Dinuba City Council
May 26, 2026

Tuesday, May 26, 2026 / 5:30 PM / City Hall / 405 East El Monte Way, Dinuba District 1
Rachel Nerio- Guerrero
Mayor
District 2
Maribel Reynosa
Council Member
District 3
Benjamin Prado
Vice Mayor
District 4
Kuldip Thusu
Council Member
District 5
Linda Launer
Council Member
All attendees are advised that electronic devices should be placed on silent upon entering the Council Chambers.

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

1. CLOSED SESSION - 5:30 P.M.

1.1. Conference with Legal Counsel – Anticipated Litigation (LP) Potential Initiation of Litigation pursuant to Government Code § 54956.9(d); Number of Potential Cases: One (1)

1.2. Conference With Real Property Negotiators (LP)
Pursuant to Government Code Section 54956.8
Property: 6766 Avenue 408
Agency Negotiators: Luis Patlan, Daniel James
Under Negotiation: Price and Terms of Payment

2. WORK SESSION - 5:45 PM

2.1. Presentation of Preliminary Budget for Fiscal Year 2026/27 (KS)

3. OPENING CEREMONIES - 6:30 PM

3.1. Welcome and Call to Order

3.2. Invocation

3.3. Pledge of Allegiance

4. PRESENTATIONS

4.1. Tulare County Tobacco Prevention Program (DJ)

5. NEW EMPLOYEES/PROMOTIONS

5.1. Introduction of new Community Service Officer TPT, Jorge Zepeda (AI)

5.2. Introduction of new Community Service Officer TPT, Jeanette Garcia (AI)

5.3. Introduction and Oath of Office for Police Officer, Keng Vang (AI)

5.4. Introduction and Oath of Office for Police Officer, Melanie Flores (AI)

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

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

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

8.1. SUBJECT
Approval of City Council Meeting Minutes (MA)

RECOMMENDATION
Council to review and approve the City Council meeting of May 12, 2026, as presented.

8.2. SUBJECT
Authorization to Award Professional Services Contract for On-Call Engineering Services (GA)

RECOMMENDATION
Council to authorize the City Manager, or Public Works Director, to execute Professional Services Agreements for engineering services with 4Creeks, Inc. as the City's primary consulting engineer and Vanir Construction Management and Black Water Consulting Engineers as specialty on-call engineers.

8.3. SUBJECT
Resolution No. 2026-32 Authorization to Execute a Measure R Program Supplement Agreement for the 2026 Corridor Improvements Project (GA)

RECOMMENDATION
Council to approve Resolution No. 2026-32 authorizing the City Manager or his designee to execute a Measure R Program Supplement for the 2026 Corridor Improvements Project in the amount of $4 million.

8.4. SUBJECT
Authorization to Award Professional Services Agreement to Black Water Consulting Engineers for the Sewer Master Plan and Sewer Management Plan

Update (GA)

RECOMMENDATION
It is recommended that the City Council by one motion:

1. Approve the selection of Black Water Consulting Engineers to complete the City’s Sewer Master Plan and Sewer System Management Plan (SSMP) Update; and,

2. Authorize the City Manager or the Public Works Director to negotiate and execute a Professional Services Agreement with Black Water Consulting Engineers for an amount not to exceed $308,999.

8.5. SUBJECT
Ordinance No. 2026-09 – Second reading and Adoption to change the zoning for the Hernandez site (42778 N. Alta) (KSch))

RECOMMENDATION
Council to conduct the second reading, waive reading in full, and adopt Ordinance 2026-09 (Attachment "A") pertaining to an amendment of the zoning on a 0.12± acre parcel on the east side of N. Alta Avenue between Griggs Avenue and Union Avenue.

8.6. SUBJECT
Resolution No. 2026-33 Renewal of Delegation of Investment Authority to Meeder Public Funds (KS)

RECOMMENDATION
Council to adopt Resolution No. 2026-33 renewing the delegation of investment authority to Meeder Public Funds for a one-year term pursuant to California Government Code Section 53607.

8.7. SUBJECT
Approval of Real Property Purchase and Sale Agreement between the City of Dinuba and Braulio Rodriguez for APN: 017-182-016 (DJ)

RECOMMENDATION
Council to approve a Real Property Purchase and Sale Agreement for residential zoned property (APN: 017-182-016) between the City of Dinuba and Braulio Rodriguez for the development of a six-unit apartment project.

8.8. SUBJECT
Resolution No. 2026-34 Authorizing Submittal of Alternative Vehicle Grant Application to the San Joaquin Valley Air Pollution Control District (SH)

RECOMMENDATION
Council Adopt Resolution No. 2026-34 authorizing staff to submit an application to the San Joaquin Valley Air Pollution Control District (SJVAPCD) for grant funds of up to $100,000 to purchase new alternative fuel vehicles.

9. WARRANT REGISTER

9.1. SUBJECT
Warrant Register May 15, & 22, 2026 (KS)

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

10. PUBLIC HEARING

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

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

10.2. SUBJECT
Amendment to Dinuba Municipal Code Subsection 9.48.050 Concerning Park Operating Hours.(SH)

RECOMMENDATION
Council to conduct a public hearing introducing and conducting the first reading, waive reading in full, of Ordinance No. 2026-10 to approve an amendment to the Dinuba Municipal Code concerning park closing hours.

11. MAYOR/COUNCIL REPORTS

12. CITY MANAGER COMMUNICAT IONS

13. CITY STAFF COMMUNICATIONS

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

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

City Council Staff Report
Department: ADMINISTRATIVE

SERVICES
May 26, 2026
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
By: Karina Solis, Administrative Services Director
Subject: Presentation of Preliminary Budget for Fiscal Year 2026/27 (KS) RECOMMENDATION:

Council to review the preliminary fiscal year 2026/27 budget and provide direction as appropriate.

EXECUTIVE SUMMARY:

Annually, the City of Dinuba presents projections of the current fiscal year revenues and expenditures along with the preliminary following year's budget. This preliminary budget workshop session for the 2026/27 fiscal year includes the preliminary figures for the Enterprise and Capital Improvement Project funds. The previous budget workshop on May 12, 2026 covered the General fund, Special Revenue, Internal Service and Debt Service funds. The final budget will be presented for Council's consideration and adoption on June 9, 2026.

OUTSTANDING ISSUES:

None.

DISCUSSION:

The preliminary fiscal year 2026/27 budget has been prepared for the City Council's review and direction. A copy of the preliminary budget is enclosed as Attachment '1'.

This budget includes the projected year-end revenues and expenditures for fiscal year 2025/26 and the proposed budget for 2026/27.

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

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

June 9, 2026.

FISCAL IMPACT:

None.

PUBLIC HEARING:

None.

ATTACHMENTS:

1. 26-27 Preliminary Budget Book_ Workshop #2

CITY OF
DINUBA

PRELIMINARY BUDGET

FISCAL YEAR
2026-2027
Dinuba.org

Table of Contents
Overview
General Fund ............................................................................................................................ 1-5 Enterprise Funds ..................................................................................................................... 6-11 Internal Service Funds .......................................................................................................... 12-13 Capital Improvement Program .................................................................................................. 14 Debt Service ......................................................................................................................... 15-16 Budget Detail Sheets
General Fund ........................................................................................................................ 17-34 Enterprise Funds ................................................................................................................... 35-50 Special Revenue Funds ......................................................................................................... 51-77 Internal Service Funds .......................................................................................................... 79-84 Capital Projects Funds .......................................................................................................... 85-88 Debt Service Funds ............................................................................................................... 89-91

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

Expenditures are typically easier to project in any given year; however, revenues are more of a challenge because they fluctuate based on the state of the economy and the success of local businesses.

In preparation of the budget, projections of revenues and expenditures are determined by using historical trends, current data, input from departments, and anticipated growth and development.

Table 1-A below provides a summary of operating revenues over operating expenditures in the General Fund over the past few years. As reflected in the summary, actual revenues over expenditures have exceeded projections in fiscal years 2023/24 and 2024/25 by $3.2 and $2.9 million, respectively. The projected year-end for FY 2025/26 estimates revenues over expenditures of $852 thousand. The proposed budget for FY 2025/26 is projecting a slight deficit of $728 thousand.

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

FY 2024/25 Actual
In 2024/25, the City’s revenue increased by $129 thousand compared to the prior year, primarily due to higher property and motor vehicle taxes. Actual expenses for 2024/25 were $359 thousand higher than in 2023/24, primarily due to the conversion of two part-time positions to full-time, the addition of a part-time Fire Inspector, and increases to maintenance contracts amongst other increases.

FY 2025/26 Projected Year End
The revenue in the adopted 2025/26 fiscal year budget initially anticipated lower property taxes and motor vehicle taxes; however, these are now being adjusted to reflect updated year-end projections. Additionally, service and fee revenues are trending higher, primarily driven by increases in building-related fees such as Public Improvement Plan Checks, Inspection Fees and building permits. Additionally, the city is also projecting to receive funding from the Expanded Learning Opportunities Program (ELOP) to enrich after school programs. On the expense side, projected year-end figures have increased primarily due to cost of living adjustments. 2023-24 Actual 2024-25 Actual 2025-26
Adopted
2025-26
Projected Year
End
2026-27
Proposed
Total General Fund Revenues 20,446,364 20,575,479 18,998,293 20,979,848 20,202,175 Less Total General Fund Expenditures (17,279,385) (17,638,873) (18,591,638) (20,128,029) (20,930,534) Operating Revenues/Expenses 3,166,979 2,936,606 406,655 851,819 (728,359) 1

FY 2026/27 Proposed
For the proposed 2026/27 budget, decreases in service and fee revenues are anticipated for the new fiscal year due to decreases in building-related fees such as Public Improvement Plan Checks, Licenses and Fees such as Building Permits. Expenses are anticipated to increase by $802 thousand in the new fiscal year due to cost of living adjustments, increases in liability and property insurances and increases to contractual agreements based on CPI.

One-time capital expenses in the General Fund include $11 thousand for a dump trailer for the Parks Department and $35 thousand for mold removal for the downtown Police Community Services Office.
2

GENERAL FUND SUMMARY OF REVENUES AND EXPENDITURES
The proposed budget for Fiscal Year 2026/27 projects operating revenue of approximately $20.2 million and operating expenditures of $20.9 million.

GENERAL FUND REVENUES
Table 1 reflects a summary of the General Fund Revenues. The projected revenue for fiscal year ending June 30, 2026 is estimated at approximately $20.1 million. For the upcoming fiscal year, revenues are anticipated to be at $20.2 million. The decrease between the projected year-end in comparison to 2026/27 is due to anticipated decreases in investment earning and decreases in development in the form of Improvement Plan Checks and Building Permits.

Table 1

GENERAL FUND EXPENSES
Table 2 reflects a summary of the general fund expenses. Staff is proposing expenses of $20.9 million for the upcoming fiscal year.

Across the general fund, expenses increased by $359 thousand from 2023/24 actual to 2024/25 actuals due to several factors including, the conversion of two part-time positions of a Grounds Maintenance Worker and the Events Coordinator, to full-time in the Parks Department. In addition, a part-time Fire Inspector was also added.

The 2025/26 budget was adopted with an increase in expenses of $953 thousand in comparison to the 2024/25 actual largely due to increases to liability insurance and maintenance contracts.

For the projected year-end 2025/26 budget, expenditures are expected to exceed the originally adopted budget by approximately $1.5 million. This increase is primarily attributable to cost-of2023-24 Actual 2024-25 Actual 2025-26 Adopted
2025-26
Projected Year
End
2026-27
Proposed
Property Tax 2,128,420 2,336,684 2,071,900 2,140,500 2,153,100 Other Taxes 2,657,238 2,882,443 2,880,000 3,046,000 3,140,000 Utility Users Tax 2,229,716 2,364,011 2,245,000 2,235,000 2,335,000 Sales Tax 6,991,542 6,475,400 6,880,000 6,490,000 6,490,000 Transient Occupancy Tax 394,204 307,785 300,000 300,000 300,000 Licenses & Fees 818,245 987,150 695,600 1,295,850 901,250 Franchise Tax 347,315 340,891 305,000 323,000 325,000
Service & Fees 1,767,343 1,799,599 975,791 2,423,628 1,862,150 Fines 63,965 52,862 78,100 79,100 85,100
Use of Money & Property 1,458,223 1,383,770 1,221,600 1,021,600 1,021,600 Intergovernmental 66,291 97,626 51,000 82,500 54,750
Transfers In 67,270 64,372 60,390 212,653 211,025
Overhead/Misc Revenues 1,456,592 1,482,887 1,233,912 1,330,017 1,323,200 Sale of land 0 0 0 0 0
Total General Fund Revenues 20,446,364 20,575,479 18,998,293 20,979,848 20,202,175 3

living adjustments (COLAs) approved after adoption of the 2025/26 budget. In addition, the Parks Department added five Assistant Recreation Leader positions, contributing to higher personnel costs. However, expenses associated with these positions will be fully reimbursed through Expanded Learning Opportunities Program (ELOP) state funding implemented in coordination with the Dinuba Unified School District.

For the proposed 2026/27 budget, expenses are expected to increase by $802 thousand primarily due to COLAs. This will be the second of three approved increases for all three bargaining groups (Dinuba Police Association, Dinuba Firefighters’ Association and the Employees’ Association) will take effect beginning July 1, 2026.

Table 2

GENERAL FUND EXPENDITURES
As reflected in Table 2, the General Fund Operating Expenditures for Proposed Fiscal Year 2026/27 excluding one-time expenses and Capital Improvements total $20.9 million. The expenditures are spread over several departments, which provide core services to the community.

Chart 1 displays the percentage breakdown of expenditure by department for Fiscal Year 2026/27. As is common amongst cities, the City’s greatest investment of General Fund resources is in public safety representing 53% of total expenditures. The City’s commitment to parks, community services, youth recreation and seniors is also a high priority for the City Council.

Investments in public safety and parks and community services are keys to the City’s high quality of life.
2023-24 Actual 2024-25 Actual 2025-26
Adopted
2025-26
Projected Year
End
2026-27
Proposed
Administration 619,741 615,756 594,050 676,070 683,079
General Services 1,932,644 2,046,342 2,002,395 2,059,037 2,047,153 Administrative Services 1,082,865 1,103,997 1,161,506 1,388,470 1,381,590 Parks & Community Services 2,825,856 2,813,914 3,120,822 3,537,735 3,705,234 Planning And Development 1,626,647 1,965,144 1,713,335 1,880,117 1,990,113 Police 6,791,966 7,003,493 7,581,380 8,166,135 8,516,264 Fire 2,399,666 2,090,226 2,418,150 2,420,465 2,607,101
Total General Fund Expenses 17,279,385 17,638,873 18,591,638 20,128,029 20,930,534 4

Chart 1
5

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

Water
The City is anticipating operating revenues to come in over expenses in the amount of $205 thousand in 2025/26 projected year-end. One-time expenses totaling $840 thousand include the Whitney and Euclid Water Main Improvement Projects, Fleet replacement project and replacement of a water tank.

In the proposed 2026/27 budget, the operating revenues will cover operating revenues (as shown in chart W1 below). One-time capital expenses in the water fund include $33 thousand for the comprehensive Utility Rate Study, $452 thousand for Well 21, a portion for the construction of an awning at the Public Works Facility in the amount of $12 thousand and $100 thousand for Backflow replacement.

The City will also be establishing an annual allocations in the amount of $40 thousand for water Supervisory Control and Data Acquisition (SCADA) replacement, $300 thousand for a VacCon replacement, and $100 thousand for Advanced Metering Infrastructure (AMI) water meter replacement. These set-aside amounts are to be covered by reserves; however, the City’s AMI project is currently included in the House Interior Subcommittee markup bill for $700 thousand.

If awarded, these earmark funds will fully cover the planned AMI water meter replacement expenditures.

6

Chart W1
4,315,449
6,121,741
4,461,179 4,669,635
4,780,178
3,392,990
4,193,685 4,175,604
4,464,266
4,878,486
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
2023-24 Actual 2024-25 Actual 2025-26
Adopted
2025-26
Projected Year
End
2026-27
Proposed
Water Revenues and Expenses

REVENUES EXPENSES
7

Sewer
The Sewer fund operating expenses are expected to come in over revenues in the amount of $40 thousand in the 2025/26 projected year end. One-time expenses include fleet replacement project, monitoring wells, and sludge beds for the wastewater treatment facility. Both the overage of expenses and the one-time expenses are to be paid out of the reserve fund.

For the proposed 2026/27 fiscal year, revenues are projected to exceed expenses by $4 thousand. One-time expenses include $33 thousand for the comprehensive Utility Rate Study, a portion for the construction of an awning at Public Works, and $100 thousand for the SCADA system at the Sewer lift stations.

Chart S1
4,912,035
5,522,619
5,051,542 5,084,943 5,183,523
1,801,480
4,464,070 5,046,789 5,125,126
5,179,183
$1,500,000
$2,500,000
$3,500,000
$4,500,000
$5,500,000
$6,500,000
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26
Projected Year
End
2026-27
Proposed
Sewer Revenues and Expenses

REVENUES EXPENSES
8

Disposal
As shown in Chart D1, the Disposal Fund is projected to have operating expenses exceed revenues by $355 thousand in the 2025/26 fiscal year. This includes one-time expenditures of $73 thousand for the fleet replacement project and $90 thousand for the purchase of a Bobcat Skid Steer, which will be covered by reserves in the Disposal Fund.

For the proposed FY 2026/27 budget, a shortfall of approximately $610 thousand is anticipated and will be offset through the use of fund balance reserves. The deficit is primarily attributable to disposal rates remaining unchanged since 2010 despite increasing operational costs. The upcoming utility rate study will evaluate the current rate structure and provide options for future fiscal years to support long-term financial sustainability and implement appropriate rate adjustments.

One-time expenses include purchase of a Boom Truck in the amount of $100 thousand of which $50 thousand will be funded by SB1, $103 thousand for the 2025 Corridor Improvement Project, $33 thousand for the Comprehensive Utility Rate Study, and a portion for the construction of an awning at the Public Works Facility in the amount of $12 thousand. An additional $75 thousand is allocated from reserves for continued alley repair work.

Chart D1
3,686,942 3,625,486
4,168,501 4,095,568
4,015,096
3,474,364 3,518,908
4,242,036
4,450,794
4,625,239
$3,200,000
$3,400,000
$3,600,000
$3,800,000
$4,000,000
$4,200,000
$4,400,000
$4,600,000
$4,800,000
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26
Projected Year
End
2026-27
Proposed
Disposal Revenues and Expenses

REVENUES EXPENSES
9

Ridge Creek Golf Course
The projected year-end for Fiscal Year 2025/26 reflects continued progress and several positive accomplishments for the golf course, while also navigating a number of operational challenges.

During the year, the golf course successfully hosted a highly attended Independence Day celebration, implemented creative internal events, hired a new Food & Beverage Manager and Head Golf Professional, and completed repairs to a restroom water line on the course while minimizing costs. Seasonal weather impacts from November through early February, combined with necessary infrastructure and equipment repairs ranging from kitchen drain lines to irrigation improvements, affected operations during the year. As a result, revenues are projected to come in slightly lower than adopted and expenses modestly higher than anticipated. Even with these challenges, overall operating revenues are still projected to exceed expenses by approximately $164 thousand.

The proposed Fiscal Year 2026/27 budget anticipates an operating surplus of approximately $284 thousand. Revenue growth is expected through increased green fees driven by favorable market conditions, the potential implementation of dynamic pricing, and planned course condition improvements, including enhancements to the fertility program to extend turf vigor and playing conditions through November. Additional revenue opportunities may also come from the potential build-out of the Social Top Tracer Simulator Venue and the addition of a range ball dispenser, both aimed at improving customer experience and diversifying revenue sources.

Chart G1
4,234,987
4,308,675
4,516,628
4,067,526
4,354,003
4,496,481
4,010,512 3,968,099
3,903,239
4,070,412
$3,500,000
$3,700,000
$3,900,000
$4,100,000
$4,300,000
$4,500,000
$4,700,000
$4,900,000
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26
Projected Year
End
2026-27
Proposed
Golf Revenues and Expenses

REVENUES EXPENSES
10

Ambulance
As shown in Chart A1, operating revenues are projected to exceed operating expenses by approximately $825 thousand for the 2025/26 fiscal year-end and by $489 thousand for the proposed 2026/27 fiscal year. The larger surplus anticipated in 2025/26 is primarily driven by increased revenues.

A major contributor to the higher revenues in the 2025/26 projection is the Intergovernmental Transfer Program (IGT). Under the IGT Program, the City elects to transfer funds to the state in support of the Medi-Cal program. These funds are then used as a match for federal funds, which are eventually returned to the EMS providers through their respective Medi-Cal Managed Care Health Plan Providers, such as Anthem Blue Cross and Calviva. The city ended up receiving $661 thousand more than what was adopted for fiscal year 2025/26.

In terms of one-time expenditures for the 2025/26 projected year-end, is the addition of classrooms at the Fire Training Facility in the amount of $97 thousand and the purchase of a cardiac monitor in the amount of $43 thousand. Additionally, $321 thousand in facility improvements for the fire department are also included in the 2025/26 year-end projections and will similarly be funded from available fund balances. In the proposed 2026/27 fiscal year, one-time expenses include $140 thousand for an EMS Simulator, $124 thousand for upgrades to the Fire Training Facility such as adding a shade structure and shipping containers for storage, $30 thousand to install plumbing and sinks at the training facility and $30 thousand to replace the flooring in the administration building at the fire department facility.

Chart A1
6,419,394
6,507,729 5,748,750
6,617,917 6,538,200
3,979,155
5,902,877
5,398,312
5,792,899
6,049,170
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
2023-24 Actual 2024-25 Actual 2025-26
Adopted
2025-26
Projected Year
End
2026-27
Proposed
Ambulance Revenues and Expenses

REVENUES EXPENSES
11

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

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

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

Over the past few years, the Risk fund has been building up a fund balance. For the projected year end 2025/26, staff is anticipating to utilize $56 thousand of that fund balance and an additional $135 thousand for fiscal year 2026/27.

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

For both the 2025/26 projected year-end and the proposed 2026/27 fiscal year, the fund is anticipated to have revenues that cover all anticipated expenses for the year. In 2026/2027, new expenses include an upgrade for the City of Dinuba’s website Fleet Maintenance
The City has a vehicle fund to deliver operational and maintenance services for the City’s fleet of vehicles. A full-time Mechanic and a full-time Mechanic Helper are responsible for the City’s fleet.

For both the projected year-end 2025/26 and the proposed 2026/27 budget, expenses are expected to match revenues.

A one-time capital expense for $60 thousand is budgeted for fiscal year 2026/27 for the construction of an awning at the Public Works facility that will allow City staff to perform maintenance, repairs and safety inspections on large vehicles such as Fire Engines, Dump Trucks, Vacuum Trucks and other large equipment while protecting against weather elements. 12

Property and Facilities Maintenance
This fund provides for the general maintenance and custodial work associated with the City’s facilities. The expenses that are incurred in this fund are reimbursed by the benefitting funds. For the projected year-end 2025/26 the fund is expected to draw on reserves in the amount of $1,596 and for the proposed 2025/26 budget, the revenues are expected to exceed expenses by $22,967 Health Care Costs
The City of Dinuba has a self-funded health insurance plan. Staff prudently build up a fund balance to help with the fluctuations that are inherent in being self-funded. In the 2025/26 projected year end, staff is anticipating to apply revenue and $1.1 million from fund balance to cover expenses. In fiscal year 2026/27, an additional $945 thousand in fund balance will be applied to cover the budgeted expenses.

In fiscal year 2026/27, staff will be monitoring this fund closely to determine whether the increases are an anomaly or if further measures in addressing these increases are necessary.

Chart H1
3,314,715
3,401,472
3,430,000 3,420,000 3,450,000
3,516,434
2,768,279
3,622,000
4,502,000 4,395,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End
2026-27 Proposed
Health Revenues and Expenses
Revenue Expenses
13

CAPITAL IMPROVEMENT PROGRAM (CIP)
Capital improvement projects reflect one-time investments in critical infrastructure and facilities. These projects are funded by several sources: grants, enterprise funds, and special revenues. Capital projects are often completed over multiple years depending on the scope of work. The projects listed in the table below are the proposed projects for the 2026/27 fiscal year. The total Capital Expenditures for these projects is $5,308,049 across different funding sources.

CAPITAL FACILITIES FUNDING SOURCE ESTIMATED COST
CSO Office Mold Removal General Fund $ 100,000
Upgrades to Fire Training Facility Ambulance/ Fire Impact Fees $ 124,200 Training Facility classrooms counters sinks and plumbing Ambulance Fund $ 30,000 Fire Department Administration Building Flooring Ambulance Fund $ 30,530 Police Station Façade Improvements (Phase I) Police Impact Fees $ 350,000 Kern Street Phase II CWSRF $ 500,000
Total Capital Facilities $ 1,134,730

WATER FUNDING SOURCE ESTIMATED COST
SCADA Water Systems Replacement (Annual) Water Fund $ 40,000 New 1.0 MG Water Reservoir State Grant $ 1,090,000
Backflow Replacement Water Fund $ 100,000
AMI Water Meter Replacement (Annual) Water Fund $ 100,000 Total Water $ 1,330,000

SEWER FUNDING SOURCE ESTIMATED COST
SCADA System at Sewer Lift Stations Sewer Fund $ 100,000 Total Sewer $ 100,000

VEHICLE/EQUIPMENT FUNDING SOURCE ESTIMATED COST
Dump Trailer General Fund $ 11,439
EMS Simulator Ambulance Fund $ 140,000
Fleet Awning Various Funds $ 60,000
Boom Truck (Used) Disposal/SB1 Fund $ 100,000
Influent Pumps at Headworks CDBG Grant $ 160,000
Vac-On Replacement Water Fund $ 300,000
Total Vehicle/Equipment $ 771,439
Comprehensive Planning FUNDING SOURCE ESTIMATED COST
Comprehensive Utility Rate Study Water/Sewer/Disposal Funds $ 100,000 Wastewater Treatment Plant Modernization Design CDBG PI $ 500,000 Work Order Management System Various Funds $ 24,380
Madision AI Various Funds $ 47,500
Total Comprehensive Planning $ 671,880
Golf FUNDING SOURCE ESTIMATED COST
Social Top Tracer Simulator Venue General Fund $ 1,300,000 Total Golf $ 1,300,000
Total Capital Expenditures $ 5,308,049
14

DEBT SERVICE
The city tracks all debt incurred in the debt service fund. The debt includes bonds and leases to fund infrastructure projects and major public facilities. These debts are paid from various funds that benefited from the project. It is important to note that of the total debt owed, 58% or $33.8 million is held by the Successor Agency of the former Dinuba Redevelopment Agency. The annual debt payments of $3.2 million for this debt is paid for by the state through the countywide Oversight Board and not from City funds.

Summary of Debt Service by fund
Debt Service Payoff
The chart below represents the city debt by short-term, medium-term, and long-term. The next three years reflects $2,057,168 that will be retired, followed by $6.5 million in 4-10 years, and the majority of the debt, $15.6 million will be paid off in 10-15 years. The total debt balance of $24.1 million will be completely retired in 2040.

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

Annual Debt Payment Balance on Debt
General Debt Service $125,718 $498,918
Water Debt Service $448,250 $1,490,375
Sewer Debt Service $825,555 $5,684,000
Financing Authority Debt Service $1,917,637 $15,875,371 Successor Agency Debt $3,185,969 $33,785,000
Other Debt $189,572.44 $566,795
Total $6,692,701 $57,900,459
15

Detailed Debt Service Schedule

DESCRIPTION DATE OF LOAN

FY WILL BE PAID
OFF

BALANCE AS OF JUNE
30 , 2026
2015 Successor 3/1/2016 2036-37 $8,590,000
2017 Successor 2/1/2017 2037-2038 $15,280,000
2024 Successor 6/30/2024 2033-2034 $8,840,000
2016 Measure R 10/1/2016 2038-2039 $4,425,000
2012 Public Works 11/7/2012 2038-39 $5,475,000
2012 Waste water 11/7/2012 2038-39 $3,995,000
2019 Wastewater Bonds-WWTP - 2007 WW 2/1/2020 2038-39 $1,689,000 2012 Successor 12/6/2012 2039-40 $1,075,000
Total Bonds $49,369,000
POLICE Vehicles 6/1/2023 2027-2028 $182,008
POLICE Vehicles 7/1/2023 2028-2029 $128,589
Police Vehicles - 3 chargers Santander Bank 10/18/2021 2025-2026 $15,555 Tasers - Axon 8/15/2023 2027-2028 $20,882
2013 Solar-Solar Project 2/18/2014 2033-34 $5,975,371
Flock Safety subscription/license software 8/23/2024 2027-2028 $72,000 Tasers - Axon 8/15/2023 2027-2028 $65,238
Bodycam - Axon 1/1/2025 2028-2029 $82,522
Total Leases $6,542,166
2015 BBVA/PNC 1/15/2016 2030-31 $498,918
Safety Clean Water 2005 3/14/2005 2027-28 $1,490,375
Total Loans $1,989,293
Total all Long-Term Debt $57,900,459
16

GENERAL (FUND 101)
The General Fund covers general operations of the budget. General Fund revenues are not restricted and therefore can be used as directed by the City Council. The General Fund includes the following departments and divisions:
 General Fund Revenues ................................................................................................................. 18  Legislative Services ........................................................................................................................ 20 o City Council ....................................................................................................................... 20 o City Attorney ..................................................................................................................... 20 o City Manager ..................................................................................................................... 20  General Services ............................................................................................................................. 21  Finance Services .............................................................................................................................22 o Human Resources…………………………………………………………………………………………………………22  Parks & Community Services .........................................................................................................23  Police Services ................................................................................................................................ 26  Fire Services ..................................................................................................................................30  Community Development Support ................................................................................................31 o Engineering Services .........................................................................................................31 o Planning Services ..............................................................................................................31 o Code Enforcement Services ..............................................................................................32 o Building Services ...............................................................................................................32 o Housing Services ...............................................................................................................33 17

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
400.1000 PROP TAXES Secured - Current Year 960,848 1,010,682 970,000 1,020,000 1,030,000 400.1010 PROP TAXES Secured - Prior Year 21,838 22,464 15,000 18,000 20,000 400.1020 PROP TAXES Unsecured - Current Year 70,568 78,722 75,000 81,500 81,000 400.1030 PROP TAXES Unsecured - Prior Year 1,439 1,049 400 500 600 400.1040 PROP TAXES Supplemental - Current Year 74,968 62,450 40,000 40,000 40,000 400.1050 PROP TAXES Supplemental - Prior Year 9,775 12,974 11,000 16,000 11,000 400.1060 PROP TAXES Interest & Penalties 9,699 9,505 6,500 6,500 6,500 400.1070 PROP TAXES Passthrough - Redevelopment 916,793 1,082,858 900,000 900,000 910,000 400.1080 PROP TAXES Property Tax Relief 5,910 5,903 5,500 5,500 5,500 400.1090 PROP TAXES In Lieu of Taxes - Housing Auth - 9,312 8,500 8,500 8,500 401.1000 OTHER TAXES Motor Vehicle In-Lieu of (VLF) 2,625,778 2,842,122 2,850,000 3,006,000 3,100,000 401.1010 OTHER TAXES Off-Highway Motor Vehicle 31,460 40,321 30,000 40,000 40,000 402.1000 UTILITY USER TAX Gas 364,759 358,165 350,000 350,000 350,000 402.1010 UTILITY USER TAX Electric 1,649,993 1,791,065 1,675,000 1,675,000 1,775,000 402.1020 UTILITY USER TAX Telephone 214,964 214,781 220,000 210,000 210,000 403.1010 SALES TAX Sales & Use Tax 6,812,177 6,336,557 6,700,000 6,350,000 6,350,000 403.1020 SALES TAX Sales Tax - 1/2 Cent 179,366 138,843 180,000 140,000 140,000 404.1000 REAL PROPERTY TRANSFER TAX Real Property
Transfer Tax 56,582 40,765 40,000 44,000 40,000
405.1000 TRANSIENT OCCUPANCY TAX Transient Occupancy
Tax 394,204 307,785 300,000 300,000 300,000
406.1000 BUS LIC TAX Business License 330,531 285,005 290,000 290,000 295,000 406.1020 BUS LIC TAX SB1186 Fee 4,828 5,250 5,100 5,100 5,500 407.1000 FRANCHISE TAX Electric 165,623 204,801 165,000 188,000 200,000 407.1010 FRANCHISE TAX Cable TV 87,096 74,601 75,000 70,000 60,000 407.1020 FRANCHISE TAX Gas 94,596 61,489 65,000 65,000 65,000 15,083,794 37,387,194 14,977,000 14,829,600 15,043,600
410.1000 PERMITS Building 482,216 696,390 400,000 1,000,000 600,000 410.1010 PERMITS Garage & Yard Sales 670 505 500 750 750 482,886 696,895 400,500 1,000,750 600,750
411.1000 FINES Parking 3,527 5,054 4,000 6,000 12,000
411.1010 FINES Child Passenger Seat 33 22 150 150 150
411.1060 FINES Proof of Corrections 863 925 1,750 750 750 411.1070 FINES Courts - General Based 53,949 42,664 65,000 65,000 65,000 411.1090 FINES Red Light Violations 3,530 2,183 2,500 2,500 2,500 411.1100 FINES Litter - - 75 75 75
411.1150 FINES Other Fines 9 - 25 25 25
411.1160 FINES Crime Prevention Program 52 36 100 100 100 411.1170 FINES DUI Lab Fines 2,003 1,978 4,500 4,500 4,500 63,965 52,862 78,100 79,100 85,100
412.1000 USE OF MONEY & PROP Investment Earnings 1,380,485 1,335,689 1,200,000 1,000,000 1,000,000 412.1050 USE OF MONEY & PROP Unrealized Gain/Loss 52,897 23,897 - - - 412.1100 USE OF MONEY & PROP Property Lease/Rental 21,600 21,600 21,600 21,600 21,600 412.2000 USE OF MONEY & PROP Lease Interest Income 3,242 2,584 - - - 1,458,223 1,383,770 1,221,600 1,021,600 1,021,600
413.1000 INTERGOVT Mandated Cost Reimbursement 44,536 53,329 40,000 40,000 40,000 413.1040 INTERGOVT Tulare County Receipts 16,866 37,625 11,000 11,000 11,000 413.1190 INTERGOVT Other Grant - 6,671 - 31,500 3,750
413.1530 INTERGOVT SB2 4,832 - - - -
413.1540 INTERGOVT LEAP 58 - - - -
66,291 97,626 51,000 82,500 54,750
409.1010 SRVC & FEE Returned Check Charges 150 175 300 200 200 409.1020 SRVC & FEE Admin Citation (49,510) 5,930 4,000 6,000 6,000 409.1030 SRVC & FEE Document Copy Charges 7,706 7,178 6,000 6,000 6,000 409.1050 SRVC & FEE Records Research - 1 - - -
409.2010 SRVC & FEE Youth Sports Fees 57,368 62,308 60,000 65,000 67,000 409.2020 SRVC & FEE Adult Sports Fees 4,500 3,748 5,000 4,690 5,520 409.2030 SRVC & FEE Aquatics Lesson Fees 12,076 15,114 13,500 13,500 13,500 409.2040 SRVC & FEE Aquatics Open Swim Fees 6,126 5,430 6,500 6,500 5,500 409.2050 SRVC & FEE Youth-Summer Fun in Park 2,580 1,860 1,200 775 1,000 409.2060 SRVC & FEE Special Events Fee 6,341 4,630 6,000 6,000 6,000 409.2070 SRVC & FEE Athletic Light 6,686 8,693 7,400 8,100 4,500 409.2080 SRVC & FEE Major Event PARKS 4,570 5,653 5,600 5,850 5,600 409.2090 SRVC & FEE Seniors Lunch 19,041 22,622 22,500 22,500 22,500 409.2100 SRVC & FEE Athletic Sponsors 11,750 16,382 15,000 15,500 16,000 409.2110 SRVC & FEE After School Care 68,521 57,781 59,500 - - 409.2120 SRVC & FEE Private Building Rental 49,490 48,454 46,000 48,800 28,575 Fund: 101 - General Fund

