Agenda packet — Eastvale City Council, June 10, 2026 (part 7 of 7)

996
434,151 55,000
427,591 31,463
356,636 17,323
308,877 16,646
345,275 6,278
271,546 10,650
304,729 31,850
234,791 41.94
264,371 95,400
154,762 37,104
126,332 48.86
247,904 1,840
220,681 430.25
137,794 12,241
124,307 4,099.65
140,079 6,434
201,261
183,598
110,917
235,306520230 522310
520300 522360
520320 522860
520800 522870
520805 522890
520815 523220
520830 523680
520840 526700
520845 526940
521380 527280
521440 529500
521540 529510
521600 529550
521660 537240
521680 542060
Fleet Support - Support staff, automotive costs, vehicle/engine maintenance, fuel costs Emergency Command Center Support - Dispatch services costs Communications / IT Support - Support staff, communications, radio maintenance, computer support functions Facility Support - Facility maintenance staff with associated operating costs.

Hazmat Program - Support staff, operating costs, and vehicle replacement Volunteer Program - Support staff, Workers Comp, and Personal Liability Insurance SUPPORT SERVICES (Fire Cost Allocation Plan) cont.

Medic Program - Support staff, Training, Certification, Case Review & Reporting, Monitor/Defibrillator replacement cycle.

Battalion Chief Support - Pooled BC coverage for Cities/Agencies.

Appliances
Cleaning and Custodial Supp
Laundry Services
Household Furnishings
FY 26/27 DIRECT BILL ACCOUNT CODE
Cellular Phone
- Benefits and Admin Fee based on Staff Benefit Rate Matrix FY 2025-26 dated January 2026 Preliminary - All Salaries based on Salary, Pay Differentials, and Operating Expenses Schedule FY 2026-2027 Dated February 6, 2026 Pager Service
Telephone Service
Household Expense
Maint-Building and Improvement
Maint-Extermination
Medical-Dental Supplies
Other Medical Care Materials
Pharmaceuticals
Licenses And Permits
Office Equip Non Fixed Assets
Rent-Lease Bldgs
- Non-Safety Personnel and Support Services costs based on FY26/27 Cost Allocation Plan with 5% escalator for FY 27/28 and 28/29

OFFICE ASSISTANT III

DIV CHIEF SRVDEL

BAT CHIEF VOL DEL
CAPT

HAZMAT STATION

HAZMAT CALLS

DEPUTY FIRE MARSHAL

EMERGENCY MEDICAL SERVICE SPEC

EXECUTIVE ASSISTANT II

FIRE PERMIT TECHNICIAN

FACILITY STATION

FACILITY FTE

FIRE PREVENTION TECHNICIAN HAZMAT VEHICLE REPLACEMENT

SUPERVISING FIRE MARSHAL

CAPT MEDIC MEDIC MONITORS/DEFIBS REPLACEMENT

ENG BC SUPPORT

ENG/MEDIC

FF II ECC CALLS

FLEET SUPPORT

COMM/IT STATION

COMM/IT CALLS

ADMIN SVCS ANALYST II

ADMIN SVCS ASST

FF II/MEDIC
*Cost Assumptions:

FIRE SYSTEMS INSPECTOR

ECC STATION

MEDIC FTE

DEPUTY CHIEF FIRE ENGINE
FY 26/27 POSITION SALARIES TOP STEP
Locks/Keys
Awards/Recognition
Electricity
Heating Fuel
Water
Interfnd Exp-Utilities
Improvements-Building
Trash
Maint-Copier Machines
Maint-Kitchen Equipment
Maint-Office Equipment
Maint-Service Contracts
Maint-Telephone
Maint-Underground Tanks

FIRE SAFETY SPECIALIST
FY26/27 EXHIBIT A

CITY OF EASTVALE

Page 3 of 11 ends

997

CAPTAINS CAPTAIN

MEDICS ENGINEERS ENGINEER

MEDICS FF II'S FFII

MEDICS TOTALS
STA #27
Medic Engine 972,963 3 570,247 2 319,965 1 246,531 1 555,179 2 2,664,884 9 Medic Squad 855,370 3 832,769 3 1,688,139 6
STA #31
Medic Engine 972,963 3 570,247 2 319,965 1 246,531 1 555,179 2 2,664,884 9 SUBTOTALS 1,945,925 1,995,863 639,931 493,061 1,943,127 7,017,907 6 7 2 2 7 24
260,299 130,149 0.5
211,324 211,324 1
192,778 192,778 1
SUBTOTAL 534,252 26.5
33,036 816,323 24.71
18,189 18,189 1
17,478 6,592 170,489 9
11,183 268,380 24

44.04 33,443 251,004
100,170 200,340 2

51.30 38,959 292,416
4,305 12,853 71,203
2,088,344
132,516
55,000 110,000 2
24 $9,883,019
2 24.0
4,181 0.71
9 ** 24.71
2 2
9 Accounting Office Supplies/Equip.

Finance / Accounting Procurement
Training Public Affairs / Education
Data Processing Fire Fighting Equip.

Monitors/Defibs
Hazmat Stations
Number of Hazmat Calls
SUPPORT SERVICES (Fire Cost Allocation Plan)
Administrative & Operational Services
Fire Stations Assigned Staff
Estimated Number of Calls Battalion Chief Allocation
Assigned Medic FTE Total Assigned Staff
FIRE ENGINE USE AGREEMENT each engine

TOTAL STAFF COUNT

TOTAL ESTIMATED CITY BUDGET
Hazmat Support (Schedule I) per Call and per Station

SUPPORT SERVICES SUBTOTAL

DIRECT CHARGES
ECC Support (Schedule E) per Call and per Station
Fleet Support (Schedule F) per Fire Suppression Equip
Comm/IT Support (Schedule G) per Call and per Station
Volunteer Program (Schedule B) per Entity Allocation
Medic Program (Schedule C) Medic FTE and per Defib
Battalion Chief Support (Schedule D) per Fire Station Staff FIRE SYSTEMS INSPECTOR (PCN 00051714) each
SUPPORT SERVICES (Fire Cost Allocation Plan)
Administrative/Operational (Schedule A) per assigned Staff **

SUBTOTAL STAFF
each
each
DEPUTY FIRE MARSHAL (split w/ City of Norco PCN 00152166) FIRE SAFETY SPECIALIST (PCN 00006919)
*See notation below for estimate assumptions
EXHIBIT "A"

TO THE COOPERATIVE AGREEMENT TO PROVIDE

FIRE PREVENTION, RESCUE, FIRE MARSHAL AND

MEDICAL EMERGENCY FOR THE CITY OF EASTVALE
CREATED APRIL 16, 2026 FOR FY2027/2028
FY27/28 EXHIBIT A

CITY OF EASTVALE

Page 4 of 11 ends

998
455,859 55,000
448,971 33,036
374,468 18,189
324,321 17,478
362,539 6,592
285,123 11,183
319,965 33,443
246,531 44.04
277,590 100,170
162,500 38,959
132,649 51.30
260,299 1,932
231,715 451.76
144,684 12,853
130,522 4,304.63
147,083 6,756
211,324
192,778
116,463
247,071
520230 522310
520300 522360
520320 522860
520800 522870
520805 522890
520815 523220
520830 523680
520840 526700
520845 526940
521380 527280
521440 529500
521540 529510
521600 529550
521660 537240
521680 542060
Maint-Kitchen Equipment
Maint-Office Equipment
Maint-Service Contracts
Maint-Telephone
Maint-Underground Tanks
Appliances
Cleaning and Custodial Supp
Laundry Services
Household Furnishings
Trash
Maint-Copier Machines
FY 27/28 DIRECT BILL ACCOUNT CODE
Cellular Phone
Pager Service
Telephone Service
Household Expense

OFFICE ASSISTANT III

SUPERVISING FIRE MARSHAL
*Cost Assumptions:
- All Salaries based on Salary, Pay Differentials, and Operating Expenses Schedule FY 2026-2027 Dated February 6, 2026 - Benefits and Admin Fee based on Staff Benefit Rate Matrix FY 2025-26 dated January 2026 Preliminary - Non-Safety Personnel and Support Services costs based on FY26/27 Cost Allocation Plan with 5% escalator for FY 27/28 and 28/29 Maint-Building and Improvement

FIRE PERMIT TECHNICIAN HAZMAT CALLS

FIRE PREVENTION TECHNICIAN HAZMAT VEHICLE REPLACEMENT

FIRE SAFETY SPECIALIST

FIRE SYSTEMS INSPECTOR

DEPUTY FIRE MARSHAL FACILITY STATION

EMERGENCY MEDICAL SERVICE SPEC FACILITY FTE

EXECUTIVE ASSISTANT II HAZMAT STATION

FF II/MEDIC FLEET SUPPORT

ADMIN SVCS ANALYST II COMM/IT STATION

ADMIN SVCS ASST COMM/IT CALLS

ENG BC SUPPORT

ENG/MEDIC ECC STATION

FF II ECC CALLS
Facility Support - Facility maintenance staff with associated operating costs.

BAT CHIEF VOL DEL

CAPT MEDIC FTE

CAPT MEDIC MEDIC MONITORS/DEFIBS REPLACEMENT
FY 27/28 POSITION SALARIES TOP STEP

DEPUTY CHIEF FIRE ENGINE

DIV CHIEF SRVDEL
Hazmat Program - Support staff, operating costs, and vehicle replacement SUPPORT SERVICES (Fire Cost Allocation Plan) cont.

Volunteer Program - Support staff, Workers Comp, and Personal Liability Insurance Medic Program - Support staff, Training, Certification, Case Review & Reporting, Monitor/Defibrillator replacement cycle.

Battalion Chief Support - Pooled BC coverage for Cities/Agencies.

Fleet Support - Support staff, automotive costs, vehicle/engine maintenance, fuel costs Emergency Command Center Support - Dispatch services costs Communications / IT Support - Support staff, communications, radio maintenance, computer support functions Licenses And Permits
Pharmaceuticals
Other Medical Care Materials
Medical-Dental Supplies
Maint-Extermination
Improvements-Building
Interfnd Exp-Utilities
Water
Heating Fuel
Electricity
Awards/Recognition
Locks/Keys
Rent-Lease Bldgs
Office Equip Non Fixed Assets
FY27/28 EXHIBIT A

CITY OF EASTVALE

Page 5 of 11 ends

999

CAPTAINS CAPTAIN

MEDICS ENGINEERS ENGINEER

MEDICS FF II'S FFII

MEDICS TOTALS
STA #27
Medic Engine 1,021,611 3 598,758 2 335,963 1 258,858 1 582,939 2 2,798,129 9 Medic Squad 898,137 3 874,409 3 1,772,546 6
STA #31
Medic Engine 1,021,611 3 598,758 2 335,963 1 258,858 1 582,939 2 2,798,129 9 SUBTOTALS 2,043,222 2,095,654 671,927 517,715 2,040,287 7,368,804 6 7 2 2 7 24
273,314 136,657 0.5
221,890 221,890 1
202,417 202,417 1
SUBTOTAL 560,964 26.5
34,688 857,136 24.71
19,098 19,098 1
18,352 6,922 179,010 9
11,742 281,812 24

46.24 35,115 263,568
105,179 210,357 2

53.87 40,907 307,023
4,520 13,496 74,764
2,192,768
132,516
55,000 110,000 2
24 $10,365,053
2 24.0
4,181 0.71
9 ** 24.71
2 2
9 Accounting Office Supplies/Equip.

Finance / Accounting Procurement
Training Public Affairs / Education
Data Processing Fire Fighting Equip.

TOTAL STAFF COUNT

TOTAL ESTIMATED CITY BUDGET
Hazmat Support (Schedule I) per Call and per Station

SUPPORT SERVICES SUBTOTAL

SUBTOTAL STAFF
each
each
DEPUTY FIRE MARSHAL (split w/ City of Norco PCN 00152166) FIRE SAFETY SPECIALIST (PCN 00006919)
*See notation below for estimate assumptions
EXHIBIT "A"

TO THE COOPERATIVE AGREEMENT TO PROVIDE

FIRE PREVENTION, RESCUE, FIRE MARSHAL AND

MEDICAL EMERGENCY FOR THE CITY OF EASTVALE
CREATED APRIL 16, 2026 FOR FY2028/2029
FY27/28 EXHIBIT A

CITY OF EASTVALE

Page 6 of 11 ends

1000
478,652 55,000
471,420 34,688
393,191 19,098
340,537 18,352
380,666 6,922
299,379 11,742
335,963 35,115
258,858 46.24
291,470 105,179
170,625 40,907
139,281 53.87
273,314 2,029
243,301 474.35
151,918 13,496
137,048 4,519.86
154,437 7,094
221,890
202,417
122,286
259,425520230 522310
520300 522360
520320 522860
520800 522870
520805 522890
520815 523220
520830 523680
520840 526700
520845 526940
521380 527280
521440 529500
521540 529510
521600 529550
521660 537240
521680 542060
Maint-Kitchen Equipment
Maint-Office Equipment
Maint-Service Contracts
Maint-Telephone
Maint-Underground Tanks
Appliances
Cleaning and Custodial Supp
Laundry Services
Household Furnishings
Trash
Maint-Copier Machines
FY 28/29 DIRECT BILL ACCOUNT CODE
Cellular Phone
Pager Service
Telephone Service
Household Expense

OFFICE ASSISTANT III

FIRE PERMIT TECHNICIAN HAZMAT CALLS

FIRE PREVENTION TECHNICIAN HAZMAT VEHICLE REPLACEMENT

FIRE SAFETY SPECIALIST

FIRE SYSTEMS INSPECTOR

DEPUTY FIRE MARSHAL FACILITY STATION

EMERGENCY MEDICAL SERVICE SPEC FACILITY FTE

EXECUTIVE ASSISTANT II HAZMAT STATION

FF II/MEDIC FLEET SUPPORT

ADMIN SVCS ANALYST II COMM/IT STATION

ADMIN SVCS ASST COMM/IT CALLS

ENG BC SUPPORT

ENG/MEDIC ECC STATION

FF II ECC CALLS
Facility Support - Facility maintenance staff with associated operating costs.

BAT CHIEF VOL DEL

CAPT MEDIC FTE

CAPT MEDIC MEDIC MONITORS/DEFIBS REPLACEMENT
FY 28/29 POSITION SALARIES TOP STEP

DEPUTY CHIEF FIRE ENGINE

DIV CHIEF SRVDEL
Hazmat Program - Support staff, operating costs, and vehicle replacement SUPPORT SERVICES (Fire Cost Allocation Plan) cont.

Battalion Chief Support - Pooled BC coverage for Cities/Agencies.

Fleet Support - Support staff, automotive costs, vehicle/engine maintenance, fuel costs Emergency Command Center Support - Dispatch services costs Communications / IT Support - Support staff, communications, radio maintenance, computer support functions Interfnd Exp-Utilities
Improvements-Building
Pharmaceuticals
Licenses And Permits
Office Equip Non Fixed Assets
Rent-Lease Bldgs
Locks/Keys
Awards/Recognition
Electricity
Heating Fuel
Water
FY27/28 EXHIBIT A

CITY OF EASTVALE

Page 7 of 11 ends

1001

CAPTAINS CAPTAIN

MEDICS ENGINEERS ENGINEER

MEDICS FF II'S FFII

46.24 35,115 263,568
105,179 210,357 2

53.87 40,907 307,023
4,520 13,496 74,764
2,192,768
132,516
55,000 110,000 2
24 $10,365,053
2 24.0
4,181 0.71
9 ** 24.71
2 2
9 Accounting Office Supplies/Equip.

Finance / Accounting Procurement
Training Public Affairs / Education
Data Processing Fire Fighting Equip.

