Escalon City Council
June 1, 2026

AGENDA

CITY COUNCIL OF THE CITY OF ESCALON
MEETING OF JUNE 1, 2026
City Council Chambers, 2060 McHenry Avenue - 7:00 P.M.

Beginning Resolution No. 23-26
Beginning Ordinance No. 602
Beginning Minute Order No. 37-26
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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. Constitutional Law and Law Enforcement 101

CONSENT CALENDAR

2. Approve the Minutes of the Regular City Council Meeting on May 18, 2026

3. Approve the Register of Demands – May 26, 2026 in the Amount of $383,332.80

4. Adopt Resolution XX-26, Confirming the List of Projects to be Funded by SB 1, The Road Repair and Accountability Act of 2017

5. Danny Fox Memorial Park Proposed Plaque

6. Establish City of Escalon Appropriation Limitation 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

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

PUBLIC HEARINGS

ADMINISTRATIVE MATTERS

7. City of Escalon Fiscal Year 2026-2027 Proposed Budget

8. Approve Resolution Declaring City Intention to Levy Assessments for Fiscal Year 2026-27; Preliminarily Approving the Engineer’s Reports and Providing Notice of Hearing for the Belleterra Landscape Maintenance District No. 01-1, Estates Benefit Assessment District No. 06-1, Estates Landscape and Lighting Maintenance District No. 06-1, Sunrise Terrace Landscape Maintenance District No. 96-1, and Westwood Country Landscape and Lighting Maintenance District No. 02-11for Fiscal Year 2026/27

9. Approve Resolution Declaring Intention to Levy Increased Assessments within the Westwood Country Landscape and Lighting Assessment District No. 02-1, Preliminarily Approving the Engineer’s Report, and Providing Notice of Public Hearing and Ballot Proceeding; and Resolution No. XX-26 – A Resolution Adopting Proposition 218 Assessment Ballot Proceedings Procedures for the Westwood Country Landscape and Lighting Assessment District No. 02-1

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 $500 (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, June 1, 2026 was posted 72 hours prior to the meeting in accordance with the Ralph M. Brown Act, in the area designated below on Thursday, May 28, 2026.

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

Dated: Thursday May 28, 2026
Michele Bates, Deputy City Clerk

INTENTIONALLY LEFT BLANK Page 4 of 311
The United States Constitution and
Law Enforcement 101
Presented by Robert Hardgraves, Chief of Police
ITEM 1

Understanding the Constitution
• The Constitution as drafted in 1787, was formed over several years of tyranny, war, peace and debate. The times in which it was drafted helped temper it into the great and lasting document it is. In order to understand it, you must understand the times in which it was written and the intent behind it.
• Began in 1774 with the Continental Congress, who formed to resist the British Government, which escalated to war in 1775 with the Battles of Lexington and Concord.
• Thomas Jefferson wrote the Declaration of Independence in June of 1776, which was adopted by Congress on July 4, 1776.

Declaration of Independence
“We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness.--That to secure these rights, Governments are instituted among Men, deriving their just powers from the consent of the governed,…”
In simpler terms, the purpose of government is to protect the rights of its citizens.

To escape the tyranny of the king, to prevent despotism, and to protect the rights of all individuals. The Colonies sought to create a structure that would address their many grievances with the British government and the king, including refusing and interfering with self governance, unfair judicial practices, military oppression, and no taxation without representation.

Articles of Confederation
In 1777 the Continental Congress adopted the Articles of Confederation, establishing how to run the United States government. In 1781 the Confederation Congress was established under the Articles of Confederation.

The framers realized that the Articles of Confederation did not give the federal government enough power to maintain an enduring union of the states, or place enough restrictions on the states. They saw future problems that could arise and sought to address them before they manifested.
1774 1775 1776 1777 1778 1779 1780 1781 1782 1783 1784 1785 1786 1787 1788 1774-1781 Continental Congress 1781-1788 Confederation Congress 1775-1783 Revolutionary War
1776
Declaration of Independence
1788
U.S. Constitution Ratified

The U.S. Constitution
The Constitution was drafted in 1787 and ratified in 1788.

Established the 3 branches of Government:
• Legislative – Makes the laws
• Executive – Executes / Enforces the law
• Judicial – Applies the law / tries cases and hands down sentences This established the government structure we know today, which is used by state, county, and local governments.

The Bill of Rights
The Bill of Rights are the first 10 amendments of the Constitution and establishes limits on government and enumerates certain rights of the people. These were established in 1789 and ratified in 1791.  First Amendment – Freedom of religion, speech, and the press. The right to assemble and petition the government for a redress of grievances.
 Second Amendment – Right to keep and bear arms.
 Third Amendment – Restriction on quartering soldiers.  Fourth Amendment – Freedom from unreasonable searches & seizures and warrant requirements.
 Fifth Amendment – Grand Jury requirement, double jeopardy, selfincrimination, due process, and just compensation.

The Bill of Rights
 Sixth Amendment – Right to a speedy and public trial by an impartial jury, informed of the nature and cause of the accusation, to be confronted with witnesses against and to compel witnesses for your defense, and the right to counsel.
 Seventh Amendment – Right to jury trial for “suits at common law” (Civil).
 Eighth Amendment – Freedom from excessive bail, fines, and cruel and unusual punishment.
 Ninth Amendment – The rights listed are not all of the rights held by the people.
 Tenth Amendment – Powers not delegated to the federal government by the constitution, or the powers not prohibited to the States by the Constitution, are reserved to the states or to the people.

The 14th Amendment
The last Amendment that is regularly used in Law Enforcement is the 14th Amendment, which was passed by congress in 1866, after the Civil War, and ratified in 1868.
 Fourteenth Amendment – Equal protection
Officers may not pick and choose when to enforce the law. Officers have discretion, but it must be applied equally and fairly. When using discretion, officers must have valid and bona-fide reasons.

Equal Protection
Law Enforcement is obligated to investigate allegations of criminal behavior and victimization. In this case, a suspect armed with a knife robbed a 7-11. The store clerks then beat the robber with a broom. We can use our discretion in weather or not to make an arrest, but not in weather or not to investigate the crime and submit it to the DA.

Law Enforcement
Officers must know the government’s purpose, the roles within the government, and where we fall in that system.

First and foremost, the government’s purpose is to protect the rights of its citizens.

As agents of the government, our duty is to protect the rights of the citizens; both victims and suspects.

American Justice System
Law Makers
Law Enforcement
Courts
Legislative Judicial
Executive

Law Enforcement’s Role
Law Enforcement falls into the Executive Branch. We enforce laws that are passed by the California State Legislature as well as codes and ordinances passed by local governing bodies (City Council).

We investigate allegations of violations of law, gather any necessary evidence for the prosecution and the defense, and determine if probable cause exists to believe a particular person committed a crime. We must remain impartial and realize that we are working for both the victim and the suspect; we must seek justice for victims while preserving the rights of the suspects.

Officers do not decide what behavior is criminal, conversely, if the elements of a crime are met, we cannot tell a victim that their case is without merit.

Deciding the merit of a case, if charges should be filed, and what sentence to hand out is the duty of the district attorney and the courts.

Law Enforcement’s Use of the Constitution
Police Officers are one of the few agents of the governments that are entrusted with the power to encroach on people’s rights, we are given the authority to detain, cite, and arrest people, taking away their liberty. This great power should not be taken lightly and we must stay within the bounds of the law.

Most of what we do as law enforcement involves the 4th Amendment.

Fourth Amendment
“The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no warrants shall issue, but upon probable cause, supported by oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized.”
Every time we detain a person, we are using the 4th Amendment.

Law Enforcement’s Responsibilities
The Declaration of Independence, the Articles of Confederacy, and the Constitution all share a common theme, protect the people from tyrants and despotism. Law enforcement officers are given authority to act in such a manner if left unchecked.

Ninth Amendment
“The enumeration in the Constitution, of certain rights, shall not be construed to deny or disparage others retained by the people.” Tenth Amendment
“The powers not delegated to the United States by the Constitution, nor prohibited by it to the states, are reserved to the states respectively, or to the people.”

The End
Questions?

INTENTIONALLY LEFT BLANK Page 20 of 311
ITEM NO. 2

COUNCIL AGENDA ITEM
FOR JUNE 1, 2026
Prepared By: Michele Bates, Deputy City Clerk
Date: May 26, 2026
Subject: Review and Approve the Minutes
Recommendation:

Approve the Minutes from the Regular City Council Meeting of May 18, 2026.

MINUTES

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
PRESENT: Mayor Andrew Hagan
Mayor Pro Tem Malinda Walker
Councilmember Jeremy Engle
Councilmember Shawn Strohman
Councilmember Jeff Kay
STAFF PRESENT: Jaylen French, City Manager (CM)
Juston Collins, Public Works Superintendent (PWS)
Robert Hardgraves, Chief of Police
Celinda Bickner (FDHRA)
Trevin Barber, Development and Community Services Manager (DCSM) Frank Splendorio, Legal Counsel
Michele Bates, Deputy City Clerk

PRESENTATIONS

1. Measure P Advisory Committee Presentation
Measure P Advisory Committee member Ed Alves indicated that he believed that the City previously had moved water enterprise funds to the general fund and requested that this issue be addressed. He indicated that the current water rates are too high and suggested that the Council consider rebates, using Measure P funds, for residents. He then expressed frustration that their previous ideas had not been considered or followed up on.

Councilmember Engle inquired about the moved funds. Ms. Vargas noted that she did not blame current Councilmembers or staff, but believed certain undesirable decisions were made based on her review of audits dating back to 2009. CM French indicated that based on staff’s thorough review of the budget, financial practices and past audits, that no such moved or lost funds were unaccounted for, but that staff would meet with the Advisory Committee members to understand more about the matter.

Mayor Hagan stated the matter should return to the Council for further discussion. Councilmember Strohman thanked Ms. Vargas for her professionalism and service on the committee, clarified the intent of the Measure P ballot measure, and stated that committee recommendations are being worked on, although communication may have been lacking. Mayor Hagan reiterated the Council’s commitment to transparency and confirmed the issue will be discussed at a future meeting. Mayor Pro Tem Walker also confirmed that projects funded through Measure P revenues are moving forward and expressed hope the public would be informed of that progress.

2. Goldback Presentation – A Modern Gold-Backed Currency In reaction to the Council providing direction to City staff to share information with the business community on the benefits of physical gold, City staff discovered and brought Goldback to present to the Council.

Representatives from Goldback gave a presentation on their currency system and discussed potential benefits for local businesses and customers, noting that the local Ace Hardware already accepts Goldback.

Councilmembers asked questions which the representatives addressed. The Council ultimately directed staff to have Goldback attend Park Fete to share information with local residents, and to host a business roundtable with Goldback.

3. First Street Pedestrian Safety Improvements
CM French outlined various physical safety improvements for First Street, including temporary or permanent bulb-outs, raised crosswalks, and temporary or permanent chicanes. Following Council discussion, the Council preferred to start with increased enforcement in the area before physical improvements were made. Although Council directed staff to explore one physical improvement—modifying the turning movements from First Street onto McHenry Avenue to reduce vehicle stacking.

Public Comment Opened at 8:42 p.m.

Resident Sherry Hill expressed concerns about traffic safety on Sacramento Street, stating that students frequently double-park and block her driveway. She believes increased police enforcement is the most effective solution and does not feel that temporary measures would adequately address the issue.

Public Comment Closed at 8:45 p.m.

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 Councilmember Engle pulled Item 7 and Mayor Pro Tem Walker pulled Item 10.

MOTION – it was m/s by STROHMAN/KAY to Approve Consent Items 4, 5, 6, 8 and 9 as Presented.

Motion carried 5-0 (Strohman abstained from Item 4). MINUTE ORDER 30-26 Regarding Item 7, Councilmember Engle shared his experience with the battery life of the Chevy Blazers and the lack of vehicle maintenance in the area.

Mayor Hagan and Pro Tem Walker inquired hybrid vehicles and the number of vehicles in the Department’s fleet. The Chief responded to these questions.

Councilmember Strohman clarified that item is to authorize the City to submit a grant application which will allow staff to research the concerns raised by Council.

MOTION – it was m/s STROHMAN/KAY to Authorize Staff to Submit the Grant Application as Presented.

Motion carried 5-0. MINUTE ORDER 31-26

Mayor Pro Tem Walker noted her reason for pulling Item 10 is because Councilmembers Engle and Strohman were not at the last meeting and Councilmember Engle was unable to attend the SJCOG meeting in which the AFP was discussed. She was curious if he had any input about the matter before moving forward.

Councilmember Engle had no comment. Councilmember Strohman just wanted to comment that he attended the SJCOG One Voice Conference and they are doing amazing things for our local governments.

MOTION – it was m/s by WALKER/KAY to Ratify the SJCOG Annual Financial Plan for Fiscal Year 2026/2027 as presented. Motion carried 5-0. MINUTE ORDER 32-26

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)
DCSM Barber updated the Council on soccer registration and adult softball registration through TeamSideline. He also reported that the Economic Development Committee recommended Business Incentive Grant funds for four (4) businesses were awarded grants through.

FDHRA Bickner presented the treasurer report along with the Finance Department’s quarterly reports.

Chief Hardgraves is identifying ways to connect with the community more, and informed Council that he has presented at the senior luncheon and hopes to be a regular guest there. He also reminded them about Coffee with a Cop on May 27th at Starbucks. Officer Westphal had the most citations with 18 and Officer Palomino led the department in arrests with 9.

PWS Collins, following up on the mosquito issue from a prior meeting, shared that each year staff will meet with the owners of properties adjacent to City parks that have standing water, and will inspect City parks for standing water and will implement proactively solutions to reduce mosquitos in park areas, including calling the abatement district in advance, installing dunks or other solutions.

There being no comments, Public Comment Opened and Closed at 9:20 p.m.

Councilmember Strohman inquired about the number of City water customers, and CM French responded that the City serves approximately 2,500 residential customers.

Mayor Hagan noted deteriorating pavement on California Street, and asked PWS Collins to inspect the area.

Councilmember Kay inquired if additional striping would improve the visibility of the bulb-outs at 4th and Main.

CM French reported that he had no updates.

MATTERS PRESENTED FROM THE AUDIENCE
Resident Sherry Hill expressed concerns regarding Harmony Communities tenure at Almondwood Mobile Home Park stating that seniors are being taken advantage of due to high space rental rates. She noted that residents are leaving because of the costs, and once homes are vacated, Harmony takes ownership of the mobile homes and rents them out at higher prices. Ms. Hill also raised concerns about the safety of e-bike riders, stating that many do not follow traffic laws and expressing fear that someone could be seriously injured.

Councilmember Engle asked Chief Hardgraves for input regarding e-bike enforcement. Chief Hardgraves explained that e-bikes are considered vehicles and must follow the rules of the road. He noted that e-bikes legally ridden by children should not exceed 20 mph, and e-bikes capable of higher speeds require riders over the age of 16 to possess a valid driver’s license. He stated that officers are actively enforcing the rules and may need to begin towing noncompliant bikes in hopes of improving compliance and safety.

Resident Gary Haskin thanked PWS Collins for addressing the mosquito issue and for sharing preventative measures with the community.

PUBLIC HEARINGS

12. Updated Fees for Adult Softball and Adult Soccer Programs and Amendment to the City’s Master Fee Schedule
DCSM Barber outlined the process used to determine the increase in adult recreation program fees from $525 to $850 per team, noting that the adjustment is intended to cover the City’s operational costs and field maintenance expenses.

Mayor Hagan stated that he was comfortable moving forward with the fee increase based on staff’s research and community survey which sought input from users of the program. Councilmember Strohman thanked staff for their time and effort in preparing the report and for providing detailed information to the Council.

There being no comments, Public Commend Opened and Closed at 9:42 p.m.

MOTION – it was m/s by KAY/ENGLE to Adopt Resolution XX-26 Adopting the Updated Fees and Amending the Maste Fee Schedule to Include an Increase to the Adult Softball Team Fees from $525.00 to $850.00, Establishment of the Adult Soccer Program with Team Fee of $850.00, Incorporation of these Fees into the City’s Master Fee Schedule Under a New Category for Adult Sports. Motion carried 4-1-0 (Nay – Walker. MINUTE ORDER 33-26

ADMINISTRATIVE MATTERS

13. Consider Requested Amendment to Development Impact Fee Deferral & Reduction Agreement – Countrywood Cottages Senior Housing Project
DCSM Barber presented a proposed amendment, requested by Cornerstone Construction, the developer of Countrywood Cottages, to the previously approved fee reduction/deferral agreement, explaining that increased material costs have made the project financially challenging under the original terms. The applicant has applied for additional SJCOG funding, and if awarded, construction could begin near the end of the year. The developers is requesting to increase the rental cap from $1,600 to $1,700 per month for the first 24 months of occupancy, while keeping all other agreement terms unchanged.

Mayor Hagan asked on behalf of resident Gary Haskin whether interest was to be collected for the deferred fees. City Attorney Splendorio responded that this was not in the original deal approved by the Council.

Councilmember Strohman stated that the proposed increase is approximately five percent and appears reasonable considering rising construction costs over the past three years.

Councilmember Engle noted that during a recent SJCOG meeting, staff praised DCSM Barber’s grant application work and indicated the project appeared as well-positioned as possible to qualify for funding.

There being no comments, Public Comment Opened and Closed at 9:49 p.m.

MOTION – it was m/s by ENGLE/KAY to Approve as Presented. Motion carried 5-0. MINUTE ORDER 34-26

14. Consider Grant Agreements for Businesses Recommended by the Economic Development Committee Through the Escalon Development Incentive Program
DCSM Barber outlined the four (4) business incentive grant recommendations from the Economic Development Committee (EDC).

Councilmember Strohman, speaking as a member of the EDC, expressed appreciation for the work DCSM Barber contributed to the project and strongly recommended continuing the grant program in the FY 2026/27 budget.

Mayor Pro Tem Walker noted that two (2) of the applicants requested substantially larger amounts than what was ultimately awarded and wanted confirmation that the applicants had been informed and would still be able to move forward with their projects. Councilmember Kay indicated that this had strongly been considered and the EDC felt it was important for the businesses to have a strong financial role in their start/expansion.

Councilmember Strohman confirmed that discussions had taken place with the applicants and that they were able to proceed or that they were considering securing loans to cover the remaining project costs.

There being no comments, Public Comment Opened and Closed at 9:55 p.m.

MOTION – it was m/s by STROHMAN/KAY to Approve the Business Grants in the Amount Presented by Staff. Motion carried 5-0. MINUTE ORDER 35-26

15. Danny Fox Memorial Park Renaming Fiscal Impact Discussion; and Direction on City Financial Participation for Park/Facility Renamings
CM French clarified that a previous staff report incorrectly indicated that there would be no fiscal impact. He explained that staff intended to, similar to prior park renamings, provide a plaque for the Danny Fox Memorial Park, but that this was not specifically approved by the Council and therefore in full transparency was coming back for a decision.

Mayor Hagan and Councilmember Engle both emphasized the need to establish clear standards for future dedications, including parameters for sign size, costs, and overall consistency. CM French added that the Largent plaque previously ordered, cost approximately $1,000 and that the Fox family had offered to pay the additional cost for a larger sign.

Mayor Hagan stated he was comfortable approving funding comparable to prior dedications but agreed that future policies should address size, cost, and fairness to avoid any appearance of favoritism. Councilmember Strohman suggested that Council could move forward with the item while also directing staff to establish standards for future renamings, though Mayor Hagan preferred additional research before setting formal guidelines.

Councilmember Kay stated that he does not support using taxpayer funds for honorary dedications, emphasizing that his position was not directed at Mr. Fox personally but reflected a long-standing belief that government

agencies should not use public funds to honor individuals. He explained that he previously abstained because he believed the family would cover the costs rather than taxpayers.

Councilmember Strohman noted that he and Mayor Pro Tem Walker originally brought the item forward and thanked staff for returning with the updated report to ensure full transparency. He also expressed appreciation for Councilmembers Engle and Kay sharing their perspectives on the matter.

Public Comment Opened at 10:09 p.m.

Resident Sherry Hill agreed with Councilmember Engle that there does need to be some sort of policy or standardization for this matter moving forward.

Public Comment Closed at 10:10 p.m.

MOTION - it was motioned by STROHMAN to Approve the Spending of $1,000.00 Towards the Plaque for the Danny Fox Memorial Park and Request that Staff Come Back to Council Regarding a City Standard on the Design of a Park Sign for This Sign and Moving Forward. There was no second to the motion.

MOTION – it was m/s by WALKER/KAY to Contribute $1,000.00 to the Danny Fox Memorial Park Sign and to Come Back to Council for Approval Before it’s Development and Posting. Motion carried 3-2-0. (Nays – Kay and Engle) MINUTE ORDER 36-26

16. Discuss Ideas to Celebrate/Recognize 250 Year of the United States of America Councilmember Strohman explained why he brought the item forward and invited ideas for commemorating the USA’s 250th anniversary. He shared several suggestions with the Council. City Attorney Splendorio recommended forming an Ad Hoc committee to develop proposals and return with recommendations at the next meeting, which Mayor Hagan supported. Councilmember Strohman and Mayor Pro Tem Walker volunteered to serve on the committee.

Public Comment Opened at 10:16 pm.

Resident Sherry Hill expressed concern that the discussion was occurring too late, noting there may not be enough time to organize anything meaningful before the 4th of July.

Public Comment Closed at 10:17 p.m.

Mayor Pro Tem Walker expressed her concerns regarding the timeline, with only two meetings scheduled before the 4th of July. City attorney Splendorio commented that everything could be approved at the next meeting. CM French indicated that depending on the selected item, it could occur after July 4th, as this is celebrating 250 years.

COUNCIL COMMUNICATIONS
Councilmember Kay welcomed FDHRA Bickner back and is happy to see her doing so well. He then requested Council consensus to discuss concerns about e-bikes in town, which was supported by Mayor Hagan and Councilmember Strohman due to safety concerns.

Councilmember Strohman also welcomed FDHRA Bickner back, commented on the Goldback presentation, and thanked Public Works staff during National Public Works Week. He apologized for his tone in a prior discussion with the Measure P Advisory Committee, but that he appreciated their input.

Councilmember Engle promoted the upcoming Farmer’s Market and noted positive community feedback.

Mayor Pro Tem Walker also thanked Measure P presenters, encouraged residents to shop locally and attend the Farmer’s Market, and expressed support for further discussion on e-bikes.

Mayor Hagan requested Council consensus on several topics: digital surveillance protections, citizens’ rights to grow food at home, data centers potentially requiring a public vote, and reviewing water rate history for transparency. These items received varying levels of Council support, including backing from Kay and Walker on surveillance protections and Walker on home food-growing rights, and support from Kay on the data center and water rate discussions.

CLOSED SESSION

ADJOURNMENT
There being no further business, Mayor Hagan adjourned the meeting at approximately 10:40 p.m.

Respectfully submitted,
__________________________________
Michele Bates, Deputy City Clerk

ITEM NO. 3

COUNCIL AGENDA ITEM
FOR JUNE 01, 2026
Prepared By: Courtney Richmond, Accounting Technician
Date: May 26, 2026
Subject: Approval of Register of Demands – May 26, 2026, for $383,332.80 Recommendation:

Approval of the Register of Demands for the amount of $383,332.80 for the period beginning May 12, 2026, and ending on May 26, 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.

5/26/2026 1:48 PM A/P HISTORY CHECK REPORT PAGE: 1
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/12/2026 THRU 5/26/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT ARC02 ARCO BUSINESS SOLUTIONS
I-20260515T1761000AR FUEL D 5/26/2026 5,967.70 001373 5,967.70 MOD03 MODESTO IRRIGATION DISTRICT
I-202605185761 MODESTO IRRIGATION DISTRICT D 5/26/2026 14,791.83 001374 14,791.83 PAC02 PACIFIC GAS AND ELECTRIC
I-202605185762 PACIFIC GAS AND ELECTRIC D 5/26/2026 16,521.75 001375 16,521.75 VIS01 VISA
I-BATES052026 LODGING/CONFERENCE-STROHMAN D 5/26/2026 879.69 001376 I-COLLINS052026 SHED/MAINT CARE MEMBERSHIP D 5/26/2026 1,003.28 001376 I-HARDGRAVES052026 GUN CLEANING SUPPLIES/LODGING D 5/26/2026 1,488.80 001376 I-RICHMOND052026 BATTERY/TONER/CANVA/POST CARDS D 5/26/2026 2,307.29 001376 5,679.06 AUT01 AUTREYS SWEEPING LLC
I-49010 STREET SWEEPING SERVICES R 5/20/2026 1,807.69 084066 1,807.69 CLE07 CLEAR BLU ENVIRONMENTAL
I-35799 CLEARBLU DRY MICROBES R 5/20/2026 32,053.27 084067 32,053.27 INS03 RENTOKIL NORTH AMERICA INC
I-399922 MONTHLY PES CONTROL SERV R 5/20/2026 52.76 084068 I-399932 MONTHLY PES CONTROL SERV R 5/20/2026 52.76 084068 I-399933 MONTHLY PES CONTROL SERV R 5/20/2026 52.76 084068 I-399941 MONTHLY PES CONTROL SERV R 5/20/2026 52.76 084068 I-399951 MONTHLY PES CONTROL SERV R 5/20/2026 52.76 084068 I-399961 MONTHLY PES CONTROL SERV R 5/20/2026 52.76 084068 I-399963 MONTHLY PES CONTROL SERV R 5/20/2026 52.76 084068 I-399978 MONTHLY PES CONTROL SERV R 5/20/2026 101.56 084068 I-399983 MONTHLY PES CONTROL SERV R 5/20/2026 52.76 084068 523.64 OAK02 CITY OF OAKDALE
I-42 SHELTER SERVICES R 5/20/2026 13,289.67 084069 13,289.67 ATT06 AT&T MOBILITY
I-X05102026 MONTHLY CELL PHONES R 5/20/2026 1,391.85 084070 1,391.85 FRO03 FRONTIER COMMUNICATIONS
I-202605195764 MONTHLY 911 TELEPHONE R 5/20/2026 84.00 084071 84.00 GEO01 GEORGE REED INC
I-100397106 ASPHALT R 5/20/2026 133.15 084072 133.15
ATTACHMENT 1

5/26/2026 1:48 PM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/12/2026 THRU 5/26/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT PAC01 PACIFIC STATES PETROLEUM
I-4078309-IN DYED DIESEL RENEWABLE R 5/20/2026 2,885.04 084073 I-MAY2327-IN 520 GALLON FUEL TANK RENTAL R 5/20/2026 180.97 084073 3,066.01 PHI01 PHILADELPHIA INSURANCE COMPANI
I-2009291126 GOVERNMENT CRIME POLICY R 5/20/2026 776.00 084074 776.00 RIP01 CITY OF RIPON
I-7316 MONTHLY DISPATCH SERVICES R 5/20/2026 15,135.72 084075 I-7317 MONTHLY DISPATCH SERVICES R 5/20/2026 188.07 084075 15,323.79 ANG10 ANGEL ARMOR, LLC
I-INV18505 RISE/STEALTH CARRIER/G-HOOK R 5/26/2026 1,093.66 084076 1,093.66 BEA01 BEAR ELECTRICAL SOLUTIONS
I-11067 TRAFFIC SIGNAL MAINT-RESPONSE R 5/26/2026 1,275.00 084077 1,275.00 BLA04 BLACKWATER CONSULTING ENGINEER
I-8931 PROFESSIONAL SERVICES APR 2026 R 5/26/2026 3,428.00 084078 3,428.00 BUR05 BNSF RAILWAY COMPANY
I-26004736 MAIN STREET PARK LEASE R 5/26/2026 40.12 084079 40.12 CAL13 CALNET
I-000025257123 SCADA PHONE LINE R 5/26/2026 146.50 084080 146.50 CIN01 CINTAS CORP
I-5336399420 FIRST AID SUPPLIES R 5/26/2026 57.32 084081 57.32 CSG01 CSG CONSULTANTS INC
I-65953 CODE ENFORCEMENT OFFICER II R 5/26/2026 742.50 084082 I-65994 PLAN CHECK & INSPECTIONS R 5/26/2026 4,190.00 084082 I-B260568 PLAN CHECK & INSPECTIONS R 5/26/2026 4,801.69 084082 9,734.19 DAT03 DATA TICKET INC
I-193971 MONTHLY DAILY CITATIONS R 5/26/2026 212.16 084083 212.16 DEP03 DEPARTMENT OF JUSTICE
I-042027 FINGERPRINTS R 5/26/2026 211.00 084084 211.00
DUR05 DURAN, DANIEL
I-202605205767 MAY 2026 KARATE 6YRS-12YRS R 5/26/2026 611.25 084085 611.25

5/26/2026 1:48 PM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/12/2026 THRU 5/26/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT ESC08 ESCALON FEED & SUPPLY
I-181689 SURFACTANT/AQUAMSTR/WEED CNTRL R 5/26/2026 553.16 084086 553.16 FAR01 FARMER'S BLACKSMITH & WELDING
I-764404 FLAT BAR R 5/26/2026 29.93 084087
I-764407 ANGLE BAR/FLAT BAR R 5/26/2026 175.35 084087 205.28 FGL01 FRUIT GROWERS LABORATORY INC
I-635876A DRINKING WATER TESTING R 5/26/2026 234.00 084088 234.00 GOR01 GORDON, ROGER
I-20265 GRAZING FOR WEED CONTROL WWTP R 5/26/2026 2,000.00 084089 2,000.00 HAR03 HAROLD W. RHODES II
I-ETRANS#1-26 RIDE GUIDE-ENGLISH & SPANISH R 5/26/2026 1,350.00 084090 1,350.00 HOL10 HOLT OF CALIFORNIA, INC.

I-SW030142842 CAT 3208 -REPAIR GASKET LEAK R 5/26/2026 1,615.04 084091 1,615.04 LAN01 LANDMARK HEALTHPLAN OF CA INC
I-202605215774 LANDMARK HEALTHPLAN OF CA INC R 5/26/2026 513.80 084092 513.80 LES06 LES SCHWAB TIRE CENTERS OF CA
I-65200310815 BRAKE PADS/ROTORS-UNIT 2231 R 5/26/2026 1,284.36 084093 1,284.36 LSC02 LSC TRANSPORTATION CONSULTANTS
I-82974 SRTP-CONSULTANT R 5/26/2026 1,875.00 084094
I-83069 SRTP-CONSULTANT R 5/26/2026 895.00 084094 2,770.00 MER03 MEREDITH, MEGAN
I-202605205769 PARTY SHED- PITCH GRANT R 5/26/2026 4,300.00 084095 4,300.00 MIS02 MISSION LINEN SUPPLY
I-525944611 RUG/TOWEL/UNIFORM-PW R 5/26/2026 360.98 084096 I-525988339 RUG/TOWEL/UNIFORM-PW R 5/26/2026 72.58 084096 I-525988345 RUG/TOWEL-COMM CTR R 5/26/2026 31.56 084096 I-526020737 RUG/TOWEL/UNIFORM-PW R 5/26/2026 65.98 084096 I-526064508 RUG/TOWEL/UNIFORM-PW R 5/26/2026 72.58 084096 I-526064514 RUG/TOWEL-COMM CTR R 5/26/2026 31.56 084096 I-526064517 RUG/TOWEL-CH R 5/26/2026 39.35 084096 674.59 MKB01 MKB LLC
I-202605215771 MARCO RISTORANTE- PITCH GRANT R 5/26/2026 4,150.00 084097 4,150.00

5/26/2026 1:48 PM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/12/2026 THRU 5/26/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT PAC02 PACIFIC GAS AND ELECTRIC
I-0008514995-3 DECOM/ONGOING CTC CHGS APR 26 R 5/26/2026 5.92 084098 5.92 PAC02 PACIFIC GAS AND ELECTRIC
I-0008515065-4 DECOM/ONGOING CTC CHGS APR 26 R 5/26/2026 0.87 084099 0.87 PAC02 PACIFIC GAS AND ELECTRIC
I-0008515068-8 DECOM/ONGOING CTC CHGS APR 26 R 5/26/2026 1.25 084100 1.25 PAC03 AT&T
I-202605195765 MONTHLY TELEPHONE R 5/26/2026 207.26 084101 207.26 RAY01 RAYS RADIO SHOP INC
I-22144 RENTAL ON TOWER APR-JUN 2026 R 5/26/2026 300.00 084102 300.00 RIC06 RICHTER FENCE, INC.

I-89324 DAMAGED BACKSTOP-SHERWOOD R 5/26/2026 3,200.00 084103 3,200.00 RYS01 VAN RYS, KELSIE
I-202605215773 SENSORY DOUGH-PITCH GRANT R 5/26/2026 3,000.00 084104 3,000.00 SAN03 SAN JOAQUIN CO
I-1920494 DOC#1 CNR-2026-03366/COPIES R 5/26/2026 40.00 084105 40.00 SAN08 COUNTY OF SAN JOAQUIN
I-ISD-0000016140 DATA PROC SERVICE APR 2026 R 5/26/2026 128.46 084106 128.46 SNE02 SNELLING, MELANIE
I-202605205768 ZUMBINI 3/13/26 - 4/17/26 R 5/26/2026 90.00 084107 90.00 SNO02 SNOW, RENEE
I-202605205770 TACOS DE NIEVE- PITCH GRANT R 5/26/2026 9,750.00 084108 9,750.00 SOU01 SOUTH SAN JOAQUIN IRRIGATION D
I-0009485 FIXED COSTS- APR 2026 R 5/26/2026 153.08 084109 153.08 STA27 STATE CONTROLLERS OFFICE
I-FTB-00008982 FTB OFFSET PROGRAM R 5/26/2026 46.06 084110 46.06 STR01 STRAND ACE HARDWARE INC.