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Service Charges - Services Charges
Lic & Permits - Licenses & Permits
Account Classification Total: Lic & Permits - Licenses & Permits Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property 18

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
409.2130 SRVC & FEE Public Building Rental 6,456 4,622 4,500 6,000 5,000 409.2135 SRVC & FEE Senior Miscellaneous Revenue 1,775 1,876 1,800 1,800 1,800 409.2140 SRVC & FEE Park Rental (BBQ/Shelter) 7,976 11,310 6,500 6,500 7,000 409.2150 SRVC & FEE Sportplex fees 64,104 57,952 60,000 62,500 61,000 409.2160 SRVC & FEE Vending Machine 796 378 550 300 300 409.2170 SRVC & FEE ELOP - - - 529,783 598,942
409.3010 SRVC & FEE Police Emergency Response 20,278 24,707 17,500 27,500 27,500 409.3020 SRVC & FEE School Resource Officer 149,662 143,200 164,107 172,490 204,682 409.3030 SRVC & FEE ABC Application Review 231 169 200 200 200 409.3040 SRVC & FEE Noise Disturbance Callback 652 877 1,000 3,000 3,000 409.3050 SRVC & FEE False Alarm Response 32,331 39,585 25,000 27,500 27,500 409.3060 SRVC & FEE Records Check Service 897 1,008 750 750 750 409.3070 SRVC & FEE Fingerprinting Service 8,188 8,194 8,000 12,500 12,500 409.3080 SRVC & FEE Accident Report Copies 11,537 11,813 9,000 9,000 10,000 409.3090 SRVC & FEE Vehicle Equip Correction 3,860 4,013 5,500 1,000 1,000 409.3100 SRVC & FEE Crime Scene Photo Reproduction 42 10 200 200 200 409.3110 SRVC & FEE Stored Vehicle Release 39,564 56,680 40,000 65,000 70,000 409.3115 SRVC & FEE Vehicle Repo Release Form Fee 1,140 1,312 1,250 1,250 1,250 409.3120 SRVC & FEE Funeral Escort Services 756 957 600 600 600 409.3130 SRVC & FEE Animal Recovery/Return 5,811 2,422 5,000 5,000 5,000 409.3140 SRVC & FEE Cruelty to Animals 852 - 700 700 700 409.3150 SRVC & FEE Running at Large 4,258 2,041 3,500 3,500 3,500 409.3160 SRVC & FEE License Required 2,025 716 1,750 2,250 2,250 409.3170 SRVC & FEE Nuisance Behavior - - 100 100 100
409.3180 SRVC & FEE Animal Bite Investigation 1,560 496 1,400 1,400 1,400 409.3190 SRVC & FEE Animal Disposal 598 288 500 750 750 409.3200 SRVC & FEE Major Event POLICE 56,925 55,733 45,000 52,500 55,000 409.3230 SRVC & FEE Police Patches 385 461 500 500 500
409.3240 SRVC & FEE Dog License Fee 1,824 2,190 1,500 1,500 1,500 409.4010 SRVC & FEE Fire Inspection Fee 9,666 11,626 6,040 13,500 - 409.4020 SRVC & FEE Fire Report Copies 650 596 550 483 500 409.4030 SRVC & FEE Hydrant Testing 700 1,448 525 1,860 1,000 409.4040 SRVC & FEE Residential Sprinkler Permits 20,639 28,041 15,784 27,918 19,883 409.4050 SRVC & FEE Commercial Sprinkler Permits 6,557 2,850 2,135 2,547 1,515 409.4055 SRVC & FEE Fire Alarms Permits/Plan Ck/Site - - - 200 200 409.4060 SRVC & FEE Fire Suppression Hood Permits 675 450 696 720 750 409.4065 SRVC & FEE Fire Permits - Other - - - - -
409.4120 SRVC & FEE Fireworks Citation 31,500 40,500 30,000 55,500 40,000 409.5200 SRVC & FEE Public Improvement Plan Check 138,945 429,252 75,000 190,000 190,000 409.5220 SRVC & FEE Row Encroachment Permit 737,762 24,635 - 528,915 - 409.5230 SRVC & FEE Subdivision Map Review 5,589 - 5,000 9,288 6,676 409.5240 SRVC & FEE Lot Line Adjustment 3,065 1,902 3,065 3,260 3,065 409.5250 SRVC & FEE Site Plan Review - - 3,200 3,200 3,200 409.5260 SRVC & FEE Conditional Use Review 12,077 5,019 6,051 6,051 6,051 409.5270 SRVC & FEE Temporary Use Review 200 - 500 500 500 409.5280 SRVC & FEE Home Occupation Review 416 2,573 860 2,646 2,646 409.5300 SRVC & FEE Final Parcel Map Review 1,665 1,722 1,722 1,722 1,722 409.5310 SRVC & FEE Pub. Improvement Inspection Fee 86,236 477,347 100,000 240,000 200,000 409.5320 SRVC & FEE Sales - Maps, Publication - 25 - - - 409.5360 SRVC & FEE Final Subdivision Map 1,665 15,125 2,574 21,394 10,014 409.5380 SRVC & FEE Light & Landscape District Fee 3,025 16,256 5,000 21,256 15,000 409.5390 SRVC & FEE Preliminary Plan Review 8,741 5,000 4,000 26,016 9,965 409.5400 SRVC & FEE Rezone Review Fee 4,336 - 2,168 4,475 4,475 409.5430 SRVC & FEE Variance Review 1,952 2,422 1,211 2,492 3,738 409.5440 SRVC & FEE Zoning Letter Fee 320 330 495 495 330 409.5450 SRVC & FEE County Fees 444 15 84 116 116
409.5460 SRVC & FEE Annexation 5,578 - 5,578 5,578 5,935 409.5480 SRVC & FEE Outsourcing Exp 31,210 3,631 10,000 10,000 10,000 409.5490 SRVC & FEE General Plan Amendment - - - 2,897 2,897 409.5500 SRVC & FEE Mitigated Neg Declaration - - 1,277 1,277 2,196 409.5520 SRVC & FEE Negative Declaration 3,165 - 3,165 3,165 1,281 409.5550 SRVC & FEE Tentative Parcel Map Review PC 3,137 6,488 9,692 9,692 10,014 409.5600 SRVC & FEE Address Change Review 996 4,472 1,720 2,832 1,770 409.5610 SRVC & FEE Landscape Plan Check - 1,344 1,382 2,035 1,382 409.5620 SRVC & FEE Landscape Inspection - 1,530 1,574 1,574 1,574 409.6010 SRVC & FEE Bldg Safety Inspection Fee 6,250 7,007 4,500 4,500 4,500 409.6020 SRVC & FEE Mobile Home Inspection Fee 2,965 3,785 - - - 409.6040 SRVC & FEE SMIP Receipts 4,026 4,015 4,000 6,500 5,000 409.6050 SRVC & FEE SB1473 Bldg Standard Receipt 1,314 1,222 1,000 3,200 2,100 409.6060 SRVC & FEE Housing Safety Inspection - - 336 336 336 1,767,343 1,799,599 975,791 2,423,628 1,862,150
414.1000 MISC Cash Over/Short 73 (143) - - -
414.1010 MISC Other Miscellaneous Revenue 52,900 7,643 - 82,066 - Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
19

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
414.1014 MISC Rebate Receipts 7,628 4,244 - 5,000 -
414.1020 MISC Special Projects Revenue 6,565 6,680 - 6,680 - 414.1030 MISC Credit Bureau Receipts 855 1,182 - 2,359 - 414.1210 MISC Other Reimbursement 118,776 261,151 - - - 425.1000 DONATION Donation 51,040 - - - -
425.1010 DONATION Centennial Celebration 18 37 - - -
425.1020 DONATION Fireworks Lottery Booth Deposits 3,200 2,800 - - - 501.1010 OVERHEAD Gas Tax 71,007 70,497 62,861 62,861 61,502 501.1020 OVERHEAD Transit 29,240 10,297 5,747 5,747 5,735 501.1030 OVERHEAD Water 271,403 252,010 268,809 268,809 286,801 501.1040 OVERHEAD Sewer 273,958 260,531 273,869 273,869 284,480 501.1050 OVERHEAD Disposal 81,403 81,156 76,652 76,652 83,275 501.1060 OVERHEAD Ambulance 342,869 393,855 415,458 415,458 475,268 501.1070 OVERHEAD Transportation 75,713 68,546 80,083 80,083 79,458 501.1080 OVERHEAD CNG 16,632 14,045 4,979 4,979 -
501.1090 OVERHEAD Lighting & Landscaping 53,312 48,356 31,029 31,029 27,075 501.1200 OVERHEAD CFD505 Community Facilities Dist - - 14,425 14,425 19,606 1,456,592 1,482,887 1,233,912 1,330,017 1,323,200
800.105 TRSF IN American Rescue Plan Act 216,924 88,899 - - - 800.111 TRSF IN Insurance - - 1,546 1,546 -
800.230 TRSF IN Water - - 2,383 2,383 9,500
800.231 TRSF IN Sewer - - 2,427 2,427 9,500
800.232 TRSF IN Disposal - - 2,412 152,412 159,500
800.320 TRSF IN Ambulance 60,000 60,000 64,333 64,333 69,500 800.401 TRSF IN HOME 3,792 3,110 390 725 795
800.402 TRSF IN CAL-HOME 3,478 1,262 - 1,928 230
800.426 TRSF IN 2022-CBDG-NH-00003 SrCn - - - - -
284,194 153,271 73,491 225,754 249,025
20,663,288 20,664,378 19,011,394 20,992,949 20,240,175
600.1020 EMP SRV Part Time Salaries 18,000 23,000 18,000 30,840 32,328 600.1090 EMP SRV Social Security 1,061 1,365 1,132 1,704 1,780 600.1100 EMP SRV Medicare 248 319 273 398 420
600.1120 EMP SRV Health/Dental/Vision Insurance 63,035 60,738 60,000 80,004 80,004 82,344 85,422 79,405 112,946 114,532
610.1010 SUPPLIES Office Supplies 628 440 500 479 500
610.1011 SUPPLIES SB 1383 Supplies - - - - -
630.1010 COMMUNICATION Telephone 1,846 1,987 2,000 1,702 2,000 630.1040 COMMUNICATION Postage 184 63 50 232 50
640.1010 SERVICES Professional & Technical 4,676 902 1,000 2,800 1,000 650.1010 TRAINING Travel & Conference 32,246 11,057 10,000 8,771 10,000 670.1040 MAINTENANCE Vehicle Maintenance 5,355 5,462 4,500 5,891 4,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,099 2,255 2,500 2,899 2,500 690.1150 SPC DEPT EXP Community Grants/Miscellaneous 5,570 6,159 15,000 15,000 15,000 690.1151 SPC DEPT EXP Community Grants / Car Show - 2,500 10,000 10,000 10,000 690.1180 SPC DEPT EXP Community Promotion / Misc 490 161 500 500 500 53,093 30,986 46,050 48,274 46,050
135,437 116,408 125,455 161,220 160,582
640.1010 SERVICES Professional & Technical 110,993 138,101 50,000 50,000 50,000 640.1020 SERVICES Contractual 86,999 65,648 100,000 100,000 100,000 197,993 203,749 150,000 150,000 150,000
197,993 203,749 150,000 150,000 150,000
600.1010 EMP SRV Regular Salaries 155,373 153,771 156,822 195,557 195,557 600.1015 EMP SRV Buy back Salaries 2,658 1,471 4,637 5,694 5,694 600.1080 EMP SRV PERS 20,927 20,996 21,187 25,590 25,552 600.1081 EMP SRV PERS Unfunded Liability 32,326 49,494 64,176 62,528 72,523 600.1100 EMP SRV Medicare 2,316 2,311 2,299 2,777 2,777 600.1110 EMP SRV Disability/Life Insurance 3,587 3,587 3,647 4,405 4,405 600.1120 EMP SRV Health/Dental/Vision Insurance 18,997 18,101 17,000 18,000 18,000 600.1130 EMP SRV Worker's Compensation 627 495 524 524 588 600.1140 EMP SRV Unemployment Insurance 378 287 279 279 285 600.1190 EMP SRV Stipends 3,870 3,888 3,845 3,845 -
241,060 254,400 274,416 319,199 325,381
610.1010 SUPPLIES Office Supplies 705 847 700 700 700
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 Division Total: 101 - City Council
Division: 102 - City Attorney
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 10 - Legislative Services
Division: 101 - City Council
M & O - Maintenance and Operations
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 102 - City Attorney
Division: 103 - City Manager
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 20

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
630.1020 COMMUNICATION Cellphone 1,752 2,698 3,700 1,367 3,700 630.1040 COMMUNICATION Postage 4 10 100 100 100
640.1010 SERVICES Professional & Technical 138 52 200 600 200 650.1010 TRAINING Travel & Conference 5,908 8,112 7,000 9,924 7,000 650.1020 TRAINING Training & Vocational 2,302 671 500 500 500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 3,156 3,681 3,200 3,681 3,200 13,964 16,073 15,400 16,872 15,400
605.1010 ALLOC COSTS Liability Insurance 6,656 6,699 7,784 7,784 8,002 605.1020 ALLOC COSTS Property & Fire Insurance 3,383 4,090 3,866 3,866 4,623 605.1030 ALLOC COSTS Auto Insurance 1,065 1,065 1,335 1,335 1,280 605.1040 ALLOC COSTS Risk Management 2,219 1,975 2,082 2,082 2,578 605.1130 ALLOC COSTS Retiree Health 17,964 11,298 13,712 13,712 15,233 31,287 25,127 28,779 28,779 31,716
286,311 295,600 318,595 364,850 372,497
619,741 615,756 594,050 676,070 683,079
600.1020 EMP SRV Part Time Salaries - 2,619 9,235 9,235 9,235 600.1090 EMP SRV Social Security - 162 620 620 620
600.1100 EMP SRV Medicare - 38 145 145 145
- 2,819 10,000 10,000 10,000
610.1010 SUPPLIES Office Supplies 3,572 1,668 1,500 7,600 2,000 610.1011 SUPPLIES SB 1383 Supplies - - - 1,000 1,000
610.1020 SUPPLIES Operating Supplies 4,415 1,032 7,800 1,800 2,000 620.1010 UTILITIES Electric 49,569 57,300 51,200 60,000 60,000 620.1020 UTILITIES Gas 2,683 22,034 3,000 20,000 20,000 630.1010 COMMUNICATION Telephone 10,567 9,747 11,000 11,000 11,000 630.1030 COMMUNICATION Internet 68,731 77,166 75,000 75,000 77,000 630.1040 COMMUNICATION Postage 7 - - - -
640.1010 SERVICES Professional & Technical 323,552 431,952 307,000 295,600 347,500 640.1020 SERVICES Contractual 37,984 61,856 86,000 76,000 80,000 640.1080 SERVICES Other Fees 9,526 9,784 10,500 10,500 10,500 640.1090 SERVICES Elections - 2,609 10,000 - 5,000
640.1100 SERVICES Administrative Fees/Costs 25,203 24,327 25,800 25,954 26,000 640.1101 SERVICES L&L General Benefits 49,293 50,966 60,308 60,308 65,055 670.1010 MAINTENANCE Repair & Maintenance 38,077 152,493 35,000 35,000 35,000 670.1020 MAINTENANCE Building Maintenance 175 - 100 1,500 500 670.1030 MAINTENANCE Equipment Maintenance 300 1,300 4,000 4,000 4,000 670.1050 MAINTENANCE Maintenance Contracts 100,015 120,657 120,000 120,000 120,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 22,454 27,272 25,000 25,000 25,000 690.1030 SPC DEPT EXP Printing & Binding 15,478 17,082 14,000 14,000 14,000 690.1050 SPC DEPT EXP Rental 3,223 1,653 3,000 3,000 3,000 690.1130 SPC DEPT EXP Economic Development 300 320 1,400 1,400 1,400 690.1261 SPC DEPT EXP SB1186 Fee 505 53 560 560 560
690.1280 SPC DEPT EXP League of Calif Cities 11,672 6,161 12,500 12,500 12,500 690.1300 SPC DEPT EXP Beautification Program 13,053 450 25,000 - 30,000 790,354 1,077,884 889,668 861,722 953,015
710.1001 PRINCIPAL Copiers 7,496 7,496 7,496 7,496 7,496 7,496 7,496 7,496 7,496 7,496
605.1050 ALLOC COSTS Vehicle Maintenance 254,383 292,627 232,799 253,531 175,173 605.1060 ALLOC COSTS Custodian 96,367 85,793 110,467 110,467 113,782 605.1130 ALLOC COSTS Retiree Health 117,319 117,319 117,319 117,319 117,319 605.1170 ALLOC COSTS Property Maintenance 121,319 149,071 130,087 162,943 152,754 589,388 644,810 590,672 644,260 559,028
730.1020 CAPITAL OUTLAY Buildings - 29,306 - - 35,000
730.1040 CAPITAL OUTLAY Vehicles 55,903 - - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 100,330 - - - - 730.1100 CAPITAL OUTLAY IT Functionality - - 20,000 18,177 - 156,233 29,306 20,000 18,177 35,000
680.9000 CAPITAL PROJECTS Other Projects 126,701 18,525 - - - 126,701 18,525 - - -
900.116 TRSF OUT Equipment Replacement - - - - 1,300,000 900.122 TRSF OUT Equipment Replacement 46,562 43,996 43,996 43,996 60,822 900.181 TRSF OUT General Debt Service 125,719 125,717 125,718 125,718 125,718 900.185 TRSF OUT Financing Authority Debt Service 308,336 319,688 330,512 330,512 341,879 900.207 TRSF OUT Road Repair & Acctblty Act (SB1) 82,333 82,333 82,333 82,333 82,333 Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 103 - City Manager
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Department Total: 10 - Legislative Services
Department: 20 - Administration
Division: 201 - General Services
Transfer - Transfer
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects 21

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
900.215 TRSF OUT Fleet Maintenance - - - - 12,000
900.216 TRSF OUT Property Maintenance - 6,837 - - -
900.232 TRSF OUT Disposal - - - 10,086 -
900.260 TRSF OUT Transportation Capital Projects 3,438,632 74,000 - - - 900.261 TRSF OUT Water Capital Projects 18,891 - - - -
900.262 TRSF OUT Sewer Capital Projects 136,606 - - - - 900.265 TRSF OUT Facilities Capital Projects 307,759 1,619,020 55,000 55,000 - 900.427 TRSF OUT 2023-CALHOME-18021 - 11,618 - - -
4,464,837 2,283,210 637,559 647,645 1,922,752
6,135,008 4,064,049 2,155,395 2,189,300 3,487,291
6,135,008 4,064,049 2,155,395 2,189,300 3,487,291
600.1010 EMP SRV Regular Salaries 465,983 448,835 470,724 556,670 609,134 600.1015 EMP SRV Buy back Salaries 7,143 7,337 17,141 20,092 21,940 600.1080 EMP SRV PERS 50,737 48,122 53,546 62,051 67,625 600.1081 EMP SRV PERS Unfunded Liability 60,529 98,176 120,730 142,250 144,815 600.1100 EMP SRV Medicare 6,775 4,494 6,964 8,006 8,764 600.1110 EMP SRV Disability/Life Insurance 10,727 11,247 11,043 12,698 13,900 600.1120 EMP SRV Health/Dental/Vision Insurance 114,131 101,673 107,401 107,401 122,439 600.1130 EMP SRV Worker's Compensation 4,147 4,147 3,310 3,310 3,674 600.1140 EMP SRV Unemployment Insurance 2,500 2,500 1,764 1,764 1,783 600.1190 EMP SRV Stipends 1,728 1,729 1,736 1,823 1,914 724,400 728,260 794,359 916,065 995,988
610.1010 SUPPLIES Office Supplies 1,508 1,018 2,000 2,000 1,000 610.1011 SUPPLIES SB 1383 Supplies - - - 500 500
610.1030 SUPPLIES Lubricant & Fuels 14 - 100 100 100
630.1020 COMMUNICATION Cellphone 836 992 1,500 1,000 1,000 630.1040 COMMUNICATION Postage 3,568 4,024 4,000 4,050 4,100 650.1010 TRAINING Travel & Conference 6,009 565 5,500 5,500 5,500 650.1020 TRAINING Training & Vocational 1,136 1,700 2,000 2,000 2,000 670.1040 MAINTENANCE Vehicle Maintenance 5,703 5,535 5,664 2,000 3,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 4,749 4,937 4,200 5,000 5,000 690.1030 SPC DEPT EXP Printing & Binding 1,706 2,409 1,500 1,500 1,500 690.1050 SPC DEPT EXP Rental 645 331 600 600 600
25,874 21,511 27,064 24,250 24,300
710.1001 PRINCIPAL Copiers 1,499 1,499 1,500 1,500 1,500 1,499 1,499 1,500 1,500 1,500
605.1010 ALLOC COSTS Liability Insurance 17,982 19,417 23,235 23,235 22,720 605.1020 ALLOC COSTS Property & Fire Insurance 9,141 11,856 11,540 11,540 13,127 605.1040 ALLOC COSTS Risk Management 5,994 5,724 6,213 6,213 7,321 605.1130 ALLOC COSTS Retiree Health 4,269 4,189 4,977 4,977 6,434 37,386 41,186 45,965 45,965 49,602
789,159 792,457 868,888 987,780 1,071,390
600.1010 EMP SRV Regular Salaries 107,268 111,032 112,292 120,833 116,046 600.1015 EMP SRV Buy back Salaries 1,076 2,151 2,152 2,258 2,170 600.1030 EMP SRV Overtime - 6 - 38 -
600.1080 EMP SRV PERS 11,618 12,024 12,416 13,035 12,441 600.1081 EMP SRV PERS Unfunded Liability 12,268 18,922 24,810 26,045 23,044 600.1100 EMP SRV Medicare 1,493 1,596 1,628 1,710 1,642 600.1110 EMP SRV Disability/Life Insurance 2,455 2,521 2,582 2,712 2,606 600.1120 EMP SRV Health/Dental/Vision Insurance 42,013 40,377 40,000 40,000 36,600 600.1130 EMP SRV Worker's Compensation 1,193 1,165 1,233 1,233 1,196 600.1140 EMP SRV Unemployment Insurance 719 676 657 657 580 600.1190 EMP SRV Stipends 3,187 3,265 3,368 3,536 3,398 183,289 193,736 201,138 212,057 199,723
610.1010 SUPPLIES Office Supplies 1,264 1,505 2,800 2,800 2,800 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies - 133 - - -
630.1010 COMMUNICATION Telephone 339 377 350 350 350
630.1020 COMMUNICATION Cellphone 836 992 800 950 950
630.1040 COMMUNICATION Postage 319 148 340 340 340
640.1010 SERVICES Professional & Technical 6,986 7,489 8,000 8,000 8,100 650.1010 TRAINING Travel & Conference 929 3,230 2,800 2,800 3,000 650.1020 TRAINING Training & Vocational 3,597 4,803 4,500 4,500 5,000 670.1040 MAINTENANCE Vehicle Maintenance 2,033 1,710 1,500 1,500 1,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,836 740 6,000 3,000 3,000 Account Classification Total: Transfer - Transfer
Division Total: 201 - General Services
Department Total: 20 - Administration
Department: 30 - Finance
Division: 001 - Administration
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 001 - Administration
Division: 104 - Human Resources
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments M & O - Maintenance and Operations
22

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
690.1030 SPC DEPT EXP Printing & Binding 636 966 800 800 800 690.1040 SPC DEPT EXP Personnel 79,646 83,296 50,000 150,000 70,000 99,421 105,387 77,890 175,040 95,840
605.1010 ALLOC COSTS Liability Insurance 5,971 6,517 7,704 7,707 7,704 605.1020 ALLOC COSTS Property & Fire Insurance 3,035 3,979 3,826 3,826 4,451 605.1040 ALLOC COSTS Risk Management 1,990 1,921 2,060 2,060 2,482 10,996 12,417 13,590 13,593 14,637
293,706 311,541 292,618 400,690 310,200
1,082,865 1,103,997 1,161,506 1,388,470 1,381,590
600.1010 EMP SRV Regular Salaries 335,009 354,862 362,257 397,498 349,524 600.1015 EMP SRV Buy back Salaries 9,269 8,494 9,808 11,118 10,080 600.1020 EMP SRV Part Time Salaries 6,634 11,760 12,012 12,444 12,407 600.1030 EMP SRV Overtime - - - 57 -
600.1080 EMP SRV PERS 39,397 41,655 42,968 47,429 43,947 600.1081 EMP SRV PERS Unfunded Liability 51,923 63,814 106,937 102,011 114,281 600.1090 EMP SRV Social Security 381 729 745 771 769
600.1100 EMP SRV Medicare 4,993 5,438 5,494 6,014 5,318 600.1110 EMP SRV Disability/Life Insurance 8,436 8,281 8,438 9,254 8,150 600.1120 EMP SRV Health/Dental/Vision Insurance 95,338 100,942 100,001 100,001 80,001 600.1130 EMP SRV Worker's Compensation 3,569 3,482 3,914 3,914 3,497 600.1140 EMP SRV Unemployment Insurance 2,151 2,022 2,086 2,086 1,697 557,099 601,479 654,660 692,597 629,671
610.1010 SUPPLIES Office Supplies 2,372 2,499 2,300 2,300 2,550 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 12,469 9,198 52,150 52,150 9,650 610.1030 SUPPLIES Lubricant & Fuels 455 1,209 800 800 800 610.1040 SUPPLIES Repair & Maintenance Supplies 254 121 250 260 250 610.1060 SUPPLIES Safety Equipment & Supplies 865 750 750 750 750 610.1070 SUPPLIES Athletic Supplies 5,399 - - - -
620.1010 UTILITIES Electric 21,498 24,205 24,000 24,000 24,000 620.1020 UTILITIES Gas 2,989 3,252 3,500 3,500 3,500
630.1010 COMMUNICATION Telephone 3,358 1,710 500 500 500 630.1020 COMMUNICATION Cellphone 2,952 3,100 3,200 3,200 3,200 630.1040 COMMUNICATION Postage 507 531 700 700 700
640.1010 SERVICES Professional & Technical 9,351 12,550 9,200 9,200 9,200 640.1020 SERVICES Contractual 4,058 4,336 5,150 6,100 5,300 650.1010 TRAINING Travel & Conference 2,290 2,300 2,300 2,690 3,500 650.1020 TRAINING Training & Vocational 669 850 675 675 1,575 670.1010 MAINTENANCE Repair & Maintenance 12,579 12,666 13,000 22,540 13,000 670.1040 MAINTENANCE Vehicle Maintenance 6,376 3,372 3,158 3,158 3,300 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 6,601 7,413 5,000 5,000 5,000 690.1030 SPC DEPT EXP Printing & Binding - 0 - - -
690.1050 SPC DEPT EXP Rental 588 627 650 895 750
690.1160 SPC DEPT EXP Copy Machine Expense 3,097 4,799 3,200 5,065 4,300 98,727 95,488 130,483 143,483 91,825
710.1001 PRINCIPAL Copiers 7,508 7,508 7,509 7,525 7,510 7,508 7,508 7,509 7,525 7,510
605.1010 ALLOC COSTS Liability Insurance 16,722 20,612 24,794 24,794 26,775 605.1020 ALLOC COSTS Property & Fire Insurance 8,500 12,586 12,314 12,314 15,470 605.1030 ALLOC COSTS Auto Insurance 6,390 4,260 5,340 5,340 5,120 605.1040 ALLOC COSTS Risk Management 5,574 6,076 6,631 6,631 8,627 605.1130 ALLOC COSTS Retiree Health 2,471 3,335 3,972 3,972 3,481 39,657 46,869 53,051 53,051 59,473
730.1070 CAPITAL OUTLAY Machinery and Equipment 122,337 - - 95,133 - 730.1090 CAPITAL OUTLAY Improvements 34,999 - - - -
157,336 - - 95,133 -
860,328 751,344 845,703 991,789 788,479
600.1010 EMP SRV Regular Salaries 216,990 243,872 268,377 281,824 311,420 600.1015 EMP SRV Buy back Salaries 14,149 6,906 870 914 960 600.1020 EMP SRV Part Time Salaries 10,849 8,001 3,432 3,432 3,619 600.1030 EMP SRV Overtime 1,789 1,068 - 1,758 31,938
600.1080 EMP SRV PERS 22,689 21,698 27,981 29,381 32,203 600.1081 EMP SRV PERS Unfunded Liability 34,106 18,802 20,341 19,362 21,045 600.1090 EMP SRV Social Security 191 448 213 213 224
Department: 40 - Parks & Community Services
Division: 401 - Community Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 104 - Human Resources
Department Total: 30 - Finance
Division Total: 401 - Community Services
Division: 402 - Park Services
Employee Service - Employee Services
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay 23

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1100 EMP SRV Medicare 3,416 3,718 3,990 4,184 4,618 600.1110 EMP SRV Disability/Life Insurance 6,301 6,228 6,249 6,559 7,241 600.1120 EMP SRV Health/Dental/Vision Insurance 94,419 99,680 112,401 112,401 112,401 600.1130 EMP SRV Worker's Compensation 26,973 28,137 27,364 27,364 29,915 600.1140 EMP SRV Unemployment Insurance 2,033 2,042 1,823 1,823 1,814 600.1170 EMP SRV Uniform Allowance 6,334 8,515 3,372 7,600 7,500 440,241 449,113 476,413 496,815 564,898
610.1010 SUPPLIES Office Supplies 936 707 900 900 900
610.1020 SUPPLIES Operating Supplies 23,943 18,586 18,000 18,000 18,000 610.1030 SUPPLIES Lubricant & Fuels 31,659 29,396 25,500 31,371 28,000 610.1040 SUPPLIES Repair & Maintenance Supplies 21,958 23,650 23,000 23,000 23,000 610.1050 SUPPLIES Small Tools 7,890 9,464 8,500 8,500 8,500 610.1060 SUPPLIES Safety Equipment & Supplies 25,456 13,736 13,600 13,600 13,600 620.1010 UTILITIES Electric 64,755 75,256 55,000 60,000 60,000 620.1020 UTILITIES Gas - 6 - - -
630.1010 COMMUNICATION Telephone 125 3,078 3,050 3,050 3,100 630.1020 COMMUNICATION Cellphone 5,846 5,517 5,300 5,300 5,520 640.1020 SERVICES Contractual 13,682 18,108 18,500 24,525 18,500 650.1020 TRAINING Training & Vocational 6,496 4,981 5,500 5,500 5,500 670.1010 MAINTENANCE Repair & Maintenance 19,137 21,885 20,000 33,897 20,000 670.1030 MAINTENANCE Equipment Maintenance 3,411 3,573 3,500 3,500 3,500 670.1040 MAINTENANCE Vehicle Maintenance 4,120 2,427 6,391 3,200 6,300 670.1050 MAINTENANCE Maintenance Contracts 170,390 173,377 192,750 192,750 206,700 670.1070 MAINTENANCE Rental Prop Maintenance 5,027 7,554 8,798 3,000 8,800 690.1050 SPC DEPT EXP Rental 12,663 14,439 15,000 15,000 15,000 690.1300 SPC DEPT EXP Beautification Program 51,075 - - - - 468,569 425,739 423,289 445,093 444,920
710.2050 PRINCIPAL Vehicles 4,461 - - - -
4,461 - - - -
720.2050 INTEREST Vehicles 1,397 - - - -
1,397 - - - -
605.1010 ALLOC COSTS Liability Insurance 17,581 20,341 25,003 25,003 24,840 605.1020 ALLOC COSTS Property & Fire Insurance 8,937 12,421 12,418 12,418 14,352 605.1030 ALLOC COSTS Auto Insurance 8,520 7,455 9,345 9,345 14,080 605.1040 ALLOC COSTS Risk Management 5,860 5,996 6,686 6,686 8,004 605.1130 ALLOC COSTS Retiree Health 4,722 5,871 5,871 5,871 6,759 45,620 52,084 59,323 59,323 68,035
730.1070 CAPITAL OUTLAY Machinery and Equipment 59,972 13,750 13,907 13,907 11,439 730.1100 CAPITAL OUTLAY IT Functionality 11,037 16,417 - - - 71,009 30,167 13,907 13,907 11,439
1,031,297 957,103 972,932 1,015,138 1,089,292
600.1010 EMP SRV Regular Salaries (769) 52,670 53,771 56,466 62,259 600.1020 EMP SRV Part Time Salaries 35,244 - - 12,000 12,000 600.1030 EMP SRV Overtime 678 - - - -
600.1080 EMP SRV PERS 2,634 3,877 4,280 4,495 4,937
600.1081 EMP SRV PERS Unfunded Liability - - 258 243 274 600.1100 EMP SRV Medicare 523 751 780 819 903
600.1110 EMP SRV Disability/Life Insurance - 1,178 1,237 1,299 1,432 600.1120 EMP SRV Health/Dental/Vision Insurance - 8,462 20,000 20,000 20,000 38,310 66,938 80,326 95,322 101,805
610.1020 SUPPLIES Operating Supplies 8,198 7,066 8,500 9,635 10,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 222 376 450 450 450 690.1020 SPC DEPT EXP Advertising 3,547 3,200 3,550 5,498 4,000 690.1050 SPC DEPT EXP Rental 5,844 5,969 6,000 6,000 7,000 690.1140 SPC DEPT EXP Independence Day Event 29,378 52,159 48,224 48,224 48,500 690.1290 SPC DEPT EXP Summer Night Lights Program 39,483 29,056 30,080 30,080 30,080 86,672 97,826 96,804 99,887 100,530
124,982 164,764 177,130 195,209 202,335
600.1010 EMP SRV Regular Salaries - - - 37,140 57,222
600.1020 EMP SRV Part Time Salaries 171,640 195,726 322,276 386,221 443,702 600.1080 EMP SRV PERS 11,544 14,488 25,656 33,697 39,726 600.1081 EMP SRV PERS Unfunded Liability 4,583 802 1,544 1,458 2,204 600.1090 EMP SRV Social Security - - - 79 -
600.1100 EMP SRV Medicare 2,488 2,838 4,673 6,135 7,263 Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 402 - Park Services
Division: 403 - Special Events
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 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 M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 403 - Special Events
Division: 404 - Youth Services
Employee Service - Employee Services
24