TOTAL STAFF COUNT

TOTAL ESTIMATED CITY BUDGET
Hazmat Support (Schedule I) per Call and per Station

SUPPORT SERVICES SUBTOTAL

SUBTOTAL STAFF
each
each
DEPUTY FIRE MARSHAL (split w/ City of Norco PCN 00152166) FIRE SAFETY SPECIALIST (PCN 00006919)
*See notation below for estimate assumptions
EXHIBIT "A"

TO THE COOPERATIVE AGREEMENT TO PROVIDE

FIRE PREVENTION, RESCUE, FIRE MARSHAL AND

MEDICAL EMERGENCY FOR THE CITY OF EASTVALE
CREATED APRIL 16, 2026 FOR FY2029/2030
FY27/28 EXHIBIT A

CITY OF EASTVALE

Page 8 of 11 ends

1002
478,652 55,000
471,420 34,688
393,191 19,098
340,537 18,352
380,666 6,922
299,379 11,742
335,963 35,115
258,858 46.24
291,470 105,179
170,625 40,907
139,281 53.87
273,314 2,029
243,301 474.35
151,918 13,496
137,048 4,519.86
154,437 7,094
221,890
202,417
122,286
259,425520230 522310
520300 522360
520320 522860
520800 522870
520805 522890
520815 523220
520830 523680
520840 526700
520845 526940
521380 527280
521440 529500
521540 529510
521600 529550
521660 537240
521680 542060
Maint-Kitchen Equipment
Maint-Office Equipment
Maint-Service Contracts
Maint-Telephone
Maint-Underground Tanks
Appliances
Cleaning and Custodial Supp
Laundry Services
Household Furnishings
Trash
Maint-Copier Machines
FY 29/30 DIRECT BILL ACCOUNT CODE
Cellular Phone
Pager Service
Telephone Service
Household Expense

OFFICE ASSISTANT III

FIRE PERMIT TECHNICIAN HAZMAT CALLS

FIRE PREVENTION TECHNICIAN HAZMAT VEHICLE REPLACEMENT

FIRE SAFETY SPECIALIST

FIRE SYSTEMS INSPECTOR

DEPUTY FIRE MARSHAL FACILITY STATION

EMERGENCY MEDICAL SERVICE SPEC FACILITY FTE

EXECUTIVE ASSISTANT II HAZMAT STATION

FF II/MEDIC FLEET SUPPORT

ADMIN SVCS ANALYST II COMM/IT STATION

ADMIN SVCS ASST COMM/IT CALLS

ENG BC SUPPORT

ENG/MEDIC ECC STATION

FF II ECC CALLS
Facility Support - Facility maintenance staff with associated operating costs.

BAT CHIEF VOL DEL

CAPT MEDIC FTE

CAPT MEDIC MEDIC MONITORS/DEFIBS REPLACEMENT
FY 29/30 POSITION SALARIES TOP STEP

DEPUTY CHIEF FIRE ENGINE

DIV CHIEF SRVDEL
Hazmat Program - Support staff, operating costs, and vehicle replacement SUPPORT SERVICES (Fire Cost Allocation Plan) cont.

Battalion Chief Support - Pooled BC coverage for Cities/Agencies.

Fleet Support - Support staff, automotive costs, vehicle/engine maintenance, fuel costs Emergency Command Center Support - Dispatch services costs Communications / IT Support - Support staff, communications, radio maintenance, computer support functions Interfnd Exp-Utilities
Improvements-Building
Pharmaceuticals
Licenses And Permits
Office Equip Non Fixed Assets
Rent-Lease Bldgs
Locks/Keys
Awards/Recognition
Electricity
Heating Fuel
Water
FY27/28 EXHIBIT A

CITY OF EASTVALE

Page 9 of 11 ends

1003

CAPTAINS CAPTAIN

MEDICS ENGINEERS ENGINEER

MEDICS FF II'S FFII

46.24 35,115 263,568
105,179 210,357 2

53.87 40,907 307,023
4,520 13,496 74,764
2,192,768
132,516
55,000 110,000 2
24 $10,365,053
2 24.0
4,181 0.71
9 ** 24.71
2 2
9Fire Fighting Equip.

Finance / Accounting Procurement
Training Public Affairs / Education
Data Processing
FIRE ENGINE USE AGREEMENT each engine

TOTAL STAFF COUNT

TOTAL ESTIMATED CITY BUDGET
Hazmat Support (Schedule I) per Call and per Station

SUPPORT SERVICES SUBTOTAL

SUBTOTAL STAFF
each
each
DEPUTY FIRE MARSHAL (split w/ City of Norco PCN 00152166) FIRE SAFETY SPECIALIST (PCN 00006919)
*See notation below for estimate assumptions
EXHIBIT "A"

TO THE COOPERATIVE AGREEMENT TO PROVIDE

FIRE PREVENTION, RESCUE, FIRE MARSHAL AND

MEDICAL EMERGENCY FOR THE CITY OF EASTVALE
CREATED APRIL 16, 2026 FOR FY2030/2031
FY27/28 EXHIBIT A

CITY OF EASTVALE

Page 10 of 11 ends

1004
478,652 55,000
471,420 34,688
393,191 19,098
340,537 18,352
380,666 6,922
299,379 11,742
335,963 35,115
258,858 46.24
291,470 105,179
170,625 40,907
139,281 53.87
273,314 2,029
243,301 474.35
151,918 13,496
137,048 4,519.86
154,437 7,094
221,890
202,417
122,286
259,425520230 522310
520300 522360
520320 522860
520800 522870
520805 522890
520815 523220
520830 523680
520840 526700
520845 526940
521380 527280
521440 529500
521540 529510
521600 529550
521660 537240
521680 542060
Maint-Kitchen Equipment
Maint-Office Equipment
Maint-Service Contracts
Maint-Telephone
Maint-Underground Tanks
Appliances
Cleaning and Custodial Supp
Laundry Services
Household Furnishings
Trash
Maint-Copier Machines
FY 30/31 DIRECT BILL ACCOUNT CODE
Cellular Phone
Pager Service
Telephone Service
Household Expense

OFFICE ASSISTANT III

FIRE PERMIT TECHNICIAN HAZMAT CALLS

FIRE PREVENTION TECHNICIAN HAZMAT VEHICLE REPLACEMENT

FIRE SAFETY SPECIALIST

FIRE SYSTEMS INSPECTOR

DEPUTY FIRE MARSHAL FACILITY STATION

EMERGENCY MEDICAL SERVICE SPEC FACILITY FTE

EXECUTIVE ASSISTANT II HAZMAT STATION

FF II/MEDIC FLEET SUPPORT

ADMIN SVCS ANALYST II COMM/IT STATION

ADMIN SVCS ASST COMM/IT CALLS

ENG BC SUPPORT

ENG/MEDIC ECC STATION

FF II ECC CALLS
Hazmat Program - Support staff, operating costs, and vehicle replacement Facility Support - Facility maintenance staff with associated operating costs.

Emergency Command Center Support - Dispatch services costs Battalion Chief Support - Pooled BC coverage for Cities/Agencies.

BAT CHIEF VOL DEL

CAPT MEDIC FTE

CAPT MEDIC MEDIC MONITORS/DEFIBS REPLACEMENT
FY 30/31 POSITION SALARIES TOP STEP

DEPUTY CHIEF FIRE ENGINE

DIV CHIEF SRVDEL
SUPPORT SERVICES (Fire Cost Allocation Plan) cont.

Communications / IT Support - Support staff, communications, radio maintenance, computer support functions Fleet Support - Support staff, automotive costs, vehicle/engine maintenance, fuel costs Medic Program - Support staff, Training, Certification, Case Review & Reporting, Monitor/Defibrillator replacement cycle.

Volunteer Program - Support staff, Workers Comp, and Personal Liability Insurance Interfnd Exp-Utilities
Improvements-Building
Pharmaceuticals
Licenses And Permits
Office Equip Non Fixed Assets
Rent-Lease Bldgs
Locks/Keys
Awards/Recognition
Electricity
Heating Fuel
Water
FY27/28 EXHIBIT A

CITY OF EASTVALE

Page 11 of 11 ends

1005
Exhibit “C”

CITY OF EASTVALE
July 1, 2026 – June 30, 2031

Page 1 of 2 ends

EXHIBIT “C”

TO THE COOPERATIVE AGREEMENT

TO PROVIDE FIRE PROTECTION, FIRE PREVENTION, RESCUE, FIRE MARSHAL

AND MEDICAL EMERGENCY SERVICES FOR THE CITY EASTVALE
DATED JULY 1, 2026

PAYMENT FOR SERVICES

ADDITIONAL SERVICES

FIRE ENGINE USE AGREEMENT

Station 27
Engine E27, RCO No. 16-8030 (VIN: 4S7CT2D93GC080457) $ 55,000.00

Station 31
Engine E31, RCO No. 16-8450 (VIN: 4S7CT2D9XHC081445) $ 55,000.00

$ 110,000.00

The Fire Engine Use Agreement is utilized in the event that a fire engine(s) which was initially purchased by the CITY, and then the CITY elects to have the COUNTY take responsibility of said fire engine(s). The Fire Engine Use Agreement guarantees the CITY the use of this fire engine(s), the COUNTY network of equipment, and resources of the COUNTY.

This fire engine(s) shall be used as an integrated unit for Fire Services as set forth in this Cooperative Agreement between the COUNTY and CITY, and shall be stationed primarily in the CITY. The change in ownership of the fire engine does not waive or supersede any responsibilities of the CITY pursuant to this agreement. This exhibit is strictly to further d etail for the CITY, the responsibilities and costs associated within the Cooperative Agreement between the COUNTY and CITY; therefore, the Fire Engine Use Agreement is inseparable.

The CITY will have the option of transferring title of said fire engine(s) to the COUNTY. If the CITY transfers title of said fire engine(s) to the County, the County will take ownership of the said fire engine(s), and the County will maintain insurance on said fire engine(s). If the CITY opts to maintain ownership and title of said fire engine(s), the CITY will maintain insurance on said fire engine(s). Proof of Insurance is to be provided to the COUNTY.

1006
Exhibit “C”

CITY OF EASTVALE
July 1, 2026 – June 30, 2031

Page 2 of 2 ends

The COUNTY will ensure a working fire engine(s) is available for the CITY at all times under this agreement. All capital improvements and/or betterments to the fire engine(s) listed above, will be the responsibility and paid for by the owner of said fire engine(s). All other maintenance and repairs to the fire engine(s) listed above, will be the responsibility and paid for by the COUNTY under this Agreement.

When the Riverside County Fire Department Fleet personnel determine the fire engine(s) listed above is due for replacement, the COUNTY will purchase a new fire engine(s); and, the owner of the old fire en gine(s) may survey said fire engine(s) or reallocate as a second roll response fire engine.

The annual cost for this service is calculated at 1/20 of the replacement cost. The current replacement cost is $1,100,000. If this Agreement is entered into mid- year, the annual cost will be prorated accordingly.

The CITY may opt out of this Agreement at any time in writing and the costs will be prorated accordingly by fiscal year. No refunds will be provided fo r any prior payments. If the fire engine(s) have been titled to the COUNTY and the fire engine(s) are still within their useful life cycle, the ownership will not revert back to the CITY unless the entire Cooperative Agreement is terminated.
1007
Exhibit “D”

CITY OF EASTVALE
July 1, 2026 – June 30, 2031

Page 1 of 3 ends

EXHIBIT “D”

TO THE COOPERATIVE AGREEMENT

TO PROVIDE FIRE PROTECTION, FIRE PREVENTION, FIRE MARSHAL, RESCUE

AND MEDICAL EMERGENCY SERVICES FOR THE CITY OF EASTVALE DATED JULY 1, 2026

PAYMENT FOR ADDITIONAL SERVICES

OFFICE OF THE FIRE MARSHAL AGREEMENT

The Fire Marshal Agreement is utilized i n the event a CITY elects to fund COUNTY Fire Marshal personnel to perform the duties of the Office of the Fire Marshal.

The COUNTY Chief Deputy will assign a COUNTY Manager as the Office of the Fire Marshal Liaison (“OFM Liaison”). The Chief Deputy may delegate certain authority to the OFM Liaison, as the Fire Marshal’s duly authorized designee and the OFM Liaison shall be responsible for directing the Fire Marshal Services provided to CITY as set forth in this Exhibit “D.”

The Fire Marshal duties include:

For conformance with applicable laws, codes and regulations concerning fire protection and life safety -
 Review Planning and Development Cases for the CITY
 Review and inspection of construction development for the CITY  State mandated Fire/Life Safety Inspections in accordance with Health and Safety Code sections 13146.1, 13146.2, 13146.3, 13217 and 13235  Review, Permitting and Inspection of Special Events
 Investigation of fire safety complaints
 Meeting with development applicants and customers
 Business inspections

Administrative activities:
 Creation and maintenance of f orms for review and inspection of c onstruction development and fire/life safety inspections
 Provide i nformation to customers on CITY Ordinances and Standards for construction
 Provide recommendations on updating CITY Ordinances and Standards in regards to fire/life safety

In the event CITY desires an increase in the Office of the Fire Marshal services provided, CITY shall provide ( 120) days ’ written notice of the proposed increase in services .

COUNTY is under no obligation to approve any requested increase . COUNTY shall render a written decision on whether to allow or deny the increase within (60) days of the notice provided pursuant to this section.

1008
Exhibit “D”

CITY OF EASTVALE
July 1, 2026 – June 30, 2031

Page 2 of 3 ends

It is the CITY’s responsibility to provide funding for all operating equipment and supplies for each position in accordance with COUNTY requirements and /or standards. The equipment and supplies include, but are not limited to the following:

The CITY or COUNTY shall provide, unless otherwise agreed upon:
 Office space
 Furniture
 General & field supplies
 Training
The COUNTY shall provide at the expense of the CITY:
 Vehicle and regular maintenance. Vehicles operated by Fire Marshal personnel may be provided by the COUNTY or the CITY, as agreed upon. _______ [ ] The COUNTY provides a vehicle (s), the most current Board of Supervisors Fire Department cost recovery rates will be utilized for the expense and outlined in Exhibit A.
_______ [ X ] The vehicle(s) is provided by the CITY, all fuel and maintenance will be provided by the CITY.
 All IT and Communication tools (such as cell phone, computer, COUNTY required software licensing, etc.)
 The permitting and inspection software system will not be provided, unless mutually agreed upon in writing.
 Uniforms (as outlined in the positions MOUs)

The equipment and supplies provided by COUNTY shall be based upon the County Board of Supervisors Approved Fire Department Cost Recovery rates or actual costs when absent a specific rate. All costs, including salaries and benefits, will be included in each quarterly invoice as outlined in the Cooperative Agreement.

The CITY may opt out of this Exhibit and eliminate funding for locally direct COUNTY Fire Marshal personnel at the CITY in writing with a minimum notice of one hundred and twenty (120) days. The costs will be prorated accordingly by services provided and fiscal year.

It is the responsibility of the CITY to obtain cost recovery for the Fire Marshal services provided by these personnel for the CITY.

1009
Exhibit “D”

CITY OF EASTVALE
July 1, 2026 – June 30, 2031

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F:\County_Finance\Contract Cities\EXHIBIT D ~ Fire Marshal Services\TEMPLATE\Exhibit D Template 20260316 FINAL.docx 1010

AGENDA STAFF REPORT

City Council Meeting

CITY COUNCIL BUSINESS

Agenda Item No. 13.3
June 10, 2026
Dra* Proposed Fiscal Year 2026-27 Annual Opera/ng and Capital Improvement Budget Review
Prepared By:

Mark Orme, City Manager & Amanda Wells, Finance Director/City Treasurer Recommended Action(s)
Staﬀ recommends that the City Council Conduct a Study Session, Review, and Provide Recommenda$ons, as necessary, on the Dra% Proposed Fiscal Year 2026-27 Annual Opera$ng and Capital Improvement Budget and Fund Balance Policy.