D-689121 RETURNED- SEALANT R 5/26/2026 17.60 084111
I-688809 ADHESIVE/ANCHR WEDGE/FASTENERS R 5/26/2026 81.51 084111 I-688836 DRILL BITS/FASTENERS R 5/26/2026 44.67 084111
I-688843 TYGON FUEL LINE/ULTRA BLK GASK R 5/26/2026 17.48 084111 I-688912 HEDGE TRIMMER/ROLE HEDGE TRIMR R 5/26/2026 1,359.34 084111 I-688920 BRUSH SOAP DISPENSER/ BRUSH R 5/26/2026 17.15 084111 I-688937 SPRINKLER/DRIP IRRIGATION R 5/26/2026 85.62 084111 I-689049 ACE COMPOST R 5/26/2026 9.34 084111

5/26/2026 1:48 PM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/12/2026 THRU 5/26/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT I-689052 (4) CDX PLYWOOD R 5/26/2026 200.06 084111
I-689068 KEYKRAFTER R 5/26/2026 6.51 084111
I-689120 SEALANT/CAULK/FASTENERS R 5/26/2026 24.95 084111 I-689160 SPRAY PAINT/PIPE PVC CAP R 5/26/2026 39.12 084111 I-689167 (14) CONCRETE MIX R 5/26/2026 167.32 084111
I-689241 GREASE SYNTHETIC R 5/26/2026 15.21 084111
I-689246 ACE COMPOST R 5/26/2026 9.34 084111
I-689271 CORDLESS WRENCH TOOL R 5/26/2026 325.16 084111 I-689279 KEY RINGS/OTR CARABINER R 5/26/2026 18.78 084111 2,439.16 TOT01 INSTRUMART LLC
I-INV00122142 (2)TRANSMITTER/(2)BELLOWS R 5/26/2026 1,680.17 084112 1,680.17 UBE01 UBER
I-12-2026-0000002 UBER TRANSPORTATION PROGRAM R 5/26/2026 63.46 084113 I-12-2026-0000003 UBER TRANSPORTATION PROGRAM R 5/26/2026 275.25 084113 I-12-2026-0000004 UBER TRASPORTATION PROGRAM R 5/26/2026 539.48 084113 878.19 VAL11 VALLEY PACIFIC PETROLEUM SERVI
I-CL 26985891 FUEL R 5/26/2026 1,733.36 084114 1,733.36 WIN05 WING, ANNETTE
I-202605205766 YOGA CLASS 4/30/26 - 6/4/26 R 5/26/2026 405.00 084115 405.00 BEA01 BEAR ELECTRICAL SOLUTIONS
I-11066 QUARTERLY SIGNAL MAINT. R 5/26/2026 250.00 084116 250.00 COI01 C & S DRAPERIES INC
I-MOD-000015584 EMERGENCY DRY-LIBRARY R 5/26/2026 17,897.93 084117 17,897.93 GEO01 GEORGE REED INC
I-5 MAIN ST BIKE & PED IMPROV R 5/26/2026 172,008.42 084118 172,008.42 IND03 INDUSTRIAL SERVICE & SUPPLY IN
I-037504 1 PALLET-CHLORINE TABS R 5/26/2026 6,650.33 084119 6,650.33 MID15 HALCYON CREEK INC
I-1231 MONTHLY IT SERVICES R 5/26/2026 7,494.07 084120 7,494.07 PLA04 REXEL USA, INC
I-S145098988.001 SCADA SOFTWARE/LICENSE R 5/26/2026 6,764.43 084121 6,764.43 STO01 STONE CREEK ENVIRONMENTAL CONS
I-02781 FY 25/26 OVTA TRASH ASSES R 5/26/2026 340.00 084122 340.00

5/26/2026 1:48 PM A/P HISTORY CHECK REPORT PAGE: 6
VENDOR SET: 01 City of Escalon, CA
BANK: OPOOL OAK VALLEY POOL CASH
DATE RANGE: 5/12/2026 THRU 5/26/2026

CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT * * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT REGULAR CHECKS: 57 340,372.46 0.00 340,372.46
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 4 42,960.34 0.00 42,960.34
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: 61 383,332.80 0.00 383,332.80 BANK: OPOOL TOTALS: 61 383,332.80 0.00 383,332.80
REPORT TOTALS: 61 383,332.80 0.00 383,332.80

5/26/2026 1:48 PM 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: 5/12/2026 THRU 5/26/2026
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. 4

COUNCIL AGENDA ITEM
FOR JUNE 1, 2026
Prepared By: Trevin W. Barber, Development and Community Services Manager Prepared On: May 19, 2026
Subject: Adopt Resolution XX-26, Confirming the List of Projects to be Funded by SB 1, The Road Repair and Accountability Act of 2017
Recommendation:

Adopt Resolution No. XX-26, confirming the list of projects proposed for Fiscal Year 2026–2027 funding through Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017.

Strategic Plan Priority:

This item is consistent with the Escalon Strategic Plan Priority #2, Fiscal Stability, in that it uses outside dollars to address community issues and repair community infrastructure.

Background and Discussion:

On April 28, 2017, Senate Bill 1 (SB 1), authored by Senator Beall, was signed into law by Governor Jerry Brown (Chapter 5, Statutes of 2017). Known as the Road Repair and Accountability Act of 2017, this legislation was enacted to address the statewide backlog of deferred road maintenance and to enhance critical transportation infrastructure. SB 1 increases revenue through fuel excise taxes, diesel fuel sales taxes, and vehicle registration fees, with built-in inflationary adjustments.

A key element of SB 1 is the creation of the Road Maintenance and Rehabilitation Account (RMRA), which provides dedicated funding to cities and counties for eligible road maintenance and safety projects. Transparency and accountability are central to the program. Local agencies must annually adopt a resolution identifying all proposed RMRA-funded projects, including a description, location, estimated schedule, and anticipated useful life. The adopted list must then be submitted to the California Transportation Commission (CTC) via its CalSMART system.

Since the inception of SB 1, the City of Escalon has received $1,314,926 in RMRA funding. For Fiscal Year 2026–2027, the City is projected to receive $209,446. Staff recommends allocating this funding to cover a portion of the following new projects:

2026 Pavement Maintenance Project
 Project Title: 2026 Pavement Maintenance Project
 Project Description: The project consists of removal of existing pavement markings, sealing the selected roadways with a Type II slurry seal, crack sealing selected roadways, and the re-installation of pavement markings.
 Project Location: Project roads include, but are not limited to, California Street, Dent Street, Brayton Avenue, Mitchell Avenue, Lydia Street, Lydia Court, Second Street, Yosemite Avenue, Tokay Avenue, Carignane Way, Colombard Court, Irwin Avenue, Zinfandel Avenue, Grenache Way, Justin Drive, Thaddeous Drive, Thaddeous Court, Johnathon Drive, Johnathon Court, Jessica Circle, Nathaniel Court, Nathaniel Drive, Swanson Drive, Catherine Way, Ashwood Drive, Glenwood Court, Oakwood Drive, Ullrey Avenue, Crestwood Drive, Reile Avenue, Selma Court, Vine Avenue, Autumnwood Court, Brooke Street, Autumn Lane, Spring Drive, Edmart Street, Jerry Avenue, Vernon Drive, Edgewood Avenue, Briarwood Avenue, Mosswood Avenue, Northwood Street, La Mesa Street, San Miguel Street, Lillian Avenue, Cougar Lane, and Plaza Avenue. Roads may be added or removed based on the combined funds available.  Estimated Project Schedule: Start (06/2026) – Completion (08/2026) based on the component being funded with RMRA funds
 Estimated Project Useful Life: Five (5) to Ten (10) years.  Estimated Cost: $400,000
2027 Pavement Maintenance Project
 Project Title: 2027 Pavement Maintenance Project
 Project Description: The project consists of removal of existing pavement markings, sealing the selected roadways with a Type II slurry seal, crack sealing selected roadways, and the re-installation of pavement markings.
 Project Location: Project roads include, but are not limited to, Swanson Drive, Catherine Way, Ashwood Drive, Glenwood Court, Oakwood Drive, Ullrey Avenue, Crestwood Drive, Reile Avenue, Selma Court, Vine Avenue, Autumnwood Court, Brooke Street, Autumn Lane, Spring Drive, Edmart Street, Jerry Avenue, Vernon Drive, Edgewood Avenue, Briarwood Avenue, Mosswood Avenue, Northwood Street, La Mesa Street, San Miguel Street, Lillian Avenue, Cougar Lane, and Plaza Avenue, Carolyn Avenue, 5th Street, Coley Avenue, Franklin Street, Bryan Avenue, Countrywood Lane, Deborah Circle, Deborah Court, Judith Court, Judith Way, Melissa Court, Sophie Lane, Narcissus Way, Edgetown Street, Silverwood Street, Winterbrook Street. Roads may be added or removed based on the combined funds available.

 Estimated Project Schedule: Start (07/2027) – Completion (09/2027) based on the component being funded with RMRA funds
 Estimated Project Useful Life: Five (5) to Ten (10) years.  Estimated Cost: $400,000
The following previously proposed and adopted project may also utilize Fiscal Year 2026-27 Road Maintenance and Rehabilitation Account revenues in its delivery. With the relisting of this project in the adopted fiscal year resolution, the City of Escalon is reaffirming to the public and the State our intent to fund this project with the Road Maintenance and Rehabilitation Account:

The projects above are compiled as part of the transparency and accountability measures required by SB1. Local governments will track SB 1 dollars and report to the Legislature and public how they are being used to ensure they are improving existing infrastructure with a focus on the community’s priorities.

Adoption of this resolution and submittal of the project list via the CTC’s CalSMART system by the July 1, 2026 deadline ensures compliance with Streets and Highways Code Section 2034(a).

California Environmental Quality Act (CEQA)
The proposed action is not a “project” under CEQA as defined in Section 15378 of the CEQA Guidelines and therefore is not subject to environmental review.

Fiscal Impact
Adoption of Resolution No. XX-26 authorizes the City to receive an estimated $209,446.00 in SB 1 RMRA funding for Fiscal Year 2026–2027.

Attachment:

1. Resolution XX-26

2. 2026 Pavement Maintenance Project Map

ATTACHMENT 1

CITY OF ESCALON

CITY COUNCIL
RESOLUTION NO. XX-26

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2026-27 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Escalon are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City of Escalon must adopt, by resolution, a list of all projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the City of Escalon, will receive an estimated $209,446 in RMRA funding in Fiscal Year (FY) 2026-27 from SB 1; and
WHEREAS, this is the ninth year in which the City of Escalon is receiving SB 1 funding and will enable the City of Escalon to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB1; and WHEREAS, the City of Escalon has undergone a robust public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the City of Escalon used a Pavement Management System to develop the SB-1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the City of Escalon maintain and rehabilitate streets/roads throughout the City of Escalon this year and similar projects into the future; and WHEREAS, the 2021 California Statewide Local Streets and Roads Needs Assessment found that the City of Escalon streets and roads are in an estimated poor condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into a good condition; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets

ATTACHMENT 1
infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ESCALON RESOLVES AS FOLLOWS:

1. The foregoing recitals are true and correct.

2. The following list of newly proposed projects will be funded in-part or solely with Fiscal Year 2026-27 Road Maintenance and Rehabilitation Account revenues:
2026 Pavement Maintenance Project
 Project Title: 2026 Pavement Maintenance Project

 Project Description: The project consists of removal of existing pavement markings, sealing the selected roadways with a Type II slurry seal, crack sealing selected roadways, and the re-installation of pavement markings.  Project Location: Project roads include, but are not limited to, California Street, Dent Street, Brayton Avenue, Mitchell Avenue, Lydia Street, Lydia Court, Second Street, Yosemite Avenue, Tokay Avenue, Carignane Way, Colombard Court, Irwin Avenue, Zinfandel Avenue, Grenache Way, Justin Drive, Thaddeous Drive, Thaddeous Court, Johnathon Drive, Johnathon Court, Jessica Circle, Nathaniel Court, Nathaniel Drive, Swanson Drive, Catherine Way, Ashwood Drive, Glenwood Court, Oakwood Drive, Ullrey Avenue, Crestwood Drive, Reile Avenue, Selma Court, Vine Avenue, Autumnwood Court, Brooke Street, Autumn Lane, Spring Drive, Edmart Street, Jerry Avenue, Vernon Drive, Edgewood Avenue, Briarwood Avenue, Mosswood Avenue,
Northwood Street, La Mesa Street, San Miguel Street, Lillian Avenue, Cougar Lane, and Plaza Avenue. Roads may be added or removed based on the combined funds available.
 Estimated Project Schedule: Start (06/2026) – Completion (08/2026) based on the component being funded with RMRA funds
 Estimated Project Useful Life: Five (5) to Ten (10) years.

Estimated Cost: $400,000.00
2027 Pavement Maintenance Project
 Project Title: 2027 Pavement Maintenance Project

 Project Description: The project consists of removal of existing pavement markings, sealing the selected roadways with a Type II slurry seal, crack sealing selected roadways, and the re-installation of pavement markings.

ATTACHMENT 1
 Project Location: Project roads include, but are not limited to, Swanson Drive, Catherine Way, Ashwood Drive, Glenwood Court, Oakwood Drive, Ullrey Avenue, Crestwood Drive, Reile Avenue, Selma Court, Vine Avenue, Autumnwood Court, Brooke Street, Autumn Lane, Spring Drive, Edmart Street, Jerry Avenue, Vernon Drive, Edgewood Avenue, Briarwood Avenue, Mosswood Avenue, Northwood Street, La Mesa Street, San Miguel Street, Lillian Avenue, Cougar Lane, and Plaza Avenue, Carolyn Avenue, 5th Street, Coley Avenue, Franklin Street, Bryan Avenue, Countrywood Lane, Deborah Circle, Deborah Court, Judith Court, Judith Way, Melissa Court, Sophie Lane, Narcissus Way, Edgetown Street, Silverwood Street, Winterbrook Street. Roads may be added or removed based on the combined funds available.
 Estimated Project Schedule: Start (07/2027) – Completion (09/2027) based on the component being funded with RMRA funds
 Estimated Project Useful Life: Five (5) to Ten (10) years.  Estimated Cost: $400,000.00

3. The following previously proposed and adopted project may also utilize Fiscal Year 2026-27 Road Maintenance and Rehabilitation Account revenues in its delivery.

With the relisting of this project in the adopted fiscal year resolution, the City of Escalon is reaffirming to the public and the State our intent to fund this project with Road Maintenance and Rehabilitation Account revenues:
2026 Pavement Maintenance Project
 Project Title: 2026 Pavement Maintenance Project
 Project Description: The project consists of removal of existing pavement markings, sealing the selected roadways with a micro surface seal, crack sealing selected roadways, and the re-installation of pavement markings.  Project Location: Project roads include, but are not limited to, Swanson Drive, Catherine Way, Ashwood Drive, Glenwood Court, Oakwood Court Ullrey Avenue, Crestwood Drive, Reile Avenue, Selma Court, Vine Avenue, Autumnwood Court, Brooke Street, Autumn Lane, Spring Drive, Edmart Street, Jerry Avenue, Vernon Drive, Edgewood Avenue, Briarwood Avenue, Mosswood Avenue, Northwood Street, La Mesa Street, San Miguel Street, Lillian Avenue, Cougar Lane, and Plaza Avenue. Roads may be added or removed based on the combined funds available.  Estimated Project Schedule: Start (04/2026) – Completion (07/2026) based on the component being funded with RMRA funds
 Estimated Project Useful Life: Five (5) to Ten (10) years.  Estimated Cost: $400,000

ATTACHMENT 1
PASSED, APPROVED AND ADOPTED this 1st day of June 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
__________________________
ANDREW HAGAN, Mayor
ATTEST:
________________________________
MICHELE BATES, Deputy City Clerk

INTENTIONALLY LEFT BLANK Page 44 of 311
CITY NO.: ECP-2601 SHEET: 1 OF 2 DATE: FEB 2026 BY: K. KAISER 2026 PAVEMENT ENGINEERING w w w . m c r e n g . c o m RESTORATION PROJECT MCR ENGINEERING, INC. 1242 DUPONT COURT MANTECA , CA 95336 TEL : FAX : ( 209 ) 239 - 6229 ( 209 ) 239 - 8839 LEGEND TYPE II SLURRY SEAL (±542,000 SF) CRACK SEAL GENERAL NOTES 1. QUANTITIES SHOWN ARE APPROXIMATE. CONTRACTOR SHALL BE RESPONSIBLE FOR FIELD VERIFICATION OF THESE QUANTITIES AND BID ACCORDINGLY. SEE SHEET 2 FOR THE STREET INDEX. 2. CONTRACTOR SHALL GRIND EXISTING THERMOPLASTIC STRIPING PRIOR TO SLURRY SEAL BEING APPLIED. SEE TECHNICAL SPECIFICATIONS FOR ADDITIONAL INFORMATION AND REQUIREMENTS. 3. ALL PROPOSED STRIPING DETAILS, SYMBOLS, AND LEGENDS SHALL BE THERMOPLASTIC. 4. ADDITIONAL STRIPING DETAILS: · ALL STRIPING SHALL BE PER THE MOST CURRENT MUTCD STRIPING DETAILS. · ALL STOP SIGNS SHALL RECEIVE A STOP BAR, STOP LEGEND, AND 50 LF OF DETAIL 21 (MIN), REGARDLESS OF EXISTING CONDITIONS. · REPLACE ALL EXISTING STRIPING AND UPGRADE TO MEET CURRENT CALTRANS STANDARDS. · ALL CROSSWALKS SHALL BE LADDER STYLE. · ALL CROSSWALKS WITHIN A SLURRY SEALED INTERSECTION SHALL BE REPLACED, REGARDLESS OF SLURRY COVERAGE. EXAMPLE: SIERRA DRIVE IS NOT RECEIVING SLURRY SEAL, HOWEVER, ALL CROSSWALKS AT YOSEMITE AVENUE AND SIERRA DRIVE SHALL BE REPLACED.

MCHENRY AVE SR 120 SR 120 SANTA FE RD MAIN ST ULLREY AVEESCALON AVE FIRST ST CATHERINE WAY YOSEMITE AVE

WALNUT AVE

ELIZABETH AVE YOSEMITE AVE EDMART ST SPRING DRVINE AVE

IRWIN AVE NORTHWOOD ST LA MESA ST

SWANSON DR
ATTACHMENT 2

CITY NO.: ECP-2601 SHEET: 2 OF 2 DATE: FEB 2026 BY: K. KAISER CONSTRUCTION DETAILS ENGINEERING 2026 PAVEMENT RESTORATION w w w . m c r e n g . c o m MCR ENGINEERING, INC. 1242 DUPONT COURT MANTECA , CA 95336 TEL : FAX : ( 209 ) 239 - 6229 ( 209 ) 239 - 8839 SHEET INDEX - SLURRY SEAL NOTES: 1. QUANTITIES SHOWN ARE APPROXIMATE. CONTRACTOR SHALL BE RESPONSIBLE FOR FIELD VERIFICATION OF THESE QUANTITIES AND BID ACCORDINGLY. SHEET INDEX - CRACK SEAL STREET NAME LENGTH (FT) WIDTH (FT) AREA (SF) CALIFORNIA STREET 1,400 34 47,600 DENT STREET 570 26 14,820 BRAYTON AVENUE 570 28 15,960 MITCHELL AVENUE 1,450 34 49,300 LYDIA STREET 400 28 11,200 LYDIA COURT 160 34 5,440 SECOND STREET 450 33 16,300 YOSEMITE AVENUE 1,400 34 47,000 TOKAY AVE 500 32 16,000 CARIGNANE WAY 800 32 25,600 COLOMBARD COURT 330 32 10,560 CHENIN BLANC AVENUE 525 32 16,800 CHIANTI CT 585 32 18,720 IRWIN AVENUE 800 32 25,600 ZINFANDEL DRIVE 800 32 25,600 GRENACHE 100 32 3,200 JUSTIN DRIVE 1,000 40 40,000 THADDEOUS DRIVE 855 32 27,360 THADDEOUS COURT 320 32 10,240 JOHNATHON DRIVE 550 32 17,600 JOHNATHON COURT 320 32 10,240 JESSICA CIRCLE 2,040 32 65,280 NATHANIEL COURT 190 32 6,080 NATHANIEL DRIVE 370 40 14,800 TOTAL 541,300 STREET NAME BEGIN/END LENGTH (FT) SWANSON DRIVE CATHERINE WAY TO N OF 2059 SWANSON DRIVE 1,128 CATHERINE WAY MCHENRY AVENUE TO CITY LIMITS (E OF 2152 ASHWOOD DRIVE) 1,280 ASHWOOD DRIVE OAKWOOD DRIVE TO CATHERINE WAY 510 GLENWOOD COURT SWANSON DRIVE TO END 375 OAKWOOD DRIVE SWANSON DRIVE TO ASHWOOD DRIVE 630 ULLREY AVENUE MCHENRY AVENUE TO END 1,155 CRESTWOOD DRIVE SWANSON DRIVE TO END 650 REILE AVENUE MAIN STREET TO VINE AVENUE 640 SELMA COURT VINE AVENUE TO END 170 VINE AVENUE MAIN STREET TO CITY LIMITS (W OF 27017 VINE AVE) 2,370 AUTUMNWOOD COURT VINE AVENUE TO END 500 BROOK STREET SPRING DRIVE TO VINE AVENUE 500 AUTUMN LANE SPRING DRIVE TO BROOK STREET 1,000 AUTUMN LANE BROOK STREET TO END 670 SPRING DRIVE JILL STREET TO BROOK STREET 980 EDMART STREET 4TH STREET TO DAVID DRIVE 1,450 JERRY AVENUE EDMART STREET TO COLEY AVENUE 530 VERNON DRIVE JERRY AVENUE TO DAVID DRIVE 430 EDGEWOOD DRIVE NORTHWOOD STREET TO CALIFORNIA STREET 625 BRIARWOOD AVENUE NORTHWOOD STREET TO CALIFORNIA STREET 625 MOSSWOOD AVENUE NORTHWOOD STREET TO CALIFORNIA STREET 550 NORTHWOOD STREET WALNUT AVENUE TO EDGEWOOD AVENUE 825 LA MESA STREET ESCALON AVENUE TO SAN MIGUEL STREET 1,050 SAN MIGUEL STREET LA MESA ST TO PLAZA AVE 900 LILLIAN AVENUE ESCALON AVE TO PLAZA AVE 300 COUGER LANE ESCALON AVE TO PLAZA AVE 300 PLAZA AVENUE LA MESA ST TO SR120 700 TOTAL 20,843

ITEM NO. 5

COUNCIL AGENDA ITEM
FOR JUNE 1, 2026
Prepared By: Jaylen French, City Manager
Date: May 26, 2026
Subject: Danny Fox Memorial Park Proposed Plaque
Recommendation:

Consider proposed Danny Fox Memorial Park plaque and total cost to the City.

Background and Discussion:

On March 2, 2026, the Escalon City Council approved the renaming of Dinosaur Park to Danny Fox Memorial Park. In that staff report, I mistakenly indicated that, “There is no direct fiscal impact associated with renaming a City park.” However, the City purchased a bronze plaque for the last facility renaming, Greg Largent Field at Hogan-Ennis Park. The plaque cost approximately $1,000. Therefore, staff intended to follow that same approach for this renaming. Ultimately, the family of Danny Fox desired to install a larger size sign and indicated they would fund the difference in cost.

On May 18, 2026, a majority of the City Council approved the expenditure of $1,000 toward the memorial plaque and asked that staff bring back the proposed sign prior to installation in the park. This item provides a proof of the proposed plaque and outlines the cost details of the plaque. The plaque is to 24” x 24” and made of bronze. The City will mount the plaque on an appropriately sized metal pole for display in the park. Once the plaque is ordered and has arrived, the City will work with the family to host a dedication ceremony. Other than staff time, no city funds will be expended as part of this administrative effort.

Fiscal Impact:

The City’s financial participation for the Danny Fox Memorial Park is to be $1,000. The plaque is estimated to cost approximately $3,200, the balance of which is to be paid for by the family of Mr. Fox.

Exhibits

1. Proof of Danny Fox Memorial Park Plaque

ATTACHMENT 1

ITEM NO. 6

COUNCIL AGENDA ITEM
FOR JUNE 1, 2026
Prepared By: Celinda Bickner, Finance Director
Date: May 20, 2026
Subject: Establish City of Escalon Appropriation Limitation for Fiscal Year 2026-2027 Recommendation:

Approve Resolution xx-26, establishing a City of Escalon appropriation limitation for FY 2026-2027 at $21,336,389.

Background and Discussion:

Proposition 4, commonly known as the Gann Limits, was approved by voters in November 1979 added Article XIIIB to the California Constitution, which placed a limit on the amount of revenue that can be spent by the State and local governments. It essentially ensures that funds above the real (inflation adjusted) per person government spending remains under 1979 levels. Annually, the city is required to establish this appropriations limit. The City has never exceeded the calculated limit because capital improvement expenses are excluded.

The City of Escalon elected to use the California Per Capita Income report and its population growth factor to determine the appropriations limit for fiscal year 2026-2027. This limit is the previous year's figure plus a percentage change equal to the change in the City of Escalon's population and the change in California's per capita personal income.

Last year's appropriation limit for fiscal year 2025-2026 was $20,483,679. The California per capita personal income percentage for 2026-27 is 4.95 percent. The population change recorded for Escalon in 2026-27 is -0.750 percent. 2026-2027 estimated maximum city expenses net of exclusions are $15 million.

Converted to factors of 1.0495 and 0.9925, respectively, produces a ratio change of 1.041629 (1.0495 x

0.9925). This ratio, applied to the previous year's limit, yields a new limit for fiscal year 2026-2027 of $21,336,389. This figure is well over the City of Escalon's expected citywide budget for fiscal year 2026-27.

The change is completed by resolution.

Attachments:

1. Appropriations Limit worksheet 1979-2027

Appropriations Table by Fiscal Year
City of Escalon
Fiscal Years Population Change
for City of Escalon Factor
CA Personal
Income %
Per Capita
Factor Ratio (B*A) Appropriation Limits
1978-79 Base Year $1,187,836
1979-80 4.590 1.0459 10.17 1.1017 1.152268 $1,368,705
1980-81 4.360 1.0436 12.11 1.1211 1.169980 $1,601,357
1981-82 4.700 1.0470 9.12 1.0912 1.142486 $1,829,529
1982-83 2.300 1.0230 6.79 1.0679 1.092462 $1,998,690
1983-84 2.570 1.0257 2.35 1.0235 1.049804 $2,098,233
1984-85 1.750 1.0175 4.74 1.0474 1.065730 $2,236,149
1985-86 1.680 1.0168 3.74 1.0374 1.054828 $2,358,753
1986-87 4.040 1.0404 2.3 1.0230 1.064329 $2,510,490
1987-88 3.180 1.0318 3.04 1.0304 1.063167 $2,669,153
1988-89 8.470 1.0847 3.93 1.0393 1.127329 $3,009,013
1989-90 2.180 1.0218 4.98 1.0498 1.072686 $3,227,725
1990-91 2.760 1.0276 4.21 1.0421 1.070862 $3,456,571
1991-92 7.150 1.0715 4.14 1.0414 1.115860 $3,857,188
1992-93 4.510 1.0451 -0.64 0.9936 1.038411 $4,163,514
1993-94 1.200 1.0120 2.72 1.0272 1.039526 $4,163,514
1994-95 2.410 1.0241 0.71 1.0071 1.031371 $4,294,248
1995-96 3.690 1.0369 4.72 1.0472 1.085842 $4,662,694
1996-97 1.580 1.0158 4.67 1.0467 1.063238 $4,957,376
1997-98 1.820 1.0182 4.67 1.0467 1.065750 $5,283,076
1998-99 2.730 1.0273 4.15 1.0415 1.069933 $5,652,363
1999-00 3.120 1.0312 4.53 1.0453 1.077913 $6,092,682
2000-01 1.170 1.0117 4.91 1.0491 1.061374 $6,466,773
2001-02 3.180 1.0318 7.82 1.0782 1.112487 $7,194,156
2002-03 3.640 1.0364 -1.27 0.9873 1.023238 $7,361,060
2003-04 4.290 1.0429 2.31 1.0231 1.066991 $7,854,251
2004-05 0.460 1.0046 3.28 1.0328 1.037551 $8,149,185
2005-06 3.090 1.0309 5.26 1.0526 1.085125 $8,842,681
2006-07 1.630 1.0163 3.96 1.0396 1.056545 $9,342,695
2007-08 0.670 1.0067 4.42 1.0442 1.051196 $9,821,041
2008-09 1.280 1.0128 4.29 1.0429 1.056249 $10,372,984
2009-10 1.040 1.0104 0.62 1.0062 1.016664 $10,545,839
2010-11 0.560 1.0056 -2.54 0.9746 0.980058 $10,335,534
2011-12 0.500 1.0050 2.51 1.0251 1.030226 $10,647,667
2012-13 0.770 1.0077 3.77 1.0377 1.045690 $11,134,159
2013-14 0.430 1.0043 5.12 1.0512 1.055720 $11,754,565
2014-15 1.100 1.0110 -0.23 0.9977 1.008675 $11,856,595
2015-16 1.460 1.0146 3.82 1.0382 1.053358 $12,489,238
2016-17 0.330 1.0033 5.37 1.0537 1.057177 $13,203,348
2017-18 0.520 1.0052 3.69 1.0369 1.042292 $13,806,926
2018-19 1.060 1.0106 3.67 1.0367 1.047689 $14,465,364
2019-20 0.520 1.0052 3.85 1.0385 1.043900 $15,100,393
2020-21 0.480 1.0048 3.73 1.0373 1.042279 $15,738,823
2021-22 0.400 1.0040 5.73 1.0573 1.061529 $16,707,220
2022-23 -0.100 0.99900 7.55 1.0755 1.074425 $17,950,647 2023-24 0.400 1.0040 4.44 1.0444 1.048578 $18,822,646
2024-25 0.100 1.0010 3.62 1.0362 1.037236 $19,523,530
2025-26 -1.430 0.9857 6.44 1.0644 1.049179 $20,483,679
2026-27 -0.750 0.9925 4.95 1.0495 1.041629 $21,336,389
Appropriation Limit Worksheet.xlsx
Celinda Bickner FY 2026-2027
ATTACHMENT 1

ITEM NO. 7

COUNCIL AGENDA ITEM
FOR JUNE 1, 2026
Prepared By: Celinda Bickner, Finance Director
Date: May 21, 2026
Subject: City of Escalon Fiscal Year 2026-2027 Proposed Budget Recommendation:

Adopt Fiscal Year 2026-2027 Proposed Budget in the amount of $6,735,206.

Strategic Plan Priority:

The adoption of the City’s FY 2026-2027 Budget is directly related to Strategic Plan Priority Area #2, Fiscal Stability.

Background and Discussion:

On April 27, 2026, a public workshop was held for those interested to view and discuss the proposed fiscal year 2026-2027 budget. The General Fund was presented with a balanced budget of $6,735,206.

Further, information was shared on the other elements of the total budget—Enterprise funds, Special Revenues, Development, Landscape and Lighting Districts, Debt service, and Capital Improvements, bringing the total budget to $23.1 million.

The interactive budget discussion outlined expected spending needs, increased revenues from Measure P and investment gains. Then the participants were asked how best to use available funds to enhance the city.

The general fund has $4.8 million in existing interest-bearing debt, the enterprise funds have $9 million, and the CalPERS unfunded liability has $6 million, for a citywide total of approximately $19.8 million in interest-bearing debt. The interest paid on these obligations is approximately $500,000 or 23% of the total debt payments annually, meaning significant portion of the City’s budget goes directly to interest on debt payments.

Four attendees voiced their desire to see surplus funds used to pay down city debt, and one attendee chose increased traffic enforcement as an area to focus funding.

The fiscal framework of the strategic plan and the City Council's priorities to promote greater transparency were reaffirmed in the 2026-2027 Proposed Budget, with an emphasis on continued fiscal stability through debt reductions, continued revenue increases and cost-reduction strategies.

Attachments:

1. FY 2026-2027 Proposed Budget Report

2. CIP Priority Projects

3. CIP Full Project List

C ITY OF E SC ALON 2026-2027 Proposed Budget

BUDGET MESSAGE
To: Mayor and City Council
From: Celinda Bickner, Finance Director
Date: May 20, 2026
City staƯ is presenting the proposed general fund budget for the upcoming fiscal year 2026-2027, beginning July 1, 2026, and ending June 30, 2027.

Let me start by summarizing the prior year’s strategies that have laid the foundation for the budget we present today.

In fiscal year 2024-2025, we began the balanced budget process by right-sizing the general fund and cutting $515,000 from the annual budget. We then moved the city’s investments out of an under-performing pool, increasing the city’s investment earnings by $684,000 over the prior year.

In fiscal year 2025-2026, we built on the prior year’s gains by cutting expenses by over $200,000, increasing investment income by leveraging long-term principal-protected products, and increasing our cash investment percentage from 75% to over 93%. EƯiciencies were gained in processes such as payroll and employee benefits administration saving countless staff hours. A 10-year plan to pay oƯ the unfunded portion of the CalPERS debt was approved and implemented. This long-range plan is poised to save the city over $3 million dollars over 10 years and, with favorable market conditions, will conclude sooner than expected.

In fiscal year 2026-2027, we are focused on our core themes: a balanced budget, maintaining resident service levels, providing easy-to-understand financial reporting, reducing expenses, and increasing investment revenues. We are also looking to drive growth through investments in economic development and process eƯiciencies, both on-line and in person.

We are poised to reap the benefits of the work directed by the city council and executed by staƯ over the past two years, making this budget year particularly exciting. New Measure P collections can bring about long-term financial stability if handled appropriately. By paying down existing debt, city revenues currently spent on interest can be preserved, and future operating expenses can be reduced.

I am personally honored to continue serving the citizens of Escalon and look forward to a prosperous new year of continual improvements. More good things to come.

