Dinuba City Council
June 9, 2026

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 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
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 Account Classification Total: Allocated Costs - Allocated Costs Division Total: 505 - Animal Control
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
36

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
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 4,323 690.1020 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 - 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
37

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 1,839 2,195 2,500 2,500 - 640.1010 SERVICES Professional & Technical 7,766 22,861 25,000 25,000 - 640.1020 SERVICES Contractual 326,832 668,714 231,500 270,000 400,000 640.1140 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 22,475 640.1020 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 46,225
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
240,728 214,230 232,876 234,570 306,537
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 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
38

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 960 761 1,051 1,051 1,126 600.1170 EMP SRV Uniform Allowance 333 378 - - -
600.1190 EMP SRV Stipends 900 850 - - -
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 2,012,288
21,733,397 20,123,271 18,852,545 20,962,448 24,587,231
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 39

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
20,663,288 20,664,378 19,011,394 21,042,949 20,357,350
21,733,397 20,123,271 18,852,545 20,962,448 24,587,231
(1,070,109) 541,107 158,849 80,501 (4,229,881)
Minus One Time Revenues and Expenses
20,446,364 20,575,479 18,998,293 21,029,848 20,297,175
17,279,385 17,638,873 18,591,638 20,128,029 20,930,534
3,166,979 2,936,606 406,655 901,819 (633,359)
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

Fund REVENUE Total: 101 - General Fund
Fund EXPENSE Total: 101 - General Fund
Fund Total: 101 - General Fund
40

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 ........................................................................................................ 42  115 - Ridge Creek Golf Management ............................................................................................ 42  116 - Ridge Creek Golf .................................................................................................................. 42  117 - Ridge Creek The Patio .......................................................................................................... 43  118 - Ridge Creek Event Center .................................................................................................... 44  230 - Water Fund ........................................................................................................................... 45  231 - Sewer Fund ........................................................................................................................... 47  232 - Disposal Fund ........................................................................................................................ 50  233 - Transit Fund .......................................................................................................................... 52  234 - CNG Fund .............................................................................................................................. 53  320 - Ambulance Fund ................................................................................................................... 54 41

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
42

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
43

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
44

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
45

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
46

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
900.428 TRSF OUT 2024-CDBG-10005 - - - 38,492 -
864,961 745,012 2,876,668 1,493,665 1,448,096
3,354,030 3,980,265 6,119,356 5,130,274 5,249,298
3,528,259 4,193,685 6,320,603 5,342,818 5,476,593
3,528,259 4,193,685 6,320,603 5,342,818 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 5,342,818 5,476,593
787,190 1,928,056 (1,859,424) (673,183) (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
47

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
48

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
49

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 - - -
900.428 TRSF OUT 2024-CDBG-10005 - - - - 111,268
- 522 - - 111,268
340,214 216,669 279,800 294,674 446,825
1,801,480 4,464,070 5,096,789 5,325,054 5,435,784
1,801,480 4,464,070 5,096,789 5,325,054 5,435,784
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 5,435,784
3,110,555 1,058,549 (45,247) (240,111) (252,261)
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 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
50

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 27,459 31,566 30,000 31,183 30,000 650.1010 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 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 51

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
605.1080 ALLOC COSTS Interdepartment Overhead 81,403 81,156 76,652 76,652 83,275 605.1130 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 - - - -
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
52

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 122 320 - 320 - 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 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 53

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
Service Charges - Services Charges
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
54 Account Classification Total: Transfers - Transfers

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
6,419,394 6,507,729 5,748,750 6,617,917 6,538,200
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 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 REVENUES Total

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 55

Account Number Account Description
2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
690.1010 SPC DEPT EXP Due & Subscriptions - Oth 550 951 4,123 1,200 1,200 690.1020 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 25,735,194 26,319,650
6,359,231 4,180,193 (1,519,547) (983,890) (1,262,228)
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:
56

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 ........................................................................... 58  191 - Special Community Events ................................................................................................... 58  202 - Gas Tax Fund ....................................................................................................................... 59  203 - Transportation Fund ............................................................................................................. 60  207-Road and Repair Accountability Act (SB1) Fund ..................................................................... 62  250-256 Impact Fees Fund ............................................................................................................ 62  301 -Public Safety Sales Tax Measure F Fund ................................................................................ 64  302-306 COPS/Post Training .......................................................................................................... 67  322 - State Fire Suppression Reimbursement............................................................................... 67  323- Fire/EMS Training……………………………………………………………………………………………………………..68  324-EMS Enhancement Fund.…………………………………………………………………………………………………..68  401-427 HOME/CDBG Funds ......................................................................................................... 69  501 - Successor Agency Fund ......................................................................................................... 73  502 - Downtown Improvement District ......................................................................................... 74  503 - LLMD Assessment District ..................................................................................................... 74  505 – Community Facilities District...............................................................................................79 57

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
58 Division: 409 - Dog Days

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
59

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
60

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 -
900.101 TRSF OUT General Fund - - - - 4,435
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 - 35,000 764,738 677,344 602,976 433,759 470,299
1,553,898 1,471,417 1,481,138 1,346,983 1,380,193
1,553,898 1,471,417 1,481,138 1,346,983 1,380,193
1,553,898 1,471,417 1,481,138 1,346,983 1,380,193
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 1,380,193
(4,616) 421,587 (35,187) (506,217) (593,861)
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
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
61

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
Use of Money - Use of Money & Property
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
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 62

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)
Department: 70 - Public Works
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
63

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
411.1180 FINES Park In Lieu Fees 25,811 36,466 31,450 60,169 40,885 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 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
64

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
3,391,384 3,383,362 3,510,000 3,510,000 3,510,000
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 144,451 145,255 132,415 152,014 106,749 710.2073 PRINCIPAL Tasers 28,430 29,567 30,750 30,750 31,980 710.2075 PRINCIPAL Camera - - - 24,000 24,000
172,880 174,822 163,165 206,764 162,729
720.2050 INTEREST Vehicles 34,067 33,353 29,775 27,487 25,280 34,067 33,353 29,775 27,487 25,280
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 - - - 1,347,299
730.1070 CAPITAL OUTLAY Machinery and Equipment 16,123 - - - - 16,123 - - - 1,347,299
1,990,196 2,033,331 2,167,292 2,291,910 3,733,892
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 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
Account Classification Total: Taxes - Taxes
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
65

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 360 338 329 329 317 600.1170 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 4,193,034
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 5,155,594
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 5,155,594
242,625 367,813 75,526 (14,029) (1,585,594)
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
66

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 Fund: 302 - State (COPS) Program Fund

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

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Intergov - Intergovernmental
Account Classification Total: Intergov - Intergovernmental Division Total: 502 - Patrol
Department Total: 50 - Police
EXPENSES Total
Fund REVENUE Total: 302 - State (COPS) Program Fund
Fund EXPENSE Total: 302 - State (COPS) Program Fund
Fund Total: 302 - State (COPS) Program Fund
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
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
67

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
Account Classification Total: Intergov - Intergovernmental 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
Department: 60 - Fire
Division: 603 - Fire Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
68 Account Classification Total: M & O - Maintenance and Operations

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 Allocated Costs - Allocated Costs
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
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
69

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
30,686 33,502 20,000 20,000 10,000
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 Account Classification Total: Use of Money - Use of Money & Property 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
70

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
700.1020 STATE GRANT Activity Delivery 9,295 - 94,786 - 94,786 700.1030 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 - 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
71

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 -
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 - - - 3,317,650 282,350 413.1600 INTERGOVT CWSRF 959,752
- - - 4,559,752 1,242,102
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
Account Classification Total: State Grant - State EDBG Grant 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
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 72 Transfers - Transfers

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
800.101 TRSF IN General Fund - - - 113,861 109,080
800.230 TRSF IN Water - - - 38,492 -
800.231 TRSF IN Sewer - - - - 111,268
- - - 152,353 220,348
- - - 4,712,105 1,462,450
700.1010 STATE GRANT General Administration - - - 89,250 30,350 - - - 89,250 30,350
680.1177 CAPITAL PROJECTS Sewer Master Plan - - - 28,400 252,000 680.1181 CAPITAL PROJECTS Community Sewer System
Improveme - - - 3,352,353 1,180,100
- - - 3,380,753 1,432,100
- - - 3,470,003 1,462,450
- - - 3,470,003 1,462,450
- - - 3,470,003 1,462,450
- - - 4,712,105 1,462,450
- - - 3,470,003 1,462,450
- - - 1,242,102 -
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
REVENUES Total

EXPENSES
Department: 70 - Public Works
Division: 722 - Housing
State Grant - State EDBG Grant
Account Classification Total: State Grant - State EDBG Grant Account Classification Total: Transfers - Transfers
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 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
73

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
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 - - - -
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
Fund Total: 501 - Successor Agency Recognized Obli
Fund: 502 - Downtown Improvement District

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

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
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 74

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 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 -
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 Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
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
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 75

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
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
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
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 265 - Nebraska
Division: 266 - Tierra Vista
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 267 - Sierra Heights
Division: 268 - Alta Mission
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 266 - Tierra Vista
Division: 267 - Sierra Heights
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 269 - Morningside
Division: 270 - Morningside II
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 268 - Alta Mission
Division: 269 - Morningside
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 270 - Morningside II
Division: 271 - Sugar Plum
Employee Service - Employee Services
76

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
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 7,400 670.1040 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 - - - -
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Account Classification Total: Employee Service - Employee Services 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 77

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 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
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
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: 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
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 78

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 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
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
Division: 277 - Lincoln Mckinley
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 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
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
79

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 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
600.1110 EMP SRV Disability/Life Insurance 82 80 58 61 68 600.1120 EMP SRV Health/Dental/Vision Insurance 1,190 1,413 1,200 1,200 1,200 600.1130 EMP SRV Worker's Compensation - 363 354 354 785 600.1140 EMP SRV Unemployment Insurance - - 24 24 48
600.1170 EMP SRV Uniform Allowance - - 36 36 36
4,941 5,542 4,407 4,545 5,340
610.1040 SUPPLIES Repair & Maintenance Supplies - 119 - - - 620.1010 UTILITIES Electric - - 26 26 50
620.1030 UTILITIES Water 262 730 700 700 720
640.1010 SERVICES Professional & Technical 2,086 2,435 2,562 1,660 1,660 640.1020 SERVICES Contractual 1,812 1,812 1,950 1,820 1,900 4,160 5,096 5,238 4,206 4,330
605.1010 ALLOC COSTS Liability Insurance - 209 214 214 204 605.1020 ALLOC COSTS Property & Fire Insurance - 128 106 106 118 605.1030 ALLOC COSTS Auto Insurance - - - - 95
605.1040 ALLOC COSTS Risk Management - 62 57 57 66
605.1080 ALLOC COSTS Interdepartment Overhead - - 1,496 1,496 253 - 399 1,873 1,873 736
730.1100 CAPITAL OUTLAY IT Functionality - - - - 3,333
- - - - 3,333
9,101 11,038 11,518 10,624 13,739
600.1010 EMP SRV Regular Salaries 5,619 9,483 4,560 4,789 5,347 600.1015 EMP SRV Buy back Salaries 302 486 - - -
600.1020 EMP SRV Part Time Salaries - 193 - - -
600.1030 EMP SRV Overtime 7 51 - - -
600.1080 EMP SRV PERS 441 738 363 381 424
600.1081 EMP SRV PERS Unfunded Liability 294 681 22 23 24 600.1100 EMP SRV Medicare 83 137 67 70 79
600.1110 EMP SRV Disability/Life Insurance 153 256 106 112 125 600.1120 EMP SRV Health/Dental/Vision Insurance 2,491 3,880 2,200 2,200 2,200 600.1130 EMP SRV Worker's Compensation - 647 649 649 1,440 600.1140 EMP SRV Unemployment Insurance - 47 43 43 87
600.1170 EMP SRV Uniform Allowance - - 66 66 66
9,390 16,599 8,076 8,333 9,792
610.1040 SUPPLIES Repair & Maintenance Supplies 6 - 33 33 35 620.1030 UTILITIES Water 1,157 1,884 2,800 2,000 2,000
640.1010 SERVICES Professional & Technical 2,086 2,435 2,562 1,670 1,670 640.1020 SERVICES Contractual 15,316 6,816 7,500 7,500 10,000 18,565 11,135 12,895 11,203 13,705
605.1010 ALLOC COSTS Liability Insurance - 400 392 392 374 605.1020 ALLOC COSTS Property & Fire Insurance - 245 195 195 216 605.1030 ALLOC COSTS Auto Insurance - - - - 174
605.1040 ALLOC COSTS Risk Management - 118 105 105 120
605.1080 ALLOC COSTS Interdepartment Overhead - - 3,234 3,234 1,574 - 763 3,926 3,926 2,458
730.1100 CAPITAL OUTLAY IT Functionality - - - - 3,333
- - - - 3,333
27,955 28,498 24,897 23,462 29,288
600.1010 EMP SRV Regular Salaries 4,409 6,590 9,015 9,467 12,686 600.1015 EMP SRV Buy back Salaries 302 - - - -
600.1020 EMP SRV Part Time Salaries - 309 - - -
600.1030 EMP SRV Overtime 7 44 - - -
600.1080 EMP SRV PERS 349 552 718 754 1,130
600.1081 EMP SRV PERS Unfunded Liability 294 1,065 43 45 929 600.1100 EMP SRV Medicare 66 88 132 139 186
600.1110 EMP SRV Disability/Life Insurance 123 197 210 220 295 600.1120 EMP SRV Health/Dental/Vision Insurance 1,934 2,528 4,000 4,000 5,000 Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
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: 291 - Laurabrook
Division: 292 - Quail Run South
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 292 - Quail Run South
Division: 293 - Tierra Vista II
Employee Service - Employee Services
80

