,435 12,240 12,485 670.1040 MAINTENANCE Vehicle Maintenance - 302 - - -
690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 2,550 2,500 2,500 105,508 66,041 114,313 91,348 94,920
605.1010 ALLOC COSTS Liability Insurance 4,078 3,846 6,715 6,715 3,272 605.1020 ALLOC COSTS Property & Fire Insurance 2,069 1,955 4,100 4,100 1,625 605.1030 ALLOC COSTS Auto Insurance - - - - 2,670
605.1040 ALLOC COSTS Risk Management 1,419 1,282 1,979 1,979 875 605.1080 ALLOC COSTS Interdepartment Overhead 20,512 16,632 14,045 14,045 4,979 605.1170 ALLOC COSTS Property Maintenance 790 809 870 870 867 28,868 24,524 27,709 27,709 14,288
900.122 TRSF OUT Equipment Replacement 825 873 - - -
825 873 - - -
193,912 130,835 142,022 119,057 109,208
193,912 130,835 142,022 119,057 109,208
193,912 130,835 142,022 119,057 109,208
127,493 88,074 104,540 115,000 108,121
193,912 130,835 142,022 119,057 109,208
(66,418) (42,761) (37,482) (4,057) (1,087)
412.1000 USE OF MONEY & PROP Investment Earnings 248,309 494,818 300,000 450,000 300,000 248,309 494,818 300,000 450,000 300,000
413.1060 INTERGOVT State Grants 398,520 71,374 - - -
413.1400 INTERGOVT Calviva - IGT 1,478,166 1,130,422 1,200,000 1,174,093 1,180,000 413.1410 INTERGOVT Anthem Blue Cross - IGT - 516,450 325,000 683,045 600,000 Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
EXPENSES Total
Fund REVENUE Total: 234 - CNG
Fund EXPENSE Total: 234 - CNG
Fund Total: 234 - CNG
Fund: 320 - Ambulance

REVENUES
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 712 - CNG
Department Total: 70 - Public Works
Department: 70 - Public Works
Division: 712 - CNG
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges REVENUES Total

EXPENSES
Fund EXPENSE Total: 233 - Transit
Fund Total: 233 - Transit
Fund: 234 - CNG

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 720 - Dinuba Connection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 233 - Transit
43

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
1,876,686 1,718,246 1,525,000 1,857,138 1,780,000
409.4001 SRVC & FEE Ambulance Service Fees 1,739,717 3,756,431 3,600,000 3,000,000 3,500,000 409.4003 SRVC & FEE Ambulance Membership Fees 43,139 42,744 41,110 45,000 43,450 409.4070 SRVC & FEE Training Class Fees 3,083 1,549 1,500 200 1,100 409.4075 SRVC & FEE GEMT1 Mgt Care Supplement 31,838 402,071 130,000 120,000 120,000 1,817,777 4,202,794 3,772,610 3,165,200 3,664,550
414.1010 MISC Other Miscellaneous Revenue 4,038 2,695 2,123 4,000 3,000 414.1030 MISC Credit Bureau Receipts 4,572 842 1,000 5,000 1,200 414.1210 MISC Other Reimbursement - - - 173,436 -
414.1230 MISC Coronavirus Relief Fund 7,862 - - - -
16,473 3,537 3,123 182,436 4,200
3,959,244 6,419,394 5,600,733 5,654,774 5,748,750
600.1010 EMP SRV Regular Salaries 105,752 102,705 107,539 99,037 103,308 600.1015 EMP SRV Buy back Salaries 3,216 10,476 2,044 1,108 1,108 600.1020 EMP SRV Part Time Salaries - 25,937 29,010 32,361 29,014 600.1030 EMP SRV Overtime - 1 - - -
600.1080 EMP SRV PERS 12,490 14,790 18,599 13,989 14,046 600.1081 EMP SRV PERS Unfunded Liability 29,663 29,340 45,150 20,859 25,631 600.1100 EMP SRV Medicare 808 1,203 1,980 1,906 1,919
600.1110 EMP SRV Disability/Life Insurance 2,425 2,474 2,474 2,278 2,376 600.1120 EMP SRV Health/Dental/Vision Insurance 41,631 41,440 40,000 40,000 40,000 600.1130 EMP SRV Worker's Compensation 1,125 1,193 1,590 1,590 1,683 600.1140 EMP SRV Unemployment Insurance 692 719 923 923 897 197,803 230,278 249,309 214,051 219,982
610.1010 SUPPLIES Office Supplies 2,022 2,332 2,300 2,300 2,500 630.1040 COMMUNICATION Postage 341 396 400 400 425
640.1010 SERVICES Professional & Technical 5,891 8,629 7,500 8,100 8,500 640.1020 SERVICES Contractual 42,126 101,794 60,000 80,000 45,000 650.1020 TRAINING Training & Vocational 1,556 3,124 3,000 3,000 3,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 200 200 200 690.1030 SPC DEPT EXP Printing & Binding 328 488 600 700 700 52,263 116,763 74,000 94,700 60,325
710.1001 PRINCIPAL Copiers - - 2,197 2,197 2,197
- - 2,197 2,197 2,197
605.1010 ALLOC COSTS Liability Insurance 4,486 6,365 7,053 7,053 9,318 605.1020 ALLOC COSTS Property & Fire Insurance 2,276 3,057 4,306 4,306 4,628 605.1040 ALLOC COSTS Risk Management 1,561 2,005 2,079 2,079 2,492 605.1130 ALLOC COSTS Retiree Health - - - - 1,303
8,323 11,427 13,438 13,438 17,741
258,389 358,468 338,944 324,386 300,245
600.1010 EMP SRV Regular Salaries 778,432 869,402 1,346,895 1,311,629 1,418,315 600.1015 EMP SRV Buy back Salaries 11,746 34,036 16,783 27,713 19,753 600.1020 EMP SRV Part Time Salaries 129 - - - 80,640
600.1030 EMP SRV Overtime 200,605 179,715 110,000 154,000 150,000 600.1080 EMP SRV PERS 96,427 120,183 198,934 202,105 227,549 600.1081 EMP SRV PERS Unfunded Liability 118,730 289,206 357,427 360,619 474,960 600.1090 EMP SRV Social Security - - - - 5,000
600.1100 EMP SRV Medicare 14,025 15,783 19,643 19,280 21,959 600.1110 EMP SRV Disability/Life Insurance 19,105 29,869 31,159 30,582 32,978 600.1120 EMP SRV Health/Dental/Vision Insurance 243,084 206,878 345,003 309,754 345,003 600.1130 EMP SRV Worker's Compensation 168,244 172,161 220,981 220,981 294,134 600.1140 EMP SRV Unemployment Insurance 4,500 4,857 5,578 5,578 6,818 600.1170 EMP SRV Uniform Allowance 3,230 4,583 7,525 14,805 12,285 600.1180 EMP SRV OPEB GASB 75 (30,474) (62,988) - - -
600.1185 EMP SRV PENSION GASB 68 (485,623) 91,387 - - - 600.1190 EMP SRV Stipends - - - 4,173 65,791
600.1210 EMP SRV Physical Examination 1,795 1,055 3,000 3,000 - 1,143,953 1,956,125 2,662,928 2,664,219 3,155,185
610.1010 SUPPLIES Office Supplies 42,224 369 530 530 530 610.1020 SUPPLIES Operating Supplies 84,546 94,683 147,515 117,002 104,115 610.1030 SUPPLIES Lubricant & Fuels 80,851 76,810 76,981 75,336 77,336 630.1010 COMMUNICATION Telephone 3,693 4,605 4,175 4,996 4,704 640.1010 SERVICES Professional & Technical 13,868 1,610 36,110 36,110 23,414 640.1020 SERVICES Contractual 83,393 101,492 106,130 106,130 110,540 650.1010 TRAINING Travel & Conference 93 320 2,400 1,000 2,400 M & O - Maintenance and Operations
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 304 - Ambulance Billing & Collections
Division: 601 - Ambulance
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 60 - Fire
Division: 304 - Ambulance Billing & Collections
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges 44

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
650.1020 TRAINING Training & Vocational 8,358 5,663 12,712 13,887 14,887 650.1040 TRAINING Training Class Expense 1,229 160 1,390 200 1,000 650.1050 TRAINING Trainee Program 10,065 - - - -
670.1010 MAINTENANCE Repair & Maintenance 12,678 669 2,000 850 2,000 670.1030 MAINTENANCE Equipment Maintenance 12,219 6,642 9,105 6,625 9,105 670.1040 MAINTENANCE Vehicle Maintenance 141 281 855 595 855 670.1050 MAINTENANCE Maintenance Contracts 39,580 38,329 46,672 45,672 46,672 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 647 550 5,434 750 4,123 690.1020 SPC DEPT EXP Advertising 250 819 1,500 1,344 1,500 690.1157 SPC DEPT EXP GEMT QAF 114,409 - - - -
690.1158 SPC DEPT EXP PP-GEMT IGT 138,539 441,593 550,000 368,823 400,000 799.1100 MISCELLANEOUS Uncollectible Accounts Expense (107,156) 297,430 - - - 799.2200 MISCELLANEOUS Capitalized Assets (476,386) (293,043) - - - 63,240 778,981 1,003,509 779,850 803,181
605.1010 ALLOC COSTS Liability Insurance 50,673 51,289 87,093 87,093 109,983 605.1020 ALLOC COSTS Property & Fire Insurance 25,708 26,072 53,180 53,180 54,624 605.1030 ALLOC COSTS Auto Insurance 4,902 7,455 7,455 7,455 9,345 605.1040 ALLOC COSTS Risk Management 17,634 17,096 25,673 25,673 29,412 605.1050 ALLOC COSTS Vehicle Maintenance 57,618 71,520 105,713 105,713 105,713 605.1080 ALLOC COSTS Interdepartment Overhead 392,901 342,869 393,855 393,855 415,458 605.1130 ALLOC COSTS Retiree Health 10,132 10,628 10,866 10,866 18,028 559,568 526,929 683,835 683,835 742,563
730.1070 CAPITAL OUTLAY Machinery and Equipment 175,098 - - - - 730.1100 CAPITAL OUTLAY IT Functionality - - - 35,362 - 175,098 - - 35,362 -
900.101 TRSF OUT General Fund 60,000 60,000 60,000 60,000 60,000 900.122 TRSF OUT Equipment Replacement 4,857 7,240 9,019 9,019 9,019 900.265 TRSF OUT Facilities Capital Projects 18,634 66,794 - 1,016,100 324,900 83,491 134,034 69,019 1,085,119 393,919
2,025,350 3,396,069 4,419,291 5,248,385 5,094,848
600.1010 EMP SRV Regular Salaries 106,185 97,777 98,840 98,840 98,840 600.1015 EMP SRV Buy back Salaries 3,278 5,918 2,675 2,675 2,675 600.1030 EMP SRV Overtime 30,000 8,756 13,400 22,000 15,000 600.1080 EMP SRV PERS 18,515 20,725 18,048 18,048 18,108 600.1081 EMP SRV PERS Unfunded Liability 33,745 47,279 46,208 46,208 53,987 600.1100 EMP SRV Medicare 1,930 1,664 1,443 1,451 1,451 600.1110 EMP SRV Disability/Life Insurance 2,245 2,289 2,289 2,302 2,302 600.1120 EMP SRV Health/Dental/Vision Insurance 21,067 21,007 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 3,986 3,986 3,986 3,986 3,986 600.1140 EMP SRV Unemployment Insurance 345 345 345 345 345 600.1170 EMP SRV Uniform Allowance 700 725 700 1,260 1,260 221,996 210,470 207,934 217,115 217,954
640.1080 SERVICES Other Fees 2,666 1,165 2,000 2,000 2,000 690.1020 SPC DEPT EXP Advertising 9,668 12,984 13,524 13,724 14,468 12,334 14,149 15,524 15,724 16,468
234,330 224,619 223,458 232,839 234,422
2,518,069 3,979,155 4,981,693 5,805,610 5,629,515
2,518,069 3,979,155 4,981,693 5,805,610 5,629,515
3,959,244 6,419,394 5,600,733 5,654,774 5,748,750
2,518,069 3,979,155 4,981,693 5,805,610 5,629,515
1,441,175 2,440,239 619,040 (150,836) 119,235
20,977,766 23,983,113 22,321,544 22,848,464 24,185,597
16,428,123 16,851,823 21,902,905 22,766,336 25,258,790
4,549,643 7,131,290 418,639 82,128 (1,073,193)
Minus One Time Revenues and Expenses
20,977,766 23,983,113 22,321,544 22,848,464 24,035,597
16,020,454 16,433,724 21,199,655 20,841,254 22,638,891
4,957,312 7,549,389 1,121,889 2,007,210 1,396,706
EXPENSE GRAND Totals:

Grand Totals:

Fund EXPENSE Total: 320 - Ambulance
Fund Total: 320 - Ambulance
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

REVENUE GRAND Totals:

M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 602 - Fire Med
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 320 - Ambulance
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 601 - Ambulance
Division: 602 - Fire Med
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay 45

46

SPECIAL REVENUE FUNDS
Special Revenue Funds are strictly limited in their use. Special revenues typically have outside restrictions place on them. The Special Revenue Funds include the following funds:
 105 – American Rescue Plan Act *New in 20-21 ........................................................................... 48  191 - Special Community Events ................................................................................................... 48  202 - Gas Tax Fund ....................................................................................................................... 49  203 - Transportation Fund ............................................................................................................. 50  207-Road and Repair Accountability Act (SB1) Fund ..................................................................... 51  250-256 Impact Fees Fund ............................................................................................................ 51  301 -Public Safety Sales Tax Measure F Fund ................................................................................ 54  302-306 COPS/Post Training .......................................................................................................... 56  322 - State Fire Suppression Reimbursement............................................................................... 57  323- Fire/EMS Training……………………………………………………………………………………………………………..57  324-EMS Enhancement Fund.…………………………………………………………………………………………………..57  401-427 HOME/CDBG Funds ......................................................................................................... 58  501 - Successor Agency Fund ......................................................................................................... 62  502 - Downtown Improvement District ......................................................................................... 62  503 - LLMD Assessment District ..................................................................................................... 63  505 – Community Facilities District...............................................................................................68 47

