INTENTIONALLY LEFT BLANK
A PROCLAMATION OF THE ESCALON CITY COUNCIL RECOGNIZING THE MONTH OF OCTOBER, 2025, AS BREAST CANCER AWARENESS MONTH WHEREAS, Breast Cancer Awareness Month, held in October every year, aims to promote screening and prevention of the disease, which affects one in eight women in the United States every year and 2.3 million women worldwide; and
WHEREAS, Breast Cancer Awareness Month features a number of campaigns and programs conducted by groups ranging from breast cancer advocacy organizations to local community organizations to major retailers and professional sports leagues; and WHEREAS, thanks to early detection and better treatments, mortality rates for breast cancer have steadily decreased over the last decade; and WHEREAS, during National Breast Cancer Awareness Month, we stand with our grandmothers, mothers, daughters, sisters and friends, and we recognize all who have joined their loved ones in fighting their battle, as well as the advocates, researchers, and health care providers whose car and hard work gives hope to those living with breast cancer; and NOW, THEREFORE, I Andrew Hagan, Mayor of the City of Escalon, on behalf of the Escalon City Council, do recognize the month of October 2025 as Breast Cancer Awareness Month, and urge our fellow citizens to become aware of the impact that breast cancer has on our community and to take action to help diagnose early or seek preventative care for Breast Cancer, and to pay tribute to those who have lost their lives to this disease.
Dated this 20th day of October 2025
____________________________________
Mayor Andrew Hagan
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ITEM NO. 2
COUNCIL AGENDA ITEM
FOR OCTOBER 20, 2025
Prepared By: Celinda Bickner, Finance Director
Date: October 14, 2025
Subject: Approval of Register of Demands – October 13, 2025, for $797,074.05 Recommendation:
Approval of the Register of Demands for the amount of $797,074.05 for the period beginning October 1, 2025, and ending on October 13, 2025, pursuant to the Fiscal Year 2025-26 Budget adopted on 6/16/2025.
Attachments
Attached is the check register report for the period beginning October 1, 2025, and ending on October 13, 2025, in which items were paid in conformity with City policies and procedures from available funds.
10/14/2025 8:53 AM A/P HISTORY CHECK REPORT PAGE: 1
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE:10/01/2025 THRU 10/13/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT VIS01 VISA
I-HARDGRAVES092025- U-HAUL-TRANSPORT MOTORCYCLE D 10/03/2025 24.27 001320 24.27 LAN01 LANDMARK HEALTHPLAN OF CA INC
I-202509295430 LANDMARK HEALTHPLAN OF CA INC D 10/13/2025 194.22 001321 194.22 MOD03 MODESTO IRRIGATION DISTRICT
I-202510015444 MODESTO IRRIGATION DISTRICT D 10/13/2025 46,656.65 001322 46,656.65 YAN03 YANCY-GWERDER INC.
I-3 YOSEMITE SIDEWLK/WTRLINE R 10/02/2025 157,599.30 083050 157,599.30 DUR05 DURAN, DANIEL
I-202510025447 JULY 2025 KATRATE 6YRS-ADULT R 10/02/2025 476.25 083051 I-202510025448 AUG 2025 KARATE 6YRS-ADULT R 10/02/2025 877.50 083051 I-202510025449 SEPT 2025 KARATE 6YRS-ADULT R 10/02/2025 333.75 083051 1,687.50 MOR15 MORGAN, MATT
I-202510025446 CONTINUING EDUCATION R 10/02/2025 195.00 083052 195.00 TYL01 TYLER TECHNOLOGIES
I-025-459694- INSITE FEES-UTILITIES R 10/02/2025 3,003.00 083053 I-025-460217- UTILITY BILL NOTIFICATIONS R 10/02/2025 98.20 083053 3,101.20 SIE11 SIEMENS INDUSTRY INC
I-5332083847 Fire Panel Upgrade #1 R 10/02/2025 12,000.00 083054 12,000.00 ENG01 ENGIE SERVICES U.S.
I-90074182 YEAR 4 OM FEES R 10/03/2025 15,654.40 083055 15,654.40 LIN01 LINDE INC
I-52290474 LIQUID OXYGEN R 10/03/2025 14,954.62 083056
I-52442639 LIQUID OXYGEN R 10/03/2025 4,710.23 083056 19,664.85 SAN25 SAN JOAQUIN COUNTY SHERIFF'S
I-202510035451 INCOME WITHOLDING ORDER R 10/03/2025 313.64 083057 313.64 4LEAF 4LEAF, INC.
I-J4190-25-8 6TH CYCLE HOUSING ELEMENT R 10/13/2025 2,565.00 083058 2,565.00 AUT01 AUTREYS SWEEPING LLC
I-48631 STREET SWEEPING SERVICES R 10/13/2025 1,807.68 083059 I-48682 STREET SWEEPING SERVICES R 10/13/2025 1,807.68 083059 3,615.36
10/14/2025 8:53 AM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE:10/01/2025 THRU 10/13/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT AXO01 AXON ENTERPRISE INC
I-INUS384202 AXON - TRANSFER BALANCE R 10/13/2025 36,808.39 083060 36,808.39 GRO02 GROVER LANDSCAPE SERVICES INC
I-0343124 BELLATERRA LANDSCAPING R 10/13/2025 2,455.00 083061 I-0343125 THE ESTATES LANDSCAPING R 10/13/2025 670.00 083061 3,125.00 GRO12 GROUND ZERO ANALYSIS INC
I-29944 GROUND WATER MONITORING R 10/13/2025 10,897.00 083062 10,897.00 INT06 INTERNATIONAL TELE-PATH
I-SI-269429 RADIO SERVICE CONTRACT R 10/13/2025 445.00 083063 445.00 OLY01 DENCZEK, DAN
I-5708 LANDSCAPE/TREE PRUNNING R 10/13/2025 1,300.00 083064 1,300.00 SWI01 SWIFT, ROBERT
I-3926 LANDSCAPE MAINTENANCE R 10/13/2025 8,407.36 083065 8,407.36 TYL01 TYLER TECHNOLOGIES
I-025-528767 UTILITY ONLINE/WEBSITE R 10/13/2025 130.00 083066 130.00 VAL04 VALLEY WATER COLLABORATIVE
I-0725ESJ25M64 NITRATE CONTROL PROG R 10/13/2025 3,000.00 083067 3,000.00 NAG00 NAGEL LANDSCAPING INC
I-52532 LANDSCAPE MAINTENANCE R 10/13/2025 915.00 083068 915.00 1 REED,DAVID
I-202510035450 RV STORAGE REFUND R 10/13/2025 300.00 083069 300.00 ARE02 AYALA-AREVALO, JADIERRE
I-202509295437 SOCCER REFEREE 9/20/25 R 10/13/2025 40.00 083070 40.00 AYE01 AYERA TECHNOLOGIES, INC
I-717393 LIBRARY INTERNET SERVICES R 10/13/2025 49.00 083071 49.00 BEA01 BEAR ELECTRICAL SOLUTIONS
I-27703 TRAFFIC SIGNAL MAINT- RESPONSE R 10/13/2025 630.00 083072 630.00 CCP01 C&C PORTABLE TOILETS INC
I-21070 PORTABLE TOILET-SHOOTING RANGE R 10/13/2025 223.10 083073 223.10
10/14/2025 8:53 AM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE:10/01/2025 THRU 10/13/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT CEN16 CENTRAL SAN JOAQUIN VALLEY RMA
I-INV0363 WRKS COMP, LIABILITY,ERMA R 10/13/2025 100,832.00 083074 100,832.00 DEP03 DEPARTMENT OF JUSTICE
I-848059 (6) BLOOD ALC ANALYSIS R 10/13/2025 210.00 083075 210.00 FGL01 FRUIT GROWERS LABORATORY INC
I-553299A WASTEWATER/INDUSTRIAL TESTING R 10/13/2025 1,871.00 083076 I-553526A DRINKING WATER TESTING R 10/13/2025 203.00 083076 I-553826A DRINKING WATER TESTING R 10/13/2025 95.00 083076 I-553827A DRINKING WATER TESTING R 10/13/2025 335.00 083076 I-554020A INDUSTRIAL WATER TESTING R 10/13/2025 614.00 083076 I-554021A INDUSTRIAL WATER TESTING R 10/13/2025 451.00 083076 I-554061A DRINKING WATER TESTING R 10/13/2025 216.00 083076 3,785.00 FRE09 FRESNO OXYGEN & WELDING SUPPLY
I-0091719884 CO2 RENTALS R 10/13/2025 154.87 083077 154.87 HER03 HERNANDEZ, CALDERON EMMANUEL
I-202509295436 SOCCER REFEREE 9/20/25 R 10/13/2025 48.00 083078 I-202509295440 SOCCER REFEREE 9/27/25 R 10/13/2025 24.00 083078 72.00 HUE01 HUEBNER, LOGAN
I-202509295435 SOCCER REFEREE 9/20/25 R 10/13/2025 40.00 083079 I-202509295438 SOCCER REFEREE 9/27/25 R 10/13/2025 70.00 083079 110.00 JAC02 JACOBS, PEYTON
I-202509295433 SOCCER REFEREE 9/20/25 R 10/13/2025 32.00 083080 I-202509295442 SOCCER REFEREE 9/27/25 R 10/13/2025 60.00 083080 92.00 JAC11 JACOBS, ETHAN
I-202509295434 SOCCER REFEREE 9/20/25 R 10/13/2025 30.00 083081 30.00 KRI03 KRIEGER, MILEA
I-202509295439 SOCCER REFEREE 9/27/25 R 10/13/2025 72.00 083082 72.00 LER01 LEER PROPERTIES LLC
I-202510135458 BUILDING D-CERT OF OCCUPANCY R 10/13/2025 30,000.00 083083 30,000.00 LOG01 GOTO COMMUNICATIONS, INC
I-IN7104245260 MONTHLY TELEPHONE R 10/13/2025 694.68 083084 694.68 MAV02 MAVERICK DATA SYSTEMS
I-539 WARRANT BUILDER-PRO R 10/13/2025 2,250.00 083085 2,250.00
10/14/2025 8:53 AM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE:10/01/2025 THRU 10/13/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT MCD01 MCDOWELL & DAVIS TOWING & AUTO
I-014521 OIL CHANGE- UNIT 2229 R 10/13/2025 135.35 083086 135.35 MIS02 MISSION LINEN SUPPLY
I-524659416 RUG/TOWEL/UNIFORM-PW R 10/13/2025 124.10 083087 I-524659422 RUG/TOWEL-COMM CTR R 10/13/2025 31.56 083087 I-524706503 RUG/TOWEL/UNIFORM-PW R 10/13/2025 76.33 083087 231.99 PEG01 PEGBOARD
I-519243 (500) PARKING CITATIONS R 10/13/2025 409.88 083088 409.88 QUI03 QUILL CORPORATION
I-45765249 (8) CASES OF COPY PAPER R 10/13/2025 380.54 083089 380.54 RAD05 THE RADAR SHOP
I-26582 RADARS/LIDARS/FORKS RECERTIFD R 10/13/2025 906.00 083090 906.00 RAL01 RALEY, ISABELLE
I-202509295441 SOCCER REFEREE 9/27/25 R 10/13/2025 54.00 083091 54.00 RBC01 CORE & MAIN LP
I-X612582 (100)TUBE/ANG KEY MTR/NO LEAD R 10/13/2025 1,058.57 083092 1,058.57 ROS08 ROSS-CAMPBELL, INC.
I-25-3913-3 SB1383 ORGANICS OUTREACH R 10/13/2025 2,000.00 083093 2,000.00 SAN24 SANTANDER BANK, N.A.
I-17761201 VAC-CON VACUUM TRUCK R 10/13/2025 7,937.39 083094 7,937.39 SAN30 SAN JOAQUIN CO ANIMAL CONTROL
I-202510015445 DOG LICENSE- GEOVANI R 10/13/2025 55.00 083095 55.00 SAN47 SJC TTC
I-202510035452 2025-26 TAX:17341 ESC BELLOTA R 10/13/2025 12,209.18 083096 I-202510035453 2025-26 TAX:26377 CATHERINE WY R 10/13/2025 599.20 083096 I-202510035454 2025-26 TAX:26343 CATHERINE WY R 10/13/2025 325.86 083096 I-202510035455 2025-26 TAX:19246 S ST JOHN AV R 10/13/2025 354.30 083096 I-202510035456 2025-26 TAX:19212 S ST JOHN AV R 10/13/2025 1,574.52 083096 15,063.06 SSJ01 SOUTH SAN JOAQUIN GROUNDWATER
I-ESCALON 2025Q3 SSJGSA EXPENSES 7/01-9/30/25 R 10/13/2025 3,446.81 083097 3,446.81 STA01 STAPLES BUSINESS CREDIT
I-7007011919 OFFICE SUPPLIES R 10/13/2025 114.74 083098 114.74
10/14/2025 8:53 AM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE:10/01/2025 THRU 10/13/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT STR01 STRAND ACE HARDWARE INC.
I-679081 BALL VALVE/90 DEGREE ELBOW R 10/13/2025 35.41 083099 I-679140 (2) MED BOX R 10/13/2025 14.12 083099
I-679420 (4) TARP STRAPS/ (1) TARP R 10/13/2025 37.57 083099 87.10 TON01 TONY FRAGA BUILDING SERVICE, I
I-1080 SEP (0) EVENTS/RESTROOMS R 10/13/2025 304.00 083100 I-193 MONTHLY JANITORIAL SERV SEP 25 R 10/13/2025 2,827.70 083100 I-256 ADDTL CLEANING SEPT 2025 R 10/13/2025 312.00 083100 3,443.70 VAL11 VALLEY PACIFIC PETROLEUM SERVI
I-CL 25-916364 FUEL R 10/13/2025 768.91 083101 768.91
WEB02 WEBSTER BANK - LOAN OPS
I-DUE 11-5-2025 ENERGY LEASE R 10/13/2025 291,453.00 083102 291,453.00 XER02 XEROX CORPORATION
I-024363024 COPIER LEASE-PW SEPT 2025 R 10/13/2025 149.40 083103 I-024363025 COPIER LEASE-CDD SEPT 2025 R 10/13/2025 828.52 083103 I-024363026 COPIER LEASE-CH/REC SEPT 2025 R 10/13/2025 303.62 083103 I-024363027 COPIER LEASE-PD SEPT 2025 R 10/13/2025 402.68 083103 1,684.22 * * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT REGULAR CHECKS: 54 750,198.91 0.00 750,198.91
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 3 46,875.14 0.00 46,875.14
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 0 VOID DEBITS 0.00
VOID CREDITS 0.00 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 01 BANK: OPOOL TOTALS: 57 797,074.05 0.00 797,074.05 BANK: OPOOL TOTALS: 57 797,074.05 0.00 797,074.05
REPORT TOTALS: 57 797,074.05 0.00 797,074.05
ITEM NO. 3
COUNCIL AGENDA ITEM
FOR OCTOBER 20, 2025
Prepared By: Michele Bates, Deputy City Clerk
Date: October 14, 2025
Subject: Review and Accept the Citizen’s Advisory Third Quarter Report Recommendation:
Accept the Citizens Advisory Third Quarter Report submitted by Gracie Marx.
ATTACHMENT 1
SJCOG
Citizens Advisory Committee Quarterly Report
May, June, July and August 2025
May 21, 2025
Due to insufficient action items meeting canceled
June 18, 2025
Due to insufficient action items meeting canceled
July 16, 2025
Due to insufficient action items meeting canceled
August 20,2025
Joel Campos presented approval of Funding for a Free Bus Transfer Pilot Program. Proposed was a pilot program to offer free transfer between local and inner-city bus services, utilizing the funds from the regional initiative of the measure K bus transit category. This project would utilize $600,000 from the SJCOG regional initiatives program. Measure failed, no motion made.
Approval of funding the Vamos-EZ Hub App through
2026-27 was presented by Joel Campos. This is a tool for
improving transit accessibility and convenience across the San Joaquin region. Funds are from the California Air
Resources Board’s Stainable Transportation Equity Project grant. Motion passed unanimously.
Election of officers was held. Gracie Marx, chair,
vice chair, Mike Carouba.
Annual Report of the Airport Land Use Commission was
presented by Isaiah Anderson. Acting as the ALUC, (Airport Land Use Commission) SJCOG is responsible for performing land use consistently, review of projects lying within a safety zone of any of the six airports in San Joaquin County,
updating the ALUCP, and administrating the ALUCP
Program. Discussion item only
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ITEM NO. 4
COUNCIL AGENDA ITEM
FOR OCTOBER 20, 2025
Prepared By: Michele Bates, Deputy City Clerk
Date: October 14, 2025
Subject: Consider Awarding the Main Street Bike and Pedestrian Improvement Project to George Reed, Inc.
Recommendation:
Award the Main Street Bike and Pedestrian Improvement Project in the amount of $1,533.714.90 and grant change order authorization to the City Manager in an amount not to exceed $153,371.49 or 10% of the bid amount, for a total of $1,687,086.39.
Strategic Plan Priority:
This project is consistent with the Escalon Strategic Plan Priority #4, Infrastructure, in that it utilizes available grant funding to make strategic investments in daily use infrastructure.
Background and Discussion:
This project consists of the installation of sidewalks and improved bike and pedestrian safety along Main Street including ADA curb ramps, improved striping, concrete bulb outs at the intersection with 2nd, 3rd and 4th Streets and bike lane striping south of the intersection.
The project also consists of frontage improvements at the Escalon Branch of the Stockton-San Joaquin County Public Library.
The work shall have an anticipated start date of December 8, 2025.
On October 2, 2025, the City held a bid opening for the Main Street Bike and Pedestrian Improvement Project and six (6) proposals were received. The apparent low bidder was George Reed, Inc. of Modesto, CA with a bid of $1,533.714.90. The engineer’s estimate for this project was $1,600,000.00.
Company Bid Amount
George Reed, Inc. $1,533.714.90
Grade Tech, Inc. $1,575,979.63
United Pavement Maintenance $1,813,826.50
FBD Vanguard Construction $1,693.706.80
TBS Contractors $1,564,553.43
McGuire & Hester $1,720,908.82
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INTENTIONALLY LEFT BLANK
INTENTIONALLY LEFT BLANK
FY 25-26
BEGINNING CASH BALANCE $ 21,895,638.17
Total Receipts - Deposits $1,554,114
Total Disbursements - Withdrawls ($1,371,111)
ENDING CASH BALANCE 22,078,641.06
-
DEPOSITORIES - INVESTMENTS
Oak Valley Community Bank (cash in checking) $ 1,842,865.60 Oak Valley Community Bank (Investment Sweep) 1,299,037
Interest Earned Yet Unapplied -
State Treasurer - LAIF Investments 7,000,588
CETERA Investments 11,936,150
TOTAL DEPOSITORIES $22,078,641.06
FUND CASH BALANCES BY FUND AMOUNT $
100 GENERAL FUND OPERATING 3,746,386
201 IN-LIEU OF LOW INCOME HOUSING 76,360
202 PLANNING-DEVELOPER IMPACT FEES 13,475
203 LIBRARY -DEVELOPER IMPACT FEES 1,246
204 PARK - DEVELOPER IMPACT FEES 172,252
205 RECREATION-DEVELOPER IMPACT FEES 157,939
206 PUBLIC WORKS - DEVELOPER IMPACT FEES 144,160
207 TRANSPORTATION MITIGATION -DEVELOPER IMPACT FEES 1,745,844 208 POLICE - DEVELOPER IMPACT FEES 100,305
209 CITY HALL - DEVELOPER IMPACT FEES 12,452
220 LLD Sunrise District -4,209
221 LLD Bellaterra Estates -9,927
222 LLD Westwood -4,418
223 LMD The Estates 1,212
224 BAD The Estates 18,461
GENERAL FUND $3,746,386
DEVELOPMENT FUNDS $2,424,034
LIGHTING/LANDSCAPE DISTRICT FUNDS $1,119
242 CDBG-HUD 2,953
252 COPS GRANTS-SLESF & CLEEP 227,143
SPECIAL POLICE FUND $227,143 $2,953
270 TRANSPORTATION 1,248,547
271 RTIF 213,965
Section 53646 of the Government Code Requires the City Treasurer to submit to the City Council a written report and accounting of receipts and disbursements.
SEPTEMBER 2025 - UNAUDITED
MONTHLY TREASURER'S REPORT
CITY OF ESCALON
1 of 2
FUND CASH BALANCES BY FUND AMOUNT $
281 TRAFFIC CONGESTION 98,157
282 TRAFFIC SAFETY 86,893
290 MEASURE K 2,483,184
322 GAS TAX 2103, 2106, 2107, 2107.5, 2105 -230,556
TRANSPORTATION FUNDS OTHER $4,130,746
GAS TAX FUND -$230,556
504 DEBT SERVICE - CIVIC/COMM. CTR -
505 DEBT SERVICE - ENERGY LEASE -
600 WATER - OPERATING 1,083,829
605 WATER - CAPITAL 2,950,883
610 DEPRECIATION RESERVE - WATER 1,341,887
615 DEBT SERVICE - WATER SDWBL 76 -
616 DEBT SERVICE - WATER SDWBL 84 340,000
619 TRUST - UTILITY DEPOSIT 37,521
TOTAL ENTERPRISE WATER FUNDS $5,754,120
620 SEWER INDUSTRIAL- OPERATING 1,550,840
623 SEWER INDUSTRIAL- CAPITAL 737,287
627 SEWER INDUSTRIAL- DEBT SERVICE BOND 120,969
TOTAL ENTERPRISE SEWER INDUSTRIAL FUNDS $2,409,096
630 SEWER MUNICIPAL- OPERATING 517,345
633 SEWER MUNICIPAL- CAPITAL 1,089,816
635 SEWER MUNICIPAL- DEPRECIATION RESERVE 700,000
637 SEWER MUNICIPAL- DEBT SERVICE BOND 700,000
TOTAL ENTERPRISE SEWER MUNICIPAL FUNDS $3,007,160
640 STORM WATER - OPERATING 76,854
643 STORM DRAIN - CAPITAL 300,133
645 STORM DRAIN - DEPRECIATION RESERVE 46,706
TOTAL ENTERPRISE STORM FUNDS $423,693
660 TRANSIT FUND 36,945
TOTAL ENTERPRISE TRANSIT FUNDS $36,945
TOTAL CASH BALANCE - ALL FUNDS $21,932,837.85
DEPOSITS IN TRANSIT (6,437)
UNCASHED CHECKS - Current 114,398
UNCASHED CHECKS - 30 Days + 37,582
PAYMENTS IN TRANSIT 286
(25)
TOTAL CASH BALANCE BY FUND WITH BANK ADJUSTMENTS $22,078,641 $0
2 of 2
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CITY OF ESCALON
Adopted Balanced Budget Summary
General Fund
Safety Expenses %
FY 2025-2026
Adopted Budget % Full Expenses Allocated Costs
FY 2025-2026
Adopted Budget % Police Expenses $ 3,535,660 55.8%
Animal Control $ 194,135 3.1%
Taxes $ 5,107,249 80.5% Insurance $ 455,276 $ (455,276) $ - 0.0% Code Enforcement $ 41,624 0.7% Licenses & Permits 192,300 3.0% Corporation Yard 428,710 $ (428,710) $ - 0.0% $ 3,771,419 59% Fines & Forfeitures 4,700 0.1% Measure P 31,450 $ (31,450) $ - 0.0% Use of Money & Property 285,400 4.5% Civic Center Police Dept. 38,652 $ (38,652) $ - 0.0% Streets & Parks Expenses % Other Agencies 31,500 0.5% Civic Center City Hall 31,400 $ (31,400) $ - 0.0% Street Lighting $ 146,636 2.3% Current Service Charges 188,225 3.0% Legislative 459,981 $ (459,981) $ - 0.0% Streets $ 287,459 4.5% Other Revenues 87,000 1.4% Management & Support 866,206 $ (866,206) $ - 0.0% Street Trees & Landscape $ 44,687 0.7% Recreation Revenues 217,300 3.4% Police 3,535,660 $ 3,535,660 55.8% Parks $ 159,546 2.5% Transfers In 227,833 3.6% Recreation 414,169 $ 414,169 6.5% $ 638,327 10% Animal Control 194,135 $ 194,135 3.1%
Total Revenues $ 6,341,507 100% Street Lighting 146,636 $ 146,636 2.3% Community Expenses % Code Enforcement 41,624 $ 41,624 0.7% Recreation $ 414,169 6.5% Tax Revenue is 80% of Total Revenue Streets 287,459 $ 287,459 4.5% Library $ 81,402 1.3% Street Trees & Landscape 44,687 $ 44,687 0.7% Community Center $ 59,498 0.9% Measure P Tax Revenue $ 980,000 15% Planning 230,997 $ 230,997 3.6% $ 555,069 9% Investments - General Fund $ 225,000 4% Building 310,728 $ 310,728 4.9% Cell Tower Revenues $ 45,400 1% Engineering 289,163 $ 289,163 4.6% Development Expenses % Storage Fee Revenues $ 23,000 0.4% Parks 159,546 $ 159,546 2.5% Planning $ 230,997 3.6% Library 81,402 $ 81,402 1.3% Building $ 310,728 4.9%
Measure P Tax Revenue Community Center 59,498 $ 59,498 0.9% Engineering $ 289,163 4.6% Salaries $ 335,000 34% Transfers Out 545,802 $ 545,802 8.6% $ 830,889 13% UAAL Paydown Plan $ 350,000 36% Transfers to Other Funds $ 545,802 Econ Development $ 150,000 15% Total Expenses $ 8,653,183 $ (2,311,676) $ 6,341,507 100% Total Expenses $ 6,341,507 Equipment Replacements $ 145,000 15%
$ 980,000
REVENUES EXPENSES
Safety
$3,771,420
65% Streets & Parks
$638,328 11%
Community
$555,069 10%
Development
$830,889
14%
2025 -2026
Proposed Budget 2025-26 10/14/2025
City of Escalon
Fiscal Year 2025-26 Adopted Budget
General Fund Summary -Year to Date (YTD)
100
Q1 FY 25-26 Actuals Year to Date
Actuals Actuals Actuals Actuals YTD Budget Budget
FY 2022-23 FY 2023-24 FY 24-25 FY 25-26 FY 25-26 Available FY 25-26
Revenues 5,974,326 6,583,982 $5,322,682 $1,085,933 $6,341,507 $ 5,255,575 Expenses 5,403,110 6,925,538 $5,322,682 $1,574,728 $6,341,507 $ 4,766,779 Net +/- 571,216 (341,556) - $ (488,795) 0 488,795
Budget
Available Percent Used
Percent of Budget
Available
Variance from
Target %
Revenues $ 5,255,575 17% 82.9% 7.9%
Expenses 4,766,779 25% 75.2% 0.2%
Budget Targets - Straight Line (SL)
FY 24-25 Q1 Q2 Q3 Q4 YTD
25% 50% 75% 100% Utilized
Revenues 1,585,377 3,170,754 4,756,130 6,341,507 17%
Expenses 1,585,377 3,170,754 4,756,130 6,341,507 25%
17%
Expense Budget Used
75%
Expense Budget Available
Historical Adopted Budget Cycle
82.9%
$5,255,575
75.2%
$4,766,779
Anticpated & Available Budget
Q1
Target 25%
Revenue Expected
Available for Expenses
Available
FY 25-26
$4,766,779
Budget
$6,341,507
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Budget
BUDGET FY 25-26
Month to Date Summary Perpetual Adopted Budget Reports
City of Escalon Budget at a Glance BUDGET AVAILABLE % Avail Fiscal Year 2025-26 Adopted Budget Total Revenues 6,341,507 $ 5,255,575 83% General Fund Revenue and Expenditure Detail Total Expenses 6,341,507 $ 4,766,779 75% 100 Net $ - $ 488,795
FTE 21.5 Employees 38
Expense Summary YTD % of Budget
Payroll Expense 1,017,811 16%
Services and Supplies 874,153 14%
Cost Allocation / Capital Outlay (317,238) -5%
$ 1,574,726 25%
CLAIM ON CASH $3,580,195
RESERVES 2,401,696 10/14/2025
Adopted 2025-2026
* Fiscal year 2023-24 is unaudited 10/14/2025 10/14/2025 FY 2022-23
Actuals
FY 2023-24
Actuals
FY 24-25 Actuals FY 25-26 Actuals YTD FY 25-26 Adopted
Budget
Q1
25-26
Q2
25-26
Q3
25-26
Q4
25-26
July August September
REVENUES
Taxes 4,212,591 3,696,653 4,002,150 747,201 5,107,249 746,790 411 - - 185,306 521,474 40,010 Licenses & Permits 158,850 143,031 208,915 74,998 192,300 73,405 1,593 - - 55,663 9,169 8,573 Fines & Forfeitures 30,473 33,074 (38,434) (1,653) 4,700 1,122 (2,775) - - 956 30 135 Use of Money & Property 96,159 112,723 97,593 64,045 285,400 53,722 10,322 - - 10,509 20,705 22,508 Other Agencies 676,215 1,118,547 31,806 13,056 31,500 13,056 - - - 897 - 12,160 Current Service Charges 293,167 303,006 91,984 122,606 188,225 143,524 (20,918) - - 18,311 28,051 97,162 Other Revenues 87,157 190,407 102,185 15,885 87,000 6,212 9,674 - - 136 247 5,828 Recreation Revenues 215,215 177,325 215,305 49,795 217,300 34,702 15,093 - - 11,229 20,107 3,366 Other Financing Sources 204,500 809,216 611,178 - 227,833 - - - - - - - Total Revenues $ 5,974,326 $ 6,583,982 $ 5,322,682 $ 1,085,933 $ 6,341,507.0 $ 1,072,533 $ 13,400 $ - $ - 283,006 599,783 189,743 Percentage of Budget 100% 17.1% 16.9% 0.2% 0.0% 0.0% 4.5% 9.5% 3.0%
EXPENDITURES
6010 - Insurance 6010 - - - - - - - - - 137,676 (137,676) - 6030 - Corporation Yard 6030 - - - - - 10,451 (10,451) - - 22,022 (18,109) 6,538 6040 - Measure P 6040 - - - - - - - - - - - -
6060 - Civic Center - Police Department 6060 - - - - - 193 (193) - - 884 (884) 193 6065 - Civic Center - City Hall 6065 - - - - - 193 (193) - - 1,336 (1,318) 176 6100 - Legislative 6100 - - - - - 2,587 (2,587) - - 6,881 (5,720) 1,426 6110 - Management & Support 6110 - - - - - 10,638 (10,638) - - 40,376 (8,101) (21,638) 6200 - Police 6200 3,174,855 2,730,530 2,997,668 1,017,784 3,535,660 912,415 105,369 - - 222,832 382,158 307,424 6210 - Animal Control 6210 169,013 219,715 214,304 41,159 194,135 38,551 2,608 - - 350 23,525 14,676 6220 - Street Lighting 6220 135,514 177,470 156,630 28,183 146,636 26,354 1,829 - - 508 9,325 16,521 6230 - Code Enforcement 6230 1,261 578 - - 41,624 - - - - - - - 6300 - Streets 6300 273,893 282,357 221,291 62,616 287,459 53,710 8,905 - - 12,329 22,731 18,651 6310 - Streets - Trees/Landscaping 6310 38,332 51,688 52,862 11,369 44,687 9,114 2,256 - - 3,049 5,213 852 6400 - Planning 6400 146,826 253,191 187,766 74,037 230,997 63,580 10,458 - - 9,171 46,422 7,987 6420 - Building 6420 135,946 194,713 267,737 50,701 310,728 44,870 5,832 - - 13,826 20,904 10,140 6421 - Engineering 6421 158,813 237,730 269,576 80,002 289,163 72,083 7,919 - - 10,164 46,540 15,379 6600 - Parks 6600 173,553 187,113 148,465 47,034 159,546 36,462 10,571 - - 4,193 18,415 13,854 6605 - Recreation 6605 321,250 319,199 433,483 91,128 414,169 91,617 (489) - - 6,747 22,804 62,066 6610 - Library 6610 52,153 60,621 57,461 9,976 81,402 29,198 (19,222) - - 958 4,459 23,782 6620 - Community Center 6620 75,899 115,737 26,927 19,793 59,498 15,012 4,781 - - 4,686 9,073 1,253 9999 - Transfers Out 9999 545,802 2,094,896 288,513 40,944 545,802 40,944 - - - 13,648 13,648 13,648 Total Expenditures $ 5,403,110 $ 6,925,538 $ 5,322,682 $ 1,574,728 $ 6,341,507 $ 1,457,971 $ 116,755 $ - $ - $ 511,635 $ 453,409 $ 492,928 Percentage of Budget 100.0% 25% (0) 23.0% 1.8% 0.0% 0.0% 8.1% 7.1% 7.8% Excess / (Deficit) of Revenues over Expenditures $ 571,216 $ (341,556) $ - $ (488,795) $ 0 Reserve -Transfer to Impact Fee Fund - - - - -
Beginning Fund Balance 3,893,684 4,464,901 4,123,345 4,123,345 3,634,550 Ending Fund Balance 4,464,901 4,123,345 4,123,345 3,634,550 3,634,550 Less - Designated Reserves:
Assigned Reserve - General Fund Policy (33%) 2,389,851 2,285,428 1,756,485 519,660 2,092,697 Non-Spendable Reserves 308,999 308,999 308,999 308,999 308,999 Amount Not Obligated at Year End $ 1,194,834 $ 1,870,474 $ 2,057,861 $ 3,294,686 $ 1,232,853 $5,974,326 $6,583,982
$5,322,682
$1,085,933
$6,341,507.0
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
FY 2022-23 Actuals FY 2023-24 Actuals FY 24-25 Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget
Revenues - FY 22-23 to 25-26 YTD with Adopted Budget
$5,403,110
$6,925,538
$5,322,682
$1,574,728
$6,341,507
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
FY 2022- 23 Actuals FY 2023- 24 Actuals FY 24-25 Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget
Expenses - FY 22-23 to 25-26 YTD with Adopted Budget
City of Escalon 2025-2026 Budget vs Actuals
City of Escalon At 10/13/2025
Activity Tracker - Measure P Collections Sales Tax - Measure P Collections Fiscal Year 2024-25 & 2025-2026
%
Fund 100 Tax Collected YTD 401,301 $
Expenses XXXX-0XXX Utilized YTD 43,082 $ 11%
Revenue 3000-1101 Available 358,219 $ 89%
Project None
Year to Date Expenses 10/13/2025
100-XXXX-0XXXX $ 43,082
Budget Needs 2025-26
Salaries $ 335,000 Anticipated Income for 2025-2026 Funds Expensed - Utilized UAAL Paydown Plan $ 350,000 $ 980,000 $ 43,082
Econ Development $ 150,000
Equipment /Maintenance $ 145,000 Income from 2024-2025 Funds Expensed - Utilized $ 980,000 $ 65,185 $ -
Expenses by Month
2025 2026
June July August September October November December
$ 2,949 $ 10,485 $ 4,862 $ 15,353 $ 9,433 -$ -$
January February March April May June
-$ $ - $ - -$ -$ -$ $ 43,082
Encumbered Funds - Fiscal Year to Date
Fiscal Year 2025-2026 $ 539,000
Revenue Source:
Total Fiscal Year
100-3000-1101 Current Fiscal Year Activity
~ Part of Budget Surplus 24-25
$401,301
$43,082
$358,219
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
Tax Collected YTD Utilized YTD Available
Celinda Bickner | Finance Director Desk: 209-691-7424 MEASURE P
City of Escalon At 10/13/2025
Activity Tracker - Measure P Collections Revenue Source: Sales Tax - Measure P Collections Description 2025 2026
A Cost Center Expenses
Setup Costs & Legal Expense 2,949.00 - $ -
B Salaries & Salary Increases
Q1 - July - September 40,133.00 - $
Q2 - October - December $ 63,000 Future
Q3 - January - March $ 63,000 Future
Q4 - April - June $ 63,000 Future
C UAAL Paydown - 350,000 - $ November 25
D Economic Development - - -
E Equipment & Maintenance Items - - -
Total $ - $ 43,082 $ 539,000
Total Expenses & Encumbered - - >
Budget Surplus FY 24-25 Collection FY 2025-2026
Encumbered ~ Obligated
$ 582,082.00
Celinda Bickner | Finance Director Desk: 209-691-7424 MEASURE P
City of Escalon At 10/13/2025
Activity Tracker - Measure P Collections Revenue Source: Sales Tax - Measure P Collections Revenue Collected FY 2025-2026
FUND FULL ACCT POST DATE REFERENCE DESCRIPTION TOTAL REVENUES 100 100-3000-1101 7/24/2025 RCPT 00272333 MEASURE P SALES TAX MAY 2025 $80,803 8/26/2025 RCPT 00273341 Measure P Sale Tax Collections $225,301 9/23/2025 RCPT 00275054 MEASURE P TAX JULY 2025 $95,197 Grand Total $401,301
Expenses by Account Fiscal Year 2025-2026
FUND
ACCOUNT
NUMBER ACCOUNT NAME TOTAL EXPENSES
100 6030-0118 CORP YARD MP PAYROLL $2,216
6040-0264 MEASURE P PRO.SERV.SPEC $2,821
6040-0266 MEASURE P AUDITOR/ATTORNY $128
6100-0118 LEGISLATIVE MP PAYROLL $349
6110-0118 MGMT.& SUPPORT MP PAYROLL $1,931
6200-0118 POLICE MP PAYROLL $32,358
6220-0118 STREET LIGHTING MP PAYROL $30
6300-0118 STREETS MP PAYROLL $655
6400-0118 PLANNING MP PAYROLL $702
6420-0118 BUILDING REG. MP PAYROLL $821
