Agenda packet, regular meeting, second session — Exeter City Council, June 23, 2026 (part 2 of 3)

Comprehensive Fund Summary
Category FY 2025 Actual FY 2026
Projected
FY 2027
Proposed
FY 2028
Proposed
Revenues

PROPERTY TAX
CURRENT TAXES-SECURED $ 1,048,253 $ 1,096,654 $ 1,075,500 $ 1,139,500 CURRENT TAXES-UNSECURED $ 82,343 $ 84,843 $ 92,600 $ 98,100 PRIOR YEARS TAXES-SECURED $ 23,552 $ 23,657 $ 23,000 $ 23,700 PRIOR YEAR TAXES-UNSECURED $ 1,107 $ 1,219 $ 1,000 $ 1,100 PROPERTY TAX INTEREST $ 6,515 $ 5,425 $ 3,200 $ 3,300
PROPERTY TRANSFER 1430 $ 28,928 $ 33,702 $ 26,500 $ 27,800 SUPPLEMENTAL PROPERTY TAXES $ 27,665 $ 32,267 $ 25,000 $ 26,000 PROPERTY TAX REAL 5380 $ 5,905 $ 5,940 $ 6,000 $ 6,000
STATE MOTOR VEHICLE IN LIEU $ 1,342,759 $ 1,422,039 $ 1,450,500 $ 1,479,500 Total PROPERTY TAX $ 2,567,027 $ 2,705,746 $ 2,703,300 $ 2,805,000 MISC
CRIME PREVENTION $ 347 $ 12 - -
CHILD PASSENGER SEAT (3051) $ 23 - $ 100 $ 100
AIRCRAFT 1450 $ 101 - - -
RENTS AND CONCESSIONS $ 39,806 $ 40,585 $ 31,700 $ 31,900 PROCEEDS FROM SALE OF ASSETS $ 42,840 $ 17,400 - -
VEHICLE LICENSE FEE EXCESS $ 16,319 $ 15,824 $ 16,100 $ 16,400 POST REIMB TRAINING $ 40 $ 1,777 $ 5,000 $ 5,000
OTHER $ 1,070 $ 32,761 $ 100 $ 100
OTHER REBATES/INCENTIVE PROG - $ 9 - -
Total MISC $ 100,547 $ 108,368 $ 53,000 $ 53,500

OTHER TAX
FIRE TAX $ 300,119 $ 311,863 $ 295,000 $ 300,000
FRANCHISE TAX $ 260,349 $ 254,700 $ 275,900 $ 281,400
REFUNDS $ 80,571 - - -
Total OTHER TAX $ 641,039 $ 566,563 $ 570,900 $ 581,400

SALES TAX
PROP 172 $ 134,489 $ 137,200 $ 141,900 $ 144,100
SALES AND USE TAX $ 1,057,816 $ 1,066,734 $ 1,097,748 $ 1,124,830 Total SALES TAX $ 1,192,305 $ 1,203,934 $ 1,239,648 $ 1,268,930 GRANT
STATE MANDATED REIMBURSE $ 24,900 $ 23,550 $ 22,500 $ 23,000 STATE GRANT - $ 20,263 - -
FEDERAL GRANT $ 2,196 - - -
OTHER STATE REIMBURSE HWY 65 $ 5,888 $ 5,888 $ 5,888 $ 5,888 Total GRANT $ 32,984 $ 49,701 $ 28,388 $ 28,888
TOT
TRANSIENT LODGING TAX $ 138,065 $ 141,210 $ 144,740 $ 145,700 Total TOT $ 138,065 $ 141,210 $ 144,740 $ 145,700
UUT
UTILITY TAX $ 813,668 $ 770,756 $ 808,000 $ 816,100
Total UUT $ 813,668 $ 770,756 $ 808,000 $ 816,100

LICENSE & FEES
General Fund
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Category FY 2025 Actual FY 2026
Projected
FY 2027
Proposed
FY 2028
Proposed
BUSINESS LICENSE $ 69,599 $ 60,917 $ 64,500 $ 65,800
DOG LICENSE $ 2,659 $ 2,754 $ 2,500 $ 2,500
OTHER LICENSES & PERMITS $ 9,078 $ 9,755 $ 9,100 $ 9,200 Total LICENSE & FEES $ 81,336 $ 73,426 $ 76,100 $ 77,500 FINES
VEHICLE CODE FINES $ 7,651 $ 7,350 $ 8,100 $ 8,200
OTHER COURT FINES $ 454 $ 1,263 $ 500 $ 600
PARKING FINES $ 2,550 $ 2,992 $ 2,300 $ 2,300
RED LIGHT VIOLATION (3011) $ 121 - $ 100 $ 100
PUBLIC SAFETY FINES & FEES $ 12,855 $ 15,900 $ 13,300 $ 13,600 PROOF OF CORRECTION $ 74 $ 58 $ 100 $ 100
OTHER-ABATEMENT $ 58,427 $ 18,641 $ 7,000 $ 7,000
Total FINES $ 82,132 $ 46,204 $ 31,400 $ 31,900

INV EARNINGS
INVESTMENT EARNINGS $ 274,459 $ 209,000 $ 160,000 $ 160,000 Total INV EARNINGS $ 274,459 $ 209,000 $ 160,000 $ 160,000

TRANSFER
TRANSFER IN TRANSPORTAION $ 200,000 $ 200,000 $ 200,000 $ 200,000 TRANSFER IN GAS TAX FUND $ 130,039 $ 138,000 $ 175,000 $ 175,000 TRANSFER IN $ 61,503 $ 1,256,583 - -
Total TRANSFER $ 391,542 $ 1,594,583 $ 375,000 $ 375,000

REC REVENUE
RECREATION HOUSE RENT $ 6,000 $ 3,500 - -
RECREATION FEES $ 69,323 $ 57,551 $ 60,000 $ 60,000
Total REC REVENUE $ 75,323 $ 61,051 $ 60,000 $ 60,000

DONATIONS
OTHER-DONATIONS - $ 300 - -
Total DONATIONS - $ 300 - -

USER FEES
ZONING AND SUBDIVISION FEE $ 4,369 $ 8,904 $ 8,100 $ 8,100 STREET SWEEPING,LEAF PICKUP $ 90,611 $ 93,762 $ 94,900 $ 96,800 Total USER FEES $ 94,980 $ 102,666 $ 103,000 $ 104,900

SERVICE FEES
POLICE SERVICES $ 205,780 $ 123,647 $ 167,700 $ 171,100 Total SERVICE FEES $ 205,780 $ 123,647 $ 167,700 $ 171,100

USE OF MONEY & PROPERTY
INVEST UNREALIZED GAIN/LOSS $ 127,752 $ -21,446 - -
Total USE OF MONEY & PROPERTY $ 127,752 $ -21,446 - -
Total Revenues $ 6,818,939 $ 7,735,709 $ 6,521,176 $ 6,679,918 Expenditures

SALARIES & BENEFITS
SALARIES - REGULAR $ 150 $ 207 $ 1,200 $ 1,200
SOCIAL SECURITY - MEDICARE $ 11 $ 16 $ 100 $ 100
SALARIES - REGULAR $ 89,372 $ 89,756 $ 88,616 $ 90,400
RETIREMENT AND LIFE INSUR $ 16,959 $ 24,352 $ 27,323 $ 28,250 SOCIAL SECURITY - MEDICARE $ 1,310 $ 1,265 $ 2,570 $ 2,600 General Fund
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Category FY 2025 Actual FY 2026
Projected
FY 2027
Proposed
FY 2028
Proposed
HEALTH INSURANCE $ 8,764 $ 8,735 $ 9,973 $ 10,118
WORKERS COMP (SELF INS) $ 1,125 $ 1,032 $ 1,000 $ 1,000 SALARIES - REGULAR $ 39,456 $ 39,182 $ 51,750 $ 53,300
SALARIES-TEMPORARY $ 10,026 $ 11,954 $ 12,000 $ 12,000
SALARIES - OVERTIME $ 482 - $ 500 $ 500
RETIREMENT AND LIFE INSUR $ 8,785 $ 11,730 $ 13,850 $ 14,250 SOCIAL SECURITY - MEDICARE $ 1,279 $ 1,440 $ 1,850 $ 1,900 HEALTH INSURANCE $ 5,842 $ 5,823 $ 7,425 $ 8,200
WORKERS COMP (SELF INS) $ 1,125 $ 1,032 $ 1,400 $ 1,400 SALARIES - REGULAR $ 55,928 $ 74,470 $ 77,500 $ 78,000
SALARIES-TEMPORARY $ 5,580 $ 1,599 $ 4,700 $ 4,700
SALARIES - OVERTIME $ 91 $ 1,090 $ 1,000 $ 1,000
RETIREMENT AND LIFE INSUR $ 18,186 $ 23,188 $ 20,000 $ 20,600 SOCIAL SECURITY - MEDICARE $ 1,199 $ 1,173 $ 2,300 $ 2,400 HEALTH INSURANCE $ 16,068 $ 16,013 $ 20,400 $ 22,440
INSURANCE, BONDS & RETIREMEN $ 56,078 $ 51,355 $ 48,100 $ 48,100 PERSONNEL EXPENSE $ 363 $ 188 $ 250 $ 250
SALARIES - REGULAR $ 1,008,857 $ 1,492,924 $ 1,617,241 $ 1,681,059 SALARIES-TEMPORARY $ 68,974 $ 3,021 $ 20,000 $ 20,000
SALARIES - OVERTIME $ 107,308 $ 100,748 $ 90,000 $ 90,000 DISABILITY INSURANCE $ 640 $ 1,327 $ 10,910 $ 1,500
RETIREMENT AND LIFE INSUR $ 440,862 $ 689,956 $ 586,323 $ 603,900 SOCIAL SECURITY - MEDICARE $ 16,636 $ 21,767 $ 51,661 $ 53,191 HEALTH INSURANCE $ 281,894 $ 280,936 $ 358,000 $ 358,000 WORKERS COMP (SELF INS) $ 251,132 $ 230,375 $ 164,758 $ 181,234 INSURANCE, BONDS & RETIREMEN $ 160,029 $ 165,619 $ 186,900 $ 190,638 PERSONNEL EXPENSE $ 15,024 $ 12,457 $ 7,000 $ 7,000
SALARIES - REGULAR $ 103,358 $ 188,965 $ 197,586 $ 205,000 SALARIES-TEMPORARY $ 31,503 $ 34,954 $ 5,000 $ 5,000
SALARIES - OVERTIME $ 7,130 $ 4,519 $ 2,000 $ 2,000
RETIREMENT AND LIFE INSUR $ 40,567 $ 50,461 $ 51,465 $ 54,000 SOCIAL SECURITY - MEDICARE $ 4,026 $ 5,377 $ 5,730 $ 6,500 HEALTH INSURANCE $ 34,762 $ 34,644 $ 39,558 $ 40,134
WORKERS COMP (SELF INS) $ 4,368 $ 4,006 $ 14,624 $ 14,624 INSURANCE, BONDS & RETIREMEN $ 21,252 $ 22,367 $ 21,100 $ 21,100 PERSONNEL EXPENSE $ 1,387 $ 250 $ 1,000 $ 1,000
SALARIES - REGULAR $ 51,380 $ 56,369 $ 56,000 $ 57,650
SALARIES-TEMPORARY $ 21,821 $ 22,383 $ 25,000 $ 25,000
SALARIES - OVERTIME $ 24 $ 558 - -
RETIREMENT AND LIFE INSUR $ 15,025 $ 18,512 $ 16,000 $ 16,000 SOCIAL SECURITY - MEDICARE $ 2,389 $ 2,521 $ 3,000 $ 3,000 HEALTH INSURANCE $ 13,876 $ 13,828 $ 18,370 $ 19,385
WORKERS COMP (SELF INS) $ 1,125 $ 1,032 $ 1,000 $ 1,000 INSURANCE, BONDS & RETIREMEN $ 6,593 $ 7,209 $ 11,200 $ 11,200 PERSONNEL EXPENSE $ 320 $ 2,295 $ 200 $ 200
SALARIES - REGULAR $ 19,632 $ 8,554 $ 54,030 $ 55,651
SALARIES - TEMPORARY - - $ 17,000 $ 17,000
General Fund
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Category FY 2025 Actual FY 2026
Projected
FY 2027
Proposed
FY 2028
Proposed
SALARIES - OVERTIME $ 477 $ 530 $ 1,000 $ 1,000
RETIREMENT AND LIFE INSUR $ 3,552 $ 3,790 $ 14,532 $ 15,485 SOCIAL SECURITY - MEDICARE $ 244 $ 218 $ 2,900 $ 2,920
HEALTH INSURANCE $ 2,922 $ 2,913 $ 16,800 $ 18,480
WORKERS COMP (SELF INS) $ 367 $ 336 $ 500 $ 525
INSURANCE, BONDS & RETIREMEN $ 8,009 $ 11,736 $ 14,700 $ 16,900 PERSONNEL EXPENSE - $ 43 $ 1,000 $ 1,000
Total SALARIES & BENEFITS $ 3,085,642 $ 3,863,100 $ 4,077,895 $ 4,200,984

OPERATING
OFFICE EXPENSE $ 1,507 $ 1,040 $ 900 $ 900
SPECIAL DEPT EXPENSE $ 1,806 $ 2,280 $ 2,000 $ 2,000
TRAVEL CONFERENCE & MEETINGS $ 2,707 $ 2,863 $ 2,000 $ 2,000 OFFICE EXPENSE $ 3,293 $ 4,854 $ 2,500 $ 2,500
SPECIAL DEPT EXPENSE $ 1,919 $ 3,519 $ 1,300 $ 1,300
MEMBERSHIPS AND DUES $ 689 $ 1,150 $ 1,300 $ 1,300
TRAVEL CONFERENCE & MEETINGS $ 3,951 $ 3,160 $ 3,000 $ 3,000 TRAINING $ 3,700 $ 602 $ 2,000 $ 2,000
OFFICE EXPENSE $ 1,341 $ 1,685 $ 1,400 $ 1,500
MEMBERSHIPS AND DUES $ 190 $ 345 $ 1,000 $ 1,000
TRAVEL CONFERENCE & MEETINGS - - $ 3,500 $ 3,500
TRAINING - $ 200 $ 2,300 $ 2,300
CHARGEBACK FEES $ 270 $ 924 $ 800 $ 825
OFFICE EXPENSE $ 3,581 $ 4,879 $ 3,500 $ 3,500
SPECIAL DEPT EXPENSE $ 8,876 $ 3,357 $ 2,500 $ 2,500
SPECIAL EVENTS $ 1,969 $ 901 $ 1,500 $ 1,500
ADVERTISING $ 4,510 $ 9,508 $ 4,000 $ 4,000
ELECTIONS $ 3,755 - $ 4,000 -
MEMBERSHIPS AND DUES $ 3,240 $ 50 $ 4,000 $ 4,000
TRAINING $ 500 $ 503 $ 1,000 $ 1,000
CHAMBER OF COMMERCE $ 4,000 - $ 600 $ 600
OFFICE EXPENSE $ 3,268 $ 3,917 $ 5,000 $ 5,000
SPECIAL DEPT EXPENSE $ 18,244 $ 23,845 $ 20,000 $ 20,000 K9 PROGRAM - - $ 3,000 $ 3,000
OFFICE EQUIPMENT EXPENSE $ 3,730 $ 2,185 $ 4,500 $ 4,500 CLOTHING AND PERSONAL EXP $ 7,607 $ 7,345 $ 10,000 $ 10,000 MEMBERSHIPS AND DUES $ 720 $ 652 $ 1,000 $ 1,000
TRAVEL CONFERENCE & MEETINGS $ 4,922 $ 302 $ 3,000 $ 3,000 TRAINING $ 1,488 $ 1,443 $ 15,000 $ 15,000
POST TRAINING $ 6,407 $ 5,756 $ 16,500 $ 16,500
OFFICE EXPENSE $ 419 $ 580 $ 600 $ 600
SPECIAL DEPT EXPENSE $ 536 $ 4,131 $ 1,000 $ 1,000
CLOTHING AND PERSONAL EXP $ 1,419 $ 1,455 $ 1,500 $ 1,500 MEMBERSHIPS AND DUES $ 121 $ 47 $ 1,000 $ 1,000
TRAVEL CONFERENCE & MEETINGS - $ 364 $ 1,000 $ 1,000
TRAINING $ 1,017 $ 1,089 $ 1,000 $ 1,000
OFFICE EXPENSE $ 2,023 $ 2,065 $ 2,000 $ 2,000
SPECIAL DEPT EXPENSE $ 15,552 $ 11,925 $ 18,000 $ 18,000 General Fund
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Category FY 2025 Actual FY 2026
Projected
FY 2027
Proposed
FY 2028
Proposed
MEMBERSHIPS AND DUES - - $ 500 $ 500
TRAVEL CONFERENCE & MEETINGS - $ 540 $ 1,500 $ 1,500
SPECIAL DEPT EXPENSE $ 186 $ 886 $ 500 $ 500
CLOTHING AND PERSONAL EXP $ 1,179 $ 1,339 $ 1,300 $ 1,300 Total OPERATING $ 120,643 $ 111,686 $ 153,000 $ 149,125

TELEPHONE
TELEPHONE $ 198 $ 212 $ 700 $ 700
TELEPHONE $ 132 $ 153 $ 600 $ 600
TELEPHONE $ 1,286 $ 1,495 $ 4,300 $ 4,300
TELEPHONE $ 26,152 $ 22,287 $ 25,000 $ 25,000
TELEPHONE $ 4,826 $ 4,285 $ 3,800 $ 3,800
TELEPHONE $ 620 $ 669 $ 1,100 $ 1,100
Total TELEPHONE $ 33,214 $ 29,101 $ 35,500 $ 35,500

UTILITIES
UTILITIES $ 19,481 $ 17,879 $ 15,000 $ 15,000
UTILITIES $ 15,788 $ 15,268 $ 22,000 $ 22,000
UTILITIES $ 4,420 $ 5,198 $ 5,000 $ 5,000
UTILITIES $ 3,434 $ 5,503 $ 7,000 $ 7,000
UTILITIES $ 7,783 $ 7,999 $ 11,000 $ 11,000
Total UTILITIES $ 50,905 $ 51,847 $ 60,000 $ 60,000

FACILITIES
RENTS AND LEASES $ 63 $ 68 $ 100 $ 100
MAINT OF BLDGS STRUCT & GRND $ 6,003 $ 12,848 $ 5,000 $ 5,000 CODE ENFORCEMENT $ 96,975 $ 15,358 $ 31,000 $ 31,000
MAINT OF BLDGS STRUCT & GRND $ 21,621 $ 11,491 $ 4,000 $ 4,000 MAINT OF BLDGS STRUCT & GRND $ 5,615 $ 2,966 $ 4,200 $ 4,200 MAINT OF BLDGS STRUCT & GRND $ 144,010 $ 103,429 $ 30,000 $ 30,000 TREE TRIMMING - - $ 20,000 $ 20,000
Total FACILITIES $ 274,287 $ 146,160 $ 94,300 $ 94,300

FLEET EXP
MAINT & OPERATION OF VEHICLE $ 87,004 $ 109,215 $ 205,000 $ 205,000 MAINT & OPERATION OF VEHICLE $ 19,472 $ 19,641 $ 20,000 $ 20,000 MAINT & OPERATION OF VEHICLE $ 54 $ 80 $ 500 $ 500
MAINT & OPERATION OF VEHICLE $ 1,875 $ 1,875 $ 5,000 $ 5,000 Total FLEET EXP $ 108,406 $ 130,811 $ 230,500 $ 230,500

CONTRACTED EXP
CONTRACTUAL SERVICES $ 1,568 $ 1,480 $ 1,700 $ 1,700
CONTRACTUAL SERVICES $ 10,916 $ 11,042 $ 13,000 $ 13,000 PROFESSIONAL SERVICES $ 42,404 $ 48,557 $ 95,000 $ 45,000 ENGINEERING FEES $ 88,927 $ 78,112 $ 80,000 $ 80,000
ATTORNEY FEES $ 72,958 $ 46,535 $ 45,000 $ 45,000
AUDITOR FEES $ 15,125 $ 21,227 $ 29,000 $ 31,000
CODIFICATION OF ORDINANCES $ 1,550 $ 1,628 $ 5,000 $ 5,000 PLANNING SERVICES $ 158,955 $ 110,821 $ 150,000 $ 150,000 ECONOMIC DEVELOPMENT $ 5,000 - $ 5,000 $ 5,000
CONTRACTUAL SERVICES $ 32,566 $ 36,163 $ 40,000 $ 40,000 FIRE $ 601,223 $ 617,981 $ 708,000 $ 738,000
General Fund
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Category FY 2025 Actual FY 2026
Projected
FY 2027
Proposed
FY 2028
Proposed
ADMIN SERVICES TU CO $ 29,932 $ 36,609 $ 40,000 $ 40,000 PROFESSIONAL SERVICES $ 81,853 - - -
313 S C ST - $ 21,873 - -
528 D ST $ 25 $ 37,776 $ 37,776 -
CONTRACTUAL SERVICES $ 356,103 $ 352,123 $ 335,000 $ 360,000 LEASE PAYMENTS-UNITS - - $ 74,000 -
PROFESSIONAL SERVICES $ 15,236 $ 14,152 $ 4,000 $ 4,000 ENGINEERING FEES $ 5,842 $ 11,009 $ 15,000 $ 15,000
CONTRACTUAL SERVICES $ 66,542 $ 76,583 $ 68,000 $ 68,000 Total CONTRACTED EXP $ 1,586,724 $ 1,523,671 $ 1,745,476 $ 1,640,700

MISC CAPITAL
SETTLEMENT COSTS - $ 4,950 - -
DONATIONS $ 20,000 $ 2,350 $ 15,000 $ 15,000
RADIO EXPENSE $ 893 $ 311 $ 11,000 $ 11,000
SAFETY EQUIPMENT $ 22,260 $ 7,701 $ 12,600 $ 12,600
Total MISC CAPITAL $ 43,152 $ 15,312 $ 38,600 $ 38,600
CIP
CAPITAL OUTLAY - - - $ 15,000
PD ADMIN BLDG REPAIR & UPDATES $ 73,255 $ 616,243 - -
CITY STANDARDS UPDATE $ 8,619 $ 16,445 - -
ACCOUNTING SOFTWARE - - $ 17,250 -
STREET MAINTENANCE $ 38,692 $ 38,549 $ 40,000 $ 40,000
PROPERTY IMPROVEMENTS $ 19,942 - - -
EQUIPMENT - - $ 3,841 $ 60,810
Total CIP $ 140,508 $ 671,237 $ 61,091 $ 115,810
Total Expenditures $ 5,443,482 $ 6,542,925 $ 6,496,362 $ 6,565,519 Total Revenues Less Expenditures $ 1,375,458 $ 1,192,784 $ 24,814 $ 114,399 General Fund
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Revenues by Revenue Source
FY 2027 Revenues
PROPERTY TAX $2,703,300 41.45%
SALES TAX $1,239,648 19.01%
UUT $808,000 12.39%
OTHER TAX $570,900 8.75%
TRANSFER $375,000 5.75%
SERVICE FEES $167,700 2.57%
INV EARNINGS $160,000 2.45%
TOT $144,740 2.22%
USER FEES $103,000 1.58%
LICENSE & FEES $76,100 1.17%
REC REVENUE $60,000 0.92%
MISC $53,000 0.81%
FINES $31,400 0.48%
GRANT $28,388 0.44%
FY 2028 Revenues
PROPERTY TAX $2,805,000 41.99%
SALES TAX $1,268,930 19.00%
UUT $816,100 12.22%
OTHER TAX $581,400 8.70%
TRANSFER $375,000 5.61%
SERVICE FEES $171,100 2.56%
INV EARNINGS $160,000 2.40%
TOT $145,700 2.18%
USER FEES $104,900 1.57%
LICENSE & FEES $77,500 1.16%
REC REVENUE $60,000 0.90%
MISC $53,500 0.80%
FINES $31,900 0.48%
GRANT $28,888 0.43%
Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed PROPERTY TAX $ 2,567,027 $ 2,705,746 $ 2,703,300 $ 2,805,000 MISC $ 100,547 $ 108,368 $ 53,000 $ 53,500
OTHER TAX $ 641,039 $ 566,563 $ 570,900 $ 581,400
SALES TAX $ 1,192,305 $ 1,203,934 $ 1,239,648 $ 1,268,930 GRANT $ 32,984 $ 49,701 $ 28,388 $ 28,888
TOT $ 138,065 $ 141,210 $ 144,740 $ 145,700
UUT $ 813,668 $ 770,756 $ 808,000 $ 816,100
LICENSE & FEES $ 81,336 $ 73,426 $ 76,100 $ 77,500
FINES $ 82,132 $ 46,204 $ 31,400 $ 31,900
INV EARNINGS $ 274,459 $ 209,000 $ 160,000 $ 160,000
TRANSFER $ 391,542 $ 1,594,583 $ 375,000 $ 375,000
REC REVENUE $ 75,323 $ 61,051 $ 60,000 $ 60,000
DONATIONS - $ 300 - -
USER FEES $ 94,980 $ 102,666 $ 103,000 $ 104,900
SERVICE FEES $ 205,780 $ 123,647 $ 167,700 $ 171,100
USE OF MONEY & PROPERTY $ 127,752 $ -21,446 - -
Total Revenues $ 6,818,939 $ 7,735,709 $ 6,521,176 $ 6,679,918

6.52M 6.68M
Revenues by Revenue Source
General Fund
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Expenditures by Department
FY 2027 Expenditures
POLICE DEPARTMENT $3,859,393 59.41%
GENERAL GOVERNMENT $1,480,000 22.78%
STREET DEPARTMENT $504,163 7.76%
PARKS $194,103 2.99%
RECREATION $161,370 2.48%
CITY ADMINISTRATOR $141,982 2.19%
FINANCE DEPARTMENT $111,375 1.71%
CODE ENFORCEMENT $37,776 0.58%
MAYOR AND CITY COUNCIL $6,200 0.10%
FY 2028 Expenditures
POLICE DEPARTMENT $3,904,122 59.46%
GENERAL GOVERNMENT $1,458,990 22.22%
STREET DEPARTMENT $515,458 7.85%
PARKS $257,571 3.92%
RECREATION $164,035 2.50%
CITY ADMINISTRATOR $144,868 2.21%
FINANCE DEPARTMENT $114,275 1.74%
MAYOR AND CITY COUNCIL $6,200 0.09%
Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed CODE ENFORCEMENT $ 81,877 $ 59,649 $ 37,776 -
MAYOR AND CITY COUNCIL $ 6,181 $ 6,406 $ 6,200 $ 6,200
CITY ADMINISTRATOR $ 132,847 $ 140,117 $ 141,982 $ 144,868 FINANCE DEPARTMENT $ 79,843 $ 85,510 $ 111,375 $ 114,275 GENERAL GOVERNMENT $ 1,458,247 $ 1,873,543 $ 1,480,000 $ 1,458,990 POLICE DEPARTMENT $ 2,927,562 $ 3,562,971 $ 3,859,393 $ 3,904,122 STREET DEPARTMENT $ 432,453 $ 525,592 $ 504,163 $ 515,458 RECREATION $ 134,235 $ 145,489 $ 161,370 $ 164,035
PARKS $ 190,236 $ 143,648 $ 194,103 $ 257,571
Total Expenditures $ 5,443,482 $ 6,542,925 $ 6,496,362 $ 6,565,519

6.5M 6.57M
Expenditures by Department
General Fund
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Enterprise Funds
The Enterprise Funds account for the City’s utility operations, including water, sewer, and sanitation services. These funds are used to account for the revenues and expenditures associated with the operation, maintenance, and capital improvement of utility infrastructure and services. Enterprise funds are derived primarily through user charges and related service fees. Revenues generated by these funds are used to ensure the continued delivery of reliable utility services, regulatory compliance, and long-term system sustainability.

