Escalon City Council
February 17, 2026

AGENDA

CITY COUNCIL OF THE CITY OF ESCALON
MEETING OF FEBRUARY 17, 2026
City Council Chambers, 2060 McHenry Avenue - 7:00 P.M.

Beginning Resolution No. 07-26
Beginning Ordinance No. 602
Beginning Minute Order No. 09-26
The following alternatives are available to members of the public to observe these meetings: As a courtesy to the public, and technology permitting, the public may also choose to observe and participate remotely as set forth below. Please be advised and warned that, in the event of a disruption, disturbance, or disconnection of remote access (via phone or GoTo Meeting) for any reason, such remote access may be suspended or eliminated, without notice. Therefore, remote participants are encouraged to attend in person (rather than via phone or Goto Meeting) to ensure they have every opportunity to participate in the meeting. Remote access is only provided as a courtesy to the public, but the City does not guarantee against any interruption, disturbance, disruption, or cessation of such remote access to the meeting. The City Council meeting will still proceed as agendized in the event of such disconnection or disturbance.

WATCH
Live stream of the City Council meetings at
https://www.youtube.com/results?search_query=city+of+escalon Live stream of the City Council meetings via your computer, tablet, or smartphone at:
https://global.gotomeeting.com/join/323691381
(Please note, you may be required to download the app to view the meeting) You can also dial in using your phone
United States + 1 (408) 650-3123
One Touch tel:+14086503123,,323691381#
Access Code: 323-691-381
In compliance with the Americans with Disabilities Act (ADA), if you need special assistance to participate in this meeting, please contact the City Clerk, 209-691-7400 or email [email protected]. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 35.102-

35.104 ADA Title II)
CALL TO ORDER Mayor Andrew Hagan
PLEDGE OF ALLEGIANCE Mayor Andrew Hagan
ROLL CALL Mayor Andrew Hagan
Mayor Pro Tem Malinda Walker
Councilmember Jeremy Engle
Councilmember Shawn Strohman
Councilmember Jeff Kay

PRESENTATIONS

1. Check Presentation - Oak Valley Community Bank Support of the City of Escalon 2026 Economic Development Incentive Program

2. Municipal Budget 101 Presentation (City Staff)

CONSENT CALENDAR

3. Approve the Minutes of the Regular City Council Meeting on February 2, 2026

4. Approve the Register of Demands – February 11, 2026 in the Amount of $228,805.53

5. Approve Update to the Master Fee Schedule for the Fireworks Stand Application, License, and Deposit Fees, and Adjust Fees for the 2026 Year per Local Consumer Price Index

6. Adopt Resolution No. xx-26 Accepting an Irrevocable Offer of Dedication for Road and Public Utility Easements on a Portion of Real Property Commonly Known as 1230 Brennan Road (APN 225-020-450-000), and Authorize the City Manager to Execute said Offer, and Consent to Recordation in the Official Records, County of San Joaquin

7. Approve 2026 Gilton Solid Waste Management Summary Rate Increase These items are considered routine in nature and are acted upon by a single action unless requested by an individual Council Member or member of the public for special consideration.

STAFF COMMUNICATIONS & UPDATES

8. January Updates
a. Treasurer’s Report
b. Police Department Report
c. Animal Control Report
d. Recreation Report
e. Development Services Report
f. Public Works Report
g. Building Department
h. Water Department Report
i. Waste Water Treatment Plant Report
j. City Manager’s Report (Verbal)

MATTERS PRESENTED FROM THE AUDIENCE
The public may address the City Council on any item that is on the Agenda at the time the item is called. The public may also address the City Council on any item not on the Agenda that is within the subject matter of the City of Escalon. Each speaker is limited to a maximum of five (5) minutes. Unused time may not be yielded to another speaker. You may state your name and address for the record; however, it is not required. Due to state law, action will not be taken on an item that is not on the Agenda and except for brief responses, the Council is prohibited from discussing any item not on the agenda. If it requires action, it will be referred to staff and/or placed on a future Agenda. The determination of whether an item is within the subject matter of the City is a discretionary decision made by the Mayor.

PUBLIC HEARINGS

ADMINISTRATIVE MATTERS

9. Consider Proposed Escalon Community Center Action Plan

10. Agenda Item Request to Consider Renaming Dinosaur Park to Danny Fox Park

11. Agenda Item Request to Consider Resolution Opposing Any Proposed Vehicle Mile Tax as Advanced in AB 1421 (Wilson) - Road Usage Charge Technical Advisory Committee

COUNCIL COMMUNICATIONS

CLOSED SESSION

ADJOURNMENT
LEVINE ACT PUBLIC PARTY/APPLICANT DISCLOSURE OBLIGATIONS:

Applicants, parties, and their agents who have made campaign contributions totaling more than $250 (aggregated) to a Councilmember over the past 12 months, must publicly disclose that fact for the official record of that agenda item. Disclosures must include the amount of the campaign contribution aggregated, and the name(s) of the campaign contributor(s) and Councilmember(s). The disclosure may be made either in writing to the City Clerk prior to the agenda item consideration, or by verbal disclosure at the time of the agenda item consideration.

The foregoing statements do not constitute legal advice, nor a recitation of all legal requirements and obligations of parties/applicants and their agents. Parties and agents are urged to consult with their own legal counsel regarding the requirements of the law.

SB 343 NOTICE
In accordance with California Government Code Section 54957.5, any writing or document that is a public record, relates to an open session agenda item and is distributed less than 72 hours prior to a regular meeting will be made available for public inspection in the office of the City Clerk at City Hall during normal business hours at 2060 McHenry Avenue. If, however, the document or writing is not distributed until the regular meeting to which it relates, then the document or writing will be made available to the public at the location of the meeting, as listed on this Agenda.

DECLARATION OF POSTING
I, Michele Bates, Deputy City Clerk, certify under penalty of perjury, under the State of California, that the Escalon City Council Agenda for the Meeting of Tuesday, February 17, 2026 was posted 72 hours prior to the meeting in accordance with the Ralph M. Brown Act, in the area designated below on Thursday, February 12, 2026.

Escalon City Hall
2060 McHenry Avenue
City of Escalon Website
www.cityofescalon.org
Escalon CA 95320

Dated: Thursday, February 12, 2026
Michele Bates, Deputy City Clerk

ITEM 1

MUNICIPAL BUDGET 101
FEBRUARY 17, 2026
ITEM 2

Why have a
Budget?
While not specifically mandated, state law requires elements and results of a city budget.

Escalon Municipal Code 2.08.060 D - Budget
“To prepare and submit the proposed budget and salary plan to the city council and, after their approval, administer the budget and salary plan;” Escalon Municipal Code 2.08.060 G - Financial Reports
“To keep the city council at all times fully advised as to the financial condition and needs of the city;”
To monitor and report meaningful financial data based on budget expectations versus actual outcomes.

The budget tells taxpayers how much revenues are expected and outlines how the city will spend those funds.

Historical Trend Report:

Recoding what was spent in a category over several years shows what will most likely be needed in future years. This historical information is invaluable when calculating what a service actually costs the city.

A Window into the Future:

If you can predict revenues and anticipate expenses, a city can make policy to pay down debt, decreasing expenses in future years or plan to make equipment purchases to provide city services. Zero-based budgeting and careful planning can make it possible to attain future financial goals.

What is City Budgeting?
City budgeting is the process by which municipal governments plan, allocate, and manage public funds. This basic financial strategy is a roadmap to outline priorities—ensuring core resources are given to critical services and infrastructural necessities.

A Tool to Measure Outcomes:

Revenues drive what can be spent in a fiscal year. The budget helps measure and analyze what was spent versus what was expected to be spent.

What is a Budget

What is a Fiscal Year
A fiscal year is like a Calendar Year
The City uses a 12 month “Fiscal Year” that begins on
July 1 and ends June 30.

Q1 – July, August, September
Fiscal year begins
Q2 – October, November, December
Budget Midyear discussions and reporting
Q3 – January, February, March
Third quarter reports drive the next budget cycle
Q4 – April, May, June
Proposed budget cycle begins for next fiscal year
A new budget is created, shared, and eventually
approved

Elements of a Budget
Revenue Sources:

The type and amount of revenues collected determine how much a city can spend in a fiscal year.

Expenses:

Money spent on areas like safety, infrastructure, salaries, and debts.

Reserves:

Funding set aside for unexpected expenses, economic downturns, and changes in expected revenues.

A well-designed city budget has:

Transparency: Citizens can easily understand how funds are being collected and allocated.

Accountability: Elected officials are held responsible for financial decisions that affect the stability of the city.

Adaptability: Budgets are flexible enough to respond to economic changes and unforeseen expenses.

Fund Types:

General Fund – Enterprise Funds – Special Use Funds

Why Separate
General and
Enterprise
Funds?
Fund accounting segregates activities into several different fund numbers
The City uses “Fund Accounting” and as a result we can report on activity for a variety of special fund combinations.

The General Fund
• This fund is like the corporate headquarters of city.

Items like liability insurance, over head, and management costs are reported along with core services like Police and Public Works. $ Revenues can be used for any general fund activity.

Enterprise Funds
• These funds are like the branch locations of a corporate office.

Enterprise funds report specific city services like Water, Sewer, Storm, and Transit activities separately.
$ Revenues are tied to their specific fund and use.

Where Does General Fund Money Come From?
% Of
Current YTD
(%) Of
Prior Year
2025- 2026
Current YTD
2024-2025
Collections Revenue Type
Property Tax $2,461,809 $932,126 +38% +29%
Sales Tax $1,030,198 $1,468,581 +143% +45%
Misc Tax & Franchise Fees $510,143 $270,281 +53% +8%
Licenses & Permits $208,915 $116,541 +56% +4%
Investment Income $97,593 $156,206 +160% +5%
Service Charges $91,984 $126,924 +138% +4%
Other Revenues $922,050 $162,289 +18% +5%

Where Does General Fund Money Go?
% Of
Current YTD
(%) Of
Prior Year
2025- 2026
Expense YTD
2024-2025
Expenses Expense Type
Personnel Costs $3,325,776 $2,233,056 67% 61%
Services & Supplies / Other $2,691,564 $1,719,185 64% 39% Public Works $579,248 $337,053 58% 9%
Police $2,997,668 $2,168,730 72% 59%
Animal & Code Enforcement $214,304 $116,643 54% 3%
Planning / Building / Engineering $725,079 $453,853 63% 12% Recreation Services $433,483 $227,106 52% 6%
Community Center / Library $84,388 $94,356 112% 3%
Transfers / Loan Payments $288,513 $250,006 87% 8%

Why Use a
Balanced
Budget?
Match Expected
Revenues to
Expected Expenses
Provide clear
Financial Progress
Tracking
Achieve Multi-Year
Strategic Plan
Goals
Meet Unexpected
Market Changes
Find and Track
Improvement year
over year
Provide Services to
Residents
Financial strength allows flexibility and
the ability to seize opportunities when
they become available.

Having a balanced budget and clear
plan for future goals can provide a city
with the reserves to weather economic
challenges.

BUDGET TIMELINE
 April, Closing data used for rough budget
estimates
 Public Meeting to share proposed draft
 Equipment Needs Requests
 Staffing Needs Requests
 May, update report with all input
 May, Council’s first review of budget
 June, revised budget available at open
meeting
 June, Council approve for use in July
APRIL Public Meeting
Budget Forum – Open Meeting
MAY Council Review
Adjustments Made
JUNE Revise and Report
Council Review
ADOPTED Council Approved

What is the Goal for the 2027 Budget
Capitalize on past
Budget wins for
financial stability
and growth
01 Maintenance and
Replacements of
vehicles and
equipment
02 Prioritize Income
Increases and
Cost Reductions
03 Codify Procedures
for long-term
Financial Stability
04 Fill Vacant
Positions where
they are needed
most
05 - 2024 Reset Budget, cut over $500K
- 2025 Right-Sized Budget, funding for debt paydown
- 2026 Cut Core Costs gained Measure P Tax Collections
- Ongoing, Increase investment income year over year
Continue to provide Transparent and
Timely Financial Information for the City
Council and Residents of Escalon

Strategies
for Growth
Increase Investment Earnings
Continue to evaluate best investment options
– Move LAIF dollars to Sweep Account
– Continually evaluate market strategies
Lower Core Business Costs
Analyze all spending, making cuts as applicable
- Weigh need versus cost benefits
- Pay Down Loans to save Interest expense
- Seek most efficient products and partnerships
- Right Size Organization

Thank you
Celinda Bickner, Finance Director | HR Administrator
[email protected]

ITEM NO. 3

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Michele Bates, Deputy City Clerk
Date: February 4, 2026
Subject: Review and Approve the Minutes
Recommendation:

Approve the Minutes from the Regular City Council Meeting of February 2, 2026.

MINUTES

CITY COUNCIL OF THE CITY OF ESCALON
MEETING OF FEBRUARY 2, 2026
City Council Chambers, 2060 McHenry Avenue -7:00 P.M.

Beginning Resolution No. 01-26
Beginning Ordinance No. 601
Beginning Minute Order No. 07-26
PRESENT: Mayor Andrew Hagan
Mayor Pro Tem Malinda Walker
Councilmember Jeremy Engle
Councilmember Shawn Strohman
Councilmember Jeff Kay
STAFF PRESENT: Jaylen French, City Manager (CM)
Celinda Bickner, Finance Director/HR Administrator (FDHRA) Juston Collins, Public Works Superintendent (PWS)
Robert Hardgraves, Chief of Police
Trevin Barber, Development and Community Services Manager (DCSM) Frank Splendorio, Legal Counsel
Michele Bates, Deputy City Clerk

PRESENTATIONS

1. Recognition of Teegan Russell, Kaiden Russell, Landon Russell, Paitynn Russell, Brooklyn Karp, Karson Brown, Nolan Brown, Liam Lombardi and Anna Baker as January 2026 Citizens of the Month
The Escalon City Council recognized the individuals as January 2026 Citizens of the Month. Then, each councilmember took a moment to praise the children and Ms. Baker for their compassion and community spirit through their efforts to help a family in need.

CONSENT CALENDAR

2. Approve the Minutes of the Regular City Council Meeting on January 20, 2026

3. Approve the Register of Demands – January 26, 2026 in the Amount of $649,631.14

4. Waive the Second Reading of and Adopt Ordinance No. XXX Adding Article XI, Sections 13.04.450-13.04.490 “Additives to Public Water Supply” to Chapter 14.05 Water Service System of Title 13 “Public Services” of the Escalon Municipal Code Relating to the Addition of Fluoride and Other Additives to the City’s Public Water System

5. Approve Clarification of Recreation Program In-District rate Eligibility

6. Authorize Extension of the School Resource Officer Agreement with the Escalon Unified School District

7. Consider Approving a Second Amendment to the Agreement for Landscape Maintenance Services Between the City of Escalon and Swift Lawn and Garden

8. Consider Award of the Roosevelt Water Valve Replacement Project to Rolfe Construction Company, Inc. in an Amount Not to Exceed $35,140.00, Including Contingency Authority Councilmember Strohman requested to pull Item 5.

MOTION – it was m/s by STROHMAN/KAY to Approve Consent Calendar Items 1-4 and 6-8 as Presented. Motion carried 5-0. MINUTE ORDER 07-26
Councilmember Strohman sought clarification on the proposed revision to the in-district rate eligibility, especially as it pertains to homeschooled children.

CM French explained that the policy was designed to be consistent with Council’s direction and minimize the need for interpretation of various unique circumstances.

Councilmember Strohman also confirmed that the City had successfully registered the family who raised the issue for baseball/softball.

MOTION – it was m/s KAY/ENGLE to Approve Item No. 5 as presented. Motion carried 5-0.

MINUTE ORDER 08-26.

STAFF COMMUNICATIONS

9. Measure P Advisory Committee Recommendation Update
FDHRA Bickner presented an update on the City’s investment funds and the interest earned from those investments.

CM French indicated that this presentation was provided to address a recommendation from the Measure P Advisory Committee to invest enterprise fund dollars to help reduce the rate burden on residents and noting that over 90% of the City’s total dollars are currently invested, including all of the Enterprise Funds.

Mayor Pro Tem Walker inquired about the status of investment accounts prior to the implementation of the new investment strategy. FDHRA Bickner outlined the City’s prior three (3) years of investment gains, which were significantly lower than the following two years.

Chief Hardgraves informed the Council that based on a request due to the construction on Main Street, EPD had been working speed enforcement on Coley Avenue.

PWS Collins updated Council on the First Street lighting effort, indicating that coordination was ongoing with PG&E; the alley request from the prior meeting, indicating that staff spoke with one resident to trim shrubs to improve visibility and spoke with other residents about speeding and use of the alley. He also provided an update on the Main Street Park project, which remains on schedule. Then shared that the updated batting cages at Hogan Park will be ready in time for the upcoming baseball and softball season.

CM French informed Council that the City has been approved for a $1.1 million Community Project Funding (CPF) grant through Representative Josh Harder’s office to support the surface water project.

Public Comment Opened at 7:46 p.m.

None
Public Comment Closed at 7:46 p.m.

MATTERS PRESENTED BY THE AUDIENCE
None

PUBLIC HEARING

ADMINISTRATIVE MATTERS

10. Agenda Request to Discuss Rental Policy and Rental Fees for the Escalon Community Center CM French provided the staff report. Councilmember Strohman expressed his intent for the item, suggesting that current rental rates may discourage various residents from using the Community Center, and that lowering the fees could increase facility usage by local individuals and community organizations, particularly on weekends.

Mayor Hagan expressed uncertainty that lowering the rental price would significantly increase the number of reservations. Councilmember Kay asked if the City tracks inquiries compared to completed rentals, to which CM French responded that the City was not currently tracking such incidents, noting that most would not initiate the process and then back out, but are familiar with the rates and would not initiate.

Councilmember Engle stated that most similar venues carry significant rates and noted that fewer local organizations currently exist which may explain a lack of usage. He indicated that the City’s pricing is reasonable and suggested reaching out to event organizers to determine whether cost is a barrier.

Mayor Pro Tem Walker encouraged community members who are considering using the community center to not let the cost be a deterrent, and to bring rate reduction requests to the Council for individual consideration. She then stated that the current rates are comparable to other communities.

Councilmember Strohman stated that a community center should be used for community events and sought ways to increase its use.

The Council provided general consensus for staff to develop ideas to increase use, which could include polling the community on its use, rates, improved marketing, and researching other uses and bring back options for Council consideration.

Public Comment Opened at 8:15 p.m.

Resident Cody Fowler noted that the high school typically holds its prom outside City limits and wondered if this was an opportunity for use.

Resident Sherry Hill inquired whether waiving or reducing fees for fundraising events supporting local families in need could be considered.

Public Comment Closed at 8:17 p.m.

COUNCIL COMMUNICATIONS
Councilmember Kay had no comments.

Councilmember Strohman thanked the children and Anna Baker for supporting the family affected by a house fire. He then requested consensus to discuss and consider a Resolution, with notification to State representatives, proposing Assembly Bill 1421, regarding a proposed vehicle mileage tax, which the Council supported.

Councilmember Engle shared that the Escalon Lions Club will host a student speaker contest on the subject “Youth Mental Health”. He then asked for Council input on the City’s attendance at the SJCOG One Voice Summit in Washington, D.C., in May. Mayor Hagan expressed support as long as it benefits the community and fits within the budget, leading to discussion on budget, potential projects, and alternate attendance.

Mayor Pro Tem Walker and Mayor Hagan both acknowledged and thanked the children and Anna Baker for their community service. Mayor Hagan sought Council support to direct staff to contact De Ruosi Nut regarding about a potential partnership to develop parking for their business and the City’s recreation program.

CLOSED SESSION
None

ADJOURNMENT
There being no further business, Mayor Hagan adjourned the meeting at approximately 8:33 p.m.

Respectfully Submitted,
____________________________
Michele Bates, Deputy City Clerk

ITEM NO.

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Courtney Richmond, Accounting Technician
Date: February 11, 2026
Subject: Approval of Register of Demands February 11, 2026, for $228,805.53 Recommendation:

Approval of the Register of Demands for the amount of $228,805.53 for the period beginning January 27, 2026, and ending on February 09, 2026, pursuant to the Fiscal Year 2025-26 Budget adopted on 6/16/2025.

Attachments
Attached is the check register report for the period indicated above, in which items were paid in conformity with City policies and procedures from available funds.

2/11/2026 7:22 AM A/P HISTORY CHECK REPORT PAGE: 1
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 1/27/2026 THRU 2/09/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT MOD03 MODESTO IRRIGATION DISTRICT
I-202602065638 MODESTO IRRIGATION DISTRICT D 2/09/2026 8,988.13 001351 8,988.13 ESC09 ESCALON LITTLE LEAGUE
I-202601275614 10U/BASEBALL/SOFTBALL REG. R 1/27/2026 7,663.00 083592 7,663.00 AME03 AMERICAN PAVEMENT SYSTEMS,INC.

I-6684RET PAVEMENT RESTORATION PROJ R 2/09/2026 23,427.36 083593 23,427.36 ANI01 ANIMAL DAMAGE MANAGEMENT INC
I-10232C BI-MONTHLY PEST CONTROL R 2/09/2026 450.00 083594 450.00 AUT01 AUTREYS SWEEPING LLC
I-48853 STREET SWEEPING SERVICES R 2/09/2026 1,807.69 083595 I-48864 STREET SWEEPING SERVICES R 2/09/2026 1,807.69 083595 3,615.38 BAD01 BADGER METER INC
I-80225664 MONTHLY BEACON SERVICES R 2/09/2026 1,729.65 083596 1,729.65 GRO02 GROVER LANDSCAPE SERVICES INC
I-0346385 BELLATERRA LANDSCAPING R 2/09/2026 2,455.00 083597 I-0346386 THE ESTATES LANDSCAPING R 2/09/2026 670.00 083597 3,125.00 HOW01 HOWK SYSTEMS INC
I-0326305-IN PUMP RE-BUILD R 2/09/2026 7,500.00 083598 7,500.00 IND03 INDUSTRIAL SERVICE & SUPPLY IN
I-037457 1 PALLET OF CHLORINE TABS R 2/09/2026 6,650.33 083599 6,650.33 MCC03 MCCROMETER INC
I-626569 RECALIB. 12' FLOW METER R 2/09/2026 3,092.92 083600 3,092.92 NAG00 NAGEL LANDSCAPING INC
I-52994 LANDSCAPE MAINTENANCE R 2/09/2026 915.00 083601 915.00 OAK02 CITY OF OAKDALE
I-38 SHELTER SERVICES R 2/09/2026 13,160.95 083602 13,160.95 OLY01 DENCZEK, DAN
I-5784 LANDSCAPE/TREE PRUNNING R 2/09/2026 1,340.00 083603 1,340.00 QUA10 QUALITY SERVICE INC
I-38551 WWTP OPERATIONS R 2/09/2026 21,795.00 083604 21,795.00

2/11/2026 7:22 AM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 1/27/2026 THRU 2/09/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT RBC01 CORE & MAIN LP
I-Y391131 MCHENRY-PUMP & VALVE R 2/09/2026 9,317.51 083605 9,317.51 STO01 STONE CREEK ENVIRONMENTAL CONS
I-02747 FY 25/26 OVTA TRASH ASSES R 2/09/2026 57.00 083606 57.00 SWI01 SWIFT, ROBERT
I-4231 LANDSCAPE MAINTENANCE R 2/09/2026 5,617.36 083607 I-4232 LANDSCAPE MAINTENANCE R 2/09/2026 2,790.00 083607 8,407.36 THO01 THOMAS AND ASSOCIATES
I-35149 LA MESA SEWER EQUIPMENT R 2/09/2026 34,539.34 083608 34,539.34 TYL01 TYLER TECHNOLOGIES
I-025-540505 UTILITY ONLINE/WEBSITE R 2/09/2026 130.00 083609 130.00 1 LIONS CLUB INTERNATION
I-202602055623 RFND R 2/09/2026 500.00 083610 500.00
1 OROZCO, CARLOS JUAN
I-202602055636 DMG DEP R 2/09/2026 900.00 083611 900.00 ATT01 AT&T ONENET SERVICE
I-2181095824 MONTHLY USAGE CHARGE R 2/09/2026 0.30 083612 0.30 AUT03 AUTOMATION DIRECT,INC.