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 134,051 130,965 60,000 35,000 - 134,051 130,965 60,000 35,000 -
414.1230 MISC Coronavirus Relief Fund 2,470,015 2,529,556 - - - 2,470,015 2,529,556 - - -
2,604,066 2,660,521 60,000 35,000 -
900.101 TRSF OUT General Fund 169,211 216,924 37,093 27,703 - 900.231 TRSF OUT Sewer 176,400 82,432 - - -
900.260 TRSF OUT Transportation Capital Projects 520,780 1,043,480 150,000 115,946 - 900.262 TRSF OUT Sewer Capital Projects 1,277,264 23,813 - - - 900.265 TRSF OUT Facilities Capital Projects 468,432 1,020,835 495,278 464,837 - 2,612,087 2,387,483 682,371 608,486 -
2,612,087 2,387,483 682,371 608,486 -
2,612,087 2,387,483 682,371 608,486 -
2,612,087 2,387,483 682,371 608,486 -
2,604,066 2,660,521 60,000 35,000 -
2,612,087 2,387,483 682,371 608,486 -
(8,021) 273,038 (622,371) (573,486) -
425.1030 DONATION Senior Center 633 1,266 1,000 1,000 1,000 425.1040 DONATION Community Service Projects 4,196 - - - - 425.1050 DONATION Special Events 11,604 49,518 36,000 39,500 36,000 425.1060 DONATION Youth Services 1,065 543 1,250 1,250 1,000 425.1070 DONATION Youth Sports 8,468 9,975 5,000 3,500 4,000 425.1080 DONATION Dog Days 963 1,181 1,500 2,722 2,000
425.1100 DONATION Sports Tournament - - 1,000 500 750
425.1130 DONATION Sportsplex - - - - 500
425.1140 DONATION Save the Children 4,000 5,000 - 4,000 4,000 30,929 67,483 45,750 52,472 49,250
30,929 67,483 45,750 52,472 49,250
610.1020 SUPPLIES Operating Supplies 4,873 - 3,097 3,097 - 4,873 - 3,097 3,097 -
4,873 - 3,097 3,097 -
610.1020 SUPPLIES Operating Supplies 5,893 29,321 24,100 24,100 25,100 5,893 29,321 24,100 24,100 25,100
5,893 29,321 24,100 24,100 25,100
610.1020 SUPPLIES Operating Supplies 1,349 945 950 950 500 1,349 945 950 950 500
1,349 945 950 950 500
610.1020 SUPPLIES Operating Supplies 5,899 3,408 3,500 2,500 2,500 5,899 3,408 3,500 2,500 2,500
5,899 3,408 3,500 2,500 2,500
610.1020 SUPPLIES Operating Supplies 964 743 1,000 1,000 1,000 964 743 1,000 1,000 1,000
964 743 1,000 1,000 1,000
610.1020 SUPPLIES Operating Supplies 427 244 250 6,566 500 427 244 250 6,566 500
427 244 250 6,566 500
610.1020 SUPPLIES Operating Supplies - - - - -
- - - - -
- - - - -
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 30 - Finance
Division: 001 - Administration
Fund: 105 - American Rescue Plan Act

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Fund EXPENSE Total: 105 - American Rescue Plan Act
Fund Total: 105 - American Rescue Plan Act
Fund: 191 - Special Community Events

REVENUES
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 001 - Administration
Department Total: 30 - Finance
EXPENSES Total
Fund REVENUE Total: 105 - American Rescue Plan Act
Division Total: 401 - Community Services
Division: 403 - Special Events
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 403 - Special Events
Division: 404 - Youth Services
REVENUES Total

EXPENSES
Department: 40 - Parks & Community Services
Division: 401 - Community Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 407 - Sports Programs
Division: 408 - Senior Center
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 408 - Senior Center
Division: 409 - Dog Days
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 404 - Youth Services
Division: 407 - Sports Programs
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 410 - Commission Projects
Division: 411 - Sports Tournaments
M & O - Maintenance and Operations
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 409 - Dog Days
Division: 410 - Commission Projects
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 48

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
610.1020 SUPPLIES Operating Supplies - - 1,000 1,000 1,000 - - 1,000 1,000 1,000
- - 1,000 1,000 1,000
610.1020 SUPPLIES Operating Supplies 168 482 1,000 400 400 168 482 1,000 400 400
168 482 1,000 400 400
610.1020 SUPPLIES Operating Supplies - - - - 250
- - - - 250
- - - - 250
610.1020 SUPPLIES Operating Supplies 2,888 3,149 - 1,500 4,000 2,888 3,149 - 1,500 4,000
2,888 3,149 - 1,500 4,000
22,461 38,292 34,897 41,113 35,250
22,461 38,292 34,897 41,113 35,250
30,929 67,483 45,750 52,472 49,250
22,461 38,292 34,897 41,113 35,250
8,468 29,191 10,853 11,359 14,000
408.1000 GAS TAX 2103 204,325 237,004 226,164 236,645 232,723 408.1010 GAS TAX 2105 144,109 155,015 158,118 161,531 162,793 408.1020 GAS TAX 2106 85,824 92,444 90,294 92,254 92,950 408.1030 GAS TAX 2107 196,275 209,712 216,089 220,401 222,176 408.1040 GAS TAX 2107.5 6,000 6,000 6,000 6,000 6,000
636,533 700,174 696,665 716,831 716,642
412.1000 USE OF MONEY & PROP Investment Earnings 6,830 6,293 4,000 4,000 2,000 6,830 6,293 4,000 4,000 2,000
413.1010 INTERGOVT STP State Local Transportation 325,359 158,306 303,000 159,889 161,488 325,359 158,306 303,000 159,889 161,488
414.1010 MISC Other Miscellaneous Revenue - - - 337 -
- - - 337 -
968,722 864,774 1,003,665 881,057 880,130
600.1010 EMP SRV Regular Salaries 105,378 124,646 91,319 91,357 95,360 600.1015 EMP SRV Buy back Salaries 3,753 558 618 618 843 600.1030 EMP SRV Overtime 7,251 3,105 2,300 2,300 2,300 600.1050 EMP SRV Standby 1,146 424 1,700 1,700 1,700
600.1080 EMP SRV PERS 11,215 11,801 9,545 9,548 10,083
600.1081 EMP SRV PERS Unfunded Liability 21,642 38,504 13,773 13,773 18,920 600.1100 EMP SRV Medicare 1,685 1,766 1,336 1,337 1,403 600.1110 EMP SRV Disability/Life Insurance 2,504 2,631 2,120 2,121 2,225 600.1120 EMP SRV Health/Dental/Vision Insurance 41,234 45,781 32,000 32,000 32,000 600.1130 EMP SRV Worker's Compensation 8,148 9,596 12,857 12,857 7,889 600.1140 EMP SRV Unemployment Insurance 627 723 933 933 526 600.1170 EMP SRV Uniform Allowance 2,845 6,135 840 840 840 207,429 245,670 169,341 169,384 174,089
610.1020 SUPPLIES Operating Supplies 159,948 220,322 191,000 191,000 194,820 610.1030 SUPPLIES Lubricant & Fuels 12,557 18,037 16,074 16,074 16,395 610.1050 SUPPLIES Small Tools - - 500 500 510
610.1060 SUPPLIES Safety Equipment & Supplies 35 - 215 215 220 620.1010 UTILITIES Electric 224,506 217,719 231,750 231,750 238,703 620.1020 UTILITIES Gas 637 373 361 361 371
630.1010 COMMUNICATION Telephone 1,077 932 1,200 1,200 1,224 630.1020 COMMUNICATION Cellphone 1,558 1,487 1,556 1,556 1,587 630.1040 COMMUNICATION Postage 3 18 100 100 102
640.1010 SERVICES Professional & Technical 1,110 319 1,500 1,500 1,530 640.1020 SERVICES Contractual 53,156 9,501 35,730 35,730 36,445 650.1010 TRAINING Travel & Conference 829 119 1,000 1,000 1,020 650.1020 TRAINING Training & Vocational - 529 1,040 1,040 1,061 670.1010 MAINTENANCE Repair & Maintenance - - 1,040 1,040 1,061 670.1030 MAINTENANCE Equipment Maintenance - - 500 500 510 670.1040 MAINTENANCE Vehicle Maintenance - 454 500 500 510 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 115 588 1,000 1,000 1,020 690.1050 SPC DEPT EXP Rental 485 - 1,040 1,040 1,061
Account Classification Total: M & O - Maintenance and Operations Division Total: 411 - Sports Tournaments
Division: 413 - Scouts
Division Total: 414 - Sportsplex
Division: 415 - Save the Children
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 415 - Save the Children
Department Total: 40 - Parks & Community Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 413 - Scouts
Division: 414 - Sportsplex
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Taxes - Taxes
Account Classification Total: Taxes - Taxes
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental EXPENSES Total
Fund REVENUE Total: 191 - Special Community Events
Fund EXPENSE Total: 191 - Special Community Events
Fund Total: 191 - Special Community Events
Fund: 202 - Gas Tax

REVENUES
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 709 - Transportation
49

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
456,016 470,399 486,106 486,106 498,150
605.1010 ALLOC COSTS Liability Insurance 14,388 12,546 17,324 17,324 18,763 605.1020 ALLOC COSTS Property & Fire Insurance 7,299 6,378 10,578 10,578 9,319 605.1030 ALLOC COSTS Auto Insurance 1,634 2,609 2,396 2,396 3,004 605.1040 ALLOC COSTS Risk Management 5,007 4,182 5,107 5,107 5,018 605.1050 ALLOC COSTS Vehicle Maintenance 9,423 17,620 7,841 7,841 30,072 605.1060 ALLOC COSTS Custodian 3,433 2,616 2,739 2,739 2,874 605.1080 ALLOC COSTS Interdepartment Overhead 107,259 71,007 70,497 70,497 62,861 605.1170 ALLOC COSTS Property Maintenance 2,917 2,986 3,212 3,212 3,202 151,360 119,944 119,694 119,694 135,113
900.122 TRSF OUT Equipment Replacement 825 873 825 825 825 900.185 TRSF OUT Financing Authority Debt Service 10,677 11,398 12,093 12,093 12,823 900.260 TRSF OUT Transportation Capital Projects 200,000 147,230 - 166,000 - 211,502 159,501 12,918 178,918 13,648
1,026,307 995,514 788,059 954,102 821,000
1,026,307 995,514 788,059 954,102 821,000
1,026,307 995,514 788,059 954,102 821,000
968,722 864,774 1,003,665 881,057 880,130
1,026,307 995,514 788,059 954,102 821,000
(57,585) (130,740) 215,606 (73,045) 59,130
403.1030 SALES TAX Measure R 696,833 692,560 610,839 599,486 617,948 696,833 692,560 610,839 599,486 617,948
412.1000 USE OF MONEY & PROP Investment Earnings 15,093 37,916 20,000 40,000 20,000 15,093 37,916 20,000 40,000 20,000
413.1020 INTERGOVT TDA Receipts 850,177 803,707 782,375 782,375 790,199 850,177 803,707 782,375 782,375 790,199
414.1010 MISC Other Miscellaneous Revenue 10 7,796 - 10,000 - 10 7,796 - 10,000 -
800.230 TRSF IN Water 3,652 3,652 3,652 3,652 3,652
800.231 TRSF IN Sewer 3,652 3,652 3,652 3,652 3,652
7,304 7,304 7,304 7,304 7,304
1,569,417 1,549,283 1,420,518 1,439,165 1,435,451
600.1010 EMP SRV Regular Salaries 157,330 183,304 216,909 216,252 225,216 600.1015 EMP SRV Buy back Salaries 3,753 3,959 2,507 2,507 2,939 600.1020 EMP SRV Part Time Salaries 34,739 33,693 34,547 34,548 34,548 600.1030 EMP SRV Overtime 8,293 4,237 5,000 5,200 5,000 600.1050 EMP SRV Standby 1,896 1,911 1,500 2,400 1,500
600.1080 EMP SRV PERS 21,665 27,477 30,491 25,471 26,629 600.1081 EMP SRV PERS Unfunded Liability 45,818 71,833 62,639 33,892 45,606 600.1100 EMP SRV Medicare 2,939 3,144 3,689 3,680 3,820 600.1110 EMP SRV Disability/Life Insurance 3,706 3,853 5,044 5,028 5,251 600.1120 EMP SRV Health/Dental/Vision Insurance 61,248 66,387 82,001 82,001 82,001 600.1130 EMP SRV Worker's Compensation 20,212 17,616 22,314 22,314 23,814 600.1140 EMP SRV Unemployment Insurance 1,554 1,327 1,619 1,619 1,587 600.1170 EMP SRV Uniform Allowance 3,998 4,243 2,850 2,850 12,650 367,150 422,983 471,110 437,762 470,561
610.1020 SUPPLIES Operating Supplies 77,141 100,392 86,090 86,090 87,812 610.1030 SUPPLIES Lubricant & Fuels 6,160 4,134 3,600 3,600 3,672 610.1050 SUPPLIES Small Tools - 418 1,000 1,000 1,020
610.1060 SUPPLIES Safety Equipment & Supplies 2,437 1,317 1,000 1,000 1,020 620.1010 UTILITIES Electric 32,157 36,201 30,972 37,004 31,591 620.1020 UTILITIES Gas 626 367 500 500 510
630.1010 COMMUNICATION Telephone 3,656 5,625 3,420 3,420 3,488 630.1020 COMMUNICATION Cellphone 505 1,546 2,500 2,500 2,550 630.1040 COMMUNICATION Postage 134 - 200 200 204
640.1010 SERVICES Professional & Technical 17,909 19,499 16,995 22,234 17,335 640.1020 SERVICES Contractual 51,200 31,315 32,476 39,315 33,125 650.1020 TRAINING Training & Vocational 995 1,276 1,020 5,700 1,200 670.1030 MAINTENANCE Equipment Maintenance 6,426 2,082 6,941 6,941 7,080 670.1040 MAINTENANCE Vehicle Maintenance 3,005 3,200 3,500 3,500 3,570 670.1070 MAINTENANCE Rental Prop Maintenance - 6,588 - 20,000 20,400 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,516 1,986 676 2,040 2,081 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 107,152 - - - - 311,020 215,946 190,890 235,044 216,658
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Fund EXPENSE Total: 202 - Gas Tax
Fund Total: 202 - Gas Tax
Fund: 203 - Transportation

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 709 - Transportation
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 202 - Gas Tax
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 709 - Transportation
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 50

