El Centro City Council
June 16, 2026

2026/2027 Lotus Ranch Landscaping and Lighting District Page 25 E. CAPITAL IMPROVEMENT PLANS
No new capital improvement projects are proposed for Fiscal Year 2026/2027. District improvements are in the construction phase. Assessment revenue will be used to maintain constructed improvements in and around the subdivided area (units B-1 and B-2), and to build a reserve.

2026/2027 Lotus Ranch Landscaping and Lighting District Page 26 IV. DISTRICT DIAGRAMS
The lots and parcels of land within the Lotus Ranch Landscaping and Lighting District consist of the lots and parcels within the planned multi-phase residential development area identified in the Lotus Ranch Development located within the City of El Centro; south of Interstate 8 Freeway (Kumeyaay Highway), west of La Brucherie Road, and generally north of Manuel Ortiz Avenue and east of the Lotus Canal and Austin Road.

The District Diagrams provided on the following pages constitute the official Assessment Diagram for the District, as prepared pursuant to Streets and Highways Code § 22585.

These diagrams provide a visual depiction of the boundaries of the District and the location and extent of the improvements to be maintained.

Together, this Assessment Diagram and the Assessment Roll contained in Part V of this Report define the extent of the improvements, the boundaries of the area to be assessed, and the parcels that receive special benefit from the improvements to be provided in the District at the time this Report was prepared.

Reference is hereby made to the Imperial County Assessor’s Parcel Maps for a detailed description of the lines and dimensions of each parcel within the District including all subsequent subdivisions, lot-line adjustments, or parcel changes therein.

2026/2027 Lotus Ranch Landscaping and Lighting District Page 27 DISTRICT DIAGRAM – PLANNED DEVELOPMENT (PHASES)

2026/2027 Lotus Ranch Landscaping and Lighting District Page 28 DISTRICT DIAGRAM – PLANNED IMPROVEMENTS AND DEVELOPMENT

2026/2027 Lotus Ranch Landscaping and Lighting District Page 29 V. FISCAL YEAR 2026/2027 ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District represents the parcels as shown on the Imperial County Secured Roll and reflective of the Assessor’s Parcel Maps.

A listing of the current parcels to be assessed within this District along with the assessment amounts is provided on the following page. The parcels identified in the Assessment Roll represent all properties within the District that receive a special benefit from the improvements. Parcels that do not receive a special benefit, including public streets, rights-of-way, utility easements, sliver parcels, common areas, or other non-buildable lots, have been assigned 0.00 EBUs and are exempt from assessment. These exempt parcels are included in the roll for reference but are not assessed.

APN Situs Address Zone Land Use EBU Maximum
Assessment Charge
052-280-022-000 NO SITUS AVAILABLE B EXE 0.00 $0.00 $0.00 052-280-023-000 NO SITUS AVAILABLE B EXE 0.00 0.00 0.00 052-280-024-000 NO SITUS AVAILABLE B VACUND 37.00 22,642.75 0.00 052-280-026-000 NO SITUS AVAILABLE B VACUND 282.00 172,574.50 0.00 052-380-036-000 NO SITUS AVAILABLE B SPC 225.60 138,059.60 0.00 052-801-001-000 2214 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-801-002-000 2226 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-801-003-000 2242 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-801-004-000 2258 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-801-005-000 2280 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-801-006-000 2287 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-801-007-000 2263 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-801-008-000 2257 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-801-009-000 2243 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-801-010-000 2203 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-801-011-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-801-012-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-801-013-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-801-014-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-801-015-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-801-016-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-801-017-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-801-018-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-801-019-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-801-020-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-001-000 2085 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-802-002-000 2067 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-802-003-000 2041 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-802-004-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-005-000 2025 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-802-006-000 2013 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-802-007-000 2010 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-802-008-000 2024 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-802-009-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-010-000 2072 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-802-011-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-012-000 2094 CHAPARRAL DR A SFR 1.00 611.97 611.96 052-802-013-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-014-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-015-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-016-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-017-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-018-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-019-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-020-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-021-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-022-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-023-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 052-802-024-000 NO SITUS AVAILABLE A SFR 1.00 611.97 611.96 Total 588.60 $360,203.36 $26,926.24
Total Parcels 49
Charged Parcels 44
City of El Centro
Lotus Ranch Landscaping and Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/27
Willdan Financial Services Page 1 of 1

Fiscal Year 2026-2027
Landscape & Lighting District
Lotus Ranch
June 16, 2026
Public Hearing
Approval of Engineer’s Report

Lotus Ranch
• Right of Way• Basin Area and greenbelt areas, estimated 801,196 square feet
• Streetscape Landscaping estimated 221,575
square feet of irrigated streetscape landscape
• Paseos/Pathway Connections

Lotus Ranch District
44 Parcels
FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Budgeted
Beginning Fund Balance 203 215 (1,178) 20,594Revenues 7 451 26,446 26,966 Expenditures - (1,844) (4,674) (25,866)Excess/(Deficit) 7 (1,841) 21,772 1,100 Ending Fund Balance 215 (1,178) 20,594 21,694 Maximum Levy $611.96
Proposed Levy $611.96
44 Parcels x 611.96 =
$ 26,926.24
2020 2021 2022 2023 2024 2025 2026 2027
481.00 497.84 515.26 533.29 551.96 571.28 591.27 611.96 *Balloted maximum assessment rate from formation of the district.

Lotus Ranch District
Public Hearing
RESOLUTION NO. 26 -
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT REGARDING LOTUS RANCH LANDSCAPING AND LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2026-178)
Item: 9.

Meeting: 6/16/2026 2:30 PM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2026-178
Approve the Engineer's Report regarding Town Center L&LD and the Levy and Collection of Assessments.

CITY MANAGER'S RECOMMENDATION:

Adopt Resolution No. 26- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT REGARDING THE EL CENTRO

TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE

LEVY AND COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027.

FISCAL IMPACT:

The City will receive approximately $37,052 to maintain the Landscaping and Lighting fees of the District.

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

DISCUSSION:

On an annual basis, the Town Center Landscaping and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer's Report for the District. The City is currently maintaining the improvements in the District.

CONCLUSION:

Adopt Resolution No. 26 - ,A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT REGARDING THE EL CENTRO

TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE

LEVY AND COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027.

ATTACHMENTS:

1. Town Center Resolution

2. FY2627 El Centro Town Center LLD Engineer's Report_PH

3. Town Cneter Engineers Report Approval FY 26-27 PH

05/2026/cdz/A26-0112/Reso/TownCenterLLDEngRpt 1
RESOLUTION NO. 26-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, CALIFORNIA, APPROVING THE ENGINEER’S

REPORT REGARDING TOWN CENTER LANDSCAPING AND

LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO FOR
FISCAL YEAR 2026-2027
WHEREAS, on April 28, 2026, the City Council of the City of El Centro, California (“City Council”), adopted Resolution No. 26-31 initiating the proceedings for the levy and collection of assessments for the Town Center Landscaping and Lighting District (“District”) and ordering the preparation of an engineer’s report for the proposed levy and collection of assessments related thereto for the fiscal year commencing July 1, 2026 and ending June 30, 2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code Sections 22500 et seq. (“Act”), and the provisions of the California Constitution Article XIII D; and
WHEREAS, on April 28, 2026, the City Council also adopted Resolution No. 26-33 declaring its intention to levy and collect the annual assessments for the District and Resolution No. 26-32 providing preliminary approval of the engineer’s report for the proposed levy and collection of assessments related thereto pursuant to the Act and the provisions of the California Constitution Article XIII D; and
WHEREAS, the Engineer has prepared and filed with the City Clerk of the City of El Centro (“City”) a report prepared in accordance with Article 4 of Chapter 1 of the Act, California Streets and Highways Code Sections 22565 et seq., and the City Clerk has presented to the City Council such report entitled “Engineer’s Report for the Town Center Landscaping and Lighting District, Fiscal Year 2026-2027” (“Report”) as prescribed by California Streets and Highways Code Section 22623; and
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 to pay the costs and expenses of operation, administration, services, and maintenance of landscaping and street lighting improvements and appurtenant facilities located within the District, and for which assessed properties receive special benefit; and
WHEREAS, ballots and public hearing notices were mailed to property owners of parcels identified within the District in the manner required by California Streets and Highways Code Section 22626, California Government Code Section 53753, and the California Constitution Article XIII D; and
WHEREAS, the City Council held a duly noticed public hearing on June 16, 2026, and all interested persons were afforded the opportunity to hear and be heard or file a written protest with the City Clerk; and
WHEREAS, the City Council considered all oral and written statements, and all protests made or filed by any interested persons regarding these matters in accordance with California Streets and Highways Code Section 22629; and

05/2026/cdz/A26-0112/Reso/TownCenterLLDEngRpt 2
WHEREAS, written protests against the assessments for the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 were not presented by a majority of affected property owners.

NOW, THEREFORE, the City Council of the City of El Centro, California, does hereby resolve as follows:

1. The foregoing recitals are true, correct and incorporated fully herein as findings.

2. The Report is hereby approved and is ordered to be filed in the Office of the City Clerk.

3. The City Council hereby finds and determines that:
a. A majority protest against the assessments for the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 has not been filed with the City Clerk; and
b. The land within the District will receive special benefits by the operation, administration, services, and maintenance of improvements located within the boundaries of the District; and
c. The District includes all of the lands so specifically benefited; and d. The net amount to be assessed upon the lands within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 in accordance with the Report is apportioned by a formula and method which fairly distributes the net amount among the eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements.

4. The City Council hereby confirms the diagram and assessments set forth in the Report.

5. The improvements within the District may include, but are not limited to, all landscaping and lighting material and facilities, such as turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated appurtenant facilities located within the streetscape (and perimeter landscaping), lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities. The Report provides a full and detailed description of all new improvements or substantial changes in existing improvements.

6. The City Council further finds the assessments are in compliance with the Act and California Constitution Article XIII D. The assessments are levied for the purpose of paying the costs and expenses of the operation, administration, services, and maintenance of the improvements.

7. The City Clerk, or her designee, is hereby authorized and directed to file the diagram and assessments, or a certified copy of the diagram and assessments, with the County Auditor of the County of Imperial (“County”) upon adoption of this Resolution, pursuant to the Act.

8. The County Auditor shall enter on the County Assessment Roll opposite each parcel of land the amount of assessment, and such assessments shall be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessments shall be paid to the City Treasurer.

9. The City Treasurer shall deposit the money from the assessments collected by the County for the District and such money shall be expended only for the operation,

05/2026/cdz/A26-0112/Reso/TownCenterLLDEngRpt 3
administration, services, and maintenance of the improvements as described in this Resolution.

10. The adoption of this Resolution is effective immediately and constitutes the District’s assessments for the fiscal year commencing July 1, 2026, and ending June 30, 2027.

11. The City Clerk shall certify to the passage and adoption of this Resolution, and a copy of the diagram and assessments shall be filed in the Office of the City Clerk available for public inspection.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of El Centro, California held on the day of , 2026.

CITY OF EL CENTRO
By___________________________
Michael Crankshaw, Mayor
ATTEST:

By_____________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:

Office of the City Attorney
By____________________________
Joanna Hoff, City Attorney

STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss

CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 26- was duly and regularly adopted at a regular meeting of the City Council of the City of El Centro, California, held on the day of , 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

By________________________________
Norma Wyles, City Clerk

City of El Centro

Town Center
Landscaping and Lighting District

FISCAL YEAR 2026/2027
ENGINEER’S ANNUAL LEVY REPORT

Intent Meeting: April 28, 2026
Public Hearing: June 16, 2026
27368 Via Industria, Suite 200
Temecula, California 92590
T. 951.587.3500 800.755.6864
F. 951.587.3510 888.326.6864
www.willdan.com

ENGINEER'S REPORT AFFIDAVIT

Town Center Landscaping and Lighting District
The District includes the parcels of land within the residential and commercial subdivisions known as:

Town Center
City of El Centro
County of Imperial, State of California
This Report identifies the parcels within the Town Center Landscaping and Lighting District and relevant Zones therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2026/2027, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Imperial County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2026.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of El Centro
By: ________________________________
Michelle Laase
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888

29th April Page 293 of 673

PRELIMINARY APPROVAL
This Engineer’s Report and the proposed assessments described herein have been preliminarily approved by the City Council of the City of El Centro on this ______ day of ____________, 2026.
_________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

FINAL APPROVAL
This Engineer’s Report, the improvements and assessments described herein were approved and adopted by the City Council of the City of El Centro on this ______ day of ___________, 2026.
_________________________________
Norma Wyles CMC
City Clerk
City of El Centro

TABLE OF CONTENTS
EXECUTIVE SUMMARY ................................................................................................ 2 A. INTRODUCTION .................................................................................................. 2 B. PROPOSITION 218 COMPLIANCE ..................................................................... 2 C. DISCLAIMER ....................................................................................................... 3 I. PLANS AND SPECIFICATIONS .......................................................................... 3 A. DESCRIPTION OF THE DISTRICT ...................................................................... 3 B. IMPROVEMENTS AND SERVICES ..................................................................... 4 C. ZONES OF BENEFIT ........................................................................................... 6 II. METHOD OF APPORTIONMENT ...................................................................... 10 A. BENEFIT ANALYSIS ......................................................................................... 10 B. ASSESSMENT METHODOLOGY ...................................................................... 15 III. ESTIMATE OF COSTS ...................................................................................... 18 A. CALCULATION OF ASSESSMENTS ................................................................ 18 B. ASSESSMENT RATES ...................................................................................... 19 C. DESCRIPTION OF BUDGET ITEMS .................................................................. 19 D. DISTRICT BUDGET ........................................................................................... 22 E. ASSESSMENT RANGE FORMULA................................................................... 23 F. CAPITAL IMPROVEMENT PLANS .................................................................... 23 IV. DISTRICT DIAGRAM ......................................................................................... 24 V. FISCAL YEAR 2026/2027 ASSESSMENT ROLL ............................................. 26

2026/2027 Town Center Landscaping and Lighting District Page 2

EXECUTIVE SUMMARY
A. INTRODUCTION
Pursuant to the provisions of the Landscape and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (the “1972 Act”), and in compliance with the substantive and procedural requirements of Article XIIID of the California State Constitution (the “California Constitution”), the City Council of the City of El Centro, County of Imperial, State of California (the “City”), formed a special benefit assessment district designated as:

Town Center Landscaping and Lighting District
(the “District”), which includes all lots and parcels of land that will receive special benefits from the maintenance, servicing and operation of landscaping and lighting improvements associated with, constructed, and installed in connection with the development of the area known as Town Center. The District was formed in 2016 and annual assessments are levied pursuant to the 1972 Act and in compliance with the California Constitution.

This Engineer’s Annual Levy Report (“Report”) describes the District and the proposed assessments for Fiscal Year 2026/2027. The annual budget for the maintenance and operation of the improvements is based on estimated expenses for the upcoming fiscal year. Parcels within the District are assessed proportionately for only those improvements and services that are a special benefit.

The District, boundaries, improvements and services, method of apportionment and assessments described in this Report are based on current development and improvement plans including direct expenditures, incidental expenses, and reserves associated with the maintenance and servicing of the improvements. These detailed plans and specifications approved by the City are made part of this report by reference.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Imperial County Assessor’s Office. The Imperial County Auditor/Controller uses APNs and specific Fund Numbers to identify properties assessed on the tax roll for special district benefit assessments.

Following consideration of public comments and written protests at a noticed Public Hearing, the City Council may confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year 2026/2027 pursuant to the 1972 Act.

The assessment information approved will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel.

B. PROPOSITION 218 COMPLIANCE
This Engineer’s Report has been prepared in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218) and the Landscaping and Lighting Act of 1972. The assessments described herein represent the continuation of previously approved annual levies, and do not constitute a new or increased assessment.

2026/2027 Town Center Landscaping and Lighting District Page 3 Proposition 218 procedures, including mailed notice and the opportunity for property owner protest, would only apply if a future adjustment proposes to increase the assessment rate above the maximum amount previously approved by property owners.

C. DISCLAIMER
If any section, subsection, sentence, clause, phrase, portion, zone, or subzone of this Engineer’s Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.

I. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The territory within the Town Center Landscaping and Lighting District consists of the lots and parcels of land within the City of El Centro that are part of the development and planned development of the non-residential, multi-family residential and/or mixed use properties in the area of the City known as Town Center, located east of State Highway 86 (Imperial Avenue), west of 8th Street, north of Bradshaw Avenue and generally south of Treshill Road.

The District boundary and the territory therein is comprised of thirty-four (34) parcels currently identified on the Imperial County Assessor’s Parcel Number (APN) Maps as Book 044, Page 62, Parcels 008, 009, 017, 018, 020, 022, 023, 026, 027, 031, 037 through 041, 044, 046 through 048, 050, 052 through 062, 064 through 066. These parcels total approximately one-hundred and thirty-eight (138) acres, but within this territory, parcels 044-620-044 and 044-620-052 are considered exempt from assessment as they incorporate an easement and the Town Center detention basin. Specifically:
 Parcel 044-620-044 is identified as an easement property located along the northern boundary of the District extending between Imperial Avenue and 12th Street. Although part of the Town Center development area and thus included in the District, this parcel cannot be developed independently if at all and therefore does not receive special benefit from the improvements and is exempt from assessment. Identified as Assessment Number 27 on the District Diagram contained in Part V of this Report; and  Parcel 044-620-052 (12.39 acres) incorporates the Town Center detention basin and therefore does not receive special benefit from the improvements and is exempt from assessment. Identified as Assessment Number 26 on the District Diagram contained in Part V of this Report.

Within the boundaries of the District, parcels have been identified and grouped into one of four designated benefit zones (“Zones”) based on the special benefits properties will receive from various District improvements to be maintained. A brief description of each Zone is provided later in this report under the “Zones of Benefit” heading. The District

2026/2027 Town Center Landscaping and Lighting District Page 4 Diagrams, contained in Part V of this Report, provides a visual representation of the Zone boundaries showing the exterior boundaries of the District and Zones.

B. IMPROVEMENTS AND SERVICES
The purpose of the District is to provide funding for the continued maintenance, operation and servicing of the lighting and landscaping improvements that are in proximity to and provide a particular and distinct benefit (special benefit) to the properties and developments within the District. The specific plans, specifications and detailed drawings of the improvements within the District are not bound in this Report but are on file in the City’s Public Works Department and by reference are incorporated and made a part of this Report. As authorized by the 1972 Act, the improvements, services and expenses to be funded by the District assessments include, but are not limited to the furnishing of labor, materials, equipment, and utilities for the ordinary and usual maintenance, operation, and servicing of the streetlights, landscaping and related facilities within the public rights-ofway and/or easements dedicated to the City for maintenance purposes.

Street Lighting
The streetlights to be funded by the District are local streetlights located within the District and these streetlights are categorized as either:
 District-wide (Shared) Street Light Improvements, which are located on the main access streets within and adjacent to the District. These streetlights are located on both sides of Cruickshank Drive, the north side of Bradshaw Avenue, and the west side of 8th Street, and may include any future streetlights installed on these streets.

These improvements are proportionately shared by all parcels within the District.  Zone-Specific Street Light Improvements, which includes street lighting on 12th Street, which benefits only those parcels that are accessed directly from 12th Street and/or are adjacent to the street. These streetlights are located on both sides of 12th Street and provide proportional special benefit to only specific properties within the District and these parcels are grouped into a Zone that reflects their difference in benefit from other District parcels. Similarly, street lighting on 10th Street benefits only those parcels that are accessed directly from 10th Street and/or are adjacent to the street. These streetlights are currently being installed and will be located on both sides of 10th Street and provide proportional special benefit to only specific properties within the District. Parcels that receive special benefits from these lights are grouped into one of two Zones that reflect their difference in benefit from other District parcels.

The maintenance, operation, and servicing of the District lighting improvements generally include the furnishing of labor, materials, equipment and electricity for the ordinary and usual maintenance, operation, and servicing of streetlights within the public rights-of-way and easements dedicated to the City. These activities may include, but are not limited to:
 Furnishing of electric current or other illuminating agent.  Maintenance, repair, and replacement of light poles and fixtures, including changing light bulbs, painting, photoelectric sell repair or replacement, and repairing damage cause by accidents, vandalism, time, and weather.

2026/2027 Town Center Landscaping and Lighting District Page 5  Electrical conduit and pull-box repair and replacement due to damage by construction and weather.
 Monitoring of the Underground Service Alert (USA) network, identification of proposed excavation in the vicinity of lighting electrical conduits and marking the location of those underground conduits in the field to prevent damage by excavation.  Service, maintenance, repair, and replacement including replacing worn out electrical components and repairing damage due to accidents, vandalism, and weather.  Periodic repair and rehabilitation of the street lighting system including replacement of old equipment with new or reconditioned equipment; and repair, removal or replacement of related equipment as required including but not limited to lighting fixtures, poles, meters, conduits, electrical cable and relocation of street light facilities as necessary including the purchase and installation of related equipment and facilities.

Landscaping Improvements
The landscaping to be funded by the District are local landscape improvement areas located within the District and these landscape improvements are categorized as either:
 District-wide Shared Landscape Improvements, include the landscaping and appurtenant amenities surrounding the detention basin located in the northeast portion of the District. Water run-off from each parcel within the District flows into this detention basin and while the drainage and flood control related maintenance and servicing of this basin is funded by other revenue sources and not part of this District’s budget or assessments the landscaping and appurtenant amenities (fencing) that surround the detention basin benefit and are proportionately shared by all parcels within the District.  Zone-Specific Landscape Improvements, include the landscape improvements within the public right-of-ways adjacent to the Town Village Apartments which include the parkway areas between the curb and sidewalk on the north side of Bradshaw Avenue, the west side of 10th Street, and the south side of Cruickshank Drive; and the parkway returns located behind the sidewalks at the entryway/driveway areas to the development. These landscape areas are more specifically described as:
 The parkway area between the curb and sidewalk on the south side of Cruickshank Drive between the western boundary of the Town Village Apartments and 10th Street.

Approximately 1,525 square feet of landscaped area with 16 trees;  The parkway area between the curb and sidewalk on the west side of 10th St between Cruickshank Drive and Bradshaw Avenue. Approximately 3,175 square feet of landscaped area with 31 trees;
 The parkway areas located behind the sidewalk on the west side of 10th St at the two entryway/driveway locations for the Town Village Apartments (4 corner returns).

Approximately 720 square feet of landscaped area; and
 The parkway area between the curb and sidewalk on the north side of Bradshaw Avenue between 10th Street and the western boundary of the Town Village Apartments. Approximately 1,600 square feet of landscaped area with 16 trees.

The landscape improvements to be maintained within the District (both District-wide or Zone-Specific) are considered local landscaping improvements installed in connection

2026/2027 Town Center Landscaping and Lighting District Page 6 with the development or planned development of properties in the District and respective Zones. These landscaping improvements are an integral part of the subdivisions and development for which they were installed, creating a green amenity and aesthetically pleasing enhancement to the parcels served by the landscaping. Generally, the ZoneSpecific landscaping improvements are a condition of development of the parcels in that respective Zone, and the properties within the Zone would not be developed or would not have been developed if the landscaping were not included.

The maintenance, operation, and servicing of the District landscape improvements include the furnishing of labor, materials, equipment, and utilities for the ordinary and usual maintenance, operation, and servicing of the landscaped areas within the public right-ofways, easements, and/or public areas dedicated to the City as part of the development of properties within the District.

The various landscape improvements associated with each Zone may include, but are not limited to various types of landscape amenities such as turf, ground cover, plants, shrubs, trees, and associated appurtenant facilities including, but not limited to irrigation and drainage systems, various types of groundcover, concrete paths or sidewalks, and fencing that may be maintained in whole or in part as part of the landscape improvements depending on available funding.

C. ZONES OF BENEFIT
In accordance with Chapter 1, Article 4, Section 22574 of the 1972 Act, this District utilizes Zones to address variations in the nature, location, and extent of the lighting and landscape improvements that provide special benefits to parcels in the District. Within the boundaries of the District, parcels are assigned to one of four benefit zones based on the improvements (District-wide shared improvements and/or Zone-Specific improvements) that provide special benefit to that property.

These Zones identify specific parcels and developments that receive special benefits from the maintenance, operation, and servicing of various District improvements. Each Zone reflects the improvements (street lighting and/or landscaping) associated with the parcels in that Zone in order to fairly and equitably apportion the net cost of providing those improvements to the properties that receive special benefits from the maintenance and operation of such improvements. By establishing and utilizing a Zone structure, similar properties with similar types of improvements will be assessed a proportional amount for the total annual expenses related to the maintenance, operation and servicing of the various improvements provided by the District and for which the properties receive special benefits. As development of properties continues to occur within the District and new improvements are installed, additional Zones may be created in the District and/or parcels may be reassigned to another Zone (balloted for a new or increased assessment) based on the benefits received from those new improvements.

The following is a brief description and summary of the Zones within the District. A visual depiction of the Zone boundaries is provided on the District Diagram provided in Part V of this Report.

2026/2027 Town Center Landscaping and Lighting District Page 7 Zone 01
Zone 01 is generally located in the western half of the District and at formation was comprised of twenty parcels including parcels 008, 009, 016, 017, 018, 020, 022, 023, 026 through 036, and 044 of Book 044 page 62 of the Imperial County Assessor’s Parcel Maps.

Like the other parcels in the District, the parcels in Zone 01 are accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the parcels in Zone 01 proportionately benefit from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, these parcels along with the other parcels in the District are served by the detention basin located in the northeastern section of the District, which was necessary to address the water run-off from each parcel within the District and clearly required for the development and best use of those properties.

Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including those parcels in Zone 01.

Zone 02
Zone 02 is generally located in the northeastern portion of the District (north of Cruickshank Drive) and is comprised of seven parcels including parcels 037 through 041, 052, and 053 of Book 044 page 62 of the Imperial County Assessor’s Parcel Maps.

Like the other parcels in the District, the parcels in Zone 02 are accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the parcels in Zone 02 proportionately benefit from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, these parcels along with the other parcels in the District are served by the detention basin, which was necessary to address the water run-off from each parcel within the District and clearly required for the development and best use of those properties. Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including those parcels in Zone 02.

2026/2027 Town Center Landscaping and Lighting District Page 8 In addition to the District-wide (Shared) Improvements, parcels in Zone 02 also benefit from the street lighting are on 12th Street which is used to access these properties and/or are adjacent to these properties. These streetlights are located on both sides of 12th Street and these lights provide proportional special benefit to only the adjacent parcels which comprise Zone 02. While the streetlights on the main access streets in the District serve all parcels in the District the street lighting on 12th Street serve and are directly associated with only the parcels in this Zone and therefore provide special benefit to these parcels.

Zone 03
Zone 03 is generally located in the southeastern portion of the District (south of Cruickshank Drive and east of 10th Street) and at time of formation was comprised of parcels 044-620-049 and 044-620-051 of the Imperial County Assessor’s Parcel Maps.

They have both since been split into parcels 044-620-056 and 044-620-057. Parcel 044- 620-056 has been developed into residential apartments with 180 units, while 044-620- 057 is currently undeveloped.

Like the other parcels in the District, the property in Zone 03 is accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the property within Zone 03 proportionately benefits from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, this property along with the other parcels in the District is served by the detention basin, which was necessary to address the water run-off from each parcel within the District and clearly required for the development and best use of those properties. Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including the property/parcels in Zone 03.

In addition to the District-wide (Shared) Improvements, property in Zone 03 will also benefit from the street lighting being installed on 10th Street which is used to access the property and/or is adjacent to the property. These streetlights are being installed on both sides of 10th Street and these lights provide proportional special benefit to only the adjacent properties/parcels which comprise both Zone 03 and Zone 04. While the streetlights on the main access streets in the District serve all parcels in the District the street lighting on 10th Street serve and are directly associated with only the Zone 03 and Zone 04 and therefore provide special benefit to only the property/parcels in these two Zones.

2026/2027 Town Center Landscaping and Lighting District Page 9 Zone 04
Zone 04 is generally located in the southcentral portion of the District (south of Cruickshank Drive and west of 10th Street) and is comprised of parcels 044-620-046 through 048 and 050 of Book 044 page 62 of the Imperial County Assessor’s Parcel Maps.

Like the other parcels in the District, the property in Zone 04 (Town Village Apartments) is accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the property within Zone 04 proportionately benefits from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, this property along with the other parcels in the District is served by the detention basin, which was necessary to address the water run-off from each parcel within the District and clearly required for the development and best use of those properties. Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including the property/parcels in Zone 04.

In addition to the District-wide (Shared) Improvements, property in Zone 04 will also benefit from the street lighting being installed on 10th Street which is used to access the property and/or is adjacent to the property. These streetlights are being installed on both sides of 10th Street and these lights provide proportional special benefit to only the adjacent properties/parcels which comprise both Zone 03 and Zone 04. While the streetlights on the main access streets in the District serve all parcels in the District the street lighting on 10th Street serve and are directly associated with only the Zone 03 and Zone 04 and therefore provide special benefit to only the property/parcels in these two Zones.

In addition to the District-wide (Shared) Improvements and the street lighting being installed on 10th Street, Zone 04 also benefits from the landscaping improvements being installed on the perimeter of the Zone (Town Village Apartments) on the west side of 10th Street, the north side of Bradshaw Avenue and the south side of Cruickshank Drive. These landscape improvements to be maintained through the District are being installed specifically in connection with the development and specifically for the Town Village Apartment project and these improvements provide a proportional special benefit to only this adjacent development (properties/parcels) which comprise Zone 04. As previously identified, these landscape areas include:
 The parkway area between the curb and sidewalk on the south side of Cruickshank Drive between the western boundary of the Town Village Apartments and 10th Street;  The parkway area between the curb and sidewalk on the west side of 10th St between Cruickshank Drive and Bradshaw Avenue;
 The parkway areas located behind the sidewalk on the west side of 10th St at the two entryway/driveway locations for the Town Village Apartments (4 corner returns); and

2026/2027 Town Center Landscaping and Lighting District Page 10  The parkway area between the curb and sidewalk on the north side of Bradshaw Avenue between 10th Street and the western boundary of the Town Village Apartments.

II. METHOD OF APPORTIONMENT
A. BENEFIT ANALYSIS
Legislative Authority
Part 2 of Division 15 of the Streets and Highways Code, the 1972 Act, permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of street lighting and landscape improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:

Section 22573 defines the net amount to be assessed as follows:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
Section 22574 provides for zones as follows:
“The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements. A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements.”
The formulas used for calculating assessments and the designation of zones herein reflect the composition of parcels within the District and the improvements and activities to be provided, and have been designed to fairly apportion the entirety of the capital cost of the local public improvements and the maintenance and operation expenses of such improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Article XIIID of the California Constitution (Proposition 218).

Proposition 218 Benefit Analysis
The costs of the proposed improvements for this District have been identified and allocated to properties within the District based on special benefit. The improvements provided by this District and for which properties are assessed are local public landscaping and lighting improvements and related amenities. The assessments and method of apportionment is based on the premise that these improvements would otherwise not have been required without the development of those parcels within the District.

2026/2027 Town Center Landscaping and Lighting District Page 11 Article XIIID Section 2d of the California Constitution (Proposition 218) defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”; Article XIIID Section 2i of the California Constitution defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit.” Article XIIID Section 4a of the California Constitution defines Proportional Special Benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed.

The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.” Special Benefit
Street Lighting Special Benefit
The street lighting in the District (localized street lighting) is primarily useful for illuminating the sidewalks and parking lanes on the streets used specifically to access the properties and/or is adjacent to those properties that comprise the District. This lighting is distinct from lights that may be installed on major streets, but serve in large part to enhance traffic safety, such as the streetlights and traffic signals on State Highway 86 (Imperial Avenue) which is adjacent to the District. These localized streetlights tend to be more closely spaced and of a lower intensity than streetlights installed primarily for traffic safety such as those found on many major thoroughfares or intersections. These low-level, lowerintensity streetlights within the District provide three main special benefits: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway egress benefit.

Because traffic in the District is largely limited to local traffic consisting of employees, patrons, residents and residents’ guests, it is reasonable to assume that essentially all pedestrians and parking vehicles in the lit areas will, after dark, be directly associated with the properties in the District and that the vehicular traffic in this area is primarily limited to vehicles accessing the District properties rather than pass-through traffic to other properties.

In addition, the streetlights within the District are consistent with the City’s typical intensity and spacing standards for areas zoned for non-residential, mixed use and/or high-density residential development areas and each parcel to be assessed is served directly by the system of streetlights providing appropriate lighting within the Town Village development area. Furthermore, the cost of maintaining and operating each light is substantially the same, regardless of the location of the light within the District. Consequently, we conclude that each parcel within the District receives substantially similar benefit from the street light improvements on Bradshaw Avenue, 8th Street and Cruickshank Drive regardless of

2026/2027 Town Center Landscaping and Lighting District Page 12 their location within the District and each parcel within Zone 02, Zone 03 and Zone 04 receives substantially similar benefit from the street light improvements from the streetlights in proximity to those Zones, namely 12th Street and 10th Street and the only notable distinctions in proportional special benefit to each parcel is related to the development status of the parcel (developed versus undeveloped) and the comparable size of the property (proportional acreage).