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1110 EMP SRV Disability/Life Insurance - - - 854 1,316 600.1120 EMP SRV Health/Dental/Vision Insurance - - - 14,636 20,000 600.1130 EMP SRV Worker's Compensation 23,047 24,533 25,966 25,966 39,867 600.1140 EMP SRV Unemployment Insurance 2,889 2,961 2,878 2,878 4,022 216,191 241,348 382,993 509,064 615,322
610.1010 SUPPLIES Office Supplies 515 522 500 1,200 1,700 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 7,126 7,776 7,500 45,250 56,300 630.1020 COMMUNICATION Cellphone 3,898 3,905 3,600 3,750 5,320 650.1020 TRAINING Training & Vocational 285 876 1,500 3,000 7,800 690.1050 SPC DEPT EXP Rental 290 235 470 470 470
12,114 13,314 13,570 53,670 71,590
605.1010 ALLOC COSTS Liability Insurance 6,111 7,029 11,195 11,195 10,949 605.1020 ALLOC COSTS Property & Fire Insurance 3,106 4,292 5,560 5,560 6,326 605.1040 ALLOC COSTS Risk Management 2,037 2,072 2,994 2,994 3,528 11,254 13,393 19,749 19,749 20,803
239,560 268,055 416,312 582,483 707,715
600.1010 EMP SRV Regular Salaries 53,930 50,544 52,779 55,422 61,075 600.1015 EMP SRV Buy back Salaries 470 - 1,030 1,082 1,193 600.1020 EMP SRV Part Time Salaries 51,504 56,600 75,504 75,504 68,754 600.1080 EMP SRV PERS 4,109 3,748 4,201 4,412 4,843
600.1081 EMP SRV PERS Unfunded Liability - 123 253 239 269 600.1090 EMP SRV Social Security 3,193 3,509 4,682 4,682 4,264 600.1100 EMP SRV Medicare 1,524 1,543 1,861 1,899 1,883 600.1110 EMP SRV Disability/Life Insurance 1,325 1,135 1,214 1,275 1,405 600.1120 EMP SRV Health/Dental/Vision Insurance 19,461 20,385 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 8,610 7,001 9,485 9,485 10,061 600.1140 EMP SRV Unemployment Insurance 1,079 845 1,051 1,051 1,015 145,206 145,433 172,060 175,051 174,762
610.1010 SUPPLIES Office Supplies 1,779 1,324 1,608 1,608 1,608 610.1020 SUPPLIES Operating Supplies 5,351 4,554 18,350 18,500 5,500 610.1040 SUPPLIES Repair & Maintenance Supplies 4,347 1,284 4,000 4,000 4,000 610.1060 SUPPLIES Safety Equipment & Supplies 266 382 455 455 455 610.1070 SUPPLIES Athletic Supplies 4,943 4,942 5,000 5,000 5,000 620.1010 UTILITIES Electric 31,207 31,808 30,000 30,000 30,000 620.1020 UTILITIES Gas - - - - 400
630.1010 COMMUNICATION Telephone 1,519 1,607 1,300 1,300 1,020 630.1020 COMMUNICATION Cellphone - - - - 630
640.1020 SERVICES Contractual 8,837 9,581 10,000 10,000 10,000 670.1020 MAINTENANCE Building Maintenance 3,526 202,491 3,525 3,525 3,525 690.1020 SPC DEPT EXP Advertising 2,060 2,183 2,000 2,000 2,000 63,835 260,156 76,238 76,388 64,138
605.1010 ALLOC COSTS Liability Insurance 4,206 5,439 11,968 11,968 6,855 605.1020 ALLOC COSTS Property & Fire Insurance 2,138 3,321 5,944 5,944 3,961 605.1030 ALLOC COSTS Auto Insurance - - 1,335 1,335 1,280 605.1040 ALLOC COSTS Risk Management 1,402 1,603 3,201 3,201 2,209 7,746 10,363 22,448 22,448 14,305
730.1100 CAPITAL OUTLAY IT Functionality 16,443 - - - - 16,443 - - - -
233,230 415,952 270,746 273,887 253,205
600.1010 EMP SRV Regular Salaries - - - - 63,799
600.1015 EMP SRV Buy back Salaries - - - - 1,222
600.1020 EMP SRV Part Time Salaries 103,071 126,645 100,000 130,000 140,000 600.1030 EMP SRV Overtime 24 - - - -
600.1080 EMP SRV PERS 805 412 2,000 2,000 5,059
600.1081 EMP SRV PERS Unfunded Liability - - - - 281
600.1090 EMP SRV Social Security 5,887 7,630 5,500 5,500 6,000 600.1100 EMP SRV Medicare 1,495 1,836 1,500 1,500 2,925 600.1110 EMP SRV Disability/Life Insurance - - - - 1,467 600.1120 EMP SRV Health/Dental/Vision Insurance - - - - 20,000 600.1130 EMP SRV Worker's Compensation 18,944 18,944 18,944 18,944 20,000 600.1140 EMP SRV Unemployment Insurance 2,423 2,423 2,423 2,423 3,000 132,650 157,889 130,367 160,367 263,753
610.1010 SUPPLIES Office Supplies 413 216 350 350 350
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 404 - Youth Services
Division: 406 - Sportsplex
Account Classification Total: Employee Service - Employee Services Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 406 - Sportsplex
Division: 407 - Sports Programs
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 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 M & O - Maintenance and Operations
25

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 14,146 15,048 14,100 15,300 15,300 610.1040 SUPPLIES Repair & Maintenance Supplies 4,750 4,300 4,500 5,450 4,500 610.1060 SUPPLIES Safety Equipment & Supplies 82 - 100 100 100 610.1070 SUPPLIES Athletic Supplies 34,668 32,264 34,000 41,636 41,700 630.1020 COMMUNICATION Cellphone 747 620 800 650 650
640.1080 SERVICES Other Fees 1,556 2,053 1,400 1,400 1,400 650.1020 TRAINING Training & Vocational 1,000 939 1,000 1,000 1,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 72 570 200 350 1,000 690.1050 SPC DEPT EXP Rental 7,905 7,380 8,500 8,500 7,500 65,339 63,390 64,950 74,736 74,000
605.1010 ALLOC COSTS Liability Insurance 4,130 4,632 5,304 5,304 5,393 605.1020 ALLOC COSTS Property & Fire Insurance 2,099 2,828 2,634 2,634 3,116 605.1040 ALLOC COSTS Risk Management 1,377 1,365 1,418 1,418 1,738 7,606 8,825 9,356 9,356 10,247
205,594 230,104 204,673 244,459 348,000
600.1010 EMP SRV Regular Salaries 49,572 26,035 27,637 28,992 31,910 600.1015 EMP SRV Buy back Salaries 457 - - - -
600.1020 EMP SRV Part Time Salaries 7,805 19,387 20,592 21,455 21,195 600.1080 EMP SRV PERS 3,741 2,052 2,200 2,308 2,531
600.1081 EMP SRV PERS Unfunded Liability - 129 130 125 138 600.1090 EMP SRV Social Security 484 1,202 1,277 1,330 1,314 600.1100 EMP SRV Medicare 811 653 699 731 770
600.1110 EMP SRV Disability/Life Insurance 1,182 1,185 636 667 734 600.1120 EMP SRV Health/Dental/Vision Insurance 19,773 10,498 10,000 10,000 10,000 600.1130 EMP SRV Worker's Compensation 746 728 1,448 1,448 1,536 600.1140 EMP SRV Unemployment Insurance 450 423 772 772 745 85,021 62,292 65,391 67,828 70,873
610.1010 SUPPLIES Office Supplies 1,153 1,533 1,400 1,550 1,400 610.1020 SUPPLIES Operating Supplies 6,562 6,624 6,500 6,500 6,500 610.1030 SUPPLIES Lubricant & Fuels 282 236 250 420 450 620.1010 UTILITIES Electric 18,224 20,000 18,000 18,000 18,000 620.1020 UTILITIES Gas 1,975 2,382 2,500 2,500 2,500
630.1010 COMMUNICATION Telephone 1,690 1,264 1,500 1,500 1,500 630.1040 COMMUNICATION Postage 3 1 25 25 10
640.1020 SERVICES Contractual 7,848 10,849 9,500 9,500 10,000 670.1020 MAINTENANCE Building Maintenance 6,315 1,579 2,150 3,500 2,150 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 660 818 650 650 650 690.1050 SPC DEPT EXP Rental 2,296 529 2,500 2,500 1,000 690.1170 SPC DEPT EXP Senior Citizens Meals 72,166 80,925 92,275 92,275 121,913 119,174 126,740 137,250 138,920 166,073
710.1001 PRINCIPAL Copiers 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400
605.1010 ALLOC COSTS Liability Insurance 5,032 5,285 9,056 9,056 12,693 605.1020 ALLOC COSTS Property & Fire Insurance 2,558 3,227 4,498 4,498 7,334 605.1030 ALLOC COSTS Auto Insurance - - 1,335 1,335 2,560 605.1040 ALLOC COSTS Risk Management 1,677 1,558 2,422 2,422 4,090 605.1060 ALLOC COSTS Custodian 21,309 18,191 23,405 23,405 24,108 605.1130 ALLOC COSTS Retiree Health - - 3,703 3,703 4,011 605.1170 ALLOC COSTS Property Maintenance 50,149 61,620 53,773 53,773 63,143 80,725 89,881 98,192 98,192 117,939
730.1040 CAPITAL OUTLAY Vehicles - 61,197 - - -
730.1100 CAPITAL OUTLAY IT Functionality 10,799 - - - - 10,799 61,197 - - -
298,119 342,510 303,233 307,340 357,285
2,993,110 3,129,831 3,190,729 3,610,305 3,746,311
600.1010 EMP SRV Regular Salaries 470,640 474,086 487,705 589,717 593,342 600.1015 EMP SRV Buy back Salaries 14,127 7,892 18,774 22,004 22,073 600.1080 EMP SRV PERS 95,545 97,803 85,444 99,873 100,494 600.1081 EMP SRV PERS Unfunded Liability 154,972 206,156 246,353 287,858 295,799 600.1100 EMP SRV Medicare 6,859 6,856 7,155 8,349 8,401 600.1110 EMP SRV Disability/Life Insurance 11,022 11,259 11,350 13,241 13,325 600.1120 EMP SRV Health/Dental/Vision Insurance 84,027 80,754 80,001 80,001 80,001 600.1130 EMP SRV Worker's Compensation 29,780 22,376 23,684 23,684 25,122 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 Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 407 - Sports Programs
Division: 408 - Senior Center
Department: 50 - Police
Division: 001 - Administration
Employee Service - Employee Services
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 408 - Senior Center
Department Total: 40 - Parks & Community Services
26

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1140 EMP SRV Unemployment Insurance 1,439 1,352 1,315 1,315 1,269 600.1170 EMP SRV Uniform Allowance 3,210 3,210 2,770 3,402 3,402 871,620 911,743 964,551 1,129,444 1,143,228
610.1010 SUPPLIES Office Supplies 555 807 1,000 1,000 1,000 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 2,066 1,998 4,500 4,500 4,500 610.1030 SUPPLIES Lubricant & Fuels 8,734 9,392 9,000 12,000 12,000 610.1080 SUPPLIES Volunteers Supplies 7,103 8,714 8,150 8,150 8,150 610.1110 SUPPLIES Explorers Supplies 2,291 1,937 1,900 1,900 1,900 620.1010 UTILITIES Electric 6,474 7,086 7,250 7,250 7,250 620.1020 UTILITIES Gas 48 85 250 250 250
620.1040 UTILITIES Cable 1,229 830 950 1,650 1,650
630.1010 COMMUNICATION Telephone 271 291 300 300 300
630.1020 COMMUNICATION Cellphone 2,943 3,098 3,000 3,000 3,000 630.1040 COMMUNICATION Postage 165 111 190 190 190
640.1010 SERVICES Professional & Technical 5,213 13,254 11,850 11,850 13,500 640.1020 SERVICES Contractual 72 42 4,500 4,500 4,500
650.1010 TRAINING Travel & Conference 680 174 2,500 2,500 2,500 650.1020 TRAINING Training & Vocational 1,705 223 1,500 1,500 1,500 670.1010 MAINTENANCE Repair & Maintenance 9,225 17,341 38,000 25,000 25,000 670.1040 MAINTENANCE Vehicle Maintenance - 250 4,500 4,500 4,500 670.1050 MAINTENANCE Maintenance Contracts 2,854 4,135 4,500 6,000 6,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 2,440 2,010 2,000 2,000 2,000 690.1030 SPC DEPT EXP Printing & Binding 1 1 90 90 90
690.1190 SPC DEPT EXP Police Advisor Commission - - 95 95 95 690.1350 SPC DEPT EXP Summer Camp - 1,500 1,500 1,500 1,500 799.2000 MISCELLANEOUS Bad Debts Expense 66,903 53,590 - - - 120,971 126,870 107,525 99,725 101,375
710.1001 PRINCIPAL Copiers 777 498 499 499 499
777 498 499 499 499
605.1010 ALLOC COSTS Liability Insurance 21,325 23,373 28,529 28,529 29,613 605.1020 ALLOC COSTS Property & Fire Insurance 10,840 14,272 14,169 14,169 17,110 605.1030 ALLOC COSTS Auto Insurance 4,260 4,260 6,675 6,675 5,120 605.1040 ALLOC COSTS Risk Management 7,108 6,890 7,629 7,629 9,542 605.1130 ALLOC COSTS Retiree Health 16,659 25,591 27,116 27,116 29,343 60,192 74,386 84,118 84,118 90,728
730.1040 CAPITAL OUTLAY Vehicles - 83,553 - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 10,975 - - - - 10,975 83,553 - - -
1,064,535 1,197,050 1,156,693 1,313,786 1,335,830
600.1010 EMP SRV Regular Salaries 1,724,185 1,463,568 1,605,783 1,721,620 1,844,569 600.1015 EMP SRV Buy back Salaries 51,369 25,070 25,531 26,807 28,522 600.1020 EMP SRV Part Time Salaries - - 50,000 50,000 50,000 600.1030 EMP SRV Overtime 273,319 170,653 180,000 180,000 180,000 600.1050 EMP SRV Standby 100 100 - - -
600.1060 EMP SRV Holiday 79,751 71,187 93,000 93,000 93,000 600.1080 EMP SRV PERS 306,138 256,993 253,604 269,765 287,709 600.1081 EMP SRV PERS Unfunded Liability 350,453 354,433 384,921 448,081 490,503 600.1090 EMP SRV Social Security 3,712 - - - -
600.1100 EMP SRV Medicare 29,977 25,081 23,530 24,818 26,526 600.1110 EMP SRV Disability/Life Insurance 44,672 36,880 37,325 39,366 42,150 600.1120 EMP SRV Health/Dental/Vision Insurance 348,551 305,902 320,003 320,003 320,003 600.1130 EMP SRV Worker's Compensation 163,792 138,032 130,716 130,716 138,652 600.1140 EMP SRV Unemployment Insurance 7,914 6,423 5,585 5,585 5,392 600.1170 EMP SRV Uniform Allowance 40,051 35,716 17,120 20,160 20,160 3,423,984 2,890,040 3,127,118 3,329,921 3,527,186
610.1010 SUPPLIES Office Supplies 2,228 1,982 3,000 3,000 3,000 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 55,337 28,334 30,000 30,000 30,000 610.1030 SUPPLIES Lubricant & Fuels 49,388 61,375 70,000 70,000 70,000 610.1090 SUPPLIES Prisoner Supplies 3,286 2,521 5,000 5,000 5,000 620.1010 UTILITIES Electric 51,540 56,636 55,000 55,000 55,000 620.1020 UTILITIES Gas 386 660 1,000 1,500 1,650
630.1010 COMMUNICATION Telephone 2,140 2,316 2,500 2,500 2,500 630.1020 COMMUNICATION Cellphone 1,962 2,065 2,500 2,500 2,500 630.1030 COMMUNICATION Internet 3,275 3,356 3,200 3,200 3,200 630.1040 COMMUNICATION Postage 37 29 90 90 90
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 001 - Administration
Division: 502 - Patrol
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 27

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
640.1010 SERVICES Professional & Technical 40,899 42,252 49,750 49,750 49,750 640.1020 SERVICES Contractual 656 714 7,000 7,000 7,000 650.1010 TRAINING Travel & Conference - 2,033 3,500 3,500 3,500 650.1020 TRAINING Training & Vocational 6,014 25,735 18,000 18,000 18,000 670.1030 MAINTENANCE Equipment Maintenance - - 29,042 1,635 1,635 670.1050 MAINTENANCE Maintenance Contracts 21,081 29,328 30,000 30,000 32,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,923 2,206 2,750 2,750 2,750 690.1020 SPC DEPT EXP Advertising 56 1,843 750 750 750
690.1030 SPC DEPT EXP Printing & Binding 3,107 4,142 3,250 3,500 4,000 690.1180 SPC DEPT EXP Community Promotion / Misc 2,890 3,029 5,000 5,000 5,000 690.1200 SPC DEPT EXP Armory/Range Expense 34,180 35,007 40,000 40,000 40,000 280,386 305,564 361,332 334,675 337,825
710.1001 PRINCIPAL Copiers 2,915 1,868 1,869 1,869 1,869 710.2074 PRINCIPAL BodyCam - - - 34,468 34,468
2,915 1,868 1,869 36,337 36,337
605.1010 ALLOC COSTS Liability Insurance 98,463 97,451 105,125 105,125 101,907 605.1020 ALLOC COSTS Property & Fire Insurance 50,052 59,505 52,211 52,211 58,880 605.1030 ALLOC COSTS Auto Insurance 17,040 10,650 41,385 41,385 21,760 605.1040 ALLOC COSTS Risk Management 32,821 28,726 28,113 28,113 32,837 605.1130 ALLOC COSTS Retiree Health 7,006 12,141 10,605 10,605 11,808 205,382 208,473 237,439 237,439 227,192
730.1070 CAPITAL OUTLAY Machinery and Equipment - 16,200 - - - - 16,200 - - -
3,912,666 3,422,146 3,727,758 3,938,372 4,128,540
600.1010 EMP SRV Regular Salaries 315,154 480,993 563,650 627,170 660,902 600.1015 EMP SRV Buy back Salaries 10,226 19,402 15,499 16,276 17,114 600.1030 EMP SRV Overtime 28,380 62,330 30,000 60,000 60,000 600.1050 EMP SRV Standby 2,025 7,782 2,600 7,000 7,000
600.1060 EMP SRV Holiday 13,426 21,742 15,000 15,000 15,000 600.1080 EMP SRV PERS 65,897 83,037 84,462 91,066 95,598 600.1081 EMP SRV PERS Unfunded Liability 119,707 98,414 120,912 127,004 137,537 600.1100 EMP SRV Medicare 5,097 8,639 8,249 8,907 9,383 600.1110 EMP SRV Disability/Life Insurance 8,310 13,019 13,088 14,128 14,881 600.1120 EMP SRV Health/Dental/Vision Insurance 97,775 108,942 120,001 120,001 120,001 600.1130 EMP SRV Worker's Compensation 29,780 24,595 41,410 41,410 43,924 600.1140 EMP SRV Unemployment Insurance 1,439 1,352 1,972 1,972 1,903 600.1170 EMP SRV Uniform Allowance 8,057 7,202 5,350 6,300 6,300 705,272 937,448 1,022,193 1,136,234 1,189,543
610.1010 SUPPLIES Office Supplies 295 763 1,000 1,000 1,000 610.1020 SUPPLIES Operating Supplies 6,907 5,094 10,000 10,000 10,000 610.1030 SUPPLIES Lubricant & Fuels 13,630 7,770 16,500 10,000 10,000 620.1010 UTILITIES Electric 6,443 7,080 7,500 7,500 7,500 620.1020 UTILITIES Gas 48 85 180 180 225
630.1010 COMMUNICATION Telephone 591 329 550 550 550
630.1020 COMMUNICATION Cellphone 1,512 1,549 1,400 1,400 1,400 630.1030 COMMUNICATION Internet 1,260 1,291 1,400 1,400 1,400 630.1040 COMMUNICATION Postage 144 193 200 200 200
640.1010 SERVICES Professional & Technical 21,766 20,564 21,500 50,000 25,000 640.1020 SERVICES Contractual 144 85 200 200 200
650.1010 TRAINING Travel & Conference 1,149 1,449 1,500 1,500 1,500 650.1020 TRAINING Training & Vocational 1,996 2,915 2,000 2,000 2,000 670.1050 MAINTENANCE Maintenance Contracts 3,386 3,539 3,750 4,000 4,500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 194 204 350 750 750 690.1230 SPC DEPT EXP Informant Expenses 1,052 400 1,200 1,200 1,200 60,517 53,310 69,230 91,880 67,425
710.1001 PRINCIPAL Copiers 1,554 996 997 997 997
1,554 996 997 997 997
605.1010 ALLOC COSTS Liability Insurance 17,346 19,078 29,919 29,919 30,161 605.1020 ALLOC COSTS Property & Fire Insurance 8,818 11,649 14,859 14,859 17,426 605.1030 ALLOC COSTS Auto Insurance 3,195 5,325 1,335 1,335 1,280 605.1040 ALLOC COSTS Risk Management 5,782 5,624 8,001 8,001 9,719 35,141 41,676 54,114 54,114 58,586
802,484 1,033,430 1,146,534 1,283,225 1,316,551
600.1010 EMP SRV Regular Salaries 306,515 431,637 471,153 509,316 537,705 Account Classification Total: M & O - Maintenance and Operations Division Total: 502 - Patrol
Division: 503 - Investigative
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Employee Service - Employee Services
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 503 - Investigative
Division: 504 - Records & Communication
28

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1015 EMP SRV Buy back Salaries 3,037 - 10,705 11,240 11,803 600.1030 EMP SRV Overtime 24,624 25,572 15,000 25,000 25,000 600.1060 EMP SRV Holiday 10,237 16,518 11,000 11,000 11,000 600.1080 EMP SRV PERS 40,024 68,264 66,024 69,394 73,048 600.1081 EMP SRV PERS Unfunded Liability 43,472 172,923 189,462 198,930 202,645 600.1100 EMP SRV Medicare 4,640 6,701 6,889 7,249 7,650 600.1110 EMP SRV Disability/Life Insurance 7,604 10,581 10,930 11,500 12,136 600.1120 EMP SRV Health/Dental/Vision Insurance 125,418 129,138 140,001 140,001 140,001 600.1130 EMP SRV Worker's Compensation 2,984 3,494 4,314 4,314 4,576 600.1140 EMP SRV Unemployment Insurance 1,799 2,028 2,300 2,300 2,220 600.1170 EMP SRV Uniform Allowance 3,884 4,518 4,070 4,260 4,260 574,237 871,374 931,848 994,504 1,032,044
610.1010 SUPPLIES Office Supplies 618 1,913 1,250 1,250 1,250 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 4,102 2,457 5,000 5,000 5,000 620.1010 UTILITIES Electric 16,106 17,699 17,500 17,500 17,500 620.1020 UTILITIES Gas 121 212 450 450 550
630.1010 COMMUNICATION Telephone 4,775 3,640 4,250 4,250 4,250 630.1020 COMMUNICATION Cellphone 756 774 800 800 800
630.1040 COMMUNICATION Postage 1,028 1,524 1,450 1,600 1,750 640.1010 SERVICES Professional & Technical 8,450 9,806 10,260 10,260 10,750 640.1020 SERVICES Contractual 415 244 1,500 1,500 1,500 650.1010 TRAINING Travel & Conference 3,122 1,620 3,500 3,500 3,500 650.1020 TRAINING Training & Vocational 2,095 2,247 2,000 2,750 3,000 670.1050 MAINTENANCE Maintenance Contracts 11,136 11,499 17,500 13,000 13,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 865 669 800 1,600 1,750 690.1020 SPC DEPT EXP Advertising - - 100 100 100
53,589 54,303 66,360 63,560 64,700
710.1001 PRINCIPAL Copiers 4,469 2,865 2,865 2,865 2,865 4,469 2,865 2,865 2,865 2,865
605.1010 ALLOC COSTS Liability Insurance 14,747 16,763 27,419 27,419 27,639 605.1020 ALLOC COSTS Property & Fire Insurance 7,496 10,236 13,618 13,618 15,969 605.1040 ALLOC COSTS Risk Management 4,916 4,941 7,332 7,332 8,906 27,159 31,940 48,369 48,369 52,514
659,454 960,482 1,049,442 1,109,298 1,152,123
600.1010 EMP SRV Regular Salaries 51,086 54,218 54,998 57,749 60,642 600.1015 EMP SRV Buy back Salaries - - 1,054 1,106 1,162 600.1020 EMP SRV Part Time Salaries - 8,754 22,558 11,279 - 600.1030 EMP SRV Overtime - - - - -
600.1080 EMP SRV PERS 6,807 7,349 7,430 7,802 8,181
600.1081 EMP SRV PERS Unfunded Liability 7,964 17,309 23,330 24,497 24,081 600.1090 EMP SRV Social Security - 543 1,399 699 -
600.1100 EMP SRV Medicare 711 872 1,124 1,001 879
600.1110 EMP SRV Disability/Life Insurance 1,191 1,226 1,265 1,328 1,395 600.1120 EMP SRV Health/Dental/Vision Insurance 21,007 20,188 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 12,880 7,265 11,534 11,534 12,234 600.1140 EMP SRV Unemployment Insurance 622 338 493 493 476 600.1170 EMP SRV Uniform Allowance - 1,475 1,500 1,500 1,500 102,269 119,537 146,685 138,988 130,550
610.1020 SUPPLIES Operating Supplies 9,491 2,418 2,250 2,250 2,250 610.1030 SUPPLIES Lubricant & Fuels 6,911 2,832 7,500 7,500 7,500 620.1010 UTILITIES Electric 85 339 600 400 400
630.1010 COMMUNICATION Telephone - - - - -
630.1020 COMMUNICATION Cellphone 252 258 250 350 550
640.1010 SERVICES Professional & Technical 15,046 13,415 12,500 20,000 17,500 640.1020 SERVICES Contractual 141,942 205,994 211,919 211,919 217,205 650.1020 TRAINING Training & Vocational - - 300 300 300 670.1010 MAINTENANCE Repair & Maintenance - 9,284 - - - 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 250 250 250 690.1360 SPC DEPT EXP Trap & Release program 750 950 1,500 1,500 1,500 174,477 235,491 237,069 244,469 247,455
605.1010 ALLOC COSTS Liability Insurance 3,457 6,901 9,713 9,713 10,595 605.1020 ALLOC COSTS Property & Fire Insurance 1,757 4,214 4,824 4,824 6,122 605.1030 ALLOC COSTS Auto Insurance 1,065 1,065 1,335 1,335 1,280 605.1040 ALLOC COSTS Risk Management 1,152 2,034 2,597 2,597 3,414 7,431 14,214 18,469 18,469 21,411
284,177 369,242 402,223 401,926 399,416
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 505 - Animal Control
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 29

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1010 EMP SRV Regular Salaries 47,734 48,600 48,143 52,896 52,946 600.1015 EMP SRV Buy back Salaries - - 1,798 1,888 1,982 600.1020 EMP SRV Part Time Salaries - - - 11,646 40,372 600.1080 EMP SRV PERS 6,407 6,660 6,504 6,821 7,142
600.1081 EMP SRV PERS Unfunded Liability - 15,521 19,911 20,905 20,546 600.1090 EMP SRV Social Security - - - 722 2,504
600.1100 EMP SRV Medicare 660 684 698 936 1,354
600.1110 EMP SRV Disability/Life Insurance 1,099 1,099 1,107 1,161 1,218 600.1120 EMP SRV Health/Dental/Vision Insurance 21,007 20,188 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 8,042 7,265 7,689 7,689 16,312 600.1140 EMP SRV Unemployment Insurance 720 338 329 329 634 85,668 100,356 106,179 124,993 165,010
610.1020 SUPPLIES Operating Supplies 379 801 750 3,250 2,500 610.1030 SUPPLIES Lubricant & Fuels 5,615 3,549 5,425 5,425 5,425 620.1010 UTILITIES Electric 259 257 350 350 350
620.1020 UTILITIES Gas 21 - 200 200 200
640.1010 SERVICES Professional & Technical - - 100 300 300 650.1020 TRAINING Training & Vocational - 55 90 90 1,000 670.1040 MAINTENANCE Vehicle Maintenance - 156 500 500 500 6,273 4,818 7,415 10,115 10,275
605.1010 ALLOC COSTS Liability Insurance 2,474 2,644 3,098 3,098 3,136 605.1020 ALLOC COSTS Property & Fire Insurance 1,258 1,615 1,539 1,539 1,812 605.1030 ALLOC COSTS Auto Insurance 1,065 3,195 2,670 2,670 2,560 605.1040 ALLOC COSTS Risk Management 825 779 829 829 1,011 5,622 8,233 8,136 8,136 8,519
97,563 113,407 121,730 143,244 183,804
6,820,879 7,095,756 7,604,380 8,189,851 8,516,264
600.1010 EMP SRV Regular Salaries 921,716 762,072 938,299 968,475 1,086,142 600.1015 EMP SRV Buy back Salaries 41,264 25,928 11,929 15,571 16,428 600.1020 EMP SRV Part Time Salaries 37,334 72,031 59,187 37,188 39,042 600.1030 EMP SRV Overtime 276,192 211,441 200,000 190,000 190,000 600.1080 EMP SRV PERS 140,692 104,936 136,361 137,901 161,587 600.1081 EMP SRV PERS Unfunded Liability 141,115 179,226 158,274 163,452 199,460 600.1090 EMP SRV Social Security 1,965 4,866 2,306 1,153 - 600.1100 EMP SRV Medicare 18,204 16,092 14,320 14,294 16,035 600.1110 EMP SRV Disability/Life Insurance 24,102 23,253 21,857 21,818 24,535 600.1120 EMP SRV Health/Dental/Vision Insurance 221,329 191,310 235,002 220,366 235,002 600.1130 EMP SRV Worker's Compensation 181,411 139,314 147,508 147,508 156,463 600.1140 EMP SRV Unemployment Insurance 5,576 4,226 4,264 4,264 4,117 600.1170 EMP SRV Uniform Allowance 5,791 9,300 12,495 14,525 12,915 600.1190 EMP SRV Stipends - - 6,661 6,889 3,080
600.1210 EMP SRV Physical Examination - - 20,250 20,500 20,500 2,016,691 1,743,994 1,968,713 1,963,904 2,165,306
610.1010 SUPPLIES Office Supplies 1,243 1,550 1,186 1,186 186 610.1011 SUPPLIES SB 1383 Supplies - - - - 1,000
610.1020 SUPPLIES Operating Supplies 2,406 4,675 5,000 5,000 5,000 610.1030 SUPPLIES Lubricant & Fuels 33,583 30,365 35,482 31,433 31,683 610.1040 SUPPLIES Repair & Maintenance Supplies 3,936 3,882 3,450 3,336 3,450 610.1060 SUPPLIES Safety Equipment & Supplies 38 - - - - 610.1110 SUPPLIES Explorers Supplies 1,852 4,007 4,000 4,000 4,000 620.1010 UTILITIES Electric 20,241 24,692 25,948 27,825 27,825 620.1020 UTILITIES Gas 733 917 995 1,168 1,170
630.1010 COMMUNICATION Telephone 1,823 884 1,901 1,570 1,800 630.1020 COMMUNICATION Cellphone 7,987 8,947 9,398 8,865 8,880 630.1040 COMMUNICATION Postage 962 1,080 952 1,080 1,180 640.1010 SERVICES Professional & Technical 12,586 31,055 34,481 36,825 11,483 640.1020 SERVICES Contractual 386 671 18,036 18,036 18,307 650.1010 TRAINING Travel & Conference 1,994 4,699 3,500 3,500 3,500 650.1020 TRAINING Training & Vocational 12,464 16,536 15,409 15,378 16,378 650.1030 TRAINING Fire Prevention Training 6,103 12,125 11,432 11,432 11,432 670.1020 MAINTENANCE Building Maintenance 4,675 24,938 19,440 23,220 19,440 670.1030 MAINTENANCE Equipment Maintenance 43,630 14,182 17,623 27,972 22,972 670.1040 MAINTENANCE Vehicle Maintenance 2,236 1,545 2,708 4,332 4,532 670.1050 MAINTENANCE Maintenance Contracts 27,111 34,002 36,980 35,115 41,221 670.1060 MAINTENANCE Fire Prevention Maintenance 2,466 6,735 7,374 6,735 7,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 4,451 3,771 4,723 4,323 4,323 Division: 506 - Community Service Officer
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 M & O - Maintenance and Operations
30

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
690.1020 SPC DEPT EXP Advertising 2,174 - 3,984 3,984 3,984 690.1030 SPC DEPT EXP Printing & Binding 0 0 - 2,544 -
690.1210 SPC DEPT EXP Reserve Officer Uniform 11,651 9,774 10,191 9,355 10,000 690.1220 SPC DEPT EXP Physical Examination 9,196 13,540 12,879 5,981 7,981 215,926 254,574 287,072 294,195 268,727
710.1001 PRINCIPAL Copiers 4,538 4,512 4,512 4,512 4,512 4,538 4,512 4,512 4,512 4,512
605.1010 ALLOC COSTS Liability Insurance 60,012 53,956 62,122 62,122 62,405 605.1020 ALLOC COSTS Property & Fire Insurance 30,506 32,946 30,853 30,853 36,056 605.1030 ALLOC COSTS Auto Insurance 13,845 13,845 17,355 17,355 17,920 605.1040 ALLOC COSTS Risk Management 20,004 15,905 16,613 16,613 20,108 605.1130 ALLOC COSTS Retiree Health 25,507 29,005 30,910 30,910 32,067 149,874 145,657 157,853 157,853 168,556
730.1070 CAPITAL OUTLAY Machinery and Equipment 10,800 - 15,000 14,910 - 10,800 - 15,000 14,910 -
2,397,829 2,148,736 2,433,150 2,435,374 2,607,101
600.1010 EMP SRV Regular Salaries 18,305 - - - -
600.1030 EMP SRV Overtime 5,311 - - - -
600.1080 EMP SRV PERS 2,471 - - - -
600.1100 EMP SRV Medicare 323 - - - -
600.1110 EMP SRV Disability/Life Insurance 6 - - - -
600.1120 EMP SRV Health/Dental/Vision Insurance 2,232 - - - - 600.1170 EMP SRV Uniform Allowance 25 - - - -
28,672 - - - -
610.1020 SUPPLIES Operating Supplies 563 - - - -
563 - - - -
29,235 - - - -
2,427,064 2,148,736 2,433,150 2,435,374 2,607,101
600.1010 EMP SRV Regular Salaries 22,890 23,378 24,116 24,116 29,663 600.1015 EMP SRV Buy back Salaries 648 - 1,156 1,156 1,432 600.1080 EMP SRV PERS 2,930 1,699 1,881 1,881 2,313
600.1081 EMP SRV PERS Unfunded Liability - - 111 107 126 600.1100 EMP SRV Medicare 233 322 354 354 435
600.1110 EMP SRV Disability/Life Insurance 826 544 561 561 690 600.1120 EMP SRV Health/Dental/Vision Insurance 6,932 5,654 7,000 7,000 7,000 34,459 31,597 35,179 35,175 41,659
610.1010 SUPPLIES Office Supplies 48 - - - 100
610.1020 SUPPLIES Operating Supplies - - 300 300 200
630.1040 COMMUNICATION Postage - - 300 300 -
640.1020 SERVICES Contractual 370,133 460,100 386,250 386,250 397,850 370,181 460,100 386,850 386,850 398,150
404,640 491,696 422,029 422,025 439,809
600.1010 EMP SRV Regular Salaries 18,272 21,504 70,603 70,603 62,350 600.1015 EMP SRV Buy back Salaries - - 1,035 1,035 960
600.1020 EMP SRV Part Time Salaries - - - 3,632 -
600.1030 EMP SRV Overtime 1,061 - - - -
600.1080 EMP SRV PERS 1,125 2,384 8,963 8,963 7,798
600.1081 EMP SRV PERS Unfunded Liability 19,972 19,446 25,344 25,344 19,947 600.1090 EMP SRV Social Security - - - 225 -
600.1100 EMP SRV Medicare 269 307 1,027 1,079 904
600.1110 EMP SRV Disability/Life Insurance 1,228 1,555 1,628 1,628 1,434 600.1120 EMP SRV Health/Dental/Vision Insurance 10,045 7,382 27,000 27,000 24,000 600.1130 EMP SRV Worker's Compensation 698 1,380 832 832 784 600.1140 EMP SRV Unemployment Insurance 421 801 444 444 381 53,091 54,758 136,876 140,785 118,558
610.1010 SUPPLIES Office Supplies - 3 - 100 -
610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 326 (50) 750 650 - 630.1040 COMMUNICATION Postage 1,839 2,195 2,500 2,500 - 640.1010 SERVICES Professional & Technical 7,766 22,861 25,000 25,000 - 640.1020 SERVICES Contractual 326,832 668,714 231,500 270,000 400,000 Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 001 - Administration
Division: 601 - Ambulance
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 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 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
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 601 - Ambulance
Department Total: 60 - Fire
Department: 80 - Community Development
Division: 801 - Engineering
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
31

