Agenda packet — Dinuba City Council, June 10, 2025 (part 3 of 3)

Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
650.1010 TRAINING Travel & Conference 348 1,149 1,500 1,500 1,500 650.1020 TRAINING Training & Vocational 1,462 1,996 1,500 1,500 2,000 670.1050 MAINTENANCE Maintenance Contracts 2,763 3,386 3,550 3,550 3,750 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 157 194 350 350 350 690.1230 SPC DEPT EXP Informant Expenses 600 1,052 1,200 1,200 1,200 61,834 60,517 66,530 68,530 69,230
710.1001 PRINCIPAL Copiers 1,605 1,554 1,605 1,605 997
1,605 1,554 1,605 1,605 997
605.1010 ALLOC COSTS Liability Insurance 15,014 17,346 19,078 19,078 29,919 605.1020 ALLOC COSTS Property & Fire Insurance 7,617 8,818 11,649 11,649 14,859 605.1030 ALLOC COSTS Auto Insurance 1,634 3,195 5,325 5,325 1,335 605.1040 ALLOC COSTS Risk Management 5,224 5,782 5,624 5,624 8,001 29,489 35,141 41,676 41,676 54,114
720,460 802,484 1,086,802 1,108,339 1,146,534
600.1010 EMP SRV Regular Salaries 280,242 306,515 455,941 454,932 471,153 600.1015 EMP SRV Buy back Salaries 2,808 3,037 9,478 9,672 10,705 600.1030 EMP SRV Overtime 22,734 24,624 15,000 15,000 15,000 600.1060 EMP SRV Holiday 8,878 10,237 11,000 11,000 11,000 600.1080 EMP SRV PERS 32,868 40,024 66,732 64,365 66,024 600.1081 EMP SRV PERS Unfunded Liability 72,227 43,472 165,323 152,035 189,462 600.1100 EMP SRV Medicare 4,348 4,640 6,671 6,654 6,889 600.1110 EMP SRV Disability/Life Insurance 7,475 7,604 10,581 10,556 10,930 600.1120 EMP SRV Health/Dental/Vision Insurance 108,700 125,418 140,001 135,403 140,001 600.1130 EMP SRV Worker's Compensation 2,813 2,984 3,494 3,494 4,314 600.1140 EMP SRV Unemployment Insurance 1,731 1,799 2,028 2,028 2,300 600.1170 EMP SRV Uniform Allowance 3,217 3,884 4,070 4,070 4,070 548,041 574,237 890,319 869,209 931,848
610.1010 SUPPLIES Office Supplies 294 618 1,250 1,250 1,250 610.1020 SUPPLIES Operating Supplies 4,328 4,102 5,000 5,000 5,000 620.1010 UTILITIES Electric 13,690 16,106 14,500 17,500 17,500 620.1020 UTILITIES Gas 449 121 450 450 450
630.1010 COMMUNICATION Telephone 4,834 4,775 4,250 4,250 4,250 630.1020 COMMUNICATION Cellphone 739 756 800 800 800
630.1040 COMMUNICATION Postage 1,156 1,028 1,450 1,450 1,450 640.1010 SERVICES Professional & Technical 9,789 8,450 10,260 10,260 10,260 640.1020 SERVICES Contractual 392 415 1,500 1,500 1,500 650.1010 TRAINING Travel & Conference 873 3,122 3,500 3,500 3,500 650.1020 TRAINING Training & Vocational 958 2,095 1,500 1,500 2,000 670.1050 MAINTENANCE Maintenance Contracts 9,611 11,136 17,500 17,500 17,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 274 865 800 800 800 690.1020 SPC DEPT EXP Advertising - - 100 100 100
47,387 53,589 62,860 65,860 66,360
710.1001 PRINCIPAL Copiers 4,615 4,469 4,615 4,615 2,865 4,615 4,469 4,615 4,615 2,865
605.1010 ALLOC COSTS Liability Insurance 11,578 14,747 16,763 16,763 27,419 605.1020 ALLOC COSTS Property & Fire Insurance 5,874 7,496 10,236 10,236 13,618 605.1040 ALLOC COSTS Risk Management 4,029 4,916 4,941 4,941 7,332 21,481 27,159 31,940 31,940 48,369
621,524 659,454 989,734 971,624 1,049,442
600.1010 EMP SRV Regular Salaries 19,069 51,086 53,288 53,288 54,998 600.1015 EMP SRV Buy back Salaries - - 1,029 1,029 1,054 600.1020 EMP SRV Part Time Salaries 19,229 - - 8,676 22,558 600.1030 EMP SRV Overtime 246 - - - -
600.1080 EMP SRV PERS 3,470 6,807 7,167 7,167 7,430
600.1081 EMP SRV PERS Unfunded Liability 507 7,964 17,505 17,505 23,330 600.1090 EMP SRV Social Security - - - 538 1,399
600.1100 EMP SRV Medicare 543 711 773 899 1,124
600.1110 EMP SRV Disability/Life Insurance - 1,191 1,226 1,226 1,265 600.1120 EMP SRV Health/Dental/Vision Insurance 7,293 21,007 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 8,151 12,880 7,265 7,265 11,534 600.1140 EMP SRV Unemployment Insurance 483 622 338 338 493 600.1170 EMP SRV Uniform Allowance 1,669 - 1,000 1,500 1,500 60,659 102,269 109,591 119,431 146,685
610.1020 SUPPLIES Operating Supplies 2,236 9,491 2,000 2,000 2,250 610.1030 SUPPLIES Lubricant & Fuels 5,209 6,911 9,500 7,000 7,500 620.1010 UTILITIES Electric 393 85 600 600 600
630.1020 COMMUNICATION Cellphone 246 252 250 250 250
640.1010 SERVICES Professional & Technical 21,803 15,046 12,500 12,500 12,500 M & O - Maintenance and Operations
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 504 - Records & Communication
Division: 505 - Animal Control
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 503 - Investigative
Division: 504 - Records & Communication
Account Classification Total: M & O - Maintenance and Operations 32

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
640.1020 SERVICES Contractual 56,740 141,942 202,800 205,993 211,919 650.1020 TRAINING Training & Vocational - - 300 300 300 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 250 250 250 690.1360 SPC DEPT EXP Trap & Release program - 750 1,500 1,500 1,500 86,627 174,477 229,700 230,393 237,069
605.1010 ALLOC COSTS Liability Insurance 3,174 3,457 6,901 6,901 9,713 605.1020 ALLOC COSTS Property & Fire Insurance 1,610 1,757 4,214 4,214 4,824 605.1030 ALLOC COSTS Auto Insurance 1,634 1,065 1,065 1,065 1,335 605.1040 ALLOC COSTS Risk Management 1,105 1,152 2,034 2,034 2,597 7,523 7,431 14,214 14,214 18,469
154,810 284,177 353,505 364,038 402,223
600.1010 EMP SRV Regular Salaries 47,269 47,734 47,781 47,781 48,143 600.1015 EMP SRV Buy back Salaries - - 1,798 1,798 1,798 600.1080 EMP SRV PERS 5,538 6,407 6,427 6,427 6,504
600.1081 EMP SRV PERS Unfunded Liability 12,842 - 15,419 15,419 19,911 600.1100 EMP SRV Medicare 646 660 693 693 698
600.1110 EMP SRV Disability/Life Insurance 1,078 1,099 1,099 1,099 1,107 600.1120 EMP SRV Health/Dental/Vision Insurance 21,067 21,007 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 14,040 8,042 7,265 7,265 7,689 600.1140 EMP SRV Unemployment Insurance 692 720 338 338 329 103,172 85,668 100,820 100,820 106,179
610.1020 SUPPLIES Operating Supplies - 379 750 750 750
610.1030 SUPPLIES Lubricant & Fuels 3,344 5,615 5,425 5,425 5,425 620.1010 UTILITIES Electric 206 259 350 350 350
620.1020 UTILITIES Gas 182 21 200 200 200
640.1010 SERVICES Professional & Technical - - 100 100 100 650.1020 TRAINING Training & Vocational 55 - 90 90 90
670.1040 MAINTENANCE Vehicle Maintenance - - 500 500 500 3,786 6,273 7,415 7,415 7,415
605.1010 ALLOC COSTS Liability Insurance 4,163 2,474 2,644 2,644 3,098 605.1020 ALLOC COSTS Property & Fire Insurance 2,112 1,258 1,615 1,615 1,539 605.1030 ALLOC COSTS Auto Insurance 2,451 1,065 3,195 3,195 2,670 605.1040 ALLOC COSTS Risk Management 1,449 825 779 779 829 10,175 5,622 8,233 8,233 8,136
117,133 97,563 116,468 116,468 121,730
6,809,061 6,820,879 7,278,410 7,349,774 7,604,380
600.1010 EMP SRV Regular Salaries 1,188,041 921,716 993,054 973,835 938,299 600.1015 EMP SRV Buy back Salaries 38,319 41,264 13,035 16,714 11,929 600.1020 EMP SRV Part Time Salaries 10,768 37,334 37,187 25,745 59,187 600.1030 EMP SRV Overtime 251,468 276,192 100,000 200,000 200,000 600.1080 EMP SRV PERS 179,796 140,692 153,882 146,596 136,361 600.1081 EMP SRV PERS Unfunded Liability 280,464 141,115 186,173 175,401 158,274 600.1090 EMP SRV Social Security 672 1,965 1,500 1,596 2,306 600.1100 EMP SRV Medicare 21,536 18,204 15,032 14,705 14,320 600.1110 EMP SRV Disability/Life Insurance 29,924 24,102 22,992 22,731 21,857 600.1120 EMP SRV Health/Dental/Vision Insurance 283,598 221,329 235,002 231,171 235,002 600.1130 EMP SRV Worker's Compensation 167,260 181,411 139,314 139,314 147,508 600.1140 EMP SRV Unemployment Insurance 5,539 5,576 4,226 4,226 4,264 600.1170 EMP SRV Uniform Allowance 7,256 5,791 7,175 15,015 12,495 600.1190 EMP SRV Stipends - - - 1,391 6,661
600.1210 EMP SRV Physical Exam - - - - 20,250
2,464,640 2,016,691 1,908,572 1,968,440 1,968,713
610.1010 SUPPLIES Office Supplies 1,524 1,243 1,145 1,186 1,186 610.1020 SUPPLIES Operating Supplies 9,622 2,406 5,000 466 5,000 610.1030 SUPPLIES Lubricant & Fuels 35,242 33,583 35,298 33,482 35,482 610.1040 SUPPLIES Repair & Maintenance Supplies 2,461 3,936 3,450 3,201 3,450 610.1060 SUPPLIES Safety Equipment & Supplies 2,466 38 - - - 610.1110 SUPPLIES Explorers Supplies 4,397 1,852 4,000 4,000 4,000 620.1010 UTILITIES Electric 15,668 20,241 20,160 23,609 25,948 620.1020 UTILITIES Gas 3,171 733 1,198 848 995
630.1010 COMMUNICATION Telephone 2,548 1,823 2,604 1,919 1,901 630.1020 COMMUNICATION Cellphone 8,189 7,987 8,460 9,398 9,398 630.1030 COMMUNICATION Internet 868 - - - -
630.1040 COMMUNICATION Postage 1,292 962 952 944 952
640.1010 SERVICES Professional & Technical 7,751 12,586 38,332 39,775 34,481 640.1020 SERVICES Contractual 1,840 386 729 671 18,036
650.1010 TRAINING Travel & Conference 1,846 1,994 3,500 3,462 3,500 650.1020 TRAINING Training & Vocational 15,004 12,464 15,409 15,409 15,409 650.1030 TRAINING Fire Prevention Training 2,575 6,103 11,432 11,432 11,432 M & O - Maintenance and Operations
Division Total: 506 - Community Service Officer
Department Total: 50 - Police
Department: 60 - Fire
Division: 001 - Administration
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 505 - Animal Control
Division: 506 - Community Service Officer
33

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
670.1020 MAINTENANCE Building Maintenance 7,694 4,675 6,770 19,412 19,440 670.1030 MAINTENANCE Equipment Maintenance 28,476 43,630 25,593 16,484 17,623 670.1040 MAINTENANCE Vehicle Maintenance 3,928 2,236 5,807 2,708 2,708 670.1050 MAINTENANCE Maintenance Contracts 24,183 27,111 30,093 32,622 36,980 670.1060 MAINTENANCE Fire Prevention Maintenance 1,877 2,466 7,374 7,121 7,374 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 3,143 4,451 4,723 4,723 4,723 690.1020 SPC DEPT EXP Advertising 2,382 2,174 3,984 2,173 3,984 690.1030 SPC DEPT EXP Printing & Binding 0 0 - - -
690.1210 SPC DEPT EXP Reserve Officer Uniform 4,406 11,651 10,191 9,980 10,191 690.1220 SPC DEPT EXP Physical Examination 10,880 9,196 10,879 15,512 12,879 203,435 215,926 257,083 260,537 287,072
710.1001 PRINCIPAL Copiers 4,416 4,538 4,416 4,416 4,512 4,416 4,538 4,416 4,416 4,512
605.1010 ALLOC COSTS Liability Insurance 54,533 60,012 53,956 53,956 62,122 605.1020 ALLOC COSTS Property & Fire Insurance 27,666 30,506 32,946 32,946 30,853 605.1030 ALLOC COSTS Auto Insurance 9,804 13,845 13,845 13,845 17,355 605.1040 ALLOC COSTS Risk Management 18,977 20,004 15,905 15,905 16,613 605.1130 ALLOC COSTS Retiree Health 24,723 25,507 29,005 29,005 30,910 135,703 149,874 145,657 145,657 157,853
730.1070 CAPITAL OUTLAY Machinery and Equipment - 10,800 - - 15,000 - 10,800 - - 15,000
2,808,195 2,397,829 2,315,728 2,379,050 2,433,150
2,808,195 2,427,064 2,315,728 2,379,050 2,433,150
600.1010 EMP SRV Regular Salaries 35,239 22,890 23,382 23,382 24,116 600.1015 EMP SRV Buy back Salaries - 648 1,101 1,101 1,156 600.1080 EMP SRV PERS 3,964 2,930 1,763 1,763 1,881
600.1081 EMP SRV PERS Unfunded Liability 9,298 - 57 57 111 600.1100 EMP SRV Medicare 476 233 343 343 354
600.1110 EMP SRV Disability/Life Insurance 806 826 544 544 561 600.1120 EMP SRV Health/Dental/Vision Insurance 9,269 6,932 7,000 7,000 7,000 59,053 34,459 34,190 34,190 35,179
610.1010 SUPPLIES Office Supplies - 48 - - -
610.1020 SUPPLIES Operating Supplies - - - - 300
630.1040 COMMUNICATION Postage - - 300 300 300
640.1020 SERVICES Contractual 575,317 370,133 375,000 375,000 386,250 575,317 370,181 375,300 375,300 386,850
634,370 404,640 409,490 409,490 422,029
600.1010 EMP SRV Regular Salaries 23,234 18,272 67,439 67,663 70,603 600.1015 EMP SRV Buy back Salaries 4,050 - 1,028 1,028 1,035 600.1030 EMP SRV Overtime 816 1,061 - - -
600.1080 EMP SRV PERS 2,794 1,125 8,612 8,630 8,963
600.1081 EMP SRV PERS Unfunded Liability 31,120 19,972 19,390 19,390 25,344 600.1100 EMP SRV Medicare 400 269 980 983 1,027
600.1110 EMP SRV Disability/Life Insurance 2,055 1,228 1,555 1,560 1,628 600.1120 EMP SRV Health/Dental/Vision Insurance 8,686 10,045 27,000 27,000 27,000 600.1130 EMP SRV Worker's Compensation 348 698 1,380 1,380 832 600.1140 EMP SRV Unemployment Insurance 222 421 801 801 444 73,725 53,091 128,185 128,435 136,876
610.1020 SUPPLIES Operating Supplies 562 326 750 750 750 630.1040 COMMUNICATION Postage 206 1,839 1,500 2,500 2,500 640.1010 SERVICES Professional & Technical 54,136 7,766 20,000 20,000 25,000 640.1020 SERVICES Contractual 361,031 326,832 350,000 350,000 231,500 640.1140 SERVICES Commission 4,610 857 2,000 2,000 2,000 640.1190 SERVICES General Plan Update 161,132 20,212 - - - 640.1191 SERVICES Zoning Ordinance 22,338 46,813 - 15,453 - 650.1020 TRAINING Training & Vocational 360 949 2,000 2,000 2,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 740 500 500 500 690.1030 SPC DEPT EXP Printing & Binding 248 480 866 866 750 690.1050 SPC DEPT EXP Rental - 12 - - -
604,623 406,826 377,616 394,069 265,000
605.1010 ALLOC COSTS Liability Insurance 6,176 9,396 12,135 12,135 14,479 605.1020 ALLOC COSTS Property & Fire Insurance 3,133 4,776 7,410 7,410 7,191 605.1030 ALLOC COSTS Auto Insurance 980 1,278 1,065 1,065 1,335 605.1040 ALLOC COSTS Risk Management 2,149 3,132 3,577 3,577 3,872 12,438 18,582 24,187 24,187 26,877
Division Total: 802 - Planning 690,786 478,500 529,988 546,691 428,753 Division: 803 - Code Enforcement
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 801 - Engineering
Division: 802 - Planning
Department Total: 60 - Fire
Department: 80 - Community Development
Division: 801 - Engineering
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 001 - Administration
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 34

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1010 EMP SRV Regular Salaries 57,646 108,849 120,775 120,788 123,732 600.1015 EMP SRV Buy back Salaries - - 1,325 1,325 2,335 600.1080 EMP SRV PERS 4,748 8,045 9,505 9,506 9,849
600.1081 EMP SRV PERS Unfunded Liability 13,631 18,001 312 312 588 600.1100 EMP SRV Medicare 893 1,490 1,751 1,751 1,795
600.1110 EMP SRV Disability/Life Insurance 2,540 2,729 2,777 2,778 2,846 600.1120 EMP SRV Health/Dental/Vision Insurance 21,067 29,894 40,000 40,000 40,000 600.1130 EMP SRV Worker's Compensation 7,788 4,774 9,317 9,317 9,861 600.1140 EMP SRV Unemployment Insurance 599 360 676 676 657 600.1170 EMP SRV Uniform Allowance - - - - -
108,912 174,142 186,438 186,453 191,663
610.1010 SUPPLIES Office Supplies 316 526 500 500 500
610.1020 SUPPLIES Operating Supplies 628 7,409 750 750 750 610.1030 SUPPLIES Lubricant & Fuels 1,116 1,581 2,000 2,000 2,060 620.1010 UTILITIES Electric 4,826 5,302 6,808 6,808 7,148 620.1020 UTILITIES Gas 209 123 200 200 210
630.1010 COMMUNICATION Telephone 366 217 320 320 330
630.1020 COMMUNICATION Cellphone 897 1,896 1,200 1,200 1,200 630.1040 COMMUNICATION Postage 134 439 350 1,200 2,000
640.1010 SERVICES Professional & Technical - 230 300 300 300 640.1020 SERVICES Contractual 3,365 32,624 2,500 3,500 4,500 650.1010 TRAINING Travel & Conference 745 153 1,000 1,000 2,000 650.1020 TRAINING Training & Vocational - 3,387 1,000 1,000 1,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 805 691 1,000 1,000 1,500 690.1355 SPC DEPT EXP Homelessness Mitigation 5,364 2,104 3,000 3,000 4,000 18,770 56,682 20,928 22,778 27,498
710.1001 PRINCIPAL Copiers 545 542 545 545 545
545 542 545 545 545
605.1010 ALLOC COSTS Liability Insurance 3,094 4,506 5,263 5,263 5,952 605.1020 ALLOC COSTS Property & Fire Insurance 1,569 2,290 3,214 3,214 2,956 605.1030 ALLOC COSTS Auto Insurance 1,634 1,065 2,130 2,130 2,670 605.1040 ALLOC COSTS Risk Management 1,077 1,502 1,551 1,551 1,592 7,374 9,363 12,158 12,158 13,170
730.1040 CAPITAL OUTLAY Vehicles 33,783 - - - -
33,783 - - - -
169,384 240,728 220,069 221,934 232,876
600.1010 EMP SRV Regular Salaries 97,791 118,610 185,248 186,276 197,956 600.1015 EMP SRV Buy back Salaries - 8,665 1,338 1,338 1,547 600.1020 EMP SRV Part Time Salaries 1,260 16,594 - - -
600.1030 EMP SRV Overtime 7,894 7,484 5,500 5,500 5,500 600.1080 EMP SRV PERS 7,288 10,595 19,353 19,435 20,751 600.1081 EMP SRV PERS Unfunded Liability 902 54,206 29,294 29,296 40,056 600.1090 EMP SRV Social Security 78 1,029 - - -
600.1100 EMP SRV Medicare 1,478 2,251 2,700 2,714 2,893 600.1110 EMP SRV Disability/Life Insurance 2,245 4,329 4,280 4,304 4,588 600.1120 EMP SRV Health/Dental/Vision Insurance 36,236 37,260 57,001 57,000 57,000 600.1130 EMP SRV Worker's Compensation 6,969 7,663 6,301 6,301 9,485 600.1140 EMP SRV Unemployment Insurance 718 960 761 761 1,051 600.1170 EMP SRV Uniform Allowance 173 333 - - -
600.1190 EMP SRV Stipends 725 900 - - -
163,757 270,879 311,776 312,925 340,827
610.1010 SUPPLIES Office Supplies 804 5,084 3,000 3,000 3,000 610.1020 SUPPLIES Operating Supplies 1,514 2,663 1,700 1,700 2,000 610.1030 SUPPLIES Lubricant & Fuels 3,318 2,403 3,296 3,296 3,500 620.1010 UTILITIES Electric 12,929 14,209 18,794 18,794 19,734 620.1020 UTILITIES Gas 561 329 300 300 315
630.1010 COMMUNICATION Telephone 969 570 900 900 900
630.1020 COMMUNICATION Cellphone 1,506 1,905 1,400 1,400 1,400 630.1040 COMMUNICATION Postage 2,436 492 2,000 2,000 2,000 640.1010 SERVICES Professional & Technical 2,213 513 1,500 1,500 1,500 640.1020 SERVICES Contractual 181,067 140,824 100,000 100,000 100,000 640.1120 SERVICES Development Contracts 4,280 2,865 10,000 10,000 10,000 650.1010 TRAINING Travel & Conference 2,209 1,135 2,000 2,000 2,000 650.1020 TRAINING Training & Vocational 4,128 2,037 2,000 2,000 2,000 670.1040 MAINTENANCE Vehicle Maintenance - 1 - - 420
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 578 732 700 700 700 690.1030 SPC DEPT EXP Printing & Binding 2,695 1,015 1,200 1,200 1,200 690.1050 SPC DEPT EXP Rental 352 355 500 500 500
690.1250 SPC DEPT EXP SMIP Payments 3,343 3,824 3,500 3,500 3,500 690.1260 SPC DEPT EXP SB1473 BLDG STRD Payments 1,143 1,183 1,500 1,500 1,500 Division Total: 803 - Code Enforcement
Division: 805 - Building
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 Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 35

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
226,047 182,140 154,290 154,290 156,169
710.1001 PRINCIPAL Copiers 1,089 1,084 1,090 1,090 1,090 1,089 1,084 1,090 1,090 1,090
605.1010 ALLOC COSTS Liability Insurance 7,545 7,577 12,484 12,484 14,360 605.1020 ALLOC COSTS Property & Fire Insurance 3,828 3,852 7,623 7,623 7,132 605.1030 ALLOC COSTS Auto Insurance 817 2,130 2,130 2,130 2,670 605.1040 ALLOC COSTS Risk Management 2,626 2,526 3,680 3,680 3,840 605.1130 ALLOC COSTS Retiree Health 11,576 11,747 14,514 14,514 15,646 26,392 27,832 40,431 40,431 43,648
417,285 481,934 507,587 508,736 541,734
600.1010 EMP SRV Regular Salaries 33,071 17,536 21,471 21,663 23,395 600.1015 EMP SRV Buy back Salaries 1,586 - 334 334 616
600.1030 EMP SRV Overtime 403 263 - - -
600.1080 EMP SRV PERS 3,448 1,785 2,187 2,202 2,388
600.1081 EMP SRV PERS Unfunded Liability 8,086 3,658 2,834 2,834 3,864 600.1100 EMP SRV Medicare 518 256 311 314 339
600.1110 EMP SRV Disability/Life Insurance 966 559 494 498 538 600.1120 EMP SRV Health/Dental/Vision Insurance 10,065 5,564 7,000 7,000 7,000 600.1130 EMP SRV Worker's Compensation 79 209 204 204 216 600.1140 EMP SRV Unemployment Insurance 48 126 118 118 115 58,269 29,956 34,953 35,167 38,471
610.1010 SUPPLIES Office Supplies - - 360 175 360
610.1020 SUPPLIES Operating Supplies - - - 185 100
630.1040 COMMUNICATION Postage 202 142 375 375 375
640.1010 SERVICES Professional & Technical 3,860 235 12,000 4,000 5,000 640.1020 SERVICES Contractual 10,675 5,238 12,000 12,000 13,000 640.1150 SERVICES Self Help CDBG Conract - - 9,000 17,500 22,450 650.1010 TRAINING Travel & Conference 324 - 1,000 1,000 1,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 9 61 500 500 500 690.1020 SPC DEPT EXP Advertising - 750 1,500 1,500 1,500 15,070 6,425 36,735 37,235 44,285
605.1010 ALLOC COSTS Liability Insurance 1,009 6,235 1,796 1,796 2,052 605.1020 ALLOC COSTS Property & Fire Insurance 512 3,170 1,097 1,097 1,019 605.1040 ALLOC COSTS Risk Management 351 2,078 529 529 549 605.1130 ALLOC COSTS Retiree Health 1,150 1,063 1,322 1,322 1,567 3,022 12,546 4,744 4,744 5,187
900.427 TRSF OUT 2023-CALHOME-18021 - - - - -
- - - - -
76,361 48,927 76,432 77,146 87,943
1,988,185 1,654,729 1,743,566 1,763,997 1,713,335
31,142,024 21,733,397 19,935,899 20,568,809 18,852,545
20,143,238 20,660,619 18,475,287 20,234,769 19,011,394
31,142,024 21,733,397 19,935,899 20,568,809 18,852,545
(10,998,786) (1,072,778) (1,460,612) (334,040) 158,849
Minus One Time Revenues and Expenses
19,974,027 20,443,695 18,438,194 20,000,066 18,998,293
18,380,659 17,279,385 18,140,601 18,079,396 18,591,638
1,593,368 3,164,310 297,593 1,920,671 406,655
Fund EXPENSE Total: 101 - General Fund
Fund Total: 101 - General Fund
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 806 - Housing
Department Total: 80 - Community Development
EXPENSES Total
Fund REVENUE Total: 101 - General Fund
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 805 - Building
Division: 806 - Housing
Account Classification Total: M & O - Maintenance and Operations 36

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ENTERPRISE FUNDS
Business-Type fund revenues are primarily paid through fees for services. The business-type revenues are restricted for the use for which they are collected. The Business-Type Funds include the following departments and divisions:
 114 - Vocational Center Fund ........................................................................................................ 38  115 - Ridge Creek Golf Management ............................................................................................ 38  116 - Ridge Creek Golf .................................................................................................................. 38  117 - Ridge Creek The Patio .......................................................................................................... 39  118 - Ridge Creek Event Center .................................................................................................... 40  230 - Water Fund ........................................................................................................................... 41  231 - Sewer Fund ........................................................................................................................... 43  232 - Disposal Fund ........................................................................................................................ 46  233 - Transit Fund .......................................................................................................................... 48  234 - CNG Fund .............................................................................................................................. 49  320 - Ambulance Fund ................................................................................................................... 50 37