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
710.2050 PRINCIPAL Vehicles 14,344 8,666 16,000 - -
710.2071 PRINCIPAL Trailer Hot Box 8,606 9,142 9,710 9,710 10,315 720.2071 INTEREST Trailer Hot Box 2,351 1,815 1,246 1,246 642 25,301 19,622 26,956 10,956 10,957
720.2050 INTEREST Vehicles 4,353 2,687 6,000 - -
4,353 2,687 6,000 - -
605.1010 ALLOC COSTS Liability Insurance 11,211 12,076 14,016 14,016 19,581 605.1020 ALLOC COSTS Property & Fire Insurance 5,688 6,139 8,559 8,559 9,725 605.1030 ALLOC COSTS Auto Insurance 2,002 6,869 6,656 6,656 8,344 605.1040 ALLOC COSTS Risk Management 3,901 4,025 4,132 4,132 5,236 605.1050 ALLOC COSTS Vehicle Maintenance 9,423 17,620 7,841 7,841 30,072 605.1060 ALLOC COSTS Custodian 3,359 2,560 2,680 2,680 2,812 605.1080 ALLOC COSTS Interdepartment Overhead 85,080 75,713 68,546 68,546 80,083 605.1170 ALLOC COSTS Property Maintenance 2,854 2,921 3,143 3,143 3,133 123,518 127,923 115,573 115,573 158,986
730.1100 CAPITAL OUTLAY IT Functionality - - 7,750 - -
- - 7,750 - -
900.122 TRSF OUT Equipment Replacement 825 873 825 825 825 900.185 TRSF OUT Financing Authority Debt Service 415,240 420,668 422,173 571,681 417,151 900.260 TRSF OUT Transportation Capital Projects 476,150 343,197 468,900 85,000 135,000 900.265 TRSF OUT Facilities Capital Projects - - - - -
892,215 764,738 891,898 657,506 552,976
1,723,558 1,553,898 1,710,177 1,456,841 1,410,138
1,723,558 1,553,898 1,710,177 1,456,841 1,410,138
1,723,558 1,553,898 1,710,177 1,456,841 1,410,138
1,569,417 1,549,283 1,420,518 1,439,165 1,435,451
1,723,558 1,553,898 1,710,177 1,456,841 1,410,138
(154,140) (4,616) (289,659) (17,676) 25,313
412.1000 USE OF MONEY & PROP Investment Earnings 13,507 45,030 3,000 50,000 10,000 13,507 45,030 3,000 50,000 10,000
413.1060 INTERGOVT State Grants 554,413 643,663 651,812 645,699 670,953 554,413 643,663 651,812 645,699 670,953
800.101 TRSF IN General Fund 82,333 82,333 82,333 82,333 82,333 82,333 82,333 82,333 82,333 82,333
650,253 771,026 737,145 778,032 763,286
680.1074 CAPITAL PROJECTS Street Improvements PHASE II - 86,416 - - - 680.1076 CAPITAL PROJECTS City Sidewalk Improvement - - - - 25,000 680.1105 CAPITAL PROJECTS ADA Ramp - - - 12,800 25,000
680.1156 CAPITAL PROJECTS Wells 21 - - - 100,000 475,000 680.1263 CAPITAL PROJECTS Alta/Kamm Roundabout - 126,141 - 548,859 - 680.1264 CAPITAL PROJECTS Alta/Nebraska Roundabout 486,343 - - - - 680.1286 CAPITAL PROJECTS ATP Bldg Dinuba's Active Transp - - 422,000 100,000 353,639 680.1288 CAPITAL PROJECTS Whitney Water Main Improvements - - - 100,000 100,000 680.1292 CAPITAL PROJECTS Corridor Street Improvements - - - 250,000 750,000 486,343 212,557 422,000 1,111,659 1,728,639
486,343 212,557 422,000 1,111,659 1,728,639
486,343 212,557 422,000 1,111,659 1,728,639
486,343 212,557 422,000 1,111,659 1,728,639
650,253 771,026 737,145 778,032 763,286
486,343 212,557 422,000 1,111,659 1,728,639
163,910 558,469 315,145 (333,627) (965,353)
412.1000 USE OF MONEY & PROP Investment Earnings 19,189 32,544 500 20,000 1,500 19,189 32,544 500 20,000 1,500
409.5080 SRVC & FEE Developer Fees 143,544 50,891 41,703 4,010 71,779 143,544 50,891 41,703 4,010 71,779
162,733 83,435 42,203 24,010 73,279
Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Fund EXPENSE Total: 203 - Transportation
Fund Total: 203 - Transportation
Fund: 207 - Road Repair & Acctblty Act (SB1)

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 709 - Transportation
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 203 - Transportation
Department: 70 - Public Works
Division: 709 - Transportation
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Division Total: 709 - Transportation
Department Total: 70 - Public Works
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges REVENUES Total

EXPENSES
EXPENSES Total
Fund REVENUE Total: 207 - Road Repair & Acctblty Act (SB1) Fund EXPENSE Total: 207 - Road Repair & Acctblty Act (SB1) Fund Total: 207 - Road Repair & Acctblty Act (SB1)
Fund: 250 - Water Impact Fees

REVENUES
Department: 70 - Public Works
Division: 703 - Water
51

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
680.1015 CAPITAL PROJECTS Preliminary Design 21,514 - - - - 680.1176 CAPITAL PROJECTS Water Master Plan - - - 100,000 150,000 680.1285 CAPITAL PROJECTS West El Monte Way Water Main Imp - - - - - 21,514 - - 100,000 150,000
900.182 TRSF OUT Water Debt Service 87,074 87,075 87,075 87,075 87,075 900.260 TRSF OUT Transportation Capital Projects - - - - - 900.261 TRSF OUT Water Capital Projects 11,161 205,061 79,132 - 175,000 98,235 292,136 166,207 87,075 262,075
119,749 292,136 166,207 187,075 412,075
119,749 292,136 166,207 187,075 412,075
119,749 292,136 166,207 187,075 412,075
162,733 83,435 42,203 24,010 73,279
119,749 292,136 166,207 187,075 412,075
42,984 (208,701) (124,004) (163,065) (338,796)
412.1000 USE OF MONEY & PROP Investment Earnings 24,352 28,897 500 10,000 1,500 24,352 28,897 500 10,000 1,500
409.5080 SRVC & FEE Developer Fees 104,561 44,867 77,850 3,460 17,992 104,561 44,867 77,850 3,460 17,992
128,913 73,765 78,350 13,460 19,492
640.1020 SERVICES Contractual - 2,460 - - 60,000
- 2,460 - - 60,000
680.1015 CAPITAL PROJECTS Preliminary Design 123,197 - - - - 123,197 - - - -
900.183 TRSF OUT Sewer Debt Service 200,000 - - 99,999 30,000 900.260 TRSF OUT Transportation Capital Projects - - - - - 900.262 TRSF OUT Sewer Capital Projects 162,210 508,448 - - - 362,210 508,448 - 99,999 30,000
485,407 510,908 - 99,999 90,000
485,407 510,908 - 99,999 90,000
485,407 510,908 - 99,999 90,000
128,913 73,765 78,350 13,460 19,492
485,407 510,908 - 99,999 90,000
(356,494) (437,143) 78,350 (86,539) (70,508)
412.1000 USE OF MONEY & PROP Investment Earnings 4,199 1,623 500 100 100 4,199 1,623 500 100 100
409.5080 SRVC & FEE Developer Fees 342,599 129,585 28,723 719 28,723 342,599 129,585 28,723 719 28,723
800.417 TRSF IN 2015 CDBG 119,699 - - - -
119,699 - - - -
466,497 131,208 29,223 819 28,823
640.1010 SERVICES Professional & Technical 2,500 (2,500) - - - 2,500 (2,500) - - -
900.185 TRSF OUT Financing Authority Debt Service 149,427 148,393 149,508 - 149,508 900.260 TRSF OUT Transportation Capital Projects 258,656 39,000 - 1,000,000 100,000 408,083 187,393 149,508 1,000,000 249,508
410,583 184,893 149,508 1,000,000 249,508
410,583 184,893 149,508 1,000,000 249,508
410,583 184,893 149,508 1,000,000 249,508
466,497 131,208 29,223 819 28,823
410,583 184,893 149,508 1,000,000 249,508
55,914 (53,685) (120,285) (999,181) (220,685)
Division Total: 703 - Water
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 250 - Water Impact Fees
Fund EXPENSE Total: 250 - Water Impact Fees
Fund Total: 250 - Water Impact Fees
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 705 - Sewer Collection
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund: 251 - Sewer Impact Fees

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges EXPENSES Total
Fund REVENUE Total: 251 - Sewer Impact Fees
Fund EXPENSE Total: 251 - Sewer Impact Fees
Fund Total: 251 - Sewer Impact Fees
Fund: 252 - Transportation Impact Fees

REVENUES
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 705 - Sewer Collection
Department Total: 70 - Public Works
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 721 - Impact Fees
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Transfers - Transfers
Account Classification Total: Transfers - Transfers
Fund EXPENSE Total: 252 - Transportation Impact Fees
Fund Total: 252 - Transportation Impact Fees
Fund: 253 - Police Impact Fees

REVENUES
Use of Money - Use of Money & Property
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 721 - Impact Fees
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 252 - Transportation Impact Fees
52

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 2,647 8,826 1,000 9,000 1,500 2,647 8,826 1,000 9,000 1,500
409.5080 SRVC & FEE Developer Fees 123,827 64,581 60,114 60,114 101,977 123,827 64,581 60,114 60,114 101,977
126,474 73,407 61,114 69,114 103,477
690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - - 28,275 - - - - 28,275 -
730.1070 CAPITAL OUTLAY Machinery and Equipment 11,500 - - - - 11,500 - - - -
900.265 TRSF OUT Facilities Capital Projects - - - 37,588 - - - - 37,588 -
11,500 - - 65,863 -
11,500 - - 65,863 -
11,500 - - 65,863 -
126,474 73,407 61,114 69,114 103,477
11,500 - - 65,863 -
114,974 73,407 61,114 3,251 103,477
411.1180 FINES Park In Lieu Fees 177,626 25,811 - 30,000 31,450 177,626 25,811 - 30,000 31,450
412.1000 USE OF MONEY & PROP Investment Earnings 9,396 3,678 - 2,500 1,500 9,396 3,678 - 2,500 1,500
187,021 29,489 - 32,500 32,950
680.9000 CAPITAL PROJECTS Other Projects - - - - 50,000 - - - - 50,000
900.260 TRSF OUT Transportation Capital Projects - - - 60,000 - 900.265 TRSF OUT Facilities Capital Projects 405,577 - - - - 405,577 - - 60,000 -
405,577 - - 60,000 50,000
405,577 - - 60,000 50,000
405,577 - - 60,000 50,000
187,021 29,489 - 32,500 32,950
405,577 - - 60,000 50,000
(218,556) 29,489 - (27,500) (17,050)
412.1000 USE OF MONEY & PROP Investment Earnings 385 833 500 700 750 385 833 500 700 750
409.5080 SRVC & FEE Developer Fees 48,888 4,606 1,539 2,774 15,409 48,888 4,606 1,539 2,774 15,409
415.1060 OTH FIN SOURCES Sale of City Dirt 500 100 500 500 100 500 100 500 500 100
49,773 5,540 2,539 3,974 16,259
680.1015 CAPITAL PROJECTS Preliminary Design 954 - - - - 954 - - - -
900.260 TRSF OUT Transportation Capital Projects 13,910 - - - - 13,910 - - - -
14,864 - - - -
14,864 - - - -
14,864 - - - -
49,773 5,540 2,539 3,974 16,259
14,864 - - - -
34,909 5,540 2,539 3,974 16,259
Account Classification Total: Use of Money - Use of Money & Property M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 000 - Non-divisional
Fund: 254 - Parks Impact Fees

REVENUES
Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Division Total: 000 - Non-divisional
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 253 - Police Impact Fees
Fund EXPENSE Total: 253 - Police Impact Fees
Fund Total: 253 - Police Impact Fees
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 721 - Impact Fees
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 254 - Parks Impact Fees
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 721 - Impact Fees
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Other - Other Financing Sources
Account Classification Total: Other - Other Financing Sources REVENUES Total

EXPENSES
Fund EXPENSE Total: 254 - Parks Impact Fees
Fund Total: 254 - Parks Impact Fees
Fund: 255 - Strom Drain Impact Fee

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 255 - Strom Drain Impact Fee
Fund EXPENSE Total: 255 - Strom Drain Impact Fee
Fund Total: 255 - Strom Drain Impact Fee
Department: 20 - Administration
Division: 000 - Non-divisional
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Fund: 256 - Fire Impact Fees
53

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 20,917 42,827 10,000 20,000 2,000 20,917 42,827 10,000 20,000 2,000
409.4080 SRVC & FEE Impact Fees - Single Family 47,675 71,365 68,000 68,000 133,407 409.4090 SRVC & FEE Impact Fees - Commercial 32,014 2,219 1,500 1,217 408 409.4100 SRVC & FEE Impact Fees - Multiple Family 80,603 11,134 10,000 - - 409.4110 SRVC & FEE Impact Fees - Industrial 745 - - - - 161,037 84,718 79,500 69,217 133,815
181,954 127,545 89,500 89,217 135,815
900.265 TRSF OUT Facilities Capital Projects - 582,894 - - - - 582,894 - - -
- 582,894 - - -
- 582,894 - - -
- 582,894 - - -
181,954 127,545 89,500 89,217 135,815
- 582,894 - - -
181,954 (455,349) 89,500 89,217 135,815
403.1010 SALES TAX Sales & Use Tax 3,209,591 3,391,384 3,327,000 3,482,000 3,510,000 3,209,591 3,391,384 3,327,000 3,482,000 3,510,000
412.1000 USE OF MONEY & PROP Investment Earnings 51,505 108,090 50,000 80,000 85,000 51,505 108,090 50,000 80,000 85,000
3,261,096 3,499,474 3,377,000 3,562,000 3,595,000
600.1010 EMP SRV Regular Salaries 491,663 909,407 1,010,590 980,454 1,035,510 600.1015 EMP SRV Buy back Salaries 20,035 7,154 10,402 10,402 8,668 600.1030 EMP SRV Overtime 91,992 140,290 85,000 85,000 85,000 600.1050 EMP SRV Standby - 1,100 - - -
600.1060 EMP SRV Holiday 25,109 44,487 32,000 36,000 32,000 600.1080 EMP SRV PERS 79,679 130,794 146,407 138,538 148,683 600.1081 EMP SRV PERS Unfunded Liability 100,995 35,266 88,137 50,818 63,625 600.1100 EMP SRV Medicare 9,102 15,739 14,822 14,403 15,184 600.1110 EMP SRV Disability/Life Insurance 17,369 23,679 23,515 22,847 24,088 600.1120 EMP SRV Health/Dental/Vision Insurance 116,246 185,875 220,002 208,508 220,002 600.1130 EMP SRV Worker's Compensation 49,142 52,116 94,443 94,443 84,581 600.1140 EMP SRV Unemployment Insurance 2,423 2,518 4,395 4,395 3,614 600.1170 EMP SRV Uniform Allowance 5,397 7,655 11,770 12,840 11,770 1,009,152 1,556,080 1,741,483 1,658,648 1,732,725
610.1010 SUPPLIES Office Supplies - - 850 850 850
610.1020 SUPPLIES Operating Supplies 237 7,661 7,000 7,000 7,000 610.1030 SUPPLIES Lubricant & Fuels 16,510 49,243 50,000 50,000 50,000 630.1010 COMMUNICATION Telephone - - 250 250 250
630.1020 COMMUNICATION Cellphone 1,970 2,016 3,500 3,500 3,500 630.1030 COMMUNICATION Internet 10,837 11,085 11,000 11,000 11,000 640.1010 SERVICES Professional & Technical 3,913 6,973 4,500 4,500 4,500 650.1010 TRAINING Travel & Conference - - 500 500 500
650.1020 TRAINING Training & Vocational - 1,378 2,750 2,750 2,750 670.1030 MAINTENANCE Equipment Maintenance - 1,990 - 2,069 26,151 670.1040 MAINTENANCE Vehicle Maintenance 67,791 62,457 12,836 12,836 13,228 101,259 142,801 93,186 95,255 119,729
710.2050 PRINCIPAL Vehicles 56,387 144,451 131,986 130,556 132,415 710.2073 PRINCIPAL Tasers - 28,430 29,566 29,566 30,750 56,387 172,880 161,552 160,122 163,165
720.2050 INTEREST Vehicles 12,115 34,067 31,018 32,192 29,775 12,115 34,067 31,018 32,192 29,775
605.1010 ALLOC COSTS Liability Insurance 25,079 31,273 42,489 42,489 53,208 605.1020 ALLOC COSTS Property & Fire Insurance 12,723 15,897 25,944 25,944 26,426 605.1030 ALLOC COSTS Auto Insurance 4,085 10,650 10,650 10,650 28,035 605.1040 ALLOC COSTS Risk Management 8,727 10,424 12,525 12,525 14,229 50,614 68,244 91,608 91,608 121,898
730.1040 CAPITAL OUTLAY Vehicles 760 - - - -
REVENUES Total

