Folsom City Council
March 10, 2026

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
Total Expenditures 325,833 311,966 146,076 172,405 142,359 136,553 162,771 26,218 Revenues Over (Under) Expenditures (129,932) (115,995) 50,431 24,684 62,936 0 (26,218) (26,218) Fund Balance - Beginning (366,133) (496,065) (612,060) (561,629) (536,945) (474,008) (474,008) 0 Fund Balance - Ending (496,065) (612,060) (561,629) (536,945) (474,008) (474,008) (500,226) (26,218)

03/10/2026 Item No.14.

Silverbrook L&L (237)
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
237-2370000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (5,948) (5,948) 0 237-2376000-000000-3550200 - A/D 0 0 0 15,258 15,296 15,485 15,485 0 237-2376000-000000-3610000 - Interest Earned 1,187 839 2,233 3,462 4,177 1,807 1,807 0 237-2376000-000000-3611000 - Fiscal Agent Interest 0 0 0 96 82 0 0 0 Total Revenues 1,187 839 2,233 18,817 19,554 11,344 11,344 0 Expenses
Operating Expenses
237-2376000-000000-6102300 - Utilities 444 388 433 488 664 525 525 0 237-2376000-000000-6102301 - Electrical 263 296 415 434 464 500 500 0 237-2376000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 237-2376000-000000-6102402 - Street Light Maintenance 1,076 1,923 66 331 398 500 500 0 237-2376000-000000-6102409 - Maintenance/Improvements 0 1,371 6 232 1,063 0 0 0 237-2376000-000000-6102505 - Renovation 2,053 2,731 6,380 6,380 5,317 6,381 6,381 0 237-2376000-000000-6102508 - Landscape / Grounds Maint 1,029 546 217 0 19 1,500 1,500 0 237-2376000-000000-6103015 - Irrigation 30 32 17 152 65 200 200 0 237-2376000-000000-6103807 - Non-Direct Charges 0 1,144 2,375 1,928 1,928 492 492 0 Operating Expenses 5,404 9,166 10,724 10,993 11,017 11,098 11,098 0 Other Financing Uses
237-2379900-000000-9907001 - Transfer Out 1,561 447 261 302 243 246 246 0 Other Financing Uses 1,561 447 261 302 243 246 246 0

03/10/2026 Item No.14.

Silverbrook L&L (237)
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 6,965 9,613 10,985 11,295 11,260 11,344 11,344 0 Revenues Over (Under) Expenditures (5,778) (8,774) (8,751) 7,522 8,294 0 0 0 Fund Balance - Beginning 117,845 112,066 103,292 94,540 102,063 110,357 110,357 0 Fund Balance - Ending 112,066 103,292 94,540 102,063 110,357 110,357 110,357 0

03/10/2026 Item No.14.

Folsom Housing Fund (238)

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
238-2380000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 21,695 21,695 0 238-2382500-000000-3310220 - Other State Grants 2,500,000 0 0 0 0 0 0 0 238-2382500-000000-3411800 - Reimbursements 24 0 2,580 31 0 0 0 0 238-2382500-000000-3411803 - Program Income 50,247 17,675 14,730 6,980 30,268 20,000 20,000 0 238-2382500-000000-3458000 - Other Revenue 0 0 0 0 8,813 0 0 0 238-2382500-000000-3560400 - Inclusionary Housing Fee 4,733,226 6,625,814 4,176,929 6,051,162 3,845,010 300,000 300,000 0 238-2382500-000000-3610000 - Interest Earned 344,537 81,337 385,276 525,759 1,030,341 300,000 300,000 0 238-2382500-000000-3620100 - Unrealized Gain/Loss (172,091) (289,334) (132,342) 121,104 295,748 0 0 0 238-2382500-000000-3750170 - Grants - Non Govt. 128,212 0 0 0 0 0 0 0 238-2382500-002489-3411800 - Reimbursements 1,175 11,544 0 4,008 2,607 0 0 0 238-2382500-002585-3310220 - Other State Grants 0 0 0 12,012 361,988 0 0 0 238-2382500-002590-3310220 - Other State Grants 0 0 0 0 209,336 0 0 0 238-2382500-002591-3310220 - Other State Grants 0 0 0 0 230,368 0 0 0 Total Revenues 7,585,330 6,447,036 4,447,173 6,721,057 6,014,478 641,695 641,695 0 Expenses
Operating Expense
238-2382500-000000-6102400 - Contracts 3,564,573 46,651 4,548 32,182 52,953 575,000 663,554 88,554 238-2382500-000000-6102405 - Housing Programs 16,241 10,950 11,600 8,795 14,965 30,000 30,000 0 238-2382500-000000-6102411 - Legal Services 0 0 909 0 0 10,000 10,000 0 238-2382500-000000-6102502 - Maintenance - Vehicles 177 0 0 0 0 300 300 0 238-2382500-002494-6102400 - Contracts 0 4,915 71,361 436,017 64,479 0 0 0 238-2382500-002585-6102400 - Contracts 0 0 0 8,510 360,522 0 0 0 238-2382500-009465-6102400 - Contracts 0 0 0 98 0 0 0 0 Operating Expense 3,580,990 62,516 88,418 485,602 492,919 615,300 703,854 88,554 Other Financing Uses
238-2389900-000000-9907001 - Transfer Out 112,360 25,085 115,529 11,102 12,063 26,395 26,395 0

03/10/2026 Item No.14.

Folsom Housing Fund (238)

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 112,360 25,085 115,529 11,102 12,063 26,395 26,395 0 Total Expenditures 3,693,350 87,601 203,947 496,704 504,982 641,695 730,249 88,554 Revenues Over (Under) Expenditures 3,891,980 6,359,435 4,243,226 6,224,353 5,509,496 0 (88,554) (88,554) Fund Balance - Beginning 22,725,393 26,617,373 32,976,808 37,220,034 43,444,387 48,953,883 48,953,883 0 Fund Balance - Ending 26,617,37332,976,80837,220,03443,444,38748,953,88348,953,883 48,865,329 (88,554)

03/10/2026 Item No.14.

Park Dedication (Quimby) (240)
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
240-2400000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (47,807) (47,807) 0 240-2403802-000000-3560000 - Impact Fee Revenue 730 0 1,012,279 0 0 400,000 400,000 0 240-2403802-000000-3610000 - Interest Earned 28,409 18,140 48,289 113,223 123,104 50,000 50,000 0 Total Revenues 29,139 18,140 1,060,567 113,223 123,104 402,193 402,193 0 Expenses
Operating Expense
240-2403802-000000-6102400 - Contracts 0 0 0 0 0 400,000 400,000 0 240-2403802-000000-6103807 - Non-Direct Charges 0 290,000 0 0 0 0 0 0 240-2403802-002013-6102400 - Contracts 2,075 95,136 0 0 0 0 0 0 240-2403802-002013-6103002 - Departmental 613 0 0 0 0 0 0 0 240-2403802-002013-6103012 - Small Equipment 903 0 0 0 0 0 0 0 240-2403802-002558-6102400 - Contracts 0 0 164,821 0 0 0 0 0 Operating Expense 3,592 385,136 164,821 0 0 400,000 400,000 0 Capital Outlay
240-2403802-000000-9009010 - Construction 7,485 (7,485) 0 0 0 0 9,972 9,972 240-2403802-002013-9009010 - Construction 0 282,706 0 0 0 0 0 0 240-2403802-002558-9009010 - Construction 0 21,879 0 0 0 0 0 0 240-2403802-002633-9009010 - Construction 0 28,480 4,164 0 0 0 0 0 240-2403802-RD1101-9009010 - Construction 28,198 0 0 0 0 0 0 0 Capital Outlay 35,683 325,580 4,164 0 0 0 9,972 9,972
Other Financing Uses
240-2409900-000000-9907001 - Transfer Out 3,783 0 4,387 14,788 6,136 2,193 2,193 0 Other Financing Uses 3,783 0 4,387 14,788 6,136 2,193 2,193 0

03/10/2026 Item No.14.

Park Dedication (Quimby) (240)
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 43,058 710,716 173,372 14,788 6,136 402,193 412,165 9,972 Revenues Over (Under) Expenditures (13,919) (692,577) 887,196 98,435 116,968 0 (9,972) (9,972) Fund Balance - Beginning 2,410,538 2,396,620 1,704,043 2,591,239 2,689,673 2,806,642 2,806,642 0 Fund Balance - Ending 2,396,620 1,704,043 2,591,239 2,689,673 2,806,642 2,806,642 2,796,670 (9,972)

03/10/2026 Item No.14.

Gas Tax 2106 (243)
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
243-2430000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (179,616) (179,616) 0 243-2432601-000000-3351003 - 2106 277,667 304,810 319,632 338,356 374,652 374,616 374,616 0 243-2435000-000000-3610000 - Interest Earned 7,370 8,100 28,821 47,599 51,335 30,000 30,000 0 Total Revenues 285,037 312,910 348,453 385,956 425,987 225,000 225,000 0 Expenses
Salaries & Benefits
243-2433200-000000-5011001 - Permanent 0 0 0 0 0 0 95,544 95,544 243-2433200-000000-5011014 - Annual Leave Account 0 0 0 0 0 0 1,345 1,345 243-2433200-000000-5011025 - Uniform Allowance 0 0 0 0 0 0 70 70 243-2433200-000000-5051502 - FICA 0 0 0 0 0 0 7,532 7,532 243-2433200-000000-5051506 - PERS 0 0 0 0 0 0 41,994 41,994 243-2433200-000000-5051509 - Deferred Comp City Pd 0 0 0 0 0 0 2,520 2,520 243-2433200-000000-5051522 - Combined Benefits 0 0 0 0 0 0 17,687 17,687 Salaries & Benefits 0 0 0 0 0 0 166,692 166,692
Operating Expenses
243-2432601-000000-6103807 - Non-Direct Charges 0 0 13,873 83,942 0 0 0 0 243-2432601-PW1901-6102400 - Contracts 0 0 40,467 5,880 0 0 0 0 Operating Expenses 0 0 54,340 89,822 0 0 0 0
Other Financing Uses
243-2439900-000000-9907001 - Transfer Out 175,000 0 181,250 0 175,000 225,000 225,000 0 Other Financing Uses 175,000 0 181,250 0 175,000 225,000 225,000 0

03/10/2026 Item No.14.

