Dinuba City Council
June 10, 2025

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 32 MORNINGSIDE PHASE 2
Assessment District No. 99-01 – Morningside Phase 2 (“Morningside Phase 2”) was formed in 1999 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

11.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Morningside Phase 2:
 A masonry wall along Road 72 only along the west side of the first parcel north of West Kelly Drive (014-470-009)
 Landscaping along the masonry wall
 12 streetlights
 A detention basin on West Pamela Lane (shared funding with Morningside Phase 1)  A turf area along West Pamela Lane (shared funding with Morningside Phase 1) These improvements are collectively known as the “Morningside Phase 2 Improvements”. A map of these improvements can be found in Appendix C of this report.

11.2 Boundary Description & Diagram
Morningside Phase 2 generally consists of properties along West Kelley Drive, Quail Run Drive, Red Robin Drive, and Morningstar Drive.

A diagram showing the external boundaries of Morningside Phase 2 can be found in Appendix B of this report.

11.3 General Benefit
The Morningside Phase 2 Improvements will confer both special and general benefits upon parcels within Morningside Phase 2. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 17.2% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 33

11.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Morningside Phase 2 Improvements for Fiscal Year 2025/26:

Description Estimated Amount
City Maintenance Costs (1) $5,300.00
Contractor Costs (2) 8,908.00
Total Maintenance Costs $14,208.00
County Costs (3) $112.80
City Administrative Overhead (4) 918.00
Consulting/Legal Fees 1,358.00
Fund Balance Adjustment (5) 353.91
Total Non-Maintenance Costs & Fund Adjustment $2,742.71 Total Costs $16,950.71
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

11.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among the assessable lots. At the time of formation, there were 47 SFR parcels that were each assigned an equal assessment. Additionally, there was one large lot parcel (originally referred to as Lot 48) that was assigned a total assessment of $2,242.83. In 2008, Lot 48 was subdivided into 41 SFR lots. This was equal to an original rate per lot of $54.70. As compared to the original SFR parcels not part of Lot 48, the Lot 48 SFR parcels were levied a rate that was approximately 32.177% of the other SFR parcels. In Fiscal Year 2019/20, a parcel in the Lot 48 subdivision that was originally slated to be a park, became an SFR. That parcel was added to the district and levied at the same rate as the other 41 parcels in the subdivision. Accordingly, two different rates are applied to these two groups: 47 SFRs at the original rate with the escalation factor, and the Lot 48 subdivided parcels at approximately 32.177% of that rate.

The formation engineer’s report for Morningside Phase 2 included an annual maximum rate inflator that is calculated using the same method for Proposition 13 taxation increases. The formula is based on the change in the California Statewide CPI as of October of each year, not to exceed 2%. The CPI increase was

2.51%, therefore the maximum rate increase for Fiscal Year 2025/26 is 2%.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 34 The table below shows the current and prior year actual and maximum assessment rates for the SFR parcels not originating from Lot 48:

Fiscal Year Actual Rate (1)(2) Maximum Rate(2)
2024/25 $157.69 $261.90
2025/26 167.16 267.14
(1) The actual levy will be an even amount, as required by the County. (2) The rate for Lot 42 parcels is 32.177% of the rate shown, or $53.78.

11.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Morningside Phase 2 Improvements:

Description Estimated Amount
Total Estimated Costs $16,950.71
General Benefit Percentage (1) 17.200%
Maintenance costs to be funded by General Benefit Contribution $2,443.78 Maintenance costs to be funded by Assessment 11,764.22
Non-Maintenance Costs & Fund Adj. funded by Assessment 2,742.71 Maintenance costs to be funded by District Reserves 0.00 Assessable benefit units 60.51
Maximum Assessment Rate $267.14
Maximum Assessment Revenue 16,165.48
Total Assessment Revenue Needed (2) $14,153.02
Proposed Assessment Rate 167.16
Proposed Assessment Revenue Total 10,115.28
Revenue Capacity / (Shortfall) (3) (4,037.74)
City Contribution for General Benefit $2,443.78
City Contribution to cover Shortfall 4,037.74
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2025.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 35

11.7 Assessment Funds
Morningside Phase 2 is projected to have a deficit balance of $17,694 on June 30, 2026, which represents a decrease to the estimated deficit balance of $13,656 as of June 30, 2025.

The City will contribute approximately $2,444 in non-assessment district funds to cover the 17.2% general benefit portion of the maintenance budget, as well as the budget shortfall of approximately $4,038.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 36

SUGAR PLUM/VILLAGIO
Assessment District No. 06-01 – Sugar Plum/Villagio (“Sugar Plum/Villagio”) was formed in 2005 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

12.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Sugar Plum/Villagio:
 Landscaping along Saginaw Avenue and Road 72
 Masonry walls along Saginaw Avenue and Road 72
 35 total streetlights (10 external along Road 72 & Saginaw Avenue and 25 internal) These improvements are collectively known as the “Sugar Plum/Villagio Improvements”. A map of these improvements can be found in Appendix C of this report.

12.2 Boundary Description & Diagram
Sugar Plum/Villagio generally consists of property located south of Saginaw Avenue, west of Road 72, and easterly bounded by properties along Vernazza Avenue.

A diagram showing the external boundaries of Sugar Plum/Villagio can be found in Appendix B of this report.

12.3 General Benefit
The Sugar Plum/Villagio Improvements will confer both special and general benefits upon parcels within Sugar Plum/Villagio. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 10.8% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 37

12.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Sugar Plum/Villagio Improvements for Fiscal Year 2025/26:

Description Estimated Amount
City Maintenance Costs (1) $20,15430
Contractor Costs (2) 7,577.85
Total Maintenance Costs $27,732.15
County Costs (3) $181.24
City Administrative Overhead (4) 8,308.00
Consulting/Legal Fees 2,736.00
Fund Balance Adjustment (5) 0.00
Total Non-Maintenance Costs & Fund Adjustment $11,225.24 Total Costs $38,957.39
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

12.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among the assessable lots.

The formation engineer’s report for Sugar Plum/Villagio included an annual maximum rate inflator that is calculated based on the change in the US City Average CPI-U as of December of each year. The effective increase for 2025/26 was 2.888%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2024/25 $140.57 $294.65
2025/26 140.56 303.16
(1) The actual levy will be an even amount, as required by the County.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 38

12.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Sugar Plum/Villagio Improvements:

Description Estimated Amount
Total Estimated Costs $39,957.39
General Benefit Percentage (1) 10.800%
Maintenance costs to be funded by General Benefit Contribution $2,995.07 Maintenance costs to be funded by Assessment 24,737.08
Non-Maintenance Costs & Fund Adj. funded by Assessment 11,225.24 Maintenance costs to be funded by District Reserves 15,862.24 Assessable benefit units 143.00
Maximum Assessment Rate $303.16
Maximum Assessment Revenue 43,351.88
Total Assessment Revenue Needed (2) $35,962.32
Proposed Assessment Rate 140.56
Proposed Assessment Revenue Total 20,100.08
Revenue Capacity / (Shortfall) (3) (15,862.24)
City Contribution for General Benefit $2,995.07
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2025.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

12.7 Assessment Funds
Sugar Plum/Villagio is projected to have a balance of $91,435 on June 30, 2026, which reduces the estimated June 30, 2025 balance of $107,298.

The City will contribute approximately $2,995 in non-assessment district funds to cover the 10.8% general benefit portion of the maintenance budget.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 39

CITRUS HEIGHTS
Assessment District No. 06-02 – Citrus Heights (“Citrus Heights”) was formed in 2005 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

13.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Citrus Heights:
• An alley between the two rows of parcels
• Six streetlights
These improvements are collectively known as the “Citrus Heights Improvements”. A map of these improvements can be found in Appendix C of this report.

13.2 Boundary Description & Diagram
Citrus Heights generally consists of property along the alley and bordered by West Ventura Street to the north, South O Street to the east, West Mono Street to the South, and South P Street to the west.

A diagram showing the external boundaries of Citrus Heights can be found in Appendix B of this report.

13.3 General Benefit
The Citrus Heights Improvements will confer both special and general benefits upon parcels within Citrus Heights. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 32.7% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 40

13.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Citrus Heights Improvements for Fiscal Year 2025/26:

Description Estimated Amount
City Maintenance Costs (1) $1,100.00
Contractor Costs (2) 0.00
Total Maintenance Costs $1,100.00
County Costs (3) $20.28
City Administrative Overhead (4) 531.00
Consulting/Legal Fees 1,342.00
Fund Balance Adjustment (5) 0.00
Total Non-Maintenance Costs & Fund Adjustment $1,893.28 Total Costs $2,993.28
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances.. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

13.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among the assessable lots.

The formation engineer’s report for Citrus Heights included an annual maximum rate inflator that is calculated based on the change in the US City Average CPI-U as of December of each year. The effective increase for 2025/26 was 2.888%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2024/25 $125.75 $357.05
2025/26 125.74 367.37
(1) The actual levy will be an even amount, as required by the County.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 41

13.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Citrus Heights Improvements:

Description Estimated Amount
Total Estimated Costs $2,993.28
General Benefit Percentage (1) 32.700%
Maintenance costs to be funded by General Benefit Contribution $359.70 Maintenance costs to be funded by Assessment 740.30
Non-Maintenance Costs & Fund Adj. funded by Assessment 1,893.28 Maintenance costs to be funded by District Reserves 621.74 Assessable benefit units 16.00
Maximum Assessment Rate $367.37
Maximum Assessment Revenue 5,877.92
Total Assessment Revenue Needed (2) $2,633.58
Proposed Assessment Rate 125.74
Proposed Assessment Revenue Total 2,011.84
Revenue Capacity / (Shortfall) (3) (621.74)
City Contribution for General Benefit $359.70
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2025.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

13.7 Assessment Funds
Citrus Heights is projected to have a balance of $19,870 on June 30, 2026, which is a slight reduction in the estimated June 30, 2025 balance of $20,492 from the prior fiscal year.

The City will contribute approximately $360 in non-assessment district funds to cover the 32.7% general benefit portion of the maintenance budget.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 42

SIERRA VIEW
Assessment District No. 06-03 – Sierra View (“Sierra View”) was formed in 2006 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

14.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Sierra View:
• Landscaping strips along North Crawford Avenue and around the detention pond • A masonry wall along North Crawford Avenue
• One external streetlight along North Crawford Avenue and three internal streetlights along Lauren Avenue
• A detention pond at the corner of Lauren Avenue and Clora Ann Avenue These improvements are collectively known as the “Sierra View Improvements”. A map of these improvements can be found in Appendix C of this report.

14.2 Boundary Description & Diagram
Sierra View generally consists of property east of North Crawford Avenue and along Lauren Avenue.

A diagram showing the external boundaries of Sierra View can be found in Appendix B of this report.

14.3 General Benefit
The Sierra View Improvements will confer both special and general benefits upon parcels within Sierra View. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 9.9% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 43

14.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Sierra View Improvements for Fiscal Year 2025/26:

Description Estimated Amount
City Maintenance Costs (1) $3,620.00
Contractor Costs (2) 0.00
Total Maintenance Costs $3,620.00
County Costs (3) $31.68
City Administrative Overhead (4) 293.00
Consulting/Legal Fees 1,342.00
Fund Balance Adjustment (5) 1,609.05
Total Non-Maintenance Costs & Fund Adjustment $3,275.73 Total Costs $6,895.73
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3)
(4) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (5) Includes City overhead, liability, fire, and risk insurances. (6) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

14.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among the assessable lots.

The formation engineer’s report for Sierra View included an annual maximum rate inflator that is calculated based on the change in the US City Average CPI-U as of December of each year. The effective increase for 2025/26 was 2.888%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2024/25 $260.78 $286.76
2025/26 276.44 295.04
(1) The actual levy will be an even amount, as required by the County.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 44

14.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Sierra View Improvements:

Description Estimated Amount
Total Estimated Costs $6,895.73
General Benefit Percentage (1) 9.900%
Maintenance costs to be funded by General Benefit Contribution $358.38 Maintenance costs to be funded by Assessment 3,261.62
Non-Maintenance Costs & Fund Adj. funded by Assessment 3,275.73 Maintenance costs to be funded by District Reserves 0.00 Assessable benefit units 25.00
Maximum Assessment Rate $295.04
Maximum Assessment Revenue 7,376.00
Total Assessment Revenue Needed (2) $4,928.30
Proposed Assessment Rate 276.44
Proposed Assessment Revenue Total 6,911.00
Revenue Capacity / (Shortfall) (3) 1,982.70
City Contribution for General Benefit $358.

City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2025.

14.7 Assessment Funds
Sierra View is projected to have a deficit balance of $3,067 on June 30, 2026, which is a decrease to the estimated June 30, 2025, deficit balance of $5,050.

The City will contribute approximately $358 in non-assessment district funds to cover the 9.9% general benefit portion of the maintenance budget.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 45

STONY CREEK
Assessment District No. 06-04 – Stony Creek (“Stony Creek”) was formed in 2006 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

15.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Stony Creek:
• A landscaping strip along East Kamm Avenue
• A masonry wall along East Kamm Avenue
• One streetlight along East Kamm Avenue and three along South Greene Avenue These improvements are collectively known as the “Stony Creek Improvements”. A map of these improvements can be found in Appendix C of this report.

15.2 Boundary Description & Diagram
Stony Creek generally consists of property south of East Kamm Avenue, west of South Greene Avenue, and north of the intersection of South Greene Avenue and Grace Lane.

A diagram showing the external boundaries of Stony Creek can be found in Appendix B of this report.

15.3 General Benefit
The Stony Creek Improvements will confer both special and general benefits upon parcels within Stony Creek. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 34.6% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 46

15.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Stony Creek Improvements for Fiscal Year 2025/26:

Description Estimated Amount
City Maintenance Costs (1) $4,307.00
Contractor Costs (2) 0.00
Total Maintenance Costs $4,307.00
County Costs (3) $13.94
City Administrative Overhead (4) 909.00
Consulting/Legal Fees 1,343.00
Fund Balance Adjustment (5) 0.00
Total Non-Maintenance Costs & Fund Adjustment $2,265.94 Total Costs $6,572.94
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

15.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among the assessable lots.

The formation engineer’s report for Stony Creek included an annual maximum rate inflator that is calculated based on the change in the US City Average CPI-U as of December of each year. The effective increase for 2025/26 was 2.888%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2024/25 $165.27 $307.61
2025/26 175.20 316.49
(1) The actual levy will be an even amount, as required by the County.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 47

15.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Stony Creek Improvements:

Description Estimated Amount
Total Estimated Costs $6,572.94
General Benefit Percentage (1) 34.600%
Maintenance costs to be funded by General Benefit Contribution $1,490.22 Maintenance costs to be funded by Assessment 2,816.78
Non-Maintenance Costs & Fund Adj. funded by Assessment 2,265.94 Maintenance costs to be funded by District Reserves 3,155.52 Assessable benefit units 11.00
Maximum Assessment Rate $316.49
Maximum Assessment Revenue 3,481.39
Total Assessment Revenue Needed (2) $5,082.72
Proposed Assessment Rate 175.20
Proposed Assessment Revenue Total 1,927.20
Revenue Capacity / (Shortfall) (3) (3,155.52)
City Contribution for General Benefit $1,490.22
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2025.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

15.7 Assessment Funds
Stony Creek is projected to have a balance of $321 on June 30, 2026, which is a reduction in the estimated June 30, 2025 balance of $3,477.

The City will contribute approximately $1,490 in non-assessment district funds to cover the 34.6% general benefit portion of the maintenance budget.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 48

PARKSIDE/MUIRFIELD
Assessment District No. 08-01 – Parkside/Muirfield (“Parkside/Muirfield”) was formed in 2008 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

16.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Parkside/Muirfield:
• Landscaping strips along Sierra Way, South Crawford Avenue, San Antonio Avenue at the entrance of the Parkside subdivision, and the perimeter of the Muirfield detention basin along Roosevelt Way/Kimes Avenue
• Four landscaped medians along El Paso Avenue, one landscaped median along San Antonio Avenue at the entrance to Parkside, and a roundabout at the intersection of Laredo Street and San Antonio Avenue
• Masonry walls along Sierra Way, South Crawford Avenue, and to the rear of four parcels on Odessa Street where the Phase 1 subdivision of Parkside ends
• 20 streetlights for the Parkside subdivision and 51 streetlights for the Muirfield subdivision • A detention pond in Muirfield Phase 1 along Roosevelt Way and another to the west of Parkside with frontage along the railroad tracks
• A park in Muirfield Phase 2 along Cameron Way
These improvements are collectively known as the “Parkside/Muirfield Improvements”. A map of these improvements can be found in Appendix C of this report.

16.2 Boundary Description & Diagram
Parkside/Muirfield is generally located south of Golden Way, west of Crawford Avenue, and east of the Union Pacific Railroad tracks. Muirfield I and II is generally located south of Sierra Way, east of Crawford Avenue, and north of the City’s KC Vista Park (north of Kamm Avenue).

A diagram showing the external boundaries of Parkside/Muirfield can be found in Appendix B of this report.

16.3 General Benefit
The Parkside/Muirfield Improvements will confer both special and general benefits upon parcels within Parkside/Muirfield. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 14.9% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 49

16.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Parkside/Muirfield Improvements for Fiscal Year 2025/26:

Description Estimated Amount
City Maintenance Costs (1) $72,321.00
Contractor Costs (2) 20,983.00
Total Maintenance Costs $93,304.00
County Costs (3) $556.00
City Administrative Overhead (4) 12,553.00
Consulting/Legal Fees 1,490.00
Fund Balance Adjustment (5) 0.00
Total Non-Maintenance Costs & Fund Adjustment $14,599.00 Total Costs $107,903.00
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

16.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among the assessable lots.

The formation engineer’s report for Parkside/Muirfield included an annual maximum rate inflator that is calculated based on the change in the US City Average CPI-U as of December of each year. The effective increase for 2025/26 was 2.888%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2024/25 $186.68 $535.99
2025/26 196.02 551.47
(1) The actual levy will be an even amount, as required by the County.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 50

16.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Parkside/Muirfield Improvements:

Description Estimated Amount
Total Estimated Costs 107,903.64
General Benefit Percentage (1) 14.900%
Maintenance costs to be funded by General Benefit Contribution $13,902.30 Maintenance costs to be funded by Assessment 79,401.70
Non-Maintenance Costs & Fund Adj. funded by Assessment 14,599.00 Maintenance costs to be funded by District Reserves 24,217.58 Assessable benefit units 356.00
Maximum Assessment Rate $551.47
Maximum Assessment Revenue 196,323.32
Total Assessment Revenue Needed (2) $94,000.70
Proposed Assessment Rate 196.02
Proposed Assessment Revenue Total 69,783.12
Revenue Capacity / (Shortfall) (3) (24,217.58)
City Contribution for General Benefit $13,902.30
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2025.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

16.7 Assessment Funds
Parkside/Muirfield is projected to have a balance of $73,020 on June 30, 2026, which is a reduction in the estimated June 30, 2025 balance of $97,238.

The City will contribute approximately $13,902 in non-assessment district funds to cover the 14.9% general benefit portion of the maintenance budget.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 51

VISCAYA
Assessment District No. 09-01 – Viscaya (“Viscaya”) was formed in 2010 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

17.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Viscaya:
• Masonry walls along Viscaya Ave/ Parkway, along Saginaw Avenue, and along Euclid Avenue • Landscaping along Viscaya Ave/ Parkway, along Saginaw Avenue, and along the north side of Rosemary Avenue just east of Viscaya Parkway
• A detention basin that runs along the west side of the subdivision, with a chain link fence • 97 streetlights
These improvements are collectively known as the “Viscaya Improvements.” A map of these improvements can be found in Appendix C of this report.

17.2 Boundary Description & Diagram
Viscaya generally consists of property northeast of North Alice Street, south of Rosemary Avenue, east of Lavender Avenue, south of Avenue 424, west of Viscaya Parkway, along and south of Rosemary Avenue, west of Timothy Avenue, along and south of Bellis Avenue, west of North Euclid Avenue, and north of a seven (7) acre lot (north of West Bloomingdale Avenue).

A diagram showing the external boundaries of Viscaya can be found in Appendix B of this report.

17.3 General Benefit
The Viscaya Improvements will confer both special and general benefits upon parcels within Viscaya. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 3.9% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 52

17.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Viscaya Improvements for Fiscal Year 2025/26:

Description Estimated Amount
City Maintenance Costs (1) $96,192.00
Contractor Costs (2) 37,000.00
Total Maintenance Costs $133,192.00
County Costs (3) $568.00
City Administrative Overhead (4) 10,254.00
Consulting/Legal Fees 4,156.00
Fund Balance Adjustment (5) 0.00
Total Non-Maintenance Costs & Fund Adjustment $14,978.00 Total Costs $148,170.00
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

17.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among the “equivalent residential units”. Historically, the City has applied the same rate to single-family residential units and multi-family residential units.

The formation engineer’s report for Viscaya included an annual maximum rate inflator that is calculated based on the change in the US City Average CPI-U as of December of each year. The effective increase for 2025/26 was 2.888%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2024/25 $341.30 $617.90
2025/26 361.78 635.74
(1) The actual levy will be an even amount, as required by the County.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 53

17.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Viscaya Improvements:

Description Estimated Amount
Total Estimated Costs $148,170.00
General Benefit Percentage (1) 3.900%
Maintenance costs to be funded by General Benefit Contribution $5,194.49 Maintenance costs to be funded by Assessment 127,997.51 Non-Maintenance Costs & Fund Adj. funded by Assessment 14,978.00 Maintenance costs to be funded by District Reserves 0.00 Assessable benefit units 401.00
Maximum Assessment Rate $635.74
Maximum Assessment Revenue 254,931.74
Total Assessment Revenue Needed (2) $142,975.51
Proposed Assessment Rate 361.78
Proposed Assessment Revenue Total 145,073.78
Revenue Capacity / (Shortfall) (3) 2,098.27
City Contribution for General Benefit $5,194.49
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2025.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

17.7 Assessment Funds
Viscaya is projected to have a balance of $32,466 on June 30, 2026, which is a slight increase from the estimated June 30, 2025 balance of $30,368.

The City will contribute approximately $5,194 in non-assessment district funds to cover the 3.9% general benefit portion of the maintenance budget.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 54

LINCOLN/MCKINLEY
Assessment District No. 10-02 – Lincoln/McKinley Estates (“Lincoln/McKinley”) was formed in 2010 pursuant to the Landscaping and Lighting Act of 1972. The boundaries and assessment methodology presented in this report were originally developed by the City.

18.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Lincoln/McKinley:
• Paved path connecting Lincoln Avenue and McKinley Avenue • Landscaping on either side of the path
These improvements are collectively known as the “Lincoln/McKinley Improvements”. A map of these improvements can be found in Appendix C of this report.

18.2 Boundary Description & Diagram
Lincoln/McKinley generally consists of property east of North Lincoln Avenue, along the alleyway between North Lincoln Avenue and North McKinley Avenue, and west of North McKinley Avenue.

A diagram showing the external boundaries of Lincoln/McKinley can be found in Appendix B of this report.

18.3 General Benefit
The Lincoln/McKinley Improvements will confer both special and general benefits upon parcels within Lincoln/McKinley. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 29.1% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 55

18.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Lincoln/McKinley Improvements for Fiscal Year 2025/26:

Description Estimated Amount
City Maintenance Costs (1) $1,140.60
Contractor Costs (2) 54.60
Total Maintenance Costs $1,195.20
County Costs (3) $19.01
City Administrative Overhead (4) 150.00
Consulting/Legal Fees 1,343.00
Fund Balance Adjustment (5) 2,838.45
Total Non-Maintenance Costs & Fund Adjustment $4,350.46 Total Costs $5,545.66
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

18.5 Assessment Methodology and Rates
According to the original engineer’s report, the costs are divided equally among “equivalent residential units”.