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
640.1140 SERVICES Commission 857 - 2,000 2,000 2,000
640.1190 SERVICES General Plan Update 20,212 - - - -
640.1191 SERVICES Zoning Ordinance 46,813 6,512 - 1,281 - 650.1020 TRAINING Training & Vocational 949 - 2,000 2,000 2,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 740 53 500 500 7,500 690.1030 SPC DEPT EXP Printing & Binding 480 560 750 750 10,000 690.1050 SPC DEPT EXP Rental 12 - - - -
406,826 700,847 265,000 304,781 421,500
605.1010 ALLOC COSTS Liability Insurance 9,396 12,135 14,479 14,479 11,096 605.1020 ALLOC COSTS Property & Fire Insurance 4,776 7,410 7,191 7,191 6,411 605.1030 ALLOC COSTS Auto Insurance 1,278 1,065 1,335 1,335 1,280 605.1040 ALLOC COSTS Risk Management 3,132 3,577 3,872 3,872 3,575 18,582 24,187 26,877 26,877 22,362
478,500 779,792 428,753 472,443 562,420
600.1010 EMP SRV Regular Salaries 108,849 121,691 123,732 125,116 158,420 600.1015 EMP SRV Buy back Salaries - - 2,335 2,335 2,829 600.1020 EMP SRV Part Time Salaries - - - - -
600.1030 EMP SRV Overtime - - - - -
600.1080 EMP SRV PERS 8,045 9,268 9,849 9,849 13,369
600.1081 EMP SRV PERS Unfunded Liability 18,001 302 588 588 7,472 600.1090 EMP SRV Social Security - - - - -
600.1100 EMP SRV Medicare 1,490 1,717 1,795 2,215 2,278 600.1110 EMP SRV Disability/Life Insurance 2,729 2,777 2,846 2,846 3,613 600.1120 EMP SRV Health/Dental/Vision Insurance 29,894 40,377 40,000 40,000 43,000 600.1130 EMP SRV Worker's Compensation 4,774 9,317 9,861 9,861 13,859 600.1140 EMP SRV Unemployment Insurance 360 676 657 657 841 600.1170 EMP SRV Uniform Allowance - 43 - - -
174,142 186,168 191,663 193,467 245,681
610.1010 SUPPLIES Office Supplies 526 107 500 500 500
610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 7,409 1,065 750 1,200 1,200 610.1030 SUPPLIES Lubricant & Fuels 1,581 1,007 2,060 1,500 1,800 620.1010 UTILITIES Electric 5,302 3,863 7,148 7,148 5,000 620.1020 UTILITIES Gas 123 107 210 210 150
630.1010 COMMUNICATION Telephone 217 207 330 330 300
630.1020 COMMUNICATION Cellphone 1,896 947 1,200 1,200 1,200 630.1040 COMMUNICATION Postage 439 2,654 2,000 2,000 2,000 640.1010 SERVICES Professional & Technical 230 137 300 300 24,680 640.1020 SERVICES Contractual 32,624 2,206 4,500 4,500 4,500 650.1010 TRAINING Travel & Conference 153 1,085 2,000 2,000 1,500 650.1020 TRAINING Training & Vocational 3,387 248 1,000 1,000 1,600 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 691 1,515 1,500 1,500 1,500 690.1355 SPC DEPT EXP Homelessness Mitigation 2,104 215 4,000 4,000 2,500 56,682 15,362 27,498 27,388 48,430
710.1001 PRINCIPAL Copiers 542 542 545 545 545
542 542 545 545 545
605.1010 ALLOC COSTS Liability Insurance 4,506 5,263 5,952 5,952 6,066 605.1020 ALLOC COSTS Property & Fire Insurance 2,290 3,214 2,956 2,956 3,505 605.1030 ALLOC COSTS Auto Insurance 1,065 2,130 2,670 2,670 2,560 605.1040 ALLOC COSTS Risk Management 1,502 1,551 1,592 1,592 1,955 9,363 12,158 13,170 13,170 14,086
240,728 214,230 232,876 234,570 308,742
600.1010 EMP SRV Regular Salaries 118,610 188,164 197,956 201,029 235,169 600.1015 EMP SRV Buy back Salaries 8,665 373 1,547 1,657 1,498 600.1020 EMP SRV Part Time Salaries 16,594 - - 10,499 17,039 600.1030 EMP SRV Overtime 7,484 12,628 5,500 10,000 10,000 600.1080 EMP SRV PERS 10,595 19,278 20,751 21,067 24,712 600.1081 EMP SRV PERS Unfunded Liability 54,206 29,187 40,056 41,006 45,511 600.1090 EMP SRV Social Security 1,029 - - 651 1,056
600.1100 EMP SRV Medicare 2,251 2,843 2,893 3,399 3,669 600.1110 EMP SRV Disability/Life Insurance 4,329 4,280 4,588 4,642 5,430 600.1120 EMP SRV Health/Dental/Vision Insurance 37,260 58,884 57,000 57,000 57,000 600.1130 EMP SRV Worker's Compensation 7,663 6,301 9,485 9,485 11,162 600.1140 EMP SRV Unemployment Insurance 960 761 1,051 1,051 1,126 600.1170 EMP SRV Uniform Allowance 333 378 - - -
600.1190 EMP SRV Stipends 900 850 - - -
Division Total: 802 - Planning
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 Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Employee Service - Employee Services
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 803 - Code Enforcement
Division: 805 - Building
32

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
270,879 323,927 340,827 361,486 413,372
610.1010 SUPPLIES Office Supplies 5,084 2,083 3,000 3,000 3,000 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies 2,663 2,796 2,000 2,000 2,000 610.1030 SUPPLIES Lubricant & Fuels 2,403 1,846 3,500 3,500 3,500 620.1010 UTILITIES Electric 14,209 10,353 19,734 13,500 14,000 620.1020 UTILITIES Gas 329 287 315 315 365
630.1010 COMMUNICATION Telephone 570 548 900 900 600
630.1020 COMMUNICATION Cellphone 1,905 1,087 1,400 1,400 1,700 630.1040 COMMUNICATION Postage 492 793 2,000 2,000 1,500 640.1010 SERVICES Professional & Technical 513 1,582 1,500 1,500 1,500 640.1020 SERVICES Contractual 140,824 9,107 100,000 100,000 100,000 640.1120 SERVICES Development Contracts 2,865 3,785 10,000 10,000 10,000 650.1010 TRAINING Travel & Conference 1,135 514 2,000 2,000 2,000 650.1020 TRAINING Training & Vocational 2,037 2,399 2,000 4,000 4,000 670.1040 MAINTENANCE Vehicle Maintenance 1 421 420 420 500 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 732 159 700 700 1,000 690.1030 SPC DEPT EXP Printing & Binding 1,015 - 1,200 5,500 5,500 690.1050 SPC DEPT EXP Rental 355 688 500 500 750
690.1250 SPC DEPT EXP SMIP Payments 3,824 3,815 3,500 3,500 4,750 690.1260 SPC DEPT EXP SB1473 BLDG STRD Payments 1,183 1,100 1,500 1,500 1,890 182,140 43,365 156,169 156,235 158,555
710.1001 PRINCIPAL Copiers 1,084 1,084 1,090 1,090 1,122 1,084 1,084 1,090 1,090 1,122
605.1010 ALLOC COSTS Liability Insurance 7,577 12,484 14,360 14,360 14,740 605.1020 ALLOC COSTS Property & Fire Insurance 3,852 7,623 7,132 7,132 8,516 605.1030 ALLOC COSTS Auto Insurance 2,130 2,130 2,670 2,670 5,120 605.1040 ALLOC COSTS Risk Management 2,526 3,680 3,840 3,840 4,749 605.1130 ALLOC COSTS Retiree Health 11,747 14,514 15,646 15,646 15,516 27,832 40,431 43,648 43,648 48,641
730.1040 CAPITAL OUTLAY Vehicles - - - 100,130 -
- - - 100,130 -
481,934 408,806 541,734 662,589 621,690
600.1010 EMP SRV Regular Salaries 17,536 22,334 23,395 23,842 28,302 600.1015 EMP SRV Buy back Salaries - 326 616 616 731
600.1030 EMP SRV Overtime 263 - - - -
600.1080 EMP SRV PERS 1,785 2,151 2,388 2,388 2,850
600.1081 EMP SRV PERS Unfunded Liability 3,658 2,925 3,864 3,864 4,466 600.1100 EMP SRV Medicare 256 316 339 339 402
600.1110 EMP SRV Disability/Life Insurance 559 494 538 538 638 600.1120 EMP SRV Health/Dental/Vision Insurance 5,564 7,066 7,000 7,000 7,000 600.1130 EMP SRV Worker's Compensation 209 204 216 216 229 600.1140 EMP SRV Unemployment Insurance 126 118 115 115 111 29,956 35,935 38,471 38,918 44,729
610.1010 SUPPLIES Office Supplies - 15 360 360 15
610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1020 SUPPLIES Operating Supplies - 118 100 200 225
630.1040 COMMUNICATION Postage 142 218 375 375 225
640.1010 SERVICES Professional & Technical 235 90 5,000 5,000 100 640.1020 SERVICES Contractual 5,238 16,000 13,000 13,000 16,480 640.1150 SERVICES Self Help CDBG Conract - 13,500 22,450 22,450 14,000 650.1010 TRAINING Travel & Conference - - 1,000 1,000 - 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 61 - 500 500 - 690.1020 SPC DEPT EXP Advertising 750 - 1,500 1,500 -
6,425 29,941 44,285 44,385 31,045
605.1010 ALLOC COSTS Liability Insurance 6,235 1,796 2,052 2,052 2,285 605.1020 ALLOC COSTS Property & Fire Insurance 3,170 1,097 1,019 1,019 1,320 605.1040 ALLOC COSTS Risk Management 2,078 529 549 549 736 605.1130 ALLOC COSTS Retiree Health 1,063 1,322 1,567 1,567 1,717 12,546 4,744 5,187 5,187 6,058
48,927 70,620 87,943 88,490 81,832
1,654,729 1,965,144 1,713,335 1,880,117 2,014,493
21,733,397 20,123,271 18,852,545 20,369,487 22,436,129
20,663,288 20,664,378 19,011,394 20,992,949 20,240,175
21,733,397 20,123,271 18,852,545 20,369,487 22,436,129
(1,070,109) 541,107 158,849 623,462 (2,195,954)
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 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 Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 805 - Building
Division: 806 - Housing
Division Total: 806 - Housing
Department Total: 80 - Community Development
EXPENSES Total
Fund REVENUE Total: 101 - General Fund
Fund EXPENSE Total: 101 - General Fund
Fund Total: 101 - General Fund
33

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
Minus One Time Revenues and Expenses
20,446,364 20,575,479 18,998,293 20,979,848 20,202,175
17,279,385 17,638,873 18,591,638 20,128,029 20,930,534
3,166,979 2,936,606 406,655 851,819 (728,359)
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:
34

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 ........................................................................................................ 36  115 - Ridge Creek Golf Management ............................................................................................ 36  116 - Ridge Creek Golf .................................................................................................................. 36  117 - Ridge Creek The Patio .......................................................................................................... 37  118 - Ridge Creek Event Center .................................................................................................... 38  230 - Water Fund ........................................................................................................................... 39  231 - Sewer Fund ........................................................................................................................... 41  232 - Disposal Fund ........................................................................................................................ 44  233 - Transit Fund .......................................................................................................................... 46  234 - CNG Fund .............................................................................................................................. 47  320 - Ambulance Fund ................................................................................................................... 48 35

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 98,318 92,318 70,000 70,000 70,000 98,318 92,318 70,000 70,000 70,000
414.1010 MISC Other Miscellaneous Revenue - 204 - - -
- 204 - - -
98,318 92,522 70,000 70,000 70,000
98,318 92,522 70,000 70,000 70,000
98,318 92,522 70,000 70,000 70,000
800.116 TRSF IN Ridgecreek Golf 72,858 99,415 - - -
72,858 99,415 - - -
72,858 99,415 - - -
799.2550 MISCELLANEOUS Loss - Disposal of Capital Asset - 42,972 - - - - 42,972 - - -
- 42,972 - - -
- 42,972 - - -
- 42,972 - - -
72,858 99,415 - - -
- 42,972 - - -
72,858 56,443 - - -
451.1010 ROUNDS & PLAY Green Fees 1,499,311 1,641,561 1,856,472 1,634,954 1,694,561 451.1020 ROUNDS & PLAY Cart 425,599 493,445 550,591 527,451 542,687 451.1030 ROUNDS & PLAY Range 150,439 183,844 192,219 196,431 202,321 453.1010 PRO-SHOP Merchandise 339,662 300,825 323,355 259,391 274,764 2,415,010 2,619,675 2,922,637 2,618,227 2,714,333
453.2000 PRO-SHOP Cost of Goods Sold (221,515) (190,514) (198,342) (158,741) (166,371) (221,515) (190,514) (198,342) (158,741) (166,371)
2,193,495 2,429,161 2,724,295 2,459,486 2,547,962
600.1010 EMP SRV Regular Salaries 53,903 48,232 108,940 111,066 102,915 600.1070 EMP SRV Taxes & Benefits 4,401 8,553 22,337 21,997 24,764 58,304 56,785 131,277 133,063 127,679
640.1100 SERVICES Administrative Fees/Costs 49,998 72,307 53,353 60,000 61,800 650.1010 TRAINING Travel & Conference 14,358 22,086 10,000 11,056 10,750 799.1000 MISCELLANEOUS Cash Short - 1,000 - - -
799.2200 MISCELLANEOUS Capitalized Assets 3,995 - - - - 68,352 95,393 63,353 71,056 72,550
720.1000 INTEREST Interest 4,148 9,236 5,952 7,257 4,480 4,148 9,236 5,952 7,257 4,480
730.1070 CAPITAL OUTLAY Machinery and Equipment - - - 5,069 - - - - 5,069 -
900.115 TRSF OUT Ridge Creek Golf 72,858 99,415 - - -
900.117 TRSF OUT Ridgecreek Three Finger Jacks 575,119 210,674 - - - 900.118 TRSF OUT Ridgecreek Event Center 196,940 113,949 - - - 844,918 424,038 - - -
975,721 585,454 200,582 216,445 204,709
600.1010 EMP SRV Regular Salaries 429,597 466,114 591,586 596,221 653,634 600.1070 EMP SRV Taxes & Benefits 62,011 83,042 93,685 91,626 113,716 491,608 549,155 685,271 687,847 767,350
Fund: 114 - Vocational Center

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Fund: 115 - Ridgecreek Golf Management

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

EXPENSES
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total
Fund REVENUE Total: 114 - Vocational Center
Fund EXPENSE Total: 114 - Vocational Center
Fund Total: 114 - Vocational Center
EXPENSES Total
Fund REVENUE Total: 115 - Ridgecreek Golf Management
Fund EXPENSE Total: 115 - Ridgecreek Golf Management
Fund Total: 115 - Ridgecreek Golf Management
Fund: 116 - Ridgecreek Golf

REVENUES
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 251 - Golf Admin
Department Total: 25 - Ridge Creek Golf
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 Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Division Total: 251 - Golf Admin
Division: 252 - Golf Course & Grounds
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
36

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
610.1010 SUPPLIES Office Supplies 3,813 4,462 3,900 8,602 7,995 610.1020 SUPPLIES Operating Supplies 183,207 177,199 193,218 204,440 219,574 610.1030 SUPPLIES Lubricant & Fuels 27,651 27,294 37,740 36,918 40,240 620.1010 UTILITIES Electric 36,503 68,980 78,206 83,812 81,501 620.1020 UTILITIES Gas 6,569 14,145 15,543 14,366 16,393 620.1030 UTILITIES Water 4,701 8,544 10,081 7,050 6,969 620.1040 UTILITIES Cable 1,378 344 469 482 485
630.1010 COMMUNICATION Telephone 1,141 2,162 2,490 3,266 2,922 630.1040 COMMUNICATION Postage 5,089 2,266 2,527 2,161 2,040 640.1020 SERVICES Contractual 36,088 73,557 79,261 70,499 73,408 640.1050 SERVICES Taxes 12,893 4,580 6,833 5,777 5,329
650.1020 TRAINING Training & Vocational 11,379 2,428 9,050 4,002 2,970 670.1010 MAINTENANCE Repair & Maintenance 61,343 41,162 70,533 46,506 47,470 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 5,608 4,862 3,500 1,962 3,500 690.1020 SPC DEPT EXP Advertising 39,905 45,833 73,873 56,804 80,760 690.1030 SPC DEPT EXP Printing & Binding 384 - - - -
690.1050 SPC DEPT EXP Rental 29,459 51,967 167,834 101,475 109,358 690.1100 SPC DEPT EXP Purchase Discount - - - - -
690.1110 SPC DEPT EXP Credit Card Discount 19,948 42,518 45,626 54,289 58,528 799.1000 MISCELLANEOUS Cash Short 6,914 670 - 17,751 -
493,971 572,971 800,684 720,162 759,442
710.2072 PRINCIPAL Golf Utility Vehicles - - 2,947 35,363 35,363 - - 2,947 35,363 35,363
720.1000 INTEREST Interest - 6,104 - - -
- 6,104 - - -
985,579 1,128,231 1,488,902 1,443,372 1,562,155
600.1010 EMP SRV Regular Salaries 337,323 375,046 371,348 311,397 356,687 600.1070 EMP SRV Taxes & Benefits 61,377 66,895 86,989 47,280 59,559 398,700 441,941 458,337 358,677 416,246
610.1020 SUPPLIES Operating Supplies 25,639 21,393 45,470 21,286 23,410 620.1010 UTILITIES Electric 36,503 19,975 9,729 8,818 8,899 620.1020 UTILITIES Gas 6,569 3,032 1,934 1,523 1,813
620.1030 UTILITIES Water 4,701 2,556 1,254 826 832
620.1040 UTILITIES Cable 1,378 278 355 363 380
630.1010 COMMUNICATION Telephone 1,141 519 310 358 335
630.1040 COMMUNICATION Postage 1,486 195 120 2,500 500
640.1020 SERVICES Contractual 24,179 15,037 7,167 5,503 6,853 640.1050 SERVICES Taxes 5,544 3,143 244 2,925 2,925
670.1010 MAINTENANCE Repair & Maintenance 12,933 11,582 6,000 4,014 4,200 690.1100 SPC DEPT EXP Purchase Discount (532) (895) - (140) - 690.1110 SPC DEPT EXP Credit Card Discount 19,948 9,878 5,676 5,770 6,374 690.1320 SPC DEPT EXP Handicap Expense 27,034 15,736 25,598 23,331 25,200 166,522 102,428 103,857 77,077 81,721
710.2070 PRINCIPAL Golf Carts - (67,725) 2,087 25,042 25,042 - (67,725) 2,087 25,042 25,042
565,222 476,644 564,281 460,796 523,009
2,526,522 2,190,328 2,253,765 2,120,613 2,289,873
2,526,522 2,190,328 2,253,765 2,120,613 2,289,873
2,193,495 2,429,161 2,724,295 2,459,486 2,547,962
2,526,522 2,190,328 2,253,765 2,120,613 2,289,873
(333,027) 238,832 470,530 338,873 258,089
452.1010 FOOD & BEVERAGES Food 709,608 858,700 982,312 833,631 899,025 452.1015 FOOD & BEVERAGES Beverages 68,118 83,254 88,897 88,673 91,653 452.1020 FOOD & BEVERAGES Service Income 57,917 57,704 63,451 61,853 64,176 452.1030 FOOD & BEVERAGES Beer 317,075 353,420 385,456 372,049 394,180 452.1040 FOOD & BEVERAGES Liquor 300,217 363,914 399,819 399,734 422,820 452.1050 FOOD & BEVERAGES Wine 48,304 46,157 50,391 45,900 50,142 1,501,239 1,763,149 1,970,326 1,801,840 1,921,996
452.2000 FOOD & BEVERAGES Cost of Goods Sold (624,794) (592,427) (542,133) (546,198) (506,147) (624,794) (592,427) (542,133) (546,198) (506,147)
800.116 TRSF IN Ridgecreek Golf 575,119 210,674 - - -
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 Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 252 - Golf Course & Grounds
Division: 256 - Golf Operations
Fund: 117 - Ridgecreek The Patio

REVENUES
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Division Total: 256 - Golf Operations
Department Total: 25 - Ridge Creek Golf
EXPENSES Total
Fund REVENUE Total: 116 - Ridgecreek Golf
Fund EXPENSE Total: 116 - Ridgecreek Golf
Fund Total: 116 - Ridgecreek Golf
Transfers - Transfers
37

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
575,119 210,674 - - -
1,451,565 1,381,396 1,428,193 1,255,642 1,415,849
600.1010 EMP SRV Regular Salaries 23,761 50,332 73,443 75,295 72,873 600.1070 EMP SRV Taxes & Benefits 1,635 12,185 15,059 14,959 17,535 25,396 62,517 88,502 90,254 90,408
640.1100 SERVICES Administrative Fees/Costs 24,999 25,824 26,676 30,000 30,900 24,999 25,824 26,676 30,000 30,900
50,395 88,341 115,178 120,254 121,308
600.1010 EMP SRV Regular Salaries 1,003,510 866,627 876,814 903,236 895,137 600.1070 EMP SRV Taxes & Benefits 135,384 131,948 121,246 140,566 126,082 1,138,894 998,576 998,060 1,043,802 1,021,219
610.1020 SUPPLIES Operating Supplies 97,767 62,916 63,300 54,225 47,300 620.1010 UTILITIES Electric 36,503 58,934 59,282 62,903 64,005 620.1020 UTILITIES Gas 6,569 11,442 11,782 10,640 12,735 620.1030 UTILITIES Water 4,701 7,231 7,642 5,519 5,555
620.1040 UTILITIES Cable 1,378 65 58 55 53
630.1010 COMMUNICATION Telephone 1,141 1,814 1,888 2,447 2,310 640.1020 SERVICES Contractual 53,883 61,601 68,625 59,306 58,326 650.1020 TRAINING Training & Vocational 452 515 - - -
670.1010 MAINTENANCE Repair & Maintenance 31,896 43,073 12,000 24,999 18,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 11 137 - (63) - 690.1050 SPC DEPT EXP Rental 9,352 8,172 10,020 10,435 10,620 690.1100 SPC DEPT EXP Purchase Discount - - - - -
690.1110 SPC DEPT EXP Credit Card Discount 19,948 35,691 34,586 40,841 45,667 263,600 291,592 269,183 271,307 264,571
1,402,495 1,290,167 1,267,243 1,315,109 1,285,790
1,452,889 1,378,508 1,382,421 1,435,363 1,407,098
1,452,889 1,378,508 1,382,421 1,435,363 1,407,098
1,451,565 1,381,396 1,428,193 1,255,642 1,415,849
1,452,889 1,378,508 1,382,421 1,435,363 1,407,098
(1,325) 2,887 45,772 (179,721) 8,751
454.1010 EVENT CENTER Food 281,156 243,317 297,546 265,585 277,530 454.1015 EVENT CENTER Beverages 5,035 7,222 11,254 10,161 10,466 454.1020 EVENT CENTER Gratuity Income 122,004 118,076 141,917 137,793 168,860 454.1030 EVENT CENTER Beer 3,800 15,115 18,115 30,030 34,786 454.1040 EVENT CENTER Liquor 4,928 19,510 33,533 27,456 31,221 454.1050 EVENT CENTER Wine 106 1,662 - 2,649 1,875
454.1060 EVENT CENTER Tobacco - - - 268 -
417,029 404,901 502,365 473,942 524,738
454.2000 EVENT CENTER Cost of Goods Sold (96,900) (120,147) (138,225) (121,544) (134,546) (96,900) (120,147) (138,225) (121,544) (134,546)
800.116 TRSF IN Ridgecreek Golf 196,940 113,949 - - -
196,940 113,949 - - -
517,069 398,703 364,140 352,398 390,192
600.1010 EMP SRV Regular Salaries 26,136 29,148 18,725 19,119 19,896 600.1070 EMP SRV Taxes & Benefits 424 - 3,840 - 4,787
26,560 29,148 22,565 19,119 24,683
640.1100 SERVICES Administrative Fees/Costs 24,999 25,824 26,676 30,000 30,900 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1 24 - (17) - 25,000 25,848 26,676 29,983 30,900
51,560 54,996 49,241 49,102 55,583
600.1010 EMP SRV Regular Salaries 238,068 182,952 162,444 139,391 164,072 600.1070 EMP SRV Taxes & Benefits 39,683 32,604 20,462 31,629 21,571 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: 251 - Golf Admin
Division: 254 - Food & Beverage
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
EXPENSES Total
Fund REVENUE Total: 117 - Ridgecreek The Patio
Fund EXPENSE Total: 117 - Ridgecreek The Patio
Fund Total: 117 - Ridgecreek The Patio
Fund: 118 - Ridgecreek Event Center

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: 254 - Food & Beverage
Department Total: 25 - Ridge Creek Golf
REVENUES Total

EXPENSES
Department: 25 - Ridge Creek Golf
Division: 251 - Golf Admin
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 251 - Golf Admin
Division: 255 - Event Center
Employee Service - Employee Services
38

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
277,751 215,555 182,906 171,020 185,643
610.1020 SUPPLIES Operating Supplies 28,989 10,991 12,980 13,667 15,820 620.1010 UTILITIES Electric 36,503 19,303 12,938 15,361 16,307 620.1020 UTILITIES Gas 6,569 2,815 2,571 2,620 3,215
620.1030 UTILITIES Water 4,701 2,679 1,668 1,107 1,189
620.1040 UTILITIES Cable 1,378 62 78 104 101
630.1010 COMMUNICATION Telephone 1,141 468 412 689 690
640.1020 SERVICES Contractual 79,434 70,031 55,931 74,735 74,237 650.1020 TRAINING Training & Vocational 96 185 - - -
670.1010 MAINTENANCE Repair & Maintenance 6,608 10,049 4,200 6,005 5,700 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 92 39 - - - 690.1050 SPC DEPT EXP Rental 2,301 1,623 1,440 2,343 3,000 690.1110 SPC DEPT EXP Credit Card Discount 19,948 9,907 7,548 10,510 11,956 187,759 128,152 99,766 127,141 132,215
465,510 343,707 282,672 298,161 317,858
517,069 398,703 331,913 347,263 373,441
517,069 398,703 331,913 347,263 373,441
517,069 398,703 364,140 352,398 390,192
517,069 398,703 331,913 347,263 373,441
- - 32,227 5,135 16,751
411.1110 FINES Utility Delinquency (penalties) 63,547 73,987 75,750 80,000 76,508 63,547 73,987 75,750 80,000 76,508
412.1000 USE OF MONEY & PROP Investment Earnings 125,240 122,105 75,000 95,000 75,000 125,240 122,105 75,000 95,000 75,000
413.1060 INTERGOVT State Grants 122,812 - - - -
122,812 - - - -
409.5001 SRVC & FEE Water Service 3,401,668 3,786,070 4,158,000 4,260,000 4,478,000 409.5090 SRVC & FEE Water Service Connection 29,769 24,482 28,000 20,000 20,000 409.5100 SRVC & FEE After Hours Service Charges 200 207 300 300 300 409.5110 SRVC & FEE Delinquent Water On/Off 45,476 41,600 50,500 50,500 51,005 409.5120 SRVC & FEE Back Flow Test 22,041 26,120 25,250 25,250 25,503 409.5130 SRVC & FEE Temporary Meter Rental 14,414 10,316 10,201 10,201 10,303 409.5140 SRVC & FEE New Water Service 40,504 82,610 34,340 113,763 39,683 409.5160 SRVC & FEE Backflow Repair 4,505 274 808 808 816 409.5180 SRVC & FEE Account Set-up fee/ Name Change 3,206 3,215 3,030 5,533 3,060 3,561,783 3,974,895 4,310,429 4,486,355 4,628,670
414.1010 MISC Other Miscellaneous Revenue 6,061 2,068 - 8,280 - 414.1231 MISC Arrearage Program 1,978 - - - -
418.1010 OTH REV Contributed Capital - 930,238 - - -
8,039 932,306 - 8,280 -
800.182 TRSF IN Water Debt Service 434,028 391,408 - - - 800.261 TRSF IN Water Capital Projects - 627,039 - - -
800.264 TRSF IN DBCP - - - - -
434,028 1,018,447 - - -
4,315,449 6,121,741 4,461,179 4,669,635 4,780,178
600.1010 EMP SRV Regular Salaries 55,221 97,016 71,918 80,615 85,319 600.1015 EMP SRV Buy back Salaries 998 292 1,329 1,548 1,548 600.1020 EMP SRV Part Time Salaries 14,730 6,156 9,575 2,900 10,555 600.1030 EMP SRV Overtime 1 9 - - -
600.1080 EMP SRV PERS 6,053 7,120 8,057 8,347 9,306
600.1081 EMP SRV PERS Unfunded Liability 8,939 9,249 11,575 13,417 12,611 600.1090 EMP SRV Social Security 447 61 - - -
600.1100 EMP SRV Medicare 957 1,069 1,186 1,194 1,373
600.1110 EMP SRV Disability/Life Insurance 1,660 1,624 1,662 1,827 1,935 600.1120 EMP SRV Health/Dental/Vision Insurance 23,468 22,748 26,400 26,000 26,000 600.1130 EMP SRV Worker's Compensation 972 918 972 972 1,020 600.1140 EMP SRV Unemployment Insurance 573 533 518 518 495 114,019 146,794 133,192 137,338 150,162
610.1010 SUPPLIES Office Supplies 2,129 1,680 3,000 1,928 2,500 M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 255 - Event Center
Department Total: 25 - Ridge Creek Golf
EXPENSES Total
Fund REVENUE Total: 118 - Ridgecreek Event Center
Account Classification Total: Employee Service - Employee Services 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: 118 - Ridgecreek Event Center
Fund Total: 118 - Ridgecreek Event Center
Fund: 230 - Water

REVENUES
Fines & Forfeit - Fines & Forfeitures
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Department: 70 - Public Works
Division: 303 - Utility Billing & Collections
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
39

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1030 SUPPLIES Lubricant & Fuels 103 211 200 253 200 630.1040 COMMUNICATION Postage 19,024 22,078 20,000 28,016 30,000 640.1010 SERVICES Professional & Technical 30,101 31,604 30,000 31,112 30,000 650.1010 TRAINING Travel & Conference 159 - 600 - 200
650.1020 TRAINING Training & Vocational - - 150 - 150
670.1030 MAINTENANCE Equipment Maintenance - - 225 - 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 90 175 50 - 50 690.1030 SPC DEPT EXP Printing & Binding 438 388 500 567 500 690.1050 SPC DEPT EXP Rental 712 1,316 1,500 1,500 1,500 52,756 57,452 56,225 63,376 65,325
710.1001 PRINCIPAL Copiers - - 2,175 2,175 1,250
- - 2,175 2,175 1,250
605.1010 ALLOC COSTS Liability Insurance 3,855 4,628 5,221 5,221 5,332 605.1020 ALLOC COSTS Property & Fire Insurance 1,959 2,826 2,593 2,593 3,081 605.1030 ALLOC COSTS Auto Insurance 355 355 445 445 427 605.1040 ALLOC COSTS Risk Management 1,285 1,364 1,396 1,396 1,718 7,454 9,173 9,655 9,655 10,558
174,229 213,419 201,247 212,544 227,295
600.1010 EMP SRV Regular Salaries 408,564 572,604 591,220 618,080 687,718 600.1015 EMP SRV Buy back Salaries 2,665 4,011 9,959 10,482 10,579 600.1020 EMP SRV Part Time Salaries - - - 4,613 2,434
600.1030 EMP SRV Overtime 22,036 13,332 12,000 12,000 12,000 600.1050 EMP SRV Standby 4,237 7,423 3,500 4,000 4,000
600.1080 EMP SRV PERS 44,569 60,648 69,639 71,134 76,195 600.1081 EMP SRV PERS Unfunded Liability 99,781 113,960 170,022 163,241 162,495 600.1090 EMP SRV Social Security - - - - 151
600.1100 EMP SRV Medicare 5,892 7,919 8,674 8,888 9,853 600.1110 EMP SRV Disability/Life Insurance 9,905 12,335 13,757 14,014 15,576 600.1120 EMP SRV Health/Dental/Vision Insurance 149,742 183,315 206,404 206,404 206,404 600.1130 EMP SRV Worker's Compensation 57,776 76,347 77,636 77,636 91,404 600.1140 EMP SRV Unemployment Insurance 2,640 3,360 3,138 3,138 3,362 600.1170 EMP SRV Uniform Allowance 10,373 8,240 13,228 13,228 13,228 600.1180 EMP SRV OPEB GASB 75 (60,863) (75,410) - - -
600.1185 EMP SRV PENSION GASB 68 31,296 89,890 - - -
788,613 1,077,973 1,179,177 1,206,858 1,295,399
610.1010 SUPPLIES Office Supplies 3,435 711 3,604 3,604 2,676 610.1011 SUPPLIES SB 1383 Supplies - - - - 1,000
610.1020 SUPPLIES Operating Supplies 422,926 427,186 357,000 357,000 364,140 610.1030 SUPPLIES Lubricant & Fuels 47,826 36,050 51,000 51,000 52,020 610.1040 SUPPLIES Repair & Maintenance Supplies 439 - - - - 610.1050 SUPPLIES Small Tools 12 - 780 780 796
610.1060 SUPPLIES Safety Equipment & Supplies 258 - 780 780 796 620.1010 UTILITIES Electric 474,753 786,998 622,892 598,950 628,898 620.1020 UTILITIES Gas 907 817 1,050 1,050 1,102
630.1010 COMMUNICATION Telephone 18,477 9,557 18,341 18,341 18,708 630.1020 COMMUNICATION Cellphone 2,878 3,074 3,672 3,672 3,745 630.1040 COMMUNICATION Postage 294 265 510 510 520
640.1010 SERVICES Professional & Technical 38,444 30,433 119,997 119,997 74,130 640.1020 SERVICES Contractual 113,536 99,959 143,263 265,763 221,128 640.1060 SERVICES Legal Services - - 2,000 2,000 2,000
640.1110 SERVICES Security Services 1,934 906 788 942 961 640.1130 SERVICES Lab/Testing 17,060 18,997 26,010 26,010 26,530 650.1010 TRAINING Travel & Conference 142 - 3,696 3,696 3,770 650.1020 TRAINING Training & Vocational 531 6,314 3,060 3,060 3,122 670.1010 MAINTENANCE Repair & Maintenance 70,545 28,471 31,620 31,620 32,252 670.1030 MAINTENANCE Equipment Maintenance 3,772 2,303 2,040 2,040 2,081 670.1040 MAINTENANCE Vehicle Maintenance 6,497 3,395 17,340 17,340 17,687 670.1070 MAINTENANCE Rental Prop Maintenance 19,721 26,850 54,350 54,350 55,437 670.1080 MAINTENANCE Backflow Repair Expense 19,896 6,517 10,200 10,200 10,404 670.1090 MAINTENANCE Wells - 2,575 1,530 31,530 1,561
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 14,345 24,229 22,595 22,595 23,046 690.1020 SPC DEPT EXP Advertising 813 1,050 2,040 2,040 2,081 690.1030 SPC DEPT EXP Printing & Binding 1,075 1,176 2,040 2,040 2,081 690.1050 SPC DEPT EXP Rental 2,166 3,701 7,140 7,140 7,283 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 4,184 8,545 10,000 10,000 10,000 799.2200 MISCELLANEOUS Capitalized Assets - (23,474) - - - 799.3000 MISCELLANEOUS Refunds - 18,699 - - -
Account Classification Total: M & O - Maintenance and Operations 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 Division Total: 303 - Utility Billing & Collections
Division: 703 - Water
40