Expenditures by Fund
FY 2027 Expenditures
WATER FUND $5,825,439 54.63%
SEWER FUND $3,024,071 28.36%
SANITATION FUND $1,813,989 17.01%
FY 2028 Expenditures
WATER FUND $4,246,062 50.94%
SEWER FUND $2,270,964 27.24%
SANITATION FUND $1,818,325 21.81%
Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed WATER FUND $ 2,559,458 $ 3,207,409 $ 5,825,439 $ 4,246,062 SALARIES - REGULAR $ 486,318 $ 532,002 $ 543,615 $ 559,900 SALARIES-TEMPORARY $ 12,847 $ 34,734 $ 20,300 $ 20,300
SALARIES - OVERTIME $ 11,108 $ 13,960 $ 12,000 $ 12,000 RETIREMENT AND LIFE INSUR $ 303,089 $ 145,570 $ 145,977 $ 150,000 SOCIAL SECURITY - MEDICARE $ 7,830 $ 10,146 $ 16,190 $ 17,500 HEALTH INSURANCE $ 102,380 $ 102,037 $ 118,210 $ 118,210 WORKERS COMP (SELF INS) $ 12,865 $ 11,801 $ 11,422 $ 11,993 OFFICE EXPENSE $ 37,824 $ 48,881 $ 50,000 $ 50,000
SPECIAL DEPT EXPENSE $ 4,209 $ 5,238 $ 7,500 $ 7,500
SUPPLIES - FN WELL TO HOME $ 151,664 $ 138,535 $ 185,850 $ 185,850 WATER WELLS $ 92,943 $ 79,695 $ 80,000 $ 80,000
FIRE HYDRANTS - $ 24,311 - -
SPECIAL EVENTS $ 3,301 $ 1,023 - -
UNIFORMS $ 2,887 $ 4,823 $ 7,000 $ 7,000
TELEPHONE $ 12,001 $ 11,967 $ 15,000 $ 15,000
UTILITIES $ 264,279 $ 271,380 $ 275,000 $ 275,000
MAINT OF BLDGS STRUCT & GRND $ 8,577 $ 14,141 $ 8,000 $ 8,000 MAINT & OPERATION OF VEHICLE $ 24,773 $ 24,943 $ 35,000 $ 35,000 PROFESSIONAL SERVICES $ 66,634 $ 88,132 $ 89,000 $ 89,000 ENGINEERING FEES $ 378 - - -

10.7M 8.34M
Expenditures by Fund
Enterprise Funds
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed AUDITOR FEES $ 5,445 $ 8,845 $ 10,000 $ 10,000
CONTRACTUAL SERVICES $ 166,991 $ 171,792 $ 148,500 $ 148,500 INSURANCE, BONDS & RETIREMEN $ 93,563 $ 102,557 $ 102,500 $ 117,900 MEMBERSHIPS AND DUES $ 3,265 $ 3,450 $ 4,500 $ 4,500
TRAVEL CONFERENCE & MEETINGS - - $ 7,000 $ 7,000
TRAINING $ 2,180 $ 2,739 $ 11,500 $ 11,500
PERSONNEL EXPENSE $ 2,958 $ 1,931 $ 4,000 $ 4,000
CHARGEBACK FEES - - $ 500 $ 500
DEBT INTEREST $ 151,947 $ 150,237 $ 160,000 $ 160,000
DEBT PRINCIPLE - $ 162,434 $ 162,000 $ 162,000
VEHICLE REPLACEMENT - - - $ 7,500
VEHICLE REPLACEMENT - - - $ 7,500
DEPRECIATION $ 348,964 - - -
HEAVY DUTY UTILITY TRUCK - $ 42,970 - -

WATER METER, REGISTER, AND MTU
REPLACEMENT $ 24,185 $ 42,220 $ 200,000 $ 200,000
WATER SERVICE LINE REPL $ 62,452 - $ 120,000 $ 120,000
VALVE REPLACEMENT PROJECT - - $ 150,000 $ 120,000

FUTURE WELL PUMP AND MOTOR
REPLACEMENT $ 80,377 - - -
PIPE REPAIR - - $ 112,500 $ 120,000
ANNUAL PW EQUIP REPL $ 7,085 $ 8,400 $ 25,000 $ 10,000
PW VEHICLE REPLACEMENT - - $ 55,000 -
FIRE HYDRANTS - $ 33,978 - -

SCADAA METER SYS
WATER/WASTEWATER - $ 405,299 $ 115,000 $ 40,000
.50 MG WATER STORAGE TANK AND
BOOSTER PUMP AT DOBSON FIELD $ 4,139 - $ 300,000 -
WATER WELLS - $ 36,935 $ 200,000 $ 200,000
WELL E5-W EVAL/REHAB - $ 41,501 - -
TOOLEVILLE EMERGEN INTERTI - $ 428,802 $ 1,000,000 $ 852,909 WELL SITE FENCING UPGRADES (E9W AND E-11W) - - $ 50,000 - RANDEL SPRAYER - - $ 45,000 -
RATE STUDY - - $ 40,000 -
WELL 9 REPLACEMENT - - $ 1,100,000 $ 300,000
TRAILER PURCHASE/REPLACEMENT - - $ 20,000 -
ACCOUNTING SOFTWARE - - $ 46,375 -

GROUND PENETRATING RADAR
SYSTEM - - $ 16,000 -
SANITATION FUND $ 1,700,517 $ 1,777,367 $ 1,813,989 $ 1,818,325 SALARIES - REGULAR $ 23,350 $ 36,282 $ 39,173 $ 40,300
SALARIES-TEMPORARY $ 115 - - -
SALARIES - OVERTIME $ 90 - - -
RETIREMENT AND LIFE INSUR $ -20,018 $ 11,321 $ 10,472 $ 10,800 SOCIAL SECURITY - MEDICARE $ 409 $ 533 $ 1,136 $ 1,170
HEALTH INSURANCE $ 8,180 $ 8,151 $ 8,643 $ 9,443
WORKERS COMP (SELF INS) $ 1,028 $ 943 $ 945 $ 992
OFFICE EXPENSE $ 9,368 $ 15,231 $ 10,000 $ 10,000
Enterprise Funds
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed SPECIAL DEPT EXPENSE $ 20,039 $ 260 $ 300 $ 300
CLOTHING AND PERSONAL EXP $ 13 $ 25 - -
TELEPHONE $ 610 $ 658 $ 600 $ 600
UTILITIES $ 2,557 $ 3,099 $ 3,500 $ 3,500
MAINT OF BLDGS STRUCT & GRND $ 116 $ 110 $ 100 $ 100
PROFESSIONAL SERVICES $ 813 $ 684 $ 1,000 $ 1,000
AUDITOR FEES $ 2,922 $ 2,484 $ 3,000 $ 3,000
CONTRACTUAL SERVICES $ 1,432,560 $ 1,476,120 $ 1,495,790 $ 1,495,790 MAINTENANCE CONTRACTS $ 5,820 $ 5,723 $ 5,730 $ 5,730
INSURANCE, BONDS & RETIREMEN $ 13,201 $ 13,300 $ 13,100 $ 15,100 FRANCHISE GENERAL FUND $ 108,734 $ 109,715 $ 110,250 $ 110,250 LEAF COLL/ST SWEEPING $ 90,611 $ 92,728 $ 110,250 $ 110,250 SEWER FUND $ 2,011,186 $ 1,858,481 $ 3,024,071 $ 2,270,964 SALARIES - REGULAR $ 336,479 $ 382,020 $ 399,241 $ 411,220 SALARIES-TEMPORARY $ 9,775 $ 36,198 $ 30,000 $ 30,000
SALARIES - OVERTIME $ 11,783 $ 14,890 $ 15,000 $ 15,000 RETIREMENT AND LIFE INSUR $ 218,233 $ 134,060 $ 107,207 $ 110,425 SOCIAL SECURITY - MEDICARE $ 5,588 $ 8,274 $ 11,578 $ 12,000 HEALTH INSURANCE $ 69,672 $ 69,439 $ 79,282 $ 80,436
WORKERS COMP (SELF INS) $ 8,754 $ 8,031 $ 15,000 $ 15,000 OFFICE EXPENSE $ 30,831 $ 47,856 $ 50,000 $ 50,000
SPECIAL DEPT EXPENSE $ 6,246 $ 8,033 $ 5,900 $ 5,900
MAINT OF BLDGS STRUCT & GRND $ 141,744 $ 125,767 $ 104,200 $ 104,200 LIFT STATIONS $ 16,841 $ 9,114 $ 10,000 $ 10,000
PIPE MAINTENANCE - - $ 5,200 $ 5,200
SPECIAL EVENTS $ 4,270 - - -
UNIFORMS $ 2,397 $ 2,881 $ 2,800 $ 2,800
TELEPHONE $ 7,268 $ 7,495 $ 6,400 $ 6,400
UTILITIES $ 158,329 $ 167,484 $ 200,000 $ 200,000
MAINT OF BLDGS STRUCT & GRND $ 11,633 $ 18,683 $ 20,000 $ 20,000 MAINT & OPERATION OF VEHICLE $ 16,462 $ 16,650 $ 30,000 $ 30,000 PROFESSIONAL SERVICES $ 68,875 $ 65,673 $ 87,000 $ 87,000 AUDITOR FEES $ 3,128 $ 7,992 $ 11,000 $ 11,000
CONTRACTUAL SERVICES $ 147,605 $ 164,171 $ 180,000 $ 180,000 INSURANCE, BONDS & RETIREMEN $ 65,476 $ 72,060 $ 68,000 $ 78,200 MEMBERSHIPS AND DUES $ 2,919 $ 751 $ 4,500 $ 4,500
TRAVEL CONFERENCE & MEETINGS - - $ 3,400 $ 3,400
TRAINING $ 2,055 $ 2,291 $ 8,000 $ 8,000
PERSONNEL EXPENSE $ 2,837 $ 1,247 $ 4,400 $ 4,400
USDA LOAN PAYMENT - - $ 121,921 $ 125,883
VEHICLE REPLACEMENT - - $ 31,667 $ 7,500
VEHICLE REPLACEMENT - - - $ 7,500
VAC TRUCK RETROFIT - - $ 20,000 -
OTHER USE OF FUNDS $ 21,081 - - -
DEPRECIATION $ 242,445 - - -
DEBT INTEREST $ 76,932 $ 73,505 $ 76,000 $ 76,000
HEAVY DUTY UTILITY TRUCK - $ 58,076 - -
Enterprise Funds
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed

WASTE WATER TREATMENT PLANT
MAINT $ 105,880 - - -

SEWER EQUIP PURCHASE &
REPLACEMENT - $ 673 $ 40,000 $ 40,000

ANNUAL PUBLIC WORKS EQUIP
REPLACEMENT $ 1,960 $ 3,018 $ 30,000 $ 15,000

PUBLIC WORKS VEHICLE
REPLACEMENT - - $ 55,000 -

SCADA METER SYS
WATER/WASTEWATER - $ 148,125 $ 25,000 $ 25,000
WWTP MAINTENANCE - $ 47,843 $ 141,000 $ 141,000
LIFT STATIONS $ 100,325 $ 17,554 $ 88,000 $ 88,000
SEWER LINE REPLACEMENT/ MAINT - $ 74,790 $ 260,000 $ 260,000 PORTABLE PUMPS (1 EA-2", 4", 6") - - $ 42,000 -
SEWER CAMERA - - $ 7,000 -
RANDEL SPRAYER - - $ 10,000 -
VERMEER ATX 850 WHEEL LOADER $ 42,520 - - -
RODDER TRAILER $ 70,841 - - -
RATE STUDY - - $ 40,000 -
TRAILER PURCHASE/REPLACEMENT - - $ 20,000 -
WWTP BAR SCREEN REPLACEMENT - - $ 500,000 -
ACCOUNTING SOFTWARE - - $ 46,375 -

GROUND PENTRATING RADAR
SYSTEM - - $ 12,000 -

FILBERT LIFT STATION UPGRADE
(YOKOHL LANDING) - $ 63,837 - -
Total Expenditures $ 6,271,160 $ 6,843,257 $ 10,663,499 $ 8,335,351 Enterprise Funds
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Road Funds
Expenditures by Fund
FY 2027 Expenditures
MEASURE R $2,442,600 54.57%
TRANSPORATION FUND $1,283,881 28.68%

ROAD MAINTENANCE AND

REHAB FUND
$485,000 10.84%
GAS TAX FUND $264,500 5.91%
FY 2028 Expenditures
MEASURE R $1,549,600 61.18%
TRANSPORATION FUND $492,412 19.44%
GAS TAX FUND $440,900 17.41%

ROAD MAINTENANCE AND

REHAB FUND
$50,000 1.97%
Category FY 2026 Projected FY 2027 Budgeted FY 2028 Budgeted

GAS TAX FUND
PROFESSIONAL SERVICES $3,858.00
AUDITOR FEES $1,141.00 $1,500.00 $1,500.00
STREET LIGHTING $112,585.00 $170,000.00 $180,000.00
STREET IMPROVEMENTS $95,000.00
EQUIPMENT $21,400.00
BACKHOE LOADER $50,000.00
ST FLEET & EQUIP REPLACEMENT $43,000.00 $43,000.00
OTHER USE OF FUNDS $100,000.00
STREET MAINTENANCE $6,331.00
Total GAS TAX FUND $123,915.00 $264,500.00 $440,900.00

TRANSPORATION FUND
PROFESSIONAL SERVICES $7,000.00 $7,000.00 $7,000.00
AUDITOR FEES $2,000.00 $2,000.00 $2,000.00
STREET IMPROVEMENTS $2,109.00 $41,357.00
OTHER USE OF FUNDS $200,000.00 $200,000.00
FIREBAUGH ASPHALT OVERLAY $9,630.00
CRACK SEALING $11,819.00 $10,000.00 $10,000.00
RECLAMITE $280,856.00
PAVEMENT SURVEY $29,575.00
CAPE SEAL $11,819.00 $144,025.00 $232,055.00

4.48M 2.53M
Expenditures by Fund
Road Funds
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Category FY 2026 Projected FY 2027 Budgeted FY 2028 Budgeted E STREET WEST PARKING LOT $70,000.00
E STREET ADA PARKING STALL $40,000.00
F STREET ADA STALL AND STRIPING $40,000.00
TRAILER PURCHASE/REPLACEMENT $10,000.00
DOWNTOWN TREE TRIMMING $40,000.00
MILL & OVERLAY $440,000.00
Total TRANSPORATION FUND $73,952.00 $1,283,881.00 $492,412.00

MEASURE R
PROFESSIONAL SERVICES $25,000.00 $25,000.00 $25,000.00
AUDITOR FEES $20,000.00 $20,000.00 $20,000.00
MEASURE R LOCAL PROJECT $12,600.00 $12,600.00 $12,600.00 FIREBAUGH ASPHALT OVERLAY $300,000.00
CAPE SEAL $50,000.00 $50,000.00 $50,000.00
E STREET PEDESTRIAN IMPROV $2,000,000.00
KAWEAH GATEWAY: SAFETY CORRIDOR $1,442,000.00
MILL & OVERLAY $335,000.00
Total MEASURE R $407,600.00 $2,442,600.00 $1,549,600.00

ROAD MAINTENANCE AND REHAB FUND
FIREBAUGH ASPHALT OVERLAY $200,000.00 $50,000.00
MILL & OVERLAY $285,000.00
Total ROAD MAINTENANCE AND REHAB
FUND $485,000.00 $50,000.00
Total Expenditures $605,467.00 $4,475,981.00 $2,532,912.00 Road Funds
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Housing Funds
Expenditures by Fund
FY 2027 Expenditures
CDBG HOUSING GRANT FUND $400,000 61.26%
CDBG PROGRAM INCOME FUND $252,000 38.59%
FTHB PROGRAM INCOME FUND $1,000 0.15%
FY 2028 Expenditures
CDBG HOUSING GRANT FUND $401,344 56.98%
CDBG PROGRAM INCOME FUND $252,000 35.78%
FTHB PROGRAM INCOME FUND $51,000 7.24%
Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed CDBG PROGRAM INCOME FUND $ 7,464 $ 162,188 $ 252,000 $ 252,000 LOW/MODERATE HOUSING FUND $ 3,766 $ 805,727 - -
FTHB PROGRAM INCOME FUND - $ 33,688 $ 1,000 $ 51,000
CDBG HOUSING GRANT FUND - $ 71,519 $ 400,000 $ 401,344
BEGIN HOUSING GRANT FUND - $ 446 - -
HOME FUND - $ 151,551 - -
Total Expenditures $ 11,230 $ 1,225,120 $ 653,000 $ 704,344 653K 704K
Expenditures by Fund
Housing Funds
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SPECIAL REVENUE FUND
Expenditures by Fund
FY 2027 Expenditures
COPS $202,062 56.01%

LANDSCAPE AND LIGHTING

DISTRICT FUND
$146,225 40.53%
POLICE DONATIONS $10,000 2.77%
CASP -ADA INFRASTURE FUND $2,500 0.69%
FY 2028 Expenditures
COPS $187,098 62.70%

LANDSCAPE AND LIGHTING

DISTRICT FUND
$93,809 31.44%
POLICE DONATIONS $10,000 3.35%
CASP -ADA INFRASTURE FUND $7,500 2.51%
Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed STORM DRAIN FUND $ 17,000 - - -
CASP -ADA INFRASTURE FUND - - $ 2,500 $ 7,500
COPS $ 43,208 - $ 202,062 $ 187,098
POLICE DONATIONS $ 1,130 $ 15,691 $ 10,000 $ 10,000

LANDSCAPE AND LIGHTING DISTRICT
FUND $ 108,109 $ 105,805 $ 146,225 $ 93,809
Total Expenditures $ 169,447 $ 121,496 $ 360,787 $ 298,407 361K 298K
Expenditures by Fund
Special Revenue Funds
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INTERNAL SERVICE FUND
Historical Expenditures by Fund

INSURANCE FUND
Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed INSURANCE FUND $ 1,474,949 $ 1,213,670 $ 1,330,214 $ 1,371,120 SALARIES - REGULAR $ 75,764 $ 83,383 $ 53,400 $ 54,400
RETIREMENT AND LIFE INSUR $ 45,983 $ 23,707 $ 11,900 $ 13,100 SOCIAL SECURITY - MEDICARE $ 1,130 $ 1,175 $ 800 $ 800
UNEMPLOYMENT INSURANCE $ 24,066 $ 4,696 - -
HEALTH INSURANCE - - $ 8,900 $ 9,900
WORKERS COMP (SELF INS) - - $ 900 $ 900
SPECIAL DEPT EXPENSE $ 16,920 $ 100 $ 44,000 $ 10,000
INSURANCE, BONDS & RETIREMEN - $ 62 $ 300 $ 300
DISABILITY INSURANCE $ 22,176 $ 29,726 $ 35,100 $ 35,100 HEALTH INSURANCE $ 509,596 $ 374,480 $ 440,800 $ 486,400 WORKERS COMP (SELF INS) $ 283,012 $ 206,385 $ 269,814 $ 277,620 LIABILITY INSURANCE $ 448,698 $ 433,725 $ 402,900 $ 421,200 SELF FUND DENTAL/VISION $ 47,304 $ 56,081 $ 61,200 $ 61,200 MEMBERSHIPS AND DUES $ 300 $ 150 $ 200 $ 200
Total Expenditures $ 1,474,949 $ 1,213,670 $ 1,330,214 $ 1,371,120 $1,475K
$1,214K $1,330K $1,371K
FY2025 FY2026 FY2027 FY2028
0 $500K
$1,000K
$1,500K
$2,000K
Expenditures by Fund
Internal service Fund
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MEASURE P
Expenditures by Department
FY27 Expenditures by Department
STREET DEPARTMENT $600,000 39.46%
GENERAL GOVERNMENT $383,100 25.20%
POLICE DEPARTMENT $305,200 20.07%
CODE ENFORCEMENT $119,061 7.83%
RECREATION $95,565 6.29%
PARKS $17,486 1.15%
FY28 Expenditures by Department
STREET DEPARTMENT $600,000 36.95%
GENERAL GOVERNMENT $438,400 27.00%
POLICE DEPARTMENT $315,689 19.44%
CODE ENFORCEMENT $123,546 7.61%
RECREATION $94,540 5.82%
PARKS $51,723 3.19%
Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed CODE ENFORCEMENT $ 39,191 $ 53,336 $ 119,061 $ 123,546
SALARIES - REGULAR $ 14,454 $ 25,272 $ 62,534 $ 64,110
SALARIES - OVERTIME $ 151 $ 571 $ 1,000 $ 1,000
RETIREMENT AND LIFE INSUR $ 1,003 $ 2,017 $ 15,777 $ 16,811 SOCIAL SECURITY - MEDICARE $ 205 $ 355 $ 1,500 $ 1,500
HEALTH INSURANCE $ 14,607 $ 14,556 $ 18,750 $ 20,625
WORKERS COMP (SELF INS) - $ 1,000 $ 1,000 $ 1,000
SPECIAL DEPARTMENT EXPENSE $ 1,640 $ 2,250 $ 6,000 $ 6,000 INSURANCE, BONDS & RETIREM $ 7,131 $ 7,315 $ 12,500 $ 12,500 GENERAL GOVERNMENT $ 277,161 $ 703,973 $ 383,100 $ 438,400 SPECIAL DEPT EXPENSE $ 201,789 $ 212,857 $ 240,000 $ 240,000 FIRE: ENGINE REPLACEMENT - - $ 100,000 $ 100,000
TRANSFER - $ 456,584 - $ 70,300

POLICE AND ADMINISTRATION
BUILDING REPAIRS/UPDATES $ 67,157 $ 34,532 $ 5,000 $ 5,000

CORPORATION YARD BLDG
REPAIR & UPDATES $ 8,215 - - -

CARNEGIE BUILDING REPAIR &
UPATES - - $ 6,500 $ 6,500

1.52M 1.62M
Expenditures by Department
Measure P
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed FIRE BLDG REPAIR AND UPDATES - - $ 10,600 $ 10,600
CH BLDG REPAIR AND UPDATES - - $ 6,000 $ 6,000
ADA WEBSITE AND EMAIL DOMAIN - - $ 15,000 -
POLICE DEPARTMENT $ 190,729 $ 247,964 $ 305,200 $ 315,689 REGULAR - SALARIES $ 81,783 $ 96,596 $ 136,000 $ 140,000 SALARIES - OVERTIME $ 18,852 $ 29,859 $ 10,000 $ 12,000 RETIREMENT AND LIFE INS $ 54,976 $ 65,865 $ 45,000 $ 45,000 SOCIAL SECURITY-MEDICARE $ 1,332 $ 1,763 $ 2,000 $ 2,100 HEALTH INSURANCE $ 14,607 $ 14,556 $ 46,200 $ 50,589
WORKERS COMP (SELF INS) - $ 1,000 $ 1,000 $ 1,000
SPECIAL DEPARTMENT EXPENSE $ 5,234 $ 23,238 $ 50,000 $ 50,000 INSURANCE, BONDS & RETIREM $ 13,945 $ 15,087 $ 15,000 $ 15,000 STREET DEPARTMENT $ 61,055 - $ 600,000 $ 600,000
STREET OVERLAYS $ 61,055 - - -
STREET IMPROVEMENT PROJECTS - - $ 600,000 $ 600,000
RECREATION $ 80,253 $ 92,118 $ 95,565 $ 94,540
SALARIES - REGULAR $ 27,726 $ 37,918 $ 48,740 $ 50,202
SALARIES - OVERTIME $ 151 - $ 2,000 $ 2,000
RETIREMENT AND LIFE INSUR $ 1,776 $ 2,183 $ 12,248 $ 13,053 SOCIAL SECURITY - MEDICARE $ 339 $ 456 $ 707 $ 728
HEALTH INSURANCE $ 14,607 $ 14,556 $ 16,870 $ 18,557
SPECIAL DEPARTMENT EXPENSE $ 21,977 $ 22,239 - -
INSURANCE, BONDS & RETIREM $ 5,947 $ 6,441 - -

RECREATION REGISTRATION
SOFTWARE $ 7,730 $ 8,325 $ 15,000 $ 10,000
PARKS $ 7,979 $ 116,576 $ 17,486 $ 51,723
SALARIES- REGULAR - $ 22,325 - -
RETIREMENT AND LIFE INSUR - $ 1,324 - -
SOCIAL SECURITY-MEDICARE - $ 362 - -
SALARY REIMBURSEMENT - $ -5,851 - -
MAINT BLDGS, STRUCT & GRND $ 7,979 $ 98,416 $ 17,486 $ 51,723 Total Expenditures $ 656,369 $ 1,213,967 $ 1,520,412 $ 1,623,898 Measure P
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DEPARTMENTS
Departments Summary
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Mayor And City Council
The City of Exeter is a charter city and operates under the “Council-Administrator” form of municipal government. The five member City Council is elected by Districts for a four-year term staggered in even years with Districts A, C and D in years 2026, 2030 etc. and Districts B and E in years 2024, 2028 etc. Pursuant to the Exeter City Charter, the Mayor and Mayor Pro Tem are selected by the Council. The City Council sets the policy, establishes the vision and direction of the community’s future and provides oversight of the City Administrator and City Clerk. The City Council meets on the second and fourth Tuesday of each month to decide the business of the City.