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 - 515 1,252 1,252 2,762 600.1140 EMP SRV Unemployment Insurance - 37 83 83 168
600.1170 EMP SRV Uniform Allowance - - 120 120 150
7,483 11,925 15,573 16,080 23,306
640.1010 SERVICES Professional & Technical 2,086 2,435 2,562 1,660 1,660 640.1020 SERVICES Contractual 5,100 - - 4,000 4,000
7,186 2,435 2,562 5,660 5,660
605.1010 ALLOC COSTS Liability Insurance - 318 755 755 717 605.1020 ALLOC COSTS Property & Fire Insurance - 195 375 375 414 605.1030 ALLOC COSTS Auto Insurance - - - - 335
605.1040 ALLOC COSTS Risk Management - 94 202 202 231
605.1080 ALLOC COSTS Interdepartment Overhead - - 2,701 2,701 2,295 - 607 4,033 4,033 3,992
730.1040 CAPITAL OUTLAY Vehicles - - - - 6,000
730.1100 CAPITAL OUTLAY IT Functionality - - - - 3,333
- - - - 9,333
14,669 14,968 22,168 25,773 42,291
600.1010 EMP SRV Regular Salaries 4,815 8,659 9,226 9,601 13,200 600.1015 EMP SRV Buy back Salaries 302 492 - - -
600.1020 EMP SRV Part Time Salaries - 193 - - -
600.1030 EMP SRV Overtime 7 46 - - -
600.1080 EMP SRV PERS 380 675 934 974 1,401
600.1081 EMP SRV PERS Unfunded Liability 294 679 44 46 932 600.1100 EMP SRV Medicare 72 126 136 141 194
600.1110 EMP SRV Disability/Life Insurance 133 235 215 224 307 600.1120 EMP SRV Health/Dental/Vision Insurance 2,119 3,476 4,000 4,000 5,000 600.1130 EMP SRV Worker's Compensation - 559 1,290 1,290 2,902 600.1140 EMP SRV Unemployment Insurance - 41 86 86 176
600.1170 EMP SRV Uniform Allowance - - 120 120 150
8,122 15,182 16,051 16,482 24,262
610.1040 SUPPLIES Repair & Maintenance Supplies - - 171 171 180 620.1010 UTILITIES Electric 743 813 900 900 950
620.1030 UTILITIES Water 873 2,044 2,300 2,000 2,000
640.1010 SERVICES Professional & Technical 2,086 2,454 2,583 1,680 1,680 640.1020 SERVICES Contractual 3,420 3,420 3,600 5,920 6,500 7,121 8,730 9,554 10,671 11,310
605.1010 ALLOC COSTS Liability Insurance - 801 779 779 754 605.1020 ALLOC COSTS Property & Fire Insurance - 489 387 387 435 605.1030 ALLOC COSTS Auto Insurance - - - - 352
605.1040 ALLOC COSTS Risk Management - 236 208 208 243
605.1080 ALLOC COSTS Interdepartment Overhead - - 4,028 4,028 3,160 - 1,526 5,402 5,402 4,944
730.1100 CAPITAL OUTLAY IT Functionality - - - - 3,333
- - - - 3,333
15,243 25,438 31,007 32,555 43,849
600.1010 EMP SRV Regular Salaries 6,418 8,703 8,374 8,707 27,815 600.1015 EMP SRV Buy back Salaries 302 - - - -
600.1020 EMP SRV Part Time Salaries - 309 - - -
600.1030 EMP SRV Overtime 7 56 - - -
600.1080 EMP SRV PERS 502 708 667 974 3,196
600.1081 EMP SRV PERS Unfunded Liability 294 1,071 40 46 7,113 600.1100 EMP SRV Medicare 94 118 123 141 409
600.1110 EMP SRV Disability/Life Insurance 173 249 195 224 648 600.1120 EMP SRV Health/Dental/Vision Insurance 2,862 3,538 4,000 4,000 12,000 600.1130 EMP SRV Worker's Compensation - 736 1,188 1,188 2,675 600.1140 EMP SRV Unemployment Insurance - 53 79 79 162
600.1170 EMP SRV Uniform Allowance - - 120 120 360
10,653 15,541 14,786 15,479 54,378
620.1010 UTILITIES Electric - 2,084 - 650 650
620.1030 UTILITIES Water 326 264 435 400 400
640.1010 SERVICES Professional & Technical 2,164 3,221 3,381 3,320 3,320 640.1020 SERVICES Contractual - - - 7,000 7,000
2,490 5,569 3,816 11,370 11,370
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Account Classification Total: Employee Service - Employee Services Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 294 - Autumn Gate I
Division: 295 - Autumn Gate II & III
Division Total: 293 - Tierra Vista II
Division: 294 - Autumn Gate I
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations 81

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 - - 717 717 695 605.1020 ALLOC COSTS Property & Fire Insurance - - 356 356 401 605.1030 ALLOC COSTS Auto Insurance - - - - 324
605.1040 ALLOC COSTS Risk Management - - 192 192 224
605.1080 ALLOC COSTS Interdepartment Overhead - - 2,966 2,966 5,986 - - 4,231 4,231 7,630
730.1040 CAPITAL OUTLAY Vehicles - - - - 19,000
730.1100 CAPITAL OUTLAY IT Functionality - - - - 3,333
- - - - 22,333
13,143 21,110 22,833 31,080 95,711
600.1010 EMP SRV Regular Salaries - - - - 20,025
600.1080 EMP SRV PERS - - - - 2,701
600.1081 EMP SRV PERS Unfunded Liability - - - - 7,952
600.1100 EMP SRV Medicare - - - - 294
600.1110 EMP SRV Disability/Life Insurance - - - - 467
600.1120 EMP SRV Health/Dental/Vision Insurance - - - - 9,000 600.1170 EMP SRV Uniform Allowance - - - - 270
- - - - 40,709
620.1010 UTILITIES Electric - 14 - 75 75
620.1030 UTILITIES Water - 71 - 4,200 4,200
640.1010 SERVICES Professional & Technical - 786 2,562 1,660 1,660 - 871 2,562 5,935 5,935
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 4,022 - - - - 4,022
730.1040 CAPITAL OUTLAY Vehicles - - - - 12,500
730.1100 CAPITAL OUTLAY IT Functionality - - - - 3,333
- - - - 15,833
- 871 2,562 5,935 66,499
620.1010 UTILITIES Electric - - - - 100
620.1030 UTILITIES Water - - - - 100
640.1010 SERVICES Professional & Technical - 786 2,562 1,660 1,660 - 786 2,562 1,660 1,860
730.1100 CAPITAL OUTLAY IT Functionality - - - - 3,333
- - - - 3,333
- 786 2,562 1,660 5,193
600.1010 EMP SRV Regular Salaries - - - - 2,225
600.1080 EMP SRV PERS - - - - 300
600.1081 EMP SRV PERS Unfunded Liability - - - - 884
600.1100 EMP SRV Medicare - - - - 33
600.1110 EMP SRV Disability/Life Insurance - - - - 52
600.1120 EMP SRV Health/Dental/Vision Insurance - - - - 1,000 600.1170 EMP SRV Uniform Allowance - - - - 30
- - - - 4,524
620.1010 UTILITIES Electric - - - - 100
620.1030 UTILITIES Water - - - - 100
640.1010 SERVICES Professional & Technical - 36 1,281 1,281 1,690 - 36 1,281 1,281 1,890
605.1080 ALLOC COSTS Interdepartment Overhead - - - - 2,315 - - - - 2,315
730.1040 CAPITAL OUTLAY Vehicles - - - - 12,500
730.1100 CAPITAL OUTLAY IT Functionality - - - - 3,333
- - - - 15,833
- 36 1,281 1,281 24,562
80,111 102,744 118,828 132,370 321,132
80,111 102,744 118,828 132,370 321,132
120,973 147,306 144,469 159,582 163,890
80,111 102,744 118,828 132,370 321,132
40,862 44,561 25,641 27,212 (157,242)
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 295 - Autumn Gate II & III
Division: 296 - Montebella
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Division Total: 296 - Montebella
Division: 297 - Vineyard Estates
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay 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 Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Division Total: 298 - Montebella II
Department Total: 20 - Administration
Division Total: 297 - Vineyard Estates
Division: 298 - Montebella II
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations EXPENSES Total
Fund REVENUE Total: 505 - Community Facilities Districts Fund EXPENSE Total: 505 - Community Facilities Districts Fund Total: 505 - Community Facilities Districts
82

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
16,273,355 14,462,349 14,372,057 19,052,083 14,034,382
14,256,906 12,002,600 15,671,294 18,887,848 18,675,084
2,016,449 2,459,749 (1,299,237) 164,235 (4,640,702)
Minus One Time Revenues and Expenses
16,273,355 14,462,349 14,372,057 19,052,083 14,034,382
7,059,613 9,289,832 13,521,134 17,648,077 16,681,685
9,213,742 5,172,517 850,923 1,404,006 (2,647,303)
Grand Totals:

REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

REVENUE GRAND Totals:

EXPENSE GRAND Totals:
83

84

INTERNAL SERVICE FUNDS
Internal Service Funds serve funds within the City. Revenues for this fund are transferred or allocated from the other funds of the City. Revenues from without side the City are not typically found in these funds. The Internal Service Funds include the following and divisions:
 111-Insurance Risk Fund ................................................................................................................ 86  112 –Health Fund ........................................................................................................................... 86  122 – Equipment Replacement Fund *new in 19-20..................................................................... 87  215 - Fleet Maintenance Fund ....................................................................................................... 87  216 - Property & Facility Maintenance Fund ................................................................................. 88 85