I-18905542 (4) LED BULB R 2/09/2026 143.55 083613 143.55 AYE01 AYERA TECHNOLOGIES, INC
I-752916 LIBRARY INTERNET SERVICE R 2/09/2026 49.00 083614 49.00 BAS02 BASS JR., DANIEL
I-202602045619 BASKETBALL REFEREE 1/31/26 R 2/09/2026 49.50 083615 I-202602055630 BASKETBALL REFEREE 1/24/26 R 2/09/2026 33.00 083615 82.50 BIC02 BICSEC SECURITY INC
I-237318 MONTHLY MONITORING R 2/09/2026 40.00 083616 40.00 CAL52 CALACT
I-2026-220 2026 MEMBERSHIP RENEWAL R 2/09/2026 880.00 083617 880.00 CAL56 CALIFORNIA BUILDING STANDARDS
I-202602065641 GREEN BUILDING FEES OCT-DEC 25 R 2/09/2026 81.90 083618 81.90

2/11/2026 7:22 AM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 1/27/2026 THRU 2/09/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT CAL61 CALIFORNIA BUILT-IN SYSTEMS, I
I-27086 ANNUAL COMMERCIAL MONITORING R 2/09/2026 660.00 083619 I-27087 ANNUAL COMMERCIAL MONITORING R 2/09/2026 660.00 083619 I-27088 ANNUAL COMMERCIAL MONITORING R 2/09/2026 660.00 083619 1,980.00 CIN01 CINTAS CORP
I-5314480713 FIRST AID SUPPLIES R 2/09/2026 128.78 083620 128.78 COO02 COOK, CURTIS
I-202602095644 (1) POST HOLE DIGGER/14" AUGER R 2/09/2026 800.00 083621 800.00 DEP01 DEPARTMENT OF TRANSPORTATION
I-SL260490 SIGNAL MAINTENANCE OCT-DEC 25 R 2/09/2026 2,813.20 083622 2,813.20 DEP02 DEPARTMENT OF CONSERVATION
I-202602045616 SIMP FEES OCT-DEC 2025 R 2/09/2026 116.90 083623 116.90 DEP03 DEPARTMENT OF JUSTICE
I-014526 (1) BLOOD ALC ANALYSIS R 2/09/2026 35.00 083624 35.00 DIG02 DIGIULIO, SHELBY
I-202602055637 WRKS COMP/WAGE REPLACEMENT R 2/09/2026 2,773.52 083625 2,773.52 DIV04 DIVISION OF THE STATE ARCHITEC
I-202602065642 SB1186 JUL-SEP 2025 R 2/09/2026 17.60 083626 I-202602065643 SB1186 OCT-DEC 2025 R 2/09/2026 121.60 083626 139.20 ESC08 ESCALON FEED & SUPPLY
I-180314 (20) GYPSUM R 2/09/2026 195.75 083627 195.75
ESC09 ESCALON LITTLE LEAGUE
I-202602045622 12U/BASEBALL/SOFTBALL REG. R 2/09/2026 1,800.00 083628 1,800.00 ESC21 209 MULTIMEDIA CORP
I-411439 LEGAL AD #26-016 PH NOTICE R 2/09/2026 103.00 083629 103.00 ESC37 ESCALON FIRE DISTRICT
I-202602065639 FIRE FACILITY FEES JULY-DEC 25 R 2/09/2026 4,371.36 083630 4,371.36 FAR01 FARMER'S BLACKSMITH & WELDING
I-760703 (3) ANGLE BRACKETS R 2/09/2026 31.68 083631 31.68 FGL01 FRUIT GROWERS LABORATORY INC
I-630192A INDUSTRIAL/WASTEWATER TESTING R 2/09/2026 1,633.00 083632 I-630639A DRINKING WATER TESTING R 2/09/2026 104.00 083632 I-630882A DRINKING WATER TESTING R 2/09/2026 234.00 083632 1,971.00

2/11/2026 7:22 AM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 1/27/2026 THRU 2/09/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT FRE09 FRESNO OXYGEN & WELDING SUPPLY
I-0091736773 CO2 RENTALS R 2/09/2026 154.87 083633 154.87 FRE15 FRESNO CITY COLLEGE
I-202602055635 TRAINING/REGISTRATION-GUNTER R 2/09/2026 84.00 083634 84.00 JON01 JONES, CONNOR
I-202602045618 BASKETBALL REFEREE 1/31/26 R 2/09/2026 33.00 083635 I-202602055624 BASKETBALL REFEREE 1/24/26 R 2/09/2026 33.00 083635 66.00 JOR01 JORGENSEN AND SONS, INC
I-6231758 ANNUAL FIRE EXT MAINT-CH R 2/09/2026 37.88 083636 I-6231761 ANNUAL FIRE EXT MAINT.PRK SHOP R 2/09/2026 46.88 083636 I-6231867 ANNUAL FIRE EXT MAINT.-LIBRARY R 2/09/2026 64.78 083636 I-6232409 ANNUAL FIRE EXT MAINT-CORPYARD R 2/09/2026 262.78 083636 I-6232410 ANNUAL FIRE EXT MAINT-SHELTER R 2/09/2026 65.78 083636 I-6232411 ANNUAL FIRE EXT MAINT-WWTP R 2/09/2026 37.78 083636 I-6232412 ANNUAL FIRE EXT MAINT-PW R 2/09/2026 46.78 083636 I-6232418 ANNUAL FIRE EXT MAINT-COMM CTR R 2/09/2026 460.87 083636 I-6233020 ANNUAL FIRE EXT MAINT.-PD R 2/09/2026 825.60 083636 1,849.13 LIN01 LINDE INC
I-54660709 LIQUID OXYGEN R 2/09/2026 4,945.74 083637 4,945.74 LOG01 GOTO COMMUNICATIONS, INC
I-IN7104923324 MONTHLY TELEPHONE R 2/09/2026 720.70 083638 720.70 LOU03 LOURENCO, MICHAEL
I-202602055629 BASKETBALL REFEREE 1/24/26 R 2/09/2026 33.00 083639 I-202602055634 BASKETBALL REFEREE 1/31/26 R 2/09/2026 132.00 083639 165.00 LSC02 LSC TRANSPORTATION CONSULTANTS
I-82652 SRTP-CONSULTANT R 2/09/2026 6,045.00 083640 6,045.00 MAR03 MARTINEZ, DONOVAN
I-202602055626 BASKETBALL REFEREE 1/24/26 R 2/09/2026 33.00 083641 I-202602055633 BASKETBALL REFEREE 1/31/26 R 2/09/2026 33.00 083641 66.00 MCD01 MCDOWELL & DAVIS TOWING INC.

I-015058 SMOG INSPECTION- MORGAN R 2/09/2026 35.00 083642 35.00 MIS02 MISSION LINEN SUPPLY
I-525408833 RUG/TOWEL/UNIFORM-PW R 2/09/2026 248.27 083643 I-525451471 RUG/TOWEL/UNIFORM-PW R 2/09/2026 93.90 083643 342.17

2/11/2026 7:22 AM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 1/27/2026 THRU 2/09/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT OAK08 BLEVINS, RONALD
I-48718 (6)AMER 3600/(6)RE-KEY/PADLOCK R 2/09/2026 595.00 083644 595.00 PAC06 PACE SUPPLY CORP.

I-0611091875 (2) REGISTERS R 2/09/2026 89.60 083645
I-0611114613 (3) JUPER HARNESS R 2/09/2026 107.88 083645 197.48 PIT02 PITNEY BOWES GLOBAL FINANCIAL
I-3107638354 POSTAGE MACHINE RENTAL R 2/09/2026 572.40 083646 572.40 PL01 P & L CONCRETE PRODUCTS
I-7013930 (.75YD) CARTAWAY R 2/09/2026 184.12 083647
I-7014022 (9.3 GAL) PROPANE R 2/09/2026 48.05 083647 232.17 QUI03 QUILL CORPORATION
I-47452285 DESK MAT/SECURITY PEN/CALENDAR R 2/09/2026 52.37 083648 I-47529802 (1) CASE OF COPY PAPER R 2/09/2026 43.49 083648 I-47622825 (3) CASES OF COPY PAPER R 2/09/2026 130.47 083648 I-47642291 (1) CASE-SALMON PAPER/AGENDAS R 2/09/2026 96.07 083648 322.40 RAY01 RAYS RADIO SHOP INC
I-21858 RENTAL ON TOWER JAN-MAR 2026 R 2/09/2026 300.00 083649 300.00 RBC01 CORE & MAIN LP
I-Y399227 (2) GASKET R 2/09/2026 21.31 083650
I-Y425643 RISER/BOLT SET & KIT R 2/09/2026 378.44 083650 399.75 RUD01 RUDD, DELVEKIO
I-7-2526 JAN BASKETBALL REF/TRAINING R 2/09/2026 3,830.00 083651 3,830.00 RUS03 RUSH, MARY ANN
I-202602045621 BASKETBALL REFEREE 1/31/26 R 2/09/2026 33.00 083652 I-202602055632 BASKETBALL REFEREE 1/24/26 R 2/09/2026 132.00 083652 165.00 SAN01 SAN JOAQUIN CO AUDITOR-CONTROL
I-202602065640 COUNTY FACILITY FEES JUL-DEC25 R 2/09/2026 16,103.88 083653 16,103.88 SAN08 COUNTY OF SAN JOAQUIN
I-ISD-0000015695 DATA PROC SERVICE DEC 2025 R 2/09/2026 128.46 083654 128.46 SAN12 SAN JOAQUIN VALLEY AIR POLLUTI
I-N173406 ANNUAL PERMIT-3320 MCHENRY AVE R 2/09/2026 155.00 083655 155.00

2/11/2026 7:22 AM A/P HISTORY CHECK REPORT PAGE: 6
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 1/27/2026 THRU 2/09/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT SHR01 STERICYCLE INC
I-8013385797 PD & CH SHREDDING 1/26/26 R 2/09/2026 193.37 083656 193.37 SSJ01 SOUTH SAN JOAQUIN GROUNDWATER
I-ESCALON 2025Q4 SSJGSA EXPENSES 10/1-12/31/25 R 2/09/2026 5,228.33 083657 5,228.33 STA01 STAPLES BUSINESS CREDIT
I-7008529651 TONER/ELECTRIC STAPLER/SHARPIE R 2/09/2026 418.70 083658 418.70 STR01 STRAND ACE HARDWARE INC.

I-684129 KNOT CUP BRUSH/ PB CATALYST R 2/09/2026 46.50 083659 I-684143 (2) ACE SLIMPLUG R 2/09/2026 39.13 083659
I-684145 ANTI-SEIZE/PB BLASTER R 2/09/2026 79.50 083659 I-684199 WHT CAULK/SILICONE SEALANT R 2/09/2026 18.03 083659 I-684207 LRG STORAGE BOX R 2/09/2026 15.21 083659
I-684210 CAB SCREW R 2/09/2026 15.21 083659
I-684394 PIPE INSULATION/PIPE WRAP R 2/09/2026 40.20 083659 I-684396 (9) FASTENERS R 2/09/2026 5.80 083659
I-684596 (2) UNIVERSAL BATTERY R 2/09/2026 57.62 083659 I-684601 THREAD SEAL TAPE/ELBOW/BAIT R 2/09/2026 48.23 083659 I-684662 TAPE/SPARK PLUG/BLACK PENS R 2/09/2026 22.13 083659 I-684665 CHAINSAW SCRENCH/CHAIN R 2/09/2026 39.13 083659 I-684792 TOILET PLUNGER R 2/09/2026 18.48 083659 445.17 THO04 THOMSON REUTERS
I-853142633 SOFTWARE SUBSCRIPTION CHARGES R 2/09/2026 218.23 083660 218.23 TON01 TONY FRAGA BUILDING SERVICE, I
I-1084 JAN (1) EVENT/RESTROOMS R 2/09/2026 519.10 083661 I-197 MONTHLY JANITORIAL SERV JAN 26 R 2/09/2026 2,827.70 083661 I-260 ADDTL CLEANING JAN 2026 R 2/09/2026 312.00 083661 3,658.80 TRA03 TANSPORTEK LOGISTICS INC.

I-19996 SHIPPING CONTAINER MOVED R 2/09/2026 400.00 083662 400.00 TRI04 TRIMBLE, JAYCI
I-202602055627 BASKETBALL REFEREE 1/24/26 R 2/09/2026 33.00 083663 33.00 TYL01 TYLER TECHNOLOGIES
I-025-540671 SERVER MIGRATION SERVICES R 2/09/2026 1,000.00 083664 1,000.00 UBE01 UBER
I-12-2025-0000011 UBER TRANSPORTATION PROGRAM R 2/09/2026 13.73 083665 I-12-2025-0000012 UBER TRANSPORTATION PROGRAM R 2/09/2026 225.71 083665 I-12-2026-0000001 UBER TRANSPORTATION PROGRAM R 2/09/2026 314.40 083665 553.84

2/11/2026 7:22 AM A/P HISTORY CHECK REPORT PAGE: 7
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 1/27/2026 THRU 2/09/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT ULI01 ULINE
I-46446587 (2) LEATHER CHAIRS R 2/09/2026 673.70 083666 673.70 VAL11 VALLEY PACIFIC PETROLEUM SERVI
I-CL 26-952284 FUEL R 2/09/2026 1,213.93 083667 1,213.93 VEL02 VELASCO, ARIANNA
I-202602045620 BASKETBALL REFEREE 1/31/26 R 2/09/2026 49.50 083668 I-202602055631 BASKETBALL REFEREE 1/24/26 R 2/09/2026 49.50 083668 99.00 XER02 XEROX CORPORATION
I-025059158 COPIER LEASE-PW JAN 2026 R 2/09/2026 138.28 083669 I-025059159 COPIER LEASE-CDD JAN 2026 R 2/09/2026 565.47 083669 I-025059160 COPIER LEASE-CH/REC JAN 2026 R 2/09/2026 322.46 083669 I-025059161 COPIER LEASE-PD JAN 2026 R 2/09/2026 327.53 083669 1,353.74 * * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT REGULAR CHECKS: 78 219,817.40 0.00 219,817.40
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 1 8,988.13 0.00 8,988.13
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: 79 228,805.53 0.00 228,805.53 BANK: OPOOL TOTALS: 79 228,805.53 0.00 228,805.53
REPORT TOTALS: 79 228,805.53 0.00 228,805.53

ITEM NO. 5

CITY COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Trevin W. Barber, Development and Community Services Manager Date: February 2, 2026
Subject: Approve Update to the Master Fee Schedule for the Fireworks Stand Application, License, and Deposit Fees, and Adjust Fees for the 2026 Year per Local Consumer Price Index
Recommendation:

Approve update to the City’s Master Fee Schedule to include Fireworks Stand Application and License Fees, including refundable deposits and required cost-recovery components, which are currently administered but not listed in the Master Fee Schedule and adjust with CPI.

Background
Per Escalon Municipal Code Section 5.28.030, .040, and .050, the City administers an annual Fireworks Stand Program that allows eligible nonprofit organizations to apply for a temporary permit to operate one of four firework stands during the approved sales period. The program is governed by the City’s fireworks ordinance, which establishes application requirements, insurance and inspection standards, and a lottery process when the number of applicants exceeds the number of available permits.

The application window runs from March 1 through March 31 each year. During this period, eligible nonprofit organizations submit a complete application packet, including required documentation and the application fee. If more applications are received than number of stands available, two business days after the close of the application window, the City conducts a public lottery to select the organizations authorized to operate fireworks stands. Organizations not selected through the lottery receive a refund of their application fee, consistent with ordinance requirements. Selected organizations must then pay the license fee, provide insurance documentation, post a refundable compliance deposit, and pass all required inspections before receiving final authorization to operate.

Although the City has consistently collected an application fee, a license fee, and a refundable compliance deposit, these amounts have never been incorporated into the Master Fee Schedule.

Instead, they have been administered through the application packet. Incorporating these fees into the Master Fee Schedule is necessary to ensure transparency, consistency with State law, and alignment with the City’s adopted fee update process and ensures they are in place prior to the opening of the 2026 application process and April lottery.

California Government Code Sections 65104, 65909.5, and 66014 authorize cities to establish and adjust fees to recover the reasonable cost of providing services and administering regulatory programs. Including the Fireworks Stand Program fees in the Master Fee Schedule ensures that the City’s administrative and inspection costs are fully recovered and that the fees can be updated annually through the standard CPI-based fee adjustment process.

Discussion:

The Fireworks Stand Program includes three fee components:

1. Application Fee – submitted by all applicants during the March 1–31 application window.

2. License Fee – paid only by organizations selected through the lottery.

3. Refundable Compliance Deposit – returned after the stand passes all inspections and meets cleanup and operational requirements.

These fees support the City’s cost to administer the program, including application processing, the lottery, site inspections, compliance monitoring, and coordination with public safety agencies. The fees are grounded in the City’s fireworks ordinance, including amendments adopted in 2012 that established the current application timeline, lottery procedures, and refundability provisions.

To maintain consistency with the City’s annual fee update practices, staff also reviewed the Fireworks Stand Program fees and applied the same Consumer Price Index (CPI) factor of 2.02 percent used in the most recent citywide fee adjustment. Therefore, the current application fee of $137 is proposed to increase to $140, the license fee of $150 is proposed to increase to $153, and the refundable compliance deposit of $250 is proposed to increase to $255.  Application Fee
o Current: $137
o Increase: $137 x 1.0202 = $139.77
o New fee: $140
 License Fee
o Current: $150
o Increase: $150 x 1.0202 = $153.03
o New fee: $153
 Compliance Deposit
o Current: $250
o Increase: $250 x 1.0202 = $255.05
o New fee: $255
The amendment adds a new section titled “Fireworks Stand” to the City’s Master Fee Schedule. A redline version of the Master Fee Schedule reflecting these changes is attached hereto.

Fiscal Impact:

The proposed Fee updates for the Fireworks Stand ensure full cost recovery for staff time and are aimed to reduce General Fund subsidy and support the City’s long-term financial sustainability.

Attachments:

1. City of Escalon Master Fee Schedule FY 25-26 (redline).

CULTURE AND LEISURE FEES
Comments FY 24/25 Fee FY 25/26 Fee Charge Basis Yearly Change Community Services Center Rental
1 Local Non-Profit (Council Approved List)
a) Fri, Sat, Sun $425 $425 per event
b) Mon-Thu $225 $225 per event
c) Half-Day Set-Up; 2-9pm prior day $150 $150 per event 2 Residents within City Limits & 95320
a) Fri, Sat, Sun $850 $850 per event
b) Mon-Thu $450 $450 per event
c) Half-Day Set-Up; 2-9pm prior day $150 $150 per event 3 All Other Non-Resident Users
a) Fri, Sat, Sun $1,550 $1,550 per event
b) Mon-Thu $800 $800 per event
c) Half-Day Set-Up; 2-9pm prior day $150 $150 per event 4 For-Profit Users - Residents 95320
a) Fri, Sat, Sun $1,850 $1,850 per event
b) Mon-Thu $950 $950 per event
c) Half-Day Set-Up; 2-9pm prior day $150 $150 per event 5 Clean-up Fees
a) Main Room $225 $225 per event
b) Senior Room $100 $100 per event
c) Events with Seafood or Deep Fryer $100 $100 per event 6 Other Fees / Deposits
a) Stage Set-Up $125 $125 per event
b) Table/Chairs Wipe off and Take down $95 $95 per event c) Security $40 $40 per hour
d) Deposit $500 $500 per event
Recreation
7 Aquatics/Pool Reservation w/ Lifeguards Closed
8 Aquatics/Pool Deposit Closed
9 Aquatics/Public Swimming Closed
10 Aquatics/Swimming Lessons Closed
11 Baseball/Softball
a) Adult
i) Spring - 10 Games $450 $525 per player X 15 $5 Per Player ii) Summer - 10 Games $450 $525 per player X 15 $5 Per Player b) Youth
i) T-Ball (5-6) $55 $60 per player, per season $5 Per Player ii) Rookie (7-8) $65 $70 per player, per season $5 Per Player iii) Minor (9-10) $75 $85 per player, per season $5 Per Player iv) Major (11-12) $80 $85 per player, per season $5 Per Player v) Seniors (13-15) $80 $85 per player, per season $5 Per Player b) Out of District Fee (in addition to standard fee) $10 $120 per player, per season varies c) Team Sponsor on Uniform $200 $200 per season
12 Basketball
a) Youth
a)Tots (Pre-K) / Jr Rookie Age 4-5 $40 $70 per player, per season $5 Per Player b) K-1st / Rookie $45 $70 per player, per season $5 Per Player c) Under 10 $70 per player, per season $5 Per Player
d) Under 12 $70 per player, per season $5 Per Player
e) Under 14 $70 per player, per season $5 Per Player
b) Out of District Fee (in addition to standard fee) $10 $29 per player, per season varies c) Team Sponsor on Uniform $75 $75 per season
13 Soccer
a) Youth
i) Tots (3-4) $45 $45 per player, per season $5 Per Player ii) Squirts (5-6) $50 $50 per player, per season $5 Per Player iii) Pee Wee (7-8) $81 $81 per player, per season $5 Per Player iv) Minors (9-10) $81 $81 per player, per season $5 Per Player v) Majors/Seniors (11-14) $81 $81 per player, per season $5 Per Player b) Out of District Fee (in addition to standard fee) $10 $80 per player, per season varies c) Team Sponsor on Uniform $150 $150 per season
14 Flag Football $70
a) Youth - Under 6 $70 per player, per season $5 Per Player b) Youth - Under 8 $70 per player, per season $5 Per Player c) Youth - Under 10 $70 per player, per season $5 Per Player d) Youth - Under 12 $70 per player, per season $5 Per Player e) Youth - Under 14 $70 per player, per season $5 Per Player Out of District Fee (in addition to standard fee) $104 per player, per season varies Recreation Other Applicable Fees
15 Late Registration $20 $20 per request
16 Participant-Initiated Refund $10 $10 per request
Rental and Use of Field
17 Rental and Use of Field
Activity Description

CULTURE AND LEISURE FEES
Activity Description Comments FY 24/25 Fee FY 25/26 Fee Charge Basis Yearly Change a) In-District Non-Profit Users $35 $35 3-hour rental per field b) In-District Users $70 $70 3-hour rental per field
c) Outside District Non-Profit Users $90 $90 3-hour rental per field d) Outside District Users $90 $90 3-hour rental per field 18 Rental and Use of Field for Tournament by:
a) In-District Users $150 $150 per field, per day
b) Outside District Users $200 $200 per field, per day
19 Fee for Use of Ball Field Lights:
a) Field A $32 $32 per hour
b) Field B $22 $22 per hour
20 Snack Bar Rental
a) Snack Bar Rental Snack Bar at Hogan Field $40 $40 per day b) Rental During City of Escalon Sponsored Events $40 $40 per day 21 Deposit $100 $100 per rental
22 Hogan Park BBQ Area Reservation [a]
a) Residents within City Limits & 95320
a) Less than 50 People $55 $55 per reservation
b) More than 50 People $110 $110 per reservation
b) All Other Renters
a) Less than 50 People $110 $110 per reservation
b) More than 50 People $165 $165 per reservation
23 Bounce House Permit $25 $25 per permit
24 Fireworks Stand
a) Application Fee $137 $140 per stand
b) License Fee $150 $153 per stand
c) Refundable Compliance Deposit $250 $255 per stand
* Out-of-district fee applies for participants residing outside of Escalon School District. [a] Groups of more than 100 people may require a special event permit.