Expenditure Summary
FY2027 Expenditures
$6,200
FY2028 Expenditures
$6,200
Mayor and City Council Proposed vs. Actual
Expenditures Actual Expenditures Budgeted
FY2025 FY2026 FY2027 FY2028
0 $2K
$4K
$6K
$8K
Mayor And City Council
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Category FY 2026 Projected FY 2027 Budgeted FY 2028 Budgeted FY 2025 Actual MAYOR AND CITY COUNCIL $6,406.00 $6,200.00 $6,200.00 $6,181.45

SALARIES & BENEFITS
SALARIES - REGULAR $207.00 $1,200.00 $1,200.00 $150.00
SOCIAL SECURITY - MEDICARE $16.00 $100.00 $100.00 $11.48 Total SALARIES & BENEFITS $223.00 $1,300.00 $1,300.00 $161.48

OPERATING
OFFICE EXPENSE $1,040.00 $900.00 $900.00 $1,506.70
SPECIAL DEPT EXPENSE $2,280.00 $2,000.00 $2,000.00 $1,806.49

TRAVEL CONFERENCE &
MEETINGS $2,863.00 $2,000.00 $2,000.00 $2,706.78
Total OPERATING $6,183.00 $4,900.00 $4,900.00 $6,019.97 Total Expenditures $6,406.00 $6,200.00 $6,200.00 $6,181.45 Expenditures by Expense Object Summary
FY 2027 Expenditures
OPERATING $4,900 79.03%
SALARIES & BENEFITS $1,300 20.97%
FY 2028 Expenditures
OPERATING $4,900 79.03%
SALARIES & BENEFITS $1,300 20.97%
Expenditures by Department
Mayor And City Council
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City Administration
The City Administration Department focuses on general management of the city and provides direct support to the elected City Council. There are two administrative officers that are appointed by and report directly to the City Council in this department. The City Administrator and City Clerk/Human Resources Manager serve as the administrative officers. The Deputy City Clerk/Personnel Officer also provides support to these two positions. The City Administrator serves as the chief administrative officer of the City; advises and assists the City Council in the conduct of City business; and provides administrative oversight to the operations and policy functions of City government. The City Clerk/Human Resources Manager serves as the Elections Official, Local Legislation Auditor, Political reform Filing Officer, responds to public inquiries and provides support services to City Council. This position also provides oversight of the City’s human resources and personnel functions and serves as the City’s Risk Manager providing oversight of the City’s insurance, risk management, and benefit programs. This department also oversees all Department Heads and several contracted employees including the City Engineer, City Planner, Fire, and Building.

Expenditure Summary
FY2027 Expenditures
$141,982
FY2028 Expenditures
$144,868
City Administration Proposed vs. Actual
Expenditures Actual Expenditures Budgeted
FY2025 FY2026 FY2027 FY2028
0 $25K
$50K
$75K
$100K
$125K
$150K
$175K
City Administration
FY27-28 Biennial Budget | Exeter Page 60
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed CITY ADMINISTRATOR $ 132,847 $ 140,117 $ 141,982 $ 144,868

SALARIES & BENEFITS
SALARIES - REGULAR $ 89,372 $ 89,756 $ 88,616 $ 90,400
RETIREMENT AND LIFE INSUR $ 16,959 $ 24,352 $ 27,323 $ 28,250 SOCIAL SECURITY - MEDICARE $ 1,310 $ 1,265 $ 2,570 $ 2,600 HEALTH INSURANCE $ 8,764 $ 8,735 $ 9,973 $ 10,118
WORKERS COMP (SELF INS) $ 1,125 $ 1,032 $ 1,000 $ 1,000 Total SALARIES & BENEFITS $ 117,530 $ 125,140 $ 129,482 $ 132,368

OPERATING
OFFICE EXPENSE $ 3,293 $ 4,854 $ 2,500 $ 2,500
SPECIAL DEPT EXPENSE $ 1,919 $ 3,519 $ 1,300 $ 1,300
MEMBERSHIPS AND DUES $ 689 $ 1,150 $ 1,300 $ 1,300

TRAVEL CONFERENCE &
MEETINGS $ 3,951 $ 3,160 $ 3,000 $ 3,000
TRAINING $ 3,700 $ 602 $ 2,000 $ 2,000
Total OPERATING $ 13,552 $ 13,285 $ 10,100 $ 10,100

TELEPHONE
TELEPHONE $ 198 $ 212 $ 700 $ 700
Total TELEPHONE $ 198 $ 212 $ 700 $ 700

CONTRACTED EXP
CONTRACTUAL SERVICES $ 1,568 $ 1,480 $ 1,700 $ 1,700
Total CONTRACTED EXP $ 1,568 $ 1,480 $ 1,700 $ 1,700
Total Expenditures $ 132,847 $ 140,117 $ 141,982 $ 144,868 Expenditures by Expense Object Summary
FY 2027 Expenditures
SALARIES & BENEFITS $129,482 91.20%
OPERATING $10,100 7.11%
CONTRACTED EXP $1,700 1.20%
TELEPHONE $700 0.49%
FY 2028 Expenditures
SALARIES & BENEFITS $132,368 91.37%
OPERATING $10,100 6.97%
CONTRACTED EXP $1,700 1.17%
TELEPHONE $700 0.48%
Expenditures by Department
City Administration
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Finance
The service mission of the Finance Department is to provide quality municipal financial services to our customers through teamwork and trust – managing and optimizing the City’s financial affairs, and providing fiscal responsibility and accountability focused on the highest degree of customer service, honesty, and integrity. This mission generates the standards under which the Finance Department functions. Those standards are defined and delivered using the three basic systems every department shares: its people, its physical assets, and its processes. The Finance Department provides a wide range of comprehensive finance support services to the Mayor, the City Council, and all City departments. These services include accounting, financial administration and reporting, budgeting, internal audits, treasury/cash management, investments, payroll, billing and accounts receivable, accounts payable, purchasing, reproduction and graphics, and business licenses and cashiering. Overall responsibility for management of the City’s finances rests with the Finance Director who also serves as the City Treasurer.

Expenditure Summary
FY2027 Expenditures
$111,375
FY2028 Expenditures
$114,275
Finance Proposed vs. Actual
Expenditures Actual Expenditures Budgeted
FY2025 FY2026 FY2027 FY2028
0 $25K
$50K
$75K
$100K
$125K
Finance
FY27-28 Biennial Budget | Exeter Page 62
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed FINANCE DEPARTMENT $ 79,843 $ 85,510 $ 111,375 $ 114,275

SALARIES & BENEFITS
SALARIES - REGULAR $ 39,456 $ 39,182 $ 51,750 $ 53,300
SALARIES-TEMPORARY $ 10,026 $ 11,954 $ 12,000 $ 12,000
SALARIES - OVERTIME $ 482 - $ 500 $ 500
RETIREMENT AND LIFE INSUR $ 8,785 $ 11,730 $ 13,850 $ 14,250 SOCIAL SECURITY - MEDICARE $ 1,279 $ 1,440 $ 1,850 $ 1,900 HEALTH INSURANCE $ 5,842 $ 5,823 $ 7,425 $ 8,200
WORKERS COMP (SELF INS) $ 1,125 $ 1,032 $ 1,400 $ 1,400 Total SALARIES & BENEFITS $ 66,994 $ 71,161 $ 88,775 $ 91,550

OPERATING
OFFICE EXPENSE $ 1,341 $ 1,685 $ 1,400 $ 1,500
MEMBERSHIPS AND DUES $ 190 $ 345 $ 1,000 $ 1,000

TRAVEL CONFERENCE &
MEETINGS - - $ 3,500 $ 3,500
TRAINING - $ 200 $ 2,300 $ 2,300
CHARGEBACK FEES $ 270 $ 924 $ 800 $ 825
Total OPERATING $ 1,801 $ 3,154 $ 9,000 $ 9,125

TELEPHONE
TELEPHONE $ 132 $ 153 $ 600 $ 600
Total TELEPHONE $ 132 $ 153 $ 600 $ 600

CONTRACTED EXP
CONTRACTUAL SERVICES $ 10,916 $ 11,042 $ 13,000 $ 13,000 Total CONTRACTED EXP $ 10,916 $ 11,042 $ 13,000 $ 13,000 Total Expenditures $ 79,843 $ 85,510 $ 111,375 $ 114,275 Expenditures by Expense Object Summary
FY 2027 Expenditures
SALARIES & BENEFITS $88,775 79.71%
CONTRACTED EXP $13,000 11.67%
OPERATING $9,000 8.08%
TELEPHONE $600 0.54%
FY 2028 Expenditures
SALARIES & BENEFITS $91,550 80.11%
CONTRACTED EXP $13,000 11.38%
OPERATING $9,125 7.99%
TELEPHONE $600 0.53%
Expenditures by Department
Finance
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General Government
Expenditure Summary
FY2027 Expenditures
$1,849,000
FY2028 Expenditures
$1,888,290
General Government Proposed vs. Actual
Expenditures Actual Expenditures Budgeted
FY2025 FY2026 FY2027 FY2028
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
$3,500K
General Government
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed GENERAL GOVERNMENT $ 2,877,394 $ 2,577,516 $ 1,865,600 $ 1,904,890

SALARIES & BENEFITS
SALARIES - REGULAR $ 55,928 $ 74,470 $ 77,500 $ 78,000
SALARIES-TEMPORARY $ 5,580 $ 1,599 $ 4,700 $ 4,700
SALARIES - OVERTIME $ 91 $ 1,090 $ 1,000 $ 1,000
RETIREMENT AND LIFE INSUR $ 18,186 $ 23,188 $ 20,000 $ 20,600 SOCIAL SECURITY - MEDICARE $ 1,199 $ 1,173 $ 2,300 $ 2,400 HEALTH INSURANCE $ 16,068 $ 16,013 $ 20,400 $ 22,440

INSURANCE, BONDS &
RETIREMEN $ 56,078 $ 51,355 $ 48,100 $ 48,100
PERSONNEL EXPENSE $ 363 $ 188 $ 250 $ 250
Total SALARIES & BENEFITS $ 153,493 $ 169,076 $ 174,250 $ 177,490

OPERATING
OFFICE EXPENSE $ 3,581 $ 4,879 $ 3,500 $ 3,500
SPECIAL DEPT EXPENSE $ 8,876 $ 3,357 $ 2,500 $ 2,500
SPECIAL EVENTS $ 1,969 $ 901 $ 1,500 $ 1,500
ADVERTISING $ 4,510 $ 9,508 $ 4,000 $ 4,000
ELECTIONS $ 3,755 - $ 4,000 -
MEMBERSHIPS AND DUES $ 3,240 $ 50 $ 4,000 $ 4,000
TRAINING $ 500 $ 503 $ 1,000 $ 1,000
CHAMBER OF COMMERCE $ 4,000 - $ 600 $ 600
SPECIAL DEPT EXPENSE $ 201,789 $ 212,857 $ 240,000 $ 240,000 Total OPERATING $ 232,221 $ 232,055 $ 261,100 $ 257,100

TELEPHONE
TELEPHONE $ 1,286 $ 1,495 $ 4,300 $ 4,300
Total TELEPHONE $ 1,286 $ 1,495 $ 4,300 $ 4,300

UTILITIES
UTILITIES $ 19,481 $ 17,879 $ 15,000 $ 15,000
Total UTILITIES $ 19,481 $ 17,879 $ 15,000 $ 15,000

FACILITIES
RENTS AND LEASES $ 63 $ 68 $ 100 $ 100

MAINT OF BLDGS STRUCT &
GRND $ 6,003 $ 12,848 $ 5,000 $ 5,000
CODE ENFORCEMENT $ 96,975 $ 15,358 $ 31,000 $ 31,000
Total FACILITIES $ 103,041 $ 28,274 $ 36,100 $ 36,100

CONTRACTED EXP
PROFESSIONAL SERVICES $ 42,404 $ 48,557 $ 95,000 $ 45,000 ENGINEERING FEES $ 88,927 $ 78,112 $ 80,000 $ 80,000
ATTORNEY FEES $ 72,958 $ 46,535 $ 45,000 $ 45,000
AUDITOR FEES $ 15,125 $ 21,227 $ 29,000 $ 31,000
CODIFICATION OF ORDINANCES $ 1,550 $ 1,628 $ 5,000 $ 5,000 PLANNING SERVICES $ 158,955 $ 110,821 $ 150,000 $ 150,000 ECONOMIC DEVELOPMENT $ 5,000 - $ 5,000 $ 5,000
CONTRACTUAL SERVICES $ 32,566 $ 36,163 $ 40,000 $ 40,000 FIRE $ 601,223 $ 617,981 $ 708,000 $ 738,000
ADMIN SERVICES TU CO $ 29,932 $ 36,609 $ 40,000 $ 40,000 PROFESSIONAL SERVICES - - $ 2,500 $ 7,500
Expenditures by Department
General Government
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed Total CONTRACTED EXP $ 1,048,640 $ 997,633 $ 1,199,500 $ 1,186,500

MISC CAPITAL
SETTLEMENT COSTS - $ 4,950 - -
DONATIONS $ 20,000 $ 2,350 $ 15,000 $ 15,000
Total MISC CAPITAL $ 20,000 $ 7,300 $ 15,000 $ 15,000
CIP
CAPITAL OUTLAY - - - $ 15,000

PD ADMIN BLDG REPAIR &
UPDATES $ 73,255 $ 616,243 - -
CITY STANDARDS UPDATE $ 8,619 $ 16,445 - -
ACCOUNTING SOFTWARE - - $ 17,250 -
FIRE: ENGINE REPLACEMENT - - $ 100,000 $ 100,000

POLICE AND ADMINISTRATION
BUILDING REPAIRS/UPDATES $ 67,157 $ 34,532 $ 5,000 $ 5,000

CORPORATION YARD BLDG
REPAIR & UPDATES $ 8,215 - - -

CARNEGIE BUILDING REPAIR &
UPATES - - $ 6,500 $ 6,500

FIRE BLDG REPAIR AND
UPDATES - - $ 10,600 $ 10,600
CH BLDG REPAIR AND UPDATES - - $ 6,000 $ 6,000

ADA WEBSITE AND EMAIL
DOMAIN - - $ 15,000 -
ARPA PROJECT 3 $ 938,841 - - -
PARK MASTER PLAN $ 142,326 - - -
Total CIP $ 1,238,413 $ 667,220 $ 160,350 $ 143,100

FUND TRANSFER
TRANSFER - $ 456,584 - $ 70,300

TRANSFERS OUT TO OTHER
FUNDS $ 60,819 - - -
Total FUND TRANSFER $ 60,819 $ 456,584 - $ 70,300
Total Expenditures $ 2,877,394 $ 2,577,516 $ 1,865,600 $ 1,904,890 General Government
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Expenditures by Expense Object Summary
FY 2027 Expenditures
CONTRACTED EXP $1,199,500 64.30%
OPERATING $261,100 14.00%
SALARIES & BENEFITS $174,250 9.34%
CIP $160,350 8.60%
FACILITIES $36,100 1.94%
MISC CAPITAL $15,000 0.80%
UTILITIES $15,000 0.80%
TELEPHONE $4,300 0.23%
FY 2028 Expenditures
CONTRACTED EXP $1,186,500 62.29%
OPERATING $257,100 13.50%
SALARIES & BENEFITS $177,490 9.32%
CIP $143,100 7.51%
FUND TRANSFER $70,300 3.69%
FACILITIES $36,100 1.90%
MISC CAPITAL $15,000 0.79%
UTILITIES $15,000 0.79%
TELEPHONE $4,300 0.23%
General Government
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Police
The Exeter Police Department is a full-service law enforcement agency, providing service to the residents and businesses within the City of Exeter. The primary function is the maintenance of order, the enforcement of local, state & federal laws, and the basic protection of life and property.

Expenditure Summary
FY2027 Expenditures
$4,376,655
FY2028 Expenditures
$4,389,909
Police Proposed vs. Actual
Expenditures Actual Expenditures Budgeted
FY2025 FY2026 FY2027 FY2028
0 $1M
$2M
$3M
$4M
$5M
Police
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed POLICE DEPARTMENT $ 3,162,629 $ 3,826,626 $ 4,376,655 $ 4,416,909

SALARIES & BENEFITS
SALARIES - REGULAR $ 1,008,857 $ 1,492,924 $ 1,617,241 $ 1,681,059 SALARIES-TEMPORARY $ 68,974 $ 3,021 $ 20,000 $ 20,000
SALARIES - OVERTIME $ 107,308 $ 100,748 $ 90,000 $ 90,000 DISABILITY INSURANCE $ 640 $ 1,327 $ 10,910 $ 1,500
RETIREMENT AND LIFE INSUR $ 440,862 $ 689,956 $ 586,323 $ 603,900 SOCIAL SECURITY - MEDICARE $ 16,636 $ 21,767 $ 51,661 $ 53,191 HEALTH INSURANCE $ 281,894 $ 280,936 $ 358,000 $ 358,000 WORKERS COMP (SELF INS) $ 251,132 $ 230,375 $ 164,758 $ 181,234

INSURANCE, BONDS &
RETIREMEN $ 160,029 $ 165,619 $ 186,900 $ 190,638
PERSONNEL EXPENSE $ 15,024 $ 12,457 $ 7,000 $ 7,000
SALARIES - REGULAR - - $ 82,434 $ 84,907
SALARIES - OVERTIME - - $ 7,000 $ 8,000
RETIREMENT AND LIFE INSUR - - $ 27,238 $ 28,760
SOCIAL SECURITY - MEDICARE - - $ 1,195 $ 1,231
HEALTH INSURANCE - - $ 8,364 $ 9,200
REGULAR - SALARIES $ 81,783 $ 96,596 $ 136,000 $ 140,000 SALARIES - OVERTIME $ 18,852 $ 29,859 $ 10,000 $ 12,000 RETIREMENT AND LIFE INS $ 54,976 $ 65,865 $ 45,000 $ 45,000 SOCIAL SECURITY-MEDICARE $ 1,332 $ 1,763 $ 2,000 $ 2,100 HEALTH INSURANCE $ 14,607 $ 14,556 $ 46,200 $ 50,589
WORKERS COMP (SELF INS) - $ 1,000 $ 1,000 $ 1,000
INSURANCE, BONDS & RETIREM $ 13,945 $ 15,087 $ 15,000 $ 15,000 Total SALARIES & BENEFITS $ 2,536,851 $ 3,223,856 $ 3,474,224 $ 3,584,309

OPERATING
OFFICE EXPENSE $ 3,268 $ 3,917 $ 5,000 $ 5,000
SPECIAL DEPT EXPENSE $ 18,244 $ 23,845 $ 20,000 $ 20,000 K9 PROGRAM - - $ 3,000 $ 3,000
OFFICE EQUIPMENT EXPENSE $ 3,730 $ 2,185 $ 4,500 $ 4,500 CLOTHING AND PERSONAL EXP $ 7,607 $ 7,345 $ 10,000 $ 10,000 MEMBERSHIPS AND DUES $ 720 $ 652 $ 1,000 $ 1,000

TRAVEL CONFERENCE &
MEETINGS $ 4,922 $ 302 $ 3,000 $ 3,000
TRAINING $ 1,488 $ 1,443 $ 15,000 $ 15,000
POST TRAINING $ 6,407 $ 5,756 $ 16,500 $ 16,500
SPECIAL DEPT EXPENSE $ 969 - - -
SPECIAL DEPT EXPENSE $ 1,130 $ 15,691 $ 10,000 $ 10,000 SPECIAL DEPARTMENT EXPENSE $ 5,234 $ 23,238 $ 50,000 $ 50,000 Total OPERATING $ 53,719 $ 84,374 $ 138,000 $ 138,000

TELEPHONE
TELEPHONE $ 26,152 $ 22,287 $ 25,000 $ 25,000
Total TELEPHONE $ 26,152 $ 22,287 $ 25,000 $ 25,000

UTILITIES
UTILITIES $ 15,788 $ 15,268 $ 22,000 $ 22,000
Total UTILITIES $ 15,788 $ 15,268 $ 22,000 $ 22,000
Expenditures by Department
Police
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed

FACILITIES

MAINT OF BLDGS STRUCT &
GRND $ 21,621 $ 11,491 $ 4,000 $ 4,000
Total FACILITIES $ 21,621 $ 11,491 $ 4,000 $ 4,000

FLEET EXP

MAINT & OPERATION OF
VEHICLE $ 87,004 $ 109,215 $ 205,000 $ 205,000
Total FLEET EXP $ 87,004 $ 109,215 $ 205,000 $ 205,000

CONTRACTED EXP
CONTRACTUAL SERVICES $ 356,103 $ 352,123 $ 335,000 $ 360,000 LEASE PAYMENTS-UNITS - - $ 74,000 -
Total CONTRACTED EXP $ 356,103 $ 352,123 $ 409,000 $ 360,000

MISC CAPITAL
RADIO EXPENSE $ 893 $ 311 $ 11,000 $ 11,000
SAFETY EQUIPMENT $ 22,260 $ 7,701 $ 12,600 $ 12,600
Total MISC CAPITAL $ 23,152 $ 8,012 $ 23,600 $ 23,600

DEBT SERVICE
DEBT INTEREST - - $ 2,319 -
DEBT PRINCIPLE - - $ 73,512 -
Total DEBT SERVICE - - $ 75,831 -
CIP
EQUIPMENT $ 42,239 - - -

POLICE VEHICLE
REPLACEMENTS - - - $ 55,000
Total CIP $ 42,239 - - $ 55,000
Total Expenditures $ 3,162,629 $ 3,826,626 $ 4,376,655 $ 4,416,909 Police
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Expenditures by Expense Object Summary
FY 2027 Expenditures
SALARIES & BENEFITS $3,474,224 79.38%
CONTRACTED EXP $409,000 9.35%
FLEET EXP $205,000 4.68%
OPERATING $138,000 3.15%
DEBT SERVICE $75,831 1.73%
TELEPHONE $25,000 0.57%
MISC CAPITAL $23,600 0.54%
UTILITIES $22,000 0.50%
FACILITIES $4,000 0.09%
FY 2028 Expenditures
SALARIES & BENEFITS $3,584,309 81.15%
CONTRACTED EXP $360,000 8.15%
FLEET EXP $205,000 4.64%
OPERATING $138,000 3.12%
CIP $55,000 1.25%
TELEPHONE $25,000 0.57%
MISC CAPITAL $23,600 0.53%
UTILITIES $22,000 0.50%
FACILITIES $4,000 0.09%
Police
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Streets
The City of Exeter has multiple funding sources to maintain the City streets. The non-General Fund sources require that the City contribute at least $100,000 a year towards street costs to be eligible to receive these other funds.