Summary
Draft
Fiscal
Year 2026-27 Operating and Capital Improvement Budget Book Link The goal of the Annual Opera$ng and Capital Improvement Budget serves to establish both long- term and short-term ﬁnancial planning for the City while adhering to regula$ons set by the Governmental Accoun$ng Standards Board (GASB) and criteria for the Government Finance Oﬃcers Associa$on (GFOA) budget award. The comprehensive budget illustrates City Council’s commitment to providing cost eﬀec$ve municipal services. City Council adopts an opera$ng and capital improvement budget every year, which commits resources for the accomplishment of the City’s Strategic Plan, provision of services to the public, regulatory and statutory requirements, and adherence to policies. The budget report iden$ﬁes target areas while measuring achievements to ensure departments remain eﬀec$ve, eﬃcient, and perform. An abundant amount of $me, analysis, and data from various resources helps establish projec$ons to forecast proper revenue and expenditure budgets. Early ﬁnancial planning by the City Manager’s Oﬃce and the Finance Department is followed with the iden$ﬁca$on of key goals iden$ﬁed by City Council, City departments, stakeholders, and members of the community suppor$ng the determina$on of how the City should manage its assets and liabili$es. The city's budget development $meline can be 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
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found at
this link.

The budget is a dynamic document that is amended throughout the year for various reasons, including City Council ac$ons on department requests, ac$ons by third par$es which impact the budget plan, or changes in the economy.

This proposed Fiscal-Year 2026-27 Annual Opera$ng and Capital Improvement Budget document represents the City of Eastvale’s conserva$ve es$mate of the City’s ﬁnancial performance in the coming year. The proposed budget plan includes $111,724,350 in total revenues and $182,761,784 in total expenditures (excludes transfers of $93,866,510). The proposed budget projects General Fund revenues at $79,433,460, excluding transfers-in of $812,590, and expenditures at $48,111,924, excluding transfers-out of $93,053,920. Net of transfers the total General Fund annual budget surplus is $31,321,536, opera$ng surplus is $14,338,866. A%er compiling budget projec$ons and presen$ng a budget workshop to City Council in April, the proposed ﬁscal-year budget is brought to the full City Council for considera$on and adop$on. Although the primary emphasis is on the General Fund, the comprehensive budget document includes special revenue funds, capital improvement projects, capital reserves, underlying ra$onale, long-term forecasts, and investment strategy necessary to meet the projects and policies set forth by the City Council.

Citywide Total Budget
Category
FY 2025-26
Amended Budget
FY 2026-27
Proposed Budget
Change
Revenues
$ 159,606,688
$ 111,724,350
$ (47,882,338)
Expenditures
233,457,974
182,761,784
(50,696,190
)

Transfers In
52,170,269
93,866,510
304,779
Transfers Out
(Appropriation from
Reserve)
52,170,269
93,866,510
41,405,212

The city's Dra% Fiscal Year 2026-27 Opera$ng and Capital Improvement Budget Book can be found at
this link.

The City Manager's Budget Message can be found at
this link.

Background
FISCAL YEAR 2026-27 BUDGET ANALYSIS
The city's Draft
Fiscal
Year 2026-27 Operating and Capital Improvement Budget Book can be found at
this link
.

GENERAL FUND – REVENUES, EXPENDITURES & AVAILABLE RESOURCES:

General Fund Overview
Link
Overall, General Fund revenue projec$ons are $79,433,460 and expenditures are $48,093,365 (excluding transfers). General fund revenues exceed expenditures by $31,321,536, crea$ng a budget 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
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surplus. Of the $79,433,460 in revenues, $61,533,460 are aGributable to opera$ng revenues and $17,900,000 are non-opera$ng revenues. Of the $48,111,924 in expenditures, $48,007,184 are aGributable to opera$ng expenditures and $1,266,000 are non-opera$ng expenditures. As a result, the city is expected to end the 2026-27 ﬁscal year with a $14,338,866 opera$ng surplus, and a $16,634,000 non-opera$ng surplus, however all of this surplus is u$lized for the Civic Center project. Staﬀ u$lized a 40/60 ra$o of non-opera$ng versus opera$ng sales tax as a conserva$ve approach to ensure stable revenue sources are iden$ﬁed, considering the risks to the city's largest single source of revenue.

The ﬁscal year 2026-27 budget includes $93,053,920 in transfers out to the General Capital Projects Fund and Capital Replacement Funds and a general contribu$on for special assessment districts.

General Fund Budget
Category
FY 2025-26
Amended
Budget
FY 2026-27
Proposed
Budget
Change
Change %
Total Revenues
80,186,160
$79,433,460
(752,700)
99%
Transfers In
507,811
812,590
304,779
160%
Total Resources
80,693,971
80,246,050
680,955
99%

Expenditures
44,914,312
48,111,924
3,197,612
107%
Transfers Out
(Appropriation
from Reserve)
51,648,708
93,053,920
41,405,212
180%
Total Appropriations
93,563,020
141,165,844
44,602,824
146%

Total Surplus
(15,869,049)
(60,919,794)

Surplus net of Transfers
35,271,848
31,339,825

General Fund Revenue Forecast:

General Fund Revenue Summary Link
All General Fund revenues total $80,246,050; opera$ng revenues total $62,346,050 and non- opera$ng revenues total $17,900,000 for the ﬁscal year 2026-27. Net of transfers, revenues total $79,433,460.

General Fund Revenue highlights include the following:

Sales and Use Tax
– Staﬀ recommends budget for sales tax revenues for ﬁscal year 2026-27 at $50,640,000, based on HdL's projec$ons (City’s vendor for sales tax projec$ons). Of the sales tax revenues, $37,140,000 is considered opera$ng revenue and $13,500,000 is considered non-opera$ng revenue. Staﬀ con$nues to u$lize the non-opera$ng sales tax for one-$me non-opera$ng expenditures, such as funding future capital maintenance and replacement projects, future capital projects, and current capital projects. It is unknown how long the non- opera$ng sales tax revenues will last, point of sale loca$on for any business could change at any $me for a mul$tude of reasons, as such it is a conserva$ve approach to only use these revenues sparingly for opera$ng costs and u$lize a majority of the funding for non-opera$ng capital equipment and infrastructure projects. It is likely that at least a por$on of the revenues 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
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will become a long term revenue source.

Property Tax
– A wave of commercial parcel assessment valua$on appeals has been occurring throughout the county for several years and s$ll con$nues. Although home prices have remained steady and the city experienced development of new commercial property, the inﬂux of assessment appeals will keep the city's overall assessed property valua$on from growing at the same pace as the housing market. However, staﬀ expects property tax revenues to s$ll increase, 2% over the prior year based on projec$ons provided by HdL Coren and Cone.

Franchise Fees
– The city expects to see an $195,000 increase in franchise fees. Although the trend for natural gas and electricity franchise fees has increased, fees for cable has slowly declined over the last several years. Electricity fees have increased mainly due to the price of natural gas, which drives the rates charged for electricity. Refuse fees are expected to increase $200,000 and electric fees are expected to increase $5,000, however a reduc$on of $10,000 is expected in the natural gas category.

Licenses, Fees, and Permits
- PermiOng ac$vity remained steady over the past few ﬁscal years and saw a heavy increase in permits during the pandemic. However, normal development ac$vity has slowed in the past two ﬁscal years and is expected to increase only due to large developments in the city. Staﬀ recommends budge$ng building permits, development revenue, and encroachment fees with a 19 % increase over the 2025-26 ﬁscal year projec$ons at $4,312,900.

Fines, Penal-es, and Forfeitures
- Staﬀ recommends decreasing this revenue category to
$995,000 for ﬁscal year 2026-27, a decrease of 2% from the previous year based on trend.

This category is dependent upon Riverside Sheriﬀ and Code Enforcement ac$vity and fluctuates with staffing levels and programming priorities.

Vehicle License Fees
– Vehicle License Fee Adjustment Account (VLFAA) revenue, resulted from the passing of SB130 in April 2017. VLFAA revenues are based on property valua$ons, which have con$nued to steadily increase in the city over the last few years. This revenue is expected to increase from $7,075,000 in ﬁscal year 2025-26 to $7,540,500 in ﬁscal year 2026- 27, an increase of 7%.

General Fund Expenditures
Overall, the total expenditures for the General Fund total $141,165,844 in ﬁscal year 2026-27; operating expenditures total $48,007,184 and non-operating expenditures total $93,158,660.

Personnel Highlights:

General Fund Personnel Summary Link
Salaries and Benefits
costs are projected at $14,303,809 for ﬁscal year 2026-27. The personnel projec$ons were prepared based on current pay rates plus 5% merit for all current employees and a 3.5% cost of living adjustment eﬀec$ve July 1, 2026. Budget es$mates include full beneﬁts, including health and re$rement contribu$ons. Vacant posi$ons are budgeted at top step with full beneﬁts. The proposed full-$me equivalent (FTE) of City employees is 85.25 for ﬁscal year 2026-27, an increase of 2.5 posi$ons over the amended 2025-26 ﬁscal year budget.

In total, personnel costs increased $1,399,312 over the prior year. Total proposed staﬃng includes 75 full-$me staﬀ, 4.75 part-$me staﬀ equivalents, 0.5 part-$me temporary, and 5 elected positions.

Posi-on Changes
for the 2026-27 ﬁscal year budget plan include adding two new full- 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
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$me posi$ons, one part $me posi$on, nine promo$ons, and three $tle changes. In t otal
the changes will equate to a $718,134 impact to the personnel category, which is a portion of the total $1,399,312 personnel category increase.

Operations Highlights:

General Fund Department Summary Link
Law Enforcement
updated costs are $18,316,155 as compared to $17,153,750 for ﬁscal year 2026-27. The Riverside Sheriﬀ Oﬃce announced a 7.0% contract increase for the new ﬁscal year plus an addi$onal 1.85% increase over ﬁscal year 2025-26 projected rates; the proposed budget for law enforcement is increasing based on these new rates. Addi$onally, the city continues to fund a $136,000 line item for special overtime operations within the city.

Non Departmental
includes city wide costs such as copier maintenance, revenue neutrality with Riverside County, transfers out to other funds, and building leases. Riverside County revenue neutrality will con$nue un$l 2040; budget projec$ons are $300,000 for the new year.

Total expenditures for the non departmental category are $95,620,660 for ﬁscal year 2026-27, an increase of $41,353,490 from the prior ﬁscal year. Transfers-out to other funds represent the largest expenditure in this category at $93,053,920. Transfers-out include funding the ﬁve capital replacement and maintenance funds for informa$on technology, vehicles, street maintenance, facility maintenance, and storm drain maintenance for a total of $1,140,000.

Capital projects transfers total $91,807,660 and include the City Hall, Library, and Police Sta$on. A total of $85,000 is budgeted for vehicle purchases. Finally, $21,260 of transfers are for general benefit contribution to four special assessment districts.

Community Development
expenditures are forecasted at $3,686,418, a decrease of 0.12% or $4,332 from the prior ﬁscal year. The decrease is mainly due to two reasons. The Building Safety division lowered budget for private development contracts. Secondly, the Building Safety division and Administra$on division both housed Administra$ve Specialists and those divisions now share one posi$on and as a result, the department saw a decrease in expenditure budget.

Community Safety and Technology
expenditures are forecasted at $3,042,744 an increase of 16% or $408,373 over the prior year. The IT and Administra$on divisions are inves$ng heavily in ar$ﬁcial intelligence so%ware, and as a result budget increased by $310,385. The Code Enforcement Division is adding one vehicle purchase for a total of $40,000.

Public Works
expenditures are forecasted at $8,511,204, an increase of $765,655 or 10% over the 2025-26 ﬁscal year. The increase is caused by several budget proposals, including the addi$on of an Assistant City Engineer and Public Works Superintendent posi$ons, and additional contracts related to citywide private land development, and citywide maintenance.

Finance
expenditures are proposed at $2,280,504, a 3% increase of $56,377 over the prior fiscal year. The increase is mainly caused by CPI on service contracts.

General Fund Available Resources:

Fund Balance Link
The beginning balance for the ﬁscal year 2026-27 budget reﬂects the projected General Fund audited ending balances for ﬁscal year 2025-26.

The General Fund is an$cipated to end the 2025-26
ﬁscal year with an es$mated total fund balance of $184,339,451 and the proposed ﬁscal year 2026- 27 budget includes anticipated fund balance of $123,419,657, as of June 30, 2027.

Assigned reserves: $91,386,512
The General Fund Emergency Con$ngency (based upon 50% of opera$ng expenditure appropriations) is fully funded at $24,003,592 and is classified as an assigned reserve.

The Fire Fund Emergency Con$ngency (based upon 50% of opera$ng expenditure 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
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appropria$ons) is fully funded at $4,989,225 and is classiﬁed as an assigned reserve.

This reserve was moved from the Fire Fund to the General Fund for the 2026-27 ﬁscal year budget in order to free up Fire Fund reserves for the city's future third fire station.

A temporary hold of $36,646,200 is held to cover a General Fund to Development Impact Fee Funds Loan for the Civic Center Project, once an accoun$ng entry is complete this hold will be released; however the funds will be moved to the Development Impact Fee Funds and unavailable for General Fund use.

Addi$onally, $12,017,495 is held in assigned reserve to cover known and expected nega$ve cash ﬂow. A total of $11,583,277 is held to cover reimbursable grants un$l speciﬁc projects are complete and the gran$ng agency has reimbursed the city for expenditures. A total of $434,218 is required to cover nega$ve cash ﬂow in 13 special assessment districts.

Staﬀ has also set aside $11.6 million for possible land purchases related to the Civic Center project and other City Council strategic ini$a$ves. Finally, $130,000 for the city's Business Incen$ve Loan Program and $2.0 million for a future ﬁnancial system implementation is held as assigned reserves.

Committed reserves: $23,685,036
The City con$nues to also hold a commiGed reserve of $6,485,036 million for Civic Center Parking Structure construc$on, $6,000,000 for Public Works Yard construc$on, $2,500,000 commiGed reserve for pension liabili$es, $1,700,000 for a ﬁre truck purchase, and $3,000,000 for public safety rate increase stabilization.

The city is also holding a $5,700,000 debt service reserve for the an$cipated Civic Center lease revenue bonds. Staﬀ expects the maximum annual debt service payment to be $3,800,000 million; a speciﬁc reserve for the bond issuance should help the city obtain beGer bond ra$ngs and possibly lower interest rates. Once debt is issued and the city owes an annual debt service payment, 50% of this reserve will be moved into the city's operating reserve and should only hold $3.5 million in this reserve.

Unassigned reserves:

Total projected unassigned general fund reserves are projected at approximately $2.5 million.

Changes Since Budget Workshop:

Budget Development Link
Only a handful of changes that total to a savings of $43,830 have occurred since the Budget Workshop on April 22, 2026. Revenues increased slightly in the General Fund for the Cost Alloca$on Plan (CAP). The CAP increased $304,779, from $507,811 to $812,590. No other changes to revenues occurred. Expenditures decreased $250,614 in several categories. Personnel decreased $234,364, from $14,521,884 to $14,285,520; Maintenance decreased $40,000 from $684,460 to $647,460; and Operations increased $25,750 from $5,936,745 to $5,962,495.

SUMMARY OF OTHER GENERAL PURPOSE FUNDS: FIRE FUND
Fire Fund Link
The
Fire Fund
houses general purpose property taxes levied speciﬁcally for the purpose of ﬁre protec$on services. Although a General Fund revenue source, these funds are restricted through the City's incorpora$on procedures and revenue neutrality agreement by the County of Riverside for ﬁre protec$on services and opera$ons. For audit purposes this fund is collapsed into the General Fund.