Respectfully,
Celinda Bickner
ATTACHMENT 1

POLICE OFFICERS
POLICE

SERGEANTS

ACCOUNTS PAYABLE
CLERK

ACCOUNTS

RECEIVABLE CLERK

COMMUNITY

SERVICES OFFICER

CHIEF WATER

SYSTEM OPERATOR

MEASURE P

COMMITTEE

ECONOMIC

DEVELOPMENT

COMMITTEE

PLANNING

COMMISSION

OFFICE ASSISTANT

RECREATION

RESERVE POLICE

OFFICERS

CITY ENGINEER

CONTRACTED

CITY BUILDING

INSPECTOR

MAINTENANCE

WORKER I/II/III

MAINTENANCE

SERVICE CREW
LEADER

TRANSIT COORDINATOR

PART TIME

POLICE SERVICES

MANAGER

RECREATION

COMMISSION

CHIEF OF POLICE

CITY MANAGER

DEVELOPMENT &

COMMUNITY SERVICES

MANAGER

ASSOCIATE PLANNER CITY CLERK

PUBLIC WORKS

SUPERINTENDANT
FINANCE DIRECTOR | HR

ADMIMISTRATOR &

PAYROLL

CITY COUNCIL

CITY ATTORNEY

CONTRACTED

RECREATION

ASSISTANT I/II

SEASONAL

CITY OF ESCALON
2026-2027 ORGANIZATIONAL CHART

CITIZEN

ADVISORY

COMMITTEE

ACCOUNTANT

THE CITY OF ESCALON

REVENUES
75% 25%
Collections: Recommendations:

EXPENSES BY COST CENTER EXPENSE BY COST CATEGORIES
Safety Operations 57% $3,832,701 Econ Development $150,000 2% Streets & Parks 9% $622,790 General Operating $562,785 8% Recreation 6% $376,061 Insurance $509,489 8%
Community 2% $166,809 Legal Services $220,000 3%
Planning & Dev 11% $768,671 Loan Paydown CalPers $350,000 5% Other Operating 12% $800,000 Professional Services $785,000 12% Transfers 2% $168,174 Salaries $4,157,932 62%
$6,735,206 $6,735,206
$1,462,700

ALL TAX REVENUES
GENERAL FUND BUDGET ALLOCATION $6,735,206

PROPOSED USE OF MEASURE P TAX COLLECTIONS
PROPOSED 2026-2027 BUDGET

OVERALL PROPOSED BUDGET

ALL OTHER REVENUES
$5,083,971 $1,651,235
11% Special Revenue Funds
$2.5 M
35% Capital Projects
$ 7.9 M Multi Year
25% Enterprise Funds
$5.8 M
29% Governmental Funds
$6.7 M 29%
11% 25%
35%
$23.1 M
6%
$
$
$
UAAL Paydown Plan 24%
Salaries 23%
General 22%
Equipment & Maintenance 21%
Econ Development 10%
100%

PROPERTY TAX FRANCHISE FEES INVESTMENTS RECREATION FEES $2,112,163 31% $313,986 5% $367,000 5% $208,385 3%

SALES TAX SERVICE CHARGES LICENSES & PERMITS TRANSFERS IN $2,440,242 36% $412,674 6% $229,775 3% $333,250 5%

OTHER TAXES OTHER REVENUES ALL TAX REVENUES
$217,581 3% $100,151 1% $5,083,971 75% $1,651,235 25%
58% Safety 17% Community
12% Measure P 11% Development
GENERAL FUND REVENUES $6,735,206

PROPOSED GENERAL FUND EXPENSES

ALL OTHER REVENUES
Police Public
Works City Hall
Animal
Control
Streets
& Trees Library
Street
Lights
Comm
Center
Code Parks
Streets
Full
Expenses
Allocated
Costs Budget %
Insurance $509,489 (509,489) - Corporation Yard 414,886 (414,886) - Measure P 1,500 (1,500) - Civic Center Police Dept. 45,750 (45,750) - Civic Center City Hall 38,900 (38,900) - Legislative 198,146 (198,146) - Management & Support 793,026 (793,026) - Police 3,616,631 $3,616,631 54% Recreation 376,061 $376,061 6%
Animal Control 193,295 $193,295 3%
Street Lighting 143,200 $143,200 2%
Code Enforcement 22,775 $22,775 0%
Streets 224,098 $224,098 3%
Street Trees & Landscape 36,750 $36,750 1%
Planning 269,693 $269,693 4%
Building 245,001 $245,001 4%
Engineering 253,977 $253,977 4%
Parks 218,742 $218,742 3%
Library 77,684 $77,684 1%
Community Center 89,125 $89,125 1%
UAAL 10 Year Pay down 350,000 $350,000 5%
Equipment & Maintenance 300,000 $300,000 4%
Econ Development 150,000 $150,000 2%
Transfers Out 168,174 $168,174 2%
Total Expenses $ 8,736,903 $ (2,001,697) $6,735,206 100% Safety Expenses %
Police Expenses $ 3,616,631 53.7%
Animal Control $ 2.9% 193,295
Code Enforcement $ 0.3% 22,775
$ 3,832,701 57%
Streets & Parks Expenses %
Street Lighting $ 2.1% 143,200
Streets $ 3.3% 224,098
Street Trees & Landscape $ 0.5% 36,750
Parks $ 3.2% 218,742
$ 622,790 9%
Community Expenses %
Recreation $ 5.6% 376,061
Library $ 1.2% 77,684
Community Center $ 1.3% 89,125
$ 542,870 8%
Development Expenses %
Planning $ 4.0% 269,693
Building $ 3.6% 245,001
Engineering $ 3.8% 253,977
$ 768,671 11%
Transfers to Other Funds 168,174 $ 2.5%
Other Operating $ 11.9% 800,000
Total Expenses $ 6,735,206

THE CITY OF ESCALON

CITY OF ESCALON
Balanced Budget Summary
General Fund
Safety Expenses %
FY 2026-2027
Proposed Budget %
Full
Expenses
Allocated
Costs Budget %
Police Expenses $ 3,616,631 53.7%
Animal Control $ 2.9% 193,295
Taxes $ 5,083,971 75.5% Insurance $509,489 (509,489) - Code Enforcement $ 0.3% 22,775 Licenses & Permits 229,775 3.4% Corporation Yard 414,886 (414,886) - $ 3,832,701 57% Fines & Forfeitures 0.1% 4,000 Measure P 1,500 (1,500) - Use of Money & Property 367,000 5.4% Civic Center Police Dept. 45,750 (45,750) - Streets & Parks Expenses % Other Agencies 36,200 0.5% Civic Center City Hall 38,900 (38,900) - Street Lighting $ 2.1% 143,200 Current Service Charges 412,674 6.1% Legislative 198,146 (198,146) - Streets $ 3.3% 224,098 Other Revenues 59,951 0.9% Management & Support 793,026 (793,026) - Street Trees & Landscape $ 0.5% 36,750 Recreation Revenues 208,385 3.1% Police 3,616,631 $3,616,631 54% Parks $ 3.2% 218,742 Transfers In 333,250 4.9% Recreation 376,061 $376,061 6% $ 622,790 9% Animal Control 193,295 $193,295 3%
Total Revenues $ 6,735,206 100% Street Lighting 143,200 $143,200 2% Community Expenses % Code Enforcement 22,775 $22,775 0% Recreation $ 5.6% 376,061 Tax Revenue is 75.5% of Total Revenue Streets 224,098 $224,098 3% Library $ 1.2% 77,684 Property Tax Revenue $ 2,154,281 32% Street Trees & Landscape 36,750 $36,750 1% Community Center $ 1.3% 89,125 Measure P Tax Revenue $ 1,462,700 22% Planning 269,693 $269,693 4% $ 542,870 8% Base Sales Tax Revenue $ 15% 977,542 Building 245,001 $245,001 4% Franchise Fee Revenue $ 313,986 5% Engineering 253,977 $253,977 4% Development Expenses % All other Tax Revenues $ 2.6% 175,462 Parks 218,742 $218,742 3% Planning $ 4.0% 269,693 Library 77,684 $77,684 1% Building $ 3.6% 245,001
Measure P Tax Revenue Community Center 89,125 $89,125 1% Engineering $ 3.8% 253,977 Econ Development $ 150,000 10% UAAL 10 Year Pay down 350,000 $350,000 5% $ 768,671 11% Replace & Maintain Equip $ 300,000 21% Equipment & Maintenance 300,000 $300,000 4% Transfers to Other Funds 168,174 $ 2.5% General $ 327,700 22% Econ Development 150,000 $150,000 2% Other Operating $ 11.9% 800,000 Salaries $ 335,000 23% Transfers Out 168,174 $168,174 2% Total Expenses $ 6,735,206 UAAL Paydown Plan $ 350,000 24%
$ 1,462,700 Total Expenses $ 8,736,903 $ (2,001,697) $6,735,206 100%

REVENUES EXPENSES
Proposed
Safety
$3,832,701
57%
Streets & Parks
$622,790
9%
Community
$542,870
8%
Development
$768,671
12%
Other
Operating
$968,174
14% 2026-2027
Revenues
$6,735,206
Expenses
$6,735,206
Proposed Budget 2026 - 2027 5/21/2026

COUNCIL’S

OBJECTIVES
2026-2027
Fiscal year 2026-2027core objectives:
• Balanced General Fund operating budget
• Maintain current community service levels
• Establish a clear and understandable budget
• Maximize revenue, including investment opportunities
• Minimize expenditures
• Implement Strategic Plan Priorities
• Monitor and report Measure P Income and Expenses

FUND DESCRIPTIONS
General Fund - $6.7M Budget
Used to administrate dollars not required to be accounted for in a specific fund. City management operates the General Fund. Enterprise Funds - $5.8 M Budget ● Water ● Sewer ● Storm Water ● Public Transit Four separate funds used for self-supporting activities that provide services to residents for a fee.

Special Revenue Funds - $2.3 M Budget
Used to account for restricted funding from taxes, state or federal government grants, or other revenue sources where expenses are earmarked for a specific use.

Development Impact Funds - $25K Budget
Collected to offset expenses that can be directly linked to new development.

Landscape, Lighting Development Funds - $170K Budget
Assessed through property tax for the payment of expenses and maintenance that benefit specific LLM districts.

Debt Service Funds - $318K Budget
Used to track long-term debt principal and interest transactions.

City of Escalon 100
POINT IN TIME FIGURES 5/13/2026 % of Budget % of Total
Cash on Hand General Fund $5,441,653 $6,341,507
$5,299,730 84% $96,726 paid off
Outstanding Loan Balances - General Fund $6,525,360 103% $603,083 9% Renovations Loan 2,301,869 $699,809
Solar Loan 2,502,904 $5,284,378 83%
Loan Totals $4,804,773
$183,853 2.9% Cetera $466,869 63%
$1,041,777 16.4% LAIF $183,527 25%
OAK VALLEY BANK $86,537 12%
$736,933
* Fiscal year 2024-25 is unaudited
FY 24-25
Adopted Budget
FY 25-26
Adopted Budget
FY 26-27
Proposed Budget Difference

REVENUES
Taxes 46.5% 2,908,802 2,946,000 2,643,729 39% (302,271) Base Sales Tax 18.6% 1,030,198 1,181,249 977,542 15% (203,707) Measure P Tax 15.5% 65,000 980,000 1,462,700 22% 482,700 Licenses & Permits 3.0% 149,000 192,300 229,775 3% 37,475 Fines & Forfeitures 0.1% 32,200 4,700 4,000 0% (700)
Use of Money & Property 4.5% 110,000 285,400 367,000 5% 81,600 Other Agencies 0.5% 176,000 31,500 36,200 1% 4,700
Current Service Charges 3.0% 324,400 188,225 412,674 6% 224,449 Other Revenues 1.4% 191,082 87,000 59,951 1% (27,049)
Recreation Revenues 3.4% 180,500 217,300 208,385 3% (8,915) Transfers In 3.6% 155,500 227,833 333,250 5% 105,417
$ 5,322,682 $ 6,341,507 $ 6,735,206 100% $393,699
119% 106% 6%

EXPENDITURES
6200 - Police 56% 6200 3,099,747 3,535,660 3,616,631 54% 80,971 6210 - Animal Control 3% 6210 167,480 194,135 193,295 3% (840) 6220 - Street Lighting 2% 6220 113,941 146,636 143,200 2% (3,436) 6230 - Code Enforcement 1% 6230 3,000 41,624 22,775 0% (18,849) 6300 - Streets 5% 6300 392,728 287,459 224,098 3% (63,361) 6310 - Streets - Trees/Landscaping 1% 6310 30,300 44,687 36,750 1% (7,937) 6400 - Planning 4% 6400 208,130 230,997 269,693 4% 38,696 6420 - Building 5% 6420 197,264 310,728 245,001 4% (65,727) 6421 - Engineering 5% 6421 216,780 289,163 253,977 4% (35,186) 6600 - Parks 3% 6600 208,852 159,546 218,742 3% 59,196
6605 - Recreation 7% 6605 295,492 414,169 376,061 6% (38,108) 6610 - Library 1% 6610 46,169 81,402 77,684 1% (3,718)
6620 - Community Center 1% 6620 60,017 59,498 89,125 1% 29,627 9999 - Transfers Out 9% 9999 282,782 545,802 968,174 14% 422,372 $ 5,322,682 $ 6,341,507 $ 6,735,206 100% $393,699
Percentage of Budget 119% 106% 6%
Interest Savings Current Year - All Funds
Interest Earnings Current Year - All Funds
Current Revenue Budget Actual YTD
Current Budget Available YTD
Current Budget Target YTD
Total Expenditures
Total Revenues
Percentage of Budget
Current Expected Budget Surplus YTD
% of 25-26
Budget
Current Budget 2025-2026
% of 25-26
Budget
Vactor Truck Payoff
UAAL Paydown
Current Expense Budget Actual YTD
General Fund Revenue and Expenditure Summary
% of 26-27
Proposed
Budget Proposed Revenues FY 26-27 by Percentage
Proposed Expenses FY 26-27 by Service Type
Two Year Budget vs Actuals Compairson to Proposed 26-27

CITY OF ESCALON
UAAL Worksheets
Summary
Reduction $
% from 2025
Balance
Additional
Paid (ADP)
Value of $1
Paid
June 2025 $ 6,652,356
2026 $ 6,049,273 Current $ 603,083 9% 350,000 1.72
2027 $ 5,425,256 Expected $ 1,227,100 18% 350,000 1.78
Accelerated Payments $700,000
Value of $1 in ADP $1.75
Timeline 2026-2027
July 2027 Lump Sum Payment Option $603,825
Required minimum Payment less discount of 20,192
Oct 2027 Additional Payment Sent $350,000
Made Possible by Measure P funds
Mar 2028 New Actuarial with updated 2027 balance
Track and update actuals for accurate data $5,425,256
Notes:

Minimum required payment is based on many factors, including Payroll values.

Salaries increased net 6% in 2025-2026
Balance owed was increasing each year
Required minimum payment amount reduced 3%
Balance reduced net 9%
Time to Pay off reduced to 8 Years
* Future variables may increase time table or reduce savings Principal Balance
Finance

Unfunded Additional Accrued Liability - CalPers

THE CITY OF ESCALON
Earnings Summary - Straight Line Estimate Cetera LAIF OVB Sweep OVB Fees Savings $ 560,242 $ 367,053 $ 97,641 $ 6,216 Year Estimate at 9 months 54% 36% 9% 0.6%
Earnings
At: 4/30/2026 YTD July August September October November December January February March April CETERA Investments $ 466,868 7,407 105,627 50,045 61,272 14,281 141,046 26,313 60,878 - - LAIF State Fund $ 183,527 - - 77,160 - - 65,750 - - 40,617 - Oak Valley Bank (OVB) Sweep $ 81,367 9,116 5,366 4,717 5,542 4,710 7,823 9,032 10,466 12,566 12,030 OVB Fees Saved $ 5,180 560 427 540 413 571 625 535 412 548 548 Total Earned Fiscal Year to Date 736,942 17,082 111,419 132,462 67,227 19,563 215,244 35,880 71,756 53,731 12,578 Account Balances
At: 4/30/2026 LAST July August September October November December January February March April CETERA Investments $ 12,289,985 11,823,117 11,830,524 11,936,150 12,047,468 12,047,468 12,202,794 12,229,107 12,289,985 12,289,985 12,289,985 LAIF State Fund $ 3,041,115 7,242,588 7,242,588 7,077,747 7,077,747 7,077,747 5,000,748 5,066,498 3,000,498 3,000,498 3,041,115 OVB Sweep Account $ 6,420,426 1,864,309 1,364,527 1,299,037 1,510,719 1,510,719 1,880,880 4,102,163 6,121,463 6,103,122 6,420,426 OVB Bank Account $ 1,781,550 1,709,192 1,700,000 1,842,866 1,703,828 1,705,670 1,700,000 1,700,000 1,700,000 1,708,501 1,781,550 Last Balance Total 23,533,076 22,639,205 22,137,638 22,155,801 22,339,762 22,341,604 20,784,422 23,097,768 23,111,946 23,102,106 23,533,076 Loan Balances
At: 4/30/2026 LAST July August September October November December January February March April Energy & Water Projects Lease $ 4,706,682 4,873,852 4,873,852 4,873,852 4,873,852 4,706,682 4,706,682 4,706,682 4,706,682 4,706,682 4,706,682 WW Revenue Refunding Bonds - 2018 $ 2,114,923 2,372,760 2,372,760 2,372,760 2,224,533 2,224,533 2,224,533 2,224,533 2,224,533 2,114,923 2,114,923 Civic / Comm Center Renovations $ 2,310,685 2,389,331 2,380,661 2,371,972 2,363,284 2,354,578 2,345,871 2,337,057 2,328,279 2,319,482 2,310,685 Vactor Truck Lease Payments $ - - - - 545,962 415,552 411,289 407,007 - - - Well 1A Upgrades $ 2,097,366 - - - - 991,721 991,721 2,097,366 2,097,366 2,097,366 2,097,366 CALPERS - UAAL Balance Due $ 5,871,172 6,571,172 6,571,172 6,571,172 6,571,172 5,871,172 5,871,172 5,871,172 5,871,172 5,871,172 5,871,172 Inter Fund - Fund 209 Loans $ 2,709,096 2,724,762 2,724,762 2,724,762 2,724,762 2,724,762 2,724,762 2,724,762 2,724,762 2,709,096 2,709,096 Last Balance Total 19,809,924 18,931,877 18,923,207 18,914,518 19,303,565 19,289,000 19,276,030 20,368,579 19,952,794 19,818,721 19,809,924 Loan Payments
At: 4/30/2026 Year To Date July August September October November December January February March April Energy & Water Projects Lease $ 291,453 - - - - 291,453 - - - - - WW Revenue Refunding Bonds - 2018 $ 333,003 - - - 187,022 - - - - 145,981 - Civic / Comm Center Renovations $ 136,480 13,648 13,648 13,648 13,648 13,648 13,648 13,648 13,648 13,648 13,648 Vactor Truck Lease Payments $ 570,014 - - 7,937 132,937 6,107 6,107 6,107 410,818 - - Well 1A Upgrades $ 10,575 - - - - - 10,575 - - - -
CALPERS - UAAL Payments $ 915,547 $ 565,547 $ - $ - $ - $ 350,000 $ - - - - - Inter Fund - Fund 209 Loans $ 15,666 - - - - - - - - 15,666 - Last Balance Total 2,272,737 579,195 13,648 21,585 333,607 661,208 30,330 19,755 424,466 175,295 13,648 Interest Portion of Loan Payments
At: 4/30/2026 Year To Date July August September October November December January February March April Energy & Water Projects Lease $ 124,283 - - - - 124,283 - - - - - WW Revenue Refunding Bonds - 2018 $ 75,166 - - - 38,795 - - - - 36,371 - Civic / Comm Center Renovations $ 49,861 5,100 5,100 5,100 5,100 5,100 4,905 4,888 4,870 4,851 4,848 Vactor Truck Lease Payments $ 23,777 2,528 2,528 2,528 2,528 1,845 1,825 1,805 8,191 - - Well 1A Upgrades $ 10,575 - - - - - 10,575 - - - -
CALPERS - UAAL $ 226,219 226,219 - - - - - - - - -
Inter Fund - Fund 209 Loans $ - - - - - - - - - - -
Last Balance Total 22% 499,306 233,847 7,628 7,628 46,422 131,228 17,305 6,692 13,061 41,222 4,848 Most Likely Estimate - FY 25/26
Increased Sweep Balance February 2026
Sweep Interest income increasing going forward
LAIF rates dropped below 4% in February 2026
Move funds from LAIF to OVB Sweep to shelter gains
Rate dropped further in March 2026
CETERA watch short term loss
Anticipate short term stagnation during Q3, asset sales unfavorable Longer term assets may weather current political issues with less risk Year Estimate
Conservative
$ 1,031,152

EARNINGS SUMMARY / FORECAST FULL YEAR
2025-26 OVB SWEEP FEES SAVED CETERA LAIF QTR TOTAL
JUL 9,116 560 7,407 17,082 AUG 5,366 427 105,627 111,419 SEPT 4,717 540 50,045 77,160 132,462 OCT 5,542 413 61,272 67,227 NOV 4,710 571 14,281 19,563 DEC 7,823 625 141,046 65,750 215,244 JAN 9,032 535 26,313 35,880
FEB 10,466 412 60,878 71,756 MAR 12,566 548 - 40,617 53731 ARP 12,030 548 - 12,578 MAY 12,298 548 50,000 62,846 JUN 12,298 548 50,000 41,000 103,846
$ 105,964 $ 566,869$ 6,275 $ 224,527 $ 903,634
$ 112,239 $ 791,395 $ 166,692 OVB - 12% Cetera/ Laif - 88% Estimated 5/21/2026 Earnings and Loans Summary

City of Escalon Months
Fiscal Year 2025-2026 Adopted Budget VS 2026-27 Proposed Budget Comparison with Historical Actual Expenses General Fund Expenses
(0)
Departmental Expenditure Account Detail
* Fiscal Year is unaudited
Actual Actual Actual Adopted Budget Proposed Budget %
FY 2022-23 *FY 2023-24 *FY 2024-25 FY 25-26 FY 2026-27 of Budget PUBLIC WORKS - Streets/Lighting/Park/Trees $ 621,292 $ 724,161 $ 579,248 $ 638,327 $ 622,790 9% POLICE $ 3,174,855 $ 2,730,530 $ 2,997,668 $ 3,535,660 $ 3,616,631 54% ANIMAL CONTROL / CODE ENFORCEMENT $ 170,274 $ 220,294 $ 214,304 $ 235,759 $ 216,070 3% PLANNING/ BUILDING / ENGINEERING $ 441,585 $ 685,634 $ 725,079 $ 830,889 $ 768,671 11% RECREATION $ 321,250 $ 319,199 $ 433,483 $ 414,169 $ 376,061 6% COMMUNITY / LIBRARY $ 128,052 $ 176,358 $ 84,388 $ 140,900 $ 166,809 2% MANAGEMENT / LEGISLATION/ CIVIC CTRS $ - $ (31,583) $ - $ - $ 0% - TRANSFERS $ - $ - $ - $ 545,802 $ 968,174 14%
TOTAL $ 4,857,308 $ 4,824,593 $ 5,034,170 $ 6,341,506 $ 6,735,206 100% Sub Category - Break Out Data
Personnel Costs
PUBLIC WORKS - Streets/Lighting/Park/Trees $ 441,912 $ 533,614 $ 467,406 $ 530,161 $ 530,756 85% POLICE $ 1,984,628 $ 2,047,674 $ 2,020,771 $ 2,391,588 $ 2,526,904 70% ANIMAL CONTROL / CODE ENFORCEMENT $ 20,203 $ 1,273 $ - $ - $ - 0% PLANNING/ BUILDING / ENGINEERING $ 137,687 $ 317,446 $ 305,980 $ 349,135 $ 332,095 43% RECREATION $ 90,934 $ 52,081 $ 71,631 $ 84,080 $ 94,464 25% COMMUNITY / LIBRARY $ 26,960 $ 20,425 $ 17,874 $ 21,219 $ 26,661 16% MANAGEMENT / LEGISLATION/ CIVIC CTRS $ 742,195 $ 688,100 $ 442,113 $ 709,671 $ 647,052 58% TOTAL PERSONNEL COSTS $ 3,444,519 $ 3,660,613 $ 3,325,776 $ 4,085,854 $ 4,157,932 Overall Percent of Actual or Budget 71% 75% 68% 84% 86% $6,341,506 $ 6,735,206
5/13/2026
Sub Area - % of Budget
2025-2026 Budget vs Actuals - Adopted

Departmental Expenditure Account Detail
* Fiscal Year is unaudited
Actual Actual Actual Adopted Budget Proposed Budget %
FY 2022-23 *FY 2023-24 *FY 2024-25 FY 25-26 FY 2026-27 of Budget $6,341,506 $ 6,735,206
5/13/2026
Services and Supplies
PUBLIC WORKS - Streets/Lighting/Park/Trees $ 365,162 $ 397,601 $ 378,857 $ 393,284 $ 377,420 61% POLICE $ 539,064 $ 395,087 $ 441,398 $ 441,200 $ 549,457 15% ANIMAL CONTROL / CODE ENFORCEMENT $ 113,200 $ 158,362 $ 164,224 $ 168,100 $ 168,570 78% PLANNING/ BUILDING / ENGINEERING $ 215,597 $ 267,353 $ 253,673 $ 300,716 $ 285,576 37% RECREATION $ 159,000 $ 181,063 $ 256,695 $ 227,800 $ 219,597 58% COMMUNITY / LIBRARY $ 72,154 $ 117,796 $ 41,572 $ 91,350 $ 112,248 67% MANAGEMENT / LEGISLATION/ CIVIC CTRS $ 967,558 $ 1,043,389 $ 1,160,915 $ 1,050,738 $ 934,759 84% TOTAL SERVICES & SUPPLIES $ 2,431,735 $ 2,560,652 $ 2,697,335 $ 2,673,188 $ 2,647,627 Overall Percent of Actual or Budget 50% 70% 81% 65% 64% Cost Allocations T
PUBLIC WORKS - Streets/Lighting/Park/Trees $ (197,098) $ (273,554) $ (267,015) $ (295,118) $ (305,386) -49% 97% POLICE $ 599,235 $ 280,049 $ 535,499 $ 572,872 $ 490,270 14% 99% ANIMAL CONTROL / CODE ENFORCEMENT $ 36,872 $ 60,659 $ 50,080 $ 67,659 $ 47,500 22% 100% PLANNING/ BUILDING / ENGINEERING $ 88,300 $ 100,835 $ 165,425 $ 181,038 $ 151,000 20% 100% RECREATION $ 71,316 $ 86,055 $ 105,157 $ 102,289 $ 62,000 16% 100% COMMUNITY / LIBRARY $ 28,938 $ 38,136 $ 24,941 $ 28,331 $ 27,900 17% 100% MANAGEMENT / LEGISLATION/ CIVIC CTRS $ (1,713,327) $ (1,763,072) $ (1,600,207) $ (1,760,409) $ (1,586,811) -143% 0% TOTAL COST ALLOCATIONS $ (1,085,764) $ (1,470,891) $ (986,119) $ (1,103,338) $ (1,113,527) Overall Percent of Actual or Budget -45% -57% -37% -41% -42% Capital Outlay - $ 66,818 $ 74,219 $ - $ 140,000 $ 75,000 Transfers - $ - $ - $ - $ 545,802 $ 968,174
Sub Total $ 66,818 $ 74,219 $ - $ 685,802 $ 1,043,174
$ 4,857,308 $ 4,824,593 $ 5,036,991 $ 6,341,506 $ 6,735,206 Sub Area - % of Budget
Sub Area - % of Budget
2025-2026 Budget vs Actuals - Adopted

S T R A T E G I C P R I O R I T I E S
FISCAL STABILITY IS ALL ABOUT BEING RESPONSIVE.

Saving and earning more money benefits all city
departments. Transparent, timely reporting informs city stakeholders.

Financial Stability requires more than a good budget.

Forward-thinking policies that reduce city debt and
grow long-term investment gains help preserve future
revenues for city needs, making the city stronger and
better able to weather financial changes.

Transparent and timely reporting helps shine a light on spending and revenue patterns, opportunities for
process and procedural improvements, and encourages
input from city stakeholders.

The fiscal year 2026-2027 budget continues to maintain
a balanced budget structure by matching funding to
city expenses while keeping a strict eye on spending,
earnings and the separation of general fund dollars
from specific-use enterprise activity revenues.

Goals such as improved process efficiency, debt
reduction, cost savings, and timely reporting are core
themes that align directly with the strategic plan's Fiscal Stability directives.

ECONOMIC DEVELOPMENT IS ALL ABOUT THE TAX BASE.

Enticing new tax-generating businesses to open shop in
Escalon and helping existing businesses thrive.

PUBLIC SAFETY IS ALL ABOUT COMMUNITY SECURITY.

Spending to help retain our police force so that training dollars can stay in Escalon and benefit city residents.

INFRASTRUCTURE IS ALL ABOUT THE FUTURE.

Spending to replace or repair assets, buildings, and
vehicles so they are available for city business needs.

PROPOSED BUDGET

GENERAL FUND REVENUES

EXPECTED COLLECTIONS BY ACCOUNT
NUMBER FOR FISCAL YEAR 2026-2027 WITH

HISTORIES
*INCLUDES CURRENT FISCAL YEAR 2025-2026

BUDGET SURPLUS ESTIMATES
SALES TAX FORECAST THROUGH 2032

BASE SALES TAX ESTIMATES

MEASURE P SALES TAX ESTIMATES

City of Escalon 2027 Proposed Budget 10 $ 6,735,206.00 Tax - Measure P Tax - Measure P General Fund Financial Histories 1,462,700 1,510,294
Fiscal Years 2023 - 2026 / Adopted Budget - FY 2025-2026 $ 6,341,507 $ 4,573,957 $ 4,180,258 5/13/2026 Sales Tax Collected Sales Tax Budget Percent Realized $ 2,061,671 $ 2,161,249 95% $ 6,735,206 $ 6,341,507
GENERAL FUND REVENUES * Unaudited * Unaudited 05/13/26 NEW BUDGET Surplus Actual* Actual* Actual YTD Adopted Budget PROPOSED FORECAST Account Revenue 2023- 2024 2024 - 2025 2025-2026 FY 2025-26 Budget FY 2026-27 Budget FY 2025-26 Taxes
100-3000-1000 Property Tax - Current Secured $ 1,411,103 $ 1,469,036 $ 1,522,375.09 $ 1,470,000 $ (52,375) 1,240,293 1,826,850 100-3000-1001 Property Tax - MVLF In Lieu 803,466 835,433 428,935.08 836,000 407,065 662,705 514,722 100-3000-1010 Property Tax - Current Unsecured 81,452 87,130 92,446.23 87,500 (4,946) 142,829 110,935 100-3000-1020 Property Tax - Prior 840 1,291 2,586.14 1,400 (1,186) 3,996 3,103 100-3000-1035 Property Tax - Supplemental 63,131 51,342 28,610.56 51,500 22,889 44,203 34,333 100-3000-1036 Property Tax - Interest 14,231 17,576 11,739.00 18,000 6,261 18,137 14,087 100-3000-1100 Sales Tax 844,821 1,030,198 803,091.95 1,181,249 378,157 977,542 963,710 100-3000-1101 Sales Tax - Measure P - 0 1,258,578.56 980,000 (278,579) 1,462,700 1,510,294 100-3000-1110 Transient Occupancy Tax 3,183 2,728 3,105.00 2,900 (205) 3,790 3,726 100-3000-1120 Franchise Fees - Electric 118,411 136,106 132,724.70 136,400 3,675 91,258 159,270 100-3000-1121 Franchise Fees - Gas 52,851 39,279 43,385.34 39,500 (3,885) 40,685 52,062 100-3000-1123 Franchise Fees - Cable 19,312 22,812 14,680.64 23,000 8,319 22,682 17,617 100-3000-1126 Franchise Fees - Video SC 2,708 3,153 2,962.87 3,400 437 3,404 3,555 100-3000-1130 Business License Tax 55,752 54,876 49,360.28 55,000 5,640 73,267 59,232 100-3000-1140 Real Property Transfer Tax 26,182 23,898 29,747.00 24,000 (5,747) 42,119 35,696 100-3000-1186 SB1186 ADA Fees 779 13,664 2,617.20 - (2,617) 3,866 3,141 100-3200-1100 Proposition 172 Sales Tax 68,295 74,999 66,733.29 75,000 8,267 94,540 80,080 100-3800-1122 Franchise Fees - Garbage 60,159 61,472 41,208.22 52,000 10,792 63,667 49,450 100-3800-1124 Franchise Admin Fees - Garbage Bins 27,003 33,068 36,738.08 33,400 (3,338) 46,055 44,086 100-3800-1125 Franchise Admin Fees - Greenwaste 42,975 44,087 29,925.78 37,000 7,074 46,235 35,911 ** 80.5% Total Taxes: $ 3,696,653 $ 4,002,150 $ 4,601,551 $ 5,107,249 $ 505,698 $ 5,083,971 $ 5,521,861 75.5% Licenses & Permits
100-3000-2050 Fireworks Permits $ 737 $ 1,148 $ 287.00 $ 1,200 913 1,500 344 100-3210-2000 Animal Control Licenses 3,118 2,906 1,474.00 3,100 1,626 2,125 1,769 100-3420-2020 Building Permits - Construction 125,865 175,455 170,462.90 158,500 (11,963) 225,000 204,555 100-3421-2030 Encroachment Permits 13,311 29,406 9,121.00 29,500 20,379 1,150 10,945 ** 3.03% Total Licenses & Permits: $ 143,031 $ 208,915 $ 181,345 $ 192,300 $ 10,955 $ 229,775 $ 217,614 3.4% Fines & Forfeitures
100-3000-3010 Other Penalties $ 30,000 $ (36,500) $ (9,500.00) $ 1,500 11,000 1,000 - 100-3200-3000 Vehicle Code Fines 299 355 308.56 500 191 500 370 100-3200-3010 Other Police Fines - - - - - - -
100-3200-3090 Police Admin Citations 200 576 575.00 700 125 1,000 690 100-3210-3060 Unneutered Animal Citations - - - - - - - 100-3210-3090 Animal Control Admin Citation 625 - - - - - - 100-3230-3090 Abatement Admin Citation 1,950 (2,865) 1,300.00 2,000 700 1,500 1,560 ** 0.07% Total Fines & Forfeitures: $ 33,074 $ (38,434) $ (7,316) $ 4,700 $ 12,016 $ 4,000 $ 2,620 0.06% As of:

Revenue
Type
Available
Budget
Net of MP
Budget vs Actuals 1 of 3

GENERAL FUND REVENUES * Unaudited * Unaudited 05/13/26 NEW BUDGET Surplus Actual* Actual* Actual YTD Adopted Budget PROPOSED FORECAST Account Revenue 2023- 2024 2024 - 2025 2025-2026 FY 2025-26 Budget FY 2026-27 Budget FY 2025-26 Revenue
Type
Available
Budget
Use of Money & Property
100-3000-4000 Investment Earnings $ 66,935 $ 43,772 $ 185,567.61 $ 225,000 39,432 295,000 222,681 100-3000-4003 Loan Interest Earnings - - - - - - -
100-3000-4004 WWTP Loan Interest Earnings 1,175 - - - - - - 100-3000-4012 Cell Tower Rents 29,002 35,510 36,202.56 45,400 9,197 45,000 43,443 100-3000-4013 Cell Tower Rent Ayera - 3,200 11,100.00 - (11,100) 12,000 13,320 100-3605-4012 Recreation - Cell Tower Rents 15,611 15,111 13,509.00 15,000 1,491 15,000 16,211 ** 4.5% Total Use of Money & Property: $ 112,723 $ 97,593 $ 246,379 $ 285,400 $ 39,021 $ 367,000 $ 295,655 5.4% Other Agencies
100-3000-5000 COVID-19 - State Funds $ 224 $ - $ - $ - - - - 100-3000-5010 MVLF Residual 9,189 11,737 11,380.67 12,000 619 14,000 13,657 100-3000-5030 HOPTR - State Homeowners 8,377 8,110 3,781.63 7,500 3,718 8,200 4,538 100-3000-5081 Poet Lauret Grant 15,000 (120) - - - - -
100-3000-5082 Misc State Grants 173,659 - - - - - -
100-3000-5090 American Rescue Plan Act (ARPA) 905,931 - - - - - - 100-3200-5031 Federal Grants - Police - 3,222 - 3,500 3,500 4,000 3,500 100-3200-5072 POST Reimbursements 6,167 8,858 10,172.50 8,500 (1,673) 10,000 12,207 100-3200-5082 State Grants - Police - - - - - - -
100-3310-5010 Library - Repiars County Funding - (1) - - - - - ** 0.50% Total Other Agencies: $ 1,118,547 $ 31,806 $ 25,335 $ 31,500 $ 6,165 $ 36,200 $ 33,902 0.54% Current Service Charges
100-3000-6020 Sale of Maps $ 1,053 $ 509 1,515.03 $ 500 (1,015) 2,166 1,818 100-3000-6025 Expense Reimbursements 10,935 336 1,785.74 400 (1,386) 2,732 2,143 100-3000-6030 Filing Fees - 100 - 100 100 102 100
100-3000-6031 Business License Application Fees 6,378 6,375 7,017.00 6,200 (817) 9,809 8,420 100-3000-6125 Advertisements - 125 71.70 125 53 110 86
100-3000-6140 Storage Fees 25,350 24,850 20,750.00 23,000 2,250 28,573 24,900 100-3000-6170 Late Charges 25,735 (105,927) (58,574.65) 1,500 60,075 1,500 - 100-3000-6171 Collection Handling Fees 51 (2,815) - 200 200 204 200 100-3000-6181 Handling Fees 5,408 6,799 80,069.19 7,100 (72,969) 122,085 80,069 100-3000-6182 DIF Handling Fees 1,343 5,841 6,204.56 6,500 295 9,493 7,445 100-3200-6025 Police Expense Reimbursements 3,893 5,400 3,482.00 5,900 2,418 5,327 4,178 100-3200-6040 Special Police Fees 20,219 23,043 12,473.87 22,500 10,026 18,430 14,969 100-3200-6041 Vehicle Release Fees 19,014 14,541 22,168.00 14,500 (7,668) 30,952 26,602 100-3200-6045 Police Security Fees 7,089 8,219 1,937.00 8,000 6,063 3,698 2,324 100-3200-6181 Police Handling Fees - - - - - - -
100-3210-6060 Animal Shelter Revenues - (2,380) - - - - - 100-3230-6090 Abatement Reimbursement - - - - - - -
100-3300-6023 Trench Cut Fees 7,151 6,312 7,292.00 5,500 (1,792) 7,300 8,750 100-3300-6121 Street Cleaning Fees 4,009 4,009 3,006.45 4,500 1,494 4,500 3,608 100-3400-6000 Planning Fees 73,781 53,915 44,838.50 40,000 (4,839) 68,193 53,806 100-3420-6035 Permit Allocation 3,157 - - - - - -
100-3421-6050 Engineering Plan Check Fees - - 1,600.00 - (1,600) 2,500 1,920 100-3421-6070 Engineering Fees 61,913 11,840 65,028.54 12,000 (53,029) 65,000 78,034 Budget vs Actuals 2 of 3

GENERAL FUND REVENUES * Unaudited * Unaudited 05/13/26 NEW BUDGET Surplus Actual* Actual* Actual YTD Adopted Budget PROPOSED FORECAST Account Revenue 2023- 2024 2024 - 2025 2025-2026 FY 2025-26 Budget FY 2026-27 Budget FY 2025-26 Revenue
Type
Available
Budget
100-3605-6125 Recreation Advertisement 2,950 3,100 800.00 3,200 2,400 1,000 960 100-3620-6110 CSC Rentals 23,577 27,793 22,960.00 26,500 3,540 29,000 27,552 ** 3.0% Total Current Service Charges: $ 303,006 $ 91,984 $ 244,425 $ 188,225 $ (56,200) $ 412,674 $ 347,886 6.1% Other Revenues
100-3000-7000 Sale of Property $ 42,153 $ - $ - $ 1,000 1,000 1,000 - 100-3000-7002 Miscellaneous Revenue 707 13,182 761.76 1,000 238 1,000 762 100-3000-7004 Utility W/O 232 83 (92.35) 200 292 200 (92) 100-3000-7005 Restitution - - - - - - -
100-3000-7006 Yard Sales 470 400 260.00 400 140 400 260 100-3000-7010 Convenience Fees 5,102 1,669 - 1,800 1,800 1,000 - 100-3000-7021 Contributions - - - - - - -
100-3000-7040 Insurance Refunds 87,598 958 124,164.00 1,000 (123,164) 1,500 124,164 100-3000-7041 Loss / Damage Revenues - - - - - - -
100-3000-7043 Returned Check Charges 1,040 380 435.00 - (435) 620 435 100-3200-7000 Police - Sale of Property 5,250 8,520 - 4,000 4,000 4,000 - 100-3200-7002 Police - Miscellaneous Revenue 1,815 1,780 1,557.00 1,800 243 1,800 1,557 100-3200-7020 Police - SRO Reimbursement 46,032 66,413 32,032.87 67,000 34,967 40,000 32,033 100-3210-7002 Animal Control - Misc Revenue 8 - - - - - - 100-3210-7050 Animal Control - Spay/Neuter Voucher - 8,800 - 8,800 8,800 8,360 - 100-3605-7021 Recreation Contributions - - 50.00 - (50) 71 50 ** 1.4% Total Other Revenues: $ 190,407 $ 102,185 $ 159,168 $ 87,000 $ (72,168) $ 59,951 $ 159,168 0.9% Recreation Revenues
100-3605-8100 Recreation - Misc. Classes $ 23,125 $ 24,765 $ 19,360.00 $ 24,500 5,140 26,391 19,360 100-3605-8150 Recreation - Flag Football 18,813 24,933 27,761.35 25,500 (2,261) 42,039 27,761 100-3605-8420 Recreation - Ball Lights 1,024 - 2,624.00 - (2,624) 3,975 2,624 100-3605-8430 Recreation - Snack Bar 500 - - - - - -
100-3605-8440 Recreation - Field Rentals 1,980 300 4,800.00 700 (4,100) 7,272 4,800 100-3605-8500 Recreation - Soccer League 66,402 76,177 65,095.16 76,000 10,905 10,522 65,095 100-3605-8530 Recreation - Youth Baseball 38,796 59,124 46,821.00 59,500 12,679 70,782 46,821 100-3605-8555 Recreation - Basketball 22,285 25,166 27,764.22 25,800 (1,964) 42,051 27,764 100-3605-8570 Recreation - Adult Softball 4,400 4,840 - 5,300 5,300 5,353 - 100-3605-8580 Recreation - Swimming Pool - - - - - - -
** 3.4% Total Recreation Revenues: $ 177,325 $ 215,305 $ 194,226 $ 217,300 $ 23,074 $ 208,385 $ 194,226 3.1% Other Financing Sources
100-9999-9990 Transfers In - Fund to Fund 809,216 611,178 880,248 227,833 (652,415) 333,250 (431,425) ** 3.6% Total Transfers Into General Fund $ 809,216 $ 611,178 $ 880,248 $ 227,833 $ (652,415) $ 333,250 $ (431,425) 4.9% Total General Fund Revenues: $ 6,583,982 $ 5,322,682 $ 6,525,360.38 $ 6,341,507 $ (183,853) $ 6,735,206 $ 6,341,507.00 Percentage of Budget Realized: 100% 103%
Percentage of Budget Available: -3% $ 393,699
6% Surplus %
BUDGET $ 5,322,682 $ 6,341,507 Increase Overall -7%
Budget vs Actuals 3 of 3

S A L E S T A X & E X P E N S E F O R E C A S T
The total sales tax revenue expected for fiscal year 2026-2027 is $2.6 Million, which is 41% of general fund operating revenue. The remaining franchise fees, investments, and service fees make up the bulk of the funds used to provide basic city services. As base sales tax declines, Measure P sales tax will backfill future operating cost deficits.

Base sales tax rates are
falling as costs are rising.

Expenses increase 6% yearly
Investment income is a
steady 4%
Fee schedule deficits cost
the general fund $600,000
or more annually for
recreation and planning.

Reducing interest expenses
and increasing fee revenue
to cover service costs will be
key going forward
$962K $977K $915K $913K $908K $897K $884K
$1.64M $1.46M $1.47M $1.47M $1.47M $1.47M $1.46M

S A L E S T A X F O R E C A S T T O 2 0 3 2
• Looking forward, base sales tax
collection estimates show a steady
decline in revenues from 2025 to
2032. • Major factors in the decline are
lower gas tax collections due to
electric cars, lower gas prices, and
waning consumer purchases overall. • Top base tax areas for Escalon are gas and food establishments, with all
other business types making up only
18% of total sales tax revenues.

City of Escalon – 2026 - 2027 Budget

BASE SALES TAX

M E A S U R E P - S A L E S T A X F O R E C A S T T O 2 0 3 2 • Measure P use tax receipts are
expected to increase as they are
heavily driven by online sales. • Major collection factors are gasoline and food sales, as expected, but
online purchases shipped to Escalon
add more to this revenue. • The top 100 use tax areas are gas sales, online purchases, fast food, and
DMV fees. All other business types
make up only 25% of collections. • Estimations are based on little real data; future estimations may differ
greatly.

