000001
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2025–2026
STRATEGIC
PLAN
Q3 Update
December 2025
ECONOMIC
DEVELOPMENT
1. Establish an Economic Development
Committee by July 1, 2025
2. Develop an Economic Development
Strategic Plan by October 2026
3. Meet with 10 businesses each year
4. Invest in Economic Development.
Create a program by December 2026
1. Adopt a balanced FY 25-26 budget
by July 1, 2025
2. Adopt a clean FY 23-24 financial
audit by April 1, 2025
3. Develop an investment strategy and
grow earned revenue by 50%
4. Reduce City’s CalPERS liability by
10%
FISCAL
STABILITY
C
1. Achieve 100% Officer staffing levels
by December 31, 2025
2. Increase Officer tenure by 1 year by
October 2026
3. Maintain no more than one
probationary officer on the force at
any given time
C
PUBLIC
SAFETY
1. Begin construction on the Surface
Water Project by July 1, 2026
2. Implement Waste Water Treatment
Plan Upgrade Project by October
2026
3. Construct six (6) capital improvement
projects in 2025
C
INFRA
STRUCTURE
INTENTIONALLY LEFT BLANK Page 10 of 134 000010 Page 10 of 135 ITEM NO. 3
COUNCIL AGENDA ITEM
FOR DECEMBER 15, 2025
Prepared By: Michele Bates, Deputy City Clerk
Date: December 8, 2025
Subject: Review and Approve the Minutes
Recommendation:
Approve the Minutes from the Regular City Council Meeting of December 1, 2025
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INTENTIONALLY LEFT BLANK
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12/09/2025 7:10 AM A/P HISTORY CHECK REPORT PAGE: 1
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE:11/25/2025 THRU 12/08/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT MOD03 MODESTO IRRIGATION DISTRICT
I-202512085558 MODESTO IRRIGATION DISTRICT D 12/08/2025 18,772.63 001338 18,772.63 LAN01 LANDMARK HEALTHPLAN OF CA INC
I-202511265540 LANDMARK HEALTHPLAN OF CA INC R 11/26/2025 12.72 083342 12.72 CSG01 CSG CONSULTANTS INC
I-63219 PLAN CHECK & INSPECTIONS R 12/02/2025 4,392.00 083343 4,392.00 DAT03 DATA TICKET INC
I-184104 MONTHLY DAILY CITATIONS R 12/02/2025 200.00 083344 200.00 MIS02 MISSION LINEN SUPPLY
I-524830184 RUG/TOWEL/UNIFORM-PW R 12/02/2025 83.93 083345 I-524916823 RUG/TOWEL-COMM CTR R 12/02/2025 31.56 083345 115.49 PET01 PETTY CASH
I-202512025541 PETTY CASH R 12/02/2025 148.88 083346 148.88 YAN03 YANCY-GWERDER INC.
I-308 YOSEMITE SIDEWLK/WTRLINE PROJ R 12/02/2025 52,173.39 083347 52,173.39 WES03 WEST VALLEY CONSTRUCTION COMPA
I-239413 EMERGENCY REPAIR R 12/02/2025 52,335.27 083348 52,335.27 1 ARMSTRONG, CHAD
I-000202512025542 US REFUND R 12/02/2025 92.84 083349 92.84 DEP08 DEPARTMENT OF JUSTICE
I-202512025543 RESERVE CCW PERMIT-ROSA R 12/02/2025 96.00 083350 96.00 1 ROCHA, PEGGY
I-202512085562 DMG DEP REFUND R 12/08/2025 500.00 083351 500.00 ANI01 ANIMAL DAMAGE MANAGEMENT INC
I-10018C BI-MONTHLY PEST CONTROL R 12/08/2025 450.00 083352 450.00 AYE01 AYERA TECHNOLOGIES, INC
I-735169 LIBRARY INTERNET SERVICE R 12/08/2025 49.00 083353 49.00 BAK01 BAKER, ANNA
I-91437343 (69) COACH BASKETBALL SHIRTS R 12/08/2025 750.38 083354 750.38
12/09/2025 7:10 AM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE:11/25/2025 THRU 12/08/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT BES07 BEST BEST & KRIEGER LLP
I-1047198 ATTORNEY CONTRACT NOV 2025 R 12/08/2025 13,279.39 083355 I-1047199 PROFESSIONAL SERVICES NOV 2025 R 12/08/2025 215.40 083355 I-1047200 PROFESSIONAL SERVICES NOV 2025 R 12/08/2025 215.40 083355 I-1047201 PROFESSIONAL SERVICES NOV 2025 R 12/08/2025 8,221.10 083355 I-1047202 PROFESSIONAL SERVICES NOV 2025 R 12/08/2025 850.00 083355 22,781.29 BIC02 BICSEC SECURITY INC
I-235303 MONTHLY MONITORING R 12/08/2025 40.00 083356 40.00 CIN01 CINTAS CORP
I-5304655403 FIRST AID SUPPLIES R 12/08/2025 16.38 083357 16.38 DAT03 DATA TICKET INC
I-186569 MONTHLY DAILY CITATIONS R 12/08/2025 212.16 083358 212.16 DEP03 DEPARTMENT OF JUSTICE
I-848095 (1) BLOOD ALC ANALYSIS R 12/08/2025 35.00 083359 35.00 DUE02 DUENAS, LOLA
I-202512035551 FLAG FOOTBALL REFEREE 11/8/25 R 12/08/2025 36.00 083360 I-202512035552 FLAG FOOTBALL REFEREE 11/15/25 R 12/08/2025 36.00 083360 72.00 DUR05 DURAN, DANIEL
I-202512085556 NOV 2025 KARATE 6YRS-12YRS R 12/08/2025 566.25 083361 566.25 ESC53 ESCALON YOUTH COUGARS
I-202512085560 DAMAGE DEPOSIT REFUND/SECURITY R 12/08/2025 696.00 083362 696.00 FGL01 FRUIT GROWERS LABORATORY INC
I-557183A INDUSTRIAL WATER TESTING R 12/08/2025 411.00 083363 I-557185A INDUSTRIAL/WASTEWATER TESTING R 12/08/2025 1,539.00 083363 I-557273A DRINKING WATER TESTING R 12/08/2025 216.00 083363 I-557430A DRINKING WATER TESTING R 12/08/2025 95.00 083363 I-557849A DRINKING WATER TESTING R 12/08/2025 203.00 083363 2,464.00 FRE09 FRESNO OXYGEN & WELDING SUPPLY
I-0091728274 CO2 RENTALS R 12/08/2025 154.87 083364 154.87 GOR01 GORDON, ROGER
I-202511 GRAZING FOR WEED CONTROL WWTP R 12/08/2025 2,000.00 083365 2,000.00 HAI01 HAIDLEN FORD
I-6085041 OIL CHANGE-UNIT 2332 R 12/08/2025 74.34 083366 74.34
12/09/2025 7:10 AM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE:11/25/2025 THRU 12/08/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT INF01 INFOSEND INC
I-300483 INSERTS/NEWSLETTER R 12/08/2025 1,053.45 083367 1,053.45 JAC02 JACOBS, PEYTON
I-202512025546 FLAG FOOTBALL REFEREE 11/22/25 R 12/08/2025 36.00 083368 36.00 JSW01 WELLS, JUSTIN
I-827 REPLACE 4 LED DRIVERS CH/PD R 12/08/2025 1,835.00 083369 1,835.00 KRI03 KRIEGER, MILEY
I-202512025544 FLAG FOOTBALL REFEREE 11/22/25 R 12/08/2025 36.00 083370 I-202512025548 FLAG FOOTBALL REFEREE 11/1/25 R 12/08/2025 36.00 083370 I-202512035553 FLAG FOOTBALL REFEREE 11/8/25 R 12/08/2025 36.00 083370 I-202512035554 FLAG FOOTBALL REFEREE 11/15/25 R 12/08/2025 36.00 083370 144.00 KRO03 KRONICK MOSKOVITZ TIEDEMANN &
I-30916068 PROFESSIONAL SERVICES R 12/08/2025 249.00 083371 249.00 LIN01 LINDE INC
I-53592102 LIQUID OXYGEN R 12/08/2025 4,710.23 083372 4,710.23 LOG01 GOTO COMMUNICATIONS, INC
I-IN7104473911 MONTHLY TELEPHONE R 12/08/2025 708.84 083373 708.84 MIS02 MISSION LINEN SUPPLY
I-525044348 RUG/TOWEL/UNIFORM-PW R 12/08/2025 72.83 083374 I-525081721 RUG/TOWEL/UNIFORM-PW R 12/08/2025 79.43 083374 I-525081727 RUG/TOWEL-COMM CTR R 12/08/2025 31.56 083374 I-525081730 RUG/TOWEL-CH R 12/08/2025 39.35 083374 223.17 MIS03 CAR WASH PARTNERS, LLC
I-238720 (10) PATROL WASHES NOV R 12/08/2025 234.00 083375 234.00 OREI1 O'REILLY AUTOMOTIVE STORES INC
I-3811-358797 AIR FILTER R 12/08/2025 132.54 083376 132.54 POR06 PORAC LDF
I-872872 (7) RESERVE OFFICERS R 12/08/2025 144.00 083377 144.00 POR07 PORAC HEADQUARTERS
I-507622 (7) RESERVE MEMBERSHIPS R 12/08/2025 72.00 083378 72.00 RAL01 RALEY, ISABELLE
I-202512025545 FLAG FOOTBALL REFEREE 11/22/25 R 12/08/2025 36.00 083379 I-202512025547 FLAG FOOTBALL REFEREE 11/15/25 R 12/08/2025 36.00 083379 72.00
12/09/2025 7:10 AM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE:11/25/2025 THRU 12/08/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT RUD01 RUDD, DELVEKIO
I-5-2526 NOV FLAG FOOTBALL (2 REFS) R 12/08/2025 10,500.00 083380 I-6-2526 DEC FLAG FB/BASKETBALL ASSIGN R 12/08/2025 3,500.00 083380 14,000.00 SAN08 COUNTY OF SAN JOAQUIN
I-ISD-0000015471 DATA PROC SERVICE OCT 2025 R 12/08/2025 107.05 083381 107.05 SHR01 STERICYCLE INC
I-8012825748 PD & CH SHREDDING 11/03/25 R 12/08/2025 192.40 083382 192.40 SPO03 YOUTH SPORTS PROS
I-166 SHIPPING FOR SOCCER PLAQUES R 12/08/2025 279.00 083383 279.00 STA01 STAPLES BUSINESS CREDIT
I-7007817163 PENS/TISSUE R 12/08/2025 55.85 083384 55.85 STA36 STANISLAUS COUNTY SHERIFF
I-202512085557 POST TRAINING REGISTRATION X2 R 12/08/2025 1,732.00 083385 1,732.00 STR01 STRAND ACE HARDWARE INC.
