AGENDA
CITY COUNCIL OF THE CITY OF ESCALON
MEETING OF MAY 18, 2026
City Council Chambers, 2060 McHenry Avenue - 7:00 P.M.
Beginning Resolution No. 19-26
Beginning Ordinance No. 602
Beginning Minute Order No. 30-26
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 that you may be required to download the app in order to view the meeting. If you wish to speak during the meeting, please use the “Raise Hand” feature. A request to unmute will then be sent to you)
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. Measure P Advisory Committee Presentation
2. Goldback Presentation – A Modern Gold-Backed Currency
3. First Street Pedestrian Safety Improvements
CONSENT CALENDAR
4. Approve the Minutes of the Regular City Council Meeting on May 4, 2026
5. Approve the Register of Demands – May 11, 2026 in the Amount of $431,801.68
6. Declaring an Election and Giving Notice of the Holding of a Consolidated General Municipal Election to be Held on Tuesday, November 3, 2026 for the Election of Certain Officers as Required by the Provisions of the Laws of the State of California Relating to General Law Cities
7. San Joaquin Valley Air Pollution Control District New Alternative Fuel Vehicle Purchase Grant
8. Authorize Filing of Low Carbon Transit Operations Program Application
9. Authorize Filing of the Transportation Development Act (TDA) Claim for Fiscal Year 2026-2027
10. Ratifying the San Joaquin Council of Government’s Annual Financial Plan for Fiscal Year 2026-2027 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
11. April Updates
a. Treasurer’s Report
b. Police Department Report
c. Shelter Report
d. Recreation Report
e. Community Center Report
f. Development Services Report
g. Public Works Report
h. Building Department
i. Water Department Report
j. Waste Water Treatment Plant Report
k. 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
12. Updated Fees for Adult Softball and Adult Soccer Programs and Amendment to the City’s Master Fee Schedule
ADMINISTRATIVE MATTERS
13. Consider Requested Amendment to Development Impact Fee Deferral & Reduction Agreement – Countrywood Cottages Senior Housing Project
14. Consider Grant Agreements for Businesses Recommended by the Economic Development Committee Through the Escalon Development Incentive Program
15. Danny Fox Memorial Park Renaming Fiscal Impact Discussion; and Direction on City Financial Participation for Park/Facility Renamings
16. Discuss Ideas to Celebrate/Recognize 250 Year of the United States of America
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 Monday, May 18, 2026 was posted 72 hours prior to the meeting in accordance with the Ralph M. Brown Act, in the area designated below on Thursday, May14, 2026.
Escalon City Hall
2060 McHenry Avenue
City of Escalon Website
www.cityofescalon.org
Escalon CA 95320
Dated: Thursday May 14, 2026
Michele Bates, Deputy City Clerk
INTENTIONALLY LEFT BLANK Page 6 of 267
PAGE 1
BRAND INTRODUCTION
UPDATED 12/19/25
PAGE 2
Table of Contents
Who is Goldback Inc? 3
11 17
26 31
35 What are Goldbacks?
Why use Goldbacks?
Brand Voice
Currency Symbol
Thank you.
PAGE 3
Who is Goldback Inc.?
PAGE 4
Who is Goldback?
OUR MISSION
OUR VISION
OUR PRODUCT
OUR ECOSYSTEM
Goldback is pioneering a new standard in gold’s
utility—empowering people of all income levels
with an inflation-resistant gold currency that
fosters independence, freedom, and long-term
financial stability.
PAGE 5
Who is Goldback?
OUR MISSION
OUR VISION
OUR PRODUCT
Personal.
Fiscal.
Freedom.
We envision a world where individuals can
break free from centralized financial systems,
using gold as a practical and trustworthy
medium of exchange in everyday life.
OUR ECOSYSTEM
PAGE 6
Real 24K gold encased
in durable polymer
Currency Denomination
Anti-Counterfeiting Features
Minted Year
Gold Content
Built-In Verification Tools
Currency Features
OUR MISSION
OUR VISION
OUR PRODUCT
Who is Goldback?
OUR ECOSYSTEM
PAGE 7
Who is Goldback?
Region Inspired Artwork
Enduring Principle
Foundational Virtue
Artwork Features
OUR MISSION
OUR VISION
OUR PRODUCT
OUR ECOSYSTEM
PAGE 8
OUR MISSION
OUR VISION
OUR PRODUCT
Who is Goldback?
OUR ECOSYSTEM
The Goldback Ecosystem
Independently owned businesses across the United States accept Goldbacks as payment, creating a real-world network where gold can be used like cash. These merchants range from local coffee shops to service providers and boutique retailers. These merchants are at the forefront of a grassroots economic shift, helping restore real value to everyday transactions while strengthening local economies.
Goldback users span all walks of life, united by a desire for more control over their money.
Some are passionate sound money advocates, others are collectors, and many are simply individuals seeking to preserve their wealth in a tangible, inflation-resistant form.
Whether spending or saving, consumers are the heartbeat of the Goldback economy.
Distributors are the bridge between production and circulation. They purchase Goldbacks in bulk and resell them to consumers, retailers, or collectors. Many also serve as advocates—educating others on the value proposition of Goldbacks and helping expand acceptance in their regions.
MERCHANT NETWORK
CONSUMERS
OFFICIAL DISTRIBUTORS
Goldback operates through a thriving, community-based ecosystem designed to bring gold back into circulation as a usable, local currency. This ecosystem includes three core groups:
PAGE 9
OUR MISSION
OUR VISION
OUR PRODUCT
Who is Goldback?
OUR ECOSYSTEM
GOLDBACK INC.
OFFICIAL
DISTRIBUTORS
CONSUMERS MERCHANT
NETWORK
PAGE 10
The Goldback Growth Story
In total between 2019 and 2023, Goldback produced over $100 million worth of Goldbacks.
Since our inception, we’ve made significant strides: Starting In 2019, we exchanged just over $300,000 worth of Goldbacks. In 2023, over $34 million were exchanged!
OUR MISSION
OUR VISION
OUR PRODUCT
Who is Goldback?
OUR ECOSYSTEM
VALUE OF GOLDBACKS CREATED PER QUARTER
Q4
2019
$0
$20M
$40M
$60M
$80M
$100M
$120M
$140M
$160M
$180M
$200M
Q2 Q4 Q2 Q4 Q2 Q4 Q2 Q4 Q2 Q4
2025
Q2
2020 2021 2022 2023 2024
Q4
$220M
$240M
$260M
$280M
$300M
$320M
$340M
$1.5 M $2.5 M $6M $1 4. 5M
$21.4 M $30.9M
$4 5. 7M
$7 2.2M
$106M
$144M
$177M
$198 M
$331 M
PAGE 11
What are Goldbacks?
PAGE 12
What are
Goldbacks?
IT’S GOLD
IT’S CURRENCY
A LOCAL CURRENCY
IT’S INFLATION
RESISTANT
Goldbacks are actual, physical,
fractional gold.
Using patented technology, each Goldback One contains 1/1000th of a troy ounce of 24k gold, laminated between two durable polymer sheets. It’s flexible. It’s real. Numerous anti-counterfeiting measures protect it. It’s a spendable appreciating asset.
PAGE 13
Currency that’s
complementary
What are
Goldbacks?
IT’S GOLD
IT’S CURRENCY
A LOCAL CURRENCY
IT’S INFLATION
RESISTANT Each Goldback One has 1/1000th of a
troy ounce of gold, safely laminated
between durable polymer sheets. We’ve
created a denominational system that
range from a denomination as small as
a Half Goldback up to a 100 Goldback.
So, a Goldback 5 has five times more
gold (1/200th of a troy ounce), and a
fifty has 50 times more (1/20th of a troy
ounce). 10
1/100th OTz
1 1/1000th OTz
50 1/20th OTz
PAGE 14
What are
Goldbacks?
IT’S GOLD
IT’S CURRENCY
A LOCAL CURRENCY
IT’S INFLATION
RESISTANT
Disconnect your money from inflation
The Devaluation of the US Dollar since 1970
Exchanging your wealth into Goldback currency connects your wealth to the spot price of physical gold. It protects it from the devaluation that affects other currencies. *Data derived from: “Statista.” Purchasing power of one US dollar (USD) in every year from 1635 to 2020 (Jun 2022) 1970
$1
$2
$3
$4
$5
$6
$7
1980 1990 2000 2010 2020
PURCHASING POWER OF $1
YEAR
PAGE 15
What are
Goldbacks?
IT’S GOLD
IT’S CURRENCY
A LOCAL CURRENCY
IT’S INFLATION
RESISTANT
Support local businesses
Goldbacks are a local currency designed to empower the
individuals and businesses that use them.
To support this mission, they are released in regional series. 3 5
6 7
8 9
10 4
1 2
1 UTAH
2019
2020
2020
2022
2023
2025
2025
2025
RELEASING 2026
RELEASING 2026
2 NEVADA
3 NEW HAMPSHIRE
4 WYOMING
5 6
8 7
9 10
SOUTH DAKOTA
FLORIDA
ARIZONA
OKLAHOMA
IDAHO
COLORADO
PAGE 16
2019 2020 2021 2022 2023 2024 2025 2026
UTAH NEVADA WYOMING FLORIDA IDAHO
OKLAHOMA COLORADO
ARIZONA
SOUTH DAKOTA
NEW HAMPSHIRE
Goldback Series Timeline
PAGE 17
Why use Goldbacks?
PAGE 18
The Trustworthy,
Spendable, Gold
Currency of the
Future.
POSITIONING STATEMENT
PAGE 19
Why use
Goldbacks?
COMMUNICATION
STRATEGY
PROTECT
VERIFY
SPEND
LOCAL
Goldback empowers everyday people with
trustworthy, verifiable and spendable gold
currency–designed to protect your privacy and
purchasing power in a changing economy.
POSITIONING STATEMENT
PAGE 20
Why use
Goldbacks?
COMMUNICATION
STRATEGY
PROTECT
VERIFY
SPEND
Protect your wealth. Protect your privacy.
Goldback safeguards your purchasing power with real gold—not devaluing paper or trackable digital money. It’s physical, spendable gold that resists devaluation and protects your right to private transactions.
LOCAL
PAGE 21
Why use
Goldbacks?
Real gold. Real Value. Real Security.
Every Goldback is embedded with advanced
anti-counterfeiting features, making
authenticity easy to confirm and nearly
impossible to fake. You’re not holding a
representation of wealth—you’re holding
actual spendable gold, that can be verified in
multiple ways:
• Using the UV ink verification method*
• Unique serial numbers
• Uniquely detailed artwork w/ reverse
image & texture
*UV Ink Verification available for Goldbacks
minted 2025 and on.
COMMUNICATION
STRATEGY
PROTECT
VERIFY
SPEND
LOCAL
PAGE 22
Spot Price for 1 Troy Ounce Gold
since 1975
$200
$600
$1000
$1400
$1800
$2200
$2800
$3200
YEAR
VALUE OF 1 OTZ GOLD
1975 1980 1985 1990 1995 2000 2005 2010 2015 2020 2025
$200
$3,225
The Devaluation of the US
Dollar since 1970
1970
$1
$2
$3
$4
$5
$6
$7
1980 1990 2000 2010 2020
PURCHASING POWER OF $1
YEAR
*Data derived from: “Statista.” Purchasing power of one US dollar (USD) in every year from *Data derived from: “Investopedia.” Gold Price History: Highs and Lows (Oct. 2025) 1635 to 2020 (Jun 2022)
PAGE 23
Why use
Goldbacks?
Real gold. Real Value. Real Security.
Every Goldback is embedded with advanced
anti-counterfeiting features, making
authenticity easy to confirm and nearly
impossible to fake. You’re not holding a
representation of wealth—you’re holding
actual spendable gold, that can be verified in
multiple ways:
• Using the UV ink verification method*
• Unique serial numbers
• Uniquely detailed artwork w/ reverse
image & texture
*UV Ink Verification available for Goldbacks
minted 2025 and on.
COMMUNICATION
STRATEGY
PROTECT
VERIFY
SPEND
LOCAL
PAGE 24
Gold, accepted. A growing local
currency movement.
Goldback is usable in a growing network of businesses across the U.S. and outside it, making it the most practical, spendable physical gold in modern history. Buy coffee, get a haircut, or support local shops—all with real gold in your wallet.
Why use
Goldbacks?
COMMUNICATION
STRATEGY
PROTECT
VERIFY
SPEND
LOCAL
PAGE 25
Why use
Goldbacks?
COMMUNICATION
STRATEGY
PROTECT
VERIFY
SPEND
LOCAL
Keep wealth where
it matters—right
here at home.
Goldbacks strengthen local
economies by circulating a trusted,
stable medium of exchange.
Instead of wealth being siphoned
away, it stays in your community—
supporting small businesses,
encouraging local trade, and
building economic resilience from
the ground up.
Brand Voice
PAGE 27
Brand
Voice
TONE OF VOICE
WHO WE ARE
WORD CHOICE
The authentic Goldback tone is optimistic,
educated, passionate, and helpful.
We aim to educate and communicate in a manner that’s accessible to everyone.
Goldbacks inspire hope and economic control for individuals, families and communities alike.
ENGAGEMENT
PAGE 28
Brand
Voice
TONE OF VOICE
WHO WE ARE
WORD CHOICE
We Are We Are Not
• Innovative
• Knowledgeable
• Informed
• Optimistic
• Approachable
• Down-to-Earth
• Clear, Direct, Digestible
• Enthusiastic
• Compassionate
• Agnostic to Politics
• Witty or Cheeky
• Complex
• Pedantic
• Pretentious
• Fear Mongerers
• Vulgar or Irreverant
• Oversimplified
• Pushy, Over-The-Top
• Self-Important
• Politically Affiliated
ENGAGEMENT
PAGE 29
Brand
Voice
TONE OF VOICE
WHO WE ARE
WORD CHOICE
Goldbacks are inflation-resistant.
We are a grass roots movement.
Goldbacks are a complementary, alternative gold currency.
Consumers exchange dollars into Goldbacks.
Disconnecting their wealth from the influences faced by other currencies.
One Goldback contains 1/1,000 of a troy ounce of 24k Gold.
Inflation proof, anti-inflation
Rebellion, revolution, etc.
Legal tender, money, replacement etc.
Buy, purchase, etc.
*We refer to the purchasing process as “exchanging”. When our consumers say “buy” or “purchase”, we don’t correct them.
Manipulations, fiat, etc.
Bill, note, dollar, etc.
ENGAGEMENT
PAGE 30
Brand
Voice
TONE OF VOICE
WHO WE ARE
WORD CHOICE
ENGAGEMENT
Actively engaged in building community.
• Avoid being rude or combative
• Respond to all comments
• Provide people a platform to share
their Goldback Story
• Allow all voices to be heard
Educate
Create Excitement
Encourage Discussion
Clarify Misconceptions
TACTICS:
Currency
Symbol
PAGE 32
Currency
Symbol
SYMBOLISM
WEIGHT OPTIONS
USAGE
Letter G
Open Pie Chart
Diagonal Cut Out
Two Horizontal Lines
Negative Space Triangle
Tells story of the hyperfractionalization
of Gold
Directly links the symbol to Goldbacks
Symbolizes story of gold as an appreciating asset and it’s inflation resistant quality
Symbolizes stability of gold as an asset.
Represents gold and it’s role as currency in the building blocks of civilization
PAGE 33
Currency
Symbol
SYMBOLISM
WEIGHT OPTIONS
USAGE
Extra Light Light
Regular
Bold
Regular is the standard weight choice, however
choose whichever weight option best matches
the weight of the font you’re using.
PAGE 34
Currency
Symbol
SYMBOLISM
WEIGHT OPTIONS
USAGE 12.50
Overshoot: The size of the symbol
should be approximately 15%-20%
larger than the height of the text
next to it.
Order: The symbol should always
preceed the value amount.
Font Weight: The symbol and
text pairing feels cohesive and
that they are the same wight
PAGE 35
THANK YOU.
PLEASE DIRECT QUESTIONS TO
[email protected]
INTENTIONALLY LEFT BLANK Page 42 of 267
FIRST STREET SAFETY & TRAFFIC
CALMING IMPROVEMENTS
MAY 18, 2026
PERMANENT BULB OUTS 3
TEMPORARY BULB OUTS 4
BULB OUTS 5
RAISED CROSSWALK 6
PERMANENT CHICHANE 7
TEMPORARY CHICHANE 8
ITEM NO. 4
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Michele Bates, Deputy City Clerk
Date: May 11, 2026
Subject: Review and Approve the Minutes
Recommendation:
Approve the Minutes from the Regular City Council Meeting of May 4, 2026.
MINUTES
CITY COUNCIL OF THE CITY OF ESCALON
MEETING OF MAY 4, 2026
City Council Chambers, 2060 McHenry Avenue - 7:00 P.M.
Beginning Resolution No. 16-26
Beginning Ordinance No. 602
Beginning Minute Order No. 27-26
PRESENT: Mayor Andrew Hagan
Mayor Pro Tem Malinda Walker
Councilmember Jeff Kay
ABSENT: Councilmember Jeremy Engle
Councilmember Shawn Strohman
STAFF PRESENT: Jaylen French, City Manager (CM)
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. San Joaquin County Mosquito and Vector Control Board Representative Quarterly Update Mr. Gary Haskin distributed informational pamphlets outlining the services offered by the Mosquito and Vector Control District. He also shared information regarding the development of a new biohazard laboratory and reviewed how residents can contact the District to request service.
CONSENT CALENDAR
2. Approve the Minutes of the Regular City Council Meeting on April 20, 2026
3. Approve the Register of Demands – April 29, 2026 in the Amount of $155,168.04
4. Consider Ratifying the San Joaquin Council of Government’s Annual Financial Plan for Fiscal Year 2026-2027
5. Consider Ratifying a Local emergency Proclamation Regarding Severe Storm on Tuesday, April 21, 2026.
Mayor Pro Tem Walker requested Item 4 be pulled.
MOTION – it was m/s KAY/WALKER to Approve Items 2-3 and 5 as presented. Motion carried 3-0-2 (Engle and Strohman Absent). MINUTE ORDER 27-26
Mayor Pro Tem Walker requested that Item No. 4 be continued to the next City Council meeting on May 18th to allow Councilmember Engle, who serves on the San Joaquin Council of Government, to be present and provide his input.
STAFF COMMUNICATIONS & UPDATES
Chief Hardgraves reported that over the weekend, the Escalon Police Department assisted the Stockton Police Department with its Cinco de Mayo Task Force, aimed at addressing illegal sideshow activity. Sergeant Zambrana and Officers Geck, Palomino, and Marapao participated in the operation.
CM French informed Council that Finance Director Celinda Bickner had experienced a medical issue but was home now and seems to be doing well, and that staff was thinking about her and were eager for her speedy recovery. He then outlined key items that were coming before the Council in the next two months, including:
business incentive grant recommendations, Murphy Ranch proposed 73-unit residential subdivision, City FY 26-27 budget, and Landscape and Lighting Districts (LLDs) annual assessment adoption. He also announced that the City will host “Coffee with City Hall” on May 29th at 9:00 am at Soul Coffee, and “Coffee with a Cop” on May 27th at 9:00 am at Starbucks.
MATTERS PRESENTED FROM THE AUDIENCE
Resident Linda Martin addressed the Council, presenting a timeline and photographs related to a water leak at her property and requesting reimbursement for associated costs.
PUBLIC HEARINGS
None
ADMINISTRATIVE MATTERS
6. Introduce and Consider the City of Escalon’s 2026 Capital Improvement Plan Priorities CM French presented the comprehensive list of planned City projects. Mayor Hagan noted that Councilmember Strohman had expressed support for prioritizing back-up generators at storm and sewer lift stations. Mayor Hagan also expressed appreciation for the updated list, emphasizing its importance for transparency.
Mayor Pro Tem Walker indicated a desire to prioritize an update to the City’s website, which was supported by Councilmember Kay and Mayor Hagan. She also inquired about the installation of water fountains and bottle fillers in parks throughout the City, with an emphasis on Brentwood Park and Sanchez Park. Staff indicated that the final list will be presented at and included within the FY 26-27 budget item on June 1, 2026.
There being no comments, Public Comment Opened and Closed at 7:38 p.m.
7. Approve Resolution XX-26 Initiating Proceedings for the Levy of an Increased Assessment and Authorization of New Improvements within the Westwood Country Landscape and Lighting Maintenance District No. 02-1, and Designating SCI Consulting Group as Engineer of Work Pursuant to the Landscaping and lighting Act of 1972 and Article XIIID of the California Constitution DCSM Barber outlined that this is the first of a four step process to consider an increase in the District assessment rate to cover costs for the installation of a swing set and a basketball court in Swanson park as requested by a neighbor. Mayor Pro Tem Walker asked whether the proposed maintenance schedule for the basketball court was the same as in Latta Park, to which PWS Collins confirmed. She also inquired whether the project layout could be modified if the engineer’s report comes back with higher-than-expected costs. Staff explained that alternative options could be considered depending on the final cost estimates, and discussed potential adjustments, but that once the assessment level is set there is no way to adjust during the voting process. She also sought verification that this plan had been discussed with those who brought the item forward.
There being no comments, Public Comment Opened and Closed at 7:48 p.m.
MOTION - it was M/S by KAY/WALKER to Approve Resolution XX-26 Initiating Proceedings to Consider the Levy of an Increased Assessment and the Authorization of New Improvements Within the Westwood Country Landscape and Lighting Maintenance District No. 02-1, and Designating SCI Consulting Group as Engineer of Work. Motion carried 3-0-2 (Engle and Strohman Absent). MINUTE ORDER 28-26
8. Consider Approval of Resolution Adopting Policy on Disruption of Telephonic or Internet Service During meetings in Accordance with SB 707 (CEQA Exempt) City Attorney Splendorio reviewed the policy which addresses procedures in the event of a disruption to remote participation of a public meeting. Mayor Pro Tem Walker clarified that any items not heard following a recess would be continued to the next meeting, which City Attorney Splendorio confirmed.
There being no comments, Public Comment Opened and Closed at 7:53 p.m.
MOTION – it was m/s by KAY/WALKER to Adopt the Policy on Disruption of Telephonic or Internet Service During Public Meetings in Accordance with SB 707. Motion carried 3-0-2 (Engle and Strohman Absent) MINUTE ORDER 29-26
COUNCIL COMMUNICATIONS
Councilmember Kay had no comments.
Mayor Pro Tem Walker thanked Mr. Haskin for his presentation and encouraged residents to remain vigilant regarding ticks and other pests, which may be more prevalent this year. She also noted that she is looking forward to the next farmers market.
Mayor Hagan thanked Mr. Haskin for his volunteer work in the community and wished everyone a great evening.
CLOSED SESSION
ADJOURNMENT
There being no further business, Mayor Hagan adjourned the meeting at approximately 7:59 p.m.
Respectfully submitted,
__________________________________
Michele Bates, Deputy City Clerk
ITEM NO. 5
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Courtney Richmond, Accounting Technician
Date: May 11, 2026
Subject: Approval of Register of Demands – May 11, 2026 for $431,801.68 Recommendation:
Approval of the Register of Demands for the amount of $431,801.68 for the period beginning April 30, 2026, and ending on May 11, 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.
5/12/2026 8:55 AM A/P HISTORY CHECK REPORT PAGE: 1
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 4/30/2026 THRU 5/11/2026
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT PAC02 PACIFIC GAS AND ELECTRIC
I-202605055752 PACIFIC GAS AND ELECTRIC D 5/05/2026 56.32 001371 56.32 MOD03 MODESTO IRRIGATION DISTRICT
I-202605115758 MODESTO IRRIGATION DISTRICT D 5/11/2026 5,443.90 001372 5,443.90 DIG02 DIGIULIO, SHELBY
I-202605045751 WRKS COMP/WAGE REPLACEMENT R 5/04/2026 1,941.68 084005 1,941.68 AYE01 AYERA TECHNOLOGIES, INC
I-779273 LIBRARY INTERNET SERVICE R 5/05/2026 49.00 084006 49.00 ESC21 209 MULTIMEDIA CORP
I-416516 LEGAL AD#26-818/26-819 C.U.P R 5/05/2026 126.00 084007 126.00 LOG01 GOTO COMMUNICATIONS, INC
I-IN7105358871 MONTHLY TELEPHONE R 5/05/2026 735.67 084008 735.67 VAL11 VALLEY PACIFIC PETROLEUM SERVI
I-CL 26-978432 FUEL R 5/05/2026 1,489.00 084009 1,489.00 NAG00 NAGEL LANDSCAPING INC
I-53319 LANDSCAPE MAINTENANCE R 5/05/2026 915.00 084010 915.00 OLY01 DENCZEK, DAN
I-5847 LANDSCAPE/TREE PRUNNING R 5/05/2026 1,340.00 084011 1,340.00 ANI01 ANIMAL DAMAGE MANAGEMENT INC
I-10557C BI-MONTHLY PEST CONTROL R 5/11/2026 450.00 084012 450.00 AUT03 AUTOMATION DIRECT,INC.
I-19160588 DL205 ANALOG INPUT MODULE R 5/11/2026 438.26 084013 438.26 BES07 BEST BEST & KRIEGER LLP
I-1060462 ATTORNEY CONTRACT APR 2026 R 5/11/2026 13,252.64 084014 I-1060463 PROFESSIONAL SERVICES APR 2026 R 5/11/2026 3,374.60 084014 I-1060464 PROFESSIONAL SERVICES APR 2026 R 5/11/2026 287.20 084014 I-1060465 PROFESSIONAL SERVICES APR 2026 R 5/11/2026 646.20 084014 17,560.64 BIC02 BICSEC SECURITY INC
I-240325 MONTHLY MONITORING -2 MONTHS R 5/11/2026 80.00 084015 80.00 BLA04 BLACKWATER CONSULTING ENGINEER
I-8564 PROFESSIONAL SERVICES FEB 2025 R 5/11/2026 1,484.50 084016 I-8911 PROFESSONAL SERVICES MAR 2026 R 5/11/2026 4,754.50 084016 6,239.00
5/12/2026 8:55 AM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 4/30/2026 THRU 5/11/2026
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT BM01 B&M SUPPLIERS LLC
I-MGM-0219 (2) LG GLOVES R 5/11/2026 158.00 084017 158.00 CAL15 CALIFORNIA LANDSCAPE SUPPLY, I
I-119701 20 CUBIC YARD MEDIUM BARK R 5/11/2026 1,270.64 084018 1,270.64 CER02 CERES PIPE & METAL
I-342488 PIPE WHEEL W/ BRACKETS R 5/11/2026 38.67 084019 38.67 DEP01 DEPARTMENT OF TRANSPORTATION
I-SL260801 SIGNAL MAINTENANCE JAN-MAR 26 R 5/11/2026 2,068.36 084020 2,068.36 DEP03 DEPARTMENT OF JUSTICE
I-041837 (4) BLOOD ALC ANALYSIS R 5/11/2026 140.00 084021 140.00 DUR05 DURAN, DANIEL
I-202605075756 APR 2026 KARATE 6YRS-ADULT R 5/11/2026 1,151.25 084022 1,151.25 ESC01 CITY OF ESCALON
I-202605075754 CITY WATER R 5/11/2026 5,054.57 084023 5,054.57 ESC17 GLEN E LANGUM & GARY L LANGUM
I-56243 (4) TIRES R 5/11/2026 506.28 084024 506.28
ESC21 209 MULTIMEDIA CORP
I-416930 LEGAL AD#26-057 ADLT SPORT FEE R 5/11/2026 80.00 084025 80.00 FAR01 FARMER'S BLACKSMITH & WELDING
I-763572 200' GALVANIZED ANGLE R 5/11/2026 835.31 084026 I-763574 TUBING R 5/11/2026 147.68 084026
I-763616 125 CFT ACETYLENE TANK REFILL R 5/11/2026 30.17 084026 I-763617 127 CFT ACETYLENE TANK REFILL R 5/11/2026 73.20 084026 1,086.36 FGL01 FRUIT GROWERS LABORATORY INC
I-634812A INDUSTRIAL/WASTEWATER TESTING R 5/11/2026 1,633.00 084027 I-635198A DRINKING WATER TESTING R 5/11/2026 234.00 084027 I-635674A DRINKING WATER TESTING R 5/11/2026 220.00 084027 2,087.00 FRE09 FRESNO OXYGEN & WELDING SUPPLY
I-0091748521 CO2 RENTALS R 5/11/2026 154.87 084028 154.87 GEO01 GEORGE REED INC
I-202605075757 HYDRANT METER REFUND R 5/11/2026 2,308.00 084029 2,308.00
5/12/2026 8:55 AM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 4/30/2026 THRU 5/11/2026
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT GIL02 GILTON SOLID WASTE MGMT INC
I-202605065753 FRANCHISE FEES MAR & APR 2026 R 5/11/2026 162,360.54 084030 162,360.54 INF01 INFOSEND INC
I-308809 REMINDER NOTICES/STATEMENTS R 5/11/2026 2,402.70 084031 2,402.70 INT06 INTERNATIONAL TELE-PATH
I-SI-270314 RADIO SERVICE CONTRACT R 5/11/2026 401.00 084032 401.00 JSW01 WELLS, JUSTIN
I-939 SERVICE CALL-STORM STATION R 5/11/2026 375.00 084033 375.00 LIN01 LINDE INC
I-56489626 LIQUID OXYGEN R 5/11/2026 4,945.74 084034 4,945.74 MAN02 MANTECA POLICE EXPLORERS
I-202605075755 (6) EXPLORERS (2) ADVISORS R 5/11/2026 910.00 084035 910.00 MCR02 MCR ENGINEERING, INC.
I-22249 CATHERINE WAY PARCEL MAP R 5/11/2026 1,000.00 084036 I-22250 GENERAL ENGINEERING SERVICES R 5/11/2026 2,800.00 084036 I-22251 ENCROACHMENT PERMITS R 5/11/2026 375.00 084036
I-22252 LA MESA AVE LIFT STATION R 5/11/2026 1,000.00 084036 I-22253 WELL NO. 1A R 5/11/2026 1,500.00 084036
I-22254 MAIN ST BIKE &PED IMPROVEMENT R 5/11/2026 21,440.00 084036 I-22255 BNSF-SR120 STRIPING R 5/11/2026 2,450.00 084036 I-22256 MCHENRY AVE PHASE 3 SEWER R 5/11/2026 5,600.00 084036 I-22257 2026 PAVEMENT RESTORATION R 5/11/2026 1,950.00 084036 I-22258 RECORDS/DIGITIZATION PROJECT R 5/11/2026 65.00 084036 I-22259 2026 WWTP SLUDGE REMOVAL R 5/11/2026 1,600.00 084036 I-22260 ROOSEVELT WATER VALVE REPLMNT R 5/11/2026 4,560.00 084036 44,340.00 MID02 DESIGNORI, MCLAIN
I-V1215 (1) STEEL BASKET R 5/11/2026 1,372.36 084037
I-V1216 (5) L BRACKET W/ BASE R 5/11/2026 802.61 084037 2,174.97 MIS02 MISSION LINEN SUPPLY
I-525903547 RUG/TOWEL/UNIFORM-PW R 5/11/2026 72.58 084038 72.58 MIS03 CAR WASH PARTNERS, LLC
I-242044 (2) PATROL WASHES APR 2026 R 5/11/2026 46.80 084039 46.80 PIT02 PITNEY BOWES GLOBAL FINANCIAL
I-3107869859 POSTAGE MACHINE RETAL R 5/11/2026 572.40 084040 572.40
5/12/2026 8:55 AM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 4/30/2026 THRU 5/11/2026
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT PL01 P & L CONCRETE PRODUCTS/FOLSOM
I-7014815 (.50 YD) PEA GRAVEL R 5/11/2026 190.73 084041 190.73 PRO10 PROFORCE MARKETING INC
I-599814 (5) SMITH & WESSON RIFLES R 5/11/2026 5,261.70 084042 5,261.70 QUA10 QUALITY SERVICE INC
I-39113 WWTP OPERATIONS R 5/11/2026 29,942.50 084043 29,942.50 RBC01 CORE & MAIN LP
I-Y840764 BALL VLV/KEY METR VLV/FITTINGS R 5/11/2026 2,891.49 084044 2,891.49 RSE01 R&S ERECTION TRI-COUNTY INC
I-148147 SERVICE CALL-GATE WWTP R 5/11/2026 399.00 084045 399.00 SAN01 SAN JOAQUIN CO AUDITOR-CONTROL
I-202605115759 CO PARKING CITE FEES MAR 2026 R 5/11/2026 26.00 084046 26.00 SAN01 SAN JOAQUIN CO AUDITOR-CONTROL
I-202605115760 CO PARKING CITE FEES APR 2026 R 5/11/2026 147.00 084047 147.00 SAN08 COUNTY OF SAN JOAQUIN
I-ISD-0000016029 DATA PROC SERVICE MAR 2026 R 5/11/2026 128.46 084048 128.46 SEQ01 SEQUOIAS COMMUNITY COLLEGE
I-831 FIREARMS INSTRUCTOR UPDATE R 5/11/2026 120.00 084049 120.00 SHR01 STERICYCLE INC
I-8014233789 PD & CH SHREDDING 4/16 & 4/27 R 5/11/2026 386.74 084050 386.74 STA01 STAPLES BUSINESS CREDIT
I-7009676561 CARDSTOCK/PENS/NOTEPADS R 5/11/2026 133.92 084051 133.92 STR01 STRAND ACE HARDWARE INC.