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 23,456 23,709 12,000 15,000 10,000 23,456 23,709 12,000 15,000 10,000
414.1050 MISC Liability Insurance Receipts 598,507 712,396 882,500 880,000 900,000 414.1060 MISC Auto Insurance Receipts 109,723 93,719 164,205 150,000 175,000 414.1070 MISC Fire/Property Insurance Receipts 324,091 435,000 438,300 438,300 520,000 414.1080 MISC Risk Management Receipts 199,998 209,998 236,000 230,000 290,000 414.1090 MISC LTD/Life Insurance Receipts 260,278 269,505 280,000 280,000 280,000 414.1100 MISC Unemployment Insurance Receipts 57,298 58,416 55,000 55,000 55,000 414.1110 MISC Worker's Comp Insurance Receipts 969,802 1,036,437 1,121,850 1,121,850 1,200,000 2,519,697 2,815,471 3,177,855 3,155,150 3,420,000
2,543,153 2,839,179 3,189,855 3,170,150 3,430,000
600.1010 EMP SRV Regular Salaries 140,254 92,484 134,275 164,732 168,449 600.1015 EMP SRV Buy back Salaries 5,295 5,884 4,453 5,233 5,229 600.1080 EMP SRV PERS 16,582 17,096 17,812 20,913 21,547 600.1081 EMP SRV PERS Unfunded Liability 27,014 41,708 52,401 61,572 60,160 600.1100 EMP SRV Medicare 1,933 1,981 1,978 2,323 2,374 600.1110 EMP SRV Disability/Life Insurance 3,096 3,130 3,137 3,685 3,766 600.1120 EMP SRV Health/Dental/Vision Insurance 22,259 21,602 21,400 21,400 23,400 600.1180 EMP SRV OPEB GASB 75 (14,446) (17,898) - - -
600.1185 EMP SRV PENSION GASB 68 11,285 32,414 - - -
600.1190 EMP SRV Stipends - - - - 316
600.1220 EMP SRV Safety Program 157 562 1,000 1,000 1,000 600.1230 EMP SRV EAP (Risk Management) 3,277 3,302 - 3,586 3,700 216,706 202,265 236,456 284,444 289,941
610.1010 SUPPLIES Office Supplies 447 1 500 500 500
610.1060 SUPPLIES Safety Equipment & Supplies - - 200 200 200 640.1010 SERVICES Professional & Technical 1,000 853 2,000 1,500 1,500 640.1020 SERVICES Contractual 25,543 25,530 26,500 26,000 26,000 660.1020 INSURANCE Health Self-Insurance Claims 7,255 9,200 - 11,917 12,000 660.1030 INSURANCE Disability & Life Insurance 136,352 143,443 280,000 180,000 180,000 660.1040 INSURANCE Auto Insurance 110,053 128,983 164,205 141,404 175,000 660.1050 INSURANCE Liabiltity Insurance-JPA contrac 470,001 711,243 882,500 841,868 929,650 660.1070 INSURANCE Fire Insurance 441,750 436,922 438,300 580,000 580,000 660.1080 INSURANCE Unemployment Insurance 22,477 18,146 55,000 40,000 55,000 670.1040 MAINTENANCE Vehicle Maintenance 635 674 632 800 840 690.1050 SPC DEPT EXP Rental 322 165 250 300 300
690.1310 SPC DEPT EXP Worker's Comp - JPA 991,712 1,006,940 1,121,850 1,113,784 1,311,948 2,207,547 2,482,101 2,971,937 2,938,273 3,272,938
710.1001 PRINCIPAL Copiers 750 750 750 750 750
750 750 750 750 750
900.101 TRSF OUT General Fund - - 1,546 1,546 -
900.122 TRSF OUT Equipment Replacement 1,406 1,329 1,329 1,329 1,837 1,406 1,329 2,875 2,875 1,837
2,426,408 2,686,445 3,212,018 3,226,342 3,565,466
2,426,408 2,686,445 3,212,018 3,226,342 3,565,466
2,426,408 2,686,445 3,212,018 3,226,342 3,565,466
2,543,153 2,839,179 3,189,855 3,170,150 3,430,000
2,426,408 2,686,445 3,212,018 3,226,342 3,565,466
116,745 152,735 (22,163) (56,192) (135,466)
412.1000 USE OF MONEY & PROP Investment Earnings 111,779 94,630 100,000 80,000 80,000 111,779 94,630 100,000 80,000 80,000
414.1120 MISC Health Insurance Receipts 2,933,112 3,018,622 3,080,000 3,080,000 3,100,000 414.1130 MISC COBRA Insurance (Employee) 20,954 28,191 20,000 20,000 20,000 414.1150 MISC Retiree Health 248,870 260,029 230,000 240,000 250,000 3,202,936 3,306,842 3,330,000 3,340,000 3,370,000
3,314,715 3,401,472 3,430,000 3,420,000 3,450,000
Fund: 111 - Risk Management

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

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
Fund EXPENSE Total: 111 - Risk Management
Fund Total: 111 - Risk Management
Fund: 112 - Health Insurance

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: 111 - Risk Management
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous REVENUES Total

EXPENSES
Department: 20 - Administration
86 Division: 000 - Non-divisional

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
660.1100 INSURANCE Vision & Dental Admin 263,253 262,530 280,000 280,000 280,000 660.1110 INSURANCE Medical Ins Claim 1,302,158 715,915 1,500,000 2,000,000 2,000,000 660.1115 INSURANCE Medical Ins Prescription 412,320 412,806 500,000 450,000 450,000 660.1120 INSURANCE Medical Ins Admin 912,051 908,931 850,000 1,040,000 1,000,000 660.1125 INSURANCE Retiree Claims 430,618 149,838 250,000 490,000 420,000 660.1130 INSURANCE Retiree Prescription 100,444 106,534 140,000 140,000 140,000 660.1135 INSURANCE Medicare Supplement - Medical 61,847 162,951 62,000 62,000 65,000 660.1140 INSURANCE Medicare Supplement - RX 33,743 48,773 40,000 40,000 40,000 3,516,434 2,768,279 3,622,000 4,502,000 4,395,000
3,516,434 2,768,279 3,622,000 4,502,000 4,395,000
3,516,434 2,768,279 3,622,000 4,502,000 4,395,000
3,516,434 2,768,279 3,622,000 4,502,000 4,395,000
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
(201,719) 633,194 (192,000) (1,082,000) (945,000)
800.101 TRSF IN General Fund 46,562 43,996 43,996 43,996 60,822 800.111 TRSF IN Insurance 1,406 1,329 1,329 1,329 1,837 800.202 TRSF IN Gas Tax 873 825 825 825 1,140
800.203 TRSF IN Transportation 873 825 825 825 1,140
800.215 TRSF IN Fleet Maintenance 2,473 2,337 2,337 2,337 3,230 800.216 TRSF IN Property Maintenance 1,406 1,329 1,329 1,329 1,837 800.230 TRSF IN Water 3,715 3,511 3,511 3,511 4,853
800.231 TRSF IN Sewer 5,316 5,023 5,023 5,023 6,943
800.232 TRSF IN Disposal 3,182 3,007 3,007 3,007 4,157
800.234 TRSF IN CNG 873 - - - -
800.320 TRSF IN Ambulance 7,240 9,019 9,019 9,019 11,665 73,919 71,201 71,201 71,201 97,624
73,919 71,201 71,201 71,201 97,624
610.1020 SUPPLIES Operating Supplies 12,594 6,059 26,000 26,000 26,702 670.1010 MAINTENANCE Repair & Maintenance - 10,171 6,000 6,000 6,162 690.1010 SPC DEPT EXP Due & Subscriptions - Oth - 266 6,000 6,000 37,662 12,594 16,496 38,000 38,000 70,526
710.2067 PRINCIPAL Dell - - 30,000 - -
- - 30,000 - -
720.2067 INTEREST Dell 1,321 68 1,100 - -
1,321 68 1,100 - -
730.1100 CAPITAL OUTLAY IT Functionality - - - 31,100 25,000 - - - 31,100 25,000
13,915 16,564 69,100 69,100 95,526
13,915 16,564 69,100 69,100 95,526
13,915 16,564 69,100 69,100 95,526
73,919 71,201 71,201 71,201 97,624
13,915 16,564 69,100 69,100 95,526
60,004 54,637 2,101 2,101 2,098
412.1000 USE OF MONEY & PROP Investment Earnings 1,311 1,584 - 1,000 50 1,311 1,584 - 1,000 50
501.1150 OVERHEAD Fleet Maintenance 465,940 515,002 512,550 620,244 643,193 465,940 515,002 512,550 620,244 643,193
800.101 TRSF IN General Fund - - - - 12,000
800.230 TRSF IN Water - - - - 12,000
800.231 TRSF IN Sewer - - - - 12,000
800.232 TRSF IN Disposal - - - - 12,000
800.320 TRSF IN Ambulance - - - - 12,000
- - - - 60,000
467,251 516,586 512,550 621,244 703,243
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: 112 - Health Insurance
REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Fund EXPENSE Total: 112 - Health Insurance
Fund Total: 112 - Health Insurance
Fund: 122 - Technology Replacement

REVENUES
Transfers - Transfers
Account Classification Total: Transfers - Transfers
Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund REVENUE Total: 122 - Technology Replacement
Fund EXPENSE Total: 122 - Technology Replacement
Fund Total: 122 - Technology Replacement
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Department: 70 - Public Works
Fund: 215 - Fleet Maintenance

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 87

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 123,133 129,948 139,984 147,414 158,344 600.1015 EMP SRV Buy back Salaries 1,086 267 4,291 4,414 4,769 600.1030 EMP SRV Overtime 6,934 4,644 5,000 5,000 5,000 600.1050 EMP SRV Standby 1,533 2,425 2,000 2,000 2,000
600.1080 EMP SRV PERS 9,078 11,085 11,572 11,997 12,812 600.1081 EMP SRV PERS Unfunded Liability - 2,713 3,773 4,352 4,160 600.1100 EMP SRV Medicare 1,810 2,090 2,049 2,113 2,268 600.1110 EMP SRV Disability/Life Insurance 2,628 3,159 3,251 3,352 3,598 600.1120 EMP SRV Health/Dental/Vision Insurance 39,913 41,927 41,600 41,600 41,600 600.1130 EMP SRV Worker's Compensation 9,071 9,689 10,255 10,255 10,878 600.1140 EMP SRV Unemployment Insurance 683 703 683 683 660 600.1170 EMP SRV Uniform Allowance 4,780 3,662 5,059 5,059 5,059 600.1180 EMP SRV OPEB GASB 75 (17,101) (21,189) - - -
600.1185 EMP SRV PENSION GASB 68 2,620 7,526 - - -
186,167 198,649 229,517 238,239 251,148
610.1010 SUPPLIES Office Supplies 699 112 1,530 1,530 1,000 610.1011 SUPPLIES SB 1383 Supplies - - - - 561
610.1020 SUPPLIES Operating Supplies 3,369 8,382 5,152 5,152 5,255 610.1030 SUPPLIES Lubricant & Fuels 4,595 2,235 10,200 10,200 10,404 610.1040 SUPPLIES Repair & Maintenance Supplies 927 1,774 8,160 8,160 8,323 610.1050 SUPPLIES Small Tools 852 - 4,590 4,590 4,682
610.1060 SUPPLIES Safety Equipment & Supplies - - 510 510 520 620.1010 UTILITIES Electric 10,074 7,340 15,198 15,198 15,502 620.1020 UTILITIES Gas 233 203 408 408 416
630.1010 COMMUNICATION Telephone 420 397 816 816 832
630.1020 COMMUNICATION Cellphone 833 848 1,253 1,253 1,278 630.1040 COMMUNICATION Postage 38 19 306 306 312
640.1020 SERVICES Contractual 2,413 3,304 7,825 7,825 7,982 650.1010 TRAINING Travel & Conference - 685 1,020 1,020 1,040 650.1020 TRAINING Training & Vocational - - 541 541 552 670.1030 MAINTENANCE Equipment Maintenance 791 823 1,020 1,020 1,040 670.1040 MAINTENANCE Vehicle Maintenance 190,653 213,562 177,480 276,460 281,816 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 15 230 541 541 552 215,911 239,914 236,550 335,530 342,067
605.1010 ALLOC COSTS Liability Insurance 8,439 9,998 13,122 13,122 12,868 605.1020 ALLOC COSTS Property & Fire Insurance 4,290 6,105 6,517 6,517 7,435 605.1030 ALLOC COSTS Auto Insurance 1,065 1,065 1,335 1,335 1,280 605.1040 ALLOC COSTS Risk Management 2,813 2,947 3,509 3,509 4,146 605.1060 ALLOC COSTS Custodian 2,152 1,837 2,364 2,364 2,435 605.1170 ALLOC COSTS Property Maintenance 2,456 3,018 2,634 3,299 3,092 21,215 24,970 29,481 30,146 31,256
730.1070 CAPITAL OUTLAY Machinery and Equipment - - - - 60,000 - - - - 60,000
900.101 TRSF OUT General Fund - - - - 4,435
900.122 TRSF OUT Equipment Replacement 2,473 2,337 2,337 2,337 3,230 900.185 TRSF OUT Financing Authority Debt Service 13,036 13,831 14,665 14,665 15,542 900.216 TRSF OUT Property Maintenance - 2,410 - - -
15,509 18,578 17,002 17,002 23,207
438,803 482,111 512,550 620,917 707,678
438,803 482,111 512,550 620,917 707,678
438,803 482,111 512,550 620,917 707,678
467,251 516,586 512,550 621,244 703,243
438,803 482,111 512,550 620,917 707,678
28,449 34,475 - 327 (4,435)
412.1000 USE OF MONEY & PROP Investment Earnings 3,007 1,178 - 500 50 3,007 1,178 - 500 50
414.1010 MISC Other Miscellaneous Revenue 2,700 262 - - - 501.1160 OVERHEAD Property Maintenance 215,000 264,181 230,538 306,206 269,690 501.1190 OVERHEAD Custodial 140,000 126,027 162,251 162,251 167,119 357,700 390,470 392,789 468,457 436,809
800.101 TRSF IN General Fund - 6,837 - - -
800.202 TRSF IN Gas Tax - 1,854 - - -
800.203 TRSF IN Transportation - 5,910 - - -
Division: 710 - Fleet
Capital Outlay - Capital Outlay
Account Classification Total: Capital Outlay - Capital Outlay Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 710 - Fleet
Department Total: 70 - Public Works
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Allocated Costs - Allocated Costs
Account Classification Total: Allocated Costs - Allocated Costs Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
EXPENSES Total
Fund REVENUE Total: 215 - Fleet Maintenance
Fund EXPENSE Total: 215 - Fleet Maintenance
Fund Total: 215 - Fleet Maintenance
Fund: 216 - Property & Facility Maintenance