CITY OF ESCALON FEES 2025-2026 2 of 2 2/9/2026

82108.00239\44457982.1
ITEM NO. 6

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Diana Trejo, Associate Planner
Date: February 4, 2026
Subject: Consider Adopting Resolution No. XX-26 to Accept an Irrevocable Offer of Dedication for Road and Public Utility Easements on a Portion of Real Property Commonly Known as 1230 Brennan Road (APN 225-020-450-000) and Authorize the City Manager to Execute said Offer, and Consent to Recordation in the Official Records, County of San Joaquin
Recommendation:

Adopt Resolution No. XX-26 consenting to an Irrevocable Offer of Dedication for road and public utility easement on a portion of real property commonly known as 1230 Brennan Road (APN 225-020- 450-000) and authorize the City Manager to execute said Offer, and consent to recordation in the Official Records, County of San Joaquin.

Strategic Plan Priority:

This item is not directly applicable to a Strategic Priority of the adopted Escalon 2025-2026 Strategic Plan.

Background:

On March 12, 2024, the Escalon Planning Commission approved the Site and Architecture Review and Environmental Analysis for the construction of the Weldway Steel Fabrication facility at 1230 Brennan Road within the Liberty Business Park Specific Plan area.

As part of the project’s civil improvement plans, the applicant was required to:
“Show relocated Brennan Road Right-of-Way required for ultimate roadway buildout. Submit documents for Right-of-Way dedication to the City of Escalon for review and approval.” In compliance with this condition, the property owner, Brennan Road LLC, DBA Weldway Steel Fabrication, submitted an Irrevocable Offer of Dedication (IOD) granting the City of Escalon a portion of the property fronting Brennan Road for future roadway widening and public utility easement consistent with the City’s ultimate roadway buildout standards.

82108.00239\44457982.1
Discussion:

The dedication area represents the necessary right-of-way to accommodate the future widening and improvement of Brennan Road adjacent to the project frontage including a public utility easement. The IOD was reviewed by the City Engineer and found to be consistent with the project’s approved plans, the Liberty Business Park Specific Plan, and the City’s Engineering Standards.

Under California Government Code Section 7050 and Escalon Municipal Code provisions, the City Council must formally accept the IOD before the document can be recorded. Formal acceptance ensures that the City may, at a future date, open and improve the dedicated area for public use when warranted by development and capital improvement programming.

Subsequently, the IOD will be formally rejected by the City meaning that the property will be maintained by the current property owner until such time as the City moves forward with the roadway widening project. Until then, by this action, the City retains the right to rescind such rejection and accept the IOD via resolution of the City Council at a future time.

Upon Council approval, the City Clerk will execute and record the IOD with the San Joaquin County Recorder’s Office.

Environmental Review:

Acceptance and recordation of this IOD is a ministerial action that is not subject to the California Environmental Quality Act (CEQA) pursuant to Section 15268(b)(1) of the CEQA Guidelines.

Fiscal Impact:

There is no fiscal impact associated with the acceptance or recordation of the Irrevocable Offer of Dedication. Future costs related to improvement or maintenance of the right-of-way will be programmed through the City’s Capital Improvement Program as development in the area proceeds.

Attachments

1. Resolution Accepting Irrevocable Offer of Dedication – 1230 Brennan Road

2. Irrevocable Offer of Dedication with Exhibits A & B – Legal Description and Plat Map

ITEM NO. 7

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Celinda Bickner, Finance Director | HR Administrator Date: February 17, 2026
Subject: Approve 2026 Gilton Solid Waste Management Summary Rate Increase Recommendation:

Accept the Gilton Monthly Refuse Rates for calendar year 2026 as prepared and distributed by Gilton Solid Waste Management.

Strategic Plan Priority:

This item is not directly applicable to a Strategic Priority of the adopted Escalon 2025-2026 Strategic Plan.

Changes in the rates which are charged by our third-party vendors are highlighted for transparency and to promote a well-informed public. Third party cost increases are typically allowed by contract and follow the Consumer Price Index for all Urban Consumers (CPI-U) as compiled for the San Francisco, Oakland, hayward areas by the US Bureau of Labor Statistics. The inflation adjustment percentages are accepted as a fair rate of increase for many areas of US commerce.

Background and Discussion:

Rates for garbage services are increased yearly by the service provider based on the local CPI. These increased costs are then passed along to Escalon rate payers on their bi-monthly bill.

Attachments

1. 2026 Gilton Solid Waste Management Summary Rate Increase Report

Basic Cart Service 2022 2023 2024 2025 2026
60 Gallon - MSW Cart Rate $ 16.29 $ 16.70 $ 17.12 $ 17.55 $ 17.78 90 Gallon - MSW Cart Rate $ 20.00 $ 20.50 $ 21.01 $ 21.54 $ 21.82 90 Gallon - Organics (Green Wastes & Paper Products) $ 14.30 $ 14.66 $ 15.03 $ 15.41 $ 15.60 Additonal Cart (Any Type) $ 9.45 $ 9.69 $ 9.93 $ 10.18 $ 10.31 Senior or
Disabled 2022 2023 2024 2025 2026
60 Gallon - MSW Cart Rate ** $ 13.29 $ 13.70 $ 14.12 $ 14.55 $ 14.78 90 Gallon - Organics (Green Wastes & Paper Products) $ 14.30 $ 14.66 $ 15.03 $ 15.41 $ 15.60 Additonal Cart (Any Type) $ 9.45 $ 9.69 $ 9.93 $ 10.18 $ 10.31 *1.3% CPI increase plus Extraordinary Cost Increases due to State Mandate SB 1383 ** Standard Rate - Less $3.00
Senior Rate for the 90 Gallon can will no longer be offered.

These fees include:

1. Company provided automated cart for the weekly collection of MSW

2. Company provided automated cart for the weekly collection of Organic Wastes

3. CRT voucher program - Two (2) CRTs per customer per year

4. Curbside collection of bulky items - Two (2) appointments per customer per year

5. Curbside collection of E-Waste - Four (4) appointments per customer per year

6. Compost Procurement

7. Contamination Monitoring, Route Reviews & Waste Audits

8. Outreach & Education
City of Escalon
Monthly Refuse Service Rates
Automated Carts
Proposed Effective each January billing statement
RATES
RATES
01-01-26 Gilton Rates.xls

ITEM NO. 8A

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2025
Prepared By: Celinda Bickner, Finance Director
Date: February 10, 2026
Subject: January 2026 – Treasurer’s Report and Monthly Summary Report Recommendation:

Accept the Treasurer’s Report and Monthly Summary Reports for the month ending January 31, 2026.

Background and Discussion:

The Treasurer’s Report ties the cash activity recorded in the City’s financial system to the City’s banking and investment institutions by detailing the cash balances in each accounting fund. There were no material reconciling items, and sufficient funds were available to meet the needs of the City.

The Monthly Summary Reports for the General Fund shows the Adopted Budget for Fiscal Year 25-26 alongside the Year to Date (YTD) expenses for the period. Three years of historical actuals for revenues and expenses are provided for context.

Strategic Plan Priority:

This item is consistent with the Escalon Strategic Plan Priority #2, Fiscal Stability, in that it proposes to bring clarity and transparency to city financial reporting.

Attachments

1. Treasurer’s Report

2. Monthly Summary Report

FY 25-26
BEGINNING CASH BALANCE $ 20,784,422.13
Total Receipts - Deposits $3,275,856
Total Disbursements - Withdrawls ($962,510)
ENDING CASH BALANCE 23,097,768.06
-

DEPOSITORIES - INVESTMENTS
Oak Valley Community Bank (cash in checking) $ 1,700,000 Oak Valley Community Bank (Investment Sweep) 4,102,163
Interest Earned Yet Unapplied -
State Treasurer - LAIF Investments 5,066,498
CETERA Investments 12,229,107
TOTAL DEPOSITORIES $23,097,768.06
FUND CASH BALANCES BY FUND AMOUNT $
100 GENERAL FUND OPERATING 3,564,041
201 IN-LIEU OF LOW INCOME HOUSING 77,870
202 PLANNING-DEVELOPER IMPACT FEES 13,741
203 LIBRARY -DEVELOPER IMPACT FEES 1,427
204 PARK - DEVELOPER IMPACT FEES 175,779
205 RECREATION-DEVELOPER IMPACT FEES 169,440
206 PUBLIC WORKS - DEVELOPER IMPACT FEES 21,500
207 TRANSPORTATION MITIGATION -DEVELOPER IMPACT FEES 1,781,776 208 POLICE - DEVELOPER IMPACT FEES 104,884
209 CITY HALL - DEVELOPER IMPACT FEES 13,849
220 LLD Sunrise District -3,462
221 LLD Bellaterra Estates -11,694
222 LLD Westwood 11,643
223 LMD The Estates 4,458
224 BAD The Estates 20,840
GENERAL FUND $3,564,041
DEVELOPMENT FUNDS $2,360,265
LIGHTING/LANDSCAPE DISTRICT FUNDS $21,785
242 CDBG-HUD 2,953
252 COPS GRANTS-SLESF & CLEEP 305,532
SPECIAL POLICE FUND $305,532 $2,953
270 TRANSPORTATION 1,273,229
271 RTIF 224,132
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.

JANUARY 2026 - UNAUDITED

MONTHLY TREASURER'S REPORT

CITY OF ESCALON

BANK RECONCILLIATION
FUND CASH BALANCES BY FUND AMOUNT $
281 TRAFFIC CONGESTION 100,097
282 TRAFFIC SAFETY 92,864
290 MEASURE K 2,406,546
322 GAS TAX 2103, 2106, 2107, 2107.5, 2105 -1,037,298
TRANSPORTATION FUNDS OTHER $4,096,869
GAS TAX FUND -$1,037,298
504 DEBT SERVICE - CIVIC/COMM. CTR -
505 DEBT SERVICE - ENERGY LEASE -
600 WATER - OPERATING 1,443,211
605 WATER - CAPITAL 3,126,435
610 DEPRECIATION RESERVE - WATER 1,728,547
615 DEBT SERVICE - WATER SDWBL 76 -
616 DEBT SERVICE - WATER SDWBL 84 232,448
619 TRUST - UTILITY DEPOSIT 35,105
TOTAL ENTERPRISE WATER FUNDS $6,565,746
620 SEWER INDUSTRIAL- OPERATING 1,760,980
623 SEWER INDUSTRIAL- CAPITAL 750,106
627 SEWER INDUSTRIAL- DEBT SERVICE BOND 162,917
TOTAL ENTERPRISE SEWER INDUSTRIAL FUNDS $2,674,002
630 SEWER MUNICIPAL- OPERATING 730,589
633 SEWER MUNICIPAL- CAPITAL 1,103,938
635 SEWER MUNICIPAL- DEPRECIATION RESERVE 693,221
637 SEWER MUNICIPAL- DEBT SERVICE BOND 654,554
TOTAL ENTERPRISE SEWER MUNICIPAL FUNDS $3,182,301
640 STORM WATER - OPERATING 115,329
643 STORM DRAIN - CAPITAL 307,383
645 STORM DRAIN - DEPRECIATION RESERVE 47,630
TOTAL ENTERPRISE STORM FUNDS $470,342
660 TRANSIT FUND 503,122
TOTAL ENTERPRISE TRANSIT FUNDS $503,122
TOTAL CASH BALANCE - ALL FUNDS $22,709,661.17
DEPOSITS IN TRANSIT (2,247)
UNCASHED CHECKS - Current 385,088
UNCASHED CHECKS - 30 Days + 4,137
PAYMENTS IN TRANSIT 1,129
(1)
TOTAL CASH BALANCE BY FUND WITH BANK ADJUSTMENTS $23,097,768 $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 $3,232,949 $6,341,507 $ 3,108,559 51% 49%
Expenses $5,403,110 $6,919,489 $5,322,682 $3,647,748 $6,341,507 $ 2,693,759 Net +/- 829,877 (335,507) - $ (414,800) 0 $ 414,800
Budget
YTD Target Available Percent Used
Percent of Budget
Available
Variance from
Target %

7.0 Months Revenues $ 3,108,559 51% 49% 7.4%
58% Expenses $ 2,693,759 58% 42% 0.8%
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 51% 49% Expenses 1,585,377 3,170,754 4,756,130 6,341,507 58% 42% February 10, 2026
July - January
$3,108,559
58%
Expense Budget Used
Expense Budget Available
42%
Future Revenues / Collections Expected
Historical
Revenue Collected YTD
51%
$3,232,949
Revenue Budget Collected YTD
Adopted Budget Cycle
Targets
7m 58%
YTD 58%
Budget
$6,341,507
Available
FY 25-26
$2,693,759
BUDGET FY 25-26
51%
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 $ 3,108,559 49% General Fund Revenue and Expenditure Detail Total Expenses 6,341,507 $ 2,693,759 42% 100 Net $ 414,800 - $
FTE 29.25 Employees 38
Expense Summary YTD % of Budget
Payroll Expense 2,228,598 35%
Services and Supplies 1,719,185 27%
Cost Allocation / Capital Outlay (255,796) -4%
$ 3,691,986 58%
CASH $3,625,785
RESERVES $2,401,696 2/10/2026
Adopted 2025-2026
* Fiscal year 2023-24 is unaudited 2/10/2026 2/10/2026
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 January February

REVENUES
Taxes 4,212,590 3,696,653 4,002,150 2,670,989 5,107,249 746,790 930,843 993,356 - 345,601 238,744 346,499 921,313 72,043 Licenses & Permits 158,850 143,031 208,915 116,541 192,300 73,405 37,566 5,570 - 8,524 18,380 10,662 3,620 1,950 Fines & Forfeitures 30,472 33,074 (38,434) (7,671) 4,700 1,122 (8,820) 27 - (2,498) (6,468) 147 27 - Use of Money & Property 96,160 112,723 97,593 156,206 285,400 53,722 75,859 26,625 - 38,447 12,757 24,655 24,875 1,750 Other Agencies 934,877 1,118,547 31,806 18,753 31,500 13,056 4,562 1,134 - 1,039 - 3,523 1,134 - Current Service Charges 293,165 303,006 91,984 126,924 188,225 143,524 (28,410) 11,809 - (7,993) (44,011) 23,594 9,969 1,841 Other Revenues 87,158 190,407 102,185 34,290 87,000 6,212 23,574 4,505 - 9,786 7,718 6,070 4,505 - Recreation Revenues 215,215 177,325 215,305 116,916 217,300 34,702 50,780 31,434 - 19,585 19,450 11,745 25,249 6,185 Other Financing Sources 204,500 809,216 611,178 - 227,833 - - - - - - - - - Total Revenues $ 6,232,987 $ 6,583,982 $ 5,322,682 $ 3,232,949 $ 6,341,507 $ 1,072,533 $ 1,085,954 $ 1,074,461 $ - 412,490 246,570 426,895 990,692 83,769 Percentage of Budget 100% 51.0% 16.9% 17.1% 16.9% 0.0% 6.5% 3.9% 6.7% 15.6% 1.3%

EXPENDITURES
6010 - Insurance 6010 - - - - - - - - - - - - - -
6030 - Corporation Yard 6030 - - - - - 10,451 (11,024) 573 - (10,451) (0) (573) 17,136 (16,563) 6040 - Measure P 6040 - - - - - - - - - - - - - -
6060 - Civic Center - Police Department 6060 - - - - - 193 (193) 0 - (193) (0) (0) 5,886 (5,886) 6065 - Civic Center - City Hall 6065 - - - - - 193 (580) 386 - (193) 0 (386) 3,052 (2,666) 6100 - Legislative 6100 - - - - - 2,588 (2,888) 300 - (2,588) - (300) 22,093 (21,793) 6110 - Management & Support 6110 - (31,583) - - - 10,638 (14,520) 3,882 - (10,638) (0) (3,882) 52,622 (48,740) 6200 - Police 6200 3,174,855 2,730,530 2,997,668 2,168,730 3,535,660 911,540 1,013,057 244,134 - 316,512 331,921 364,624 109,906 134,228 6210 - Animal Control 6210 169,013 219,716 214,304 109,982 194,135 38,551 53,659 17,772 - 18,082 15,942 19,635 506 17,266 6220 - Street Lighting 6220 135,514 177,940 156,630 76,687 146,636 26,354 38,052 12,281 - 12,916 11,294 13,842 9,411 2,871 6230 - Code Enforcement 6230 1,261 578 - 6,661 41,624 - 5,431 1,231 - 945 2,533 1,953 945 286 6300 - Streets 6300 273,893 282,357 221,291 130,294 287,459 53,710 58,865 17,719 - 19,401 17,491 21,972 5,896 11,823 6310 - Streets - Trees/Landscaping 6310 38,332 51,688 52,862 21,499 44,687 9,114 8,323 4,063 - 2,838 2,416 3,068 1,785 2,278 6400 - Planning 6400 146,826 253,191 187,766 159,269 230,997 63,580 81,408 14,281 - 28,206 21,336 31,866 5,645 8,636 6420 - Building 6420 135,946 194,713 267,737 128,744 310,728 44,870 70,489 13,386 - 14,710 23,625 32,155 6,324 7,062 6421 - Engineering 6421 158,813 237,730 269,576 165,840 289,163 72,083 74,168 19,589 - 25,139 22,858 26,171 11,176 8,414 6600 - Parks 6600 173,553 212,176 148,465 108,573 159,546 36,462 52,910 19,201 - 22,283 13,230 17,396 7,341 11,860 6605 - Recreation 6605 321,250 319,199 433,483 227,106 414,169 91,617 91,774 43,715 - 19,970 23,365 48,440 26,302 17,413 6610 - Library 6610 52,153 60,621 57,461 48,098 81,402 29,198 (1,190) 20,089 - (18,255) 12,865 4,199 16,994 3,095 6620 - Community Center 6620 75,899 115,737 26,927 46,258 59,498 15,012 25,001 6,244 - 14,679 5,563 4,759 3,219 3,025 9999 - Transfers Out 9999 545,802 2,094,896 288,513 250,006 545,802 40,944 195,414 13,648 - 168,118 13,648 13,648 13,648 - Total Expenditures $ 5,403,110 $ 6,919,489 $ 5,322,682 $ 3,647,748 $ 6,341,507 $ 1,457,097 $ 1,738,156 $ 452,494 $ - $ 621,482 $ 518,088 $ 598,586 $ 319,888 $ 132,606 Percentage of Budget 100.0% 58% (0) 23.0% 27.4% 7.1% 0.0% 9.8% 8.2% 9.4% 5.0% 2.1% Excess / (Deficit) of Revenues over Expenditures $ 829,877 $ (335,507) $ - $ (414,800) $ 0 Reserve -Transfer to Impact Fee Fund - - - - -
Beginning Fund Balance 3,893,684 4,723,561 4,388,055 4,388,055 3,973,255 Ending Fund Balance 4,723,561 4,388,055 4,388,055 3,973,255 3,973,255 Less - Designated Reserves:

Assigned Reserve - General Fund Policy (33%) 2,389,851 2,283,431 1,756,485 1,203,757 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 $ 2,875,299 $ 1,571,559 $6,232,987 $6,583,982
$5,322,682
$3,232,949
$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
$3,647,748
$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

FY 25-26

POINT IN TIME
AT: Tuesday, February 10, 2026

DEPOSITORIES - INVESTMENTS
Oak Valley Community Bank (cash in checking) $ 1,706,382 Oak Valley Community Bank (Investment Sweep) 3,911,184
Interest Earned Yet Unapplied - CASH STATISTICS - POINT IN TIME State Treasurer - LAIF Investments 5,066,498 Amount of Cash Invested CETERA Investments 12,229,107 92.55%
TOTAL DEPOSITORIES $22,913,171.44
Uncashed Check Float Invested
Net Payments and Deposits In Transit - OVB $89,511.01 $89,511 0% FUND FUND NAME AMOUNT $ GENERAL FUND

