Cities Index.
Agenda packet

Folsom City Council
March 10, 2026

Document
Agenda packet
Meeting
March 10, 2026
Body
Folsom City Council
Pages
1,108
Original file
51.5 MB
Text extracted from the city's file for reading and search. Open the original on mccmeetings.blob.core.usgovcloudapi.net. That file is the official record.
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03/10/2026 Item No.14.

General Fund (010)
Revenues
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Intergovernmental
010-0100000-000000-3310120 - Other Federal Grants 32,798 (3,335,461) 2,591,787 2,594,037 1,062,759 0 0 0 010-0100000-000000-3350201 - Motor Vehicle In-Lieu Tax 59,856 95,081 86,709 105,608 138,787 105,000 105,000 0 010-0100000-000000-3350202 - VLF Gap Repayment 7,763,992 8,247,658 8,912,025 9,724,02110,282,92210,797,068 10,797,068 0 010-0100000-000000-3350400 - Homeowners Tax Relief 248,336 245,514 234,826 227,394 218,271 230,000 230,000 0 010-0100000-002470-3310120 - Other Federal Grants 1,007,649 4,187,823 0 0 0 0 0 0 010-0100000-002915-3310120 - Other Federal Grants 30,971 0 0 0 0 0 0 0 010-0100025-000000-3350400 - Homeowners Tax Relief 18,738 28,439 41,275 58,701 70,584 60,000 60,000 0 010-0101902-009601-3310120 - Other Federal Grants 0 0 0 0 838,028 0 0 0 010-0101902-009602-3310120 - Other Federal Grants 0 0 0 0 127,982 0 0 0 010-0102110-000000-3310101 - COPS Grant 8,718 10,044 9,864 17,800 10,077 10,000 10,000 0 010-0102110-000000-3310120 - Other Federal Grants 0 32,911 (32,911) 0 0 0 0 0 010-0102110-000000-3310201 - State Cops Funding 0 0 0 125,839 (125,839) 0 0 0 010-0102110-003069-3310201 - State Cops Funding 93,331 30,240 0 0 0 0 0 0 010-0102110-003071-3310201 - State Cops Funding 10,576 79,391 99,661 0 0 0 0 0 010-0102110-003072-3310201 - State Cops Funding 0 4,512 203,200 0 0 0 0 0 010-0102110-003074-3310120 - Other Federal Grants 249,897 0 0 0 0 0 0 0 010-0102110-003075-3310201 - State Cops Funding 0 0 51,147 70,567 0 0 0 0 010-0102110-003077-3310201 - State Cops Funding 0 0 0 120,385 0 0 0 0 010-0102110-003083-3310201 - State Cops Funding 0 0 0 0 125,839 0 0 0 010-0102110-003084-3310201 - State Cops Funding 0 0 0 0 135,931 0 0 0 010-0102110-003092-3310120 - Other Federal Grants 0 0 42,413 0 1,265 0 0 0 010-0102110-003094-3310200 - State Grants 0 0 0 0 117,815 0 0 0 010-0102112-000000-3310120 - Other Federal Grants 0 0 0 0 18,157 0 0 0 010-0102112-000000-3310200 - State Grants 36,430 157,070 (5,658) 0 31,165 35,000 35,000 0 010-0102112-000000-3310220 - Other State Grants 10,911 15,057 (3,752) (15,303) 0 0 0 0 010-0102112-002242-3310200 - State Grants 0 13,267 0 0 0 0 0 0 010-0102112-002645-3310220 - Other State Grants 0 0 51,252 0 0 0 0 0 010-0102112-003026-3310200 - State Grants 19,399 4,538 0 0 0 0 0 0 010-0102112-003073-3310220 - Other State Grants 5,700 34,638 29,028 15,303 0 0 0 0 010-0102112-003079-3310200 - State Grants 0 0 0 66,109 60,664 0 0 0 010-0102112-003080-3310120 - Other Federal Grants 0 0 0 0 74,726 0 0 0 010-0102112-003081-3310120 - Other Federal Grants 0 0 0 0 24,653 0 0 0 010-0102112-003090-3310120 - Other Federal Grants 0 0 0 52,889 24,640 0 0 0 010-0102112-003090-3310200 - State Grants 0 5,252 32,190 0 0 0 0 0 010-0102112-003091-3310120 - Other Federal Grants 0 0 0 0 49,746 0 0 0 010-0102112-003091-3310200 - State Grants 35,249 13,838 21,027 31,803 0 0 0 0

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03/10/2026 Item No.14.

General Fund (010)
Revenues
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
010-0102220-000000-3310120 - Other Federal Grants 0 0 3,937 0 0 0 0 0 010-0102220-000000-3310200 - State Grants 8,705 2,408 5,883 180 0 4,000 4,000 0 010-0102221-003078-3310120 - Other Federal Grants 0 0 7,454 0 0 0 0 0 010-0102300-000000-3310200 - State Grants 0 0 71,361 (71,361) 0 0 0 0 010-0102300-000000-3310220 - Other State Grants 0 0 140,521 (140,521) 0 0 0 0 010-0102300-002488-3310220 - Other State Grants 41,000 0 0 0 0 0 0 0 010-0102300-002490-3310220 - Other State Grants 0 0 68,681 241,319 0 0 0 0 010-0102300-002491-3310220 - Other State Grants 0 0 0 140,521 159,479 0 0 0 010-0102300-002492-3310200 - State Grants 0 0 89,990 0 0 0 0 0 010-0102300-002494-3310200 - State Grants 0 0 4,915 507,378 62,708 0 0 0 010-0102325-000000-3350500 - Vehicle Abatement 497 0 711 0 0 0 0 0 010-0102325-003012-3350500 - Vehicle Abatement 27,868 37,048 3,072 0 0 0 0 0 010-0102330-000000-3310220 - Other State Grants (22,077) (10,000) 0 0 0 0 0 0 010-0102330-CD1901-3310220 - Other State Grants 32,077 10,000 0 0 0 0 0 0 010-0102900-000000-3310200 - State Grants 0 0 4,647 (4,647) 0 7,578 7,578 0 010-0102900-000000-3352001 - CA State Library - PLF 0 0 0 0 0 9,225 9,225 0 010-0102900-002583-3352001 - CA State Library - PLF 32,566 6,514 0 0 0 0 0 0 010-0102900-002584-3352001 - CA State Library - PLF 0 10,900 14,528 16,747 11,377 0 0 0 010-0102900-003401-3310200 - State Grants 0 0 0 4,647 0 0 0 0 010-0102900-003402-3310120 - Other Federal Grants 0 0 0 10,000 0 0 0 0 010-0103801-000000-3310120 - Other Federal Grants 0 0 7,913 (7,913) 0 0 0 0 010-0103801-000000-3310220 - Other State Grants 0 0 0 0 225,916 0 0 0 010-0103801-008131-3310120 - Other Federal Grants 0 0 0 133,641 0 0 0 0 010-0103803-000000-3310120 - Other Federal Grants 0 72,754 (72,754) 0 0 0 0 0 010-0103803-002915-3310120 - Other Federal Grants 0 46,137 72,754 0 0 0 0 0 010-0105000-003093-3310220 - Other State Grants 0 0 0 0 45,888 0 0 0 023-0232601-008017-3310220 - Other State Grants 0 0 112,500 0 0 0 0 0 9,753,18810,045,57312,900,19414,025,14313,793,53911,257,871 11,257,871 0 Charges for Services
010-0100000-000000-3410100 - Administrative Fees 338 188 172 89 149 170 170 0 010-0100000-000000-3410301 - Recovery Of Labor & Bene 20,561 20,981 24,112 26,631 27,373 25,000 25,000 0 010-0100000-000000-3411801 - Other Reimbursements 0 0 0 118 4,742 0 0 0 010-0100000-000000-3412601 - Act Ee Hlth Insurance 0 0 0 4,687 5,065 0 0 0 010-0100000-000000-3412602 - Vision 0 0 0 0 (21) 0 0 0

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03/10/2026 Item No.14.

General Fund (010)
Revenues
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
010-0100000-000000-3412603 - Dental 0 0 0 0 250 0 0 0
010-0100000-000000-3448400 - Large Family Day Care Fee 26 0 0 0 0 0 0 0 010-0100000-000000-3730301 - Cellular Tower Rental 0 1,620 0 0 0 0 0 0 010-0100000-002390-3411800 - Reimbursements 119,693 0 0 65,680 0 0 0 0 010-0101200-000000-3411800 - Reimbursements 0 1,175 0 0 0 0 0 0 010-0101400-000000-3410101 - Other Filing Fees 5,175 0 3,325 0 3,505 0 0 0 010-0101400-000000-3410900 - Sale Of Documents 92 58 40 15 11 75 75 0 010-0101400-000000-3410904 - Auto Tape Copy 0 10 0 0 0 0 0 0 010-0101400-000000-3411800 - Reimbursements 0 0 400 0 1,200 0 0 0 010-0101603-000000-3410102 - Returned Check Charges 268 68 260 100 225 0 0 0 010-0101603-000000-3410301 - Recovery Of Labor & Bene 0 5,000 0 0 0 0 0 0 010-0101603-000000-3417000 - Miscellaneous Charges 5,341 0 35 0 0 0 0 0 010-0101700-000000-3410301 - Recovery Of Labor & Bene 275 0 0 (64,000) 0 0 0 0 010-0101700-000000-3410900 - Sale Of Documents 30 30 15 60 30 60 60 0 010-0101800-000000-3411801 - Other Reimbursements 0 0 1,621 0 6,000 0 0 0 010-0101902-000000-3410301 - Recovery Of Labor & Bene 9,622 0 2,288 18,847 416 0 0 0 010-0101902-000000-3410400 - Recovery Of Damages 0 0 7,026 0 0 0 0 0 010-0101902-000000-3458000 - Other Revenue 0 0 0 285 0 0 0 0 010-0101902-000000-3730100 - Facility Rentals 0 11,764 13,764 9,786 13,790 91,800 86,800 (5,000) 010-0101902-000000-3730120 - Natoma Learning Station 0 80,000 242,400 249,672 254,527 262,260 230,616 (31,644) 010-0101904-000000-3411801 - Other Reimbursements 0 0 0 1,477 0 0 0 0 010-0101909-000000-3411800 - Reimbursements 2,805 299 1,911 4,451 2,495 2,000 2,000 0 010-0101909-000000-3458000 - Other Revenue 0 (872) (45) 0 0 0 0 0 010-0102110-000000-3410201 - Recovery Of Equipment Use 0 0 0 0 170 0 0 0 010-0102110-000000-3410301 - Recovery Of Labor & Bene 147,589 69,164 181,835 30,561 71,524 1,000 1,000 0 010-0102110-000000-3410400 - Recovery Of Damages 543 10,357 0 26,777 63,293 1,000 1,000 0 010-0102110-000000-3411801 - Other Reimbursements 62,782 31,201 51,446 80,546 581,208 20,000 20,000 0 010-0102110-000000-3411804 - Insurance Ref/Reimb 0 0 3,341 0 0 0 0 0 010-0102110-000000-3420100 - Public Safety Report Fees 1,915 2,260 2,716 668 3,855 2,500 2,500 0 010-0102110-000000-3420300 - Special Police Services 122 180 45 861 1,196 0 0 0 010-0102110-000000-3420501 - Vehicle Inspection Fees 90 180 135 1,143 455 135 135 0 010-0102110-000000-3422000 - Police Services 0 0 0 0 62 0 0 0 010-0102110-000000-3422100 - Clearance Letter Charges 480 760 1,240 1,128 1,189 1,000 1,000 0 010-0102110-000000-3422200 - Fingerprinting 228 533 407 132 283 400 400 0 010-0102110-000000-3422300 - Vehicle Tow/Storage/Rels 23,867 20,168 26,220 21,091 27,576 20,000 20,000 0 010-0102110-000000-3453703 - Insurance Reimbursements 0 9,840 283 0 196 0 0 0 010-0102110-000000-3458000 - Other Revenue 0 8,158 (9,143) 0 0 0 0 0

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03/10/2026 Item No.14.

General Fund (010)
Revenues
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
010-0102110-008067-3411800 - Reimbursements 0 0 0 101,435 0 0 0 0 010-0102111-000000-3410301 - Recovery Of Labor & Bene 0 8,072 5,425 0 0 0 0 0 010-0102111-000000-3411801 - Other Reimbursements 21,000 0 0 0 0 0 0 0 010-0102112-000000-3410301 - Recovery Of Labor & Bene 103,832 380,345 404,354 513,962 512,080 321,000 321,000 0 010-0102112-000000-3411801 - Other Reimbursements 25,613 4,537 2,118 9,339 1,509 2,000 2,000 0 010-0102220-000000-3410301 - Recovery Of Labor & Bene 0 0 8,676 15,195 7,929 0 0 0 010-0102220-000000-3410400 - Recovery Of Damages 0 104,209 0 0 8,743 0 0 0 010-0102220-000000-3411810 - Incident Restitution 614 621 218 51 52 500 500 0 010-0102220-000000-3412000 - Training Fees 3,581 25 7,600 2,185 7,745 2,000 2,000 0 010-0102220-000000-3420100 - Public Safety Report Fees 2,062 1,761 1,844 2,688 3,455 2,000 2,000 0 010-0102220-000000-3420202 - Fire False Alarm Response 563 1,395 182 0 0 0 0 0 010-0102220-000000-3420400 - Witness Fees 275 0 577 1,474 396 0 0 0 010-0102220-000000-3420502 - State Mandated Fire Insp 8,140 9,990 9,524 9,902 9,767 10,000 10,000 0 010-0102220-000000-3420505 - Special Occupancies 3,901 1,357 1,594 1,553 0 1,500 1,500 0 010-0102220-000000-3424002 - Paramedic Preceptors 7,180 580 0 0 0 0 0 0 010-0102220-000000-3424101 - Fire Plan Check 0 1,630 1,628 0 0 0 0 0 010-0102220-000000-3424102 - Fixed Systems 1,340 1,300 0 0 0 0 0 0 010-0102220-000000-3424103 - Fire Alarm System 6,138 14,332 29,705 68,917 43,918 30,000 30,000 0 010-0102220-000000-3424104 - Automatic Sprinkler Systm 6,008 16,207 31,730 36,524 41,798 30,000 30,000 0 010-0102220-000000-3424200 - Knox Boxes 275 125 0 0 0 0 0 0 010-0102220-000000-3424400 - Fire Hydrant Flow Test 5,628 7,839 7,638 7,821 6,013 7,000 7,000 0 010-0102220-000000-3427000 - PS Miscellaneous Charges 0 0 1,363 0 0 0 0 0 010-0102220-000000-3458000 - Other Revenue 0 (4,275) (224) 46 36,892 0 0 0 010-0102221-000000-3410203 - Rec of Equip Use - Fire OES174,389 145,433 18,226 11,067 157,566 10,000 10,000 0 010-0102221-000000-3410301 - Recovery Of Labor & Bene 719 6,906 4,066 9,054 22,647 5,000 5,000 0 010-0102221-000000-3410303 - Reimb Lab & Ben - Fire OES963,719 597,163 103,136 313,848 782,110 100,000 100,000 0 010-0102221-000000-3411801 - Other Reimbursements 24,266 3,899 0 0 5,251 0 0 0 010-0102222-000000-3410301 - Recovery Of Labor & Bene 0 0 0 691 0 0 0 0 010-0102222-000000-3417000 - Miscellaneous Charges 41,827 28,547 43,265 80,733 73,679 50,000 50,000 0 010-0102222-000000-3424101 - Fire Plan Check 47 0 0 0 0 0 0 0 010-0102223-000000-3426001 - Emer Medical Service Fees4,285,755 4,236,274 4,902,086 5,738,424 6,340,752 5,900,000 5,900,000 0 010-0102223-000000-3426003 - EMS - GEMT 3,481 (3,517) 180,755 10,674 0 0 0 0 010-0102300-000000-3410900 - Sale Of Documents 80 452 269 0 23 200 200 0 010-0102300-000000-3411801 - Other Reimbursements 200 0 0 0 0 0 0 0 010-0102300-000000-3458000 - Other Revenue 0 (16,555) (1,964) 0 0 0 0 0 010-0102310-000000-3410301 - Recovery Of Labor & Bene 0 0 0 275 0 0 0 0 010-0102310-000000-3410400 - Recovery Of Damages 0 11,598 0 0 0 0 0 0

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03/10/2026 Item No.14.

General Fund (010)
Revenues
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
010-0102310-000000-3440200 - LLA Review 4,696 4,696 10,335 23,825 4,811 9,600 9,600 0 010-0102310-000000-3441000 - Misc Eng Services (Hrly) 0 0 2,626 0 115,981 5,000 5,000 0 010-0102310-000000-3441201 - Review Of Row/Esmnt Docs 3,906 2,604 1,302 1,302 13,344 20,000 20,000 0 010-0102310-000000-3441202 - Right of Way/Esmnt Abandonment0 0 0 2,392 11,500 0 0 0 010-0102310-000000-3441301 - Parcel Map Review 5,605 16,445 17,185 0 21,842 34,000 34,000 0 010-0102310-000000-3441302 - Final Map Check Fees 0 41,852 0 10,719 52,736 90,000 90,000 0 010-0102310-000000-3441303 - Fin Map Amend/Cert Of Cor 0 0 2,899 0 0 6,000 6,000 0 010-0102310-000000-3441700 - Plan Chk And Inspection 189,694 (1,130,122) (476,638) 199,473 1,098,256 495,000 495,000 0 010-0102310-000000-3441900 - Developer Agrmt Processin 5,141 10,282 5,141 0 0 5,000 5,000 0 010-0102310-000000-3442000 - Assmt.Dist/Cfd Pymt Proc 2,516 0 0 14,372 11,307 28,800 28,800 0 010-0102310-000000-3442100 - Subdiv Agree Processing 0 1,057 0 2,166 11,500 23,000 23,000 0 010-0102310-000000-3442300 - Grading Review Fees 28,164 20,018 0 0 0 20,000 20,000 0 010-0102310-001025-3440200 - LLA Review 4,696 14,088 4,696 5,800 8,378 0 0 0 010-0102310-001025-3441201 - Review Of Row/Esmnt Docs16,926 15,624 16,926 3,938 3,906 0 0 0 010-0102310-001025-3441301 - Parcel Map Review 5,605 11,210 16,815 5,742 0 0 0 0 010-0102310-001025-3441302 - Final Map Check Fees 41,852 156,918 31,389 20,926 3,000 0 0 0 010-0102310-001025-3441303 - Fin Map Amend/Cert Of Cor 0 0 0 0 2,000 0 0 0 010-0102310-001025-3441700 - Plan Chk And Inspection 1,979,958 3,019,048 1,948,818 1,364,040 1,346,914 0 0 0 010-0102310-001025-3441900 - Developer Agrmt Processin 0 0 0 0 5,141 0 0 0 010-0102310-001025-3442000 - Assmt.Dist/Cfd Pymt Proc 12,580 12,580 2,516 10,312 19,200 0 0 0 010-0102310-001025-3442100 - Subdiv Agree Processing 4,228 13,741 10,570 1,057 15,200 0 0 0 010-0102320-000000-3410301 - Recovery Of Labor & Bene 0 0 0 0 275 0 0 0 010-0102320-000000-3440401 - Building Reinspection Fee 240 1,080 1,560 3,720 4,592 2,000 2,000 0 010-0102320-000000-3444100 - Structure Plan Check Fees1,298,637 1,234,323 961,738 971,025 1,008,084 1,054,100 1,054,100 0 010-0102320-000000-3444200 - School Mititgation Calc 39,600 48,004 32,906 42,705 25,236 30,000 30,000 0 010-0102320-000000-3444300 - Seismic Training Fee 0 7,070 4,087 0 0 2,000 2,000 0 010-0102320-000000-3444400 - State Bldg Standards Fund 0 3,338 2,256 0 0 1,200 1,200 0 010-0102330-000000-3411800 - Reimbursements 15,000 0 0 0 0 0 0 0 010-0102330-000000-3440100 - Mobile Home Park Regs 21,240 21,240 21,240 21,240 25,890 21,240 21,240 0 010-0102330-000000-3440200 - LLA Review 943 943 2,829 4,853 2,056 4,000 4,000 0 010-0102330-000000-3445500 - Planning Services - Misc Fees 0 0 187 0 1,656 0 0 0 010-0102330-000000-3446001 - Mitigation Plan Setup Fee 0 2,450 0 2,450 0 0 0 0 010-0102330-000000-3446003 - Mitigation Post Monitor 0 5,451 0 5,451 0 0 0 0 010-0102330-000000-3446101 - General Plan Amd >5 Acres 8,146 0 0 0 0 0 0 0 010-0102330-000000-3446102 - Gen Plan Amd < 5 Acres 0 0 0 0 0 9,000 9,000 0 010-0102330-000000-3446201 - Arch Review - Sfd 4,234 5,452 4,060 3,804 4,547 1,000 1,000 0 010-0102330-000000-3446202 - Arch Review - Mf/Comm 18,486 28,698 6,162 19,286 15,596 20,000 20,000 0

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03/10/2026 Item No.14.

General Fund (010)
Revenues
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
010-0102330-000000-3446301 - Zoning Verifaction Review 3,456 3,744 3,744 2,950 4,022 3,000 3,000 0 010-0102330-000000-3446302 - Rezoning Review Fees 5,575 0 0 0 0 3,000 3,000 0 010-0102330-000000-3446501 - Site Design Review Staff 6,713 9,800 4,760 6,076 6,286 3,000 3,000 0 010-0102330-000000-3446502 - Site Design Rev Plan Comm 8,910 0 0 0 0 0 0 0 010-0102330-000000-3446601 - Appeal To City Council Fe 0 958 1,485 495 0 1,000 1,000 0 010-0102330-000000-3446700 - Use Permit Fees 10,732 18,943 21,626 27,043 23,361 18,000 18,000 0 010-0102330-000000-3446701 - Conditional Use Modifctn 0 1,567 1,567 1,605 3,294 5,000 5,000 0 010-0102330-000000-3446703 - Temporary Use Permit Rvw 240 240 240 366 640 240 240 0 010-0102330-000000-3446801 - Sign Design Review Fees 6,255 4,920 0 0 0 1,000 1,000 0 010-0102330-000000-3446803 - Uniform Sign Plan 0 280 0 0 582 1,000 1,000 0 010-0102330-000000-3446804 - Special Event Sign Permit 1,740 4,020 4,380 5,026 5,348 4,000 4,000 0 010-0102330-000000-3446805 - Planning Permit Sign Only 0 5,025 9,650 7,691 10,071 3,000 3,000 0 010-0102330-000000-3446806 - Temporary Sign Permit 20 50 30 70 110 50 50 0 010-0102330-000000-3446901 - Environment Assessmnt Fee84,714 12,102 36,306 12,397 6,512 28,000 28,000 0 010-0102330-000000-3447001 - Specific Plan Amend Fees 0 0 6,574 0 7,076 7,000 7,000 0 010-0102330-000000-3447101 - Planned Dev Permit Fees 109,189 0 44,359 23,866 182,092 18,000 18,000 0 010-0102330-000000-3447102 - Planned Dev Modific Fees 17,026 34,052 8,513 8,928 18,324 9,000 9,000 0 010-0102330-000000-3447103 - Planned Dev Extension Fee 2,989 0 5,978 3,135 1,147 3,000 3,000 0 010-0102330-000000-3447300 - Notice Determination CEQA 0 0 0 0 304 0 0 0 010-0102330-000000-3447400 - Preliminary Project Revw 4,263 2,436 1,218 1,278 67,539 1,000 1,000 0 010-0102330-000000-3447501 - Tentative Subdiv Map Fee 67,110 15,266 13,250 7,339 72,946 15,000 15,000 0 010-0102330-000000-3447502 - Tentative Parcel Map 31,830 15,915 5,305 16,174 16,838 11,000 11,000 0 010-0102330-000000-3447503 - Tentative Map Revision Fe 8,841 0 0 0 0 0 0 0 010-0102330-000000-3447504 - Tentative Map Ext Fees 3,798 7,596 0 3,983 0 4,000 4,000 0 010-0102330-000000-3447600 - Variance Fees (117) (1,567) 0 1,643 0 2,000 2,000 0 010-0102330-000000-3447800 - Code Amendment Fees 0 4,268 0 0 0 2,000 2,000 0 010-0102330-000000-3448000 - Opinion-Planning Matter 0 0 0 251 258 1,000 1,000 0 010-0102330-000000-3448101 - HD Single Family Design Rev 870 232 0 656 504 1,000 1,000 0 010-0102330-000000-3448102 - HD M Fam/Comm Design Rev 0 2,054 4,108 0 2,054 4,000 4,000 0 010-0102330-000000-3448201 - Commercial Plan Check 6,484 17,948 66,015 36,412 63,456 35,000 35,000 0 010-0102330-000000-3448202 - Res Landscape Plan Review16,146 13,662 9,522 7,249 2,484 25,000 25,000 0 010-0102330-000000-3448203 - Nonres Landscape Pck&Insp151,550 252,402 22,815 303 65,168 25,000 25,000 0 010-0102330-000000-3448300 - Entertainment Permit 0 0 0 44 0 50 50 0 010-0102330-001025-3440200 - LLA Review 943 2,829 5,639 0 0 0 0 0 010-0102700-000000-3730300 - Cell Tower Interest 0 227,888 251,961 218,018 224,012 0 0 0 010-0102700-000000-3730301 - Cellular Tower Rental 412,129 112,451 278,643 202,143 206,748 312,700 312,700 0 010-0102710-000000-3410301 - Recovery Of Labor & Bene 0 0 0 104 0 0 0 0

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03/10/2026 Item No.14.

General Fund (010)
Revenues
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
010-0102710-000000-3450105 - Cultural Arts-Gallery 2,047 2,506 2,918 3,198 4,694 3,000 3,000 0 010-0102710-000000-3450300 - Special Events 12,715 101,834 137,775 117,323 46,098 95,000 45,000 (50,000) 010-0102710-000000-3450600 - Preschool Special Int 88,300 113,445 179,664 200,294 195,164 185,000 160,000 (25,000) 010-0102710-000000-3450700 - Youth 166,201 151,470 197,189 195,477 201,943 185,000 190,000 5,000 010-0102710-000000-3450702 - Youth Instructors 25,456 91,885 87,568 120,879 161,493 102,000 102,000 0 010-0102710-000000-3450800 - Teens 0 98,350 147,968 191,795 247,543 150,000 175,000 25,000 010-0102710-000000-3450900 - Adult 0 0 1,621 1,994 785 0 200 200 010-0102710-000000-3450902 - Adult Instructors 0 0 475 160 130 0 0 0 010-0102710-000000-3451000 - P & R- Senior 25 0 465 5,801 6,285 0 4,500 4,500 010-0102710-000000-3451002 - Seniors Instructors 2,824 22,470 46,742 61,152 80,378 60,000 65,000 5,000 010-0102710-000000-3451102 - Cultural Art Instructors 4,779 59,997 96,861 101,153 103,098 85,000 95,000 10,000 010-0102710-000000-3453703 - Insurance Reimbursements 0 0 5,380 0 0 0 0 0 010-0102710-000000-3458000 - Other Revenue 2,693 106 2,116 50 6,379 0 0 0 010-0102711-000000-3453701 - Catering Fees (614) 36,373 39,703 34,180 21,350 20,000 20,000 0 010-0102711-000000-3453703 - Insurance Reimbursements 1,912 7,428 14 0 10 0 0 0 010-0102711-000000-3458000 - Other Revenue 0 (540) 0 0 0 0 0 0 010-0102711-000000-3730101 - Community Center 4,654 223,757 272,573 263,560 305,148 270,000 270,000 0 010-0102711-000000-3730102 - Rotary Clubhouse Rental 294 74,833 99,353 102,715 109,865 100,000 100,000 0 010-0102711-000000-3730103 - RG Smith Clubhouse Rental 0 5,000 6,000 5,500 6,000 6,000 6,000 0 010-0102711-000000-3730105 - Park Rental 11,630 23,941 28,350 23,710 44,137 30,000 30,000 0 010-0102711-000000-3730107 - Historic District 700 11,654 2,806 7,368 5,921 5,000 1,315 (3,685) 010-0102711-000000-3730200 - Equipment Rental 0 825 7,325 6,806 8,013 5,000 7,000 2,000 010-0102720-000000-3450104 - Kemp Concessions 0 0 3 0 0 0 0 0 010-0102720-000000-3450200 - Birthday Parties 0 0 0 0 129 0 0 0 010-0102720-000000-3450700 - Youth 44,604 127,818 107,523 85,951 119,875 90,000 110,000 20,000 010-0102720-000000-3450702 - Youth Instructors 112,971 187,346 213,415 264,649 186,146 215,000 215,000 0 010-0102720-000000-3450900 - Adult 55,885 226,460 185,433 173,887 168,983 170,000 110,000 (60,000) 010-0102720-000000-3450902 - Adult Instructors 564 5,138 6,834 4,556 9,510 6,500 9,000 2,500 010-0102720-000000-3452000 - Special Programs 7,348 0 0 0 0 0 0 0 010-0102720-000000-3455001 - CYSL - User Fee 16,471 72,254 78,194 88,445 195,199 90,000 90,000 0 010-0102720-000000-3458000 - Other Revenue 10,000 8,901 7,266 80 7,000 0 0 0 010-0102720-000000-3730100 - Facility Rentals 145,444 301,698 372,325 451,746 322,093 375,000 375,000 0 010-0102721-000000-3450110 - Cafe & Birthday Sales 61 531 12,086 3,534 2,526 6,000 2,000 (4,000) 010-0102721-000000-3450700 - Youth 6,709 55,654 106,104 136,464 144,178 125,000 130,000 5,000 010-0102721-000000-3450703 - Yth Rec Prog Instructors 53,990 116,322 182,061 169,022 190,550 170,000 175,000 5,000 010-0102721-000000-3450900 - Adult 13,610 58,285 132,488 131,493 146,420 130,000 130,000 0 010-0102721-000000-3450903 - Adlt Rec Prog Instructors 0 0 0 6,135 (175) 0 0 0

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03/10/2026 Item No.14.

General Fund (010)
Revenues
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
010-0102721-000000-3456008 - Batting Cage 25,697 92,225 129,890 132,933 131,658 125,000 130,000 5,000 010-0102721-000000-3458000 - Other Revenue 1,977 6,638 7,945 18,322 9,915 2,500 2,500 0 010-0102721-000000-3730100 - Facility Rentals 45,630 119,640 167,303 196,277 216,605 185,000 200,000 15,000 010-0102730-000000-3410301 - Recovery Of Labor & Bene 0 0 0 0 796 0 0 0 010-0102730-000000-3412000 - Training Fees 6,580 6,890 5,921 7,275 7,801 7,500 7,500 0 010-0102730-000000-3450101 - Merchandise Sales 2,308 3,840 4,076 5,992 4,419 4,500 4,500 0 010-0102730-000000-3450102 - Concessionaire Sales 36,497 80,764 88,896 99,944 115,544 95,000 100,000 5,000 010-0102730-000000-3450200 - Birthday Parties 5,243 40,771 55,926 66,782 64,567 55,000 62,500 7,500 010-0102730-000000-3450300 - Special Events 0 0 1,780 5,985 3,795 3,000 3,000 0 010-0102730-000000-3450500 - Classes 18,640 18,285 16,609 22,167 23,937 20,000 20,000 0 010-0102730-000000-3450501 - Lessons 47,142 124,847 128,307 139,419 145,429 135,000 135,000 0 010-0102730-000000-3452100 - Camps (358) 6,129 11,613 9,644 8,526 10,000 10,000 0 010-0102730-000000-3454001 - Rec Swim/Lap Swim 220,443 318,292 335,979 389,070 438,376 380,000 412,629 32,629 010-0102730-000000-3454002 - Swim Team Payments 183,247 258,200 224,726 186,495 234,028 220,000 220,000 0 010-0102730-000000-3454003 - Swim Meets 55,823 37,698 54,520 31,900 20,500 30,000 30,000 0 010-0102730-000000-3458000 - Other Revenue (164) 76 (402) 5,856 3,218 0 0 0 010-0102730-000000-3730100 - Facility Rentals 0 488 1,200 2,100 1,392 0 0 0 010-0102730-000000-3730110 - Classroom Rental 0 917 1,000 1,000 1,000 0 0 0 010-0102730-000000-3730111 - Pool Rental 43,350 39,750 75,765 75,291 52,499 65,000 65,000 0 010-0102900-000000-3411800 - Reimbursements 1,186 6,491 3,475 4,354 5,738 4,000 4,000 0 010-0102900-000000-3411801 - Other Reimbursements 0 600 0 0 0 0 0 0 010-0102900-000000-3458000 - Other Revenue 0 (1,512) 1 0 0 0 0 0 010-0102900-000000-3730130 - Library 0 4,000 0 0 0 0 0 0 010-0102900-002578-3411801 - Other Reimbursements 0 54 0 0 0 0 0 0 010-0103700-000000-3410301 - Recovery Of Labor & Bene 15,372 1,667 0 0 19,183 0 0 0 010-0103801-000000-3410301 - Recovery Of Labor & Bene 0 0 1,288 282 70 0 0 0 010-0103801-000000-3411801 - Other Reimbursements 1,929 17,998 7,340 20,654 6,681 5,000 5,000 0 010-0103801-000000-3411803 - Program Income (5,018) 1,010 14,943 14,279 15,559 15,000 15,000 0 010-0103801-000000-3411821 - Sports Field User Fee 5,068 18,246 14,428 20,092 20,316 20,000 20,000 0 010-0103801-000000-3411822 - Parks Lighting Fee 21,446 50,950 57,042 41,225 52,915 40,000 40,000 0 010-0103801-000000-3451301 - Set Up 4,272 13,450 15,025 13,050 13,498 12,000 12,000 0 010-0103801-000000-3458000 - Other Revenue 0 0 0 0 25,000 0 0 0 010-0103801-000000-3730106 - Arena Rental Fees 0 0 2,918 0 2,394 0 0 0 010-0103803-000000-3410301 - Recovery Of Labor & Bene 0 0 0 27,099 2,579 0 0 0 010-0103805-000000-3417000 - Miscellaneous Charges 27,000 28,500 30,000 30,000 30,000 30,000 30,000 0 010-0104000-000000-3410301 - Recovery Of Labor & Bene 663 0 0 0 0 0 0 0 010-0104000-000000-3450101 - Merchandise Sales 4,779 61,990 69,650 64,743 97,437 70,000 70,000 0

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03/10/2026 Item No.14.

General Fund (010)
Revenues
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
010-0104000-000000-3450102 - Concessionaire Sales 629 5,824 23,461 34,693 47,210 30,000 30,000 0 010-0104000-000000-3450200 - Birthday Parties (249) 11,952 16,687 19,544 21,190 18,000 18,000 0 010-0104000-000000-3450300 - Special Events 0 (25,490) 168,200 188,080 168,377 165,000 165,000 0 010-0104000-000000-3450400 - Ticket Sales 218,545 541,193 491,228 529,281 540,726 520,000 550,000 30,000 010-0104000-000000-3452100 - Camps 54,389 66,948 77,599 75,785 78,063 70,000 70,000 0 010-0104000-000000-3457001 - Zoo Education Coordinator 0 600 770 810 520 600 600 0 010-0104000-000000-3457002 - Zoo Tours 0 1,370 33,048 54,628 53,261 45,000 45,000 0 010-0104000-000000-3457003 - Zoo Outreach Programs (350) 0 0 0 0 0 0 0 010-0104000-000000-3457004 - Rentals/Overnighters (1,200) 22,068 27,623 7,210 8,908 7,000 7,000 0 010-0104000-000000-3458000 - Other Revenue 2,638 (223) 13 171 0 0 0 0 010-0104000-007048-3450300 - Special Events 0 187,503 0 0 0 0 0 0 010-0105000-000000-3410301 - Recovery Of Labor & Bene(318,728) 166,908 45,952 59,738 74,075 0 0 0 010-0105000-000000-3411800 - Reimbursements 976 75 148,393 (105,387) 124,089 30,000 30,000 0 010-0105000-000000-3411801 - Other Reimbursements 335,629 589 42,087 749 76,046 500 500 0 010-0105000-000000-3411807 - Non-Direct Charge Reimburse 0 1,182,230 1,099,309 993,145 869,756 2,171,730 2,171,730 0 010-0105000-000000-3458000 - Other Revenue 0 12,187 575 0 63 0 0 0 010-0105000-000000-3730080 - Sundry Rental Income 0 36 12 12 0 0 0 0 010-0105000-000000-3730120 - Natoma Learning Station (299,566) 0 0 0 0 0 0 0 010-0105000-000000-3730301 - Cellular Tower Rental 1,890 0 1,620 1,620 0 0 0 0 010-0105000-000000-3730302 - Cable TV Tower Rental 8,497 8,497 7,789 7,681 8,870 8,500 8,500 0 010-0105000-000000-3730400 - Billboard Revenue 23,809 28,661 30,370 131,224 49,578 30,000 30,000 0 010-0105000-002390-3411800 - Reimbursements 0 3,500 5,681 0 0 0 0 0 010-0105000-002391-3411800 - Reimbursements 0 23,939 0 0 0 0 0 0 010-0105000-008067-3411800 - Reimbursements 0 0 70,657 87,928 0 0 0 0 023-0232601-000000-3410107 - Engineering Fees 1,305,829 1,247,599 399,683 406,474 510,146 800,000 800,000 0 023-0232601-000000-3410301 - Recovery Of Labor & Bene 0 0 0 16,504 12,900 0 0 0 023-0232601-000000-3411800 - Reimbursements 0 0 56 294 0 0 0 0 023-0232601-000000-3411801 - Other Reimbursements 46,467 0 99,617 40,797 0 0 0 0 023-0232601-000000-3411807 - Non-Direct Charge Reimburse 0 309,702 285,822 155,718 0 300,000 300,000 0 023-0232601-000000-3453703 - Insurance Reimbursements 0 0 2,928 0 0 0 0 0 023-0232601-RD1101-3411801 - Other Reimbursements 60,000 0 0 0 0 0 0 0 023-0233200-000000-3410301 - Recovery Of Labor & Bene 0 0 4,783 16,826 35,908 0 0 0 023-0233200-000000-3410400 - Recovery Of Damages 778 17,652 250 494 4,000 0 0 0 023-0233200-000000-3411807 - Non-Direct Charge Reimburse 0 290,000 130,500 400,000 0 150,000 150,000 0 023-0233201-000000-3410301 - Recovery Of Labor & Bene 411 79 19,513 78,850 47,192 0 0 0 023-0233201-000000-3410400 - Recovery Of Damages 4,967 0 7,052 19,798 4,818 0 0 0 023-0233201-000000-3411801 - Other Reimbursements 0 30,052 0 0 51 0 0 0

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03/10/2026 Item No.14.