C-681757 RETURN- RADAR MOUNT/STRAP R 12/08/2025 15.96CR 083386 I-407512 (3) RICE STRAW WATTLE R 12/08/2025 181.10 083386 I-681492 ROPE/FASTENERS/BLADE R 12/08/2025 58.94 083386 I-681505 DUCT TAPE BLACK R 12/08/2025 14.13 083386
I-681546 MAGNIFYING GLASS/COMMAND CLIPS R 12/08/2025 12.38 083386 I-681573 (4) 3 OUTLET ADAPTER R 12/08/2025 33.02 083386 I-681575 DUSTER/ANT BAIT/SOCKET ADPTR R 12/08/2025 55.63 083386 I-681583 LIGHTS/EXT CORD R 12/08/2025 106.49 083386
I-681591 PIPE INSULATION /PIPE WRAP R 12/08/2025 39.75 083386 I-681640 LANDSCAPE RAKE R 12/08/2025 54.36 083386
I-681672 SHOP TOWELS/WEATHER STRIP R 12/08/2025 40.18 083386 I-681739 ADAPTR/THREAD SEAL TAPE/CEMENT R 12/08/2025 22.11 083386 I-681751 FASTENERS/RADAR MOUNT R 12/08/2025 13.40 083386 I-681752 MOTORCYCLE RADAR MOUNT STRAP R 12/08/2025 2.57 083386 I-681768 ELBOW PVC/COUPLING PVC/ADAPTR R 12/08/2025 37.50 083386 I-681774 PAINT R 12/08/2025 24.24 083386
I-681805 (1) LYSOL R 12/08/2025 10.86 083386
I-681806 XMAS LIGHTS/EXT CORDS R 12/08/2025 82.58 083386 I-681830 HEAT SHRINK TUBES/ELEC TAPE R 12/08/2025 54.33 083386 I-681840 (2) PRUNING SAW BLADE R 12/08/2025 26.08 083386 I-681863 SUPER GLUE/SILICONE R 12/08/2025 33.45 083386
I-681880 CARPET CLEANER/ BISSELL RENTAL R 12/08/2025 81.52 083386 I-681883 SILICONE/FASTENERS R 12/08/2025 41.87 083386 1,010.53
12/09/2025 7:10 AM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE:11/25/2025 THRU 12/08/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT SWR01 STATE WATER RESOURCES CONTROL
I-WD-0305947 ANNUAL PERMIT FEE-WWTP R 12/08/2025 28,205.00 083387 I-WD-0306103 ANNUAL PERMIT FEE-WWTP CS R 12/08/2025 3,945.00 083387 32,150.00 TON01 TONY FRAGA BUILDING SERVICE, I
I-1082 NOV (1) EVENT/RESTROOMS R 12/08/2025 519.10 083388 I-195 MONTHLY JANITORIAL SERV NOV 25 R 12/08/2025 2,827.70 083388 I-258 ADDTL CLEANING NOV 2025 R 12/08/2025 312.00 083388 3,658.80 WIN05 WING, ANNETTE
I-202512085555 YOGA CLASS 10/6/25-11/20/25 R 12/08/2025 405.00 083389 405.00 XER02 XEROX CORPORATION
I-024657835 COPIER LEASE- CDD NOV 2025 R 12/08/2025 579.50 083390 I-024657836 COPIER LEASE- CH/REC NOV 2025 R 12/08/2025 442.52 083390 I-024657837 COPIER LEASE- PD NOV 2025 R 12/08/2025 373.43 083390 I-024729572 COPIER LEASE- PW NOV 2025 R 12/08/2025 140.86 083390 1,536.31 BAD01 BADGER METER INC
I-80219132 MONTHLY BEACON SERVICES R 12/08/2025 1,728.35 083391 1,728.35 CHA11 CHAMPION MECHANICAL SERVICES
I-85928 Server Room AC Repair R 12/08/2025 6,367.00 083392 6,367.00 INT06 INTERNATIONAL TELE-PATH
I-SI-269618 RADIO SERVICE CONTRACT R 12/08/2025 445.00 083393 445.00 MET01 3RS HOLDINGS, LLC
I-50502 Motorcycle Helmet R 12/08/2025 3,678.59 083394 3,678.59 NAG00 NAGEL LANDSCAPING INC
I-52795 LANDSCAPE MAINTENANCE R 12/08/2025 915.00 083395 915.00 OLY01 DENCZEK, DAN
I-5749 LANDSCAPE/TREE PRUNNING R 12/08/2025 1,300.00 083396 1,300.00 SIE11 SIEMENS INDUSTRY INC
I-5332166088 ESCALON PD XLS UPGRADE R 12/08/2025 32,100.00 083397 32,100.00 TSI01 T & S INTERMODAL MAINTENANCE,
I-23631 LIBRARY ROOF/WALL REPAIR R 12/08/2025 86,155.50 083398 86,155.50
12/09/2025 7:10 AM A/P HISTORY CHECK REPORT PAGE: 6
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE:11/25/2025 THRU 12/08/2025
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT * * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT REGULAR CHECKS: 57 337,858.87 0.00 337,858.87
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 1 18,772.63 0.00 18,772.63
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: 58 356,631.50 0.00 356,631.50 BANK: OPOOL TOTALS: 58 356,631.50 0.00 356,631.50
REPORT TOTALS: 58 356,631.50 0.00 356,631.50
INTENTIONALLY LEFT BLANK Page 26 of 134 000026 Page 26 of 135
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000028
RECORDING REQUESTED BY
CITY OF ESCALON
WHEN RECORDED RETURN TO:
CITY OF ESCALON
2060 MCHENRY AVENUE
ESCALON, CA 95320
NOTICE OF COMPLETION
NOTICE IS HEREBY GIVEN THAT:
THE CITY OF ESCALON, OWNER of that certain real property hereinafter described, did, on the 19th Day of May 2025 entered into a Contract with Yancy-Gwerder, Inc of Elk Grove, California, CONTRACTOR, for work of consisting of the construction of 2025 Yosemite Avenue Sidewalk Infill, Waterline & Overlay Project.
The name and address of the surety of the Contractor is: Nationwide Mutual Insurance Company, 1100 Locust Street Department 2006, Des Moines, IA 50391– Bond No. 0000083845 The name and address of Owner for which said work was performed is: City of Escalon, 2060 McHenry Avenue, Escalon, California 95320.
The real property on which said work was performed is situated in the County of San Joaquin, State of California, in the City of Escalon.
On the 15th Day of Decembersaid Contract, as a whole, was completed and the work accepted by the Owner.
By: __________________________
Jaylen French, City Manager
City of Escalon, California
I, Jaylen French, City Manager of the City of Escalon, California declare that I have read the foregoing Notice of Completion and know the contents thereof, and that the facts stated therein are true and declare under penalty of perjury that the foregoing is true and correct.
Executed at Escalon, County of San Joaquin, State of California, on December 16, 2025. ___________________________
Jaylen French, City Manager
City of Escalon, California
INTENTIONALLY LEFT BLANK Page 30 of 134 000030 Page 30 of 135
000031
000032
RECORDING REQUESTED BY
CITY OF ESCALON
WHEN RECORDED RETURN TO:
CITY OF ESCALON
2060 MCHENRY AVENUE
ESCALON, CA 95320
NOTICE OF COMPLETION
NOTICE IS HEREBY GIVEN THAT:
THE CITY OF ESCALON, OWNER of that certain real property hereinafter described, did, on the 7th Day of April, 2025 entered into a contract with T&S Intermodal Maintenance, Inc., DBA T&S West, of Linden, California, CONTRACTOR, for work of consisting of the construction of the Library Roof Replacement and Wall Repair.
The name and address of the surety of the Contractor is: Merchants Bonding Company (Mutual). 6700 Westown Parkway, West Des Moines, IA 500266– Bond No. 101428810.
The name and address of Owner for which said work was performed is: City of Escalon, 2060 McHenry Avenue, Escalon, California 95320.
The real property on which said work was performed is situated in the County of San Joaquin, State of California, in the City of Escalon.
On the 15th day of December, 2025 said Contract, as a whole, was completed and the work accepted by the Owner.
By: __________________________
Jaylen French, City Manager
City of Escalon, California
I, Jaylen French, City Manager of the City of Escalon, California declare that I have read the foregoing Notice of Completion and know the contents thereof, and that the facts stated therein are true and declare under penalty of perjury that the foregoing is true and correct.
Executed at Escalon, County of San Joaquin, State of California, on December 16, 2025. ___________________________
Jaylen French, City Manager
City of Escalon, California
INTENTIONALLY LEFT BLANK Page 34 of 134 000034 Page 34 of 135
000035
FY 25-26
BEGINNING CASH BALANCE $ 22,341,604.12
Total Receipts - Deposits $1,316,984
Total Disbursements - Withdrawls ($2,297,751)
ENDING CASH BALANCE 21,360,837.17
-
DEPOSITORIES - INVESTMENTS
Oak Valley Community Bank (cash in checking) $ 1,700,000 Oak Valley Community Bank (Investment Sweep) 2,612,622
Interest Earned Yet Unapplied -
State Treasurer - LAIF Investments 5,000,747
CETERA Investments 12,047,468
TOTAL DEPOSITORIES $21,360,837.17
FUND CASH BALANCES BY FUND AMOUNT $
100 GENERAL FUND OPERATING 3,143,672
201 IN-LIEU OF LOW INCOME HOUSING 77,015
202 PLANNING-DEVELOPER IMPACT FEES 13,590
203 LIBRARY -DEVELOPER IMPACT FEES 1,256
204 PARK - DEVELOPER IMPACT FEES 160,158
205 RECREATION-DEVELOPER IMPACT FEES 159,294
206 PUBLIC WORKS - DEVELOPER IMPACT FEES 20,050
207 TRANSPORTATION MITIGATION -DEVELOPER IMPACT FEES 1,760,828 208 POLICE - DEVELOPER IMPACT FEES 101,166
209 CITY HALL - DEVELOPER IMPACT FEES 12,559
220 LLD Sunrise District -6,576
221 LLD Bellaterra Estates -53,139
222 LLD Westwood -12,968
223 LMD The Estates -1,827
224 BAD The Estates 17,782
GENERAL FUND $3,143,672
DEVELOPMENT FUNDS $2,305,918
LIGHTING/LANDSCAPE DISTRICT FUNDS -$56,728
242 CDBG-HUD 2,953
252 COPS GRANTS-SLESF & CLEEP 291,345
SPECIAL POLICE FUND $291,345 $2,953
270 TRANSPORTATION 1,259,263
271 RTIF 215,801
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.