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 51,523 98,318 50,000 65,000 70,000 412.2000 USE OF MONEY & PROP Lease Interest Income 1,918 - - - - 419.1010 LEASE RECIEPTS Lease - County 80,319 - - - -
133,759 98,318 50,000 65,000 70,000
414.1010 MISC Other Miscellaneous Revenue - - - - -
- - - - -
415.1050 OTH FIN SOURCES Sale of City Land/Property 1,351,026 - - - - 1,351,026 - - - -
1,484,785 98,318 50,000 65,000 70,000
620.1010 UTILITIES Electric 255 - - - -
630.1010 COMMUNICATION Telephone 419 - - - -
640.1020 SERVICES Contractual 2,738 - - - -
670.1010 MAINTENANCE Repair & Maintenance 12,953 - - - - 16,365 - - - -
16,365 - - - -
16,365 - - - -
16,365 - - - -
1,484,785 98,318 50,000 65,000 70,000
16,365 - - - -
1,468,420 98,318 50,000 65,000 70,000
800.116 TRSF IN Ridgecreek Golf 347,305 72,858 - - -
347,305 72,858 - - -
347,305 72,858 - - -
799.2200 MISCELLANEOUS Capitalized Assets (8,315) - - - - (8,315) - - - -
(8,315) - - - -
(8,315) - - - -
(8,315) - - - -
347,305 72,858 - - -
(8,315) - - - -
355,620 72,858 - - -
451.1010 ROUNDS & PLAY Green Fees 1,412,313 1,499,311 1,634,096 1,719,978 1,856,472 451.1020 ROUNDS & PLAY Cart 369,367 425,599 513,176 525,310 550,591 451.1030 ROUNDS & PLAY Range 118,582 150,439 170,000 176,236 192,219 453.1010 PRO-SHOP Merchandise 365,935 339,662 376,219 295,614 323,355 2,266,197 2,415,010 2,693,491 2,717,138 2,922,637
453.2000 PRO-SHOP Cost of Goods Sold (240,207) (221,515) (239,098) (178,137) (198,342) (240,207) (221,515) (239,098) (178,137) (198,342)
2,025,990 2,193,495 2,454,393 2,539,001 2,724,295
600.1010 EMP SRV Regular Salaries 58,266 53,903 101,827 82,919 108,940 600.1070 EMP SRV Taxes & Benefits 12,508 4,401 15,577 14,451 22,337 70,774 58,304 117,404 97,370 131,277
640.1100 SERVICES Administrative Fees/Costs 52,085 49,998 55,482 51,648 53,353 650.1010 TRAINING Travel & Conference 2,557 14,358 3,000 20,116 10,000 650.1020 TRAINING Training & Vocational 3,914 - - - -
690.1030 SPC DEPT EXP Printing & Binding 430 - - - -
799.1000 MISCELLANEOUS Cash Short (7) - - 1,600 -
799.2200 MISCELLANEOUS Capitalized Assets - 3,995 - - - 58,980 68,352 58,482 73,364 63,353
720.1000 INTEREST Interest 3,867 4,148 2,925 8,509 5,952 Fund: 114 - Vocational Center

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

EXPENSES
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

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

REVENUES
Fund EXPENSE Total: 115 - Ridgecreek Golf Management
Fund Total: 115 - Ridgecreek Golf Management
Fund: 116 - Ridgecreek Golf

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

EXPENSES
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
38

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
3,867 4,148 2,925 8,509 5,952
900.115 TRSF OUT Ridge Creek Golf 347,305 72,858 - - -
347,305 72,858 - - -
480,927 203,662 178,811 179,243 200,582
600.1010 EMP SRV Regular Salaries 349,009 429,597 543,447 480,533 591,586 600.1070 EMP SRV Taxes & Benefits 74,209 62,011 69,120 80,480 93,685 423,218 491,608 612,567 561,013 685,271
610.1010 SUPPLIES Office Supplies 1,607 3,813 3,000 3,929 3,900 610.1020 SUPPLIES Operating Supplies 339,022 183,207 136,369 164,955 193,218 610.1030 SUPPLIES Lubricant & Fuels 27,482 27,651 31,974 31,265 37,740 620.1010 UTILITIES Electric 29,798 36,503 59,258 80,071 78,206 620.1020 UTILITIES Gas 7,207 6,569 12,812 15,421 15,543 620.1030 UTILITIES Water 2,211 4,701 8,527 10,143 10,081 620.1040 UTILITIES Cable 327 1,378 445 410 469
630.1010 COMMUNICATION Telephone 1,745 1,141 8,489 2,196 2,490 630.1040 COMMUNICATION Postage 2,214 5,089 3,360 2,302 2,527 640.1020 SERVICES Contractual 55,032 36,088 60,867 74,247 79,261 640.1050 SERVICES Taxes 4,949 12,893 9,108 6,765 6,833
650.1020 TRAINING Training & Vocational 22,213 11,379 13,500 2,191 9,050 670.1010 MAINTENANCE Repair & Maintenance 72,159 61,343 48,765 41,343 70,533 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,728 5,608 3,500 5,253 3,500 690.1020 SPC DEPT EXP Advertising 6,505 39,905 36,004 41,235 73,873 690.1030 SPC DEPT EXP Printing & Binding 270 384 - - -
690.1050 SPC DEPT EXP Rental 18,896 29,459 24,270 143,846 167,834 690.1110 SPC DEPT EXP Credit Card Discount 25,011 19,948 44,351 46,165 45,626 799.1000 MISCELLANEOUS Cash Short 10,365 6,914 - 315 -
629,741 493,971 504,599 672,052 800,684
710.2072 PRINCIPAL Golf Utility Vehicles - - 2,730 2,947 2,947 - - 2,730 2,947 2,947
720.1000 INTEREST Interest 1,434 - - - -
1,434 - - - -
1,054,392 985,579 1,119,896 1,236,012 1,488,902
600.1010 EMP SRV Regular Salaries 316,244 337,323 350,124 367,211 371,348 600.1070 EMP SRV Taxes & Benefits 70,132 61,377 74,965 73,306 86,989 386,376 398,700 425,089 440,517 458,337
610.1010 SUPPLIES Office Supplies 287 - - - -
610.1020 SUPPLIES Operating Supplies 23,668 25,639 27,890 28,405 45,470 620.1010 UTILITIES Electric 33,583 36,503 9,621 9,775 9,729 620.1020 UTILITIES Gas 7,812 6,569 2,080 1,883 1,934
620.1030 UTILITIES Water 2,612 4,701 1,384 1,238 1,254
620.1040 UTILITIES Cable 214 1,378 345 308 355
630.1010 COMMUNICATION Telephone 896 1,141 248 268 310
630.1040 COMMUNICATION Postage 1,875 1,486 180 2,736 120 640.1020 SERVICES Contractual 19,023 24,179 8,944 6,796 7,167 640.1050 SERVICES Taxes 7,211 5,544 5,544 244 244
650.1020 TRAINING Training & Vocational 2,662 - - - -
670.1010 MAINTENANCE Repair & Maintenance 7,687 12,933 9,540 12,175 6,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 455 - - - - 690.1100 SPC DEPT EXP Purchase Discount 1,029 (532) - (522) - 690.1110 SPC DEPT EXP Credit Card Discount 19,336 19,948 7,201 5,636 5,676 690.1320 SPC DEPT EXP Handicap Expense 27,280 27,034 30,550 15,273 25,598 155,631 166,522 103,527 84,215 103,857
710.2070 PRINCIPAL Golf Carts - - 110,442 2,087 2,087
- - 110,442 2,087 2,087
542,007 565,222 639,058 526,819 564,281
2,077,326 1,754,463 1,937,765 1,942,074 2,253,765
2,077,326 1,754,463 1,937,765 1,942,074 2,253,765
2,025,990 2,193,495 2,454,393 2,539,001 2,724,295
2,077,326 1,754,463 1,937,765 1,942,074 2,253,765
(51,336) 439,032 516,628 596,927 470,530
452.1010 FOOD & BEVERAGES Food 759,691 709,608 889,073 913,296 982,312 452.1015 FOOD & BEVERAGES Beverages 66,115 68,118 78,180 83,347 88,897 452.1020 FOOD & BEVERAGES Service Income 98,255 57,917 99,201 42,758 63,451 Account Classification Total: Interest Pymts - Interest Payments M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 251 - Golf Admin
Division: 252 - Golf Course & Grounds
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Division Total: 256 - Golf Operations
Department Total: 25 - Ridge Creek Golf
EXPENSES Total
Fund REVENUE Total: 116 - Ridgecreek Golf
Division Total: 252 - Golf Course & Grounds
Division: 256 - Golf Operations
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund EXPENSE Total: 116 - Ridgecreek Golf
Fund Total: 116 - Ridgecreek Golf
Fund: 117 - Ridgecreek The Patio

REVENUES
Service Charges - Services Charges
39

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
452.1030 FOOD & BEVERAGES Beer 278,845 317,075 338,886 358,374 385,456 452.1040 FOOD & BEVERAGES Liquor 253,407 300,217 342,575 374,290 399,819 452.1050 FOOD & BEVERAGES Wine 43,511 48,304 49,715 46,851 50,391 1,499,824 1,501,239 1,797,630 1,818,916 1,970,326
452.2000 FOOD & BEVERAGES Cost of Goods Sold (607,665) (624,794) (486,726) (629,540) (542,133) (607,665) (624,794) (486,726) (629,540) (542,133)
800.116 TRSF IN Ridgecreek Golf 153,496 575,119 - - -
153,496 575,119 - - -
1,045,655 1,451,565 1,310,904 1,189,376 1,428,193
600.1010 EMP SRV Regular Salaries 29,133 23,761 67,957 55,508 73,443 600.1070 EMP SRV Taxes & Benefits 5,433 1,635 10,395 9,674 15,059 34,566 25,396 78,352 65,182 88,502
640.1100 SERVICES Administrative Fees/Costs 22,136 24,999 37,029 25,824 26,676 650.1010 TRAINING Travel & Conference 588 - - - -
22,723 24,999 37,029 25,824 26,676
57,289 50,395 115,381 91,006 115,178
600.1010 EMP SRV Regular Salaries 787,097 1,003,510 829,939 825,154 876,814 600.1070 EMP SRV Taxes & Benefits 147,438 135,384 93,632 119,197 121,246 934,534 1,138,894 923,571 944,351 998,060
610.1010 SUPPLIES Office Supplies 300 - - - -
610.1020 SUPPLIES Operating Supplies 31,097 97,767 50,690 61,340 63,300 620.1010 UTILITIES Electric 33,583 36,503 45,969 60,145 59,282 620.1020 UTILITIES Gas 7,812 6,569 9,939 11,584 11,782
620.1030 UTILITIES Water 2,612 4,701 6,615 7,619 7,642
620.1040 UTILITIES Cable 3,909 1,378 72 50 58
630.1010 COMMUNICATION Telephone 896 1,141 1,186 1,650 1,888 630.1040 COMMUNICATION Postage 203 - - - -
640.1020 SERVICES Contractual 70,253 53,883 63,889 69,754 68,625 640.1050 SERVICES Taxes 1,421 - - - -
650.1020 TRAINING Training & Vocational 2,662 452 - 527 - 670.1010 MAINTENANCE Repair & Maintenance 45,767 31,896 24,000 29,430 12,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 195 11 - 10 - 690.1050 SPC DEPT EXP Rental 13,697 9,352 9,500 9,773 10,020 690.1110 SPC DEPT EXP Credit Card Discount 19,336 19,948 34,406 34,677 34,586 233,743 263,600 246,266 286,559 269,183
1,168,278 1,402,495 1,169,837 1,230,910 1,267,243
1,225,567 1,452,889 1,285,218 1,321,916 1,382,421
1,225,567 1,452,889 1,285,218 1,321,916 1,382,421
1,045,655 1,451,565 1,310,904 1,189,376 1,428,193
1,225,567 1,452,889 1,285,218 1,321,916 1,382,421
(179,912) (1,325) 25,686 (132,540) 45,772
454.1010 EVENT CENTER Food 353,612 281,156 307,521 176,426 297,546 454.1015 EVENT CENTER Beverages 6,132 5,035 6,100 5,831 11,254 454.1020 EVENT CENTER Gratuity Income 161,072 122,004 166,212 104,443 141,917 454.1030 EVENT CENTER Beer 3,800 3,800 3,876 11,331 18,115 454.1040 EVENT CENTER Liquor 24,364 4,928 24,758 17,561 33,533 454.1050 EVENT CENTER Wine 920 106 570 915 -
549,900 417,029 509,037 316,507 502,365
454.2000 EVENT CENTER Cost of Goods Sold (141,965) (96,900) (102,214) (111,095) (138,225) (141,965) (96,900) (102,214) (111,095) (138,225)
800.116 TRSF IN Ridgecreek Golf 54,697 196,940 - - -
54,697 196,940 - - -
462,632 517,069 406,823 205,412 364,140
600.1010 EMP SRV Regular Salaries 29,133 26,136 19,243 9,659 18,725 600.1070 EMP SRV Taxes & Benefits 5,432 424 2,944 1,683 3,840 34,565 26,560 22,187 11,342 22,565
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Account Classification Total: Service Charges - Services Charges Division Total: 251 - Golf Admin
Division: 254 - Food & Beverage
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund: 118 - Ridgecreek Event Center

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

EXPENSES
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
40

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
640.1100 SERVICES Administrative Fees/Costs 22,136 24,999 10,485 25,824 26,676 650.1010 TRAINING Travel & Conference 588 - - - -
670.1010 MAINTENANCE Repair & Maintenance - - - (2) -
690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 1 - - - 22,723 25,000 10,485 25,822 26,676
57,289 51,560 32,672 37,164 49,241
600.1010 EMP SRV Regular Salaries 247,376 238,068 153,789 161,417 162,444 600.1070 EMP SRV Taxes & Benefits 50,356 39,683 17,957 19,608 20,462 297,733 277,751 171,746 181,025 182,906
610.1010 SUPPLIES Office Supplies 761 - - - -
610.1020 SUPPLIES Operating Supplies 12,446 28,989 19,190 10,720 12,980 620.1010 UTILITIES Electric 33,583 36,503 13,017 10,466 12,938 620.1020 UTILITIES Gas 7,812 6,569 2,815 2,016 2,571
620.1030 UTILITIES Water 2,612 4,701 1,873 1,326 1,668
620.1040 UTILITIES Cable - 1,378 98 54 78
630.1010 COMMUNICATION Telephone 896 1,141 336 287 412
630.1040 COMMUNICATION Postage 460 - - - -
640.1020 SERVICES Contractual 80,690 79,434 69,952 44,037 55,931 640.1050 SERVICES Taxes 1,421 - - - -
650.1020 TRAINING Training & Vocational 2,802 96 - 173 - 670.1010 MAINTENANCE Repair & Maintenance 10,702 6,608 6,000 5,920 4,200 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 195 92 - 39 - 690.1020 SPC DEPT EXP Advertising 2,205 - - - -
690.1050 SPC DEPT EXP Rental 2,748 2,301 1,800 1,507 1,440 690.1110 SPC DEPT EXP Credit Card Discount 19,336 19,948 9,743 6,034 7,548 178,669 187,759 124,824 82,579 99,766
476,402 465,510 296,570 263,604 282,672
533,691 517,069 329,242 300,768 331,913
533,691 517,069 329,242 300,768 331,913
462,632 517,069 406,823 205,412 364,140
533,691 517,069 329,242 300,768 331,913
(71,059) - 77,581 (95,356) 32,227
411.1110 FINES Utility Delinquency (penalties) 47,717 63,547 49,158 75,000 75,750 47,717 63,547 49,158 75,000 75,750
412.1000 USE OF MONEY & PROP Investment Earnings 71,816 125,240 60,000 125,000 75,000 71,816 125,240 60,000 125,000 75,000
413.1060 INTERGOVT State Grants 5,312 122,812 - - -
5,312 122,812 - - -
409.5001 SRVC & FEE Water Service 3,055,877 3,401,668 3,663,997 3,960,000 4,158,000 409.5090 SRVC & FEE Water Service Connection 16,966 29,769 28,000 28,000 28,000 409.5100 SRVC & FEE After Hours Service Charges 149 200 100 500 300 409.5110 SRVC & FEE Delinquent Water On/Off 24,000 45,476 40,000 50,000 50,500 409.5120 SRVC & FEE Back Flow Test 22,528 22,041 18,000 25,000 25,250 409.5130 SRVC & FEE Temporary Meter Rental 13,481 14,414 10,100 10,100 10,201 409.5140 SRVC & FEE New Water Service 42,962 40,504 36,777 34,000 34,340 409.5160 SRVC & FEE Backflow Repair 6,877 4,505 6,000 800 808 409.5180 SRVC & FEE Account Set-up fee/ Name Change 691 3,206 3,000 3,000 3,030 3,183,532 3,561,783 3,805,974 4,111,400 4,310,429
414.1010 MISC Other Miscellaneous Revenue 2,003 6,061 - 3,000 - 414.1231 MISC Arrearage Program - 1,978 - - -
2,003 8,039 - 3,000 -
800.182 TRSF IN Water Debt Service 477,209 434,028 - - - 477,209 434,028 - - -
3,787,589 4,315,449 3,915,132 4,314,400 4,461,179
600.1010 EMP SRV Regular Salaries 61,324 55,221 70,310 69,206 71,918 600.1015 EMP SRV Buy back Salaries 621 998 1,264 1,264 1,329 600.1020 EMP SRV Part Time Salaries 5,103 14,730 9,575 7,365 9,575 600.1030 EMP SRV Overtime - 1 - - -
600.1080 EMP SRV PERS 5,981 6,053 7,953 7,692 8,057
600.1081 EMP SRV PERS Unfunded Liability 7,835 8,939 8,891 8,883 11,575 600.1090 EMP SRV Social Security - 447 756 - -
Account Classification Total: M & O - Maintenance and Operations Division Total: 251 - Golf Admin
Division: 255 - Event Center
EXPENSES Total
Fund REVENUE Total: 118 - Ridgecreek Event Center
Fund EXPENSE Total: 118 - Ridgecreek Event Center
Fund Total: 118 - Ridgecreek Event Center
Fund: 230 - Water

REVENUES
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 255 - Event Center
Department Total: 25 - Ridge Creek Golf
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 303 - Utility Billing & Collections
Employee Service - Employee Services
41

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1100 EMP SRV Medicare 933 957 1,162 1,114 1,186
600.1110 EMP SRV Disability/Life Insurance 1,715 1,660 1,624 1,598 1,662 600.1120 EMP SRV Health/Dental/Vision Insurance 23,649 23,468 26,400 26,931 26,400 600.1130 EMP SRV Worker's Compensation 938 972 918 918 972 600.1140 EMP SRV Unemployment Insurance 577 573 533 533 518 108,677 114,019 129,386 125,504 133,192
610.1010 SUPPLIES Office Supplies 1,879 2,129 3,000 2,000 3,000 610.1030 SUPPLIES Lubricant & Fuels 112 103 150 200 200 630.1040 COMMUNICATION Postage 19,311 19,024 20,000 24,000 20,000 640.1010 SERVICES Professional & Technical 23,248 30,101 23,000 32,000 30,000 640.1020 SERVICES Contractual - - - - -
650.1010 TRAINING Travel & Conference - 159 600 - 600
650.1020 TRAINING Training & Vocational - - 150 - 150
670.1030 MAINTENANCE Equipment Maintenance - - 225 - 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 90 50 175 50 690.1030 SPC DEPT EXP Printing & Binding 295 438 500 500 500 690.1050 SPC DEPT EXP Rental 1,419 712 1,500 1,500 1,500 46,263 52,756 49,175 60,375 56,225
710.1001 PRINCIPAL Copiers - - 2,175 2,175 2,175
- - 2,175 2,175 2,175
605.1010 ALLOC COSTS Liability Insurance 3,861 3,855 4,628 4,628 5,221 605.1020 ALLOC COSTS Property & Fire Insurance 1,959 1,959 2,826 2,826 2,593 605.1030 ALLOC COSTS Auto Insurance 272 355 355 355 445 605.1040 ALLOC COSTS Risk Management 1,343 1,285 1,364 1,364 1,396 7,435 7,454 9,173 9,173 9,655
162,375 174,229 189,909 197,227 201,247
600.1010 EMP SRV Regular Salaries 351,935 408,564 531,747 519,582 591,220 600.1015 EMP SRV Buy back Salaries 8,567 2,665 7,971 10,000 9,959 600.1030 EMP SRV Overtime 12,209 22,036 12,000 12,000 12,000 600.1050 EMP SRV Standby 3,579 4,237 3,500 4,000 3,500
600.1080 EMP SRV PERS 39,163 44,569 61,292 60,456 69,639 600.1081 EMP SRV PERS Unfunded Liability 84,844 99,781 113,288 114,238 170,022 600.1100 EMP SRV Medicare 5,351 5,892 7,777 7,610 8,674 600.1110 EMP SRV Disability/Life Insurance 9,534 9,905 12,335 12,068 13,757 600.1120 EMP SRV Health/Dental/Vision Insurance 143,485 149,742 191,002 182,572 206,404 600.1130 EMP SRV Worker's Compensation 52,994 57,776 76,347 76,347 77,636 600.1140 EMP SRV Unemployment Insurance 2,472 2,640 3,360 3,360 3,138 600.1170 EMP SRV Uniform Allowance 9,609 10,373 4,980 5,580 13,228 600.1180 EMP SRV OPEB GASB 75 (29,446) (60,863) - - -
600.1185 EMP SRV PENSION GASB 68 (166,195) 31,296 - - - 528,100 788,613 1,025,599 1,007,813 1,179,177
610.1010 SUPPLIES Office Supplies 2,190 3,435 3,533 3,533 3,604 610.1020 SUPPLIES Operating Supplies 310,556 422,926 326,270 350,000 357,000 610.1030 SUPPLIES Lubricant & Fuels 47,697 47,826 41,616 50,000 51,000 610.1040 SUPPLIES Repair & Maintenance Supplies 770 439 1,530 - - 610.1050 SUPPLIES Small Tools - 12 765 765 780
610.1060 SUPPLIES Safety Equipment & Supplies 377 258 765 765 780 620.1010 UTILITIES Electric 412,456 474,753 593,230 593,230 622,892 620.1020 UTILITIES Gas 1,473 907 1,000 1,000 1,050
630.1010 COMMUNICATION Telephone 15,867 18,477 14,627 17,981 18,341 630.1020 COMMUNICATION Cellphone 3,712 2,878 3,600 3,600 3,672 630.1040 COMMUNICATION Postage 284 294 500 500 510
640.1010 SERVICES Professional & Technical 33,626 38,444 35,700 39,213 119,997 640.1020 SERVICES Contractual 115,364 113,536 290,454 140,454 143,263 640.1060 SERVICES Legal Services - - 2,000 2,000 2,000
640.1110 SERVICES Security Services 844 1,934 773 773 788 640.1130 SERVICES Lab/Testing 19,390 17,060 25,500 25,500 26,010 650.1010 TRAINING Travel & Conference 1,058 142 3,624 3,624 3,696 650.1020 TRAINING Training & Vocational 2,832 531 3,000 3,000 3,060 670.1010 MAINTENANCE Repair & Maintenance 3,094 70,545 31,000 31,000 31,620 670.1030 MAINTENANCE Equipment Maintenance 546 3,772 2,000 2,000 2,040 670.1040 MAINTENANCE Vehicle Maintenance 5,738 6,497 7,000 17,000 17,340 670.1070 MAINTENANCE Rental Prop Maintenance - 19,721 - 28,000 54,350 670.1080 MAINTENANCE Backflow Repair Expense 13,252 19,896 11,000 11,000 10,200 670.1090 MAINTENANCE Wells 3,525 - 15,000 15,000 1,530
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 16,418 14,345 22,152 22,152 22,595 690.1020 SPC DEPT EXP Advertising 1,689 813 2,000 2,000 2,040 690.1030 SPC DEPT EXP Printing & Binding 1,662 1,075 2,000 2,000 2,040 690.1050 SPC DEPT EXP Rental 2,164 2,166 7,000 7,000 7,140 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 27,505 4,184 10,000 5,000 10,000 M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Employee Service - Employee Services Division Total: 303 - Utility Billing & Collections
Division: 703 - Water
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
42

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
799.2200 MISCELLANEOUS Capitalized Assets (142,274) - - - - 901,814 1,286,865 1,457,639 1,378,090 1,519,338
710.1001 PRINCIPAL Copiers - - 4,316 4,316 4,316
710.2050 PRINCIPAL Vehicles - - 30,000 - -
710.2065 PRINCIPAL VacHunter Excavator - - 26,343 26,343 27,337 - - 60,659 30,659 31,653
720.2050 INTEREST Vehicles 9,301 4,165 10,000 - -
720.2065 INTEREST VacHunter Excavator 3,906 2,983 2,025 2,025 1,031 13,207 7,148 12,025 2,025 1,031
605.1010 ALLOC COSTS Liability Insurance 40,953 41,392 51,197 51,197 72,356 605.1020 ALLOC COSTS Property & Fire Insurance 20,776 21,041 31,262 31,262 35,936 605.1030 ALLOC COSTS Auto Insurance 5,270 4,739 4,526 4,526 5,674 605.1040 ALLOC COSTS Risk Management 14,251 13,797 15,092 15,092 19,350 605.1050 ALLOC COSTS Vehicle Maintenance 23,427 22,273 20,224 20,224 46,496 605.1060 ALLOC COSTS Custodian 9,125 6,954 7,281 7,281 7,640 605.1080 ALLOC COSTS Interdepartment Overhead 254,839 271,403 252,010 252,010 268,809 605.1130 ALLOC COSTS Retiree Health 15,797 16,908 9,990 9,990 11,718 605.1170 ALLOC COSTS Property Maintenance 7,752 7,937 8,538 8,538 8,511 392,190 406,444 400,120 400,120 476,490
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 115,652 - - - 730.1070 CAPITAL OUTLAY Machinery and Equipment - - - 34,999 34,999 730.1100 CAPITAL OUTLAY IT Functionality - - 7,750 - -
115,652 - 7,750 34,999 34,999
680.1155 CAPITAL PROJECTS Wells - - - 213,916 -
680.1190 CAPITAL PROJECTS Feasibility Study 37,595 - - - - 37,595 - - 213,916 -
900.101 TRSF OUT General Fund - - - - 2,383
900.122 TRSF OUT Equipment Replacement 3,511 3,715 3,511 3,511 3,511 900.182 TRSF OUT Water Debt Service 470,590 375,882 361,175 361,175 361,175 900.185 TRSF OUT Financing Authority Debt Service 327,075 346,443 365,607 365,607 385,447 900.203 TRSF OUT Transportation 3,652 3,652 3,652 3,652 14,152 900.261 TRSF OUT Water Capital Projects 37,537 135,269 650,000 550,000 2,110,000 842,365 864,961 1,383,945 1,283,945 2,876,668
2,830,922 3,354,030 4,347,737 4,351,567 6,119,356
2,993,298 3,528,259 4,537,646 4,548,794 6,320,603
2,993,298 3,528,259 4,537,646 4,548,794 6,320,603
3,787,589 4,315,449 3,915,132 4,314,400 4,461,179
2,993,298 3,528,259 4,537,646 4,548,794 6,320,603
794,291 787,190 (622,514) (234,394) (1,859,424)
411.1110 FINES Utility Delinquency (penalties) 57,581 79,340 42,844 80,000 60,000 57,581 79,340 42,844 80,000 60,000
412.1000 USE OF MONEY & PROP Investment Earnings 5,709 771 1,000 1,000 1,000 412.1100 USE OF MONEY & PROP Property Lease/Rental 17,910 19,050 17,910 19,050 19,050 23,619 19,821 18,910 20,050 20,050
409.5002 SRVC & FEE Sewer Service 3,718,500 4,493,996 4,637,809 4,860,000 4,957,686 409.5340 SRVC & FEE Industrial Monitoring Charge 12,730 13,534 12,986 13,669 13,806 3,731,230 4,507,530 4,650,795 4,873,669 4,971,492
414.1231 MISC Arrearage Program - 4,175 - - -
418.1010 OTH REV Contributed Capital - 218,737 - - -
- 222,912 - - -
800.105 TRSF IN American Rescue Plan Act 176,400 82,432 - - - 176,400 82,432 - - -
3,988,830 4,912,035 4,712,549 4,973,719 5,051,542
600.1010 EMP SRV Regular Salaries 62,708 56,520 71,978 70,850 73,664 600.1015 EMP SRV Buy back Salaries 630 1,028 1,302 1,302 1,370 600.1020 EMP SRV Part Time Salaries 5,103 14,947 9,575 7,365 9,575 600.1030 EMP SRV Overtime - 1 - - -
600.1080 EMP SRV PERS 6,113 6,192 8,134 7,872 8,244
600.1081 EMP SRV PERS Unfunded Liability 8,067 9,210 9,158 9,150 11,923 Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: M & O - Maintenance and Operations Division Total: 703 - Water
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 230 - Water
Fund EXPENSE Total: 230 - Water
Fund Total: 230 - Water
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
Fund: 231 - Sewer