Gas Tax 2106 (243)
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 175,000 0 235,590 89,822 175,000 225,000 391,692 166,692 Revenues Over (Under) Expenditures 110,037 312,910 112,864 296,134 250,987 0 (166,692) (166,692) Fund Balance - Beginning 534,903 644,940 957,850 1,070,714 1,366,848 1,617,835 1,617,835 0 Fund Balance - Ending 644,940 957,850 1,070,714 1,366,848 1,617,835 1,617,835 1,451,143 (166,692)

03/10/2026 Item No.14.

Gas Tax 2107 (244)
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
244-2440000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (305,619) (305,619) 0 244-2442601-000000-3351004 - Gas Tax - 2107 564,760 546,137 655,713 689,915 741,226 765,619 765,619 0 244-2445000-000000-3610000 - Interest Earned 5,210 8,578 23,148 57,271 101,631 40,000 40,000 0 Total Revenues 569,970 554,715 678,861 747,186 842,857 500,000 500,000 0 Expenses
Salaries & Benefits
244-2443200-000000-5011001 - Permanent 0 0 0 0 0 0 24,836 24,836 244-2443200-000000-5011014 - Annual Leave Account 0 0 0 0 0 0 356 356 244-2443200-000000-5051502 - FICA 0 0 0 0 0 0 1,930 1,930 244-2443200-000000-5051506 - PERS 0 0 0 0 0 0 10,999 10,999 244-2443200-000000-5051509 - Deferred Comp City Pd 0 0 0 0 0 0 540 540 244-2443200-000000-5051522 - Combined Benefits 0 0 0 0 0 0 3,938 3,938 244-2443201-000000-5011001 - Permanent 0 0 0 0 0 0 148,849 148,849 244-2443201-000000-5011014 - Annual Leave Account 0 0 0 0 0 0 2,021 2,021 244-2443201-000000-5011025 - Uniform Allowance 0 0 0 0 0 0 490 490 244-2443201-000000-5051502 - FICA 0 0 0 0 0 0 11,708 11,708 244-2443201-000000-5051506 - PERS 0 0 0 0 0 0 65,128 65,128 244-2443201-000000-5051509 - Deferred Comp City Pd 0 0 0 0 0 0 1,680 1,680 244-2443201-000000-5051522 - Combined Benefits 0 0 0 0 0 0 41,757 41,757 Salaries & Benefits 0 0 0 0 0 0 314,232 314,232
Other Financing Uses
244-2449900-000000-9907001 - Transfer Out 300,000 500,000 181,250 0 400,000 500,000 500,000 0 Other Financing Uses 300,000 500,000 181,250 0 400,000 500,000 500,000 0

03/10/2026 Item No.14.

Gas Tax 2107 (244)
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 300,000 500,000 181,250 0 400,000 500,000 814,232 314,232 Revenues Over (Under) Expenditures 269,970 54,715 497,611 747,186 442,857 0 (314,232) (314,232) Fund Balance - Beginning 284,123 554,093 608,809 1,106,419 1,853,605 2,296,462 2,296,462 0 Fund Balance - Ending 554,093 608,809 1,106,419 1,853,605 2,296,462 2,296,462 1,982,230 (314,232)

03/10/2026 Item No.14.

Gas Tax 2107.5 (245)
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
245-2450000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (653,778) (653,778) 0 245-2452601-000000-3351001 - 2103 550,198 648,472 687,353 764,630 860,358 836,278 836,278 0 245-2452601-000000-3351002 - 2105 0 0 1,552 (1,552) 0 0 0 0 245-2452601-000000-3351005 - 2107.5 7,500 7,500 5,750 7,500 9,375 7,500 7,500 0 245-2455000-000000-3610000 - Interest Earned 3,218 9,080 25,765 52,660 54,761 35,000 35,000 0 Total Revenues 560,916 665,052 720,420 823,238 924,493 225,000 225,000 0 Expenses
Salaries & Benefits
245-2453200-000000-5011001 - Permanent 0 0 0 0 0 0 24,836 24,836 245-2453200-000000-5011014 - Annual Leave Account 0 0 0 0 0 0 356 356 245-2453200-000000-5051502 - FICA 0 0 0 0 0 0 1,930 1,930 245-2453200-000000-5051506 - PERS 0 0 0 0 0 0 10,999 10,999 245-2453200-000000-5051509 - Deferred Comp City Pd 0 0 0 0 0 0 540 540 245-2453200-000000-5051522 - Combined Benefits 0 0 0 0 0 0 3,938 3,938 245-2453201-000000-5011001 - Permanent 0 0 0 0 0 0 148,849 148,849 245-2453201-000000-5011014 - Annual Leave Account 0 0 0 0 0 0 2,021 2,021 245-2453201-000000-5011025 - Uniform Allowance 0 0 0 0 0 0 490 490 245-2453201-000000-5051502 - FICA 0 0 0 0 0 0 11,708 11,708 245-2453201-000000-5051506 - PERS 0 0 0 0 0 0 65,128 65,128 245-2453201-000000-5051509 - Deferred Comp City Pd 0 0 0 0 0 0 1,680 1,680 245-2453201-000000-5051522 - Combined Benefits 0 0 0 0 0 0 41,757 41,757 Salaries & Benefits 0 0 0 0 0 0 314,232 314,232
Operating Expenses
245-2452601-000000-6103807 - Non-Direct Charges 0 59,624 141,011 209,698 0 0 0 0 245-2452601-008020-6102401 - Project Construction 0 0 0 0 18,964 0 0 0 Operating Expenses 0 59,624 141,011 209,698 18,964 0 0 0

03/10/2026 Item No.14.

Gas Tax 2107.5 (245)
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
245-2452601-002108-9009010 - Construction 0 12,617 0 26,063 39,502 0 0 0 Capital Outlay 0 12,617 0 26,063 39,502 0 0 0
Other Financing Uses
245-2459900-000000-9907001 - Transfer Out 59,798 500,000 181,250 0 225,000 225,000 225,000 0 Other Financing Uses 59,798 500,000 181,250 0 225,000 225,000 225,000 0 Total Expenditures 59,798 572,241 322,261 235,760 283,466 225,000 539,232 314,232 Revenues Over (Under) Expenditures 501,118 92,811 398,159 587,478 641,027 0 (314,232) (314,232) Fund Balance - Beginning 118,803 619,920 712,731 1,110,890 1,698,368 2,339,395 2,339,395 0 Fund Balance - Ending 619,920 712,731 1,110,890 1,698,368 2,339,395 2,339,395 2,025,163 (314,232)

03/10/2026 Item No.14.

Planning Services (246)
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
246-2460000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (53,819) (53,819) 0 246-2462330-000000-3410106 - Special Studies 462,330 434,820 294,026 338,270 300,364 400,000 487,956 87,956 246-2462330-002850-3410106 - Special Studies 0 (1,129) (923) 0 0 0 0 0 246-2465000-000000-3610000 - Interest Earned 5,503 6,183 13,350 17,234 17,532 12,000 12,000 0 246-2465000-002866-3410106 - Special Studies 0 0 0 0 (3,177) 0 0 0 Total Revenues 467,834 439,874 306,452 355,503 314,719 358,181 446,137 87,956 Expenses
Operating Expenses
246-2462300-002850-6102400 - Contracts 0 0 780 0 0 0 0 0 246-2462330-000000-6102400 - Contracts (639) 22,456 (23,722) 0 3,500 350,000 689,371 339,371 246-2462330-002798-6102400 - Contracts 27,247 0 0 0 0 0 0 0 246-2462330-002824-6102400 - Contracts 8,908 0 0 0 0 0 0 0 246-2462330-002826-6102400 - Contracts 10,873 0 0 0 0 0 0 0 246-2462330-002828-6102400 - Contracts 42,800 2,934 64,775 23,955 0 0 0 0 246-2462330-002829-6102400 - Contracts 3,751 0 0 0 0 0 0 0 246-2462330-002831-6102400 - Contracts 17,203 20,599 22,109 4,875 0 0 0 0 246-2462330-002832-6102400 - Contracts 0 7,350 0 0 0 0 0 0 246-2462330-002833-6102400 - Contracts 27,787 0 0 0 0 0 0 0 246-2462330-002834-6102400 - Contracts 11,392 0 0 0 0 0 0 0 246-2462330-002835-6102400 - Contracts 34,360 17,793 6,593 0 0 0 0 0 246-2462330-002836-6102400 - Contracts 16,845 7,149 3,006 0 0 0 0 0 246-2462330-002837-6102400 - Contracts 256,930 8,218 6,432 11,811 2,985 0 0 0 246-2462330-002838-6102400 - Contracts 2,700 17,689 7,027 1,559 0 0 0 0 246-2462330-002839-6102400 - Contracts 1,095 19,581 0 0 0 0 0 0 246-2462330-002840-6102400 - Contracts 4,297 4,555 8,093 3,732 0 0 0 0 246-2462330-002841-6102400 - Contracts 5,616 8,780 7,214 5,389 0 0 0 0 246-2462330-002842-6102400 - Contracts 6,980 6,239 6,775 0 0 0 0 0 246-2462330-002843-6102400 - Contracts 33,148 33,948 5,038 0 0 0 0 0 246-2462330-002844-6102400 - Contracts 1,388 80,249 0 0 0 0 0 0 246-2462330-002845-6102400 - Contracts 0 97,889 0 0 0 0 0 0

03/10/2026 Item No.14.