NOVEMBER 2025 - UNAUDITED
MONTHLY TREASURER'S REPORT
CITY OF ESCALON
BANK RECONCILLIATION
FUND CASH BALANCES BY FUND AMOUNT $
281 TRAFFIC CONGESTION 98,999
282 TRAFFIC SAFETY 90,177
290 MEASURE K 2,573,848
322 GAS TAX 2103, 2106, 2107, 2107.5, 2105 -1,049,380
TRANSPORTATION FUNDS OTHER $4,238,089
GAS TAX FUND -$1,049,380
504 DEBT SERVICE - CIVIC/COMM. CTR -
505 DEBT SERVICE - ENERGY LEASE -
600 WATER - OPERATING 1,371,227
605 WATER - CAPITAL 2,976,209
610 DEPRECIATION RESERVE - WATER 1,188,630
615 DEBT SERVICE - WATER SDWBL 76 -
616 DEBT SERVICE - WATER SDWBL 84 234,743
619 TRUST - UTILITY DEPOSIT 33,397
TOTAL ENTERPRISE WATER FUNDS $5,804,206
620 SEWER INDUSTRIAL- OPERATING 1,579,019
623 SEWER INDUSTRIAL- CAPITAL 742,168
627 SEWER INDUSTRIAL- DEBT SERVICE BOND 128,760
TOTAL ENTERPRISE SEWER INDUSTRIAL FUNDS $2,449,947
630 SEWER MUNICIPAL- OPERATING 631,153
633 SEWER MUNICIPAL- CAPITAL 1,084,311
635 SEWER MUNICIPAL- DEPRECIATION RESERVE 698,976
637 SEWER MUNICIPAL- DEBT SERVICE BOND 650,466
TOTAL ENTERPRISE SEWER MUNICIPAL FUNDS $3,064,906
640 STORM WATER - OPERATING 49,797
643 STORM DRAIN - CAPITAL 302,708
645 STORM DRAIN - DEPRECIATION RESERVE 47,107
TOTAL ENTERPRISE STORM FUNDS $399,612
660 TRANSIT FUND 550,354
TOTAL ENTERPRISE TRANSIT FUNDS $550,354
TOTAL CASH BALANCE - ALL FUNDS $21,144,893.90
DEPOSITS IN TRANSIT -
UNCASHED CHECKS - Current 212,221
UNCASHED CHECKS - 30 Days + 3,096
PAYMENTS IN TRANSIT 627
-
TOTAL CASH BALANCE BY FUND WITH BANK ADJUSTMENTS $21,360,837 $0
CITY OF ESCALON 2 of 2
City of Escalon
Fiscal Year 2025-26 Adopted Budget
General Fund Summary -Year to Date (YTD)
100 At
Q2 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 $6,232,987 $6,583,982 $5,322,682 $1,757,523 $6,341,507 $ 4,583,984 28% 72%
Expenses $5,403,110 $6,919,489 $5,322,682 $2,739,192 $6,341,507 $ 3,602,314 Net +/- 829,877 (335,507) - $ (981,670) 0 $ 981,670
Budget
YTD Target Available Percent Used
Percent of Budget
Available
Variance from
Target %
5.0 Months Revenues $ 4,583,984 28% 72% 14.0%
42% Expenses $ 3,602,314 43% 57% -1.5%
Budget Targets - Straight Line (SL)
Yearly - 100% or 8.33% Month Q1 Q2 Q3 Q4 YTD YTD
25% 50% 75% 100% Realized Remaining
Revenues 1,585,377 3,170,754 4,756,130 6,341,507 28% 72% Expenses 1,585,377 3,170,754 4,756,130 6,341,507 43% 57% July - November
$4,583,984
Future Revenues / Collections Expected
Historical
Revenue Collected YTD
43%
28%
$1,757,523
Revenue Budget Collected YTD
Expense Budget Used
Expense Budget Available
57%
Adopted Budget Cycle
December 9, 2025
Targets
Q2 50%
YTD 43%
Budget
$6,341,507 Available
FY 25-26
$3,602,314
BUDGET FY 25-26
28%
Actuals YTD
Budget
$6,341,507
REVENUE COLLECTED
EXPENSES
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 $ 4,583,984 72% General Fund Revenue and Expenditure Detail Total Expenses 6,341,507 $ 3,602,315 57% 100 Net $ 981,669 - $
FTE 28.25 Employees 38
Expense Summary YTD % of Budget
Payroll Expense 1,491,471 24%
Services and Supplies 1,366,305 22%
Cost Allocation / Capital Outlay (118,618) -2%
$ 2,739,157 43%
CASH $2,942,826
RESERVES 2,401,696 12/9/2025
Adopted 2025-2026
* Fiscal year 2023-24 is unaudited 12/9/2025 12/9/2025
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
October November December
REVENUES
Taxes 4,212,590 3,696,653 4,002,150 1,333,243 5,107,249 746,790 586,453 - - 345,601 238,744 2,108 Licenses & Permits 158,850 143,031 208,915 100,347 192,300 73,405 26,942 - - 8,524 18,380 38 Fines & Forfeitures 30,472 33,074 (38,434) (7,720) 4,700 1,122 (8,842) - - (2,498) (6,468) 125 Use of Money & Property 96,160 112,723 97,593 115,461 285,400 53,722 61,739 - - 38,447 12,757 10,535 Other Agencies 934,877 1,118,547 31,806 14,096 31,500 13,056 1,039 - - 1,039 - - Current Service Charges 293,165 303,006 91,984 93,287 188,225 143,524 (50,237) - - (7,993) (44,011) 1,767 Other Revenues 87,158 190,407 102,185 29,538 87,000 6,212 23,326 - - 9,786 7,718 5,822 Recreation Revenues 215,215 177,325 215,305 79,272 217,300 34,702 44,570 - - 19,585 19,450 5,535 Other Financing Sources 204,500 809,216 611,178 - 227,833 - - - - - - - Total Revenues $ 6,232,987 $ 6,583,982 $ 5,322,682 $ 1,757,523 $ 6,341,507 $ 1,072,533 $ 684,990 $ - $ - 412,490 246,570 25,931 Percentage of Budget 100% 27.7% 16.9% 10.8% 0.0% 0.0% 6.5% 3.9% 0.4%
EXPENDITURES
6010 - Insurance 6010 - - - - - - - - - - - -
6030 - Corporation Yard 6030 - - - 848.50 - 10,451 (9,603) - - (10,451) (0) 849 6040 - Measure P 6040 - - - - - - - - - - - -
6060 - Civic Center - Police Department 6060 - - - 2,480.98 - 193 2,288 - - (193) - 2,481 6065 - Civic Center - City Hall 6065 - - - 2,684.05 - 193 2,491 - - (193) - 2,684 6100 - Legislative 6100 - - - 10,133.86 - 2,588 7,546 - - (2,588) - 10,134 6110 - Management & Support 6110 - (31,583) - 7,748.26 - 10,638 (2,889) - - (10,638) - 7,748 6200 - Police 6200 3,174,855 2,730,530 2,997,668 1,572,471 3,535,660 911,540 660,931 - - 316,512 331,921 12,498 6210 - Animal Control 6210 169,013 219,716 214,304 72,575 194,135 38,551 34,024 - - 18,082 15,942 - 6220 - Street Lighting 6220 135,514 177,940 156,630 50,564 146,636 26,354 24,210 - - 12,916 11,294 - 6230 - Code Enforcement 6230 1,261 578 - 3,478 41,624 - 3,478 - - 945 2,533 - 6300 - Streets 6300 273,893 282,357 221,291 90,640 287,459 53,710 36,930 - - 19,401 17,491 38 6310 - Streets - Trees/Landscaping 6310 38,332 51,688 52,862 14,590 44,687 9,114 5,477 - - 2,838 2,416 222 6400 - Planning 6400 146,826 253,191 187,766 113,315 230,997 63,580 49,736 - - 28,206 21,336 193 6420 - Building 6420 135,946 194,713 267,737 87,789 310,728 44,870 42,920 - - 14,710 23,625 4,585 6421 - Engineering 6421 158,813 237,730 269,576 120,273 289,163 72,083 48,190 - - 25,139 22,858 193 6600 - Parks 6600 173,553 212,176 148,465 72,426 159,546 36,462 35,963 - - 22,283 13,230 450 6605 - Recreation 6605 321,250 319,199 433,483 151,276 414,169 91,617 59,659 - - 19,970 23,365 16,325 6610 - Library 6610 52,153 60,621 57,461 107,181 81,402 29,198 77,983 - - (18,255) 12,865 83,372 6620 - Community Center 6620 75,899 115,737 26,927 36,007 59,498 15,012 20,995 - - 14,679 5,563 752 9999 - Transfers Out 9999 545,802 2,094,896 288,513 222,710 545,802 40,944 181,766 - - 168,118 13,648 - Total Expenditures $ 5,403,110 $ 6,919,489 $ 5,322,682 $ 2,739,192 $ 6,341,507 $ 1,457,097 $ 1,282,094 $ - $ - $ 621,482 $ 518,088 $ 142,524 Percentage of Budget 100.0% 43% (0) 23.0% 20.2% 0.0% 0.0% 9.8% 8.2% 2.2% Excess / (Deficit) of Revenues over Expenditures $ 829,877 $ (335,507) $ - $ (981,669) $ 0 Reserve -Transfer to Impact Fee Fund - - - - -
Beginning Fund Balance 3,893,684 4,723,561 4,388,055 4,388,055 3,406,386 Ending Fund Balance 4,723,561 4,388,055 4,388,055 3,406,386 3,406,386 Less - Designated Reserves:
Assigned Reserve - General Fund Policy (33%) 2,389,851 2,283,431 1,756,485 903,933 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 $ 2,131,131 $ 2,322,570 $ 3,175,122 $ 1,004,689 $6,232,987 $6,583,982
$5,322,682
$1,757,523
$6,341,507
$-
$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
$6,919,489
$5,322,682
$2,739,192
$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 Revenues YTD Expected Tax Collected Tax Budgeted Percent % Target % Fiscal Year 2025-26 Adopted Budget 27.7% 4,583,984 $ 1,172,770 2,161,249 54% 42% General Fund Revenue Account Detail
* Fiscal Year is unaudited 12/9/2025 12/9/2025