General Fund (010)
Revenues
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
023-0233201-000000-3411807 - Non-Direct Charge Reimburse 0 174,570 164,805 169,537 0 175,000 175,000 0 023-0235000-000000-3410301 - Recovery Of Labor & Bene 22,105 21,136 0 0 0 0 0 0 034-0342601-000000-3560100 - Impact Fee FPA 165,873 206,118 237,585 212,222 133,399 0 0 0 13,959,33518,250,44717,696,35618,948,23721,648,60618,058,910 18,058,910 0 Fines, Impact Fees
010-0100000-000000-3510400 - Penalty 0 0 171 2,672 3,340 0 0 0 010-0101909-000000-3510800 - Fines - Spay / Neuter 0 0 0 0 0 200 200 0 010-0101909-002909-3510800 - Fines - Spay / Neuter 590 190 195 0 0 0 0 0 010-0102110-000000-3510100 - Fines - Traffic 51,160 35,345 47,097 71,674 70,181 45,000 45,000 0 010-0102110-000000-3510200 - Fines - Court 62,584 50,919 51,480 54,159 60,563 60,000 60,000 0 010-0102110-000000-3510300 - Fines - Parking 5,964 3,452 3,820 2,622 5,125 4,000 4,000 0 010-0102325-000000-3510700 - Sanctions-Code Enforcemnt 350 0 250 62,650 100 1,000 1,000 0 010-0102325-000000-3510702 - Abatement Fine Levied 0 0 100 0 0 0 0 0 010-0102900-000000-3510000 - Fines 5,706 25,399 29,968 12,587 10,961 8,000 8,000 0 010-0105000-000000-3510400 - Penalty 26,986 18,466 0 1,000 0 0 0 0 153,339 133,772 133,080 207,365 150,269 118,200 118,200 0 Interest
010-0100000-000000-3620100 - Unrealized Gain/Loss (116,209) (1,108,074) (244,830) 651,738 652,263 0 0 0 010-0100025-000000-3611000 - Fiscal Agent Interest 10 (154) (833) (4,661) (6,138) 0 0 0 010-0105000-000000-3610000 - Interest Earned 166,430 180,411 778,243 1,177,460 864,261 600,000 600,000 0 010-0105000-000000-3610100 - Pre Allocation All Funds 0 (1,611) (4,266) 52,635 (56,144) 0 0 0 010-0105000-000000-3610300 - Fee Deferrals 0 1,139 0 0 0 0 0 0 010-0105000-000000-3611000 - Fiscal Agent Interest 30,170 28,137 191,390 275,546 265,587 0 0 0 031-0315000-000000-3620100 - Unrealized Gain/Loss (59,538) (104,332) (140,499) 138,673 125,678 0 0 0 031-0319900-000000-3610000 - Interest Earned 31,282 28,017 181,225 364,123 391,960 0 0 0 032-0329900-000000-3610000 - Interest Earned 14,091 20,754 116,986 195,653 218,823 0 0 0 033-0339900-000000-3610000 - Interest Earned 1,898 1,247 3,521 5,752 6,504 0 0 0 034-0349900-000000-3610000 - Interest Earned 1,383 3,151 13,757 34,118 45,483 0 0 0 69,519 (951,314) 894,693 2,891,036 2,508,277 600,000 600,000 0 Other Revenue
010-0100000-000000-3720000 - Franchise Fees 2,135 0 0 0 0 0 0 0 010-0100000-000000-3720001 - Gas Utility Franchise 262,211 291,804 367,781 410,282 355,606 356,000 356,000 0 010-0100000-000000-3720002 - Electric Franchise Fees 0 2,751 3,224 2,828 9,226 3,000 3,000 0 010-0100000-000000-3720003 - Cable TV Franchise Fees 473,910 600,421 460,230 334,652 364,474 400,000 400,000 0 010-0100000-000000-3750100 - Donations 0 0 0 0 140 0 0 0 010-0100000-000000-3760110 - Other 0 (55,289) 0 0 0 0 0 0 010-0100000-000000-3780000 - Sundry Revenue 0 0 552 0 0 0 0 0

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03/10/2026 Item No.14.

General Fund (010)
Revenues
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
010-0102110-000000-3750170 - Grants - Non Govt. 15,150 0 0 0 0 0 0 0 010-0102110-000000-3760100 - Fixed Asset Disposition 11,050 16,078 60,478 61,611 0 10,000 10,000 0 010-0102110-000000-3780100 - Sundry Revenue - Miscellaneous0 0 1 0 0 0 0 0 010-0102220-000000-3760100 - Fixed Asset Disposition 0 43,064 0 0 0 0 0 0 010-0102221-000000-3780000 - Sundry Revenue 20 0 299 0 0 0 0 0 010-0102223-000000-3780000 - Sundry Revenue 0 740 178 804 6,439 0 0 0 010-0102320-000000-3780000 - Sundry Revenue 0 0 0 824 0 0 0 0 010-0102330-000000-3780000 - Sundry Revenue 837 41 0 0 0 0 0 0 010-0102710-000000-3750301 - Community Spons-Donations2,341 14,292 12,732 22,036 21,839 12,000 12,000 0 010-0102900-000000-3750130 - Library - Georgia Murray 650 1,510 3,529 3,661 19,985 25,000 25,000 0 010-0102900-000000-3780000 - Sundry Revenue 4 0 0 0 0 0 0 0 010-0102900-002576-3750130 - Library - Georgia Murray 13,068 20,636 33,298 75,501 28,100 0 0 0 010-0102900-002578-3750130 - Library - Georgia Murray 0 554 0 20 0 0 0 0 010-0103803-008024-3750100 - Donations 0 0 0 0 1,000 0 0 0 010-0104000-000000-3750101 - Friends Partnership 108,472 94,538 102,097 100,077 99,987 0 0 0 010-0104000-000000-3780000 - Sundry Revenue 0 1,454 0 0 0 0 0 0 010-0105000-000000-3750100 - Donations 0 0 0 0 1,500 0 0 0 010-0105000-000000-3760100 - Fixed Asset Disposition 70,933 57,567 15,558 60,158 21,377 40,000 40,000 0 010-0105000-000000-3780000 - Sundry Revenue 24,057 20,288 31,116 12,533 50,989 20,000 20,000 0 010-0105000-000000-3780100 - Sundry Revenue - Miscellaneous304,310 15,088 22,793 13,351 18,833 16,674 16,674 0 010-0105000-003201-3750100 - Donations 39,500 44,500 18,300 26,000 24,550 0 0 0 010-0105000-003204-3750100 - Donations 51,000 6,000 48,500 32,500 26,500 0 0 0 012-0121909-000000-3750100 - Donations 1,299 1,565 1,013 872 0 0 0 0 023-0232601-000000-3780000 - Sundry Revenue 5 0 10 0 0 0 0 0 023-0233201-000000-3780000 - Sundry Revenue 662 562 382 0 1,620 0 0 0 031-0310000-000000-3780000 - Sundry Revenue 0 0 0 (502,796) (735,193) 0 0 0 032-0320000-000000-3780000 - Sundry Revenue 0 0 0 (195,653) (383,628) 0 0 0 033-0330000-000000-3780000 - Sundry Revenue 0 0 0 (5,752) (14,723) 0 0 0 1,381,614 1,178,166 1,182,071 453,511 (81,380) 882,674 882,674 0 89,525,79899,031,792106,903,722114,711,602117,567,198116,043,936 116,043,936 0

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03/10/2026 Item No.14.

General Fund
City Council
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101100-000000-5011001 - Permanent 49,250 49,200 52,303 54,000 54,950 55,200 55,200 0 010-0101100-000000-5011003 - Overtime 0 441 0 0 0 0 0 0 010-0101100-000000-5011014 - Annual Leave Account 0 0 0 0 0 0 558 558 010-0101100-000000-5051502 - FICA 3,521 3,460 3,827 4,078 4,104 4,266 4,266 0 010-0101100-000000-5051506 - PERS 13,504 15,624 15,845 15,553 12,418 21,894 21,894 0 010-0101100-000000-5051522 - Combined Benefits 32,513 27,931 19,654 22,782 29,411 33,716 33,158 (558) Salaries & Benefits 98,788 96,656 91,629 96,413 100,884 115,076 115,076 0 Operating Expense
010-0101100-000000-6102001 - Printing 0 178 0 0 0 0 0 0 010-0101100-000000-6102004 - Rents 498 498 501 500 498 600 600 0 010-0101100-000000-6102101 - Telephone 137 136 137 138 142 175 175 0 010-0101100-000000-6102103 - Internet 2,202 2,414 2,414 2,213 2,616 2,500 2,500 0 010-0101100-000000-6102200 - Travel & Meetings 170 10,208 20,506 19,239 34,704 35,000 35,000 0 010-0101100-000000-6103001 - Office Supplies 224 249 45 0 0 100 100 0 010-0101100-000000-6103002 - Departmental 668 572 1,325 0 245 200 200 0 010-0101100-000000-6103012 - Small Equipment 0 0 140 0 0 0 0 0 010-0101100-009465-6102001 - Printing 0 0 59 0 0 0 0 0
010-0101100-009465-6102200 - Travel & Meetings 0 0 45 36 50 0 0 0 010-0101100-009465-6103002 - Departmental 0 0 272 85 0 0 0 0 Operating Expenses 3,899 14,256 25,445 22,211 38,255 38,575 38,575 0

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03/10/2026 Item No.14.

General Fund
City Council
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0101100-000000-6505016 - Liability Insurance 1,465 1,465 1,465 1,465 1,465 1,465 1,465 0 Insurance 1,465 1,465 1,465 1,465 1,465 1,465 1,465 0
Total 104,152 112,377 118,539 120,089 140,603 155,116 155,116 0

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03/10/2026 Item No.14.

General Fund
City Manager's Office
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101200-000000-5011001 - Permanent 349,528 338,728 343,302 377,714 381,568 401,768 411,068 9,300 010-0101200-000000-5011002 - Temporary 6,473 15,422 4,616 2,023 0 0 0 0 010-0101200-000000-5011003 - Overtime 0 561 0 0 1,575 0 0 0 010-0101200-000000-5011014 - Annual Leave Account 0 6,667 5,390 5,420 5,746 5,952 6,131 179 010-0101200-000000-5051502 - FICA 19,662 19,926 20,349 21,579 21,544 22,743 23,358 615 010-0101200-000000-5051506 - PERS 186,988 141,258 148,318 158,533 182,972 177,719 181,858 4,139 010-0101200-000000-5051509 - Deferred Comp City Pd 22,760 22,137 22,236 23,970 19,959 26,155 26,852 697 010-0101200-000000-5051510 - Expense Account 2,400 2,400 2,400 2,400 1,840 2,400 2,400 0 010-0101200-000000-5051515 - Auto Allowance 6,600 6,000 6,000 6,000 4,600 6,000 6,000 0 010-0101200-000000-5051522 - Combined Benefits 46,109 50,706 36,828 36,840 38,000 37,677 37,734 57 Salaries & Benefits 640,520 603,805 589,438 634,479 657,805 680,414 695,401 14,987 Operating Expense
010-0101200-000000-6102001 - Printing 640 1,545 0 393 110 400 400 0 010-0101200-000000-6102002 - Dues & Publications 3,425 3,004 2,434 0 1,643 5,537 5,537 0 010-0101200-000000-6102003 - Advertising 2,775 0 5,000 0 1,072 5,360 5,360 0 010-0101200-000000-6102004 - Rents 5,146 5,274 5,221 5,036 5,092 4,800 4,800 0 010-0101200-000000-6102005 - Training & Education 0 4,634 0 4,800 107 1,000 1,000 0 010-0101200-000000-6102101 - Telephone 386 385 397 414 435 1,330 1,330 0 010-0101200-000000-6102103 - Internet 622 483 483 443 583 0 0 0 010-0101200-000000-6102200 - Travel & Meetings (1,201) 6,780 4,015 2,214 7,335 5,925 5,925 0 010-0101200-000000-6102400 - Contracts 56,073 56,179 54,600 57,989 62,172 45,934 45,934 0 010-0101200-000000-6102416 - Pre Employment Costs 0 0 0 52 207 0 0 0 010-0101200-000000-6102503 - Equipment Maintenance 0 362 0 0 0 0 0 0 010-0101200-000000-6102701 - Hardware 0 0 0 1,986 0 3,300 3,300 0 010-0101200-000000-6102702 - Software 105 1,469 0 0 40 1,635 1,635 0 010-0101200-000000-6102703 - Software License & Maint 0 0 0 3,589 2,160 0 0 0 010-0101200-000000-6103001 - Office Supplies 1,409 1,694 135 291 244 1,200 1,200 0 010-0101200-000000-6103002 - Departmental 794 3,652 8,548 2,357 4,339 7,000 7,000 0 010-0101200-000000-6103012 - Small Equipment 0 0 1,165 1,770 1,230 0 0 0

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03/10/2026 Item No.14.

General Fund
City Manager's Office
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0101200-009465-6102001 - Printing 0 0 462 0 191 0 0 0 010-0101200-009465-6102400 - Contracts 0 0 0 98 0 0 0 0 010-0101200-009465-6103001 - Office Supplies 0 1,383 1,700 975 1,800 0 0 0 010-0101200-009465-6103002 - Departmental 0 230 794 457 840 0 0 0 Operating Expenses 70,175 87,074 84,952 82,863 89,599 83,421 83,421 0 Insurance
010-0101200-000000-6505007 - Unemployment 632 0 0 0 0 0 0 0 010-0101200-000000-6505016 - Liability Insurance 10,294 9,588 16,550 18,824 27,631 33,487 33,487 0 Insurance 10,926 9,588 16,550 18,824 27,631 33,487 33,487 0 Total 721,621 700,467 690,940 736,166 775,034 797,322 812,309 14,987

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03/10/2026 Item No.14.

General Fund
City Manager's Office - PIO
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101203-000000-5011001 - Permanent 214,748 223,663 249,021 275,646 290,819 299,310 300,907 1,597 010-0101203-000000-5011002 - Temporary 0 0 0 9,680 23,919 25,000 25,000 0 010-0101203-000000-5011003 - Overtime 1,723 0 0 0 0 0 0 0 010-0101203-000000-5011014 - Annual Leave Account 0 3,312 3,574 3,969 4,221 4,246 4,451 205 010-0101203-000000-5051502 - FICA 17,221 17,872 19,567 21,858 24,509 24,415 22,779 (1,636) 010-0101203-000000-5051506 - PERS 90,737 93,182 104,322 113,162 121,200 129,722 132,035 2,313 010-0101203-000000-5051509 - Deferred Comp City Pd 8,374 8,690 9,429 10,259 11,260 12,799 13,136 337 010-0101203-000000-5051515 - Auto Allowance 3,600 3,600 3,600 3,600 3,600 3,600 3,600 0 010-0101203-000000-5051522 - Combined Benefits 36,542 36,569 36,677 36,841 37,945 37,008 37,040 32 Salaries & Benefits 372,944 386,888 426,191 475,015 517,474 536,100 538,948 2,848 Operating Expenses
010-0101203-000000-6102001 - Printing 308 0 0 364 631 1,000 1,000 0 010-0101203-000000-6102002 - Dues & Publications 2,532 921 2,054 2,487 3,713 1,100 1,100 0 010-0101203-000000-6102003 - Advertising 341 2,583 3,678 4,092 1,953 4,000 4,000 0 010-0101203-000000-6102005 - Training & Education 40 1,820 0 85 638 4,012 4,012 0 010-0101203-000000-6102006 - Postage 22 0 5,994 298 0 1,000 1,000 0 010-0101203-000000-6102101 - Telephone 0 38 0 0 0 0 0 0 010-0101203-000000-6102103 - Internet 912 901 959 883 941 500 500 0 010-0101203-000000-6102200 - Travel & Meetings 619 2,121 9,843 5,700 5,197 1,775 1,775 0 010-0101203-000000-6102400 - Contracts 71,089 54,956 40,346 37,543 30,557 53,250 53,250 0 010-0101203-000000-6102416 - Pre Employment Costs 0 32 0 126 0 0 0 0 010-0101203-000000-6102701 - Hardware 0 5,035 364 1,449 2,768 2,700 2,700 0 010-0101203-000000-6102702 - Software 2,515 909 1,188 1,138 1,454 500 500 0 010-0101203-000000-6102703 - Software License & Maint 0 0 7,346 3,591 7,689 0 0 0 010-0101203-000000-6103001 - Office Supplies 203 20 0 16 0 125 125 0 010-0101203-000000-6103002 - Departmental 557 217 7,110 1,490 0 200 200 0 010-0101203-003201-6102003 - Advertising 400 0 0 0 0 0 0 0 010-0101203-007048-6102003 - Advertising 0 0 745 92 0 0 0 0 010-0101203-007048-6102400 - Contracts 0 0 0 700 0 0 0 0

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03/10/2026 Item No.14.

General Fund
City Manager's Office - PIO
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0101203-009465-6102001 - Printing 0 54 0 58 0 0 0 0 010-0101203-009465-6102003 - Advertising 0 0 36 0 0 0 0 0 010-0101203-009465-6103002 - Departmental 0 0 113 276 0 0 0 0 Operating Expenses 79,539 69,607 79,776 60,388 55,541 70,162 70,162 0 Insurance
010-0101203-000000-6505007 - Unemployment 0 0 0 0 218 0 0 0 010-0101203-000000-6505016 - Liability Insurance 8,235 9,588 11,033 12,549 18,402 22,325 22,325 0 Insurance 8,235 9,588 11,033 12,549 18,620 22,325 22,325 0 Total 460,718 466,083 516,999 547,952 591,635 628,587 631,435 2,848

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03/10/2026 Item No.14.

General Fund
City Clerk
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101400-000000-5011001 - Permanent 299,004 307,433 335,240 324,135 349,688 373,546 367,706 (5,840) 010-0101400-000000-5011003 - Overtime 4 0 0 0 0 0 0 0
010-0101400-000000-5011014 - Annual Leave Account 0 4,267 4,568 4,934 4,911 5,092 5,285 193 010-0101400-000000-5051502 - FICA 24,183 24,584 26,171 25,220 26,934 28,235 28,597 362 010-0101400-000000-5051506 - PERS 125,147 126,476 139,439 133,230 146,966 162,757 161,494 (1,263) 010-0101400-000000-5051509 - Deferred Comp City Pd 13,300 13,754 16,311 16,702 17,125 18,124 17,908 (216) 010-0101400-000000-5051515 - Auto Allowance 3,600 3,600 3,600 3,600 3,600 3,600 3,600 0 010-0101400-000000-5051522 - Combined Benefits 52,944 53,436 53,584 53,735 55,756 54,468 54,451 (17) Salaries & Benefits 518,182 533,550 578,913 561,555 604,980 645,822 639,041 (6,781) Operating Expenses
010-0101400-000000-6102001 - Printing 48 0 0 95 0 500 500 0 010-0101400-000000-6102002 - Dues & Publications 1,199 1,274 619 630 874 1,200 1,200 0 010-0101400-000000-6102003 - Advertising 5,616 7,920 4,932 8,721 5,845 5,600 5,600 0 010-0101400-000000-6102004 - Rents 5,441 5,328 5,192 5,815 6,875 6,400 6,400 0 010-0101400-000000-6102005 - Training & Education 11,222 2,382 3,195 2,836 4,427 9,000 4,000 (5,000) 010-0101400-000000-6102006 - Postage 14 0 0 0 0 0 0 0
010-0101400-000000-6102009 - Folsom Muni Codes 2,918 1,762 2,456 1,957 2,322 2,500 2,500 0 010-0101400-000000-6102103 - Internet 443 483 483 443 523 500 500 0 010-0101400-000000-6102200 - Travel & Meetings 22 1,271 2,377 1,076 6,001 3,000 8,000 5,000 010-0101400-000000-6102400 - Contracts 0 0 5,200 500 500 600 600 0 010-0101400-000000-6102416 - Pre Employment Costs 191 0 0 0 0 0 0 0 010-0101400-000000-6102503 - Equipment Maintenance 0 0 0 0 0 200 200 0 010-0101400-000000-6102701 - Hardware 81 0 0 1,971 3,020 3,574 3,574 0 010-0101400-000000-6102702 - Software 0 0 0 0 0 200 200 0 010-0101400-000000-6102703 - Software License & Maint 19,880 20,444 23,451 27,035 31,440 35,000 35,000 0 010-0101400-000000-6103001 - Office Supplies 690 416 170 953 0 1,000 1,000 0 010-0101400-000000-6103002 - Departmental 3,441 1,896 1,495 3,702 608 3,700 3,700 0 010-0101400-000000-6103012 - Small Equipment 0 0 2,185 0 1,081 0 0 0 010-0101400-009465-6102001 - Printing 0 0 460 169 95 0 0 0

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03/10/2026 Item No.14.

General Fund
City Clerk
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0101400-009465-6103001 - Office Supplies 0 203 429 540 548 0 0 0 010-0101400-009465-6103002 - Departmental 0 0 0 358 98 0 0 0 Operating Expenses 51,205 43,378 52,644 56,801 64,258 72,974 72,974 0 Insurance
010-0101400-000000-6505016 - Liability Insurance 12,353 14,382 16,550 18,824 27,620 33,487 33,487 0 Insurance 12,353 14,382 16,550 18,824 27,620 33,487 33,487 0 Total 581,740 591,310 648,107 637,181 696,858 752,283 745,502 (6,781)

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03/10/2026 Item No.14.

General Fund
City Clerk - Elections
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Operating Expenses
010-0101401-000000-6102400 - Contracts 65,873 0 46,173 0 61,145 0 0 0 Operating Expenses 65,873 0 46,173 0 61,145 0 0 0
Total 65,873 0 46,173 0 61,145 0 0 0

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03/10/2026 Item No.14.

General Fund
Finance - Administration
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101601-000000-5011001 - Permanent 242,708 244,546 268,900 287,723 278,668 311,128 304,456 (6,672) 010-0101601-000000-5011014 - Annual Leave Account 0 3,586 3,871 4,152 4,449 4,385 4,517 132 010-0101601-000000-5051502 - FICA 17,355 17,057 18,795 19,347 18,622 20,110 20,476 366 010-0101601-000000-5051506 - PERS 101,500 100,945 111,698 118,567 119,055 137,918 134,949 (2,969) 010-0101601-000000-5051509 - Deferred Comp City Pd 13,123 13,149 13,997 15,282 15,820 17,178 16,744 (434) 010-0101601-000000-5051515 - Auto Allowance 3,900 3,600 3,600 3,600 3,600 3,600 3,600 0 010-0101601-000000-5051522 - Combined Benefits 35,925 36,082 36,218 36,335 36,457 36,522 36,481 (41) Salaries & Benefits 414,511 418,965 457,078 485,006 476,671 530,841 521,223 (9,618) Operating Expenses
010-0101601-000000-6102001 - Printing 0 0 0 0 0 10 10 0 010-0101601-000000-6102002 - Dues & Publications 976 666 928 1,086 983 1,000 1,000 0 010-0101601-000000-6102004 - Rents 10,265 10,219 9,819 9,953 10,948 15,883 11,883 (4,000) 010-0101601-000000-6102005 - Training & Education 1,252 228 485 948 50 3,863 3,863 0 010-0101601-000000-6102101 - Telephone 1,180 1,276 1,326 1,337 1,370 1,600 1,600 0 010-0101601-000000-6102200 - Travel & Meetings 245 40 424 401 65 100 100 0 010-0101601-000000-6102400 - Contracts 5,466 1,399 66,000 2,958 0 0 0 0 010-0101601-000000-6102416 - Pre Employment Costs 0 0 0 188 187 0 0 0 010-0101601-000000-6102503 - Equipment Maintenance 0 0 0 0 0 450 450 0 010-0101601-000000-6102701 - Hardware 0 0 1,079 0 0 5,263 5,263 0 010-0101601-000000-6102702 - Software 0 0 0 0 4,305 1,987 1,987 0 010-0101601-000000-6103001 - Office Supplies 1,635 1,659 104 117 214 1,300 1,300 0 010-0101601-000000-6103002 - Departmental 1,085 445 1,095 2,312 2,984 1,770 1,770 0 010-0101601-000000-6103012 - Small Equipment 0 183 0 203 0 0 0 0 010-0101601-009465-6103001 - Office Supplies 0 1,062 2,383 1,441 1,810 0 0 0 010-0101601-009465-6103002 - Departmental 0 27 0 261 49 0 0 0 Operating Expenses 22,104 17,206 83,643 21,203 22,965 33,226 29,226 (4,000)

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03/10/2026 Item No.14.

General Fund
Finance - Administration
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0101601-000000-6505016 - Liability Insurance 8,235 9,588 11,033 12,549 18,402 22,325 22,325 0 Insurance 8,235 9,588 11,033 12,549 18,402 22,325 22,325 0 Total 444,849 445,758 551,754 518,758 518,038 586,392 572,774 (13,618)

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03/10/2026 Item No.14.

General Fund
Finance - Disbursements
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101602-000000-5011001 - Permanent 336,843 303,943 294,907 416,603 421,877 460,111 462,790 2,679 010-0101602-000000-5011003 - Overtime 353 1,097 718 0 0 1,000 1,000 0 010-0101602-000000-5011014 - Annual Leave Account 0 5,171 5,330 5,590 6,814 6,395 6,751 356 010-0101602-000000-5051502 - FICA 25,234 23,230 22,491 32,244 31,768 36,676 36,908 232 010-0101602-000000-5051506 - PERS 142,889 125,593 123,179 170,999 180,021 203,415 204,607 1,192 010-0101602-000000-5051509 - Deferred Comp City Pd 6,380 5,077 6,898 12,023 11,967 12,910 12,910 0 010-0101602-000000-5051522 - Combined Benefits 81,959 79,396 79,463 79,572 90,259 90,235 90,251 16 Salaries & Benefits 593,658 543,506 532,986 717,031 742,706 810,742 815,217 4,475 Operating Expenses
010-0101602-000000-6102001 - Printing 0 0 0 0 0 250 250 0 010-0101602-000000-6102002 - Dues & Publications 85 0 0 0 0 500 500 0 010-0101602-000000-6102003 - Advertising 0 0 275 0 0 0 0 0 010-0101602-000000-6102005 - Training & Education 0 0 0 1,050 0 2,558 2,558 0 010-0101602-000000-6102006 - Postage 0 7 300 0 0 30 30 0 010-0101602-000000-6102200 - Travel & Meetings 0 0 0 0 0 500 500 0 010-0101602-000000-6102400 - Contracts 1,120 0 2,761 3,068 0 4,000 0 (4,000) 010-0101602-000000-6102416 - Pre Employment Costs 0 158 1,217 188 187 0 0 0 010-0101602-000000-6102701 - Hardware 0 0 0 2,911 4,101 3,350 3,350 0 010-0101602-000000-6102702 - Software 0 0 0 0 15 700 700 0 010-0101602-000000-6102703 - Software License & Maint 1,000 0 0 0 855 6,063 10,428 4,365 010-0101602-000000-6103001 - Office Supplies 2,174 769 446 762 94 3,104 3,104 0 010-0101602-000000-6103002 - Departmental 653 842 2,021 629 1,814 2,751 2,751 0 010-0101602-000000-6103012 - Small Equipment 790 0 0 445 1,127 0 0 0 010-0101602-009465-6103001 - Office Supplies 0 358 2,172 552 499 0 0 0 010-0101602-009465-6103002 - Departmental 0 0 20 595 2,015 0 0 0 Operating Expenses 5,823 2,135 9,213 10,201 10,706 23,806 24,171 365

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03/10/2026 Item No.14.

General Fund
Finance - Disbursements
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0101602-000000-6505007 - Unemployment 0 0 0 0 9,000 0 0 0 010-0101602-000000-6505016 - Liability Insurance 16,471 19,176 22,067 25,099 36,805 44,649 44,649 0 Insurance 16,471 19,176 22,067 25,099 45,805 44,649 44,649 0 Total 615,952 564,817 564,266 752,331 799,217 879,197 884,037 4,840

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03/10/2026 Item No.14.

General Fund
Finance - Revenue
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101603-000000-5011001 - Permanent 316,653 313,381 389,723 429,232 405,415 425,968 520,522 94,554 010-0101603-000000-5011002 - Temporary 29,748 26,900 20,123 14,760 15,174 35,000 35,000 0 010-0101603-000000-5011003 - Overtime 118 2,402 988 0 0 0 0 0 010-0101603-000000-5011014 - Annual Leave Account 0 6,533 6,746 7,174 5,811 5,867 7,430 1,563 010-0101603-000000-5051502 - FICA 25,910 25,719 31,056 33,228 31,667 36,328 41,334 5,006 010-0101603-000000-5051506 - PERS 134,797 126,928 161,504 173,844 171,681 188,221 230,030 41,809 010-0101603-000000-5051509 - Deferred Comp City Pd 4,826 3,625 7,129 8,617 9,447 11,003 12,358 1,355 010-0101603-000000-5051522 - Combined Benefits 103,105 108,325 108,419 108,609 90,465 90,023 107,605 17,582 Salaries & Benefits 615,158 613,813 725,688 775,464 729,660 792,410 954,279 161,869 Operating Expenses
010-0101603-000000-6102001 - Printing 54 0 0 0 0 0 0 0
010-0101603-000000-6102002 - Dues & Publications 0 0 150 300 55 100 100 0 010-0101603-000000-6102003 - Advertising 150 0 0 0 0 0 0 0 010-0101603-000000-6102004 - Rents 3,796 3,796 3,796 3,886 3,876 4,435 4,435 0 010-0101603-000000-6102005 - Training & Education 0 0 730 3,062 583 2,000 2,000 0 010-0101603-000000-6102006 - Postage 0 4 0 0 0 500 500 0 010-0101603-000000-6102200 - Travel & Meetings 0 0 0 0 0 300 300 0 010-0101603-000000-6102400 - Contracts 133,920 79,783 146,182 144,993 3,527 891 891 0 010-0101603-000000-6102416 - Pre Employment Costs 544 270 364 56 32 0 0 0 010-0101603-000000-6102503 - Equipment Maintenance 0 0 0 0 0 680 680 0 010-0101603-000000-6102701 - Hardware 1,818 2,535 1,905 2,776 5,231 3,736 3,736 0 010-0101603-000000-6102702 - Software 105 0 0 0 0 1,050 1,050 0 010-0101603-000000-6102703 - Software License & Maint 2,119 5,683 1,875 2,163 2,288 3,675 3,675 0 010-0101603-000000-6103001 - Office Supplies 305 454 46 15 406 1,508 1,508 0 010-0101603-000000-6103002 - Departmental 425 79 615 142 21 650 650 0 010-0101603-000000-6103012 - Small Equipment 205 0 49 0 372 0 0 0 010-0101603-009465-6103001 - Office Supplies 0 19 63 0 26 0 0 0 Operating Expenses 143,440 92,624 155,774 157,393 16,417 19,525 19,525 0

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03/10/2026 Item No.14.

General Fund
Finance - Revenue
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0101603-000000-6505007 - Unemployment 11,700 0 0 272 0 0 0 0 010-0101603-000000-6505016 - Liability Insurance 24,706 28,764 33,100 37,648 55,207 66,974 66,974 0 Insurance 36,406 28,764 33,100 37,920 55,207 66,974 66,974 0 Total 795,003 735,201 914,563 970,777 801,284 878,909 1,040,778 161,869

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03/10/2026 Item No.14.

General Fund
Finance - Financial Services
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101604-000000-5011001 - Permanent 556,178 556,929 607,280 530,181 544,217 717,812 648,854 (68,958) 010-0101604-000000-5011002 - Temporary 966 15,784 14,036 14,316 1,076 0 0 0 010-0101604-000000-5011003 - Overtime 0 0 0 818 0 0 0 0 010-0101604-000000-5011014 - Annual Leave Account 0 8,794 9,179 9,772 9,950 10,025 9,544 (481) 010-0101604-000000-5051502 - FICA 43,222 43,158 47,007 46,098 45,193 57,889 52,815 (5,074) 010-0101604-000000-5051506 - PERS 235,709 232,398 254,740 220,046 226,072 317,825 284,735 (33,090) 010-0101604-000000-5051509 - Deferred Comp City Pd 23,263 23,094 25,490 23,908 27,013 34,103 31,993 (2,110) 010-0101604-000000-5051522 - Combined Benefits 102,605 101,386 101,562 101,814 108,630 109,429 91,968 (17,461) Salaries & Benefits 961,944 981,542 1,059,295 946,953 962,152 1,247,083 1,119,909 (127,174) Operating Expenses
010-0101604-000000-6102001 - Printing 770 784 886 1,059 1,134 700 1,200 500 010-0101604-000000-6102002 - Dues & Publications 1,122 1,990 2,467 1,961 2,210 1,700 2,200 500 010-0101604-000000-6102003 - Advertising 0 0 0 0 0 200 0 (200) 010-0101604-000000-6102004 - Rents 0 0 633 633 0 800 0 (800) 010-0101604-000000-6102005 - Training & Education 1,117 1,722 495 3,145 1,689 8,000 8,000 0 010-0101604-000000-6102012 - Finance Charges 53,359 51,373 64,503 66,143 61,052 53,000 61,000 8,000 010-0101604-000000-6102200 - Travel & Meetings 0 40 31 450 39 200 200 0 010-0101604-000000-6102400 - Contracts 97,106 108,493 113,641 94,467 168,733 225,000 481,934 256,934 010-0101604-000000-6102411 - Legal Services 84 0 0 0 0 0 0 0 010-0101604-000000-6102416 - Pre Employment Costs 150 158 0 745 621 0 0 0 010-0101604-000000-6102701 - Hardware 0 3,689 1,770 2,976 5,282 3,000 3,000 0 010-0101604-000000-6102702 - Software 0 0 0 32,982 0 7,365 7,365 0 010-0101604-000000-6102703 - Software License & Maint 3,780 3,780 4,260 10,660 4,860 27,690 27,690 0 010-0101604-000000-6103001 - Office Supplies 195 44 91 11 606 400 400 0 010-0101604-000000-6103002 - Departmental 286 13 0 179 497 500 500 0 010-0101604-000000-6103012 - Small Equipment 0 0 0 0 2,824 0 0 0 010-0101604-009465-6102001 - Printing 0 0 0 0 95 0 0 0

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03/10/2026 Item No.14.

General Fund
Finance - Financial Services
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0101604-009465-6103001 - Office Supplies 0 3 203 22 15 0 0 0 010-0101604-009465-6103002 - Departmental 0 121 173 242 0 0 0 0 Operating Expenses 157,969 172,212 189,154 215,675 249,657 328,555 593,489 264,934 Insurance
010-0101604-000000-6505007 - Unemployment 2,188 0 0 0 348 0 0 0 010-0101604-000000-6505016 - Liability Insurance 24,706 28,764 33,100 37,648 55,350 66,974 66,974 0 Insurance 26,894 28,764 33,100 37,648 55,698 66,974 66,974 0 Total 1,146,806 1,182,517 1,281,548 1,200,276 1,267,507 1,642,612 1,780,372 137,760

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03/10/2026 Item No.14.

General Fund
City Attorney
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101700-000000-5011001 - Permanent 534,312 558,208 601,672 639,851 677,723 705,592 600,509 (105,083) 010-0101700-000000-5011014 - Annual Leave Account 0 8,163 8,855 9,434 9,891 10,058 8,918 (1,140) 010-0101700-000000-5051502 - FICA 34,496 36,304 39,170 40,254 43,060 43,369 36,151 (7,218) 010-0101700-000000-5051506 - PERS 224,602 231,423 250,855 264,511 287,146 311,052 264,557 (46,495) 010-0101700-000000-5051509 - Deferred Comp City Pd 21,653 22,650 23,840 25,819 27,741 29,117 29,117 0 010-0101700-000000-5051515 - Auto Allowance 4,800 4,800 4,800 4,800 4,800 4,800 4,800 0 010-0101700-000000-5051522 - Combined Benefits 73,774 73,774 74,060 74,299 74,488 74,734 56,486 (18,248) Salaries & Benefits 893,638 935,323 1,003,253 1,058,967 1,124,850 1,178,722 1,000,538 (178,184) Operating Expenses
010-0101700-000000-6102002 - Dues & Publications 8,544 9,283 11,007 10,014 9,169 9,100 9,100 0 010-0101700-000000-6102004 - Rents 4,115 4,682 4,802 4,007 4,171 3,200 3,200 0 010-0101700-000000-6102005 - Training & Education 706 249 758 1,419 2,397 2,500 2,500 0 010-0101700-000000-6102006 - Postage 23 0 43 14 0 100 100 0 010-0101700-000000-6102101 - Telephone 580 577 617 645 679 560 560 0 010-0101700-000000-6102103 - Internet 443 483 483 443 523 0 0 0 010-0101700-000000-6102200 - Travel & Meetings 44 7 17 882 45 500 500 0 010-0101700-000000-6102400 - Contracts 0 313 0 0 0 0 0 0 010-0101700-000000-6102411 - Legal Services 26,459 123,762 263,947 162,907 141,966 140,000 140,000 0 010-0101700-000000-6102701 - Hardware 1,662 0 84 0 2,122 2,000 2,000 0 010-0101700-000000-6102702 - Software 0 0 0 0 0 1,000 1,000 0 010-0101700-000000-6102703 - Software License & Maint 0 0 0 2,832 0 0 0 0 010-0101700-000000-6103001 - Office Supplies 455 973 124 282 971 1,000 1,000 0 010-0101700-000000-6103002 - Departmental 0 34 82 34 5 0 0 0 010-0101700-000000-6103012 - Small Equipment 0 259 0 0 0 0 0 0 010-0101700-009465-6103001 - Office Supplies 0 92 160 132 75 0 0 0 Operating Expenses 43,031 140,713 282,123 183,611 162,123 159,960 159,960 0

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03/10/2026 Item No.14.

General Fund
City Attorney
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0101700-000000-6505016 - Liability Insurance 16,470 19,176 22,067 25,099 36,828 44,649 44,649 0 Insurance 16,470 19,176 22,067 25,099 36,828 44,649 44,649 0 Total 953,138 1,095,212 1,307,443 1,267,677 1,323,800 1,383,331 1,205,147 (178,184)

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03/10/2026 Item No.14.