6421-0118 ENGINEERING MP PAYROLL $390
6600-0118 PARKS MP PAYROLL $198
6605-0118 RECREATION MP PAYROLL $372
6610-0118 LIBRARY MP SALARIES $61
6620-0118 COMM CENTER MP PAYROLL $52
Grand Total $43,082
Celinda Bickner | Finance Director Desk: 209-691-7424 MEASURE P
City of Escalon
Special Funding and Budget Surplus Report
Fiscal Year 2025-26 as of: 10/14/2025
FUND ACCT ACCT NAME ORIGINAL BALANCE EXPENDED CURRENT BALANCE ENCUMBERED 100 2200-0010 SURPLUS BUDGET REVENUES 275,515.85 (104,874.44) 170,641.41 - 2200-0040 POOL TERMINATION FUNDS 300,000.00 - 300,000.00 (75,000.00) 2200-0051 LIBRARY FUNDS 2024-25 304,427.00 (218,368.60) 86,058.40 (86,058.40) 2222-0022 REIGAN EST DONATION FY 24-25 184,030.47 - 184,030.47 - 1,063,973.32 (323,243.04) 740,730.28 (161,058.40)
$ 579,671.88
Surplus Budget Funds
Equipment & Maintenance Items
13 Computers - Office & Police $ 14,113.35
Server Replacement - Office $ 38,579.32
Fire Panel Upgrade - PD Building $ 12,000.00
Rims Server Replacement PD $ 40,181.77
Encumbered - Future Purchases $ -
Pool Termination Funds
Expected Future Demolition Costs $ 75,000.00
Library Repairs Funds
Funds Expected to be exhausted by Novemeber 2025 $ 86,058.40 Project Expenses for Library Repairs to date $ 218,368.60 Reigan Estate Donation Funds
Specific Use for Recreation Related Projects $ -
Totals $ 323,243.04 $ 161,058.40
New Funds Balance $ 740,730.28 $ 579,671.88
Special Use Funds Balance less Encumbrances
Fiscal Year 2025-2026 10/14/2025
City of Escalon 12
General Fund Financial Histories
Fiscal Years 2023 - 2026 / Adopted Budget - FY 2025-2026 $ 6,341,507 10/14/2025 Sales Tax Collected Sales Tax Budget Percent Realized $ 658,460 $ 2,161,249 30%
GENERAL FUND REVENUES * Unaudited * Unaudited 10/14/25
Actual Actual* Actual* Actual YTD Adopted Budget
Account Revenue FY 2022-23 2023- 2024 2024 - 2025 2025-2026 FY 2025-26 Taxes
100-3000-1000 Property Tax - Current Secured $ 1,335,771 1,411,103$ $ 1,469,036 $ 8,579.19 $ 1,470,000 $ 1,461,421 100-3000-1001 Property Tax - MVLF In Lieu 760,593 803,466 835,433 - 836,000 836,000 100-3000-1010 Property Tax - Current Unsecured 69,214 81,452 87,130 778.62 87,500 86,721 100-3000-1020 Property Tax - Prior 1,027 840 1,291 2,586.14 1,400 (1,186) 100-3000-1035 Property Tax - Supplemental 47,474 63,131 51,342 3,119.23 51,500 48,381 100-3000-1036 Property Tax - Interest 6,318 14,231 17,576 4,818.00 18,000 13,182 100-3000-1100 Sales Tax 1,488,782 844,821 1,030,198 257,159.51 1,181,249 924,089 100-3000-1101 Sales Tax - Measure P - - 401,300.96 0 980,000 578,699 100-3000-1110 Transient Occupancy Tax 4,601 3,183 2,728 780.50 2,900 2,120 100-3000-1120 Franchise Fees - Electric 111,832 118,411 136,106 - 136,400 136,400 100-3000-1121 Franchise Fees - Gas 57,803 52,851 39,279 - 39,500 39,500 100-3000-1123 Franchise Fees - Cable 27,997 19,312 22,812 5,103.33 23,000 17,897 100-3000-1126 Franchise Fees - Video SC 5,481 2,708 3,153 742.17 3,400 2,658 100-3000-1130 Business License Tax 54,307 55,752 54,876 1,764.61 55,000 53,235 100-3000-1140 Real Property Transfer Tax 26,959 26,182 23,898 14,690.48 24,000 9,310 100-3000-1186 SB1186 ADA Fees 3,074 779 13,664 136.80 - (137) 100-3200-1100 Proposition 172 Sales Tax 77,264 68,295 74,999 20,150.65 75,000 54,849 100-3800-1122 Franchise Fees - Garbage 58,490 60,159 61,472 10,815.02 52,000 41,185 100-3800-1124 Franchise Fees - Garbage Bins 33,716 27,003 33,068 6,920.69 33,400 26,479 100-3800-1125 Franchise Fees - Garbage Greenwaste 41,888 42,975 44,087 7,755.47 37,000 29,245 ** 81% Total Taxes: 4,212,590$ 3,696,653$ $ 4,002,150 $ 747,201 $ 5,107,249 $ 4,360,048 Licenses & Permits
100-3000-2050 Fireworks Permits $ 1,148 737$ $ 1,148 $ - $ 1,200 1,200 100-3210-2000 Animal Control Licenses 4,228 3,118 2,906 479.00 3,100 2,621 100-3420-2020 Building Permits - Construction 127,703 125,865 175,455 70,742.81 158,500 87,757 100-3421-2030 Encroachment Permits 25,771 13,311 29,406 3,776.00 29,500 25,724 ** 3.0% Total Licenses & Permits: 158,850$ 143,031$ $ 208,915 $ 74,998 $ 192,300 $ 117,302 Fines & Forfeitures
100-3000-3010 Other Penalties $ 27,500 30,000$ $ (36,500) $ (3,000.00) $ 1,500 4,500 100-3200-3000 Vehicle Code Fines 29 299 355 96.89 500 403 As of:
Revenue
Type
Available
Budget
Budget vs Actuals 1 of 19
GENERAL FUND REVENUES * Unaudited * Unaudited 10/14/25
Actual Actual* Actual* Actual YTD Adopted Budget
Account Revenue FY 2022-23 2023- 2024 2024 - 2025 2025-2026 FY 2025-26 Revenue
Type
Available
Budget
100-3200-3010 Other Police Fines 96 - - - - -
100-3200-3090 Police Admin Citations - 200 576 575.00 700 125 100-3210-3060 Unneutered Animal Citations 85 - - - - -
100-3210-3090 Animal Control Admin Citation - 625 - - - - 100-3230-3090 Abatement Admin Citation 2,763 1,950 (2,865) 675.00 2,000 1,325 ** 0.1% Total Fines & Forfeitures: 30,472$ 33,074$ $ (38,434) $ (1,653) $ 4,700 $ 6,353 Use of Money & Property
100-3000-4000 Investment Earnings $ 41,829 66,935$ $ 43,772 $ 50,491.91 $ 225,000 174,508 100-3000-4003 Loan Interest Earnings - - - - - -
100-3000-4004 WWTP Loan Interest Earnings - 1,175 - - - - 100-3000-4012 Cell Tower Rents 29,503 29,002 35,510 3,750.00 45,400 41,650 100-3000-4013 Cell Tower Rent Ayera - - 3,200 5,400.00 - (5,400) 100-3605-4012 Recreation - Cell Tower Rents 24,828 15,611 15,111 4,402.70 15,000 10,597 ** 4.5% Total Use of Money & Property: 96,160$ 112,723$ $ 97,593 $ 64,045 $ 285,400 $ 221,355 Other Agencies
100-3000-5000 COVID-19 - State Funds -$ 224$ -$ $ - $ - - 100-3000-5010 MVLF Residual 7,625 9,189 11,737 11,380.67 12,000 619 100-3000-5030 HOPTR - State Homeowners 9,879 8,377 8,110 - 7,500 7,500 100-3000-5081 Poet Lauret Grant - 15,000 (120) - - -
100-3000-5082 Misc State Grants - 173,659 - - - -
100-3000-5090 American Rescue Plan Act (ARPA) 905,931 905,931 - - - - 100-3200-5031 Federal Grants - Police 4,192 - 3,222 - 3,500 3,500 100-3200-5072 POST Reimbursements 7,249 6,167 8,858 1,675.74 8,500 6,824 100-3200-5082 State Grants - Police 15,000 - - - - -
100-3310-5010 Library - Repiars County Funding - - (1) - - - ** 0.5% Total Other Agencies: 949,877$ 1,118,547$ $ 31,806 $ 13,056 $ 31,500 $ 18,444 Current Service Charges
100-3000-6020 Sale of Maps $ 890 1,053$ $ 509 180.30 $ 500 320 100-3000-6025 Expense Reimbursements 38,735 10,935 336 - 400 400 100-3000-6030 Filing Fees 225 - 100 - 100 100
100-3000-6031 Business License Application Fees 6,535 6,378 6,375 2,035.00 6,200 4,165 100-3000-6125 Advertisements 2,435 - 125 - 125 125
100-3000-6140 Storage Fees 25,350 25,350 24,850 6,375.00 23,000 16,625 100-3000-6170 Late Charges 26,920 25,735 (105,927) (22,060.43) 1,500 23,560 100-3000-6171 Collection Handling Fees 168 51 (2,815) - 200 200 100-3000-6181 Handling Fees 4,840 5,408 6,799 2,150.02 7,100 4,950 Budget vs Actuals 2 of 19
GENERAL FUND REVENUES * Unaudited * Unaudited 10/14/25
Actual Actual* Actual* Actual YTD Adopted Budget
Account Revenue FY 2022-23 2023- 2024 2024 - 2025 2025-2026 FY 2025-26 Revenue
Type
Available
Budget
100-3000-6182 DIF Handling Fees 1,124 1,343 5,841 3,514.67 6,500 2,985 100-3200-6025 Police Expense Reimbursements 5,665 3,893 5,400 1,872.50 5,900 4,028 100-3200-6040 Special Police Fees 25,018 20,219 23,043 5,951.00 22,500 16,549 100-3200-6041 Vehicle Release Fees 18,813 19,014 14,541 8,232.00 14,500 6,268 100-3200-6045 Police Security Fees 8,258 7,089 8,219 1,617.00 8,000 6,383 100-3200-6181 Police Handling Fees - - - - - -
100-3210-6060 Animal Shelter Revenues 2,069 - (2,380) - - - 100-3230-6090 Abatement Reimbursement - - - - - -
100-3300-6023 Trench Cut Fees 9,501 7,151 6,312 4,698.00 5,500 802 100-3300-6121 Street Cleaning Fees 4,009 4,009 4,009 1,002.15 4,500 3,498 100-3400-6000 Planning Fees 35,273 73,781 53,915 35,967.50 40,000 4,033 100-3420-6035 Permit Allocation - 3,157 - - - -
100-3421-6050 Engineering Plan Check Fees 147 - - - - - 100-3421-6070 Engineering Fees 44,085 61,913 11,840 64,428.54 12,000 (52,429) 100-3605-6125 Recreation Advertisement 4,150 2,950 3,100 400.00 3,200 2,800 100-3620-6110 CSC Rentals 28,957 23,577 27,793 6,242.50 26,500 20,258 ** 3.0% Total Current Service Charges: 293,165$ 303,006$ $ 91,984 $ 122,606 $ 188,225 $ 65,619 Other Revenues
100-3000-7000 Sale of Property $ 1,050 42,153$ -$ $ - $ 1,000 1,000 100-3000-7002 Miscellaneous Revenue 7,324 707 13,182 675.05 1,000 325 100-3000-7004 Utility W/O 210 232 83 3.11 200 197
100-3000-7005 Restitution - - - - - -
100-3000-7006 Yard Sales 395 470 400 260.00 400 140
100-3000-7010 Convenience Fees 4,539 5,102 1,669 - 1,800 1,800 100-3000-7021 Contributions - - - - - -
100-3000-7040 Insurance Refunds 63,098 87,598 958 - 1,000 1,000 100-3000-7041 Loss / Damage Revenues - - - - - -
100-3000-7043 Returned Check Charges 860 1,040 380 345.00 - (345) 100-3200-7000 Police - Sale of Property 6,290 5,250 8,520 - 4,000 4,000 100-3200-7002 Police - Miscellaneous Revenue 1,810 1,815 1,780 480.00 1,800 1,320 100-3200-7020 Police - SRO Reimbursement - 46,032 66,413 14,121.99 67,000 52,878 100-3210-7002 Animal Control - Misc Revenue 1,181 8 - - - - 100-3210-7050 Animal Control - Spay/Neuter Voucher - - 8,800 - 8,800 8,800 100-3605-7021 Recreation Contributions 400 - - - - -
** 1.4% Total Other Revenues: 87,158$ 190,407$ $ 102,185 $ 15,885 $ 87,000 $ 71,115 Recreation Revenues
100-3605-8100 Recreation - Misc. Classes $ 15,327 23,125$ $ 24,765 $ 8,080.00 $ 24,500 16,420 Budget vs Actuals 3 of 19
GENERAL FUND REVENUES * Unaudited * Unaudited 10/14/25
Actual Actual* Actual* Actual YTD Adopted Budget
Account Revenue FY 2022-23 2023- 2024 2024 - 2025 2025-2026 FY 2025-26 Revenue
Type
Available
Budget
100-3605-8150 Recreation - Flag Football 15,335 18,813 24,933 27,428.35 25,500 (1,928) 100-3605-8420 Recreation - Ball Lights 1,413 1,024 - - - - 100-3605-8430 Recreation - Snack Bar 900 500 - - - -
100-3605-8440 Recreation - Field Rentals 1,015 1,980 300 - 700 700 100-3605-8500 Recreation - Soccer League 120,325 66,402 76,177 275.16 76,000 75,725 100-3605-8530 Recreation - Youth Baseball 33,640 38,796 59,124 431.00 59,500 59,069 100-3605-8555 Recreation - Basketball 22,860 22,285 25,166 13,580.00 25,800 12,220 100-3605-8570 Recreation - Adult Softball 4,400 4,400 4,840 - 5,300 5,300 100-3605-8580 Recreation - Swimming Pool - - - - - -
** 3.4% Total Recreation Revenues: 215,215$ 177,325$ $ 215,305 $ 49,795 $ 217,300 $ 167,505 Other Financing Sources
100-9999-9990 Transfers In - Fund to Fund 204,500 809,216 611,178 - 227,833 227,833 ** 3.6% Total Transfers Into General Fund 204,500$ 809,216$ $ 611,178 $ - $ 227,833 $ 227,833 Total General Fund Revenues: 6,247,987$ 6,583,982$ $ 5,322,682 $ 1,085,932.50 $ 6,341,507 $ 5,255,575 Percentage of Budget Realized: 100% 16%
Percentage of Budget Available: 83%
Budget vs Actuals 4 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
6010 - Insurance
100-6010-0285 Individual Insurance 776 776 776 - 776 776 100-6010-0286 Liability Insurance 164,414 170,880 184,746 161,789 189,800 28,011 100-6010-0287 Fire / Property Insurance - 63,180 34,408 - 35,000 35,000 100-6010-0288 Workers Comp Insurance - - 201,944 118,089 229,700 111,611 100-6010-0391 Cost Center Charges (165,190) (234,836) (219,930) (161,789) (225,576) (63,787) 100-6010-0291 Workers Comp Charges - - (201,944) (118,089) (229,700) (111,611) ** 0% Total Insurance: -$ -$ $ - $ - $ - $ - 0.00%
6030 - Corporation Yard
100-6030-0100 Salaries 149,876 210,289 139,883 35,128 165,000 129,872 100-6030-0102 Overtime 889 706 4,962 2,250 6,000 3,750
100-6030-0106 Special Events Overtime 1,015 431 - - - - 100-6030-0109 CalPERS UAAL - - 51,785 9,752 57,500 47,748 100-6030-0110 CalPERS ER 73,450 68,442 26,715 7,113 27,000 19,887 100-6030-0111 Social Security 12,150 12,941 24,345 3,149 29,000 25,851 100-6030-0112 Deferred Compensation 3,060 3,238 4,244 1,243 4,000 2,757 100-6030-0113 PERS Employee - - 12,116 3,752 11,000 7,248 100-6030-0118 Measure P Payroll - - - 2,216 - (2,216)
100-6030-0119 Incentives - - - 1,855 - (1,855)
100-6030-0120 Health 30,419 30,944 37,160 6,008 40,000 33,992 100-6030-0122 Fitness Program 104 99 41 - 50 50
100-6030-0125 Life Insurance 244 247 67 - 75 75
100-6030-0130 Workers Compensation 8,902 13,616 15,552 11,524 18,335 6,811 100-6030-0131 Unemployment 296 286 338 625 400 (225)
100-6030-0200 Office Supplies 829 367 230 - 300 300
100-6030-0205 Special Dept Expenditures 3,561 3,809 6,427 438 6,400 5,962 100-6030-0212 Equipment Replacement - 2,133 29 - 500 500 100-6030-0220 Small Tools 1,792 648 770 100 900 800
100-6030-0225 Clothing 4,702 5,033 4,623 820 5,000 4,180 100-6030-0227 Personal Safety 2,071 2,702 1,659 - 2,000 2,000 100-6030-0235 Telephone 8,996 8,503 5,279 1,108 5,200 4,092 100-6030-0240 Electricity 5,060 5,443 6,414 1,635 5,100 3,465 100-6030-0241 Utilities - Gas 1,241 902 998 30 1,200 1,170 100-6030-0250 Maintenance - Building Supplies 1,513 1,780 1,265 344 1,500 1,156 100-6030-0251 Building Maintenance 1,972 2,231 1,586 - 1,900 1,900 Available
Budget
FY 2025-26
City of Escalon - Expenses 5 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6030-0255 M.E. - Special Department 2,631 677 466 105 500 395 100-6030-0257 M.E. - Office Supplies 2,546 2,385 2,976 663 3,200 2,537 100-6030-0260 Vehicle Repair 11,092 2,218 10,015 1,853 8,500 6,647 100-6030-0261 Fuel 21,402 21,529 16,724 4,747 17,000 12,253 100-6030-0262 Oil / Lube 607 401 795 - 700 700
100-6030-0263 Tires 82 3,239 1,741 525 2,100 1,575
100-6030-0264 Professional Services 2,695 1,421 1,971 328 2,200 1,872 100-6030-0266 Auditor / Attorney Services - - 2,321 - 2,700 2,700 100-6030-0274 Contractual Services - Bldg Mtc 1,638 2,321 1,763 273 2,000 1,727 100-6030-0275 Contractual Services - Pest Control 492 532 585 158 650 492 100-6030-0293 Safety / Training Supplies 24 1,008 - - - - 100-6030-0295 Travel / Conferences / Training - 91 214 - 500 500 100-6030-0319 Regulatory Fees 234 234 282 - 300 300
100-6030-0391 Cost Center Charges (366,902) (427,219) (386,341) (97,740) (438,710) (340,970) 100-6030-0590 Machinery / Equipment 11,316 16,374 - - 10,000 10,000 ** 0.0% Total Corporation Yard: -$ -$ $ - $ - $ - $ - 0.00% 6040 - Measure P
100-6040-0100 Salaries & Benefits - - - - - -
100-6040-0200 Office Supplies - - - - 1,000 1,000
100-6040-0250 Maintenance - Building Supplies - - - - 5,000 5,000 100-6040-0264 Professional Services - - 2,821 - 23,700 23,700 100-6040-0266 Auditor / Attorney Services - - 128 - 250 250 100-6040-0313 Community Relations - - - - 1,500 1,500
100-6040-0391 Cost Center Charges - - (2,949) - (31,450) (31,450) ** 0.0% Total Measure P -$ -$ $ - $ - $ - $ - 0.00%
6060 - Civic Center - EPD
100-6060-0100 Salaries - - 387 - 500 500
100-6060-0109 CalPERS UAAL - - 83 - 125 125
100-6060-0130 Workers Compensation - - 17 - 27 27
- -
100-6060-0205 Special Dept Expenditures 371 911 1,780 449 1,700 1,251 100-6060-0212 Equipment Replacement - - - - - -
100-6060-0235 Telephone - - - - - -
100-6060-0236 Computer - 1,345 1,023 279 1,100 821
City of Escalon - Expenses 6 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6060-0240 Electricity 9,184 9,415 8,916 2,162 8,700 6,538 100-6060-0241 Utilities - Gas 6,343 484 283 82 300 218
100-6060-0250 Maintenance - Building Supplies 324 160 - - - - 100-6060-0251 Building Maintenance 4,410 1,401 907 714 1,000 286 100-6060-0264 Professional Services 9,525 10,200 11,061 1,373 11,000 9,628 100-6060-0274 Contractual Services - Bldg Mtc 16,884 13,320 13,075 2,179 12,500 10,321 100-6060-0275 Contractual Services - Pest Control 492 532 585 158 700 542 100-6060-0319 Regulatory Fees 811 811 859 624 1,000 376 100-6060-0391 Cost Center Charges (48,344) (38,579) (38,977) (8,020) (38,652) (30,633) ** 0.0% Total Civic Center - Police Department: -$ -$ $ - $ - $ - $ - 0.00% 6065 - Civic Center - C Hall
100-6065-0205 Special Dept Expenditures 997 882 909 193 900 707 100-6065-0212 Equipment Replacement - - - - - -
100-6065-0235 Telephone 7,172 8,072 8,062 1,334 8,400 7,066 100-6065-0240 Electricity 1,554 1,498 2,125 409 2,500 2,091 100-6065-0241 Gas 4,258 3,731 3,303 32 3,500 3,468
100-6065-0250 Maintenance - Building Supplies 1,643 1,045 1,934 197 2,300 2,103 100-6065-0251 Building Maintenance 2,714 1,714 927 195 1,100 905 100-6065-0264 Professional Services 3,361 1,756 - 3,182 - (3,182) 100-6065-0391 Cost Center Charges (34,659) (32,148) (29,180) (11,272) (31,400) (20,128) ** 0.0% Total Civic Center - City Hall: -$ -$ $ - $ - $ - $ - 0.00% 6100 - Legislative
100-6100-0102 Overtime 898 - 56 - 100 100
100-6100-0109 CalPERS UAAL - 22,430 3,130 23,600 20,470 100-6100-0110 CalPERS ER 10,166 27,566 5,229 950 5,200 4,250 100-6100-0111 Social Security 8,855 6,592 5,738 943 6,100 5,157 100-6100-0112 Deferred Compensation 1,659 478 771 259 800 541 100-6100-0113 PERS Employee - - 2,174 814 2,100 1,286
100-6100-0118 Measure P Payroll - - - 349 - (349)
100-6100-0119 Incentives - - - 213 - (213)
100-6100-0120 Health 16,235 20,177 16,807 2,482 17,700 15,218 100-6100-0125 Life Insurance 129 85 12 - 50 50
100-6100-0130 Workers Compensation 6,589 7,611 5,877 3,760 8,263 4,503 100-6100-0131 Unemployment 769 569 523 183 700 517
City of Escalon - Expenses 7 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6100-0200 Office Supplies 976 656 685 113 800 687
100-6100-0202 Printing / Reproduction 2,243 1,394 1,999 - 1,700 1,700 100-6100-0204 Employee Relations 3,930 6,166 - (1) - 1
100-6100-0205 Special Dept Expenditures 344 61 81 - 250 250 100-6100-0207 Election Expenditures 13,338 44 21,801 - 3,000 3,000 100-6100-0218 Recruitment Expenditures 2,890 1,651 539 - 500 500 100-6100-0230 Legal Advertising 113 248 338 - 500 500
100-6100-0235 Telephone 253 144 544 91 500 409
100-6100-0264 Professional Services 1,321 1,900 604 - 6,400 6,400 100-6100-0266 Auditor / Attorney 269,376 234,399 145,624 19,835 130,600 110,765 100-6100-0267 Professional Services Leer Litigation - 57,572 158,246 - 25,000 25,000 100-6100-0290 Membership Dues 6,383 5,843 6,562 5,845 7,062 1,217 100-6100-0295 Travel / Conferences / Meetings 5,669 452 1,778 (1,350) 4,000 5,350 100-6100-0390 General Government Charges (489,423) (517,648) (530,448) (58,450) (398,703) (340,252) 100-6100-0391 Cost Center Charges 25,846 53,282 47,181 8,843 61,278 52,435 ** 0.0% Total Legislative: -$ -$ $ - $ - $ - $ - 0.00%
6110 - Mgmt & Support
100-6110-0100 Salaries 345,568 306,381 135,414 39,863 369,000 329,137 100-6110-0102 Overtime 10,872 15,865 56 - 150 150
100-6110-0109 CalPERS UAAL - 43,796 10,001 49,000 38,999 100-6110-0110 CalPERS ER 115,502 117,178 16,776 4,955 17,000 12,045 100-6110-0111 Social Security 28,767 22,221 19,458 3,153 22,000 18,847 100-6110-0112 Deferred Compensation 10,650 1,140 2,321 1,175 3,000 1,825 100-6110-0113 PERS Employee - - 9,870 3,707 9,500 5,793 100-6110-0118 Measure P Payroll - - - 1,931 - (1,931)
100-6110-0119 Incentives - - - - - -
100-6110-0120 Health 52,096 42,222 53,860 5,781 62,000 56,219 100-6110-0125 Life Insurance 439 288 2,378 609 2,700 2,091 100-6110-0130 Workers Compensation 20,907 28,428 12,780 12,213 17,036 4,824 100-6110-0131 Unemployment 652 539 341 610 400 (210)
100-6110-0150 CalPERS Administration Fees - - 110 - 120 120 100-6110-0200 Office Supplies 6,233 6,958 3,265 513 3,400 2,887 100-6110-0201 Postage 4,555 4,151 4,292 517 4,400 3,883 100-6110-0202 Printing / Reproduction 653 339 563 - 700 700 100-6110-0203 Collection Agency 317 139 97 32 100 68
City of Escalon - Expenses 8 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6110-0204 Employee Relations - 1,755 - - - -
100-6110-0205 Special Dept Expenditures 57,393 109,659 38,277 1,516 39,000 37,484 100-6110-0212 Equipment Replacement - 60 - - - -
100-6110-0230 Legal Advertising - - - - - -
100-6110-0231 Website 7,112 12,064 11,017 3,544 8,200 4,656 100-6110-0235 Telephone 716 1,028 1,029 171 1,100 929
100-6110-0236 Computer 19,896 14,600 11,199 2,683 11,000 8,317 100-6110-0245 Rents & Leases 2,782 2,782 2,406 572 2,900 2,328 100-6110-0251 COVID Related 118,145 839 - - - -
100-6110-0257 M.E - Office Subscriptions 47,113 47,525 51,446 49,997 51,300 1,303 100-6110-0260 Vehicle Repairs - 1,500 801 505 1,000 495 100-6110-0261 Fuel 168 159 236 54 300 246
100-6110-0262 Oil / Lube - - 140 - 200 200
100-6110-0264 Professional Services 86,837 178,239 145,401 53,226 137,000 83,774 100-6110-0270 Temp Employee Services - - 11,625 813 3,000 2,188 100-6110-0276 Contractual Services - Spcl Dept 35,168 21,234 7,851 3,531 7,000 3,469 100-6110-0290 Membership Dues 100 175 150 552 200 (352) 100-6110-0294 Compliance Training - - - - 1,200 1,200
100-6110-0295 Travel / Conferences / Meetings 245 498 873 - 5,500 5,500 100-6110-0313 Community Relations 400 300 1,244 2,240 1,500 (740) 100-6110-0321 Property Taxes 256 254 11,879 - 12,000 12,000 100-6110-0329 SB2557 Property Tax Charges 24,438 23,037 23,011 - 23,300 23,300 100-6110-0390 General Government Charges (1,041,852) (1,064,733) (664,628) (189,972) (924,364) (734,392) 100-6110-0391 Cost Center Charges 40,295 71,591 40,669 (28,605) 58,158 86,763 100-6110-0590 Machinery & Equipment 3,574 - - 14,113 - (14,113) ** 0.0% Total Management & Support: -$ -$ $ - $ - $ - $ - 0.00% 6200 - Police
100-6200-0100 Salaries 1,025,679 1,259,939 858,948 251,856 1,057,000 805,144 100-6200-0101 Police Reserves 54,988 50,642 20,902 20,386 22,000 1,614 100-6200-0102 Overtime 50,057 60,579 101,516 51,864 132,000 80,136 100-6200-0103 Special Events OT - Reserves 2,358 2,176 - - - - 100-6200-0107 Police Salaries - SRO - - 31,908 - 45,000 45,000 100-6200-0108 Police Salaries - SRO OT - - 1,060 - 3,000 3,000 100-6200-0109 CalPERS UAAL - - 321,888 77,269 371,000 293,731 100-6200-0110 CalPERS ER 477,746 299,349 142,162 33,044 151,500 118,456 100-6200-0111 Social Security 87,229 85,583 137,007 22,874 157,000 134,126 City of Escalon - Expenses 9 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6200-0112 Deferred Compensation 21,297 17,318 45,528 13,187 46,500 33,313 100-6200-0113 PERS Employee - (0) 79,546 28,739 81,000 52,261 100-6200-0118 Measure P Payroll - - - 32,358 - (32,358) 100-6200-0119 Incentives - - - 18,791 - (18,791)
100-6200-0120 Health 192,155 170,674 170,897 25,001 205,100 180,099 100-6200-0122 Fitness Program 848 370 80 - 100 100
100-6200-0125 Life Insurance 1,364 1,222 392 - 500 500
100-6200-0130 Workers Compensation 66,460 96,369 106,143 91,725 116,488 24,763 100-6200-0131 Unemployment 4,447 3,453 2,792 4,499 3,400 (1,099) 100-6200-0200 Office Supplies 3,854 2,386 2,515 499 2,600 2,101 100-6200-0201 Postage 115 - - 31 - (31)
100-6200-0202 Printing / Reproduction 2,587 2,370 711 643 900 257 100-6200-0205 Special Dept Expenditures 18,563 13,790 11,285 2,114 10,500 8,386 100-6200-0208 Ammunition 5,108 816 1,471 27 3,000 2,973 100-6200-0212 Equipment Replacement 5,688 10,002 2,757 504 3,500 2,996 100-6200-0213 Police DP Services 13,927 10,974 11,801 1,676 10,500 8,824 100-6200-0218 Recruitment Expenditures 4,250 13 2,882 287 3,000 2,713 100-6200-0225 Clothing 13,640 14,540 5,216 2,000 5,800 3,800 100-6200-0226 Reserve Expenses 3,128 1,522 1,141 673 1,200 527 100-6200-0227 Personal Safety 7,282 4,397 3,427 - 4,000 4,000 100-6200-0228 Cadets 1,143 219 76 - 200 200
100-6200-0235 Telephone 37,862 31,408 20,230 4,278 18,200 13,922 100-6200-0236 Computer 5,469 (435) - - - -
100-6200-0255 M.E. Special Dept 68,984 21,810 17,388 16,227 17,800 1,573 100-6200-0257 M.E - Office Supplies 5,735 6,111 6,587 2,985 6,500 3,515 100-6200-0258 M.E.- Radios 11,659 10,840 30,792 6,276 36,000 29,724 100-6200-0260 Vehicle Repairs 16,845 8,823 6,626 24,276 6,500 (17,776) 100-6200-0261 Fuel 35,377 40,646 36,653 9,856 35,000 25,144 100-6200-0262 Oil / Lube 439 1,519 1,605 670 1,800 1,130 100-6200-0263 Tires 4,010 1,280 1,342 - 1,600 1,600
100-6200-0264 Professional Services 224,446 176,023 211,772 79,455 212,000 132,545 100-6200-0266 Auditor / Attorney 28,765 16,084 42,515 7,207 29,000 21,794 100-6200-0290 Membership Dues 3,300 3,881 2,260 3,533 2,600 (933) 100-6200-0295 Travel / Conferences / Meetings 6,542 3,236 1,075 1,161 5,000 3,839 100-6200-0296 Training - POST 8,116 8,677 18,369 9,705 21,000 11,295 100-6200-0297 Training - Reserves 2,002 855 - - 1,000 1,000 100-6200-0313 Community Relations 233 3,300 904 703 2,000 1,297 City of Escalon - Expenses 10 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6200-0390 General Government Charges 509,956 180,844 454,741 94,089 481,000 386,911 100-6200-0391 Cost Center Charges 89,279 99,205 80,758 25,135 91,872 66,737 100-6200-0590 Machinery & Equipment 51,928 7,719 - 52,182 130,000 77,818 ** 64.6% Total Police: $ 3,174,855 $ 2,730,530 $ 2,997,668 $ 1,017,784 $ 3,535,660 $ 2,517,876 55.75% 6210 - Animal Control
100-6210-0202 Printing / Reproduction - - - - - -
100-6210-0205 Special Dept Expenditures 3,461 650 836 174 1,000 826 100-6210-0240 Electricity 1,433 1,864 1,381 375 1,300 925 100-6210-0251 Building Maintenance 73 92 30 - 50 50
100-6210-0264 Professional Services 103,348 154,989 161,393 26,899 135,200 108,301 100-6210-0275 Pest Control 492 532 585 158 550 392
100-6210-0390 General Government Charges 30,789 38,825 26,323 3,783 30,500 26,717 100-6210-0391 Cost Center Charges 5,934 21,256 23,756 9,770 25,535 15,764 ** 2.6% Total Animal Control: $ 169,013 $ 219,715 $ 214,304 $ 41,159 $ 194,135 $ 152,976 3.06% 6220 - Street Lighting
100-6220-0100 Salaries 2,595 3,452 2,490 709 3,000 2,291 100-6220-0109 CalPERS UAAL - - 802 221 1,000 779
100-6220-0110 CalPERS ER 166 911 272 60 300 240
100-6220-0111 Social Security 206 209 306 52 350 298
100-6220-0113 PERS Employee - 119 59 120 61
100-6220-0118 Measure P Payroll - - - 30 - (30)
100-6220-0119 Incentives - - - 15 - (15)
100-6220-0120 Health 680 736 856 120 1,000 880
100-6220-0125 Life Insurance 4 4 1 - 25 25
100-6220-0130 Workers Compensation 152 185 240 268 294 25 100-6220-0131 Unemployment 8 8 8 10 25 15
100-6220-0205 Special Dept Expenditures 140 221 103 - 125 125 100-6220-0212 Equipment Replacement 23,540 5,764 8,910 - 9,300 9,300 100-6220-0220 Small Tools - 31 - - - -
100-6220-0255 M.E. Special Dept - 848 - - - -
100-6220-0273 Street Lights 89,181 105,109 104,984 17,607 88,000 70,393 100-6220-0295 Travel / Conferences / Meetings - - - - - - City of Escalon - Expenses 11 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6220-0390 General Government Charges 15,633 39,042 20,183 2,579 25,000 22,422 100-6220-0391 Cost Center Charges 3,209 20,949 17,357 6,347 18,097 11,750 ** 1.8% Total Street Lighting: $ 135,514 $ 177,470 $ 156,630 $ 28,183 $ 146,636 $ 118,453 2.31% 6230 - Code Enforcement
100-6230-0205 Special Department Expenditures - - - - 30,000 30,000 100-6230-0266 Attorney 1,112 - - - - -
100-6230-0276 Contractual Services - Spcl Dept - - - - - - 100-6230-0390 General Government Charges 118 385 - - 6,000 6,000 100-6230-0391 Cost Center Charges 32 193 0.00 - 5,624 5,624 ** 0.0% Total Code Enforcement: $ 1,261 $ 578 $ 0 $ - $ 41,624 $ 41,624 0.66% 6300 - Streets
100-6300-0100 Salaries 65,045 83,154 49,995 14,931 58,000 43,069 100-6300-0102 Overtime 2,866 3,535 4,536 2,616 5,500 2,884 100-6300-0109 CalPERS UAAL - - 18,860 4,583 21,000 16,417 100-6300-0110 CalPERS ER 21,951 24,961 7,651 2,093 7,700 5,607 100-6300-0111 Social Security 5,378 5,473 8,220 1,159 10,200 9,041 100-6300-0112 Deferred Compensation 1,142 1,507 1,998 800 2,000 1,200 100-6300-0113 PERS Employee - - 3,404 1,180 3,500 2,320 100-6300-0118 Measure P Payroll - - - 655 - (655)
100-6300-0119 Incentives - - - 1,011 - (1,011)
100-6300-0120 Health 14,742 15,752 12,637 2,035 13,500 11,465 100-6300-0122 Fitness Program 48 46 16 - 50 50
100-6300-0125 Life Insurance 90 89 23 - 50 50
100-6300-0130 Workers Compensation 3,983 5,605 6,082 5,554 6,521 967 100-6300-0131 Unemployment 175 159 122 232 150 (82)
100-6300-0205 Special Dept Expenditures 9,547 11,892 7,384 3,076 8,000 4,924 100-6300-0210 Weed Control 1,531 119 - - - -
100-6300-0212 Equipment Replacement 2,165 5,249 11,244 1,914 14,000 12,086 100-6300-0216 Street Paint 2,348 2,653 1,694 - 3,000 3,000 100-6300-0219 Street Signs 5,771 11,286 7,357 1,339 7,500 6,161 100-6300-0220 Small Tools 422 230 229 77 500 423
100-6300-0240 Electricity 1,953 1,545 1,562 348 1,500 1,152 100-6300-0245 Rents & Leases 116 - - - - -
100-6300-0253 Streets Mtc Paint 16 - - - - -
City of Escalon - Expenses 12 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6300-0255 M.E. Special Dept 3,431 2,381 1,737 - 2,200 2,200 100-6300-0259 M.E. Sweeper 13 1,148 - 327 1,000 673
100-6300-0264 Professional Services 2,019 489 393 647 500 (147) 100-6300-0271 Contractual Services - Traffic Co 7,717 17,838 7,861 3,280 8,200 4,920 100-6300-0273 Contractual Services - Street Lights 2,868 2,762 2,891 494 2,500 2,006 100-6300-0276 Contractual Services - Spcl Dept 24,650 25,490 26,450 3,884 63,000 59,116 100-6300-0390 General Government Charges 47,518 22,121 30,927 5,541 38,000 32,459 100-6300-0391 Cost Center Charges 46,388 11,811 8,017 4,838 9,387 4,549 100-6300-0590 Machinery & Equipment - 25,063 - - - -