Landscaping Special Benefit
The ongoing maintenance of local public landscaped areas within the District provides aesthetic benefits to the properties within each respective Zone and provides a more pleasant environment to walk, drive, live, and work. The primary function of these landscape improvements and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding properties and developments for which the improvements were constructed and installed. These improvements are an integral part of the physical environment of parcels in associated Zones, and if the improvements are not properly maintained, it is these parcels that would be aesthetically burdened. In addition, the street landscaping (applicable in Zone 04) serve as both a physical buffer as well as a sound reduction buffer between the roadways and the properties associated with those improvements. As a result, the maintenance of the District landscaped improvements (both the District-wide shared and the Zone-specific improvements) are a particular and distinct benefit to the properties and developments within the District and respective Zones.

General Benefit
Street Lighting General Benefit
Collectively, there are a total of 57 streetlights within or adjacent to the District including:
 14 streetlights on Cruickshank Drive, located on both sides of the street;  11 streetlights on Bradshaw Avenue, located on the north side of the street only;  16 streetlights on 8th Street, 9 of which are located on the west side of the street adjacent to the District and 7 on the east side of the street that are considered to be a special benefit to the developments and properties on the east side of 8th Street;  8 streetlights on 12th Street, located on both sides of the street; and,  8 streetlights on 10th Street, located on both sides of the street.

Considering the special benefit discussion above, it is reasonable to conclude that the installation and purpose of local street lighting is to serve the properties in immediate proximity to those improvements and therefore the ongoing maintenance and operation of such local streetlights is a special benefit to those properties. This is most certainly the case with the internal streetlights within this District, namely those streetlights located on Cruickshank Drive, 12th Street, and 10th Street. These streetlights, 30 of the 50 lights (60%) clearly provide no special benefit to properties outside the District and because these are not pass-through traffic streets, these lights provide no quantifiable general benefit to the public at large. Therefore, it is reasonable to conclude that these streetlights and the cost of maintaining and operating these lights is entirely a special benefit to the properties in the District and the respective Zones therein.

2026/2027 Town Center Landscaping and Lighting District Page 13 With respect to the streetlights on 8th Street (Lights on the perimeter of the District), as indicated above, there are a total of 16 streetlights on 8th Street that are located along the boundaries of the District. Nine (9) of these streetlights are located on the District side of the street (west side) and seven (7) on the opposite side of the street (east side). Clearly the streetlights on the west side of the street have been installed in connection with or were necessary for the development of properties in this District and provide special benefit to those properties. Presumably the streetlights on the east side of the street were installed in connection with and for the special benefit of the properties on the east side of 8 th Street. Similar to the District’s internal streets discussed above, 8th Street (which terminates near the northern boundary of this District) is not considered a pass-through traffic street and these streetlights provide no quantifiable general benefit to the public at large. Furthermore, because both sides of the street have lights that are associated with the development areas on either side, it is reasonable to conclude that the nine lights on the west side of 8th Street and the cost of maintain and operating these lights is entirely a special benefit to the properties in the District.

Similar to the other District streets, Bradshaw Avenue (which terminates at 8th Street which is the western boundary of this District) is not considered a pass-through traffic street and these streetlights provide no quantifiable general benefit to the public at large. Unlike the other streetlights installed in connection with properties in this District, the eleven (11) streetlights on Bradshaw Avenue, located entirely on the District side of the street (north side only), may indirectly benefit the properties on the south side of the street, although that benefit is clearly general and not special. Most if not all of the properties on the south side of Bradshaw Avenue are not typically accessed from Bradshaw Avenue, but rather from streets south of Bradshaw Avenue including Imperial Avenue, El Dorado Avenue, and 12th Street. For the most part, these properties only abut Bradshaw Avenue along their back property line and in a few cases their side property line. Based on these considerations it is reasonable to conclude that no more than 30% of the benefit and related costs associated with the lights on Bradshaw Avenue would be attributable as a benefit to the properties south of Bradshaw Avenue (general benefit), with the remaining 70% of these street light improvement costs being a special benefit to properties in the District. Conservatively then, assuming 30% of these eleven (11) streetlights on Bradshaw Avenue might reasonably be considered general benefit lights (3.3 lights), these general benefit lights (assuming 4 lights) would be approximately 8% of the District’s total streetlights.

Therefore, it is reasonable to conclude from the above discussion that conservatively no more than 10% of the District’s 50 lights and associated lighting costs is considered general benefit, and it is appropriate to assign 90% of the total maintenance and operating costs for the streetlights as special benefit expenses.

Landscaping General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements are local improvements that were installed in connection with the development of properties within specific Zones (Zone 04) or are improvements that would otherwise be shared by and required for the future development of properties in the District. It is also evident that the maintenance these improvements and the level of maintenance provided only has a direct and particular impact on those properties (special benefit) and such maintenance beyond that which is required to ensure

2026/2027 Town Center Landscaping and Lighting District Page 14 the safety and protection of the general public and property in general, has no identifiable benefit to the public at large or properties outside each respective Zone.

In the absence of a special funding District and Zones, the maintenance of the landscape improvement areas within the District would likely be limited to those services and activities necessary to ensure the safety and protection of vehicular traffic, the general public, and property in general and the City’s maintenance of these areas would likely be limited abatement and erosion control services. These services (“baseline level of service”) would typically be provided on an as needed basis (likely no more than twice annually). This baseline level of service would provide for public safety and avoid negative impacts on adjacent properties, roadways and vehicles traveling on those roadways, but would clearly result in a far less visually pleasing environment than is created with the enhanced levels of services associated with the District and which can be provided with the support of District special benefit assessments. Based on industry standard service costs the cost to provide this baseline level of service is estimated to be on average, approximately $0.0222 per square foot for streetscape areas (improvement areas associated with Zone 04), and $0.0074 per square foot for non-streetscape areas (districtwide shared improvement areas associated with the detention basin). Since the baseline services, unlike the enhanced aesthetic services funded by District assessments, would provide benefits to the general public and possibly properties outside of the District, the cost of providing this baseline level of service is identified as the general benefit cost associated with the improvement areas and landscape maintenance services. Utilizing this cost per square foot and the square footages of the improvement areas in the District and respective Zones, the following table summarizes the current estimated proportional general benefit costs calculated for each District Zone:

Utilizing the cost per square foot and the square footages of the improvement areas in the District and respective Zones, the following table summarizes the current estimated proportional general benefit costs calculated for each District Zone:

Estimated Landscape General Benefit Costs
Zones (1)
District-wide
Landscape Square
Footage
Zone-specific
Landscape Square
Footage
Total
Proportional
Square Footage
General
Benefit Cost (2)
Zone 01 10,447 - 10,447 $77
Zone 02 2,210 - 2,210 16
Zone 03 3,889 - 3,889 29
Zone 04 5,624 7,020 12,644 196
Total Zone (3) 22,170 7,020 29,190 $318
(1) The District-wide Improvement Areas, which are proportionately shared by parcels in each Zone, total 22,170 square feet. The square footage shown in the table above for each Zone represents that Zone’s proportional square footage of the 22,170 square feet based on each Zone’s proportional Equivalent Benefit Units. (2) The General Benefit Costs presented in the table above and in the District Budget (Part IV), are rounded to the nearest dollar. As with most maintenance costs, these General Benefit Costs will likely be impacted by inflation and in subsequent fiscal years, these costs and funding contribution may be adjusted annually for inflation, consistent with the inflationary adjustments applied for special benefit maintenance costs and the annual assessments. (3) Totals may not foot due to rounding.

2026/2027 Town Center Landscaping and Lighting District Page 15 B. ASSESSMENT METHODOLOGY
The method of apportionment for this District calculates the receipt of special benefit from the respective improvements based on the land use of the parcels.

Equivalent Benefit Unit Application
To proportionally allocate special benefit to each parcel, it is necessary to correlate each property’s proportional benefit to other properties that benefit from the improvements and services being funded. In order to do this, the assessment methodology assigns each parcel a number of EBUs (Equivalent Benefit Units) based on its land use. Generally, one EBU is defined as the special benefit allocable to a single-family home (basic EBU unit).

Although the single-family homeland use classification is not applicable to the parcels currently within this District, this basic EBU (base EBU) is used for most assessment districts as a means of comparing and establishing the proportional special benefit assigned to other land use classifications and that comparison and proportionality is still applicable for this District.

Single-Family Residential — This land use is defined as a fully subdivided single-family residential home site with or without a structure. As previously noted, the single-family residential parcel has been selected as the basic EBU unit for calculation of assessments and a single-family residential parcel is assigned 1.0 Equivalent Benefit Unit (1.0 EBU per lot or parcel).

Multi-Family Residential — This land use classification identifies properties that are used for residential purposes and contain more than one residential unit. The proportional special benefit and EBU for these parcels is based on acreage, at 4.0 EBUs per acre, which is reflective of the average proportional number of single-family homes developed on an acre of land (typically 4 single-family dwelling units per acre).

Developed Non-Residential — This classification includes developed properties including parking lots that are identified or zoned for commercial, industrial or other nonresidential use including, but not limited to manufacturing, storage or warehousing, service stations or facilities, retail stores, restaurants, banks, offices, hotels, recreational facilities (excluding parks), and institutional facilities including, hospitals, churches or facilities utilized by other non-profit organizations, whether those facilities are publicly owned (nontaxable) or privately owned. Like Multi-Family Residential properties, the proportional special benefit and EBU for these parcels is based on acreage, at 4.0 EBUs per acre, which is reflective of the typically single-family dwelling unit development density per acre (typically 4 single-family dwelling units per acre).

Vacant/Undeveloped Property — This land use is defined as a parcel that is currently considered vacant or undeveloped land that can be developed, but for which the use and/or development of the property has not been fully determined. These parcels are assigned a proportional EBU that is based on 25% of the proportional benefit established for a developed property in the District. The proportional special benefit and EBU for these parcels is based on acreage, at 1.0 EBU per acre.

Special Case Property — In some District Zones there may be one or more properties that the standard land use classifications identified above do not accurately identify the use and special benefit received from the improvements. Properties that are typically

2026/2027 Town Center Landscaping and Lighting District Page 16 classified as Special Case properties usually involve some type of development or land restrictions whether those restrictions are temporary or permanent and affect the properties proportional special benefit. Examples of such restrictions may include situations where only a portion (percentage) of the parcel’s total acreage is actually developed or could be developed. In such a case, the net usable acreage of the parcel rather than the gross acreage of the parcel may be applied to calculate the parcel’s proportional special benefit.

Exempt — means a lot, parcel of land, or Assessor’s Parcel that is considered to not specially benefit directly from improvements. This classification includes, but is not limited to, areas of public streets, private streets, and other roadways; and public easements or rights-of-way including landscaped parkways or easements; and utility rights-of-way or easements such as irrigation or drainage ditches, and channels or basins. These types of parcels (similar to the improvements) are typically the result of property development rather than the direct cause of development and have little or no need for improvements. (These types of properties may or may not be assigned an Assessor’s Parcel Number by the County Assessor’s Office).

Also exempt from assessment are Assessor’s Parcels that may be identified as common areas (properties for which the surrounding parcels have a shared interest); bifurcated lots; small parcels vacated by the County or similar sliver parcels that cannot be developed independent of an adjacent parcel. These types of parcels are generally not separately assessed because they are functionally a part of another parcel that may be assessed for its own benefit and the benefit of the associated parcel.

Equivalent Benefit Unit Summary
The following is a summary of the Equivalent Benefit Units applicable to the various land use classifications identified in each District Zone:

Zone 01
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Developed Non-Residential 9 9 - 30.57 122.28
Vacant/Undeveloped 11 11 - 23.05 23.05
Exempt 1 - - - 0
Total 21 20 - 53.62 145.33
Zone 02
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Vacant/Undeveloped 6 6 - 30.74 30.74
Exempt 1 - - - 0
Total 7 6 - 30.74 30.74

2026/2027 Town Center Landscaping and Lighting District Page 17 Zone 03
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Multi-Family Residential 1 1 180 11.59 46.36
Vacant/Undeveloped 1 1 - 7.74 7.74
Total 2 2 180 19.33 54.10
Zone 04
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Multi-Family Residential 4 4 240 19.56 78.24
Total 4 4 240 19.56 78.24
District Totals
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Multi-Family Residential 5 5 420 31.15 124.60
Developed Non-Residential 9 9 - 30.57 122.28
Vacant/Undeveloped 18 18 - 61.53 61.53
Exempt 2 0 - - -
Total 34 32 420 123.25 308.41

2026/2027 Town Center Landscaping and Lighting District Page 18 III. ESTIMATE OF COSTS
A. CALCULATION OF ASSESSMENTS
An assessment amount per EBU in each Zone is calculated by:

Taking the “Total Annual Expenses” (Total budgeted costs) and subtracting the “General Benefit Expenses (City Contribution)”, to establish the “Total Special Benefit Expenses”; Total Annual Expenses – Total General Benefit Expenses = Total Special Benefit Expenses
To the resulting “Special Benefit Expenses”, various “Funding Adjustments/Contributions” may be applied that may include, but are not limited to:
 “Unfunded Reserve Fund Collection”, represents an adjustment (reduction) in the amount to be collected for “Operational Reserve Funding” that was budgeted as part of the Total Annual Expenses.
 “Unfunded CIP/Rehabilitation Fund Collection”, represents an adjustment (reduction) in the amount to be collected for “CIP & Rehabilitation Reserve Fund Collection” that was budgeted as part of the Total Annual Expenses.
 “Reserve Fund Transfer/Deduction”, represents an amount of available existing funds from the “Operational Reserve Fund Balances” being applied to pay a portion of the Special Benefit Expenses for the fiscal year.
 “Additional City Contribution and/or Service Reductions”, represents a further adjustment that addresses the funding gap between the amount budgeted to provide the improvements and services (“Special Benefit Expenses”); and the amount that will be collected through the assessments. This funding gap may be addressed by an additional City contribution, reductions in service and service expenses, or a combination of the two.

These adjustments to the Special Benefit Expenses result in the net special benefit amount to be assessed “Balance to Levy”.

Special Benefit Expenses +/- Funding Adjustments/Contributions = Balance to Levy
The amount identified as the “Balance to Levy” is divided by the total number of EBUs of parcels that benefit to establish the “Assessment Rate” or “Assessment per EBU” for the fiscal year. This Rate is then applied back to each parcel’s individual EBU to calculate the parcel’s proportionate special benefit and assessment for the improvements.

Balance to Levy / Total EBU = Assessment per EBU (Assessment Rate) Assessment per EBU x Parcel EBU = Parcel Assessment Amount

2026/2027 Town Center Landscaping and Lighting District Page 19 B. ASSESSMENT RATES
The following table shows the assessment rates applicable to each Zone for Fiscal Year 2026/2027 based on the budget and the method of apportionment presented previously.

Fiscal Year 2026/2027 Assessment Rates
Zones
Maximum
Assessment Rate (1)
Proposed Applied Rate
FY 2026/2027
Zone 01 $59.296 $59.28 per EBU
Zone 02 $148.239 $133.54 per EBU
Zone 03 $142.310 $128.20 per EBU
Zone 04 $222.359 $222.34 per EBU
(1) The Maximum Assessment Rate for each Zone includes an inflationary adjustment as described below.

C. DESCRIPTION OF BUDGET ITEMS
The following is a brief description of the costs associated with the improvements and services funded through the District.

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES
Lighting Maintenance and Operation Expenses — Includes the cost of maintenance, operation, and servicing of the District’s lighting improvements, which generally include the furnishing of labor, materials, equipment and electricity.

Landscaping/Tree Maintenance Service Expenses — Includes the cost of the maintenance, operation, and servicing of the District’s landscape improvements, including the furnishing of labor, materials, and equipment.

Landscape Water Expenses — Includes the cost of water for landscaping improvements.

Landscape Electrical & Regular Irrigation Maintenance — Includes the cost of providing electricity to the irrigation systems, and maintenance of the irrigation systems.

Landscape Appurtenant and Facility Maintenance — Includes the cost of maintaining landscaping facilities and appurtenances.

REHABILITATION/REPLACEMENT FUNDING (CIP RESERVES)
Lighting Rehab/Replacement Funding — Includes funds collected for future Lighting improvement rehabilitation/replacement projects.

Landscaping/Tree Rehab/Replacement Funding — Includes funds collected for future Landscaping improvement rehabilitation/replacement projects.

GENERAL BENEFIT EXPENSES
Lighting General Benefit – City Funded — The cost to fund the general benefit portion of the lighting improvements, which is not assessed.

2026/2027 Town Center Landscaping and Lighting District Page 20 Landscaping General Benefit – City Funded — The cost to fund the general benefit portion of the landscaping improvements, which is not assessed.

INCIDENTAL EXPENSES
District Administration — May include all or a portion of the administrative and professional service costs associated with the coordination of District services and operations including response to public concerns and education and procedures associated with the levy and collection of assessments.

County Administration Fee — The cost to the District for the County to collect assessments on the property tax bills.

LEVY ADJUSTMENTS
Reserve Fund Collection/(Transfer) — The 1972 Act pursuant to Chapter 1, Article 4 Section 22569 (a), provides for a District Reserve Fund. This Reserve Fund provides for the collection of funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through December 10th or when the County typically provides the City with the first installment of assessments collected from the property tax bills (typically January or February). Negative amounts shown for this budget item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to transfer funds from non-District accounts to pay for operational expenses during the first half of the fiscal year and also provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year.

Revenue from Other Sources — Includes a credit for District interest earnings.

General Fund Loan Repayment/(Advances) — This item represents repayments of amounts that had been temporarily advanced to the District from other revenue sources (usually the General Fund) or represents funds being loaned to the District for the current Fiscal Year that must be repaid by future assessments. Similar to the Reserve Collection/ (Contribution) line item, this item directly impacts the Reserve Fund Balances either positively or negatively.

Repayments are shown as a positive number and represent additional money being collected in the current annual assessment to repay a prior loan. These loans are typically for capital improvement expenditures or unforeseen expenditures incurred in prior years and Reserve Fund monies were not sufficient to cover the expenses. To ensure the ongoing operation and maintenance of the improvements, the City may advance funds to the District as a temporary loan to meet current expenditures and collect repayment of the loan through the annual assessments the following year or possibly over several years.

Generally, all available Reserve Funds are exhausted before a temporary loan is advanced to the District and the Beginning Reserve Fund Balance will be a negative number indicating the loan amount is still outstanding. A loan for the current fiscal year (Contribution) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures.

2026/2027 Town Center Landscaping and Lighting District Page 21 Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year. The Balance to Levy represents the sum of Total Direct and Administration Costs, the Reserve Collection/ (Contribution), Replenishment/ (Contribution), and Other Revenue Sources.

DISTRICT STATISTICS
Total Parcels — The total number of parcels within the District.

Total Parcels Levied — The total number of parcels within the District that are assessed.

Non-assessable lots or parcels include properties that have been determined to receive no special benefits from the improvements and may include land principally encumbered by public or other right-of-ways or easements, common areas, and/or parcels that have restricted use or development potential.

Total Assessed Acreage — The total acreage of parcels within the District that are assessed.

Total Equivalent Benefit Units — The typical single family residential parcel is assigned one (1.0) Equivalent Benefit Unit. Every other land-use or property type is assigned EBUs based on an assessment formula that equates the property’s specific development status, type of development (land-use), and size, to a typical single-family residential parcel.

Applied Levy per EBU — This amount represents the assessment rate being applied to each EBU. The Levy per EBU is the result of dividing the total Balance to Levy, by the sum of the Total Equivalent Benefit Units to be assessed.

2026/2027 Town Center Landscaping and Lighting District Page 22 D. DISTRICT BUDGET
The following budget for the District and Zones is based on an estimate of the expenses and related funding necessary for the ongoing operation, maintenance and servicing of the District improvements for Fiscal Year 2026/2027.
*
Totals may not foot due to rounding.

Zone 01 Zone 02 Zone 03 Zone 04
Hwy 86 12th St 10th St Town Village District
Area Area Area Apartments Totals
(East of 10th St)(West of 10th St)

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES
Annual Lighting Maintenance and Operation Expenses $321 $228 $199 $253 $1,000 Annual Landscaping/Tree Maintenance Service Expenses 7,235 1,530 2,693 19,647 31,106 Landscape Water Expenses 147 31 55 867 1,100
Landscape Electrical & Regular Irrigation Maintenance 428 91 159 2,522 3,200 Landscape Appurtenant and Facility Maintenance 241 51 90 1,419 1,800 Total Direct Annual Maintenance & Operating Expenses $8,372 $1,931 $3,196 $24,707 $38,206

REHABILITATION/REPLACEMENT FUNDING (CIP RESERVES)
Lighting Rehab/Replacement Funding $0 $0 $0 $0 $0
Landscaping/Tree Rehab/Replacement Funding 0 0 0 0 0
Total Rehabilitation/Replacement Funding $0 $0 $0 $0 $0 TOTAL DIRECT ANNUAL FUNDING AND EXPENSES $8,372 $1,931 $3,196 $24,707 $38,206

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded ($160) ($34) ($60) ($86) ($340) Landscaping General Benefit — City Funded (77) (16) (29) (196) (318) Total General Benefit — City Funded ($237) ($50) ($88) ($282) ($658) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $8,134 $1,881 $3,108 $24,425 $37,548

INCIDENTAL EXPENSES
District Administration $4,484 $947 $1,674 $2,419 $9,524 County Administration Fee 16 5 2 3 26
Total Incidental Expenses $4,500 $952 $1,675 $2,423 $9,550 TOTAL ANNUAL EXPENSES $12,635 $2,832 $4,783 $26,848 $47,098

LEVY ADJUSTMENTS
Reserve Fund Collection/(Transfer) ($3,805) $1,321 $2,234 ($8,996) ($9,246) Revenue from Other Sources (215) (48) (81) (456) (800)
General Fund Loan Repayment/(Advances) 0 0 0 0 0
BALANCE TO LEVY * $8,615 $4,105 $6,936 $17,396 $37,052

DISTRICT STATISTICS
Total Parcels 21 7 2 4 34
Total Parcels Levied 20 6 2 4 32
Total Assessed Acreage 53.62 30.74 19.33 19.56 123.25
Total Equivalent Benefit Units 145.33 30.74 54.10 78.24 308.41 Applied Levy per Benefit Unit $59.28 $133.54 $128.20 $222.34 Maximum Levy per Benefit Unit (Current Fiscal Year) $59.30 $148.24 $142.31 $222.36 Applied Levy per Benefit Unit (Fiscal Year 2025/2026) $57.56 $133.54 $128.20 $215.88 Maximum Levy per Benefit Unit (Fiscal Year 2025/2026) $57.57 $143.92 $138.16 $215.88 Total Assessment Amount $8,615 $4,105 $6,936 $17,396 $37,052

RESERVE INFORMATION
Beginning Projected Reserve Balance 07/01/2026 $15,658 $3,312 $5,829 $8,430 $33,228 Collection/(Transfer) (3,805) 1,321 2,234 (8,996) (9,246) General Fund Loan Repayment/(Advances) 0 0 0 0 0
Ending Projected Reserve Balance 06/30/2027 $11,853 $4,633 $8,062 ($566) $23,982

BUDGET ITEMS

2026/2027 Town Center Landscaping and Lighting District Page 23 E. ASSESSMENT RANGE FORMULA
As part of the District formation, the assessments to be submitted to the property owners in the Ballot Proceeding shall include an annual inflationary adjustment referred to as an Assessment Range Formula, which is authorized by Section 53750(2) (A) of the Government Code, also known as the “Proposition 218 Omnibus Implementation Act”.

The purpose of establishing an Assessment Range Formula is to provide for reasonable and inevitable increases in costs to provide the improvements and services over time due to inflation. The Assessment Range Formula for the Town Center Landscaping and Lighting District is defined by the following:

Commencing in the second fiscal year (Fiscal Year 2017/2018), and each fiscal year thereafter, the maximum assessment rate established herein for each Zone shall be adjusted annually by the greater of three percent (3%) or the percentage increase of the Local Consumer Price Index (CPI) from January to January. The Consumer Price Index used for this inflationary adjustment shall be for the San Diego-Carlsbad area, for All Urban Consumers during the preceding year, as developed by U.S. Bureau of Labor Statistics (or a reasonably equivalent index should the stated index be discontinued). For Fiscal Year 2026/2027, the percentage increase of the local CPI is 2.63%.

The adjusted maximum assessments shall be calculated each fiscal year independent of the annual budgets and proposed annual assessments. Although the adjusted maximum assessment rates will increase each year, the annual assessment rates adopted for the fiscal year may be less. If the budgets and the corresponding assessments for that fiscal year do not require an increase or the increase is less than the allowable adjusted maximum assessment rate, then the proposed assessments required to meet the expenditures may be applied. To impose new or increased assessments other than the annual inflationary adjustment provided by the preceding Assessment Range Formula, the District must comply with the provisions of the California Constitution Article XIIID.

F. CAPITAL IMPROVEMENT PLANS
There are no projects planned in the District at this time.

2026/2027 Town Center Landscaping and Lighting District Page 24 IV. DISTRICT DIAGRAM
The District Diagram provided on the following page constitutes the official Assessment Diagram for the District, as prepared pursuant to Streets and Highways Code § 22585.

The diagram provides a visual depiction of the boundaries of the District, the Zones therein, and the location and extent of the improvements to be maintained.

Together, this Assessment Diagram and the Assessment Roll contained in Part V of this Report define the extent of the improvements, the boundaries of the area to be assessed, and the parcels that receive special benefit from the improvements to be provided in the District at the time this Report was prepared.

Reference is hereby made to the Imperial County Assessor’s Parcel Maps for a detailed description of the lines and dimensions of each parcel within the District including all subsequent subdivisions, lot-line adjustments, or parcel changes therein.

2026/2027 Town Center Landscaping and Lighting District Page 25 City of El Centro
Town Center Landscaping and Lighting District

2026/2027 Town Center Landscaping and Lighting District Page 26 V. FISCAL YEAR 2026/2027 ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District represents the parcels as shown on the Imperial County Secured Roll and reflective of the Assessor’s Parcel Maps.

A listing of the current parcels to be assessed within this District along with the assessment amounts is provided on the following page. The parcels identified in the Assessment Roll represent all properties within the District that receive a special benefit from the improvements. Parcels that do not receive a special benefit, including public streets, rights-of-way, utility easements, sliver parcels, common areas, or other non-buildable lots, have been assigned 0.00 EBUs and are exempt from assessment. These exempt parcels are included in the roll for reference but are not assessed.

APN Situs Address Zone Assessed Acres County Land Use EBU Max Assessment
Applied
Rate Charge
044-620-008-000 NO SITUS AVAILABLE 01 1.38 VACANT 1.38 $81.83 $59.28 $81.80 044-620-009-000 2299 N IMPERIAL AVE 01 0.92 RESTAURANT 3.68 218.21 $59.28 218.14 044-620-017-000 NO SITUS AVAILABLE 01 1.30 VACANT 1.30 77.08 $59.28 77.06 044-620-018-000 225 ACAPULCO 01 10.60 RETAIL SALES 42.40 2,514.14 $59.28 2,513.46 044-620-020-000 2101 N IMPERIAL AVE 01 1.38 RETAIL SALES 5.52 327.31 $59.28 327.22 044-620-022-000 NO SITUS AVAILABLE 01 10.83 RETAIL SALES 43.32 2,568.69 $59.28 2,568.00 044-620-023-000 NO SITUS AVAILABLE 01 0.67 VACANT 0.67 39.73 $59.28 39.70 044-620-026-000 3019 N IMPERIAL AVE 01 2.07 OFFICE 8.28 490.97 $59.28 490.82 044-620-027-000 3049 N IMPERIAL AVE 01 1.27 OFFICE 5.08 301.22 $59.28 301.14 044-620-031-000 3095 N IMPERIAL AVE 01 1.76 SCHOOLS 7.04 417.44 $59.28 417.32 044-620-037-000 3037 N IMPERIAL AVE 02 0.98 VACANT 0.98 145.27 $133.54 130.86 044-620-038-000 3039 N IMPERIAL AVE 02 0.94 VACANT 0.94 139.35 $133.54 125.52 044-620-039-000 3041 N IMPERIAL AVE 02 0.91 VACANT 0.91 134.90 $133.54 121.52 044-620-040-000 3043 N IMPERIAL AVE 02 1.01 VACANT 1.01 149.72 $133.54 134.86 044-620-041-000 3087 N IMPERIAL AVE 02 2.91 VACANT 2.91 431.38 $133.54 388.60 044-620-044-000 NO SITUS AVAILABLE 01 0.00 Road 0.00 0.00 $53.42 0.00 044-620-046-000 NO SITUS AVAILABLE 04 8.59 RESID. APARTMENTS 34.36 7,640.26 $222.34 7,639.60 044-620-047-000 NO SITUS AVAILABLE 04 5.36 RESID. APARTMENTS 21.44 4,767.38 $222.34 4,766.96 044-620-048-000 NO SITUS AVAILABLE 04 4.57 RESID. APARTMENTS 18.28 4,064.73 $222.34 4,064.36 044-620-050-000 NO SITUS AVAILABLE 04 1.04 RESID. APARTMENTS 4.16 925.01 $222.34 924.92 044-620-052-000 NO SITUS AVAILABLE 02 0.00 Detention Basin 0.00 0.00 $133.54 0.00 044-620-053-000 NO SITUS AVAILABLE 02 23.99 VACANT 23.99 3,556.26 $133.54 3,203.62 044-620-054-000 2033 N IMPERIAL AVE 01 0.74 RETAIL SALES 2.96 175.52 $59.28 175.46 044-620-055-000 NO SITUS AVAILABLE 01 1.00 RETAIL SALES 4.00 237.18 $59.28 237.12 044-620-056-000 NO SITUS AVAILABLE 03 11.59 RESID. APARTMENTS 46.36 6,597.49 $128.20 5,943.34 044-620-057-000 NO SITUS AVAILABLE 03 7.74 VACANT 7.74 1,101.48 $128.20 992.26 044-620-058-000 NO SITUS AVAILABLE 01 0.74 VACANT 0.74 43.88 $59.28 43.86 044-620-059-000 NO SITUS AVAILABLE 01 0.49 VACANT 0.49 29.05 $59.28 29.04 044-620-060-000 NO SITUS AVAILABLE 01 1.16 VACANT 1.16 68.78 $59.28 68.76 044-620-061-000 NO SITUS AVAILABLE 01 3.81 VACANT 3.81 225.92 $59.28 225.84 044-620-062-000 NO SITUS AVAILABLE 01 4.32 VACANT 4.32 256.16 $59.28 256.08 044-620-064-000 NO SITUS AVAILABLE 01 5.31 VACANT 5.31 314.86 $59.28 314.76 044-620-065-000 NO SITUS AVAILABLE 01 1.07 VACANT 1.07 63.45 $59.28 63.42 044-620-066-000 NO SITUS AVAILABLE 01 2.80 VACANT 2.80 166.03 $59.28 165.98 Total 123.25 308.41 $38,270.69 $37,051.40
Parcels 34
City of El Centro
Town Center Landscaping and Lighting Assessment
Preliminary Assessment Roll
Fiscal Year 2026/27
Willdan Financial Services Page 1 of 1

Fiscal Year 2026-2027
Landscape & Lighting District
Town Center
June 16, 2026
Public Hearing
Approval of Engineer’s Report

El Centro Town Center
• Right of Way Maintenance and Landscaping• Irrigation Maintenance• Retention Basin Clean-up• Clean-up of Surrounding Areas

Maximum Levy
$543.36
Proposed Levy
Zone 1 Zone 2 Zone 3Zone 4
El Centro Town Center District
308.41 Parcels
(Combined)
$ 59.28
$ 133.54$ 128.20$ 222.34
(Combined)
Zones 2020 2021 2022 2023 2024 2025 2026 2027
1 21.64 22.73 22.32 44.64 53.42 57.56 57.56 59.28
2 49.91 48.46 46.82 93.64 133.54 133.54 133.54 133.543 50.44 50.67 50.37 100.74 128.2 128.2 128.2 128.24 78.88 77.27 78.8 188.2 200.32 200.32 215.88 222.34 FY 2024
Actual
FY 2025
Actual
FY 2026
Projected
FY 2027
Budgeted
Beginning Fund Balance 25,201 25,201 16,610 5,684 Revenues 31,920 19,909 37,096 37,852 Expenditures (22,796) (28,500) (48,022) (40,456)Excess/(Deficit) 9,124 (8,591) (10,926) ( 2,604) Ending Fund Balance 34,325 16,610 5,684 3.080
$ 37,052

RESOLUTION NO. 26 -
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO APPROVING THE ENGINEER’S REPORT

REGARDING THE EL CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2026-2027 El Centro Town Center District
Public Hearing

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2026-182)
Item: 10.

Meeting: 6/16/2026 2:30 PM
Department: Finance
Category: Presentation
Prepared by: Elizabeth Fuchen,
Finance Director
Department Head: Andy Heath
DOC ID: 2026-182
Fiscal Year 2026-2027 Proposed Budget
CITY MANAGER'S RECOMMENDATION:

Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2026 - 2027.

FISCAL IMPACT:

Appropriations recommended for the revised budgets for all funds discussed herein are balanced with anticipated revenues and use of fund balances / reserves as required.

