06/24/2025 Item No.11.
Summary of General Fund Revenues and Expenditures
Fund 010
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Adopted Budget
FY 2024-25 Q2
Amended Budget
FY 2025-26
Proposed
Budget
Revenues
Taxes 54,536,427 59,967,769 66,075,402 70,086,681 73,208,866 79,228,197 79,228,197 80,622,692 Licenses & Permits 3,420,381 4,241,034 4,299,748 4,010,647 4,977,444 3,916,089 3,860,725 4,068,589 Intergovernmental 8,024,245 9,753,188 10,045,573 12,900,194 14,025,143 10,959,022 11,805,809 11,251,068 Charges for Services 12,778,865 13,959,335 18,250,447 17,696,356 18,948,237 13,994,978 13,840,847 16,908,910 Fines, Impact Fees 169,015 153,339 133,772 133,080 207,365 109,200 111,000 110,200 Interest 670,228 69,519 (951,314) 894,693 2,891,036 300,000 300,000 600,000 Other Revenue 1,001,389 1,381,614 1,178,166 1,182,071 453,511 716,807 2,644,460 881,000 Total Revenues 80,600,551 89,525,798 99,031,792 106,903,722114,711,602109,224,293 111,791,038114,442,459 Expenditures
0101100 - City Council 129,451 104,152 112,377 118,539 120,089 142,718 142,718 155,116 0101200 - City Manager's Office 875,712 721,621 700,467 690,940 736,166 772,045 772,045 797,322 0101203 - City Manager's Office - PIO 496,879 460,718 466,083 516,999 547,952 573,328 573,328 628,587 0101700 - City Attorney 1,001,724 953,138 1,095,212 1,307,443 1,267,677 1,306,487 1,306,487 1,383,331 0101400 - City Clerk 605,492 581,740 591,310 648,107 637,181 682,306 682,306 752,283 0101401 - City Clerk - Elections 0 65,873 0 46,173 0 61,000 61,000 0 0102300 - Community Development - Admin 691,355 725,524 862,562 834,003 1,711,027 1,030,640 1,406,797 1,027,761 0102310 - Community Development - Engineering 2,593,414 2,853,007 3,464,248 3,843,386 3,070,958 1,964,540 1,964,540 1,890,800 0102320 - Community Development - Building Services2,066,538 1,699,346 2,055,017 2,778,896 2,633,569 2,432,662 2,447,518 2,367,397 0102325 - Community Development - Code Enforcement350,504 380,915 407,434 433,132 469,975 517,041 517,041 541,018 0102330 - Community Development - Planning 1,266,365 1,166,814 1,225,619 1,285,672 1,066,760 1,246,580 1,349,844 1,282,288 0102220 - Fire - Administration 1,553,304 1,772,999 2,174,459 2,623,131 2,599,250 2,970,803 2,975,899 3,172,887 0102221 - Fire - Emergency Response 20,590,461 20,875,664 22,076,490 21,905,235 23,413,909 25,763,853 26,197,223 26,699,344 0102222 - Fire - Prevention 519,482 558,290 545,028 417,838 554,070 373,981 373,981 502,243 0102223 - Fire - Emergency Medical 588,768 565,007 949,752 673,950 1,136,681 889,553 3,125,722 589,553 0101800 - Human Resources 720,680 622,182 602,453 673,714 834,153 947,648 947,648 1,027,029 0102900 - Library 1,942,428 1,838,898 1,753,515 2,192,763 2,099,362 2,220,694 2,220,694 2,304,966 0101601 - Finance- Administration 496,904 444,849 445,758 551,754 518,758 566,259 566,259 586,392 0101602 - Finance- Disbursements 653,949 615,952 564,817 564,266 752,331 864,996 864,996 879,197 0101603 - Finance - Revenue 727,358 795,003 735,201 914,563 970,777 811,292 815,005 878,909 0101604 - Finance - Financial Services 1,113,416 1,146,806 1,182,517 1,281,548 1,200,276 1,535,759 1,535,759 1,642,612 0101904 - Admin Services - Info Svcs 1,721,630 1,843,038 1,840,028 2,007,640 2,142,912 2,454,255 2,483,117 2,294,062 0101905 - Admin Services - GIS 150,038 155,092 196,954 236,417 317,814 367,013 367,013 382,527 0101902 - Admin Services - Facilities 1,303,799 1,473,134 1,914,986 2,103,702 3,317,082 2,057,128 3,219,890 2,264,680 0102700 - Parks & Rec - Administration 821,007 799,947 807,163 854,864 898,200 1,041,307 1,041,307 1,081,431 0102710 - Parks & Rec - Comm & Cultural Svcs 2,012,401 1,368,765 1,982,598 2,680,164 2,694,057 2,951,231 2,951,231 2,792,550 0102711 - Parks & Rec - Community Facilities 0 0 0 450 0 0 0 0 0102720 - Parks & Rec - Outdoor Sports 1,651,151 1,192,935 1,693,408 2,743,801 2,117,223 1,905,819 1,905,819 2,171,278
06/24/2025 Item No.11.
Summary of General Fund Revenues and Expenditures
Fund 010
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Adopted Budget
FY 2024-25 Q2
Amended Budget
FY 2025-26
Proposed
Budget
0102730 - Parks & Rec - Aquatics 1,383,092 2,576,346 1,724,335 2,217,494 2,189,239 1,771,198 1,771,531 2,140,434 0103801 - Parks & Rec - Park Maintenance 3,421,513 2,895,757 3,216,766 3,226,003 3,636,625 4,318,222 4,628,508 5,194,579 0103802 - Parks & Rec - Park Dev 155,920 157,489 175,176 264,888 248,862 401,526 694,707 580,196 0103803 - Parks & Rec - Trails 577,744 719,527 608,225 296,443 312,572 235,398 250,133 252,775 0103805 - Parks & Rec - Municipal Landscaping 1,483,981 1,568,648 1,684,296 2,046,564 2,254,397 2,602,610 2,602,610 1,808,916 0104000 - Parks & Rec - Zoo 1,830,047 1,648,755 1,917,544 2,376,124 3,226,894 2,336,385 2,491,161 2,541,399 0101909 - Police - Animal Control 218,721 233,215 232,439 277,896 390,701 386,917 386,917 406,978 0102110 - Police - Administration 2,654,466 2,978,264 3,752,555 4,851,227 4,607,086 3,750,767 4,184,737 3,953,669 0102111 - Police - Support Services 3,881,322 3,634,826 3,674,585 4,053,600 3,992,357 4,447,581 4,483,024 4,809,564 0102112 - Police - Operations 13,597,612 13,496,724 13,911,636 14,192,085 15,889,941 16,987,177 17,153,622 17,759,513 0102113 - Police - Investigations 3,169,998 3,221,597 3,104,183 2,885,039 3,301,779 3,674,954 3,674,954 4,492,216 0103700 - Public Works - Fleet Management 1,311,067 1,217,805 1,228,449 1,621,593 1,463,334 1,751,592 1,755,623 1,778,190 0232601 - Public Works - Engineering 2,178,459 2,219,368 2,109,771 2,161,266 2,145,815 2,513,687 2,570,669 2,496,441 0233200 - Public Works - Streets 1,702,564 1,748,802 2,173,388 2,470,514 2,997,166 2,344,206 2,661,726 2,482,843 0233201 - Public Works - Traffic 1,698,641 1,858,533 2,032,349 2,054,696 2,140,155 2,404,941 2,455,545 2,444,991 0105000 - Nondepartmental 9,493,007 3,855,487 6,180,073 7,588,332 8,096,163 8,640,948 9,377,225 8,638,904 Total Expenditures 95,402,366 89,812,552 98,171,225 107,512,854114,721,296117,019,047 123,957,879121,877,171 Revenues Over (Under) Expenditures (14,801,815) (286,754) 860,567 (609,132) (9,694) (7,794,754) (12,166,841) (7,434,712) Transfer In 6,829,425 6,058,559 4,589,055 4,454,442 4,026,857 6,107,155 6,732,155 5,546,145 Transfer Out 0 0 0 0 387,124 50,000 50,000 1,601,982
Net (7,972,390) 5,771,805 5,449,622 3,845,310 3,630,039 (1,737,599) (5,484,686) (3,490,549)
06/24/2025 Item No.11.