General Fund
Human Resources
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101800-000000-5011001 - Permanent 302,685 222,870 268,997 428,016 441,822 482,154 499,686 17,532 010-0101800-000000-5011002 - Temporary 0 62,588 51,592 7,978 0 0 0 0 010-0101800-000000-5011003 - Overtime 0 0 25 0 0 0 0 0
010-0101800-000000-5011014 - Annual Leave Account 0 8,258 7,550 8,538 6,541 6,566 7,174 608 010-0101800-000000-5051502 - FICA 25,236 23,569 25,531 33,450 33,356 37,108 38,440 1,332 010-0101800-000000-5051506 - PERS 126,581 88,943 110,452 175,806 184,134 211,088 218,889 7,801 010-0101800-000000-5051509 - Deferred Comp City Pd 14,557 8,423 12,426 19,660 20,792 22,387 23,261 874 010-0101800-000000-5051515 - Auto Allowance 3,000 1,050 2,850 3,600 3,600 3,600 3,600 0 010-0101800-000000-5051522 - Combined Benefits 63,670 72,909 72,726 73,086 61,200 73,341 73,450 109 Salaries & Benefits 535,729 488,610 552,148 750,133 751,445 836,244 864,500 28,256 Operating Expenses
010-0101800-000000-6102001 - Printing 0 0 194 0 0 300 300 0 010-0101800-000000-6102002 - Dues & Publications 0 240 380 380 0 4,485 4,485 0 010-0101800-000000-6102003 - Advertising 1,441 249 0 0 0 0 0 0 010-0101800-000000-6102004 - Rents 3,796 3,898 3,865 3,679 3,679 3,900 3,900 0 010-0101800-000000-6102005 - Training & Education 664 724 (2,594) 1,764 8,403 8,593 8,593 0 010-0101800-000000-6102006 - Postage 15 2 267 0 0 233 233 0 010-0101800-000000-6102101 - Telephone 273 288 302 348 378 400 400 0 010-0101800-000000-6102200 - Travel & Meetings 20 50 403 1,358 457 1,000 1,000 0 010-0101800-000000-6102400 - Contracts 34,380 71,775 54,191 9,860 7,430 80,700 80,700 0 010-0101800-000000-6102416 - Pre Employment Costs 186 797 284 158 0 0 0 0 010-0101800-000000-6102418 - Licensing Requirements 0 188 63 0 0 0 0 0 010-0101800-000000-6102701 - Hardware 0 711 0 2,225 1,139 0 0 0 010-0101800-000000-6102702 - Software 0 0 0 0 80 0 0 0
010-0101800-000000-6102703 - Software License & Maint 16,476 0 15,385 16,912 18,138 16,000 16,000 0 010-0101800-000000-6103001 - Office Supplies 4,475 3,606 2,075 3,308 572 8,200 8,200 0 010-0101800-000000-6103002 - Departmental 257 194 138 2,807 460 0 0 0 010-0101800-000000-6103012 - Small Equipment 1,823 731 0 2,553 1,095 0 0 0 010-0101800-009465-6102001 - Printing 0 378 139 85 285 0 0 0

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03/10/2026 Item No.14.

General Fund
Human Resources
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0101800-009465-6103001 - Office Supplies 0 1,249 1,364 870 578 0 0 0 010-0101800-009465-6103002 - Departmental 0 0 311 65 0 0 0 0 Operating Expense 63,806 85,080 76,766 46,372 42,694 123,811 123,811 0 Insurance
010-0101800-000000-6505007 - Unemployment 0 0 11,700 0 0 0 0 0 010-0101800-000000-6505016 - Liability Insurance 22,647 28,763 33,100 37,648 55,241 66,974 66,974 0 Insurance 22,647 28,763 44,800 37,648 55,241 66,974 66,974 0 Total 622,182 602,453 673,714 834,153 849,379 1,027,029 1,055,285 28,256

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03/10/2026 Item No.14.

General Fund
Admin Services - Information Services
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101904-000000-5011001 - Permanent 568,388 550,336 555,854 564,926 608,691 632,390 435,227 (197,163) 010-0101904-000000-5011003 - Overtime 61,438 65,054 57,219 59,826 69,416 65,000 65,000 0 010-0101904-000000-5011014 - Annual Leave Account 0 8,024 7,976 8,121 8,482 8,366 5,984 (2,382) 010-0101904-000000-5011025 - Uniform Allowance 900 900 600 700 1,050 1,050 1,050 0 010-0101904-000000-5051502 - FICA 47,670 47,817 46,579 47,438 50,827 53,247 34,108 (19,139) 010-0101904-000000-5051506 - PERS 240,016 229,043 232,327 233,716 257,204 277,409 189,593 (87,816) 010-0101904-000000-5051509 - Deferred Comp City Pd 3,300 3,300 5,700 5,700 6,500 9,600 3,600 (6,000) 010-0101904-000000-5051522 - Combined Benefits 88,507 88,607 89,178 89,231 89,989 89,466 88,242 (1,224) Salaries & Benefits 1,010,218 993,082 995,432 1,009,658 1,092,159 1,136,528 822,804 (313,724) Operating Expenses
010-0101904-000000-6102002 - Dues & Publications 130 130 130 130 130 500 200 (300) 010-0101904-000000-6102004 - Rents 249 566 32,815 2,338 2,528 250 2,530 2,280 010-0101904-000000-6102005 - Training & Education 8,058 1,679 1,954 1,754 3,857 9,000 2,000 (7,000) 010-0101904-000000-6102006 - Postage 62 0 0 0 0 365 0 (365) 010-0101904-000000-6102101 - Telephone 43,666 49,336 53,257 79,683 38,026 47,000 39,000 (8,000) 010-0101904-000000-6102102 - Cellular 0 0 299 456 51,007 0 51,000 51,000 010-0101904-000000-6102103 - Internet 120,326 121,004 120,450 119,833 128,224 140,295 130,000 (10,295) 010-0101904-000000-6102200 - Travel & Meetings 30 0 0 0 0 0 0 0 010-0101904-000000-6102400 - Contracts 69,345 46,109 47,079 77,894 64,297 71,000 85,000 14,000 010-0101904-000000-6102406 - Temporary Services 0 0 0 0 0 0 323,100 323,100 010-0101904-000000-6102416 - Pre Employment Costs 0 0 178 146 0 0 0 0 010-0101904-000000-6102501 - Building Maint 0 0 0 0 1,800 0 0 0 010-0101904-000000-6102502 - Maintenance - Vehicles 159 0 39 579 9,346 200 1,000 800 010-0101904-000000-6102503 - Equipment Maintenance 50,783 38,220 23,716 10,190 51,550 34,500 52,000 17,500 010-0101904-000000-6102701 - Hardware 13,928 26,650 6,375 8,638 13,634 119,495 76,902 (42,593) 010-0101904-000000-6102702 - Software 300 2,126 934 4,059 4,980 2,000 5,000 3,000 010-0101904-000000-6102703 - Software License & Maint 454,592 534,654 540,116 618,457 323,154 668,121 810,000 141,879 010-0101904-000000-6103001 - Office Supplies 0 30 68 9 19 0 0 0 010-0101904-000000-6103002 - Departmental 86 919 791 1,495 1,312 2,000 1,300 (700)

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03/10/2026 Item No.14.

General Fund
Admin Services - Information Services
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0101904-000000-6103003 - Petroleum Products 17 0 38 0 0 500 0 (500) 010-0101904-000000-6103012 - Small Equipment 2,971 1,555 1,857 298 1,114 6,496 0 (6,496) 010-0101904-009465-6103001 - Office Supplies 0 0 125 0 0 0 0 0 010-0101904-009465-6103002 - Departmental 0 0 0 88 0 0 0 0 Operating Expenses 764,702 822,976 830,222 926,047 694,978 1,101,722 1,579,032 477,310 Insurance
010-0101904-000000-6505016 - Liability Insurance 20,588 23,970 27,583 31,373 46,006 55,812 55,812 0 Insurance 20,588 23,970 27,583 31,373 46,006 55,812 55,812 0 Capital Outlay
010-0101904-000000-9009005 - Equipment 47,530 0 11,140 175,834 67,034 0 0 0 010-0101904-009600-9009005 - Equipment 0 0 143,263 0 0 0 0 0 Capital Outlay 47,530 0 154,403 175,834 67,034 0 0 0
Total 1,843,038 1,840,028 2,007,640 2,142,912 1,900,177 2,294,062 2,457,648 163,586

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03/10/2026 Item No.14.

General Fund
Admin Services - GIS
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101905-000000-5011001 - Permanent 89,107 93,360 106,154 172,884 180,175 187,542 52,565 (134,977) 010-0101905-000000-5011003 - Overtime 0 0 26 0 0 0 0 0
010-0101905-000000-5011014 - Annual Leave Account 0 1,394 1,472 2,616 2,696 2,647 1,324 (1,323) 010-0101905-000000-5051502 - FICA 6,004 6,313 7,344 12,310 12,945 14,733 4,133 (10,600) 010-0101905-000000-5051506 - PERS 37,712 38,959 44,541 72,070 76,954 83,190 20,781 (62,409) 010-0101905-000000-5051509 - Deferred Comp City Pd 0 0 0 550 1,200 2,400 350 (2,050) 010-0101905-000000-5051522 - Combined Benefits 18,150 18,176 18,208 36,281 36,333 36,360 18,180 (18,180) Salaries & Benefits 150,974 158,203 177,745 296,712 310,303 326,872 97,333 (229,539) Operating Expenses
010-0101905-000000-6102400 - Contracts 0 0 48,605 8,553 8,935 4,000 119,000 115,000 010-0101905-000000-6102406 - Temporary Services 0 33,700 0 0 0 20,000 20,000 0 010-0101905-000000-6102416 - Pre Employment Costs 0 0 158 0 0 0 0 0 010-0101905-000000-6102701 - Hardware 0 0 1,892 0 0 2,200 2,200 0 010-0101905-000000-6102702 - Software 0 0 0 0 0 1,030 1,030 0 010-0101905-000000-6102703 - Software License & Maint 0 0 2,500 0 0 5,700 5,700 0 010-0101905-000000-6103002 - Departmental 0 257 0 0 0 0 0 0 010-0101905-000000-6103012 - Small Equipment 0 0 0 0 0 400 400 0 Operating Expenses 0 33,957 53,155 8,553 8,935 33,330 148,330 115,000

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03/10/2026 Item No.14.

General Fund
Admin Services - GIS
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0101905-000000-6505016 - Liability Insurance 4,118 4,794 5,517 12,549 18,402 22,325 22,325 0 Insurance 4,118 4,794 5,517 12,549 18,402 22,325 22,325 0 Total 155,092 196,954 236,417 317,814 337,640 382,527 267,988 (114,539)

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Page 732 ends

03/10/2026 Item No.14.

General Fund
Police - Animal Control
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101909-000000-5011001 - Permanent 50,888 41,472 77,876 129,855 119,637 142,238 150,168 7,930 010-0101909-000000-5011002 - Temporary 0 0 0 0 0 6,600 6,600 0 010-0101909-000000-5011003 - Overtime 381 2,078 1,559 1,187 409 10,742 10,742 0 010-0101909-000000-5011014 - Annual Leave Account 0 876 1,781 1,941 2,017 2,012 2,187 175 010-0101909-000000-5051502 - FICA 3,958 3,380 5,882 9,712 9,643 11,036 11,656 620 010-0101909-000000-5051505 - Uniform Expense 0 201 0 0 0 800 800 0 010-0101909-000000-5051506 - PERS 21,743 17,418 33,026 54,372 51,870 63,296 66,825 3,529 010-0101909-000000-5051522 - Combined Benefits 21,188 21,278 42,680 43,352 43,670 44,161 44,661 500 Salaries & Benefits 98,157 86,704 162,804 240,419 227,245 280,885 293,639 12,754 Operating Expenses
010-0101909-000000-6102001 - Printing 0 727 0 0 0 0 0 0 010-0101909-000000-6102002 - Dues & Publications 25 0 0 0 0 169 169 0 010-0101909-000000-6102003 - Advertising 0 0 0 0 0 1,000 1,000 0 010-0101909-000000-6102005 - Training & Education 0 65 0 0 0 2,287 2,287 0 010-0101909-000000-6102006 - Postage 16 52 0 0 0 0 0 0
010-0101909-000000-6102012 - Finance Charges 1,117 907 1,494 1,603 435 0 0 0 010-0101909-000000-6102101 - Telephone 1,375 1,372 1,423 1,445 1,505 0 0 0 010-0101909-000000-6102103 - Internet 0 0 0 0 0 275 275 0 010-0101909-000000-6102200 - Travel & Meetings 0 0 0 0 0 300 300 0 010-0101909-000000-6102400 - Contracts 125,306 124,506 92,520 118,733 110,271 90,294 90,294 0 010-0101909-000000-6102416 - Pre Employment Costs 0 186 377 0 0 0 0 0 010-0101909-000000-6102418 - Licensing Requirements 0 0 0 720 0 0 0 0 010-0101909-000000-6102502 - Maintenance - Vehicles 714 1,271 2,180 2,320 4,549 0 0 0 010-0101909-000000-6102701 - Hardware 0 0 0 0 0 1,000 1,000 0 010-0101909-000000-6102703 - Software License & Maint 0 0 0 0 0 400 400 0 010-0101909-000000-6103001 - Office Supplies 0 0 0 0 0 300 300 0 010-0101909-000000-6103002 - Departmental 184 96 1,112 2,375 291 5,236 5,236 0 010-0101909-000000-6103003 - Petroleum Products 2,204 4,110 7,142 10,506 7,896 0 0 0 010-0101909-000000-6103012 - Small Equipment 0 0 0 0 0 2,507 2,507 0

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03/10/2026 Item No.14.

General Fund
Police - Animal Control
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0101909-009465-6103002 - Departmental 0 0 0 32 0 0 0 0 Operating Expenses 130,940 133,291 106,248 137,733 124,947 103,768 103,768 0 Insurance
010-0101909-000000-6505007 - Unemployment 0 7,650 4,050 0 0 0 0 0 010-0101909-000000-6505016 - Liability Insurance 4,118 4,794 4,794 12,549 18,402 22,325 22,325 0 Insurance 4,118 12,444 8,844 12,549 18,402 22,325 22,325 0 Total 233,215 232,439 277,896 390,701 370,594 406,978 419,732 12,754

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03/10/2026 Item No.14.

General Fund
Police - Administration
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102110-000000-5011001 - Permanent 798,962 726,889 970,864 926,189 1,033,288 1,148,446 995,651 (152,795) 010-0102110-000000-5011002 - Temporary 0 0 0 0 0 0 96,279 96,279 010-0102110-000000-5011003 - Overtime 1,337 568 15,348 24,339 11,036 2,000 2,000 0 010-0102110-000000-5011014 - Annual Leave Account 0 11,139 11,569 12,696 13,521 14,611 12,870 (1,741) 010-0102110-000000-5011025 - Uniform Allowance 0 1,000 0 0 0 4,550 3,700 (850) 010-0102110-000000-5051502 - FICA 52,732 45,975 64,393 63,229 70,513 74,614 69,689 (4,925) 010-0102110-000000-5051505 - Uniform Expense 0 65 2,133 2,042 1,026 0 0 0 010-0102110-000000-5051506 - PERS 404,515 333,779 447,220 451,664 508,714 606,537 523,075 (83,462) 010-0102110-000000-5051509 - Deferred Comp City Pd 20,385 20,996 22,844 23,081 24,912 26,857 14,485 (12,372) 010-0102110-000000-5051522 - Combined Benefits 138,037 155,848 157,759 162,136 167,107 193,964 165,310 (28,654) Salaries & Benefits 1,415,967 1,296,258 1,692,130 1,665,377 1,830,116 2,071,579 1,883,059 (188,520) Operating Expenses
010-0102110-000000-6102001 - Printing 1,506 2,218 54 2,959 153 2,162 2,162 0 010-0102110-000000-6102002 - Dues & Publications 8,458 6,468 7,349 5,375 8,522 4,962 4,962 0 010-0102110-000000-6102003 - Advertising 0 0 0 0 586 154 154 0 010-0102110-000000-6102004 - Rents 50,176 52,296 52,469 113,011 97,971 107,561 107,561 0 010-0102110-000000-6102005 - Training & Education 83,419 95,853 155,391 170,920 144,564 175,600 175,600 0 010-0102110-000000-6102006 - Postage 1,541 1,349 923 255 790 1,400 1,400 0 010-0102110-000000-6102010 - Canine & Equine Programs 2,429 962 669 5,899 900 0 0 0 010-0102110-000000-6102012 - Finance Charges 0 0 0 0 400 0 0 0 010-0102110-000000-6102101 - Telephone 25,876 25,461 28,261 31,676 32,935 33,394 33,394 0 010-0102110-000000-6102102 - Cellular 61,125 75,977 68,425 94,487 112,908 90,120 90,120 0 010-0102110-000000-6102103 - Internet 68,606 45,733 56,359 23,232 5,504 47,081 47,081 0 010-0102110-000000-6102104 - Radios 81,781 83,235 90,380 130,764 100,288 106,328 106,328 0 010-0102110-000000-6102200 - Travel & Meetings 700 6,701 6,968 1,738 3,404 4,439 4,439 0 010-0102110-000000-6102300 - Utilities 24,290 24,350 32,840 34,870 38,848 28,100 28,100 0 010-0102110-000000-6102400 - Contracts 94,331 301,781 329,198 510,606 272,376 477,576 477,576 0 010-0102110-000000-6102411 - Legal Services 2,000 660 4,230 29,871 0 0 0 0 010-0102110-000000-6102416 - Pre Employment Costs 43,824 67,605 73,076 57,836 44,518 43,300 43,300 0

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03/10/2026 Item No.14.

General Fund
Police - Administration
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102110-000000-6102418 - Licensing Requirements 49 0 108 0 0 0 0 0 010-0102110-000000-6102501 - Building Maint 100,082 101,868 83,906 109,589 90,297 96,994 96,994 0 010-0102110-000000-6102502 - Maintenance - Vehicles 104,870 184,424 234,956 243,908 347,110 230,888 230,888 0 010-0102110-000000-6102503 - Equipment Maintenance 7,734 7,860 78,082 24,837 18,026 0 117,815 117,815 010-0102110-000000-6102701 - Hardware 982 527 666 18,771 3,270 2,000 2,000 0 010-0102110-000000-6102702 - Software 1,527 751 19,563 782 144 1,000 1,000 0 010-0102110-000000-6102703 - Software License & Maint 25,515 17,531 (14,512) 27,621 19,297 0 0 0 010-0102110-000000-6103001 - Office Supplies 10,951 3,922 3,177 1,423 1,581 20,000 20,000 0 010-0102110-000000-6103002 - Departmental 25,113 37,095 49,076 23,776 21,076 17,000 17,000 0 010-0102110-000000-6103003 - Petroleum Products 201,645 294,830 301,502 281,028 285,747 284,757 284,757 0 010-0102110-000000-6103004 - Safety Equip/Chemicals 2,397 0 0 0 0 0 0 0 010-0102110-000000-6103012 - Small Equipment 3,040 3,706 11,842 36,176 8,268 40,300 40,300 0 010-0102110-000000-6103014 - Vehicle Add Ons 78,730 64,784 109,613 269,975 72,014 0 0 0 010-0102110-000000-6103102 - Taxes & Permits - Permits 601 30,212 1,137 899 1,145 0 0 0 010-0102110-002645-6102005 - Training & Education 0 0 2,000 9,980 6,749 0 0 0 010-0102110-002645-6102400 - Contracts 0 0 0 0 630 0 0 0 010-0102110-002645-6103002 - Departmental 0 0 0 11,117 113 0 0 0 010-0102110-003026-6103012 - Small Equipment 1,834 0 0 0 0 0 0 0 010-0102110-003069-6103002 - Departmental 10,248 0 0 0 0 0 0 0 010-0102110-003069-6103014 - Vehicle Add Ons 13,850 0 0 0 0 0 0 0 010-0102110-003071-6102501 - Building Maint 0 9,335 0 0 0 0 0 0 010-0102110-003071-6102701 - Hardware 0 21,319 0 0 0 0 0 0 010-0102110-003071-6103012 - Small Equipment 2,801 0 65,395 0 0 0 0 0 010-0102110-003072-6102703 - Software License & Maint 0 0 38,186 0 0 0 0 0 010-0102110-003072-6103012 - Small Equipment 0 0 17,360 0 0 0 0 0 010-0102110-003072-6103014 - Vehicle Add Ons 0 0 103,794 0 0 0 0 0 010-0102110-003074-6103002 - Departmental 1,268 0 0 0 0 0 0 0 010-0102110-003074-6103014 - Vehicle Add Ons 247,259 0 0 0 0 0 0 0 010-0102110-003075-6102400 - Contracts 0 0 6,679 0 0 0 0 0 010-0102110-003075-6102502 - Maintenance - Vehicles 0 0 4,168 0 0 0 0 0 010-0102110-003075-6103012 - Small Equipment 0 0 0 (32,384) 0 0 0 0 010-0102110-003077-6102001 - Printing 0 0 0 0 1,211 0 0 0 010-0102110-003077-6102104 - Radios 0 0 0 2,392 48,100 0 0 0

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03/10/2026 Item No.14.

General Fund
Police - Administration
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102110-003077-6102400 - Contracts 0 0 0 0 73,752 0 0 0 010-0102110-003077-6102701 - Hardware 0 0 0 21,681 0 0 0 0 010-0102110-003077-6103002 - Departmental 0 0 0 0 4,558 0 0 0 010-0102110-003077-6103012 - Small Equipment 0 0 0 19,297 0 0 0 0 010-0102110-003080-6103012 - Small Equipment 0 0 0 16,871 0 0 0 0 010-0102110-003092-6103002 - Departmental 0 32,911 8,197 0 0 0 0 0 010-0102110-007109-6102400 - Contracts 0 4,795 234 0 0 0 0 0 010-0102110-007109-6103002 - Departmental 0 205 0 0 0 0 0 0 010-0102110-008067-6103002 - Departmental 0 0 0 51,606 0 0 0 0 010-0102110-009465-6102001 - Printing 0 970 6,249 1,809 2,102 0 0 0 010-0102110-009465-6103001 - Office Supplies 0 2,230 5,633 1,021 1,311 0 0 0 010-0102110-009465-6103002 - Departmental 0 2,951 8,001 13,973 13,267 0 0 0 010-0102110-009600-6103012 - Small Equipment 0 0 26,843 0 0 0 0 0 010-0102110-009600-6103014 - Vehicle Add Ons 0 0 33,609 0 0 0 0 0 010-0102110-009600-9009004 - Vehicles 0 381,765 287,102 0 0 0 0 0 010-0102110-PD2401-6102400 - Contracts 0 0 0 2,500 0 0 0 0 010-0102110-PD2401-6102501 - Building Maint 0 0 0 0 4,500 0 0 0 010-0102110-PD2401-6103002 - Departmental 0 0 0 14,708 8,565 0 0 0 010-0102110-PD2501-6102400 - Contracts 0 0 0 0 1,250 0 0 0 010-0102110-PD2501-9009002 - Bldgs 0 0 0 0 2,350 0 0 0
Operating Expenses 1,390,559 1,994,642 2,399,155 2,386,853 1,901,099 1,815,116 1,932,931 117,815 Insurance
010-0102110-000000-6505016 - Liability Insurance 20,588 32,968 37,631 46,515 65,308 66,974 66,974 0 Insurance 20,588 32,968 37,631 46,515 65,308 66,974 66,974 0

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03/10/2026 Item No.14.

General Fund
Police - Administration
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Capital Outlay
010-0102110-000000-9009002 - Bldgs 0 159,242 199,396 0 0 0 0 0 010-0102110-000000-9009004 - Vehicles 151,150 90,101 522,914 508,341 472,364 0 0 0 010-0102110-000000-9009005 - Equipment 0 149,917 0 0 0 0 0 0 010-0102110-003071-9009005 - Equipment 0 29,428 0 0 0 0 0 0 Capital Outlay 151,150 428,687 722,311 508,341 472,364 0 0 0 Total 2,978,264 3,752,555 4,851,227 4,607,086 4,268,887 3,953,669 3,882,964 (70,705)

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03/10/2026 Item No.14.

General Fund
Police - Support Services
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102111-000000-5011001 - Permanent 1,870,104 1,829,560 2,105,754 1,988,911 2,116,551 2,395,265 2,355,085 (40,180) 010-0102111-000000-5011002 - Temporary 18,769 24,034 30,931 28,331 60,775 66,000 66,000 0 010-0102111-000000-5011003 - Overtime 87,030 158,358 102,862 121,277 129,098 75,000 75,000 0 010-0102111-000000-5011014 - Annual Leave Account 0 24,921 28,147 29,612 29,410 29,385 30,334 949 010-0102111-000000-5011025 - Uniform Allowance 0 0 0 0 0 2,000 2,000 0 010-0102111-000000-5051502 - FICA 145,320 148,845 163,638 160,771 169,655 182,017 179,400 (2,617) 010-0102111-000000-5051504 - Group Insurance 0 0 0 0 482 0 0 0 010-0102111-000000-5051506 - PERS 811,172 774,887 895,366 845,719 926,011 1,124,100 1,107,774 (16,326) 010-0102111-000000-5051509 - Deferred Comp City Pd 4,200 4,200 4,550 4,200 4,200 4,200 4,200 0 010-0102111-000000-5051522 - Combined Benefits 424,536 407,494 429,464 427,091 429,822 424,106 416,119 (7,987) Salaries & Benefits 3,361,131 3,372,298 3,760,711 3,605,911 3,866,002 4,302,073 4,235,912 (66,161) Operating Expenses
010-0102111-000000-6102002 - Dues & Publications 1,251 1,126 1,179 469 971 0 0 0 010-0102111-000000-6102005 - Training & Education 0 0 0 0 35 0 0 0 010-0102111-000000-6102103 - Internet 3,688 1,240 2,160 0 0 0 0 0 010-0102111-000000-6102104 - Radios 0 0 0 25 0 0 0 0
010-0102111-000000-6102400 - Contracts 49,980 43,691 45,861 55,064 57,620 65,395 65,395 0 010-0102111-000000-6102416 - Pre Employment Costs 372 1,029 2,423 2,019 1,858 0 0 0 010-0102111-000000-6102501 - Building Maint 0 0 0 2,700 0 0 0 0 010-0102111-000000-6102503 - Equipment Maintenance 17,462 14,428 22,896 18,951 19,778 42,540 42,540 0 010-0102111-000000-6102701 - Hardware 222 2,544 2,637 5,245 12,566 11,251 11,251 0 010-0102111-000000-6102702 - Software 3,048 2,928 0 0 0 1,100 1,100 0 010-0102111-000000-6102703 - Software License & Maint 87,837 86,204 94,253 111,061 113,523 124,704 124,704 0 010-0102111-000000-6103001 - Office Supplies 0 373 0 459 0 0 0 0 010-0102111-000000-6103002 - Departmental 7,695 2,806 12,240 2,116 3,140 8,000 8,000 0 010-0102111-000000-6103009 - Supplies - Crime Prevention 0 531 926 0 0 0 0 0 010-0102111-000000-6103012 - Small Equipment 237 237 2,883 838 592 0 0 0 010-0102111-000000-6103102 - Taxes & Permits - Permits 1,481 1,518 1,602 1,722 1,794 0 0 0 010-0102111-003069-6103002 - Departmental 0 30,240 0 0 0 0 0 0

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03/10/2026 Item No.14.

General Fund
Police - Support Services
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102111-003071-6103002 - Departmental 0 1,879 0 0 0 0 0 0 010-0102111-003071-6103012 - Small Equipment 7,775 8,442 758 0 0 0 0 0 010-0102111-009465-6103002 - Departmental 0 0 0 71 214 0 0 0 010-0102111-PD2401-6103002 - Departmental 0 0 0 42,643 0 0 0 0 Operating Expense 181,048 199,217 189,819 243,383 212,090 252,990 252,990 0 Insurance
010-0102111-000000-6505016 - Liability Insurance 92,647 103,070 103,070 143,063 209,788 254,501 254,501 0 Insurance 92,647 103,070 103,070 143,063 209,788 254,501 254,501 0 Total 3,634,826 3,674,585 4,053,600 3,992,357 4,287,880 4,809,564 4,743,403 (66,161)

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03/10/2026 Item No.14.

General Fund
Police - Operations
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102112-000000-5011001 - Permanent 6,824,948 6,901,335 6,933,362 7,730,087 8,354,602 8,735,864 8,968,477 232,613 010-0102112-000000-5011002 - Temporary 18,844 28,972 43,111 46,937 78,404 60,000 60,000 0 010-0102112-000000-5011003 - Overtime 475,587 792,153 675,237 763,008 871,590 700,000 700,000 0 010-0102112-000000-5011014 - Annual Leave Account 0 91,659 98,417 103,020 111,320 104,424 114,512 10,088 010-0102112-000000-5011017 - Reimbursable Overtime 0 0 0 0 0 0 182,847 182,847 010-0102112-000000-5011025 - Uniform Allowance 804 (667) 1,017 96 0 18,200 15,650 (2,550) 010-0102112-000000-5051502 - FICA 530,248 549,447 556,016 623,278 659,696 711,750 680,604 (31,146) 010-0102112-000000-5051505 - Uniform Expense 94,539 109,282 275,514 164,930 145,230 62,358 62,358 0 010-0102112-000000-5051506 - PERS 3,451,865 3,271,723 3,266,105 3,770,969 4,181,747 4,695,348 4,791,617 96,269 010-0102112-000000-5051509 - Deferred Comp City Pd 16,800 15,400 17,150 13,798 14,250 16,800 16,800 0 010-0102112-000000-5051522 - Combined Benefits 1,619,214 1,635,558 1,676,983 1,740,261 1,843,763 1,784,972 1,809,291 24,319 Salaries & Benefits 13,032,850 13,394,862 13,542,912 14,956,384 16,260,601 16,889,716 17,402,156 512,440 Operating Expenses
010-0102112-000000-6102001 - Printing 0 0 0 65 54 0 0 0 010-0102112-000000-6102002 - Dues & Publications 0 1,500 1,738 2,595 438 0 0 0 010-0102112-000000-6102003 - Advertising 0 0 0 27 27 0 0 0 010-0102112-000000-6102004 - Rents 5,329 5,532 4,954 1,140 1,140 0 0 0 010-0102112-000000-6102005 - Training & Education 7,305 8,720 13,506 5,100 14,428 0 0 0 010-0102112-000000-6102006 - Postage 0 0 69 266 0 0 0 0 010-0102112-000000-6102010 - Canine & Equine Programs 42,133 35,851 55,847 32,155 52,941 37,287 37,287 0 010-0102112-000000-6102103 - Internet 303 0 0 1,226 198 0 0 0 010-0102112-000000-6102104 - Radios 534 2,007 2,173 1,289 2,858 0 0 0 010-0102112-000000-6102200 - Travel & Meetings 0 0 0 588 0 0 0 0 010-0102112-000000-6102400 - Contracts 3,917 5,108 24,089 31,850 58,285 57,671 57,671 0 010-0102112-000000-6102416 - Pre Employment Costs 3,657 2,591 6,151 3,857 4,305 0 0 0 010-0102112-000000-6102418 - Licensing Requirements 216 108 216 216 155 0 0 0 010-0102112-000000-6102501 - Building Maint 0 0 29 1,864 0 0 0 0 010-0102112-000000-6102502 - Maintenance - Vehicles 3,209 1,259 781 14,085 4,487 0 0 0 010-0102112-000000-6102503 - Equipment Maintenance 4,193 4,526 502 2,143 675 0 0 0

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03/10/2026 Item No.14.

General Fund
Police - Operations
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102112-000000-6102701 - Hardware 8,553 3,532 8,160 2,158 5,460 12,300 12,300 0 010-0102112-000000-6102702 - Software 0 0 1,329 0 3,703 3,054 3,054 0 010-0102112-000000-6102703 - Software License & Maint 19,894 20,128 1,510 4,275 5,857 2,800 2,800 0 010-0102112-000000-6103001 - Office Supplies 646 0 26 0 0 0 0 0 010-0102112-000000-6103002 - Departmental 53,083 55,823 20,039 92,711 110,696 40,000 40,000 0 010-0102112-000000-6103003 - Petroleum Products 0 0 135 723 94 0 0 0 010-0102112-000000-6103009 - Supplies - Crime Prevention 0 0 18,683 472 1,325 2,297 2,297 0 010-0102112-000000-6103012 - Small Equipment 7,937 2,251 43,663 82,343 9,950 0 46,338 46,338 010-0102112-000000-6103014 - Vehicle Add Ons 0 0 960 13,341 756 0 0 0 010-0102112-002645-6103002 - Departmental 0 0 1,110 0 0 0 0 0 010-0102112-003069-6103002 - Departmental 8,020 0 0 0 0 0 0 0 010-0102112-003071-6103002 - Departmental 0 0 12,842 0 0 0 0 0 010-0102112-003071-6103012 - Small Equipment 0 8,989 20,666 0 0 0 0 0 010-0102112-003072-6102703 - Software License & Maint 0 0 16,078 0 0 0 0 0 010-0102112-003072-6103002 - Departmental 0 0 15,108 0 0 0 0 0 010-0102112-003072-6103012 - Small Equipment 0 4,512 0 0 0 0 0 0 010-0102112-003075-6102400 - Contracts 0 0 40,300 0 0 0 0 0 010-0102112-003075-6103012 - Small Equipment 0 0 0 102,951 0 0 0 0 010-0102112-003077-6102400 - Contracts 0 0 0 52,000 66,968 0 0 0 010-0102112-003077-6102701 - Hardware 0 0 0 15,149 0 0 0 0 010-0102112-003077-6103002 - Departmental 0 0 0 5,718 0 0 0 0 010-0102112-003079-6103002 - Departmental 0 0 0 6,982 0 0 0 0 010-0102112-003079-6103012 - Small Equipment 0 0 0 0 18,209 0 0 0 010-0102112-003080-6103012 - Small Equipment 0 0 0 0 74,726 0 0 0 010-0102112-003081-6103012 - Small Equipment 0 0 0 24,653 0 0 0 0 010-0102112-003090-6103012 - Small Equipment 0 0 0 0 16,052 0 0 0 010-0102112-003091-6102703 - Software License & Maint 24,800 0 0 0 0 0 0 0 010-0102112-003091-6103012 - Small Equipment 0 0 0 3,375 0 0 0 0 010-0102112-003092-6102400 - Contracts 0 0 2,570 0 0 0 0 0 010-0102112-009465-6102001 - Printing 0 0 0 1,118 2,275 0 0 0 010-0102112-009465-6103001 - Office Supplies 0 582 100 0 0 0 0 0 010-0102112-009465-6103002 - Departmental 0 0 1,930 1,489 111 0 0 0 010-0102112-009600-6102701 - Hardware 0 23,964 25,252 0 0 0 0 0

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03/10/2026 Item No.14.

General Fund
Police - Operations
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102112-009600-6103002 - Departmental 0 0 0 0 7,290 0 0 0 010-0102112-009600-6103012 - Small Equipment 0 26,171 0 0 0 0 0 0 010-0102112-PD2401-6103002 - Departmental 0 0 0 16,208 0 0 0 0 Operating Expenses 193,729 213,152 340,516 524,131 463,461 155,409 201,747 46,338 Insurance
010-0102112-000000-6505007 - Unemployment 10,733 1,602 6,637 7,846 19,006 0 0 0 010-0102112-000000-6505016 - Liability Insurance 259,413 302,020 302,020 401,580 589,524 714,388 714,388 0 Insurance 270,146 303,622 308,657 409,426 608,530 714,388 714,388 0 Total 13,496,72413,911,63614,192,08515,889,94117,332,59317,759,513 18,318,291 558,778

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03/10/2026 Item No.14.

General Fund
Police - Investigations
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102113-000000-5011001 - Permanent 1,619,824 1,566,510 1,435,620 1,572,885 1,753,703 2,237,934 1,759,850 (478,084) 010-0102113-000000-5011002 - Temporary 3,888 0 0 0 0 0 0 0 010-0102113-000000-5011003 - Overtime 141,953 154,349 99,975 236,764 247,894 150,000 150,000 0 010-0102113-000000-5011014 - Annual Leave Account 0 21,443 24,169 24,475 24,649 27,463 22,835 (4,628) 010-0102113-000000-5011025 - Uniform Allowance 11,199 11,667 11,030 12,043 13,497 13,850 7,850 (6,000) 010-0102113-000000-5051502 - FICA 128,105 126,060 112,370 136,520 151,070 181,198 136,660 (44,538) 010-0102113-000000-5051505 - Uniform Expense 0 0 0 0 0 5,000 5,000 0 010-0102113-000000-5051506 - PERS 805,083 730,336 664,584 759,731 864,010 1,164,231 920,096 (244,135) 010-0102113-000000-5051509 - Deferred Comp City Pd 4,200 4,200 1,925 0 0 4,200 0 (4,200) 010-0102113-000000-5051522 - Combined Benefits 385,310 362,527 390,452 391,400 403,751 466,116 357,530 (108,586) Salaries & Benefits 3,099,561 2,977,091 2,740,125 3,133,818 3,458,575 4,249,992 3,359,821 (890,171) Operating Expenses
010-0102113-000000-6102002 - Dues & Publications 1,655 1,704 1,890 420 525 0 0 0 010-0102113-000000-6102005 - Training & Education 0 0 0 0 500 0 0 0 010-0102113-000000-6102102 - Cellular 0 0 1,100 0 675 0 0 0 010-0102113-000000-6102200 - Travel & Meetings 0 1,364 0 0 0 0 0 0 010-0102113-000000-6102400 - Contracts 21,821 20,005 25,978 21,899 29,648 26,339 26,339 0 010-0102113-000000-6102416 - Pre Employment Costs 0 0 0 399 0 0 0 0 010-0102113-000000-6102502 - Maintenance - Vehicles 709 0 0 0 0 0 0 0 010-0102113-000000-6102503 - Equipment Maintenance 0 0 0 0 118 0 0 0 010-0102113-000000-6102701 - Hardware 2,587 2,450 1,579 2,027 969 3,035 3,035 0 010-0102113-000000-6102702 - Software 5,128 400 22,052 329 0 0 0 0 010-0102113-000000-6102703 - Software License & Maint 12,440 17,193 (2,670) 13,707 5,663 3,628 3,628 0 010-0102113-000000-6103002 - Departmental 7,334 7,004 4,434 8,436 8,457 8,300 8,300 0 010-0102113-000000-6103004 - Safety Equip/Chemicals 0 25 0 0 0 0 0 0 010-0102113-000000-6103012 - Small Equipment 1,511 243 1,126 3,065 1,698 0 0 0 010-0102113-003072-6102703 - Software License & Maint 0 0 12,676 0 0 0 0 0 010-0102113-003077-6102702 - Software 0 0 0 4,149 0 0 0 0 010-0102113-009465-6102001 - Printing 0 0 0 16 54 0 0 0

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03/10/2026 Item No.14.