REVENUES
88

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
800.215 TRSF IN Fleet Maintenance - 2,410 - - -
800.230 TRSF IN Water - 11,067 - - -
800.231 TRSF IN Sewer - 522 - - -
800.232 TRSF IN Disposal - 1,159 - - -
- 29,759 - - -
360,707 421,406 392,789 468,957 436,859
600.1010 EMP SRV Regular Salaries 52,939 61,928 59,632 61,155 66,706 600.1015 EMP SRV Buy back Salaries 1,013 234 319 377 386 600.1020 EMP SRV Part Time Salaries 13,663 - - - -
600.1030 EMP SRV Overtime 1,250 537 - - -
600.1080 EMP SRV PERS 7,089 8,106 8,056 8,220 8,957
600.1081 EMP SRV PERS Unfunded Liability 19,560 19,266 25,173 25,667 26,227 600.1090 EMP SRV Social Security 847 - - - -
600.1100 EMP SRV Medicare 966 866 875 893 973
600.1110 EMP SRV Disability/Life Insurance 1,230 1,379 1,388 1,417 1,544 600.1120 EMP SRV Health/Dental/Vision Insurance 21,007 21,545 21,400 21,400 21,400 600.1130 EMP SRV Worker's Compensation 8,259 9,643 5,276 5,276 5,596 600.1140 EMP SRV Unemployment Insurance 622 700 352 352 339 600.1170 EMP SRV Uniform Allowance 2,236 2,216 3,475 3,475 3,475 600.1185 EMP SRV PENSION GASB 68 4,241 12,181 - - -
134,922 138,601 125,946 128,232 135,603
610.1010 SUPPLIES Office Supplies 220 239 204 204 160
610.1011 SUPPLIES SB 1383 Supplies - - - - 50
610.1020 SUPPLIES Operating Supplies 12,034 7,108 5,100 4,100 4,223 610.1030 SUPPLIES Lubricant & Fuels 3,069 1,657 7,140 7,140 7,354 610.1040 SUPPLIES Repair & Maintenance Supplies 42,678 92,771 60,180 82,760 61,985 610.1050 SUPPLIES Small Tools - - - 1,000 1,030
630.1020 COMMUNICATION Cellphone 232 451 1,197 1,197 1,233 630.1040 COMMUNICATION Postage 2 1 51 51 53
640.1020 SERVICES Contractual 10,159 11,865 10,404 10,404 10,716 650.1020 TRAINING Training & Vocational - - 750 750 773 670.1030 MAINTENANCE Equipment Maintenance 6,132 2,430 5,610 5,610 5,778 690.1010 SPC DEPT EXP Due & Subscriptions - Oth 18 1,040 1,061 1,061 1,093 74,544 117,563 91,697 114,277 94,448
605.1010 ALLOC COSTS Liability Insurance 6,570 8,697 6,649 6,649 6,487 605.1020 ALLOC COSTS Property & Fire Insurance 3,340 5,310 3,302 3,302 3,748 605.1030 ALLOC COSTS Auto Insurance 2,150 2,130 2,670 2,670 2,560 605.1040 ALLOC COSTS Risk Management 2,190 2,564 1,778 1,778 2,090 14,250 18,701 14,399 14,399 14,885
730.1040 CAPITAL OUTLAY Vehicles - - - 50,065 -
730.1100 CAPITAL OUTLAY IT Functionality - 31,000 - - - - 31,000 - 50,065 -
900.122 TRSF OUT Equipment Replacement 1,406 1,329 1,329 1,329 1,837 1,406 1,329 1,329 1,329 1,837
225,122 307,193 233,371 308,302 246,773
610.1010 SUPPLIES Office Supplies - - 102 102 55
610.1011 SUPPLIES SB 1383 Supplies - - - - 50
610.1020 SUPPLIES Operating Supplies 18,698 1,769 17,220 17,220 17,737 630.1010 COMMUNICATION Telephone 216 - - - -
640.1020 SERVICES Contractual 119,535 124,258 142,096 144,929 149,277 138,448 126,027 159,418 162,251 167,119
138,448 126,027 159,418 162,251 167,119
363,570 433,220 392,789 470,553 413,892
363,570 433,220 392,789 470,553 413,892
360,707 421,406 392,789 468,957 436,859
363,570 433,220 392,789 470,553 413,892
(2,863) (11,814) - (1,596) 22,967
6,759,746 7,249,845 7,596,395 7,751,552 8,117,726
6,759,130 6,386,618 7,808,457 8,888,912 9,177,562
616 863,227 (212,062) (1,137,360) (1,059,836)
Minus One Time Revenues and Expenses
6,759,746 7,249,845 7,596,395 7,751,552 8,032,726
Account Classification Total: Transfers - Transfers
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: 711 - Property Services
Employee Service - Employee Services
Account Classification Total: Employee Service - Employee Services Division Total: 723 - Custodial Services
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 216 - Property & Facility Maintenance Fund EXPENSE Total: 216 - Property & Facility Maintenance Fund Total: 216 - Property & Facility Maintenance
Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 711 - Property Services
Division: 723 - Custodial Services
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

REVENUE GRAND Totals: 89

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
6,759,130 6,347,155 7,808,457 8,838,847 9,092,562
616 902,690 (212,062) (1,087,295) (1,059,836)
EXPENSE GRAND Totals:

Grand Totals:
90

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

The Capital Projects Funds include the following and divisions:
 260 - Transportation Capital Projects ............................................................................................ 92  261 - Water Capital Projects .......................................................................................................... 92  262 - Sewer Capital Projects .......................................................................................................... 93  263 - MTBE Fund ............................................................................................................................ 93  264 - DBCP Fund ............................................................................................................................ 93  265 - Facilities Capital Projects ...................................................................................................... 94 91

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 1,681 1,026 500 500 500 1,681 1,026 500 500 500
413.1040 INTERGOVT Tulare County Receipts 310,451 - - - - 413.1050 INTERGOVT CMAQ Grant 199,425 1,900,575 - - 6,394,000 413.1060 INTERGOVT State Grants 16,185 - - - -
413.1420 INTERGOVT Measure R 1,282,968 541,708 12,026,180 4,896,155 1,704,284 413.1430 INTERGOVT HSIP Highway Safety Impr Program 1,168,993 675,956 873,157 645,161 795,174 413.1480 INTERGOVT TCAG Overall Work Plan (OWP) - 20,733 - 16,076 50,000 413.1550 INTERGOVT Safe Streets & Road 4 All (SS4A) - 271,021 73,664 56,794 - 413.1560 INTERGOVT Active Transportation Prog (ATP) 424,721 317,240 11,869,250 431,539 11,973,500 3,402,744 3,727,233 24,842,251 6,045,725 20,916,958
414.1010 MISC Other Miscellaneous Revenue - 9,654 - 35,115 - - 9,654 - 35,115 -
800.101 TRSF IN General Fund 3,438,632 74,000 - 667,020 795,174 800.105 TRSF IN American Rescue Plan Act 1,043,480 115,946 - - - 800.202 TRSF IN Gas Tax 147,230 - - - -
800.203 TRSF IN Transportation 343,197 85,000 185,000 - - 800.232 TRSF IN Disposal 75,000 75,000 75,000 67,790 170,483 800.252 TRSF IN Transportation Impact Fees 39,000 1,000,000 - - - 5,086,539 1,349,946 260,000 734,810 965,657
8,490,964 5,087,859 25,102,751 6,816,150 21,883,115
799.1100 MISCELLANEOUS Uncollectible Accounts Expense - - - - - - - - - -
680.1075 CAPITAL PROJECTS City Wide Street Improvement 3,139,920 - 50,000 - - 680.1076 CAPITAL PROJECTS City Sidewalk Improvement 64,624 4,975 52,439 52,439 - 680.1078 CAPITAL PROJECTS Roadway Segment Safety
Imprvment 2,157,585 141,820 - - -
680.1079 CAPITAL PROJECTS Alley Improvements 55,050 42,126 136,017 127,824 75,000 680.1080 CAPITAL PROJECTS Street Lights - - 35,000 - -
680.1105 CAPITAL PROJECTS ADA Ramp 66,365 55,600 54,758 54,758 - 680.1191 CAPITAL PROJECTS Analysis Program - 20,309 - 16,076 - 680.1260 CAPITAL PROJECTS Rail and Mass Transportation 5,989 - - - - 680.1263 CAPITAL PROJECTS Alta/Kamm Roundabout 1,844,308 2,894,891 - - - 680.1278 CAPITAL PROJECTS Nebraska & Crawford
Intersection 386,536 7,495 - - -
680.1280 CAPITAL PROJECTS Safe Streets & Road 4 All 16,534 315,937 93,004 97,529 - 680.1281 CAPITAL PROJECTS El Monte/Road 56 Roundabout 136,157 12,321 5,779,500 153,380 6,574,410 680.1286 CAPITAL PROJECTS ATP Bldg Dinuba's Active Transp 424,721 317,240 12,269,250 957,789 14,374,250 680.1287 CAPITAL PROJECTS HSIP Cycle 11 43,539 121,521 971,596 530,117 795,174 680.1292 CAPITAL PROJECTS Corridor Street Improvements 84,801 114,856 3,836,399 3,902,824 298,076 680.1296 CAPITAL PROJECTS Perry/El Monte Roundabout 15,917 414,023 3,308,860 486,055 54,006 680.9000 CAPITAL PROJECTS Other Projects - 59,250 - 35,115 - 8,442,046 4,522,363 26,586,823 6,413,906 22,170,916
900.265 TRSF OUT Facilities Capital Projects - 180,000 - - - - 180,000 - - -
8,442,046 4,702,363 26,586,823 6,413,906 22,170,916
8,442,046 4,702,363 26,586,823 6,413,906 22,170,916
8,442,046 4,702,363 26,586,823 6,413,906 22,170,916
8,490,964 5,087,859 25,102,751 6,816,150 21,883,115
8,442,046 4,702,363 26,586,823 6,413,906 22,170,916
48,917 385,496 (1,484,072) 402,244 (287,801)
412.1000 USE OF MONEY & PROP Investment Earnings - 1,637 100 7,000 500 - 1,637 100 7,000 500
413.1060 INTERGOVT State Grants - 950,000 12,011,819 - 2,590,000 - 950,000 12,011,819 - 2,590,000
Account Classification Total: Use of Money - Use of Money & Property Account Classification Total: Intergov - Intergovernmental Miscellaneous - Miscellaneous
Fund: 260 - Transportation Capital Projects