Expenditure Summary
FY2027 Expenditures
$1,104,163
FY2028 Expenditures
$1,115,458
Streets Proposed vs. Actual
Expenditures Actual Expenditures Budgeted
FY2025 FY2026 FY2027 FY2028
0 $250K
$500K
$750K
$1,000K
$1,250K
Streets
FY27-28 Biennial Budget | Exeter Page 72
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed STREET DEPARTMENT $ 493,508 $ 525,592 $ 1,104,163 $ 1,115,458

SALARIES & BENEFITS
SALARIES - REGULAR $ 103,358 $ 188,965 $ 197,586 $ 205,000 SALARIES-TEMPORARY $ 31,503 $ 34,954 $ 5,000 $ 5,000
SALARIES - OVERTIME $ 7,130 $ 4,519 $ 2,000 $ 2,000
RETIREMENT AND LIFE INSUR $ 40,567 $ 50,461 $ 51,465 $ 54,000 SOCIAL SECURITY - MEDICARE $ 4,026 $ 5,377 $ 5,730 $ 6,500 HEALTH INSURANCE $ 34,762 $ 34,644 $ 39,558 $ 40,134
WORKERS COMP (SELF INS) $ 4,368 $ 4,006 $ 14,624 $ 14,624

INSURANCE, BONDS &
RETIREMEN $ 21,252 $ 22,367 $ 21,100 $ 21,100
PERSONNEL EXPENSE $ 1,387 $ 250 $ 1,000 $ 1,000
Total SALARIES & BENEFITS $ 248,354 $ 345,543 $ 338,063 $ 349,358

OPERATING
OFFICE EXPENSE $ 419 $ 580 $ 600 $ 600
SPECIAL DEPT EXPENSE $ 536 $ 4,131 $ 1,000 $ 1,000
CLOTHING AND PERSONAL EXP $ 1,419 $ 1,455 $ 1,500 $ 1,500 MEMBERSHIPS AND DUES $ 121 $ 47 $ 1,000 $ 1,000

TRAVEL CONFERENCE &
MEETINGS - $ 364 $ 1,000 $ 1,000
TRAINING $ 1,017 $ 1,089 $ 1,000 $ 1,000
Total OPERATING $ 3,512 $ 7,666 $ 6,100 $ 6,100

TELEPHONE
TELEPHONE $ 4,826 $ 4,285 $ 3,800 $ 3,800
Total TELEPHONE $ 4,826 $ 4,285 $ 3,800 $ 3,800

UTILITIES
UTILITIES $ 4,420 $ 5,198 $ 5,000 $ 5,000
Total UTILITIES $ 4,420 $ 5,198 $ 5,000 $ 5,000

FACILITIES

MAINT OF BLDGS STRUCT &
GRND $ 5,615 $ 2,966 $ 4,200 $ 4,200
Total FACILITIES $ 5,615 $ 2,966 $ 4,200 $ 4,200

FLEET EXP

MAINT & OPERATION OF
VEHICLE $ 19,472 $ 19,641 $ 20,000 $ 20,000
Total FLEET EXP $ 19,472 $ 19,641 $ 20,000 $ 20,000

CONTRACTED EXP
PROFESSIONAL SERVICES $ 15,236 $ 14,152 $ 4,000 $ 4,000 ENGINEERING FEES $ 5,842 $ 11,009 $ 15,000 $ 15,000
CONTRACTUAL SERVICES $ 66,542 $ 76,583 $ 68,000 $ 68,000 Total CONTRACTED EXP $ 87,620 $ 101,744 $ 87,000 $ 87,000 CIP
STREET MAINTENANCE $ 38,692 $ 38,549 $ 40,000 $ 40,000
PROPERTY IMPROVEMENTS $ 19,942 - - -
STREET OVERLAYS $ 61,055 - - -

STREET IMPROVEMENT
PROJECTS - - $ 600,000 $ 600,000
Expenditures by Department
Streets
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed Total CIP $ 119,689 $ 38,549 $ 640,000 $ 640,000
Total Expenditures $ 493,508 $ 525,592 $ 1,104,163 $ 1,115,458 Expenditures by Expense Object Summary
FY 2027 Expenditures
CIP $640,000 57.96%
SALARIES & BENEFITS $338,063 30.62%
CONTRACTED EXP $87,000 7.88%
FLEET EXP $20,000 1.81%
OPERATING $6,100 0.55%
UTILITIES $5,000 0.45%
FACILITIES $4,200 0.38%
TELEPHONE $3,800 0.34%
FY 2028 Expenditures
CIP $640,000 57.38%
SALARIES & BENEFITS $349,358 31.32%
CONTRACTED EXP $87,000 7.80%
FLEET EXP $20,000 1.79%
OPERATING $6,100 0.55%
UTILITIES $5,000 0.45%
FACILITIES $4,200 0.38%
TELEPHONE $3,800 0.34%
Streets
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Recreation
The Recreation Division is dedicated to creating community through social interaction to enrich lives of citizens.

Recreation programs encompass all age groups from preschool to active adults 55+ through a range of various programs and activities. Recreation strengthens our community’s health and well-being. Programs are designed to promote youth personal development, life enrichment, adult social interaction and fun family events.

Expenditure Summary
FY2027 Expenditures
$256,935
FY2027 Expenditures
$258,575
Recreation Proposed vs. Actual
Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed RECREATION $ 214,488 $ 237,607 $ 256,935 $ 258,575

SALARIES & BENEFITS
SALARIES - REGULAR $ 51,380 $ 56,369 $ 56,000 $ 57,650
SALARIES-TEMPORARY $ 21,821 $ 22,383 $ 25,000 $ 25,000
SALARIES - OVERTIME $ 24 $ 558 - -
RETIREMENT AND LIFE INSUR $ 15,025 $ 18,512 $ 16,000 $ 16,000 SOCIAL SECURITY - MEDICARE $ 2,389 $ 2,521 $ 3,000 $ 3,000 HEALTH INSURANCE $ 13,876 $ 13,828 $ 18,370 $ 19,385
WORKERS COMP (SELF INS) $ 1,125 $ 1,032 $ 1,000 $ 1,000

INSURANCE, BONDS &
RETIREMEN $ 6,593 $ 7,209 $ 11,200 $ 11,200
Expenditures Actual Expenditures Budgeted
FY2025 FY2026 FY2027 FY2028
0 $50K
$100K
$150K
$200K
$250K
$300K
Expenditures by Department
Recreation
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed PERSONNEL EXPENSE $ 320 $ 2,295 $ 200 $ 200
SALARIES - REGULAR $ 27,726 $ 37,918 $ 48,740 $ 50,202
SALARIES - OVERTIME $ 151 - $ 2,000 $ 2,000
RETIREMENT AND LIFE INSUR $ 1,776 $ 2,183 $ 12,248 $ 13,053 SOCIAL SECURITY - MEDICARE $ 339 $ 456 $ 707 $ 728
HEALTH INSURANCE $ 14,607 $ 14,556 $ 16,870 $ 18,557
INSURANCE, BONDS & RETIREM $ 5,947 $ 6,441 - -
Total SALARIES & BENEFITS $ 163,099 $ 186,261 $ 211,335 $ 217,975

OPERATING
OFFICE EXPENSE $ 2,023 $ 2,065 $ 2,000 $ 2,000
SPECIAL DEPT EXPENSE $ 15,552 $ 11,925 $ 18,000 $ 18,000 MEMBERSHIPS AND DUES - - $ 500 $ 500

TRAVEL CONFERENCE &
MEETINGS - $ 540 $ 1,500 $ 1,500
SPECIAL DEPARTMENT EXPENSE $ 21,977 $ 22,239 - -
Total OPERATING $ 39,552 $ 36,769 $ 22,000 $ 22,000

TELEPHONE
TELEPHONE $ 620 $ 669 $ 1,100 $ 1,100
Total TELEPHONE $ 620 $ 669 $ 1,100 $ 1,100

UTILITIES
UTILITIES $ 3,434 $ 5,503 $ 7,000 $ 7,000
Total UTILITIES $ 3,434 $ 5,503 $ 7,000 $ 7,000

FLEET EXP

MAINT & OPERATION OF
VEHICLE $ 54 $ 80 $ 500 $ 500
Total FLEET EXP $ 54 $ 80 $ 500 $ 500
CIP

RECREATION REGISTRATION
SOFTWARE $ 7,730 $ 8,325 $ 15,000 $ 10,000
Total CIP $ 7,730 $ 8,325 $ 15,000 $ 10,000
Total Expenditures $ 214,488 $ 237,607 $ 256,935 $ 258,575 Recreation
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FY 2027 Expenditures
SALARIES & BENEFITS $211,335 82.25%
OPERATING $22,000 8.56%
CIP $15,000 5.84%
UTILITIES $7,000 2.72%
TELEPHONE $1,100 0.43%
FLEET EXP $500 0.19%
FY 2028 Expenditures
SALARIES & BENEFITS $217,975 84.30%
OPERATING $22,000 8.51%
CIP $10,000 3.87%
UTILITIES $7,000 2.71%
TELEPHONE $1,100 0.43%
FLEET EXP $500 0.19%
Recreation
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Parks
The City of Exeter is charged with maintaining 10 parks spanning almost 20 acres. The parks are an important part of the City residents' quality of life. The most significant parks are Dobson Field, City Park and Scroth Park. The purpose of this division is to maintain the parks in a way that the public can enjoy both active play and a restful setting free of trash with landscape well maintained.

Expenditure Summary
FY2027 Expenditures
$357,814
FY2028 Expenditures
$403,103
Parks Proposed vs. Actual
Expenditures Actual Expenditures Budgeted
FY2025 FY2026 FY2027 FY2028
0 $100K
$200K
$300K
$400K
$500K
Parks
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed PARKS $ 306,324 $ 366,029 $ 357,814 $ 403,103

SALARIES & BENEFITS
SALARIES - REGULAR $ 19,632 $ 8,554 $ 54,030 $ 55,651
SALARIES - TEMPORARY - - $ 17,000 $ 17,000
SALARIES - OVERTIME $ 477 $ 530 $ 1,000 $ 1,000
RETIREMENT AND LIFE INSUR $ 3,552 $ 3,790 $ 14,532 $ 15,485 SOCIAL SECURITY - MEDICARE $ 244 $ 218 $ 2,900 $ 2,920
HEALTH INSURANCE $ 2,922 $ 2,913 $ 16,800 $ 18,480
WORKERS COMP (SELF INS) $ 367 $ 336 $ 500 $ 525

INSURANCE, BONDS &
RETIREMEN $ 8,009 $ 11,736 $ 14,700 $ 16,900
PERSONNEL EXPENSE - $ 43 $ 1,000 $ 1,000
SALARIES- REGULAR - $ 22,325 - -
RETIREMENT AND LIFE INSUR - $ 1,324 - -
SOCIAL SECURITY-MEDICARE - $ 362 - -
Total SALARIES & BENEFITS $ 35,202 $ 52,131 $ 122,462 $ 128,961

OPERATING
SPECIAL DEPT EXPENSE $ 186 $ 886 $ 500 $ 500
CLOTHING AND PERSONAL EXP $ 1,179 $ 1,339 $ 1,300 $ 1,300 SALARY REIMBURSEMENT - $ -5,851 - -
Total OPERATING $ 1,366 $ -3,626 $ 1,800 $ 1,800

UTILITIES
UTILITIES $ 7,783 $ 7,999 $ 11,000 $ 11,000
ORCHARD ESTATES - $ 68 $ 74 $ 74
PARK PLACE - $ 139 $ 152 $ 152
BLOSSOM ESTATES - $ 60 $ 65 $ 65
ROCKY HILL HACIENDAS - $ 295 $ 322 $ 322
COUNTRY VIEW 1&2, AWBREY
ESTATES - $ 68 $ 74 $ 74
WILDROSE ESTATES NO 1 - $ 66 $ 72 $ 72
WILDROSE ESTATES NO 2 - $ 68 $ 74 $ 74
CITRUS CREST NO 1 - $ 59 $ 65 $ 65
Total UTILITIES $ 7,783 $ 8,822 $ 11,898 $ 11,898

FACILITIES

MAINT OF BLDGS STRUCT &
GRND $ 144,010 $ 103,429 $ 30,000 $ 30,000
TREE TRIMMING - - $ 20,000 $ 20,000
GLEN VIEW ESTATES - - $ 28,756 -
CITRUS CREST NO 2 - $ 4,550 - -
ROCKY HILL HACIENDAS - $ 31 - -
MAINT BLDGS, STRUCT & GRND $ 7,979 $ 98,416 $ 17,486 $ 51,723 Total FACILITIES $ 151,989 $ 206,426 $ 96,242 $ 101,723

FLEET EXP

MAINT & OPERATION OF
VEHICLE $ 1,875 $ 1,875 $ 5,000 $ 5,000
Total FLEET EXP $ 1,875 $ 1,875 $ 5,000 $ 5,000

CONTRACTED EXP
Expenditures by Department
Parks
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Category FY 2025 Actual FY 2026 Projected FY 2027 Proposed FY 2028 Proposed PROFESSIONAL SERVICES - - $ 7,420 $ 7,420
Total CONTRACTED EXP - - $ 7,420 $ 7,420

MISC CAPITAL
LANDSCAPE / LIGHTING $ 108,109 - - -
GLEN VIEW ESTATES - $ 21,494 $ 22,472 $ 22,472
CITRUS CREST NO 2 - $ 1,916 $ 2,090 $ 2,090
ORCHARD ESTATES - $ 2,789 $ 2,986 $ 2,986
MAPLE PLACE - $ 2,004 $ 2,170 $ 2,170
PARK PLACE - $ 11,778 $ 12,689 $ 12,689
BLOSSOM ESTATES - $ 3,861 $ 4,180 $ 4,180
COUNTRY VIEW ESTATES NO 3 - $ 2,063 $ 2,218 $ 2,218
ROCKY HILL HACIENDAS - $ 744 $ 779 $ 779
COUNTRY VIEW 1&2, AWBREY
ESTATES - $ 5,526 $ 5,916 $ 5,916
WILDROSE ESTATES NO 1 - $ 1,228 $ 1,235 $ 1,235
WILDROSE ESTATES NO 2 - $ 4,272 $ 4,605 $ 4,605
CITRUS CREST NO 1 - $ 2,259 $ 2,465 $ 2,465
YOKOHL LANDING - - $ 1,779 $ 1,779
GOLF ESTATES - $ 2,523 - -
Total MISC CAPITAL $ 108,109 $ 62,457 $ 65,584 $ 65,584 CIP
EQUIPMENT - - $ 3,841 $ 60,810
Total CIP - - $ 3,841 $ 60,810

SPECIAL PROJECTS
SPECIAL PROJECTS - $ 396 - -
GLEN VIEW ESTATES - $ 17,520 - -
MAPLE PLACE - - $ 6,000 -
COUNTRY VIEW 1&2, AWBREY
ESTATES - - $ 13,660 -
WILDROSE ESTATES NO 2 - - $ 4,000 -
Total SPECIAL PROJECTS - $ 17,916 $ 23,660 -
WATER
GLEN VIEW ESTATES - $ 3,522 $ 3,462 $ 3,462
CITRUS CREST NO 2 - $ 419 $ 430 $ 430
ORCHARD ESTATES - $ 1,641 $ 1,703 $ 1,703
PARK PLACE - $ 4,713 $ 4,632 $ 4,632
BLOSSOM ESTATES - $ 818 $ 840 $ 840
COUNTRY VIEW ESTATES NO 3 - $ 519 - -
ROCKY HILL HACIENDAS - $ 525 $ 521 $ 521
COUNTRY VIEW 1&2, AWBREY
ESTATES - $ 1,044 $ 1,555 $ 1,555
WILDROSE ESTATES NO 1 - $ 1,392 $ 1,415 $ 1,415
WILDROSE ESTATES NO 2 - $ 2,553 $ 2,455 $ 2,455
CITRUS CREST NO 1 - $ 419 $ 431 $ 431
YOKOHL LANDING - $ 785 $ 684 $ 684
GOLF ESTATES - $ 1,678 $ 1,779 $ 1,779
Total WATER - $ 20,028 $ 19,907 $ 19,907
Total Expenditures $ 306,324 $ 366,029 $ 357,814 $ 403,103 Parks
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Expenditures by Expense Object Summary
FY 2027 Expenditures
SALARIES & BENEFITS $122,462 34.23%
FACILITIES $96,242 26.90%
MISC CAPITAL $65,584 18.33%
SPECIAL PROJECTS $23,660 6.61%
WATER $19,907 5.56%
UTILITIES $11,898 3.33%
CONTRACTED EXP $7,420 2.07%
FLEET EXP $5,000 1.40%
CIP $3,841 1.07%
OPERATING $1,800 0.50%
FY 2028 Expenditures
SALARIES & BENEFITS $128,961 31.99%
FACILITIES $101,723 25.23%
MISC CAPITAL $65,584 16.27%
CIP $60,810 15.09%
WATER $19,907 4.94%
UTILITIES $11,898 2.95%
CONTRACTED EXP $7,420 1.84%
FLEET EXP $5,000 1.24%
OPERATING $1,800 0.45%
Parks
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Public Works
Public Works is the heartbeat of any city; developing and maintaining roads, water and sewer systems, solid waste handling and administration. The people who work in public works are solving some of the toughest problems facing our communities. The mission of the City of Exeter Public Works Department is to provide maintenance and repair of the City’s infrastructure in an efficient and cost-effective manner; an exceptionally high level of customer service and a safe work environment; to keep streets clean and well-maintained; to provide low cost, efficient Water, Solid Waste and Wastewater utility services to the citizens of Exeter and to provide various City departments with safe and reliable means of transportation.

Expenditure Summary
FY2027 Expenditures
$10,635,499
FY2028 Expenditures
$8,335,351
Public Works Proposed Budget vs. Actual
Expenditures Actual Expenditures Budgeted
FY2025 FY2026 FY2027 FY2028
0 $3M
$5M
$8M
$10M
$13M
Public Work
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Category FY 2025 Actual FY 2026
Projected
FY 2027
Proposed FY 2028 Proposed
SEWER DEPARTMENT $ 2,011,186 $ 1,858,481 $ 3,024,071 $ 2,270,964

SALARIES & BENEFITS
SALARIES - REGULAR $ 336,479 $ 382,020 $ 399,241 $ 411,220 SALARIES-TEMPORARY $ 9,775 $ 36,198 $ 30,000 $ 30,000
SALARIES - OVERTIME $ 11,783 $ 14,890 $ 15,000 $ 15,000 RETIREMENT AND LIFE INSUR $ 218,233 $ 134,060 $ 107,207 $ 110,425 SOCIAL SECURITY - MEDICARE $ 5,588 $ 8,274 $ 11,578 $ 12,000 HEALTH INSURANCE $ 69,672 $ 69,439 $ 79,282 $ 80,436
WORKERS COMP (SELF INS) $ 8,754 $ 8,031 $ 15,000 $ 15,000 INSURANCE, BONDS & RETIREMEN $ 65,476 $ 72,060 $ 68,000 $ 78,200 PERSONNEL EXPENSE $ 2,837 $ 1,247 $ 4,400 $ 4,400
Total SALARIES & BENEFITS $ 728,597 $ 726,219 $ 729,708 $ 756,681

OPERATING
OFFICE EXPENSE $ 30,831 $ 47,856 $ 50,000 $ 50,000
SPECIAL DEPT EXPENSE $ 6,246 $ 8,033 $ 5,900 $ 5,900
MAINT OF BLDGS STRUCT & GRND $ 141,744 $ 125,767 $ 104,200 $ 104,200 LIFT STATIONS $ 16,841 $ 9,114 $ 10,000 $ 10,000
PIPE MAINTENANCE - - $ 5,200 $ 5,200
SPECIAL EVENTS $ 4,270 - - -
UNIFORMS $ 2,397 $ 2,881 $ 2,800 $ 2,800
MEMBERSHIPS AND DUES $ 2,919 $ 751 $ 4,500 $ 4,500
TRAVEL CONFERENCE & MEETINGS - - $ 3,400 $ 3,400
TRAINING $ 2,055 $ 2,291 $ 8,000 $ 8,000
Total OPERATING $ 207,305 $ 196,693 $ 194,000 $ 194,000

TELEPHONE
TELEPHONE $ 7,268 $ 7,495 $ 6,400 $ 6,400
Total TELEPHONE $ 7,268 $ 7,495 $ 6,400 $ 6,400

UTILITIES
UTILITIES $ 158,329 $ 167,484 $ 200,000 $ 200,000
Total UTILITIES $ 158,329 $ 167,484 $ 200,000 $ 200,000

FACILITIES
MAINT OF BLDGS STRUCT & GRND $ 11,633 $ 18,683 $ 20,000 $ 20,000 Total FACILITIES $ 11,633 $ 18,683 $ 20,000 $ 20,000

FLEET EXP
MAINT & OPERATION OF VEHICLE $ 16,462 $ 16,650 $ 30,000 $ 30,000 Total FLEET EXP $ 16,462 $ 16,650 $ 30,000 $ 30,000

CONTRACTED EXP
PROFESSIONAL SERVICES $ 68,875 $ 65,673 $ 87,000 $ 87,000 AUDITOR FEES $ 3,128 $ 7,992 $ 11,000 $ 11,000
CONTRACTUAL SERVICES $ 147,605 $ 164,171 $ 180,000 $ 180,000 Total CONTRACTED EXP $ 219,608 $ 237,836 $ 278,000 $ 278,000

MISC CAPITAL
DEPRECIATION $ 242,445 - - -
Total MISC CAPITAL $ 242,445 - - -

DEBT SERVICE
USDA LOAN PAYMENT - - $ 121,921 $ 125,883
Expenditures by Department
Public Work
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Category FY 2025 Actual FY 2026
Projected
FY 2027
Proposed FY 2028 Proposed
DEBT INTEREST $ 76,932 $ 73,505 $ 76,000 $ 76,000
Total DEBT SERVICE $ 76,932 $ 73,505 $ 197,921 $ 201,883 CIP
VEHICLE REPLACEMENT - - $ 31,667 $ 7,500
VEHICLE REPLACEMENT - - - $ 7,500
VAC TRUCK RETROFIT - - $ 20,000 -
HEAVY DUTY UTILITY TRUCK - $ 58,076 - -

WASTE WATER TREATMENT PLANT
MAINT $ 105,880 - - -

SEWER EQUIP PURCHASE &
REPLACEMENT - $ 673 $ 40,000 $ 40,000

ANNUAL PUBLIC WORKS EQUIP
REPLACEMENT $ 1,960 $ 3,018 $ 30,000 $ 15,000

PUBLIC WORKS VEHICLE
REPLACEMENT - - $ 55,000 -

WWTP BAR SCREEN
REPLACEMENT - - $ 500,000 -
ACCOUNTING SOFTWARE - - $ 46,375 -

GROUND PENTRATING RADAR
SYSTEM - - $ 12,000 -

FILBERT LIFT STATION UPGRADE
(YOKOHL LANDING) - $ 63,837 - -
Total CIP $ 321,526 $ 413,916 $ 1,368,042 $ 584,000

FUND TRANSFER
OTHER USE OF FUNDS $ 21,081 - - -
Total FUND TRANSFER $ 21,081 - - -
SANITATION DEPARTMENT $ 1,700,517 $ 1,777,367 $ 1,813,989 $ 1,818,325

SALARIES & BENEFITS
SALARIES - REGULAR $ 23,350 $ 36,282 $ 39,173 $ 40,300
SALARIES-TEMPORARY $ 115 - - -
SALARIES - OVERTIME $ 90 - - -
RETIREMENT AND LIFE INSUR $ -20,018 $ 11,321 $ 10,472 $ 10,800 SOCIAL SECURITY - MEDICARE $ 409 $ 533 $ 1,136 $ 1,170
HEALTH INSURANCE $ 8,180 $ 8,151 $ 8,643 $ 9,443
WORKERS COMP (SELF INS) $ 1,028 $ 943 $ 945 $ 992
INSURANCE, BONDS & RETIREMEN $ 13,201 $ 13,300 $ 13,100 $ 15,100 Total SALARIES & BENEFITS $ 26,355 $ 70,530 $ 73,469 $ 77,805 Public Work
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Category FY 2025 Actual FY 2026
Projected
FY 2027
Proposed FY 2028 Proposed

OPERATING
OFFICE EXPENSE $ 9,368 $ 15,231 $ 10,000 $ 10,000
SPECIAL DEPT EXPENSE $ 20,039 $ 260 $ 300 $ 300
CLOTHING AND PERSONAL EXP $ 13 $ 25 - -
Total OPERATING $ 29,419 $ 15,516 $ 10,300 $ 10,300

TELEPHONE
TELEPHONE $ 610 $ 658 $ 600 $ 600
Total TELEPHONE $ 610 $ 658 $ 600 $ 600

UTILITIES
UTILITIES $ 2,557 $ 3,099 $ 3,500 $ 3,500
Total UTILITIES $ 2,557 $ 3,099 $ 3,500 $ 3,500

FACILITIES
MAINT OF BLDGS STRUCT & GRND $ 116 $ 110 $ 100 $ 100
Total FACILITIES $ 116 $ 110 $ 100 $ 100

CONTRACTED EXP
PROFESSIONAL SERVICES $ 813 $ 684 $ 1,000 $ 1,000
AUDITOR FEES $ 2,922 $ 2,484 $ 3,000 $ 3,000
CONTRACTUAL SERVICES $ 1,432,560 $ 1,476,120 $ 1,495,790 $ 1,495,790 MAINTENANCE CONTRACTS $ 5,820 $ 5,723 $ 5,730 $ 5,730
Total CONTRACTED EXP $ 1,442,115 $ 1,485,011 $ 1,505,520 $ 1,505,520

MISC CAPITAL
FRANCHISE GENERAL FUND $ 108,734 $ 109,715 $ 110,250 $ 110,250 LEAF COLL/ST SWEEPING $ 90,611 $ 92,728 $ 110,250 $ 110,250 Total MISC CAPITAL $ 199,345 $ 202,443 $ 220,500 $ 220,500 WATER DEPARTMENT $ 2,559,458 $ 3,207,409 $ 5,825,439 $ 4,246,062

SALARIES & BENEFITS
SALARIES - REGULAR $ 486,318 $ 532,002 $ 543,615 $ 559,900 SALARIES-TEMPORARY $ 12,847 $ 34,734 $ 20,300 $ 20,300
SALARIES - OVERTIME $ 11,108 $ 13,960 $ 12,000 $ 12,000 RETIREMENT AND LIFE INSUR $ 303,089 $ 145,570 $ 145,977 $ 150,000 SOCIAL SECURITY - MEDICARE $ 7,830 $ 10,146 $ 16,190 $ 17,500 HEALTH INSURANCE $ 102,380 $ 102,037 $ 118,210 $ 118,210 WORKERS COMP (SELF INS) $ 12,865 $ 11,801 $ 11,422 $ 11,993 INSURANCE, BONDS & RETIREMEN $ 93,563 $ 102,557 $ 102,500 $ 117,900 PERSONNEL EXPENSE $ 2,958 $ 1,931 $ 4,000 $ 4,000
Total SALARIES & BENEFITS $ 1,032,959 $ 954,738 $ 974,214 $ 1,011,803