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
Environmental Sustainability & Infrastructure
Community Health, Safety & Welfare
Recreation & Lifelong Learning
City Beautification, Engagement & Civic Pride
Economic Opportunity
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

N/A
BACKGROUND:

As a means to provide the City of El Centro with a spending plan for Fiscal Year 2026-27, staff has worked over the last several months to prepare the attached budget document consistent with council priorities while assuring ongoing sustainability for all citywide funds.

Development of this document includes updates to all funds while continuing to incorporate policy considerations implemented with the FY 2025-26 Budget development. A synopsis of the major funds and fund groups in the FY 2026-27 Proposed Budget is provided below.

DISCUSSION:

Citywide Budget
Total appropriations recommended in the Citywide Fiscal Year 2026-27 Proposed Budget are $146,374,278. Of this amount, the General Fund – the City’s largest fund, has appropriations totaling $45,283,385, or 29% of the total budget. The City’s Enterprise Funds, made up of Water, Wastewater and Solid Waste, have total appropriations of $32,195,167 (22%) combined; while the

City’s Measure P Fund has total appropriations of $12,989,034 (9%). These five funds represent the City’s largest funds in terms of spending authority and comprise approximately 60% of the Citywide budget.

Although the budget process continues to be challenging given ever-increasing prices for core operational expenses (staff / supplies / services / capital) and a continuing need to expand City services, El Centro remains fiscally healthy. Given these challenges, however, the FY 2026-27 Proposed Budget essentially only enables the continuation of existing service levels – whereby a majority of requests for new staffing and other program costs during FY 2026-27 have been deferred for discussion once the new fiscal year is underway. It is important to note, however, that the City has been able to implement the Citywide salary and compensation study; and has successfully negotiated new labor contracts with most bargaining groups.

Given the continued volatility of existing and future expenditure elements and the economic forces directly impacting revenues, staff will periodically present updates to this budget after its final adoption in June 2026 as the fiscal year unfolds.

Citywide Capital Budget
Total FY 2026-27 proposed appropriations of $146,374,278 include $46,035,525 in capital expenditures. Capital expenditures are expected to be incurred for a variety of Citywide services including enterprise operations, public safety, transportation, parks, and building and infrastructure.

The table below shows those funds which include capital projects:

General Fund Budget
FY 2026-27 General Fund Proposed Budget:

Revenues Expenditures
FY 2025-26 Estimated $ 51,269,083 $ 49,836,994
FY 2026-27 Proposed Budget $ 45,283,385 $ 45,283,385
The FY 2026-27 General Fund Proposed Budget reflects revenues and expenditures of $45,283,385.

The General Fund Proposed Budget is presented as a balanced budget. Specific revenue and expenditure impacts to the City’s General Fund for FY 2025-26 are noted below.

FY 2026-27 budgeted revenue of $45,283,385 reflects an approximate $6.0 million decrease from revenues anticipated to be collected in FY 2025-26, primarily due to:
• Anticipated 2.7% increase in Property Taxes consistent with current housing market activity and increase in State CPI;
• Anticipated collections of Sales Tax consistent with staff and consultant expectations given the current state of the local economy;
• Slight increase in Transient Occupancy Taxes as room rates are projected to rise due to inflation and consistent with current activity;

• Conservative projections for development and recreation-related fees and charges; • A continued funding infusion of $310,000 from the City’s Other Post-Employment Benefits (OPEB) Section 115 Trust Fund to fund the City’s expenditure towards retiree health benefits and the Actuarial Implied Subsidy paid by the City for retiree health benefits; and $250,000 from the City’s PARS (Retirement) Section 115 Trust Fund to fund a portion of the increased cost for CalPERS Unfunded Actuarially Accrued Liability (UAAL) costs; • A $2.36 million transfer in from the Measure P Fund to cover anticipated FY 2026-27 General Fund costs for all Public Safety (Police and Fire) Materials and Services / Capital and Outlay costs;
• A $690,300 transfer in from the Measure P Fund to cover anticipated FY 2026-27 General Fund Parks and Recreation program costs (Aquatic Center; MLK Sports Court; Parks & Recreation; Youth & Adult Centers); offset by
• A reduction of one-time activity including $5.8 million from the City’s Internal Service Funds (Unemployment, Workers Compensation and Health Benefit Internal Service Funds to refund overpayments of funding from multiple prior years); and other one-time revenues (Opioid Proceeds / State Grants / Strike Team Funding).

FY 2026-27 budgeted expenditures of $45,283,385 reflects an approximate $4.6 million decrease from expenditures anticipated to be incurred in FY 2025-26, primarily due to:
• Accounting for all staff positions in the General Fund as being filled for the entirety of the fiscal year with the exception of reducing these amounts for an implied “vacancy savings” factor of $968,360 (note: current value of vacancies in the General Fund amount to $2.67 million (21 non-sworn positions and 6 sworn positions); • An increase of $508,000 for the General Fund portion of the CalPERS Unfunded Liability amortization cost;
• The addition of a new Assistant City Manager position with an estimated fully-loaded cost of $237,408;
• An increase of approximately $476,000 for the General Fund’s portion of Liability and Property insurance costs);
• A capital outlay appropriation of approximately $77,000 for a vehicle for the City Manager’s Department;
• A decrease of approximately $520,000 in costs transferred out of the General Fund and into the Water and Sewer Funds consistent with the updated cost allocation methodology; • Elimination of a $6.5 million one-time payment appropriated in FY 2025-26 towards the transfer of the El Centro Regional Medical Center (ECRMC) consistent with Council approval in FY 2024-25;
• A $361,000 “placeholder” for potential future labor costs associated with the continued implementation of the employee compensation / salary survey currently underway; and the inclusion of a $62,000 placeholder for the eventual transition of 6.0 FTE Police Officer positions to Police Corporal; and
• Nominal increases to department base budgets when required to account for inflationary

increases / increased costs to provide ongoing City services.

Based on the information noted above, the recommended Final General Fund Budget is balanced.

Total General Fund reserves are anticipated to be approximately $37.95 million at the end of FY 2026-27. Projected reserve levels as of June 30, 2027 are expected to include:
- $ 3,892,006 Restricted Reserve for PARS Retirement Trust - 34,062,764 Undesignated Reserves (includes Opioid Funding of $1.61 mm)

- $ 37,954,770 Total General Fund Reserves
General Fund Multi-Year Forecast
As a means to gauge the future ability to provide a consistent level of citywide services and programs, a Multi-Year Forecast continues to be developed for the City’s General Fund – the fund where the vast majority of non-enterprise services are accounted for.

The General Fund forecast has been developed to create a forward-looking, conservative baseline budgetary outlook for the City’s General Fund and related fund balance under a given set of revenue and expenditure growth assumptions. The forecast has been built as a “base-case” model in which future years only focus on ongoing revenues and expenditures; and known one-time fiscal activity (eliminates all other one-time revenues and expenditures).

The General Fund forecast is meant to serve as only one tool to measure fiscal sustainability into the future. The model below incorporates known cost drivers, including any negotiated salary increases (of which there are currently none), CalPERS retirement cost increases, annual appropriation credits for salary savings and cost allocations, and a conservative increase in most other operating expenditures. The model also assumes conservative growth in discretionary revenue sources, including property tax, sales tax, transient occupancy tax and other fees and charges. The model is developed to demonstrate the ability to sustain the existing levels of service provided citywide.

As indicated in the model above, there is a balanced budget recommended for FY 2026-27; followed on the heels of anticipated deficits of $382,147 and $684,387 in FY 2027-28 and FY 2028-29, respectively; before an estimated $14,965 surplus in FY 2029-30. The anticipated deficits are projected due to higher expected growth in expenditures over revenues (essentially due to expected increases in CalPERS unfunded liability costs).

It should be mentioned that the $1.4 million surplus expected by the end of FY 2025-26 includes many one-time revenues and expenditure credits, including Opioid funding; State Grant Funding; and salary savings recognized prior to positions being filled.

Although each year in the forecast assumes growth factors for both revenues and expenditures, growth in core payroll only includes a $361,000 placeholder for future labor costs based on the continued implementation of the salary / compensation survey. At the present time, there are no negotiated labor increases that have been included for the FY 2027-28 and beyond. An overview of the General Fund Multi-Year Forecast will be provided during the June 16, 2026 City Council Meeting when the budget is discussed.

As shown in the graph below, total expenditures for CalPERS-related costs are anticipated to increase by $830,000 over the next three years. Total CalPERS costs of just over $8.4 million for FY 2026 -27 represents approximately 18.6% of the entire ongoing expenditure base in the General Fund.

Forecast – General Fund Balance impacts:

As noted above, to the extent forecasted amounts of revenues and expenditures come to fruition under a given set of assumptions, General Fund Balance will fluctuate between $33.0 and $34.1 million each year. The stated reserve amounts do not include a $3.9 million restricted reserve for the PARS Retirement Trust, which may be used for any future CalPERS retirement cost. The unobligated reserve amount of approximately $34.1 million expected as of June 30, 2026 represents 75% of the General Fund expenditure base budgeted for FY 2026-27.

Measure P Fund

FY 2026-27 Measure P Fund Proposed Budget:

Revenues Expenditures
FY 2025-26 Estimated $ 8,382,000 $ 12,858,312
FY 2026-27 Proposed Budget $ 9,675,026 $ 12,989,034
The Measure P Fund accounts for a 30-year ½-cent transaction and use tax (general purpose tax) approved by the electorate in November 2016 that is used to support an array of City services including police, fire protection, library, parks and recreation, senior programs, and street maintenance and upgrades.

FY 2026-27 Measure P Fund revenues are projected to be approximately $1.3 million higher than amounts anticipated to be collected during FY 2025-26, primarily due to higher sales tax revenues and a repayment of Measure P funds used towards the Police Station project from the Police Bond Fund (represents unused funding now that the Police Station project is completed).

FY 2026-27 Measure P Fund expenditures are recommended to be approximately $130,000 higher than those estimated for FY 2025-26 primarily due to higher debt service costs for the Police and Library buildings; offset by a reduction in total capital expenditures. The Measure P budget also continues to fund public safety (Police and Fire) materials and services costs; and Parks and Recreation program costs budgeted in the General Fund for FY 2026-27 ($2.36 million and $690,300, respectively). Finally, the Measure P Fund includes an appropriation of $120,000 toward recreation and aquatic special events.

The Measure P Fund has $5.62 million in capital projects / outlay budgeted for FY 2026-27.

Significant capital and outlay appropriations include:
• Re-roofing City Buildings - $ 615,676 - Police Vehicles - $ 171,089
• ADA Improvements - $ 580,000 - Fire Station 4 Study - $ 100,000
• PW ADA Restrooms - $ 486,900 - Veteran’s Memorial -
$ 170,260
• Splash Pad Demolition - $ 100,000 - Stark Field Lighting. - $2,500,000
• Fire Station Generator - $ 280,625 - Fire Station Rollup Doors - $ 37,570
It is anticipated that the Measure P Fund will have $6,356,575 remaining in Fund Balance at the end of FY 2026-27.

Similar to the General Fund, a long-term forecast continues to be updated for the Measure P Fund as a gauge for fiscal sustainability. The Measure P forecast includes the following assumptions:
• Transactions and use Tax revenues expected to generate approximately $8.3 - $8.5 million

annually (expected to grow each year)
• Interest Earnings funded @ $300,000 annually
• Annual ongoing base expenditure budget includes $7.3 million for towards following:
o $510,000 for non-public safety department ongoing costs o $2.4 million for public safety department ongoing costs o $690,000 for Parks & Recreation ongoing temporary salary costs o ~ $3.7 million for Police Station / Library Debt Service costs As shown in the long-term forecast for Measure P below, it is anticipated that approximately $1.3 - $1.4 million will be available annually for one-time costs (additional capital projects, other expenditures).

Expected impacts to Measure P Fund balances are noted below:

Water Fund(s)
FY 2026-27 Water Fund Proposed Budget:

Revenues Expenditures
FY 2025-26 Estimated $ 10,561,344 $ 11,578,818
FY 2026-27 Proposed Budget $ 9,605,439 $ 13,897,302
FY 2026-27 Water Fund revenues are currently projected to be approximately $955,000 lower than amounts anticipated to be collected during FY 2025-26, primarily due to the elimination of one-time revenue collections related to over-funded Internal Service Funds in FY 2025-26; and lower anticipated capacity fee collections. Anticipated rate revenues do not include any impacts likely to

result from implementation of the recently completed rate study.

FY 2026-27 Water Fund expenditures are recommended to be approximately $2.3 million higher than those estimated for FY 2025-26 primarily due to higher salary and benefits costs related to the ongoing implementation of the salary / compensation survey; and $2.27 million more in capital project appropriations.

Significant capital projects and outlay include the following:
• ADA Restrooms - $350,000 - Meter Replacement -
$ 400,000
• New Service Trucks (2) - $149,859 - Fransworth Line Connect. - $ 254,000
• FF-1 S. 2nd Street Upsizing - $384,000 - New Pump Station - $1,055,000
• PS-3 La Brucherie Mech. - $648,000
The Water Fund has a total of $3.29 million in capital projects / outlay budgeted for FY 2026-27.

It is anticipated that the Water Fund(s) will have $23,142,614 in Fund Balance / Working Capital at the end of FY 2026-27. Amounts expected to be available on June 30, 2027 are noted below:
- $ 3,154,480 Water Capacity Fees (Fund 511)
- 3,095,975 Rate Stabilization (Fund 513)
- 2,093,223 Restricted for Debt Service
- 14,798,736 Undesignated Reserves / Working Capital
-$ 23,142,614 Total Water Fund(s) Reserves / Working Capital Wastewater Fund(s)
FY 2026-27 Wastewater Fund Proposed Budget:

Revenues Expenditures
FY 2025-26 Estimated $ 12,076,907 $ 20,137,981
FY 2026-27 Proposed Budget $ 11,121,608 $ 15,559,865
FY 2026-27 Wastewater Fund revenues are currently projected to be approximately $955,000 lower than amounts anticipated to be collected during FY 2025-26, primarily due to the removal of a $796,000 transfer in related to over-funded Internal Service Funds in FY 2025-26; and lower anticipated collections of capacity fees. Similar to the Water Fund, anticipated rate revenues do not include any impacts likely to result from implementation of the recently completed rate study.

Wastewater Fund expenditures are recommended to be approximately $4.6 million lower than those estimated for FY 2025-26 primarily due to the undertaking of the $8.3 million Southern Pump Station Project in FY 2025-26, offset by higher salary and benefits costs related to the ongoing implementation of the salary / compensation survey; and $3.3 million more in capital project appropriations aside from the Southern Pump Station.

Significant capital projects and outlay include the following:

• Gravity Belt Thickeners - $1,004,000 - Bar Screen Failure - $364,730
• Digesters - $ 414,000 - Raverex Camera -
$160,000
• Vactor - $ 795,000 - Sewer Linings -
$200,000
• Public Works Restrooms - $ 350,000 - Sewer Collection Software - $205,000
• Blower - $1,100,000
The Wastewater Fund has a total of $5.4 million in capital projects / outlay budgeted for FY 2026-

27. It is anticipated that the Wastewater Fund(s) will have $15,267,599 in Fund Balance / Working Capital at the end of FY 2026-27. Amounts expected to be available on June 30, 2027 are noted below:
- $ - Wastewater Capacity Fees (Fund 512)
- 4,095,847 Rate Stabilization (Fund 514)
- 11,171,752 Undesignated Reserves / Working Capital

- $ 15,267,599 Total Wastewater Fund(s) Reserves / Working Capital Solid Waste Fund
FY 2026-27 Solid Waste Fund Proposed Budget:

Revenues Expenditures
FY 2025-26 Estimated $ 2,756,000 $ 2,671,000
FY 2026-27 Proposed Budget $ 2,807,500 $ 2,738,000
The City’s Solid Waste Enterprise Fund accounts for the collection of solid waste (garbage) rates / fees collected by the City and then paid to contracted garbage haulers.

FY 2026-27 Solid Waste Fund revenues are currently projected to be $51,500 higher than those anticipated to be collected during FY 2025-26 due to higher rate revenues. FY 2026-27 Solid Waste Fund expenditures are projected to be $67,000 higher due to higher anticipated costs related to solid waste activities.

It is anticipated that the Solid Waste Fund will have $338,670 in Fund Balance / Working Capital at the end of FY 2026-27.

Special Revenue Funds – Transportation

There are eight (8) Special Revenue Funds that account for transportation-related costs and projects.

These funds consist of the following:
• Gas Tax Fund - RMRA SB-1 Fund
• TDA – Article 3 Fund - Bus Shelters Fund
• Local Transportation Authority Fund - FHWA Grants Fund • I-8 / Imperial Ave. Overpass Fund - LTA Transportation Bond Fund Sources of funding to these funds include state gas taxes, allocations of funding through the regional transportation authority and transportation-specific grants and bonds. Total revenues anticipated to be received for these eight funds combined are just under $7.3 million during FY 2026-27. When added to estimated beginning fund balances of approximately $13.7 million, there is a total of $21.0 million available for FY 2026-27 expenditures.

Total expenditures recommended for appropriation in the transportation-related Special Revenue Funds are approximately $12.3 million. Of this amount, $9.6 million is allocated towards transportation-related capital projects including the following major projects:
• 2026 Overlay Project - $1,100,000 (RMRA SB-1 Fund)
• La Brucherie Widening - $1,445,000 (RMRA SB-1 Fund / LTA Fund) • ATP-6 Imperial Avenue - $2,800,000 (LTA Transportation Authority Fund) • Miscellaneous Street Improvements - $1,817,000 (LTA Fund / LTA Bond Fund) • SB-1 LPP – Gillet Road - $231,000 (Local Transportation Authority Fund) • Dogwood & Main Intersection - $300,000 (Local Transportation Authority Fund) • Bus Shelters - $40,000 (Bus Shelters Fund)
Assuming all funding anticipated to received and all recommended appropriations come to fruition during FY 2026-27, there will be approximately $8.7 million available in total fund balances for future transportation-related expenditures on June 30, 2026.

Special Revenue Funds – Other
There are thirteen (13) Special Revenue Funds that account for funding related to specific programs for which these funds may only be used. These funds consist of the following:
• American Rescue Plan Act (ARPA) Fund - CARES Act Revolving Fund • Home Key Fund - EDA Revolving Fund
• IID Project Jobs Fund - Permanent Local Housing Alloc.

Fund
• PLHA – Colonia Fund - 2011-C Bonds Fund
• 2011 A&B Bonds Fund - Public Works SB-1383 Fund

• EDA Grants Fund - Fire Special Revenue
• Capital Construction / Annexation Fees Fund
Sources of funding to these funds include revenues collected from local, state and federal agencies which can only be used for specific purposes. Total revenues anticipated to be received for these thirteen funds combined are approximately $259,725 during FY 2026-27 – the majority of which accrue to the Permanent Local Housing Allocation and CARES Act Revolving Loan Funds. When added to estimated beginning fund balance of approximately $1.9 million, there is a total of approximately $2.15 million available for FY 2026-27 expenditures.

Total expenditures recommended for appropriation in the other Special Revenue Funds are just over $1.14 million. Of this amount, $870,725 is specifically allocated from the two Permanent Local Housing Allocation (PLHA) Funds towards eligible programs. Other major appropriations in these funds include $100,000 from the Special Fire Fund for a variety of equipment and training needs in addition to as-needed expenditures as they arise; and $150,000 in potential loans from the CARES Act Revolving Loan Fund.

Assuming all funding anticipated to received and all recommended appropriations come to fruition during FY 2026-27, there will be approximately $1,005,000 available in total fund balances for future fund-specific expenditures.

Special Revenue Funds – Police-Related
There are five (5) Special Revenue Funds that account for funding received for Police-related services. These funds consist of the following:
• Asset Forfeiture – State - OTS Grant Fund
• Supplemental Law Enforcement Fund - Police Grants Fund • Asset Forfeiture - Federal
Sources of funding to these funds include revenues collected from local, state and federal agencies which can only be used for Police-related purposes. Total revenues anticipated to be received for these five funds combined are approximately $572,000 during FY 2026-27 – the majority of which accrue to the Police Grants and Supplemental Law Enforcement Funds. When added to the estimated beginning fund balance of approximately $1,087,000, there is approximately $1,659,000 available for FY 2026-27 expenditures.

Total expenditures recommended for appropriation in the Police-related Special Revenue Funds are just over $870,000. Of this amount, approximately $450,000 is allocated for police safety supplies and materials which would otherwise be funded by the General Fund or Measure P Fund; $78,000 is allocated for 1.0 FTE Community Services Officer position; and $340,000 is allocated for programs funded by police-related grants.

Assuming all funding anticipated to received and all recommended appropriations come to fruition during FY 2026-27, there will be approximately $789,000 available in total fund balances for future police-related expenditures.

Special Revenue Funds – Parks- & Recreation-Related
There are four (4) Special Revenue Funds that account for funding received for Parks- and

Recreation-related services. These funds consist of the following:
• Parks Grant - Recreation Projects
• Special Events - Parks Development
Sources of funding to these funds include revenues collected from local, state and federal agencies which can only be used for Parks- and Recreation-related purposes. Total revenues anticipated to be received for these four funds combined are approximately $10.0 million during FY 2026-27 – the majority of which accrue to the Parks Grant and Recreation Projects Funds. When added to the estimated beginning fund balance of approximately ($711,600), there is approximately $9.3 million available for FY 2026-27 expenditures.

Total expenditures recommended for appropriation in the Parks- and Recreation-related Special Revenue Funds are just under $9.2 million. Of this amount, just over $4.5 million is allocated for the Gomez Park Project; and approximately $4.5 million is allocated for the Downtown Square Project. This fund group also includes the Special Events Fund, which receives a $110,000 contribution from the General Fund to fund overtime and other costs related to the undertaking of citywide special events.

Assuming all funding anticipated to received and all recommended appropriations come to fruition during FY 2026-27, there will be approximately $176,000 available in total fund balances for future parks- and recreation-related expenditures.

Special Revenue Funds – HUD / CDBG / HOME
There are ten (10) Special Revenue Funds that account for funding received for Federal Department of Housing & Urban Development (HUD), Community Development Block Grant (CDBG) and HOME Federal and State pass-through funding. These funds consist of the following:
• CDBG COVID-19 - HOME Grant
• HOME Program Income - HUD Rental Rehabilitation
• HUD Entitlement - CDBG Program Income
• Housing – Local Partnership - Cal HOME Partnership
• CDBG Loans - HOME Program Income Administration
Sources of funding to these funds include grants and re-use (loan payback) funding received from federal and state pass-through agencies which can only be used for specific CDBG and HOME reuse program and other HUD entitlement purposes. Total revenues anticipated to be received for these ten funds combined are approximately $571,000 during FY 2026-27 – the majority of which accrue to the HUD Entitlement Fund (there is an annual allocation to this fund). Remaining sources of funding include interest earnings and loan repayments in certain funds. When added to the estimated beginning fund balance of approximately $6.23 million, there is approximately $6.81 million available for FY 2026-27 expenditures.

Total expenditures recommended for appropriation in the HUD / CDBG / HOME Special Revenue Funds are approximately $1.6 million. Of this amount, approximately $1.1 is allocated for potential loans for specific purposes; and $507,676 is allocated for HUD Entitlement Projects – Clearance & Demolition, Administration, Housing and Public Services, and 8th Street Lighting Project.

Assuming all funding anticipated to received and all recommended appropriations come to fruition

during FY 2026-27, there will be approximately $5.2 million available in total fund balances for future HUD / CDBG / HOME expenditures.

Special Revenue Funds – Impact / Mitigation Fees
There are nine (9) Special Revenue Funds that account for funding received for Development Impact and Mitigation purposes. These funds consist of the following:
• Administrative Impact Fee - Library Impact Fee
• Police Impact Fee - Fire Impact Fee
• Streets Impact Fee - Public Facilities Impact Fee
• Parks & Recreation Impact Fee - Fire Mitigation Fee
• Police Mitigation Fee
Sources of funding to these funds include collections of fees related to new development which can only be used consistent with AB-1600 development purposes consistent with needs identified in a Development Impact Report. Total revenues anticipated to be received for these nine funds combined are $93,550 during FY 2026-27 (note: totals only include anticipated interest earnings for the year given the unpredictability of receiving impact and mitigation fees). When added to the estimated beginning fund balance of approximately $3.98 million, there is approximately $4.07 million available for FY 2026-27 expenditures.

Total expenditures recommended for appropriation in the Impact / Mitigation Fees Special Revenue Funds are just under $2.23 million and account for capital expenditures for La Brucherie Widening, Imperial Avenue Project and the Veterans Memorial.

Assuming all funding anticipated to received and all recommended appropriations come to fruition during FY 2026-27, there will be approximately $1.84 million available in total fund balances for future Impact / Mitigation Fee program expenditures.

Special Revenue Funds – Lighting & Landscaping / CFD
There are six (6) Special Revenue Funds that account for funding received for Lighting and Landscaping and Community Facilities District (CFD) purposes. These funds consist of the following:
• Buena Vista Lighting & Landscaping - Legacy Ranch CFD • Legacy Ranch Lighting & Landscaping - IV Commons CFD
• Lotus Ranch Lighting & Landscaping - Town Center Lighting & Landscaping
Sources of funding to these funds include collections of property assessments consistent with program expenditure requirements outlined in an annually prepared Engineer’s Report for each district. Total revenues anticipated to be received for these six funds combined are approximately $383,000 during FY 2026-27. When added to the estimated beginning fund balance of approximately $345,000, there is approximately $728,000 available for FY 2026-27 expenditures.

Total expenditures recommended for appropriation in the Lighting and Landscaping and

Community Facilities District Funds are approximately $368,000 consistent with expenditure plans outlined in each District’s respective Engineer’s Report previously approved by the City Council.

Assuming all funding anticipated to received and all recommended appropriations come to fruition during FY 2026-27, there will be approximately $360,000 available in total fund balances for future Lighting & Landscaping and Community Facilities District expenditures.

Capital Projects Funds
There are fifteen (15) Capital Projects Funds that account for specific individual and groups of projects citywide. These funds consist of the following:
• Jacaranda Gardens - Natural Disasters
• Federal Highway Administration Projects - Orange Avenue Lift Station
• Drainage Facility - Lotus Parallel
• IID Facility Crossing - 8th Street Overpass
• Colonia / El Dorado Street - Bridge Road Improvements • La Brucherie Greenbelt - Library Bond Project
• Road Improvements - Police Bond Project
• Wake Avenue Extension
Sources of funding for the Capital Projects funds include bond proceeds, grants, internal funding, and other revenues. Total revenues anticipated to be received for these fifteen funds combined are approximately $10.9 million during FY 2026-27. When added to the estimated beginning fund balance of approximately $8.3 million, there is approximately $19.2 million available for FY 2026- 27 expenditures.

Total expenditures recommended for appropriation for all Capital Projects Funds are approximately $12.1 million and reside in only four of the fifteen funds – Jacaranda Gardens, Federal Highway Administration Projects, Police Bond Project and Library Bond Project. The Jacaranda Gardens Project is funded by an Affordable Housing & Sustainable Communities State Grant. Federal grants fund more than $1.5 million appropriated for a variety of citywide streets projects in the Federal Highway Administration Fund. Bond proceeds remaining in the Police Bond Fund will be transferred to offset costs formerly paid for by Measure P; and funds from the Library Bond are appropriated towards Parking Lot / Shade Structures for the Library.

It should be mentioned that the Natural Disasters Fund continues to carry a negative fund balance of approximately $404,000. To the extent future funding sources are not identified for disaster-related expenditures, the General Fund or other appropriate sources may need to cover unreimbursed costs.

Assuming all funding anticipated to received and all recommended appropriations come to fruition during FY 2026-27, there will be approximately $7.1 million available in total fund balances for future capital projects expenditures.

Debt Service Funds

There are two (2) Debt Projects Funds that account for debt payments for specific activities. These funds consist of the following:
• 2011-C Bonds Debt Service - LTA Lease Revenue Bonds
Debt Service
Sources of funding for the Debt Service funds include available fund balances and transfers in from other funds. Total revenues anticipated to be received for these two funds combined are approximately $4.6 million during FY 2026-27. When added to the estimated beginning fund balance of approximately $340,000, there is approximately $4.9 million available for FY 2026-27 expenditures.

Total expenditures recommended for appropriation for both Debt Service Funds are approximately $4.62 million. There are no more debt service payments for the 2011-C Bonds as they have been fully paid off (the disposition of remaining funds will be determined). Debt service payments for the LTA Lease Revenue Bonds are funded by the Measure P Fund.

Assuming all funding anticipated to received and all recommended appropriations come to fruition during FY 2026-27, there will be approximately $340,000 available in total fund balances for future debt service expenditures.

Internal Service Funds
There are four (4) Internal Service Funds that account for citywide costs for specific purposes. The Internal Service Funds consist of the following:
• Worker’s Compensation - OPEB & Unemployment
• Group Health Benefits - Motor Vehicle / Fleet
Sources of funding for the Internal Service Funds (ISF) are derived from internal charges to other funds which benefit / participate in the services provided by each ISF. The Worker’s Compensation and OPEB & Unemployment ISFs have historically been funded through a percentage of payroll charged to each fund that pays for City employees. The Group Health Benefits ISF is funded with charges to funds with payroll costs associated with employee health benefits. The Motor Vehicle / Fleet ISF is funded by funds that use vehicles in the City’s fleet to conduct everyday business.

During FY 2026-27, funding into the Worker’s Compensation ISF will be reduced to 8.25% of payroll, recognizing the continued adjustment to this fund to match expected costs with revenues transferred as part of payroll. The Worker’s Compensation ISF has been significantly over-funded in prior years, leading to a total refund of $3.75 million in FY 2025-26; and another $500,000 recommended in FY 2026-27.

For FY 2026-27, it is recommended that the OPEB & Unemployment ISF fund $310,000 for retiree health costs, to be paid from the OPEB Section 115 Trust Fund, which has more than $12.8 million in investments (these funds may only be used for retiree health costs).

During FY 2026-27, health plan costs paid for by the City are expected to top $5.3 million and will be funded via payroll transfers established to cover all related costs.

Total expenditures recommended in the Motor Vehicle / Fleet Fund are anticipated at just over $768,000 and include a $104,983 expenditure towards the fleet shop HVAC / Ventilation upgrades.

The Motor Vehicle / Fleet Fund is funded by transfers from other funds (General Fund / Water Fund

/ Wastewater Fund) based on vehicle use.

Agency Funds – Successor Agency
There are four (5) Agency Funds related to the City’s Successor Agency that account for former redevelopment and housing authority purposes. The Agency – Successor Agency Funds consist of the following:
• Successor Agency – Revolving - Successor Agency – Low/Mod Housing
• Successor Agency – Administration - Successor Agency – Debt Service • Successor Agency – Capital Projects
Sources of funding for the Successor Agency Funds is provided by the State Department of Finance twice annually based on an approved distribution of former redevelopment property tax increment known as “RPTTF” (Funding from the Redevelopment Property Tax Trust Fund). Distributed funds are based on an approved Recognized Obligation Payment Schedule (ROPS) and may only be used for approved prior debts of the former Redevelopment Agency.

Total expenditures recommended for appropriation in the City’s Successor Agency Funds are approximately $2.4 million and are essentially for debt service and administration of winding-down of redevelopment activities. Assuming all funding anticipated to received and all recommended appropriations come to fruition during FY 2026-27, there will be approximately $5.7 million available in total fund balances for future Successor Agency obligations.

CONCLUSION:

Adopt Resolution No. 26- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2026 - 2027.