The formation engineer’s report for Lincoln/McKinley included an annual rate inflator that is calculated based on the change in the US City Average CPI-U as of December of each year. The effective increase for 2025/26 was 2.888%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2024/25 $342.35 $403.26
2025/26 362.88 414.91
(1) The actual levy will be an even amount, as required by the County.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 56

18.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Lincoln/McKinley Improvements:

Description Estimated Amount
Total Estimated Costs $5,545.66
General Benefit Percentage (1) 29.100%
Maintenance costs to be funded by General Benefit Contribution $347.80 Maintenance costs to be funded by Assessment 847.40
Non-Maintenance Costs & Fund Adj. funded by Assessment 4,350.46 Maintenance costs to be funded by District Reserves 0.00 Assessable benefit units 15.00
Maximum Assessment Rate $414.91
Maximum Assessment Revenue 6,223.65
Total Assessment Revenue Needed (2) $2,359.41
Proposed Assessment Rate 362.88
Proposed Assessment Revenue Total 5,443.20
Revenue Capacity / (Shortfall) (3) 3,083.79
City Contribution for General Benefit $347.80
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2025.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

18.7 Assessment Funds
Lincoln/McKinley is projected to have a balance of $4,349 on June 30, 2026, which is an increase from the estimated June 30, 2025 deficit balance of $1,265.

The City will contribute approximately $348 in non-assessment district funds to cover the 29.1% general benefit portion of the maintenance budget.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 57 PARKSIDE VILLAGE 2 & 3
Parkside Village Unit Nos. 2 and 3 Landscape and Lighting Assessment District (“Parkside Village”) was formed in 2015 pursuant to the Landscaping and Lighting Act of 1972.

19.1 Plans and Specifications
Below is a list of the improvements funded by the assessments levied upon the parcels in Parkside Village:
• Landscaping strips along East Kamm Avenue and Laredo Street • Concrete masonry unit (CMU) fencing
• A detention basin to the northwest of the district
• 22 streetlights located throughout the local and arterial streets within the district These improvements are collectively known as the “Parkside Village Improvements”. A map of these improvements can be found in Appendix C of this report.

19.2 Boundary Description & Diagram
Parkside Village generally consists of property located north of East Kamm Avenue, south of San Antonio Avenue, east of the Union Pacific Railroad, and west of South Crawford Avenue.

A diagram showing the external boundaries of Parkside Village can be found in Appendix B of this report.

19.3 General Benefit
The Parkside Village Improvements will confer both special and general benefits upon parcels within Parkside Village. The City is required to quantify the general benefits, separate them from the special benefits, and fund that portion of the budget representing general benefit through sources other than assessments.

A General Benefit Separation and Quantification Analysis was prepared by NBS in April of 2017 that estimated the proportion of special and general benefits. The analysis resulted in an estimated 9.1% of general benefit. Therefore, this percentage of the total maintenance budget cannot be funded by the assessments.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 58

19.4 Estimate of Costs
Below is an estimate of the costs needed to fund the Parkside Village Improvements for Fiscal Year 2025/26:

Description
Estimated
Amount
City Maintenance Costs (1) $26,100.00
Contractor Costs (2) 5,536.65
Total Maintenance Costs $31,636.65
County Costs (3) $322.00
City Administrative Overhead (4) 8,492.00
Consulting/Legal Fees 4,092.00
Fund Balance Adjustment (5) 3,360.65
Total Non-Maintenance Costs & Fund Adjustment $16,466.65 Total Costs $47,903.30
(1) Includes Salaries, Repair & Maintenance costs, and Utilities. (2) Third-party maintenance services. Responsible for mowing and edging turf areas, maintaining flowerbeds, keeping hardscape areas clean, and keeping trees raised to contract heights. (3) The County charges $200 per fund, plus $1 per parcel. Because of the County’s policy of only allowing ten funds per agency, the City combines all but four districts into a single submittal file. As such, the $1 per parcel fee is charged directly to the applicable district, and the $200 fee is spread among the combined districts based on the proportion of parcels levied. (4) Includes City overhead, liability, fire, and risk insurances. (5) If the fund balance shows a deficit, the amount to levy is increased up to the maximum.

19.5 Assessment Methodology and Rates
According to the original engineer’s report, single-family residential parcels are assigned one benefit unit per dwelling unit. Other land uses such as Common Area, Open Space, Easements, Utility Parcels, and Streets are assigned zero benefit units. The total assessable costs are assessed to the parcels within Parkside Village based on the benefit unit assigned to each parcel. The assessment rate per benefit unit is calculated by dividing the total assessable costs by the district's total benefit units.

Each fiscal year, beginning in 2016/17, the maximum assessment rate may be increased by the percent change in the December-to-December Consumer Price Index for all Urban Consumers for the Pacific Cities and U.S. City Average, published by the U.S. Department of Labor, Bureau of Labor Statistics, provided that any increase shall not exceed 3%. The effective increase for 2025/26 was 2.888%.

The table below shows the current and prior year actual and maximum assessment rates:

Fiscal Year Actual Rate (1) Maximum Rate
2024/25 $381.62 $381.63
2025/26 392.65 392.65
(1) The actual levy will be an even amount, as required by the County.

19.6 Assessment of the Estimated Costs
The table below shows the assessment of the estimated costs of the Parkside Village Improvements:

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 59 Description Estimated Amount
Total Estimated Costs $47,903.30
General Benefit Percentage (1) 9.100%
Maintenance costs to be funded by General Benefit Contribution $2,878.94 Maintenance costs to be funded by Assessment 28,757.71
Non-Maintenance Costs & Fund Adj. funded by Assessment 16,466.65 Maintenance costs to be funded by District Reserves 0.00 Assessable benefit units 122.00
Maximum Assessment Rate $392.65
Maximum Assessment Revenue 47,903.30
Total Assessment Revenue Needed (2) $41,663.71
Proposed Assessment Rate 392.65
Proposed Assessment Revenue Total 47,903.30
Revenue Capacity / (Shortfall) (3) 6,239.59
City Contribution for General Benefit $2,878.94
City Contribution to cover Shortfall 0.00
(1) Percentage estimated in the General Benefit Separation and Quantification Analysis prepared by NBS. (2) Only the special benefit portion of Maintenance Costs are funded through the assessment, but 100% of non-maintenance costs are funded through the assessment because these costs are attributed only to the district. (3) A shortfall (negative value) means that the special benefit portion of the budget cannot be fully funded by the assessments, or a portion is being funded with Reserve funds. A positive value will be collected until Reserve fund has capacity to fund the estimated costs of maintenance and servicing of the District until December 10, 2025.

The assessment roll showing each parcel’s proposed assessment amount can be found in Appendix A of this report.

19.7 Assessment Funds
Parkside Village is projected to have a deficit balance of $418 on June 30, 2026, which is an increase to the estimated June 30, 2025 deficit balance of $6,658.

The City will contribute approximately $2,879 in non-assessment district funds to cover the 9.1% general benefit portion of the maintenance budget.

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 60 APPENDIX A: ASSESSMENT ROLL
The following pages contain the 2025/26 assessment roll for each of the Districts, as referenced in the report.

Assessor’s parcel identification, for each lot or parcel within the District, shall be based on the County Assessor’s secured roll data for the applicable year in which this Report is prepared and is incorporated herein by reference.

A listing of assessor’s parcels assessed within the District for Fiscal Year 2025/26, along with the assessment amounts, is on file in the office of the City Clerk and incorporated herein by reference. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this Report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

City of Dinuba
Alta Mission Estates LLAD No. 98-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
030-270-051-000 1.0000 $125.00 $125.00
030-270-052-000 1.0000 125.00 125.00
030-270-053-000 1.0000 125.00 125.00
030-270-054-000 1.0000 125.00 125.00
030-270-055-000 1.0000 125.00 125.00
030-270-056-000 1.0000 125.00 125.00
030-270-057-000 1.0000 125.00 125.00
030-270-058-000 1.0000 125.00 125.00
030-270-059-000 1.0000 125.00 125.00
030-270-060-000 1.0000 125.00 125.00
030-270-061-000 1.0000 125.00 125.00
030-270-062-000 1.0000 125.00 125.00
030-270-063-000 1.0000 125.00 125.00
030-270-064-000 1.0000 125.00 125.00
030-270-065-000 1.0000 125.00 125.00
030-270-066-000 1.0000 125.00 125.00
030-270-067-000 1.0000 125.00 125.00
030-270-068-000 1.0000 125.00 125.00
030-270-069-000 1.0000 125.00 125.00
030-270-070-000 1.0000 125.00 125.00
030-270-071-000 1.0000 125.00 125.00
030-270-072-000 1.0000 125.00 125.00
030-270-073-000 1.0000 125.00 125.00
030-270-074-000 1.0000 125.00 125.00
030-270-075-000 1.0000 125.00 125.00
030-270-076-000 1.0000 125.00 125.00
030-270-077-000 1.0000 125.00 125.00
030-270-078-000 1.0000 125.00 125.00
030-270-079-000 1.0000 125.00 125.00
030-270-080-000 1.0000 125.00 125.00
030-270-081-000 1.0000 125.00 125.00
030-270-082-000 1.0000 125.00 125.00
030-270-083-000 1.0000 125.00 125.00
030-270-084-000 1.0000 125.00 125.00
030-270-085-000 1.0000 125.00 125.00
030-270-086-000 1.0000 125.00 125.00
030-270-087-000 1.0000 125.00 125.00
030-270-088-000 1.0000 125.00 125.00
030-270-089-000 1.0000 125.00 125.00
030-270-090-000 1.0000 125.00 125.00
030-270-091-000 1.0000 125.00 125.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 1 of 57 04/22/2025 02:37:26PM

City of Dinuba
Alta Mission Estates LLAD No. 98-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
41 Accounts 41.0000 $5,125.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 2 of 57 04/22/2025 02:37:26PM

City of Dinuba
Citrus Heights LLAD No. 06-02
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
017-163-002-000 1.0000 $367.37 $125.74
017-163-003-000 1.0000 367.37 125.74
017-163-004-000 1.0000 367.37 125.74
017-163-005-000 1.0000 367.37 125.74
017-163-006-000 1.0000 367.37 125.74
017-163-007-000 1.0000 367.37 125.74
017-163-008-000 1.0000 367.37 125.74
017-163-009-000 1.0000 367.37 125.74
017-163-010-000 1.0000 367.37 125.74
017-163-011-000 1.0000 367.37 125.74
017-163-012-000 1.0000 367.37 125.74
017-163-013-000 1.0000 367.37 125.74
017-163-014-000 1.0000 367.37 125.74
017-163-015-000 1.0000 367.37 125.74
017-163-016-000 1.0000 367.37 125.74
017-163-017-000 1.0000 367.37 125.74
16 Accounts 16.0000 $2,011.84
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 3 of 57 04/22/2025 02:37:26PM

City of Dinuba
Country Club Estates No. 3 Subdivision AD No.89-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-360-032-000 1.0000 $332.88 $332.88
014-360-033-000 1.0000 332.88 332.88
014-360-034-000 1.0000 332.88 332.88
014-360-035-000 1.0000 332.88 332.88
014-360-036-000 1.0000 332.88 332.88
014-360-037-000 1.0000 332.88 332.88
014-360-038-000 1.0000 332.88 332.88
014-360-039-000 1.0000 332.88 332.88
014-360-040-000 1.0000 332.88 332.88
014-360-041-000 1.0000 332.88 332.88
014-360-042-000 1.0000 332.88 332.88
014-360-043-000 1.0000 332.88 332.88
014-360-044-000 1.0000 332.88 332.88
014-360-045-000 1.0000 332.88 332.88
014-360-046-000 1.0000 332.88 332.88
014-360-047-000 1.0000 332.88 332.88
014-360-048-000 1.0000 332.88 332.88
014-360-049-000 1.0000 332.88 332.88
014-360-050-000 1.0000 332.88 332.88
014-360-051-000 1.0000 332.88 332.88
014-360-052-000 1.0000 332.88 332.88
014-360-053-000 1.0000 332.88 332.88
014-360-054-000 1.0000 332.88 332.88
014-360-055-000 1.0000 332.88 332.88
014-360-056-000 1.0000 332.88 332.88
014-360-057-000 1.0000 332.88 332.88
014-360-058-000 1.0000 332.88 332.88
014-360-059-000 1.0000 332.88 332.88
014-360-060-000 1.0000 332.88 332.88
014-360-061-000 1.0000 332.88 332.88
014-360-062-000 1.0000 332.88 332.88
014-360-063-000 1.0000 332.88 332.88
014-360-064-000 1.0000 332.88 332.88
014-360-065-000 1.0000 332.88 332.88
014-360-066-000 1.0000 332.88 332.88
014-360-067-000 1.0000 332.88 332.88
014-360-068-000 1.0000 332.88 332.88
014-360-069-000 1.0000 332.88 332.88
014-360-070-000 1.0000 332.88 332.88
014-360-071-000 1.0000 332.88 332.88
014-360-072-000 1.0000 332.88 332.88
014-360-073-000 1.0000 332.88 332.88
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 4 of 57 04/22/2025 02:37:26PM

City of Dinuba
Country Club Estates No. 3 Subdivision AD No.89-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-360-074-000 1.0000 332.88 332.88
014-360-075-000 1.0000 332.88 332.88
014-360-076-000 1.0000 332.88 332.88
014-360-077-000 1.0000 332.88 332.88
014-360-078-000 1.0000 332.88 332.88
014-360-079-000 1.0000 332.88 332.88
014-360-080-000 1.0000 332.88 332.88
014-360-081-000 1.0000 332.88 332.88
014-360-082-000 1.0000 332.88 332.88
014-360-083-000 1.0000 332.88 332.88
52 Accounts 52.0000 $17,309.76
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 5 of 57 04/22/2025 02:37:26PM

City of Dinuba
Harvest Estates Subdivision AD No. 90-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-380-001-000 1.0000 $91.72 $91.72
014-380-002-000 1.0000 91.72 91.72
014-380-003-000 1.0000 91.72 91.72
014-380-004-000 1.0000 91.72 91.72
014-380-005-000 1.0000 91.72 91.72
014-380-006-000 1.0000 91.72 91.72
014-380-007-000 1.0000 91.72 91.72
014-380-008-000 1.0000 91.72 91.72
014-380-009-000 1.0000 91.72 91.72
014-380-010-000 1.0000 91.72 91.72
014-380-011-000 1.0000 91.72 91.72
014-380-012-000 1.0000 91.72 91.72
014-380-013-000 1.0000 91.72 91.72
014-380-015-000 1.0000 91.72 91.72
014-380-016-000 1.0000 91.72 91.72
014-380-018-000 1.0000 91.72 91.72
014-380-032-000 1.0000 91.72 91.72
014-380-033-000 1.0000 91.72 91.72
18 Accounts 18.0000 $1,650.96
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 6 of 57 04/22/2025 02:37:26PM

City of Dinuba
Lincoln-McKinley Estates LLAD No. 10-02
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-101-012-000 1.0000 $414.92 $362.88
014-101-013-000 1.0000 414.92 362.88
014-101-014-000 1.0000 414.92 362.88
014-101-015-000 1.0000 414.92 362.88
014-113-008-000 1.0000 414.92 362.88
014-113-009-000 1.0000 414.92 362.88
014-113-010-000 1.0000 414.92 362.88
014-113-011-000 1.0000 414.92 362.88
014-113-012-000 1.0000 414.92 362.88
014-113-013-000 1.0000 414.92 362.88
014-113-014-000 1.0000 414.92 362.88
014-113-015-000 1.0000 414.92 362.88
014-113-016-000 1.0000 414.92 362.88
014-113-017-000 1.0000 414.92 362.88
014-113-018-000 1.0000 414.92 362.88
15 Accounts 15.0000 $5,443.20
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 7 of 57 04/22/2025 02:37:26PM

City of Dinuba
Marshall Acres LLAD No. 93-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
030-250-001-000 1.0000 $220.44 $220.44
030-250-002-000 1.0000 220.44 220.44
030-250-003-000 1.0000 220.44 220.44
030-250-004-000 1.0000 220.44 220.44
030-250-005-000 1.0000 220.44 220.44
030-250-006-000 1.0000 220.44 220.44
030-250-007-000 1.0000 220.44 220.44
030-250-008-000 1.0000 220.44 220.44
030-250-009-000 1.0000 220.44 220.44
030-250-010-000 1.0000 220.44 220.44
030-250-011-000 1.0000 220.44 220.44
030-250-019-000 1.0000 220.44 220.44
030-250-020-000 1.0000 220.44 220.44
030-250-021-000 1.0000 220.44 220.44
030-250-022-000 1.0000 220.44 220.44
030-250-023-000 1.0000 220.44 220.44
030-250-024-000 1.0000 220.44 220.44
030-250-025-000 1.0000 220.44 220.44
030-250-026-000 1.0000 220.44 220.44
030-250-027-000 1.0000 220.44 220.44
030-250-028-000 1.0000 220.44 220.44
030-250-029-000 1.0000 220.44 220.44
030-250-030-000 1.0000 220.44 220.44
030-250-031-000 1.0000 220.44 220.44
030-250-032-000 1.0000 220.44 220.44
030-250-033-000 1.0000 220.44 220.44
030-250-034-000 1.0000 220.44 220.44
030-250-035-000 1.0000 220.44 220.44
030-250-036-000 1.0000 220.44 220.44
030-250-037-000 1.0000 220.44 220.44
030-250-038-000 1.0000 220.44 220.44
030-250-039-000 1.0000 220.44 220.44
030-250-040-000 1.0000 220.44 220.44
030-250-041-000 1.0000 220.44 220.44
030-250-042-000 1.0000 220.44 220.44
030-250-043-000 1.0000 220.44 220.44
030-250-044-000 1.0000 220.44 220.44
030-250-045-000 1.0000 220.44 220.44
030-250-046-000 1.0000 220.44 220.44
030-250-047-000 1.0000 220.44 220.44
030-250-048-000 1.0000 220.44 220.44
030-250-049-000 1.0000 220.44 220.44
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 8 of 57 04/22/2025 02:37:26PM

City of Dinuba
Marshall Acres LLAD No. 93-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
030-250-050-000 1.0000 220.44 220.44
030-250-051-000 1.0000 220.44 220.44
030-250-052-000 1.0000 220.44 220.44
030-250-053-000 1.0000 220.44 220.44
030-250-054-000 1.0000 220.44 220.44
030-250-055-000 1.0000 220.44 220.44
030-250-056-000 1.0000 220.44 220.44
030-250-057-000 1.0000 220.44 220.44
030-250-058-000 1.0000 220.44 220.44
030-250-059-000 1.0000 220.44 220.44
030-250-060-000 1.0000 220.44 220.44
030-250-061-000 1.0000 220.44 220.44
030-250-062-000 1.0000 220.44 220.44
030-250-063-000 1.0000 220.44 220.44
030-250-064-000 1.0000 220.44 220.44
030-250-065-000 1.0000 220.44 220.44
030-250-066-000 1.0000 220.44 220.44
030-250-067-000 1.0000 220.44 220.44
030-250-068-000 1.0000 220.44 220.44
030-250-069-000 1.0000 220.44 220.44
030-250-070-000 1.0000 220.44 220.44
030-250-071-000 1.0000 220.44 220.44
030-250-072-000 1.0000 220.44 220.44
030-250-073-000 1.0000 220.44 220.44
030-250-074-000 1.0000 220.44 220.44
030-250-075-000 1.0000 220.44 220.44
030-250-076-000 1.0000 220.44 220.44
030-250-077-000 1.0000 220.44 220.44
030-250-078-000 1.0000 220.44 220.44
030-250-079-000 1.0000 220.44 220.44
030-250-080-000 1.0000 220.44 220.44
030-250-081-000 1.0000 220.44 220.44
030-250-082-000 1.0000 220.44 220.44
030-250-083-000 1.0000 220.44 220.44
030-250-085-000 1.0000 220.44 220.44
030-250-086-000 1.0000 220.44 220.44
030-250-087-000 1.0000 220.44 220.44
030-250-088-000 1.0000 220.44 220.44
80 Accounts 80.0000 $17,635.20
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 9 of 57 04/22/2025 02:37:26PM

City of Dinuba
Morningside LLAD No. 98-02
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-460-001-000 1.0000 $170.18 $170.18
014-460-002-000 1.0000 170.18 170.18
014-460-003-000 1.0000 170.18 170.18
014-460-004-000 1.0000 170.18 170.18
014-460-005-000 1.0000 170.18 170.18
014-460-006-000 1.0000 170.18 170.18
014-460-007-000 1.0000 170.18 170.18
014-460-008-000 1.0000 170.18 170.18
014-460-009-000 1.0000 170.18 170.18
014-460-010-000 1.0000 170.18 170.18
014-460-011-000 1.0000 170.18 170.18
014-460-012-000 1.0000 170.18 170.18
014-460-013-000 1.0000 170.18 170.18
014-460-014-000 1.0000 170.18 170.18
014-460-015-000 1.0000 170.18 170.18
014-460-016-000 1.0000 170.18 170.18
014-460-017-000 1.0000 170.18 170.18
014-460-018-000 1.0000 170.18 170.18
014-460-019-000 1.0000 170.18 170.18
014-460-020-000 1.0000 170.18 170.18
014-460-021-000 1.0000 170.18 170.18
014-460-022-000 1.0000 170.18 170.18
014-460-023-000 1.0000 170.18 170.18
014-460-024-000 1.0000 170.18 170.18
014-460-025-000 1.0000 170.18 170.18
014-460-026-000 1.0000 170.18 170.18
014-460-027-000 1.0000 170.18 170.18
014-460-028-000 1.0000 170.18 170.18
014-460-029-000 1.0000 170.18 170.18
014-460-030-000 1.0000 170.18 170.18
014-460-031-000 1.0000 170.18 170.18
014-460-032-000 1.0000 170.18 170.18
014-460-033-000 1.0000 170.18 170.18
014-460-034-000 1.0000 170.18 170.18
014-460-035-000 1.0000 170.18 170.18
014-460-036-000 1.0000 170.18 170.18
014-460-037-000 1.0000 170.18 170.18
014-460-038-000 1.0000 170.18 170.18
014-460-039-000 1.0000 170.18 170.18
014-460-040-000 1.0000 170.18 170.18
014-460-048-000 0.5000 170.18 85.08
014-460-050-000 0.5000 170.18 85.08
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 10 of 57 04/22/2025 02:37:26PM

City of Dinuba
Morningside LLAD No. 98-02
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-470-001-000 1.0000 170.18 170.18
014-470-002-000 1.0000 170.18 170.18
014-470-003-000 1.0000 170.18 170.18
014-470-004-000 1.0000 170.18 170.18
014-470-005-000 1.0000 170.18 170.18
014-470-006-000 1.0000 170.18 170.18
014-470-007-000 1.0000 170.18 170.18
49 Accounts 48.0000 $8,168.62
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 11 of 57 04/22/2025 02:37:26PM