Planning Services (246)
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
246-2462330-002846-6102400 - Contracts 0 33,265 29,729 0 0 0 0 0 246-2462330-002847-6102400 - Contracts 0 49,948 0 0 0 0 0 0 246-2462330-002848-6102400 - Contracts 0 0 14,446 11,993 868 0 0 0 246-2462330-002849-6102400 - Contracts 0 2,643 7,440 12,979 20,551 0 0 0 246-2462330-002850-6102400 - Contracts 0 0 4,658 13,535 5,491 0 0 0 246-2462330-002853-6102400 - Contracts 0 0 24,910 0 0 0 0 0 246-2462330-002855-6102400 - Contracts 0 0 14,000 0 0 0 0 0 246-2462330-002856-6102400 - Contracts 0 0 10,205 0 1,876 0 0 0 246-2462330-002857-6102400 - Contracts 0 0 14,000 0 0 0 0 0 246-2462330-002858-6102400 - Contracts 0 0 50,622 30,010 0 0 0 0 246-2462330-002859-6102400 - Contracts 0 0 4,241 0 0 0 0 0 246-2462330-002860-6102400 - Contracts 0 0 3,116 12,221 0 0 0 0 246-2462330-002861-6102400 - Contracts 0 0 2,539 19,986 0 0 0 0 246-2462330-002862-6102400 - Contracts 0 0 0 101,171 54,150 0 0 0 246-2462330-002863-6102400 - Contracts 0 0 0 79,522 0 0 0 0 246-2462330-002864-6102400 - Contracts 0 0 0 5,531 3,705 0 0 0 246-2462330-002865-6102400 - Contracts 0 0 0 0 27,643 0 0 0 246-2462330-002867-6102400 - Contracts 0 0 0 0 154,586 0 0 0 246-2462330-002868-6102400 - Contracts 0 0 0 0 25,009 0 0 0 246-2465000-002866-6102400 - Contracts 0 0 0 0 49,972 0 0 0 Operating Expenses 512,681 441,283 294,026 338,270 350,335 350,000 689,371 339,371 Other Financing Uses
246-2469900-000000-9907001 - Transfer Out 9,503 1,400 15,624 15,624 8,027 8,181 8,181 0 Other Financing Uses 9,503 1,400 15,624 15,624 8,027 8,181 8,181 0

03/10/2026 Item No.14.

Planning Services (246)
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 522,184 442,683 309,650 353,894 358,362 358,181 697,552 339,371 Revenues Over (Under) Expenditures (54,351) (2,809) (3,197) 1,610 (43,644) 0 (251,415) (251,415) Fund Balance - Beginning (7,657) (62,008) (64,817) (68,015) (66,405) (110,049) (110,049) 0 Fund Balance - Ending (62,008) (64,817) (68,015) (66,405) (110,049) (110,049) (361,464) (251,415)

03/10/2026 Item No.14.

Gas Tax 2105 (247)
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
247-2470000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (354,942) (354,942) 0 247-2472601-000000-3351002 - 2105 417,350 456,787 481,205 509,715 558,312 564,942 564,942 0 247-2475000-000000-3610000 - Interest Earned 6,213 7,716 30,223 54,765 88,679 40,000 40,000 0 Total Revenues 423,562 464,503 511,428 564,480 646,991 250,000 250,000 0 Expenses
Operating Expense
247-2472601-000000-6102400 - Contracts (15,736) 0 0 0 0 0 0 0 247-2472601-000000-6103807 - Non-Direct Charges 0 0 84,511 0 0 0 0 0 247-2472601-PW1901-6102400 - Contracts 120,452 0 0 0 0 0 0 0 Operating Expense 104,716 0 84,511 0 0 0 0 0
Capital Outlay
247-2472601-PW1901-9009010 - Construction 0 0 0 100,805 0 0 0 0 Capital Outlay 0 0 0 100,805 0 0 0 0
Other Financing Uses
247-2479900-000000-9907001 - Transfer Out 300,000 0 181,250 0 200,000 250,000 250,000 0 Other Financing Uses 300,000 0 181,250 0 200,000 250,000 250,000 0

03/10/2026 Item No.14.

Gas Tax 2105 (247)
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 404,716 0 265,761 100,805 200,000 250,000 250,000 0 Revenues Over (Under) Expenditures 18,846 464,503 245,667 463,675 446,991 0 0 0 Fund Balance - Beginning 411,506 430,353 894,856 1,140,523 1,604,198 2,051,188 2,051,188 0 Fund Balance - Ending 430,353 894,856 1,140,523 1,604,198 2,051,188 2,051,188 2,051,188 0

03/10/2026 Item No.14.

Transportation Tax (SB325) (248)
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
248-2480000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (49,500) (49,500) 0 248-2482601-000000-3351101 - Ped & Bike 59,494 77,459 108,110 107,752 7,311 82,000 82,000 0 248-2485000-000000-3610000 - Interest Earned 2,459 2,175 7,854 16,677 22,399 7,500 7,500 0 248-2485000-000000-3620100 - Unrealized Gain/Loss 0 0 0 (5,434) 6,319 0 0 0 Total Revenues 61,953 79,634 115,964 118,995 36,030 40,000 40,000 0 Expenses
Operating Expenses
248-2483803-000000-6102400 - Contracts 0 0 17,657 0 13,920 40,000 42,590 2,590 248-2483803-PK2201-6102400 - Contracts 0 0 0 0 9,217 0 0 0 Operating Expenses 0 0 17,657 0 23,137 40,000 42,590 2,590 Capital Outlay
248-2483803-000000-9009010 - Construction 0 0 0 0 0 0 27,693 27,693 248-2483803-PK1604-9009010 - Construction 0 0 0 0 47,546 0 0 0 Capital Outlay 0 0 0 0 47,546 0 27,693 27,693
Other Financing Uses
248-2489900-000000-9907001 - Transfer Out 133,990 0 0 0 0 0 0 0 Other Financing Uses 133,990 0 0 0 0 0 0 0

03/10/2026 Item No.14.

Transportation Tax (SB325) (248)
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 133,990 0 17,657 0 70,683 40,000 70,283 30,283 Revenues Over (Under) Expenditures (72,037) 79,634 98,307 118,995 (34,653) 0 (30,283) (30,283) Fund Balance - Beginning 161,543 89,506 169,140 267,446 386,441 351,788 351,788 0 Fund Balance - Ending 89,506 169,140 267,446 386,441 351,788 351,788 321,505 (30,283)

03/10/2026 Item No.14.

Willow Creek East L&L AD (249)
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
249-2490000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (33,970) (33,970) 0 249-2496000-000000-3550200 - A/D 59,536 59,659 59,626 59,648 59,506 60,059 60,059 0 249-2496000-000000-3611000 - Fiscal Agent Interest 34 42 208 374 318 0 0 0 Total Revenues 59,570 59,700 59,833 60,022 59,823 26,089 26,089 0 Expenses
Operating Expenses
249-2496000-000000-6102103 - Internet 538 0 538 538 0 0 0 0 249-2496000-000000-6102300 - Utilities 14,686 12,298 10,472 10,394 11,460 11,000 11,000 0 249-2496000-000000-6102301 - Electrical 10,978 11,447 11,894 12,270 10,915 13,000 13,000 0 249-2496000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 249-2496000-000000-6102402 - Street Light Maintenance 4,957 960 0 0 1,423 0 0 0 249-2496000-000000-6102409 - Maintenance/Improvements 5,513 0 0 0 0 0 0 0 249-2496000-000000-6102505 - Renovation 19,138 3,443 0 0 0 0 0 0 249-2496000-000000-6102508 - Landscape / Grounds Maint 12,817 8,000 0 752 0 0 0 0 249-2496000-000000-6103015 - Irrigation 2,061 3,565 1,044 5,126 0 0 0 0 249-2496000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 451 451 0 Operating Expenses 71,197 40,448 24,762 30,128 24,898 25,451 25,451 0 Other Financing Uses
249-2499900-000000-9907001 - Transfer Out 2,011 2,440 1,731 1,132 638 638 638 0 Other Financing Uses 2,011 2,440 1,731 1,132 638 638 638 0

03/10/2026 Item No.14.

Willow Creek East L&L AD (249)
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 73,208 42,888 26,493 31,260 25,536 26,089 26,089 0 Revenues Over (Under) Expenditures (13,638) 16,812 33,340 28,762 34,288 0 0 0 Fund Balance - Beginning (116,277) (129,915) (113,103) (79,762) (51,000) (16,713) (16,713) 0 Fund Balance - Ending (129,915) (113,103) (79,762) (51,000) (16,713) (16,713) (16,713) 0

03/10/2026 Item No.14.