EXPENSES
Department: 70 - Public Works
Division: 303 - Utility Billing & Collections
Employee Service - Employee Services
43

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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 - 460 779 - -
600.1100 EMP SRV Medicare 952 978 1,187 1,138 1,212
600.1110 EMP SRV Disability/Life Insurance 1,743 1,700 1,662 1,636 1,702 600.1120 EMP SRV Health/Dental/Vision Insurance 24,098 24,009 27,000 27,531 27,000 600.1130 EMP SRV Worker's Compensation 938 972 918 918 972 600.1140 EMP SRV Unemployment Insurance 577 573 533 533 518 110,929 116,590 132,226 128,295 136,180
610.1010 SUPPLIES Office Supplies 1,779 2,129 3,000 2,000 3,000 610.1030 SUPPLIES Lubricant & Fuels 112 103 150 200 200 630.1040 COMMUNICATION Postage 19,311 19,024 20,000 24,000 20,000 640.1010 SERVICES Professional & Technical 23,248 27,459 23,000 32,000 30,000 640.1020 SERVICES Contractual - - - - -
650.1010 TRAINING Travel & Conference - 146 600 - 600
650.1020 TRAINING Training & Vocational - 13 170 - 150
670.1030 MAINTENANCE Equipment Maintenance - - 225 - 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 90 50 175 50 690.1030 SPC DEPT EXP Printing & Binding 294 438 1,000 500 500 690.1050 SPC DEPT EXP Rental 702 712 1,500 1,500 1,500
45,445 50,114 49,695 60,375 56,225
710.1001 PRINCIPAL Copiers - - 2,175 2,175 2,175
- - 2,175 2,175 2,175
605.1010 ALLOC COSTS Liability Insurance 3,861 3,855 4,628 4,628 5,221 605.1020 ALLOC COSTS Property & Fire Insurance 1,959 19,560 2,826 2,826 2,593 605.1030 ALLOC COSTS Auto Insurance 272 355 355 355 445 605.1040 ALLOC COSTS Risk Management 1,343 1,285 1,364 1,364 1,396 7,435 25,055 9,173 9,173 9,655
163,809 191,759 193,269 200,018 204,235
600.1010 EMP SRV Regular Salaries 208,868 220,101 366,777 354,343 369,858 600.1015 EMP SRV Buy back Salaries 3,639 4,445 9,928 8,095 10,639 600.1030 EMP SRV Overtime 28,071 21,543 15,000 15,000 15,000 600.1050 EMP SRV Standby 14,062 9,657 15,000 15,000 15,000 600.1080 EMP SRV PERS 22,638 27,083 44,162 41,126 42,131 600.1081 EMP SRV PERS Unfunded Liability 46,113 67,125 89,007 76,968 95,650 600.1100 EMP SRV Medicare 2,261 3,443 5,369 5,198 5,416 600.1110 EMP SRV Disability/Life Insurance 5,110 5,495 8,517 8,244 8,590 600.1120 EMP SRV Health/Dental/Vision Insurance 81,157 81,226 122,001 117,403 122,001 600.1130 EMP SRV Worker's Compensation 34,873 30,755 38,292 38,292 49,052 600.1140 EMP SRV Unemployment Insurance 1,644 1,421 1,704 1,704 2,004 600.1170 EMP SRV Uniform Allowance 4,065 5,754 2,460 3,060 2,460 600.1180 EMP SRV OPEB GASB 75 - - - - -
452,500 478,048 718,217 684,433 737,801
610.1010 SUPPLIES Office Supplies 3,766 8,601 9,029 9,029 9,210 610.1020 SUPPLIES Operating Supplies 116,660 124,519 112,200 120,000 122,400 610.1030 SUPPLIES Lubricant & Fuels 31,876 37,237 30,600 30,600 38,741 610.1040 SUPPLIES Repair & Maintenance Supplies 794 114 1,020 5,000 1,000 610.1050 SUPPLIES Small Tools 14,855 5,933 4,804 7,500 7,650 610.1060 SUPPLIES Safety Equipment & Supplies 4,158 6,880 4,410 4,410 4,498 620.1010 UTILITIES Electric 1,267,530 1,135,296 1,033,000 1,191,176 1,250,735 620.1020 UTILITIES Gas 188 111 1,000 1,000 1,050
630.1010 COMMUNICATION Telephone 7,791 10,052 9,140 9,140 12,584 630.1020 COMMUNICATION Cellphone 2,527 6,130 3,000 3,000 4,130 630.1040 COMMUNICATION Postage 1 16 100 100 139
640.1010 SERVICES Professional & Technical 28,664 32,761 30,600 30,600 64,085 640.1020 SERVICES Contractual 265,123 237,459 230,000 230,000 234,600 640.1050 SERVICES Taxes - - 200 200 204
640.1110 SERVICES Security Services 389 366 1,436 3,250 3,315 640.1130 SERVICES Lab/Testing 17,889 22,035 24,408 20,400 20,808 650.1010 TRAINING Travel & Conference 761 957 1,000 1,000 1,000 650.1020 TRAINING Training & Vocational 988 1,414 592 592 624 670.1010 MAINTENANCE Repair & Maintenance 89,911 96,310 82,843 82,843 124,500 670.1030 MAINTENANCE Equipment Maintenance 25,591 12,272 26,000 21,000 21,420 670.1040 MAINTENANCE Vehicle Maintenance 2,227 5,029 3,000 3,000 3,060 670.1070 MAINTENANCE Rental Prop Maintenance - 6,216 - 13,550 13,821 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 3,548 7,158 6,367 6,367 7,447 690.1020 SPC DEPT EXP Advertising - - 1,698 1,698 1,732 690.1030 SPC DEPT EXP Printing & Binding - - 330 330 337 690.1050 SPC DEPT EXP Rental 13,141 7,596 10,404 10,404 10,612 690.1240 SPC DEPT EXP Cost of Issuance 4,442 4,442 - - - 690.1270 SPC DEPT EXP Industrial Monitoring Expense 8,096 11,780 11,040 11,040 12,400 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 35,642 15,031 15,000 15,000 15,000 M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Employee Service - Employee Services Division Total: 303 - Utility Billing & Collections
Division: 704 - Wastewater Treatment
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
44

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
799.2200 MISCELLANEOUS Capitalized Assets (632,087) (2,868,593) - - - 1,314,471 (1,072,877) 1,653,221 1,832,229 1,987,102
710.1001 PRINCIPAL Copiers - - 8,000 8,000 1,548
710.2050 PRINCIPAL Vehicles - - 6,467 - 14,227
- - 14,467 8,000 15,775
720.2050 INTEREST Vehicles 3,571 2,083 2,083 - 4,583
3,571 2,083 2,083 - 4,583
605.1010 ALLOC COSTS Liability Insurance 33,126 36,854 45,520 45,520 61,077 605.1020 ALLOC COSTS Property & Fire Insurance 16,806 18,734 27,795 27,795 30,335 605.1030 ALLOC COSTS Auto Insurance 3,636 2,130 - - -
605.1040 ALLOC COSTS Risk Management 11,528 12,285 13,418 13,418 16,333 605.1050 ALLOC COSTS Vehicle Maintenance 47,603 42,565 49,278 49,278 82,708 605.1060 ALLOC COSTS Custodian 7,282 5,550 5,811 5,811 6,097 605.1080 ALLOC COSTS Interdepartment Overhead 257,238 273,958 260,531 260,531 273,869 605.1170 ALLOC COSTS Property Maintenance 6,187 6,334 6,814 6,814 6,792 383,406 398,410 409,167 409,167 477,211
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 176,400 82,432 30,000 30,000 - 730.1070 CAPITAL OUTLAY Machinery and Equipment - - - - - 730.1100 CAPITAL OUTLAY IT Functionality - - 7,750 - -
176,400 82,432 37,750 30,000 -
900.101 TRSF OUT General Fund - - - - 2,427
900.122 TRSF OUT Equipment Replacement 5,023 5,316 5,023 5,023 5,023 900.183 TRSF OUT Sewer Debt Service 446,335 805,300 830,124 730,124 789,041 900.185 TRSF OUT Financing Authority Debt Service 518,718 523,723 534,242 534,242 540,139 900.203 TRSF OUT Transportation 3,652 3,652 3,652 3,652 3,652 900.262 TRSF OUT Sewer Capital Projects - 43,420 - 35,000 50,000 973,728 1,381,411 1,373,041 1,308,041 1,390,282
3,304,077 1,269,506 4,207,946 4,271,870 4,612,754
600.1010 EMP SRV Regular Salaries 64,644 67,942 49,352 49,352 51,825 600.1015 EMP SRV Buy back Salaries 4,446 314 1,794 1,794 2,450 600.1030 EMP SRV Overtime 1,591 4,990 - - -
600.1050 EMP SRV Standby 825 5,250 - - -
600.1080 EMP SRV PERS 5,626 5,353 6,638 6,638 7,002
600.1081 EMP SRV PERS Unfunded Liability 5,734 6,651 15,514 15,514 21,483 600.1100 EMP SRV Medicare 1,033 1,036 717 717 777
600.1110 EMP SRV Disability/Life Insurance 1,556 1,608 1,138 1,138 1,232 600.1120 EMP SRV Health/Dental/Vision Insurance 24,170 23,067 9,000 9,000 9,000 600.1130 EMP SRV Worker's Compensation 8,443 8,954 1,140 1,140 3,619 600.1140 EMP SRV Unemployment Insurance 398 414 51 51 148 600.1170 EMP SRV Uniform Allowance - - 120 120 4,214
600.1180 EMP SRV OPEB GASB 75 (11,358) (23,474) - - -
600.1185 EMP SRV PENSION GASB 68 (158,326) 16,108 - - - (51,217) 118,213 85,464 85,464 101,750
610.1010 SUPPLIES Office Supplies - 30 150 150 153
610.1030 SUPPLIES Lubricant & Fuels - - 1,000 1,000 1,020 610.1050 SUPPLIES Small Tools - - 2,000 2,000 2,040
610.1060 SUPPLIES Safety Equipment & Supplies 468 - 600 600 612 620.1010 UTILITIES Electric 14,645 18,720 14,000 14,000 14,280 620.1020 UTILITIES Gas 187 173 750 750 765
630.1010 COMMUNICATION Telephone 984 150 500 500 510
630.1040 COMMUNICATION Postage - 1 100 100 102
640.1010 SERVICES Professional & Technical 388 - 500 500 510 640.1020 SERVICES Contractual 29,393 56,224 25,804 25,804 28,321 650.1020 TRAINING Training & Vocational - 227 500 500 510 670.1030 MAINTENANCE Equipment Maintenance 71 6,765 7,500 7,500 7,650 670.1040 MAINTENANCE Vehicle Maintenance - 456 500 500 510 670.1100 MAINTENANCE SSLS Rehab Program - 125,482 100,000 48,567 100,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - - - - 46,135 208,228 153,904 102,471 156,983
605.1010 ALLOC COSTS Liability Insurance 3,342 3,582 4,210 4,210 6,852 605.1020 ALLOC COSTS Property & Fire Insurance 1,695 1,821 2,571 2,571 3,403 605.1040 ALLOC COSTS Risk Management 1,163 1,194 1,241 1,241 1,832 605.1130 ALLOC COSTS Retiree Health 6,903 7,177 8,371 8,371 8,980 13,103 13,774 16,393 16,393 21,067
8,021 340,214 255,761 204,328 279,800
3,475,907 1,801,480 4,656,976 4,676,216 5,096,789
3,475,907 1,801,480 4,656,976 4,676,216 5,096,789
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: M & O - Maintenance and Operations Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 704 - Wastewater Treatment
Division: 705 - Sewer Collection
Division Total: 705 - Sewer Collection
Department Total: 70 - Public Works
EXPENSES Total
45

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
3,988,830 4,912,035 4,712,549 4,973,719 5,051,542
3,475,907 1,801,480 4,656,976 4,676,216 5,096,789
512,923 3,110,555 55,573 297,503 (45,247)
411.1110 FINES Utility Delinquency (penalties) 53,063 65,270 50,000 70,000 60,000 53,063 65,270 50,000 70,000 60,000
412.1000 USE OF MONEY & PROP Investment Earnings 43,612 83,577 20,000 85,000 50,000 43,612 83,577 20,000 85,000 50,000
413.1290 INTERGOVT Cal Recycle Grant - 75,000 - - -
- 75,000 - - -
409.5003 SRVC & FEE Disposal Service 3,398,082 3,461,217 3,485,956 3,496,024 3,855,984 409.5190 SRVC & FEE Disposal Trailer Charges 1,427 1,487 1,456 1,502 1,517 3,399,509 3,462,704 3,487,412 3,497,526 3,857,501
414.1010 MISC Other Miscellaneous Revenue (5) 392 300 1,000 51,000 414.1250 MISC SB1383 Pena's Compliance - - - - 150,000
(5) 392 300 1,000 201,000
3,496,179 3,686,942 3,557,712 3,653,526 4,168,501
600.1010 EMP SRV Regular Salaries 61,565 55,595 70,773 69,660 72,351 600.1015 EMP SRV Buy back Salaries 632 999 1,264 1,264 1,329 600.1020 EMP SRV Part Time Salaries 5,258 14,959 9,865 7,588 9,865 600.1030 EMP SRV Overtime - 1 - - -
600.1080 EMP SRV PERS 6,011 6,097 8,012 7,746 8,115
600.1081 EMP SRV PERS Unfunded Liability 7,838 8,939 8,893 8,884 11,579 600.1090 EMP SRV Social Security - 447 756 - -
600.1100 EMP SRV Medicare 939 966 1,173 1,124 1,197
600.1110 EMP SRV Disability/Life Insurance 1,724 1,670 1,635 1,609 1,672 600.1120 EMP SRV Health/Dental/Vision Insurance 23,776 23,638 26,600 27,147 26,600 600.1130 EMP SRV Worker's Compensation 938 973 918 918 971 600.1140 EMP SRV Unemployment Insurance 577 573 533 533 518 109,258 114,856 130,422 126,473 134,197
610.1010 SUPPLIES Office Supplies 1,779 2,129 3,000 2,000 3,000 610.1030 SUPPLIES Lubricant & Fuels 112 103 150 200 200 630.1040 COMMUNICATION Postage 19,310 19,024 20,000 24,000 20,000 640.1010 SERVICES Professional & Technical 23,248 27,459 23,000 32,000 30,000 640.1020 SERVICES Contractual - - - - -
650.1010 TRAINING Travel & Conference - 146 600 - 600
650.1020 TRAINING Training & Vocational - 13 165 - 165
670.1030 MAINTENANCE Equipment Maintenance (4,164) - 225 - 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 90 50 175 50 690.1030 SPC DEPT EXP Printing & Binding 294 438 1,000 500 1,000 690.1050 SPC DEPT EXP Rental 702 712 1,500 1,500 1,500
41,281 50,114 49,690 60,375 56,740
710.1001 PRINCIPAL Copiers - - 2,240 2,240 2,240
- - 2,240 2,240 2,240
605.1010 ALLOC COSTS Liability Insurance 3,861 3,856 4,628 4,628 5,222 605.1020 ALLOC COSTS Property & Fire Insurance 1,959 1,960 2,826 2,826 2,594 605.1030 ALLOC COSTS Auto Insurance 272 355 355 355 445 605.1040 ALLOC COSTS Risk Management 1,344 1,285 1,364 1,364 1,397 7,436 7,456 9,173 9,173 9,658
157,975 172,425 191,525 198,261 202,835
600.1010 EMP SRV Regular Salaries 44,276 71,325 75,818 76,158 82,123 600.1015 EMP SRV Buy back Salaries 1,406 1,381 2,071 2,071 2,723 600.1030 EMP SRV Overtime 534 253 - - -
600.1080 EMP SRV PERS 5,084 7,269 9,105 9,132 9,832
600.1081 EMP SRV PERS Unfunded Liability 11,249 24,494 17,729 17,730 24,437 600.1100 EMP SRV Medicare 706 943 1,100 1,105 1,209
600.1110 EMP SRV Disability/Life Insurance 1,221 1,840 1,745 1,753 1,918 600.1120 EMP SRV Health/Dental/Vision Insurance 14,158 16,138 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 8,810 7,007 8,585 8,585 8,041 600.1140 EMP SRV Unemployment Insurance 415 324 382 382 329 600.1170 EMP SRV Uniform Allowance 77 - 60 60 60
Fund: 232 - Disposal

EXPENSES
Department: 70 - Public Works
Division: 303 - Utility Billing & Collections
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Division Total: 303 - Utility Billing & Collections
Division: 716 - Disposal
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 46

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1180 EMP SRV OPEB GASB 75 (5,755) (11,896) - - -
600.1185 EMP SRV PENSION GASB 68 (71,328) 13,430 - - -
10,854 132,509 136,595 136,976 150,672
610.1010 SUPPLIES Office Supplies 281 943 1,104 1,104 1,126 610.1020 SUPPLIES Operating Supplies 2,628 - 51,000 51,000 150,000 610.1030 SUPPLIES Lubricant & Fuels 3,296 952 3,429 3,429 3,498 620.1010 UTILITIES Electric 11,394 12,457 11,854 11,854 12,091 620.1020 UTILITIES Gas 648 443 674 674 687
630.1010 COMMUNICATION Telephone 5,861 8,053 6,098 6,098 6,220 630.1020 COMMUNICATION Cellphone 496 484 516 516 526
630.1040 COMMUNICATION Postage - - 53 53 54
640.1010 SERVICES Professional & Technical 1,363 10,548 81,126 1,126 146,149 640.1020 SERVICES Contractual 1,698,430 1,852,078 2,099,424 2,099,424 2,205,655 640.1030 SERVICES Dump Fees 748,214 763,537 747,230 874,724 892,218 640.1110 SERVICES Security Services - - 541 541 552
650.1010 TRAINING Travel & Conference 483 348 796 796 812 650.1020 TRAINING Training & Vocational 208 - 530 530 541 670.1010 MAINTENANCE Repair & Maintenance 2,686 - 3,641 - - 670.1040 MAINTENANCE Vehicle Maintenance - 606 - 3,641 3,714 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 303 358 765 765 780 690.1020 SPC DEPT EXP Advertising 630 456 5,100 5,100 5,202 690.1030 SPC DEPT EXP Printing & Binding - - 525 525 536 690.1050 SPC DEPT EXP Rental 805 806 1,530 1,530 1,561
690.1330 SPC DEPT EXP Containers 1,715 41,388 12,240 12,240 12,240 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 48,756 15,453 15,000 15,000 15,000 799.2200 MISCELLANEOUS Capitalized Assets (14,576) (90,184) - - - 2,513,622 2,618,724 3,043,176 3,090,670 3,459,162
710.1001 PRINCIPAL Copiers - - 1,606 1,606 1,606
- - 1,606 1,606 1,606
605.1010 ALLOC COSTS Liability Insurance 7,875 8,978 10,628 10,628 9,930 605.1020 ALLOC COSTS Property & Fire Insurance 3,995 4,564 6,490 6,490 4,932 605.1030 ALLOC COSTS Auto Insurance 368 479 266 266 334 605.1040 ALLOC COSTS Risk Management 2,741 2,993 3,133 3,133 2,655 605.1050 ALLOC COSTS Vehicle Maintenance 16,136 1,195 2,022 2,022 7,017 605.1060 ALLOC COSTS Custodian 3,269 2,492 6,275 6,275 6,591 605.1080 ALLOC COSTS Interdepartment Overhead 89,870 81,403 81,156 81,156 76,652 605.1130 ALLOC COSTS Retiree Health 4,210 4,367 4,895 4,895 5,362 605.1170 ALLOC COSTS Property Maintenance 2,778 2,844 3,059 3,059 3,049 131,242 109,315 117,924 117,924 116,522
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles - 90,184 - - - 730.1070 CAPITAL OUTLAY Machinery & Equipment 105,000
730.1100 CAPITAL OUTLAY IT Functionality - - 7,750 - -
- 90,184 7,750 - 105,000
680.1020 CAPITAL PROJECTS Shopping Cart Program - 8,065 7,140 7,140 15,606 - 8,065 7,140 7,140 15,606
900.101 TRSF OUT General Fund - - - - 2,412
900.122 TRSF OUT Equipment Replacement 3,007 3,182 3,007 3,007 3,007 900.185 TRSF OUT Financing Authority Debt Service 14,236 15,198 16,124 16,124 17,097 17,243 18,380 19,131 19,131 22,516
2,672,960 2,977,176 3,333,322 3,373,447 3,871,084
600.1010 EMP SRV Regular Salaries 84,212 2,958 - - -
600.1015 EMP SRV Buy back Salaries 4,728 - - - -
600.1030 EMP SRV Overtime 6,396 810 - - -
600.1050 EMP SRV Standby 1,125 225 - - -
600.1080 EMP SRV PERS 9,368 1,961 - - -
600.1081 EMP SRV PERS Unfunded Liability 22,895 21,783 - - - 600.1100 EMP SRV Medicare 1,294 208 - - -
600.1110 EMP SRV Disability/Life Insurance 1,931 1,368 - - - 600.1120 EMP SRV Health/Dental/Vision Insurance 25,204 5,271 - - - 600.1170 EMP SRV Uniform Allowance 1,596 314 - - -
158,749 34,898 - - -
610.1030 SUPPLIES Lubricant & Fuels 10,713 388 1,000 1,000 1,020 610.1040 SUPPLIES Repair & Maintenance Supplies - - - - - 630.1010 COMMUNICATION Telephone 536 110 - - -
640.1020 SERVICES Contractual 10,360 194,865 206,335 206,335 212,525 640.1030 SERVICES Dump Fees 6,629 - 10,000 10,000 10,200 670.1030 MAINTENANCE Equipment Maintenance - - - 140 -
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 716 - Disposal
Division: 717 - Street Sweeping
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
47

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
670.1040 MAINTENANCE Vehicle Maintenance 1,056 938 1,000 1,000 1,020 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 115 - 140 - - 29,409 196,301 218,475 218,475 224,765
710.2069 PRINCIPAL Madvac Compact Litter Vac - - 12,573 12,573 - - - 12,573 12,573 -
720.2069 INTEREST Madvac Compact Litter Vac 1,408 924 382 2,094 - 1,408 924 382 2,094 -
189,566 232,123 231,430 233,142 224,765
610.1020 SUPPLIES Operating Supplies 21,531 17,639 16,561 16,561 18,352 21,531 17,639 16,561 16,561 18,352
900.260 TRSF OUT Transportation Capital Projects 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000
96,531 92,639 91,561 91,561 93,352
3,117,032 3,474,364 3,847,838 3,896,411 4,392,036
3,117,032 3,474,364 3,847,838 3,896,411 4,392,036
3,496,179 3,686,942 3,557,712 3,653,526 4,168,501
3,117,032 3,474,364 3,847,838 3,896,411 4,392,036
379,147 212,577 (290,126) (242,885) (223,535)
412.1000 USE OF MONEY & PROP Investment Earnings 341 - - 50 50 412.2000 USE OF MONEY & PROP Lease Interest Income 890 380 - - - 419.1030 LEASE RECIEPTS Lease - Other 16,706 16,706 18,522 18,552 19,136 17,938 17,086 18,522 18,602 19,186
413.1020 INTERGOVT TDA Receipts - 123,288 - - -
- 123,288 - - -
414.1010 MISC Other Miscellaneous Revenue 283 122 150 250 - 414.1240 MISC TCRTA Reimbursements 233,843 87,418 190,086 119,404 91,690 234,126 87,540 190,236 119,654 91,690
252,064 227,914 208,758 138,256 110,876
600.1010 EMP SRV Regular Salaries 5,865 12,643 9,480 9,556 10,306 600.1015 EMP SRV Buy back Salaries - - 167 167 282
600.1030 EMP SRV Overtime 161 105 - - -
600.1080 EMP SRV PERS 377 1,344 995 1,001 1,083
600.1081 EMP SRV PERS Unfunded Liability 46 3,658 1,414 1,414 1,926 600.1100 EMP SRV Medicare 74 173 138 139 149
600.1110 EMP SRV Disability/Life Insurance 119 360 218 220 237 600.1120 EMP SRV Health/Dental/Vision Insurance 2,107 3,308 3,000 3,000 3,000 600.1130 EMP SRV Worker's Compensation 56 119 116 116 92 600.1140 EMP SRV Unemployment Insurance 35 72 68 68 49
600.1180 EMP SRV OPEB GASB 75 (1,542) (3,187) - - -
600.1185 EMP SRV PENSION GASB 68 (369) 118 - - -
6,929 18,714 15,596 15,681 17,124
610.1010 SUPPLIES Office Supplies - - 459 459 473
610.1020 SUPPLIES Operating Supplies 246 24 1,000 1,000 1,030 610.1030 SUPPLIES Lubricant & Fuels 65,811 21,630 - - - 610.1040 SUPPLIES Repair & Maintenance Supplies - 238 520 520 - 620.1010 UTILITIES Electric 11,790 17,770 15,937 19,025 22,076 620.1020 UTILITIES Gas 1,676 836 2,000 2,000 2,100
630.1010 COMMUNICATION Telephone 4,514 8,063 8,686 9,272 9,756 630.1040 COMMUNICATION Postage 1 - 200 200 200
640.1010 SERVICES Professional & Technical - - - - -
640.1020 SERVICES Contractual 65,998 7,270 - - -
640.1110 SERVICES Security Services 1,744 1,296 3,068 23,078 3,100 670.1010 MAINTENANCE Repair & Maintenance 3,936 438 19,890 6,562 6,759 670.1040 MAINTENANCE Vehicle Maintenance 27,252 29,965 32,506 884 - 182,967 87,532 84,266 63,000 45,494
605.1010 ALLOC COSTS Liability Insurance 4,263 4,018 4,898 4,898 3,083 605.1020 ALLOC COSTS Property & Fire Insurance 2,163 2,042 2,991 2,991 1,531 605.1030 ALLOC COSTS Auto Insurance 6,536 8,520 - - -
605.1040 ALLOC COSTS Risk Management 1,483 1,339 1,444 1,444 824 605.1050 ALLOC COSTS Vehicle Maintenance 22,754 31,011 31,335 31,335 41,069 Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 717 - Street Sweeping
Division: 718 - Alley Maintenance
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Fund EXPENSE Total: 232 - Disposal
Fund Total: 232 - Disposal
Fund: 233 - Transit

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 718 - Alley Maintenance
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 232 - Disposal
Department: 70 - Public Works
Division: 719 - Transit
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Allocated Costs - Allocated Costs
48