Actuals Actuals * Actuals * YTD Actuals Adopted Monthly Actuals Quarter 1 Quarter 2 Quarter 3 Quarter 4 Description Account FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 October November December 25-26 25-26 25-26 25-26 Column1 Actuals 22-23 Actuals 23-24 YTD 24-25 YTD 24-25 avail budget Column8 Column9 Column10 Q1 Q2 Q3 Q4 Property Tax - Current Secured 100-3000-1000 R01$ 1,335,771 $ 1,411,103 $ 1,469,036 $ 8,579 $ 1,470,000 - - - 8,579 - - - Property Tax - MVLF In Lieu 100-3000-1001 R03 760,593 803,466 835,433 - 836,000 - - - - - - - Property Tax - Current Unsecured 100-3000-1010 R01 69,214 81,452 87,130 779 87,500 - - - 779 - - - Property Tax - Prior 100-3000-1020 R06 1,027 840 1,291 2,586 1,400 - - - 2,586 - - - Property Tax - Supplemental 100-3000-1035 R07 47,474 63,131 51,342 3,119 51,500 - - - 3,119 - - - Property Tax - Interest 100-3000-1036 R13 6,318 14,231 17,576 5,705 18,000 - 887 - 4,818 887 - - Sales Tax 100-3000-1100 R14 1,488,782 844,821 1,030,198 432,525 1,181,249 81,415 93,951 - 257,160 175,366 - - Measure P - Sales Tax 100-3000-1101 - - 0 740,244 980,000 74,679 264,264 - 401,301 338,943 - - Transient Occupancy Tax 100-3000-1110 R18 4,601 3,183 2,728 1,837 2,900 1,056 - - 781 1,056 - - Franchise Fees - Electric 100-3000-1120 R19 111,832 118,411 136,106 - 136,400 - - - - - - - Franchise Fees - Gas 100-3000-1121 R19 57,803 52,851 39,279 - 39,500 - - - - - - - Franchise Fees - Cable 100-3000-1123 R19 27,997 19,312 22,812 10,031 23,000 - 4,928 - 5,103 4,928 - - Franchise Fees - Video SC 100-3000-1126 R19 5,481 2,708 3,153 1,452 3,400 710 - - 742 710 - - Business License Tax 100-3000-1130 R20 54,307 55,752 54,876 14,441 55,000 218 10,638 1,884 1,701 12,740 - - Real Property Transfer Tax 100-3000-1140 R21 26,959 26,182 23,898 19,502 24,000 3,159 1,653 - 14,690 4,811 - - SB1186 ADA Fees 100-3000-1186 R27A 3,074 779 13,664 806 - 18 576 83 130 677 - - Proposition 172 Sales Tax 100-3200-1100 R27A 77,264 68,295 74,999 32,579 75,000 6,136 6,292 - 20,151 12,428 - - Franchise Fees - Garbage 100-3800-1122 R19 58,490 60,159 61,472 21,173 52,000 103,894 (93,427) 83 10,624 10,550 - - Franchise Fees - Garbage Bins 100-3800-1124 R19 33,716 27,003 33,068 22,759 33,400 - 15,838 - 6,921 15,838 - - Franchise Fees - Garbage Green waste 100-3800-1125 R19 41,888 42,975 44,087 15,125 37,000 74,316 (66,857) 59 7,606 7,519 - - TOTAL TAXES 81% $ 4,212,590 $ 3,696,653 $ 4,002,150 $ 1,333,243 $ 5,107,249 $ 345,601 $ 238,744 $ 2,108 $ 746,790 $ 586,453 $ - $ - Fireworks Permits 100-3000-2050 $ 1,148 $ 737 $ 1,148 $ - $ 1,200 - - - - - - - Animal Control Licenses 100-3210-2000 4,228 3,118 2,906 643 3,100 93 126 38 386 257 - - Building Permits - Construction 100-3420-2020 127,703 125,865 175,455 95,928 158,500 8,302 18,254 - 69,372 26,556 - - Encroachment Permits 100-3421-2030 25,771 13,311 29,406 3,776 29,500 129 - - 3,647 129 - - TOTAL LICENSES & PERMITS 3% $ 158,850 $ 143,031 $ 208,915 $ 100,347 $ 192,300 $ 8,524 $ 18,380 $ 38 $ 73,405 $ 26,942 $ - $ - Other Penalties 100-3000-3010 $ 27,500 $ 30,000 $ (36,500) (9,500) $ 1,500 (3,000) (6,500) - - (9,500) - - Vehicle Code Fines 100-3200-3000 29 299 355 155 500 27 32 - 97 58 - - Other Police Fines 100-3200-3010 96 - - - - - - - - - - - Animal Control Admin Citations 100-3200-3090 - 200 576 575 700 - - - 575 - - - Unneutered Animal Citations 100-3210-3060 85 - - - - - - - - - - - Abatement Admin Citation 100-3210-3090 - 625 - - - - - - - - - - Abatement Admin Citation 100-3230-3090 2,763 1,950 (2,865) 1,050 2,000 475 - 125 450 600 - - TOTAL FINES & FORFEITURES 0% $ 30,472 $ 33,074 $ (38,434) $ (7,720) $ 4,700 $ (2,498) $ (6,468) $ 125 $ 1,122 $ (8,842) $ - $ - Investment Earnings 100-3000-4000 $ 41,829 $ 66,935 $ 43,772 $ 96,806 $ 225,000 35,896 10,206 8,785 41,920 54,887 - - Loan Interest Earnings 100-3000-4003 - - - - - - - - - - - - WWTP Loan Interest Earnings 100-3000-4004 - 1,175 - - - - - - - - - - Cell Tower Rents 100-3000-4012 29,503 29,002 35,510 6,250 35,400 1,250 1,250 1,250 2,500 3,750 - - Cell Tower Rent Ayera 100-3000-4013 - - 3,200 5,400 10,000 - - - 5,400 - - - Recreation - Cell Tower Rents 100-3605-4012 24,828 15,611 15,111 7,005 15,000 1,301 1,301 500 3,903 3,102 - - TOTAL USE OF MONEY & PROPERTY 5% $ 96,160 $ 112,723 $ 97,593 $ 115,461 $ 285,400 $ 38,447 $ 12,757 $ 10,535 $ 53,722 $ 61,739 $ - $ - COVID-19 - State Funds 100-3000-5000 $ - $ 224 $ - - - - - - - - - - MVLF Residual 100-3000-5010 7,625 9,189 11,737 11,381 12,000 - - - 11,381 - - - Library - Repiars County Funding 100-3310-5010 - - (1) - - - - - - - - - HOPTR - State Homeowners 100-3000-5030 9,879 8,377 8,110 - 7,500 - - - - - - - Poet Laurette Grant 100-3000-5081 - 15,000 (120) - - - - - - - - - Misc State Grants 100-3000-5082 - 173,659 - - - - - - - - - - State Grants - Police 100-3000-5082 - - - - - - - - - - - - 2024-2025 Budget vs Actuals City of Escalon
* Fiscal Year is unaudited 12/9/2025 12/9/2025
Actuals Actuals * Actuals * YTD Actuals Adopted Monthly Actuals Quarter 1 Quarter 2 Quarter 3 Quarter 4 Description Account FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 October November December 25-26 25-26 25-26 25-26 Column1 Actuals 22-23 Actuals 23-24 YTD 24-25 YTD 24-25 avail budget Column8 Column9 Column10 Q1 Q2 Q3 Q4 American Rescue Plan Act (ARPA) 100-3000-5090 905,931 905,931 - - - - - - - - - - Federal Grants - Police 100-3200-5031 4,192 - 3,222 - 3,500 - - - - - - - POST Reimbursements 100-3200-5072 7,249 6,167 8,858 2,715 8,500 1,039 - - 1,676 1,039 - - CDFA - Spay/Neuter Grant 100-3210-5042 - - - - - - - - - - - - TOTAL OTHER AGENCIES 0% $ 934,877 $ 1,118,547 $ 31,806 $ 14,096 $ 31,500 $ 1,039 $ - $ - $ 13,056 $ 1,039 $ - $ - Sale of Maps 100-3000-6020 $ 890 $ 1,053 $ 509 $ 1,092 $ 500 404 530 - 157 934 - - Expense Reimbursements 100-3000-6025 38,735 10,935 336 1,121 400 - 1,121 - - 1,121 - - Filing Fees 100-3000-6030 225 - 100 - 100 - - - - - - - Business License Application Fees 100-3000-6031 6,535 6,378 6,375 2,617 6,200 239 340 62 1,976 641 - - Advertisements 100-3000-6125 2,435 - 125 - 125 - - - - - - - Storage Fees 100-3000-6140 25,350 25,350 24,850 10,525 23,000 2,025 2,125 - 6,375 4,150 - - Late Charges 100-3000-6170 26,920 25,735 (105,927) (74,872) 1,500 (21,282) (58,530) - 4,940 (79,812) - - Collection Handling Fees 100-3000-6171 168 51 (2,815) - 200 - - - - - - - Handling Fees 100-3000-6181 4,840 5,408 6,799 2,742 7,100 499 93 - 2,150 592 - - DIF Handling Fees 100-3000-6182 1,124 1,343 5,841 3,515 6,500 - - - 3,515 - - - Police Expense Reimbursements 100-3200-6025 5,665 3,893 5,400 3,482 5,900 1,438 1,610 - 435 3,047 - - Special Police Fees 100-3200-6040 25,018 20,219 23,043 7,694 22,500 2,864 456 70 4,304 3,390 - - Vehicle Release Fees 100-3200-6041 18,813 19,014 14,541 12,823 14,500 2,527 2,516 606 7,174 5,649 - - Police Security Fees 100-3200-6045 8,258 7,089 8,219 2,177 8,000 245 756 (196) 1,372 805 - - Police Handling Fees 100-3200-6181 - - - - - - - - - - - - Animal Shelter Revenues 100-3210-6060 2,069 - (2,380) - - - - - - - - - Abatement Reimbursement 100-3230-6090 - - - - - - - - - - - - Trench Cut Fees 100-3300-6023 9,501 7,151 6,312 4,698 5,500 - - - 4,698 - - - Street Cleaning Fees 100-3300-6121 4,009 4,009 4,009 1,002 4,500 - - - 1,002 - - - Planning Fees 100-3400-6000 35,273 73,781 53,915 37,811 40,000 828 1,015 - 35,968 1,843 - - Permit Allocation 100-3420-6035 - 3,157 - - - - - - - - - - Engineering Plan Check Fees 100-3421-6050 147 - - 1,600 - - 1,600 - - 1,600 - - Engineering Fees 100-3421-6070 44,085 61,913 11,840 64,429 12,000 - - - 64,429 - - - Recreation Advertisement 100-3605-6125 4,150 2,950 3,100 400 3,200 - - - 400 - - - CSC Rentals 100-3620-6110 28,957 23,577 27,793 10,433 26,500 2,220 2,358 1,225 4,630 5,803 - - TOTAL CURRENT SERVICE CHARGES 3% $ 293,165 $ 303,006 $ 91,984 $ 93,287 $ 188,225 $ (7,993) $ (44,011) $ 1,767 $ 143,524 $ (50,237) $ - $ - Sale of Property 100-3000-7000 $ 1,050 $ 42,153 $ - $ - $ 1,000 - - - - - - - Miscellaneous Revenue 100-3000-7002 7,324 707 13,182 684 1,000 644 - 1 39 645 - - Utility W/O 100-3000-7004 210 232 83 3 200 - - - 3 - - - Restitution 100-3000-7005 - - - - - - - - - - - -
Yard Sales 100-3000-7006 395 470 400 260 400 35 - - 225 35 - - Convenience Fees 100-3000-7010 4,539 5,102 1,669 - 1,800 - - - - - - - Contributions 100-3000-7021 - - - - - - - - - - - -