** 4.0% Total Streets: $ 273,893 $ 282,357 $ 221,291 $ 62,616 $ 287,459 $ 224,843 4.53% 6310 - Street Trees / Landscape
100-6310-0205 Special Dept Expenditures 12,014 2,748 10,466 685 7,700 7,015 100-6310-0240 Electricity 1,091 1,308 1,704 339 1,500 1,161 100-6310-0272 Contractual Services - Trees / Landscape 20,532 29,753 31,617 7,132 22,000 14,868 100-6310-0276 Contractual Services - Spcl Dept - - - - - - 100-6310-0390 General Government Charges 3,574 11,679 4,789 876 8,000 7,124 100-6310-0391 Cost Center Charges 961 6,200 4,287 2,337 5,487 3,150 ** 0.7% Total Streets Trees & Landscaping: $ 38,332 $ 51,688 $ 52,862 $ 11,369 $ 44,687 $ 33,318 0.70% 6400 - Planning
100-6400-0100 Salaries 21,949 76,596 64,599 14,834 75,500 60,666 100-6400-0109 CalPERS UAAL - - 17,402 3,457 19,400 15,943 100-6400-0110 CalPERS ER 25,393 26,808 8,085 2,223 8,500 6,277 100-6400-0111 Social Security 1,710 5,192 7,772 1,169 8,500 7,331 100-6400-0112 Deferred Compensation - 925 1,659 580 1,800 1,220 100-6400-0113 PERS Employee - - 4,013 1,342 4,000 2,658 100-6400-0118 Measure P Payroll - - - 702 - (702)
100-6400-0119 Incentives - - - 124 - (124)
100-6400-0120 Health 1,389 5,325 3,214 700 3,800 3,100
100-6400-0125 Life Insurance 7 67 16 - 50 50
100-6400-0130 Workers Compensation 1,288 2,515 5,455 4,178 6,424 2,245 100-6400-0131 Unemployment 61 174 100 230 125 (105)
-
100-6400-0200 Office Supplies 72 314 265 93 300 207
100-6400-0201 Postage 917 1,424 1,316 1,183 1,416 233
City of Escalon - Expenses 13 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6400-0205 Special Dept Expenditures 570 200 103 - 125 125 100-6400-0229 Planning Commission 2,250 2,300 1,000 500 1,200 700 100-6400-0230 Legal Advertising 2,843 1,996 1,643 172 1,500 1,328 100-6400-0235 Telephone 270 272 273 45 300 255
100-6400-0257 M.E - Office Supplies 1,938 1,548 2,421 737 2,500 1,763 100-6400-0266 Auditor / Attorney Services - - 26,552 3,252 21,500 18,248 100-6400-0267 Professional Services - Planning 51,769 83,450 (4,696) 22,301 26,500 4,199 100-6400-0290 Membership Dues 1,050 600 - 600 - (600)
100-6400-0295 Travel / Conferences / Meetings - - - - 500 500 100-6400-0390 General Government Charges 29,464 31,712 33,966 6,329 37,000 30,671 100-6400-0391 Cost Center Charges 3,885 11,772 12,607 9,285 10,058 773 100-6400-0590 Machinery & Equipment - - - - - -
** 4.7% Total Planning: $ 146,826 $ 253,191 $ 187,766 $ 74,037 $ 230,997 $ 156,960 3.64% 6420 - Building
100-6420-0100 Salaries 16,176 61,442 51,256 11,663 61,500 49,837 100-6420-0109 CalPERS UAAL - - 14,099 2,761 15,600 12,839 100-6420-0110 CalPERS ER 23,131 21,280 6,396 1,741 6,500 4,759 100-6420-0111 Social Security 1,264 4,211 6,292 940 6,700 5,760 100-6420-0112 Deferred Compensation - 793 1,409 489 1,500 1,011 100-6420-0113 PERS Employee - - 3,203 1,071 3,200 2,129 100-6420-0118 Measure P Payroll - - - 821 - (821)
100-6420-0119 Incentives - - - 82 - (82)
100-6420-0120 Health 1,389 4,642 2,779 600 3,200 2,600
100-6420-0125 Life Insurance 7 58 14 - 50 50
100-6420-0130 Workers Compensation 949 2,086 4,425 3,352 5,235 1,883 100-6420-0131 Unemployment 44 141 77 185 100 (85)
100-6420-0200 Office Supplies 142 278 322 132 400 268
100-6420-0205 Special Dept Expenditures 12 40 - - 32,000 32,000 100-6420-0230 Legal Advertising 80 - 34 - - -
100-6420-0235 Telephone 135 136 136 23 150 127
100-6420-0257 M.E - Office Supplies 1,938 1,548 2,421 737 2,400 1,663 100-6420-0264 Professional Services - Special Dept - - - - - - 100-6420-0268 Professional Services - Building 62,164 52,521 108,276 15,225 100,000 84,775 100-6420-0290 Membership Dues 1,050 600 - 600 - (600)
100-6420-0295 Travel & Conference - - 105 - 500 500
City of Escalon - Expenses 14 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6420-0390 General Government Charges 24,013 31,688 42,558 4,519 47,000 42,481 100-6420-0391 Cost Center Charges 3,451 13,250 23,936 5,760 24,693 18,933 ** 3.2% Total Building: $ 135,946 $ 194,713 $ 267,737 $ 50,701 $ 310,728 $ 260,027 4.90% 6421 - Engineering
100-6421-0100 Salaries 14,625 68,401 60,025 13,688 70,000 56,312 100-6421-0102 Overtime 2 - - - - -
100-6421-0109 CalPERS UAAL - - 15,916 3,150 18,000 14,850 100-6421-0110 CalPERS ER 25,323 23,551 7,139 1,935 7,000 5,065 100-6421-0111 Social Security 1,136 4,711 7,112 1,061 7,500 6,439 100-6421-0112 Deferred Compensation - 925 1,634 565 1,700 1,135 100-6421-0113 PERS Employee - - 3,599 1,203 3,500 2,297 100-6421-0118 Measure P Payroll - - - 390 - (390)
100-6421-0119 Incentives - - - 82 - (82)
100-6421-0120 Health 934 5,295 3,214 700 3,700 3,000
100-6421-0125 Life Insurance 4 67 16 - 25 25
100-6421-0130 Workers Compensation 858 2,084 4,976 3,780 5,926 2,146 100-6421-0131 Unemployment 44 158 85 209 100 (109)
-
100-6421-0200 Office Supplies 151 181 203 41 200 159
100-6421-0201 Postage - - - - - -
100-6421-0202 Printing & Reproduction - - - - - -
100-6421-0205 Special Dept Expenditures 1,512 - - 700 - (700) 100-6421-0230 Advertising - Legal - - 34 - - -
100-6421-0235 Telephone 135 136 136 23 125 102
100-6421-0257 M.E - Office Supplies 1,942 2,314 3,121 737 3,100 2,363 100-6421-0264 Professional Services - Spcl Dept - - - - - - 100-6421-0265 Professional Services - Engineering 83,609 116,895 108,095 31,957 106,000 74,044 100-6421-0266 Professional Services - Attorney - - 1,912 - - - 100-6421-0290 Membership Dues 1,050 600 - 600 - (600)
100-6421-0295 Travel / Conferences / Training - - - - - - 100-6421-0390 General Government Charges 25,067 10,438 36,100 7,169 42,000 34,831 100-6421-0391 Cost Center Charges 2,420 1,975 16,259 12,011 20,287 8,276 ** 5.1% Total Engineering: $ 158,813 $ 237,730 $ 269,576 $ 80,002 $ 289,163 $ 209,162 4.56% 6600 - Parks
City of Escalon - Expenses 15 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6600-0100 Salaries 20,334 25,817 13,711 4,369 16,500 12,131 100-6600-0102 Overtime 2,430 2,701 799 809 1,100 291
100-6600-0109 CalPERS UAAL - - 5,389 1,324 6,000 4,676
100-6600-0110 CalPERS ER 10,492 7,966 2,215 633 2,400 1,767 100-6600-0111 Social Security 1,773 1,835 2,458 331 3,500 3,169 100-6600-0112 Deferred Compensation 61 66 60 102 100 (2) 100-6600-0113 PERS Employee - - 943 339 1,000 661
100-6600-0118 Measure P Payroll - - - 198 - (198)
100-6600-0119 Incentives - - - 333 - (333)
100-6600-0120 Health 5,762 6,068 4,315 831 5,000 4,169
100-6600-0122 Fitness Program 2 2 - - - -
100-6600-0125 Life Insurance 29 29 6 - 25 25
100-6600-0130 Workers Compensation 1,335 2,053 1,633 1,592 1,841 248 100-6600-0131 Unemployment 56 55 34 68 50 (18)
100-6600-0205 Special Dept Expenditures 6,465 7,654 7,941 3,716 8,000 4,284 100-6600-0212 Equipment Replacement 6,335 7,490 2,806 272 3,000 2,728 100-6600-0220 Small Tools 167 274 242 - 300 300
100-6600-0240 Electricity 13 26 6 19 25 6
100-6600-0245 Rents & Leases 705 425 484 - 584 584
100-6600-0250 Building Supplies 3,901 1,163 1,259 - 1,500 1,500 100-6600-0251 Building Maintenance 2 1,555 - 480 - (480) 100-6600-0255 M.E - Special Departmental 1,664 95 172 494 500 6 100-6600-0260 Vehicle Repairs 652 1,614 - - 1,000 1,000 100-6600-0264 Professional Services - Spcl Dept 44,342 72,994 61,166 17,537 57,000 39,463 100-6600-0272 Contractual Services - Trees & Landsc 8,550 65 100 - 1,000 1,000 100-6600-0275 Professional Services - Pest Control 4,604 4,725 5,845 1,217 5,700 4,483 100-6600-0276 Contractual Services - Spcl Dept 804 - 552 696 800 104 100-6600-0279 Contractual Services - Parks Mtc 550 578 2,562 240 3,000 2,760 100-6600-0390 General Government Charges 32,824 27,195 20,639 3,768 24,500 20,732 100-6600-0391 Cost Center Charges 19,698 14,668 13,126 7,666 15,121 7,455 ** 3.0% Total Parks: $ 173,553 $ 187,113 $ 148,465 $ 47,034 $ 159,546 $ 112,512 2.52% 6605 - Recreation
100-6605-0100 Salaries 54,183 30,078 41,993 8,131 50,000 41,869 100-6605-0102 Overtime 551 293 555 191 800 609
100-6605-0109 CalPERS UAAL - - 10,695 2,191 12,000 9,809 City of Escalon - Expenses 16 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6605-0110 CalPERS ER 18,465 6,486 1,577 476 1,700 1,224 100-6605-0111 Social Security 4,503 2,132 4,679 657 5,100 4,443 100-6605-0112 Deferred Compensation 1,746 287 496 257 600 343 100-6605-0113 PERS Employee - - 1,031 440 1,100 660
100-6605-0118 Measure P Payroll - - - 372 - (372)
100-6605-0119 Incentives - - - 189 - (189)
100-6605-0120 Health 7,769 8,032 7,313 1,244 8,000 6,756 100-6605-0125 Life Insurance 64 31 7 - 25 25
100-6605-0130 Workers Compensation 3,210 4,416 2,753 2,624 4,105 1,480 100-6605-0131 Unemployment 444 327 533 128 650 522
100-6605-0200 Office Supplies - 46 1,021 - 1,500 1,500
100-6605-0202 Printing & Reproduction 21 15 - - - -
100-6605-0205 Special Dept Expenditures 132 6,303 - - - - 100-6605-0230 Legal 206 252 176 - 200 200
100-6605-0235 Telephone 2 - - - - -
100-6605-0240 Electricity 17,131 21,201 22,274 3,486 19,500 16,014 100-6605-0257 M.E. Office Expenses 1,946 1,450 3,259 1,759 3,500 1,741 100-6605-0264 Professional Services - Spcl Dept - - 3,500 - 4,000 4,000 100-6605-0275 Professional Services - Pest Control 40 - - - - - 100-6605-0290 Comm Memberships / Dues 185 - - - - -
100-6605-0810 Miscellaneous Classes 10,860 17,375 15,791 4,028 15,000 10,973 100-6605-0815 Flag Football 21,893 23,976 31,194 12,342 32,000 19,658 100-6605-0850 Soccer League 41,655 45,936 91,573 25,760 62,000 36,240 100-6605-0853 Youth Baseball 32,363 34,126 50,243 17 51,000 50,983 100-6605-0855 Youth Basketball 13,058 16,509 26,223 29 27,000 26,971 100-6605-0857 Adult Softball 1,922 2,409 2,824 2,528 3,000 472 100-6605-0858 Swimming Program 42 - - - 100 100
100-6605-0870 Field Maintenance 5,220 11,466 8,616 2,154 9,000 6,846 100-6605-0390 General Government Charges 62,545 54,870 60,759 7,207 60,000 52,793 100-6605-0391 Cost Center Charges 8,771 31,185 44,398 14,816 42,289 27,473 ** 5.8% Total Recreation: $ 321,250 $ 319,199 $ 433,483 $ 91,128 $ 414,169 $ 323,040 6.53% 6610 - Library
100-6610-0100 Salaries 2,925 3,661 3,332 1,296 4,000 2,704 100-6610-0102 Overtime - 91 - 191 100 (91)
100-6610-0109 CalPERS UAAL - - 882 355 1,000 645
City of Escalon - Expenses 17 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6610-0110 CalPERS ER 1,281 1,135 288 129 300 171
100-6610-0111 Social Security 233 240 325 103 350 247
100-6610-0112 Deferred Compensation - - 37 102 50 (52)
100-6610-0113 PERS Employee - - 157 101 200 99
100-6610-0118 Measure P Payroll - - - 61 - (61)
100-6610-0119 Incentives - - - 61 - (61)
100-6610-0120 Health 440 495 462 102 550 448
100-6610-0125 Life Insurance 4 4 1 - 25 25
100-6610-0130 Workers Compensation 172 246 228 429 319 (110) 100-6610-0131 Unemployment 9 7 7 20 30 10
- -
100-6610-0205 Special Dept Expenditures 17 - 162 73 200 127 100-6610-0235 Telephone 3,880 2,057 423 119 500 381
100-6610-0236 Computer 588 588 588 196 650 454
100-6610-0240 Electricity 6,471 7,111 9,462 48 9,800 9,752 100-6610-0241 Gas 6,257 3,510 3,427 40 3,800 3,760
100-6610-0250 Building Maintenance Supplies 1,314 907 207 - 300 300 100-6610-0251 Building Maintenance 763 1,748 890 - 1,100 1,100 100-6610-0501 Facility Maintenance & Repairs - - - - 22,000 22,000 100-6610-0264 Professional Services - Spcl Dept 2,087 1,826 1,311 745 1,500 755 100-6610-0274 Professional Services - Bldg Mtc 12,710 12,699 12,314 3,595 11,500 7,905 100-6610-0275 Professional Services - Pest Control 448 576 585 158 700 542 100-6610-0287 Insurance - Fire / Property - 5,289 6,554 - 6,700 6,700 100-6610-0390 General Government Charges 10,897 12,025 8,619 755 11,000 10,245 100-6610-0391 Cost Center Charges 1,656 6,405 7,198 1,298 4,728 3,430 ** 0.6% Total Library: $ 52,153 $ 60,621 $ 57,461 $ 9,976 $ 81,402 $ 71,425 1.28% 6620 - Community Center
100-6620-0100 Salaries 13,170 7,810 5,606 1,250 6,500 5,250 100-6620-0102 Overtime 90 517 185 155 250 95
100-6620-0109 CalPERS UAAL - - 1,948 405 2,200 1,795
100-6620-0110 CalPERS ER 4,683 2,261 676 183 700 517
100-6620-0111 Social Security 1,142 539 756 100 1,000 900 100-6620-0112 Deferred Compensation 316 48 75 25 100 75 100-6620-0113 PERS Employee - - 339 115 400 285
100-6620-0118 Measure P Payroll - - - 52 - (52)
100-6620-0119 Incentives - - - 89 - (89)
City of Escalon - Expenses 18 of 19
City of Escalon
General Fund - Three Year Historicals
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 10/14/25 $ 6,341,507 Updated: 10/14/2025 Actual Actual* Actual* Actual Adopted Code Expenditure FY 2022-23 FY 2023-24 FY 2024-2025 YTD 2025-2026 Budget
FY 2025-26
% of
Budget
** % of Actual 25-26 Expenses
Available
Budget
FY 2025-26
100-6620-0120 Health 1,559 2,257 2,013 369 2,400 2,031
100-6620-0122 Fitness Program - 0 - - - -
100-6620-0125 Life Insurance 12 9 2 - 25 25
100-6620-0130 Workers Compensation 778 1,063 540 488 695 208 100-6620-0131 Unemployment 145 41 14 20 25 5
-
100-6620-0205 Special Dept Expenditures 443 771 1,105 81 1,300 1,219 100-6620-0212 Equipment Replacement 152 52,286 (21,403) - - - 100-6620-0235 Telephone 2,109 1,598 746 152 800 648
100-6620-0240 Electricity 3,273 3,562 4,509 59 4,800 4,741 100-6620-0241 Gas 7,410 4,112 4,825 683 4,800 4,117
100-6620-0245 Rents & Leases - 338 957 388 1,000 612
100-6620-0250 Building Maintenance Supplies 1,886 1,835 1,751 221 2,100 1,879 100-6620-0251 Building Maintenance 280 1,054 58 - 100 100 100-6620-0255 M.E - Special Departmental - 340 - 400 400 100-6620-0264 Professional Services - Spcl Dept 7,590 5,649 3,000 3,221 3,100 (121) 100-6620-0274 Professional Services - Bldg Mtc 13,983 9,749 9,174 6,840 13,500 6,661 100-6620-0275 Contractual Services - Pest Control 492 532 585 158 700 542 100-6620-0390 General Government Charges 14,352 12,986 5,748 1,480 7,800 6,320 100-6620-0391 Cost Center Charges 2,033 6,720 3,375 3,261 4,803 1,542 ** 1.3% Total Community Center: $ 75,899 $ 115,737 $ 26,927 $ 19,793 $ 59,498 $ 39,705 0.94% 9999 - Transfers Out
100-9999-0990 Transfers Out - Net 304,418 2,094,896 288,513 40,944 545,802 504,858 ** 2.6% Total Transfers Out of General Fund: $ 304,418 $ 2,094,896 $ 288,513 $ 40,944 $ 545,802 $ 504,858 8.61% Total General Fund Expenditures: 5,161,726 6,925,538 5,322,682 1,574,727 6,341,507 4,766,780 100% Net Cost Center / Gen Govt Dist to General Fund: 48% 33% 56% 25% 75% ** 100% (0)
City of Escalon - Expenses 19 of 19
Enterprise Funds
City of Escalon
Fiscal Year 2025-26 Adopted Budget
Water Funds Recap Multi Year
10/14/2025 CIP Cash at 10/14/25
FY 2025-26
Revenues
FY 2025-26
Expenses
Expense
Budget Budget *Budget Available
Fy 2025-26 YTD
Fund Balance
FY 2025-26
Reserved Cash Balance Debt Balance
600 Water Operating Fund (Fund 600) $ 471,790 $ 403,689 $ 1,954,100 -$ 1,550,411 $ 15,708,254 - $ 1,119,265 - 605 Water Capital Fund (Fund 605) - Surface Water $ 19,030 $ - $ - -$ $ - 2,582,769 1,537,082 $ 2,957,768 - 610 Water Depreciation Reserve Fund (Fund 610) $ 6,640 $ 641,668 $ 3,334,272 $ 5,157,264 $ 7,849,869 1,083,436 55,674 $ 1,302,367 - 615 Water SDWBL 76 Debt Service Fund (Fund 615) $ - $ - $ - -$ $ - - - $ - - 616 Water SDWBL 84 Debt Service Fund (Fund 616) $ 55,822 $ 96,667 $ 85,000 -$ $ (11,667) (1,408,207) 170,000 $ 299,389 1,663,607 Totals $ 553,282 $ 1,142,024 $ 5,373,373 $ 5,157,264 $ 9,388,613 $ 17,966,251 $ 1,762,756 $ 5,678,789 $ 1,663,607 * Budget Available includes CIP budget
Sewer Funds Recap
Year to Date Expense CIP * Budget
Revenues Expenses Budget Budget Available Cash Balance Debt Balance 620 Sewer Industrial Operating Fund (Fund 620) $ 574,130 $ 519,569 $ 1,571,312 $ 65,000 $ 1,116,743 1,657,774 - $ 1,537,123 - 623 Sewer Industrial Capital Fund (Fund 623) $ 6,330 $ 279,260 $ 485,675 $ 279,260 $ 485,675 770,853 - $ 739,007 - 627 Sewer Industrial Debt Service Fund (Fund 627) $ 44,456 $ 30,053 $ 191,900 -$ $ 161,847 (364,074) 55,000 $ 170,400 504,825 Sub Total Industrial $ 624,916 $ 828,882 $ 2,248,887 $ 344,260 $ 1,764,265 2,064,552 55,000 $ 2,446,530 $ 504,825 630 Sewer Municipal Operating Fund (Fund 630) $ 222,518 $ 338,000 $ 1,316,890 $ 45,000 $ 1,023,890 11,405,603 - $ 516,853 - 633 Sewer Municipal Capital Fund (Fund 633) $ 8,230 $ 61,639 $ 2,488,786 $ 2,488,786 $ 4,915,933 1,163,590 - $ 1,092,359 - 635 Sewer Municipal Depreciation Reserve Fund (Fund 635) $ 5,587 $ 1,665 $ 1,140,651 $ 1,665 $ 1,140,651 1,416,729 - $ 701,633 - 637 Sewer Municipal Debt Service Fund (Fund 637) $ 31,452 $ 218,219 $ 140,900 -$ $ (77,319) (2,317,395) 350,000 $ 673,865 3,025,435 Sub Total Municipal $ 267,787 $ 619,522 $ 5,087,226 $ 2,535,451 $ 7,003,155 $ 11,668,528 $ 350,000 $ 2,984,710 $ 3,025,435 Total Sewer $ 892,703 $ 1,448,404 $ 7,336,113 $ 2,879,711 $ 8,767,420 $ 13,733,080 $ 405,000 $ 5,431,240 $ 3,530,260 * Budget Available includes CIP budget
Storm Drain Recap
Year to Date Expense CIP * Budget
Revenues Expenses Budget Budget Available Cash Balance Debt Balance 640 Stormwater Enterprise Operating Fund (Fund 640) 174 40,177 208,842 - $ 168,665 2,065,625 - $ 72,332 - 643 Stormwater Enterprise Capital Fund (Fund 643) 2,421 - 8,005 - $ 8,005 300,833 - $ 300,833 - 645 Stormwater Enterprise Depreciation Fund (Fund 645) 305 - 1,850 - $ 1,850 46,816 - $ 46,815 - $ 2,900 $ 40,177 $ 218,697 $ - $ 178,520 $ 2,413,273 $ - $ 419,980 $ - * Budget Available includes CIP budget
$ 178,520 82% $ 241,460
Net Budget Available less Cash Balance
$ 1,448,886 $ 2,630,605 82% $ 34,112,605 $ 2,167,756 $ 11,530,009 $ 5,193,867 $ 1,181,719
Expense Budget Available ---->
Year to Date
Net Budget Available less Cash Balance
2025-26 YTD
Fund Balance
FY 2025-26
Reserved
2025-26 YTD
Fund Balance
FY 2025-26
Reserved
City of Escalon 600-X700 Budget at a Glance Budget Utilized Fiscal Year 2025-26 Adopted Budget 1,954,100 24.14%
Water Operating Fund (Fund 600) 1,954,100 20.66%
600 $ (0)
Revenue - FY 22-23 to 25-26 with 25-26 Adopted Budget Total Staff 9 FTE 2.8
Budget Available
Payroll Expense $ 99,459 $ 248,651
Operating Expense 294,228 552,732
Professional Services 9,574 22,816
Net Transfers 429 726,211
$ 403,689 $ 1,550,411
CLAIM ON CASH 1,119,264.83 10/14/2025
Capital Projects Budget $ -
* Fiscal year is unaudited 10/14/2025 FY 2025-26
Revenues: 600-X700
FY 2022-23
Actuals
FY 2023-24*
Actuals FY 24-25* Actuals FY 25-26 YTD
Actuals
FY 25-26 Adopted
Budget July August September Q1 Q2 Q3 Q4
600-3700-4000 Investment Earnings 24,694 51,046 150,596 15,349 150,600 $ - $ - $ 12,746 12,746 2,603 - - 600-3700-4016 Rental Income 350 - - - - - - - - - - -
600-3700-7002 Miscellaneous Revenues 361 - - - - - - - - - - - 600-3700-7003 Gain / Loss on Disposed Assets - - - - - - - - - - - - 600-3700-7004 Utility Write Offs 262 291 332 3 330 - - 2.54 3 - - - - -
600-3700-9001 Ready-to-Serve Water Fees (Residential) 569,018 614,586 852,748 214,145 852,750 778.77 212,390 485 213,653 491 - - 600-3700-9002 Reconnection Fees 7,375 6,110 6,757 1,360 6,760 560.00 - 760 1,320 40 - - 600-3700-9004 Meter / Service Fees 2,542 2,473 2,056 257 2,060 - 257 - 257 - - - 600-3700-9005 Water Construction Fees 348 1,573 251 - 250 - - - - - - - 600-3700-9010 Residential Water Fees 581,023 624,934 699,107 176,146 699,110 489.06 174,666 492 175,647 499 - - 600-3700-9015 Commercial Water Fees - - - - - - - - - - - - 600-3700-9016 Industrial Water Fees - - - - - - - - - - - - 600-3700-9020 Commercial Water Gallons 49,966 53,084 54,438 12,375 54,440 3.96 12,371 - 12,375 - - - 600-3700-9030 Industrial Water Gallons 17,643 15,564 17,261 4,926 17,260 - 4,926 - 4,926 - - - 600-3700-9040 Irrigation Water Fees 38,462 42,644 53,181 19,991 53,180 31.10 19,960 - 19,991 - - - 600-3700-9050 Hotel Water Fees 817 901 370 59 370 - 59 - 59 - - - 600-3700-9060 School Water Fees 65,543 68,044 65,542 18,515 65,540 - 18,515 - 18,515 - - - 600-3700-9080 Laundromat Water Fees 1,423 1,928 1,798 267 1,800 - 267 - 267 - - - 600-3700-9090 Fire Service Water Fees 38,606 42,536 45,808 7,758 45,810 - 7,758 - 7,758 - - - 600-3700-9091 Residential Water Fees - Flat Rate 2,226 2,412 2,508 418 2,510 - 418 - 418 - - - 600-3700-9095 Commercial Water Fees - Flat Rate 1,180 1,278 1,329 222 1,330 - 222 - 222 - - - -
600-9999-9990 Transfers In - - 2,274,672 542,269 - - - - - - - - $ 1,401,837 $ 3,804,074 $ 2,496,353 $ 471,790 $ 1,954,100 $ 1,863 $ 451,809 $ 14,485 $ 468,157 $ 3,633 $ - $ - Expenditures:
600-6700-0100 Salaries 207,890 245,620 171,120 45,664 178,820 $ 15,630 $ 7,511 $ 15,377 38,519 7,145 - - 600-6700-0102 Overtime 6,340 7,468 3,461 4,314 3,616 1,673 627 1,735 4,034 280 - - 600-6700-0109 CalPERS UAAL Payment - - 46,359 10,759 48,446 - 6,834 3,925 10,759 - - - 600-6700-0110 CalPERS Normal Costs 95,951 84,926 22,562 6,444 23,575 2,144 1,075 2,150 5,369 1,075 - - 600-6700-0111 Social Security 16,790 18,047 21,859 3,381 22,844 1,143 557 1,145 2,845 536 - - 600-6700-0112 Deferred Compensation 2,319 2,753 2,288 1,062 2,393 379 171 342 891 171 - - 600-6700-0113 PERS Employee - - 10,629 3,830
600-6700-0119 Incentives - - - 2,273
600-6700-0120 Health Expenses 50,282 57,384 48,300 7,728 50,474 3,901 163 2,429 6,493 1,235 - - 600-6700-0122 Fitness Program 31 32 9 - 10 - - - - - - - 600-6700-0125 Life Insurance 278 285 66 - 73 - - - - - - - 600-6700-0130 Workers Compensation Expenses 12,565 19,378 16,675 13,336 17,420 - 8,806 - 8,806 4,530 - - Total Revenues
Total Expenses
Expense Summary - YTD
$1,401,837
$3,804,074
$2,496,353
$471,790
$1,954,100
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 25-26 YTD Actuals
FY 25-26 Adopted Budget
Revenues: 600-X700
FY 2022-23
Actuals
FY 2023-24*
Actuals FY 24-25* Actuals FY 25-26 YTD
Actuals
FY 25-26 Adopted
Budget July August September Q1 Q2 Q3 Q4
600-6700-0131 Unemployment 555 501 424 668 439 226 110 226 562 106 - - 600-6700-0140 Miscellaneous Payroll Expenses - - - - - - - - - - - - 600-6700-0155 Pension Expenses (66,252) - - - - - - - - - - - - - -
600-6700-0200 Office Supplies 155 - 203 - 200 - - - - - - - 600-6700-0201 Postage 62 53 382 - 380 - - - - - - -
600-6700-0202 Printing & Reproduction - - - - - - - - - - - - 600-6700-0205 Special Department Expenses 5,973 3,042 19,026 855 19,030 538 149 95 782 73 - - 600-6700-0210 Weed Control - 566 226 - 230 - - - - - - - 600-6700-0212 Equipment Replacement 23,902 22,971 18,812 1,584 18,810 - 1,584 - 1,584 - - - 600-6700-0215 Street Patching Maintenance 13,470 10,852 14,627 2,435 14,630 1,984 - 450 2,435 - - - 600-6700-0217 Testing 13,247 14,490 15,451 4,048 15,450 1,268 1,260 671 3,199 849 - - 600-6700-0220 Small Tools 1,166 1,334 798 30 800 30 - - 30 - - - 600-6700-0221 Treatment 18,249 25,101 12,551 6,275 12,550 - 6,275 - 6,275 - - - 600-6700-0223 SWTP - Operations & Maintenance 41,441 62,453 73,880 55,935 73,880 - 55,771 164 55,935 - - - 600-6700-0227 Personal Safety - - - - - - - - - - - -
600-6700-0230 Legal Advertising Expenses - - - - - - - - - - - 600-6700-0235 Communications - Telephone 4,015 3,617 3,624 809 3,620 206 302 302 809 - - - 600-6700-0240 Electricity 126,925 159,382 150,862 55,234 150,860 7,969 16,025 31,240 55,234 - - - 600-6700-0250 Maintenance - Building Supplies 474 - - - - - - - - - - - 600-6700-0251 Building Maintenance 17 - - - - - - - - - - - 600-6700-0255 Equipment Mtc - Special Department 28,009 19,523 21,411 13,119 21,410 1,012 10,351 698 12,061 1,059 - - 600-6700-0256 Equipment Mtc - Pumps 3,459 6,102 625 - 630 - - - - - - - 600-6700-0257 Equipment Mtc - Office Supplies - - - - - - - - - - - - 600-6700-0260 Vehicle Repairs 684 3,793 1,635 - 1,630 - - - - - - - 600-6700-0261 Vehicle Fuel 2,903 2,617 2,038 696 2,040 171 - 525 696 - - - 600-6700-0262 Vehicle Oil / Lube 244 153 - - - - - - - - - - 600-6700-0263 Vehicle Tires 75 - - - - - - - - - - -
600-6700-0264 Professional Services 20,654 21,128 21,499 3,682 21,500 - 1,800 1,800 3,600 83 - - 600-6700-0265 Professional Services - Engineering - 438 - 838 - - - 838 838 - - - 600-6700-0266 Professional Services - Auditor / Attorney - - 1,864 - 1,860 - - - - - - - 600-6700-0276 Contractual Services 20,937 8,506 9,030 5,054 9,030 857 3,330 835 5,021 33 - - 600-6700-0290 Dues & Memberships 1,711 1,369 695 600 700 600 - - 600 - - - 600-6700-0293 Training 351 320 - 437 - 242 - - 242 195 - - 600-6700-0294 Computer Training - - - - - - - - - - - - 600-6700-0295 Travel / Conferences / Meetings - - - - - - - - - - - - 600-6700-0319 Regulatory Fees 27,956 37,741 38,064 3,761 38,060 - - 314 314 3,447 - - 600-6700-0327 Depreciation Expense 293,879 277,620 294,684 102,027 265,820 - 102,027 - 102,027 - - - 600-6700-0390 General Government Charges 205,102 266,595 134,563 19,895 134,560 - - 19,465 19,465 429 - - 600-6700-0391 Cost Center Charges 159,993 75,900 71,668 26,487 71,670 - 53,312 (33,469) 19,842 6,644 - - 600-6700-0591 Water to Fixed Assets - - - - - - - - - - - - 600-9999-0990 Transfers Out - To Water DS 84 (Fund 610) 78,589 - 345,146 429 726,640 - - - - 429 - - $ 1,420,391 $ 1,462,060 $ 1,597,118 $ 403,689 $ 1,954,100 $ 39,972 $ 278,039 $ 51,256 $ 369,268 $ 28,318 $ - $ - Excess (deficit) of revenues over expenditures $ (18,554) $ 2,342,013 $ 899,236 $ 68,101 $ (0) (38,110) 173,770 (36,771) 98,889 (24,685) - - Beginning Fund Balance 12,417,458 12,398,904 14,740,917 15,640,153 15,708,254 Ending Fund Balance 12,398,904 14,740,917 15,640,153 15,708,254 15,708,254 Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance $ 12,398,904 $ 14,740,917 $ 15,640,153 $ 15,708,254 $ 15,708,254
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget 277,909
Water Capital Fund (Fund 605) - Surface Water -
605 $ 277,909
Revenue - FY 22-23 to 25-26 with Adopted Budget
Budget Available
Payroll Expense $ - -$
Operating Expense -
Professional Services - -
Net Transfers - -
$ 277,909 - $
CLAIM ON CASH $2,957,768 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 2025 FY 2025-26
Revenues: 605-X700
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26
Actuals YTD
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
605-4700-4000 Investment Earnings 30,225 58,296 145,703 19,030 145,700 $ - $ - $ 12,145 $ 12,145 6,885 - - - -
605-4700-7010 Water Connection Fees 15,470 77,310 7,811 - 7,810 - - - - - - - 605-4700-7013 Water Connection Fees Fire - 74,111 19,701 - 19,700 - - - - - - - 605-4700-9000 Sales of Water - SSJID (Q2 payment) 104,699 104,699 104,699 - 104,699 - - - - - - - - -
605-9999-9990 Transfers In - - - - - - - - - - - - -
150,394 $ 314,416 $ 277,914 $ 19,030 $ 277,909 $ - $ - $ 12,145 $ 12,145 $ 6,885 $ - $ - Expenditures:
605-9999-0990 Transfers Out - Water Dep Res (Fund 610) - - 578,936 - - - - - - - - - Surface Water Projects
- - 578,936 - - - - - - - - -
Excess (deficit) of revenues over expenditures 150,394 314,416 (301,022) 19,030 277,909 Beginning Fund Balance 2,399,950 2,550,344 2,864,761 2,563,739 2,582,769 Ending Fund Balance $ 2,550,344 $ 2,864,761 $ 2,563,739 $ 2,582,769 $ 2,860,678 Reserved Fund Balance:
CIP - Surface Water Project 732,894 732,894 1,537,082 1,537,082 1,537,082 Unobligated Fund Balance $ 1,817,450 $ 2,131,867 $ 1,026,656 $ 1,045,686 $ 1,323,595 Total Revenues
Total Expenses
Expense Summary - YTD
150,394
$314,416
$277,914
$19,030
$277,909
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 2024-25* Actuals FY 2025-26 Actuals YTD FY 25-26 Adopted Budget
City of Escalon Budget at a Glance Budget Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 3,334,272 0% Water Depreciation Reserve Fund (Fund 610) Total Expenses 3,334,272 19% 610 Net -$
Revenue - FY 22-23 to 25-26 with 25-26 Adopted Budget -$ -
Budget
Available
-
Capital Assets 641,668 19%
Transfers Out -
$ 641,668
CLAIM ON CASH $1,302,367 10/14/2025
Capital Projects Budget $ 5,157,264 Multi Year
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 610-X700
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
610-4700-4000 Investment Earnings 1,104 28 3,608 6,640 3,610 $ 3,608 $ - $ - $ 3,608 $ 3,032 $ - $ - 610-4700-5032 Revenue FOA State of California Well 1A - - 991,721 - - - - - - - - - 610-4700-8000 Ready-to-Serve - Water Fees 346,600 245,835 213,421 - 213,420 - - - - - - - 610-9999-9990 Transfers In - - - 953,490 - 3,117,242 - - - - - - - 610-9999-9990 Transfers In - Water Capital (Fund 605) - - - - - - - - - - 610-9999-9990 Transfers In - Water DS 76 (Fund 615) - - - - - - - - - - 610-9999-9990 Transfers In - Water (Fund 616) - - - - - - - - - - $ 347,704 $ 245,862 $ 2,162,240 $ 6,640 $ 3,334,272 $ 3,608 $ - $ - $ 3,608 $ 3,032 $ - $ - Expenditures:
610-7700-XXXX Capital (See below) 938,886 1,335,786 2,371,225 641,668 3,334,272 1,890 52,750 544,475 599,116 42,552 - - 610-7700-0591 Move to Assets - (2,274,672) (2,371,225) - (3,334,272) - - - - - - - 610-9999-0990 Transfers Out - Water Operating (Fund 600) - 2,274,672 - - 3,334,272 - - - - - - - $ 938,886 $ 1,335,786 $ (0) $ 641,668 $ 3,334,272 $ 1,890 $ 52,750 $ 544,475 $ 599,116 $ 42,552 $ - $ - Excess (deficit) of revenues over expenditures (591,182) (1,089,924) 2,162,240 (635,028) - Beginning Fund Balance 602,301 11,119 (1,078,804) 1,083,436 448,409 Ending Fund Balance $ 11,119 (1,078,804) 1,083,436 448,409 448,409 Reserved Fund Balance:
Debt Service Payments - - 55,674 55,674 55,674
Unobligated Fund Balance 11,119 (1,078,804) 1,027,762 392,735 392,735 Capital Expenditure Detail