Position Detail
FY 22 FY 23 FY 24 FY 25 FY 26
Approved Approved Approved Approved Proposed
Mayor 1.00 1.00 1.00 1.00 1.00
Council Member 4.00 4.00 4.00 4.00 4.00
5.00 5.00 5.00 5.00 5.00
City Manager 1.00 1.00 1.00 1.00 1.00 Assistant City Manager 0.75 0.75 - - - Administrative Support Specialist 1.00 1.00 1.00 1.00 1.00 Communications Director 1.00 1.00 1.00 1.00 1.00 Communications & Marketing Specialist 1.00 1.00 1.00 1.00 1.00
4.75 4.75 4.00 4.00 4.00
City Attorney 1.00 1.00 1.00 1.00 1.00 Deputy/Asst City Attorney 1.00 1.00 1.00 1.00 1.00 Legal Analyst 1.00 1.00 1.00 1.00 1.00 Legal Secretary 1.00 1.00 1.00 1.00 1.00
4.00 4.00 4.00 4.00 4.00
City Clerk 1.00 1.00 1.00 1.00 1.00 Deputy City Clerk 1.00 1.00 1.00 1.00 1.00 Assistant City Clerk - 1.00 1.00 - - City Clerk Specialist - - - - 1.00 Administrative Assistant - - - 1.00 - City Clerk Technician II 1.00 - - - -
3.00 3.00 3.00 3.00 3.00
Community Development Director 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 2.00 2.00 2.00 2.00 Senior Office Assistant 1.00 - - - - Building Inspector I/II 2.00 2.00 3.00 2.00 2.00 Building Plans Coordinator 1.00 1.00 2.00 2.00 2.00 Building Technician I/II 2.00 2.00 2.00 2.00 2.00 Plan Check Engineer 2.00 1.00 1.00 1.00 1.00 Building Inspection Supervisor 1.00 1.00 1.00 1.00 1.00 Principal Civil Engineer 1.00 1.00 1.00 1.00 1.00 Senior Building Inspector - - - 1.00 1.00 Senior Civil Engineer
- 1.00 1.00 1.00 1.00
Building
Total City Clerk
Community Development
Administration
Public Information
Total City Manager
City Attorney
Total City Attorney
City Clerk
Administration
City Council
Total City Council
City Manager's Office
06/24/2025 Item No.11.
Position Detail
FY 22 FY 23 FY 24 FY 25 FY 26
Approved Approved Approved Approved Proposed
Code Enforcement Officer I/II 1.00 1.00 1.00 1.00 1.00 Code Enforcement Manager - - - - 1.00 Code Enforcement Supervisor 1.00 1.00 1.00 1.00 - Arborist 1.00 1.00 - - 1.00
Urban Forester - - 1.00 1.00 1.00 Senior Construction Inspector 1.00 1.00 1.00 1.00 1.00 Engineering Technician I/II 1.00 1.00 1.00 1.00 1.00 City Engineer 1.00 1.00 1.00 1.00 1.00 Senior Civil Engineer 2.00 2.00 2.00 2.00 2.00 Planner I (Asst)/Planner II (Associate) 2.00 2.00 2.00 2.00 2.00 Planning Manager 1.00 1.00 1.00 1.00 1.00 Principal Planner 2.00 2.00 1.00 1.00 1.00 Housing Manager - - - - 1.00 Senior Planner 1.00 1.00 1.00 1.00 -
26.00 26.00 27.00 27.00 28.00
Fire Chief 1.00 1.00 1.00 1.00 1.00 Fire Division Chief 2.00 2.00 2.00 3.00 3.00 Administrative Technician 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Office Assistant 1.00 1.00 1.00 1.00 1.00 Senior Equipment Mechanic - - 1.00 1.00 1.00 Fire Division Chief 1.00 1.00 1.00 - - Fire Battalion Chief 2.00 2.00 2.00 3.00 3.00 Fire Captain-Suppression 15.00 15.00 15.00 18.00 18.00 Fire Engineer 15.00 15.00 15.00 18.00 18.00 Firefighter 36.00 46.00 48.00 42.00 42.00 Deputy Fire Marshall 1.00 1.00 1.00 1.00 1.00 Fire Prevention Officer 2.00 2.00 1.00 1.00 1.00
78.00 88.00 90.00 91.00 91.00
Human Resources Director 1.00 - 1.00 1.00 1.00 Human Resources Manager - 1.00 - - - Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Human Resources Technician I/II 2.00 2.00 2.00 2.00 2.00 Senior Management Analyst 2.00 2.00 2.00 2.00 2.00
6.00 6.00 6.00 6.00 6.00
Community Development (cont)
Total Fire
Human Resources
Total Human Resources
Administration
Emergency Operations
Fire Prevention
Code Enforcement
Engineering
Planning
Total Community Development
Fire Department
06/24/2025 Item No.11.