DEVELOPMENT

IMPACT FEES

DISTRICTS

SPECIAL

FUNDS ROADS / TRAFFIC WATER

SURFACE
WATER SEWER STORMWATER TRANSIT Invested Checking
100 GENERAL FUND OPERATING 3,625,784.61 3,625,785 $ 2,630,975 $ 994,809 201 IN-LIEU OF LOW INCOME HOUSING 77,869.69 77,870 $ 72,353 $ - 202 PLANNING-DEVELOPER IMPACT FEES 13,741.03 13,741 $ 12,768 $ - 203 LIBRARY -DEVELOPER IMPACT FEES 1,427.32 1,427 $ 1,326 $ - 204 PARK - DEVELOPER IMPACT FEES 175,778.54 175,779 $ 163,326 $ - 205 RECREATION-DEVELOPER IMPACT FEES 169,439.65 169,440 $ 157,436 $ - 206 PUBLIC WORKS - DEVELOPER IMPACT FEES 21,500.36 21,500 $ 19,977 $ - 207 TRANSPORTATION MITIGATION -DEVELOPER IMPACT FEES 1,781,775.55 1,781,776 $ 1,655,551 $ - 208 POLICE - DEVELOPER IMPACT FEES 104,884.29 104,884 $ 97,454 $ - 209 CITY HALL - DEVELOPER IMPACT FEES 13,849.02 13,849 $ 12,868 $ - 220 LLD Sunrise District (3,882.85) -3,883 $ - $ -
221 LLD Bellaterra Estates (14,581.33) -14,581 $ - $ -
222 LLD Westwood 9,805.55 9,806 $ 8,335 $ 4,167
223 LMD The Estates 3,607.61 3,608 $ 3,066 $ 1,533
224 BAD The Estates 20,658.82 20,659 $ 17,560 $ 8,780
242 CDBG-HUD 2,953.05 2,953 $ 2,510 $ 1,255
252 COPS GRANTS-SLESF & CLEEP 305,532.45 305,532 $ 283,888 $ - 270 TRANSPORTATION 1,273,229.40 1,273,229 $ 1,082,245 $ 190,984 271 RTIF 224,132.20 224,132 $ 208,254 $ -
281 TRAFFIC CONGESTION 100,097.08 100,097 $ 93,006 $ -
282 TRAFFIC SAFETY 92,864.35 92,864 $ 86,286 $ -
290 MEASURE K 2,490,455.51 2,490,456 $ 2,314,027 $ -
322 GAS TAX 2103, 2106, 2107, 2107.5, 2105 (1,044,733.52) -1,044,734 $ - $ - 504 DEBT SERVICE - CIVIC/COMM. CTR - - $ - $ -
505 DEBT SERVICE - ENERGY LEASE - - $ - $ -
600 WATER - OPERATING 1,540,843.00 1,540,843 $ 1,309,717 $ 231,126 605 WATER - CAPITAL ~ Surface Water Reserve 3,126,435.00 3,126,435 $ 3,126,435 $ - 610 DEPRECIATION RESERVE - WATER 1,728,547.00 1,728,547 $ 1,728,547 $ - 615 DEBT SERVICE - WATER SDWBL 76 - - $ - $ -
616 DEBT SERVICE - WATER SDWBL 84 232,448.00 232,448 $ 185,958 $ 46,490 619 TRUST - UTILITY DEPOSIT 35,355.00 35,355 $ 35,355 $ - 620 SEWER INDUSTRIAL- OPERATING 1,712,430.91 1,712,431 $ 1,284,323 $ 428,108 623 SEWER INDUSTRIAL- CAPITAL 750,105.64 750,106 $ 750,106 $ - 627 SEWER INDUSTRIAL- DEBT SERVICE BOND 165,522.92 165,523 $ 165,523 $ - 630 SEWER MUNICIPAL- OPERATING 726,829.28 726,829 $ 545,122 $ 181,707 633 SEWER MUNICIPAL- CAPITAL 1,103,937.79 1,103,938 $ 1,103,938 $ - 635 SEWER MUNICIPAL- DEPRECIATION RESERVE 658,681.25 658,681 $ 658,681 $ - 637 SEWER MUNICIPAL- DEBT SERVICE BOND 654,553.75 654,554 $ 654,554 $ - 640 STORM WATER - OPERATING 99,270.09 99,270 $ 74,453 $ 24,818 643 STORM DRAIN - CAPITAL 307,383.05 307,383 $ 307,383 $ - 645 STORM DRAIN - DEPRECIATION RESERVE 47,629.71 47,630 $ 47,630 $ - 660 TRANSIT FUND 487,499.66 487,500 $ 365,625 $ 121,875 Totals $ 22,823,660.43 $ 3,625,785 $ 2,360,265 $ 15,608 $ 308,486 $ 3,136,045 $ 3,537,193 $ 3,126,435 $ 5,772,062 $ 454,283 487,500$ $ 21,266,561 $ 2,235,653 Percentage of total cash available 16% 10% 0.1% 1% 14% 15% 14% 25% 2% 2% Investment Earnings YTD 2025-2026 $ 132,450 $ 55,958 $ 520 $ 5,994 $ 99,844 $ 75,327 $ 71,020 $ 132,968 $ 10,170 11,016$ $ 595,266

CITY OF ESCALON

CASH AVAILABLE
Estimated Cash Activity by Fund
$ 21,206,789.28
Percentage of Total Cash Invested General Fund
3,625,785
16%
Enterprise Funds
13,377,472
59%
DIF Fees 2,360,265
10%
Road & Traffic 3,136,045
14%
Special Funds 308,486
1%
LLMD - BAD Districts 15,608
0%

City of Escalon At 2/10/2026
Activity Tracker - Measure P Collections Sales Tax - Measure P Collections Fiscal Year 2024-25 & 2025-2026
%
Fund 100 Tax Collected YTD 894,312 $
Expenses XXXX-0XXX Utilized YTD 474,226 $ 53%
Revenue 3000-1101 Available 420,086 $ 47%
Project None
Year to Date Expenses
100-XXXX-0XXXX $ 474,226
Budget Needs 2025-26
Salaries $ 335,000 Anticipated Income for 2025-2026 Funds Expensed - Utilized UAAL Paydown Plan $ 350,000 $ 980,000 $ 474,226
Econ Development $ 150,000
Equipment /Maintenance $ 145,000 Income from 2024-2025 Funds Expensed - Utilized $ 980,000 $ 65,185 $ 2,949
Expenses by Month June 2025 to Current
2025 2026
June July August September October November December
$ 2,949 $ 10,485 $ 4,862 $ 15,353 $ 19,063 $ 369,227 35,400$ January February March April May June
$ 16,887.00 $ - $ - -$ -$ -$ $ 474,226
Encumbered Funds - Fiscal Year to Date
Salaries & Salary Increases $ 109,113
Economic Development $ -
Equipment & Maintenance Items $ -
$ 109,113
Total Fiscal Year
100-3000-1101 Current Fiscal Year Activity
~ Part of Budget Surplus 24-25
Revenue Source:
$894,312
$474,226
$420,086
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
Tax Collected YTD Utilized YTD Available
Celinda Bickner | Finance Director Desk: 209-691-7424 MEASURE P

City of Escalon At 2/10/2026
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 12/23/2025 RCPT 00278801 MEASURE P OCTOBER 2025 $79,057 1/26/2026 RCPT 00280533 MEASURE P NOVEMBER 2025 $75,010 Grand Total $894,312
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 $6,138 6100-0118 LEGISLATIVE MP PAYROLL $1,189
6110-0118 MGMT.& SUPPORT MP PAYROLL $6,890
6200-0118 POLICE MP PAYROLL $101,166
6220-0118 STREET LIGHTING MP PAYROL $101
6300-0118 STREETS MP PAYROLL $1,717
6400-0118 PLANNING MP PAYROLL $1,882
6420-0118 BUILDING REG. MP PAYROLL $1,783
6421-0118 ENGINEERING MP PAYROLL $1,477
6600-0118 PARKS MP PAYROLL $527
6605-0118 RECREATION MP PAYROLL $1,041
6610-0118 LIBRARY MP SALARIES $155
6620-0118 COMM CENTER MP PAYROLL $162
Salaries Measure P Total $124,226
UAAL 1550-1100 PRE PAID UAAL - LONG TERM $350,000
UAAL Total $350,000
Grand Total $474,226 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: 2/10/2026
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 - 2200-0022 REINVESTMENT PITCH GRANT 20,000.00 - 20,000.00 - 2200-0040 POOL TERMINATION FUNDS 300,000.00 - 300,000.00 (75,000.00) 2200-0051 LIBRARY FUNDS 2024-25 304,427.00 (304,427.00) - - 2222-0022 REIGAN EST DONATION FY 24-25 199,821.92 - 199,821.92 - Total Funds 1,099,764.77 (487,768.44) 611,996.33 (75,000.00) $ 536,996.33
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 $ -
Comm Reinvestment - Pitch Grant Funds
Disbursements of Funds Listing
$ - $ -
Pool Termination Funds Used
Expected Future Demolition Costs $ - $ 75,000.00
Library Repairs Funds Used
Funds Expected to be exhausted by December 2025 $ -
Project Expenses for Library Repairs to date $ 304,427.00 Reigan Estate Donation Funds Used
Specific Use for Recreation Related Projects $ - $ -
Totals $ 487,768.44 $ 75,000.00
New Funds Balance $ 611,996.33 $ 536,996.33
Special Use Funds Balance less Encumbrances
Fiscal Year 2025-2026 2/10/2026

City of Escalon Revenues YTD Future Expected Tax Collected YTD Tax Revenue Budgeted
Percent %
Collected
Target %
Fiscal Year 2025-26 Adopted Budget 51.0% $ 3,108,559 1,468,581 2,161,249 68% 58% General Fund Revenue Account Detail
* Fiscal Year is unaudited 2/10/2026 2/10/2026
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 $ 802,779 $ 1,470,000 - - - 8,579 - 794,199 - 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 92,446 87,500 - - - 779 - 91,668 - 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 28,611 51,500 - - - 3,119 - 25,491 - 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 1,030,198 574,269 1,181,249 81,415 93,951 68,192 257,160 243,558 73,552 - Measure P - Sales Tax 100-3000-1101 - - 0 894,312 980,000 74,679 264,264 79,057 401,301 418,001 75,010 - Transient Occupancy Tax 100-3000-1110 R18 4,601 3,183 2,728 2,453 2,900 1,056 - - 781 1,056 617 - Franchise Fees - Electric 100-3000-1120 R19 111,832 118,411 136,106 59,067 136,400 - - - - - 59,067 - 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 2,203 3,400 710 - - 742 710 751 - Business License Tax 100-3000-1130 R20 54,307 55,752 54,876 40,296 55,000 218 10,638 9,934 1,701 20,790 17,805 - Real Property Transfer Tax 100-3000-1140 R21 26,959 26,182 23,898 24,646 24,000 3,159 1,653 2,868 14,690 7,680 2,276 - SB1186 ADA Fees 100-3000-1186 R27A 3,074 779 13,664 2,142 - 18 576 500 130 1,094 918 - Proposition 172 Sales Tax 100-3200-1100 R27A 77,264 68,295 74,999 46,339 75,000 6,136 6,292 7,506 20,151 19,934 6,255 - Franchise Fees - Garbage 100-3800-1122 R19 58,490 60,159 61,472 30,837 52,000 103,894 (93,427) 104,015 10,624 114,482 (94,269) - Franchise Fees - Garbage Bins 100-3800-1124 R19 33,716 27,003 33,068 29,809 33,400 - 15,838 - 6,921 15,838 7,050 - Franchise Fees - Garbage Green waste 100-3800-1125 R19 41,888 42,975 44,087 22,459 37,000 74,316 (66,857) 74,426 7,606 81,885 (67,033) - TOTAL TAXES 81% $ 4,212,590 $ 3,696,653 $ 4,002,150 $ 2,670,989 $ 5,107,249 $ 345,601 $ 238,744 $ 346,499 $ 746,790 $ 930,843 $ 993,356 $ - Fireworks Permits 100-3000-2050 $ 1,148 $ 737 $ 1,148 $ - $ 1,200 - - - - - - - Animal Control Licenses 100-3210-2000 4,228 3,118 2,906 848 3,100 93 126 127 386 346 116 - Building Permits - Construction 100-3420-2020 127,703 125,865 175,455 108,982 158,500 8,302 18,254 8,157 69,372 34,713 4,897 - Encroachment Permits 100-3421-2030 25,771 13,311 29,406 6,711 29,500 129 - 2,378 3,647 2,507 557 - TOTAL LICENSES & PERMITS 3% $ 158,850 $ 143,031 $ 208,915 $ 116,541 $ 192,300 $ 8,524 $ 18,380 $ 10,662 $ 73,405 $ 37,566 $ 5,570 $ - 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 29 299 355 204 500 27 32 22 97 80 27 - 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 0.1% $ 30,472 $ 33,074 $ (38,434) $ (7,671) $ 4,700 $ (2,498) $ (6,468) $ 147 $ 1,122 $ (8,820) $ 27 $ - Investment Earnings 100-3000-4000 $ 41,829 $ 66,935 $ 43,772 $ 132,450 $ 225,000 35,896 10,206 22,104 41,920 68,206 22,324 - 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 8,750 35,400 1,250 1,250 1,250 2,500 3,750 2,500 - 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 9,606 15,000 1,301 1,301 1,301 3,903 3,903 1,801 - TOTAL USE OF MONEY & PROPERTY 5% $ 96,160 $ 112,723 $ 97,593 $ 156,206 $ 285,400 $ 38,447 $ 12,757 $ 24,655 $ 53,722 $ 75,859 $ 26,625 $ - 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 1,134 7,500 - - - - - 1,134 - 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 2/10/2026 2/10/2026
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 6,238 8,500 1,039 - 3,523 1,676 4,562 - - CDFA - Spay/Neuter Grant 100-3210-5042 - - - - - - - - - - - - TOTAL OTHER AGENCIES 0.5% $ 934,877 $ 1,118,547 $ 31,806 $ 18,753 $ 31,500 $ 1,039 $ - $ 3,523 $ 13,056 $ 4,562 $ 1,134 $ - Sale of Maps 100-3000-6020 $ 890 $ 1,053 $ 509 $ 1,206 $ 500 404 530 100 157 1,034 15 - Expense Reimbursements 100-3000-6025 38,735 10,935 336 1,786 400 - 1,121 650 - 1,771 15 - Filing Fees 100-3000-6030 225 - 100 - 100 - - - - - - - Business License Application Fees 100-3000-6031 6,535 6,378 6,375 3,841 6,200 239 340 509 1,976 1,088 777 - Advertisements 100-3000-6125 2,435 - 125 72 125 - - 42 - 42 30 - Storage Fees 100-3000-6140 25,350 25,350 24,850 14,575 23,000 2,025 2,125 2,025 6,375 6,175 2,025 - Late Charges 100-3000-6170 26,920 25,735 (105,927) (69,475) 1,500 (21,282) (58,530) 5,397 4,940 (74,415) - - Collection Handling Fees 100-3000-6171 168 51 (2,815) - 200 - - - - - - - Handling Fees 100-3000-6181 4,840 5,408 6,799 3,385 7,100 499 93 139 2,150 732 504 - DIF Handling Fees 100-3000-6182 1,124 1,343 5,841 4,206 6,500 - - 691 3,515 691 - - 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 9,877 22,500 2,864 456 430 4,304 3,750 1,823 - Vehicle Release Fees 100-3200-6041 18,813 19,014 14,541 15,851 14,500 2,527 2,516 2,140 7,174 7,183 1,494 - Police Security Fees 100-3200-6045 8,258 7,089 8,219 2,737 8,000 245 756 524 1,372 1,525 (160) - 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 7,292 5,500 - - 2,594 4,698 2,594 - - Street Cleaning Fees 100-3300-6121 4,009 4,009 4,009 2,004 4,500 - - 1,002 1,002 1,002 - - Planning Fees 100-3400-6000 35,273 73,781 53,915 41,129 40,000 828 1,015 409 35,968 2,252 2,909 - 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 65,029 12,000 - - 600 64,429 600 - - 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 17,928 26,500 2,220 2,358 6,343 4,630 10,920 2,378 - TOTAL CURRENT SERVICE CHARGES 3% $ 293,165 $ 303,006 $ 91,984 $ 126,924 $ 188,225 $ (7,993) $ (44,011) $ 23,594 $ 143,524 $ (28,410) $ 11,809 $ - Sale of Property 100-3000-7000 $ 1,050 $ 42,153 $ - $ - $ 1,000 - - - - - - - Miscellaneous Revenue 100-3000-7002 7,324 707 13,182 692 1,000 644 - 9 39 653 - - Utility W/O 100-3000-7004 210 232 83 (129) 200 - - - 3 - (132) - 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 1,040 380 375 - 330 - 15 - 345 30 - 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 1,060 1,800 120 - 340 480 460 120 - Police - SRO Reimbursement 100-3200-7020 - 46,032 66,413 32,033 67,000 8,657 7,718 5,706 5,465 22,081 4,487 - 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 $ 34,290 $ 87,000 $ 9,786 $ 7,718 $ 6,070 $ 6,212 $ 23,574 $ 4,505 $ - Recreation - Misc. Classes 100-3605-8100 $ 15,327 $ 23,125 $ 24,765 $ 13,450 $ 24,500 1,310 1,220 850 6,770 3,380 3,300 - 2024-2025 Budget vs Actuals City of Escalon

* Fiscal Year is unaudited 2/10/2026 2/10/2026
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 27,608 25,500 203 - 95 27,226 298 85 - Recreation - Ball Lights 100-3605-8420 1,413 1,024 - 2,624 - - 1,344 - - 1,344 1,280 - Recreation - Snack Bar 100-3605-8430 900 500 - - - - - - - - - - Recreation - Field Rentals 100-3605-8440 1,015 1,980 300 4,800 700 - 1,785 - - 1,785 3,015 - 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 40,306 59,500 - 6,476 9,870 431 16,346 23,529 - Recreation - Basketball 100-3605-8555 22,860 22,285 25,166 27,756 25,800 18,072 8,529 930 - 27,531 225 - 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 $ 116,916 $ 217,300 $ 19,585 $ 19,450 $ 11,745 $ 34,702 $ 50,780 $ 31,434 $ - 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 $ 3,232,949 $ 6,341,507 $ 412,490 $ 246,570 $ 426,895 $ 1,072,533 $ 1,085,954 $ 1,074,461 $ - Percentage YTD / Monthly 51% 6.5% 3.9% 6.7% 16.9% 17.1% 16.9% 0.0% 2024-2025 Budget vs Actuals City of Escalon