Insurance Refunds 100-3000-7040 63,098 87,598 958 - 1,000 - - - - - - - Loss / Damage Revenues 100-3000-7041 - - - - - - - - - - - - Returned Check Charges 100-3000-7043 860 1,040 380 345 - 330 - 15 - 345 - - Corp Yard - Sale of Property 100-3030-7000 - - - - - - - - - - - - Corp Yard - Miscellaneous Revenue 100-3030-7002 - - - - - - - - - - - - Gain / Loss - Asset Disposals 100-3030-7003 - - - - - - - - - - - - Police - Sale of Property 100-3200-7000 6,290 5,250 8,520 - 4,000 - - - - - - - Police - Miscellaneous Revenue 100-3200-7002 1,810 1,815 1,780 700 1,800 120 - 100 480 220 - - Police - SRO Reimbursement 100-3200-7020 - 46,032 66,413 27,546 67,000 8,657 7,718 5,706 5,465 22,081 - - Animal Control - Misc Revenue 100-3210-7002 1,181 8 - - - - - - - - - - Animal Control - Donations 100-3210-7021 - - - - - - - - - - - - Animal Control - Spay/Neuter Voucher 100-3210-7050 - - 8,800 - 8,800 - - - - - - - Recreation Contributions 100-3605-7021 400 - - - - - - - - - - - TOTAL OTHER REVENUES 1% $ 87,158 $ 190,407 $ 102,185 $ 29,538 $ 87,000 $ 9,786 $ 7,718 $ 5,822 $ 6,212 $ 23,326 $ - $ - Recreation - Misc. Classes 100-3605-8100 $ 15,327 $ 23,125 $ 24,765 $ 9,670 $ 24,500 1,310 1,220 370 6,770 2,900 - - 2024-2025 Budget vs Actuals City of Escalon
* Fiscal Year is unaudited 12/9/2025 12/9/2025
Actuals Actuals * Actuals * YTD Actuals Adopted Monthly Actuals Quarter 1 Quarter 2 Quarter 3 Quarter 4 Description Account FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 October November December 25-26 25-26 25-26 25-26 Column1 Actuals 22-23 Actuals 23-24 YTD 24-25 YTD 24-25 avail budget Column8 Column9 Column10 Q1 Q2 Q3 Q4 Recreation - Flag Football 100-3605-8150 15,335 18,813 24,933 27,523 25,500 203 - 95 27,226 298 - - Recreation - Ball Lights 100-3605-8420 1,413 1,024 - 1,344 - - 1,344 - - 1,344 - - Recreation - Snack Bar 100-3605-8430 900 500 - - - - - - - - - - Recreation - Field Rentals 100-3605-8440 1,015 1,980 300 1,785 700 - 1,785 - - 1,785 - - Recreation - Soccer League 100-3605-8500 120,325 66,402 76,177 371 76,000 - 96 - 275 96 - - Recreation - Youth Baseball 100-3605-8530 33,640 38,796 59,124 11,747 59,500 - 6,476 4,840 431 11,316 - - Recreation - Basketball 100-3605-8555 22,860 22,285 25,166 26,831 25,800 18,072 8,529 230 - 26,831 - - Recreation - Adult Softball 100-3605-8570 4,400 4,400 4,840 - 5,300 - - - - - - - Recreation - Swimming Pool 100-3605-8580 - - - - - - - - - - - - TOTAL RECREATION REVENUES 3% $ 215,215 $ 177,325 $ 215,305 $ 79,272 $ 217,300 $ 19,585 $ 19,450 $ 5,535 $ 34,702 $ 44,570 $ - $ - Transfers In - 100-9999-9990 $ 80,500 809,216 $ 611,178 $ - $ 227,833 - - - - - - - Transfers In - Fund 252 (SLESF) - - - - - - - - - -
Transfers In - Fund 282 (Traff Safety) 20,000 - - - - - - - - - - - Transfers In - Fund 322 (Gas Tax) 104,000 - - - - - - - - - - - Transfers In - Fund 242 (CDBG) - - - - - - - - - - - -
Transfers In - Fund 504 (Comm Ctr) - - - - - - - - - - - - Transfers In - Auto Theft PD Reimb - - - - - - - - - - - - Transfers In - Fund 505 (Energy Ls DS) - - - - - - - - - - - - TOTAL OTHER FINANCING SOURCES 4% $ 204,500 $ 809,216 $ 611,178 $ - $ 227,833 $ - $ - $ - $ - $ - $ - $ - TOTAL GENERAL FUND $ 6,232,987 $ 6,583,982 $ 5,322,682 $ 1,757,523 $ 6,341,507 $ 412,490 $ 246,570 $ 25,931 $ 1,072,533 $ 684,990 $ - $ - Percentage YTD / Monthly 27.7% 6.5% 3.9% 0.4% 16.9% 10.8% 0.0% 0.0% 2024-2025 Budget vs Actuals City of Escalon
City of Escalon Months
Fiscal Year 2025-2026 Adopted Budget with 5 Year Histories General Fund 5 year History
Departmental Expenditure Account Detail
* Fiscal Year is unaudited
Actual Actual Actual Actual Actual Actual YTD* Adopted Budget Budget $ 12/9/2025 FY 2020-21 FY 2021-22 FY 2022-23 *FY 2023-24 *FY 2024-25 FY 2025-26 FY 25-26 Available Insurance - 6010
Personnel Costs $ - $ - $ - $ - $ - $ - $ - $ -
Services and Supplies 107,973 114,467 165,190 234,836 421,874 279,878 455,276 175,398 39% Cost Allocation (107,973) (114,467) (165,190) (234,836) (421,874) (279,878) (455,276) (175,398) 39% Capital Outlay
Total: - - - - - - - -
Corporation Yard - 6030
Personnel Costs $ 255,970 $ 285,383 $ 280,406 $ 341,238 $ 317,207 $ 123,447 $ 358,360 234,913 66% Services and Supplies 68,112 50,707 75,180 69,607 69,134 23,415 70,350 46,935 67% Cost Allocation (326,427) (333,333) (366,902) (427,219) (386,341) (146,014) (438,710) (292,696) 67% Capital Outlay 5,100 - 11,316 16,374 - - 10,000 10,000 100% Total: 2,755 2,757 - - - 848 - (849)
Measure P -6040
Personnel Costs - - - - $ - $ - $ - -
Services and Supplies - - - - 2,949 - 31,450 31,450
Cost Allocation - - - - (2,949) - (31,450) (31,450)
Capital Outlay
Total: - - - - - - - - -
Civic Center - Police Department - 6060
Personnel Costs $ - $ - $ - $ - $ 488 $ - $ 652 652
Services and Supplies 150,194 48,320 48,344 38,579 38,490 16,731 38,000 21,269 56% Cost Allocation (150,194) (48,320) (48,344) (38,579) (38,977) (14,250) (38,652) (24,402) 63% Capital Outlay - - - - -
Total: - - - - - 2,481 - (2,481)
Civic Center - City Hall - 6065
Personnel Costs $ - $ - $ - -$ $ - $ - $ - -
Services and Supplies 37,531 38,110 34,659 32,148 29,180 17,917 31,400 13,483 43% Cost Allocation (37,531) (38,110) (34,659) (32,148) (29,180) (15,233) (31,400) (16,167) 51% Capital Outlay - - - - -
Total: - - - - - 2,684 - (2,684)
Legislative - 6100
Personnel Costs $ 34,304 $ 51,605 $ 156,741 $ 153,837 $ 144,466 $ 34,918 $ 157,113 122,195 78% Services and Supplies 194,247 211,480 306,836 310,529 338,801 52,841 180,312 127,471 71% Cost Allocation (227,758) (263,085) (463,577) (464,366) (483,267) (77,626) (337,425) (259,799) 77% Capital Outlay
Total: 793 - - - - 10,134 - (10,134)
%
Available
2025-2026 Budget vs Actuals - Adopted
Departmental Expenditure Account Detail
* Fiscal Year is unaudited
Actual Actual Actual Actual Actual Actual YTD* Adopted Budget Budget $ 12/9/2025 FY 2020-21 FY 2021-22 FY 2022-23 *FY 2023-24 *FY 2024-25 FY 2025-26 FY 25-26 Available %
Available
Management & Support - 6110
Personnel Costs $ 361,525 $ 448,714 $ 585,454 $ 534,263 $ 297,159 $ 133,711 $ 551,906 418,195 76% Services and Supplies 235,208 262,381 412,529 427,296 326,800 161,129 314,300 153,171 49% Cost Allocation (594,204) (722,097) (1,001,557) (993,142) (623,959) (339,785) (866,206) (526,422) 61% Capital Outlay 11,332 31,583 3,574 - - 52,693 - -
Total: 13,861 20,581 - (31,583) - 7,748 - 44,944
Police - 6200
Personnel Costs $ 2,117,824 $ 1,843,161 $ 1,984,628 $ 2,047,674 $ 2,020,771 $ 978,049 2,391,588 1,413,539 59% Services and Supplies 316,248 370,143 539,064 395,087 441,398 288,890 441,200 152,310 35% Cost Allocation 590,071 563,695 599,235 280,049 535,499 174,883 572,872 397,989 69% Capital Outlay 10,668 84,107 51,928 7,719 - 130,649 130,000 (649) 0% Total: 3,034,811 2,861,106 3,174,855 2,730,530 2,997,668 1,572,471 3,535,660 1,963,189 56% Animal Control - 6210
Personnel Costs $ 69,412 $ 76,473 $ 20,203 $ 1,273 $ - $ - $ - - Services and Supplies 35,267 27,590 112,088 158,362 164,224 54,612 138,100 83,489 60% Cost Allocation 23,899 27,351 36,722 60,080 50,080 17,964 56,035 38,071 68% Capital Outlay -
Total: 128,578 131,414 169,013 219,716 214,304 72,575 194,135 121,560 63% Street Lighting - 6220
Personnel Costs $ - $ - $ 3,811 $ 5,506 $ 5,092 $ 2,984 6,114 3,130 51% Services and Supplies 94,666 83,892 112,862 112,443 113,997 35,653 97,425 61,772 63% Cost Allocation 408 4,400 18,841 59,991 37,540 11,893 43,097 31,204 72% Capital Outlay - -
Total: 95,074 88,292 135,514 177,940 156,630 50,530 146,636 96,106 66% Code Enforcement - 6230
Personnel Costs $ - $ - $ - $ - $ - $ - $ - -
Services and Supplies 34,566 2,694 1,112 - - 3,510 30,000 26,490 88% Cost Allocation - 628 149 578 0 (32) 11,624 11,656
Capital Outlay
Total: 34,566 3,322 1,261 578 - 3,478 41,624 38,146 92% Streets - 6300
Personnel Costs $ 77,609 $ 112,735 $ 115,420 $ 140,279 $ 113,544 $ 51,460 128,171 76,711 60% Services and Supplies 50,903 72,875 64,567 83,083 68,803 23,292 111,900 88,608 79% Cost Allocation 71,019 78,388 93,906 33,932 38,944 15,888 47,387 31,499 66% Capital Outlay - - - 25,063 - - - -
Total: 199,531 263,998 273,893 282,357 221,291 90,640 287,458 196,818 68% Streets - Trees & Landscaping - 6310
Personnel Costs $ - $ - $ - $ - $ - $ - $ - -