City of Escalon – 2026 - 2027 Budget

PROPOSED BUDGET

GENERAL FUND EXPENSES
BUDGET FOR FISCAL YEAR 2026-2027 BY

ACCOUNT NUMBER WITH HISTORIES
INCLUDES CURRENT FISCAL YEAR 2025-2026

ACTUAL EXPENSES TO DATE AND CURRENT
BUDGET AVAILABLE AS OF MAY 13, 2026

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
6010 - Insurance
100-6010-0285 Individual Insurance 776 800 24 - - - 0% - 100-6010-0286 Liability Insurance 184,746 183,000 (1,746) 209,459 190,576 (18,883) -10% 209,459 100-6010-0287 Fire / Property Insurance 34,408 (34,408) - 41,370 35,000 (6,370) -18% 51,713 100-6010-0288 Workers Comp Insurance 201,944 219,000 17,056 225,535 229,700 4,165 2% 248,317 100-6010-0391 Cost Center Charges (219,930) (183,800) 36,130 (250,829) (225,576) 25,253 -11% (261,172) 100-6010-0291 Workers Comp Charges (201,944) (219,000) (17,056) (225,535) (229,700) (4,165) 2% (248,317) ** 0% Total Insurance: $ - $ - -$ $ - $ - $ - -
6030 - Corporation Yard
100-6030-0100 Salaries 139,883 170,000 30,117 126,349 165,000 38,651 23% 156,000 100-6030-0102 Overtime 4,962 1,000 (3,962) 5,446 6,000 554 9% 6,817 100-6030-0106 Special Events Overtime - 500 500 - - - 0% - 100-6030-0109 CalPERS UAAL 51,785 46,000 (5,785) 38,008 57,500 19,492 34% 42,276 100-6030-0110 CalPERS ER 26,715 30,000 3,285 22,802 27,000 4,198 16% 29,000 100-6030-0111 Social Security 24,345 13,000 (11,345) 10,421 29,000 18,579 64% 13,000 100-6030-0112 Deferred Compensation 4,244 4,000 (244) 4,039 4,000 (39) -1% 5,050 100-6030-0113 PERS Employee 12,116 (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 37,160 31,000 (6,160) 27,891 40,000 12,109 30% 35,000 100-6030-0122 Fitness Program 41 100 59 276 50 (226) -452% 400 100-6030-0125 Life Insurance 67 300 233 75 75 - 0% 103
100-6030-0130 Workers Compensation 15,552 14,542 (1,010) 19,042 18,335 (707) -4% 20,000 100-6030-0131 Unemployment 338 400.00 62 2,072 400 (1,672) -418% 2,500 -
100-6030-0200 Office Supplies 230 500.00 270 267 300 33 11% 275 100-6030-0201 Printing / Reproduction - - - - - - 0% -
100-6030-0205 Special Dept Expenditures 6,427 10,000 3,573 9,635 6,400 (3,235) -51% 12,000 100-6030-0212 Equipment Replacement 29 2,000 1,971 4,184 500 (3,684) -737% 6,000 100-6030-0220 Small Tools 770 600 (170) 398 900 502 56% 175 100-6030-0225 Clothing 4,623 5,000.00 377 2,617 5,000 2,383 48% 3,100 100-6030-0227 Personal Safety 1,659 2,500.00 841 - 2,000 2,000 100% - 100-6030-0235 Telephone 5,279 7,200.00 1,921 3,057 5,200 2,143 41% 3,700 100-6030-0240 Electricity 6,414 4,500.00 (1,914) 5,266 5,100 (166) -3% 6,500 100-6030-0241 Utilities - Gas 998 1,400.00 402 771 1,200 429 36% 1,000 100-6030-0245 Rents & Leases - - - - - - 0% -
100-6030-0250 Maintenance - Building Supplies 1,265 2,000 735 1,141 1,500 359 24% 1,350 100-6030-0251 Building Maintenance 1,586 2,000 414 2,472 1,900 (572) -30% 3,300 100-6030-0255 M.E. - Special Department 466 1,500 1,034 701 500 (201) -40% 650 100-6030-0257 M.E. - Office Supplies 2,976 2,000 (976) 2,243 3,200 957 30% 2,540 100-6030-0260 Vehicle Repair 10,015 5,000 (5,015) 4,950 8,500 3,550 42% 5,900 100-6030-0261 Fuel 16,724 21,000 4,276 15,954 17,000 1,046 6% 18,500 100-6030-0262 Oil / Lube 795 600 (195) 832 700 (132) -19% 1,100 Available Budget
FY 2025-26
% of Budget
Available
2025-2026
City of Escalon - Expenses 1 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6030-0263 Tires 1,741 1,500 (241) 1,834 2,100 266 13% 1,800 100-6030-0264 Professional Services 1,971 1,500 (471) 1,140 2,200 1,060 48% 1,400 100-6030-0266 Auditor / Attorney Services 2,321 (2,321) - - 2,700 2,700 100% - 100-6030-0274 Contractual Services - Bldg Mtc 1,763 1,500 (263) 1,229 2,000 772 39% 1,300 100-6030-0275 Contractual Services - Pest Control 585 1,000 415 528 650 122 19% 650 100-6030-0290 Memberships / Dues - - - - - - 0% -
100-6030-0293 Safety / Training Supplies - 500 500 - - - 0% - 100-6030-0295 Travel / Conferences / Training 214 100 (114) - 500 500 100% - 100-6030-0319 Regulatory Fees 282 500 218 262 300 38 13% 300 100-6030-0391 Cost Center Charges (386,341) (395,242) (8,901) (341,317) (438,710) (97,393) 22% (434,886) 100-6030-0590 Machinery / Equipment Current - 10,000 10,000 - 10,000 10,000 100% 20,000 ** 0.0% Total Corporation Yard: $ - $ - -$ $ 1,322.24 $ - $ (1,322) 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 (5,643) - - 23,700 23,700 100% - 100-6040-0266 Auditor / Attorney Services 128 - (128) 552 250 (302) -121% 1,500 100-6040-0313 Community Relations - - - - 1,500 1,500 100% - 100-6060-0266 Auditor / Attorney Services - - - - - - 0% - - -
100-6040-0391 Cost Center Charges (2,949) - 2,949 (552) (31,450) (30,898) 98% (1,500) ** 0.0% Total Measure P $ 2,821 (2,821.43) - $ - $ - $ - 0% $ - 6060 - Civic Center - EPD
100-6060-0100 Salaries 387 - (387) - 500 500 100% -
100-6060-0109 CalPERS UAAL 83 - (83) - 125 125 100% -
100-6060-0130 Workers Compensation 17 - (17) - 27 27 100% - -
100-6060-0205 Special Dept Expenditures 1,780 1,000 (780) 2,524 1,700 (824) -48% 2,500 100-6060-0212 Equipment Replacement - 3,000 3,000 - - - 0% - 100-6060-0235 Telephone - 500 500 - - - 0% -
100-6060-0236 Computer 1,023 1,000 (23) - 1,100 1,100 100% - 100-6060-0240 Electricity 8,916 9,000 84 15,089 8,700 (6,389) -73% 16,500 100-6060-0241 Utilities - Gas 283 6,000 5,717 6,459 300 (6,159) -2053% 7,000 100-6060-0250 Maintenance - Building Supplies - 500 500 - - - 0% - 100-6060-0251 Building Maintenance 907 3,000 2,093 1,765 1,000 (765) -76% 2,000 100-6060-0264 Professional Services 11,061 10,000 (1,061) 4,575 11,000 6,425 58% 5,000 100-6060-0266 Auditor / Attorney Services - - - - - - 0% - 100-6060-0274 Contractual Services - Bldg Mtc 13,075 13,000 (75) 10,296 12,500 2,204 18% 11,050 100-6060-0275 Contractual Services - Pest Control 585 750 165 528 700 172 25% 700 100-6060-0319 Regulatory Fees 859 1,000 141 886 1,000 114 11% 1,000 -
100-6060-0391 Cost Center Charges (38,977) (48,750) (9,773) (41,032) (38,652) 2,380 -6% (45,750) City of Escalon - Expenses 2 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
** 0.0% Total Civic Center - Police Department: $ - $ - -$ $ 1,089.60 $ - $ (1,090) 0% $ - 6065 - Civic Center - C Hall
100-6065-0205 Special Dept Expenditures 909 1,000 91 2,075 900 (1,175) -131% 2,500 100-6065-0212 Equipment Replacement - 1,000 1,000 - - - 0% - 100-6065-0235 Telephone 8,062 6,300 (1,762) 3,877 8,400 4,523 54% 4,500 100-6065-0240 Electricity 2,125 1,800 (325) 2,964 2,500 (464) -19% 3,300 100-6065-0241 Gas 3,303 4,100 797 3,061 3,500 439 13% 3,300 100-6065-0250 Maintenance - Building Supplies 1,934 1,500 (434) 669 2,300 1,631 71% 900 100-6065-0251 Building Maintenance 927 2,200 1,273 1,254 1,100 (154) -14% 1,700 100-6065-0264 Professional Services - 3,500 3,500 8,247 - (8,247) 0% 9,000 100-6065-0274 Contractual Services - Bldg Mtc 11,334 12,000 666 12,341 12,000 (341) -3% 13,000 100-6065-0275 Contractual Services - Pest Control 585 500 (85) 528 700 172 25% 700 100-6065-0391 Cost Center Charges (29,180) (33,900) (4,720) (32,208) (31,400) 3,616 -12% (38,900) ** 0.1% Total Civic Center - City Hall: $ - - - $ 2,807.60 $ - $ - 0% $ - 6100 - Legislative
100-6100-0100 Salaries 84,850 108,000.00 23,150 37,120 92,500 55,380 60% 45,000 100-6100-0102 Overtime 56 500.00 444 294 100 (194) -194% 397 100-6100-0109 CalPERS UAAL 22,430 (22,430) - 11,076 23,600 12,524 53% 12,509 100-6100-0110 CalPERS ER 5,229 30,000 24,771 3,117 5,200 2,083 40% 3,844 100-6100-0111 Social Security 5,738 8,200 2,462 3,143 6,100 2,957 48% 3,869 100-6100-0112 Deferred Compensation 771 1,000 229 1,831 800 (1,031) -129% 2,052 100-6100-0113 PERS Employee 2,174 (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 16,807 19,000 2,193 8,654 17,700 9,046 51% 11,410 100-6100-0125 Life Insurance 12 100 88 50 50 - 0% 69
100-6100-0130 Workers Compensation 5,877 7,337 1,460 5,838 8,263 2,425 29% 6,200 100-6100-0131 Unemployment 523 700 177 632 700 68 10% 600 -
100-6100-0200 Office Supplies 685 500 (185) 525 800 275 34% 700 100-6100-0202 Printing / Reproduction 1,999 1,500 (499) 1,313 1,700 387 23% 1,500 100-6100-0204 Employee Relations - 5,000 5,000 - - - 0% 250 100-6100-0205 Special Dept Expenditures 81 1,000 919 1,496 250 (1,246) -498% 1,500 100-6100-0207 Election Expenditures 21,801 15,000 (6,801) - 3,000 3,000 100% 3,000 100-6100-0218 Recruitment Expenditures 539 1,000 462 384 500 116 23% 500 100-6100-0230 Legal Advertising 338 500 162 1,759 500 (1,259) -252% 2,000 100-6100-0235 Telephone 544 100 (444) 184 500 316 63% 250 100-6100-0264 Professional Services 604 2,500 1,896 691 6,400 5,709 89% 1,000 100-6100-0266 Auditor / Attorney 145,624 200,000 54,376 68,799 130,600 61,801 47% 75,000 100-6100-0267 Professional Services Leer Litigation 158,246 (158,246) - 3,070 25,000 21,930 88% 2,000 100-6100-0290 Membership Dues 6,562 6,000 (562) 11,957 7,062 (4,895) -69% 13,000 100-6100-0295 Travel / Conferences / Meetings 1,778 2,000 222 467 4,000 3,533 88% 5,000 City of Escalon - Expenses 3 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6100-0390 General Government Charges (530,448) (440,904) 89,544 (163,229) (398,703) (235,474) 59% (213,146) 100-6100-0391 Cost Center Charges 47,181 30,967 (16,214) 9,546 61,278 51,732 84% 15,000 ** 0.3% Total Legislative: $ - $ - -$ $ 14,065.85 $ - $ (14,066) 0% $ - 6110 - Mgmt & Support
100-6110-0100 Salaries 135,414 326,000 190,586 184,742 369,000 184,258 50% 287,430 100-6110-0102 Overtime 56 15,000 14,944 342 150 (192) -128% 584 100-6110-0109 CalPERS UAAL 43,796 (43,796) - 42,601 49,000 6,399 13% 58,206 100-6110-0110 CalPERS ER 16,776 127,000 110,224 23,078 17,000 (6,078) -36% 35,691 100-6110-0111 Social Security 19,458 25,800 6,342 14,736 22,000 7,264 33% 22,838 100-6110-0112 Deferred Compensation 2,321 5,000 2,679 3,359 3,000 (359) -12% 5,089 100-6110-0113 PERS Employee 9,870 (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 53,860 47,400 (6,460) 45,875 62,000 16,125 26% 73,985 100-6110-0125 Life Insurance 2,378 500 (1,878) 609 2,700 2,091 77% 1,055 100-6110-0130 Workers Compensation 12,780 30,375 17,595 21,078 17,036 (4,041) -24% 21,750 100-6110-0131 Unemployment 341 500 159 2,871 400 (2,471) -618% 4,409 100-6110-0150 CalPERS Administration Fees 110 - (110) - 120 120 100% - -
100-6110-0200 Office Supplies 3,265 6,500 3,235 4,723 3,400 (1,323) -39% 5,500 100-6110-0201 Postage 4,292 5,000 708 5,866 4,400 (1,466) -33% 7,500 100-6110-0202 Printing / Reproduction 563 600 37 183 700 517 74% 250 100-6110-0203 Collection Agency 97 200 103 32 100 68 68% 45 100-6110-0204 Employee Relations - 2,000 2,000 - - - 0% 2,500 100-6110-0205 Special Dept Expenditures 38,277 78,000 39,723 (111,452) 39,000 150,452 386% 39,000 100-6110-0212 Equipment Replacement - 5,000 5,000 - - - 0% 1,000 100-6110-0230 Legal Advertising - 100 100 6,286 - (6,286) 0% 7,500 100-6110-0231 Website 11,017 9,000 (2,017) (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% 5,500 100-6110-0235 Telephone 1,029 900 (129) 617 1,100 483 44% 800 100-6110-0236 Computer 11,199 20,000 8,801 4,412 11,000 6,588 60% 5,000 100-6110-0245 Rents & Leases 2,406 3,000 594 2,290 2,900 610 21% 2,500 100-6110-0251 COVID Related - - - - - - 0% -
100-6110-0257 M.E - Office Subscriptions 51,446 36,000 (15,446) 4,051 51,300 47,249 92% 5,000 100-6110-0260 Vehicle Repairs 801 1,000 199 562 1,000 438 44% 775 100-6110-0261 Fuel 236 200 (36) 193 300 107 36% 300
100-6110-0262 Oil / Lube 140 - (140) - 200 200 100% -
100-6110-0264 Professional Services 145,401 60,000 (85,401) 69,781 137,000 67,219 49% 75,000 100-6110-0270 Temp Employee Services 11,625 (11,625) - 813 3,000 2,188 73% 1,500 100-6110-0276 Contractual Services - Spcl Dept 7,851 35,000 27,149 (1,188) 7,000 8,188 117% 5,000 100-6110-0290 Membership Dues 150 500 350 552 200 (352) -176% 750 100-6110-0294 Compliance Training - - - - 1,200 1,200 100% - 100-6110-0295 Travel / Conferences / Meetings 873 4,000 3,127 945 5,500 4,555 83% 2,000 City of Escalon - Expenses 4 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6110-0313 Community Relations 1,244 1,000 (244) 3,240 1,500 (1,740) -116% 4,000 100-6110-0321 Property Taxes 11,879 (11,379) 500 331 12,000 11,669 97% 550 100-6110-0329 SB2557 Property Tax Charges 23,011 20,500 (2,511) 24,432 23,300 (1,132) -5% 24,450 100-6110-0390 General Government Charges (664,628) (921,239) (256,611) (448,714) (924,364) (475,651) 51% (803,026) 100-6110-0391 Cost Center Charges 40,669 44,664 3,995 (37,082) 58,158 95,240 164% 10,000 100-6110-0590 Machinery & Equipment Current - 10,000 10,000 64,457 - (64,457) 0% 5,000 ** 0.0% Total Management & Support: $ - $ - -$ $ 2,104.97 $ - $ (2,105) 0% $ - 6200 - Police
100-6200-0100 Salaries 858,948 1,102,450 243,502 770,282 1,057,000 286,718 27% 1,019,526 100-6200-0101 Police Reserves 20,902 70,000 49,098 54,256 22,000 (32,256) -147% 75,000 100-6200-0102 Overtime 101,516 45,200 (56,316) 124,291 132,000 7,709 6% 135,000 100-6200-0103 Special Events OT - Reserves - 2,500 2,500 - - - 0% - 100-6200-0106 Special Events OT - - - - - - 0% -
100-6200-0107 Police Salaries - SRO 31,908 (31,908) - - 45,000 45,000 100% - 100-6200-0108 Police Salaries - SRO OT 1,060 (1,060) - - 3,000 3,000 100% - 100-6200-0109 CalPERS UAAL 321,888 280,717 (41,171) 288,593 371,000 82,407 22% 325,000 100-6200-0110 CalPERS ER 142,162 131,183 (10,979) 91,087 151,500 60,413 40% 121,443 100-6200-0111 Social Security 137,007 87,000 (50,007) 72,158 157,000 84,842 54% 94,000 100-6200-0112 Deferred Compensation 45,528 18,500 (27,028) 35,712 46,500 10,788 23% 45,000 100-6200-0113 PERS Employee 79,546 (79,546) - 96,424 81,000 (15,424) -19% 127,000 100-6200-0118 Measure P Payroll - - 154,648 - (154,648) 0% 190,000 100-6200-0119 Incentives - - 51,856 - (51,856) 0% 68,000 100-6200-0120 Health 170,897 184,000 13,103 116,006 205,100 89,094 43% 148,000 100-6200-0122 Fitness Program 80 500 420 276 100 (176) -176% 335 100-6200-0125 Life Insurance 392 1,300 908 500 500 - 0% 600 100-6200-0128 W Comp 4850 City Share - 9,694 - (9,694) 0% - 100-6200-0129 W Comp 4850 Pool Net - (1,295) - 1,295 0% - 100-6200-0130 Workers Compensation 106,143 95,681 (10,462) 147,678 116,488 (31,189) -27% 160,000 100-6200-0131 Unemployment 2,792 4,100 1,308 13,985 3,400 (10,585) -311% 18,000 100-6200-0200 Office Supplies 2,515 1,800 (715) 1,318 2,600 1,282 49% 1,544 100-6200-0201 Postage - 100 100 98 - (98) 0% 134
100-6200-0202 Printing / Reproduction 711 1,000 289 1,778 900 (878) -98% 2,419 100-6200-0205 Special Dept Expenditures 11,285 23,000 11,715 12,922 10,500 (2,422) -23% 15,063 100-6200-0208 Ammunition 1,471 2,000 529 277 3,000 2,723 91% 5,000 100-6200-0212 Equipment Replacement 2,757 5,000 2,243 1,096 3,500 2,404 69% 1,491 100-6200-0213 Police DP Services 11,801 12,000 199 7,499 10,500 3,001 29% 8,283 100-6200-0218 Recruitment Expenditures 2,882 1,000 (1,882) 977 3,000 2,023 67% 1,191 100-6200-0225 Clothing 5,216 15,000 9,784 3,663 5,800 2,137 37% 4,982 100-6200-0226 Reserve Expenses 1,141 2,500 1,359 2,089 1,200 (889) -74% 2,654 100-6200-0227 Personal Safety 3,427 10,000 6,573 2,255 4,000 1,745 44% 3,067 100-6200-0228 Cadets 76 1,000 924 599 200 (399) -199% 814 100-6200-0235 Telephone 20,230 26,000 5,770 15,906 18,200 2,294 13% 19,345 100-6200-0236 Computer - - - - - - 0% -
City of Escalon - Expenses 5 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6200-0255 M.E. Special Dept 17,388 20,000 2,612 19,648 17,800 (1,848) -10% 26,019 100-6200-0257 M.E - Office Supplies 6,587 7,500 913 5,471 6,500 1,029 16% 6,487 100-6200-0258 M.E.- Radios 30,792 10,000 (20,792) 9,984 36,000 26,016 72% 9,691 100-6200-0260 Vehicle Repairs 6,626 20,000 13,374 34,056 6,500 (27,556) -424% 41,000 100-6200-0261 Fuel 36,653 37,000 347 32,505 35,000 2,495 7% 38,674 100-6200-0262 Oil / Lube 1,605 (1,605) - 5,272 1,800 (3,472) -193% 4,200 100-6200-0263 Tires 1,342 (1,342) - - 1,600 1,600 100% - 100-6200-0264 Professional Services 211,772 195,000 (16,772) 188,937 212,000 23,063 11% 220,000 100-6200-0266 Auditor / Attorney 42,515 20,000 (22,515) 105,676 29,000 (76,676) -264% 100,000 100-6200-0290 Membership Dues 2,260 4,100 1,840 2,303 2,600 297 11% 3,132 100-6200-0295 Travel / Conferences / Meetings 1,075 2,000 925 4,197 5,000 803 16% 3,887 100-6200-0296 Training - POST 18,369 10,000 (8,369) 21,050 21,000 (50) 0% 26,380 100-6200-0297 Training - Reserves - 1,000 1,000 - 1,000 1,000 100% - 100-6200-0313 Community Relations 904 2,000 1,096 1,079 2,000 921 46% 4,000 100-6200-0390 General Government Charges 454,741 511,621 56,880 247,346 481,000 233,654 49% 370,270 100-6200-0391 Cost Center Charges 80,758 115,995 35,237 76,994 91,872 14,878 16% 120,000 100-6200-0590 Machinery & Equipment Current - 20,000 20,000 130,649 130,000 (649) 0% 50,000 ** 55.9% Total Police: $ 2,997,668 $ 3,099,747 $ 102,079 $ 2,961,792 $ 3,535,660 $ 573,868 16% $ 3,616,631 6210 - Animal Control
100-6210-0202 Printing / Reproduction - - - - - - 0% -
100-6210-0205 Special Dept Expenditures 836 - (836) 707 1,000 293 29% 710 100-6210-0221 Vet Treatment - - - - - - 0% -
100-6210-0225 Clothing - - - - - - 0% -
100-6210-0235 Telephone - 300 300 - - - 0% -
100-6210-0240 Electricity 1,381 1,600 219 1,187 1,300 113 9% 1,450 100-6210-0250 Maintenance - Building Supplies - - - - - - 0% - 100-6210-0251 Building Maintenance 30 100 70 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 161,393 134,000 (27,393) 120,991 135,200 14,209 11% 144,900 100-6210-0275 Pest Control 585 500 (85) 528 550 22 4% 646 100-6210-0295 Travel / Conferences / Meetings - - - - - - 0% - 100-6210-0390 General Government Charges 26,323 26,017 (306) 11,126 30,500 19,374 64% 20,500 100-6210-0391 Cost Center Charges 23,756 4,963 (18,793) 25,410 25,535 125 0% 25,000 ** 3.0% Total Animal Control: $ 214,304 $ 167,480 $ (46,824) $ 160,013 $ 194,135 $ 34,122 18% $ 193,295 6220 - Street Lighting
100-6220-0100 Salaries 2,490 3,300 810 2,668 3,000 332 11% 3,390 100-6220-0102 Overtime - 100 100 269 - (269) 0% 361
City of Escalon - Expenses 6 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6220-0109 CalPERS UAAL 802 - (802) 811 1,000 189 19% 913 100-6220-0110 CalPERS ER 272 600 328 275 300 25 8% 350
100-6220-0111 Social Security 306 300 (6) 205 350 145 41% 260 100-6220-0112 Deferred Comp 457B - - 34 - (34) 0% 46
100-6220-0113 PERS Employee 119 - (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 856 800 (56) 620 1,000 380 38% 795 100-6220-0125 Life Insurance 1 25 24 10 25 15 60% 14
100-6220-0130 Workers Compensation 240 241 1 430 294 (137) -47% 520 100-6220-0131 Unemployment 8 25 17 32 25 (7) -29% 39
-
100-6220-0205 Special Dept Expenditures 103 1,500 1,397 2,500 125 (2,375) -1900% 3,400 100-6220-0212 Equipment Replacement 8,910 15,000 6,090 915 9,300 8,385 90% 5,000 100-6220-0220 Small Tools - 100 100 - - - 0% -
100-6220-0255 M.E. Special Dept - 1,000 1,000 - - - 0% - 100-6220-0271 Traffic Controls - - - - - 0% -
100-6220-0273 Street Lights 104,984 87,000 (17,984) 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 20,183 3,950 (16,233) 7,734 25,000 17,266 69% 15,000 100-6220-0391 Cost Center Charges 17,357 (17,357) - 16,767 18,097 1,330 7% 18,000 ** 2.1% Total Street Lighting: $ 156,630 $ 113,941 $ (42,688) $ 111,195 $ 146,636 $ 35,441 24% $ 143,200 6230 - Code Enforcement
100-6230-0202 Printing & Reproduction - - - - - 0% -
100-6230-0205 Special Department Expenditures - 500 500 545 5,000 4,455 89% 775 100-6230-0210 Weed Control - - - - - - 0% -
100-6230-0266 Attorney - 2,500 2,500 - - - 0% -
100-6230-0276 Contractual Services - Spcl Dept - - - 9,248 25,000 15,753 63% 20,000 100-6230-0390 General Government Charges - - - 338 6,000 5,662 94% 500 100-6230-0391 Cost Center Charges 0.00 - (0) 1,157 5,624 4,467 79% 1,500 ** 0.2% Total Code Enforcement: $ 0 $ 3,000 $ 3,000 $ 11,288 $ 41,624 $ 30,336 73% $ 22,775 6300 - Streets
100-6300-0100 Salaries 49,995 69,936 19,941 47,809 58,000 10,191 18% 59,473 100-6300-0102 Overtime 4,536 3,500 (1,036) 6,718 5,500 (1,218) -22% 7,763 100-6300-0109 CalPERS UAAL 18,860 18,660 (200) 16,187 21,000 4,813 23% 18,291 100-6300-0110 CalPERS ER 7,651 25,000 17,349 6,892 7,700 808 10% 8,557 100-6300-0111 Social Security 8,220 5,500 (2,720) 3,799 10,200 6,401 63% 4,726 100-6300-0112 Deferred Compensation 1,998 1,200 (798) 2,505 2,000 (505) -25% 3,203 100-6300-0113 PERS Employee 3,404 3,404 0 3,945 3,500 (445) -13% 4,931 100-6300-0118 Measure P Payroll - - 2,688 - (2,688) 0% 3,275 City of Escalon - Expenses 7 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6300-0119 Incentives - - 2,744 - (2,744) 0% 3,420
100-6300-0120 Health 12,637 15,200 2,563 9,712 13,500 3,788 28% 12,325 100-6300-0122 Fitness Program 16 100 84 16 50 34 68% 22 100-6300-0125 Life Insurance 23 100 77 50 50 - 0% 69
100-6300-0130 Workers Compensation 6,082 5,869 (213) 8,586 6,521 (2,065) -32% 8,800 100-6300-0131 Unemployment 122 200 78 759 150 (609) -406% 850 100-6300-0205 Special Dept Expenditures 7,384 12,350 4,966 7,369 8,000 631 8% 9,496 100-6300-0210 Weed Control - 500 500 - - - 0% -
100-6300-0212 Equipment Replacement 11,244 8,000 (3,244) 8,223 14,000 5,777 41% 2,603 100-6300-0215 Street Patch Materials - - - - - - 0% -
100-6300-0216 Street Paint 1,694 3,000 1,306 - 3,000 3,000 100% 2,000 100-6300-0219 Street Signs 7,357 6,500 (857) 2,844 7,500 4,656 62% 3,868 100-6300-0220 Small Tools 229 500 271 108 500 392 78% 146 100-6300-0225 Clothing - - - - - - 0% -
100-6300-0227 Personal Safety - - - - - - 0% -
100-6300-0240 Electricity 1,562 1,500 (62) 1,134 1,500 366 24% 1,537 100-6300-0245 Rents & Leases - 100 100 - - - 0% -
100-6300-0253 Streets Mtc Paint - 50 50 - - - 0% -
100-6300-0255 M.E. Special Dept 1,737 2,700 963 53 2,200 2,147 98% 72 100-6300-0259 M.E. Sweeper - 1,400 1,400 327 1,000 673 67% 445 100-6300-0264 Professional Services 393 1,000 607 647 500 (147) -29% 880 100-6300-0271 Contractual Services - Traffic Co 7,861 14,500 6,639 11,024 8,200 (2,824) -34% 12,180 100-6300-0273 Contractual Services - Street Lights 2,891 2,500 (391) 2,533 2,500 (33) -1% 3,123 100-6300-0276 Contractual Services - Spcl Dept 26,450 24,000 (2,450) 10,211 63,000 52,789 84% 12,043 100-6300-0390 General Government Charges 30,927 82,546 51,619 16,312 38,000 21,688 57% 25,000 100-6300-0391 Cost Center Charges 8,017 69,213 61,196 10,397 9,387 (1,010) -11% 15,000 100-6300-0590 Machinery & Equipment Current - 13,700 13,700 - - - 0% - ** 3.5% Total Streets: $ 221,291 $ 392,728 $ 171,437 $ 183,592 $ 287,459 $ 103,867 36% $ 224,098 6310 - Street Trees / Landscape
100-6310-0205 Special Dept Expenditures 10,466 7,000 (3,466) 1,192 7,700 6,508 85% 1,500 100-6310-0220 Small Tools - 100 100 - - - 0% -
100-6310-0240 Electricity 1,704 1,000 (704) 1,332 1,500 168 11% 1,750 100-6310-0255 M.E. Special Dept - 100 100 - - - 0% -
100-6310-0272 Contractual Services - Trees / Landscape 31,617 22,000 (9,617) 17,947 22,000 4,053 18% 22,000 100-6310-0276 Contractual Services - Spcl Dept - 100 100 - - - 0% - 100-6310-0390 General Government Charges 4,789 (4,789) - 2,367 8,000 5,633 70% 4,000 100-6310-0391 Cost Center Charges 4,287 (4,287) - 5,103 5,487 385 7% 7,500 ** 0.5% Total Streets Trees & Landscaping: $ 52,862 $ 30,300 $ (22,562) $ 27,941 $ 44,687 $ 16,747 37% $ 36,750 6400 - Planning
100-6400-0100 Salaries 64,599 75,000 10,401 55,010 75,500 20,490 27% 67,039 City of Escalon - Expenses 8 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6400-0102 Overtime - - - - - - 0% -
100-6400-0109 CalPERS UAAL 17,402 (17,402) - 13,515 19,400 5,885 30% 14,769 100-6400-0110 CalPERS ER 8,085 31,000 22,915 7,845 8,500 655 8% 9,549 100-6400-0111 Social Security 7,772 5,100 (2,672) 4,423 8,500 4,077 48% 5,371 100-6400-0112 Deferred Compensation 1,659 900 (759) 3,002 1,800 (1,202) -67% 3,564 100-6400-0113 PERS Employee 4,013 (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 3,214 5,500 2,286 4,077 3,800 (277) -7% 4,874 100-6400-0125 Life Insurance 16 100 84 16 50 34 68% 22
100-6400-0130 Workers Compensation 5,455 6,417 962 6,896 6,424 (473) -7% 7,000 100-6400-0131 Unemployment 100 300 200 871 125 (746) -597% 900 100-6400-0200 Office Supplies 265 200 (65) 373 300 (73) -24% 415 100-6400-0201 Postage 1,316 1,100 (216) 1,383 1,416 33 2% 1,881 100-6400-0202 Printing / Reproduction - - - - - - 0% -
100-6400-0205 Special Dept Expenditures 103 1,000 897 1,366 125 (1,241) -993% 1,671 100-6400-0229 Planning Commission 1,000 2,500 1,500 1,000 1,200 200 17% 1,360 100-6400-0230 Legal Advertising 1,643 1,600 (43) 1,031 1,500 469 31% 1,231 100-6400-0235 Telephone 273 300 27 92 300 208 69% 125
100-6400-0257 M.E - Office Supplies 2,421 1,200 (1,221) 2,420 2,500 80 3% 2,636 100-6400-0264 Professional Services - - - - - - 0% -
100-6400-0266 Auditor / Attorney Services 26,552 (26,552) - 19,352 21,500 2,148 10% 26,318 100-6400-0267 Professional Services - Planning (4,696) 50,000 54,696 (25,918) 26,500 52,418 198% 55,000 100-6400-0290 Membership Dues - 500 500 600 - (600) 0% 816 100-6400-0295 Travel / Conferences / Meetings - 100 100 27 500 473 95% 37 100-6400-0390 General Government Charges 33,966 22,330 (11,636) 18,808 37,000 18,192 49% 30,000 100-6400-0391 Cost Center Charges 12,607 2,833 (9,774) 20,824 10,058 (10,766) -107% 25,000 100-6400-0590 Machinery & Equipment Current - 150 150 - - - 0% - ** 2.7% Total Planning: $ 187,766 $ 208,130 $ 20,364 $ 145,422 $ 230,997 $ 85,575 37% $ 269,693 6420 - Building
100-6420-0100 Salaries 51,256 60,500 9,244 43,006 61,500 18,494 30% 52,722 100-6420-0102 Overtime - - - - - - 0% -
100-6420-0109 CalPERS UAAL 14,099 (14,099) - 10,828 15,600 4,772 31% 11,880 100-6420-0110 CalPERS ER 6,396 25,000 18,604 6,070 6,500 430 7% 7,431 100-6420-0111 Social Security 6,292 4,200 (2,092) 3,487 6,700 3,213 48% 4,262 100-6420-0112 Deferred Compensation 1,409 800 (609) 2,549 1,500 (1,049) -70% 3,023 100-6420-0113 PERS Employee 3,203 (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 2,779 4,800 2,021 3,076 3,200 124 4% 3,729 100-6420-0125 Life Insurance 14 100 86 16 50 34 68% 22
100-6420-0130 Workers Compensation 4,425 5,103 678 5,532 5,235 (297) -6% 5,800 100-6420-0131 Unemployment 77 200 123 683 100 (583) -583% 775 City of Escalon - Expenses 9 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6420-0200 Office Supplies 322 400 78 386 400 14 4% 431 100-6420-0205 Special Dept Expenditures - 1,000 1,000 - 32,000 32,000 100% - 100-6420-0220 Small Tools - - - - - - 0% -
100-6420-0229 Planning Commission - - - - - - 0% -
100-6420-0230 Legal Advertising 34 100 66 240 - (240) 0% 326 100-6420-0232 Software Fees - 100 100 5,693 - (5,693) 0% 7,743 100-6420-0235 Telephone 136 150 14 46 150 104 69% 63
100-6420-0257 M.E - Office Supplies 2,421 1,700 (721) 2,420 2,400 (20) -1% 2,636 100-6420-0264 Professional Services - Special Dept - - - - - - 0% - 100-6420-0268 Professional Services - Building 108,276 70,000 (38,276) 67,712 100,000 32,288 32% 92,088 100-6420-0290 Membership Dues - - - 600 - (600) 0% 816
100-6420-0295 Travel & Conference 105 - (105) - 500 500 100% - 100-6420-0390 General Government Charges 42,558 20,432 (22,126) 14,261 47,000 32,739 70% 24,000 100-6420-0391 Cost Center Charges 23,936 2,779 (21,157) 15,690 24,693 9,003 36% 19,000 ** 3.6% Total Building: $ 267,737 $ 197,364 $ (70,373) $ 189,076 $ 310,728 $ 121,652 39% $ 245,001 6421 - Engineering -
100-6421-0100 Salaries 60,025 64,000 3,975 48,891 70,000 21,109 30% 60,623 100-6421-0102 Overtime - - - - - - 0% -
100-6421-0109 CalPERS UAAL 15,916 (15,916) - 12,257 18,000 5,743 32% 13,598 100-6421-0110 CalPERS ER 7,139 27,000 19,861 6,738 7,000 262 4% 8,328 100-6421-0111 Social Security 7,112 4,600 (2,512) 3,925 7,500 3,575 48% 4,846 100-6421-0112 Deferred Compensation 1,634 900 (734) 2,957 1,700 (1,257) -74% 3,541 100-6421-0113 PERS Employee 3,599 (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 3,214 5,500 2,286 3,496 3,700 204 6% 4,293 100-6421-0125 Life Insurance 16 100 84 16 25 9 36% 22
100-6421-0130 Workers Compensation 4,976 5,650 674 6,239 5,926 (313) -5% 6,400 100-6421-0131 Unemployment 85 200 115 770 100 (670) -670% 775 100-6421-0200 Office Supplies 203 200 (3) 248 200 (48) -24% 244 100-6421-0201 Postage - - - 200 - (200) 0% 272
100-6421-0202 Printing & Reproduction - - - - - - 0% -
100-6421-0205 Special Dept Expenditures - 1,500 1,500 700 - (700) 0% 952 100-6421-0230 Advertising - Legal 34 - (34) - - - 0% -
100-6421-0235 Telephone 136 100 (36) 46 125 79 63% 63
100-6421-0257 M.E - Office Supplies 3,121 2,000 (1,121) 2,420 3,100 680 22% 2,636 100-6421-0264 Professional Services - Spcl Dept - 1,000 1,000 - - - 0% - 100-6421-0265 Professional Services - Engineering 108,095 75,000 (33,095) 123,764 106,000 (17,764) -17% 85,000 100-6421-0266 Professional Services - Attorney 1,912 (1,912) - - - - 0% - 100-6421-0290 Membership Dues - 1,000 1,000 600 - (600) 0% 816 100-6421-0295 Travel / Conferences / Training - - - - - - 0% - City of Escalon - Expenses 10 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6421-0390 General Government Charges 36,100 24,655 (11,445) 20,108 42,000 21,892 52% 25,000 100-6421-0391 Cost Center Charges 16,259 3,375 (12,884) 24,665 20,287 (4,378) -22% 28,000 ** 5.0% Total Engineering: $ 269,576 $ 216,780 $ (52,796) $ 265,072 $ 289,163 $ 24,091 8% $ 253,977 6600 - Parks -
100-6600-0100 Salaries 13,711 23,000 9,289 16,348 16,500 152 1% 19,561 100-6600-0102 Overtime 799 2,800 2,001 2,140 1,100 (1,040) -95% 2,358 100-6600-0109 CalPERS UAAL 5,389 (5,389) - 4,906 6,000 1,094 18% 5,418 100-6600-0110 CalPERS ER 2,215 9,100 6,885 2,341 2,400 59 2% 2,804 100-6600-0111 Social Security 2,458 1,900 (558) 1,266 3,500 2,234 64% 1,514 100-6600-0112 Deferred Compensation 60 100 40 319 100 (219) -219% 428 100-6600-0113 PERS Employee 943 - (943) 1,310 1,000 (310) -31% 1,568 100-6600-0118 Measure P Payroll - - 988 - (988) 0% 1,147 100-6600-0119 Incentives - - 933 - (933) 0% 1,164
100-6600-0120 Health 4,315 6,100 1,785 4,304 5,000 696 14% 5,357 100-6600-0122 Fitness Program - 100 100 - - - 0% -
100-6600-0125 Life Insurance 6 100 94 10 25 15 60% 14
100-6600-0130 Workers Compensation 1,633 1,730 97 2,542 1,841 (702) -38% 2,900 100-6600-0131 Unemployment 34 100 66 252 50 (202) -404% 250 100-6600-0205 Special Dept Expenditures 7,941 7,500 (441) 12,611 8,000 (4,611) -58% 13,483 100-6600-0212 Equipment Replacement 2,806 4,500 1,694 1,348 3,000 1,652 55% 1,833 100-6600-0220 Small Tools 242 400 158 102 300 198 66% 139 100-6600-0225 Clothing - - - - - - 0% -
100-6600-0240 Electricity 6 100 94 (4) 25 29 116% 31
100-6600-0245 Rents & Leases 484 500 16 - 584 584 100% - 100-6600-0250 Building Supplies 1,259 1,200 (59) - 1,500 1,500 100% - 100-6600-0251 Building Maintenance - 500 500 960 - (960) 0% 653 100-6600-0255 M.E - Special Departmental 172 1,000 828 812 500 (312) -62% 1,105 100-6600-0260 Vehicle Repairs - 2,000 2,000 - 1,000 1,000 100% - 100-6600-0262 Oil / Lube - - - - - - 0% -
100-6600-0264 Professional Services - Spcl Dept 61,166 60,000 (1,166) 65,180 57,000 (8,180) -14% 76,937 100-6600-0272 Contractual Services - Trees & Landsc 100 12,000 11,900 18,400 1,000 (17,400) -1740% 25,024 100-6600-0275 Professional Services - Pest Control 5,845 4,500 (1,345) 5,555 5,700 145 3% 6,188 100-6600-0276 Contractual Services - Spcl Dept 552 500 (52) 2,563 800 (1,763) -220% 3,485 100-6600-0279 Contractual Services - Parks Mtc 2,562 2,000 (562) 280 3,000 2,720 91% 381 100-6600-0390 General Government Charges 20,639 40,456 19,817 12,708 24,500 11,792 48% 20,000 100-6600-0391 Cost Center Charges 13,126 26,666 13,540 23,849 15,121 (8,728) -58% 25,000 100-6600-0590 Machinery & Equipment Current - - - - 0% - ** 3.4% Total Parks: $ 148,465 $ 208,852 $ 60,387 $ 182,026 $ 159,546 $ (22,480) -14% $ 218,742 6605 - Recreation
100-6605-0100 Salaries 41,993 31,000 (10,993) 35,993 50,000 14,007 28% 55,000 100-6605-0102 Overtime 555 500 (55) 363 800 437 55% 499 100-6605-0109 CalPERS UAAL 10,695 (10,695) - 8,106 12,000 3,894 32% 11,132 City of Escalon - Expenses 11 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6605-0110 CalPERS ER 1,577 7,500 5,923 2,322 1,700 (622) -37% 3,189 100-6605-0111 Social Security 4,679 2,100 (2,579) 2,743 5,100 2,357 46% 3,767 100-6605-0112 Deferred Compensation 496 300 (196) 1,444 600 (844) -141% 1,983 100-6605-0113 PERS Employee 1,031 (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 7,313 8,100 787 5,124 8,000 2,876 36% 7,038 100-6605-0125 Life Insurance 7 100 93 16 25 9 36% 22
100-6605-0130 Workers Compensation 2,753 1,729 (1,024) 4,210 4,105 (106) -3% 4,800 100-6605-0131 Unemployment 533 400 (133) 520 650 130 20% 600 100-6605-0200 Office Supplies 1,021 100 (921) - 1,500 1,500 100% - 100-6605-0202 Printing & Reproduction - 50 50 480 - (480) 0% 653 100-6605-0205 Special Dept Expenditures - 1,000 1,000 514 - (514) 0% 699 100-6605-0225 Clothing - - - - - - 0% -
100-6605-0230 Legal 176 400 224 564 200 (364) -182% 766 100-6605-0235 Telephone - 25 25 - - - 0% -
100-6605-0240 Electricity 22,274 20,000 (2,274) 19,645 19,500 (145) -1% 30,000 100-6605-0251 Building Maintenance - - - 104 - (104) 0% 141 100-6605-0257 M.E. Office Expenses 3,259 1,800 (1,459) 2,417 3,500 1,083 31% 3,288 100-6605-0264 Professional Services - Spcl Dept 3,500 (3,500) - - 4,000 4,000 100% - 100-6605-0275 Professional Services - Pest Control - 100 100 - - - 0% - 100-6605-0290 Comm Memberships / Dues - 200 200 - - - 0% - 100-6605-0810 Miscellaneous Classes 15,791 15,500 (291) 13,995 15,000 1,005 7% 15,000 100-6605-0815 Flag Football 31,194 28,800 (2,394) 41,520 32,000 (9,520) -30% 56,500 100-6605-0850 Soccer League 91,573 54,200 (37,373) 31,246 62,000 30,754 50% 42,000 100-6605-0853 Youth Baseball 50,243 28,100 (22,143) 36,761 51,000 14,239 28% 25,000 100-6605-0855 Youth Basketball 26,223 25,000 (1,223) 24,206 27,000 2,794 10% 33,000 100-6605-0857 Adult Softball 2,824 2,600 (224) 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 8,616 12,000 3,384 7,180 9,000 1,820 20% 8,800 -
100-6605-0390 General Government Charges 60,759 47,403 (13,356) 21,772 60,000 38,228 64% 25,000 100-6605-0391 Cost Center Charges 44,398 6,485 (37,913) 37,396 42,289 4,893 12% 37,000 ** 5.8% Total Recreation: $ 433,483 $ 295,492 $ (137,991) $ 306,060 $ 414,169 $ 108,109 26% $ 376,061 6610 - Library -
100-6610-0100 Salaries 3,332 4,100 768 4,412 4,000 (412) -10% 5,728 100-6610-0102 Overtime - 200 200 339 100 (239) -239% 419 100-6610-0109 CalPERS UAAL 882 - (882) 1,280 1,000 (280) -28% 1,444 100-6610-0110 CalPERS ER 288 1,300 1,012 421 300 (121) -40% 540 100-6610-0111 Social Security 325 300 (25) 323 350 27 8% 417 100-6610-0112 Deferred Compensation 37 - (37) 285 50 (235) -471% 382 100-6610-0113 PERS Employee 157 - (157) 326 200 (126) -63% 422 100-6610-0118 Measure P Payroll - - 228 - (228) 0% 291
City of Escalon - Expenses 12 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6610-0119 Incentives - - 153 - (153) 0% 192
100-6610-0120 Health 462 550 88 450 550 100 18% 572
100-6610-0125 Life Insurance 1 25 24 5 25 20 80% 7
100-6610-0130 Workers Compensation 228 284 56 675 319 (356) -112% 750 100-6610-0131 Unemployment 7 25 18 61 30 (31) -104% 70
-
100-6610-0205 Special Dept Expenditures 162 100 (62) 540 200 (340) -170% 527 100-6610-0225 Clothing - - - - - - 0% -
100-6610-0235 Telephone 423 1,200 777 297 500 203 41% 364 100-6610-0236 Computer 588 600 12 539 650 111 17% 666
100-6610-0240 Electricity 9,462 8,200 (1,262) 9,407 9,800 393 4% 12,810 100-6610-0241 Gas 3,427 4,000 573 3,317 3,800 483 13% 4,438 100-6610-0250 Building Maintenance Supplies 207 900 693 129 300 171 57% 66 100-6610-0251 Building Maintenance 890 2,000 1,110 1,016 1,100 84 8% 1,097 100-6610-0501 Facility Maintenance & Repairs - - - 13,367 22,000 8,633 39% 17,636 100-6610-0264 Professional Services - Spcl Dept 1,311 1,400 89 1,987 1,500 (487) -32% 1,948 100-6610-0274 Professional Services - Bldg Mtc 12,314 12,000 (314) 13,689 11,500 (2,189) -19% 15,852 100-6610-0275 Professional Services - Pest Control 585 500 (85) 528 700 172 25% 646 100-6610-0287 Insurance - Fire / Property 6,554 (6,554) - - 6,700 6,700 100% - 100-6610-0390 General Government Charges 8,619 7,492 (1,128) 2,555 11,000 8,445 77% 4,400 100-6610-0391 Cost Center Charges 7,198 993 (6,205) 3,904 4,728 824 17% 6,000 ** 1.1% Total Library: $ 57,461 $ 46,169 $ (11,292) $ 60,234 $ 81,402 $ 21,168 26% $ 77,684 6620 - Community Center -
100-6620-0100 Salaries 5,606 9,500 3,894 4,955 6,500 1,545 24% 6,805 100-6620-0102 Overtime 185 500 315 473 250 (223) -89% 650 100-6620-0109 CalPERS UAAL 1,948 (1,948) - 1,538 2,200 662 30% 2,112 100-6620-0110 CalPERS ER 676 2,600 1,924 675 700 25 4% 927 100-6620-0111 Social Security 756 500 (256) 380 1,000 620 62% 521 100-6620-0112 Deferred Compensation 75 50 (25) 221 100 (121) -121% 304 100-6620-0113 PERS Employee 339 - (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 2,013 2,200 187 1,348 2,400 1,052 44% 1,851 100-6620-0122 Fitness Program - 25 25 - - - 0% -
100-6620-0125 Life Insurance 2 25 23 5 25 20 80% 7
100-6620-0130 Workers Compensation 540 525 (15) 795 695 (100) -14% 850 100-6620-0131 Unemployment 14 100 86 67 25 (42) -169% 75 100-6620-0202 Printing & Reproduction - - - - - - 0% -
100-6620-0205 Special Dept Expenditures 1,105 800 (305) 2,390 1,300 (1,090) -84% 3,251 100-6620-0211 Center Security - - - - - - 0% -
100-6620-0212 Equipment Replacement (21,403) 5,000 26,403 722 - (722) 0% 982 100-6620-0225 Clothing - - - - - - 0% -
100-6620-0235 Telephone 746 1,700 954 304 800 496 62% 414 City of Escalon - Expenses 13 of 14

City of Escalon 9 Actual Expenses YTD Target YTD (Over)/Under Target % Spent YTD General Fund - $5,299,729 $5,263,451 $ 36,278 84%
Fiscal Years 2023 - 2026 / Adp[ted Budget - FY 25-26 84% 83% GENERAL FUND EXPENDITURES * Unaudited 05/13/26 $6,341,507 $1,044,585 16% $6,735,206 Updated: 5/13/2026 Actual* Adopted Difference Actual Adopted 2026-27 Code Expenditure FY 2024-2025
Budget
FY 2024-25 FY 2024-26 YTD 2025-2026
Budget
FY 2025-26
Estimated Budget
Needs
** % of Actual 25-26 Expenses
Available Budget
FY 2025-26
% of Budget
Available
2025-2026
100-6620-0240 Electricity 4,509 4,100 (409) 7,433 4,800 (2,633) -55% 10,109 100-6620-0241 Gas 4,825 4,400 (425) 4,849 4,800 (49) -1% 6,595 100-6620-0245 Rents & Leases 957 - (957) 1,472 1,000 (472) -47% 2,002 100-6620-0250 Building Maintenance Supplies 1,751 2,100 349 1,130 2,100 970 46% 1,537 100-6620-0251 Building Maintenance 58 1,200 1,142 461 100 (361) -361% 627 100-6620-0255 M.E - Special Departmental 340 - (340) - 400 400 100% - 100-6620-0264 Professional Services - Spcl Dept 3,000 3,000 - 7,141 3,100 (4,041) -130% 9,711 100-6620-0274 Professional Services - Bldg Mtc 9,174 8,500 (674) 14,891 13,500 (1,391) -10% 20,252 100-6620-0275 Contractual Services - Pest Control 585 500 (85) 528 700 172 25% 718 100-6620-0390 General Government Charges 5,748 11,170 5,421 4,391 7,800 3,409 44% 8,000 100-6620-0391 Cost Center Charges 3,375 1,522 (1,853) 7,363 4,803 (2,560) -53% 9,500 ** 1.2% Total Community Center: $ 26,927 $ 60,017 $ 33,090 $ 64,497 $ 59,498 $ (4,999) -8% $ 89,125 9999 - Transfers Out
100-9999-0990 Transfers Out - Net 288,513 282,683 (5,830) 220,131 155,802 (64,329) -41% 168,174 100-2100-0000 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
-
** 11.5% Total Transfers Out of General Fund: $ 288,513 $ 282,683 $ (5,830) $ 610,131 $ 545,802 $ (64,329) -12% $ 968,174 Total General Fund Expenditures: 5,322,682 5,322,682 (2,822) 5,299,729 6,341,507 1,044,585 16% 6,735,206 Net Cost Center / Gen Govt Dist to General Fund: -0.05% 84% ** 100% (0) Maintenance $ 225,000
City of Escalon - Expenses 14 of 14

P O S I T I O N S F I L L E D B Y F U N D
Percentage of Base Payroll 6030 6100 6110 6200 6220 6300 6302 6320 6400 6420 6421 6500 6510 6600 6605 6610 6620 6700 Total POSITION AREAS Corp Yard Legislative Mgmt Services Police Street Lighting Streets Storm Transit Planning Building Engineering Waste Water Sewer Parks Recreation Library C Center Water ACCOUNTING TECHNICIAN I 5 - - 38% - - - 2% - - - - 25% 5% - - - - 30% 100% ACCOUNTING TECHNICIAN II 5 - - 38% - - - 2% - - - - 25% 5% - - - - 30% 100% ACCOUNTANT 2 100% 100%
ASSOCIATE PLANNER 4 - - - - - - 30% - 30% 20% 20% - - - - - - - 100% CITY COUNCIL 1 - 100% - - - - - - - - - - - - - - - - 100% CITY COUNCIL 1 - 100% - - - - - - - - - - - - - - - - 100% CITY COUNCIL 1 - 100% - - - - - - - - - - - - - - - - 100% CITY COUNCIL 1 - 100% - - - - - - - - - - - - - - - - 100% MAYOR 1 - 100% - - - - - - - - - - - - - - - - 100% CITY MANAGER 3 - - - - - - - - 35% 30% 35% - - - - - - - 100% COMMIUNITY SERVICE OFFICER 1 - - - 100% - - - - - - - - - - - - - - 100% FINANCE DIRECTOR/HR ADMIN 1 - - 100% - - - - - - - - - - - - - - - 100% DEV COMM SERVICES MGR 1 - 100% - - - - - - - - - - - - - - - 100% MAINT. SRVC. CREW LEADER 6 49% - - - - 17% 10% - - - - 5% 5% - - - - 15% 100% MAINTENANCE WORKER II 5 10% - - - - 10% 5% - - - - 33% 43% - - - - - 100% MAINTENANCE WORKER III 6 5% - - - - 33% - - - - - 18% - 18% - - 4% 22% 100% MAINTENANCE WORKER III 9 8% - - - - 19% 5% - - - - 19% 10% 5% 5% 5% - 24% 100% MAINTENANCE WORKER III 4 1% - - - 5% - - - - - - 25% 69% - - - - - 100% OFFICE ASSISTANT 5 - 50% - - - - - - - - - 5% - - 30% - 5% 10% 100% POLICE CHIEF 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE OFFICER 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE OFFICER 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE OFFICER II 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE OFFICER II 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE OFFICER II 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE RESERVE 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE RESERVE 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE RESERVE 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE RESERVE 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE SERGEANT 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE SERGEANT 1 - - - 100% - - - - - - - - - - - - - - 100% POLICE SERVICES MANAGER 1 - - - 100% - - - - - - - - - - - - - - 100% PW SUPERINTENDENT 1 100% - - - - - - - - - - - - - - - - - 100% RECREATION ASSISTANT II 1 - - - - - - - - - - - - - - 100% - - - 100% RECREATION ASSISTANT II 1 - - - - - - - - - - - - - - 100% - - - 100% TRANSIT COORDINATOR 1 - - - - - - - 100% - - - - - - - - - - 100% WATER SYSTEM OPERATOR 2 1% - - - - - - - - - - - - - - - - 99% 100% Grand Total 7% 2% 6% 55% 0% 3% 1% 0% 3% 2% 3% 4% 3% 1% 1% 0% 0% 8% 100%

THANK YOU
The City of Escalon staff thanks you for attending this year’s New Budget workshop. The full budget document will be
available online once approved by the City Council.
https://www.cityofescalon.org/government/departments/city_finances/ budget___other_reports
Escalon City Hall
2060 Mchenry Avenue
Escalon, California 95320
(209) 691-7424
Comments can be emailed to
[email protected]
Map circa 1957