C-688756 HAMMER DRILL BIT R 5/11/2026 4.79CR 084052
I-688196 GLUE/UTILITY LIGHTER/SCRAPER R 5/11/2026 33.45 084052 I-688500 GORILLA GLUE/SUPER GLUE R 5/11/2026 50.84 084052 I-688527 PROTECTIVE ENAMEL SPRAY PAINT R 5/11/2026 97.82 084052 I-688544 MOTOR OIL/WNDSHLD WASHER FLUID R 5/11/2026 53.21 084052 I-688552 COUPLING/LITHIUM GREASE R 5/11/2026 27.13 084052 I-688576 CUP BRUSH/WIRE BRUSH/SPRY PNT R 5/11/2026 91.24 084052 I-688590 GORILLA SPRAY ADHESIVE R 5/11/2026 32.60 084052 I-688600 CABLE TIES R 5/11/2026 16.30 084052
I-688610 (2) INSULATING FOAM SEALANT R 5/11/2026 26.08 084052 I-688623 HOLE SAW/DRILL BIT R 5/11/2026 31.08 084052
I-688629 WTR PUMP SWITCH/SPRY NOZZLE R 5/11/2026 86.80 084052 I-688631 (6) FASTENERS R 5/11/2026 11.03 084052
I-688633 COUPLING/COUPLER COMPRESSION R 5/11/2026 20.12 084052
5/12/2026 8:55 AM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 4/30/2026 THRU 5/11/2026
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT I-688655 (4) KEYKRAFTER R 5/11/2026 26.06 084052
I-688735 WRENCH/PADLOCK STORAGE/TOOLBOX R 5/11/2026 100.01 084052 I-688736 METAL POLISH/SPONGES R 5/11/2026 17.58 084052
I-688754 HAMMER DRILL BIT/FASTENERS R 5/11/2026 34.88 084052 I-688780 (2) KEYKRAFTER R 5/11/2026 13.03 084052 764.47 SUN05 SUNBELT RENTALS INC
I-182445403-0001 EXCAVATOR RENTAL WWTP R 5/11/2026 11,857.57 084053 11,857.57 TEL01 TELSTAR INSTRUMENTS INC
I-131898 SCADA SYSTEM UPGRADE R 5/11/2026 5,636.00 084054 5,636.00 THO04 THOMSON REUTERS
I-853535796 SOFTWARE SUBSCRIPTION CHARGES R 5/11/2026 218.23 084055 218.23 TON01 TONY FRAGA BUILDING SERVICE, I
I-1087 APR (2) EVENTS/RESTROOMS R 5/11/2026 734.20 084056 I-200 MONTHLY JANITORIAL SERV APR 26 R 5/11/2026 2,827.70 084056 I-263 ADDTL CLEANING APR 2026 R 5/11/2026 312.00 084056 3,873.90 ULI01 ULINE
I-206640460 GLOVES/DOG WASTE BAGS/LINERS R 5/11/2026 1,644.84 084057 I-206640719 CHARGER/BATTERY/LASER METER R 5/11/2026 1,521.34 084057 I-206912002 (2) GATE VALVE LOCKOUT R 5/11/2026 71.56 084057 3,237.74 USA10 HD SUPPLY INC
I-INV01034665 (2) ECO-FLOAT SWITCH R 5/11/2026 312.90 084058 312.90 XER02 XEROX CORPORATION
I-025564004 COPIER LEASE-PW APR 2026 R 5/11/2026 146.33 084059 I-025564005 COPIER LEASE-CDD APR 2026 R 5/11/2026 819.44 084059 I-025564006 COPIER LEASE-CH/REC APR 2026 R 5/11/2026 299.82 084059 I-025564007 COPIER LEASE-PD APR 2026 R 5/11/2026 323.16 084059 1,588.75 AUT01 AUTREYS SWEEPING LLC
I-48980 STREET SWEEPING SERVICES R 5/11/2026 1,807.69 084060 1,807.69 BAD01 BADGER METER INC
I-80235422 MONTHLY BEACON SERVICES R 5/11/2026 1,730.30 084061 1,730.30 ENG01 OPTERRA ENERGY SERVICES, LLC
I-90081317 YEAR 5 OM FEES R 5/11/2026 16,124.03 084062 16,124.03
5/12/2026 8:55 AM A/P HISTORY CHECK REPORT PAGE: 6
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 4/30/2026 THRU 5/11/2026
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT GRE01 GREEN THUMB LANDSCAPE INC
I-2220 MAIN ST PARK-LAWN R 5/11/2026 59,420.00 084063 59,420.00 GRO02 GROVER LANDSCAPE SERVICES INC
I-0349356 BELLATERRA LANDSCAPING R 5/11/2026 2,455.00 084064 I-0349357 THE ESTATES LANDSCAPING R 5/11/2026 670.00 084064 3,125.00 SWI01 SWIFT, ROBERT
I-4468 LANDSCAPE MAINTENANCE R 5/11/2026 8,117.36 084065 I-4469 LANDSCAPE MAINTENANCE R 5/11/2026 2,790.00 084065 10,907.36 * * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT REGULAR CHECKS: 61 426,301.46 0.00 426,301.46
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 2 5,500.22 0.00 5,500.22
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: 63 431,801.68 0.00 431,801.68 BANK: OPOOL TOTALS: 63 431,801.68 0.00 431,801.68
REPORT TOTALS: 63 431,801.68 0.00 431,801.68
5/12/2026 8:55 AM A/P HISTORY CHECK REPORT PAGE: 7
SELECTION CRITERIA
------------------------------------------------------------------------------------------------------------------------------------ VENDOR SET: 01-CITY OF ESCALON VENDORS
VENDOR: ALL
BANK CODES: All
FUNDS: All
------------------------------------------------------------------------------------------------------------------------------------
CHECK SELECTION
CHECK RANGE: 000000 THRU 999999
DATE RANGE: 4/30/2026 THRU 5/11/2026
CHECK AMOUNT RANGE: 0.00 THRU 999,999,999.99
INCLUDE ALL VOIDS: YES
------------------------------------------------------------------------------------------------------------------------------------
PRINT OPTIONS
SEQUENCE: CHECK NUMBER
PRINT TRANSACTIONS: YES
PRINT G/L: NO
UNPOSTED ONLY: NO
EXCLUDE UNPOSTED: NO
MANUAL ONLY: NO
STUB COMMENTS: NO
REPORT FOOTER: NO
CHECK STATUS: NO
PRINT STATUS: * - All
------------------------------------------------------------------------------------------------------------------------------------
ITEM NO. 6
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Michele Bates, Deputy City Clerk
Date: May 5, 2026
Subject: Declaring an Election, and Giving Notice of a Consolidated General Municipal Election to be Held on Tuesday, November 3, 2026 for the Election of City Councilmembers as Required by California State Law Relating to General Law Cities
Recommendation:
Approve Resolution xx-26, giving notice that the General Municipal election will be held on November 3, 2026 for three (3) City Council seats with four-year terms.
Background:
Section 2.04.070 of the Escalon Municipal Code states that the municipal election is consolidated with the statewide general election to be held on the first Tuesday after the first Monday in November of each even numbered year pursuant to Government Code Section 36503.5.
Discussion:
Resolution xx-26 establishes the following regarding the City of Escalon election:
Notice that the election will be held on Tuesday, November 3, 2026. This election will be for three (3) members of the City Council with four-year terms. o Although not stated in the resolution, the terms for Andrew Hagan, Malinda Walker and Jeremy Engle are expiring.
Requests the Board of Supervisors to consolidate a general municipal election with the statewide general election.
Adopts regulations pertaining to Candidate’s Statements. o The resolution currently states that the estimated filing fee is $240.00, this amount may change based upon final estimates set by the San Joaquin County Registrar of Voters. Determines that the City will not charge a filing fee for the processing of candidates’ nomination papers.
Requests the San Joaquin County Board of Supervisors to render specific services relating to the general municipal election.
Adopts a procedure for resolution of a tie vote.
Provides protocols for appointment of the offices if there are not a sufficient number of
candidates elected to fill the open offices.
All persons interested in running for City Council should contact the City Clerk by the close of business on August 7, 2026.
Fiscal Impact:
Estimated costs for the consolidated election with no measures is $40,000-$46,000.00, which is to be funded by the General Fund.
The estimated cost has increased significantly since the last election in 2024. According to the Registrar of Voters, the cost increase can be attributed to several factors; labor cost for the county has increased over 18% since that time. Additionally, inflation on materials and other services related to carrying out the election has seen significant increase. Other factors that are taken into account are the registered voter count and how many total billable contests/measures are expected to be on the ballot. Many of the costs are based on projections and predications using both past data and current market trends/conditions, so the costs end up being less than predicted or in some cases, more.
Resolution XX-26
RESOLUTION NO. XX-26
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON, CALIFORNIA
CALLING AND GIVING NOTICE OF A GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026 FOR THE ELECTION OF CERTAIN OFFICERS OF THE CITY; REQUESTING THE SAN JOAQUIN BOARD OF SUPERVISORS TO CONSOLIDATE A GENERAL MUNICIPAL ELECTION WITH THE STATEWIDE GENERAL ELECTION; ADOPTING REGULATIONS PERTAINING TO CANDIDATES’ STATEMENTS;
DETERMINING THAT NO FILING FEE WILL BE CHARGED FOR THE PROCESSING OF NOMINATIONS PAPERS; REQUESTING THE SAN JOAQUIN COUNTY BOARD OF
SUPERVISORS TO RENDER SPECIFIED SERVICES RELATING TO THE GENERAL MUNICIPAL ELECTION; ADOPTING A PROCEDURE FOR THE RESOLUTION OF A TIE VOTE; AND PROVIDING FOR THE APPOINTMENT TO THE OFFICES OF THIS CITY THAT WERE TO BE ELECTED TUESDAY, NOVEMBER 3, 2026 OF THE PERSONS WHO
HAVE BEEN NOMINATED IF THERE ARE NOT MORE CANDIDATES THAN OFFICES TO
BE ELECTED AS RQEUIRED BY THE PROVISIONS OF THE LAWS OF THE STATE OF
CALIFORNIA RELATING TO GENERAL LAW CITIES
WHEREAS, under the provisions of the laws relating to General Law Cities in the State of California, a General Municipal Election shall be held on Tuesday, November 3, 2026, for the election of municipal officers;
WHEREAS, it is desirable that the General Municipal Election be consolidated with the Statewide General Election to be held on the same date and that within the city the precincts, polling places and election officers of the two elections be the same, and that the county election department of the County of San Joaquin canvass the returns of the General Municipal Election and that the election be held in all respects as if there were only one election;
WHEREAS, Section 10012 of the Elections Code of the State of California provides that the governing body of any local agency adopt regulations pertaining to materials prepared by any candidate for a municipal election, including costs of the candidates' statement; WHEREAS, Section 22843 of the Elections Code of the State of California provides that the City Council may impose a filing fee proportionate to the costs of processing a candidate's nomination papers, but not exceeding twenty-five dollars ($25.00) to be paid upon the filing of such nomination papers; WHEREAS, all necessary expense in performing this service shall be paid by the City of Escalon.
WHEREAS, Section 22843.5 and Section 22844 of the Election Code of the State of California allows for one of the following courses of action to be taken by the City Council if there are not more candidates than offices to be elected:
1. Appoint to the office the person who has been nominated.
2. Appoint to the office any eligible voter if no one has been nominated.
3. Hold the election if either no one or only one person has been nominated.
Resolution XX-26
WHEREAS, the City Council of the City of Escalon pursuant to the provisions of Chapter 4 Tie Votes Article 1 Elections Other Than Primary Elections, Section 20501 of the Elections Code of the State of California, is desirous of adopting a procedure for the resolution of tie vote for the Office of City Councilmember other than by lot as now provided in subdivision (a) of Section 20501 of the Elections Code.
NOW, THEREFORE, the City Council of the City of Escalon, California, does hereby resolve, declare, determine and order as follows:
Section 1: That pursuant to the requirements of the laws of the State of California relating to General Law Cities within said State, there is called and ordered to be held in the City of Escalon, California, on Tuesday, November 3, 2026, a General Municipal election of the qualified three (3) members of the City council of said City for the full term of four years to be elected at large.
Section 2: That pursuant to the requirements of §10403 of the Elections Code, the San Joaquin County Board of Supervisors is hereby requested to consent and agree to the consolidation of a General Municipal Election with the Statewide General Election on Tuesday, November 3, 2026.
Section 3: That the county election department is authorized to canvass the returns of the General Municipal Election. The election shall be held in all respects as if there were only one election, and only one form of ballot shall be used. The election will be held and conducted in accordance with the provisions of law regulating the statewide election.
Section 4: That the City Clerk of the City of Escalon is authorized, instructed and directed to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct said election.
Section 5: That the polls for the election shall be open at 7:00 a.m. of the day of the election and shall remain open continuously from that time until 8:00 p.m. of the same day when the polls shall be closed, except as provided in Section 14301 of the Elections Code of the State of California.
Section 6: That in all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections.
Section 7: That notice of the time and place of holding the election is given and the City Clerk is authorized, instructed and directed to give such further or additional notice of the election, in time, form and manner as required by law.
Section 8: That pursuant to Section 10012 of the Elections Code of the State of California, each candidate for elective office to be voted for at an election to be held in the City of Escalon, on November 3, 2026, may prepare a candidate’s statement on an appropriate form provided by the City Clerk. The statement may include the name, age, and occupation of the candidate and a brief description of no more than 200 words of the candidate’s education and qualifications expressed by the candidate himself or herself. The statement shall not include party affiliation of the candidate, nor membership or activity in partisan political organizations.
The statement shall be filed in the office of the City Clerk at the time the candidate’s nomination papers are filed. The statement may be withdrawn, but not changed, during the period for filing nomination papers and until 5:00 p.m. of the next working day after the close of the nomination period.
Section 9: The City Clerk shall have translated and printed in the voters' pamphlet only the candidates' statements of those candidates who request translation and printing.
Resolution XX-26
Section 10: No candidate will be permitted to include additional materials in the sample ballot package.
Section 11: An estimated charge of $240.00 for English with Spanish translation (statements must be printed in both languages) shall be levied to the candidates for the printing, handling, translation and mailing the candidates' statements filed pursuant to the Elections Code.
Section 12: That the City Clerk shall provide each candidate or the candidate's representative a copy of this resolution at the time nominating petitions are issued.
Section 13: That all previous resolutions establishing Council policy on payment for candidates' statements are repealed.
Section 14: That this resolution shall apply only to the election to be held on November 3, 2026 and shall then be repealed.
Section 15: That no filing fee will be imposed for the processing of candidates' nomination papers.
Section 16: That, pursuant to the provisions of Section 22003 of the Elections Code of the State of California, this City Council requests the San Joaquin County Board of Supervisors to permit the County Registrar of Voters' Office to prepare and furnish to the City of Escalon all materials, equipment and services as agreed upon by the County of Registrar of Voters and the City Clerk for the conduct of the November 3, 2026 General Municipal Election.
Section 17: That the City shall reimburse the County for services performed when the work is completed and upon presentation to the City of a properly approved bill.
Section 18: That the City Clerk is directed to forward without delay to the Board of Supervisors and the County Election Department each a certified copy of this Resolution.
Section 19: That pursuant to the provisions of Section 20501 (b) of the Elections Code, the City Council hereby declares that a special run-off election shall be held in the event of a tie vote for the Office of City Councilmember in future elections conducted in the City of Escalon, commencing with the City of Escalon General Municipal Election to be held on November 3, 2026, and continuing thereafter until the City Council of the City of Escalon shall repeal the procedure herein established for the conducting of special run-off elections in the event of a tie vote for candidates for the Office of City Councilmember.
Section 20: In the event there are not more candidates than offices to be elected, then pursuant to Section 22843.5 and 22844 of the Elections Code of the State of California, the Escalon City Council does hereby declare its intention to appoint to the office the person who has been nominated.
Section 21: That the Escalon City Council does hereby direct the City Clerk to proceed with the provisions of Sections 22843.5 and 22844 of the State of California Elections Code as they pertain to the General Municipal Election of November 3, 2026.
Section 22: That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
Resolution XX-26
PASSED, APPROVED AND ADOPTED this 18th day of May 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_________________________________
ANDREW HAGAN, Mayor
ATTEST:
_________________________________
MICHELE BATES, Deputy City Clerk
ITEM NO. 7
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Robert Hardgraves, Chief of Police
Date: May 4, 2026
Subject: San Joaquin Valley Air Pollution Control District New Alternative Fuel Vehicle Purchase Grant
Recommendation:
Authorize the Police Department to submit an application to the San Joaquin Valley Air Pollution Control District (SJVAPCD) for the purchase of two (2) Chevy Blazer Electric Police Pursuit Vehicles (PPV).
Background and Discussion:
The Escalon Police Department patrol vehicles are aging, with the oldest vehicles purchased approximately 10 years ago. There are currently two (2) vehicles in the patrol fleet, a 2015 model and a 2017 model, that are at end of life and in need of replacement. With technology advancements, electric vehicles (EVs) are now a viable option as patrol vehicles. Neighboring agencies are using EVs currently and have had success.
The San Joaquin Valley Air Pollution Control District offers a grant of $20,000 per vehicle, up to $100,000 per agency per year, for alternative fuel vehicles.
After careful consideration, the Department recommends the purchase Chevy Blazer EV PPVs due to their comparable price, long-term cost savings, solid reviews and first hand feedback from neighboring agencies. Additionally, if the grant is secured the EV PPVs will be significantly cheaper than other vehicles.
Fiscal Impact:
Costs:
If approved, the City will use Development Impact Fees (DIF) and the Supplemental Law Enforcement Services Fund (SLESF) for the remaining portion of the purchase. The cost of each Chevy Blazer EV PPV is approximately $53,588. If the grant is approved, that will leave a balance of $33,588: $15,407 from the DIF fund and $18,181 from SLESF.
Outfitting costs for the vehicles will be the same as for the Explorers, about $44,884 each, with $12,904 from the DIF fund and $31,980 from SLESF.
The fund balance for each of these accounts is adequate to cover the costs.
A secondary cost will be charging infrastructure. The Police Department’s MID connection can support the chargers. The lowest bid received is approximately $3,550 for 80 amp dual port EV chargers with pedestal mount, which can charge the vehicles at a rate of 67 miles per hour. Not including the cost of the chargers, the current quote to connect the charging stations to the building’s power is $24,000, but we are also exploring less costly options. The Department recommends installing two dual port chargers, for a cost of approximately $31,100. SLESF can be used for this, and DIF fund could potentially be used as well.
Vehicle Costs
Item Cost Grant
DIF fund
(28.75%) SLESF
2026 Chevy Blazer EV PPV $53,587.90 $20,000.00 $15,406.52 $18,181.38 Decals $1,500.00 $431.25 $1,068.75
Outfitting $20,672.82 $5,943.44 $14,729.38
Ballistic Panels $4,370.79 $1,256.60 $3,114.19
Radio $12,000.00 $3,450.00 $8,550.00
Panasonic FZ-40 Toughbook &
Dock $6,340.00 $1,822.75 $4,517.25
TOTAL per vehicle $98,471.51 $20,000.00 $28,310.56 $50,160.95 Fund Balance as of 4-21-26 $109,132.00 $302,872.00
Two vehicles with grant $196,943.02 $40,000.00 $56,621.12 $100,321.90 Fund balances after purchase $52,510.88 $202,550.10
Savings:
Fuel:
The savings in fuel costs will be significant. Between FY 2023-2024 and FY-2025-2026, the fuel costs for the police department were between $0.51 and $0.58 per mile. Charging costs will be about $0.13 per mile. Over the past 3 years, this would have dropped the average cost of fuel per vehicle from $4,281.36 to $372.85, an average savings of $3,908 (or 91%) per vehicle per year.
Fiscal Year Per Mile Miles per Year Cost per Vehicle EV Equivalent Savings 2023-2024 $0.58 7,803.40 $4,525.97 $377.64 $4,148.33 91.66% 2024-2025 $0.51 8,026.10 $4,093.31 $388.42 $3,704.89 90.51% 2025-2026 (Jul-Mar) $0.58 5,463.10 $3,168.60 $264.38 $2,904.22 91.66% 2025-2026 (Projected) $7,284.13 $4,224.80 $352.51 $3,872.29 Average $7,704.54 $4,281.36 $372.85 $3,908.51 91.29%
Maintenance:
Because EVs have fewer moving parts and no engine requiring oil changes, spark plugs, or belts, they have lower average maintenance costs than gas powered vehicles. According to our research, the
average maintenance cost for EVs is estimated at $0.06 per mile, compared to $0.10 per mile.
Maintenance costs for gas powered vehicles begin low in the first few years of service, but as the vehicles age and require more serious maintenance and repairs to the engine, transmission, and emission system, the costs multiply.
Electric vehicle
savings over 5 years
Years of Service
1 2 3 4 5 Total
Savings Fuel $7,817.02 $7,817.02 $7,817.02 $7,817.02 $7,817.02 $39,085.10 Grant $40,000.00 $40,000.00
Costs Chargers -$31,100.00 -$31,100.00
Actual Savings $16,717.02 $7,817.02 $7,817.02 $7,817.02 $7,817.02 $47,985.10
INTENTIONALLY LEFT BLANK Page 72 of 267
ITEM NO. 8
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: John Andoh, Transit Manager
Date: May 11, 2026
Subject: Authorize Filing of Low Carbon Transit Operations Program Application Recommendation:
Adopt Resolution xx-26, authorizing the City Manager, Transit Manager or designee to file a Low Carbon Transit Operations Program (LCTOP) application.
Background and Discussion:
The LCTOP is one of several State funding programs through the Transit, Affordable Housing, and Sustainable Communities Program established by the California Legislature in 2014, by Senate Bill 862 (SB 862). The LCTOP was created to provide operating and capital assistance for transit agencies to reduce greenhouse gas emissions and improve mobility, with a priority on serving State identified disadvantaged communities. Disadvantaged communities are identified by the State through a census tract assessment of geographic, socioeconomic, public health, and environmental hazard criteria that are used to determine areas with vulnerable populations that are disproportionately affected by multiple types of pollution. For agencies whose service area includes disadvantaged communities, at least 50 percent of the total monies received must be expended on projects that benefit disadvantaged communities.
In partnership with the California Air Resources Board (CARB), the California Department of Transportation (Caltrans) is responsible for administering the LCTOP. Caltrans reviews applications to ensure projects serve disadvantaged communities and reduce greenhouse gas emissions, using information produced by CARB.
In 2016, SB 824 modified the LCTOP to provide transit operating and capital assistance to reduce greenhouse gas emissions through transit fleets. The projects listed below are expected to meet the statutory requirements of SB 824 and Public Resource Code (PRC) 75230 (a). Further, PRC 75230 (f) (1-3) Monies for the program shall be expended to provide transit operating or capital assistance that meets any of the following:
1. Expenditures that directly enhance or expand transit service by supporting new or expanded bus or rail services, new or expanded water-borne transit, or expanded intermodal transit facilities, and may include equipment acquisition, fueling, and
maintenance, and other costs to operate those services or facilities.
2. Operational expenditures that increase transit mode share
3. Expenditures related to the purchase of zero-emission buses, including electric buses, and the installation of the necessary equipment and infrastructure to operate and support these zero-emission buses.
A. Operational Projects
1. New expanded/enhanced transit service
2. Free or reduced fares
3. Network/fare integration
4. Alternative transportation services
B. Capital Projects
1. Purchase expansion zero-emission or low-emission vehicles and equipment in support of new expanded/enhanced transit service.
2. Purchase, construct, and/or install infrastructure to support zero-emission or low-emission vehicles in support of new expanded/enhanced transit service.
3. Purchase, construct, and/or install passenger amenities at transit stops/stations to encourage increased transit ridership.
4. Purchase, construct, and install renewable energy for transit facilities in support of new expanded/enhanced transit service.
5. Purchase and construct active transportation facilities that connect to stops/stations and encourage ridership.
6. Purchase, construct, and install equipment and facilities needed to provide expanded/enhanced transit service.
7. Purchase and install equipment on transit vehicles to encourage increased transit ridership.
8. Purchase Replacement zero-emission vehicles.
9. Purchase construct, and/or install infrastructure, equipment, or facilities to support zero-emission vehicles.
SB 862 requires that LCTOP funded projects demonstrate a reduction of greenhouse gas emissions.
For this first year of the LCTOP, CARB and Caltrans have established a list of specific projects that are expected to meet the SB 862 requirements. This list includes projects that expand transit service (e.g. implementing new routes or bus rapid transit, installing new stops, increasing service routes/frequencies/hours/capacity, etc.), convert fleet vehicles/infrastructure to support low carbon transit service (e.g. purchase hybrid or zero-emission buses, install CNG or renewable energy infrastructure, etc.), connect to active transportation projects (e.g. install bus stops near bicycle/pedestrian pathways, etc.), or use technology to improve the efficiency of transit service (e.g. fare reduction vouchers, vehicle retrofits, etc.). However, more quantitative details for reporting a project’s greenhouse gas emissions will be required of applicants in the future.
Eligible Recipients must have the financial means to maintain and operate project services and the ability to accept their legal liabilities and fulfill financial obligations for the project’s useful life.
The program, through the Certifications and Assurances document, maintains general conditions of as well as reporting, cost principles, and record retention requirements that are standard for State-funded
projects.
The LCTOP guidelines require regional entities and transit operators who expect to receive LCTOP funds to assign an Authorized Agent or Agents to be the signatory on any documents associated with obtaining and managing LCTOP funds.
It is anticipated that the City will use these funds for free fare transportation to encourage ridership on eTrans. This project will continue from FY 2024-2025.
Fiscal Impact:
There is no impact to the General Fund. Approval of this item would provide an additional $1,223 in transit funds to support free eTrans fares.
Attachments
1. Resolution xx-26
RESOLUTION NO. XX-26
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON AUTHORIZING
THE EXECUTION OF THE CERTIFICATIONS AND ASSURANCES AND AUTHORIZED
AGENT FORMS FOR THE LOW CARBON TRANSIT OPERATIONS PROGRAM FOR THE FOLLOWING PROJECT(S): FREE FARE ON ETRANS IN THE AMOUNT OF $1,223.00
WHEREAS, the City of Escalon is an eligible project sponsor and may receive state funding from the Low Carbon Transit Operations Program (LCTOP) for transit projects; and WHEREAS, the statutes related to state-funded transit projects require a local or regional implementing agency to abide by various regulations; and WHEREAS, Senate Bill 862 (2014) named the Department of Transportation (Department) as the administrative agency for the LCTOP; and
WHEREAS, the Department has developed guidelines for the purpose of administering and distributing LCTOP funds to eligible project sponsors (local agencies); and WHEREAS, the City of Escalon wishes to delegate authorization to execute these documents and any amendments thereto the Transit Manager, Finance Director and/or City Manager; and
WHEREAS, the City of Escalon wishes to implement the following LCTOP project(s) listed above.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Escalon that the fund recipient agrees to comply with all conditions and requirements set forth in the Certification and Assurances and the Authorized Agent documents and applicable statutes, regulations and guidelines for all LCTOP funded transit projects.
NOW THEREFORE, BE IT FURTHER RESOLVED that John Andoh, Transit Manager and/or Jaylen French, City Manager and/or Celinda Bickner, Finance Director be authorized to execute all required documents of the LCTOP program and any Amendments thereto with the California Department of Transportation.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Escalon that it hereby authorizes the submittal of the following project nomination(s) and allocation request(s) to the Department in FY2025-2026 LCTOP funds:
List project(s), including the following information:
Project Name: Free Fares on eTrans
Amount of LCTOP funds requested: $1,223.00
Short description of project: Provide free fare days to increase ridership Benefit to a Priority Populations: Yes
Amount to benefit Priority Populations: $1,223.00
Contributing Sponsors (if applicable): San Joaquin Council of Governments PASSED, ADOPTED AND APPROVED this 18th day of May, 2026 by the following roll call vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________
ANDREW HAGAN, Mayor
ATTEST:
______________________________
MICHELE BATES, Deputy City Clerk
INTENTIONALLY LEFT BLANK Page 78 of 267
ITEM NO. 9
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: John Andoh, Transit Manager
Date: May 11, 2026
Subject: Authorize Filing of the Transportation Development Act (TDA) Claim for Fiscal Year 2026-2027
Recommendation:
Authorize filing of the Transportation Development Act (TDA) Claim for Fiscal Year 2026-2027.
Background and Discussion:
The City operates eTrans—the Escalon transit system which includes a demand response (Dial-A-Ride) and deviated fixed route service to Modesto. In addition, the City offers an Uber subsidy program. The City’s transit system is predominately funded with Federal Transit Administration (FTA) and TDA funds received via an application submitted to San Joaquin Council of Governments (SJCOG) on an annual basis.
When all of the transit needs have been met, the City may use the remainder of its TDA funds for pedestrian, bicycle, street and roadway maintenance and improvements.
DISCUSSION:
The City of Escalon is budgeted to receive TDA - Local Transportation Funds (LTF) funds for fiscal year 2026-2027 as follows:
Article 8, Transit Operations $121,499
Article 8, LTF Streets and Roads $485,995
Article 8, Bicycle and Pedestrian LTF $11,320
Total Funds Requested LTF $618,814
Total FY 2026-2027 Allocated $618,814
Additionally, there is an unclaimed balance from previous fiscal year additional revenues that would be used for streets and roads.
In September of 2019, the SJCOG Board approved a policy change to the LTF Policy. The purpose of the policy change is to limit the amount of money claimants can spend on streets and roads by requiring them to set aside a portion of their allocation for transit purposes. For cities under 25,000, 25% is set aside for transit.
In fiscal year 2017-2018, the City became eligible for State Transit Assistance (STA--99314) revenue.
SJCOG effected this change to address transit funding toward regional transit services operated by San Joaquin Regional Rail Commission and San Joaquin Regional Transit District to prevent excessive LTF from being diverted away from cities to support their operations.
The STA apportionment for FY 2026-2027 is $3,271 to support eTrans operations.
This available funding has been incorporated in the City’s Fiscal Year 2026-2027 Annual Transit Fund Budget to fund the anticipated expenditures in the Public Transit Fund and the Transportation Fund.
This item also provides authority for the City to submit an amended claim if necessary, should additional funds be needed to cover costs for Fiscal Year 2025-2026.
Fiscal Impact:
There is no negative impact to the City’s General Fund associated with this item. The revenue generated from filing this claim will fund public transit, street and roadway, and bike and pedestrian projects within the city limits.
Attachments
1. Resolution xx-26 – Submittal of TDA Claim
RESOLUTION NO. XX-26
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON
AUTHORIZING FILING A CLAIM WITH THE SAN JOAQUIN COUNCIL OF
GOVERNMENTS FOR ALLOCATION OF TRANSPORTATION DEVELOPMENT ACT FUNDS FOR FISCAL YEAR 2026-2027
WHEREAS, the Transportation Development Act (TDA), Public Utilities Code (PUC) 99200 et seq., provides for the disbursement of funds from the Local Transportation Fund (LTF) and State Transit Assistance (STA) of the County of San Joaquin for use by eligible applicants for the purpose of operating transit services, maintain and improving streets and roadways and improving bicycle and pedestrian facilities in the City of Escalon; and WHEREAS, pursuant to the provisions of the TDA, and pursuant to the applicable rules and regulations there under (21 California Code of Regulations 6600 et. seq.), a prospective applicant wishing to receive an allocation from LTF and STA shall file its claim with the San Joaquin Council of Governments (SJCOG); and
WHEREAS, TDA funds from the LTF of San Joaquin County will be required by the City of Escalon in Fiscal Year (FY) 2026-2027 for the purpose of operating transit services, maintain and improving streets and roadways and improving bicycle and pedestrian facilities in the City of Escalon; and
WHEREAS, TDA funds from the STA Fund of San Joaquin County will be required by the City of Escalon in FY 2026-2027 for the purpose of operating transit services in the City of Escalon and the City is eligible for these funds; and WHEREAS, The City of Escalon is an eligible applicant for TDA funds pursuant to PUC Sections 99260 (a), 99400 (c), 99400 (d), and 99400 (e); and WHEREAS, The City of Escalon has no unmet transit needs that are reasonable to meet within the City limits.
NOW, THEREFORE, BE IT RESOLVED THAT the City Council of the City of Escalon hereby authorizes the City Manager to execute the appropriate TDA claim together with all necessary supporting documents, with SJCOG for an allocation of TDA funds in FY 2026-2027, and
BE IT FURTHER RESOLVED that the City Manager, Finance Director, Transit Manager or designee shall be able to file and amend the FY 2026-2027 TDA claim to SJCOG, as needed after a reconciliation of FY 2025-2026 has been completed. *****
PASSED, ADOPTED AND APPROVED this 18th day of May, 2026 by the following roll call vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________
ANDREW HAGAN, Mayor
ATTEST:
______________________________
MICHELE BATES, Deputy City Clerk
ITEM NO. 10
COUNCIL AGENDA ITEM
FOR MAY 4, 2026
Prepared By: Michele Bates, Deputy City Clerk
Date: April 28, 2026
Subject: Ratifying the San Joaquin Council of Government’s Annual Financial Plan for Fiscal Year 2026-2027
Recommendation:
Consider ratifying the San Joaquin Council of Government’s (SJCOG) Annual Financial Plan (AFP) for Fiscal Year 2026-2027.
Background and Discussion:
In accordance with the Joint Powers Agreement (JPA) between SJCOG and member agencies in San Joaquin County, each governing body is tasked with reviewing and ratifying SJCOG’s AFP, following adoption by the SJCOG Board of Directors. On March 26, 2026, the SJCOG Board of Directors adopted the attached AFP for Fiscal Year 2026-2027.
Exhibits:
1. SJCOG Letter, AFP and Staff Report
SAN JOAQUIN COUNCIL OF GOVERNMENTS
555 E. Weber Avenue • Stockton, California 95202 • P 209.235.0600 • F 209.235.0438 • www.sjcog.org Christina Fugazi
CHAIR
Gary Singh
VICE CHAIR
Diane Nguyen
EXECUTIVE DIRECTOR
Member Agencies
CITIES OF
ESCALON,
LATHROP,
LODI,
MANTECA,
MOUNTAIN HOUSE,
RIPON,
STOCKTON,
TRACY,
AND
THE COUNTY OF SAN
JOAQUIN
March 31, 2026
Jaylen French
City of Escalon
2060 McHenry Ave
Escalon, CA 95320
Dear Mr. French,
On March 26, 2026 the San Joaquin Council of Government (SJCOG) Board adopted the Annual Financial Plan for FY 2026-27. Attached is the board staff report as well as a copy of the adopting resolution. Pursuant to SJCOG's Joint Powers Agreement, following adoption of the budget by the SJCOG Board, it is to be delivered to member agencies for ratification by each governing body.
Approval by a majority of the governing bodies representing 55% or more of the county's population is considered ratification.
Therefore, SJCOG requests you place SJCOG's Annual Financial Plan for FY 2026-27 on a forthcoming consent agenda prior to June 30, 2026, for ratification.
The Annual Financial Plan implements the FY 2026-27 Overall Work Program (OWP) that was also adopted by the SJCOG Board on March 26, 2026.
The attached excerpt of the Annual Financial Plan (AFP) provides a summary of revenues and expenditures by cost category and line item comparing the approved FY 2026-27 budgets with the current year (FY 2025-26) adopted budget, as most recently amended, along with FY 2024-25 actual expenditures.
Revenues and expenditures total $47,315,919. The approved AFP represents the general fund budget for SJCOG. The revenues and expenditures in the AFP are the same as the Overall Work Program (OWP), however, presented in a traditional line-item format compared to the work element format of the OWP.
Readers should note several differences between SJCOG and its member agencies’ budgets:
• SJCOG revenue sources are quite different from our member agencies. • SJCOG employs staff on an at-will basis, vis-à-vis civil service and has its own employee handbook and policies.
• SJCOG has its own Financial and Accounting Policy guiding our financial matters including procurement procedures.
• SJCOG employees are exempted from Social Security except for Medicare.
• As noted below, SJCOG offers a defined contribution retirement plan to its employees. SJCOG has no CalPERS or post employments benefit obligations except limited sick leave conversion as noted.
The following assumptions are incorporated in the budget:
1. Work will not begin, and expenses will not be incurred unless anticipated revenue sources are secured.
2. The AFP anticipates SJCOG to be fully staffed. The budget includes a
7.50 % pool that can be drawn upon for merit-based increases and potential promotions. The full impact of that pool is incorporated into the salary-driven benefits (retirement, Medicare, disability).
3. SJCOG has no significant liability exposure for post-employment benefits. a. The employee retirement program is a defined contribution program managed by the International City Managers Association
Retirement Program (Mission Square Retirement).
b. SJCOG employee vacation accruals are capped at two times the individual’s annual leave.
c. Upon separation with 50 years of age or 20 years of SJCOG employment, an employee can convert accrued sick leave hours to be deposited into a Retirement Health Savings Account to pay for health-related expenses. The conversion is based upon the employee’s salary at retirement.
SJCOG staff would be pleased to appear before your policymakers to answer any questions they might have regarding this matter. We request ratification prior to June 30, 2026. Please let me know when this will be on your agenda.
If you have any questions regarding this matter, don't hesitate to contact me at (209) 235-0454.
Thank you for your assistance.