Revenues are projected at $11,100,000 million and expenditures total $9,978,450 million; the fund 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
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is projected to end the fiscal year with a $1,121,550 budget surplus, which will go towards the future third ﬁre sta$on construc$on. The main revenue source for the fund is property tax, which makes up $10.0 million or 90% of the fund's revenue. Main expenditures in the fund are contract ﬁre services at $9,155,250 , building maintenance and opera$ons for the two City owned ﬁre sta$ons at $523,200, and revenue neutrality with Riverside County at $300,000. Contract ﬁre services is increasing by 5% over the prior year due to an es$mated 2% increase to contract rates and a return to the contract s$pulated Advanced Life Support staﬃng as of January 2027. The City contracts for two medic engines and one medic squad at the two ﬁre sta$ons and dedicated ﬁre marshal support including business inspection services.

Fire Fund Budget
Category
FY 2025-26
Amended Budget
FY 2026-27
Proposed Budget
Change
Change %
Total Revenues
$ 10,759,000
$ 11,100,000
$ 341,000
101%
Transfers In
0 0
0 0%
Total Resources
10,759,000
11,100,000
341,000
101%

Expenditures
13,193,360
9,978,450
(3,214,910)
76%
Transfers Out
0 0
0 0%
Total Appropriations
13,193,360
9,978,450
(3,214,910)
106%

Total Surplus
(2,434,360)
1,121,550

Surplus net of
Transfers
(2,434,360)
1,121,550

Fire Fund Available Resources
The Fire Fund is an$cipated to end the 2026-27 ﬁscal year with an es$mated total fund balance of $21,576,199. Fire Fund fund-balance is restricted by the County of Riverside, however City Council has assigned and commiGed the following fund balances in order to ensure the ability to con$nue opera$ons in down economic situa$ons and ensure resources are available to purchase apparatus and build vital
infrastructure
, such as the City's third fire station:

Assigned reserves:

The Fire Fund Emergency Con$ngency was moved to the General Fund for the new 2026-27 fiscal year.

Committed reserves:

The City will increase a commiGed reserve of $20,476,199 for a third ﬁre sta$on construction, and $600,000 for apparatus replacement.

Restricted fund balance:

Total projected remaining restricted Fire Fund fund-balance are approximately $500,000.

SUMMARY OF SPECIAL REVENUE FUNDS
Gas Tax Fund
revenues are forecasted at $2,178,500 and expenditures are projected at $2,874,570. Although expenditures exceed revenues, the Gas Tax fund has available fund 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
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balance and is projected to end the ﬁscal year with $584,166 in available fund balance. Gas tax revenues are lower than originally an$cipated; the Governor's ﬁnal budget included less Gas Tax alloca$ons for local agencies. The gas tax revenues in this fund are solely u$lized to fund vital street infrastructure and maintenance projects.

Measure A Fund
revenues are projected at $3,501,000 and expenditures are projected at $5,040,580. The fund is projected to complete ﬁscal year 2026-27 with $82,780 in total fund balance. Similar to Gas Tax, these funds are solely u$lized for street related projects. Riverside County allocates the funding from a 1/2 cent sales tax measure to local agencies.

Miscellaneous Grant Fund
revenues are projected at $1,164,845 and expenditures are projected at $2,273,290. The Grants Fund does not have available fund balance and is projected to end the ﬁscal year at nega$ve $682,404. This is primarily due to the reimbursement nature of the fund and the Limonite Gap Bridge Pedestrian Bridge and Traﬃc Signal Improvement at Sumner and 68th projects which will likely be reimbursed in the next fiscal year.

Special Revenue Funds Available Resources
A large majority of the special revenue funds are forecasted to ﬁnish the 2026-27 ﬁscal year with a posi$ve fund balance. Funds with an expected nega$ve fund balance are the TDA fund, miscellaneous grants fund, the TUMF reimbursement fund, a few of the City's landscape and ligh$ng maintenance districts (LLMD), several of the JCSD transferred ligh$ng maintenance districts (LMD), and one community facility district (CFD). The TDA fund, miscellaneous grants fund, and TUMF fund are reimbursed a%er projects are completed. The special districts (LLMD, LMD, and CFD) do not generate adequate revenues to oﬀset district expenditures. Any funds with nega$ve fund balances will u$lize General Fund assigned fund balances to bring the funds to zero on the city's Annual Comprehensive Financial Report. As a result, staﬀ maintains an assigned reserve totaling $12,017,495 to cover these negative balances within the General Fund.

SUMMARY OF CAPITAL PROJECT FUND
General Capital Project Fund Link
The
Capital Project Fund
is used to track capital projects funded solely by the General Fund. Funds are transferred into the Capital Projects Fund from the General Fund. For the ﬁscal year 2026-27 budget, revenues are projected at $91,892,660 and expenditures are projected at the same amount, $91,892,660. The fund is expected to end the 2026-27 ﬁscal year with $0 in fund balance.

Expenditures for ﬁscal year 2026-27 include the Hellman Avenue Widening, City hall, Library, Police Sta$on, Civic Center Site Improvement, Public Works Yard, Civic Center Surface Parking Lot, and Civic Center Phase 2 Parking Structure.

SUMMARY OF DEVELOPMENT IMPACT FEE FUNDS
Development Impact Fee Funds Link
The
Development Impact Fee Funds
are used to track development impact fees assessed on
development projects throughout the city. These funds must be u$lized on projects iden$ﬁed within nexus studies. The city adopted a new nexus study in late June 2025 for Park Improvements, Community and Recrea$on Centers, Fire Facili$es, Public Facili$es, and Police Facili$es. Per the nexus study the fees collected for Public Facili$es and Police Facili$es may be used towards Civic Center buildings including City Hall, Library, and Police Sta$on. As a result, signiﬁcant budget in these funds for the Civic Center Project has been appropriated as a General Fund loan these DIF funds to fund por$ons of the project with future DIF receivables. As revenues trickle into these funds, the General Fund will be reimbursed for the Civic Center loan in accordance with a City 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
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Council adopted resolu$on and loan agreement. Available fund balance may not reﬂect funds fully available for projects until the loan repayments are processed.

SUMMARY OF CAPITAL REPLACEMENT FUNDS
Capital Replacement Funds Link
Staﬀ established ﬁve capital replacement and maintenance funds in the prior ﬁscal year. Each was seeded by the General Fund with an es$mated amount of fund balance to start fund balance accumula$on in the funds. Finance staﬀ is crea$ng replacement schedules and will calculate annual contribu$on amounts for each of the funds, depending on the type of future maintenance and replacement the fund will supply. The expecta$on is to build adequate fund balance to prepare the city to replace and maintain public equipment and infrastructure as a means to support the General Fund during lean economic periods.

CAPITAL IMPROVEMENT BUDGET
Capital Improvement Budget Link
The ﬁve-year capital improvement budget iden$ﬁes the highest priority capital needs that can be addressed with available and forecasted revenues. These capital needs are matched with the previous year’s con$nuing appropria$ons and ﬁve-year revenue projec$ons iden$ﬁed by the Finance department. Addi$onally, capital needs are delineated to eligible funding sources and programs available to the City’s capital improvements.

Over the next ﬁve-years of this capital
improvement budget, Eastvale will program over $227.7 million in funding for City Street Improvements, Maintenance, Roadway and Traﬃc Safety Improvements, and future Civic Center plans. For the ﬁscal year 2026-27 the City will commit $121.6 million to fund projects within the categories listed above.

Major capital projects for ﬁscal year
2026-27
include the Annual Overlay and Slurry Seal ($4.7
million) , Civic Center Project Phase 1 and Phase 2 (City Hall, Library, Police Sta$on, Plaza, Public Park, Parking Structure, Surface Lot $101.7 million), Limonite Gap Pedestrian Bridge ($5.5 million), and Hellman Avenue Widening ($1.2 million).

APPROPRIATIONS LIMIT
The Gann Appropria$ons Limit for Fiscal Year 2026-27 was calculated at $37,380,249 using the $35,320,505 limit approved from the prior year mul$plied by the (1.0495) increase in per capita income mul$plied by the (1.0084) increase in popula$on growth for the City of Eastvale. The city's proceeds of taxes total $75,619,329. The city’s appropria$ons that are subject to the limit are $37,380,249 as a result of qualiﬁed exemp$ons from the limit, which consist of appropria$ons for the Civic Center project, capital outlay reserve commitments, and the city's annual CalPERS unfunded liability payment. As a result, the city does not need to u$lize provisions under AB137 for the 2026-27 fiscal year.
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1019

GFOA AWARD
The city has been awarded the Government Finance Oﬃcer's Associa$on (GFOA) Dis$nguished Budget Award for three consecu$ve years. Over the past several years GFOA has made changes to the award criteria. As a result, the city's budget document con$nues to be adjusted. Long range opera$onal ﬁnancial plans must now incorporate all appropriated funds, of which the city has 137 budgeted funds. In an eﬀort to expand long-range planning, staﬀ will prepare plans for all of the city's funds, but provide narra$ve for the city's two major funds and several addi$onal funds. At the $me of the publica$on of this agenda, staﬀ is s$ll dra%ing narra$ve for the long range planning sec$on of the budget document. Staﬀ will submit the ﬁscal year 2026-27
budget document for the
GFOA distinguished budget award.

BUDGET DOCUMENT
Since 2022, staﬀ has been u$lizing OpenGov for budget management. The so%ware provides a budge$ng plaSorm for departments to submit budget proposals, personnel budge$ng tools, repor$ng, and online portals. Staﬀ has u$lized the online portal to create an online budget book, which appears similar to a website. The online budget book allows for a more interac$ve experience for the public, as reports and graphics can be drilled down to line item detail. This is the third online budget book for the city and is s$ll a dra% version. For the ﬁscal year 2026-27
budget book, staﬀ is
s$ll working through updates and the book may reﬂect some errors such as broken links or graphs that do not return data. As of the date of the agenda pos$ng, staﬀ has not yet updated all sec$ons of the book. Staﬀ is working diligently to update the online book in $me for budget adop$on. The landing page for the book can be found here:

Online Budget Book.

Typically, a PDF of the website
has been aGached to agenda reports, however because the book is in a rough dra% form, staﬀ has aGached budget reports that mirror the quarterly interim reports. These reports provide all of the budget figures sans narrative.

Analysis

FUND BALANCE POLICY
At the preliminary budget presenta$on on April 22, several Council members men$oned the city's fund balance policy and asked how funds are designated for reserve. The current adopted policy was approved on January 22, 2025 ahead of bond financing for the Civic Center project.

The current policy includes a summary statement of all reserves and a priority order in which they should be filled and/or replenished. An excerpt from the policy is included below:

At the end of the ﬁscal year end close, the annual surplus fund balance, as deﬁned above, in the General Fund will be automa$cally allocated as listed below. City Council may take ac$on to override the priority list or change amounts. The list is in order of highest priority to lowest priority:
50% Assigned General Fund Operating Reserve;
A cap of 50% of Debt service operating costs in a specific Debt Service reserve; A cap of $2,500,000 for Pension Obligation;
A cap of $3,000,000 for Public Safety Rate Increase Stabilization; 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
eastvaleca.gov
1020
5% retained in General Fund Balance unassigned reserves; $500,000 to General Street Maintenance;
$250,000 to General Facility Maintenance;
$120,000 to General Fleet Capital Replacement;
$50,000 to General Information Capital Replacement;
$100,000 to General Catch Basin and Storm Drain Maintenance Annual budget surplus for the Fire Fund will automa$cally be allocated as follows, unless City
Council takes action to override the list or change amounts:
75% Assigned Fire Fund Operating Reserve

Staff recommends the following changes as highlighted in italics
:

At the end of the ﬁscal year end close, the annual surplus fund balance, as deﬁned above, in the General Fund will be automa$cally allocated as listed below. City Council may take ac$on to override the priority list or change amounts. The list is in order of highest priority to lowest priority:
50% Assigned General Fund Operating Reserve;
50% Assigned Fire Fund Opera-ng Reserve, unless funded by the Fire Fund fund- balances;
A cap of 50% of Debt service operating costs in a specific Debt Service reserve; A cap of $2,500,000 for Pension Obligation;
A cap of $3,000,000 for Public Safety Rate Increase Stabilization; 5% retained in General Fund Balance unassigned reserves; $500,000 to General Street Maintenance;
$250,000 to General Facility Maintenance;
$120,000 to General Fleet Capital Replacement;
$50,000 to General Information Capital Replacement;
$100,000 to General Catch Basin and Storm Drain Maintenance Annual budget surplus for the Fire Fund will automa$cally be allocated as follows, unless City
Council takes action to override the list or change amounts:
50%
Assigned Fire Fund Opera$ng Reserve
u
nless funded by the General Fund fund-
balances

Funds in excess of the amounts listed above are not memorialized within the fund balance policy. In prac$ce, the remainder of available fund balances in excess of the annual Gann Appropria$ons Limit have been set aside for capital improvement projects that exceed $100,000 in cost and will have 10 plus years of useful life, in accordance with provisions within the State Cons$tu$on. Over the last six or seven years, excess fund balance has been set aside for the Civic Center project, which meets the Gann Appropria$ons Limit provisions. However, as that project nears comple$on The City Council can direct how those project reserves are funded annually during the budget process or memorialize the funding priorities within the fund balance policy.

Environmental
Government ﬁscal ac$vi$es and budget adop$on are not considered a Project as deﬁned by the California Environmental Quality Act (CEQA) and no environmental review is required. 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 |
eastvaleca.gov
1021
Strategic Plan Action - Priority Level: 3
| Target #: C
| Goal #: H
Target: Financial Planning; Goal: Ensure that city revenues align with expenditures.

Fiscal Impact
Overall, the proposed resolu$ons and reports are technical in nature and will enable the City Council to direct staﬀ in making necessary budget adjustments to the accounts to reﬂect the adopted City of Eastvale Fiscal Year 2026-27.

Prior City Council/Commission Action
City Council conducted a budget workshop on April 22, 2026 and capital improvement plan workshop on May 27, 2026. Since the dra% budget workshop, no major program changes have been incorporated into the budget plan. All changes between the workshop and the proposed budget are listed above in the background section.

Attachment(s)
Attachment 1 - Resolution Appropriations Limit

Attachment 2 - Resolution Operating Budget

Attachment 3 - Resolution Commitment of Fund Balance

Attachment 4 - Resolution Salary Schedule

Attachment 5: Exhibit A - Salary Schedule effective 07.01.2026

Attachment 6 - Resolution Authorized Positions

Attachment 7 Exhibit B - Authorized Position List

Attachment 8 - Policy A-23 Fund Balance Reserve draft

12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 |
eastvaleca.gov
1022

RESOLUTION NO. 26-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EASTVALE APPROVING

AND ADOPTING THE ANNUAL APPROPRIATIONS LIMIT PURSUANT TO ARTICLE XIII (B) OF THE CALIFORNIA CONSTITUTION FOR FISCAL YEAR 2026-2027

WHEREAS, Article XIII (B), Section 1 of the California Constitution provides that the total annual appropriations subject to limitation of the State and of each local government entity shall not exceed the appropriations limit of the entity for the prior year adjusted for the changes in the cost of living and population , and Government Code Section 7900 et seq. provides for the implementation of Article XIII B; and

WHEREAS, the City Council of the City of Eastvale adopted Resolution 10-16 on October 1, 2010 establishing a provisional appropr iations limit of $13,938,809 as determined by the Riverside Local Agency Formation Commission; and

WHEREAS, the voters of the City at the first municipal election held on November 6, 2012 established a permanent appropriations limit for Fiscal Year 2012-2013 of $15,518,412 under the provisions of Government Code Section 56812; and

WHEREAS, the voters of the City at the municipal election held on March 2, 2021 established a temporary appropriations limit for Fiscal Year 2020-2021 of $33,000,000 pursuant to Article XIII (B), Section 4 of the California Constitution; and

WHEREAS, Assembly Bills 137 and 163, passed in the 2021-2022 legislative regular session, added Government Code Section 7902.2.2; and

WHEREAS, Government Code Section 7902.2.2 provides a calculation to be performed if an agency’s proceeds of taxes exceed its appropriations limit determined pursuant to Section 7902 for that fiscal year, and if the calculation results in a positive value, the governing body of the City may increase its appropriations limit for the applicable fiscal year by that amount; and

WHEREAS, the City Council of the City deems it to be in the best interest of the City of Eastvale to establish an appropriations limit for Fiscal Year 2026-2027 in the manner provided for in Government Code Section 7900 et seq. and Article XIII (B) of the California Constitution.