Blue Ravine Oaks L&L AD (250)
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
250-2500000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (11,396) (11,396) 0 250-2506000-000000-3550200 - A/D 36,356 35,943 35,961 12,233 35,940 36,069 36,069 0 250-2506000-000000-3610000 - Interest Earned 1,103 997 3,441 6,019 6,773 3,148 3,148 0 250-2506000-000000-3611000 - Fiscal Agent Interest 21 25 125 77 191 0 0 0 Total Revenues 37,480 36,965 39,528 18,329 42,904 27,821 27,821 0 Expenses
Operating Expenses
250-2506000-000000-6102006 - Postage 5 0 0 6 0 0 0 0
250-2506000-000000-6102103 - Internet 359 0 359 359 359 0 0 0 250-2506000-000000-6102300 - Utilities 14,305 9,631 8,935 10,191 11,236 10,500 10,500 0 250-2506000-000000-6102301 - Electrical 3,501 3,665 3,986 4,096 4,138 4,200 4,200 0 250-2506000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 250-2506000-000000-6102402 - Street Light Maintenance 939 722 53 34 647 0 0 0 250-2506000-000000-6102505 - Renovation 6,114 957 0 0 0 0 0 0 250-2506000-000000-6102508 - Landscape / Grounds Maint 3,709 1,193 217 0 526 10,000 13,000 3000 250-2506000-000000-6103015 - Irrigation 1,346 373 0 488 195 1,500 1,500 0 250-2506000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 120 120 0 Operating Expenses 30,787 17,275 14,365 16,221 18,200 27,320 30,320 3,000 Other Financing Uses
250-2509900-000000-9907001 - Transfer Out 1,171 1,496 947 648 492 501 501 0 Other Financing Uses 1,171 1,496 947 648 492 501 501 0

03/10/2026 Item No.14.

Blue Ravine Oaks L&L AD (250)
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 31,958 18,771 15,312 16,869 18,692 27,821 30,821 3,000 Revenues Over (Under) Expenditures 5,521 18,194 24,216 1,460 24,212 0 (3,000) (3,000) Fund Balance - Beginning 109,585 115,106 133,300 157,516 158,976 183,188 183,188 0 Fund Balance - Ending 115,106 133,300 157,516 158,976 183,188 183,188 180,188 (3,000)

03/10/2026 Item No.14.

Steeplechase L&L AD (251)
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
251-2510000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 9,124 9,124 0 251-2516000-000000-3550200 - A/D 24,218 24,321 0 24,170 23,923 24,283 24,283 0 251-2516000-000000-3610000 - Interest Earned 992 655 1,575 1,611 976 985 985 0 251-2516000-000000-3611000 - Fiscal Agent Interest 14 17 0 151 128 0 0 0 Total Revenues 25,224 24,993 1,575 25,933 25,027 34,392 34,392 0 Expenses
Operating Expenses
251-2516000-000000-6102103 - Internet 359 0 359 359 359 0 0 0 251-2516000-000000-6102300 - Utilities 3,304 3,141 3,094 3,302 3,681 3,500 3,500 0 251-2516000-000000-6102301 - Electrical 2,170 2,304 2,598 2,673 2,501 2,800 2,800 0 251-2516000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 251-2516000-000000-6102402 - Street Light Maintenance 10,020 579 72 491 2,315 800 800 0 251-2516000-000000-6102409 - Maintenance/Improvements 0 485 262 232 2,383 0 5,000 5,000 251-2516000-000000-6102505 - Renovation 8,051 9,478 14,300 14,300 20,361 14,301 14,301 0 251-2516000-000000-6102508 - Landscape / Grounds Maint 4,156 6,910 1,792 12,788 1,923 5,000 5,000 0 251-2516000-000000-6103015 - Irrigation 628 722 445 542 615 600 600 0 251-2516000-000000-6103807 - Non-Direct Charges 0 4,019 5,505 4,803 4,803 5,687 5,687 0 Operating Expenses 29,198 28,373 29,241 40,537 40,040 33,688 38,688 5,000 Other Financing Uses
251-2519900-000000-9907001 - Transfer Out 4,825 841 787 697 548 704 704 0 Other Financing Uses 4,825 841 787 697 548 704 704 0

03/10/2026 Item No.14.

Steeplechase L&L AD (251)
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 34,023 29,214 30,028 41,234 40,588 34,392 39,392 5,000 Revenues Over (Under) Expenditures (8,799) (4,220) (28,454) (15,301) (15,561) 0 (5,000) (5,000) Fund Balance - Beginning 90,472 81,673 77,453 48,999 33,698 18,137 18,137 0 Fund Balance - Ending 81,673 77,453 48,999 33,698 18,137 18,137 13,137 (5,000)

03/10/2026 Item No.14.

Willow Creek South L&L AD (252)
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
252-2520000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 60,862 60,862 0 252-2526000-000000-3550200 - A/D 159,309 159,793 159,676 160,083 159,152 160,497 160,497 0 252-2526000-000000-3610000 - Interest Earned 7,527 5,852 15,847 20,039 19,666 11,251 11,251 0 252-2526000-000000-3611000 - Fiscal Agent Interest 92 111 554 998 847 0 0 0 Total Revenues 166,927 165,756 176,077 181,120 179,665 232,610 232,610 0 Expenses
Operating Expenses
252-2526000-000000-6102006 - Postage 5 17 12 0 0 0 0 0
252-2526000-000000-6102103 - Internet 2,153 0 2,153 2,153 2,153 0 0 0 252-2526000-000000-6102300 - Utilities 39,085 35,170 37,594 38,008 39,915 39,000 39,000 0 252-2526000-000000-6102301 - Electrical 34,805 36,383 38,856 40,054 42,386 41,000 41,000 0 252-2526000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 252-2526000-000000-6102402 - Street Light Maintenance 16,744 18,773 6,168 15,573 7,062 7,500 7,500 0 252-2526000-000000-6102409 - Maintenance/Improvements 8,125 16,670 90,079 232 12,740 0 40,998 40,998 252-2526000-000000-6102505 - Renovation 8,105 14,037 76,443 76,443 63,702 76,443 76,443 0 252-2526000-000000-6102508 - Landscape / Grounds Maint 5,964 34,789 18,510 20,904 137,767 20,000 20,000 0 252-2526000-000000-6103015 - Irrigation 6,506 10,085 3,374 11,714 19,623 12,500 12,500 0 252-2526000-000000-6103807 - Non-Direct Charges 0 5,308 6,908 6,092 6,092 30,583 30,583 0 Operating Expenses 122,002 171,968 280,911 212,219 332,540 228,026 269,024 40,998 Other Financing Uses
252-2529900-000000-9907001 - Transfer Out 11,305 5,597 4,122 5,199 6,335 4,584 4,584 0 Other Financing Uses 11,305 5,597 4,122 5,199 6,335 4,584 4,584 0

03/10/2026 Item No.14.

Willow Creek South L&L AD (252)
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 133,307 177,565 285,033 217,418 338,875 232,610 273,608 40,998 Revenues Over (Under) Expenditures 33,620 (11,809) (108,956) (36,298) (159,209) 0 (40,998) (40,998) Fund Balance - Beginning 637,002 670,623 658,814 549,857 513,560 354,350 354,350 0 Fund Balance - Ending 670,623 658,814 549,857 513,560 354,350 354,350 313,352 (40,998)

03/10/2026 Item No.14.

American River Canyon North L&L (253)
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
253-2530000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (28,681) (28,681) 0 253-2536000-000000-3550200 - A/D 103,991 104,968 104,008 104,494 104,570 105,205 105,205 0 253-2536000-000000-3610000 - Interest Earned 889 410 260 (119) (34) 0 0 0 253-2536000-000000-3611000 - Fiscal Agent Interest 60 73 361 649 552 0 0 0 253-2536000-008131-3310120 - Other Federal Grants 0 0 0 0 6,305 0 0 0 Total Revenues 104,940 105,451 104,629 105,025 111,393 76,524 76,524 0 Expenses
Operating Expenses
253-2536000-000000-6102300 - Utilities 38,614 25,918 33,351 36,485 38,466 37,000 37,000 0 253-2536000-000000-6102301 - Electrical 30,799 16,939 20,595 32,478 35,735 33,000 33,000 0 253-2536000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 253-2536000-000000-6102402 - Street Light Maintenance 15,507 13,257 39,310 21,634 21,941 0 0 0 253-2536000-000000-6102409 - Maintenance/Improvements 48,800 34,261 1,444 47,638 0 0 0 0 253-2536000-000000-6102508 - Landscape / Grounds Maint 3,121 33,752 36,743 125,688 11,492 0 0 0 253-2536000-000000-6103015 - Irrigation 6,914 7,358 3,905 0 0 0 0 0 253-2536000-000000-6103201 - Replacement Charges - Other 0 0 0 0 9 0 0 0 253-2536000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 608 608 0 Operating Expenses 144,265 132,220 136,162 264,970 108,742 71,608 71,608 0 Other Financing Uses
253-2539900-000000-9907001 - Transfer Out 5,467 4,966 3,728 3,434 3,014 4,916 4,916 0 Other Financing Uses 5,467 4,966 3,728 3,434 3,014 4,916 4,916 0

03/10/2026 Item No.14.