Position Detail
FY 22 FY 23 FY 24 FY 25 FY 26
Approved Approved Approved Approved Proposed
Library Director 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Librarian 2.00 2.00 2.00 2.00 2.00 Library Assistant 4.00 4.00 4.00 4.00 4.00 Library Circulation Coordinator 1.00 1.00 1.00 1.00 1.00 Library Technician 2.00 2.00 2.00 2.00 2.00 Lead Senior Librarian 1.00 1.00 1.00 - - Library Supervisor - - - 1.00 1.00
12.00 12.00 12.00 12.00 12.00
Chief Financial Officer/Finance Director 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Disbursements Manager - - - 1.00 1.00 Disbursements Specialist 1.00 1.00 1.00 1.00 1.00 Payroll Specialist 2.00 2.00 2.00 2.00 2.00 Disbursements Technician 1.00 1.00 1.00 1.00 1.00 Revenue Technician I/II 3.00 3.00 3.00 2.00 2.00 Revenue Supervisor 1.00 1.00 1.00 1.00 - Revenue Manager - - - - 1.00 Senior Revenue Technician 2.00 2.00 2.00 2.00 2.00 Accounting Technician II 1.00 1.00 1.00 1.00 1.00 Financial Specialist 1.00 1.00 1.00 1.00 1.00 Senior Financial Analyst 2.00 2.00 2.00 2.00 2.00 Deputy Treasurer 1.00 1.00 1.00 1.00 1.00 Financial Services Manager 1.00 1.00 1.00 1.00 1.00 Information Systems Manager 1.00 1.00 1.00 1.00 1.00 Information Systems Analyst 3.00 2.00 2.00 2.00 2.00 Information Systems Technician I/II - 1.00 1.00 1.00 1.00 GIS Analyst 1.00 1.00 1.00 1.00 1.00 GIS Technician - - 1.00 1.00 1.00 Process Improvement Specialist 1.00 1.00 1.00 1.00 1.00
24.00 24.00 25.00 25.00 25.00
Office of Management and Budget (cont)
Financial Services
Information Systems
Total Office of Management and Budget
Administration
Disbursements
Revenue
Financial Services
Library
Total Library
Office of Management and Budget
06/24/2025 Item No.11.
Position Detail
FY 22 FY 23 FY 24 FY 25 FY 26
Approved Approved Approved Approved Proposed
Parks & Recreation Director 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 3.00 3.00 3.00 3.00 3.00 Marketing & Graphics Coordinator 1.00 1.00 1.00 1.00 1.00 Management Analyst 1.00 - - - - Senior Management Analyst - 1.00 1.00 1.00 1.00 Maintenance Specialist 2.00 2.00 2.00 2.00 1.00 Maintenance Worker I/II 1.00 1.00 1.00 2.00 2.00 Parks/Facilities Maintenance Manager 1.00 1.00 1.00 1.00 1.00 Parks Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Maintenance Worker 2.00 2.00 2.00 2.00 2.00 Senior Maintenance Specialist - - - - 1.00 Park Planning Manager - - 1.00 1.00 1.00 Park Planner II - - - 1.00 1.00 Senior Park Planner 1.00 1.00 - - 1.00 Senior Trails Planner 1.00 1.00 1.00 1.00 1.00 Zoo Manager 1.00 1.00 1.00 1.00 1.00 Zoo Supervisor - - 1.00 1.00 1.00 Zookeeper I / II 5.00 5.00 5.00 5.00 5.00 Lead Zookeeper 1.00 1.00 - - - Recreation Coordinator II 1.00 1.00 - - - Senior Recreation Coordinator - - 1.00 1.00 1.00 Recreation Coordinator I 1.00 - - - - Recreation Coordinator II 0.50 1.50 1.50 1.50 0.50 Recreation Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Recreation Coordinator - - - - 1.00 Senior Maintenance Worker 1.00 1.00 1.00 1.00 1.00 Community & Cultural Services Manager 1.00 1.00 1.00 1.00 - Recreation & Community Services - - - - 1.00 Recreation Coordinator I 1.00 1.00 1.00 - - Recreation Coordinator II 3.00 3.00 2.00 3.00 3.00 Recreation Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Recreation Coordinator 1.00 1.00 2.00 2.00 2.00 Aquatics
Community & Cultural Services /
Community Facilities
Park Maintenance
Park Development
Trails
Zoo
Parks & Recreation
Administration
06/24/2025 Item No.11.
Position Detail
FY 22 FY 23 FY 24 FY 25 FY 26
Approved Approved Approved Approved Proposed
Recreation Coordinator I 1.00 1.00 1.00 - - Recreation Coordinator II 1.50 1.50 1.50 2.50 2.50 Recreation Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Recreation Coordinator 1.00 1.00 1.00 1.00 1.00 Facilities Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Building Tradesworker 3.00 3.00 3.00 3.00 3.00 Building Tradesworker I/II 1.00 1.00 1.00 1.00 1.00 Lighting & Landscape District Manager 1.00 1.00 1.00 - - MLS Manager - - - 1.00 1.00 Construction Inspector II 1.00 1.00 1.00 1.00 - Irrigation Systems Coordinator 1.00 1.00 1.00 1.00 1.00 Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Maintenance Worker - - - - - Senior Maintenance Specialist - - - - 2.00 Maintenance Worker I/II 1.00 2.00 2.00 2.00 1.00
48.00 49.00 49.00 51.00 52.00
Police Chief 1.00 1.00 1.00 1.00 1.00 Police Commander 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Administrative Technician 1.00 1.00 1.00 1.00 1.00 Police Sergeant 1.00 1.00 2.00 2.00 2.00 Police Officer 1.00 1.00 1.00 1.00 1.00 Police Lieutenant 1.00 1.00 1.00 1.00 1.00 Communications Supervisor 3.00 3.00 3.00 3.00 3.00 Dispatcher I/II 13.00 14.00 14.00 14.00 14.00 Senior Records Clerk 1.00 1.00 1.00 1.00 1.00 Police Records Clerk 2.00 2.00 2.00 2.00 2.00 Police Records Clerk - PPT 0.50 0.50 0.50 0.50 0.50 Police Records Supervisor 1.00 1.00 1.00 1.00 1.00 Police Commander 1.00 1.00 1.00 1.00 1.00 Police Lieutenant 3.00 3.00 3.00 3.00 3.00 Police Sergeant 9.00 9.00 8.00 9.00 9.00 Police Corporal 5.00 5.00 5.00 6.00 6.00 Police Officer 43.00 44.00 45.00 49.00 49.00 Police Volunteer Coordinator 1.00 1.00 1.00 1.00 1.00 Parks & Recreation (cont)
Total Parks & Recreation
Police Department
Administration
Support Services
Operations
Recreation / Sports Complex
Facility Services
Municipal Landscaping
06/24/2025 Item No.11.