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
6010 - Insurance
100-6010-0285 Individual Insurance 776 776 776 - 776 776 100% 100-6010-0286 Liability Insurance 164,414 170,880 184,746 206,309 189,800 (16,509) -9% 100-6010-0287 Fire / Property Insurance - 63,180 34,408 - 35,000 35,000 100% 100-6010-0288 Workers Comp Insurance - - 201,944 174,305 229,700 55,395 24% 100-6010-0391 Cost Center Charges (165,190) (234,836) (219,930) (206,309) (225,576) (19,267) 9% 100-6010-0291 Workers Comp Charges - - (201,944) (174,305) (229,700) (55,395) 24% ** 0% Total Insurance: $ - $ - $ - $ - $ - $ -
6030 - Corporation Yard
100-6030-0100 Salaries 149,876 210,289 139,883 86,647 165,000 78,353 47% 100-6030-0102 Overtime 889 706 4,962 3,595 6,000 2,405 40% 100-6030-0109 CalPERS UAAL - - 51,785 20,021 57,500 37,479 65% 100-6030-0110 CalPERS ER 73,450 68,442 26,715 16,016 27,000 10,984 41% 100-6030-0111 Social Security 12,150 12,941 24,345 7,235 29,000 21,765 75% 100-6030-0112 Deferred Compensation 3,060 3,238 4,244 2,833 4,000 1,167 29% 100-6030-0113 PERS Employee - - 12,116 8,717 11,000 2,283 21% 100-6030-0118 Measure P Payroll - - - 6,138 - (6,138)
100-6030-0119 Incentives - - - 3,416 - (3,416)
100-6030-0120 Health 30,419 30,944 37,160 19,132 40,000 20,868 52% 100-6030-0122 Fitness Program 104 99 41 - 50 50 100%
100-6030-0125 Life Insurance 244 247 67 - 75 75 100%
100-6030-0130 Workers Compensation 8,902 13,616 15,552 15,424 18,335 2,911 16% 100-6030-0131 Unemployment 296 286 338 1,380 400 (980) -245% 100-6030-0200 Office Supplies 829 367 230 201 300 99 33% 100-6030-0205 Special Dept Expenditures 3,561 3,809 6,427 2,158 6,400 4,242 66% 100-6030-0212 Equipment Replacement - 2,133 29 800 500 (300) -60% 100-6030-0220 Small Tools 1,792 648 770 126 900 774 86% 100-6030-0225 Clothing 4,702 5,033 4,623 1,939 5,000 3,061 61% 100-6030-0227 Personal Safety 2,071 2,702 1,659 - 2,000 2,000 100% 100-6030-0235 Telephone 8,996 8,503 5,279 2,827 5,200 2,373 46% 100-6030-0240 Electricity 5,060 5,443 6,414 3,918 5,100 1,182 23% 100-6030-0241 Utilities - Gas 1,241 902 998 401 1,200 799 67% 100-6030-0250 Maintenance - Building Supplies 1,513 1,780 1,265 767 1,500 733 49% 100-6030-0251 Building Maintenance 1,972 2,231 1,586 2,113 1,900 (213) -11% 100-6030-0255 M.E. - Special Department 2,631 677 466 157 500 343 69% 100-6030-0257 M.E. - Office Supplies 2,546 2,385 2,976 1,536 3,200 1,664 52% 100-6030-0260 Vehicle Repair 11,092 2,218 10,015 4,324 8,500 4,176 49% 100-6030-0261 Fuel 21,402 21,529 16,724 10,543 17,000 6,457 38% 100-6030-0262 Oil / Lube 607 401 795 656 700 44 6%
Available Budget
FY 2025-26
City of Escalon - Expenses 1 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
100-6030-0263 Tires 82 3,239 1,741 525 2,100 1,575 75%
100-6030-0264 Professional Services 2,695 1,421 1,971 765 2,200 1,435 65% 100-6030-0266 Auditor / Attorney Services - - 2,321 - 2,700 2,700 100% 100-6030-0274 Contractual Services - Bldg Mtc 1,638 2,321 1,763 819 2,000 1,181 59% 100-6030-0275 Contractual Services - Pest Control 492 532 585 369 650 281 43% 100-6030-0295 Travel / Conferences / Training - 91 214 - 500 500 100% 100-6030-0319 Regulatory Fees 234 234 282 262 300 38 13% 100-6030-0391 Cost Center Charges (366,902) (427,219) (386,341) (225,758) (438,710) (212,952) 49% 100-6030-0590 Machinery / Equipment 11,316 16,374 - - 10,000 10,000 100% ** 0.0% Total Corporation Yard: $ - $ - $ - $ - $ - $ - 6040 - Measure P
100-6040-0200 Office Supplies - - - - 1,000 1,000 100%
100-6040-0250 Maintenance - Building Supplies - - - - 5,000 5,000 100% 100-6040-0264 Professional Services - - 2,821 - 23,700 23,700 100% 100-6040-0266 Auditor / Attorney Services - - 128 - 250 250 100% 100-6040-0313 Community Relations - - - - 1,500 1,500 100% 100-6040-0391 Cost Center Charges - - (2,949) - (31,450) (31,450) 100% ** 0.0% Total Measure P $ - $ - $ - $ - $ - $ -
6060 - Civic Center - EPD
100-6060-0100 Salaries - - 387 - 500 500 100%
100-6060-0109 CalPERS UAAL - - 83 - 125 125 100%
100-6060-0130 Workers Compensation - - 17 - 27 27 100%
100-6060-0205 Special Dept Expenditures 371 911 1,780 1,893 1,700 (193) -11% 100-6060-0236 Computer - 1,345 1,023 672 1,100 428 39%
100-6060-0240 Electricity 9,184 9,415 8,916 10,002 8,700 (1,302) -15% 100-6060-0241 Utilities - Gas 6,343 484 283 3,091 300 (2,791) -930% 100-6060-0251 Building Maintenance 4,410 1,401 907 1,540 1,000 (540) -54% 100-6060-0264 Professional Services 9,525 10,200 11,061 3,203 11,000 7,798 71% 100-6060-0274 Contractual Services - Bldg Mtc 16,884 13,320 13,075 7,028 12,500 5,472 44% 100-6060-0275 Contractual Services - Pest Control 492 532 585 369 700 331 47% 100-6060-0319 Regulatory Fees 811 811 859 886 1,000 114 11% 100-6060-0391 Cost Center Charges (48,344) (38,579) (38,977) (28,683) (38,652) (9,970) 26% ** 0.0% Total Civic Center - Police Department: $ - $ - $ - $ - $ - $ - 6065 - Civic Center - C Hall
100-6065-0205 Special Dept Expenditures 997 882 909 1,449 900 (549) -61% City of Escalon - Expenses 2 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
100-6065-0235 Telephone 7,172 8,072 8,062 2,749 8,400 5,651 67% 100-6065-0240 Electricity 1,554 1,498 2,125 2,105 2,500 395 16% 100-6065-0241 Gas 4,258 3,731 3,303 854 3,500 2,646 76% 100-6065-0250 Maintenance - Building Supplies 1,643 1,045 1,934 472 2,300 1,828 79% 100-6065-0251 Building Maintenance 2,714 1,714 927 1,042 1,100 58 5% 100-6065-0264 Professional Services 3,361 1,756 - 5,012 - (5,012) 100-6065-0274 Contractual Services - Bldg Mtc 12,553 12,874 11,334 9,650 12,000 2,350 20% 100-6065-0275 Contractual Services - Pest Control 408 576 585 369 700 331 47% 100-6065-0391 Cost Center Charges (34,659) (32,148) (29,180) (23,701) (31,400) (7,699) 25% ** 0.0% Total Civic Center - City Hall: $ - $ - $ - $ - $ - $ - 6100 - Legislative
100-6100-0102 Overtime 898 - 56 - 100 100 100%
100-6100-0109 CalPERS UAAL - 22,430 6,154 23,600 17,446 74% 100-6100-0110 CalPERS ER 10,166 27,566 5,229 2,164 5,200 3,036 58% 100-6100-0111 Social Security 8,855 6,592 5,738 2,148 6,100 3,952 65% 100-6100-0112 Deferred Compensation 1,659 478 771 821 800 (21) -3% 100-6100-0113 PERS Employee - - 2,174 1,837 2,100 263 13% 100-6100-0118 Measure P Payroll - - - 1,189 - (1,189)
100-6100-0119 Incentives - - - 468 - (468)
100-6100-0120 Health 16,235 20,177 16,807 7,096 17,700 10,604 60% 100-6100-0125 Life Insurance 129 85 12 - 50 50 100%
100-6100-0130 Workers Compensation 6,589 7,611 5,877 4,849 8,263 3,413 41% 100-6100-0131 Unemployment 769 569 523 423 700 277 40%
100-6100-0200 Office Supplies 976 656 685 525 800 275 34% 100-6100-0202 Printing / Reproduction 2,243 1,394 1,999 1,137 1,700 563 33% 100-6100-0205 Special Dept Expenditures 344 61 81 - 250 250 100% 100-6100-0207 Election Expenditures 13,338 44 21,801 - 3,000 3,000 100% 100-6100-0218 Recruitment Expenditures 2,890 1,651 539 384 500 116 23% 100-6100-0230 Legal Advertising 113 248 338 - 500 500 100% 100-6100-0235 Telephone 253 144 544 184 500 316 63%
100-6100-0264 Professional Services 1,321 1,900 604 294 6,400 6,106 95% 100-6100-0266 Auditor / Attorney 269,376 234,399 145,624 57,887 130,600 72,713 56% 100-6100-0267 Professional Services Leer Litigation - 57,572 158,246 1,382 25,000 23,618 94% 100-6100-0290 Membership Dues 6,383 5,843 6,562 12,257 7,062 (5,195) -74% 100-6100-0295 Travel / Conferences / Meetings 5,669 452 1,778 (1,073) 4,000 5,073 127% 100-6100-0390 General Government Charges (489,423) (517,648) (530,448) (136,079) (398,703) (262,624) 66% 100-6100-0391 Cost Center Charges 25,846 53,282 47,181 10,534 61,278 50,744 83% ** 0.0% Total Legislative: $ - $ - $ - $ - $ - $ -
City of Escalon - Expenses 3 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
6110 - Mgmt & Support
100-6110-0100 Salaries 345,568 306,381 135,414 122,961 369,000 246,039 67% 100-6110-0102 Overtime 10,872 15,865 56 48 150 102 68%
100-6110-0109 CalPERS UAAL - - 43,796 20,467 49,000 28,533 58% 100-6110-0110 CalPERS ER 115,502 117,178 16,776 15,150 17,000 1,850 11% 100-6110-0111 Social Security 28,767 22,221 19,458 9,691 22,000 12,309 56% 100-6110-0112 Deferred Compensation 10,650 1,140 2,321 2,189 3,000 811 27% 100-6110-0113 PERS Employee - - 9,870 11,070 9,500 (1,570) -17% 100-6110-0118 Measure P Payroll - - - 6,890 - (6,890)
100-6110-0119 Incentives - - - 18 - (18)
100-6110-0120 Health 52,096 42,222 53,860 27,174 62,000 34,826 56% 100-6110-0125 Life Insurance 439 288 2,378 609 2,700 2,091 77% 100-6110-0130 Workers Compensation 20,907 28,428 12,780 16,570 17,036 467 3% 100-6110-0131 Unemployment 652 539 341 1,813 400 (1,413) -353% 100-6110-0150 CalPERS Administration Fees - - 110 - 120 120 100% 100-6110-0200 Office Supplies 6,233 6,958 3,265 3,145 3,400 255 8% 100-6110-0201 Postage 4,555 4,151 4,292 2,961 4,400 1,439 33% 100-6110-0202 Printing / Reproduction 653 339 563 121 700 579 83% 100-6110-0203 Collection Agency 317 139 97 32 100 68 68% 100-6110-0205 Special Dept Expenditures 57,393 109,659 38,277 2,285 39,000 36,715 94% 100-6110-0231 Website 7,112 12,064 11,017 10,664 8,200 (2,464) -30% 100-6110-0235 Telephone 716 1,028 1,029 479 1,100 621 56% 100-6110-0236 Computer 19,896 14,600 11,199 3,579 11,000 7,421 67% 100-6110-0245 Rents & Leases 2,782 2,782 2,406 1,717 2,900 1,183 41% 100-6110-0257 M.E - Office Subscriptions 47,113 47,525 51,446 41,120 51,300 10,180 20% 100-6110-0260 Vehicle Repairs - 1,500 801 562 1,000 438 44% 100-6110-0261 Fuel 168 159 236 169 300 131 44%
100-6110-0262 Oil / Lube - - 140 - 200 200 100%
100-6110-0264 Professional Services 86,837 178,239 145,401 113,499 137,000 23,501 17% 100-6110-0270 Temp Employee Services - - 11,625 813 3,000 2,188 73% 100-6110-0276 Contractual Services - Spcl Dept 35,168 21,234 7,851 6,628 7,000 372 5% 100-6110-0290 Membership Dues 100 175 150 552 200 (352) -176% 100-6110-0294 Compliance Training - - - - 1,200 1,200 100% 100-6110-0295 Travel / Conferences / Meetings 245 498 873 766 5,500 4,734 86% 100-6110-0313 Community Relations 400 300 1,244 3,240 1,500 (1,740) -116% 100-6110-0321 Property Taxes 256 254 11,879 331 12,000 11,669 97% 100-6110-0329 SB2557 Property Tax Charges 24,438 23,037 23,011 13,617 23,300 9,683 42% -
100-6110-0390 General Government Charges (1,041,852) (1,064,733) (664,628) (469,916) (924,364) (454,449) 49% 100-6110-0391 Cost Center Charges 40,295 71,591 40,669 (23,706) 58,158 81,864 141% -
100-6110-0590 Machinery & Equipment 3,574 - - 52,693 - (52,693) City of Escalon - Expenses 4 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
** 0.0% Total Management & Support: $ - $ (31,583) $ - $ - $ - $ - 6200 - Police
100-6200-0100 Salaries 1,025,679 1,259,939 858,948 555,326 1,057,000 501,674 47% 100-6200-0101 Police Reserves 54,988 50,642 20,902 47,376 22,000 (25,376) -115% 100-6200-0102 Overtime 50,057 60,579 101,516 95,347 132,000 36,653 28% 100-6200-0107 Police Salaries - SRO - - 31,908 - 45,000 45,000 100% 100-6200-0108 Police Salaries - SRO OT - - 1,060 - 3,000 3,000 100% 100-6200-0109 CalPERS UAAL - - 321,888 157,893 371,000 213,107 57% 100-6200-0110 CalPERS ER 477,746 299,349 142,162 66,330 151,500 85,170 56% 100-6200-0111 Social Security 87,229 85,583 137,007 51,597 157,000 105,403 67% 100-6200-0112 Deferred Compensation 21,297 17,318 45,528 26,652 46,500 19,848 43% 100-6200-0113 PERS Employee - (0) 79,546 67,924 81,000 13,076 16% 100-6200-0118 Measure P Payroll - - - 101,166 - (101,166) 100-6200-0119 Incentives - - - 35,389 - (35,389)
100-6200-0120 Health 192,155 170,674 170,897 76,033 205,100 129,067 63% 100-6200-0122 Fitness Program 848 370 80 - 100 100 100% 100-6200-0125 Life Insurance 1,364 1,222 392 - 500 500 100% 100-6200-0128 W Comp 4850 City Share 4,424 - (4,424)
100-6200-0129 W Comp 4850 Pool Net (0) - 0
100-6200-0130 Workers Compensation 66,460 96,369 106,143 121,672 116,488 (5,184) -4% 100-6200-0131 Unemployment 4,447 3,453 2,792 9,599 3,400 (6,199) -182% 100-6200-0200 Office Supplies 3,854 2,386 2,515 508 2,600 2,092 80% 100-6200-0201 Postage 115 - - 98 - (98)
100-6200-0202 Printing / Reproduction 2,587 2,370 711 1,348 900 (448) -50% 100-6200-0205 Special Dept Expenditures 18,563 13,790 11,285 8,689 10,500 1,811 17% 100-6200-0208 Ammunition 5,108 816 1,471 277 3,000 2,723 91% 100-6200-0212 Equipment Replacement 5,688 10,002 2,757 716 3,500 2,784 80% 100-6200-0213 Police DP Services 13,927 10,974 11,801 5,323 10,500 5,177 49% 100-6200-0218 Recruitment Expenditures 4,250 13 2,882 376 3,000 2,624 87% 100-6200-0225 Clothing 13,640 14,540 5,216 3,663 5,800 2,137 37% 100-6200-0226 Reserve Expenses 3,128 1,522 1,141 769 1,200 431 36% 100-6200-0227 Personal Safety 7,282 4,397 3,427 2,255 4,000 1,745 44% 100-6200-0228 Cadets 1,143 219 76 599 200 (399) -199%
100-6200-0235 Telephone 37,862 31,408 20,230 10,849 18,200 7,351 40% 100-6200-0236 Computer 5,469 (435) - - - -
100-6200-0255 M.E. Special Dept 68,984 21,810 17,388 18,873 17,800 (1,073) -6% 100-6200-0257 M.E - Office Supplies 5,735 6,111 6,587 4,496 6,500 2,004 31% 100-6200-0258 M.E.- Radios 11,659 10,840 30,792 5,923 36,000 30,077 84% 100-6200-0260 Vehicle Repairs 16,845 8,823 6,626 30,040 6,500 (23,540) -362% 100-6200-0261 Fuel 35,377 40,646 36,653 22,193 35,000 12,807 37% 100-6200-0262 Oil / Lube 439 1,519 1,605 4,616 1,800 (2,816) -156% City of Escalon - Expenses 5 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
100-6200-0263 Tires 4,010 1,280 1,342 - 1,600 1,600 100% 100-6200-0264 Professional Services 224,446 176,023 211,772 141,154 212,000 70,846 33% 100-6200-0266 Auditor / Attorney 28,765 16,084 42,515 61,571 29,000 (32,571) -112% 100-6200-0290 Membership Dues 3,300 3,881 2,260 2,051 2,600 549 21% 100-6200-0295 Travel / Conferences / Meetings 6,542 3,236 1,075 2,404 5,000 2,596 52% 100-6200-0296 Training - POST 8,116 8,677 18,369 16,528 21,000 4,472 21% 100-6200-0297 Training - Reserves 2,002 855 - - 1,000 1,000 100% 100-6200-0313 Community Relations 233 3,300 904 1,079 2,000 921 46% 100-6200-0390 General Government Charges 509,956 180,844 454,741 237,179 481,000 243,821 51% 100-6200-0391 Cost Center Charges 89,279 99,205 80,758 37,774 91,872 54,098 59% 100-6200-0590 Machinery & Equipment 51,928 7,719 - 130,649 130,000 (649) 0% ** 59.5% Total Police: $ 3,174,855 $ 2,730,530 $ 2,997,668 $ 2,168,730 $ 3,535,660 $ 1,366,930 39% 6210 - Animal Control
100-6210-0205 Special Dept Expenditures 3,461 650 836 518 1,000 482 48% 100-6210-0240 Electricity 1,433 1,864 1,381 865 1,300 435 33% 100-6210-0251 Building Maintenance 73 92 30 66 50 (16) -32% 100-6210-0264 Professional Services 103,348 154,989 161,393 80,018 135,200 55,182 41% 100-6210-0275 Pest Control 492 532 585 369 550 181 33%
100-6210-0390 General Government Charges 30,789 38,825 26,323 10,664 30,500 19,836 65% 100-6210-0391 Cost Center Charges 5,934 21,256 23,756 17,482 25,535 8,053 32% ** 3.0% Total Animal Control: $ 169,013 $ 219,715 $ 214,304 $ 109,982 $ 194,135 $ 84,153 43% 6220 - Street Lighting
100-6220-0100 Salaries 2,595 3,452 2,490 1,990 3,000 1,010 34% 100-6220-0102 Overtime - - - 160 - (160)
100-6220-0109 CalPERS UAAL - - 802 437 1,000 563 56%
100-6220-0110 CalPERS ER 166 911 272 215 300 85 28%
100-6220-0111 Social Security 206 209 306 153 350 197 56% 100-6220-0112 Deferred Comp 457B - - - 34 - (34)
100-6220-0113 PERS Employee - 119 179 120 (59) -50%
100-6220-0118 Measure P Payroll - - - 101 - (101)
100-6220-0119 Incentives - - - 37 - (37)
100-6220-0120 Health 680 736 856 431 1,000 569 57%
100-6220-0125 Life Insurance 4 4 1 - 25 25 100%
100-6220-0130 Workers Compensation 152 185 240 355 294 (62) -21% 100-6220-0131 Unemployment 8 8 8 21 25 4 15%
100-6220-0205 Special Dept Expenditures 140 221 103 - 125 125 100% 100-6220-0212 Equipment Replacement 23,540 5,764 8,910 915 9,300 8,385 90% City of Escalon - Expenses 6 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
100-6220-0273 Street Lights 89,181 105,109 104,984 52,792 88,000 35,208 40% 100-6220-0295 Travel / Conferences / Meetings - - - - - - 100-6220-0390 General Government Charges 15,633 39,042 20,183 7,439 25,000 17,561 70% 100-6220-0391 Cost Center Charges 3,209 20,949 17,357 11,426 18,097 6,671 37% ** 2.1% Total Street Lighting: $ 135,514 $ 177,940 $ 156,630 $ 76,687 $ 146,636 $ 69,949 48% 6230 - Code Enforcement
100-6230-0205 Special Department Expenditures - - - - 5,000 5,000 100% 100-6230-0276 Contractual Services - Spcl Dept - - - 5,940 25,000 19,060 100-6230-0390 General Government Charges 118 385 - 289 6,000 5,711 95% 100-6230-0391 Cost Center Charges 32 193 0.00 432 5,624 5,192 92% ** 0.2% Total Code Enforcement: $ 1,261 $ 578 $ 0 $ 6,661 $ 41,624 $ 34,963 84% 6300 - Streets
100-6300-0100 Salaries 65,045 83,154 49,995 33,403 58,000 24,597 42% 100-6300-0102 Overtime 2,866 3,535 4,536 4,393 5,500 1,107 20% 100-6300-0109 CalPERS UAAL - - 18,860 9,009 21,000 11,991 57% 100-6300-0110 CalPERS ER 21,951 24,961 7,651 4,807 7,700 2,893 38% 100-6300-0111 Social Security 5,378 5,473 8,220 2,645 10,200 7,555 74% 100-6300-0112 Deferred Compensation 1,142 1,507 1,998 1,842 2,000 158 8% 100-6300-0113 PERS Employee - - 3,404 2,780 3,500 720 21% 100-6300-0118 Measure P Payroll - - - 1,717 - (1,717)
100-6300-0119 Incentives - - - 1,983 - (1,983)
100-6300-0120 Health 14,742 15,752 12,637 6,548 13,500 6,952 51% 100-6300-0122 Fitness Program 48 46 16 - 50 50 100%
100-6300-0125 Life Insurance 90 89 23 - 50 50 100%
100-6300-0130 Workers Compensation 3,983 5,605 6,082 7,145 6,521 (623) -10% 100-6300-0131 Unemployment 175 159 122 510 150 (360) -240% 100-6300-0205 Special Dept Expenditures 9,547 11,892 7,384 5,954 8,000 2,046 26% 100-6300-0212 Equipment Replacement 2,165 5,249 11,244 1,914 14,000 12,086 86% 100-6300-0216 Street Paint 2,348 2,653 1,694 - 3,000 3,000 100% 100-6300-0219 Street Signs 5,771 11,286 7,357 2,040 7,500 5,460 73% 100-6300-0220 Small Tools 422 230 229 99 500 401 80%
100-6300-0240 Electricity 1,953 1,545 1,562 801 1,500 699 47% 100-6300-0255 M.E. Special Dept 3,431 2,381 1,737 53 2,200 2,147 98% 100-6300-0259 M.E. Sweeper 13 1,148 - 327 1,000 673 67% 100-6300-0264 Professional Services 2,019 489 393 647 500 (147) -29% 100-6300-0271 Contractual Services - Traffic Co 7,717 17,838 7,861 8,706 8,200 (506) -6% 100-6300-0273 Contractual Services - Street Lights 2,868 2,762 2,891 1,827 2,500 673 27% City of Escalon - Expenses 7 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
100-6300-0276 Contractual Services - Spcl Dept 24,650 25,490 26,450 7,500 63,000 55,500 88% 100-6300-0390 General Government Charges 47,518 22,121 30,927 15,725 38,000 22,275 59% 100-6300-0391 Cost Center Charges 46,388 11,811 8,017 7,919 9,387 1,468 16% 100-6300-0590 Machinery & Equipment - 25,063 - - - -
** 3.6% Total Streets: $ 273,893 $ 282,357 $ 221,291 $ 130,294 $ 287,459 $ 157,165 55% 6310 - Street Trees / Landscape
100-6310-0205 Special Dept Expenditures 12,014 2,748 10,466 917 7,700 6,783 88% 100-6310-0240 Electricity 1,091 1,308 1,704 902 1,500 598 40% 100-6310-0272 Contractual Services - Trees / Landscape 20,532 29,753 31,617 13,476 22,000 8,524 39% 100-6310-0276 Contractual Services - Spcl Dept - - - - - - 100-6310-0390 General Government Charges 3,574 11,679 4,789 2,335 8,000 5,665 71% 100-6310-0391 Cost Center Charges 961 6,200 4,287 3,870 5,487 1,618 29% ** 0.6% Total Streets Trees & Landscaping: $ 38,332 $ 51,688 $ 52,862 $ 21,499 $ 44,687 $ 23,188 52% 6400 - Planning
100-6400-0100 Salaries 21,949 76,596 64,599 36,528 75,500 38,972 52% 100-6400-0109 CalPERS UAAL - - 17,402 7,071 19,400 12,329 64% 100-6400-0110 CalPERS ER 25,393 26,808 8,085 5,212 8,500 3,288 39% 100-6400-0111 Social Security 1,710 5,192 7,772 2,905 8,500 5,595 66% 100-6400-0112 Deferred Compensation - 925 1,659 1,842 1,800 (42) -2% 100-6400-0113 PERS Employee - - 4,013 3,155 4,000 845 21% 100-6400-0118 Measure P Payroll - - - 1,882 - (1,882)
100-6400-0119 Incentives - - - 299 - (299)
100-6400-0120 Health 1,389 5,325 3,214 1,996 3,800 1,804 47% 100-6400-0125 Life Insurance 7 67 16 - 50 50 100%
100-6400-0130 Workers Compensation 1,288 2,515 5,455 5,577 6,424 846 13% 100-6400-0131 Unemployment 61 174 100 548 125 (423) -339% 100-6400-0200 Office Supplies 72 314 265 278 300 22 7%
100-6400-0201 Postage 917 1,424 1,316 1,383 1,416 33 2% 100-6400-0205 Special Dept Expenditures 570 200 103 1,229 125 (1,104) -883% 100-6400-0229 Planning Commission 2,250 2,300 1,000 600 1,200 600 50% 100-6400-0230 Legal Advertising 2,843 1,996 1,643 573 1,500 927 62% 100-6400-0235 Telephone 270 272 273 92 300 208 69%
100-6400-0257 M.E - Office Supplies 1,938 1,548 2,421 1,702 2,500 798 32% 100-6400-0266 Auditor / Attorney Services - - 26,552 18,954 21,500 2,546 12% 100-6400-0267 Professional Services - Planning 51,769 83,450 (4,696) 32,801 26,500 (6,301) -24% 100-6400-0290 Membership Dues 1,050 600 - 600 - (600)
100-6400-0295 Travel / Conferences / Meetings - - - - 500 500 100% City of Escalon - Expenses 8 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
100-6400-0390 General Government Charges 29,464 31,712 33,966 18,275 37,000 18,726 51% 100-6400-0391 Cost Center Charges 3,885 11,772 12,607 15,766 10,058 (5,708) -57% 100-6400-0590 Machinery & Equipment - - - - - -
** 4.4% Total Planning: $ 146,826 $ 253,191 $ 187,766 $ 159,269 $ 230,997 $ 71,729 31% 6420 - Building
100-6420-0100 Salaries 16,176 61,442 51,256 29,406 61,500 32,094 52% 100-6420-0109 CalPERS UAAL - - 14,099 5,672 15,600 9,928 64% 100-6420-0110 CalPERS ER 23,131 21,280 6,396 4,128 6,500 2,372 36% 100-6420-0111 Social Security 1,264 4,211 6,292 2,362 6,700 4,338 65% 100-6420-0112 Deferred Compensation - 793 1,409 1,561 1,500 (61) -4% 100-6420-0113 PERS Employee - - 3,203 2,541 3,200 659 21% 100-6420-0118 Measure P Payroll - - - 1,783 - (1,783)
100-6420-0119 Incentives - - - 205 - (205)
100-6420-0120 Health 1,389 4,642 2,779 1,711 3,200 1,489 47% 100-6420-0125 Life Insurance 7 58 14 - 50 50 100%
100-6420-0130 Workers Compensation 949 2,086 4,425 4,487 5,235 748 14% 100-6420-0131 Unemployment 44 141 77 444 100 (344) -344% 100-6420-0200 Office Supplies 142 278 322 317 400 83 21% 100-6420-0205 Special Dept Expenditures 12 40 - - 32,000 32,000 100% 100-6420-0230 Legal Advertising 80 - 34 240 - (240)
100-6420-0235 Telephone 135 136 136 46 150 104 69%
100-6420-0257 M.E - Office Supplies 1,938 1,548 2,421 1,702 2,400 698 29% 100-6420-0268 Professional Services - Building 62,164 52,521 108,276 47,161 100,000 52,839 53% 100-6420-0290 Membership Dues 1,050 600 - 600 - (600)
100-6420-0295 Travel & Conference - - 105 - 500 500 100% 100-6420-0390 General Government Charges 24,013 31,688 42,558 13,725 47,000 33,276 71% 100-6420-0391 Cost Center Charges 3,451 13,250 23,936 10,653 24,693 14,040 57% ** 3.5% Total Building: $ 135,946 $ 194,713 $ 267,737 $ 128,744 $ 310,728 $ 181,984 59% 6421 - Engineering
100-6421-0100 Salaries 14,625 68,401 60,025 33,764 70,000 36,236 52% 100-6421-0109 CalPERS UAAL - - 15,916 6,441 18,000 11,559 64% 100-6421-0110 CalPERS ER 25,323 23,551 7,139 4,591 7,000 2,409 34% 100-6421-0111 Social Security 1,136 4,711 7,112 2,671 7,500 4,829 64% 100-6421-0112 Deferred Compensation - 925 1,634 1,810 1,700 (110) -6% 100-6421-0113 PERS Employee - - 3,599 2,856 3,500 644 18% 100-6421-0118 Measure P Payroll - - - 1,477 - (1,477)
100-6421-0119 Incentives - - - 205 - (205)
100-6421-0120 Health 934 5,295 3,214 1,996 3,700 1,704 46% City of Escalon - Expenses 9 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
100-6421-0125 Life Insurance 4 67 16 - 25 25 100%
100-6421-0130 Workers Compensation 858 2,084 4,976 5,062 5,926 864 15% 100-6421-0131 Unemployment 44 158 85 502 100 (402) -402% -
100-6421-0200 Office Supplies 151 181 203 179 200 21 10% 100-6421-0201 Postage - - - 200 - (200)
100-6421-0202 Printing & Reproduction - - - - - -
100-6421-0205 Special Dept Expenditures 1,512 - - 700 - (700) 100-6421-0235 Telephone 135 136 136 46 125 79 63%
100-6421-0257 M.E - Office Supplies 1,942 2,314 3,121 1,702 3,100 1,398 45% 100-6421-0265 Professional Services - Engineering 83,609 116,895 108,095 62,419 106,000 43,581 41% 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 19,487 42,000 22,513 54% 100-6421-0391 Cost Center Charges 2,420 1,975 16,259 19,129 20,287 1,157 6% ** 4.5% Total Engineering: $ 158,813 $ 237,730 $ 269,576 $ 165,840 $ 289,163 $ 123,324 43% 6600 - Parks
100-6600-0100 Salaries 20,334 25,817 13,711 9,942 16,500 6,558 40% 100-6600-0102 Overtime 2,430 2,701 799 1,358 1,100 (258) -23% 100-6600-0109 CalPERS UAAL - - 5,389 2,639 6,000 3,361 56% 100-6600-0110 CalPERS ER 10,492 7,966 2,215 1,469 2,400 931 39% 100-6600-0111 Social Security 1,773 1,835 2,458 768 3,500 2,732 78% 100-6600-0112 Deferred Compensation 61 66 60 261 100 (161) -161% 100-6600-0113 PERS Employee - - 943 815 1,000 185 19%
100-6600-0118 Measure P Payroll - - - 527 - (527)
100-6600-0119 Incentives - - - 675 - (675)
100-6600-0120 Health 5,762 6,068 4,315 2,529 5,000 2,471 49% 100-6600-0125 Life Insurance 29 29 6 - 25 25 100%
100-6600-0130 Workers Compensation 1,335 2,053 1,633 2,074 1,841 (233) -13% 100-6600-0131 Unemployment 56 55 34 145 50 (95) -189%
100-6600-0205 Special Dept Expenditures 6,465 7,654 7,941 9,381 8,000 (1,381) -17% 100-6600-0212 Equipment Replacement 6,335 7,490 2,806 1,348 3,000 1,652 55% 100-6600-0220 Small Tools 167 274 242 - 300 300 100%
100-6600-0240 Electricity 13 26 6 2 25 23 92%
100-6600-0245 Rents & Leases 705 425 484 - 584 584 100% 100-6600-0250 Building Supplies 3,901 1,163 1,259 - 1,500 1,500 100% 100-6600-0251 Building Maintenance 2 1,555 - 480 - (480) 100-6600-0255 M.E - Special Departmental 1,664 95 172 812 500 (312) -62% 100-6600-0260 Vehicle Repairs 652 1,614 - - 1,000 1,000 100% 100-6600-0264 Professional Services - Spcl Dept 44,342 72,994 61,166 40,438 57,000 16,562 29% City of Escalon - Expenses 10 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
100-6600-0272 Contractual Services - Trees & Landsc 8,550 65 100 - 1,000 1,000 100% 100-6600-0275 Professional Services - Pest Control 4,604 4,725 5,845 3,889 5,700 1,811 32% 100-6600-0276 Contractual Services - Spcl Dept 804 - 552 696 800 104 13% 100-6600-0279 Contractual Services - Parks Mtc 550 578 2,562 240 3,000 2,760 92% 100-6600-0390 General Government Charges 32,824 27,195 20,639 12,647 24,500 11,853 48% 100-6600-0391 Cost Center Charges 19,698 14,668 13,126 15,438 15,121 (317) -2% 100-6600-0590 Machinery & Equipment - 25,063 - - - -
** 3.0% Total Parks: $ 173,553 $ 212,176 $ 148,465 $ 108,573 $ 159,546 $ 50,973 32% 6605 - Recreation
100-6605-0100 Salaries 54,183 30,078 41,993 19,959 50,000 30,041 60% 100-6605-0102 Overtime 551 293 555 282 800 518 65%
100-6605-0109 CalPERS UAAL - - 10,695 4,280 12,000 7,720 64% 100-6605-0110 CalPERS ER 18,465 6,486 1,577 1,223 1,700 477 28% 100-6605-0111 Social Security 4,503 2,132 4,679 1,631 5,100 3,469 68% 100-6605-0112 Deferred Compensation 1,746 287 496 780 600 (180) -30% 100-6605-0113 PERS Employee - - 1,031 1,108 1,100 (8) -1% 100-6605-0118 Measure P Payroll - - - 1,041 - (1,041)
100-6605-0119 Incentives - - - 445 - (445)
100-6605-0120 Health 7,769 8,032 7,313 3,384 8,000 4,616 58% 100-6605-0125 Life Insurance 64 31 7 - 25 25 100%
100-6605-0130 Workers Compensation 3,210 4,416 2,753 3,386 4,105 719 18% 100-6605-0131 Unemployment 444 327 533 286 650 364 56%
100-6605-0200 Office Supplies - 46 1,021 - 1,500 1,500 100% 100-6605-0205 Special Dept Expenditures 132 6,303 - 483 - (483) 100-6605-0230 Legal 206 252 176 404 200 (204) -102%
100-6605-0240 Electricity 17,131 21,201 22,274 16,198 19,500 3,302 17% 100-6605-0257 M.E. Office Expenses 1,946 1,450 3,259 2,059 3,500 1,441 41% 100-6605-0264 Professional Services - Spcl Dept - - 3,500 - 4,000 4,000 100% 100-6605-0810 Miscellaneous Classes 10,860 17,375 15,791 6,424 15,000 8,576 57% 100-6605-0815 Flag Football 21,893 23,976 31,194 39,001 32,000 (7,001) -22% 100-6605-0850 Soccer League 41,655 45,936 91,573 26,813 62,000 35,187 57% 100-6605-0853 Youth Baseball 32,363 34,126 50,243 24,198 51,000 26,802 53% 100-6605-0855 Youth Basketball 13,058 16,509 26,223 17,983 27,000 9,017 33% 100-6605-0857 Adult Softball 1,922 2,409 2,824 2,528 3,000 472 16% 100-6605-0858 Swimming Program 42 - - - 100 100 100%
100-6605-0870 Field Maintenance 5,220 11,466 8,616 5,026 9,000 3,974 44% 100-6605-0390 General Government Charges 62,545 54,870 60,759 21,236 60,000 38,764 65% 100-6605-0391 Cost Center Charges 8,771 31,185 44,398 26,366 42,289 15,923 38% ** 6.2% Total Recreation: $ 321,250 $ 319,199 $ 433,483 $ 227,106 $ 414,169 $ 187,062 45% City of Escalon - Expenses 11 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
6610 - Library
100-6610-0100 Salaries 2,925 3,661 3,332 3,036 4,000 964 24% 100-6610-0102 Overtime - 91 - 257 100 (157) -157%
100-6610-0109 CalPERS UAAL - - 882 706 1,000 294 29%
100-6610-0110 CalPERS ER 1,281 1,135 288 312 300 (12) -4% 100-6610-0111 Social Security 233 240 325 237 350 113 32% 100-6610-0112 Deferred Compensation - - 37 228 50 (178) -355% 100-6610-0113 PERS Employee - - 157 245 200 (45) -23%
100-6610-0118 Measure P Payroll - - - 155 - (155)
100-6610-0119 Incentives - - - 114 - (114)
100-6610-0120 Health 440 495 462 310 550 240 44%
100-6610-0125 Life Insurance 4 4 1 - 25 25 100%
100-6610-0130 Workers Compensation 172 246 228 556 319 (237) -74% 100-6610-0131 Unemployment 9 7 7 43 30 (13) -43%
100-6610-0205 Special Dept Expenditures 17 - 162 73 200 127 63% 100-6610-0235 Telephone 3,880 2,057 423 209 500 291 58% 100-6610-0236 Computer 588 588 588 392 650 258 40%
100-6610-0240 Electricity 6,471 7,111 9,462 9,368 9,800 432 4% 100-6610-0241 Gas 6,257 3,510 3,427 1,140 3,800 2,660 70% 100-6610-0250 Building Maintenance Supplies 1,314 907 207 - 300 300 100% 100-6610-0251 Building Maintenance 763 1,748 890 806 1,100 294 27% 100-6610-0501 Facility Maintenance & Repairs - - - 12,667 22,000 9,333 42% 100-6610-0264 Professional Services - Spcl Dept 2,087 1,826 1,311 1,182 1,500 318 21% 100-6610-0274 Professional Services - Bldg Mtc 12,710 12,699 12,314 10,639 11,500 861 7% 100-6610-0275 Professional Services - Pest Control 448 576 585 369 700 331 47% 100-6610-0287 Insurance - Fire / Property - 5,289 6,554 - 6,700 6,700 100% 100-6610-0390 General Government Charges 10,897 12,025 8,619 2,463 11,000 8,537 78% 100-6610-0391 Cost Center Charges 1,656 6,405 7,198 2,591 4,728 2,136 45% ** 1.3% Total Library: $ 52,153 $ 60,621 $ 57,461 $ 48,098 $ 81,402 $ 33,304 41% 6620 - Community Center
100-6620-0100 Salaries 13,170 7,810 5,606 3,321 6,500 3,179 49% 100-6620-0102 Overtime 90 517 185 298 250 (48) -19%
100-6620-0109 CalPERS UAAL - - 1,948 815 2,200 1,385 63% 100-6620-0110 CalPERS ER 4,683 2,261 676 491 700 209 30% 100-6620-0111 Social Security 1,142 539 756 274 1,000 726 73% 100-6620-0112 Deferred Compensation 316 48 75 122 100 (22) -22% 100-6620-0113 PERS Employee - - 339 320 400 80 20%
100-6620-0118 Measure P Payroll - - - 162 - (162)
100-6620-0119 Incentives - - - 207 - (207)
City of Escalon - Expenses 12 of 13