CITY OF ESCALON
DRAFT SCHEDULE OF CAPITAL IMPROVEMENT PROJECTS — ALL FUNDS BY PROGRAM TYPE

CRITICAL AND HIGH PRIORITY PROJECTS
# PROJECT NAME Project Cost Program Phase Funding Strategy Priority Projects
Signal - SR 120 @ Brennan Ave. $ 3,000,000 Circulation 1-Planning Caltrans Funded Yosemite Avenue and Dent Street Raised Intersection $ 650,000 Circulation 1-Planning County CDBG Funded 2026 Pavement Restoration Project $ 500,000 Circulation 2-Design State Gas Tax Funded Hogan Park Expansion Support $ 50,000 Parks and Rec 3-Construction Development Impact Fees (DIF) Drinking Fountains - All Parks $ 60,000 Parks and Rec 1-Planning DIF Storm Waste Water Treatment Plant Disconnection $ 300,000 Storm 1-Planning Grant; DIF; Enterprise Lift Station Back Up Generators $ 1,200,000 Storm 1-Planning Enterprise Wastewater Treatment Plant Upgrade, Industrial Phase 1 $ 5,100,100 Wastewater 1-Planning Federal Gov; Industry Funded LaMesa Sewer Lift Station $ 97,793 Wastewater 2-Design DIF; Enterprise Phase 3 McHenry Sewer Project $ 3,900,000 Wastewater 2-Design DIF; Enterprise 2026 Wastewater Treatment Plant Biosolids Removal $ 300,000 Wastewater 3-Construction Enterprise 2027 Wastewater Treatment Plant Biosolids Removal $ 300,000 Wastewater 1-Planning Enterprise SSJID Surface Water Connection $ 14,500,000 Water 1-Planning Grants TBD New Well Construction (Well #1A) $ 3,083,973 Water 3-Construction DIF; Enterprise Irwin Avenue Waterline & Roadway Improvement $ 1,000,000 Water 2-Design DIF; Enterprise 2026 Water Valve Replacement $ 65,769 Water 1-Planning Enterprise Park and Ride Lot Improvements $ 75,000 Circulation 1-Planning Grant from Measure K eTrans Technology $ 41,000 Circulation 2-Design Grant from TDA Development Standards Update 2026 $ 350,000 Civic Facilities 1-Planning DIF Police Vehicles $ 213,400 Public Safety 1-Planning Grant from Air District; DIF Website Update (AB 1637 .Gov Website Transition) $ 20,000 Technology Systems 1-Planning State Reimbursement TOTAL DRAFT SCHEDULE $ 31,157,035
ATTACHMENT 2

Traffic Signal - SR 120/Brennan Caltrans $3,000,000
Pedestrian Safety Improvements at School Sites
Raised Intersection - Yosemite/Dent County Funded $650,000 First Street Safety Improvement Project City TBD
Sidewalk Infill Project - Dent ES City $1,200,000
Sidewalk Infill Project - Escalon HS City $1,200,000
2026 Pavement Restoration Project City $500,000
2027 Pavement Restoration Project City $500,000
2028 Pavement Restoration Project City $500,000
HAWK System - Escalon Avenue City $400,000
HAWK System - 120/Viking City $400,000
HAWK System - 120/Elizabeth City $400,000
Traffic Signal - McHenry/Ullrey City $800,000
Traffic Signal - Escalon-Bellota/Miller City $800,000
Intersection Control - 120/Campbell City $1,500,000
Entry Monumention Signage City TBD
Zinfandel Road Reconstruction City $315,000
Irwin Road Reconstruction City $465,000
Roosevelt/Weiss/Blixt Road Reconstruction City $2,500,000 McHenry Avenue Complete Street Project City TBD
Roundabout - 120/First City $1,500,000
Railroad ROW Beautification City TBD
$12,980,000
Hogan Park Expansion - Phase I Escalon Strong N/A
Skate Park - Phase I EPF $125,000
Skate Park - Phase II City TBD
Swing Set and Basketball Court Westwood LLD $250,000
Hogan Park Expansion - Phase II City $15,000,000
Hogan Park Parking Extension City TBD
Restroom - Sanchez Park City $350,000
Restroom - Bob and Dena Lease Park City $350,000
Drinking Fountain - All parks City $10,000
Play Structure Replacement - Danny Fox Memorial Park City $200,000 Play Structure Replacement - Reed Manor Park City $200,000 Play Structure Replacement - Bob and Dena Lease Park City $200,000 Pour in Place Floor for Play Structures - All parks City $250,000 Dog Park City $30,000
Splash Pad City $450,000
Community Pool City TBD
$17,290,000

TRANSPORTATION

PARKS AND RECREATION

TRANSPORTATION TOTAL

PARKS AND RECREATION TOTAL
ATTACHMENT 3

Surface Water Conveyance Project City $14,500,000
Water Line Extension to Liberty Business Park Private / City $1,000,000 Zinfadel Water Line Replacement City $160,000
Irwin Water Line Replacement City $245,000
Brayton Water Line Replacement City TBD
Mission Water Line Replacement City $140,000
2026 Valve Replacement Project City $100,000
2027 Valve Replacement Project City $100,000
2028 Valve Replacement Project City $100,000
Well Generator Upgrade Project City $500,000
$16,845,000
WWTP Upgrade Project - Phase I Industry $5,000,000
WWTP SCADA Upgrade City $750,000
Sewer Line Extension to Liberty Business Park Private / City $1,000,000 La Mesa Lift Station City $400,000
Vine Street Lift Station City $300,000
2026 Sludge Removal City $300,000
2027 Sludge Removal City $300,000
2028 Sludge Removal City $300,000
Sewer Line Replacement - California City $1,000,000
Sewer Line Replacement - McHenry Avenue, Phase III City $4,000,000 $13,350,000
Mitchell Storm Pump Station Upgrade City $300,000
McHenry Storm Pump Upgrade City $500,000
Brentwood Storm Pump Upgrade City $300,000
Basin Expansion / New Basin City $1,000,000
Back up Generators at Lift Stations City $1,200,000
Storm/WWTP Disconnect City TBD
SSJID Discharge Meter Replacement City TBD
$3,300,000
New Corp Yard Land City $200,000
New Corp Yard Construction City $2,000,000
Development Standards Update City $350,000
Park and Ride Lot Improvements City $75,000
Website Update City $20,000
$2,645,000
$66,410,000
WATER
SEWER
STORM

WATER TOTAL

FACILITIES

SEWER TOTAL

STORM TOTAL

FACILITIES TOTAL
TOTAL

ITEM NO. 8

COUNCIL AGENDA ITEM
FOR JUNE 1, 2026
Prepared By: Trevin W. Barber, Development & Community Services Manager Prepared Date: May 26, 2026
Subject: Declaring City Intention to Levy Assessments for Fiscal Year 2026-27; Preliminarily Approving the Engineer’s Reports and Providing Notice of Hearing for the Belleterra Landscape Maintenance District No. 01-1, Estates Benefit Assessment District No. 06-1, Estates Landscape and Lighting Maintenance District No. 06-1, Sunrise Terrace Landscape Maintenance District No. 96-1, and Westwood Country Landscape and Lighting Maintenance District No. 02-11for Fiscal Year 2026/27
Recommendation:

Staff recommends the City Council adopt Resolution No. XX-26 – A Resolution of the City Council declaring its intention to levy assessments for Fiscal Year 2026-27, preliminarily approving the Engineer’s Reports and providing notice of hearing for the Belleterra Landscape Maintenance District No. 01-1, Estates Benefit Assessment District No. 06-1, Estates Landscape and Lighting Maintenance District No. 06-1, Sunrise Terrace Landscape Maintenance District No. 96-1, and Westwood Country Landscape and Lighting Maintenance District No. 02-11for Fiscal Year 2026/27.

Strategic Plan Priority:

This item is consistent with the Escalon Strategic Plan Priority #2, Fiscal Stability, in that the Landscape and Lighting Districts ensure an ongoing revenue source for maintenance, repair, and replacement of infrastructure and equipment in various communities throughout the City.

Background:

The City of Escalon has five (5) existing special maintenance districts:
● Belleterra Landscape Maintenance District No. 01-1
● Estates Benefit Assessment District No. 06-1
● Estates Landscape and Lighting Maintenance District No. 06-1 ● Sunrise Terrace Landscape and Lighting Maintenance District No. 96-1 ● Westwood Country Landscape and Lighting Maintenance District No. 02-1 Four (4) of the five districts – the Belleterra Landscape Maintenance District No. 01-1, Estates Landscape and Lighting Maintenance District No. 06-1, Sunrise Terrace Landscape and Lighting Maintenance District No. 96-1, and Westwood Country Landscape and Lighting Maintenance District

No. 02-1 – were formed and operate pursuant to the “Landscaping and Lighting Act of 1972” (the “1972 Act”), Division 15, Part 2 of the Streets and Highways Code. The Estates Benefit Assessment District No. 06-1 was formed and operates pursuant to the “Benefit Assessment Act of 1982,” Part 1, Division 2, Title 5 of the California Government Code (commencing with Section 54703).

On April 20, 2026 the City Council took the first of three required actions required to continue these levies for 2026-27. The City Council is now being asked to take the second of those three required actions, namely, to adopt a resolution preliminarily approving the Engineer’s Reports and setting the date of the public hearing.

In prior years, this action was brought before the City Council as separate agenda items, with one per district, resulting in multiple individual resolutions heard on a single evening. Beginning with Fiscal Year 2026-27, staff has restructured the process to consolidate all five districts into a single resolution for each of the three required actions, consistent with the practice used by other SCI Consulting Group client agencies. This approach reduces the number of agenda items, streamlines the public record, and makes the process more efficient for the City Council and the public.

Below are the proposed assessment rates by district, as well as the actual rates charged for 2025-26 and the difference in rates year over year.

District
Rate FY
2023-
24 Rate FY
2024-
25 Rate FY
2025-
26 Rate FY
2026-
27 Increase
(Decrease)
%
Change
Calculated
Max. Rate
Cap
Belleterra $494.92 $535.94 $662.12 $717.62 $55.50 8.38% $718.07 Estates Ben. Asmt. $96.94 $146.80 $145.36 $218.90 $73.54 50.59% $271.00 Estates L&L $447.04 $500.02 $513.88 $582.68 $68.80 13.39% $867.61 Sunrise Terrace $121.68 $121.68 $121.68 $121.68 $0.00 0.00% $121.68

CITY OF ESCALON
Proposed Assessment Rates by District
The Engineer’s Reports have been submitted to the City Council for review and preliminary approval. If this resolution is approved, the next step will be for the City Council to hold a public hearing on July 20,2026 and to consider a resolution to continue the levies for FY 2026-27.

Discussion:

Adoption of this Resolution is the second of three required actions in the FY 2026-27 annual levy process. It preliminarily approves the Engineer’s Report for each district and sets the public hearing date.

The third action, to hold the public hearing and consider whether to order the levy of the assessments for 2026-27, will be brought before the City Council on July 20th. There is no fiscal impact to the City's General Fund as a result of this action.

For the upcoming fiscal year, staff has implemented several measures to strengthen transparency and improve public access to district financial information. In addition to the standard Engineer’s Reports, residents will now receive redline versions showing all year-over-year changes, as well as detailed transaction summaries that clearly identify how assessment funds were spent in the prior year. Staff is

also issuing individualized mailers to every parcel within each district, outlining each property’s assessment rate, the line-item cost components, and a QR code linking to the full financial documents.

These enhancements are intended to provide residents with clearer, more accessible information about their district’s operations and to support a more informed public hearing process.

Fiscal Impact:

Each of the five (5) Assessment Districts levies and collects funds to cover operating and maintenance costs. The Fiscal Year 2026/27 budgets for the Districts include funding for the preparation of the Annual Assessment Reports by SCI Consulting Group. There is no fiscal impact to the City of Escalon General Fund.

Attachments:

1. Resolution No. XX-26 – A Resolution for preliminary approval of the annual Engineer’s Reports and setting the date of the public hearing regarding the proposed levy and collection of assessments for the Belleterra Landscape Maintenance District No. 01-, Estates Benefit Assessment District No. 06-1, Estates Landscape and Lighting Maintenance District No. 06- 1, Sunrise Terrace Landscape Maintenance District No. 96-1, and Westwood Country Landscape and Lighting Maintenance District No. 02-11for Fiscal Year 2026/27.

2. Engineer’s Report for Belleterra Landscape Maintenance District No. 01-1

3. Budget Report for Belleterra Landscape Maintenance District No. 01-1

4. Engineer’s Report for Estates Benefit Assessment District No. 06-1.

5. Budget Report for Estates Benefit Assessment District No. 06-1

6. Engineer’s Report for Estates Landscape and Lighting Maintenance District No. 06-1

7. Budget Report for Estates Landscape and Lighting Maintenance District No. 06-1

8. Engineer’s Report for Sunrise Terrace Landscape and Lighting Maintenance District No. 96- 1 9. Budget Report for Sunrise Terrace Landscape and Lighting Maintenance District No. 96-1

10. Engineer’s Report for Westwood Country Landscape and Lighting Maintenance District No. 02-1

11. Budget Report for Westwood Country Landscape and Lighting Maintenance District No. 02- 1

ATTACHMENT 1
Resolution XX-26

RESOLUTION NO. XX-26

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ESCALON

DECLARING ITS INTENTION TO LEVY ASSESSMENTS FOR THE FISCAL YEAR 2026 - 2027, PRELIMINARILY APPROVING THE ENGINEER’S REPORTS AND PROVIDING NOTICE OF HEARING FOR:

BELLETERRA ESTATES LANDSCAPE MAINTENANCE DISTRICT NO. 01-1, THE ESTATES BENEFIT ASSESSMENT DISTRICT NO. 06-1,
THE ESTATES LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 06-1, SUNRISE TERRACE LANDSCAPE MAINTENANCE DISTRICT NO. 96-1, and

WESTWOOD COUNTRY LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 02-1.

WHEREAS, the City Council of the City of Escalon has previously formed the following assessment districts:
 Belleterra Estates Landscape Maintenance District No. 01-1,  Estates Landscape and Lighting Maintenance District No. 06-1,  Sunrise Terrace Landscape Maintenance District No. 96-1, and  Westwood Country Landscape and Lighting Maintenance District No. 02-1 pursuant to the terms of the “Landscaping and Lighting Act of 1972” (the “1972 Act”), being Division 15, Part 2 of the Streets and Highways Code of the State of California ( commencing with Section 22500); and WHEREAS, the City Council of the City of Escalon has also previously formed the Estates Benefit Assessment District No. 06-1 pursuant to the Benefit Assessment Act of 1982; and WHEREAS, on April 20, 2026 the City Council passed a resolution to initiate proceedings for the annual levy and collection of assessments for Fiscal Year 2026-27; and WHEREAS, the City Council has retained SCI Consulting Group (“SCI”) for the purpose of assisting with the annual levy of the Districts and to prepare and file with the City Clerk, the Annual Engineer’s Reports (“Reports”) for the Districts in accordance with the applicable governing acts.

NOW, THEREFORE, BE IT RESOLVED,
Section 1. INTENTION TO LEVY ASSESSMENTS FOR FISCAL YEAR 2026-27: The City Council hereby proposes to continue to levy the Assessment Districts benefit assessments pursuant to the Act and Article XIIID of the California Constitution. The Council appoints SCI Consulting Group as the Engineer of Work and directs SCI Consulting Group to perform the professional services necessary to levy the benefit assessments for fiscal year 2026-2027. Said levy and collection shall be for the fiscal year commencing July 1, 2026, and ending June 30, 2027, in accordance with Chapter 3, Section 22622 of the 1972 Act and Section 54716 of the California Government Code (Benefit Assessment Act of 1982), as applicable to the Estates Benefit Assessment District No. 06-1.

Section 2. PRELIMINARY APPROVAL OF ENGINEER’S REPORTS: SCI Consulting Group, the Engineer of Work, has prepared Engineer’s Reports in accordance with Article XIIID of the California Constitution and the Act (“Reports”). The Reports have been made, filed with the City Clerk and duly considered by the Council and are hereby deemed sufficient and preliminarily approved. The Reports shall stand as the Engineer's Reports for all subsequent proceedings under and pursuant to the foregoing resolution.

ATTACHMENT 1
Resolution XX-26

Section 3. INTENTION TO LEVY ASSESSMENTS: It is the intention of this Council to levy and collect assessments within the Assessment Districts for fiscal year 2026-2027. Within the Assessment Districts, the existing and proposed improvements as described in the Engineer’s Reports.

Section 4. PARCELS TO BE LEVIED: The Assessment Districts each consists of the lots and parcels shown on each of the assessment diagrams of the Assessment Districts on file with the City Clerk, and reference is hereby made to such diagram for further particulars.

Section 5. DESCRIPTION OF IMPROVEMENTS: Reference is hereby made to the Reports for a full and detailed description of the Improvements, the boundaries of the Assessment Districts and the proposed assessments upon assessable lots and parcels of land within the Assessment Districts. The Reports identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed.

Section 6. NO BALLOT PROCEDURE REQUIRED: The City Council does not intend to increase any assessment in any Assessment District beyond the prior approved cost of living adjusted maximum assessment rate and therefore does not intend to conduct a property owners balloting procedure pursuant to Section 4 of Proposition 218.

Section 7. NOTICE OF PUBLIC HEARING: Notice is hereby given that on July 20, 2026, at the hour of 7:00 p.m. at the City of Escalon City Council Chambers, 2060 McHenry Avenue, Escalon, California, the Council will hold a public hearing to consider the ordering of the Improvements, and the levy of the assessments for fiscal year 2026-27. The City Clerk is hereby authorized and directed to cause a notice of the hearing to be given by publishing a notice once, at least ten (10) days prior to the date of the hearing above specified, in a newspaper circulated in the City.

PASSED, APPROVED AND ADOPTED this 1st day of June 2026 by the City Council of the City of Escalon, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
__________________________________
ANDREW HAGAN, Mayor
ATTEST:
________________________________
MICHELE BATES, Deputy City Clerk

Fiscal Year 2026-27 ENGINEER’S REPORT
City of Escalon
Bellaterra Estates Landscape
Maintenance District
May 2026
Preliminary Engineer’s Report
Pursuant to the Landscape and LighƟng Act of 1972 and ArƟcle XIIID of the California ConsƟtuƟon
ATTACHMENT 2

(This page IntenƟonally leŌ blank)

Table of Contents
Engineer’s Report for Fiscal Year 2026-27 .................................................................... 3 Bellaterra Estates Landscape Maintenance District ...................................................... 3 Part 1 – Plans and SpecificaƟons ................................................................................. 6 Part 2 – EsƟmate of Cost ............................................................................................. 9 District Fund Balances ................................................................................................. 10 Part 3 – Assessment Diagram .................................................................................... 14 Part 4 – Method of ApporƟonment ........................................................................... 15 General ........................................................................................................................ 15 IntroducƟon to Special Benefit versus General Benefit .............................................. 19 Special Benefits ........................................................................................................... 20 General Benefit ........................................................................................................... 20 Zones of Benefit .......................................................................................................... 21 Maximum Annual Rate Formula (Cost of Living Adjustments) ................................... 22 Assessment Methodology ........................................................................................... 25 Appendix A – Assessment Roll .................................................................................. 26 Appendix B – District Diagram .................................................................................. 31 Appendix C – Improvement Map .............................................................................. 32 Appendix D – Expense Reports FY 2025-26 ................................................................ 33

Statement of Assessment Engineer
AGENCY: CITY OF ESCALON
PROJECT: BELLATERRA ESTATES LANDSCAPE MAINTENANCE DISTRICT TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
Engineer’s Report for Fiscal Year 2026-27
The preparaƟon of this Annual Engineer’s Report (“Report”) is in conformance with the obligaƟon of the City Council, for the Bellaterra Estates Landscape Maintenance District, to provide landscaping services upon each lot or parcel of land in the district in proporƟon to the esƟmated benefit to be received by each such lot or parcel of land for Fiscal Year 2026-

27. Prior to 2026-27, the annual administraƟon of this assessment, including the content, format and tone of the Engineer’s Report, was performed by Harris & Associates. Beginning in 2026- 27, SCI ConsulƟng Group has been engaged to provide annual administraƟon services for this assessment. In this role, SCI now provides the annual update to this Engineer’s Report, and for consistency with formaƟon documents, has maintained much of the content, format and tone of the previous reports, while upgrading and clarifying where necessary.

Pursuant to the Landscaping and LighƟng Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with SecƟon 22500) (“Act”), ArƟcle XIIID, SecƟon 4(a) of the State of California ConsƟtuƟon, and in accordance with the City of Escalon’s ResoluƟon being adopted by the City Council for the:

Bellaterra Estates Landscape Maintenance District
(HereinaŌer referred to as the “District”),
I, John Bliss, authorized representaƟve of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
PART 1
DescripƟon of Improvements: This part provides a general descripƟon of improvements proposed to be maintained in the District. Plans and specificaƟons for the improvements are on file with the City and are hereby made a part of this Report by reference.

PART 2
EsƟmate of Cost: This part contains the cost esƟmate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2026-27.

PART 3
District Diagram: This part incorporates a Diagram of the District showing the external boundaries of the District. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the San Joaquin County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A copy of the District Diagram is included in Appendix B and has also been filed under separate cover with the office of the City Clerk.

PART 4
Method of ApporƟonment of the Assessments: This part describes the method of apporƟonment of assessments, based upon parcel classificaƟon of land within the District in proporƟon to the esƟmated special benefits to be received. The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of District pursuant to the iniƟal methodology established at the Ɵme the District was formed. For parƟculars as to the idenƟficaƟon of parcels, reference is made to the District Diagram.

Appendices
Appendix A – Assessment Roll
Appendix B – District Diagram
Appendix C – Improvement Map
Appendix D – Expense Reports - FY 2025-26

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District in proporƟon to the esƟmated benefits to be received by each lot or parcel from the services provided.

DATED this 19th day of May, 2026
By
John W. Bliss, Assessment Engineer
License No. C052091

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Part 1 – Plans and Specifications
The District was formed to provide a funding mechanism to ensure the ongoing operaƟon, maintenance and servicing of certain landscape and lighƟng improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.

The Bellaterra Estates Landscape Maintenance District is within the boundaries of the City and is located north of First Street, south of Yosemite Avenue, east of Brennan Avenue, and west of the Shadow Wood & Vintage Estates developments.

The District was formed in 2001 when the City Council adopted a ResoluƟon Approving the FormaƟon of the District. The sole property owner at that Ɵme was Lakemont, Belleterra, LLC.

The District is comprised of the residenƟal development known as Bellaterra Estates (Farinelli Ranch Units 1, 2 and 3) and consists of 143 assessable single family residenƟal parcels. The plans and specificaƟons for the improvements, showing the general nature, locaƟon, and the extent of the improvements, are on file in the office of the City Clerk and are incorporated herein by reference. Appendix C also contains an Improvement Map showing the locaƟon of the improvements.

The formula below describes the relaƟonship between the final level of services, the baseline level of service based on exisƟng funding, and the enhanced level of services funded by the assessment if it is approved. It should be noted, due to the fact that current operaƟng costs are increasing at a faster rate than current funding sources, the baseline level of services is diminishing over Ɵme.

Final Level of
Service =
Current Baseline
Level of Service +
Proposed Enhanced
Level of Service
Below is a more detailed descripƟon of these improvements that are provided for the special benefit of property in the Assessment District.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
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.  UƟlity costs for irrigaƟon and lighƟng, including water and electricity.  Masonry wall maintenance including graffiƟ abatement along Brennan Avenue.  Street trees along interior streets of the tracts.
 Grounds keeping, irrigaƟon 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.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
 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 masonry wall along Shadow Wood Park, the wood fence along pedestrian path, the chain link fencing between Shadow Wood Park and the orchard, as well as the masonry wall along Brennan Avenue were all installed as part of the development and should have been included with the other improvement items at the Ɵme of formaƟon. These items have been added to the list of Improvements for Fiscal Year 2026-27 to ensure conƟnued maintenance and future replacement.

The City replaced the rubber bark in Shadow Wood Park during the 2012 year. Grant funds were used to purchase the bark, but District funds were used for the labor costs to remove the old bark and replace it with the new.

The City of Escalon performed an LED streetlight head retrofit within the District during the 2013 year. This retrofit was budgeted at $20,200 and was funded by the exisƟng District OperaƟng Reserve Fund. Since the installaƟon of the new lights there have been no lights replaced but there have been some photocells replaced. Reference is made to the plans and specificaƟons for the improvements on file with the City and which are incorporated herein by reference.

The esƟmated budget for the annual maintenance and servicing of the improvements and the proporƟonate share of administraƟon costs of the District have been prepared based on the esƟmated and recent historical costs of the District. The 2026-27 District budget is shown on the following page.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Part 2 – Estimate of Cost
The esƟmated budget for the annual maintenance and servicing of the improvements and the proporƟonate share of administraƟon costs of the District have been prepared based on the esƟmated and recent historical costs of the District. The 2026-27 District budget is shown below.

Table 1 – Fiscal Year 2026-27 EsƟmate of Cost and Budget Budget Item Costs
Utility – Water (based on prior year consumptions w/current rates) $25,000.00 Utility – Electricity (sprinkler timers, est. @ $56.25 per month) $675.00 Shadow Wood Park Annual Rubber Bark Replenishment $1,000.00 Sidewalk Repair from Street Tree Damage $1,000.00
Contract Services – Street Lights (44 lights @ avg. $4.02/mo.) $2,125.00 Contract Services – Park Maintenance ($2,455 monthly contract & incidentals) $29,722.00 Tree Maintenance Professional Expenses $4,835.00
Special Departmental Expenses $7,190.00
Professional Services – Public Works (inspection, repairs & maintenance) $2,950.00 Property Tax Charges $429.00
Direct Costs Sub-Total (a) $74,926.00
Annual collection to replace playground equipment1
$3,000.00
Bellaterra Comprehensive Street Tree Trimming $3,000.00 Masonry Wall Along Shadow Wood Park (312 LF) $1,177.80
Wood Fence Along Pedestrian Path – Brennan Ave. to Albert Ln. (158 LF) $395.00 Chain Link Fence Between Shadow Wood Park and Orchard (325 LF) $325.00 Masonry Wall Along Brennan Avenue (882 LF) $3,519.40
Capital Replacement Costs Sub-Total (b) $11,417.20
Professional Services – Engineer (SCI Consulting Group) $2,918.00 Public Mail Notice ($1.50 per parcel × 143 parcels) $214.50 General Government Charge (City admin fee) $3,613.00
County Administration Fee (lesser of $3.00/parcel or 1% of levy) $429.00 Rounding Adjustment $1.95
Administrative Costs Sub-Total ('c) $7,176.45
SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS (a+b+c) $93,519.65 Operating Reserve Collection/(Reduction) (d) $9,100.00
TOTAL BALANCE TO ASSESSMENT (a+b+c+d=e) $102,619.65
Total Assessable Parcels/EDUs (f) 143
ASSESSMENT PER PARCEL/EDU (e/f) $717.62

ADMINISTRATIVE COSTS

CITY OF ESCALON
Bellaterra Estates Landscape Maintenance District No. 01-1 ESTIMATE OF COST — Fiscal Year 2026-27

DIRECT COSTS

CAPITAL REPLACEMENT COSTS

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
1 The annual Capital Replacement cost of $3,000.00, as shown in the table above, represents an annual charge of approximately $20.98 per parcel/unit.

A detailed schedule of actual year-to-date Fiscal Year 2025-26 expenses through May 13, 2026, supporƟng the Fiscal Year 2026-27 budget esƟmates is provided in Appendix D.

The 1972 Act requires that a special fund be set-up for the revenues and expenditures of the District. Funds raised by assessment shall be used only for the purpose as stated herein. A contribuƟon to the District by the City may be made to reduce assessments or to fund costs which are greater than revenue from the assessments, as the City Council deems appropriate. Any balance or deficit remaining on July 1 must be carried over to the next fiscal year. EsƟmated beginning and ending fund balances for Fiscal Year 2026-27 are shown in the following table.

SecƟon 22569 (a) of the 1972 Act allows the District assessments to “…include a reserve which shall not exceed the esƟmated costs of maintenance and servicing to December 10 of the fiscal year, or whenever the city expects to receive its apporƟonment of special assessments and tax collecƟons from the county, whichever is later.” District Fund Balances
Table 2 – 2026-27 District Fund Balance
Description FY 2026-27
(Estimated )
Beginning Balance (July 1) $753.00
Operating Reserve Collection -
Interest Revenue - Estimated Reserve Fund Balance (June 30) $753.00 Beginning Balance (July 1) $19,402.51
Capital Replacement Collections -
Interest Revenue - Estimated Capital Replacement Fund Balance (June 30) $19,402.51

CITY OF ESCALON
Bellaterra Estates Landscape Maintenance District No. 01-1 DISTRICT FUND BALANCES — Fiscal Year 2026-27

OPERATING RESERVE FUND

CAPITAL REPLACEMENT FUND

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Description of Cost Estimate Items
The following are the specific improvements being maintained and serviced within the District:
 UƟlity – Water & Electricity: The costs to provide electrical and water uƟliƟes to the landscape and lighƟng improvements within the District.  Contract Services – Streetlights: The contracƟng costs associated with the Modesto IrrigaƟon District to provide electricity for illuminaƟon and maintenance of the streetlights and poles within the District.
 Contract Services – Park Maintenance: The contracƟng costs associated with a landscaping contractor to perform the landscape maintenance duƟes associated with the improvements within the District. Incidentals may include but are not limited to, tree replacement, sprinkler replacement or repair, etc. The District had a change in the landscape contract in March 2021 that included a significate increase. The prior contract had been in place since the incepƟon of the District (2001), with no increase.

The monthly contract was increased again for Fiscal Year 2026-27 to $3,056.50.  Professional Services – Public Works: Costs associated with individuals within the Public Works Department who contribute Ɵme to inspecƟon of the improvements, necessary repairs and other maintenance. The City has budgeted to minor sidewalk repairs during the 2026-27 fiscal year, as shown on the budget page.  Professional Services – Engineer: The contracƟng costs associated with hiring a company to manage and perform the annual administraƟon duƟes of the District.

These services include preparaƟon of reports, resoluƟons, assessment rolls and budgets; preparaƟon and placement of assessment amounts onto the County tax rolls; tracking and upkeep of the District database; answering quesƟons for City staff and property owners; and finally, act as an expert resource in maƩers related to the District.
 General Government Charge: Costs associated with individual City Staff and Management (City Clerk, City Council, City Manager, Finance Director, City Engineer, etc.) who contribute Ɵme to the annual administraƟon and oversight of the District.

This may include but is not limited to, preparaƟon for and aƩendance of meeƟngs,

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preparaƟon and posƟng of public noƟces, budgeƟng, inspecƟon, etc. This cost is calculated based on an allocaƟon plan accepted by the City Council in June 2018, prepared by Clear Source Financial.
 County AdministraƟon Fee: The County costs related to placement of the annual assessment charges onto the tax roll and the generaƟon of annual tax bills related thereto. This charge is the lesser of $3.00 per parcel or 1% of the total levy amount submiƩed per District.
 OperaƟng Reserve CollecƟon/(ContribuƟon): This item shows any collecƟons which adds to the OperaƟng Reserve Fund balance, or contribuƟons made from the OperaƟng Reserve Fund, to offset the annual budget.
 EsƟmated Reserve Fund Balances: These items show the esƟmated OperaƟng Reserve Fund amounts at the beginning and end of the fiscal year. The esƟmated ending balance reflects any collecƟons or reducƟons from the esƟmated beginning balance.

Description of Capital Replacement Items
 Playground Equipment & AmeniƟes: Funds collected on an annual basis for the eventual replacement of the playground equipment and/or ameniƟes. This equipment has a finite life span and will require replacement aŌer approximately 25 years. The equipment for this District was purchased in 2001. It has a current esƟmated replacement cost of $36,000. In the year 2026, the costs to replace the equipment will have increased by an esƟmated total of 4.0%. This percentage will be re-evaluated every ten years to determine if an adjustment to the annual collecƟons is necessary. The cost was reevaluated in 2024 and based on a 2% annual inflator each year, the total esƟmated full replacement cost in 2026 is $37,454.  Masonry Wall at Shadow Wood Park: Funds collected on an annual basis for the eventual replacement of this masonry wall. The wall has a finite life span and will require replacement aŌer approximately 50 years. The wall was installed as part of the development in 2001 and will likely need replacement within the next 30 years.

The replacement cost esƟmate is $62,400, in 2024 dollars. To account for inflaƟon over the next thirty years, 2% has been added to the annual collecƟon amount. In the year 2054, the costs to replace the equipment will have increased by an esƟmated

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
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81.1%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collecƟons is necessary. The esƟmated full replacement cost in 2054 is esƟmated at $113,029.  Wood Fence: Funds collected on an annual basis for the eventual replacement of the wood fence between Brennan Avenue and Albert Lane. The fence has a finite life span and will require replacement aŌer approximately 20 years. The fence was installed as part of the development in 2001 and will likely need replacement within the next few years. The replacement cost esƟmate is $7,900, in 2024 dollars. In the year 2026, the costs to replace the equipment will have increased by an esƟmated 4.0%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collecƟons is necessary. The esƟmated full replacement cost in 2026 is esƟmated at $8,219.
 Chain Link Fence: Funds collected on an annual basis for the eventual replacement of the chain link fence between Shadow Wood Park and orchard. The fence has a finite life span and will require replacement aŌer approximately 40 years. The was installed as part of the development in 2001 and will likely need replacement within the next 20 years. The replacement cost esƟmate is $9,750, in 2024 dollars. To account for inflaƟon over the next twenty years, 2% annually has been added to the annual collecƟon amount. In the year 2044, the costs to replace the equipment will have increased by an esƟmated 48.5%, based on a 2% annual inflator. This percentage will be re-evaluated occasionally to determine if an adjustment to the annual collecƟons is necessary. The esƟmated full replacement cost in 2044 is $14,488.  Masonry Wall along Brennan Ave: Funds will be collected on an annual basis for the eventual replacement of this masonry wall. The wall has a finite life span and will require replacement aŌer approximately 50 years. The wall was installed as part of the development in 2001 and will likely need replacement within the next 30 years.

The full replacement cost is esƟmated to be $176,400, in 2024 dollars. To account for inflaƟon over the next thirty years, 2% has been added to the annual collecƟon amount. In the year 2054, the costs to replace the equipment will have increased by an esƟmated 81.1%, based on a 2% annual inflator. This percentage will be reevaluated occasionally to determine if an adjustment to the annual collecƟons is necessary. The esƟmated full replacement cost in 2054 is esƟmated at $319,524.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Part 3 – Assessment Diagram
A diagram showing the exterior boundaries of the District and the lines and dimensions of each lot or parcel of land within the District has been submiƩed to the office of the City Clerk of the City of Escalon and is hereby made a part hereof by reference.