American River Canyon North L&L (253)
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 149,732 137,186 139,890 268,404 111,756 76,524 76,524 0 Revenues Over (Under) Expenditures (44,792) (31,735) (35,261) (163,379) (363) 0 0 0 Fund Balance - Beginning 161,866 117,074 85,340 50,079 (113,300) (113,663) (113,663) 0 Fund Balance - Ending 117,074 85,340 50,079 (113,300) (113,663) (113,663) (113,663) 0

03/10/2026 Item No.14.

Historic District (254)
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
254-2540000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 3,163 3,163 0 254-2545000-000000-3210400 - Historical Dist Surtax 7,676 3,154 7,350 5,855 12,663 5,000 5,000 0 254-2545000-000000-3610000 - Interest Earned 66 9 124 341 517 0 0 0 Total Revenues 7,742 3,163 7,474 6,196 13,179 8,163 8,163 0 Expenses
Operating Expenses
254-2545000-000000-6102300 - Utilities 1,224 764 851 911 958 1,500 1,500 0 254-2545000-000000-6102400 - Contracts 0 5,316 0 5,722 4,757 6,500 6,500 0 Operating Expenses 1,224 6,081 851 6,633 5,715 8,000 8,000 0 Other Financing Uses
254-2549900-000000-9907001 - Transfer Out 190 193 42 185 27 163 163 0 Other Financing Uses 190 193 42 185 27 163 163 0

03/10/2026 Item No.14.

Historic District (254)
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 1,414 6,274 893 6,818 5,742 8,163 8,163 0 Revenues Over (Under) Expenditures 6,328 (3,111) 6,581 (622) 7,437 0 0 0 Fund Balance - Beginning 3 6,331 3,220 9,801 9,179 16,617 16,617 0 Fund Balance - Ending 6,331 3,220 9,801 9,179 16,617 16,617 16,617 0

03/10/2026 Item No.14.

Willow Spring L&L (260)
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
260-2600000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 1,722 1,722 0 260-2606000-000000-3550200 - A/D 14,187 14,194 14,212 14,215 14,268 14,548 14,548 0 260-2606000-000000-3610000 - Interest Earned 542 (27) 221 491 313 228 228 0 260-2606000-000000-3611000 - Fiscal Agent Interest 8 10 50 90 77 0 0 0 Total Revenues 14,736 14,177 14,483 14,796 14,657 16,498 16,498 0 Expenses
Operating Expenses
260-2606000-000000-6102301 - Electrical 6,596 6,852 7,028 7,195 6,978 7,300 7,300 0 260-2606000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 260-2606000-000000-6102402 - Street Light Maintenance 2,457 3,904 2,122 4,184 5,152 4,500 4,500 0 260-2606000-000000-6102409 - Maintenance/Improvements 44,900 0 30 232 0 0 0 0 260-2606000-000000-6102508 - Landscape / Grounds Maint 0 0 217 4,784 2,200 0 0 0 260-2606000-000000-6103001 - Office Supplies 0 0 10 0 0 0 0 0 260-2606000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 3,331 3,331 0 Operating Expenses 54,463 11,491 10,222 17,443 15,429 16,131 16,131 0 Other Financing Uses
260-2609900-000000-9907001 - Transfer Out 802 475 475 329 259 367 367 0 Other Financing Uses 802 475 475 329 259 367 367 0

03/10/2026 Item No.14.

Willow Spring L&L (260)
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 55,265 11,966 10,697 17,772 15,688 16,498 16,498 0 Revenues Over (Under) Expenditures (40,528) 2,211 3,786 (2,976) (1,030) 0 0 0 Fund Balance - Beginning 41,533 1,005 3,216 7,002 4,027 2,996 2,996 0 Fund Balance - Ending 1,005 3,216 7,002 4,027 2,996 2,996 2,996 0

03/10/2026 Item No.14.

Willow Springs CFD 11 Maintenance District (262)
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
262-2620000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (34,787) (34,787) 0 262-2626000-000000-3550200 - A/D 115,852 115,873 115,871 115,873 208,548 209,592 209,592 0 262-2626000-000000-3610000 - Interest Earned 3,521 2,775 4,589 10,015 27,716 5,696 5,696 0 262-2626000-000000-3611000 - Fiscal Agent Interest 18 22 108 194 1,109 0 0 0 262-2626000-008131-3310120 - Other Federal Grants 0 0 0 0 3,156 0 0 0 Total Revenues 119,391 118,669 120,568 126,082 240,530 180,501 180,501 0 Expenses
Operating Expense
262-2626000-000000-6102103 - Internet 538 0 538 538 179 0 0 0 262-2626000-000000-6102300 - Utilities 22,316 16,303 16,668 16,454 16,982 17,000 17,000 0 262-2626000-000000-6102301 - Electrical 1,358 1,451 2,080 2,141 2,364 2,300 2,300 0 262-2626000-000000-6102400 - Contracts 0 0 0 0 0 6,500 6,500 0 262-2626000-000000-6102409 - Maintenance/Improvements 0 3,591 5,159 232 14,915 0 25,000 25,000 262-2626000-000000-6102505 - Renovation 38,075 58,928 89,488 89,488 74,574 89,489 89,489 0 262-2626000-000000-6102508 - Landscape / Grounds Maint 39,281 35,172 29,401 53,499 47,564 40,000 47,078 7,078 262-2626000-000000-6103015 - Irrigation 5,123 8,987 2,193 24,895 4,029 4,000 4,000 0 262-2626000-000000-6103807 - Non-Direct Charges 0 12,839 15,106 13,623 13,623 17,198 17,198 0 262-2626000-008131-6102409 - Maintenance/Improvements 0 0 0 0 5,140 0 0 0 Operating Expense 106,692 137,272 160,633 200,871 179,370 176,487 208,565 32,078 Other Financing Uses
262-2629900-000000-9907001 - Transfer Out 16,877 4,599 3,751 3,448 3,223 4,014 4,014 0 Other Financing Uses 16,877 4,599 3,751 3,448 3,223 4,014 4,014 0

03/10/2026 Item No.14.

Willow Springs CFD 11 Maintenance District (262)
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 123,569 141,871 164,384 204,319 182,593 180,501 212,579 32,078 Revenues Over (Under) Expenditures (4,178) (23,202) (43,815) (78,237) 57,937 0 (32,078) (32,078) Fund Balance - Beginning 761,345 757,167 733,965 690,150 611,913 669,849 669,849 0 Fund Balance - Ending 757,167 733,965 690,150 611,913 669,849 669,849 637,771 (32,078)

03/10/2026 Item No.14.

CFD #12 Maintenance District (266)
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
266-2660000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 110,120 110,120 0 266-2666000-000000-3550200 - A/D 599,275 600,912 599,400 601,793 600,600 601,303 601,303 0 266-2666000-000000-3610000 - Interest Earned 18,073 14,329 36,520 55,173 45,655 29,521 29,521 0 266-2666000-000000-3611000 - Fiscal Agent Interest 343 417 2,075 3,736 3,179 0 0 0 266-2666000-008131-3310120 - Other Federal Grants 0 0 0 8,342 0 0 0 0 Total Revenues 617,692 615,658 637,995 669,044 649,434 740,944 740,944 0 Expenses
Operating Expenses
266-2666000-000000-6102006 - Postage 0 0 38 9 19 0 0 0
266-2666000-000000-6102101 - Telephone 531 572 641 666 784 0 0 0 266-2666000-000000-6102103 - Internet 179 0 179 179 179 0 0 0 266-2666000-000000-6102300 - Utilities 112,016 94,899 85,761 82,417 97,560 84,000 84,000 0 266-2666000-000000-6102301 - Electrical 6,452 6,178 8,495 8,461 8,508 9,000 9,000 0 266-2666000-000000-6102400 - Contracts 0 5,646 7,787 8,096 8,364 8,500 8,500 0 266-2666000-000000-6102401 - Project Construction 5,453 1,828 0 0 0 0 0 0 266-2666000-000000-6102402 - Street Light Maintenance 128 0 0 0 0 0 0 0 266-2666000-000000-6102409 - Maintenance/Improvements 60,446 148,592 118,208 30,012 240,673 100,000 186,567 86,567 266-2666000-000000-6102505 - Renovation 91,090 166,207 390,556 390,556 325,463 390,556 390,556 0 266-2666000-000000-6102508 - Landscape / Grounds Maint 127,742 132,660 43,886 98,860 164,931 82,000 124,202 42,202 266-2666000-000000-6103015 - Irrigation 30,645 22,512 15,499 31,977 45,349 21,000 21,000 0 266-2666000-000000-6103807 - Non-Direct Charges 0 60,193 66,652 60,977 60,977 32,359 32,359 0 266-2666000-008131-6102409 - Maintenance/Improvements 0 0 0 9,268 0 0 0 0 266-2666000-008131-6102508 - Landscape / Grounds Maint 0 0 2,639 0 0 0 0 0 Operating Expenses 434,683 639,287 740,341 721,479 952,807 727,415 856,184 128,769 Debt Service
266-2666000-000000-6404003 - Bank Charges 2,002 0 0 0 0 0 0 0 Debt Service 2,002 0 0 0 0 0 0 0

03/10/2026 Item No.14.

CFD #12 Maintenance District (266)
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
266-2669900-000000-9907001 - Transfer Out 76,989 12,652 12,737 16,118 15,053 13,529 13,529 0 Other Financing Uses 76,989 12,652 12,737 16,118 15,053 13,529 13,529 0 Total Expenditures 513,674 651,939 753,078 737,597 967,860 740,944 869,713 128,769 Revenues Over (Under) Expenditures 104,018 (36,280) (115,084) (68,552) (318,426) 0 (128,769) (128,769) Fund Balance - Beginning 1,328,121 1,432,139 1,395,858 1,280,775 1,212,222 893,796 893,796 0 Fund Balance - Ending 1,432,139 1,395,858 1,280,775 1,212,222 893,796 893,796 765,027 (128,769)

03/10/2026 Item No.14.