OPERATING
OFFICE EXPENSE $ 37,824 $ 48,881 $ 50,000 $ 50,000
SPECIAL DEPT EXPENSE $ 4,209 $ 5,238 $ 7,500 $ 7,500
SUPPLIES - FN WELL TO HOME $ 151,664 $ 138,535 $ 185,850 $ 185,850 WATER WELLS $ 92,943 $ 79,695 $ 80,000 $ 80,000
FIRE HYDRANTS - $ 24,311 - -
SPECIAL EVENTS $ 3,301 $ 1,023 - -
UNIFORMS $ 2,887 $ 4,823 $ 7,000 $ 7,000
MEMBERSHIPS AND DUES $ 3,265 $ 3,450 $ 4,500 $ 4,500
TRAVEL CONFERENCE & MEETINGS - - $ 7,000 $ 7,000
TRAINING $ 2,180 $ 2,739 $ 11,500 $ 11,500
Public Work
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Category FY 2025 Actual FY 2026
Projected
FY 2027
Proposed FY 2028 Proposed
CHARGEBACK FEES - - $ 500 $ 500
Total OPERATING $ 298,273 $ 308,695 $ 353,850 $ 353,850

TELEPHONE
TELEPHONE $ 12,001 $ 11,967 $ 15,000 $ 15,000
Total TELEPHONE $ 12,001 $ 11,967 $ 15,000 $ 15,000

UTILITIES
UTILITIES $ 264,279 $ 271,380 $ 275,000 $ 275,000
Total UTILITIES $ 264,279 $ 271,380 $ 275,000 $ 275,000

FACILITIES
MAINT OF BLDGS STRUCT & GRND $ 8,577 $ 14,141 $ 8,000 $ 8,000 Total FACILITIES $ 8,577 $ 14,141 $ 8,000 $ 8,000

FLEET EXP
MAINT & OPERATION OF VEHICLE $ 24,773 $ 24,943 $ 35,000 $ 35,000 Total FLEET EXP $ 24,773 $ 24,943 $ 35,000 $ 35,000

CONTRACTED EXP
PROFESSIONAL SERVICES $ 66,634 $ 88,132 $ 89,000 $ 89,000 ENGINEERING FEES $ 378 - - -
AUDITOR FEES $ 5,445 $ 8,845 $ 10,000 $ 10,000
CONTRACTUAL SERVICES $ 166,991 $ 171,792 $ 148,500 $ 148,500 Total CONTRACTED EXP $ 239,448 $ 268,769 $ 247,500 $ 247,500

MISC CAPITAL
DEPRECIATION $ 348,964 - - -
Total MISC CAPITAL $ 348,964 - - -

DEBT SERVICE
DEBT INTEREST $ 151,947 $ 150,237 $ 160,000 $ 160,000
DEBT PRINCIPLE - $ 162,434 $ 162,000 $ 162,000
Total DEBT SERVICE $ 151,947 $ 312,671 $ 322,000 $ 322,000 CIP
VEHICLE REPLACEMENT - - - $ 7,500
VEHICLE REPLACEMENT - - - $ 7,500
HEAVY DUTY UTILITY TRUCK - $ 42,970 - -

WATER METER, REGISTER, AND
MTU REPLACEMENT $ 24,185 $ 42,220 $ 200,000 $ 200,000
WATER SERVICE LINE REPL $ 62,452 - $ 120,000 $ 120,000
VALVE REPLACEMENT PROJECT - - $ 150,000 $ 120,000

SCADAA METER SYS
WATER/WASTEWATER - $ 405,299 $ 115,000 $ 40,000
.50 MG WATER STORAGE TANK AND
BOOSTER PUMP AT DOBSON FIELD $ 4,139 - $ 300,000 -
WATER WELLS - $ 36,935 $ 200,000 $ 200,000
WELL E5-W EVAL/REHAB - $ 41,501 - -
TOOLEVILLE EMERGEN INTERTI - $ 428,802 $ 1,000,000 $ 852,909 Public Work
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Category FY 2025 Actual FY 2026
Projected
FY 2027
Proposed FY 2028 Proposed
WELL SITE FENCING UPGRADES (E9W AND E-11W) - - $ 50,000 - RANDEL SPRAYER - - $ 45,000 -
RATE STUDY - - $ 40,000 -
WELL 9 REPLACEMENT - - $ 1,100,000 $ 300,000
TRAILER PURCHASE/REPLACEMENT - - $ 20,000 -
ACCOUNTING SOFTWARE - - $ 46,375 -

GROUND PENETRATING RADAR
SYSTEM - - $ 16,000 -
Total CIP $ 178,238 $ 1,040,105 $ 3,594,875 $ 1,977,909 Total Expenditures $ 6,271,160 $ 6,843,257 $ 10,663,499 $ 8,335,351 Expenditures by Expense Object Summary
FY 2027 Expenditures
CIP $4,962,917 46.54%
CONTRACTED EXP $2,031,020 19.05%
SALARIES & BENEFITS $1,777,391 16.67%
OPERATING $558,150 5.23%
DEBT SERVICE $519,921 4.88%
UTILITIES $478,500 4.49%
MISC CAPITAL $220,500 2.07%
FLEET EXP $65,000 0.61%
FACILITIES $28,100 0.26%
TELEPHONE $22,000 0.21%
FY 2028 Expenditures
CIP $2,561,909 30.74%
CONTRACTED EXP $2,031,020 24.37%
SALARIES & BENEFITS $1,846,289 22.15%
OPERATING $558,150 6.70%
DEBT SERVICE $523,883 6.29%
UTILITIES $478,500 5.74%
MISC CAPITAL $220,500 2.65%
FLEET EXP $65,000 0.78%
FACILITIES $28,100 0.34%
TELEPHONE $22,000 0.26%
Public Work
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CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program
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Capital Improvement Program Overview
The City of Exeter has created a Capital Improvements Program (CIP) and a schedule for capital equipment purchase to plan for replacements and improvements in the next five years. This plan ensures that the City's capital assets are appropriately maintained, replaced and improved in a fiscally responsible manner. Capital and equipment expenditures are included in the biennial budget and reviewed and updated during each two-year cycle as part of the budget development process. In addition, the CIP and equipment schedules are evaluated annually to allow for adjustments based on financial projections and operational needs. All purchases exceeding $10,000 require approval by the City Council.

In the planning process, it is necessary to forecast the funds available and the funds needed each year in the plan. The forecast is formulated using facts and educated assumptions based on prior year trends and data, debt capacity and economic trends. The City does not have all the funds available to finance all desired projects. With suggestions and input from City staff and the citizens of the community, the City Council must prioritize the numerous projects and allocate them to future years as funding becomes available.

Definition of Capital Equipment:

The City of Exeter defines capital equipment as a single item or system with a cost of $5,000 or more that:

Has an expected useful life of at least two years; and
Is not a routine or recurring expense incurred in the normal course of business; and Falls within one of the following major classifications:

Vehicles
Machinery
Equipment
Definition of Capital Improvement:

The City of Exeter defines a capital improvement as an investment of $5,000 or more that:

Extend the original life of the asset; or
Return to like-new condition; or
Significant alteration or structural change; or
Provides additional value, not just retain current value.

Capital Improvement Plan Overview
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Capital Improvement Plan Overview
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Capital Improvement Program Five-Year Plan
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Capital Improvement Program Five-Year Plan
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Capital Improvement Program Five-Year Plan
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Capital Improvement Program Five-Year Plan
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Capital Improvement Program Five-Year Plan
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Capital Improvement Program Five-Year Plan
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APPENDIX
Appendix
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Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.

Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.

Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest)
ACFR: Annual Comprehensive Financial Report - A detailed report of an organization's financial activities and performance over the fiscal year.

Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.

Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.

Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.

Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.

Assets: Items owned by an organization that have economic value, such as cash, investments, property, and equipment.

Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.

Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.

Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other onetime costs.

Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.

Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the Glossary
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betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.

Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.

Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.

Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.

Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment.

Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.

Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets) Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets)
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.

Cash Flow: The movement of money into or out of an organization, showing its liquidity and ability to meet financial obligations.

Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.

Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.

Glossary
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Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes: residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.

Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union, regarding wages, hours and working conditions.

Compliance: Adherence to relevant laws, regulations, and internal policies governing financial reporting and operations.

Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index." Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.

Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.

Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.

Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.

Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery — direct, indirect, and capital costs — are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.

Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.

Equity: The residual interest in the assets of an organization after deducting liabilities, representing the owners' stake in the business.

Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.

Glossary
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Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.

Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds.

Financial Statements: Reports summarizing an organization's financial activities and position, including the balance sheet, income statement, and cash flow statement.

Fiscal Year: The 12-month period for which an organization plans the use of its funds, typically not the same as the calendar year.

Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.

Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.

Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.

Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.

Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.

Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.

GAAP: Generally Accepted Accounting Principles - Standard accounting principles, standards, and procedures that companies use to compile their financial statements.

GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.

GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.

General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.

Glossary
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General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.

Governing Body: A board, committee, commission, or other executive or policymaking body of a municipality or school district.

Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.

Internal Controls: Policies and procedures implemented by an organization to ensure the reliability of financial reporting and compliance with laws and regulations, aiming to prevent fraud and errors.

Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.

Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.

Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.

Liabilities: Debts or obligations owed by an organization, including loans, accounts payable, and accrued expenses.

Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.

Local Aid: Revenue allocated by the state or counties to municipalities and school districts.

Maturity Date: The date that the principal of a bond becomes due and payable in full.

Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.

Net Income: The difference between an organization's revenues and expenses, representing its profit or loss for a specific period.

Note: A short-term loan, typically with a maturity date of a year or less.

Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.” Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.

Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.

Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.

Glossary
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Performance Budget: A budget that stresses output both in terms of economy and efficiency.

Principal: The face amount of a bond, exclusive of accrued interest.

Program: A combination of activities to accomplish an end.

Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.

Proprietary Funds: Funds used to record the financial transactions of governmental entities when they engage in activities that are intended to recover the cost of providing goods or services to the general public on a user-fee basis.

Purchased Services: The cost of services that are provided by a vendor.

Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.

Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.

Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.

Revenues: Inflows of resources or other enhancements of assets of an organization, usually from sales of goods or services.

Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations.

Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.

Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.

Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.

Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.

Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.

Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.

Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.

Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use.

As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as Glossary
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directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.

Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.

Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash) Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.

Glossary
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RESOLUTION NO. 2026-23

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EXETER ADOPTING THE FISCAL YEAR 2026/2027 AND FISCAL YEAR 2027/2028 BIENNIAL BUDGET AND

CAPITAL IMPROVEMENT PROGRAM
WHEREAS, the City Council of the City of Exeter is responsible for establishing policies and appropriating funds necessary for the operation of City services and programs; and WHEREAS, the City Administrator and Finance Director have prepared and submitted a proposed Biennial Budget for Fiscal Years 2026/2027 and 2027/2028, including appropriations for all City funds and departments; and
WHEREAS, the proposed Biennial Budget includes the General Fund, Special Revenue Funds, Enterprise Funds, Internal Service Funds, Capital Project Funds, and other funds necessary for the operation of the City; and
WHEREAS, the proposed Biennial Budget incorporates the City's Capital Improvement Program (CIP), which identifies and prioritizes capital projects necessary to maintain and improve public infrastructure and municipal facilities; and WHEREAS, the City Council reviewed the preliminary Biennial Budget at a public meeting held on March 24, 2026, and provided direction to staff regarding the proposed budget and Capital Improvement Program; and
WHEREAS, the Measure P Citizens Oversight Committee reviewed the proposed Measure P Budget on June 2, 2026; and
WHEREAS, a duly noticed public hearing was conducted by the City Council on June 23, 2026, to receive public comment and consider adoption of the proposed Biennial Budget and Capital Improvement Program; and
WHEREAS, the City Council finds that the proposed Biennial Budget provides for the continued delivery of essential municipal services, maintenance of appropriate reserve levels, investment in public infrastructure, and implementation of City Council goals and priorities; and June 23, 2026 Regular Meeting of the Exeter City Council

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WHEREAS, the City Council recognizes that the budget is a planning document and that adjustments may be necessary during the fiscal years to address changing conditions, unforeseen circumstances, grant opportunities, emergencies, and operational needs.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Exeter as follows:

SECTION 1. The foregoing recitals are true and correct and are incorporated herein by this reference.

SECTION 2. The Fiscal Year 2026/2027 and Fiscal Year 2027/2028 Biennial Budget attached hereto and incorporated by reference is hereby approved and adopted as attached hereto.

SECTION 3. The Capital Improvement Program included within the Fiscal Year 2026/2027 and Fiscal Year 2027/2028 Biennial Budget is hereby approved and adopted.

SECTION 4. Total appropriations for Fiscal Year 2026/2027 are established in the amount of $25,500,255.

SECTION 5. Total appropriations for Fiscal Year 2027/2028 are established in the amount of $21,431,551.

SECTION 6. The City Administrator is authorized to administer the adopted budget and make administrative adjustments between line items within a department or fund as necessary for efficient operations, provided such adjustments do not increase the total appropriations approved by the City Council.

SECTION 7. Any amendments to the adopted budget that increase appropriations or otherwise require City Council approval shall be brought before the City Council for consideration at a public meeting.

SECTION 8. The City Administrator and Finance Director are authorized and directed to take all actions necessary to implement this Resolution and the adopted Biennial Budget and Capital Improvement Program.

PASSED, APPROVED, AND ADOPTED by the City Council of the City of Exeter at a regular meeting held on the 23rd day of June, 2026, by the following vote:

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AYES:

NOES:

ABSENT:

ABSTAIN:
_______________________
Jacob Johnson, Mayor
ATTEST:
__________________________
Francesca Quintana, City Clerk
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Agenda Item Staff Report
Meeting Date:

June 23, 2026
Wording for Agenda:

Public hearing to consider adoption of Resolution No. 2026-24, A Resolution of the City Council of the City of Exeter, establishing a Fiscal Year 2026/2027 General Fund
Appropriation Limit of $12,311,808.

Submitting Department:

Finance
Contact Name:

Janie Rodriguez, Finance Director
Staff recommends that the City Council hold a public hearing and consider adoption of Resolution 2026-24, a resolution of the City Council of the City of Exeter, establishing a Fiscal Year 2026/2027 General Fund appropriation limit of $12,311,808.

All entities with the authority to levy taxes are required to prepare and establish an annual appropriation limit. This limit ensures that tax revenues do not exceed constitutionally mandated spending thresholds. If revenues do exceed the limit, the excess must be carried over to the following fiscal year. For Fiscal Year 2026/2027, staff has calculated the City of Exeter’s appropriation limit based on the latest data provided by the State. The proposed limit is $12,311,808, and the City’s General Fund appropriations remain well below this threshold.

Adoption of the appropriation limit is required to comply with state law.

In 1979, California voters approved Proposition 4, informally known as the “GANN Initiative”, which provides limits to the amount of tax proceeds state and local governments spend each year. Annually, the City Council is required to establish an appropriation limit for the City of Exeter to comply with this legislation. The California Revenue and Taxation Code, Section 2227, mandates that the State Department of Finance transmit an estimate of the percentage change For action by:
☒City Council
Regular Session:
☐Consent Calendar
☐Regular Item
☒Public Hearing
Review:

City Administrator
(Initials Required)
_J.R.___
Agenda Item Number: J.2.

Department Recommendation:

Summary:

Background:

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in population at the beginning of the year to local governments which is the basis for this calculation, the document is attached to this report.

The State of California provides the population and California per capita personal income change data for local jurisdictions to calculate their appropriations limit. Each local jurisdiction must use the percentage change in population factor from January 01, 2026, in conjunction with a change in the cost of living or cost factor, to calculate their appropriations limit for fiscal year 2026-2027.

As shown on Attachment A, the percentage change of personal income per capita over the prior year was 4.95 percent, compared to 6.44 percent reported as of January 1, 2025. The population percentage change for Exeter was -0.17 percent. Based on this information, the 2026-2027 General Fund appropriation limit for the City of Exeter is $12,311,808 as shown in the calculation document attached to this report. The GANN limit increase from $11,751,095 (FY2025/2026) to $12,311,808 is mainly from the increase in state-wide per capita personal income.

The General Fund is the only fund subject to the appropriation limit mandated by the State since it is the only fund which levies taxes. The adopted appropriation for the General Fund for FY2026-2027 is $6,521,176 which represents approximately 53% of the appropriation limit. Any challenge must be brought within 45 days from the effective date of the resolution.

There is no direct fiscal impact associated with this action.

This is an annual item and in previous years the City Council has adopted similar resolutions establishing General Fund appropriations limits.
• Calculation of Gann Limit
• Price Factor and Population Information
• FY 26/27 Percent Change in Population for Tulare County • Resolution No. 2026-24
I move to adopt Resolution No. 2026-24, A Resolution of the City Council of the City of Exeter, establishing a Fiscal Year 2026/2027 General Fund Appropriation Limit of $12,311,808.

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

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City of Exeter GANN Appropriation Limit for FY2026-2027 I. Appriopriation Limit FY 2025-2026 $ 11,751,095
Growth Factor
1) Population Change (-.17%) from Attachment B 0.9983
2) Per Capital Income Change (4.95% from Attachment A) 1.0495 II. Calculation of Growth Factor: 1) X 2) 1.0477
New GANN Amount with Growth Factor (I X II) $ 12,311,808

CITY OF EXETER GANN APPROPRIATIONS LIMIT
For Fiscal Year 2026-2027
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FISCAL YEAR 2026-27
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2025 to January 1, 2026, and Total Population January 1, 2026 City County
Percent Change
25-26
Population Minus
Exclusions 1-1-25
Population Minus Exclusions
1-1-26
Total Population
1-1-26
Dinuba Tulare 1.59 26,149 26,566 26,566
Exeter Tulare -0.17 10,305 10,287 10,287
Farmersville Tulare -0.65 10,406 10,338 10,338
Lindsay Tulare -0.87 12,823 12,712 12,712
Porterville Tulare -0.26 63,732 63,565 63,719
Tulare Tulare 0.61 72,495 72,936 72,936
Visalia Tulare 0.21 147,735 148,046 148,302
Woodlake Tulare 1.62 8,038 8,168 8,168
Unincorporated Tulare -0.08 136,645 136,536 136,582
Incorporated Tulare 0.27 351,683 352,618 353,028
County Total Tulare 0.17 488,328 489,154 489,610
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RESOLUTION 2026-24

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EXETER, ESTABLISHING A FISCAL YEAR 2026/2027 GENERAL FUND APPROPRIATION LIMIT OF $12,311,808 WHEREAS, In 1979, California voters approved Proposition 4 (Article XIII-B of the California State Constitution), informally known as the “GANN Initiative”, which provides limits to the amount of tax proceeds state and local governments spend each year; and WHEREAS, in 1980, the State Legislature added Section 9170 of the Government Code stating that the governing body of each City must establish by resolution, an appropriation limit for the following year. The limit for any fiscal year is equal to the previous year’s limit, adjusted for population changes and the change in the U.S. Consumer Price Index (or California per capita personal income, if smaller). The information is provided by the California Department of Finance.

WHEREAS, Proposition 111 modified Article XIII-B. A City may choose which annual adjustments to use. The adjustment factors include the growth in the California Per Capita Income, or the growth in the non-residential assessed valuation due to construction within the City and the population growth within the City or county.

IT IS NOW THEREFORE RESOLVED THAT; the appropriations limit as defined by Propositions 4 is set at $12,311,808 for the 2026-2027 fiscal year using the personal income per capita percentage change of 4.95 and the population percent change of -0.17 as established by the Department of Finance.

PASSED AND ADOPTED by the City Council of the City of Exeter this 23rd day of June, 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_________________________________
Jacob Johnson, Mayor
ATTEST:
_____________________________
Francesca Quintana, City Clerk
June 23, 2026 Regular Meeting of the Exeter City Council

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Agenda Item Staff Report
Meeting Date:

June 23, 2026
Wording for Agenda:

Consider Acceptance of a $50,000 Donation and Improvements at Rose Garden Park
Submitting Department:

Administration
Contact Name:

Jason Ridenour, City Administrator
Staff recommend that the City Council authorize the City Administrator to accept the $50,000 donation from McWane Plant & Industrial and to direct staff to work with the City Engineer to design improvements based on the Exeter Parks Master Plan and approve the placement of a temporary sign noting the park improvements are provided through donation from McWane Plant & Industrial during construction and a plaque to be placed in the park as a component of the project.

On September 9, 2025, the City Council adopted the Exeter Parks Master Plan as well as established the donations and charitable gifts policy. The Parks Master Plan is an overarching plan of all of the parks within the City along with recommendations for improvements and renovations at each of the parks. This was completed with substantial community involvement.

In alignment with the community’s desire to give back and donate resources to the City’s park system, a donations and charitable gifts policy was established to complement the plan.

The City was contacted by the local Plant Superintendent for McWane Plant & Industrial, who operates a manufacturing and fabrication facility in the Exeter area recently with a desire to give back to the community. McWane Plant & Industrial will be donating $50,000 for the refurbishment and enhancement of the Rose Garden Park. Rose Garden Park is one of the City’s most visible parks, located at the corner of East Palm Street and Kaweah Avenue. McWane Plant & Industrial’s donation will enable the City to make all of the improvements outlined in For action by:
☒City Council
Regular Session:
☐Consent Calendar
☒Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
_J.R.___
Agenda Item Number: J.3.

Department Recommendation:

Background & Summary:

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the master plan as well as additional improvements not outlined in the plan at Rose Garden Park. The master plan lists replacement of sections of broken sidewalk, storm drain improvements, irrigation improvements, electrical improvements, as well as landscaping. In addition, for the refurbishments noted in the master plan, staff would like to include an area for the students who attend Exeter Union High School to be able to sit in the park and have lunch.

The City Engineer is able to produce construction and bid documents for the improvements listed. In recognition of the generous donation, staff would like to have a temporary yard sign placed in the park during construction noting that the project was made possible with the donation from McWane Plant & Industrial as well as have a plaque mounted in the park adjacent to the park sign commemorating the donation. Staff will bring forth designs for the park improvements and request contracting approval at a future date.

McWane Plant & Industrial is headquartered in Birmingham, Alabama and operates a major manufacturing and fabrication facility that produces critical water control and flow management products in the Exeter area. At their Exeter facility they fabricate custom piping, manufacture water control gates, and industrial valves.

The proposed project will be funded by $50,000 donation. Any additional funding needs identified during project development will be presented to the City Council for consideration at a future date.
• September 9, 2025, City Council adoption of Exeter Parks Master Plan • September 9, 2025, City Council adoption of Resolution 2025-38, Donations and Charitable Gifts Policy
• Resolution 2025-38, Donations and Charitable Gifts Policy I move to authorize the City Administrator to accept $50,000 donation from McWane Plant & Industrial and work with the City Engineer to design improvements based on the Exeter Parks Master Plan and approve the placement of a temporary project sign during construction and a plaque to be placed in the park as a component of the project.

Fiscal Impact:

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

June 23, 2026 Regular Meeting of the Exeter City Council

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City of Exeter
Donations and Charitable Gifts Policy
Approval by City Council: Resolution 2025-38
Date Approved: September 9, 2025
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I. Purpose, Overview, and Scope of this Policy
The purpose of this Policy (the “Donation and Charitable Gifts Policy”) is to establish a policy consistent with the City of Exeter’s strategic goals for accepting donations in a transparent and accountable manner from individuals, community groups, and businesses wishing to make donations to the City. This Policy establishes uniform criteria and procedures to guide the review and acceptance of such donations, confirm that the City has adequate resources to administer such donations, and ensure that the City appropriately acknowledges the generosity of donors. The City may accept or decline any gift or donation at its discretion.

This policy does not replace reportable gift reporting as required under the Political Reform Act (California Government Code sections 91000–91014). The Fair Political Practices Commission (FPPC) requires all public officials and reporting employees to file a Conflict of Interest Statement (Form 700).

II. Authority
Updates to this policy require approval of the Exeter City Council.

III. Policy

1. Definitions
• City: The City of Exeter and any agency, board, or commission thereof. • City Administrator: The City Administrator or their designee. • City Official: Every elected official, officer, agent, and employee of the City required to file FPPC Form 700.
• City Venue: Any facility owned, controlled, or operated by the City. • Designated Donation: Monetary or in-kind donation with a donor-specified purpose. • Donation or Gift: A monetary contribution, personal property, real property, equipment, or asset given without legal consideration in return. • Donor: Any person or entity providing a donation to the City. • Endowment: Monetary donations restricted by the donor so that only earnings may be expended.
• FPPC: The California Fair Political Practices Commission. • Tribute: An item or gift acknowledging contributions of living persons. • Undesignated Donation: A donation made to the City without restrictions or conditions on its use.

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2. Types of Donations
Donations may be offered in the form of cash, real or personal property, or in-lieu contributions. They may be designated for a specific purpose or undesignated for general use.

3. Consistency with City Interests and Considerations
Designated donations may only be accepted when consistent with the City’s strategic goals and objectives. The City must comply with all applicable laws and consider costs associated with maintenance, matching, or future obligations before acceptance.

4. Acceptance of Undesignated Donations
• Donations up to $2,500 may be accepted by a Department Director. • Donations over $2,500 may be accepted by the Department Director only with approval from the City Administrator.

5. Acceptance of Designated Donations
Designated donations will be reviewed for compliance with this Policy and assessed for potential costs or obligations. The City reserves the right to decline any designated donation not in the City’s best interests.

6. Acknowledgment and Accounting of Donations
All donations must be documented on a Donation Acceptance Form. The Finance Department will record all accepted donations, track expenditures, and ensure public transparency.

7. Declined Donations
The City reserves the right to decline any donation that is inconsistent with City needs, priorities, or policies.

8. Distribution of Donations
Donations of cash or tangible items will be directed to appropriate departments.

Undesignated cash donations under $5,000 will be deposited into the General Fund.

Undesignated donations over $25,000 will be distributed at the direction of the City Council.

9. Disposition of Donations
Unless restricted in writing, the City may keep, sell, or otherwise dispose of a donation.

10. Dissemination of Information
Donation records will be forwarded to the Finance Department and City Clerk.

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11. Donations as Charitable Contributions
Donations to the City may be tax-deductible under IRS Code 26 U.S.C. §170(c)(1). The City will provide donors with required substantiation letters but will not provide tax advice.