Sincerely,
GRACE OROSCO
Deputy Director of Finance & Administration
Attachments:
R-26-22
FY 2026-27 Annual Financial Plan Staff Report
FY 2026-27 Annual Financial Plan Board Summary
Councilmember Jeremy Engle City of Escalon
Councilmember Lisa Craig City of Lodi
Mayor Paul Akinjo City of Lathrop
Mayor Andy Su City of Mountain House
Councilmember Leo Zuber City of Ripon
Councilmember Mario Enriquez City of Stockton
Councilmember Mariela Ponce City of Stockton
Mayor Dan Arriola City of Tracy
Supervisor Sonny Dhaliwal County of San Joaquin
Supervisor Steven Ding County of San Joaquin
Supervisor Robert Rickman County of San Joaquin
Grace Magsayo, Director Caltrans District 10
Derek Graves, Jr, Chair San Joaquin Regional Transit District Margaret Shea Stephens, Commissioner Port of Stockton
Mayor Christina Fugazi, City of Stockton
San Joaquin Council of Governments
ANNUAL FINANCIAL PLAN
Fiscal Year 2026/27
CHAIR
Proposed Final March 26, 2026
Grace Orosco
Deputy Director of Finance and Administration
VICE-CHAIR
Mayor Gary Singh, City of Manteca
BOARD OF DIRECTORS
EX OFFICIO DIRECTORS
SUBMITTED BY:
Diane Nguyen
Executive Director
P. 24
FY 2025-26 FY 2026-27 +/- +/-
REVENUES Amendment #3 Proposed Draft Change % Change
Federal Grants 30,541,057 28,901,219 (1,639,838) -5.37% State Grants 16,847,401 8,593,012 (8,254,389) -49.00%
Local 9,625,460 9,721,688 96,228 1.00%
Interest 40,000 40,000 - 0.00%
Other 60,000 60,000 - 0.00%
SJCOG OPERATING REVENUE 57,113,918 47,315,919 (9,797,999) -17.16%
EXPENDITURES
Salaries & Benefits 7,137,261 7,137,261 - 0.00%
Services & Supplies
Office, Computer License 367,000 377,000 10,000 2.72%
Communications 60,000 60,000 - 0.00%
Memberships 45,000 45,000 - 0.00%
Maintenance - Equipment 10,000 10,000 - 0.00%
Rents & Leases - Equipment 131,000 131,000 - 0.00%
Publications & Legal Notices 7,500 7,500 - 0.00%
Insurance 278,000 303,000 25,000 8.99%
Building Operations & Maintenance 335,000 335,000 - 0.00% SJCOG Building Debt Service Principal and Interest 200,000 200,000 - 0.00% Transportation/Travel
Transportation,Travel & Training (In & Out of State) 233,000 233,000 - 0.00% Professional Services 47,859,656 38,026,657 (9,832,999) -20.55% Capital Outlay 450,500 450,500 - 0.00%
SJCOG OPERATING EXPENDITURES 57,113,918 47,315,919 (9,797,999) -17.16% San Joaquin Council of Governments
ANNUAL FINANCIAL PLAN
Fiscal Year 2026/2027
Proposed Final March 26, 2026
P. 25
March 2026
SJCOG Board
STAFF REPORT
SUBJECT: Approval of the Fiscal Year 2026-27
Proposed Final Annual Financial Plan
RECOMMENDED ACTION: Adopt Resolution 2026-22, approving the Fiscal Year 2026-27 Proposed Final
Annual Financial Plan
The attached proposed Annual Financial Plan (AFP) provides a detailed summary of revenues and expenditures by cost category and line item. The proposal compares the Fiscal Year 2026-27 proposed budget with the most recently adopted Fiscal Year 2025- 26 AFP. In addition, it compares the proposal to the Fiscal Year 2024-25 actual expenditures. The total revenues and expenditures amount to $47,315,919. The proposed AFP represents the general fund budget for the San Joaquin Council of Governments (SJCOG). The revenues and expenditures in the AFP are the same as the Overall Work Program (OWP), however, presented in a traditional line-item format compared to the work element format of the OWP.
Below is a summary of revenues and expenditures in the AFP. For details on each of those categories please refer to the attachment.
Readers should note several differences between SJCOG and its member agencies’ budgets:
x SJCOG revenue sources are quite different from our member agencies. x SJCOG employs staff on an at-will basis, as compared to civil service for most member jurisdictions, and has its own employee handbook and policies. x SJCOG has its own Financial and Accounting Policy guiding our financial matters including procurement procedures.
x SJCOG employees are exempted from Social Security except for Medicare. x As noted below, SJCOG offers a defined contribution retirement plan to its employees. SJCOG has no CalPERS or other post-employment benefit obligations except limited sick leave conversion as noted for qualifying employees.
Upon adoption by the board, pursuant to the SJCOG Joint Powers Agreement, the AFP will be sent to the member agencies for ratification. Ratification is achieved when a majority of the member agencies, representing 55% of the county’s population, approve the AFP.
P. 20
The following assumptions are incorporated in the budget:
1. The budget includes a longevity incentive program to attract and maintain an experienced and knowledgeable workforce. The incentive is structured to recognize and reward the length of staff’s tenure. The longevity pay targets will be 10, 15 and 20 years (of continuous service), with an increase in base salary of 1%, 2% and 3% respectively.
This longevity pay does not apply to the contract position of the Executive Director.
2. The budget includes a COLA adjustment of 2.67 percent in the minimum and maximum salary ranges of all classifications for noncontract positions. The COLA percent is applied to noncontract employees’ salary.
3. SJCOG has no significant liability exposure for post-employment benefits. a. The employee retirement program is a defined contribution program managed by Mission Square Retirement, formerly the International City Managers Association Retirement Program, with contributions defined within the Board adopted Policy Handbook
b. SJCOG employee vacation accruals are capped at two times the individual’s annual leave, per the Board adopted Policy Handbook. c. Upon separation, an employee can convert accrued sick leave hours to be deposited into a Retirement Health Savings Account to pay for healthrelated expenses, with the qualification being 50 years of age or 20 years of SJCOG employment. The conversion is based upon the employee’s salary at retirement and alleviates SJCOG of any further liability.
REVENUES
Compared to the current year amended AFP, SJCOG general fund operating revenues are proposed to decrease from $57,113,918 to $47,315,919, which is a reduction of $9,797,999. This change primarily reflects the planned drawdown of several large multiyear grant programs that were in peak implementation during Fiscal Year 2025-26. As for SJCOG capital projects, including SR 99/120 and I-205 Managed Lanes, significant expenditures are occurring in Fiscal Year 2025/26, with phase 1A of the SR 99/120 project completing construction in the summer. As those projects advance toward completion, associated grant or project delivery expenditures naturally decline in Fiscal Year 2026-27.
P. 21
Federal funding for
general fund activities is
$28,901,219 which is
5.37% lower than Fiscal
Year 2025-2026. This is
primarily due to the
planned drawdown of
I-205 Managed Lanes
funds, and consumption
of FTA 5304 pass
through funds.
State funding sources are
budgeted at $8,593,012
or 49% lower primarily due to:
x $5,292,852 drawdown on REAP 2.0
x $507,429 drawdown on Regional Climate Collaborative grant. x $1,050,773 drawdown on Clean Mobility EV Bike program. x $825,508 drawdown on Clean Mobility EV Car Share program. x $344,730 drawdown on State Transportation Improvement Program (STIP) Planning Programming and Monitoring.
x Net drawdown of $86,790 Freeway Service Patrol funding. x $411,884 drawdown has occurred on three years of Senate Bill 1 (SB1) Sustainable Transportation Planning Grants offset by a Fiscal Year 2026-27 allocation of $363,600.
Local revenues are slightly higher by $96,228.
EXPENDITURES
Salaries and Benefits remain stable at $7,137,261.
The budget includes $34,820 for longevity pay and $315,488 or 7.5% of total salaries pool for merit-based raises. The salary-driven benefits adjust accordingly.
Services and Supplies are proposed to increase by $35,000.
Liability insurance is increasing by $25,000 due to increased premiums. Office expenses are increasing by $10,000 due to increased costs for computer software and licensing.
Professional Services and Staff Augmentation will decrease by $9,832,999 from FY 2025-2026 of $47,859,656 to $38,026,657.
There is planned consumption of several multi-year grants, which directly correlate to professional services.
x The prior year’s SB-1 Sustainable Communities grants used $474,880 and we are budgeting the new SB-1 allocation of $350,000.
P. 22
x The I-205 Managed Lanes Widening project drew down $1,798,459 x We drew down on $1,050,773 for EV Bike Share program, and $825,508 for EV Car Share program.
x The San Joaquin Regional Climate Collaborative used $507,429 while the Regional Early Action Plan (REAP 2.0) expended $5,292,852.
Position Classification and Salary Schedule
Per board policy, the salary ranges at both the minimum and maximum levels are adjusted by the CPI change of 2.67%.
FISCAL IMPACT
The AFP assumes the continuation of currently programmed grant funding and revenue sources. The AFP is required to be adopted by the Board of Directors prior to April 1 each year and disseminated to the member agencies for ratification. The AFP is the traditional line-item budget identifying estimated revenues and expenditures for the fiscal year. The AFP is complementary to the Overall Work Program.
COMMITTEE ACTIONS:
Executive Committee — Unanimously approved the staff recommendation
RECOMMENDATION
That the Board adopt Resolution 2026-22 approving the Fiscal Year 2026-27 Annual Financial Plan.
Prepared by: Grace Orosco, Deputy Director of Finance & Administration, and Lynnetta Castle, Manager of Finance P. 23
RESOLUTION
SAN JOAQUIN COUNCIL OF GOVERNMENTS
R-2026-22
RESOLUTION APPROVING THE ADOPTION OF THE 2026-2027
ANNUAL FINANCIAL PLAN
FOR THE SAN JOAQUIN COUNCIL OF GOVERNMENTS
WHEREAS, the San Joaquin Council of Governments is required by the Joint Powers Agreement to adopt a budget (Annual Financial Plan) annually, and WHEREAS, the adopted budget is to be sent to the member agencies for ratification.
NOW THEREFORE BE IT RESOLVED, that the San Joaquin Council of Governments adopts the FY 2026-2027 Annual Financial Plan and directs the Executive Director to transmit it to the member agencies for ratification.
PASSED AND ADOPTED this 26th day of March 2026 by the following vote of the San Joaquin Council of Governments, to wit:
AYES: Councilmember Craig-Hensley, Lodi; Supervisor Dhaliwal, SJ County; Mayor Fugazi, Stockton; Councilmember Harrison, Mountain House; Councilmember Ponce, Stockton; Supervisor Rickman, SJ County; Councilmember Zuber, Ripon NOES:
ABSENT: Mayor Akinjo, Lathrop; Mayor Arriola, Tracy; Supervisor Ding, SJ County; Councilmember Engle, Escalon; Councilmember Enriquez, Stockton; Mayor Singh, Manteca
ITEM NO. 11A
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Celinda Bickner, Finance Director
Date: May 12, 2026
Subject: April 2026 – Treasurer’s Report and Monthly Summary Report Recommendation:
Accept the Treasurer’s Report and Monthly Summary Reports for the month ending April 30, 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 show 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 $ 23,102,106.41
Total Receipts - Deposits $1,853,466
Total Disbursements - Withdrawls ($1,422,497)
ENDING CASH BALANCE 23,533,075.57
-
DEPOSITORIES - INVESTMENTS
Oak Valley Community Bank (cash in checking) $ 1,781,550 Oak Valley Community Bank (Investment Sweep) 6,420,426
Interest Earned Yet Unapplied -
State Treasurer - LAIF Investments 3,041,115
CETERA Investments 12,289,985
TOTAL DEPOSITORIES $23,533,075.57
FUND CASH BALANCES BY FUND AMOUNT $
100 GENERAL FUND OPERATING 5,677,984
201 IN-LIEU OF LOW INCOME HOUSING 3,747
202 PLANNING-DEVELOPER IMPACT FEES 13,728
203 LIBRARY -DEVELOPER IMPACT FEES (6,227)
204 PARK - DEVELOPER IMPACT FEES 130,623
205 RECREATION-DEVELOPER IMPACT FEES 162,532
206 PUBLIC WORKS - DEVELOPER IMPACT FEES 7,306
207 TRANSPORTATION MITIGATION -DEVELOPER IMPACT FEES 840,030 208 POLICE - DEVELOPER IMPACT FEES 109,132
209 CITY HALL - DEVELOPER IMPACT FEES -
220 LLD Sunrise District -1,476
221 LLD Bellaterra Estates 13,057
222 LLD Westwood 29,842
223 LMD The Estates 8,299
224 BAD The Estates 23,057
GENERAL FUND $5,677,984
DEVELOPMENT FUNDS $1,260,871
LIGHTING/LANDSCAPE DISTRICT FUNDS $72,778
242 CDBG-HUD 2,953
252 COPS GRANTS-SLESF & CLEEP 315,372
SPECIAL POLICE FUND $315,372 $2,953
270 TRANSPORTATION 931,565
271 RTIF 241,200
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.
APRIL 2026 - UNAUDITED
MONTHLY TREASURER'S REPORT
CITY OF ESCALON
BANK RECONCILLIATION
FUND CASH BALANCES BY FUND AMOUNT $
281 TRAFFIC CONGESTION 100,537
282 TRAFFIC SAFETY 37,790
290 MEASURE K 2,185,903
322 GAS TAX 2103, 2106, 2107, 2107.5, 2105 105,268
TRANSPORTATION FUNDS OTHER $3,496,996
GAS TAX FUND $105,268
504 DEBT SERVICE - CIVIC/COMM. CTR -
505 DEBT SERVICE - ENERGY LEASE -
600 WATER - OPERATING 986,888
605 WATER - CAPITAL 5,391,155
610 DEPRECIATION RESERVE - WATER 403,354
615 DEBT SERVICE - WATER SDWBL 76 -
616 DEBT SERVICE - WATER SDWBL 84 181,483
619 TRUST - UTILITY DEPOSIT 34,205
TOTAL ENTERPRISE WATER FUNDS $6,997,085
620 SEWER INDUSTRIAL- OPERATING 954,282
623 SEWER INDUSTRIAL- CAPITAL 617,632
627 SEWER INDUSTRIAL- DEBT SERVICE BOND 122,624
TOTAL ENTERPRISE SEWER INDUSTRIAL FUNDS $1,694,538
630 SEWER MUNICIPAL- OPERATING 812,183
633 SEWER MUNICIPAL- CAPITAL 893,045
635 SEWER MUNICIPAL- DEPRECIATION RESERVE 656,268
637 SEWER MUNICIPAL- DEBT SERVICE BOND 419,561
TOTAL ENTERPRISE SEWER MUNICIPAL FUNDS $2,781,057
640 STORM WATER - OPERATING 153,891
643 STORM DRAIN - CAPITAL 308,735
645 STORM DRAIN - DEPRECIATION RESERVE 47,839
TOTAL ENTERPRISE STORM FUNDS $510,466
660 TRANSIT FUND 369,880
TOTAL ENTERPRISE TRANSIT FUNDS $369,880
TOTAL CASH BALANCE - ALL FUNDS $23,285,248.67
DEPOSITS IN TRANSIT (3,375)
UNCASHED CHECKS - Current 235,641
UNCASHED CHECKS - 30 Days + 3,978
PAYMENTS IN TRANSIT 11,584
(1)
TOTAL CASH BALANCE BY FUND WITH BANK ADJUSTMENTS $23,533,076 $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 $6,517,144 $6,341,507 $ (175,637) 103% -3%
Expenses $4,857,308 $4,824,593 $5,034,169 $5,186,379 $6,341,507 $ 1,155,128 Net +/- 1,375,679 1,759,389 288,513 $ 1,330,765 $ 0 $ (1,330,765) Budget
YTD Target Available Percent Used
Percent of Budget
Available
Variance from
Target %
Months 10.0 Revenues $ (175,637) 103% -3% -19.4%
83% Expenses $ 1,155,128 82% 18% 1.5%
Budget Targets - Straight Line (SL)
Yearly - 100% or 8.33% Month Q1 Q2 Q3 Q4 YTD YTD
25% 50% 75% 100% Realized Remaining
Revenues 1,585,377 3,170,754 4,756,130 6,341,507 103% -3% Expenses 1,585,377 3,170,754 4,756,130 6,341,507 82% 18% Future Revenues / Collections Expected
Historical
Revenue Collected YTD
103%
$6,517,144
Revenue Budget Collected YTD
Adopted Budget Cycle
May 8, 2026
July - April*
-$175,637
82%
Expense Budget Used
Expense Budget Available
18%
TARGETS
10m 83%
YTD 82%
Budget
$6,341,507
Available
FY 25-26
$1,155,128
BUDGET FY 25-26
103%
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 $ (175,637) -3% General Fund Revenue and Expenditure Detail Total Expenses 6,341,507 $ 1,155,128 18% 100 Net $ (1,330,765) - $
FTE 29.25 Employees 38
Expense Summary YTD % of Budget
Payroll Expense 3,275,663 52%
Services and Supplies 1,987,086 31%
Cost Allocation / Capital Outlay (76,371) -1%
$ 5,186,378 82%
CASH $5,683,094
RESERVES $2,401,696 5/8/2026
Adopted 2025-2026
* Fiscal year 2023-24 is unaudited 5/8/2026 5/8/2026
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
March April May
REVENUES
Taxes 4,212,590 3,696,653 4,002,150 4,601,334 5,107,249 746,790 930,843 1,916,825 1,006,876 427,426 999,160 7,716 Licenses & Permits 158,850 143,031 208,915 180,034 192,300 73,405 37,566 55,462 13,601 43,851 11,646 1,955 Fines & Forfeitures 30,472 33,074 (38,434) (7,316) 4,700 1,122 (8,820) 309 72 282 72 - Use of Money & Property 96,160 112,723 97,593 246,379 285,400 53,722 75,859 67,927 48,871 15,107 47,121 1,750 Other Agencies 934,877 1,118,547 31,806 25,335 31,500 13,056 4,562 5,093 2,623 3,959 1,321 1,302 Current Service Charges 293,165 303,006 91,984 244,223 188,225 143,524 (28,410) 39,259 89,850 14,346 89,611 239 Other Revenues 87,158 190,407 102,185 159,168 87,000 6,212 23,574 5,048 124,334 424 124,334 - Recreation Revenues 215,215 177,325 215,305 187,740 217,300 34,702 50,780 38,294 63,964 5,945 54,799 9,165 Other Financing Sources 204,500 809,216 611,178 880,248 227,833 - - - 880,248 - 880,248 - Total Revenues $ 6,232,987 $ 6,583,982 $ 5,322,682 $ 6,517,144 $ 6,341,507 $ 1,072,533 $ 1,085,954 $ 2,128,217 $ 2,230,439 511,339 2,208,313 22,126 Percentage of Budget 100% 102.8% 16.9% 17.1% 33.6% 35.2% 8.1% 34.8% 0.3%
EXPENDITURES
6010 - Insurance 6010 - - - - - - - - - - - -
6030 - Corporation Yard 6030 - - - - - 10,451 (11,024) 20,001 (19,428) 19,428 (5,244) (14,184) 6040 - Measure P 6040 - - - - - - - - - - - -
6060 - Civic Center - Police Department 6060 - - - - - 193 (193) 3,099 (3,099) 3,099 (199) (2,900) 6065 - Civic Center - City Hall 6065 - - - - - 193 (580) 2,133 (1,747) 1,747 (498) (1,249) 6100 - Legislative 6100 - - - - - 2,588 (2,888) (16,597) 16,897 (16,897) 21,474 (4,577) 6110 - Management & Support 6110 - (31,583) - - - 10,638 (14,520) 10,105 (6,223) 6,223 26,745 (32,968) 6200 - Police 6200 3,174,855 2,730,530 2,997,668 2,954,990 3,535,660 911,540 1,013,057 654,677 375,716 215,978 212,021 163,696 6210 - Animal Control 6210 169,013 219,716 214,304 159,888 194,135 38,551 53,659 48,432 19,246 15,011 15,928 3,318 6220 - Street Lighting 6220 135,514 177,940 156,630 111,195 146,636 26,354 38,052 35,023 11,766 12,194 9,168 2,598 6230 - Code Enforcement 6230 1,261 578 - 11,288 41,624 - 5,431 5,489 368 296 102 266 6300 - Streets 6300 273,893 282,357 221,291 180,851 287,459 53,710 58,865 42,607 25,669 14,840 15,693 9,976 6310 - Streets - Trees/Landscaping 6310 38,332 51,688 52,862 26,450 44,687 9,114 8,323 6,551 2,463 1,911 1,984 480 6400 - Planning 6400 146,826 253,191 187,766 145,132 230,997 63,580 81,408 47,456 (47,312) 22,686 (57,483) 10,171 6420 - Building 6420 135,946 194,713 267,737 188,786 310,728 44,870 70,489 55,182 18,246 17,784 10,206 8,039 6421 - Engineering 6421 158,813 237,730 269,576 203,172 289,163 72,083 74,168 61,181 (4,260) 23,295 (12,955) 8,695 6600 - Parks 6600 173,553 212,176 148,465 172,045 159,546 36,462 52,910 60,102 22,571 15,278 15,500 7,071 6605 - Recreation 6605 321,250 319,199 433,483 304,019 414,169 91,617 91,774 85,722 34,906 18,029 24,866 10,040 6610 - Library 6610 52,153 60,621 57,461 58,179 81,402 29,198 (1,190) 26,684 3,486 3,932 2,308 1,178 6620 - Community Center 6620 75,899 115,737 26,927 60,252 59,498 15,012 25,001 14,253 5,986 4,920 4,308 1,679 9999 - Transfers Out 9999 - - - 610,131 545,802 40,944 195,414 40,944 (547,419) 13,648 (547,419) - Total Expenditures $ 4,857,308 $ 4,824,593 $ 5,034,169 $ 5,186,379 $ 6,341,507 $ 1,457,097 $ 1,738,156 $ 1,203,045 $ (92,168) $ 393,403 $ (263,495) $ 171,328 Percentage of Budget 94.6% 82% (0) 23.0% 27.4% 19.0% -1.5% 6.2% -4.2% 2.7% Excess / (Deficit) of Revenues over Expenditures $ 1,375,679 $ 1,759,389 $ 288,512.95 $ 1,330,765 $ 0 Reserve -Transfer to Impact Fee Fund - - - - -
Beginning Fund Balance 3,893,684 5,269,363 7,028,753 7,317,266 8,648,031 Ending Fund Balance 5,269,363 7,028,753 7,317,266 8,648,031 8,648,031 Less - Designated Reserves:
Assigned Reserve - General Fund Policy (33%) 2,389,851 1,592,116 1,661,276 1,711,505 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 $ 3,368,249 $ 5,058,478 $ 5,296,762 $ 6,246,335 $6,232,987 $6,583,982
$5,322,682
$6,517,144 $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
$4,857,308 $4,824,593 $5,034,169 $5,186,379
$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 Expenses - FY 22-23 to 25-26 YTD with Adopted Budget
City of Escalon 2025-2026 Budget vs Actuals
Fiscal Year 2025-26 Adopted Budget
5/8/2026
Water Funds Recap
Cash at 05/08/26
FY 2025-26
Revenues
FY 2025-26
Expenses
Fy 2025-26 YTD
Fund Balance
FY 2025-26
Reserved Cash Balance Debt Balance Water Meters
State Revolving
Fund Water Loan Bonds Solar
600 Water Operating Fund (Fund 600) $ 1,858,185 $ 1,679,636 15,818,702 - $ 1,014,770 - 605 Water Capital Fund (Fund 605) - Surface Water $ 205,568 $ - 2,769,307 - $ 5,391,155 - 610 Water Depreciation Reserve Fund (Fund 610) $ 1,138,500 $ 2,659,281 1,083,436 - $ 403,354 2,097,366 610 2,097,366 615 Water SDWBL 76 Debt Service Fund (Fund 615) $ - $ - - - $ - - 616 Water SDWBL 84 Debt Service Fund (Fund 616) $ 162,730 $ 52,946 (1,257,578) - $ 181,483 1,397,952 616 1,397,952 - - Sub Total Water $ 3,364,984 $ 4,391,863 $ 18,413,867 $ - $ 6,990,762 $ 3,495,318 $ 1,397,952 $ 2,097,366 $ - $ - * Budget Available includes CIP budget
Sewer Funds Recap
Year to Date
Revenues Expenses Cash Balance Debt Balance Water Meters SRFWL Bonds Solar 620 Sewer Industrial Operating Fund (Fund 620) $ 1,364,839 $ 1,836,633 1,131,419 - $ 933,965 - 623 Sewer Industrial Capital Fund (Fund 623) $ 22,220 $ 416,524 649,478 - $ 617,632 - 627 Sewer Industrial Debt Service Fund (Fund 627) $ 319,267 $ 14,237 (73,447) - $ 122,624 250,646 627 0 250,646 - - Sub Total Sewer Industrial $ 1,706,326 $ 2,267,394 $ 1,707,450 $ - $ 1,674,221 $ 250,646 $ - $ 250,646 - $ $ - 630 Sewer Municipal Operating Fund (Fund 630) $ 1,086,059 $ 735,088 11,871,442 - $ 832,584 - 633 Sewer Municipal Capital Fund (Fund 633) $ 39,204 $ 291,629 1,664,574 - $ 893,045 - 635 Sewer Municipal Depreciation Reserve Fund (Fund 635) $ 20,625 $ 62,067 1,371,359 - $ 656,268 - 637 Sewer Municipal Debt Service Fund (Fund 637) $ 45,198 $ 99,147 (2,184,576) 319,650 $ 419,561 2,670,104 637 0 1,864,277 805,826 Sub Total Sewer Municipal $ 1,191,087 $ 1,187,931 $ 12,722,799 $ 319,650 $ 2,801,459 $ 2,670,104 $ - $ 1,864,277 - $ $ 805,826 Total Sewer $ 2,897,413 $ 3,455,325 $ 14,430,249 $ 319,650 $ 4,475,680 $ 2,920,749 $ - $ 2,114,923 $ 805,826 * Budget Available includes CIP budget
Storm Drain Recap
Year to Date
Revenues Expenses Cash Balance Debt Balance Water Meters SRFWL Bonds Solar 640 Stormwater Enterprise Operating Fund (Fund 640) 184,750 145,329 2,145,049 - $ 149,261 - 0 0 0 643 Stormwater Enterprise Capital Fund (Fund 643) 10,324 - 308,735 - $ 308,735 - 0 0 0 645 Stormwater Enterprise Depreciation Fund (Fund 645) 1,329 - 47,840 - $ 47,839 - 0 0 0 Sub Total Storm Drain $ 196,402 $ 145,329 $ 2,501,623 $ - $ 505,835 $ - $ - $ - $ - $ - Totals for all Water Enterprise $ 6,458,799 $ 7,992,517 $ 35,345,740 $ 319,650 $ 11,972,277 $ 6,416,067 $ 1,397,952 $ 2,097,366 $ 2,114,923 $ 805,826 2025-26 YTD
Fund Balance
FY 2025-26
Reserved
2025-26 YTD
Fund Balance
FY 2025-26
Reserved
City of Escalon
Year to Date
Enterprise Funds
City of Escalon
Fiscal Year 2025-26 Adopted Budget
5/8/2026
Special Revenue Funds
Expense CIP * Budget Cash at 05/08/26
Revenues Expenses Budget Budget Available Fund Balance Cash Balance 242 Community Development Block Grant (CDBG) - (Fund 242) $ - $ - $ 600 $ - $ 600 2,953 $ 2,953 252 COPS Grants - SLESF / CLEEP Fund (Fund 252) $ 208,867 $ 170,971 $ 190,160 $ - $ 19,189 277,476 $ 315,372 Totals $ 208,867 $ 170,971 $ 190,760 $ - $ 19,789 $ 280,429 $ 318,325 * Budget Available includes CIP budget
Transportation Funds
Year to Date Expense CIP * Budget
Revenues Expenses Budget Budget Available Fund Balance Cash Balance 270 Transportation Fund (Fund 270) $ 213,041 $ 524,794 $ 379,280 $ - $ (145,514) 1,243,319 $ 931,565 271 Regional Transportation Impact Fee Fund (Fund 271) $ 72,632 $ - $ 73,050 $ - $ 73,050 168,568 $ 241,200 281 Traffic Congestion Fund (Fund 281) $ 2,792 $ - $ 3,930 $ - $ 3,930 97,746 $ 100,537 282 Traffic Safety Fund (Fund 282) $ 16,462 $ 60,000 $ 24,510 $ - $ (35,490) 81,328 $ 37,790 290 Measure K Fund (Fund 290) $ 954,374 $ 1,215,907 $ 507,250 $ 5,728,863 $ 5,020,206 2,315,427 $ 2,185,903 322 Gas Tax Fund (Fund 322) $ 1,498,372 $ 1,174,419 $ 421,040 $ 2,255,928 $ 1,502,550 213,536 $ 121,314 Totals $ 2,469,208 $ 2,450,326 $ 952,800 $ 7,984,791 $ 6,487,265 $ 2,610,291 $ 2,345,007 * Budget Available includes CIP budget CIP Needs $ (5,639,784) $ 6,487,265
CIP Items
GL Account Fund 322 Fund 290 Fund 322 Fund 290
322-7300-0573 Pavement Restoration Projects 2024 | 2025 254 488,091 527,091 322-7300-0574 Pavement Restoration Micro Slurry 9,126 - 322-7300-0575 Dent Area Sidewalk Infill - 178,261
322-7300-0576 24-25 McHenry Avenue Sidewalk Rehab (1,000) 1,525,779 322-7300-0576 Crossroads Plaza Sidewalk Replacement - - 322-7300-0577 Escalon Ave Pedestrian Crossings - 24,797 322-7300-0578 Yosemite Sidewalk 607,956 -
322-7300-0579 El Portal Sidewalk 2,724 -
322-7300-0580 Roosevelt Area - -
322-7300-0581 Zinfandel Drive Area 2,952 -
290-7300-0551 South McHenry Avenue to Jones - 2,320,036 290-7300-0551 First Street Improvements (pavement restoration) - 533,903 290-7300-0553 Traffic Control 844 -
290-7300-0556 Yosemite Ave - -
290-7300-0572 Vintage Estates St. Reconstruction 6,066 369,851 290-7300-0572 Irwin Avenue Waterline & Roadway - Valdapena Way - - 290-7300-0576 Main St Bicycle / Pedestrian Improvements 1,216,788 1,203,723 290-7300-0577 First Street Improvements (8,910) 1,301,350 290-7300-0578 First Street Improvements - -
CIP Year to Date Totals 1,109,850 1,214,787 2,255,928 5,728,863 Project Description Actuals 25-26 Proj #
Year to Date Posted to CIP GL Account CIP Project Budget Year to Date
Expense Budget Available ---->
City of Escalon
Special Funding and Budget Surplus Report
Fiscal Year 2025-26 as of: 5/8/2026
Funding Source Summary
FUND ACCT ACCT NAME ORIGINAL BALANCE EXPENDED CURRENT BALANCE ENCUMBERED 100 2200-0010 SURPLUS BUDGET REVENUES 275,515.85 (192,210.03) 83,305.82 (60,000.00) 2200-0022 REINVESTMENT PITCH GRANT 60,000.00 (38,800.00) 21,200.00 - 2200-0040 POOL TERMINATION FUNDS 300,000.00 - 300,000.00 (75,000.00) 2222-0022 REIGAN EST DONATION FY 24-25 199,821.92 - 199,821.92 - Total Funds 835,337.77 (231,010.03) 604,327.74 (135,000.00) $ 469,327.74
Surplus Budget Funds
Equipment & Maintenance Items
Computers 13 - 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
Chairs 18 - Dias & Meeting Room 1 $ 5,164.72
Meeting Room 3 - Tables/ Chairs $ 3,703.87
Encumbered - Future Purchases $ 60,000.00
Comm Reinvestment - Pitch Grant Funds
Disbursements of Funds Listing
Baker Print Company $ 6,000.00 $ -
The Barn $ 18,000.00
Oak & Ember $ 6,000.00
Beautifully Chaotic $ 6,000.00
True North Yoga $ 2,800.00
Encumbered - Future Purchases $ -
Pool Termination Funds Used
Expected Future Demolition Costs $ - $ 75,000.00
Reigan Estate Donation Funds Used
Specific Use for Recreation Related Projects $ - $ -
Totals $ 231,010.03 $ 135,000.00
New Funds Balance $ 604,327.74 $ 469,327.74
Special Use Funds Balance less Encumbrances
Park Sod Replacement
Fiscal Year 2025-2026 5/8/2026
City of Escalon At 5/8/2026
Activity Tracker - Measure P Collections Sales Tax - Measure P Collections Fiscal Year 2024-25 & 2025-2026
%
Fund 100 Tax Collected YTD 1,298,579 $
Expenses XXXX-0XXX Utilized 545,930 $ 42%
Revenue 3000-1101 Available 752,649 $ 58%
Project None
Year to Date Expenses
100-XXXX-0XXXX $ 545,930
Budget Needs 2025-26
Salaries $ 335,000 Anticipated Income for 2025-2026 Funds Expensed - Utilized UAAL Paydown Plan $ 350,000 $ 980,000 $ 545,930
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 $ 372,176 $ 32,451 January February March April May June
$ 9,638 $ 20,436 $ 23,545 $ 24,364 $ 10,608 $ - $ 545,930 Encumbered Funds - Fiscal Year to Date -
Salaries & Salary Increases $ 49,937
Economic Development $ -
Equipment & Maintenance Items $ -
$ 49,937
Revenue Source:
Total Fiscal Year
100-3000-1101 Current Fiscal Year Activity
~ Part of Budget Surplus 24-25
$1,298,579 $545,930
$752,649
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
Tax Collected YTD Utilized Available
Celinda Bickner | Finance Director Desk: 209-691-7424 MEASURE P
City of Escalon At 5/8/2026
Activity Tracker - Measure P Collections Revenue Source: Sales Tax - Measure P Collections Description 2025 2026
A Cost Center Expenses
Setup Costs & Legal Expense $ 2,949 -
B Salaries & Salary Increases
Q1 - July - September - $ 30,700
Q2 - October - December $ 73,690 $ -
Q3 - January - March $ 53,619 $ -
Q4 - April - June $ 34,972 $ 49,937 Future
C UAAL Paydown - 350,000
D Economic Development
- 40,000 -
E Equipment & Maintenance Items - - -
Total $ 2,949 $ 582,981 $ 49,937
Total Expenses & Encumbered - - >
Budget Surplus FY 24-25 Collection FY 2025-2026
Encumbered ~ Obligated
$ 635,867.04
Celinda Bickner | Finance Director Desk: 209-691-7424 MEASURE P
City of Escalon At 5/8/2026
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 2/24/2026 RCPT 00281701 MEASURE P 4TH QTR 2025 $261,530 3/25/2026 RCPT 00283410 MEASURE P JANUARY 2026 $76,937
4/27/2026 RCPT 00284333 MEASURE P TAX FEBRUARY 2026 $65,799 Grand Total $1,298,579
Celinda Bickner | Finance Director Desk: 209-691-7424 MEASURE P
City of Escalon At 5/8/2026
Activity Tracker - Measure P Collections Revenue Source: Sales Tax - Measure P Collections Expenses by Account Fiscal Year 2024-2025 & 2025-2026
FUND Special
ACCOUNT
NUMBER ACCOUNT NAME TOTAL EXPENSES
100 Salaries Measure P 6030-0118 CORP YARD MP PAYROLL $9,639 6100-0118 LEGISLATIVE MP PAYROLL $2,018
6110-0118 MGMT.& SUPPORT MP PAYROLL $11,279
6200-0118 POLICE MP PAYROLL $154,648
6220-0118 STREET LIGHTING MP PAYROL $147
6300-0118 STREETS MP PAYROLL $2,688
6400-0118 PLANNING MP PAYROLL $3,186
6420-0118 BUILDING REG. MP PAYROLL $2,729
6421-0118 ENGINEERING MP PAYROLL $2,526
6600-0118 PARKS MP PAYROLL $988
6605-0118 RECREATION MP PAYROLL $2,104
6610-0118 LIBRARY MP SALARIES $228
6620-0118 COMM CENTER MP PAYROLL $248
Salaries Measure P Total $192,429
Services & Supplies 6040-0264 MEASURE P PRO.SERV.SPEC $2,821 6040-0266 MEASURE P AUDITOR/ATTORNY $679
Services & Supplies Total $3,501
UAAL 1550-1100 PRE PAID UAAL - LONG TERM $350,000
UAAL Total $350,000
Grand Total $545,930
Celinda Bickner | Finance Director Desk: 209-691-7424 MEASURE P
City Of Escalon Cash on Hand