NOW, THEREFORE , the City Council of the City of Eastvale, California, does hereby resolve, declare, determine and order that said appropriations limit for Fiscal Year 2026-2027 be in the amount of $37,380,249; $37,380,249, calculated pursuant to Government Code Section 7902 using the growth factor in the California Per Capita Income of 4.95% and change in population for the City of Eastvale , of 0.84% as reported by the California Department of Finance , plus $0 calculated pursuant to 7902.2.2 for a total of $37,380,249.

PASSED, APPROVED AND ADOPTED this 24th day of June, 2026. 1023

__________________________________________
Jocelyn Yow
Mayor

APPROVED AS TO FORM: ATTEST:

__________________________________________ __________________________________________ Erica Vega Marc A. Donohue, MMC
City Attorney Government Services Director/City Clerk 1024

STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE ) §

CITY OF EASTVALE )

I, Marc A. Donohue, Government Services Director/City Clerk of the City of Eastvale, California, do hereby certify that the foregoing City Council Resolution No. 26-XX, was duly adopted by the City Council of the City of Eastvale, California, at a meeting held on the 24th day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

____________________________________
Marc A. Donohue, MMC
Government Services Director/City Clerk

1025

RESOLUTION NO. 26-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EASTVALE, CALIFORNIA,

ADOPTING AN OPERATING BUDGET AND CAPITAL BUDGET FOR THE FISCAL YEAR COMMENCING JULY 1, 2026 AND ENDING JUNE 30, 2027, AND APPROPRIATING

FUNDS FOR PURPOSES THEREIN SET FORTH

WHEREAS, the City Manager has heretofore presented to this Council the “Proposed Budget” for the Fiscal Year July 1, 2026 through June 30, 2027; and

WHEREAS, the City Council has reviewed and recommended budget and directed certain changes which have been incorporated therein; and

WHEREAS, incorporated within the recommended budget is the proposed expenditure limitation on revenues derived from “proceeds of taxes ” as established by Article XIIIB of the State Constitution, which was adopted by Resolution No. 26-XX.

NOW, THEREFORE , THE CITY COUNCIL OF THE CITY OF EASTVALE DOES HE REBY FIND, DETERMINE, AND RESOLVE AS FOLLOWS:

SECTION 1 . There are appropriated for obligation and expenditure by the City Manager the amounts shown for the various accounts separately set forth in the Fiscal Year 2026-2027 Annual Operations and Capital Improvement Budget;

SECTION 2. All obligations and expenditures shall be incurred and made in the manner provided by the provisions of State Law and City Ordinances and Resolutions;

SECTION 3. The City Manager is authorized to proceed with the implementation of the work program as incorporated in the approved and adopted budget and is authorized to transfer appropriations between accounts, departments, programs, and funds provided that no change is made in the total amount of the total appropriations within the adopted budget.

SECTION 4. The City Manager is authorized to appropriate developer deposits for expenditure, only for cost reimbursement projects where developers are providing funds for staff services and contracts are in place.

SECTION 5. The approved budgets for the individual capital outlay projects and capital improvement projects remain as authorized until these projects are completed. Any unexpended authorized appropriation for each capital project is automatically carried over from fiscal year to fiscal year until the funds of the individual capital project are expended or the capital project is canceled by the City Manager. Following the completion of the individual capital projects, the unexpended appropriation of each completed ca pital project shall be canceled, and the capital projects' funding sources shall be released from their unexpended funding commitment.

1026

SECTION 6. At the end of Fiscal Year 2025-2026, certain purchase orders exist as outstanding encumbrances representing contractual obligations of previously budgeted funds. In addition, certain amounts have been included in the Fiscal Year 2025-2026 budget that related to one-time allocations for specific projects and services but remain unspent. Outstanding encumbrances and unspent one-time allocations may be carried forward to Fiscal Year 2026-2027 upon review and recommendation by the Finance Director and approval of the City Manager.

SECTION 7. The approved budgets for individual grants remain as authorized appropriations for the individual grants until the grant is completed or expires. Any unexpended authorized appropriation for each grant and the corresponding revenue budget is automatically carried over from fiscal year to fiscal year until the funds of the individual grant are expended, the grant expires, or the grant is canceled by the City Manager.

PASSED, APPROVED AND ADOPTED this 24th day of June, 2026.

__________________________________________
Jocelyn Yow
Mayor

APPROVED AS TO FORM: ATTEST:

__________________________________________ __________________________________________ Erica Vega Marc A. Donohue, MMC
City Attorney Government Services Director/City Clerk 1027

STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE ) §

CITY OF EASTVALE )

AYES:

NOES:

ABSENT:

ABSTAIN:

____________________________________
Marc A. Donohue, MMC
Government Services Director/City Clerk

1028

RESOLUTION NO. 26-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EASTVALE, CALIFORNIA, APPROVING THE COMMITMENT OF FUND BALANCE PURSUANT TO GASB 54

WHEREAS, the Governmental Standards Board (GASB) has issued Statement No. 54, Fund Balance Reporting and Governmental Type Definitions, with the intent of improving financial reporting by providing fund balance categories that will be more easily understood; and

WHEREAS, the City Council may commit fund balance amounts for specific purposes by taking formal action, and the committed amounts cannot be used for any other purpose unless the City Council removes and changes the specific use through the same formal action taken to establish the commitment; and

WHEREAS, the City Council deems it appropriate that the current and prior years’ commitments of fund balance be released; and

WHEREAS, the City Council deems appropriate that a commitment of $23,685,036 of the General Fund unassigned fund balance be established for Reserve for the following projects in the following amounts: Facility Construction: Parking Structure/Civic Center $6,485,036; Pension Liability $2,500,000; Public Safety Rate Increase Stabili zation $3,000,000; Debt Service Reserve:

Civic Center, $7,000,000; and

WHEREAS, the General Fund balance will be adjusted to final fund balance at the end of the fiscal year; and

WHEREAS, the City Council deems appropriate that a commitment of $ 21,076,199 of the Fire Fund unassigned fund balance be established for Reserve for the following projects in the following amounts: Third Fire Station Construction $ 20,476,199; Apparatus Replacement $600,000; and

WHEREAS, the Fire Fund balance will be ad justed to final fund balance at the end of the fiscal year.

NOW, THEREFORE , THE CITY COUNCIL OF THE CITY OF EASTVALE DOES HEREBY FIND, DETERMINE, AND RESOLVE AS FOLLOWS:

SECTION 1. the City Council establishes and approves the release of all prior years’ commitments of unassigned fund balance of the General Fund and the Fire Fund to the unassigned category of fund balance as specified in the approved budget for fiscal year 2026-2027.

SECTION 2. The City Council establishes and approves the commit ment of $ 23,685,036 of the unassigned fund balance of the General Fund to the committed category of fund balance. 1029

SECTION 3. The City Council establishes and approves th e commitment of $ 21,076,199 of the unassigned fund balance of the Fire Fund to the committed category of fund balance.

PASSED, APPROVED AND ADOPTED this 24th day of June, 2025.

__________________________________________
Jocelyn Yow
Mayor

APPROVED AS TO FORM: ATTEST:

__________________________________________ __________________________________________ Erica Vega Marc A. Donohue, MMC
City Attorney Government Services Director/City Clerk 1030

STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE ) §

CITY OF EASTVALE )

AYES:

NOES:

ABSENT:

ABSTAIN:

____________________________________
Marc A. Donohue, MMC
Government Services Director/City Clerk
1031

RESOLUTION NO. 26-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EASTVALE , CALIFORNIA, ESTABLISHING A REVISED SALARY SCHEDULE EFFECTIVE JULY 1, 2026

WHEREAS, it is determined to be in the best interest of the City of Eastvale "City") to hire and compensate employees to perform defined essential functions and responsibilities; and

WHEREAS, Government Code Sections 20636, 20636.1, 7522.34(a) and corresponding sections of the California Code of Regulations (CCR) section 570.5 require that salary schedules be publicly available, approved and adopted by the City Council at a public meeting; and

WHEREAS, annual adoption and approval of the City ’s salary schedule in compliance with Government Code Section 20636 and California Code of Regulations Section 570.50 will ensure proper reporting to CalPERS in compliance with the Public Employees Retirement Law (PERL) for retirement benefits purposes; and

WHEREAS, the City of Eastvale’s Municipal Code; Chapter 2.60 establishes the Personnel System and adopted the City’s Personnel Policies and Procedures; and

WHEREAS, the City of Eastvale’s Personnel Policies and Procedures provides within Chapter 1.2 that classification titles and pay ranges shall be established from time to time upon adoption of a resolution by the City Council; and

WHEREAS, the City ’s salary schedule will be made available on the City ’s publicly accessible website; and

WHEREAS, the City ’s salary schedule is adjusted to reflect the removal of the Government Services Director/City Clerk classifications; and

WHEREAS, the City ’s salary schedule is adjusted to reflect the following new classifications:

Assistant Buyer, Assistant City Engineer, Buyer, Purchasing Supervisor; and

WHEREAS, the City’s salary schedule is adjusted to reflect the following title modifications: Lead Building Inspector to Building Inspection Supervisor; Lead Permit Technician to Permit Technician Supervisor; Senior Purchasing & Contracts Specialist to Senior Buyer; and

WHEREAS, the City’s salary schedule is adjusted to reflect the following classification changes from Management to Classified -Exempt: Associate Engineer , Landscape & Facilities Superintendent, Public Works Superintendent, Senior Communications Officer, Senior Engineer, Senior Environmental Compliance Analyst, Senior HR & Risk Analyst, Senior IT Business Systems Analyst, Senior Planner; and

1032

WHEREAS, the City Council de sires to amend the approved salary schedule to conform to the aforementioned approved changes.

NOW, THEREFORE , THE CITY COUNCIL OF THE CITY OF EASTVALE DOES HEREBY FIND, DETERMINE, AND RESOLVE AS FOLLOWS:

SECTION 1. The above recitals are true and correct and are incorporated as a material part of this resolution.

SECTION 2. The “Range Table ” referenced as Exhibit “A” and to this resolution are hereby adopted effective July 1, 2026.

PASSED, APPROVED AND ADOPTED this 24th day of June, 2026.

__________________________________________
Jocelyn Yow
Mayor

APPROVED AS TO FORM: ATTEST:

__________________________________________ __________________________________________ Erica Vega Marc A. Donohue, MMC
City Attorney Government Services Director/City Clerk 1033

STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE ) §

CITY OF EASTVALE )

AYES:

NOES:

ABSENT:

ABSTAIN:

____________________________________
Marc A. Donohue, MMC
Government Services Director/City Clerk

1034
TITLE GROUP FLSA BASIS RANGE STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 STEP 7 STEP 8 STEP 9 STEP 10 Accountant GENERAL NON-EXEMPT MONTHLY 25 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 Accounting Assistant GENERAL NON-EXEMPT MONTHLY 8 4,568.78 4,683.00 4,800.07 4,920.08 5,043.08 5,169.15 5,298.38 5,430.84 5,566.61 5,705.78 Accounting Technician GENERAL NON-EXEMPT MONTHLY 13 5,169.15 5,298.38 5,430.84 5,566.61 5,705.78 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 Administrative Specialist GENERAL NON-EXEMPT MONTHLY 7 4,457.35 4,568.78 4,683.00 4,800.07 4,920.08 5,043.08 5,169.15 5,298.38 5,430.84 5,566.61 Assistant Buyer GENERAL NON-EXEMPT MONTHLY 18 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 Assistant City Clerk GENERAL NON-EXEMPT MONTHLY 28 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 9,349.58 Assistant City Engineer MANAGEMENT EXEMPT MONTHLY 52 13,540.99 13,879.51 14,226.50 14,582.16 14,946.71 15,320.38 15,703.39 16,095.98 16,498.38 16,910.84 Assistant City Manager MANAGEMENT EXEMPT MONTHLY 66 19,133.06 19,611.38 20,101.67 20,604.21 21,119.32 21,647.30 22,188.48 22,743.19 23,311.77 23, 894.57
Assistant Community Services & Recreation Director MANAGEMENT EXEMPT MONTHLY 52 13,540.99 13,879.51 14,226.50 14,582.16 14,946.71 15,320.38 15,703.39 16,095.98 16,498.38 16,910.84 Assistant Engineer GENERAL NON-EXEMPT MONTHLY 35 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 Assistant Finance Director MANAGEMENT EXEMPT MONTHLY 52 13,540.99 13,879.51 14,226.50 14,582.16 14,946.71 15,320.38 15,703.39 16,095.98 16,498.38 16,910.84 Assistant Human Resources & Risk Management Director MANAGEMENT EXEMPT MONTHLY 52 13,540.99 13,879.51 14,226.50 14,582.16 14,946.71 15,320.38 15,703.39 16,095.98 16,498.38 16,910.84 Assistant Planner GENERAL NON-EXEMPT MONTHLY 24 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 Assistant to City Manager MANAGEMENT EXEMPT MONTHLY 45 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 Associate Engineer GENERAL EXEMPT MONTHLY 40 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 Associate Planner GENERAL NON-EXEMPT MONTHLY 30 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 Building Inspection Supervisor GENERAL NON-EXEMPT MONTHLY 34 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 10,320.19 10, 578.20 10,842.65
Building Inspector GENERAL NON-EXEMPT MONTHLY 22 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 Building Official MANAGEMENT EXEMPT MONTHLY 50 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 14,582.16 14,946.71 15,320.38 15,703.39 16,095.98 Buyer GENERAL NON-EXEMPT MONTHLY 24 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 City Clerk MANAGEMENT EXEMPT MONTHLY 45 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 City Councilmember ELECTED N/A MONTHLY Ordinance 24-03 provides for $1,600 per month City Manager MANAGEMENT EXEMPT ANNUALLY Contract $315,675 City Planner MANAGEMENT EXEMPT MONTHLY 52 13,540.99 13,879.51 14,226.50 14,582.16 14,946.71 15,320.38 15,703.39 16,095.98 16,498.38 16,910.84 Claims Specialist GENERAL NON-EXEMPT MONTHLY 21 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 Code Enforcement Manager MANAGEMENT EXEMPT MONTHLY 44 11,113.72 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 Code Enforcement Officer GENERAL NON-EXEMPT MONTHLY 19 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 Code Enforcement Officer-T TEMPORARY NON-EXEMPT HOURLY 19 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 Code Enforcement Supervisor GENERAL NON-EXEMPT MONTHLY 34 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 Code Enforcement Technician GENERAL NON-EXEMPT MONTHLY 12 5,043.08 5,169.15 5,298.38 5,430.84 5,566.61 5,705.78 5,848.42 5,994.63 6,144.50 6,298.11 Communications Officer GENERAL NON-EXEMPT MONTHLY 27 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 Communications Specialist GENERAL NON-EXEMPT MONTHLY 18 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7, 125.74 7,303.88
Community Development Director MANAGEMENT EXEMPT MONTHLY 61 16,910.84 17,333.61 17,766.95 18,211.12 18,666.40 19,133.06 19,611.38 20,101.67 20,604.21 21,119.32 Community Safety Director MANAGEMENT EXEMPT MONTHLY 55 14,582.16 14,946.71 15,320.38 15,703.39 16,095.98 16,498.38 16,910.84 17,333.61 17,766.95 18,211.12 Community Services & Recreation Director MANAGEMENT EXEMPT MONTHLY 60 16,498.38 16,910.84 17,333.61 17,766.95 18,211.12 18,666.40 19,133.06 19,611.38 20,101.67 20,604.21 Community Services & Recreation Leader I GENERAL NON-EXEMPT HOURLY 2 22.73 23.30 23.88 24.48 25.09 25.72 26.36 27.02 27.69 28.39 Community Services & Recreation Leader II GENERAL NON-EXEMPT HOURLY 6 25.09 25.72 26.36 27.02 27.69 28.39 29.09 29.82 30.57 31.33 Community Services & Recreation Manager MANAGEMENT EXEMPT MONTHLY 42 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 Community Services & Recreation Supervisor GENERAL NON-EXEMPT MONTHLY 26 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 Community Services and Recreation Coordinator GENERAL NON-EXEMPT MONTHLY 18 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 Construction Inspector GENERAL NON-EXEMPT MONTHLY 26 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8, 470.26 8,682.02 8,899.07
Deputy City Clerk GENERAL NON-EXEMPT MONTHLY 18 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 Deputy City Manager MANAGEMENT EXEMPT MONTHLY 59 16,095.98 16,498.38 16,910.84 17,333.61 17,766.95 18,211.12 18,666.40 19,133.06 19,611.38 20,101.67 Economic Development Manager MANAGEMENT EXEMPT MONTHLY 45 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 Emergency Management Coordinator GENERAL NON-EXEMPT MONTHLY 34 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 Emergency Management Specialist GENERAL NON-EXEMPT MONTHLY 28 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 9,349.58 Engineering Technician GENERAL NON-EXEMPT MONTHLY 22 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 Environmental Compliance Analyst GENERAL NON-EXEMPT MONTHLY 34 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 Executive Assistant GENERAL NON-EXEMPT MONTHLY 24 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 Extra Help GENERAL NON-EXEMPT HOURLY 1-80 22.73 194.78