Actuals Actuals* Actuals* Actuals*
+/- Fund Balance
Expense Summary - YTD
FY 25-26
Adopted
$347,704 $245,862
$2,162,240
$6,640
$3,334,272
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
FY 2022-23 Actuals FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26 Actuals YTD FY 25-26 Adopted
Budget
Revenues: 610-X700
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 July August September Q1 Q2 Q3 Q4 610-7700-0578 Yosemite Sidewalk Infill - 133,052 91,799 (0) - 47,327 1,920 49,247 42,552 - - 610-7700-0579 2025 Vactor Truck - - - 538,759 538,759 - - 538,759 538,759 - - - 610-7700-0580 St Claire Street Waterline Replacement - 2,480 191,926 3,871 18,551 - 3,871 - 3,871 - - - 610-7700-0581 Generator Upgrade - Well Site - - - - 162,700 - - - - - - - 610-7700-0582 Water Valve Replacements 265,213 15,239 - - 174,600 - - - - - - - 610-7700-0583 Zinfandel Dr Water & Roadway - - 9,474 2,952 - - - 2,952 2,952 - - - 610-7700-0584 Well 1-A Design Work 57,391 952,257 1,543,652 3,740 1,556,348 1,890 1,480 370 3,740 - - - 610-7700-0585 Water Line Replacements Vintage & Irwin 17,058 35,286 394,752 72 381,683 - 72 - 72 - - - 610-7700-0587 Well #10 Improvements 56,861 - - - - - - - - - - - 610-7700-0588 Mission St Waterline & Roadway 392,319 - - - - - - - - - - - 610-7700-0589 Surface Water Project 150,044 330,524 98,368 474 501,632 - - 474 474 - - - $ 938,886 $ 1,335,786 $ 2,371,225 $ 641,668 $ 3,334,272 $ 1,890 $ 52,750 $ 544,475 $ 599,116 $ 42,552 $ - $ - Adopted
City of Escalon Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 85,000 66% Water SDWBL 84 Debt Service Fund (Fund 616) Total Expenses 85,000 114% 616 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
Budget
Available
Vactor Loan 9,231
Water Loan 84 87,436
$ 96,667 $ (11,667)
Loan Balances 1,663,607 $
CLAIM ON CASH $299,389 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 616-X740
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26 Actuals
YTD
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
616-3730-4000 Investment Earnings 10,240 24,381 54,218 5,822 44,000 $ - $ - $ 5,822 $ 5,822 $ - $ - $ - 616-3730-8000 Ready-to-Serve - Water Fees 61,966 184,376 106,710 - 41,000 - - - - - - - 616-9999-9990 Transfers In - Water Operations (Fund 600) 78,589 - 455,613 50,000 - - - - - 50,000 - - $ 150,795 $ 208,757 $ 616,541 $ 55,822 $ 85,000 $ - $ - $ 5,822 $ 5,822 $ 50,000 $ - $ - Expenditures:
616-6740-0400 Water Loan - 84 - Principal Equp Lease 38,446 (38,446) - 50,151 - - - - - 50,151 - - 616-6740-0410 Water Loan - 84 - Interest Equp Lease 40,144 39,163 38,093 37,285 40,000 - - - - 37,285 - - - - - - - - -
616-6740-0401 Vactor Loan - Principal Equp Lease - - - (2,881) - - - - - (2,881) - - 616-6740-0411 Vactor Loan - Interest Equp Lease - - - 12,112 45,000 - - 6,056 6,056 6,056 - - - - - - - - -
616-9999-0990 Transfers Out - Water Dep Rsv (Fund 610) - - 1,619,088 - - - - - - - - $ 78,589 $ 717 $ 1,657,181 $ 96,667 $ 85,000 $ - $ - $ 6,056 $ 6,056 $ 90,611 $ - $ - Excess (deficit) of revenues over expenditures 72,206 208,040 (1,040,640) (40,845) - Beginning Fund Balance (606,969) (534,762) (326,723) (1,367,363) (1,408,207) Ending Fund Balance (534,762) (326,723) (1,367,363) (1,408,207) (1,408,207) Reserved Fund Balance:
Debt Service Payments Reserve - - 170,000 170,000 170,000 Unobligated Fund Balance (534,762) (326,723) (1,537,363) (1,578,207) (1,578,207) +/- Fund Balance
Expense Summary - YTD
$150,795
$208,757
$616,541
$55,822 $85,000
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
FY 2022-23 Actuals FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26 Actuals YTD FY 25-26 Adopted
Budget
City of Escalon 620-X510 Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 1,571,312 37% Sewer Industrial Operating Fund (Fund 620) Total Expenses 1,571,312 33% 620 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
Total Staff 7
FTE 1.50
Budget
Available
Payroll Expense 42,475 140,086
Operating Expense 406,462 1,122,374
Professional Services 59,687 147,903
$ 508,624 $ 1,410,364
CLAIM ON CASH $1,537,123 10/14/2025
Capital Projects Budget $ 65,000
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 620-X510 FY 2022-23 Actuals
FY 2023-24*
Actuals FY 24-25* Actuals FY 2025-26 YTD Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
620-3510-2040 SW - Permit Applications 484 996 - - - $ - $ - $ - $ - $ - $ - $ - 620-3510-3030 Wastewater Penalties - 20,565 - - - - - - - - - - 620-3510-4000 Investment Earnings 9,624 20,402 41,675 4,755 41,670 - - 1,195 1,195 3,560 - - 620-3510-6230 Industrial Sewer Fees - Mo. 1,083,131 1,073,909 1,075,900 431,658 1,075,900 40,493 134,331 256,834 431,658 - - - 620-3510-6231 Industrial Sewer Fees 157,443 199,209 191,235 79,874 191,230 2,745 30,187 46,942 79,874 - - - 620-3510-6234 Liquid Oxygen 113,890 114,486 138,487 57,843 138,490 4,710 18,368 34,765 57,843 - - - 620-9999-9990 Transfers In - Sewer DS Bond (Fund 627) - 30,000 1,055,270 - 124,022 - - - - - - - 1,364,572 $ 1,459,566 $ 2,502,566 $ 574,130 $ 1,571,312 $ 47,948 $ 182,886 $ 339,736 $ 570,570 $ 3,560 $ - $ - Expenditures:
620-6510-0100 Salaries 83,154 114,818 96,152 19,023 100,477 8,377 2,387 4,924 15,688 3,335 - - 620-6510-0102 Overtime 2,078 2,371 828 2,605 867 1,802 180 522 2,503 102 - - 620-6510-0110 CalPERS Normal Costs 44,505 32,978 7,588 1,678 7,932 642 234 468 1,345 334 - - 620-6510-0109 CalPERS UAAL Payment - - 26,750 6,159 27,954 - 4,292 1,867 6,159 - - - 620-6510-0111 Social Security 6,805 7,655 9,764 1,383 10,199 590 177 365 1,132 251 - - 620-6510-0112 Deferred Compensation 300 1,994 2,965 500 3,093 231 54 108 392 108 - - 620-6510-0120 Health Expenses 18,487 24,325 23,295 3,170 24,338 1,957 (43) 690 2,605 565 - - 620-6510-0122 Fitness Program 92 84 29 - 31 - - - - - - - 620-6510-0125 Life Insurance 126 138 31 - 31 - - - - - - - 620-6510-0130 Workers Compensation Expenses 4,999 8,215 7,097 7,688 7,420 - 5,650 - 5,650 2,039 - - 620-6510-0131 Unemployment 242 250 210 268 219 114 34 71 220 49 - - 620-6510-0155 Pension Expenses (32,675) - - - - - - - - - - - 620-6510-0200 Office Supplies 63 - 140 - 140 - - - - - - - 620-6510-0205 Special Department Expenses 2,588 6,259 3,794 716 3,790 182 535 - 716 - - - 620-6510-0210 Weed Control 1,382 3,180 22,980 6,000 22,980 2,000 2,000 2,000 6,000 - - - 620-6510-0212 Equipment Replacement 3,995 2,398 730 - 730 - - - - - - - 620-6510-0217 Testing 29,596 38,790 38,248 15,022 38,250 - 1,528 5,155 6,683 8,339 - - 620-6510-0220 Small Tools 951 647 1,146 - 1,150 - - - - - - - 620-6510-0221 Treatment 113,890 114,486 138,487 77,508 138,490 4,710 18,368 34,765 57,843 19,665 - - 620-6510-0227 Personal Safety - 104 - - - - - - - - - - 620-6510-0235 Communications - Telephone 190 1,427 - - - - - - - - - - 620-6510-0236 Computer 1,249 - - - - - - - - - - -
+/- Fund Balance
Expense Summary - YTD
1,364,572 $1,459,566
$2,502,566
$574,130
$1,571,312
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 2025-26 YTD Actuals
FY 25-26 Adopted Budget
City of Escalon 620-X510 Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 1,571,312 37% Sewer Industrial Operating Fund (Fund 620) Total Expenses 1,571,312 33% 620 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
Total Staff 7
FTE 1.50
Budget
Available
Payroll Expense 42,475 140,086
Operating Expense 406,462 1,122,374
Professional Services 59,687 147,903
$ 508,624 $ 1,410,364
CLAIM ON CASH $1,537,123 10/14/2025
Capital Projects Budget $ 65,000
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 620-X510 FY 2022-23 Actuals
FY 2023-24*
Actuals FY 24-25* Actuals FY 2025-26 YTD Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
+/- Fund Balance
Expense Summary - YTD
1,364,572 $1,459,566
$2,502,566
$574,130
$1,571,312
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 2025-26 YTD Actuals
FY 25-26 Adopted Budget
620-6510-0240 Electricity 170,507 194,382 190,876 123,269 190,880 - 30,187 46,942 77,129 46,140 - - 620-6510-0245 Rents & Leases 28,940 32,150 14,550 22,135 14,550 11,906 10,229 - 22,135 - - - 620-6510-0250 Maintenance - Building Supplies 30 6,201 88 - 90 - - - - - - - 620-6510-0251 Building Maintenance 208 452 61 - 60 - - - - - - - 620-6510-0252 Industrial Pond Maintenance 127,219 30,500 142,570 70,521 142,570 37,521 33,000 - 70,521 - - - 620-6510-0255 Equipment Mtc - Special Department 13,545 417 2,403 - 2,400 - - - - - - - 620-6510-0256 Equipment Mtc - Pumps 46,513 33,920 116,943 23,873 116,940 9,827 7,028 7,019 23,873 - - - 620-6510-0260 Vehicle Repairs 460 - 491 - 490 - - - - - - - 620-6510-0261 Vehicle Fuel 7,319 12,959 11,284 3,243 11,280 192 2,291 751 3,234 9 - - 620-6510-0262 Vehicle Oil / Lube - - - - - - - - - - - - 620-6510-0263 Vehicle Tires - 230 - - - - - - - - - -
620-6510-0264 Professional Services 218,520 212,642 195,258 58,022 195,260 - 37,737 18,585 56,322 1,700 - - 620-6510-0265 Professional Services - Engineering 3,780 5,153 10,465 1,665 10,470 - - 1,665 1,665 - - - 620-6510-0266 Professional Services - Auditor / Attorney - - 1,864 - 1,860 - - - - - - - 620-6510-0290 Dues & Memberships - - - - - - - - - - - - 620-6510-0293 Training - - - - - - - - - - - -
620-6510-0295 Travel / Conferences / Meetings - - - - - - - - - - - - 620-6510-0319 Regulatory Fees 24,927 27,025 28,478 - 28,480 - - - - - - - 620-6510-0327 Depreciation 48,884 61,570 93,805 13,122 93,810 - 13,122 - 13,122 - - - 620-6510-0390 General Government Charges 277,007 349,764 185,331 17,747 185,330 - - 17,432 17,432 314 - - 620-6510-0391 Cost Center Charges 67,351 151,135 141,752 33,307 141,750 - 46,724 (20,918) 25,807 7,500 - - 620-6510-0410 Interest Charges - 1,175 - - - - - - - - - - 620-6510-XXXX Capital (See below) 12,499 79,906 63,553 10,945 65,000 - - - - - - - 620-6510-0591 Transfer to Fixed Assets - (92,405) (63,533) - (65,000) - - - - - - - 620-9999-0990 Transfers Out - - - 8,273 - 47,000 - - - - - - - $ 1,329,727 $ 1,467,296 $ 1,524,745 $ 519,569 $ 1,571,312 $ 80,051 $ 215,713 $ 122,412 $ 418,175 $ 90,449 $ - $ - Excess (deficit) of revenues over expenditures 34,845 (7,730) 977,821 54,561 - Beginning Fund Balance 598,277 633,122 625,392 1,603,213 1,657,774 Ending Fund Balance 633,122 625,392 1,603,213 1,657,774 1,657,774 Reserved Fund Balance:
City of Escalon 620-X510 Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 1,571,312 37% Sewer Industrial Operating Fund (Fund 620) Total Expenses 1,571,312 33% 620 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
Total Staff 7
FTE 1.50
Budget
Available
Payroll Expense 42,475 140,086
Operating Expense 406,462 1,122,374
Professional Services 59,687 147,903
$ 508,624 $ 1,410,364
CLAIM ON CASH $1,537,123 10/14/2025
Capital Projects Budget $ 65,000
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 620-X510 FY 2022-23 Actuals
FY 2023-24*
Actuals FY 24-25* Actuals FY 2025-26 YTD Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
+/- Fund Balance
Expense Summary - YTD
1,364,572 $1,459,566
$2,502,566
$574,130
$1,571,312
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 2025-26 YTD Actuals
FY 25-26 Adopted Budget
Capital Projects - - - - -
Unobligated Fund Balance 633,122 625,392 1,603,213 1,657,774 1,657,774 Capital Expenditure Detail
Actuals* Actuals* Actuals* Actuals*
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 July August September Q1 Q2 Q3 Q4 620-6510-0590 Industrial Aerators 12,499 79,906 63,553 10,945 65,000 - 287 10,658 10,945 - - 10,945 620-6510-0590 Portable Pumps -
12,499 $ 79,906 $ 63,553 $ 10,945 $ 65,000 $ - $ 287 $ 10,658 $ 10,945 $ - $ - $ 10,945 FY 25-26
Adopted
City of Escalon Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 485,675 1% Sewer Industrial Capital Fund (Fund 623) Total Expenses 485,675 57% 623 Net $ (0)
Revenue - FY 22-23 to 25-26 with Adopted Budget $ 0
Budget
Available
-
Capital Expenses 279,260 57%
Transfers Out - 100%
$ 279,260 $ 206,415
CLAIM ON CASH $739,007 10/14/2025
Capital Projects Budget $ 279,260
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 623-X510
FY 2022-23
Actuals
FY 2023-24*
Actuals FY 24-25* Actuals FY 25-26* Actuals YTD
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
623-4510-4000 Investment Earnings 5,374 239 23,573 6,330 23,570 $ - $ - $ 4,610 $ 4,610 $ 1,720 $ - $ - 623-4510-6230 Industrial Sewer Fees - Mo. - - - - - - - - - - - - 623-9999-9990 Transfers In - Sewer Ind. DS Fund (Fund 620) - 788,844 8,273 - 462,105 - - - - - - - 5,374 $ 789,083 $ 31,846 $ 6,330 $ 485,675 $ - $ - $ 4,610 $ 4,610 $ 1,720 $ - $ - Expenditures:
623-7510-XXXX Capital (See below) 477,268 334,368 31,847 279,260 485,675 232,494 7,111 39,655 279,260 - - - 623-7510-0591 Transferred to Fixed Assets - (811,636) (31,847) - (485,675) - - - - - - - 623-9999-0990 Transfers Out - - - 331,846 - 485,675 - - - - - - - $ 477,268 $ (477,268) $ 331,846 $ 279,260 $ 485,675 $ 232,494 $ 7,111 $ 39,655 $ 279,260 $ - $ - $ - Excess (deficit) of revenues over expenditures (471,894) 1,266,351 (300,000) (272,930) (0) Beginning Fund Balance 549,324 77,431 1,343,782 1,043,782 770,853 Ending Fund Balance 77,431 1,343,782 1,043,782 770,853 770,852 Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 77,431 1,343,782 1,043,782 770,853 770,852 Capital Expenditure Detail
Actuals* Actuals* Actuals* Actuals YTD
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 July August September Q1 Q2 Q3 Q4 623-7510-0501 WWTP Facility Expansion 206,827 91,768 31,199 9,572 135,675 - 7,111 2,461 9,572 - - - 623-7510-0503 WWTP Ground Improvements - - - 37,194 100,000 - - 37,194 37,194 - - - 623-7510-0504 Sludge/ Bio Removal 270,441 242,600 648 232,494 250,000 232,494 - - 232,494 - - - $ 477,268 $ 334,368 $ 31,847 $ 279,260 $ 485,675 $ 232,494 $ 7,111 $ 39,655 $ 279,260 $ - $ - $ - +/- Fund Balance
Expense Summary - YTD
FY 25-26
Adopted
5,374
$789,083
$31,846 $6,330
$485,675
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
FY 2022-23 Actuals FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26*
Actuals YTD
FY 25-26 Adopted Budget
City of Escalon Budget at a Glance Budget Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 191,900 23% Sewer Industrial Debt Service Fund (Fund 627) Total Expenses 191,900 16% 627 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
-
Budget
Available
Payroll Expense - -
Operating Expense - -
Loan Proceeds 30,053 $ 161,847
$ 30,053
Loan Balances $ 504,825
CLAIM ON CASH $170,400 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 627-X510 FY 2022-23 Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 25-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
627-4510-4000 Investment Earnings 3,818 9,765 29,303 3,731 29,000 $ - $ - $ 3,731 $ 3,731 $ - $ - $ - 627-4510-8001 Sinking Fund SW (Debt Svc Charges) 162,900 162,900 162,900 40,725 162,900 13,575 13,575 13,575 40,725 - - - 627-9999-9990 Transfers In - General Fund (Fund 100) - - - - - - - - - - - - 166,718 $ 172,665 $ 192,203 $ 44,456 $ 191,900 $ 13,575 $ 13,575 $ 17,306 $ 44,456 $ - $ - $ - Expenditures:
627-8510-0400 Loan Principal- Energy Lease 37,879 (37,879) - 22,234 - - - 22,234 22,234 - - - 627-8510-0410 Interest Expense 12,317 11,085 10,175 5,819 10,000 - - 5,819 5,819 - - - 627-8510-0420 Loan Fees 550 2,321 4,571 2,000 4,500 - - 2,000 2,000 - - - 627-7510-XXXX Capital - - - - - - - - - - - -
627-9999-0990 Transfers Out - Sewer Ind Op Fund (Fund 620) - - 755,270 - 177,400 - - - - - - - 50,746 $ (24,473) $ 770,016 $ 30,053 $ 191,900 $ - $ - $ 30,053 $ 30,053 $ - $ - $ - Excess (deficit) of revenues over expenditures 115,971 197,138 (577,812) 14,403 - Beginning Fund Balance (113,774) 2,197 199,335 (378,477) (364,074) Ending Fund Balance 2,197 199,335 (378,477) (364,074) (364,074) Reserved Fund Balance:
Debt Service Payments - - 55,000 55,000 55,000
Unobligated Fund Balance 2,197 199,335 (433,477) (419,074) (419,074) +/- Fund Balance
Expense Summary - YTD
166,718 $172,665
$192,203
$44,456
$191,900
-
50,000
100,000
150,000
200,000
250,000
FY 2022-23 Actuals FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 25-26 YTD
Actuals
FY 25-26 Adopted Budget
City of Escalon Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 1,316,890 17% Sewer Municipal Operating Fund (Fund 630) Total Expenses 1,316,890 26% 630 Net $ 0
Revenue - FY 22-23 to 25-26 with Adopted Budget $ (0)
Total Staff 9 -$
FTE 1.75
Budget
Available
Payroll Expense 49,749 140,200
Operating Expense 238,378 1,086,061
Professional Services 49,872 90,628
$ 338,000 $ 1,316,890
CLAIM ON CASH $516,853 10/14/2025
Capital Projects Budget $ 45,000
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 630-X500 FY 2022-23 Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
630-3500-4000 Investment Earnings 20,992 47,401 84,439 1,219 40,000 $ - $ - $ - $ - $ 1,219 $ - $ - 630-3500-6210 Municipal Sewer Fees - Res - Mo. 1,086,144 684,811 1,088,280 182,675 1,088,280 639 180,818 422 181,879 796 - - 630-3500-6220 Municipal Sewer Fees - Com - Mo. 152,795 148,532 148,485 32,247 148,480 10 32,238 - 32,247 - - - 630-3500-6250 Municipal Sewer Fees - Hotel - Mo. 2,868 2,868 2,868 478 2,870 - 478 - 478 - - - 630-3500-6260 Municipal Sewer Fees - Schools - Mo. 36,906 36,051 37,138 5,898 37,140 - 5,898 - 5,898 - - - 630-3500-7003 Gain on Disposal of Asset - - - - - - - - - - - - 630-3500-7004 Sewer Utility Write-Offs 193 236 119 1 120 - - 1 1 - - - -
630-9999-9990 Transfers In - Fund - 141,630 1,777,314 - - - - - - - - - 1,299,898 $ 1,061,527 $ 3,138,642 $ 222,518 $ 1,316,890 $ 648 $ 219,432 $ 423 $ 220,503 $ 2,015 $ - $ - Expenditures:
630-6500-0100 Salaries 104,487 107,846 96,389 23,834 100,728 9,373 3,406 6,898 19,677 4,157 - - 630-6500-0102 Overtime 3,310 3,467 1,508 2,526 1,578 1,362 261 663 2,286 239 - - 630-6500-0110 CalPERS Normal Costs 50,139 40,514 9,526 2,449 9,959 879 373 746 1,998 450 - - 630-6500-0109 CalPERS UAAL Payment - - 23,053 5,949 24,087 - 3,848 2,101 5,949 - - - 630-6500-0111 Social Security 8,590 9,192 11,895 1,766 12,425 677 255 519 1,451 315 - - 630-6500-0112 Deferred Compensation 677 2,365 2,973 825 3,104 337 111 223 671 153 - - 630-6500-0120 Health Expenses 23,166 29,654 28,320 4,365 29,594 2,449 34 1,138 3,620 744 - - 630-6500-0122 Fitness Program 75 69 23 - 21 - - - - - - - 630-6500-0125 Life Insurance 155 162 36 - 42 - - - - - - - 630-6500-0130 Workers Compensation Expenses 6,323 9,857 7,805 7,691 8,161 - 5,292 - 5,292 2,399 - - 630-6500-0131 Unemployment 308 296 238 346 251 133 50 102 285 62 - - 630-6500-0140 Miscellaneous Payroll Expense - - - - - - - - - - - - 630-6500-0155 Pension Expense (32,675) - - - - - - - - - - - 630-6500-0200 Office Supplies 133 244 217 - 220 - - - - - - - 630-6500-0202 Printing & Reproduction - - - - - - - - - - - - 630-6500-0205 Special Department Expenses 5,512 4,596 10,684 1,247 10,680 687 206 354 1,247 - - - 630-6500-0210 Weed Control 2,250 2,360 3,729 - 3,730 - - - - - - - 630-6500-0212 Equipment Replacement 4,684 28,540 6,654 - 6,650 - - - - - - - 630-6500-0215 Patching Materials - - 145 - 150 - - - - - - - 630-6500-0216 Street Paint - - - - - - - - - - - -
+/- Fund Balance
Expense Summary - YTD
1,299,898 $1,061,527
$3,138,642
$222,518
$1,316,890
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
FY 2022-23 Actuals FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26 Adopted Budget
Revenues: 630-X500 FY 2022-23 Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
630-6500-0217 Water Testing 10,919 17,352 27,917 7,614 27,920 - 1,181 772 1,953 5,661 - - 630-6500-0220 Small Tools 72 567 940 43 940 - 43 - 43 - - - 630-6500-0225 Clothing - - - - - - - - - - - -
630-6500-0227 Personal Safety - - - - - - - - - - - -
630-6500-0235 Communications - Telephone 190 64 - - - - - - - - - - 630-6500-0236 Computer 833 - - - - - - - - - - -
630-6500-0240 Electricity 74,888 77,465 66,172 15,909 66,170 4,645 700 10,564 15,909 - - - 630-6500-0245 Rents & Leases - - - - - - - - - - - -
630-6500-0250 Maintenance - Building Supplies 210 362 249 - 250 - - - - - - - 630-6500-0251 Building Maintenance 741 452 655 - 660 - - - - - - - 630-6500-0252 Industrial Pond Maintenance 11,000 - - - - - - - - - - - 630-6500-0254 Meter Repairs - - - - - - - - - - - -
630-6500-0255 Equipment Mtc - Special Department 9,594 9,398 5,475 270 5,470 - 270 - 270 - - - 630-6500-0256 Equipment Mtc - Pumps 36,387 2,620 131 - 130 - - - - - - - 630-6500-0257 Equipment Mtc - Office 800 840 840 840 840 840 - - 840 - - - 630-6500-0259 Equipment Mtc - Sweeper - - - - - - - - - - - - 630-6500-0260 Vehicle Repairs 4,039 7,531 3,412 - 3,410 - - - - - - - 630-6500-0261 Vehicle Fuel 1,826 1,995 2,652 863 2,650 192 89 573 854 9 - - 630-6500-0262 Vehicle Oil / Lube 56 117 - - - - - - - - - - 630-6500-0264 Professional Services 166,959 127,350 131,068 47,331 131,070 - 25,158 12,390 37,548 9,783 - - 630-6500-0265 Professional Services - Engineering - - - - - - - - - - - - 630-6500-0266 Professional Services - Auditor / Attorney - - 1,864 - 1,860 - - - - - - - 630-6500-0274 Contractual Services - Bldg. Mtc - - - - - - - - - - - - 630-6500-0276 Contractual Services - Special Dept. 5,668 7,243 7,574 2,541 7,570 857 817 835 2,508 33 - - 630-6500-0290 Dues & Memberships 926 540 581 - 580 - - - - - - - 630-6500-0293 Training - 222 100 100 100 - - 100 100 - - - 630-6500-0295 Travel / Conferences / Meetings - - - - - - - - - - - - 630-6500-0319 Regulatory Fees 3,836 4,129 4,361 - 4,360 - - - - - - - 630-6500-0327 Depreciation 328,864 332,340 477,159 184,325 477,160 - 184,325 - 184,325 - - - - - - - - -
630-6500-0390 General Government Charges 142,049 249,154 79,381 11,155 79,380 - - 10,906 10,906 249 - - 630-6500-0391 Cost Center Charges 95,090 59,747 48,144 16,013 48,140 - 22,754 (11,296) 11,458 4,555 - - 630-6500-0410 Interest Charges - - - - - - - - - - - -
- - - - -
630-6500-XXXX Capital (See below) 14,405 29,154 - - 45,000 - - - - - - - 630-6500-0591 Transfer Out to Fixed Assets - (43,559) - - (45,000) - - - - - - - 630-9999-0990 Transfers Out - 45,275 - - - 246,850 - - - - - - - 1,131,757 $ 1,124,244 $ 1,061,869 $ 338,000 $ 1,316,890 $ 22,430 $ 249,173 $ 37,587 $ 309,190 $ 28,810 $ - $ - Excess (deficit) of revenues over expenditures 168,141 (62,717) 2,076,774 (115,481) 0 Beginning Fund Balance 9,338,887 9,507,028 9,444,311 11,521,084 11,405,603 Ending Fund Balance 9,507,028 9,444,311 11,521,084 11,405,603 11,405,604 Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 9,507,028 9,444,311 11,521,084 11,405,603 11,405,604 Capital Expenditure Detail
Actuals* Actuals* Actuals* Actuals*
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY2025-26 July August September Q1 Q2 Q3 Q4 630-6500-0590 CCTV Inspection System - 29,154 - - 45,000 - - - - - - - 630-6500-0590 Aerators 14,405
630-6500-0590 Portable Pumps -
14,405 29,154 - - 45,000 - - - - - - -
FY 25-26
Adopted
City of Escalon Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 2,488,786 0% Sewer Municipal Capital Fund (Fund 633) Total Expenses 2,488,786 2% 633 Net $ 0
Revenue - FY 22-23 to 25-26 with Adopted Budget $ (0)
Budget
Available
-
Operating Expense -
Capital Expenditures 61,639 2%
$ 61,639 2,427,147
CLAIM ON CASH $1,092,359 10/14/2025
Capital Projects Budget $ 2,488,786
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 633-X500
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
633-4500-4000 Investment Earnings 11,809 11,170 25,059 8,230 26,000 $ - $ - $ 5,687 $ 5,687 $ 2,543 $ - $ - 633-4500-4003 Loan Interest 3 97 - - - - - - - - - -
633-4500-7011 Connection Fees 47,430 22,361 19,483 - 19,500 - - - - - - - - - - -
633-9999-9990 Transfers In - Sewer Fund 630 - 88,844 847,659 - 2,443,286 - - - - - - - 59,241 $ 122,471 $ 892,201 $ 8,230 $ 2,488,786 $ - $ - $ 5,687 $ 5,687 $ 2,543 $ - $ - Expenditures:
633-7500-XXXX Capital (See below) $ 282,677 $ 2,348,896 $ 592,200 $ 61,639 $ 2,488,786 $ - $ 59,178 $ 2,461 61,639 - - - 633-7500-0591 Sewer Projects to Assets - (2,600,552) (592,200) - (2,488,786) - (59,178) (2,461) (61,639) - - - 633-9999-0990 Transfers Out - - - 1,112,933 - 2,488,786 - - - - - - - 282,677 (251,657) 1,112,933 61,639 2,488,786 - - - - - - - Excess (deficit) of revenues over expenditures (223,436) 374,128 (220,732) (53,409) 0 - - 5,687 5,687 2,543 - - Beginning Fund Balance 1,287,039 1,063,604 1,437,731 1,216,999 1,163,590 Ending Fund Balance 1,063,604 1,437,731 1,216,999 1,163,590 1,163,591 Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 1,063,604 1,437,731 1,216,999 1,163,590 1,163,591 +/- Fund Balance
Expense Summary - YTD
59,241 $122,471
$892,201
$8,230
$2,488,786
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26
YTD Actuals
FY 25-26
Adopted
Budget
Revenues: 633-X500
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
Capital Expenditure Detail
Actuals* Actuals* Actuals* Actuals YTD
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 July August September Q1 Q2 Q3 Q4 633-7500-0501 WWTP Facility Expansion 206,827 91,767 31,199 9,572 434,269 - 7,111 2,461 9,572 - - - 633-7500-0502 McHenry Trunk Line Rehabilitation 75,850 2,257,128 560,353 555 2,029,517 - 555 - 555 - - - 633-7500-0504 WWTP Pond Improvements - - 648 - - - - - - - - - 633-7500-0508 WWTP SCADA Upgrade - - - 51,512 25,000 - 51,512 - 51,512 - - - 633-7500-0580 WWTP McHenry Controllers - - - - - - - - - - - - 282,677 $ 2,348,896 $ 592,200 $ 61,639 $ 2,488,786 $ - $ 59,178 $ 2,461 $ 61,639 $ - $ - $ - FY 25-26
Adopted
City of Escalon Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 1,140,651 0.5% Sewer Municipal Depreciation Reserve Fund (Fund 635) Total Expenses 1,140,651 0.1% 635 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
-
Budget
Available
Payroll Expense -
Operating Expense -
Capital Expenses 1,665 0.1%
$ 1,665 1,138,986
CLAIM ON CASH $701,633 10/14/2025
Capital Projects Budget $ 1,665
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 635-X500
FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
635-4500-4000 Investment Earnings 17,425 29,653 54,861 5,587 54,860 $ - $ - $ 3,954 $ 3,954 $ 1,633 $ - $ - 635-4500-7004 Sewer Utility Write-Offs 8 3 21 0 25 - - 0 0 - - - 635-4500-8001 Sinking Fund SW (Debt Svc Charges) - 201,095 - (0) - - - (0) (0) - - - 635-9999-9990 Transfers In - from 630 - - 658,173 - 1,085,766 - - - - - - - 17,433 230,752 713,055 5,587 1,140,651 - - 3,954 3,954 1,633 - - Expenditures:
635-7500-XXXX Capital (See below) 101,650 19,980 713,055 1,665 1,085,766 - 1,665 - 1,665 - - - 635-7500-0591 Sewer Projects to Assets - (121,630) (713,055) - (1,085,766) 635-9999-0990 Transfers Out - Sewer Mun Cap (Fund 633) - 121,630 901,964 - 1,140,651 - - - - - - - $ 101,650 $ 19,980 $ 901,964 $ 1,665 $ 1,140,651 $ - $ 1,665 $ - $ 1,665 $ - $ - $ - Excess (deficit) of revenues over expenditures (84,217) 210,771 (188,909) 3,922 - - (1,665) 3,954 2,289 1,633 - - Beginning Fund Balance 1,475,161 1,390,944 1,601,716 1,412,807 1,416,729 Ending Fund Balance 1,390,944 1,601,716 1,412,807 1,416,729 1,416,729 Reserved Fund Balance:
- - - - -
Unobligated Fund Balance 1,390,944 1,601,716 1,412,807 1,416,729 1,416,729 Capital Expenditure Detail
Actuals* Actuals* Actuals* Actuals YTD
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 July August September Q1 Q2 Q3 Q4 635-7500-0502 Sewer line improvement Lillian Ave 32,002 - - - - - - - - - - - 635-7500-0502 La Mesa Ave Lift Station - - - - 1,085,766 - - - - - - - 635-7500-0509 Domestic Pumps 69,648 19,980 673,133 - - - - - - - - - 635-7500-0510 Lift Station Improvements - Carigane - - 39,923 1,665 - - 1,665 - 1,665 - - - $ 101,650 $ 19,980 $ 713,055 $ 1,665 $ 1,085,766 $ - $ 1,665 $ - $ 1,665 $ - $ - $ - +/- Fund Balance
Expense Summary - YTD
FY 25-26
Adopted
17,433
230,752
713,055
5,587
1,140,651
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26 Adopted Budget
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 140,900 Sewer Municipal Debt Service Fund (Fund 637) Total Expenses 140,900 637 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
Budget
Available
Payroll Expense - 0%
Operating Expense - 0%
Loan Interest 65,247 46%
$ 65,247
Loan Balances 3,025,435 $
CLAIM ON CASH $673,865 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 637-X500
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
637-4500-4000 Investment Earnings 23,123 32,707 72,684 6,452 72,680 $ - $ - $ 6,452 $ 6,452 $ - $ - $ - 637-4500-8001 Sinking Fund SW (Debt Svc Charges) - 201,095 - - - - - - - - - - 637-9999-9990 Transfers In - Sewer 45,275 - 29,334 25,000 68,220 - - - - 25,000 - - 68,398 233,802 102,018 31,452 140,900 - - 6,452 6,452 25,000 - - Expenditures:
637-8500-0400 Loan Principal 2018 WW 197,294 (197,294) - 125,993 - - - 125,993 125,993 - - - 637-8500-0410 Interest Expense 86,873 80,368 73,271 32,975 73,000 - - 32,975 32,975 - - - 637-8500-0401 Loan Pricipal Vactor - - - (1,440) -
637-8500-0411 Interest Expense Vactor - - - 6,056 40,000 637-8505-0400 Energy Lease Principal 22,148 (22,148) - 28,419 - - - - - 28,419 - - 637-8505-0410 Energy Lease Interest 23,127 22,562 21,945 21,128 21,000 - - - - 21,128 - - 637-8500-0420 Loan Fees 1,700 11,140 6,802 5,088 6,900 - - 5,088 5,088 - - - 637-8500-0330 Debt Issuance Costs - - - - - - - - - - - - 637-7510-XXXX Capital - - - - - - - - - - - -