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
605.1080 ALLOC COSTS Interdepartment Overhead 27,455 29,240 10,297 10,297 5,747 605.1130 ALLOC COSTS Retiree Health 1,150 1,063 1,322 1,322 1,567 605.1170 ALLOC COSTS Property Maintenance 16,844 17,245 18,551 18,551 18,491 82,648 94,478 70,838 70,838 72,312
272,545 200,723 170,700 149,519 134,930
610.1030 SUPPLIES Lubricant & Fuels 3,958 - - - -
670.1040 MAINTENANCE Vehicle Maintenance 3,080 4,832 7,834 - - 7,038 4,832 7,834 - -
605.1050 ALLOC COSTS Vehicle Maintenance 5,689 7,753 5,971 5,971 10,267 5,689 7,753 5,971 5,971 10,267
12,727 12,585 13,805 5,971 10,267
285,272 213,308 184,505 155,490 145,197
285,272 213,308 184,505 155,490 145,197
252,064 227,914 208,758 138,256 110,876
285,272 213,308 184,505 155,490 145,197
(33,208) 14,606 24,253 (17,234) (34,321)
417.1020 CNG CNG Tax on Fuel 1,265 1,667 2,040 5,000 2,081 1,265 1,667 2,040 5,000 2,081
412.1000 USE OF MONEY & PROP Investment Earnings 7,824 11,052 500 8,000 2,000 7,824 11,052 500 8,000 2,000
417.1010 CNG Fuel Sales 118,405 75,354 102,000 102,000 104,040 118,405 75,354 102,000 102,000 104,040
127,493 88,074 104,540 115,000 108,121
600.1010 EMP SRV Regular Salaries 33,581 18,072 - - -
600.1015 EMP SRV Buy back Salaries 2,364 504 - - -
600.1030 EMP SRV Overtime 685 770 - - -
600.1050 EMP SRV Standby 30 68 - - -
600.1080 EMP SRV PERS 3,722 2,504 - - -
600.1081 EMP SRV PERS Unfunded Liability 7,958 10,442 - - - 600.1100 EMP SRV Medicare 527 328 - - -
600.1110 EMP SRV Disability/Life Insurance 812 802 - - - 600.1120 EMP SRV Health/Dental/Vision Insurance 8,567 5,524 - - - 600.1130 EMP SRV Worker's Compensation 287 239 - - -
600.1140 EMP SRV Unemployment Insurance 177 144 - - -
600.1170 EMP SRV Uniform Allowance - - - - -
58,710 39,397 - - -
610.1010 SUPPLIES Office Supplies - - 250 - -
610.1020 SUPPLIES Operating Supplies 316 - 260 - -
620.1010 UTILITIES Electric 2,447 2,704 3,000 3,000 3,150 620.1020 UTILITIES Gas 73,988 43,647 78,090 48,500 50,925 630.1010 COMMUNICATION Telephone 261 111 216 108 110
640.1020 SERVICES Contractual 7,295 7,642 8,000 10,000 10,000 640.1050 SERVICES Taxes 7,326 5,197 7,512 15,000 15,750 650.1020 TRAINING Training & Vocational - - - - -
670.1030 MAINTENANCE Equipment Maintenance 13,874 6,438 14,435 12,240 12,485 670.1040 MAINTENANCE Vehicle Maintenance - 302 - - -
690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 2,550 2,500 2,500 105,508 66,041 114,313 91,348 94,920
605.1010 ALLOC COSTS Liability Insurance 4,078 3,846 6,715 6,715 3,272 605.1020 ALLOC COSTS Property & Fire Insurance 2,069 1,955 4,100 4,100 1,625 605.1030 ALLOC COSTS Auto Insurance - - - - 2,670
605.1040 ALLOC COSTS Risk Management 1,419 1,282 1,979 1,979 875 605.1080 ALLOC COSTS Interdepartment Overhead 20,512 16,632 14,045 14,045 4,979 605.1170 ALLOC COSTS Property Maintenance 790 809 870 870 867 28,868 24,524 27,709 27,709 14,288
900.122 TRSF OUT Equipment Replacement 825 873 - - -
825 873 - - -
193,912 130,835 142,022 119,057 109,208
193,912 130,835 142,022 119,057 109,208
193,912 130,835 142,022 119,057 109,208
127,493 88,074 104,540 115,000 108,121
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 720 - Dinuba Connection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 233 - Transit
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 719 - Transit
Division: 720 - Dinuba Connection
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges REVENUES Total

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

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 712 - CNG
Department Total: 70 - Public Works
Department: 70 - Public Works
Division: 712 - CNG
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations EXPENSES Total
Fund REVENUE Total: 234 - CNG
49

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
193,912 130,835 142,022 119,057 109,208
(66,418) (42,761) (37,482) (4,057) (1,087)
412.1000 USE OF MONEY & PROP Investment Earnings 248,309 494,818 300,000 450,000 300,000 248,309 494,818 300,000 450,000 300,000
413.1060 INTERGOVT State Grants 398,520 71,374 - - -
413.1400 INTERGOVT Calviva - IGT 1,478,166 1,130,422 1,200,000 1,174,093 1,180,000 413.1410 INTERGOVT Anthem Blue Cross - IGT - 516,450 325,000 683,045 600,000 1,876,686 1,718,246 1,525,000 1,857,138 1,780,000
409.4001 SRVC & FEE Ambulance Service Fees 1,739,717 3,756,431 3,600,000 3,000,000 3,500,000 409.4003 SRVC & FEE Ambulance Membership Fees 43,139 42,744 41,110 45,000 43,450 409.4070 SRVC & FEE Training Class Fees 3,083 1,549 1,500 200 1,100 409.4075 SRVC & FEE GEMT1 Mgt Care Supplement 31,838 402,071 130,000 120,000 120,000 1,817,777 4,202,794 3,772,610 3,165,200 3,664,550
414.1010 MISC Other Miscellaneous Revenue 4,038 2,695 2,123 4,000 3,000 414.1030 MISC Credit Bureau Receipts 4,572 842 1,000 5,000 1,200 414.1210 MISC Other Reimbursement - - - 173,436 -
414.1230 MISC Coronavirus Relief Fund 7,862 - - - -
16,473 3,537 3,123 182,436 4,200
3,959,244 6,419,394 5,600,733 5,654,774 5,748,750
600.1010 EMP SRV Regular Salaries 105,752 102,705 107,539 99,037 103,308 600.1015 EMP SRV Buy back Salaries 3,216 10,476 2,044 1,108 1,108 600.1020 EMP SRV Part Time Salaries - 25,937 29,010 32,361 29,014 600.1030 EMP SRV Overtime - 1 - - -
600.1080 EMP SRV PERS 12,490 14,790 18,599 13,989 14,046 600.1081 EMP SRV PERS Unfunded Liability 29,663 29,340 45,150 20,859 25,631 600.1100 EMP SRV Medicare 808 1,203 1,980 1,906 1,919
600.1110 EMP SRV Disability/Life Insurance 2,425 2,474 2,474 2,278 2,376 600.1120 EMP SRV Health/Dental/Vision Insurance 41,631 41,440 40,000 40,000 40,000 600.1130 EMP SRV Worker's Compensation 1,125 1,193 1,590 1,590 1,683 600.1140 EMP SRV Unemployment Insurance 692 719 923 923 897 197,803 230,278 249,309 214,051 219,982
610.1010 SUPPLIES Office Supplies 2,022 2,332 2,300 2,300 2,500 630.1040 COMMUNICATION Postage 341 396 400 400 425
640.1010 SERVICES Professional & Technical 5,891 8,629 7,500 8,100 8,500 640.1020 SERVICES Contractual 42,126 101,794 60,000 80,000 45,000 650.1020 TRAINING Training & Vocational 1,556 3,124 3,000 3,000 3,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 200 200 200 690.1030 SPC DEPT EXP Printing & Binding 328 488 600 700 700 52,263 116,763 74,000 94,700 60,325
710.1001 PRINCIPAL Copiers - - 2,197 2,197 2,197
- - 2,197 2,197 2,197
605.1010 ALLOC COSTS Liability Insurance 4,486 6,365 7,053 7,053 9,318 605.1020 ALLOC COSTS Property & Fire Insurance 2,276 3,057 4,306 4,306 4,628 605.1040 ALLOC COSTS Risk Management 1,561 2,005 2,079 2,079 2,492 605.1130 ALLOC COSTS Retiree Health - - - - 1,303
8,323 11,427 13,438 13,438 17,741
258,389 358,468 338,944 324,386 300,245
600.1010 EMP SRV Regular Salaries 778,432 869,402 1,346,895 1,311,629 1,420,111 600.1015 EMP SRV Buy back Salaries 11,746 34,036 16,783 27,713 19,788 600.1020 EMP SRV Part Time Salaries 129 - - - 80,640
600.1030 EMP SRV Overtime 200,605 179,715 110,000 154,000 233,856 600.1080 EMP SRV PERS 96,427 120,183 198,934 202,105 224,707 600.1081 EMP SRV PERS Unfunded Liability 118,730 289,206 357,427 360,619 426,295 600.1090 EMP SRV Social Security - - - - 5,000
600.1100 EMP SRV Medicare 14,025 15,783 19,643 19,280 22,094 600.1110 EMP SRV Disability/Life Insurance 19,105 29,869 31,159 30,582 33,192 600.1120 EMP SRV Health/Dental/Vision Insurance 243,084 206,878 345,003 309,754 345,003 600.1130 EMP SRV Worker's Compensation 168,244 172,161 220,981 220,981 294,134 600.1140 EMP SRV Unemployment Insurance 4,500 4,857 5,578 5,578 6,818 600.1170 EMP SRV Uniform Allowance 3,230 4,583 7,525 14,805 19,845 600.1180 EMP SRV OPEB GASB 75 (30,474) (62,988) - - -
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Fund EXPENSE Total: 234 - CNG
Fund Total: 234 - CNG
Fund: 320 - Ambulance

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

EXPENSES
Department: 60 - Fire
Division: 304 - Ambulance Billing & Collections
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 304 - Ambulance Billing & Collections
Division: 601 - Ambulance
Employee Service - Employee Services
50

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1185 EMP SRV PENSION GASB 68 (485,623) 91,387 - - - 600.1190 EMP SRV Stipends - - - 4,173 75,316
600.1210 EMP SRV Physical Examination 1,795 1,055 3,000 3,000 10,750 1,143,953 1,956,125 2,662,928 2,664,219 3,217,549
610.1010 SUPPLIES Office Supplies 42,224 369 530 530 530 610.1020 SUPPLIES Operating Supplies 84,546 94,683 147,515 117,002 104,115 610.1030 SUPPLIES Lubricant & Fuels 80,851 76,810 76,981 75,336 77,336 630.1010 COMMUNICATION Telephone 3,693 4,605 4,175 4,996 4,704 640.1010 SERVICES Professional & Technical 13,868 1,610 36,110 36,110 29,414 640.1020 SERVICES Contractual 83,393 101,492 106,130 106,130 110,540 650.1010 TRAINING Travel & Conference 93 320 2,400 1,000 2,400 650.1020 TRAINING Training & Vocational 8,358 5,663 12,712 13,887 14,887 650.1040 TRAINING Training Class Expense 1,229 160 1,390 200 1,000 650.1050 TRAINING Trainee Program 10,065 - - - 20,000
670.1010 MAINTENANCE Repair & Maintenance 12,678 669 2,000 850 2,000 670.1030 MAINTENANCE Equipment Maintenance 12,219 6,642 9,105 6,625 9,105 670.1040 MAINTENANCE Vehicle Maintenance 141 281 855 595 855 670.1050 MAINTENANCE Maintenance Contracts 39,580 38,329 46,672 45,672 46,672 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 647 550 5,434 750 4,123 690.1020 SPC DEPT EXP Advertising 250 819 1,500 1,344 1,500 690.1157 SPC DEPT EXP GEMT QAF 114,409 - - - -
690.1158 SPC DEPT EXP PP-GEMT IGT 138,539 441,593 550,000 368,823 400,000 799.1100 MISCELLANEOUS Uncollectible Accounts Expense (107,156) 297,430 - - - 799.2200 MISCELLANEOUS Capitalized Assets (476,386) (293,043) - - - 63,240 778,981 1,003,509 779,850 829,181
605.1010 ALLOC COSTS Liability Insurance 50,673 51,289 87,093 87,093 109,983 605.1020 ALLOC COSTS Property & Fire Insurance 25,708 26,072 53,180 53,180 54,624 605.1030 ALLOC COSTS Auto Insurance 4,902 7,455 7,455 7,455 9,345 605.1040 ALLOC COSTS Risk Management 17,634 17,096 25,673 25,673 29,412 605.1050 ALLOC COSTS Vehicle Maintenance 57,618 71,520 105,713 105,713 105,713 605.1080 ALLOC COSTS Interdepartment Overhead 392,901 342,869 393,855 393,855 415,458 605.1130 ALLOC COSTS Retiree Health 10,132 10,628 10,866 10,866 18,028 559,568 526,929 683,835 683,835 742,563
730.1070 CAPITAL OUTLAY Machinery and Equipment 175,098 - - - - 730.1100 CAPITAL OUTLAY IT Functionality - - - 35,362 - 175,098 - - 35,362 -
900.101 TRSF OUT General Fund 60,000 60,000 60,000 60,000 64,333 900.122 TRSF OUT Equipment Replacement 4,857 7,240 9,019 9,019 9,019 900.265 TRSF OUT Facilities Capital Projects 18,634 66,794 - 1,016,100 324,900 83,491 134,034 69,019 1,085,119 398,252
2,025,350 3,396,069 4,419,291 5,248,385 5,187,545
600.1010 EMP SRV Regular Salaries 106,185 97,777 98,840 98,840 98,840 600.1015 EMP SRV Buy back Salaries 3,278 5,918 2,675 2,675 2,675 600.1030 EMP SRV Overtime 30,000 8,756 13,400 22,000 15,000 600.1080 EMP SRV PERS 18,515 20,725 18,048 18,048 18,108 600.1081 EMP SRV PERS Unfunded Liability 33,745 47,279 46,208 46,208 53,987 600.1100 EMP SRV Medicare 1,930 1,664 1,443 1,451 1,451 600.1110 EMP SRV Disability/Life Insurance 2,245 2,289 2,289 2,302 2,302 600.1120 EMP SRV Health/Dental/Vision Insurance 21,067 21,007 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 3,986 3,986 3,986 3,986 3,986 600.1140 EMP SRV Unemployment Insurance 345 345 345 345 345 600.1170 EMP SRV Uniform Allowance 700 725 700 1,260 1,260 600.1210 EMP SRV Physical Examination - - - - 1,000
221,996 210,470 207,934 217,115 218,954
640.1080 SERVICES Other Fees 2,666 1,165 2,000 2,000 2,000 690.1020 SPC DEPT EXP Advertising 9,668 12,984 13,524 13,724 14,468 12,334 14,149 15,524 15,724 16,468
234,330 224,619 223,458 232,839 235,422
2,518,069 3,979,155 4,981,693 5,805,610 5,723,212
2,518,069 3,979,155 4,981,693 5,805,610 5,723,212
3,959,244 6,419,394 5,600,733 5,654,774 5,748,750
2,518,069 3,979,155 4,981,693 5,805,610 5,723,212
1,441,175 2,440,239 619,040 (150,836) 25,538
20,977,766 23,983,113 22,321,544 22,848,464 24,235,597
16,428,123 16,851,823 21,902,905 22,766,336 25,755,144
4,549,643 7,131,290 418,639 82,128 (1,519,547)
Minus One Time Revenues and Expenses
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 Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 602 - Fire Med
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 320 - Ambulance
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 601 - Ambulance
Division: 602 - Fire Med
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Fund EXPENSE Total: 320 - Ambulance
Fund Total: 320 - Ambulance
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:
51

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Account Number Account Description
2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
20,977,766 23,983,113 22,321,544 22,848,464 24,035,597
16,020,454 16,433,724 21,199,655 20,841,254 22,728,190
4,957,312 7,549,389 1,121,889 2,007,210 1,307,407
EXPENSE GRAND Totals:

Grand Totals:

REVENUE GRAND Totals:
52

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SPECIAL REVENUE FUNDS
Special Revenue Funds are strictly limited in their use. Special revenues typically have outside restrictions place on them. The Special Revenue Funds include the following funds:
 105 – American Rescue Plan Act *New in 20-21 ........................................................................... 54  191 - Special Community Events ................................................................................................... 54  202 - Gas Tax Fund ....................................................................................................................... 55  203 - Transportation Fund ............................................................................................................. 56  207-Road and Repair Accountability Act (SB1) Fund ..................................................................... 58  250-256 Impact Fees Fund ............................................................................................................ 58  301 -Public Safety Sales Tax Measure F Fund ................................................................................ 60  302-306 COPS/Post Training .......................................................................................................... 62  322 - State Fire Suppression Reimbursement............................................................................... 63  323- Fire/EMS Training……………………………………………………………………………………………………………..63  324-EMS Enhancement Fund.…………………………………………………………………………………………………..63  401-427 HOME/CDBG Funds ......................................................................................................... 64  501 - Successor Agency Fund ......................................................................................................... 68  502 - Downtown Improvement District ......................................................................................... 69  503 - LLMD Assessment District ..................................................................................................... 69  505 – Community Facilities District...............................................................................................74 53

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

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

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

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

EXPENSES
Department: 40 - Parks & Community Services
Division: 401 - Community Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 407 - Sports Programs
Division: 408 - Senior Center
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 408 - Senior Center
Division: 409 - Dog Days
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 404 - Youth Services
Division: 407 - Sports Programs
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 410 - Commission Projects
Division: 411 - Sports Tournaments
M & O - Maintenance and Operations
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 409 - Dog Days
Division: 410 - Commission Projects
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 54

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
610.1020 SUPPLIES Operating Supplies - - 1,000 1,000 1,000 - - 1,000 1,000 1,000
- - 1,000 1,000 1,000
610.1020 SUPPLIES Operating Supplies 168 482 1,000 1,400 400 168 482 1,000 1,400 400
168 482 1,000 1,400 400
610.1020 SUPPLIES Operating Supplies - - - - 250
- - - - 250
- - - - 250
610.1020 SUPPLIES Operating Supplies 2,888 3,149 - 1,900 2,000 2,888 3,149 - 1,900 2,000
2,888 3,149 - 1,900 2,000
22,461 38,292 34,897 42,513 33,250
22,461 38,292 34,897 42,513 33,250
30,929 67,483 45,750 52,472 49,250
22,461 38,292 34,897 42,513 33,250
8,468 29,191 10,853 9,959 16,000
408.1000 GAS TAX 2103 204,325 237,004 226,164 236,645 232,723 408.1010 GAS TAX 2105 144,109 155,015 158,118 161,531 162,793 408.1020 GAS TAX 2106 85,824 92,444 90,294 92,254 92,950 408.1030 GAS TAX 2107 196,275 209,712 216,089 220,401 222,176 408.1040 GAS TAX 2107.5 6,000 6,000 6,000 6,000 6,000
636,533 700,174 696,665 716,831 716,642
412.1000 USE OF MONEY & PROP Investment Earnings 6,830 6,293 4,000 4,000 2,000 6,830 6,293 4,000 4,000 2,000
413.1010 INTERGOVT STP State Local Transportation 325,359 158,306 303,000 159,889 161,488 325,359 158,306 303,000 159,889 161,488
414.1010 MISC Other Miscellaneous Revenue - - - 337 -
- - - 337 -
968,722 864,774 1,003,665 881,057 880,130
600.1010 EMP SRV Regular Salaries 105,378 124,646 91,319 91,357 95,360 600.1015 EMP SRV Buy back Salaries 3,753 558 618 618 843 600.1030 EMP SRV Overtime 7,251 3,105 2,300 2,300 2,300 600.1050 EMP SRV Standby 1,146 424 1,700 1,700 1,700
600.1080 EMP SRV PERS 11,215 11,801 9,545 9,548 10,083
600.1081 EMP SRV PERS Unfunded Liability 21,642 38,504 13,773 13,773 18,920 600.1100 EMP SRV Medicare 1,685 1,766 1,336 1,337 1,403 600.1110 EMP SRV Disability/Life Insurance 2,504 2,631 2,120 2,121 2,225 600.1120 EMP SRV Health/Dental/Vision Insurance 41,234 45,781 32,000 32,000 32,000 600.1130 EMP SRV Worker's Compensation 8,148 9,596 12,857 12,857 7,889 600.1140 EMP SRV Unemployment Insurance 627 723 933 933 526 600.1170 EMP SRV Uniform Allowance 2,845 6,135 840 840 840 207,429 245,670 169,341 169,384 174,089
610.1020 SUPPLIES Operating Supplies 159,948 220,322 191,000 191,000 194,820 610.1030 SUPPLIES Lubricant & Fuels 12,557 18,037 16,074 16,074 16,395 610.1050 SUPPLIES Small Tools - - 500 500 510
610.1060 SUPPLIES Safety Equipment & Supplies 35 - 215 215 220 620.1010 UTILITIES Electric 224,506 217,719 231,750 231,750 238,703 620.1020 UTILITIES Gas 637 373 361 361 371
630.1010 COMMUNICATION Telephone 1,077 932 1,200 1,200 1,224 630.1020 COMMUNICATION Cellphone 1,558 1,487 1,556 1,556 1,587 630.1040 COMMUNICATION Postage 3 18 100 100 102
640.1010 SERVICES Professional & Technical 1,110 319 1,500 1,500 1,530 640.1020 SERVICES Contractual 53,156 9,501 35,730 35,730 36,445 650.1010 TRAINING Travel & Conference 829 119 1,000 1,000 1,020 650.1020 TRAINING Training & Vocational - 529 1,040 1,040 1,061 670.1010 MAINTENANCE Repair & Maintenance - - 1,040 1,040 1,061 670.1030 MAINTENANCE Equipment Maintenance - - 500 500 510 670.1040 MAINTENANCE Vehicle Maintenance - 454 500 500 510 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 115 588 1,000 1,000 1,020 690.1050 SPC DEPT EXP Rental 485 - 1,040 1,040 1,061
Account Classification Total: M & O - Maintenance and Operations Division Total: 411 - Sports Tournaments
Division: 413 - Scouts
Division Total: 414 - Sportsplex
Division: 415 - Save the Children
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 415 - Save the Children
Department Total: 40 - Parks & Community Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 413 - Scouts
Division: 414 - Sportsplex
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Taxes - Taxes
Account Classification Total: Taxes - Taxes
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental EXPENSES Total
Fund REVENUE Total: 191 - Special Community Events
Fund EXPENSE Total: 191 - Special Community Events
Fund Total: 191 - Special Community Events
Fund: 202 - Gas Tax

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

EXPENSES
Department: 70 - Public Works
Division: 709 - Transportation
55

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
456,016 470,399 486,106 486,106 498,150
605.1010 ALLOC COSTS Liability Insurance 14,388 12,546 17,324 17,324 18,763 605.1020 ALLOC COSTS Property & Fire Insurance 7,299 6,378 10,578 10,578 9,319 605.1030 ALLOC COSTS Auto Insurance 1,634 2,609 2,396 2,396 3,004 605.1040 ALLOC COSTS Risk Management 5,007 4,182 5,107 5,107 5,018 605.1050 ALLOC COSTS Vehicle Maintenance 9,423 17,620 7,841 7,841 30,072 605.1060 ALLOC COSTS Custodian 3,433 2,616 2,739 2,739 2,874 605.1080 ALLOC COSTS Interdepartment Overhead 107,259 71,007 70,497 70,497 62,861 605.1170 ALLOC COSTS Property Maintenance 2,917 2,986 3,212 3,212 3,202 151,360 119,944 119,694 119,694 135,113
900.122 TRSF OUT Equipment Replacement 825 873 825 825 825 900.185 TRSF OUT Financing Authority Debt Service 10,677 11,398 12,093 12,093 12,823 900.260 TRSF OUT Transportation Capital Projects 200,000 147,230 - 166,000 - 211,502 159,501 12,918 178,918 13,648
1,026,307 995,514 788,059 954,102 821,000
1,026,307 995,514 788,059 954,102 821,000
1,026,307 995,514 788,059 954,102 821,000
968,722 864,774 1,003,665 881,057 880,130
1,026,307 995,514 788,059 954,102 821,000
(57,585) (130,740) 215,606 (73,045) 59,130
403.1030 SALES TAX Measure R 696,833 692,560 610,839 599,486 617,948 696,833 692,560 610,839 599,486 617,948
412.1000 USE OF MONEY & PROP Investment Earnings 15,093 37,916 20,000 40,000 20,000 15,093 37,916 20,000 40,000 20,000
413.1020 INTERGOVT TDA Receipts 850,177 803,707 782,375 782,375 790,199 850,177 803,707 782,375 782,375 790,199
414.1010 MISC Other Miscellaneous Revenue 10 7,796 - 10,000 - 10 7,796 - 10,000 -
800.230 TRSF IN Water 3,652 3,652 3,652 3,652 14,152
800.231 TRSF IN Sewer 3,652 3,652 3,652 3,652 3,652
7,304 7,304 7,304 7,304 17,804
1,569,417 1,549,283 1,420,518 1,439,165 1,445,951
600.1010 EMP SRV Regular Salaries 157,330 183,304 216,909 216,252 225,216 600.1015 EMP SRV Buy back Salaries 3,753 3,959 2,507 2,507 2,939 600.1020 EMP SRV Part Time Salaries 34,739 33,693 34,547 34,548 34,548 600.1030 EMP SRV Overtime 8,293 4,237 5,000 5,200 5,000 600.1050 EMP SRV Standby 1,896 1,911 1,500 2,400 1,500
600.1080 EMP SRV PERS 21,665 27,477 30,491 25,471 26,629 600.1081 EMP SRV PERS Unfunded Liability 45,818 71,833 62,639 33,892 45,606 600.1100 EMP SRV Medicare 2,939 3,144 3,689 3,680 3,820 600.1110 EMP SRV Disability/Life Insurance 3,706 3,853 5,044 5,028 5,251 600.1120 EMP SRV Health/Dental/Vision Insurance 61,248 66,387 82,001 82,001 82,001 600.1130 EMP SRV Worker's Compensation 20,212 17,616 22,314 22,314 23,814 600.1140 EMP SRV Unemployment Insurance 1,554 1,327 1,619 1,619 1,587 600.1170 EMP SRV Uniform Allowance 3,998 4,243 2,850 2,850 12,650 367,150 422,983 471,110 437,762 470,561
610.1020 SUPPLIES Operating Supplies 77,141 100,392 86,090 86,090 87,812 610.1030 SUPPLIES Lubricant & Fuels 6,160 4,134 3,600 3,600 3,672 610.1050 SUPPLIES Small Tools - 418 1,000 1,000 1,020
610.1060 SUPPLIES Safety Equipment & Supplies 2,437 1,317 1,000 1,000 1,020 620.1010 UTILITIES Electric 32,157 36,201 30,972 37,004 31,591 620.1020 UTILITIES Gas 626 367 500 500 510
630.1010 COMMUNICATION Telephone 3,656 5,625 3,420 3,420 3,488 630.1020 COMMUNICATION Cellphone 505 1,546 2,500 2,500 2,550 630.1040 COMMUNICATION Postage 134 - 200 200 204
640.1010 SERVICES Professional & Technical 17,909 19,499 16,995 22,234 17,335 640.1020 SERVICES Contractual 51,200 31,315 32,476 39,315 33,125 650.1020 TRAINING Training & Vocational 995 1,276 1,020 5,700 1,200 670.1030 MAINTENANCE Equipment Maintenance 6,426 2,082 6,941 6,941 7,080 670.1040 MAINTENANCE Vehicle Maintenance 3,005 3,200 3,500 3,500 3,570 670.1070 MAINTENANCE Rental Prop Maintenance - 6,588 - 20,000 20,400 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,516 1,986 676 2,040 2,081 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 107,152 - - - - 311,020 215,946 190,890 235,044 216,658
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Fund EXPENSE Total: 202 - Gas Tax
Fund Total: 202 - Gas Tax
Fund: 203 - Transportation

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

EXPENSES
Department: 70 - Public Works
Division: 709 - Transportation
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 56