CITY OF EASTVALE

SALARY SCHEDULE
EFFECTIVE DATE JULY 1, 2026- EXHIBIT "A"
1035
TITLE GROUP FLSA BASIS RANGE STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 STEP 7 STEP 8 STEP 9 STEP 10 Accountant GENERAL NON-EXEMPT MONTHLY 25 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 Accounting Assistant GENERAL NON-EXEMPT MONTHLY 8 4,568.78 4,683.00 4,800.07 4,920.08 5,043.08 5,169.15 5,298.38 5,430.84 5,566.61 5,705.78 Accounting Technician GENERAL NON-EXEMPT MONTHLY 13 5,169.15 5,298.38 5,430.84 5,566.61 5,705.78 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 Administrative Specialist GENERAL NON-EXEMPT MONTHLY 7 4,457.35 4,568.78 4,683.00 4,800.07 4,920.08 5,043.08 5,169.15 5,298.38 5,430.84 5,566.61

CITY OF EASTVALE

SALARY SCHEDULE
EFFECTIVE DATE JULY 1, 2026- EXHIBIT "A"
Finance Analyst GENERAL NON-EXEMPT MONTHLY 33 8,470.26 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 Finance Director/City Treasurer MANAGEMENT EXEMPT MONTHLY 61 16,910.84 17,333.61 17,766.95 18,211.12 18,666.40 19,133.06 19,611.38 20,101.67 20,604.21 21,119.32 Finance Manager MANAGEMENT EXEMPT MONTHLY 45 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 Human Resources & Risk Management Analyst GENERAL NON-EXEMPT MONTHLY 31 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 Human Resources & Risk Management Director MANAGEMENT EXEMPT MONTHLY 58 15,703.39 16,095.98 16,498.38 16,910.84 17,333.61 17,766.95 18,211.12 18,666.40 19,133.06 19,611.38 Human Resources & Risk Manager MANAGEMENT EXEMPT MONTHLY 45 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 Human Resources Specialist GENERAL NON-EXEMPT MONTHLY 21 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 Human Resources Technician GENERAL NON-EXEMPT MONTHLY 18 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 Intern GENERAL NON-EXEMPT HOURLY 1 22.17 22.73 23.30 23.88 24.48 25.09 25.72 26.36 27.02 27.69 IT Business Systems Analyst G ENERAL NON-EXEMPT MONTHLY 32 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 10,320.19 IT Manager MANAGEMENT EXEMPT MONTHLY 45 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 IT Technician GENERAL NON-EXEMPT MONTHLY 22 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8, 062.12
Landscape & Facilities Superintendent GENERAL EXEMPT MONTHLY 39 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 12,267.46 Landscape and Facilities Maintenance Worker GENERAL NON-EXEMPT MONTHLY 12 5,043.08 5,169.15 5,298.38 5,430.84 5,566.61 5,705.78 5,848.42 5,994.63 6,144.50 6,298.11 Maintenance & Operations Manager MANAGEMENT EXEMPT MONTHLY 44 11,113.72 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 Maintenance Coordinator G ENERAL NON-EXEMPT MONTHLY 23 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 Management Analyst GENERAL NON-EXEMPT MONTHLY 28 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 9,349.58 Management Assistant GENERAL NON-EXEMPT MONTHLY 23 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 Payroll Coordinator GENERAL NON-EXEMPT MONTHLY 25 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 Permit Technician GENERAL NON-EXEMPT MONTHLY 14 5,298.38 5,430.84 5,566.61 5,705.78 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 Permit Technician Supervisor GENERAL NON-EXEMPT MONTHLY 27 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8, 899.07 9,121.55
Planning Technician G ENERAL NON-EXEMPT MONTHLY 20 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 Plans Examiner GENERAL NON-EXEMPT MONTHLY 32 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 10,320.19 Principal Accountant GENERAL EXEMPT MONTHLY 38 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 Principal Engineer MANAGEMENT EXEMPT MONTHLY 50 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 14,582.16 14,946.71 15,320.38 15,703.39 16,095.98 Principal Management Analyst GENERAL EXEMPT MONTHLY 40 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 Principal Planner GENERAL EXEMPT MONTHLY 45 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 Public Information Officer MAN AGEMENT EXEMPT MONTHLY 45 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 Public Works Director/City Engineer MANAGEMENT EXEMPT MONTHLY 62 17,333.61 17,766.95 18,211.12 18,666.40 19,133.06 19,611.38 20,101.67 20,604.21 21,119.32 21,647.30 Public Works Manager MANAGEMENT EXEMPT MONTHLY 44 11,113.72 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13, 210.72 13,540.99 13,879.51
Public Works Superintendent GENERAL EXEMPT MONTHLY 39 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 12,267.46 Purchasing Manager MANAGEMENT EXEMPT MONTHLY 42 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 Purchasing Supervisor GENERAL EXEMPT MONTHLY 38 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 Risk Manager MAN AGEMENT EXEMPT MONTHLY 45 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 Senior Accountant GENERAL NON-EXEMPT MONTHLY 30 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 Senior Accounting Technician GENERAL NON-EXEMPT MONTHLY 18 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 Senior Administrative Specialist GENERAL NON-EXEMPT MONTHLY 16 5,566.61 5,705.78 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 Senior Building Inspector GENERAL NON-EXEMPT MONTHLY 27 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 Senior Buyer GENERAL NON-EXEMPT MONTHLY 30 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9, 121.55 9,349.58 9,583.32 9,822.91
Senior Code Enforcement Officer G ENERAL NON-EXEMPT MONTHLY 24 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 Senior Communications Officer GENERAL EXEMPT MONTHLY 35 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 Senior Communications Specialist GENERAL NON-EXEMPT MONTHLY 22 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 Senior Construction Inspector GENERAL NON-EXEMPT MONTHLY 31 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 Senior Engineer GENERAL EXEMPT MONTHLY 45 11,391.56 11,676.35 11,968.26 12,267.46 12,574.15 12,888.50 13,210.72 13,540.99 13,879.51 14,226.50 Senior Environmental Compliance Analyst GENERAL EXEMPT MONTHLY 38 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 Senior Human Resources & Risk Management Analyst G ENERAL EXEMPT MONTHLY 38 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 1036
TITLE GROUP FLSA BASIS RANGE STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 STEP 7 STEP 8 STEP 9 STEP 10 Accountant GENERAL NON-EXEMPT MONTHLY 25 6,951.94 7,125.74 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 Accounting Assistant GENERAL NON-EXEMPT MONTHLY 8 4,568.78 4,683.00 4,800.07 4,920.08 5,043.08 5,169.15 5,298.38 5,430.84 5,566.61 5,705.78 Accounting Technician GENERAL NON-EXEMPT MONTHLY 13 5,169.15 5,298.38 5,430.84 5,566.61 5,705.78 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 Administrative Specialist GENERAL NON-EXEMPT MONTHLY 7 4,457.35 4,568.78 4,683.00 4,800.07 4,920.08 5,043.08 5,169.15 5,298.38 5,430.84 5,566.61

CITY OF EASTVALE

SALARY SCHEDULE
EFFECTIVE DATE JULY 1, 2026- EXHIBIT "A"
Senior Human Resources Specialist GENERAL NON-EXEMPT MONTHLY 27 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 Senior IT Business Systems Analyst GENERAL EXEMPT MONTHLY 38 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 Senior IT Technician GENERAL NON-EXEMPT MONTHLY 27 7,303.88 7,486.48 7,673.64 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 Senior Landscape & Facilities Maintenance Worker GENERAL NON-EXEMPT MONTHLY 16 5,566.61 5,705.78 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 Senior Management Analyst GENERAL EXEMPT MONTHLY 35 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 Senior Payroll Coordinator GENERAL NON-EXEMPT MONTHLY 30 7,865.48 8,062.12 8,263.67 8,470.26 8,682.02 8,899.07 9,121.55 9,349.58 9,583.32 9,822.91 Senior Permit Technician GENERAL NON-EXEMPT MONTHLY 19 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 6,782.38 6,951.94 7,125.74 7,303.88 7,486.48 Senior Planner G ENERAL EXEMPT MONTHLY 38 9,583.32 9,822.91 10,068.48 10,320.19 10,578.20 10,842.65 11,113.72 11,391.56 11,676.35 11,968.26 Senior Streets Maintenance Worker GENERAL NON-EXEMPT MONTHLY 14 5,298.38 5,430.84 5,566.61 5,705.78 5,848.42 5,994.63 6,144.50 6,298.11 6,455.57 6,616.95 Streets Maintenance Worker GENERAL NON-EXEMPT MONTHLY 8 4,568.78 4,683.00 4,800.07 4,920.08 5,043.08 5,169.15 5,298.38 5,430.84 5,566.61 5, 705.78
Note: Reference the current budget for authorized and funded positions.

Note: Extra Help position applies to retired annuitant
1037

RESOLUTION NO. 26-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EASTVALE, CA LIFORNIA, ESTABLISHING THE AUT HORIZED POSITIONS FO R THE FISCAL -YEAR 2026-2027, EFFECTIVE, JULY 1, 2026

WHEREAS, the City of Eastvale’s Personnel Policies and Procedures (“Personnel Rules”) require that the City classification titles, salary schedule and range table be adopted by resolution by the City Council for providing adequate and appropriate staffing levels to provide efficient and effective public services for fiscal year 2026-2027; and

WHEREAS, City Departments may not hire in excess of the approved number of positions as indicated in the authorized position list without the approval of City Council; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full-Time Equivalent Human Resources Analyst position and authorize one (1) Full-Time Equivalent Human Resources Technician position at Range 18 within the Human Resources and Risk Management Division; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full -Time Equivalent Economic Development Manager position and authorize one (1) Full-Time Equivalent Deputy City Manager position at Range 59 within the City Manager/Administration Department; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full -Time Equivalent Management Assistant position and authorize one (1) Full -Time Equivalent Senior Administrative Analy st position at Range 35 within the Economic Development Division; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full -Time Equivalent Communications Officer position and authorize one (1) Full -Time Equivalent Senior Communications Officer position at Range 35 within the Communications Division; and

WHEREAS, the City of Eastvale seeks to authorize one half (0.5) Part-Time Equivalent Intern position at Range 1 within the Communications Division; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full-Time Equivalent Human Resources Specialist position and authorize one (1) Full-Time Equivalent Senior Human Resources Specialist position at Range 27 within the Human Resources and Risk Management Division; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full -Time Equivalent City Clerk/Government Services Director position and authorize one (1) Full -Time Equivalent City Clerk position at Range 45 within the City Clerk Department; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full -Time Equivalent Accounting Technician position and authorize one (1) Full-Time Equivalent Buyer position at Range 24 within the Finance Department; and
1038

WHEREAS, the City of Eastvale seeks to eli minate two (2) Full -Time Equivalent Lead Building Inspector positions and authorize two (2) Full -Time Equivalent Building Inspector Supervisor positions at Range 34 within the Building Safety Division; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full -Time Equivalent Lead Permit Technician position and authorize one (1) Full -Time Equivalent Permit Technician Supervisor position at Range 27 within the Building Safety Division; and

WHEREAS, the City of Eastvale seeks to authorize one (1) Full -Time Equivalent Assistant City Engineer position at Range 62 within the Public Works Department; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full -Time Equivalent Management Analyst pos ition and authorize one (1) Full -Time Equivalent Senior Administrative Analyst position at Range 35 within the Public Works Department; and

WHEREAS, the City of Eastvale seeks to authorize one (1) Full -Time Equivalent Public Works Superintendent position at Range 39 within the Public Works Department; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full-Time Equivalent Maintenance and Operations Manager position and authorize one (1) Full-Time Equivalent Landscape and Facilities Superintendent position at Range 39 within the Public Works Department; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full-Time Equivalent Code Enforcement Supervisor position and authorize one (1) Full -Time Equivalent Code Enforcement Manager position at Range 44 within the Code Enforcement Division; and

WHEREAS, the City of Eastvale seeks to eliminate one (1) Full -Time Equivalent Assistant Community Services and Recreation Director position and authorize one (1) Full-Time Equivalent Community Services and Recreation Director position at Range 60 within the Community Services and Recreation Department; and

WHEREAS, the City of Eastvale desires to adopt the authorized positions in the Council adopted budget for the fiscal year 2025-2026.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EASTVALE DOE S HEREBY FIND, DETERMINE, AND RESOLVE AS FOLLOWS:

SECTION 1. The City Council of the City of Eastvale orders that the proposed Authorized Position list in the City of Eastvale proposed budget for fiscal year 2026-2027 shall be adopted, effective July 1, 2026, as shown in Exhibit “B”;

SECTION 2. The City Manager is authorized to proceed with backfilling vacant authorized positions with temporary employees for the duration of said vacancy.

1039

PASSED, APPROVED AND ADOPTED this 24th day of June, 2026.