REVENUES
Division Total: 709 - Transportation
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 260 - Transportation Capital Projects M & O - Maintenance and Operations
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer
Account Classification Total: Transfers - Transfers
REVENUES Total

EXPENSES
Division: 709 - Transportation
Use of Money - Use of Money & Property
Intergov - Intergovernmental
Account Classification Total: Miscellaneous - Miscellaneous Transfers - Transfers
Department: 70 - Public Works
Account Classification Total: M & O - Maintenance and Operations Capital Projects - Capital Projects
Account Classification Total: Transfer - Transfer
Account Classification Total: Intergov - Intergovernmental Fund EXPENSE Total: 260 - Transportation Capital Projects Fund: 261 - Water Capital Projects

REVENUES
Account Classification Total: Use of Money - Use of Money & Property Use of Money - Use of Money & Property
Intergov - Intergovernmental
Fund Total: 260 - Transportation Capital Projects
92

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 - - - 7,330 - - - - 7,330 -
800.101 TRSF IN General Fund 18,891 - - 21,000 112,400
800.230 TRSF IN Water 135,269 - 2,110,000 729,430 542,774 800.250 TRSF IN Water Impact Fees 205,061 79,132 175,000 - 170,868 359,221 79,132 2,285,000 750,430 826,042
359,221 1,030,769 14,296,919 764,760 3,416,542
680.1156 CAPITAL PROJECTS Wells 21 94,154 692,946 2,317,199 - 3,134,357 680.1180 CAPITAL PROJECTS Community Water System
Improvem 73,372 18,921 1,160,000 111,079 -
680.1288 CAPITAL PROJECTS Whitney Water Main
Improvements - 2,900 500,000 604,433 -
680.1289 CAPITAL PROJECTS Parkway Water Main
Improvements - 2,312 650,000 - -
680.1290 CAPITAL PROJECTS Steel Pipe Replacement - - - - - 680.1294 CAPITAL PROJECTS Wellfield - - 10,561,819 - 500,000 680.9000 CAPITAL PROJECTS Other Projects - - - - 1,330,000 167,526 717,078 15,189,018 715,512 4,964,357
900.230 TRSF OUT Water - 627,039 - - -
- 627,039 - - -
167,526 1,344,117 15,189,018 715,512 4,964,357
167,526 1,344,117 15,189,018 715,512 4,964,357
167,526 1,344,117 15,189,018 715,512 4,964,357
359,221 1,030,769 14,296,919 764,760 3,416,542
167,526 1,344,117 15,189,018 715,512 4,964,357
191,695 (313,348) (892,099) 49,248 (1,547,815)
412.1000 USE OF MONEY & PROP Investment Earnings - 151 100 500 100 - 151 100 500 100
800.101 TRSF IN General Fund 136,606 - - - -
800.105 TRSF IN American Rescue Plan Act 23,813 - - - - 800.231 TRSF IN Sewer 43,420 35,000 50,000 90,000 -
800.251 TRSF IN Sewer Impact Fees 508,448 - - - -
712,286 35,000 50,000 90,000 -
712,286 35,151 50,100 90,500 100
799.2200 MISCELLANEOUS Capitalized Assets 2,288,655 - - - - 2,288,655 - - - -
680.1181 CAPITAL PROJECTS Community Sewer System
Improveme 64,770 - - - -
680.1261 CAPITAL PROJECTS Clarifier 329,598 - - - -
680.9000 CAPITAL PROJECTS Other Projects - - 50,000 90,000 5,500,000 394,368 - 50,000 90,000 5,500,000
2,683,023 - 50,000 90,000 5,500,000
2,683,023 - 50,000 90,000 5,500,000
2,683,023 - 50,000 90,000 5,500,000
712,286 35,151 50,100 90,500 100
2,683,023 - 50,000 90,000 5,500,000
(1,970,737) 35,151 100 500 (5,499,900)
412.1000 USE OF MONEY & PROP Investment Earnings 207 194 - - - 207 194 - - -
207 194 - - -
900.230 TRSF OUT Water - - - 5,100 -
- - - 5,100 -
- - - 5,100 -
Transfers - Transfers
Account Classification Total: Transfers - Transfers
Miscellaneous - Miscellaneous
Account Classification Total: Miscellaneous - Miscellaneous Division Total: 703 - Water
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 261 - Water Capital Projects
Account Classification Total: Transfer - Transfer
REVENUES Total
Account Classification Total: Capital Projects - Capital Projects Transfer - Transfer

EXPENSES
Department: 70 - Public Works
Division: 703 - Water
Capital Projects - Capital Projects
REVENUES Total

EXPENSES
Department: 70 - Public Works
Account Classification Total: Transfers - Transfers
Fund EXPENSE Total: 261 - Water Capital Projects
Fund: 262 - Sewer Capital Projects

REVENUES
Account Classification Total: Use of Money - Use of Money & Property Transfers - Transfers
Fund Total: 261 - Water Capital Projects
Use of Money - Use of Money & Property
Division Total: 705 - Sewer Collection
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 262 - Sewer Capital Projects
Account Classification Total: Capital Projects - Capital Projects Division: 705 - Sewer Collection
Account Classification Total: M & O - Maintenance and Operations Capital Projects - Capital Projects
M & O - Maintenance and Operations

EXPENSES
Department: 70 - Public Works
Division: 000 - Non-divisional
Transfer - Transfer
Division Total: 000 - Non-divisional
Account Classification Total: Transfer - Transfer
Fund EXPENSE Total: 262 - Sewer Capital Projects
Fund: 264 - DBCP

REVENUES
Use of Money - Use of Money & Property
REVENUES Total
Fund Total: 262 - Sewer Capital Projects
Account Classification Total: Use of Money - Use of Money & Property 93

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
- - - 5,100 -
- - - 5,100 -
207 194 - - -
- - - 5,100 -
207 194 - (5,100) -
412.1000 USE OF MONEY & PROP Investment Earnings 138 203 100 200 100 138 203 100 200 100
413.1060 INTERGOVT State Grants 1,069,351 1,651,207 - - - 413.1510 INTERGOVT Entertainment Plaza Improvements 360 - - - - 413.1570 INTERGOVT CALOES Grant 904 99,425 2,700,000 199,671 5,683,167 413.1580 INTERGOVT LWCF 490,473 2,009,527 - - -
413.1590 INTERGOVT Clean California Grant - 161,170 2,208,055 2,783,830 835,149 413.1600 INTERGOVT CWSRF - - - - 500,000
1,561,088 3,921,329 4,908,055 2,983,501 7,018,316
800.101 TRSF IN General Fund 307,759 1,619,020 55,000 168,861 879,427 800.105 TRSF IN American Rescue Plan Act 1,020,835 464,837 - - - 800.250 TRSF IN Water Impact Fees - - - - 111,462
800.253 TRSF IN Police Impact Fees - 46,585 - - 350,000 800.254 TRSF IN Park Impact Fees - 83,305 - - -
800.255 TRSF IN Storm Drain Impact Fees - - - - 220,000 800.256 TRSF IN Fire Impact Fees 582,894 - - - -
800.260 TRSF IN Transportation Capital Projects - 180,000 - - - 800.320 TRSF IN Ambulance 66,794 797,541 324,900 360,926 - 1,978,281 3,191,288 379,900 529,787 1,560,889
3,539,507 7,112,820 5,288,055 3,513,488 8,579,305
680.1040 CAPITAL PROJECTS Entertainment Plaza 22,409 160,737 2,208,055 2,783,337 1,714,083 680.1125 CAPITAL PROJECTS Downtown 42,727 - - - -
680.1229 CAPITAL PROJECTS Fire Station 1 66,794 72,280 324,900 360,926 - 680.1230 CAPITAL PROJECTS Fire Station 2 - - - - -
680.1231 CAPITAL PROJECTS Fire Training Facility 390,687 933,983 - - - 680.1240 CAPITAL PROJECTS Police Station - 46,585 - - 350,000 680.1266 CAPITAL PROJECTS Civic Center 125,154 30,013 - - - 680.1271 CAPITAL PROJECTS Nebraska Park 35,544 - - - -
680.1274 CAPITAL PROJECTS Viscaya Park 1,528,449 5,460,910 - - - 680.1275 CAPITAL PROJECTS KC Vista Park Improvements 659,793 - 40,000 40,000 - 680.1277 CAPITAL PROJECTS Facade Improvement Program 99,447 12,000 - - - 680.1283 CAPITAL PROJECTS Senior Center Reroof 195,529 - - - - 680.1284 CAPITAL PROJECTS Rosanne Vuich Park 12,303 - - - - 680.1293 CAPITAL PROJECTS Cal OES Flood Mitigation 477 122,038 2,700,000 177,485 6,014,629 680.1295 CAPITAL PROJECTS Stand Theater Demolition 4,570 581,488 - - - 680.1298 CAPITAL PROJECTS Kern Street Phase II - - - - 500,000 680.9000 CAPITAL PROJECTS Other Projects - 156,077 15,000 15,000 - 3,183,884 7,576,111 5,287,955 3,376,748 8,578,712
3,183,884 7,576,111 5,287,955 3,376,748 8,578,712
3,183,884 7,576,111 5,287,955 3,376,748 8,578,712
3,183,884 7,576,111 5,287,955 3,376,748 8,578,712
3,539,507 7,112,820 5,288,055 3,513,488 8,579,305
3,183,884 7,576,111 5,287,955 3,376,748 8,578,712
355,623 (463,291) 100 136,740 593
13,102,185 13,266,792 44,737,825 11,184,898 33,879,062
14,476,480 13,622,590 47,113,796 10,601,266 41,213,985
(1,374,295) (355,799) (2,375,971) 583,632 (7,334,923)
Department: 70 - Public Works
Division: 706 - Construction
Capital Projects - Capital Projects
Department Total: 70 - Public Works
Fund: 265 - Facilities Capital Projects

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

EXPENSES
Fund Total: 265 - Facilities Capital Projects
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:

Account Classification Total: Capital Projects - Capital Projects Division Total: 706 - Construction
Department Total: 70 - Public Works
EXPENSES Total
Fund REVENUE Total: 265 - Facilities Capital Projects
Fund EXPENSE Total: 265 - Facilities Capital Projects
94

DEBT SERVICE FUNDS
The Debt Service funds are used to budget for obligation of principal and interest payments. The Debt Service Funds include the following funds:
 181 - General Debt Fund ................................................................................................................ 96  182 - Water Debt Fund .................................................................................................................. 96  183 -Sewer Debt Fund ................................................................................................................... 96  185 - Financing Authority Debt Fund ............................................................................................ 97 95