EXPENSES
Department: 60 - Fire
Division: 721 - Impact Fees
Transfer - Transfer
Account Classification Total: Transfer - Transfer

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Fund: 301 - Public Safety Sales Tax

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Division Total: 721 - Impact Fees
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 256 - Fire Impact Fees
Fund EXPENSE Total: 256 - Fire Impact Fees
Fund Total: 256 - Fire Impact Fees
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments REVENUES Total

EXPENSES
Department: 50 - Police
Division: 502 - Patrol
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
54

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
730.1070 CAPITAL OUTLAY Machinery and Equipment 10,948 16,123 - - - 11,708 16,123 - - -
1,241,235 1,990,196 2,118,847 2,037,825 2,167,292
600.1010 EMP SRV Regular Salaries 91,335 95,578 99,700 97,185 80,296 600.1015 EMP SRV Buy back Salaries 5,798 2,893 - - -
600.1030 EMP SRV Overtime 23,394 19,359 15,000 15,000 15,000 600.1050 EMP SRV Standby 2,164 1,804 2,000 2,000 2,000
600.1060 EMP SRV Holiday 4,468 4,161 4,499 4,499 4,500
600.1080 EMP SRV PERS 14,084 13,370 13,719 14,586 14,710 600.1081 EMP SRV PERS Unfunded Liability 34,041 - 489 12,954 43,858 600.1100 EMP SRV Medicare 1,836 1,736 1,461 1,441 1,180 600.1110 EMP SRV Disability/Life Insurance 2,273 2,318 2,318 2,284 1,871 600.1120 EMP SRV Health/Dental/Vision Insurance 21,067 21,007 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 7,020 7,445 7,265 7,265 7,689 600.1140 EMP SRV Unemployment Insurance 346 360 338 338 329 600.1170 EMP SRV Uniform Allowance 1,070 1,070 1,070 2,140 1,070 208,896 171,100 167,859 179,692 192,503
605.1010 ALLOC COSTS Liability Insurance 3,898 4,647 4,147 4,147 4,805 605.1020 ALLOC COSTS Property & Fire Insurance 1,978 2,362 2,532 2,532 2,387 605.1030 ALLOC COSTS Auto Insurance - - - - 4,005
605.1040 ALLOC COSTS Risk Management 1,357 1,549 1,222 1,222 1,285 7,233 8,558 7,901 7,901 12,482
216,129 179,658 175,760 187,593 204,985
600.1010 EMP SRV Regular Salaries 79,385 94,685 111,100 116,213 118,896 600.1015 EMP SRV Buy back Salaries - 967 2,107 2,205 2,205 600.1030 EMP SRV Overtime 1,397 5,283 3,000 8,000 3,000 600.1060 EMP SRV Holiday 3,521 4,770 3,000 4,500 3,000
600.1080 EMP SRV PERS 9,616 10,978 11,841 12,387 12,685 600.1081 EMP SRV PERS Unfunded Liability 30,145 8,720 19,135 20,021 25,945 600.1100 EMP SRV Medicare 1,197 1,486 1,633 1,706 1,745 600.1110 EMP SRV Disability/Life Insurance 2,636 2,543 2,590 2,707 2,769 600.1120 EMP SRV Health/Dental/Vision Insurance 29,170 37,166 40,000 40,000 40,000 600.1130 EMP SRV Worker's Compensation 1,125 1,193 1,165 1,165 1,233 600.1140 EMP SRV Unemployment Insurance 692 719 676 676 657 600.1170 EMP SRV Uniform Allowance 1,125 750 1,500 1,500 1,500 160,009 169,259 197,747 211,080 213,635
605.1010 ALLOC COSTS Liability Insurance 4,356 4,854 4,800 4,800 5,661 605.1020 ALLOC COSTS Property & Fire Insurance 2,210 2,467 2,931 2,931 2,812 605.1040 ALLOC COSTS Risk Management 1,516 1,618 1,415 1,415 1,514 8,082 8,939 9,146 9,146 9,987
168,091 178,198 206,893 220,226 223,622
1,625,456 2,348,052 2,501,500 2,445,644 2,595,899
600.1010 EMP SRV Regular Salaries 214,199 429,467 441,174 419,610 325,355 600.1015 EMP SRV Buy back Salaries 19,055 3,170 5,860 8,995 3,388 600.1030 EMP SRV Overtime 34,712 108,671 55,531 107,762 55,531 600.1080 EMP SRV PERS 31,404 61,484 64,349 61,387 43,727 600.1081 EMP SRV PERS Unfunded Liability 29,094 38,297 39,785 39,737 46,299 600.1100 EMP SRV Medicare 3,759 7,640 6,436 6,217 4,759 600.1110 EMP SRV Disability/Life Insurance 5,697 9,774 10,210 9,863 7,551 600.1120 EMP SRV Health/Dental/Vision Insurance 49,427 103,418 100,001 100,001 100,001 600.1130 EMP SRV Worker's Compensation 38,826 41,175 66,964 66,964 70,876 600.1140 EMP SRV Unemployment Insurance 1,039 1,079 1,690 1,690 1,643 600.1170 EMP SRV Uniform Allowance 1,442 3,326 3,500 10,080 3,780 428,655 807,500 795,500 832,306 662,910
610.1060 SUPPLIES Safety Equipment & Supplies 38,730 59,006 70,000 70,000 95,000 620.1010 UTILITIES Electric 9,088 12,154 10,541 17,455 18,450 620.1020 UTILITIES Gas 2,409 1,538 1,844 1,650 1,750
640.1020 SERVICES Contractual 1,409 386 407 880 560
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 155 360 2,415 2,300 2,415 51,792 73,443 85,207 92,285 118,175
605.1010 ALLOC COSTS Liability Insurance 10,861 11,959 19,954 19,954 25,212 605.1020 ALLOC COSTS Property & Fire Insurance 5,510 6,079 12,184 12,184 12,522 605.1040 ALLOC COSTS Risk Management 3,780 3,986 5,882 5,882 6,742 20,151 22,024 38,020 38,020 44,476
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 713,479 - 61,521 - 61,521 713,479 - 61,521 - 61,521
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 503 - Investigative
Division: 504 - Records & Communication
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 502 - Patrol
Division: 503 - Investigative
Department: 60 - Fire
Division: 603 - Fire Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 504 - Records & Communication
Department Total: 50 - Police
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay 55

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
900.185 TRSF OUT Financing Authority Debt Service 5,461 5,830 6,186 6,186 6,559 5,461 5,830 6,186 6,186 6,559
1,219,537 908,797 986,434 968,797 893,641
1,219,537 908,797 986,434 968,797 893,641
2,844,993 3,256,849 3,487,934 3,414,441 3,489,540
3,261,096 3,499,474 3,377,000 3,562,000 3,595,000
2,844,993 3,256,849 3,487,934 3,414,441 3,489,540
416,103 242,625 (110,934) 147,559 105,460
412.1000 USE OF MONEY & PROP Investment Earnings 3,412 5,634 - - - 3,412 5,634 - - -
413.1170 INTERGOVT L E Tech State Grant 165,271 186,159 110,000 185,000 185,000 165,271 186,159 110,000 185,000 185,000
168,683 191,793 110,000 185,000 185,000
600.1010 EMP SRV Regular Salaries 89,787 93,035 99,700 99,700 99,700 600.1015 EMP SRV Buy back Salaries 3,399 - 3,467 3,467 3,467 600.1030 EMP SRV Overtime 31,788 6,227 - - -
600.1060 EMP SRV Holiday 4,334 4,681 - - -
600.1080 EMP SRV PERS 11,702 7,034 18,205 18,205 18,265 600.1081 EMP SRV PERS Unfunded Liability 425 34,305 46,610 46,610 54,456 600.1100 EMP SRV Medicare 1,807 1,528 1,461 1,461 1,461 600.1110 EMP SRV Disability/Life Insurance 1,705 2,318 2,318 2,318 2,318 600.1120 EMP SRV Health/Dental/Vision Insurance 19,792 20,993 20,000 20,000 20,000 600.1170 EMP SRV Uniform Allowance 936 1,070 1,070 1,070 1,070 165,676 171,191 192,831 192,831 200,737
165,676 171,191 192,831 192,831 200,737
165,676 171,191 192,831 192,831 200,737
165,676 171,191 192,831 192,831 200,737
168,683 191,793 110,000 185,000 185,000
165,676 171,191 192,831 192,831 200,737
3,007 20,603 (82,831) (7,831) (15,737)
412.1000 USE OF MONEY & PROP Investment Earnings 0 3 - - - 0 3 - - -
413.1180 INTERGOVT JAG Grant 12,525 13,490 - - -
12,525 13,490 - - -
12,525 13,493 - - -
610.1060 SUPPLIES Safety Equipment & Supplies - 13,247 - - - - 13,247 - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 12,525 - - - - 12,525 - - - -
12,525 13,247 - - -
12,525 13,247 - - -
12,525 13,247 - - -
12,525 13,493 - - -
12,525 13,247 - - -
0 247 - - -
413.1160 INTERGOVT P.O.S.T Reimbursements 7,010 16,372 - - - 7,010 16,372 - - -
7,010 16,372 - - -
650.1020 TRAINING Training & Vocational 17,452 24,830 - - - 17,452 24,830 - - -
17,452 24,830 - - -
17,452 24,830 - - -
Division Total: 603 - Fire Services
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 301 - Public Safety Sales Tax
Fund EXPENSE Total: 301 - Public Safety Sales Tax
Fund Total: 301 - Public Safety Sales Tax
Transfer - Transfer
Account Classification Total: Transfer - Transfer
REVENUES Total

EXPENSES
Department: 50 - Police
Division: 502 - Patrol
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Fund: 302 - State (COPS) Program Fund

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Fund: 303 - Byrnes Justice Assistance

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Division Total: 502 - Patrol
Department Total: 50 - Police
EXPENSES Total
Fund REVENUE Total: 302 - State (COPS) Program Fund
Fund EXPENSE Total: 302 - State (COPS) Program Fund
Fund Total: 302 - State (COPS) Program Fund
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 000 - Non-divisional
Department Total: 50 - Police
EXPENSES Total
Fund REVENUE Total: 303 - Byrnes Justice Assistance
REVENUES Total

EXPENSES
Department: 50 - Police
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations REVENUES Total

EXPENSES
Department: 50 - Police
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund EXPENSE Total: 303 - Byrnes Justice Assistance
Fund Total: 303 - Byrnes Justice Assistance
Fund: 305 - Post Training Revolving

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Division Total: 000 - Non-divisional
Department Total: 50 - Police
56

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
17,452 24,830 - - -
7,010 16,372 - - -
17,452 24,830 - - -
(10,442) (8,459) - - -
413.1060 INTERGOVT State Grants 2,000,000 - - - -
2,000,000 - - - -
414.1010 MISC Other Miscellaneous Revenue 11,988 (6,773) - - - 414.1190 MISC State Mutual Aid Reimbursement 169,239 22,595 - 102,614 - 425.1000 DONATION Donation 115,025 310,454 - 10,025 -
296,253 326,276 - 112,639 -
2,296,253 326,276 - 112,639 -
610.1060 SUPPLIES Safety Equipment & Supplies 3,434 58,111 - - - 690.1155 SPC DEPT EXP Grant - 12,902 - - -
690.1156 SPC DEPT EXP Fire Safety Improvement Grant - - - - - 3,434 71,013 - - -
730.1040 CAPITAL OUTLAY Vehicles 98,639 246,341 - 112,000 - 730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 1,323,521 9,290 112,000 387,500 - 730.1070 CAPITAL OUTLAY Machinery and Equipment 119,129 46,702 - - - 1,541,289 302,333 112,000 499,500 -
1,544,723 373,345 112,000 499,500 -
1,544,723 373,345 112,000 499,500 -
1,544,723 373,345 112,000 499,500 -
2,296,253 326,276 - 112,639 -
1,544,723 373,345 112,000 499,500 -
751,529 (47,069) (112,000) (386,861) -
414.1010 MISC Other Miscellaneous Revenue 26,206 25,854 25,850 25,850 - 26,206 25,854 25,850 25,850 -
26,206 25,854 25,850 25,850 -
650.1040 TRAINING Training Class Expense - - - 44 -
- - - 44 -
- - - 44 -
- - - 44 -
- - - 44 -
26,206 25,854 25,850 25,850 -
- - - 44 -
26,206 25,854 25,850 25,806 -
412.1000 USE OF MONEY & PROP Investment Earnings - - - - - - - - - -
413.1190 INTERGOVT Other Grant - - - 300,000 -
- - - 300,000 -
- - - 300,000 -
600.1010 EMP SRV Regular Salaries - - - 79,674 129,554
600.1030 EMP SRV Overtime - - - - -
600.1080 EMP SRV PERS - - - 6,270 10,312
600.1081 EMP SRV PERS Unfunded Liability - - - 207 622
600.1100 EMP SRV Medicare - - - 1,155 1,878
600.1110 EMP SRV Disability/Life Insurance - - - 1,832 2,979 600.1120 EMP SRV Health/Dental/Vision Insurance - - - 39,311 60,001 600.1170 EMP SRV Uniform Allowance - - - - -
600.1210 EMP SRV Physical Examination - - - 4,086 -
- - - 132,535 205,346
- - - 132,535 205,346
- - - 132,535 205,346
Fund: 322 - State Fire Suppression Reimb