General Fund
Police - Investigations
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102113-009465-6103001 - Office Supplies 0 0 46 0 0 0 0 0 010-0102113-009465-6103002 - Departmental 0 0 0 570 2,518 0 0 0 Operating Expenses 53,186 50,388 68,210 55,017 50,825 41,302 41,302 0 Insurance
010-0102113-000000-6505007 - Unemployment 2,968 0 0 0 0 0 0 0 010-0102113-000000-6505016 - Liability Insurance 65,883 76,704 76,704 112,944 165,622 200,922 200,922 0 Insurance 68,851 76,704 76,704 112,944 165,622 200,922 200,922 0 Total 3,221,597 3,104,183 2,885,039 3,301,779 3,675,022 4,492,216 3,602,045 (890,171)

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03/10/2026 Item No.14.

General Fund
Fire - Administration
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102220-000000-5011001 - Permanent 665,595 807,697 896,513 982,426 1,203,719 1,296,680 1,013,465 (283,215) 010-0102220-000000-5011002 - Temporary 47,974 37,129 11,313 0 0 54,000 54,000 0 010-0102220-000000-5011003 - Overtime 45,025 72,923 56,981 82,488 154,852 50,000 50,000 0 010-0102220-000000-5011014 - Annual Leave Account 0 11,745 12,343 13,066 17,697 16,657 13,354 (3,303) 010-0102220-000000-5011015 - OES Pay 0 31,939 13,523 35,654 38,643 0 0 0 010-0102220-000000-5011025 - Uniform Allowance 1,925 3,000 3,000 4,850 4,850 6,850 6,850 0 010-0102220-000000-5051502 - FICA 47,073 51,791 57,277 61,343 74,505 86,693 67,513 (19,180) 010-0102220-000000-5051505 - Uniform Expense 20,386 37,070 14,145 20,263 10,194 12,000 12,000 0 010-0102220-000000-5051506 - PERS 328,323 376,721 414,310 462,526 592,335 675,166 609,269 (65,897) 010-0102220-000000-5051509 - Deferred Comp City Pd 22,012 24,913 27,047 28,230 31,065 36,901 23,757 (13,144) 010-0102220-000000-5051522 - Combined Benefits 119,966 155,345 157,886 161,984 229,200 224,017 169,881 (54,136) 010-0102220-003300-5051505 - Uniform Expense 0 0 38,057 18,033 0 0 0 0 Salaries & Benefits 1,298,279 1,610,273 1,702,395 1,870,863 2,357,060 2,458,964 2,020,089 (438,875) Operating Expenses
010-0102220-000000-6102001 - Printing 671 0 0 0 0 500 0 (500) 010-0102220-000000-6102002 - Dues & Publications 1,316 435 1,627 701 1,039 1,500 1,500 0 010-0102220-000000-6102003 - Advertising 2,225 1,223 727 575 0 1,000 0 (1,000) 010-0102220-000000-6102004 - Rents 12,044 11,984 13,562 13,268 14,764 10,000 10,000 0 010-0102220-000000-6102005 - Training & Education 62 616 194 36 31 700 700 0 010-0102220-000000-6102006 - Postage 499 513 268 218 41 200 200 0 010-0102220-000000-6102012 - Finance Charges 5,704 6,154 9,512 10,363 11,656 3,800 3,800 0 010-0102220-000000-6102101 - Telephone 11,312 11,963 10,908 8,740 14,127 12,000 12,000 0 010-0102220-000000-6102104 - Radios 365,499 428,094 653,248 461,427 511,872 581,281 609,810 28,529 010-0102220-000000-6102200 - Travel & Meetings 46 1,150 1,042 3,219 855 4,000 3,000 (1,000) 010-0102220-000000-6102400 - Contracts (4,457) 1,167 654 825 670 0 24,100 24,100 010-0102220-000000-6102416 - Pre Employment Costs 7,774 30,252 52 52 963 11,500 11,500 0 010-0102220-000000-6102502 - Maintenance - Vehicles 231 189 1,029 46 102 0 0 0 010-0102220-000000-6102503 - Equipment Maintenance 389 0 44,000 145,291 0 0 0 0 010-0102220-000000-6102701 - Hardware 167 0 0 0 225 0 0 0

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03/10/2026 Item No.14.

General Fund
Fire - Administration
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102220-000000-6102703 - Software License & Maint 857 857 0 4,403 857 0 0 0 010-0102220-000000-6103001 - Office Supplies 1,576 766 1,223 4,485 2,825 2,000 2,000 0 010-0102220-000000-6103002 - Departmental 117 531 1,552 1,647 3,192 2,000 2,000 0 010-0102220-000000-6103003 - Petroleum Products 167 0 0 0 0 0 0 0 010-0102220-000000-6103012 - Small Equipment 621 129 1,434 0 1,607 0 0 0 010-0102220-000000-6103101 - Taxes & Permits - Taxes 89 191 197 0 0 0 0 0 010-0102220-000000-6103102 - Taxes & Permits - Permits 4,913 5,926 5,984 6,992 7,784 5,306 5,306 0 010-0102220-003300-6102005 - Training & Education 0 0 0 698 0 0 0 0 010-0102220-003300-6102416 - Pre Employment Costs 0 0 33,432 14,736 0 0 0 0 010-0102220-003300-6103002 - Departmental 0 0 0 28 0 0 0 0 010-0102220-009465-6103001 - Office Supplies 0 159 328 0 123 0 0 0 010-0102220-009465-6103002 - Departmental 0 0 250 171 103 0 0 0 010-0102220-009600-6102503 - Equipment Maintenance 0 0 106,412 0 0 0 0 0 010-0102220-FD2234-6102400 - Contracts 0 0 0 6,544 0 0 0 0 Operating Expenses 411,822 502,298 887,636 684,464 572,836 635,787 685,916 50,129 Insurance
010-0102220-000000-6505016 - Liability Insurance 20,588 28,174 33,100 43,923 64,409 78,136 78,136 0 Insurance 20,588 28,174 33,100 43,923 64,409 78,136 78,136 0 Capital Outlay
010-0102220-000000-9009002 - Bldgs 17,720 0 0 0 0 0 0 0 010-0102220-002238-9009002 - Bldgs 24,590 33,714 0 0 0 0 0 0 Capital Outlay 42,310 33,714 0 0 0 0 0 0
Total 1,772,999 2,174,459 2,623,131 2,599,250 2,994,305 3,172,887 2,784,141 (388,746)

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03/10/2026 Item No.14.

General Fund
Fire - Emergency Response
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102221-000000-5011001 - Permanent 7,829,090 7,886,252 9,084,141 10,075,736 10,038,778 11,418,357 10,798,316 (620,041) 010-0102221-000000-5011003 - Overtime 2,698,791 2,718,986 2,922,291 1,805,519 3,459,263 2,500,000 2,500,000 0 010-0102221-000000-5011006 - FLSA Overtime 130,235 124,256 143,342 177,046 179,088 154,500 145,750 (8,750) 010-0102221-000000-5011014 - Annual Leave Account 0 98,958 110,549 126,625 133,616 130,836 129,571 (1,265) 010-0102221-000000-5011015 - OES Pay 790,533 479,202 49,707 231,811 583,953 0 0 0 010-0102221-000000-5011025 - Uniform Allowance 75,250 74,175 67,725 78,500 96,250 103,500 97,250 (6,250) 010-0102221-000000-5051502 - FICA 719,137 717,527 800,617 835,197 974,741 1,063,955 840,838 (223,117) 010-0102221-000000-5051505 - Uniform Expense 12 189 0 5,520 429 0 0 0 010-0102221-000000-5051506 - PERS 4,037,954 3,785,951 4,352,135 5,037,723 5,137,935 6,264,760 5,924,844 (339,916) 010-0102221-000000-5051509 - Deferred Comp City Pd 12,347 12,525 12,750 12,000 7,975 12,000 8,400 (3,600) 010-0102221-000000-5051522 - Combined Benefits 1,815,155 1,826,665 2,044,312 2,202,387 2,398,060 2,292,403 2,157,013 (135,390) Salaries & Benefits 18,108,503 17,724,686 19,587,569 20,588,064 23,010,088 23,940,311 22,601,982 (1,338,329) Operating Expenses
010-0102221-000000-6102001 - Printing 846 796 619 0 0 750 750 0 010-0102221-000000-6102002 - Dues & Publications 2,481 3,257 3,005 1,677 1,454 2,000 2,000 0 010-0102221-000000-6102004 - Rents 959 1,552 5,071 2,673 637 0 0 0 010-0102221-000000-6102005 - Training & Education 51,896 39,052 88,453 111,174 67,800 72,900 72,900 0 010-0102221-000000-6102006 - Postage 210 0 391 692 1,155 0 0 0 010-0102221-000000-6102102 - Cellular 33,887 40,405 56,877 91,402 59,296 68,000 44,000 (24,000) 010-0102221-000000-6102103 - Internet 2,337 2,320 2,418 2,511 2,568 2,500 2,500 0 010-0102221-000000-6102104 - Radios 35,144 10,500 (185,013) 14,387 30,743 28,635 28,635 0 010-0102221-000000-6102200 - Travel & Meetings 2,164 3,026 1,745 3,507 5,159 3,000 3,000 0 010-0102221-000000-6102300 - Utilities 132,609 146,271 171,987 178,862 226,080 150,000 150,000 0 010-0102221-000000-6102400 - Contracts 92,625 88,863 82,584 71,760 121,528 107,400 107,400 0 010-0102221-000000-6102411 - Legal Services 0 0 0 0 16,853 0 0 0 010-0102221-000000-6102413 - Outside Plan Check 0 0 0 403 0 0 0 0 010-0102221-000000-6102416 - Pre Employment Costs 0 192 238 0 32 0 0 0 010-0102221-000000-6102418 - Licensing Requirements 0 130 0 0 0 0 0 0 010-0102221-000000-6102501 - Building Maint 100,464 136,948 323,078 275,751 238,355 279,943 279,943 0

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03/10/2026 Item No.14.

General Fund
Fire - Emergency Response
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102221-000000-6102502 - Maintenance - Vehicles 325,705 329,516 463,737 542,465 411,669 396,900 396,900 0 010-0102221-000000-6102503 - Equipment Maintenance 22,988 24,686 31,971 66,576 73,744 77,050 59,016 (18,034) 010-0102221-000000-6102701 - Hardware 23,382 52,376 27,948 16,020 26,147 20,000 20,000 0 010-0102221-000000-6102702 - Software 16 2,767 0 6,850 250 8,000 1,000 (7,000) 010-0102221-000000-6102703 - Software License & Maint 25,313 36,999 35,110 34,552 45,628 35,702 54,607 18,905 010-0102221-000000-6103001 - Office Supplies 143 317 469 1,159 419 0 0 0 010-0102221-000000-6103002 - Departmental 55,776 52,920 85,262 55,949 69,678 100,000 90,000 (10,000) 010-0102221-000000-6103003 - Petroleum Products 106,793 166,888 168,893 175,979 180,070 174,190 174,190 0 010-0102221-000000-6103004 - Safety Equip/Chemicals 77,229 124,583 31,100 57,497 24,667 269,000 317,142 48,142 010-0102221-000000-6103012 - Small Equipment 43,652 57,080 87,348 54,795 79,251 81,240 71,240 (10,000) 010-0102221-000000-6103014 - Vehicle Add Ons 222 0 0 0 0 0 0 0 010-0102221-000000-6103102 - Taxes & Permits - Permits 832 0 0 0 0 0 0 0 010-0102221-002238-6102501 - Building Maint 365 11,746 0 0 0 0 0 0 010-0102221-002238-6103012 - Small Equipment 1,808 7,909 0 0 0 0 0 0 010-0102221-002910-6103003 - Petroleum Products 0 301 0 0 0 0 0 0 010-0102221-003055-6102005 - Training & Education 0 0 183 0 0 0 0 0 010-0102221-003055-6103002 - Departmental 0 0 168 0 0 0 0 0 010-0102221-003055-6103012 - Small Equipment 445 0 0 0 0 0 0 0 010-0102221-003076-6103012 - Small Equipment 0 1,073 0 0 0 0 0 0 010-0102221-003078-6103002 - Departmental 0 0 4,954 0 0 0 0 0 010-0102221-003078-6103012 - Small Equipment 0 0 2,508 0 0 0 0 0 010-0102221-003082-6103012 - Small Equipment 0 0 0 0 646 0 0 0 010-0102221-003300-6102005 - Training & Education 0 0 0 1,120 0 0 0 0 010-0102221-003300-6102400 - Contracts 0 0 15,461 12,808 0 0 0 0 010-0102221-003300-6103002 - Departmental 0 0 6,674 2,162 0 0 0 0 010-0102221-003300-6103004 - Safety Equip/Chemicals 0 0 165,311 36,399 469 0 0 0 010-0102221-009465-6102001 - Printing 0 0 319 198 363 0 0 0

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03/10/2026 Item No.14.

General Fund
Fire - Emergency Response
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102221-009465-6103001 - Office Supplies 0 0 84 0 0 0 0 0 010-0102221-009465-6103002 - Departmental 0 5,465 10,577 16,415 16,047 0 0 0 010-0102221-009600-6102502 - Maintenance - Vehicles 0 348 0 0 0 0 0 0 010-0102221-009600-6103004 - Safety Equip/Chemicals 0 3,430 0 0 0 0 0 0 010-0102221-009600-6103012 - Small Equipment 0 74,395 0 0 0 0 0 0 010-0102221-FD2234-6103002 - Departmental 0 0 0 0 21,445 0 0 0 Operating Expenses 1,140,289 1,426,111 1,689,530 1,835,744 1,722,154 1,877,210 1,875,223 (1,987) Debt Service
010-0102221-000000-6404006 - Capital Leases 130,346 130,346 130,346 130,347 0 0 0 0 Debt Service 130,346 130,346 130,346 130,347 0 0 0 0
Insurance
010-0102221-000000-6505007 - Unemployment 657 8,071 6,788 3,600 0 0 0 0 010-0102221-000000-6505016 - Liability Insurance 284,570 331,259 381,127 500,656 725,808 881,823 881,823 0 Insurance 285,227 339,330 387,915 504,256 725,808 881,823 881,823 0 Capital Outlay
010-0102221-000000-9009002 - Bldgs 12,113 0 0 0 0 0 0 0 010-0102221-000000-9009004 - Vehicles 803,294 2,000,000 109,876 338,190 1,478,456 0 197,665 197,665 010-0102221-000000-9009005 - Equipment 0 15,927 0 17,309 0 0 0 0 010-0102221-002238-9009002 - Bldgs 395,892 336,444 0 0 0 0 0 0 010-0102221-009600-9009004 - Vehicles 0 21,971 0 0 0 0 0 0 010-0102221-009600-9009005 - Equipment 0 81,675 0 0 0 0 0 0 Capital Outlay 1,211,299 2,456,017 109,876 355,499 1,478,456 0 197,665 197,665 Total 20,875,66422,076,49021,905,23523,413,90926,936,50626,699,344 25,556,693(1,142,651)

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03/10/2026 Item No.14.

General Fund
Fire - Prevention
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102222-000000-5011001 - Permanent 260,170 251,242 130,683 198,753 165,591 195,690 207,332 11,642 010-0102222-000000-5011003 - Overtime 143 195 171 484 742 2,100 2,100 0 010-0102222-000000-5011014 - Annual Leave Account 0 3,901 4,016 3,602 2,732 2,649 2,878 229 010-0102222-000000-5011025 - Uniform Allowance 300 600 300 0 0 0 350 350 010-0102222-000000-5051502 - FICA 19,910 20,717 10,592 15,301 12,858 15,586 16,498 912 010-0102222-000000-5051505 - Uniform Expense 407 758 101 384 1,193 1,200 1,200 0 010-0102222-000000-5051506 - PERS 109,825 104,459 54,396 80,996 70,246 85,748 90,516 4,768 010-0102222-000000-5051509 - Deferred Comp City Pd 3,000 2,375 2,000 3,350 3,100 5,400 5,100 (300) 010-0102222-000000-5051522 - Combined Benefits 58,214 59,010 59,253 58,232 42,877 39,960 40,225 265 Salaries & Benefits 451,970 443,256 261,512 361,102 299,339 348,333 366,199 17,866 Operating Expenses
010-0102222-000000-6102001 - Printing 613 0 0 0 0 500 500 0 010-0102222-000000-6102002 - Dues & Publications 600 1,326 350 798 440 1,000 1,000 0 010-0102222-000000-6102004 - Rents 337 0 0 0 0 0 0 0
010-0102222-000000-6102005 - Training & Education 1,754 971 2,730 4,244 400 3,585 3,585 0 010-0102222-000000-6102200 - Travel & Meetings 0 0 945 1,508 114 0 0 0 010-0102222-000000-6102400 - Contracts 0 0 1,654 13,933 2,238 0 0 0 010-0102222-000000-6102413 - Outside Plan Check 88,121 78,890 128,046 152,670 168,784 125,000 125,000 0 010-0102222-000000-6102416 - Pre Employment Costs 0 0 0 126 0 0 0 0 010-0102222-000000-6102502 - Maintenance - Vehicles 0 1,514 1,908 4,083 764 0 0 0 010-0102222-000000-6103002 - Departmental 1,473 2,893 2,832 3,033 385 1,500 1,500 0 010-0102222-000000-6103003 - Petroleum Products 586 1,795 0 0 0 0 0 0 010-0102222-000000-6103004 - Safety Equip/Chemicals 0 0 107 0 0 0 0 0 010-0102222-000000-6103012 - Small Equipment 484 0 684 0 0 0 0 0 010-0102222-009465-6102001 - Printing 0 0 509 0 0 0 0 0 010-0102222-009465-6103002 - Departmental 0 0 12 25 0 0 0 0 Operating Expenses 93,968 87,390 139,776 180,419 173,124 131,585 131,585 0

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03/10/2026 Item No.14.

General Fund
Fire - Prevention
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0102222-000000-6505016 - Liability Insurance 12,353 14,382 16,550 12,549 18,402 22,325 22,325 0 Insurance 12,353 14,382 16,550 12,549 18,402 22,325 22,325 0 Total 558,290 545,028 417,838 554,070 490,865 502,243 520,109 17,866

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03/10/2026 Item No.14.

General Fund
Fire - Emergency Medical
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Operating Expenses
010-0102223-000000-6102002 - Dues & Publications 1,167 3,421 3,104 3,259 3,422 3,300 3,300 0 010-0102223-000000-6102004 - Rents 338 0 0 0 0 0 0 0
010-0102223-000000-6102005 - Training & Education 9,507 4,037 4,760 5,961 8,105 9,803 9,803 0 010-0102223-000000-6102102 - Cellular 4,177 4,346 4,565 1,354 279 700 700 0 010-0102223-000000-6102400 - Contracts 388,379 421,760 461,094 784,607 720,965 368,250 1,241,095 872,845 010-0102223-000000-6102502 - Maintenance - Vehicles 7,572 7,926 19,860 85,087 63,852 0 0 0 010-0102223-000000-6102503 - Equipment Maintenance 3,333 18,139 9,918 15,942 6,745 12,500 12,500 0 010-0102223-000000-6102702 - Software 0 0 0 0 30 0 0 0
010-0102223-000000-6102703 - Software License & Maint (1,902) (13) 2,600 657 3,579 0 0 0 010-0102223-000000-6103002 - Departmental 150,007 191,962 167,934 239,815 275,343 195,000 195,000 0 010-0102223-000000-6103003 - Petroleum Products 597 60 116 0 0 0 0 0 010-0102223-000000-6103012 - Small Equipment 1,833 0 0 0 2,997 0 0 0 010-0102223-000000-6103204 - Fleet 0 240,000 0 0 0 0 0 0 010-0102223-002238-6103012 - Small Equipment 0 283 0 0 0 0 0 0 010-0102223-003082-6103002 - Departmental 0 0 0 0 1,696 0 0 0 010-0102223-009600-6102005 - Training & Education 0 1,319 0 0 0 0 0 0 Operating Expenses 565,007 893,238 673,950 1,136,681 1,087,012 589,553 1,462,398 872,845 Capital Outlay
010-0102223-000000-9009004 - Vehicles 0 0 0 0 1,831,415 0 0 0 010-0102223-000000-9009005 - Equipment 0 28,150 0 0 0 0 0 0 010-0102223-009600-9009005 - Equipment 0 28,363 0 0 0 0 0 0 Capital Outlay 0 56,514 0 0 1,831,415 0 0 0
Total 565,007 949,752 673,950 1,136,681 2,918,427 589,553 1,462,398 872,845

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03/10/2026 Item No.14.

General Fund
Community Development - Admin
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102300-000000-5011001 - Permanent 295,453 295,514 340,528 372,109 432,942 399,498 385,991 (13,507) 010-0102300-000000-5011002 - Temporary 0 0 18,270 32,625 18,833 5,000 5,000 0 010-0102300-000000-5011003 - Overtime 126 245 0 0 0 0 0 0 010-0102300-000000-5011014 - Annual Leave Account 0 4,454 4,869 5,197 5,511 5,523 5,682 159 010-0102300-000000-5011025 - Uniform Allowance 0 0 0 0 675 0 0 0 010-0102300-000000-5051502 - FICA 19,702 20,273 26,776 25,912 30,758 27,274 26,953 (321) 010-0102300-000000-5051506 - PERS 122,568 120,907 139,391 153,033 180,105 174,039 169,630 (4,409) 010-0102300-000000-5051509 - Deferred Comp City Pd 11,824 12,271 12,713 14,283 15,130 17,643 17,212 (431) 010-0102300-000000-5051515 - Auto Allowance 6,000 6,000 6,000 6,000 6,000 6,000 6,000 0 010-0102300-000000-5051522 - Combined Benefits 54,647 54,678 54,850 55,022 55,152 54,625 55,164 539 Salaries & Benefits 510,321 514,342 603,397 664,181 745,105 689,602 671,632 (17,970) Operating Expenses
010-0102300-00000-6103003 - Petroleum Products 0 0 0 0 0 0 12,000 12,000 010-0102300-000000-6102001 - Printing 2,260 5,698 612 1,123 777 4,000 4,000 0 010-0102300-000000-6102002 - Dues & Publications 8,916 4,090 10,624 5,442 7,091 5,500 5,500 0 010-0102300-000000-6102003 - Advertising 17,972 23,979 6,556 12,537 11,176 7,500 7,500 0 010-0102300-000000-6102004 - Rents 39,091 39,069 41,130 43,252 43,595 55,500 55,500 0 010-0102300-000000-6102005 - Training & Education 2,504 9,606 16,793 3,666 11,760 17,500 17,500 0 010-0102300-000000-6102006 - Postage 83 0 256 732 0 358 358 0 010-0102300-000000-6102012 - Finance Charges 0 1,035 3,002 1,451 4,036 0 0 0 010-0102300-000000-6102101 - Telephone 2,373 2,411 2,441 2,489 2,576 2,500 2,500 0 010-0102300-000000-6102102 - Cellular 12,233 7,872 10,869 8,454 7,730 10,000 10,000 0 010-0102300-000000-6102103 - Internet 910 6,391 7,341 8,410 8,612 5,500 5,500 0 010-0102300-000000-6102200 - Travel & Meetings 258 58 273 2,348 6,029 2,000 2,000 0 010-0102300-000000-6102400 - Contracts 4,501 36,765 17,525 1,791 109,109 14,588 14,588 0 010-0102300-000000-6102401 - Project Construction 0 0 0 0 0 0 3,981 3,981 010-0102300-000000-6102416 - Pre Employment Costs 45 204 67 2,402 346 500 500 0 010-0102300-000000-6102502 - Maintenance - Vehicles 775 371 169 16,473 8,426 4,959 4,959 0 010-0102300-000000-6102503 - Equipment Maintenance 0 0 0 199 0 200 200 0

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03/10/2026 Item No.14.

General Fund
Community Development - Admin
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102300-000000-6102601 - Advisory 4,650 9,265 4,448 3,000 12,445 10,000 10,000 0 010-0102300-000000-6102701 - Hardware 13,041 4,244 13,281 5,359 18,801 17,000 17,000 0 010-0102300-000000-6102702 - Software 392 392 0 0 69,733 5,000 35,000 30,000 010-0102300-000000-6102703 - Software License & Maint 21,468 9,543 25,007 25,601 125,038 114,067 161,212 47,145 010-0102300-000000-6103001 - Office Supplies 5,420 2,945 539 215 720 5,000 5,000 0 010-0102300-000000-6103002 - Departmental 9,494 11,425 7,921 11,198 9,576 11,000 11,000 0 010-0102300-000000-6103003 - Petroleum Products 1,341 1,589 1,679 2,354 5,426 12,000 12,000 0 010-0102300-000000-6103012 - Small Equipment 1,193 2,277 792 2,993 1,269 0 0 0 010-0102300-002490-6102103 - Internet 0 15,121 0 0 0 0 0 0 010-0102300-002490-6102400 - Contracts 40,040 29,915 0 0 0 0 0 0 010-0102300-002490-6102401 - Project Construction 13,891 30,530 7,587 9,400 0 0 0 0 010-0102300-002490-6102701 - Hardware 0 0 0 6,933 0 0 0 0 010-0102300-002491-6102401 - Project Construction 0 0 0 2,885 0 0 0 0 010-0102300-002491-6102501 - Building Maint 0 0 0 6,056 0 0 0 0 010-0102300-002491-6102701 - Hardware 0 0 0 18,456 0 0 0 0 010-0102300-002491-6103002 - Departmental 0 0 0 703 0 0 0 0 010-0102300-002491-6103012 - Small Equipment 0 0 0 22,705 0 0 0 0 010-0102300-002492-6102401 - Project Construction 0 89,990 0 0 0 0 0 0 010-0102300-002494-6102401 - Project Construction 0 (14,522) 14,522 0 0 0 0 0 010-0102300-002498-6102702 - Software 0 0 0 0 30,000 0 0 0 010-0102300-003204-6103002 - Departmental 0 0 0 944 0 0 0 0 010-0102300-005001-6102005 - Training & Education 0 0 0 9,851 5,038 0 0 0 010-0102300-005004-6102005 - Training & Education 0 0 0 0 445 0 0 0 010-0102300-005005-6102005 - Training & Education 0 0 0 0 326 0 0 0 010-0102300-009465-6102001 - Printing 0 1,423 3,374 3,262 382 0 0 0 010-0102300-009465-6102003 - Advertising 0 0 0 474 0 0 0 0 010-0102300-009465-6103001 - Office Supplies 0 987 4,304 2,318 2,625 0 0 0 010-0102300-009465-6103002 - Departmental 0 1,164 825 662 440 0 0 0 010-0102300-009600-6102003 - Advertising 0 0 0 0 382 0 0 0 010-0102300-009600-6102400 - Contracts 0 0 12,118 431,151 163,627 0 0 0 Operating Expenses 202,850 333,838 214,056 677,288 667,537 304,672 397,798 93,126

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03/10/2026 Item No.14.

General Fund
Community Development - Admin
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0102300-000000-6505016 - Liability Insurance 12,353 14,382 16,550 18,824 27,604 33,487 33,487 0 Insurance 12,353 14,382 16,550 18,824 27,604 33,487 33,487 0 Capital Outlay
010-0102300-002490-9009002 - Bldgs 0 0 0 258,026 0 0 0 0 010-0102300-002491-9009002 - Bldgs 0 0 0 92,708 0 0 0 0 Capital Outlay 0 0 0 350,734 0 0 0 0
Total 725,524 862,562 834,003 1,711,027 1,440,246 1,027,761 1,102,917 75,156

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03/10/2026 Item No.14.

General Fund
Community Development - Engineering
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102310-000000-5011001 - Permanent 665,614 654,190 665,626 641,816 565,701 636,133 597,658 (38,475) 010-0102310-000000-5011002 - Temporary 39,360 38,400 66,217 45,540 46,230 25,000 25,000 0 010-0102310-000000-5011003 - Overtime 377 711 0 0 114 0 0 0 010-0102310-000000-5011014 - Annual Leave Account 0 10,093 10,266 10,730 10,587 8,954 8,908 (46) 010-0102310-000000-5011025 - Uniform Allowance 1,200 1,200 1,200 675 675 700 0 (700) 010-0102310-000000-5051502 - FICA 50,987 50,941 53,729 53,709 47,626 50,446 47,321 (3,125) 010-0102310-000000-5051506 - PERS 283,106 274,255 280,374 265,666 240,766 280,799 265,424 (15,375) 010-0102310-000000-5051509 - Deferred Comp City Pd 10,500 10,500 12,275 11,050 8,377 12,000 12,000 0 010-0102310-000000-5051522 - Combined Benefits 116,704 117,212 117,546 118,434 118,580 119,794 120,333 539 Salaries & Benefits 1,167,848 1,157,501 1,207,232 1,147,620 1,038,656 1,133,826 1,076,644 (57,182) Operating Expenses
010-0102310-000000-6102102 - Cellular 0 0 862 0 0 0 0 0 010-0102310-000000-6102200 - Travel & Meetings 0 0 0 0 2 0 0 0 010-0102310-000000-6102400 - Contracts 1,657,199 2,257,112 2,596,382 1,879,224 1,425,708 690,000 690,000 0 010-0102310-000000-6102416 - Pre Employment Costs 0 0 214 248 362 0 0 0 010-0102310-000000-6102502 - Maintenance - Vehicles 2,607 18,290 1,792 2,733 729 0 0 0 010-0102310-000000-6103002 - Departmental 0 0 0 0 20 0 0 0 010-0102310-000000-6103003 - Petroleum Products 647 2,580 3,774 3,485 1,986 0 0 0 010-0102310-009465-6103002 - Departmental 0 0 30 0 0 0 0 0 Operating Expenses 1,660,453 2,277,983 2,603,054 1,885,690 1,428,807 690,000 690,000 0 Insurance
010-0102310-000000-6505016 - Liability Insurance 24,706 28,764 33,100 37,648 55,356 66,974 66,974 0 Insurance 24,706 28,764 33,100 37,648 55,356 66,974 66,974 0 Total 2,853,007 3,464,248 3,843,386 3,070,958 2,522,819 1,890,800 1,833,618 (57,182)

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03/10/2026 Item No.14.

General Fund
Community Development - Building Services
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102320-000000-5011001 - Permanent 800,287 829,022 791,967 863,247 976,524 1,117,513 1,147,053 29,540 010-0102320-000000-5011002 - Temporary 11,777 16,537 0 0 0 50,000 45,000 (5,000) 010-0102320-000000-5011003 - Overtime 40 725 247 921 469 0 5,000 5,000 010-0102320-000000-5011014 - Annual Leave Account 0 12,243 12,638 15,125 17,162 15,280 16,258 978 010-0102320-000000-5011025 - Uniform Allowance 1,200 1,200 1,200 675 1,350 1,050 1,050 0 010-0102320-000000-5051502 - FICA 59,570 63,034 60,400 65,315 73,858 91,743 90,280 (1,463) 010-0102320-000000-5051506 - PERS 341,128 348,314 334,320 363,047 419,031 494,724 507,869 13,145 010-0102320-000000-5051509 - Deferred Comp City Pd 7,821 7,800 10,702 6,408 5,403 21,600 21,600 0 010-0102320-000000-5051522 - Combined Benefits 169,679 170,117 170,378 208,931 227,306 210,026 216,459 6,433 Salaries & Benefits 1,391,502 1,448,992 1,381,851 1,523,669 1,721,104 2,001,936 2,050,569 48,633 Operating Expenses
010-0102320-000000-6102002 - Dues & Publications 0 0 3,152 0 0 0 0 0 010-0102320-000000-6102005 - Training & Education 0 0 0 0 165 0 0 0 010-0102320-000000-6102102 - Cellular 0 0 727 0 0 0 0 0 010-0102320-000000-6102400 - Contracts 257,548 557,703 1,337,601 1,035,786 592,252 265,000 265,000 0 010-0102320-000000-6102416 - Pre Employment Costs 152 32 178 158 0 0 0 0 010-0102320-000000-6102502 - Maintenance - Vehicles 5,171 1,991 1,426 10,804 4,572 0 0 0 010-0102320-000000-6102503 - Equipment Maintenance 0 0 0 196 0 0 0 0 010-0102320-000000-6103002 - Departmental 193 0 0 0 0 0 0 0 010-0102320-000000-6103003 - Petroleum Products 2,646 3,152 4,311 2,421 2,784 0 0 0 010-0102320-002490-6102400 - Contracts 5,075 0 0 2,443 0 0 0 0 010-0102320-005001-6102005 - Training & Education 0 0 0 1,620 0 0 0 0 Operating Expenses 270,785 562,879 1,347,395 1,053,428 599,773 265,000 265,000 0

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03/10/2026 Item No.14.

General Fund
Community Development - Building Services
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0102320-000000-6505016 - Liability Insurance 37,059 43,146 49,650 56,472 82,811 100,461 100,461 0 Insurance 37,059 43,146 49,650 56,472 82,811 100,461 100,461 0 Total 1,699,346 2,055,017 2,778,896 2,633,569 2,403,687 2,367,397 2,416,030 48,633

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03/10/2026 Item No.14.

General Fund
Community Development - Code Enforcement
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102325-000000-5011001 - Permanent 201,109 213,053 221,095 229,235 233,842 251,649 180,799 (70,850) 010-0102325-000000-5011014 - Annual Leave Account 0 2,984 3,019 3,110 3,355 3,352 2,506 (846) 010-0102325-000000-5011025 - Uniform Allowance 600 600 600 675 675 350 700 350 010-0102325-000000-5051502 - FICA 15,434 16,135 16,701 17,425 17,865 19,994 14,260 (5,734) 010-0102325-000000-5051506 - PERS 85,820 89,608 93,424 95,978 100,586 111,840 80,167 (31,673) 010-0102325-000000-5051509 - Deferred Comp City Pd 2,200 2,400 3,600 3,600 5,200 6,000 2,400 (3,600) 010-0102325-000000-5051522 - Combined Benefits 39,133 39,325 39,440 39,600 40,034 40,208 39,050 (1,158) Salaries & Benefits 344,296 364,106 377,879 389,623 401,558 433,393 319,882 (113,511) Operating Expenses
010-0102325-000000-6102101 - Telephone 0 0 0 0 0 300 300 0 010-0102325-000000-6102400 - Contracts 22,650 31,059 40,815 62,749 13,072 85,000 24,998 (60,002) 010-0102325-000000-6102502 - Maintenance - Vehicles 2,102 204 1,008 3,231 0 0 0 0 010-0102325-000000-6103002 - Departmental 1,839 0 0 276 0 0 0 0 010-0102325-000000-6103003 - Petroleum Products 1,495 2,180 2,097 1,240 0 0 0 0 010-0102325-003012-6102101 - Telephone 298 297 301 307 317 0 0 0 Operating Expenses 28,383 33,740 44,220 67,802 13,389 85,300 25,298 (60,002) Insurance
010-0102325-000000-6505016 - Liability Insurance 8,235 9,588 11,033 12,549 18,402 22,325 22,325 0 Insurance 8,235 9,588 11,033 12,549 18,402 22,325 22,325 0 Total 380,915 407,434 433,132 469,975 433,349 541,018 367,505 (173,513)

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03/10/2026 Item No.14.

General Fund
Community Development - Planning
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102330-000000-5011001 - Permanent 616,244 672,165 730,096 586,356 616,041 641,569 675,861 34,292 010-0102330-000000-5011002 - Temporary 5,304 36,139 23,913 10,050 2,500 0 0 0 010-0102330-000000-5011003 - Overtime 171 0 0 0 0 0 0 0 010-0102330-000000-5011014 - Annual Leave Account 0 9,828 10,236 8,513 8,989 8,780 9,607 827 010-0102330-000000-5051502 - FICA 45,360 52,179 57,623 47,317 46,912 49,829 53,199 3,370 010-0102330-000000-5051506 - PERS 262,069 294,448 305,724 243,514 263,612 284,965 300,224 15,259 010-0102330-000000-5051509 - Deferred Comp City Pd 14,380 14,400 16,062 13,340 12,600 13,800 16,500 2,700 010-0102330-000000-5051522 - Combined Benefits 109,253 109,260 108,345 90,503 90,743 91,371 91,583 212 Salaries & Benefits 1,052,781 1,188,418 1,251,998 999,593 1,041,397 1,090,314 1,146,974 56,660 Operating Expenses
010-0102330-000000-6102002 - Dues & Publications 0 2,227 0 0 0 0 0 0 010-0102330-000000-6102003 - Advertising 0 0 0 775 0 0 0 0 010-0102330-000000-6102005 - Training & Education 0 0 85 0 0 0 0 0 010-0102330-000000-6102400 - Contracts 85,660 6,108 0 0 0 125,000 213,729 88,729 010-0102330-000000-6102411 - Legal Services 0 0 425 0 0 0 0 0 010-0102330-000000-6102416 - Pre Employment Costs 67 102 64 304 32 0 0 0 010-0102330-000000-6102601 - Advisory 3,600 0 0 0 0 0 0 0 010-0102330-000000-6102701 - Hardware 0 0 0 0 1,071 0 0 0 010-0102330-002491-6102400 - Contracts 0 0 0 28,440 0 0 0 0 Operating Expenses 89,327 8,437 574 29,519 1,103 125,000 213,729 88,729 Insurance
010-0102330-000000-6505016 - Liability Insurance 24,706 28,764 33,100 37,648 55,207 66,974 66,974 0 Insurance 24,706 28,764 33,100 37,648 55,207 66,974 66,974 0 Total 1,166,814 1,225,619 1,285,672 1,066,760 1,097,707 1,282,288 1,427,677 145,389

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03/10/2026 Item No.14.