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
800.101 TRSF IN General Fund 125,719 125,717 125,718 125,718 125,718 125,719 125,717 125,718 125,718 125,718
125,719 125,717 125,718 125,718 125,718
710.1085 PRINCIPAL 2015 BBVA - PNC 86,777 91,331 96,123 96,123 101,167 86,777 91,331 96,123 96,123 101,167
720.1085 INTEREST 2015 BBVA - PNC 38,425 34,276 29,595 29,595 24,551 38,425 34,276 29,595 29,595 24,551
900.185 TRSF OUT Financing Authority Debt Service 82,000 - - - - 82,000 - - - -
207,202 125,607 125,718 125,718 125,718
207,202 125,607 125,718 125,718 125,718
207,202 125,607 125,718 125,718 125,718
125,719 125,717 125,718 125,718 125,718
207,202 125,607 125,718 125,718 125,718
(81,483) 111 - - -
412.1408 USE OF MONEY & PROP 2009 Safe Water 23,614 21,604 2,000 16,500 10,000 23,614 21,604 2,000 16,500 10,000
800.230 TRSF IN Water 375,882 361,175 361,175 298,250 298,250 800.250 TRSF IN Water Impact Fees 87,075 87,075 87,075 150,000 150,000 462,957 448,250 448,250 448,250 448,250
486,571 469,854 450,250 464,750 458,250
640.1040 SERVICES Fiscal Agent Fees 1,320 2,475 2,000 2,000 2,000 1,320 2,475 2,000 2,000 2,000
710.2040 PRINCIPAL SDWSRF Safe Drinking Water - - 401,651 401,651 412,162 - - 401,651 401,651 412,162
720.2010 INTEREST Clean Water Loan 1998 (1,558) - - - - 720.2040 INTEREST SDWSRF Safe Drinking Water 62,019 51,910 46,599 46,599 36,088 60,461 51,910 46,599 46,599 36,088
900.230 TRSF OUT Water 434,028 391,408 - - -
434,028 391,408 - - -
495,809 445,793 450,250 450,250 450,250
495,809 445,793 450,250 450,250 450,250
495,809 445,793 450,250 450,250 450,250
486,571 469,854 450,250 464,750 458,250
495,809 445,793 450,250 450,250 450,250
(9,238) 24,061 - 14,500 8,000
412.1412 USE OF MONEY & PROP 2012 Wastewater 29,363 26,482 8,000 19,100 15,000 29,363 26,482 8,000 19,100 15,000
800.231 TRSF IN Sewer 805,300 730,124 789,041 789,041 825,555 800.251 TRSF IN Sewer Impact Fees - 99,999 30,000 30,000 - 805,300 830,123 819,041 819,041 825,555
834,663 856,605 827,041 838,141 840,555
640.1040 SERVICES Fiscal Agent Fees 5,625 8,400 7,500 7,500 8,000 5,625 8,400 7,500 7,500 8,000
Fund: 181 - General Debt Service

REVENUES
Transfers - Transfers
Account Classification Total: Transfers - Transfers
Department Total: 20 - Administration
REVENUES Total

EXPENSES
Department: 20 - Administration
Division: 000 - Non-divisional
Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 000 - Non-divisional

EXPENSES
EXPENSES Total
Fund REVENUE Total: 181 - General Debt Service
Fund EXPENSE Total: 181 - General Debt Service
Fund Total: 181 - General Debt Service
Fund: 182 - Water Debt Service

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
REVENUES Total
Department Total: 70 - Public Works
Department: 70 - Public Works
Division: 703 - Water
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Transfer - Transfer
Account Classification Total: Transfer - Transfer
Division Total: 703 - Water

EXPENSES
EXPENSES Total
Fund REVENUE Total: 182 - Water Debt Service
Fund EXPENSE Total: 182 - Water Debt Service
Fund Total: 182 - Water Debt Service
Fund: 183 - Sewer Debt Service

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfers - Transfers
Account Classification Total: Transfers - Transfers
REVENUES Total
Department: 70 - Public Works
Division: 705 - Sewer Collection
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
96

Account Number Account Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted 2025-26 Projected Year End 2026-27 Proposed
710.1060 PRINCIPAL 2012 Wastewater - - 475,000 475,000 500,000 710.1105 PRINCIPAL 2019 Wastewater - - 119,000 119,000 122,000 - - 594,000 594,000 622,000
720.1060 INTEREST 2012 Wastewater 310,515 296,493 178,531 178,531 160,250 720.1105 INTEREST 2019 Wastewater 51,693 48,592 46,510 46,510 43,305 362,208 345,085 225,041 225,041 203,555
367,833 353,485 826,541 826,541 833,555
367,833 353,485 826,541 826,541 833,555
367,833 353,485 826,541 826,541 833,555
834,663 856,605 827,041 838,141 840,555
367,833 353,485 826,541 826,541 833,555
466,830 503,120 500 11,600 7,000
412.1000 USE OF MONEY & PROP Investment Earnings - 342 - 3,000 200 412.1413 USE OF MONEY & PROP 2012 Public Works 36,040 32,686 8,000 17,000 20,000 412.1418 USE OF MONEY & PROP 2016 Measure R 870 1,074 - 800 - 36,910 34,101 8,000 20,800 20,200
800.101 TRSF IN General Fund 308,336 319,688 330,512 330,512 341,879 800.181 TRSF IN General Debt Service 82,000 - - - -
800.202 TRSF IN Gas Tax 11,398 12,093 12,823 12,823 13,589 800.203 TRSF IN Transportation 420,668 571,681 417,151 425,552 429,724 800.215 TRSF IN Fleet Maintenance 13,036 13,831 14,665 14,665 15,542 800.230 TRSF IN Water 346,443 365,607 385,447 385,447 406,284 800.231 TRSF IN Sewer 523,723 534,242 540,139 540,139 548,419 800.232 TRSF IN Disposal 15,198 16,124 17,097 17,097 18,119 800.252 TRSF IN Transportation Impact Fees 148,393 - 149,508 149,508 145,101 800.301 TRSF IN Public Safety Sales Tax 5,830 6,186 6,559 6,559 6,951 1,875,025 1,839,452 1,873,901 1,882,302 1,925,608
415.1020 OTH FIN SOURCES Proceeds of Bonds - 4 - - -
- 4 - - -
1,911,935 1,873,557 1,881,901 1,903,102 1,945,808
640.1040 SERVICES Fiscal Agent Fees 7,325 7,675 8,000 8,000 8,000 7,325 7,675 8,000 8,000 8,000
710.1065 PRINCIPAL 2012 Public Works 475,000 495,000 510,000 510,000 525,000 710.1075 PRINCIPAL 2013 Solar 356,286 411,724 471,541 471,541 536,023 710.1095 PRINCIPAL 2016 Measure R 250,000 260,000 265,000 265,000 280,000 1,081,286 1,166,724 1,246,541 1,246,541 1,341,023
720.1065 INTEREST 2012 Public works 249,750 235,200 218,213 218,213 198,806 720.1075 INTEREST 2013 Solar 298,790 283,278 265,396 265,396 244,958 720.1095 INTEREST 2016 Measure R 163,200 154,250 143,750 143,750 132,850 711,740 672,728 627,359 627,359 576,614
1,800,351 1,847,127 1,881,900 1,881,900 1,925,637
1,800,351 1,847,127 1,881,900 1,881,900 1,925,637
1,800,351 1,847,127 1,881,900 1,881,900 1,925,637
1,911,935 1,873,557 1,881,901 1,903,102 1,945,808
1,800,351 1,847,127 1,881,900 1,881,900 1,925,637
111,585 26,430 1 21,202 20,171
3,358,888 3,325,734 3,284,910 3,331,711 3,370,331
2,871,194 2,772,011 3,284,409 3,284,409 3,335,160
487,694 553,722 501 47,302 35,171
Fund REVENUE Total: 183 - Sewer Debt Service
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 705 - Sewer Collection
Department Total: 70 - Public Works
EXPENSES Total

EXPENSES
Fund EXPENSE Total: 183 - Sewer Debt Service
Fund Total: 183 - Sewer Debt Service
Fund: 185 - Financing Authority Debt Service

REVENUES
Use of Money - Use of Money & Property
Account Classification Total: Use of Money - Use of Money & Property Transfers - Transfers
Account Classification Total: Transfers - Transfers
Other - Other Financing Sources
Account Classification Total: Other - Other Financing Sources REVENUES Total
Fund REVENUE Total: 185 - Financing Authority Debt Service Department: 20 - Administration
Division: 000 - Non-divisional
M & O - Maintenance and Operations
Account Classification Total: M & O - Maintenance and Operations Principal Pymts - Principal Payments
Account Classification Total: Principal Pymts - Principal Payments Interest Pymts - Interest Payments
Account Classification Total: Interest Pymts - Interest Payments Division Total: 000 - Non-divisional
Department Total: 20 - Administration
EXPENSES Total
Fund EXPENSE Total: 185 - Financing Authority Debt Service Fund Total: 185 - Financing Authority Debt Service
REVENUE GRAND Totals:

EXPENSE GRAND Totals:

Grand Totals:
97

Exhibit 'B'

REQUEST FOR BUDGET AMENDMENT
Requested by: Karina Solis
Account Budget Amounts
Numbers Increase Decrease

REVENUES
101-400.1000 PROP TAXES Secured- Current Year 88,000
101-400.1040 PROP TAXES Supplemental- Current Year 20,000 101-400.1070 PROP TAXES Passthrough- Redevelopment 211,854 101-401.1000 OTHER TAXES Mortor Vehicle In-Lieu (VLF) 156,114 101-402.1000 UTILITY USER TAX Gas 50,000
101-404.1000 REAL PROPERTY TRANSFER TAX Real Property Transfer Tax 10,000 101-407.1000 FRANCHISE TAX Electric 23,500
101-409.2170 SRVC & FEE ELOP 264,892
101-409.3110 SRVC & FEE Stored Vehicle Release 45,000
101-409.5220 SRVC & FEE Row Encroachment Permit 495,000 101-409.5310 SRVC & FEE Pub. Improvement Inspection Fee 110,000 101-409.5360 SRVC & FEE Final Subdivision Map 19,148
101-410.1000 PERMITS Building 50,000
101-800.232 TRSF IN Disposal 150,000
203-414.1010 MISC Other Miscellaneous Revenue 12,790
230-409.5140 SRVC & FEE New Water Service 60,000
231-411.1110 FINES Utility Delinquency (Penalties) 36,000 232-800.101 TRSF IN General Fund 10,086
250-412.1000 USE OF MONEY & PROP Investment Earnings 18,000 252-409.5080 SRVC & FEE Developer Fees 130,000
253-409.5080 SRVC & FEE Developer Fees 55,000
255-409.5080 SRVC & FEE Developer Fees 16,000
256-409.4080 SRVC & FEE Impact Fees- Single Family 80,000 260-800.101 TRSF IN General Fund 465,595
260-800.232 TRSF IN Disposal 95,483
260-800.252 TRSF IN Transportation Impact Fees 35,000
261-413.1060 INTERGOVT State Grants 10,561,819
261-800.101 TRSF IN General Fund 21,000
262-800.231 TRSF IN Sewer 40,000
265-800.101 TRSF IN General Fund 97,235
265-800.320 TRSF IN Ambulance 303,000
302-413.1170 INTERGOVT L E Tech State Grant 17,000
320-413.1410 INTERGOVT Anthem Blue Cross- IGT 76,495
322-413.1190 INTERGOVT Other Grant 35,138
322-414.1190 MISC State Mutual Aid Reimbursement 10,008 428-413.1060 INTERGOVT State Grants 1,240,912

APPROPRIATIONS
101.10.101-600.1020 EMP SRV Part Time Salaries 12,840
101.10.101-600.1120 EMP SRV Health/Dental/Vision Insurance 20,004 101.10.103-600.1010 EMP SRV Regular Salaries 38,735
101.20.201-620.1020 UTILITIES Gas 15,000
101.20.201-900.232 TRSF OUT Disposal 10,086
Fund Name Description