Districts - FY 2025-2026 220 $ (1,476) •Sunrise Terrace LLMD NO 96-1 ~ Fund 220 Actuals as of - 05/08/26 221 $ 13,057 •Belleterra Estates LLMD NO 01-1 ~ Fund 221 222 $ 28,502 •Westwood Country LLMD NO 02-01 ~ Fund 222 223 $ 8,299 •Estates LLMD NO 06-1 ~ Fund 223
224 $ 23,057 •Estates BAD (Benefit Assessment District) NO 06-1 ~ Fund 224 Totals $ 71,438
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 (9,856) (94,683) (56,655) (16,848) (6,832) (184,873) LLD-REVENUE UMP-INVEST.EA (85) (42) (532) (658)
Grand Total (9,856) (94,683) (56,739) (16,890) (7,363) (185,532) FY 2026
Expenses - All Accounts
Expenses FUND
ACCOUNT NAME
220
Sunrise
221
BelleTerra
222
Countrywood
223
Estates
224
Estates BAD Grand Total
LLD-COST CENTER CHARGE 509 3,613 1,705 657 93 6,577
LLD-EXPENDITURE Landscaping 1,680 22,882 13,200 6,030 43,792 LLD-EXPENDITURE Street Lights 2,586 1,594 2,639 1,143 7,961 LLD-EXPENDITURE Tree Maint 33,351 4,421 37,773
LLD-EXPENDITURE ELECTRICI (0) 503 49 666 1,218
LLD-EXPENDITURE GEN.GOV.C 99 429 535 102 69 1,234
LLD-EXPENDITURE PRO.SERV. 3,010 3,208 3,315 2,820 2,820 15,173 LLD-EXPENDITURE PROP TAX 99 429 558 114 68 1,268
LLD-EXPENDITURE SPEC.DEPT 30 7,190 1,966 30 30 9,245
LLD-EXPENDITURE UTIL-WATE 2,099 18,450 8,325 2,258 31,131 Grand Total 10,111 91,648 36,713 13,153 3,746 155,372
Expenses - All Accounts
Expenses FUND
ACCOUNT NAME DESCRIPTION
220 Sunrise 221 BelleTerra 222 Countrywood223 Estates 224 Estates BAD Grand Total LLD-COST CENTER CHARGE Cost Center Charges FY 25-26 509 3,613 1,705 657 93 6,577 LLD-COST CENTER CHARGE Total $ 509 $ 3,613 $ 1,705 $ 657 $ 93 $ 6,577 LLD-EXPENDITURE C.S. PARK BELLATERRA LANDSCAPING 22,095 22,095 LANDSCAPE MAINTENANCE 1,680 13,000 14,680
LANDSCAPE/TREE PRUNNING 200 200 REPAIR BROKEN SPRINKLER 197 197 THE ESTATES LANDSCAPING 6,030 6,030 BELLA TERRA- BROKEN SPRINKLERS 590 590 LLD-EXPENDITURE C.S. PARK Total $ 1,680 $ 22,882 $ 13,200 $ 6,030 $ 43,792 LLD-EXPENDITURE C.S.-ST.L MODESTO IRRIGATION DISTRICT 1,594 2,639 1,143 5,376 PACIFIC GAS AND ELECTRIC 2,269 2,269 REVERSE VOIDED CHECK (297) (297) STREET LIGHTS 614 614 LLD-EXPENDITURE C.S.-ST.L Total $ 2,586 $ 1,594 $ 2,639 $ 1,143 $ 7,961 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
15GAL CREPE MYRTLE 225 225
LLD-EXPENDITURE C.S.-TREE Total $ 33,351 $ 4,421 $ 37,773 LLD-EXPENDITURE ELECTRICI ELECTRICITY 21 16 37 MODESTO IRRIGATION DISTRICT 503 666 1,170 PACIFIC GAS AND ELECTRIC (10) 52 42 REVERSE VOIDED CHECK (11) (19) (30) LLD-EXPENDITURE ELECTRICI Total $ (0) $ 503 $ 49 $ 666 $ 1,218 LLD-EXPENDITURE GEN.GOV.C Cost Center Charges FY 25-26 99 429 535 102 69 1,234 LLD-EXPENDITURE GEN.GOV.C Total $ 99 $ 429 $ 535 $ 102 $ 69 $ 1,234 LLD-EXPENDITURE PRO.SERV. ANNUAL MAINTENANCE REPORT 708 905 1,013 518 518 3,660 STREET SWEEPING SERVICES 1,808 1,808 1,808 1,808 1,808 9,038 PROFESSIONAL SERVICES JUL 2025 395 395 395 395 395 1,975 ATTORNEY CONTRACT MAR 2026 100 100 100 100 100 500 LLD-EXPENDITURE PRO.SERV. Total $ 3,010 $ 3,208 $ 3,315 $ 2,820 $ 2,820 $ 15,173 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 BELLATERRA- REPLCD SPRINKLERS 5,221 5,221 LLD-EXPENDITURE SPEC.DEPT Total $ 30 $ 7,190 $ 1,966 $ 30 $ 30 $ 9,245 LLD-EXPENDITURE UTIL-WATE CITY WATER 2,099 18,450 8,325 2,258 31,131 LLD-EXPENDITURE UTIL-WATE Total $ 2,099 $ 18,450 $ 8,325 $ 2,258 $ 31,131 Grand Total 10,111 91,648 36,713 13,153 3,746 155,372 Districts - Expense Summary Fiscal Year 2025 - 2026 1 of 1
CITY OF ESCALON
Account Analysis - Revenues & Expenses LLMDs
Fiscal Years 2024 - 2026
Property Tax Payments
Net Loss / Paid by the General Fund
$27,556.76
Sunrise BelleTerra Countrywood Estates Estates BAD
Revenues FUND
FY FM Month 220 221 222 223 224 Grand Total
2024 7 January -$5,224 -$36,796 -$21,648 -$9,799 -$2,415 -$75,881 2024 11 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 7 January -$5,224 -$40,619 -$28,376 -$10,070 -$3,657 -$87,946 2025 11 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 7 January -$5,224 -$50,182 -$30,027 -$8,929 -$3,621 -$97,983 2026 10 April -$4,632 -$44,501 -$26,628 -$7,918 -$3,211 -$86,891 2026 Total -$9,856 -$94,683 -$56,655 -$16,848 -$6,832 -$184,873 Grand Total -$29,568 -$240,749 -$151,039 -$54,336 -$18,288 -$493,980 Expenses - All Accounts Sunrise BelleTerra Countrywood Estates Estates BAD Expenses FUND
FY GL_ACCOUNT.TYPE GL_ACCOUNT.Special 220 221 222 223 224 Grand Total 2024 EXPENSE Electricity 32 627 97 778 1,534
G Gov & CC Chgs 2,659 3,940 1,700 728 965 9,992
Services & Supplies 55 2,141 1,618 1,053 55 4,922
Professional Services 1,534 1,534
Property Taxes 99 429 408 114 46 1,096
Engineering 1,415 1,810 2,025 1,035 1,035 7,320
Water 3,353 22,727 11,074 2,814 39,967
Street Lights 3,258 1,772 3,287 1,415 9,732
Park Maintenance 3,120 35,503 18,280 8,040 64,943
Trees & Lights 245 75 320
Special Department 1,275 1,275
2024 Total 13,990 70,469 38,566 15,199 4,412 142,636
2025 EXPENSE Electricity 12 661 97 660 1,430
G Gov & CC Chgs 608 4,042 2,240 759 162 7,811
Services & Supplies 30 3,041 704 213 30 4,017
Professional Services 3,825 3,825 3,825 3,825 5,358 20,657 Property Taxes 99 429 535 114 69 1,246
Engineering 1,415 1,810 2,025 1,035 1,035 7,320
Water 3,835 26,559 13,534 3,685 47,613
Street Lights 3,477 2,061 2,636 2,100 10,274
Park Maintenance 2,880 34,272 5,405 8,040 50,597
Trees & Lights 1,674 14,299 15,973
Special Department 1,478 1,478
2025 Total 16,180 79,852 45,299 19,771 7,314 168,416
2026 EXPENSE Electricity 0 503 49 666 1,218
G Gov & CC Chgs 608 4,042 2,240 759 162 7,811
Services & Supplies 30 7,190 1,966 30 30 9,245
Professional Services 2,303 2,303 2,303 2,303 2,303 11,513 Property Taxes 99 429 558 114 68 1,268
Engineering 708 905 1,013 518 518 3,660
Water 2,099 18,450 8,325 2,258 31,131
Street Lights 2,586 1,594 2,639 1,143 7,961
Park Maintenance 1,680 22,882 13,200 6,030 43,792
Trees & Lights 33,351 4,421 37,773
2026 Total 10,111 91,648 36,713 13,153 3,746 155,372
Grand Total 40,281 241,969 120,578 48,123 15,473 466,423 3850-1159 LLD-REVENUE LLD & HOUSING
Account Analysis Details LLMDs.xlsm
City of Escalon 81 Parcels Budget at a Glance
Fiscal Year 2025-26 Adopted Budget $ 121.68 Total Revenues 10,106 Sunrise Lighting & Landscape District 96-1 (Fund 220) Total Expenses 11,968 220 Net $ (1,861)
Revenue - FY 22-23 to 25-26 with Adopted Budget
$ (1,861)
Budget
Available
Operating Expense 2,835 5,013
Professional Services 7,276 (3,156)
Transfers Out - -
$ 10,111 $ 1,856
CLAIM ON CASH ($1,476) 5/8/2026
Capital Projects Budget $ -
* Fiscal year is unaudited
5/8/2026 FY 2025-26 10.0
Revenues:
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26
Adopted Budget
Budget
Available Q1 Q2 Q3 Q4 Estimated 26/27
220-3850-1159 Lighting & Landscape District Assessments $9,856 9,856 9,856 9,856.08 $9,856 - $ - $ - $ 5,224 $ 4,632 $9,856 220-3850-4000 Investment Earnings 98 155 267 - 250 250 $ - $ - $ - $ - - 220-9999-9990 Transfers In - - - - - - - $ - $ - $ - $ - $ 9,954 $ 10,011 $ 10,123 $ 9,856 $ 10,106 $ 250 $ - $ - $ 5,224 $ 4,632 $ 9,856 Expenditures:
220-6850-0205 Special Department Expenses $0 55 30 29.80 $122 92 30 - - - 172 220-6850-0240 Electricity 18 32 12 (0.18) 27 27 21 (26) 31 (26) 27 220-6850-0242 Water Utility 2,723 3,353 3,835 2,099 4,058 1,959 997 540 563 - 2,519 220-6850-0264 Professional Services - Legal - - 3,825 2,303 - (2,303) 847 633 542 281 2,303 220-6850-0265 Professional Services - Engineering 1,383 1,415 1,415 708 1,415 708 - 354 354 - 2,918 220-6850-0273 Contractual Services - Street Lights 2,685 3,258 3,477 2,586 3,020 434 614 868 835 269 3,103 220-6850-0279 Contractual Services - Park Maintenance 2,880 3,120 2,880 1,680 2,520 840 480 720 480 - 2,016 220-6850-0329 Property Tax Charges 99 99 99 99 198 99 - - 99 - 99 220-6850-0390 Governmental Charges 416 2,659 99 99 99 - - - - 99 99 220-6850-0391 Cost Center Charges - 509 509 509 - - - - 509 509 220-9999-0990 Transfers Out - - - - - - - - - - - -
$10,203 $13,990 $16,180 $10,111 $11,968 $1,856 $2,988 $3,089 $2,904 $1,131 $13,764 Excess (deficit) of revenues over expenditures $ (249) $ (3,979) $ (6,057) $ (255.04) $ (1,861) $ (3,908) Beginning Fund Balance 9,063 8,814 4,836 (1,221) (1,476) Ending Fund Balance $ 8,814 $ 4,836 $ (1,221) $ (1,476) $ (5,384) Reserved Fund Balance:
Capital Projects 6,100 6,100 6,100 6,100 6,100
Unobligated Fund Balance 14,914 10,935 4,878 4,623 - - - - - 716 +/- Fund Balance
Not Sufficient Revenues
Expense Summary - YTD
$9,954 $10,011 $10,123 $9,856 $10,106
$250
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
FY 2022-23 Actuals FY 2023- 24* Actuals FY 24-25* Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget Budget Available
IMPROVEMENTS AND SERVICES PROVIDED
The following are the specific improvements maintained and serviced within the District: A 6-foot masonry wall on the property line along the east side of Escalon-Bellota Road from the northern boundary of Sunrise Terrace Unit 3 to Libby Drive. Maintenance of the masonry wall includes graffiti abatement. A 6-foot masonry wall on the property line along the south side of the Sunrise Terrace Neighborhood Children’s Park. Maintenance and utility costs for 16 streetlights located throughout the interior and exterior of the tract. A wrought iron fence on the property line along the south side of the Sunrise Terrace Neighborhood Children’s Park. Landscaping between the back sidewalk and the wall/fence along Escalon-Bellota Road. Maintenance of landscaping and playground equipment within the Sunrise Terrace Neighborhood Children’s Park located on the southeast corner of Escalon-Bellota Road and Libby Drive. (Lots 8 & 9 of Sunrise Terrace Unit 3). This park is also known as Dinosaur Park. The District is comprised of the residential development known as Sunrise Terrace Units 3, 4 and 5 and consists of eighty one (81) assessable single-family residential parcels.
SUNRISE FUND 220
FY FUND GL_ACCOUNT.TYPE ACCOUNT NAME FULL ACCT Net
2026 220 LLD-REVENUE LLD & HOUSING 220-3850-1159 -$9,856 2026 220 REVENUE Total -$9,856
2026 220 LLD-EXPENDITURE C.S. PARK 220-6850-0279 $1,680 2026 220 LLD-EXPENDITURE C.S.-ST.L $2,586
2026 220 LLD-EXPENDITURE ELECTRICI $0
2026 220 LLD-EXPENDITURE GEN.GOV.C $99
2026 220 LLD-EXPENDITURE PRO.SERV. $3,010
2026 220 LLD-EXPENDITURE PROP TAX 220-6850-0329 $99
2026 220 LLD-EXPENDITURE SPEC.DEPT 220-6850-0205 $30
2026 220 LLD-EXPENDITURE UTIL-WATE 220-6850-0242 $2,099 2026 220 LLD-COST CENTER CHARGE 220-6850-0391 $509
2026 220 EXPENSE Total $10,111
2026 Total $255
SUNRISE - FUND 220 Year to Date Expenses $10,111.12 Parcels Per Parcel Cost Year to Date Capital Replacements - 81 $124.83
Total: $10,111.12
SUNRISE Notable Item: Maximum Assessment $121.68 Increased Engineering Expense FY 26-27 Current Assessment $121.68
EXPENSES BY CATEGORY
Category Month Invoice / JE# Description Reference Net Cost Electricity August 202509085392 ELECTRICITY DFT: 001312 $11 September 202509035379 ELECTRICITY DFT: 001313 $10
September 202509025377 PACIFIC GAS AND ELECTRIC DFT: 001311 $11 September REVERSE VOIDED CHECK VOID: 001311 -$11 October 202510175470 PACIFIC GAS AND ELECTRIC DFT: 001324 -$47 November 202511245537 PACIFIC GAS AND ELECTRIC DFT: 001336 $10 December 202512235582 PACIFIC GAS AND ELECTRIC DFT: 001344 $11 January 202601235612 PACIFIC GAS AND ELECTRIC DFT: 001347 $10 February 202602205678 PACIFIC GAS AND ELECTRIC DFT: 001356 $11 March 202603125710 PACIFIC GAS AND ELECTRIC DFT: 001362 $10 April 202604225746 PACIFIC GAS AND ELECTRIC DFT: 001367 -$26 Electricity Total $0
G Gov & CC Chgs April JE# 205553 Cost Center Charges FY 25-26 FY 25-26 $509 April Cost Center Charges FY 25-26 FY-25.26 $99
G Gov & CC Chgs Total $608
Services & Supplies July 398261 LEGAL AD#25-100 ASSESSMNT RPTS CHK: 082750 $30 Services & Supplies Total $30
Professional Services July 48562 STREET SWEEPING SERVICES CHK: 082719 $90 July 48580 STREET SWEEPING SERVICES CHK: 082719 $90
August 48597 STREET SWEEPING SERVICES CHK: 082781 $90
August 1035642 PROFESSIONAL SERVICES JUL 2025 CHK: 082812 $395 September 48609 STREET SWEEPING SERVICES CHK: 082963 $90 September 48648 STREET SWEEPING SERVICES CHK: 083031 $90 October 48705 STREET SWEEPING SERVICES CHK: 083142 $90 October 48682 STREET SWEEPING SERVICES CHK: 083059 $90 October 48631 STREET SWEEPING SERVICES CHK: 083059 $90 November 48721 STREET SWEEPING SERVICES CHK: 083261 $90 November 48747 STREET SWEEPING SERVICES CHK: 083261 $90 December 48781 STREET SWEEPING SERVICES CHK: 083417 $90 December 48790 STREET SWEEPING SERVICES CHK: 083468 $90 January 48814 STREET SWEEPING SERVICES CHK: 083526 $90
February 48853 STREET SWEEPING SERVICES CHK: 083595 $90 February 48864 STREET SWEEPING SERVICES CHK: 083595 $90 February 48888 STREET SWEEPING SERVICES CHK: 083723 $90 March 48912 STREET SWEEPING SERVICES CHK: 083876 $90 March 48909 STREET SWEEPING SERVICES CHK: 083813 $90 April 48953 STREET SWEEPING SERVICES CHK: 083951 $90
April 1057626 ATTORNEY CONTRACT MAR 2026 CHK: 083908 $100 April 48966 STREET SWEEPING SERVICES CHK: 083976 $90
Professional Services Total $2,303
Property Taxes January DEC 2025 ADV 53% RCPT 00279886 $99 Property Taxes Total $99
Engineering October 69417 ANNUAL MAINTENANCE REPORT CHK: 083143 $354 January 70641 ANNUAL MAINTENANCE REPORT CHK: 083540 $354 Engineering Total $708 Water September 202509045381 CITY WATER CHK: 082923 $997 November 202511065507 CITY WATER CHK: 083216 $540 January 202601235607 CITY WATER CHK: 083557 $306 March 202603055695 CITY WATER CHK: 083762 $257 Water Total $2,099
Street Lights August 202509085392 STREET LIGHTS DFT: 001312 $317 September 202509035379 STREET LIGHTS DFT: 001313 $297
September 202509025377 PACIFIC GAS AND ELECTRIC DFT: 001311 $297 September REVERSE VOIDED CHECK VOID: 001311 -$297 October 202510175470 PACIFIC GAS AND ELECTRIC DFT: 001324 $290 November 202511245537 PACIFIC GAS AND ELECTRIC DFT: 001336 $289 December 202512235582 PACIFIC GAS AND ELECTRIC DFT: 001344 $289 January 202601235612 PACIFIC GAS AND ELECTRIC DFT: 001347 $289 February 202602205678 PACIFIC GAS AND ELECTRIC DFT: 001356 $273 March 202603125710 PACIFIC GAS AND ELECTRIC DFT: 001362 $272 April 202604225746 PACIFIC GAS AND ELECTRIC DFT: 001367 $269 Street Lights Total $2,586
Park Maintenance August 3771 LANDSCAPE MAINTENANCE CHK: 082793 $240 September 3848 LANDSCAPE MAINTENANCE CHK: 083039 $240 October 3926 LANDSCAPE MAINTENANCE CHK: 083065 $240 November 4001 LANDSCAPE MAINTENANCE CHK: 083273 $240 December 4078 LANDSCAPE MAINTENANCE CHK: 083527 $240 January 4148 LANDSCAPE MAINTENANCE CHK: 083525 $240
February 4231 LANDSCAPE MAINTENANCE CHK: 083607 $240
Park Maintenance Total $1,680
Grand Total $10,111
City of Escalon 143 Parcels Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 94,683 Bella Terra Lighting & Landscape District 01-1 (Fund 221) Total Expenses 83,470 221 Net $ 11,213
Revenue - FY 22-23 to 25-26 with Adopted Budget $ 11,213 Budget
Available
Operating Expense 30,613 35,761
Professional Services 61,035 47,709
Transfers Out - -
$ 91,648 $ 83,470
CLAIM ON CASH $7,659 5/13/2026
Capital Projects Budget $ -
* Fiscal year is unaudited
5/8/2026 FY 2025-26 10.0
Revenues:
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26 Adopted
Budget
Budget
Available
Q1 Q2 Q3 Q4 Estimated
26/27
221-3850-1159 Lighting & Landscape District Assessments $ 68,714 $ 69,427 76,639 94,683 $94,683 - $ - $ - $ 50,182 $ 44,501 94,983 221-3850-4000 Investment Earnings 78 251 633 - - - - - - - - 221-9999-9990 Transfers In - - - - - - - - - - - -
$ 68,792 $ 69,677 $ 77,272 $ 94,683 $ 94,683 $ - $ - $ - $ 50,182 $ 44,501 $ 94,983 Expenditures:
221-6850-0205 Special Department Expenses $ - 2,141 3,041 7,190 $3,678 (3,512) $ 1,205 $ 764 $ 5,221 $ - 7,190 221-6850-0240 Electricity 588 627 661 503 661 158 114 163 171 55 675 221-6850-0242 Water Utility 21,539 22,727 26,559 18,450 26,951 8,501 9,176 6,660 2,614 - 25,000 221-6850-0264 Professional Services - Attorney/ Legal 375 - 3,825 2,303 - (2,303) 847 633 542 281 2,763 221-6850-0265 Professional Services - Engineering 1,768 1,810 1,810 905 1,810 905 - 453 453 - 2,918 221-6850-0272 Professional Services - Trees & Landscaping 199 245 1,674 33,351 2,511 (30,840) 3,338 29,500 288 225 4,835 221-6850-0273 Contractual Services - Street Lights 1,603 1,772 2,061 1,594 2,050 456 359 516 540 179 2,125 221-6850-0276 Contractual Services - Special Department Exp 183 1,275 1,478 - 4,660 4,660 - - - - 2,950 221-6850-0279 Contractual Services - Park Maintenance 31,489 35,503 34,272 22,882 36,678 13,796 4,910 9,820 5,107 3,045 29,722 221-6850-0329 Property Tax Charges 429 429 429 429 429 - - - 429 - 429 - - - - -
221-6850-0390 Governmental Charges 1,456 3,940 429 429 429 - - - - 429 429 221-6850-0391 Cost Center Charges - 3,613 3,613 3,613 - - - - 3,613 3,613 221-9999-0990 Transfers Out - - - - - - - - - - - 11,417 To General Fund for Tree Services $29,500 - - - - - - - - - - - $ 59,629 $ 70,469 $ 79,852 $ 91,648 $ 83,470 $ (8,178) # $ 19,949 $ 48,508 $ 15,365 $ 7,827 $ 94,066 Excess (deficit) of revenues over expenditures $ 9,163 $ (792) $ (2,579) $ 3,035 $ 11,213 $ 917 Beginning Fund Balance 4,229 13,392 12,601 10,021 13,056 Ending Fund Balance $ 13,392 $ 12,601 $ 10,021 $ 13,056 $ 13,973 Reserved Fund Balance:
Capital Projects 9,200.85 9,200.85 9,200.85 9,200.85 9,200.85 Unobligated Fund Balance 4,191 3,400 820 3,856 - - - - - - - 4,773 +/- Fund Balance
Expense Summary - YTD
Capital Replacement Costs
$68,792 $69,677
$77,272
$94,683 $94,683
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget Improvements and Services Provided
The following are the specific improvements maintained and serviced within the District: 1,000 linear feet of landscaping along the east side of Brennan Avenue and within the median. General landscape maintenance along the Brennan Avenue frontage, the Farinelli Parkway greenbelt, and the Shadow Wood park/basin. Maintenance of playground equipment in Shadow Wood park/basin. Utility costs for irrigation and lighting, including water and electricity. Masonry wall maintenance including graffiti abatement along Brennan Avenue. Street trees along interior streets of the tracts. Grounds keeping, irrigation and drainage system maintenance within the Shadow Wood park/basin. Pedestrian and bike path maintenance. 44 streetlights located throughout the interior and exterior of the tract. Masonry Wall along Shadow Wood Park. Wood fence along pedestrian path, between Brennan Avenue and Albert Lane. Chain link fence between Shadow Wood Park and orchard. Masonry wall along Brennan Avenue. The District is comprised of the residential development known as Belleterra Estates (Farinelli Ranch Units 1, 2 and 3) and consists of 143 assessable single family residential parcels.
BELLATERRA
FY FUND GL_ACCOUNT.TYPE ACCOUNT NAME FULL ACCT Net 2026 221 LLD-REVENUE LLD & HOUSING 221-3850-1159 -$94,683 REVENUE Total -$94,683 LLD-EXPENDITURE C.S. PARK 221-6850-0279 $25,337
LLD-EXPENDITURE C.S.-ST.L 221-6850-0273 $1,785
LLD-EXPENDITURE C.S.-TREE 221-6850-0272 $33,351
LLD-EXPENDITURE ELECTRICI 221-6850-0240 $563
LLD-EXPENDITURE GEN.GOV.C $429
LLD-EXPENDITURE PRO.SERV. 221-6850-0264 $2,393
LLD-EXPENDITURE PRO.SERV. 221-6850-0265 $905
LLD-EXPENDITURE PROP TAX $429
LLD-EXPENDITURE SPEC.DEPT 221-6850-0205 $7,190
LLD-EXPENDITURE UTIL-WATE 221-6850-0242 $21,051
LLD-COST CENTER CHARGE $3,613
EXPENSE Total $97,045
2026 Total Page 109 of 267
$2,362
BELLA TERRA - FUND 221 Year to Date Expenses $91,648.00 Parcels Capital Replacements $11,417.20 143
Total: $103,065.20
BELLATERRA Maximum Assessment $718.06 Current Assessment $697.15 Notable Item: Tree Service - 7 years $29,500
EXPENSES BY CATEGORY
Category Month Invoice / JE# Description Reference Net Cost Electricity August 202508045332 MODESTO IRRIGATION DISTRICT DFT: 001307 $61 September 202509025378 MODESTO IRRIGATION DISTRICT DFT: 001310 $53 October 202510015444 MODESTO IRRIGATION DISTRICT DFT: 001322 $55 November 202511065506 MODESTO IRRIGATION DISTRICT DFT: 001330 $59 December 202512085558 MODESTO IRRIGATION DISTRICT DFT: 001338 $50 January 202601125588 MODESTO IRRIGATION DISTRICT DFT: 001345 $59 February 202602065638 MODESTO IRRIGATION DISTRICT DFT: 001351 $61 March 202603045694 MODESTO IRRIGATION DISTRICT DFT: 001359 $51 April 202603315728 MODESTO IRRIGATION DISTRICT DFT: 001366 $55 Electricity Total $503
G Gov & CC Chgs April JE# 205554 Cost Center Charges FY 25-26 FY 25-26 $429 April Cost Center Charges FY 25-26 $3,613 G Gov & CC Chgs Total $4,042
Services & Supplies July 398261 LEGAL AD#25-100 ASSESSMNT RPTS CHK: 082750 $30 August 6559 STUMP GRINDING-FARINELLI PKWY CHK: 082825 $600 August 0341181 REPLACED BROKEN SPRINKLERS CHK: 082826 $184 September 0341568 REPAIRED BROKEN PIPE CHK: 082999 $205 September 0341564 REPLACED BROKEN SPRINKLERS CHK: 082999 $186 October 0343340 IRRIGATION REPAIR CHK: 083170 $79 October 0343345 IRRIGATION REPAIR CHK: 083170 $685 March 0346760-IN BELLATERRA- REPLCD SPRINKLERS CHK: 083769 $5,221 Services & Supplies Total $7,190 Professional Services July 48562 STREET SWEEPING SERVICES CHK: 082719 $90 July 48580 STREET SWEEPING SERVICES CHK: 082719 $90 August 48597 STREET SWEEPING SERVICES CHK: 082781 $90 August 1035642 PROFESSIONAL SERVICES JUL 2025 CHK: 082812 $395 September 48609 STREET SWEEPING SERVICES CHK: 082963 $90 September 48648 STREET SWEEPING SERVICES CHK: 083031 $90 October 48705 STREET SWEEPING SERVICES CHK: 083142 $90 October 48682 STREET SWEEPING SERVICES CHK: 083059 $90 October 48631 STREET SWEEPING SERVICES CHK: 083059 $90 November 48721 STREET SWEEPING SERVICES CHK: 083261 $90 November 48747 STREET SWEEPING SERVICES CHK: 083261 $90 December 48781 STREET SWEEPING SERVICES CHK: 083417 $90 December 48790 STREET SWEEPING SERVICES CHK: 083468 $90 January 48814 STREET SWEEPING SERVICES CHK: 083526 $90
February 48853 STREET SWEEPING SERVICES CHK: 083595 $90 February 48864 STREET SWEEPING SERVICES CHK: 083595 $90 February 48888 STREET SWEEPING SERVICES CHK: 083723 $90 March 48912 STREET SWEEPING SERVICES CHK: 083876 $90 March 48909 STREET SWEEPING SERVICES CHK: 083813 $90 April 48953 STREET SWEEPING SERVICES CHK: 083951 $90 April 1057626 ATTORNEY CONTRACT MAR 2026 CHK: 083908 $100 April 48966 STREET SWEEPING SERVICES CHK: 083976 $90 Professional Services Total $2,303 Property Taxes January DEC 2025 ADV 53% RCPT 00279886 $429 Property Taxes Total $429
Engineering October 69417 ANNUAL MAINTENANCE REPORT CHK: 083143 $453 January 70641 ANNUAL MAINTENANCE REPORT CHK: 083540 $453 Engineering Total $905 Water September 202509045381 CITY WATER CHK: 082923 $9,176 November 202511065507 CITY WATER CHK: 083216 $6,660 January 202601235607 CITY WATER CHK: 083557 $1,740 March 202603055695 CITY WATER CHK: 083762 $875 Water Total $18,450 Street Lights August 202508045332 MODESTO IRRIGATION DISTRICT DFT: 001307 $191 September 202509025378 MODESTO IRRIGATION DISTRICT DFT: 001310 $168 October 202510015444 MODESTO IRRIGATION DISTRICT DFT: 001322 $174 November 202511065506 MODESTO IRRIGATION DISTRICT DFT: 001330 $186 December 202512085558 MODESTO IRRIGATION DISTRICT DFT: 001338 $156 January 202601125588 MODESTO IRRIGATION DISTRICT DFT: 001345 $186 February 202602065638 MODESTO IRRIGATION DISTRICT DFT: 001351 $191 March 202603045694 MODESTO IRRIGATION DISTRICT DFT: 001359 $163 April 202603315728 MODESTO IRRIGATION DISTRICT DFT: 001366 $179 Street Lights Total $1,594 Park Maintenance August 0340807 BELLATERRA LANDSCAPING CHK: 082785 $2,455 September 0341967 BELLATERRA LANDSCAPING CHK: 082968 $2,455 October 0343124 BELLATERRA LANDSCAPING CHK: 083061 $2,455 November 0344042 BELLATERRA LANDSCAPING CHK: 083264 $2,455 December 0345451 BELLATERRA LANDSCAPING CHK: 083418 $2,455 December 0344840 BELLATERRA LANDSCAPING CHK: 083418 $2,455 January 0345722 REPAIR BROKEN SPRINKLER CHK: 083529 $197 February 0346385 BELLATERRA LANDSCAPING CHK: 083597 $2,455 March 0347125 BELLATERRA LANDSCAPING CHK: 083746 $2,455 April 0348016 BELLATERRA LANDSCAPING CHK: 083956 $2,455 April 0349015 BELLA TERRA- BROKEN SPRINKLERS CHK: 083991 $590 Park Maintenance Total $22,882 Trees & Lights July JE# 205068 Tree Trim Noni Ave 3 Hrs FY 25-26 $3,338 November 6592 TREE SERVICE- FARINELLI CHK: 083196 $29,500 January 3332 AUTUMN GINKO TREE-FARINELLI CHK: 083587 $288 April 4442 15GAL CREPE MYRTLE CHK: 084003 $225 Trees & Lights Total $33,351 Grand Total $91,648
Per Parcel Cost Year to Date Estimated Per Parcel Cost FY 26-27 $720.74
$658.00
City of Escalon 186.3 Parcels Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 56,775 Westwood Lighting & Landscape 02-02 (Fund 222) Total Expenses 56,263 222 Net $ 512
Revenue - FY 22-23 to 25-26 with Adopted Budget
512
Budget
Available
Operating Expense 14,776 36,284
Professional Services $24,784 (19,581)
Transfers Out - -
$ 39,560 $ 16,703
CLAIM ON CASH $25,655 5/13/2026
Capital Projects Budget $ -
* Fiscal year is unaudited 10
5/13/2026 FY 2025-26 9.0
Revenues: FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26
Adopted Budget
Budget
Available
Q1 Q2 Q3 Q4 Estimated
26-27
222-3850-1159 Lighting & Landscape District Assessments $ 25,635 $ 40,845 53,540 56,655 $56,655 $0 $ - $ - $ 30,027 $ 26,628 56,857 222-3850-4000 Investment Earnings 31 $ 27 129 85 120.0 $35 - - 79 6 120 222-9999-9990 Transfers In - - $ - - - - $0 - - - - -
$ 25,666 $ 40,872 $ 53,669 $ 56,739 $ 56,775 $ 36 $ - $ - $ 30,106 $ 26,634 $ 56,977 Expenditures:
222-6850-0205 Special Department Expenses $ 767 1,618 704 1,966 $1,185 (780.62) 814 1,035 117 - 2,621 222-6850-0240 Electricity 78 97 97 49 73 23.99 16 18 9 5 65 222-6850-0242 Water Utility 10,101 11,074 13,534 9,964 13,574 3,610.46 4,500 2,447 1,377 1,639 13,285 222-6850-0264 Professional Services - Special Department Exp - - 3,825 2,393 1,608 (784.88) 847 633 542 371 3,191 222-6850-0265 Professional Services - Engineering 1,975 2,025 2,025 1,813 2,025 212.50 - 506 506 800 2,918 222-6850-0272 Professional Services - Trees & Landscaping 3,081 75 14,299 4,421 15,598 11,176.72 3,521 900 - - 5,895 222-6850-0273 Contractual Services - Street Lights 2,995 3,287 2,636 2,957 2,648 (308.87) 595 855 893 614 3,942 222-6850-0279 Contractual Services - Park Maintenance 18,948 18,280 5,405 13,200 8,107 (5,093.00) 2,600 3,900 4,020 2,680 17,600 222-6850-0329 Property Tax Charges 256 408 535 558 558 - - - 558 - 744 -
222-6850-0390 Governmental Charges 1,456 1,700 535 535 558 23.00 - - - 535 558 222-6850-0391 Cost Center Charges - 1,705 1,705 1,705 - - - - 1,705 1,705 222-9999-0990 Transfers Out - - - - - 8,624 8,623.80 - - - - 8,624 - - - -
$ 39,658 $ 38,566 $ 45,299 $ 39,560 $ 56,263 $ 16,703 $ 12,894 $ 10,294 $ 8,023 $ 8,349 $ 61,148 Excess (deficit) of revenues over expenditures $ (13,992) $ 2,306 $ 8,369 $ 17,180 $ 512 $ (16,668) $ (12,894) $ (10,294) $ 22,083 $ 18,285 (4,171) Beginning Fund Balance 11,792 (2,200) 106 8,475 25,655 25,655 Ending Fund Balance $ (2,200) $ 106 $ 8,475 $ 25,655 $ 26,167 $ 21,484 Reserved Fund Balance:
Capital Projects - 7,042 7,042 7,042 7,042 7,042
Unobligated Fund Balance (2,200) (6,936) 1,433 18,613 19,125 - - - - - 14,442 +/- Fund Balance
Expense Summary - YTD
Capital Replacement Costs
$25,666
$40,872
$53,669 $56,739 $56,775
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget Improvements and Services Provided
The following are the specific improvements which are maintained and serviced within the District: A 6-foot masonry wall on the property line along the east side of Swanson Park. Graffiti abatement on masonry walls within Swanson Park, on the McHenry Avenue commercial lots and the Burlington, Northern Santa Fe (“BNSF”) Railway. Street trees along McHenry Avenue from north to south, along property line of the development. 38 streetlights located throughout the interior and exterior of the tract. Street trees along interior streets of the tract. Wood fence along southern boundary of the District on Countrywood Lane. Utility costs for lighting and landscaping systems. Landscaping improvements inside Swanson Park. Playground equipment (added in Fiscal Year 2012). Benches, trash cans and other amenities (added in Fiscal Year 2012). Chain link fencing around pump station at Swanson Park 1 . The District is comprised of the residential development known as Westwood Country and currently consists of one hundred eighty-one (181) single-family residential parcels and four commercial parcels, three of which are currently
WESTWOOD
FY FUND GL_ACCOUNT.TYPE ACCOUNT NAME FULL ACCT Net 2026 222 REVENUE LLD-REVENUE LLD & HOUSING 222-3850-1159 -$56,655 LLD-REVENUE UMP-INVEST.EA -$85
REVENUE Total -$56,739
EXPENSE LLD-EXPENDITURE C.S. PARK 222-6850-0279 $13,200 LLD-EXPENDITURE C.S.-ST.L 222-6850-0273 $2,957
LLD-EXPENDITURE C.S.-TREE 222-6850-0272 $4,421
LLD-EXPENDITURE ELECTRICI 222-6850-0240 $49
LLD-EXPENDITURE GEN.GOV.C $535
LLD-EXPENDITURE PRO.SERV. 222-6850-0264 $2,393
LLD-EXPENDITURE PRO.SERV. 222-6850-0265 $1,813
LLD-EXPENDITURE PROP TAX $558
LLD-EXPENDITURE SPEC.DEPT 222-6850-0205 $1,966
LLD-EXPENDITURE UTIL-WATE 222-6850-0242 $9,964
LLD-COST CENTER CHARGE $1,705
EXPENSE Total $39,560
2026 Total -$17,180
WESTWOOD - FUND 222 Year to Date Expenses $39,559.70 at 5/13/26 88% Per Parcel Cost Year to Date Parcels Capital Replacements $8,623.80 $258.63 186.3 Total: $48,183.50 $8,470 Estimated Per Parcel FY 26-27
$328.00
Estimated total FY 25-26: $52,390.50 $4,263 <--- Estimated additional maintenance funding FY 25-26 WESTWOOD Notable Items: Maximum Assessment $362.95 Tree Service - General $3,121 Current Assessment $304.10 $56,654 Increased Engineering Expense FY 26-27
EXPENSES BY CATEGORY WESTWOOD