City of Dinuba
Morningside Phase 2 LLAD No. 99-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-470-009-000 1.0000 $267.14 $167.16
014-470-010-000 1.0000 267.14 167.16
014-470-011-000 1.0000 267.14 167.16
014-470-012-000 1.0000 267.14 167.16
014-470-013-000 1.0000 267.14 167.16
014-470-014-000 1.0000 267.14 167.16
014-470-015-000 1.0000 267.14 167.16
014-470-016-000 1.0000 267.14 167.16
014-470-017-000 1.0000 267.14 167.16
014-470-018-000 1.0000 267.14 167.16
014-470-019-000 1.0000 267.14 167.16
014-470-020-000 1.0000 267.14 167.16
014-470-021-000 1.0000 267.14 167.16
014-470-022-000 1.0000 267.14 167.16
014-470-023-000 1.0000 267.14 167.16
014-470-024-000 1.0000 267.14 167.16
014-470-025-000 1.0000 267.14 167.16
014-470-026-000 1.0000 267.14 167.16
014-470-027-000 1.0000 267.14 167.16
014-470-030-000 1.0000 267.14 167.16
014-470-031-000 1.0000 267.14 167.16
014-470-032-000 1.0000 267.14 167.16
014-470-033-000 1.0000 267.14 167.16
014-470-034-000 1.0000 267.14 167.16
014-470-035-000 1.0000 267.14 167.16
014-470-036-000 1.0000 267.14 167.16
014-470-037-000 1.0000 267.14 167.16
014-470-038-000 1.0000 267.14 167.16
014-470-039-000 1.0000 267.14 167.16
014-470-040-000 1.0000 267.14 167.16
014-470-041-000 1.0000 267.14 167.16
014-470-042-000 1.0000 267.14 167.16
014-470-043-000 1.0000 267.14 167.16
014-470-044-000 1.0000 267.14 167.16
014-470-045-000 1.0000 267.14 167.16
014-470-046-000 1.0000 267.14 167.16
014-470-047-000 1.0000 267.14 167.16
014-470-048-000 1.0000 267.14 167.16
014-470-049-000 1.0000 267.14 167.16
014-470-050-000 1.0000 267.14 167.16
014-470-051-000 1.0000 267.14 167.16
014-470-052-000 1.0000 267.14 167.16
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 12 of 57 04/22/2025 02:37:26PM

City of Dinuba
Morningside Phase 2 LLAD No. 99-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-470-053-000 1.0000 267.14 167.16
014-470-054-000 1.0000 267.14 167.16
014-470-055-000 1.0000 267.14 167.16
014-470-057-000 1.0000 267.14 167.16
014-470-058-000 1.0000 267.14 167.16
014-470-059-000 0.3218 267.14 53.78
014-470-060-000 0.3218 267.14 53.78
014-470-061-000 0.3218 267.14 53.78
014-470-062-000 0.3218 267.14 53.78
014-470-063-000 0.3218 267.14 53.78
014-470-064-000 0.3218 267.14 53.78
014-470-065-000 0.3218 267.14 53.78
014-470-066-000 0.3218 267.14 53.78
014-470-067-000 0.3218 267.14 53.78
014-470-068-000 0.3218 267.14 53.78
014-470-069-000 0.3218 267.14 53.78
014-470-070-000 0.3218 267.14 53.78
014-470-071-000 0.3218 267.14 53.78
014-470-072-000 0.3218 267.14 53.78
014-470-073-000 0.3218 267.14 53.78
014-470-074-000 0.3218 267.14 53.78
014-470-075-000 0.3218 267.14 53.78
014-470-076-000 0.3218 267.14 53.78
014-470-077-000 0.3218 267.14 53.78
014-470-078-000 0.3218 267.14 53.78
014-470-079-000 0.3218 267.14 53.78
014-470-080-000 0.3218 267.14 53.78
014-470-081-000 0.3218 267.14 53.78
014-470-082-000 0.3218 267.14 53.78
014-470-083-000 0.3218 267.14 53.78
014-470-084-000 0.3218 267.14 53.78
014-470-085-000 0.3218 267.14 53.78
014-470-086-000 0.3218 267.14 53.78
014-470-087-000 0.3218 267.14 53.78
014-470-088-000 0.3218 267.14 53.78
014-470-089-000 0.3218 267.14 53.78
014-470-090-000 0.3218 267.14 53.78
014-470-091-000 0.3218 267.14 53.78
014-470-092-000 0.3218 267.14 53.78
014-470-093-000 0.3218 267.14 53.78
014-470-094-000 0.3218 267.14 53.78
014-470-095-000 0.3218 267.14 53.78
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 13 of 57 04/22/2025 02:37:26PM

City of Dinuba
Morningside Phase 2 LLAD No. 99-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-470-096-000 0.3218 267.14 53.78
014-470-097-000 0.3218 267.14 53.78
014-470-098-000 0.3218 267.14 53.78
014-470-099-000 0.3218 267.14 53.78
014-470-101-000 0.3218 267.14 53.78
89 Accounts 60.5141 $10,115.28
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 14 of 57 04/22/2025 02:37:26PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-071-009-000 1.0300 $220.34 $226.94
014-072-013-000 1.0300 220.34 226.94
014-072-014-000 1.0300 220.34 226.94
014-072-015-000 1.0300 220.34 226.94
014-072-016-000 1.0300 220.34 226.94
014-072-017-000 1.0300 220.34 226.94
014-072-018-000 1.0300 220.34 226.94
014-072-019-000 1.0300 220.34 226.94
014-072-032-000 1.0300 220.34 226.94
014-072-033-000 1.0300 220.34 226.94
014-072-034-000 1.0300 220.34 226.94
014-072-035-000 1.0300 220.34 226.94
014-072-036-000 1.0300 220.34 226.94
014-072-039-000 1.0300 220.34 226.94
014-072-040-000 1.0300 220.34 226.94
014-072-041-000 1.0300 220.34 226.94
014-072-042-000 1.0300 220.34 226.94
014-072-043-000 1.0300 220.34 226.94
014-072-044-000 1.0300 220.34 226.94
014-072-045-000 1.0300 220.34 226.94
014-072-046-000 1.0300 220.34 226.94
014-072-047-000 1.0300 220.34 226.94
014-072-048-000 1.0300 220.34 226.94
014-072-049-000 1.0300 220.34 226.94
014-072-050-000 1.0300 220.34 226.94
014-072-051-000 1.0300 220.34 226.94
014-072-052-000 1.0300 220.34 226.94
014-073-001-000 1.0300 220.34 226.94
014-073-002-000 1.0300 220.34 226.94
014-073-003-000 1.0300 220.34 226.94
014-073-004-000 1.0300 220.34 226.94
014-073-005-000 1.0300 220.34 226.94
014-073-006-000 1.0300 220.34 226.94
014-073-007-000 1.0300 220.34 226.94
014-073-008-000 1.0300 220.34 226.94
014-073-009-000 1.0300 220.34 226.94
014-073-010-000 1.0300 220.34 226.94
014-073-011-000 1.0300 220.34 226.94
014-073-012-000 1.0300 220.34 226.94
014-073-013-000 1.0300 220.34 226.94
014-073-014-000 1.0300 220.34 226.94
014-073-015-000 1.0300 220.34 226.94
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 15 of 57 04/22/2025 02:37:26PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-073-016-000 1.0300 220.34 226.94
014-073-017-000 1.0300 220.34 226.94
014-073-018-000 1.0300 220.34 226.94
014-074-001-000 1.0300 220.34 226.94
014-074-002-000 1.0300 220.34 226.94
014-074-003-000 1.0300 220.34 226.94
014-074-004-000 1.0300 220.34 226.94
014-074-005-000 1.0300 220.34 226.94
014-074-006-000 1.0300 220.34 226.94
014-074-007-000 1.0300 220.34 226.94
014-080-086-000 4.3614 220.34 960.98
014-080-089-000 2.3417 220.34 515.96
014-080-090-000 2.4711 220.34 544.46
014-370-044-000 1.0116 220.34 222.90
014-370-045-000 1.0116 220.34 222.90
014-370-046-000 1.0116 220.34 222.90
014-370-047-000 1.0116 220.34 222.90
014-370-048-000 1.0116 220.34 222.90
014-370-049-000 1.0116 220.34 222.90
014-370-050-000 1.0116 220.34 222.90
014-370-051-000 1.0116 220.34 222.90
014-370-052-000 1.0116 220.34 222.90
014-370-053-000 1.0116 220.34 222.90
014-370-054-000 1.0116 220.34 222.90
014-370-055-000 1.0116 220.34 222.90
014-370-056-000 1.0116 220.34 222.90
014-370-057-000 1.0116 220.34 222.90
014-370-058-000 1.0116 220.34 222.90
014-370-059-000 1.0116 220.34 222.90
014-370-060-000 1.0116 220.34 222.90
014-370-061-000 1.0116 220.34 222.90
014-370-062-000 1.0116 220.34 222.90
014-370-063-000 1.0116 220.34 222.90
014-370-064-000 1.0116 220.34 222.90
014-370-065-000 1.0116 220.34 222.90
014-370-066-000 1.0116 220.34 222.90
014-370-067-000 1.0116 220.34 222.90
014-370-068-000 1.0116 220.34 222.90
014-370-069-000 1.0116 220.34 222.90
014-370-070-000 1.0116 220.34 222.90
014-370-071-000 1.0116 220.34 222.90
014-370-072-000 1.0116 220.34 222.90
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 16 of 57 04/22/2025 02:37:26PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-370-073-000 1.0116 220.34 222.90
014-370-074-000 1.0116 220.34 222.90
014-370-075-000 1.0116 220.34 222.90
014-370-076-000 1.0116 220.34 222.90
014-370-077-000 1.0116 220.34 222.90
014-370-078-000 1.0116 220.34 222.90
014-370-079-000 1.0116 220.34 222.90
014-370-080-000 1.0116 220.34 222.90
014-370-081-000 1.0116 220.34 222.90
014-370-082-000 1.0116 220.34 222.90
014-370-083-000 1.0116 220.34 222.90
014-370-084-000 1.0116 220.34 222.90
014-370-085-000 1.0116 220.34 222.90
014-410-001-000 1.0347 220.34 227.98
014-410-002-000 1.0347 220.34 227.98
014-410-003-000 1.0347 220.34 227.98
014-410-004-000 1.0347 220.34 227.98
014-410-005-000 1.0347 220.34 227.98
014-410-006-000 1.0347 220.34 227.98
014-410-007-000 1.0347 220.34 227.98
014-410-008-000 1.0347 220.34 227.98
014-410-011-000 1.0347 220.34 227.98
014-410-012-000 1.0347 220.34 227.98
014-410-013-000 1.0347 220.34 227.98
014-410-014-000 1.0347 220.34 227.98
014-410-015-000 1.0347 220.34 227.98
014-410-016-000 1.0347 220.34 227.98
014-410-017-000 1.0347 220.34 227.98
014-410-018-000 1.0347 220.34 227.98
014-410-019-000 1.0347 220.34 227.98
014-410-020-000 1.0347 220.34 227.98
014-410-021-000 1.0347 220.34 227.98
014-410-022-000 1.0347 220.34 227.98
014-410-023-000 1.0347 220.34 227.98
014-410-024-000 1.0347 220.34 227.98
014-410-025-000 1.0347 220.34 227.98
014-410-026-000 1.0347 220.34 227.98
014-410-027-000 1.0347 220.34 227.98
014-410-028-000 1.0347 220.34 227.98
014-410-029-000 1.0347 220.34 227.98
014-410-030-000 1.0347 220.34 227.98
014-410-031-000 1.0347 220.34 227.98
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 17 of 57 04/22/2025 02:37:26PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-410-032-000 1.0178 220.34 224.24
014-410-033-000 1.0178 220.34 224.24
014-410-034-000 1.0178 220.34 224.24
014-410-035-000 1.0178 220.34 224.24
014-410-036-000 1.0178 220.34 224.24
014-410-037-000 1.0178 220.34 224.24
014-410-038-000 1.0178 220.34 224.24
014-410-039-000 1.0178 220.34 224.24
014-410-040-000 1.0178 220.34 224.24
014-410-041-000 1.0178 220.34 224.24
014-410-042-000 1.0178 220.34 224.24
014-410-043-000 1.0178 220.34 224.24
014-410-044-000 1.0178 220.34 224.24
014-410-045-000 1.0178 220.34 224.24
014-410-046-000 1.0178 220.34 224.24
014-410-047-000 1.9480 220.34 429.22
014-420-002-000 1.0300 220.34 226.94
014-420-003-000 1.0300 220.34 226.94
014-420-004-000 1.0300 220.34 226.94
014-420-005-000 1.0300 220.34 226.94
014-420-006-000 1.0300 220.34 226.94
014-420-007-000 1.0300 220.34 226.94
014-420-008-000 1.0300 220.34 226.94
014-420-009-000 1.0300 220.34 226.94
014-420-010-000 1.0300 220.34 226.94
014-420-011-000 1.0300 220.34 226.94
014-420-012-000 1.0300 220.34 226.94
014-420-013-000 1.0300 220.34 226.94
014-420-014-000 1.0300 220.34 226.94
014-420-015-000 1.0300 220.34 226.94
014-420-016-000 1.0300 220.34 226.94
014-420-032-000 1.0300 220.34 226.94
014-420-034-000 1.0300 220.34 226.94
014-420-035-000 1.0300 220.34 226.94
014-420-036-000 1.0300 220.34 226.94
014-420-037-000 1.0300 220.34 226.94
014-420-038-000 1.0300 220.34 226.94
014-420-039-000 1.0300 220.34 226.94
014-420-041-000 1.0300 220.34 226.94
014-420-042-000 1.0300 220.34 226.94
014-420-043-000 1.0300 220.34 226.94
014-420-044-000 1.0300 220.34 226.94
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 18 of 57 04/22/2025 02:37:26PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-420-045-000 1.0300 220.34 226.94
014-420-046-000 1.0300 220.34 226.94
014-420-047-000 1.0300 220.34 226.94
014-420-048-000 1.0300 220.34 226.94
014-420-049-000 1.0300 220.34 226.94
014-420-050-000 1.0300 220.34 226.94
014-420-051-000 1.0300 220.34 226.94
014-420-052-000 1.0300 220.34 226.94
014-420-053-000 1.0300 220.34 226.94
014-420-054-000 1.0300 220.34 226.94
014-420-055-000 1.0300 220.34 226.94
014-420-056-000 1.0300 220.34 226.94
014-420-057-000 1.0300 220.34 226.94
014-420-058-000 1.0300 220.34 226.94
014-420-059-000 1.0300 220.34 226.94
014-420-060-000 1.0300 220.34 226.94
014-420-061-000 1.0300 220.34 226.94
014-420-062-000 1.0300 220.34 226.94
014-420-063-000 1.0300 220.34 226.94
014-420-064-000 1.0000 220.34 220.34
014-420-065-000 1.0000 220.34 220.34
014-420-066-000 1.0000 220.34 220.34
014-420-067-000 1.0000 220.34 220.34
014-420-068-000 1.0000 220.34 220.34
014-420-069-000 1.0000 220.34 220.34
014-420-070-000 1.0000 220.34 220.34
014-420-071-000 1.0000 220.34 220.34
014-420-072-000 1.0000 220.34 220.34
014-420-073-000 1.0000 220.34 220.34
014-420-074-000 1.0000 220.34 220.34
014-420-075-000 1.0000 220.34 220.34
014-420-076-000 1.0000 220.34 220.34
014-420-077-000 1.0000 220.34 220.34
014-420-078-000 1.0000 220.34 220.34
014-420-079-000 1.0000 220.34 220.34
014-420-080-000 1.0000 220.34 220.34
014-420-081-000 1.0000 220.34 220.34
014-420-082-000 1.0000 220.34 220.34
014-420-083-000 1.0000 220.34 220.34
014-420-084-000 1.0000 220.34 220.34
014-420-085-000 1.0000 220.34 220.34
014-430-001-000 1.0300 220.34 226.94
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 19 of 57 04/22/2025 02:37:26PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-430-002-000 1.0300 220.34 226.94
014-430-003-000 1.0300 220.34 226.94
014-430-004-000 1.0300 220.34 226.94
014-430-005-000 1.0300 220.34 226.94
014-430-006-000 1.0300 220.34 226.94
014-430-007-000 1.0300 220.34 226.94
014-430-008-000 1.0300 220.34 226.94
014-430-009-000 1.0300 220.34 226.94
014-430-010-000 1.0300 220.34 226.94
014-430-011-000 1.0300 220.34 226.94
014-430-012-000 1.0300 220.34 226.94
014-430-013-000 1.0300 220.34 226.94
014-430-014-000 1.0300 220.34 226.94
014-430-015-000 1.0300 220.34 226.94
014-430-016-000 1.0300 220.34 226.94
014-430-017-000 1.0300 220.34 226.94
014-430-018-000 1.0300 220.34 226.94
014-430-019-000 1.0300 220.34 226.94
014-430-020-000 1.0300 220.34 226.94
014-430-021-000 1.0300 220.34 226.94
014-430-022-000 1.0300 220.34 226.94
014-430-023-000 1.0300 220.34 226.94
014-430-024-000 1.0300 220.34 226.94
014-430-025-000 1.0300 220.34 226.94
014-430-026-000 1.0300 220.34 226.94
014-430-027-000 1.0300 220.34 226.94
014-430-028-000 1.0300 220.34 226.94
014-430-029-000 1.0300 220.34 226.94
014-430-030-000 1.0300 220.34 226.94
014-430-031-000 1.0300 220.34 226.94
014-430-032-000 1.0300 220.34 226.94
014-430-033-000 1.0300 220.34 226.94
014-430-034-000 1.0300 220.34 226.94
014-430-036-000 1.0300 220.34 226.94
014-430-037-000 1.0300 220.34 226.94
014-430-038-000 1.0300 220.34 226.94
014-430-039-000 1.0300 220.34 226.94
014-430-040-000 1.0300 220.34 226.94
014-430-041-000 1.0300 220.34 226.94
014-430-042-000 1.0300 220.34 226.94
014-430-043-000 1.0300 220.34 226.94
014-430-044-000 1.0300 220.34 226.94
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 20 of 57 04/22/2025 02:37:26PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-430-045-000 1.0300 220.34 226.94
014-430-046-000 1.0300 220.34 226.94
014-430-047-000 1.0300 220.34 226.94
014-430-048-000 1.0300 220.34 226.94
014-430-049-000 1.0300 220.34 226.94
014-430-051-000 1.0093 220.34 222.38
014-430-052-000 1.0093 220.34 222.38
014-430-053-000 1.0093 220.34 222.38
014-430-054-000 1.0093 220.34 222.38
014-430-055-000 1.0093 220.34 222.38
014-430-056-000 1.0093 220.34 222.38
014-430-057-000 1.0093 220.34 222.38
014-430-058-000 1.0093 220.34 222.38
014-430-059-000 1.0093 220.34 222.38
014-430-060-000 1.0093 220.34 222.38
014-430-061-000 1.0093 220.34 222.38
014-430-062-000 1.0093 220.34 222.38
014-430-063-000 1.0093 220.34 222.38
014-430-064-000 1.0093 220.34 222.38
014-430-066-000 1.0093 220.34 222.38
014-430-067-000 1.0093 220.34 222.38
014-430-068-000 1.0093 220.34 222.38
014-430-069-000 1.0093 220.34 222.38
014-430-070-000 1.0093 220.34 222.38
014-430-071-000 1.0093 220.34 222.38
014-430-072-000 1.0093 220.34 222.38
014-430-073-000 1.0093 220.34 222.38
014-430-074-000 1.0093 220.34 222.38
014-430-075-000 1.0093 220.34 222.38
014-440-003-000 1.0093 220.34 222.38
014-440-004-000 1.0093 220.34 222.38
014-440-005-000 1.0093 220.34 222.38
014-440-006-000 1.0093 220.34 222.38
014-440-007-000 1.0093 220.34 222.38
014-440-008-000 1.0093 220.34 222.38
014-440-009-000 1.0093 220.34 222.38
014-440-010-000 1.0093 220.34 222.38
014-440-011-000 1.0093 220.34 222.38
014-440-012-000 1.0093 220.34 222.38
014-440-013-000 1.0093 220.34 222.38
014-440-014-000 1.0093 220.34 222.38
014-440-015-000 1.0093 220.34 222.38
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 21 of 57 04/22/2025 02:37:26PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-440-016-000 1.0093 220.34 222.38
014-440-017-000 1.0093 220.34 222.38
014-440-018-000 1.0093 220.34 222.38
014-440-019-000 1.0093 220.34 222.38
014-440-020-000 1.0093 220.34 222.38
014-440-021-000 1.0093 220.34 222.38
014-440-022-000 1.0093 220.34 222.38
014-440-023-000 1.0093 220.34 222.38
014-440-024-000 1.0093 220.34 222.38
014-440-025-000 1.0093 220.34 222.38
014-440-026-000 1.0093 220.34 222.38
014-440-027-000 1.0093 220.34 222.38
014-440-028-000 1.0093 220.34 222.38
014-440-029-000 1.0093 220.34 222.38
014-440-030-000 1.0093 220.34 222.38
014-440-031-000 1.0093 220.34 222.38
014-440-032-000 1.0093 220.34 222.38
014-440-033-000 1.0093 220.34 222.38
014-440-034-000 1.0093 220.34 222.38
014-440-035-000 1.0093 220.34 222.38
014-440-036-000 1.0093 220.34 222.38
014-440-037-000 1.0093 220.34 222.38
014-490-001-000 1.8696 220.34 411.94
014-490-002-000 1.8696 220.34 411.94
014-490-003-000 1.8696 220.34 411.94
014-490-004-000 1.8696 220.34 411.94
014-490-005-000 1.8696 220.34 411.94
014-490-006-000 1.8696 220.34 411.94
014-490-007-000 1.8696 220.34 411.94
014-490-008-000 1.8696 220.34 411.94
014-490-009-000 1.8696 220.34 411.94
014-490-010-000 1.8696 220.34 411.94
014-490-011-000 1.8696 220.34 411.94
014-490-012-000 1.8696 220.34 411.94
014-490-013-000 1.8696 220.34 411.94
014-490-014-000 1.8696 220.34 411.94
014-490-015-000 1.8696 220.34 411.94
014-490-016-000 1.8696 220.34 411.94
014-490-017-000 1.8696 220.34 411.94
014-490-018-000 1.8696 220.34 411.94
014-490-019-000 1.8696 220.34 411.94
014-490-020-000 1.8696 220.34 411.94
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 22 of 57 04/22/2025 02:37:26PM