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
710.2050 PRINCIPAL Vehicles 14,344 8,666 16,000 - -
710.2071 PRINCIPAL Trailer Hot Box 8,606 9,142 9,710 9,710 10,315 720.2071 INTEREST Trailer Hot Box 2,351 1,815 1,246 1,246 642 25,301 19,622 26,956 10,956 10,957
720.2050 INTEREST Vehicles 4,353 2,687 6,000 - -
4,353 2,687 6,000 - -
605.1010 ALLOC COSTS Liability Insurance 11,211 12,076 14,016 14,016 19,581 605.1020 ALLOC COSTS Property & Fire Insurance 5,688 6,139 8,559 8,559 9,725 605.1030 ALLOC COSTS Auto Insurance 2,002 6,869 6,656 6,656 8,344 605.1040 ALLOC COSTS Risk Management 3,901 4,025 4,132 4,132 5,236 605.1050 ALLOC COSTS Vehicle Maintenance 9,423 17,620 7,841 7,841 30,072 605.1060 ALLOC COSTS Custodian 3,359 2,560 2,680 2,680 2,812 605.1080 ALLOC COSTS Interdepartment Overhead 85,080 75,713 68,546 68,546 80,083 605.1170 ALLOC COSTS Property Maintenance 2,854 2,921 3,143 3,143 3,133 123,518 127,923 115,573 115,573 158,986
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 21,000 730.1100 CAPITAL OUTLAY IT Functionality - - 7,750 - -
- - 7,750 - 21,000
900.122 TRSF OUT Equipment Replacement 825 873 825 825 825 900.185 TRSF OUT Financing Authority Debt Service 415,240 420,668 422,173 571,681 417,151 900.260 TRSF OUT Transportation Capital Projects 476,150 343,197 468,900 85,000 185,000 900.265 TRSF OUT Facilities Capital Projects - - - - -
892,215 764,738 891,898 657,506 602,976
1,723,558 1,553,898 1,710,177 1,456,841 1,481,138
1,723,558 1,553,898 1,710,177 1,456,841 1,481,138
1,723,558 1,553,898 1,710,177 1,456,841 1,481,138
1,569,417 1,549,283 1,420,518 1,439,165 1,445,951
1,723,558 1,553,898 1,710,177 1,456,841 1,481,138
(154,140) (4,616) (289,659) (17,676) (35,187)
412.1000 USE OF MONEY & PROP Investment Earnings 13,507 45,030 3,000 50,000 10,000 13,507 45,030 3,000 50,000 10,000
413.1060 INTERGOVT State Grants 554,413 643,663 651,812 645,699 670,953 554,413 643,663 651,812 645,699 670,953
800.101 TRSF IN General Fund 82,333 82,333 82,333 82,333 82,333 82,333 82,333 82,333 82,333 82,333
650,253 771,026 737,145 778,032 763,286
680.1074 CAPITAL PROJECTS Street Improvements PHASE II - 86,416 - - - 680.1076 CAPITAL PROJECTS City Sidewalk Improvement - - - - 25,000 680.1105 CAPITAL PROJECTS ADA Ramp - - - 12,800 25,000
680.1156 CAPITAL PROJECTS Wells 21 - - - 100,000 475,000 680.1263 CAPITAL PROJECTS Alta/Kamm Roundabout - 126,141 - 548,859 - 680.1264 CAPITAL PROJECTS Alta/Nebraska Roundabout 486,343 - - - - 680.1286 CAPITAL PROJECTS ATP Bldg Dinuba's Active Transp - - 422,000 100,000 353,639 680.1288 CAPITAL PROJECTS Whitney Water Main Improvements - - - 100,000 100,000 680.1292 CAPITAL PROJECTS Corridor Street Improvements - - - 250,000 750,000 486,343 212,557 422,000 1,111,659 1,728,639
486,343 212,557 422,000 1,111,659 1,728,639
486,343 212,557 422,000 1,111,659 1,728,639
486,343 212,557 422,000 1,111,659 1,728,639
650,253 771,026 737,145 778,032 763,286
486,343 212,557 422,000 1,111,659 1,728,639
163,910 558,469 315,145 (333,627) (965,353)
412.1000 USE OF MONEY & PROP Investment Earnings 19,189 32,544 500 20,000 1,500 19,189 32,544 500 20,000 1,500
409.5080 SRVC & FEE Developer Fees 143,544 50,891 41,703 4,010 71,779 143,544 50,891 41,703 4,010 71,779
162,733 83,435 42,203 24,010 73,279
Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Fund EXPENSE Total: 203 - Transportation
Fund Total: 203 - Transportation
Fund: 207 - Road Repair & Acctblty Act (SB1)

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

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

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

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

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

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

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

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

REVENUES
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 721 - Impact Fees
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 252 - Transportation Impact Fees
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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 2,647 8,826 1,000 9,000 1,500 2,647 8,826 1,000 9,000 1,500
409.5080 SRVC & FEE Developer Fees 123,827 64,581 60,114 60,114 101,977 123,827 64,581 60,114 60,114 101,977
126,474 73,407 61,114 69,114 103,477
690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - - 28,275 - - - - 28,275 -
730.1070 CAPITAL OUTLAY Machinery and Equipment 11,500 - - - - 11,500 - - - -
900.265 TRSF OUT Facilities Capital Projects - - - 37,588 - - - - 37,588 -
11,500 - - 65,863 -
11,500 - - 65,863 -
11,500 - - 65,863 -
126,474 73,407 61,114 69,114 103,477
11,500 - - 65,863 -
114,974 73,407 61,114 3,251 103,477
411.1180 FINES Park In Lieu Fees 177,626 25,811 - 30,000 31,450 177,626 25,811 - 30,000 31,450
412.1000 USE OF MONEY & PROP Investment Earnings 9,396 3,678 - 2,500 1,500 9,396 3,678 - 2,500 1,500
187,021 29,489 - 32,500 32,950
680.9000 CAPITAL PROJECTS Other Projects - - - - 65,000 - - - - 65,000
900.260 TRSF OUT Transportation Capital Projects - - - 60,000 - 900.265 TRSF OUT Facilities Capital Projects 405,577 - - - - 405,577 - - 60,000 -
405,577 - - 60,000 65,000
405,577 - - 60,000 65,000
405,577 - - 60,000 65,000
187,021 29,489 - 32,500 32,950
405,577 - - 60,000 65,000
(218,556) 29,489 - (27,500) (32,050)
412.1000 USE OF MONEY & PROP Investment Earnings 385 833 500 700 750 385 833 500 700 750
409.5080 SRVC & FEE Developer Fees 48,888 4,606 1,539 2,774 15,409 48,888 4,606 1,539 2,774 15,409
415.1060 OTH FIN SOURCES Sale of City Dirt 500 100 500 500 100 500 100 500 500 100
49,773 5,540 2,539 3,974 16,259
680.1015 CAPITAL PROJECTS Preliminary Design 954 - - - - 954 - - - -
900.260 TRSF OUT Transportation Capital Projects 13,910 - - - - 13,910 - - - -
14,864 - - - -
14,864 - - - -
14,864 - - - -
49,773 5,540 2,539 3,974 16,259
14,864 - - - -
34,909 5,540 2,539 3,974 16,259
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges REVENUES Total

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

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

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

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

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

EXPENSES
Department: 60 - Fire
Division: 721 - Impact Fees
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Fund: 256 - Fire Impact Fees

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

EXPENSES
Department: 50 - Police
Division: 502 - Patrol
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
730.1040 CAPITAL OUTLAY Vehicles 760 - - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 10,948 16,123 - - - 11,708 16,123 - - -
1,241,235 1,990,196 2,118,847 2,037,825 2,167,292
600.1010 EMP SRV Regular Salaries 91,335 95,578 99,700 97,185 99,700 600.1015 EMP SRV Buy back Salaries 5,798 2,893 - - 3,467 600.1030 EMP SRV Overtime 23,394 19,359 15,000 15,000 15,000 600.1050 EMP SRV Standby 2,164 1,804 2,000 2,000 2,000
600.1060 EMP SRV Holiday 4,468 4,161 4,499 4,499 4,500
600.1080 EMP SRV PERS 14,084 13,370 13,719 14,586 13,568 600.1081 EMP SRV PERS Unfunded Liability 34,041 - 489 12,954 952 600.1100 EMP SRV Medicare 1,836 1,736 1,461 1,441 1,461 600.1110 EMP SRV Disability/Life Insurance 2,273 2,318 2,318 2,284 2,318 600.1120 EMP SRV Health/Dental/Vision Insurance 21,067 21,007 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 7,020 7,445 7,265 7,265 7,689 600.1140 EMP SRV Unemployment Insurance 346 360 338 338 329 600.1170 EMP SRV Uniform Allowance 1,070 1,070 1,070 2,140 1,070 208,896 171,100 167,859 179,692 172,054
605.1010 ALLOC COSTS Liability Insurance 3,898 4,647 4,147 4,147 4,805 605.1020 ALLOC COSTS Property & Fire Insurance 1,978 2,362 2,532 2,532 2,387 605.1030 ALLOC COSTS Auto Insurance - - - - 4,005
605.1040 ALLOC COSTS Risk Management 1,357 1,549 1,222 1,222 1,285 7,233 8,558 7,901 7,901 12,482
216,129 179,658 175,760 187,593 184,536
600.1010 EMP SRV Regular Salaries 79,385 94,685 111,100 116,213 118,896 600.1015 EMP SRV Buy back Salaries - 967 2,107 2,205 2,205 600.1030 EMP SRV Overtime 1,397 5,283 3,000 8,000 3,000 600.1060 EMP SRV Holiday 3,521 4,770 3,000 4,500 3,000
600.1080 EMP SRV PERS 9,616 10,978 11,841 12,387 12,685 600.1081 EMP SRV PERS Unfunded Liability 30,145 8,720 19,135 20,021 25,945 600.1100 EMP SRV Medicare 1,197 1,486 1,633 1,706 1,745 600.1110 EMP SRV Disability/Life Insurance 2,636 2,543 2,590 2,707 2,769 600.1120 EMP SRV Health/Dental/Vision Insurance 29,170 37,166 40,000 40,000 40,000 600.1130 EMP SRV Worker's Compensation 1,125 1,193 1,165 1,165 1,233 600.1140 EMP SRV Unemployment Insurance 692 719 676 676 657 600.1170 EMP SRV Uniform Allowance 1,125 750 1,500 1,500 1,500 160,009 169,259 197,747 211,080 213,635
605.1010 ALLOC COSTS Liability Insurance 4,356 4,854 4,800 4,800 5,661 605.1020 ALLOC COSTS Property & Fire Insurance 2,210 2,467 2,931 2,931 2,812 605.1040 ALLOC COSTS Risk Management 1,516 1,618 1,415 1,415 1,514 8,082 8,939 9,146 9,146 9,987
168,091 178,198 206,893 220,226 223,622
1,625,456 2,348,052 2,501,500 2,445,644 2,575,450
600.1010 EMP SRV Regular Salaries 214,199 429,467 441,174 419,610 336,637 600.1015 EMP SRV Buy back Salaries 19,055 3,170 5,860 8,995 4,002 600.1030 EMP SRV Overtime 34,712 108,671 55,531 107,762 87,027 600.1080 EMP SRV PERS 31,404 61,484 64,349 61,387 44,625 600.1081 EMP SRV PERS Unfunded Liability 29,094 38,297 39,785 39,737 46,354 600.1100 EMP SRV Medicare 3,759 7,640 6,436 6,217 4,960 600.1110 EMP SRV Disability/Life Insurance 5,697 9,774 10,210 9,863 7,868 600.1120 EMP SRV Health/Dental/Vision Insurance 49,427 103,418 100,001 100,001 100,001 600.1130 EMP SRV Worker's Compensation 38,826 41,175 66,964 66,964 70,876 600.1140 EMP SRV Unemployment Insurance 1,039 1,079 1,690 1,690 1,643 600.1170 EMP SRV Uniform Allowance 1,442 3,326 3,500 10,080 6,300 600.1210 EMP SRV Physical Exam - - - - 3,000
428,655 807,500 795,500 832,306 713,293
610.1060 SUPPLIES Safety Equipment & Supplies 38,730 59,006 70,000 70,000 95,000 620.1010 UTILITIES Electric 9,088 12,154 10,541 17,455 18,450 620.1020 UTILITIES Gas 2,409 1,538 1,844 1,650 1,750
640.1020 SERVICES Contractual 1,409 386 407 880 560
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 155 360 2,415 2,300 2,415 51,792 73,443 85,207 92,285 118,175
605.1010 ALLOC COSTS Liability Insurance 10,861 11,959 19,954 19,954 25,212 605.1020 ALLOC COSTS Property & Fire Insurance 5,510 6,079 12,184 12,184 12,522 605.1040 ALLOC COSTS Risk Management 3,780 3,986 5,882 5,882 6,742 20,151 22,024 38,020 38,020 44,476
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 503 - Investigative
Division: 504 - Records & Communication
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 502 - Patrol
Division: 503 - Investigative
Department: 60 - Fire
Division: 603 - Fire Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 504 - Records & Communication
Department Total: 50 - Police
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 713,479 - 61,521 - 61,521 713,479 - 61,521 - 61,521
900.185 TRSF OUT Financing Authority Debt Service 5,461 5,830 6,186 6,186 6,559 5,461 5,830 6,186 6,186 6,559
1,219,537 908,797 986,434 968,797 944,024
1,219,537 908,797 986,434 968,797 944,024
2,844,993 3,256,849 3,487,934 3,414,441 3,519,474
3,261,096 3,499,474 3,377,000 3,562,000 3,595,000
2,844,993 3,256,849 3,487,934 3,414,441 3,519,474
416,103 242,625 (110,934) 147,559 75,526
412.1000 USE OF MONEY & PROP Investment Earnings 3,412 5,634 - - - 3,412 5,634 - - -
413.1170 INTERGOVT L E Tech State Grant 165,271 186,159 110,000 185,000 185,000 165,271 186,159 110,000 185,000 185,000
168,683 191,793 110,000 185,000 185,000
600.1010 EMP SRV Regular Salaries 89,787 93,035 99,700 99,700 99,700 600.1015 EMP SRV Buy back Salaries 3,399 - 3,467 3,467 3,467 600.1030 EMP SRV Overtime 31,788 6,227 - - -
600.1060 EMP SRV Holiday 4,334 4,681 - - -
600.1080 EMP SRV PERS 11,702 7,034 18,205 18,205 18,265 600.1081 EMP SRV PERS Unfunded Liability 425 34,305 46,610 46,610 54,456 600.1100 EMP SRV Medicare 1,807 1,528 1,461 1,461 1,461 600.1110 EMP SRV Disability/Life Insurance 1,705 2,318 2,318 2,318 2,318 600.1120 EMP SRV Health/Dental/Vision Insurance 19,792 20,993 20,000 20,000 20,000 600.1170 EMP SRV Uniform Allowance 936 1,070 1,070 1,070 1,070 165,676 171,191 192,831 192,831 200,737
165,676 171,191 192,831 192,831 200,737
165,676 171,191 192,831 192,831 200,737
165,676 171,191 192,831 192,831 200,737
168,683 191,793 110,000 185,000 185,000
165,676 171,191 192,831 192,831 200,737
3,007 20,603 (82,831) (7,831) (15,737)
412.1000 USE OF MONEY & PROP Investment Earnings 0 3 - - - 0 3 - - -
413.1180 INTERGOVT JAG Grant 12,525 13,490 - - -
12,525 13,490 - - -
12,525 13,493 - - -
610.1060 SUPPLIES Safety Equipment & Supplies - 13,247 - - - - 13,247 - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 12,525 - - - - 12,525 - - - -
12,525 13,247 - - -
12,525 13,247 - - -
12,525 13,247 - - -
12,525 13,493 - - -
12,525 13,247 - - -
0 247 - - -
413.1160 INTERGOVT P.O.S.T Reimbursements 7,010 16,372 - - - 7,010 16,372 - - -
7,010 16,372 - - -
650.1020 TRAINING Training & Vocational 17,452 24,830 - - - 17,452 24,830 - - -
Division Total: 603 - Fire Services
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 301 - Public Safety Sales Tax
Fund EXPENSE Total: 301 - Public Safety Sales Tax
Fund Total: 301 - Public Safety Sales Tax
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
REVENUES Total

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

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

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

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

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental 62

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
17,452 24,830 - - -
17,452 24,830 - - -
17,452 24,830 - - -
7,010 16,372 - - -
17,452 24,830 - - -
(10,442) (8,459) - - -
413.1060 INTERGOVT State Grants 2,000,000 - - - -
2,000,000 - - - -
414.1010 MISC Other Miscellaneous Revenue 11,988 (6,773) - - - 414.1190 MISC State Mutual Aid Reimbursement 169,239 22,595 - 102,614 - 425.1000 DONATION Donation 115,025 310,454 - 10,025 285,000 296,253 326,276 - 112,639 285,000
2,296,253 326,276 - 112,639 285,000
610.1060 SUPPLIES Safety Equipment & Supplies 3,434 58,111 - - - 690.1155 SPC DEPT EXP Grant - 12,902 - - -
690.1156 SPC DEPT EXP Fire Safety Improvement Grant - - - - 5,000 3,434 71,013 - - 5,000
730.1040 CAPITAL OUTLAY Vehicles 98,639 246,341 - 112,000 - 730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 1,323,521 9,290 112,000 387,500 285,000 730.1070 CAPITAL OUTLAY Machinery and Equipment 119,129 46,702 - - - 1,541,289 302,333 112,000 499,500 285,000
1,544,723 373,345 112,000 499,500 290,000
1,544,723 373,345 112,000 499,500 290,000
1,544,723 373,345 112,000 499,500 290,000
2,296,253 326,276 - 112,639 285,000
1,544,723 373,345 112,000 499,500 290,000
751,529 (47,069) (112,000) (386,861) (5,000)
414.1010 MISC Other Miscellaneous Revenue 26,206 25,854 25,850 25,850 - 26,206 25,854 25,850 25,850 -
26,206 25,854 25,850 25,850 -
650.1040 TRAINING Training Class Expense - - - 44 -
- - - 44 -
- - - 44 -
- - - 44 -
- - - 44 -
26,206 25,854 25,850 25,850 -
- - - 44 -
26,206 25,854 25,850 25,806 -
412.1000 USE OF MONEY & PROP Investment Earnings - - - - - - - - - -
413.1190 INTERGOVT Other Grant - - - 300,000 300,000
- - - 300,000 300,000
- - - 300,000 300,000
600.1010 EMP SRV Regular Salaries - - - 79,674 129,554
600.1030 EMP SRV Overtime - - - - 76,292
600.1080 EMP SRV PERS - - - 6,270 10,312
600.1081 EMP SRV PERS Unfunded Liability - - - 207 622
600.1100 EMP SRV Medicare - - - 1,155 1,933
600.1110 EMP SRV Disability/Life Insurance - - - 1,832 3,066 600.1120 EMP SRV Health/Dental/Vision Insurance - - - 39,311 60,001 600.1170 EMP SRV Uniform Allowance - - - - 3,780
600.1210 EMP SRV Physical Examination - - - 4,086 -
- - - 132,535 285,560
Fund: 322 - State Fire Suppression Reimb

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Division Total: 000 - Non-divisional
Department Total: 50 - Police
EXPENSES Total
Fund REVENUE Total: 305 - Post Training Revolving
Fund EXPENSE Total: 305 - Post Training Revolving
Fund Total: 305 - Post Training Revolving
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 601 - Ambulance
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 322 - State Fire Suppression Reimb
REVENUES Total

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

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

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

EXPENSES
Department: 60 - Fire
Division: 603 - Fire Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 63

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
- - - 132,535 285,560
- - - 132,535 285,560
- - - 132,535 285,560
- - - 300,000 300,000
- - - 132,535 285,560
- - - 167,465 14,440
412.1000 USE OF MONEY & PROP Investment Earnings 4,071 10,665 3,500 1,500 1,500 4,071 10,665 3,500 1,500 1,500
426.2004 PRINCIPAL 01-HOME-0507 - - - - -
426.2005 PRINCIPAL 02-HOME-0579 - - 800 1,800 2,000
426.2006 PRINCIPAL 03-HOME-0664 - - - - -
426.2010 PRINCIPAL 09-HOME-6200 - - 7,000 57,047 -
427.2011 INTEREST 11-HOME-6989 257,725 255,164 - - -
257,725 255,164 7,800 58,847 2,000
261,795 265,829 11,300 60,347 3,500
700.1010 STATE GRANT General Administration 600 - 7,270 16,800 1,200 700.1020 STATE GRANT Activity Delivery - 46,466 13,000 1,750 2,400 700.1030 STATE GRANT Loans - - 182,000 70,000 20,000
700.1040 STATE GRANT Housing Rehabilitation LOANS - - - - - 600 46,466 202,270 88,550 23,600
900.101 TRSF OUT General Fund - 3,792 390 3,017 390
- 3,792 390 3,017 390
600 50,258 202,660 91,567 23,990
600 50,258 202,660 91,567 23,990
600 50,258 202,660 91,567 23,990
261,795 265,829 11,300 60,347 3,500
600 50,258 202,660 91,567 23,990
261,195 215,571 (191,360) (31,220) (20,490)
412.1000 USE OF MONEY & PROP Investment Earnings 2,745 6,532 100 4,500 4,545 2,745 6,532 100 4,500 4,545
426.4000 PRINCIPAL DINUBA PI - CALHOME - - - 809 -
426.4002 PRINCIPAL 06-CALHOME--228 - - - 19,303 -
426.4003 PRINCIPAL 08-CALHOME-4899 - - - - -
- - - 20,112 -
2,745 6,532 100 24,612 4,545
700.1010 STATE GRANT General Administration 350 350 - 1,411 500 700.1020 STATE GRANT Activity Delivery - 1,390 - 7,464 - 700.1030 STATE GRANT Loans - - - 30,600 3,000
700.1040 STATE GRANT Housing Rehabilitation LOANS - - - 57,492 30,000 350 1,740 - 96,967 33,500
900.101 TRSF OUT General Fund - 3,478 - 1,231 227
900.206 TRSF OUT Housing - - - - -
- 3,478 - 1,231 227
350 5,218 - 98,198 33,727
350 5,218 - 98,198 33,727
350 5,218 - 98,198 33,727
2,745 6,532 100 24,612 4,545
350 5,218 - 98,198 33,727
2,395 1,314 100 (73,586) (29,182)
412.1000 USE OF MONEY & PROP Investment Earnings 14,666 30,686 500 34,000 20,000 14,666 30,686 500 34,000 20,000
426.3002 PRINCIPAL 83-STBG-079 - - - - -
426.3004 PRINCIPAL 87-STBG-226 - - - - -
426.3005 PRINCIPAL 89-STBG-359 - - - - 1,200
426.3006 PRINCIPAL 92-STBG-644 - - - - -
Division Total: 603 - Fire Services
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 324 - EMS Enhancement Fund
Fund EXPENSE Total: 324 - EMS Enhancement Fund
Fund Total: 324 - EMS Enhancement Fund
REVENUES Total

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

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

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

REVENUES
64

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
426.3009 PRINCIPAL 97-STBG-1111 - - - - -
426.3018 PRINCIPAL 08-STBG-4842 - - 3,612 3,612 3,612
426.3026 PRINCIPAL 2021-CDBG-HA-6&7 - - - 3,400 3,600
427.3005 INTEREST 89-STBG-359 - - - 1,300 -
427.3006 INTEREST 92-STBG-644 130 - - - -
130 - 3,612 8,312 8,412
800.418 TRSF IN 2018 CDBG - 1 - - -
800.422 TRSF IN 2020-CDBG-CV1-00014 - 1,477 - - -
- 1,478 - - -
14,796 32,163 4,112 42,312 28,412
700.1010 STATE GRANT General Administration 1,070 2,616 - 3,500 22,800 700.1020 STATE GRANT Activity Delivery - 1,311 - 3,500 - 700.1030 STATE GRANT Loans - - - - -
700.1035 STATE GRANT Grants - - - 58,625 -
700.1130 STATE GRANT Sewer Lateral Program - 9,250 - 25,000 - 1,070 13,177 - 90,625 22,800
680.1284 CAPITAL PROJECTS Rosanne Vuich Park - - 700,000 420,000 357,200 - - 700,000 420,000 357,200
900.101 TRSF OUT General Fund - - - - -
900.420 TRSF OUT 2020-CDBG-12005 39 - - - -
39 - - - -
1,109 13,177 700,000 510,625 380,000
1,109 13,177 700,000 510,625 380,000
1,109 13,177 700,000 510,625 380,000
14,796 32,163 4,112 42,312 28,412
1,109 13,177 700,000 510,625 380,000
13,687 18,986 (695,888) (468,313) (351,588)
900.252 TRSF OUT Transportation Impact Fees 119,699 - - - - 119,699 - - - -
119,699 - - - -
119,699 - - - -
119,699 - - - -
119,699 - - - -
(119,699) - - - -
900.403 TRSF OUT CDBG - 1 - - -
- 1 - - -
- 1 - - -
- 1 - - -
- 1 - - -
- 1 - - -
- (1) - - -
413.1060 INTERGOVT State Grants 2,344 214,505 341,251 - 450,368 2,344 214,505 341,251 - 450,368
2,344 214,505 341,251 - 450,368
700.1010 STATE GRANT General Administration 2,344 - 3,892 - 6,875 700.1020 STATE GRANT Activity Delivery - 41,699 52,041 - 2,301 700.1030 STATE GRANT Loans - - 159,535 - 242,451
700.1035 STATE GRANT Grants - 1,299 - - -
700.1040 STATE GRANT Housing Rehabilitation LOANS - - 129,675 - 24,505 2,344 42,998 345,143 - 276,132
2,344 42,998 345,143 - 276,132
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 722 - Housing
Department Total: 70 - Public Works
REVENUES Total

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

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

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

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

REVENUES
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
65

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

REVENUES
Transfers - Transfers
Account Classification Total: Transfers - Transfers
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 419 - 2018-HOME-12599
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

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

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

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

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

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

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

REVENUES
66

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
413.1060 INTERGOVT State Grants 155,925 230,897 - - -
155,925 230,897 - - -
155,925 230,897 - - -
700.1030 STATE GRANT Loans - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
155,925 230,897 - - -
- - - - -
155,925 230,897 - - -
413.1060 INTERGOVT State Grants - 689,249 - 458,270 114,544 - 689,249 - 458,270 114,544
- 689,249 - 458,270 114,544
700.1010 STATE GRANT General Administration 17 33,644 - 30,446 20,909 700.1020 STATE GRANT Activity Delivery - 76,823 - 36,362 12,365 700.1030 STATE GRANT Loans - - - 7,535 24,600
700.1035 STATE GRANT Grants - 12,063 - 8,720 -
700.1040 STATE GRANT Housing Rehabilitation LOANS - - - 353,322 17,670 700.1120 STATE GRANT S. El Monte Revitalization Plan - 165,395 - 30,605 39,000 17 287,925 - 466,990 114,544
17 287,925 - 466,990 114,544
17 287,925 - 466,990 114,544
17 287,925 - 466,990 114,544
- 689,249 - 458,270 114,544
17 287,925 - 466,990 114,544
(17) 401,324 - (8,720) -
413.1060 INTERGOVT State Grants - 66,124 - 263,550 266,000 - 66,124 - 263,550 266,000
- 66,124 - 263,550 266,000
600.1010 EMP SRV Regular Salaries - - - 25,756 27,637
600.1020 EMP SRV Part Time Salaries - 11,338 24,960 15,840 25,740 600.1080 EMP SRV PERS - 711 1,356 2,027 2,200
600.1081 EMP SRV PERS Unfunded Liability - - - 67 130
600.1090 EMP SRV Social Security - 103 1,548 982 1,596
600.1100 EMP SRV Medicare - 164 362 603 774
600.1110 EMP SRV Disability/Life Insurance - - - 593 636 600.1120 EMP SRV Health/Dental/Vision Insurance - - - 10,000 10,000 - 12,317 28,226 55,868 68,713
610.1020 SUPPLIES Operating Supplies - 1,980 2,300 10,200 12,000 690.1170 SPC DEPT EXP Senior Citizens Meals - 46,390 60,970 124,000 174,000 - 48,370 63,270 134,200 186,000
700.1010 STATE GRANT General Administration - 5,438 5,000 17,350 8,000 - 5,438 5,000 17,350 8,000
900.101 TRSF OUT General Fund - - - 62,000 -
- - - 62,000 -
- 66,124 96,496 269,418 262,713
- 66,124 96,496 269,418 262,713
- 66,124 96,496 269,418 262,713
- 66,124 - 263,550 266,000
- 66,124 96,496 269,418 262,713
- - (96,496) (5,868) 3,287
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

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

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

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

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

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

REVENUES
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 408 - Senior Center
Department Total: 40 - Parks & Community Services
Intergov - Intergovernmental
67