Category Month Invoice / JE# Description Reference Net Cost Electricity September 202509035379 ELECTRICITY DFT: 001313 $16 September 202509025377 PACIFIC GAS AND ELECTRIC DFT: 001311 $19 September REVERSE VOIDED CHECK VOID: 001311 -$19 October 202510175470 PACIFIC GAS AND ELECTRIC DFT: 001324 $9 November 202511245537 PACIFIC GAS AND ELECTRIC DFT: 001336 $5 December 202512235582 PACIFIC GAS AND ELECTRIC DFT: 001344 $4 January 202601235612 PACIFIC GAS AND ELECTRIC DFT: 001347 $3 February 202602205678 PACIFIC GAS AND ELECTRIC DFT: 001356 $3 March 202603125710 PACIFIC GAS AND ELECTRIC DFT: 001362 $3 April 202604225746 PACIFIC GAS AND ELECTRIC DFT: 001367 $5 Electricity Total $49 G Gov & CC Chgs April JE# 205555 Cost Center Charges FY 25-26 FY 25-26 $535 April Cost Center Charges FY 25-26 $1,705 G Gov & CC Chgs Total $2,240 Services & Supplies July 5651 IRRIGATION REPAIR CHK: 082704 $250 July 398261 LEGAL AD#25-100 ASSESSMNT RPTS CHK: 082750 $30 July 5656 IRRIGATION REPAIR-COUNTRYWOOD CHK: 082762 $375 August 5671 IRRIGATION REPAIR-WESTWOOD LLD CHK: 082840 $125 August 676605 SPRINKLERS/CUTOFF RISER CHK: 082848 $34 October 5719 IRRIGATION REPAIR CHK: 083130 $125 November 7012842 (1YD) CART-AWAY CHK: 083328 $221 November 680831 CAP PVC/PVC CAP/PLUG SCH CHK: 083249 $14 November 202511205535 CONCRETE/POUR/FINISH CHK: 083327 $500 November 7012715 (2) REBAR CHK: 083328 $17 November 680822 CMNT PVC/COUPLING/RISER/PIPE CHK: 083249 $158 January COLLINS012026 WESTURF RESCUE SOD DFT: 001350 $117 Services & Supplies Total $1,966 Professional Services July 48562 STREET SWEEPING SERVICES CHK: 082719 $90 July 48580 STREET SWEEPING SERVICES CHK: 082719 $90 August 48597 STREET SWEEPING SERVICES CHK: 082781 $90 August 1035642 PROFESSIONAL SERVICES JUL 2025 CHK: 082812 $395 September 48609 STREET SWEEPING SERVICES CHK: 082963 $90 September 48648 STREET SWEEPING SERVICES CHK: 083031 $90 October 48705 STREET SWEEPING SERVICES CHK: 083142 $90 October 48682 STREET SWEEPING SERVICES CHK: 083059 $90 October 48631 STREET SWEEPING SERVICES CHK: 083059 $90 November 48721 STREET SWEEPING SERVICES CHK: 083261 $90 November 48747 STREET SWEEPING SERVICES CHK: 083261 $90 December 48781 STREET SWEEPING SERVICES CHK: 083417 $90 December 48790 STREET SWEEPING SERVICES CHK: 083468 $90 January 48814 STREET SWEEPING SERVICES CHK: 083526 $90
February 48853 STREET SWEEPING SERVICES CHK: 083595 $90 February 48864 STREET SWEEPING SERVICES CHK: 083595 $90 February 48888 STREET SWEEPING SERVICES CHK: 083723 $90 March 48912 STREET SWEEPING SERVICES CHK: 083876 $90 March 48909 STREET SWEEPING SERVICES CHK: 083813 $90 April 48953 STREET SWEEPING SERVICES CHK: 083951 $90 April 1057626 ATTORNEY CONTRACT MAR 2026 CHK: 083908 $100 April 48966 STREET SWEEPING SERVICES CHK: 083976 $90 May 48980 STREET SWEEPING SERVICES CHK: 084060 $90 Professional Services Total $2,393 Property Taxes January DEC 2025 ADV 53% RCPT 00279886 $558 Property Taxes Total $558 Engineering October 69417 ANNUAL MAINTENANCE REPORT CHK: 083143 $506 January 70641 ANNUAL MAINTENANCE REPORT CHK: 083540 $506 May 22250 GENERAL ENGINEERING SERVICES CHK: 084036 $800 Engineering Total $1,813 Water September 202509045381 CITY WATER CHK: 082923 $4,500 November 202511065507 CITY WATER CHK: 083216 $2,447 January 202601235607 CITY WATER CHK: 083557 $799 March 202603055695 CITY WATER CHK: 083762 $578 May 202605075754 CITY WATER CHK: 084023 $1,639 Water Total $9,964 Street Lights August 202508045332 MODESTO IRRIGATION DISTRICT DFT: 001307 $317 September 202509025378 MODESTO IRRIGATION DISTRICT DFT: 001310 $279 October 202510015444 MODESTO IRRIGATION DISTRICT DFT: 001322 $288 November 202511065506 MODESTO IRRIGATION DISTRICT DFT: 001330 $307 December 202512085558 MODESTO IRRIGATION DISTRICT DFT: 001338 $259 January 202601125588 MODESTO IRRIGATION DISTRICT DFT: 001345 $307 February 202602065638 MODESTO IRRIGATION DISTRICT DFT: 001351 $317 March 202603045694 MODESTO IRRIGATION DISTRICT DFT: 001359 $269 April 202603315728 MODESTO IRRIGATION DISTRICT DFT: 001366 $296 May 202605115758 MODESTO IRRIGATION DISTRICT DFT: 001372 $317 Street Lights Total $2,957 Park Maintenance August 5663 LANDSCAPE MAINTENANCE CHK: 082789 $1,300 September 5682 LANDSCAPE MAINTENANCE CHK: 082971 $1,300 October 5708 LANDSCAPE MAINTENANCE CHK: 083064 $1,300 November 5729 LANDSCAPE MAINTENANCE CHK: 083268 $1,300 December 5749 LANDSCAPE MAINTENANCE CHK: 083396 $1,300 January 5766 LANDSCAPE MAINTENANCE CHK: 083522 $1,300
January LANDSCAPE/TREE PRUNNING CHK: 083522 $40
February 5784 LANDSCAPE MAINTENANCE CHK: 083603 $1,300
February LANDSCAPE/TREE PRUNNING CHK: 083603 $40 March 5802 LANDSCAPE MAINTENANCE CHK: 083748 $1,300 March LANDSCAPE/TREE PRUNNING CHK: 083748 $40 April 5824 LANDSCAPE MAINTENANCE CHK: 083900 $1,300 April LANDSCAPE/TREE PRUNNING CHK: 083900 $40 May 5847 LANDSCAPE MAINTENANCE CHK: 084011 $1,300 May LANDSCAPE/TREE PRUNNING CHK: 084011 $40 Park Maintenance Total $13,200 Trees & Lights July 5641 LANDSCAPE/TREE PRUNNING CHK: 082704 $1,300 July JE# 205068 Tree Trim Countrywood 16hrs FY 25-26 $2,221 November 6636 SWANSON WAY TREE REMOVAL CHK: 083224 $900 Trees & Lights Total $4,421 Grand Total $39,560
City of Escalon 38 Parcels Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 17,048 The Estates Business Assessment District LLMD (Fund 223) Total Expenses 17,063 223 Net $ (16)
Revenue - FY 22-23 to 25-26 with Adopted Budget
$ (16)
Budget
Available
Operating Expense 5,463 484
Professional Services 7,690 3,426
Transfers Out - -
$ 13,153 $ 3,910
CLAIM ON CASH $8,299 5/8/2026
Capital Projects Budget $ -
* Fiscal year is unaudited
5/8/2026 FY 2025-26 10.0
Revenues:
FY 2022-23
Actuals
FY 2023-24*
Actuals FY 24-25* Actuals FY 25-26 Actuals YTD
FY 25-26
Adopted Budget
Budget
Available Q1 Q2 Q3 Q4 Estimated
26-27
223-3850-1159 Lighting & Landscape District Assessments $ 15,288 $ 15,487 19,001 16,848 $16,848 - $ - $ - $ 8,929 $ 7,918 16,848 223-3850-4000 Investment Earnings (54) 14 272 42 200 158 6 4 31 1 100 223-9999-9990 Transfers In - Fund 224 - - - - - - - - - - - $ 15,234 $ 15,502 $ 19,273 $ 16,890 $ 17,048 $ 158 $ 6 $ 4 $ 8,960 $ 7,919 $ 16,948 Expenditures:
223-6850-0205 Special Department Expenses $62 $338 213 30 $1,482 1,453 30 - - - 193 223-6850-0242 Water Utility 2,495 3,369 3,685 2,258 3,592 1,334 795 763 700 - 3,384 223-6850-0264 Professional Services - Attorney - 3,825 2,303 - (2,303) 847 633 542 281 2,763 223-6850-0265 Professional Services - Engineering 985 1,010 1,035 518 1,035 518 - 259 259 - 2,918 223-6850-0273 Contractual Services - Street Lights 1,051 1,290 2,100 1,143 2,041 898 345 338 343 116 1,371 223-6850-0279 Contractual Services - Park Maintenance 9,408 10,793 8,040 6,030 8,040 2,010 1,340 2,680 1,340 670 8,040 223-6850-0329 Property Tax Charges 114 114 114 114 114 - - - 114 - 114 - -
223-6850-0390 Governmental Charges 398 432 102 102 102 - - - - 102 102 223-6850-0391 Cost Center Charges 657 657 657 - - - - 657 657 223-9999-0990 Transfers Out - - - - - - - - - - - 2,600 $14,513 $17,346 $19,771 $13,153 $17,063 $3,910 $3,357 $4,673 $3,298 $1,826 $22,142 Excess (deficit) of revenues over expenditures $ 720 $ (1,844) $ (498) $ 3,736 $ (16) $ (3,752) $ (3,351) $ (4,669) $ 5,662 $ 6,093 $ (5,194) Beginning Fund Balance 2,837 3,557 1,713 1,215 4,951 4,951 Ending Fund Balance $ 3,557 $ 1,713 $ 1,215 $ 4,951 $ 4,935 $ (243) Reserved Fund Balance:
Capital Projects - - - - - -
Unobligated Fund Balance 3,557 1,713 1,215 4,951 4,935 - - - - - (243) +/- Fund Balance
Capital Replacement Costs
Expense Summary - YTD $15,234 $15,502
$19,273
$16,890 $17,048
$-
$5,000
$10,000
$15,000
$20,000
$25,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget
IMPROVEMENTS AND SERVICES PROVIDED
The following are the specific improvements maintained and serviced within the District are: Maintenance and utility costs for 14 streetlights located throughout the interior and exterior of the tract. Landscape maintenance along the Narcissus Way and McHenry Avenue frontages, including street trees in wells. Masonry wall maintenance at the back (east side) of the commercial lots. Street trees along interior streets of the tract. Graffiti abatement on exterior masonry walls of tract. Landscape maintenance in the neighborhood park located at 1568 Narcissus Way. Utilities including water and electricity for landscaping and lighting. Shared wood fence along Narcissus Way.* White picket fence in Estates Park.*
* The shared wood fence and white picket fence were installed as part of the development and should have been included with the other improvements at the time of formation. These were added to the list of Improvements in 2024, to ensure future maintenance and replacement.
The Estates Landscape Maintenance District No. 06-1 is within the boundaries of the City and is located north of Narcissus Way, south of APN number 247-150-63, east of McHenry Avenue and west of APN 247-150-36.
The District is comprised of the residential development known as The Estates and consists of thirty-four ( 34) developed single family residential parcels and four commercial parcels, three of which are currently THE ESTATES LMD FY FUND GL_ACCOUNT.TYPE ACCOUNT NAME FULL ACCT Net 2026 223 REVENUE LLD-REVENUE LLD & HOUSING 223-3850-1159 -$16,848 2026 223 REVENUE LLD-REVENUE UMP-INVEST.EA 223-3850-4000 -$42 2026 223 REVENUE Total -$16,890
2026 223 EXPENSE LLD-EXPENDITURE C.S. PARK 223-6850-0279 $6,030 2026 223 EXPENSE LLD-EXPENDITURE C.S.-ST.L 223-6850-0273 $1,143 2026 223 EXPENSE LLD-EXPENDITURE GEN.GOV.C $102
2026 223 EXPENSE LLD-EXPENDITURE PRO.SERV. 223-6850-0264 $2,303 2026 223 EXPENSE LLD-EXPENDITURE PRO.SERV. 223-6850-0265 $518 2026 223 EXPENSE LLD-EXPENDITURE PROP TAX 223-6850-0329 $114 2026 223 EXPENSE LLD-EXPENDITURE SPEC.DEPT 223-6850-0205 $30 2026 223 EXPENSE LLD-EXPENDITURE UTIL-WATE 223-6850-0242 $2,258 2026 223 EXPENSE LLD-COST CENTER CHARGE 223-6850-0391 $657 2026 223 EXPENSE Total $13,153
-$3,736
ESTATES - FUND 223 Year to Date Expenses $13,153.46 Parcels Per Parcel Cost Year to Date Capital Replacements $2,600.00 38 $414.56
Total: $15,753.46 Estimated 27-28 Per Parcel Cost
THE ESTATES LMD $583.00 Maximum Assessment $860.93 Current Assessment $842.08 Notable Item:
Increased Engineering Expense FY 26-27
EXPENSES BY CATEGORY
Category Month Invoice / JE# Description Reference Net Cost G Gov & CC Chgs April JE# 205556 Cost Center Charges FY 25-26 FY 25-26 $102 April Cost Center Charges FY 25-26 $657
G Gov & CC Chgs Total $759
Services & Supplies July 398261 LEGAL AD#25-100 ASSESSMNT RPTS CHK: 082750 $30 Services & Supplies Total $30
Professional Services July 48562 STREET SWEEPING SERVICES CHK: 082719 $90 July 48580 STREET SWEEPING SERVICES CHK: 082719 $90
August 48597 STREET SWEEPING SERVICES CHK: 082781 $90
August 1035642 PROFESSIONAL SERVICES JUL 2025 CHK: 082812 $395 September 48609 STREET SWEEPING SERVICES CHK: 082963 $90 September 48648 STREET SWEEPING SERVICES CHK: 083031 $90 October 48705 STREET SWEEPING SERVICES CHK: 083142 $90 October 48682 STREET SWEEPING SERVICES CHK: 083059 $90 October 48631 STREET SWEEPING SERVICES CHK: 083059 $90 November 48721 STREET SWEEPING SERVICES CHK: 083261 $90 November 48747 STREET SWEEPING SERVICES CHK: 083261 $90 December 48781 STREET SWEEPING SERVICES CHK: 083417 $90 December 48790 STREET SWEEPING SERVICES CHK: 083468 $90 January 48814 STREET SWEEPING SERVICES CHK: 083526 $90
February 48853 STREET SWEEPING SERVICES CHK: 083595 $90 February 48864 STREET SWEEPING SERVICES CHK: 083595 $90 February 48888 STREET SWEEPING SERVICES CHK: 083723 $90 March 48912 STREET SWEEPING SERVICES CHK: 083876 $90 March 48909 STREET SWEEPING SERVICES CHK: 083813 $90 April 48953 STREET SWEEPING SERVICES CHK: 083951 $90
April 1057626 ATTORNEY CONTRACT MAR 2026 CHK: 083908 $100 April 48966 STREET SWEEPING SERVICES CHK: 083976 $90
Professional Services Total $2,303
Property Taxes January DEC 2025 ADV 53% RCPT 00279886 $114 Property Taxes Total $114
Engineering October 69417 ANNUAL MAINTENANCE REPORT CHK: 083143 $259 January 70641 ANNUAL MAINTENANCE REPORT CHK: 083540 $259 Engineering Total $518 Water September 202509045381 CITY WATER CHK: 082923 $795 November 202511065507 CITY WATER CHK: 083216 $763 January 202601235607 CITY WATER CHK: 083557 $443 March 202603055695 CITY WATER CHK: 083762 $257 Water Total $2,258
Street Lights July 202507255330 MODESTO IRRIGATION DISTRICT DFT: 001302 $113 September 202509025378 MODESTO IRRIGATION DISTRICT DFT: 001310 $120 September 202509165409 MODESTO IRRIGATION DISTRICT DFT: 001315 $113 October 202510205480 MODESTO IRRIGATION DISTRICT DFT: 001327 $109 November 202511245538 MODESTO IRRIGATION DISTRICT DFT: 001334 $120 December 202512175574 MODESTO IRRIGATION DISTRICT DFT: 001341 $109 January 202601235605 MODESTO IRRIGATION DISTRICT DFT: 001349 $128 February 202602195675 MODESTO IRRIGATION DISTRICT DFT: 001354 $105 March 202603175712 MODESTO IRRIGATION DISTRICT DFT: 001361 $110 April 202604175744 MODESTO IRRIGATION DISTRICT DFT: 001370 $116 Street Lights Total $1,143
Park Maintenance August 0340808 THE ESTATES LANDSCAPING CHK: 082785 $670 September 0341968 THE ESTATES LANDSCAPING CHK: 082968 $670 October 0343125 THE ESTATES LANDSCAPING CHK: 083061 $670 November 0344043 THE ESTATES LANDSCAPING CHK: 083264 $670 December 0345452 THE ESTATES LANDSCAPING CHK: 083418 $670 December 0344841 THE ESTATES LANDSCAPING CHK: 083418 $670 February 0346386 THE ESTATES LANDSCAPING CHK: 083597 $670 March 0347126 THE ESTATES LANDSCAPING CHK: 083746 $670 April 0348017 THE ESTATES LANDSCAPING CHK: 083956 $670
Park Maintenance Total $6,030
Grand Total $13,153
City of Escalon 47 Parcels Budget at a Glance
Fiscal Year 2025-26 Adopted Budget Total Revenues 7,732 The Estates Lighting & Maintenance BAD (Fund 224) Total Expenses 7,732 224 BAD ~ Benefits Assessment District Net $ (0)
Revenue - FY 22-23 to 25-26 with Adopted Budget
$ (0)
Budget
Available
Operating Expense $926 $1,609
Professional Services 2,820 2,377
Transfers Out -
$ 3,746 $ 3,986
CLAIM ON CASH $23,057 5/8/2026
Capital Projects Budget $ -
* Fiscal year is unaudited
5/8/2026 FY 2025-26 10.0
Revenues:
FY 2022-23
Actuals
FY 2023-24*
Actuals
FY 24-25*
Actuals
FY 25-26
Actuals YTD
FY 25-26
Adopted
Budget
Budget
Available Q1 Q2 Q3 Q4 Estimated
26-27
224-3850-1159 Lighting & Landscape District Assessments $ 4,277 $ 4,556 6,900 6,832 6,832 - $ - $ - $ 3,621 $ 3,211 6,832 224-3850-4000 Investment Earnings 214 396 984 532 900 368 78 282 135 37 600 224-9999-9990 Transfers In - - - - - - - - - - - -
$ 4,491 $ 4,952 $ 7,883 $ 7,363 $ 7,732 $ 368 $ 78 $ 282 $ 3,756 $ 3,248 $ 7,432 Expenditures:
224-6850-0205 Special Department Expenses $45 $55 30 30 957 927 30 - - - 93 224-6850-0240 Electricity Utility 395 778 660 666 614 (52) 180 215 211 60 799 224-6850-0264 Professional Services - Special Department Exp 1,845 1,534 5,358 2,303 1,342 (961) 847 633 542 281 2,763 224-6850-0265 Professional Services - Engineering 1,010 1,035 1,035 518 1,035 518 - 259 259 - 2,918 224-6850-0329 Property Tax Charges 43 46 69 68 138 70 - - 68 - 69 224-6850-0390 Governmental Charges 249 965 69 69 69 - - - - 69 69 224-6850-0391 Cost Center Charges - - 93 93 93 - - - - 93 93 224-9999-0990 Transfers Out - - - - - 3,484 3,484 - - - - 3,484 $3,587 $4,412 $7,314 $3,746 $7,732 $3,986 $1,057 $1,106 $1,081 $503 $10,288 Excess (deficit) of revenues over expenditures $ 904 $ 540 $ 569 $ 3,617 $ (0) $ (3,617) $ (979) $ (824) $ 2,675 $ 2,745 $ (2,856) Beginning Fund Balance 17,426 18,331 18,871 19,440 23,057 23,057 Ending Fund Balance $ 18,331 $ 18,871 $ 19,440 $ 23,057 $ 23,057 $ 20,201 Reserved Fund Balance:
Capital Projects - 13,902 13,902 13,903 13,904 13,904
Unobligated Fund Balance 18,331 4,969 5,538 9,154 9,153 - - - - - 6,297 +/- Fund Balance
Capital Replacement Costs
Expense Summary - YTD
$4,491 $4,952
$7,883 $7,363 $7,732
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
FY 2022-23 Actuals FY 2023-24* Actuals FY 24-25* Actuals FY 25-26 Actuals YTD FY 25-26 Adopted Budget
IMPROVEMENTS AND SERVICES PROVIDED
The following are the specific improvements maintained and serviced within the District:
STORM DRAINAGE SYSTEM
Drainage basins located at the southeast corner of the development and at the northwest corner, west of the housing tract and north of the commercial parcels (APN 247-150-64). Pump station located at the southeast corner of the tract. Utility costs for operation of pump station. Maintenance and repair costs for pump and station.
STREET MAINTENANCE
Street sweeping includes 5,159 linear feet of curb length. Sweeping is performed along Narcissus Way and McHenry Avenue on the exterior and also on the interior streets of the tract.
The Estates Benefit Assessment District No. 06-1 is within the boundaries of the City and is located north of Narcissus Way, south of APN number 247-150-63, east of McHenry Avenue and west of APN 247-150-36.
The District was formed on July 17, 2006 and is comprised of the residential development known as The Estates and consists of thirty-four (34) developed single-family residential parcels and four commercial parcels, three of which are currently developed.
THE ESTATES - BAD
FY FUND GL_ACCOUNT.TYPE ACCOUNT NAME FULL ACCT Net
2026 224 REVENUE LLD-REVENUE UMP-INVEST.EA 224-3850-4000 -$532 2026 224 REVENUE LLD-REVENUE LLD & HOUSING 224-3850-1159 -$6,832 2026 224 REVENUE Total -$7,363
2026 224 EXPENSE LLD-EXPENDITURE SPEC.DEPT 224-6850-0205 $30 2026 224 EXPENSE LLD-EXPENDITURE PROP TAX 224-6850-0329 $68 2026 224 EXPENSE LLD-EXPENDITURE PRO.SERV. 224-6850-0264 $2,303 2026 224 EXPENSE LLD-EXPENDITURE PRO.SERV. 224-6850-0265 $518 2026 224 EXPENSE LLD-EXPENDITURE ELECTRICI 224-6850-0240 $666 2026 224 EXPENSE LLD-EXPENDITURE GEN.GOV.C $69
2026 224 EXPENSE LLD-COST CENTER CHARGE $93
2026 224 EXPENSE Total $3,746
2026 Total -$3,617
The Estates Lighting & Maintenance BAD (Fund 224)
Year to Date Expenses $3,746.33 Parcels Per Parcel Cost Year to Date Capital Replacements $3,483.63 47 $153.83
Total: $7,229.96 Estimated 27-28 Per Parcel Cost
THE ESTATES - BAD $219.00
Maximum Assessment $268.91
Current Assessment $262.98 Notable Item:
Increased Engineering Expense FY 26-27
EXPENSES BY CATEGORY
Category Month Invoice / JE# Description Reference Net Cost Electricity July 202507255330 MODESTO IRRIGATION DISTRICT DFT: 001302 $60 September 202509025378 MODESTO IRRIGATION DISTRICT DFT: 001310 $61 September 202509165409 MODESTO IRRIGATION DISTRICT DFT: 001315 $59 October 202510205480 MODESTO IRRIGATION DISTRICT DFT: 001327 $59 November 202511245538 MODESTO IRRIGATION DISTRICT DFT: 001334 $65 December 202512175574 MODESTO IRRIGATION DISTRICT DFT: 001341 $90 January 202601235605 MODESTO IRRIGATION DISTRICT DFT: 001349 $82 February 202602195675 MODESTO IRRIGATION DISTRICT DFT: 001354 $55 March 202603175712 MODESTO IRRIGATION DISTRICT DFT: 001361 $74 April 202604175744 MODESTO IRRIGATION DISTRICT DFT: 001370 $60 Electricity Total $666
G Gov & CC Chgs April JE# 205557 Cost Center Charges FY 25-26 FY 25-26 $69 April Cost Center Charges FY 25-26 $93
G Gov & CC Chgs Total $162
Services & Supplies July 398261 LEGAL AD#25-100 ASSESSMNT RPTS CHK: 082750 $30 Services & Supplies Total $30
Professional Services July 48562 STREET SWEEPING SERVICES CHK: 082719 $90 July 48580 STREET SWEEPING SERVICES CHK: 082719 $90
August 48597 STREET SWEEPING SERVICES CHK: 082781 $90
August 1035642 PROFESSIONAL SERVICES JUL 2025 CHK: 082812 $395 September 48609 STREET SWEEPING SERVICES CHK: 082963 $90 September 48648 STREET SWEEPING SERVICES CHK: 083031 $90 October 48705 STREET SWEEPING SERVICES CHK: 083142 $90 October 48682 STREET SWEEPING SERVICES CHK: 083059 $90 October 48631 STREET SWEEPING SERVICES CHK: 083059 $90 November 48721 STREET SWEEPING SERVICES CHK: 083261 $90 November 48747 STREET SWEEPING SERVICES CHK: 083261 $90 December 48781 STREET SWEEPING SERVICES CHK: 083417 $90 December 48790 STREET SWEEPING SERVICES CHK: 083468 $90 January 48814 STREET SWEEPING SERVICES CHK: 083526 $90
February 48853 STREET SWEEPING SERVICES CHK: 083595 $90 February 48864 STREET SWEEPING SERVICES CHK: 083595 $90 February 48888 STREET SWEEPING SERVICES CHK: 083723 $90 March 48912 STREET SWEEPING SERVICES CHK: 083876 $90 March 48909 STREET SWEEPING SERVICES CHK: 083813 $90 April 48953 STREET SWEEPING SERVICES CHK: 083951 $90
April 1057626 ATTORNEY CONTRACT MAR 2026 CHK: 083908 $100 April 48966 STREET SWEEPING SERVICES CHK: 083976 $90
Professional Services Total $2,303
Property Taxes January DEC 2025 ADV 53% RCPT 00279886 $68 Property Taxes Total $68
Engineering October 69417 ANNUAL MAINTENANCE REPORT CHK: 083143 $259 January 70641 ANNUAL MAINTENANCE REPORT CHK: 083540 $259 Engineering Total $518
Grand Total $3,746
GENERAL FUND
EXPENSES
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
6010 - Insurance
100-6010-0285 Individual Insurance 776 776 - 776 776 100% - 100-6010-0286 Liability Insurance 170,880 184,746 209,459 189,800 (19,659) -10% 193,843 100-6010-0287 Fire / Property Insurance 63,180 34,408 41,370 35,000 (6,370) -18% 51,713 100-6010-0288 Workers Comp Insurance - 201,944 225,535 229,700 4,165 2% 248,317 100-6010-0391 Cost Center Charges (234,836) (219,930) (250,829) (225,576) 25,253 -11% (245,556) 100-6010-0291 Workers Comp Charges - (201,944) (225,535) (229,700) (4,165) 2% (248,317) ** 0% Total Insurance: $ - $ - $ - $ - $ - -
6030 - Corporation Yard
100-6030-0100 Salaries 210,289 139,883 126,349 165,000 38,651 23% 156,000 100-6030-0102 Overtime 706 4,962 5,446 6,000 554 9% 6,817 100-6030-0106 Special Events Overtime 431 - - - - 0% -
100-6030-0109 CalPERS UAAL - 51,785 38,008 57,500 19,492 34% 42,276 100-6030-0110 CalPERS ER 68,442 26,715 22,802 27,000 4,198 16% 29,000 100-6030-0111 Social Security 12,941 24,345 10,421 29,000 18,579 64% 13,000 100-6030-0112 Deferred Compensation 3,238 4,244 4,039 4,000 (39) -1% 5,050 100-6030-0113 PERS Employee - 12,116 12,493 11,000 (1,493) -14% 15,500 100-6030-0118 Measure P Payroll - - 9,639 - (9,639) 0% 12,000 100-6030-0119 Incentives - - 4,605 - (4,605) 0% 5,700
100-6030-0120 Health 30,944 37,160 27,891 40,000 12,109 30% 35,000 100-6030-0122 Fitness Program 99 41 276 50 (226) -452% 400 100-6030-0125 Life Insurance 247 67 75 75 - 0% 103
100-6030-0130 Workers Compensation 13,616 15,552 19,042 18,335 (707) -4% 17,297 100-6030-0131 Unemployment 286 338 2,072 400 (1,672) -418% 2,500 -
100-6030-0200 Office Supplies 367 230 251 300 49 16% 275 100-6030-0201 Printing / Reproduction - - - - - 0% -
100-6030-0205 Special Dept Expenditures 3,809 6,427 9,315 6,400 (2,915) -46% 12,000 100-6030-0212 Equipment Replacement 2,133 29 4,184 500 (3,684) -737% 6,000 100-6030-0220 Small Tools 648 770 398 900 502 56% 175
100-6030-0225 Clothing 5,033 4,623 2,572 5,000 2,428 49% 3,100 100-6030-0227 Personal Safety 2,702 1,659 - 2,000 2,000 100% - 100-6030-0235 Telephone 8,503 5,279 3,057 5,200 2,143 41% 3,700 100-6030-0240 Electricity 5,443 6,414 5,266 5,100 (166) -3% 6,500 100-6030-0241 Utilities - Gas 902 998 771 1,200 429 36% 1,000 100-6030-0245 Rents & Leases - - - - - 0% -
100-6030-0250 Maintenance - Building Supplies 1,780 1,265 1,114 1,500 386 26% 1,350 100-6030-0251 Building Maintenance 2,231 1,586 2,472 1,900 (572) -30% 3,300 100-6030-0255 M.E. - Special Department 677 466 701 500 (201) -40% 650 100-6030-0257 M.E. - Office Supplies 2,385 2,976 2,097 3,200 1,103 34% 2,540 Available Budget
FY 2025-26
% of Budget
Available
2025-2026
City of Escalon - Expenses 1 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6030-0260 Vehicle Repair 2,218 10,015 4,950 8,500 3,550 42% 5,900 100-6030-0261 Fuel 21,529 16,724 15,954 17,000 1,046 6% 18,500 100-6030-0262 Oil / Lube 401 795 832 700 (132) -19% 1,100 100-6030-0263 Tires 3,239 1,741 1,328 2,100 772 37% 1,800 100-6030-0264 Professional Services 1,421 1,971 1,015 2,200 1,185 54% 1,400 100-6030-0266 Auditor / Attorney Services - 2,321 - 2,700 2,700 100% - 100-6030-0274 Contractual Services - Bldg Mtc 2,321 1,763 1,092 2,000 908 45% 1,300 100-6030-0275 Contractual Services - Pest Control 532 585 528 650 122 19% 650 100-6030-0290 Memberships / Dues - - - - - 0% -
100-6030-0293 Safety / Training Supplies 1,008 - - - - 0% - 100-6030-0295 Travel / Conferences / Training 91 214 - 500 500 100% - 100-6030-0319 Regulatory Fees 234 282 262 300 38 13% 300 100-6030-0391 Cost Center Charges (427,219) (386,341) (341,317) (438,710) (97,393) 22% (432,183) 100-6030-0590 Machinery / Equipment Current 16,374 - - 10,000 10,000 100% 20,000 ** 0.0% Total Corporation Yard: $ - $ - $ - $ - $ - 0% $ - 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 - 5,643 - 23,700 23,700 100% - 100-6040-0266 Auditor / Attorney Services - 128 552 250 (302) -121% 2,500 100-6040-0313 Community Relations - - - 1,500 1,500 100% - 100-6060-0266 Auditor / Attorney Services - - - - - 0% - 100-6040-0391 Cost Center Charges - (2,949) (552) (31,450) (30,898) 98% (2,500) ** 0.0% Total Measure P $ - $ 2,821 $ - $ - $ - $ -
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 911 1,780 2,524 1,700 (824) -48% 2,500 100-6060-0212 Equipment Replacement - - - - - 0% -
100-6060-0235 Telephone - - - - - 0% -
100-6060-0236 Computer 1,345 1,023 - 1,100 1,100 100% - 100-6060-0240 Electricity 9,415 8,916 15,089 8,700 (6,389) -73% 17,000 100-6060-0241 Utilities - Gas 484 283 6,459 300 (6,159) -2053% 8,000 100-6060-0250 Maintenance - Building Supplies 160 - - - - 0% - 100-6060-0251 Building Maintenance 1,401 907 1,765 1,000 (765) -76% 2,400 100-6060-0264 Professional Services 10,200 11,061 4,575 11,000 6,425 58% 4,900 City of Escalon - Expenses 2 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6060-0266 Auditor / Attorney Services - - - - - 0% - 100-6060-0274 Contractual Services - Bldg Mtc 13,320 13,075 9,207 12,500 3,293 26% 11,050 100-6060-0275 Contractual Services - Pest Control 532 585 528 700 172 25% 650 100-6060-0319 Regulatory Fees 811 859 886 1,000 114 11% 1,200 100-6060-0391 Cost Center Charges (38,579) (38,977) (41,032) (38,652) 2,380 -6% (47,700) ** 0.0% Total Civic Center - Police Department: $ - $ - $ - $ - $ (0) $ - 6065 - Civic Center - C Hall
100-6065-0205 Special Dept Expenditures 882 909 2,028 900 (1,128) -125% 2,500 100-6065-0212 Equipment Replacement - - - - - 0% -
100-6065-0235 Telephone 8,072 8,062 3,877 8,400 4,523 54% 4,500 100-6065-0240 Electricity 1,498 2,125 2,964 2,500 (464) -19% 3,500 100-6065-0241 Gas 3,731 3,303 3,061 3,500 439 13% 3,500 100-6065-0250 Maintenance - Building Supplies 1,045 1,934 669 2,300 1,631 71% 900 100-6065-0251 Building Maintenance 1,714 927 1,254 1,100 (154) -14% 1,800 100-6065-0264 Professional Services 1,756 - 6,384 - (6,384) 0% 7,000 100-6065-0274 Contractual Services - Bldg Mtc 12,874 11,334 11,444 12,000 556 5% 13,000 100-6065-0275 Contractual Services - Pest Control 576 585 528 700 172 25% 700 100-6065-0391 Cost Center Charges (32,148) (29,180) (32,208) (31,400) 808 -3% (37,400) ** 0.0% Total Civic Center - City Hall: $ - $ - $ - $ - $ - $ - 6100 - Legislative
100-6100-0100 Salaries 90,759 84,850 37,120 92,500 55,380 60% 45,000 100-6100-0102 Overtime - 56 294 100 (194) -194% 397
100-6100-0109 CalPERS UAAL - 22,430 11,076 23,600 12,524 53% 12,509 100-6100-0110 CalPERS ER 27,566 5,229 3,117 5,200 2,083 40% 3,844 100-6100-0111 Social Security 6,592 5,738 3,143 6,100 2,957 48% 3,869 100-6100-0112 Deferred Compensation 478 771 1,831 800 (1,031) -129% 2,052 100-6100-0113 PERS Employee - 2,174 2,651 2,100 (551) -26% 3,268 100-6100-0118 Measure P Payroll - - 2,018 - (2,018) 0% 2,391 100-6100-0119 Incentives - - 680 - (680) 0% 837
100-6100-0120 Health 20,177 16,807 8,654 17,700 9,046 51% 11,410 100-6100-0125 Life Insurance 85 12 50 50 - 0% 69
100-6100-0130 Workers Compensation 7,611 5,877 5,838 8,263 2,425 29% 5,484 100-6100-0131 Unemployment 569 523 632 700 68 10% 600
100-6100-0200 Office Supplies 656 685 525 800 275 34% 750 100-6100-0202 Printing / Reproduction 1,394 1,999 1,313 1,700 387 23% 1,750 100-6100-0204 Employee Relations 6,166 - - - - 0% -
100-6100-0205 Special Dept Expenditures 61 81 861 250 (611) -244% 400 City of Escalon - Expenses 3 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6100-0207 Election Expenditures 44 21,801 - 3,000 3,000 100% - 100-6100-0218 Recruitment Expenditures 1,651 539 384 500 116 23% 550 100-6100-0230 Legal Advertising 248 338 1,759 500 (1,259) -252% 2,400 100-6100-0235 Telephone 144 544 184 500 316 63% 250
100-6100-0264 Professional Services 1,900 604 691 6,400 5,709 89% 550 100-6100-0266 Auditor / Attorney 234,399 145,624 55,368 130,600 75,232 58% 89,000 100-6100-0267 Professional Services Leer Litigation 57,572 158,246 3,070 25,000 21,930 88% 1,500 100-6100-0290 Membership Dues 5,843 6,562 11,957 7,062 (4,895) -69% 16,000 100-6100-0295 Travel / Conferences / Meetings 452 1,778 467 4,000 3,533 88% 5,000 100-6100-0390 General Government Charges (517,648) (530,448) (163,229) (398,703) (235,474) 59% (224,880) 100-6100-0391 Cost Center Charges 53,282 47,181 9,546 61,278 51,732 84% 15,000 ** 0.0% Total Legislative: $ - $ - $ - $ - $ - $ -
6110 - Mgmt & Support
100-6110-0100 Salaries 306,381 135,414 184,742 369,000 184,258 50% 287,430 100-6110-0102 Overtime 15,865 56 342 150 (192) -128% 584 100-6110-0109 CalPERS UAAL - 43,796 42,601 49,000 6,399 13% 58,206 100-6110-0110 CalPERS ER 117,178 16,776 23,078 17,000 (6,078) -36% 35,691 100-6110-0111 Social Security 22,221 19,458 14,736 22,000 7,264 33% 22,838 100-6110-0112 Deferred Compensation 1,140 2,321 3,359 3,000 (359) -12% 5,089 100-6110-0113 PERS Employee - 9,870 17,176 9,500 (7,676) -81% 26,369 100-6110-0118 Measure P Payroll - - 11,279 - (11,279) 0% 17,169 100-6110-0119 Incentives - - 40 - (40) 0% 31
100-6110-0120 Health 42,222 53,860 45,875 62,000 16,125 26% 73,985 100-6110-0125 Life Insurance 288 2,378 609 2,700 2,091 77% 1,055 100-6110-0130 Workers Compensation 28,428 12,780 21,078 17,036 (4,041) -24% 20,818 100-6110-0131 Unemployment 539 341 2,871 400 (2,471) -618% 4,409 100-6110-0150 CalPERS Administration Fees - 110 - 120 120 100% - 100-6110-0200 Office Supplies 6,958 3,265 4,656 3,400 (1,256) -37% 5,875 100-6110-0201 Postage 4,151 4,292 5,866 4,400 (1,466) -33% 7,978 100-6110-0202 Printing / Reproduction 339 563 183 700 517 74% 249 100-6110-0203 Collection Agency 139 97 32 100 68 68% 44 100-6110-0204 Employee Relations 1,755 - - - - 0% 2,500 100-6110-0205 Special Dept Expenditures 109,659 38,277 (111,742) 39,000 150,742 387% 39,000 100-6110-0212 Equipment Replacement 60 - - - - 0% -