637-9999-0990 Transfers Out - Sewer - - 710,602 - - - - - - - - - 331,142 (105,372) 812,620 218,219 140,900 - - 164,056 164,056 49,547 - - Excess (deficit) of revenues over expenditures (262,743) 339,174 (710,602) (186,767) - Beginning Fund Balance (1,496,457) (1,759,200) (1,420,026) (2,130,628) (2,317,395) Ending Fund Balance (1,759,200) (1,420,026) (2,130,628) (2,317,395) (2,317,395) Reserved Fund Balance:
Debt Service Payments - - 350,000 350,000 350,000
Unobligated Fund Balance (1,759,200) (1,420,026) (2,480,628) (2,667,395) (2,667,395) +/- Fund Balance
Expense Summary - YTD
68,398
233,802
102,018
31,452
140,900
-
50,000
100,000
150,000
200,000
250,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 208,842 0% Stormwater Enterprise Operating Fund (Fund 640) Total Expenses 208,842 19% 640 Net $ (0)
Revenue - FY 22-23 to 25-26 with Adopted Budget
Total Staff 7
FTE 0.60
Budget
Available
Payroll Expense 16,633 39,515
Operating Expense 18,877 111,458
Professional Services 4,668 17,692
$ 40,177 $ 168,665
CLAIM ON CASH $72,332 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 640-X302
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
640-3302-4000 Investment Earnings 733 597 2,054 174 3,200 $ - $ - $ - $ - $ 174 $ - $ - 640-3302-6400 Stormwater Fees 181,773 181,995 182,923 - 182,920 - - - - - - - - - - -
640-9999-9990 Transfers in - - - 291,110 - 22,722 - - - - - - - 182,505 182,592 476,087 174 208,842 - - - - 174 - -
Expenditures:
640-6302-0100 Salaries 38,491 45,241 29,740 8,565 31,078 3,133 1,342 2,622 7,097 1,468 - - 640-6302-0102 Overtime 4,558 3,346 153 566 157 270 129 137 537 29 - - 640-6302-0110 CalPERS Normal Costs 21,704 18,524 4,822 1,394 5,037 486 217 443 1,146 248 - - 640-6302-0109 CalPERS UAAL Payment - - 8,291 2,012 8,663 - 1,325 687 2,012 - - - 640-6302-0111 Social Security 3,429 3,531 3,919 645 4,096 233 102 199 533 112 - - 640-6302-0112 Deferred Compensation 600 832 1,147 381 1,202 138 59 118 316 65 - - 640-6302-0120 Health Expenses 4,486 5,164 2,762 361 2,800 215 1 80 297 65 - - 640-6302-0122 Fitness Program 31 30 9 - 10 - - - - - - - 640-6302-0125 Life Insurance 35 35 7 - 10 - - - - - - - 640-6302-0130 Workers Compensation Expenses 2,525 3,593 2,875 2,582 3,010 - 1,776 - 1,776 806 - - 640-6302-0131 Unemployment 124 127 82 125 84 45 20 39 104 22 - - 640-6302-0140 Miscellaneous Payroll Expense - - - - - - - - - - - - 640-6302-0155 Pension Expense (14,986) - - - - - - - - - - - 640-6302-0202 Printing & Reproduction - - - - - - - - - - - - 640-6302-0205 Special Department Expenses 2,698 1,242 836 - 840 - - - - - - - 640-6302-0210 Weed Control - 724 500 - 500 - - - - - - - 640-6302-0212 Equipment Replacement 1,303 819 - - - - - - - - - - 640-6302-0220 Small Tools 99 88 - - - - - - - - - -
640-6302-0240 Electricity 10,323 16,058 19,278 8,349 19,280 1,233 646 6,469 8,349 - - - 640-6302-0245 Rents & Leases - - - - - - - - - - - -
640-6302-0255 Equipment Mtc - Special Department 11,114 - 1,139 - 1,140 - - - - - - - 640-6302-0256 Equipment Mtc - Pumps 721 18,241 - - - - - - - - - - +/- Fund Balance
Expense Summary - YTD
182,505 182,592
476,087
174
208,842
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
Revenues: 640-X302
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
640-6302-0259 Equipment Mtc - Sweeper 615 629 - - - - - - - - - - 640-6302-0260 Vehicle Repairs - - - - - - - - - - - -
640-6302-0261 Vehicle Fuel 684 386 333 34 330 - 9 16 26 9 - - 640-6302-0264 Professional Services 24,171 12,507 12,776 480 12,780 - 160 160 320 160 - - 640-6302-0265 Professional Services - Engineering 2,333 - - - - - - - - - - - 640-6302-0266 Professional Services - Auditor / Attorney - - 1,864 - 1,870 - - - - - - - 640-6302-0276 Contractual Services - Special Dept. 9,314 8,906 7,706 4,188 7,710 1,085 542 1,477 3,103 1,085 - - 640-6302-0290 Dues & Memberships 407 - - - - - - - - - - - 640-6302-0295 Travel / Conferences / Meetings 582 130 510 - 500 - - - - - - - 640-6302-0319 Regulatory Fees 7,067 7,067 7,279 - 7,300 - - - - - - - 640-6302-0325 Storm Drain Fee 16,667 16,667 16,667 - 16,700 - - - - - - - 640-6302-0327 Depreciation Expense 41,720 41,720 41,720 6,953 41,720 - 6,953 - 6,953 - - - 640-6302-0329 Property Tax Charge 1,876 1,820 1,829 - 1,835 - - - - - - - 640-6302-0999 Service Credit - - - - - - - - - - - -
-
640-6302-0390 General Government Charges 49,674 50,253 25,685 2,225 25,680 - - 2,165 2,165 60 - - 640-6302-0391 Cost Center Charges 27,865 16,004 14,512 1,315 14,510 - 1,539 (599) 940 376 - - -
640-6302-XXXX Capital - - - - - - - - - - - -
640-9999-0990 Transfer out - - - 178,819 - - - - - - - - 270,231 273,685 385,261 40,177 208,842 6,838 14,821 14,015 35,673 4,504 - - Excess (deficit) of revenues over expenditures (87,726) (91,093) 90,826 (40,003) (0) Beginning Fund Balance 2,193,621 2,105,895 2,014,802 2,105,628 2,065,625 Ending Fund Balance 2,105,895 2,014,802 2,105,628 2,065,625 2,065,625 Reserved Fund Balance:
- - - - -
Unobligated Fund Balance 2,105,895 2,014,802 2,105,628 2,065,625 2,065,625
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 8,005 Stormwater Enterprise Capital Fund (Fund 643) Total Expenses 8,005 643 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget -$
-$
Budget
Available
Payroll Expense -
Operating Expense -
Transfers Out -
-$
CLAIM ON CASH $300,833 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 643-X301
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
643-4301-4000 Investment Earnings 4,658 8,164 19,883 2,421 8,005 $ - $ - $ 1,721 $ 1,721 $ 700 $ - $ - 643-4301-1152 T-CD Storm Drain 1,257 - - - - - - - - - - - 643-9999-9990 Transfers In - - - - - - - - - - - - -
5,914 8,164 19,883 2,421 8,005 - - 1,721 1,721 700 - -
Expenditures:
643-9999-0990 Transfers Out - Stormwater (Fund 640) - - 110,709 - 8,005 - - - - - - - - - 110,709 - 8,005 - - - - - - -
Excess (deficit) of revenues over expenditures 5,914 8,164 (90,826) 2,421 - Beginning Fund Balance 375,160 381,074 389,238 298,412 300,833 Ending Fund Balance 381,074 389,238 298,412 300,833 300,833 Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 381,074 389,238 298,412 300,833 300,833 +/- Fund Balance
Expense Summary - YTD
5,914
8,164
19,883
2,421
8,005
-
5,000
10,000
15,000
20,000
25,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 1,850 16% Stormwater Enterprise Depreciation Reserve Fund (Fund 645) Total Expenses 1,850 645 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget -$
Budget
Available
Payroll Expense -
Operating Expense -
Net Transfers Out - 100%
-$
CLAIM ON CASH $46,815 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 645-X301
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
645-4301-4000 Investment Earnings 531 928 2,262 305 1,850 $ - $ - $ 196 $ 196 $ 109 $ - $ - 645-9999-9990 Transfers In - (fund 640) - - - - - - - - - - - - 531 928 2,262 305 1,850 - - 196 196 109 - -
Expenditures:
645-7302-XXXX Capital (See below) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 645-7302-0591 Transfer to Assets - - - - - - - - - - - - 645-9999-0990 Transfers Out to Fund 640 - - - - 1,850 - - - - - - - - - - - 1,850 - - - - - - -
Excess (deficit) of revenues over expenditures 531 928 2,262 305 - Beginning Fund Balance 42,790 43,321 44,249 46,511 46,816 Ending Fund Balance 43,321 44,249 46,511 46,816 46,816
Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 43,321 44,249 46,511 46,816 46,816 +/- Fund Balance
Expense Summary - YTD
531
928
2,262
305
1,850
-
500
1,000
1,500
2,000
2,500
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance Budget Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 536,692 97% Transit Enterprise Fund (Fund 660) Total Expenses 536,692 13% 660 Net 0$
Revenue - FY 22-23 to 25-26 with Adopted Budget
Total Staff 1
FTE 0.25 Part Time
Budget
Available
Payroll Expense 4,331 18,125
Operating Expense 36,078 240,937
Professional Services 30,657 277,629
$ 71,066 $ 536,692
CLAIM ON CASH $609,746 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 660-X320
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26
YTD Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
660-3320-1102 Measure K Revenues 52,214 - 53,000 - 55,046 $ - $ - $ - $ - $ - $ - $ - 660-3320-5082 Miscellaneous Grants - - 76,800 - 164,311 - - - - - - - 660-3320-5090 SJCOG STA Transit Programs - - 58,374 - 44,381 - - - - - - - -
660-3320-7002 Advertising Revenues 2,147 6,709 7,039 2,125 7,040 500 542 542 1,583 542 - - 660-3320-7003 Gain or Loss on Asset Disposal 31,346 - - - - - - - - - - - 660-3320-7005 Transit Reimbursements - - - - - - - - - - - - 660-3320-7006 Sales of Newspapers 164 15 - - - - - - - - - - 660-3320-9100 Farebox Revenues 56 3 6 - - - - - - - - - 660-3320-9105 LCTOP Grants (848) 2,032 4,571 - - - - - - - - - 660-3320-9110 TDA/LTF - 161,950 490,020 512,675 142,774 - - - - 512,675 - - 660-3320-9120 TDA - STA Funding 11,196 15,245 11,745 4,243 3,624 - - - - 4,243 - - 660-3320-9130 FTA - Section 5311 Funding 47,040 195,396 139,875 - 61,658 - - - - - - - 660-3320-9145 PTMISEA Funding 76,189 - - - - - - - - - - - -
660-3320-4000 Investment Earnings 405 3,021 11,289 1,739 9,000 - - 312 312 1,427 - - 660-9999-0990 Transfers In - - - - - 48,858 - - - - - - - 219,909 384,371 852,718 520,782 536,692 500 542 853 1,895 518,887 - - Expenditures:
660-6320-0100 Salaries 12,000 12,000 16,708 3,005 17,000 1,002 501 1,002 $ 2,504 $ 501 $ - $ - 660-6320-0110 CalPERS Normal Costs 1,744 2,846 - - - - - - - - - - 660-6320-0109 CalPERS UAAL Payment - - 3,076 482 3,200 - 316 166 482 - - - 660-6320-0111 Social Security 956 918 1,285 201 1,300 67 34 67 168 34 - - 660-6320-0130 Workers Compensation Expenses 704 773 791 604 800 - 407 - 407 197 - - 660-6320-0131 Unemployment 220 163 154 39 156 13 6 13 32 6 - - -
660-6320-0202 Printing & Reproduction - - 1,234 - 1,250 - - - - - - - 660-6320-0205 Special Department Expenses 21,884 4,765 12,700 1,430 12,500 623 803 4 1,430 - - - 660-6320-0230 Advertising - - - - - - - - - - - -
660-6320-0235 Telephone 538 545 548 91 550 - 45 45 91 - - - +/- Fund Balance
Expense Summary - YTD
219,909
384,371
852,718
520,782 536,692
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
FY 2022-23 Actuals FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26 Adopted Budget
Revenues: 660-X320
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26
YTD Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
660-6320-0251 Maintenance - - 258 - 250 - - - - - - -
660-6320-0260 Vehicle Repairs 13,147 1,331 2,506 - 2,500 - - - - - - - 660-6320-0261 Vehicle Fuel 7,718 13,790 12,940 3,454 13,500 660 1,285 1,006 2,952 502 - - 660-6320-0264 Professional Services - 1,148 10,109 3,677 14,000 - 1,942 1,735 3,677 - - - 660-6320-0267 Professional Services - Planning - 15,415 32,352 3,218 34,000 - - 3,218 3,218 - - - 660-6320-0277 Contractual Services - Transit 167,029 256,303 247,422 23,762 260,286 - - 23,762 23,762 - - - 660-6320-0290 Dues & Memberships 865 1,050 1,340 - 1,400 - - - - - - - 660-6320-0327 Depreciation Expense 36,774 143,740 88,263 13,034 89,000 - 13,034 - 13,034 - - - 660-6320-0390 General Government Charges 46,686 182,814 45,676 5,379 46,000 - - 5,282 5,282 97 - - 660-6320-0391 Cost Center Charges 10,939 59,533 38,401 12,692 39,000 - 3,984 5,586 9,570 3,122 - - 660-9999-9990 Transfers Out - - - - - - - - - - - - -
660-6320-0590 Capital (See below) 130,521 32,846 4,006 - 23,994 - - - - - - - 660-6320-0591 Transit - Transfer to Fixed Assets - (163,367) - - (23,994) - - - - - - - $ 451,725 $ 566,614 $ 519,770 $ 71,066 $ 536,692 $ 2,365 $ 22,356 $ 41,886 $ 66,607 $ 4,459 $ - $ - Excess (deficit) of revenues over expenditures (231,815) (182,243) 332,948 449,716 0 (1,864.71) (21,814.67) (41,032.55) (64,712) 514,428 - - Beginning Fund Balance 280,713 48,897 (133,346) 199,603 649,319 Ending Fund Balance 48,897 (133,346) 199,603 649,319 649,319 Capital Projects
Unobligated Fund Balance 48,897 (133,346) 199,603 649,319 649,319 Capital Expenditure Detail
Actuals* Actuals* Actuals* Actuals*
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 July August September Q1 Q2 Q3 Q4 660-6320-0590 Nextbus Units - 32,846 4,006 - 23,994 - - - - - - - 660-6320-0590 2021 Bus 130,521 - - - -
660-6320-0590 Miocar / Desktop / MDTC - - - - -
$ 130,521 $ 32,846 $ 4,006 $ - $ 23,994 $ - $ - $ - $ - $ - $ - $ - FY 25-26
Adopted Budget
SPECIAL REVENUE
FUNDS
City of Escalon
Fiscal Year 2025-26 Adopted Budget
Special Revenue Funds
10/14/2025 Expense CIP * Budget Cash at 10/14/25
Revenues Expenses Budget Budget Available Fund Balance Cash Balance 242 Community Development Block Grant (CDBG) - (Fund 242) $ - $ - $ 600 -$ $ 600 2,953 $ 2,953 252 COPS Grants - SLESF / CLEEP Fund (Fund 252) $ 13,929 $ 101,446 $ 191,160 -$ $ 89,714 277,476 $ 189,958 Totals $ 13,929 $ 101,446 $ 191,760 -$ $ 90,314 $ 280,429 $ 192,911 * Budget Available includes CIP budget
Transportation Funds
Year to Date Expense CIP * Budget
Revenues Expenses Budget Budget Available Fund Balance Cash Balance 270 Transportation Fund (Fund 270) $ 8,143 $ 379,280 - $ -$ $ 379,280 1,243,319 $ 1,251,460 271 Regional Transportation Impact Fee Fund (Fund 271) $ 45,896 $ - $ 77,220 -$ $ 77,220 168,568 $ 214,464 281 Traffic Congestion Fund (Fund 281) $ 640 $ - $ 3,930 -$ $ 3,930 97,746 $ 98,386 282 Traffic Safety Fund (Fund 282) $ 5,797 $ - $ 24,510 -$ $ 24,510 81,328 $ 87,126 290 Measure K Fund (Fund 290) $ 31,446 $ (9,621) $ 507,250 $ 5,728,863 $ 6,245,734 2,778,118 $ 2,488,978 322 Gas Tax Fund (Fund 322) $ 128,802 $ 251,146 $ 421,040 $ 1,705,655 $ 1,875,550 70,666 $ (324,983) Totals $ 166,046 $ 241,525 $ 952,800 $ 7,434,518 $ 8,145,794 $ 2,930,112 $ 2,251,120 * Budget Available includes CIP budget
$ 8,145,794
CIP Items
GL Account Project Description Actuals 24-25 Fund 322 Fund 290 Fund 322 Fund 290 322-7300-0573 Streets Overlay / Chipseal 3,026 (23,181) 322-7300-0574 Pavement Restoration Micro Slurry - -
322-7300-0575 Dent Area Sidewalk Infill - 178,261
322-7300-0576 24-25 McHenry Avenue Sidewalk Rehab (1,000) 1,525,779 322-7300-0576 Crossroads Plaza Sidewalk Replacement - - 322-7300-0577 Escalon Ave Pedestrian Crossings - 24,797 322-7300-0578 Yosemite Sidewalk 243,444 -
322-7300-0579 El Portal Sidewalk 2,724 -
322-7300-0580 Roosevelt Area - -
322-7300-0581 Zinfandel Drive Area 2,952 -
290-7300-0551 South McHenry Avenue to Jones - 2,320,036 290-7300-0551 First Street Improvements (pavement restoration) - 533,903 290-7300-0553 Traffic Control 844 -
290-7300-0556 Yosemite Ave - -
290-7300-0572 Vintage Estates St. Reconstruction 72 369,851 290-7300-0572 Irwin Avenue Waterline & Roadway - Valdapena Way - - 290-7300-0576 Main St Bicycle / Pedestrian Improvements (10,537) 1,203,723 290-7300-0577 First Street Improvements - 1,301,350
290-7300-0578 First Street Improvements - -
CIP Year to Date Totals 251,146 (9,621) 1,705,655 5,728,863 Year to Date Posted to CIP GL Account CIP Project Budget Year to Date
Expense Budget Available ---->
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 600
Community Development Block Grant (CDBG) - (Fund 242) Total Expenses 600 242 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget -$
-
Budget
Available
Operating Expense - 0%
Professional Services - 0%
Transfers Out - 0%
-$
CLAIM ON CASH $2,953 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 242
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
242-4000-5077 General FOA State - Youth Rec Scholarships 2,392 - 561 - 600 $ - $ - $ - $ - $ - $ - $ - 242-9999-9990 Transfers In - - - - - - - - - - - - -
$ 2,392 $ - $ 561 $ - $ 600 $ - $ - $ - $ - $ - $ - $ - Expenditures:
242-9999-0990 Transfers Out - General Fund - - - - 600 - - - - - - - 242-7200-0590 Capital - - - - - - - - - - -
$ - $ - $ - $ - $ 600 $ - $ - $ - $ - $ - $ - $ -
Excess (deficit) of revenues over expenditures 2,392 - 561 - - Beginning Fund Balance - 2,392 2,392 2,953 2,953
Ending Fund Balance 2,392 2,392 2,953 2,953 2,953
Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 2,392 2,392 2,953 2,953 2,953
+/- Fund Balance
Expense Summary - YTD $2,392
$-
$561
$-
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 2024-25* Actuals FY 2025-26 YTD Actuals
City of Escalon Budget at a Glance Budget Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 191,160 7% COPS Grants - SLESF / CLEEP Fund (Fund 252) Total Expenses 191,160 53% 252 Net $ -
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
-
Budget
Available
Operating Expense - $ -
Equipment 101,446 89,714
Transfers Out - -
$ 101,446 $ 89,714
CLAIM ON CASH $189,958 10/14/2025
Capital Projects Budget $ -
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 252
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
252-3200-5028 Police SLESF - AB-3229 152,771 186,159 182,163 12,500 182,160 $ - $ - $ 12,500 $ 12,500 $ - $ - $ - 252-3200-4000 Investment Earnings 614 2,379 9,705 1,429 9,000 - - 899 899 530 - - 252-9999-9990 Transfers In - - - - - - - - - - - - -
$ 153,386 $ 188,538 $ 191,868 $ 13,929 $ 191,160 $ - $ - $ 13,399 $ 13,399 $ 530 $ - $ - Expenditures:
252-6200-0269 Police Grant Expenses 107,899 110,743 76,874 101,446 100,000 - 8,552 55,180 63,732 37,714 - - 252-6200-0590 Machinery & Equipment - - - - 91,160 - - - - - - - - - -
252-9999-0990 Transfers Out - Police 80,500 - - - - - - - - - - $ 188,399 $ 110,743 $ 76,874 $ 101,446 $ 191,160 $ - $ 8,552 $ 55,180 $ 63,732 $ 37,714 $ - $ - Excess (deficit) of revenues over expenditures (35,013) 77,795 114,995 (87,517) - Beginning Fund Balance 119,700 84,687 162,481 277,476 189,958 Ending Fund Balance 84,687 162,481 277,476 189,958 189,958 Reserved Fund Balance:
- - - - -
Unobligated Fund Balance 84,687 162,481 277,476 189,958 189,958 +/- Fund Balance
Expense Summary - YTD
$153,386
$188,538 $191,868
$13,929
$191,160
$-
$50,000
$100,000
$150,000
$200,000
$250,000
FY 2022-23 Actuals FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD Actuals FY 25-26 Adopted
Budget
City of Escalon Budget at a Glance Budget Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 379,280 2% Transportation Fund (Fund 270) Total Expenses 379,280 0% 270 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget -$
Budget
Available
Operating Expense - -
Professional Services - -
Transfers Out -
-$ $ 379,280
CLAIM ON CASH $1,251,460 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 270
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
270-4300-1101 TDA / LTF Funding - 394,824 - - 280,000 $ - $ - $ - $ - $ - $ - $ - 270-4300-1103 TDA - Pedestrian & Bicycle Funding - 10,817 - - 10,000 - - - - - - - 270-4300-4000 Investment Earnings 19,888 36,529 89,276 8,143 89,280 - - 5,230 5,230 2,913 - - - - -
270-9999-9990 Transfers In - - - 110,246 - - - - - - - - - $ 19,888 $ 442,170 $ 199,522 $ 8,143 $ 379,280 $ - $ - $ 5,230 $ 5,230 $ 2,913 $ - $ - Expenditures:
270-9999-0990 Transfers Out - - 809,216 294,125 - 379,280 - - - $ - $ - $ - $ - 270-7300-0590 Capital (See below) - - - - - - - - - - - - 270-7300-0591 Transfer to Fixed Assets - - - - - - - - - - - - $ - $ 809,216 $ 294,125 $ - $ 379,280 $ - $ - $ - $ - $ - $ - $ - Excess (deficit) of revenues over expenditures 19,888 (367,046) (94,603) 8,143 - Beginning Fund Balance 1,685,080 1,704,968 1,337,922 1,243,319 1,251,462 Ending Fund Balance 1,704,968 1,337,922 1,243,319 1,251,462 1,251,462 Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 1,704,968 1,337,922 1,243,319 1,251,462 1,251,462 +/- Fund Balance
Expense Summary - YTD
$19,888
$442,170
$199,522
$8,143
$379,280
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 77,220 59% Regional Transportation Impact Fee Fund (Fund 271) Total Expenses 77,220 0% 271 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget -$
-
Budget
Available
Operating Expense - -
Professional Services - -
Transfers Out - -
-$ $ 77,220
CLAIM ON CASH 214,464 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 271
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26
YTD Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
271-4300-1157 T-C/D Streets Impact Fees 5,263 4,084 60,554 44,512 60,550 $ 45,000 $ - $ (488) $ 44,512 $ - $ - $ - 271-4300-4000 Investment Earnings 4,532 8,060 16,672 1,384 16,670 - - 885 885 499 - - - - -
271-9999-9990 Transfers In - - - - - - - - - - - - -
$ 9,795 $ 12,144 $ 77,226 $ 45,896 $ 77,220 $ 45,000 $ - $ 397 $ 45,397 $ 499 $ - $ - Expenditures:
271-9999-0990 Transfers Out - - - 294,171 - 77,220 $ - $ - $ - - - - - 271-7300-XXXX Capital - - - - - - - - - - - -
$ - $ - $ 294,171 $ - $ 77,220 $ - $ - $ - $ - $ - $ - $ - Excess (deficit) of revenues over expenditures 9,795 12,144 (216,945) 45,896 - Beginning Fund Balance 363,574 373,369 385,513 168,568 214,464 Ending Fund Balance 373,369 385,513 168,568 214,464 214,464 Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 373,369 385,513 168,568 214,464 214,464 +/- Fund Balance
Expense Summary - YTD
$9,795 $12,144
$77,226
$45,896
$77,220
$-
$20,000
$40,000
$60,000
$80,000
$100,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
Revenue - FY 20-21 to 22-23 with Budget
Comparisons
City of Escalon Budget at a Glance
Budget
Utililized
Fiscal Year 2025-26 Adopted Budget Total Revenues 3,930 16% Traffic Congestion Fund (Fund 281) Total Expenses 3,930 0% 281 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
-
Budget
Available
Operating Expense - -
Professional Services - -
Transfers Out - -
$ - $ 3,930
CLAIM ON CASH $98,386 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 281
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
$ - $ - $ - $ -
281-4300-5037 FOA - STOFCA - Transportation - - - - - $ - $ - $ - - - - - 281-4300-5040 Proposition 1B Funding - - - - - - - - - - - - 281-4300-4000 Investment Earnings 1,107 1,951 4,751 640 3,930 - - 411 411 229 - - - - -
281-9999-9990 Transfers In - - - - - - - - - - - - -
$ 1,107 $ 1,951 $ 4,751 $ 640 $ 3,930 $ - $ - $ 411 $ 411 $ 229 $ - $ - Expenditures:
281-9999-0990 Transfers Out - - - - - 3,930 - - - - - - - 281-7300-XXXX Capital - - - - - - - - - - - -
- - - - 3,930 - - - - - - -
Excess (deficit) of revenues over expenditures 1,107 1,951 4,751 640 - Beginning Fund Balance 89,937 91,044 92,995 97,746 98,386 Ending Fund Balance 91,044 92,995 97,746 98,386 98,386
Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 91,044 92,995 97,746 98,386 98,386 +/- Fund Balance
Expense Summary - YTD
$1,107
$1,951
$4,751
$640
$3,930
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
$4,500
$5,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 24,510 24% Traffic Safety Fund (Fund 282) Total Expenses 24,510 0% 282 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget -$
-
Budget
Available
Operating Expense - -
Professional Services - -
Transfers Out - -
-$ $ 24,510
CLAIM ON CASH 87,126 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 282
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
$ - $ - $ - $ -
282-3200-3000 Police - Vehicle Code Fines 22,459 29,509 20,507 5,237 20,510 $ 1,986 $ 1,565 $ 1,656 5,207.42 30.00 - - 282-3200-4000 Investment Earnings - - 1,220 560 4,000 - - 357 357.00 203.00 - - 282-9999-9990 Transfers In - - - - - - - - - - - - -
$ 22,459 $ 29,509 $ 21,727 $ 5,797 $ 24,510 $ 1,986 $ 1,565 $ 2,013 $ 5,564 $ 233 $ - $ - Expenditures:
282-9999-0990 Transfers Out - General Fund Police 20,000 - - - 24,510 - - - - - - - 282-7300-XXXX Capital - - - - - - - - - - -
$ 20,000 $ - $ - $ - $ 24,510 $ - $ - $ - $ - $ - $ - $ - Excess (deficit) of revenues over expenditures 2,459 29,509 21,727 5,797 - Beginning Fund Balance 27,633 30,092 59,601 81,328 87,126 Ending Fund Balance 30,092 59,601 81,328 87,126 87,126
Reserved Fund Balance:
- - - - -
Unobligated Fund Balance 30,092 59,601 81,328 87,126 87,126 +/- Fund Balance
Expense Summary - YTD
$22,459
$29,509
$21,727
$5,797
$24,510
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance Budget Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 507,250 6% Measure K Fund (Fund 290) Total Expenses 507,250 -2%
290 Net $ -
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
-
Budget
Available
Operating Expense
Capital Expenditures (9,621) -2%
Transfers Out - -
$ (9,621)
CLAIM ON CASH $2,488,978 10/14/2025
Capital Projects Budget $ 5,728,863
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 290
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
290-4300-1102 Measure K Revenue 403,078 246,723 384,723 15,470 384,000 $ - $ 15,470 $ - 15,470 - - - 290-4300-1105 Measure K Smart Growth 16,380 43,901 6,990 - 7,000 - - - - - - - 290-4300-4000 Investment Earnings 21,749 42,693 116,248 15,976 116,250 - - 10,182 10,182 5,794 - - 290-9999-9990 Transfers In - - - 183,879 - - - - - - - - - $ 441,207 $ 333,316 $ 691,840 $ 31,446 $ 507,250 $ - $ 15,470 $ 10,182 $ 25,652 $ 5,794 $ - $ - Expenditures:
290-9999-0990 Transfers Out - - - - - 507,250 - - - - - - - (423,054)
290-7300-XXXX Capital Expenditures (See below) 490,087 119,846 423,054 (9,621) 5,728,863 - - - - - - - 290-7300-0591 Transfer to Fixed Assets - - - - (5,728,863) - - - - - - - $ 490,087 $ 119,846 $ - $ (9,621) $ 507,250 $ - $ - $ - $ - $ - $ - $ - Excess (deficit) of revenues over expenditures (48,880) 213,470 691,840 41,067 - Beginning Fund Balance 1,921,689 1,872,809 2,086,279 2,778,118 2,819,185 Ending Fund Balance 1,872,809 2,086,279 2,778,118 2,819,185 2,819,185 Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 1,872,809 2,086,279 2,778,118 2,819,185 2,819,185 Capital Expenditure Detail
Actuals* Actuals* Actuals* Actuals YTD
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 July August September Q1 Q2 Q3 Q4 290-7300-0551 South McHenry Avenue to Jones - 7,560 - - 2,320,036 - - - - - - - 290-7300-0551 First Street Improvements (pavement restoration) - - - - 533,903 - - - - - - - 290-7300-0553 Traffic Control - - 4,913 844 - - - 844 844 - - - 290-7300-0556 Yosemite Ave - - 280 - - - - - - - - -
290-7300-0572 Vintage Estates St. Reconstruction 432,665 23,598 406,584 72 369,851 - 72 - 72 - - - 290-7300-0572 Irwin Avenue Waterline & Roadway - Valdapena Way - - 290-7300-0576 Main St Bicycle / Pedestrian Improvements 16,517 72,581 11,277 (10,537) 1,203,723 - (11,277) 740 (10,537) - - - 290-7300-0577 First Street Improvements 40,905 630 - - 1,301,350 - - - - - - - 290-7300-0578 First Street Improvements 15,477 - - - - - - - - - - 490,087 119,846 423,054 (9,621) 5,728,863 - (11,205) 1,584 (9,621) - - - +/- Fund Balance
Expense Summary - YTD
FY 25-26
Adopted Budget
$441,207
$333,316
$691,840
$31,446
$507,250
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 2024-25* Actuals FY 2025-26 YTD Actuals
FY 25-26 Adopted Budget
City of Escalon Budget at a Glance Budget Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 421,040 31% Gas Tax Fund (Fund 322) Total Expenses 421,040 60%
322 Net $ -
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
-
Budget
Available
Operating Expense
Capital Expenditures 251,146
Transfers Out - -
$ 251,146 $ 169,894
CLAIM ON CASH $ (324,983) 10/14/2025
Capital Projects Budget $ 1,705,655
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 322
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
322-4300-5018 Gas Tax - RMRA Funding (SB-1) 164,263 172,707 200,799 52,260 $ 200,800 $ 17,025 $ 18,772 $ 16,462 52,260 - - - 322-4300-5019 Gas Tax - Section 2103 64,762 89,091 71,269 26,454 71,270 5,713 6,146 7,172 19,031 7,423 - - 322-4300-5020 Gas Tax - Section 2106 27,428 29,245 34,410 11,218 34,410 2,777 2,671 2,795 8,242 2,977 - - 322-4300-5021 Gas Tax - Section 2107 52,433 55,603 61,326 20,950 61,330 5,569 5,009 4,457 15,034 5,916 - - 322-4300-5022 Gas Tax - Section 2107.5 2,000 2,000 353 2,000 2,000 - 2,000 - 2,000 - - - 322-4300-5023 Gas Tax - Section 2105 38,510 41,161 46,232 15,920 46,230 4,030 3,676 3,911 11,616 4,304 - - 322-4300-4000 Investment Earnings 21,232 3,584 50,894 - 5,000 - - - - - - - 322-9999-9990 Transfers In - - - 103,885 - - - - - - - - $ 370,628 $ 393,391 $ 569,169 $ 128,802 $ 421,040 $ 35,113 $ 38,272 $ 34,796 $ 108,182 $ 20,620 $ - $ - Expenditures:
322-7300-XXXX Capital (See below) 29,694 113,176 2,311,030 251,146 1,705,655 - 125,628 10,470 136,098 115,047 - - (2,311,030)
322-7300-0591 Transfer to Assets - - - - (1,705,655) - - - - - - - 322-9999-0990 Transfers Out - General Fund 104,000 - - - 421,040 - - - - - - - 29,694 113,176 2,311,030
$ 163,388 $ 226,352 $ 2,311,030 $ 251,146 $ 421,040 $ - $ 125,628 $ 10,470 $ 136,098 $ 115,047 $ - $ - Excess (deficit) of revenues over expenditures 207,240 167,039 (1,741,861) (122,343) - Beginning Fund Balance 1,448,762 1,645,488 1,812,527 70,666 (51,677) Unreserved Balance (10,514)
Ending Fund Balance 1,645,488 1,812,527 70,666 (51,677) (51,677) Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 1,645,488 1,812,527 70,666 (51,677) (51,677) Capital Expenditure Detail
Actuals* Actuals Actuals* Actuals YTD