ATTACHMENTS:

1. FY 2026-27 Proposed Budget - City Council 061626

2. Resolution 26-0117

CITY OF EL CENTRO
FISCAL YEAR 2026-27 PROPOSED BUDGET SCHEDULES
JUNE 16, 2026

EST. BEGINNING ENDING Excess / (Deficit)
FUND BALANCE FUND BALANCE of Revenues Capital
July 1, 2026 REVENUES EXPENDITURES June 30, 2027 over Expenses Appropriations General Fund $ 45,283,385 37,954,770 $ 45,283,385 $ 37,954,770 $ - $ 149,498 $ Measure P Fund $ 9,675,026 9,670,583 $ 12,989,034 $ 6,356,575 $ (3,314,008) $ 5,625,105 $ Enterprise Funds
501 / 511 / 513 - Water 27,434,477 $ 9,605,439 $ 13,897,302 $ 23,142,614 $ (4,291,863) $ 3,292,009 $ 502 / 512 / 514 - Wastewater 19,705,856 11,121,608 15,559,865 15,267,599 (4,438,257) 5,400,759 504 - Solid Waste 269,170 2,807,500 2,738,000 338,670 69,500 - Special Revenue Funds - Transportation
201 - Gas Tax - $ 1,340,471 $ 1,340,471 $ - $ - $ - $
202 - RMRA - SB-1 2,849,895 1,360,889 2,125,000 2,085,784 (764,111) 2,125,000 203 - TDA - Article 3 83,895 - - 83,895 - -
204 - Bus Shelters 73,921 - 73,900 21 (73,900) -
205 - Local Transportation Authority 9,777,158 4,570,000 7,893,069 6,454,089 (3,323,069) 6,598,069 207 - FHWA Grants 74,206 2,200 - 76,406 2,200 -
208 - I-8 & Imperial Ave Overpass 30,195 500 - 30,695 500 - 212 - LTA Transportation Bond 833,926 24,000 854,000 3,926 (830,000) 845,000 Special Revenue Funds - Other
210 - Capital Const. / Annexation Fees 128,442 $ 3,000 $ - $ 131,442 $ 3,000 $ - $ 214 - American Rescue Plan Act 14,275 - 14,275 - (14,275) - 215 - CARES Act Revolving Loan 236,758 79,000 150,000 165,758 (71,000) - 216 - Home Key (5,071) - - (5,071) - -
228 - Fire Special Revenue 156,366 28,500 100,000 84,866 (71,500) - 248 - EDA Revolving 24,704 750 - 25,454 750 -
251 - IID Project Jobs 7,844 250 - 8,094 250 -
252 - Permanent Local Housing Allocation 539,380 - 460,626 78,754 (460,626) - 253 - PLHA - Colonia 514,323 140,950 410,099 245,174 (269,149) - 267 - 2011-C Bonds 3,270 75 - 3,345 75 -
269 - 2011 A&B Bonds 55,588 1,200 - 56,788 1,200 -
284 - Public Works SB-1383 8,736 - 8,736 - (8,736) -
441 - EDA Grants 205,243 6,000 - 211,243 6,000 -
City of El Centro
Budgeted Revenues / Expenditures / Fund Balance
Fiscal Year 2026-27 Proposed Budget

EST. BEGINNING ENDING Excess / (Deficit)
FUND BALANCE FUND BALANCE of Revenues Capital
July 1, 2026 REVENUES EXPENDITURES June 30, 2027 over Expenses Appropriations City of El Centro
Budgeted Revenues / Expenditures / Fund Balance
Fiscal Year 2026-27 Proposed Budget
Special Revenue Funds - Police-Related
221 - Asset Forfeiture - State 115,108 $ 3,300 $ 6,138 $ 112,270 $ (2,838) $ 6,138 $ 222 - OTS Grant (22,717) 47,168 47,168 (22,717) - -
223 - Supplemental Law Enforcement 638,498 228,000 523,320 343,178 (295,320) 119,247 225 - Police Grants (21,019) 293,822 293,822 (21,019) - - 226 - Asset Forfeiture - Federal 376,919 - - 376,919 - - Special Revenue Funds - Parks- & Recreation-Related
260 - Parks Grant (873,585) $ 9,935,932 $ 9,062,347 $ - $ 873,585 $ 8,417,347 $ 261 - Recreation Projects 28,245 - - 28,245 - -
266 - Special Events (11,166) 110,000 98,834 - 11,166 - 460 - Park Development 144,856 3,500 - 148,356 3,500 -
Special Revenue Funds - HUD / CDBG / HOME
217 - CDBG COVID 19 (1,543) $ 1,543 $ - $ - $ 1,543 $ - $ 240 - HOME Grant 132,768 3,250 100,000 36,018 (96,750) - 241 - HOME Program Income 420,169 9,150 405,750 23,569 (396,600) - 242 - HUD Rental Rehabilitation 366,076 11,000 - 377,076 11,000 - 243 - HUD Entitlement 1,711,146 535,700 507,676 1,739,170 28,024 250,175 244 - CDBG Program Income 836,051 - - 836,051 - -
245 - Housing - Local Partnership 582,723 - 582,723 - (582,723) - 246 - Cal HOME Partnership 1,042,479 9,571 - 1,052,050 9,571 - 247 - CDBG Loans 1,101,706 - - 1,101,706 - -
250 - HOME Program Income Admin 47,329 1,200 2,500 46,029 (1,300) - Special Revenue Funds - Impact / Mitigation Fees
230 - Administration Impact Fee 23,091 $ 600 $ - $ 23,691 $ 600 $ - 231 - Library Impact Fee 376,083 7,000 - 383,083 7,000 - 232 - Police Impact Fee 194,904 5,700 - 200,604 5,700 - 233 - Fire Impact Fee 129,615 2,750 - 132,365 2,750 -
234 - Streets Impact Fee 1,545,724 35,000 1,239,095 341,629 (1,204,095) 1,239,095 237 - Public Facilities Impact Fee 616,388 16,000 - 632,388 16,000 - 238 - Parks & Recreation Impact Fee 580,644 13,500 505,800 88,344 (492,300) 505,800 270 - Fire Mitigation 251,348 7,000 240,000 18,348 (233,000) 180,000 271 - Police Mitigation 260,349 6,000 243,974 22,375 (237,974) 243,974

EST. BEGINNING ENDING Excess / (Deficit)
FUND BALANCE FUND BALANCE of Revenues Capital
July 1, 2026 REVENUES EXPENDITURES June 30, 2027 over Expenses Appropriations City of El Centro
Budgeted Revenues / Expenditures / Fund Balance
Fiscal Year 2026-27 Proposed Budget
Special Revenue Funds - Lighting & Landscape / CFD
272 - Buena Vista Lighting & Landscaping 111,640 $ 104,054 $ 103,006 $ 112,688 $ 1,048 $ - $ 273 - Legacy Ranch CFD 142,083 118,690 120,000 140,773 (1,310) - 274 - Legacy Ranch Lighting & Landscaping 18,447 92,501 76,606 34,342 15,895 10,000 275 - IV Commons CFD 20,261 2,000 - 22,261 2,000 -
280 - Lotus Ranch Lighting & Landscaping 13,266 26,926 28,696 11,496 (1,770) - 290 - Town Center Lighting & Landscaping 40,275 37,852 39,798 38,329 (1,946) - Capital Projects Funds
209 - Wake Avenue Extension 8,754 $ 225 $ - $ 8,979 $ 225 $ - $ 218 - Jacaranda Gardens (253,326) 5,473,652 5,220,326 - 253,326 5,220,326 281 - Natural Disasters (403,935) - - (403,935) - -
401 - Federal Highway Admin. Projects - 5,282,000 5,282,000 - - 5,282,000 402 - Orange Avenue Lift Station 281,084 7,500 - 288,584 7,500 - 403 - Drainage Facility 929,854 26,000 - 955,854 26,000 - 404 - Lotus Parallel 443,609 12,000 - 455,609 12,000 -
405 - IID Facility Crossing 191,859 5,400 - 197,259 5,400 - 406 - 8th Street Overpass 22,215 600 - 22,815 600 -
407 - Colonia / El Dorado Street 23,385 350 - 23,735 350 - 408 - Bridge Road Improvements 4,178,446 110,000 - 4,288,446 110,000 - 409 - La Brucherie Greenbelt 10,467 300 - 10,767 300 -
410 - Library Bond Project 1,105,170 250 423,000 682,420 (422,750) 421,000 411 - Road Improvements 586,938 15,000 - 601,938 15,000 - 412 - Police Bond Project 1,213,026 - 1,213,026 - (1,213,026) - Debt Service Funds
268 - 2011-C Bonds Debt Service 401,952 $ - $ - $ 401,952 $ - $ - $ 300 - LTA Lease Revenue Bonds Debt Service (62,300) 4,623,706 4,623,706 (62,300) - - Internal Service Funds
601 - Worker's Compensation 1,233,843 $ 1,940,000 $ 2,643,693 $ 530,150 $ (703,693) $ - $ 602 - OPEB & Unemployment 12,811,636 750,000 310,000 13,251,636 440,000 - 603 - Group Health Benefits 405,507 5,294,800 5,338,500 361,807 (43,700) - 604 - Motor Vehicle / Fleet 168,836 607,500 768,081 8,255 (160,581) 104,983

EST. BEGINNING ENDING Excess / (Deficit)
FUND BALANCE FUND BALANCE of Revenues Capital
July 1, 2026 REVENUES EXPENDITURES June 30, 2027 over Expenses Appropriations City of El Centro
Budgeted Revenues / Expenditures / Fund Balance
Fiscal Year 2026-27 Proposed Budget
Agency Funds - Successor Agency
277 - Successor Agency Revolving 135,872 $ 18,200 $ 100,000 $ 54,072 $ (81,800) $ - $ 278 - Successor Agency - Low/Mod Housing 1,401,812 36,000 - 1,437,812 36,000 - 279 - Successor Agency - Administration 104,633 28,705 24,000 109,338 4,705 - 301 - Successor Agency - Debt Service 1,961,994 2,398,438 2,302,931 2,057,501 95,507 - 442 - Successor Agency - Capital Projects 1,978,902 25,000 - 2,003,902 25,000 - Total Citywide Budget: 150,466,304 $ 124,375,078 $ 146,374,278 $ 128,467,104 $ (21,999,200) $ 46,035,525 $

GENERAL
FUND

City of El Centro
Fiscal Year 2026-27 Proposed Budget
General Fund Revenue and Expenditure Detail

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Property Taxes 4,242,048 $ 4,569,589 $ 4,784,994 $ 4,913,526 $ 5,046,191 $ Other Taxes 20,168,552 20,778,288 21,315,670 21,203,867 21,596,827 Licenses & Permits 441,225 394,757 342,783 434,750 374,750 Fines & Forfietures 57,644 44,454 58,165 45,000 45,000
Intergovernmental 7,348,127 8,213,296 10,591,080 10,216,470 9,304,275 Charges for Services 1,022,278 1,071,765 1,279,876 1,131,500 1,101,350 Other Income 2,442,502 2,064,542 2,967,543 2,828,323 2,988,400 Operating Transfers In 1,173,984 1,245,550 3,763,069 10,495,647 4,826,592 Total Revenues $ 38,382,241 36,896,360 $ 45,103,180 $ 51,269,083 $ 45,283,385 $

EXPENDITURES
1101 - City Council $ 170,462 202,976 $ 203,972 $ 160,474 $ 175,876 $ 1102 - City Clerk 390,264 327,230 410,711 419,718 444,486 1201 - City Manager 736,003 331,572 796,871 781,843 1,104,828 1202 - Public Information Office 11,889 16,631 23,629 28,000 27,134 1301 - Human Resources 720,888 592,822 831,716 885,527 887,277 1302 - Personnel Appeals Board - - - - -
1304 - Information Technology 596,837 521,652 690,032 778,760 699,572 1401 - City Attorney 477,655 493,343 445,143 449,954 549,739 1501 - Finance Administration 773,143 779,530 970,158 1,006,663 1,213,842 1502 - Data Processing 3,981 5,164 4,461 7,000 7,500
1801 - Facility Maintenance 726,873 776,900 751,932 838,358 898,217 1802 - Incubator Buildings 22,515 16,750 19,520 25,600 25,900 1901 - Non-Departmental 2,419,811 1,995,955 3,762,174 11,368,762 3,258,441 1902 - Service Credits (2,414,296) (2,165,354) (3,055,454) (3,401,514) (3,324,952) 2101 - Police Services 10,633,328 9,764,324 11,656,378 12,746,427 13,747,606 2102 - Communications 1,313,100 1,251,652 1,311,649 1,384,541 1,635,693 2103 - Animal Control 149,904 172,086 177,621 200,824 223,592 2105 - POST 90,915 92,097 114,036 115,000 116,725
2301 - Fire Services 8,109,754 7,868,371 9,004,486 9,535,543 9,775,747 2303 - Prevention 15,939 11,022 20,673 22,448 23,498
2304 - Emergency Medic 62,591 66,736 69,521 80,188 85,255 2305 - Training 17,089 17,224 29,768 27,325 30,475
2306 - Hazardous Materials 21,186 42,568 5,049 23,040 40,000 3101 - Public Works Admin 162,606 149,905 147,045 199,760 761,052 3201 - Streets Maintenance 1,161,094 1,101,589 1,279,076 1,221,475 1,320,201 3203 - Street Lighting 431,040 421,914 341,651 412,000 412,000 3901 - IVRMA 95,778 83,077 57,647 60,000 60,000
4101 - Building Regulation 816,860 721,438 860,527 953,943 1,056,124 4301 - Engineering 447,104 478,670 374,387 435,267 509,543 4401 - Planning 611,851 373,318 591,324 849,481 684,963 4402 - Planning EIR's 61,486 183,605 87,886 70,000 70,000 5101 - Parks 1,930,366 1,816,671 2,049,888 2,130,963 2,358,216 5201 - Recreation 548,268 513,079 534,967 578,328 614,507 5202 - Community Center 313,502 349,172 268,531 353,895 369,906 5203 - PO Pavillion 51,341 48,438 251,286 97,797 116,697 5204 - Youth Center 202,025 157,558 285,293 318,853 332,068 5205 - Adult Center 209,173 154,666 182,305 238,244 311,480 5206 - Aquatic Park 1,415,698 1,273,680 1,715,439 1,576,988 1,656,724 5207 - Day Camp 23,302 68,874 80,438 119,034 162,240
5208 - Mini Bike 28,428 33,089 12,381 27,698 28,298

City of El Centro
Fiscal Year 2026-27 Proposed Budget
General Fund Revenue and Expenditure Detail

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
5211 - MLK Sports Court 413,773 460,226 489,143 532,444 535,686 5213 - Splash Pad 10,355 15,013 128 - -
5214 - Skate Park 41,431 49,270 46,345 67,644 53,644
5301 - Library - Main 1,130,428 931,670 1,269,608 1,278,415 1,309,312 6201 - Economic Development 616,580 575,015 585,665 664,763 718,676 6202 - Blight Elimination 85,868 67,698 82,459 41,021 73,097 6203 - Valley Center Point 12,083 11,682 - 14,500 12,500 9101 - Transfers Out 70,000 65,226 246,713 110,000 110,000 Total Expenditures $ 35,940,271 33,285,794 $ 40,084,178 $ 49,836,994 $ 45,283,385 $ Excess / (Deficit) of Revenues over
Expenditures 3,610,566 $ 2,441,970 $ 5,019,002 $ 1,432,089 $ - $ Beginning Fund Balance 25,451,143 $ 29,061,709 $ 31,503,679 $ 36,522,681 $ 37,954,770 $ Ending Fund Balance 29,061,709 $ 31,503,679 $ 36,522,681 $ 37,954,770 $ 37,954,770 $ Less - Fund Balance Restricted for:

PARS Retirement Trust (1) 3,892,006 $ 3,892,006 $ 3,892,006 $ 3,892,006 $ 3,892,006 $ Unassigned Fund Balance 25,169,703 $ 27,611,673 $ 32,630,675 $ 34,062,764 $ 34,062,764 $ (1) Interest recognition not in revenue amounts for FY 2024-25 and FY 2025-26 - Actual amount in PARS Trust ~ $4.8 million @ FY 2025-26 Mid-Year.

City of El Centro
General Fund Revenue Detail - FY 2026-27 Proposed Budget General Fund Revenue

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Account Revenue
410101 Secured Property Taxes 3,880,630 $ 4,140,196 $ 4,283,993 $ 4,400,000 $ 4,518,800 $ 410102 Unsecured Property Taxes 361,418 429,393 501,001 513,526 527,391 TOTAL PROPERTY TAXES 4,242,048 $ 4,569,589 $ 4,784,994 $ 4,913,526 $ 5,046,191 $ 420101 Sales Tax 16,658,352 17,444,210 17,826,906 17,800,000 18,147,040 420102 Transient Occupancy Taxes 2,598,662 2,482,326 2,488,913 2,526,247 2,564,141 420103 Franchise Fees - Natrual Gas 94,075 115,216 116,455 117,620 118,796 420104 Franchise Fees - Cable TV 241,179 207,782 230,241 175,000 176,750 420105 Business Licenses 480,855 455,530 560,160 510,000 515,100 420108 Real Property Transfer Tax 95,429 73,224 92,995 75,000 75,000 TOTAL OTHER TAXES 20,168,552 $ 20,778,288 $ 21,315,670 $ 21,203,867 $ 21,596,827 $ 430103 Building Permits 361,693 323,030 258,158 360,000 300,000 430104 Electrical Permits 46,094 44,161 45,972 44,000 44,000 430105 Mechanical Permits 10,868 8,153 12,671 10,000 10,000 430106 Plumbing Permits 15,571 14,290 18,710 15,000 15,000 430108 Grading Permits 5,546 3,998 6,454 5,000 5,000
430109 Oher Building Permits - - - - -
430111 Taxi Stand Permits 1,453 1,125 818 750 750
TOTAL LICENSES & PERMITS 441,225 $ 394,757 $ 342,783 $ 434,750 $ 374,750 $ 440101 Court Fines 32,969 23,906 31,207 25,500 25,500
440102 Parking Fines 13,656 15,303 20,362 14,000 14,000 440103 Vehicle Code Fines 11,019 5,245 6,596 5,500 5,500 TOTAL FINES & FORFEITURES 57,644 $ 44,454 $ 58,165 $ 45,000 $ 45,000 $ 450101 Motor Vehicle In Lieu Prop Tax 5,162,740 5,432,342 5,676,245 5,982,839 6,144,376 450114 POST Reimbursements 34,929 - 50,959 70,000 50,000 450116 Housing Authority 105,324 112,995 114,810 128,985 128,985 450200 Other Agencies - Misc. 558,907 662,192 24,051 25,000 25,000 450200 - ROPS Residuals 1,309,794 736,781 1,558,407 1,691,250 1,736,914 450200 - RDA Passthroughs 181,447 165,256 574,647 393,000 393,000 450200 - Strike Team Reimbursements 26,187 206,771 525,165 400,000 - 450200 - Insurance Reimbursements - - - - -
450205 - ECPD Task Force Reimbursements - - 366,781 387,000 387,000 450207 - ECPD SRO Reimbursements - - 538,330 339,000 339,000 450200 - Opioid Funding 174,824 296,101 799,534 337,958 - 450300 Federal Grants 1,274 - - - -
450400 State Grants 80,044 313,515 362,151 461,438 100,000 TOTAL INTERGOVERNMENTAL 7,348,127 $ 8,213,296 $ 10,591,080 $ 10,216,470 $ 9,304,275 $

City of El Centro
General Fund Revenue Detail - FY 2026-27 Proposed Budget General Fund Revenue

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Account Revenue
460101 Zoning & Variance Fees 93,231 92,591 51,508 80,000 60,000 460103 Plan Checking Fees 111,874 142,759 143,541 125,000 125,000 460105 EIR Fees 62,990 46,109 235,885 70,000 70,000
460106 Library Fees 11,614 16,301 10,951 10,000 10,000
460109 Code Enforcement Citations 28,364 36,698 23,152 17,500 17,500 460110 Animal Shelter Fees 1,884 1,232 1,494 1,000 1,000 460111 Street / Sidewalk Repairs 31,425 12,570 25,140 15,000 15,000 460112 Copying Charges 6,817 11,100 9,815 10,000 10,000 460115 Swimming Pool Fees 216,534 176,295 272,882 270,000 272,700 460116 Recreation Fees 44,386 59,761 81,017 80,000 80,800 460117 Community Center Fees 27,112 34,035 61,171 60,000 60,600 460120 Day Camp Fees 57,785 26,303 50,725 45,000 45,450 460121 NBN Fees 21,971 31,826 29,827 30,000 30,300
460124 Police Department Fees 123,755 61,863 59,294 50,000 50,000 460125 Fire Department Fees 111,502 139,116 162,879 145,000 145,000 460127 Other User Fees 55,329 164,789 28,289 100,000 85,000 460129 Contract Instructors 9,644 12,867 25,268 16,500 16,500 460130 NFL Fees 2,166 - 2,363 2,000 2,000
460131 Referee Fees 3,895 5,550 4,675 4,500 4,500
TOTAL CHARGES FOR SERVICES 1,022,278 $ 1,071,765 $ 1,279,876 $ 1,131,500 $ 1,101,350 $ 470112 Auctions - - 40,767 71,700 -
470121 Interest Earnings 364,620 743,860 1,157,802 850,000 900,000 470113 Other Income 212,314 91,590 307,998 200,000 275,000 470114 Proposition 172 Funding 327,838 335,950 365,174 369,330 369,330 470116 Insurance Recovery - - - - -
470117 Recovery of Expenditures 164,284 38,626 54,288 260 30,000 470118 Solid Waste Expense Rec 739,200 695,458 874,906 707,000 714,070 470120 Contributions 495,000 - - - -
470123 Rents & Royalties 139,246 159,058 166,608 140,000 140,000 470XXX OPEB Trust - Implicit Subsidy / Ret - - - 290,033 310,000 470XXX PARS Retirement Trust - Interest - - - 200,000 250,000 TOTAL OTHER INCOME 2,442,502 $ 2,064,542 $ 2,967,543 $ 2,828,323 $ 2,988,400 $ 490101 Transfers In - Gas Tax 1,138,434 1,210,000 1,263,536 1,263,536 1,340,471 490101 Transfers In - LTA Admin 23,000 23,000 23,000 23,000 23,000 490101 Transfers In - Buena Vista LLD 3,500 3,500 3,500 3,500 3,500 490101 Transfers In - Legacy Ranch LLD 3,500 3,500 3,500 3,500 3,500 490101 Transfers In - Town Center 5,550 5,550 5,550 5,550 5,550 490101 Transfers In - ARPA Interest - - 667,040 - -
490101 Transfers In - Measure P Fund - - 1,796,943 3,000,061 3,047,618 490101 Transfers In - ISF Close-Outs - - - 6,196,500 402,953 TOTAL OPERATING TRANSFERS IN 1,173,984 $ 1,245,550 $ 3,763,069 $ 10,495,647 $ 4,826,592 $ TOTAL GENERAL FUND 36,896,360 $ 38,382,241 $ 45,103,180 $ 51,269,083 $ 45,283,385 $

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1101 - City Council

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 510101 Salaries - Non-Sworn 73,537 $ 59,627 72,002 66,529 66,477 520101 Retirement 16,499 5,461 6,230 5,558 6,388
520101-U CalPERS UAL - 7,790 7,892 8,813 9,544
520103 Social Security - - 162 825 824
520104 Group Health Insurance 64,526 45,476 49,870 15,512 18,790 520105 Worker's Compensation 7,360 5,968 5,947 4,712 4,989 520106 Disability Insurance - - 23 - -
520109 Life Insurance 653 438 413 125 100
520110 Medicare 719 714 806 1,000 964
Total Personnel Services: $ 125,474 163,294 143,345 103,074 108,076 Materials & Services
610103 Telephone 2,290 $ 2,561 3,387 2,900 4,000
610109 Meeting and Travel 28,080 25,410 36,688 30,000 45,000 610110 Mayor's Expense 2,723 11,470 1,849 12,000 10,000 610113 Professional Fees / Other 34 - 795 150 200
610121 Dues & Subscriptions 300 700 460 1,500 1,500
610129 Other Expense 4,280 4,032 15,929 9,000 5,000
620101 Office Supplies 426 332 1,267 1,000 1,200
620103 Printing 231 383 252 500 500
620105 Computer Supplies 345 100 - 350 400
Total Material & Services: $ 44,988 38,709 60,627 57,400 67,800 Capital Projects / Outlay
720101 Office Machines 420 $ - - - -
720109 Computers 553 - - - -
Total Capital Projects / Outlay: $ - 973 - - -
Total 1101 - City Council: 202,976 $ 170,462 203,972 160,474 175,876

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1102 - City Clerk

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 510101 Salaries - Non-Sworn 164,705 $ 194,663 211,955 212,587 225,806 510105 Overtime 1,733 2,146 2,814 2,822 -
520101 Retirement 40,901 18,975 20,257 16,708 21,296
520101-U CalPERS UAL - 22,676 24,050 28,078 30,406
520104 Group Health Insurance 20,091 37,382 45,951 46,908 53,156 520105 Worker's Compensation 16,581 20,734 18,161 18,712 18,282 520106 Disability Insurance 776 960 983 1,142 1,377
520107 Unemployment Insurance 7,537 9,425 10,040 196 -
520109 Life Insurance 377 413 563 522 489
520110 Medicare 2,337 2,701 2,892 3,022 3,274
Total Personnel Services: $ 310,075 255,038 337,666 330,697 354,086 Materials & Services
610103 Telephone 1,261 $ 1,644 839 2,200 1,500
610106 Advertising 5,392 4,799 5,025 6,000 8,000
610107 Books & Periodicals 8,793 1,160 317 16,660 9,500 610109 Meeting and Travel 4,727 6,369 3,643 6,500 8,000 610113 Professional Fees / Other 42,846 46,501 51,914 42,950 51,500 610121 Dues & Subscriptions 2,528 11,413 8,048 8,550 7,000 610123 Training - 1,421 - - -
620101 Office Supplies 2,231 2,197 3,259 3,000 4,900
Total Material & Services: $ 75,504 67,778 73,045 85,860 90,400 Capital Projects / Outlay
720101 Office Machines 576 $ - - 450 -
720102 Furtniture & Fixtures 3,533 - - - -
720109 Computers 305 4,685 - 2,711 -
Total Capital Projects / Outlay: $ 4,685 4,414 - 3,161 - Total 1102 - City Clerk: 327,230 $ 390,264 410,711 419,718 444,486

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1201 - City Manager

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 510101 Salaries - Non-Sworn 182,063 $ 429,231 401,691 471,869 720,709 510103 Salaries - Temporary 6,966 18,892 104,947 - -
510105 Overtime 1,482 1,084 576 - -
520101 Retirement 67,928 38,517 32,106 45,099 69,058
520101-U CalPERS UAL - 50,872 61,094 70,997 76,882
520103 Social Security 142 3,418 14,313 - -
520104 Group Health Insurance 17,291 42,841 39,544 36,017 32,101 520105 Worker's Compensation 20,341 48,299 44,810 41,033 59,285 520106 Disability Insurance 667 1,222 1,142 2,225 4,809 520107 Unemployment Insurance 9,246 21,954 24,768 269 - 520109 Life Insurance 306 326 415 627 1,126
520110 Medicare 2,691 6,190 7,130 6,732 10,450
Total Personnel Services: $ 662,846 309,123 732,536 674,868 974,420 Materials & Services
610103 Telephone 1,849 $ 9,452 6,083 6,500 6,500
610109 Meeting and Travel 6,518 6,373 5,999 5,000 5,000 610113 Professional Fees / Other 223 - 522 40,375 -
610121 Dues & Subscriptions 2,911 2,628 7,254 5,000 10,000 610123 Training 5,338 3,995 6,000 5,000
610129 Other Expense 3,316 7,887 6,914 3,000 3,000
610135 Special Events - - - 7,100 8,500
610139 Community Sponsorship 2,111 7,001 7,411 4,000 4,000 620101 Office Supplies 1,257 2,341 1,697 2,700 2,500
620102 Postage 36 82 50 50 150
620103 Printing 100 709 642 2,100 2,000
620105 Computer Supplies 320 1,498 400 400 400
630106 Office Machines Maintenance 478 490 478 500 500
630107 Communications Equipment - - 1,800 2,000 1,000
630109 Computer Equipment Maintenance 430 1,073 750 750 500 630112 Gasoline & Oil - 4,147 3,115 3,000 3,000
630115 Outside Maintenance - - 725 1,000 1,560
Total Material & Services: $ 49,019 19,549 47,835 89,475 53,610 Capital Projects / Outlay
710106 Other Real Property - $ 2,459 - - -
720106 Field Equipment / Vehicles - 4,936 - 10,500 76,798 720102 Furniture & Fixtures - 6,108 4,100 7,000 -
720109 Computers 2,900 10,635 12,400 - -
Total Capital Projects / Outlay: $ 24,138 2,900 16,500 17,500 76,798 Total 1201 - City Manager: 331,572 $ 736,003 796,871 781,843 1,104,828

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1202 - Public Information Office

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: $ - - - - -
Materials & Services
610113 Professional Fees / Other 13,631 $ 11,889 1,629 2,500 3,302 610115 Professional Fees / Legal 3,000 - 22,000 23,000 23,000 620103 Printing - - - 2,500 832
Total Material & Services: $ 11,889 16,631 23,629 28,000 27,134 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 1202 - Public Information Office: 16,631 $ 11,889 23,629 28,000 27,134

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1301 - Human Resources

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 510101 Salaries - Non-Sworn 286,364 $ 275,889 332,905 428,208 425,159 510103 Salaries - Temporary 6,612 32,299 32,753 654 -
510105 Overtime 292 32,593 1,202 474 -
520101 Retirement 75,621 30,588 33,870 39,895 40,281
520101-U CalPERS UAL - 39,394 40,804 55,841 60,470
520103 Social Security 410 1,478 715 - -
520104 Group Health Insurance 31,336 53,762 80,499 97,287 113,153 520105 Worker's Compensation 31,116 36,411 31,655 37,363 34,581 520106 Disability Insurance 1,278 1,366 1,369 2,144 2,553 520107 Unemployment Insurance 14,144 16,550 17,497 359 - 520109 Life Insurance 418 423 578 690 713
520110 Medicare 4,078 4,716 4,955 6,067 6,165
Total Personnel Services: $ 525,469 451,669 578,802 668,982 683,075 Materials & Services
610103 Telephone 2,627 $ 2,886 3,258 3,000 3,000
610107 Books & Periodicals 549 773 1,150 1,400 2,400
610109 Meeting and Travel 43 - 534 4,500 11,400
610113 Professional Fees / Other 39,139 101,633 153,711 60,000 22,000 610115 Professional Fees / Legal 6,495 6,990 7,295 50,000 58,000 610121 Dues & Subscriptions 807 1,636 773 26,800 29,952 610122 Recruiting 42,171 36,388 38,101 30,000 35,000
610123 Training 3,646 5,086 2,602 3,500 3,500
610129 Other Expense 886 695 598 1,000 1,000
610132 Medical Services 5,014 6,838 7,291 7,650 9,650
610143 Wellness Program 14,194 17,579 22,044 20,000 20,000 620101 Office Supplies 3,620 2,334 3,778 4,500 5,500
620102 Postage 238 466 206 300 300
620103 Printing 691 135 491 500 500
620105 Computer Supplies 919 - - - -
630106 Office Machines Maintenance 922 2,358 2,820 1,200 2,000 Total Material & Services: $ 185,797 121,961 244,652 214,350 204,202 Capital Projects / Outlay
720101 Office Machines 10,933 $ 2,346 - - -
720102 Furniture & Fixtures 2,587 - 8,305 - -
720109 Computers 5,672 7,276 (43) 2,195 -
Total Capital Projects / Outlay: $ 9,622 19,192 8,262 2,195 - Total 1301 - Human Resources: 592,822 $ 720,888 831,716 885,527 887,277

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1302 - Personnel Appeals Board

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: $ - - - - -
Materials & Services
610129 Other Expense - $ - - - -
Total Material & Services: $ - - - - -
Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 1302 - Personnel Appeals Board: - $ - - - -

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1304 - Information Technology

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 510101 Salaries - Non-Sworn 140,568 $ 193,961 235,425 297,430 323,246 510105 Overtime 3,232 2,307 972 1,642 -
520103 Social Security - - 821 - -
520101 Retirement 43,681 18,892 21,268 28,319 30,949
520101-U CalPERS UAL - 25,894 26,316 39,610 42,893
520104 Group Health Insurance 17,039 34,809 35,711 47,566 53,816 520105 Worker's Compensation 13,991 20,445 21,289 26,539 26,569 520106 Disability Insurance 639 916 953 1,590 2,016
520107 Unemployment Insurance 6,360 9,293 11,775 224 -
520109 Life Insurance 196 299 309 466 520
520110 Medicare 2,057 2,702 3,430 4,327 4,687
Total Personnel Services: $ 309,518 227,763 358,269 447,713 484,696 Materials & Services
610103 Telephone 4,439 $ 5,470 5,386 5,000 5,000
610113 Professional Fees / Other 85,615 75,273 100,660 73,000 52,000 610121 Dues & Subscriptions 70,070 90,347 99,886 106,450 45,000 610123 Training 4,490 1,711 1,731 5,000 7,500
610129 Other Expense 132 459 121 1,000 1,500
620101 Office Supplies 1,053 389 713 1,425 1,500
620105 Computer Supplies 2,061 2,784 2,218 3,500 3,500
630107 Comm. Equipment Maintenance 40,543 57,400 63,740 70,672 36,376 630109 Computer Equipment Maintenance 85,486 49,319 54,414 65,000 62,500 Total Material & Services: $ 283,152 293,889 328,869 331,047 214,876 Capital Projects / Outlay
720102 Furniture & Fixtures - $ - 2,894 - -
720109 Computers - 4,167 - - -
Total Capital Projects / Outlay: $ 4,167 - 2,894 - -
Total 1304 - Information Technology: 521,652 $ 596,837 690,032 778,760 699,572

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1401 - City Attorney

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 510101 Salaries - Non-Sworn 26,939 $ 14,058 $ 25,423 $ 26,978 $ 27,137 $ 510105 Overtime 1,482 669 - - -
520101 Retirement 6,156 1,368 2,454 2,545 2,579
520101-U CalPERS UAL - 3,344 3,044 3,598 3,896
520104 Group Health Insurance 4,235 2,106 4,438 4,460 4,697 520105 Worker's Compensation 2,907 1,512 2,242 2,378 2,214 520106 Disability Insurance 147 69 141 152 162
520107 Unemployment Insurance 1,321 687 1,240 25 -
520109 Life Insurance 49 22 46 50 56
520110 Medicare 409 211 361 388 393
Total Personnel Services: $ 24,046 43,645 39,389 40,574 41,134 Materials & Services
610103 Telephone 800 $ 927 1,165 1,000 1,000
610107 Books & Periodicals 475 554 627 650 700
610109 Meeting & Travel - - - 400 400
610116 Professional Fees / Legal 443,655 448,143 398,739 400,000 500,000 610121 Dues & Subscriptions 2,608 2,732 2,713 3,200 3,875 610129 Other Expense 500 182 1,247 1,500 1,000
620101 Office Supplies 319 305 396 400 400
620102 Postage 36 130 113 130 130
620103 Printing 150 322 754 900 600
630106 Office Machines Maintenance 1,155 314 - 1,200 500 Total Material & Services: $ 453,609 449,698 405,754 409,380 508,605 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 1401 - City Attorney 493,343 $ 477,655 445,143 449,954 549,739