General Fund
Admin Services - Facilities
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0101902-000000-5011001 - Permanent 300,690 349,589 358,695 369,512 465,500 479,438 493,123 13,685 010-0101902-000000-5011002 - Temporary 29,821 19,832 61,585 56,886 80,605 60,000 68,000 8,000 010-0101902-000000-5011003 - Overtime 5,593 6,267 2,530 18,131 49,211 40,000 43,000 3,000 010-0101902-000000-5011014 - Annual Leave Account 0 5,250 5,505 5,788 6,155 6,086 6,645 559 010-0101902-000000-5011025 - Uniform Allowance 2,400 2,400 2,400 2,025 2,025 1,400 1,400 0 010-0101902-000000-5051502 - FICA 25,348 28,318 31,327 33,999 44,875 44,193 38,982 (5,211) 010-0101902-000000-5051505 - Uniform Expense 214 0 0 0 0 0 0 0 010-0101902-000000-5051506 - PERS 119,114 143,229 146,094 148,663 197,686 208,767 216,459 7,692 010-0101902-000000-5051509 - Deferred Comp City Pd 1,750 3,000 2,385 3,700 5,500 8,400 8,400 0 010-0101902-000000-5051522 - Combined Benefits 123,205 122,221 123,900 125,781 131,410 133,282 134,973 1,691 Salaries & Benefits 608,135 680,105 734,421 764,485 982,967 981,566 1,010,982 29,416 Operating Expenses
010-0101902-000000-6102001 - Printing 59 0 0 0 0 0 0 0
010-0101902-000000-6102002 - Dues & Publications 60 0 58 99 416 100 100 0 010-0101902-000000-6102004 - Rents 7,273 12,906 12,234 22,486 22,084 20,077 20,077 0 010-0101902-000000-6102005 - Training & Education 90 155 683 2,677 2,683 2,000 2,000 0 010-0101902-000000-6102101 - Telephone 949 938 1,063 1,163 1,255 1,200 1,200 0 010-0101902-000000-6102300 - Utilities 335,370 360,136 373,542 408,069 402,185 397,850 376,200 (21,650) 010-0101902-000000-6102400 - Contracts 31,418 14,680 10,391 25,513 15,263 38,600 35,600 (3,000) 010-0101902-000000-6102416 - Pre Employment Costs 0 0 168 58 0 0 0 0 010-0101902-000000-6102418 - Licensing Requirements 0 0 50 0 5 0 0 0 010-0101902-000000-6102501 - Building Maint 323,383 669,039 391,958 374,885 142,881 376,000 490,280 114,280 010-0101902-000000-6102502 - Maintenance - Vehicles 3,069 5,932 10,853 8,440 14,072 26,000 26,000 0 010-0101902-000000-6102503 - Equipment Maintenance 3,907 2,860 34,636 39,506 4,533 1,500 1,500 0 010-0101902-000000-6102508 - Landscape / Grounds Maint 2,954 3,319 9 0 0 1,000 1,000 0 010-0101902-000000-6102701 - Hardware 1,652 1,002 1,328 1,286 982 2,000 2,000 0 010-0101902-000000-6102703 - Software License & Maint 0 0 0 0 288 0 8,000 8,000 010-0101902-000000-6103001 - Office Supplies 481 468 285 362 562 350 1,000 650 010-0101902-000000-6103002 - Departmental 52,526 38,021 41,676 30,997 37,029 46,391 46,391 0

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03/10/2026 Item No.14.

General Fund
Admin Services - Facilities
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0101902-000000-6103003 - Petroleum Products 5,061 8,044 8,884 9,037 11,381 9,000 9,000 0 010-0101902-000000-6103012 - Small Equipment 17,288 5,191 4,953 13,388 19,936 5,000 5,000 0 010-0101902-000000-6103101 - Taxes & Permits - Taxes 429 433 442 448 455 0 0 0 010-0101902-000000-6103102 - Taxes & Permits - Permits 2,307 3,987 2,317 1,773 2,973 1,600 1,600 0 010-0101902-000000-6103201 - Replacement Charges - Other 8,724 8,724 8,724 8,724 8,724 8,724 8,724 0 010-0101902-003201-6102501 - Building Maint 0 0 0 0 899 0 0 0 010-0101902-009465-6102001 - Printing 0 59 0 169 0 0 0 0 010-0101902-009465-6102005 - Training & Education 0 0 0 0 15 0 0 0 010-0101902-009465-6103001 - Office Supplies 0 0 0 14 82 0 0 0 010-0101902-009465-6103002 - Departmental 0 5,233 12,316 10,768 10,646 0 0 0 010-0101902-009600-6102501 - Building Maint 0 65,095 365,134 156,916 70,975 0 0 0 010-0101902-009600-6102505 - Renovation 0 4,688 0 0 0 0 0 0 Operating Expenses 797,000 1,210,911 1,281,704 1,116,779 770,324 937,392 1,035,672 98,280 Debt Service
010-0101902-000000-6404001 - Principal 0 0 0 0 0 248,696 248,696 0 010-0101902-000000-6404002 - Interest 0 0 0 0 38,457 31,214 31,214 0 Debt Service 0 0 0 0 38,457 279,910 279,910 0
Insurance
010-0101902-000000-6505007 - Unemployment 3,817 0 0 0 11,611 10,000 10,000 0 010-0101902-000000-6505016 - Liability Insurance 20,588 23,970 27,583 31,373 46,035 55,812 55,812 0 Insurance 24,405 23,970 27,583 31,373 57,646 65,812 65,812 0

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03/10/2026 Item No.14.

General Fund
Admin Services - Facilities
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Capital Outlay
010-0101902-000000-9009002 - Bldgs 0 0 0 604,445 412,012 0 777,982 777,982 010-0101902-000000-9009004 - Vehicles 43,594 0 59,994 0 0 0 0 0 010-0101902-009600-9009002 - Bldgs 0 0 0 800,000 0 0 0 0 010-0101902-009601-9009002 - Bldgs 0 0 0 0 838,028 0 0 0 010-0101902-009602-9009002 - Bldgs 0 0 0 0 127,982 0 0 0 Capital Outlay 43,594 0 59,994 1,404,445 1,378,022 0 777,982 777,982 Total 1,473,134 1,914,986 2,103,702 3,317,082 3,227,415 2,264,680 3,170,358 905,678

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Administration
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102700-000000-5011001 - Permanent 421,797 428,355 427,635 454,756 442,286 485,606 507,985 22,379 010-0102700-000000-5011002 - Temporary 0 5,544 30,739 18,810 25,575 28,400 28,400 0 010-0102700-000000-5011003 - Overtime 90 1,011 0 0 0 0 0 0 010-0102700-000000-5011014 - Annual Leave Account 0 6,217 6,564 6,529 7,190 6,784 7,471 687 010-0102700-000000-5051502 - FICA 30,761 34,279 36,185 37,155 35,509 40,502 37,850 (2,652) 010-0102700-000000-5051506 - PERS 177,744 178,564 179,158 187,077 187,835 213,425 223,384 9,959 010-0102700-000000-5051509 - Deferred Comp City Pd 12,295 13,773 13,168 14,785 16,252 19,074 19,567 493 010-0102700-000000-5051515 - Auto Allowance 3,600 3,600 3,530 3,600 3,600 3,600 3,600 0 010-0102700-000000-5051522 - Combined Benefits 71,212 71,261 71,955 72,565 72,819 73,374 73,513 139 Salaries & Benefits 717,498 742,604 768,934 795,278 791,067 870,765 901,770 31,005 Operating Expenses
010-0102700-000000-6102001 - Printing 0 0 0 0 30,934 69,813 81,813 12,000 010-0102700-000000-6102002 - Dues & Publications 622 1,055 75 1,685 517 700 700 0 010-0102700-000000-6102003 - Advertising 0 2,695 0 0 555 0 0 0 010-0102700-000000-6102004 - Rents 11,945 12,957 12,787 13,273 12,691 13,100 13,100 0 010-0102700-000000-6102005 - Training & Education 245 56 694 3,485 2,147 2,421 2,421 0 010-0102700-000000-6102006 - Postage 11 0 0 48 18,107 23,650 23,650 0 010-0102700-000000-6102101 - Telephone 1,374 1,388 1,452 1,544 1,637 1,300 1,700 400 010-0102700-000000-6102103 - Internet 39 0 0 0 0 0 0 0
010-0102700-000000-6102200 - Travel & Meetings 20 175 700 8,345 7,608 2,741 5,741 3,000 010-0102700-000000-6102400 - Contracts 17,302 120 0 8,207 12,233 0 2,000 2,000 010-0102700-000000-6102416 - Pre Employment Costs 9,103 6,699 14,396 13,898 10,583 13,697 13,697 0 010-0102700-000000-6102501 - Building Maint 0 0 0 0 65 0 0 0 010-0102700-000000-6102601 - Advisory 3,650 3,800 2,150 0 5,350 3,800 5,350 1,550 010-0102700-000000-6102701 - Hardware 1,330 42 10,712 1,425 5,114 2,000 3,500 1,500 010-0102700-000000-6102702 - Software 968 749 720 4,521 5,667 670 7,170 6,500 010-0102700-000000-6102703 - Software License & Maint 1,000 99 806 2,370 1,499 3,000 3,000 0 010-0102700-000000-6103001 - Office Supplies 710 1,483 516 1,334 1,783 2,800 2,800 0 010-0102700-000000-6103002 - Departmental 3,762 2,509 1,857 3,115 2,337 4,000 4,000 0

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Administration
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102700-000000-6103011 - Promotions 0 0 0 0 81 0 0 0 010-0102700-000000-6103012 - Small Equipment 0 824 167 302 673 0 0 0 010-0102700-009465-6102001 - Printing 0 0 722 85 47,906 0 0 0 010-0102700-009465-6102005 - Training & Education 0 0 0 0 7 0 0 0 010-0102700-009465-6103001 - Office Supplies 0 586 3,240 1,602 2,459 0 0 0 010-0102700-009465-6103002 - Departmental 0 558 152 36 518 0 0 0 010-0102700-009465-6103011 - Promotions 0 0 0 0 118 0 0 0 Operating Expenses 52,079 35,795 51,145 65,274 170,589 143,692 170,642 26,950 Insurance
010-0102700-000000-6505007 - Unemployment 5,664 0 1,686 0 0 0 0 0 010-0102700-000000-6505016 - Liability Insurance 24,706 28,764 33,100 37,648 55,207 66,974 66,974 0 Insurance 30,370 28,764 34,786 37,648 55,207 66,974 66,974 0 Total 799,947 807,163 854,864 898,200 1,016,863 1,081,431 1,139,386 57,955

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Community & Cultural Services
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102710-000000-5011001 - Permanent 432,545 518,324 597,765 661,900 719,872 757,092 763,527 6,435 010-0102710-000000-5011002 - Temporary 201,572 443,365 544,797 677,035 714,540 726,686 726,686 0 010-0102710-000000-5011003 - Overtime 696 7,401 19,940 20,836 8,026 11,000 8,000 (3,000) 010-0102710-000000-5011014 - Annual Leave Account 0 8,817 7,858 8,454 10,456 10,457 10,973 516 010-0102710-000000-5051502 - FICA 47,949 72,504 87,007 102,575 107,602 105,788 60,351 (45,437) 010-0102710-000000-5051506 - PERS 195,190 224,132 256,450 272,904 307,091 335,171 338,034 2,863 010-0102710-000000-5051509 - Deferred Comp City Pd 6,300 6,676 6,900 9,000 9,000 14,400 14,400 0 010-0102710-000000-5051522 - Combined Benefits 138,836 139,076 127,033 127,801 141,390 144,315 146,890 2,575 Salaries & Benefits 1,023,089 1,420,295 1,647,750 1,880,506 2,017,977 2,104,909 2,068,861 (36,048) Operating Expenses
010-0102710-000000-6102001 - Printing 54 25,659 37,431 66,711 216 500 500 0 010-0102710-000000-6102002 - Dues & Publications 820 870 915 1,876 1,950 750 2,000 1,250 010-0102710-000000-6102003 - Advertising 185 258 600 340 50 600 600 0 010-0102710-000000-6102004 - Rents 8,715 10,497 24,216 11,039 35,450 21,000 21,000 0 010-0102710-000000-6102005 - Training & Education 335 2,016 1,891 1,085 2,377 3,735 3,250 (485) 010-0102710-000000-6102006 - Postage 507 7,030 11,630 22,715 855 500 900 400 010-0102710-000000-6102012 - Finance Charges 12,315 20,002 40,615 44,719 42,853 4,000 4,000 0 010-0102710-000000-6102101 - Telephone 5,354 5,031 5,557 6,005 6,988 6,000 7,000 1,000 010-0102710-000000-6102102 - Cellular 1,226 2,977 3,672 3,770 4,419 4,500 4,500 0 010-0102710-000000-6102103 - Internet 3,537 3,501 3,388 3,662 4,347 3,750 4,350 600 010-0102710-000000-6102200 - Travel & Meetings 5 2,208 3,047 3,856 1,320 3,000 3,485 485 010-0102710-000000-6102300 - Utilities 46,691 49,289 60,586 60,568 61,456 61,000 61,000 0 010-0102710-000000-6102400 - Contracts 12,310 46,735 77,536 106,105 65,399 112,500 90,000 (22,500) 010-0102710-000000-6102416 - Pre Employment Costs 0 133 0 136 0 0 0 0 010-0102710-000000-6102417 - Instructors 2,632 76,312 126,347 155,637 186,248 130,000 195,000 65,000 010-0102710-000000-6102418 - Licensing Requirements 0 (80) 0 0 205 0 0 0 010-0102710-000000-6102501 - Building Maint 53,117 86,768 82,708 111,834 152,961 75,000 85,000 10,000 010-0102710-000000-6102502 - Maintenance - Vehicles 3,099 1,710 13,743 9,135 10,425 9,500 8,000 (1,500) 010-0102710-000000-6102503 - Equipment Maintenance 5,543 8,237 11,095 9,281 10,718 9,000 9,000 0

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Community & Cultural Services
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102710-000000-6102507 - Park Land Maint 0 0 0 0 437 0 0 0 010-0102710-000000-6102701 - Hardware 1,503 0 2,632 1,762 5,164 5,500 5,500 0 010-0102710-000000-6102702 - Software 0 38 333 0 0 1,000 1,000 0 010-0102710-000000-6102703 - Software License & Maint 766 2,451 1,190 2,963 3,224 0 3,300 3,300 010-0102710-000000-6103001 - Office Supplies 965 1,798 766 513 1,051 2,000 2,000 0 010-0102710-000000-6103002 - Departmental 41,052 92,680 108,619 105,450 118,265 133,670 149,945 16,275 010-0102710-000000-6103003 - Petroleum Products 2,378 6,791 5,873 5,135 2,961 5,500 2,250 (3,250) 010-0102710-000000-6103012 - Small Equipment 3,554 10,925 8,687 4,822 14,288 13,000 13,000 0 010-0102710-000000-6103102 - Taxes & Permits - Permits 617 83 83 798 926 500 950 450 010-0102710-007048-6102501 - Building Maint 0 0 2,120 0 0 0 0 0 010-0102710-007048-6103002 - Departmental 1,288 51 973 202 0 0 0 0 010-0102710-009465-6102001 - Printing 0 0 342 0 138 0 0 0 010-0102710-009465-6103001 - Office Supplies 0 823 943 881 870 0 0 0 010-0102710-009465-6103002 - Departmental 0 4,162 15,216 16,131 18,325 0 0 0 010-0102710-009600-6102400 - Contracts 0 0 0 12,500 0 0 0 0 010-0102710-009600-6102501 - Building Maint 0 0 334,095 0 0 0 0 0 010-0102710-PK1502-6102400 - Contracts 22,500 0 0 0 0 0 0 0 Operating Expenses 231,068 468,956 986,849 769,629 753,888 606,505 677,530 71,025 Insurance
010-0102710-000000-6505007 - Unemployment 85,784 1,576 6,948 0 3,073 3,000 3,000 0 010-0102710-000000-6505016 - Liability Insurance 28,824 33,558 38,617 43,923 64,659 78,136 78,136 0 Insurance 114,608 35,134 45,565 43,923 67,732 81,136 81,136 0 Capital Outlay
010-0102710-000000-9009005 - Equipment 0 45,387 0 0 86,801 0 372,515 372,515 010-0102710-009600-9009005 - Equipment 0 12,826 0 0 0 0 0 0 Capital Outlay 0 58,213 0 0 86,801 0 372,515 372,515
Total 1,368,765 1,982,598 2,680,164 2,694,057 2,926,397 2,792,550 3,200,042 407,492

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Community Facility
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Operating Expenses
010-0102711-000000-6102501 - Building Maint 0 0 450 0 0 0 0 0 Operating Expenses 0 0 450 0 0 0 0 0
Total 0 0 450 0 0 0 0 0

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Page 769 ends

03/10/2026 Item No.14.

General Fund
Parks & Recreation - Outdoor Sports
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102720-000000-5011001 - Permanent 357,803 394,649 422,924 440,008 453,355 485,708 361,548 (124,160) 010-0102720-000000-5011002 - Temporary 139,713 289,949 301,510 389,627 410,579 364,003 349,453 (14,550) 010-0102720-000000-5011003 - Overtime 90 398 0 4,507 982 1,100 1,500 400 010-0102720-000000-5011014 - Annual Leave Account 0 5,896 6,609 6,972 6,720 6,673 5,203 (1,470) 010-0102720-000000-5051502 - FICA 37,271 51,634 55,060 63,968 65,439 65,709 28,654 (37,055) 010-0102720-000000-5051506 - PERS 151,316 164,555 177,235 181,617 190,217 213,470 158,486 (54,984) 010-0102720-000000-5051509 - Deferred Comp City Pd 3,600 3,600 6,962 7,200 6,200 9,600 7,800 (1,800) 010-0102720-000000-5051522 - Combined Benefits 95,366 95,742 102,166 102,678 97,561 98,649 78,597 (20,052) Salaries & Benefits 785,159 1,006,423 1,072,467 1,196,576 1,231,054 1,244,912 991,241 (253,671) Operating Expenses
010-0102720-000000-6102001 - Printing 640 1,325 33 54 400 1,250 1,250 0 010-0102720-000000-6102002 - Dues & Publications 3,025 1,523 1,906 2,876 4,933 2,150 2,150 0 010-0102720-000000-6102003 - Advertising 3 79 1,274 522 1,863 2,500 2,000 (500) 010-0102720-000000-6102004 - Rents 10,087 21,159 33,234 28,966 31,301 30,000 30,000 0 010-0102720-000000-6102005 - Training & Education 715 2,443 9,177 1,548 4,463 5,675 3,000 (2,675) 010-0102720-000000-6102006 - Postage 0 0 5,554 53 0 50 50 0 010-0102720-000000-6102012 - Finance Charges 6,615 24,353 38,094 48,231 43,045 4,010 4,010 0 010-0102720-000000-6102101 - Telephone 1,850 1,859 2,337 2,567 2,573 2,200 2,550 350 010-0102720-000000-6102102 - Cellular 0 0 0 0 0 100 100 0 010-0102720-000000-6102103 - Internet 451 1,928 2,213 2,213 2,213 2,000 2,250 250 010-0102720-000000-6102200 - Travel & Meetings 0 137 3,415 3,951 5,922 2,500 4,175 1,675 010-0102720-000000-6102300 - Utilities 31,736 42,729 75,614 79,012 76,114 67,740 67,740 0 010-0102720-000000-6102400 - Contracts 18,775 136,454 187,144 153,911 149,762 234,196 199,196 (35,000) 010-0102720-000000-6102409 - Maintenance/Improvements 0 140 0 0 0 0 0 0 010-0102720-000000-6102417 - Instructors 62,305 230,391 281,842 283,191 282,544 282,000 282,000 0 010-0102720-000000-6102501 - Building Maint 94,791 46,110 861,858 116,712 93,629 75,965 77,965 2,000 010-0102720-000000-6102502 - Maintenance - Vehicles 0 0 0 0 0 0 2,750 2,750 010-0102720-000000-6102503 - Equipment Maintenance 2,368 10,754 5,706 5,153 11,356 12,500 12,500 0 010-0102720-000000-6102701 - Hardware 3,346 2,545 151 4,253 6,086 7,400 7,400 0

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Outdoor Sports
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102720-000000-6102702 - Software 108 440 453 420 1,297 975 5,355 4,380 010-0102720-000000-6102703 - Software License & Maint 20 0 0 720 1,153 0 300 300 010-0102720-000000-6103001 - Office Supplies 1,241 1,185 142 398 1,124 3,825 3,825 0 010-0102720-000000-6103002 - Departmental 43,779 70,926 67,998 113,147 75,095 84,650 84,650 0 010-0102720-000000-6103003 - Petroleum Products 0 0 0 0 0 0 2,500 2,500 010-0102720-000000-6103010 - Gift Shop/Concessions 0 183 4,237 513 0 4,000 0 (4,000) 010-0102720-000000-6103012 - Small Equipment 5,350 3,000 12,363 27,081 11,091 20,000 12,000 (8,000) 010-0102720-000000-6103101 - Taxes & Permits - Taxes 326 333 343 1,853 1,864 0 1,875 1,875 010-0102720-000000-6103102 - Taxes & Permits - Permits 1,921 83 83 0 380 2,950 500 (2,450) 010-0102720-009465-6102001 - Printing 0 0 18,025 0 0 0 0 0 010-0102720-009465-6102003 - Advertising 0 0 0 0 98 0 0 0 010-0102720-009465-6102400 - Contracts 0 0 5,049 0 0 0 0 0 010-0102720-009465-6103001 - Office Supplies 0 411 813 0 803 0 0 0 010-0102720-009465-6103002 - Departmental 0 1,353 7,058 8,376 9,074 0 0 0 010-0102720-009465-6103010 - Gift Shop/Concessions 0 0 0 571 0 0 0 0 010-0102720-009600-6102501 - Building Maint 0 8,467 0 0 0 0 0 0 Operating Expenses 289,451 610,312 1,626,115 886,293 818,181 848,636 812,091 (36,545) Insurance
010-0102720-000000-6505007 - Unemployment 99,796 4,378 2,698 118 (171) 2,500 2,500 0 010-0102720-000000-6505016 - Liability Insurance 18,529 21,573 24,825 28,236 41,406 50,230 50,230 0 Insurance 118,325 25,951 27,523 28,354 41,235 52,730 52,730 0 Capital Outlay
010-0102720-000000-9009004 - Vehicles 0 15,894 0 6,000 0 0 0 0 010-0102720-000000-9009005 - Equipment 0 0 17,697 0 0 0 0 0 010-0102720-000000-9009010 - Construction 0 34,830 0 0 0 0 0 0 Capital Outlay 0 50,724 17,697 6,000 0 0 0 0
Total 1,192,935 1,693,408 2,743,801 2,117,223 2,090,470 2,146,278 1,856,062 (290,216)

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Aquatics
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102730-000000-5011001 - Permanent 263,293 300,271 320,613 323,665 290,558 381,155 381,430 275 010-0102730-000000-5011002 - Temporary 206,811 444,575 592,899 658,253 668,261 693,388 693,388 0 010-0102730-000000-5011003 - Overtime 342 776 222 454 1,068 0 0 0 010-0102730-000000-5011014 - Annual Leave Account 0 4,364 5,223 5,589 5,239 5,227 5,452 225 010-0102730-000000-5011025 - Uniform Allowance 600 600 600 0 675 350 0 (350) 010-0102730-000000-5051502 - FICA 36,715 57,760 71,826 76,410 75,479 64,065 30,240 (33,825) 010-0102730-000000-5051506 - PERS 108,745 122,648 131,800 131,941 123,467 167,067 167,334 267 010-0102730-000000-5051509 - Deferred Comp City Pd 3,843 4,200 6,988 6,550 5,000 8,400 8,400 0 010-0102730-000000-5051522 - Combined Benefits 79,034 79,365 86,177 87,366 80,947 84,203 84,218 15 Salaries & Benefits 699,383 1,014,559 1,216,347 1,290,228 1,250,694 1,403,855 1,370,462 (33,393) Operating Expenses
010-0102730-000000-6102001 - Printing 0 27 30 0 0 0 0 0 010-0102730-000000-6102002 - Dues & Publications 1,122 908 1,110 1,407 2,038 1,000 1,000 0 010-0102730-000000-6102003 - Advertising 0 0 432 0 75 0 0 0 010-0102730-000000-6102004 - Rents 46,723 106,645 93,996 110,002 114,728 95,325 39,765 (55,560) 010-0102730-000000-6102005 - Training & Education 484 2,386 2,644 4,418 5,986 4,500 1,750 (2,750) 010-0102730-000000-6102006 - Postage 49 0 13 0 0 0 100 100 010-0102730-000000-6102012 - Finance Charges 5,074 11,896 28,562 20,617 26,062 3,731 3,731 0 010-0102730-000000-6102101 - Telephone 3,362 4,432 4,053 2,322 2,527 5,000 3,000 (2,000) 010-0102730-000000-6102103 - Internet 1,559 190 404 456 848 500 850 350 010-0102730-000000-6102200 - Travel & Meetings 0 83 3,837 1,482 11 0 2,750 2,750 010-0102730-000000-6102300 - Utilities 174,436 203,490 265,916 236,998 250,600 240,000 252,000 12,000 010-0102730-000000-6102400 - Contracts 6,394 7,183 21,959 13,478 15,439 14,000 16,000 2,000 010-0102730-000000-6102416 - Pre Employment Costs 0 0 0 0 31 0 0 0 010-0102730-000000-6102417 - Instructors 0 2,238 4,236 7,339 6,645 7,000 7,000 0 010-0102730-000000-6102501 - Building Maint 33,895 48,305 45,468 56,183 66,542 50,000 50,000 0 010-0102730-000000-6102502 - Maintenance - Vehicles 0 152 0 0 0 0 750 750 010-0102730-000000-6102503 - Equipment Maintenance 43,233 17,950 59,731 139,284 16,674 29,355 39,355 10,000 010-0102730-000000-6102701 - Hardware 1,084 1,149 1,831 735 1,743 2,500 2,500 0

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Page 772 ends

03/10/2026 Item No.14.

General Fund
Parks & Recreation - Aquatics
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102730-000000-6102702 - Software 0 0 0 0 319 500 2,000 1,500 010-0102730-000000-6102703 - Software License & Maint 10 0 0 562 576 0 0 0 010-0102730-000000-6103001 - Office Supplies 1,393 1,499 1,560 1,484 1,292 2,000 2,000 0 010-0102730-000000-6103002 - Departmental 33,398 50,601 61,570 87,467 40,007 71,000 71,000 0 010-0102730-000000-6103003 - Petroleum Products 86 0 0 78 0 0 750 750 010-0102730-000000-6103004 - Safety Equip/Chemicals 57,081 69,382 81,694 89,600 146,449 90,000 130,000 40,000 010-0102730-000000-6103010 - Gift Shop/Concessions 17,532 40,792 46,869 53,254 58,939 56,000 65,000 9,000 010-0102730-000000-6103012 - Small Equipment 13,395 20,120 15,184 26,610 36,373 17,500 17,500 0 010-0102730-000000-6103102 - Taxes & Permits - Permits 3,737 4,949 5,222 7,864 8,040 6,600 8,800 2,200 010-0102730-009465-6102005 - Training & Education 0 0 0 47 0 0 0 0 010-0102730-009465-6103001 - Office Supplies 0 616 994 572 669 0 0 0 010-0102730-009465-6103002 - Departmental 0 2,194 5,631 8,594 9,698 0 0 0 010-0102730-009465-6103010 - Gift Shop/Concessions 0 513 3,265 3,112 3,852 0 0 0 Operating Expenses 444,048 597,699 756,210 873,965 816,165 696,511 717,601 21,090 Insurance
010-0102730-000000-6505007 - Unemployment 48,086 (306) 639 3,085 781 1,000 1,000 0 010-0102730-000000-6505016 - Liability Insurance 14,412 16,779 19,308 21,961 32,204 39,068 39,068 0 Insurance 62,498 16,473 19,947 25,046 32,985 40,068 40,068 0 Capital Outlay
010-0102730-000000-9009003 - Impr Other Than Bldgs 5,293 0 0 0 0 0 0 0 010-0102730-000000-9009005 - Equipment 22,768 8,053 0 0 0 0 0 0 010-0102730-000000-9009010 - Construction 0 0 0 0 0 0 237,780 237,780 010-0102730-009600-9009003 - Impr Other Than Bldgs 0 0 224,989 0 0 0 0 0 010-0102730-PK1901-9009003 - Impr Other Than Bldgs 1,342,356 87,551 0 0 0 0 0 0 Capital Outlay 1,370,417 95,604 224,989 0 0 0 237,780 237,780 Total 2,576,346 1,724,335 2,217,494 2,189,239 2,099,843 2,140,434 2,365,911 225,477

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Park Maintenance
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0103801-000000-5011001 - Permanent 551,768 571,954 600,350 662,973 696,117 783,625 788,677 5,052 010-0103801-000000-5011002 - Temporary 201,628 245,229 232,523 302,412 350,214 482,072 464,822 (17,250) 010-0103801-000000-5011003 - Overtime 1,566 2,324 290 1,391 5,312 3,855 6,055 2,200 010-0103801-000000-5011014 - Annual Leave Account 0 8,243 8,509 8,914 10,215 10,625 11,075 450 010-0103801-000000-5011025 - Uniform Allowance 3,000 3,000 3,000 3,375 3,375 2,100 2,100 0 010-0103801-000000-5051502 - FICA 57,624 62,093 64,719 73,292 79,401 86,130 62,536 (23,594) 010-0103801-000000-5051506 - PERS 231,518 234,705 247,163 268,118 311,656 341,971 343,953 1,982 010-0103801-000000-5051509 - Deferred Comp City Pd 0 0 2,475 4,800 5,050 15,600 15,600 0 010-0103801-000000-5051522 - Combined Benefits 167,350 168,166 169,942 174,341 200,336 203,876 204,312 436 Salaries & Benefits 1,214,453 1,295,713 1,328,971 1,499,617 1,661,677 1,929,854 1,899,130 (30,724) Operating Expenses
010-0103801-000000-6102001 - Printing 366 1,095 0 0 0 400 400 0 010-0103801-000000-6102002 - Dues & Publications 584 415 517 1,348 1,008 1,000 1,000 0 010-0103801-000000-6102003 - Advertising 294 0 0 0 0 600 600 0 010-0103801-000000-6102004 - Rents 11,770 30,016 21,733 34,008 15,498 25,000 25,000 0 010-0103801-000000-6102005 - Training & Education 1,540 2,415 1,043 5,731 7,552 5,000 5,000 0 010-0103801-000000-6102006 - Postage 0 64 0 0 0 100 100 0 010-0103801-000000-6102101 - Telephone 12,760 12,107 13,638 14,845 15,891 14,500 14,500 0 010-0103801-000000-6102102 - Cellular 0 0 0 0 0 300 300 0 010-0103801-000000-6102103 - Internet 1,409 679 418 418 456 2,000 2,000 0 010-0103801-000000-6102200 - Travel & Meetings 0 0 0 0 214 0 0 0 010-0103801-000000-6102300 - Utilities 636,760 576,388 691,185 691,520 806,095 700,000 700,000 0 010-0103801-000000-6102400 - Contracts 17,286 80,762 16,615 80,072 84,122 1,230,469 1,656,425 425,956 010-0103801-000000-6102401 - Project Construction 0 0 0 0 145 0 0 0 010-0103801-000000-6102407 - Grants 0 0 0 0 630 0 0 0
010-0103801-000000-6102409 - Maintenance/Improvements 310,691 477,139 262,693 207,732 299,744 360,983 436,247 75,264 010-0103801-000000-6102416 - Pre Employment Costs 558 0 0 0 0 0 0 0 010-0103801-000000-6102418 - Licensing Requirements 0 0 634 0 398 0 0 0 010-0103801-000000-6102501 - Building Maint 57,214 75,389 89,275 93,479 44,049 87,000 87,000 0

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Park Maintenance
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0103801-000000-6102502 - Maintenance - Vehicles 17,917 36,328 40,492 75,531 121,768 69,000 69,000 0 010-0103801-000000-6102503 - Equipment Maintenance 3,486 19,663 2,050 14,534 22,390 14,000 14,000 0 010-0103801-000000-6102504 - Trails Maintenance 21,269 29,417 10,609 8,270 (7,107) 60,000 60,000 0 010-0103801-000000-6102505 - Renovation 38,196 13,368 885 825 9,987 29,000 29,000 0 010-0103801-000000-6102506 - Open Space Maint 92 364 0 5,111 263 92,310 72,310 (20,000) 010-0103801-000000-6102507 - Park Land Maint 25,401 33,659 28,302 107,203 42,544 112,000 112,000 0 010-0103801-000000-6102508 - Landscape / Grounds Maint 38,572 38,719 178,536 121,832 156,244 61,000 61,000 0 010-0103801-000000-6102509 - Park Lighting 7,149 14,605 32,971 72,474 33,043 60,000 89,100 29,100 010-0103801-000000-6102701 - Hardware 498 0 0 310 5,576 2,600 2,600 0 010-0103801-000000-6102702 - Software 0 0 563 263 349 500 500 0 010-0103801-000000-6102703 - Software License & Maint 5,217 2,881 2,881 2,881 3,523 2,500 6,200 3,700 010-0103801-000000-6103001 - Office Supplies 1,116 926 1,313 915 1,238 1,600 1,600 0 010-0103801-000000-6103002 - Departmental 31,404 45,111 56,435 41,262 56,153 37,000 47,000 10,000 010-0103801-000000-6103003 - Petroleum Products 34,781 50,721 52,959 57,775 55,618 57,000 57,000 0 010-0103801-000000-6103004 - Safety Equip/Chemicals 1,226 380 1,930 1,352 329 1,500 1,500 0 010-0103801-000000-6103012 - Small Equipment 8,525 4,965 27,851 4,575 7,390 5,000 5,000 0 010-0103801-000000-6103015 - Irrigation 102,471 79,503 86,337 78,337 78,920 74,287 74,287 0 010-0103801-000000-6103016 - Janitorial 37,297 28,855 14,286 34,647 15,191 60,740 60,740 0 010-0103801-000000-6103101 - Taxes & Permits - Taxes 72 878 76 0 0 900 900 0 010-0103801-000000-6103102 - Taxes & Permits - Permits 1,470 1,595 2,229 1,896 1,971 2,500 2,500 0 010-0103801-003201-6103002 - Departmental 0 0 0 0 173 0 0 0 010-0103801-003204-6102400 - Contracts 0 450 0 0 0 0 0 0 010-0103801-008131-6102409 - Maintenance/Improvements 0 0 0 199,315 0 0 0 0 010-0103801-008131-6102506 - Open Space Maint 0 0 7,611 0 0 0 0 0 010-0103801-009465-6102508 - Landscape / Grounds Maint 0 0 0 286 0 0 0 0 010-0103801-009465-6103001 - Office Supplies 0 15 660 145 663 0 0 0 010-0103801-009465-6103002 - Departmental 0 273 183 679 6,024 0 0 0 010-0103801-009465-6103015 - Irrigation 0 0 1,241 0 0 0 0 0 010-0103801-009465-6103016 - Janitorial 0 12,578 30,787 31,904 43,757 0 0 0 010-0103801-009600-6102001 - Printing 0 7,706 0 0 0 0 0 0 010-0103801-009600-6102004 - Rents 0 242 0 0 0 0 0 0
010-0103801-009600-6102400 - Contracts 0 0 0 86,161 80,162 0 0 0 010-0103801-009600-6102409 - Maintenance/Improvements 0 41,375 0 0 52,701 0 0 0

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Park Maintenance
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0103801-009600-6102504 - Trails Maintenance 0 0 0 0 89,017 0 0 0 010-0103801-009600-6102505 - Renovation 0 17,969 95,412 0 0 0 0 0 010-0103801-009600-6102507 - Park Land Maint 0 0 0 0 1,575 0 0 0 010-0103801-009600-6102508 - Landscape / Grounds Maint 0 2,215 0 0 0 0 0 0 010-0103801-009600-6102509 - Park Lighting 0 0 0 0 9,509 0 0 0 010-0103801-009600-6103012 - Small Equipment 0 19,612 0 0 0 0 0 0 010-0103801-PK2101-6102400 - Contracts 0 0 0 0 1,084 0 0 0 010-0103801-PK2501-6102400 - Contracts 0 0 0 0 6,820 0 0 0 Operating Expenses 1,427,390 1,760,842 1,774,351 2,077,635 2,172,676 3,170,789 3,694,809 524,020 Debt Service
010-0103801-000000-6404006 - Capital Leases 145,000 71,340 0 0 0 0 0 0 Debt Service 145,000 71,340 0 0 0 0 0 0
Insurance
010-0103801-000000-6505007 - Unemployment 40,188 23,389 25,344 15,451 53,059 15,800 15,800 0 010-0103801-000000-6505016 - Liability Insurance 28,824 33,558 38,617 43,923 64,409 78,136 78,136 0 Insurance 69,012 56,947 63,961 59,374 117,468 93,936 93,936 0 Capital Outlay
010-0103801-000000-9009004 - Vehicles 0 0 58,721 0 0 0 0 0 010-0103801-000000-9009005 - Equipment 39,901 8,573 0 0 0 0 0 0 010-0103801-009600-9009004 - Vehicles 0 0 0 0 32,661 0 0 0 010-0103801-009600-9009005 - Equipment 0 23,350 0 0 56,090 0 0 0 010-0103801-PK2501-9009010 - Construction 0 0 0 0 382 0 0 0 Capital Outlay 39,901 31,924 58,721 0 89,133 0 0 0
Total 2,895,757 3,216,766 3,226,003 3,636,625 4,040,954 5,194,579 5,687,875 493,296

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Park Development
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0103802-000000-5011001 - Permanent 90,117 94,531 105,719 112,888 185,048 302,785 329,395 26,610 010-0103802-000000-5011002 - Temporary 0 0 0 0 0 34,000 34,000 0 010-0103802-000000-5011014 - Annual Leave Account 0 1,439 1,475 1,710 3,018 4,292 4,771 479 010-0103802-000000-5051502 - FICA 6,896 7,438 8,089 8,902 14,527 23,951 26,023 2,072 010-0103802-000000-5051505 - Uniform Expense 0 0 0 0 0 0 1,500 1,500 010-0103802-000000-5051506 - PERS 38,143 39,451 44,358 46,982 73,893 133,939 145,780 11,841 010-0103802-000000-5051509 - Deferred Comp City Pd 0 0 0 3,450 3,600 6,000 6,000 0 010-0103802-000000-5051522 - Combined Benefits 18,168 18,195 18,210 18,307 36,447 54,667 54,832 165 Salaries & Benefits 153,323 161,054 177,851 192,239 316,533 559,634 602,301 42,667 Operating Expenses
010-0103802-000000-6102002 - Dues & Publications 0 600 0 0 1,260 0 900 900 010-0103802-000000-6102004 - Rents 0 0 0 0 0 0 1,050 1,050 010-0103802-000000-6102005 - Training & Education 0 0 0 0 855 0 2,500 2,500 010-0103802-000000-6102103 - Internet 0 1,254 1,292 1,368 1,271 1,500 1,500 0 010-0103802-000000-6102200 - Travel & Meetings 0 0 0 865 3,123 0 0 0 010-0103802-000000-6102400 - Contracts 0 0 0 0 0 5,000 5,000 0 010-0103802-000000-6102701 - Hardware 0 0 0 0 75 0 0 0
010-0103802-000000-6102702 - Software 0 3,483 1,020 0 2,169 1,600 13,300 11,700 010-0103802-000000-6102703 - Software License & Maint 0 2,881 2,881 4,163 4,268 800 1,800 1,000 010-0103802-000000-6103001 - Office Supplies 0 0 0 0 585 0 0 0 010-0103802-000000-6103002 - Departmental 48 1,109 272 1,184 1,558 500 2,000 1,500 010-0103802-009465-6103001 - Office Supplies 0 0 0 0 70 0 0 0 010-0103802-009465-6103002 - Departmental 0 0 37 16 0 0 0 0 010-0103802-009600-6102400 - Contracts 0 0 76,018 42,751 139,728 0 0 0 Operating Expenses 48 9,328 81,519 50,348 154,962 9,400 28,050 18,650