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 July August September Q1 Q2 Q3 Q4 - - - -
322-7300-0573 Streets Overlay / Chipseal 18,394 18,435 515,110 3,026 (23,181) - 699 2,327 3,026 - - - 322-7300-0574 Pavement Restoration Micro Slurry - - 195 - - - - - - - - - 322-7300-0575 Dent Area Sidewalk Infill - 55,195 1,154,079 - 178,261 - - - - - - - 322-7300-0576 24-25 McHenry Avenue Sidewalk Rehab 11,300 38,516 127,711 (1,000) 1,525,779 - (1,000) - (1,000) - - - 322-7300-0576 Crossroads Plaza Sidewalk Replacement
322-7300-0577 Escalon Ave Pedestrian Crossings 1,030 331,464 - 24,797 - - - - - - - 322-7300-0578 Yosemite Sidewalk - 152,876 243,444 - - 123,205 5,191 128,396 115,047 - - 322-7300-0579 El Portal Sidewalk - 5,976 2,724 - - 2,724 - 2,724 - - - 322-7300-0580 Roosevelt Area - 14,144 - - - - - - - - - 322-7300-0581 Zinfandel Drive Area - 9,474 2,952 - - - 2,952 2,952 - - - $ 29,694 $ 113,176 $ 2,311,030 $ 251,146 $ 1,705,655 $ - $ 125,628 $ 10,470 $ 136,098 $ 115,047 $ - $ - +/- Fund Balance
Expense Summary - YTD
FY 25-26
Adopted Budget
$370,628 $393,391
$569,169
$128,802
$421,040
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 2024-25* Actuals FY 2025-26 YTD Actuals
FY 25-26 Adopted Budget
FUNDS
DEVELOPMENT IMPACT
FEE (DIF)
City of Escalon Budget at a Glance Budget Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 3,580 14% In-Lieu Low Income Housing Fund (Fund 201) Total Expenses 3,850 0% 201 Net $ (270)
Revenue - FY 22-23 to 25-26 with Adopted Budget
Budget
Available
Operating Expense -
Professional Services -
Transfers Out -
-$ 100%
CLAIM ON CASH $76,538 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues:
201 FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
201-4400-1161 Low Income In-Lieu - - - - $ - $ - $ - $ - $ - $ - $ - 201-4400-4000 Investment Earnings 815 1,436 3,576 498 3,580 - - 320 320 178 - - 201-4400-4003 Loan Interest Income - 8,731 (75,680) - - - - - - - - - 201-9999-9990 Transfers In - - - - - - - - - - - - -
$ 815 $ 10,167 $ (72,104) $ 498 $ 3,580 $ - $ - $ 320 $ 320 $ 178 $ - $ - Expenditures:
201-9999-0991 Transfers Out - General Fund - - - - 3,850 - - - $ - $ - $ - $ - $ - $ - $ - $ - $ 3,850 $ - $ - $ - $ - $ - $ - $ -
Excess (deficit) of revenues over expenditures 815 10,167 (72,104) 498 (270) Beginning Fund Balance 900,099 900,914 911,081 838,977 839,475 Ending Fund Balance 900,914 911,081 838,977 839,475 839,205 Reserved Fund Balance:
- - - - -
Unobligated Fund Balance 900,914 911,081 838,977 839,475 839,205 +/- Fund Balance
$815 Expense Summary - YTD
$10,167
$(72,104)
$498 $3,580
$(80,000)
$(70,000)
$(60,000)
$(50,000)
$(40,000)
$(30,000)
$(20,000)
$(10,000)
$-
$10,000
$20,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 600 15% Planning Dev Impact Fees (Fund 202) Total Expenses 600 0% 202 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget
Budget
Available
Operating Expense -
Professional Services -
Transfers Out -
$ - 100%
CLAIM ON CASH $13,506 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 202 FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
202-3400-1163 Planning TCD Plan Update DIF - - - - - $ - $ - $ - $ - $ - $ - $ - 202-3400-4000 Investment Earnings 152 267 653 87 600 - - 56 56 31 - - - - -
201-9999-9990 Transfers In - - - - - - - - - - - - -
$ 152 $ 267 $ 653 $ 87 $ 600 $ - $ - $ 56 $ 56 $ 31 $ - $ - Expenditures:
201-9999-0990 Transfers Out - General Fund - - - - 600 - - - - - - - $ - $ - $ - $ - $ 600 $ - $ - $ - $ - $ - $ - $ -
Excess (deficit) of revenues over expenditures 152 267 653 87 - Beginning Fund Balance 12,346 12,498 12,766 13,419 13,506 Ending Fund Balance 12,498 12,766 13,419 13,506 13,506
Reserved Fund Balance:
- - - - -
Unobligated Fund Balance 12,498 12,766 13,419 13,506 13,506 +/- Fund Balance
Expense Summary - YTD
$152
$267
$653
$87
$600
$-
$100
$200
$300
$400
$500
$600
$700
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Budget
Utilized
Fiscal Year 2025-26 Adopted Budget Total Revenues 2,550 49% Library Dev Impact Fees (Fund 203) Total Expenses 2,550 203 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget
Budget
Available
Operating Expense -
Professional Services -
Transfers Out -
$ - 100%
CLAIM ON CASH $1,249 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues:
203 FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
203-4610-1155 Library TCD DIF 240 447 1,711 1,241 2,500 $ 1,241 $ - $ - $ 1,241 $ - $ - $ - 203-4610-4000 Interest Income 1 13 1,064 8 50 - - 5 5 3 - - - - -
203-9999-9990 Transfers In - - 156,892 - - - - - - - - - $ 241 $ 157,352 $ 2,775 $ 1,249 $ 2,550 $ 1,241 $ - $ 5 $ 1,246 $ 3 $ - $ - Expenditures:
203-9999-0990 Transfers Out - General Fund - - 3,235 - 2,550 - - - - - - - $ - $ - $ 3,235 $ - $ 2,550 $ - $ - $ - $ - $ - $ - $ - Excess (deficit) of revenues over expenditures 241 157,352 (459) 1,249 - Beginning Fund Balance (157,133) (156,892) 459 (0) 1,249 Ending Fund Balance (156,892) 459 (0) 1,249 1,249
Reserved Fund Balance:
- - - - -
Unobligated Fund Balance (156,892) 459 (0) 1,249 1,249
+/- Fund Balance
Expense Summary - YTD
$241
$157,352
$2,775 $1,249
$2,550
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 28,280 Park Dev Impact Fees (Fund 204) Total Expenses 28,280
204 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget
Budget
Available
Operating Expense 15,545 55%
Professional Services -
Transfers Out -
$ 15,545 12,735
CLAIM ON CASH $157,591 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues:
204 FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
204-4600-1150 Park TCD DIF 7,642 - - - - $ - $ - $ - $ - $ - $ - $ - 204-4600-4000 Interest Income 276 1,330 6,765 1,116 6,800 - - 714 714 402 - - 204-4600-4016 Rental House Income $1,895 21,791 19,279 20,868 5,659 21,480 1,762 2,041 1,855 5,659 - - - 204-4600-5042 Prop 68 Park Grant - - - - - - - - - - - - 204-4600-5082 State Grant - Tractor Recycle 20,000 -
204-4600-5082 SB 1383 Local Assistance Grant 2023 Recycle - - 75,000 - - - - - - - - - - - -
204-9999-9990 Transfers In - Recreation Sinking Fund 122 - - - - - - - - - - - - 204-9999-9990 Transfers In - - - - - - - - - - - - -
$ 49,709 $ 20,608 $ 102,633 $ 6,775 $ 28,280 $ 1,762 $ 2,041 $ 2,569 $ 6,373 $ 402 $ - $ - Expenditures:
204-6600-0321 Parks Property Taxes 13,148 13,731 2,717 15,063 13,800 $ - $ - $ - - #### - - - - - - - - - -
204-6600-0240 Parks Electricity 1,772 158 137 41 200 - 21 20 41 - - - 204-6600-0242 Parks Irrigation Water 177 - - - - - - - - - - - 204-6600-0251 Parks Building Maintenance 468 3,434 559 441 1,500 277 - 165 441 - - - - - - -
204-6600-0264 Parks Professional Services - 1,448 - - 3,000 - - - - - - - 204-6600-0590 Parks Machinery & Equipment 24,647 - - - 9,780 - - - - - - - - - - -
204-9999-0990 Transfers Out - - - - - - - - - - - - -
- - -
204-7300-XXXX Capital (See below) 6,542 - - - - - - - - - - - 204-7300-0591 Transfer to Assets - - - - - - - - - - - - $ 46,754 $ 18,772 $ 3,414 $ 15,545 $ 28,280 $ 277 $ 21 $ 185 $ 482 #### $ - $ - +/- Fund Balance
Expense Summary - YTD
$49,709
$20,608
$102,633
$6,775
$28,280
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
Revenues:
204 FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
Excess (deficit) of revenues over expenditures $ 2,955 $ 1,837 $ 99,220 $ (8,770) $ - Beginning Fund Balance 62,351 65,306 67,142 166,362 157,592 Ending Fund Balance 65,306 67,142 166,362 157,592 157,592 Reserved Fund Balance:
Capital Projects - - - - -
Unobligated Fund Balance 65,306 67,142 166,362 157,592 157,592 Capital Expenditure Detail
Actuals* Actuals* Actuals* Actuals
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 July August September Q1 Q2 Q3 Q4 204-7600-0530 Parks Playground Rubber, Wood, Bark 6,360 - - - - - - - - - - - 204-7600-0532 Parks Improvements 182 - - - - - - - - - - 204-7620-0521 Community Center Improvements - - - - - - - - - - $ 6,542 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 6,300 Recreation Dev Impact Fees (Fund 205) Total Expenses 6,300 205 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget
Budget
Available
Operating Expense -
Professional Services -
Transfers Out -
-$ 100%
CLAIM ON CASH $158,307 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 205 FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
205-3605-1160 Recreation TCD DIF 7,642 - - - - $ - $ - $ - $ - $ - $ - $ - 205-3605-4000 Interest Income 1,914 3,138 7,643 1,030 6,300 - - 662 662 368 - - 204-9999-9990 Transfers In - Fund 263, 267, 268 - - - - - - - - - - - - $ 9,556 $ 3,138 $ 7,643 $ 1,030 $ 6,300 $ - $ - $ 662 $ 662 $ 368 $ - $ - Expenditures:
204-9999-0991 Transfers Out - Park DIF Fund 204 - - - - 6,300 - - - - - - - 201-7300-XXXX Capital - - - - - - - - - - - -
$ - $ - $ - $ - $ 6,300 $ - $ - $ - $ - $ - $ - $ -
Excess (deficit) of revenues over expenditures $ 9,556 $ 3,138 $ 7,643 $ 1,030 $ - Beginning Fund Balance 136,957 146,513 149,651 157,294 158,324 Ending Fund Balance 146,513 149,651 157,294 158,324 158,324 Reserved Fund Balance:
- - - - -
Unobligated Fund Balance 146,513 149,651 157,294 158,324 158,324 +/- Fund Balance
$9,556 Expense Summary - YTD
$3,138
$7,643
$1,030
$6,300
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 19,140 Public Works Dev Impact Fees (Fund 206) Total Expenses 19,140 206 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget
Budget
Available
Operating Expense - 0%
Professional Services - 0%
Transfers Out - 0%
-$
CLAIM ON CASH $19,925 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 206 FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget July August September Q1 Q2 Q3 Q4
206-4030-1156 Public Works TCD DIF 1,885 3,500 12,961 9,666 12,960 $ 9,666 $ - $ - $ 9,666 $ - $ - $ - 206-4030-4000 Investment Interest 1,287 2,357 6,181 940 6,180 - - - - - - - 206-4030-4003 Loan Interest - 3,324 (28,430) - - - - - - - - - 206-9999-9990 Transfers In - - - - - - - - - - - - -
$ 3,173 $ 9,180 $ (9,288) $ 10,606 $ 19,140 $ 9,666 $ - $ - $ 9,666 $ - $ - $ - Expenditures:
206-9999-0991 Transfers Out - - - - - 19,140 - - - - - - - $ - $ - $ - $ - $ 19,140 $ - $ - $ - $ - $ - $ - $ -
Excess (deficit) of revenues over expenditures $ 3,173 $ 9,180 $ (9,288) $ 10,606 $ - $ 9,666 $ - $ - $ 9,666 $ - $ - $ - Beginning Fund Balance 416,827 420,000 429,180 419,892
Ending Fund Balance 420,000 429,180 419,892 430,497
Reserved Fund Balance:
- - - -
Unobligated Fund Balance 420,000 429,180 419,892 430,497 +/- Fund Balance
Expense Summary - YTD
$3,173
$9,180
$(9,288)
$10,606
$19,140
$(15,000)
$(10,000)
$(5,000)
$-
$5,000
$10,000
$15,000
$20,000
$25,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 174,730 Transport Mitigation Fees (Fund 207) Total Expenses 174,730 207 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget
Budget
Available
Operating Expense - 0%
Professional Services - 0%
Transfers Out - 0%
$ -
CLAIM ON CASH $1,749,917 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues:
207 FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
207-4300-1157 Streets TCD DIF 8,005 21,681 91,865 75,114 91,870 $ 75,114 $ - $ - $ 75,114 $ - $ - $ - 207-4300-4000 Investment Interest 18,575 33,174 82,859 11,386 82,860 - - 7,313 7,313 4,073 - - 207-4300-4003 Loan Interest - 18,965 (156,984) - - - - - - - - - - - - - - - - -
207-9999-9990 Transfers In - - - - - - - - - - - - -
$ 26,580 $ 73,820 $ 17,740 $ 86,500 $ 174,730 $ 75,114 $ - $ 7,313 $ 82,427 $ 4,073 $ - $ - Expenditures:
207-7300-0555 Infrastructure Projects - - 2,607 - - - - - - - - - 207-9999-0990 Transfers Out - - - 103,885 - 174,730 - - - - - - - $ - $ - $ 106,492 $ - $ 174,730 $ - $ - $ - $ - $ - $ - $ - Excess (deficit) of revenues over expenditures $ 26,580 $ 73,820 $ (88,752) $ 86,500 $ - Beginning Fund Balance 3,327,594 3,354,174 3,427,994 3,339,242 3,425,742 Ending Fund Balance $ 3,354,174 $ 3,427,994 $ 3,339,242 $ 3,425,742 $ 3,425,742 Reserved Fund Balance:
- - - - -
Unobligated Fund Balance 3,354,174 3,427,994 3,339,242 3,425,742 3,425,742 +/- Fund Balance
Expense Summary - YTD
$26,580
$73,820
$17,740
$86,500
$174,730
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 25,400 Police Dept Dev Impact Fees (Fund 208) Total Expenses 25,400 208 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget -$
-
Budget
Available
Operating Expense - 0%
Professional Services - 0%
Transfers Out - 0%
-$
CLAIM ON CASH $100,539 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues:
208 FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
208-4200-1153 Police TCD DIF 3,985 7,398 27,564 20,480 25,000 $ 20,480 $ - $ - $ 20,480 $ - $ - $ - 208-4200-4000 Investment Interest 755 983 3,269 654 400 - - 420 420 234 - - - - - -
208-9999-9990 Transfers In - - - - - - - - - - - - -
$ 4,740 $ 8,380 $ 30,833 $ 21,134 $ 25,400 $ 20,480 $ - $ 420 $ 20,900 $ 234 $ - $ - Expenditures:
- - - -
208-6200-0590 Machinery and Equipment 52,721 - - - - - - - - - - - 208-9999-0990 Transfers Out - - - - - 25,400 - - - - - - - - - - -
208-6200-XXXX Capital (See below) - - - - - - - - - - - - 208-6200-0591 Transfer to Fixed Assets - - - - - - - - - - - - - - - -
208-7200-0528 Police Facilities Improvments - - - - - - - - - - - - 208-7210-0522 C I Shelter Improvements - - - - - - - - - - - - $ 52,721 $ - $ - $ - $ 25,400 $ - $ - $ - $ - $ - $ - $ - Excess (deficit) of revenues over expenditures $ (47,981) $ 8,380 $ 30,833 $ 21,134 $ - $ 20,480 $ - $ 420 $ 20,900 $ 234 $ - $ - Beginning Fund Balance 88,173 40,192 48,573 79,406
Ending Fund Balance $ 40,192 $ 48,573 $ 79,406 $ 100,539 Reserved Fund Balance:
Capital Projects - - - -
Unobligated Fund Balance 40,192 48,573 79,406 100,539 - - - - - - - - +/- Fund Balance
Expense Summary - YTD
$4,740
$8,380
$30,833
$21,134
$25,400
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 13,500 City Hall Dev Impact Fees (Fund 209) Total Expenses 13,500 209 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget $ -
-
Budget
Available
Operating Expense -
Professional Services -
Transfers Out -
$ - 100%
CLAIM ON CASH $12,481 10/14/2025
Capital Projects Budget -$
Interfund Loan Balances $2,724,762
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: 209 FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted
Budget
July August September Q1 Q2 Q3 Q4
209-4020-1154 City Hall TCD DIF 1,614 3,281 12,196 9,076 13,000 $ 9,076 $ - $ - $ 9,076 $ - $ - $ - 209-4020-4000 Investment Interest 4 89 340 81 500 - - 52 52 29 - - - - -
209-9999-9990 Transfers In - - - - - - - - - - - - -
$ 1,618 $ 3,370 $ 12,536 $ 9,157 $ 13,500 $ 9,076 $ - $ 52 $ 9,128 $ 29 $ - $ - Expenditures:
209-7000-0410 Interest Expense - 31,020 (261,095) - - - - - - - - - - - - - - - -
209-9999-0990 Transfers Out - - - - - 13,500 - - - - - - - 209-7000-XXXX Capital - - - - - - - - - - - -
$ - $ 31,020 $ (261,095) $ - $ 13,500 $ - $ - $ - $ - $ - $ - $ - Excess (deficit) of revenues over expenditures $ 1,618 $ (27,650) $ 273,631 $ 9,157 $ - Beginning Fund Balance - - - - -
Ending Fund Balance $ - $ - $ - $ - $ -
Reserved Fund Balance:
- - - - -
Unobligated Fund Balance - - - - -
+/- Fund Balance
Expense Summary - YTD
$1,618
$3,370
$12,536
$9,157
$13,500
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 2025-26 YTD
Actuals
FY 25-26
Adopted Budget
LIGHTING ,
LANDSCAPING &
MAINTENANCE
DISTRICTS - (LLMDs)
FUNDS
City Of Escalon Cash on Hand
Districts - FY 2025-2026 220 $ (4,630) •Sunrise Terrace LLMD NO 96-1 ~ Fund 220 Actuals as of - 10/14/25 221 $ (12,792) •Belleterra Estates LLMD NO 01-1 ~ Fund 221 222 $ (6,187) •Westwood Country LLMD NO 02-01 ~ Fund 222 223 $ •Estates LLMD NO 06-1 ~ Fund 223 365
No revenue for 2025-2026 at this time 224 $ •Estates BAD (Benefit Assessment District) NO 06-1 ~ Fund 224 18,323 $ (4,921)
FY 2026
Revenues - All Accounts
Revenues FUND
ACCOUNT NAME
223
Estates
224
Estates BAD Grand Total
LLD-REVENUE UMP-INVEST.EA (9) (121) (130)
Grand Total (9) (121) (130)
FY 2026
Expenses - All Accounts
Expenses FUND
ACCOUNT NAME
220
Sunrise
221
BelleTerra
222
Countrywood
223
Estates
224
Estates BAD Grand Total
LLD-EXPENDITURE Landscaping 720 7,365 3,900 2,010 13,995 LLD-EXPENDITURE Street Lights 614 533 884 345 2,376
LLD-EXPENDITURE Tree Maint 3,338 3,521 6,860
LLD-EXPENDITURE ELECTRICI 21 169 16 180 386
LLD-EXPENDITURE PRO.SERV. 1,028 1,028 1,028 1,028 1,028 5,138 LLD-EXPENDITURE SPEC.DEPT 30 1,205 814 30 30 2,108
LLD-EXPENDITURE UTIL-WATE 997 9,176 4,500 795 15,467
Grand Total 3,408 22,813 14,662 4,207 1,238 46,329 FY 2026 Expenses - All Accounts
Expenses FUND
ACCOUNT NAME DESCRIPTION
220 Sunrise 221 BelleTerra 222 Countrywood223 Estates 224 Estates BAD Grand Total LLD-EXPENDITURE C.S. PARK BELLATERRA LANDSCAPING 7,365 7,365 LANDSCAPE MAINTENANCE 720 3,900 4,620
THE ESTATES LANDSCAPING 2,010 2,010
LLD-EXPENDITURE C.S. PARK Total $ 720 $ 7,365 $ 3,900 $ 2,010 $ 13,995 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 533 884 345 1,762 PACIFIC GAS AND ELECTRIC 297 297 REVERSE VOIDED CHECK (297) (297) STREET LIGHTS 614 614 LLD-EXPENDITURE C.S.-ST.L Total $ 614 $ 533 $ 884 $ 345 $ 2,376 LLD-EXPENDITURE C.S.-TREE LANDSCAPE/TREE PRUNNING 1,300 1,300 Tree Trim Countrywood 16hrs 2,221 2,221
Tree Trim Noni Ave 3 Hrs 3,338 3,338
LLD-EXPENDITURE C.S.-TREE Total $ 3,338 $ 3,521 $ 6,860 LLD-EXPENDITURE ELECTRICI ELECTRICITY 21 16 37 MODESTO IRRIGATION DISTRICT 169 180 349 PACIFIC GAS AND ELECTRIC 11 19 30 REVERSE VOIDED CHECK (11) (19) (30) LLD-EXPENDITURE ELECTRICI Total $ 21 $ 169 $ 16 $ 180 $ 386 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 633 633 633 633 633 3,163 PROFESSIONAL SERVICES JUL 2025 395 395 395 395 395 1,975 LLD-EXPENDITURE PRO.SERV. Total $ 1,028 $ 1,028 $ 1,028 $ 1,028 $ 1,028 $ 5,138 LLD-EXPENDITURE SPEC.DEPT IRRIGATION REPAIR 250 250
IRRIGATION REPAIR-COUNTRYWOOD 375 375
LEGAL AD#25-100 ASSESSMNT RPTS 30 30 30 30 30 149 REPLACED BROKEN SPRINKLERS 370 370 IRRIGATION REPAIR-WESTWOOD LLD 125 125
SPRINKLERS/CUTOFF RISER 34 34
STUMP GRINDING-FARINELLI PKWY 600 600 REPAIRED BROKEN PIPE 205 205 LLD-EXPENDITURE SPEC.DEPT Total $ 30 $ 1,205 $ 814 $ 30 $ 30 $ 2,108 LLD-EXPENDITURE UTIL-WATE CITY WATER 997 9,176 4,500 795 15,467 LLD-EXPENDITURE UTIL-WATE Total $ 997 $ 9,176 $ 4,500 $ 795 $ 15,467 Grand Total 3,408 22,813 14,662 4,207 1,238 46,329
Districts - Expense Summary Fiscal Year 2025 - 2026 1 of 1
City of Escalon 81 Parcels Budget at a Glance
Fiscal Year 2025-26 Adopted Budget 121.68$ Total Revenues 10,106 Sunrise Lighting & Landscape District 96-1 (Fund 220) Total Expenses 11,968 220 Net $ (1,861)
Revenue - FY 22-23 to 25-26 with Adopted Budget
$ (1,861)
Budget
Available
Operating Expense 1,047 5,013
Professional Services 2,361 3,547
Transfers Out - -
$ 3,408 8,559$
CLAIM ON CASH ($4,630) 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26 3.0
Revenues:
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26
Adopted Budget
Budget
Available
July August September Q1 Q2 Q3 Q4 Estimated
26/27
220-3850-1159 Lighting & Landscape District Assessments $9,856 9,856 9,856 - $9,856 9,856 $ - $ - $ - $ - $ - $ - $ - $9,856 220-3850-4000 Investment Earnings 98 155 267 - 250 250 - - - $ - $ - $ - $ - - 220-9999-9990 Transfers In - - - - - - - - - - $ - $ - $ - $ - $ 9,954 $ 10,011 $ 10,123 $ - $ 10,106 $ 10,106 $ - $ - $ - $ - $ - $ - $ - $ 9,856 Expenditures:
220-6850-0205 Special Department Expenses $0 55 30 30 $122 92 30 - - 30 - - - 119 220-6850-0240 Electricity 18 32 12 21 27 6 - 11 10 21 - - - 82 220-6850-0242 Water Utility 2,723 3,353 3,835 997 4,058 3,061 - - 997 997 - - - 3,987 220-6850-0264 Professional Services - Legal - - 3,825 1,028 - (1,028) 181 485 181 847 181 - - 4,111 220-6850-0265 Professional Services - Engineering 1,383 1,415 1,415 - 1,415 1,415 - - - - - - - 1,415 220-6850-0273 Contractual Services - Street Lights 2,685 3,258 3,477 614 3,020 2,406 - 317 297 614 - - - 2,455 220-6850-0279 Contractual Services - Park Maintenance 2,880 3,120 2,880 720 2,520 1,800 - 240 240 480 240 - - 2,880 220-6850-0329 Property Tax Charges 99 99 99 - 198 198 - - - - - - - - 220-6850-0390 Governmental Charges 416 2,659 99 - 99 99 - - - - - - - 99 220-6850-0391 Cost Center Charges - 509 - 509 509 - - - - - - - 509 220-9999-0990 Transfers Out - - - - - - - - - - - - - - - $10,203 $13,990 $16,180 $3,408 $11,968 $8,559 $211 $1,052 $1,725 $2,988 $421 $0 $0 $15,657 Excess (deficit) of revenues over expenditures $ (249) $ (3,979) $ (6,057) $ (3,408) $ (1,861) $ (5,801) Beginning Fund Balance 9,063 8,814 4,836 (1,221) (1,221) (3,083) Ending Fund Balance $ 8,814 $ 4,836 $ (1,221) $ (4,630) $ (3,083) $ (8,883) Reserved Fund Balance:
Capital Projects 6,100 6,100 6,100 6,100 6,100 6,100
Unobligated Fund Balance 14,914 10,935 4,878 1,470 3,017 - - - - - - - - (2,783) +/- Fund Balance
Not Sufficient Revenues
Expense Summary - YTD
$9,954 $10,011 $10,123
$-
$10,106 $10,106
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
FY 2022-23 Actuals FY 2023- 24* Actuals FY 24-25* Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget Budget Available
IMPROVEMENTS AND SERVICES PROVIDED
The following are the specific improvements maintained and serviced within the District: A 6-foot masonry wall on the property line along the east side of Escalon-Bellota Road from the northern boundary of Sunrise Terrace Unit 3 to Libby Drive. Maintenance of the masonry wall includes graffiti abatement. A 6-foot masonry wall on the property line along the south side of the Sunrise Terrace Neighborhood Children’s Park. Maintenance and utility costs for 16 streetlights located throughout the interior and exterior of the tract. A wrought iron fence on the property line along the south side of the Sunrise Terrace Neighborhood Children’s Park. Landscaping between the back sidewalk and the wall/fence along Escalon-Bellota Road. Maintenance of landscaping and playground equipment within the Sunrise Terrace Neighborhood Children’s Park located on the southeast corner of Escalon-Bellota Road and Libby Drive. (Lots 8 & 9 of Sunrise Terrace Unit 3). This park is also known as Dinosaur Park. The District is comprised of the residential development known as Sunrise Terrace Units 3, 4 and 5 and consists of eighty one (81) assessable single-family residential parcels.
SUNRISE FUND 220
FY FUND GL_ACCOUNT.TYPE ACCOUNT NAME FULL ACCT Net
2026 220 LLD-EXPENDITURE C.S. PARK 220-6850-0279 $720
2026 220 LLD-EXPENDITURE C.S.-ST.L $614
2026 220 LLD-EXPENDITURE ELECTRICI $21
2026 220 LLD-EXPENDITURE PRO.SERV. $1,028
2026 220 LLD-EXPENDITURE SPEC.DEPT 220-6850-0205 $30
2026 220 LLD-EXPENDITURE UTIL-WATE 220-6850-0242 $997
2026 220 EXPENSE Total $3,408
2026 Total $3,408
SUNRISE - FUND 220 FY FUND FULL ACCT ACCOUNT NAME Description INVOICE/JE NUMBER REFERENCE Net 2026 220 220-6850-0205 LLD-EXPENDITURE SPEC.DEPT LEGAL AD#25-100 ASSESSMNT RPTS 398261 CHK: 082750 $30 2026 220 220-6850-0205 Total $30
2026 220 220-6850-0240 LLD-EXPENDITURE ELECTRICI ELECTRICITY 202509085392 DFT: 001312 $11 2026 220 220-6850-0240 LLD-EXPENDITURE ELECTRICI ELECTRICITY 202509035379 DFT: 001313 $10 2026 220 220-6850-0240 LLD-EXPENDITURE ELECTRICI PACIFIC GAS AND ELECTRIC 202509025377 DFT: 001311 $11 2026 220 220-6850-0240 LLD-EXPENDITURE ELECTRICI REVERSE VOIDED CHECK 202509025377 VOID: 001311 -$11 2026 220 220-6850-0240 Total $21
2026 220 220-6850-0242 LLD-EXPENDITURE UTIL-WATE CITY WATER 202509045381 CHK: 082923 $997 2026 220 220-6850-0242 Total $997
2026 220 220-6850-0264 LLD-EXPENDITURE PRO.SERV. PROFESSIONAL SERVICES JUL 2025 1035642 CHK: 082812 $395 2026 220 220-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48562 CHK: 082719 $90 2026 220 220-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48580 CHK: 082719 $90 2026 220 220-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48597 CHK: 082781 $90 2026 220 220-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48609 CHK: 082963 $90 2026 220 220-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48648 CHK: 083031 $90 2026 220 220-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48682 CHK: 083059 $90 2026 220 220-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48631 CHK: 083059 $90 2026 220 220-6850-0264 Total $1,028
2026 220 220-6850-0273 LLD-EXPENDITURE C.S.-ST.L PACIFIC GAS AND ELECTRIC 202509025377 DFT: 001311 $297 2026 220 220-6850-0273 LLD-EXPENDITURE C.S.-ST.L REVERSE VOIDED CHECK 202509025377 VOID: 001311 -$297 2026 220 220-6850-0273 LLD-EXPENDITURE C.S.-ST.L STREET LIGHTS 202509085392 DFT: 001312 $317 2026 220 220-6850-0273 LLD-EXPENDITURE C.S.-ST.L STREET LIGHTS 202509035379 DFT: 001313 $297 2026 220 220-6850-0273 Total $614
2026 220 220-6850-0279 LLD-EXPENDITURE C.S. PARK LANDSCAPE MAINTENANCE 3848 CHK: 083039 $240 2026 220 220-6850-0279 LLD-EXPENDITURE C.S. PARK LANDSCAPE MAINTENANCE 3771 CHK: 082793 $240 2026 220 220-6850-0279 LLD-EXPENDITURE C.S. PARK LANDSCAPE MAINTENANCE 3926 CHK: 083065 $240 2026 220 220-6850-0279 Total $720
2026 Total $3,408
City of Escalon 143 Parcels Budget at a Glance
Fiscal Year 2025-26 Adopted Budget $ 662.12 Total Revenues 95,316 Bella Terra Lighting & Landscape District 01-1 (Fund 221) Total Expenses 83,899 221 Net $ 11,417
Revenue - FY 22-23 to 25-26 with Adopted Budget $ 11,417 Budget
Available
Operating Expense 10,519 (6,414)
Professional Services 11,237 6,414
Transfers Out - -
$ 21,756 -$
CLAIM ON CASH ($12,792) 10/14/2025
Capital Projects Budget $ -
* Fiscal year is unaudited
10/14/2025 FY 2025-26 3.0
Revenues:
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26 Adopted
Budget
Budget
Available
July August September Q1 Q2 Q3 Q4 Estimated
26/27
221-3850-1159 Lighting & Landscape District Assessments $ 68,714 $ 69,427 76,639 - $94,683 94,683 - - - $ - $ - $ - $ - 94,683 221-3850-4000 Investment Earnings 78 251 633 - $633 633 - - - - - - - 2,532 221-9999-9990 Transfers In - - - - - - - - - - - - - - - $ 68,792 $ 69,677 $ 77,272 $ - $ 95,316 $ 95,316 $ - $ - $ - $ - $ - $ - $ - $ 97,215 Expenditures:
221-6850-0205 Special Department Expenses $ - 2,111 3,041 1,175 $3,678 637 - 784 391 $ 1,175 $ - $ - $ - 4,699 221-6850-0240 Electricity 588 627 661 169 661 (0) - 61 53 114 55 - - 675 221-6850-0242 Water Utility 21,539 22,727 26,559 9,176 26,951 392 - - 9,176 9,176 - - - 36,702 221-6850-0264 Professional Services - Attorney/ Legal 375 - - - - - - - - - - - - - 221-6850-0265 Professional Services - Engineering 1,768 1,810 1,810 - 1,810 - - - - - - - - 1,810 221-6850-0272 Professional Services - Trees & Landscaping 199 245 1,674 3,338 2,511 837 3,338 - - 3,338 - - - 13,354 221-6850-0273 Contractual Services - Street Lights 1,603 1,772 2,061 533 2,050 (11) - 191 168 359 174 - - 2,133 221-6850-0276 Contractual Services - Special Department Exp 183 1,275 1,478 - 4,660 3,182 - - - - - - - - 221-6850-0279 Contractual Services - Park Maintenance 31,489 35,503 34,272 7,365 36,678 2,406 - 2,455 2,455 4,910 2,455 - - 29,460 221-6850-0329 Property Tax Charges 429 429 429 - 858 429 - - - - - - - - - - - - - -
221-6850-0390 Governmental Charges 1,456 3,940 429 - 429 0 - - - - - - - 429 221-6850-0391 Cost Center Charges - 3,613 - 3,613 - - - - - - - - 3,613 221-9999-0990 Transfers Out - - - - - - - - - - - - - - - $ 59,629 $ 70,439 $ 76,027 $ 21,756 $ 83,899 $ 7,872 $ 3,338 $ 3,491 $ 12,243 $ 19,072 $ 2,684 $ - $ - $ 92,876 Excess (deficit) of revenues over expenditures $ 9,163 $ (762) $ 1,245 $ (21,756) $ 11,417 $ 4,340 Beginning Fund Balance 4,229 13,392 12,630 13,876 (7,880) 3,537 Ending Fund Balance $ 13,392 $ 12,630 $ 13,876 $ (7,880) $ 3,537 $ 7,877 Reserved Fund Balance:
Capital Projects 9,200.85 9,200.85 9,200.85 9,200.85 9,200.85 9,200.85 Unobligated Fund Balance 4,191 3,430 4,675 (17,081) (5,664) - - - - - - - - (1,324) +/- Fund Balance
Expense Summary - YTD
Capital Replacement Costs $68,792 $69,677 $77,272 $- $95,316 $95,316 $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget Budget Available Improvements and Services Provided
The following are the specific improvements maintained and serviced within the District: 1,000 linear feet of landscaping along the east side of Brennan Avenue and within the median. General landscape maintenance along the Brennan Avenue frontage, the Farinelli Parkway greenbelt, and the Shadow Wood park/basin. Maintenance of playground equipment in Shadow Wood park/basin. Utility costs for irrigation and lighting, including water and electricity. Masonry wall maintenance including graffiti abatement along Brennan Avenue. Street trees along interior streets of the tracts. Grounds keeping, irrigation and drainage system maintenance within the Shadow Wood park/basin. Pedestrian and bike path maintenance. 44 streetlights located throughout the interior and exterior of the tract. Masonry Wall along Shadow Wood Park. Wood fence along pedestrian path, between Brennan Avenue and Albert Lane. Chain link fence between Shadow Wood Park and orchard. Masonry wall along Brennan Avenue. The District is comprised of the residential development known as Belleterra Estates (Farinelli Ranch Units 1, 2 and 3) and consists of 143 assessable single family residential parcels.