Position Detail
FY 22 FY 23 FY 24 FY 25 FY 26
Approved Approved Approved Approved Proposed
Police Lieutenant 1.00 1.00 1.00 1.00 1.00 Police Sergeant 2.00 2.00 2.00 2.00 2.00 Police Officer 10.00 10.00 10.00 10.00 10.00 Community Service Officer 3.00 3.00 5.00 5.00 5.00 Crime & Intelligence Analyst 1.00 1.00 1.00 1.00 1.00 Animal Care Services
Animal Control Officer 1.00 2.00 2.00 2.00 2.00 107.50 110.50 113.50 119.50 119.50
Public Works Director 0.80 0.80 0.80 0.80 0.80 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Construction Inspector I/II 1.00 1.00 1.00 1.00 1.00 Engineering Technician I/II 1.00 1.00 - - - PW/Utilities Section Manager 1.00 1.00 1.00 1.00 1.00 Senior Civil Engineer 3.00 3.00 3.00 3.00 3.00 Senior Management Analyst 0.75 0.75 0.75 0.75 0.75 Senior Office Assistant 1.00 1.00 1.00 1.00 1.00 PW / Utilities Section Manager 0.35 0.35 0.35 0.35 0.35 Fleet / Solid Waste Manager 0.35 0.35 0.35 0.35 0.35 Administrative Assistant 0.10 0.10 0.10 0.10 0.10 Inventory Clerk 1.00 1.00 1.00 - - Fleet Service Coordinator - - - 1.00 1.00 Lead Senior Mechanic 1.00 1.00 1.00 1.00 1.00 Mechanic II 4.10 4.10 4.10 4.10 4.10 Senior Equipment Mechanic 1.00 1.00 1.00 1.00 1.00 Maintenance Specialist 3.00 3.00 4.00 4.00 4.00 Maintenance Worker I/II 4.00 4.00 4.00 6.00 6.00 Mechanic II 0.10 0.10 0.10 0.10 0.10 Senior Maintenance Worker 1.00 1.00 1.00 1.00 1.00 Streets Operations Supervisor 1.00 1.00 1.00 1.00 1.00 Associate Civil Engineer 1.00 - - - - Maintenance Specialist 1.00 1.00 1.00 1.00 1.00 Senior Civil Engineer - 1.00 1.00 1.00 1.00 Senior Maintenance Worker 1.00 1.00 1.00 1.00 1.00 Senior Traffic Control & Lighting Technician 1.00 1.00 1.00 1.00 1.00 Traffic Control & Lighting Technician I/II 4.00 4.00 4.00 4.00 4.00
34.55 34.55 34.55 36.55 36.55 Total Public Works Department Fleet Maintenance
Streets
Traffic Maintenance
Administration / Engineering
Police Department (cont.)
Investigations
Total Police Department
Public Works Department
06/24/2025 Item No.11.
Position Detail
FY 22 FY 23 FY 24 FY 25 FY 26
Approved Approved Approved Approved Proposed
Environmental and Water Resources
Director 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Administrative Technician - 1.00 1.00 2.00 2.00 Associate Civil Engineer 1.00 1.00 1.00 1.00 1.00 Engineering Technician I/II 1.00 1.00 1.00 1.00 1.00 PW / Utilities Section Manager 1.00 1.00 1.00 1.00 1.00 Electrical & Instrument Technician 1.00 1.00 1.00 1.00 1.00 Senior Civil Engineer 2.00 2.00 2.00 1.00 2.00 Principal Civil Engineer - - - 1.00 1.00 Senior Office Assistant 2.00 2.00 2.00 1.00 1.00 Revenue Technician I/II - 1.00 1.00 1.00 1.00 Senior Wastewater Collection Technician 2.00 2.00 2.00 2.00 2.00 Wastewater Collection Supervisor 1.00 1.00 1.00 1.00 1.00 Wastewater Collection Tech I/II 11.00 11.00 11.00 11.00 11.00 Wastewater Collection Tech III - - - 1.00 1.00 Water Conservation
Water Management Coordinator 1.00 1.00 1.00 1.00 1.00 Water Management Specialist 2.00 2.00 2.00 2.00 2.00 Senior Water Utility Worker 1.00 1.00 1.00 1.00 1.00 Utility Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 Water Utility Worker I/II 5.00 5.00 6.00 6.00 6.00 Utility Maint Wastewater Coll Tech III - - - 1.00 1.00 Lead Plant Mechanic 1.00 1.00 1.00 1.00 1.00 Water Treatment Plant Chief Operator 1.00 1.00 1.00 1.00 1.00 Water Treatment Plant Operator III 4.00 4.00 4.00 4.00 4.00 Water Treatment Plant Operator I / II 1.00 1.00 1.00 1.00 1.00 Water Treatment Plant Manager - - - - 1.00 Water Treatment Plant Supervisor 1.00 1.00 1.00 1.00 - Water Quality
Water Distribution Chief Operator 1.00 1.00 1.00 1.00 1.00 Water Distribution Operator I/II 3.00 3.00 3.00 3.00 3.00 Water Distribution Operator III - - 1.00 1.00 1.00 Water Quality Technician 1.00 1.00 1.00 1.00 1.00 Water Distribution Supervisor 1.00 1.00 1.00 1.00 1.00 Water Metering Program
Utility Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Water Utility Worker 1.00 1.00 1.00 1.00 1.00 Water Utility Worker I/II 3.00 4.00 4.00 4.00 4.00
53.00 56.00 58.00 60.00 61.00
Water Treatment Plant
Total Environmental and Water Resources
Water Resources Administration
Wastewater
Water Utility Maintenance
06/24/2025 Item No.11.
Position Detail
FY 22 FY 23 FY 24 FY 25 FY 26
Approved Approved Approved Approved Proposed
Solid Waste Department
Public Works Director 0.20 0.20 0.20 0.20 0.20 PW / Utilities Section Manager 0.65 0.65 0.65 0.65 0.65 Solid Waste / Fleet Manager 0.65 0.65 0.65 0.65 0.65 Solid Waste Manager - - 1.00 1.00 1.00 Solid Waste Supervisor 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 0.90 0.90 0.90 0.90 0.90 Account Technician 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 0.25 0.25 0.25 0.25 0.25 Maintenance Worker I/II 1.00 1.00 1.00 1.00 1.00 Mechanic II 1.80 1.80 1.80 1.80 1.80 Refuse Driver 37.00 38.00 39.00 39.00 42.00 Senior Refuse Driver - - - - 3.00 Senior Maintenance Worker 2.00 2.00 2.00 2.00 2.00 Senior Office Assistant 3.00 3.00 3.00 3.00 4.00 Hazardous Materials
Environmental Specialist - - 1.00 - - Hazardous Materials Coordinator 1.00 1.00 1.00 1.00 1.00 Maintenance Specialist 1.00 1.00 - - - Senior Environmental Specialist 1.00 1.00 1.00 2.00 2.00 Recycling
Environmental Specialist Supervisor 1.00 1.00 1.00 1.00 1.00 Environmental Specialist - - 1.00 1.00 1.00 Senior Environmental Specialist 2.00 2.00 2.00 2.00 2.00
55.45 56.45 59.45 59.45 66.45
461.25 479.25 490.50 503.50 513.50 Total Staffing Positions Solid Waste Collections
Total Solid Waste Department
06/24/2025 Item No.11.