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Park Development
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0103802-000000-6505016 - Liability Insurance 4,118 4,794 5,517 6,275 9,202 11,162 11,162 0 Insurance 4,118 4,794 5,517 6,275 9,202 11,162 11,162 0 Total 157,489 175,176 264,888 248,862 480,697 580,196 641,513 61,317

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Trails
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0103803-000000-5011001 - Permanent 98,146 101,170 106,448 112,695 119,261 129,771 283,689 153,918 010-0103803-000000-5011014 - Annual Leave Account 0 1,475 1,512 1,612 1,762 1,762 4,173 2,411 010-0103803-000000-5051502 - FICA 7,423 7,756 8,022 8,782 9,341 10,338 22,573 12,235 010-0103803-000000-5051505 - Uniform Expense 161 0 0 0 0 0 0 0 010-0103803-000000-5051506 - PERS 40,925 42,240 44,666 46,923 50,905 57,481 125,708 68,227 010-0103803-000000-5051509 - Deferred Comp City Pd 0 0 0 0 0 3,600 7,200 3,600 010-0103803-000000-5051522 - Combined Benefits 18,208 18,236 18,252 18,293 18,355 18,401 36,952 18,551 Salaries & Benefits 164,862 170,877 178,900 188,305 199,623 221,353 480,295 258,942 Operating Expenses
010-0103803-000000-6102001 - Printing 0 0 0 558 954 2,000 2,000 0 010-0103803-000000-6102002 - Dues & Publications 0 0 0 0 1,889 0 0 0 010-0103803-000000-6102003 - Advertising 0 0 129 239 0 800 800 0 010-0103803-000000-6102005 - Training & Education 0 25 0 0 100 0 0 0 010-0103803-000000-6102101 - Telephone 278 288 301 348 377 300 300 0 010-0103803-000000-6102103 - Internet 0 0 1,023 1,326 1,771 0 640 640 010-0103803-000000-6102400 - Contracts 16,467 (8,371) 8,724 12,837 8,304 12,285 9,995 (2,290) 010-0103803-000000-6102701 - Hardware 0 3,437 80 1,718 181 0 1,650 1,650 010-0103803-000000-6103001 - Office Supplies 0 0 53 26 15 0 0 0 010-0103803-000000-6103002 - Departmental 4,796 920 1,990 267 0 3,875 3,875 0 010-0103803-000000-6103012 - Small Equipment 215 1,918 0 0 291 1,000 1,000 0 010-0103803-000000-6103102 - Taxes & Permits - Permits 0 0 0 442 74 0 0 0 010-0103803-000000-6404006 - Capital Leases 407,000 294,619 0 0 0 0 0 0 010-0103803-002915-6102400 - Contracts 46,800 104,764 0 0 0 0 0 0 010-0103803-008123-6102400 - Contracts 74,990 34,954 0 0 0 0 0 0 010-0103803-009465-6102001 - Printing 0 0 711 0 719 0 0 0 010-0103803-009600-6102400 - Contracts 0 0 99,013 100,232 14,588 0 0 0 Operating Expenses 550,546 432,554 112,025 117,992 29,262 20,260 20,260 0

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Trails
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0103803-000000-6505016 - Liability Insurance 4,118 4,794 5,517 6,275 9,202 11,162 11,162 0 Insurance 4,118 4,794 5,517 6,275 9,202 11,162 11,162 0 Total 719,527 608,225 296,443 312,572 238,087 252,775 511,717 258,942

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Municipal Landscaping
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0103805-000000-5011001 - Permanent 396,375 419,023 475,133 513,186 470,803 569,468 613,831 44,363 010-0103805-000000-5011002 - Temporary 18,025 21,167 33,431 33,440 41,948 48,500 48,500 0 010-0103805-000000-5011003 - Overtime 4,555 7,780 160 629 0 0 0 0 010-0103805-000000-5011014 - Annual Leave Account 0 6,002 7,071 7,821 8,369 7,858 8,549 691 010-0103805-000000-5011025 - Uniform Allowance 1,800 1,800 1,800 2,700 3,961 1,400 1,400 0 010-0103805-000000-5051502 - FICA 31,532 34,042 38,432 41,813 38,801 48,586 48,752 166 010-0103805-000000-5051505 - Uniform Expense 981 1,173 2,139 0 2,215 0 2,500 2,500 010-0103805-000000-5051506 - PERS 167,313 174,351 198,753 209,873 202,317 251,233 270,441 19,208 010-0103805-000000-5051509 - Deferred Comp City Pd 3,000 5,750 8,050 9,450 8,831 12,000 13,500 1,500 010-0103805-000000-5051522 - Combined Benefits 115,575 117,638 141,969 145,949 149,137 151,625 144,150 (7,475) Salaries & Benefits 739,155 788,726 906,936 964,860 926,380 1,090,670 1,151,623 60,953 Operating Expenses
010-0103805-000000-6102002 - Dues & Publications 266 160 540 360 770 800 800 0 010-0103805-000000-6102003 - Advertising 221 0 0 0 331 0 0 0 010-0103805-000000-6102004 - Rents 0 0 288 1,370 2,599 3,500 3,500 0 010-0103805-000000-6102005 - Training & Education 210 255 2,760 1,010 1,090 5,200 5,200 0 010-0103805-000000-6102006 - Postage 121 122 31 40 21 0 0 0 010-0103805-000000-6102101 - Telephone 899 725 735 750 776 800 800 0 010-0103805-000000-6102102 - Cellular 2,548 2,357 4,068 4,244 2,742 4,300 4,300 0 010-0103805-000000-6102103 - Internet 0 0 873 0 0 0 0 0 010-0103805-000000-6102200 - Travel & Meetings 0 0 35 72 0 1,000 1,000 0 010-0103805-000000-6102300 - Utilities 5,603 5,376 6,239 7,559 8,336 7,950 7,950 0 010-0103805-000000-6102400 - Contracts 688,913 744,971 712,555 944,110 1,037,797 473,502 73,502 (400,000) 010-0103805-000000-6102409 - Maintenance/Improvements 0 13,347 62 18,876 5,700 0 0 0 010-0103805-000000-6102416 - Pre Employment Costs 0 0 32 0 0 0 0 0 010-0103805-000000-6102501 - Building Maint 4,516 5,345 19,460 21,433 5,095 19,500 19,500 0 010-0103805-000000-6102502 - Maintenance - Vehicles 2,596 4,003 12,490 35,391 26,121 35,000 35,000 0 010-0103805-000000-6102503 - Equipment Maintenance 1,148 152 0 4,460 4,021 1,900 3,600 1,700 010-0103805-000000-6102505 - Renovation 0 0 0 0 90 0 0 0

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Municipal Landscaping
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0103805-000000-6102506 - Open Space Maint 10,348 10,449 575 4,069 12,370 23,500 0 (23,500) 010-0103805-000000-6102507 - Park Land Maint 0 0 0 0 8,825 0 0 0 010-0103805-000000-6102508 - Landscape / Grounds Maint 9,248 2,218 7,999 4,649 15,350 20,000 0 (20,000) 010-0103805-000000-6102509 - Park Lighting 0 201 0 0 2,587 0 0 0 010-0103805-000000-6102701 - Hardware 4,162 6,175 11,042 601 3,252 3,500 3,500 0 010-0103805-000000-6102702 - Software 199 199 930 349 349 820 820 0 010-0103805-000000-6102703 - Software License & Maint 5,217 2,881 7,361 3,169 3,678 3,000 14,000 11,000 010-0103805-000000-6103001 - Office Supplies 1,316 2,040 964 590 3,009 1,500 1,500 0 010-0103805-000000-6103002 - Departmental 10,197 4,982 11,304 9,048 13,962 13,000 14,350 1,350 010-0103805-000000-6103003 - Petroleum Products 7,835 12,636 15,233 16,365 13,243 18,000 18,000 0 010-0103805-000000-6103004 - Safety Equip/Chemicals 274 0 1,598 345 1,459 2,000 2,000 0 010-0103805-000000-6103012 - Small Equipment 6,424 6,296 7,999 7,045 6,798 9,000 9,000 0 010-0103805-000000-6103015 - Irrigation 6,433 13,925 288 14,044 (62) 0 0 0 010-0103805-000000-6103016 - Janitorial 1,433 582 0 23 0 1,500 1,500 0 010-0103805-002920-6102400 - Contracts 37,304 8,227 0 18,454 3,334 0 0 0 010-0103805-002920-6102409 - Maintenance/Improvements 0 255 0 0 0 0 0 0 010-0103805-002920-6102508 - Landscape / Grounds Maint 1,145 10,145 728 7,449 12,735 0 0 0 010-0103805-002920-6102509 - Park Lighting 0 0 0 0 2,563 0 0 0 010-0103805-002920-6103002 - Departmental 330 291 332 237 271 0 0 0 010-0103805-003201-6102004 - Rents 0 0 379 0 0 0 0 0
010-0103805-003201-6103002 - Departmental 0 0 760 0 0 0 0 0 010-0103805-007048-6102400 - Contracts 0 1,060 0 0 0 0 0 0 010-0103805-008131-6102409 - Maintenance/Improvements 0 0 0 15,893 0 0 0 0 010-0103805-009465-6102001 - Printing 0 0 0 0 236 0 0 0 010-0103805-009465-6103001 - Office Supplies 0 29 932 64 574 0 0 0 010-0103805-009465-6103002 - Departmental 0 0 1,053 9 561 0 0 0 010-0103805-009465-6103015 - Irrigation 0 0 0 0 62 0 0 0 010-0103805-009465-6103016 - Janitorial 0 155 1,557 1,341 0 0 0 0 010-0103805-009600-6102400 - Contracts 0 12,040 200,000 1,100 0 0 0 0 010-0103805-009600-6102508 - Landscape / Grounds Maint 0 0 0 83,961 0 0 0 0 Operating Expenses 808,905 871,601 1,031,203 1,228,477 1,200,642 649,272 219,822 (429,450)

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Municipal Landscaping
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
010-0103805-000000-6505007 - Unemployment 0 0 0 0 0 2,000 2,000 0 010-0103805-000000-6505016 - Liability Insurance 20,588 23,970 27,583 37,648 55,207 66,974 66,974 0 Insurance 20,588 23,970 27,583 37,648 55,207 68,974 68,974 0 Capital Outlay
010-0103805-000000-9009004 - Vehicles 0 0 80,842 0 0 0 0 0 010-0103805-000000-9009005 - Equipment 0 0 0 23,412 0 0 0 0 Capital Outlay 0 0 80,842 23,412 0 0 0 0
Total 1,568,648 1,684,296 2,046,564 2,254,397 2,182,229 1,808,916 1,440,419 (368,497)

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Zoo
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0104000-000000-5011001 - Permanent 526,395 571,091 627,236 692,404 695,114 731,425 743,478 12,053 010-0104000-000000-5011002 - Temporary 153,895 203,419 315,529 432,296 460,806 428,446 446,446 18,000 010-0104000-000000-5011003 - Overtime 5,890 3,467 2,346 1,170 2,135 11,279 3,279 (8,000) 010-0104000-000000-5011014 - Annual Leave Account 0 8,013 8,564 9,024 9,838 9,746 10,243 497 010-0104000-000000-5011025 - Uniform Allowance 1,800 1,800 1,800 1,750 1,750 1,750 1,750 0 010-0104000-000000-5051502 - FICA 52,211 58,493 73,360 85,650 88,008 84,761 59,033 (25,728) 010-0104000-000000-5051505 - Uniform Expense 1,449 0 0 0 0 0 0 0 010-0104000-000000-5051506 - PERS 222,015 237,166 255,603 277,504 278,326 320,812 325,185 4,373 010-0104000-000000-5051509 - Deferred Comp City Pd 4,083 4,200 6,160 6,310 5,760 16,200 16,200 0 010-0104000-000000-5051522 - Combined Benefits 158,837 161,924 162,717 163,510 164,847 165,500 165,743 243 Salaries & Benefits 1,126,576 1,249,572 1,453,314 1,669,618 1,706,584 1,769,919 1,771,357 1,438 Operating Expenses
010-0104000-000000-6102001 - Printing 0 411 65 33 322 100 1,100 1,000 010-0104000-000000-6102002 - Dues & Publications 997 2,160 2,668 5,224 4,936 2,000 2,000 0 010-0104000-000000-6102003 - Advertising 325 348 676 601 1,724 1,000 1,000 0 010-0104000-000000-6102004 - Rents 6,715 8,131 9,814 8,946 5,950 9,128 9,128 0 010-0104000-000000-6102005 - Training & Education 570 317 133 205 205 1,000 1,000 0 010-0104000-000000-6102006 - Postage 205 107 854 416 455 0 0 0 010-0104000-000000-6102012 - Finance Charges 7,027 20,297 16,806 30,074 22,131 8,000 8,000 0 010-0104000-000000-6102101 - Telephone 6,476 6,407 6,996 6,018 5,987 5,300 5,300 0 010-0104000-000000-6102102 - Cellular 3,364 3,016 3,581 3,351 4,005 3,300 3,300 0 010-0104000-000000-6102103 - Internet 114 842 1,766 1,855 2,243 0 2,000 2,000 010-0104000-000000-6102200 - Travel & Meetings 0 0 0 15 620 0 0 0 010-0104000-000000-6102300 - Utilities 18,158 20,095 21,135 20,894 22,993 21,000 21,000 0 010-0104000-000000-6102400 - Contracts 412 30,500 9,695 6,577 7,982 22,300 22,300 0 010-0104000-000000-6102409 - Maintenance/Improvements 4,002 10,080 0 27,060 12,009 16,865 16,865 0 010-0104000-000000-6102415 - Veterinary Care 117,044 165,996 170,753 183,034 235,703 184,000 184,000 0 010-0104000-000000-6102416 - Pre Employment Costs 0 0 476 168 0 0 0 0 010-0104000-000000-6102501 - Building Maint 29,165 40,562 88,398 69,127 58,071 91,387 91,387 0

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Zoo
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0104000-000000-6102502 - Maintenance - Vehicles 2,506 3,356 11,930 5,018 2,163 1,500 3,200 1,700 010-0104000-000000-6102503 - Equipment Maintenance 2,529 1,921 6,534 7,686 5,312 11,500 11,500 0 010-0104000-000000-6102506 - Open Space Maint 0 0 0 0 0 1,400 1,400 0 010-0104000-000000-6102507 - Park Land Maint 149 0 0 0 0 0 0 0 010-0104000-000000-6102509 - Park Lighting 0 0 0 3,255 0 0 0 0 010-0104000-000000-6102701 - Hardware 1,703 7,237 2,788 2,153 1,460 3,000 3,000 0 010-0104000-000000-6102702 - Software 0 0 333 909 2,302 30 30 0 010-0104000-000000-6102703 - Software License & Maint 2,868 2,487 2,250 1,949 3,703 3,000 3,000 0 010-0104000-000000-6103001 - Office Supplies 1,001 1,243 616 1,485 566 2,000 2,000 0 010-0104000-000000-6103002 - Departmental 68,106 97,913 97,597 118,567 89,731 96,000 94,200 (1,800) 010-0104000-000000-6103003 - Petroleum Products 687 1,079 1,662 1,618 1,864 3,800 3,800 0 010-0104000-000000-6103004 - Safety Equip/Chemicals 1,955 4,274 2,217 5,620 5,388 5,000 12,000 7,000 010-0104000-000000-6103005 - Animal Food & Supplements 134,599 116,618 131,584 151,960 144,412 134,771 134,771 0 010-0104000-000000-6103010 - Gift Shop/Concessions 1,301 30,031 46,395 37,586 74,585 41,800 51,800 10,000 010-0104000-000000-6103011 - Promotions 0 0 0 0 0 0 800 800 010-0104000-000000-6103012 - Small Equipment 9,705 12,549 32,256 24,913 17,540 10,000 10,000 0 010-0104000-000000-6103015 - Irrigation 0 106 20 0 0 0 0 0 010-0104000-000000-6103102 - Taxes & Permits - Permits 75 40 592 1,458 2,942 2,000 2,000 0 010-0104000-007048-6102003 - Advertising 0 0 0 0 326 0 0 0 010-0104000-007048-6102004 - Rents 0 2,010 2,052 0 0 0 0 0 010-0104000-007048-6102400 - Contracts 0 12,768 19,874 16,673 30,262 0 0 0 010-0104000-007048-6102501 - Building Maint 0 0 3,163 117 0 0 0 0 010-0104000-007048-6103002 - Departmental 0 17,874 22,111 33,814 15,170 0 0 0 010-0104000-007048-6103010 - Gift Shop/Concessions 0 0 947 3,349 5,767 0 0 0 010-0104000-007048-6103012 - Small Equipment 0 0 924 397 471 0 0 0 010-0104000-008121-6103010 - Gift Shop/Concessions 0 0 349 0 2,471 0 0 0 010-0104000-009465-6102001 - Printing 0 0 0 0 178 0 0 0

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03/10/2026 Item No.14.

General Fund
Parks & Recreation - Zoo
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0104000-009465-6103001 - Office Supplies 0 297 1,272 406 567 0 0 0 010-0104000-009465-6103002 - Departmental 0 6,954 25,764 19,262 18,621 0 0 0 010-0104000-009465-6103010 - Gift Shop/Concessions 0 0 807 1,615 559 0 0 0 010-0104000-009600-6102400 - Contracts 0 0 35,767 0 0 0 0 0 010-0104000-009600-6102501 - Building Maint 0 0 18,520 24,297 0 0 0 0 Operating Expenses 421,759 628,024 802,140 827,704 811,694 681,181 701,881 20,700 Insurance
010-0104000-000000-6505007 - Unemployment 31,306 1,595 1,011 (72) (798) 1,000 1,000 0 010-0104000-000000-6505016 - Liability Insurance 32,941 38,352 44,134 50,197 73,610 89,299 89,299 0 Insurance 64,247 39,947 45,145 50,125 72,812 90,299 90,299 0 Capital Outlay
010-0104000-000000-9009003 - Impr Other Than Bldgs 36,173 0 2,917 10,580 0 0 0 0 010-0104000-000000-9009004 - Vehicles 0 0 0 19,657 0 0 0 0 010-0104000-000000-9009005 - Equipment 0 0 5,495 14,311 0 0 10,700 10,700 010-0104000-009600-9009002 - Bldgs 0 0 17,170 64,305 0 0 0 0 010-0104000-009600-9009003 - Impr Other Than Bldgs 0 0 49,942 570,594 103,010 0 0 0 Capital Outlay 36,173 0 75,524 679,447 103,010 0 10,700 10,700 Total 1,648,755 1,917,544 2,376,124 3,226,894 2,694,100 2,541,399 2,574,237 32,838

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03/10/2026 Item No.14.

General Fund
Library
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0102900-000000-5011001 - Permanent 732,972 662,486 756,633 796,174 797,320 897,093 843,250 (53,843) 010-0102900-000000-5011002 - Temporary 26,375 59,277 58,100 72,861 85,127 103,281 103,281 0 010-0102900-000000-5011003 - Overtime 526 981 1,164 932 0 1,655 1,655 0 010-0102900-000000-5011014 - Annual Leave Account 0 11,049 11,488 12,027 12,155 12,269 12,172 (97) 010-0102900-000000-5051502 - FICA 57,609 54,022 62,539 66,295 67,466 71,773 67,590 (4,183) 010-0102900-000000-5051506 - PERS 308,694 276,023 316,455 329,480 334,832 400,678 369,373 (31,305) 010-0102900-000000-5051509 - Deferred Comp City Pd 8,272 8,585 11,610 12,121 14,145 25,241 24,496 (745) 010-0102900-000000-5051515 - Auto Allowance 3,600 3,600 3,600 3,600 3,600 3,600 3,600 0 010-0102900-000000-5051522 - Combined Benefits 227,654 214,493 214,052 214,301 215,624 216,081 198,147 (17,934) Salaries & Benefits 1,365,702 1,290,517 1,435,642 1,507,789 1,530,268 1,731,671 1,623,564 (108,107) Operating Expenses
010-0102900-000000-6102001 - Printing 361 170 92 0 0 2,225 500 (1,725) 010-0102900-000000-6102002 - Dues & Publications 2,902 2,841 581 1,436 405 5,500 500 (5,000) 010-0102900-000000-6102003 - Advertising 0 0 32 0 0 397 400 3 010-0102900-000000-6102004 - Rents 12,729 12,407 13,091 13,771 10,521 13,000 12,000 (1,000) 010-0102900-000000-6102005 - Training & Education 0 11 1,863 1,270 660 1,300 1,300 0 010-0102900-000000-6102006 - Postage 51 1,973 2,670 2,964 4,127 300 5,000 4,700 010-0102900-000000-6102101 - Telephone 1,545 1,597 1,969 2,324 2,531 2,000 2,700 700 010-0102900-000000-6102103 - Internet 12,308 11,393 7,359 519 8,552 6,234 8,734 2,500 010-0102900-000000-6102200 - Travel & Meetings 95 1,882 141 46 5,462 1,000 1,000 0 010-0102900-000000-6102300 - Utilities 21,258 23,656 31,674 27,758 32,023 28,098 28,000 (98) 010-0102900-000000-6102400 - Contracts 46,777 51,684 60,722 53,861 60,026 64,070 64,070 0 010-0102900-000000-6102416 - Pre Employment Costs 0 502 430 509 514 500 500 0 010-0102900-000000-6102417 - Instructors 0 0 275 175 75 0 0 0 010-0102900-000000-6102501 - Building Maint 45,992 39,183 60,496 54,603 119,274 56,504 69,583 13,079 010-0102900-000000-6102502 - Maintenance - Vehicles 118 391 1,706 1,039 300 1,000 1,000 0 010-0102900-000000-6102503 - Equipment Maintenance 104 104 283 196 286 1,500 500 (1,000) 010-0102900-000000-6102701 - Hardware 4,070 637 47,433 40,996 4,556 16,631 15,000 (1,631) 010-0102900-000000-6102702 - Software 0 17 1,368 1,728 8,164 6,265 3,000 (3,265)

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03/10/2026 Item No.14.

General Fund
Library
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102900-000000-6102703 - Software License & Maint 16,159 14,489 15,094 17,886 18,038 17,796 20,500 2,704 010-0102900-000000-6103001 - Office Supplies 1,410 1,410 446 190 80 4,000 250 (3,750) 010-0102900-000000-6103002 - Departmental 16,550 17,594 17,760 16,535 23,962 26,939 28,087 1,148 010-0102900-000000-6103003 - Petroleum Products 25 90 68 74 45 188 100 (88) 010-0102900-000000-6103011 - Promotions 0 0 3,425 103 169 0 5,000 5,000 010-0102900-000000-6103012 - Small Equipment 38 633 13,456 3,852 4,543 800 0 (800) 010-0102900-000000-6103013 - Books For Circulation 183,863 176,549 198,757 171,236 182,670 183,100 188,100 5,000 010-0102900-002576-6102002 - Dues & Publications 0 140 0 0 0 0 0 0 010-0102900-002576-6102004 - Rents 0 0 0 320 0 0 0 0
010-0102900-002576-6102005 - Training & Education 0 220 0 0 0 0 0 0 010-0102900-002576-6102417 - Instructors 0 220 75 175 75 0 0 0 010-0102900-002576-6102501 - Building Maint 0 0 4,828 4,357 3,216 0 0 0 010-0102900-002576-6102701 - Hardware 0 0 0 0 87 0 0 0
010-0102900-002576-6102703 - Software License & Maint 0 0 0 0 1,430 0 0 0 010-0102900-002576-6103002 - Departmental 6 889 341 284 160 0 0 0 010-0102900-002576-6103011 - Promotions 663 3,501 4,641 9,150 8,957 0 0 0 010-0102900-002576-6103012 - Small Equipment 0 5,719 13,242 32,827 0 0 0 0 010-0102900-002576-6103013 - Books For Circulation 12,400 11,325 10,171 22,393 3,703 0 0 0 010-0102900-002583-6102003 - Advertising 0 30 0 0 0 0 0 0 010-0102900-002583-6102417 - Instructors 0 500 0 0 0 0 0 0 010-0102900-002583-6102701 - Hardware 31,160 0 0 0 0 0 0 0 010-0102900-002583-6103002 - Departmental 0 41 0 0 0 0 0 0 010-0102900-002583-6103011 - Promotions 213 5,943 0 0 0 0 0 0 010-0102900-002583-6103013 - Books For Circulation 1,193 0 0 464 0 0 0 0 010-0102900-002584-6102002 - Dues & Publications 0 128 150 0 0 0 0 0 010-0102900-002584-6103013 - Books For Circulation 0 11,447 11,652 13,604 14,444 0 0 0 010-0102900-003201-6103002 - Departmental 0 0 (9) 0 0 0 0 0 010-0102900-003401-6103012 - Small Equipment 0 0 4,647 0 0 0 0 0 010-0102900-003402-6102417 - Instructors 0 0 0 445 0 0 0 0 010-0102900-003402-6103011 - Promotions 0 0 0 3,073 0 0 0 0 010-0102900-003402-6103013 - Books For Circulation 0 0 0 6,602 0 0 0 0 010-0102900-009465-6102001 - Printing 0 0 560 95 0 0 0 0

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03/10/2026 Item No.14.

General Fund
Library
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0102900-009465-6103001 - Office Supplies 0 500 364 56 0 0 0 0 010-0102900-009465-6103002 - Departmental 0 1,677 6,680 9,359 7,952 0 0 0 010-0102900-009600-6102501 - Building Maint 0 0 152,390 0 0 0 0 0 Operating Expenses 411,987 401,492 690,921 516,277 527,007 439,347 455,824 16,477 Insurance
010-0102900-000000-6505007 - Unemployment 8,709 383 0 0 0 0 0 0 010-0102900-000000-6505016 - Liability Insurance 52,500 61,123 66,200 75,296 110,483 133,948 133,948 0 Insurance 61,209 61,506 66,200 75,296 110,483 133,948 133,948 0 Total 1,838,898 1,753,515 2,192,763 2,099,362 2,167,758 2,304,966 2,213,336 (91,630)

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03/10/2026 Item No.14.

General Fund
Utilities- Fleet Management
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0103700-000000-5011001 - Permanent 515,613 503,541 591,974 514,143 498,534 722,893 789,411 66,518 010-0103700-000000-5011003 - Overtime 9,218 7,889 12,743 14,147 11,794 10,000 10,000 0 010-0103700-000000-5011014 - Annual Leave Account 0 8,526 8,672 9,712 9,722 9,757 11,229 1,472 010-0103700-000000-5011025 - Uniform Allowance 8,600 8,760 10,200 10,118 8,375 2,135 2,450 315 010-0103700-000000-5051502 - FICA 40,115 39,283 45,917 41,368 38,836 57,784 62,493 4,709 010-0103700-000000-5051505 - Uniform Expense 4,063 3,974 6,412 7,603 7,294 5,300 5,300 0 010-0103700-000000-5051506 - PERS 207,642 210,676 258,371 212,295 203,922 315,430 345,732 30,302 010-0103700-000000-5051509 - Deferred Comp City Pd 2,070 2,070 7,478 7,470 7,484 11,580 13,800 2,220 010-0103700-000000-5051522 - Combined Benefits 181,195 182,409 182,376 189,342 190,821 193,230 211,657 18,427 Salaries & Benefits 968,516 967,128 1,124,144 1,006,198 976,783 1,328,109 1,452,072 123,963 Operating Expenses
010-0103700-000000-6102002 - Dues & Publications 499 499 1,820 2,255 1,980 700 1,100 400 010-0103700-000000-6102003 - Advertising 35 0 0 0 0 0 0 0 010-0103700-000000-6102004 - Rents 6,780 5,832 7,575 7,247 7,005 7,300 7,300 0 010-0103700-000000-6102005 - Training & Education 655 5,373 11,734 12,882 16,437 12,992 7,792 (5,200) 010-0103700-000000-6102006 - Postage 132 665 102 69 10 0 0 0 010-0103700-000000-6102101 - Telephone 580 589 620 666 709 700 700 0 010-0103700-000000-6102102 - Cellular 325 202 0 0 0 0 0 0 010-0103700-000000-6102200 - Travel & Meetings 699 8,005 2,172 1,041 1,407 1,500 1,500 0 010-0103700-000000-6102300 - Utilities 27,524 28,804 39,393 29,458 27,741 28,000 28,000 0 010-0103700-000000-6102400 - Contracts 10,981 65,157 113,421 121,763 126,661 128,379 128,379 0 010-0103700-000000-6102416 - Pre Employment Costs 331 568 197 126 132 0 0 0 010-0103700-000000-6102418 - Licensing Requirements 326 644 216 391 473 398 398 0 010-0103700-000000-6102501 - Building Maint 15,905 2,890 41,526 20,093 11,143 9,500 9,500 0 010-0103700-000000-6102502 - Maintenance - Vehicles 11,372 8,317 36,841 29,696 29,458 11,000 11,000 0 010-0103700-000000-6102503 - Equipment Maintenance 33,604 10,667 25,795 7,152 12,060 8,079 8,079 0 010-0103700-000000-6102701 - Hardware 894 3,021 692 0 4,358 1,500 1,500 0 010-0103700-000000-6102702 - Software 1,195 0 0 0 0 40,000 40,000 0 010-0103700-000000-6102703 - Software License & Maint 4,209 3,235 4,076 7,019 8,457 2,800 6,800 4,000

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03/10/2026 Item No.14.

General Fund
Utilities- Fleet Management
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0103700-000000-6102800 - Inventory Over & Short 60,599 20,392 (335) (6,973) 0 0 0 0 010-0103700-000000-6103001 - Office Supplies 1,597 526 265 241 362 1,000 1,000 0 010-0103700-000000-6103002 - Departmental 18,196 13,799 61,314 49,348 39,071 50,000 50,000 0 010-0103700-000000-6103003 - Petroleum Products 3,992 5,041 5,661 3,947 3,827 6,000 6,000 0 010-0103700-000000-6103012 - Small Equipment 10,935 6,257 5,231 13,010 5,071 3,000 3,000 0 010-0103700-000000-6103102 - Taxes & Permits - Permits 3,933 4,128 3,404 3,471 4,992 4,500 5,300 800 010-0103700-000000-6103204 - Fleet 0 0 0 0 70,740 44,551 85,084 40,533 010-0103700-009465-6103001 - Office Supplies 0 211 294 0 223 0 0 0 010-0103700-009465-6103002 - Departmental 0 130 1,536 152 246 0 0 0 Operating Expenses 215,297 194,952 363,549 303,053 372,561 361,899 402,432 40,533 Insurance
010-0103700-000000-6505007 - Unemployment 2,080 441 163 2,088 149 0 0 0 010-0103700-000000-6505016 - Liability Insurance 31,912 37,153 45,000 49,570 72,736 88,182 88,182 0 Insurance 33,992 37,594 45,163 51,658 72,885 88,182 88,182 0 Capital Outlay
010-0103700-000000-9009004 - Vehicles 0 0 79,325 63,807 0 0 61,442 61,442 010-0103700-000000-9009005 - Equipment 0 28,775 9,413 38,618 0 0 0 0 Capital Outlay 0 28,775 88,738 102,425 0 0 61,442 61,442 Total 1,217,805 1,228,449 1,621,593 1,463,334 1,422,228 1,778,190 2,004,128 225,938

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03/10/2026 Item No.14.

General Fund
Public Works - Engineering
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
023-0232601-000000-5011001 - Permanent 1,028,599 855,853 884,563 938,673 848,963 1,028,711 1,040,361 11,650 023-0232601-000000-5011002 - Temporary 2,355 0 3,520 0 0 0 0 0 023-0232601-000000-5011003 - Overtime 0 0 979 (592) 376 0 0 0 023-0232601-000000-5011014 - Annual Leave Account 0 15,430 15,331 14,310 15,517 14,100 15,128 1,028 023-0232601-000000-5011025 - Uniform Allowance 600 600 600 675 0 0 0 0 023-0232601-000000-5051502 - FICA 75,999 64,992 67,379 73,183 64,342 77,828 78,982 1,154 023-0232601-000000-5051506 - PERS 455,168 355,648 372,327 388,648 358,472 454,212 460,558 6,346 023-0232601-000000-5051509 - Deferred Comp City Pd 25,537 22,152 24,841 30,521 24,179 27,127 33,043 5,916 023-0232601-000000-5051515 - Auto Allowance 2,880 2,744 2,880 2,880 2,653 2,880 3,600 720 023-0232601-000000-5051522 - Combined Benefits 183,914 184,507 184,616 166,883 167,750 166,849 153,324 (13,525) Salaries & Benefits 1,775,051 1,501,927 1,557,037 1,615,182 1,482,252 1,771,707 1,784,996 13,289 Operating Expenses
023-0232601-000000-6102001 - Printing 0 664 0 38 95 500 500 0 023-0232601-000000-6102002 - Dues & Publications 1,809 854 1,596 1,102 1,541 2,000 2,000 0 023-0232601-000000-6102003 - Advertising 0 375 155 480 147 170 873 703 023-0232601-000000-6102004 - Rents 11,758 11,379 12,744 11,680 13,620 9,751 19,057 9,306 023-0232601-000000-6102005 - Training & Education 975 1,577 2,169 2,907 5,095 5,031 10,856 5,825 023-0232601-000000-6102006 - Postage 16 8 0 0 10 42 42 0 023-0232601-000000-6102101 - Telephone 213 212 218 225 235 400 400 0 023-0232601-000000-6102103 - Internet 1,482 1,077 829 3,225 5,271 0 401 401 023-0232601-000000-6102104 - Radios 330 345 360 375 385 345 385 40 023-0232601-000000-6102200 - Travel & Meetings 22 400 3,246 6,864 4,039 4,500 7,500 3,000 023-0232601-000000-6102300 - Utilities 21,012 17,108 18,116 19,733 22,131 22,433 28,746 6,313 023-0232601-000000-6102400 - Contracts 7,506 6,525 8,085 873 10,394 105,144 68,524 (36,620) 023-0232601-000000-6102401 - Project Construction 24,986 (1,607) (17,296) 19,979 47,946 438,201 455,109 16,908 023-0232601-000000-6102411 - Legal Services 0 0 0 0 3,000 0 0 0 023-0232601-000000-6102416 - Pre Employment Costs 51 87 200 207 458 0 0 0 023-0232601-000000-6102418 - Licensing Requirements 108 108 0 0 0 0 0 0 023-0232601-000000-6102501 - Building Maint 0 0 18 0 0 0 0 0

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03/10/2026 Item No.14.

General Fund
Public Works - Engineering
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
023-0232601-000000-6102502 - Maintenance - Vehicles 708 3,831 699 2,057 3,997 2,659 2,659 0 023-0232601-000000-6102503 - Equipment Maintenance 0 1,551 136 1,947 0 0 0 0 023-0232601-000000-6102701 - Hardware 1,839 4,200 1,001 2,124 2,987 4,476 11,291 6,815 023-0232601-000000-6102702 - Software 5,619 6,030 11,000 13,750 15,045 12,015 8,125 (3,890) 023-0232601-000000-6102703 - Software License & Maint 25,823 10,924 14,677 15,986 17,499 11,256 17,200 5,944 023-0232601-000000-6103001 - Office Supplies 1,854 762 306 798 1,238 2,000 2,000 0 023-0232601-000000-6103002 - Departmental 3,681 6,755 7,523 5,383 3,758 6,501 6,501 0 023-0232601-000000-6103003 - Petroleum Products 878 1,224 1,286 1,194 800 1,872 1,872 0 023-0232601-000000-6103012 - Small Equipment 0 0 246 1,710 748 0 2,978 2,978 023-0232601-000000-6103101 - Taxes & Permits - Taxes 0 84 79 76 0 0 0 0 023-0232601-002218-6102401 - Project Construction 27,500 27,500 27,500 27,500 27,500 0 0 0 023-0232601-002233-6102401 - Project Construction 102,838 93,624 75,530 73,639 87,788 0 0 0 023-0232601-002318-6102401 - Project Construction 0 50,000 100,000 0 50,000 0 0 0 023-0232601-002482-6102401 - Project Construction 2,090 0 26,740 0 6,353 0 0 0 023-0232601-003204-6103002 - Departmental 0 0 182 0 0 0 0 0 023-0232601-007007-6102401 - Project Construction 0 29,800 5,000 5,000 5,000 0 0 0 023-0232601-007011-6102401 - Project Construction 95,008 76,993 81,883 134,552 92,729 0 0 0 023-0232601-007011-6103001 - Office Supplies 326 0 0 29 0 0 0 0 023-0232601-007011-6103002 - Departmental 298 0 0 984 542 0 0 0 023-0232601-007011-6103102 - Taxes & Permits - Permits 0 0 26,498 0 0 0 0 0 023-0232601-008016-6102401 - Project Construction 0 0 0 0 50,000 0 0 0 023-0232601-009465-6102001 - Printing 0 0 144 208 0 0 0 0 023-0232601-009465-6102400 - Contracts 0 0 285 0 0 0 0 0 023-0232601-009465-6103001 - Office Supplies 0 0 46 421 1,503 0 0 0 023-0232601-009465-6103002 - Departmental 0 731 1,137 730 339 0 0 0 023-0232601-009529-6102401 - Project Construction 45,406 45,447 45,604 45,138 45,138 0 0 0 023-0232601-009600-6102400 - Contracts 0 0 35,775 0 0 0 0 0 023-0232601-PW0804-6102400 - Contracts 0 0 7,500 0 0 0 0 0 Operating Expenses 384,134 398,565 501,218 400,913 527,330 629,296 647,019 17,723 Insurance
023-0232601-000000-6505007 - Unemployment 0 0 1,317 0 0 0 0 0

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03/10/2026 Item No.14.