BELLATERRA
FY FUND GL_ACCOUNT.TYPE ACCOUNT NAME FULL ACCT Net
2026 221 LLD-EXPENDITURE C.S. PARK 221-6850-0279 $7,365 2026 221 LLD-EXPENDITURE C.S.-ST.L 221-6850-0273 $533
2026 221 LLD-EXPENDITURE C.S.-TREE 221-6850-0272 $3,338 2026 221 LLD-EXPENDITURE ELECTRICI 221-6850-0240 $169
2026 221 LLD-EXPENDITURE PRO.SERV. 221-6850-0264 $1,028 2026 221 LLD-EXPENDITURE SPEC.DEPT 221-6850-0205 $1,205 2026 221 LLD-EXPENDITURE UTIL-WATE 221-6850-0242 $9,176 2026 221 EXPENSE Total $22,813
2026 Total $22,813
BELLA TERRA - FUND 221 FY FUND FULL ACCT ACCOUNT NAME Description INVOICE/JE NUMBER REFERENCE Net 2026 221 221-6850-0205 LLD-EXPENDITURE SPEC.DEPT LEGAL AD#25-100 ASSESSMNT RPTS 398261 CHK: 082750 $30 2026 221 221-6850-0205 LLD-EXPENDITURE SPEC.DEPT REPAIRED BROKEN PIPE 0341568 CHK: 082999 $205 2026 221 221-6850-0205 LLD-EXPENDITURE SPEC.DEPT REPLACED BROKEN SPRINKLERS 0341181 CHK: 082826 $184 2026 221 221-6850-0205 LLD-EXPENDITURE SPEC.DEPT REPLACED BROKEN SPRINKLERS 0341564 CHK: 082999 $186 2026 221 221-6850-0205 LLD-EXPENDITURE SPEC.DEPT STUMP GRINDING-FARINELLI PKWY 6559 CHK: 082825 $600 2026 221 221-6850-0205 Total $1,205
2026 221 221-6850-0240 LLD-EXPENDITURE ELECTRICI MODESTO IRRIGATION DISTRICT 202508045332 DFT: 001307 $61 2026 221 221-6850-0240 LLD-EXPENDITURE ELECTRICI MODESTO IRRIGATION DISTRICT 202509025378 DFT: 001310 $53 2026 221 221-6850-0240 LLD-EXPENDITURE ELECTRICI MODESTO IRRIGATION DISTRICT 202510015444 DFT: 001322 $55 2026 221 221-6850-0240 Total $169
2026 221 221-6850-0242 LLD-EXPENDITURE UTIL-WATE CITY WATER 202509045381 CHK: 082923 $9,176 2026 221 221-6850-0242 Total $9,176
2026 221 221-6850-0264 LLD-EXPENDITURE PRO.SERV. PROFESSIONAL SERVICES JUL 2025 1035642 CHK: 082812 $395 2026 221 221-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48562 CHK: 082719 $90 2026 221 221-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48580 CHK: 082719 $90 2026 221 221-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48597 CHK: 082781 $90 2026 221 221-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48609 CHK: 082963 $90 2026 221 221-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48648 CHK: 083031 $90 2026 221 221-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48682 CHK: 083059 $90 2026 221 221-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48631 CHK: 083059 $90 2026 221 221-6850-0264 Total $1,028
2026 221 221-6850-0272 LLD-EXPENDITURE C.S.-TREE Tree Trim Noni Ave 3 Hrs JE# 205068 FY 25-26 $3,338 2026 221 221-6850-0272 Total $3,338
2026 221 221-6850-0273 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 202508045332 DFT: 001307 $191 2026 221 221-6850-0273 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 202509025378 DFT: 001310 $168 2026 221 221-6850-0273 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 202510015444 DFT: 001322 $174 2026 221 221-6850-0273 Total $533
2026 221 221-6850-0279 LLD-EXPENDITURE C.S. PARK BELLATERRA LANDSCAPING 0340807 CHK: 082785 $2,455 2026 221 221-6850-0279 LLD-EXPENDITURE C.S. PARK BELLATERRA LANDSCAPING 0341967 CHK: 082968 $2,455 2026 221 221-6850-0279 LLD-EXPENDITURE C.S. PARK BELLATERRA LANDSCAPING 0343124 CHK: 083061 $2,455 2026 221 221-6850-0279 Total $7,365
2026 Total $22,813
City of Escalon 186.3 Parcels Budget at a Glance
Fiscal Year 2025-26 Adopted Budget $ 304.10 Total Revenues 56,775 Westwood Lighting & Landscape 02-02 (Fund 222) Total Expenses 48,151 222 Net $ 8,624
Revenue - FY 22-23 to 25-26 with Adopted Budget
8,624
Budget
Available
Operating Expense 5,330 22,167
Professional Services $9,332 11,321
Transfers Out - -
$ 14,662 $ 33,489
CLAIM ON CASH ($6,187) 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26 3.0
Revenues: FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26
Adopted Budget
Budget
Available
July August September Q1 Q2 Q3 Q4 Estimated
26-27
222-3850-1159 Lighting & Landscape District Assessments $ 25,635 $ 40,845 53,540 - $56,655 $56,655 $ - $ - $ - $ - $ - $ - $ - 56,655 222-3850-4000 Investment Earnings 31 $ 27 129 - 120.0 120.0 - - - - - - - 120 222-9999-9990 Transfers In - - $ - - - - - - - - - - - - $ 25,666 $ 40,872 $ 53,669 $ - $ 56,775 $ 56,775 $ - $ - $ - $ - $ - $ - $ - $ 56,775 Expenditures:
222-6850-0205 Special Department Expenses $ 767 1,588 704 814 $1,185 370.88 655 159 - 814 - - - 3,256 222-6850-0240 Electricity 78 97 97 16 73 57 - - 16 16 - - - 64 222-6850-0242 Water Utility 10,101 11,074 13,534 4,500 13,574 9,074 - - 4,500 4,500 - - - 18,000 222-6850-0264 Professional Services - Special Department Exp - - - 1,028 1,608 580 181 485 181 847 181 - - 4,110 222-6850-0265 Professional Services - Engineering 1,975 2,025 2,025 - 2,025 2,025 - - - - - - - 2,025 222-6850-0272 Professional Services - Trees & Landscaping 3,081 75 14,299 3,521 15,598 12,077 3,521 - - 3,521 - - - 14,085 222-6850-0273 Contractual Services - Street Lights 2,995 3,287 2,636 884 2,648 1,764 - 317 279 595 288 - - 3,534 222-6850-0279 Contractual Services - Park Maintenance 18,948 18,280 5,405 3,900 8,107 4,207 - 1,300 1,300 2,600 1,300 - - 15,600 222-6850-0329 Property Tax Charges 256 408 535 - 1,070 1,070 - - - - - - - 1,070 - - - -
222-6850-0390 Governmental Charges 1,456 1,700 535 - 558 558 - - - - - - - 558 222-6850-0391 Cost Center Charges - 1,705 - 1,705 1,705 - - - - - - - 1,705 222-9999-0990 Transfers Out - - - - - - - - - - - - - - - - - - -
$ 39,658 $ 38,536 $ 41,474 $ 14,662 $ 48,151 $ 33,489 $ 4,357 $ 2,261 $ 6,275 $ 12,894 $ 1,769 $ - $ - $ 64,008 Excess (deficit) of revenues over expenditures $ (13,992) $ 2,335 $ 12,194 $ (14,662) $ 8,624 $ 23,286 $ (4,357) $ (2,261) $ (6,275) $ (12,894) $ (1,769) $ - $ - (7,233) Beginning Fund Balance 11,792 (2,200) 136 12,330 (2,333) (2,333) Ending Fund Balance $ (2,200) $ 136 $ 12,330 $ (2,333) $ 6,291 $ (9,566) Reserved Fund Balance:
Capital Projects - 7,042 7,042 7,042 7,042 7,042
Unobligated Fund Balance (2,200) (6,906) 5,288 (9,375) (751) - - - - - - - - (16,608) +/- Fund Balance
Expense Summary - YTD
Capital Replacement Costs $25,666 $40,872 $53,669 $- $56,775 $56,775 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget Budget Available Improvements and Services Provided
The following are the specific improvements which are maintained and serviced within the District: A 6-foot masonry wall on the property line along the east side of Swanson Park. Graffiti abatement on masonry walls within Swanson Park, on the McHenry Avenue commercial lots and the Burlington, Northern Santa Fe (“BNSF”) Railway. Street trees along McHenry Avenue from north to south, along property line of the development. 38 streetlights located throughout the interior and exterior of the tract. Street trees along interior streets of the tract. Wood fence along southern boundary of the District on Countrywood Lane. Utility costs for lighting and landscaping systems. Landscaping improvements inside Swanson Park. Playground equipment (added in Fiscal Year 2012). Benches, trash cans and other amenities (added in Fiscal Year 2012). Chain link fencing around pump station at Swanson Park 1 . WESTWOOD
FY FUND GL_ACCOUNT.TYPE ACCOUNT NAME FULL ACCT Net 2026 222 EXPENSE LLD-EXPENDITURE C.S. PARK 222-6850-0279 $3,900 2026 222 EXPENSE LLD-EXPENDITURE C.S.-ST.L 222-6850-0273 $884 2026 222 EXPENSE LLD-EXPENDITURE C.S.-TREE 222-6850-0272 $3,521 2026 222 EXPENSE LLD-EXPENDITURE ELECTRICI 222-6850-0240 $16 2026 222 EXPENSE LLD-EXPENDITURE PRO.SERV. 222-6850-0264 $1,028 2026 222 EXPENSE LLD-EXPENDITURE SPEC.DEPT 222-6850-0205 $814 2026 222 EXPENSE LLD-EXPENDITURE UTIL-WATE 222-6850-0242 $4,500 2026 222 EXPENSE Total $14,662
2026 Total $14,662
WESTWOOD - FUND 222 FY
FUN
D FULL ACCT ACCOUNT NAME Description
INVOICE/JE NUMBER REFERENCE Net 2026 222 222-6850-0205 LLD-EXPENDITURE SPEC.DEPT IRRIGATION REPAIR 5651 CHK: 082704 $250 2026 222 222-6850-0205 LLD-EXPENDITURE SPEC.DEPT IRRIGATION REPAIR-COUNTRYWOOD 5656 CHK: 082762 $375 2026 222 222-6850-0205 LLD-EXPENDITURE SPEC.DEPT IRRIGATION REPAIR-WESTWOOD LLD 5671 CHK: 082840 $125 2026 222 222-6850-0205 LLD-EXPENDITURE SPEC.DEPT LEGAL AD#25-100 ASSESSMNT RPTS 398261 CHK: 082750 $30 2026 222 222-6850-0205 LLD-EXPENDITURE SPEC.DEPT SPRINKLERS/CUTOFF RISER 676605 CHK: 082848 $34 2026 222 222-6850-0205 Total $814
2026 222 222-6850-0240 LLD-EXPENDITURE ELECTRICI ELECTRICITY 202509035379 DFT: 001313 $16 2026 222 222-6850-0240 LLD-EXPENDITURE ELECTRICI PACIFIC GAS AND ELECTRIC 202509025377 DFT: 001311 $19 2026 222 222-6850-0240 LLD-EXPENDITURE ELECTRICI REVERSE VOIDED CHECK 202509025377 VOID: 001311 -$19 2026 222 222-6850-0240 Total $16
2026 222 222-6850-0242 LLD-EXPENDITURE UTIL-WATE CITY WATER 202509045381 CHK: 082923 $4,500 2026 222 222-6850-0242 Total $4,500
2026 222 222-6850-0264 LLD-EXPENDITURE PRO.SERV. PROFESSIONAL SERVICES JUL 2025 1035642 CHK: 082812 $395 2026 222 222-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48562 CHK: 082719 $90 2026 222 222-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48580 CHK: 082719 $90 2026 222 222-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48597 CHK: 082781 $90 2026 222 222-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48609 CHK: 082963 $90 2026 222 222-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48648 CHK: 083031 $90 2026 222 222-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48682 CHK: 083059 $90 2026 222 222-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48631 CHK: 083059 $90 2026 222 222-6850-0264 Total $1,028
2026 222 222-6850-0272 LLD-EXPENDITURE C.S.-TREE LANDSCAPE/TREE PRUNNING 5641 CHK: 082704 $1,300 2026 222 222-6850-0272 LLD-EXPENDITURE C.S.-TREE Tree Trim Countrywood 16hrs JE# 205068 FY 25-26 $2,221 2026 222 222-6850-0272 Total $3,521
2026 222 222-6850-0273 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 202508045332 DFT: 001307 $317 2026 222 222-6850-0273 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 202509025378 DFT: 001310 $279 2026 222 222-6850-0273 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 202510015444 DFT: 001322 $288 2026 222 222-6850-0273 Total $884
2026 222 222-6850-0279 LLD-EXPENDITURE C.S. PARK LANDSCAPE MAINTENANCE 5682 CHK: 082971 $1,300 2026 222 222-6850-0279 LLD-EXPENDITURE C.S. PARK LANDSCAPE MAINTENANCE 5663 CHK: 082789 $1,300 2026 222 222-6850-0279 LLD-EXPENDITURE C.S. PARK LANDSCAPE MAINTENANCE 5708 CHK: 083064 $1,300 2026 222 222-6850-0279 Total $3,900
2026 Total $14,662
City of Escalon 38 Parcels Budget at a Glance
Fiscal Year 2025-26 Adopted Budget $ 513.88 Total Revenues 17,048 The Estates Business Assessment District LLMD (Fund 223) Total Expenses 17,177 223 Net $ (130)
Revenue - FY 22-23 to 25-26 with Adopted Budget
$ (130)
Budget
Available
Operating Expense 795 5,267
Professional Services 2,355 8,761
Transfers Out - -
$ 3,150 14,027$
CLAIM ON CASH $365 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26 3.0
Revenues:
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26 Actuals
YTD
FY 25-26
Adopted Budget
Budget
Available July August September Q1 Q2 Q3 Q4 Estimated
26-27
223-3850-1159 Lighting & Landscape District Assessments $ 15,288 $ 15,487 19,001 - $16,848 16,848 $ - $ - $ - $ - $ - $ - $ - 16,848 223-3850-4000 Investment Earnings (54) 14 272 9 200 191 - - 6.0 6 3 - - 200 223-9999-9990 Transfers In - Fund 224 - - - - - - - - - - - - - - $ 15,234 $ 15,502 $ 19,273 $ 9 $ 17,048 $ 17,039 $ - $ - $ 6 $ 6 $ 3 $ - $ - $ 17,048 Expenditures:
223-6850-0205 Special Department Expenses $62 $338 213 - $1,482 1,482 - - - - - - - - 223-6850-0242 Water Utility 2,495 3,369 3,685 795 3,592 2,797 - - 795 795 - - - 3,178 223-6850-0264 Professional Services - Attorney - 3,571 - - - - - - - - - - - 223-6850-0265 Professional Services - Engineering 985 1,010 1,035 - 1,035 1,035 - - - - - - - 1,035 223-6850-0273 Contractual Services - Street Lights 1,051 1,290 2,100 345 2,041 1,696 113 - 233 345 - - - 1,382 223-6850-0279 Contractual Services - Park Maintenance 9,408 10,793 8,040 2,010 8,040 6,030 - 670 670 1,340 670 - - 8,040 223-6850-0329 Property Tax Charges 114 114 114 - 228 228 - - - - - - - 228 - - - - -
223-6850-0390 Governmental Charges 398 432 102 - 102 102 - - - - - - - 102 223-6850-0391 Cost Center Charges 657 - 657 657 - - - - - - - 657 223-9999-0990 Transfers Out - - - - - - - - - - - - - - - $14,513 $17,346 $19,518 $3,150 $17,177 $14,027 $113 $670 $1,697 $2,480 $670 $0 $0 $14,622 Excess (deficit) of revenues over expenditures $ 720 $ (1,844) $ (245) $ (3,141) $ (130) $ 3,011 $ (113) $ (670) $ (1,691) $ (2,474) $ (667) $ - $ - $ 2,426 Beginning Fund Balance 2,837 3,557 1,713 1,468 (1,673) - Ending Fund Balance $ 3,557 $ 1,713 $ 1,468 $ (1,673) $ (1,803) $ 2,426 Reserved Fund Balance:
Capital Projects - - - - 2,600 2,600
Unobligated Fund Balance 3,557 1,713 1,468 (1,673) (4,403) - - - - - - - - (174) +/- Fund Balance
Capital Replacement Costs
Expense Summary - YTD $15,234 $15,502 $19,273 $9 $17,048 $17,039 $-
$5,000
$10,000
$15,000
$20,000
$25,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget Budget Available
IMPROVEMENTS AND SERVICES PROVIDED
The following are the specific improvements maintained and serviced within the District are: Maintenance and utility costs for 14 streetlights located throughout the interior and exterior of the tract. Landscape maintenance along the Narcissus Way and McHenry Avenue frontages, including street trees in wells. Masonry wall maintenance at the back (east side) of the commercial lots. Street trees along interior streets of the tract. Graffiti abatement on exterior masonry walls of tract. Landscape maintenance in the neighborhood park located at 1568 Narcissus Way. Utilities including water and electricity for landscaping and lighting. Shared wood fence along Narcissus Way.* White picket fence in Estates Park.*
* The shared wood fence and white picket fence were installed as part of the development and should have been included with the other improvements at the time of formation. These were added to the list of Improvements in 2024, to ensure future maintenance and replacement.
The Estates Landscape Maintenance District No. 06-1 is within the boundaries of the City and is located north of Narcissus Way, south of APN number 247-150-63, east of McHenry Avenue and west of APN 247-150-36.
The District is comprised of the residential development known as The Estates and consists of thirty-four ( 34) developed single family residential parcels and four commercial parcels, three of which are currently developed.
THE ESTATES LMD
FY FUND GL_ACCOUNT.TYPE ACCOUNT NAME FULL ACCT Net 2026 223 REVENUE LLD-REVENUE UMP-INVEST.EA 223-3850-4000 -$9 2026 223 REVENUE Total -$9
2026 223 EXPENSE LLD-EXPENDITURE C.S. PARK 223-6850-0279 $2,010 2026 223 EXPENSE LLD-EXPENDITURE C.S.-ST.L 223-6850-0273 $345 2026 223 EXPENSE LLD-EXPENDITURE PRO.SERV. 223-6850-0264 $1,028 2026 223 EXPENSE LLD-EXPENDITURE SPEC.DEPT 223-6850-0205 $30 2026 223 EXPENSE LLD-EXPENDITURE UTIL-WATE 223-6850-0242 $795 2026 223 EXPENSE Total $4,207
2026 Total $4,198
ESTATES - FUND 223 FY
FUN
D FULL ACCT ACCOUNT NAME Description
INVOICE/JE NUMBER REFERENCE Net 2026 223 223-6850-0205 LLD-EXPENDITURE SPEC.DEPT LEGAL AD#25-100 ASSESSMNT RPTS 398261 CHK: 082750 $30 2026 223 223-6850-0205 Total $30
2026 223 223-6850-0242 LLD-EXPENDITURE UTIL-WATE CITY WATER 202509045381 CHK: 082923 $795 2026 223 223-6850-0242 Total $795
2026 223 223-6850-0264 LLD-EXPENDITURE PRO.SERV. PROFESSIONAL SERVICES JUL 2025 1035642 CHK: 082812 $395 2026 223 223-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48562 CHK: 082719 $90 2026 223 223-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48580 CHK: 082719 $90 2026 223 223-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48597 CHK: 082781 $90 2026 223 223-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48609 CHK: 082963 $90 2026 223 223-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48648 CHK: 083031 $90 2026 223 223-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48682 CHK: 083059 $90 2026 223 223-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48631 CHK: 083059 $90 2026 223 223-6850-0264 Total $1,028
2026 223 223-6850-0273 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 202507255330 DFT: 001302 $113 2026 223 223-6850-0273 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 202509025378 DFT: 001310 $120 2026 223 223-6850-0273 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 202509165409 DFT: 001315 $113 2026 223 223-6850-0273 Total $345
2026 223 223-6850-0279 LLD-EXPENDITURE C.S. PARK THE ESTATES LANDSCAPING 0340808 CHK: 082785 $670 2026 223 223-6850-0279 LLD-EXPENDITURE C.S. PARK THE ESTATES LANDSCAPING 0341968 CHK: 082968 $670 2026 223 223-6850-0279 LLD-EXPENDITURE C.S. PARK THE ESTATES LANDSCAPING 0343125 CHK: 083061 $670 2026 223 223-6850-0279 Total $2,010
2026 Total $4,207
City of Escalon 47 Parcels Budget at a Glance
Fiscal Year 2025-26 Adopted Budget 145.36$ Total Revenues 7,732 The Estates Lighting & Maintenance BAD (Fund 224) Total Expenses 4,248 224 BAD ~ Benefits Assessment District Net $ 3,484
Revenue - FY 22-23 to 25-26 with Adopted Budget
$ 3,484
Budget
Available
Operating Expense $180 $1,691
Professional Services 2,377 -
Transfers Out -
$ 180 $ 4,068
CLAIM ON CASH $18,323 10/14/2025
Capital Projects Budget -$
* Fiscal year is unaudited
10/14/2025 FY 2025-26 3.0
Revenues:
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26
Adopted
Budget
Budget
Available
July August September Q1 Q2 Q3 Q4 Estimated
26-27
224-3850-1159 Lighting & Landscape District Assessments $ 4,277 $ 4,556 6,900 - 6,832 6,832 $ - $ - $ - $ - $ - $ - $ - 6,832 224-3850-4000 Investment Earnings 214 396 984 121 900 779 - - 78 78 43 - - 900 224-9999-9990 Transfers In - - - - - - - - - - - - - - - $ 4,491 $ 4,952 $ 7,883 $ 121 $ 7,732 $ 7,611 $ - $ - $ 78 $ 78 $ 43 $ - $ - $ 7,732 Expenditures:
224-6850-0205 Special Department Expenses $45 $25 - - 957 957 - - - - - - - - 224-6850-0240 Electricity Utility 395 778 660 180 614 434 60.43 - 119.89 180 - - - 721 224-6850-0264 Professional Services - Special Department Exp 1,845 1,534 5,358 - 1,342 1,342 - - - - - - - - 224-6850-0265 Professional Services - Engineering 1,010 - 776 - 1,035 1,035 - - - - - - - 1,035 224-6850-0329 Property Tax Charges 43 46 69 - 138 138 - - - - - - - 138 -
224-6850-0390 Governmental Charges 249 965 69 - 69 69 - - - - - - - 69 224-6850-0391 Cost Center Charges - - 93 - 93 93 - - - - - - - 93 224-9999-0990 Transfers Out - - - - - - - - - - - - - - $3,587 $3,348 $7,025 $180 $4,248 $4,068 $60 $0 $120 $180 $0 $0 $0 $2,056 Excess (deficit) of revenues over expenditures $ 904 $ 1,605 $ 858 $ (59) $ 3,484 $ 3,543 $ (60) $ - $ (42) $ (102) $ 43 $ - $ - $ 5,676 Beginning Fund Balance 17,426 18,331 19,935 20,793 20,734 20,734 Ending Fund Balance $ 18,331 $ 19,935 $ 20,793 $ 20,734 $ 24,218 $ 26,410 Reserved Fund Balance:
Capital Projects - 13,902 13,902 13,903 13,904 13,904
Unobligated Fund Balance 18,331 6,034 6,891 6,831 10,314 - - - - - - - - 12,506 +/- Fund Balance
Capital Replacement Costs
Expense Summary - YTD
$4,491 $4,952
$7,883
$121
$7,732
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget
IMPROVEMENTS AND SERVICES PROVIDED
The following are the specific improvements maintained and serviced within the District: STORM DRAINAGE SYSTEM Drainage basins located at the southeast corner of the development and at the northwest corner, west of the housing tract and north of the commercial parcels (APN 247-150-64). Pump station located at the southeast corner of the tract. Utility costs for operation of pump station. Maintenance and repair costs for pump and station. STREET MAINTENANCE Street sweeping includes 5,159 linear feet of curb length. Sweeping is performed along Narcissus Way and McHenry Avenue on the exterior and also on the interior streets of the tract.
The Estates Benefit Assessment District No. 06-1 is within the boundaries of the City and is located north of Narcissus Way, south of APN number 247-150-63, east of McHenry Avenue and west of APN 247-150-36.
The District was formed on July 17, 2006 and is comprised of the residential development known as The Estates and consists of thirty-four (34) developed single-family residential parcels and four commercial parcels, three of which are currently developed.
THE ESTATES - BAD
FY FUND GL_ACCOUNT.TYPE ACCOUNT NAME FULL ACCT Net
2026 224 REVENUE LLD-REVENUE UMP-INVEST.EA 224-3850-4000 -$121 2026 224 REVENUE Total -$121
2026 224 EXPENSE LLD-EXPENDITURE SPEC.DEPT 224-6850-0205 $30 2026 224 EXPENSE LLD-EXPENDITURE PRO.SERV. 224-6850-0264 $1,028 2026 224 EXPENSE LLD-EXPENDITURE ELECTRICI 224-6850-0240 $180 2026 224 EXPENSE Total $1,238
2026 Total $1,117
The Estates Lighting & Maintenance BAD (Fund 224)
FY FUND FULL ACCT ACCOUNT NAME Description
INVOICE/JE
NUMBER REFERENCE Net
2026 224 224-6850-0205 LLD-EXPENDITURE SPEC.DEPT LEGAL AD#25-100 ASSESSMNT RPTS 398261 CHK: 082750 $30 2026 224 224-6850-0205 Total $30
2026 224 224-6850-0240 LLD-EXPENDITURE ELECTRICI MODESTO IRRIGATION DISTRICT 202507255330 DFT: 001302 $60 2026 224 224-6850-0240 LLD-EXPENDITURE ELECTRICI MODESTO IRRIGATION DISTRICT 202509025378 DFT: 001310 $61 2026 224 224-6850-0240 LLD-EXPENDITURE ELECTRICI MODESTO IRRIGATION DISTRICT 202509165409 DFT: 001315 $59 2026 224 224-6850-0240 Total $180
2026 224 224-6850-0264 LLD-EXPENDITURE PRO.SERV. PROFESSIONAL SERVICES JUL 2025 1035642 CHK: 082812 $395 2026 224 224-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48562 CHK: 082719 $90 2026 224 224-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48580 CHK: 082719 $90 2026 224 224-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48597 CHK: 082781 $90 2026 224 224-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48609 CHK: 082963 $90 2026 224 224-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48648 CHK: 083031 $90 2026 224 224-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48682 CHK: 083059 $90 2026 224 224-6850-0264 LLD-EXPENDITURE PRO.SERV. STREET SWEEPING SERVICES 48631 CHK: 083059 $90 2026 224 224-6850-0264 Total $1,028
2026 Total $1,238
DEBT SERVICE
FUNDS
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 163,780 Debt Service Civic Center - (Fund 504) Total Expenses 163,780 504 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget -$
Budget
Available
Debt Service 40,944 122,836
Transfers Out -
$ 40,944 122,836$
CLAIM ON CASH $0 10/14/2025
Capital Projects Budget -$
Loans Payable $ 2,380,732 504-2230
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues:
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26
Adopted
Budget
Budget
Available July August September Q1 Q2 Q3 Q4
504-4060-4000 Civic Center Invest Earnings - - - - - - - - - $ - $ - $ - $ - 504-4060-8053 Loan Proceeds - - - - - - - - - - - - -
504-9999-9990 Transfers In - General Fund 163,776 165,093 163,776 40,944 163,780 122,836 13,648 13,648 13,648 40,944 - - - $ 163,776 $ 165,093 $ 163,776 $ 40,944 $ 163,780 $ 122,836 $ 13,648 $ 13,648 $ 13,648 $ 40,944 $ - $ - $ - Expenditures:
504-8000-0330 Civic Center Debt Service - Engery COI - - - - - - - - - - - - - - - -
504-8060-0330 Civic Center Debt Service - COP Cost of Issuance 1,315 - - - - - - - - - - - 504-8060-0400 Civic Center Debt Service - Principal 72,541 74,693 76,917 19,454 76,920 57,466 6,435 6,503 6,516 19,454 - - - 504-8060-0410 Civic Center Debt Service - Interest 49,381 47,230 45,649 11,255 45,650 34,395 3,818 3,728 3,710 11,255 - - - - - -
504-8620-0400 Community Center Debt Service - Principal 24,902 25,641 25,639 6,485 25,640 19,155 2,145 2,168 2,172 6,485 - - - 504-8620-0410 Community Center Debt Service - Interest 16,952 16,214 15,571 3,750 15,570 11,820 1,250 1,250 1,250 3,750 - - - - - - - - - - - -
504-9999-0990 Transfers Out - - - - - - - - - - - - - - - - - -
$ 163,776 $ 165,093 $ 163,776 $ 40,944 $ 163,780 $ 122,836 $ 13,648 $ 13,648 $ 13,648 $ 40,944 $ - $ - $ - Excess (deficit) of revenues over expenditures $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Beginning Fund Balance - - - -
Ending Fund Balance $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Reserved Fund Balance:
Loan Payments - - - - - -
Unobligated Fund Balance - - - - - -
+/- Fund Balance
Expense Summary - YTD
$163,776 $165,093 $163,776
$40,944
$122,836
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
FY 2022-23 Actuals FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26 Actuals YTD Budget
Available
City of Escalon Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 150,000 Energy Lease Debt Service Fund (Fund 505) Total Expenses 150,000 505 Net -$
Revenue - FY 22-23 to 25-26 with Adopted Budget
-
Budget
Available
Operating Expense -
Professional Services -
Transfers Out -
-$
CLAIM ON CASH ($154,470) 10/14/2025
Capital Projects Budget -$
Loans Payable $ 2,591,504 505-2235
* Fiscal year is unaudited
10/14/2025 FY 2025-26
Revenues: FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26
Adopted
Budget
Budget
Available July August September Q1 Q2 Q3 Q4
505-4000-8053 Loan Proceeds - - - - - - $ - $ - $ - $ - $ - $ - $ - 505-9999-9990 Transfers In - General Fund (Fund 100) 140,642 145,223 149,996 - 150,000 150,000 - - - - - - - 140,642 $ 145,223 $ 149,996 $ - $ 150,000 $ 150,000 $ - $ - $ - $ - $ - $ - $ - Expenditures:
505-8000-0400 Civic Center Debt Service - COP Cost of Issuance 68,802 75,137 81,826 88,600 81,830 81,830 - - - - 88,600 - - 505-8000-0410 Civic Center Debt Service - Interest Expense 71,840 70,086 68,170 65,870 68,170 68,170 - - - - 65,870 - - 505-9999-0990 Transfers Out - - - - - - - - - - - - - - 505-7000-XXXX Capital - - - - - - - - - - - - -
505-7000-0591 Transfer to Assets - - - - - - - - - - - - $ 140,642 $ 145,223 $ 149,996 $ 154,470 $ 150,000 $ 150,000 $ - $ - $ - $ - $ 154,470 $ - $ - Excess (deficit) of revenues over expenditures $ - $ (0) $ - $ (154,470) $ - $ - $ - $ - $ - $ - $ (154,470) $ - $ - Beginning Fund Balance
Ending Fund Balance
Reserved Fund Balance:
Unobligated Fund Balance
+/- Fund Balance
Expense Summary - YTD
140,642 $145,223 $149,996
$-
$150,000
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
FY 2022-23 Actuals FY 2023-24*
Actuals
FY 2024-25*
Actuals
FY 25-26 Actuals YTD Budget
Available
City of Escalon
Fiscal Year 2025-26 Adopted Budget
Interfund Loans Payable
The below interfund loans are noted as "Due to/from & Advances to/from" in the City's financial statements.
Amount Owed
Fund Taking Loan Fund Providing Source Funds @ 6/30/2025 Library Development Impact Fee - Fund 203
- Loan Purpose: FY 2017-18, the Library roof replacement was funded by the General Fund 100 - General Fund $ - Fund. Future collections of Library DIF fees will pay down the loan.
Original amount $175,427.55 on 5/31/2011 End Date 6/30/2025.
Unpaid portion returned to General Fund Reserved Fund FY 24-25.
Total Loan: $ -
City Hall Development Impact Fee - Fund 209 Fund 209 - City Hall Impact Fees $ (2,724,762)
- Loan Purpose: Starting in FY 2011-12, several funds provided loans to the City Hall Fund 201 - In Lieu of Low Income Housing Fund 762,936 Impact Fee Fund used to finance updates to the Civic Center.
Future collections of development impact fees will be used to repay loans. Fund 206 - Public Works Impact Fee Fund 286,001 Account -1145
Fund 207 - Transportation Impact Fee Fund 1,675,824
Total Loans: $ 2,724,762
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CABERNET CT
CHELESTINA LN
SANCHEZ
CHARDONNAY CT
COLOMBARD CT
GRENACHE
WY
EDGETOWN ST PROSPECT ST
DEBORAH
CT
MELISSA
WY
CITY OF ESCALON
ALLISON CT
GENEVIEVE DR
MILLER AVE
YOSEMITE AVE (SR 120)
STATE ROUTE 120
YOSEMITE AVE (SR 120) COUGAR WY
NORTHWOOD ST
ST
CALIFORNIA ST
CALIFORNIA ST CALIFORNIA ST (SR 120)
CALIFORNIA ST
FARINELLI PKWY NORTH
FARINELLI PKWY SOUTH
CHABLIS DR PARK AVE
NONI AVE
FIRST ST FIRST ST FIRST ST FIRST
CHENIN BLANC AVE
ROOSEVELT AVE
TOKAY AVE
VALDEPENA CT VALDEPENA WY
ZINFANDEL DR
VERNON DR
CARDINAL DR
DEBORAH CIR
COUNTRYWOOD LN
COUNTRYWOOD LN
DIAS ST
AUTUMN LN
SOPHIE LN VINE AVE VINE AVE
COUNTRYWOOD LN
CATHERINE WY CATHERINE WY
WINTERBROOK ST
NARCISSUS WY
CLOUGH RD
J
JONES AVE
CLOUGH RD
MAHON AVE
HARVEST LN
LA MESA
NORTH ST
MISSION ST
MISSION ST
JORDANOLO ST
BONDS CT
YOSEMITE AVE
LYDIA ST
JACKSON AVE (SR 120)
ST
ARROYA ST
ULLREY AVE
CRESTWOOD DR
ULLREY AVE
GLENWOOD CT
CLOUGH RD
TRACEY LN
MATTHEW LN MATTHEW CT
YOSEMITE AVE YOSEMITE AVE
ST CLAIR ST
JESSICA CIR
STATE ROUTE 120
SULTANA WY
PALOMINO CT
ULLREY AVE
JONES AVE
BRENNAN AVE
BRENNAN AVE BRENNAN AVE
ALBERTO LN
CELIVO
WY
ALICANTE
CT
EMPEROR
CT
RHINE
CT
CONCORD
CT
RIESLING WY
DAHLIN AVE BARBERA CT
MUSCAT CT
CROCE
WY
EDGEWOOD AVE
BURGUNDY DR
BRIARWOOD AVE
WY CARIGNANE NANE WY
MOSSWOOD AVE
AVE WALNUT AVE WALNUT
CHIANTI CT
IRWINAVE IRWIN AVE IRWINAVE
FISK AVE
FIR CT
AVE OKLAHOMAAVE OKLAHOMA
JAMES ST JAMES ST
BAKER AVE
PIONEER ST
PIONEER ST
GWENDOLYN ST
JOHN ST
DANIELS AVE
BELLOTAAVE ESCALON- ESCALON AVE DANIELS AVE MC HENR
Y AVE
ESCALON AVE ESCALON AVE AVE MCHENRY
MCHENRY AVE
MCHENRYAVE
MCHENRY AVE TIFFANY CT MCHENRYAVE
WEISS WY
KERN ST
CENTER ST DANIELLE ST
SWANSON DR SAN JOAQUIN ST
ST SILVERWOOD ST CHALANE
SACRAMENTO ST
JENNIFER DR MELISSA
CT STANISLAUS ST STANISLAUS ST
ASHWOOD DR
DEBORAH CIR
WESTBROOK LN
FALLBROOK CT JUDITH WY SIERRA DR
DENT ST
BRAYTONAVE
FRANKLIN ST
ST JOHN AVE MITCHELL AVE
ST JOHN AVE
ARROYA ST CAROLYN AVE
JERRYAVE
ELIZABETH AVE
JILL AVE
DAVID DR
BROOK ST
AUTUMN LN
CAMPBELL AVE
CAMPBELLAVE
Crime Map - September 2025
INTENTIONALLY LEFT BLANK Page 152 of 199
INTENTIONALLY LEFT BLANK
INTENTIONALLY LEFT BLANK
ITEM NO.
COUNCIL AGENDA ITEM
FOR October 20, 2025
Prepared By: Juston Collins, Public Works Superintendent/Manager Date: October 13, 2025
Subject: Public Works Update for September 2025
Below is a summary of the Public Works Department for September 2025 Streets
• Responded to and marked several USAs (Underground Service Alerts) • Continued follow-up and response to code enforcement issues • Patched asphalt from water leaks
• Cleaned and restocked dog waste stations
• Cleanup and haul off at Campbell Leaf Lot
• Repaired seven (7) streetlights
• Gateway clean up
• Repaired and replaced the drainage inlet (DI) at Justin and Johnathan • Event set up and take down at Main Street Park
• Repainted red curbs
• Removed and replaced damaged bollards
• Tree trimming in the Estates LLD/LMD area
• Removed deco light that was in front of the electronic signs • Picked up fallen tree branches around town due to high winds • Repairing damaged street barricades
Parks:
• Daily Park rounds
• Hung reserved signs
• Disinfected all play structures
• Gopher control
• Painted and prepped fields for soccer season
• Pothole filling in Hogan sports area
• Pothole filling at Bob and Dena Lease Park
• Performed ongoing soccer goal repairs
• Pressure-washed park benches
• Removed shade tarps at Main Street Park
• Repaired sprinkler valves at Hogan Sports Field
• Repaired water fountain at Sanchez Park
Storm:
• Performed weekly storm station inspections and maintenance • Street sweeping
• Replaced “Rain down the drain” dots
• Reed Park- storm drain repair work
• WWTP industrial season is ramping down, about three weeks left for one (Eckerts) industry while one (Heinz) has already completed their season.
Municipal Sewer:
• Weekly Sewer Lift Station rounds
• Ran sewer hot spots
• Replaced a sewer pump at Daniells lift station
• Cleared blockage at LaMesa sewer pump.
City Facilities:
• Corp Yard – weekly tailgate safety meetings with staff to ensure safe and efficient practices • Disinfected the Corp Yard
• Disinfected the WWTP office and shop
• Disinfected all equipment, off and on-road
• Repair irrigation issues at City Hall and PD
• Project (CIP) inspections
• Deep clean all trash cans and senior room at the community center • Rental house repairs (bathroom exhaust fan, AC, doorknob and screen door wheels) • Water turn Offs and turn On’s
ITEM NO. 6G
COUNCIL AGENDA ITEM
FOR OCTOBER 20, 2025
Prepared By: Michele Bates, Deputy City Clerk
Date: September 15, 2025
Subject: Building Permits Issued for September 2025
Attached is the September 2025 Building Permits Summary, which outlines the types of permits issued within the City and provides year-to-date totals for each fee category.
Final SJMSCP Five-Year Economic Analysis and 2026
SJMSCP Fee Update
Category A Category B Category C
2026 Fees - FINAL DRAFT Acquisition
Assessment &
Enhancement
Monitoring,
Management &
Administration, & Postpermit Endowment
Total Total Rounded
Other Open Space $5,528.00 $3,093.00 $314.00 $8,935.00 $8,935 Natural/Ag Lands $11,056.00 $6,185.00 $627.00 $17,868.00 $17,868 Vernal Pool Grasslands $55,474.00 $15,764.00 $1,424.00 $72,662.00 $72,662 Vernal Pool Wetted $54,519.00 $127,980.00 $1,395.00 $183,894.00 $183,894 Category A Category B Category C
2025 Fees - Adopted Acquisition
Assessment &
Enhancement
Monitoring,
Management &
Administration, & Postpermit Endowment
Total Total Rounded
Other Open Space $4,804.00 $3,033.00 $409.47 $8,246.47 $8,246 Natural/Ag Lands $9,608.00 $6,066.00 $817.74 $16,491.74 $16,492 Vernal Pool Grasslands $48,084.00 $15,386.00 $2,019.72 $65,489.72 $65,490 Vernal Pool Wetted $48,270.00 $127,031.00 $1,980.10 $177,281.10 $177,281 Difference Per Acre ($) Acquisition
Assessment &
Enhancement
Monitoring,
Management &
Administration, & Postpermit Endowment
Total Total Rounded
Other Open Space $724 $60 ($95) $689 $689
Natural/Ag Lands $1,448 $119 ($191) $1,376 $1,376
Vernal Pool Grasslands $7,390 $378 ($596) $7,172 $7,172 Vernal Pool Wetted $6,249 $949 ($585) $6,613 $6,613
Percent Difference Acquisition
Assessment &
Enhancement
Monitoring,
Management &
Administration, & Postpermit Endowment
Total Total Rounded
Other Open Space 15.1% 2.0% -23.3% 8.3% 8.3%
Natural/Ag Lands 15.1% 2.0% -23.3% 8.3% 8.3%
Vernal Pool Grasslands 15.4% 2.5% -29.5% 11.0% 11.0%
Vernal Pool Wetted 12.9% 0.7% -29.5% 3.7% 3.7%
TABLE A.1
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Category A Per-Acre Acquisition Cost Factors by Zone (2025 dollars) 2024 Update
Assumptions
Central Zone Primary Zone of
the Delta
Southwest
Zone 3 Central Zone % Change
Primary
Zone of the
Delta
% Change
Southwest
Zone 3 % Change
Fee title value1a $21,687 $14,151 na $18,799 15.4% $12,555 12.7% na Easement percent of fee title value2 b 55% 55% na 55% 55% na Easement costs a × b $11,928 $7,783 $1,000 $10,339 15.4% $6,905 12.7% $1,000 0.0%
1. SJCOG, Inc. Fee Study Property List, Table A and Table B
2. SJCOG, Inc. Appraisals as of July 2025.
3. Based on standard easement cost in Southwest Zone of $1,000/acre.
TABLE A.2
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Per Acre Acquisition Cost by Preserve/Habitat Type (2025 dollars) Preserve/Habitat Type
Central Zone Primary Zone of
the Delta
Southwest
Zone 2024 Update
Assumptions % Change
A B C A + B + C = D D × 5% = E D + E
Easement cost by zone 1 d $11,928 $7,783 $1,000
Agricultural Lands
Percent in zone 2e 98% 2% 0%
Weighted costs 3 d × e $11,713 $141 $0 $11,854 $593 $12,447 $10,791 15.3% Natural Lands
Non-vernal pool natural lands
Percent in zone 2f 77% 4% 18%
Weighted costs 3 d × f $9,215 $346 $183 $9,744 $487 $10,231 $8,902 14.9% Vernal pool grasslands 4 n/a n/a n/a $17,350 $868 $18,218 $15,791 15.4% Vernal pool wetted 4 n/a n/a n/a $17,350 $868 $18,218 $15,791 15.4%
1. See Table A.1.
2. Percent of total lands in each category assumed to be in a given zone. Based on 1996 Economic Analysis.
4. Assumes fee title acquisition for vernal pool lands. Vernal pool habitat fee title land costs assumed to be about 80% of average Central Zone fee title costs.