CFD #13 American River Canyon Maintenance District (267) 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
267-2670000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (7,506) (7,506) 0 267-2676000-000000-3550200 - A/D 106,477 112,461 114,311 119,591 120,713 122,925 122,925 0 267-2676000-000000-3610000 - Interest Earned 715 602 1,187 173 (126) 353 353 0 267-2676000-000000-3611000 - Fiscal Agent Interest 61 77 396 738 638 0 0 0 Total Revenues 107,253 113,140 115,893 120,501 121,225 115,772 115,772 0 Expenses
Operating Expenses
267-2676000-000000-6102006 - Postage 0 0 0 0 7 0 0 0
267-2676000-000000-6102101 - Telephone 278 228 339 319 406 0 0 0 267-2676000-000000-6102300 - Utilities 27,311 17,900 23,113 24,709 24,560 25,500 25,500 0 267-2676000-000000-6102301 - Electrical 1,431 1,577 2,189 2,268 2,381 2,500 2,500 0 267-2676000-000000-6102400 - Contracts 0 4,621 6,376 6,620 6,837 7,500 7,500 0 267-2676000-000000-6102401 - Project Construction 4,459 1,495 0 0 0 0 0 0 267-2676000-000000-6102409 - Maintenance/Improvements 0 0 0 0 8,333 0 5,000 5,000 267-2676000-000000-6102505 - Renovation 26,970 48,810 105,095 105,095 41,667 50,000 75,000 25,000 267-2676000-000000-6102508 - Landscape / Grounds Maint 26,397 9,762 0 0 4,895 25,000 25,000 0 267-2676000-000000-6103015 - Irrigation 0 0 200 0 2,932 0 0 0 267-2676000-000000-6103807 - Non-Direct Charges 0 19,388 22,235 20,172 20,172 2,636 2,636 0 Operating Expenses 86,846 103,780 159,546 159,182 112,190 113,136 143,136 30,000 Debt Service
267-2676000-000000-6404003 - Bank Charges 1,638 0 0 0 0 0 0 0 Debt Service 1,638 0 0 0 0 0 0 0
Other Financing Uses
267-2679900-000000-9907001 - Transfer Out 23,503 3,310 2,258 2,212 2,896 2,636 2,636 0 Other Financing Uses 23,503 3,310 2,258 2,212 2,896 2,636 2,636 0

03/10/2026 Item No.14.

CFD #13 American River Canyon Maintenance District (267) 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 111,988 107,090 161,804 161,394 115,086 115,772 145,772 30,000 Revenues Over (Under) Expenditures (4,735) 6,050 (45,911) (40,893) 6,139 0 (30,000) (30,000) Fund Balance - Beginning 97,743 93,008 99,058 53,147 12,254 18,393 18,393 0 Fund Balance - Ending 93,008 99,058 53,147 12,254 18,393 18,393 (11,607) (30,000)

03/10/2026 Item No.14.

American River Canyon North L&L District (270)
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
270-2700000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (7,040) (7,040) 0 270-2706000-000000-3550200 - A/D 12,129 12,348 12,327 8,927 11,984 12,432 12,432 0 270-2706000-000000-3610000 - Interest Earned 1,938 1,521 4,592 7,783 9,072 4,071 4,071 0 270-2706000-000000-3611000 - Fiscal Agent Interest 7 9 42 55 64 0 0 0 Total Revenues 14,074 13,878 16,961 16,765 21,120 9,463 9,463 0 Expenses
Operating Expenses
270-2706000-000000-6102301 - Electrical 280 311 433 450 482 500 500 0 270-2706000-000000-6102400 - Contracts 510 735 814 1,319 1,099 1,000 1,000 0 270-2706000-000000-6102402 - Street Light Maintenance 6,578 6,357 3,764 1,778 2,836 4,000 4,000 0 270-2706000-000000-6102409 - Maintenance/Improvements 1,562 0 18 0 0 0 0 0 270-2706000-000000-6102508 - Landscape / Grounds Maint 0 0 217 0 0 0 0 0 270-2706000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 3,730 3,730 0 Operating Expenses 8,929 7,404 5,246 3,547 4,417 9,230 9,230 0 Other Financing Uses
270-2709900-000000-9907001 - Transfer Out 426 631 424 380 264 233 233 0 Other Financing Uses 426 631 424 380 264 233 233 0

03/10/2026 Item No.14.

American River Canyon North L&L District (270)
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 9,355 8,035 5,670 3,927 4,681 9,463 9,463 0 Revenues Over (Under) Expenditures 4,718 5,844 11,291 12,837 16,439 0 0 0 Fund Balance - Beginning 164,961 169,680 175,524 186,814 199,652 216,091 216,091 0 Fund Balance - Ending 169,680 175,524 186,814 199,652 216,091 216,091 216,091 0

03/10/2026 Item No.14.

The Residences at American River Canyon (271)
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
271-2710000-000000-3990000 - Use of Fund Balance (Budget) (4,518) (4,518) 0 271-2716000-000000-3550200 - A/D 20,492 21,050 19,613 28,635 28,489 29,216 29,216 0 271-2716000-000000-3610000 - Interest Earned 729 544 1,224 1,742 2,055 920 920 0 271-2716000-000000-3611000 - Fiscal Agent Interest 12 14 68 172 151 0 0 0 Total Revenues 21,233 21,608 20,905 30,548 30,695 25,618 25,618 0 Expenses
Operating Expenses
271-2716000-000000-6102103 - Internet 359 359 359 359 0 0 0 271-2716000-000000-6102300 - Utilities 4,170 3,011 3,497 3,530 3,650 3,750 3,750 0 271-2716000-000000-6102301 - Electrical 693 734 880 891 960 900 900 0 271-2716000-000000-6102400 - Contracts 1,019 1,470 1,370 1,047 1,099 1,000 1,000 0 271-2716000-000000-6102402 - Street Light Maintenance 1,314 41 19 25 293 500 500 0 271-2716000-000000-6102409 - Maintenance/Improvements 662 232 2,484 0 0 0 271-2716000-000000-6102505 - Renovation 5,677 10,269 14,905 14,905 12,421 14,906 14,906 0 271-2716000-000000-6102508 - Landscape / Grounds Maint 4,921 4,259 8,386 451 3,000 3,600 600 271-2716000-000000-6103015 - Irrigation 715 1,478 404 521 600 600 0 271-2716000-000000-6103807 - Non-Direct Charges 4,012 5,497 4,796 4,796 506 506 0 Operating Expenses 18,867 25,274 35,979 26,307 26,513 25,162 25,762 600 Other Financing Uses
271-2719900-000000-9907001 - Transfer Out 4,572 915 544 607 670 456 456 0 Other Financing Uses 4,572 915 544 607 670 456 456 0

03/10/2026 Item No.14.

The Residences at American River Canyon (271)
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 23,439 26,189 36,523 26,914 27,183 25,618 26,218 600 Revenues Over (Under) Expenditures (2,207) (4,580) (15,619) 3,634 3,512 0 (600) (600) Fund Balance - Beginning 79,879 77,672 73,092 57,473 61,107 64,619 64,619 0 Fund Balance - Ending 77,672 73,092 57,473 61,107 64,619 64,619 64,019 (600)

03/10/2026 Item No.14.

Sphere of Influence (273)
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
273-2730000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (4,000) (4,000) 0 273-2735000-000000-3411801 - Other Reimbursements 6,377 0 0 0 0 0 0 0 273-2735000-000000-3610000 - Interest Earned 1,225 1,123 3,382 5,558 6,291 4,000 4,000 0 Total Revenues 7,602 1,123 3,382 5,558 6,291 0 0 0
Expenses
Operating Expenses
273-2735000-000000-6102400 - Contracts 3,951 0 0 0 0 0 0 0 273-2735000-000000-6102411 - Legal Services 2,426 216 0 0 0 0 0 0 Operating Expenses 6,377 216 0 0 0 0 0 0
Total Expenditures 6,377 216 0 0 0 0 0 0
Revenues Over (Under) Expenditures 1,225 906 3,382 5,558 6,291 0 0 0 Fund Balance - Beginning 38,483 39,708 40,614 43,996 49,554 55,845 55,845 0 Fund Balance - Ending 39,708 40,614 43,996 49,554 55,845 55,845 55,845 0

03/10/2026 Item No.14.

Oaks at Willow Springs (274)
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
274-2740000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (1,000) (1,000) 0 274-2742500-000000-3610000 - Interest Earned 279 213 624 1,023 1,157 1,000 1,000 0 Total Revenues 279 213 624 1,023 1,157 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 279 213 624 1,023 1,157 0 0 0 Fund Balance - Beginning 2,852,403 2,852,682 2,852,895 2,853,519 2,854,542 2,855,699 2,855,699 0 Fund Balance - Ending 2,852,682 2,852,895 2,853,519 2,854,542 2,855,699 2,855,699 2,855,699 0

03/10/2026 Item No.14.