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous EXPENSES Total
Fund REVENUE Total: 305 - Post Training Revolving
Fund EXPENSE Total: 305 - Post Training Revolving
Fund Total: 305 - Post Training Revolving
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 601 - Ambulance
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 322 - State Fire Suppression Reimb
REVENUES Total

EXPENSES
Department: 60 - Fire
Division: 601 - Ambulance
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations REVENUES Total

EXPENSES
Department: 60 - Fire
Division: 603 - Fire Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund EXPENSE Total: 322 - State Fire Suppression Reimb
Fund Total: 322 - State Fire Suppression Reimb
Fund: 323 - Fire/EMS Training

REVENUES
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Fund: 324 - EMS Enhancement Fund

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Division Total: 603 - Fire Services
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 323 - Fire/EMS Training
Fund EXPENSE Total: 323 - Fire/EMS Training
Fund Total: 323 - Fire/EMS Training
Division Total: 603 - Fire Services
Department Total: 60 - Fire
REVENUES Total

EXPENSES
Department: 60 - Fire
Division: 603 - Fire Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 57

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
- - - 132,535 205,346
- - - 300,000 -
- - - 132,535 205,346
- - - 167,465 (205,346)
412.1000 USE OF MONEY & PROP Investment Earnings 4,071 10,665 3,500 1,500 1,500 4,071 10,665 3,500 1,500 1,500
426.2004 PRINCIPAL 01-HOME-0507 - - - - -
426.2005 PRINCIPAL 02-HOME-0579 - - 800 1,800 2,000
426.2006 PRINCIPAL 03-HOME-0664 - - - - -
426.2010 PRINCIPAL 09-HOME-6200 - - 7,000 57,047 -
427.2011 INTEREST 11-HOME-6989 257,725 255,164 - - -
257,725 255,164 7,800 58,847 2,000
261,795 265,829 11,300 60,347 3,500
700.1010 STATE GRANT General Administration 600 - 7,270 16,800 1,200 700.1020 STATE GRANT Activity Delivery - 46,466 13,000 1,750 2,400 700.1030 STATE GRANT Loans - - 182,000 70,000 20,000
700.1040 STATE GRANT Housing Rehabilitation LOANS - - - - - 600 46,466 202,270 88,550 23,600
900.101 TRSF OUT General Fund - 3,792 390 3,017 390
- 3,792 390 3,017 390
600 50,258 202,660 91,567 23,990
600 50,258 202,660 91,567 23,990
600 50,258 202,660 91,567 23,990
261,795 265,829 11,300 60,347 3,500
600 50,258 202,660 91,567 23,990
261,195 215,571 (191,360) (31,220) (20,490)
412.1000 USE OF MONEY & PROP Investment Earnings 2,745 6,532 100 4,500 4,545 2,745 6,532 100 4,500 4,545
426.4000 PRINCIPAL DINUBA PI - CALHOME - - - 809 -
426.4002 PRINCIPAL 06-CALHOME--228 - - - 19,303 -
426.4003 PRINCIPAL 08-CALHOME-4899 - - - - -
- - - 20,112 -
2,745 6,532 100 24,612 4,545
700.1010 STATE GRANT General Administration 350 350 - 1,411 500 700.1020 STATE GRANT Activity Delivery - 1,390 - 7,464 - 700.1030 STATE GRANT Loans - - - 30,600 3,000
700.1040 STATE GRANT Housing Rehabilitation LOANS - - - 57,492 30,000 350 1,740 - 96,967 33,500
900.101 TRSF OUT General Fund - 3,478 - 1,231 227
900.206 TRSF OUT Housing - - - - -
- 3,478 - 1,231 227
350 5,218 - 98,198 33,727
350 5,218 - 98,198 33,727
350 5,218 - 98,198 33,727
2,745 6,532 100 24,612 4,545
350 5,218 - 98,198 33,727
2,395 1,314 100 (73,586) (29,182)
412.1000 USE OF MONEY & PROP Investment Earnings 14,666 30,686 500 34,000 20,000 14,666 30,686 500 34,000 20,000
426.3002 PRINCIPAL 83-STBG-079 - - - - -
426.3004 PRINCIPAL 87-STBG-226 - - - - -
426.3005 PRINCIPAL 89-STBG-359 - - - - 1,200
426.3006 PRINCIPAL 92-STBG-644 - - - - -
426.3009 PRINCIPAL 97-STBG-1111 - - - - -
426.3018 PRINCIPAL 08-STBG-4842 - - 3,612 3,612 3,612
EXPENSES Total
Fund REVENUE Total: 324 - EMS Enhancement Fund
Fund EXPENSE Total: 324 - EMS Enhancement Fund
Fund Total: 324 - EMS Enhancement Fund
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Fund: 401 - HOME

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Fund EXPENSE Total: 401 - HOME
Fund Total: 401 - HOME
Fund: 402 - CAL-HOME

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 401 - HOME
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 722 - Housing
Department Total: 70 - Public Works
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
EXPENSES Total
Fund REVENUE Total: 402 - CAL-HOME
Fund EXPENSE Total: 402 - CAL-HOME
Fund Total: 402 - CAL-HOME
Fund: 403 - CDBG

REVENUES
58

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
426.3026 PRINCIPAL 2021-CDBG-HA-6&7 - - - 3,400 3,600
427.3005 INTEREST 89-STBG-359 - - - 1,300 -
427.3006 INTEREST 92-STBG-644 130 - - - -
130 - 3,612 8,312 8,412
800.418 TRSF IN 2018 CDBG - 1 - - -
800.422 TRSF IN 2020-CDBG-CV1-00014 - 1,477 - - -
- 1,478 - - -
14,796 32,163 4,112 42,312 28,412
700.1010 STATE GRANT General Administration 1,070 2,616 - 3,500 22,800 700.1020 STATE GRANT Activity Delivery - 1,311 - 3,500 - 700.1030 STATE GRANT Loans - - - - -
700.1035 STATE GRANT Grants - - - 58,625 -
700.1130 STATE GRANT Sewer Lateral Program - 9,250 - 25,000 - 1,070 13,177 - 90,625 22,800
680.1284 CAPITAL PROJECTS Rosanne Vuich Park - - 700,000 420,000 357,200 - - 700,000 420,000 357,200
900.101 TRSF OUT General Fund - - - - -
900.420 TRSF OUT 2020-CDBG-12005 39 - - - -
39 - - - -
1,109 13,177 700,000 510,625 380,000
1,109 13,177 700,000 510,625 380,000
1,109 13,177 700,000 510,625 380,000
14,796 32,163 4,112 42,312 28,412
1,109 13,177 700,000 510,625 380,000
13,687 18,986 (695,888) (468,313) (351,588)
900.252 TRSF OUT Transportation Impact Fees 119,699 - - - - 119,699 - - - -
119,699 - - - -
119,699 - - - -
119,699 - - - -
119,699 - - - -
(119,699) - - - -
900.403 TRSF OUT CDBG - 1 - - -
- 1 - - -
- 1 - - -
- 1 - - -
- 1 - - -
- 1 - - -
- (1) - - -
413.1060 INTERGOVT State Grants 2,344 214,505 341,251 - 450,368 2,344 214,505 341,251 - 450,368
2,344 214,505 341,251 - 450,368
700.1010 STATE GRANT General Administration 2,344 - 3,892 - 6,875 700.1020 STATE GRANT Activity Delivery - 41,699 52,041 - 2,301 700.1030 STATE GRANT Loans - - 159,535 - 242,451
700.1035 STATE GRANT Grants - 1,299 - - -
700.1040 STATE GRANT Housing Rehabilitation LOANS - - 129,675 - 24,505 2,344 42,998 345,143 - 276,132
2,344 42,998 345,143 - 276,132
2,344 42,998 345,143 - 276,132
2,344 42,998 345,143 - 276,132
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 722 - Housing
Department Total: 70 - Public Works
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Department: 70 - Public Works
Division: 722 - Housing
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 403 - CDBG
Fund EXPENSE Total: 403 - CDBG
Fund Total: 403 - CDBG
Fund: 417 - 2015-CDBG-10560 closed

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 417 - 2015-CDBG-10560 closed
Fund EXPENSE Total: 417 - 2015-CDBG-10560 closed
Fund Total: 417 - 2015-CDBG-10560 closed
Fund: 418 - 2018-CDBG-12892 closed

EXPENSES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
EXPENSES Total
Fund REVENUE Total: 418 - 2018-CDBG-12892 closed
Fund EXPENSE Total: 418 - 2018-CDBG-12892 closed
Fund Total: 418 - 2018-CDBG-12892 closed
Fund: 419 - 2018-HOME-12599

REVENUES
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
59

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
2,344 214,505 341,251 - 450,368
2,344 42,998 345,143 - 276,132
0 171,507 (3,892) - 174,236
800.403 TRSF IN CDBG 39 - - - -
39 - - - -
39 - - - -
39 - - - -
39 - - - -
413.1060 INTERGOVT State Grants 8,748 47,055 234,867 - 692,224 8,748 47,055 234,867 - 692,224
8,748 47,055 234,867 - 692,224
700.1010 STATE GRANT General Administration 7,776 1,948 - - 1,944 700.1020 STATE GRANT Activity Delivery - 9,295 48,320 - 94,786 700.1030 STATE GRANT Loans - - 159,534 - 319,069
700.1035 STATE GRANT Grants - 5,000 - - -
700.1040 STATE GRANT Housing Rehabilitation LOANS - - 27,013 - 225,622 7,776 16,243 234,867 - 641,421
7,776 16,243 234,867 - 641,421
7,776 16,243 234,867 - 641,421
7,776 16,243 234,867 - 641,421
8,748 47,055 234,867 - 692,224
7,776 16,243 234,867 - 641,421
972 30,812 - - 50,803
413.1060 INTERGOVT State Grants 1,478 - - - -
1,478 - - - -
1,478 - - - -
900.403 TRSF OUT CDBG - 1,477 - - -
- 1,477 - - -
- 1,477 - - -
- 1,477 - - -
- 1,477 - - -
1,478 - - - -
- 1,477 - - -
1,478 (1,477) - - -
413.1060 INTERGOVT State Grants 182,215 46,721 - - -
182,215 46,721 - - -
182,215 46,721 - - -
700.1010 STATE GRANT General Administration 15,587 2,105 - - - 700.1100 STATE GRANT Business Assistance 37,291 42,507 - - - 700.1110 STATE GRANT Subsistence Payments 129,144 2,303 - - - 182,022 46,916 - - -
182,022 46,916 - - -
182,022 46,916 - - -
182,022 46,916 - - -
182,215 46,721 - - -
182,022 46,916 - - -
193 (194) - - -
413.1060 INTERGOVT State Grants 155,925 230,897 - - -
155,925 230,897 - - -
Fund EXPENSE Total: 419 - 2018-HOME-12599
Fund Total: 419 - 2018-HOME-12599
Fund: 420 - 2020-CDBG-12005 closed

REVENUES
Transfers - Transfers
Account Classification Total: Transfers - Transfers
Fund REVENUE Total: 419 - 2018-HOME-12599
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
REVENUES Total
Fund REVENUE Total: 420 - 2020-CDBG-12005 closed
Fund EXPENSE Total: 420 - 2020-CDBG-12005 closed
Fund Total: 420 - 2020-CDBG-12005 closed
Fund: 421 - 2019-HOME-14967

REVENUES
Fund EXPENSE Total: 421 - 2019-HOME-14967
Fund Total: 421 - 2019-HOME-14967
Fund: 422 - 2020-CDBG-CV1-00014 closed

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 421 - 2019-HOME-14967
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 422 - 2020-CDBG-CV1-00014 closed
Fund EXPENSE Total: 422 - 2020-CDBG-CV1-00014 closed
Fund Total: 422 - 2020-CDBG-CV1-00014 closed
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
Fund: 423 - 2020-CDBG-CV2-3-00056

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental EXPENSES Total
Fund REVENUE Total: 423 - 2020-CDBG-CV2-3-00056
Fund EXPENSE Total: 423 - 2020-CDBG-CV2-3-00056
Fund Total: 423 - 2020-CDBG-CV2-3-00056
Fund: 424 - 2020-PLHA-15150/15984

REVENUES
60

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
155,925 230,897 - - -
700.1030 STATE GRANT Loans - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
155,925 230,897 - - -
- - - - -
155,925 230,897 - - -
413.1060 INTERGOVT State Grants - 689,249 - 458,270 114,544 - 689,249 - 458,270 114,544
- 689,249 - 458,270 114,544
700.1010 STATE GRANT General Administration 17 33,644 - 30,446 20,909 700.1020 STATE GRANT Activity Delivery - 76,823 - 36,362 12,365 700.1030 STATE GRANT Loans - - - 7,535 24,600
700.1035 STATE GRANT Grants - 12,063 - 8,720 -
700.1040 STATE GRANT Housing Rehabilitation LOANS - - - 353,322 17,670 700.1120 STATE GRANT S. El Monte Revitalization Plan - 165,395 - 30,605 39,000 17 287,925 - 466,990 114,544
17 287,925 - 466,990 114,544
17 287,925 - 466,990 114,544
17 287,925 - 466,990 114,544
- 689,249 - 458,270 114,544
17 287,925 - 466,990 114,544
(17) 401,324 - (8,720) -
413.1060 INTERGOVT State Grants - 66,124 - 190,742 266,000 - 66,124 - 190,742 266,000
- 66,124 - 190,742 266,000
600.1010 EMP SRV Regular Salaries - - - 25,756 27,637
600.1020 EMP SRV Part Time Salaries - 11,338 24,960 15,840 25,740 600.1080 EMP SRV PERS - 711 1,356 2,027 2,200
600.1081 EMP SRV PERS Unfunded Liability - - - 67 130
600.1090 EMP SRV Social Security - 103 1,548 982 1,596
600.1100 EMP SRV Medicare - 164 362 603 774
600.1110 EMP SRV Disability/Life Insurance - - - 593 636 600.1120 EMP SRV Health/Dental/Vision Insurance - - - 10,000 10,000 - 12,317 28,226 55,868 68,713
610.1020 SUPPLIES Operating Supplies - 1,980 2,300 9,000 12,000 690.1170 SPC DEPT EXP Senior Citizens Meals - 46,390 60,970 111,250 174,000 - 48,370 63,270 120,250 186,000
700.1010 STATE GRANT General Administration - 5,438 5,000 5,875 8,000 - 5,438 5,000 5,875 8,000
900.101 TRSF OUT General Fund - - - 85,000 -
- - - 85,000 -
- 66,124 96,496 266,993 262,713
- 66,124 96,496 266,993 262,713
- 66,124 96,496 266,993 262,713
- 66,124 - 190,742 266,000
- 66,124 96,496 266,993 262,713
- - (96,496) (76,251) 3,287
413.1060 INTERGOVT State Grants - 803 - 408,540 672,100 - 803 - 408,540 672,100
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
Fund EXPENSE Total: 424 - 2020-PLHA-15150/15984
Fund Total: 424 - 2020-PLHA-15150/15984
Fund: 425 - 2021-CDBG-HA-6&7