100-6110-0230 Legal Advertising - - 6,286 - (6,286) 0% 8,500 100-6110-0231 Website 12,064 11,017 (20,407) 8,200 28,607 349% 25,000 100-6110-0232 Payment Processing Fees - - 54,652 - (54,652) 0% 12,000 100-6110-0233 Software Fees - - 4,746 - (4,746) 0% 7,500 100-6110-0235 Telephone 1,028 1,029 617 1,100 483 44% 800 100-6110-0236 Computer 14,600 11,199 4,412 11,000 6,588 60% 6,000 City of Escalon - Expenses 4 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6110-0245 Rents & Leases 2,782 2,406 1,717 2,900 1,183 41% 2,400 100-6110-0251 COVID Related 839 - - - - 0% -
100-6110-0257 M.E - Office Subscriptions 47,525 51,446 3,826 51,300 47,474 93% 5,500 100-6110-0260 Vehicle Repairs 1,500 801 562 1,000 438 44% 775 100-6110-0261 Fuel 159 236 193 300 107 36% 275
100-6110-0262 Oil / Lube - 140 - 200 200 100% -
100-6110-0264 Professional Services 178,239 145,401 69,631 137,000 67,369 49% 75,000 100-6110-0270 Temp Employee Services - 11,625 813 3,000 2,188 73% 1,500 100-6110-0276 Contractual Services - Spcl Dept 21,234 7,851 (1,989) 7,000 8,989 128% 5,000 100-6110-0290 Membership Dues 175 150 552 200 (352) -176% 751 100-6110-0294 Compliance Training - - - 1,200 1,200 100% - 100-6110-0295 Travel / Conferences / Meetings 498 873 945 5,500 4,555 83% 1,500 100-6110-0313 Community Relations 300 1,244 3,240 1,500 (1,740) -116% 4,000 100-6110-0321 Property Taxes 254 11,879 331 12,000 11,669 97% 750 100-6110-0329 SB2557 Property Tax Charges 23,037 23,011 24,432 23,300 (1,132) -5% 18,519 100-6110-0390 General Government Charges (1,064,733) (664,628) (448,714) (924,364) (475,651) 51% (800,090) 100-6110-0391 Cost Center Charges 71,591 40,669 (37,082) 58,158 95,240 164% 10,000 100-6110-0590 Machinery & Equipment Current - - 64,457 - (64,457) 0% 5,000 ** 0.0% Total Management & Support: $ (31,583) $ - $ - $ - $ - $ - 6200 - Police
100-6200-0100 Salaries 1,259,939 858,948 770,282 1,057,000 286,718 27% 1,019,526 100-6200-0101 Police Reserves 50,642 20,902 54,256 22,000 (32,256) -147% 76,653 100-6200-0102 Overtime 60,579 101,516 124,291 132,000 7,709 6% 170,210 100-6200-0103 Special Events OT - Reserves 2,176 - - - - 0% - 100-6200-0106 Special Events OT - - - - - 0% -
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 - 321,888 288,593 371,000 82,407 22% 347,767 100-6200-0110 CalPERS ER 299,349 142,162 91,087 151,500 60,413 40% 121,443 100-6200-0111 Social Security 85,583 137,007 72,158 157,000 84,842 54% 96,184 100-6200-0112 Deferred Compensation 17,318 45,528 35,712 46,500 10,788 23% 48,547 100-6200-0113 PERS Employee (0) 79,546 96,424 81,000 (15,424) -19% 127,505 100-6200-0118 Measure P Payroll - - 154,648 - (154,648) 0% 201,583 100-6200-0119 Incentives - - 51,856 - (51,856) 0% 70,290 100-6200-0120 Health 170,674 170,897 116,006 205,100 89,094 43% 158,029 100-6200-0122 Fitness Program 370 80 276 100 (176) -176% 405 100-6200-0125 Life Insurance 1,222 392 500 500 - 0% 733 100-6200-0128 W Comp 4850 City Share 9,694 - (9,694) 0% 11,913 100-6200-0129 W Comp 4850 Pool Net (0) - 0 0% -
100-6200-0130 Workers Compensation 96,369 106,143 147,678 116,488 (31,189) -27% 126,557 100-6200-0131 Unemployment 3,453 2,792 13,985 3,400 (10,585) -311% 18,452 City of Escalon - Expenses 5 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6200-0200 Office Supplies 2,386 2,515 1,318 2,600 1,282 49% 1,544 100-6200-0201 Postage - - 98 - (98) 0% 134
100-6200-0202 Printing / Reproduction 2,370 711 1,778 900 (878) -98% 2,419 100-6200-0205 Special Dept Expenditures 13,790 11,285 12,620 10,500 (2,120) -20% 15,063 100-6200-0208 Ammunition 816 1,471 277 3,000 2,723 91% 5,000 100-6200-0212 Equipment Replacement 10,002 2,757 1,096 3,500 2,404 69% 1,491 100-6200-0213 Police DP Services 10,974 11,801 7,230 10,500 3,270 31% 8,283 100-6200-0218 Recruitment Expenditures 13 2,882 977 3,000 2,023 67% 1,191 100-6200-0225 Clothing 14,540 5,216 3,663 5,800 2,137 37% 4,982 100-6200-0226 Reserve Expenses 1,522 1,141 2,089 1,200 (889) -74% 2,654 100-6200-0227 Personal Safety 4,397 3,427 2,255 4,000 1,745 44% 3,067 100-6200-0228 Cadets 219 76 599 200 (399) -199% 814
100-6200-0235 Telephone 31,408 20,230 15,906 18,200 2,294 13% 19,345 100-6200-0236 Computer (435) - - - - 0% -
100-6200-0255 M.E. Special Dept 21,810 17,388 19,350 17,800 (1,550) -9% 26,019 100-6200-0257 M.E - Office Supplies 6,111 6,587 5,148 6,500 1,352 21% 6,487 100-6200-0258 M.E.- Radios 10,840 30,792 9,583 36,000 26,417 73% 9,691 100-6200-0260 Vehicle Repairs 8,823 6,626 34,056 6,500 (27,556) -424% 41,000 100-6200-0261 Fuel 40,646 36,653 32,505 35,000 2,495 7% 38,674 100-6200-0262 Oil / Lube 1,519 1,605 5,272 1,800 (3,472) -193% 4,200 100-6200-0263 Tires 1,280 1,342 - 1,600 1,600 100% -
100-6200-0264 Professional Services 176,023 211,772 186,561 212,000 25,439 12% 220,000 100-6200-0266 Auditor / Attorney 16,084 42,515 102,578 29,000 (73,578) -254% 100,000 100-6200-0290 Membership Dues 3,881 2,260 2,303 2,600 297 11% 3,132 100-6200-0295 Travel / Conferences / Meetings 3,236 1,075 3,287 5,000 1,713 34% 3,887 100-6200-0296 Training - POST 8,677 18,369 20,930 21,000 70 0% 26,380 100-6200-0297 Training - Reserves 855 - - 1,000 1,000 100% - 100-6200-0313 Community Relations 3,300 904 1,079 2,000 921 46% 4,000 100-6200-0390 General Government Charges 180,844 454,741 247,346 481,000 233,654 49% 380,000 100-6200-0391 Cost Center Charges 99,205 80,758 76,994 91,872 14,878 16% 121,500 100-6200-0590 Machinery & Equipment Current 7,719 - 130,649 130,000 (649) 0% 50,000 ** 57.0% Total Police: $ 2,730,530 $ 2,997,668 $ 2,954,990 $ 3,535,660 $ 580,671 $ 3,696,754 6210 - Animal Control
100-6210-0202 Printing / Reproduction - - - - - 0% -
100-6210-0205 Special Dept Expenditures 650 836 707 1,000 293 29% 710 100-6210-0221 Vet Treatment - - - - - 0% -
100-6210-0225 Clothing - - - - - 0% -
100-6210-0235 Telephone 235 - - - - 0% -
100-6210-0240 Electricity 1,864 1,381 1,187 1,300 113 9% 1,450 100-6210-0250 Maintenance - Building Supplies - - - - - 0% - City of Escalon - Expenses 6 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6210-0251 Building Maintenance 92 30 66 50 (16) -32% 89 100-6210-0255 M.E. Special Dept - - - - - 0% -
100-6210-0260 Vehicle Repairs - - - - - 0% -
100-6210-0261 Fuel - - - - - 0% -
100-6210-0262 Oil / Lube - - - - - 0% -
100-6210-0263 Tires - - - - - 0% -
100-6210-0264 Professional Services 154,989 161,393 120,866 135,200 14,334 11% 144,900 100-6210-0275 Pest Control 532 585 528 550 22 4% 646
100-6210-0295 Travel / Conferences / Meetings - - - - - 0% - 100-6210-0390 General Government Charges 38,825 26,323 11,126 30,500 19,374 64% 20,500 100-6210-0391 Cost Center Charges 21,256 23,756 25,410 25,535 125 0% 25,000 ** 3.1% Total Animal Control: $ 219,715 $ 214,304 $ 159,888 $ 194,135 $ 34,247 $ 193,295 6220 - Street Lighting
100-6220-0100 Salaries 3,452 2,490 2,668 3,000 332 11% 3,390 100-6220-0102 Overtime - - 269 - (269) 0% 361
100-6220-0109 CalPERS UAAL - 802 811 1,000 189 19% 913
100-6220-0110 CalPERS ER 911 272 275 300 25 8% 350
100-6220-0111 Social Security 209 306 205 350 145 41% 260 100-6220-0112 Deferred Comp 457B - - 34 - (34) 0% 46
100-6220-0113 PERS Employee - 119 238 120 (118) -99% 300 100-6220-0118 Measure P Payroll - - 147 - (147) 0% 183
100-6220-0119 Incentives - - 37 - (37) 0% 51
100-6220-0120 Health 736 856 620 1,000 380 38% 795
100-6220-0125 Life Insurance 4 1 10 25 15 60% 14
100-6220-0130 Workers Compensation 185 240 430 294 (137) -47% 446 100-6220-0131 Unemployment 8 8 32 25 (7) -29% 39
100-6220-0205 Special Dept Expenditures 221 103 2,500 125 (2,375) -1900% 3,400 100-6220-0212 Equipment Replacement 5,764 8,910 915 9,300 8,385 90% 5,000 100-6220-0220 Small Tools 31 - - - - 0% -
100-6220-0255 M.E. Special Dept 848 - - - - 0% -
100-6220-0271 Traffic Controls 470 - - - - 0% -
100-6220-0273 Street Lights 105,109 104,984 77,501 88,000 10,499 12% 94,578 100-6220-0275 Pest Control - - - - - 0% -
100-6220-0295 Travel / Conferences / Meetings - - - - - 0% - 100-6220-0390 General Government Charges 39,042 20,183 7,734 25,000 17,266 69% 15,000 100-6220-0391 Cost Center Charges 20,949 17,357 16,767 18,097 1,330 7% 18,000 ** 2.1% Total Street Lighting: $ 177,940 $ 156,630 $ 111,195 $ 146,636 $ 35,441 $ 143,126 City of Escalon - Expenses 7 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
6230 - Code Enforcement
100-6230-0202 Printing & Reproduction - - - - 0% -
100-6230-0205 Special Department Expenditures - - 545 5,000 4,455 89% 775 100-6230-0210 Weed Control - - - - - 0% -
100-6230-0266 Attorney - - - - - 0% -
100-6230-0276 Contractual Services - Spcl Dept - - 9,248 25,000 15,753 63% 20,000 100-6230-0390 General Government Charges 385 - 338 6,000 5,662 94% 500 100-6230-0391 Cost Center Charges 193 0.00 1,157 5,624 4,467 79% 1,500 ** 0.2% Total Code Enforcement: $ 578 $ 0 $ 11,288 $ 41,624 $ 30,336 $ 22,775 6300 - Streets
100-6300-0100 Salaries 83,154 49,995 47,809 58,000 10,191 18% 59,473 100-6300-0102 Overtime 3,535 4,536 6,718 5,500 (1,218) -22% 7,763 100-6300-0109 CalPERS UAAL - 18,860 16,187 21,000 4,813 23% 18,291 100-6300-0110 CalPERS ER 24,961 7,651 6,892 7,700 808 10% 8,557 100-6300-0111 Social Security 5,473 8,220 3,799 10,200 6,401 63% 4,726 100-6300-0112 Deferred Compensation 1,507 1,998 2,505 2,000 (505) -25% 3,203 100-6300-0113 PERS Employee - 3,404 3,945 3,500 (445) -13% 4,931 100-6300-0118 Measure P Payroll - - 2,688 - (2,688) 0% 3,275 100-6300-0119 Incentives - - 2,744 - (2,744) 0% 3,420
100-6300-0120 Health 15,752 12,637 9,712 13,500 3,788 28% 12,325 100-6300-0122 Fitness Program 46 16 16 50 34 68% 22
100-6300-0125 Life Insurance 89 23 50 50 - 0% 69
100-6300-0130 Workers Compensation 5,605 6,082 8,586 6,521 (2,065) -32% 7,535 100-6300-0131 Unemployment 159 122 759 150 (609) -406% 850 100-6300-0205 Special Dept Expenditures 11,892 7,384 7,149 8,000 852 11% 9,496 100-6300-0210 Weed Control 119 - - - - 0% -
100-6300-0212 Equipment Replacement 5,249 11,244 8,223 14,000 5,777 41% 2,603 100-6300-0215 Street Patch Materials - - - - - 0% -
100-6300-0216 Street Paint 2,653 1,694 - 3,000 3,000 100% 2,000 100-6300-0219 Street Signs 11,286 7,357 2,844 7,500 4,656 62% 3,868 100-6300-0220 Small Tools 230 229 108 500 392 78% 146
100-6300-0225 Clothing - - - - - 0% -
100-6300-0227 Personal Safety - - - - - 0% -
100-6300-0240 Electricity 1,545 1,562 1,134 1,500 366 24% 1,537 100-6300-0245 Rents & Leases - - - - - 0% -
100-6300-0253 Streets Mtc Paint - - - - - 0% -
100-6300-0255 M.E. Special Dept 2,381 1,737 53 2,200 2,147 98% 72 100-6300-0259 M.E. Sweeper 1,148 - 327 1,000 673 67% 445 100-6300-0264 Professional Services 489 393 647 500 (147) -29% 880 City of Escalon - Expenses 8 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6300-0271 Contractual Services - Traffic Co 17,838 7,861 8,956 8,200 (756) -9% 12,180 100-6300-0273 Contractual Services - Street Lights 2,762 2,891 2,533 2,500 (33) -1% 3,123 100-6300-0276 Contractual Services - Spcl Dept 25,490 26,450 9,759 63,000 53,241 85% 12,043 100-6300-0390 General Government Charges 22,121 30,927 16,312 38,000 21,688 57% 25,000 100-6300-0391 Cost Center Charges 11,811 8,017 10,397 9,387 (1,010) -11% 15,000 100-6300-0590 Machinery & Equipment Current 25,063 - - - - 0% - ** 3.5% Total Streets: $ 282,357 $ 221,291 $ 180,851 $ 287,459 $ 106,608 $ 222,833 6310 - Street Trees / Landscape
100-6310-0205 Special Dept Expenditures 2,748 10,466 1,192 7,700 6,508 85% 1,500 100-6310-0220 Small Tools - - - - - 0% -
100-6310-0240 Electricity 1,308 1,704 1,332 1,500 168 11% 1,750 100-6310-0255 M.E. Special Dept - - - - - 0% -
100-6310-0272 Contractual Services - Trees / Landscape 29,753 31,617 16,457 22,000 5,543 25% 22,000 100-6310-0276 Contractual Services - Spcl Dept - - - - - 0% - 100-6310-0390 General Government Charges 11,679 4,789 2,367 8,000 5,633 70% 4,000 100-6310-0391 Cost Center Charges 6,200 4,287 5,103 5,487 385 7% 7,500 ** 0.5% Total Streets Trees & Landscaping: $ 51,688 $ 52,862 $ 26,450 $ 44,687 $ 18,237 $ 36,750 6400 - Planning
100-6400-0100 Salaries 76,596 64,599 55,010 75,500 20,490 27% 67,039 100-6400-0102 Overtime - - - - - 0% -
100-6400-0109 CalPERS UAAL - 17,402 13,515 19,400 5,885 30% 14,769 100-6400-0110 CalPERS ER 26,808 8,085 7,845 8,500 655 8% 9,549 100-6400-0111 Social Security 5,192 7,772 4,423 8,500 4,077 48% 5,371 100-6400-0112 Deferred Compensation 925 1,659 3,002 1,800 (1,202) -67% 3,564 100-6400-0113 PERS Employee - 4,013 4,813 4,000 (813) -20% 5,820 100-6400-0118 Measure P Payroll - - 3,186 - (3,186) 0% 3,767 100-6400-0119 Incentives - - 410 - (410) 0% 528
100-6400-0120 Health 5,325 3,214 4,077 3,800 (277) -7% 4,874 100-6400-0125 Life Insurance 67 16 16 50 34 68% 22
100-6400-0130 Workers Compensation 2,515 5,455 6,896 6,424 (473) -7% 6,220 100-6400-0131 Unemployment 174 100 871 125 (746) -597% 900 100-6400-0200 Office Supplies 314 265 356 300 (56) -19% 415 100-6400-0201 Postage 1,424 1,316 1,383 1,416 33 2% 1,881 100-6400-0202 Printing / Reproduction - - - - - 0% -
100-6400-0205 Special Dept Expenditures 200 103 1,366 125 (1,241) -993% 1,671 100-6400-0229 Planning Commission 2,300 1,000 1,000 1,200 200 17% 1,360 100-6400-0230 Legal Advertising 1,996 1,643 1,031 1,500 469 31% 1,231 City of Escalon - Expenses 9 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6400-0235 Telephone 272 273 92 300 208 69% 125
100-6400-0257 M.E - Office Supplies 1,548 2,421 2,147 2,500 353 14% 2,636 100-6400-0264 Professional Services - - - - - 0% -
100-6400-0266 Auditor / Attorney Services - 26,552 19,352 21,500 2,148 10% 26,318 100-6400-0267 Professional Services - Planning 83,450 (4,696) (25,918) 26,500 52,418 198% 55,000 100-6400-0290 Membership Dues 600 - 600 - (600) 0% 816
100-6400-0295 Travel / Conferences / Meetings - - 27 500 473 95% 37 100-6400-0390 General Government Charges 31,712 33,966 18,808 37,000 18,192 49% 30,000 100-6400-0391 Cost Center Charges 11,772 12,607 20,824 10,058 (10,766) -107% 25,000 100-6400-0590 Machinery & Equipment Current - - - - - 0% - ** 2.8% Total Planning: $ 253,191 $ 187,766 $ 145,132 $ 230,997 $ 85,866 $ 268,913 6420 - Building
100-6420-0100 Salaries 61,442 51,256 43,006 61,500 18,494 30% 52,722 100-6420-0102 Overtime - - - - - 0% -
100-6420-0109 CalPERS UAAL - 14,099 10,828 15,600 4,772 31% 11,880 100-6420-0110 CalPERS ER 21,280 6,396 6,070 6,500 430 7% 7,431 100-6420-0111 Social Security 4,211 6,292 3,487 6,700 3,213 48% 4,262 100-6420-0112 Deferred Compensation 793 1,409 2,549 1,500 (1,049) -70% 3,023 100-6420-0113 PERS Employee - 3,203 3,772 3,200 (572) -18% 4,595 100-6420-0118 Measure P Payroll - - 2,729 - (2,729) 0% 3,299 100-6420-0119 Incentives - - 280 - (280) 0% 360
100-6420-0120 Health 4,642 2,779 3,076 3,200 124 4% 3,729 100-6420-0125 Life Insurance 58 14 16 50 34 68% 22
100-6420-0130 Workers Compensation 2,086 4,425 5,532 5,235 (297) -6% 4,935 100-6420-0131 Unemployment 141 77 683 100 (583) -583% 775 100-6420-0200 Office Supplies 278 322 369 400 31 8% 431 100-6420-0205 Special Dept Expenditures 40 - - 32,000 32,000 100% - 100-6420-0220 Small Tools - - - - - 0% -
100-6420-0229 Planning Commission - - - - - 0% -
100-6420-0230 Legal Advertising - 34 240 - (240) 0% 326 100-6420-0232 Software Fees - - 5,693 - (5,693) 0% 7,743 100-6420-0235 Telephone 136 136 46 150 104 69% 63
100-6420-0257 M.E - Office Supplies 1,548 2,421 2,147 2,400 253 11% 2,636 100-6420-0264 Professional Services - Special Dept - - - - - 0% - 100-6420-0268 Professional Services - Building 52,521 108,276 67,712 100,000 32,288 32% 92,088 100-6420-0290 Membership Dues 600 - 600 - (600) 0% 816
100-6420-0295 Travel & Conference - 105 - 500 500 100% - 100-6420-0390 General Government Charges 31,688 42,558 14,261 47,000 32,739 70% 24,000 100-6420-0391 Cost Center Charges 13,250 23,936 15,690 24,693 9,003 36% 19,000 City of Escalon - Expenses 10 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
** 3.6% Total Building: $ 194,713 $ 267,737 $ 188,786 $ 310,728 $ 121,942 $ 244,136 6421 - Engineering
100-6421-0100 Salaries 68,401 60,025 48,891 70,000 21,109 30% 60,623 100-6421-0102 Overtime - - - - - 0% -
100-6421-0109 CalPERS UAAL - 15,916 12,257 18,000 5,743 32% 13,598 100-6421-0110 CalPERS ER 23,551 7,139 6,738 7,000 262 4% 8,328 100-6421-0111 Social Security 4,711 7,112 3,925 7,500 3,575 48% 4,846 100-6421-0112 Deferred Compensation 925 1,634 2,957 1,700 (1,257) -74% 3,541 100-6421-0113 PERS Employee - 3,599 4,226 3,500 (726) -21% 5,200 100-6421-0118 Measure P Payroll - - 2,526 - (2,526) 0% 3,004 100-6421-0119 Incentives - - 280 - (280) 0% 364
100-6421-0120 Health 5,295 3,214 3,496 3,700 204 6% 4,293 100-6421-0125 Life Insurance 67 16 16 25 9 36% 22
100-6421-0130 Workers Compensation 2,084 4,976 6,239 5,926 (313) -5% 5,940 100-6421-0131 Unemployment 158 85 770 100 (670) -670% 775 -
100-6421-0200 Office Supplies 181 203 231 200 (31) -15% 244 100-6421-0201 Postage - - 200 - (200) 0% 272
100-6421-0202 Printing & Reproduction - - - - - 0% -
100-6421-0205 Special Dept Expenditures - - 700 - (700) 0% 952 100-6421-0230 Advertising - Legal - 34 - - - 0% -
100-6421-0235 Telephone 136 136 46 125 79 63% 63
100-6421-0257 M.E - Office Supplies 2,314 3,121 2,147 3,100 953 31% 2,636 100-6421-0264 Professional Services - Spcl Dept - - - - - 0% - 100-6421-0265 Professional Services - Engineering 116,895 108,095 62,154 106,000 43,847 41% 85,000 100-6421-0266 Professional Services - Attorney - 1,912 - - - 0% - 100-6421-0290 Membership Dues 600 - 600 - (600) 0% 816
100-6421-0295 Travel / Conferences / Training - - - - - 0% - 100-6421-0390 General Government Charges 10,438 36,100 20,108 42,000 21,892 52% 25,000 100-6421-0391 Cost Center Charges 1,975 16,259 24,665 20,287 (4,378) -22% 28,000 ** 3.9% Total Engineering: $ 237,730 $ 269,576 $ 203,172 $ 289,163 $ 85,992 $ 253,517 6600 - Parks
100-6600-0100 Salaries 25,817 13,711 16,348 16,500 152 1% 19,561 100-6600-0102 Overtime 2,701 799 2,140 1,100 (1,040) -95% 2,358 100-6600-0109 CalPERS UAAL - 5,389 4,906 6,000 1,094 18% 5,418 100-6600-0110 CalPERS ER 7,966 2,215 2,341 2,400 59 2% 2,804 100-6600-0111 Social Security 1,835 2,458 1,266 3,500 2,234 64% 1,514 100-6600-0112 Deferred Compensation 66 60 319 100 (219) -219% 428 100-6600-0113 PERS Employee - 943 1,310 1,000 (310) -31% 1,568 City of Escalon - Expenses 11 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6600-0118 Measure P Payroll - - 988 - (988) 0% 1,147 100-6600-0119 Incentives - - 933 - (933) 0% 1,164
100-6600-0120 Health 6,068 4,315 4,304 5,000 696 14% 5,357 100-6600-0122 Fitness Program 2 - - - - 0% -
100-6600-0125 Life Insurance 29 6 10 25 15 60% 14
100-6600-0130 Workers Compensation 2,053 1,633 2,542 1,841 (702) -38% 2,067 100-6600-0131 Unemployment 55 34 252 50 (202) -404% 250 100-6600-0205 Special Dept Expenditures 7,654 7,941 10,967 8,000 (2,967) -37% 13,483 100-6600-0212 Equipment Replacement 7,490 2,806 1,348 3,000 1,652 55% 1,833 100-6600-0220 Small Tools 274 242 102 300 198 66% 139
100-6600-0225 Clothing - - - - - 0% -
100-6600-0240 Electricity 26 6 (4) 25 29 116% 31
100-6600-0245 Rents & Leases 425 484 - 584 584 100% -
100-6600-0250 Building Supplies 1,163 1,259 - 1,500 1,500 100% - 100-6600-0251 Building Maintenance 1,555 - 960 - (960) 0% 653 100-6600-0255 M.E - Special Departmental 95 172 812 500 (312) -62% 1,105 100-6600-0260 Vehicle Repairs 1,614 - - 1,000 1,000 100% - 100-6600-0262 Oil / Lube - - - - - 0% -
100-6600-0264 Professional Services - Spcl Dept 72,994 61,166 57,294 57,000 (294) -1% 76,937 100-6600-0272 Contractual Services - Trees & Landsc 65 100 18,400 1,000 (17,400) -1740% 25,024 100-6600-0275 Professional Services - Pest Control 4,725 5,845 5,105 5,700 595 10% 6,188 100-6600-0276 Contractual Services - Spcl Dept - 552 2,563 800 (1,763) -220% 3,485 100-6600-0279 Contractual Services - Parks Mtc 578 2,562 280 3,000 2,720 91% 381 100-6600-0390 General Government Charges 27,195 20,639 12,708 24,500 11,792 48% 20,000 100-6600-0391 Cost Center Charges 14,668 13,126 23,849 15,121 (8,728) -58% 25,000 100-6600-0590 Machinery & Equipment Current 25,063 - - - - 0% - ** 3.3% Total Parks: $ 212,176 $ 148,465 $ 172,045 $ 159,546 $ (12,500) $ 217,909 6605 - Recreation
100-6605-0100 Salaries 30,078 41,993 35,993 50,000 14,007 28% 55,000 100-6605-0102 Overtime 293 555 363 800 437 55% 499
100-6605-0109 CalPERS UAAL - 10,695 8,106 12,000 3,894 32% 11,132 100-6605-0110 CalPERS ER 6,486 1,577 2,322 1,700 (622) -37% 3,189 100-6605-0111 Social Security 2,132 4,679 2,743 5,100 2,357 46% 3,767 100-6605-0112 Deferred Compensation 287 496 1,444 600 (844) -141% 1,983 100-6605-0113 PERS Employee - 1,031 1,969 1,100 (869) -79% 2,704 100-6605-0118 Measure P Payroll - - 2,104 - (2,104) 0% 2,890 100-6605-0119 Incentives - - 611 - (611) 0% 840
100-6605-0120 Health 8,032 7,313 5,124 8,000 2,876 36% 7,038 100-6605-0125 Life Insurance 31 7 16 25 9 36% 22
100-6605-0130 Workers Compensation 4,416 2,753 4,210 4,105 (106) -3% 3,422 100-6605-0131 Unemployment 327 533 520 650 130 20% 600
City of Escalon - Expenses 12 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6605-0200 Office Supplies 46 1,021 - 1,500 1,500 100% - 100-6605-0202 Printing & Reproduction 15 - 480 - (480) 0% 653 100-6605-0205 Special Dept Expenditures 6,303 - 514 - (514) 0% 699 100-6605-0225 Clothing - - - - - 0% -
100-6605-0230 Legal 252 176 484 200 (284) -142% 658
100-6605-0235 Telephone - - - - - 0% -
100-6605-0240 Electricity 21,201 22,274 19,645 19,500 (145) -1% 30,000 100-6605-0251 Building Maintenance - - 104 - (104) 0% 141 100-6605-0257 M.E. Office Expenses 1,450 3,259 2,342 3,500 1,158 33% 3,186 100-6605-0264 Professional Services - Spcl Dept - 3,500 - 4,000 4,000 100% - 100-6605-0275 Professional Services - Pest Control - - - - - 0% - 100-6605-0290 Comm Memberships / Dues - - - - - 0% -
100-6605-0810 Miscellaneous Classes 17,375 15,791 12,844 15,000 2,156 14% 15,000 100-6605-0815 Flag Football 23,976 31,194 41,520 32,000 (9,520) -30% 56,500 100-6605-0850 Soccer League 45,936 91,573 31,246 62,000 30,754 50% 42,000 100-6605-0853 Youth Baseball 34,126 50,243 36,745 51,000 14,255 28% 25,000 100-6605-0855 Youth Basketball 16,509 26,223 24,206 27,000 2,794 10% 33,000 100-6605-0857 Adult Softball 2,409 2,824 2,733 3,000 267 9% 3,750 100-6605-0858 Swimming Program - - - 100 100 100% -
100-6605-0868 Swimming Pool Maintenance - - - - - 0% -
100-6605-0870 Field Maintenance 11,466 8,616 6,462 9,000 2,538 28% 8,800 100-6605-0390 General Government Charges 54,870 60,759 21,772 60,000 38,228 64% 25,000 100-6605-0391 Cost Center Charges 31,185 44,398 37,396 42,289 4,893 12% 37,000 ** 5.9% Total Recreation: $ 319,199 $ 433,483 $ 304,019 $ 414,169 $ 110,149 $ 374,473 6610 - Library
100-6610-0100 Salaries 3,661 3,332 4,412 4,000 (412) -10% 5,728 100-6610-0102 Overtime 91 - 339 100 (239) -239% 419
100-6610-0109 CalPERS UAAL - 882 1,280 1,000 (280) -28% 1,444 100-6610-0110 CalPERS ER 1,135 288 421 300 (121) -40% 540 100-6610-0111 Social Security 240 325 323 350 27 8% 417 100-6610-0112 Deferred Compensation - 37 285 50 (235) -471% 382 100-6610-0113 PERS Employee - 157 326 200 (126) -63% 422 100-6610-0118 Measure P Payroll - - 228 - (228) 0% 291
100-6610-0119 Incentives - - 153 - (153) 0% 192
100-6610-0120 Health 495 462 450 550 100 18% 572
100-6610-0125 Life Insurance 4 1 5 25 20 80% 7
100-6610-0130 Workers Compensation 246 228 675 319 (356) -112% 725 100-6610-0131 Unemployment 7 7 61 30 (31) -104% 70
100-6610-0205 Special Dept Expenditures - 162 457 200 (257) -128% 527 City of Escalon - Expenses 13 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6610-0225 Clothing - - - - - 0% -
100-6610-0235 Telephone 2,057 423 297 500 203 41% 364
100-6610-0236 Computer 588 588 539 650 111 17% 666
100-6610-0240 Electricity 7,111 9,462 9,407 9,800 393 4% 12,810 100-6610-0241 Gas 3,510 3,427 3,317 3,800 483 13% 4,438 100-6610-0250 Building Maintenance Supplies 907 207 129 300 171 57% 66 100-6610-0251 Building Maintenance 1,748 890 1,016 1,100 84 8% 1,097 100-6610-0501 Facility Maintenance & Repairs - - 12,967 22,000 9,033 41% 17,636 100-6610-0264 Professional Services - Spcl Dept 1,826 1,311 1,432 1,500 68 5% 1,948 100-6610-0274 Professional Services - Bldg Mtc 12,699 12,314 12,672 11,500 (1,172) -10% 15,852 100-6610-0275 Professional Services - Pest Control 576 585 528 700 172 25% 646 100-6610-0287 Insurance - Fire / Property 5,289 6,554 - 6,700 6,700 100% - 100-6610-0390 General Government Charges 12,025 8,619 2,555 11,000 8,445 77% 4,400 100-6610-0391 Cost Center Charges 6,405 7,198 3,904 4,728 824 17% 6,000 ** 1.1% Total Library: $ 60,621 $ 57,461 $ 58,179 $ 81,402 $ 23,223 $ 77,659 6620 - Community Center
100-6620-0100 Salaries 7,810 5,606 4,955 6,500 1,545 24% 6,805 100-6620-0102 Overtime 517 185 473 250 (223) -89% 650
100-6620-0109 CalPERS UAAL - 1,948 1,538 2,200 662 30% 2,112 100-6620-0110 CalPERS ER 2,261 676 675 700 25 4% 927
100-6620-0111 Social Security 539 756 380 1,000 620 62% 521 100-6620-0112 Deferred Compensation 48 75 221 100 (121) -121% 304 100-6620-0113 PERS Employee - 339 435 400 (35) -9% 597
100-6620-0118 Measure P Payroll - - 248 - (248) 0% 340
100-6620-0119 Incentives - - 283 - (283) 0% 388
100-6620-0120 Health 2,257 2,013 1,348 2,400 1,052 44% 1,851 100-6620-0122 Fitness Program 0 - - - - 0% -
100-6620-0125 Life Insurance 9 2 5 25 20 80% 7
100-6620-0130 Workers Compensation 1,063 540 795 695 (100) -14% 856 100-6620-0131 Unemployment 41 14 67 25 (42) -169% 75
100-6620-0202 Printing & Reproduction - - - - - 0% -
100-6620-0205 Special Dept Expenditures 771 1,105 1,704 1,300 (404) -31% 2,317 100-6620-0211 Center Security - - - - - 0% -
100-6620-0212 Equipment Replacement 52,286 (21,403) 722 - (722) 0% 982 100-6620-0225 Clothing - - - - - 0% -
100-6620-0235 Telephone 1,598 746 304 800 496 62% 414
100-6620-0240 Electricity 3,562 4,509 7,433 4,800 (2,633) -55% 10,109 100-6620-0241 Gas 4,112 4,825 4,849 4,800 (49) -1% 6,595 100-6620-0245 Rents & Leases 338 957 1,317 1,000 (317) -32% 1,791 100-6620-0250 Building Maintenance Supplies 1,835 1,751 1,130 2,100 970 46% 1,537 City of Escalon - Expenses 14 of 15
City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,186,378 $5,263,451 $ (77,073) 82%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 82% 83% GENERAL FUND EXPENDITURES * Unaudited * Unaudited 05/08/26 $6,341,507 $ 6,735,206 Updated: 5/8/2026 Actual* Actual* Actual Adopted 2026-27 Code Expenditure FY 2023-24 FY 2024-2025 YTD 2025-2026
Budget
FY 2025-26
Estimated
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6620-0251 Building Maintenance 1,054 58 461 100 (361) -361% 627 100-6620-0255 M.E - Special Departmental - 340 - 400 400 100% - 100-6620-0264 Professional Services - Spcl Dept 5,649 3,000 4,471 3,100 (1,371) -44% 6,080 100-6620-0274 Professional Services - Bldg Mtc 9,749 9,174 14,157 13,500 (657) -5% 19,254 100-6620-0275 Contractual Services - Pest Control 532 585 528 700 172 25% 718 100-6620-0390 General Government Charges 12,986 5,748 4,391 7,800 3,409 44% 8,000 100-6620-0391 Cost Center Charges 6,720 3,375 7,363 4,803 (2,560) -53% 9,500 ** 1.2% Total Community Center: $ 115,737 $ 26,927 $ 60,252 $ 59,498 $ (754) $ 83,357 9999 - Transfers Out
100-9999-0990 Transfers Out - Net 2,094,896 288,513 220,131 155,802 (64,329) -41% 102,406 100-2100-0000 Calpers Paydown 350,000 350,000 - 350,000 100-2100-0001 Deferred Maintenance & Equipment - 150,000 100-2100-0002 Economic Development Programs 40,000 40,000 - 150,000 100-2100-0003 Park Maintenance - 100,000
100-2100-0004 Civic Center Maintenance 50,000
** 11.8% Total Transfers Out of General Fund: $ 2,094,896 $ 288,513 $ 610,131 $ 545,802 $ (64,329) $ 902,406 Total General Fund Expenditures: 6,919,488 5,325,504 5,186,378 6,341,507 1,155,129 6,737,903 Net Cost Center / Gen Govt Dist to General Fund: 33% 56% 82% 18% ** 100% (0) Maintenance $ 225,000
City of Escalon - Expenses 15 of 15
ITEM NO. 11B
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Robert Hardgraves, Chief of Police
Date: May 11, 2026
Subject: Police Department Activity for April 2026
Escalon Police Department Activity
April 2026
Total Incidents 771
Calls for Service 341
Officer Initiated Incidents 430
Traffic Stops 142
Other OIA Incidents 288
Bus/Building checks 152
Veh/Ped Check 24
Total Officer Cases/Reports 66
Total Arrests 33
Misdemeanor Arrests 25
Felony Arrests 8
Driving Under the Influence 2
Total Citations 60
Accident 9
No Injury 5
Minor Injury 3
Major Injury 1
Fatal
DUI 1
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 #
10.12.030 72 Hour Parking 1
11357(d) H&S Possession of marijuana on school grounds 1 11364(A) HS Possess unlawful paraphernalia (M) 3
11377(A) HS Possess controlled substance (M) 1
12500 (B) VC DRIVING OUT OF CLASS 1
12500(A) VC Drive W/O License 10
14600(A) VC Change of address, notify DMV with in 10 days 1 14601.1(a) VC Drive W/License Suspended 1
14601.2(A) VC Drive W/License Susp for DUI 1
16028(A) VC NO PROOF OF INSURANCE 12
21461(a) VC FAILURE TO OBEY TRAFFIC CONTROL SIGN 1
22108 VC NO TURN SIGNAL WHEN TURNING LEFT OR RIGHT 1
22349(B) VC EXCEEDING 55 MPH SPEED LIMIT ON A TWO-LANE UN 1 22450(A) VC STOP SIGN AT INTERSECTION 4
22502 VC VEHICLE PARKED WRONG WAY 1
23222(A) VC Poss Open Container 1
23222(b)(1) VC Poss Marijuana W/Driving 1
23247(E) VC OPERATING VEH WITHOUT IGNITION DEVICE 1
24250 VC DRIVING WITHOUT HEADLIGHTS IN DARKNESS 1
24252(A) VC REQUIRED LIGHTING DEVICES 6
24252(A)(1) VC All lighting equipment maintained in good work 2 24400 (a) VC HEADLAMPS REQUIRED 1
24601 VC LICENSE PLATE LIGHT OUT 2
4000(a)(1) VC EXPIRED REGISTRATION 33
4159 VC CHANGE OF ADDRESS WITHIN 10 DAYS 1
4462.5 VC Display on vehicle/present to officer unlawful 1 5201(a) VC CLEARLY VISABLE PLATE 2
647(F) PC Disorderly conduct:alcohol (M) 1
978.5 PC Bench warrant/failure to appear on misdemeanor 1
April Crime Activity 2025 vs 2026
There was an increase in mental health holds and thefts compared to April of 2025. One of the thefts, an identity theft arrest on 4/30/26, was the result of suspect from Stockton using a fictitious driver’s license which contained the personal identifying information of a victim from Los Angeles, so although the crime was discovered in Escalon and we arrested the suspect, it did not necessarily occur here.