City of Dinuba
Nebraska Park/Pond Benefit District LLAD No. 92-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-490-021-000 1.8696 220.34 411.94
014-490-022-000 1.8696 220.34 411.94
014-490-023-000 1.8696 220.34 411.94
014-490-024-000 1.8696 220.34 411.94
014-490-025-000 1.8696 220.34 411.94
014-490-026-000 1.8696 220.34 411.94
014-490-027-000 1.8696 220.34 411.94
014-490-028-000 1.8696 220.34 411.94
014-490-029-000 1.8696 220.34 411.94
014-490-030-000 1.8696 220.34 411.94
014-490-031-000 1.8696 220.34 411.94
014-490-032-000 1.8696 220.34 411.94
014-490-033-000 1.8696 220.34 411.94
014-490-034-000 1.8696 220.34 411.94
014-490-035-000 1.8696 220.34 411.94
014-490-036-000 1.8696 220.34 411.94
014-490-037-000 1.8696 220.34 411.94
014-490-038-000 1.8696 220.34 411.94
014-490-039-000 1.8696 220.34 411.94
014-490-040-000 1.8696 220.34 411.94
014-490-041-000 1.8696 220.34 411.94
014-490-042-000 1.8696 220.34 411.94
014-490-043-000 1.8696 220.34 411.94
014-490-044-000 1.8696 220.34 411.94
014-490-045-000 1.8696 220.34 411.94
014-490-046-000 1.8696 220.34 411.94
014-490-047-000 1.0300 220.34 226.94
014-490-048-000 1.0235 220.34 225.50
014-490-049-000 1.4476 220.34 318.96
365 Accounts 419.2818 $92,382.28
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 23 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside Village Nos. 2 and 3 LLAD
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-130-012-000 1.0000 $392.65 $392.64
018-130-013-000 1.0000 392.65 392.64
018-130-014-000 1.0000 392.65 392.64
018-130-015-000 1.0000 392.65 392.64
018-130-016-000 1.0000 392.65 392.64
018-130-017-000 1.0000 392.65 392.64
018-130-018-000 1.0000 392.65 392.64
018-130-019-000 1.0000 392.65 392.64
018-130-020-000 1.0000 392.65 392.64
018-130-021-000 1.0000 392.65 392.64
018-130-022-000 1.0000 392.65 392.64
018-130-023-000 1.0000 392.65 392.64
018-130-024-000 1.0000 392.65 392.64
018-130-025-000 1.0000 392.65 392.64
018-130-026-000 1.0000 392.65 392.64
018-130-027-000 1.0000 392.65 392.64
018-130-028-000 1.0000 392.65 392.64
018-130-029-000 1.0000 392.65 392.64
018-130-030-000 1.0000 392.65 392.64
018-130-031-000 1.0000 392.65 392.64
018-130-032-000 1.0000 392.65 392.64
018-130-033-000 1.0000 392.65 392.64
018-130-034-000 1.0000 392.65 392.64
018-130-035-000 1.0000 392.65 392.64
018-130-036-000 1.0000 392.65 392.64
018-130-037-000 1.0000 392.65 392.64
018-130-038-000 1.0000 392.65 392.64
018-130-039-000 1.0000 392.65 392.64
018-130-040-000 1.0000 392.65 392.64
018-130-041-000 1.0000 392.65 392.64
018-130-042-000 1.0000 392.65 392.64
018-130-043-000 1.0000 392.65 392.64
018-130-045-000 1.0000 392.65 392.64
018-130-046-000 1.0000 392.65 392.64
018-130-047-000 1.0000 392.65 392.64
018-130-048-000 1.0000 392.65 392.64
018-130-049-000 1.0000 392.65 392.64
018-130-050-000 1.0000 392.65 392.64
018-130-051-000 1.0000 392.65 392.64
018-130-052-000 1.0000 392.65 392.64
018-130-053-000 1.0000 392.65 392.64
018-130-054-000 1.0000 392.65 392.64
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 24 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside Village Nos. 2 and 3 LLAD
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-130-055-000 1.0000 392.65 392.64
018-130-056-000 1.0000 392.65 392.64
018-130-057-000 1.0000 392.65 392.64
018-130-058-000 1.0000 392.65 392.64
018-130-059-000 1.0000 392.65 392.64
018-130-060-000 1.0000 392.65 392.64
018-130-061-000 1.0000 392.65 392.64
018-130-062-000 1.0000 392.65 392.64
018-130-063-000 1.0000 392.65 392.64
018-130-064-000 1.0000 392.65 392.64
018-130-065-000 1.0000 392.65 392.64
018-130-066-000 1.0000 392.65 392.64
018-130-067-000 1.0000 392.65 392.64
018-130-068-000 1.0000 392.65 392.64
018-130-069-000 1.0000 392.65 392.64
018-130-070-000 1.0000 392.65 392.64
018-130-071-000 1.0000 392.65 392.64
018-130-072-000 1.0000 392.65 392.64
018-130-073-000 1.0000 392.65 392.64
018-130-074-000 1.0000 392.65 392.64
018-130-075-000 1.0000 392.65 392.64
018-130-076-000 1.0000 392.65 392.64
018-130-077-000 1.0000 392.65 392.64
018-130-078-000 1.0000 392.65 392.64
018-130-079-000 1.0000 392.65 392.64
018-130-080-000 1.0000 392.65 392.64
018-130-081-000 1.0000 392.65 392.64
018-130-082-000 1.0000 392.65 392.64
018-130-083-000 1.0000 392.65 392.64
018-130-084-000 1.0000 392.65 392.64
018-130-085-000 1.0000 392.65 392.64
018-130-086-000 1.0000 392.65 392.64
018-130-087-000 1.0000 392.65 392.64
018-130-088-000 1.0000 392.65 392.64
018-130-089-000 1.0000 392.65 392.64
018-130-090-000 1.0000 392.65 392.64
018-130-091-000 1.0000 392.65 392.64
018-130-092-000 1.0000 392.65 392.64
018-130-093-000 1.0000 392.65 392.64
018-130-094-000 1.0000 392.65 392.64
018-130-095-000 1.0000 392.65 392.64
018-130-096-000 1.0000 392.65 392.64
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 25 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside Village Nos. 2 and 3 LLAD
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-200-077-000 1.0000 392.65 392.64
018-200-078-000 1.0000 392.65 392.64
018-200-079-000 1.0000 392.65 392.64
018-200-080-000 1.0000 392.65 392.64
018-200-081-000 1.0000 392.65 392.64
018-200-082-000 1.0000 392.65 392.64
018-200-083-000 1.0000 392.65 392.64
018-210-069-000 1.0000 392.65 392.64
018-210-070-000 1.0000 392.65 392.64
018-210-071-000 1.0000 392.65 392.64
018-210-072-000 1.0000 392.65 392.64
018-210-073-000 1.0000 392.65 392.64
018-210-074-000 1.0000 392.65 392.64
018-210-075-000 1.0000 392.65 392.64
018-210-076-000 1.0000 392.65 392.64
018-250-001-000 1.0000 392.65 392.64
018-250-002-000 1.0000 392.65 392.64
018-250-003-000 1.0000 392.65 392.64
018-250-004-000 1.0000 392.65 392.64
018-250-005-000 1.0000 392.65 392.64
018-250-006-000 1.0000 392.65 392.64
018-250-007-000 1.0000 392.65 392.64
018-250-008-000 1.0000 392.65 392.64
018-250-009-000 1.0000 392.65 392.64
018-250-010-000 1.0000 392.65 392.64
018-250-011-000 1.0000 392.65 392.64
018-250-012-000 1.0000 392.65 392.64
018-250-013-000 1.0000 392.65 392.64
018-250-014-000 1.0000 392.65 392.64
018-250-015-000 1.0000 392.65 392.64
018-250-016-000 1.0000 392.65 392.64
018-250-017-000 1.0000 392.65 392.64
018-250-018-000 1.0000 392.65 392.64
018-250-019-000 1.0000 392.65 392.64
018-250-020-000 1.0000 392.65 392.64
018-250-021-000 1.0000 392.65 392.64
018-250-022-000 1.0000 392.65 392.64
018-250-023-000 1.0000 392.65 392.64
122 Accounts 122.0000 $47,902.08
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 26 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-200-001-000 1.0000 $551.48 $196.02
018-200-002-000 1.0000 551.48 196.02
018-200-003-000 1.0000 551.48 196.02
018-200-004-000 1.0000 551.48 196.02
018-200-005-000 1.0000 551.48 196.02
018-200-006-000 1.0000 551.48 196.02
018-200-007-000 1.0000 551.48 196.02
018-200-008-000 1.0000 551.48 196.02
018-200-009-000 1.0000 551.48 196.02
018-200-010-000 1.0000 551.48 196.02
018-200-011-000 1.0000 551.48 196.02
018-200-012-000 1.0000 551.48 196.02
018-200-013-000 1.0000 551.48 196.02
018-200-014-000 1.0000 551.48 196.02
018-200-015-000 1.0000 551.48 196.02
018-200-016-000 1.0000 551.48 196.02
018-200-017-000 1.0000 551.48 196.02
018-200-018-000 1.0000 551.48 196.02
018-200-019-000 1.0000 551.48 196.02
018-200-020-000 1.0000 551.48 196.02
018-200-021-000 1.0000 551.48 196.02
018-200-022-000 1.0000 551.48 196.02
018-200-023-000 1.0000 551.48 196.02
018-200-024-000 1.0000 551.48 196.02
018-200-025-000 1.0000 551.48 196.02
018-200-026-000 1.0000 551.48 196.02
018-200-027-000 1.0000 551.48 196.02
018-200-028-000 1.0000 551.48 196.02
018-200-029-000 1.0000 551.48 196.02
018-200-030-000 1.0000 551.48 196.02
018-200-031-000 1.0000 551.48 196.02
018-200-032-000 1.0000 551.48 196.02
018-200-033-000 1.0000 551.48 196.02
018-200-034-000 1.0000 551.48 196.02
018-200-035-000 1.0000 551.48 196.02
018-200-036-000 1.0000 551.48 196.02
018-200-037-000 1.0000 551.48 196.02
018-200-038-000 1.0000 551.48 196.02
018-200-039-000 1.0000 551.48 196.02
018-200-040-000 1.0000 551.48 196.02
018-200-041-000 1.0000 551.48 196.02
018-200-042-000 1.0000 551.48 196.02
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 27 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-200-043-000 1.0000 551.48 196.02
018-200-044-000 1.0000 551.48 196.02
018-200-045-000 1.0000 551.48 196.02
018-200-046-000 1.0000 551.48 196.02
018-200-047-000 1.0000 551.48 196.02
018-200-048-000 1.0000 551.48 196.02
018-200-049-000 1.0000 551.48 196.02
018-200-050-000 1.0000 551.48 196.02
018-200-051-000 1.0000 551.48 196.02
018-200-052-000 1.0000 551.48 196.02
018-200-053-000 1.0000 551.48 196.02
018-200-054-000 1.0000 551.48 196.02
018-200-055-000 1.0000 551.48 196.02
018-200-056-000 1.0000 551.48 196.02
018-200-057-000 1.0000 551.48 196.02
018-200-058-000 1.0000 551.48 196.02
018-200-059-000 1.0000 551.48 196.02
018-200-060-000 1.0000 551.48 196.02
018-200-061-000 1.0000 551.48 196.02
018-200-062-000 1.0000 551.48 196.02
018-200-063-000 1.0000 551.48 196.02
018-200-064-000 1.0000 551.48 196.02
018-200-065-000 1.0000 551.48 196.02
018-200-066-000 1.0000 551.48 196.02
018-200-067-000 1.0000 551.48 196.02
018-200-068-000 1.0000 551.48 196.02
018-200-069-000 1.0000 551.48 196.02
018-200-070-000 1.0000 551.48 196.02
018-200-071-000 1.0000 551.48 196.02
018-200-072-000 1.0000 551.48 196.02
018-200-073-000 1.0000 551.48 196.02
018-200-074-000 1.0000 551.48 196.02
018-200-075-000 1.0000 551.48 196.02
018-200-076-000 1.0000 551.48 196.02
018-210-001-000 1.0000 551.48 196.02
018-210-002-000 1.0000 551.48 196.02
018-210-007-000 1.0000 551.48 196.02
018-210-008-000 1.0000 551.48 196.02
018-210-009-000 1.0000 551.48 196.02
018-210-010-000 1.0000 551.48 196.02
018-210-011-000 1.0000 551.48 196.02
018-210-012-000 1.0000 551.48 196.02
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 28 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-210-013-000 1.0000 551.48 196.02
018-210-014-000 1.0000 551.48 196.02
018-210-020-000 1.0000 551.48 196.02
018-210-024-000 1.0000 551.48 196.02
018-210-025-000 1.0000 551.48 196.02
018-210-026-000 1.0000 551.48 196.02
018-210-027-000 1.0000 551.48 196.02
018-210-028-000 1.0000 551.48 196.02
018-210-029-000 1.0000 551.48 196.02
018-210-030-000 1.0000 551.48 196.02
018-210-031-000 1.0000 551.48 196.02
018-210-032-000 1.0000 551.48 196.02
018-210-033-000 1.0000 551.48 196.02
018-210-034-000 1.0000 551.48 196.02
018-210-035-000 1.0000 551.48 196.02
018-210-036-000 1.0000 551.48 196.02
018-210-037-000 1.0000 551.48 196.02
018-210-038-000 1.0000 551.48 196.02
018-210-039-000 1.0000 551.48 196.02
018-210-040-000 1.0000 551.48 196.02
018-210-041-000 1.0000 551.48 196.02
018-210-042-000 1.0000 551.48 196.02
018-210-043-000 1.0000 551.48 196.02
018-210-044-000 1.0000 551.48 196.02
018-210-045-000 1.0000 551.48 196.02
018-210-046-000 1.0000 551.48 196.02
018-210-047-000 1.0000 551.48 196.02
018-210-048-000 1.0000 551.48 196.02
018-210-049-000 1.0000 551.48 196.02
018-210-050-000 1.0000 551.48 196.02
018-210-051-000 1.0000 551.48 196.02
018-210-052-000 1.0000 551.48 196.02
018-210-053-000 1.0000 551.48 196.02
018-210-058-000 1.0000 551.48 196.02
018-210-061-000 1.0000 551.48 196.02
018-210-062-000 1.0000 551.48 196.02
018-210-063-000 1.0000 551.48 196.02
018-210-064-000 1.0000 551.48 196.02
018-210-065-000 1.0000 551.48 196.02
018-210-066-000 1.0000 551.48 196.02
018-210-067-000 1.0000 551.48 196.02
018-210-068-000 1.0000 551.48 196.02
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 29 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-220-001-000 1.0000 551.48 196.02
018-220-002-000 1.0000 551.48 196.02
018-220-003-000 1.0000 551.48 196.02
018-220-004-000 1.0000 551.48 196.02
018-220-005-000 1.0000 551.48 196.02
018-220-006-000 1.0000 551.48 196.02
018-220-007-000 1.0000 551.48 196.02
018-220-008-000 1.0000 551.48 196.02
018-220-009-000 1.0000 551.48 196.02
018-220-010-000 1.0000 551.48 196.02
018-220-011-000 1.0000 551.48 196.02
018-220-012-000 1.0000 551.48 196.02
018-220-013-000 1.0000 551.48 196.02
018-220-014-000 1.0000 551.48 196.02
018-220-015-000 1.0000 551.48 196.02
018-220-016-000 1.0000 551.48 196.02
018-220-017-000 1.0000 551.48 196.02
018-220-018-000 1.0000 551.48 196.02
018-220-019-000 1.0000 551.48 196.02
018-220-020-000 1.0000 551.48 196.02
018-220-021-000 1.0000 551.48 196.02
018-220-022-000 1.0000 551.48 196.02
018-220-023-000 1.0000 551.48 196.02
018-220-024-000 1.0000 551.48 196.02
018-220-025-000 1.0000 551.48 196.02
018-220-026-000 1.0000 551.48 196.02
018-220-027-000 1.0000 551.48 196.02
018-220-028-000 1.0000 551.48 196.02
018-220-029-000 1.0000 551.48 196.02
018-220-030-000 1.0000 551.48 196.02
018-220-031-000 1.0000 551.48 196.02
018-220-032-000 1.0000 551.48 196.02
018-220-033-000 1.0000 551.48 196.02
018-220-034-000 1.0000 551.48 196.02
018-220-035-000 1.0000 551.48 196.02
018-220-036-000 1.0000 551.48 196.02
018-220-037-000 1.0000 551.48 196.02
018-220-038-000 1.0000 551.48 196.02
018-220-039-000 1.0000 551.48 196.02
018-220-040-000 1.0000 551.48 196.02
018-220-041-000 1.0000 551.48 196.02
018-220-042-000 1.0000 551.48 196.02
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 30 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-220-043-000 1.0000 551.48 196.02
018-220-044-000 1.0000 551.48 196.02
018-220-045-000 1.0000 551.48 196.02
018-220-046-000 1.0000 551.48 196.02
018-220-047-000 1.0000 551.48 196.02
018-220-048-000 1.0000 551.48 196.02
018-220-049-000 1.0000 551.48 196.02
018-220-050-000 1.0000 551.48 196.02
018-220-051-000 1.0000 551.48 196.02
018-220-052-000 1.0000 551.48 196.02
018-220-053-000 1.0000 551.48 196.02
018-220-055-000 1.0000 551.48 196.02
018-220-056-000 1.0000 551.48 196.02
018-220-057-000 1.0000 551.48 196.02
018-220-058-000 1.0000 551.48 196.02
018-220-059-000 1.0000 551.48 196.02
018-220-060-000 1.0000 551.48 196.02
018-220-061-000 1.0000 551.48 196.02
018-220-062-000 1.0000 551.48 196.02
018-220-063-000 1.0000 551.48 196.02
018-220-064-000 1.0000 551.48 196.02
018-220-065-000 1.0000 551.48 196.02
018-220-066-000 1.0000 551.48 196.02
018-220-067-000 1.0000 551.48 196.02
018-220-068-000 1.0000 551.48 196.02
018-220-069-000 1.0000 551.48 196.02
018-220-070-000 1.0000 551.48 196.02
018-220-071-000 1.0000 551.48 196.02
018-220-072-000 1.0000 551.48 196.02
018-220-073-000 1.0000 551.48 196.02
018-220-074-000 1.0000 551.48 196.02
018-220-075-000 1.0000 551.48 196.02
018-220-076-000 1.0000 551.48 196.02
018-220-077-000 1.0000 551.48 196.02
018-220-078-000 1.0000 551.48 196.02
018-220-079-000 1.0000 551.48 196.02
018-220-080-000 1.0000 551.48 196.02
018-220-081-000 1.0000 551.48 196.02
018-220-082-000 1.0000 551.48 196.02
018-220-083-000 1.0000 551.48 196.02
018-220-084-000 1.0000 551.48 196.02
018-220-085-000 1.0000 551.48 196.02
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 31 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-220-086-000 1.0000 551.48 196.02
018-220-087-000 1.0000 551.48 196.02
018-220-088-000 1.0000 551.48 196.02
018-230-001-000 1.0000 551.48 196.02
018-230-002-000 1.0000 551.48 196.02
018-230-003-000 1.0000 551.48 196.02
018-230-004-000 1.0000 551.48 196.02
018-230-005-000 1.0000 551.48 196.02
018-230-006-000 1.0000 551.48 196.02
018-230-007-000 1.0000 551.48 196.02
018-230-008-000 1.0000 551.48 196.02
018-230-009-000 1.0000 551.48 196.02
018-230-010-000 1.0000 551.48 196.02
018-230-011-000 1.0000 551.48 196.02
018-230-012-000 1.0000 551.48 196.02
018-230-013-000 1.0000 551.48 196.02
018-230-014-000 1.0000 551.48 196.02
018-230-015-000 1.0000 551.48 196.02
018-230-016-000 1.0000 551.48 196.02
018-230-017-000 1.0000 551.48 196.02
018-230-018-000 1.0000 551.48 196.02
018-230-019-000 1.0000 551.48 196.02
018-230-020-000 1.0000 551.48 196.02
018-230-021-000 1.0000 551.48 196.02
018-230-022-000 1.0000 551.48 196.02
018-230-023-000 1.0000 551.48 196.02
018-230-024-000 1.0000 551.48 196.02
018-230-025-000 1.0000 551.48 196.02
018-230-026-000 1.0000 551.48 196.02
018-230-027-000 1.0000 551.48 196.02
018-230-028-000 1.0000 551.48 196.02
018-230-029-000 1.0000 551.48 196.02
018-230-030-000 1.0000 551.48 196.02
018-230-031-000 1.0000 551.48 196.02
018-230-032-000 1.0000 551.48 196.02
018-230-033-000 1.0000 551.48 196.02
018-230-034-000 1.0000 551.48 196.02
018-230-035-000 1.0000 551.48 196.02
018-230-036-000 1.0000 551.48 196.02
018-230-037-000 1.0000 551.48 196.02
018-230-038-000 1.0000 551.48 196.02
018-230-039-000 1.0000 551.48 196.02
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 32 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-230-040-000 1.0000 551.48 196.02
018-230-041-000 1.0000 551.48 196.02
018-230-042-000 1.0000 551.48 196.02
018-230-043-000 1.0000 551.48 196.02
018-230-044-000 1.0000 551.48 196.02
018-230-045-000 1.0000 551.48 196.02
018-230-046-000 1.0000 551.48 196.02
018-230-047-000 1.0000 551.48 196.02
018-230-048-000 1.0000 551.48 196.02
018-230-049-000 1.0000 551.48 196.02
018-230-050-000 1.0000 551.48 196.02
018-230-051-000 1.0000 551.48 196.02
018-230-052-000 1.0000 551.48 196.02
018-230-053-000 1.0000 551.48 196.02
018-230-054-000 1.0000 551.48 196.02
018-230-055-000 1.0000 551.48 196.02
018-230-056-000 1.0000 551.48 196.02
018-230-057-000 1.0000 551.48 196.02
018-230-058-000 1.0000 551.48 196.02
018-230-059-000 1.0000 551.48 196.02
018-230-060-000 1.0000 551.48 196.02
018-230-061-000 1.0000 551.48 196.02
018-230-062-000 1.0000 551.48 196.02
018-230-063-000 1.0000 551.48 196.02
018-230-064-000 1.0000 551.48 196.02
018-230-065-000 1.0000 551.48 196.02
018-230-066-000 1.0000 551.48 196.02
018-240-001-000 1.0000 551.48 196.02
018-240-002-000 1.0000 551.48 196.02
018-240-003-000 1.0000 551.48 196.02
018-240-004-000 1.0000 551.48 196.02
018-240-005-000 1.0000 551.48 196.02
018-240-006-000 1.0000 551.48 196.02
018-240-007-000 1.0000 551.48 196.02
018-240-008-000 1.0000 551.48 196.02
018-240-009-000 1.0000 551.48 196.02
018-240-010-000 1.0000 551.48 196.02
018-240-011-000 1.0000 551.48 196.02
018-240-012-000 1.0000 551.48 196.02
018-240-013-000 1.0000 551.48 196.02
018-240-014-000 1.0000 551.48 196.02
018-240-015-000 1.0000 551.48 196.02
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 33 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-240-016-000 1.0000 551.48 196.02
018-240-017-000 1.0000 551.48 196.02
018-240-018-000 1.0000 551.48 196.02
018-240-019-000 1.0000 551.48 196.02
018-240-020-000 1.0000 551.48 196.02
018-240-021-000 1.0000 551.48 196.02
018-240-022-000 1.0000 551.48 196.02
018-240-023-000 1.0000 551.48 196.02
018-240-024-000 1.0000 551.48 196.02
018-240-025-000 1.0000 551.48 196.02
018-240-026-000 1.0000 551.48 196.02
018-240-027-000 1.0000 551.48 196.02
018-240-028-000 1.0000 551.48 196.02
018-240-029-000 1.0000 551.48 196.02
018-240-030-000 1.0000 551.48 196.02
018-240-031-000 1.0000 551.48 196.02
018-240-032-000 1.0000 551.48 196.02
018-240-033-000 1.0000 551.48 196.02
018-240-034-000 1.0000 551.48 196.02
018-240-035-000 1.0000 551.48 196.02
018-240-036-000 1.0000 551.48 196.02
018-240-037-000 1.0000 551.48 196.02
018-240-038-000 1.0000 551.48 196.02
018-240-039-000 1.0000 551.48 196.02
018-240-040-000 1.0000 551.48 196.02
018-240-041-000 1.0000 551.48 196.02
018-240-042-000 1.0000 551.48 196.02
018-240-043-000 1.0000 551.48 196.02
018-240-044-000 1.0000 551.48 196.02
018-240-045-000 1.0000 551.48 196.02
018-240-046-000 1.0000 551.48 196.02
018-240-047-000 1.0000 551.48 196.02
018-240-048-000 1.0000 551.48 196.02
018-240-049-000 1.0000 551.48 196.02
018-240-050-000 1.0000 551.48 196.02
018-240-051-000 1.0000 551.48 196.02
018-240-052-000 1.0000 551.48 196.02
018-240-053-000 1.0000 551.48 196.02
018-240-054-000 1.0000 551.48 196.02
018-240-055-000 1.0000 551.48 196.02
018-240-056-000 1.0000 551.48 196.02
018-240-057-000 1.0000 551.48 196.02
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 34 of 57 04/22/2025 02:37:26PM