12. Acceptance of Gifts to Employees and Officials
Employees and officials shall not solicit or accept gifts in exchange for favorable treatment. Unsolicited gifts to the City (or City Departments or Employees) shall be subject to all applicable legal gift and contribution restrictions and reporting requirements, including but not limited to the Political Reform Act and related FPPC regulations.

IV. Forms
• City of Exeter Donation Acceptance Form
• City of Exeter Donation and Gift Policy Acknowledgement Form June 23, 2026 Regular Meeting of the Exeter City Council

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City of Exeter – Donation Acceptance Form

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Name of Donor: ___________________________________________ Address: _________________________________________________ City: ____________________ State: ______ Zip: __________ Description of Donation:

Donor’s Estimate of Current Value: _______________________________ Potential Immediate/Initial Acquisition or Installation Costs, Ongoing Maintenance, or Replacement Costs:

Intended Use:

Conditions of Acceptance or Donor Designation (if any):

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City of Exeter – Donation Acceptance Form

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Remarks:

City Department Receiving Donation: ____________________________________________ ☐Approved ☐Disapproved
Signatures:
_______________________________ _______________________________ Date Department Director
_______________________________ _______________________________ Date City Administrator
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City of Exeter – Donation & Gift Policy Acknowledgement Form I acknowledge that I have received and read the City of Exeter Donation and Gift Policy and understand its provisions. I further understand that when I sign this acknowledgement form, it will be placed in my personnel file.

Employee Name (Print): __________________________________________ Employee Signature: _____________________________________________ Date: __________________________
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Agenda Item Staff Report
Meeting Date:

June 23, 2026
Wording for Agenda:

Authorization for the City Administrator to execute five-year extension and updated agreement to Cooperative Fire
Protection Agreement with County of Tulare.

Submitting Department:

Administration
Contact Name:

Jason Ridenour, City Administrator
Staff recommend that the City Council authorize the City Administrator to execute five-year extension and updated Cooperative Fire Protection Agreement with County of Tulare to provide fire prevention and suppression services within the City of Exeter.

The City of Exeter is the primary agency responsible for providing fire prevention and suppression services within the boundaries of the City. The City has contracted with the County of Tulare to provide fire prevention and suppression services for the City since 2007. The Tulare County Fire Department (TCFD) has provided these services utilizing the City provided Fire Station and two apparatus consisting of an engine and a patrol vehicle. TCFD has provided trained staff, one apparatus (a ladder truck) and dispatch services. The TCFD has also served the county area surrounding the City from this station with the same equipment.

On June 28, 2022, the City Council authorized the City Administrator to enter into a five-year agreement with the County of Tulare to provide contracted fire prevention and suppression services. The signed agreement is included as an attachment to the report. The signed agreement has a term of five years with the option of a five-year extension.

The County of Tulare has expressed an interest in moving forward with the extension. The cost to the City of Exeter for the contracted services is equal to fifty percent of the of the personnel, For action by:
☒City Council
Regular Session:
☐Consent Calendar
☒Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
_J.R.___
Agenda Item Number: J.4.

Department Recommendation:

Background & Summary:

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operating, equipment, and administrative costs to operate Station 11. The County of Tulare provided a budget for the operation of Station 11 (Exeter Station) for the next five years that is included as an exhibit to the draft agreement. The estimated cost to the City for fiscal year 2026/2027 is $707,087.92. The key provisions of the agreement proposed to remain the same are included below.
• COUNTY agrees to provide fire prevention and fire suppression services within the incorporated limits of CITY to the extent and in the manner hereinafter set forth. Except as otherwise specifically provided herein, such services shall only encompass duties and functions of the type which come within the jurisdiction of, and are customarily rendered by, COUNTY under the direction and control of the County Fire Chief and pursuant to ordinances of COUNTY and statutes of the State of California. • Beginning July 1, 2024, and continuing through the termination of this Agreement, in providing fire prevention and fire suppression services to CITY under this Agreement, COUNTY shall provide staffing of at least 1 Company Officer and 1 Fire Apparatus Engineer, on duty, 24 hours a day, 7 days per week.
• COUNTY shall assign one (1) piece of Fire Apparatus to CITY's Fire Station. COUNTY shall be responsible for the operation, use, and maintenance of said apparatus; and in the event of
loss or damage to said apparatus through casualty or otherwise, then COUNTY shall, at its option, either repair or replace same with a similar piece of Fire Apparatus. • CITY shall provide two (2) pieces of Fire Apparatus at CITY's Fire Station for use of COUNTY in connection with activities contemplated under this Agreement. CITY shall be responsible for maintenance of said apparatus; and in the event of loss or damage to said apparatus through casualty or otherwise, then CITY and COUNTY shall mutually agree to, either repair or replace same with similar pieces of Fire Apparatus. • All COUNTY costs of providing fire prevention and fire suppression services to CITY under this Agreement, including personnel, operating, equipment, and administrative costs, shall be shared by the CITY and COUNTY equally at a 50-50 split, excluding the City of Visalia Hazardous Material annual operating fee. The City's Hazardous Material annual operating fee shall be the sole responsibility of the CITY and the County's Hazardous Material annual operating fee shall be the sole responsibility of the County.

The County Fire Chief shall account for all COUNTY costs incurred and provide a summary and invoice of such costs to the CITY for each fiscal year. • The CITY shall charge rent to the COUNTY for COUNTY's use of CITY's Fire Station based on fair market value as defined above. The CITY shall charge the COUNTY for not more than 50% of the available space at CITY's Fire Station. • The CITY shall pay the utility costs for the CITY's Fire Station and charge the COUNTY for 50% of that cost. The CITY shall provide an annual summary of such costs to the COUNTY no later than 30 days after the end of each fiscal year. • The COUNTY shall bill the CITY on August 1 of each year of the term of this Agreement for the prior year actual costs (July 1- June 30) service period, with a not-to-exceed amount of 15% over the attached initially estimated costs for each year, and the CITY June 23, 2026 Regular Meeting of the Exeter City Council

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shall pay the COUNTY no later than 30 days from the date of the billing. A final claim shall be filed with the CITY no later than 60 days after the end of the fiscal year reconciling actual COUNTY costs with CITY
• All facility maintenance shall be the responsibility of the CITY. If the CITY Fire Station at 137 North F Street, Exeter cannot be occupied by COUNTY personnel due to a facilities emergency or otherwise, then CITY will provide the COUNTY employees a temporary facility within 24 hours of said facility becoming unavailable or non-operational. The cost for all facility maintenance and temporary housing will be at the sole responsibility of the CITY and both the CITY and the COUNTY shall agree upon the relocation site. • Each Party shall have the right to terminate this Agreement upon the default of the other Party, such termination to be effective upon thirty (30) days prior written notice to the defaulting Party. Default occurs upon the failure of a Party to remedy any failure to comply with the terms of this Agreement within thirty (30) days after the nondefaulting Party has given the other Party written notice of a failure to comply and the nature thereof. Each party has the ability to terminate this agreement without cause with a minimum one-year prior notice to do so.
• The initial term of the Agreement shall be for five years effective July 1, 2026, and ending on June 30, 2031. The Parties may mutually agree to extend this Agreement for additional five-year terms on such terms and conditions.

The proposed agreement includes a modification to Term and Condition 8, regarding occurrences when the City’s fire apparatus is non-operational (included below). The intent of the modification is to add flexibility to the amount of time provided in the agreement for a fire apparatus to be repaired, as repair of a fire apparatus often must be coordinated with an authorized repair facility and repairs can often take weeks to be completed. On June 24, 2025, the City Council authorized the purchase of a Type 1 Fire Engine which is currently scheduled to be delivered in fall of 2027. The purchase of the new Type 1 Fire Engine is intended to have increased reliability and reduced downtime from the current apparatus.

The current contract Term and Condition 8 and proposed Term and Condition 8 are included below:

Current Term and Condition 8:
• In the event the County Fire Chief (or designee) determines that a piece of CITY or COUNTY Fire Apparatus provided under this Agreement is non-operational, COUNTY shall immediately so notify CITY. If it is a piece of CITY Fire Apparatus, CITY may, at the City’s election, provide its own Reserve Fire Apparatus of comparable typing (per Fire Chief discretion), for use,. If a CITY owned Reserve Fire Apparatus is not available, then COUNTY Reserve Fire Apparatus will be provided at no cost to the CITY for a period of time not to exceed an annual cumulative total of 60 days. After the 60-day time period is exceeded, then COUNTY will charge the CITY for use of such Reserve Fire Apparatus at the current OES Fire Apparatus Rates, which are shown on the attached Appendix C and are subject to change annually, until City has repaired or replaced same with a similar piece of Fire Apparatus.

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If the non-operational piece of Fire Apparatus provided under this Agreement belongs to COUNTY, a Reserve Fire Apparatus will be provided by the COUNTY at no cost to the City, until the COUNTY has repaired or replaced same with a similar piece of Fire Apparatus.

Proposed Term and Condition 8:
• In the event the County Fire Chief (or designee) determines that a piece of CITY or COUNTY Fire Apparatus provided under this Agreement is non-operational, COUNTY shall immediately so notify CITY. If it is a piece of CITY Fire Apparatus, CITY may, at the City’s election, provide its own Reserve Fire Apparatus of comparable typing (per Fire Chief discretion) for use. If a CITY owned Reserve Fire Apparatus is not available, then COUNTY Reserve Fire Apparatus will be provided at no cost to the CITY for a period of time of up to 60 days if required by CITY.

If the 60-day time period is exceeded, the CITY may be subject to additional charges for use of such Reserve Fire Apparatus, and prior to the imposition of additional charges the parties shall meet to discuss the circumstances concerning the delay in the repairs, and the appropriate time period for use of such Reserve Fire Apparatus, until CITY repair or replacement can be made.

Reimbursement costs will be based on adopted Cal OES rates as may be amended from time to time by Cal OES (the rates currently in effect at the time of execution of this agreement are included in Appendix C). This will provide a state and federally recognized fee schedule that will be consistent with all parties.

The time frame and any charge for the Reserve Fire Apparatus applies to typical nonoperational maintenance and repair situations and does not apply to major unexpected non-operational situations. In any non-operational situation exceeding 60 days, the CITY and COUNTY shall negotiate and mutually agree on a reasonable resolution on a case-by-case basis.

Staff evaluated the cost of contracting with another agency to provide fire prevention and suppression services for the City and the estimate provided was substantially greater than the fifty percent cost sharing agreement currently in place with the County of Tulare.

The estimated cost of this contract is $707,087.92 for year 2026/2027 and $737,859.70 for fiscal year 2027/2028. Funding for these costs is included in the fiscal year 2026/2027 and fiscal year 2027/2028 Budget. Funding for fiscal years 2028/2029 through 2030/2031 will be included in future budget appropriations. Future building and apparatus maintenance and repairs could be funded by the General Fund and/or Measure P.

Fiscal Impact:

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• June 28, 2022, the City Council authorized the City Administrator to execute a five-year agreement with Tulare County to provide fire prevention and suppression services within the City boundaries.
• June 24, 2025, the City Council authorized the purchase of a Type 1 Fire Engine • April 28, 2026, Tulare County Fire Department update presentation provided to City Council.
• Draft Cooperative Fire Protection Agreement Clean Version • Draft Cooperative Fire Protection Agreement Red Line Version • Signed Cooperative Fire Protection Agreement approved on June 28, 2022 • Tulare County Fire Department Presentation provided on April 28, 2026 I move to authorize the City Administrator to execute the five-year extension and updated Cooperative Fire Protection Agreement with the County of Tulare to provide fire prevention and suppression services within the City of Exeter.

Prior City Council Actions:

Attachments:

Recommended motion to be made by the City Council:

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COOPERATIVE FIRE PROTECTION AGREEMENT
Between

COUNTY OF TULARE
And

CITY OF EXETER
THIS COOPERATIVE FIRE PROTECTION AGREEMENT ("Agreement") is made and entered into as of the ____ day of July, 2026, by and between the COUNTY OF TULARE, hereinafter referred to as the "COUNTY", and the CITY OF EXETER, hereinafter referred to as the "CITY." COUNTY and CITY are each a "Party" and together are the "Parties" to this Agreement, which is made and entered into with reference to the following:

WITNESSETH:

WHEREAS, the CITY is the primary responsible agency for fire prevention and suppression within the boundaries of the CITY, and such services have been provided through a cooperative agreement with the COUNTY; and
WHEREAS, the CITY desires to continue to contract with the COUNTY for COUNTY to provide fire prevention and suppression services within the boundaries of the CITY; and WHEREAS, the COUNTY is agreeable to rendering such fire prevention and suppression services on the terms and conditions hereinafter set forth; and
WHEREAS, such contracts are authorized by Section 51300 et seq. of the Government Code, and Section 6500 et seq. of the Government Code;
NOW, THEREFORE, the Parties hereto mutually agree as follows:

DEFINITIONS:

CITY'S Fire Station: The existing CITY Fire Station located at 137 North F Street, Exeter, CA 93221, or such substitute facility as CITY provides for COUNTY'S use under paragraph 14 below.

Fire Prevention Services: Those new construction planning, state mandated occupancies, Licensed Care Facilities (850 process) and Groups 8 & M occupancy classifications inspections, initial hazard abatement inspections, investigations, and fire prevention education activities.

Fire Suppression Services: Those activities which directly relate to and impact the control and extinguishment of unwanted fires.

Fire Apparatus: Firefighting automotive equipment designed specifically for Fire Suppression Services or emergency response, including fire engines, aerial apparatus, light and air apparatus, patrol vehicles, Rescue vehicles, Water Tenders, and mobile command buses.

All Hazard Emergency Response: Responses to those emergency service requests for incidents that are generally threatening to the public's safety, including, but not limited to, structure, vehicle, vegetation and all other fires, technical rescues (including swift water, trench, and confined space rescues), hazardous materials incidents, vehicle accidents, and emergency medical services responses.

Non-Emergency Response: Includes service calls such as smoke checks, burn complaints, alarms sounding, flooding, animal rescues, and any other public service assist-type responses that are considered to "All Hazard Emergency Responses."

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COOPERATIVE FIRE PROTECTION AGREEMENT
Between

COUNTY OF TULARE
And

CITY OF EXETER

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Fair Market Value: Monthly square footage rental value as determined by a review of then-current commercial property rents in the City of Exeter downtown district.

Response Guide: A document which identifies the COUNTY Fire Department's equipment commitment of Fire Apparatus to any given type of emergency reported to and dispatched by the Tulare County Fire Department. See attached Appendix A
Company Officers: A COUNTY Fire Department Fire Lieutenant or Fire Captain who is assigned to supervise a fire station during an assigned shift; to participate in and direct assigned personnel in fire suppression and prevention activities; has overall responsibility for the maintenance and operation of the station, and to ensure that the COUNTY Fire Department's departmental policies and procedures are enforced.

Fire Apparatus Engineer: A COUNTY Fire Department employee who is assigned to drive and operate assigned fire engines and other equipment in responding to fire and other emergency calls; and to engage in medical aid, firefighting, and prevention activities.

Reserve Fire Apparatus: A piece of Fire Apparatus that is used as a temporary replacement for a piece of similar Fire Apparatus that is normally assigned to a specific location under this Agreement.

TERMS AND CONDITIONS:

1. COUNTY agrees to provide fire prevention and fire suppression services within the incorporated limits of CITY to the extent and in the manner hereinafter set forth. Except as otherwise specifically provided herein, such services shall only encompass duties and functions of the type which come within the jurisdiction of, and are customarily rendered by, COUNTY under the direction and control of the County Fire Chief and pursuant to ordinances of COUNTY and statutes of the State of California.

2. In providing fire prevention and fire suppression services to CITY under this Agreement, COUNTY shall, to the extent possible, respond to any given type of emergency reported to and dispatched by the Tulare County Fire Department with Fire Apparatus in accordance with the Response Guide attached hereto as Appendix A.

3. In providing fire prevention and fire suppression services to CITY under this Agreement, COUNTY shall provide staffing which utilizes at least one Company Officer twenty-four (24) hours per day, seven (7) days per week to perform the services required for the first three years of this Agreement, i.e. , from July 1, 2021, through June 30, 2024.

4. Beginning July 1, 2024, and continuing through the termination of this Agreement, in providing fire prevention and fire suppression services to CITY under this Agreement, COUNTY shall provide staffing of at least 1 Company Officer and 1 Fire Apparatus Engineer, on duty, 24 hours a day, 7 days per week

5. COUNTY shall provide CITY with fire prevention services as that term is defined above. The frequency with which such services will be provided is defined as shown on the attached Appendix B.

6. COUNTY shall assign one (1) piece of Fire Apparatus to CITY's Fire Station. COUNTY shall be responsible for the operation, use, and maintenance of said apparatus; and in the event of June 23, 2026 Regular Meeting of the Exeter City Council

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COOPERATIVE FIRE PROTECTION AGREEMENT
Between

COUNTY OF TULARE
And

CITY OF EXETER

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loss or damage to said apparatus through casualty or otherwise, then COUNTY shall, at its option, either repair or replace same with a similar piece of Fire Apparatus.

7. CITY shall provide two (2) pieces of Fire Apparatus at CITY's Fire Station for use of COUNTY in connection with activities contemplated under this Agreement. CITY shall be responsible for maintenance of said apparatus; and in the event of loss or damage to said apparatus through casualty or otherwise, then CITY and COUNTY shall mutually agree to, either repair or replace same with similar pieces of Fire Apparatus.

8. In the event the County Fire Chief (or designee) determines that a piece of CITY or COUNTY Fire Apparatus provided under this Agreement is non-operational, COUNTY shall immediately so notify CITY. If it is a piece of CITY Fire Apparatus, CITY may, at the City’s election, provide its own Reserve Fire Apparatus of comparable typing (per Fire Chief discretion) for use. If a CITY owned Reserve Fire Apparatus is not available, then COUNTY Reserve Fire Apparatus will be provided at no cost to the CITY for a period of time of up to 60 days if required by CITY.

The time frame and any charge for the Reserve Fire Apparatus applies to typical nonoperational maintenance and repair situations and does not apply to major unexpected nonoperational situations. In any non-operational situation exceeding 60 days, the CITY and COUNTY shall negotiate and mutually agree on a reasonable resolution on a case-by-case basis.

9. All COUNTY costs of providing fire prevention and fire suppression services to CITY under this Agreement, including personnel, operating, equipment, and administrative costs, shall be shared by the CITY and COUNTY equally at a 50-50 split, excluding the City of Visalia Hazardous Material annual operating fee. The City's Hazardous Material annual operating fee shall be the sole responsibility of the CITY and the County's Hazardous Material annual operating fee shall be the sole responsibility of the County. The County Fire Chief shall account for all COUNTY costs incurred and provide a summary and invoice of such costs to the CITY for each fiscal year. See appendix D.

10. The CITY shall charge rent to the COUNTY for COUNTY's use of CITY's Fire Station based on fair market value as defined above. The CITY shall charge the COUNTY for not more than 50% of the available space at CITY's Fire Station.

11. The CITY shall pay the utility costs for the CITY's Fire Station and charge the COUNTY for 50% of that cost. The CITY shall provide an annual summary of such costs to the COUNTY no later than 30 days after the end of each fiscal year.

12. The COUNTY shall bill the CITY on August 1 of each year of the term of this Agreement for the prior year actual costs (July 1- June 30) service period, with a not-to-exceed amount of 15% over the attached initially estimated costs for each year, and the CITY shall pay the COUNTY June 23, 2026 Regular Meeting of the Exeter City Council

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COOPERATIVE FIRE PROTECTION AGREEMENT
Between

COUNTY OF TULARE
And

CITY OF EXETER

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no later than 30 days from the date of the billing. A final claim shall be filed with the CITY no later than 60 days after the end of the fiscal year reconciling actual COUNTY costs with CITY payments. If actual costs exceed the cap in any contract year due to unforeseen circumstances the parties may negotiate the excess costs, and final mutually agreed upon adjustments may be added to the following year's billing

13. The CITY agrees, within a reasonable amount of time not to exceed 24_months after execution of this Agreement (excluding any delays due to equipment or material availability), to have the after-hours emergency public works phone line and audible low water alarm disabled at the CITY's Fire Station. Upon execution of this agreement the COUNTY shall not be responsible to answer the CITY's after-hours public works emergency line. CITY hereby releases COUNTY from responsibility for any domestic water related problems or nuisances in any way. 14 The COUNTY and the CITY agree to create an itemized list of loose equipment assigned to each agency's Fire Apparatus to determine ownership of said loose equipment. Equipment ownership will be mutually agreed upon by both the CITY and the COUNTY. COUNTY will provide the CITY fair market value for the CITY-owned loose equipment and credit the CITY for that amount during the first billing cycle under this Agreement. After that process, all non-grant funded loose equipment will be the property of the COUNTY. All equipment maintenance, repairs, and replacement will be the responsibility of COUNTY, will be performed though the COUNTY's program management, and the costs of such maintenance, repairs, and replacement of equipment used in providing services under this Agreement shall be included in the costs shared by the Parties under paragraph 10 above except for costs due to County negligence. Both parties agree to determine negligence through the County's administrative investigative process.

15. All facility maintenance shall be the responsibility of the CITY. If the CITY Fire Station at 137 North F Street, Exeter cannot be occupied by COUNTY personnel due to a facilities emergency or otherwise, then CITY will provide the COUNTY employees a temporary facility within 24 hours of said facility becoming unavailable or non-operational. The cost for all facility maintenance and temporary housing will be at the sole responsibility of the CITY and both the CITY and the COUNTY shall agree upon the relocation site.

16. CITY, to fullest the extent permitted by law, agrees to indemnify, defend, and hold harmless COUNTY, its officers, agents, and employees from any and all claims and losses accruing or resulting to any person, firm, or corporation for damage, injury, or death, arising out of or connected with CITY's performance, failure to perform, or omission of, any act, duty, or work contemplated within the scope of this Agreement, including COUNTY'S active or passive negligence, except for such loss arising from sole negligence or willful misconduct attributable to COUNTY. This indemnification obligation shall continue beyond the term of this Agreement as to any acts or omissions occurring during the term of this Agreement or any extension of the term of this Agreement.

17. COUNTY, to the fullest extent permitted by law, agrees to indemnify, defend, and hold harmless CITY, its officers, agents and employees from any and all claims and losses accruing or resulting to any person, firm, or corporation for damage, injury, or death, arising out of or connected with COUNTY's performance, failure to perform, or omission of, any act, duty, or work contemplated within the scope of this Agreement, including CITY's active or passive negligence, except for such loss arising from the sole negligence or willful misconduct attributable to CITY . This indemnification obligation shall continue beyond the term of this Agreement as to any acts or omissions occurring during the term of this Agreement or any extension of the term of this Agreement.

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18. Each Party, at its sole cost and expense, shall carry insurance or self-insurance for its activities in connection with this Agreement, keep in force and maintain insurance or equivalent programs for general liability, workers compensation, automobile liability, and professional liability coverage adequate to cover potential liabilities, negligent or intentionally wrongful acts or omissions, from the performance of its duties under this Agreement. Each Party agrees to provide the other Party with applicable certificates of insurance upon request. Each Party shall be responsible for its own self-insured retentions and deductibles. Failure to maintain insurance as required in this Agreement is a material breach and grounds for termination of the Agreement in accordance with paragraph 22 below.

19. Each Party shall have the right to terminate this Agreement upon the default of the other Party, such termination to be effective upon thirty (30) days prior written notice to the defaulting Party.

Default occurs upon the failure of a Party to remedy any failure to comply with the terms of this Agreement within thirty (30) days after the non-defaulting Party has given the other Party written notice of a failure to comply and the nature thereof. Each party has the ability to terminate this agreement without cause with a minimum one-year prior notice to do so.

20. The initial term of the Agreement shall be for five years effective July 1, 2026, and ending on June 30, 2031. The Parties may mutually agree to extend this Agreement for additional fiveyear terms on such terms and conditions.

21. The Agreement represents the entire agreement between CITY and COUNTY as to its subject matter, and no prior oral or written understanding shall be of any force or effect. No part of this Agreement may be modified without the written consent of both Parties.

22. Any notice to be given hereunder shall be written and served either by personal delivery or by first class mail, postage prepaid and properly addressed, as follows:

TO COUNTY:

TO CITY:

Tulare County Fire Department
835 S. Akers St.

Visalia, CA 93277
City Administrator
City of Exeter
100 North C Street
Exeter, California 93221

23. The Parties enter into this Agreement with the express understanding that each PARTY will perform all services required under this Agreement as an independent contractor. The Parties agree that neither Party and any of its agents, employees, or officers can be considered agents, employees, or officers of the other Party. Subject to any performance criteria contained in this Agreement, each Party will be solely responsible for determining the means and methods of performing the specified services and neither Party shall have the right to control or exercise any supervision over the other as to how that Party will perform the services. Each Party will be solely responsible for paying all required state and federal taxes. Notwithstanding this independent contractor relationship, each Party will have the right to monitor and evaluate the performance of the other Party to assure compliance with this Agreement.

24. Each Party must provide services in accordance with applicable Federal, State, and local laws, June 23, 2026 Regular Meeting of the Exeter City Council

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regulations. and directives. With respect to each Party's employees, each Party must comply with all laws and regulations pertaining to wages and hours, state and federal income tax, unemployment insurance. Social Security. disability insurance, workers' compensation insurance, and discrimination in employment.

25. The laws of the State of California, without reference to California conflict of laws principles, govern this Agreement and its interpretation. The Parties agree that this Agreement is made in and will be performed in Tulare County, California.