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 424 - 2020-PLHA-15150/15984
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 425 - 2021-CDBG-HA-6&7
Fund EXPENSE Total: 425 - 2021-CDBG-HA-6&7
Fund Total: 425 - 2021-CDBG-HA-6&7
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Department: 40 - Parks & Community Services
Division: 408 - Senior Center
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund: 426 - 2022-CDBG-NH-00003 SrCn

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
EXPENSES Total
Fund REVENUE Total: 426 - 2022-CDBG-NH-00003 SrCn
Fund EXPENSE Total: 426 - 2022-CDBG-NH-00003 SrCn
Fund Total: 426 - 2022-CDBG-NH-00003 SrCn
Fund: 427 - 2023-CALHOME-18021

REVENUES
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 408 - Senior Center
Department Total: 40 - Parks & Community Services
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Transfers - Transfers
61

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
800.101 TRSF IN General Fund - - - 8,000 16,000
- - - 8,000 16,000
- 803 - 416,540 688,100
700.1010 STATE GRANT General Administration - 803 - 8,000 16,000 700.1020 STATE GRANT Activity Delivery - - - 37,400 61,100 700.1030 STATE GRANT Loans - - - 371,400 211,000
700.1040 STATE GRANT Housing Rehabilitation LOANS - - - - 400,000 - 803 - 416,800 688,100
- 803 - 416,800 688,100
- 803 - 416,800 688,100
- 803 - 416,800 688,100
- 803 - 416,540 688,100
- 803 - 416,800 688,100
- (0) - (260) -
400.1000 PROP TAXES Secured - Current Year 3,502,592 3,514,933 3,500,000 3,500,000 3,500,000 3,502,592 3,514,933 3,500,000 3,500,000 3,500,000
412.1417 USE OF MONEY & PROP 2015 Successor 798 1,318 - 1,100 - 412.1419 USE OF MONEY & PROP 2017 Successor 1 1 - - -
412.1421 USE OF MONEY & PROP 2024 Successor - - - - -
799 1,319 - 1,100 -
427.1006 INTEREST Senior Apartments 730 - - - -
730 - - - -
3,504,121 3,516,252 3,500,000 3,501,100 3,500,000
600.1010 EMP SRV Regular Salaries 131,530 109,623 108,576 118,155 121,211 600.1015 EMP SRV Buy back Salaries 1,137 1,504 3,962 6,169 4,497 600.1080 EMP SRV PERS 15,015 14,254 14,471 15,759 16,376 600.1081 EMP SRV PERS Unfunded Liability 34,896 22,189 35,139 38,493 50,039 600.1100 EMP SRV Medicare 1,915 1,599 1,607 1,769 1,796 600.1110 EMP SRV Disability/Life Insurance 3,012 2,926 2,550 2,806 2,849 600.1120 EMP SRV Health/Dental/Vision Insurance 17,940 13,412 12,600 13,966 14,200 205,444 165,506 178,905 197,117 210,968
640.1020 SERVICES Contractual - - 72,160 72,160 -
640.1040 SERVICES Fiscal Agent Fees 16,025 15,525 - 15,525 - 670.1040 MAINTENANCE Vehicle Maintenance 1,844 1,069 1,061 1,061 1,061 690.1240 SPC DEPT EXP Cost of Issuance - 351,557 - - -
17,869 368,151 73,221 88,746 1,061
710.1070 PRINCIPAL 2012 Successor - - 55,000 55,000 55,000 710.1080 PRINCIPAL 2014 Successor - - 425,000 425,000 - 710.1090 PRINCIPAL 2015 Successor - - 795,000 795,000 835,000 710.1100 PRINCIPAL 2017 Successor 207,833 (207,833) 423,000 435,000 460,000 710.1110 PRINCIPAL 2024 Successor - - - - 395,000
720.1110 INTEREST 2024 Successor - - - - 451,875
207,833 (207,833) 1,698,000 1,710,000 2,196,875
720.1070 INTEREST 2012 Successor 71,046 69,192 47,756 47,756 45,625 720.1080 INTEREST 2014 Successor 477,812 602,400 500,875 500,875 - 720.1090 INTEREST 2015 Successor 491,130 454,913 385,956 385,956 345,206 720.1100 INTEREST 2017 Successor 682,060 1,081,029 615,287 615,287 597,888 1,722,047 2,207,534 1,549,874 1,549,874 988,719
740.1020 DEPRECIATION Depreciation Expense 5,219 5,188 - - - 5,219 5,188 - - -
2,158,413 2,538,546 3,500,000 3,545,737 3,397,623
2,158,413 2,538,546 3,500,000 3,545,737 3,397,623
2,158,413 2,538,546 3,500,000 3,545,737 3,397,623
3,504,121 3,516,252 3,500,000 3,501,100 3,500,000
2,158,413 2,538,546 3,500,000 3,545,737 3,397,623
1,345,708 977,706 - (44,637) 102,377
406.1010 BUS LIC TAX Downtown / Improvement District 11,169 11,534 - - - Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous EXPENSES Total
Fund REVENUE Total: 427 - 2023-CALHOME-18021
Fund EXPENSE Total: 427 - 2023-CALHOME-18021
Fund Total: 427 - 2023-CALHOME-18021
Fund: 501 - Successor Agency Recognized Obli

REVENUES
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Fund EXPENSE Total: 501 - Successor Agency Recognized Obli Fund Total: 501 - Successor Agency Recognized Obli
Fund: 502 - Downtown Improvement District

REVENUES
Taxes - Taxes
Depreciation - Depreciation Expense
Account Classification Total: Depreciation - Depreciation Expense Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 501 - Successor Agency Recognized Obli 62

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
11,169 11,534 - - -
11,169 11,534 - - -
690.1180 SPC DEPT EXP Community Promotion / Misc 14,968 7,499 - - - 14,968 7,499 - - -
14,968 7,499 - - -
14,968 7,499 - - -
14,968 7,499 - - -
11,169 11,534 - - -
14,968 7,499 - - -
(3,798) 4,035 - - -
416.1010 ASSESSMENT Country Club 16,528 16,092 17,995 17,995 19,175 416.1020 ASSESSMENT Peachwood 25,519 26,002 29,857 29,857 31,341 416.1030 ASSESSMENT Harvest Estate 4,856 2,535 2,181 2,181 2,207 416.1040 ASSESSMENT Marshall Acres 20,230 18,656 19,249 19,249 20,565 416.1050 ASSESSMENT Nebraska 112,815 102,120 103,045 103,045 108,828 416.1060 ASSESSMENT Tierra Vista 7,776 7,572 8,208 8,208 8,716 416.1070 ASSESSMENT Sierra Heights 18,875 17,568 17,323 17,323 17,413 416.1080 ASSESSMENT Alta Mission Estate 9,909 7,146 6,368 6,368 6,442 416.1090 ASSESSMENT Morningside I 24,874 15,061 12,041 12,041 12,258 416.1100 ASSESSMENT Morningside II 11,485 10,591 10,932 10,932 12,559 416.1110 ASSESSMENT Sugar Plum/Villagio 24,982 23,327 22,553 22,553 23,095 416.1120 ASSESSMENT Citrus Heights 2,890 2,477 2,347 2,347 2,372 416.1130 ASSESSMENT Sierra View Estates 6,470 6,373 6,857 6,857 7,269 416.1140 ASSESSMENT Parkside-Muirfiled 87,493 77,816 75,646 75,646 83,685 416.1150 ASSESSMENT Viscaya 126,019 124,652 141,442 141,442 150,268 416.1160 ASSESSMENT Stony Creek 3,290 3,329 2,997 2,997 3,417 416.1170 ASSESSMENT Lincoln Mckinley 5,791 5,272 5,481 5,481 5,791 416.1180 ASSESSMENT Parkside II & III 49,557 47,391 50,059 50,059 50,782 559,360 513,980 534,581 534,581 566,183
559,360 513,980 534,581 534,581 566,183
610.1040 SUPPLIES Repair & Maintenance Supplies 60 - 28 400 400 620.1010 UTILITIES Electric 4,719 5,210 4,000 4,600 4,600 620.1030 UTILITIES Water 2,807 4,070 3,383 4,600 4,600
640.1010 SERVICES Professional & Technical 1,146 1,259 1,277 1,286 1,350 640.1020 SERVICES Contractual 12,393 525 2,394 1,000 2,514 21,125 11,064 11,082 11,886 13,464
605.1080 ALLOC COSTS Interdepartment Overhead 1,750 1,315 1,339 1,339 794 1,750 1,315 1,339 1,339 794
22,875 12,379 12,421 13,225 14,258
600.1010 EMP SRV Regular Salaries - 62 2,826 - 2,156
600.1020 EMP SRV Part Time Salaries 2,377 2,266 - - -
600.1080 EMP SRV PERS 281 317 380 - 172
600.1081 EMP SRV PERS Unfunded Liability 619 513 928 - 10 600.1100 EMP SRV Medicare 34 33 42 - 32
600.1110 EMP SRV Disability/Life Insurance - - 66 66 50 600.1120 EMP SRV Health/Dental/Vision Insurance - - 1,400 - 1,000 600.1130 EMP SRV Worker's Compensation 178 247 233 233 233 600.1140 EMP SRV Unemployment Insurance 15 18 17 17 16
600.1170 EMP SRV Uniform Allowance - - 42 - 30
3,504 3,456 5,934 316 3,699
610.1040 SUPPLIES Repair & Maintenance Supplies - 28 18 400 400 620.1010 UTILITIES Electric 6,620 8,265 6,261 6,261 6,637 620.1030 UTILITIES Water 5,111 4,574 6,250 6,400 6,500
640.1010 SERVICES Professional & Technical 1,146 1,259 1,277 1,294 1,359 640.1020 SERVICES Contractual 4,944 4,944 5,239 6,332 5,501 17,821 19,070 19,045 20,687 20,397
605.1010 ALLOC COSTS Liability Insurance 226 301 324 324 366 605.1020 ALLOC COSTS Property & Fire Insurance 115 153 198 198 182 605.1030 ALLOC COSTS Auto Insurance 22 32 34 34 40
605.1040 ALLOC COSTS Risk Management 79 100 96 96 98
605.1080 ALLOC COSTS Interdepartment Overhead 2,850 2,791 2,535 2,535 - 3,292 3,377 3,187 3,187 686
Account Classification Total: Taxes - Taxes
Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 502 - Downtown Improvement District Fund EXPENSE Total: 502 - Downtown Improvement District Fund Total: 502 - Downtown Improvement District
REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Department: 20 - Administration
Division: 261 - Country Club
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Fund: 503 - Assessment District

REVENUES
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 261 - Country Club
Division: 262 - Peachwood
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 63

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
24,617 25,903 28,166 24,190 24,782
620.1010 UTILITIES Electric 1,464 1,613 1,468 1,468 1,541 640.1010 SERVICES Professional & Technical 1,146 1,259 1,199 1,278 1,342 2,610 2,872 2,667 2,746 2,883
605.1080 ALLOC COSTS Interdepartment Overhead 386 317 322 322 170 386 317 322 322 170
2,996 3,189 2,989 3,068 3,053
600.1010 EMP SRV Regular Salaries - 71 3,229 - 2,156
600.1020 EMP SRV Part Time Salaries 2,717 2,590 - - -
600.1080 EMP SRV PERS 321 362 434 - 172
600.1081 EMP SRV PERS Unfunded Liability 707 586 1,061 - 10 600.1100 EMP SRV Medicare 39 38 48 - 32
600.1110 EMP SRV Disability/Life Insurance - - 75 - 50
600.1120 EMP SRV Health/Dental/Vision Insurance - - 1,600 - 1,000 600.1130 EMP SRV Worker's Compensation 204 283 267 - 233 600.1140 EMP SRV Unemployment Insurance 18 21 19 - 16
600.1170 EMP SRV Uniform Allowance - - 48 - 30
4,006 3,951 6,781 - 3,699
610.1040 SUPPLIES Repair & Maintenance Supplies 174 - - - - 620.1010 UTILITIES Electric 363 435 509 509 509
620.1030 UTILITIES Water 3,008 2,868 3,400 7,400 6,500
640.1010 SERVICES Professional & Technical 1,146 1,259 1,241 1,337 1,404 640.1020 SERVICES Contractual 2,796 7,791 2,931 2,563 2,990 7,488 12,353 8,081 11,809 11,403
605.1010 ALLOC COSTS Liability Insurance 259 344 371 371 366 605.1020 ALLOC COSTS Property & Fire Insurance 131 175 226 226 182 605.1030 ALLOC COSTS Auto Insurance 26 36 39 39 40
605.1040 ALLOC COSTS Risk Management 90 115 109 109 98
605.1080 ALLOC COSTS Interdepartment Overhead - 1,566 1,425 1,425 - 506 2,236 2,170 2,170 686
12,000 18,539 17,032 13,979 15,788
600.1010 EMP SRV Regular Salaries 13,830 11,658 19,121 13,732 18,130 600.1015 EMP SRV Buy back Salaries 561 951 92 92 238
600.1020 EMP SRV Part Time Salaries 4,075 3,885 - 1,276 - 600.1030 EMP SRV Overtime 252 180 - - -
600.1080 EMP SRV PERS 1,747 1,588 2,015 1,540 1,693
600.1081 EMP SRV PERS Unfunded Liability 2,796 2,185 1,620 769 87 600.1100 EMP SRV Medicare 268 234 281 222 266
600.1110 EMP SRV Disability/Life Insurance 353 348 446 322 423 600.1120 EMP SRV Health/Dental/Vision Insurance 5,806 5,067 8,400 6,027 8,000 600.1130 EMP SRV Worker's Compensation 1,988 2,210 1,850 1,850 1,952 600.1140 EMP SRV Unemployment Insurance 172 163 134 134 130 600.1170 EMP SRV Uniform Allowance - - 252 306 240
31,847 28,469 34,211 26,270 31,159
610.1040 SUPPLIES Repair & Maintenance Supplies 2,056 788 229 600 700 620.1010 UTILITIES Electric 2,874 3,045 2,582 3,000 3,600 620.1030 UTILITIES Water 4,638 4,051 6,000 5,500 5,600
640.1010 SERVICES Professional & Technical 3,539 3,757 3,776 3,957 4,155 640.1020 SERVICES Contractual 74,139 15,012 15,960 24,261 26,000 87,245 26,653 28,547 37,318 40,055
605.1010 ALLOC COSTS Liability Insurance 2,270 2,690 2,572 2,572 3,061 605.1020 ALLOC COSTS Property & Fire Insurance 1,152 1,367 1,571 1,571 1,520 605.1030 ALLOC COSTS Auto Insurance 225 284 268 268 332 605.1040 ALLOC COSTS Risk Management 790 896 758 758 819 605.1080 ALLOC COSTS Interdepartment Overhead 10,547 8,129 6,928 6,928 4,522 14,984 13,366 12,097 12,097 10,254
134,076 68,488 74,855 75,685 81,468
610.1040 SUPPLIES Repair & Maintenance Supplies - 248 50 50 53 620.1010 UTILITIES Electric 1,757 1,936 1,706 1,706 2,000 620.1030 UTILITIES Water 635 606 921 800 800
640.1010 SERVICES Professional & Technical 1,146 1,259 1,254 1,278 1,342 640.1020 SERVICES Contractual 960 4,960 1,015 1,015 2,000 4,498 9,008 4,946 4,849 6,195
605.1080 ALLOC COSTS Interdepartment Overhead 663 581 592 592 365 Division Total: 262 - Peachwood
Division: 263 - Harvest
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 264 - Marshall Acres
Division: 265 - Nebraska
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 263 - Harvest
Division: 264 - Marshall Acres
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Division Total: 265 - Nebraska
Division: 266 - Tierra Vista
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 64