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1501 - Finance

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 510101 Salaries - Non-Sworn 434,738 $ 418,384 $ 451,883 $ 522,805 $ 682,796 $ 510103 Salaries - Temporary 19,874 34,392 10,754 12,639 - 510105 Overtime 13,350 13,857 12,523 2,003 -
520101 Retirement 113,056 43,342 36,495 50,356 65,098
520101-U CalPERS UAL - 58,014 69,236 80,502 87,175
520103 Social Security 775 959 667 - -
520104 Group Health Insurance 41,843 46,910 61,671 74,748 99,444 520105 Worker's Compensation 47,706 48,728 35,770 47,838 55,885 520106 Disability Insurance 1,982 1,663 1,542 2,909 4,266 520107 Unemployment Insurance 21,685 22,149 19,778 389 - 520109 Life Insurance 680 575 584 904 1,177
520110 Medicare 5,405 6,487 6,506 7,664 9,901
Total Personnel Services: $ 695,460 701,094 707,409 802,757 1,005,742 Materials & Services
610103 Telephone 2,021 $ 3,921 3,613 3,500 3,500
610107 Books & Periodicals 545 - - 500 500
610109 Meeting & Travel - 1,014 2,099 5,000 6,000
610113 Professional Fees / Other 9,877 482 133,007 100,000 118,000 610121 Dues & Subscriptions 990 555 607 1,500 1,500
610123 Training - 1,482 1,164 3,000 8,000
610128 Auditing 34,510 36,000 82,752 65,000 50,000
610129 Other Expense 2,884 1,664 7,535 2,500 4,500
620101 Office Supplies 12,527 9,243 6,863 10,000 7,000
620102 Postage 332 562 510 600 600
620103 Printing 7,084 8,338 8,078 8,000 8,500
Total Material & Services: $ 63,261 70,770 246,228 199,600 208,100 Capital Projects / Outlay
720109 Computers 7,666 $ 14,422 16,521 4,306 -
Total Capital Projects / Outlay: $ 14,422 7,666 16,521 4,306 - Total 1501 - Finance: 779,530 $ 773,143 970,158 1,006,663 1,213,842

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1502 - Data Processing

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: $ - - - - -
Materials & Services
610114 Professional Fees (D) - $ - - 3,000 3,000
620105 Computer Supplies 5,164 3,981 4,461 4,000 4,500
Total Material & Services: $ 3,981 5,164 4,461 7,000 7,500 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 1502 - Data Processing 5,164 $ 3,981 4,461 7,000 7,500

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1801 - Facility Maintenance

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 510101 Salaries - Non-Sworn 328,342 $ 355,176 $ 386,962 $ 453,456 $ 545,380 $ 510105 Overtime 9,994 16,016 14,620 12,304 10,000
520101 Retirement 88,849 34,429 36,714 42,908 52,411
520101-U CalPERS UAL - 48,006 54,532 66,782 72,318
520104 Group Health Insurance 66,367 64,392 60,151 57,253 66,930 520105 Worker's Compensation 34,260 37,517 33,166 40,201 44,994 520106 Disability Insurance 1,784 1,946 1,985 2,660 3,496 520107 Unemployment Insurance 15,573 17,053 18,339 389 - 520109 Life Insurance 653 609 620 896 1,081
520110 Medicare 4,620 5,149 5,575 6,667 8,207
Total Personnel Services: $ 580,293 550,442 612,664 683,516 804,817 Materials & Services
610103 Telephone 2,004 $ 2,837 3,222 3,500 3,500
610109 Meeting & Travel 681 893 1,670 2,000 2,000
610123 Training - 1,354 228 400 400
610125 Uniform Rental 4,431 4,245 7,290 6,000 6,000
620101 Office Supplies 1,426 1,697 1,897 1,900 1,900
620112 Protective Clothing 3,506 2,982 3,999 4,000 5,000 620128 Janitorial Supplies 11,867 7,971 12,523 12,000 12,000 620130 Maintenance Supplies 6,861 5,945 9,839 10,000 10,000 620131 Painting Supplies 72 211 188 300 300
620140 Small Tools 2,985 1,772 1,898 2,000 2,000
630101 Building Maintenance 164,383 76,949 70,907 74,700 20,000 630106 Office Machines Maintenance 592 591 841 1,000 1,000 630107 Comm. Equipment Maintenance 3,420 4,658 3,540 4,000 4,000 630112 Gasoline & Oil 13,483 15,982 12,593 15,000 15,000 630115 Outside Maintenance 127 293 191 300 300
630116 Motor Vehicle Expense 7,697 12,165 8,442 8,442 10,000 Total Material & Services: $ 140,545 223,535 139,268 145,542 93,400 Capital Projects / Outlay
710106 Other Real Property - $ - - 9,300 -
720102 Furniture & Fixtures - - - - -
720105 Portable Shop Equipment - 6,035 - - -
720109 Computers 2,923 - - - -
Total Capital Projects / Outlay: $ 6,035 2,923 - 9,300 - Total 1801 - Facility Maintenance: 776,900 $ 726,873 751,932 838,358 898,217

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1802 - Incubator Buildings

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: $ - - - - -
Materials & Services
610101 Electricity - $ 559 527 4,000 4,000
610104 Water 6,469 7,266 6,528 8,600 8,600
610129 Other Expense 963 129 150 1,000 1,300
630101 Building Maintenance 9,318 14,561 12,315 12,000 12,000 Total Material & Services: $ 22,515 16,750 19,520 25,600 25,900 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 1202 - Public Information Office: 16,750 $ 22,515 19,520 25,600 25,900

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1901 - Non-Departmental

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 520107 Unemployment Insurance - $ - - 25,000 25,000
520XXX Retiree Health Costs - - - 200,000 200,000
520XXX Labor Placeholder - - - 1,200,000 361,082
Total Personnel Services: $ - - - 1,425,000 586,082
Materials & Services
610101 Electricity 85,006 $ 82,669 $ 52,682 $ 90,000 $ 92,700 $ 610102 Natural Gas 3,588 538 180 618 600
610103 Telephone 7,726 9,579 11,883 12,000 12,000
610106 Advertising 188 - 587 400 1,300
610113 Professional Fees / Other 77,085 273,407 903,782 250,000 150,000 610116 Professional Fees / Legal - - 4,708 - -
610121 Dues & Subscriptions 21,200 23,101 24,335 25,000 146,500 610126 Chamber of Commerce 6,000 - 4,500 6,000 6,000
610127 Housing Authority 62,434 66,699 67,771 75,584 75,000 610129 Other Expnese 188,141 230,787 486,862 500,000 40,000 610142 Sales Tax Rebate 141,817 115,576 109,165 9,800 - 620101 Office Supplies 121 - - - -
620102 Postage 20,639 14,100 15,000 15,000 18,000
620103 Printing 12,982 5,554 10,611 11,500 10,000
630106 Office Machines Maintenance 2,833 1,754 1,987 2,000 2,000 640101 Property Insurance 255,515 334,048 384,126 457,513 235,815 640102 Liability Insurance 1,012,158 1,194,263 1,582,618 1,918,347 1,782,444 640112 Bank Charges 64,213 67,290 72,719 70,000 70,000
640119 Election Expense 27,538 446 28,658 - 30,000
XXXXX Payment to ECRMC - - - 6,500,000 -
Total Material & Services: $ 2,419,811 1,989,184 3,762,174 9,943,762 2,672,359 Capital Projects / Outlay
710106 Other Real Property - $ - - - -
720102 Furniture & Fixtures 3,473 - - - -
730101 Passenger Vehicles 3,298 - - - -
Total Capital Projects / Outlay: $ - 6,771 - - -
Total 1901 - Non-Departmental: 1,995,955 $ 2,419,811 3,762,174 11,368,762 3,258,441

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 1902 - Service Credits

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Vacancy Savings FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 XXXXXX Vacancy Savings - Miscellaneous - $ - $ - $ (271,653) $ (625,346) $ XXXXXX Vacancy Savings - Police - - - (155,604) (235,273) XXXXXX Vacancy Savings - Fire - - - (97,089) (107,741)
Total Vacancy Savings: $ - - - (524,346) (968,360)
Overhead Transfers
810101 Overhead - Water Fund (1,148,480) $ (1,290,959) (1,493,269) (1,408,894) (1,154,797) 610104 Overhead - Sewer Fund (1,016,874) (1,123,337) (1,562,185) (1,468,274) (1,201,795) Total Overhead Transfers: $ (2,414,296) (2,165,354) (3,055,454) (2,877,168) (2,356,592) Total 1902 - Service Credits: (2,165,354) $ (2,414,296) (3,055,454) (3,401,514) (3,324,952)

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 2101 - Police Services

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 579,229 $ 606,053 $ 704,665 $ 757,329 $ 1,003,819 $ 510102 Salaries - Sworn 3,688,613 4,039,397 4,500,042 5,211,007 5,596,089 510103 Salaries - Temporary 31,163 30,023 85,450 2,043 - 510XXX Labor Placeholder - Corporals - - - - 61,777
510105 Overtime 697,549 793,823 816,688 861,991 650,000 520101 Retirement 2,412,682 993,952 976,507 1,101,516 1,204,034 520101-U CalPERS UAL - 1,505,141 1,927,984 2,164,862 2,372,052 520103 Social Security 2,151 - 1,591 60 -
520104 Group Health Insurance 606,293 685,860 759,378 887,960 1,032,141 520105 Worker's Compensation 441,825 489,895 449,320 509,709 544,493 520106 Disability Insurance 18,706 20,208 21,044 28,715 38,390 520107 Unemployment Insurance 200,498 222,396 248,098 5,144 - 520109 Life Insurance 5,714 5,976 7,612 8,785 9,747
520110 Medicare 69,588 76,499 90,559 98,170 105,124
Total Personnel Services: $ 9,469,223 8,754,011 10,588,938 11,637,291 12,617,666 Materials & Services
610101 Electricity 65,918 $ 79,320 64,584 130,000 160,000 610102 Natural Gas 2,028 1,182 1,048 2,400 2,500
610103 Telephone 78,905 76,593 88,417 90,000 90,000
610106 Advertising 6,276 7,662 4,820 10,000 12,000
610109 Meeting & Travel 1,482 16,970 2,080 2,400 5,000
610113 Professional Fees / Other 68,685 92,696 164,606 107,000 109,140 610114 Professional Fees / D 84,948 85,600 82,113 75,000 76,500 610120 Police Investigations 2,480 3,553 3,050 4,000 4,000 610121 Dues and Subscriptions 6,030 4,137 6,739 6,605 6,500 610123 Training - 5,003 595 - -
610124 Uniform Allowance 69,894 78,133 86,253 82,600 82,600 610129 Other Expense 16,702 17,738 26,624 17,500 17,500 610133 Crime Prevention 5,695 5,900 6,233 5,900 5,900
610141 Explorer Program 21,299 16,824 19,438 20,000 20,000 620101 Office Supplies 9,374 16,026 10,864 15,000 15,000 620102 Postage 3,677 3,460 4,743 5,000 5,000
620103 Printing 6,044 5,596 5,125 29,000 6,000
620105 Computer Supplies 6,884 10,372 12,407 12,000 12,000 620107 Photo & Video Supplies 2,392 - 1,231 1,500 1,500 620108 Flares / Batteries / Film 31 186 6,410 1,000 1,000 620110 Ammunition & Range Supplies 31,479 45,858 39,726 40,000 40,000 620112 Protective Clothing - - - 100 2,000
620114 Other Safety Supplies 19,472 11,687 22,880 13,000 13,000 620128 Janitorial Supplies 6,333 3,232 7,417 14,000 14,000 620140 Small Tools - - 300 300
620144 K-9 Supplies 67,625 29,909 30,811 35,000 35,000
620146 Reserve Volunteer Program - - 15,000 15,000 15,000 630101 Building Maintenance 21,811 33,625 25,556 25,000 25,000 630106 Office Machines Maintenance 4,846 5,307 2,353 8,000 8,000 630107 Comm. Equipment Maintenance 9,911 9,349 11,024 12,000 12,000 630109 Computer Equipment Maintenance 23,567 - 97 5,000 3,500 630112 Gasoline & Oil 187,881 182,100 143,813 190,000 190,000

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 2101 - Police Services

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
630115 Outside Maintenance 11,068 14,357 45,976 10,000 10,000 630116 Motor Vehicle Expense 112,662 178,074 123,581 123,581 130,000 640112 Bank Charges - 2,600 1,250 1,250 -
Total Material & Services: $ 1,043,049 955,399 1,066,864 1,109,136 1,129,940 Capital Projects / Outlay
710106 Other Real Property - $ - - - -
720101 Office Machines 31,911 21,075 576 - -
720108 Safety Equipment 23,003 22,140 - - -
720109 Computers - 77,841 - - -
730103 Public Safety Vehicles - - - - -
Total Capital Projects / Outlay: $ 121,056 54,914 576 - - Total 2101 - Police Services: 9,764,324 $ 10,633,328 11,656,378 12,746,427 13,747,606

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 2102 - Communications

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 510101 Salaries - Non-Sworn 541,984 $ 577,351 $ 611,015 $ 657,778 $ 843,663 $ 510103 Salaries - Temporary 3,950 - 11,225 20,885 -
510105 Overtime 153,144 138,901 188,473 183,150 155,000 520101 Retirement 144,233 62,813 62,515 60,378 80,596
520101-U CalPERS UAL - 73,938 79,378 87,440 155,577
520104 Group Health Insurance 103,715 118,213 116,950 143,668 179,495 520105 Worker's Compensation 59,585 63,222 53,512 55,647 69,602 520106 Disability Insurance 2,899 3,089 2,953 3,383 5,085 520107 Unemployment Insurance 27,084 28,738 29,586 547 - 520109 Life Insurance 1,074 1,018 966 1,078 1,344
520110 Medicare 9,713 9,915 11,219 12,237 14,481
Total Personnel Services: $ 1,077,198 1,047,381 1,167,792 1,226,191 1,504,843 Materials & Services
610103 Telephone 3,301 $ 5,711 4,476 5,500 5,500
610107 Books & Periodicals - - - 750 750
610113 Professional Fees / Other 21,237 60,242 50,238 58,600 58,600 610123 Training 13,711 13,659 20,471 20,000 20,000
610124 Uniform Allowance 3,900 5,000 4,500 5,500 5,500
610129 Other Expense 86,629 94,144 1,160 2,000 2,000
620101 Office Supplies 1,652 647 163 1,000 1,000
630101 Building Maintenance 174 4,934 - 1,000 1,000
630106 Office Machines Maintenance - - - 1,000 -
630107 Comm. Equipment Maintenance 53,667 51,565 62,849 63,000 36,500 Total Material & Services: $ 235,902 184,271 143,857 158,350 130,850 Capital Projects / Outlay
720111 Communication Equipment 20,000 $ - - - -
Total Capital Projects / Outlay: $ - 20,000 - - -
Total 2102 - Communications: 1,251,652 $ 1,313,100 1,311,649 1,384,541 1,635,693

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 2103 - Animal Control

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 510101 Salaries - Non-Sworn 78,313 $ 54,789 $ 66,627 $ 80,116 $ 115,076 $ 510105 Overtime 17,023 24,758 25,435 20,542 5,000
520101 Retirement 21,625 5,751 6,582 7,673 10,886
520101-U CalPERS UAL - 11,148 11,666 13,877 15,027
520104 Group Health Insurance 19,666 15,625 22,576 30,532 25,631 520105 Worker's Compensation 8,558 6,027 5,930 7,210 9,494 520106 Disability Insurance 462 324 377 476 713
520107 Unemployment Insurance 3,890 2,652 3,282 52 -
520109 Life Insurance 173 99 117 163 224
520110 Medicare 1,288 1,079 1,210 1,400 1,741
Total Personnel Services: $ 122,252 150,998 143,802 162,041 183,792 Materials & Services
610121 Dues & Subscriptions 100 $ - - 200 200
610123 Training 410 - 3,784 2,000 2,000
610124 Uniform Allowance 1,530 1,350 997 1,800 1,800
610129 Other Expense 4,827 8,723 14,436 15,000 15,000
620103 Printing - - 1,027 1,000 1,000
620114 Other Safety Supplies - - 693 900 900
630101 Building Maintenance 18 485 - 1,500 1,500
630112 Gasoline & Oil 6,014 4,149 2,596 5,500 5,500
630115 Outside Maintenance - - 1,303 1,900 1,900
630116 Motor Vehicle Expense 8,189 12,945 8,983 8,983 10,000 Total Material & Services: $ 27,652 21,088 33,819 38,783 39,800 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 2103 - Animal Control: 172,086 $ 149,904 177,621 200,824 223,592

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 2105 - POST

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: $ - - - - -
Materials & Services
610123 Training 92,097 $ 90,915 114,036 115,000 116,725 Total Material & Services: $ 90,915 92,097 114,036 115,000 116,725 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 2105 - POST: 92,097 $ 90,915 114,036 115,000 116,725

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 2301 - Fire Services

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 142,671 $ 148,911 $ 143,771 $ 152,954 $ 191,153 $ 510102 Salaries - Sworn 3,165,734 3,098,577 3,561,115 3,884,126 4,331,181 510105 Overtime 875,648 1,079,090 1,169,912 1,128,358 600,000 520101 Retirement 1,977,954 773,664 825,701 877,737 952,122 520101-U CalPERS UAL - 1,227,024 1,452,314 1,669,515 1,830,518 520104 Group Health Insurance 417,978 429,958 522,112 566,472 630,457 520105 Worker's Compensation 355,910 350,349 332,382 359,797 373,093 520106 Disability Insurance 8,091 8,194 8,977 16,555 24,756 520107 Unemployment Insurance 161,777 159,250 183,813 3,725 - 520109 Life Insurance 4,509 3,430 3,657 4,749 5,693
520110 Medicare 57,999 57,829 70,863 73,677 74,274
Total Personnel Services: $ 7,336,276 7,168,271 8,274,617 8,737,665 9,013,247 Materials & Services
610101 Electricity 65,859 $ 79,103 73,557 100,000 100,000 610102 Natural Gas 6,354 4,880 6,316 6,000 6,500
610103 Telephone 26,010 29,062 32,395 30,000 30,000
610107 Books & Periodicals - - - 475 475
610109 Meeting & Travel 780 531 1,241 950 -
610111 Equipment Rental - 849 300 200 200
610113 Professional Fees / Other 37,413 148,066 78,103 54,952 78,600 610121 Dues and Subscriptions 4,677 4,996 4,515 5,000 3,000 610123 Training 558 3,819 761 475 -
610124 Uniform Allowance 45,862 57,261 63,578 61,500 61,500 610129 Other Expense 8,475 9,061 16,704 12,000 16,200
620101 Office Supplies 2,430 2,215 1,122 2,500 3,300
620102 Postage 398 718 313 650 650
620103 Printing 869 288 758 760 1,000
620104 Blueprinting & Drafting - 219 - 95 95
620105 Computer Supplies 1,071 1,395 2,109 2,500 3,300
620106 Lab Supplies - - - 95 95
620107 Photo & Video Supplies 139 328 41 95 95
620108 Flares / Batteries / Film 113 310 180 1,000 1,500 620111 Paramedic Supplies - 2,361 - 95 -
620112 Protective Clothing 28,342 41,902 43,360 48,000 55,200 620114 Other Safety Supplies 372 304 731 2,000 2,240
620128 Janitorial Supplies 10,517 10,654 8,929 9,000 9,000 620129 Laundry Service & Maintenance 6,619 6,789 8,847 6,500 10,400 620130 Maintenance Supplies 457 711 803 950 950
620135 Other Supplies 1,002 1,989 819 1,200 -
620140 Small Tools 175 35 - 95 1,000
630101 Building Maintenance 89,834 38,406 72,020 55,000 60,200 630103 Ground / Landscaping 380 498 - 500 500
630106 Office Machines Maintenance 1,434 1,205 1,993 2,000 2,000 630107 Comm. Equipment Maintenance 43,232 38,370 29,313 43,000 50,000 630108 Field / Shop Equipment Maintenance 13,788 19,377 5,358 15,500 20,500 630109 Computer Equipment Maintenance 113 418 640 1,000 1,000 630110 Breathing Apparatus 13,751 12,772 18,719 19,000 19,000 630112 Gasoline & Oil 79,562 64,840 68,753 75,000 75,000

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 2301 - Fire Services

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
630113 Tires & Batteries 12,872 10,993 18,569 21,000 23,000 630114 Parts 4,466 6,005 2,238 6,000 6,000
630115 Outside Maintenance 114,492 82,407 144,216 100,000 100,000 630116 Motor Vehicle Expense 15,307 24,195 16,791 16,791 20,000 Total Material & Services: $ 707,332 637,723 724,092 701,878 762,500 Capital Projects / Outlay
710105 Buildings - $ 32,005 5,777 - -
710106 Other Real Property 4,245 23,939 - - -
720101 Office Machines 40,825 - - 96,000 -
720102 Furniture & Fixtures - 2,273 - - -
720106 Field Equipment 17,307 - - - -
720109 Computers - 7,929 - - -
Total Capital Projects / Outlay: $ 66,146 62,377 5,777 96,000 - Total 2301 - Fire Services: 7,868,371 $ 8,109,754 9,004,486 9,535,543 9,775,747

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 2303 - Prevention

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: $ - - - - -
Materials & Services
610107 Books & Periodicals - $ 2,240 $ - $ 5,317 $ 5,317 $ 610109 Meeting & Travel - - 114 95 95
610121 Dues & Subscriptions 2,202 2,472 600 4,191 4,491 610123 Training - 3,409 3,466 3,000 5,500
610129 Other Expense 5,857 7,124 15,151 8,000 8,000
620101 Office Supplies 1,564 88 538 800 -
620103 Printing 974 287 216 475 -
620105 Computer Supplies 330 271 521 475 -
620107 Photo & Video Supplies 95 48 67 95 95
630106 Office Machines Maintenance - - - - -
Total Material & Services: $ 15,939 11,022 20,673 22,448 23,498 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 2303 - Prevention: 11,022 $ 15,939 20,673 22,448 23,498

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 2304 - Emergency Medic

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: $ - - - - -
Materials & Services
610111 Equipment Rental 2,939 $ 2,040 $ 3,440 $ 3,350 $ 3,350 $ 610113 Professional Fees / Other 2,597 1,000 2,047 3,650 3,650 610121 Dues & Subscriptions 5,255 5,117 3,641 5,428 5,480 610123 Training - 2,037 1,859 5,000 6,000
610129 Other Expense 232 - 243 95 -
620103 Printing - 237 - 95 -
620106 Lab Supplies - - - 95 300
620108 Flares / Batteries / Film 1,127 2,074 759 1,000 1,000 620109 First Aid Supplies 1,852 2,567 2,404 3,000 7,000 620111 Paramedic Supplies 38,657 37,783 44,993 48,000 48,000 620114 Other Safety Supplies 1,763 424 796 475 475
630108 Field / Shop Equipment Maintenance 12,314 9,312 9,339 10,000 10,000 Total Material & Services: $ 62,591 66,736 69,521 80,188 85,255 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 2304 - Emergency Medic: 66,736 $ 62,591 69,521 80,188 85,255

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 2305 - Training

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: $ - - - - -
Materials & Services
610107 Books & Periodicals 53 $ - $ - $ 950 $ 1,150 $
610121 Dues & Subscriptions - 250 - 660 660
610123 Training 16,508 16,809 29,268 25,000 27,950
620102 Computer Supplies 188 - - 240 240
620107 Photo & Video Supplies 475 30 500 475 475
Total Material & Services: $ 17,089 17,224 29,768 27,325 30,475 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 2305 - Training: 17,224 $ 17,089 29,768 27,325 30,475

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 2306 - Hazardous Materials

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: $ - - - - -
Materials & Services
610107 Books & Periodicals - $ - $ - $ 200 $ - $
610123 Training 407 1,336 2,063 1,900 -
610132 Medical Services 10,200 19,850 2,762 20,000 40,000 620105 Computer Supplies 85 - 224 100 -
620106 Lab Supplies - - - 200 -
620112 Protective Clothing - - - 200 -
620114 Other Safety Supplies - - - 240 -
630111 Other Facility Maintenance 31,876 - - 200 -
Total Material & Services: $ 21,186 42,568 5,049 23,040 40,000 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 2306 - Hazardous Materials: 42,568 $ 21,186 5,049 23,040 40,000

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 3101 - Public Works Administration

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 66,536 $ 77,383 $ 84,146 $ 83,412 $ 90,820 $ 510105 Overtime 277 90 - - 500
520101 Retirement 17,334 7,760 8,130 7,961 8,672
520101-U CalPERS UAL - 9,082 9,880 11,104 12,024
520104 Group Health Insurance 9,505 13,026 13,612 15,506 18,297 520105 Worker's Compensation 7,056 8,390 7,382 7,455 7,445 520106 Disability Insurance 287 349 347 430 541
520107 Unemployment Insurance 3,208 3,814 4,081 79 -
520109 Life Insurance 96 106 120 127 129
520110 Medicare 939 1,083 1,176 1,186 1,324
Total Personnel Services: 121,083 105,238 128,874 127,260 139,752 Materials & Services
610103 Telephone 3,616 4,170 5,231 5,000 5,000
610106 Advertising - 1 601 1,000 1,300
610108 Auto Reimbursement 50 11 18 100 100
610109 Meeting & Travel 1,400 869 2,288 1,500 2,000
610113 Professional Fees / Other 292 233 366 600 600
610121 Dues & Subscriptions 390 221 1,879 1,500 1,500
610123 Training 593 459 712 1,000 1,000
610129 Other Expense 33,935 32,880 1,228 1,500 1,500
620101 Office Supplies 1,598 1,420 976 1,900 1,900
620102 Postage - - - - -
620103 Printing 105 111 286 700 700
620105 Computer Supplies 182 444 1,528 1,500 1,500
620108 Flares / Batteries / Film - - - - -
620109 First Aid Supplies - - - 100 100
620114 Other Safety Supplies 100 100 100 100 100
620128 Janitorial Supplies - 8 1,414 2,000 2,000
630101 Building Maintenance - - 786 1,000 1,000
630107 Comm. Equipment Maintenance 180 273 118 300 300
630109 Computer Equipment Maintenance 200 - 166 200 200 630112 Gasoline & Oil - - 111 500 500
630XXX City Facilities Utilities - - - - 550,000
Total Material & Services: 41,200 42,641 17,808 20,500 571,300

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 3101 - Public Works Administration

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
Capital Projects / Outlay
720101 Office Mahcines 705 - 86 - -
720102 Furniture & Fixtures 347 132 277 2,000 -
720109 Computers 974 191 - - -
760005 AB 939 / SB 1383 Grants - - - 50,000 50,000
Total Capital Projects / Outlay: 323 2,026 363 52,000 50,000 Total 3101 - Public Works Administration: 149,905 162,606 147,045 199,760 761,052

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 3201 - Streets Maintenance

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 421,836 $ 491,770 $ 528,338 $ 520,404 $ 565,852 $ 510103 Salaries - Temporary - 372 - - -
510105 Overtime 45,777 46,129 65,093 62,184 40,000
510107 Overtime - Signal Lights - - - - -
520101 Retirement 120,188 47,699 47,845 47,495 54,378
520101-U CalPERS UAL - 65,810 69,956 79,190 85,754
520103 Social Security - 23 - - -
520104 Group Health Insurance 91,699 102,477 98,069 99,812 146,968 520105 Worker's Compensation 44,068 51,984 43,345 44,405 46,683 520106 Disability Insurance 2,367 2,753 2,677 2,948 3,566 520107 Unemployment Insurance 19,125 23,282 23,958 472 - 520109 Life Insurance 776 839 834 968 1,120
520110 Medicare 6,344 7,356 8,173 8,258 8,785
Total Personnel Services: $ 840,494 752,180 888,288 866,136 953,106 Materials & Services
610101 Electricity 6,236 $ 7,053 6,785 7,500 7,500
610103 Telephone 3,798 4,405 4,601 4,500 4,500
610107 Books & Periodicals - - - - -
610109 Meeting & Travel 753 179 1,000 1,500 1,500
610111 Equipment Rental 1,425 2,084 - 670 670
610113 Professional Fees / Other 31,741 24,626 21,541 30,000 30,000 610121 Dues & Subscriptions 49 388 (144) - -
610123 Training 327 1,155 - 1,500 1,500
610125 Uniform Rental 2,229 3,186 3,592 3,500 3,500
610129 Other Expense 14,839 4,178 5,575 6,000 6,000
620101 Office Supplies 1,798 1,733 1,097 2,000 2,000
620103 Printing 368 157 190 500 500
620105 Computer Supplies 472 150 - 475 475
620108 Flares / Batteries / Film 245 46 - - -
620109 First Aid Supplies 548 227 122 450 450
620112 Protective Clothing 4,269 5,981 6,000 7,000 7,000 620114 Other Safety Supplies 814 3,611 2,028 4,000 4,000 620119 Traffic Paint 10,970 7,410 18,053 15,000 15,000
620120 Street Construction 82,878 54,802 60,480 70,000 70,000 620121 Traffic Sign - HDW 24,498 14,303 36,135 25,000 30,000 620126 Traffic Signals 21,361 (9,629) 17,715 30,000 30,000 620128 Janitorial Supplies 891 2,402 549 1,000 1,000
620140 Small Tools 9,904 6,554 6,789 8,000 8,000
630101 Building Maintenance 1,050 726 1,156 1,000 1,500 630106 Office Machines Maintenance - 20 - - -
630107 Comm. Equipment Maintenance 3,612 5,462 4,602 4,000 4,000 630108 Field / Shop Maintenance 1,014 1,393 1,743 1,500 1,500 630109 Computer Equipment Maintenance - - 147 500 500

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 3201 - Streets Maintenance

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
630112 Gasoline & Oil 37,454 37,548 29,260 35,000 35,000 630115 Outside Maintenance 405 83 2,136 1,000 1,000
630116 Motor Vehicle Expense 85,461 135,081 93,744 93,744 100,000 Total Material & Services: $ 315,314 349,409 324,896 355,339 367,095 Capital Projects / Outlay
720109 Computers - $ 5,286 - - -
730104 Heavy Equipment - - 65,892
Total Capital Projects / Outlay: $ 5,286 - 65,892 - -
Total 3201 - Streets Maintenance: 1,101,589 $ 1,161,094 1,279,076 1,221,475 1,320,201

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 3203 - Street Lighting

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: $ - - - - -
Materials & Services
610101 Electricity 421,914 $ 431,040 $ 341,651 $ 412,000 $ 412,000 $ Total Material & Services: $ 431,040 421,914 341,651 412,000 412,000 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 3203 - Street Lighting: 421,914 $ 431,040 341,651 412,000 412,000

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 3901 - IVRMA

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: $ - - - - -
Materials & Services
610129 Other Expense 83,077 $ 95,778 $ 57,647 $ 60,000 $ 60,000 $ Total Material & Services: $ 95,778 83,077 57,647 60,000 60,000 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 3901 - IVRMA: 83,077 $ 95,778 57,647 60,000 60,000

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 4101 - Building Regulation

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 386,402 $ 425,605 $ 473,337 $ 565,580 $ 648,022 $ 510103 Salaries - Temporary - - - - -
510105 Overtime 5,373 7,764 4,581 5,000 5,000
520101 Retirement 100,699 42,643 46,060 54,167 62,102
520101-U CalPERS UAL - 55,976 63,426 75,517 81,777
520103 Social Security - - - - -
520104 Group Health Insurance 63,362 64,515 69,571 92,950 92,164 520105 Worker's Compensation 41,608 46,084 41,913 50,615 53,313 520106 Disability Insurance 1,879 2,049 2,156 3,117 4,068 520107 Unemployment Insurance 18,912 20,947 23,177 510 - 520109 Life Insurance 637 645 812 1,090 1,159
520110 Medicare 5,267 5,847 6,412 7,981 9,469
Total Personnel Services: $ 672,075 624,139 731,445 856,527 957,074 Materials & Services
610103 Telephone 3,054 $ 5,147 6,267 6,000 4,500
610107 Books & Periodicals 1,572 (142) 2,336 2,000 2,000 610109 Meeting & Travel 2,300 1,163 7,167 7,500 9,000
610113 Professional Fees / Other 36,892 31,994 66,854 40,000 40,000 610121 Dues & Subscriptions 2,760 5,572 1,963 2,800 2,000 610123 Training 4,772 8,206 5,296 5,000 5,000
610124 Uniform Allowance 210 300 750 1,500 1,800
610129 Other Expense 4,097 6,527 9,971 4,000 5,000
620101 Office Supplies 5,356 4,719 5,268 5,000 5,000
620102 Postage 4,346 593 105 1,000 500
620103 Printing 1,369 683 1,712 1,000 1,000
620105 Computer Supplies 76 779 - 750 750
620112 Protective Clothing 873 714 2,086 2,000 2,000
620114 Other Safety Supplies 100 - 394 400 400
620140 Small Tools - 262 889 500 500
630106 Office Machine Maintennace - 470 1,295 1,100 1,500 630107 Comm. Equipment Maintenance 1,112 1,633 1,870 1,600 1,600 630112 Gasoline & Oil 5,639 7,364 6,260 6,500 6,500
630116 Motor Vehicle Expense 7,992 12,633 8,766 8,766 10,000 Total Material & Services: $ 88,617 82,520 129,249 97,416 99,050 Capital Projects / Outlay
720101 Office Machines - $ 4,362 - - -
720102 Furniture & Fixtures 5,571 - - - -
720109 Computers 5,306 8,862 - - -
720111 Communication Equipment 3,902 3,134 - - -
730102 Trucks - 39,810 (167) - -
Total Capital Projects / Outlay: $ 56,168 14,779 (167) - - Total 4101 - Building Regulation: 721,438 $ 816,860 860,527 953,943 1,056,124