26. Each Party must maintain complete and accurate records with respect to the services rendered and the costs incurred under this Agreement. In addition, each Party must maintain complete and accurate records with respect to any payments to employees or subcontractors. All of the records must be prepared in accordance with generally accepted accounting procedures, must be clearly identified, and must be kept readily accessible. Upon request, each Party must make the records available within Tulare County to the other Party and to their agents and representatives, for the purpose of auditing and/or copying the records for a period of five (5) years from the date of final payment under this Agreement.

27. Each Party shall continue with its responsibilities under this Agreement during any dispute between the Parties concerning or arising out of this Agreement. If a dispute arises out of or relating to this Agreement, or the breach of the Agreement, then the Parties shall make their best efforts to informally resolve such disputes. To foster a spirit of cooperation and efficiency in the administration of this Agreement, disputes between the Parties shall first be subjected to a good faith negotiations process as follows:
a. The aggrieved Party shall give the other Party, as soon as possible after the event giving rise to the concern, written notice setting forth, with specificity, the issues to be re- solved.

Notice shall be provided consistent with the terms of the Agreement. Said notice shall suggest a date, time, and place for the negotiations session. The Parties may jointly decide to meet at another time and place; provided, however, the Parties agree that such negotiations session shall commence within fifteen (15) calendar days after the date that the original notice was given to the applicable Party, unless the Parties agree that there is good cause to extend this time limit.
b. The Parties agree that the negotiations session(s). including proceedings or discussions concerning the proposed negotiations session(s), are to be considered confidential settlement negotiations for the purpose of all state and federal rules protecting disclosures made during such conferences from later discovery or use in evidence. All conduct, statements, promises, offers, views and opinions, oral or written, made during a negotiations session by any Party or a Party's agent, employee, or attorney shall be deemed to be confidential and shall not be subject to discovery or admissible for any purpose, including impeachment, in any litigation or other proceeding, including mediation and non-binding arbitration, involving the Parties; provided, however, that evidence otherwise subject to discovery or otherwise admissible is not excluded from discovery or admission into evidence simply as a result of it having been used in connection with the negotiations session(s).
c. Absent mutual consent of the Parties, if a noticed negotiations session fails to commence within the fifteen (15) calendar day period, or if a reasonable attempt to schedule or reschedule the negotiations session has not been made within those fifteen (15) calendar June 23, 2026 Regular Meeting of the Exeter City Council

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days, then the negotiations obligation imposed under this Paragraph shall be deemed to have been satisfied and the Parties shall be free to pursue their rights and remedies under this Paragraph, unless the reason for such failure to convene a negotiations session is the refusal of the Party asserting a claim to participate in the negotiations session, in which event said claim will be deemed to have been waived.
d. If the dispute is not resolved to the satisfaction of the Parties within thirty (30) calendar days after the first negotiations session, then upon the written request of either Party, the dispute may be submitted to non-binding mediation in accordance with this Paragraph ("Mediation Request").
e. If a dispute arising out of or relating to this Agreement is not resolved through the abovedescribed negotiations process, then within thirty days after notice is provided through a Mediation Request, the Parties shall participate in non-binding mediation administered by a mediator to help mediate and settle the dispute as soon as practicable. The mediation shall proceed as follows:
i. The mediation shall be held at a mutually agreeable location within Tulare County, California.
ii. The Parties shall mutually select the mediator, who shall be an attorney currently licensed to practice law in the State of California or be a retired federal or state judge or magistrate. If the Parties disagree on selection of the mediator, then the Parties will select the mediator by lot from among two nominations provided by each Party. iii. The mediator shall meet with and hear presentations by the Parties as soon as practicable after appointment.
iv. Mediation will be conducted consistent with California Evidence Code Sections 1115- 1128. The mediator shall owe a professional duty to both Parties and shall be barred from testifying in any litigation concerning any information obtained or disclosed in the course of the mediation.
v. Each side shall bear its own costs and attorneys' fees, and one-half of all fees and expenses of the mediator.
vi. Unless otherwise agreed upon by the Parties in writing, the mediation shall be completed within thirty (30) days of the selection of the mediator. vii. The Parties agree that the mediation, including proceedings or discussions concerning the mediation, is to be considered a confidential settlement negotiation for the purpose of all state and federal rules protecting disclosures made during such conferences from later discovery or use in evidence. All conduct, statements, promises, offers, views and opinions, oral or written, made during the mediation by any Party or a Party's agent, employee, or attorney shall be deemed to be confidential and shall not be subject to discovery or admissible for any purpose, including impeachment, in any litigation or other proceeding, including and non-binding arbitration, involving the Parties; provided, however, that evidence otherwise subject to discovery or admissible is not excluded from discovery or admission into evidence simply as a result of it having been used in connection with the mediation.

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viii. The mediator's decision shall not be binding on or admissible against either Party.

If mediation fails to resolve the dispute. then either Party may pursue litigation to resolve the dispute.

28. Each Party will execute any additional documents and perform any further acts that may be reasonably required to effect the purposes of this Agreement.

29. This Agreement reflects the contributions of all Parties and so the provisions of Civil Code section 1654 will not apply to address and interpret any alleged uncertainty or ambiguity.

30. Unless specifically set forth, the Parties to this Agreement do not intend to provide any other party with any benefit or enforceable legal or equitable right or remedy.

31. The failure of either Party to insist on strict compliance with any provision of this Agreement will not be considered a waiver of any right to do so, whether for that breach or any later breach. The acceptance by either Party of either performance or payment will not be considered a waiver of any preceding breach of the Agreement by the other Party.

32. This Agreement is subject to all applicable laws and regulations. If any provision of this Agreement is found by any court or other legal authority, or is agreed by the Parties to be, in conflict with any code or regulation governing its subject matter,only the conflicting provision will be considered null and void. If the effect of nullifying any conflicting provision is such that a material benefit of the Agreement to either Party is lost, then the Agreement may be terminated at the option of the affected Party. In all other cases, the remainder of the Agreement will continue in full force and effect.

33. The Parties agree that time is of the essence under this Agreement unless they agree otherwise in writing.

34. Each Party represents and warrants to the other that the individual(s) signing this Agreement on its behalf are duly authorized and have legal capacity to sign this Agreement and bind them to its terms. Each Party acknowledges that the other Party has relied upon this representation and warranty in entering into this Agreement.

35. The Parties may sign this Agreement in counterparts, each of which shall be deemed an original and all of which taken together form one and the same agreement. A signed copy or signed counterpart of this Agreement delivered by facsimile, email, or other means of electronic transmission shall be deemed to have the same legal effect as delivery of a signed original or signed copy of this Agreement.

36. The Parties may sign this Agreement by means of manual or electronic signatures. The Parties agree that the electronic signature of a Party, whether digital or encrypted, is intended to authenticate this Agreement and to have the same force and effect as a manual signature. For purposes of this Agreement, the term "electronic signature" means any electronic sound, symbol, or process attached to or logically associated with this Agreement and executed and adopted by a Party with the intent to sign this Agreement, including facsimile, portable document format, or email electronic signatures, pursuant to the California Uniform Electronic Transactions Act (Cal. Civ. Code§§ 1633.1 to 1633.17), as it may be amended from time to time.

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37. This Agreement, upon its effective date, will supersede and replace an existing agreement between the Parties designated Tulare County Agreement No. 13438, which the Parties entered into as of July 1, 2007, and as first was amended as of June 30, 2016.

IN WITNESS WHEREOF, the Parties hereto have affixed their hands and seals as of the day and year first written above.

CITY OF EXETER
Date: By
Print Name
Title
ATTEST:

COUNTY OF TULARE
Date: By
Chair, Board of Supervisors
ATTEST: JASON T. BRITT
County Administrative Officer/Clerk of the Board Approved as to form Of Supervisors of the County of Tulare County Counsel
By By
Deputy Clerk Deputy County Counsel
Matter No. 2026824
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Appendix A
TCFD Standard Response Guide
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Appendix B
Inspection Frequencies for City of Exeter
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Appendix C
CAL OES Emergency Apparatus Rates
The following apparatus rates will apply to responses effective at the time of initial dispatch:

CAL OES EMERGENCY APPARATUS RATES

APPARATUS TYPE HOURLY RATES
TYPE I ENGINE $162.44
TYPE II ENGINE $115.72
TYPE Ill ENGINE $90.66
TYPE IV - VII ENGINE $81.58
WATER TENDER TACTICAL I $98.04
WATER TENDER TACTICAL II $97.76
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Appendix D
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WITNESSETH:

DEFINITIONS:

CITY'S Fire Station: The existing CITY Fire Station located at 137 North F Street, Exeter, CA 93221, or such substitute facility as CITY provides for COUNTY'S use under paragraph 14 below.

Fire Suppression Services: Those activities which directly relate to and impact the control and extinguishment of unwanted fires.

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Fair Market Value: Monthly square footage rental value as determined by a review of then-current commercial property rents in the City of Exeter downtown district.

Reserve Fire Apparatus: A piece of Fire Apparatus that is used as a temporary replacement for a piece of similar Fire Apparatus that is normally assigned to a specific location under this Agreement.

TERMS AND CONDITIONS:

5. COUNTY shall provide CITY with fire prevention services as that term is defined above. The frequency with which such services will be provided is defined as shown on the attached Appendix B.

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loss or damage to said apparatus through casualty or otherwise, then COUNTY shall, at its option, either repair or replace same with a similar piece of Fire Apparatus.

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22. Any notice to be given hereunder shall be written and served either by personal delivery or by first class mail, postage prepaid and properly addressed, as follows:

TO COUNTY:

TO CITY:

Tulare County Fire Department
835 S. Akers St.

Visalia, CA 93277
City Administrator
City of Exeter
100 North C Street
Exeter, California 93221

24. Each Party must provide services in accordance with applicable Federal, State, and local laws, June 23, 2026 Regular Meeting of the Exeter City Council

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viii. The mediator's decision shall not be binding on or admissible against either Party.

If mediation fails to resolve the dispute. then either Party may pursue litigation to resolve the dispute.

28. Each Party will execute any additional documents and perform any further acts that may be reasonably required to effect the purposes of this Agreement.

29. This Agreement reflects the contributions of all Parties and so the provisions of Civil Code section 1654 will not apply to address and interpret any alleged uncertainty or ambiguity.

30. Unless specifically set forth, the Parties to this Agreement do not intend to provide any other party with any benefit or enforceable legal or equitable right or remedy.

33. The Parties agree that time is of the essence under this Agreement unless they agree otherwise in writing.

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IN WITNESS WHEREOF, the Parties hereto have affixed their hands and seals as of the day and year first written above.

CITY OF EXETER
Date: By
Print Name
Title
ATTEST:

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Appendix A
TCFD Standard Response Guide
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Appendix B
Inspection Frequencies for City of Exeter
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Appendix C
CAL OES Emergency Apparatus Rates
The following apparatus rates will apply to responses effective at the time of initial dispatch:

CAL OES EMERGENCY APPARATUS RATES

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Appendix D
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Tulare County Fire
Department
Exeter Presentation 2026
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Mission Statement
 The Tulare County Fire Department is committed to providing leadership, coordination and customer-based service through High Quality Fire Prevention, Responsive Suppression and Timely Emergency Medical Services.

Vision Statement
 We are committed to excellence through professionalism and trustworthiness achieved through our daily operations. We will continue to expand our public service delivery model through innovative and fiscally responsible practices. We will strive to offer our workforce the best opportunities available for training and education to further enhance the public service we provide to our citizens.

Core Values
 Integrity
 Respect
 Loyalty
 Teamwork
 Compassion
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3 June 23, 2026 Regular Meeting of the Exeter City Council

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TCFD at a Glance
Current Staffing:
 153 FT Personnel (1 vacancy)
 100 EH Volunteer Fire Personnel
 40 Fuels Crew (Extra Help Seasonal Firefighters)
 26 Fire Stations (22 Valley, 4 Mountain)
 52 Apparatus
 Approximately 16,000 calls for Service
 Dispatching 17,500 emergencies, receiving/handling
54,000 calls
 $42.4 Million Budget
 All Risk/All Hazard Fire Department providing Fire
Suppression, Prevention, BLS Pre-Hospital Care, Rescue, Hazardous Materials Response, and Public Education
Services
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5 Map of Fire Stations
Orange =
2-0 Staffed
stations
Red =
Will be 2-0
Staffed by
end of
2026
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Exeter
Operational
Update
Tulare County Fire Department is an all-risk Fire
Department that serves as the operational area
coordinator for all fire department located within
the county. Operationally we provide risk-based
management and emergency services to 36
unincorporated communities, 1 fire district and 1
contract City. In 2025, TCFD responded to over
16,000 calls for service. Those calls included:
 Emergency Medical Services (EMS) – 1,424
(+5% from PY)
 Motor Vehicle Accidents – 115 (+1% from PY)
 Building Fires – 14 (+21% change from PY)
 Vegetation Fires – 30 (-7% from PY)
 Public Service Assist (PSA) – 45 (+84% from PY)
6 Exeter EMS
calls make up
12% of all EMS
calls in the
department.

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Exeter Operational
Update cont.
7 65-72% of all
calls run by
Station 11 are
located within
Exeter City
limits.

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Operational Improvements
 Cloud Based 911
 Additional Fuels Crew for
Wildfire Mitigation
 Emergency Operations Center
 Type III Incident Management
Team
 Goshen Station 7
 Fourth Battalion
 County and City Staff
Collaboration on New
Apparatus
 To be completed 2027
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Major Incident
Readiness
 Genasys
 Mission Tasking
Resources
 Starlink
9 EXE-E006
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TCFD Ancillary Services
 SCBA
 Fit Testing
 Mandatory Training
 Workers’ Compensation
 OSHA Compliance
 Administrative Functions
 Fire Investigations
 Hand Tool Maintenance
 Small Engine Equipment
Repair and Maintenance
 EMS Medical
10  Pump Testing
 Ladder Testing and
Maintenance
 Nozzle and Hose Testing
 Rescue Equipment Testing
 PPE Maintenance
 Monitor Testing
 4 gas and CO2
 Flow Testing Maintenance
 Extrication Maintenance
 Radios and Pager
Maintenance
 Repeater Maintenance
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Proposed Contract
FY 2026– FY 2031
 2-0 Staffing
 50/50 Cost Share
 Actual Call Volume vs. Cost Share
 Increases based Negotiated
Contract (MOU) and Career
Incentive Pay (CIP)
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Agenda Item Staff Report
Meeting Date:

June 23, 2026
Wording for Agenda:

Approval of a Contract with Ralph Gutierrez Water Service for Wastewater Treatment Facility Chief Operator Services,
Authorize the City Administrator (or designee) to Execute the Agreement, and Approve Transitioning Drinking Water System Operations to in-house Staff.

Submitting Department:

Public Works
Contact Name:

Zachary Boudreaux, Director of Public Works
Staff recommends that the City Council award the contract and authorize the City Administrator (or their designee) to execute a contract with Ralph Gutierrez Water Service to serve as the Chief Operator for the City of Exeter wastewater facilities and approve transitioning drinking water system operations to be self-performed by the City staff.

This recommendation covers the following:

1. Award contract to Ralph Gutierrez Water Service to perform Chief Operator services for the City of Exeter wastewater treatment facility.

2. Elect to exclude water system operator services from the contract as permitted through City of Exeter RFP 26-03.

3. Approve staff to move water system operator duties to be self-performed by the City staff.

Currently the City of Exeter contracts drinking water and wastewater system regulatory operation and chief operator duties with Central Cal Waterworks, Inc. (CCW). The City’s contract with CCW expired in March of 2025, and the City Council authorized contract extension through June 30, 2026. Staff released RFP 26-03 for wastewater and drinking water system chief operator For action by:
☒City Council
Regular Session:
☐Consent Calendar
☒Regular Item
☐Public Hearing
Review:

City Administrator
(Initials Required)
__J.R. ___
Agenda Item Number: J.5.

Department Recommendation:

Summary:

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services. Two (2) proposals were received and deemed to be complete and met the requirements of the RFP. Proposals were received from Central Cal Waterworks, Inc. and Ralph Gutierrez Water Service. Staff reviewed both proposals and both firms are qualified and capable of performing the services required. Ralph Gutierrez Water Service’s proposal was determined to provide the best value to the City. The proposed rates and fees for service for each proposal are included below. The proposed draft contract has a term of three years with two optional one-year extensions.

Firm
Wastewater
Chief
Operator
Monthly Cost
Proposed
Drinking Water
Chief Operator
Monthly Cost
Proposed
Overtime/
Emergency
Call Out
Hourly Rate
Annual
Escalator
Ralph Gutierrez Water Service $8,000 $8,000 $127.50/hour 0% Central Cal Waterworks, Inc $9,400 $7,900 $218.62/hour 3.50% During the time the RFP was open, staff received approval of certification as a Drinking Water Distribution Grade 3 operator, certifying staff to self-perform drinking water operations and serve as the chief operator. Staff recommends that the City move forward with contracting with Ralph Gutierrez Water Service for wastewater operator services and self-perform drinking water operator services with the option of utilizing the contract for drinking water operator services for reporting assistance, and, if the situation arises in the future that City staff does not possess the required certification to operate in that capacity.

The City of Exeter Wastewater Treatment Plant (WWTP) requires a certified level 3 Wastewater Operator to meet regulatory compliance requirements set forth by the State of California in accordance with our systems classification level. Due to the lack of certified staff, and the difficulty in finding a level 3 operator, the City elected to contract these operations to an outside source that holds the necessary certification. Along with our WWTP requirements, the City also contracted drinking water systems to the same contract operator. The City drinking water system currently requires a level 3 distribution operator, and for similar reasons drinking water operations were contracted to an outside contractor.

The current agreement for wastewater and drinking water chief operator was entered into on April 1, 2022, with Central Cal Waterworks, Inc. in the amount of $17,084.50 per month to perform both drinking water and wastewater system operations. This excludes all maintenance and laboratory testing fees and only covers regulatory compliance, reporting, and sample collection. All emergency callouts, and non-routine operations are billed by time and materials based on the contractor’s current rate schedule.

Public Works Staff has recently received certification as a Drinking Water Distribution Operator Grade 3, qualifying staff to serve as the drinking water system chief operator. The City drinking Background:

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water system no longer requires an outside contractor, and this function can be performed by City staff. There will be a transition period requiring some input from CCW to provide information necessary to assume operational duties of the drinking water system, Public Works staff is prepared to assume duties on July 1, 2026.

The proposed contract between Ralph Gutierrez Water Service and the City of Exeter for wastewater treatment facility Chief Operator: $8,000.00 per month, or $96,000.00 annually.

Funding for the wastewater treatment facility services is included in the Sewer Fund contractual services budget.

By transitioning drinking water system operator services to in-house operations, the City will no longer incur the monthly cost of $8,000.00 for drinking water operator services, resulting in annual savings of up to $96,000. The City may utilize Ralph Gutierrez Water Service for limited drinking water system support, including reporting assistance or operational services, if needed in the future due to staffing limitations or unavailability of appropriately certified City staff. Any additional drinking water system related services will be billed in accordance with the rate schedule and funded from the Water Fund contractual services budget.

On October 24, 2017, the Council authorized the execution of an initial agreement with Central Cal Waterworks, Inc. for Contract Chief Operator services for the City’s Wastewater Treatment Plant and Water Distribution System.

On May 22, 2018, the City Council authorized an amendment to the initial agreement.

On March 22, 2022, the City Council authorized the City Administrator to enter into the current agreement with Central Cal Waterworks, Inc. for Contract Chief Operator services for the City’s Wastewater Treatment Plant and Water Distribution System.

On October 14, 2025, the City Council approved Amendment No. 1 to the agreement, extending the term through January 31, 2026.

On January 27, 2026, the City Council approved Amendment No. 2 to the agreement, extending the term through June 30, 2026.

On May 12, 2026, City Council authorized staff to Release a Request for Proposals (RFP) for Wastewater and Drinking Water System Chief Operator Services. • Proposals from two submitting firms
• Proposal rating sheet
Fiscal Impact:

Prior City Council Actions:

Attachments:

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• Draft contract agreement
• Scope of services
I move to approve a contract to Ralph Gutierrez Water Service to serve as the Chief Operator for the City of Exeter wastewater treatment facilities, with an option to include water system chief operator services if needed; and approve shifting drinking water system operation to be selfperformed.

Recommended motion to be made by the City Council:

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Ralph Gutierrez

W A T E R S E R V I C E

P R O P O S A L F O R P R O F E S S I O N A L S E R V I C E S Wastewater &
Drinking Water
System Chief
Operator
City of Exeter, California
RFP No. 26-03 · Department of Public Works
Ralph Gutierrez Water
Service
PRIME · CERTIFIED CHIEF

OPERATOR
SUBCONSULTANT · COMPLIANCE, ENGINEERING &

FUNDING

S U B M I T T E D T O
City of Exeter, Department of Public Works
Attn: Zachary Boudreaux, Director of Public Works
P.O. Box 237, Exeter, CA 93221

S U B M I T T E D BY
Ralph Gutierrez Water Service
P.O. Box 493, Exeter, CA 93221
559-901-6097 · [email protected]
The Valley's water, in trusted hands. Proposal due June 10, 2026 June 23, 2026 Regular Meeting of the Exeter City Council

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C I T Y O F E X E T E R · R F P 2 6 - 0 3
Contents
This proposal follows the order of Section 5 of the RFP, Proposal Format and Content Guidelines, items A through G. Drinking water and wastewater costs are presented separately, in keeping with the City's option to contract for either service or both.

A General Information
Firm, legal structure, key personnel & certifications
03 B Letter of Transmittal
Statement of interest & authorized representative
05 C Qualifications & Experience
Drinking water, wastewater, similar agencies & references 06 D Proposed Approach
Understanding the assignment & method of service
08 E Cost Proposal
Drinking water & wastewater, additional services & exclusions 11 F Insurance Requirements
Coverage consistent with City requirements
14 G Other Requirements
Acknowledgements & acceptance of terms
15 · Exhibits
Business information, insurance certificates, Form W-9 & operator certification 16 T H E F I R M I N B R I E F
A family-owned, Exeter-based water and wastewater
operations firm. Ralph Gutierrez holds Grade 3
certifications across water treatment, water
distribution, and wastewater, and served as Exeter's
Chief Operator from 2014 to 2016.

T E A M S T RU C T U R E
Ralph Gutierrez Water Service serves as prime and
certified Chief Operator. QK supports as
subconsultant for compliance reporting, engineering,
and grant and funding assistance.

Ralph Gutierrez Water Service RFP 26-03 · CHIEF OPERATOR Ralph Gutierrez Water Service
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S E C T I O N A
General Information
Firm Information
Firm Name Ralph Gutierrez Water Service
Legal Structure Sole Proprietorship
Business & Mailing Address P.O. Box 493, Exeter, CA 93221 Phone 559-901-6097
Email [email protected]
Primary Contact Ralph Gutierrez, Owner and Chief Operator Authorized to Bind Ralph Gutierrez
Business License Currently licensed with the City of Lindsay, License No. 6293, renewed through December 31, 2026. Ralph Gutierrez Water Service will obtain a City of Exeter business license prior to contract execution.

Key Personnel & Certifications
Ralph Gutierrez holds the following current State Water Resources Control Board certifications. Together these grades meet or exceed the City's classifications: Water System Distribution (D3) and Treatment (T3), and a Wastewater Certificate Grade 3.

CERTIFICATION GRADE CERTIFICATE NO. E XPIRES
Water Treatment Operator Grade 3 (T3) 10311 08/01/2028
Water Distribution Operator Grade 3 (D3) 18005 02/01/2029 Wastewater Treatment Operator Grade 3 9741 12/31/2026 * * Renewal in process before expiration.

AT TAC H M E N T S
W-9 — completed, signed Form W-9 included as Exhibit E. · Business information — see Exhibit A. · Insurance — certificates at Exhibits B–D. · Proof of certifications — Ralph Gutierrez's SWRCB operator certifications are attached as Exhibits F and G, and the Assistant Operator's Water Distribution card as Exhibit H.

Ralph Gutierrez Water Service A · GENERAL INFORMATION
Ralph Gutierrez Water Service
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Project Team & Organization
Ralph Gutierrez Water Service performs the certified Chief Operator duties as the prime, which keeps core operations under the certified operator the City is hiring. QK supports as a subconsultant for compliance reporting, engineering, and grant and funding assistance — with engineering and specialized reporting treated as specialized services.

Ralph Gutierrez
Owner & Chief Operator · Prime
Ralph Gutierrez Water Service
Operations & field staff
QK · Subconsultant
Compliance · Records · Engineering · Funding

K E Y P E R S O N N E L
RG
Ralph Gutierrez

OWNER & CHIEF OPERATOR RGWS
Designated certified Chief Operator for both
systems. Former City of Exeter Chief
Operator, 2014–2016.

T3 · D3 · Wastewater Grade 3
RG
Robert Ivan Gutierrez

ASSISTANT WATER OPERATOR RGWS
Ralph Gutierrez's son. Supports daily
operations, monitoring, and field checks
across the City's systems, and shares
weekend and holiday coverage.

Water Distribution Grade D2 · No. 38532
· Exp. 03/01/2029
NA
Neyba Amezcua

DOCUMENTATION LEAD QK
Leads compliance documentation and
reporting for the engagement.

JD
John Doyel
QA / QC — DOCUMENTATION QK
Quality assurance and control review of
compliance submittals before they reach the
State and the City.

PE · PLS · QSD/QSP
Ralph Gutierrez Water Service A · PROJECT TEAM
Ralph Gutierrez Water Service
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S E C T I O N B
Letter of Transmittal
June 10, 2026
City of Exeter, Department of Public Works
Attn: Zachary Boudreaux, Director of Public Works
P.O. Box 237, Exeter, CA 93221
Dear Mr. Boudreaux,
The City of Exeter depends on its drinking water and wastewater systems every day, and the 10,000-plus residents they serve expect water that is safe, service that holds steady, and full standing with the State Water Resources Control Board. Holding that standard takes a certified Chief Operator who already knows the City's wells, treatment, and collection system, and who can carry the regulatory load from the first day without a learning curve.