City of Dinuba
Parkside-Muirfield LLAD No. 08-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
018-240-058-000 1.0000 551.48 196.02
018-240-059-000 1.0000 551.48 196.02
018-240-060-000 1.0000 551.48 196.02
018-240-061-000 1.0000 551.48 196.02
018-240-062-000 1.0000 551.48 196.02
018-240-063-000 1.0000 551.48 196.02
018-240-064-000 1.0000 551.48 196.02
018-240-065-000 1.0000 551.48 196.02
018-240-066-000 1.0000 551.48 196.02
018-240-067-000 1.0000 551.48 196.02
018-240-068-000 1.0000 551.48 196.02
018-240-069-000 1.0000 551.48 196.02
018-240-070-000 1.0000 551.48 196.02
018-240-071-000 1.0000 551.48 196.02
018-240-072-000 1.0000 551.48 196.02
018-240-073-000 1.0000 551.48 196.02
018-240-074-000 1.0000 551.48 196.02
018-240-075-000 1.0000 551.48 196.02
018-240-076-000 1.0000 551.48 196.02
018-240-077-000 1.0000 551.48 196.02
356 Accounts 356.0000 $69,783.12
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 35 of 57 04/22/2025 02:37:26PM

City of Dinuba
Peachwood Village Subdivision AD No. 90-02
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-390-001-000 1.0000 $320.44 $320.44
014-390-002-000 1.0000 320.44 320.44
014-390-003-000 1.0000 320.44 320.44
014-390-004-000 1.0000 320.44 320.44
014-390-005-000 1.0000 320.44 320.44
014-390-006-000 1.0000 320.44 320.44
014-390-007-000 1.0000 320.44 320.44
014-390-008-000 1.0000 320.44 320.44
014-390-009-000 1.0000 320.44 320.44
014-390-010-000 1.0000 320.44 320.44
014-390-011-000 1.0000 320.44 320.44
014-390-012-000 1.0000 320.44 320.44
014-390-013-000 1.0000 320.44 320.44
014-390-014-000 1.0000 320.44 320.44
014-390-015-000 1.0000 320.44 320.44
014-390-016-000 1.0000 320.44 320.44
014-390-017-000 1.0000 320.44 320.44
014-390-018-000 1.0000 320.44 320.44
014-390-019-000 1.0000 320.44 320.44
014-390-020-000 1.0000 320.44 320.44
014-390-021-000 1.0000 320.44 320.44
014-390-022-000 1.0000 320.44 320.44
014-390-023-000 1.0000 320.44 320.44
014-390-024-000 1.0000 320.44 320.44
014-390-025-000 1.0000 320.44 320.44
014-390-026-000 1.0000 320.44 320.44
014-390-027-000 1.0000 320.44 320.44
014-390-028-000 1.0000 320.44 320.44
014-390-029-000 1.0000 320.44 320.44
014-390-030-000 1.0000 320.44 320.44
014-390-031-000 1.0000 320.44 320.44
014-390-032-000 1.0000 320.44 320.44
014-390-033-000 1.0000 320.44 320.44
014-390-034-000 1.0000 320.44 320.44
014-390-035-000 1.0000 320.44 320.44
014-390-036-000 1.0000 320.44 320.44
014-390-037-000 1.0000 320.44 320.44
014-390-038-000 1.0000 320.44 320.44
014-390-039-000 1.0000 320.44 320.44
014-390-040-000 1.0000 320.44 320.44
014-390-041-000 1.0000 320.44 320.44
014-390-042-000 1.0000 320.44 320.44
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 36 of 57 04/22/2025 02:37:26PM

City of Dinuba
Peachwood Village Subdivision AD No. 90-02
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-390-043-000 1.0000 320.44 320.44
014-400-001-000 1.0000 320.44 320.44
014-400-002-000 1.0000 320.44 320.44
014-400-003-000 1.0000 320.44 320.44
014-400-004-000 1.0000 320.44 320.44
014-400-005-000 1.0000 320.44 320.44
014-400-006-000 1.0000 320.44 320.44
014-400-007-000 1.0000 320.44 320.44
014-400-008-000 1.0000 320.44 320.44
014-400-009-000 1.0000 320.44 320.44
014-400-010-000 1.0000 320.44 320.44
014-400-011-000 1.0000 320.44 320.44
014-400-012-000 1.0000 320.44 320.44
014-400-013-000 1.0000 320.44 320.44
014-400-014-000 1.0000 320.44 320.44
014-400-015-000 1.0000 320.44 320.44
014-400-016-000 1.0000 320.44 320.44
014-400-017-000 1.0000 320.44 320.44
014-400-018-000 1.0000 320.44 320.44
014-400-019-000 1.0000 320.44 320.44
014-400-020-000 1.0000 320.44 320.44
014-400-021-000 1.0000 320.44 320.44
014-400-022-000 1.0000 320.44 320.44
014-400-023-000 1.0000 320.44 320.44
014-400-024-000 1.0000 320.44 320.44
014-400-025-000 1.0000 320.44 320.44
014-400-026-000 1.0000 320.44 320.44
014-400-027-000 1.0000 320.44 320.44
014-400-028-000 1.0000 320.44 320.44
014-400-029-000 1.0000 320.44 320.44
014-400-030-000 1.0000 320.44 320.44
014-400-031-000 1.0000 320.44 320.44
014-400-032-000 1.0000 320.44 320.44
014-400-033-000 1.0000 320.44 320.44
014-400-034-000 1.0000 320.44 320.44
014-400-035-000 1.0000 320.44 320.44
014-400-036-000 1.0000 320.44 320.44
014-400-037-000 1.0000 320.44 320.44
014-400-038-000 1.0000 320.44 320.44
014-400-039-000 1.0000 320.44 320.44
014-400-040-000 1.0000 320.44 320.44
014-400-041-000 1.0000 320.44 320.44
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 37 of 57 04/22/2025 02:37:26PM

City of Dinuba
Peachwood Village Subdivision AD No. 90-02
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-400-042-000 1.0000 320.44 320.44
014-400-043-000 1.0000 320.44 320.44
014-400-044-000 1.0000 320.44 320.44
014-400-045-000 1.0000 320.44 320.44
014-400-046-000 1.0000 320.44 320.44
014-400-047-000 1.0000 320.44 320.44
014-400-048-000 1.0000 320.44 320.44
014-400-049-000 1.0000 320.44 320.44
014-400-050-000 1.0000 320.44 320.44
014-400-051-000 1.0000 320.44 320.44
014-400-052-000 1.0000 320.44 320.44
95 Accounts 95.0000 $30,441.80
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 38 of 57 04/22/2025 02:37:26PM

City of Dinuba
Sierra Heights LLAD No. 95-02
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
030-260-002-000 1.0000 $186.17 $186.16
030-260-003-000 1.0000 186.17 186.16
030-260-004-000 1.0000 186.17 186.16
030-260-005-000 1.0000 186.17 186.16
030-260-006-000 1.0000 186.17 186.16
030-260-007-000 1.0000 186.17 186.16
030-260-008-000 1.0000 186.17 186.16
030-260-009-000 1.0000 186.17 186.16
030-260-010-000 1.0000 186.17 186.16
030-260-011-000 1.0000 186.17 186.16
030-260-012-000 1.0000 186.17 186.16
030-260-013-000 1.0000 186.17 186.16
030-260-014-000 1.0000 186.17 186.16
030-260-015-000 1.0000 186.17 186.16
030-260-016-000 1.0000 186.17 186.16
030-260-017-000 1.0000 186.17 186.16
030-260-018-000 1.0000 186.17 186.16
030-260-019-000 1.0000 186.17 186.16
030-260-020-000 1.0000 186.17 186.16
030-260-021-000 1.0000 186.17 186.16
030-260-022-000 1.0000 186.17 186.16
030-260-023-000 1.0000 186.17 186.16
030-260-024-000 1.0000 186.17 186.16
030-260-025-000 1.0000 186.17 186.16
030-260-026-000 1.0000 186.17 186.16
030-260-027-000 1.0000 186.17 186.16
030-260-028-000 1.0000 186.17 186.16
030-260-029-000 1.0000 186.17 186.16
030-260-030-000 1.0000 186.17 186.16
030-260-031-000 1.0000 186.17 186.16
030-260-032-000 1.0000 186.17 186.16
030-260-033-000 1.0000 186.17 186.16
030-260-034-000 1.0000 186.17 186.16
030-260-035-000 1.0000 186.17 186.16
030-260-036-000 1.0000 186.17 186.16
030-260-037-000 1.0000 186.17 186.16
030-260-038-000 1.0000 186.17 186.16
030-260-039-000 1.0000 186.17 186.16
030-270-005-000 1.0000 186.17 186.16
030-270-006-000 1.0000 186.17 186.16
030-270-007-000 1.0000 186.17 186.16
030-270-008-000 1.0000 186.17 186.16
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 39 of 57 04/22/2025 02:37:26PM

City of Dinuba
Sierra Heights LLAD No. 95-02
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
030-270-009-000 1.0000 186.17 186.16
030-270-010-000 1.0000 186.17 186.16
030-270-011-000 1.0000 186.17 186.16
030-270-012-000 1.0000 186.17 186.16
030-270-013-000 1.0000 186.17 186.16
030-270-014-000 1.0000 186.17 186.16
030-270-015-000 1.0000 186.17 186.16
030-270-016-000 1.0000 186.17 186.16
030-270-017-000 1.0000 186.17 186.16
030-270-018-000 1.0000 186.17 186.16
030-270-019-000 1.0000 186.17 186.16
030-270-020-000 1.0000 186.17 186.16
030-270-021-000 1.0000 186.17 186.16
030-270-022-000 1.0000 186.17 186.16
030-270-023-000 1.0000 186.17 186.16
030-270-024-000 1.0000 186.17 186.16
030-270-025-000 1.0000 186.17 186.16
030-270-026-000 1.0000 186.17 186.16
030-270-027-000 1.0000 186.17 186.16
030-270-028-000 1.0000 186.17 186.16
030-270-029-000 1.0000 186.17 186.16
030-270-030-000 1.0000 186.17 186.16
030-270-031-000 1.0000 186.17 186.16
030-270-032-000 1.0000 186.17 186.16
030-270-033-000 1.0000 186.17 186.16
030-270-034-000 1.0000 186.17 186.16
030-270-035-000 1.0000 186.17 186.16
030-270-036-000 1.0000 186.17 186.16
030-270-037-000 1.0000 186.17 186.16
030-270-038-000 1.0000 186.17 186.16
030-270-039-000 1.0000 186.17 186.16
030-270-040-000 1.0000 186.17 186.16
030-270-041-000 1.0000 186.17 186.16
030-270-042-000 1.0000 186.17 186.16
030-270-043-000 1.0000 186.17 186.16
030-270-044-000 1.0000 186.17 186.16
030-270-045-000 1.0000 186.17 186.16
030-270-046-000 1.0000 186.17 186.16
030-270-047-000 1.0000 186.17 186.16
030-270-048-000 1.0000 186.17 186.16
030-270-049-000 1.0000 186.17 186.16
030-270-050-000 1.0000 186.17 186.16
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 40 of 57 04/22/2025 02:37:26PM

City of Dinuba
Sierra Heights LLAD No. 95-02
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
84 Accounts 84.0000 $15,637.44
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 41 of 57 04/22/2025 02:37:26PM

City of Dinuba
Sierra View Estates LLAD No. 06-03
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
013-120-013-000 1.0000 $295.05 $276.44
013-120-014-000 1.0000 295.05 276.44
013-120-015-000 1.0000 295.05 276.44
013-120-016-000 1.0000 295.05 276.44
013-120-017-000 1.0000 295.05 276.44
013-120-018-000 1.0000 295.05 276.44
013-120-019-000 1.0000 295.05 276.44
013-120-020-000 1.0000 295.05 276.44
013-120-021-000 1.0000 295.05 276.44
013-120-022-000 1.0000 295.05 276.44
013-120-023-000 1.0000 295.05 276.44
013-120-024-000 1.0000 295.05 276.44
013-120-025-000 1.0000 295.05 276.44
013-120-026-000 1.0000 295.05 276.44
013-120-027-000 1.0000 295.05 276.44
013-120-030-000 1.0000 295.05 276.44
013-120-031-000 1.0000 295.05 276.44
013-120-032-000 1.0000 295.05 276.44
013-120-033-000 1.0000 295.05 276.44
013-120-034-000 1.0000 295.05 276.44
013-120-035-000 1.0000 295.05 276.44
013-120-036-000 1.0000 295.05 276.44
013-120-037-000 1.0000 295.05 276.44
013-120-038-000 1.0000 295.05 276.44
013-120-039-000 1.0000 295.05 276.44
25 Accounts 25.0000 $6,911.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 42 of 57 04/22/2025 02:37:26PM

City of Dinuba
Stony Creek LLAD No. 06-04
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
030-260-048-000 1.0000 $316.50 $175.20
030-260-049-000 1.0000 316.50 175.20
030-260-050-000 1.0000 316.50 175.20
030-260-051-000 1.0000 316.50 175.20
030-260-052-000 1.0000 316.50 175.20
030-260-053-000 1.0000 316.50 175.20
030-260-054-000 1.0000 316.50 175.20
030-260-055-000 1.0000 316.50 175.20
030-260-056-000 1.0000 316.50 175.20
030-260-057-000 1.0000 316.50 175.20
030-260-058-000 1.0000 316.50 175.20
11 Accounts 11.0000 $1,927.20
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 43 of 57 04/22/2025 02:37:26PM

City of Dinuba
Sugar Plum - Villagio LLAD No. 06-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-500-001-000 1.0000 $303.16 $140.56
014-500-002-000 1.0000 303.16 140.56
014-500-003-000 1.0000 303.16 140.56
014-500-004-000 1.0000 303.16 140.56
014-500-005-000 1.0000 303.16 140.56
014-500-006-000 1.0000 303.16 140.56
014-500-007-000 1.0000 303.16 140.56
014-500-008-000 1.0000 303.16 140.56
014-500-009-000 1.0000 303.16 140.56
014-500-010-000 1.0000 303.16 140.56
014-500-011-000 1.0000 303.16 140.56
014-500-012-000 1.0000 303.16 140.56
014-500-013-000 1.0000 303.16 140.56
014-500-014-000 1.0000 303.16 140.56
014-500-015-000 1.0000 303.16 140.56
014-500-016-000 1.0000 303.16 140.56
014-500-017-000 1.0000 303.16 140.56
014-500-018-000 1.0000 303.16 140.56
014-500-019-000 1.0000 303.16 140.56
014-500-020-000 1.0000 303.16 140.56
014-500-021-000 1.0000 303.16 140.56
014-500-022-000 1.0000 303.16 140.56
014-500-023-000 1.0000 303.16 140.56
014-500-024-000 1.0000 303.16 140.56
014-500-025-000 1.0000 303.16 140.56
014-500-026-000 1.0000 303.16 140.56
014-500-027-000 1.0000 303.16 140.56
014-500-028-000 1.0000 303.16 140.56
014-500-029-000 1.0000 303.16 140.56
014-500-030-000 1.0000 303.16 140.56
014-500-031-000 1.0000 303.16 140.56
014-500-032-000 1.0000 303.16 140.56
014-500-033-000 1.0000 303.16 140.56
014-500-034-000 1.0000 303.16 140.56
014-500-035-000 1.0000 303.16 140.56
014-500-036-000 1.0000 303.16 140.56
014-500-037-000 1.0000 303.16 140.56
014-500-038-000 1.0000 303.16 140.56
014-500-039-000 1.0000 303.16 140.56
014-500-041-000 1.0000 303.16 140.56
014-500-042-000 1.0000 303.16 140.56
014-500-043-000 1.0000 303.16 140.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 44 of 57 04/22/2025 02:37:26PM

City of Dinuba
Sugar Plum - Villagio LLAD No. 06-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-500-044-000 1.0000 303.16 140.56
014-500-045-000 1.0000 303.16 140.56
014-500-046-000 1.0000 303.16 140.56
014-500-047-000 1.0000 303.16 140.56
014-500-048-000 1.0000 303.16 140.56
014-500-049-000 1.0000 303.16 140.56
014-500-050-000 1.0000 303.16 140.56
014-500-051-000 1.0000 303.16 140.56
014-500-052-000 1.0000 303.16 140.56
014-500-053-000 1.0000 303.16 140.56
014-500-054-000 1.0000 303.16 140.56
014-500-055-000 1.0000 303.16 140.56
014-500-056-000 1.0000 303.16 140.56
014-500-057-000 1.0000 303.16 140.56
014-500-058-000 1.0000 303.16 140.56
014-500-059-000 1.0000 303.16 140.56
014-500-060-000 1.0000 303.16 140.56
014-500-061-000 1.0000 303.16 140.56
014-500-062-000 1.0000 303.16 140.56
014-500-063-000 1.0000 303.16 140.56
014-500-064-000 1.0000 303.16 140.56
014-500-065-000 1.0000 303.16 140.56
014-500-066-000 1.0000 303.16 140.56
014-500-067-000 1.0000 303.16 140.56
014-500-068-000 1.0000 303.16 140.56
014-500-069-000 1.0000 303.16 140.56
014-500-070-000 1.0000 303.16 140.56
014-500-071-000 1.0000 303.16 140.56
014-500-072-000 1.0000 303.16 140.56
014-500-073-000 1.0000 303.16 140.56
014-500-074-000 1.0000 303.16 140.56
014-500-075-000 1.0000 303.16 140.56
014-500-076-000 1.0000 303.16 140.56
014-500-077-000 1.0000 303.16 140.56
014-500-078-000 1.0000 303.16 140.56
014-500-079-000 1.0000 303.16 140.56
014-570-001-000 1.0000 303.16 140.56
014-570-002-000 1.0000 303.16 140.56
014-570-003-000 1.0000 303.16 140.56
014-570-004-000 1.0000 303.16 140.56
014-570-005-000 1.0000 303.16 140.56
014-570-006-000 1.0000 303.16 140.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 45 of 57 04/22/2025 02:37:26PM

City of Dinuba
Sugar Plum - Villagio LLAD No. 06-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-570-007-000 1.0000 303.16 140.56
014-570-008-000 1.0000 303.16 140.56
014-570-009-000 1.0000 303.16 140.56
014-570-010-000 1.0000 303.16 140.56
014-570-011-000 1.0000 303.16 140.56
014-570-012-000 1.0000 303.16 140.56
014-570-013-000 1.0000 303.16 140.56
014-570-014-000 1.0000 303.16 140.56
014-570-015-000 1.0000 303.16 140.56
014-570-016-000 1.0000 303.16 140.56
014-570-017-000 1.0000 303.16 140.56
014-570-018-000 1.0000 303.16 140.56
014-570-019-000 1.0000 303.16 140.56
014-570-020-000 1.0000 303.16 140.56
014-570-021-000 1.0000 303.16 140.56
014-570-022-000 1.0000 303.16 140.56
014-570-023-000 1.0000 303.16 140.56
014-570-024-000 1.0000 303.16 140.56
014-570-025-000 1.0000 303.16 140.56
014-570-026-000 1.0000 303.16 140.56
014-570-027-000 1.0000 303.16 140.56
014-570-028-000 1.0000 303.16 140.56
014-570-029-000 1.0000 303.16 140.56
014-570-030-000 1.0000 303.16 140.56
014-570-031-000 1.0000 303.16 140.56
014-570-032-000 1.0000 303.16 140.56
014-570-033-000 1.0000 303.16 140.56
014-570-034-000 1.0000 303.16 140.56
014-570-035-000 1.0000 303.16 140.56
014-570-036-000 1.0000 303.16 140.56
014-570-037-000 1.0000 303.16 140.56
014-570-038-000 1.0000 303.16 140.56
014-570-039-000 1.0000 303.16 140.56
014-570-040-000 1.0000 303.16 140.56
014-570-041-000 1.0000 303.16 140.56
014-570-042-000 1.0000 303.16 140.56
014-570-043-000 1.0000 303.16 140.56
014-570-044-000 1.0000 303.16 140.56
014-570-045-000 1.0000 303.16 140.56
014-570-046-000 1.0000 303.16 140.56
014-570-047-000 1.0000 303.16 140.56
014-570-048-000 1.0000 303.16 140.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 46 of 57 04/22/2025 02:37:26PM

City of Dinuba
Sugar Plum - Villagio LLAD No. 06-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-570-049-000 1.0000 303.16 140.56
014-570-050-000 1.0000 303.16 140.56
014-570-051-000 1.0000 303.16 140.56
014-570-052-000 1.0000 303.16 140.56
014-570-053-000 1.0000 303.16 140.56
014-570-054-000 1.0000 303.16 140.56
014-570-055-000 1.0000 303.16 140.56
014-570-056-000 1.0000 303.16 140.56
014-570-057-000 1.0000 303.16 140.56
014-570-058-000 1.0000 303.16 140.56
014-570-059-000 1.0000 303.16 140.56
014-570-060-000 1.0000 303.16 140.56
014-570-061-000 1.0000 303.16 140.56
014-570-062-000 1.0000 303.16 140.56
014-570-063-000 1.0000 303.16 140.56
014-570-064-000 1.0000 303.16 140.56
014-570-065-000 1.0000 303.16 140.56
143 Accounts 143.0000 $20,100.08
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 47 of 57 04/22/2025 02:37:26PM