General Fund
Public Works - Engineering
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
023-0232601-000000-6505016 - Liability Insurance 39,324 45,782 45,782 53,649 78,815 95,438 95,438 0 Insurance 39,324 45,782 47,099 53,649 78,815 95,438 95,438 0 Other Expense
023-0232601-000000-8908009 - Reimbursement 884 0 0 0 0 0 0 0 Other Expense 884 0 0 0 0 0 0 0
Capital Outlay
023-0232601-002480-9009010 - Construction 0 421 0 0 0 0 0 0 023-0232601-008017-9009010 - Construction 0 112,500 0 0 0 0 0 0 023-0232601-009600-9009010 - Construction 0 0 38,030 76,070 0 0 0 0 023-0232601-RD1101-9009010 - Construction 19,974 50,576 17,882 0 0 0 0 0 Capital Outlay 19,974 163,497 55,912 76,070 0 0 0 0
Total 2,219,368 2,109,771 2,161,266 2,145,815 2,088,397 2,496,441 2,527,453 31,012

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03/10/2026 Item No.14.

General Fund
Public Works - Streets
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
023-0233200-000000-5011001 - Permanent 669,942 703,999 725,501 730,960 783,755 931,745 760,360 (171,385) 023-0233200-000000-5011002 - Temporary 0 0 1,160 11,860 0 0 0 0 023-0233200-000000-5011003 - Overtime 46,675 64,974 88,575 79,390 55,971 40,000 40,000 0 023-0233200-000000-5011014 - Annual Leave Account 0 9,700 10,005 11,186 12,553 12,595 10,600 (1,995) 023-0233200-000000-5011025 - Uniform Allowance 4,800 4,960 6,400 4,793 5,400 3,885 2,660 (1,225) 023-0233200-000000-5051502 - FICA 53,724 58,158 64,074 61,977 63,048 76,680 60,072 (16,608) 023-0233200-000000-5051506 - PERS 281,242 290,888 301,216 289,601 327,035 405,786 330,346 (75,440) 023-0233200-000000-5051509 - Deferred Comp City Pd 4,200 4,200 10,824 10,200 8,415 17,520 13,680 (3,840) 023-0233200-000000-5051522 - Combined Benefits 243,719 248,286 251,174 278,596 313,840 335,813 210,152 (125,661) Salaries & Benefits 1,304,302 1,385,165 1,458,929 1,478,562 1,570,017 1,824,024 1,427,870 (396,154) Operating Expenses
023-0233200-000000-6102001 - Printing 0 0 0 0 38 0 0 0
023-0233200-000000-6102002 - Dues & Publications 0 0 340 340 0 75 75 0 023-0233200-000000-6102004 - Rents 31,010 3,955 1,704 3,442 19,025 28,543 36,424 7,881 023-0233200-000000-6102005 - Training & Education 350 1,921 4,754 2,612 3,362 6,000 6,000 0 023-0233200-000000-6102006 - Postage 0 0 0 42 0 0 0 0
023-0233200-000000-6102101 - Telephone 1,650 1,827 2,061 2,215 2,364 2,000 2,387 387 023-0233200-000000-6102102 - Cellular 80 161 880 782 380 0 0 0 023-0233200-000000-6102103 - Internet 1,122 805 1,261 1,972 8,542 0 8,959 8,959 023-0233200-000000-6102104 - Radios 3,580 3,105 2,520 2,625 3,465 3,105 3,465 360 023-0233200-000000-6102200 - Travel & Meetings 0 0 1,149 89 0 2,412 2,412 0 023-0233200-000000-6102300 - Utilities 12,414 11,908 15,423 15,120 16,713 11,000 11,000 0 023-0233200-000000-6102400 - Contracts 7,038 15,897 3,767 2,400 5,883 3,646 6,689 3,043 023-0233200-000000-6102401 - Project Construction 4,790 15,080 (9,255) 4,003 8,692 245,000 259,668 14,668 023-0233200-000000-6102411 - Legal Services 0 0 0 23,679 54,673 0 0 0 023-0233200-000000-6102416 - Pre Employment Costs 0 24 690 778 548 0 500 500 023-0233200-000000-6102418 - Licensing Requirements 601 800 823 839 2,509 1,000 1,000 0 023-0233200-000000-6102501 - Building Maint 1,303 1,677 1,525 1,829 4,053 3,000 3,000 0 023-0233200-000000-6102502 - Maintenance - Vehicles 59,621 57,304 120,265 147,407 125,469 91,688 91,688 0

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03/10/2026 Item No.14.

General Fund
Public Works - Streets
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
023-0233200-000000-6102503 - Equipment Maintenance 1,275 4,926 1,686 30,534 44,013 35,840 35,840 0 023-0233200-000000-6102701 - Hardware 0 1,271 1,236 1,873 7,593 4,636 2,636 (2,000) 023-0233200-000000-6102702 - Software 0 0 0 0 0 1,886 1,886 0 023-0233200-000000-6102703 - Software License & Maint 5,666 5,320 3,000 3,300 3,300 4,257 1,257 (3,000) 023-0233200-000000-6103001 - Office Supplies 1,950 1,886 385 655 1,723 2,000 2,000 0 023-0233200-000000-6103002 - Departmental 31,986 17,676 19,606 49,871 74,191 42,335 42,335 0 023-0233200-000000-6103003 - Petroleum Products 41,446 49,302 64,054 65,262 70,922 60,131 60,131 0 023-0233200-000000-6103012 - Small Equipment 5,776 6,612 2,223 1,981 9,167 8,000 8,000 0 023-0233200-000000-6103014 - Vehicle Add Ons 0 0 0 3,803 0 0 0 0 023-0233200-000000-6103102 - Taxes & Permits - Permits 2,536 152 349 1,043 192 688 688 0 023-0233200-002309-6102401 - Project Construction 72,576 64,317 197,836 210,349 164,203 0 0 0 023-0233200-002401-6102401 - Project Construction 0 0 3,686 0 0 0 0 0 023-0233200-008021-6102400 - Contracts 0 0 17,435 0 0 0 0 0 023-0233200-008021-6102401 - Project Construction 50,433 42,467 25,846 11,921 39,704 0 0 0 023-0233200-008021-6103002 - Departmental 0 0 71 0 0 0 0 0 023-0233200-008024-6102400 - Contracts 4,260 0 0 0 0 0 0 0 023-0233200-008024-6102401 - Project Construction 59,512 84,110 97,528 101,660 23,985 0 0 0 023-0233200-008024-6103002 - Departmental 0 0 242 0 0 0 0 0 023-0233200-008027-6102004 - Rents 0 690 0 211 0 0 0 0
023-0233200-008027-6102400 - Contracts 0 0 2 0 0 0 0 0
023-0233200-008027-6102401 - Project Construction 6,051 13,200 8,114 2,038 1,856 0 0 0 023-0233200-009465-6102001 - Printing 0 0 0 73 95 0 0 0 023-0233200-009465-6103001 - Office Supplies 0 442 35 362 1,056 0 0 0 023-0233200-009465-6103002 - Departmental 0 238 1,034 433 0 0 0 0 Operating Expenses 407,029 407,073 592,275 695,542 697,717 557,242 588,040 30,798 Debt Service
023-0233200-000000-6404001 - Principal 0 24,182 24,735 25,551 13,090 0 0 0 023-0233200-000000-6404002 - Interest 0 2,247 1,693 877 124 0 0 0 Debt Service 0 26,429 26,429 26,429 13,214 0 0 0

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03/10/2026 Item No.14.

General Fund
Public Works - Streets
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Insurance
023-0233200-000000-6505007 - Unemployment 0 0 0 0 614 0 0 0 023-0233200-000000-6505016 - Liability Insurance 37,471 43,625 50,000 57,100 83,732 101,577 101,577 0 Insurance 37,471 43,625 50,000 57,100 84,346 101,577 101,577 0 Capital Outlay
023-0233200-000000-9009004 - Vehicles 0 311,097 342,881 739,533 0 0 224,495 224,495 Capital Outlay 0 311,097 342,881 739,533 0 0 224,495 224,495 Total 1,748,802 2,173,388 2,470,514 2,997,166 2,365,295 2,482,843 2,341,982 (140,861)

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03/10/2026 Item No.14.

General Fund
Public Works - Traffic
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
023-0233201-000000-5011001 - Permanent 629,285 658,554 689,852 746,949 812,070 847,412 576,853 (270,559) 023-0233201-000000-5011003 - Overtime 47,935 55,656 65,978 51,002 31,044 25,000 25,000 0 023-0233201-000000-5011014 - Annual Leave Account 0 9,133 9,626 10,766 11,963 11,308 8,007 (3,301) 023-0233201-000000-5011025 - Uniform Allowance 4,200 4,200 4,200 4,725 4,725 2,450 1,470 (980) 023-0233201-000000-5051502 - FICA 51,192 53,946 57,902 59,502 62,349 66,821 45,516 (21,305) 023-0233201-000000-5051506 - PERS 264,174 272,686 287,319 284,366 337,673 371,280 253,102 (118,178) 023-0233201-000000-5051509 - Deferred Comp City Pd 1,220 3,000 8,750 10,800 11,050 12,300 8,640 (3,660) 023-0233201-000000-5051522 - Combined Benefits 197,929 200,161 203,274 211,063 240,157 234,796 160,092 (74,704) Salaries & Benefits 1,195,936 1,257,337 1,326,901 1,379,172 1,511,031 1,571,367 1,078,680 (492,687) Operating Expenses
023-0233201-000000-6102002 - Dues & Publications 116 830 794 340 0 0 0 0 023-0233201-000000-6102004 - Rents 10,551 10,551 10,551 6,269 2,187 5,433 2,956 (2,477) 023-0233201-000000-6102005 - Training & Education 7,857 4,868 4,656 4,356 8,426 7,545 7,545 0 023-0233201-000000-6102006 - Postage 252 193 371 320 447 200 226 26 023-0233201-000000-6102101 - Telephone 816 802 927 1,025 1,113 1,000 1,000 0 023-0233201-000000-6102102 - Cellular 1,591 1,250 2,212 2,983 3,475 1,700 4,151 2,451 023-0233201-000000-6102103 - Internet 0 0 0 0 219 0 0 0 023-0233201-000000-6102104 - Radios 990 1,035 1,080 1,125 1,155 2,500 2,500 0 023-0233201-000000-6102200 - Travel & Meetings 498 2,866 5,668 3,233 129 157 157 0 023-0233201-000000-6102300 - Utilities 408,603 403,462 403,078 413,511 445,398 444,859 444,859 0 023-0233201-000000-6102400 - Contracts 5,184 1,451 1,159 780 3,473 31,317 20,187 (11,130) 023-0233201-000000-6102401 - Project Construction 0 5,654 (5,654) 37,905 0 156,500 163,319 6,819 023-0233201-000000-6102416 - Pre Employment Costs 0 0 192 20 0 0 0 0 023-0233201-000000-6102418 - Licensing Requirements 108 384 163 560 1,195 800 800 0 023-0233201-000000-6102501 - Building Maint 1,523 487 775 811 1,670 2,500 2,500 0 023-0233201-000000-6102502 - Maintenance - Vehicles 13,505 13,550 20,451 23,466 31,691 8,543 8,543 0 023-0233201-000000-6102503 - Equipment Maintenance 2,344 763 0 2,875 0 6,000 3,000 (3,000) 023-0233201-000000-6102701 - Hardware 4,285 5,559 2,261 4,952 1,860 8,000 6,000 (2,000) 023-0233201-000000-6102702 - Software 0 0 0 0 0 3,409 4,014 605

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03/10/2026 Item No.14.

General Fund
Public Works - Traffic
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
023-0233201-000000-6102703 - Software License & Maint 3,216 3,000 3,000 9,940 16,734 5,256 5,256 0 023-0233201-000000-6103001 - Office Supplies 555 1,244 2,781 1,178 742 1,000 1,000 0 023-0233201-000000-6103002 - Departmental 73,573 70,430 57,933 55,251 63,155 65,210 65,210 0 023-0233201-000000-6103003 - Petroleum Products 20,661 31,918 30,978 19,003 15,818 9,246 9,246 0 023-0233201-000000-6103012 - Small Equipment 7,368 18,708 830 23,521 29,969 23,000 23,000 0 023-0233201-000000-6103102 - Taxes & Permits - Permits 148 152 262 298 109 150 150 0 023-0233201-002108-6102400 - Contracts 15,528 41,636 20,831 21,282 52,999 0 0 0 023-0233201-002108-6103002 - Departmental 1,616 0 0 0 0 0 0 0 023-0233201-002108-6103012 - Small Equipment 9,988 0 0 0 0 0 0 0 023-0233201-002480-6102400 - Contracts 8,973 0 0 0 0 0 0 0 023-0233201-008016-6102401 - Project Construction 0 45,326 14,952 47,500 2,500 0 0 0 023-0233201-008020-6102401 - Project Construction 9,312 9,455 88,637 9,698 78,621 0 0 0 023-0233201-008024-6102400 - Contracts 0 0 0 772 0 0 0 0 023-0233201-008024-6102401 - Project Construction 20,471 34,827 13,823 17,629 0 0 0 0 023-0233201-008027-6102401 - Project Construction 25 0 0 0 0 0 0 0 023-0233201-009465-6103001 - Office Supplies 0 0 0 0 455 0 0 0 023-0233201-009465-6103002 - Departmental 0 86 85 186 0 0 0 0 023-0233201-009600-6103012 - Small Equipment 0 (17,991) 0 0 0 0 0 0 Operating Expenses 629,656 692,497 682,795 710,786 763,542 784,325 775,619 (8,706) Insurance
023-0233201-000000-6505016 - Liability Insurance 32,941 38,352 45,000 50,197 73,610 89,299 89,299 0 Insurance 32,941 38,352 45,000 50,197 73,610 89,299 89,299 0 Capital Outlay
023-0233201-002480-9009010 - Construction 0 0 0 0 2,057 0 0 0 023-0233201-009600-9009005 - Equipment 0 44,163 0 0 0 0 0 0 Capital Outlay 0 44,163 0 0 2,057 0 0 0
Total 1,858,533 2,032,349 2,054,696 2,140,155 2,350,239 2,444,991 1,943,598 (501,393)

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03/10/2026 Item No.14.

General Fund
Non-Departmental
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Salaries & Benefits
010-0105000-000000-5051506 - PERS 431 0 0 0 0 0 0 0
010-0105000-000000-6505018 - CCF Retiree Healthcare 0 0 0 0 0 (412,000) (412,000) 0 Salaries & Benefits 431 0 0 0 0 (412,000) (412,000) 0
Operating Expenses
010-0105000-000000-6102001 - Printing 1,958 2,628 0 725 428 2,000 2,000 0 010-0105000-000000-6102002 - Dues & Publications 125,801 124,109 94,595 164,745 132,460 128,463 128,463 0 010-0105000-000000-6102003 - Advertising 599 10,844 13,080 0 12,680 1,000 1,000 0 010-0105000-000000-6102004 - Rents 2,891 (129,125) (124,928) (129,308) 35,932 3,000 3,000 0 010-0105000-000000-6102005 - Training & Education 0 0 1,200 0 0 0 0 0 010-0105000-000000-6102006 - Postage 51,071 55,332 51,729 68,126 66,868 71,377 71,377 0 010-0105000-000000-6102103 - Internet 683 0 0 0 0 0 0 0 010-0105000-000000-6102200 - Travel & Meetings 0 0 0 4,750 650 0 0 0 010-0105000-000000-6102400 - Contracts 1,471,927 2,614,719 2,776,428 3,004,589 3,086,572 3,035,130 3,691,933 656,803 010-0105000-000000-6102411 - Legal Services 0 0 0 0 0 30,000 30,000 0 010-0105000-000000-6102501 - Building Maint 0 0 9,700 0 172,000 3,141 3,141 0 010-0105000-000000-6102503 - Equipment Maintenance 0 192 0 12,612 0 2,500 2,500 0 010-0105000-000000-6102701 - Hardware 121,135 6,303 11,552 0 0 0 56,041 56,041 010-0105000-000000-6102702 - Software 0 0 0 20,553 0 0 0 0 010-0105000-000000-6102703 - Software License & Maint 44,259 42,468 (174,453) (160,385) 67,011 30,000 30,000 0 010-0105000-000000-6103002 - Departmental 11,326 30,439 8,660 4,622 1,505 58,707 58,707 0 010-0105000-000000-6103012 - Small Equipment 17,246 4,600 11,523 9,050 14,018 0 85,722 85,722 010-0105000-000000-6103101 - Taxes & Permits - Taxes 0 29,501 0 5,394 11,749 0 0 0

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03/10/2026 Item No.14.

General Fund
Non-Departmental
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
010-0105000-002097-6102400 - Contracts 0 0 0 0 4,950 0 0 0 010-0105000-002299-6102400 - Contracts 0 0 28,000 0 0 0 0 0 010-0105000-002390-6102400 - Contracts 8,165 67,460 91,942 33,245 18,000 0 0 0 010-0105000-002391-6102400 - Contracts 9,050 0 0 0 0 0 0 0 010-0105000-003093-6103012 - Small Equipment 0 0 0 0 39,927 0 0 0 010-0105000-003201-6102003 - Advertising 0 0 0 0 1,225 0 0 0 010-0105000-003201-6102400 - Contracts 0 0 650 156 0 0 0 0 010-0105000-003201-6103002 - Departmental 36,989 156 61,872 1,445 77,870 0 0 0 010-0105000-003204-6102001 - Printing 0 1,049 0 0 0 0 0 0 010-0105000-003204-6102003 - Advertising 0 0 0 224 0 0 0 0 010-0105000-003204-6102004 - Rents 0 231 0 0 0 0 0 0
010-0105000-003204-6102400 - Contracts 343 0 0 0 156 0 0 0 010-0105000-003204-6102702 - Software 119 0 0 0 0 0 0 0 010-0105000-003204-6103002 - Departmental 0 52,426 1,789 53,699 22,275 0 0 0 010-0105000-009465-6103002 - Departmental 0 0 380 0 251 0 0 0 010-0105000-009600-6102400 - Contracts 0 0 214,933 144,000 241,444 0 0 0 010-0105000-FL2201-6102400 - Contracts 0 0 49,011 82,265 0 0 0 0 Operating Expenses 1,903,564 2,913,331 3,127,663 3,320,506 4,007,970 3,365,318 4,163,884 798,566

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03/10/2026 Item No.14.

General Fund
Non-Departmental
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Debt Service
010-0105000-000000-6404001 - Principal 0 121,981 614,090 739,496 708,154 0 0 0 010-0105000-000000-6404002 - Interest 0 10,354 7,470 3,351 82,466 0 0 0 010-0105000-000000-6404006 - Capital Leases 219,035 219,297 219,047 218,285 221,882 219,838 219,838 0 Debt Service 219,035 351,632 840,607 961,132 1,012,502 219,838 219,838 0 Insurance
010-0105000-000000-6505007 - Unemployment (174,271) (7,996) (11,454) 0 1,624 0 0 0 010-0105000-000000-6505017 - Retiree Program 1,906,729 2,923,106 3,631,515 3,814,525 3,907,101 3,907,101 3,907,101 0 Insurance 1,732,458 2,915,110 3,620,061 3,814,525 3,908,725 3,907,101 3,907,101 0 Other Expenses
010-0105000-000000-8908001 - Other 0 0 0 0 426,647 0 0 0 010-0105000-000000-8908002 - Contingency 0 0 0 0 0 1,082,000 1,082,000 0 010-0105000-000000-8908004 - Core Value Recognition 0 0 0 0 0 50,000 50,000 0 Other Expenses 0 0 0 0 426,647 1,132,000 1,132,000 0
Total 3,855,487 6,180,073 7,588,332 8,096,163 9,355,844 8,212,257 9,010,823 798,566

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03/10/2026 Item No.14.

General Fund
Transfers
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year Budget Adjustment
Other Financing Uses
010-0109900-000000-9907001 - Transfer Out 0 0 0 387,124 3,564,985 1,601,982 2,478,952 876,970 Other Financing Uses 0 0 0 387,124 3,564,985 1,601,982 2,478,952 876,970 Total 0 0 0 387,124 3,564,985 1,601,982 2,478,952 876,970

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03/10/2026 Item No.14.

General Grants Fund (012)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
012-0120000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 0 0 0 012-0122110-000000-3310120 - Other Federal Grants 0 0 0 0 0 64,000 64,000 0 012-0122112-000000-3310120 - Other Federal Grants 0 0 0 0 0 240,871 240,871 0 012-0122112-000000-3310200 - State Grants 0 0 0 0 0 248,392 248,392 0 Total Revenues 0 0 0 0 0 553,263 553,263 0
Expenses
Salaries & Benefits
012-0122112-000000-5011017 - Reimbursable Overtime 0 0 0 0 0 182,847 182,847 0 Salaries & Benefits 0 0 0 0 0 182,847 182,847 0
Operating Expenses
012-0122110-000000-6102703 - Software License & Maint 0 0 0 0 0 64,000 64,000 0 012-0122112-000000-6102200 - Travel & Meetings 0 0 0 0 0 5,768 5,768 0 012-0122112-000000-6102701 - Hardware 0 0 0 0 0 8,500 8,500 0 012-0122112-000000-6103002 - Departmental 0 0 0 0 0 1,217 1,217 0 012-0122112-000000-6103012 - Small Equipment 0 0 0 0 0 76,931 76,931 0 Operating Expenses 0 0 0 0 0 156,416 156,416 0
Capital Outley
012-0122112-000000-9009004 - Vehicles 0 0 0 0 0 214,000 214,000 0 Capital Outley 0 0 0 0 0 214,000 214,000 0

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03/10/2026 Item No.14.

General Grants Fund (012)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 0 0 0 0 0 553,263 553,263 0
Revenues Over (Under) Expenditures 0 0 0 0 0 0 0 0
Fund Balance - Beginning 142,447 142,447 142,447 142,447 142,447 142,447 142,447 0 Fund Balance - Ending 142,447 142,447 142,447 142,447 142,447 142,447 142,447 0

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03/10/2026 Item No.14.

Copmpensated Leaves (015)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
015-0150000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 33,507 33,507 0 015-0154200-000000-3411801 - Other Reimbursements 0 592,765 632,388 684,200 727,362 727,360 727,360 0 015-0154200-000000-3610000 - Interest Earned 2,007 (1,038) (322) (118) 56 0 0 0 015-0159900-000000-3910000 - Transfers In 0 0 0 387,124 0 0 100,000 0 Total Revenues 2,007 591,727 632,066 1,071,207 727,418 760,867 860,867 0 Expenses
Salaries & Benefits
015-0154200-000000-5011014 - Annual Leave Account 569,490 860,802 780,129 719,504 818,506 760,867 760,867 0 Salaries & Benefits 569,490 860,802 780,129 719,504 818,506 760,867 760,867 0

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03/10/2026 Item No.14.

Copmpensated Leaves (015)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 569,490 860,802 780,129 719,504 818,506 760,867 760,867 0 Revenues Over (Under) Expenditures (567,484) (269,075) (148,062) 351,703 (91,089) 0 100,000 0 Fund Balance - Beginning 927,736 360,252 91,177 (56,885) 294,817 203,729 203,729 0 Fund Balance - Ending 360,252 91,177 (56,885) 294,817 203,729 203,729 303,729 0

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03/10/2026 Item No.14.

SPIF Fee (031)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
031-0310000-000000-3780000 - Sundry Revenue 0 0 0 (502,796) (735,193) 0 0 0 031-0315000-000000-3620100 - Unrealized Gain/Loss (59,538) (104,332) (140,499) 138,673 125,678 0 0 0 031-0319900-000000-3610000 - Interest Earned 31,282 28,017 181,225 364,123 391,960 0 0 0 Total Revenues (28,256) (76,315) 40,726 0 (217,555) 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures (28,256) (76,315) 40,726 0 (217,555) 0 0 0 Fund Balance - Beginning 12,183 (16,073) (92,388) (51,662) (51,662) (269,218) (269,218) 0 Fund Balance - Ending (16,073) (92,388) (51,662) (51,662) (269,218) (269,218) (269,218) 0

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03/10/2026 Item No.14.

SPIF Parkland Fee (032)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
032-0320000-000000-3780000 - Sundry Revenue 0 0 0 (195,653) (383,628) 0 0 0 032-0329900-000000-3610000 - Interest Earned 14,091 20,754 116,986 195,653 218,823 0 0 0 Total Revenues 14,091 20,754 116,986 0 (164,806) 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 14,091 20,754 116,986 0 (164,806) 0 0 0 Fund Balance - Beginning 798 14,889 35,643 152,629 152,629 (12,176) (12,176) 0 Fund Balance - Ending 14,889 35,643 152,629 152,629 (12,176) (12,176) (12,176) 0

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03/10/2026 Item No.14.

SPIF Facilities Land (033)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
033-0330000-000000-3780000 - Sundry Revenue 0 0 0 (5,752) (14,723) 0 0 0 033-0339900-000000-3610000 - Interest Earned 1,898 1,247 3,521 5,752 6,504 0 0 0 Total Revenues 1,898 1,247 3,521 0 (8,218) 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 1,898 1,247 3,521 0 (8,218) 0 0 0 Fund Balance - Beginning 0 1,898 3,145 6,666 6,666 (1,552) (1,552) 0 Fund Balance - Ending 1,898 3,145 6,666 6,666 (1,552) (1,552) (1,552) 0

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03/10/2026 Item No.14.

SPIF Off-Site Road Set-Aside (034)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
034-0342601-000000-3560100 - Impact Fee FPA 165,873 206,118 237,585 212,222 133,399 0 0 0 034-0349900-000000-3610000 - Interest Earned 1,383 3,151 13,757 34,118 45,483 0 0 0 Total Revenues 167,256 209,269 251,342 246,340 178,882 0 0 0 Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 167,256 209,269 251,342 246,340 178,882 0 0 0 Fund Balance - Beginning 0 167,256 376,525 627,866 874,206 1,053,088 1,053,088 0 Fund Balance - Ending 167,256 376,525 627,866 874,206 1,053,088 1,053,088 1,053,088 0

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03/10/2026 Item No.14.

Community Development Block Grant (201)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
201-2010000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (1,000) (1,000) 0 201-2012330-000000-3310105 - CDBG Proceeds 189,711 152,339 134,831 291,011 162,909 220,000 220,000 0 201-2012330-000000-3411803 - Program Income 129 (8,499) 0 0 0 0 0 0 201-2012330-000000-3610000 - Interest Earned 139 392 1,361 1,397 3,544 1,000 1,000 0 201-2012601-000000-3310120 - Other Federal Grants 0 0 0 0 0 0 42,000 42,000 Total Revenues 189,979 144,233 136,192 292,407 166,454 220,000 262,000 42,000 Expenses
Operating Expense
201-2012330-000000-6102400 - Contracts 0 0 0 10 0 0 0 0 201-2012330-000000-6102407 - Grants 669 96 (611) 0 447 220,000 220,000 0 201-2012330-000000-6102408 - Rehab Loan Program 34 0 0 0 0 0 0 0 201-2012330-006101-6102407 - Grants 156,779 176,655 170,481 270,107 158,432 0 0 0 Operating Expense 157,482 176,752 169,870 270,117 158,879 220,000 220,000 0 Capital Outley
201-2012601-000000-9009010 - Construction 0 0 0 0 0 0 42,000 42,000 Capital Outley 0 0 0 0 0 0 42,000 42,000
Other Financing Uses
201-2019900-000000-9907001 - Transfer Out 3,457 0 0 0 0 0 0 0 Other Financing Uses 3,457 0 0 0 0 0 0 0

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03/10/2026 Item No.14.

Community Development Block Grant (201)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 160,939 176,752 169,870 270,117 158,879 220,000 262,000 42,000 Revenues Over (Under) Expenditures 29,040 (32,519) (33,679) 22,291 7,575 0 0 0 Fund Balance - Beginning 186,261 215,300 182,782 149,103 171,394 178,968 178,968 0 Fund Balance - Ending 215,300 182,782 149,103 171,394 178,968 178,968 178,968 0

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03/10/2026 Item No.14.

Traffic Congestion Relief (203)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
203-2032601-000000-3610000 - Interest Earned 1,354 202 (107) (8) 34 0 0 0 Total Revenues 1,354 202 (107) (8) 34 0 0 0
Expenses
Capital Outlay
203-2032601-000000-9009010 - Construction (88,465) 0 0 0 0 0 0 0 203-2032601-008017-9009010 - Construction 88,465 98,000 0 0 0 0 0 0 Capital Outlay 0 98,000 0 0 0 0 0 0

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03/10/2026 Item No.14.

Traffic Congestion Relief (203)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 0 98,000 0 0 0 0 0 0
Revenues Over (Under) Expenditures 1,354 (97,798) (107) (8) 34 0 0 0 Fund Balance - Beginning 103,161 104,516 6,718 6,610 6,602 6,636 6,636 0 Fund Balance - Ending 104,516 6,718 6,610 6,602 6,636 6,636 6,636 0

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03/10/2026 Item No.14.

Los Cerros L&L AD (204)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
204-2040000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 20,198 20,198 0 204-2046000-000000-3550200 - A/D 40,638 40,668 40,646 40,439 40,789 40,838 40,838 0 204-2046000-000000-3610000 - Interest Earned 1,779 1,338 3,497 4,704 3,773 2,739 2,739 0 204-2046000-000000-3611000 - Fiscal Agent Interest 23 28 141 253 216 0 0 0 Total Revenues 42,440 42,034 44,284 45,396 44,778 63,775 63,775 0 Expenses
Operating Expense
204-2046000-000000-6102103 - Internet 538 0 538 538 538 0 0 0 204-2046000-000000-6102300 - Utilities 5,840 4,583 4,687 4,408 4,501 4,700 4,700 0 204-2046000-000000-6102301 - Electrical 7,930 8,296 9,416 9,611 10,121 9,700 9,700 0 204-2046000-000000-6102400 - Contracts 510 734 814 1,047 1,099 1,000 1,000 0 204-2046000-000000-6102402 - Street Light Maintenance 2,160 3,127 5,160 22,525 3,496 5,200 73,579 68,379 204-2046000-000000-6102409 - Maintenance/Improvements 1,675 1,051 251 232 4,607 0 0 0 204-2046000-000000-6102505 - Renovation 7,726 10,429 27,642 27,642 23,035 27,642 27,642 0 204-2046000-000000-6102508 - Landscape / Grounds Maint 11,853 10,071 7,860 2,989 434 5,300 6,615 1,315 204-2046000-000000-6103015 - Irrigation 1,482 1,932 286 1,185 1,945 1,200 1,200 0 204-2046000-000000-6103807 - Non-Direct Charges 0 4,690 6,235 5,474 5,474 7,619 7,619 0 Operating Expense 39,713 44,914 62,889 75,651 55,250 62,361 132,055 69,694 Other Financing Uses
204-2049900-000000-9907001 - Transfer Out 5,860 1,305 1,182 1,212 1,310 1,414 1,414 0 Other Financing Uses 5,860 1,305 1,182 1,212 1,310 1,414 1,414 0

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03/10/2026 Item No.14.

Los Cerros L&L AD (204)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 45,573 46,219 64,071 76,863 56,560 63,775 133,469 69,694 Revenues Over (Under) Expenditures (3,134) (4,184) (19,787) (31,468) (11,782) 0 (69,694) (69,694) Fund Balance - Beginning 159,778 156,645 152,460 132,673 101,206 89,423 89,423 0 Fund Balance - Ending 156,645 152,460 132,673 101,206 89,423 89,423 19,729 (69,694)

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03/10/2026 Item No.14.

Briggs Ranch L&L AD (205)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
205-2050000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 125,745 125,745 0 205-2056000-000000-3550200 - A/D 80,307 80,041 80,545 80,181 79,794 80,576 80,576 0 205-2056000-000000-3610000 - Interest Earned (102) (17) (5) (2) (0) 0 0 0 205-2056000-000000-3611000 - Fiscal Agent Interest 46 56 279 501 424 0 0 0 205-2056000-008131-3310120 - Other Federal Grants 0 0 0 0 5,148 0 0 0 Total Revenues 80,251 80,080 80,819 80,680 85,366 206,321 206,321 0 Expenses
Operating Expense
205-2056000-000000-6102103 - Internet 359 0 359 359 359 0 0 0 205-2056000-000000-6102300 - Utilities 9,565 8,223 7,935 10,674 7,598 11,000 11,000 0 205-2056000-000000-6102301 - Electrical 9,804 10,185 10,710 11,136 12,069 11,500 11,500 0 205-2056000-000000-6102400 - Contracts 510 735 814 1,047 1,099 71,000 71,000 0 205-2056000-000000-6102402 - Street Light Maintenance 4,482 5,760 4,008 6,602 8,898 5,750 5,750 0 205-2056000-000000-6102409 - Maintenance/Improvements 1,964 3,483 3,526 232 11,007 0 0 0 205-2056000-000000-6102505 - Renovation 20,805 37,227 66,043 66,043 55,036 66,043 66,043 0 205-2056000-000000-6102508 - Landscape / Grounds Maint 36,411 27,683 17,060 35,642 10,240 7,900 9,739 1,839 205-2056000-000000-6103015 - Irrigation 2,886 1,864 1,051 1,215 195 1,250 1,250 0 205-2056000-000000-6103807 - Non-Direct Charges 0 13,727 16,072 14,511 14,511 29,530 29,530 0 205-2056000-008131-6102409 - Maintenance/Improvements 0 0 0 0 7,627 0 0 0 Operating Expense 86,786 108,885 127,578 147,461 128,639 203,973 205,812 1,839 Other Financing Uses
205-2059900-000000-9907001 - Transfer Out 16,443 2,965 2,025 2,323 2,289 2,348 2,348 0 Other Financing Uses 16,443 2,965 2,025 2,323 2,289 2,348 2,348 0

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03/10/2026 Item No.14.

Briggs Ranch L&L AD (205)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 103,229 111,850 129,603 149,784 130,928 206,321 208,160 1,839 Revenues Over (Under) Expenditures (22,977) (31,771) (48,784) (69,104) (45,562) 0 (1,839) (1,839) Fund Balance - Beginning 42,229 19,251 0 0 0 0 0 0
Fund Balance - Ending 19,251 0 0 0 0 0 0 (1,839)

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03/10/2026 Item No.14.

Transportation System Management (206)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
206-2060000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (5,796) (5,796) 0 206-2062601-000000-3460100 - Transportation Mgmt Fee 29,926 41,033 41,350 58,734 33,115 35,000 35,000 0 206-2065000-000000-3610000 - Interest Earned 1,478 1,604 5,524 11,279 14,924 6,000 6,000 0 Total Revenues 31,405 42,636 46,875 70,013 48,039 35,204 35,204 0 Expenses
Operating Expenses
206-2062601-000000-6102400 - Contracts 0 0 3,500 0 0 35,000 35,000 0 Operating Expenses 0 0 3,500 0 0 35,000 35,000 0
Other Financing Uses
206-2069900-000000-9907001 - Transfer Out 457 135 165 164 243 204 204 0 Other Financing Uses 457 135 165 164 243 204 204 0
Total Expenditures 457 135 3,665 164 243 35,204 35,204 0 Revenues Over (Under) Expenditures 30,948 42,501 43,210 69,849 47,796 0 0 0 Fund Balance - Beginning 119,427 150,375 192,876 236,085 305,934 353,731 353,731 0 Fund Balance - Ending 150,375 192,876 236,085 305,934 353,731 353,731 353,731 0

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03/10/2026 Item No.14.

Natoma Station L&L AD (207)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
207-2070000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 104,304 104,304 0 207-2076000-000000-3550200 - A/D 173,151 174,252 173,482 169,289 169,499 170,279 170,279 0 207-2076000-000000-3611000 - Fiscal Agent Interest 99 121 602 1,058 901 0 0 0 207-2076000-008131-3310120 - Other Federal Grants 0 0 0 0 3,533 0 0 0 Total Revenues 173,249 174,372 174,084 170,347 173,933 274,583 274,583 0 Expenses
Operating Expenses
207-2076000-000000-6102006 - Postage 0 0 0 814 1,318 0 0 0 207-2076000-000000-6102103 - Internet 1,076 0 1,076 1,076 1,076 0 0 0 207-2076000-000000-6102300 - Utilities 51,939 51,004 49,403 46,499 43,174 49,500 49,500 0 207-2076000-000000-6102301 - Electrical 19,670 20,714 22,285 23,197 24,547 22,300 22,300 0 207-2076000-000000-6102400 - Contracts 510 735 1,314 776 48,924 11,000 11,000 0 207-2076000-000000-6102402 - Street Light Maintenance 27,339 16,266 57,002 15,718 7,153 15,000 15,000 0 207-2076000-000000-6102409 - Maintenance/Improvements 1,375 6,920 17,799 232 16,907 0 0 0 207-2076000-000000-6102505 - Renovation 42,470 77,988 101,443 101,443 84,536 101,444 101,444 0 207-2076000-000000-6102508 - Landscape / Grounds Maint 78,726 17,729 38,667 10,078 33,122 14,100 16,254 2,154 207-2076000-000000-6103001 - Office Supplies 0 0 0 0 93 0 0 0 207-2076000-000000-6103002 - Departmental 0 0 0 457 1,793 0 0 0 207-2076000-000000-6103015 - Irrigation 14,276 17,000 7,391 13,984 3,150 17,500 17,500 0 207-2076000-000000-6103807 - Non-Direct Charges 0 32,602 36,618 33,386 33,386 39,934 39,934 0 207-2076000-008131-6102409 - Maintenance/Improvements 0 0 0 0 8,569 0 0 0 Operating Expenses 237,381 240,958 332,998 247,660 307,748 270,778 272,932 2,154

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03/10/2026 Item No.14.

Natoma Station L&L AD (207)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Other Financing Uses
207-2079900-000000-9907001 - Transfer Out 37,275 5,900 5,712 5,415 6,252 3,805 3,805 0 Other Financing Uses 37,275 5,900 5,712 5,415 6,252 3,805 3,805 0 Total Expenditures 274,656 246,858 338,710 253,075 314,000 274,583 276,737 2,154 Revenues Over (Under) Expenditures (101,406) (72,485) (164,626) (82,728) (140,067) 0 (2,154) (2,154) Fund Balance - Beginning (92,390) (193,796) (266,282) (430,908) (513,636) (653,703) (653,703) 0 Fund Balance - Ending (193,796) (266,282) (430,908) (513,636) (653,703) (653,703) (655,857) (2,154)

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03/10/2026 Item No.14.