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
663 581 592 592 365
5,161 9,589 5,538 5,441 6,560
620.1010 UTILITIES Electric 4,977 5,485 5,586 5,586 5,900 640.1010 SERVICES Professional & Technical 1,146 1,259 1,240 1,293 1,358 640.1020 SERVICES Contractual 4,152 4,152 4,446 4,393 4,668 10,275 10,895 11,272 11,272 11,926
605.1080 ALLOC COSTS Interdepartment Overhead 1,646 1,338 1,362 1,362 3,094 1,646 1,338 1,362 1,362 3,094
11,921 12,233 12,634 12,634 15,020
620.1010 UTILITIES Electric 2,928 3,226 3,000 3,136 3,400 620.1030 UTILITIES Water 878 980 1,136 1,000 1,000
640.1010 SERVICES Professional & Technical 1,804 1,432 1,241 1,278 1,342 640.1020 SERVICES Contractual 1,507 1,644 1,700 1,700 1,785 7,118 7,283 7,077 7,114 7,527
605.1080 ALLOC COSTS Interdepartment Overhead 876 840 855 855 444 876 840 855 855 444
7,994 8,123 7,932 7,969 7,971
610.1040 SUPPLIES Repair & Maintenance Supplies 6,000 - - - - 620.1010 UTILITIES Electric 4,716 5,207 4,653 4,600 5,600 620.1030 UTILITIES Water 1,205 1,093 2,068 1,500 1,500
640.1010 SERVICES Professional & Technical 1,146 1,259 1,240 1,285 1,349 640.1020 SERVICES Contractual 10,464 6,564 7,012 15,004 7,400 23,531 14,122 14,973 22,389 15,849
605.1080 ALLOC COSTS Interdepartment Overhead 2,260 1,777 1,809 1,809 934 2,260 1,777 1,809 1,809 934
25,791 15,899 16,782 24,198 16,783
620.1010 UTILITIES Electric 3,834 4,219 3,797 3,797 4,200 620.1030 UTILITIES Water 842 1,036 1,035 1,100 1,100
640.1010 SERVICES Professional & Technical 1,146 1,259 1,240 1,293 1,358 640.1020 SERVICES Contractual 16,293 8,484 3,250 8,484 8,908 22,115 14,997 9,322 14,674 15,566
605.1080 ALLOC COSTS Interdepartment Overhead 1,290 1,106 1,126 1,126 918 1,290 1,106 1,126 1,126 918
23,405 16,103 10,448 15,800 16,484
600.1010 EMP SRV Regular Salaries - 99 4,037 2,356 4,975 600.1015 EMP SRV Buy back Salaries - - - 37 -
600.1020 EMP SRV Part Time Salaries 3,396 3,237 - 1,913 - 600.1080 EMP SRV PERS 401 452 543 524 396
600.1081 EMP SRV PERS Unfunded Liability 884 733 1,326 1,107 24 600.1100 EMP SRV Medicare 49 47 59 64 73
600.1110 EMP SRV Disability/Life Insurance - - 94 56 116 600.1120 EMP SRV Health/Dental/Vision Insurance - - 2,000 1,134 2,400 600.1130 EMP SRV Worker's Compensation 255 354 333 333 545 600.1140 EMP SRV Unemployment Insurance 22 26 24 24 36
600.1170 EMP SRV Uniform Allowance - - 60 168 72
5,007 4,949 8,476 7,716 8,637
610.1040 SUPPLIES Repair & Maintenance Supplies 24 - 186 186 195 620.1010 UTILITIES Electric 5,037 5,938 5,274 5,274 5,800 620.1030 UTILITIES Water 3,105 3,968 5,066 5,255 5,800
640.1010 SERVICES Professional & Technical 2,342 2,508 2,565 2,606 2,736 640.1020 SERVICES Contractual 6,816 6,816 7,217 6,955 7,578 670.1040 MAINTENANCE Vehicle Maintenance 21 18 25 82 86 670.1070 MAINTENANCE Rental Prop Maintenance - 1,204 - 207 217 17,346 20,451 20,333 20,565 22,412
710.2050 PRINCIPAL Vehicles 174 102 175 - -
174 102 175 - -
720.2050 INTEREST Vehicles 56 33 57 - -
56 33 57 - -
605.1010 ALLOC COSTS Liability Insurance - 430 463 463 855 605.1020 ALLOC COSTS Property & Fire Insurance - 219 283 283 425 Account Classification Total: Allocated Costs - Allocated Costs Division Total: 267 - Sierra Heights
Division: 268 - Alta Mission
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 266 - Tierra Vista
Division: 267 - Sierra Heights
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 269 - Morningside
Division: 270 - Morningside II
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 268 - Alta Mission
Division: 269 - Morningside
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Division Total: 270 - Morningside II
Division: 271 - Sugar Plum
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 65

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
605.1030 ALLOC COSTS Auto Insurance - 45 48 48 93
605.1040 ALLOC COSTS Risk Management - 143 137 137 229
605.1080 ALLOC COSTS Interdepartment Overhead 4,016 3,200 2,908 2,908 6,125 4,016 4,037 3,839 3,839 7,727
26,600 29,571 32,880 32,120 38,776
620.1010 UTILITIES Electric 962 1,081 1,026 1,026 1,100 640.1010 SERVICES Professional & Technical 1,146 1,259 1,240 1,278 1,342 2,108 2,340 2,266 2,304 2,442
605.1080 ALLOC COSTS Interdepartment Overhead 314 269 274 274 531 314 269 274 274 531
2,422 2,609 2,540 2,578 2,973
610.1040 SUPPLIES Repair & Maintenance Supplies 21 - - - - 620.1010 UTILITIES Electric 2,607 2,916 3,071 3,071 3,080 620.1030 UTILITIES Water 364 360 341 540 540
640.1010 SERVICES Professional & Technical 1,146 1,259 1,235 1,278 1,342 640.1020 SERVICES Contractual - 6,500 - - -
4,138 11,034 4,647 4,889 4,962
605.1080 ALLOC COSTS Interdepartment Overhead 586 551 561 561 293 586 551 561 561 293
4,724 11,585 5,208 5,450 5,255
600.1010 EMP SRV Regular Salaries 10,528 9,575 15,239 10,850 14,609 600.1015 EMP SRV Buy back Salaries 496 144 183 183 46
600.1020 EMP SRV Part Time Salaries 3,396 3,237 - 1,595 - 600.1030 EMP SRV Overtime 195 127 - - -
600.1080 EMP SRV PERS 1,144 1,178 1,425 1,136 1,396
600.1081 EMP SRV PERS Unfunded Liability 987 733 1,355 945 1,073 600.1100 EMP SRV Medicare 208 183 224 185 215
600.1110 EMP SRV Disability/Life Insurance 268 260 355 256 340 600.1120 EMP SRV Health/Dental/Vision Insurance 4,752 4,503 7,000 5,146 6,400 600.1130 EMP SRV Worker's Compensation 1,537 1,621 1,486 1,486 1,643 600.1140 EMP SRV Unemployment Insurance 133 119 108 108 109 600.1170 EMP SRV Uniform Allowance - - 210 330 192
23,643 21,680 27,585 22,220 26,023
610.1040 SUPPLIES Repair & Maintenance Supplies 1,658 3,126 1,675 4,000 4,000 620.1010 UTILITIES Electric 10,284 12,103 7,987 11,000 11,500 620.1030 UTILITIES Water 11,530 13,420 11,891 30,000 30,000 640.1010 SERVICES Professional & Technical 1,146 1,259 3,730 1,419 1,490 640.1020 SERVICES Contractual 14,912 11,412 11,763 20,412 20,983 670.1040 MAINTENANCE Vehicle Maintenance 424 289 470 150 200 670.1070 MAINTENANCE Rental Prop Maintenance - 588 - 2,350 2,350 39,953 42,197 37,516 69,331 70,523
710.2050 PRINCIPAL Vehicles 1,862 1,086 1,863 - -
1,862 1,086 1,863 - -
720.2050 INTEREST Vehicles 600 350 600 - -
600 350 600 - -
605.1010 ALLOC COSTS Liability Insurance - 1,973 2,066 2,066 2,576 605.1020 ALLOC COSTS Property & Fire Insurance - 1,003 1,261 1,261 1,279 605.1030 ALLOC COSTS Auto Insurance - 209 215 215 280
605.1040 ALLOC COSTS Risk Management - 658 609 609 689
605.1080 ALLOC COSTS Interdepartment Overhead 16,018 8,232 7,408 7,408 5,976 16,018 12,075 11,559 11,559 10,800
82,077 77,388 79,123 103,110 107,346
600.1010 EMP SRV Regular Salaries 9,123 8,241 15,822 10,092 13,775 600.1015 EMP SRV Buy back Salaries 496 144 128 128 -
600.1020 EMP SRV Part Time Salaries 5,094 4,856 - 2,392 - 600.1030 EMP SRV Overtime 195 127 - - -
600.1080 EMP SRV PERS 1,251 1,302 1,583 1,217 1,196
600.1081 EMP SRV PERS Unfunded Liability 1,417 1,100 2,014 1,402 66 600.1100 EMP SRV Medicare 212 187 233 186 203
600.1110 EMP SRV Disability/Life Insurance 236 227 369 238 321 600.1120 EMP SRV Health/Dental/Vision Insurance 4,092 3,843 7,400 4,854 6,400 600.1130 EMP SRV Worker's Compensation - 1,636 1,506 1,506 1,499 600.1140 EMP SRV Unemployment Insurance - 120 109 109 100 600.1170 EMP SRV Uniform Allowance - - 222 354 192
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 272 - Citrus Heights
Division: 273 - Sierra View
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 271 - Sugar Plum
Division: 272 - Citrus Heights
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 273 - Sierra View
Division: 274 - Parkside-Muirfield
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 274 - Parkside-Muirfield
Division: 275 - Viscaya
Employee Service - Employee Services
66

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
22,115 21,783 29,386 22,478 23,752
610.1040 SUPPLIES Repair & Maintenance Supplies 11,602 5,832 3,420 5,000 5,800 620.1010 UTILITIES Electric 19,532 21,216 16,829 21,000 21,000 620.1030 UTILITIES Water 23,906 28,267 34,471 40,000 44,500 640.1010 SERVICES Professional & Technical 3,539 3,757 3,876 3,958 4,156 640.1020 SERVICES Contractual 34,200 34,882 35,340 34,900 37,000 670.1040 MAINTENANCE Vehicle Maintenance 381 308 251 250 250 670.1070 MAINTENANCE Rental Prop Maintenance - 622 - 2,489 2,489 93,159 94,884 94,187 107,597 115,195
710.2050 PRINCIPAL Vehicles 1,969 1,149 1,149 - -
1,969 1,149 1,149 - -
720.2050 INTEREST Vehicles 634 370 371 - -
634 370 371 - -
605.1010 ALLOC COSTS Liability Insurance - 1,991 2,093 2,093 2,351 605.1020 ALLOC COSTS Property & Fire Insurance - 1,012 1,278 1,278 1,168 605.1030 ALLOC COSTS Auto Insurance - 210 218 218 255
605.1040 ALLOC COSTS Risk Management - 664 617 617 629
605.1080 ALLOC COSTS Interdepartment Overhead 23,337 14,874 13,442 13,442 4,251 23,337 18,751 17,648 17,648 8,654
141,215 136,936 142,741 147,723 147,601
600.1010 EMP SRV Regular Salaries - 38 1,615 483 2,073
600.1020 EMP SRV Part Time Salaries 1,358 1,295 - 638 - 600.1080 EMP SRV PERS 160 181 217 151 165
600.1081 EMP SRV PERS Unfunded Liability 354 293 530 368 10 600.1100 EMP SRV Medicare 20 19 24 17 31
600.1110 EMP SRV Disability/Life Insurance (1) - 38 12 48 600.1120 EMP SRV Health/Dental/Vision Insurance - - 800 245 1,000 600.1130 EMP SRV Worker's Compensation 102 141 133 133 227 600.1140 EMP SRV Unemployment Insurance 9 10 10 10 15
600.1170 EMP SRV Uniform Allowance - - 24 48 30
2,003 1,977 3,391 2,105 3,599
610.1040 SUPPLIES Repair & Maintenance Supplies - - 1,034 990 950 620.1010 UTILITIES Electric - - 165 - -
640.1010 SERVICES Professional & Technical 1,146 1,259 1,237 1,279 1,343 1,146 1,259 2,436 2,269 2,293
605.1010 ALLOC COSTS Liability Insurance - 172 185 185 356 605.1020 ALLOC COSTS Property & Fire Insurance - 87 113 113 177 605.1030 ALLOC COSTS Auto Insurance - 18 19 19 39
605.1040 ALLOC COSTS Risk Management - 57 55 55 95
605.1080 ALLOC COSTS Interdepartment Overhead 148 592 540 540 - 148 926 912 912 667
3,296 4,162 6,739 5,286 6,559
610.1040 SUPPLIES Repair & Maintenance Supplies - 342 52 52 55 620.1010 UTILITIES Electric 60 259 206 206 286
620.1030 UTILITIES Water 756 294 880 800 800
640.1010 SERVICES Professional & Technical 1,146 1,259 1,237 1,279 1,343 640.1020 SERVICES Contractual - - 52 10 50
1,962 2,153 2,427 2,347 2,534
605.1080 ALLOC COSTS Interdepartment Overhead 456 288 293 293 150 456 288 293 293 150
2,418 2,441 2,720 2,640 2,684
600.1010 EMP SRV Regular Salaries 11,585 10,892 16,017 11,561 14,100 600.1015 EMP SRV Buy back Salaries 330 201 110 110 -
600.1020 EMP SRV Part Time Salaries 3,396 3,238 - 797 - 600.1030 EMP SRV Overtime 244 153 - - -
600.1080 EMP SRV PERS 1,434 1,496 1,486 1,051 1,372
600.1081 EMP SRV PERS Unfunded Liability 2,398 1,877 1,357 489 68 600.1100 EMP SRV Medicare 220 203 235 183 207
600.1110 EMP SRV Disability/Life Insurance 294 292 373 271 328 600.1120 EMP SRV Health/Dental/Vision Insurance 5,128 4,794 7,200 5,195 6,000 600.1130 EMP SRV Worker's Compensation 1,629 1,863 1,551 1,551 1,506 600.1140 EMP SRV Unemployment Insurance 141 137 113 113 100 600.1170 EMP SRV Uniform Allowance - - 216 252 180
26,800 25,145 28,658 21,573 23,861
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 276 - Stony Creek
Division: 277 - Lincoln Mckinley
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 275 - Viscaya
Division: 276 - Stony Creek
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations M & O - Maintenance and Operations
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 277 - Lincoln Mckinley
Division: 278 - Parkside II & III
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 67