Ralph Gutierrez Water Service offers that operator. Ralph Gutierrez served as the City of Exeter's Chief Operator from 2014 to 2016, running the same distribution and Grade 3 wastewater systems this contract covers. He lives and works in Exeter, holds Grade 3 certifications across water treatment, water distribution, and wastewater, and currently operates water and wastewater systems for communities across Tulare County, including the City of Lindsay and the Woodville Public Utility District.

This proposal presents drinking water and wastewater costs separately, in keeping with the City's option to contract for either service or both. Ralph Gutierrez Water Service is prepared to serve in either or both roles and to begin on the City's schedule.

Ralph Gutierrez is the authorized representative for this proposal and may be reached at 559-901-6097 or [email protected]. Thank you for the opportunity to serve the City of Exeter.

Respectfully submitted,
Ralph Gutierrez
Ralph Gutierrez
Owner and Chief Operator · Ralph Gutierrez Water Service Ralph Gutierrez Water Service B · LETTER OF TRANSMITTAL Ralph Gutierrez Water Service
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S E C T I O N C
Qualifications & Experience
Certifications and Licenses
Ralph Gutierrez holds current State Water Resources Control Board certifications as a Grade 3 Water Treatment Operator (No. 10311), Grade 3 Water Distribution Operator (No. 18005), and Grade 3 Wastewater Treatment Operator (No. 9741). This combination covers the full scope of the City's drinking water and wastewater operations under one certified operator.

Experience with the City of Exeter
Ralph served as Exeter's Chief Operator from 2014 to 2016, overseeing the City's water distribution system and its 2.0 MGD Grade 3 wastewater treatment plant. He knows the City's wells, treatment process, monitoring points, and reporting calendar from direct operation, and he can resume oversight of these systems without the ramp-up a new operator would need.

Experience with Municipal Drinking Water Systems
Ralph has operated municipal drinking water treatment and distribution systems across Tulare County for more than two decades. As Chief Operator for the City of Lindsay, currently since December 2016 and earlier from 2003 to 2011, he runs a Grade 3 distribution system and a 2.3 MGD Grade 3 water treatment plant. As General Manager and Operator of the Woodville Public Utility District since 2001, he oversees a Grade 2 distribution system and a Grade 3 water treatment plant. He also serves as Chief Operator for the Tooleville, Okieville, and East Orosi water systems, small disadvantaged communities that depend on a certified operator to keep their wells and distribution compliant and their residents supplied with safe water.

Experience with Municipal Wastewater Systems
Ralph has held Chief Operator responsibility for Grade 3 wastewater treatment facilities throughout the region.

These include the City of Lindsay's 2.3 MGD Grade 3 plant, the City of Woodlake's 2.0 MGD Grade 3 plant from 2011 to 2015, the Cutler-Orosi Joint Powers wastewater system at 1.5 MGD Grade 3 from 2012 to 2016, the City of Exeter's 2.0 MGD Grade 3 plant from 2014 to 2016, and the Woodville Public Utility District's 0.25 MGD Grade 3 facility. Across these systems he has managed daily treatment operations, monitoring and sampling, and the full reporting cycle to the State Water Resources Control Board.

Similar Projects and Agency Experience
The systems above sit within the same regulatory framework, climate, and community profile as Exeter's. Most are small Central Valley public agencies that contract for certified operator services rather than staff the role full time, which is the exact arrangement this RFP describes. Ralph's work for these agencies covers regulatory compliance, monitoring and reporting, sampling and laboratory coordination, emergency response, and support for grant funded capital improvements.

Ralph Gutierrez Water Service C · QUALIFICATIONS & EXPERIENCE Ralph Gutierrez Water Service
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Representative Agency Experience

AGENCY / SYSTEM SERVICE CAPACIT Y /
CL ASS
PERIOD
Woodville P.U.D. GM / Operator —
water &
wastewater

0.25 MGD · Grade
2–3
2001–present
City of Lindsay Water treatment,
distribution &
wastewater

2.3 MGD · Grade
3 2003–2011; 2016–present
Tooleville · Okieville · East Orosi Chief Operator —
small water
systems
Disadvantaged
communities
Ongoing
Cutler-Orosi J.P. Wastewater
treatment

1.5 MGD · Grade 3 2012–2016
City of Exeter Water distribution
& wastewater

2.0 MGD · Grade
3 2014–2016
City of Woodlake Wastewater
treatment

2.0 MGD · Grade
3 2011–2015
References
The following public agencies can speak to Ralph's work as a certified operator. 1 Andres Perez
Engineer II · Tulare County
559-624-7000 · [email protected]
Scope: county area water and wastewater systems including Cutler-Orosi, Tooleville, Okieville, and East Orosi, 2012 to present.
2 Joseph Avina
City Services Manager & Inspector · City of Lindsay
559-239-5667 · [email protected]
Scope: City of Lindsay water and wastewater Chief Operator, 2003 to 2011 and 2016 to present. 3 Andrew Castaneda
Board President · Woodville Public Utility District
559-202-8154 · N/A
Scope: Woodville PUD General Manager and Operator, 2001 to present.

Ralph Gutierrez Water Service C · AGENCY EXPERIENCE & REFERENCES Ralph Gutierrez Water Service
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S E C T I O N D
Proposed Approach
Understanding the Assignment
The City of Exeter operates a drinking water system serving roughly 3,500 residential and 272 commercial connections through six active groundwater wells, about 47 miles of distribution pipeline, one elevated storage tank, and multiple pressure zones, classified as a D3 distribution system. The City's wastewater system carries an average of about 800,000 gallons per day through a collection system, lift stations, and a Level 3 treatment facility. The City contracts portions of its utility operations today and seeks a certified Chief Operator to hold both systems to State Water Resources Control Board standards while keeping service steady for residents.

Ralph Gutierrez Water Service understands these systems firsthand, from prior operation of Exeter and from current operation of comparable systems across Tulare County. 3,500
Residential connections
6 Active groundwater wells
47 mi
Distribution pipeline

0.8 MGD
Avg. wastewater flow
Regulatory Compliance and Reporting
Ralph Gutierrez Water Service, through its designated Acting Chief Operator, will prepare, maintain, certify, and submit the routine operational, monitoring, and compliance reports required by the State Water Resources Control Board, the Division of Drinking Water, the Regional Water Quality Control Board, and other applicable agencies. The firm compiles operational and laboratory data, maintains the required operating records, coordinates with State-certified laboratories, and keeps a compliance calendar so that every monitoring, reporting, and certification deadline is met.

As the City's designated Acting Chief Operator and authorized representative, the firm may sign and submit routine operational and compliance reports on the City's behalf where permitted by regulation and authorized by the City. It will prepare draft Consumer Confidence Reports, public notifications, and water quality notices; the City remains responsible for distributing these notices to customers, posting required public notices, and maintaining proof of distribution. Permit applications, enforcement responses, permit amendments, compliance orders, and other documents requiring execution by the City as permit holder will be reviewed and executed by the City unless authority is specifically delegated. A detailed breakdown of these reporting and recordkeeping responsibilities appears on the following page. QK supports this work with compliance reporting and engineering review.

Daily Operations and Monitoring
Ralph will direct day-to-day operation of both systems so that production, treatment, and distribution meet State requirements. For the drinking water system this includes daily well checks, chlorine residual testing, confirmation that oil drippers function correctly, and collection of well production readings. He will perform the weekly water system visits the contract calls for, plus additional visits when sampling or operations require. For the wastewater system he will direct the operational control testing the State requires and keep treatment within permit limits. Daily well checks, chlorine residual sampling, and well production readings will continue on weekends and holidays as the scope specifies.

Ralph Gutierrez Water Service D · PROPOSED APPROACH
Ralph Gutierrez Water Service
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Weekend, Holiday, and Continuity Coverage
Ralph Gutierrez and Robert Ivan Gutierrez, Assistant Water Operator, share weekend and holiday coverage. For each given weekend or holiday, the two designate one of them to perform the required daily well checks, chlorine residual sampling, and well production readings. This arrangement keeps coverage continuous and gives the City a second qualified operator who knows the systems, so service never depends on a single person being available.

Sampling and Laboratory Coordination
Ralph performs the sampling labor and laboratory coordination directly. He arranges the collection of all required samples and their submission to a State certified laboratory for analysis, and he holds and orders the chlorine the potable water system needs.

Emergency Response and Communication
Ralph will keep an open line to the City and to regulatory agencies for both routine and emergency operational issues. He commits to being on site within a maximum of two hours of an emergency call, and maintains roundthe-clock availability for the City. He will respond to State requests for information, site visits, and data, and he will issue required notices to the State Water Resources Control Board regional office and to the local and county public health departments in coordination with City staff.

Recordkeeping and Retention
QK maintains and files the required monitoring reports for five years, including annual water reports, discharge monitoring reports, and monthly operating reports, and keeps copies of pertinent reports and records at the treatment plant or another on-site facility, available to the City and to regulators on request. Ralph keeps proper records of all specified site visits and provides the operational data QK compiles.

Materials and Inventory
QK maintains the spare parts inventory for the systems. Ralph orders the chlorine the potable water system needs. Chemicals, fees, and repairs are handled as set out under Additional Services and Exclusions in the Cost Proposal: Ralph Gutierrez Water Service places orders and obtains quotes, and the City pays these bills directly or, by agreement, they are billed as a pass-through. Printing, mailing, and postage for City-wide notices and CCR distribution are likewise billed as a pass-through where the City does not pay the vendor directly.

Transition
Because Ralph already operated Exeter's systems and currently runs comparable systems nearby, the City avoids the cost and risk of a long handoff. He can take on Chief Operator duties on the City's schedule and step into the reporting cycle at its current point without a gap.

Support from QK
QK's subconsultant scope will not exceed 49 percent of the contract, keeping the engagement within the contract's 50 percent subcontracting limit, with engineering and specialized reporting treated as specialized services.

Ralph Gutierrez Water Service D · PROPOSED APPROACH (CONT.) Ralph Gutierrez Water Service
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Regulatory Compliance Reporting & Recordkeeping
The Acting Chief Operator maintains all required operating records and assists City personnel with the preparation of the regulatory reports required by the State Water Resources Control Board, Division of Drinking Water (DDW), Regional Water Quality Control Board (RWQCB), and other applicable agencies. Responsibilities include, but are not limited to, the following.

D R I N K I N G WAT E R SYS T E M C O M P L I A N C E

WA S T E WAT E R C O L L E C T I O N SYS T E M

C O M P L I A N C E

WA S T E WAT E R T R E AT M E N T SYS T E M

C O M P L I A N C E

G E N E R A L R E G U L AT O RY C O M P L I A N C E

R E P O RT S OU T S I D E T H I S S C O P E
Specialized and non-routine reports — such as UWMP and Water Shortage Contingency Plans, water loss audits, rate studies, and engineering reports for treatment modifications — are excluded from the base scope and are available on a fixed-fee, not-to-exceed (T&M) basis. See Additional Services and Exclusions in the Cost Proposal.

Ralph Gutierrez Water Service D · COMPLIANCE REPORTING & RECORDKEEPING Electronic Annual Report (eAR) through the DDW
reporting portal.
•
Consumer Confidence Report (CCR) annual preparation
and CCR certification submittal.
•
Monthly and annual operating records — source
production, water quality monitoring, treatment
performance, chlorine residual, and distribution
records.
•
• Lead and Copper Rule monitoring and reporting.

Disinfection byproduct (TTHM / HAA5) monitoring and
reporting.
•
Bacteriological (Total Coliform Rule) monitoring and
reporting.
•
IOC, VOC, SOC, radiological, PFAS, and other
monitoring reports required by DDW.
•
Lead Service Line Inventory updates and associated
reporting.
•
Sanitary surveys, inspections, notices of violation, and corrective-action responses.
•
Maintenance of all required compliance and monitoring
records.
•
Sewer System Management Plan (SSMP) annual audits
and periodic updates.
•
California Integrated Water Quality System (CIWQS)
reporting and certification.
•
Sanitary Sewer Overflow (SSO) reporting and
corrective-action documentation.
•
Collection-system maintenance, inspection, cleaning,
and recordkeeping under the statewide Sanitary Sewer
Systems General Order.
•
Discharge Monitoring Reports (DMRs) and SelfMonitoring Reports (SMRs) under the WDRs and/or NPDES permit.
•
Monthly Operating Reports and treatment-plant
performance summaries.
•
Effluent, influent, biosolids, groundwater, recycledwater, and laboratory monitoring reports as required by permit.
•
• Spill, bypass, overflow, and noncompliance reporting.

Biosolids Annual Reports and associated
documentation.
•
Laboratory certifications, chain-of-custody, and
monitoring documentation.
•
RWQCB inspections, audits, notices of violation, and
corrective-action responses.
•
Maintenance of all regulatory permits, monitoring
schedules, compliance calendars, and reporting
deadlines.
•
Coordination with certified laboratories, regulatory
agencies, and City staff.
•
Preparation of additional reports, plans, notices, and
certifications required by the SWRCB, RWQCB, DDW, or
other agencies.
•
Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 10

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S E C T I O N E
Cost Proposal
Drinking water and wastewater costs are presented separately. The City may contract for either service or both.

Hourly Rates — both services
Regular time $85.00 / hour
Overtime $127.50 / hour
Drinking Water Chief Operator
Monthly cost (not-to-exceed) $8,000
Firm annual cost
excl. additional services & emergency response
$96,000
Wastewater Chief Operator
Monthly cost (not-to-exceed) $8,000
Firm annual cost
excl. additional services & emergency response
$96,000
Emergency Response
Emergency response rate $127.50 / hour
The monthly amounts above cover the certified Chief Operator and routine compliance services. Out-of-pocket items — chemicals, repairs, laboratory fees, and City-wide notice printing and distribution — are handled as pass-through or optional services, detailed on the following page. Additional and excluded reports are available on a fixed-fee, not-toexceed basis.

Ralph Gutierrez Water Service E · COST PROPOSAL
Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 11

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Additional Services
The following services are available by request and are quoted as one-time, not-to-exceed fixed fees:

Annual Report & CCR preparation
English & Spanish versions
Not to exceed $6,000
Electronic Annual Report (eAR) preparation
Optional
Not to exceed $6,500
In addition, any of the following yearly required reports — water conservation and regulatory compliance services — can be prepared on a fixed-fee, not-to-exceed (T&M) basis if requested by the City:

Exclusions & Pass-Through Costs
The following are excluded from the base monthly fee. Pass-through items are billed at cost unless the City pays the vendor directly; excluded reports are available on a fixed-fee, not-to-exceed (T&M) basis.

PA S S -T H R O U G H E XC LU D E D R E P O R T S — AVA I L A B L E O N A T & M

B A S I S
Ralph Gutierrez Water Service E · ADDITIONAL SERVICES & EXCLUSIONS • Annual UWUO calculations
• Water conservation reporting
• Water loss audit preparation
• DWR compliance reporting
UWMP and Water Shortage Contingency Plan
support
•
Printing, mailing, and postage of City-wide notices and CCR distribution — billed as a pass-through where the
City does not pay the vendor directly.
•
Water and wastewater chemicals, fees, and/or repairs
— Ralph Gutierrez Water Service places orders and
obtains quotes; the City pays these bills directly or, by agreement, they are billed as a pass-through with a
15% markup.
•
Water: UWMP & Water Shortage Contingency Plan;
water loss audit; water supply and demand assessment
(AWSDA); cross-connection control program update.
–
Sewer: biosolids testing & reports (testing before
landfill disposal); engineering reports for treatment
modifications; water or wastewater system operatingpermit renewals; water or wastewater rate studies. –
Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 12

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Subconsultant Hourly Rates — QK
Where the City requests specialized engineering or project-management support beyond the certified Chief Operator's base scope, those services are provided by QK as subconsultant and billed on a time-and-materials basis at the hourly rates below. The applicable project-management and engineering classifications from QK's current schedule are shown here; rates are effective through December 31, 2026.

P R O J E C T M A N AG E M E N T
Assistant Project Manager $135 / hr
Associate Project Manager $149 / hr
Project Manager $160 / hr
Senior Associate Project Manager $175 / hr
Senior Project Manager $205 / hr
Principal Project Manager $230 / hr

E N G I N E E R I N G
Assistant Engineer $135 / hr
Associate Engineer $162 / hr
Senior Associate Engineer $185 / hr
Project Engineer $215 / hr
Senior / City / District Engineer $249 / hr
Principal Engineer $280 / hr
Senior Principal Engineer · VP /
President
$300 / hr
QK fees are based on the median hourly pay rate for employees in each classification, plus indirect costs, overhead, and profit.

Should the engagement extend beyond December 31, 2026, an updated rate schedule may be added to the contract. QK's subconsultant scope remains within the contract's 50% subcontracting limit, as described in the Proposed Approach.

Ralph Gutierrez Water Service E · SUBCONSULTANT RATE SCHEDULE Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 13

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S E C T I O N F
Insurance Requirements
Ralph Gutierrez Water Service carries active commercial general liability and workers' compensation coverage today and will bring automobile, pollution, and professional liability to the City's required limits before commencing work. Coverage is placed through INSURICA with AM Best–rated carriers, and certificates and endorsements naming the City of Exeter as additional insured will be furnished as the contract requires.

Current certificates and the general liability policy face page are included as Exhibits B–D.

COVERAGE LIMITS IN PL ACE CARRIER & POLICY STATUS
Workers' Compensation &
Employer's Liability
Statutory · E.L. $1,000,000 each
accident & disease · waiver of
subrogation
Zenith Insurance Co. (NAIC
13269) · Policy C139732205
· 05/01/26–05/01/27

IN PLACE
Commercial General
Liability
$1,000,000 per occurrence · $3,000,000
aggregate · $3,000,000 products /
completed ops
Princeton Excess & Surplus
(NAIC 10786) · Policy
T9A3CP0000256-01 ·
01/24/26–01/24/27

IN PLACE
Business Automobile
Liability
$1,000,000 combined single limit ·
owned, non-owned & hired
United Financial Casualty
(NAIC 11770) · Policy
974788247

IN PLACE

C OV E R AG E L I M I T S
The limits shown above reflect Ralph Gutierrez Water Service's current insurance coverage, which our clients typically find acceptable. Should the City require higher limits or additional coverage lines — such as pollution or professional liability — we can provide pricing for the increased coverage upon request.

B R O K E R · G E N E R A L L I A B I L I T Y & WO R K E R S '

C O M P
INSURICA — Mayra Hernandez
(559) 784-5113 · [email protected]
B R O K E R · AU T O M O B I L E
Navo Financial, Inc.
(559) 733-5169 · [email protected]
Ralph Gutierrez Water Service F · INSURANCE REQUIREMENTS Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 14

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S E C T I O N G
Other Requirements
Ralph Gutierrez Water Service has reviewed the proposed Services Agreement and the City's terms, including the requirements for independent contractor status, subcontracting approval and limits, indemnification, ownership of documents, and the firearms restriction on City premises, and accepts the agreement and these terms in full.

Ralph Gutierrez Water Service acknowledges the City's right to reject any or all proposals, to waive informalities, to contract for one service and not the other, and to select the proposal most advantageous to the City.

Ready to serve the City of Exeter.

A certified Chief Operator who already knows Exeter's wells, treatment, and collection system, and is prepared to begin on the City's schedule, for either or both services.

P R I M A RY C O N TAC T
Ralph Gutierrez
Owner & Chief Operator
559-901-6097
[email protected]

S U B C O N S U LTA N T
Compliance reporting, engineering, and grant & funding
assistance.

Ralph Gutierrez Water Service G · OTHER REQUIREMENTS
Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 15

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A Business Information
Statement of business name, structure & authorized signers Ralph Gutierrez Water Service EXHIBIT A · BUSINESS INFORMATION Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 16

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B Certificate of Liability Insurance
Commercial General Liability & Workers' Compensation · issued 04/20/2026 Ralph Gutierrez Water Service EXHIBIT B · INSURANCE — GL & WC Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 17

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C Certificate of Liability Insurance
Automobile Liability · issued 08/20/2025
Ralph Gutierrez Water Service EXHIBIT C · INSURANCE — AUTOMOBILE Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 18

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C Certificate of Liability Insurance — Automobile
Certificate holder & cancellation
Ralph Gutierrez Water Service EXHIBIT C · INSURANCE — AUTOMOBILE (CONT.) Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 19

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D General Liability — Policy Face Page
Princeton Excess & Surplus · Common Policy Declarations · Policy T9A3CP0000256-01 Ralph Gutierrez Water Service EXHIBIT D · GL POLICY DECLARATIONS Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 20

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D General Liability — Schedule of Forms & Endorsements

Page 1 of 2 ends

Ralph Gutierrez Water Service EXHIBIT D · GL SCHEDULE OF FORMS Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 21

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D General Liability — Schedule of Forms & Endorsements

Page 2 of 2 ends

Ralph Gutierrez Water Service EXHIBIT D · GL SCHEDULE OF FORMS (CONT.) Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 22

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E Form W-9 — Request for Taxpayer Identification Number Rafael (Ralph) Gutierrez · DBA Ralph Gutierrez Water Service · signed Ralph Gutierrez Water Service EXHIBIT E · FORM W-9
Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 23

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F SWRCB Operator Certification — Chief Operator
Ralph Gutierrez, Sr. · Wastewater Treatment Plant Operator, Grade III · Certificate No. 9741 · expires 12/31/2026 Ralph Gutierrez Water Service EXHIBIT F · CHIEF OPERATOR CERTIFICATION — WASTEWATER Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 24

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G SWRCB Operator Certification — Chief Operator
Ralph Gutierrez, Sr. · Water Distribution Operator, Grade D3 · No. 18005 · with Water Treatment Operator, Grade T3 · No. 10311 pocket cards
Ralph Gutierrez Water Service EXHIBIT G · CHIEF OPERATOR CERTIFICATION — DRINKING WATER Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 25

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H SWRCB Operator Certification — Assistant Water Operator Robert Ivan Gutierrez · Water Distribution Operator, Grade D2 · Operator No. 38532 · expires 03/01/2029 Ralph Gutierrez Water Service EXHIBIT H · ASSISTANT OPERATOR CERTIFICATION Ralph Gutierrez Water Service
June 23, 2026 Regular Meeting of the Exeter City Council · Exeter, CA City of Exeter RFP 26-03 26

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Total Score
82 82
Cost of Services/Month
$17,300.00
$16,000.00
Central Cal Waterworks, Inc.

Firm Name
Ralph Gutierrez
June 23, 2026 Regular Meeting of the Exeter City Council

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CITY OF EXETER

AGREEMENT FOR SERVICES
THIS AGREEMENT, made and entered into this 1st day of July, 2026, between the City of Exeter, a municipal corporation, hereinafter referred to as "City" and Ralph Gutirrez Water Service, hereinafter referred to as "Consultant". In consideration of the mutual covenants and conditions set forth herein, the parties agree as follows:

1. SCOPE OF SERVICES. Consultant agrees to perform the services set forth in Exhibit A “SCOPE OF SERVICES” and made a part hereof. Consultant shall perform all of these services to the satisfaction of the City. Consultant represents and warrants that it has the qualifications, experience, licenses and facilities to properly perform said services in a thorough, competent and professional manner and shall, at all times during the term of this Agreement, have in full force and effect, all licenses required of it by law.

2. STATUS OF CONSULTANT. Consultant is, and shall at all times, remain as to the City a wholly independent contractor. The personnel performing the services under this Agreement on behalf of Consultant shall at all times be under Consultant's exclusive direction and control. Neither City nor any of its officers, employees or agents shall have control over the conduct of Consultant or any of Consultant's officers, employees or agents, except as set forth in this Agreement. Consultant shall not at any time or in any manner represent that it or any of its officers, employees or agents are in any manner officers, employees or agents of the City. Consultant shall not incur or have the power to incur any debt, obligation or liability whatever against City, or bind City in any manner.

Consultant shall not disseminate any information or reports gathered or created pursuant to this Agreement without the prior written approval of City except information or reports required by government agencies to enable Consultant to perform its duties under this Agreement.

3. CONSULTANT KNOWLEDGE OF APPLICABLE LAWS. Consultant shall keep itself informed of and comply with all applicable federal, state and local laws, statutes, codes, ordinances, regulations and rules in effect during the term of this Agreement. Consultant shall obtain any and all licenses, permits and authorizations necessary to perform the services set forth in this Agreement. Neither City, nor any elected or appointed boards, officers, officials, employees or agents of City, shall beliable, at law or in equity, as a result of any failure of Consultant to comply with this section.

4. PERSONNEL. Consultant shall make every reasonable effort to maintain the stability and continuity of Consultant's staff assigned to perform the services hereunder. The personnel performing the services under this Agreement on behalf of Consultant shall at all times be under Consultant’s exclusive direction and control. Neither City, nor any elected or appointed boards, officers, officials, employees or agents of City, shall have control over the conduct of Consultant or any of Consultant’s officers, employees or agents, except as set forth in this Agreement.

Consultant shall not at any time or in any manner represent that Consultant or any of Consultant’s officers, employees or agents are in any manner officials, officers, employees or agents of City.

Neither Consultant, nor any of Consultant’s officers, employees or agents, shall obtain any rights to retirement, health care or any other benefits which may otherwise accrue to City’s employees.

Consultant expressly waives any claim Consultant may have to any such rights.

5. COMPENSATION AND METHOD OF PAYMENT. Compensation and reimbursement to the Consultant shall be as set forth in Exhibit A attached hereto and made a part hereof. The total compensation, including reimbursement for actual expenses, shall not exceed a base value of $8,000.00 per month or $96,000.00 annually, for a total not-to-exceed amount of $288,000 over the initial threeJune 23, 2026 Regular Meeting of the Exeter City Council

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Exeter City CouncilJune 23, 2026

Exeter City Council
June 23, 2026