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 4301 - Engineering

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 278,905 $ 251,694 $ 221,197 $ 241,404 $ 284,643 $ 510103 Salaries - Temporary 15,660 - - - -
510105 Overtime - 446 213 500 500
520101 Retirement 68,021 25,006 21,374 23,077 27,237
520101-U CalPERS UAL - 34,954 35,500 35,172 38,088
520103 Social Security - - - - -
520104 Group Health Insurance 36,973 38,086 32,293 39,118 50,063 520105 Worker's Compensation 29,189 22,876 15,360 19,550 23,382 520106 Disability Insurance 1,222 1,154 998 1,278 1,636 520107 Unemployment Insurance 14,131 12,436 10,804 197 - 520109 Life Insurance 452 369 341 478 609
520110 Medicare 4,092 3,535 3,103 3,449 4,135
Total Personnel Services: $ 390,556 448,645 341,183 364,223 430,293 Materials & Services
610103 Telephone 1,246 $ 1,250 2,303 2,000 2,000
610107 Books & Periodicals 163 637 320 750 750
610108 Auto Reimbursement - - - 200 200
610109 Meeting & Travel 922 2,044 812 3,200 3,200
610113 Professional Fees / Other 6,815 17,732 7,767 28,500 21,000 610121 Dues & Subscriptions 180 180 106 1,000 1,500
610123 Training 1,965 1,993 958 2,500 2,500
610129 Other Expense 2,170 3,452 2,936 3,400 3,400
620101 Office Supplies 2,131 2,881 2,880 4,000 4,000
620102 Postage - 14 800 200 1,000
620103 Printing 317 1,190 1,849 1,500 1,500
620105 Computer Supplies 248 868 798 1,000 1,000
620114 Other Safety Supplies 1,271 1,098 1,877 2,000 2,000 620140 Small Tools 64 185 1,386 1,500 1,500
630106 Office Machines Maintenance 4,667 4,618 596 2,600 2,600 630107 Comm. Equipment Maintenance 1,368 1,897 1,416 1,800 1,800 630112 Gasoline & Oil 1,672 1,606 1,106 1,600 1,600
630116 Motor Vehicle Expense 4,826 7,629 5,294 5,294 5,000 Total Material & Services: $ 49,274 30,025 33,204 63,044 56,550 Capital Projects / Outlay
720101 Office Machines - $ 4,362 - 8,000 22,700
720109 Computers - 2,912 - - -
Total Capital Projects / Outlay: $ 7,274 - - 8,000 22,700 Total 4301 - Engineering: 478,670 $ 447,104 374,387 435,267 509,543

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 4401 - Planning

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 172,673 $ 236,799 $ 251,688 $ 252,380 $ 294,417 $ 510105 Overtime 1,814 376 480 2,000 2,000
520101 Retirement 54,214 23,682 24,413 24,080 28,120
520101-U CalPERS UAL - 29,024 31,214 36,493 39,518
520104 Group Health Insurance 16,795 32,057 35,289 35,749 60,656 520105 Worker's Compensation 17,928 25,729 22,179 22,438 24,141 520106 Disability Insurance 808 1,192 1,172 1,361 1,813 520107 Unemployment Insurance 8,150 11,695 12,260 185 - 520109 Life Insurance 304 406 464 481 520
520110 Medicare 2,462 3,308 3,444 3,543 4,298
Total Personnel Services: $ 364,268 275,148 382,603 378,710 455,483 Materials & Services
610103 Telephone 1,735 $ 1,345 1,810 1,900 1,900
610106 Advertising 8,085 8,356 7,694 8,500 8,500
610109 Meeting & Travel 2,907 1,624 3,691 3,900 4,000
610113 Professional Fees / Other 69,763 207,428 179,021 200,000 200,000 610121 Dues & Subscriptions 1,253 1,749 3,107 3,160 7,000 610123 Training 620 2,250 2,139 2,000 2,900
610129 Other Expense 535 1,417 7,998 1,420 1,420
620101 Office Supplies 4,078 2,701 2,558 3,000 3,000
620103 Printing 174 275 703 760 760
Total Material & Services: $ 227,145 89,150 208,721 224,640 229,480 Capital Projects / Outlay
720101 Office Machines - $ 14,997 - - -
720102 Furniture & Fixtures 9,020 - - - -
720109 Computers - 5,441 - - -
760006 Heart of El Centro Revitlztn Grant - - - 246,131 - Total Capital Projects / Outlay: $ 20,438 9,020 - 246,131 - Total 4401 - Planning: 373,318 $ 611,851 591,324 849,481 684,963

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 4402 - Planning EIRs

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
Total Personnel Services: - - - - -
Materials & Services
610113 Professional Fees / Other 183,605 61,486 87,886 70,000 70,000 Total Material & Services: 61,486 183,605 87,886 70,000 70,000 Capital Projects / Outlay
Total Capital Projects / Outlay: - - - - -
Total 4402 - Planning EIRs: 183,605 61,486 87,886 70,000 70,000

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5101 - Parks

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 386,987 $ 449,428 $ 472,858 $ 556,821 $ 708,957 $ 510103 Salaries - Temporary 47,706 42,565 67,421 27,234 25,000 510105 Overtime 10,346 21,752 26,044 27,953 15,000
520101 Retirement 109,644 46,753 48,303 52,967 68,039
520101-U CalPERS UAL - 56,202 61,900 81,803 88,584
520103 Social Security 1,160 3,094 6,156 1,602 1,550
520104 Group Health Insurance 63,255 77,095 84,161 108,033 146,149 520105 Worker's Compensation 45,580 52,437 46,927 50,744 58,410 520106 Disability Insurance 2,061 2,456 2,428 3,268 4,400 520107 Unemployment Insurance 20,756 23,835 25,942 463 - 520109 Life Insurance 705 786 805 1,172 1,467
520110 Medicare 6,163 7,175 7,955 8,733 10,860
Total Personnel Services: $ 783,578 694,363 850,900 920,793 1,128,416 Materials & Services
610101 Electricity 59,975 $ 74,651 151,054 112,000 110,000 610103 Telephone 5,309 5,664 6,884 7,000 7,000
610106 Advertising 869 - 2,786 3,000 3,000
610109 Meeting & Travel 5,799 2,412 2,554 5,000 5,000
610111 Equipment Rental 10,727 12,991 12,570 15,000 15,000 610113 Professional Fees / Other 489,381 568,684 624,986 760,000 760,000 610121 Dues & Subscriptions 1,300 1,535 1,090 2,000 2,000 610123 Training 3,635 434 405 2,000 2,000
610125 Uniform Rental 1,962 2,052 2,501 2,500 2,800
610129 Other Expense 634 1,187 1,596 2,000 2,500
620101 Office Supplies 477 1,118 859 1,200 1,200
620108 Flares / Batteries / Film 236 177 437 500 500
620109 First Aid Supplies - 176 - 300 300
620112 Protective Clothing 4,153 4,265 3,908 4,500 6,000 620115 Athletic Field Supplies 4,616 8,945 9,682 15,000 15,000 620116 Playground Supplies - 3,944 - 5,000 10,000
620123 Irrigation & Sprinklers 39,832 49,600 67,049 60,000 65,000 620124 Trees / Plants / Grass 13,414 16,615 35,437 25,000 25,000 620125 Chemicals / Fertilizer 6,697 11,703 6,218 15,000 15,000 620128 Janitorial Supplies 5,840 8,165 16,000 10,000 15,000 620130 Maintenance Supplies 17,201 21,661 17,188 23,000 23,000 620131 Painting Supplies 3,608 7,175 4,640 6,000 6,000
620132 Construction Materials 14,035 10,234 15,582 20,000 20,000 620140 Small Tools 1,709 4,377 4,254 4,500 4,700
630101 Building Maintenance 3,671 2,001 3,536 3,800 3,800 630105 Other Maintenance 4,795 2,737 3,508 5,000 5,000
630107 Comm. Equipment Maintenance 2,659 2,394 1,950 3,000 3,000 630108 Field / Shop Maintenance 2,982 5,224 16,026 6,000 8,000 630112 Gasoline & Oil 33,064 37,637 32,610 34,000 34,000

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5101 - Parks

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
630115 Outside Maintenance 26,757 19,620 21,705 25,000 25,000 630116 Motor Vehicle Expense 29,966 47,364 32,870 32,870 35,000 Total Material & Services: $ 934,742 795,303 1,099,885 1,210,170 1,229,800 Capital Projects / Outlay
710106 Other Real Property 267,905 $ 212,046 99,103 - - 720106 Field Equipment 12,882 - - - -
730102 Trucks 46,218 - - - -
Total Capital Projects / Outlay: $ 212,046 327,005 99,103 - - Total 5101 - Parks: 1,816,671 $ 1,930,366 2,049,888 2,130,963 2,358,216

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5201 - Recreation

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 153,250 $ 144,016 $ 141,550 $ 189,653 $ 210,251 $ 510103 Salaries - Temporary 97,063 119,867 122,785 67,172 85,000 510105 Overtime 10,241 9,934 11,943 15,269 10,000
520101 Retirement 39,270 19,349 19,217 18,850 20,113
520101-U CalPERS UAL - 19,446 19,236 23,797 25,770
520103 Social Security 4,241 4,445 3,975 3,704 5,270
520104 Group Health Insurance 25,563 38,471 43,642 51,228 58,326 520105 Worker's Compensation 27,038 28,664 23,460 18,959 17,267 520106 Disability Insurance 752 718 667 1,074 1,305
520107 Unemployment Insurance 12,328 13,029 12,968 318 - 520109 Life Insurance 289 241 254 359 339
520110 Medicare 3,072 3,389 3,799 3,835 4,426
Total Personnel Services: $ 401,569 373,107 403,496 394,218 438,067 Materials & Services
610101 Electricity 78,494 $ 77,530 54,214 65,000 65,000 610103 Telephone 1,801 2,183 2,679 2,500 2,500
610108 Auto Reimbursement - - - 300 300
610109 Meeting & Travel 3,515 3,302 4,706 6,000 6,000
610113 Professional Fees / Other 12,000 12,949 19,670 20,000 39,700 610121 Dues & Subscriptions 1,901 2,541 1,855 3,000 3,040 610123 Training 1,512 433 135 2,000 2,000
610125 Uniform Rental 486 1,138 1,034 1,000 1,000
610129 Other Expense 5,297 5,285 8,566 8,000 8,000
620101 Office Supplies 2,521 1,986 2,888 2,500 2,500
620102 Postage 15 - - 300 300
620103 Printing 6,982 6,450 6,894 7,000 7,000
620105 Computer Supplies 339 636 1,606 1,000 1,000
620109 First Aid Supplies - 184 216 500 500
620112 Protective Clothing 189 195 636 1,000 1,000
620115 Athletic Field Supplies 4,010 5,841 5,555 6,000 8,000 620128 Janitorial Supplies 1,930 1,763 2,389 3,000 3,000 620130 Maintenance Supplies 1,504 3,571 1,986 2,000 2,000 620131 Painting Supplies 358 908 501 1,000 1,000
630101 Building Maintenance 227 1,500 1,603 2,000 2,000 630107 Comm. Equipment Maintenance 1,710 1,984 1,864 2,100 3,600 630112 Gasoline & Oil 11,202 10,262 6,768 11,000 11,000 630115 Outside Maintenance 769 1,000 810 1,000 1,000
630116 Motor Vehicle Expense 3,210 5,058 3,510 3,510 5,000 Total Material & Services: $ 146,699 139,972 130,085 151,710 176,440 Capital Projects / Outlay
720102 Furniture & Fixtures - $ - 1,386 - -
750020 Golf Carts (Parks) - - - 2,400 -
760002 First 5 Grant - - - 30,000 -
Total Capital Projects / Outlay: $ - - 1,386 32,400 -
Total 5201 - Recreation: 513,079 $ 548,268 534,967 578,328 614,507

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5202 - Community Center

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 68,497 $ 61,080 $ 47,491 $ 117,046 $ 135,919 $ 510103 Salaries - Temporary 71,270 46,014 27,180 7,114 10,000 510105 Overtime 2,817 4,756 2,517 4,000 4,000
520101 Retirement 22,665 10,789 5,130 11,341 13,062
520101-U CalPERS UAL - 8,410 7,596 15,418 16,696
520103 Social Security 112 - 1,381 - 620
520104 Group Health Insurance 11,561 14,666 13,740 30,087 34,678 520105 Worker's Compensation 15,265 11,630 6,662 10,646 11,256 520106 Disability Insurance 343 299 227 693 851
520107 Unemployment Insurance 6,939 5,287 3,686 92 -
520109 Life Insurance 129 98 81 258 300
520110 Medicare 1,442 1,131 1,047 1,800 2,174
Total Personnel Services: $ 164,160 201,040 116,738 198,495 229,556 Materials & Services
610101 Electricity 60,842 $ 66,639 56,916 65,000 65,000 610102 Natural Gas 2,227 889 786 1,200 1,200
610103 Telephone 5,098 5,024 3,031 6,000 6,000
610109 Meeting & Travel 1,244 476 285 2,000 2,000
610113 Professional Fees / Other 33,023 31,059 33,610 44,102 29,800 610121 Dues & Subscriptions 76 432 211 750 750
610123 Training 615 - - 800 800
610125 Uniform Rental 569 276 106 - -
610129 Other Expense 3,574 4,171 5,183 5,000 7,200
620101 Office Supplies 2,098 2,694 3,339 3,500 3,500
620102 Postage - - - 50 50
620105 Computer Supplies 258 1,416 1,874 1,000 1,000
620112 Protective Clothing 63 205 157 500 500
620115 Athletic Field Supplies 2,546 1,317 3,589 4,000 4,000 620122 Grounds Landscaping - - - 200 200
620123 Irrigation & Sprinklers 81 - - - 300
620124 Trees / Plants / Grass - - 173 300 300
620128 Janitorial Supplies 6,050 6,111 6,429 6,000 6,000 620130 Maintenance Supplies 477 1,070 953 1,500 1,500
620131 Painting Supplies 100 481 95 1,000 1,000
620140 Small Tools - - - 500 500
630101 Building Maintenance 2,929 4,156 22,200 5,000 5,000 630102 Furniture / Fixtures Maintenance - 1,898 - 500 500 630106 Office Machines Maintenance - - - 100 100
630112 Gasoline & Oil 1,307 1,005 3,172 2,000 2,000

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5202 - Community Center

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
630115 Outside Maintenance 24 549 - 500 500
630116 Motor Vehicle Expense 2,277 3,600 2,498 2,498 -
640112 Bnnk Charges - - 1,407 1,400 650
Total Material & Services: $ 133,468 125,478 146,014 155,400 140,350 Capital Projects / Outlay
710106 Other Real Property 15,579 $ - - - -
720101 Office Machines 7,075 13,218 5,779 - -
720109 Computers - 2,656 - - -
Total Capital Projects / Outlay: $ 15,874 22,654 5,779 - - Total 5202 - Community Center: 349,172 $ 313,502 268,531 353,895 369,906

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5203 - PO Pavillion

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn - $ 616 $ - $ - $ - $
510103 Salaries - Temporary 690 - 5,222 18,000 18,000
510105 Overtime - - - - -
520101 Retirement 31 38 - 20 20
520101-U CalPERS UAL - - - - -
520103 Social Security 21 15 324 1,116 1,116
520104 Group Health Insurance 11 60 2 25 25
520105 Worker's Compensation 76 68 470 2,000 2,000
520106 Disability Insurance - - - 25 25
520107 Unemployment Insurance 35 31 261 - -
520109 Life Insurance - - - - -
520110 Medicare 10 9 76 261 261
Total Personnel Services: $ 837 874 6,355 21,447 21,447 Materials & Services
610101 Electricity 20,442 $ 25,166 11,182 28,000 28,000 610102 Natural Gas 163 166 209 250 250
610103 Telephone 193 255 436 500 500
610113 Professional Fees / Other 15,000 14,245 220,622 15,000 51,600 610129 Other Expense 742 4,782 7,339 6,000 7,500
620101 Office Supplies 181 - - 1,000 1,000
620103 Printing - - - 1,000 1,000
620105 Computer Supplies - - - 500 500
620115 Athletic Field Supplies 4,029 - 109 1,000 1,000
620122 Grounds Landscaping - - - 500 500
620123 Irrigation & Sprinklers 135 89 - 300 300
620124 Trees / Plants / Grass - - - 300 300
620128 Janitorial Supplies 2,941 1,900 1,120 2,500 2,500 630101 Building Maintenance 3,738 3,901 3,914 3,500 300 Total Material & Services: $ 50,504 47,564 244,931 60,350 95,250 Capital Projects / Outlay
710106 Other Real Property - $ - - 16,000 -
Total Capital Projects / Outlay: $ - - - 16,000 -
Total 5203 - PO Pavillion: 48,438 $ 51,341 251,286 97,797 116,697

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5204 - Youth Center

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 4,940 $ 38,515 $ 49,886 $ 102,963 $ 127,105 $ 510103 Salaries - Temporary 60,409 45,244 83,504 57,209 45,000 510105 Overtime - 1,224 1,895 1,797 1,000
520101 Retirement 7,231 4,492 5,846 9,928 12,215
520101-U CalPERS UAL - 4,798 7,508 14,166 15,340
520103 Social Security (FICA) 3,098 2,436 4,591 3,471 2,790 520104 Group Health Insurance 1,639 9,076 10,078 14,861 18,460 520105 Worker's Compensation 7,188 9,213 12,010 12,197 10,486 520106 Disability Insurance 31 245 308 628 729
520107 Unemployment Insurance 3,268 4,188 6,482 467 -
520109 Life Insurance 9 89 105 251 280
520110 Medicare 947 1,221 1,944 2,317 2,510
Total Personnel Services: $ 120,741 88,760 184,157 220,255 235,915 Materials & Services
610101 Electricity 35,780 $ 42,035 44,193 50,000 50,000 610106 Advertising 515 - 908 1,000 1,000
610109 Meeting & Travel - 2,293 3,541 2,500 3,500
610111 Equipment Rental 450 450 983 1,200 2,000
610113 Professional Fees / Other 6,018 10,196 17,232 16,208 12,558 610121 Dues & Subscriptions 689 890 271 1,095 1,150
610123 Training 250 250 423 1,000 1,000
610129 Other Expenses - 15 660 1,000 1,000
620101 Office Supplies 430 336 542 700 700
620103 Printing 1,556 1,656 1,688 1,500 1,500
620105 Computer Supplies 436 475 463 475 475
620108 Flares / Batteries / Film 150 119 150 150 150
620109 First Aid Supplies 160 338 421 350 350
620115 Athletic Field Supplies 2,757 4,732 3,880 4,000 4,000 620128 Janitorial Supplies 2,078 1,703 612 2,500 2,500
620130 Maintenance Supplies 930 908 1,149 1,000 1,000
620131 Painting Supplies 444 48 420 500 500
630101 Building Maintenance 7,913 6,456 9,610 9,000 9,000 630106 Office Machines Maintenance - - - - -
630107 Communications Eqpt Mtc - - - 1,520 1,520
630112 Gasoline & Oil 969 850 697 1,000 1,000
640112 Bank Charges - - 1,875 1,900 1,250
Total Material & Services: $ 73,750 61,525 89,718 98,598 96,153 Capital Projects / Outlay
710105 Buildings - $ 5,147 - - -
720101 Office Machines 7,273 - 1,324 - -
720111 Computer Equipment - 2,387 10,094 - -
Total Capital Projects / Outlay: $ 7,534 7,273 11,418 - - Total 5204 - Youth Center: 157,558 $ 202,025 285,293 318,853 332,068

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5205 - Adult Center

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 39,375 $ 52,607 $ 34,432 $ 107,180 $ 157,879 $ 510103 Salaries - Temporary 26,200 27,192 32,904 6,461 10,000 510105 Overtime 814 2,904 1,040 2,134 2,000
520101 Retirement 11,874 10,924 6,505 10,418 15,172
520101-U CalPERS UAL - - 6,814 17,263 18,694
520103 Social Security (FICA) 12 - - - 620
520104 Group Health Insurance 21,424 27,953 20,244 14,704 18,790 520105 Worker's Compensation 7,213 8,580 5,825 9,756 13,025 520106 Disability Insurance 245 301 185 631 991
520107 Unemployment Insurance 3,279 3,900 3,216 30 -
520109 Life Insurance 93 87 53 105 34
520110 Medicare 872 1,092 908 1,662 2,463
Total Personnel Services: $ 135,540 111,401 112,126 170,344 239,668 Materials & Services
610101 Electricity 933 $ 1,609 757 1,000 1,000
610102 Natrual Gas 519 326 277 500 500
610103 Telephone 1,167 1,279 907 1,400 1,400
610106 Advertising 1,200 270 1,043 1,500 2,000
610109 Meeting & Travel 1,993 2,107 2,019 2,000 2,000
610113 Professional Fees / Other 17,992 19,407 29,366 25,000 27,412 610121 Dues & Subscriptions 227 579 1,214 1,200 1,200
610123 Training 775 150 - 1,000 1,500
610129 Other Expense 7,951 5,068 15,462 17,000 17,000
620101 Office Supplies 1,044 877 1,544 1,300 1,300
620102 Postage 11 - - 100 100
620103 Printing 748 890 982 2,000 2,000
620105 Computer Supplies (130) 455 - 500 1,000
620109 First Aid Supplies - 108 168 100 100
620115 Athletic Field Supplies 2,586 3,052 6,174 4,000 4,000 620124 Trees / Plants/ Grass - - 403 300 300
620128 Janitorial Supplies 1,985 2,500 2,237 3,500 3,500 620129 Laundry Service & Supply 276 977 862 700 700
620130 Maintenance Supplies 345 612 357 1,000 1,000
620131 Painting Supplies 95 385 263 500 500
630101 Building Maintenance 3,548 3,225 347 3,000 3,000 630102 Furniture & Fixtures - 4,757 18 300 300
Total Material & Services: $ 48,633 43,265 64,400 67,900 71,812 Capital Projects / Outlay
720109 Computers - $ 25,000 5,779 - -
Total Capital Projects / Outlay: $ 25,000 - 5,779 - -
Total 5205 - Adult Center: 154,666 $ 209,173 182,305 238,244 311,480

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5206 - Aquatic Park

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 249,659 $ 278,885 $ 301,421 $ 371,526 $ 522,599 $ 510103 Salaries - Temporary 338,254 439,521 573,365 394,029 310,000 510105 Overtime 8,408 6,243 7,563 5,858 5,000
520101 Retirement 70,287 34,031 47,354 45,006 50,222
520101-U CalPERS UAL - 33,790 34,922 60,264 65,260
520103 Social Security (FICA) 15,548 22,276 27,075 25,768 19,220 520104 Group Health Insurance 40,407 38,829 48,457 67,260 72,607 520105 Worker's Compensation 64,022 76,294 81,779 66,770 43,115 520106 Disability Insurance 1,269 1,071 1,286 2,778 3,347 520107 Unemployment Insurance 28,665 34,085 44,835 1,526 - 520109 Life Insurance 545 454 483 941 1,059
520110 Medicare 8,506 10,292 13,142 11,662 12,145
Total Personnel Services: $ 975,771 825,570 1,181,682 1,053,388 1,104,574 Materials & Services
610101 Electricity 66,463 $ 82,190 76,850 80,000 80,000 610102 Natrual Gas 79,489 42,689 58,227 35,000 60,000
610103 Telephone 6,833 5,982 2,994 6,000 3,500
610106 Advertising 20,615 17,204 17,684 20,000 5,000
610109 Meeting & Travel 6,172 5,772 14,084 11,000 5,000 610113 Professional Fees / Other 46,155 84,665 71,646 73,000 91,550 610121 Dues & Subscriptions 6,017 4,828 10,383 9,500 11,000 610123 Training 7,305 5,163 8,136 8,000 9,500
610125 Uniform Rental 1,318 1,469 1,948 1,500 3,500
610129 Other Expense 17,000 21,413 28,149 25,000 25,000 620101 Office Supplies 5,500 5,599 4,358 6,500 6,500
620103 Printing 2,533 2,651 3,539 4,000 4,000
620105 Computer Supplies - 674 - 600 600
620106 Lab Supplies 4,550 697 34 2,000 2,000
620109 First Aid Supplies 3,000 1,247 2,458 3,000 3,000 620112 Protective Clothing 3,956 6,408 10,742 8,000 8,000 620114 Other Safety Supplies 5,439 2,203 3,415 4,000 4,000 620115 Athletic Field Supplies 1,831 5,002 6,212 5,000 - 620128 Janitorial Supplies 6,361 6,088 4,572 7,000 8,000 620130 Maintenance Supplies 5,748 3,121 4,264 3,000 3,000 620131 Painting Supplies - - - 2,000 2,000
620133 Swimming Pool Supplies 33,032 29,240 76,980 60,000 70,000 620136 Treatment Chemicals 113,478 96,135 117,695 140,000 140,000 630101 Building Maintenance 1,527 - 3,067 1,500 2,000
630107 Comm. Equipment Maintenance 1,124 730 448 1,000 1,000 630112 Gasoline & Oil - 967 829 1,000 1,000
630115 Outside Maintenance 2,664 1,906 2,233 3,000 3,000 640112 Bank Charges - - 2,810 3,000 -
Total Material & Services: $ 434,043 448,110 533,757 523,600 552,150

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5206 - Aquatic Park

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Capital Projects / Outlay
720102 Furniture & Fixtures - $ 4,498 - - -
720109 Computers - 1,386 - - -
Total Capital Projects / Outlay: $ 5,884 - - - -
Total 5206 - Aquatic Park: 1,273,680 $ 1,415,698 1,715,439 1,576,988 1,656,724

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5207 - Day Camp

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510103 Salaries - Temporary 49,261 $ 20,129 $ 51,405 $ 77,976 $ 94,944 $ 510105 Overtime 476 205 516 1,404 -
520101 Retirement 1,233 1,508 1,640 7,494 9,124
520101-U CalPERS UAL - - - - -
520103 Social Security (FICA) 2,222 319 2,185 - -
520104 Group Health Insurance 579 142 30 12,880 34,635
520105 Worker's Compensation 5,419 2,214 4,630 7,017 7,833 520106 Disability Insurance - - - 478 603
520107 Unemployment Insurance 2,463 1,006 2,568 54 -
520109 Life Insurance - - - 188 224
520110 Medicare 721 295 753 1,143 1,377
Total Personnel Services: $ 25,818 62,374 63,727 108,634 148,740 Materials & Services
610129 Other Expense 2,500 $ (2,926) 9,126 3,000 7,000
620115 Athletic Field Supplies 4,000 410 5,251 5,000 5,000 640112 Bank Charges - - 2,334 2,400 1,500
Total Material & Services: $ (2,516) 6,500 16,711 10,400 13,500 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 5207 - Day Camp: 68,874 $ 23,302 80,438 119,034 162,240

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5208 - Mini Bike

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510103 Salaries - Temporary 5,015 $ 5,432 $ 8,346 $ 15,000 $ 15,000 $ 510105 Overtime - - - - -
520101 Retirement 265 - - - -
520101-U CalPERS UAL - - - - -
520103 Social Security (FICA) 129 337 517 930 930
520104 Group Health Insurance 40 46 21 - -
520105 Worker's Compensation 552 598 765 - -
520106 Disability Insurance - - - - -
520107 Unemployment Insurance 251 272 344 - -
520109 Life Insurance - - - - -
520110 Medicare 72 78 121 218 218
Total Personnel Services: $ 6,763 6,324 10,114 16,148 16,148 Materials & Services
610109 Meeting & Travel - $ - - 500 500
610113 Professional Fees / Other 494 472 303 1,000 1,600 610121 Dues & Subscriptions 2,074 440 330 1,700 1,700
610123 Training 84 - - 1,000 1,000
610129 Other Expense 4,716 6,002 1,634 3,000 3,000
620101 Office Supplies 600 - - 200 200
620103 Printing 300 - - 300 300
620105 Computer Supplies 249 - - - -
620109 First Aid Supplies 100 - - 150 150
620112 Protective Clothing 1,289 1,307 - 1,500 1,500
620115 Athletic Field Supplies 16,772 12,961 - 1,500 1,500 620140 Small Tools 87 183 - 200 200
630112 Gasoline & Oil - 300 - 500 500
Total Material & Services: $ 21,665 26,765 2,267 11,550 12,150 Capital Projects / Outlay
720102 Furniture & Fixtures - $ - - - -
720109 Computers - - - - -
Total Capital Projects / Outlay: $ - - - - -
Total 5208 - Mini Bike: 33,089 $ 28,428 12,381 27,698 28,298

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5211 - MLK Sports Court

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 61,542 $ 63,029 $ 76,419 $ 126,782 $ 137,456 $ 510103 Salaries - Temporary 212,255 179,159 201,858 164,939 165,000 510105 Overtime 5,682 3,256 3,964 7,245 2,000
520101 Retirement 26,639 21,019 17,201 14,675 13,210
520101-U CalPERS UAL - - 10,188 16,680 9,374
520103 Social Security (FICA) 4,802 4,453 6,438 8,656 10,230 520104 Group Health Insurance 11,276 10,401 10,458 17,033 18,790 520105 Worker's Compensation 29,916 26,583 25,086 18,511 11,340 520106 Disability Insurance 331 337 384 757 862
520107 Unemployment Insurance 13,598 12,066 13,516 - -
520109 Life Insurance 97 89 106 252 280
520110 Medicare 4,016 3,515 4,058 4,288 4,415
Total Personnel Services: $ 323,907 370,154 369,676 379,818 372,957 Materials & Services
610101 Electricity 54,279 $ 54,606 62,696 65,000 65,000 610102 Natrual Gas 593 339 211 500 500
610103 Telephone 1,635 1,814 2,130 2,000 2,000
610106 Advertising 150 25 150 250 250
610109 Meeting & Travel 4,378 2,128 2,056 3,000 3,000
610113 Professional Fees / Other 7,598 4,554 14,579 53,000 61,074 610121 Dues & Subscriptions 984 836 867 1,251 1,400
610123 Training 255 247 423 250 250
610125 Uniform Rental 731 301 553 300 520
610129 Other Expense 2,031 1,868 2,284 3,000 3,000
620101 Office Supplies 1,399 1,147 1,538 1,500 1,500
620102 Postage 90 - 112 100 100
620105 Computer Supplies 536 515 895 1,000 1,000
620112 Protective Clothing 535 343 906 400 400
620115 Athletic Field Supplies 7,400 6,750 6,384 5,500 7,000 620122 Grounds Landscaping - 1,985 81 2,000 2,000
620123 Irrigation & Sprinklers 5 - 1,414 700 700
620124 Trees / Plants / Grass Seed 98 35 - 100 100
620128 Janitorial Supplies 4,187 2,524 4,797 4,000 5,000 620130 Maintenance Supplies 825 837 991 1,000 1,000
620131 Painting Supplies - 438 501 500 500
630101 Building Maintenance 1,721 3,101 2,679 3,000 3,000 630102 Furniture / Fixtures Maintenance 487 1,004 475 500 500 630107 Office Machines Maintenance - - - 475 475
630112 Gasoline / Oil 89 137 - 300 300
630115 Outside Maintenance 66 - 4,080 1,500 1,500
640112 Bank Charges - - 1,429 1,500 660
Total Material & Services: $ 85,534 90,072 112,231 152,626 162,729

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5211 - MLK Sports Court

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Capital Projects / Outlay
710105 Buildings - $ 4,332 7,236 - -
Total Capital Projects / Outlay: $ 4,332 - 7,236 - -
Total 5211 - MLK Sports Court: 460,226 $ 413,773 489,143 532,444 535,686

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5213 - Splash Pad

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
Total Personnel Services: $ - - - - -
Materials & Services
610113 Professional Fees / Other 10,818 $ 3,119 $ 128 - - 610123 Training - - - - -
610129 Other Expense 4,047 160 - - -
620130 Maintenance Supplies 148 - - - -
Total Material & Services: $ 3,279 15,013 128 - -
Capital Projects / Outlay
720102 Furniture & Fixtures - $ 7,076 - - -
720107 Parks & Recreation Equipment - - - - -
Total Capital Projects / Outlay: $ 7,076 - - - -
Total 5213 - Splash Pad: 15,013 $ 10,355 128 - -