American River Canyon L&L District #3 (275)
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
275-2750000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 84,832 84,832 0 275-2756000-000000-3310120 - Other Federal Grants 0 0 4,008 (4,008) 0 0 0 0 275-2756000-000000-3550200 - A/D 246,418 248,177 246,206 248,284 287,316 296,410 296,410 0 275-2756000-000000-3610000 - Interest Earned 11,746 10,010 28,542 46,736 45,905 24,225 24,225 0 275-2756000-000000-3611000 - Fiscal Agent Interest 141 172 853 1,538 1,514 0 0 0 275-2756000-008131-3310120 - Other Federal Grants 0 0 0 4,008 0 0 0 0 Total Revenues 258,305 258,359 279,608 296,558 334,734 405,467 405,467 0 Expenses
Operating Expenses
275-2756000-000000-6102006 - Postage 0 0 18 6 7 0 0 0
275-2756000-000000-6102103 - Internet 1,256 0 1,256 1,256 1,256 0 0 0 275-2756000-000000-6102301 - Electrical 263 325 387 434 465 450 450 0 275-2756000-000000-6102400 - Contracts 6,560 1,835 814 1,047 1,099 1,000 1,000 0 275-2756000-000000-6102402 - Street Light Maintenance 0 0 0 0 0 13,500 13,500 0 275-2756000-000000-6102409 - Maintenance/Improvements 37,503 20,542 188,689 126,213 361,246 160,000 160,000 0 275-2756000-000000-6102505 - Renovation 31,042 48,170 58,515 58,515 96,515 113,610 113,610 0 275-2756000-000000-6102508 - Landscape / Grounds Maint 28,300 39,374 57,586 63,004 43,092 73,000 92,417 19,417 275-2756000-000000-6103015 - Irrigation 11,729 3,584 6,026 6,370 120 7,500 7,500 0 275-2756000-000000-6103807 - Non-Direct Charges 0 15,351 17,840 16,135 16,135 30,928 30,928 0 275-2756000-008131-6102409 - Maintenance/Improvements 0 0 4,948 0 2,051 0 0 0 275-2756000-008131-6102508 - Landscape / Grounds Maint 0 0 990 0 0 0 0 0 Operating Expenses 116,653 129,180 337,069 272,980 521,985 399,988 419,405 19,417 Other Financing Uses
275-2759900-000000-9907001 - Transfer Out 20,284 5,387 4,078 4,006 7,176 5,479 5,479 0 Other Financing Uses 20,284 5,387 4,078 4,006 7,176 5,479 5,479 0

03/10/2026 Item No.14.

American River Canyon L&L District #3 (275)
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 136,937 134,567 341,147 276,986 529,161 405,467 424,884 19,417 Revenues Over (Under) Expenditures 121,368 123,792 (61,539) 19,572 (194,427) 0 (19,417) (19,417) Fund Balance - Beginning 850,466 971,834 1,095,626 1,034,087 1,053,659 859,232 859,232 0 Fund Balance - Ending 971,834 1,095,626 1,034,087 1,053,659 859,232 859,232 839,815 (19,417)

03/10/2026 Item No.14.

New Measure A (276)
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
276-2760000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (622,452) (622,452) 0 276-2762637-000000-3351207 - Traffic Control / Safety 238,134 274,045 279,088 293,549 296,282 299,341 299,341 0 276-2762637-PW2403-3310120 - Other Federal Grants 0 0 0 0 267,980 0 0 0 276-2762638-000000-3351208 - Safety Ada Streetscape 342,325 402,710 411,077 433,446 436,525 439,804 439,804 0 276-2762639-000000-3310220 - Other State Grants 0 0 89,130 (89,130) 0 0 0 0 276-2762639-000000-3351209 - Street / Road Maint 2,381,344 2,740,450 2,790,879 2,935,489 2,962,818 2,993,407 2,993,407 0 276-2762639-PW1901-3310220 - Other State Grants 0 0 199,710 89,130 0 0 0 0 276-2765000-000000-3610000 - Interest Earned 12,947 25,389 104,870 209,295 269,423 125,000 125,000 0 Total Revenues 2,974,750 3,442,594 3,874,754 3,871,779 4,233,028 3,235,100 3,235,100 0 Expenses
Operating Expenses
276-2762637-000000-6102400 - Contracts 0 0 58,771 44,864 111,820 350,000 565,227 215,227 276-2762637-008023-6102400 - Contracts 0 0 66,047 5,740 69,402 0 0 0 276-2762637-PW2403-6102400 - Contracts 0 0 0 13,466 285,423 0 0 0 276-2762638-000000-6102400 - Contracts 0 0 0 0 4,849 0 19,638 19,638 276-2762638-002308-6102400 - Contracts 24,579 23,674 0 0 0 0 0 0 276-2762638-002308-6103012 - Small Equipment 0 0 1,078 0 0 0 0 0 276-2762638-002409-6102400 - Contracts 0 0 0 0 193,603 0 0 0 276-2762638-002486-6102400 - Contracts 0 9,185 0 0 0 0 0 0 276-2762639-000000-6102400 - Contracts 0 0 0 79,207 0 0 9,264 9,264 276-2762639-000000-6102703 - Software License & Maint 0 0 4,500 4,500 4,500 0 0 0 276-2762639-002310-6102400 - Contracts 0 0 6,099 0 0 0 0 0 276-2762639-002387-6102703 - Software License & Maint 3,500 3,500 0 0 0 0 0 0 276-2762639-007010-6102400 - Contracts 0 0 0 0 23,150 0 0 0 276-2762639-008017-6102400 - Contracts 0 86,618 36,543 154,749 51,293 0 0 0 276-2762639-PW1801-6102400 - Contracts 0 0 65,872 0 0 0 0 0 276-2762639-PW2401-6102400 - Contracts 0 0 0 139,123 5,858 0 0 0 276-2763803-000000-6102400 - Contracts 0 0 0 0 0 0 0 0
276-2765000-000000-6103807 - Non-Direct Charges 0 308,120 228,857 280,476 0 268,100 268,100 0 Operating Expenses 28,079 431,097 467,767 722,125 749,897 618,100 862,229 244,129

03/10/2026 Item No.14.

New Measure A (276)
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
276-2762637-000000-9009010 - Construction 35 0 0 1,166 4,750 425,000 425,000 0 276-2762637-002310-9009010 - Construction 0 0 0 31,013 0 0 0 0 276-2762637-008017-9009010 - Construction 0 0 4,630 0 0 0 0 0 276-2762637-008023-9009005 - Equipment 0 19,826 0 0 0 0 0 0 276-2762637-008023-9009010 - Construction 9,845 89,550 7,321 165,858 206,015 0 0 0 276-2762637-PW1502-9009010 - Construction 45,305 19,826 9,988 11,531 0 0 0 0 276-2762638-000000-9009010 - Construction 47,334 23,814 21,800 21,800 44,684 642,000 642,000 0 276-2762638-002308-9009010 - Construction 14,918 0 90,307 9,342 105,611 0 0 0 276-2762638-002409-9009010 - Construction 0 0 0 75,945 0 0 0 0 276-2762638-PW2102-9009010 - Construction 0 0 146,000 24,000 0 0 0 0 276-2762639-000000-9009005 - Equipment 0 0 0 0 0 0 38,209 38,209 276-2762639-000000-9009010 - Construction 979,010 1,012,566 241,550 241,550 241,550 1,550,000 2,165,047 615,047 276-2762639-002310-9009010 - Construction 0 57,169 49,383 65,115 57,320 0 0 0 276-2762639-002409-9009010 - Construction 0 150,000 0 0 0 0 0 0 276-2762639-007010-9009010 - Construction 0 152,489 0 0 87,240 0 0 0 276-2762639-008017-9009010 - Construction 16,690 466,610 536,359 1,206,515 1,156,536 0 0 0 276-2762639-008023-9009010 - Construction 0 1,600 0 0 0 0 0 0 276-2762639-PW1901-9009010 - Construction 0 0 399,420 100,580 0 0 0 0 276-2763802-000000-9009010 - Construction 0 0 0 0 0 0 0 0 Capital Outlay 1,113,137 1,993,451 1,506,759 1,954,415 1,903,705 2,617,000 3,270,256 653,256 Other Financing Uses
276-2769900-000000-9907001 - Transfer Out 106,216 0 0 0 0 0 0 0 Other Financing Uses 106,216 0 0 0 0 0 0 0

03/10/2026 Item No.14.