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
413.1060 INTERGOVT State Grants - 803 - 408,540 672,100 - 803 - 408,540 672,100
800.101 TRSF IN General Fund - - - 8,000 16,000
- - - 8,000 16,000
- 803 - 416,540 688,100
700.1010 STATE GRANT General Administration - 803 - 8,000 16,000 700.1020 STATE GRANT Activity Delivery - - - 37,400 61,100 700.1030 STATE GRANT Loans - - - 371,400 211,000
700.1040 STATE GRANT Housing Rehabilitation LOANS - - - - 400,000 - 803 - 416,800 688,100
- 803 - 416,800 688,100
- 803 - 416,800 688,100
- 803 - 416,800 688,100
- 803 - 416,540 688,100
- 803 - 416,800 688,100
- (0) - (260) -
400.1000 PROP TAXES Secured - Current Year 3,502,592 3,514,933 3,500,000 3,500,000 3,500,000 3,502,592 3,514,933 3,500,000 3,500,000 3,500,000
412.1417 USE OF MONEY & PROP 2015 Successor 798 1,318 - 1,100 - 412.1419 USE OF MONEY & PROP 2017 Successor 1 1 - - -
412.1421 USE OF MONEY & PROP 2024 Successor - - - - -
799 1,319 - 1,100 -
427.1006 INTEREST Senior Apartments 730 - - - -
730 - - - -
3,504,121 3,516,252 3,500,000 3,501,100 3,500,000
600.1010 EMP SRV Regular Salaries 131,530 109,623 108,576 118,155 121,211 600.1015 EMP SRV Buy back Salaries 1,137 1,504 3,962 6,169 4,497 600.1080 EMP SRV PERS 15,015 14,254 14,471 15,759 16,376 600.1081 EMP SRV PERS Unfunded Liability 34,896 22,189 35,139 38,493 50,039 600.1100 EMP SRV Medicare 1,915 1,599 1,607 1,769 1,796 600.1110 EMP SRV Disability/Life Insurance 3,012 2,926 2,550 2,806 2,849 600.1120 EMP SRV Health/Dental/Vision Insurance 17,940 13,412 12,600 13,966 14,200 205,444 165,506 178,905 197,117 210,968
640.1020 SERVICES Contractual - - 72,160 72,160 -
640.1040 SERVICES Fiscal Agent Fees 16,025 15,525 - 15,525 - 670.1040 MAINTENANCE Vehicle Maintenance 1,844 1,069 1,061 1,061 1,314 690.1240 SPC DEPT EXP Cost of Issuance - 351,557 - - -
17,869 368,151 73,221 88,746 1,314
710.1070 PRINCIPAL 2012 Successor - - 55,000 55,000 55,000 710.1080 PRINCIPAL 2014 Successor - - 425,000 425,000 - 710.1090 PRINCIPAL 2015 Successor - - 795,000 795,000 835,000 710.1100 PRINCIPAL 2017 Successor 207,833 (207,833) 423,000 435,000 460,000 710.1110 PRINCIPAL 2024 Successor - - - - 395,000
720.1110 INTEREST 2024 Successor - - - - 451,875
207,833 (207,833) 1,698,000 1,710,000 2,196,875
720.1070 INTEREST 2012 Successor 71,046 69,192 47,756 47,756 45,625 720.1080 INTEREST 2014 Successor 477,812 602,400 500,875 500,875 - 720.1090 INTEREST 2015 Successor 491,130 454,913 385,956 385,956 345,206 720.1100 INTEREST 2017 Successor 682,060 1,081,029 615,287 615,287 597,888 1,722,047 2,207,534 1,549,874 1,549,874 988,719
740.1020 DEPRECIATION Depreciation Expense 5,219 5,188 - - - 5,219 5,188 - - -
2,158,413 2,538,546 3,500,000 3,545,737 3,397,876
2,158,413 2,538,546 3,500,000 3,545,737 3,397,876
2,158,413 2,538,546 3,500,000 3,545,737 3,397,876
3,504,121 3,516,252 3,500,000 3,501,100 3,500,000
2,158,413 2,538,546 3,500,000 3,545,737 3,397,876
1,345,708 977,706 - (44,637) 102,124
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
Account Classification Total: Intergov - Intergovernmental Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

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

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

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Fund EXPENSE Total: 501 - Successor Agency Recognized Obli Fund Total: 501 - Successor Agency Recognized Obli
Fund: 502 - Downtown Improvement District
Depreciation - Depreciation Expense
Account Classification Total: Depreciation - Depreciation Expense Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 501 - Successor Agency Recognized Obli 68

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
406.1010 BUS LIC TAX Downtown / Improvement District 11,169 11,534 - - - 11,169 11,534 - - -
11,169 11,534 - - -
690.1180 SPC DEPT EXP Community Promotion / Misc 14,968 7,499 - - - 14,968 7,499 - - -
14,968 7,499 - - -
14,968 7,499 - - -
14,968 7,499 - - -
11,169 11,534 - - -
14,968 7,499 - - -
(3,798) 4,035 - - -
416.1010 ASSESSMENT Country Club 16,528 16,092 17,995 17,995 19,175 416.1020 ASSESSMENT Peachwood 25,519 26,002 29,857 29,857 31,341 416.1030 ASSESSMENT Harvest Estate 4,856 2,535 2,181 2,181 2,207 416.1040 ASSESSMENT Marshall Acres 20,230 18,656 19,249 19,249 20,565 416.1050 ASSESSMENT Nebraska 112,815 102,120 103,045 103,045 108,828 416.1060 ASSESSMENT Tierra Vista 7,776 7,572 8,208 8,208 8,716 416.1070 ASSESSMENT Sierra Heights 18,875 17,568 17,323 17,323 17,413 416.1080 ASSESSMENT Alta Mission Estate 9,909 7,146 6,368 6,368 6,442 416.1090 ASSESSMENT Morningside I 24,874 15,061 12,041 12,041 12,258 416.1100 ASSESSMENT Morningside II 11,485 10,591 10,932 10,932 12,559 416.1110 ASSESSMENT Sugar Plum/Villagio 24,982 23,327 22,553 22,553 23,095 416.1120 ASSESSMENT Citrus Heights 2,890 2,477 2,347 2,347 2,372 416.1130 ASSESSMENT Sierra View Estates 6,470 6,373 6,857 6,857 7,269 416.1140 ASSESSMENT Parkside-Muirfiled 87,493 77,816 75,646 75,646 83,685 416.1150 ASSESSMENT Viscaya 126,019 124,652 141,442 141,442 150,268 416.1160 ASSESSMENT Stony Creek 3,290 3,329 2,997 2,997 3,417 416.1170 ASSESSMENT Lincoln Mckinley 5,791 5,272 5,481 5,481 5,791 416.1180 ASSESSMENT Parkside II & III 49,557 47,391 50,059 50,059 50,782 559,360 513,980 534,581 534,581 566,183
559,360 513,980 534,581 534,581 566,183
610.1040 SUPPLIES Repair & Maintenance Supplies 60 - 28 400 400 620.1010 UTILITIES Electric 4,719 5,210 4,000 4,600 4,600 620.1030 UTILITIES Water 2,807 4,070 3,383 4,600 4,600
640.1010 SERVICES Professional & Technical 1,146 1,259 1,277 1,286 1,350 640.1020 SERVICES Contractual 12,393 525 2,394 1,000 2,514 21,125 11,064 11,082 11,886 13,464
605.1080 ALLOC COSTS Interdepartment Overhead 1,750 1,315 1,339 1,339 794 1,750 1,315 1,339 1,339 794
22,875 12,379 12,421 13,225 14,258
600.1010 EMP SRV Regular Salaries - 62 2,826 - 2,156
600.1020 EMP SRV Part Time Salaries 2,377 2,266 - - -
600.1080 EMP SRV PERS 281 317 380 - 172
600.1081 EMP SRV PERS Unfunded Liability 619 513 928 - 10 600.1100 EMP SRV Medicare 34 33 42 - 32
600.1110 EMP SRV Disability/Life Insurance - - 66 66 50 600.1120 EMP SRV Health/Dental/Vision Insurance - - 1,400 - 1,000 600.1130 EMP SRV Worker's Compensation 178 247 233 233 233 600.1140 EMP SRV Unemployment Insurance 15 18 17 17 16
600.1170 EMP SRV Uniform Allowance - - 42 - 30
3,504 3,456 5,934 316 3,699
610.1040 SUPPLIES Repair & Maintenance Supplies - 28 18 400 400 620.1010 UTILITIES Electric 6,620 8,265 6,261 6,261 6,637 620.1030 UTILITIES Water 5,111 4,574 6,250 6,400 6,500
640.1010 SERVICES Professional & Technical 1,146 1,259 1,277 1,294 1,359 640.1020 SERVICES Contractual 4,944 4,944 5,239 6,332 5,501 17,821 19,070 19,045 20,687 20,397
605.1010 ALLOC COSTS Liability Insurance 226 301 324 324 366 605.1020 ALLOC COSTS Property & Fire Insurance 115 153 198 198 182 605.1030 ALLOC COSTS Auto Insurance 22 32 34 34 40

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 502 - Downtown Improvement District Fund EXPENSE Total: 502 - Downtown Improvement District Fund Total: 502 - Downtown Improvement District
REVENUES Total

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

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

EXPENSES
Allocated Costs - Allocated Costs
Division Total: 261 - Country Club
Division: 262 - Peachwood
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 69

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
605.1040 ALLOC COSTS Risk Management 79 100 96 96 98
605.1080 ALLOC COSTS Interdepartment Overhead 2,850 2,791 2,535 2,535 - 3,292 3,377 3,187 3,187 686
24,617 25,903 28,166 24,190 24,782
620.1010 UTILITIES Electric 1,464 1,613 1,468 1,468 1,541 640.1010 SERVICES Professional & Technical 1,146 1,259 1,199 1,278 1,342 2,610 2,872 2,667 2,746 2,883
605.1080 ALLOC COSTS Interdepartment Overhead 386 317 322 322 170 386 317 322 322 170
2,996 3,189 2,989 3,068 3,053
600.1010 EMP SRV Regular Salaries - 71 3,229 - 2,156
600.1020 EMP SRV Part Time Salaries 2,717 2,590 - - -
600.1080 EMP SRV PERS 321 362 434 - 172
600.1081 EMP SRV PERS Unfunded Liability 707 586 1,061 - 10 600.1100 EMP SRV Medicare 39 38 48 - 32
600.1110 EMP SRV Disability/Life Insurance - - 75 - 50
600.1120 EMP SRV Health/Dental/Vision Insurance - - 1,600 - 1,000 600.1130 EMP SRV Worker's Compensation 204 283 267 - 233 600.1140 EMP SRV Unemployment Insurance 18 21 19 - 16
600.1170 EMP SRV Uniform Allowance - - 48 - 30
4,006 3,951 6,781 - 3,699
610.1040 SUPPLIES Repair & Maintenance Supplies 174 - - - - 620.1010 UTILITIES Electric 363 435 509 509 509
620.1030 UTILITIES Water 3,008 2,868 3,400 7,400 6,500
640.1010 SERVICES Professional & Technical 1,146 1,259 1,241 1,337 1,404 640.1020 SERVICES Contractual 2,796 7,791 2,931 2,563 2,990 7,488 12,353 8,081 11,809 11,403
605.1010 ALLOC COSTS Liability Insurance 259 344 371 371 366 605.1020 ALLOC COSTS Property & Fire Insurance 131 175 226 226 182 605.1030 ALLOC COSTS Auto Insurance 26 36 39 39 40
605.1040 ALLOC COSTS Risk Management 90 115 109 109 98
605.1080 ALLOC COSTS Interdepartment Overhead - 1,566 1,425 1,425 - 506 2,236 2,170 2,170 686
12,000 18,539 17,032 13,979 15,788
600.1010 EMP SRV Regular Salaries 13,830 11,658 19,121 13,732 18,130 600.1015 EMP SRV Buy back Salaries 561 951 92 92 238
600.1020 EMP SRV Part Time Salaries 4,075 3,885 - 1,276 - 600.1030 EMP SRV Overtime 252 180 - - -
600.1080 EMP SRV PERS 1,747 1,588 2,015 1,540 1,693
600.1081 EMP SRV PERS Unfunded Liability 2,796 2,185 1,620 769 87 600.1100 EMP SRV Medicare 268 234 281 222 266
600.1110 EMP SRV Disability/Life Insurance 353 348 446 322 423 600.1120 EMP SRV Health/Dental/Vision Insurance 5,806 5,067 8,400 6,027 8,000 600.1130 EMP SRV Worker's Compensation 1,988 2,210 1,850 1,850 1,952 600.1140 EMP SRV Unemployment Insurance 172 163 134 134 130 600.1170 EMP SRV Uniform Allowance - - 252 306 240
31,847 28,469 34,211 26,270 31,159
610.1040 SUPPLIES Repair & Maintenance Supplies 2,056 788 229 600 700 620.1010 UTILITIES Electric 2,874 3,045 2,582 3,000 3,600 620.1030 UTILITIES Water 4,638 4,051 6,000 5,500 5,600
640.1010 SERVICES Professional & Technical 3,539 3,757 3,776 3,957 4,155 640.1020 SERVICES Contractual 74,139 15,012 15,960 24,261 26,000 87,245 26,653 28,547 37,318 40,055
605.1010 ALLOC COSTS Liability Insurance 2,270 2,690 2,572 2,572 3,061 605.1020 ALLOC COSTS Property & Fire Insurance 1,152 1,367 1,571 1,571 1,520 605.1030 ALLOC COSTS Auto Insurance 225 284 268 268 332 605.1040 ALLOC COSTS Risk Management 790 896 758 758 819 605.1080 ALLOC COSTS Interdepartment Overhead 10,547 8,129 6,928 6,928 4,522 14,984 13,366 12,097 12,097 10,254
134,076 68,488 74,855 75,685 81,468
610.1040 SUPPLIES Repair & Maintenance Supplies - 248 50 50 53 620.1010 UTILITIES Electric 1,757 1,936 1,706 1,706 2,000 620.1030 UTILITIES Water 635 606 921 800 800
640.1010 SERVICES Professional & Technical 1,146 1,259 1,254 1,278 1,342 640.1020 SERVICES Contractual 960 4,960 1,015 1,015 2,000 Account Classification Total: Allocated Costs - Allocated Costs Division Total: 262 - Peachwood
Division: 263 - Harvest
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 264 - Marshall Acres
Division: 265 - Nebraska
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 263 - Harvest
Division: 264 - Marshall Acres
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Division Total: 265 - Nebraska
Division: 266 - Tierra Vista
M & O - Maintenance and Operations
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 70

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
4,498 9,008 4,946 4,849 6,195
605.1080 ALLOC COSTS Interdepartment Overhead 663 581 592 592 365 663 581 592 592 365
5,161 9,589 5,538 5,441 6,560
620.1010 UTILITIES Electric 4,977 5,485 5,586 5,586 5,900 640.1010 SERVICES Professional & Technical 1,146 1,259 1,240 1,293 1,358 640.1020 SERVICES Contractual 4,152 4,152 4,446 4,393 4,668 10,275 10,895 11,272 11,272 11,926
605.1080 ALLOC COSTS Interdepartment Overhead 1,646 1,338 1,362 1,362 3,094 1,646 1,338 1,362 1,362 3,094
11,921 12,233 12,634 12,634 15,020
620.1010 UTILITIES Electric 2,928 3,226 3,000 3,136 3,400 620.1030 UTILITIES Water 878 980 1,136 1,000 1,000
640.1010 SERVICES Professional & Technical 1,804 1,432 1,241 1,278 1,342 640.1020 SERVICES Contractual 1,507 1,644 1,700 1,700 1,785 7,118 7,283 7,077 7,114 7,527
605.1080 ALLOC COSTS Interdepartment Overhead 876 840 855 855 444 876 840 855 855 444
7,994 8,123 7,932 7,969 7,971
610.1040 SUPPLIES Repair & Maintenance Supplies 6,000 - - - - 620.1010 UTILITIES Electric 4,716 5,207 4,653 4,600 5,600 620.1030 UTILITIES Water 1,205 1,093 2,068 1,500 1,500
640.1010 SERVICES Professional & Technical 1,146 1,259 1,240 1,285 1,349 640.1020 SERVICES Contractual 10,464 6,564 7,012 15,004 7,400 23,531 14,122 14,973 22,389 15,849
605.1080 ALLOC COSTS Interdepartment Overhead 2,260 1,777 1,809 1,809 934 2,260 1,777 1,809 1,809 934
25,791 15,899 16,782 24,198 16,783
620.1010 UTILITIES Electric 3,834 4,219 3,797 3,797 4,200 620.1030 UTILITIES Water 842 1,036 1,035 1,100 1,100
640.1010 SERVICES Professional & Technical 1,146 1,259 1,240 1,293 1,358 640.1020 SERVICES Contractual 16,293 8,484 3,250 8,484 8,908 22,115 14,997 9,322 14,674 15,566
605.1080 ALLOC COSTS Interdepartment Overhead 1,290 1,106 1,126 1,126 918 1,290 1,106 1,126 1,126 918
23,405 16,103 10,448 15,800 16,484
600.1010 EMP SRV Regular Salaries - 99 4,037 2,356 4,975 600.1015 EMP SRV Buy back Salaries - - - 37 -
600.1020 EMP SRV Part Time Salaries 3,396 3,237 - 1,913 - 600.1080 EMP SRV PERS 401 452 543 524 396
600.1081 EMP SRV PERS Unfunded Liability 884 733 1,326 1,107 24 600.1100 EMP SRV Medicare 49 47 59 64 73
600.1110 EMP SRV Disability/Life Insurance - - 94 56 116 600.1120 EMP SRV Health/Dental/Vision Insurance - - 2,000 1,134 2,400 600.1130 EMP SRV Worker's Compensation 255 354 333 333 545 600.1140 EMP SRV Unemployment Insurance 22 26 24 24 36
600.1170 EMP SRV Uniform Allowance - - 60 168 72
5,007 4,949 8,476 7,716 8,637
610.1040 SUPPLIES Repair & Maintenance Supplies 24 - 186 186 195 620.1010 UTILITIES Electric 5,037 5,938 5,274 5,274 5,800 620.1030 UTILITIES Water 3,105 3,968 5,066 5,255 5,800
640.1010 SERVICES Professional & Technical 2,342 2,508 2,565 2,606 2,736 640.1020 SERVICES Contractual 6,816 6,816 7,217 6,955 7,578 670.1040 MAINTENANCE Vehicle Maintenance 21 18 25 82 86 670.1070 MAINTENANCE Rental Prop Maintenance - 1,204 - 207 217 17,346 20,451 20,333 20,565 22,412
710.2050 PRINCIPAL Vehicles 174 102 175 - -
174 102 175 - -
720.2050 INTEREST Vehicles 56 33 57 - -
56 33 57 - -
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 267 - Sierra Heights
Division: 268 - Alta Mission
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 266 - Tierra Vista
Division: 267 - Sierra Heights
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 269 - Morningside
Division: 270 - Morningside II
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 268 - Alta Mission
Division: 269 - Morningside
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 270 - Morningside II
Division: 271 - Sugar Plum
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 71

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
605.1010 ALLOC COSTS Liability Insurance - 430 463 463 855 605.1020 ALLOC COSTS Property & Fire Insurance - 219 283 283 425 605.1030 ALLOC COSTS Auto Insurance - 45 48 48 93
605.1040 ALLOC COSTS Risk Management - 143 137 137 229
605.1080 ALLOC COSTS Interdepartment Overhead 4,016 3,200 2,908 2,908 6,125 4,016 4,037 3,839 3,839 7,727
26,600 29,571 32,880 32,120 38,776
620.1010 UTILITIES Electric 962 1,081 1,026 1,026 1,100 640.1010 SERVICES Professional & Technical 1,146 1,259 1,240 1,278 1,342 2,108 2,340 2,266 2,304 2,442
605.1080 ALLOC COSTS Interdepartment Overhead 314 269 274 274 531 314 269 274 274 531
2,422 2,609 2,540 2,578 2,973
610.1040 SUPPLIES Repair & Maintenance Supplies 21 - - - - 620.1010 UTILITIES Electric 2,607 2,916 3,071 3,071 3,080 620.1030 UTILITIES Water 364 360 341 540 540
640.1010 SERVICES Professional & Technical 1,146 1,259 1,235 1,278 1,342 640.1020 SERVICES Contractual - 6,500 - - -
4,138 11,034 4,647 4,889 4,962
605.1080 ALLOC COSTS Interdepartment Overhead 586 551 561 561 293 586 551 561 561 293
4,724 11,585 5,208 5,450 5,255
600.1010 EMP SRV Regular Salaries 10,528 9,575 15,239 10,850 14,609 600.1015 EMP SRV Buy back Salaries 496 144 183 183 46
600.1020 EMP SRV Part Time Salaries 3,396 3,237 - 1,595 - 600.1030 EMP SRV Overtime 195 127 - - -
600.1080 EMP SRV PERS 1,144 1,178 1,425 1,136 1,396
600.1081 EMP SRV PERS Unfunded Liability 987 733 1,355 945 1,073 600.1100 EMP SRV Medicare 208 183 224 185 215
600.1110 EMP SRV Disability/Life Insurance 268 260 355 256 340 600.1120 EMP SRV Health/Dental/Vision Insurance 4,752 4,503 7,000 5,146 6,400 600.1130 EMP SRV Worker's Compensation 1,537 1,621 1,486 1,486 1,643 600.1140 EMP SRV Unemployment Insurance 133 119 108 108 109 600.1170 EMP SRV Uniform Allowance - - 210 330 192
23,643 21,680 27,585 22,220 26,023
610.1040 SUPPLIES Repair & Maintenance Supplies 1,658 3,126 1,675 4,000 4,000 620.1010 UTILITIES Electric 10,284 12,103 7,987 11,000 11,500 620.1030 UTILITIES Water 11,530 13,420 11,891 30,000 30,000 640.1010 SERVICES Professional & Technical 1,146 1,259 3,730 1,419 1,490 640.1020 SERVICES Contractual 14,912 11,412 11,763 20,412 20,983 670.1040 MAINTENANCE Vehicle Maintenance 424 289 470 150 200 670.1070 MAINTENANCE Rental Prop Maintenance - 588 - 2,350 2,350 39,953 42,197 37,516 69,331 70,523
710.2050 PRINCIPAL Vehicles 1,862 1,086 1,863 - -
1,862 1,086 1,863 - -
720.2050 INTEREST Vehicles 600 350 600 - -
600 350 600 - -
605.1010 ALLOC COSTS Liability Insurance - 1,973 2,066 2,066 2,576 605.1020 ALLOC COSTS Property & Fire Insurance - 1,003 1,261 1,261 1,279 605.1030 ALLOC COSTS Auto Insurance - 209 215 215 280
605.1040 ALLOC COSTS Risk Management - 658 609 609 689
605.1080 ALLOC COSTS Interdepartment Overhead 16,018 8,232 7,408 7,408 5,976 16,018 12,075 11,559 11,559 10,800
82,077 77,388 79,123 103,110 107,346
600.1010 EMP SRV Regular Salaries 9,123 8,241 15,822 10,092 13,775 600.1015 EMP SRV Buy back Salaries 496 144 128 128 -
600.1020 EMP SRV Part Time Salaries 5,094 4,856 - 2,392 - 600.1030 EMP SRV Overtime 195 127 - - -
600.1080 EMP SRV PERS 1,251 1,302 1,583 1,217 1,196
600.1081 EMP SRV PERS Unfunded Liability 1,417 1,100 2,014 1,402 66 600.1100 EMP SRV Medicare 212 187 233 186 203
600.1110 EMP SRV Disability/Life Insurance 236 227 369 238 321 600.1120 EMP SRV Health/Dental/Vision Insurance 4,092 3,843 7,400 4,854 6,400 Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 272 - Citrus Heights
Division: 273 - Sierra View
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 271 - Sugar Plum
Division: 272 - Citrus Heights
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 273 - Sierra View
Division: 274 - Parkside-Muirfield
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 274 - Parkside-Muirfield
Division: 275 - Viscaya
Employee Service - Employee Services
72

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1130 EMP SRV Worker's Compensation - 1,636 1,506 1,506 1,499 600.1140 EMP SRV Unemployment Insurance - 120 109 109 100 600.1170 EMP SRV Uniform Allowance - - 222 354 192
22,115 21,783 29,386 22,478 23,752
610.1040 SUPPLIES Repair & Maintenance Supplies 11,602 5,832 3,420 5,000 5,800 620.1010 UTILITIES Electric 19,532 21,216 16,829 21,000 21,000 620.1030 UTILITIES Water 23,906 28,267 34,471 40,000 44,500 640.1010 SERVICES Professional & Technical 3,539 3,757 3,876 3,958 4,156 640.1020 SERVICES Contractual 34,200 34,882 35,340 34,900 37,000 670.1040 MAINTENANCE Vehicle Maintenance 381 308 251 250 250 670.1070 MAINTENANCE Rental Prop Maintenance - 622 - 2,489 2,489 93,159 94,884 94,187 107,597 115,195
710.2050 PRINCIPAL Vehicles 1,969 1,149 1,149 - -
1,969 1,149 1,149 - -
720.2050 INTEREST Vehicles 634 370 371 - -
634 370 371 - -
605.1010 ALLOC COSTS Liability Insurance - 1,991 2,093 2,093 2,351 605.1020 ALLOC COSTS Property & Fire Insurance - 1,012 1,278 1,278 1,168 605.1030 ALLOC COSTS Auto Insurance - 210 218 218 255
605.1040 ALLOC COSTS Risk Management - 664 617 617 629
605.1080 ALLOC COSTS Interdepartment Overhead 23,337 14,874 13,442 13,442 4,251 23,337 18,751 17,648 17,648 8,654
141,215 136,936 142,741 147,723 147,601
600.1010 EMP SRV Regular Salaries - 38 1,615 483 2,073
600.1020 EMP SRV Part Time Salaries 1,358 1,295 - 638 - 600.1080 EMP SRV PERS 160 181 217 151 165
600.1081 EMP SRV PERS Unfunded Liability 354 293 530 368 10 600.1100 EMP SRV Medicare 20 19 24 17 31
600.1110 EMP SRV Disability/Life Insurance (1) - 38 12 48 600.1120 EMP SRV Health/Dental/Vision Insurance - - 800 245 1,000 600.1130 EMP SRV Worker's Compensation 102 141 133 133 227 600.1140 EMP SRV Unemployment Insurance 9 10 10 10 15
600.1170 EMP SRV Uniform Allowance - - 24 48 30
2,003 1,977 3,391 2,105 3,599
610.1040 SUPPLIES Repair & Maintenance Supplies - - 1,034 990 950 620.1010 UTILITIES Electric - - 165 - -
640.1010 SERVICES Professional & Technical 1,146 1,259 1,237 1,279 1,343 1,146 1,259 2,436 2,269 2,293
605.1010 ALLOC COSTS Liability Insurance - 172 185 185 356 605.1020 ALLOC COSTS Property & Fire Insurance - 87 113 113 177 605.1030 ALLOC COSTS Auto Insurance - 18 19 19 39
605.1040 ALLOC COSTS Risk Management - 57 55 55 95
605.1080 ALLOC COSTS Interdepartment Overhead 148 592 540 540 - 148 926 912 912 667
3,296 4,162 6,739 5,286 6,559
610.1040 SUPPLIES Repair & Maintenance Supplies - 342 52 52 55 620.1010 UTILITIES Electric 60 259 206 206 286
620.1030 UTILITIES Water 756 294 880 800 800
640.1010 SERVICES Professional & Technical 1,146 1,259 1,237 1,279 1,343 640.1020 SERVICES Contractual - - 52 10 50
1,962 2,153 2,427 2,347 2,534
605.1080 ALLOC COSTS Interdepartment Overhead 456 288 293 293 150 456 288 293 293 150
2,418 2,441 2,720 2,640 2,684
600.1010 EMP SRV Regular Salaries 11,585 10,892 16,017 11,561 14,100 600.1015 EMP SRV Buy back Salaries 330 201 110 110 -
600.1020 EMP SRV Part Time Salaries 3,396 3,238 - 797 - 600.1030 EMP SRV Overtime 244 153 - - -
600.1080 EMP SRV PERS 1,434 1,496 1,486 1,051 1,372
600.1081 EMP SRV PERS Unfunded Liability 2,398 1,877 1,357 489 68 600.1100 EMP SRV Medicare 220 203 235 183 207
600.1110 EMP SRV Disability/Life Insurance 294 292 373 271 328 600.1120 EMP SRV Health/Dental/Vision Insurance 5,128 4,794 7,200 5,195 6,000 600.1130 EMP SRV Worker's Compensation 1,629 1,863 1,551 1,551 1,506 600.1140 EMP SRV Unemployment Insurance 141 137 113 113 100 Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 276 - Stony Creek
Division: 277 - Lincoln Mckinley
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 275 - Viscaya
Division: 276 - Stony Creek
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 277 - Lincoln Mckinley
Division: 278 - Parkside II & III
Employee Service - Employee Services
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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 - - 216 252 180
26,800 25,145 28,658 21,573 23,861
610.1040 SUPPLIES Repair & Maintenance Supplies 857 - 1,810 880 880 620.1030 UTILITIES Water 628 727 798 898 898
640.1010 SERVICES Professional & Technical 3,539 3,757 3,693 3,897 4,092 640.1020 SERVICES Contractual 35,811 5,004 5,273 5,273 5,537 670.1040 MAINTENANCE Vehicle Maintenance 236 187 256 200 200 670.1070 MAINTENANCE Rental Prop Maintenance - 467 - 1,867 1,867 41,070 10,142 11,830 13,015 13,474
710.2050 PRINCIPAL Vehicles 1,534 895 896 - -
1,534 895 896 - -
720.2050 INTEREST Vehicles 494 288 289 - -
494 288 289 - -
605.1010 ALLOC COSTS Liability Insurance - 2,267 2,156 2,156 2,362 605.1020 ALLOC COSTS Property & Fire Insurance - 1,153 1,316 1,316 1,173 605.1030 ALLOC COSTS Auto Insurance - 240 224 224 257
605.1040 ALLOC COSTS Risk Management - 756 636 636 632
605.1080 ALLOC COSTS Interdepartment Overhead 7,044 5,546 4,637 4,637 2,462 7,044 9,962 8,969 8,969 6,886
76,943 46,432 50,642 43,557 44,221
610,530 501,571 511,390 538,653 557,582
610,530 501,571 511,390 538,653 557,582
559,360 513,980 534,581 534,581 566,183
610,530 501,571 511,390 538,653 557,582
(51,170) 12,409 23,191 (4,072) 8,601
401.1200 OTHER TAXES Laurabrook 8,584 9,137 9,444 9,444 9,916 401.1210 OTHER TAXES Quail Run South 20,227 21,532 22,253 22,253 23,366 401.1220 OTHER TAXES Tierra Vista II 16,150 17,191 17,768 17,768 18,657 401.1230 OTHER TAXES Autumn Gate 20,525 22,374 23,124 23,124 24,281 401.1240 OTHER TAXES Autumn Gate Phase II 15,189 16,169 16,711 16,711 16,711 401.1250 OTHER TAXES Autumn Gate Phase III 15,753 16,770 17,332 17,332 17,332 401.1260 OTHER TAXES Castro - 11,657 12,328 31,504 31,504 401.1270 OTHER TAXES Vineyard Estates - - - 2,573 2,702 401.1280 OTHER TAXES Castro/Montebella II - 3,025 - - - 96,428 117,856 118,960 140,709 144,469
412.1000 USE OF MONEY & PROP Investment Earnings 2,801 6,142 - - - 2,801 6,142 - - -
99,229 123,998 118,960 140,709 144,469
600.1010 EMP SRV Regular Salaries 1,600 2,796 3,446 3,248 2,488 600.1015 EMP SRV Buy back Salaries - 302 - - -
600.1030 EMP SRV Overtime - 7 - - -
600.1080 EMP SRV PERS 124 226 367 349 198
600.1081 EMP SRV PERS Unfunded Liability - 294 6 8 12
600.1090 EMP SRV Social Security 1 - - - -
600.1100 EMP SRV Medicare 22 44 51 48 37
600.1110 EMP SRV Disability/Life Insurance 47 82 80 76 58 600.1120 EMP SRV Health/Dental/Vision Insurance 729 1,190 1,400 1,400 1,200 600.1130 EMP SRV Worker's Compensation - - 338 338 354
600.1140 EMP SRV Unemployment Insurance - - 25 25 24
600.1170 EMP SRV Uniform Allowance - - 42 42 36
2,523 4,941 5,755 5,534 4,407
620.1010 UTILITIES Electric 11 - 26 26 26
620.1030 UTILITIES Water 354 262 477 700 700
640.1010 SERVICES Professional & Technical 996 2,086 1,129 2,440 2,562 640.1020 SERVICES Contractual 1,812 1,812 1,915 1,812 1,950 3,173 4,160 3,547 4,978 5,238
605.1010 ALLOC COSTS Liability Insurance - - 209 209 214 605.1020 ALLOC COSTS Property & Fire Insurance - - 128 128 106 605.1040 ALLOC COSTS Risk Management - - 62 62 57
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 1,496 - - 399 399 1,873
5,696 9,101 9,701 10,911 11,518
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Account Classification Total: Employee Service - Employee Services Fund EXPENSE Total: 503 - Assessment District
Fund Total: 503 - Assessment District
Fund: 505 - Community Facilities Districts