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
1,286,865 1,525,305 1,519,338 1,648,050 1,569,955
710.1001 PRINCIPAL Copiers - - 4,316 4,316 4,445
710.2065 PRINCIPAL VacHunter Excavator - - 27,337 27,337 - - - 31,653 31,653 4,445
720.2050 INTEREST Vehicles 4,165 - - - -
720.2065 INTEREST VacHunter Excavator 2,983 2,025 1,031 1,031 - 7,148 2,025 1,031 1,031 -
605.1010 ALLOC COSTS Liability Insurance 41,392 51,197 72,356 72,356 74,623 605.1020 ALLOC COSTS Property & Fire Insurance 21,041 31,262 35,936 35,936 43,116 605.1030 ALLOC COSTS Auto Insurance 4,739 4,526 5,674 5,674 10,560 605.1040 ALLOC COSTS Risk Management 13,797 15,092 19,350 19,350 24,045 605.1050 ALLOC COSTS Vehicle Maintenance 22,273 46,040 46,496 116,782 162,447 605.1060 ALLOC COSTS Custodian 6,954 5,935 7,640 7,640 7,869 605.1080 ALLOC COSTS Interdepartment Overhead 271,403 252,010 268,809 268,809 286,801 605.1130 ALLOC COSTS Retiree Health 16,908 9,990 11,718 11,718 11,948 605.1170 ALLOC COSTS Property Maintenance 7,937 9,753 8,511 10,660 9,994 406,444 425,805 476,490 548,925 631,403
730.1040 CAPITAL OUTLAY Vehicles - - - 100,130 -
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles - - - - 300,000 730.1070 CAPITAL OUTLAY Machinery and Equipment - 23,474 34,999 10,500 - - 23,474 34,999 110,630 300,000
680.1155 CAPITAL PROJECTS Wells - 180,672 - 89,462 -
- 180,672 - 89,462 -
900.101 TRSF OUT General Fund - - 2,383 2,383 13,935
900.122 TRSF OUT Equipment Replacement 3,715 3,511 3,511 3,511 4,853 900.182 TRSF OUT Water Debt Service 375,882 361,175 361,175 298,250 298,250 900.185 TRSF OUT Financing Authority Debt Service 346,443 365,607 385,447 385,447 406,284 900.203 TRSF OUT Transportation 3,652 3,652 14,152 14,152 - 900.215 TRSF OUT Fleet Maintenance - - - - 12,000
900.216 TRSF OUT Property Maintenance - 11,067 - - -
900.261 TRSF OUT Water Capital Projects 135,269 - 2,110,000 729,430 692,774 900.263 TRSF OUT MTBE - - - 22,000 20,000
864,961 745,012 2,876,668 1,455,173 1,448,096
3,354,030 3,980,265 6,119,356 5,091,782 5,249,298
3,528,259 4,193,685 6,320,603 5,304,326 5,476,593
3,528,259 4,193,685 6,320,603 5,304,326 5,476,593
4,315,449 6,121,741 4,461,179 4,669,635 4,780,178
3,528,259 4,193,685 6,320,603 5,304,326 5,476,593
787,190 1,928,056 (1,859,424) (634,691) (696,415)
411.1110 FINES Utility Delinquency (penalties) 79,340 89,191 60,000 80,000 60,600 79,340 89,191 60,000 80,000 60,600
412.1000 USE OF MONEY & PROP Investment Earnings 771 1,945 1,000 2,000 500 412.1100 USE OF MONEY & PROP Property Lease/Rental 19,050 19,279 19,050 19,050 19,279 19,821 21,224 20,050 21,050 19,779
409.5002 SRVC & FEE Sewer Service 4,493,996 4,838,455 4,957,686 4,970,000 5,089,897 409.5340 SRVC & FEE Industrial Monitoring Charge 13,534 12,864 13,806 13,806 13,247 4,507,530 4,851,319 4,971,492 4,983,806 5,103,144
414.1010 MISC Other Miscellaneous Revenue - - - 87 -
414.1231 MISC Arrearage Program 4,175 - - - -
418.1010 OTH REV Contributed Capital 218,737 560,886 - - - 222,912 560,886 - 87 -
800.105 TRSF IN American Rescue Plan Act 82,432 - - - - 82,432 - - - -
4,912,035 5,522,619 5,051,542 5,084,943 5,183,523
600.1010 EMP SRV Regular Salaries 56,520 67,007 73,664 83,781 88,580 Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 703 - Water
Department Total: 70 - Public Works
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 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 Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges EXPENSES Total
Fund REVENUE Total: 230 - Water
Fund EXPENSE Total: 230 - Water
Fund Total: 230 - Water
Fund: 231 - Sewer

REVENUES
Department: 70 - Public Works
Division: 303 - Utility Billing & Collections
Employee Service - Employee Services
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
41

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1015 EMP SRV Buy back Salaries 1,028 301 1,370 1,648 1,648 600.1020 EMP SRV Part Time Salaries 14,947 6,156 9,575 2,900 10,555 600.1030 EMP SRV Overtime 1 9 - - -
600.1080 EMP SRV PERS 6,192 7,289 8,244 8,708 9,674
600.1081 EMP SRV PERS Unfunded Liability 9,210 9,528 11,923 14,271 13,409 600.1090 EMP SRV Social Security 460 63 - - -
600.1100 EMP SRV Medicare 978 1,093 1,212 1,238 1,419
600.1110 EMP SRV Disability/Life Insurance 1,700 1,662 1,702 1,898 2,008 600.1120 EMP SRV Health/Dental/Vision Insurance 24,009 23,235 27,000 26,800 26,800 600.1130 EMP SRV Worker's Compensation 972 918 972 972 1,020 600.1140 EMP SRV Unemployment Insurance 573 533 518 518 495 116,590 117,793 136,180 142,734 155,608
610.1010 SUPPLIES Office Supplies 2,129 1,680 3,000 1,928 2,500 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1030 SUPPLIES Lubricant & Fuels 103 211 200 253 200 630.1040 COMMUNICATION Postage 19,024 22,078 20,000 28,016 30,000 640.1010 SERVICES Professional & Technical 27,459 31,632 30,000 31,120 30,000 650.1010 TRAINING Travel & Conference 146 - 600 - 200
650.1020 TRAINING Training & Vocational 13 - 150 - 150
670.1030 MAINTENANCE Equipment Maintenance - - 225 - 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 90 175 50 - 50 690.1030 SPC DEPT EXP Printing & Binding 438 388 500 567 500 690.1050 SPC DEPT EXP Rental 712 1,316 1,500 1,500 1,500 50,114 57,479 56,225 63,384 65,325
710.1001 PRINCIPAL Copiers - - 2,175 2,175 1,250
- - 2,175 2,175 1,250
605.1010 ALLOC COSTS Liability Insurance 3,855 4,628 5,221 5,221 5,332 605.1020 ALLOC COSTS Property & Fire Insurance 19,560 2,826 2,593 2,593 3,081 605.1030 ALLOC COSTS Auto Insurance 355 355 445 445 427 605.1040 ALLOC COSTS Risk Management 1,285 1,364 1,396 1,396 1,718 25,055 9,173 9,655 9,655 10,558
191,759 184,445 204,235 217,948 232,741
600.1010 EMP SRV Regular Salaries 220,101 255,110 369,858 377,609 428,670 600.1015 EMP SRV Buy back Salaries 4,445 1,149 10,639 10,721 12,296 600.1020 EMP SRV Part Time Salaries - - - 4,613 2,434
600.1030 EMP SRV Overtime 21,543 11,442 15,000 15,000 15,000 600.1050 EMP SRV Standby 9,657 19,367 15,000 15,000 15,000 600.1080 EMP SRV PERS 27,083 30,221 42,131 42,535 48,240 600.1081 EMP SRV PERS Unfunded Liability 67,125 89,592 95,650 96,367 102,685 600.1090 EMP SRV Social Security - - - 286 151
600.1100 EMP SRV Medicare 3,443 4,311 5,416 5,539 6,244 600.1110 EMP SRV Disability/Life Insurance 5,495 8,517 8,590 8,680 9,847 600.1120 EMP SRV Health/Dental/Vision Insurance 81,226 95,982 122,001 122,001 122,001 600.1130 EMP SRV Worker's Compensation 30,755 38,292 49,052 49,052 52,457 600.1140 EMP SRV Unemployment Insurance 1,421 1,704 2,004 2,004 1,951 600.1170 EMP SRV Uniform Allowance 5,754 7,321 2,460 2,460 2,460 600.1180 EMP SRV OPEB GASB 75 - 199 - - -
478,048 563,206 737,801 751,867 819,436
610.1010 SUPPLIES Office Supplies 8,601 13,355 9,210 9,210 9,069 610.1011 SUPPLIES SB 1383 Supplies - - - - 1,000
610.1020 SUPPLIES Operating Supplies 124,519 116,388 122,400 122,400 124,848 610.1030 SUPPLIES Lubricant & Fuels 37,237 21,087 38,741 38,741 39,516 610.1040 SUPPLIES Repair & Maintenance Supplies 114 4,570 1,000 1,000 1,020 610.1050 SUPPLIES Small Tools 5,933 8,076 7,650 7,650 7,803 610.1060 SUPPLIES Safety Equipment & Supplies 6,880 4,376 4,498 4,498 4,588 620.1010 UTILITIES Electric 1,135,296 1,167,774 1,250,735 1,250,735 1,313,274 620.1020 UTILITIES Gas 111 96 1,050 1,050 1,100
630.1010 COMMUNICATION Telephone 10,052 3,492 12,584 12,584 12,836 630.1020 COMMUNICATION Cellphone 6,130 7,014 4,130 4,130 4,213 630.1040 COMMUNICATION Postage 16 - 139 139 142
640.1010 SERVICES Professional & Technical 32,761 15,758 64,085 64,085 16,395 640.1020 SERVICES Contractual 237,459 204,723 234,600 234,600 179,292 640.1050 SERVICES Taxes - - 204 204 208
640.1110 SERVICES Security Services 366 2,807 3,315 3,315 3,381 640.1130 SERVICES Lab/Testing 22,035 20,641 20,808 20,808 21,224 650.1010 TRAINING Travel & Conference 957 - 1,000 624 1,020 650.1020 TRAINING Training & Vocational 1,414 5,348 624 1,000 636 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
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 303 - Utility Billing & Collections
Division: 704 - Wastewater Treatment
42

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
670.1010 MAINTENANCE Repair & Maintenance 96,310 83,892 124,500 124,500 100,066 670.1030 MAINTENANCE Equipment Maintenance 12,272 23,818 21,420 21,420 15,000 670.1040 MAINTENANCE Vehicle Maintenance 5,029 851 3,060 3,060 3,000 670.1070 MAINTENANCE Rental Prop Maintenance 6,216 9,726 13,821 13,821 5,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 7,158 3,297 7,447 7,447 7,596 690.1020 SPC DEPT EXP Advertising - - 1,732 1,732 1,767 690.1030 SPC DEPT EXP Printing & Binding - 7 337 337 344 690.1050 SPC DEPT EXP Rental 7,596 5,476 10,612 10,612 10,824 690.1240 SPC DEPT EXP Cost of Issuance 4,442 4,442 - - - 690.1270 SPC DEPT EXP Industrial Monitoring Expense 11,780 9,267 12,400 12,400 12,648 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 15,031 18,959 15,000 15,000 15,000 799.2200 MISCELLANEOUS Capitalized Assets (2,868,593) (110,358) - - - (1,072,877) 1,644,881 1,987,102 1,987,102 1,912,810
710.1001 PRINCIPAL Copiers - - 1,548 1,548 1,594
710.2050 PRINCIPAL Vehicles - - 14,227 - -
- - 15,775 1,548 1,594
720.2050 INTEREST Vehicles 2,083 - 4,583 - -
2,083 - 4,583 - -
605.1010 ALLOC COSTS Liability Insurance 36,854 45,520 61,077 61,077 68,224 605.1020 ALLOC COSTS Property & Fire Insurance 18,734 27,795 30,335 30,335 39,418 605.1030 ALLOC COSTS Auto Insurance 2,130 - - - 8,000
605.1040 ALLOC COSTS Risk Management 12,285 13,418 16,333 16,333 21,983 605.1050 ALLOC COSTS Vehicle Maintenance 42,565 76,687 82,708 135,487 175,514 605.1060 ALLOC COSTS Custodian 5,550 4,736 6,097 6,097 6,280 605.1080 ALLOC COSTS Interdepartment Overhead 273,958 260,531 273,869 273,869 284,480 605.1170 ALLOC COSTS Property Maintenance 6,334 7,783 6,792 8,507 7,975 398,410 436,470 477,211 531,705 611,874
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 82,432 - - 109,928 - 730.1070 CAPITAL OUTLAY Machinery and Equipment - 99,418 - - - 730.1100 CAPITAL OUTLAY IT Functionality - 10,940 - - - 82,432 110,358 - 109,928 -
900.101 TRSF OUT General Fund - - 2,427 2,427 13,935
900.122 TRSF OUT Equipment Replacement 5,316 5,023 5,023 5,023 6,943 900.183 TRSF OUT Sewer Debt Service 805,300 730,124 789,041 789,041 825,555 900.185 TRSF OUT Financing Authority Debt Service 523,723 534,242 540,139 540,139 548,419 900.203 TRSF OUT Transportation 3,652 3,652 3,652 3,652 3,652 900.215 TRSF OUT Fleet Maintenance - - - - 12,000
900.262 TRSF OUT Sewer Capital Projects 43,420 35,000 50,000 90,000 - 1,381,411 1,308,041 1,390,282 1,430,282 1,410,504
1,269,506 4,062,956 4,612,754 4,812,432 4,756,218
600.1010 EMP SRV Regular Salaries 67,942 42,401 51,825 63,859 64,885 600.1015 EMP SRV Buy back Salaries 314 1,601 2,450 2,891 2,032 600.1020 EMP SRV Part Time Salaries - - - - -
600.1030 EMP SRV Overtime 4,990 - - - -
600.1050 EMP SRV Standby 5,250 - - - -
600.1080 EMP SRV PERS 5,353 6,362 7,002 8,262 8,382
600.1081 EMP SRV PERS Unfunded Liability 6,651 16,030 21,483 25,269 24,028 600.1090 EMP SRV Social Security - - - - -
600.1100 EMP SRV Medicare 1,036 737 777 913 925
600.1110 EMP SRV Disability/Life Insurance 1,608 1,138 1,232 1,449 1,467 600.1120 EMP SRV Health/Dental/Vision Insurance 23,067 9,650 9,000 9,000 9,000 600.1130 EMP SRV Worker's Compensation 8,954 1,140 3,619 3,619 3,838 600.1140 EMP SRV Unemployment Insurance 414 51 148 148 143 600.1170 EMP SRV Uniform Allowance - 6,149 4,214 4,214 4,214 600.1180 EMP SRV OPEB GASB 75 (23,474) (29,085) - - -
600.1185 EMP SRV PENSION GASB 68 16,108 46,265 - - -
118,213 102,439 101,750 119,624 118,914
610.1010 SUPPLIES Office Supplies 30 156 153 153 156
610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1030 SUPPLIES Lubricant & Fuels - - 1,020 1,020 1,040 610.1050 SUPPLIES Small Tools - - 2,040 2,040 2,081
610.1060 SUPPLIES Safety Equipment & Supplies - 80 612 612 624 620.1010 UTILITIES Electric 18,720 19,402 14,280 14,280 14,567 620.1020 UTILITIES Gas 173 160 765 765 780
630.1010 COMMUNICATION Telephone 150 118 510 510 520
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
Division Total: 704 - Wastewater Treatment
Division: 705 - Sewer Collection
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 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 M & O - Maintenance and Operations
43

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
630.1040 COMMUNICATION Postage 1 - 102 102 104
640.1010 SERVICES Professional & Technical - - 510 510 33,853 640.1020 SERVICES Contractual 56,224 26,805 28,321 25,321 28,888 650.1020 TRAINING Training & Vocational 227 300 510 510 520 670.1030 MAINTENANCE Equipment Maintenance 6,765 675 7,650 6,650 7,803 670.1040 MAINTENANCE Vehicle Maintenance 456 1,053 510 1,510 1,050 670.1100 MAINTENANCE SSLS Rehab Program 125,482 48,567 100,000 100,000 102,000 208,228 97,315 156,983 153,983 193,986
605.1010 ALLOC COSTS Liability Insurance 3,582 4,210 6,852 6,852 7,143 605.1020 ALLOC COSTS Property & Fire Insurance 1,821 2,571 3,403 3,403 4,127 605.1040 ALLOC COSTS Risk Management 1,194 1,241 1,832 1,832 2,302 605.1130 ALLOC COSTS Retiree Health 7,177 8,371 8,980 8,980 9,085 13,774 16,393 21,067 21,067 22,657
900.216 TRSF OUT Property Maintenance - 522 - - -
- 522 - - -
340,214 216,669 279,800 294,674 335,557
1,801,480 4,464,070 5,096,789 5,325,054 5,324,516
1,801,480 4,464,070 5,096,789 5,325,054 5,324,516
4,912,035 5,522,619 5,051,542 5,084,943 5,183,523
1,801,480 4,464,070 5,096,789 5,325,054 5,324,516
3,110,555 1,058,549 (45,247) (240,111) (140,993)
411.1110 FINES Utility Delinquency (penalties) 65,270 67,661 60,000 60,000 61,200 65,270 67,661 60,000 60,000 61,200
412.1000 USE OF MONEY & PROP Investment Earnings 83,577 80,523 50,000 70,000 1,500 83,577 80,523 50,000 70,000 1,500
413.1290 INTERGOVT Cal Recycle Grant 75,000 - - 75,000 - 413.1295 INTERGOVT State Bottle Bill - - - - -
75,000 - - 75,000 -
409.5003 SRVC & FEE Disposal Service 3,461,217 3,474,743 3,855,984 3,710,788 3,747,896 409.5190 SRVC & FEE Disposal Trailer Charges 1,487 1,784 1,517 238 - 3,462,704 3,476,527 3,857,501 3,711,026 3,747,896
414.1010 MISC Other Miscellaneous Revenue 392 774 51,000 1,000 1,500 414.1250 MISC SB1383 Pena's Compliance - - 150,000 150,000 153,000 392 774 201,000 151,000 154,500
800.101 TRSF IN General Fund - - - 10,086 -
800.202 TRSF IN Gas Tax - - - 11,074 -
800.203 TRSF IN Transportation - - - 7,382 -
800.207 TRSF IN Road Repair & Acctblty Act (SB1) - - - - 50,000 - - - 28,542 50,000
3,686,942 3,625,486 4,168,501 4,095,568 4,015,096
600.1010 EMP SRV Regular Salaries 55,595 60,952 72,351 81,070 85,820 600.1015 EMP SRV Buy back Salaries 999 292 1,329 1,548 1,548 600.1020 EMP SRV Part Time Salaries 14,959 6,342 9,865 2,988 10,875 600.1030 EMP SRV Overtime 1 9 - - -
600.1080 EMP SRV PERS 6,097 7,166 8,115 8,390 9,371
600.1081 EMP SRV PERS Unfunded Liability 8,939 9,251 11,579 13,419 12,612 600.1090 EMP SRV Social Security 447 61 - - -
600.1100 EMP SRV Medicare 966 1,078 1,197 1,201 1,385
600.1110 EMP SRV Disability/Life Insurance 1,670 1,635 1,672 1,838 1,946 600.1120 EMP SRV Health/Dental/Vision Insurance 23,638 22,950 26,600 26,200 26,200 600.1130 EMP SRV Worker's Compensation 973 918 971 971 1,020 600.1140 EMP SRV Unemployment Insurance 573 533 518 518 495 114,856 111,186 134,197 138,143 151,272
610.1010 SUPPLIES Office Supplies 2,129 1,680 3,000 1,928 2,500 610.1011 SUPPLIES SB 1383 Supplies - - - - -
610.1030 SUPPLIES Lubricant & Fuels 103 211 200 253 200 630.1040 COMMUNICATION Postage 19,024 22,078 20,000 28,016 30,000 640.1010 SERVICES Professional & Technical 27,459 31,566 30,000 31,183 30,000 Division Total: 705 - Sewer Collection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 231 - Sewer
Fund EXPENSE Total: 231 - Sewer
Fund Total: 231 - Sewer
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Transfer - Transfer
Account Classification Total: Transfer - Transfer
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 Fund: 232 - Disposal

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 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: 70 - Public Works
Division: 303 - Utility Billing & Collections
44

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
650.1010 TRAINING Travel & Conference 146 - 600 - 200
650.1020 TRAINING Training & Vocational 13 - 165 - 165
670.1030 MAINTENANCE Equipment Maintenance - - 225 - 225 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 90 175 50 - 50 690.1030 SPC DEPT EXP Printing & Binding 438 388 1,000 567 1,000 690.1050 SPC DEPT EXP Rental 712 1,316 1,500 1,500 1,500 50,114 57,414 56,740 63,447 65,840
710.1001 PRINCIPAL Copiers - - 2,240 2,240 1,249
- - 2,240 2,240 1,249
605.1010 ALLOC COSTS Liability Insurance 3,856 4,628 5,222 5,222 5,332 605.1020 ALLOC COSTS Property & Fire Insurance 1,960 2,826 2,594 2,594 3,081 605.1030 ALLOC COSTS Auto Insurance 355 355 445 445 427 605.1040 ALLOC COSTS Risk Management 1,285 1,364 1,397 1,397 1,718 7,456 9,173 9,658 9,658 10,558
172,425 177,773 202,835 213,488 228,919
600.1010 EMP SRV Regular Salaries 71,325 59,495 82,123 91,565 101,858 600.1015 EMP SRV Buy back Salaries 1,381 1,895 2,723 3,026 2,540 600.1020 EMP SRV Part Time Salaries - - - 4,613 2,434
600.1030 EMP SRV Overtime 253 397 - 750 750
600.1080 EMP SRV PERS 7,269 8,838 9,832 10,699 11,817
600.1081 EMP SRV PERS Unfunded Liability 24,494 18,316 24,437 27,043 27,691 600.1090 EMP SRV Social Security - - - 286 151
600.1100 EMP SRV Medicare 943 1,130 1,209 1,370 1,481
600.1110 EMP SRV Disability/Life Insurance 1,840 1,745 1,918 2,068 2,294 600.1120 EMP SRV Health/Dental/Vision Insurance 16,138 20,244 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 7,007 8,585 8,041 8,041 8,956 600.1140 EMP SRV Unemployment Insurance 324 382 329 329 333 600.1170 EMP SRV Uniform Allowance - - 60 60 60
600.1180 EMP SRV OPEB GASB 75 (11,896) (14,740) - - -
600.1185 EMP SRV PENSION GASB 68 13,430 38,576 - - -
132,509 144,864 150,672 169,850 180,365
610.1010 SUPPLIES Office Supplies 943 281 1,126 1,126 649 610.1011 SUPPLIES SB 1383 Supplies - - - - 500
610.1020 SUPPLIES Operating Supplies - 1,639 150,000 3,000 3,060 610.1030 SUPPLIES Lubricant & Fuels 952 377 3,498 3,498 3,568 620.1010 UTILITIES Electric 12,457 9,774 12,091 12,091 12,333 620.1020 UTILITIES Gas 443 395 687 687 701
630.1010 COMMUNICATION Telephone 8,053 3,177 6,220 6,220 6,344 630.1020 COMMUNICATION Cellphone 484 718 526 526 537
630.1040 COMMUNICATION Postage - - 54 54 55
640.1010 SERVICES Professional & Technical 10,548 1,893 146,149 20,000 100,333 640.1020 SERVICES Contractual 1,852,078 1,957,119 2,205,655 3,097,873 3,254,625 640.1030 SERVICES Dump Fees 763,537 732,826 892,218 30,000 - 640.1110 SERVICES Security Services - - 552 552 563
650.1010 TRAINING Travel & Conference 348 - 812 812 828 650.1020 TRAINING Training & Vocational - - 541 541 551 670.1010 MAINTENANCE Repair & Maintenance - - - - -
670.1040 MAINTENANCE Vehicle Maintenance 606 842 3,714 3,714 3,788 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 358 - 780 780 796 690.1020 SPC DEPT EXP Advertising 456 1,200 5,202 2,202 5,306 690.1030 SPC DEPT EXP Printing & Binding - - 536 536 546 690.1050 SPC DEPT EXP Rental 806 1,377 1,561 1,561 1,592 690.1262 SPC DEPT EXP SB1383 Pena's Compliance - - - 225,000 150,000 690.1330 SPC DEPT EXP Containers 41,388 2,688 12,240 12,240 12,240 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 15,453 10,615 15,000 15,000 15,000 799.2200 MISCELLANEOUS Capitalized Assets (90,184) - - - - 2,618,724 2,724,921 3,459,162 3,438,013 3,573,915
710.1001 PRINCIPAL Copiers - - 1,606 1,606 1,654
- - 1,606 1,606 1,654
605.1010 ALLOC COSTS Liability Insurance 8,978 10,628 9,930 9,930 14,517 605.1020 ALLOC COSTS Property & Fire Insurance 4,564 6,490 4,932 4,932 8,388 605.1030 ALLOC COSTS Auto Insurance 479 266 334 334 2,880 605.1040 ALLOC COSTS Risk Management 2,993 3,133 2,655 2,655 4,678 605.1050 ALLOC COSTS Vehicle Maintenance 1,195 6,072 7,017 1,302 2,452 605.1060 ALLOC COSTS Custodian 2,492 5,117 6,591 6,591 6,789 605.1080 ALLOC COSTS Interdepartment Overhead 81,403 81,156 76,652 76,652 83,275 Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Allocated Costs - Allocated Costs
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 303 - Utility Billing & Collections
Division: 716 - Disposal
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 45

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
605.1130 ALLOC COSTS Retiree Health 4,367 4,895 5,362 5,362 5,155 605.1170 ALLOC COSTS Property Maintenance 2,844 3,494 3,049 3,820 3,581 109,315 121,251 116,522 111,578 131,715
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 90,184 - - 73,829 100,000 730.1070 CAPITAL OUTLAY Machinery and Equipment - - 105,000 90,086 - 90,184 - 105,000 163,915 100,000
680.1020 CAPITAL PROJECTS Shopping Cart Program 8,065 6,715 15,606 15,606 15,918 8,065 6,715 15,606 15,606 15,918
900.101 TRSF OUT General Fund - - 2,412 152,412 163,935 900.122 TRSF OUT Equipment Replacement 3,182 3,007 3,007 3,007 4,157 900.185 TRSF OUT Financing Authority Debt Service 15,198 16,124 17,097 17,097 18,119 900.203 TRSF OUT Transportation - - - 7,210 -
900.215 TRSF OUT Fleet Maintenance - - - - 12,000
900.216 TRSF OUT Property Maintenance - 1,159 - - -
900.260 TRSF OUT Transportation Capital Projects - - - 102,693 102,693 18,380 20,290 22,516 282,419 300,904
2,977,176 3,018,041 3,871,084 4,182,987 4,304,471
600.1010 EMP SRV Regular Salaries 2,958 - - - -
600.1030 EMP SRV Overtime 810 - - - -
600.1050 EMP SRV Standby 225 - - - -
600.1080 EMP SRV PERS 1,961 - - - -
600.1081 EMP SRV PERS Unfunded Liability 21,783 - - - - 600.1100 EMP SRV Medicare 208 - - - -
600.1110 EMP SRV Disability/Life Insurance 1,368 - - - - 600.1120 EMP SRV Health/Dental/Vision Insurance 5,271 - - - - 600.1170 EMP SRV Uniform Allowance 314 - - - -
34,898 - - - -
610.1030 SUPPLIES Lubricant & Fuels 388 163 1,020 1,020 1,040 630.1010 COMMUNICATION Telephone 110 - - - -
640.1020 SERVICES Contractual 194,865 233,643 212,525 222,545 233,672 640.1030 SERVICES Dump Fees - - 10,200 10,200 10,404
670.1040 MAINTENANCE Vehicle Maintenance 938 670 1,020 1,020 1,040 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - - - - 196,301 234,476 224,765 234,785 246,156
710.2069 PRINCIPAL Madvac Compact Litter Vac - - - - -
- - - - -
720.2069 INTEREST Madvac Compact Litter Vac 924 386 - - - 924 386 - - -
232,123 234,862 224,765 234,785 246,156
610.1020 SUPPLIES Operating Supplies 17,639 13,232 18,352 18,352 18,719 17,639 13,232 18,352 18,352 18,719
900.203 TRSF OUT Transportation - - - - -
900.260 TRSF OUT Transportation Capital Projects 75,000 75,000 75,000 67,790 75,000 75,000 75,000 75,000 67,790 75,000
92,639 88,232 93,352 86,142 93,719
3,474,364 3,518,908 4,392,036 4,717,402 4,873,265
3,474,364 3,518,908 4,392,036 4,717,402 4,873,265
3,686,942 3,625,486 4,168,501 4,095,568 4,015,096
3,474,364 3,518,908 4,392,036 4,717,402 4,873,265
212,577 106,578 (223,535) (621,834) (858,169)
412.1000 USE OF MONEY & PROP Investment Earnings - - 50 50 - 412.2000 USE OF MONEY & PROP Lease Interest Income 380 11 - - - 419.1030 LEASE RECIEPTS Lease - Other 16,706 18,354 19,136 19,136 19,654 17,086 18,366 19,186 19,186 19,654
413.1020 INTERGOVT TDA Receipts 123,288 - - - -
123,288 - - - -
414.1010 MISC Other Miscellaneous Revenue 122 320 - 320 - Account Classification Total: Allocated Costs - Allocated Costs Division Total: 716 - Disposal
Division: 717 - Street Sweeping
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 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
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 718 - Alley Maintenance
Department Total: 70 - Public Works
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 717 - Street Sweeping
Division: 718 - Alley Maintenance
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
EXPENSES Total
Fund REVENUE Total: 232 - Disposal
Fund EXPENSE Total: 232 - Disposal
Fund Total: 232 - Disposal
Fund: 233 - Transit

REVENUES
46

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
414.1240 MISC TCRTA Reimbursements 87,418 139,821 91,690 94,609 96,768 87,540 140,141 91,690 94,929 96,768
227,914 158,507 110,876 114,115 116,422
600.1010 EMP SRV Regular Salaries 12,643 7,873 10,306 10,530 12,545 600.1015 EMP SRV Buy back Salaries - 163 282 282 335
600.1030 EMP SRV Overtime 105 - - - -
600.1080 EMP SRV PERS 1,344 1,000 1,083 1,083 1,298
600.1081 EMP SRV PERS Unfunded Liability 3,658 1,460 1,926 1,926 2,226 600.1100 EMP SRV Medicare 173 140 149 149 178
600.1110 EMP SRV Disability/Life Insurance 360 218 237 237 282 600.1120 EMP SRV Health/Dental/Vision Insurance 3,308 3,069 3,000 3,000 3,000 600.1130 EMP SRV Worker's Compensation 119 116 92 92 98 600.1140 EMP SRV Unemployment Insurance 72 68 49 49 48
600.1180 EMP SRV OPEB GASB 75 (3,187) (3,948) - - -
600.1185 EMP SRV PENSION GASB 68 118 339 - - -
18,714 10,497 17,124 17,348 20,010
610.1010 SUPPLIES Office Supplies - - 473 473 482
610.1020 SUPPLIES Operating Supplies 24 - 1,030 1,030 1,051 610.1030 SUPPLIES Lubricant & Fuels 21,630 - - - -
610.1040 SUPPLIES Repair & Maintenance Supplies 238 - - - - 620.1010 UTILITIES Electric 17,770 17,385 22,076 18,000 18,300 620.1020 UTILITIES Gas 836 915 2,100 2,000 2,100
630.1010 COMMUNICATION Telephone 8,063 9,484 9,756 9,756 10,155 630.1040 COMMUNICATION Postage - - 200 - -
640.1020 SERVICES Contractual 7,270 27 - - -
640.1110 SERVICES Security Services 1,296 1,359 3,100 3,420 3,488 670.1010 MAINTENANCE Repair & Maintenance 438 9,772 6,759 11,150 11,373 670.1040 MAINTENANCE Vehicle Maintenance 29,965 884 - - - 799.1100 MISCELLANEOUS Uncollectible Accounts Expense - - - - - 799.2200 MISCELLANEOUS Capitalized Assets - (19,915) - - - 87,532 19,911 45,494 45,829 46,949
605.1010 ALLOC COSTS Liability Insurance 4,018 4,898 3,083 3,083 1,729 605.1020 ALLOC COSTS Property & Fire Insurance 2,042 2,991 1,531 1,531 999 605.1030 ALLOC COSTS Auto Insurance 8,520 - - - -
605.1040 ALLOC COSTS Risk Management 1,339 1,444 824 824 557 605.1050 ALLOC COSTS Vehicle Maintenance 31,011 - 41,069 - - 605.1080 ALLOC COSTS Interdepartment Overhead 29,240 10,297 5,747 5,747 5,735 605.1130 ALLOC COSTS Retiree Health 1,063 1,322 1,567 1,567 1,717 605.1170 ALLOC COSTS Property Maintenance 17,245 21,189 18,491 23,161 - 94,478 42,141 72,312 35,913 10,737
730.1100 CAPITAL OUTLAY IT Functionality - 19,915 - - - - 19,915 - - -
200,723 92,464 134,930 99,090 77,696
670.1040 MAINTENANCE Vehicle Maintenance 4,832 - - - -
4,832 - - - -
605.1050 ALLOC COSTS Vehicle Maintenance 7,753 - 10,267 10,267 - 7,753 - 10,267 10,267 -
12,585 - 10,267 10,267 -
213,308 92,464 145,197 109,357 77,696
213,308 92,464 145,197 109,357 77,696
227,914 158,507 110,876 114,115 116,422
213,308 92,464 145,197 109,357 77,696
14,606 66,043 (34,321) 4,758 38,726
417.1020 CNG CNG Tax on Fuel 1,667 3,874 2,081 600 -
1,667 3,874 2,081 600 -
412.1000 USE OF MONEY & PROP Investment Earnings 11,052 9,750 2,000 6,000 - 11,052 9,750 2,000 6,000 -
Account Classification Total: Miscellaneous - Miscellaneous 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 REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 719 - Transit
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Division Total: 720 - Dinuba Connection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 233 - Transit
Fund EXPENSE Total: 233 - Transit
Fund Total: 233 - Transit
Division Total: 719 - Transit
Division: 720 - Dinuba Connection
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Service Charges - Services Charges
Fund: 234 - CNG