City of Dinuba
Tierra Vista Phase I AD No. 95-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
013-110-003-000 1.0000 $275.17 $275.16
013-110-004-000 1.0000 275.17 275.16
013-110-005-000 1.0000 275.17 275.16
013-110-006-000 1.0000 275.17 275.16
013-110-007-000 1.0000 275.17 275.16
013-110-008-000 1.0000 275.17 275.16
013-110-009-000 1.0000 275.17 275.16
013-110-010-000 1.0000 275.17 275.16
013-110-011-000 1.0000 275.17 275.16
013-110-012-000 1.0000 275.17 275.16
013-110-013-000 1.0000 275.17 275.16
013-110-014-000 1.0000 275.17 275.16
013-110-015-000 1.0000 275.17 275.16
013-110-016-000 1.0000 275.17 275.16
013-110-017-000 1.0000 275.17 275.16
013-110-018-000 1.0000 275.17 275.16
013-110-019-000 1.0000 275.17 275.16
013-110-020-000 1.0000 275.17 275.16
013-110-021-000 1.0000 275.17 275.16
013-110-022-000 1.0000 275.17 275.16
013-110-023-000 1.0000 275.17 275.16
013-120-004-000 1.0000 275.17 275.16
013-120-005-000 1.0000 275.17 275.16
013-120-006-000 1.0000 275.17 275.16
013-120-007-000 1.0000 275.17 275.16
013-120-008-000 1.0000 275.17 275.16
013-120-009-000 1.0000 275.17 275.16
013-120-010-000 1.0000 275.17 275.16
013-120-011-000 1.0000 275.17 275.16
013-120-012-000 1.0000 275.17 275.16
30 Accounts 30.0000 $8,254.80
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 48 of 57 04/22/2025 02:37:26PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-390-044-000 1.0000 $635.75 $361.78
014-390-045-000 1.0000 635.75 361.78
014-390-046-000 1.0000 635.75 361.78
014-390-047-000 1.0000 635.75 361.78
014-390-048-000 1.0000 635.75 361.78
014-390-049-000 1.0000 635.75 361.78
014-390-050-000 1.0000 635.75 361.78
014-390-051-000 1.0000 635.75 361.78
014-390-052-000 1.0000 635.75 361.78
014-390-053-000 1.0000 635.75 361.78
014-390-054-000 1.0000 635.75 361.78
014-390-055-000 1.0000 635.75 361.78
014-480-001-000 1.0000 635.75 361.78
014-480-002-000 1.0000 635.75 361.78
014-480-003-000 1.0000 635.75 361.78
014-480-004-000 1.0000 635.75 361.78
014-480-005-000 1.0000 635.75 361.78
014-480-006-000 1.0000 635.75 361.78
014-480-007-000 1.0000 635.75 361.78
014-480-008-000 1.0000 635.75 361.78
014-480-009-000 1.0000 635.75 361.78
014-480-010-000 1.0000 635.75 361.78
014-480-011-000 1.0000 635.75 361.78
014-480-012-000 1.0000 635.75 361.78
014-480-013-000 1.0000 635.75 361.78
014-480-014-000 1.0000 635.75 361.78
014-510-001-000 1.0000 635.75 361.78
014-510-002-000 1.0000 635.75 361.78
014-510-003-000 1.0000 635.75 361.78
014-510-004-000 1.0000 635.75 361.78
014-510-005-000 1.0000 635.75 361.78
014-510-006-000 1.0000 635.75 361.78
014-510-007-000 1.0000 635.75 361.78
014-510-008-000 1.0000 635.75 361.78
014-510-009-000 1.0000 635.75 361.78
014-510-010-000 1.0000 635.75 361.78
014-510-011-000 1.0000 635.75 361.78
014-510-012-000 1.0000 635.75 361.78
014-510-013-000 1.0000 635.75 361.78
014-510-014-000 1.0000 635.75 361.78
014-510-015-000 1.0000 635.75 361.78
014-510-016-000 1.0000 635.75 361.78
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 49 of 57 04/22/2025 02:37:26PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-510-017-000 1.0000 635.75 361.78
014-510-018-000 1.0000 635.75 361.78
014-510-019-000 1.0000 635.75 361.78
014-510-020-000 1.0000 635.75 361.78
014-510-021-000 1.0000 635.75 361.78
014-510-022-000 1.0000 635.75 361.78
014-510-023-000 1.0000 635.75 361.78
014-510-024-000 1.0000 635.75 361.78
014-510-026-000 1.0000 635.75 361.78
014-510-027-000 1.0000 635.75 361.78
014-510-028-000 1.0000 635.75 361.78
014-510-030-000 1.0000 635.75 361.78
014-510-031-000 1.0000 635.75 361.78
014-510-032-000 1.0000 635.75 361.78
014-510-033-000 1.0000 635.75 361.78
014-510-034-000 1.0000 635.75 361.78
014-510-035-000 1.0000 635.75 361.78
014-510-036-000 1.0000 635.75 361.78
014-510-037-000 1.0000 635.75 361.78
014-510-038-000 1.0000 635.75 361.78
014-510-039-000 1.0000 635.75 361.78
014-510-040-000 1.0000 635.75 361.78
014-510-041-000 1.0000 635.75 361.78
014-510-042-000 1.0000 635.75 361.78
014-510-043-000 1.0000 635.75 361.78
014-510-044-000 1.0000 635.75 361.78
014-510-045-000 1.0000 635.75 361.78
014-510-046-000 1.0000 635.75 361.78
014-510-047-000 1.0000 635.75 361.78
014-510-048-000 1.0000 635.75 361.78
014-510-049-000 1.0000 635.75 361.78
014-510-050-000 1.0000 635.75 361.78
014-510-051-000 1.0000 635.75 361.78
014-510-052-000 1.0000 635.75 361.78
014-510-053-000 1.0000 635.75 361.78
014-510-054-000 1.0000 635.75 361.78
014-510-055-000 1.0000 635.75 361.78
014-510-056-000 1.0000 635.75 361.78
014-510-057-000 1.0000 635.75 361.78
014-510-058-000 1.0000 635.75 361.78
014-510-059-000 1.0000 635.75 361.78
014-510-060-000 1.0000 635.75 361.78
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 50 of 57 04/22/2025 02:37:26PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-510-061-000 1.0000 635.75 361.78
014-510-062-000 1.0000 635.75 361.78
014-510-063-000 1.0000 635.75 361.78
014-510-064-000 1.0000 635.75 361.78
014-510-065-000 1.0000 635.75 361.78
014-510-066-000 1.0000 635.75 361.78
014-510-067-000 1.0000 635.75 361.78
014-510-068-000 1.0000 635.75 361.78
014-510-069-000 1.0000 635.75 361.78
014-510-070-000 1.0000 635.75 361.78
014-510-071-000 1.0000 635.75 361.78
014-510-072-000 1.0000 635.75 361.78
014-510-073-000 1.0000 635.75 361.78
014-510-074-000 1.0000 635.75 361.78
014-510-075-000 1.0000 635.75 361.78
014-510-076-000 1.0000 635.75 361.78
014-510-077-000 1.0000 635.75 361.78
014-520-001-000 1.0000 635.75 361.78
014-520-002-000 1.0000 635.75 361.78
014-520-003-000 1.0000 635.75 361.78
014-520-004-000 1.0000 635.75 361.78
014-520-005-000 1.0000 635.75 361.78
014-520-006-000 1.0000 635.75 361.78
014-520-007-000 1.0000 635.75 361.78
014-520-008-000 1.0000 635.75 361.78
014-520-009-000 1.0000 635.75 361.78
014-520-010-000 1.0000 635.75 361.78
014-520-011-000 1.0000 635.75 361.78
014-520-012-000 1.0000 635.75 361.78
014-520-013-000 1.0000 635.75 361.78
014-520-014-000 1.0000 635.75 361.78
014-520-015-000 1.0000 635.75 361.78
014-520-016-000 1.0000 635.75 361.78
014-520-017-000 1.0000 635.75 361.78
014-520-020-000 1.0000 635.75 361.78
014-520-021-000 1.0000 635.75 361.78
014-520-022-000 1.0000 635.75 361.78
014-520-023-000 1.0000 635.75 361.78
014-520-024-000 1.0000 635.75 361.78
014-520-025-000 1.0000 635.75 361.78
014-520-031-000 1.0000 635.75 361.78
014-520-032-000 1.0000 635.75 361.78
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 51 of 57 04/22/2025 02:37:26PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-520-033-000 1.0000 635.75 361.78
014-520-034-000 1.0000 635.75 361.78
014-520-035-000 1.0000 635.75 361.78
014-520-036-000 1.0000 635.75 361.78
014-520-037-000 1.0000 635.75 361.78
014-520-038-000 1.0000 635.75 361.78
014-520-039-000 1.0000 635.75 361.78
014-520-040-000 1.0000 635.75 361.78
014-520-041-000 1.0000 635.75 361.78
014-520-042-000 1.0000 635.75 361.78
014-520-043-000 1.0000 635.75 361.78
014-520-044-000 1.0000 635.75 361.78
014-520-045-000 1.0000 635.75 361.78
014-520-046-000 1.0000 635.75 361.78
014-520-047-000 1.0000 635.75 361.78
014-520-048-000 1.0000 635.75 361.78
014-520-049-000 1.0000 635.75 361.78
014-520-064-000 1.0000 635.75 361.78
014-520-065-000 1.0000 635.75 361.78
014-520-066-000 1.0000 635.75 361.78
014-520-067-000 1.0000 635.75 361.78
014-520-068-000 1.0000 635.75 361.78
014-520-069-000 1.0000 635.75 361.78
014-520-070-000 1.0000 635.75 361.78
014-520-071-000 1.0000 635.75 361.78
014-520-072-000 1.0000 635.75 361.78
014-520-073-000 1.0000 635.75 361.78
014-520-074-000 1.0000 635.75 361.78
014-520-075-000 1.0000 635.75 361.78
014-520-076-000 1.0000 635.75 361.78
014-520-077-000 1.0000 635.75 361.78
014-520-078-000 1.0000 635.75 361.78
014-520-079-000 1.0000 635.75 361.78
014-520-080-000 1.0000 635.75 361.78
014-530-002-000 1.0000 635.75 361.78
014-530-009-000 1.0000 635.75 361.78
014-530-010-000 1.0000 635.75 361.78
014-530-011-000 1.0000 635.75 361.78
014-530-012-000 1.0000 635.75 361.78
014-530-013-000 1.0000 635.75 361.78
014-530-014-000 1.0000 635.75 361.78
014-530-015-000 1.0000 635.75 361.78
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 52 of 57 04/22/2025 02:37:26PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-530-016-000 1.0000 635.75 361.78
014-530-017-000 1.0000 635.75 361.78
014-530-018-000 1.0000 635.75 361.78
014-530-019-000 1.0000 635.75 361.78
014-530-020-000 1.0000 635.75 361.78
014-530-021-000 1.0000 635.75 361.78
014-530-022-000 1.0000 635.75 361.78
014-530-023-000 1.0000 635.75 361.78
014-530-024-000 1.0000 635.75 361.78
014-530-025-000 1.0000 635.75 361.78
014-530-026-000 1.0000 635.75 361.78
014-530-027-000 1.0000 635.75 361.78
014-530-028-000 1.0000 635.75 361.78
014-530-029-000 1.0000 635.75 361.78
014-530-030-000 1.0000 635.75 361.78
014-530-031-000 1.0000 635.75 361.78
014-530-032-000 1.0000 635.75 361.78
014-530-033-000 1.0000 635.75 361.78
014-530-054-000 1.0000 635.75 361.78
014-530-055-000 1.0000 635.75 361.78
014-530-056-000 1.0000 635.75 361.78
014-530-057-000 1.0000 635.75 361.78
014-530-058-000 1.0000 635.75 361.78
014-530-059-000 1.0000 635.75 361.78
014-530-060-000 1.0000 635.75 361.78
014-530-061-000 1.0000 635.75 361.78
014-530-062-000 1.0000 635.75 361.78
014-530-063-000 1.0000 635.75 361.78
014-530-064-000 1.0000 635.75 361.78
014-530-065-000 1.0000 635.75 361.78
014-530-066-000 1.0000 635.75 361.78
014-530-067-000 1.0000 635.75 361.78
014-530-068-000 1.0000 635.75 361.78
014-530-069-000 1.0000 635.75 361.78
014-530-070-000 1.0000 635.75 361.78
014-530-071-000 1.0000 635.75 361.78
014-530-072-000 1.0000 635.75 361.78
014-530-073-000 1.0000 635.75 361.78
014-530-074-000 1.0000 635.75 361.78
014-530-075-000 1.0000 635.75 361.78
014-530-076-000 1.0000 635.75 361.78
014-540-001-000 1.0000 635.75 361.78
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 53 of 57 04/22/2025 02:37:26PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-540-002-000 1.0000 635.75 361.78
014-540-003-000 1.0000 635.75 361.78
014-540-004-000 1.0000 635.75 361.78
014-540-005-000 1.0000 635.75 361.78
014-540-006-000 1.0000 635.75 361.78
014-540-007-000 1.0000 635.75 361.78
014-540-008-000 1.0000 635.75 361.78
014-540-009-000 1.0000 635.75 361.78
014-540-010-000 1.0000 635.75 361.78
014-540-011-000 1.0000 635.75 361.78
014-540-012-000 1.0000 635.75 361.78
014-540-013-000 1.0000 635.75 361.78
014-540-014-000 1.0000 635.75 361.78
014-540-015-000 1.0000 635.75 361.78
014-540-016-000 1.0000 635.75 361.78
014-540-017-000 1.0000 635.75 361.78
014-540-018-000 1.0000 635.75 361.78
014-540-019-000 1.0000 635.75 361.78
014-540-020-000 1.0000 635.75 361.78
014-540-021-000 1.0000 635.75 361.78
014-540-022-000 1.0000 635.75 361.78
014-540-023-000 1.0000 635.75 361.78
014-540-024-000 1.0000 635.75 361.78
014-540-025-000 1.0000 635.75 361.78
014-540-026-000 1.0000 635.75 361.78
014-540-027-000 1.0000 635.75 361.78
014-540-028-000 1.0000 635.75 361.78
014-540-029-000 1.0000 635.75 361.78
014-540-030-000 1.0000 635.75 361.78
014-540-031-000 1.0000 635.75 361.78
014-540-032-000 1.0000 635.75 361.78
014-540-033-000 1.0000 635.75 361.78
014-540-034-000 1.0000 635.75 361.78
014-540-035-000 1.0000 635.75 361.78
014-540-036-000 1.0000 635.75 361.78
014-540-037-000 1.0000 635.75 361.78
014-540-038-000 1.0000 635.75 361.78
014-540-039-000 1.0000 635.75 361.78
014-540-040-000 1.0000 635.75 361.78
014-540-041-000 1.0000 635.75 361.78
014-550-001-000 1.0000 635.75 361.78
014-550-002-000 1.0000 635.75 361.78
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 54 of 57 04/22/2025 02:37:26PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-550-003-000 1.0000 635.75 361.78
014-550-004-000 1.0000 635.75 361.78
014-550-005-000 1.0000 635.75 361.78
014-550-006-000 1.0000 635.75 361.78
014-550-007-000 1.0000 635.75 361.78
014-550-008-000 1.0000 635.75 361.78
014-550-009-000 1.0000 635.75 361.78
014-550-010-000 1.0000 635.75 361.78
014-550-011-000 1.0000 635.75 361.78
014-550-012-000 1.0000 635.75 361.78
014-550-013-000 1.0000 635.75 361.78
014-550-014-000 1.0000 635.75 361.78
014-550-015-000 1.0000 635.75 361.78
014-550-016-000 1.0000 635.75 361.78
014-550-017-000 1.0000 635.75 361.78
014-550-018-000 1.0000 635.75 361.78
014-550-020-000 1.0000 635.75 361.78
014-550-021-000 1.0000 635.75 361.78
014-550-022-000 1.0000 635.75 361.78
014-550-023-000 1.0000 635.75 361.78
014-550-024-000 1.0000 635.75 361.78
014-550-025-000 1.0000 635.75 361.78
014-550-026-000 1.0000 635.75 361.78
014-550-027-000 1.0000 635.75 361.78
014-550-028-000 1.0000 635.75 361.78
014-550-029-000 1.0000 635.75 361.78
014-550-030-000 1.0000 635.75 361.78
014-550-031-000 1.0000 635.75 361.78
014-550-033-000 1.0000 635.75 361.78
014-550-034-000 1.0000 635.75 361.78
014-550-035-000 1.0000 635.75 361.78
014-550-036-000 1.0000 635.75 361.78
014-550-037-000 1.0000 635.75 361.78
014-550-038-000 1.0000 635.75 361.78
014-550-039-000 1.0000 635.75 361.78
014-550-040-000 1.0000 635.75 361.78
014-550-041-000 1.0000 635.75 361.78
014-550-042-000 1.0000 635.75 361.78
014-550-043-000 1.0000 635.75 361.78
014-550-044-000 1.0000 635.75 361.78
014-550-045-000 1.0000 635.75 361.78
014-550-046-000 1.0000 635.75 361.78
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 55 of 57 04/22/2025 02:37:26PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-550-047-000 1.0000 635.75 361.78
014-550-048-000 1.0000 635.75 361.78
014-550-049-000 1.0000 635.75 361.78
014-550-050-000 1.0000 635.75 361.78
014-550-051-000 1.0000 635.75 361.78
014-550-052-000 1.0000 635.75 361.78
014-550-053-000 1.0000 635.75 361.78
014-550-054-000 1.0000 635.75 361.78
014-550-055-000 1.0000 635.75 361.78
014-550-056-000 1.0000 635.75 361.78
014-550-057-000 1.0000 635.75 361.78
014-550-058-000 1.0000 635.75 361.78
014-550-060-000 1.0000 635.75 361.78
014-550-061-000 34.0000 635.75 12,300.52
014-550-062-000 1.0000 635.75 361.78
014-550-063-000 1.0000 635.75 361.78
014-550-064-000 1.0000 635.75 361.78
014-560-001-000 1.0000 635.75 361.78
014-560-002-000 1.0000 635.75 361.78
014-560-003-000 1.0000 635.75 361.78
014-560-004-000 1.0000 635.75 361.78
014-560-005-000 1.0000 635.75 361.78
014-560-006-000 1.0000 635.75 361.78
014-560-007-000 1.0000 635.75 361.78
014-560-008-000 1.0000 635.75 361.78
014-560-009-000 1.0000 635.75 361.78
014-560-010-000 1.0000 635.75 361.78
014-560-011-000 1.0000 635.75 361.78
014-580-001-000 1.0000 635.75 361.78
014-580-002-000 1.0000 635.75 361.78
014-580-003-000 1.0000 635.75 361.78
014-580-004-000 1.0000 635.75 361.78
014-580-005-000 1.0000 635.75 361.78
014-580-006-000 1.0000 635.75 361.78
014-580-007-000 1.0000 635.75 361.78
014-580-008-000 1.0000 635.75 361.78
014-580-009-000 1.0000 635.75 361.78
014-580-010-000 1.0000 635.75 361.78
014-580-011-000 1.0000 635.75 361.78
014-580-012-000 1.0000 635.75 361.78
014-580-013-000 1.0000 635.75 361.78
014-580-014-000 1.0000 635.75 361.78
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 56 of 57 04/22/2025 02:37:26PM

City of Dinuba
Viscaya I &II LLAD No. 09-01
Final Billing Detail Report for Fiscal Year 2025/26
APN BU Max Rate Grand Total
014-580-015-000 1.0000 635.75 361.78
014-580-016-000 1.0000 635.75 361.78
014-580-017-000 1.0000 635.75 361.78
014-580-018-000 1.0000 635.75 361.78
014-580-019-000 1.0000 635.75 361.78
014-580-020-000 1.0000 635.75 361.78
014-580-021-000 1.0000 635.75 361.78
014-580-022-000 1.0000 635.75 361.78
014-580-023-000 1.0000 635.75 361.78
014-580-024-000 1.0000 635.75 361.78
014-580-025-000 1.0000 635.75 361.78
014-580-026-000 1.0000 635.75 361.78
014-580-027-000 1.0000 635.75 361.78
014-580-028-000 1.0000 635.75 361.78
014-580-029-000 1.0000 635.75 361.78
014-580-030-000 1.0000 635.75 361.78
014-580-031-000 1.0000 635.75 361.78
014-580-032-000 1.0000 635.75 361.78
014-580-033-000 1.0000 635.75 361.78
014-580-034-000 1.0000 635.75 361.78
014-580-035-000 1.0000 635.75 361.78
014-580-036-000 1.0000 635.75 361.78
014-580-037-000 1.0000 635.75 361.78
014-580-038-000 1.0000 635.75 361.78
014-580-039-000 1.0000 635.75 361.78
014-580-040-000 1.0000 635.75 361.78
014-580-041-000 1.0000 635.75 361.78
014-580-042-000 1.0000 635.75 361.78
014-580-043-000 1.0000 635.75 361.78
014-580-044-000 1.0000 635.75 361.78
014-580-045-000 1.0000 635.75 361.78
014-580-046-000 1.0000 635.75 361.78
368 Accounts 401.0000 $145,073.78
2,016.7959 $505,873.44 1,959 Total Accounts
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 57 of 57 04/22/2025 02:37:26PM

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 61 APPENDIX B: BOUNDARY MAPS
The Assessment Diagrams have been submitted to, and are on file with, the City Clerk in the format required under the provisions of the 1972 Act. The lines and dimensions of each assessable parcel, as shown on the maps of the County Assessor for the current year, are made part of this Engineer’s Report by reference. Boundary maps for each assessment district referenced within the report have been included on the following pages.

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G
014-360-084
014-360-067
014-360-074
014-360-075
014-360-073
014-360-083
014-360-035
014-360-044
014-360-036
014-360-060
014-360-065
014-360-045
014-360-034
014-360-061
014-360-076
014-360-041
014-360-050 014-360-039
014-360-043
014-360-048
014-360-072
014-360-082 014-360-042
014-360-070
014-360-078
014-360-071
014-360-051
014-360-046
014-360-079
014-360-081
014-360-038
014-360-080
014-360-047
014-360-077
014-360-052 014-360-037
014-360-049 014-360-040
014-360-068
014-360-053
014-360-056
014-360-057
014-360-059
014-360-058
014-360-069
014-360-062
014-360-066
014-360-055
014-360-063
014-360-064
014-360-054
014-360-032
014-360-033
N Lillie Ave
W Pamela Ln
N Lyndsay Way
N Kel yl Dr
W Franklin Way
W Adelaide Way
I
Legend
Country Club Boundary

G G G G
G G G G Detention Basin
Country Club Parcels
Parcel Base
Dinuba - AD 89-01 Country Club Estates

014-380-018
014-380-007
014-380-010
014-380-033
014-380-008
014-380-009
014-380-001
014-380-013
014-380-012
014-380-002
014-380-003
014-380-005
014-380-004
014-380-011 014-380-006
014-380-032
014-380-016
014-380-015
N
Eucl di Ave
Euclid Cir W Euclid Cir
I
Legend
Harvest Estates Boundary
Harvest Estates Parcels
Parcel Base
Dinuba - AD 90-01 Harvest Estates

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G

G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G G N Lillie Ave
Alice Ave
Vernazza Ave
Saginaw Ave
N Lyndsay Way
W North Way
Ashley Ave
Pacific Circle Dr
Jade Ct
N Kel yl Dr
Ryrie Dr
Bergenia Ct
Florence Ave
Nutcracker Ave
Peachcreek Ave
Saginaw Ave
I W North Way
Legend
Peachwood Boundary

G G G G
G G G G Detention Basin
Peachwood Parcels
Parcel Base
Dinuba - AD 90-02 Peachwood

N NEWTON DR N NEWTON DR

N V LI LA

AVE N VILLA
AVE

E GERALD AVE

BRYAN AVE
BIR
CH
N C
R
AWFO

RD AVE N C
R
AWFO
RD AVE

E SEQUOIA DR

E SEQUOIA DR
N SY
C
A
M
O
RE DR
FIG

E HOLLOW WAY
O
A
K
D
R

E RAMBLEWOOD DR
N CEDA
R LN

N HAYES AVE N HAYES AVE

E NEBRASKA AVE

E NEBRASKA AVE

E DAVIS DR

E DAVIS DR E DAVIS DR

E DAVIS DR
N M
A
R
K DR

N NICHOLS AVE
N LINC

OLN AVE N LINC

OLN AVE
FO

OTHILL AVE O
A
K

E SAGINAW AVE

E SAGINAW AVE

E SAGINAW AVE

E NORTHRIDGE DR

N EATON AVE N EATON AVE

E LINZMEIER DR

E LINZMEIER DR

N NICHOLS AVE

E ROE AVE

E MILLWOOD DR

E RAMBLEWOOD CT

E MILLWOOD DR
N M
C

K NI LEY
CT
N NANC
Y
WAY
CEDAR

E BRIARWOOD DR
N ALEX
ANDR
A DR
N M
C
KINLEY
AVE

N WHITNEY
AVE
N VER
M

ONT AVE

N MICHELLE DR

N JEFFREY DR

MARKS CT

MALSCH STRASSE

N BATES AVE

N N CI HOLS AVE
N CEDA
R LN

E BEL AIRE DR
N VER
M

ONT AVE

E HOLLOW WAY

TUSCANY DR

E RAMBLEWOOD DR

E VILLAGE DR
Legend
Nebraska Boundary
Nebraska Parcels
I Parcel Base
Dinuba - AD 92-01 Nebraska Page 217 of 354
030-250-015
030-250-075
030-250-077
030-250-076
030-250-016
030-250-014
030-250-074
030-250-073
030-250-038
030-250-079
030-250-037
030-250-044
030-250-072
030-250-045
030-250-030
030-250-031
030-250-034
030-250-052030-250-051
030-250-033
030-250-001
030-250-032
030-250-046
030-250-024
030-250-048
030-250-080
030-250-050
030-250-078
030-250-036
030-250-018
030-250-017
030-250-049
030-250-035
030-250-083
030-250-047
030-250-039
030-250-025
030-250-061
030-250-043
030-250-053
030-250-012
030-250-029
030-250-082
030-250-020 030-250-081
030-250-013
030-250-019
030-250-007
030-250-004
030-250-005
030-250-022
030-250-006
030-250-021
030-250-062
030-250-008
030-250-023
030-250-003
030-250-040
030-250-002
030-250-011
030-250-087
030-250-009
030-250-041
030-250-010
030-250-059
030-250-086
030-250-058
030-250-088
030-250-056
030-250-060
030-250-057
030-250-055
030-250-085
030-250-054
030-250-042
030-250-027
030-250-068
030-250-028
030-250-070
030-250-026
030-250-069
030-250-067
030-250-071
030-250-065
030-250-063
030-250-064
030-250-066
Rd 84
E Kamm Ave
E Marshall Ave S Col el ge Ave
E la Vista Ave
S Wright St
O St
S Johnson Ave
Grace Ln
S Caile St
S Johnson Ave
I
Legend
Marshall Acres Boundary
Marshall Acres Parcels
Parcel Base
Dinuba - AD 93-01 Marshall Acres