Folsom Heights L&L AD (208)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
208-2080000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (6,444) (6,444) 0 208-2086000-000000-3550200 - A/D 21,866 21,583 21,689 21,560 21,546 21,831 21,831 0 208-2086000-000000-3610000 - Interest Earned 255 290 1,055 1,996 2,613 968 968 0 208-2086000-000000-3611000 - Fiscal Agent Interest 12 15 76 135 115 0 0 0 Total Revenues 22,134 21,888 22,819 23,691 24,274 16,355 16,355 0 Expenses
Operating Expenses
208-2086000-000000-6102006 - Postage 0 0 0 6 0 0 0 0
208-2086000-000000-6102300 - Utilities 5,443 4,502 4,614 5,752 4,774 5,900 5,900 0 208-2086000-000000-6102301 - Electrical 3,929 4,126 4,458 4,581 4,807 4,700 4,700 0 208-2086000-000000-6102400 - Contracts 1,019 1,470 1,629 1,565 1,099 1,000 1,000 0 208-2086000-000000-6102402 - Street Light Maintenance 1,218 2,495 240 711 1,206 3,000 3,000 0 208-2086000-000000-6102409 - Maintenance/Improvements 0 255 14 122 0 0 15,000 15,000 208-2086000-000000-6102508 - Landscape / Grounds Maint 41 0 0 0 1,169 0 0 0 208-2086000-000000-6103015 - Irrigation 2,495 1,821 757 617 195 1,200 1,200 0 208-2086000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 201 201 0 Operating Expenses 14,145 14,668 11,712 13,353 13,250 16,001 31,001 15,000 Other Financing Uses
208-2089900-000000-9907001 - Transfer Out 713 823 437 468 341 354 354 0 Other Financing Uses 713 823 437 468 341 354 354 0

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03/10/2026 Item No.14.

Folsom Heights L&L AD (208)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 14,858 15,491 12,149 13,821 13,591 16,355 31,355 15,000 Revenues Over (Under) Expenditures 7,276 6,397 10,670 9,870 10,683 0 (15,000) (15,000) Fund Balance - Beginning 28,582 35,857 42,254 52,923 62,794 73,477 73,477 0 Fund Balance - Ending 35,857 42,254 52,923 62,794 73,477 73,477 58,477 (15,000)

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03/10/2026 Item No.14.

Broadstone Unit 3 L&L (209)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
209-2090000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (7,696) (7,696) 0 209-2096000-000000-3550200 - A/D 22,329 22,479 22,508 34,138 36,076 38,257 38,257 0 209-2096000-000000-3610000 - Interest Earned 535 230 521 1,203 1,546 498 498 0 209-2096000-000000-3611000 - Fiscal Agent Interest 13 16 79 215 193 0 0 0 209-2096000-000000-3780000 - Sundry Revenue 540 540 540 540 540 0 0 0 Total Revenues 23,416 23,264 23,648 36,096 38,355 31,059 31,059 0 Expenses
Operating Expenses
209-2096000-000000-6102301 - Electrical 1,563 1,709 2,267 2,333 2,527 2,500 2,500 0 209-2096000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 209-2096000-000000-6102402 - Street Light Maintenance 9,507 27,476 23,472 10,929 30,793 20,000 20,000 0 209-2096000-000000-6102409 - Maintenance/Improvements 23,348 2,119 77 232 0 0 0 0 209-2096000-000000-6102508 - Landscape / Grounds Maint 0 0 217 0 0 0 0 0 209-2096000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 7,246 7,246 0 Operating Expenses 34,927 32,039 26,848 14,542 34,419 30,746 30,746 0 Other Financing Uses
209-2099900-000000-9907001 - Transfer Out 1,292 1,436 817 781 560 313 313 0 Other Financing Uses 1,292 1,436 817 781 560 313 313 0

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03/10/2026 Item No.14.

Broadstone Unit 3 L&L (209)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 36,219 33,475 27,665 15,323 34,979 31,059 31,059 0 Revenues Over (Under) Expenditures (12,803) (10,210) (4,016) 20,773 3,376 0 0 0 Fund Balance - Beginning 81,544 68,741 58,531 54,515 75,287 78,663 78,663 0 Fund Balance - Ending 68,741 58,531 54,515 75,287 78,663 78,663 78,663 0

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03/10/2026 Item No.14.

Broadstone L&L AD (210)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
210-2100000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 178,559 178,559 0 210-2106000-000000-3550200 - A/D 389,428 389,782 390,234 390,278 391,685 395,642 395,642 0 210-2106000-000000-3610000 - Interest Earned 0 91 2,387 8,679 12,691 2,840 2,840 0 210-2106000-000000-3611000 - Fiscal Agent Interest 224 271 1,353 2,437 2,080 0 0 0 210-2106000-000000-3780000 - Sundry Revenue 540 270 270 270 270 0 0 0 Total Revenues 390,192 390,414 394,244 401,664 406,726 577,041 577,041 0 Expenses
Operating Expenses
210-2106000-000000-6102300 - Utilities 139,688 114,969 110,060 125,734 133,162 130,000 130,000 0 210-2106000-000000-6102301 - Electrical 46,116 47,602 52,179 54,018 57,535 55,000 55,000 0 210-2106000-000000-6102400 - Contracts 769 735 814 1,047 1,099 71,000 71,000 0 210-2106000-000000-6102402 - Street Light Maintenance 2,915 699 0 0 4,777 45,000 45,000 0 210-2106000-000000-6102409 - Maintenance/Improvements 0 0 0 0 23,667 0 0 0 210-2106000-000000-6102505 - Renovation 0 0 0 0 118,333 142,000 142,000 0 210-2106000-000000-6102508 - Landscape / Grounds Maint 0 0 0 1,164 3,281 42,000 47,882 5,882 210-2106000-000000-6103015 - Irrigation (82) 0 0 15,557 0 27,000 27,000 0 210-2106000-000000-6103807 - Non-Direct Charges 0 54,909 60,900 55,693 55,693 60,147 60,147 0 Operating Expenses 189,406 218,914 223,953 253,213 397,547 572,147 578,029 5,882 Other Financing Uses
210-2109900-000000-9907001 - Transfer Out 66,783 9,576 5,392 5,008 4,373 4,894 4,894 0 Other Financing Uses 66,783 9,576 5,392 5,008 4,373 4,894 4,894 0

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03/10/2026 Item No.14.

Broadstone L&L AD (210)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 256,189 228,490 229,345 258,221 401,920 577,041 582,923 5,882 Revenues Over (Under) Expenditures 134,003 161,925 164,899 143,443 4,806 0 (5,882) (5,882) Fund Balance - Beginning (277,391) (143,388) 18,536 183,435 326,878 331,684 331,684 0 Fund Balance - Ending (143,388) 18,536 183,435 326,878 331,684 331,684 325,802 (5,882)

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03/10/2026 Item No.14.

Hannaford Cross L&L AD (212)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
212-2120000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 15,056 15,056 0 212-2126000-000000-3410400 - Recovery Of Damages 0 3,541 0 0 0 0 0 0 212-2126000-000000-3550200 - A/D 20,054 20,078 20,088 19,886 20,268 20,165 20,165 0 212-2126000-000000-3610000 - Interest Earned 180 (45) (14) (5) (1) 0 0 0 212-2126000-000000-3611000 - Fiscal Agent Interest 12 14 70 125 107 0 0 0 Total Revenues 20,246 23,587 20,144 20,005 20,374 35,221 35,221 0 Expenses
Operating Expenses
212-2126000-000000-6102103 - Internet 359 0 359 359 359 0 0 0 212-2126000-000000-6102300 - Utilities 2,324 2,072 2,064 1,987 2,018 2,075 2,075 0 212-2126000-000000-6102301 - Electrical 2,604 2,762 3,399 3,515 3,740 3,600 3,600 0 212-2126000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 212-2126000-000000-6102402 - Street Light Maintenance 7,892 1,176 381 713 700 800 800 0 212-2126000-000000-6102409 - Maintenance/Improvements 5,360 0 156 232 2,827 0 0 0 212-2126000-000000-6102505 - Renovation 5,604 10,061 16,962 16,962 14,135 16,962 16,962 0 212-2126000-000000-6102508 - Landscape / Grounds Maint 21,003 2,012 2,729 6,485 5,958 2,500 3,000 500 212-2126000-000000-6103015 - Irrigation 1,127 1,346 277 919 195 1,250 1,250 0 212-2126000-000000-6103807 - Non-Direct Charges 0 3,776 5,240 4,560 4,560 6,453 6,453 0 Operating Expenses 46,782 23,941 32,382 36,779 35,591 34,640 35,140 500 Other Financing Uses
212-2129900-000000-9907001 - Transfer Out 4,679 743 1,052 511 569 581 581 0 Other Financing Uses 4,679 743 1,052 511 569 581 581 0

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03/10/2026 Item No.14.

Hannaford Cross L&L AD (212)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 51,461 24,684 33,434 37,290 36,160 35,221 35,721 500 Revenues Over (Under) Expenditures (31,215) (1,096) (13,290) (17,285) (15,786) 0 (500) (500) Fund Balance - Beginning 33,621 2,406 1,310 (11,980) (29,265) (45,051) (45,551) 0 Fund Balance - Ending 2,406 1,310 (11,980) (29,265) (45,051) (45,051) (46,051) (500)

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03/10/2026 Item No.14.

Lake Natoma Shores L&L (213)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
213-2130000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 15,115 15,115 0 213-2136000-000000-3550200 - A/D 20,444 20,651 20,846 20,655 15,513 20,745 20,745 0 213-2136000-000000-3610000 - Interest Earned 1,098 900 2,488 3,601 3,450 1,988 1,988 0 213-2136000-000000-3611000 - Fiscal Agent Interest 12 14 72 129 83 0 0 0 Total Revenues 21,553 21,565 23,406 24,385 19,047 37,848 37,848 0 Expenses
Operating Expenses
213-2136000-000000-6102103 - Internet 179 0 179 179 179 0 0 0 213-2136000-000000-6102300 - Utilities 3,610 2,906 3,194 3,588 3,769 3,700 3,700 0 213-2136000-000000-6102301 - Electrical 704 754 884 914 972 1,000 1,000 0 213-2136000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 213-2136000-000000-6102402 - Street Light Maintenance 568 314 174 197 516 500 500 0 213-2136000-000000-6102409 - Maintenance/Improvements 1,562 330 10 232 2,940 0 0 0 213-2136000-000000-6102505 - Renovation 3,953 5,509 17,638 17,638 14,698 17,638 17,638 0 213-2136000-000000-6102508 - Landscape / Grounds Maint 2,633 2,891 3,287 4,429 451 5,000 6,000 1,000 213-2136000-000000-6103015 - Irrigation 1,340 941 469 716 403 750 750 0 213-2136000-000000-6103807 - Non-Direct Charges 0 2,860 4,243 3,644 3,644 7,643 7,643 0 Operating Expenses 15,060 17,239 30,894 32,584 28,672 37,231 38,231 1,000 Other Financing Uses
213-2139900-000000-9907001 - Transfer Out 3,563 943 503 490 631 617 617 0 Other Financing Uses 3,563 943 503 490 631 617 617 0

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03/10/2026 Item No.14.

Lake Natoma Shores L&L (213)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 18,623 18,182 31,397 33,074 29,303 37,848 38,848 1,000 Revenues Over (Under) Expenditures 2,930 3,383 (7,990) (8,688) (10,256) 0 (1,000) Fund Balance - Beginning 107,897 110,827 114,210 106,220 97,532 87,276 86,276 0 Fund Balance - Ending 110,827 114,210 106,220 97,532 87,276 87,276 85,276 0

Page 145 of 420 ends
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03/10/2026 Item No.14.

Cobble Hills/Reflect L&L (214)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
214-2140000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 18,232 18,232 0 214-2146000-000000-3550200 - A/D 43,718 43,636 43,794 43,821 43,807 44,011 44,011 0 214-2146000-000000-3610000 - Interest Earned (97) (14) (4) (2) (0) 0 0 0 214-2146000-000000-3611000 - Fiscal Agent Interest 25 30 152 273 233 0 0 0 Total Revenues 43,646 43,652 43,941 44,093 44,039 62,243 62,243 0 Expenses
Operating Expenses
214-2146000-000000-6102103 - Internet 897 0 897 897 897 0 0 0 214-2146000-000000-6102300 - Utilities 11,902 11,401 13,613 10,570 11,917 11,500 11,500 0 214-2146000-000000-6102301 - Electrical 1,918 2,013 2,701 2,663 2,809 2,750 2,750 0 214-2146000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 214-2146000-000000-6102402 - Street Light Maintenance 2,924 1,619 523 1,711 1,544 1,800 1,800 0 214-2146000-000000-6102409 - Maintenance/Improvements 2,925 1,045 13 232 4,203 0 0 0 214-2146000-000000-6102505 - Renovation 12,039 18,883 25,218 25,218 21,015 25,219 25,219 0 214-2146000-000000-6102508 - Landscape / Grounds Maint 11,861 18,599 217 6,538 1,316 5,000 6,000 1,000 214-2146000-000000-6103015 - Irrigation 3,924 2,764 1,414 2,214 260 2,400 2,400 0 214-2146000-000000-6103807 - Non-Direct Charges 0 9,151 11,091 9,935 9,935 11,635 11,635 0 Operating Expenses 48,899 66,210 56,503 61,027 54,996 61,304 62,304 1,000 Other Financing Uses
214-2149900-000000-9907001 - Transfer Out 11,100 1,948 1,185 1,425 1,003 939 939 0 Other Financing Uses 11,100 1,948 1,185 1,425 1,003 939 939 0

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03/10/2026 Item No.14.

Cobble Hills/Reflect L&L (214)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 59,999 68,158 57,688 62,452 55,999 62,243 63,243 1,000 Revenues Over (Under) Expenditures (16,353) (24,506) (13,746) (18,359) (11,960) 0 (1,000) Fund Balance - Beginning 35,941 19,588 (4,918) (18,664) (37,023) (48,983) (48,983) 0 Fund Balance - Ending 19,588 (4,918) (18,664) (37,023) (48,983) (48,983) (49,983) 0

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03/10/2026 Item No.14.

Prairie Oaks #2 L&L AD (215)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
215-2150000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (4,381) (4,381) 0 215-2156000-000000-3310120 - Other Federal Grants 0 0 167 (167) 0 0 0 0 215-2156000-000000-3550200 - A/D 0 281,146 281,561 298,781 308,951 317,758 317,758 0 215-2156000-000000-3610000 - Interest Earned 0 1,018 8,215 9,624 9,375 6,015 6,015 0 215-2156000-000000-3611000 - Fiscal Agent Interest 0 196 976 1,861 1,637 0 0 0 215-2156000-008131-3310120 - Other Federal Grants 0 0 0 4,708 74,360 0 0 0 Total Revenues 0 282,360 290,919 314,807 394,322 319,392 319,392 0 Expenses
Operating Expense
215-2156000-000000-6102400 - Contracts 0 183 814 1,047 1,099 1,000 1,000 0 215-2156000-000000-6102402 - Street Light Maintenance 0 2,216 3,720 12,579 3,260 0 0 0 215-2156000-000000-6102409 - Maintenance/Improvements 0 36,399 32,696 232 20,133 151,000 183,272 32,272 215-2156000-000000-6102505 - Renovation 0 0 101,325 101,325 75,994 101,326 101,326 0 215-2156000-000000-6102508 - Landscape / Grounds Maint 0 0 65,544 277,523 72,630 20,000 20,000 0 215-2156000-000000-6103015 - Irrigation 0 0 0 6,032 19,297 6,700 6,700 0 215-2156000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 32,026 32,026 0 215-2156000-008131-6102409 - Maintenance/Improvements 0 0 0 5,046 106,736 0 0 0 215-2156000-008131-6102508 - Landscape / Grounds Maint 0 0 247 0 0 0 0 0 Operating Expense 0 38,799 204,347 403,784 299,149 312,052 344,324 32,272 Other Financing Uses
215-2159900-000000-9907001 - Transfer Out 0 0 5,000 1,202 4,277 7,340 7,340 0 Other Financing Uses 0 0 5,000 1,202 4,277 7,340 7,340 0

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03/10/2026 Item No.14.

Prairie Oaks #2 L&L AD (215)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 0 38,799 209,347 404,986 303,426 319,392 351,664 32,272 Revenues Over (Under) Expenditures 0 243,561 81,571 (90,179) 90,895 0 (32,272) (32,272) Fund Balance - Beginning 0 0 243,561 325,133 234,954 325,849 325,849 0 Fund Balance - Ending 0 243,561 325,133 234,954 325,849 325,849 293,577 (32,272)

Page 149 of 420 ends
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03/10/2026 Item No.14.

Folsom Community Culture Service (219)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
219-2190000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 36,500 36,500 0 219-2193903-000000-3610000 - Interest Earned 670 702 2,559 4,100 4,045 2,500 2,500 0 219-2193903-000000-3750100 - Donations 2,129 262 924 644 702 1,000 1,000 0 219-2193903-000000-3780000 - Sundry Revenue 36,600 32,572 37,044 37,816 39,888 0 0 0 Total Revenues 39,399 33,536 40,527 42,560 44,635 40,000 40,000 0 Expenses
Operating Expenses
219-2193903-000000-6102001 - Printing 125 1,612 1,028 1,176 203 2,000 2,000 0 219-2193903-000000-6102006 - Postage 0 787 406 561 0 0 0 0 219-2193903-000000-6102400 - Contracts 0 3,595 1,802 4,098 1,962 38,000 38,000 0 219-2193903-000000-6102501 - Building Maint 0 1,200 0 33,548 0 0 0 0 219-2193903-000000-6102503 - Equipment Maintenance 0 710 0 1,478 0 0 0 0 219-2193903-000000-6103002 - Departmental 5,668 9,223 4,084 5,188 7,943 0 0 0 219-2193903-000000-6103012 - Small Equipment 0 105 6,721 58 0 0 0 0 219-2193903-009465-6102001 - Printing 0 316 594 203 0 0 0 0 219-2193903-009465-6103002 - Departmental 0 20 209 255 0 0 0 0 Operating Expenses 5,793 17,568 14,843 46,564 10,108 40,000 40,000 0 Other Financing Uses
219-2199900-000000-9907001 - Transfer Out 0 0 0 29,782 0 0 0 0 Other Financing Uses 0 0 0 29,782 0 0 0 0

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03/10/2026 Item No.14.

Folsom Community Culture Service (219)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 5,793 17,568 14,843 76,346 10,108 40,000 40,000 0 Revenues Over (Under) Expenditures 33,607 15,968 25,683 (33,785) 34,527 0 0 0 Fund Balance - Beginning 12,975 46,581 62,549 88,232 54,447 88,974 88,974 0 Fund Balance - Ending 46,581 62,549 88,232 54,447 88,974 88,974 88,974 0

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03/10/2026 Item No.14.

Housing Trust Fund (221)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
221-2210000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 93,553 93,553 0 221-2212330-000000-3560200 - Housing Trust Fee 11,443 36,080 46,405 214,995 170,963 50,000 50,000 0 221-2212330-000000-3610000 - Interest Earned 27,568 21,916 19,446 31,936 92,658 12,000 12,000 0 221-2212330-000000-3780000 - Sundry Revenue 6,000 0 6,000 12,000 (18,573) 0 0 0 Total Revenues 45,011 57,996 71,851 258,931 245,049 155,553 155,553 0 Expenses
Operating Expenses
221-2212330-000000-6102400 - Contracts 1,310 475 0 0 0 150,000 150,000 0 221-2212330-000000-6102411 - Legal Services 0 0 0 0 0 5,000 5,000 0 Operating Expenses 1,310 475 0 0 0 155,000 155,000 0
Other Financing Uses
221-2219900-000000-9907001 - Transfer Out 1,956 1,954 1,753 428 738 553 553 0 Other Financing Uses 1,956 1,954 1,753 428 738 553 553 0

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03/10/2026 Item No.14.

Housing Trust Fund (221)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 3,266 2,429 1,753 428 738 155,553 155,553 0 Revenues Over (Under) Expenditures 41,745 55,567 70,098 258,503 244,311 0 0 0 Fund Balance - Beginning 1,888,839 1,930,584 1,986,151 2,056,249 2,314,753 2,559,063 2,559,063 0 Fund Balance - Ending 1,930,584 1,986,151 2,056,249 2,314,753 2,559,063 2,559,063 2,559,063 0

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03/10/2026 Item No.14.

Humbug Willow Creek (223)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
223-2230000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (29,378) (29,378) 0 223-2233803-000000-3560500 - Humbug Willow Creek Fee 17,265 42,365 52,035 102,379 14,367 50,000 50,000 0 223-2233803-000000-3750100 - Donations 300 80 0 0 0 0 0 0 223-2233803-002711-3910000 - Transfers In 59,000 0 0 0 0 0 0 0 223-2233803-PK1601-3310120 - Other Federal Grants 40,000 985,000 0 0 0 0 0 0 223-2233803-PK1601-3411800 - Reimbursements 14,860 0 0 0 0 0 0 0 Total Revenues 131,424 1,027,445 52,035 102,379 14,367 20,622 20,622 0 Operating Expenses
223-2233803-000000-6102400 - Contracts 0 0 0 0 0 20,000 23,799 3,799 223-2233803-PK1604-6102400 - Contracts 0 2,484 0 22,344 21,176 0 0 0 Operating Expenses 0 2,484 0 22,344 21,176 20,000 23,799 3,799 Capital Outlay
223-2233803-000000-9009010 - Construction 0 12,813 (12,813) 0 0 0 0 0 223-2233803-PK1604-9009010 - Construction 30,308 14,905 34,363 13,203 0 0 0 0 Capital Outlay 30,308 27,718 21,550 13,203 0 0 0 0
Other Financing Uses
223-2239900-000000-9907001 - Transfer Out 79,472 18,637 866 915 278 622 622 0 Other Financing Uses 79,472 18,637 866 915 278 622 622 0

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03/10/2026 Item No.14.

Humbug Willow Creek (223)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 109,780 48,839 22,416 36,462 21,454 20,622 24,421 3,799 Revenues Over (Under) Expenditures 21,644 978,606 29,620 65,917 (7,087) 0 (3,799) (3,799) Fund Balance - Beginning (824,527) (802,883) 175,723 205,343 271,260 264,173 264,173 0 Fund Balance - Ending (802,883) 175,723 205,343 271,260 264,173 264,173 260,374 (3,799)

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03/10/2026 Item No.14.

General Plan Amendment (225)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
225-2250000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (13,382) (13,382) 0 225-2252330-000000-3446100 - General Plan Amendmnt Fee 114,678 138,242 138,696 161,198 129,702 100,000 100,000 0 225-2252330-000000-3610000 - Interest Earned 1,484 2,408 10,361 19,625 30,691 10,000 10,000 0 225-2252330-002495-3310220 - Other State Grants 0 0 0 182,460 39,760 0 0 0 Total Revenues 116,162 140,651 149,057 363,283 200,153 96,618 96,618 0 Expenses
Operating Expenses
225-2252330-000000-6102400 - Contracts 0 0 0 0 0 96,250 107,645 11,395 225-2252330-002495-6102400 - Contracts 0 0 0 194,345 39,760 0 0 0 Operating Expenses 0 0 0 194,345 39,760 96,250 107,645 11,395 Other Financing Uses
225-2259900-000000-9907001 - Transfer Out 3,034 83 226 357 380 368 368 0 Other Financing Uses 3,034 83 226 357 380 368 368 0
Total Expenditures 3,034 83 226 194,702 40,140 96,618 108,013 11,395 Revenues Over (Under) Expenditures 113,128 140,568 148,831 168,581 160,013 0 (11,395) (11,395) Fund Balance - Beginning (30,587) 82,541 223,108 371,939 540,520 700,533 700,533 0 Fund Balance - Ending 82,541 223,108 371,939 540,520 700,533 700,533 689,138 (11,395)

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03/10/2026 Item No.14.

Tree Planting & Replacement (226)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
226-2260000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 266,572 266,572 0 226-2262300-000000-3440500 - Tree Mitigation Fees 177,797 292,433 146,888 132,267 264,293 100,000 100,000 0 226-2262300-000000-3440501 - Landmark Tree Review 280 0 0 861 0 0 0 0 226-2265000-000000-3610000 - Interest Earned 13,246 9,851 32,013 51,586 58,321 35,000 35,000 0 Total Revenues 191,323 302,284 178,901 184,714 322,614 401,572 401,572 0 Expenses
Salaries & Benefits
226-2262300-000000-5011001 - Permanent 0 0 0 0 0 88,167 83,002 (5,165) 226-2262300-000000-5011014 - Annual Leave Account 0 0 0 0 0 1,239 1,241 2 226-2262300-000000-5011025 - Uniform Allowance 0 0 0 0 0 0 350 350 226-2262300-000000-5051502 - FICA 0 0 0 0 0 6,932 6,556 (376) 226-2262300-000000-5051506 - PERS 0 0 0 0 0 38,967 36,792 (2,175) 226-2262300-000000-5051509 - Deferred Comp City Pd 0 0 0 0 0 1,200 1,100 (100) 226-2262300-000000-5051522 - Combined Benefits 0 0 0 0 0 19,763 19,593 (170) Salaries & Benefits 0 0 0 0 0 156,268 148,634 (7,634)
Operating Expense
226-2262300-000000-6102400 - Contracts 31,122 115,486 123,875 193,742 104,871 215,000 276,114 61,114 226-2262300-000000-6103002 - Departmental 0 452 0 0 0 18,000 18,000 0 226-2262300-000000-6103012 - Small Equipment 0 0 0 0 0 1,000 1,000 0 226-2262300-000000-6103807 - Non-Direct Charges 0 24,145 14,250 28,245 0 5,750 5,750 0 Operating Expense 31,122 140,083 138,125 221,988 104,871 239,750 300,864 61,114 Other Financing Uses
226-2262300-000000-9907001 - Transfer Out 0 0 0 0 0 5,554 5,554 0 226-2269900-000000-9907001 - Transfer Out 161,983 3,555 2,286 4,913 4,229 0 0 0

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03/10/2026 Item No.14.

Tree Planting & Replacement (226)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Other Financing Uses 161,983 3,555 2,286 4,913 4,229 5,554 5,554 0 Total Expenditures 193,106 143,638 140,411 226,901 109,100 401,572 455,052 53,480 Revenues Over (Under) Expenditures (1,783) 158,646 38,490 (42,187) 213,514 0 (53,480) (53,480) Fund Balance - Beginning 1,007,191 1,005,408 1,164,054 1,202,544 1,160,357 1,373,870 1,373,870 0 Fund Balance - Ending 1,005,408 1,164,054 1,202,544 1,160,357 1,373,870 1,373,870 1,320,390 (53,480)

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03/10/2026 Item No.14.

Truck Management Plan (230)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
230-2300000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (50,000) (50,000) 0 230-2302601-000000-3351210 - Truck Management Plan Fee 0 0 0 631,644 114,912 50,000 50,000 0 230-2302601-000000-3610000 - Interest Earned 0 0 0 0 16,572 0 0 0 Total Revenues 0 0 0 631,644 131,483 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 0 0 0 631,644 131,483 0 0 0 Fund Balance - Beginning 0 0 0 0 631,644 763,127 763,127 0 Fund Balance - Ending 0 0 0 631,644 763,127 763,127 763,127 0

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03/10/2026 Item No.14.

Sierra Estates L&L (231)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
231-2310000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 1,997 1,997 0 231-2316000-000000-3550200 - A/D 8,849 9,234 8,689 10,854 11,316 11,413 11,413 0 231-2316000-000000-3610000 - Interest Earned 264 227 621 682 524 440 440 0 231-2316000-000000-3611000 - Fiscal Agent Interest 5 6 30 66 59 0 0 0 Total Revenues 9,118 9,467 9,341 11,602 11,899 13,850 13,850 0 Expenses
Operating Expenses
231-2316000-000000-6102103 - Internet 179 0 179 179 179 0 0 0 231-2316000-000000-6102300 - Utilities 926 703 606 581 470 635 635 0 231-2316000-000000-6102301 - Electrical 363 732 529 580 618 730 730 0 231-2316000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 231-2316000-000000-6102402 - Street Light Maintenance 24 25 14 196 176 250 250 0 231-2316000-000000-6102409 - Maintenance/Improvements 187 0 1 232 1,422 0 0 0 231-2316000-000000-6102505 - Renovation 1,732 2,373 8,533 8,533 7,111 8,533 8,533 0 231-2316000-000000-6102508 - Landscape / Grounds Maint 882 475 217 5,495 5,504 1,500 1,500 0 231-2316000-000000-6103001 - Office Supplies 33 0 0 0 0 0 0 0 231-2316000-000000-6103015 - Irrigation 534 401 118 152 0 300 300 0 231-2316000-000000-6103807 - Non-Direct Charges 0 1,144 2,375 1,928 1,928 576 576 0 Operating Expenses 5,370 6,589 13,386 18,924 18,508 13,524 13,524 0 Other Financing Uses
231-2319900-000000-9907001 - Transfer Out 1,402 219 166 175 247 326 326 0 Other Financing Uses 1,402 219 166 175 247 326 326 0

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03/10/2026 Item No.14.

Sierra Estates L&L (231)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 6,772 6,808 13,552 19,099 18,755 13,850 13,850 0 Revenues Over (Under) Expenditures 2,346 2,659 (4,211) (7,497) (6,856) 0 0 0 Fund Balance - Beginning 20,524 22,870 25,529 21,318 13,821 6,965 6,965 0 Fund Balance - Ending 22,870 25,529 21,318 13,821 6,965 6,965 6,965 0

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03/10/2026 Item No.14.

Lakeridge Estates L&L (232)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
232-2320000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 23,552 23,552 0 232-2326000-000000-3550200 - A/D 68,413 67,151 67,587 69,670 31,319 30,096 30,096 0 232-2326000-000000-3610000 - Interest Earned 2,581 2,192 6,719 10,887 12,364 6,547 6,547 0 232-2326000-000000-3611000 - Fiscal Agent Interest 39 47 233 432 167 0 0 0 Total Revenues 71,033 69,390 74,539 80,989 43,849 60,195 60,195 0 Expenses
Operating Expenses
232-2326000-000000-6102101 - Telephone 0 0 179 0 0 0 0 0 232-2326000-000000-6102103 - Internet 179 0 0 0 179 0 0 0 232-2326000-000000-6102300 - Utilities 3,583 3,501 2,770 3,859 4,439 4,000 4,000 0 232-2326000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 232-2326000-000000-6102402 - Street Light Maintenance 35 320 152 454 59 700 700 0 232-2326000-000000-6102409 - Maintenance/Improvements 0 75 2 232 6,643 0 0 0 232-2326000-000000-6102505 - Renovation 15,159 26,961 39,856 39,856 33,214 39,857 39,857 0 232-2326000-000000-6102508 - Landscape / Grounds Maint 13,266 9,163 571 11,817 338 12,000 13,000 1,000 232-2326000-000000-6103015 - Irrigation 1,005 750 368 635 130 750 750 0 232-2326000-000000-6103807 - Non-Direct Charges 0 7,436 9,224 8,220 8,220 606 606 0 Operating Expenses 33,736 48,941 53,936 66,121 54,321 58,913 59,913 1,000 Other Financing Uses
232-2329900-000000-9907001 - Transfer Out 8,535 1,687 1,079 1,283 1,122 1,282 1,282 0 Other Financing Uses 8,535 1,687 1,079 1,283 1,122 1,282 1,282 0

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03/10/2026 Item No.14.

Lakeridge Estates L&L (232)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 42,271 50,628 55,015 67,404 55,443 60,195 61,195 1,000 Revenues Over (Under) Expenditures 28,762 18,762 19,524 13,585 (11,593) 0 (1,000) (1,000) Fund Balance - Beginning 199,698 228,460 247,222 266,746 280,331 268,738 0 Fund Balance - Ending 228,460 247,222 266,746 280,331 268,738 268,738 (1,000) (1,000)

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03/10/2026 Item No.14.

Cobble Ridge L&L (234)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
234-2340000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 8,456 8,456 0 234-2346000-000000-3550200 - A/D 13,577 13,600 13,610 13,588 18,722 11,182 11,182 0 234-2346000-000000-3610000 - Interest Earned 1,333 1,065 3,191 5,167 5,903 2,727 2,727 0 234-2346000-000000-3611000 - Fiscal Agent Interest 8 10 47 85 100 0 0 0 Total Revenues 14,918 14,675 16,848 18,840 24,725 22,365 22,365 0 Expenses
Operating Expenses
234-2346000-000000-6102300 - Utilities 1,157 1,067 1,293 1,767 1,603 1,800 1,800 0 234-2346000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 234-2346000-000000-6102402 - Street Light Maintenance 1,791 560 120 155 533 500 500 0 234-2346000-000000-6102409 - Maintenance/Improvements 0 170 3 232 1,364 0 0 0 234-2346000-000000-6102505 - Renovation 1,486 2,060 8,187 8,187 6,822 8,187 8,187 0 234-2346000-000000-6102508 - Landscape / Grounds Maint 762 1,672 217 0 150 8,000 8,600 600 234-2346000-000000-6103015 - Irrigation 388 285 392 304 378 500 500 0 234-2346000-000000-6103807 - Non-Direct Charges 0 1,030 2,251 1,814 1,814 2,048 2,048 0 Operating Expenses 6,093 7,579 13,279 13,505 13,764 22,035 22,635 600 Other Financing Uses
234-2349900-000000-9907001 - Transfer Out 1,619 422 302 308 335 330 330 0 Other Financing Uses 1,619 422 302 308 335 330 330 0

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03/10/2026 Item No.14.

Cobble Ridge L&L (234)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Total Expenditures 7,712 8,001 13,581 13,813 14,099 22,365 22,965 600 Revenues Over (Under) Expenditures 7,206 6,673 3,268 5,027 10,626 0 (600) (600) Fund Balance - Beginning 96,534 103,739 110,413 113,680 118,707 129,333 129,333 0 Fund Balance - Ending 103,739 110,413 113,680 118,707 129,333 129,333 128,733 (600)

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03/10/2026 Item No.14.

Road Maintenance & Rehabilitation (235)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
235-2350000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (601,600) (601,600) 0 235-2352601-000000-3351007 - Gas Tax - Road Maint 1,496,665 1,650,805 2,026,756 2,206,366 2,402,068 2,301,600 2,301,600 0 235-2352601-PW1901-3310220 - Other State Grants 0 0 0 91,160 0 0 0 0 235-2355000-000000-3610000 - Interest Earned 7,009 8,738 27,692 45,704 87,351 25,000 25,000 0 Total Revenues 1,503,674 1,659,542 2,054,448 2,343,229 2,489,419 1,725,000 1,725,000 0 Expenses
Salaries & Benefits
235-2353200-000000-5011001 - Permanent 0 0 0 0 0 0 392,176 392,176 235-2353200-000000-5011014 - Annual Leave Account 0 0 0 0 0 0 5,523 5,523 235-2353200-000000-5011025 - Uniform Allowance 0 0 0 0 0 0 1,470 1,470 235-2353200-000000-5051502 - FICA 0 0 0 0 0 0 31,018 31,018 235-2353200-000000-5051506 - PERS 0 0 0 0 0 0 170,747 170,747 235-2353200-000000-5051509 - Deferred Comp City Pd 0 0 0 0 0 0 7,320 7,320 235-2353200-000000-5051522 - Combined Benefits 0 0 0 0 0 0 117,935 117,935 Salaries & Benefits 0 0 0 0 0 0 726,189 726,189
Operating Expenses
235-2352601-000000-6102400 - Contracts 0 402,866 282,120 427,126 19,525 0 33,567 33,567 235-2352601-PW1901-6102400 - Contracts 88,461 12,344 0 0 0 0 0 0 Operating Expenses 88,461 415,209 282,120 427,126 19,525 0 33,567 33,567 Capital Outlay
235-2352601-000000-9009010 - Construction 90,385 (195,656) 0 0 0 1,725,000 2,725,000 1,000,000 235-2352601-002409-9009010 - Construction 0 0 0 270,000 0 0 0 0 235-2352601-008017-9009010 - Construction 105,270 1,382,201 1,176,005 1,480,721 731,204 0 0 0 235-2352601-PW1801-9009010 - Construction 150,903 166,759 0 0 0 0 0 0 235-2352601-PW1901-9009010 - Construction 0 0 178,260 350,935 0 0 0 0

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03/10/2026 Item No.14.

Road Maintenance & Rehabilitation (235)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Capital Outlay 346,559 1,353,304 1,354,265 2,101,656 731,204 1,725,000 2,725,000 1,000,000 Total Expenditures 435,019 1,768,513 1,636,386 2,528,781 750,729 1,725,000 3,484,756 1,759,756 Revenues Over (Under) Expenditures 1,068,654 (108,971) 418,063 (185,552) 1,738,690 0 (1,759,756) (1,759,756) Fund Balance - Beginning 758,225 1,826,879 1,717,908 2,135,971 1,950,419 3,689,109 3,689,109 0 Fund Balance - Ending 1,826,879 1,717,908 2,135,971 1,950,419 3,689,109 3,689,109 1,929,353(1,759,756)

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03/10/2026 Item No.14.

Prairie Oaks Ranch L&L AD (236)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Adopted
Budget
FY 2025-26
Proposed
Mid-Year BudgetAdjustment
Revenues
236-2360000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (59,667) (59,667) 0 236-2366000-000000-3410400 - Recovery Of Damages 0 0 0 0 7,662 0 0 0 236-2366000-000000-3550200 - A/D 195,518 195,565 195,559 195,599 196,323 196,220 196,220 0 236-2366000-000000-3611000 - Fiscal Agent Interest 112 136 679 1,219 1,041 0 0 0 236-2366000-000000-3780000 - Sundry Revenue 270 270 270 270 270 0 0 0 Total Revenues 195,901 195,971 196,508 197,088 205,296 136,553 136,553 0 Expenses
Operating Expenses
236-2366000-000000-6102300 - Utilities 66,958 59,802 56,549 63,465 60,082 65,000 65,000 0 236-2366000-000000-6102301 - Electrical 4,984 10,910 13,197 13,456 14,422 14,000 14,000 0 236-2366000-000000-6102400 - Contracts 510 17,831 814 1,047 1,099 1,000 1,000 0 236-2366000-000000-6102402 - Street Light Maintenance 22,502 7,545 1,367 2,545 4,453 4,000 4,000 0 236-2366000-000000-6102409 - Maintenance/Improvements 19,896 300 50 0 0 0 0 0 236-2366000-000000-6102505 - Renovation 67,717 105,691 0 0 0 0 0 0 236-2366000-000000-6102508 - Landscape / Grounds Maint 67,606 31,921 935 0 0 50,000 76,218 26,218 236-2366000-000000-6103015 - Irrigation 9,264 11,663 6,140 25,280 13 0 0 0 236-2366000-000000-6103807 - Non-Direct Charges 0 59,484 65,881 60,268 60,268 515 515 0 Operating Expenses 259,436 305,148 144,932 166,061 140,338 134,515 160,733 26,218 Other Financing Uses
236-2369900-000000-9907001 - Transfer Out 66,397 6,818 1,144 6,344 2,021 2,038 2,038 0 Other Financing Uses 66,397 6,818 1,144 6,344 2,021 2,038 2,038 0

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