__________________________________________
Jocelyn Yow
Mayor

APPROVED AS TO FORM: ATTEST:

__________________________________________ __________________________________________ Erica Vega Marc A. Donohue, MMC
City Attorney Government Services Director/City Clerk 1040

STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE) §

CITY OF EASTVALE )

AYES:

NOES:

ABSENT:

ABSTAIN:

____________________________________
Marc A. Donohue, MMC
Government Services Director/City Clerk
1041
City of Eastvale Exhibit "B"
Fiscal Year 2026-27
Annual Operating Budget
2023-24 2024-25 2025-26 2026-27
Departme Range Amended Amended Amended Proposed Change

CITY COUNCIL
Mayor 100 Elect esolutio 1.00 1.00 1.00 1.00 - Mayor Pro Tem 100 Elect esolutio 1.00 1.00 1.00 1.00 - CouncilMember 100 Elect esolutio 3.00 3.00 3.00 3.00 - Subtotal City Council 5.00 5.00 5.00 5.00 - Total City Council 5.00 5.00 5.00 5.00 -

ADMINISTRATION
City Manager/Administration
City Manager 200 Full Contrac 1.00 1.00 1.00 1.00 - Assistant to the City Manager 200 Full 45 1.00 1.00 1.00 1.00 - Intern 200 Part 1 - 0.50 0.50 0.50 - Subtotal Administration 2.00 2.50 2.50 2.50 - Economic Development Division
Deputy City Manager 302 Full 59 - - - 1.00 1.00 Economic Development Manager 302 Full 45 - - 1.00 - (1.00) Senior Management Analyst 302 Full 35 - - - 1.00 1.00 Management Analyst 302 Full 28 - - 1.00 1.00 - Management Assistant 302 Full 23 - - 1.00 - (1.00) Senior Administrative Specialist 302 Full 16 - - 1.00 1.00 - Intern 302 Part 1 - - 0.50 0.50 - Subtotal Economic Development Division - - 4.50 4.50 - Communications Division
Senior Communications Officer 260 Full 35 - - - 1.00 1.00 Communications Officer 260 Full 32 - - - - - Communications Specialist 260 Full 18 - - - 1.00 1.00 Intern 260 Part 1 - - - 0.50 0.50 Subtotal Communications Division - - - 2.50 2.50 Human Resources & Risk Management Division
^ Assistant Human Resources/Risk Management Director 220 Full 52 1.00 1.00 1.00 1.00 - Human Resources & Risk Management Analyst 220 Full 38 1.00 1.00 - - - Senior Payroll Coordinator 220 Full 30 - - 1.00 1.00 - Payroll Coordinator 220 Full 25 1.00 1.00 - - - Senior Human Resources Specialist 220 Full 27 - - - 1.00 1.00 Human Resources Specialist 220 Full 21 - 1.00 1.00 - (1.00) Human Resources Technician 220 Full 18 1.00 - 1.00 1.00 - Intern 220 Part 1 0.50 0.50 0.50 0.50 - Subtotal Human Resources Division 4.50 4.50 4.50 4.50 - Full or
Part
Time
Authorized Position ListPersonnel
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ www.eastvaleca.gov 1042 City of Eastvale Exhibit "B"
Fiscal Year 2026-27
Annual Operating Budget
2023-24 2024-25 2025-26 2026-27
Departme Range Amended Amended Amended Proposed Change
Full or
Part
Time
Authorized Position ListPersonnel
Community Services and Recreation Division
Assistant Community Services and Recreation Director 720 Full 52 - 1.00 1.00 - (1.00) Community Services and Recreation Supervisor 720 Full 26 - - 1.00 - (1.00) Management Analyst 720 Full 28 - 1.00 1.00 - (1.00) ^ Community Services & Recreation Coordinator - 1 UF 720 Full 14 - 2.00 2.00 - (2.00) ^ Community Services & Recreation Leader I 720 Part 2 - 1.00 1.00 - (1.00) Subtotal Community Services and Recreation Division - 5.00 6.00 - (6.00) Total City Manager 6.50 12.00 17.50 14.00 (3.50)

GOVERNMENT SERVICES
City Clerk Division
^ City Clerk/Government Services Director 120 Full 55 - 1.00 1.00 - (1.00) City Clerk 120 Full 45 - - - 1.00 1.00 City Clerk/Communications Director 120 Full 34 1.00 - - - - Senior Management Analyst 120 Full 35 - 1.00 1.00 1.00 - Assistant City Clerk 120 Full 28 1.00 - - - - Deputy City Clerk 120 Full 22 1.00 1.00 1.00 1.00 - Senior Administrative Specialist 120 Full 16 - - 1.00 1.00 - Administrative Specialist 120 Full 7 1.00 1.00 - - - Subtotal City Clerk Division 4.00 4.00 4.00 4.00 - Communications Division
Senior Communications Officer 260 Full 35 - - - - - Communications Officer 260 Full 32 1.00 1.00 1.00 - (1.00) Communications Specialist 260 Full 18 1.00 1.00 1.00 - (1.00) Intern 260 Part 1 - - - - - Subtotal Communications Division 2.00 2.00 2.00 - (2.00) Community Services Division
Community Services Manager 720 Full 42 1.00 - - - - Community Services Coordinator - 1 UF 720 Full 18 2.00 - - - - Community Services Leader I 720 Part 2 1.00 - - - - Subtotal Community Services Division 4.00 - - - - Total Government Services 10.00 6.00 6.00 4.00 (2.00) City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ www.eastvaleca.gov 1043 City of Eastvale Exhibit "B"
Fiscal Year 2026-27
Annual Operating Budget
2023-24 2024-25 2025-26 2026-27
Departme Range Amended Amended Amended Proposed Change
Full or
Part
Time
Authorized Position ListPersonnel

FINANCE
Finance Director/City Treasurer 210 Full 61 1.00 1.00 1.00 1.00 - Finance Manager 210 Full 45 1.00 1.00 1.00 1.00 - Purchasing Manager 211 Full 42 - 1.00 1.00 1.00 - Principal Accountant 210 Full 38 - 1.00 1.00 1.00 - Finance Analyst 210 Full 33 - - 1.00 1.00 - Senior Accountant 210 Full 30 1.00 - - - - Accountant 210 Full 25 1.00 1.00 1.00 1.00 - Buyer 210 Full 24 - - - 1.00 1.00 Senior Accounting Technician 211 Full 18 2.00 2.00 2.00 2.00 - Accounting Technician 210 Full 13 2.00 2.00 2.00 1.00 (1.00) Intern 210 Part 1 - - - - - Total Finance 8.00 9.00 10.00 10.00 -

COMMUNITY DEVELOPMENT
Administration
Community Development Director 301 Full 61 1.00 1.00 1.00 1.00 - Senior Administrative Specialist 301 Full 16 1.00 1.00 1.00 1.00 - Subtotal Administration 2.00 2.00 2.00 2.00 - Economic Development Division
Economic Development Manager 302 Full 45 1.00 1.00 - - - Senior Management Analyst 302 Full 35 1.00 - - - - Management Analyst 302 Full 28 - 1.00 - - - Management Assistant 302 Full 23 1.00 1.00 - - - Intern 302 Part 1 0.50 0.50 - - - Subtotal Economic Development Division 3.50 3.50 - - - Planning Division
City Planner 300 Full 52 1.00 1.00 1.00 1.00 - Principal Planner 300 Full 45 - 1.00 1.00 1.00 - Senior Planner 300 Full 38 1.00 1.00 1.00 1.00 - Associate Planner 300 Full 30 1.00 - - - - Assistant Planner 300 Full 24 - - 1.00 1.00 - Planning Technician 300 Full 20 1.00 1.00 - - - Intern 300 Part 1 0.50 - - - - Subtotal Planning Division 4.50 4.00 4.00 4.00 - City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ www.eastvaleca.gov 1044 City of Eastvale Exhibit "B"
Fiscal Year 2026-27
Annual Operating Budget
2023-24 2024-25 2025-26 2026-27
Departme Range Amended Amended Amended Proposed Change
Full or
Part
Time
Authorized Position ListPersonnel
Building Division
Building Official 310 Full 50 - - 1.00 1.00 - @ Building Inspector Supervisor 310 Full 34 - - - 2.00 2.00 ^@ Lead Building Inspector - UF 310 Full 34 - - 2.00 - (2.00) ^ Senior Building Inspector - UF 310 Full 27 - - 1.00 1.00 - @ Permit Technician Supervisor 310 Full 27 - - - 1.00 1.00 ^@ Lead Permit Technician 310 Full 27 - - 1.00 - (1.00) Senior Permit Technician 310 Full 19 - - 2.00 2.00 - Administrative Specialist 310 Full 7 - - - - - Subtotal Building Division - - 7.00 7.00 - Total Community Development 10.00 9.50 13.00 13.00 -

PUBLIC WORKS
Engineering
Public Works Director/City Engineer 320 Full 62 1.00 1.00 1.00 1.00 - Assistant City Engineer 320 Full 52 - - - 1.00 1.00 Principal Engineer 320 Full 50 2.00 2.00 2.00 2.00 - Senior Engineer - UF 320 Full 45 1.00 1.00 1.00 1.00 - Associate Engineer 320 Full 40 1.00 1.00 1.00 1.00 - Assistant Engineer 320 Full 35 1.00 1.00 1.00 1.00 - Senior Management Analyst 320 Full 35 - - - 1.00 1.00 GIS Analyst 320 Full 32 - - 1.00 1.00 - Management Analyst 320 Full 28 1.00 1.00 1.00 - (1.00) Management Assistant 320 Full 23 - 1.00 1.00 1.00 - Engineering Technician 320 Full 22 1.00 1.00 1.00 1.00 - Senior Administrative Specialist 320 Full 16 1.00 1.00 1.00 1.00 - Intern 320 Part 1 - - 0.50 0.50 - Subtotal Engineering Division 9.00 10.00 11.50 12.50 1.00 Public Works
Public Works Manager - UF 500 Full 44 - 1.00 1.00 1.00 - Public Works Superintendent 500 Full 39 1.00 - - 1.00 1.00 Senior Construction Inspector 500 Full 31 1.00 1.00 1.00 1.00 - Construction Inspector 500 Full 26 - 1.00 1.00 1.00 - Maintenance Coordinator 500 Full 23 1.00 1.00 1.00 1.00 - Senior Street Maintenance Worker 500 Full 14 1.00 1.00 1.00 1.00 - Street Maintenance Worker 500 Full 8 2.00 2.00 2.00 2.00 - Subtotal Public Works Division 6.00 7.00 7.00 8.00 1.00 Facilities & Landscaping
Maintenance and Operations Manager 295 Full 44 1.00 1.00 1.00 - (1.00) Landscape & Facilities Superintendent 295 Full 39 - - - 1.00 1.00 Landscape & Facilities Maintenance Worker 295 Full 16 1.00 1.00 1.00 1.00 - Subtotal Facilities & Landscape Division 2.00 2.00 2.00 2.00 - Total Public Works 17.00 19.00 20.50 22.50 2.00 City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ www.eastvaleca.gov 1045 City of Eastvale Exhibit "B"
Fiscal Year 2026-27
Annual Operating Budget
2023-24 2024-25 2025-26 2026-27
Departme Range Amended Amended Amended Proposed Change
Full or
Part
Time
Authorized Position ListPersonnel

COMMUNITY SAFETY & TECHNOLOGY
Administration
Community Safety and Technology Director 311 Full 55 - - 1.00 1.00 - Community Safety Director 311 Full 55 1.00 1.00 - - - * Senior Environmental Compliance Analyst 311 Full 38 - 1.00 1.00 1.00 - * Environmental Compliance Analyst 311 Full 34 1.00 - - - - Emergency Management Specialist 311 Full 29 1.00 - - - - Administrative Specialist 311 Full 7 - 2.00 1.00 1.00 - Intern 311 Part 1 0.50 0.50 0.50 0.50 - Subtotal Administration 3.50 4.50 3.50 3.50 - Building Division
Building Official 310 Full 50 1.00 1.00 - - - ^@ Lead Building Inspector 310 Full 34 - 1.00 - - - ^ Senior Building Inspector - UF 310 Full 27 1.00 1.00 - - - Plans Examiner 310 Full 32 1.00 - - - - ^ Lead Permit Technician 310 Full 27 - 1.00 - - - Senior Permit Technician 310 Full 19 1.00 1.00 - - - Building Inspector II 310 Full 18 1.00 - - - - Building Inspector I 310 Full 16 1.00 - - - - Permit Technician 310 Full 14 1.00 - - - - Permit Specialist 310 Full 8 1.00 - - - - Subtotal Building Division 8.00 5.00 - - - Code Enforcement Division
^ Code Enforcement Manager 330 Full 44 1.00 - - 1.00 1.00 ^ Code Enforcement Supervisor 330 Full 35 - 1.00 1.00 - (1.00) ^ Senior Code Enforcement Officer 330 Full 24 1.00 1.00 2.00 2.00 - ^ Code Enforcement Officer 330 Full 19 3.00 3.00 2.00 2.00 - Code Enforcement Officer 330 Part 19 - - 0.75 0.75 - ^^ Code Enforcement Officer 330 Temp 19 - - 0.50 0.50 - Senior Administrative Specialist 330 Full 16 1.00 1.00 1.00 1.00 - Subtotal Code Enforcement Division 6.00 6.00 7.25 7.25 - Total Community Safety 17.50 15.50 10.75 10.75 -

COMMUNITY SERVICES AND RECREATION
*** Community Services and Recreation Director 720 Full 60 - - - 1.00 1.00 ** Assistant Community Services and Recreation Director 720 Full 52 - - - - - Community Services and Recreation Supervisor 720 Full 26 - - - 1.00 1.00 Management Analyst 720 Full 28 - - - 1.00 1.00 ^ Community Services & Recreation Coordinator - 1 UF 720 Full 14 - - - 2.00 2.00 ^ Community Services & Recreation Leader I 720 Part 2 - - - 1.00 1.00 Total Community Services and Recreation - - - 6.00 6.00 City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ www.eastvaleca.gov 1046 City of Eastvale Exhibit "B"
Fiscal Year 2026-27
Annual Operating Budget
2023-24 2024-25 2025-26 2026-27
Departme Range Amended Amended Amended Proposed Change
Full or
Part
Time
Authorized Position ListPersonnel
Grand Total Full Time Equivalents 74.00 76.00 82.75 85.25 2.50 Full Time Equivalents 66.00 68.00 73.00 75.00 2.00 Part Time Equivalents 3.00 3.00 4.25 4.75 0.50 Temporary Equivalents - - 0.50 0.50 - Elected Equivalents 5.00 5.00 5.00 5.00 - Grand Total Positions 74.00 76.00 82.75 85.25 2.50 UF = Position is underfilled
*Waste Management Franchise Agreement Funded
**Elimination Effective 08/31/2026
***Addition Effective 09/01/2026
^Classfication and Compensation Study Title Change
^^Temporary position authorized to backfill leave of absences; unbudgeted, uses salary savings @ Title change only as of 07/01/2026
Full time 1.00 FTE is considered fully benefitted, 2080 hours worked per year Part time 0.75 FTE is considered partially benefitted, 1,560 hours worked per year Part Time 0.50 FTE is considered non-benefitted, 1,000 hours worked per year City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ www.eastvaleca.gov 1047

CITY OF EASTVALE
Administrative Policy
Policy No: A-23
Subject
Fund Balance Reserve Policy
Effective Date:
01/22/202507/01/2026

Page 1 of 8 ends

PURPOSE
This policy establishes the target and minimum levels of fund balance to be maintained in various funds and to identify certain requirements for classifying fund balance in accordance with Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Definitions.

BACKGROUND
In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, to address issues related to how fund balance was being reported in governmental financial statements. The intent of the Statement is to bring greater transparency and consistency to fund balance reporting in the governmental sector.

The standard does not change the total amount of a given fund balance, but it substantially alters the categories and terminology used to describe the components of a fund balance. The new categories and terminology reflect an approach that focuses, not on financial resources available for appropriation within a fund, but on the extent to which the City is bound to honor constraints on the use of the funds. There are almost always limitations on the purpose for which all or a portion of the City’s fund balance resources can be used. The force of these limitations can vary significantly depending on their source. The various components of the fund balance reporting standard are designed to indicate the extent to which the City is bound by these limitations placed upon the resources.

SCOPE
The use of this policy is primarily focused within the City’s governmental funds: General Fund, Structural Fire Fund, General Capital Project Funds, and General Capital Replacement Funds. The City’s primary financial objective is to maintain the fiscal stability of the municipality. Fund balance is an important measure of economic stability. It is essential that the City maintain adequate levels of assigned and unrestricted fund balance to mitigate financial risk that can occur from unforeseen revenue fluctuations and unanticipated expenditures.

DEFINITIONS
Fund balance is the difference between the assets (what is owned) and liabilities (what is owed) reported in the City’s governmental funds. There are generally limitations on the purpose for which all or a portion of the resources of a governmental fund may be used. The force behind these limitations can vary significantly, depending upon their source. Consequently, the fund balance reported in the annual financial statements is categorized into five components whereby each component identifies the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the fund can be spent. The five components of fund balance are as follows:

1. Nonspendable: Resources that are 1) not in spendable form, such as inventories, prepaids, long-term receivables, or non-financial assets held for resale, or 2) required to 1048

CITY OF EASTVALE
Administrative Policy
Policy No: A-23
Subject
Fund Balance Reserve Policy
Effective Date:
01/22/202507/01/2026

Page 2 of 8 ends

be maintained intact such as an endowment. However, nonspendable items that are restricted, committed or assigned when they become spendable are included in those respective categories.