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 47

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
417.1010 CNG Fuel Sales 75,354 115,316 104,040 25,000 - 75,354 115,316 104,040 25,000 -
88,074 128,939 108,121 31,600 -
600.1010 EMP SRV Regular Salaries 18,072 - - - -
600.1015 EMP SRV Buy back Salaries 504 - - - -
600.1030 EMP SRV Overtime 770 - - - -
600.1050 EMP SRV Standby 68 - - - -
600.1080 EMP SRV PERS 2,504 - - - -
600.1081 EMP SRV PERS Unfunded Liability 10,442 - - - - 600.1100 EMP SRV Medicare 328 - - - -
600.1110 EMP SRV Disability/Life Insurance 802 - - - -
600.1120 EMP SRV Health/Dental/Vision Insurance 5,524 - - - - 600.1130 EMP SRV Worker's Compensation 239 - - - -
600.1140 EMP SRV Unemployment Insurance 144 - - - -
39,397 - - - -
610.1010 SUPPLIES Office Supplies - - - - -
610.1020 SUPPLIES Operating Supplies - - - - -
620.1010 UTILITIES Electric 2,704 1,970 3,150 3,150 -
620.1020 UTILITIES Gas 43,647 46,394 50,925 25,000 -
630.1010 COMMUNICATION Telephone 111 105 110 110 -
640.1020 SERVICES Contractual 7,642 10,972 10,000 10,000 - 640.1050 SERVICES Taxes 5,197 15,758 15,750 15,750 -
670.1030 MAINTENANCE Equipment Maintenance 6,438 475 12,485 12,805 - 670.1040 MAINTENANCE Vehicle Maintenance 302 - - - -
690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 2,500 2,500 - 66,041 75,675 94,920 69,315 -
605.1010 ALLOC COSTS Liability Insurance 3,846 6,715 3,272 3,272 - 605.1020 ALLOC COSTS Property & Fire Insurance 1,955 4,100 1,625 1,625 - 605.1030 ALLOC COSTS Auto Insurance - - 2,670 2,670 -
605.1040 ALLOC COSTS Risk Management 1,282 1,979 875 875 - 605.1080 ALLOC COSTS Interdepartment Overhead 16,632 14,045 4,979 4,979 - 605.1170 ALLOC COSTS Property Maintenance 809 994 867 1,086 - 24,524 27,833 14,288 14,507 -
900.122 TRSF OUT Equipment Replacement 873 - - - -
873 - - - -
130,835 103,508 109,208 83,822 -
130,835 103,508 109,208 83,822 -
130,835 103,508 109,208 83,822 -
88,074 128,939 108,121 31,600 -
130,835 103,508 109,208 83,822 -
(42,761) 25,431 (1,087) (52,222) -
412.1000 USE OF MONEY & PROP Investment Earnings 494,818 520,702 300,000 300,000 300,000 494,818 520,702 300,000 300,000 300,000
413.1060 INTERGOVT State Grants 71,374 - - 1,490 -
413.1400 INTERGOVT Calviva - IGT 1,130,422 1,174,093 1,180,000 1,763,433 1,700,000 413.1410 INTERGOVT Anthem Blue Cross - IGT 516,450 683,045 600,000 676,494 600,000 1,718,246 1,857,138 1,780,000 2,441,417 2,300,000
409.4001 SRVC & FEE Ambulance Service Fees 3,756,431 3,706,105 3,500,000 3,700,000 3,700,000 409.4003 SRVC & FEE Ambulance Membership Fees 42,744 45,435 43,450 43,000 43,000 409.4070 SRVC & FEE Training Class Fees 1,549 862 1,100 1,300 1,100 409.4075 SRVC & FEE GEMT1 Mgt Care Supplement 402,071 193,104 120,000 120,000 120,000 4,202,794 3,945,507 3,664,550 3,864,300 3,864,100
414.1010 MISC Other Miscellaneous Revenue 2,695 3,959 3,000 3,200 3,000 414.1030 MISC Credit Bureau Receipts 842 6,987 1,200 9,000 5,000 414.1210 MISC Other Reimbursement - 173,436 - - -
3,537 184,383 4,200 12,200 8,000
800.256 TRSF IN Fire Impact Fees - - - - 66,100
- - - - 66,100
6,419,394 6,507,729 5,748,750 6,617,917 6,538,200
Account Classification Total: Service Charges - Services Charges REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 712 - CNG
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 712 - CNG
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 234 - 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 Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 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 Fund EXPENSE Total: 234 - CNG
Fund Total: 234 - CNG
Fund: 320 - Ambulance

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
48 REVENUES Total

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1010 EMP SRV Regular Salaries 102,705 97,564 103,308 110,854 118,792 600.1015 EMP SRV Buy back Salaries 10,476 - 1,108 1,164 1,222 600.1020 EMP SRV Part Time Salaries 25,937 31,329 29,014 30,462 33,584 600.1030 EMP SRV Overtime 1 13 - - -
600.1080 EMP SRV PERS 14,790 13,602 14,046 14,741 15,753 600.1081 EMP SRV PERS Unfunded Liability 29,340 44,917 25,631 26,917 26,468 600.1100 EMP SRV Medicare 1,203 1,842 1,919 2,015 2,173 600.1110 EMP SRV Disability/Life Insurance 2,474 2,474 2,376 2,494 2,673 600.1120 EMP SRV Health/Dental/Vision Insurance 41,440 39,003 40,000 40,000 40,000 600.1130 EMP SRV Worker's Compensation 1,193 1,590 1,683 1,683 1,785 600.1140 EMP SRV Unemployment Insurance 719 923 897 897 866 230,278 233,257 219,982 231,227 243,316
610.1010 SUPPLIES Office Supplies 2,332 2,334 2,500 1,000 1,200 610.1011 SUPPLIES SB 1383 Supplies - - - 1,000 1,200
630.1040 COMMUNICATION Postage 396 428 425 425 425
640.1010 SERVICES Professional & Technical 8,629 8,331 8,500 8,000 8,000 640.1020 SERVICES Contractual 101,794 98,889 45,000 59,000 60,000 650.1020 TRAINING Training & Vocational 3,124 2,759 3,000 3,050 3,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - 200 200 200 690.1030 SPC DEPT EXP Printing & Binding 488 558 700 500 600 116,763 113,299 60,325 73,175 74,625
710.1001 PRINCIPAL Copiers - - 2,197 2,197 2,197
- - 2,197 2,197 2,197
605.1010 ALLOC COSTS Liability Insurance 6,365 7,053 9,318 9,318 7,800 605.1020 ALLOC COSTS Property & Fire Insurance 3,057 4,306 4,628 4,628 4,507 605.1040 ALLOC COSTS Risk Management 2,005 2,079 2,492 2,492 2,513 605.1130 ALLOC COSTS Retiree Health - - 1,303 1,303 4,011 11,427 13,438 17,741 17,741 18,831
358,468 359,994 300,245 324,340 338,969
600.1010 EMP SRV Regular Salaries 869,402 1,164,588 1,420,111 1,581,983 1,694,515 600.1015 EMP SRV Buy back Salaries 34,036 45,144 19,788 23,996 21,751 600.1020 EMP SRV Part Time Salaries - 346 80,640 80,640 80,640 600.1030 EMP SRV Overtime 179,715 302,707 233,856 246,640 300,000 600.1080 EMP SRV PERS 120,183 134,918 224,707 241,307 253,302 600.1081 EMP SRV PERS Unfunded Liability 289,206 344,173 426,295 432,753 443,878 600.1090 EMP SRV Social Security - - 5,000 5,000 5,000
600.1100 EMP SRV Medicare 15,783 21,710 22,094 23,624 25,041 600.1110 EMP SRV Disability/Life Insurance 29,869 31,159 33,192 35,615 37,864 600.1120 EMP SRV Health/Dental/Vision Insurance 206,878 263,473 345,003 345,003 345,003 600.1130 EMP SRV Worker's Compensation 172,161 219,967 294,134 294,134 278,161 600.1140 EMP SRV Unemployment Insurance 4,857 (34,600) 6,818 6,818 5,868 600.1170 EMP SRV Uniform Allowance 4,583 9,394 19,845 22,785 21,105 600.1180 EMP SRV OPEB GASB 75 (62,988) (78,043) - - -
600.1185 EMP SRV PENSION GASB 68 91,387 262,486 - - -
600.1190 EMP SRV Stipends - - 75,316 76,994 88,780
600.1210 EMP SRV Physical Examination 1,055 6,125 10,750 15,916 15,916 1,956,125 2,693,548 3,217,549 3,433,208 3,616,824
610.1010 SUPPLIES Office Supplies 369 495 530 530 530
610.1011 SUPPLIES SB 1383 Supplies - - - - 500
610.1020 SUPPLIES Operating Supplies 94,683 117,963 104,115 123,145 124,999 610.1030 SUPPLIES Lubricant & Fuels 76,810 73,547 77,336 79,942 78,633 630.1010 COMMUNICATION Telephone 4,605 4,596 4,704 7,133 5,940 640.1010 SERVICES Professional & Technical 1,610 33,222 29,414 23,101 18,045 640.1020 SERVICES Contractual 101,492 104,658 110,540 110,424 114,655 650.1010 TRAINING Travel & Conference 320 26 2,400 1,200 1,200 650.1020 TRAINING Training & Vocational 5,663 8,662 14,887 20,125 22,125 650.1040 TRAINING Training Class Expense 160 159 1,000 517 1,000 650.1050 TRAINING Trainee Program - - 20,000 4,000 20,000 670.1010 MAINTENANCE Repair & Maintenance 669 107 2,000 1,200 3,500 670.1030 MAINTENANCE Equipment Maintenance 6,642 4,033 9,105 12,323 12,323 670.1040 MAINTENANCE Vehicle Maintenance 281 336 855 855 855 670.1050 MAINTENANCE Maintenance Contracts 38,329 70,626 46,672 56,672 46,672 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 550 951 4,123 1,200 1,200 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

EXPENSES
Department: 60 - Fire
Division: 304 - Ambulance Billing & Collections
M & O - Maintenance and Operations
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 304 - Ambulance Billing & Collections
Division: 601 - Ambulance
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 49

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
690.1020 SPC DEPT EXP Advertising 819 344 1,500 1,500 1,500 690.1158 SPC DEPT EXP PP-GEMT IGT 441,593 478,746 400,000 500,000 500,000 799.1100 MISCELLANEOUS Uncollectible Accounts Expense 297,430 392,003 - - - 799.2200 MISCELLANEOUS Capitalized Assets (293,043) (156,973) - - - 778,981 1,133,501 829,181 943,867 953,677
605.1010 ALLOC COSTS Liability Insurance 51,289 71,258 109,983 109,983 126,111 605.1020 ALLOC COSTS Property & Fire Insurance 26,072 43,511 54,624 54,624 72,864 605.1030 ALLOC COSTS Auto Insurance 7,455 7,455 9,345 9,345 8,960 605.1040 ALLOC COSTS Risk Management 17,096 21,005 29,412 29,412 40,636 605.1050 ALLOC COSTS Vehicle Maintenance 71,520 28,334 105,713 105,713 35,964 605.1080 ALLOC COSTS Interdepartment Overhead 342,869 393,855 415,458 415,458 475,268 605.1130 ALLOC COSTS Retiree Health 10,628 10,866 18,028 18,028 19,516 526,929 576,284 742,563 742,563 779,319
730.1020 CAPITAL OUTLAY Buildings - - - 97,000 175,530
730.1070 CAPITAL OUTLAY Machinery and Equipment - - - 42,677 140,000 730.1100 CAPITAL OUTLAY IT Functionality - 35,362 - - - - 35,362 - 139,677 315,530
900.101 TRSF OUT General Fund 60,000 60,000 64,333 64,333 69,500 900.122 TRSF OUT Equipment Replacement 7,240 9,019 9,019 9,019 11,665 900.215 TRSF OUT Fleet Maintenance - - - - 12,000
900.265 TRSF OUT Facilities Capital Projects 66,794 797,541 324,900 320,926 - 134,034 866,560 398,252 394,278 93,165
3,396,069 5,305,255 5,187,545 5,653,593 5,758,515
600.1010 EMP SRV Regular Salaries 97,777 85,036 98,840 115,067 120,825 600.1015 EMP SRV Buy back Salaries 5,918 3,143 2,675 2,808 2,949 600.1030 EMP SRV Overtime 8,756 39,900 15,000 36,000 30,000 600.1080 EMP SRV PERS 20,725 21,390 18,108 19,012 20,463 600.1081 EMP SRV PERS Unfunded Liability 47,279 44,014 53,987 56,684 62,918 600.1100 EMP SRV Medicare 1,664 2,093 1,451 1,523 1,598 600.1110 EMP SRV Disability/Life Insurance 2,289 2,289 2,302 2,416 2,535 600.1120 EMP SRV Health/Dental/Vision Insurance 21,007 20,188 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 3,986 3,986 3,986 3,986 4,000 600.1140 EMP SRV Unemployment Insurance 345 345 345 345 400 600.1170 EMP SRV Uniform Allowance 725 1,236 1,260 1,260 1,260 600.1190 EMP SRV Stipends - - - - -
600.1210 EMP SRV Physical Examination - - 1,000 1,000 1,000 210,470 223,620 218,954 260,101 267,948
640.1080 SERVICES Other Fees 1,165 540 2,000 1,000 1,000 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - - - - 5,000 690.1020 SPC DEPT EXP Advertising 12,984 13,468 14,468 14,468 14,468 14,149 14,008 16,468 15,468 20,468
224,619 237,629 235,422 275,569 288,416
3,979,155 5,902,877 5,723,212 6,253,502 6,385,900
3,979,155 5,902,877 5,723,212 6,253,502 6,385,900
6,419,394 6,507,729 5,748,750 6,617,917 6,538,200
3,979,155 5,902,877 5,723,212 6,253,502 6,385,900
2,440,239 604,852 25,538 364,415 152,300
23,983,113 26,466,218 24,235,597 24,751,304 25,057,422
17,623,883 22,286,024 25,755,144 25,696,702 26,208,382
6,359,231 4,180,193 (1,519,547) (945,398) (1,150,960)
Minus One Time Revenues and Expenses
23,983,113 26,466,218 24,085,597 24,751,304 25,057,422
17,205,784 21,547,774 22,980,245 23,929,503 24,776,186
6,777,330 4,918,443 1,105,352 821,801 281,236
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 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 EXPENSE GRAND Totals:

Grand Totals:

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

EXPENSE GRAND Totals:

Grand Totals:

REVENUE GRAND Totals:
50

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 ........................................................................... 52  191 - Special Community Events ................................................................................................... 52  202 - Gas Tax Fund ....................................................................................................................... 53  203 - Transportation Fund ............................................................................................................. 54  207-Road and Repair Accountability Act (SB1) Fund ..................................................................... 55  250-256 Impact Fees Fund ............................................................................................................ 56  301 -Public Safety Sales Tax Measure F Fund ................................................................................ 58  302-306 COPS/Post Training ..........................................................................................................61  322 - State Fire Suppression Reimbursement............................................................................... 61  323- Fire/EMS Training……………………………………………………………………………………………………………..62  324-EMS Enhancement Fund.…………………………………………………………………………………………………..62  401-428 HOME/CDBG Funds .........................................................................................................63  501 - Successor Agency Fund .........................................................................................................67  502 - Downtown Improvement District ......................................................................................... 67  503 - LLMD Assessment District .....................................................................................................68  505 – Community Facilities District...............................................................................................73 51

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 130,965 36,893 - 4,000 - 130,965 36,893 - 4,000 -
414.1230 MISC Coronavirus Relief Fund 2,529,556 490,038 - - - 2,529,556 490,038 - - -
2,660,521 526,931 - 4,000 -
600.1240 EMP SRV Covid Premium Pay - (2,500) - - -
- (2,500) - - -
900.101 TRSF OUT General Fund 216,924 88,899 - - -
900.231 TRSF OUT Sewer 82,432 - - - -
900.260 TRSF OUT Transportation Capital Projects 1,043,480 115,946 - - - 900.262 TRSF OUT Sewer Capital Projects 23,813 - - - -
900.265 TRSF OUT Facilities Capital Projects 1,020,835 464,837 - - - 2,387,483 669,682 - - -
2,387,483 667,182 - - -
2,387,483 667,182 - - -
2,387,483 667,182 - - -
2,660,521 526,931 - 4,000 -
2,387,483 667,182 - - -
273,038 (140,251) - 4,000 -
409.2180 SRVC & FEE BBQ Brew Fest - - - - 25,106
- - - - 25,106
425.1030 DONATION Senior Center 1,266 1,160 1,000 1,800 1,200 425.1040 DONATION Community Service Projects - - - - -
425.1050 DONATION Special Events 49,518 42,595 36,000 40,000 12,894 425.1060 DONATION Youth Services 543 1,375 1,000 175 985 425.1070 DONATION Youth Sports 9,975 7,955 4,000 4,000 4,500 425.1080 DONATION Dog Days 1,181 2,722 2,000 2,824 2,200 425.1090 DONATION Commission Projects - 2,035 - - -
425.1100 DONATION Sports Tournament - 74 750 500 500
425.1130 DONATION Sportsplex - - 500 250 500
425.1140 DONATION Save the Children 5,000 - 4,000 - -
67,483 57,916 49,250 49,549 22,779
67,483 57,916 49,250 49,549 47,885
610.1020 SUPPLIES Operating Supplies - - - - -
- - - - -
- - - - -
610.1020 SUPPLIES Operating Supplies 29,321 19,223 25,100 38,368 33,000 29,321 19,223 25,100 38,368 33,000
29,321 19,223 25,100 38,368 33,000
610.1020 SUPPLIES Operating Supplies 945 1,146 500 500 500 945 1,146 500 500 500
945 1,146 500 500 500
610.1020 SUPPLIES Operating Supplies 3,408 3,425 2,500 2,500 2,500 3,408 3,425 2,500 2,500 2,500
3,408 3,425 2,500 2,500 2,500
610.1020 SUPPLIES Operating Supplies 743 1,333 1,000 1,000 1,000 743 1,333 1,000 1,000 1,000
743 1,333 1,000 1,000 1,000
REVENUES Total

EXPENSES
Department: 30 - Finance
Division: 001 - Administration
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Fund: 105 - American Rescue Plan Act

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

REVENUES
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges 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
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 401 - Community Services
Division: 403 - Special Events
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous 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: 403 - Special Events
Division: 404 - Youth Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 404 - Youth Services
Division: 407 - Sports Programs
Division Total: 408 - Senior Center
Division: 409 - Dog Days
52

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
610.1020 SUPPLIES Operating Supplies 244 6,378 500 700 700 244 6,378 500 700 700
244 6,378 500 700 700
610.1020 SUPPLIES Operating Supplies - 2,035 - 2,040 -
- 2,035 - 2,040 -
- 2,035 - 2,040 -
610.1020 SUPPLIES Operating Supplies - - 1,000 750 750
- - 1,000 750 750
- - 1,000 750 750
610.1020 SUPPLIES Operating Supplies 482 975 400 400 200 482 975 400 400 200
482 975 400 400 200
610.1020 SUPPLIES Operating Supplies - - 250 125 250
- - 250 125 250
- - 250 125 250
610.1020 SUPPLIES Operating Supplies 3,149 3,469 2,000 2,000 1,000 3,149 3,469 2,000 2,000 1,000
3,149 3,469 2,000 2,000 1,000
610.1020 SUPPLIES Operating Supplies - - - - 19,100
- - - - 19,100
- - - - 19,100
38,292 37,983 33,250 48,383 59,000
38,292 37,983 33,250 48,383 59,000
67,483 57,916 49,250 49,549 47,885
38,292 37,983 33,250 48,383 59,000
29,191 19,933 16,000 1,166 (11,115)
408.1000 GAS TAX 2103 237,004 241,591 232,723 249,405 254,432 408.1010 GAS TAX 2105 155,015 158,329 162,793 167,220 170,134 408.1020 GAS TAX 2106 92,444 94,502 92,950 95,433 97,041 408.1030 GAS TAX 2107 209,712 210,213 222,176 223,490 227,508 408.1040 GAS TAX 2107.5 6,000 6,000 6,000 6,000 6,000
700,174 710,635 716,642 741,548 755,115
412.1000 USE OF MONEY & PROP Investment Earnings 6,293 6,982 2,000 12,000 250 6,293 6,982 2,000 12,000 250
413.1010 INTERGOVT STP State Local Transportation 158,306 164,620 161,488 166,266 167,929 158,306 164,620 161,488 166,266 167,929
414.1010 MISC Other Miscellaneous Revenue - 10,884 - - - - 10,884 - - -
800.207 TRSF IN Road Repair & Acctblty Act (SB1) - - - 50,065 - - - - 50,065 -
864,774 893,121 880,130 969,879 923,294
600.1010 EMP SRV Regular Salaries 124,646 79,529 95,360 99,191 135,253 600.1015 EMP SRV Buy back Salaries 558 536 843 954 645
600.1030 EMP SRV Overtime 3,105 2,660 2,300 2,600 2,600 600.1050 EMP SRV Standby 424 1,162 1,700 1,700 1,700
600.1080 EMP SRV PERS 11,801 9,806 10,083 10,399 13,512 600.1081 EMP SRV PERS Unfunded Liability 38,504 13,851 18,920 19,869 20,764 600.1100 EMP SRV Medicare 1,766 1,242 1,403 1,437 1,962 600.1110 EMP SRV Disability/Life Insurance 2,631 2,120 2,225 2,280 3,111 600.1120 EMP SRV Health/Dental/Vision Insurance 45,781 33,475 32,000 32,000 42,000 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
Account Classification Total: 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 Division Total: 414 - Sportsplex
Division: 415 - Save the Children
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 411 - Sports Tournaments
Division: 413 - Scouts
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 413 - Scouts
Division: 414 - Sportsplex
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
Division Total: 415 - Save the Children
Division: 416 - BBQ Brew Fest
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 416 - BBQ Brew Fest
Department Total: 40 - Parks & Community Services
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous 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 Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Department: 70 - Public Works
Division: 709 - Transportation
Employee Service - Employee Services
53

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1130 EMP SRV Worker's Compensation 9,596 12,857 7,889 7,889 10,983 600.1140 EMP SRV Unemployment Insurance 723 933 526 526 666 600.1170 EMP SRV Uniform Allowance 6,135 1,221 840 840 840 245,670 159,392 174,089 179,685 234,036
610.1011 SUPPLIES SB 1383 Supplies - - - - 3,062
610.1020 SUPPLIES Operating Supplies 220,322 167,609 194,820 194,820 195,656 610.1030 SUPPLIES Lubricant & Fuels 18,037 23,432 16,395 16,395 16,722 610.1050 SUPPLIES Small Tools - - 510 510 520
610.1060 SUPPLIES Safety Equipment & Supplies - - 220 220 224 620.1010 UTILITIES Electric 217,719 210,902 238,703 238,703 245,864 620.1020 UTILITIES Gas 373 329 371 371 383
630.1010 COMMUNICATION Telephone 932 610 1,224 1,224 1,248 630.1020 COMMUNICATION Cellphone 1,487 29 1,587 1,587 1,619 630.1040 COMMUNICATION Postage 18 7 102 102 104
640.1010 SERVICES Professional & Technical 319 498 1,530 1,530 1,561 640.1020 SERVICES Contractual 9,501 15,938 36,445 69,445 70,833 650.1010 TRAINING Travel & Conference 119 594 1,020 1,020 1,040 650.1020 TRAINING Training & Vocational 529 1,493 1,061 1,061 1,083 670.1010 MAINTENANCE Repair & Maintenance - - 1,061 1,061 1,083 670.1030 MAINTENANCE Equipment Maintenance - - 510 510 520 670.1040 MAINTENANCE Vehicle Maintenance 454 421 510 510 420 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 588 230 1,020 1,020 1,040 690.1050 SPC DEPT EXP Rental - - 1,061 1,061 1,082
470,399 422,090 498,150 531,150 544,064
605.1010 ALLOC COSTS Liability Insurance 12,546 17,324 18,763 18,763 18,560 605.1020 ALLOC COSTS Property & Fire Insurance 6,378 10,578 9,319 9,319 10,724 605.1030 ALLOC COSTS Auto Insurance 2,609 2,396 3,004 3,004 2,880 605.1040 ALLOC COSTS Risk Management 4,182 5,107 5,018 5,018 5,980 605.1050 ALLOC COSTS Vehicle Maintenance 17,620 32,621 30,072 40,323 45,822 605.1060 ALLOC COSTS Custodian 2,616 2,233 2,874 2,874 2,961 605.1080 ALLOC COSTS Interdepartment Overhead 71,007 70,497 62,861 62,861 61,502 605.1170 ALLOC COSTS Property Maintenance 2,986 3,669 3,202 4,011 3,760 119,944 144,425 135,113 146,173 152,189
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles - - - 50,065 - - - - 50,065 -
900.122 TRSF OUT Equipment Replacement 873 825 825 825 1,140 900.185 TRSF OUT Financing Authority Debt Service 11,398 12,093 12,823 12,823 13,589 900.216 TRSF OUT Property Maintenance - 1,854 - - -
900.232 TRSF OUT Disposal - - - 11,074 -
900.260 TRSF OUT Transportation Capital Projects 147,230 - - - - 159,501 14,772 13,648 24,722 14,729
995,514 740,679 821,000 931,795 945,018
995,514 740,679 821,000 931,795 945,018
995,514 740,679 821,000 931,795 945,018
864,774 893,121 880,130 969,879 923,294
995,514 740,679 821,000 931,795 945,018
(130,740) 152,442 59,130 38,084 (21,724)
403.1030 SALES TAX Measure R 692,560 667,275 617,948 474,119 478,860 692,560 667,275 617,948 474,119 478,860
412.1000 USE OF MONEY & PROP Investment Earnings 37,916 35,981 20,000 20,000 5,000 37,916 35,981 20,000 20,000 5,000
413.1020 INTERGOVT TDA Receipts 803,707 1,169,602 790,199 318,392 302,472 803,707 1,169,602 790,199 318,392 302,472
414.1010 MISC Other Miscellaneous Revenue 7,796 12,843 - 3,241 - 7,796 12,843 - 3,241 -
800.230 TRSF IN Water 3,652 3,652 14,152 14,152 -
800.231 TRSF IN Sewer 3,652 3,652 3,652 3,652 -
800.232 TRSF IN Disposal - - - 7,210 -
7,304 7,304 17,804 25,014 -
1,549,283 1,893,004 1,445,951 840,766 786,332
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
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund: 203 - Transportation

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: 709 - Transportation
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 202 - Gas Tax
Fund EXPENSE Total: 202 - Gas Tax
Fund Total: 202 - Gas Tax
REVENUES Total

EXPENSES
Department: 70 - Public Works
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
54

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1010 EMP SRV Regular Salaries 183,304 196,481 225,216 232,577 287,285 600.1015 EMP SRV Buy back Salaries 3,959 1,408 2,939 3,173 3,097 600.1020 EMP SRV Part Time Salaries 33,693 33,871 34,548 34,548 - 600.1030 EMP SRV Overtime 4,237 6,940 5,000 5,500 5,500 600.1050 EMP SRV Standby 1,911 3,380 1,500 2,000 2,000
600.1080 EMP SRV PERS 27,477 24,521 26,629 27,298 30,234 600.1081 EMP SRV PERS Unfunded Liability 71,833 62,637 45,606 47,615 54,650 600.1100 EMP SRV Medicare 3,144 3,486 3,820 3,892 4,178 600.1110 EMP SRV Disability/Life Insurance 3,853 5,044 5,251 5,366 6,626 600.1120 EMP SRV Health/Dental/Vision Insurance 66,387 78,590 82,001 82,001 92,001 600.1130 EMP SRV Worker's Compensation 17,616 22,314 23,814 23,814 22,645 600.1140 EMP SRV Unemployment Insurance 1,327 1,619 1,587 1,587 1,373 600.1170 EMP SRV Uniform Allowance 4,243 6,934 12,650 6,000 8,850 422,983 447,226 470,561 475,371 518,439
610.1011 SUPPLIES SB 1383 Supplies - - - 812 1,020
610.1020 SUPPLIES Operating Supplies 100,392 70,776 87,812 87,000 88,549 610.1030 SUPPLIES Lubricant & Fuels 4,134 691 3,672 3,672 3,745 610.1050 SUPPLIES Small Tools 418 - 1,020 1,020 1,040
610.1060 SUPPLIES Safety Equipment & Supplies 1,317 - 1,020 1,020 1,040 620.1010 UTILITIES Electric 36,201 34,176 31,591 31,591 32,223 620.1020 UTILITIES Gas 367 320 510 510 520
630.1010 COMMUNICATION Telephone 5,625 1,875 3,488 3,488 3,558 630.1020 COMMUNICATION Cellphone 1,546 2,949 2,550 2,550 2,601 630.1040 COMMUNICATION Postage - - 204 204 208
640.1010 SERVICES Professional & Technical 19,499 20,888 17,335 17,335 17,682 640.1020 SERVICES Contractual 31,315 39,275 33,125 33,125 33,787 650.1020 TRAINING Training & Vocational 1,276 8,144 1,200 1,200 1,224 670.1030 MAINTENANCE Equipment Maintenance 2,082 - 7,080 7,080 7,222 670.1040 MAINTENANCE Vehicle Maintenance 3,200 1,546 3,570 3,570 3,641 670.1070 MAINTENANCE Rental Prop Maintenance 6,588 12,806 20,400 20,400 20,808 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 1,986 2,139 2,081 2,081 2,122 215,946 195,586 216,658 216,658 220,990
710.2050 PRINCIPAL Vehicles 8,666 - - - -
710.2071 PRINCIPAL Trailer Hot Box 9,142 9,710 10,315 10,315 - 720.2071 INTEREST Trailer Hot Box 1,815 1,246 642 642 - 19,622 10,957 10,957 10,957 -
720.2050 INTEREST Vehicles 2,687 - - - -
2,687 - - - -
605.1010 ALLOC COSTS Liability Insurance 12,076 14,016 19,581 19,581 18,974 605.1020 ALLOC COSTS Property & Fire Insurance 6,139 8,559 9,725 9,725 10,963 605.1030 ALLOC COSTS Auto Insurance 6,869 6,656 8,344 8,344 2,560 605.1040 ALLOC COSTS Risk Management 4,025 4,132 5,236 5,236 6,114 605.1050 ALLOC COSTS Vehicle Maintenance 17,620 32,621 30,072 40,323 45,822 605.1060 ALLOC COSTS Custodian 2,560 2,185 2,812 2,812 2,896 605.1080 ALLOC COSTS Interdepartment Overhead 75,713 68,546 80,083 80,083 79,458 605.1170 ALLOC COSTS Property Maintenance 2,921 3,590 3,133 3,924 3,678 127,923 140,305 158,986 170,028 170,465
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles - - 21,000 40,210 - - - 21,000 40,210 -
900.122 TRSF OUT Equipment Replacement 873 825 825 825 1,140 900.185 TRSF OUT Financing Authority Debt Service 420,668 571,681 417,151 425,552 429,724 900.216 TRSF OUT Property Maintenance - 5,910 - - -
900.232 TRSF OUT Disposal - - - 7,382 -
900.252 TRSF OUT Transportation Impact Fees - 13,928 - - - 900.260 TRSF OUT Transportation Capital Projects 343,197 85,000 185,000 - 35,000 764,738 677,344 602,976 433,759 465,864
1,553,898 1,471,417 1,481,138 1,346,983 1,375,758
1,553,898 1,471,417 1,481,138 1,346,983 1,375,758
1,553,898 1,471,417 1,481,138 1,346,983 1,375,758
1,549,283 1,893,004 1,445,951 840,766 786,332
1,553,898 1,471,417 1,481,138 1,346,983 1,375,758
(4,616) 421,587 (35,187) (506,217) (589,426)
Division: 709 - Transportation
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
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
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 Fund: 207 - Road Repair & Acctblty Act (SB1)

REVENUES
Use of Money - Use of Money & Property
Division Total: 709 - Transportation
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 203 - Transportation
Fund EXPENSE Total: 203 - Transportation
Fund Total: 203 - Transportation
55

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 45,030 51,258 10,000 45,000 10,000 45,030 51,258 10,000 45,000 10,000
413.1060 INTERGOVT State Grants 643,663 694,903 670,953 688,771 730,223 643,663 694,903 670,953 688,771 730,223
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
771,026 828,495 763,286 816,104 822,556
680.1074 CAPITAL PROJECTS Street Improvements PHASE II 86,416 - - - - 680.1076 CAPITAL PROJECTS City Sidewalk Improvement - 4,200 25,000 - 50,000 680.1105 CAPITAL PROJECTS ADA Ramp - 12,800 25,000 - 50,000 680.1156 CAPITAL PROJECTS Wells 21 - - 475,000 - 575,000 680.1263 CAPITAL PROJECTS Alta/Kamm Roundabout 126,141 536,758 - - - 680.1281 CAPITAL PROJECTS El Monte/Road 56 Roundabout - - - - 613,038 680.1286 CAPITAL PROJECTS ATP Bldg Dinuba's Active Transp - - 353,639 - - 680.1287 CAPITAL PROJECTS HSIP Cycle 11 - - - - 469,250 680.1288 CAPITAL PROJECTS Whitney Water Main
Improvements - - 100,000 239,531 -
680.1292 CAPITAL PROJECTS Corridor Street Improvements - - 750,000 1,000,000 200,000 212,557 553,758 1,728,639 1,239,531 1,957,288
900.202 TRSF OUT Gas Tax - - - 50,065 -
900.232 TRSF OUT Disposal - - - - 50,000
- - - 50,065 50,000
212,557 553,758 1,728,639 1,289,596 2,007,288
212,557 553,758 1,728,639 1,289,596 2,007,288
212,557 553,758 1,728,639 1,289,596 2,007,288
771,026 828,495 763,286 816,104 822,556
212,557 553,758 1,728,639 1,289,596 2,007,288
558,469 274,737 (965,353) (473,492) (1,184,732)
412.1000 USE OF MONEY & PROP Investment Earnings 32,544 23,231 1,500 15,000 5,000 32,544 23,231 1,500 15,000 5,000
409.5080 SRVC & FEE Developer Fees 50,891 101,279 71,779 203,284 112,664 50,891 101,279 71,779 203,284 112,664
83,435 124,510 73,279 218,284 117,664
680.1176 CAPITAL PROJECTS Water Master Plan - 98,417 150,000 151,583 - - 98,417 150,000 151,583 -
900.182 TRSF OUT Water Debt Service 87,075 87,075 87,075 150,000 150,000 900.261 TRSF OUT Water Capital Projects 205,061 79,132 175,000 - 170,868 900.265 TRSF OUT Facilities Capital Projects - - - - 111,462 292,136 166,207 262,075 150,000 432,330
292,136 264,624 412,075 301,583 432,330
292,136 264,624 412,075 301,583 432,330
292,136 264,624 412,075 301,583 432,330
83,435 124,510 73,279 218,284 117,664
292,136 264,624 412,075 301,583 432,330
(208,701) (140,114) (338,796) (83,299) (314,666)
412.1000 USE OF MONEY & PROP Investment Earnings 28,897 9,497 1,500 3,000 1,500 28,897 9,497 1,500 3,000 1,500
409.5080 SRVC & FEE Developer Fees 44,867 6,775 17,992 7,396 23,182 44,867 6,775 17,992 7,396 23,182
73,765 16,272 19,492 10,396 24,682
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 709 - Transportation
Department Total: 70 - Public Works
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 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
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
Department: 70 - Public Works
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
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 56