101.20.201-900.260 TRSF OUT Transportation Capital Projects 465,595 101.20.201-900.261 TRSF OUT Water Capital Projects 21,000 101.20.201-900.265 TRSF OUT Facilities Capital Projects 97,235 101.20.201-900.428 TRSF OUT 2024-CDBG-10005 125,000
101.30.001-600.1010 EMP SRV Regular Salaries 85,946
101.30.104-690.1040 SPC DEPT EXP Personnel 100,000
101.40.401-600.1010 EMP SRV Regular Salaries 35,241
101.40.403-600.1020 EMP SRV Part Time Salaries 12,000
101.40.404-600.1010 EMP SRV Regular Salaries 37,140
101.40.404-600.1120 EMP SRV Health/Dental/Vision Insurance 14,636 101.40.404-610.1020 SUPPLIES Operating Supplies 35,000
101.40.407-600.1020 EMP SRV Part Time Salaries 30,000
101.50.001-600.1010 EMP SRV Regular Salaries 102,012
101.50.001-600.1080 EMP SRV PERS 29,000
101.50.001-600.1081 EMP SRV Unfunded Liability 11,073
101.50.503-600.1010 EMP SRV Regular Salaries 63,000
101.50.503-600.1060 EMP SRV Holiday 10,000
101.50.503-600.1080 EMP SRV PERS 10,000
101.50.504-600.1010 EMP SRV Regular Salaries 38,163
101.50.505-640.1010 SERVICES Professional & Technical 10,000 101.50.506-600.1020 EMP SRV Part Time Salaries 11,646
101.60.001-600.1010 EMP SRV Regular Salaries 30,176
101.60.001-670.1030 MAINTENANCE Equipment Maintenance 10,000 101.80.802-640.1020 SERVICES Contractual 100,000
101.80.803-600.1010 EMP SRV Regular Salaries 7,570
101.80.805-600.1010 EMP SRV Regular Salaries 22,639
111.20.000-600.1010 EMP SRV Regular Salaries 30,457
111.20.000-660.1070 INSURANCE Fire Insurance 125,000
112.20.000-660.1110 INSURANCE Medical Ins Claim 275,000 112.20.000-660.1120 INSURANCE Medical Ins Admin 380,000 112.20.000-660.1125 INSURANCE Retiree Claims 226,000
116.25.252-610.1010 SUPPLIES Office Supplies 15,306
116.25.252-710.2072 PRINCIPAL Golf Utility Vehicles 33,000 116.25.256-710.2070 PRINCIPAL Golf Carts 23,000
117.25.254-670.1010 MAINTENANCE Repair & Maintenance 15,000 191.40.403-610.1020 SUPPLIES Operating Supplies 14,000
202.70.709-600.1010 EMP SRV Regular Salaries 8,599
203.70.709-600.1010 EMP SRV Regular Salaries 19,184
207.70.709-680.1288 CAPITAL PROJECTS Whitney Water Main 139,531 215.70.710-600.1010 EMP SRV Regular Salaries 11,131
215.70.710-670.1040 MAINTENANCE Vehicle Maintenance 131,000 216.70.711-610.1040 SUPPLIES Repair & Maintenance Supplies 50,000 230.70.303-600.1010 EMP SRV Regular Salaries 8,697
230.70.703-600.1010 EMP SRV Regular Salaries 36,240
230.70.703-640.1010 SERV ICES Professional & Technical 30,000 230.70.703-640.1020 SERV ICES Contractual 30,000
230.70.703-670.1090 MAINTENANCE Wells 16,600
230.70.703-680.1155 CAPITAL PROJECTS Wells 16,600
231.70.303-600.1010 EMP SRV Regular Salaries 10,117
231.70.704-600.1010 EMP SRV Regular Salaries 39,735
231.70.704-900.262 TRSF OUT Sewer Capital Projects 40,000 231.70.705-600.1010 EMP SRV Regular Salaries 12,034
232.70.303-600.1010 EMP SRV Regular Salaries 8,719
232.70.716-600.1010 EMP SRV Regular Salaries 14,967
232.70.716-730.1070 CAPITAL PROJECTS Machinery and Equipment 10,086

232.70.716-900.101 TRSF OUT General Fund 150,000
252.70.721-680.1300 CAPITAL PROJECTS Solar Lights 35,000 252.70.721-900.260 TRSF OUT Transportation Capital Projects 35,000 260.70.709-680.1080 CAPITAL PROJECTS Street Lights 35,000 261.70.703-680.1288 CAPITAL PROJECTS Whitney Water Main Improvements 100,000 261.70.703-680.1294 CAPITAL PROJECTS WellField 10,561,819 262.70.705-680-9000 CAPTIAL PROJECTS Other Projects 40,000 265.70.706-680.1229 CAPTIAL PROJECTS Fire Station 1 303,000 301.50.502-600.1010 EMP SRV Regular Salaries 52,521
301.50.503-600.1010 EMP SRV Regular Salaries 12,588
301.50.504-600.1010 EMP SRV Regular Salaries 9,571
301.60.603-600.1010 EMP SRV Regular Salaries 13,890
302.50.502-600.1010 EMP SRV Regular Salaries 9,737
305.50.000-650.1020 TRAINING Training & Vocational 24,000 320.60.304-600.1010 EMP SRV Regular Salaries 7,546
320.60.601-600.1010 EMP SRV Regular Salaries 161,872
320.60.601-730.1070 CAPITAL OUTLAY Machinery and Equipment 42,678 320.60.601-900.265 TRSF OUT Facilities Capital Projects 303,000 320.60.602-600.1010 EMP SRV Regular Salaries 16,227
322.60.601-610.1060 SUPPLIES Safety Equipment & Supplies 35,138 428.70.722-680.1181 CAPITAL PROJECTS Community Sewer System 3,200,000 428.70.722-700.1010 STATE GRANT General Administration 89,250 501.20.000-600.1010 EMP SRV Regular Salaries 25,833
503.20.275-640.1020 SERVICES Contractual 7,000
503.20.278-640.1020 SERVICES Contractual 5,500
Reason(s) for Budget Amendment:

Department Director
To align revenues and expenditures for the Year End Fiscal Year 2025–2026, staff is requesting budget amendments in the following funds:

General Fund – Revenues
An increase of $1,693,508 is requested due to higher-than-anticipated revenues, including property taxes, motor vehicle in-lieu fees, gas tax revenues, real property transfer taxes, electric franchise fees, Expanded Learning Opportunities Program (ELOP) funding, stored vehicle releases, encroachment permits, public improvement plan checks, subdivision map reviews, building permits, and a transfer from the Disposal Fund for franchise fee revenues.

General Fund – Expenditures
An increase of $1,610,737 is requested to support personnel costs and operational needs. The majority of the increase is attributable to citywide cost-of-living adjustments. Additional expenditures include legal services, ELOP program supplies, veterinary services, fire apparatus repairs, consultant services, and transfers for Skid Steerer paid out of Disposal, 2025 Corridor Encroachment permits, Crawford/Nebraska intersection improvements and El Monte/ Rd56 roundabout encroachment permit being paid out of Transportation Capital Project Fund, Whitney Water Main Encroachment permit being paid out of the Water Capital projects Fund, Entertainment Plaza encroachment permit, KC Vista Restroom Doors and Delgado Park Master Plan being paid out of the Facilities Capital Project Fund, and for the P St Project being paid out of the 2024 CDBG Fund.

Risk Management Fund
Expenditure increases are requested to cover cost-of-living adjustments and higher property insurance premiums.

Health Insurance Fund
Expenditure increases are needed due to higher medical and retiree claims, as well as increased plan

Signature Date
Approval Required Budget Amendment:

Expenditure increases are needed due to higher medical and retiree claims, as well as increased plan administration costs.

Golf Fund
Expenditure increases are requested for golf cart and utility vehicle principal payments, office supplies, repairs to restroom water lines and kitchen drain lines, and irrigation system improvements.

Special Community Event Fund
Expenditure increase is to support costs associated with the BBQ Fest event.

Gas Tax and Transportation Funds
Revenue increases reflect reimbursements for employee time/labor for the Raisin Day Parade and insurance reimbursements for property damage. Expenditure increases are primarily related to cost-ofliving adjustments.

Road Repair and Accountability Act (SB 1) Fund
Expenditure increases are requested for the final payment associated with the Whitney Water Main project.

Fleet and Property Maintenance Fund
Expenditure increases are requested for cost-of-living adjustments, vehicle maintenance, the purchase of a hydraulic pump for heavy equipment, and weed abatement and discing services at City-owned properties.

Water, Sewer, and Disposal Funds
Revenue increases are attributable to new water service connections, utility late fees, and transfers for the purchase of a Skid Steerer. Expenditure increases include cost-of-living adjustments across all funds. Water Fund expenditures include cross-connection control surveys, solar monitoring services, and a pump for Well 18 rehabilitation. Sewer Fund expenditures include a transfer to the Sewer Capital Projects Fund for the design of two concrete-lined sludge beds. Disposal Fund expenditures reflect the implementation of a new franchise fee requirement, with revenues transferred to the General Fund.

Impact Fee Funds
Revenue increases are due to new residential development activity and interest earnings. Expenditure increases in the Transportation Impact Fee Fund are associated with the Solar Lights Project, which will now be funded directly from impact fees rather than the Transportation Capital Projects Fund.

Capital Project Funds
Revenue amendments primarily reflect transfers from other funds to support infrastructure, facility, utility, and transportation projects, including the El Monte/Road 56 Roundabout, Whitney Water Main, Entertainment Plaza, Delgado Park Master Plan, KC Vista Restroom improvements, annual alley maintenance, and fire station remodeling. Certain previously budgeted revenues are being removed, including a transportation impact fee transfer and state grant funding that was not awarded for the Wellfield Project. Corresponding expenditure amendments reflect these project-related adjustments.

Measure F Fund
Expenditure increases are requested to cover cost-of-living adjustments.

COPS and POST Training Funds
Revenue increases are due to the Intergovernmental Law Enforcement Technology Grant. Expenditure increases support additional motor squad training and cost-of-living adjustments.

Administrative Services Director
Signature Date
City Manager
Signature Date
City Council: App Resolution #__________ Denied
Date
Journal Entry No. _______________ Date Posted ___________ By: ____________________________ Ambulance, State Fire Suppression, and EMS Enhancement Funds Revenue increases are due to additional funding received through the Anthem Blue Cross Intergovernmental (IGT)program, grant funding for radio purchases, and reimbursements for mutual aid services provided through CAL OES. Expenditure increases include cost-of-living adjustments, the purchase of a cardiac monitor and radios, and a transfer to the Facilities Capital Projects Fund for fire station remodel expenses.

HOME, CDBG, and STBG Funds
Revenue increases reflect Community Development Block Grant (CDBG) funding for the P Street Sewer Main Improvement Project and grant administration activities.

Successor Agency Fund
Expenditure increases are requested for cost-of-living adjustments.

Lighting and Landscape Districts / Community Facilities Districts Expenditure increases are requested for ponding basin maintenance and concrete block fence improvements.

Attachment ‘2’
RESOLUTION NO. 2026-26

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF DINUBA, CALIFORNIA

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

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF DINUBA, CALIFORNIA DOES RESOLVE that the appropriation limit for the fiscal year 2026/2027 is hereby set at $32,818,817.

Attached hereto as Exhibit “A”.

BE IT FURTHER RESOLVED that the City Council unanimously votes to select the California per capita income and the City's population change as the factors to calculate the 2026/2027 spending limit.