City of Escalon Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $ 3,647,747 $ 3,678,074 $ (30,327) 58%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26
GENERAL FUND EXPENDITURES * Unaudited * Unaudited 02/10/26 $ 6,341,507 Updated: 2/10/2026 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
Available
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
100-6620-0120 Health 1,559 2,257 2,013 1,063 2,400 1,337 56% 100-6620-0125 Life Insurance 12 9 2 - 25 25 100%
100-6620-0130 Workers Compensation 778 1,063 540 649 695 47 7% 100-6620-0131 Unemployment 145 41 14 45 25 (20) -78%
100-6620-0205 Special Dept Expenditures 443 771 1,105 168 1,300 1,132 87% 100-6620-0235 Telephone 2,109 1,598 746 259 800 541 68% 100-6620-0240 Electricity 3,273 3,562 4,509 7,288 4,800 (2,488) -52% 100-6620-0241 Gas 7,410 4,112 4,825 1,788 4,800 3,012 63% 100-6620-0245 Rents & Leases - 338 957 1,007 1,000 (7) -1% 100-6620-0250 Building Maintenance Supplies 1,886 1,835 1,751 473 2,100 1,627 77% 100-6620-0251 Building Maintenance 280 1,054 58 461 100 (361) -361% 100-6620-0255 M.E - Special Departmental - 340 - 400 400 100% 100-6620-0264 Professional Services - Spcl Dept 7,590 5,649 3,000 4,221 3,100 (1,121) -36% 100-6620-0274 Professional Services - Bldg Mtc 13,983 9,749 9,174 12,689 13,500 811 6% 100-6620-0275 Contractual Services - Pest Control 492 532 585 369 700 331 47% 100-6620-0390 General Government Charges 14,352 12,986 5,748 4,247 7,800 3,553 46% 100-6620-0391 Cost Center Charges 2,033 6,720 3,375 5,522 4,803 (719) -15% ** 1.3% Total Community Center: $ 75,899 $ 115,737 $ 26,927 $ 46,258 $ 59,498 $ 13,241 22% 9999 - Transfers Out
100-9999-0990 Transfers Out - Net 304,418 2,094,896 288,513 250,006 545,802 295,796 54% ** 6.9% Total Transfers Out of General Fund: $ 304,418 $ 2,094,896 $ 288,513 $ 250,006 $ 545,802 $ 295,796 54% Total General Fund Expenditures: 5,161,726 6,919,488 5,322,682 3,647,747 6,341,507 2,693,760 42% Net Cost Center / Gen Govt Dist to General Fund: 48% 33% 56% 58% 42% ** 100% (0)
City of Escalon - Expenses 13 of 13

City of Escalon
Fiscal Year 2025-26 Adopted Budget
Water Funds Recap
2/10/2026 Cash at 02/10/26
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) $ 1,226,721 $ 752,868 16,114,006 - $ 1,540,843 - 605 Water Capital Fund (Fund 605) - Surface Water $ 187,697 $ - 2,751,436 1,537,082 $ 3,126,435 - 610 Water Depreciation Reserve Fund (Fund 610) $ 1,133,318 $ 1,342,166 1,083,436 55,674 $ 1,728,547 - 615 Water SDWBL 76 Debt Service Fund (Fund 615) $ - $ - - - $ - - 615 616 Water SDWBL 84 Debt Service Fund (Fund 616) $ 59,959 $ 63,266 (1,370,670) 170,000 $ 232,448 1,562,009 616 164,057 1,397,952 - - Sub Total Water $ 2,607,695 $ 2,158,300 $ 18,578,208 $ 1,762,756 $ 6,628,273 $ 1,562,009 $ 164,057 $ 1,397,952 $ - $ - * 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) $ 1,204,680 $ 971,788 1,836,104 - $ 1,712,431 - 623 Sewer Industrial Capital Fund (Fund 623) $ 19,163 $ 280,994 781,951 - $ 750,106 - 627 Sewer Industrial Debt Service Fund (Fund 627) $ 101,127 $ 8,494 (285,845) 55,000 $ 165,523 431,144 627 164,057 0 267,087 - Sub Total Sewer Industrial $ 1,324,969 $ 1,261,276 $ 2,332,211 $ 55,000 $ 2,628,059 $ 431,144 $ 164,057 -$ 267,087 $ -$ 630 Sewer Municipal Operating Fund (Fund 630) $ 665,315 $ 565,792 11,620,607 - $ 726,829 - 633 Sewer Municipal Capital Fund (Fund 633) $ 34,737 $ 76,567 1,175,169 - $ 1,103,938 - 635 Sewer Municipal Depreciation Reserve Fund (Fund 635) $ 17,641 $ 56,670 1,373,772 - $ 658,681 - 637 Sewer Municipal Debt Service Fund (Fund 637) $ 42,698 $ 67,201 (2,155,130) 350,000 $ 654,554 2,845,300 637 82,028 0 1,957,446 805,826 Sub Total Sewer Municipal $ 760,392 $ 766,231 $ 12,014,418 $ 350,000 $ 3,144,002 $ 2,845,300 $ 82,028 -$ 1,957,446 $ 805,826$ Total Sewer $ 2,085,361 $ 2,027,507 $ 14,346,629 $ 405,000 $ 5,772,062 $ 3,276,444 $ 246,085 $ - $ 2,224,533 $ 805,826 * 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) 98,341 109,844 2,094,125 - $ 99,270 - 0 0 0 0 643 Stormwater Enterprise Capital Fund (Fund 643) 8,972 - 307,383 - $ 307,383 - 0 0 0 0 645 Stormwater Enterprise Depreciation Fund (Fund 645) 1,119 - 47,630 - $ 47,630 - 0 0 0 0 Sub Total Storm Drain $ 108,432 $ 109,844 $ 2,449,138 $ - $ 454,283 -$ $ - -$ -$ -$ Totals for all Water Enterprise $ 4,801,488 $ 4,295,651 $ 35,373,975 $ 2,167,756 $ 12,854,617 $ 4,838,453 $ 410,142 $ 1,397,952 $ 2,224,533 $ 805,826 Year to Date
FY 2025-26
Reserved
2025-26 YTD
Fund Balance
FY 2025-26
Reserved
2025-26 YTD
Fund Balance
Enterprise Funds

City Of Escalon Cash on Hand
Districts - FY 2025-2026 220 $ (3,883) •Sunrise Terrace LLMD NO 96-1 ~ Fund 220 Actuals as of - 02/10/26 221 $ (14,581) •Belleterra Estates LLMD NO 01-1 ~ Fund 221 222 $ •Westwood Country LLMD NO 02-01 ~ Fund 222 9,806
223 $ •Estates LLMD NO 06-1 ~ Fund 223 3,608
224 $ •Estates BAD (Benefit Assessment District) NO 06-1 ~ Fund 224 20,659 Totals $ 15,608
FY 2026
Revenues - All Accounts
Revenues FUND

ACCOUNT NAME
220
Sunrise
221
BelleTerra
222
Countrywood
223
Estates
224
Estates BAD Grand Total
LLD-REVENUE LLD & HOUSING (5,224) (50,182) (30,027) (8,929) (3,621) (97,983) LLD-REVENUE UMP-INVEST.EA (49) (30) (442) (520)
Grand Total (5,224) (50,182) (30,076) (8,959) (4,063) (98,503) 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 1,680 17,382 9,180 4,690 32,932 LLD-EXPENDITURE Street Lights 1,771 1,252 2,074 811 5,909 LLD-EXPENDITURE Tree Maint 33,126 4,421 37,548
LLD-EXPENDITURE ELECTRICI 5 397 37 477 916
LLD-EXPENDITURE PRO.SERV. 2,458 2,656 2,763 2,268 2,268 12,413 LLD-EXPENDITURE PROP TAX 99 429 558 114 68 1,268
LLD-EXPENDITURE SPEC.DEPT 30 1,968 1,966 30 30 4,023
LLD-EXPENDITURE UTIL-WATE 1,843 17,575 7,746 2,001 29,165 Grand Total 7,885 74,785 28,746 9,914 2,844 124,174
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 17,185 17,185 LANDSCAPE MAINTENANCE 1,680 9,100 10,780
LANDSCAPE/TREE PRUNNING 80 80 REPAIR BROKEN SPRINKLER 197 197 THE ESTATES LANDSCAPING 4,690 4,690
LLD-EXPENDITURE C.S. PARK Total $ 1,680 $ 17,382 $ 9,180 $ 4,690 $ 32,932 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 1,252 2,074 811 4,137 PACIFIC GAS AND ELECTRIC 1,455 1,455 REVERSE VOIDED CHECK (297) (297) STREET LIGHTS 614 614 LLD-EXPENDITURE C.S.-ST.L Total $ 1,771 $ 1,252 $ 2,074 $ 811 $ 5,909 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
AUTUMN GINKO TREE-FARINELLI 288 288
LLD-EXPENDITURE C.S.-TREE Total $ 33,126 $ 4,421 $ 37,548 LLD-EXPENDITURE ELECTRICI ELECTRICITY 21 16 37 MODESTO IRRIGATION DISTRICT 397 477 874 PACIFIC GAS AND ELECTRIC (5) 41 36 REVERSE VOIDED CHECK (11) (19) (30) LLD-EXPENDITURE ELECTRICI Total $ 5 $ 397 $ 37 $ 477 $ 916 LLD-EXPENDITURE PRO.SERV. ANNUAL MAINTENANCE REPORT 708 905 1,013 518 518 3,660 STREET SWEEPING SERVICES 1,356 1,356 1,356 1,356 1,356 6,779 PROFESSIONAL SERVICES JUL 2025 395 395 395 395 395 1,975 LLD-EXPENDITURE PRO.SERV. Total $ 2,458 $ 2,656 $ 2,763 $ 2,268 $ 2,268 $ 12,413 LLD-EXPENDITURE PROP TAX DEC 2025 ADV 53% 99 429 558 114 68 1,268 LLD-EXPENDITURE PROP TAX Total $ 99 $ 429 $ 558 $ 114 $ 68 $ 1,268 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 WESTURF RESCUE SOD 117 117 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 $ 1,966 $ 30 $ 30 $ 4,023 LLD-EXPENDITURE UTIL-WATE CITY WATER 1,843 17,575 7,746 2,001 29,165 LLD-EXPENDITURE UTIL-WATE Total $ 1,843 $ 17,575 $ 7,746 $ 2,001 $ 29,165 Grand Total 7,885 74,785 28,746 9,914 2,844 124,174 Districts - Expense Summary Fiscal Year 2025 - 2026 1 of 1