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
640.1020 SERVICES Contractual 2,460 - 60,000 60,000 -
2,460 - 60,000 60,000 -
900.183 TRSF OUT Sewer Debt Service - 99,999 30,000 30,000 - 900.262 TRSF OUT Sewer Capital Projects 508,448 - - - - 508,448 99,999 30,000 30,000 -
510,908 99,999 90,000 90,000 -
510,908 99,999 90,000 90,000 -
510,908 99,999 90,000 90,000 -
73,765 16,272 19,492 10,396 24,682
510,908 99,999 90,000 90,000 -
(437,143) (83,727) (70,508) (79,604) 24,682
412.1000 USE OF MONEY & PROP Investment Earnings 1,623 50 100 3,000 1,000 1,623 50 100 3,000 1,000
409.5080 SRVC & FEE Developer Fees 129,585 18,005 28,723 363,202 260,008 129,585 18,005 28,723 363,202 260,008
800.203 TRSF IN Transportation - 13,928 - - -
- 13,928 - - -
131,208 31,983 28,823 366,202 261,008
640.1010 SERVICES Professional & Technical (2,500) - - - - (2,500) - - - -
680.1300 CAPITAL PROJECTS Solar Lights - - - 35,000 35,000 - - - 35,000 35,000
900.185 TRSF OUT Financing Authority Debt Service 148,393 - 149,508 149,508 145,101 900.260 TRSF OUT Transportation Capital Projects 39,000 1,000,000 100,000 - - 187,393 1,000,000 249,508 149,508 145,101
184,893 1,000,000 249,508 184,508 180,101
184,893 1,000,000 249,508 184,508 180,101
184,893 1,000,000 249,508 184,508 180,101
131,208 31,983 28,823 366,202 261,008
184,893 1,000,000 249,508 184,508 180,101
(53,685) (968,017) (220,685) 181,694 80,907
412.1000 USE OF MONEY & PROP Investment Earnings 8,826 10,736 1,500 12,500 8,000 8,826 10,736 1,500 12,500 8,000
409.5080 SRVC & FEE Developer Fees 64,581 113,028 101,977 168,055 75,663 64,581 113,028 101,977 168,055 75,663
73,407 123,765 103,477 180,555 83,663
690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 28,276 - - - - 28,276 - - -
900.265 TRSF OUT Facilities Capital Projects - 46,585 - - 350,000 - 46,585 - - 350,000
- 74,861 - - 350,000
- 74,861 - - 350,000
- 74,861 - - 350,000
73,407 123,765 103,477 180,555 83,663
- 74,861 - - 350,000
73,407 48,904 103,477 180,555 (266,337)
411.1180 FINES Park In Lieu Fees 25,811 36,466 31,450 60,169 40,885 Division: 705 - Sewer Collection
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund EXPENSE Total: 251 - Sewer Impact Fees
Fund Total: 251 - Sewer Impact Fees
Fund: 252 - Transportation Impact Fees

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: 705 - Sewer Collection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 251 - Sewer Impact Fees
Department: 70 - Public Works
Division: 721 - Impact Fees
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Fund EXPENSE Total: 252 - Transportation Impact Fees
Fund Total: 252 - Transportation Impact Fees
Fund: 253 - Police Impact Fees

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 721 - Impact Fees
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 252 - Transportation Impact Fees
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 000 - Non-divisional
Department Total: 70 - Public Works
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 000 - Non-divisional
Fines & Forfeit - Fines & Forfeitures
EXPENSES Total
Fund REVENUE Total: 253 - Police Impact Fees
Fund EXPENSE Total: 253 - Police Impact Fees
Fund Total: 253 - Police Impact Fees
Fund: 254 - Parks Impact Fees

REVENUES
57

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
25,811 36,466 31,450 60,169 40,885
412.1000 USE OF MONEY & PROP Investment Earnings 3,678 3,210 1,500 1,500 1,500 3,678 3,210 1,500 1,500 1,500
29,489 39,676 32,950 61,669 42,385
680.9000 CAPITAL PROJECTS Other Projects - 12,020 65,000 - 38,424 - 12,020 65,000 - 38,424
900.265 TRSF OUT Facilities Capital Projects - 83,305 - - - - 83,305 - - -
- 95,325 65,000 - 38,424
- 95,325 65,000 - 38,424
- 95,325 65,000 - 38,424
29,489 39,676 32,950 61,669 42,385
- 95,325 65,000 - 38,424
29,489 (55,649) (32,050) 61,669 3,961
412.1000 USE OF MONEY & PROP Investment Earnings 833 960 750 2,500 1,000 833 960 750 2,500 1,000
409.5080 SRVC & FEE Developer Fees 4,606 9,861 15,409 147,091 47,310 4,606 9,861 15,409 147,091 47,310
415.1060 OTH FIN SOURCES Sale of City Dirt 100 - 100 100 100 100 - 100 100 100
5,540 10,821 16,259 149,691 48,410
900.265 TRSF OUT Facilities Capital Projects - - - - 220,000 - - - - 220,000
- - - - 220,000
- - - - 220,000
- - - - 220,000
5,540 10,821 16,259 149,691 48,410
- - - - 220,000
5,540 10,821 16,259 149,691 (171,590)
412.1000 USE OF MONEY & PROP Investment Earnings 42,827 24,775 2,000 24,775 10,000 42,827 24,775 2,000 24,775 10,000
409.4080 SRVC & FEE Impact Fees - Single Family 71,365 147,706 133,407 219,833 99,286 409.4090 SRVC & FEE Impact Fees - Commercial 2,219 605 408 1,468 408 409.4100 SRVC & FEE Impact Fees - Multiple Family 11,134 - - - - 84,718 148,311 133,815 221,301 99,694
127,545 173,086 135,815 246,076 109,694
900.265 TRSF OUT Facilities Capital Projects 582,894 - - - - 900.320 TRSF OUT Ambulance - - - - 66,100
582,894 - - - 66,100
582,894 - - - 66,100
582,894 - - - 66,100
582,894 - - - 66,100
127,545 173,086 135,815 246,076 109,694
582,894 - - - 66,100
(455,349) 173,086 135,815 246,076 43,594
403.1010 SALES TAX Sales & Use Tax 3,391,384 3,383,362 3,510,000 3,510,000 3,510,000 3,391,384 3,383,362 3,510,000 3,510,000 3,510,000
Account Classification Total: Fines & Forfeit - Fines & Forfeitures Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property REVENUES Total

EXPENSES
Division Total: 721 - Impact Fees
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 254 - Parks Impact Fees
Fund EXPENSE Total: 254 - Parks Impact Fees
Fund Total: 254 - Parks Impact Fees
Department: 70 - Public Works
Division: 721 - Impact Fees
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Other - Other Financing Sources
Account Classification Total: Other - Other Financing Sources REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
Fund: 255 - Strom Drain Impact Fee

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges Fund EXPENSE Total: 255 - Strom Drain Impact Fee
Fund Total: 255 - Strom Drain Impact Fee
Fund: 256 - Fire Impact Fees

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: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 255 - Strom Drain Impact Fee
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 721 - Impact Fees
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 256 - Fire Impact Fees
Service Charges - Services Charges
Account Classification Total: Service Charges - Services Charges REVENUES Total

EXPENSES
Department: 60 - Fire
Division: 721 - Impact Fees
Fund EXPENSE Total: 256 - Fire Impact Fees
Fund Total: 256 - Fire Impact Fees
Fund: 301 - Public Safety Sales Tax

REVENUES
Taxes - Taxes
58 Account Classification Total: Taxes - Taxes

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 108,090 101,115 85,000 90,000 60,000 108,090 101,115 85,000 90,000 60,000
414.1210 MISC Other Reimbursement - 20,995 - 48,342 -
- 20,995 - 48,342 -
800.322 TRSF IN State fire - - - 462,030 -
- - - 462,030 -
3,499,474 3,505,472 3,595,000 4,110,372 3,570,000
600.1010 EMP SRV Regular Salaries 909,407 892,711 1,035,510 1,118,295 1,211,609 600.1015 EMP SRV Buy back Salaries 7,154 18,656 8,668 9,102 9,557 600.1030 EMP SRV Overtime 140,290 122,989 85,000 90,000 90,000 600.1050 EMP SRV Standby 1,100 - - - -
600.1060 EMP SRV Holiday 44,487 43,431 32,000 32,000 32,000 600.1080 EMP SRV PERS 130,794 134,215 148,683 157,837 169,414 600.1081 EMP SRV PERS Unfunded Liability 35,266 95,853 63,625 66,583 72,233 600.1100 EMP SRV Medicare 15,739 15,648 15,184 16,264 17,582 600.1110 EMP SRV Disability/Life Insurance 23,679 23,515 24,088 25,799 27,886 600.1120 EMP SRV Health/Dental/Vision Insurance 185,875 203,577 220,002 220,002 220,002 600.1130 EMP SRV Worker's Compensation 52,116 94,443 84,581 84,581 89,716 600.1140 EMP SRV Unemployment Insurance 2,518 4,395 3,614 3,614 3,489 600.1170 EMP SRV Uniform Allowance 7,655 10,394 11,770 13,860 13,860 1,556,080 1,659,827 1,732,725 1,837,937 1,957,348
610.1010 SUPPLIES Office Supplies - - 850 850 850
610.1020 SUPPLIES Operating Supplies 7,661 1,359 7,000 7,000 7,000 610.1030 SUPPLIES Lubricant & Fuels 49,243 43,240 50,000 50,000 50,000 630.1010 COMMUNICATION Telephone - - 250 250 250
630.1020 COMMUNICATION Cellphone 2,016 2,065 3,500 3,500 3,500 630.1030 COMMUNICATION Internet 11,085 11,358 11,000 11,000 11,000 640.1010 SERVICES Professional & Technical 6,973 (943) 4,500 4,500 4,500 650.1010 TRAINING Travel & Conference - - 500 500 500
650.1020 TRAINING Training & Vocational 1,378 975 2,750 2,750 3,000 670.1030 MAINTENANCE Equipment Maintenance 1,990 2,069 26,151 2,151 2,238 670.1040 MAINTENANCE Vehicle Maintenance 62,457 13,597 13,228 15,323 12,583 142,801 73,720 119,729 97,824 95,421
710.2050 PRINCIPAL Vehicles 144,451 145,255 132,415 152,014 90,891 710.2073 PRINCIPAL Tasers 28,430 29,567 30,750 30,750 31,980 710.2075 PRINCIPAL Camera - - - 24,000 24,000
172,880 174,822 163,165 206,764 146,871
720.2050 INTEREST Vehicles 34,067 33,353 29,775 27,487 24,976 34,067 33,353 29,775 27,487 24,976
605.1010 ALLOC COSTS Liability Insurance 31,273 42,489 53,208 53,208 51,145 605.1020 ALLOC COSTS Property & Fire Insurance 15,897 25,944 26,426 26,426 29,550 605.1030 ALLOC COSTS Auto Insurance 10,650 10,650 28,035 28,035 48,640 605.1040 ALLOC COSTS Risk Management 10,424 12,525 14,229 14,229 16,480 68,244 91,608 121,898 121,898 145,815
730.1040 CAPITAL OUTLAY Vehicles - - - - -
730.1070 CAPITAL OUTLAY Machinery and Equipment 16,123 - - - - 16,123 - - - -
1,990,196 2,033,331 2,167,292 2,291,910 2,370,431
600.1010 EMP SRV Regular Salaries 95,578 66,677 99,700 112,288 117,908 600.1015 EMP SRV Buy back Salaries 2,893 3,007 3,467 3,641 3,823 600.1030 EMP SRV Overtime 19,359 5,183 15,000 15,000 15,000 600.1050 EMP SRV Standby 1,804 1,961 2,000 2,000 2,000
600.1060 EMP SRV Holiday 4,161 4,069 4,500 4,500 4,500
600.1080 EMP SRV PERS 13,370 9,872 13,568 14,911 15,568 600.1081 EMP SRV PERS Unfunded Liability - 488 952 1,018 1,037 600.1100 EMP SRV Medicare 1,736 1,178 1,461 1,605 1,685 600.1110 EMP SRV Disability/Life Insurance 2,318 2,318 2,318 2,546 2,672 600.1120 EMP SRV Health/Dental/Vision Insurance 21,007 14,035 20,000 20,000 20,000 600.1130 EMP SRV Worker's Compensation 7,445 7,265 7,689 7,689 8,156 600.1140 EMP SRV Unemployment Insurance 360 338 329 329 317 Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Account Classification Total: Transfers - Transfers
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 Employee Service - Employee Services
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 502 - Patrol
Division: 503 - Investigative
59

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
600.1170 EMP SRV Uniform Allowance 1,070 872 1,070 1,260 1,260 171,100 117,261 172,054 186,787 193,926
605.1010 ALLOC COSTS Liability Insurance 4,647 4,147 4,805 4,805 4,750 605.1020 ALLOC COSTS Property & Fire Insurance 2,362 2,532 2,387 2,387 2,745 605.1030 ALLOC COSTS Auto Insurance - - 4,005 4,005 1,280 605.1040 ALLOC COSTS Risk Management 1,549 1,222 1,285 1,285 1,531 8,558 7,901 12,482 12,482 10,306
179,658 125,162 184,536 199,269 204,232
600.1010 EMP SRV Regular Salaries 94,685 109,208 118,896 128,467 138,029 600.1015 EMP SRV Buy back Salaries 967 - 2,205 2,315 2,431 600.1030 EMP SRV Overtime 5,283 10,584 3,000 10,000 10,000 600.1060 EMP SRV Holiday 4,770 5,577 3,000 3,000 3,000
600.1080 EMP SRV PERS 10,978 12,729 12,685 13,484 14,374 600.1081 EMP SRV PERS Unfunded Liability 8,720 18,918 25,945 27,756 27,291 600.1100 EMP SRV Medicare 1,486 1,823 1,745 1,849 1,986 600.1110 EMP SRV Disability/Life Insurance 2,543 2,590 2,769 2,933 3,151 600.1120 EMP SRV Health/Dental/Vision Insurance 37,166 40,377 40,000 40,000 40,000 600.1130 EMP SRV Worker's Compensation 1,193 1,165 1,233 1,233 1,307 600.1140 EMP SRV Unemployment Insurance 719 676 657 657 634 600.1170 EMP SRV Uniform Allowance 750 1,240 1,500 1,500 1,500 169,259 204,887 213,635 233,194 243,703
605.1010 ALLOC COSTS Liability Insurance 4,854 4,800 5,661 5,661 5,898 605.1020 ALLOC COSTS Property & Fire Insurance 2,467 2,931 2,812 2,812 3,408 605.1040 ALLOC COSTS Risk Management 1,618 1,415 1,514 1,514 1,901 8,939 9,146 9,987 9,987 11,207
178,198 214,033 223,622 243,181 254,910
2,348,052 2,372,526 2,575,450 2,734,360 2,829,573
600.1010 EMP SRV Regular Salaries 429,467 268,113 336,637 350,527 388,225 600.1015 EMP SRV Buy back Salaries 3,170 38,479 4,002 2,279 2,393 600.1030 EMP SRV Overtime 108,671 81,696 87,027 87,743 92,500 600.1080 EMP SRV PERS 61,484 46,805 44,625 45,578 51,777 600.1081 EMP SRV PERS Unfunded Liability 38,297 37,867 46,354 48,222 55,153 600.1100 EMP SRV Medicare 7,640 5,983 4,960 5,058 5,555 600.1110 EMP SRV Disability/Life Insurance 9,774 10,210 7,868 8,024 8,810 600.1120 EMP SRV Health/Dental/Vision Insurance 103,418 69,403 100,001 100,001 100,001 600.1130 EMP SRV Worker's Compensation 41,175 66,964 70,876 70,876 75,179 600.1140 EMP SRV Unemployment Insurance 1,079 1,690 1,643 1,643 1,586 600.1170 EMP SRV Uniform Allowance 3,326 4,191 6,300 7,560 6,300 600.1190 EMP SRV Stipends - - - - -
600.1210 EMP SRV Physical Examination - - 3,000 4,000 4,000 807,500 631,400 713,293 731,511 791,479
610.1060 SUPPLIES Safety Equipment & Supplies 59,006 70,810 95,000 95,000 95,000 620.1010 UTILITIES Electric 12,154 16,528 18,450 20,450 20,450 620.1020 UTILITIES Gas 1,538 1,579 1,750 1,988 2,088
640.1020 SERVICES Contractual 386 555 560 25,612 560
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 360 53 2,415 2,415 2,415 73,443 89,526 118,175 145,465 120,513
605.1010 ALLOC COSTS Liability Insurance 11,959 19,954 25,212 25,212 22,956 605.1020 ALLOC COSTS Property & Fire Insurance 6,079 12,184 12,522 12,522 13,264 605.1040 ALLOC COSTS Risk Management 3,986 5,882 6,742 6,742 7,397 22,024 38,020 44,476 44,476 43,617
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles - - 61,521 462,030 - - - 61,521 462,030 -
900.185 TRSF OUT Financing Authority Debt Service 5,830 6,186 6,559 6,559 6,951 5,830 6,186 6,559 6,559 6,951
908,797 765,132 944,024 1,390,041 962,560
908,797 765,132 944,024 1,390,041 962,560
3,256,849 3,137,658 3,519,474 4,124,401 3,792,133
3,499,474 3,505,472 3,595,000 4,110,372 3,570,000
3,256,849 3,137,658 3,519,474 4,124,401 3,792,133
242,625 367,813 75,526 (14,029) (222,133)
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
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
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
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
60 Fund: 302 - State (COPS) Program Fund

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
412.1000 USE OF MONEY & PROP Investment Earnings 5,634 4,972 - - - 5,634 4,972 - - -
413.1170 INTERGOVT L E Tech State Grant 186,159 194,663 185,000 185,000 185,000 186,159 194,663 185,000 185,000 185,000
191,793 199,636 185,000 185,000 185,000
600.1010 EMP SRV Regular Salaries 93,035 90,681 99,700 109,437 114,915 600.1015 EMP SRV Buy back Salaries - - 3,467 3,641 3,823 600.1030 EMP SRV Overtime 6,227 19,763 - 6,000 6,000
600.1060 EMP SRV Holiday 4,681 4,161 - 2,000 2,000
600.1080 EMP SRV PERS 7,034 20,166 18,265 19,178 20,171 600.1081 EMP SRV PERS Unfunded Liability 34,305 44,395 54,456 57,180 62,020 600.1100 EMP SRV Medicare 1,528 1,653 1,461 1,536 1,612 600.1110 EMP SRV Disability/Life Insurance 2,318 2,318 2,318 2,437 2,557 600.1120 EMP SRV Health/Dental/Vision Insurance 20,993 20,188 20,000 20,000 20,000 600.1170 EMP SRV Uniform Allowance 1,070 1,260 1,070 1,260 1,260 171,191 204,585 200,737 222,669 234,358
171,191 204,585 200,737 222,669 234,358
171,191 204,585 200,737 222,669 234,358
171,191 204,585 200,737 222,669 234,358
191,793 199,636 185,000 185,000 185,000
171,191 204,585 200,737 222,669 234,358
20,603 (4,949) (15,737) (37,669) (49,358)
412.1000 USE OF MONEY & PROP Investment Earnings 3 11 - - - 3 11 - - -
413.1180 INTERGOVT JAG Grant 13,490 - - - -
13,490 - - - -
13,493 11 - - -
610.1060 SUPPLIES Safety Equipment & Supplies 13,247 - - - - 13,247 - - - -
13,247 - - - -
13,247 - - - -
13,247 - - - -
13,493 11 - - -
13,247 - - - -
247 11 - - -
413.1160 INTERGOVT P.O.S.T Reimbursements 16,372 17,836 - 20,000 20,000 16,372 17,836 - 20,000 20,000
16,372 17,836 - 20,000 20,000
650.1020 TRAINING Training & Vocational 24,830 17,836 - 20,000 20,000 24,830 17,836 - 20,000 20,000
24,830 17,836 - 20,000 20,000
24,830 17,836 - 20,000 20,000
24,830 17,836 - 20,000 20,000
16,372 17,836 - 20,000 20,000
24,830 17,836 - 20,000 20,000
(8,459) - - - -
413.1190 INTERGOVT Other Grant - - - - -
- - - - -
REVENUES Total

EXPENSES
Department: 50 - Police
Division: 502 - Patrol
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services

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

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Division Total: 502 - Patrol
Department Total: 50 - Police
EXPENSES Total
Fund REVENUE Total: 302 - State (COPS) Program Fund
Fund EXPENSE Total: 302 - State (COPS) Program Fund
Fund Total: 302 - State (COPS) Program Fund
Division Total: 000 - Non-divisional
Department Total: 50 - Police
EXPENSES Total
Fund REVENUE Total: 303 - Byrnes Justice Assistance
Fund EXPENSE Total: 303 - Byrnes Justice Assistance
Fund 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 Department: 50 - Police
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 000 - Non-divisional
Department Total: 50 - Police
Fund: 305 - Post Training Revolving

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

EXPENSES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental EXPENSES Total
Fund REVENUE Total: 305 - Post Training Revolving
Fund EXPENSE Total: 305 - Post Training Revolving
Fund Total: 305 - Post Training Revolving
Fund: 322 - State Fire Suppression Reimb

REVENUES
61

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
414.1010 MISC Other Miscellaneous Revenue (6,773) - - 250 - 414.1190 MISC State Mutual Aid Reimbursement 22,595 108,701 - 110,008 - 425.1000 DONATION Donation 310,454 10,025 285,000 285,030 - 326,276 118,726 285,000 395,288 -
326,276 118,726 285,000 395,288 -
610.1060 SUPPLIES Safety Equipment & Supplies 58,111 - - 35,137 - 690.1155 SPC DEPT EXP Grant 12,902 - - - -
690.1156 SPC DEPT EXP Fire Safety Improvement Grant - - 5,000 5,000 5,000 71,013 - 5,000 40,137 5,000
730.1040 CAPITAL OUTLAY Vehicles 246,341 110,760 - - -
730.1050 CAPITAL OUTLAY Trucks and Other Heavy Vehicles 9,290 240,498 285,000 285,000 - 730.1070 CAPITAL OUTLAY Machinery and Equipment 46,702 10,850 - - - 302,333 362,109 285,000 285,000 -
900.301 TRSF OUT Public Safety Sales Tax - - - 462,030 - - - - 462,030 -
373,345 362,109 290,000 787,167 5,000
373,345 362,109 290,000 787,167 5,000
373,345 362,109 290,000 787,167 5,000
326,276 118,726 285,000 395,288 -
373,345 362,109 290,000 787,167 5,000
(47,069) (243,383) (5,000) (391,879) (5,000)
414.1010 MISC Other Miscellaneous Revenue 25,854 33,321 - 20,000 20,000 25,854 33,321 - 20,000 20,000
25,854 33,321 - 20,000 20,000
650.1040 TRAINING Training Class Expense - 44 - - -
- 44 - - -
- 44 - - -
- 44 - - -
- 44 - - -
25,854 33,321 - 20,000 20,000
- 44 - - -
25,854 33,277 - 20,000 20,000
413.1190 INTERGOVT Other Grant - 247,429 300,000 300,000 300,000 - 247,429 300,000 300,000 300,000
- 247,429 300,000 300,000 300,000
600.1010 EMP SRV Regular Salaries - 77,714 129,554 121,055 148,570 600.1030 EMP SRV Overtime - 51,042 76,292 60,000 60,000 600.1080 EMP SRV PERS - 5,734 10,312 9,636 11,781
600.1081 EMP SRV PERS Unfunded Liability - - 622 586 654 600.1100 EMP SRV Medicare - 1,830 1,933 1,811 2,209
600.1110 EMP SRV Disability/Life Insurance - 1,832 3,066 2,872 3,503 600.1120 EMP SRV Health/Dental/Vision Insurance - 30,285 60,001 53,870 60,001 600.1130 EMP SRV Worker's Compensation - 1,014 - - -
600.1140 EMP SRV Unemployment Insurance - 40,178 - - -
600.1170 EMP SRV Uniform Allowance - 2,006 3,780 3,780 3,780 600.1210 EMP SRV Physical Examination - 4,201 - 1,600 1,600 - 215,836 285,560 255,210 292,098
610.1060 SUPPLIES Safety Equipment & Supplies - 1,339 - - - 650.1020 TRAINING Training & Vocational - 82 - 250 4,000 - 1,421 - 250 4,000
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 601 - Ambulance
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 322 - State Fire Suppression Reimb
Department: 60 - Fire
Division: 601 - Ambulance
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay REVENUES Total

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

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

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

EXPENSES
Division Total: 603 - Fire Services
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 323 - Fire/EMS Training
Fund EXPENSE Total: 323 - Fire/EMS Training
Fund Total: 323 - Fire/EMS Training
Allocated Costs - Allocated Costs
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 62

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
605.1010 ALLOC COSTS Liability Insurance - 15,835 - - - 605.1020 ALLOC COSTS Property & Fire Insurance - 9,669 - - - 605.1040 ALLOC COSTS Risk Management - 4,668 - - -
- 30,172 - - -
- 247,428 285,560 255,460 296,098
- 247,428 285,560 255,460 296,098
- 247,428 285,560 255,460 296,098
- 247,429 300,000 300,000 300,000
- 247,428 285,560 255,460 296,098
- 1 14,440 44,540 3,902
412.1000 USE OF MONEY & PROP Investment Earnings 10,665 2,802 1,500 3,300 100 10,665 2,802 1,500 3,300 100
426.2002 PRINCIPAL 99-HOME-365 - - - 400 400
426.2003 PRINCIPAL 00-HOME-0484 - - - 500 1,000
426.2005 PRINCIPAL 02-HOME-0579 - - 2,000 2,800 2,400
426.2010 PRINCIPAL 09-HOME-6200 - - - 7,500 12,000
427.2011 INTEREST 11-HOME-6989 255,164 255,164 - - -
255,164 255,164 2,000 11,200 15,800
265,829 257,966 3,500 14,500 15,900
700.1010 STATE GRANT General Administration - - 1,200 1,200 16,870 700.1020 STATE GRANT Activity Delivery 46,466 - 2,400 2,400 4,745 700.1030 STATE GRANT Loans - - 20,000 20,000 73,000
46,466 - 23,600 23,600 94,615
900.101 TRSF OUT General Fund 3,792 3,110 390 725 795
3,792 3,110 390 725 795
50,258 3,110 23,990 24,325 95,410
50,258 3,110 23,990 24,325 95,410
50,258 3,110 23,990 24,325 95,410
265,829 257,966 3,500 14,500 15,900
50,258 3,110 23,990 24,325 95,410
215,571 254,856 (20,490) (9,825) (79,510)
412.1000 USE OF MONEY & PROP Investment Earnings 6,532 5,122 4,545 4,545 4,590 6,532 5,122 4,545 4,545 4,590
426.4002 PRINCIPAL 06-CALHOME--228 - - - 34,000 -
- - - 34,000 -
6,532 5,122 4,545 38,545 4,590
700.1010 STATE GRANT General Administration 350 2,001 500 500 500 700.1020 STATE GRANT Activity Delivery 1,390 7,484 - - - 700.1030 STATE GRANT Loans - - 3,000 - -
700.1040 STATE GRANT Housing Rehabilitation LOANS - - 30,000 - - 1,740 9,485 33,500 500 500
900.101 TRSF OUT General Fund 3,478 1,262 - 1,928 230
900.206 TRSF OUT Housing - - 227 - -
3,478 1,262 227 1,928 230
5,218 10,747 33,727 2,428 730
5,218 10,747 33,727 2,428 730
5,218 10,747 33,727 2,428 730
6,532 5,122 4,545 38,545 4,590
5,218 10,747 33,727 2,428 730
1,314 (5,625) (29,182) 36,117 3,860
412.1000 USE OF MONEY & PROP Investment Earnings 30,686 33,502 20,000 20,000 10,000 30,686 33,502 20,000 20,000 10,000
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 603 - Fire Services
Department Total: 60 - Fire
EXPENSES Total
Fund REVENUE Total: 324 - EMS Enhancement Fund
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
Fund EXPENSE Total: 324 - EMS Enhancement Fund
Fund Total: 324 - EMS Enhancement Fund
Fund: 401 - HOME

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

REVENUES
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
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Transfer - Transfer
Account Classification Total: Transfer - Transfer
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
Fund: 403 - CDBG

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 402 - CAL-HOME
Fund EXPENSE Total: 402 - CAL-HOME
Fund Total: 402 - CAL-HOME
63

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
426.3000 PRINCIPAL DINUBA PI - CDBG - - - 6,000 -
426.3004 PRINCIPAL 87-STBG-226 - - - 2,000 -
426.3005 PRINCIPAL 89-STBG-359 - - 1,200 5,000 5,000
426.3012 PRINCIPAL 00-STBG-1474 - - - 39,224 -
426.3013 PRINCIPAL 01-STBG-1578 - - - 22,288 -
426.3015 PRINCIPAL 03-STBG-1813 - - - 21,595 -
426.3018 PRINCIPAL 08-STBG-4842 - - 3,612 68,943 1,806
426.3026 PRINCIPAL 2021-CDBG-HA-6&7 - - 3,600 2,000 -
- - 8,412 167,050 6,806
800.418 TRSF IN 2018 CDBG 1 - - - -
800.422 TRSF IN 2020-CDBG-CV1-00014 1,477 - - - -
1,478 - - - -
32,163 33,502 28,412 187,050 16,806
700.1010 STATE GRANT General Administration 2,616 2,790 22,800 20,000 15,000 700.1020 STATE GRANT Activity Delivery 1,311 1,691 - - - 700.1130 STATE GRANT Sewer Lateral Program 9,250 12,407 - - 20,000 13,177 16,889 22,800 20,000 35,000
680.1284 CAPITAL PROJECTS Rosanne Vuich Park - 10,420 357,200 500,000 339,580 680.1299 CAPITAL PROJECTS Sportsplex Improvements - - - 175,000 - - 10,420 357,200 675,000 339,580
900.423 TRSF OUT 2020-CDBG-CV2-3-00056 - 1 - - -
- 1 - - -
13,177 27,309 380,000 695,000 374,580
13,177 27,309 380,000 695,000 374,580
13,177 27,309 380,000 695,000 374,580
32,163 33,502 28,412 187,050 16,806
13,177 27,309 380,000 695,000 374,580
18,986 6,192 (351,588) (507,950) (357,774)
413.1060 INTERGOVT State Grants 214,505 - 450,368 938 - 214,505 - 450,368 938 -
214,505 - 450,368 938 -
799.1100 MISCELLANEOUS Uncollectible Accounts Expense - - - - - - - - - -
700.1010 STATE GRANT General Administration - - 6,875 - - 700.1020 STATE GRANT Activity Delivery 41,699 - 2,301 - - 700.1030 STATE GRANT Loans - - 242,451 - -
700.1035 STATE GRANT Grants 1,299 - - - -
700.1040 STATE GRANT Housing Rehabilitation LOANS - - 24,505 - - 42,998 - 276,132 - -
42,998 - 276,132 - -
42,998 - 276,132 - -
42,998 - 276,132 - -
214,505 - 450,368 938 -
42,998 - 276,132 - -
171,507 - 174,236 938 -
413.1060 INTERGOVT State Grants 47,055 - 692,224 2,916 636,421 47,055 - 692,224 2,916 636,421
47,055 - 692,224 2,916 636,421
700.1010 STATE GRANT General Administration 1,948 - 1,944 - 972 700.1020 STATE GRANT Activity Delivery 9,295 - 94,786 - 94,786 Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfer - Transfer
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
Fund: 419 - 2018-HOME-12599

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

EXPENSES
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
Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 419 - 2018-HOME-12599
Fund EXPENSE Total: 419 - 2018-HOME-12599
Fund Total: 419 - 2018-HOME-12599
Department: 70 - Public Works
Division: 722 - Housing
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Fund: 421 - 2019-HOME-14967

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

EXPENSES
64

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
700.1030 STATE GRANT Loans - - 319,069 - 319,069
700.1035 STATE GRANT Grants 5,000 - - - -
700.1040 STATE GRANT Housing Rehabilitation LOANS - - 225,622 - 220,622 16,243 - 641,421 - 635,449
16,243 - 641,421 - 635,449
16,243 - 641,421 - 635,449
16,243 - 641,421 - 635,449
47,055 - 692,224 2,916 636,421
16,243 - 641,421 - 635,449
30,812 - 50,803 2,916 972
900.403 TRSF OUT CDBG 1,477 - - - -
1,477 - - - -
1,477 - - - -
1,477 - - - -
1,477 - - - -
1,477 - - - -
(1,477) - - - -
413.1060 INTERGOVT State Grants 46,721 - - - -
46,721 - - - -
800.403 TRSF IN CDBG - 1 - - -
- 1 - - -
46,721 1 - - -
700.1010 STATE GRANT General Administration 2,105 - - - - 700.1100 STATE GRANT Business Assistance 42,507 - - - - 700.1110 STATE GRANT Subsistence Payments 2,303 - - - - 46,916 - - - -
46,916 - - - -
46,916 - - - -
46,916 - - - -
46,721 1 - - -
46,916 - - - -
(194) 1 - - -
413.1060 INTERGOVT State Grants 230,897 - - - -
230,897 - - - -
230,897 - - - -
230,897 - - - -
230,897 - - - -
413.1060 INTERGOVT State Grants 689,249 375,336 114,544 79,535 - 689,249 375,336 114,544 79,535 -
689,249 375,336 114,544 79,535 -
700.1010 STATE GRANT General Administration 33,644 31,097 20,909 19,463 - 700.1020 STATE GRANT Activity Delivery 76,823 31,470 12,365 2,679 - 700.1030 STATE GRANT Loans - - 24,600 - -
700.1035 STATE GRANT Grants 12,063 67,345 - - -
700.1040 STATE GRANT Housing Rehabilitation LOANS - - 17,670 - - 700.1120 STATE GRANT S. El Monte Revitalization Plan 165,395 17,000 39,000 57,393 - 287,925 146,911 114,544 79,535 -
Account Classification Total: State Grant - State EDBG Grant Division Total: 722 - Housing
Department Total: 70 - Public Works
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: 421 - 2019-HOME-14967
Fund EXPENSE Total: 421 - 2019-HOME-14967
Fund Total: 421 - 2019-HOME-14967
Fund: 422 - 2020-CDBG-CV1-00014 closed

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

EXPENSES
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
Fund: 423 - 2020-CDBG-CV2-3-00056

REVENUES
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
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: 425 - 2021-CDBG-HA-6&7

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

EXPENSES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total
Fund REVENUE Total: 424 - 2020-PLHA-15150/15984
Fund EXPENSE Total: 424 - 2020-PLHA-15150/15984
Fund Total: 424 - 2020-PLHA-15150/15984
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant 65