In April, we received the new rifles that were purchased for the department. This completes the rifle and armor upgrade approved by council in November 2025. Twelve sets of rifle rated armor plates, carriers, individual first aid kits (IFAKs), and magazine pouches cost $8,382.40 and were received and issued in December of 2025. The rifles we were originally going to purchase were discontinued, so were not available. We ended up purchasing Smith & Wesson M&P10’s, which were slightly more expensive.
Five rifles, Trijicon optics, and extra magazines cost $10,737.36. Finally, 3,000 rounds of .308 Winchester ammunition cost $3,600.67.
On 4/16/2026, I attended the senior luncheon, where I gave a presentation about fraud and answered questions.
Reported Crime 2025 to 2026 2025 2026 Change
Notable Crimes Reported 7 11 4
Murder 0 0 0
Rape 0 0 0
Robbery 0 0 0
Arson 0 0 0
Aggravated Assault 1 0 -1
Simple Assault 0 1 1
Burglaries 0 0 0
Vehicle 0 0 0
Residential 0 0 0
Commercial 0 0 0
Theft (Grand & Petty) 3 6 3
Shoplifting 1 1 0
Identity Theft 0 2 2
Other 2 3 1
Stolen Vehicles 0 0 0
Vehicle Theft Attempts 0 0 0
Recovered stolen vehicles 0 0 0
Crimes against Children 2 0 -2
Domestic Violence 1 1 0
Mental Health 0 2 2
Elder Abuse 0 1 1
Officer Palomino led the department in arrests with 9.
Officer Westphal led the department in citations with 18.
Major incidents and cases of interest for April 2026
Case #26-221 – Major Injury Accident – On 4/2/2026, Officer’s responded to Dollar General for a report of a vehicle vs pedestrian collision. A 46 year old woman was walking southbound along the east sidewalk of McHenry Avenue and was struck by a vehicle exiting the parking lot onto McHenry Avenue. After the woman was struck, the vehicle ran over her foot. Escalon Ambulance transported her to the hospital with non-life threatening injuries.
Case #26-225 – Threats / Weapon Charges – 4/4/2026 at 7:38 pm, Officers responded to a report of a disturbance at the Fox & Mane Salon, where a subject made threats towards the business. The reporting party stated that a male subject had become verbally aggressive toward staff and may have been accessing firearms in his vehicle nearby. Officers quickly located the subject nearby, walking away from his vehicle, and conducted an investigation. The individual admitted to being in possession of multiple firearms in the vehicle, which were secured by Officers without further incident. The suspect, a 58 year old male, from Modesto, was booked into the San Joaquin County Jail on weapons charges, criminal threats, and disorderly conduct.
Case #26-246 – Weapons Charges - On 4/15/2026, around 11:30 am, Officer Palomino and Officer Meza were on patrol near the Plaza Shopping Center when they stopped a vehicle for a traffic violation. During the contact, Officer Meza discovered a loaded handgun in the door panel of the vehicle, within reach of the driver. The driver, a 22-year-old man from Stockton, was taken into custody without incident and booked into San Joaquin County Jail on weapons and traffic related charges Case #26-275 – DUI Collision – On 4/25/2026 at 11:02 pm, Officer Responded to Hwy 120 and Third Street for a report of a vehicle collision. A 31 year old man, from Livermore, CA, was driving westbound on Hwy 120 and failed to navigate the curve between Third St and Fourth St. He collided into a telephone pole and then a tree stump, which prevented him from colliding with a building. The impact knocked the telephone pole into the roadway, which was struck by a motorist traveling in the opposite direction. Both the suspect and the second driver suffered minor injuries. An uninvolved witness estimated the suspects speed to be between 80 and 100 miles per hour. The suspect was booked into the San Joaquin County Jail where he was booked for suspicion of DUI and resisting arrest.
Automated License Plate Reader (ALPR) Statistics
Month / Year: April 2026
Total Plate Reads: 1,020,853
Unique Plate Reads: 623,926
Total Plate Hits: 103
Stolen Vehicle: 2
Stolen License Plate: 99
Felony Vehicle: 2
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) ● 4/4/2026 – Case #26-224 – Theft/Elder Abuse – The 85 year old victim’s ATM card was used without her permission at the Chicken Ranch Casino. The suspect was identified as her 90 year old roommate. The case was referred to the San Joaquin DA’s office for charges. ● 4/7/2026 – Case #26-232 – Theft – 1900 Block of Jackson Ave – A Gilton Garbage can was taken from the business.
● 4/6/2026 – Case #26-235 – Theft from Vehicle – 1600 Block of David Dr – Unknown suspect(s) entered the victims unlocked vehicle and stole a bottle of prescription medication from the center console.
● 4/10/2026 – Case #26-239 – Shoplifting – O’Reilly Auto Parts, 1950 McHenry Ave – Officers responded to a silent alarm call at the business during normal business hours. Upon arrival, they made contact with the suspect, a 32 year old male from Escalon. Upon speaking with the store staff, they discovered that the suspect had stolen a can of lubricant and a pair of gloves from the store with a combined value of $45. He was subsequently arrested for theft and booked into the San Joaquin County Jail.
● 4/15/2026 – Case #26-245 – Theft – 1700 Block of Jackson Ave – A Gilton Garbage can was taken from the business.
● 4/30/2026 – Case #26-285 – Identity Theft – Escalon Ave/ Cougar Lane – Officer Escalante stopped a vehicle for a traffic violation. The driver, a 44 year old male from Stockton, presented Officer Escalante with a driver’s license which was later determined to be fictitious. Upon checking the driver license status, the license number came back to a woman out of Los Angeles. The suspect was booked into the San Joaquin County Jail for traffic and identity theft related charges.
Legend
● Thefts ● Burglaries ● Stolen Vehicles
● Identity theft & Theft by fraud or scam ● Robbery
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 - April 2026
INTENTIONALLY LEFT BLANK Page 138 of 267
ITEM NO. 11C
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Robert Hardgraves, Chief of Police
Date: May 12, 2026
Subject: Animal Shelter Report - Oakdale Animal Shelter animals picked up from Escalon’s jurisdiction
Recommendation:
N/A
Background and Discussion:
April 2026
Animal Intake Cat Dog Other Total
Confiscated Field 0 0 0 0
DOA
Field 1 0 0 1
OTC 0 0 0 0
TOTAL 1 0 0 1
Euthanasia
Required
Total
0 0 0 0
Owner
Surrender
Field 0 0 0 0
OTC 0 0 0 0
TOTAL 0 0 0 0
Quarantine OTC 0 0 0 0
Stray
Field 0 4 0 4
OTC 0 4 0 4
TOTAL 0 8 0 8
TOTAL 1 8 0 9
Fiscal Impact:
N/A
Attachments
N/A
Animal Outcomes Cat Dog Other TOTAL
Adoption /
Transfer
Adopt Event 0 0 0 0
Adopt Special 0 0 0 0
Facebook 0 0 0 0
Other Jurisdiction 0 0 0 0
Rescue Group 0 0 0 0
Walkin 0 0 0 0
TOTAL 0 0 0 0
Died
In Foster 0 0 0 0
In Kennel 0 0 0 0
TOTAL 0 0 0 0
Disposal DOA 1 0 0 1
Euthanized
Aggressive 0 0 0 0
Beh Management 0 0 0 0
Beh Severe 0 0 0 0
Cond Minor 0 0 0 0
Cond Severe 0 0 0 0
Feral 0 0 0 0
Ill Minor 0 0 0 0
Ill Severe 0 1 0 1
Inj Severe 0 0 0 0
Space 0 0 0 0
Time/Space 0 0 0 0
Undrage/Weight 0 0 0 0
TOTAL 0 1 0 1
Foster
Time/Space 0 0 0 0
Undrage/Weight 0 0 0 0
Total 0 0 0 0
Missing Escaped 0 0 0 0
RTO
Microchip 0 1 0 1
Walkin 0 3 0 3
TOTAL 0 4 0 4
TOTAL 1 5 0 6
INTENTIONALLY LEFT BLANK Page 140 of 267
ITEM NO. 11D
CITY COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Ivette Arevalo, Recreation Department
Date: May 11, 2026
Subject: Recreation Sport Program Update- April/May 2026 Below is a summary of the April/May 2026 Recreation Department activities.
Soccer
Soccer registration opened April 1, 2026, and will close on May 17, 2026. The registration period was shortened by two weeks compared to previous years to allow time for player evaluations and the draft process before the end of the school year, helping families and coaches better plan for summer.
Originally, player evaluations for divisions U8 and above were tentatively scheduled for May 19 and 20. However, after further consideration, it was determined those dates conflicted too heavily with end-of-year school activities. Evaluations have since been rescheduled to June 10 and June 11.
As of this report, 779 players are registered.
Adult Softball
Registration for the 2026 Adult Softball program opened on March 1, 2026, and closed on April 1, 2026. All 12 available team slots have been filled. This year, the registration process transitioned from paper registration to a fully digital system through TeamSideline.
The season is expected to include 8 regular season games. At the end of the regular season, the top four teams will advance to a single-elimination playoff to compete for the championship.
Due to Escalon Little League tournaments and fencing concerns at the field, the season start date has been pushed back to July 2, 2026. The season is now anticipated to run from early July through mid-September.
Baseball/Softball
The 2026 Baseball and Softball season is currently underway, with Opening Day having taken place on March 7, 2026. Escalon Little League is managing all 10U and older divisions, while the Escalon Recreation Department continues to manage T-Ball and 8U divisions. Both organizations are working collaboratively on registration, field use, and scheduling.
The final regular season games for T-Ball and 8U are scheduled for May 16, 2026. Escalon Little League divisions will conclude later, with end-of-season tournaments planned for June.
INTENTIONALLY LEFT BLANK Page 142 of 267
ITEM NO. 11E
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Ivette Arevalo, Recreation Department
Date: May 11, 2026
Subject: Community Center Update – April 2026
Community Center Overview:
The Escalon Community Center serves as a central hub for recreation programs, meetings, private rentals, and community services for Escalon residents. The facility includes the main hall, meeting room, kitchen, and senior room, which support a variety of recreation programs and community activities. The Recreation Division hosts several recurring instructional classes at the facility each week.
The following programs currently utilize the Community Center main hall on a recurring weekly basis:
- Karate- Mondays & Wednesdays
- Dance- Tuesdays
- Yoga- Thursdays
- Senior Lunch Program- Tuesdays &
Thursdays
- Chair Yoga (Seniors)- 1st, 2nd, &
4th Wednesdays, 3rd Tuesday each
month, Fridays
- Senior Fun Bunch- 3
rd Wednesday of
the month
Community Partnerships & Public Use:
In addition to recreation programming, the Community Center is regularly used by local organizations and agencies that provide services and programs benefiting Escalon residents. Under Municipal Code 5.52.030, certain governmental uses, public meetings, and City co-sponsored community events such as Park Fete, the Veterans Day BBQ, and the Community Thanksgiving Meal are exempt from standard facility use fees.
The Escalon Community Center was advertised in the May/June edition of the City’s monthly utility newsletter. A copy of the listing is attached for reference.
Below is a summary of Community Center uses that occurred during March 2026:
• Escalon Little League Board Meetings
Meeting Room
Wednesdays, 6:00 to 7:30 PM
Weekly through the end of the 2026 baseball
season
VITA Tax Services Free Tax Preparation
Senior Room
Fridays and Saturdays, 9:00 AM to 3:00 PM
Weekly through the end of the 2026 tax season
Services provided for low-income residents and
coordinated by Karen Corey
Private Rentals & Events:
Below is a summary of Community Center private rental and events that occurred during March 2026. This includes events run by local nonprofits who applied and were approved for the nonprofit rental rate:
• Escalon Wrestling Club- $650
Fundraiser- Main Hall & Senior Room
Prior day Set up: Fri April 3, 2026
Date: Sat April 4, 2026- All Day
• Eckert- $675
Training- Main Hall
Event Date: Wed Apr 22, 2026- 8 AM to 4:30 PM
Cost Recovery:
The City has a goal of achieving $5,000 in
cost recovery per month.
Below is the March 2026 cost recovery
overview:
Event Amount Recovered Type
Private Events- Fundraisers (x1) $675.00 Non-Profit
Private Events (x1) $650.00 Private Event
Karate $383.75 Class
Dance $0.00 Class * No new sessions
Yoga $0.00 Class * Current Session ends June 4
Zumbini $90.00 Class
March 2026 -Cost Recovery $1,798.75
Cost Recovery Goal ($5,000.00)
Net: $3,201.25
Attachments:
1. May/June Utility Newsletter Community
Center Listing
Attachment 1
May/June Utility Newsletter Community Center Listing
INTENTIONALLY LEFT BLANK Page 146 of 267
ITEM NO. 11F
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Trevin W. Barber, Development and Community Service Manager Date: May 12, 2026
Subject: Development Services Department Monthly Report for April 2026 Below is a summary of the Development Services Department activities for the month of March 2026.
Planning Commission
The regularly scheduled Planning Commission Meeting of April 14, 2026, was cancelled due to a lack of agenda items.
Economic Development
The regular Economic Development Committee meeting was held April 26th where businesses presented the second round of new business grants. The committee made recommendations for four businesses to receive grants. The City Council is scheduled to review the grants at their May 18th meeting. The Committee is scheduled to hear from Hip Camp, North Valley Biz Connect, and about the SJMSCP Development Fees in the future.
9 Revolving Loan Fund Referrals
0 Businesses Added to Shop San Joaquin
0 Businesses Added to North Valley Biz Connect
15 New/Expanding Business Grant Applications
$38,800 New/Expanding Business Grant Awards
$55,175 New/Expanding Business Investment To Date
0 New Development Tax Rebate Incentive Applications
$0 New Development Induced Tax Revenue
Building Department
33 Building Permit Inspections
4 Business Walkthroughs/Inspections
Business License
15 New Business Licenses Issued
1 Avg # Days for Issue (Goal < 3 days)
2 New Home Occupation Licenses Issued
1 Avg # Days for Issue (Goal < 3 days)
100% of permits met issuance goal
26 Renewals
Code Enforcement
4 Code Enforcement Complaints Received
0 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
1 Development Meeting with Property Owners / Consultants / or Developers 8 meetings with Business Owners
5 meetings/proposals with a prospective business
Internal Meetings on Development Projects (Murphy Ranch, Solano Ridge, Weldway, Bold Communities)
San Joaquin Valley Stormwater Quality Partnership monthly meeting Habitat Technical Advisory Committee meeting
Internal meetings on Housing Element
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 Approved at PC 3/10/26
2043 Jackson Avenue Show Off
Motorsports
CUP Amendment,
Façade Update, Signs
Approved at PC
3/10/26
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 2304 Jackson Ave Service Station
Site and Architecture
Application
(Amendment) and CUP
Pre-Application
BUILDING REVIEW
Address Project Name Application Type Status
1155 Escalon Avenue Heritage Church Addition In Plan Review 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
1524 & 1530
Catherine Way 3 Lot Subdivision Under Construction
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 2026 Pavement Restoration Project Under Design Early
La Mesa Sewer Lift Station
Reconstruction
First Street Improvement Project
SSJID Surface Water Connection
WWTP Upgrade, Industrial Phase 1
Phase III McHenry Sewerline
Special Projects/Efforts
Streamlined EV Charging and Window permits with Symbium Economic Development Strategic Plan
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
Annual Update of LLMD’s Engineer’s Report
6 th Cycle Housing Element Update
Updating Draft Based on HCD Comments
Housing Element Draft and Ordinance Updates
State Housing and Community Development Review
Preparing for Planning Commission Meeting Public Hearing Housing Element Biweekly Meetings with 4Leaf (consultant)
ITEM NO. 11G
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Juston Collins, Public Works Superintendent/Manager Date: May 12, 2026
Subject: Public Works Update for April 2026
Below is a summary of the Public Works Department for April 2026 Streets
Responded to and marked several USAs (Underground Service Alerts) Continued follow-up and response to code enforcement issues Patched asphalt from water leaks
Cleaned and restocked with dog stations bags
Cleanup and haul off at Campbell Leaf Lot
Filled 7 potholes throughout the City
Removed and reinstalled decorative light banners on Main Street Repaired a large sinkhole/pothole on Jerry Avenue
Completed gateway landscape clean up
Poured a trash can pad/slab next to Mountain Mikes
Parks:
Daily Park rounds
Hung reserved signs
Disinfected all play structures
Gopher control
Tree well clean up
Painted and prepped for Baseball
Added 6 new sprinklers to Main Street Park
Put new trash cans together to be able to install on Cougar Lane Helped with the installation of new sod at Main Street Park Shadow Wood Park backstop repair from kids playing on it during the storm Storm:
Performed weekly storm station rounds and maintenance Conducted street sweeping throughout the City
Completed Jill lift station pump and site repairs
Prepared for the 2026 industrial season, drying out ponds for off-haul operations Cleaned out D-I’s and ran storm lines in preparation for rain storm Spray for weeds around City lots, alleys and park areas Conducted rain and storm control operations during the storm Maintained the sandbag station and prepared additional sandbags during the storm Completed storm and park clean up after storm event
Municipal Sewer:
Performed weekly sewer lift station rounds
Ran sewer hot spots throughout the system
Unplug La Mesa sewer station
Cleaned and ran all sewer lines within the WWTP
City Facilities:
Conducted weekly tailgate safety meetings with staff to ensure safe and efficient practices Disinfected the Corp Yard facilities
Disinfected the WWTP office and shop
Disinfected all on-road and off road equipment
Repair outdoor lighting at City Hall and PD
Added new bark to Community Center landscape areas
Completed service on Community Center kitchen and ice machine equipment Added bark to City Hall and Police Department landscape areas Installed a flagpole light at the library
Repaired the slide gate at the WWTP
Performed storm control and flooding maintenance at the Library Repaired rental house water well
Addressed and repaired rental house power outage issue
ITEM NO. 11H
COUNCIL AGENDA ITEM
FOR APRIL 20, 2026
Prepared By: Michele Bates, Deputy City Clerk
Date: April 14, 2026
Subject: Building Permits Issued for April 2026
Attached is the April 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 20260043 04/29/26 VARIOUS STREETS N/A N/A COMMERCIAL ENCROACHMENT $1.00 $246.00 PAVEMENT COATINGS CO. 20260044 04/17/26 1111 FIRST STREET NSA PROPERTY HOLDINGS, LLC 225-140-56 COMMERCIAL ENCROACHMENT $1.00 $246.00 PG&E 20260045 04/07/26 1730 MAIN STREET MEGAN SILVA 227-151-15 COMMERCIAL REMODEL $182,000.00 $3,830.91 MEGAN SILVA 20260048 04/02/26 2260 JORDANOLO STREET MAE LOUISE RUSCONI 227-420-20 RESIDENTIAL HVAC $14,255.00 $164.75 LOVES HEATING & AIR 20260058 04/06/26 1415 ST CLAIR STREET AGUSTIN PANTOJA 227-064-02 RESIDENTIAL RE-ROOF $14,000.00 $342.20 ABOVE BOARD CONSTRUCTION 20260059 04/06/26 520 TOKAY AVENUE LYNDA BRIBLIN 225-190-02 RESIDENTIAL RE-ROOF $16,900.00 $341.00 CALPRO ROOFING INC. 20260060 04/06/26 1646 JERRY AVENUE PAUL LEWIS 227-440-15 RESIDENTIAL SERVICE PANEL $2,400.00 $164.00 CANTELLO ELECTRIC INC. 20260062 04/13/26 2083 SWANSON DRIVE JAMES & ANGELICA BOLES 247-280-05 RESIDENTIAL WINDOWS/SLIDING DOOR $17,000.00 $255.21 BICKFORD CONSTRUCTION 20260063 04/22/26 848 FIRST STREET JEFFERSON 225-060-43 COMMERCIAL ENCROACHMENT $3,200.00 $328.00 TRIPLE J CONSTRUCTION 20260064 04/28/26 2319 SPRING DRIVE RICHARD RODRIGUEZ 227-490-49 RESIDENTIAL SOLAR $23,000.00 $543.05 SUNRUN 20260065 04/28/26 2325 AUTUMN LANE PHILIP JOHN MARTY 227-490-24 RESIDENTIAL SOLAR $21,000.00 $543.65 SUNRUN 20260066 04/28/26 1748 CHIANTI COURT KIP JANSEN 225-180-41 RESIDENTIAL SOLAR $23,000.00 $625.65 SUNRUN 20260067 04/28/26 1384 BRIARWOOD AVENUE PATRICIA SESAK 225-280-33 RESIDENTIAL SOLAR $17,000.00 $543.50 SUNRUN 20260068 04/15/28 1521 MITCHELL AVENUE JANELLE DE RUOSI 227-220-34 RESIDENTIAL WATER HEATER $2,500.00 $103.00 MARCONETT CONSTRUCTION 20260070 04/14/26 1380 EDGEWOOD AVENUE MICHAEL CLARK 225-280-21 RESIDENTIAL SOLAR $20,000.00 $575.45 EMPOWER SOLAR 20260072 04/13/26 1646 JERRY AVENUE PAUL LEWIS 227-440-15 RESIDENTIAL RE-ROOF $18,600.00 $341.00 SUAREZ CONSTRUCTION 20260073 04/20/26 1718 CHIANTI COURT NEIL CRABTREE 225-180-36 RESIDENTIAL SOLAR $51,000.00 $109.05 POWER UP SOLUTIONS LLC 20260074 04/20/26 1701 EMPEROR COURT NEIL CRABTREE 225-270-09 RESIDENTIAL SOLAR REVISION $53,000.00 $113.70 POWER UP SOLUTIONS LLC 20260075 04/21/26 1531 FIRST STREET HOGAN MANUFACTURING 227-151-23 COMMERCIAL SIGN $8,370.00 $373.49 CITY SIGNS 20260077 04/20/26 1518 CATHERINE WAY MCROY-WILBUR COMMUNITIES 247-270-56 RESIDENTIAL PLUMBING $4,000.00 $310.00 MCROY-WILBUR COMMUNITIES 20260078 04/20/26 1522 CATHERINE WAY MCROY-WILBUR COMMUNITIES 247-270-57 RESIDENTIAL PLUMBING $4,000.00 $310.00 MCROY-WILBUR COMMUNITIES 20260079 04/20/26 1528 CATHERINE WAY MCROY-WILBUR COMMUNITIES 247-270-58 RESIDENTIAL PLUMBING $4,000.00 $310.00 MCROY-WILBUR COMMUNITIES 20260081 04/21/26 1407 ST CLAIR STREET SALVADOR BAUTISTA 227-064-01 RESIDENTIAL HVAC $10,400.00 $164.00 H2 HEATING & AIR INC. 20260082 04/23/26 2450 JESSICA CIRCLE SPENCER ALCANTOR 227-630-22 RESIDENTIAL WATER HEATER $2,000.00 $103.60 RITE ROOTER PLUMBING 20260083 04/23/26 1620 MICHELLE WAY KRISTA ADAMETZ 227-500-26 RESIDENTIAL WATER HEATER $2,500.00 $104.20 CALIFORNIA DELTA MECHANICAL 20260092 04/29/26 1406 OKLAHOMA AVENUE KIMBERLY MILLER 225-090-28 RESIDENTIAL PANEL CHANGEOUT $4,800.00 $164.00 FRAYER ELECTRIC, INC.
Continued Next Page Totals: $518,927.00 $11,255.41
Allocation Issued Apr Issued To Date
0 New Resident. 3 New Resident. 1 17 0 0
0 New Comm. 7 New Comm. 4
*Miscellaneous 26 *Miscellaneous 167 *Miscellaneous 269 26 Total to Date 177 Total to Date 274
$325,355.00 Residential $3,563,090.92 Residential $5,720,465.21 $193,572.00 Commercial $6,711,560.00 Commercial $6,158,790.92 $518,927.00 Total $10,274,650.92 Total $11,879,256.13
$11,131.40
$28.21
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$34.00
$0.00
$0.00
Engineering Fees $0.00
$61.80
TOTAL $11,255.41 $564,236.85
** Development Impact Fees *Miscellaneous includes residential and commercial re-model, additions, pools, etc. $0.00
$521,842.41
$69,824.54
Special Inspection $625.00 $2,997.29
Copy/Print Fee $1,341.51 $443.95
$747.00
Green Building $506.00 $581.00
$0.00
$46,424.37
Housing In Lieu $0.00
Demo $1,439.00
Storm $0.00 $0.00
CFF $21,128.22 $14,058.25
Fire Facility $6,445.44 $10,006.08
RTIF $73,915.32 $82,282.50
Water Meter $0.00 $0.00
$16,574.00 $0.00
Fire Dept. Hand. $644.53 $1,000.60
Park in Lieu $0.00
Sewer** $7,650.00 $12,235.82
Water** $13,276.76 $27,511.86
Admin Fee** $5,653.79 $4,231.99
City Hall** $14,188.98 $12,196.13
Transportation** $108,013.45 $91,865.05
Public Works** $15,116.01 $12,960.81
Library** $1,936.97 $1,711.16
$172,189.31 $171,650.44
SMIP $1,756.01 $1,373.85
Police** $32,012.01 $27,564.26
Permit/PlanRev/Inspection
TOTAL
Permit Fees This Month Permit Fees FY 25/26 to Date Permit Fees FY 24/25 Residential
Commercial
New Residential
New Commercial
Total
Total Permit Value This Month
Parks & Recreation**
Permit Value FY 25/26 to Date
City of Escalon
Building Permits Issued
April 2026
Permits Issued This Month Permits Issued FY 25/26 to Date Permits Issued FY 24/25 Permit Value FY 24/25
ITEM NO. 11I
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Matt Morgan, Chief Water System Operator
Date: May 8, 2026
Subject: Water Department – April 2026
Production Total: 30,736,228 gal.