013-120-007 013-120-009
013-110-021
013-110-016
013-120-008
013-110-019
013-110-020
013-110-017
013-110-018
013-110-003
013-110-010 013-110-013
013-110-014 013-110-023
013-110-022
013-120-006
013-120-010
013-110-015
013-110-012
013-120-011
013-110-011
013-110-008
013-110-007
013-110-006
013-110-005
013-110-004
013-120-012
013-110-009
013-120-004
013-120-005
E Gerald Ave
N
Crawford Ave
Cherie Ann Ave
Bryan Ave
I
Legend
Tierra Vista Boundary
Tierra Vista Parcels
Parcel Base
Dinuba - AD 95-01 Tierra Vista

Phase 2
Phase 1
010
030
031
009
011
039
002 019
025
029
016 023
021
026
018
013
022 017
015 024
020
012 014 008
038
004
003
005 036
007
033
037
006 035
034
028
027
032
Lois Ln
Grace Ln
Exie Ln
Sue Ave
S
Greene Ave
Violet Ln
S
Wright St
Violet Ave
Kimberly Ave
E la Vista Ave
E Marshall Ave
Katelyn Ave
Payan Ave
Penny Ln
Kimberly Ave
I
Legend
Sierra Heights Phase 2 Boundary
Sierra Heights Boundary
Sierra Heights Parcels
Parcels outside Phase 1 Boundary, but levied
Parcel Base
Dinuba - AD 95-02 Sierra Heights

030-270-061
030-270-067
030-270-068
030-270-060
030-270-066
030-270-091
030-270-076
030-270-083 030-270-082
030-270-084
030-270-085
030-270-086
030-270-087
030-270-089
030-270-088
030-270-090
030-270-075
030-270-051
030-270-069
030-270-081
030-270-080
030-270-079
030-270-070
030-270-078
030-270-077
030-270-071
030-270-072
030-270-073
030-270-074
030-270-059
030-270-062
030-270-058
030-270-057030-270-056
030-270-055
030-270-054
030-270-053
030-270-052
030-270-063
030-270-064
030-270-065
Lois Ln
Exie Ln
Co Rte J19
Payan Ave
Grace Ln
Penny Ln
I
Legend
Alta Mission Boundary
Alta Mission Parcels
Parcel Base
Dinuba - AD 98-01 Alta Mission

! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
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! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
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! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
014-460-050
014-460-048
014-460-025
014-460-023
014-470-006
014-460-008
014-460-024
014-460-010
014-470-001
014-470-002
014-460-009
014-470-007
014-460-040
014-460-018
014-460-026
014-460-001
014-460-011
014-470-003 014-470-004
014-460-019
014-460-034
014-460-020
014-460-032
014-460-021
014-460-017
014-470-005
014-460-004
014-460-038
014-460-003
014-460-028
014-460-027
014-460-037
014-460-039
014-460-007
014-460-029
014-460-002
014-460-036
014-460-035
014-460-005
014-460-006
014-460-033
014-460-031
014-460-030
014-460-016
014-460-015014-460-014
014-460-013014-460-012
W el Monte Way
Englehart Ave
W Adelaide Way
W Pamela Ln
Morn ni gs di e Dr
W
Osage Cir
E
Osage Cir
S Osage Cir
Red Robin Dr
W
Kelly Dr
I
Legend
Morningside Phase 1 Boundary
! ! !
! ! !
! ! !
Morningside Phase 1 Lot 48
Morningside Parcels
Parcel Base
Dinuba - AD 98-02 Morningside

RED
R

OB NI D
R

QUAIL RUN D
R

W A D E L A I D E W A Y

W P A M E L A L N

ENGLEHA
RT AVE

W KELLY DR
N M
O

RNINGS DI E D
R
N M
O

RNINGS DI E D
R
014-470-043
014-470-047
014-470-046
014-470-014
014-470-021
014-470-097 014-470-032
014-470-085
014-470-061
014-470-064
014-470-089
014-470-038
014-470-049
014-470-059
014-470-096
014-470-035
014-470-013
014-470-063
014-470-048
014-470-050
014-470-033
014-470-039
014-470-065
014-470-051
014-470-012
014-470-023
014-470-082
014-470-009
014-470-045
014-470-058
014-470-080
014-470-090
014-470-015
014-470-017
014-470-066
014-470-016
014-470-018
014-470-034
014-470-067
014-470-057
014-470-092
014-470-081
014-470-094
014-470-076
014-470-095
014-470-010
014-470-020
014-470-054
014-470-068
014-470-044
014-470-024
014-470-040
014-470-086
014-470-055
014-470-042
014-470-079
014-470-019
014-470-099
014-470-022
014-470-053
014-470-027
014-470-030
014-470-069
014-470-084
014-470-078
014-470-026
014-470-087
014-470-091
014-470-011
014-470-062
014-470-060
014-470-041
014-470-072
014-470-074
014-470-073
014-470-088
014-470-025
014-470-093
014-470-036
014-470-083
014-470-052
014-470-077
014-470-071
014-470-075
014-470-037
014-470-098
014-470-070
014-470-031
Legend
Morningside Phase 2 Boundary
Morningside Phase 2 Parcels (formerly Lot 48)
Morningside Phase 2 Parcels
I Parcel Base
014-470-101
Dinuba - AD 99-01 Morningside Phase 2 Page 223 of 354
Villagio
Sugar Plum
007
004
058
001
002
003
059
054 063
043
008
057
056
060
055
061
062
030
062
053 054 061
050 057 058
064
022
065
055
051
060
056
063
059 064
017
071
042
044
049
029
070
028
069
031
026
068
027
067
045 046
026
006
066
025
027
065
022 021
024
023
053
039
001
028
029
030
025
024
023
049
047
048
032
011
072
002
003
004
005
018
019
009
020 052
016
073
010
038
074
050
075 041
012
076
013
077
078
014 079
015
031
039
037
036
035
040
041
034
042
033
043
044
045
046
038
037
036
035
034
005
033
032
047
048
012
011
021
006
007
008
009
010
013
014
015
016
017
018
019
020
W North Way
Saginaw Ave
Englehart Ave
Vernazza Ave
Florence Ave
N Lyndsay Way
Nutcracker Ave
Peachcreek Ave
N Lillie Ave
N Kel yl Dr
Morningside Dr
Dumpling Ave
S ei na Ave
Pear Ave
Ven ci e Ave
Ryrie Dr
Pacific Circle Dr
Rd 72 Rd 7
I 2
Legend
Villagio Boundary
Sugar Plum Boundary
Sugar Plum Missing Parcels
Sugar Plum-Villagio Parcels
Parcel Base
Dinuba - AD 06-01 Sugar Plum-Villagio

017-163-002 017-163-003
017-163-011
017-163-004 017-163-005
017-163-017
017-163-006
017-163-016
017-163-007 017-163-008
017-163-015
017-163-010
017-163-014 017-163-013 017-163-012
017-163-009
S P St
S O St
W Ventura St
W Mono St
I
Legend
CitrusHeightsBoundary
CitrusHeightsParcels
ParcelBase
Dinuba-AD06-02CitrusHeights

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G

G G G G G G G G G G G G
013-120-013
013-120-027013-120-023
013-120-022
013-120-021
013-120-020
013-120-024
013-120-019
013-120-018
013-120-017
013-120-030
013-120-026
013-120-025
013-120-016
013-120-015
013-120-014
013-120-039
013-120-038
013-120-037
013-120-036
013-120-035
013-120-034
013-120-033
013-120-032
013-120-031
013-120-028
013-120-029
Lauren Ave
Clora Ann Ave
Cher ei Ann Ave
I
Legend
Sierra View Boundary

G G G G
G G G G Sierra View Detention Basin
Sierra View Parcels
Parcel Base
Dinuba - AD 06-03 Sierra View Estates

030-260-058
030-260-057
030-260-056
030-260-055
030-260-054
030-260-053
030-260-052
030-260-051
030-260-050
030-260-049
030-260-048
S
Greene Ave
Sue Ave
Grace Ln
Katelyn Ave Kimberly Ave
I
Legend
Stony Creek Boundary
Stony Creek Parcels
Parcel Base
Dinuba - AD 06-04 Stony Creek

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G

G G G G G G G G G G G G G
!
! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
! ! ! ! ! ! ! ! ! !
! !
! ! ! ! ! ! !
! ! ! ! ! !
E Sierra Way
S
Crawford Ave
Randle Ave
E Golden Way
el Paso Ave
San Antonio Ave
Golden Way
Waldo Way
San Antonio Way
Laredo St
Merrill Ave
A
marillo St
Sierra Way
Odessa St
Muirfield Phase I
Muirfield Phase II
Parkside
I
Legend
Parkside Boundary
! !
! !
Muirfield Phase I Boundary
Muirfield Phase II Boundary

G G G G

G G G G

G G G G
Park-Dentention Basin
Parkside Parcels
Muirfield Phase I Parcels
Muirfield Phase II Parcels
Parcel Base
Dinuba - AD 08-01 Parkside-Muirfield

Alta Ave N Al at Ave Co Hwy J19
N Euclid Ave
W Nebraska Ave
Viscaya Ave
Rosemary Ave
Bellis Ave
Saginaw Ave
Ashley Ave
Arno Rd
Cara Rd
Lindera Ave
Davis Ave
Veronica Ave
Viscaya Pkwy
Brent Rd
T mi o ht y Ave
Lavender Ave
Hea ht er Ave
Daisy Ct
Vernazza Ave
N Lillie Ave
N Lyndsay Way
Alice Ave
Poppy Ave
Lilac Ln
Aster Ct
Pacific Circle Dr
Florence Ave
Euclid Cir
Nutcracker Ave
Daisy Cir
Jade Ct
Lynn Ave
Nicole
Peachcreek Ave
Tulip Cir
Dumpling Ave
Pear Ave
Primrose Ave
Jasmine Ave
Veronica Cir
Ryrie Dr
E Nebraska Ave
Arla Rd
Reina Dr
Dahlia Ct
Gardenia Ave
Bergenia Ct Ave 424
Lavender Ave
Saginaw Ave
I
Legend
Viscaya Boundary
Viscaya Missing Parcels
Viscaya Parcels
Parcel Base
Dinuba - AD 09-01 Viscaya

014-113-008
014-113-009
014-113-012
014-101-013
014-101-012
014-113-011
014-113-010
014-113-013
014-101-014
014-101-015
014-113-014
014-113-015
014-113-016
014-113-017
014-113-018
N L ni co nl Ave
N
McK ni el y Ave
E Linzmeier Dr
E Linzmeier Dr
I
Legend
Lincoln McKinley Boundary
Lincoln McKinley Missing Parcel
Lincoln-McKinley Parcels
Parcel Base
Dinuba - AD 10-02 Lincoln-McKinley

City of Dinuba
2025/26 Engineer’s Report – Landscape and Lighting Assessment Districts 62 APPENDIX C: MAPS OF IMPROVEMENTS
The following pages contain maps of each assessment district referenced within this report, showing the location and type of the improvements funded by the assessments.

Note: The Nebraska district has undergone one parcel change and is notated on that map.

E Kamm Ave
E Golden Way
el Paso Ave
Co Rte J40
San Antonio Ave
S Crawford Ave
Laredo St
A
marillo St
S Evans Dr
E College Ln
Odessa St
Crawford Ave
2nd Ave
1st Ave
Dewhirst Dr
I
Legend
Parkside Village StreetLights
Parkside Village Masonry Walls
Parkside Village Landscaping
Parkside Village Detention Basin
Parkside Village Parcels
Parcel Base
City of Dinuba - Parkside Village Improvements

!(
!(
!(
!( !(
!(
!(
!(
014-360-084
014-360-067
014-360-074
014-360-075
014-360-073
014-360-083
014-360-035
014-360-044
014-360-036
014-360-060
014-360-065
014-360-045
014-360-034
014-360-061
014-360-076
014-360-041
014-360-050 014-360-039
014-360-043
014-360-048
014-360-072
014-360-082 014-360-042
014-360-070
014-360-078
014-360-071
014-360-051
014-360-046
014-360-079
014-360-081
014-360-038
014-360-080
014-360-047
014-360-077
014-360-052 014-360-037
014-360-049 014-360-040
014-360-068
014-360-053
014-360-056
014-360-057
014-360-059
014-360-058
014-360-069
014-360-062
014-360-066
014-360-055
014-360-063
014-360-064
014-360-054
014-360-032
014-360-033
N Lillie Ave
W Pamela Ln
W el Monte Way
N Lyndsay Way
N Kel yl Dr
W Franklin Way
W Adelaide Way
I
Legend
!( CountryClub_StreetLights
CountryClub_MasonryWall
CountryClub_Landscaping
CountryClub_DetentionPond
Country Club Parcels
Parcel Base
Dinuba - AD 89-01 Country Club Estates Improvements

!(
!(
!(
!(
!(
014-380-018
014-380-007
014-380-010
014-380-033
014-380-008
014-380-009
014-380-001
014-380-013
014-380-012
014-380-002
014-380-003
014-380-005
014-380-004
014-380-011 014-380-006
014-380-032
014-380-016
014-380-015
N Eucl di Ave
Euclid Cir W Euclid Cir
I
Legend
!( Harvest_StreetLights
Harvest Estates Parcels
Parcel Base
Dinuba - AD 90-01 Harvest Estates Improvements

!(
!(
!(
!(
!(
!(
!(
!(
!(
!(
!(
!(
!(
!(
!(
!(
N Lillie Ave
Alice Ave
W North Way
Vernazza Ave
N Lyndsay Way
Saginaw Ave
Pacific Circle Dr
Morningside Dr
N Kelly Dr
Pear Ave
Ashley Ave
Ryrie Dr
Florence Ave
Nutcracker Ave
Peachcreek Ave
Bergenia Ct
W North Way
Saginaw Ave
I
Dinuba - AD 90-02 Peachwood Improvements
Legend
!( Peachwood_StreetLights
Peachwood_ChainLinkFence
Peachwood_MasonryWall
Peachwood_Landscaping
Peachwood_DetentionBasin
Peachwood Parcels
Parcel Base

Alta Ave N Al at Ave
E Davis Dr
E Saginaw Ave
Co Hwy J19
E Nebraska Ave
N Crawford Ave
E Sequoia Dr
N Newton Dr
N Hayes Ave
Davis Dr
N Villa Ave N Vil al St
E Northridge Dr
Hayes Ave
N Bates Ave
E
E Gerald Ave
Linzmeier Dr
N Eaton Ave
Oak Dr
Sequoia Dr
N Lincoln Ave
Briarwood Dr
E Millwood Dr
Malsch Strasse
N Cedar Ln
N Mark D
V
r
illage Dr
E Bel Aire Dr
Northridge Dr
E Roe Ave
Tuscany Dr
Marks Ct
Mark Dr
N McK ni el y Ave
N Whitney Ave
N Sycamore Dr
E Hollow Way
Jeffrey Dr
E Ramblewood Dr
N Ve mr ont Ave
Hollow Way
Rene Dr
N N ci ho sl Ave
N Charles St
Eaton Ave
Ches nt ut Ln
N Michelle Dr
N Nancy Ct
Chr si ot pher Dr
Ave 420
Lincoln Ave
Amber
Foothill Dr
N McK ni el y Ct
Bryan Ave
N Eaton Ave N Eaton Ave
E Linzmeier Dr N L ni co nl Ave
N Vil al Ave
E Ramblewood Dr
N N ci ho sl Ave
014-080-097
014-080-086
014-440-001
014-080-090
014-080-089
014-080-091
014-410-047
I
Legend
!( Nebraska_StreetLights
Nebraska_MasonryWall
NebraskaPark_ChainLinkFence1
NebraskaPark_DetentionBasin1
NebraskaPark_ChainLinkFence2
" " " "
" " " "
" " " "
NebraskaPark_DetentionBasin2
NebraskaPark_Park
Nebraska_Landscaping
Nebraska Parcels
Parcel Base
Dinuba - AD 92-01 Nebraska Park Improvements

030-250-015
030-250-075
030-250-077
030-250-076
030-250-016
030-250-014
030-250-074
030-250-073
030-250-038
030-250-079
030-250-037
030-250-044
030-250-072
030-250-045
030-250-030
030-250-031
030-250-034
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E Marshall Ave S Col el ge Ave
O St
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S Wright St
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Dinuba - AD 93-01 Marshall Acres Improvements

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Dinuba - AD 95-02 Sierra Heights Improvements

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Dinuba - AD 98-01 Alta Mission Improvements

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W el Monte Way
Englehart Ave
W Adelaide Way
W Pamela Ln
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Dinuba - AD 98-02 Morningside Phase 1 Improvements

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Nutcracker Ave
Peachcreek Ave
Florence Ave
N Lillie Ave
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Dumpling Ave
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Kelly Dr
S ei na Ave
Pear Ave
Venice Ave
Ryrie Dr
Pacific Circle Dr
Peachtree Ave
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S Crawford Ave
E Golden Way
el Paso Ave
Randle Ave
2nd Ave
San Antonio Ave
E Academy Way
E Whittaker Way
Golden Way
Asa Gray Way
Waldo Way
Dunbar Way
Brown Way
E dl er Ave
Laredo St
San Antonio Way
Cameron Way
Ho dl en Ave
Kei ht Ave
Leconte Ave
Merrill Ave
Sierra Way
Harr mi an Ave
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marillo St
Roosevelt Way
S F al ke St
S Umbrella St
S Milsap Ave
Burns Ave
S Short Ave
S Myrt el Ave
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E College Ln
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Dinuba - AD 08-01 Parkside-Muirfield Improvements

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N Euclid Ave
V si caya Ave
Rosemary Ave
Englehart Ave
Bellis Ave
Saginaw Ave
W Nebraska Ave
Ashley Ave
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Saginaw Ave
W Nebraska Ave
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Dinuba - AD 10-02 Lincoln-McKinley Improvements

City Council Staff Report
Department: ADMINISTRATIVE

SERVICES
June 10, 2025
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
By: Karina Solis, Administrative Services Director
Subject: Resolution No. 2025-31 Adopting the Fiscal Year 2025/26 Operating Budget and Capital Improvement Program and Adjustments to the Fiscal Year 2024/25 Budget; and Resolution No. 2025-32 Adopting the Fiscal Year 2025/26 GANN Appropriations Limit (KS)
RECOMMENDATION:

Council to conduct a public hearing and take the following actions by separate motions:

1. Adopt Resolution No. 2025-31 approving the Fiscal Year 2025/26 Operating Budget and Capital Improvement Program and adjustments to the Fiscal Year 2024/25 budget; and

2. Adopt Resolution No. 2025-32 establishing the Appropriations (GANN) Limit for Fiscal Year 2025/26
EXECUTIVE SUMMARY:

The preliminary budget for fiscal year 2025/26 was presented to City Council during two work sessions on May 13 and May 27, 2025. The proposed budget for fiscal year 2025/26 is submitted for Council's consideration. The budget, including all fund types, is projected to total $118 million. This budget reflects the Council’s goals and objectives and provides the necessary funding so that the organization maintains core public service levels.

OUTSTANDING ISSUES:

None.

DISCUSSION:

The proposed FY 2025/26 budget is presented for Council's review and adoption. The fiscal year 2025/26 budget reflects an ongoing investment in critical infrastructure, organizational capacity, and quality of life improvements consistent with the City

Council goals. The proposed budget is prepared with the ultimate goal of ensuring that the organization is ready and prepared to continue providing and delivering the highest level of core services to the community. The proposed FY 2025/26 budget reflects a combination of needs from all departments, including requests from the City Council to ensure that the organization is providing the highest level of service and constantly improving the quality of life for the community. Some budget highlights include:
• Overall budget, including all fund types and capital projects, is projected at $118 million.
• The General Fund, which funds core services such as police and fire, includes operating expenditures of $18.6 million with operating revenues of $19 million resulting in a projected surplus of $407,000.
• Sales tax revenues remain the largest revenue source in the general fund, which are projected to be $6.7 million.
• The fund balance in the General Fund Reserves is projected to total $27.6 million at fiscal year-end 2024/25.

The total 2025/26 proposed City-wide budget is $118,479,645. Expenditures by fund type are summarized below:

General Fund - Operating $ 18,591,638
General Fund - One-time expenditures $ 260,907
Enterprise Funds $ 22,722,190
Enterprise Funds - One-time expenditures $ 3,026,954
Special Revenue Funds $ 13,165,134
Special Revenue Funds - One-time expenditures $ 2,506,160 Internal Service $ 7,808,457
Capital Projects $ 47,113,796
Debt Service $ 3,284,409
$118,479,645

General Fund
The General Fund accounts for core public services such as Police, Fire, Parks and Recreation, Administration and Finance. The General Fund is primarily funded by general tax revenues with the largest source coming from sales tax even after the California Department of Tax and Fee Administration (CDTFA) audit resulted in a significant reduction in sales tax. The proposed total General Fund operating revenues are $18,998,293 and operating expenditures are $18,591,638. It is anticipated that the fund will have an operating surplus of $406,655.

In addition to the City’s projected $18.6 million in ongoing operating expenses for fiscal year 2025/26, the proposed budget allocates an additional $261,000 for various onetime costs. These funds will support facility upgrades, public safety initiatives, community events, and equipment improvements. Since these are one-time expenditures, they are not anticipated to recur in future budgets and are aimed at

meeting immediate needs or enhancing long-term service capabilities.

Enterprise Funds
The Enterprise, or Business Type funds, include Water, Sewer, Disposal, Ambulance and Golf Course. These funds are primarily funded by user fees. Currently the total proposed budget for these funds is $22.7 million.
• Water Fund – Operating revenues are anticipated at $4,461,179 and expenses are projected to be at $4,082,721. The $378,458 surplus will be moved into fund balance for future needs. One-time capital expenses in the water fund total $2.24 million and include an AMI receiver, water main improvements on Park Way and Whitney, a water management plan, document archiving, and a roller compactor.
• Sewer Fund – Operating revenues in the Sewer Fund are anticipated at $5,051,542 and expenses are $4,974,362, which will result in a surplus of $77,180 that will be set aside into fund balance. The proposed 2025/26 budget includes $120,000 in one-time Sewer fund expenses for a wastewater energy analysis, mandated monitoring well design, and sludge bed lining design. These will be funded from Sewer reserves.
• The Disposal fund is projected to have operating revenues of $4,018,501 and operating expenses of $4,069,624 resulting in a slight deficit of $51,123. This deficit is being offset by fund balance. In the proposed 2025/26 budget, one-time expenses include $65,000 for an operational study and $80,000 for a Skid Steer. • The revenue in the Ambulance Fund is expected to come in at $5,748,750, while operating expenses are expected to be at $5,378,979. The surplus of $25,538 will be set aside in fund balance for future needs. In fiscal year 2025/26, onetime expenses include $325,000 to complete fire department facility improvements and $15,000 toward a SCBA Fit Test Machine, with the remaining $15,000 to be covered by General Fund reserves.
• The Golf Course Fund is projected to have revenues of $4,516,628 and expenses of $3,962,099 which will result with a surplus of $554,529. One-time capital expenses for the Golf Course include replacing two HVAC units in the patio and one in the Pro Shop, along with minor renovations to on-course restrooms, patio furnishings, and course machinery.