CITY OF ESCALON
Account Analysis - Hunting Pivot
Fiscal Years 2021 - 2026
Property Tax Payments
Net Loss / Paid by the General Fund
$ 43,269
Sunrise BelleTerra Countrywood Estates Estates BAD
Revenues FUND
FY FM Month 220 221 222 223 224 Grand Total
2021 7January -$5,224 -$23,619 -$13,608 -$5,346 -$2,757 -$50,553 2021 #May -$4,632 -$20,945 -$12,067 -$4,740 -$2,444 -$44,830 2021 Total -$9,856 -$44,565 -$25,675 -$10,086 -$5,201 -$95,382 2022 6December -$5,191 -$36,006 -$13,328 -$8,103 -$2,246 -$64,874 2022 #May -$4,665 -$31,930 -$11,819 -$7,185 -$1,992 -$57,591 2022 Total -$9,856 -$67,936 -$25,147 -$15,288 -$4,238 -$122,465 2023 7January -$5,224 -$36,419 -$13,587 -$8,208 -$2,267 -$65,704 2023 #May -$4,632 -$32,296 -$12,048 -$7,279 -$2,010 -$58,266 2023 Total -$9,856 -$68,714 -$25,635 -$15,487 -$4,277 -$123,970 2024 7January -$5,224 -$36,796 -$21,648 -$9,799 -$2,415 -$75,881 2024 #May -$4,632 -$32,630 -$19,197 -$8,689 -$2,141 -$67,290 2024 Total -$9,856 -$69,427 -$40,845 -$18,488 -$4,556 -$143,171 2025 7January -$5,224 -$40,619 -$28,376 -$10,070 -$3,657 -$87,946 2025 #May -$4,632 -$36,021 -$25,164 -$8,930 -$3,243 -$77,990 2025 Total -$9,856 -$76,639 -$53,540 -$19,001 -$6,900 -$165,935 2026 7January -$5,224 -$50,182 -$30,027 -$8,929 -$3,621 -$97,983 2026 Total -$5,224 -$50,182 -$30,027 -$8,929 -$3,621 -$97,983 Grand Total -$54,504 -$377,463 -$200,868 -$87,279 -$28,792 -$748,907 Expenses - All Accounts Sunrise BelleTerra Countrywood Estates Estates BAD Expenses FUND
FY GL_ACCOUNT.Special 220 221 222 223 224 Grand Total
2021 Electricity 123 583 150 322 1,178
G Gov & CC Chgs 384 1,256 1,171 384 193 3,388
Services & Supplies 6,914 28,305 14,484 8,191 1,688 59,581 Utility Costs 2,669 23,019 9,799 2,860 38,346
2021 Total 10,089 53,163 25,604 11,434 2,203 102,493
2022 Electricity 122 588 61 301 1,073
G Gov & CC Chgs 419 489 261 398 204 1,771
Maintenance 207 207
Services & Supplies 6,123 41,300 19,862 11,620 2,611 81,515 Utility Costs 3,017 22,630 11,327 2,495 39,469
2022 Total 9,681 65,007 31,718 14,513 3,116 124,036
2023 Electricity 18 588 78 395 1,079
G Gov & CC Chgs 416 1,456 1,456 432 249 4,009
Services & Supplies 7,046 36,046 28,023 13,544 2,943 87,602 Utility Costs 2,723 21,539 10,101 3,369 37,731
2023 Total 10,203 59,629 39,658 17,346 3,587 130,422
2024 Electricity 32 627 97 778 1,534
G Gov & CC Chgs 2,659 3,940 1,700 728 965 9,992
Services & Supplies 7,946 43,175 25,694 11,657 2,669 91,142 Utility Costs 3,353 22,727 11,074 2,814 39,967
2024 Total 13,990 70,469 38,566 15,199 4,412 142,636
2025 Electricity 12 661 97 660 1,430
G Gov & CC Chgs 608 4,042 2,240 759 162 7,811
Services & Supplies 11,725 48,589 29,429 15,327 6,492 111,562 Utility Costs 3,835 26,559 13,534 3,685 47,613
2025 Total 16,180 79,852 45,299 19,771 7,314 168,416
2026 Electricity 5 397 37 477 916
Services & Supplies 6,038 56,814 20,962 7,913 2,366 94,093 Utility Costs 1,843 17,575 7,746 2,001 29,165
2026 Total 7,885 74,785 28,746 9,914 2,844 124,174
Grand Total 68,028 402,904 209,590 88,177 23,476 792,175 Net Loss + / Gain - -13,523 -25,441 -8,722 -898 5,316 -43,269 3850-1159 LLD-REVENUE LLD & HOUSING
Account Analysis Details LLMDs.xlsm

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Robert Hardgraves, Chief of Police
Date: February 9, 2026
Subject: Police Department Activity for January 2026
Escalon Police Department Activity
January 2026
Total Incidents 699
Calls for Service 296
Officer Initiated Incidents 403
Traffic Stops 121
Other OIA Incidents 282
Bus/Building checks 140
Veh/Ped Check 15
Total Officer Cases/Reports 69
Total Arrests 26
Misdemeanor Arrests 24
Felony Arrests 2
Driving Under the Influence
Total Citations 56
Accident 5
No Injury 4
Minor Injury 1
Major Injury 0
Fatal 0
DUI 0
Hit & Run 1
Since our records management system does not properly categorize violation types (moving, non-moving, & parking). The following are the violations for which citations were issued. *Note – many citations contain more than one violation
Violation Description #
12500(A) VC UNLICENSED DRIVER 10
12951(A) VC Driver's license, not in possession 1
14600(A) VC FAILURE TO NOTIFY CHANGE OF ADDRESS 3
14601.1(a) VC Drive W/License Suspended 1
14601.2(A) VC Drive W/License Susp for DUI 2
14601.5(A) VC DRIVING WITH LICENSE REVOKED 1
16028(A) VC NO PROOF FINANC. RESP. 27
21658(A) VC LANED ROADWAYS 1
22108 VC NO TURN SIGNAL WHEN TURNING LEFT OR RIGHT 1
22109 VC STOPPING SUDDENLY 1
22350 CVC UNSAFE SPEED 6
22400 VC MINIMUM SPEED 1
22450(A) VC STOP SIGN AT INTERSECTION 1
23222(b)(1) VC Poss Marijuana W/Driving 1
24250 VC DRIVING WITHOUT HEADLIGHTS IN DARKNESS 1
24252(A) VC REQUIRED LIGHTING DEVICES 1
24252(A)(1) VC All lighting equipment maintained in good work 2 24600 (E) VC TAIL LIGHTS REQUIRED TO BE RED 1
24603(B) VC Two brake lights requrired on vehicels manufac 1 26708(a)(1) VC Material Obst./Reduc. Driver's view 1
4000(a)(1) VC EXPIRED REGISTRATION 37
4159 VC CHANGE OF ADDRESS WITHIN 10 DAYS 1
4462(B) VC SHOW ON VEH/GIVE PO FLS DOC 1
4462.5 VC Display on vehicle/present to officer unlawful 2 5201 (b) CVC Permanent license plate 1
5201(c) VC Unlawful license plate cover 1
5201.1(b) VC License plate cover 1
5201.1(c) VC Altered the reflective coating 1
978.5 PC BENCH WARRANT 2
ITEM NO. __8B____

January Crime Activity 2025 vs 2026

January saw a noticeable increase in thefts and burglaries from November and December of 2025, but similar to January of 2025. There has noticeable increase of thefts from vehicles. Officers are patrolling for suspicious vehicles and persons at night.

Officer Gunter led the department in arrests with 13.

Officer Gunter led the department in citations with 18.

Major incidents and cases of interest for January 2026
Case #26-69 & 26-77 – Swatting and Arson – On 1/31/2026 a residence on Dent Street was the victim of a swatting incident. An incident that occurred in another city led us to believe that this was a highly targeted incident and not random. On 2/3/2026 a car at the same residence was set on fire. Officers are following up on leads and actively investigating the incidents. Extra patrols have been scheduled for the area to help prevent future incidents.

Reported Crime 2025 to 2026 2025 2026 Change
Notable Crimes Reported 18 16 -2
Murder 0 0 0
Rape 0 0 0
Robbery 0 0 0
Arson 0 0 0
Aggravated Assault 0 1 1
Simple Assault 4 0 -4
Burglaries 1 2 1
Vehicle 0 1 1
Residential 1 1 0
Commercial 0 0 0
Theft (Grand & Petty) 7 8 1
Shoplifting 3 0 -3
Identity Theft 1 3 2
Other 3 5 2
Stolen Vehicles 0 0 0
Vehicle Theft Attempts 0 0 0
Recovered stolen vehicles 1 0 -1
Crimes against Children 0 0 0
Domestic Violence 1 0 -1
Mental Health 4 4 0
Elder Abuse 0 1 1

Automated License Plate Reader (ALPR) Statistics
Month / Year: January 2026
Total Plate Reads: 762,008
Unique Plate Reads: 516,747
Total Plate Hits: 154
Stolen Vehicle: 2
Stolen License Plate: 118
Felony Vehicle: 0
Missing Child: 0
Other: 0
Criminal Activity / Crime Map
(Note: Thefts facilitated by Internet Scams, Phone Scams, and Identity Theft are not displayed on map) ● 1/6/2026 – Case #26-16 – Theft – 400 Block of First St – The victim could not find her debit card and noticed unauthorized charges on her account. Her ex-boyfriend was identified as the suspect. ● 1/9/2026 – Case #26-28 – Identity Theft/ Elder Abuse – The victim’s daughter discovered that the roommate of her elderly father had opened credit card accounts in his name. ● 1/12/2026 – Case #26-34 – Vehicle Burglary – 1200 Block of Sierra Dr – The victim’s vehicle window was smashed and the suspects stole over $1,000 in musical equipment, including a guitar and amp.
● 1/13/2026 – Case #26-35 – Theft by Fraud/ Scam – The victim met the suspect through an on-line dating app and had been sending them money via gift cards. The phone number used for communication comes back to Nigeria.
● 1/13/2026 – Case #26-37 – Identity Theft – The victim was contacted by his bank, who informed him that someone in North Carolina had entered a branch and attempted to access his account after presenting an ID and debit card. The subject was unable to answer security questions, so no access to the account was granted.
● 1/16/2026 – Case #26-26 – Theft – Escalon High School – A student was unable to locate their school issued Chrome Book and believed it to have been stolen. ● 1/13/2026 – Case #26-44 – Theft from Vehicle – 2000 Block of Swanson Dr – The victim lives out of town and was in Escalon visiting family. He parked his truck on the street near Swanson Park. Over $1,700 of tools were stolen from the bed of his truck. The theft was not reported until 1/16/26. ● 1/18/2026 – Case #26-46 – Commercial Burglary – Ace Hardware, 3360 McHenry Ave – A suspect broke into the business and stole over $3,000 worth of tools. ● 1/22/2026 – Case #26-46 – Mail Theft / Check Fraud – The victim mailed a check to DMV. When the check was processed by her bank, the amount and payee information had been altered.

Legend
● Thefts ● Burglaries ● Stolen Vehicles
● Identity theft & Theft by fraud or scam ● Robbery

● 1/29/2026 – Case #26-66 – Mail Theft / Check Fraud – The victim mailed a check to PG&E. When the check was processed by his bank, the amount and payee information had been altered.

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

CITY OF ESCALON
Crime Map - January 2026

ITEM NO. 8D

CITY COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Ivette Arevalo, Recreation Commission Secretary Date: February 3, 2026
Subject: Monthly Recreation Update- January 2026
Below is a summary of the January 2026 Recreation Department activities.

Baseball/Softball
Registration for the 2026 Baseball and Softball season opened on November 13, 2025, and officially closed on December 31, 2025.

For the 2026 season, the newly formed Escalon Little League will manage all 10U and older divisions, with assistance from the Escalon Recreation Department for player and coach registration.

T-Ball and 8U divisions will continue to be managed by the Escalon Recreation Department, consistent with prior years. Both organizations will collaborate on field use, scheduling, and preseason coordination.

Registration totals for Recreation-managed divisions include 140 T-Ball players, 97 players in 8U Baseball, and 56 players in 8U Softball, for a combined total of 293 participants.

Escalon Little League divisions reported 119 registered players in Baseball (10U and above) and 63 registered players in Softball (10U and above).

Player evaluations where successfully held on January 10, 2026, for all divisions except T-Ball. The season is anticipated to run from March through May 2026.

Basketball
Registration for the 2026 basketball season opened on October 1, 2025. The prior 2025 season included a total of 326 registered players.

Registration closed on November 17 with 448 registered participants, representing an increase of 122 players compared to the previous season, or approximately a 37% increase in enrollment. This total includes the program’s first All-Girls Division for ages 12–14, consisting of three teams.

Player evaluations were conducted over a two-day period and achieved an approximate 80% attendance rate, supporting effective player assessments and balanced team formation.

The game schedule for the 2026 season is expected to follow the same structure as the prior year, with the youngest division playing on weekday evenings and all other divisions scheduled on Saturdays.

Monthly Recreation Update- January 2026

Yoga
Gentle Flow Yoga, a 6-week class taught by Annette Wing, is held on Thursdays at 6:00 PM at the Escalon Community Center.

Karate
Karate classes are offered Mondays and Wednesdays at the Escalon Community Center for interested participants. Classes are instructed by Sensei Dan Duran, with the Shotokan Karate Academy who has over 30 years of training and currently holds the rank of Godan (5th degree black belt) under Hanshi Ricardo Llewelyn of Shotokan Karate Academy, Benicia.

Classes are held Mondays and Wednesday from 5:30pm to 8:30pm.

Dance
Beginner dance classes, offered by Powerhouse Dance Studio, are held on Tuesdays at the Escalon Community Center and are instructed by Laurie Levers.

Originally planned as two sessions (January 13–February 17, 2026), the classes have been combined into one session.

Zumbini
Zumbini has recently been introduced as the newest addition to the Escalon Recreation Program.

This music and movement class is designed for babies, toddlers, and preschoolers (ages 0–5) and combines singing, dancing, and play to support early childhood development.

Classes are held at the Escalon Community Center on Fridays from 11:15 a.m. to 12:00 p.m. in a sixweek session format.

The first session enrolled five participants, and the next session will run March 13 through April 10, 2026.

ITEM NO. 8E

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Trevin W. Barber, Development and Community Services Manager Date: February 4, 2026
Subject: Development Services Department Monthly Report for January 2026 Below is a summary of the Development Services Department activities for the month of January 2026.

Planning Commission
The regularly scheduled Planning Commission Meeting of January 13, 2026, was cancelled due to a lack of agenda items.

Economic Development
The regular Economic Development Committee meeting was held on January 27th. We heard from Go-Biz on the progress for adopting incentives for Opportunity Zones 2.0 as brought into law by the One Big Beautiful Bill. We also heard from BEAM Circular on their progress to fund bio-based manufacturing start ups in the region. Staff assisted a few more businesses apply for the County’s SPARK grant and we are pending data from the County as to the success of those applications—they have informed us that their ERP is being upgraded and that grants cannot be distributed for another month. Staff submitted two confidential site proposals to site selectors for the Liberty Business Park.
135 SPARK Grant Application Packets provided to Businesses 15 SPARK Grant Applications submitted
TBD SPARK Grant Funds Received in Escalon
0 Revolving Loan Fund Applications Supported
0 Businesses Added to Shop San Joaquin
0 Businesses Added to North Valley Biz Connect
0 New Business Grant Applications
$0 New Business Grant Awards
0 Expansion Grant Applications
$0 Expansion Grant Awards
0 New Development Tax Rebate Incentive Applications
$0 New Development Induced Tax Revenue
1 Prospective Business Inquiries
2 Confidential Site Selection Proposals Submitted

Building Department
31 Building Permit Inspections
1 Business Walkthroughs/Inspections
0 Code Enforcement Site Visit/Inspection(s)
Business License
6 New Business Licenses Issued
1 Avg # Days for Issue (Goal 3 days)
1 New Home Occupation Licenses Issued
1 Avg # Days for Issue (Goal 3 days)
100 % of permits to meet issue goal
177 Renewals
Code Enforcement

1 Code Enforcement Complaints Received
1 Code Enforcement Courtesy Notices Issued
0 Code Enforcement Notices Cleared
0 Weed Abatement Complaints Received
0 Weed Abatement Notices Issued
0 Weed Abatement Notices Cleared

Meetings & Events Attended by Staff
 4 Development Meeting with Property Owners / Consultants / or Developers  2 meetings with Business Owners
 4 meeting with a prospective business
 Coffee with City Hall
 Internal Meeting on Liberty Business Park Specific Plan Area Fee  Internal Meeting on Economic Development Code Enforcement  Internal Meeting on Traffic and Engineering Speed Surveys  Internal Meetings on Development Projects (Murphy Ranch, Solano Ridge, Weldway, Bold Communities)
 CMIS Program Review
 San Joaquin Valley Stormwater Quality Partnership monthly meeting  Habitat Technical Advisory Committee meeting
 Internal meetings on Housing Element
 SJCOG Meeting on ATP Grants

Development Services Projects in Process

PLANNING REVIEW
Address Project Name Application Type Status
1090 California St.

Bold
Communities
Apartment
Project
SB 35/423 Notice of
Intent Tribal Consultation
760 Escalon Avenue Austin Meat
Service Time Extension Under Review
2043 Jackson Avenue Show Off
Motorsports
CUP Amendment,
Façade Update, Signs Under Review
706 California / 1310
Irwin Solano Ridge
Planned Development,
Tentative Subdivision
Map, Site and
Architecture
Waiting for Updated
Submittals
SE Corner of Brennan
Ave & SR 120 Murphy Ranch
Annexation, Subdivision,
Specific Plan, Planned
Development
Planning
Commission
Recommended
Approval. Awaiting
Council Scheduling
2505 Jackson Avenue Almond Grove
Additional six units and
replace a SFD with TwoFamily Dwelling. In HCD permitting

BUILDING REVIEW
Address Project Name Application Type Status
1155 Escalon Avenue Heritage Church Addition In Plan Review 1524 & 1530
Catherine Way
McRoy-Wilbur
Communities 3 Lot Parcel Map Awaiting Civil Plan Resubmittal 1495 Countrywood Ln Countrywood
Cottages
Site and Architecture
(S & A) and Planned
Development (PD)
Building Approved.

Awaiting Civil
Resubmittal
1750 McHenry Ave Liquor Store Site and Architecture
Extension
Awaiting Initial
Building/Civil Plan
submittal

760 Escalon Ave Austin Meat
Service Site and Architecture Under Plan Review
1900 McHenry Ave
Vineyard Square
Tentative Parcel
Map Extension
TPM Time Extension
Request Awaiting Final Map
(4) projects in discussion with the City
Under Construction
Address Project Type Status
2203 California St Christian Reformed Church Office
Remodel Under Construction
Jackson Avenue &
2 nd Street - CT
Brayton & Sons
New Office and Storage Under Construction
1230 Brennan Rd Weldway Steel Under Construction
636 Zinfandel Dr. New Single Family Dwelling Under Construction 2996 McHenry Ave Tenant Improvements Under Construction Traffic Calming Program Requests Received
Date
Submitted Street Complaint Status
None at this time
Capital Improvement Projects
Under Construction Ready
 Well 1A  Railroad Striping HWY 120/BNSF
 Main Street Improvement Project  McHenry/Roosevelt Valve Replacement Under Design Early
 La Mesa Sewer Lift Station Reconstruction  2026 Pavement Restoration Project  First Street Improvement Project
 SSJID Surface Water Connection
 WWTP Upgrade Project

Special Projects/Efforts
 Liberty Business Park Specific Plan Area Fee Nexus Study  FY 25-29 CIP Project List and Budgeting
 Community Facilities Districts (CFDs)
 Federal Funding for WWTP Industrial Upgrade
6 th Cycle Housing Element Update
 Updating Draft Based on HCD Comments
 Housing Element Draft and Ordinance Updates
 Preparing for March Planning Commission Meeting Public Hearing  Housing Element Biweekly Meetings with 4Leaf (consultant)

ITEM NO. 8F

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Juston Collins, Public Works Superintendent/Manager Date: February 10, 2026
Subject: Public Works Update for January 2026
Below is a summary of the Public Works Department for January 2026 Streets
 Responded to and cleared several Underground Service Alerts (USAs).  Continued follow-up and response to code enforcement issues.  Patched asphalt following water leak repairs.
 Cleaned and restocked dog waste stations with bags.
 Completed cleanup and hauling at the Campbell Leaf Lot.  Repaired eight (8) streetlights.
 Performed gateway cleanup.
 Provided traffic safety support for an accident at the Highway 120 train tracks.  Trimmed trees at the roundabout.
 Replaced a deco light on Highway 120.
 Rehabilitated the island north of town with new trees, shrubs, and rock.  Removed the bus stop sign on McHenry Avenue.
 Took down all Christmas tree lights.

Parks:
 Conducted daily park rounds.
 Installed reserved signs as needed.
 Disinfected all playground structures.
 Performed gopher control.
 Filled potholes at the Hogan Sports Field.
 Repaired a sprinkler valve at Hogan Park.
 Completed disking at both City lots.
 Hauled multiple loads of compost to Main Street Park for the new lawn.  Construction of a new permanent batting cage.
 Performed playground inspections and completed necessary repairs.  Completed fence repairs at Dinosaur Park.

Storm:
 Performed weekly storm station rounds and maintenance.  Completed street sweeping.
 Replaced the Walnut storm pump.
 Conducted storm station inspections and completed necessary repairs.

Municipal Sewer:
 Completed weekly sew lift station rounds
 Ran sewer hot spots
 Began preparations for the 2026 industrial season
 Cleared blockage at the Vine lift station
 Maintenance on Walnut sewer lift station pump
 Unplugged the LaMesa sewer station
City Facilities:
 Held weekly tailgate safety meetings at the Corporation Yard to promote safe and efficient work practices.
 Disinfected the Corporation Yard.
 Disinfected the Wastewater Treatment Plant office and shop.  Disinfected all on-road and off-road equipment.
 Trimmed trees at the Animal Shelter.
 Conducted Capital Improvement Project (CIP) inspections for Main Street and Well 1A.  Set up facilities for basketball at the high school and El Portal.  Serviced the HVAC unit at the Community Center.
 Repaired and replaced lighting at the library.

ITEM NO. 8G

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Michele Bates, Deputy City Clerk
Date: February 6, 2026
Subject: Building Permits Issued for January 2026
Attached is the January 2026 Building Permits Summary, which outlines the types of permits issued within the City and provides year-to-date totals for each fee category.