Services and Supplies 24,545 35,421 33,798 33,809 43,786 10,128 31,200 21,072 68% Cost Allocation 105 1,489 4,535 17,879 9,076 4,462 13,487 9,025 67% 2025-2026 Budget vs Actuals - Adopted
Departmental Expenditure Account Detail
* Fiscal Year is unaudited
Actual Actual Actual Actual Actual Actual YTD* Adopted Budget Budget $ 12/9/2025 FY 2020-21 FY 2021-22 FY 2022-23 *FY 2023-24 *FY 2024-25 FY 2025-26 FY 25-26 Available %
Available
Capital Outlay - - - - - - -
Total: 24,650 36,910 38,332 51,688 52,862 14,590 44,687 30,097 67% Planning - 6400
Personnel Costs $ 105,897 $ 118,702 $ 51,799 $ 117,602 $ 112,316 $ 42,624 128,099 85,475 67% Services and Supplies 35,397 42,518 61,678 92,104 28,877 48,125 55,841 7,717 14% Cost Allocation 31,174 32,490 33,349 43,484 46,573 22,567 47,058 24,491 52% Capital Outlay - - - - - - - -
Total: 172,468 193,710 146,826 253,191 187,766 113,315 230,998 117,683 51% Building - 6420
Personnel Costs $ 98,561 $ 100,311 $ 42,962 $ 94,653 $ 89,948 $ 34,496 103,585 69,089 67% Services and Supplies 81,854 78,546 65,520 55,122 111,295 38,423 135,450 97,027 72% Cost Allocation 28,464 26,869 27,464 44,938 66,494 14,870 71,693 56,823 79% Capital Outlay - - - - - -
Total: 208,879 205,726 135,946 194,713 267,737 87,789 310,728 222,939 72% Engineering - 6421
Personnel Costs $ 110,323 $ 107,575 $ 42,927 $ 105,191 $ 103,716 $ 38,922 117,451 78,529 67% Services and Supplies 49,182 75,973 88,398 120,126 113,502 54,444 109,425 54,981 50% Cost Allocation 30,463 29,076 27,488 12,413 52,358 26,907 62,287 35,380 57% Capital Outlay - - - - - - - -
Total: 189,968 212,624 158,813 237,730 269,576 120,273 289,163 168,890 58% Parks - 6600
Personnel Costs $ 43,070 $ 40,090 $ 42,275 $ 46,591 $ 31,563 $ 15,634 37,516 21,882 58% Services and Supplies 71,728 78,927 78,755 98,659 83,137 38,868 82,409 43,541 53% Cost Allocation 42,800 33,950 52,522 41,863 33,765 17,923 39,621 21,698 55% Capital Outlay - - - 25,063 - - -
Total: 157,598 152,967 173,553 212,176 148,465 72,426 159,546 87,120 55% Recreation - 6605
Personnel Costs $ 81,880 $ 98,520 $ 90,934 $ 52,081 $ 71,631 $ 25,662 84,080 58,418 69% Services and Supplies 90,911 120,642 159,000 181,063 256,695 94,656 227,800 133,144 58% Cost Allocation 22,043 27,280 71,316 86,055 105,157 30,958 102,289 71,331 70% Capital Outlay - - - - - -
Total: 194,834 246,442 321,250 319,199 433,483 151,276 414,169 262,893 63% Library - 6610
Personnel Costs $ 4,499 $ 4,927 $ 5,064 $ 5,880 $ 5,720 $ 4,218 6,924 2,706 39% Services and Supplies 133,676 35,553 34,536 36,311 35,923 99,919 58,750 (41,169) -70% Cost Allocation 6,402 8,128 12,553 18,430 15,818 3,045 15,728 12,683 81% Capital Outlay - -
Total: 144,577 48,608 52,153 60,621 57,461 107,181 81,402 (25,779) -32% Community Center - 6620
Personnel Costs $ 19,614 $ 24,541 $ 21,895 $ 14,546 $ 12,154 $ 5,344 14,295 8,951 63% 2025-2026 Budget vs Actuals - Adopted
Departmental Expenditure Account Detail
* Fiscal Year is unaudited
Actual Actual Actual Actual Actual Actual YTD* Adopted Budget Budget $ 12/9/2025 FY 2020-21 FY 2021-22 FY 2022-23 *FY 2023-24 *FY 2024-25 FY 2025-26 FY 25-26 Available %
Available
Services and Supplies 176,955 41,894 37,618 81,485 5,649 23,875 32,600 8,725 27% Cost Allocation 9,465 13,660 16,385 19,706 9,124 6,788 12,603 5,815 46% Capital Outlay - - - - - -
Total: 206,034 80,095 75,899 115,737 26,927 36,007 59,498 23,491 39% Transfers Out - 9999
Transfers Out - Net $ - $ 545,802 - $ $ 2,094,896 $ 288,513 $ 222,710 545,802 323,092 59% Total: $ - 545,802 - 2,094,896 288,513 222,710 545,802 323,092 59% Total Appropriations - General Fund $ 4,808,977 $ 4,548,552 $ 5,403,110 $ 6,919,489 $ 5,322,683 $ 2,739,156 $ 6,341,506 $ 3,655,041 58% Total Personnel Costs: $ 3,380,488 $ 3,312,737 $ 3,444,519 $ 3,660,613 $ 3,325,776 $ 1,491,471 $ 4,085,854 $ 2,594,384 63% Total Services and Supplies: 1,989,163 1,792,133 2,431,735 2,560,652 2,691,564 1,366,305 2,641,738 1,275,433 48% Total Cost Allocations: (587,774) (672,008) (1,085,764) (1,470,891) (983,170) (524,670) (1,071,888) (547,218) 51% Total Capital Outlay: 27,100 115,690 66,818 74,219 - 183,341 140,000 9,351 7% Total Transfers Out: - 545,802 - 2,094,896 288,513 222,710 545,802 323,092 59% $ 4,808,977 $ 4,548,552 $ 5,403,110 $ 6,919,489 $ 5,322,683 $ 2,739,156 $ 6,341,506 $ 3,655,041 58% Percentage of Budget Used: 43.2%
Percentage of Budget Available: 57.6%
PUBLIC WORKS - Streets/Lighting/Park/Trees $ 479,608 $ 544,924 $ 621,292 $ 724,161 $ 579,248 $ 229,034 $ 638,327 $ 409,293 64% POLICE $ 3,034,811 $ 2,861,106 $ 3,174,855 $ 2,730,530 $ 2,997,668 $ 1,572,471 $ 3,535,660 $ 1,963,189 56% ANIMAL CONTROL / CODE ENFORCEMENT $ 163,144 $ 134,736 $ 170,274 $ 220,294 $ 214,304 $ 76,053 $ 235,759 $ 159,706 68% PLANNING/ BUILDING / ENGENEERING $ 571,315 $ 612,060 $ 441,585 $ 685,634 $ 725,079 $ 321,377 $ 830,889 $ 509,512 61% RECREATION $ 194,834 $ 246,442 $ 321,250 $ 319,199 $ 433,483 $ 151,276 $ 414,169 $ 262,893 63% COMMUNITY / LIBRARY $ 350,611 $ 128,703 $ 128,052 $ 176,358 $ 84,388 $ 143,188 $ 140,900 $ (2,288) -2% MANAGEMENT $ 14,654 $ 20,581 $ - $ (31,583) $ - $ 23,047 $ - $ 29,645 0% TRANSFERS $ - $ - $ 545,802 $ 2,094,896 $ 288,513 $ 222,710 $ 545,802 $ 323,092 59% TOTAL $ 4,808,977 $ 4,548,552 $ 5,403,110 $ 6,919,489 $ 5,322,683 $ 2,739,156 $ 6,341,506 $ 3,655,041 58% 2025-2026 Budget vs Actuals - Adopted
The City of Escalon
Earnings
At: 11/30/2025 YTD July August September October November December January CETERA Investments $ 238,632 7,407 105,627 50,045 61,272 14,281 LAIF State Fund $ 77,160 - - 77,160 - - -
Oak Valley Bank (OVB) Sweep $ 29,450 9,116 5,366 4,717 5,542 4,710 OVB Fees Saved $ 2,390 560 427 540 413 450
Total Earned Fiscal Year to Date 347,631 17,082 111,419 132,462 67,227 19,441 - - Account Balances
At: 11/30/2025 LAST July August September October November December January CETERA Investments $ 12,061,749 11,830,524 11,936,150 11,986,196 12,047,468 12,061,749 LAIF State Fund $ 7,077,747 7,242,588 7,242,588 7,077,747 7,077,747 7,077,747 OVB Sweep Account $ 1,510,719 1,864,309 1,364,527 1,299,037 1,510,719 1,510,719 OVB Bank Account $ 1,705,670 1,709,192 1,700,000 1,842,866 1,703,828 1,705,670 Last Balance Total 22,355,885 22,646,612 22,243,265 22,205,846 22,339,762 22,355,885 - - Loan Balances
At: 11/30/2025 LAST July August September October November December January Energy & Water Projects Lease $ 4,706,682 4,873,852 4,873,852 4,873,852 4,873,852 4,706,682 WW Revenue Refunding Bonds - 2018 $ 2,224,533 2,372,760 2,372,760 2,372,760 2,224,533 2,224,533 Civic / Comm Center Renovations $ 2,354,578 2,389,331 2,380,661 2,371,972 2,363,284 2,354,578 Vactor Truck Lease Payments $ 415,552 - - - 545,962 415,552 Well 1A Upgrades $ 991,721 - - - - 991,721
CALPERS - UAAL Balance Due $ 6,571,172 $ 6,571,172 $ 6,571,172 $ 6,571,172 $ 6,571,172 $ 5,871,172 Inter Fund - Fund 209 Loans $ 2,724,762 2,724,762 2,724,762 2,724,762 2,724,762 2,724,762 Last Balance Total 19,989,000 18,931,877 18,923,207 18,914,518 19,303,565 19,289,000 - - Loan Payments
At: 11/30/2025 Year To Date July August September October November December January Energy & Water Projects Lease $ 291,453 - - - - 291,453 WW Revenue Refunding Bonds - 2018 $ 187,022 - - - 187,022 - Civic / Comm Center Renovations $ 68,240 13,648 13,648 13,648 13,648 13,648 Vactor Truck Lease Payments $ 146,982 - - 7,937 132,937 6,107 Well 1A Upgrades $ 10,575 - - - - - 10,575
CALPERS - UAAL Payments $ 915,547 $ 565,547 $ - $ - $ - $ 350,000 Inter Fund - Fund 209 Loans $ - - - - - -
Last Balance Total 1,619,818 579,195 13,648 21,585 333,607 661,208 10,575 - Interest Portion of Loan Payments
At: 12/09/2025 Year To Date July August September October November December January Energy & Water Projects Lease $ 124,283 - - - - 124,283 - - WW Revenue Refunding Bonds - 2018 $ 38,795 - - - 38,795 - - - Civic / Comm Center Renovations $ 25,500 5,100 5,100 5,100 5,100 5,100 Vactor Truck Lease Payments $ 4,373 - - - 2,528 1,845
Well 1A Upgrades $ 10,575 - - - - - 10,575