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
610.1040 SUPPLIES Repair & Maintenance Supplies 857 - 1,810 880 880 620.1030 UTILITIES Water 628 727 798 898 898
640.1010 SERVICES Professional & Technical 3,539 3,757 3,693 3,897 4,092 640.1020 SERVICES Contractual 35,811 5,004 5,273 5,273 5,537 670.1040 MAINTENANCE Vehicle Maintenance 236 187 256 200 200 670.1070 MAINTENANCE Rental Prop Maintenance - 467 - 1,867 1,867 41,070 10,142 11,830 13,015 13,474
710.2050 PRINCIPAL Vehicles 1,534 895 896 - -
1,534 895 896 - -
720.2050 INTEREST Vehicles 494 288 289 - -
494 288 289 - -
605.1010 ALLOC COSTS Liability Insurance - 2,267 2,156 2,156 2,362 605.1020 ALLOC COSTS Property & Fire Insurance - 1,153 1,316 1,316 1,173 605.1030 ALLOC COSTS Auto Insurance - 240 224 224 257
605.1040 ALLOC COSTS Risk Management - 756 636 636 632
605.1080 ALLOC COSTS Interdepartment Overhead 7,044 5,546 4,637 4,637 2,462 7,044 9,962 8,969 8,969 6,886
76,943 46,432 50,642 43,557 44,221
610,530 501,571 511,390 538,653 557,582
610,530 501,571 511,390 538,653 557,582
559,360 513,980 534,581 534,581 566,183
610,530 501,571 511,390 538,653 557,582
(51,170) 12,409 23,191 (4,072) 8,601
401.1200 OTHER TAXES Laurabrook 8,584 9,137 9,444 9,444 9,916 401.1210 OTHER TAXES Quail Run South 20,227 21,532 22,253 22,253 23,366 401.1220 OTHER TAXES Tierra Vista II 16,150 17,191 17,768 17,768 18,657 401.1230 OTHER TAXES Autumn Gate 20,525 22,374 23,124 23,124 24,281 401.1240 OTHER TAXES Autumn Gate Phase II 15,189 16,169 16,711 16,711 16,711 401.1250 OTHER TAXES Autumn Gate Phase III 15,753 16,770 17,332 17,332 17,332 401.1260 OTHER TAXES Castro - 11,657 12,328 31,504 31,504 401.1270 OTHER TAXES Vineyard Estates - - - 2,573 2,702 401.1280 OTHER TAXES Castro/Montebella II - 3,025 - - - 96,428 117,856 118,960 140,709 144,469
412.1000 USE OF MONEY & PROP Investment Earnings 2,801 6,142 - - - 2,801 6,142 - - -
99,229 123,998 118,960 140,709 144,469
600.1010 EMP SRV Regular Salaries 1,600 2,796 3,446 3,248 2,488 600.1015 EMP SRV Buy back Salaries - 302 - - -
600.1030 EMP SRV Overtime - 7 - - -
600.1080 EMP SRV PERS 124 226 367 349 198
600.1081 EMP SRV PERS Unfunded Liability - 294 6 8 12
600.1090 EMP SRV Social Security 1 - - - -
600.1100 EMP SRV Medicare 22 44 51 48 37
600.1110 EMP SRV Disability/Life Insurance 47 82 80 76 58 600.1120 EMP SRV Health/Dental/Vision Insurance 729 1,190 1,400 1,400 1,200 600.1130 EMP SRV Worker's Compensation - - 338 338 354
600.1140 EMP SRV Unemployment Insurance - - 25 25 24
600.1170 EMP SRV Uniform Allowance - - 42 42 36
2,523 4,941 5,755 5,534 4,407
620.1010 UTILITIES Electric 11 - 26 26 26
620.1030 UTILITIES Water 354 262 477 700 700
640.1010 SERVICES Professional & Technical 996 2,086 1,129 2,440 2,562 640.1020 SERVICES Contractual 1,812 1,812 1,915 1,812 1,950 3,173 4,160 3,547 4,978 5,238
605.1010 ALLOC COSTS Liability Insurance - - 209 209 214 605.1020 ALLOC COSTS Property & Fire Insurance - - 128 128 106 605.1040 ALLOC COSTS Risk Management - - 62 62 57
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 1,496 - - 399 399 1,873
5,696 9,101 9,701 10,911 11,518
600.1010 EMP SRV Regular Salaries 3,840 5,619 10,971 9,001 4,560 600.1015 EMP SRV Buy back Salaries - 302 92 92 -
600.1020 EMP SRV Part Time Salaries - - - 797 -
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Fund EXPENSE Total: 503 - Assessment District
Fund Total: 503 - Assessment District
Fund: 505 - Community Facilities Districts

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 278 - Parkside II & III
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 503 - Assessment District
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 291 - Laurabrook
Division Total: 291 - Laurabrook
Division: 292 - Quail Run South
Employee Service - Employee Services
68

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1030 EMP SRV Overtime - 7 - - -
600.1080 EMP SRV PERS 298 441 1,072 943 363
600.1081 EMP SRV PERS Unfunded Liability - 294 683 482 22 600.1090 EMP SRV Social Security 2 - - - -
600.1100 EMP SRV Medicare 52 83 161 145 67
600.1110 EMP SRV Disability/Life Insurance 113 153 256 211 106 600.1120 EMP SRV Health/Dental/Vision Insurance 1,750 2,491 4,800 4,103 2,200 600.1130 EMP SRV Worker's Compensation - - 647 647 649
600.1140 EMP SRV Unemployment Insurance - - 47 47 43
600.1170 EMP SRV Uniform Allowance - - 144 204 66
6,055 9,390 18,873 16,672 8,076
610.1040 SUPPLIES Repair & Maintenance Supplies 20 6 31 31 33 620.1030 UTILITIES Water 869 1,157 1,230 2,500 2,800
640.1010 SERVICES Professional & Technical 996 2,086 1,129 2,440 2,562 640.1020 SERVICES Contractual 6,816 15,316 7,072 6,816 7,500 8,700 18,565 9,462 11,787 12,895
605.1010 ALLOC COSTS Liability Insurance - - 400 400 392 605.1020 ALLOC COSTS Property & Fire Insurance - - 245 245 195 605.1040 ALLOC COSTS Risk Management - - 118 118 105
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 3,234 - - 763 763 3,926
14,756 27,955 29,098 29,222 24,897
600.1010 EMP SRV Regular Salaries 2,880 4,409 8,455 5,860 9,015 600.1015 EMP SRV Buy back Salaries - 302 - - -
600.1020 EMP SRV Part Time Salaries - - - 1,276 -
600.1030 EMP SRV Overtime - 7 - - -
600.1080 EMP SRV PERS 224 349 942 780 718
600.1081 EMP SRV PERS Unfunded Liability - 294 1,071 749 43 600.1090 EMP SRV Social Security 2 - - - -
600.1100 EMP SRV Medicare 39 66 124 106 132
600.1110 EMP SRV Disability/Life Insurance 85 123 197 137 210 600.1120 EMP SRV Health/Dental/Vision Insurance 1,313 1,934 3,800 2,690 4,000 600.1130 EMP SRV Worker's Compensation - - 515 515 1,252 600.1140 EMP SRV Unemployment Insurance - - 37 37 83
600.1170 EMP SRV Uniform Allowance - - 114 162 120
4,542 7,483 15,255 12,312 15,573
640.1010 SERVICES Professional & Technical 996 2,086 1,129 2,440 2,562 640.1020 SERVICES Contractual - 5,100 - - -
996 7,186 1,129 2,440 2,562
605.1010 ALLOC COSTS Liability Insurance - - 318 318 755 605.1020 ALLOC COSTS Property & Fire Insurance - - 195 195 375 605.1040 ALLOC COSTS Risk Management - - 94 94 202
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 2,701 - - 607 607 4,033
5,538 14,669 16,991 15,359 22,168
600.1010 EMP SRV Regular Salaries 3,200 4,815 10,081 8,178 9,226 600.1015 EMP SRV Buy back Salaries - 302 92 92 -
600.1020 EMP SRV Part Time Salaries - - - 797 -
600.1030 EMP SRV Overtime - 7 - - -
600.1080 EMP SRV PERS 248 380 1,002 878 934
600.1081 EMP SRV PERS Unfunded Liability - 294 681 480 44 600.1090 EMP SRV Social Security 2 - - - -
600.1100 EMP SRV Medicare 43 72 148 133 136
600.1110 EMP SRV Disability/Life Insurance 94 133 235 192 215 600.1120 EMP SRV Health/Dental/Vision Insurance 1,459 2,119 4,400 3,703 4,000 600.1130 EMP SRV Worker's Compensation - - 559 559 1,290 600.1140 EMP SRV Unemployment Insurance - - 41 41 86
600.1170 EMP SRV Uniform Allowance - - 132 192 120
5,046 8,122 17,371 15,245 16,051
610.1040 SUPPLIES Repair & Maintenance Supplies - - 163 163 171 620.1010 UTILITIES Electric 1,107 743 1,275 900 900
620.1030 UTILITIES Water 1,399 873 1,644 2,300 2,300
640.1010 SERVICES Professional & Technical 996 2,086 1,129 2,460 2,583 640.1020 SERVICES Contractual 5,620 3,420 3,642 3,420 3,600 670.1010 MAINTENANCE Repair & Maintenance 19 - - - -
9,141 7,121 7,853 9,243 9,554
605.1010 ALLOC COSTS Liability Insurance - - 801 801 779 605.1020 ALLOC COSTS Property & Fire Insurance - - 489 489 387 Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 292 - Quail Run South
Division: 293 - Tierra Vista II
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 293 - Tierra Vista II
Division: 294 - Autumn Gate I
69

u
Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
605.1040 ALLOC COSTS Risk Management - - 236 236 208
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 4,028 - - 1,526 1,526 5,402
14,186 15,243 26,750 26,014 31,007
600.1010 EMP SRV Regular Salaries 4,480 6,418 10,680 7,917 8,374 600.1015 EMP SRV Buy back Salaries - 302 - - -
600.1020 EMP SRV Part Time Salaries - - - 1,276 -
600.1030 EMP SRV Overtime - 7 - - -
600.1080 EMP SRV PERS 347 502 1,117 942 667
600.1081 EMP SRV PERS Unfunded Liability - 294 1,077 754 40 600.1090 EMP SRV Social Security 3 - - - -
600.1100 EMP SRV Medicare 61 94 157 136 123
600.1110 EMP SRV Disability/Life Insurance 131 173 249 185 195 600.1120 EMP SRV Health/Dental/Vision Insurance 2,042 2,862 4,800 3,690 4,000 600.1130 EMP SRV Worker's Compensation - - 736 736 1,188 600.1140 EMP SRV Unemployment Insurance - - 53 53 79
600.1170 EMP SRV Uniform Allowance - - 144 192 120
7,063 10,653 19,013 15,881 14,786
620.1010 UTILITIES Electric - - - - -
620.1030 UTILITIES Water 328 326 414 414 435
640.1010 SERVICES Professional & Technical 1,027 2,164 1,129 3,220 3,381 1,355 2,490 1,543 3,634 3,816
605.1010 ALLOC COSTS Liability Insurance - - - - 717
605.1020 ALLOC COSTS Property & Fire Insurance - - - - 356 605.1040 ALLOC COSTS Risk Management - - - - 192
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 2,966 - - - - 4,231
8,418 13,143 20,556 19,515 22,833
640.1010 SERVICES Professional & Technical - - - 786 2,562 - - - 786 2,562
- - - 786 2,562
640.1010 SERVICES Professional & Technical - - - 786 2,562 - - - 786 2,562
- - - 786 2,562
640.1010 SERVICES Professional & Technical - - - 36 1,281 - - - 36 1,281
- - - 36 1,281
48,594 80,111 103,096 102,629 118,828
48,594 80,111 103,096 102,629 118,828
99,229 123,998 118,960 140,709 144,469
48,594 80,111 103,096 102,629 118,828
50,635 43,887 15,864 38,080 25,641
17,702,490 16,276,380 11,828,028 12,973,522 13,776,557
15,050,224 14,256,907 13,439,636 15,862,681 15,186,893
2,652,266 2,019,474 (1,611,608) (2,889,159) (1,410,336) Minus One Time Revenues and Expenses
17,702,490 16,276,380 11,828,028 12,973,522 13,776,557
8,393,542 9,512,580 11,605,962 13,149,913 13,036,733
9,308,948 6,763,801 222,066 (176,391) 739,824
Account Classification Total: Allocated Costs - Allocated Costs Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 295 - Autumn Gate II & III
Division: 296 - Montebella
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 294 - Autumn Gate I
Division: 295 - Autumn Gate II & III
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 298 - Montebella II
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 505 - Community Facilities Districts Division Total: 296 - Montebella
Division: 297 - Vineyard Estates
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 297 - Vineyard Estates
Division: 298 - Montebella II
EXPENSE GRAND Totals:

Grand Totals:

Fund EXPENSE Total: 505 - Community Facilities Districts Fund Total: 505 - Community Facilities Districts
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

REVENUE GRAND Totals:
70