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

EXPENSES
Department: 20 - Administration
Division: 291 - Laurabrook
Division Total: 291 - Laurabrook
Division: 292 - Quail Run South
Employee Service - Employee Services
74

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
600.1010 EMP SRV Regular Salaries 3,840 5,619 10,971 9,001 4,560 600.1015 EMP SRV Buy back Salaries - 302 92 92 -
600.1020 EMP SRV Part Time Salaries - - - 797 -
600.1030 EMP SRV Overtime - 7 - - -
600.1080 EMP SRV PERS 298 441 1,072 943 363
600.1081 EMP SRV PERS Unfunded Liability - 294 683 482 22 600.1090 EMP SRV Social Security 2 - - - -
600.1100 EMP SRV Medicare 52 83 161 145 67
600.1110 EMP SRV Disability/Life Insurance 113 153 256 211 106 600.1120 EMP SRV Health/Dental/Vision Insurance 1,750 2,491 4,800 4,103 2,200 600.1130 EMP SRV Worker's Compensation - - 647 647 649
600.1140 EMP SRV Unemployment Insurance - - 47 47 43
600.1170 EMP SRV Uniform Allowance - - 144 204 66
6,055 9,390 18,873 16,672 8,076
610.1040 SUPPLIES Repair & Maintenance Supplies 20 6 31 31 33 620.1030 UTILITIES Water 869 1,157 1,230 2,500 2,800
640.1010 SERVICES Professional & Technical 996 2,086 1,129 2,440 2,562 640.1020 SERVICES Contractual 6,816 15,316 7,072 6,816 7,500 8,700 18,565 9,462 11,787 12,895
605.1010 ALLOC COSTS Liability Insurance - - 400 400 392 605.1020 ALLOC COSTS Property & Fire Insurance - - 245 245 195 605.1040 ALLOC COSTS Risk Management - - 118 118 105
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 3,234 - - 763 763 3,926
14,756 27,955 29,098 29,222 24,897
600.1010 EMP SRV Regular Salaries 2,880 4,409 8,455 5,860 9,015 600.1015 EMP SRV Buy back Salaries - 302 - - -
600.1020 EMP SRV Part Time Salaries - - - 1,276 -
600.1030 EMP SRV Overtime - 7 - - -
600.1080 EMP SRV PERS 224 349 942 780 718
600.1081 EMP SRV PERS Unfunded Liability - 294 1,071 749 43 600.1090 EMP SRV Social Security 2 - - - -
600.1100 EMP SRV Medicare 39 66 124 106 132
600.1110 EMP SRV Disability/Life Insurance 85 123 197 137 210 600.1120 EMP SRV Health/Dental/Vision Insurance 1,313 1,934 3,800 2,690 4,000 600.1130 EMP SRV Worker's Compensation - - 515 515 1,252 600.1140 EMP SRV Unemployment Insurance - - 37 37 83
600.1170 EMP SRV Uniform Allowance - - 114 162 120
4,542 7,483 15,255 12,312 15,573
640.1010 SERVICES Professional & Technical 996 2,086 1,129 2,440 2,562 640.1020 SERVICES Contractual - 5,100 - - -
996 7,186 1,129 2,440 2,562
605.1010 ALLOC COSTS Liability Insurance - - 318 318 755 605.1020 ALLOC COSTS Property & Fire Insurance - - 195 195 375 605.1040 ALLOC COSTS Risk Management - - 94 94 202
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 2,701 - - 607 607 4,033
5,538 14,669 16,991 15,359 22,168
600.1010 EMP SRV Regular Salaries 3,200 4,815 10,081 8,178 9,226 600.1015 EMP SRV Buy back Salaries - 302 92 92 -
600.1020 EMP SRV Part Time Salaries - - - 797 -
600.1030 EMP SRV Overtime - 7 - - -
600.1080 EMP SRV PERS 248 380 1,002 878 934
600.1081 EMP SRV PERS Unfunded Liability - 294 681 480 44 600.1090 EMP SRV Social Security 2 - - - -
600.1100 EMP SRV Medicare 43 72 148 133 136
600.1110 EMP SRV Disability/Life Insurance 94 133 235 192 215 600.1120 EMP SRV Health/Dental/Vision Insurance 1,459 2,119 4,400 3,703 4,000 600.1130 EMP SRV Worker's Compensation - - 559 559 1,290 600.1140 EMP SRV Unemployment Insurance - - 41 41 86
600.1170 EMP SRV Uniform Allowance - - 132 192 120
5,046 8,122 17,371 15,245 16,051
610.1040 SUPPLIES Repair & Maintenance Supplies - - 163 163 171 620.1010 UTILITIES Electric 1,107 743 1,275 900 900
620.1030 UTILITIES Water 1,399 873 1,644 2,300 2,300
640.1010 SERVICES Professional & Technical 996 2,086 1,129 2,460 2,583 640.1020 SERVICES Contractual 5,620 3,420 3,642 3,420 3,600 670.1010 MAINTENANCE Repair & Maintenance 19 - - - -
9,141 7,121 7,853 9,243 9,554
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 292 - Quail Run South
Division: 293 - Tierra Vista II
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 293 - Tierra Vista II
Division: 294 - Autumn Gate I
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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
605.1010 ALLOC COSTS Liability Insurance - - 801 801 779 605.1020 ALLOC COSTS Property & Fire Insurance - - 489 489 387 605.1040 ALLOC COSTS Risk Management - - 236 236 208
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 4,028 - - 1,526 1,526 5,402
14,186 15,243 26,750 26,014 31,007
600.1010 EMP SRV Regular Salaries 4,480 6,418 10,680 7,917 8,374 600.1015 EMP SRV Buy back Salaries - 302 - - -
600.1020 EMP SRV Part Time Salaries - - - 1,276 -
600.1030 EMP SRV Overtime - 7 - - -
600.1080 EMP SRV PERS 347 502 1,117 942 667
600.1081 EMP SRV PERS Unfunded Liability - 294 1,077 754 40 600.1090 EMP SRV Social Security 3 - - - -
600.1100 EMP SRV Medicare 61 94 157 136 123
600.1110 EMP SRV Disability/Life Insurance 131 173 249 185 195 600.1120 EMP SRV Health/Dental/Vision Insurance 2,042 2,862 4,800 3,690 4,000 600.1130 EMP SRV Worker's Compensation - - 736 736 1,188 600.1140 EMP SRV Unemployment Insurance - - 53 53 79
600.1170 EMP SRV Uniform Allowance - - 144 192 120
7,063 10,653 19,013 15,881 14,786
620.1010 UTILITIES Electric - - - - -
620.1030 UTILITIES Water 328 326 414 414 435
640.1010 SERVICES Professional & Technical 1,027 2,164 1,129 3,220 3,381 1,355 2,490 1,543 3,634 3,816
605.1010 ALLOC COSTS Liability Insurance - - - - 717
605.1020 ALLOC COSTS Property & Fire Insurance - - - - 356 605.1040 ALLOC COSTS Risk Management - - - - 192
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 2,966 - - - - 4,231
8,418 13,143 20,556 19,515 22,833
640.1010 SERVICES Professional & Technical - - - 786 2,562 - - - 786 2,562
- - - 786 2,562
640.1010 SERVICES Professional & Technical - - - 786 2,562 - - - 786 2,562
- - - 786 2,562
640.1010 SERVICES Professional & Technical - - - 36 1,281 - - - 36 1,281
- - - 36 1,281
48,594 80,111 103,096 102,629 118,828
48,594 80,111 103,096 102,629 118,828
99,229 123,998 118,960 140,709 144,469
48,594 80,111 103,096 102,629 118,828
50,635 43,887 15,864 38,080 25,641
17,702,490 16,276,380 11,828,028 13,046,330 14,372,057
15,050,224 14,256,907 13,439,636 15,866,506 15,671,294
2,652,266 2,019,474 (1,611,608) (2,820,176) (1,299,237) Minus One Time Revenues and Expenses
17,702,490 16,276,380 11,828,028 13,046,330 14,361,557
8,393,542 9,512,580 11,605,962 13,153,738 13,165,134
9,308,948 6,763,801 222,066 (107,408) 1,196,423
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 295 - Autumn Gate II & III
Division: 296 - Montebella
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 294 - Autumn Gate I
Division: 295 - Autumn Gate II & III
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 298 - Montebella II
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 505 - Community Facilities Districts Division Total: 296 - Montebella
Division: 297 - Vineyard Estates
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 297 - Vineyard Estates
Division: 298 - Montebella II
EXPENSE GRAND Totals:

Grand Totals:

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

EXPENSE GRAND Totals:

Grand Totals:

REVENUE GRAND Totals:
76

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INTERNAL SERVICE FUNDS
Internal Service Funds serve funds within the City. Revenues for this fund are transferred or allocated from the other funds of the City. Revenues from without side the City are not typically found in these funds. The Internal Service Funds include the following and divisions:
 111-Insurance Risk Fund ................................................................................................................ 78  112 –Health Fund ........................................................................................................................... 78  122 – Equipment Replacement Fund *new in 19-20 ..................................................................... 79  215 - Fleet Maintenance Fund ....................................................................................................... 79  216 - Property & Facility Maintenance Fund ................................................................................. 80 77

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 14,321 23,456 - 14,526 12,000 14,321 23,456 - 14,526 12,000
414.1050 MISC Liability Insurance Receipts 540,496 598,507 712,400 712,400 882,500 414.1060 MISC Auto Insurance Receipts 79,522 109,723 101,175 101,175 164,205 414.1070 MISC Fire/Property Insurance Receipts 274,208 324,091 435,000 435,000 438,300 414.1080 MISC Risk Management Receipts 188,088 199,998 210,000 210,000 236,000 414.1090 MISC LTD/Life Insurance Receipts 246,910 260,278 280,000 280,000 280,000 414.1100 MISC Unemployment Insurance Receipts 54,872 57,298 55,000 55,000 55,000 414.1110 MISC Worker's Comp Insurance Receipts 921,097 969,802 1,012,614 1,012,614 1,121,850 2,305,193 2,519,697 2,806,189 2,806,189 3,177,855
2,319,514 2,543,153 2,806,189 2,820,715 3,189,855
600.1010 EMP SRV Regular Salaries 90,534 140,254 133,994 133,994 134,275 600.1015 EMP SRV Buy back Salaries 3,972 5,295 4,444 4,753 4,453 600.1080 EMP SRV PERS 11,297 16,582 17,708 17,708 17,812 600.1081 EMP SRV PERS Unfunded Liability 26,485 27,014 40,572 40,779 52,401 600.1100 EMP SRV Medicare 1,449 1,933 1,974 1,987 1,978 600.1110 EMP SRV Disability/Life Insurance 2,298 3,096 3,130 3,152 3,137 600.1120 EMP SRV Health/Dental/Vision Insurance 17,058 22,259 21,400 21,400 21,400 600.1180 EMP SRV OPEB GASB 75 (6,988) (14,446) - - -
600.1185 EMP SRV PENSION GASB 68 (60,225) 11,285 - - -
600.1220 EMP SRV Safety Program 17 157 1,000 1,000 1,000 600.1230 EMP SRV EAP (Risk Management) 3,489 3,277 5,000 5,000 - 89,387 216,706 229,222 229,773 236,456
610.1010 SUPPLIES Office Supplies 450 447 500 500 500
610.1060 SUPPLIES Safety Equipment & Supplies 897 - 200 200 200 640.1010 SERVICES Professional & Technical 750 1,000 2,000 1,500 2,000 640.1020 SERVICES Contractual 25,718 25,543 26,000 26,500 26,500 660.1020 INSURANCE Health Self-Insurance Claims 516 7,255 8,294 10,000 - 660.1030 INSURANCE Disability & Life Insurance 151,822 136,352 280,000 200,000 280,000 660.1040 INSURANCE Auto Insurance 85,792 110,053 150,000 200,000 164,205 660.1050 INSURANCE Liabiltity Insurance-JPA contrac 538,978 470,001 712,400 712,400 882,500 660.1070 INSURANCE Fire Insurance 274,902 441,750 435,000 475,000 438,300 660.1080 INSURANCE Unemployment Insurance 5,893 22,477 55,000 55,000 55,000 670.1040 MAINTENANCE Vehicle Maintenance 632 635 632 632 632 690.1050 SPC DEPT EXP Rental 147 322 250 250 250
690.1310 SPC DEPT EXP Worker's Comp - JPA 776,667 991,712 1,012,614 1,012,614 1,121,850 1,863,164 2,207,547 2,682,890 2,694,596 2,971,937
710.1001 PRINCIPAL Copiers 750 750 750 750 750
750 750 750 750 750
900.101 TRSF OUT General Fund 1,546
900.122 TRSF OUT Equipment Replacement 1,329 1,406 1,329 1,329 1,329 1,329 1,406 1,329 1,329 2,875
1,954,630 2,426,408 2,914,191 2,926,448 3,212,018
1,954,630 2,426,408 2,914,191 2,926,448 3,212,018
1,954,630 2,426,408 2,914,191 2,926,448 3,212,018
2,319,514 2,543,153 2,806,189 2,820,715 3,189,855
1,954,630 2,426,408 2,914,191 2,926,448 3,212,018
364,884 116,745 (108,002) (105,733) (22,163)
412.1000 USE OF MONEY & PROP Investment Earnings 58,218 111,779 75,000 95,000 100,000 58,218 111,779 75,000 95,000 100,000
414.1120 MISC Health Insurance Receipts 2,935,997 2,933,112 3,067,022 3,067,022 3,080,000 414.1130 MISC COBRA Insurance (Employee) 30,419 20,954 20,000 20,000 20,000 414.1150 MISC Retiree Health 207,356 248,870 230,000 230,000 230,000 3,173,772 3,202,936 3,317,022 3,317,022 3,330,000
3,231,990 3,314,715 3,392,022 3,412,022 3,430,000
660.1100 INSURANCE Vision & Dental Admin 279,649 263,253 280,000 280,000 280,000 660.1110 INSURANCE Medical Ins Claim 868,234 1,302,158 1,500,000 1,400,000 1,500,000 660.1115 INSURANCE Medical Ins Prescription 417,596 412,320 500,000 500,000 500,000 660.1120 INSURANCE Medical Ins Admin 895,323 912,051 800,000 850,000 850,000 Fund: 111 - Risk Management

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Transfer - Transfer
Account Classification Total: Transfer - Transfer
REVENUES Total

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 111 - Risk Management
Fund EXPENSE Total: 111 - Risk Management
Fund Total: 111 - Risk Management
REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
M & O - Maintenance and Operations
78

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
660.1125 INSURANCE Retiree Claims 91,535 430,618 200,000 260,000 250,000 660.1130 INSURANCE Retiree Prescription 135,264 100,444 150,000 140,000 140,000 660.1135 INSURANCE Medicare Supplement - Medical 46,549 61,847 60,000 60,000 62,000 660.1140 INSURANCE Medicare Supplement - RX 19,752 33,743 35,000 35,000 40,000 2,753,901 3,516,434 3,525,000 3,525,000 3,622,000
2,753,901 3,516,434 3,525,000 3,525,000 3,622,000
2,753,901 3,516,434 3,525,000 3,525,000 3,622,000
2,753,901 3,516,434 3,525,000 3,525,000 3,622,000
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
478,089 (201,719) (132,978) (112,978) (192,000)
800.101 TRSF IN General Fund 44,000 46,562 43,996 43,996 43,996 800.111 TRSF IN Insurance 1,329 1,406 1,329 1,329 1,329 800.202 TRSF IN Gas Tax 825 873 825 825 825
800.203 TRSF IN Transportation 825 873 825 825 825
800.215 TRSF IN Fleet Maintenance 2,337 2,473 2,337 2,337 2,337 800.216 TRSF IN Property Maintenance 1,329 1,406 1,329 1,329 1,329 800.230 TRSF IN Water 3,511 3,715 3,511 3,511 3,511
800.231 TRSF IN Sewer 5,023 5,316 5,023 5,023 5,023
800.232 TRSF IN Disposal 3,007 3,182 3,007 3,007 3,007
800.234 TRSF IN CNG 825 873 - - -
800.320 TRSF IN Ambulance 4,857 7,240 9,019 9,019 9,019 67,868 73,919 71,201 71,201 71,201
67,868 73,919 71,201 71,201 71,201
610.1020 SUPPLIES Operating Supplies 45,139 12,594 30,000 20,000 26,000 670.1010 MAINTENANCE Repair & Maintenance - - - 10,000 6,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 8,000 8,000 6,000 45,139 12,594 38,000 38,000 38,000
710.2067 PRINCIPAL Dell - - 30,000 30,000 30,000
- - 30,000 30,000 30,000
720.2067 INTEREST Dell 2,383 1,321 1,100 1,100 1,100
2,383 1,321 1,100 1,100 1,100
47,522 13,915 69,100 69,100 69,100
47,522 13,915 69,100 69,100 69,100
47,522 13,915 69,100 69,100 69,100
67,868 73,919 71,201 71,201 71,201
47,522 13,915 69,100 69,100 69,100
20,346 60,004 2,101 2,101 2,101
412.1000 USE OF MONEY & PROP Investment Earnings 619 1,311 - - - 619 1,311 - - -
501.1150 OVERHEAD Fleet Maintenance 463,000 465,940 498,525 498,525 512,550 463,000 465,940 498,525 498,525 512,550
463,619 467,251 498,525 498,525 512,550
600.1010 EMP SRV Regular Salaries 107,698 123,133 136,108 139,616 139,984 600.1015 EMP SRV Buy back Salaries - 1,086 4,058 4,193 4,291 600.1030 EMP SRV Overtime 6,315 6,934 5,000 5,000 5,000 600.1050 EMP SRV Standby 870 1,533 2,000 2,000 2,000
600.1080 EMP SRV PERS 8,215 9,078 11,122 11,398 11,572
600.1081 EMP SRV PERS Unfunded Liability 994 - 2,649 2,658 3,773 600.1100 EMP SRV Medicare 1,604 1,810 1,991 2,042 2,049 600.1110 EMP SRV Disability/Life Insurance 2,569 2,628 3,159 3,240 3,251 600.1120 EMP SRV Health/Dental/Vision Insurance 40,028 39,913 41,600 41,600 41,600 600.1130 EMP SRV Worker's Compensation 8,553 9,071 9,689 9,689 10,255 600.1140 EMP SRV Unemployment Insurance 658 683 703 703 683 600.1170 EMP SRV Uniform Allowance 4,218 4,780 1,248 1,248 5,059 600.1180 EMP SRV OPEB GASB 75 (8,274) (17,101) - - -
600.1185 EMP SRV PENSION GASB 68 (13,703) 2,620 - - -
159,745 186,167 219,327 223,387 229,517
610.1010 SUPPLIES Office Supplies 978 699 1,500 1,500 1,530 Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 112 - Health Insurance
Fund EXPENSE Total: 112 - Health Insurance
Fund Total: 112 - Health Insurance
Account Classification Total: M & O - Maintenance and Operations Department: 20 - Administration
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Fund: 122 - Technology Replacement

REVENUES
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Fund EXPENSE Total: 122 - Technology Replacement
Fund Total: 122 - Technology Replacement
Fund: 215 - Fleet Maintenance

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 122 - Technology Replacement
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 710 - Fleet
79

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
610.1020 SUPPLIES Operating Supplies 15,426 3,369 18,200 12,200 5,152 610.1030 SUPPLIES Lubricant & Fuels 5,050 4,595 10,000 10,000 10,200 610.1040 SUPPLIES Repair & Maintenance Supplies 3,624 927 8,000 8,000 8,160 610.1050 SUPPLIES Small Tools 3,747 852 4,500 4,500 4,590 610.1060 SUPPLIES Safety Equipment & Supplies 77 - 500 500 510 620.1010 UTILITIES Electric 9,149 10,074 14,900 14,900 15,198 620.1020 UTILITIES Gas 398 233 400 400 408
630.1010 COMMUNICATION Telephone 645 420 800 800 816
630.1020 COMMUNICATION Cellphone 937 833 1,228 1,228 1,253 630.1040 COMMUNICATION Postage 593 38 300 300 306
640.1020 SERVICES Contractual 3,894 2,413 1,672 7,672 7,825 650.1010 TRAINING Travel & Conference - - 1,000 1,000 1,020 650.1020 TRAINING Training & Vocational 390 - 530 530 541 670.1030 MAINTENANCE Equipment Maintenance - 791 1,000 1,000 1,020 670.1040 MAINTENANCE Vehicle Maintenance 203,116 190,653 174,000 174,000 177,480 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 326 15 530 530 541 248,350 215,911 239,060 239,060 236,550
605.1010 ALLOC COSTS Liability Insurance 8,078 8,439 9,998 9,998 13,122 605.1020 ALLOC COSTS Property & Fire Insurance 4,098 4,290 6,105 6,105 6,517 605.1030 ALLOC COSTS Auto Insurance 817 1,065 1,065 1,065 1,335 605.1040 ALLOC COSTS Risk Management 2,811 2,813 2,947 2,947 3,509 605.1060 ALLOC COSTS Custodian 2,824 2,152 2,253 2,253 2,364 605.1170 ALLOC COSTS Property Maintenance 2,399 2,456 1,602 1,602 2,634 21,027 21,215 23,970 23,970 29,481
730.1070 CAPITAL OUTLAY Machinery and Equipment - - - - - - - - - -
900.122 TRSF OUT Equipment Replacement 2,337 2,473 2,337 2,337 2,337 900.185 TRSF OUT Financing Authority Debt Service 12,211 13,036 13,831 13,831 14,665 14,548 15,509 16,168 16,168 17,002
443,669 438,803 498,525 502,585 512,550
443,669 438,803 498,525 502,585 512,550
443,669 438,803 498,525 502,585 512,550
463,619 467,251 498,525 498,525 512,550
443,669 438,803 498,525 502,585 512,550
19,950 28,449 - (4,060) -
412.1000 USE OF MONEY & PROP Investment Earnings 2,607 3,007 - 1,000 - 2,607 3,007 - 1,000 -
414.1010 MISC Other Miscellaneous Revenue - 2,700 - - - 501.1160 OVERHEAD Property Maintenance 210,001 215,000 231,290 231,290 230,538 501.1190 OVERHEAD Custodial 135,001 140,000 144,591 144,591 162,251 345,002 357,700 375,881 375,881 392,789
347,609 360,707 375,881 376,881 392,789
600.1010 EMP SRV Regular Salaries 52,921 52,939 59,310 59,310 59,632 600.1015 EMP SRV Buy back Salaries - 1,013 234 234 319
600.1020 EMP SRV Part Time Salaries 2,116 13,663 - - -
600.1030 EMP SRV Overtime 1,266 1,250 - - -
600.1080 EMP SRV PERS 6,126 7,089 7,977 7,977 8,056
600.1081 EMP SRV PERS Unfunded Liability 14,492 19,560 19,392 19,392 25,173 600.1090 EMP SRV Social Security 139 847 1,032 - -
600.1100 EMP SRV Medicare 776 966 869 869 875
600.1110 EMP SRV Disability/Life Insurance 1,202 1,230 1,379 1,379 1,388 600.1120 EMP SRV Health/Dental/Vision Insurance 21,067 21,007 21,400 21,400 21,400 600.1130 EMP SRV Worker's Compensation 10,038 8,259 9,643 9,643 5,276 600.1140 EMP SRV Unemployment Insurance 772 622 700 700 352 600.1170 EMP SRV Uniform Allowance 2,931 2,236 642 642 3,475 600.1185 EMP SRV PENSION GASB 68 (22,529) 4,241 - - -
91,317 134,922 122,578 121,546 125,946
610.1010 SUPPLIES Office Supplies - 220 200 200 204
610.1020 SUPPLIES Operating Supplies 13,171 12,034 5,000 5,000 5,100 610.1030 SUPPLIES Lubricant & Fuels 9,315 3,069 7,000 7,000 7,140 610.1040 SUPPLIES Repair & Maintenance Supplies 45,436 42,678 38,400 59,000 60,180 610.1050 SUPPLIES Small Tools 81 - 600 600 -
630.1020 COMMUNICATION Cellphone 968 232 1,224 1,174 1,197 630.1040 COMMUNICATION Postage - 2 - 50 51
640.1020 SERVICES Contractual 7,297 10,159 10,200 10,200 10,404 650.1020 TRAINING Training & Vocational - - 750 750 750 Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs EXPENSES Total
Fund REVENUE Total: 215 - Fleet Maintenance
Fund EXPENSE Total: 215 - Fleet Maintenance
Fund Total: 215 - Fleet Maintenance
Fund: 216 - Property & Facility Maintenance

REVENUES
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 710 - Fleet
Department Total: 70 - Public Works
Department: 70 - Public Works
Division: 711 - Property Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
80

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
670.1030 MAINTENANCE Equipment Maintenance 6,986 6,132 25,500 5,500 5,610 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 18 18 1,040 1,040 1,061 83,272 74,544 89,914 90,514 91,697
605.1010 ALLOC COSTS Liability Insurance 6,459 6,570 8,697 8,697 6,649 605.1020 ALLOC COSTS Property & Fire Insurance 3,277 3,340 5,310 5,310 3,302 605.1030 ALLOC COSTS Auto Insurance - 2,150 2,130 2,130 2,670 605.1040 ALLOC COSTS Risk Management 2,248 2,190 2,564 2,564 1,778 11,984 14,250 18,701 18,701 14,399
900.122 TRSF OUT Equipment Replacement 1,329 1,406 1,329 1,329 1,329 1,329 1,406 1,329 1,329 1,329
187,902 225,122 232,522 232,090 233,371
600.1020 EMP SRV Part Time Salaries 20,204 - - - -
600.1080 EMP SRV PERS 1,480 - - - -
600.1100 EMP SRV Medicare 293 - - - -
600.1170 EMP SRV Uniform Allowance 178 - - - -
22,154 - - - -
610.1010 SUPPLIES Office Supplies - - 100 100 102
610.1020 SUPPLIES Operating Supplies 8,304 18,698 19,659 19,659 17,220 610.1030 SUPPLIES Lubricant & Fuels 32 - - - -
610.1040 SUPPLIES Repair & Maintenance Supplies - - - - - 630.1010 COMMUNICATION Telephone - 216 - - -
640.1020 SERVICES Contractual 102,273 119,535 123,600 123,600 142,096 110,610 138,448 143,359 143,359 159,418
132,764 138,448 143,359 143,359 159,418
320,666 363,570 375,881 375,449 392,789
320,666 363,570 375,881 375,449 392,789
347,609 360,707 375,881 376,881 392,789
320,666 363,570 375,881 375,449 392,789
26,943 (2,863) - 1,432 -
6,430,600 6,759,746 7,143,818 7,179,344 7,596,395
5,520,388 6,759,130 7,382,697 7,398,582 7,808,457
910,212 616 (238,879) (219,238) (212,062)
Minus One Time Revenues and Expenses
6,430,600 6,759,746 7,143,818 7,179,344 7,596,395
5,520,388 6,759,130 7,375,697 7,389,500 7,806,911
910,212 616 (231,879) (210,156) (210,516)
Account Classification Total: M & O - Maintenance and Operations Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 723 - Custodial Services
Department Total: 70 - Public Works
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 711 - Property Services
Division: 723 - Custodial Services
Grand Totals:

REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

EXPENSES Total
Fund REVENUE Total: 216 - Property & Facility Maintenance Fund EXPENSE Total: 216 - Property & Facility Maintenance Fund Total: 216 - Property & Facility Maintenance
REVENUE GRAND Totals:

EXPENSE GRAND Totals:
81

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CAPITAL PROJECTS FUNDS
Capital projects funds are used to budget for the maintenance, repair and replacement of capital facilities. Capital project revenues may come from transfer from operating funds or from grant funds.