CALPERS - UAAL $ 226,219 $ 226,219 $ - $ - $ - $ -
Inter Fund - Fund 209 Loans $ - - - - - -
Last Balance Total 419,169 231,319 5,100 5,100 46,422 131,228 10,575 - 12/9/2025 Earnings and Loans Summary
City of Escalon
Fiscal Year 2025-26 Adopted Budget
Water Funds Recap
12/9/2025 Cash at 12/09/25
FY 2025-26
Revenues
FY 2025-26
Expenses
Fy 2025-26 YTD
Fund Balance
FY 2025-26
Reserved Cash Balance Debt Balance Vactor Truck Water Meters Bonds Solar 600 Water Operating Fund (Fund 600) $ 892,138 $ 572,004 15,960,288 - $ 1,370,365 - 605 Water Capital Fund (Fund 605) - Surface Water $ 37,471 $ - 2,601,210 1,537,082 $ 2,976,209 - 610 Water Depreciation Reserve Fund (Fund 610) $ 14,754 $ 777,605 1,083,436 55,674 $ 1,174,543 - 615 Water SDWBL 76 Debt Service Fund (Fund 615) $ - $ - - - $ - - 615 Loan paid in full 616 Water SDWBL 84 Debt Service Fund (Fund 616) $ 57,368 $ 58,380 (1,368,375) 170,000 $ 234,743 1,663,607 616 215,504 1,448,103 - - Sub Total Water $ 1,001,731 $ 1,407,989 $ 18,276,558 $ 1,762,756 $ 5,755,860 $ 1,663,607 $ 215,504 $ 1,448,103 $ - $ - * Budget Available includes CIP budget
Sewer Funds Recap
Year to Date
Revenues Expenses Cash Balance Debt Balance Vactor Truck Water Meters Bonds Solar 620 Sewer Industrial Operating Fund (Fund 620) $ 1,063,794 $ 780,285 1,886,722 - $ 1,575,941 - 623 Sewer Industrial Capital Fund (Fund 623) $ 10,934 $ 280,703 774,014 - $ 742,168 - 627 Sewer Industrial Debt Service Fund (Fund 627) $ 72,378 $ 7,819 (313,918) 55,000 $ 132,461 504,825 627 215,504 0 289,321 - Sub Total Sewer Industrial $ 1,147,106 $ 1,068,807 $ 2,346,817 $ 55,000 $ 2,450,571 $ 504,825 $ 215,504 -$ 289,321 $ -$ 630 Sewer Municipal Operating Fund (Fund 630) $ 448,766 $ 425,950 11,543,900 - $ 650,274 - 633 Sewer Municipal Capital Fund (Fund 633) $ 14,977 $ 76,434 1,155,542 - $ 1,084,311 - 635 Sewer Municipal Depreciation Reserve Fund (Fund 635) $ 9,960 $ 8,695 1,414,066 - $ 698,976 - 637 Sewer Municipal Debt Service Fund (Fund 637) $ 35,493 $ 64,083 (2,159,218) 350,000 $ 650,466 3,025,435 637 107,751 0 2,083,439 834,245 Sub Total Sewer Municipal $ 509,196 $ 575,162 $ 11,954,291 $ 350,000 $ 3,084,027 $ 3,025,435 $ 107,751 -$ 2,083,439 $ 834,245$ Total Sewer $ 1,656,302 $ 1,643,969 $ 14,301,108 $ 405,000 $ 5,534,598 $ 3,530,260 $ 323,255 $ - $ 2,372,760 $ 834,245 * Budget Available includes CIP budget
Storm Drain Recap
Year to Date
Revenues Expenses Cash Balance Debt Balance Vactor Truck Water Meters Bonds Solar 640 Stormwater Enterprise Operating Fund (Fund 640) 602 64,376 2,041,854 - $ 47,876 - 0 0 0 0 643 Stormwater Enterprise Capital Fund (Fund 643) 4,296 - 302,708 - $ 302,708 - 0 0 0 0 645 Stormwater Enterprise Depreciation Fund (Fund 645) 597 - 47,108 - $ 47,107 - 0 0 0 0 Sub Total Storm Drain $ 5,495 $ 64,376 $ 2,391,669 $ - $ 397,691 -$ $ - -$ -$ -$ Totals for all Water Enterprise $ 2,663,528 $ 3,116,335 $ 34,969,336 $ 2,167,756 $ 11,688,149 $ 5,193,867 $ 538,759 $ 1,448,103 $ 2,372,760 $ 834,245 2025-26 YTD
Fund Balance
FY 2025-26
Reserved
2025-26 YTD
Fund Balance
FY 2025-26
Reserved
Year to Date
City of Escalon At 12/9/2025
Activity Tracker - Measure P Collections Sales Tax - Measure P Collections Fiscal Year 2024-25 & 2025-2026
%
Fund 100 Tax Collected YTD 740,244 $
Expenses XXXX-0XXX Utilized YTD 421,939 $ 57%
Revenue 3000-1101 Available 318,305 $ 43%
Project None
Year to Date Expenses
100-XXXX-0XXXX $ 421,939
Budget Needs 2025-26
Salaries $ 335,000 Anticipated Income for 2025-2026 Funds Expensed - Utilized UAAL Paydown Plan $ 350,000 $ 980,000 $ 421,939
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 $ 19,063 $ 369,227 -$ January February March April May June
-$ $ - $ - -$ -$ -$ $ 421,939
Encumbered Funds - Fiscal Year to Date
Fiscal Year 2025-2026 $ 150,710
Total Fiscal Year
100-3000-1101 Current Fiscal Year Activity
~ Part of Budget Surplus 24-25
Revenue Source:
$740,244
$421,939
$318,305
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
Tax Collected YTD Utilized YTD Available
Celinda Bickner | Finance Director Desk: 209-691-7424 MEASURE P
City of Escalon At 12/9/2025
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 -
B Salaries & Salary Increases
Q1 - July - September - $ 30,700
Q2 - October - December $ 38,290 $ 24,710 Future
Q3 - January - March $ 63,000 Future
Q4 - April - June $ 63,000 Future
C UAAL Paydown - 350,000
D Economic Development - - -
E Equipment & Maintenance Items - - -
Total $ - $ 421,939 $ 150,710
Total Expenses & Encumbered - - >
Budget Surplus FY 24-25 Collection FY 2025-2026
Encumbered ~ Obligated
$ 572,649.00
Celinda Bickner | Finance Director Desk: 209-691-7424 MEASURE P
City of Escalon At 12/9/2025
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 10/27/2025 RCPT 00275988 MEASURE P AUGUST 2025 $74,679
11/24/2025 RCPT 00277822 MEASURE P TAX 3RD QTR $264,264 Grand Total $740,244
Expenses by Account Fiscal Year 2025-2026
FUND Special
ACCOUNT
NUMBER ACCOUNT NAME
TOTAL
EXPENSES
100 Salaries Measure P 6030-0118 CORP YARD MP PAYROLL $3,503 6100-0118 LEGISLATIVE MP PAYROLL $602
6110-0118 MGMT.& SUPPORT MP PAYROLL $3,379
6200-0118 POLICE MP PAYROLL $59,394
6220-0118 STREET LIGHTING MP PAYROL $70
6300-0118 STREETS MP PAYROLL $982
6400-0118 PLANNING MP PAYROLL $1,049
6420-0118 BUILDING REG. MP PAYROLL $1,109
6421-0118 ENGINEERING MP PAYROLL $714
6600-0118 PARKS MP PAYROLL $310
6605-0118 RECREATION MP PAYROLL $628
6610-0118 LIBRARY MP SALARIES $95
6620-0118 COMM CENTER MP PAYROLL $103
Salaries Measure P Total $71,939
UAAL 1550-1100 PRE PAID UAAL - LONG TERM $350,000
UAAL Total $350,000
Grand Total $421,939
Celinda Bickner | Finance Director Desk: 209-691-7424 MEASURE P
City Of Escalon Cash on Hand
Districts - FY 2025-2026 220 $ (6,576) •Sunrise Terrace LLMD NO 96-1 ~ Fund 220 Actuals as of - 12/09/25 221 $ (53,344) •Belleterra Estates LLMD NO 01-1 ~ Fund 221 222 $ (14,527) •Westwood Country LLMD NO 02-01 ~ Fund 222 223 $ •Estates LLMD NO 06-1 ~ Fund 223 (1,827)
224 $ •Estates BAD (Benefit Assessment District) NO 06-1 ~ Fund 224 17,782 Totals $ (58,493)
FY 2026
Revenues - All Accounts
Revenues FUND
ACCOUNT NAME
223
Estates
224
Estates BAD Grand Total
LLD-REVENUE UMP-INVEST.EA (10) (234) (244)
Grand Total (10) (234) (244)
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 960 9,820 6,500 2,680 19,960 LLD-EXPENDITURE Street Lights 1,193 875 1,450 575 4,092 LLD-EXPENDITURE Tree Maint 32,838 4,421 37,260
LLD-EXPENDITURE ELECTRICI (16) 277 30 305 596
LLD-EXPENDITURE PRO.SERV. 1,653 1,751 1,805 1,557 1,557 8,324 LLD-EXPENDITURE SPEC.DEPT 30 1,968 1,849 30 30 3,907
LLD-EXPENDITURE UTIL-WATE 1,536 15,835 6,947 1,558 25,877 Grand Total 5,355 63,366 23,003 6,400 1,892 100,015
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 9,820 9,820 LANDSCAPE MAINTENANCE 960 6,500 7,460
THE ESTATES LANDSCAPING 2,680 2,680
LLD-EXPENDITURE C.S. PARK Total $ 960 $ 9,820 $ 6,500 $ 2,680 $ 19,960 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 875 1,450 575 2,900 PACIFIC GAS AND ELECTRIC 876 876 REVERSE VOIDED CHECK (297) (297) STREET LIGHTS 614 614 LLD-EXPENDITURE C.S.-ST.L Total $ 1,193 $ 875 $ 1,450 $ 575 $ 4,092 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
TREE SERVICE- FARINELLI 29,500 29,500
SWANSON WAY TREE REMOVAL 900 900
LLD-EXPENDITURE C.S.-TREE Total $ 32,838 $ 4,421 $ 37,260 LLD-EXPENDITURE ELECTRICI ELECTRICITY 21 16 37 MODESTO IRRIGATION DISTRICT 277 305 582 PACIFIC GAS AND ELECTRIC (26) 34 7 REVERSE VOIDED CHECK (11) (19) (30) LLD-EXPENDITURE ELECTRICI Total $ (16) $ 277 $ 30 $ 305 $ 596 LLD-EXPENDITURE PRO.SERV. ANNUAL MAINTENANCE REPORT 354 453 506 259 259 1,830 STREET SWEEPING SERVICES 904 904 904 904 904 4,519 PROFESSIONAL SERVICES JUL 2025 395 395 395 395 395 1,975 LLD-EXPENDITURE PRO.SERV. Total $ 1,653 $ 1,751 $ 1,805 $ 1,557 $ 1,557 $ 8,324 LLD-EXPENDITURE SPEC.DEPT (1YD) CART-AWAY 221 221
(2) REBAR 17 17
IRRIGATION REPAIR 764 375 1,139