Permit # Date Address Owner AP # Type Purpose Value Fee Contractor 20250139 01/21/26 1238 STANISLAUS ST. #B CHRISTOPHER DASILVA 227-120-33 RESIDENTIAL WATER METER $478.00 $478.00 OWNER 20250244 01/21/26 1000 JONES ROAD MICHAEL WEVER 247-120-10 RESIDENTIAL SOLAR $3,000.00 $101.00 PLACER SOLAR SOLUTIONS, INC. 20250265 01/20/26 25745 CATHERINE PG&E N/A RESIDENTIAL ENCROACHMENT $1,000.00 $410.00 PG&E 20250269 01/21/26 430 FIRST STREET RICHARD MAXWELL 225-320-15 RESIDENTIAL SOLAR $16,000.00 $539.00 SUNRUN, INC. 20250270 01/07/26 2505 MISSION COURT TIMOTHY CARNES 227-570-06 RESIDENTIAL REMODEL $19,000.00 $435.80 UNIQUE INNOVATION CONSTR. 20250277 01/13/26 1700 MAIN STREET MIKE MITCHELL 227-151-01 COMMERCIAL HVAC $60,000.00 $657.40 A&M HEATING AND A/C 20250280 01/06/26 2020 FRANKLIN STREET MARIA ESTEVAM 227-240-24 RESIDENTIAL RE-ROOF $11,088.00 $341.00 KEVIN DONNELLY ROOFING 20250281 01/13/26 1155 ESCALON AVENUE HERITAGE CHURCH 225-020-18 COMMERCIAL DEMOLITION $46,000.00 $192.00 CENTRAL VALLEY DEMOLITION 20250282 01/12/26 1659 JERRY AVENUE MANUEL SILVEIRA 227-440-05 RESIDENTIAL WATER HEATER $2,981.00 $103.60 DEHART PLUMBING 20260001 01/27/26 1900 MCHENRY AVENUE VINTAGE PROPERTIES 227-100-17 COMMERCIAL SIGN $7,797.00 $581.53 CITY SIGNS 20260004 01/28/26 1260 LILLIAN AVENUE RJB FARM PROPERTIES LLC 225-300-82 RESIDENTIAL DEMOLITION $8,500.00 $298.15 CENTRAL VALLEY DEMOLITION 20260005 01/26/26 405 NONI AVENUE MYRA SILVA 225-320-06 RESIDENTIAL ACCESSORY STRUCTURE $1,000.00 $243.50 HARRIS WALLACE CONSTR.

TOTALS: $176,844.00 $4,380.98
Continued Next Page
Allocation Issued Jan Issued To Date
0 New Resident. 3 New Resident. 1 17 0 0
0 New Comm. 4 New Comm. 4
*Miscellaneous 12 *Miscellaneous 104 *Miscellaneous 269 12 Total to Date 111 Total to Date 274
$63,047.00 Residential $2,390,771.48 Residential $5,720,465.21 $113,797.00 Commercial $3,990,472.37 Commercial $6,158,790.92 $176,844.00 Total $6,381,243.85 Total $11,879,256.13
$3,391.43
$0.50
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$478.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$484.00
$13.00
$0.00
$0.00
Engineering Fees $0.00
$14.05
TOTAL $4,380.98
** Development Impact Fees *Miscellaneous includes residential and commercial re-model, additions, pools, etc.

City of Escalon
Building Permits Issued
January 2026
Permits Issued This Month Permits Issued FY 25/26 to Date Permits Issued FY 24/25 Total Permit Value This Month Permit Value FY 25/26 to Date Permit Value FY 24/25 Residential
Commercial
New Residential
New Commercial
Total
Permit/PlanRev/Inspection $108,942.77 $171,650.44
TOTAL
Permit Fees This Month Permit Fees FY 25/26 to Date Permit Fees FY 24/25 SMIP $1,087.28 $1,373.85
Police** $23,046.56 $27,564.26
Public Works** $10,879.64 $12,960.81
Library** $1,396.80 $1,711.16
Transportation** $76,516.15 $91,865.05
Admin Fee** $4,169.52 $4,231.99
City Hall** $10,214.42 $12,196.13
Sewer** $7,650.00 $12,235.82
Water** $13,276.76 $27,511.86
Parks & Recreation** $16,574.00 $0.00
Water Meter $0.00 $0.00
Park In Lieu $0.00 $0.00
Fire Dept. Hand. $437.13 $1,000.60
Fire Facility $4,371.36 $10,006.08
RTIF $50,872.41 $82,282.50
Storm $0.00 $0.00
CFF $16,103.88 $14,058.25
Demo $1,249.00 $747.00
Green Building $318.00 $581.00
Housing In Lieu $0.00 $0.00
$418,494.58
$46,424.37
$521,842.41
Special Inspection $414.00 $2,997.29
Copy/Print Fees
$69,824.54
$1,150.36 $443.95

ITEM NO. 8H

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared by: Matt Morgan, Chief Water System Operator
Date: February 6, 2026
Subject: Water Department – January 2026
Production Total: 18,655,481 gal.

Historic Production Totals: 2017-19,465,101 2018-20,325,356 2019-19,275,403 2020-19,293,410 2021-20,795,856 2022-19,467,176 2023-18,038,075 2024-17,485,239 2025-18,988,106 Chlorine Used: 250.21 lbs.

Depth to Water: Average 86.72 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 – 720.09 hrs.

Well 9 – 0.0 hrs.

Well 10 – 1.2 hrs.

Laboratory Testing: All sources along with ten other 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 0.864 ppm.

Distribution System: 3- Door hangers delivered – (2-Returned checks 1-5-Day Disconnect Notice) 2- Shut -offs ( Repairs—Structure fire )

System Repairs: 2- Repairs made at library - Cut in new meter /Reposition fire hydrant.

Water Conservation: Water usage for January was down 1.75% from last year. With a per capita usage of 74.52 gal/person/day using the SWRCB Residential Gallons Per Capita Day (R-GCPD) formula.

ITEM NO. 8I_

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Dominic Freeseha, Quality Service Inc.

Date: February 2, 2026
Subject: Wastewater Treatment Plant Operations Staff Report The following is a summary providing an update on the City of Escalon Wastewater Treatment Plant Operations for January 2026.

Industrial/Storm Wastewater System:
 According to the EWWTF industrial influent meter, the plant received 3.332 MG of Industrial/Storm wastewater, which averages 0.107 Million Gallons per Day (MGD).  Staff has continued maintenance and repairs to aerators that need attention.  Staff continues to perform weed control around plant & ponds.  Staff finished pumping ponds 1 and 2 and only have to run the pumps after it rains.  Ponds 3 and 4 have 2 aerators running to keep the DO up and prevent odor complaints.

Industrial Update:
 There were no odor complaints in the month of January.  The DOs in all ponds are meeting requirements.

Domestic Wastewater:
 14.371 MG of domestic wastewater was received during the Month of January.  Staff continues with normal operations and maintenance including repairs to aerators and the cleaning of pond banks.
 No analytical issues or odor complaints occurred throughout the month of January.

ITEM NO. 9

COUNCIL AGENDA ITEM
FOR FBRUARY 17, 2026
Prepared By: Trevin W. Barber, Development and Community Services Manager Date: February 5, 2025
Subject: Consider Proposed Escalon Community Center Action Plan Recommendation:

Review and approve a proposed Escalon Community Center Action Plan, developed in response to the Council-initiated discussion on rental policies and fees at the February 2, 2026 Council meeting.

Strategic Plan Priority:

This item is not directly applicable to a Strategic Priority of the adopted Escalon 2025-2026 Strategic Plan.

Background:

At the December 1, 2025 City Council meeting, Councilmember Strohman requested, with support from Mayor Hagan, that the Council place an item on a future agenda to review the Escalon Community Center’s rental policies, fees, and overall utilization.

At the February 2, 2026 Council meeting, Council discussed the matter and provided broad direction to staff on several related topics. Council expressed interest in modernizing the rental process, expanding allowable uses, polling community and organizations regarding their barriers to renting, improving customer experience, improving marketing and identifying ways to more proactively program and activate the facility. The Council’s overarching direction was for staff to develop a plan to increase utilization—particularly on weekends—and to determine if the Center needs to be better aligned with community needs and demand.

In response to this direction, staff has prepared a Community Center Action Plan that outlines near-term operational improvements and longer-term opportunities for future consideration.

Discussion:

With the goal of increasing facility use, especially on weekends and especially for local residents and organizations, City staff believes there are effective and inexpensive actions that can be taken immediately. The idea would then be to re-evaluate after a period time to determine gaps in usage and explore longer-term efforts. Therefore, the proposed Community Center Action Plan is organized into two tiers: (1) Near-Term Actions that staff can implement immediately within existing resources, and

(2) Long-Term Opportunities that may require future budget, capital investment, or policy changes.

Near-Term Actions

1. Modernize the Booking Experience
Using the City’s existing recreation software, TeamSideline, Staff will implement a 24/7 self-service reservation system with real-time availability, digital agreements, online payments, and automated confirmations. This will reduce friction, eliminate paper-based processes, and improve customer convenience.

2. Market the Facility and Increase Awareness
Staff will promote the new, enhanced reservation system and rental opportunities of the facility in general through social media, utility bill inserts, school district communications, community organizations, and make more accessible on the City website.

3. Track Utilization and Report Progress Monthly
Staff will monitor bookings, revenue, attendance, partner usage, and cost recovery, and will provide monthly updates to the City Council as part of the recreation update.

4. Expand Allowances for Alcohol Use During Weekend Events Staff will revise the rental policy to allow more rental types to include alcohol during weekend events, subject to appropriate permitting and compliance requirements. This will include an increased security deposit, but not an increased rental fee to help mitigate potential risk to the center, while increasing the attractiveness of the center.

5. Update Security Requirements to Reduce Overall Need for Security and Allow Private Security Based on the Center’s track record, the Escalon Police Department has determined that the City is able to revise the type of rentals that require security. This will reduce costs for renters and make use more accessible. Further, to address police department staffing limitations, staff will revise the security requirement to allow licensed private security firms in addition to police personnel. Staff will require a signed agreement as part of the application process. This may increase use and accessibility of use by providing greater security options and flexibility.

6. Activate Underutilized Spaces Through Separate Rentals Staff will prepare the meeting room to create an additional rental space, and will explore the option to rent the kitchen. This will accommodate caterers, bakers, and small businesses that have expressed interest in kitchen-only.

7. Reinstate a Part-Time Community Center Host
Staff will reintroduce an on-call host position to conduct pre-event walkthroughs, troubleshoot issues during rentals, and support quality control across multiple spaces.

8. Apply Non-Profit Rates for Celebration of Life Events for Residents Staff will work with residents to extend the local non-profit rate to Celebration of Life events for Escalon residents, recognizing the community benefit and sensitivity of these gatherings.

9. Create a Local Vendor Resource List
Staff will compile and share a directory of local caterers, security, florists, decorators, DJs, officiants,

and other event-related businesses to support renters and promote local economic activity.

Long-Term Opportunities (For Future Council Consideration)

1. Install Remote Access and Digital Locks
Staff will evaluate and implement remote access controls to reduce reliance on physical keys, streamline check-in/check-out, and improve security.

2. Introduce Clear, Attractive Rental Packages
Develop bundled offerings such as Celebration Packages, Kids Party Packages, Business Meeting Packages, and Weekend Event Packages to simplify choices and increase revenue.

3. Build Recurring Community Programming
Establish weekly and monthly anchor events—fitness classes, Makers Markets, family game nights, karaoke nights, senior socials—to increase visibility and drive rental interest.

4. Expand and Reconfigure Parking
Evaluate options to increase parking capacity and improve circulation to support larger events and reduce congestion and conflicts with sports.

5. Host Seasonal Pop-Up Experiences
Explore partnerships for rotating attractions such as indoor laser tag, mobile escape rooms, holiday pop-ups, traveling theater, and themed youth activities.

6. Expand School Partnerships
Offer the facility for school clubs, choir rehearsals, and student activities to strengthen community ties and increase weekday utilization.

7. Install a Divider to Allow Dual Rentals
Assess the feasibility of installing a movable divider to allow simultaneous rentals and maximize revenue potential.

Fiscal Impact:

The near‑term actions can be implemented within existing operational budgets. Long‑term opportunities may require future budget appropriations, capital investment, or grant funding.

After implementation of the near-term actions, City staff will evaluate the use and availability of the Community Center and will reassess revised near term options or consider implementing long-range options. As appropriate and as needed, staff will return to Council to provide cost estimates and funding options for the actions.

ITEM NO. 10

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Jaylen French, City Manager
Date: February 9, 2026
Subject: Agenda Item Request to Consider Renaming Dinosaur Park to Danny Fox Park
Recommendation:

Consider Agenda Item Request from Councilmember Strohman, supported by Mayor Pro Tem Walker, to renaming Dinosaur Park to Danny Fox.

Strategic Plan Priority:

This item is not directly applicable to a Strategic Priority of the adopted Escalon 2025-2026 Strategic Plan.

Background Information:

Councilmember Strohman submitted an Agenda Item Request Form on February 1, 2026 with support from Mayor Pro Tem Walker to “Consider renaming the current Dinosaur Park to Danny Fox Park, in memory of former community member Danny Fox.” The request continues, “Danny gave the later part of his adult life to making Escalon a better place to live both professionally and for his service on the City Council. Danny was a 19-year veteran of the Escalon Police Department, most recognizably as the D.A.R.E. officer.” “Following his retirement in 2001, Danny then became an active member of Escalon City government.” “Danny served on the Escalon City Council from 2006 to 2018, and was Mayor for the City of Escalon from 2010 to 2012.” “Following his completion on City Council, Danny spent countless hours maintaining Dinosaur Park, assisting Public Works crews on mitigating the various gophers as well as ensuring that it was a quiet place for families to gather…” This item will introduce the topic and seek full council direction/consensus. If directed by the Council to move forward, City staff would bring another item to a future City Council meeting, including a resolution to formally change the name of the park. If the item were not to receive majority vote to move forward, no further action would take place.

Fiscal Impact:

There is no direct fiscal impact associated with renaming a City park.

Attachments:

1. Agenda Item Request and Letters in Support

Escalon City Council
2060 McHenry
Escalon, CA 95320
January 20, 2026
Dear Councilmembers,
I am excited to hear about the possible renaming of Dinosaur Park in Escalon as a means of honoring one of our beloved citizens, Danny Fox. This would be a true tribute and remembrance to a great local leader and role model.

While it is still difficult to believe Danny is not with us anymore, considering renaming the park would keep his memory and countless achievements alive.

He left an indelible impression of leadership, kindness, small town friendliness and caring for his fellow Escalonians that those who loved him will carry with them for the rest of their lives. He was truly an example to follow.

I have always felt that when a part of our community is renamed in honor of one of its beloved citizens, be it a park, sports field, street, or any other place to place their name, it keeps their memory alive for future generations. In this way, Escalonians yet unborn will have the opportunity to someday learn who those people that have made the place they cherish and call home were. You as councilmembers now have the ability to cement the memory of yet another one of our local greats into our history, to be known for generations to come.

Thank you for your consideration,
Robert Swift
Lifelong Citizen of Escalon
209 595 5013
1534 Catherine Ave
[email protected]

January 27, 2026

Re: Danny Fox Park
To the Escalon City Council,
I wanted to voice my support for naming the "Dinosaur Park" after former Escalon Police Lieutenant, Councilmember and Mayor Danny Fox. Although I first met Danny when he cut my hair at Da Fox, I really came to appreciate his love and care for the community while serving on Council together. I appreciate the idea of recognizing Danny with this park, a place he cared for and dedicated his time, much as he did in a life of service to our community. Thank you for recognizing such a deserving public servant and thank you for considering this honor for Danny and his family.

Respectfully,
Jeff Laugero

David Bellinger
1420 Winterbrook Street
Escalon, CA 95320
1/21/2026
Shawn Strohman and Council
C/O Escalon
Dear Shawn Strohman and Council:

In my capacity as a former City Councilmember and Mayor of the City of Escalon, I would like to formally express my support for renaming Dinosaur Park in recognition of Danny Fox.

Sincerely,
David Bellinger

To the sitting members of the Escalon City Council
Dated December 10, 2025
Endorsement by Former City of Escalon Councilmember Peter Krumeich to rename The Dinosaur Park to The Danny Fox Memorial Park.

Danny Fox was a friend of mine and an upstanding citizen for the City of Escalon. He served faithfully on the City Council, was a Police Officer, and contribuled to many activities throughout the City. His kindness and general good nature were evident to me over the years and we had many fruitful discussions about the general welfare of the local community. My own children have spent many hours playing at the Dinosaur Park and we have experienced many good times there. I am proud to offer my endorsement for the renaming of the Dinosaur Park to the Danny Fox Memorial Park. This is a small gesture. but one I feel is appropriate to honor the life and legacy of our great citizen and friend Danny Fox.

Thank you,
Peter Krumeich
Former City Councilmember and Local Business Operator

To Escalon City Council:

This letter is in reference to support an agenda item requesting of a name change and dedication for a local city park. The park located at the corner of Escalon Bellota Road and Libby known locally as, “The Dinosaur Park” has been a fixture for years. Recently the community of Escalon has lost a beloved son, Danny Fox. Danny was a former business owner, former Escalon Police Department Lieutenant, City councilman and former Mayor of this city we call home. His generosity and dedication to this community was well known, and his legacy and memory can be engraved into this community with a dedication in his name to this park. Danny Fox lived just blocks away from this very park. He would walk by it daily, spend time with his grandchildren there and was often seen there volunteering his time beautifying that park with his own funds and labor. Personally, I feel this would be a tremendous honor to an individual that dedicated so much of his life to this community of Escalon.

Thank you,
Nick Caton
EUSD Board of Trustee and former Board President
Realtor/ Manager PMZ Real Estate Escalon, Oakdale , Ripon 209.380.7083 [email protected]

January 23, 2026
Dear City Councilmembers:

I wish to add my 100% support for the renaming of Dinosaur Park to Danny Fox Park. Danny was my friend and confidant for over 15 years. His easy going spirit, love of friends and family, willingness to support people and causes in Escalon was his calling.

His love and service to Escalon spanned decades from businessman, retired Lieutenant EPD, City Councilman, Mayor and so many more service activities that have benefited our community.

Danny was a de facto caretaker, liaison between the Park and the Public Works dept. for Dinosaur Park. He planted shade trees there, took his grandchildren there and overall cared for it..

As a fitting gesture of recognition and appreciation, I would ask that the Escalon City Council rename Dinosaur Park to Danny Fox Park and have a dedication ceremony with plaque for the public to celebrate our great citizen.

In remembrance,
Kurt and Cindy Danziger

February 21, 2026
To whom it may concern:

This letter is in support of memorializing the “Dinosaur Park” to Danny A. Fox. I knew Danny for many years and walked with him almost every morning. He would always talk about the Dinosaur Park, from planting shrubs in honor of his significant other, Peggy Rocha, to trying to get rid of all the gophers. Danny spent a lot of time at this park, keeping it neat and trying to beautify it.

Danny is missed by many in our community, and I think the park should be named in his honor.

Sincerely,
Krandall Vandagriff

ITEM NO. 11

COUNCIL AGENDA ITEM
FOR FEBRUARY 17, 2026
Prepared By: Jaylen French, City Manager
Date: February 9, 2026
Subject: Agenda Item Request to Consider Resolution Opposing Any Proposed Vehicle Mile Tax as Advanced in Assembly Bill 1421 (Wilson) – Road Usage Charge Technical Advisory Committee
Recommendation:

Consider Agenda Item Request from Councilmember Strohman, supported by Councilmember Kay, to adopt a resolution opposing Assembly Bill 1421 (Wilson) which extends the Road Usage Charge Technical Advisory Committee and directs the California Transportation Commission (CTC) to compile research and deliver a full report to lawmakers by January 1, 2027.

Strategic Plan Priority:

This item is not directly applicable to a Strategic Priority of the adopted Escalon 2025-2026 Strategic Plan.

Background and Discussion:

Councilmember Strohman sought support for an Agenda Item Request at the February 2, 2026 City Council meeting, which was supported by Councilmember Kay, to prepare Council resolution to send official notification to state of California standing opposed to the proposed mileage tax bill because many Escalon residents commute thus impacting their livelihood.

Per the City’s adopted Agenda Item Request process, when a request is presented during a council meeting, and at least one other councilmember supports, the item will be placed on a future agenda for discussion and consideration. Therefore, this item will introduce the topic and seek full council direction If directed by the Council to affirmatively move forward, City staff would draft a Resolution for the Council’s consideration which would be sent to the applicable state legislators notify them of the City’s opposition to any future establishment of a mileage-based tax.

Ostensibly this bill, which was passed by the California Assembly in January 2026, is driven by the need to find a sustainable, long-term funding source for the state road and infrastructure maintenance as revenue from the traditional gas tax is declining. Therefore, the bill would require the CTC to continue studying transportation funding models and report back to the Legislature with a research-driven

analysis that can help guide future decisions and ensure transportation funding is part of covering the State’s large, deferred maintenance backlog in the transportation system. The bill directs the consolidation and preparation of research and recommendations related to a road user charge or a mileage-based fee system.

The bill states, “The California Transportation Commission, in consultation with the Transportation Agency, shall consolidate and prepare research and recommendations related to a road user charge or a mileage-based fee system. The research and recommendations shall incorporate existing findings from state and academic sources, including the report prepared by the Transportation Agency pursuant to Section 3092.5. By no later than January 1, 2027, the commission shall prepare and submit a report in compliance with Section 9795 of the Government Code to the appropriate policy and fiscal committees of the Legislature on the research and recommendations described in subdivision (a). The report shall cover all of the following topics:
(1) The current and future inequities related to low-income drivers commuting farther in less efficient vehicles.
(2) The impact of a weight-per-mile fee for commercial and electric vehicles on the motor vehicle industry.
(3) Regional and state solutions for implementing a road user charge in California, including capturing out-of-state vehicles.

In preparing the research and recommendations specified in subdivision (a) and the report described in subdivision (b), the commission shall consult with all of the following:
(1) Appropriate state agencies, which may include, but are not limited to, the Department of Transportation, the Department of Motor Vehicles, the California Department of Tax and Fee Administration, and the Controller.
(2) Representatives of local governments.
(3) Regional transportation planning agencies.
(4) Privacy and data security experts.
(5) Equity and environmental justice organizations.
(6) Academic researchers.
(7) Transportation user groups.
(8) Organizations representing zero-emission vehicle owners and manufacturers. (9) Any other stakeholders the commission deems appropriate.

Potential Concern
While maintaining sustainable transportation funding is vital, any mileage-based tax could place a disproportionate burden on working families, rural communities, agricultural regions, and long-distance commuters, especially those who have no practical alternative to driving for work, school, medical care or essential services. (Excerpted from Supervisor Robert Rickman opposition letter to AB 1421 (Wilson) dated January 30, 2026).

Fiscal Impact:

There is no direct fiscal impact associated with preparing a resolution opposing a bill which advances the concept of a vehicle mileage tax or the future adoption of a road user tax or vehicle mileage tax.