Historic April Production Totals: 2019-31,492,093 2020-35,224,224 2021-43,668,368 2022-37,763,772 2023-28,663,223 2024-25,994,048 2025-33,315,737 Chlorine Used: 423.64 lbs.
Depth to Water: Average 86.87 ft.
Well Pump Summary: Well 3A: Online
Well 9: Stand-By
Well 10: Stand-By
Monthly Well Run Times: Well 1- Boosters – 3.4 hrs. Well 3A – 694.5 hrs.
Well 9 – 34.0 hrs. Well 10 – 64.2 hrs.
Laboratory Testing: All sources along with thirteen locations in the distribution system were tested and found to be absent of bacteria. Throughout the distribution system chlorine levels were found to be satisfactory at 1.008 ppm.
Distribution System: 2- Possible meter leak checks
5- Door Hangers – (3-non-payment shutoffs,2-returned checks, ) 1- Flooding call
1- Cockroaches in the bathtub
System Repairs: 3 - service leaks were repaired
Water Conservation: Per capita usage for down from last April by 8.05 %. Per capita usage was 130.33 gal/person/day using the SWRCB Residential Gallons Per Capita Day (R-GCPD) formula
INTENTIONALLY LEFT BLANK Page 156 of 267
ITEM NO. 11J
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Brendan Koch, Quality Service Inc
Date: May 4, 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 April 2026.
Industrial/ Storm Wastewater System:
According to the EWWTF industrial influent meter, the plant received 13.447 MG of Industrial/Storm wastewater, which averages .448 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 began mixing on 4/14/26 Ponds 2 and 4 have 2 aerators running to keep the DO up and prevent odor complaints. Sunbelt delivered excavator on 4/13/26
Bio Solids samples were taken on 4/22/26
Staff had to take DO’s and sample ponds 11 and 12 after heavy storm 4/20 – 4/22 Industries Update:
There were no odor complaints in the month of April.
The DOs in all ponds are meeting requirements.
Domestic Wastewater:
13.992 MG of domestic wastewater was received during the month of April. All domestic ponds DO meet the required amount of 1 mg/L Staff continues with normal operations and maintenance including repairs to aerators in pond 5 and 6 as needed.
No analytical issues or odor complaints occurred throughout the month of April.
INTENTIONALLY LEFT BLANK Page 158 of 267
ITEM NO. 12
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Trevin W. Barber, Development and Community Services Manager Date: April 29, 2026
Subject: Adult Softball and Adult Soccer Programs Fees, and Amendment to the Master Fee Schedule
Recommendation:
Adopt a Resolution xx-26 adopting the updated fees and amending the Master Fee Schedule to include:
An increase to the Adult Softball team fee from $525 to $850 Establishment of the Adult Soccer Program with a team fee of $850 Incorporation of these fees into the City’s Master Fee Schedule under a new category for Adult Sports.
Strategic Plan Priority:
This item is not directly related to a Strategic Priority in the 2025-2026 Escalon Strategic Plan, but touches on the City’s fee cost recovery and general fund subsidies of program which is associated with Priority #2, Fiscal Stability.
Background:
This staff report provides City Council with an overview of the City’s full recreation program operations, a summary of the costs to operate the program, and a comparison of adult programs throughout the region to ensure that adult recreation fees remain transparent, equitable, and affordable. This item seek Council direction prior to finalizing fee recommendations or direction to proceed to adoption.
In November 2025, the Recreation Commission heard a proposal for an Adult Soccer League. Staff introduced the program in response to community interest and outlined the proposed structure, including the 9v9 format, season schedule, field locations, and the preliminary per-team fee. Staff also described anticipated operational needs such as field usage, referee staffing, and coordination with existing youth sports.
The Commission reviewed the program concept and discussed field capacity, scheduling conflicts with youth sports, and the impact on Hogan Park with the additional use. The Commission reviewed City staff’s prior fee recommendation and suggested the program fee should be increased. Pursuant to Recreation Commission recommendation, in November 2025, staff brought forward a
recommended fee of $850 per team. The Commission considered how adult sports participation should contribute to the costs associated with field maintenance and program operations.
Following discussion, the Commission supported moving forward with the program, and directed staff to conduct additional analysis of field usage and costs for both the existing adult softball program as well as the newly proposed adult soccer program. The Commission further directed staff to consider adjusting the proposed fee if the cost-of-service analysis demonstrated that a higher fee was warranted to ensure that adult sports programs covered their proportionate share of recreation program costs; commenting that the per team fee may be reasonable up to $1,000.
Further, as part of its ongoing review of field conditions and recreation programming, the Recreation Commission received a detailed update on Hogan Park’s maintenance needs at its February 2026 meeting. Staff explained that Hogan Park is the City’s most heavily used recreation facility and experiences year-round usage from youth soccer, football, baseball/softball, and community activities. The Commission was provided with an overview of the maintenance practices required to keep the fields in playable condition, including fertilizer applications, irrigation schedules, annual aeration, mowing practices, and rest periods following rain, fertilization, and aeration. Staff also summarized challenges affecting turf recovery, such as compacted soil, limited downtime between sports seasons, and shade and root impacts from trees along Arthur Road. This information was presented to help the Commission understand the operational demands placed on Hogan Park and the associated maintenance costs that inform the City’s recreation fee structure.
Tonight’s item provides the requested additional clarification and supporting information, including updated cost analysis and community feedback, to assist Council in evaluating appropriate fee structures for adult recreation programs.
March 16, 2026 Follow-Up
An item introducing and discussing proposed fees for the Adult Softball Program and the newly proposed Adult Soccer Program were presented to the City Council on March 16, 2026. At that meeting, Council reviewed the information provided and preferred to table the item to allow for additional review and community input.
April 20, 2026 Follow-Up
On April 20, 2026, the City Council reviewed the proposed fees and provided direction to proceed with a public hearing for adoption.
Public Hearing
Pursuant to Government Code Sections 66016 and 66018, a public hearing is required prior to the adoption of fees. Notice of this hearing was published in accordance with State law, and supporting data was made available for public review during the required period.
Proof of publication is included in the agenda packet.
Discussion
The City’s recreation program is supported by two General Fund program budgets: Parks Maintenance (6600) and Recreation (6605). Parks Maintenance funds the upkeep of Hogan Park,
Main Street Park, and other non-Landscape and Lighting Maintenance Districts (LLMD) parks, including turf care, irrigation, tree management, lighting, infield preparation, and daily servicing.
Recreation captures the operational costs of running youth and adult sports programs, including administration, officials, supplies, scheduling, and stadium lighting. Together, these budgets represent the full cost of maintaining athletic facilities and delivering recreation programs, and they provide the financial basis for establishing transparent and equitable adult sports fees. In recent years, the City has budgeted, on average, $540,000 annually for these funds, though actual needs have exceeded the amounts appropriated due to deferred maintenance needs and competing General Fund priorities. Of note, the City recovers approximately $200,000 in recreation sports revenues—leaving a delta of $340,000 annually.
Adult Softball Program
The City of Escalon has administered an Adult Softball Program since at least 2010. The program continues to be very popular among adults within and outside of the community.
In 2010, the league consisted of four (4) teams. By 2024, participation had grown significantly, reaching the maximum capacity of 10 teams. Due to strong community demand and available resources, two (2) additional team slots were added in 2025, bringing the total league capacity to 12 teams. In 2025, the Adult Softball Fee was $525 per team. With 12 to 15 players per team, the estimated cost is approximately $35 per player with a full team, or just over $4 per player per game (or less depending on playoff games), which is well below the youth program costs of approximately $80 per player. It should be noted that a key difference is that a “uniform” is provided to the youth program through our fees, whereas the adult program pays for their own. The typical uniform cost is approximately $20 per player.
Adult Soccer Program (New)
The proposed Adult Soccer League is structured as a co-ed 9v9 program for participants 16 years and older, with those under-18 requiring parental permission. The inaugural season is planned for August through October, with each team playing eight (8) games and up to two (2) playoff games, consistent with the format used in adult softball. The league would accommodate a minimum of four (4) and a maximum of six (6) teams, with 11 to 14 players per team. Games would be staffed by two (2) referees per match and scheduled at either Hogan Park, Sanchez Park, or Bob and Dena Lease Park during Sunday mornings or Monday/Wednesday evenings. The chart below summarizes both the softball and soccer league details for comparison:
Adult League Details Softball Soccer
Season format: Co-Ed Co-Ed 9v9
June- August August – October
16 Years or older 16 Years or older
8 games on Thursdays 8 games on Thursdays
2 championship playoff games 2 championship playoff games Max Teams: 4 to 14 teams 4 to 6 teams
Players per team 12 to 15 players 11 to 14 players
Officials 2 umpires per game 2 referees per game
Jerseys / Personal Equipment Not Provided Not Provided
League Services Fields prepped for games,
chalked, bases, lighting, etc
Fields prepped for games,
chalked, goals, lighting, etc
Fee $525 2025 and 2026 2025 N/A 2026 TBD
Update May 7, 2026:
Umpires
Starting with the 2026 Season
umpires’ rates will increase
from $35 to $40 per game—
resulting in $297 per team.
Teams
The league could only support
12 teams this year increasing the
per team cost for 2026. Staff
anticipates accommodating 14
teams starting in 2027’s season.
Like with adult softball, uniforms and personal equipment would not be provided by the City for the Adult Soccer program. League services would include referees, field usage and preparation, chalking, goal setup, and lighting for evening play.
A preliminary fee of $850 was presented to the Recreation Commission for review, with the final 2026 fee to be determined based on further analysis. Because this is a new program, we do not have a previously established fee.
Staff has completed this analysis and developed a proposed inaugural fee that balances cost recovery, program accessibility, and the operational needs of launching a new adult league.
Direct Costs for Adult Sports
In addition to indirect maintenance costs, each program incurs direct operating costs, including umpire staffing (referees in the case of soccer), basic field preparation, and minimal supplies and administration. For a standard season which consists of 52 total games, staffing two (2) officials per game ($40 each) result in 104 assignments and a total officiating cost of $4,160, or if spread across the participating teams: $297 per team. Field lining, game-day preparation, and related supplies add approximately $150 per game day, totaling $1,200 per season, or $86 per team. The City also provides championship shirts at a cost of $300 per season. Combined, these direct costs total $404 per team, which equates to approximately $27 per player based on a 15-player roster.
Umpire: 2 umpires × 52 games × $40 per umpire
104 Umpire assignments x $40 = $4,160
$4,160
14 = $297 per team
Field lining, game-day prep, and supplies (combined):
$150 per game day
8 game days x $150 = $1,200
$1,200
14 = $86 per team
Direct Program Coordination:
5 hours for 12 weeks = 60 hours
60 hours x $65 = $3,900
$3,900
14 = $279 per team
Championship shirts:
$300
14 = $21 per team
Total direct program costs:
$297 + $86 + +$279 + $21 = $683 per team per season
$683
15 = $45.5 per player
The analysis shows that the current fee of $525 per team is $158 or approximately 30% below the City’s direct program costs. It can be inferred that if direct costs are not recovered then there is a significant negative impact on the general fund. To meaningfully address the $340,000 recreation program and field maintenance gap mentioned previously, staff recommended $850 for adult soccer and for adult softball. $850 per team equals approximately $55 per player, which when “uniform costs” are added, is in line with or slightly below the current youth sport rates.
To evaluate whether Escalon’s fee would remain reasonable, staff reviewed comparable adult softball programs in neighboring communities. Modesto’s average per-player cost is $45.81, Stockton’s is $33.33, and Lodi’s is $54.56, with all three agencies offering substantially similar season lengths and playoff structures, but with differ cost drivers. Most importantly, Lodi has a similar fee, but does not carry the cost to have umpires, which is one of Escalon’s primary costs. Modesto per player average: $45.81
o $475 per team ($67.86 to $23.75 per player)
o 7-20 per team
o 8 regular season games- 2 playoff games possible
Uniforms not provided (Same as Escalon)
Umpires included (1 Reg Games, 2 for play offs)
No Equipment Provided, Official Game Balls sold at Cost Stockton per player average: $33.33
o $500 per team ($41.66 to $25 per player)
o 12-20 per team
o 8 regular season games- 2 playoff games possible
Lodi per player average: $54.56
o $550 per team ($78.57 to $30.55)
o 7-18 per team
o 8 regular season games- 2 playoff games possible
No Uniforms Provided (Same as Escalon)
Umpires not included
Manteca Big League Dreams
o Total per team estimate is $1,176
o $50 per player (minimum $600 per team) + gate fee
o 12 minimum per team
o 6 regular season games- 4 playoff games possible
o Plus gate entrance fee of $6 or $7 per game. 6 to 8 games is another $576 per team.
The recommended fee of $850 covers the City’s direct costs for the program as well as a modest amount of the City’s field maintenance costs. This balanced approach supports the City’s broader cost-recovery strategy while maintaining affordability and strong participation in one of Escalon’s most popular adult recreation programs. Staff will consider how to reprogram field space to accommodate more teams. Adding more teams can help defray the costs of field maintenance.
Further, if the community is interested, and the city pursues other sports such as adult flag football, or volleyball, this would also help to defray maintenance costs, while at the same time, putting more use on the fields.
Cost per Hour of Recreation Value (Update- March 16, 2026 Follow-Up) To place the higher per team cost into further perspective, the City established a per hour cost and compared this to other forms of recreation entertainment. It was found that adult sports programs provide a relatively low-cost form of recreation when evaluated on a cost-per-hour basis.
Using the proposed $850 team fee and a typical roster of 15 players, the per-player cost is approximately $61 per season. With an eight-game schedule and an estimated 1.5 hours of total engagement per game (arrival, warm-up, gameplay, and post-game social time), each participant receives roughly 12 hours of recreation per season. This results in an estimated cost of $5.00 per hour of entertainment for adult softball and adult soccer participants.
Staff then compared this per hour cost to other common adult recreation activities: a single round of golf typically ranges from $35–$60 for four hours of play, or $9–$15 per hour. Bowling leagues often cost $12–$18 per week, translating to $6–$9 per hour. Fitness classes and gym memberships generally range from $40–$80 per month, with effective hourly costs between $8–$20 depending on usage.
Even lower-cost activities such as movie outings average $12–$15 per ticket, or $6–$8 per hour.
From the analysis, the City’s adult sports programs delivers a structured, officiated league experience in a safe and well-maintained facility at a lower hourly cost than typical recreation based entertainment. Further, ensuring that adult programs contribute proportionately to field maintenance and operational costs supports the long-term sustainability of the Recreation Division while maintaining affordability relative to other popular adult activities.
Survey Results - Adult Sports Programs (Update- March 16, 2026 Follow-Up) To gather community feedback, a survey was distributed on April 7, 2026 to all program participants within the City’s recreation system. As of April 13, 2026, a total of 20 responses were received.
While the response rate is limited, the results provide useful insight into participant experience and interest in adult programming.
Key Findings:
Current Participation:
o 11 respondents are participating in the 2026 adult softball season o 2 participated in prior seasons
o 7 have not participated
Program Satisfaction:
o 18 out of 20 respondents rated the program Good or Excellent o 2 respondents rated the program as Fair
o No respondents rated the program as poor
Interest in Adult Soccer:
o 13 respondents indicated Yes
o 1 respondent indicated Maybe
o 6 respondents indicated No
Survey Summary:
Survey results indicate that the adult softball program is well received, with the majority of participants reporting a positive experience. Additionally, there is demonstrated interest in the introduction of an adult soccer program, with a majority of respondents expressing interest in participation.
Question 4 asked adult sports participants to identify which aspects of the program provide the most value to them, selecting their top two choices from a list of common program features. The options included social experience, competitive play, convenience of a local league, organized scheduling, affordable cost, and an open‑response “other” category. The purpose of the question was to understand why adults choose to participate—that is, which elements of the program matter most to them and drive their decision to register.
Survey responses show that adult sports participants overwhelmingly value the social experience above all other aspects of the program. Out of 20 respondents, 14 selected social experience as their top choice, making it the dominant motivator for participation. The second‑strongest value driver is the convenience of having a local league, which received a mix of first‑ and second‑choice selections and was consistently identified as an important benefit.
Other program elements—such as competitive play, organized scheduling, and affordable cost— were selected far less frequently or not at all and did not emerge as primary reasons participants join the league. Competitive play held moderate appeal for a small subset of respondents, while cost and scheduling were treated more as baseline expectations rather than core value drivers.
Overall, the results indicate that adult sports in Escalon function primarily as a community‑building, social recreation activity, with convenience and local access reinforcing participation. These insights suggest that fee sensitivity may be lower than expected, as the program’s strongest value propositions are social connection and local availability, not low cost.
Fiscal Impact:
The proposed fee update is expected to improve cost recovery for adult recreation programs and reduce reliance on General Fund subsidies.
Attachments:
1. Resolution XX-26 Adult Recreation
2. Master Fee Schedule – Redline
3. Public Hearing Notice (Proof of Publication)
CITY OF ESCALON
CITY COUNCIL
RESOLUTION NO. XX-26
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON ADOPTING
ADULT RECREATION PROGRAM FEES AND INCORPORATING THEM INTO THE CITY’S MASTER FEE SCHEDULE
THE CITY COUNCIL OF THE CITY OF ESCALON DOES HEREBY RESOLVE AS FOLLOWS:
WHEREAS, the City Council of the City of Escalon has heretofore established various rates, fees, and charges for services provided by the City; and WHEREAS, pursuant to the California Constitution and the laws of the State of California, including Government Code Sections 65104, 65909.5, 66014, 66016, and 66018, the City of Escalon is authorized to adopt and implement rates, fees, and charges for municipal services, provided that such fees do not exceed the estimated reasonable cost of providing those services; and
WHEREAS, the City of Escalon operates adult recreation programs, including adult softball, and desires to expand programming opportunities through the introduction of an adult soccer league; and
WHEREAS, staff has evaluated program costs including field maintenance, staffing, officials, equipment, and administrative expenses and the City Council reviewed and discussed such for proposed fees for the Adult Softball Program and the newly introduced Adult Soccer Program on April 20, 2026, and provided direction to approve updated fees; and WHEREAS, pursuant to Government Code Section 66016 and Section 66018, notice of the public hearing to adopt these fees was published at least 10 days prior to the hearing, and the supporting data was made available for public review during that same period, and state public hearing was duly held on May 18, 2026, and
WHEREAS, the updated fee of $850 per team for adult recreation programs reflects a balanced approach to cost recovery while maintaining affordability and community participation; and
WHEREAS, the City Council further authorizes the updated fees to be adjusted annually based on the all‑urban Consumer Price Index (CPI) for the San Francisco‑Oakland‑Hayward Area, consistent with the methodology used for the City’s Master Fee Schedule; and WHEREAS, the City Council desires to adopt the Adult Recreation Program fees and incorporate them into the City’s Master Fee Schedule to ensure transparency, consistency, and compliance with State law; and
WHEREAS, the charges authorized by this Resolution are statutorily exempt from environmental review under Public Resources Code Section 21080(b)(8) of the California Environmental Quality Act, which provides an exemption for the establishment or modification of charges by public agencies for the purpose of meeting operating expenses; and
Resolution No. XX-26
WHEREAS, all legal prerequisites to the adoption of this Resolution have occurred; NOW, THEREFORE, BE IT RESOLVED as follows:
Section 1: The City Council finds and determines that, based upon the data, information, analysis, and documentation presented in the staff report and supporting exhibits, the Adult Recreation Program fees do not exceed the estimated reasonable cost of providing the services for which the fees are charged.
Section 2: The City Council hereby approves the updated Adult Recreation Program fees, including: increasing the Adult Softball team fee from $525 to $850; and establishing the Adult Soccer Program with a team fee of $850.
Section 3: The updated fees shall be adjusted annually based on all-urban CPI for the San Francisco-Oakland-Hayward Area. If the CPI does not change or decreases in a given year, no adjustment shall be made.
Section 4: The updated fees shall be incorporated into the City’s Master Fee Schedule as shown in Exhibit “B” (Redline Master Fee Schedule). Incorporating these fees into the Master Fee Schedule ensures they will be included in future comprehensive fee updates. All previously established fees for identical services are superseded.
Section 5: The City Clerk shall certify the adoption of the Resolution.
PASSED, ADOPTED AND APPROVED by the City Council of the City of Escalon at a regular meeting held this 18th of May 2026 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
ANDREW HAGAN, Mayor
Michele Bates, Deputy City Clerk
CULTURE AND LEISURE FEES A
Comments FY 25/26 Fee PROPOSED
26/27 Charge Basis Yearly Change
Community Services Center Rental
1 Local Non-Profit (Council Approved List)
a) Fri, Sat, Sun $425 per event
b) Mon-Thu $225 per event
c) Half-Day Set-Up; 2-9pm prior day $150 per event
2 Residents within City Limits & 95320
a) Fri, Sat, Sun $850 per event
b) Mon-Thu $450 per event
c) Half-Day Set-Up; 2-9pm prior day $150 per event
3 All Other Non-Resident Users
a) Fri, Sat, Sun $1,550 per event
b) Mon-Thu $800 per event
c) Half-Day Set-Up; 2-9pm prior day $150 per event
4 For-Profit Users - Residents 95320
a) Fri, Sat, Sun $1,850 per event
b) Mon-Thu $950 per event
c) Half-Day Set-Up; 2-9pm prior day $150 per event
5 Clean-up Fees
a) Main Room $225 per event
b) Senior Room $100 per event
c) Events with Seafood or Deep Fryer $100 per event
6 Other Fees / Deposits
a) Stage Set-Up $125 per event
b) Table/Chairs Wipe off and Take down $95 per event
c) Security $48 per hour
d) Deposit $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 $525 per player X 15 $5 Per Player ii) Summer - 10 Games $525 per player X 15 $5 Per Player a) Youth
i) T-Ball (5-6) U6 $60 per player, per season $5 Per Player ii) Rookie (7-8) U8 $70 per player, per season $5 Per Player iii) Minor (9-10) U10 $85 per player, per season $5 Per Player iv) Major (11-12) U12 + $85 per player, per season $5 Per Player v) Seniors (13-15) $85 per player, per season $5 Per Player b) Out of District Fee (in addition to standard fee) $120 per player, per season varies c) Team Sponsor on Uniform $200 per season
12 Basketball
a) Youth
a)Tots (Pre-K) / Jr Rookie Age 4-5 $70 per player, per season $5 Per Player b) K-1st / Rookie $70 per player, per season $5 Per Player Activity Description
CULTURE AND LEISURE FEES A
Comments FY 25/26 Fee PROPOSED
26/27 Activity Description Charge Basis Yearly Change
c) Under 10 U10 $70 per player, per season $5 Per Player d) Under 12 U12 $70 per player, per season $5 Per Player e) Under 14 U14 $70 per player, per season $5 Per Player b) Out of District Fee (in addition to standard fee) $29 per player, per season varies c) Team Sponsor on Uniform $75 per season
13 Soccer
a) Youth
i) Tots (3-4) $45 per player, per season $5 Per Player
ii) Squirts (5-6) U6 $50 per player, per season $5 Per Player iii) Pee Wee (7-8) U8 $81 per player, per season $5 Per Player iv) Minors (9-10) U10 $81 per player, per season $5 Per Player v) Majors/Seniors (11-14) U 12 U14 $81 per player, per season $5 Per Player b) Out of District Fee (in addition to standard fee) $80 per player, per season varies c) Team Sponsor on Uniform $150 per season
14 Flag Football
a) Youth - Under 6 U6 $70 per player, per season $5 Per Player b) Youth - Under 8 U8 $70 per player, per season $5 Per Player c) Youth - Under 10 U10 $70 per player, per season $5 Per Player d) Youth - Under 12 U12 $70 per player, per season $5 Per Player e) Youth - Under 14 U14 $70 per player, per season $5 Per Player Out of District Fee (in addition to standard fee) $104 per player, per season varies 15 Adult Sports
a) Adult Softball-Summer- 10 Games $525 $825 per Team $5 per player (15-player roster) b) Adult Soccer-Fall- 10 Games $825 $825 per Team $5 per player (15-player roster) Recreation Other Applicable Fees
16 Late Registration $20 per request
17 Participant-Initiated Refund $10 per request
Rental and Use of Field
18 Rental and Use of Field
a) In-District Non-Profit Users $35 3-hour rental per field b) In-District Users $70 3-hour rental per field
c) Outside District Non-Profit Users $90 3-hour rental per field d) Outside District Users $90 3-hour rental per field
19 Rental and Use of Field for Tournament by:
a) In-District Users $150 per field, per day
b) Outside District Users $200 per field, per day
20 Fee for Use of Ball Field Lights:
a) Field A $32 per hour
b) Field B $22 per hour
21 Snack Bar Rental
a) Snack Bar Rental Snack Bar at Hogan Field $40 per day b) Rental During City of Escalon Sponsored Events $40 per day 22 Deposit $100 per rental
23 Hogan Park BBQ Area Reservation [a]
a) Residents within City Limits & 95320
a) Less than 50 People $55 per reservation
b) More than 50 People $110 per reservation
CITY OF ESCALON FEES 2025-2026 5/1/2026
CULTURE AND LEISURE FEES A
Comments FY 25/26 Fee PROPOSED
26/27 Activity Description Charge Basis Yearly Change
b) All Other Renters
a) Less than 50 People $110 per reservation
b) More than 50 People $165 per reservation
24 Bounce House Permit $25 per permit
* 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 5/1/2026
NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN that the City
Council of the City of Escalon will hold a
public hearing in the Escalon City
Council Chambers, 2060 McHenry
Avenue, Escalon, California, May 18, 2026
at 7:00 p.m. to receive and consider
evidence and reports relative to the
following matters:
Consider Proposed Adoption of Adult
Sports League Fees.
If you wish to challenge the nature of any
of the above actions in court, you may be
limited to raising only those issues you or
someone else raised at the public
hearing described in this notice or in
written correspondence delivered to the
City of Escalon, at or prior to the public
hearing.
All interested parties are invited to
attend said hearing and express opinions
or submit evidence for or against the
proposal as outlined above. Further
information on the above matter may be
obtained or viewed in the Recreation
Department at 2060 McHenry Avenue,
Escalon, CA 95320 or by telephone at
(209)691-7372.
Ivette Arevalo, Recreation Department
April 29, 2026
ET#26-057
INTENTIONALLY LEFT BLANK Page 172 of 267
ITEM NO. 13
COUNCIL AGENDA ITEM
FOR MAY 18, 2026
Prepared By: Trevin W. Barber, Development and Community Services Manager Date: May 6, 2026
Subject: Amendment to Development Impact Fee Deferral & Reduction Agreement – Countrywood Cottages Senior Housing Project
Recommendation:
Consider an amendment to the Development Impact Fee Deferral & Reduction Agreement for the Countrywood Cottages senior housing project to update the baseline rent cap from $1,600 to $1,700 per month for the initial 24‑month lease period; and maintain all other terms of the agreement, including the 5% annual rent‑increase cap for the first 60 months, senior‑preference requirements, and Escalon‑resident preference provisions.
Strategic Plan Priority:
This item does not directly address one of the 2025-2026 strategic priorities of Economic Development, Fiscal Stability, Public Safety, and Infrastructure.
Background
The Countrywood Cottages senior housing project has been under active review and coordination with the City since 2023, beginning with the applicant’s request for a Planned Development rezone and Site and Architecture Review for an eighteen-unit, age-restricted residential community on Countrywood Lane. Following Planning Commission review and City Council approval in 2024, the City entered into a Development Impact Fee Deferral and Reduction Agreement in March 2025 to support the project’s feasibility. That agreement reduced Parks and Recreation impact fees by fifty percent, deferred payment of remaining development impact and connection fees for four (4) years, with 20% of the fees due in the first year, and 20% due each year thereafter, and until occupancy (from building permit approval), and established senior-preference and Escalon-resident preference provisions. As part of the negotiated terms, the developer agreed to an initial rent cap of $1,600 per month for the first twenty-four months of occupancy, followed by a five percent annual increase limit for the first sixty months.
Discussion:
The request before the City Council is to amend the Development Impact Fee Deferral and Reduction Agreement to update the initial rent cap from $1,600 to $1,700 per month. The original rent cap was negotiated in 2023 based on market conditions and an anticipated 2023–2024 opening. Since that time,
the project timeline has shifted, with construction now expected to begin in 2026 and units anticipated to be available for occupancy in 2027 or early 2028. As part of the developer’s updated financing efforts, including the City‑supported application to the San Joaquin Regional Housing Fund, the project’s financial assumptions were revised to reflect current construction costs, interest rates, insurance, utilities, and operating expenses. The updated pro forma demonstrates that the originally negotiated $1,600 rent cap is no longer feasible under present conditions and would not support a sustainable operating budget.
The requested adjustment to $1,700 remains consistent with the intent of the original agreement. Had the project opened on its original timeline, the agreement’s five percent annual rent‑increase allowance would have resulted in allowable rents exceeding $1,700 by 2027. The proposed cap is therefore lower than what would have been permitted under the agreement’s own escalation schedule and does not alter any of the project’s affordability or preference commitments. The senior‑preference provisions, Escalon‑resident preference, 24‑month rent freeze after initial lease‑up, and five percent annual increase limit for the first sixty months all remain unchanged.
Updating the rent cap is necessary to maintain project feasibility, ensure the development remains competitive for external funding, and protect the City’s prior investment through fee reductions and deferrals. The amendment supports the long‑term viability of the project and aligns with the City’s ongoing efforts to facilitate the successful development of new senior housing in Escalon.
Fiscal Impact:
There is no fiscal impact to the City associated with the consideration of this request, as the fee reductions, deferrals, and lien provisions remain unchanged.
Attachments:
1. Proposed Amendment to Countrywood Cottages Fee Deferral & Reduction Agreement
2. Original Countrywood Cottages Fee Deferral & Reduction Agreement
[Exempt from recording fee per Gov. Code § 27383] (Space Above This Line for Recorder's Use Only)
AGREEMENT AFFECTING REAL PROPERTY AND CREATING A LIEN
TO SECURE PAYMENT OF CERTAIN DEFERRED A N D R E D U C E D
DEVELOPMENT IMPACT FEES FOR RESIDENTIAL DEVELOPMENT PROJECT This development impact fee deferral and reduction agreement (the "Agreement") is entered into as of March 19, 2025 (the "Effective Date"), by and between Midstate 48 Holdings, LLC. ("Property Owner") and the City of Escalon (the "City").
RECITALS
A. Property Owner owns and intends to develop that certain real property commonly known as Countrywood Cottages at 1495 Countrywood Lane and more fully described in Exhibit A, which is attached and incorporated by reference ·into this Agreement (the "Property").
The development is a deed restricted, senior, multi-family residential development project (the "Project"). The Project consists of one parcel and eighteen (18) residential units.
B. The City is authorized to levy development fees to offset the impacts of development on the local system of infrastructure such as roads, water facilities, wastewater facilities and community facilities.
C. Property Owner has requested a reduction and deferral of the payment of certain development impact fees for the Property from the time of issuance of a building permit to a later time.
D. City desires to allow the fee deferral and reduction subject to the execution of a fee deferral agreement authorized by Government Code Section 66007(c).
E. All City of Escalon Development Impact Fees listed in Section G shall be deferred in accordance with Section 1.
RECORDING REQUESTED BY
2060 McHenry Avenue
Escalon, CA 95320
F. The following development impact fees, in the following amounts, are to be reduced under this Agreement:
Development
Impact Fee
Category
Original
Impact
Fee
50% Reduced
Impact Fee
Number of
Residential
Units
Total
Reduced
Amount
Parks $ 6,453.00 $ 3,226.50 18 $ 58,077.00
Recreation $ 6,453.00 $ 3,226.50 18 $ 58,077.00
The total amount of Parks and Recreation development impact fees to be reduced under this Agreement is One Hundred Sixteen Thousand One Hundred Fifty-Four Dollars and Zero Cents ($116,154.00) (the "Reduced Fee").
G. The following development impact fees, in the following amounts, are to be deferred under this Agreement:
Development Impact Fee
Category Impact Fee
Number of
Residential
Units
Total Deferral
Amount
Transportation Mitigation $ 791.00 18 $ 14,238.00
Police $ 1,999.00 18 $ 35,982.00
City Hall $ 886.00 18 $ 15,948.00
Public Works $ 945.00 18 $ 17,010.00
Parks $ 3226.50 18 $ 58,077.00
Recreation $ 3226.50 18 $ 58,077.00
Library $ 120.00 18 $ 21,600.00
Admin Fee $ 529.00 18 $ 9,522.00
2” Domestic Water Connection $ 61,784.00 N/A $ 61,784.00 1” Landscape Water Connection $ 19,822.00 N/A $ 19,822.00 4” Fire Line Water Connection $ 34,768.00 N/A $ 34,768.00 Sewer Connection $ 6,205.00 18 $ 111,690.00
The total amount of development impact fees to be deferred under this Agreement is Four Hundred Fifty-Eight Thousand Five Hundred Eighteen Dollars and Zero Cents ($458,518.00) (the "Fee").
H. The Property Owner agrees to give significant preference to applying residents that are aged 62 years old or older by reviewing those applications that meet this criteria first.
I. The Property Owner agrees to give significant preference to applying residents that: currently live in the City of Escalon; or have lived within the city for more than half of their lives; or
currently work in the City of Escalon; or have worked within the city for more than half of their lives J. The Property Owner will set an initial rent for each available unit at $1,600 $1,700 per month or lower and will maintain this lease rate for a period of twenty-four (24) months after each unit is leased. The Property Owner will further limit the annual lease rate increase to five percent (5%) for a period of sixty (60) months after each unit is leased.
NOW, THEREFORE, Property Owner and City agree as follows:
1. Payment of Fee. Property Owner agrees to pay to the City the amount of $342,364.00 (the "Fee") on an annual basis, as follows. Twenty percent (20%) of the Fee is due and payable immediately upon securing the first Certificate of Occupancy (CofO) and twenty percent (20%) of the total fee is due each year, on the date of the issuance of the first CofO, until the fee is paid in full. Any unpaid Fee balance is immediately due and payable upon the sale of the entire Property.
2. Deferral Period. The deferral period for the Fee is forty-eight (48) months from the date of issuance of the Project's first CofO (the "Deferral Period"). Any portion of the Fee that remains unpaid at the start of the Deferral Period is immediately due and payable per the terms of this agreement.
3. Lien Created. This Agreement, when recorded, is a lien against the Property that guarantees the payment in full of the Fee, and the cost of collection of the Fee if applicable.
4. Release of Lien. Upon full payment of the Fee and complete satisfaction of all terms and conditions of this Agreement by Property Owner, the City will promptly release the lien created hereunder by executing a lien release.
5. Interest. No interest will be assessed on the Fee during the Deferral Period. If the entire amount of the Fee has not been paid at the expiration of the Deferral Period, the following are immediately due and payable: (1) the unpaid Fee balance; and (2) an amount equal to interest accrued on the unpaid Fee balance (the "Interest Payment"), computed from the Effective Date of this Agreement to the expiration of the Deferral Period. The interest rate on the Interest Payment will be the annual rate of interest earned by City on its investment of pooled funds. On and from the expiration of the Deferral Period, interest shall accrue on the balance of the unpaid Fee, and on the Interest Payment, at the rate set forth in Code of Civil Procedure Section 685.010.
6. Default. If Property Owner fails to pay any amount owing under this Agreement, the City has the right to exercise all rights and remedies and to maintain any action in law or equity to enforce the terms and covenants of this Agreement. The City may pursue collection through all available legal and administrative means, including but not limited to judicial foreclosure of the recorded lien against the Property and civil judgment against