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 CAP PVC/PVC CAP/PLUG SCH 14 14 CONCRETE/POUR/FINISH 500 500 CMNT PVC/COUPLING/RISER/PIPE 158 158 LLD-EXPENDITURE SPEC.DEPT Total $ 30 $ 1,968 $ 1,849 $ 30 $ 30 $ 3,907 LLD-EXPENDITURE UTIL-WATE CITY WATER 1,536 15,835 6,947 1,558 25,877 LLD-EXPENDITURE UTIL-WATE Total $ 1,536 $ 15,835 $ 6,947 $ 1,558 $ 25,877 Grand Total 5,355 63,366 23,003 6,400 1,892 100,015
Districts - Expense Summary Fiscal Year 2025 - 2026 1 of 1
City of Escalon
Special Funding and Budget Surplus Report
Fiscal Year 2025-26 as of: 12/9/2025
Funding Source Summary
FUND ACCT ACCT NAME ORIGINAL BALANCE EXPENDED CURRENT BALANCE ENCUMBERED 100 2200-0010 SURPLUS BUDGET REVENUES 275,515.85 (183,341.44) 92,174.41 - 2200-0040 POOL TERMINATION FUNDS 300,000.00 - 300,000.00 (75,000.00) 2200-0051 LIBRARY FUNDS 2024-25 304,427.00 (302,601.59) 1,825.41 (4,534.50) 2222-0022 REIGAN EST DONATION FY 24-25 199,821.92 - 199,821.92 - 1,079,764.77 (485,943.03) 593,821.74 (79,534.50)
$ 514,287.24
Surplus Budget Funds
Equipment & Maintenance Items
13 Computers - Office & Police $ 14,113.35
Server Replacement - Office $ 38,579.32
Fire Panel Upgrade - Engineering Costs $ 12,000.00
Fire Panel Upgrade - Equipment Costs $ 40,000.00
Fire Panel Upgrade - Installation Costs $ 32,100.00
Rims Server Replacement PD $ 40,181.77
Police Server Room AC Repairs $ 6,367.00
Encumbered - Future Purchases $ -
Pool Termination Funds
Expected Future Demolition Costs $ - $ 75,000.00
Library Repairs Funds
Funds Expected to be exhausted by December 2025 $ 4,534.50 Project Expenses for Library Repairs to date $ 302,601.59 Reigan Estate Donation Funds
Specific Use for Recreation Related Projects $ - $ -
Totals $ 485,943.03 $ 79,534.50
New Funds Balance $ 593,821.74 $ 514,287.24
Special Use Funds Balance less Encumbrances
Fiscal Year 2025-2026 12/9/2025
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CABERNET CT
CHELESTINA LN
SANCHEZ
CHARDONNAY CT
COLOMBARD CT
GRENACHE
WY
EDGETOWN ST PROSPECT ST
DEBORAH
CT
MELISSA
WY
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 - November 2025
CITY OF ESCALON
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ITEM NO. 7G
COUNCIL AGENDA ITEM
FOR DECEMBER 15, 2025
Prepared By: Michele Bates, Deputy City Clerk
Date: December 9, 2025
Subject: Building Permits Issued for November 2025
Attached is the November 2025 Building Permits Summary, which outlines the types of permits issued within the City and provides year-to-date totals for each fee category.
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COUNCIL AGENDA ITEM
FOR DECEMBER 15, 2025
Prepared By: Matt Morgan, Chief Water System Operator
Date: December 5, 2025
Subject: Water Department – November 2025
Production Total: 22,281637 gal.
Historic November Production Totals: 2017-26,125,882 2018-32,756,981 2019 35,014,703 2020-31,266,958 2021-22,022,671 2022- 23,202,601 2023-29,088,035 2024-27,094,190 Chlorine Used: 282.88 lbs.
Depth to Water: Average 86.67 ft.
Well Pump Summary: Well 3A: Online
Well 9: Stand-By
Well 10: Stand-By
Monthly Well Run Times: Well 1- Boosters – 0.0 hrs.
Well 3A – 698.1 hrs.
Well 9 – 1.4 hrs.
Well 10 – 4.7 hrs.
Laboratory Testing: All sources along with ten locations in the distribution system were tested and found to be absent of bacteria. Throughout the system chlorine levels were found to be satisfactory at 0.724 ppm.
Customer Service: 5- Door hangers (service sign up-2 disconnection notices -1 returned checks2) ( flooding -3 meter leaks reported -1) System Repairs: 2- water service leaks were repaired
Water Conservation: A 17.76 % decrease in total usage was seen this month versus our November 2024 totals. Per capita usage for November was 91.97 gal/person/day using the SWRCB Residential Gallons Per Capita Day (R-GCPD) formula.
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ATTACHMENT 1
Resolution XX-XX
1 RESOLUTION NO. XX-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON
AUTHORIZING THE CITY MANAGER TO EXECUTE A PROFESSIONAL
SERVICES AGREEMENT WITH SCI CONSULTING GROUP FOR ASSESSMENT
DISTRICT ENGINEERING AND ADMINISTRATIVE SERVICES IN AN AMOUNT
NOT TO EXCEED SEVENTY-FOUR THOUSAND TWO HUNDRED SEVENTY DOLLARS ($74,270)
WHEREAS, the City of Escalon administers four Landscape and Lighting Districts and one Benefit Assessment District, which provide funding for landscaping, lighting, and related maintenance services; and
WHEREAS, in the interest of fiscal responsibility and transparency, the City issued a Request for Proposals (RFP) in August 2025 to evaluate market pricing and secure competitive services; and
WHEREAS, three (3) proposals were received and reviewed by staff, and the evaluation committee, interviews were conducted, references were checked, and SCI Consulting Group was identified as the most qualified firm based on experience, responsiveness, and cost competitiveness; and
WHEREAS, staff has prepared a Professional Services Agreement with SCI Consulting Group to provide Assessment District Engineering and Administrative Services for an initial one‑year term, with the option to extend for two additional one‑year periods, at the City’s discretion, with a full contract term not to exceed Seventy-Four Thousand Two Hundred Seventy Dollars ($74,270.00)
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Escalon, as follows:
Section 1. The Professional Services Agreement between the City of Escalon and SCI Consulting Group, a copy of which is attached hereto as Exhibit A and incorporated herein by reference, is hereby approved.
Section 2. The City Manager is hereby authorized and directed to execute the Agreement on behalf of the City in substantially the form attached hereto as Exhibit A, subject to such technical, clarifying, or conforming changes as may be approved by the City Attorney.
PASSED, APPROVED AND ADOPTED this 20th day of January, 2026 by the City Council of the City of Escalon, by the following vote:
AYES: Councilmembers, Engle, Strohman, Kay, Mayor Pro Tem Walker, Mayor Haskin, NOES: None
ABSENT: None
ABSTAIN: None
ATTACHMENT 1
Resolution XX-XX
2 __________________________________
ANDREW HAGAN, Mayor
ATTEST:
_____________________________
MICHELE BATES, Deputy City Clerk
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ITEM NO. 10
COUNCIL AGENDA ITEM
FOR DECEMBER 15, 2025
Prepared By: Jaylen French, City Manager
Date: December 4, 2025
Subject: Agenda Item Request to Consider Notifying the Escalon Business Community that Gold Has Been Classified a Tier I Asset
Recommendation:
Consider Agenda Item Request from Mayor Hagan, supported by Councilmember Kay, to notify the Escalon business community that gold has been classified as a Tier I Asset.
Strategic Plan Priority:
This item is not directly applicable to a Strategic Priority of the adopted Escalon 2025-2026 Strategic Plan.
Background Information:
Mayor Hagan submitted an Agenda Item Request Form on October 27, 2025 with support from Councilmember Kay “Send out an update to our businesses to let them know Gold is now a Tier 1 Asset.”
This item will introduce the topic and seek full council direction. If directed by the Council to move forward, City staff would likely draft a letter on City letterhead intended for the businesses in Escalon notifying them that the U. S. Banking system has classified Gold as a Tier 1, high-quality liquid asset (HQLA) under the Basel III banking regulations.
This means that U.S. banks can count physical gold at 100% of its market value toward their core capital reserves. Prior to July 1, 2025, Gold was classified as a Tier 3 asset and marked down by 50%. This is a significant shift in how regulators perceive gold, and is recognition that: gold is money. Per the Agenda Item Request, this is important to ensure the community is able to avoid any potential downsides of or control of digital currencies.
Fiscal Impact:
There is no direct fiscal impact associated with preparing and mailing a letter to Escalon businesses outside of staff time and postage.
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