2. Restricted: Resources that are subject to externally enforceable legal restrictions; these restrictions would be either 1) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or 2) imposed by law through constitutional provisions or enabling legislation.

3. Committed: Resources that are constrained to specific purposes by a formal action of the City Council such as an ordinance or resolution. The constraint remains binding unless removed in the same formal manner by the City Council. Council action to commit fund balance must occur within the fiscal reporting period while the amount committed may be determined subsequently.

4. Assigned: Resources that are constrained by the City’s intent to be used for specific purposes, but that are neither restricted nor committed.

5. Unassigned: Residual resources, either positive or negative, in excess of what can be properly classified in one of the other four fund balance categories. Within all other governmental funds, the negative residual resources in excess of what can be properly classified as nonspendable, restricted, or committed.

The first two components listed above are not addressed in this policy due to the nature of their restrictions. Some examples of nonspendable fund balance are prepaid expenses, notes receivable, inventory and land held for resale. Restricted fund balance is either imposed by law or constrained by grantors, contributors, or laws or regulations of other governments. This policy focuses on financial reporting of unrestricted fund balance, the last three components listed above, committed, assigned, and unassigned.

POLICY
The City shall maintain minimum fund balances as described in detail below. This policy also requires that internal service funds be funded every fiscal year to ensure there is no deficit at June 30. Minimum fund balances are necessary to maintain the City’s credit worthiness and to adequately provide for:
 Economic uncertainties, local disasters and other hardships/downturns in the local economy
 Contingencies for unforeseen operating or capital needs  Cash flow requirements

1. Authority and Hierarchy
a. Commitment of Fund Balance: The City Council, as the City’s highest level of decision-making authority, may commit fund balance for specific purposes 1049

CITY OF EASTVALE
Administrative Policy
Policy No: A-23
Subject
Fund Balance Reserve Policy
Effective Date:
01/22/202507/01/2026

Page 3 of 8 ends

pursuant to constraints imposed by formal actions taken, such as an ordinance or resolution. These committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use through the same type of formal action taken to establish the commitment. City Council action to commit fund balance needs to occur within the fiscal reporting period; however, the amount can be determined subsequently.
b. Assigning Fund Balance: This policy delegates to the City Manager, or the City Manager’s designee, the authority to assign unrestricted fund balance amounts where the City’s intent is for those amounts to be used for specific purposes. This delegation of authority is for the sole purpose of reporting these amounts in the annual financial statements and holding funds for specific projects. Amounts will also be reported within the City’s Interim Financial Reports. Such assignments cannot exceed the available (spendable, unrestricted, uncommitted) fund balance in any particular fund.
c. Reporting Encumbrances: Encumbering amounts in governmental funds for specific purposes for which resources have already been restricted, committed or assigned should not result in a separate display of encumbered amounts.

Encumbered amounts for specific purposes for which amounts have not been previously restricted, committed or assigned, will be classified as committed or assigned, as appropriate, based on the definitions and criteria set forth in GASB Statement No. 54.
d. Hierarchy of Fund Balance: When multiple categories of fund balance are available for expenditure, the City will spend the most restricted funds first before moving down to the next category with available funds in the following order, assuming usable funds for the intended use are available in the category of fund balance:
i. Restricted
ii. Committed
iii. Assigned
iv. Unassigned
If funds in the most restrictive category are not available for a specific use, the next less restrictive category of funds will be utilized.

2. Assigned Reserves:
a. Assigned Operating Reserves and Usage:
i. Operating Reserve Fund Balance shall be used only to fund unanticipated needs and/or emergencies as described below:

1. Catastrophic Events and Major Disasters: Operating Reserves may fund the extraordinary operating costs, legal costs, and cash flow 1050

CITY OF EASTVALE
Administrative Policy
Policy No: A-23
Subject
Fund Balance Reserve Policy
Effective Date:
01/22/202507/01/2026

Page 4 of 8 ends

problems associated with delays in State and Federal
reimbursements for any catastrophic event and major disaster (natural or man-made) declared by the City Council of their designee, or by the State of California, or by the federal government that are nonrecurring expenditures.

2. Fiscal Emergencies: Operating Reserves may fund operating expenditures in the event of a fiscal emergency due to unforeseen changes to operating revenue streams.
ii. City Council must appropriate budget in order to utilize the operating reserve funds. A maximum of fifty percent of the prior year-ending balance in the Operating Reserve Fund may be drawn. At no time may the balance be less than 5 percent of the adopted annual appropriations for cash flow purposes.
b. General Fund Operating Reserve:
i. The City has established a General Fund “Operating Reserve” assigned fund balance policy, also known as the Emergency Contingency reserve. At the end of each fiscal year, the General Fund should have a minimum assigned fund balance of 50% of the current year’s General Fund annual budgeted operating expenditures, as calculated by the Finance Director to fully fund the “Operating Reserve.” This target amount has been established in order to provide a reasonable level of assurance that the City’s day-to-day operations will be able to continue even if circumstances occur where revenues are insufficient to cover expenditures. The General Fund’s “Operating Reserve” assigned fund balance policy is reported in the notes to the annual financial statements and is shown in the annual financial statements as “General Fund Operating Reserve” assigned fund balance. The “General Fund Operating Reserve” is also shown in Interim Financial Reports provided to the City Council.
c. Fire Fund Operating Reserve:
i. The City has established a Fire Fund “Operating Reserve” assigned fund balance policy. The Fire Fund Operating Reserve may be funded by one of two methods, only one method is necessary to meet the requirements of this policy:
i.1. At the end of each fiscal year, the Fire Fund should have a minimum assigned fund balance of 7550% of the current year’s Fire Fund annual budgeted operating expenditures, as calculated by the Finance Director. This target amount has been established in order to provide a reasonable level of assurance that the City’s day-to- Formatted
1051

CITY OF EASTVALE
Administrative Policy
Policy No: A-23
Subject
Fund Balance Reserve Policy
Effective Date:
01/22/202507/01/2026

Page 5 of 8 ends

day Fire operations will be able to continue even if circumstances occur where revenues are insufficient to cover expenditures. The Fire Fund’s “Operating Reserve” assigned fund balance policy is reported in the notes to the annual financial statements and is shown in the annual financial statements as “Fire Fund Operating Reserve” assigned fund balance. The “Fire Fund Operating Reserve” is also shown in Interim Financial Reports provided to the City Council.
a. The Fire Fund Operating Reserve is calculated at 75% due to the limited resources available within the fund. The Fire Fund is wholly supported by property taxes and therefore is subject to more volatility than the City’s General Fund.

1. At the end of each fiscal year, the General Fund should have a minimum assigned fund balance of 50% of the current year’s Fire Fund annual budgeted operating expenditures, as calculated by the Finance Director. This target amount has been established in order to provide a reasonable level of assurance that the City’s day-to- day Fire operations will be able to continue even if circumstances occur where revenues are insufficient to cover expenditures. The General Fund provided Fire-Fund “Operating Reserve” assigned fund balance policy is reported in the notes to the annual financial statements and is shown in the annual financial statements as “Fire Fund Operating Reserve” assigned fund balance. The “Fire Fund Operating Reserve” is also shown in Interim Financial Reports provided to the City Council.
d. Capital Replacement and Maintenance Funds:
i. When a General Fund budget surplus is available, the General Fund will contribute to the Capital Replacement Funds for future maintenance and replacement of vital public infrastructure and equipment. These funds will be held in an assigned reserve. Annual contributions to the funds are as follows:

1. General Information Capital Replacement: $50,000

2. General Fleet Capital Replacement: $120,000

3. General Street Maintenance: $500,000

4. General Facility Maintenance: $250,000

5. General Catch Basin and Storm Drain Maintenance: $100,000 1052

CITY OF EASTVALE
Administrative Policy
Policy No: A-23
Subject
Fund Balance Reserve Policy
Effective Date:
01/22/202507/01/2026

Page 6 of 8 ends

ii. The replacement and maintenance funds shall be capped in a method that retains available cash to fund emergency projects, but not in excessive amounts.

1. Maintenance funds shall be capped at 40% of the total five-year CIP or five-year planning document maintenance project costs.

2. Replacement funds shall be capped at 20% of the five-year CIP or five-year planning document replacement project costs.
iii. In deficit budget years, the General Fund will not contribute to the Capital Replacement and Maintenance Funds.
iv. Assigned fund balance in the Capital Replacement and Maintenance Funds shall not available to support operating expenditures of the General Fund, unless the expenditures are directly related to the replacement of capital or maintenance of infrastructure as the funds have been titled.

4. Unassigned Reserves:
a. The City has established a General Fund minimum unassigned fund balance policy.

At the end of each fiscal year, the General Fund shall have a minimum unassigned fund balance of 5% of the current year’s General Fund annual budgeted operating expenditures, as calculated by the Finance Director. This target amount has been established in order to provide contributions to the city’s special revenue funds that may complete the fiscal year with a negative fund balance. The General Fund’s minimum unassigned fund balance policy is reported in the notes to the annual financial statements and is shown in the annual financial statements as unassigned fund balance.

5. Replenishing Fund Balance Deficiencies in any Category of Fund Balance: When fund balance falls below thresholds set by this policy, the City Council must approve and adopt a plan to restore this balance to the target level within three years using the budget strategies described below:
i. Use of budget surplus
ii. Reduction to recurring expenditures to eliminate any structural deficit or, iii. Increase revenues or pursue other funding sources, or iv. A combination of the three options above
The progress of replenishment shall be reported in the annual budget.

6. Deficit Fund Balance: If a fund’s unassigned fund balance is not positive at any year-end, the City shall develop a funding plan and a timeframe to bring it into a positive state. The unassigned fund balance deficit in any fund shall be restored through the following mechanisms, in order of priority:
i. Reduction of (1) assigned fund balance levels, (2) committed fund balance levels;
1053

CITY OF EASTVALE
Administrative Policy
Policy No: A-23
Subject
Fund Balance Reserve Policy
Effective Date:
01/22/202507/01/2026

Page 7 of 8 ends

ii. Transfer of unassigned fund balances from other related funds, if allowed.

7. Surplus Fund Balance: If all categories of fund balances are fully funded as described in this policy and both unrestricted and unassigned fund balance in any fund remains, it will be considered a surplus for the budgeted year. If unrestricted and unassigned fund balance of any fund exceeds this policy’s targets, the City Council may consider such fund balance surpluses to be used for (a) capital projects and equipment (b) pay down long- term obligations, and (c) one-time expenditures that are non-recurring in nature and which do not require additional future operating expenditure outlay for maintenance, additional staffing, or other recurring expenditure. Appropriation from the General Fund’s unassigned fund balance shall require the approval of the City Council.

SUMMARY & PRIORITY
At the end of the fiscal year end close, the annual surplus fund balance, as defined above, in the General Fund will be automatically allocated as listed below. City Council may take action to override the priority list or change amounts. The list is in order of highest priority to lowest priority:
 50% Assigned General Fund Operating Reserve;
 50% Assigned Fire Fund Operating Reserve, unless funded by the Fire Fund fund-balances;  A cap of 50% of Debt service operating costs in a specific Debt Service reserve;  A cap of $2,500,000 for Pension Obligation;
 A cap of $3,000,000 for Public Safety Rate Increase Stabilization;  5% retained in General Fund Balance unassigned reserves;  $500,000 to General Street Maintenance, capped at 40% of the five-year CIP street maintenance projected costs;
 $250,000 to General Facility Maintenance, capped at 40% of the annual facility maintenance operating budget;
 $120,000 to General Fleet Capital Replacement, capped at 20% of the five-year CIP fleet replacement costs;
 $50,000 to General Information Capital Replacement, capped at 20% of the five-year equipment replacement cost;
 $100,000 to General Catch Basin and Storm Drain Maintenance, capped at 40% of the five-year CIP street maintenance projected costs;

Annual budget surplus for the Fire Fund will automatically be allocated as follows, unless City Council takes action to override the list or change amounts:
 7550% Assigned Fire Fund Operating Reserve, unless funded by the General Fund fund- balances

PROCEDURES
Implementation and Review
1054

CITY OF EASTVALE
Administrative Policy
Policy No: A-23
Subject
Fund Balance Reserve Policy
Effective Date:
01/22/202507/01/2026

Page 8 of 8 ends

Upon adoption of this policy the City Council authorizes the Finance Department, under direction of the City Manager, to establish standards and procedures which may be necessary for its implementation. The Finance Director reviews this policy annually with the City Manager’s Office and recommends updates to the City Council for adoption when necessary.

RESPONSIBILTIES

1. City Council:
a. Set and adopt fund balance policy
b. Establishes committed funds
c. Approve budgeted expenditure appropriations from any reserve fund

2. City Manager:
a. Determine appropriate levels of fund balance in accordance with adopted policy

3. Finance:
a. Finance Director to assign specific amounts for financial reporting purposes b. Responsible for recording amounts according to adopted policy c. Responsible for ensuring that fund balance is properly reported in the City’s Annual Comprehensive Financial Report (ACFR)
d. Annual review of policy

This policy has been prepared in accordance with Governmental Accounting Standards Board (GASB) Statement No. 54. No other policy or procedure supersedes the authority and provisions of this policy.
1055

AGENDA STAFF REPORT

City Council Meeting

CITY COUNCIL BUSINESS

Agenda Item No. 13.4
June 10, 2026
League of California Ci,es 2026 Annual Conference Delegate and Alternate(s) & City Council Meeting Schedule
Prepared By:

Marc A. Donohue, Government Services Director/City Clerk Recommended Action(s)
Staff recommends that the City Council:

1 .

Appoint a delegate and an alternate(s) at the League of California Ci$es' 2026 Annual Conference.
2 .

Reschedule the Regular City Council mee$ng of Wednesday, September 23, 2026, to either Tuesday, September 29, 2026, or Wednesday, September 30, 2026.

Summary
The 2026 League of California Ci$es Annual Conference and Expo is scheduled for Wednesday, September 23 through September 25, 2026, at the Anaheim Conven$on Center. One important aspect of the Annual Conference is the annual Business Mee$ng when the membership considers and takes ac$on on resolu$ons that establish League Policy. In order to vote at the Business Mee$ng, the City Council must designate a vo$ng delegate and appoint up to two alternate vo$ng delegates.

The ﬁrst day of the conference is currently the same day as a regularly scheduled City Council mee$ng on September 23, 2026. With two Councilmembers expected to a8end the conference, it is recommended to move the City Council regular mee$ng to Tuesday, September 29, 2026 or Wednesday, September 30, 2206. This will allow the City Council the ability to a8end the City Council meeting and the conference without any overlap. 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
eastvaleca.gov
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Background
To expedite the conduct of business every City is requested to designate a vo$ng representa$ve and two alternates who will represent the City at the Business Mee$ng. League bylaws provide that each city is en$tled to one vote and to determine a city posi$on in ma8ers aﬀec$ng municipali$es or League policy matters.

Environmental
Not Applicable.

Strategic Plan Action - Priority Level: N/A
| Target #: N/A
| Goal #: N/A
Not Applicable.

Fiscal Impact
Expenses associated with the League of California Ci$es 2026 Annual Conference will be charged to the Meetings and Conferences account of the City Council's budget.

Prior City Council/Commission Action
Last year, the City Council appointed Mayor McMinn as the delegate and Mayor Pro Tem Jocelyn Yow as the alternate at the 2025 League of California Cities Annual Conference and Expo.

Attachment(s)
Not Applicable.
12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 |
eastvaleca.gov
1057

Eastvale City CouncilJune 10, 2026

Eastvale City Council
June 10, 2026