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5214 - Skate Park

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510103 Salaries - Temporary 1,864 $ - $ 1,400 $ 4,500 $ 4,500 $ 510105 Overtime 630 - 758 - -
520101 Retirement 112 - 50 - -
520101-U CalPERS UAL - - - - -
520103 Social Security (FICA) 39 - 60 279 279
520104 Group Health Insurance 117 - - - -
520105 Worker's Compensation 205 - 126 - -
520106 Disability Insurance - - - - -
520107 Unemployment Insurance 93 - 70 - -
520109 Life Insurance - - - - -
520110 Medicare 36 - 31 65 65
Total Personnel Services: $ - 3,096 2,495 4,844 4,844
Materials & Services
610101 Electricity 6,371 $ 7,486 5,659 6,500 6,500
610113 Professional Fees / Other 37,433 31,524 32,084 50,000 35,000 620115 Athletic Field Supplies 1,155 1,023 2,443 1,000 2,000 620123 Irrigation & Sprinklers 128 300 250 300 300
620130 Minatenence Supplies 1,087 1,098 3,414 5,000 5,000 Total Material & Services: $ 41,431 46,174 43,850 62,800 48,800 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 5214 - Skate Park: 49,270 $ 41,431 46,345 67,644 53,644

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 5301 - Library

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 190,856 $ 421,532 $ 452,777 $ 574,294 $ 658,017 $ 510103 Salaries - Temporary 106,108 69,434 145,290 21,907 6,000 510105 Overtime 239 - - - -
520101 Retirement 90,883 48,612 52,793 56,262 62,889
520101-U CalPERS UAL - 34,106 58,054 82,434 89,267
520103 Social Security (FICA) 226 409 3,532 249 372
520104 Group Health Insurance 32,338 61,768 54,301 63,369 83,897 520105 Worker's Compensation 32,322 53,601 53,281 53,053 53,989 520106 Disability Insurance 1,070 2,214 2,282 3,289 4,112 520107 Unemployment Insurance 14,692 24,365 29,459 552 - 520109 Life Insurance 418 857 949 1,253 1,341
520110 Medicare 3,583 6,925 8,457 8,235 9,628
Total Personnel Services: $ 723,823 472,735 861,175 864,897 969,512 Materials & Services
610101 Electricity 51,079 $ 67,228 50,895 70,000 60,000 610102 Natural Gas 5,382 2,312 6,148 7,200 3,000
610103 Telephone 20,832 13,022 11,096 13,000 9,000
610106 Advertising 156 2,141 - 3,000 -
610107 Books & Periodicals 36,413 47,813 55,001 75,000 60,000 610108 Auto Reimbursement - - - - -
610109 Meeting & Travel 310 3,161 4,975 5,000 8,000
610113 Professional Fees / Other 191,297 114,955 101,673 105,750 85,200 610121 Dues & Subscriptions 43,825 43,062 46,231 55,768 57,000 610123 Training 1,000 2,020 2,000 2,700 3,000
610129 Other Expense 24,104 29,012 84,800 16,300 2,000
620101 Office Supplies 26,782 26,053 19,932 30,700 20,000 620102 Postage 1,120 1,236 527 1,500 1,000
620103 Printing 1,382 2,486 2,225 4,000 5,500
620105 Computer Supplies 2,019 331 - 400 400
620107 Photo & Video Supplies - - - - -
620128 Janitorial Supplies 4,481 4,632 6,011 7,500 7,500 620130 Maintenance Supplies 1,014 128 749 1,200 1,200
630101 Building Maintenance 4,646 15,635 13,482 12,000 12,000 630106 Office Machines Maintenance 2,021 8,515 2,688 2,500 2,500 640112 Bank Charges 3,685 10,900 - - 2,500
Total Material & Services: $ 394,642 421,548 408,433 413,518 339,800 Capital Projects / Outlay
720102 Furniture & Fixtures - $ 5,643 - - -
720109 Computers - 6,320 - - -
730101 Passenger Vehicle 37,387 - - - -
Total Capital Projects / Outlay: $ 11,963 37,387 - - -
Total 5301 - Library: 931,670 $ 1,130,428 1,269,608 1,278,415 1,309,312

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 6201 - Economic Development

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510101 Salaries - Non-Sworn 302,191 $ 313,452 $ 286,201 $ 331,603 $ 375,288 $ 510103 Salaries - Temporary - - 10,820 4,632 -
510105 Overtime 1,013 220 1,996 179 -
520101 Retirement 82,769 31,068 22,280 31,408 35,788
520101-U CalPERS UAL - 44,950 46,392 51,484 55,752
520103 Social Security (FICA) - - 671 287 -
520104 Group Health Insurance 41,837 51,698 50,177 61,287 76,487 520105 Worker's Compensation 32,226 33,828 25,283 29,959 30,724 520106 Disability Insurance 1,299 1,460 1,085 1,730 2,325 520107 Unemployment Insurance 14,671 15,376 13,963 317 - 520109 Life Insurance 519 457 474 588 720
520110 Medicare 4,057 4,190 3,990 4,724 5,442
Total Personnel Services: $ 496,699 480,582 463,332 518,198 582,526 Materials & Services
610101 Electricity 17,115 $ 21,070 19,430 22,000 22,000 610103 Telephone 11,996 13,792 12,060 15,000 15,000
610106 Advertising 324 1,243 - 2,000 2,000
610107 Books & Periodicals - - 100 100 100
610109 Meeting & Travel 6,797 4,334 5,029 13,000 13,000 610113 Professional Fees / Other 28,454 29,134 35,500 45,000 45,000 610116 Professional Fees / Legal - - 243 500 500
610121 Dues & Subscriptions 3,093 5,740 5,609 6,000 6,000 610123 Training - 853 - - -
610129 Other Expense 4,952 3,096 8,119 8,500 8,500
620101 Office Supplies 3,017 3,149 3,823 4,500 4,500
620102 Postage 10 371 543 850 850
620103 Printing 1,850 2,116 3,119 3,000 3,000
630101 Building Maintenance 6,206 5,404 8,058 6,500 7,000 630112 Gasoline & Oil 735 254 764 700 700
630116 Motor Vehicle Expense 2,678 4,233 3,000 3,000 3,000 640124 Contributions 4,000 4,000 1,000 5,000 5,000
Total Material & Services: $ 98,789 91,227 106,397 135,650 136,150 Capital Projects / Outlay
720101 Office Machines 283 $ - - - -
720102 Furniture & Fixtures - 12,409 - 10,915 -
720109 Computers 2,923 8,683 15,936 - -
Total Capital Projects / Outlay: $ 21,092 3,206 15,936 10,915 - Total 6201 - Economic Development: 575,015 $ 616,580 585,665 664,763 718,676

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 6202 - Blight Elimination

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
510103 Salaries - Temporary 44,583 $ 55,685 $ 55,010 $ 21,031 $ 44,280 $ 510105 Overtime 1,099 88 1,154 - -
520101 Retirement 2,146 3,725 5,417 2,021 4,255
520103 Social Security (FICA) 1,320 1,162 - - -
520104 Group Health Insurance 459 231 29 4,682 9,005
520105 Worker's Compensation 4,904 6,125 4,972 1,892 3,653 520106 Disability Insurance - - - 131 250
520107 Unemployment Insurance 2,229 2,784 2,748 - -
520109 Life Insurance - - - 58 112
520110 Medicare 662 809 815 306 642
Total Personnel Services: $ 70,609 57,402 70,145 30,121 62,197 Materials & Services
610113 Professional Services / Other - $ - 3,676 - -
610129 Other Expenses 144 196 - 500 500
620102 Postage - - - 100 100
620103 Printing 21 - - 300 300
620131 Printing Supplies 8,883 10,000 8,638 10,000 10,000 Total Material & Services: $ 10,196 9,048 12,314 10,900 10,900

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 6202 - Blight Elimination

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Capital Projects / Outlay
720109 Computers 1,248 $ 5,063 - - -
Total Capital Projects / Outlay: $ 5,063 1,248 - - -
Total 6202 - Blight Elimination: 67,698 $ 85,868 82,459 41,021 73,097

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 6202 - Valley Center Point

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
Total Personnel Services: $ - - - - -
Materials & Services
610101 Electricity 11,682 $ 12,083 - 12,500 11,500
610113 Professional Fees / Other - - - 1,500 500
620130 Maintenance Supplies - - - 500 500
Total Material & Services: $ 12,083 11,682 - 14,500 12,500 Capital Projects / Outlay
Total Capital Projects / Outlay: $ - - - - -
Total 6203 - Valley Center Point: 11,682 $ 12,083 - 14,500 12,500

City of El Centro
General Fund Expenditure Detail - FY 2026-27 Proposed Budget Department 9101 - Transfers Out

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Transfers Out
820101 Transfers Out - PARS Trust - $ - - - -
820101 Transfers Out - Special Events Fund 65,226 70,000 95,000 110,000 110,000 820101 Transfers Out - Special Fire Fund - - 151,713 - - Total Transfers Out: $ 70,000 65,226 246,713 110,000 110,000 Total 9101 - Transfers Out: 65,226 $ 70,000 246,713 110,000 110,000

MEASURE P
FUND

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:
420101 - Sales Tax $ 7,989,104 8,175,019 8,178,946 7,932,000 8,162,000 470121 - Interest Earnings 430,542 713,314 468,422 450,000 300,000 470113 - Other Income - - 9,565 - -
470126 - Bond Proceeds - - - - -
490101 - Transfers In 15,033 - - - 1,213,026
Total: $ 8,434,679 8,888,333 8,656,933 8,382,000 9,675,026 Expenditures:
1101 - City Council
Materials & Services $ - 45,000 - 10,000 10,000
Capital Projects / Outlay - - - - -
1102 - City Clerk
Materials & Services $ 9,860 650 - - 8,000
Capital Projects / Outlay - - - - 13,861
1201 - City Manager
Materials & Services $ 9,000 - - - -
Capital Projects / Outlay - - - - 12,657
1304 - Information Technology
Materials & Services $ 15,600 12,000 - - -
Capital Projects / Outlay 176,960 142,809 - - 101,000
1801 - Facility Maintenance
Capital Projects / Outlay $ 70,889 1,623,038 1,109 120,931 619,413 1802 - Incubator Building
Capital Projects / Outlay $ - - 54,402 57,345 -
1901 - Non-Departmental
Materials & Services $ 38,750 36,932 35,235 55,000 55,000 Capital Projects / Outlay 52,000 - 6,085 - -
2101 - Police Services
Materials & Services $ - - 23,815 14,220 6,605
Capital Projects / Outlay 1,254,384 3,362,754 4,000,000 890,708 361,092 2301 - Fire Services
Capital Projects / Outlay $ 126,981 244,946 32,932 792,402 516,195 3201 - Street Maintenance
Capital Projects / Outlay $ 9,916 23,505 65,893 - 8,300 3406 - 7th Street Transfer Station
Materials & Services $ - 68,862 71,736 60,000 30,000
4101 - Building Regulation
Materials & Services $ - - - - -
Capital Projects / Outlay 52,759 27,769 58,284 25,000 580,000 4301 - Engineering
Materials & Services $ - - - - 80,000
Capital Projects / Outlay 33,584 343,616 2,000 75,000 516,600 4401 - Planning
Materials & Services $ 13,821 15,006 2,468 - -
Capital Projects / Outlay - 32,266 - - -
City of El Centro
Fiscal Year 2026-27 Proposed Budget
Measure P Fund (Fund 299)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
City of El Centro
Fiscal Year 2026-27 Proposed Budget
Measure P Fund (Fund 299)
5101 - Parks
Materials & Services $ 85,544 302,748 271,018 295,000 340,000 Capital Projects / Outlay 190,246 549,031 418,185 423,430 2,762,260 5102 - Bucklin Park
Materials & Services $ - - - - -
Capital Projects / Outlay 123,913 - - - -
5103 - McGee Park
Capital Projects / Outlay $ 437,817 339,501 8,230 - -
5105 - Swarthout Park
Capital Projects / Outlay $ 132,376 2,109,561 158,446 - - 5106 - Dog Park Project
Capital Projects / Outlay $ - 647,122 57,940 - -
5107 - Debbie Pittman Park
Capital Projects / Outlay $ 47,698 1,111,424 30,878 - - 5108 - Buena Vista Park
Materials & Services $ - - - 1,485 -
Capital Projects / Outlay - 306,372 1,068,949 - -
5202 - Community Center
Capital Projects / Outlay $ 39,355 18,124 - 72,650 16,542 5204 - Youth Center
Capital Projects / Outlay $ 25,850 14,206 13,543 - -
5205 - Adult Center
Materials & Services $ 20,650 29,100 31,385 35,000 35,000 Capital Projects / Outlay - - - 25,000 -
5206 - Aquatic Center
Capital Projects / Outlay $ 36,271 - - 56,500 -
5211 - MLK Sports Center
Capital Projects / Outlay $ 36,969 13,206 21,925 50,000 12,480 5213 - Splash Pad
Capital Projects / Outlay $ - - - - 100,000
5301 - Library - Main
Materials & Services $ 46,103 - 100 - -
Capital Projects / Outlay - - 7,994 - 1,500
6201 - Economic Development
Materials & Services $ - 5,000 150,777 8,923 -
Capital Projects / Outlay 37,713 9,000 - - 3,205
6202 - Blight Elimination
Capital Projects / Outlay $ - - - - -

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
City of El Centro
Fiscal Year 2026-27 Proposed Budget
Measure P Fund (Fund 299)
6203 - Valley Center Point
Capital Projects / Outlay $ 66,249 58,580 12,518 3,500,000 - 9115 - Transfers Out - Debt Service $ 886,435 1,969,339 3,293,778 3,289,657 3,751,706 9115 - Transfers Out - Public Safety Mat/Svcs - - 1,790,956 2,275,184 2,357,318 9115 - Transfers Out - Parks & Recreation Temps - - - 724,877 690,300 Total: $ 4,077,693 13,461,467 11,690,581 12,858,312 12,989,034 Excess (deficit) of revenues over expenditures $ 4,356,986 (4,573,134) (3,033,648) (4,476,312) (3,314,008) Beginning Fund Balance $ 17,396,691 21,753,677 17,180,543 14,146,895 9,670,583 Ending Fund Balance $ 21,753,677 17,180,543 14,146,895 9,670,583 6,356,575

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
City of El Centro
Fiscal Year 2026-27 Proposed Budget
Measure P Fund (Fund 299)
Capital Expenditures
General Government $ 299,849 1,765,847 61,596 - -
Public Safety 1,381,365 3,607,700 4,032,932 105,295 606,198 Public Works 9,916 23,505 65,893 - -
Community Development 86,343 403,651 60,284 - -
Parks and Recreation 1,070,495 5,108,547 1,778,096 72,650 121,022 Library - - 7,994 - 1,500
Economic Development 37,713 9,000 - - 3,205
Valley Center Point 66,249 58,580 12,518 - -
8XXXX - Re-roofing City Buildings (Facilities) - - - 65,000 615,676 8XXXX - Facility Mtc Building Remodel (Facilities) - - - - - 8XXXX - Service Truck (Facilities) - - - 55,931 -
8XXXX - A/C (Incubator Buildings) - - - - -
8XXXX - Police Station Building (Police) - - - 57,345 - 8XXXX - Police Vehicles (Police) - - - 519,600 171,089
8XXXX - Gas Masks & Filters (Police) - - - 7,599 -
8XXXX - Ballistics Helmets (Police) - - - 34,099 -
8XXXX - Armor Link Engraver (Police) - - - 40,594 -
8XXXX - Ballistics Shields (Police) - - - 23,003 -
8XXXX - Sniper Rifle (Police) - - - 22,733 -
8XXXX - Recon E-Bikes (Police) - - - 38,970 -
8XXXX - Axon Interview Equipment (Police) - - - 23,815 - 8XXXX - CAD / RMS System - - - 75,000 -
8XXXX - SCBA Air Fill Machine (Fire) - - - 131,109 -
8XXXX - Fire Station Alerting System (Fire) - - - 414,136 - 8XXXX - Radio Upgrades (Fire) - - - 221,000 -
8XXXX - APEX Treadmill (Fire) - - - 26,157 -
8XXXX - ADA Improvemnets (Bldg Regulation) - - - 25,000 580,000 8XXXX - PW ADA Restrooms (Engineering) - - - - 486,900
8XXXX - Sidewalks / ADA Rampts (Engineering) - - - 75,000 - 8XXXX - Golf Cart (Parks) - - - 7,600 -
8XXXX - Frazier Park Improvements (Parks) - - - 290,000 - 8XXXX - Wheeled Goals / Bleachers - - - 25,830 -
8XXXX - 1/2 Basketball Court - - - 100,000 -
8XXXX - Swarthout Park Impvmts (Swarthout) - - - - -
8XXXX - Dog Park Project (Dog Park) - - - - -
8XXXX - Floor Installation (Comm Ctr) - - - - -
8XXXX - ADA Upgrades (Adult Center) - - - 25,000 -
8XXXX - Misc. Equipment (Aquatic Center) - - - 56,500 - 8XXXX - Soccer Field Net (MLK Center) - - - 50,000 -
8XXXX - Splash Pad Demolition (Splash Pad) - - - - 100,000 8XXXX - Mural Art Program (Blight) - - - - -
8XXXX - Valley Center Point Demolition (VCP) - - - 3,500,000 - 8XXXX - Office Equipment (Council) - - - - -
8XXXX - Office Equipment (City Clerk) - - - - 13,861
8XXXX - Office Equipmentg (City Manager) - - - - 12,657 8XXXX - IT Equipment - - - - 15,000
8XXXX - Council Chambers Video Upgrades - - - - 86,000
8XXXX - Facility Mtc Tools - - - - 3,737
8XXXX - Station 4 Preliminary Design (Fire) - - - - 100,000 8XXXX - Breakroom Remodel / Computers (Streets) - - - - 8,300 8XXXX - Engineering Equipment - - - - 29,700
8XXXX - Veterans Memorial - - - - 170,260
8XXXX - Stark Field Lighting - - - - 2,500,000
Total: $ 2,951,930 10,976,830 6,019,313 6,088,966 5,625,105

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Measure P Fund (Fund 299)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
Total Personnel Services: $ - - - - -
Materials & Services
1101 - City Council
610129 - Other Expense - $ 45,000 - 10,000 10,000
1102 - City Clerk
610113 - Professional Fees 9,860 $ 650 - - 8,000
1201 - City Manager
610113 - Professional Fees 9,000 $ - - - -
1304 - Information Technology
610113 - Professional Fees 15,600 $ 12,000 - - -
1901 - Non-Departmental
610113 - Professional Fees 3,496 $ 2,947 - 10,000 10,000 610121 - Dues & Subscriptions 35,254 33,985 35,235 45,000 45,000 2101 - Police Services
610121 - Dues & Subscriptions - $ - 23,815 14,220 6,605 3406 - 7th Street Trf Terminal
610113 - Professional Fees - $ 68,862 71,736 60,000 30,000 4101 - Building Regulation
610113 - Professional Fees - $ - - - -
4301 - Engineering
610113 - Professional Fees - $ - - - 80,000
4401 - Planning
610113 - Professional Fees 13,821 $ 15,006 2,468 - -
5101 - Parks
610113 - Professional Fees - $ 204,263 151,021 150,000 220,000 610135 - Special Events 85,544 98,485 119,997 145,000 120,000 5102 - Bucklin Park
610113 - Professional Fees - $ - - - -
5108 - Buena Vista Park
610113 - Professional Fees - $ - - 1,485 -
5205 - Adult Center
610113 - Professional Fees 20,650 $ 29,100 31,385 35,000 35,000 5301 - Library - Main
610113 - Professional Fees 46,103 $ - 100 - -
6201 - Economic Development
640127 - Storefront Program - $ - 129,700 - -
610113 - Professional Services - 5,000 21,077 8,923 -
Total Material & Services: 515,298 239,328 586,534 479,628 564,605

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Measure P Fund (Fund 299)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Capital Projects / Outlay
1101 - City Council
7XXXX - Office Equipment - $ - - - -
1102 - City Clerk
7XXXX - Office Equipment - $ - - - 13,861
1201 - City Manager
7XXXX - Office Equipment - $ - - - 12,657
1304 - Information Technology
710106 - Other Real Property 7,260 $ 54,471 - - 86,000
720109 - Computers 109,178 88,338 - - 15,000
720110 - Computer Software 60,522 - - - -
1801 - Facility Maintenance
710106 - Other Real Property 70,889 $ 1,552,338 1,109 - - 720102 - Furtniture & Fixtures - 10,775 - - -
720106 - Field Equipment - 6,990 - - 3,737
730102 - Trucks - 52,935 - - -
8XXXX - Re-Roofing City Buildings - - - 65,000 615,676
8XXXX - Facility Mtc Bldg Remodel - - - - -
8XXXX - New Service Truck - - - 55,931 -
1802 - Incubator Building
710105 - Buildings - $ - 54,402 57,345 -
1901 - Non-Departmental
730101 - Passenger Vehicles 52,000 $ - 6,085 - -
2101 - Police Services
710102 - Architecture / Eng. 277,860 $ - - - -
710105 - Buildings - 3,000,000 4,000,000 - -
720101 - Communications Eqpt - 76,979 - - -
720108 - Safety Equipment 286,709 18,935 - 64,701 190,003 720109 - Computers - 2,500 - 40,594 -
730101 - Passenger Vehicles 204,011 - - - -
730103 - Public Safety Vehicles 485,804 264,340 - - -
8XXXX - Police Station Building - - - - -
8XXXX - Police Vehicles - - - 519,600 171,089
8XXXX - Gas Masks & Filters - - - 7,599 -
8XXXX - Ballistics Helmets - - - 34,099 -
8XXXX - Armor Link Engraver - - - 40,594 -
8XXXX - Basllistics Shields - - - 23,003 -
8XXXX - Sniper Rifle - - - 22,733 -
8XXXX - Recon E-Bikes - - - 38,970 -
8XXXX - Axon Interview Equip. - - - 23,815 -
8XXXX - CAD / RMS System - - - 75,000 -

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Measure P Fund (Fund 299)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
2301 - Fire Services
710102 - Architecture / Eng. 36,730 $ - - - 100,000
710105 - Buildings - - - - -
720102 - Furniture & Fixtures - 23,609 14,024 - -
720106 - Field Equipment 77,139 160,251 18,908 - -
720108 - Safety Equipment - 4,556 - - 416,195
720109 - Computers - 4,964 - - -
720111 - Communication Eqpt 13,112 51,566 - - -
730103 - Public Safety Vehicles - - - - -
8XXXX - SCBA Air Fill Machine - - - 131,109 -
8XXXX - Fire Stn Alerting System - - - 414,136 -
8XXXX - Radio Upgrades - - - 221,000 -
8XXXX - Apex Treadmill - - - 26,157 -
3201 - Street Maintenance
720106 - Field Equipment 4,965 $ - - - 8,300
720108 - Safety Equipment 4,951 7,086 - - -
730102 - Trucks - - -
730104 - Heavy Equipment - 16,419 65,893 - -
4101 - Building Regulation
710106 - Other Real Property 52,759 $ 22,153 744 - -
720102 - Furniture & Fixtures - 5,616 - - -
730102 - Trucks - - 57,540 - -
8XXXX - ADA Improvements - - - 25,000 580,000
4301 - Engineering
710106 - Other Real Property - $ 343,616 2,000 - 29,700 730102 - Trucks 33,584 - - - -
8XXXX - PW ADA Restrooms - - - - 486,900
8XXXX - Sidewalks / ADA Ramps - - - 75,000 -
4401 - Planning
730101 - Passenger Vehicles - $ 32,266 - - -
5101 - Parks
710105 - Buildings 50,218 $ 386,782 121,093 - -
710106 - Other Real Property 9,778 90,829 11,990 - 67,000 720106 - Field Equipment - 71,420 78,988 - 25,000
730102 - Trucks 130,250 - 74,790 - -
730104 - Heavy Equipment - - 131,324 - -
8XXXX - Golf Cart - - - 7,600 -
8XXXX - Frazier Park Impvmts - - - 290,000 -
8XXXX - Wheeled Goals / Bleachr - - - 25,830 -
8XXXX - 1/2 Basketball Court - - - 100,000 -
8XXXX - Capital - FY 2026-27 - - - - 170,260
8XXXX - Stark Field Lighting - - - - 2,500,000
5102 - Bucklin Park
710106 - Other Real Property 23,000 $ - - - -
720107 - Parks & Rec Eqpt 100,913 - - - -
5103 - McGee Park
710106 - Other Real Property 437,817 $ 339,501 8,230 - - 5105 - Swarthout Park
710106 - Other Real Property 132,376 $ 2,109,561 158,446 - - 8XXXX - Swarthout Park Impvmt - - - - -

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Measure P Fund (Fund 299)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
5106 - Dog Park Project
710106 - Other Real Property - $ 647,122 57,940 - -
8XXXX - Dog Park Project - - - - -
5107 - Debbie Pittman Park
710106 - Other Real Property 47,698 $ 1,111,424 30,878 - - 5108 - Buena Vista Park
710106 - Other Real Property - $ 306,372 1,068,949 - -
5202 - Community Center
710106 - Other Real Property - $ - - 35,000 -
720102 - Furniture & Fixtures - 11,800 - 37,650 16,542
720109 - Computers - 6,324 - - -
730102 - Trucks 39,355 - - - -
5204 - Youth Center
710106 - Other Real Property 25,850 $ 14,206 - - -
720107 - Parks & Rec Eqpt - - 13,543 - -
5205 - Adult Center
710106 - Other Real Property - $ - - 25,000 -
8XXXX - ADA Upgrades - - - - -
5206 - Aquatic Center
730102 - Trucks 36,271 $ - - - -
8XXXX - Misc. Equipment - - - 56,500 -
5211 - MLK Sports Center
710106 - Other Real Property 36,969 $ 13,206 - - -
720107 - Parks & Rec Eqpt - - 21,925 - 12,480
8XXXX - Soccer Field Net - - - 50,000 -
5213 - Splash Pad
8XXXX - Splash Pad Demo. - $ - - - 100,000
5301 - Library
710106 - Other Real Property - $ - 7,994 - 1,500
6201 - Economic Develompment
720101 - Office Machines - $ 9,000 - - 3,205
730102 - Trucks 37,713 - - - -
6202 - Blight Elimination
720106 - Field Equipment - $ - - - -
8XXXX - Mural Art Program - - - - -
6203 - Valley Center Point
710106 - Other Real Property 66,249 $ - 12,518 - -
720106 - Field Equipment - 58,580 - - -
8XXXX - Valley Point Ctr Demo - - - 3,500,000 -
Total Capital Projects / Outlay: $ 10,976,830 2,951,930 6,019,313 6,088,966 5,625,105

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Measure P Fund (Fund 299)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Transfers Out
9115 - Transfers Out - Debt Service
820101 - T/O to 300 - Library 886,435 $ 900,169 898,266 895,769 897,569 820101 - T/O to 300 - Police Stn - 1,069,170 2,395,512 2,393,888 2,854,137 9115 - Transfers Out -
820101 - T/O to 100 - Pub Sfty - $ - 1,790,956 2,275,184 2,357,318 820101 - T/O to 100 - Parks & Rec - - - 724,877 690,300 Total Transfers Out: $ 1,969,339 886,435 5,084,734 6,289,718 6,799,324 Total Measure P Fund: $ 13,461,467 4,077,693 11,690,581 12,858,312 12,989,034

WATER
FUNDS

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Revenues:
470101 - Water Sales Revenues 8,055,018 $ 7,874,721 8,242,544 8,100,000 8,100,000 450200 - Grant Revenue - State - - - - -
470102 - Water Service Installations 38,360 38,997 37,045 25,000 25,000 470103 - Other Revenues 133,532 213,505 440,939 375,000 325,000 470113 - Other Income - - - 37,932 -
470121 - Interest Revenue 346,397 589,337 688,183 550,000 550,000 470121 - Interest Revenue - Fund 511 - Capacity 142,376 264,914 346,518 100,000 100,000 470121 - Interest Revenue - Fund 513 - Stabilization 92,380 86,701 119,227 100,000 100,000 470173 - Water - Bad Debt Write-Offs / Late Fees 15,510 124,094 (99,684) 5,000 10,000 480103 - Water Capacity Fees - Fund 511 - Capacity 872,168 721,462 319,994 579,912 350,000 490101 - Transfers In - ISF Residuals - - - 688,500 45,439 Total: $ 9,690,062 9,919,410 10,094,766 10,561,344 9,605,439 Expenditures:
9510 - Water System Maintenance
Personnel Services 532,640 $ 477,040 580,582 602,325 547,016 Services and Supplies 289,000 277,675 274,128 340,848 332,505 Capital Projects / Outlay 11,095 95,358 93,670 18,125 1,055,359 9511 - Water Treatment Plant
Personnel Services 1,480,733 $ 1,468,298 1,709,996 1,693,142 1,750,507 Services and Supplies 2,242,211 2,385,816 2,339,608 2,843,310 2,416,600 Capital Projects / Outlay 1,634,722 386,034 290,971 851,598 2,231,000 Debt Service 2,314,381 2,317,381 2,321,756 2,320,969 2,317,181 9512 - Water Customer Service
Personnel Services 248,920 $ 274,521 289,708 322,804 359,745 Services and Supplies 235,165 238,684 311,376 318,425 377,215 Capital Projects / Outlay 1,975 - - - -
9513 - Public Information Office
Services and Supplies 16,631 $ 11,889 23,630 28,375 27,134 9516 - Administration - Water
Personnel Services 381,285 $ 446,928 507,311 584,403 613,930 Services and Supplies 169,341 135,165 65,445 92,600 708,663 Capital Projects / Outlay 44,478 189,317 128,753 152,000 5,650 9519 - Overhead - Water
Services and Supplies 1,170,284 $ 1,290,959 1,493,269 1,409,894 1,154,797 Total: $ 10,772,861 9,995,065 10,430,203 11,578,818 13,897,302 Excess (deficit) of revenues over expenditures (1,082,799) $ (75,655) (335,437) (1,017,474) (4,291,863) Beginning Fund Balance 29,945,842 $ 28,863,043 28,787,388 28,451,951 27,434,477 Less:

Fund Balance - Water Capacity Fees (Fund 511) 1,051,593 $ 2,037,968 2,704,480 3,384,392 3,154,480 Fund Balance - Rate Stabilization (Fund 513) 3,584,367 2,876,748 2,995,975 3,095,975 3,095,975 Fund Balance - Restricted for Debt Service 2,093,223 2,093,223 2,093,223 2,093,223 2,093,223 Ending Fund Balance / Working Capital $ 22,133,860 21,779,449 20,658,273 18,860,887 14,798,936 City of El Centro
Fiscal Year 2026-27 Proposed Budget
Water Enterprise Funds (Fund 501 / 511 / 513)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of El Centro
Fiscal Year 2026-27 Proposed Budget
Water Enterprise Funds (Fund 501 / 511 / 513)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Capital Expenditures
Water System Maintenance 11,095 $ 95,358 93,670 2,000 45,500 Water Treatment Plant 1,634,722 386,034 290,971 - -
Water Customer Service 1,975 - - - -
Administration 44,478 189,317 128,753 2,000 5,650
750018 - Demolition of Brighton Avenue Property - - - 16,125 - 750011 - ADA Compliant Restrooms - - - - 350,000
750019 - Meter Replacement - - - 200,000 400,000
720102 - Furniture & Fixtures - - - 8,517 -
720109 - Computers - - - 2,718 -
750023 - Hurricane Blowers - - - 63,000 -
8XXXX - Gate Automation - - - 12,710 -
750024 - DVC200C Pump Engine - - - 127,619 -
750025 - Forklift - - - 144,506 -
730102 - Service Truck - - - 57,528 149,859
8XXXX - Filter Gallery Ladders - - - 80,000 -
8XXXX - Shades for Filter - - - 100,000 -
8XXXX - Jade Security Cameras - - - 25,000 -
8XXXX - Parking Lot Shades - - - 150,000 -
730104 - Electrician Truck - - - 30,000 -
8XXXX - Fransworth Line Connection 254,000
8XXXX - FF-1 S. 2nd Street Upsizing 384,000
8XXXX - New Pump Station 1,055,000
8XXXX - PS-3 La Brucherie Mechanical 648,000
Total: $ 1,692,270 670,709 513,394 1,021,723 3,292,009
Capital Expenditure Detail