BE IT FURTHER RESOLVED that any challenges to said appropriation limit must be filed in writing with the City Manager no later than June 2, 2026. If challenges are made, the matter shall be set for hearing before the City Council at its next regularly scheduled meeting. //
//
//
//

The foregoing resolution was duly passed and adopted by the City Council of the City of Dinuba at a regular meeting thereof held on this 9th day of June, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
___________________________
MAYOR
ATTEST:
______________________________

CITY CLERK

Exhibit “A”

ANNUAL APPROPRIATION LIMIT

CALCULATIONS
AMOUNT
---------------
Last Year's Limit $ 30,780,068
Adjustment Factors:

1. Population % 101.595 %

2. Inflation % 104.950 %
Total Adjustment % 106.624 %
Annual Adjustment $ 2,038,749
FY2026-2027 Limit $ 32,818,817

City Council Staff Report
Department: ENGINEERING June 9, 2026
To: Mayor and City Council
From: Watts Jason, City Engineer
By:

Subject: Consider proposed Pavement Cut Ordinance for Work within the Public Right-of-Way (JW)
RECOMMENDATION:

Council receive information regarding a proposed Pavement Cut Ordinance and provide direction to staff regarding preparation of a final ordinance for future City Council consideration and adoption.

EXECUTIVE SUMMARY:

The ordinance would establish standardized pavement restoration requirements for utility companies, contractors, developers, and property owners performing trenching or excavation work within the public right-of-way. The proposed requirements would vary based on the age of the roadway, with more extensive restoration required on newer streets to protect the City's investment in roadway infrastructure. Staff is seeking City Council direction regarding the proposed ordinance prior to returning with a final ordinance for consideration and adoption.

OUTSTANDING ISSUES:

None
DISCUSSION:

The City of Dinuba invests significant funding each year into roadway maintenance, rehabilitation, and reconstruction projects. While utility installations, service connections, telecommunications improvements, and other excavation activities within the public right-of-way are often necessary, pavement cuts can reduce pavement life expectancy, create long-term maintenance concerns, and negatively impact roadway conditions if not properly restored.

Currently, pavement restoration requirements are addressed through encroachment

permits and City engineering standards; however, the City does not have a formal ordinance establishing restoration requirements based on the age of the roadway being disturbed. The proposed Pavement Cut Ordinance would establish a consistent framework for pavement restoration throughout the City and provide clear expectations for utility companies, contractors, developers, and property owners performing work within the public right-of-way.

The proposed restoration requirements are summarized below:

Age of
Pavement Required Restoration
0–5 Years
Since
Paving
Pavement cuts on one side of the roadway centerline shall require a halfwidth grind and overlay from the gutter to the centerline within the limits of disturbance. Pavement cuts crossing the roadway centerline shall require a full-width grind and overlay.
5–10
Years
Since
Paving
Same requirements as above, plus one-foot tee-cuts, tie-ins to adjacent improvements, and grind and overlay between pavement cuts located within four feet of each other.

More
Than 10
Years
Since
Paving
Pavement restoration shall be completed in accordance with the City's Engineering Standards and Specifications, including trench restoration, teecuts, and required tie-ins.

Multiple
Pavement
Cuts
Pavement cuts located within four feet of one another shall require continuous restoration between cuts as determined by the City Engineer.

NonTravel
Lane
Areas
Restoration may be limited to the edge of the travel lane when approved by the City Engineer.

Variances Any deviation from the ordinance requirements must be approved in writing by the City Engineer prior to construction.

The proposed ordinance would also require encroachment permits for all work within the public right-of-way and establish inspection and acceptance procedures to ensure pavement restoration complies with City standards. The ordinance is intended to protect the City's investment in roadway infrastructure, maintain pavement condition, improve consistency in restoration practices, and reduce long-term maintenance costs associated with trench settlement and pavement deterioration.

Staff is seeking City Council feedback regarding the proposed requirements and direction on whether to proceed with preparation of a final ordinance for future consideration and adoption.

FISCAL IMPACT:

No fiscal impact with this potential ordinance.

PUBLIC HEARING:

None
ATTACHMENTS:

1. Examples of Pavement Cut and Trench Restoration Failures

ATTACHMENT 1
Examples of Pavement Cut and Trench Restoration Failures The following photographs illustrate common pavement failures associated with utility trenching, pavement cuts, and inadequate restoration practices. _________________________________________________________________________________________________ ________
Figure 1 – Utility Trench Settlement
Significant settlement within a previously repaired utility trench resulting in vertical displacement and reduced ride quality.
_________________________________________________________________________________________________ Figure 2 – Localized Patch Failure
Localized pavement failure occurring above a utility trench due to settlement, water infiltration, or inadequate restoration.
_________________________________________________________________________________________________

Figure 3 – Longitudinal Trench Failure
Longitudinal cracking and deterioration along a utility trench caused by differential movement and traffic loading.
_________________________________________________________________________________________________ Figure 4 – Edge Failure Adjacent to Concrete Improvements Failure occurring where trench restoration meets adjacent concrete improvements, creating weak points in the pavement structure.
_________________________________________________________________________________________________

City Council Staff Report
Department: ADMINISTRATIVE

SERVICES
June 9, 2026
To: Mayor and City Council
From: Karina Solis, Administrative Services Director
By: Karina Solis, Administrative Services Director
Subject: Resolution No. 2026-39 Authorizing the Purchase of Utility Service Trucks for Public Works and Parks Departments (KS)
RECOMMENDATION:

Council adopt Resolution No. 2026-39 authorizing the purchase of six (6) Chevrolet Silverado 2500 Service Work Trucks with Utility Beds for the Public Works and Parks and Recreation Departments from Ed Dena’s Auto Center as the lowest responsive and responsible bidder following application of the City's local preference allowance, and authorize the City Manager to proceed with Stone Chevrolet as the second lowest responsive and responsible bidder, or subsequently Hedrick’s Chevrolet should the selected vehicles become unavailable prior to purchase.

EXECUTIVE SUMMARY:

The City solicited formal bids for the purchase of fleet vehicles for the Public Works and Parks and Recreation Departments to replace aging vehicles and support ongoing operations. In accordance with the City's Purchasing Policy, Ed Dena’s Auto Center is the lowest responsive and responsible bidder for six (6) Chevrolet Silverado 2500 Service Work Trucks with Utility Beds. The remaining regular bed truck purchases will continue to be acquired through the previously approved Sourcewell contract, which remains the lowest-cost procurement option for those vehicle configurations.

OUTSTANDING ISSUES:

None.

DISCUSSION:

The City continues to work toward implementation of a comprehensive fleet replacement program intended to maintain reliable, safe, and cost-effective vehicles for City operations. Several vehicles assigned to the Public Works and Parks and Recreation Departments have reached the end of their useful life, resulting in increasing maintenance costs, reduced reliability, and operational inefficiencies.

To address these needs, the City issued a Request for Bids (RFB) on April 14, 2026, seeking pricing for various Chevrolet work truck configurations meeting the City's operational requirements. Bid submissions were received through May 1, 2026 and evaluated based on the criteria identified in the RFB, including total cost, compliance with specifications, delivery schedule, warranty coverage, vendor experience, maintenance and operating costs, and overall value to the City.

Although the City previously authorized fleet vehicle purchases through the Sourcewell Cooperative Purchasing Program, staff issued a Request for Bids to provide local dealerships an opportunity to compete for the purchase. Staff also reevaluated the original Sourcewell purchase and determined that vehicle outfitting can be completed in-house, eliminating the need to purchase fully outfitted vehicles through the cooperative contract. After evaluating the bids received, staff determined that local dealerships offered the most competitive pricing for the utility body trucks, while the regular bed truck configurations remain available at a lower cost through the Sourcewell contract. Accordingly, staff recommends awarding the utility body truck purchase through this bid process and proceeding with the remaining regular bed truck purchases through the previously approved Sourcewell contract, with outfitting to be completed by City staff.

In accordance with the City's Purchasing Policy, a five percent (5%) local preference allowance was applied during bid evaluation. After application of the local preference allowance, the bid results were evaluated accordingly.

Given ongoing market conditions and fleet vehicle availability constraints, staff recommends that the City Council authorize the City Manager to purchase the vehicles from Ed Dena’s Chevrolet as the lowest responsive and responsible bidder. In the event Ed Dena’s Chevrolet is unable to provide all vehicles identified in its bid proposal in a timely manner, staff recommends authorizing the City Manager to proceed with Stone Chevrolet as the next lowest responsive and responsible bidder, or subsequently Hedrick’s Chevrolet if neither vendor can fulfill the order. This approach ensures timely replacement of critical fleet equipment while maintaining compliance with the competitive bidding process.

FISCAL IMPACT:

The total purchase cost for the six (6) Chevrolet Silverado 2500 Service Work Trucks with Utility Beds is $386,852. Funding for the purchase is proposed to be made from various funds available within the proposed budget.

Staff's decision to complete vehicle outfitting in-house is expected to reduce overall project costs compared to the originally proposed cooperative purchasing package and provides greater flexibility in scheduling and installation of equipment.

PUBLIC HEARING:

None.

ATTACHMENTS:

1. RESOLUTION NO 2026-39 Awarding Vehicle RFB Bid

RESOLUTION NO. 2026-39

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DINUBA AUTHORIZING

THE PURCHASE OF FLEET VEHICLES FOR THE PUBLIC WORKS AND PARKS

AND RECREATION DEPARTMENTS
WHEREAS, the City of Dinuba issued a Request for Bids on April 14, 2026, for the purchase of fleet vehicles for the Public Works and Parks and Recreation Departments; and
WHEREAS, bid proposals were received through May 1, 2026, and were evaluated in accordance with the requirements and award criteria established in the Request for Bids; and
WHEREAS, the City previously authorized the purchase of fleet vehicles through the Sourcewell Cooperative Purchasing Program, but staff elected to competitively bid the purchase to provide local dealerships an opportunity to compete; and WHEREAS, staff further determined that vehicle outfitting can be completed inhouse, eliminating the need to purchase fully outfitted vehicles through the previously approved cooperative purchasing package; and
WHEREAS, in accordance with the City's Purchasing Policy, a five percent (5%) local preference allowance was applied during the evaluation of bids; and WHEREAS, staff has determined that Ed Dena’s Chevrolet submitted the lowest responsive and responsible bid for six (6) Chevrolet Silverado 2500 Service Work Trucks with Utility Beds meeting the City's specifications, with Stone Chevrolet as the next lowest responsive and responsible bidder; and
WHEREAS, staff further determined that the remaining regular bed truck configurations continue to be available at the lowest cost through the previously approved Sourcewell Cooperative Purchasing Program; and WHEREAS, due to continuing fleet vehicle availability constraints, staff recommends authorizing the City Manager to proceed with the next lowest responsive and responsible bidder Stone Chevrolet, or subsequently Hedrick’s Chevrolet, should the selected vehicles become unavailable prior to purchase; and WHEREAS, the City Council finds that the purchase of these vehicles is necessary and in the best interests of the City and its residents; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Dinuba as follows:

1. The City Council hereby authorizes the purchase of six (6) Chevrolet Silverado 2500 Service Work Trucks with Utility Beds from Ed Dena’s Chevrolet in the amount of $386,852.

2. In the event Ed Dena’s Chevrolet is unable to provide the vehicles identified in its bid proposal, the City Manager, or designee, is authorized to purchase the vehicles from Stone Chevrolet as the next lowest responsive and responsible bidder.

3. In the event neither Ed Dena’s Chevrolet, nor Stone Chevrolet is able to provide the vehicles identified in their respective proposals, the City Manager, or designee, is authorized to purchase the vehicles from Hedrick’s as the subsequent responsive and responsible bidder.

4. The City Council acknowledges that the remaining regular bed truck purchases will continue to be acquired through the previously approved Sourcewell Cooperative Purchasing Program and that vehicle outfitting will be completed by City staff.

5. The City Manager, or designee, is authorized to execute all documents and take all actions necessary to complete the purchase of the vehicles and implement this Resolution.

6. This Resolution shall take effect immediately upon its adoption.

PASSED, APPROVED AND ADOPTED this 9th day of June, 2026, at a regular meeting of the Dinuba City Council by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

BY: ATTEST:
___________________________
Mayor
___________________________
City Clerk