The Capital Projects Funds include the following and divisions:
 260 - Transportation Capital Projects ............................................................................................ 84  261 - Water Capital Projects .......................................................................................................... 84  262 - Sewer Capital Projects .......................................................................................................... 85  263 - MTBE Fund ............................................................................................................................ 85  264 - DBCP Fund ............................................................................................................................ 86  265 - Facilities Capital Projects ...................................................................................................... 86 83

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 697 1,681 500 1,000 500 697 1,681 500 1,000 500
413.1040 INTERGOVT Tulare County Receipts 30,000 310,451 - - - 413.1050 INTERGOVT CMAQ Grant 694,116 199,425 - 1,900,575 - 413.1060 INTERGOVT State Grants - 16,185 2,945,000 - -
413.1420 INTERGOVT Measure R 192,418 1,282,968 5,805,000 3,874,327 12,026,180 413.1430 INTERGOVT HSIP Highway Safety Impr Program 43,855 1,168,993 1,341,000 853,035 873,157 413.1450 INTERGOVT Section 130 Rail and Mass Transp 242,037 - - - - 413.1480 INTERGOVT TCAG Overall Work Plan (OWP) 6,000 - - 40,000 - 413.1550 INTERGOVT Safe Streets & Road 4 All (SS4A) - - 230,000 220,991 73,664 413.1560 INTERGOVT Active Transportation Prog (ATP) - 424,721 13,047,000 853,029 11,869,250 1,208,425 3,402,744 23,368,000 7,741,957 24,842,251
414.1010 MISC Other Miscellaneous Revenue 626 - 20,000 85,000 - 626 - 20,000 85,000 -
800.101 TRSF IN General Fund 2,072,683 3,438,632 425,318 274,000 - 800.105 TRSF IN American Rescue Plan Act 520,780 1,043,480 150,000 115,946 - 800.202 TRSF IN Gas Tax 200,000 147,230 - 166,000 -
800.203 TRSF IN Transportation 476,150 343,197 468,900 85,000 185,000 800.232 TRSF IN Disposal 75,000 75,000 75,000 75,000 75,000 800.250 TRSF IN Water Impact Fees - - - - -
800.251 TRSF IN Sewer Impact Fees - - - - -
800.252 TRSF IN Transportation Impact Fees 258,656 39,000 - 1,000,000 - 800.255 TRSF IN Storm Drain Impact Fees 13,910 - - - -
3,617,179 5,086,539 1,119,218 1,715,946 260,000
4,826,928 8,490,964 24,507,718 9,543,903 25,102,751
680.1075 CAPITAL PROJECTS City Wide Street Improvement 12,787 3,139,920 - - 50,000 680.1076 CAPITAL PROJECTS City Sidewalk Improvement 76,962 64,624 50,000 5,975 52,439 680.1078 CAPITAL PROJECTS Roadway Segment Safety
Imprvment 67,390 2,157,585 - 427,621 -
680.1079 CAPITAL PROJECTS Alley Improvements 20,780 55,050 75,000 33,923 136,017 680.1080 CAPITAL PROJECTS Street Lights - - 35,000 178,775 35,000 680.1105 CAPITAL PROJECTS ADA Ramp 27,162 66,365 50,000 55,600 54,758 680.1191 CAPITAL PROJECTS Analysis Program 6,000 - - 40,000 - 680.1260 CAPITAL PROJECTS Rail and Mass Transportation 232,281 5,989 - - - 680.1263 CAPITAL PROJECTS Alta/Kamm Roundabout 782,096 1,844,308 - 2,895,240 - 680.1270 CAPITAL PROJECTS Road 74 Improvements 580,573 - - - - 680.1272 CAPITAL PROJECTS Euclid Ave Improvements 1,163,520 - - - - 680.1278 CAPITAL PROJECTS Nebraska & Crawford
Intersection - 386,536 425,318 - -
680.1279 CAPITAL PROJECTS SRTS Improvement Projects - - - - - 680.1280 CAPITAL PROJECTS Safe Streets & Road 4 All - 16,534 230,000 279,012 93,004 680.1281 CAPITAL PROJECTS El Monte/Road 56 Roundabout 143,143 136,157 350,000 105,701 5,779,500 680.1286 CAPITAL PROJECTS ATP Bldg Dinuba's Active Transp - 424,721 16,735,000 3,572,801 12,269,250 680.1287 CAPITAL PROJECTS HSIP Cycle 11 - 43,539 200,000 323,865 971,596 680.1292 CAPITAL PROJECTS Corridor Street Improvements - 84,801 4,000,000 1,278,800 3,836,399 680.1296 CAPITAL PROJECTS Perry/El Monte Roundabout - 15,917 - 684,083 3,308,860 680.1510 CAPITAL PROJECTS Alta & Nebraska 1,629,237 - - - - 680.9000 CAPITAL PROJECTS Other Projects - - 3,295,000 59,000 - 4,741,930 8,442,046 25,445,318 9,940,396 26,586,823
4,741,930 8,442,046 25,445,318 9,940,396 26,586,823
4,741,930 8,442,046 25,445,318 9,940,396 26,586,823
4,741,930 8,442,046 25,445,318 9,940,396 26,586,823
4,826,928 8,490,964 24,507,718 9,543,903 25,102,751
4,741,930 8,442,046 25,445,318 9,940,396 26,586,823
84,998 48,917 (937,600) (396,493) (1,484,072)
412.1000 USE OF MONEY & PROP Investment Earnings - - - 500 100 - - - 500 100
413.1060 INTERGOVT State Grants - - 12,500,000 1,050,000 12,011,819 - - 12,500,000 1,050,000 12,011,819
Transfers - Transfers
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Division Total: 709 - Transportation
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 260 - Transportation Capital Projects Fund EXPENSE Total: 260 - Transportation Capital Projects Fund Total: 260 - Transportation Capital Projects
Account Classification Total: Capital Projects - Capital Projects Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
Fund: 261 - Water Capital Projects

REVENUES
Fund: 260 - Transportation Capital Projects

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 709 - Transportation
Capital Projects - Capital Projects
84

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
800.101 TRSF IN General Fund - 18,891 48,004 136,400 -
800.230 TRSF IN Water 37,537 135,269 650,000 550,000 2,110,000 800.250 TRSF IN Water Impact Fees 11,161 205,061 79,132 - 175,000 48,698 359,221 777,136 686,400 2,285,000
48,698 359,221 13,277,136 1,736,900 14,296,919
680.1156 CAPITAL PROJECTS Wells 21 11,003 94,154 3,001,723 1,000,000 2,317,199 680.1180 CAPITAL PROJECTS Community Water System
Improvem 98,593 73,372 760,000 150,000 1,160,000
680.1282 CAPITAL PROJECTS El Monte Village MobileHome
Park 805 - - - -
680.1288 CAPITAL PROJECTS Whitney Water Main
Improvements - - 400,000 100,000 500,000
680.1289 CAPITAL PROJECTS Parkway Water Main
Improvements - - - - 650,000
680.1290 CAPITAL PROJECTS Steel Pipe Replacement - - 250,000 - - 680.1294 CAPITAL PROJECTS Wellfield - - - 50,000 10,561,819 680.9000 CAPITAL PROJECTS Other Projects - - 10,000,000 - - 110,401 167,526 14,411,723 1,300,000 15,189,018
110,401 167,526 14,411,723 1,300,000 15,189,018
110,401 167,526 14,411,723 1,300,000 15,189,018
110,401 167,526 14,411,723 1,300,000 15,189,018
48,698 359,221 13,277,136 1,736,900 14,296,919
110,401 167,526 14,411,723 1,300,000 15,189,018
(61,703) 191,695 (1,134,587) 436,900 (892,099)
412.1000 USE OF MONEY & PROP Investment Earnings 145 - - 200 100 145 - - 200 100
800.101 TRSF IN General Fund 973,773 136,606 - - -
800.105 TRSF IN American Rescue Plan Act 1,277,264 23,813 - - - 800.231 TRSF IN Sewer - 43,420 - 35,000 50,000
800.251 TRSF IN Sewer Impact Fees 162,210 508,448 - - - 2,413,248 712,286 - 35,000 50,000
415.1020 OTH FIN SOURCES Proceeds of Bonds - - 2,750,000 - - - - 2,750,000 - -
2,413,392 712,286 2,750,000 35,200 50,100
799.2200 MISCELLANEOUS Capitalized Assets (2,596,132) 2,288,655 - - - (2,596,132) 2,288,655 - - -
680.1181 CAPITAL PROJECTS Community Sewer System
Improveme 242,707 64,770 - - -
680.1261 CAPITAL PROJECTS Clarifier 2,131,527 329,598 - - - 680.1273 CAPITAL PROJECTS El Monte Sewer Improvements 293,448 - - - - 680.1291 CAPITAL PROJECTS Sierra Way Sewer Main - - 2,750,000 - - 680.9000 CAPITAL PROJECTS Other Projects 56,260 - - - 50,000 2,723,943 394,368 2,750,000 - 50,000
127,810 2,683,023 2,750,000 - 50,000
127,810 2,683,023 2,750,000 - 50,000
127,810 2,683,023 2,750,000 - 50,000
2,413,392 712,286 2,750,000 35,200 50,100
127,810 2,683,023 2,750,000 - 50,000
2,285,582 (1,970,737) - 35,200 100
414.1180 MISC Remediation Reimbursements 2,944 - - - -
2,944 - - - -
2,944 - - - -
680.1155 CAPITAL PROJECTS Wells 2,944 - - - -
2,944 - - - -
2,944 - - - -
2,944 - - - -
EXPENSES Total 2,944 - - - -
Department: 70 - Public Works
Division: 703 - Water
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Division Total: 703 - Water
Department Total: 70 - Public Works
Fund: 263 - MTBE

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

EXPENSES
Division Total: 705 - Sewer Collection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 262 - Sewer Capital Projects
Fund EXPENSE Total: 262 - Sewer Capital Projects
Fund Total: 262 - Sewer Capital Projects
Department: 70 - Public Works
Division: 705 - Sewer Collection
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfers - Transfers
Account Classification Total: Transfers - Transfers
Other - Other Financing Sources
Account Classification Total: Other - Other Financing Sources REVENUES Total

EXPENSES
Fund EXPENSE Total: 261 - Water Capital Projects
Fund Total: 261 - Water Capital Projects
Fund: 262 - Sewer Capital Projects

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Division Total: 703 - Water
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 261 - Water Capital Projects
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 703 - Water
85

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
2,944 - - - -
2,944 - - - -
- - - - -
412.1000 USE OF MONEY & PROP Investment Earnings 117 207 - - - 117 207 - - -
117 207 - - -
117 207 - - -
117 207 - - -
412.1000 USE OF MONEY & PROP Investment Earnings 790 138 100 400 100 790 138 100 400 100
413.1060 INTERGOVT State Grants - 1,069,351 8,220,558 1,651,207 - 413.1510 INTERGOVT Entertainment Plaza Improvements 177,592 360 - - - 413.1570 INTERGOVT CALOES Grant - 904 - 299,096 2,700,000 413.1580 INTERGOVT LWCF - 490,473 - 2,009,527 -
413.1590 INTERGOVT Clean California Grant - - - 736,945 2,208,055 177,592 1,561,088 8,220,558 4,696,775 4,908,055
800.101 TRSF IN General Fund 39,978 307,759 1,201,373 1,660,878 55,000 800.105 TRSF IN American Rescue Plan Act 468,432 1,020,835 495,278 464,835 - 800.253 TRSF IN Police Impact Fees - - - 60,000 -
800.254 TRSF IN Park Impact Fees 405,577 - - 60,000 -
800.256 TRSF IN Fire Impact Fees - 582,894 1,000,000 - - 800.320 TRSF IN Ambulance 18,634 66,794 - 1,016,100 324,900 932,621 1,978,281 2,696,651 3,261,813 379,900
1,111,003 3,539,507 10,917,309 7,958,988 5,288,055
680.1040 CAPITAL PROJECTS Entertainment Plaza 573,145 22,409 - 736,019 2,208,055 680.1105 CAPITAL PROJECTS ADA Ramp 117,160 - - - -
680.1125 CAPITAL PROJECTS Downtown 70,654 42,727 - - -
680.1229 CAPITAL PROJECTS Fire Station 1 - 66,794 - 108,306 324,900 680.1231 CAPITAL PROJECTS Fire Training Facility 18,634 390,687 582,894 659,399 - 680.1240 CAPITAL PROJECTS Police Station - - - - -
680.1266 CAPITAL PROJECTS Civic Center 52,794 125,154 82,206 11,681 - 680.1271 CAPITAL PROJECTS Nebraska Park 35,080 35,544 - - - 680.1274 CAPITAL PROJECTS Viscaya Park 4,898 1,528,449 7,275,801 5,424,699 - 680.1275 CAPITAL PROJECTS KC Vista Park Improvements 22,320 659,793 - - 40,000 680.1276 CAPITAL PROJECTS Park Improvement Projects 172,799 - - - - 680.1277 CAPITAL PROJECTS Facade Improvement Program 7,285 99,447 - 12,000 - 680.1283 CAPITAL PROJECTS Senior Center Reroof - 195,529 - - - 680.1284 CAPITAL PROJECTS Rosanne Vuich Park - 12,303 - - - 680.1293 CAPITAL PROJECTS Cal OES Flood Mitigation - 477 - 299,523 2,700,000 680.1295 CAPITAL PROJECTS Stand Theater Demolition - 4,570 - 581,308 - 680.9000 CAPITAL PROJECTS Other Projects 26,100 - 3,000,000 156,077 15,000 1,100,869 3,183,884 10,940,901 7,989,012 5,287,955
1,100,869 3,183,884 10,940,901 7,989,012 5,287,955
1,100,869 3,183,884 10,940,901 7,989,012 5,287,955
1,100,869 3,183,884 10,940,901 7,989,012 5,287,955
1,111,003 3,539,507 10,917,309 7,958,988 5,288,055
1,100,869 3,183,884 10,940,901 7,989,012 5,287,955
10,134 355,623 (23,592) (30,024) 100
8,403,082 13,102,185 51,452,163 19,274,991 44,737,825
6,083,955 14,476,480 53,547,942 19,229,408 47,113,796
2,319,127 (1,374,295) (2,095,779) 45,583 (2,375,971)
Fund EXPENSE Total: 265 - Facilities Capital Projects
Fund Total: 265 - Facilities Capital Projects
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Division Total: 706 - Construction
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 265 - Facilities Capital Projects
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 706 - Construction
Fund: 265 - Facilities Capital Projects

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property REVENUES Total
Fund REVENUE Total: 264 - DBCP
Fund EXPENSE Total: 264 - DBCP
Fund Total: 264 - DBCP
Fund REVENUE Total: 263 - MTBE
Fund EXPENSE Total: 263 - MTBE
Fund Total: 263 - MTBE
Fund: 264 - DBCP

REVENUES
86

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DEBT SERVICE FUNDS
The Debt Service funds are used to budget for obligation of principal and interest payments. The Debt Service Funds include the following funds:
 181 - General Debt Fund ................................................................................................................ 88  182 - Water Debt Fund .................................................................................................................. 88  183 -Sewer Debt Fund ................................................................................................................... 88  185 - Financing Authority Debt Fund ............................................................................................ 89 87

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
412.1411 USE OF MONEY & PROP 2012 Land 1 - - - -
1 - - - -
800.101 TRSF IN General Fund 331,718 125,719 125,717 125,717 125,718 331,718 125,719 125,717 125,717 125,718
331,719 125,719 125,717 125,717 125,718
640.1010 SERVICES Professional & Technical 950 - - - -
640.1040 SERVICES Fiscal Agent Fees - - - - -
950 - - - -
710.1055 PRINCIPAL 2012 Land 200,000 - - - -
710.1085 PRINCIPAL 2015 BBVA - PNC 185,624 86,777 91,331 91,331 96,123 385,624 86,777 91,331 91,331 96,123
720.1055 INTEREST 2012 Land 6,000 - - - -
720.1085 INTEREST 2015 BBVA - PNC 64,847 38,425 34,386 34,386 29,595 70,847 38,425 34,386 34,386 29,595
900.185 TRSF OUT Financing Authority Debt Service - 82,000 - - - - 82,000 - - -
457,420 207,202 125,717 125,717 125,718
457,420 207,202 125,717 125,717 125,718
457,420 207,202 125,717 125,717 125,718
331,719 125,719 125,717 125,717 125,718
457,420 207,202 125,717 125,717 125,718
(125,702) (81,483) - - -
412.1408 USE OF MONEY & PROP 2009 Safe Water 13,408 23,614 2,000 15,000 2,000 13,408 23,614 2,000 15,000 2,000
800.230 TRSF IN Water 470,590 375,882 361,175 361,175 361,175 800.250 TRSF IN Water Impact Fees 87,074 87,075 87,075 87,075 87,075 557,664 462,957 448,250 448,250 448,250
571,072 486,571 450,250 463,250 450,250
640.1040 SERVICES Fiscal Agent Fees 220 1,320 2,000 2,000 2,000 220 1,320 2,000 2,000 2,000
710.2010 PRINCIPAL Clean Water Loan 1998 - - - - -
710.2040 PRINCIPAL SDWSRF Safe Drinking Water - - 391,408 391,408 401,651 - - 391,408 391,408 401,651
720.2010 INTEREST Clean Water Loan 1998 2,387 (1,558) - - - 720.2040 INTEREST SDWSRF Safe Drinking Water 71,867 62,019 56,842 56,842 46,599 74,254 60,461 56,842 56,842 46,599
900.230 TRSF OUT Water 477,209 434,028 - - -
477,209 434,028 - - -
551,683 495,809 450,250 450,250 450,250
551,683 495,809 450,250 450,250 450,250
551,683 495,809 450,250 450,250 450,250
571,072 486,571 450,250 463,250 450,250
551,683 495,809 450,250 450,250 450,250
19,389 (9,238) - 13,000 -
412.1412 USE OF MONEY & PROP 2012 Wastewater 17,052 29,363 7,500 20,000 8,000 17,052 29,363 7,500 20,000 8,000
800.231 TRSF IN Sewer 446,335 805,300 830,124 730,124 789,041 800.251 TRSF IN Sewer Impact Fees 200,000 - - 99,999 30,000 646,335 805,300 830,124 830,123 819,041
663,387 834,663 837,624 850,123 827,041
Account Classification Total: Transfers - Transfers
Fund: 181 - General Debt Service

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfers - Transfers
Account Classification Total: Transfer - Transfer
REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Transfer - Transfer
Account Classification Total: Transfers - Transfers
Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 181 - General Debt Service
Fund EXPENSE Total: 181 - General Debt Service
Fund Total: 181 - General Debt Service
Fund: 182 - Water Debt Service

EXPENSES
Department: 70 - Public Works
Division: 703 - Water
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Transfer - Transfer
Account Classification Total: Transfers - Transfers
Division Total: 703 - Water
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 182 - Water Debt Service
Fund EXPENSE Total: 182 - Water Debt Service
Fund Total: 182 - Water Debt Service
Fund: 183 - Sewer Debt Service

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfers - Transfers
REVENUES Total

EXPENSES
88

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Account Number Account Description 2022-23 Actual 2023-24 Actual 2024-25 Adopted 2024-25 Projected Year End 2025-26 Proposed
640.1040 SERVICES Fiscal Agent Fees 8,325 5,625 7,500 7,500 7,500 8,325 5,625 7,500 7,500 7,500
710.1060 PRINCIPAL 2012 Wastewater - - 470,000 470,000 475,000 710.1105 PRINCIPAL 2019 Wastewater - - 116,000 116,000 119,000 - - 586,000 586,000 594,000
720.1060 INTEREST 2012 Wastewater 323,713 310,515 194,487 194,487 178,531 720.1105 INTEREST 2019 Wastewater 54,669 51,693 49,635 49,635 46,510 378,381 362,208 244,122 244,122 225,041
386,706 367,833 837,622 837,622 826,541
386,706 367,833 837,622 837,622 826,541
386,706 367,833 837,622 837,622 826,541
663,387 834,663 837,624 850,123 827,041
386,706 367,833 837,622 837,622 826,541
276,680 466,830 2 12,501 500
412.1000 USE OF MONEY & PROP Investment Earnings 315 - - - - 412.1413 USE OF MONEY & PROP 2012 Public Works 20,854 36,040 - 20,975 8,000 412.1415 USE OF MONEY & PROP 2013 Solar - - - 904 -
412.1418 USE OF MONEY & PROP 2016 Measure R 431 870 - - - 21,600 36,910 - 21,879 8,000
800.101 TRSF IN General Fund 308,493 308,336 319,688 319,688 330,512 800.181 TRSF IN General Debt Service - 82,000 - - -
800.202 TRSF IN Gas Tax 10,677 11,398 12,093 12,093 12,823 800.203 TRSF IN Transportation 415,240 420,668 422,173 571,681 417,151 800.215 TRSF IN Fleet Maintenance 12,211 13,036 13,831 13,831 14,665 800.230 TRSF IN Water 327,075 346,443 365,607 365,607 385,447 800.231 TRSF IN Sewer 518,718 523,723 534,242 534,242 540,139 800.232 TRSF IN Disposal 14,236 15,198 16,124 16,124 17,097 800.252 TRSF IN Transportation Impact Fees 149,427 148,393 149,508 - 149,508 800.301 TRSF IN Public Safety Sales Tax 5,461 5,830 6,186 6,186 6,559 1,761,537 1,875,025 1,839,452 1,839,452 1,873,901
415.1020 OTH FIN SOURCES Proceeds of Bonds - - - - -
- - - - -
1,783,138 1,911,935 1,839,452 1,861,331 1,881,901
640.1040 SERVICES Fiscal Agent Fees 10,025 7,325 - 7,325 8,000 10,025 7,325 - 7,325 8,000
710.1065 PRINCIPAL 2012 Public Works 470,000 475,000 495,000 495,000 510,000 710.1075 PRINCIPAL 2013 Solar 304,955 356,286 411,724 411,724 471,541 710.1095 PRINCIPAL 2016 Measure R 240,000 250,000 260,000 260,000 265,000 1,014,955 1,081,286 1,166,724 1,166,724 1,246,541
720.1065 INTEREST 2012 Public works 263,925 249,750 235,200 235,200 218,213 720.1075 INTEREST 2013 Solar 311,914 298,790 283,278 283,278 265,396 720.1095 INTEREST 2016 Measure R 170,550 163,200 154,250 154,250 143,750 746,389 711,740 672,728 672,728 627,359
1,771,369 1,800,351 1,839,452 1,846,777 1,881,900
1,771,369 1,800,351 1,839,452 1,846,777 1,881,900
1,771,369 1,800,351 1,839,452 1,846,777 1,881,900
1,783,138 1,911,935 1,839,452 1,861,331 1,881,901
1,771,369 1,800,351 1,839,452 1,846,777 1,881,900
11,769 111,585 - 14,554 1
3,349,315 3,358,888 3,253,043 3,300,421 3,284,910
3,167,179 2,871,194 3,253,041 3,260,366 3,284,409
182,136 487,694 2 40,055 501
Department Total: 70 - Public Works
Department: 70 - Public Works
Division: 705 - Sewer Collection
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 705 - Sewer Collection
Account Classification Total: Other - Other Financing Sources EXPENSES Total
Fund REVENUE Total: 183 - Sewer Debt Service
Fund EXPENSE Total: 183 - Sewer Debt Service
Fund Total: 183 - Sewer Debt Service
Fund: 185 - Financing Authority Debt Service

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfers - Transfers
Account Classification Total: Transfers - Transfers
Other - Other Financing Sources
Department Total: 20 - Administration
REVENUES Total

EXPENSES Total
Fund REVENUE Total: 185 - Financing Authority Debt Service Fund EXPENSE Total: 185 - Financing Authority Debt Service Fund Total: 185 - Financing Authority Debt Service
REVENUE GRAND Totals:

EXPENSE GRAND Totals:
89

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RESOLUTION NO. 2025-32

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF DINUBA, CALIFORNIA

ADOPTING THE ANNUAL APPROPRIATION LIMIT
WHEREAS, Article XIIIB of the California Constitution requires cities to adopt annual appropriation limits; and
WHEREAS, Government Code 7910 of the State of California requires each local government to establish its appropriation limit by resolution each year at a regularly scheduled meeting or a noticed public meeting; and
WHEREAS, government code states that the City Council needs to vote on the factors to select in calculating the annual appropriation limit; and WHEREAS, any challenge to the appropriation limit must be brought within forty-five (45) days of the effective date of this resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF DINUBA, CALIFORNIA DOES RESOLVE that the appropriation limit for the fiscal year 2025/2026 is hereby set at $30,780,068.

Attached hereto as Exhibit “1”.

BE IT FURTHER RESOLVED that the City Council unanimously votes to select the California per capita income and the City's population change as the factors to calculate the 2025/2026 spending limit.

BE IT FURTHER RESOLVED that any challenges to said appropriation limit must be filed in writing with the City Manager no later than June 10, 2025. If challenges are made, the matter shall be set for hearing before the City Council at its next regularly scheduled meeting. //
//
//
//

Page 352 of 354 ends

The foregoing resolution was duly passed and adopted by the City Council of the City of Dinuba at a regular meeting thereof held on this 10th day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
___________________________
MAYOR
ATTEST:
______________________________

CITY CLERK

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Exhibit “1”

ANNUAL APPROPRIATION LIMIT

CALCULATIONS
AMOUNT
---------------
Last Year's Limit $ 28,708,492
Adjustment Factors:

1. Population % 100.729 %

2. Inflation % 104.440 %
Total Adjustment % 107.216 %
Annual Adjustment $ 2,071,576
FY 2025-2026 Limit $ 30,780,068

Page 354 of 354 ends

Dinuba City CouncilJune 10, 2025

Dinuba City Council
June 10, 2025