5. Transaction costs include biological baseline reporting, appraisal, escrow, and survey costs. Costs are estimated at 5 percent of acquisition cost.
SJMSCP Zone
3. Weighted average cost based on generalized proportion of total preserve land in each zone. Assumes easement acquisition for lands categorized as agriculture and all natural lands except vernal pool habitat.
Total
Weighted
Acquisition
Cost
Transaction
Costs 5
Total Land
Acquisition
Costs Per
Acre
TABLE A.3
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Total Acquisition Costs by Habitat Type, Remainder of Permit Term (2025 dollars) Preserves by Habitat Type
Land
Acquisition
Cost Per Acre
Preserve Acres
Remaining to
be Acquired
Total Costs of
Acquisition 2024 Update
Assumptions % Change
Agricultural lands $12,447 35,651.31 $443,751,868 $394,210,888 12.6% Natural lands
Non-vernal pool natural lands $10,231 23,069.63 $236,025,385 $210,139,188 12.3% Total for Non-vernal pool Natural /Ag Lands $11,576 58,720.94 $679,777,253 $604,350,076 12.5% Vernal pool grasslands $18,218 15,720.66 $286,398,893 $248,244,863 15.4% Vernal pool wetted $18,218 2,115.00 $38,531,070 $33,397,965 15.4% Sources: SJCOG, Inc., SJMSCP 2025 Annual Report, and Willdan Financial Services.
TABLE A.4
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Category A Acquisition
Fee Calculations (2025 dollars)
Habitat Type Preserve Land Acquisition
2024
Update % Change
Costs associated with non-vernal pool natural/agricultural lands conversion $679,777,253 Natural (non vernal pool)/Agricultural land conversion (acres) , remaining 44,732.77 Multi-purpose open space conversion (acres), remaining1 33,500.48 Multiplier for natural/agricultural land conversion 1
Multiplier for multi-ourpose open space conversion1 0.5 Acquisition Component of Natural (non vernal pool)/Agricultural Lands Fee $11,056 $9,608 15.1% Acquisition Component of Multi-Purpose Open Space Fee1$5,528 $4,804 15.1% Costs associated with vernal pool grasslands $286,398,893 Vernal pool grassland conversion (acres), remaining 5,162.74 Acquisition Component of Vernal Pool Grasslands Fee $55,474 $48,084 15.4% Costs associated with vernal pool wetted $38,531,070
Vernal pool wetted conversion (acres), remaining 706.75 Acquisition Component of Vernal Pool Wetted Fee $54,519 $48,270 12.9%
1. As described in SJMSCP Section 7.4.1.2, the fee calculation allocates the costs associated with agricultural habitat and non-vernal pool natural lands preserves to conversion of both those high value lands (agricultural land and non-vernal pool natural land) and lower value multi-purpose open space. In other words, the SJMSCP does not enhance multi-purpose open space lands but allocates some of the costs of enhancements on agricultural and natural lands preserves to the conversion of multi-purpose open space lands to assist with the financing of those enhancements.
Sources: SJCOG, Inc., SJMSCP 2024 Annual Report, and Willdan Financial Services.
TABLE B.1
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Category B Assessment, Planning, Restoration and Enhancement Habitat Type
Total Preserve
Acres (including
neighboring
lands preserves)
Percent of
Preserve
Acres
Enhanced1
Acres
Benefiting from
Enhancements
Perimeter
Hedgerow or Other
Linear Habitat
Feature ( acres)2
Enhancement
Cost per Acre3
Total
Enhancement
Cost
Enhancement
Cost per
Preserve Acre
1 2 3 4 5 6 7
Agricultural Habitat Lands4 57,935 10% 5,794 776 $48,379 $37,542,104 $648 Natural Lands
Ditches 378 33% 126 $489,765 $61,710,390
Grasslands 14,559 33% 4,853 $24,233 $117,604,218
Oak woodlands 858 33% 286 $35,858 $10,255,317
Riparian 2,725 33% 908 $105,100 $95,465,721
Submerged aquatic in the Delta 10 100% 10 $72,951 $729,512 Subtotal 18,530 6,183 $46,215 $285,765,157
Other natural lands5 6,445 33% 2,148 $46,215 $99,286,061 Subtotal Non VP Natural 24,975 $385,051,219 $15,417
Vernal pool wetted 2,121 33% 707 $128,222 $90,653,037 $42,741 Vernal pool grasslands 15,811 33% 5,270 $15,456 $81,458,355 $5,152 Subtotal All Natural Lands 42,907 14,309 $557,162,611
Total 100,842 20,103 $594,704,715
1. Enhancement criteria derived from the SJMSCP, Section 5.4.6.
5. Estimated based on the weighted average cost for all other non-vernal pool natural lands.
Sources: Table A.1, SJCOG, Inc., ICF, and Willdan Financial Services.
3. The enhancement cost applies to the acres where construction and/or installation actually takes place. In the case of hedgerows or other linear features, this is only the relatively small area of activity, not the total area that is thereby enhanced. Enhancement cost includes costs for materials, construction labor, and equipment. In addition to the installation activity, the cost per enhanced acre also includes a cost for project oversight and contract adminstration and three years of maintenance and monitoring. For vernal pool wetted restoration, the cost includes 5 monitoring years during a 10 year post-restoration monitoring period.
4. For agricultural habitat lands, a SJMSCP describes a broad range of enhancement activities and a generalized target of 10 percent enhancement; providing benefits to species without substantially reducing the amount of agricultural land in production. This can be achieved by implementing the linear features described in footnote 2. Pollinator hedgerows or similar linear features enhance the entire field that they are associated with, thereby counting toward the 10 percent enhancement criteria while taking substantially less land out of production.
2. Unlike most other habitat types, agricultural lands are enhanced by treating linear features that run along the edge of or through fields--features such as roads or drainage ditches. In these cases, the land area of direct enhancement activity is substantially less than that area benefiting from the enhancement. This has the advantage of minimizing impacts to agricultural land production. Installing pollinator hedgerows at the edges of fields and grassland borders along irrigation and drainage ditches, and planting nest trees and associated shrubs and grasses, are enhancements used in the cost analysis to represent the range of types of agricultural land enhancements outlined in the SJMSCP. In addition to benefits to species, these linear features offer benefits of preventing soil erosion and reducing costs for weed control and linear water conveyance infrastructure maintenance.
They also enhance the entire field they are associated with, meeting the 10 percent enhancement criterion while also minimizing loss of productive agricultural land. The enhancement cost estimate for agricultural lands is therefore based on the acres of hedgerow or other linear feature multiplied by the cost per acre to install hedgerows and similar linear features.
SJMSCP Preserve land by habitat type, enhancement analysis, and enhancement cost per preserve acre (2025 dollars)
TABLE B.2
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Category B Assessment, Planning, Restoration and Enhancement Cost Factors (2025 dollars) Remainder of Permit Term
2024 Update
Assumptions
Percent
Difference
Remaining years in permit term 25 used in formulae below to calculate costs for the remainder of the permit term Biological Site Assessment
Number of site visits per year 8 Assumes 6 hours per visit. Average of 6 per year since 2020.
Annual cost $8,400 $7,755 8.3%
Total Site Assessment cost remainder of permit term $210,000 $217,143 -3.3% Preserve Management Plan Preparation
Number of management plans per year 6 Assumes 30 hours per plan Annual cost $31,500 $77,548 -59.4%
Total Preserve Management Plan cost remainder of permit term$787,500 $2,171,340 -63.7% Preserve Enhancement Plan Preparation
Average cost per enhancement plan $4,200 assumes 24 hours per plan for each enhancement project $4,524 -7.2% Average acres per project 346 240 44.2%
Average cost per preserve acre $12 $19 -36.8%
Preserve Enhancements on Agricultural Lands
Enhancement cost per preserve acre $648 from Table B1 $1,106 -41.4% Preserve Enhancements on Non-Vernal Pool Natural Lands
Enhancement cost per preserve acre $15,417 from Table B1 $13,823 11.5% Vernal Pool Creation/Enhancement
Enhancement cost per preserve acre $42,741 from Table B1 $40,209 6.3% Vernal Pool Upland Grassland Enhancement
Enhancement cost per preserve acre $5,152 from Table B1 $4,847 6.3% Sources: SJCOG, Inc., ICF, and Willdan Financial Services.
Cost per Hour 175
TABLE B.3
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Category B Assessment, Planning, Restoration and Enhancement (2025 dollars) Cost Allocation by Habitat Type
Remainder of Permit Term
Cost per acre multiplied
by preserve acres
remaining to be acquired
Preserves by Habitat Type
Acres
Remaining to
be Acquired1
Percent
of Total
Biological Site
Assessment
Preserve
Management Plans
Preserve Enhancement
Plans
Preserve
Enhancements
Vernal Pool
Restoration
Agricultural lands 35,651.31 47% $97,794 $366,727 $427,816 $23,102,187 na Non-vernal pool natural lands 23,069.63 30% 63,282 237,306 276,836 $355,675,241 na Vernal pool grasslands 15,720.66 21% 43,123 161,711 188,648 $80,992,897 na Vernal pool wetted 2,115.00 3% 5,802 21,756 25,380 na $90,396,593 76,556.60 100% $210,000 $787,500 $918,680 $459,770,325 $90,396,593
1. Includes 600 acres of neighboring lands preserves.
Sources: SJCOG, Inc., SJMSCP 2024 Annual Report, ICF, and Willdan Financial Services.
Costs - Remainder of Permit Term
Cost per acre multiplied by
preserve acres remaining to
be acquired
Total cost allocated by preserve type
percent of total preserve acres
remaining to be acquired
TABLE B.4
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Category B Assessment, Planning, Restoration and Enhancement Fee Calculations (2025 dollars)
Remainder of Permit Term 2024 Results (Percent Change shown under each fee) Habitat Type
Biological
Site
Assessment
Preserve
Management
Plans
Preserve
Enhancement
Plans
Agricultural and
Non VP Natural
Land
Enhancement
Total for
Agricultural and
Non VP Natural
Land (incl.
assessment and plans)
Vernal Pool
Restoration /
Enhancement
Total for
Vernal Pool
(incl. assessment
and plans)
Agricultural and
Non VP Natural
Land
Enhancement
Total for
Agricultural and
Non VP Natural
Land (incl.
assessment and
plans)
Vernal Pool
Restoration /
Enhancement
Total for Vernal
Pool (incl.
assessment and
plans)
Costs associated with non-vernal pool natural/agricultural lands conversion $161,076 $604,033 $704,652 $378,777,428 $380,247,189 Natural (non vernal pool)/Agricultural land conversion (acres), remaining 44,732.77 44,732.77 44,732.77 44,732.77 44,732.77 Multi-purpose open space conversion (acres), remaining1 33,500.48 33,500.48 33,500.48 33,500.48 33,500.48 Multiplier for natural/agricultural land conversion 1 1 1 1 1 Multiplier for multi-purpose open space conversion1 0.5 0.5 0.5 0.5 0.5 Assessment & Enhancement Component of Natural (non-vernal pool)/Agricultural Lands Fee $3 $10 $11 $6,161 $6,185 $6,018 $6,066
2% 2%
Assessment & Enhancement Component of Multi-Purpose Open Space Fee1 $2 $5 $6 $3,081 $3,093 $3,009 $3,033 2% 2%
Costs associated with vernal pool grasslands $43,123 $161,711 $188,648 $80,992,897 $81,386,379 Vernal pool grassland conversion (acres), remaining 5,162.74 5,162.74 5,162.74 5,162.74 5,162.7 Assessment & Enhancement Component of Vernal Pool Grasslands Fee $8 $31 $37 $15,688 $15,764 $15,235 $15,386 3% 2%
Costs associated with vernal pool wetted $5,802 $21,756 $25,380 $90,396,593 $90,449,531 Vernal pool wetted conversion (acres), remaining 706.75 706.75 706.75 706.75 706.8 Assessment & Enhancement Component of Vernal Pool Wetted Fee $8 $31 $36 $127,905 $127,980 $126,880 $127,031 1% 1%
Sources: SJCOG, Inc., SJMSCP 2024 Annual Report, ICF, and Willdan Financial Services.
1. As described in SJMSCP Section 7.4.1.2, the fee calculation allocates the costs associated with agricultural habitat and non-vernal pool natural lands preserves to conversion of both those high value lands (agricultural land and non-vernal pool natural land) and lower value multi-purpose open space. In other words, the SJMSCP does not enhance multi-purpose open space lands but allocates some of the costs of enhancements on agricultural and natural lands preserves to the conversion of multi-purpose open space lands to assist with the financing of those enhancements.
TABLE C.1
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Category C (part)
Compliance and Effectiveness Monitoring Cost Assumptions (2025 dollars) Remainder of Permit Term (for all preserve acres)
2021 5-Year
Update
Assumption
Percent
Difference
Remaining years in permit term 25
Compliance Monitoring
Annual cost per acre, including reporting $4.26 Based on actual costs 2020 - 2024 Total Compliance Monitoring Cost - Remainder of Permit Term $6,929,556 all acres 7,546,528 -8.2% Ongoing Maintenance Cost
Percent of acres enhanced that need maintenance annually 1.21% Assumption from ICF Cost per Acre of Maintenance $1,214
Lower Sacramento- Annual Maintenance Cost $29,307 Based on 3-year contract cost from Triangle, per ICF Total Ongiong Maintenance Cost - Remainder of Permit Term $24,627,279 all acres New Cost N/A Effectiveness Monitoring, including reporting
Habitat Mapping
Annual cost for Entire Plan $19,200 Satellite Imagery
Total habitat mapping cost - remainder of permit term $480,000 6,393,100 -92.5% Swainson's Hawk Monitoring
Annual cost per acre $6.62 assume annual surveys
Total Swainson's hawk monitoring cost - remainder of permit term $9,018,956 in all but Southwest Zone 9,755,235 -7.5% Vernal Pool Monitoring
Annual cost per acre $4.32
annualized per acre assuming
every 5 years
Total vernal pool monitoring cost - remainder of permit term $4,881,896 in Vernal Pool Zone and Central
ZoneVernal Pool Preserves 7,808,411 -37.5%
Burrowing Owl Monitoring
Cost per survey year, all preserves $21,760
Total burrowing owl monitoring cost - remainder of permit term $181,333 assume every 3 years 253,167 -28.4% Fall Crane Monitoring
Cost per survey year, all preserves $37,120
Total fall crane monitoring cost - remainder of permit term $185,600 assume every 5 years 81,840 126.8% Riparian Brush Rabbit Monitoring
Cost per survey year, all preserves $30,720
Total fall crane monitoring cost - remainder of permit term $76,800 assume every 10 years 45,880 67.4% Southwest Grasslands Monitoring
Covered plant survey cost per acre per year $0.59
San Joaquin kit fox survey cost per acre per year $0.44 Total Southwest grasslands monitoring cost - remainder of permit term $272,205 Southwest Zone only 521,519 -47.8% Effectiveness Monitoring Cost - Remainder of Permit Term $15,096,790 24,859,151 -39.3% Sources: SJCOG, Inc. and SJMSCP 2024 Annual Report, ICF, and Willdan Financial Services.
TABLE C.2
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Category C (part)
Project Management & Administration Cost Assumptions (2025 dollars) 2021 5-Year
Update
Assumption
Percent
Difference
Remainder of Permit Term
Remaining years in permit term 25
Project Management & Administration cost
Total annual project management & administrative staff cost $1,465,372 3 FTE: salaries, benefits, OH. 3rd FTE based on average of assistant and associate habitat planner costs Legal and other direct costs $79,130 5.4% % of cumulative total to 12/31/2024, per expense analysis Total annual project management & administration cost $1,544,503 969,840 59.3% Total Project Management & Administration cost remainder of permit term $38,612,564 30,065,040 28.4% Allocation to Project Management & Administration, based on allocation of actual costs to 12/31/2024 Project management cost allocation $33,206,805 86% $10,462,626 Cumulative total actual through 12/31/2024 Administration cost allocation $5,405,759 14% $1,635,692 Cumulative total actual through 12/31/2024 Habitat Plan Environmental Consulting
Annual cost for consulting services $301,000 estimate based on last four years expenditures (2021 - 2024) 291,000 3.4% Total Habitat Plan Environmental Consulting remainder of permit term $7,525,000 9,021,000 -16.6% Land Manager Coordination/Oversight
Annual cost $4,400 average cost for HTAC meetings and support 6,600 -33.3% Total Land Manager Coordination/Oversight cost remainder of permit term $110,000 204,600 -46.2% Financial Plan 5-Year Review and Update
Number of five-year updates for remainder of the permit term 5 Consultant contract, every 5 years $150,000 cost per contract 85,000 76.5% Legal review, every 5 years $16,000 16,000 0.0%
Total Financial Plan 5-Year Review and Update cost remainder of permit term $830,000 606,000 37.0% Sources: SJCOG, Inc. and SJMSCP Annual Reports (2021 - 2024), ICF, and Willdan Financial Services.
TABLE C.3
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Category C Permit Term Costs (2025 dollars)
Adjustments for Remaining Fund Balance
Cost Category
Total Cost -
Remainder of
Permit Term
Compliance Monitoring $6,929,556
Ongoing Maintenance 24,627,279
Effectiveness Monitoring, including reporting 15,096,790 Project Management 33,206,805
Administration 5,405,759
Habitat Plan Environmental Consulting 7,525,000
Land Manager Coordination/Oversight 110,000
Financial Plan 5-Year Review and Update 830,000
Total $93,731,188
Category C Fund Balance as of 12/31/2024 for costs on existing preserves ($62,126,317) Net cost for remainder of the permit term $31,604,871
Table C.4 Inflation 2.30%
2025 Five-Year Economic Analysis and Fee Update Investment Management Fees 1.00% SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Real Return On Investments 3.66% SJMSCP Endowment Fund Cash Flow (2025 Dollars) Total Nominal Return On Investments 6.96% Calendar Year 2026 2027 2028
26 27 28
Cat. C Post-Permit Endowment Contribution $611,072 $611,072 $611,072 Investment Earnings1 $221,119 $251,577 $283,150
Total Revenue $832,191 $862,649 $894,222
Beginning Fund Balance $5,735,965 NA NA
Closing Fund Balance $6,568,156 $7,430,806 $8,325,028
Calendar Year 2029 2030 2031 2032 2033 2034 2035 2036
29 30 31 32 33 34 35 36
Cat. C Post-Permit Endowment Contribution $611,072 $611,072 $611,072 $611,072 $611,072 $611,072 $611,072 $611,072 Investment Earnings1 $315,879 $349,805 $384,973 $421,428 $459,218 $498,391 $538,997 $581,089 Total Revenue $926,951 $960,877 $996,045 $1,032,500 $1,070,290 $1,109,463 $1,150,069 $1,192,161 Closing Fund Balance $9,251,979 $10,212,856 $11,208,901 $12,241,401 $13,311,691 $14,421,154 $15,571,223 $16,763,384 Calendar Year 2037 2038 2039 2040 2041 2042 2043 2044
37 38 39 40 41 42 43 44
Cat. C Post-Permit Endowment Contribution $611,072 $611,072 $611,072 $611,072 $611,072 $611,072 $611,072 $611,072 Investment Earnings1 $624,722 $669,953 $716,838 $765,440 $815,820 $868,044 $922,180 $978,297 Total Revenue $1,235,795 $1,281,025 $1,327,910 $1,376,512 $1,426,892 $1,479,116 $1,533,252 $1,589,369 Closing Fund Balance $17,999,179 $19,280,203 $20,608,113 $21,984,625 $23,411,517 $24,890,633 $26,423,885 $28,013,254 Calendar Year 2045 2046 2047 2048 2049 2050 Total Ongoing 45 46 47 48 49 50 Year 26 - 50 51+
Cat. C Post-Permit Endowment Contribution $611,072 $611,072 $611,072 $611,072 $611,072 $611,072 $15,276,801 $0 Investment Earnings1 $1,036,468 $1,096,768 $1,159,275 $1,224,069 $1,291,235 $1,360,860 $17,835,594 $1,421,850 Total Revenue $1,647,540 $1,707,840 $1,770,347 $1,835,141 $1,902,308 $1,971,932 $33,112,395 $1,421,850 Net Post-Permit Costs NA NA NA NA NA NA NA $1,421,850
Net Cash Flow $1,647,540 $1,707,840 $1,770,347 $1,835,141 $1,902,308 $1,971,932 $33,112,395 $0 Closing Fund Balance $29,660,794 $31,368,633 $33,138,980 $34,974,121 $36,876,429 $38,848,361 $38,848,361 $38,848,361
1. Investment Earnings = (Prior Year Closing Fund Balance + (Annual Fee Revenue / 2) x (Real Return On Investments).
TABLE C.5
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Category C Monitoring and Program Management/Administration, including endowment for post-permit costs (2025 dollars) Cost Allocation by Habitat Type
Preserves by Habitat Type
Total Preserve
Acres1
Percent of
Total
Remainder of
Permit Term Post permit Total
Non-vernal Pool Natural/Ag lands 82,910 82% $25,984,807 $12,560,239 $38,545,046 Vernal pool grasslands 15,811 16% 4,955,322 2,395,247 $7,350,569 Vernal pool wetted 2,121 2% 664,742 321,315 $986,057
100,842 100% $31,604,871 $15,276,801 $46,881,672
Note: Net of existing fund balance allocated to Category C permit-term and post-permit costs.
1. includes 600 acres of neighboring lands preserves.
Sources: SJCOG, Inc. and SJMSCP 2024 Annual Report, ICF, Willdan Financial Services.
TABLE C.6
2025 Five-Year Economic Analysis and Fee Update
SJMSCP Fee Update - 2025 (for 2026 SJMSCP Development Fee Cycle) Category C Monitoring and Program Management/Administration, including endowment for post-permit costs Fee Calculations (2025 dollars) 2024 Results
Habitat Type
Remainder of
Permit Term Post permit Total
Post
Permit
Share of
Total Total % Chage
Costs associated with non-vernal pool natural/agricultural lands conversion $25,984,807 $12,560,239 $38,545,046 Non-vernal pool Natural/Agricultural land conversion (acres) , remaining 44,732.77 44,732.77 44,732.77 Multi-purpose open space conversion (acres), remaining1 33,500.48 33,500.48 33,500.48 Multiplier for natural/agricultural land conversion 1 1 1 Multiplier for multi-purpose open space conversion1 0.5 0.5 0.5 Monitoring & Administration Component of Natural (non-vernal pool)/Agricultural Lands Fee $423 $204 $627 33% $681 -8% Monitoring & Administration Component of Multi-Purpose Open Space Fee1 $212 $102 $314 32% $341 -8% Costs associated with vernal pool grasslands $4,955,322 $2,395,247 $7,350,569 Vernal pool grassland conversion (acres), remaining 5,162.74 5,162.74 5,162.74 Monitoring & Administration Component of Vernal Pool Grasslands Fee $960 $464 $1,424 33% $1,682 -15% Costs associated with vernal pool wetted $664,742 $321,315 $986,057 Vernal pool wetted conversion (acres), remaining 706.75 706.75 706.75 Monitoring & Administration Component of Vernal Pool Wetted Fee $941 $455 $1,395 33% $1,649 -15% Note: Net of existing fund balance allocated to Category C permit-term and post-permit costs.
Sources: SJCOG, Inc., SJMSCP 2024 Annual Report, ICF, and Willdan Financial Services.
1. The fee calculation allocates the costs associated with agricultural habitat and non-vernal pool natural lands preserves to conversion of both those high value lands (agricultural land and non-vernal pool natural land) and lower value multi-purpose open space, thereby assisting with the financing of management and monitoring on agricultural and natural lands preserves.
SJCOG, Inc.
555 East Weber Avenue ● Stockton, CA 95202 ● (209) 235-0574 ● Email: [email protected] San Joaquin County Multi-Species Habitat Conservation & Open Space Plan (SJMSCP)
2026 Updated Habitat Fees*
Habitat Type Fee Per Acre
Multi-Purpose Open Space $8,935
Natural $17,868
Agriculture $17,868
Vernal Pool - uplands $72,662
Vernal Pool - wetted $183,894
* Effective January 1, 2026 – December 31, 2026
\
2024 Endowment Fees with In-lieu Land**
Type of Preserve Enhancement
Cost/acre
Land
Management
Cost/acre
TOTAL PER
ACRE
ENDOWMENT
Agricultural Habitat Lands $6,185.00 $627.00 $6,812.00
Natural Lands $6,185.00 $627.00 $6,812.00
Vernal Pool Habitat
Vernal Pool Grasslands $15,764.00 $1,424.00 $16,862.53
Vernal Pool Wetted $127,980.00 $1,395.00 $124,976.14
** Effective January 1, 2026 – December 31, 2026 in lieu of fees to be used as the endowment for the dedicated land preserves (Category B + C) based on impacted acres.
VELB Mitigation
A special fee category shall apply when removal of the Valley Elderberry Long-horned Beatle (VELB) habitat of elderberry shrubs occurs. The fee shall be paid to SJCOG, Inc. or a VELB mitigation bank approved by the Permitting Agencies. The current fee, as established in the VELB Conservation Fund Account managed by the Center for Natural Lands Management, and approved by the USFWS, is $1,800 per VELB Unit (one unit= one stem over 1" in diameter at ground level which is removed). Fees shall be established by the JPA during preconstruction surveys (i.e., counts of stems to be removed with and without exit holes shall be completed during preconstruction surveys) and shall be paid to the JPA prior to ground disturbance or stem removal, whichever comes first.
Christina Fugazi
CHAIR
Gary Singh
VICE CHAIR
Diane Nguyen
EXECUTIVE DIRECTOR
Member Agencies
CITIES OF
ESCALON,
LATHROP,
LODI,
MANTECA,
MOUNTAIN HOUSE,
RIPON,
STOCKTON,
TRACY,
AND
THE COUNTY OF SAN
JOAQUIN
Recreation Fees
24/25 Fees Increase Fees Increase Fees
+ Out of Area Out of Area Out of Area
Fee Varies $50 Fee $0 Fee
Row Labels
FY 18/19
Fee
FY 19/20
Fee
FY 20/21
Fee
FY 21/22
Fee
FY 22/23
Fee
FY 23/24
Fee
FY 24/25
Fee
24/25 Cost
Per Player
FY 25/26 Fee
A
FY 25/26 Fee
B
FY 25/26 Fee
C A B C
Baseball/Softball
a. T-Ball (5-6) 50 50 50 50 50 55 55 $205 55 75 100 $ 150 $ 130 $ 105 b. Rookie (7-8) 60 60 60 60 60 65 65 $205 65 100 150 140 105 55 c. Minor (9-10) 70 70 70 70 70 80 80 $205 80 100 150 125 105 55 d. Major (11-12) 75 75 75 75 75 80 80 $205 80 100 150 125 105 55 e. Seniors (13-15) 75 75 75 75 75 80 80 $205 80 100 150 125 105 55 f. Out of District Fee 10 10 10 10 10 10 10 125 50 0
Baseball/Softball Total 340 340 340 340 340 370 370 $1,024 485 525 700 Basketball
a. Tots (Pre-K) / Jr Rookie Age 4-5 40 40 40 40 40 40 40 $99 40 50 70 $ 59 $ 49 $ 29 b. K-1st / Rookie 35 35 35 35 35 40 40 $99 40 70 100 59 29 (1) c. Under 10 35 35 35 35 35 40 65 $99 65 70 100 34 29 (1) d. Under 12 35 35 35 35 35 40 65 $99 65 70 100 34 29 (1) e. Under 14 35 35 35 35 35 40 65 $99 65 70 100 34 29 (1) f. Out of District Fee 10 10 10 10 10 10 10 34 50 0
Basketball Total 190 190 190 190 190 210 285 $495 309 380 470 Flag Football
a. Youth - Under 6 65 65 65 65 65 65 65 $174 65 75 100 $ 109 $ 99 $ 74 b. Youth - Under 8 65 65 65 65 65 65 65 $174 65 100 125 109 74 49 c. Youth - Under 10 65 65 65 65 65 65 65 $174 65 100 125 109 74 49 d. Youth - Under 12 65 65 65 65 65 65 65 $174 65 100 125 109 74 49 e. Youth - Under 14 65 65 65 65 65 65 65 $174 65 100 125 109 74 49 f. Out of District Fee 0 0 0 0 0 0 0 109 50 0
Flag Football Total 325 325 325 325 325 325 325 $870 434 525 600 Soccer
a. Tots (3-4) 40 40 40 40 40 45 45 $161 45 50 100 $ 116 $ 111 $ 61 b. Squirts (5-6) 45 45 45 45 45 50 50 $161 50 100 125 111 61 36 c. Pee Wee (7-8) 50 50 50 50 76 76 76 $161 76 100 125 85 61 36 d. Minors (9-10) 50 50 50 50 76 76 76 $161 76 100 125 85 61 36 e. Majors/Seniors (11-14) 55 55 55 55 76 76 76 $161 76 100 125 85 61 36 f. Out of District Fee 10 10 10 10 10 10 10 85 50 0
Soccer Total 250 250 250 250 323 333 333 $807 408 500 600 Grand Total 1105 1105 1105 1105 1178 1238 1313 $3,196 1636 1930 2370 Fee Shortage
City of Escalon Recreation Fees Narrative 1
Recreation Fees
2025 - 2026
CITY OF ESCALON
City of Escalon 10/13/2025
B – Adds $50 out of area fee and Minor fee Increases. C – Removes out of area fee, Increase fees to cover
most of the actual per player cost.
Recreation Programs - 6 Year loss of $658,180
$941K Revenues $1.6M Expenses
FY 2024-25 loss $200K
City of Escalon 10/13/2025
A – Add out of area fee to cover cost
per player. No fee increase
Loss of $139k or @ 41%
B – Add $50 out of area fee, Increase
fees moderately Avg of 28%
Loss of $116k or @ 34%
C –$0 out of area fee, Increase
fees Avg of 50%.
Loss of $74k or @ 22%
FY 24-25:
Sport Players
25% Out
of Area
Cost Per
Player
Current
Fee
A
Fee
Current
Cost
A
Collected
A
Out of Area Net Loss
Baseball 467 117 205 $ $ 80 $ 80 $ 95,735 $ 37,360 14,625 $ 43,750 Basketball 440 110 99 $ $ 65 $ 65 $ 43,560 $ 28,600 3,740 $ 11,220 Flag Football 341 85 174 $ $ 65 $ 65 $ 59,334 $ 22,165 9,265 $ 27,904 Soccer 886 222 161 $ $ 76 $ 76 $ 142,646 $ 67,336 18,870 $ 56,440 Totals 2,134 534 $ 341,275 $ 155,461 $ 46,500 $ 139,314 Average 160 72 72
FY 24-25:
Sport Players
25% Out
of Area
Cost Per
Player
Current
Fee
B
Fee
Current
Cost
B
Collected
B
Out of Area Net Loss
Baseball 467 117 205 $ $ 80 $ 100 $ 95,735 $ 46,700 5,850 $ 43,185 Basketball 440 110 99 $ $ 65 $ 65 $ 43,560 $ 28,600 5,500 $ 9,460 Flag Football 341 85 174 $ $ 65 $ 100 $ 59,334 $ 34,100 4,250 $ 20,984 Soccer 886 222 161 $ $ 76 $ 100 $ 142,646 $ 88,600 11,100 $ 42,946 Totals 2,134 534 $ 341,275 $ 198,000 $ 26,700 $ 116,575 Average 160 72 91
FY 24-25:
Sport Players
25% Out
of Area
Cost Per
Player
Current
Fee
C
Fee
Current
Cost
C
Collected
C
Out of Area Net Loss
Baseball 467 117 205 $ $ 80 $ 150 $ 95,735 $ 70,050 - $ 25,685 Basketball 440 110 99 $ $ 65 $ 100 $ 43,560 $ 44,000 - $ (440) Flag Football 341 85 174 $ $ 65 $ 125 $ 59,334 $ 42,625 - $ 16,709 Soccer 886 222 161 $ $ 76 $ 125 $ 142,646 $ 110,750 - $ 31,896 Totals 2,134 534 $ 341,275 $ 267,425 $ - $ 73,850
Average 160 72 125
City of Escalon 10/13/2025
FY 24-25:
Sport Players
25% Out
of Area
Cost Per
Player
Current
Fee
Increases:
A
Out of Area
Fee
A B C
Fees:
Riverbank Oakdale Ripon Modesto Turlock
Baseball 467 117 205 $ $ 80 $ 80 $ 125 $ 100 $ 150 $ 150 $ 145 $ 125 $ 185 Baketball 440 110 99 $ $ 65 $ 65 $ 34 $ 65 $ 100 $ 125 $ 100 Flag Football 341 85 174 $ $ 65 $ 65 $ 109 $ 100 $ 125 $ 125 $ 275 $ 149 Soccer 886 222 161 $ $ 76 $ 76 $ 85 $ 100 $ 125 $ 100 $ 140 $ 199 Out of Area Fee (OOA) $ 10 $ - 50 $ - $ - $
Totals 2,134 534 $ 286 $ 415 $ 500
Average $ 160 $ 72 $ 72 $ 88 $ 91 $ 125 $ 125 $ 143 $ 125 $ 190 $ 149 FY 24-25:
Sport Players
25% Out
of Area
Cost Per
Player
Current
Fee
Current
Cost
Current
Collected
Current Out
of Area Fee
$10 Net Loss
Baseball 467 117 205 $ $ 80 $ 95,735 $ 37,360 $ 1,170 $ 57,205 Baketball 440 110 99 $ $ 65 $ 43,560 $ 28,600 $ 1,100 $ 13,860 Flag Football 341 85 174 $ $ 65 $ 59,334 $ 22,165 $ 850 $ 36,319 Soccer 886 222 161 $ $ 76 142,646$ $ 67,336 $ 2,220 $ 73,090 Totals 2,134 534 341,275$ $ 155,461 $ 5,340 $ 180,474
City of Escalon 10/13/2025
No fee increase 18/19 to 22/23 $5 FEE INCREASE IN 23/24 467 Registrations shown for FY 24-25
25% Out of Area players = 117
City of Escalon 10/13/2025
440 Registrations shown for FY 24-25
25% Out of Area players = 110
No fee increase 18/19 to 22/23 $5 FEE INCREASE IN 23/24
City of Escalon 10/13/2025
FLAG FOOTBALL – Average Player Cost $174 Current Charge $65 – Estimated 25% Out of Area Players 341 Registrations shown for FY 24-25
25% Out of Area players = 85 players
City of Escalon 10/13/2025
SOCCER– Average Player Cost $161 Current Charge $76 – Estimated 25% Out of Area Players A = No Base fee increase + Out of Area Fee $85
B= Base fee increase % + Out of Area Fee $50
C= Base fee increase $49 + Out of Area Fee $0
Currently losing $85 per player or $75,310
B = $61 loss per player or $54,046 loss
C= $36 loss per player or $31,896 loss
Out of Area Players
222 players x $85 = $18,870
222 players x $50 for [B ] = $11,100
A = $75,310 less $18,870 Net loss $56,440
B = $54K less $11,100 Net loss $42,946
C= $32K less $0 Net loss $31,896
Recreation Actuals – 6 Years Revenues, Expenses, & Budget 6 Year loss of $658,180
$941K Revenues $1.6M Expenses
FY 2024-25 loss $200K
Summary FY 2020-2021 FY 2021-2022 FY 2022-2023 FY 2023- 2024 FY 2024 - 2025 FY 2025-2026 6 Year Totals Revenues $ 70,270 $ 149,964 $ 244,193 $ 195,886 $ 233,516 $ 47,350 $ 941,179 Expenses $ 194,834 $ 246,442 $ 321,250 $ 319,199 $ 433,483 $ 84,150 $ 1,599,359 Over/Under Revenue Collected $ (124,564) $ (96,478) $ (77,058) $ (123,313) $ (199,967) $ (36,800) (658,180)$ Expense Budget - Adopted $ 278,763 $ 289,694 $ 305,212 $ 224,137 $ 295,492 $ 414,169 Over Budget $ 83,929 $ 43,252 $ (16,038) $ (95,062) $ (137,991) $ 330,019 Budget vs Collections $ (208,493) $ (139,730) $ (61,019) $ (28,251) $ (61,976) $ (366,819)
MAJOR EXPENSE CATEGORIES
Salaries 81,880 42% 98,520 40% 90,934 28% 52,081 16% 71,631 17% 15,569 19% 410,616 Electricity & Maintenance 64,395 33% 55,940 23% 34,675 11% 32,667 10% 30,890 7% 4,922 6% 223,488 Governmental & Cost Center 22,043 11% 27,280 11% 71,316 22% 86,055 27% 105,157 24% 17,777 21% 329,629 Direct Sport Expenses 23,323 12% 61,700 25% 121,793 38% 140,330 44% 217,848 50% 44,199 53% 609,193 Misc Other Expenses 3,193 2% 3,002 1% 2,532 1% 8,066 3% 7,957 2% 1,683 2% 26,433 $ 194,834 $ 246,442 $ 321,250 $ 319,199 $ 433,483 $ 84,150 1,599,359 Salaries
410,616
26%
Electricity &
Maintenance
223,488
14% Governmental &
Cost Center
329,629
20%
Direct Sport
Expenses
609,193
38%
Misc Other
Expenses
26,433
2%
Cost % by Category 6 Year Average
City of Escalon