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Water Enterprise Funds (Fund 501 / 511 / 513)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Personnel Services
9510 - Water System Maintenance
510101 - Perm. Salaries 332,029 $ 306,021 391,833 410,000 354,859 510102 - Overtime 11,605 8,742 9,023 12,000 12,000
520101 - Retirement 27,067 25,701 30,852 33,575 34,102
520101 - Retirement - UAL 60,112 46,532 47,036 46,320 47,633 520104 - Health Insurance 47,581 42,949 50,527 60,848 61,203 520105 - Workers Compensation 32,253 28,134 28,306 31,444 29,276 520106 - Disability Insurance 1,526 1,334 1,567 2,202 2,217 520107 - Unemployment 14,661 12,788 15,652 290 -
520109 - Life Insurance 421 352 413 580 580
520110 - Medicare 5,385 4,487 5,373 5,066 5,146
9511 - Water Treatment Plant
510101 - Perm. Salaries 913,918 $ 910,826 1,120,782 1,085,000 1,133,928 510102 - Overtime 32,223 26,571 23,670 25,000 25,000
520101 - Retirement 79,417 90,368 99,770 108,020 106,250 520101 - Retirement - UAL 142,466 113,006 122,764 152,777 152,207 520104 - Health Insurance 155,869 166,841 181,256 195,884 216,905 520105 - Workers Compensation 95,490 98,036 90,796 101,163 91,213 520106 - Disability Insurance 4,259 4,256 4,314 7,022 6,995 520107 - Unemployment 43,404 44,562 50,203 - -
520109 - Life Insurance 1,252 1,135 1,177 1,567 1,567
520110 - Medicare 12,435 12,697 15,264 16,709 16,442
9512 - Water Customer Service
510101 - Perm. Salaries 132,731 $ 150,569 171,775 202,481 223,417 510103 - Temp. Salaries 22,701 19,242 13,003 - -
510102 - Overtime 582 382 230 1,400 1,400
520101 - Retirement 12,959 15,532 16,447 19,458 21,470
520101 - Retirement - UAL 24,276 19,056 20,034 26,845 29,989 520103 - Social Security 1,263 902 806 - -
520104 - Health Insurance 26,370 38,481 38,929 48,828 59,962 520105 - Workers Compensation 16,457 18,633 15,974 18,223 18,432 520106 - Disability Insurance 768 826 882 1,245 1,378
520107 - Unemployment 8,181 8,244 8,837 931 -
520109 - Life Insurance 311 305 307 457 457
520110 - Medicare 2,321 2,349 2,484 2,936 3,240
9516 - Administration - Water
510101 - Perm. Salaries 230,648 $ 291,590 342,360 392,264 412,601 510103 - Temp. Salaries 745 - - - -
510102 - Overtime 1,184 774 209 1,000 1,000
520101 - Retirement 22,604 28,474 32,482 37,697 39,651
520101 - Retirement - UAL 41,182 37,860 41,000 52,006 55,383 520103 - Social Security 46 - - - -
520104 - Health Insurance 41,242 37,204 38,443 56,823 61,833 520105 - Workers Compensation 26,610 31,145 29,690 35,304 34,040 520106 - Disability Insurance 1,061 1,274 1,459 2,445 2,582 520107 - Unemployment 12,095 14,156 16,418 318 -
520109 - Life Insurance 371 397 512 825 825
520110 - Medicare 3,497 4,054 4,738 5,721 6,015
Total Personnel Services: $ 2,666,787 2,643,578 3,087,597 3,202,674 3,271,198

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Water Enterprise Funds (Fund 501 / 511 / 513)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Materials & Services
9510 - Water System Maintenance
610101 - Electricity 5,689 $ 6,408 6,155 7,000 7,000
610103 - Telephone 3,779 3,959 5,935 4,300 4,300
610109 - Meeting & Travel 1,545 2,221 2,619 4,500 4,500 610111 - Equipment Rental 1,426 - - 500 500
610113 - Professional Fees 16,157 6,119 671 6,000 6,000 610121 - Dues & Subscriptions - 296 39 500 500
610123 - Training 1,391 1,617 1,162 4,000 4,000
610125 - Uniform Rental 559 1,823 1,263 2,000 2,000
610129 - Other Expense 5,699 3,203 3,142 4,000 4,000
620101 - Office Supplies 1,074 1,069 690 900 900
620103 - Printing 146 157 190 300 300
620105 - Computer Supplies 119 - - 350 350
620108 - Flares / Batteries 150 18 - - -
620109 - First Aid Supplies 702 227 122 200 200
620112 - Protective Clothing 597 3,327 4,151 3,000 3,000 620114 - Other Safety Supplies 1,856 3,973 3,686 4,000 4,000 620128 - Janitorial Supplies 712 2,392 536 500 500
620132 - Construction Materials 22,045 31,355 29,846 56,875 25,000 620136 - Treatment Chemicals - - - - -
620139 - Pipe Fittings 126,585 66,753 106,236 115,000 115,000 620140 - Small Tools 4,070 6,553 7,032 8,500 8,500
630101 - Building Maintenace 1,050 608 869 1,050 1,050
630106 - Office Machines Mtc - 20 - - -
630107 - Comm. Eqpt. Mtc 2,415 2,899 2,097 2,105 2,105
630108 - Field / Shop Eqpt Mtc 120 1,127 2,587 2,000 2,000 630109 - Computer Eqpt Mtc - - - 300 300
630112 - Gasoline / Oil 17,092 14,599 14,132 20,000 20,000 630115 - Outside Maintenance 208 282 - 1,500 1,500
630116 - Motor Vehicle Expense 73,814 116,670 80,968 80,968 90,000 630117 - Hydrant Maintenance - - - 10,500 25,000
9511 - Water Treatment Plant
610101 - Electricity 477,130 $ 589,924 612,628 625,000 625,000 610103 - Telephone 10,716 13,461 14,152 12,000 12,000
610105 - Leaselines 1,966 1,139 - 2,000 2,000
610106 - Advertising - 1,591 - 2,000 2,000
610107 - Books & Periodicals - 46 - - -
610109 - Meeting & Travel 4,038 4,184 2,050 5,000 5,000 610111 - Equipment Rental 6,194 2,757 1,745 5,500 5,500 610113 - Professional Fees 146,230 164,624 204,490 433,171 251,900 610116 - Professional Fees - Legal - - - 65,000 -
610117 - Solid Waste Collections 30 - - - -
610121 - Dues & Subscriptions 2,968 2,523 3,282 14,850 3,300 610123 - Training 742 1,553 491 1,500 1,500
610125 - Uniform Rental 3,602 4,312 8,170 4,500 4,500
610129 - Other Expense 3,940 7,676 8,402 10,000 10,000
610131 - Filing Fees 48,434 50,988 57,465 58,000 60,000 620101 - Office Supplies 6,381 3,526 6,037 6,000 6,000
620102 - Postage 605 526 - - -
620103 - Printing 2,902 500 1,761 1,500 1,500
620112 - Protective Clothing 4,213 3,626 3,428 4,000 4,650 620114 - Other Safety Supplies 986 5,655 3,935 3,000 3,000 620122 - Grounds Landscaping 3,138 356 898 14,500 14,500 620125 - Chemicals / Fertilizers 58 713 - 750 750
620128 - Janitorial Supplies 10,149 8,762 10,602 10,000 10,000 620130 - Maintenance Supplies 1,779 3,321 6,139 6,500 8,000 620131 - Printing Supplies 730 982 964 - -

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Water Enterprise Funds (Fund 501 / 511 / 513)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
620132 - Construction Materials 2,993 3,574 4,873 4,000 4,000 620135 - Other Supplies 272 881 364 - -
620136 - Treatment Chemicals 806,576 730,363 659,017 825,000 650,000 620137 - Lab Tests & Supplies 41,970 64,398 57,583 55,000 55,000 620138 - Purchased Water 160,437 163,076 180,124 200,000 200,000 620139 - Pipe Fittings 34,536 9,937 10,079 9,000 10,000 620140 - Small Tools 9,100 3,092 4,421 4,000 5,000
630101 - Building Maintenace 612 - 3,330 1,000 1,500
630106 - Office Machines Mtc 1,021 645 845 1,000 2,000
630107 - Comm. Eqpt. Mtc 14,567 18,356 61,894 61,271 77,000 630108 - Field / Shop Eqpt Mtc 133 1,512 8,526 3,000 3,000 630109 - Computer Eqpt Mtc 80 37 3,518 1,000 1,000
630111 - Other Facility Mtc 116,637 190,452 134,256 125,000 100,000 630112 - Gasoline / Oil 30,621 35,198 29,233 37,000 37,000 630115 - Outside Maintenance 670 - 43 - -
630116 - Motor Vehicle Expense 29,637 46,497 32,268 32,268 40,000 630117 - Meter Maintenance 144,990 156,128 75,453 100,000 100,000 630120 - Water Pumps Mtc 106,578 77,050 127,142 100,000 100,000 640112 - Bank Charges 3,850 11,875 - - -
9512 - Water Customer Service
610103 - Telephone 3,462 $ 3,476 3,879 5,500 5,500
610109 - Meeting & Travel - - 3,499 3,500 5,250
610113 - Professional Fees 29,738 30,764 31,440 50,000 81,450 610129 - Other Expense 56 269 787 1,000 1,750
610138 - Online Fees 107,644 104,758 117,693 120,000 121,500 620101 - Office Supplies 1,826 2,045 3,825 3,500 3,500
620102 - Postage 55,194 55,141 86,373 72,525 72,525
620103 - Printing 12,587 12,244 26,260 24,150 30,950
620105 - Computer Supplies 2,442 3,713 4,691 3,500 4,900 630106 - Office Machines 622 722 750 1,050 1,190
640122 - Bank Charges 6,399 6,089 7,269 8,700 8,700
640116 - Bad Debt Expense 15,195 19,463 24,910 25,000 40,000 9513 - Public Information Office
610113 - Professional Fees 13,631 11,889 1,630 3,885 3,302 610115 - Prof. Fees - Lobby 3,000 - 22,000 22,000 23,000 620103 - Printing - - - 2,490 832
9516 - Administration - Water
610103 - Telephone 1,603 $ 1,227 1,401 1,500 1,500
610106 - Advertisement - - 601 1,000 1,300
610107 - Books & Periodicals 10 - - - -
610108 - Auto Reimbursement 26 11 18 100 100
610109 - Meeting & Travel 595 899 3,477 2,000 3,000
610113 - Professional Fees 63,481 37,270 26,133 50,000 34,000 610121 - Dues & Subscriptions 299 221 10,497 10,500 149,000 610123 - Training 1,158 829 1,132 1,500 2,000
610129 - Other Expense 87,556 92,200 16,615 19,000 17,000 620101 - Office Supplies 687 1,461 916 1,000 1,000
620102 - Postage - - - - -
620103 - Printing 260 182 286 500 600
620105 - Computer Supplies 609 643 1,528 1,200 1,200
620109 - First Aid Supplies - - - 50 50
620114 - Other Safety Supplies 100 100 250 250 250
620128 - Janitorial Supplies - 8 1,415 1,500 1,500
630101 - Building Maintenance - - 786 1,000 1,000
630106 - Office Machines Mtc 134 - - 250 250
630107 - Comm Eqpt Mtc 180 114 118 250 250
630109 - Computer Eqpt Mtc 12,643 - 166 500 500
630112 - Gasoline & Oil - - 106 500 500

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Water Enterprise Funds (Fund 501 / 511 / 513)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
640102 - Liabiilty / Prop Insur. - - - - 493,663
9519 - Overhead - Water
810102 - Overhead 1,170,284 $ 1,290,959 1,493,269 1,409,894 1,154,797 Total Material & Services: $ 4,340,188 4,122,632 4,507,456 5,033,452 5,016,914 Capital Projects / Outlay
9510 - Water System Maintenance
710105 - Buildings - $ - - 2,000 3,500
710106 - Other Real Property - 50,182 21,762 - 638,000
720106 - Field Equipment 7,043 - - - -
720108 - Safety Equipment 4,052 8,056 - - -
720109 - Computers - - - - -
730104 - Heavy Equipment - 37,120 71,908 - 63,859
750018 - Brighton Property Demo - - - 16,125 -
750011 - ADA Restrooms - - - - 350,000
9511 - Water Treatment Plant
710102 - Architecture / Eng - $ - 16,595 - -
710105 - Buildings - - 43,387 - -
710106 - Other Real Property 1,334,891 378,617 199,130 - 1,703,000 710107 - Other Property - Grants - - - - -
720101 - Office Machines 9,418 - - - -
720102 - Furniture & Fixtures - - 31,859 8,517 42,000
720106 - Field Equipment 21,136 - - - -
720109 - Computers 10,475 7,417 - 2,718 -
730102 - Trucks 141,303 - - 57,528 86,000
730104 - Heavy Equipment 117,499 - - 30,000 -
750019 - Meter Replacement - - - 200,000 400,000
750023 - Hurricane Blowers - - - 63,000 -
8XXXX - Gate Automation - - - 12,710 -
750024 - DVC200C Pump Engine - - - 127,619 -
750025 - Forklift - - - 144,506 -
8XXXX - Service Truck - - - - -
8XXXX - Filter Gallery Ladders - - - 80,000 -
8XXXX - Shades for Filter - - - - -
8XXXX - Jade Security Cameras - - - 25,000 -
750026 - Parking Lot Shades - - - 100,000 -
8XXXX - Electrician Truck - - - - -
9512 - Water Customer Service
720101 - Office Machines 1,975 $ - - - -
9516 - Administration - Water
710104 - Land - $ 75,888 - - -
710106 - Other Real Property - 54,095 - - 2,000
720101 - Office Machines 300 - 86 - -
720102 - Furniture & Fixtures 835 2,433 - 2,000 2,200
720104 - Fixed Shop Equipment - - - - -
720109 - Computers 2,372 4,798 - - 1,450
720110 - Computer Software 40,971 52,103 128,667 - -
750026 - Parking Lot Shades - - - 150,000 -
Total Capital Projects / Outlay: $ 670,709 1,692,270 513,394 1,021,723 3,292,009

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Water Enterprise Funds (Fund 501 / 511 / 513)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Debt Service
9511 - Water Treatment Plant
640114 - Principal - 2014A 1,305,000 $ 1,375,000 1,450,000 1,510,000 1,570,000 640114 - Principal - CIEDB - - - - -
640110 - Interest - 2014A 1,009,381 $ 942,381 871,756 810,969 747,181 640110 - Interest - CIEDB - - - - -
Total Debt Service: $ 2,317,381 2,314,381 2,321,756 2,320,969 2,317,181 Total Water Enterprise Fund: $ 9,995,065 10,772,861 10,430,203 11,578,818 13,897,302

WASTEWATER
FUNDS

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Revenues:
470105 - Wastewater Fees 9,749,836 $ 9,769,142 9,866,104 9,850,000 9,850,000 470106 - Wastewater Connection Fees 11,076 11,934 6,658 27,527 - 470107 - Other Revenues - - 128,038 13,974 -
450400 - State Grants - - 1,177,140 - -
470121 - Interest Revenue 222,321 671,889 710,502 550,000 550,000 470121 - Interest Revenue - Fund 512 - Capacity 43,067 166,933 227,804 50,000 50,000 470121 - Interest Revenue - Fund 514 - Stabilization 42,031 123,571 153,432 120,000 120,000 480103 - Water Capacity Fees - Fund 512 - Capacity 988,856 799,686 387,683 669,406 500,000 490101 - Transfers In - ISF Residuals - - - 796,000 51,608 Total: $ 11,543,155 11,057,187 12,657,361 12,076,907 11,121,608 Expenditures:
9520 - Wastewater System Maintenance
Personnel Services 609,027 $ 574,323 674,513 721,669 733,127 Services and Supplies 131,957 168,075 168,021 173,559 174,055 Capital Projects / Outlay 339,494 557,457 151,121 250,000 1,740,500 9521 - Wastewater Treatment Plan
Personnel Services 1,391,464 $ 1,418,537 1,724,025 1,803,036 1,968,314 Services and Supplies 1,776,085 2,154,288 1,928,574 2,000,889 1,724,109 Capital Projects / Outlay 1,621,340 2,737,828 3,448,306 10,121,260 3,450,309 Debt Service 2,332,952 2,248,619 2,248,813 2,255,188 2,238,250 9522 - Wastewater Customer Service
Personnel Services 141,472 $ 126,126 137,451 146,918 165,138 Services and Supplies 187,438 189,877 234,112 267,050 275,095 Capital Projects / Outlay 846 - - - -
9523 - Public Information Office
Services and Supplies 16,631 $ 11,889 23,630 28,375 27,134 9525 - Environmental Compliance
Personnel Services 191,160 $ 177,746 211,185 255,191 287,774 Services and Supplies 31,364 35,337 37,306 46,550 47,650 Capital Projects / Outlay 3,900 - - - -
9528 - Administration - Wastewater
Personnel Services 324,052 $ 380,853 429,499 524,872 564,402 Services and Supplies 170,999 135,034 65,048 69,150 752,263 Capital Projects / Outlay 44,478 189,236 128,753 7,000 209,950 9519 - Overhead - Wastewater
Services and Supplies 725,555 $ 1,123,336 1,562,185 1,467,274 1,201,795 Total: $ 12,228,561 10,040,214 13,172,542 20,137,981 15,559,865 Excess (deficit) of revenues over expenditures 1,016,973 $ (685,406) (515,181) (8,061,074) (4,438,257) Beginning Fund Balance 27,950,544 $ 28,967,517 28,282,111 27,766,930 19,705,856 Less:

Fund Balance - WW Capacity Fees (Fund 512) 1,089,089 $ 2,087,930 2,703,417 - - Fund Balance - Rate Stabilization (Fund 514) 3,545,931 3,702,415 3,855,847 3,975,847 4,095,847 Fund Balance - Restricted for Debt Service - - - - -
Ending Fund Balance / Working Capital 24,332,497 $ 22,491,766 21,207,666 15,730,009 11,171,752 City of El Centro
Fiscal Year 2026-27 Proposed Budget
Wastewater Enterprise Funds (Fund 502 / 512 / 514)

City of El Centro
Fiscal Year 2026-27 Proposed Budget
Wastewater Enterprise Funds (Fund 502 / 512 / 514)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Capital Expenditures
Wastewater System Maintenance 339,494 $ 557,457 151,121 2,000 3,500 Wastewater Treatment Plant 1,621,340 2,737,828 3,448,306 - 24,079 Wastewater Customer Service 846 - - - -
Environmental Compliance 3,900 - - - -
Administration 44,478 189,236 128,753 - 4,950
750018 - Demolition - Brighton - - - 48,000 -
750011 - Public Works Restrooms - - - - 350,000
750027 - Sewer Linings - - - 200,000 200,000
8XXXX - Electrician Truck - - - 30,000 -
8XXXX - Lift Station Pump Replacement - - - 25,000 25,000 8XXXX - Tractor Loader - - - 60,000 -
8XXXX - Gators - - - 40,000 -
8XXXX - Air Conditioners - - - 7,868 10,000
8XXXX - Computers - - - 5,000 -
8XXXX - Pump Station Replacement - - - 60,000 -
8XXXX - Sludge Gates - - - 50,000 50,000
8XXXX - Dewatering Press - - - - -
750028 - UV Disinfecting System - Phase II - - - 1,479,862 - 750030 - Southern Pump Station - - - 8,263,530 -
8XXXX - Rehab Wash Water Pump Structure - - - 100,000 100,000 750037 - Blower - - - - 1,100,000
750035 - Temporary Bypass - - - - -
750036 - Influent Diversion Structure - - - - -
8XXXX - Office Furniture - - - 7,000 -
750026 - Parking Lot Shades - - - - -
8XXXX - Mortart Repair & Lining - - - - 129,000
8XXXX - Roverex Sewer Camera - - - - 160,000
8XXXX - Vactor - - - - 795,000
8XXXX - Silverado Truck - - - - 103,000
8XXXX - RAS Pump Replacement - - - - 84,000
8XXXX - Vaugh Chopper Pump - - - - 51,000
8XXXX - Lab Sampler - - - - 15,000
8XXXX - Bar Screen Failure - - - - 364,730
8XXXX - Digesters - - - - 414,000
8XXXX - Gravity Belt Thickeners - - - - 1,004,000
8XXXX - PCON Evacuation Repairs - - - - 74,000
8XXXX - Aeration Basin Channel Blower - - - - 40,500
8XXXX - ADA Improvements - - - - 94,000
8XXXX - Sewer Collection System Software - - - - 205,000 Total: $ 3,484,521 2,010,058 3,728,180 10,378,260 5,400,759 Capital Expenditure Detail

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Wastewater Enterprise Funds (Fund 502 / 512 / 514)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 9520 - Wastewater System Maintenance
510101 - Perm. Salaries 369,067 $ 360,159 442,951 478,594 488,587 510102 - Overtime 38,563 30,859 30,098 27,500 27,500
520101 - Retirement 30,428 31,542 35,683 42,535 43,496
520101 - Retirement - UAL 60,220 47,046 54,452 63,452 65,583 520104 - Health Insurance 49,709 47,296 52,511 58,956 59,991 520105 - Workers Compensation 36,247 34,498 32,506 39,835 37,340 520106 - Disability Insurance 1,725 1,621 1,756 2,778 2,808 520107 - Unemployment 16,476 15,681 17,974 342 -
520109 - Life Insurance 489 427 469 737 737
520110 - Medicare 6,103 5,194 6,113 6,940 7,085
9521 - Wastewater Treatment Plant
510101 - Perm. Salaries 810,301 $ 829,924 1,099,737 1,125,000 1,272,772 510103 - Temp. Salaries 35,425 47,856 41,792 25,000 25,000 510102 - Overtime 40,626 34,204 34,518 45,000 45,000
520101 - Retirement 72,709 83,068 94,204 105,000 117,439 520101 - Retirement - UAL 150,218 113,970 125,566 168,543 170,844 520103 - Social Security 1,198 801 403 - -
520104 - Health Insurance 134,293 158,919 175,309 197,100 209,019 520105 - Workers Compensation 88,928 91,246 85,269 109,848 100,819 520106 - Disability Insurance 3,814 3,812 3,911 7,544 7,511 520107 - Unemployment 40,422 41,476 47,152 - -
520109 - Life Insurance 1,052 1,004 1,047 1,568 1,455
520110 - Medicare 12,478 12,257 15,117 18,433 18,455
9522 - Wastewater Customer Service
510101 - Perm. Salaries 87,383 $ 69,743 82,676 93,667 104,063 510103 - Temp. Salaries 10,358 8,417 5,573 - -
510102 - Overtime 249 164 99 600 600
520101 - Retirement 6,075 7,140 7,614 9,001 10,000
520101 - Retirement - UAL 11,408 8,912 9,396 12,418 13,968 520103 - Social Security 561 386 346 - -
520104 - Health Insurance 12,302 17,468 18,613 20,572 25,558 520105 - Workers Compensation 7,733 8,455 7,363 8,430 8,585 520106 - Disability Insurance 359 382 413 577 643
520107 - Unemployment 3,815 3,843 4,074 83 -
520109 - Life Insurance 144 140 143 212 212
520110 - Medicare 1,085 1,076 1,141 1,358 1,509
9525 - Environmental Compliance
510101 - Perm. Salaries 120,341 $ 106,698 132,968 162,416 185,257 510103 - Temp. Salaries - - - - -
510102 - Overtime 1,700 2,282 838 2,000 2,000
520101 - Retirement 9,451 10,741 12,787 15,608 17,803
520101 - Retirement - UAL 17,680 13,464 13,796 21,533 24,867 520103 - Social Security - - - - -
520104 - Health Insurance 23,504 25,757 30,335 35,248 38,524 520105 - Workers Compensation 11,503 11,737 11,743 14,617 15,284 520106 - Disability Insurance 565 573 652 1,039 1,039
520107 - Unemployment 5,228 5,335 6,495 61 -
520109 - Life Insurance 178 163 204 314 314
520110 - Medicare 1,010 996 1,367 2,355 2,686

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Wastewater Enterprise Funds (Fund 502 / 512 / 514)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 9528 - Administration - Wastewater
510101 - Perm. Salaries 194,654 $ 245,476 286,721 349,531 376,258 510103 - Temp. Salaries 496 - - - -
510102 - Overtime 714 52 - 1,000 1,000
520101 - Retirement 18,694 24,272 27,864 33,590 36,158
520101 - Retirement - UAL 35,058 32,868 35,466 46,340 50,505 520103 - Social Security 31 - - - -
520104 - Health Insurance 38,445 34,601 34,289 59,354 62,654 520105 - Workers Compensation 21,899 26,555 25,406 29,866 29,198 520106 - Disability Insurance 908 1,125 1,309 2,180 2,353 520107 - Unemployment 9,954 12,071 14,049 275 -
520109 - Life Insurance 334 374 472 792 792
520110 - Medicare 2,865 3,459 3,923 1,944 5,484
Total Personnel Services: $ 2,677,585 2,657,175 3,176,673 3,451,686 3,718,755 Materials & Services
9520 - Wastewater System Maintenance
610101 - Electricity 5,688 $ 6,408 6,156 7,000 7,000
610103 - Telephone 7,639 6,279 6,717 7,500 7,500
610109 - Meeting & Travel 877 1,891 1,767 7,000 7,000
610111 - Equipment Rental 500 116 (106) 500 500
610113 - Professional Fees 15,885 5,606 1,149 5,000 5,000 610121 - Dues & Subscriptions 159 153 183 - -
610123 - Training 849 1,304 1,063 4,000 4,000
610125 - Uniform Rental 892 1,818 2,674 2,000 2,000
610129 - Other Expense 1,803 1,948 2,947 4,350 4,350
620101 - Office Supplies 600 788 842 900 900
620103 - Printing 146 157 190 300 300
620105 - Computer Supplies - 150 - 300 350
620108 - Flares / Batteries - - - - -
620109 - First Aid Supplies 17 - 122 200 200
620112 - Protective Clothing 757 1,963 2,373 3,000 3,000 620114 - Other Safety Supplies 1,369 1,730 4,032 4,000 4,000 620128 - Janitorial Supplies 575 1,522 550 500 500
620132 - Construction Materials 13,043 17,307 43,839 25,000 15,000 620136 - Treatment Chemicals 1,000 610 952 2,000 2,000
620139 - Pipe Fittings 12,005 9,147 12,336 13,000 13,000 620140 - Small Tools 2,790 2,404 6,500 6,500 6,500
630101 - Building Maintenace 640 608 869 1,050 1,050
630106 - Office Machines Mtc - - - - -
630107 - Comm. Eqpt. Mtc 2,415 2,829 2,097 2,105 2,105
630108 - Field / Shop Eqpt Mtc 655 21,198 3,040 14,000 4,000 630109 - Computer Eqpt Mtc 11 - - 300 300
630112 - Gasoline / Oil 19,202 14,776 14,132 15,000 15,000 630114 - Parts - - 7,043 - -
630115 - Outside Maintenance - 282 - 1,500 1,500
630116 - Motor Vehicle Expense 42,440 67,081 46,554 46,554 67,000 9521 - Wastewater Treatment Plant
610101 - Electricity 447,311 $ 597,428 517,936 560,000 560,000 610102 - Natrual Gas 34,747 30,560 35,357 30,000 30,000 610103 - Telephone 7,481 7,997 9,576 10,000 10,000
610104 - Water 1,563 2,669 2,352 1,500 1,500
610105 - Leaselines - - - - -
610106 - Advertising - 71 - - -
610107 - Books & Periodicals 159 170 976 1,000 1,000
610108 - Auto Reimbursement - 53 - 300 300
610109 - Meeting & Travel 7,621 7,625 9,928 15,000 15,000

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Wastewater Enterprise Funds (Fund 502 / 512 / 514)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 610111 - Equipment Rental 28,435 5,481 672 10,000 10,000 610113 - Professional Fees 196,618 312,344 265,178 300,000 50,000 610116 - Professoinal Fees - Legal - - - 65,000 -
610117 - Solid Waste Collections - - - - -
610121 - Dues & Subscriptions 1,982 2,640 1,704 4,000 20,000 610123 - Training 3,442 3,919 1,207 4,000 4,000
610125 - Uniform Rental 3,249 3,895 3,877 5,000 5,000
610129 - Other Expense 6,786 6,111 5,428 6,000 6,000
610131 - Filing Fees 81,338 86,215 92,926 87,000 87,000 620101 - Office Supplies 4,503 2,770 3,594 5,000 5,000
620102 - Postage 27 435 - - -
620103 - Printing - - - - -
620105 - Computer Supplies - 1,141 1,021 1,500 1,500
620108 - Flares / Batteries / Film 248 18 - - -
620109 - First Aid Supplies - - 370 300 300
620112 - Protective Clothing 5,421 5,926 4,922 6,000 6,000 620114 - Other Safety Supplies - - - - -
620122 - Grounds Landscaping - - - - -
620125 - Chemicals / Fertilizers - - - - -
620128 - Janitorial Supplies 14,471 16,739 12,870 11,500 11,500 620130 - Maintenance Supplies 2,989 3,868 4,534 5,000 5,000 620131 - Printing Supplies 100 1,372 851 1,500 1,500
620132 - Construction Materials 2,190 2,089 1,873 2,500 2,500 620135 - Other Supplies - - - - -
620136 - Treatment Chemicals 340,499 279,588 352,865 310,000 310,000 620137 - Lab Tests & Supplies 66,071 122,160 113,107 95,000 95,000 620138 - Purchased Water - - - - -
620139 - Pipe Fittings - - - - -
620140 - Small Tools 1,304 1,507 1,419 1,500 2,000
630101 - Building Maintenace 2,543 12,176 2,969 2,500 2,500 630103 - Grounds / Landscaping 27,870 18,789 35,523 30,000 30,000 630106 - Office Machines Mtc 681 711 592 1,000 1,000
630107 - Comm. Eqpt. Mtc 11,962 17,229 16,553 18,009 18,009 630108 - Field / Shop Eqpt Mtc 389,613 486,748 354,410 325,000 325,000 630109 - Computer Eqpt Mtc 464 280 - 500 500
630111 - Other Facility Mtc - - - - -
630112 - Gasoline / Oil 23,581 23,654 20,704 30,000 30,000 630113 - Tires & Batteries 125 1,135 - 2,000 2,000
630114 - Parts 22 - - - -
630115 - Outside Maintenance - - - - -
630116 - Motor Vehicle Expense 48,574 76,775 53,280 53,280 75,000 630117 - Meter Maintenance - - - - -
630120 - Water Pumps Mtc - - - - -
640112 - Bank Charges 12,095 12,000 - - -
9522 - Wastewater Customer Service
610103 - Telephone - $ - - - -
610109 - Meeting & Travel - - 1,501 1,500 2,250
610113 - Professional Fees 19,180 19,818 20,750 41,275 43,450 610129 - Other Expense - - 357 500 750
610138 - Online Fees 107,644 104,758 117,692 120,000 121,500 620101 - Office Supplies 783 876 1,639 1,500 1,500
620102 - Postage 23,655 23,602 37,017 31,225 31,225
620103 - Printing 5,394 5,239 11,254 10,350 13,110
620105 - Computer Supplies 1,047 1,591 2,011 1,500 2,100 630106 - Office Machines 622 722 749 500 510
640122 - Bank Charges 6,399 6,089 7,269 8,700 8,700
640116 - Bad Debt Expense 22,714 27,182 33,873 50,000 50,000 9523 - Public Information Office
610113 - Professional Fees 13,631 $ 11,889 1,630 3,885 3,302 610115 - Prof. Fees - Lobby 3,000 - 22,000 22,000 23,000

City of El Centro
FY 2026-27 Proposed Budget - Expenditure Detail
Wastewater Enterprise Funds (Fund 502 / 512 / 514)

PRELIMINARY PROPOSED

ACTUAL ACTUAL AUDIT ACTUAL ESTIMATED BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 620103 - Printing - - - 2,490 832
9525 - Environmental Compliance
610103 - Telephone 949 $ 953 911 1,000 1,000
610104 - Water 142 55 88 100 100
610106 - Advertising 1,588 1,591 - 800 800
610107 - Books & Periodicals - - 240 500 500
610108 - Auto Reimbursement - - - 100 100
610109 - Meeting & Travel 1,194 300 1,625 2,000 2,000
610113 - Professional Fees 2,624 4,043 6,027 10,000 12,000 610121 - Dues & Subscriptions 298 545 239 800 400
610123 - Training 655 704 1,354 2,500 2,000
610129 - Other Expense 1,576 1,885 1,159 1,300 1,300
610131 - Filming Fees 17,666 21,412 22,141 23,000 23,000 620101 - Office Supplies 1,234 726 892 1,000 1,000
620105 - Computer Supplies 583 523 33 500 500
620108 - Flares / Batteries - - - - -
620112 - Protective Clothing 463 381 500 700 700
630109 - Computer Mtc - - - 250 250
630112 - Gasoline & Oil 2,392 2,219 2,097 2,000 2,000
9528 - Administration - Wastewater
610103 - Telephone 1,603 $ 1,227 1,041 1,500 1,500
610106 - Advertisement - - 601 1,000 1,300
610107 - Books & Periodicals 10 2 - - -
610108 - Auto Reimbursement 26 11 18 100 100
610109 - Meeting & Travel 1,405 888 3,477 2,000 3,000
610113 - Professional Fees 63,480 37,211 26,132 35,000 34,000 610121 - Dues & Subscriptions 299 222 10,498 2,000 149,000 610123 - Training 1,158 758 1,132 1,500 2,000
610129 - Other Expense 88,310 92,207 16,588 19,000 17,000 620101 - Office Supplies 781 1,479 906 1,000 1,000
620102 - Postage - - - - -
620103 - Printing 260 164 286 500 600
620105 - Computer Supplies 609 643 1,528 1,200 1,200
620109 - First Aid Supplies - - - 100 50
620114 - Other Safety Supplies 100 100 250 250 250
620128 - Janitorial Supplies - 8 1,415 1,500 1,500
630101 - Building Maintenance - - 786 1,000 1,000
630106 - Office Machines Mtc 134 - - 250 250
630107 - Comm Eqpt Mtc 181 114 118 250 250
630109 - Computer Eqpt Mtc 12,643 - 166 500 500
630112 - Gasoline & Oil - - 106 500 500
640102 - Liabiilty / Prop Insur. - - - - 537,263
9529 - Overhead - Wastewater
810102 - Overhead 725,555 $ 1,123,336 1,562,185 1,467,274 1,201,795 Total Material & Services: 3,817,836 3,040,029 4,018,876 4,052,847 4,202,101