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
287,925 146,911 114,544 79,535 -
287,925 146,911 114,544 79,535 -
287,925 146,911 114,544 79,535 -
689,249 375,336 114,544 79,535 -
287,925 146,911 114,544 79,535 -
401,324 228,425 - - -
413.1060 INTERGOVT State Grants 66,124 209,855 266,000 224,020 - 66,124 209,855 266,000 224,020 -
66,124 209,855 266,000 224,020 -
600.1010 EMP SRV Regular Salaries - 26,698 27,637 28,992 31,910 600.1020 EMP SRV Part Time Salaries 11,338 15,987 25,740 26,819 27,716 600.1080 EMP SRV PERS 711 1,905 2,200 2,308 2,531
600.1081 EMP SRV PERS Unfunded Liability - 42 130 125 138 600.1090 EMP SRV Social Security 103 991 1,596 1,663 1,719 600.1100 EMP SRV Medicare 164 605 774 809 864
600.1110 EMP SRV Disability/Life Insurance - 16 636 667 734 600.1120 EMP SRV Health/Dental/Vision Insurance - 9,690 10,000 10,000 10,000 12,317 55,933 68,713 71,383 75,612
610.1020 SUPPLIES Operating Supplies 1,980 10,940 12,000 5,000 2,000 690.1170 SPC DEPT EXP Senior Citizens Meals 46,390 128,414 174,000 150,000 44,702 48,370 139,355 186,000 155,000 46,702
700.1010 STATE GRANT General Administration 5,438 9,313 8,000 12,450 6,533 5,438 9,313 8,000 12,450 6,533
900.101 TRSF OUT General Fund - - - - -
- - - - -
66,124 204,601 262,713 238,833 128,847
66,124 204,601 262,713 238,833 128,847
66,124 204,601 262,713 238,833 128,847
66,124 209,855 266,000 224,020 -
66,124 204,601 262,713 238,833 128,847
- 5,254 3,287 (14,813) (128,847)
413.1060 INTERGOVT State Grants 803 615,675 672,100 608,521 275,000 803 615,675 672,100 608,521 275,000
800.101 TRSF IN General Fund - 11,618 16,000 12,382 6,000 - 11,618 16,000 12,382 6,000
803 627,293 688,100 620,903 281,000
700.1010 STATE GRANT General Administration 803 11,618 16,000 12,382 6,000 700.1020 STATE GRANT Activity Delivery - 61,842 61,100 49,854 - 700.1030 STATE GRANT Loans - - 211,000 200,214 -
700.1040 STATE GRANT Housing Rehabilitation LOANS - - 400,000 358,453 275,000 803 73,460 688,100 620,903 281,000
803 73,460 688,100 620,903 281,000
803 73,460 688,100 620,903 281,000
803 73,460 688,100 620,903 281,000
803 627,293 688,100 620,903 281,000
803 73,460 688,100 620,903 281,000
(0) 553,833 - - -
413.1060 INTERGOVT State Grants - - - 3,317,650 282,350 - - - 3,317,650 282,350
- - - 3,317,650 282,350
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
Fund: 426 - 2022-CDBG-NH-00003 SrCn

REVENUES
Division Total: 722 - Housing
Department Total: 70 - Public Works
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental REVENUES Total

EXPENSES
Department: 40 - Parks & Community Services
Division: 408 - Senior Center
Fund EXPENSE Total: 426 - 2022-CDBG-NH-00003 SrCn
Fund Total: 426 - 2022-CDBG-NH-00003 SrCn
Fund: 427 - 2023-CALHOME-18021

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 408 - Senior Center
Department Total: 40 - Parks & Community Services
EXPENSES Total
Fund REVENUE Total: 426 - 2022-CDBG-NH-00003 SrCn
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: 427 - 2023-CALHOME-18021
Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
REVENUES Total

EXPENSES
Department: 70 - Public Works
Fund EXPENSE Total: 427 - 2023-CALHOME-18021
Fund Total: 427 - 2023-CALHOME-18021
Fund: 428 - 2024-CDBG-10005

REVENUES
Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental 66

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
700.1010 STATE GRANT General Administration - - - 89,250 29,750 - - - 89,250 29,750
680.1177 CAPITAL PROJECTS Sewer Master Plan - - - 28,400 252,000 680.1181 CAPITAL PROJECTS Community Sewer System
Improveme - - - 3,200,000 -
- - - 3,228,400 252,000
- - - 3,317,650 281,750
- - - 3,317,650 281,750
- - - 3,317,650 281,750
- - - 3,317,650 282,350
- - - 3,317,650 281,750
- - - - 600
400.1000 PROP TAXES Secured - Current Year 3,514,933 3,426,484 3,500,000 3,500,000 3,500,000 3,514,933 3,426,484 3,500,000 3,500,000 3,500,000
412.1417 USE OF MONEY & PROP 2015 Successor 1,318 1,339 - 1,174 - 412.1419 USE OF MONEY & PROP 2017 Successor 1 2 - 1 -
412.1421 USE OF MONEY & PROP 2024 Successor - 1,100 - 800 - 1,319 2,440 - 1,975 -
3,516,252 3,428,924 3,500,000 3,501,975 3,500,000
600.1010 EMP SRV Regular Salaries 109,623 123,695 121,211 147,044 116,334 600.1015 EMP SRV Buy back Salaries 1,504 866 4,497 5,295 3,880 600.1080 EMP SRV PERS 14,254 17,741 16,376 19,269 15,236 600.1081 EMP SRV PERS Unfunded Liability 22,189 34,947 50,039 58,865 43,524 600.1100 EMP SRV Medicare 1,599 3,946 1,796 2,113 1,667 600.1110 EMP SRV Disability/Life Insurance 2,926 2,550 2,849 3,351 2,644 600.1120 EMP SRV Health/Dental/Vision Insurance 13,412 16,255 14,200 14,200 10,600 165,506 200,000 210,968 250,137 193,885
640.1010 SERVICES Professional & Technical - - - 3,000 - 640.1020 SERVICES Contractual - 4,000 - - -
640.1040 SERVICES Fiscal Agent Fees 15,525 13,588 - 12,000 12,000 670.1040 MAINTENANCE Vehicle Maintenance 1,069 1,373 1,314 1,400 756 690.1240 SPC DEPT EXP Cost of Issuance 351,557 (4,368) - - - 368,151 14,593 1,314 16,400 12,756
710.1070 PRINCIPAL 2012 Successor - - 55,000 55,000 60,000 710.1080 PRINCIPAL 2014 Successor - - - - -
710.1090 PRINCIPAL 2015 Successor - - 835,000 835,000 870,000 710.1100 PRINCIPAL 2017 Successor (207,833) - 460,000 460,000 475,000 710.1110 PRINCIPAL 2024 Successor - - 395,000 395,000 425,000 720.1110 INTEREST 2024 Successor - 364,852 451,875 451,875 431,375 (207,833) 364,852 2,196,875 2,196,875 2,261,375
720.1070 INTEREST 2012 Successor 69,192 67,160 45,625 45,625 43,325 720.1080 INTEREST 2014 Successor 602,400 - - - -
720.1090 INTEREST 2015 Successor 454,913 415,505 345,206 345,206 311,281 720.1100 INTEREST 2017 Successor 1,081,029 855,898 597,888 597,888 579,488 2,207,534 1,338,563 988,719 988,719 934,094
740.1020 DEPRECIATION Depreciation Expense 5,188 4,431 - - - 5,188 4,431 - - -
2,538,546 1,922,438 3,397,876 3,452,131 3,402,110
2,538,546 1,922,438 3,397,876 3,452,131 3,402,110
2,538,546 1,922,438 3,397,876 3,452,131 3,402,110
3,516,252 3,428,924 3,500,000 3,501,975 3,500,000
2,538,546 1,922,438 3,397,876 3,452,131 3,402,110
977,706 1,506,486 102,124 49,844 97,890
406.1010 BUS LIC TAX Downtown / Improvement District 11,534 - - - - 11,534 - - - -
11,534 - - - -
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Fund EXPENSE Total: 428 - 2024-CDBG-10005
Fund Total: 428 - 2024-CDBG-10005
Fund: 501 - Successor Agency Recognized Obli

REVENUES
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Capital Projects - Capital Projects
Account Classification Total: Capital Projects - Capital Projects Division Total: 722 - Housing
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 428 - 2024-CDBG-10005
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 Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
EXPENSES Total
Fund REVENUE Total: 501 - Successor Agency Recognized Obli Fund EXPENSE Total: 501 - Successor Agency Recognized Obli Fund Total: 501 - Successor Agency Recognized Obli
Fund: 502 - Downtown Improvement District

REVENUES
Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Depreciation - Depreciation Expense
Account Classification Total: Depreciation - Depreciation Expense Division Total: 000 - Non-divisional
Department Total: 20 - Administration
Taxes - Taxes
Account Classification Total: Taxes - Taxes
REVENUES Total 67

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
690.1180 SPC DEPT EXP Community Promotion / Misc 7,499 - - - - 7,499 - - - -
7,499 - - - -
7,499 - - - -
7,499 - - - -
11,534 - - - -
7,499 - - - -
4,035 - - - -
416.1010 ASSESSMENT Country Club 16,092 17,995 19,175 19,175 20,100 416.1020 ASSESSMENT Peachwood 26,002 29,857 31,341 31,341 33,143 416.1030 ASSESSMENT Harvest Estate 2,535 2,181 2,207 2,207 2,235 416.1040 ASSESSMENT Marshall Acres 18,656 19,249 20,565 20,565 22,305 416.1050 ASSESSMENT Nebraska 102,120 103,045 108,828 108,828 115,073 416.1060 ASSESSMENT Tierra Vista 7,572 8,208 8,716 8,716 9,251 416.1070 ASSESSMENT Sierra Heights 17,568 17,323 17,413 17,413 17,351 416.1080 ASSESSMENT Alta Mission Estate 7,146 6,368 6,442 6,442 6,637 416.1090 ASSESSMENT Morningside I 15,061 12,496 12,258 12,258 12,370 416.1100 ASSESSMENT Morningside II 10,591 10,932 12,559 12,559 13,108 416.1110 ASSESSMENT Sugar Plum/Villagio 23,327 22,553 23,095 23,095 23,286 416.1120 ASSESSMENT Citrus Heights 2,477 2,347 2,372 2,372 2,404 416.1130 ASSESSMENT Sierra View Estates 6,373 6,857 7,269 7,269 7,815 416.1140 ASSESSMENT Parkside-Muirfiled 77,816 75,646 83,685 83,685 87,591 416.1150 ASSESSMENT Viscaya 124,652 141,442 150,268 150,268 156,286 416.1160 ASSESSMENT Stony Creek 3,329 2,997 3,417 3,417 3,703 416.1170 ASSESSMENT Lincoln Mckinley 5,272 5,481 5,791 5,791 5,761 416.1180 ASSESSMENT Parkside II & III 47,391 50,059 50,782 50,782 52,333 513,980 535,036 566,183 566,183 590,752
513,980 535,036 566,183 566,183 590,752
610.1040 SUPPLIES Repair & Maintenance Supplies - 142 400 200 200 620.1010 UTILITIES Electric 5,210 5,353 4,600 4,800 4,900 620.1030 UTILITIES Water 4,070 4,856 4,600 4,800 4,900
640.1010 SERVICES Professional & Technical 1,259 1,286 1,350 1,350 1,350 640.1020 SERVICES Contractual 525 - 2,514 2,500 2,500
11,064 11,638 13,464 13,650 13,850
605.1080 ALLOC COSTS Interdepartment Overhead 1,315 1,339 794 794 673 1,315 1,339 794 794 673
12,379 12,977 14,258 14,444 14,523
600.1010 EMP SRV Regular Salaries 62 11 2,156 2,177 2,724 600.1020 EMP SRV Part Time Salaries 2,266 - - - -
600.1030 EMP SRV Overtime - - - - -
600.1080 EMP SRV PERS 317 8 172 173 216
600.1081 EMP SRV PERS Unfunded Liability 513 - 10 9 12
600.1100 EMP SRV Medicare 33 0 32 32 40
600.1110 EMP SRV Disability/Life Insurance - 66 50 51 63 600.1120 EMP SRV Health/Dental/Vision Insurance - - 1,000 1,000 1,000 600.1130 EMP SRV Worker's Compensation 247 233 233 233 269 600.1140 EMP SRV Unemployment Insurance 18 17 16 16 17
600.1170 EMP SRV Uniform Allowance - - 30 30 30
3,456 335 3,699 3,721 4,371
610.1040 SUPPLIES Repair & Maintenance Supplies 28 371 400 300 300 620.1010 UTILITIES Electric 8,265 6,923 6,637 6,637 6,800 620.1030 UTILITIES Water 4,574 7,934 6,500 8,000 8,000
640.1010 SERVICES Professional & Technical 1,259 1,293 1,359 1,359 1,360 640.1020 SERVICES Contractual 4,944 6,744 5,501 10,000 10,000 19,070 23,265 20,397 26,296 26,460
605.1010 ALLOC COSTS Liability Insurance 301 324 366 366 443 605.1020 ALLOC COSTS Property & Fire Insurance 153 198 182 182 256 605.1030 ALLOC COSTS Auto Insurance 32 34 40 40 -
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 502 - Downtown Improvement District

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 261 - Country Club
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund EXPENSE Total: 502 - Downtown Improvement District Fund Total: 502 - Downtown Improvement District
Fund: 503 - Assessment District

REVENUES
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 261 - Country Club
Division: 262 - Peachwood
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 68

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
605.1040 ALLOC COSTS Risk Management 100 96 98 98 143
605.1080 ALLOC COSTS Interdepartment Overhead 2,791 2,535 - - - 3,377 3,187 686 686 842
25,903 26,787 24,782 30,703 31,673
620.1010 UTILITIES Electric 1,613 1,668 1,541 1,541 1,618 640.1010 SERVICES Professional & Technical 1,259 1,278 1,342 1,340 1,340 2,872 2,947 2,883 2,881 2,958
605.1080 ALLOC COSTS Interdepartment Overhead 317 322 170 170 144 317 322 170 170 144
3,189 3,269 3,053 3,051 3,102
600.1010 EMP SRV Regular Salaries 71 11 2,156 2,177 2,724 600.1020 EMP SRV Part Time Salaries 2,590 - - - -
600.1030 EMP SRV Overtime - - - - -
600.1080 EMP SRV PERS 362 10 172 173 216
600.1081 EMP SRV PERS Unfunded Liability 586 - 10 10 12 600.1100 EMP SRV Medicare 38 0 32 32 40
600.1110 EMP SRV Disability/Life Insurance - 75 50 51 63 600.1120 EMP SRV Health/Dental/Vision Insurance - - 1,000 1,000 1,000 600.1130 EMP SRV Worker's Compensation 283 267 233 233 268 600.1140 EMP SRV Unemployment Insurance 21 19 16 16 16
600.1170 EMP SRV Uniform Allowance - - 30 30 30
3,951 381 3,699 3,722 4,369
610.1040 SUPPLIES Repair & Maintenance Supplies - 784 - - - 620.1010 UTILITIES Electric 435 464 509 509 509
620.1030 UTILITIES Water 2,868 5,094 6,500 6,500 6,500
640.1010 SERVICES Professional & Technical 1,259 1,337 1,404 1,390 1,390 640.1020 SERVICES Contractual 7,791 2,796 2,990 2,990 6,000 12,353 10,475 11,403 11,389 14,399
605.1010 ALLOC COSTS Liability Insurance 344 371 366 366 443 605.1020 ALLOC COSTS Property & Fire Insurance 175 226 182 182 256 605.1030 ALLOC COSTS Auto Insurance 36 39 40 40 -
605.1040 ALLOC COSTS Risk Management 115 109 98 98 143
605.1080 ALLOC COSTS Interdepartment Overhead 1,566 1,425 - - - 2,236 2,170 686 686 842
18,539 13,026 15,788 15,797 19,610
600.1010 EMP SRV Regular Salaries 11,658 14,240 18,130 18,951 21,211 600.1015 EMP SRV Buy back Salaries 951 748 238 238 -
600.1020 EMP SRV Part Time Salaries 3,885 309 - - -
600.1030 EMP SRV Overtime 180 56 - - -
600.1080 EMP SRV PERS 1,588 1,134 1,693 1,771 1,970
600.1081 EMP SRV PERS Unfunded Liability 2,185 1,092 87 96 93 600.1100 EMP SRV Medicare 234 209 266 278 311
600.1110 EMP SRV Disability/Life Insurance 348 446 423 441 493 600.1120 EMP SRV Health/Dental/Vision Insurance 5,067 5,313 8,000 8,000 8,000 600.1130 EMP SRV Worker's Compensation 2,210 1,850 1,952 1,952 2,120 600.1140 EMP SRV Unemployment Insurance 163 134 130 130 129 600.1170 EMP SRV Uniform Allowance - - 240 240 240
28,469 25,532 31,159 32,097 34,567
610.1040 SUPPLIES Repair & Maintenance Supplies 788 2,485 700 2,000 2,000 620.1010 UTILITIES Electric 3,045 3,454 3,600 3,600 3,600 620.1030 UTILITIES Water 4,051 4,089 5,600 5,600 6,000
640.1010 SERVICES Professional & Technical 3,757 3,958 4,155 4,120 4,120 640.1020 SERVICES Contractual 15,012 25,512 26,000 25,000 25,000 26,653 39,498 40,055 40,320 40,720
605.1010 ALLOC COSTS Liability Insurance 2,690 2,572 3,061 3,061 3,500 605.1020 ALLOC COSTS Property & Fire Insurance 1,367 1,571 1,520 1,520 2,022 605.1030 ALLOC COSTS Auto Insurance 284 268 332 332 -
605.1040 ALLOC COSTS Risk Management 896 758 819 819 1,128 605.1080 ALLOC COSTS Interdepartment Overhead 8,129 6,928 4,522 4,522 6,893 13,366 12,097 10,254 10,254 13,543
68,488 77,127 81,468 82,671 88,830
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 262 - Peachwood
Division: 263 - Harvest
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 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: 263 - Harvest
Division: 264 - Marshall Acres
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 265 - Nebraska
Division: 266 - Tierra Vista
M & O - Maintenance and Operations
Division Total: 264 - Marshall Acres
Division: 265 - Nebraska
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

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
610.1040 SUPPLIES Repair & Maintenance Supplies 248 24 53 240 240 620.1010 UTILITIES Electric 1,936 2,002 2,000 2,000 2,000 620.1030 UTILITIES Water 606 502 800 900 900
640.1010 SERVICES Professional & Technical 1,259 1,278 1,342 1,340 1,340 640.1020 SERVICES Contractual 4,960 960 2,000 2,000 3,000 9,008 4,766 6,195 6,480 7,480
605.1080 ALLOC COSTS Interdepartment Overhead 581 592 365 365 - 581 592 365 365 -
9,589 5,358 6,560 6,845 7,480
620.1010 UTILITIES Electric 5,485 5,672 5,900 5,900 5,900 640.1010 SERVICES Professional & Technical 1,259 1,293 1,358 1,340 1,340 640.1020 SERVICES Contractual 4,152 4,152 4,668 4,300 4,300 10,895 11,117 11,926 11,540 11,540
605.1080 ALLOC COSTS Interdepartment Overhead 1,338 1,362 3,094 3,094 4,094 1,338 1,362 3,094 3,094 4,094
12,233 12,479 15,020 14,634 15,634
620.1010 UTILITIES Electric 3,226 3,336 3,400 3,400 3,400 620.1030 UTILITIES Water 980 526 1,000 2,200 2,000
640.1010 SERVICES Professional & Technical 1,432 1,278 1,342 1,340 1,340 640.1020 SERVICES Contractual 1,644 1,644 1,785 1,700 1,700 7,283 6,785 7,527 8,640 8,440
605.1080 ALLOC COSTS Interdepartment Overhead 840 855 444 444 - 840 855 444 444 -
8,123 7,640 7,971 9,084 8,440
620.1010 UTILITIES Electric 5,207 5,363 5,600 5,600 5,600 620.1030 UTILITIES Water 1,093 1,207 1,500 1,500 1,500
640.1010 SERVICES Professional & Technical 1,259 1,286 1,349 1,340 1,340 640.1020 SERVICES Contractual 6,564 15,064 7,400 7,400 7,800 14,122 22,920 15,849 15,840 16,240
605.1080 ALLOC COSTS Interdepartment Overhead 1,777 1,809 934 934 - 1,777 1,809 934 934 -
15,899 24,729 16,783 16,774 16,240
620.1010 UTILITIES Electric 4,219 4,347 4,200 4,200 4,200 620.1030 UTILITIES Water 1,036 1,003 1,100 1,400 1,200
640.1010 SERVICES Professional & Technical 1,259 1,293 1,358 1,340 1,340 640.1020 SERVICES Contractual 8,484 8,484 8,908 8,908 9,000 14,997 15,127 15,566 15,848 15,740
605.1080 ALLOC COSTS Interdepartment Overhead 1,106 1,126 918 918 - 1,106 1,126 918 918 -
16,103 16,253 16,484 16,766 15,740
600.1010 EMP SRV Regular Salaries 99 3,185 4,975 5,224 5,833 600.1015 EMP SRV Buy back Salaries - 194 - - -
600.1020 EMP SRV Part Time Salaries 3,237 464 - - -
600.1030 EMP SRV Overtime - - - - -
600.1080 EMP SRV PERS 452 343 396 416 463
600.1081 EMP SRV PERS Unfunded Liability 733 1,575 24 23 26 600.1100 EMP SRV Medicare 47 43 73 77 86
600.1110 EMP SRV Disability/Life Insurance - 94 116 122 136 600.1120 EMP SRV Health/Dental/Vision Insurance - 806 2,400 2,400 2,400 600.1130 EMP SRV Worker's Compensation 354 333 545 545 591 600.1140 EMP SRV Unemployment Insurance 26 24 36 36 36
600.1170 EMP SRV Uniform Allowance - - 72 72 72
4,949 7,062 8,637 8,915 9,643
610.1040 SUPPLIES Repair & Maintenance Supplies - - 195 150 150 620.1010 UTILITIES Electric 5,938 7,813 5,800 6,000 6,000 620.1030 UTILITIES Water 3,968 4,230 5,800 6,000 6,000
640.1010 SERVICES Professional & Technical 2,508 2,607 2,736 2,720 2,720 640.1020 SERVICES Contractual 6,816 6,816 7,578 7,400 7,400 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 M & O - Maintenance and Operations
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 270 - Morningside II
Division: 271 - Sugar Plum
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services 70

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
670.1040 MAINTENANCE Vehicle Maintenance 18 13 86 86 86 670.1070 MAINTENANCE Rental Prop Maintenance 1,204 158 217 217 217 20,451 21,637 22,412 22,573 22,573
710.2050 PRINCIPAL Vehicles 102 - - - -
102 - - - -
720.2050 INTEREST Vehicles 33 - - - -
33 - - - -
605.1010 ALLOC COSTS Liability Insurance 430 463 855 855 976 605.1020 ALLOC COSTS Property & Fire Insurance 219 283 425 425 564 605.1030 ALLOC COSTS Auto Insurance 45 48 93 93 -
605.1040 ALLOC COSTS Risk Management 143 137 229 229 315 605.1080 ALLOC COSTS Interdepartment Overhead 3,200 2,908 6,125 6,125 2,656 4,037 3,839 7,727 7,727 4,511
29,571 32,538 38,776 39,215 36,727
620.1010 UTILITIES Electric 1,081 1,128 1,100 1,100 1,200 640.1010 SERVICES Professional & Technical 1,259 1,278 1,342 1,340 1,340 2,340 2,406 2,442 2,440 2,540
605.1080 ALLOC COSTS Interdepartment Overhead 269 274 531 531 912 269 274 531 531 912
2,609 2,680 2,973 2,971 3,452
620.1010 UTILITIES Electric 2,916 3,057 3,080 3,080 3,100 620.1030 UTILITIES Water 360 536 540 540 540
640.1010 SERVICES Professional & Technical 1,259 1,278 1,342 1,340 1,340 640.1020 SERVICES Contractual 6,500 - - 2,000 2,000
11,034 4,871 4,962 6,960 6,980
605.1080 ALLOC COSTS Interdepartment Overhead 551 561 293 293 - 551 561 293 293 -
11,585 5,432 5,255 7,253 6,980
600.1010 EMP SRV Regular Salaries 9,575 11,246 14,609 15,341 16,176 600.1015 EMP SRV Buy back Salaries 144 1,229 46 48 51
600.1020 EMP SRV Part Time Salaries 3,237 387 - - -
600.1030 EMP SRV Overtime 127 - - - -
600.1080 EMP SRV PERS 1,178 925 1,396 1,465 1,545
600.1081 EMP SRV PERS Unfunded Liability 733 1,339 1,073 1,015 1,107 600.1100 EMP SRV Medicare 183 173 215 225 237
600.1110 EMP SRV Disability/Life Insurance 260 355 340 357 377 600.1120 EMP SRV Health/Dental/Vision Insurance 4,503 4,275 6,400 6,400 6,400 600.1130 EMP SRV Worker's Compensation 1,621 1,486 1,643 1,643 1,711 600.1140 EMP SRV Unemployment Insurance 119 108 109 109 104 600.1170 EMP SRV Uniform Allowance - - 192 192 192
21,680 21,524 26,023 26,795 27,900
610.1040 SUPPLIES Repair & Maintenance Supplies 3,126 6,392 4,000 4,000 4,000 620.1010 UTILITIES Electric 12,103 12,616 11,500 11,500 12,000 620.1030 UTILITIES Water 13,420 24,102 30,000 30,000 30,000 640.1010 SERVICES Professional & Technical 1,259 1,420 1,490 1,430 1,430 640.1020 SERVICES Contractual 11,412 20,412 20,983 20,983 21,000 670.1040 MAINTENANCE Vehicle Maintenance 289 151 200 200 200 670.1070 MAINTENANCE Rental Prop Maintenance 588 1,791 2,350 1,000 1,000 42,197 66,885 70,523 69,113 69,630
710.2050 PRINCIPAL Vehicles 1,086 - - - -
1,086 - - - -
720.2050 INTEREST Vehicles 350 - - - -
350 - - - -
605.1010 ALLOC COSTS Liability Insurance 1,973 2,066 2,576 2,576 2,825 605.1020 ALLOC COSTS Property & Fire Insurance 1,003 1,261 1,279 1,279 1,632 605.1030 ALLOC COSTS Auto Insurance 209 215 280 280 -
605.1040 ALLOC COSTS Risk Management 658 609 689 689 910 605.1080 ALLOC COSTS Interdepartment Overhead 8,232 7,408 5,976 5,976 3,001 12,075 11,559 10,800 10,800 8,368
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 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 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 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 Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs 71

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
77,388 99,968 107,346 106,708 105,898
600.1010 EMP SRV Regular Salaries 8,241 10,853 13,775 14,378 16,328 600.1015 EMP SRV Buy back Salaries 144 938 - - -
600.1020 EMP SRV Part Time Salaries 4,856 580 - - -
600.1030 EMP SRV Overtime 127 - - - -
600.1080 EMP SRV PERS 1,302 943 1,196 1,249 1,410
600.1081 EMP SRV PERS Unfunded Liability 1,100 1,991 66 68 72 600.1100 EMP SRV Medicare 187 161 203 211 240
600.1110 EMP SRV Disability/Life Insurance 227 369 321 335 380 600.1120 EMP SRV Health/Dental/Vision Insurance 3,843 3,925 6,400 6,400 6,400 600.1130 EMP SRV Worker's Compensation 1,636 1,506 1,499 1,499 1,641 600.1140 EMP SRV Unemployment Insurance 120 109 100 100 100 600.1170 EMP SRV Uniform Allowance - - 192 192 192
21,783 21,375 23,752 24,432 26,763
610.1040 SUPPLIES Repair & Maintenance Supplies 5,832 8,488 5,800 5,800 5,800 620.1010 UTILITIES Electric 21,216 22,233 21,000 21,000 21,000 620.1030 UTILITIES Water 28,267 37,731 44,500 47,000 47,000 640.1010 SERVICES Professional & Technical 3,757 3,958 4,156 4,100 4,100 640.1020 SERVICES Contractual 34,882 34,187 37,000 37,000 37,000 670.1040 MAINTENANCE Vehicle Maintenance 308 160 250 250 250 670.1070 MAINTENANCE Rental Prop Maintenance 622 1,897 2,489 1,000 1,000 94,884 108,654 115,195 116,150 116,150
710.2050 PRINCIPAL Vehicles 1,149 - - - -
1,149 - - - -
720.2050 INTEREST Vehicles 370 - - - -
370 - - - -
605.1010 ALLOC COSTS Liability Insurance 1,991 2,093 2,351 2,351 2,710 605.1020 ALLOC COSTS Property & Fire Insurance 1,012 1,278 1,168 1,168 1,566 605.1030 ALLOC COSTS Auto Insurance 210 218 255 255 -
605.1040 ALLOC COSTS Risk Management 664 617 629 629 873 605.1080 ALLOC COSTS Interdepartment Overhead 14,874 13,442 4,251 4,251 4,697 18,751 17,648 8,654 8,654 9,846
136,936 147,676 147,601 149,236 152,759
600.1010 EMP SRV Regular Salaries 38 768 2,073 2,177 2,119 600.1015 EMP SRV Buy back Salaries - - - - -
600.1020 EMP SRV Part Time Salaries 1,295 155 - - -
600.1030 EMP SRV Overtime - - - - -
600.1080 EMP SRV PERS 181 94 165 173 168
600.1081 EMP SRV PERS Unfunded Liability 293 524 10 10 9 600.1100 EMP SRV Medicare 19 9 31 32 31
600.1110 EMP SRV Disability/Life Insurance - 38 48 51 49 600.1120 EMP SRV Health/Dental/Vision Insurance - 154 1,000 1,000 1,000 600.1130 EMP SRV Worker's Compensation 141 133 227 227 239 600.1140 EMP SRV Unemployment Insurance 10 10 15 15 15
600.1170 EMP SRV Uniform Allowance - - 30 30 30
1,977 1,885 3,599 3,715 3,660
610.1040 SUPPLIES Repair & Maintenance Supplies - - 950 950 950 620.1010 UTILITIES Electric - - - - -
640.1010 SERVICES Professional & Technical 1,259 1,278 1,343 1,340 1,340 1,259 1,278 2,293 2,290 2,290
605.1010 ALLOC COSTS Liability Insurance 172 185 356 356 395 605.1020 ALLOC COSTS Property & Fire Insurance 87 113 177 177 228 605.1030 ALLOC COSTS Auto Insurance 18 19 39 39 -
605.1040 ALLOC COSTS Risk Management 57 55 95 95 127
605.1080 ALLOC COSTS Interdepartment Overhead 592 540 - - - 926 912 667 667 750
4,162 4,076 6,559 6,672 6,700
610.1040 SUPPLIES Repair & Maintenance Supplies 342 - 55 55 55 620.1010 UTILITIES Electric 259 117 286 286 286
620.1030 UTILITIES Water 294 528 800 700 700
640.1010 SERVICES Professional & Technical 1,259 1,278 1,343 1,340 1,340 640.1020 SERVICES Contractual - - 50 50 50
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: 274 - Parkside-Muirfield
Division: 275 - Viscaya
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: 276 - Stony Creek
Division: 277 - Lincoln Mckinley
Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 275 - Viscaya
Division: 276 - Stony Creek
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
72

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
2,153 1,924 2,534 2,431 2,431
605.1080 ALLOC COSTS Interdepartment Overhead 288 293 150 150 883 288 293 150 150 883
2,441 2,217 2,684 2,581 3,314
600.1010 EMP SRV Regular Salaries 10,892 11,987 14,100 14,806 15,716 600.1015 EMP SRV Buy back Salaries 201 761 - - -
600.1020 EMP SRV Part Time Salaries 3,238 193 - - -
600.1030 EMP SRV Overtime 153 - - - -
600.1080 EMP SRV PERS 1,496 940 1,372 1,441 1,534
600.1081 EMP SRV PERS Unfunded Liability 1,877 686 68 78 69 600.1100 EMP SRV Medicare 203 178 207 217 231
600.1110 EMP SRV Disability/Life Insurance 292 373 328 345 366 600.1120 EMP SRV Health/Dental/Vision Insurance 4,794 4,684 6,000 6,000 6,000 600.1130 EMP SRV Worker's Compensation 1,863 1,551 1,506 1,506 1,581 600.1140 EMP SRV Unemployment Insurance 137 113 100 100 96 600.1170 EMP SRV Uniform Allowance - - 180 180 180
25,145 21,466 23,861 24,673 25,773
610.1040 SUPPLIES Repair & Maintenance Supplies - - 880 750 750 620.1030 UTILITIES Water 727 681 898 898 900
640.1010 SERVICES Professional & Technical 3,757 3,897 4,092 4,092 4,100 640.1020 SERVICES Contractual 5,004 5,004 5,537 5,004 5,100 670.1040 MAINTENANCE Vehicle Maintenance 187 120 200 200 200 670.1070 MAINTENANCE Rental Prop Maintenance 467 1,423 1,867 1,867 1,867 10,142 11,125 13,474 12,811 12,917
710.2050 PRINCIPAL Vehicles 895 - - - -
895 - - - -
720.2050 INTEREST Vehicles 288 - - - -
288 - - - -
605.1010 ALLOC COSTS Liability Insurance 2,267 2,156 2,362 2,362 2,610 605.1020 ALLOC COSTS Property & Fire Insurance 1,153 1,316 1,173 1,173 1,508 605.1030 ALLOC COSTS Auto Insurance 240 224 257 257 -
605.1040 ALLOC COSTS Risk Management 756 636 632 632 841 605.1080 ALLOC COSTS Interdepartment Overhead 5,546 4,637 2,462 2,462 3,121 9,962 8,969 6,886 6,886 8,080
46,432 41,560 44,221 44,370 46,770
501,571 535,791 557,582 569,775 583,872
501,571 535,791 557,582 569,775 583,872
513,980 535,036 566,183 566,183 590,752
501,571 535,791 557,582 569,775 583,872
12,409 (755) 8,601 (3,592) 6,880
401.1200 OTHER TAXES Laurabrook 9,137 9,450 9,916 9,717 9,979 401.1210 OTHER TAXES Quail Run South 21,532 22,267 23,366 22,896 23,514 401.1220 OTHER TAXES Tierra Vista II 17,191 17,779 18,657 18,281 18,775 401.1230 OTHER TAXES Autumn Gate 22,374 23,138 24,281 23,792 24,435 401.1240 OTHER TAXES Autumn Gate Phase II 16,169 16,721 16,711 17,194 17,658 401.1250 OTHER TAXES Autumn Gate Phase III 16,770 17,343 17,332 17,833 18,314 401.1260 OTHER TAXES Castro 11,657 31,523 31,504 32,885 33,772 401.1270 OTHER TAXES Vineyard Estates - 1,929 2,702 3,001 3,082 401.1280 OTHER TAXES Castro/Montebella II - - - 13,983 14,361 114,831 140,149 144,469 159,582 163,890
412.1000 USE OF MONEY & PROP Investment Earnings 6,142 7,157 - - - 6,142 7,157 - - -
120,973 147,306 144,469 159,582 163,890
600.1010 EMP SRV Regular Salaries 2,796 3,346 2,488 2,612 2,916 600.1015 EMP SRV Buy back Salaries 302 - - - -
600.1030 EMP SRV Overtime 7 34 - - -
600.1080 EMP SRV PERS 226 248 198 208 231
600.1081 EMP SRV PERS Unfunded Liability 294 12 12 12 13 600.1100 EMP SRV Medicare 44 47 37 38 43
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 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
EXPENSES Total
Fund REVENUE Total: 503 - Assessment District
Fund EXPENSE Total: 503 - Assessment District
Fund Total: 503 - Assessment District
Fund: 505 - Community Facilities Districts

REVENUES
Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 278 - Parkside II & III
Department Total: 20 - Administration
Department: 20 - Administration
Division: 291 - Laurabrook
Employee Service - Employee Services
Taxes - Taxes
Account Classification Total: Taxes - Taxes
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property REVENUES Total

EXPENSES
73