Special and Internal Service Funds
The proposed Special Revenue Funds and Internal Service Funds budget for Fiscal year 2025/26 total $23.5 million.

The Special Revenue Funds are used to account for restricted revenues such as the Measure F, Gas Tax, COPS grant, etc. The Public Safety Measure F Fund is anticipated to have revenues of $3,595,000 and operating expenses of 3,519,474 resulting in a small surplus of $75,526.

Internal Service funds account for charges assessed internally to City departments for

operation, maintenance and replacement of vehicles and other services. These funds are derived from charges to the internal departments on a pro rata share.

Capital Projects
The ongoing Capital Project funds for Fiscal year 2025/26 total $47.1million which include local, state and federal revenues to fund infrastructure projects throughout the City. These projects reflect an ongoing commitment to improve and expand City parks, streets and other major infrastructure throughout the City.

Capital Improvement projects are critical to maintaining and improving the City's infrastructure and public facilities. A few of the top traffic and street safety projects that are continuing through fiscal year 2025/26 include the $17.2 million Active Transportation Program (ATP) Grant, the $3.5 million Corridor City-wide street Improvements, and the $1.3 million HSIP Cycle 11 grant for new traffic safety amenities throughout Dinuba. A summary of City-wide capital improvement projects is included in the attached budget document.

Resolution No. 2025-31 enclosed herein as Attachment 'A' includes a full copy of the proposed Fiscal Year 2025/26 Operating Budget as Exhibit '1' and necessary budget amendments for the Fiscal Year 2024/25 as Exhibit ‘2’.

GANN Appropriation Limit
Article XIIIB of the California Constitution requires cities to adopt annual appropriation limits as part of their budget adoption process. The City’s appropriations limit is adjusted annually, based upon inflation and population growth. The calculated appropriation limit for fiscal year 2025/26 is $30,780,068.

Resolution No. 2025-32 enclosed herein as Attachment 'B' reflects the annual appropriation limits for Fiscal Year 2025/26.

FISCAL IMPACT:

The adoption of the proposed City of Dinuba Fiscal Year 2025/26 budget sets the appropriations for the delivery of municipal services.

PUBLIC HEARING:

A notice of the hearing was published in the Mid Valley Times on May 29, 2025 and on the City of Dinuba website.

ATTACHMENTS:

1. A. Resolution No. 2025-31 FY 2025/26 Budget and Adjustments to the 2024/25 Budget; Exhibit '1' Budget Document; Exhibit '2' Budget Amendments

2. B. Resolution No. 2025-32 Adoption of Gann Limit; Exhibit '1' Gann Limit

Attachment “A”
RESOLUTION 2025-31

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
DINUBA APPROVING THE FY 2025/26 BUDGET AND APPROVING ADJUSTMENTS TO THE FISCAL YEAR 2024/25 BUDGET

The City Council of the City of Dinuba does resolve as follows:

WHEREAS, the City Council has duly considered the proposed budget and capital investment program for the City of Dinuba for FY 2025/26 attached hereto as Exhibit “1”, and
WHEREAS, the proposed budget is based upon appropriate estimates and financial planning for the City’s operations, services, and capital improvements, including adjustments to the Fiscal Year 2024/25 Budget; and
WHEREAS, this budget provides continued services at current levels to the community. This budget also includes continuation and/or completion of several projects to enhance the community; and
WHEREAS, all procedural requirements for adopting the City’s budget were fulfilled and the City Council was fully informed regarding the City’s current finances, projected revenue and financial obligations; and
WHEREAS, it is in the public interest for the City Council to adopt the budget as proposed by the City Manager.

NOW, THEREFORE, BE IT RESOLVED, that the budget for the City of Dinuba for the 2025/26 fiscal year, a summary of which is attached hereto and made a part thereof, is hereby approved.

BE IT FURTHER RESOLVED, the Capital Improvement Program has been made a part of said budget for FY 2025/26 of the Capital Investment Program and furthermore, has been adopted as a planning document.

PASSED, AND APPROVED this 10th day of June 2023, at a regular meeting of the Dinuba City Council by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_____________________________
Mayor of the City of Dinuba
ATTEST:
__________________________
City Clerk

CITY OF
DINUBA

ANNUAL BUDGET

FISCAL YEAR
2025-2026
Dinuba.org

Table of Contents
Overview
Budget Message .......................................................................................................................... 1 General Fund ............................................................................................................................... 4 Enterprise Funds .......................................................................................................................... 9 Internal Service Funds ............................................................................................................... 15 Capital Improvement Program .................................................................................................. 17 Debt Service .............................................................................................................................. 18 Budget Detail Sheets
General Fund ............................................................................................................................. 21 Enterprise Funds ........................................................................................................................ 37 Special Revenue Funds .............................................................................................................. 53 Internal Service Funds ............................................................................................................... 77 Capital Projects Funds ............................................................................................................... 83 Debt Service Funds .................................................................................................................... 87

Mayor and City Council:

The Fiscal Year 2025-26 Budget has been prepared and is submiƩed for review and acceptance by the City Council. The budget reflects a status-quo operaƟon with no major ongoing expenses included.

Despite the loss of sales tax revenues following the seƩlement with the California Department Tax and Fee AdministraƟon (CDTFA), the City was able to present a balanced budget with no reducƟons in operaƟons or staffing levels. This is a testament to the City Council’s strong fiscal discipline by not commiƫng to major recurring expenses. Moving forward, the City will need to remain diligent to ensure that revenues do not exceed expenses. However, the does project to have a healthy $27.6 million general fund reserves that can be used to cover any unexpected shorƞalls.

This year’s budget message is “Dinuba in MoƟon” reflecƟng over $57 million in capital projects slated for this summer and fall focused on street repairs and rehabilitaƟon, criƟcal infrastructure investment, and ongoing park improvements. These projects represent the Council’s commitment to ongoing investment in the community aimed at improving the quality of life for residents, ensuring adequate infrastructure, and improving exisƟng infrastructure.

Budget Highlights
Overall, the General Fund reflects revenues of $19 million and expenses of $18.6 million. The slight projected operaƟng surplus of $407,000 is a result of carefully analyzing all expenses and reducing costs in several areas across the General Fund. The need to make reducƟons in expenses was a direct result of loss sales tax revenues following the CDTFA audit. Again, the General Fund is based on conservaƟve projecƟons and status quo operaƟons with no major ongoing expenses included. This year’s budget solely focuses on one-Ɵme capital expenses based on needed investments. City staff will conƟnue to focus on ways to grow revenues in order to maintain adequate services levels and conƟnue to make strategic investments in infrastructure, faciliƟes, and personnel.

Accomplishments
In spite of the challenges brought about by several external factors in recent years, the City was able to complete or start several major capital projects, with many others planned for the coming year. The following projects reflect Dinuba in MoƟon:
 Ongoing residenƟal developments
 New 105’ Fire Ladder Truck
 Fire Training Facility
 Fire StaƟon Remodel
 Chipotle Mexican Grill, El Don Restaurant, West Coast Sourdough, Boba Bear, Jamba Juice  Entertainment Plaza RenovaƟons
 AcƟve TransportaƟon Program Safety Improvements
 Major Corridor Improvements (E. El Monte Way, Kamm, College)  W. El Monte & Road 56 Roundabout
 New neighborhood parks (Viscaya Park, Sierra View Park, Montebella Park) 1

 PotenƟal Top Tracer and mini golf course at Ridge Creek Golf Club These and other projects represent the City’s commitment to advancing projects that address deficiencies, improve safety, and help improve the community’s qualify of life.

Economic Trends
Although currently strong, the U.S. economy exhibits mixed signals, with a slight contracƟon in early 2025 and persistent inflaƟonary pressures. GDP declined by 0.3% in Quarter 1, primarily due to increased imports and reduced government spending, despite gains in investment and consumer spending. InflaƟon remains a concern, with the Consumer Price Index rising 2.3% over the past year, driven by significant increases in food and housing costs. The Federal Reserve has maintained steady interest rates, adopƟng a cauƟous stance amid ongoing economic uncertainƟes. ContribuƟng factors to the economic unease include geopoliƟcal tensions, new tariffs, and a recent downgrade of the U.S. credit raƟng. Despite these challenges, the labor market remains relaƟvely strong, with steady unemployment claims and stable retail sales. Looking ahead, forecasts suggest a slowdown in GDP growth to around 1.6% for 2025, reflecƟng the combined impact of trade policies and fiscal uncertainƟes.

California's economy is navigaƟng a complex landscape marked by robust growth in certain sectors and significant fiscal challenges for the State and local agencies. The state's gross domesƟc product (GDP) reached $3.4 trillion, reflecƟng a 3.3% increase from 2024. However, a projected $12 billion budget deficit has prompted Governor Gavin Newsom to propose measures such as freezing enrollment in Medi-Cal for undocumented immigrants and introducing premiums for exisƟng enrollees. These fiscal strains are aƩributed to factors including volaƟle stock markets, increased Medicaid costs, and the economic impact of federal tariff policies. The state's unemployment rate has risen to 5.4%, with job growth projecƟons significantly below pre-pandemic averages. Despite these challenges, California maintains its posiƟon as a global economic leader, driven by sectors such as technology, agriculture, and renewable energy.

The City of Dinuba has fared relaƟvely well despite the economic uncertainty. The city’s General Fund is the healthiest it has been. However, the reallocaƟon of sales tax revenues by the CDFTA has impacted current and future revenues the city receives from online sales tax receipts. Despite mortgage interest rates remaining high, residenƟal demand remains steady with seven subdivisions approved and in various stages of development. The once flailing MercanƟle Row Shopping Center located on the eastside of town is now more than 90% occupied with new tenants such as Superior Grocers, Sequoia Foods, Ross Dress for Less, Five Below, BrocheƩe’s, and a second Starbucks store now open for business.

The city also saw the compleƟon and start of several major capital projects to address infrastructure deficiencies or expand services.

CDFTA Audit of Online Sales Tax Revenues.

The California Department of Tax and Fee AdministraƟon (CDTFA) has completed an audit of the sales tax revenues the city receives from online or e-commerce sales. The audit resulted in a seƩlement with the CDTFA which resulted in a permanent reducƟon of revenues. The city will need to be prudent to carefully 2

balance revenues with expenditures going forward. However, as the City Council and staff have been prudent in separaƟng these funds from operaƟons, the City will be capable of managing this significant change in revenue going forward.

Looking Ahead
One of the greatest unknowns is the economic uncertainty created by reciprocal tariffs, cuts to federal agencies, and the proposed reducƟons in Medicaid as part of the ongoing budget process at the federal level. These and other acƟons place the economy at risk of a recession in the coming months. The loss of sales tax revenue following the conclusion of the CDTFA audit results in less revenue for the City to investment in the community and in the organizaƟon. The City will work diligently to explore other opƟons to grow revenues in the near and long-term. The planned capital investments in the coming year will have a posiƟve impact on the city’s road system, infrastructure, and parks.

Conclusion
The city has a great core staff that is commiƩed, caring, and responsive to the community and to each other. They are the backbone of the organizaƟon. Their service to the community is greatly appreciated.

Karina Solis and the finance team also deserve acknowledgment for their difficult task of preparing a budget that reflects the prioriƟes of the City Council and meets the operaƟonal needs of all City departments. The City Council provides the leadership and direcƟon criƟcal to seƫng the tone for the organizaƟon to succeed. Through fiscal prudence, strategic investments, and a focus on core services, the City of Dinuba conƟnues to remain “in moƟon.”
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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 $1.9 million. The proposed budget for FY 2024/25 is projecting revenues over expenditures of $407,000.

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 20,000,066 18,998,293 LESS TOTAL GENERAL FUND EXPENDITURES 18,380,659 17,279,385 18,140,601 18,079,396 18,591,638 Excess/(Deficit) 1,593,368 3,164,310 297,593 1,920,671 406,655 4

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 $451,000 in the new year due to increases in liability and property insurances and increases to contractual agreements based on CPI.
5

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 $18.6 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 $18.6 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 $61,000 less than originally adopted. For the proposed 2025/26 budget, expenses are expected to increase by $512,000 as increases to liability insurance and contracts have increased due to environmental and economic factors. However, this increase is offset by reductions in several areas, including planning contracts, the reallocation of personnel to the appropriate fund, and the elimination of business 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 1,941,389 975,791 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 63,017 60,390
Overhead/ Misc Revenues 1,390,129 1,456,948 1,199,292 1,328,198 1,233,912 Sale of land 0 0 0 0 0
Total General Fund Revenues 19,974,027 20,443,695 18,438,194 20,000,066 18,998,293 6

license fee payments to the Chamber of Commerce. As a result, the total expense is lower than what was initially presented to City Council at the Preliminary Budget Workshop on May 13, 2025.

An additional reduction of $320,000 in the General Fund is anticipated, pending approval from the school board with the transition of the After-School Program. While the City will continue to operate the program, the costs incurred for the After-School Program will be reimbursed through the Expanded Learning Opportunities Program (ELOP) resulting in savings to the General Fund.

Table 2

GENERAL FUND EXPENDITURES BY DEPARTMENT
As reflected in Table 2, the General Fund Operating Expenditures for Proposed Fiscal Year 2025/26 excluding one-time expenses and Capital Improvements total $18.6 million. The expenditures are spread over several departments, which provide core services to the community.

In addition to the City’s projected $18.6 million in ongoing operating expenses for fiscal year 2025/26, the proposed budget also includes $261,000 for several one-time expenses that support facility improvements, public safety, community events, and equipment upgrades. These onetime expenditures are not expected to continue in future years and are intended to address immediate needs or enhance long-term service delivery.
2022-23 Actual 2023-24 Actual 2024-25 Adopted
2024-25 Projected Year End
2025-26 Proposed
Description 250,029 66,291 22,000 525
Administration 893,862 619,741 637,488 607,838 594,050
General Services 2,247,370 1,932,644 2,119,272 2,130,184 2,002,395 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 2,905,378 3,120,822 Planning And Development 1,954,401 1,626,647 1,743,566 1,757,160 1,713,335 Police 6,806,320 6,791,966 7,278,410 7,257,511 7,581,380 Fire 2,808,195 2,399,666 2,257,218 2,320,540 2,418,150
Total General Fund Expenses 18,380,659 17,279,385 18,140,601 18,079,396 18,591,638 7

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
8

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 $565,000 in 2024/25 projected year-end. One-time expenses totaling $799,000 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 $378,000 (as shown in chart W1 below). One-time capital expenses in the water fund include $35,000 for another AMI Receiver, $2,110,000 for the Park Way and Whitney Water Main Improvement projects, $70,000 for the Urban Water Management and Water Shortage Contingency Plan, $10,000 for a Document Archiving Program and $10,500 for a Roller Compactor.

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
4,082,721
$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
9

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 $363,000 in operating revenues over expenses.

For the proposed 2025/26 fiscal year, a surplus of $77,000 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.

In the proposed 2025/26 budget, one-time expenses in the Sewer fund include $30,000 for a Waste Water Energy Analysis, $50,000 for the design to install four Monitoring wells per a State Mandate, and $40,000 for the design to install two Concrete Lining Sludge Beds. These nonrecurring expenses will be paid for from the Sewer fund reserves.

Chart S1
3,988,830
4,912,035 4,712,549
4,973,719 5,051,542
3,931,594
4,544,221 4,619,226 4,611,216
4,974,362
$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
10

Disposal
As shown in Chart D1, the Disposal Fund is projected to have operating expenses exceed revenues by $243,000 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 $51,000 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 which is expected to be completed in fiscal year 2025/26. In the proposed 2025/26 budget, one-time expenses include $65,000 for an operational study and $80,000 for a Skid Steer.

Chart D1
3,496,179
3,686,942
3,557,712 3,653,526
4,018,501
3,117,032
3,384,180
3,840,088 3,896,411
4,069,624
$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
11

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 $369,000. The proposed 2025/26 budget anticipates a surplus of $549,000 by the end of the current fiscal year.

One-time Capital Expenses in the Golf Course include, two replacement HVACs in the Patio and one in the Pro Shop, and several minor renovations to the on-course restrooms and patio furnishing and machinery for the Golf Course.

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
3,968,099
$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
12

Ambulance
As shown in Chart A1, operating revenues are projected to exceed operating expenses by approximately $901,000 for the 2024/25 fiscal year-end and by $370,000 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.

In fiscal year 2025/26, one-time expenses include $325,000 for the completion of the facility improvements for the fire department and $15,000 for half of the cost of a SCBA Fit Test Machine. The remaining $15,000 for the SCBA will be paid out of General Fund reserves. 13

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
5,378,979
$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
14

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 $105,000 of that fund balance and an additional $22,000 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 $4,000 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.
15

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 $113,000 from fund balance to cover expenses. In fiscal year 2025/26, an additional $192,000 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
16

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. 17

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
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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
19

20

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 ................................................................................................................. 22  Legislative Services ........................................................................................................................ 24 o City Council ....................................................................................................................... 24 o City Attorney ..................................................................................................................... 24 o City Manager ..................................................................................................................... 24  General Services ............................................................................................................................. 25  Finance Services ............................................................................................................................. 25 o Human Resources…………………………………………………………………………………………………………26  Parks & Community Services ......................................................................................................... 26  Police Services ................................................................................................................................ 30  Fire Services ................................................................................................................................... 33  Community Development Support ................................................................................................ 34 o Engineering Services ......................................................................................................... 34 o Planning Services .............................................................................................................. 34 o Code Enforcement Services .............................................................................................. 35 o Building Services ............................................................................................................... 35 o Housing Services ............................................................................................................... 36 21

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
22

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 5,000 409.5390 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 1,941,389 975,791
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
23

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 - 800.111 TRSF IN Risk 1,546
800.230 TRSF IN Water 2,383
800.231 TRSF IN Sewer 2,427
800.232 TRSF IN Disposal 2,412
800.320 TRSF IN Ambulance 60,000 60,000 60,000 60,000 64,333 800.401 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 - - - 62,000 -
229,211 284,194 97,483 152,720 73,491
20,143,238 20,660,619 18,475,287 20,234,769 19,011,394
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 15,000 690.1151 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 46,050
144,144 135,437 120,455 113,805 125,455
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 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 24

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
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 30,469 31,287 25,127 25,127 28,779
329,882 286,311 297,033 297,033 318,595
893,862 619,741 637,488 607,838 594,050
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 7,800 620.1010 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 333,428 323,552 410,000 410,000 307,000 640.1020 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 25,000 690.2010 SPC DEPT EXP Sales Tax reimbursement 9,305,652 - - - - 10,269,182 790,354 944,578 947,405 889,668
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 - - - 20,000 222,791 156,233 - - 20,000
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 55,000 3,852,978 4,464,837 2,246,429 2,556,612 637,559
14,922,515 6,135,008 3,856,060 4,169,070 2,155,395
14,922,515 6,135,008 3,856,060 4,169,070 2,155,395
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 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
25

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
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 116,136 114,131 109,001 102,195 107,401 600.1130 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 Department: 40 - Parks & Community Services
Division: 401 - Community Services
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: 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 26

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
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 2,300 610.1020 SUPPLIES Operating Supplies 8,853 12,469 9,150 9,150 52,150 610.1030 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 6,925 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 91,403 130,483
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 - - -
774,469 860,328 738,927 745,399 845,703
600.1010 EMP SRV Regular Salaries 250,148 216,990 267,410 243,294 268,377 600.1015 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 27,981 600.1081 EMP SRV PERS Unfunded Liability 45,417 34,106 19,308 18,056 20,341 600.1090 EMP SRV Social Security 443 191 206 213 213
600.1100 EMP SRV Medicare 3,861 3,416 3,974 3,686 3,990 600.1110 EMP SRV Disability/Life Insurance 6,288 6,301 6,228 5,693 6,249 600.1120 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 8,500 3,372 491,043 440,241 475,858 447,739 476,413
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 122,285 170,390 172,565 174,705 192,750 670.1070 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 - - - 342,279 468,569 386,130 401,824 423,289
Principal Pymts - Principal 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: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 27

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 8,798 4,461 8,798 - -
710.2068 PRINCIPAL Tractor 7,700 - - - -
16,498 4,461 8,798 - -
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 13,907 730.1100 CAPITAL OUTLAY IT Functionality - 11,037 - 16,417 - - 71,009 - 30,167 13,907
891,930 1,031,297 925,511 931,814 972,932
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 18,350 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: 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 28

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 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 30,000 630.1010 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 76,238
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 - - -
250,894 233,230 227,692 437,707 270,746
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 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
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 29

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
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 4,498 605.1030 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 - - - 62,000 -
730.1100 CAPITAL OUTLAY IT Functionality - 10,799 - - - - 10,799 - 62,000 -
303,009 298,119 305,527 331,198 303,233
2,727,828 2,993,110 2,970,299 3,198,295 3,190,729
600.1010 EMP SRV Regular Salaries 424,445 470,640 483,752 483,752 487,705 600.1015 EMP SRV Buy back Salaries 48,314 14,127 18,705 18,705 18,774 600.1080 EMP SRV PERS 81,405 95,545 84,621 84,621 85,444 600.1081 EMP SRV PERS Unfunded Liability 160,541 154,972 207,387 207,387 246,353 600.1100 EMP SRV Medicare 6,640 6,859 7,098 7,098 7,155 600.1110 EMP SRV Disability/Life Insurance 11,116 11,022 11,259 11,259 11,350 600.1120 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 - - - -
839,934 871,620 919,321 919,321 964,551
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 38,000 670.1040 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 83,825 107,525
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 1,156,693
600.1010 EMP SRV Regular Salaries 1,933,455 1,724,185 1,586,276 1,549,045 1,605,783 600.1015 EMP SRV Buy back Salaries 26,994 51,369 30,038 29,938 25,531 600.1020 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 - - -
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 Allocated Costs - Allocated Costs
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
Account Classification Total: Principal Pymts - Principal Payments 30

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1060 EMP SRV Holiday 95,532 79,751 99,000 99,000 93,000 600.1080 EMP SRV PERS 316,009 306,138 251,270 242,636 253,604 600.1081 EMP SRV PERS Unfunded Liability 383,316 350,453 349,362 354,433 384,921 600.1090 EMP SRV Social Security 922 3,712 4,000 - -
600.1100 EMP SRV Medicare 33,393 29,977 23,249 22,724 23,530 600.1110 EMP SRV Disability/Life Insurance 51,590 44,672 36,880 36,048 37,325 600.1120 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 3,127,118
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 3,727,758
600.1010 EMP SRV Regular Salaries 277,791 315,154 560,632 555,586 563,650 600.1015 EMP SRV Buy back Salaries 1,498 10,226 11,164 11,164 15,499 600.1030 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 84,462 600.1081 EMP SRV PERS Unfunded Liability 121,094 119,707 102,373 102,329 120,912 600.1100 EMP SRV Medicare 4,282 5,097 8,206 8,148 8,249 600.1110 EMP SRV Disability/Life Insurance 8,353 8,310 13,019 12,928 13,088 600.1120 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 1,022,193
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
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 31