Department Budget Request Proposal DescriptionRequested Amount Amount Included in
Proposed Budget Funding Source
Frequency: (One-
Time/Recurring)
Request Type: (True-
up/New-Request)
City Attorney City Attorney - Hardware 600$ 600$ General Fund (010) Recurring True-up City Attorney City Attorney - Software 500$ 500$ General Fund (010) Recurring True-up City Attorney City Attorney - Training & Education 500$ 500$ General Fund (010) Recurring True-up City Clerk City Clerk - Laptop 1,600$ 1,600$ General Fund (010) Recurring True-up City Clerk City Clerk - Training & Education 1,500$ 1,500$ General Fund (010) Recurring True-up City Clerk City Clerk - Training-Related Travel 1,000$ 1,000$ General Fund (010) Recurring True-up City Manager Citywide Survey 25,000$ -$ General Fund (010) Recurring New-Request City Manager Reclass Social Media Coordinator 77,000$ -$ General Fund (010) Recurring New-Request Community Development Petroleum Products True-up 4,467$ 4,467$ General Fund (010) Recurring True-up Facilities Building Maintenance True Up 130,000$ 130,000$ General Fund (010) Recurring True-up Facilities Temp Wages 15,000$ 15,000$ General Fund (010) Recurring True-up Facilities Rents 7,500$ 7,500$ General Fund (010) Recurring True-up Facilities Synthetic Turf Replacement 328,654$ -$ General Fund (010) Recurring New-Request Facilities Library Exterior Paint 100,000$ -$ General Fund (010) One-Time New-Request Facilities Rodeo Arena Lighting Replacement 140,000$ -$ General Fund (010) One-Time New-Request Facilities Community Center Divider 200,000$ -$ General Fund (010) One-Time New-Request Finance Contracts - True-up 11,436$ 11,436$ General Fund (010) Recurring True-up Finance Training & Education 5,021$ 5,021$ General Fund (010) Recurring True-up Fire Department PPE Replacements 166,800$ 166,800$ General Fund (010) One-Time New-Request Fire Department Building Maintenance Fund Increase 150,000$ 150,000$ General Fund (010) Recurring True-up Fire Department Plan Check Fund Increase 115,000$ 115,000$ General Fund (010) Recurring True-up Fire Department SRFECC Assessment Increase 113,681$ 113,681$ General Fund (010) Recurring True-up Fire Department Vehicles Maintenance Fund Increase 100,000$ 100,000$ General Fund (010) Recurring True-up Fire Department Safety Equipment Fund Increase 37,700$ 37,700$ General Fund (010) Recurring True-up Fire Department Petroleum Products Fund Increase 25,000$ 25,000$ General Fund (010) Recurring True-up Fire Department Departmental Supplies Fund Increase 16,000$ 16,000$ General Fund (010) Recurring True-up Fire Department Equipment Maintenance Fund Increase 7,581$ 7,581$ General Fund (010) Recurring True-up Fire Department Two Type I Fire Engines (E35 & E33) 2,500,000$ -$ General Fund (010) One-Time New-Request Fire Department Type V Engine (E533) 475,000$ -$ General Fund (010) One-Time New-Request Fire Department Fire Prevention Officer 126,101$ -$ General Fund (010) Recurring New-Request Fire Department Administrative Battalion Chief 306,521$ -$ General Fund (010) Recurring New-Request Fire Department Nine Firefighters (Staff Engine 35) 1,625,679$ -$ General Fund (010) Recurring New-Request Fire Department Six Firefighters (Staff Medic 34) 1,083,787$ -$ General Fund (010) Recurring New-Request Fire Department Explorer Program 5,000$ -$ General Fund (010) Recurring New-Request Fire Department SCBA SKA-PAK Cylinders and Vise 5,670$ -$ General Fund (010) One-Time New-Request Fire Department Thermal Imaging Cameras 22,974$ -$ General Fund (010) One-Time New-Request Fire Department Administrative Office Space 205,000$ -$ General Fund (010) Recurring New-Request Fire Department Uniform Expense Fund Increase 12,000$ -$ General Fund (010) Recurring True-up Fire Department Training 50,000$ -$ General Fund (010) Recurring New-Request Fire Department Water Rescue Drysuits 35,000$ -$ General Fund (010) One-Time New-Request Fire Department Fuel Management System 80,000$ -$ General Fund (010) One-Time New-Request Fire Department Security Card System Update 60,000$ -$ General Fund (010) One-Time New-Request Fire Department PPE Extractor Washing Machine 28,000$ -$ General Fund (010) One-Time New-Request Fire Department Annual PPE Inspection Increase 12,500$ -$ General Fund (010) Recurring New-Request Fire Department Physical Fitness Equipment 4,479$ -$ General Fund (010) One-Time New-Request
06/24/2025 Item No.11.
Department Budget Request Proposal DescriptionRequested Amount Amount Included in
Proposed Budget Funding Source
Frequency: (One-
Time/Recurring)
Request Type: (True-
up/New-Request)
Fire Department Security Cameras (Station 35) 5,000$ -$ General Fund (010) One-Time New-Request Fire Department UKG-Kronos Consultation Service 12,000$ -$ General Fund (010) One-Time New-Request Fire Department Shower Room Update (Station 36, Men's) 50,000$ -$ General Fund (010) One-Time New-Request Fire Department Hydraulic Vehicle Extrication Tools 66,715$ -$ General Fund (010) One-Time New-Request Fire Department PPE Stormstick Decontamination Sprayer 3,020$ -$ General Fund (010) One-Time New-Request Fire Department Roto Decon Gear Washer 35,500$ -$ General Fund (010) One-Time New-Request Fleet Shop Equipment 125,000$ -$ General Fund (010) One-Time New-Request Fleet Consolidated Vehicle Replacements 1,762,016$ -$ General Fund (010) Recurring New-Request Fleet Consolidated Equipment Replacements 142,715$ -$ General Fund (010) Recurring New-Request Human Resources HR Technician 99,752$ -$ General Fund (010) Recurring New-Request Information Systems Information Technician II 150,000$ -$ General Fund (010) Recurring New-Request Library True-Up Utility and Public Internet 19,219$ 19,219$ General Fund (010) Recurring True-up Library Restore Monday Open Hours 51,493$ -$ General Fund (010) Recurring New-Request Library Youth, Teen, and Adult Materials 40,000$ -$ General Fund (010) Recurring New-Request Non-Departmental Replace City Christmas Decorations 50,000$ -$ General Fund (010) One-Time New-Request Parks and Recreation Landscape Maintenance Cost 400,000$ 400,000$ General Fund (010) Recurring True-up Parks and Recreation Recreation Programing True Up 240,770$ 240,770$ General Fund (010) Recurring True-up Parks and Recreation Temp Wages 210,000$ 210,000$ General Fund (010) Recurring True-up Parks and Recreation Utilities True Up 154,000$ 154,000$ General Fund (010) Recurring True-up Parks and Recreation Open Space Maintenance True Up 111,310$ 111,310$ General Fund (010) Recurring True-up Parks and Recreation Instructors 85,500$ 85,500$ General Fund (010) Recurring True-up Parks and Recreation Vehicle and Equipment Maintenance 78,500$ 78,500$ General Fund (010) Recurring True-up Parks and Recreation Contracts True Up 60,000$ 60,000$ General Fund (010) Recurring True-up Parks and Recreation Temp Wages 55,000$ 55,000$ General Fund (010) Recurring True-up Parks and Recreation Rodeo True Up 50,000$ 50,000$ General Fund (010) Recurring True-up Parks and Recreation Temp Wages 25,000$ 25,000$ General Fund (010) Recurring True-up Parks and Recreation Fuel True Up 22,000$ 22,000$ General Fund (010) Recurring True-up Parks and Recreation Park Lighting 22,000$ 22,000$ General Fund (010) Recurring True-up Parks and Recreation Rents 18,500$ 18,500$ General Fund (010) Recurring True-up Parks and Recreation Concessions 15,000$ 15,000$ General Fund (010) Recurring True-up Parks and Recreation Safety and Chemical 12,000$ 12,000$ General Fund (010) Recurring True-up Parks and Recreation Rents 10,000$ 10,000$ General Fund (010) Recurring True-up Parks and Recreation Instructors 10,000$ 10,000$ General Fund (010) Recurring True-up Parks and Recreation Temp Wages 8,400$ 8,400$ General Fund (010) Recurring True-up Parks and Recreation Instructors 5,000$ 5,000$ General Fund (010) Recurring True-up Parks and Recreation Telephone 4,500$ 4,500$ General Fund (010) Recurring True-up Parks and Recreation Rents 3,500$ 3,500$ General Fund (010) Recurring True-up Parks and Recreation Cellular 3,500$ 3,500$ General Fund (010) Recurring True-up Parks and Recreation Rents 3,000$ 3,000$ General Fund (010) Recurring True-up Parks and Recreation Taxes and Permits 2,500$ 2,500$ General Fund (010) Recurring True-up Parks and Recreation Pre-employment 2,260$ 2,260$ General Fund (010) Recurring True-up Parks and Recreation Postage 2,150$ 2,150$ General Fund (010) Recurring True-up Parks and Recreation Safety and Chemical 2,000$ 2,000$ General Fund (010) Recurring True-up Parks and Recreation Cellular 1,600$ 1,600$ General Fund (010) Recurring True-up Parks and Recreation Master Plan Update 150,000$ -$ General Fund (010) One-Time New-Request
06/24/2025 Item No.11.
Department Budget Request Proposal DescriptionRequested Amount Amount Included in
Proposed Budget Funding Source
Frequency: (One-
Time/Recurring)
Request Type: (True-
up/New-Request)
Parks and Recreation Maintenance Worker I/II Parks Maint. 173,648$ -$ General Fund (010) Recurring New-Request Parks and Recreation Maintenance Worker I/II MLS 186,048$ -$ General Fund (010) Recurring New-Request Parks and Recreation Trail Hazard Mitigation 250,000$ -$ General Fund (010) Recurring New-Request Parks and Recreation Hazard Tree Work & Mitigation 100,000$ -$ General Fund (010) Recurring New-Request Parks and Recreation Landscape Maintenance Contract 400,000$ -$ General Fund (010) Recurring New-Request Parks and Recreation Management Analyst-MLS/Admin 166,467$ -$ General Fund (010) Recurring New-Request Parks and Recreation Park Renovation Funding 376,982$ -$ General Fund (010) One-Time New-Request Parks and Recreation Recreation & Rental Supervisor 172,725$ -$ General Fund (010) Recurring New-Request Parks and Recreation Senior Building Trades Worker 204,409$ -$ General Fund (010) Recurring New-Request Parks and Recreation Senior Maintenance Worker - Parks Mnt 195,080$ -$ General Fund (010) Recurring New-Request Parks and Recreation Livermore Splash Pad Renovation 150,000$ -$ General Fund (010) One-Time New-Request Parks and Recreation Police, Comm Center, City Hall Paint 340,000$ -$ General Fund (010) One-Time New-Request Parks and Recreation Lembi Comm Park Revitalization Plan 75,000$ -$ General Fund (010) One-Time New-Request Parks and Recreation Historic District Pressure Washing 49,100$ -$ General Fund (010) Recurring New-Request Police Department Vehicle Maintenance 120,000$ 120,000$ General Fund (010) Recurring True-up Police Department Contracts 90,000$ 90,000$ General Fund (010) Recurring True-up Police Department Petrol 40,000$ 40,000$ General Fund (010) Recurring True-up Police Department Cellular 30,000$ 30,000$ General Fund (010) Recurring True-up Police Department Software License & Maint 30,000$ 30,000$ General Fund (010) Recurring True-up Police Department Rents 28,000$ 28,000$ General Fund (010) Recurring True-up Police Department Utilities 21,000$ 21,000$ General Fund (010) Recurring True-up Police Department Radios 21,000$ 21,000$ General Fund (010) Recurring True-up Police Department Building Maintenance 20,000$ 20,000$ General Fund (010) Recurring True-up Police Department Equipment Maintenance 20,000$ 20,000$ General Fund (010) Recurring True-up Police Department Pre-employment 7,000$ 7,000$ General Fund (010) Recurring True-up Police Department Dispatch Staffing Increase 144,032$ -$ General Fund (010) Recurring New-Request Police Department Records Technician 44,412$ -$ General Fund (010) Recurring New-Request Police Department Fleet 1,000,000$ -$ General Fund (010) One-Time New-Request Police Department Public Information Officer (Civilian) 123,000$ -$ General Fund (010) Recurring New-Request Police Department Drone (DFR) program 305,000$ -$ General Fund (010) Recurring New-Request Police Department Facility One Time Maintenance Expenses 100,000$ -$ General Fund (010) One-Time New-Request Police Department Faro Scene Scanner 55,544$ -$ General Fund (010) One-Time New-Request Police Department SWAT Equipment Vehicle 250,000$ -$ General Fund (010) One-Time New-Request Police Department Computer Replacements 52,200$ -$ General Fund (010) One-Time New-Request Police Department ALPR Cameras 64,253$ -$ General Fund (010) One-Time New-Request Police Department Dispatch Monitor Replacement 9,800$ -$ General Fund (010) One-Time New-Request Police Department Patrol Rifles 46,796$ -$ General Fund (010) One-Time New-Request Police Department Range Equipment 8,500$ -$ General Fund (010) One-Time New-Request Police Department EOC Room Audio Video Upgrade 24,464$ -$ General Fund (010) One-Time New-Request Public Works Admin-Engineering Storm Drain Fee Study 250,000$ -$ General Fund (023) One-Time New-Request Total General Fund 18,544,131$ 2,975,095$
06/24/2025 Item No.11.