A copy of the assessment diagram for the District is included in Appendix B of this Report.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Part 4 – Method of Apportionment
General
This secƟon includes an explanaƟon of the special benefits to be derived from the maintenance, operaƟons, and repair acƟviƟes, the criteria for the expenditure of assessment funds and the methodology used to apporƟon the total assessments to properƟes within the proposed Assessment District. The proposed Assessment District area consists of all Assessor Parcels included within the Bellaterra Estates Landscape Maintenance District boundary.

Pursuant to ProposiƟon 218, the method used for apporƟoning the assessment is based upon the proporƟonal special benefits conferred to the properƟes over and above the general benefits conferred to real property in the proposed Assessment District, or to the public at large. Special benefit is calculated for each parcel in the District using the following process:

1.) IdenƟficaƟon of all benefit factors derived from the Improvements.

2.) CalculaƟon of the proporƟon of these benefits that are general.

3.) DeterminaƟon of the relaƟve special benefit within different areas (zones of benefit) of the Assessment District, if any.

4.) DeterminaƟon of the relaƟve special benefit per property type.

5.) CalculaƟon of the specific assessment for each individual parcel based upon special vs. general benefit, zones, property type and other supporƟng aƩributes.

The District consists of certain assessor parcels within the boundaries as defined by the Assessment Diagram referenced in this report and the parcels idenƟfied by the Assessor Parcel Numbers listed with the levy roll. The parcel list includes all privately and publicly owned parcels as shown. The method used for apporƟoning the Assessment is based upon the relaƟve special benefits to be derived by the properƟes in the District over and above general benefits conferred on real property or to the public at large. The Assessment is apporƟoned to lots and parcels in proporƟon to the relaƟve special benefit from the improvements.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Streets and Highways Code SecƟon 22573 requires that maintenance assessments be levied according to benefit rather than according to assessed value. This secƟon states:

The net amount to be assessed upon lands within an assessment district may be apporƟoned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proporƟon to the esƟmated benefits to be received by each such lot or parcel from the improvements.
— Streets and Highways Code SecƟon 22573
DefiniƟons from Streets and Highways Code:

SecƟon 22525 “Improvement” means one or any combinaƟon of the following:
(a) InstallaƟon and planƟng of landscaping
(b) The installaƟon and construcƟon of statuary, fountains and other ornamental structures and faciliƟes.
(c) The installaƟon and construcƟon of public lighƟng faciliƟes, including but not limited to traffic signals.
(d) The installaƟon or construcƟon of any faciliƟes which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance and servicing thereof, including, but not limited to grading, clearing, removal of debris, the installaƟon or construcƟon of curbs, guƩers, sidewalks, walls or paving, or water, irrigaƟon, drai9nage or electrical faciliƟes.
(e) The installaƟon of parks or recreaƟonal improvements, including, but not limited to all of the following:

1. Land preparaƟon such as grading, leveling, cuƫng and filling, sod, landscaping, irrigaƟon systems, sidewalks and drainage

2. Lights, playground equipment, play courts and public restrooms (f) The maintenance or servicing or both, of any of the foregoing, and any improvement authorized by subdivision (i).
(g) The acquisiƟon of land for park, recreaƟonal or open space purposes.

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(h) The acquisiƟon of any exisƟng improvement otherwise authorized pursuant to this secƟon.
(i) The acquisiƟon or construcƟon of any community center, municipal auditorium or hall, or similar public facility for the indoor presentaƟon or performances, shows, stage producƟons, fairs, convenƟons, exhibiƟons, pageants, meeƟngs, parƟes or other group acƟviƟes or funcƟons, whether such, acƟviƟes or funcƟons are public or private.

SecƟon 22526 “Incidental Expenses” include all of the following:
(a) The costs and preparaƟon of the report, including plans, specificaƟons, esƟmates, diagrams and assessment.
(b) The costs of prinƟng, adverƟsing and giving of published, posted and mailed noƟces.
(c) CompensaƟon payable to the county for the collecƟon of assessments. (d) CompensaƟon of any engineer or aƩorney employed to render services in proceedings pursuant to this part.
(e) Any other expenses incidental to the construcƟon, installaƟon or maintenance and servicing of the improvements.
(f) Any expenses incidental to the issuance of bonds or notes pursuant to SecƟon 22662.5 of the Act.
(g) Any costs associated with any elecƟons held for the approval of a new or increased assessment.

SecƟon 22526 “Incidental Expenses” include all of the following:
(a) The costs and preparaƟon of the report, including plans, specificaƟons, esƟmates, diagrams and assessment.
(b) The costs of prinƟng, adverƟsing and giving of published, posted and mailed noƟces.
(c) CompensaƟon payable to the county for the collecƟon of assessments. (d) CompensaƟon of any engineer or aƩorney employed to render services in

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proceedings pursuant to this part.
(e) Any other expenses incidental to the construcƟon, installaƟon or maintenance and servicing of the improvements.
(f) Any expenses incidental to the issuance of bonds or notes pursuant to SecƟon 22662.5 of the Act.
(g) Any costs associated with any elecƟons held for the approval of a new or increased assessment.

SecƟon 22531 “Maintain” or “maintenance” include means the furnishing of services and materials for the ordinary and usual maintenance, operaƟon and servicing of any improvement, including:
(a) Repair, removal or replacement of all or any part of any improvement (b) Providing for the life, growth, health and beauty of landscaping, including culƟvaƟon, irrigaƟon, trimming, spraying, ferƟlizing or treaƟng for disease and injury.
(c) The removal of trimmings, rubbish, debris and other solid waste. (d) The cleaning, sandblasƟng and painƟng of walls and other improvements to remove or cover graffiƟ.

The 1972 Act permits the designaƟon of areas of benefit within any individual assessment district if "by reason of variaƟons in the nature, locaƟon, and extent of the improvements, the various areas will receive different degrees of benefit from the improvements." (Sec. 22574). Thus, the 1972 Act requires the levy of a true "assessment" rather than a "special tax."
In November 1996, the voters of California adopted ProposiƟon 218, which has been codified as ArƟcles XIIIC and XIIID of the California ConsƟtuƟon. ProposiƟon 218 imposed a number of substanƟve and procedural requirements on taxes, assessments, and property-related fees imposed by local governments in California.

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The method of apporƟonment described in this Report, and confirmed by the City Council, uƟlizes commonly accepted engineering pracƟces established pursuant to the 1972 Act and the California ConsƟtuƟon for the allocaƟon of special benefit assessments. The calculaƟon of assessments is based upon the parcel type and the services and improvements provided to equitably apporƟon the costs based on the special benefit received by each lot or parcel.

The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

Introduction to Special Benefit versus General Benefit
ArƟcle XIIIC of the California ConsƟtuƟon requires any local agency proposing to increase or impose a benefit assessment to “separate the general benefits from the special benefits conferred on a parcel.” The raƟonale for separaƟng special and general benefits is to ensure that property owners subject to the benefit assessment are not paying for general benefits.

An assessment can fund special benefits but cannot fund general benefits. Accordingly, a separate esƟmate of the special and general benefit is given in this secƟon.

In other words:

There is no widely accepted or statutory formula for general benefit. General benefits are benefits from improvements or services that are not special in nature, are not “parƟcular and disƟnct” and are not “over and above” benefits received by other properƟes. SVTA vs.

SCCOSA provides some clarificaƟon by indicaƟng that general benefits provide “an indirect, derivaƟve advantage” and are not necessarily proximate to the improvements.

Total
Benefit =
General
Benefit + Special Benefit

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Preliminary Engineer’s Report
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Special Benefits
The improvements and associated costs have been allocated to the assessable properƟes within the District based upon the special benefit received by those properƟes. The improvements for which the properƟes are assessed have been idenƟfied as necessary, were installed and are being maintained as part of the development plans specifically for each tract. As such, the improvements and conƟnuing maintenance and servicing of those improvements are strictly the obligaƟon of the properƟes within the District.

The method of apporƟonment described in this Report is based on the premise that each assessable parcel or unit receives disƟnct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping.

In accordance with ArƟcle XIII D, SecƟon 4 of the California ConsƟtuƟon:
“Special benefit means a parƟcular and disƟnct benefit over and above general benefits conferred on real property located in the District or the public at large” The special benefits associated with local landscaping improvements are specifically:
 Enhanced desirability of properƟes due to proximity and accessibility of the improvements.
 Improved aestheƟc appeal provided by a posiƟve representaƟon of the development, neighborhood, and the community.
 Improved accessibility for emergency vehicles.

Reduced vandalism and other criminal acƟvity.

General Benefit
Although the improvements may be visible to passersby or to the public at large, the improvements were installed as a requirement of the development of the tract and are for the sole benefit of properƟes within the District. It has been determined therefore, any access or use by properƟes or individuals outside the District is completely incidental and the costs of operaƟng, maintaining, and servicing said improvements therefore provides no measurable benefit to outside properƟes or individuals.

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Hence, General benefit has been determined to be de minimis, and no offseƫng, nonassessment contribuƟon is required.

Zones of Benefit
The Assessment District was formed to provide a funding source for the maintenance and services of landscaping and lighƟng improvements within the boundaries of the Assessment District. The boundaries of the Assessment District have been narrowly drawn to include only properƟes that will specially benefit from the maintenance and services and would receive a declining level of service if the Assessments were not approved.

The SVTA decision indicates:

In a well-drawn district — limited to only parcels receiving special benefits from the improvement — every parcel within that district receives a shared special benefit. Under secƟon 2, subdivision (i), these benefits can be construed as being general benefits since they are not “parƟcular and disƟnct” and are not “over and above” the benefits received by other properƟes “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properƟes directly benefiƟng from an improvement. Indeed, the ballot materials reflect otherwise. Thus, if an assessment district is narrowly drawn, the fact that a benefit is conferred throughout the district does not make it general rather than special. In that circumstance, the characterizaƟon of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g., proximity to park) or receives an indirect, derivaƟve advantage resulƟng from the overall public benefits of the improvement (e.g., general enhancement of the district’s property values).

Therefore, zones of benefit within the Assessment District are not warranted.

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Maximum Annual Rate Formula (Cost of Living Adjustments) It is generally recognized that most budgetary items will be impacted by inflaƟon in future years. In accordance with the California ConsƟtuƟon, SecƟon 53739 (b)(1), assessments “may be adjusted for inflaƟon pursuant to a clearly defined formula…” A formula for an inflaƟonary adjustment is therefore included as part of the maximum assessment for this District. Said inflaƟonary adjustment was authorized by the City Council and approved by the property owner(s) at the Ɵme of formaƟon. The formula, as described below, allows for annual adjustments to the budget and the assessments.

To impose a new assessment or increased assessment in excess of the Maximum Assessment Rate for the current fiscal year as provided by the preceding Assessment Range Formula, the City must comply with the provisions of the California ConsƟtuƟon, ArƟcle XIII D, SecƟon 4c that requires a public hearing and certain protest procedures, including mailed noƟce of the public hearing and property owner protest balloƟng. Property owners must approve the proposed new or increased assessment via a property owner protest ballot process before any such new or increased assessment can be imposed. A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighted according to the financial obligaƟon of each parcel.

The definiƟon of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula. Any assessment range formula must have been previously adopted by the agency and approved by the property owners.

The iniƟal maximum assessment for this District was established at the Ɵme of formaƟon and was assessed for the first Ɵme during the 2002-03 fiscal year. That iniƟal maximum assessment was $353.24 per parcel or Equivalent Dwelling Unit (“EDU”). This iniƟal maximum assessment has been adjusted each subsequent fiscal year by the following Assessment Range Formula:
 The Maximum Assessment Rate allowed each fiscal year (the “Adjusted Maximum Assessment Rate”) shall be based on the iniƟal maximum assessment established in fiscal year 2002-03, increased annually by three percent (3%).

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 Each fiscal year, 3% shall be applied to the Maximum Assessment Rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment Rate for the then current fiscal year.
 If the proposed annual assessment rate (levy per EDU) for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment Rate established for that fiscal year, then the proposed annual assessment is not considered an increased assessment under ProposiƟon 218.

Beginning in the second fiscal year aŌer the formaƟon of the District (2003-04) and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate has been established for each fiscal year using the Assessment Range Formula described above. The Maximum Assessment Rate for the upcoming fiscal year (2026-27) shall be $718.07. The table below shows the Adjusted Maximum Assessment Rate for the fiscal years since the formaƟon of the District. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year. As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered to be an increased assessment under the terms of ProposiƟon 218.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Table 3 – Adjusted Maximum Assessment Rate History
Base Year Max Rate (FY 2002-03): $353.24
Annual Cap Rate: 3.00%
Fiscal Year Allowable
Increase
Increase
Calculation
Adjusted Max.

Assessment Proposed Assessment
2002-03 N/A N/A $353.24 - 2003-04 3.00% 1.03 $363.84 $363.82 2004-05 3.00% 1.03 $374.76 $374.72
2005-06 3.00% 1.03 $386.00 $385.96
2006-07 3.00% 1.03 $397.58 $397.52
2007-08 3.00% 1.03 $409.51 $409.44
2008-09 3.00% 1.03 $421.80 $421.74
2009-10 3.00% 1.03 $434.45 $132.16
2010-11 3.00% 1.03 $447.48 - 2011-12 3.00% 1.03 $460.90 - 2012-13 3.00% 1.03 $474.73 - 2013-14 3.00% 1.03 $488.97 - 2014-15 3.00% 1.03 $503.64 $116.06 2015-16 3.00% 1.03 $518.75 $212.72
2016-17 3.00% 1.03 $534.31 $236.92
2017-18 3.00% 1.03 $550.34 $218.40
2018-19 3.00% 1.03 $566.85 $242.96
2019-20 3.00% 1.03 $583.86 $287.86
2020-21 3.00% 1.03 $601.38 $311.64
2021-22 3.00% 1.03 $619.42 $475.08
2022-23 3.00% 1.03 $638.00 $480.52
2023-24 3.00% 1.03 $657.14 $494.92
2024-25 3.00% 1.03 $676.85 $535.94
2025-26 3.00% 1.03 $697.16 $662.12
2026-27 3.00% 1.03 $718.07 $717.62

CITY OF ESCALON
Belleterra Estates Landscape Maintenance District No. 01-1 ASSESSMENT RANGE FORMULA — Maximum and Proposed Assessments by Fiscal Year

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Preliminary Engineer’s Report
2026-27
Assessment Methodology
The benefit formula used to determine the financial obligaƟon for each parcel is based on the improvements benefiƫng the parcels, as well as the use, or type, of each parcel that benefits from said improvements. One of the more common approaches to fairly distribuƟng District costs in maintenance districts such as this uƟlizes a methodology referred to as the “Equivalent Dwelling Unit” (“EDU”) method of apporƟonment. This method uƟlizes various property characterisƟcs such as type of development (land-use) and size (units or acreage) to compare the proporƟonal benefit of each property compared to other properƟes benefiƫng from the improvements.

The District is comprised enƟrely of residenƟal parcels. Each residenƟal parcel receives similar benefit from the improvements due to the relaƟve size of the properƟes, the specific improvements and proximity of the improvements to the properƟes. Because the property characterisƟcs are idenƟcal within the District, each parcel has been assigned an EDU value of one (“1”). The total number of units is divided into the “Total Balance to Assessment”, (as shown in Part 3 of this Report) to determine the annual assessment rate per parcel/unit.

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
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Appendix A – Assessment Roll
Parcel IdenƟficaƟon for each lot or parcel within the District shall be based on available parcel maps and other property data from the San Joaquin County Assessor’s office as they existed at the Ɵme this Report was prepared and adopted by the City Council.

A lisƟng of parcels assessed within the District for Fiscal Year 2026-27, along with the corresponding assessment amounts, is included on the following pages. If any parcel submiƩed for collecƟon is idenƟfied by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be idenƟfied and resubmiƩed to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmiƩed parcel(s) shall be based on the method of apporƟonment and assessment rate approved in this Report. Therefore, if a single parcel has changed to mulƟple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apporƟonment and assessment rate rather than a proporƟonate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; uƟlity rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restricƟons. These types of parcels are considered to receive liƩle or no benefit from the improvements and are therefore, exempted from assessment.

Table 4 – Fiscal Year 2026-27 Assessment Roll
APN Lot Number EDU
2026-27
Maximum
Assessment Rate
2026-27
Approved
Assessment Rate
2026-27 Actual
Assessment Rate
225-310-01 1 1 $718.07 $717.62 $717.62
225-310-02 2 1 $718.07 $717.62 $717.62
225-310-03 3 1 $718.07 $717.62 $717.62
225-310-04 4 1 $718.07 $717.62 $717.62
225-310-05 5 1 $718.07 $717.62 $717.62
225-310-06 6 1 $718.07 $717.62 $717.62

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225-310-07 7 1 $718.07 $717.62 $717.62
225-310-08 8 1 $718.07 $717.62 $717.62
225-310-09 9 1 $718.07 $717.62 $717.62
225-310-10 10 1 $718.07 $717.62 $717.62
225-310-11 11 1 $718.07 $717.62 $717.62
225-310-12 12 1 $718.07 $717.62 $717.62
225-310-13 13 1 $718.07 $717.62 $717.62
225-310-14 14 1 $718.07 $717.62 $717.62
225-310-15 15 1 $718.07 $717.62 $717.62
225-310-16 16 1 $718.07 $717.62 $717.62
225-310-17 17 1 $718.07 $717.62 $717.62
225-310-18 18 1 $718.07 $717.62 $717.62
225-310-21 21 1 $718.07 $717.62 $717.62
225-310-22 22 1 $718.07 $717.62 $717.62
225-310-23 23 1 $718.07 $717.62 $717.62
225-310-24 24 1 $718.07 $717.62 $717.62
225-310-25 25 1 $718.07 $717.62 $717.62
225-310-26 26 1 $718.07 $717.62 $717.62
225-310-27 27 1 $718.07 $717.62 $717.62
225-310-28 20 1 $718.07 $717.62 $717.62
225-310-29 19 1 $718.07 $717.62 $717.62
225-320-01 28 1 $718.07 $717.62 $717.62
225-320-02 29 1 $718.07 $717.62 $717.62
225-320-03 30 1 $718.07 $717.62 $717.62
225-320-04 31 1 $718.07 $717.62 $717.62
225-320-05 32 1 $718.07 $717.62 $717.62
225-320-06 33 1 $718.07 $717.62 $717.62
225-320-07 34 1 $718.07 $717.62 $717.62
225-320-08 35 1 $718.07 $717.62 $717.62
225-320-09 36 1 $718.07 $717.62 $717.62
225-320-10 37 1 $718.07 $717.62 $717.62
225-320-11 38 1 $718.07 $717.62 $717.62
225-320-12 39 1 $718.07 $717.62 $717.62
225-320-13 40 1 $718.07 $717.62 $717.62
225-320-14 41 1 $718.07 $717.62 $717.62
225-320-15 42 1 $718.07 $717.62 $717.62
225-320-16 43 1 $718.07 $717.62 $717.62
225-320-17 44 1 $718.07 $717.62 $717.62
225-320-18 45 1 $718.07 $717.62 $717.62
225-320-19 46 1 $718.07 $717.62 $717.62

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
225-320-20 47 1 $718.07 $717.62 $717.62
225-320-21 48 1 $718.07 $717.62 $717.62
225-320-22 49 1 $718.07 $717.62 $717.62
225-320-23 50 1 $718.07 $717.62 $717.62
225-320-24 51 1 $718.07 $717.62 $717.62
225-330-01 61 1 $718.07 $717.62 $717.62
225-330-02 62 1 $718.07 $717.62 $717.62
225-330-03 63 1 $718.07 $717.62 $717.62
225-330-04 64 1 $718.07 $717.62 $717.62
225-330-05 65 1 $718.07 $717.62 $717.62
225-330-06 66 1 $718.07 $717.62 $717.62
225-330-07 67 1 $718.07 $717.62 $717.62
225-330-08 68 1 $718.07 $717.62 $717.62
225-330-09 69 1 $718.07 $717.62 $717.62
225-330-10 70 1 $718.07 $717.62 $717.62
225-330-11 71 1 $718.07 $717.62 $717.62
225-330-12 72 1 $718.07 $717.62 $717.62
225-330-13 73 1 $718.07 $717.62 $717.62
225-330-14 76 1 $718.07 $717.62 $717.62
225-330-15 77 1 $718.07 $717.62 $717.62
225-330-16 78 1 $718.07 $717.62 $717.62
225-330-17 79 1 $718.07 $717.62 $717.62
225-330-18 80 1 $718.07 $717.62 $717.62
225-330-19 81 1 $718.07 $717.62 $717.62
225-330-20 82 1 $718.07 $717.62 $717.62
225-330-21 83 1 $718.07 $717.62 $717.62
225-330-22 84 1 $718.07 $717.62 $717.62
225-330-23 85 1 $718.07 $717.62 $717.62
225-330-24 86 1 $718.07 $717.62 $717.62
225-330-25 87 1 $718.07 $717.62 $717.62
225-330-26 B 0 $718.07 $717.62 $0.00
225-330-27 A 0 $718.07 $717.62 $0.00
225-340-01 52 1 $718.07 $717.62 $717.62
225-340-02 53 1 $718.07 $717.62 $717.62
225-340-03 54 1 $718.07 $717.62 $717.62
225-340-04 55 1 $718.07 $717.62 $717.62
225-340-05 56 1 $718.07 $717.62 $717.62
225-340-06 57 1 $718.07 $717.62 $717.62
225-340-07 58 1 $718.07 $717.62 $717.62
225-340-08 59 1 $718.07 $717.62 $717.62

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
225-340-09 60 1 $718.07 $717.62 $717.62
225-340-10 74 1 $718.07 $717.62 $717.62
225-340-11 75 1 $718.07 $717.62 $717.62
225-340-12 88 1 $718.07 $717.62 $717.62
225-340-13 89 1 $718.07 $717.62 $717.62
225-340-14 90 1 $718.07 $717.62 $717.62
225-340-15 91 1 $718.07 $717.62 $717.62
225-340-16 92 1 $718.07 $717.62 $717.62
225-340-17 93 1 $718.07 $717.62 $717.62
225-340-18 94 1 $718.07 $717.62 $717.62
225-340-19 Por. of C 0 $718.07 $717.62 $0.00
225-340-20 Por. of C 0 $718.07 $717.62 $0.00
225-340-22 95 1 $718.07 $717.62 $717.62
225-340-23 96 1 $718.07 $717.62 $717.62
225-340-24 97 1 $718.07 $717.62 $717.62
225-340-25 98 1 $718.07 $717.62 $717.62
225-340-26 99 1 $718.07 $717.62 $717.62
225-340-27 100 1 $718.07 $717.62 $717.62
225-340-28 101 1 $718.07 $717.62 $717.62
225-340-29 102 1 $718.07 $717.62 $717.62
225-340-30 103 1 $718.07 $717.62 $717.62
225-340-31 104 1 $718.07 $717.62 $717.62
225-340-32 105 1 $718.07 $717.62 $717.62
225-340-33 106 1 $718.07 $717.62 $717.62
225-340-34 107 1 $718.07 $717.62 $717.62
225-340-35 108 1 $718.07 $717.62 $717.62
225-340-36 109 1 $718.07 $717.62 $717.62
225-340-37 110 1 $718.07 $717.62 $717.62
225-340-38 111 1 $718.07 $717.62 $717.62
225-340-39 112 1 $718.07 $717.62 $717.62
225-340-40 113 1 $718.07 $717.62 $717.62
225-340-41 114 1 $718.07 $717.62 $717.62
225-340-42 115 1 $718.07 $717.62 $717.62
225-340-43 116 1 $718.07 $717.62 $717.62
225-340-44 117 1 $718.07 $717.62 $717.62
225-340-45 118 1 $718.07 $717.62 $717.62
225-340-46 119 1 $718.07 $717.62 $717.62
225-340-47 120 1 $718.07 $717.62 $717.62
225-340-48 121 1 $718.07 $717.62 $717.62
225-340-49 122 1 $718.07 $717.62 $717.62

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
225-340-50 123 1 $718.07 $717.62 $717.62
225-340-51 124 1 $718.07 $717.62 $717.62
225-340-52 125 1 $718.07 $717.62 $717.62
225-340-53 126 1 $718.07 $717.62 $717.62
225-340-54 127 1 $718.07 $717.62 $717.62
225-340-55 A 0 $718.07 $717.62 $0.00
225-340-56 B 0 $718.07 $717.62 $0.00
225-340-57 128 1 $718.07 $717.62 $717.62
225-340-58 129 1 $718.07 $717.62 $717.62
225-340-59 130 1 $718.07 $717.62 $717.62
225-340-60 131 1 $718.07 $717.62 $717.62
225-340-61 132 1 $718.07 $717.62 $717.62
225-340-62 136 1 $718.07 $717.62 $717.62
225-340-63 133 1 $718.07 $717.62 $717.62
225-340-64 134 1 $718.07 $717.62 $717.62
225-340-65 135 1 $718.07 $717.62 $717.62
225-340-66 137 1 $718.07 $717.62 $717.62
225-340-67 138 1 $718.07 $717.62 $717.62
225-340-68 139 1 $718.07 $717.62 $717.62
225-340-69 140 1 $718.07 $717.62 $717.62
225-340-70 141 1 $718.07 $717.62 $717.62
225-340-71 142 1 $718.07 $717.62 $717.62
225-340-72 143 1 $718.07 $717.62 $717.62
TOTALS: 143 $102,619.66

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Appendix B – District Diagram

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Appendix C – Improvement Map

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27
Appendix D – Expense Reports FY 2025-26

Bellaterra Estates Landscape Maintenance District
Preliminary Engineer’s Report
2026-27

Budget Item FY 2025-26
Adopted
FY 2026-27
Proposed $ Change % Change

DIRECT COSTS
Utility – Water (based on prior year consumptions w/current rates) $ 26,951.00 $ 25,000.00 $ (1,951.00) (7.2%) Utility – Electricity (sprinkler timers, est. @ $56.25 per month) $ 661.00 $ 675.00 $ 14.00 2.1% Shadow Wood Park Annual Rubber Bark Replenishment $ 1,000.00 $ 1,000.00 $ - - Sidewalk Repair from Street Tree Damage $ 1,000.00 $ 1,000.00 $ - - Contract Services – Street Lights (44 lights @ avg. $4.02/mo.) $ 2,047.00 $ 2,125.00 $ 78.00 3.8% Contract Services – Park Maintenance ($2,455 monthly contract & incidentals) $ 36,678.00 $ 29,722.00 $ (6,956.00) (19.0%) Tree Maintenance Professional Expenses $ 2,511.00 $ 4,835.00 $ 2,324.00 92.6% Special Departmental Expenses $ 3,276.00 $ 7,190.00 $ 3,914.00 119.5% Professional Services – Public Works (inspection, repairs & maintenance) $ 2,217.00 $ 2,950.00 $ 733.00 33.1% Property Tax Charges $ 858.00 $ 429.00 $ (429.00) (50.0%) Direct Costs Sub-Total $ 77,199.00 $ 74,926.00 $ (2,273.00) (2.9%)

CAPITAL REPLACEMENT COSTS
Annual collection to replace playground equipment $ 3,000.00 $ 3,000.00 $ - - Belleterra Comprehensive Street Tree Trimming $ 3,000.00 $ 3,000.00 $ - - Masonry Wall Along Shadow Wood Park (312 LF) $ 1,177.80 $ 1,177.80 $ - - Wood Fence Along Pedestrian Path – Brennan Ave. to Albert Ln. (158 LF) $ 395.00 $ 395.00 $ - - Chain Link Fence Between Shadow Wood Park and Orchard (325 LF) $ 325.00 $ 325.00 $ - - Masonry Wall Along Brennan Avenue (882 LF) $ 3,519.40 $ 3,519.40 $ - - Capital Replacement Costs Sub-Total $ 11,417.20 $ 11,417.20 $ - -

ADMINISTRATIVE COSTS
Professional Services – Engineer (SCI Consulting Group) $ 1,810.00 $ 2,918.00 $ 1,108.00 61.2% Public Mail Notice ($1.50 per parcel × 143 parcels) $ 214.50 $ 214.50 $ - - General Government Charge (City admin fee) $ 3,613.00 $ 3,613.00 $ - - County Administration Fee (lesser of $3.00/parcel or 1% of levy) $ 429.00 $ 429.00 $ - - Rounding Adjustment $ 0.46 $ 1.95 $ 323.9% 1.49
Administrative Costs Sub-Total $ 6,066.96 $ 7,176.45 $ 1,109.49 18.3% SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS $ 94,683.16 $ 93,519.65 $ (1,163.51) (1.2%) Operating Reserve Collection/(Reduction) $ - $ 9,100.00 $ 9,100.00 100.0% TOTAL BALANCE TO ASSESSMENT $ 94,683.16 $ 102,619.65 $ 7,936.49 8.4% Total Assessable Parcels/EDUs 143.0000 143.0000
ASSESSMENT PER PARCEL/EDU $ 662.12 $ 717.62 $ 8.4% 55.50 Notes: FY 2025-26, from Harris & Associates ER)
Source: Harris & Associates Final Engineer's Report, Belleterra Estates LMD, FY 2025-26
Description FY 2025-26
Projected
FY 2026-27
Estimated $ Change % Change

OPERATING RESERVE FUND
Beginning Balance (July 1) $ 10,021.00 $ 753.00 $ (9,268.00) (92.5%) Operating Reserve Collection $ - $ - $ - -
Interest Revenue (Included in Fund Balance) $ - $ - $ - - Estimated Reserve Fund Balance (June 30) $ 10,021.00 $ 753.00 $ (9,268.00) (92.5%)

CAPITAL REPLACEMENT FUND
Beginning Balance (July 1) $ - $ 19,402.51 $ 19,402.51 100.0% Capital Replacement Collections $ - $ - $ - -
Interest Revenue $ - $ - $ - -
Estimated Capital Replacement Fund Balance (June 30) $ - $ 19,402.51 $ 19,402.51 100.0% * large tree trimming expense fy 25-26
FY 2025-26 Adopted Rate per EDU/Parcel $ 662.12
FY 2026-27 Proposed Rate per EDU/Parcel $ 717.62
$ Change per EDU/Parcel $ 55.50
% Change 8.4%

ASSESSMENT RATE COMPARISON

CITY OF ESCALON
Bellaterra Estates Landscape Maintenance District No. 01-1 FY 2026-27 Proposed Budget vs. FY 2025-26 Adopted Budget

ESTIMATE OF COST (BUDGET)

FUND BALANCES
ATTACHMENT 3

Fiscal Year 2026-27 ENGINEER’S REPORT
City of Escalon
Estates Benefit Assessment
District No. 06-1
May 2026
Preliminary Engineer’s Report
Pursuant to the Benefit Assessment Act of 1982 and ArƟcle XIIID of the California ConsƟtuƟon
ATTACHMENT 4

(This page IntenƟonally leŌ blank)

Table of Contents
Engineer’s Report for Fiscal Year 2026-27 .................................................................... 3 Estates Benefit Assessment District .............................................................................. 3 Part 1 – Plans and SpecificaƟons ................................................................................. 6 Part 2 – EsƟmate of Cost ............................................................................................. 8 District Fund Balances ................................................................................................... 9 Part 3 – Assessment Diagram .................................................................................... 12 Part 4 – Method of ApporƟonment ........................................................................... 13 General ........................................................................................................................ 13 IntroducƟon to Special Benefit versus General Benefit .............................................. 14 Special Benefits ........................................................................................................... 15 General Benefit ........................................................................................................... 16 Zones of Benefit .......................................................................................................... 16 Maximum Annual Rate Formula (Cost of Living Adjustments) ................................... 17 Assessment Methodology ........................................................................................... 20 Appendix A – Assessment Roll .................................................................................. 21 Appendix B – District Diagram .................................................................................. 24 Appendix C – Improvement Map .............................................................................. 25 Appendix D – Expense Reports FY 2025-26 ................................................................ 26

Statement of Assessment Engineer
AGENCY: CITY OF ESCALON
PROJECT: ESTATES BENEFIT ASSESSMENT DISTRICT NO. 06-1
TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
Engineer’s Report for Fiscal Year 2026-27
The preparaƟon of this Annual Engineer’s Report (“Report”) is in conformance with the obligaƟon of the City Council, for the Estates Benefit Assessment District, to provide drainage and street sweeping services upon each lot or parcel of land in the district in proporƟon to the esƟmated benefit to be received by each such lot or parcel of land for Fiscal Year 2026-

27. Prior to 2026-27, the annual administraƟon of this assessment, including the content, format and tone of the Engineer’s Report, was performed by Harris & Associates. Beginning in 2026- 27, SCI ConsulƟng Group has been engaged to provide annual administraƟon services for this assessment. In this role, SCI now provides the annual update to this Engineer’s Report, and for consistency with formaƟon documents, has maintained much of the content, format and tone, while upgrading and clarifying where necessary.

Pursuant to the Benefit Assessment Act of 1982, SecƟon 5 of the California Government Code (“1982 Act”), beginning with SecƟon 54703, ArƟcle XIIID, SecƟon 4(a) of the State of California ConsƟtuƟon, and in accordance with the City of Escalon’s ResoluƟon being adopted by the City Council for the:

Estates Benefit Assessment District
(HereinaŌer referred to as the “District”),
I, John Bliss, authorized representaƟve of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
PART 1
DescripƟon of Improvements: This part provides a general descripƟon of improvements proposed to be maintained in the District. Plans and specificaƟons for the improvements are on file with the City and are hereby made a part of this Report by reference.

PART 2
EsƟmate of Cost: This part contains the cost esƟmate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2026-27.

PART 3
District Diagram: This part incorporates a Diagram of the District showing the external boundaries of the District. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the San Joaquin County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A copy of the District Diagram is included in Appendix B and has also been filed under separate cover with the office of the City Clerk.

PART 4
Method of ApporƟonment of the Assessments: This part describes the method of apporƟonment of assessments, based upon parcel classificaƟon of land within the District in proporƟon to the esƟmated special benefits to be received. The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of District pursuant to the iniƟal methodology established at the Ɵme the District was formed. For parƟculars as to the idenƟficaƟon of parcels, reference is made to the District Diagram.

Appendices
Appendix A – Assessment Roll
Appendix B – District Diagram
Appendix C – Improvement Map
Appendix D – Expense Reports - FY 2025-26

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District in proporƟon to the esƟmated benefits to be received by each lot or parcel from the services provided.