Department Budget Request Proposal DescriptionRequested Amount Amount Included in
Proposed Budget Funding Source
Frequency: (One-
Time/Recurring)
Request Type: (True-
up/New-Request)
Community Development Arborist (Contract) 140,316$ -$ Tree Mitigation (226) Recurring New-Request Environmental Water ResourcesSenior Civil Engineer 256,865$ 256,865$ Water/Sewer (520/530) Recurring New-Request Environmental Water Resources2025 Urban Water Management Plan 250,000$ 250,000$ Water (520) One-Time New-Request Environmental Water ResourcesWater Master Plan 250,000$ 250,000$ Water (520) One-Time New-Request Environmental Water ResourcesWTP HVAC Upgrades & Roof Replace 200,000$ 200,000$ Water (520) One-Time New-Request Environmental Water ResourcesWater Forum Funding 72,000$ 72,000$ Water (520) One-Time True-up Environmental Water ResourcesVehicle Maintenance and Petroleum 50,050$ 50,050$ Sewer (530) Recurring New-Request Environmental Water ResourcesWTP Landscape Services 28,000$ 28,000$ Water (520) Recurring New-Request Facilities Library HVAC 1,800,000$ 1,800,000$ Capital Facilities Fund (602)One-Time New-Request Facilities Library Roof 1,300,000$ 1,300,000$ Capital Facilities Fund (602)One-Time New-Request Facilities City Hall Low Slope Roof Replacement 240,000$ 240,000$ Capital Facilities Fund (602)One-Time New-Request Fire Department Electrocardiogram (ECG) Monitors 1,030,350$ 756,000$ Fire Equip/Capital Fund (608)One-Time New-Request Fleet Small Vehicle Repair Shop Roof 300,000$ 300,000$ Capital Facilities Fund (602)One-Time New-Request Fleet Fuel Station Replacement 3,000,000$ -$ FPASP Capital (472) One-Time New-Request Parks and Recreation Zoo Needs (zoo trust) 111,000$ 111,000$ Zoo Fund (753) One-Time New-Request Parks and Recreation Park Planner II (Contract) 147,019$ -$ FPASP Capital (472) Recurring New-Request Police Department Building purchase (expansion) 3,500,000$ -$ FPASP Capital (472) One-Time New-Request Solid Waste Collection Vehicles 4,215,313$ 4,215,313$ Solid Waste (540) One-Time True-up Solid Waste Six Refuse Drivers 540,706$ 540,706$ Solid Waste (540) Recurring New-Request Solid Waste Recycling Division Contracts 212,561$ 212,561$ Solid Waste (540) Recurring True-up Solid Waste Vehicle Maintenance 169,000$ 169,000$ Solid Waste (540) Recurring True-up Solid Waste One Senior Office Assistant 81,790$ 81,790$ Solid Waste (540) Recurring New-Request Solid Waste Consulting Services for Rate Study 80,000$ 80,000$ Solid Waste (540) One-Time New-Request Solid Waste Consulting Services for C&D Program 50,000$ 50,000$ Solid Waste (540) One-Time New-Request Solid Waste Commercial Bins for Organics Prorgram 46,000$ 46,000$ Solid Waste (540) One-Time New-Request Solid Waste Corporation Yard Cameras 41,550$ 41,550$ Solid Waste (540) One-Time New-Request Solid Waste Collections Division Contracts 39,150$ 39,150$ Solid Waste (540) Recurring True-up Solid Waste Route Smart Training 25,000$ 25,000$ Solid Waste (540) One-Time New-Request Total All Other Funds 18,176,670$ 11,114,985$
06/24/2025 Item No.11.
Attachment 2
06/24/2025 Item No.11.
Folsom City Council
Staff Report
1 MEETING DATE:
6/10/2025
AGENDA SECTION:
Public Hearing
SUBJECT: Resolution No. 11401– A Resolution Adopting the Fiscal Year 2025-26 Operating and Capital Budgets for the City of Folsom, the Successor Agency, the Folsom Public Financing Authority, and the Folsom Ranch Public Financing Authority (Revised)
FROM: City Manager's Office
**Revised**
RECOMMENDATION / CITY COUNCIL ACTION
Staff recommends that the City Council conduct a public hearing and consider adopting Resolution No. 11401 – A Resolution Adopting the Fiscal Year 2025-26 Operating and Capital Budgets for the City of Folsom, the Successor Agency, the Folsom Public Financing Authority, and the Folsom Ranch Public Financing Authority.
BACKGROUND / ISSUE
City staff recommends that the City Council conduct multiple budget reviews during the fiscal year to ensure that expenditures and revenues are tracking as anticipated. If expenditures or revenues are not following the original budgetary projections, this process provides the opportunity to make necessary course corrections.
It is proposed that the City will follow the following annual budget process:
1) The Preliminary Budget for the Fiscal year starting July 1 st is developed and
approved by the City Council in May or June of each year. 2) The Final Budget is reviewed and approved by the City Council in October or November of each year.
3) The Mid-year Budget is reviewed and approved by the City Council in February or March of each year.
06/24/2025 Item No.11.
2 This report presents the Fiscal Year 2025-2026 proposed Preliminary Budget for the City of Folsom.
The City Manager’s Proposed Preliminary Budget for Fiscal Year 2025–26 was presented to the City Council on May 27, 2025, during a special budget workshop. During the workshop, the City Manager outlined key components of the proposed budget and responded to questions from both City Council members and community participants.
POLICY / RULE
Folsom Municipal Code, Section 3.02.030, Budget
“An Annual Budget shall be prepared by the City Manager, with the assistance of the Finance Director. . . . (G) The City Council shall adopt the annual budget by Resolution by fund and program by affirmative vote of at least three members, on or before the last working day of the last month of the current fiscal year. If the City Council fails to adopt the budget by the last working day of the current fiscal year, the budget as presented by the City Manager shall be deemed adopted.”
ANALYSIS
Budget Structure and Overview:
The Operating Budget for the City of Folsom is a complex document that manages the revenues and expenditure of over 150 separate Fund Accounts. A summary of these accounts is found in Attachment 2. Many of these fund accounts have specific rules and requirements that dictate how these funds can be used.
For example, funds collected from the water bills that are paid for by residents each month can only be used to cover the costs associated with maintaining and operating the water system.
These funds cannot be used to cover public safety or any other non-water related expenses.
The four largest and most familiar Fund Accounts in the budget are 1) General Fund; 2) Solid Waste Fund, 3) Sewer Fund; and 4) Water Fund.
1) General Fund (Fund 010) – This fund accounts for all general revenues of the City not specifically levied or collected for other City funds and the related expenditures. The General Fund accounts for all financial resources of a governmental unit which are not accounted for in other funds.
2) Solid Waste (Fund 540) – This fund accounts for the revenues and expenses of the City’s solid waste operations.
3) Sewer Fund (Fund 530) – This fund accounts for the revenues and expenses of the City’s sewer operations.
4) Water Fund (Fund 520) – This fund accounts for the revenues and expenses of the City’s water operations.
06/24/2025 Item No.11.
3 All City Funds Budget Analysis:
The City Manager’s Fiscal Year 2025-26 Proposed Preliminary Budget as presented totaled $266,480,640. Below is a breakdown by Fund category
The City Manager’s proposed Fiscal Year 2025-26 Preliminary Budget also includes 513.5 full and permanent part-time positions across all funds. This proposed budget provides for 8 new positions all funded by Enterprise Funds. The added positions are listed below along with the department.
The City Manager’s Fiscal Year 2025-26 Proposed Preliminary Budget is available on the City’s web site at https://www.folsom.ca.us/government/finance/city-budget/-folder- 366#docfold_14_786_600_366.
General Fund Budget Analysis:
The proposed FY 2025-2026 General Fund budget anticipates revenues of $114,442,459 and Transfers In of $5,546,145 for a grand total in revenues of $119,988,604. The City projects expenses of $121,877,171 with Transfers Out of $1,601,982 for a grand total for expenses of $123,479,153. This budget intends to use $3,490,549 of unassigned General Fund Balance to maintain current services. Going forward, this is unsustainable.
Staff recommends that the City Council approve the FY 2025-2026 Preliminary Budget as proposed but that it also directs staff to start planning for necessary budget reductions for the FY 2026-2027 budget year.
Fund Category FY 2025-26 Proposed Amounts
G
eneral Fund 121,877,171$
Enterprise Funds 53,700,278
Special Revenue Funds 13,377,152
Debt Service Funds 16,761,774
Capital Projects Funds 10,624,850
Internal Service Funds 25,060,360
Fiduciary Funds 25,079,055
Total 266,480,640$
Department Position
E
nvironmental and Water Resources Senior Civil Engineer
Solid Waste Refuse Driver (6)
Solid Waste Senior Office Assistant
06/24/2025 Item No.11.
4 Recommended Budget Approval Process
- June 10, 2025 – City Council holds budget public hearing and continues the public hearing to the June 24, 2025, City Council meeting. This will allow for more public dialogue.
- June 24, 2025 – City Council holds budget public hearing, receives public input and approves the FY 2025-2026 Preliminary Budget.
- July – September 2025 – City departments review their budgets and develop cost cutting proposals and that will be reviewed at the Review of the Final Budget in September/October 2025.
- FY 2025-2026 Review of Final Budget - September/October 2025:
o At a City Council meeting in either September or October City staff will have another budget review with the City Council that will allow additional public input from the community. This budget review will allow the City to work with the actual ending fund balance numbers for FY 2024-2025. Possible FY 2026-2027 General Fund budget reductions discussions will take place.
- FY 2025-2026 Mid-Year Budget Review – February/March 2026:
o At a City Council meeting in either February or March City staff will conduct a Mid-Year Budget review with the City Council. Any adjustments needed for the current year will be approved by the City Council at that time. Staff will be seeking direction from the Council as to what cuts they would consider including in the FY 2026-2027 budget.
Why is the General Fund experiencing stress when property tax revenues continue to rise?
There are several things that contribute to the struggles of the General Fund.
- Flattening out of Sales Tax Revenues
- Pension Costs
- Retiree Health Care Costs
- Cost Increases Due to Inflation
o Supplies and Contracts
o Cost of employees
06/24/2025 Item No.11.
5 Brief History on the 3@50 (Public Safety) PERS Retirement Plan (ChatGPT was utilized to create this summary)
The 3% at 50 public employee retirement plan—commonly referred to as 3@50— originated in California in 1999, when Senate Bill 400 was signed into law by Governor Gray Davis. This legislation significantly enhanced pension benefits for California Highway Patrol (CHP) officers by allowing them to retire at age 50 with 3% of their highest annual salary multiplied by each year of service. The change was retroactive, meaning officers could retire immediately with much larger pensions.
The rationale for this enhancement was to improve recruitment and retention in public safety roles and to reward the hazardous nature of the work. The California Public Employees’ Retirement System (CalPERS) supported the change, assuring lawmakers and local governments that the pension enhancements would be “cost- neutral” due to booming investment returns in the late 1990s. This led many to believe it was a free benefit, funded entirely by market gains.
After the state adopted 3@50, CalPERS encouraged cities and counties across California to adopt similar benefits for their own police and fire employees. Using actuarial models that assumed continued high returns, CalPERS told municipalities they could do so at no additional cost, or even with savings in the short term. Facing union pressure and the risk of losing qualified officers to other agencies offering better retirement packages, cities felt compelled to follow suit, leading to a widespread adoption of 3@50 across the state.
However, the dot-com bust, Great Recession, and ongoing market volatility revealed the flaw in those assumptions. Investment returns fell short, while pension obligations soared. Instead of being a no-cost perk, 3@50 created a massive long-term liability for local and state governments. Rising pension costs have since forced cities to cut services, raise taxes, or take on more debt, and several have even faced bankruptcy, citing unsustainable pension obligations as a major cause.
In summary, the 3@50 plan was sold as a cost-free enhancement during a time of financial optimism, but in reality, it established a deeply underfunded system that burdened cities across California with long-term financial obligations that continue to strain public budgets today.
Increasing PERS Costs:
06/24/2025 Item No.11.
6 The anticipated General Fund PERS costs in FY 2025-2026 are anticipated to be $7,390,600 higher than they were just a few years ago in FY 2021-2022 when they were $15,040,540.
This represents a 50% cost increase.
Increasing Retiree Health Costs:
The anticipated General Fund Retiree Health costs in FY 2025-2026 are anticipated to be $1,052,141 higher than they were just a few years ago in FY 202-/2022 when they were $4,089,010. This represents a 26% cost increase.
CONCLUSION:
The City of Folsom cannot continue to provide the General Fund services it presently provides to the community. There is a projected $3.5 million General Fund deficit for FY 2025-2026. To live within its means the City will need to reduce its expenditures which translates into reductions in services.
Staff proposes using General Fund Reserves to fund the FY 2025-2026 budget but aggressively pursue a strategy to reduce costs and services in preparation for the FY 2026- 2027 budget period that begins on July 1, 2026.
Only the FY 2025-2026 Budget Summaries are included with the Council Packet. The full budget with the detail pages will be made available on Tuesday, June 10, 2025 prior to the City Council meeting.
06/24/2025 Item No.11.
7 ATTACHMENTS
1. Resolution No. 11401 – A Resolution Adopting the Fiscal Year 2025-26 Operating and Capital Budgets for the City of Folsom, the Successor Agency, the Folsom Public Financing Authority, and the Folsom Ranch Public Financing Authority a. Exhibit A - Budget Summary by Fund – Projected Balance 2025-26 and Summary of General Fund Revenues and Expenditures
b. Exhibit B – Staffing Detail 2025-2026
c. Exhibit C – FY 2025-2026 Budget Request Proposal Detail Listing
Submitted,
______________________________
Bryan Whitemyer, City Manager
06/24/2025 Item No.11.