DATED this 19th day of May, 2026
By
John W. Bliss, Assessment Engineer
License No. C052091

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Part 1 – Plans and Specifications
The District was formed to provide a funding mechanism to ensure the ongoing operaƟon, maintenance and servicing of certain drainage and street improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.

The Estates Benefit Assessment District 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, when the City Council adopted a ResoluƟon Approving the FormaƟon of the District. The sole property owner at that Ɵme was Escalon Estates, LLC.

The District is comprised of the residenƟal development known as The Estates and consists of thirty-four (34) developed single-family residenƟal parcels and four commercial parcels, three of which are currently developed. The plans and specificaƟons for the improvements, showing the general nature, locaƟon, and the extent of the improvements, are on file in the office of the City Clerk and are incorporated herein by reference. Appendix C also contains an Improvement Map showing the locaƟon of the improvements.

The formula below describes the relaƟonship between the final level of services, the baseline level of service based on exisƟng funding, and the enhanced level of services funded by the assessment if it is approved. It should be noted, due to the fact that current operaƟng costs are increasing at a faster rate than current funding sources, the baseline level of services is diminishing over Ɵme.

Final Level of
Service =
Current Baseline
Level of Service +
Proposed Enhanced
Level of Service
Below is a more detailed descripƟon of these improvements that are provided for the special benefit of property in the Assessment District.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Improvements and Services Provided
The following are the specific improvements maintained and serviced within the District:
 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 staƟon located at the southeast corner of the tract.  UƟlity costs for operaƟon of pump staƟon.
 Maintenance and repair costs for pump and staƟon.
 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 esƟmated budget for the annual maintenance and servicing of the improvements and the proporƟonate share of administraƟon costs of the District have been prepared based on the esƟmated and recent historical costs of the District. The 2026-27 District budget is shown on the following page.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Part 2 – Estimate of Cost
The esƟmated budget for the annual maintenance and servicing of the improvements and the proporƟonate share of administraƟon costs of the District have been prepared based on the esƟmated and recent historical costs of the District. The 2026-27 District budget is shown below.

Table 1 – Fiscal Year 2026-27 EsƟmate of Cost and Budget Budget Item Costs
Utility – Electricity (pump station @ $66.5833 per month) $799.00 Street Sweeping – Public Works (5,159 linear feet @ $180 per month) $2,160.00 Special Departmental Expenses $639.00
Property Tax Charges $69.00
Contingency $0.00
Direct Costs Sub-Total (a) $3,667.00
Capital Replacement (annual collection to replace storm pump) $1,778.00 Replace Masonry Wall Around North and East Basin Boundary (327 LF) $1,438.80 Replace Chain Link Fence Around West and South Basin Boundary (267 LF) $266.83 Capital Replacement Costs Sub-Total (b) $3,483.63
Professional Services – Engineer (SCI Consulting Group) $2,918.00 Public Mail Notice ($1.50 per parcel × 38 parcels) $57.00 General Government Charge (City admin fee) $93.00
County Administration Fee (lesser of $3.00/parcel or 1% of levy) $69.00 Rounding Adjustment $0.65
Administrative Costs Sub-Total (c) $3,137.65
SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS (a+b+c) $10,288.28 Operating Reserve Collection/(Reduction) (d) $0.00
TOTAL BALANCE TO ASSESSMENT (a+b+c+d=e) $10,288.28
Total Assessable Parcels/EDUs (f) 47
ASSESSMENT PER PARCEL/EDU (e/f) $218.90

ADMINISTRATIVE COSTS

CITY OF ESCALON
Estates Benefit Assessment District No. 06-1
ESTIMATE OF COST — Fiscal Year 2026-27

DIRECT COSTS

CAPITAL REPLACEMENT COSTS

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
A detailed schedule of actual year-to-date Fiscal Year 2025-26 expenses through May 13, 2026, supporƟng the Fiscal Year 2026-27 budget esƟmates is provided in Appendix D.

The 1982 Act requires that a special fund be set-up for the revenues and expenditures of the District. Funds raised by assessment shall be used only for the purpose as stated herein. A contribuƟon to the District by the City may be made to reduce assessments or to fund costs which are greater than revenue from the assessments, as the City Council deems appropriate. Any balance or deficit remaining on July 1 must be carried over to the next fiscal year. EsƟmated beginning and ending fund balances for Fiscal Year 2026-27 are shown in the following table.

SecƟon 54720 (a) of the 1982 Act allows the District assessments to “…include a reserve which shall not exceed the esƟmated costs of maintenance and servicing to December 10 of the fiscal year, or whenever the city expects to receive its apporƟonment of special assessments and tax collecƟons from the county, whichever is later.” District Fund Balances
Table 2 – 2026-27 District Fund Balance

CITY OF ESCALON
Estates Benefit Assessment District No. 06-1
DISTRICT FUND BALANCES — Fiscal Year 2026-27
Description FY 2026-27
(Estimated)

OPERATING RESERVE FUND
Beginning Balance (July 1) $23,057.00
Operating Reserve Collection ($2,856.00)
Interest Revenue -
Estimated Reserve Fund Balance (June 30) $20,201.00

CAPITAL REPLACEMENT FUND
Beginning Balance (July 1) $3,483.00
Capital Replacement Collections $3,483.00
Interest Revenue -
Estimated Capital Replacement Fund Balance (June 30) $6,966.00

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Description of Cost Estimate Items
The following are the specific improvements being maintained and serviced within the District:
 UƟlity - Electricity: The costs associated with the Pacific Gas and Electric Company to provide electricity for operaƟon of the storm drain pumps within the District.  Street Sweeping: This item covers to costs of street sweeping within the areas of the District. This includes interior and exterior streets.
 Capital Replacement (1) - Storm Drain Pump: Funds collected on an annual basis for the eventual replacement of the storm drain pump. The pump and pump staƟon faciliƟes have a finite life span and will require replacement. Funds are collected annually so the replacement costs are available at the appropriate Ɵme.  ConƟngency: This item covers the costs of repair and/or replacement due to unexpected expenses arising from unforeseen issues such as accidents, vandalism, natural disasters, etc.
 Professional Services – Engineer: The contracƟng costs associated with hiring a company to manage and perform the annual administraƟon duƟes of the District.

These services include preparaƟon of reports, resoluƟons, assessment rolls and budgets; preparaƟon and placement of assessment amounts onto the County tax rolls; tracking and upkeep of the District database; answering quesƟons for City staff and property owners; and finally, act as an expert resource in maƩers related to the District.
 General Government Charge: Costs associated with individual City Staff and Management (City Clerk, City Council, City Manager, Finance Director, City Engineer, etc.) who contribute Ɵme to the annual administraƟon and oversight of the District.

This may include but is not limited to, preparaƟon for and aƩendance of meeƟngs, preparaƟon and posƟng of public noƟces, budgeƟng, inspecƟon, etc. This cost is calculated based on an allocaƟon plan accepted by the City Council in June 2018, prepared by Clear Source Financial.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
 County AdministraƟon Fee: The County costs related to placement of the annual assessment charges onto the tax roll and the generaƟon of annual tax bills related thereto. This charge is the lesser of $3.00 per parcel or 1% of the total levy amount submiƩed per District.
 Rounding Adjustment: This amount allows the annual assessment rate to be an even number. The County requires that all assessments submiƩed for inclusion on the tax roll be an even number so the amount can be split evenly between the two tax bill installments.
 OperaƟng Reserve CollecƟon/(ContribuƟon): This item shows any collecƟons which adds to the OperaƟng Reserve Fund balance, or contribuƟons made from the OperaƟng Reserve Fund, to offset the annual budget.
 EsƟmated Reserve Fund Balances: These items show the esƟmated OperaƟng Reserve Fund amounts at the beginning and end of the fiscal year. The esƟmated ending balance reflects any collecƟons or reducƟons from the esƟmated beginning balance.

Description of Capital Replacement Items
 Capital Replacement - Storm Drain Pump: Funds are collected on an annual basis for the eventual replacement of the storm drain pump. The storm pump was purchased in 2006. It has a life expectancy of 20 years, and the replacement cost is esƟmated to be $21,240.00. The storm pump for this District was replaced during the 2023-24 Fiscal Year. Replacement costs came from the Capital Reserve fund, as originally planned. If the expected replacement costs are revised over the next few years, this Capital Replacement collecƟon will be adjusted accordingly.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Part 3 – Assessment Diagram
A diagram showing the exterior boundaries of the District and the lines and dimensions of each lot or parcel of land within the District has been submiƩed to the office of the City Clerk of the City of Escalon and is hereby made a part hereof by reference.

A copy of the assessment diagram for the District is included in Appendix B of this Report.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Part 4 – Method of Apportionment
General
This secƟon includes an explanaƟon of the special benefits to be derived from the maintenance, operaƟons, and repair acƟviƟes, the criteria for the expenditure of assessment funds and the methodology used to apporƟon the total assessments to properƟes within the proposed Assessment District. The proposed Assessment District area consists of all Assessor Parcels included within the Estates Benefit Assessment District boundary.

Pursuant to ProposiƟon 218, the method used for apporƟoning the assessment is based upon the proporƟonal special benefits conferred to the properƟes over and above the general benefits conferred to real property in the proposed Assessment District, or to the public at large. Special benefit is calculated for each parcel in the District using the following process:

1.) IdenƟficaƟon of all benefit factors derived from the Improvements.

2.) CalculaƟon of the proporƟon of these benefits that are general.

3.) DeterminaƟon of the relaƟve special benefit within different areas (zones of benefit) of the Assessment District, if any.

4.) DeterminaƟon of the relaƟve special benefit per property type.

5.) CalculaƟon of the specific assessment for each individual parcel based upon special vs. general benefit, zones, property type and other supporƟng aƩributes.

The District consists of certain assessor parcels within the boundaries as defined by the Assessment Diagram referenced in this report and the parcels idenƟfied by the Assessor Parcel Numbers listed with the levy roll. The parcel list includes all privately and publicly owned parcels as shown. The method used for apporƟoning the Assessment is based upon the relaƟve special benefits to be derived by the properƟes in the District over and above general benefits conferred on real property or to the public at large. The Assessment is apporƟoned to lots and parcels in proporƟon to the relaƟve special benefit from the improvements.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
The 1982 Act, beginning with SecƟon 54703 of the California Government Code, allows for the establishment of assessment districts by public agencies for the purpose of providing certain public improvements. The 1982 Act also complies with the California ConsƟtuƟon which requires the cost of these improvements and services to be assessed based on benefit received rather than by assessed value of the properƟes being assessed.

DefiniƟons from SecƟon 54710 of the 1982 Act:

Any local agency which is authorized by law to provide one or more of the following services may impose a benefit assessment pursuant to this chapter to finance the maintenance and operaƟon costs of the following services: (a) Drainage; (b) Flood control; (c) Street lighƟng.

In November 1996, the voters of California adopted ProposiƟon 218, which has been codified as ArƟcles XIIIC and XIIID of the California ConsƟtuƟon. ProposiƟon 218 imposed a number of substanƟve and procedural requirements on taxes, assessments, and property-related fees imposed by local governments in California.

The method of apporƟonment described in this Report, and confirmed by the City Council, uƟlizes commonly accepted engineering pracƟces established pursuant to the 1982 Act and the California ConsƟtuƟon for the allocaƟon of special benefit assessments. The calculaƟon of assessments is based upon the parcel type and the services and improvements provided to equitably apporƟon the costs based on the special benefit received by each lot or parcel.

The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

Introduction to Special Benefit versus General Benefit
ArƟcle XIIIC of the California ConsƟtuƟon requires any local agency proposing to increase or impose a benefit assessment to “separate the general benefits from the special benefits conferred on a parcel.” The raƟonale for separaƟng special and general benefits is to ensure that property owners subject to the benefit assessment are not paying for general benefits.

An assessment can fund special benefits but cannot fund general benefits. Accordingly, a separate esƟmate of the special and general benefit is given in this secƟon.

In other words:

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
There is no widely accepted or statutory formula for general benefit. General benefits are benefits from improvements or services that are not special in nature, are not “parƟcular and disƟnct” and are not “over and above” benefits received by other properƟes. SVTA vs.

SCCOSA provides some clarificaƟon by indicaƟng that general benefits provide “an indirect, derivaƟve advantage” and are not necessarily proximate to the improvements.

Special Benefits
The improvements and associated costs have been allocated to the assessable properƟes within the District based upon the special benefit received by those properƟes. The improvements for which the properƟes are assessed have been idenƟfied as necessary, were installed and are being maintained as part of the development plans specifically for each tract. As such, the improvements and conƟnuing maintenance and servicing of those improvements are strictly the obligaƟon of the properƟes within the District.

The method of apporƟonment described in this Report is based on the premise that each assessable parcel or unit receives disƟnct and special benefits from the improvements and services provided, including well-maintained drainage and street improvements. In accordance with ArƟcle XIII D, SecƟon 4 of the California ConsƟtuƟon:
“Special benefit means a parƟcular and disƟnct benefit over and above general benefits conferred on real property located in the District or the public at large” The special benefits associated with local drainage and street improvements are specifically:
 Enhanced desirability of properƟes due to proximity and accessibility of the improvements.
 Improved aestheƟc appeal provided by a posiƟve representaƟon of the development, neighborhood, and the community.
 Improved accessibility for emergency vehicles.
 Reduced vandalism and other criminal acƟvity.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
General Benefit
Although the improvements may be visible to passersby or to the public at large, the improvements were installed as a requirement of the development of the tract and are for the sole benefit of properƟes within the District. It has been determined therefore, any access or use by properƟes or individuals outside the District is completely incidental and the costs of operaƟng, maintaining, and servicing said improvements therefore provides no measurable benefit to outside properƟes or individuals.

Hence, General benefit has been determined to be de minimis, and no offseƫng, nonassessment contribuƟon is required.

Zones of Benefit
The assessment district was formed to provide a funding source for the maintenance and services of drainage and street improvements within the boundaries of the Assessment District. The boundaries of the Assessment District have been narrowly drawn to include only properƟes that will specially benefit from the maintenance and services and would receive a declining level of service if the Assessments were not approved.

The SVTA decision indicates:

In a well-drawn district — limited to only parcels receiving special benefits from the improvement — every parcel within that district receives a shared special benefit. Under secƟon 2, subdivision (i), these benefits can be construed as being general benefits since they are not “parƟcular and disƟnct” and are not “over and above” the benefits received by other properƟes “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properƟes directly benefiƟng from an improvement. Indeed, the ballot materials reflect otherwise. Thus, if an assessment district is narrowly drawn, the fact that a benefit is conferred throughout the district does not make it general rather than special. In that circumstance, the characterizaƟon of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g., proximity to park) or receives an indirect, derivaƟve advantage resulƟng from the overall public benefits of the improvement (e.g., general enhancement of the district’s property values).

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Therefore, zone of benefit within the assessment district are not warranted.

Maximum Annual Rate Formula (Cost of Living Adjustments) It is generally recognized that most budgetary items will be impacted by inflaƟon in future years. In accordance with the California ConsƟtuƟon, SecƟon 53739 (b)(1), assessments “may be adjusted for inflaƟon pursuant to a clearly defined formula…” A formula for an inflaƟonary adjustment is therefore included as part of the maximum assessment for this District. Said inflaƟonary adjustment was authorized by the City Council and approved by the property owner(s) at the Ɵme of formaƟon. The formula, as described below, allows for annual adjustments to the budget and the assessments.

To impose a new assessment or increased assessment in excess of the Maximum Assessment Rate for the current fiscal year as provided by the preceding Assessment Range Formula, the City must comply with the provisions of the California ConsƟtuƟon, ArƟcle XIII D, SecƟon 4c that requires a public hearing and certain protest procedures, including mailed noƟce of the public hearing and property owner protest balloƟng. Property owners must approve the proposed new or increased assessment via a property owner protest ballot process before any such new or increased assessment can be imposed. A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighted according to the financial obligaƟon of each parcel.

The definiƟon of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula. Any assessment range formula must have been previously adopted by the agency and approved by the property owners.

The iniƟal maximum assessment for this District was established at the Ɵme of formaƟon and was assessed for the first Ɵme during the 2006-07 fiscal year. That iniƟal maximum assessment was $353.24 per parcel or Equivalent Dwelling Unit (“EDU”). This iniƟal maximum assessment has been adjusted each subsequent fiscal year by the following Assessment Range Formula:
 The Maximum Assessment Rate allowed each fiscal year (the "Adjusted Maximum Assessment Rate") shall be based on the iniƟal maximum assessment established in

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Fiscal Year 2006-07, adjusted annually by the greater of the Bureau of Labor StaƟsƟcs, Consumer Price Index for the month of April, All Urban Consumers, ("CPI") for the San Francisco/Oakland/Hayward area or three percent (3%). Should the Bureau of Labor StaƟsƟcs revise or disconƟnue the preparaƟon of such index, the City reserves the right to use such revised index or a comparable system to determine fluctuaƟons in the annual cost of living.
 Each fiscal year, the greater of CPI or 3% shall be applied to the Maximum Assessment Rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment Rate for the then current fiscal year.  If the proposed annual assessment rate (levy per EDU) for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment Rate established for that fiscal year, then the proposed annual assessment is not considered an increased assessment under ProposiƟon 218.

Beginning in the second fiscal year aŌer the formaƟon of the District (2007-08) and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate has been established for each fiscal year using the Assessment Range Formula described above. The Maximum Assessment Rate for the upcoming fiscal year (2026-27) shall be $271.00. The table below shows the Adjusted Maximum Assessment Rate for the fiscal years since the formaƟon of the District. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year. As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered to be an increased assessment under the terms of ProposiƟon 218.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Table 3 – Adjusted Maximum Assessment Rate History
Base Year Max Rate (FY 2006-07): $139.00
Annual Cap Floor (greater of CPI or 3%): 3.00%
Fiscal Year Allowable
Increase
Increase
Calculation
Adjusted Max.

Assessment
Proposed
Assessment
2006-07 N/A N/A $139.00 $69.50
2007-08 3.30% 1.033231 $143.62 $143.58
2008-09 3.00% 1.030000 $147.93 $147.88
2009-10 3.00% 1.030000 $152.37 $152.32
2010-11 3.00% 1.030000 $156.94 $156.90
2011-12 3.00% 1.030000 $161.65 $80.60
2012-13 3.00% 1.030000 $166.50 $35.58
2013-14 3.00% 1.030000 $171.50 $58.50
2014-15 3.00% 1.030000 $176.65 $20.24
2015-16 3.00% 1.030000 $181.95 $71.58
2016-17 3.00% 1.030000 $187.41 $97.90
2017-18 3.78% 1.037889 $194.51 $84.32
2018-19 3.21% 1.032168 $200.77 $83.24
2019-20 4.00% 1.040149 $208.83 $107.58
2020-21 3.00% 1.030003 $215.10 $110.66
2021-22 3.80% 1.038061 $223.29 $90.16
2022-23 4.99% 1.049961 $234.45 $91.00
2023-24 4.19% 1.041917 $244.28 $96.94
2024-25 3.77% 1.037670 $253.48 $146.80
2025-26 3.00% 1.030000 $261.08 $145.36
2026-27 3.80% 1.038000 $271.00 $218.90
Estates Benefit Assessment District No. 06-1
ASSESSMENT RANGE FORMULA — Maximum and Proposed Assessments by Fiscal Year

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Assessment Methodology
The benefit formula used to determine the financial obligaƟon for each parcel is based on the improvements benefiƫng the parcels, as well as the use, or type, of each parcel that benefits from said improvements. One of the more common approaches to fairly distribuƟng District costs in maintenance districts such as this uƟlizes a methodology referred to as the “Equivalent Dwelling Unit” (“EDU”) method of apporƟonment. This method uƟlizes various property characterisƟcs such as type of development (land-use) and size (units or acreage) to compare the proporƟonal benefit of each property compared to other properƟes benefiƫng from the improvements.

The District is comprised of 2 parcel types: single-family residenƟal and commercial. Each single-family residenƟal parcel is deemed to receive equal benefit from the improvements and is therefore assigned 1 unit per parcel or 1 EDU. Each commercial parcel receives similar benefit from the improvements due to the relaƟve size and locaƟon of the properƟes.

Because the commercial property characterisƟcs are so similar, they have been generalized to the acreage of each parcel as an appropriate basis for calculaƟng the total units for each parcel. A typical commercial parcel is equal in size to four residenƟal parcels. Commercial parcel acreage is therefore mulƟplied by a factor of 4.00 to determine the parcel EDU. The total EDU is then divided into the "Total Balance to Assessment" to determine the annual assessment rate. The EDU for each parcel is then mulƟplied by the annual assessment rate to determine the annual assessment for each parcel.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Appendix A – Assessment Roll
Parcel IdenƟficaƟon for each lot or parcel within the District shall be based on available parcel maps and other property data from the San Joaquin County Assessor’s office as they existed at the Ɵme this Report was prepared and adopted by the City Council.

A lisƟng of parcels assessed within the District for Fiscal Year 2026-27, along with the corresponding assessment amounts, is included on the following pages. If any parcel submiƩed for collecƟon is idenƟfied by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be idenƟfied and resubmiƩed to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmiƩed parcel(s) shall be based on the method of apporƟonment and assessment rate approved in this Report. Therefore, if a single parcel has changed to mulƟple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apporƟonment and assessment rate rather than a proporƟonate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; uƟlity rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restricƟons. These types of parcels are considered to receive liƩle or no benefit from the improvements and are therefore, exempted from assessment.

Table 4 – Fiscal Year 2026-27 Assessment Roll
APN Lot Number EDU
2026-27
Maximum
Assessment
Rate
2026-27
Approved
Assessment
Rate
2026-27 Actual
Assessment
Rate
9 0 $268.87 $218.90 $0.00
247-150-65 Por. of 16 4 $268.87 $218.90 $875.60
247-150-66 Por. of 16 4 $268.87 $218.90 $875.60
247-150-67 Por. of 16 4 $268.87 $218.90 $875.60
247-310-03 3 1 $268.87 $218.90 $218.90
247-310-04 4 1 $268.87 $218.90 $218.90

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
247-310-05 5 1 $268.87 $218.90 $218.90
247-310-06 6 1 $268.87 $218.90 $218.90
247-310-07 7 1 $268.87 $218.90 $218.90
247-310-08 8 1 $268.87 $218.90 $218.90
247-310-09 9 1 $268.87 $218.90 $218.90
247-310-10 10 1 $268.87 $218.90 $218.90
247-310-11 11 1 $268.87 $218.90 $218.90
247-310-12 12 1 $268.87 $218.90 $218.90
247-310-13 13 1 $268.87 $218.90 $218.90
247-310-14 14 1 $268.87 $218.90 $218.90
247-310-15 15 1 $268.87 $218.90 $218.90
247-310-16 16 1 $268.87 $218.90 $218.90
247-310-17 17 1 $268.87 $218.90 $218.90
247-310-18 18 1 $268.87 $218.90 $218.90
247-310-19 19 1 $268.87 $218.90 $218.90
247-310-20 20 1 $268.87 $218.90 $218.90
247-310-21 21 1 $268.87 $218.90 $218.90
247-310-22 22 1 $268.87 $218.90 $218.90
247-310-23 23 1 $268.87 $218.90 $218.90
247-310-24 24 1 $268.87 $218.90 $218.90
247-310-25 25 1 $268.87 $218.90 $218.90
247-310-26 26 1 $268.87 $218.90 $218.90
247-310-27 27 1 $268.87 $218.90 $218.90
247-310-28 28 1 $268.87 $218.90 $218.90
247-310-29 29 1 $268.87 $218.90 $218.90
247-310-30 30 1 $268.87 $218.90 $218.90
247-310-31 31 1 $268.87 $218.90 $218.90
247-310-32 32 1 $268.87 $218.90 $218.90
247-310-33 33 1 $268.87 $218.90 $218.90
247-310-34 34 1 $268.87 $218.90 $218.90
247-310-35 A 0 $268.87 $218.90 $0.00
247-310-36 B 0 $268.87 $218.90 $0.00
247-310-37 Por. of 1 1 $268.87 $218.90 $218.90
247-310-38 Por. of 1 1 $268.87 $218.90 $218.90
247-310-39 2 1 $268.87 $218.90 $218.90
TOTALS: 47 $10,288.28

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Lot # 9 – APN 247-150-64 on the Assessment Roll shown above was purchased by the City to become a storm water liŌ staƟon. This reduced the assessable units within the District from 49 to 47 beginning in 2017-18. AddiƟonally, the following APN’s are non-assessable, as they receive no benefit from the improvements.

APN 247-310-35 is a City owned drainage/storm water catch basin.

APN 247-310-36 is a City owned park area.

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Appendix B – District Diagram

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Appendix C – Improvement Map

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27
Appendix D – Expense Reports FY 2025-26

Estates Benefit Assessment District No. 06-1
Preliminary Engineer’s Report
2026-27

Budget Item FY 2025-26
Adopted
FY 2026-27
Proposed $ Change % Change

DIRECT COSTS
Utility – Electricity (pump station @ $51.17 per month) $ 614.00 $ 799.00 $ 185.00 30.1% Street Sweeping - Public Works (5,159 linear feet @ $180 per month) $ 1,342.00 $ 2,160.00 $ 818.00 61.0% Special Departmental Expenses $ - $ 639.00 $ 639.00 100.0% Property Tax Charges $ 138.00 $ 69.00 $ (50.0%) (69.00) Contingency $ -
Direct Costs Sub-Total $ 2,094.00 $ 3,667.00 $ 1,573.00 75.1%

CAPITAL REPLACEMENT COSTS
Capital Replacement (annual collection to replace storm pump) $ 1,778.00 $ 1,778.00 $ - - Replace Masonry Wall Around North & East Basin Boundary (327') $ 1,438.80 $ 1,438.80 $ - - Replace Chain Link Fence Around West & South Basin Boundary (267') $ 266.83 $ 266.83 $ - - Capital Replacement Costs Sub-Total $ 3,483.63 $ 3,483.63 $ - -

ADMINISTRATIVE COSTS
Professional Services – Engineer (Harris & Assoc. charge of $258.75 per quarter) $ 1,035.00 $ 2,918.00 $ 1,883.00 181.9%
Public Mail Notice ($1.50 per parcel) $ 57.00 $ 57.00 $ - - General Government Charge (City admin fee – See Descriptions below) $ 93.00 $ 93.00 $ - - County Administration Fee $ 69.00 $ 69.00 $ - -
Rounding Adjustment (to make an even penny for tax roll purposes) $ 0.29 $ 0.65 $ 124.1% 0.36 Administrative Costs Sub-Total $ 1,254.29 $ 3,137.65 $ 1,883.36 150.2% SUBTOTAL DIRECT, CAPITAL AND ADMINISTRATIVE COSTS $ 6,831.92 $ 10,288.28 $ 3,456.36 50.6% Operating Reserve Collection / (Reduction) $ - $ - $ - - TOTAL BALANCE TO ASSESSMENT $ 6,831.92 $ 10,288.28 $ 3,456.36 50.6% Total Assessable EDUs 47.0000 47.0000
ASSESSMENT PER PARCEL/EDU $ 145.36 $ 218.90 $ 50.6% 73.54 Description FY 2025-26
Projected
FY 2026-27
Estimated $ Change % Change

OPERATING RESERVE FUND
Estimated Reserve Fund Beginning Balance as of July 1, 2025 $ 19,440.00 $ 23,057.00 $ 3,617.00 18.6% Operating Reserve Collection — Fiscal Year $ 3,617.00 $ (2,856.00) $ (6,473.00) (179.0%) Interest Revenue $ - $ - $ - -
Estimated Reserve Fund Balance Ending June 30 $ 23,057.00 $ 20,201.00 $ (2,856.00) (12.4%)

CAPITAL REPLACEMENT FUND
Capital Replacement Fund Balance as of July 1, 2025 $ - $ 3,483.00 $ 3,483.00 100.0% Capital Replacement Collections — Fiscal Year $ 3,483.00 $ 3,483.00 $ - - Interest Revenue $ - $ - $ - -
Estimated Capital Replacement Fund Balance Ending June 30 $ 3,483.00 $ 6,966.00 $ 3,483.00 100.0% FY 2025-26 Adopted Rate per EDU/Parcel $ 145.36
FY 2026-27 Proposed Rate per EDU/Parcel $ 218.90
$ Change per EDU/Parcel $ 73.54
% Change 50.6%

ASSESSMENT RATE COMPARISON

CITY OF ESCALON
Estates Benefit Assessment District No. 06-1
FY 2026-27 Proposed Budget vs. FY 2025-26 Adopted Budget

ESTIMATE OF COST (BUDGET)

FUND BALANCES
ATTACHMENT 5

Fiscal Year 2026-27 ENGINEER’S REPORT
City of Escalon
Estates Landscape and LighƟng
Maintenance District No. 06-1
May 2026
Preliminary Engineer’s Report
Pursuant to the Landscape and LighƟng Act of 1972 and ArƟcle XIIID of the California ConsƟtuƟon
ATTACHMENT 6

(This page IntenƟonally leŌ blank)

Table of Contents
Engineer’s Report for Fiscal Year 2026-27 .................................................................... 3 Estates Landscape and LighƟng Maintenance District No. 06-1 ................................... 3 Part 1 – Plans and SpecificaƟons ................................................................................. 6 Part 2 – EsƟmate of Cost ............................................................................................. 9 District Fund Balances ................................................................................................. 10 Part 3 – Assessment Diagram .................................................................................... 14 Part 4 – Method of ApporƟonment ........................................................................... 15 General ........................................................................................................................ 15 IntroducƟon to Special Benefit versus General Benefit .............................................. 19 Special Benefits ........................................................................................................... 20 General Benefit ........................................................................................................... 20 Zones of Benefit .......................................................................................................... 21 Maximum Annual Rate Formula (Cost of Living Adjustments) ................................... 22 Assessment Methodology ........................................................................................... 24 Appendix A – Assessment Roll .................................................................................. 26 Appendix B – District Diagram .................................................................................. 29 Appendix C – Improvement Map .............................................................................. 30 Appendix D – Expense Reports FY 2025-26 ................................................................ 31

Statement of Assessment Engineer
AGENCY: CITY OF ESCALON
PROJECT: ESTATES LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 06-1 TO: THE CITY COUNCIL

CITY OF ESCALON

STATE OF CALIFORNIA
Engineer’s Report for Fiscal Year 2026-27
The preparaƟon of this Annual Engineer’s Report (“Report”) is in conformance with the obligaƟon of the City Council, for the Estates Landscape and LighƟng Maintenance District No. 06-1, to provide landscaping and lighƟng services upon each lot or parcel of land in the district in proporƟon to the esƟmated benefit to be received by each such lot or parcel of land for Fiscal Year 2026-27.

Prior to 2026-27, the annual administraƟon of this assessment, including the content, format and tone of the Engineer’s Report, was performed by Harris & Associates. Beginning in 2026- 27, SCI ConsulƟng Group has been engaged to provide annual administraƟon services for this assessment. In this role, SCI now provides the annual update to this Engineer’s Report, and for consistency with formaƟon documents, has maintained much of the content, format and tone, while upgrading and clarifying where necessary.

Pursuant to the Landscaping and LighƟng Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with SecƟon 22500) (“Act”), ArƟcle XIIID, SecƟon 4(a) of the State of California ConsƟtuƟon, and in accordance with the City of Escalon’s ResoluƟon being adopted by the City Council for the:

Estates Landscape and Lighting Maintenance District No. 06-1 (HereinaŌer referred to as the “District”),
I, John Bliss, authorized representaƟve of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:

Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
PART 1
DescripƟon of Improvements: This part provides a general descripƟon of improvements proposed to be maintained in the District. Plans and specificaƟons for the improvements are on file with the City and are hereby made a part of this Report by reference.

PART 2
EsƟmate of Cost: This part contains the cost esƟmate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2026-27.

PART 3
District Diagram: This part incorporates a Diagram of the District showing the external boundaries of the District. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the San Joaquin County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A copy of the District Diagram is included in Appendix B and has also been filed under separate cover with the office of the City Clerk.

PART 4
Method of ApporƟonment of the Assessments: This part describes the method of apporƟonment of assessments, based upon parcel classificaƟon of land within the District in proporƟon to the esƟmated special benefits to be received. The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of District pursuant to the iniƟal methodology established at the Ɵme the District was formed. For parƟculars as to the idenƟficaƟon of parcels, reference is made to the District Diagram.

Appendices
Appendix A – Assessment Roll
Appendix B – District Diagram
Appendix C – Improvement Map
Appendix D – Expense Report

Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District in proporƟon to the esƟmated benefits to be received by each lot or parcel from the services provided.

DATED this 19th day of May, 2026
By
John W. Bliss, Assessment Engineer
License No. C052091

Estates Landscape and LighƟng Maintenance District No. 06-1 Preliminary Engineer’s Report
2026-27
Part 1 – Plans and Specifications
The District was formed to provide a funding mechanism to ensure the ongoing operaƟon, maintenance and servicing of certain landscape and lighƟng improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.

The Estates Landscape and LighƟng 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 was formed in 2006 when the City Council adopted ResoluƟon No. 32-06 approved on the 17th day of July, 2006.

The District is comprised of the residenƟal development known as The Estates and consists of thirty-four developed single family residenƟal parcels and four commercial parcels, three of which are currently developed. The plans and specificaƟons for the improvements, showing the general nature, locaƟon, and the extent of the improvements, are on file in the office of the City Clerk and are incorporated herein by reference. Appendix C also contains an Improvement Map showing the locaƟon of the improvements.

The formula below describes the relaƟonship between the final level of services, the baseline level of service based on exisƟng funding, and the enhanced level of services funded by the assessment if it is approved. It should be noted, due to the fact that current operaƟng costs are increasing at a faster rate than current funding sources, the baseline level of services is diminishing over Ɵme.

Final Level of
Service =
Current Baseline
Level of Service +
Proposed Enhanced
Level of Service
Below is a more detailed descripƟon of these improvements that are provided for the special benefit of property in the Assessment District.