New Measure A (276)
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 1,247,432 2,424,548 1,974,526 2,676,540 2,653,602 3,235,100 4,132,485 897,385 Revenues Over (Under) Expenditures 1,727,318 1,018,046 1,900,228 1,195,239 1,579,426 0 (897,385) (897,385) Fund Balance - Beginning (1,628,970) 98,347 1,116,394 3,016,622 4,211,861 5,791,287 5,791,287 0 Fund Balance - Ending 98,347 1,116,394 3,016,622 4,211,861 5,791,287 5,791,287 4,893,902 (897,385)

03/10/2026 Item No.14.
278 Blue Ravine Oaks No. 2 L&L (278)
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
278-2780000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 11,520 11,520 0 278-2786000-000000-3550200 - A/D 35,464 35,062 17,141 0 18,172 18,853 18,853 0 278-2786000-000000-3610000 - Interest Earned 2,165 1,638 4,307 5,362 3,928 6,284 6,284 0 278-2786000-000000-3611000 - Fiscal Agent Interest 20 24 60 0 97 0 0 0 Total Revenues 37,649 36,724 21,508 5,362 22,197 36,657 36,657 0 Expenses
Operating Expenses
278-2786000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 278-2786000-000000-6102402 - Street Light Maintenance 20,071 262 212 206 68 300 300 0 278-2786000-000000-6102409 - Maintenance/Improvements 15,868 2,905 8 232 3,680 0 0 0 278-2786000-000000-6102505 - Renovation 0 8,611 22,080 22,080 16,560 22,080 22,080 0 278-2786000-000000-6102508 - Landscape / Grounds Maint 7,233 13,783 15,676 28,196 5,084 0 0 0 278-2786000-000000-6103015 - Irrigation 805 856 649 802 0 0 0 0 278-2786000-000000-6103807 - Non-Direct Charges 0 4,080 5,571 4,864 4,864 12,257 12,257 0 Operating Expenses 44,486 31,232 45,010 57,428 31,355 35,637 35,637 0 Other Financing Uses
278-2789900-000000-9907001 - Transfer Out 4,891 990 1,203 860 905 1,020 1,020 0 Other Financing Uses 4,891 990 1,203 860 905 1,020 1,020 0

03/10/2026 Item No.14.
278 Blue Ravine Oaks No. 2 L&L (278)
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 49,377 32,222 46,213 58,288 32,260 36,657 36,657 0 Revenues Over (Under) Expenditures (11,728) 4,502 (24,705) (52,926) (10,063) 0 0 0 Fund Balance - Beginning 185,142 173,414 177,916 153,211 100,285 90,222 90,222 0 Fund Balance - Ending 173,414 177,916 153,211 100,285 90,222 90,222 90,222 0

03/10/2026 Item No.14.

RDA Obligation Retirement (279)
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
279-2790000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (230,568) (230,568) 0 279-2792400-000000-3110102 - Tax Increment Revenue 3,800,113 3,602,222 3,683,214 3,659,760 3,833,034 3,846,043 3,846,043 0 279-2792400-000000-3411803 - Program Income 11,026 2,518 2,491 596 (707) 0 0 0 279-2792400-000000-3610000 - Interest Earned 40,120 179,511 146,311 45,554 249,630 120,000 120,000 0 279-2792400-000000-3611000 - Fiscal Agent Interest 47 3 1,271 3,271 3,171 0 0 0 279-2792400-000000-3620100 - Unrealized Gain/Loss (52,351) (195,514) (17,675) 88,438 106,271 0 0 0 279-2792400-000000-3780000 - Sundry Revenue 35,002 18,416 0 0 0 0 0 0 279-2792400-000000-3930000 - Proceeds Of Financing 573,260 143,315 143,315 143,315 379,196 0 0 0 Total Revenues 4,407,217 3,750,471 3,958,927 3,940,934 4,570,595 3,735,475 3,735,475 0 Expenses
Operating Expenses
279-2792400-000000-6102400 - Contracts 5,074 5,146 5,194 145 0 0 0 0 279-2792400-000000-6102403 - Owner Participation Agmt (34,839) 28,377 26,766 0 0 0 0 0 279-2792400-000000-6102404 - AB 1290 Programs 207 48 0 0 0 0 0 0 Operating Expenses (29,558) 33,571 31,960 145 0 0 0 0
Debt Service
279-2792400-000000-6404001 - Principal (6,480,000) 0 0 0 0 2,520,000 2,520,000 0 279-2792400-000000-6404002 - Interest 1,593,000 1,523,813 1,449,950 1,371,756 1,289,638 1,203,475 1,203,475 0 279-2792400-000000-6404003 - Bank Charges 16,689 11,172 6,407 6,439 6,638 12,000 12,000 0 Debt Service (4,870,311) 1,534,985 1,456,357 1,378,195 1,296,275 3,735,475 3,735,475 0 Other Expense
279-2792400-000000-8908000 - Other (318,728) 166,083 45,952 59,738 74,075 0 0 0 Other Expense (318,728) 166,083 45,952 59,738 74,075 0 0 0

03/10/2026 Item No.14.

RDA Obligation Retirement (279)
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 (5,218,597) 1,734,639 1,534,269 1,438,078 1,370,350 3,735,475 3,735,475 0 Revenues Over (Under) Expenditures 9,625,815 2,015,832 2,424,658 2,502,856 3,200,245 0 0 0 Fund Balance - Beginning (49,709,913) (40,084,098) (38,068,266) (35,643,608) (33,140,752) (29,940,507) (29,940,507) 0 Fund Balance - Ending (40,084,098)(38,068,266)(35,643,608)(33,140,752)(29,940,507)(29,940,507) (29,940,507) 0

03/10/2026 Item No.14.

Redevelopment Agency SA Trust - Housing (280)
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
280-2800000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (4,000) (4,000) 0 280-2802500-000000-3610000 - Interest Earned (129) 982 3,559 5,935 6,739 4,000 4,000 0 Total Revenues (129) 982 3,559 5,935 6,739 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures (129) 982 3,559 5,935 6,739 0 0 0 Fund Balance - Beginning 147,568 147,439 148,421 151,980 157,915 164,653 164,653 0 Fund Balance - Ending 147,439 148,421 151,980 157,915 164,653 164,653 164,653 0

03/10/2026 Item No.14.

Folsom Heights L&L 2 (281)
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
281-2810000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (2,523) (2,523) 0 281-2816000-000000-3550200 - A/D 62,486 62,082 62,301 63,833 72,964 76,643 76,643 0 281-2816000-000000-3610000 - Interest Earned 3,142 2,602 7,443 11,327 12,306 6,174 6,174 0 281-2816000-000000-3611000 - Fiscal Agent Interest 36 43 216 398 386 0 0 0 281-2816000-000000-3780000 - Sundry Revenue 0 0 0 3,184 0 0 0 0 281-2816000-008131-3310120 - Other Federal Grants 0 0 0 30,029 0 0 0 0 Total Revenues 65,663 64,727 69,960 108,772 85,656 80,294 80,294 0 Expenses
Operating Expenses
281-2816000-000000-6102400 - Contracts 0 0 0 530 1,099 1,000 1,000 0 281-2816000-000000-6102402 - Street Light Maintenance 0 0 4,511 949 520 0 0 0 281-2816000-000000-6102409 - Maintenance/Improvements 3,275 16,165 2,352 232 6,725 0 0 0 281-2816000-000000-6102505 - Renovation 8,114 11,258 40,351 40,351 33,626 40,352 40,352 0 281-2816000-000000-6102508 - Landscape / Grounds Maint 5,163 22,361 13,558 35,907 14,011 28,000 45,125 17,125 281-2816000-000000-6103015 - Irrigation 225 254 130 976 758 0 0 0 281-2816000-000000-6103807 - Non-Direct Charges 0 5,106 6,688 5,890 5,890 8,727 8,727 0 281-2816000-008131-6102409 - Maintenance/Improvements 0 0 0 33,366 0 0 0 0 Operating Expenses 16,777 55,143 67,589 118,202 62,630 78,079 95,204 17,125 Other Financing Uses
281-2819900-000000-9907001 - Transfer Out 6,114 1,102 748 1,482 1,429 2,215 2,215 0 Other Financing Uses 6,114 1,102 748 1,482 1,429 2,215 2,215 0

03/10/2026 Item No.14.

Folsom Heights L&L 2 (281)
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 22,891 56,245 68,337 119,684 64,059 80,294 97,419 17,125 Revenues Over (Under) Expenditures 42,772 8,482 1,623 (10,912) 21,598 0 (17,125) (17,125) Fund Balance - Beginning 214,244 257,016 265,498 267,120 256,209 277,807 277,807 0 Fund Balance - Ending 257,016 265,498 267,120 256,209 277,807 277,807 260,682 (17,125)

03/10/2026 Item No.14.

Broadstone L&L #4 (282)
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
282-2820000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 53,045 53,045 0 282-2826000-000000-3410400 - Recovery Of Damages 0 0 4,948 0 2,379 0 0 0 282-2826000-000000-3550200 - A/D 92,027 94,839 98,194 96,272 100,017 105,454 105,454 0 282-2826000-000000-3610000 - Interest Earned 3,194 60 (260) (95) (22) 0 0 0 282-2826000-000000-3611000 - Fiscal Agent Interest 53 67 343 607 536 0 0 0 282-2826000-008131-3310120 - Other Federal Grants 0 0 0 0 16,704 0 0 0 Total Revenues 95,274 94,966 103,225 96,784 119,615 158,499 158,499 0 Expenses
Operating Expenses
282-2826000-000000-6102006 - Postage 5 0 17 9 0 0 0 0
282-2826000-000000-6102400 - Contracts 510 735 2,063 1,047 1,099 1,000 1,000 0 282-2826000-000000-6102402 - Street Light Maintenance 51,717 42,161 44,701 33,034 19,139 0 0 0 282-2826000-000000-6102409 - Maintenance/Improvements 38,177 20,286 21,477 40,974 24,901 0 0 0 282-2826000-000000-6102505 - Renovation 67,692 125,582 291,404 291,404 124,504 149,405 149,405 0 282-2826000-000000-6102508 - Landscape / Grounds Maint 93,548 52,222 69,363 32,736 42,128 0 10,439 10,439 282-2826000-000000-6103015 - Irrigation 33,866 29,428 17,091 19,159 17,496 0 0 0 282-2826000-000000-6103807 - Non-Direct Charges 0 6,999 8,749 7,783 7,783 1,211 1,211 0 282-2826000-008131-6102409 - Maintenance/Improvements 0 0 0 0 31,664 0 0 0 Operating Expenses 285,515 277,413 454,864 426,147 268,714 151,616 162,055 10,439 Other Financing Uses
282-2829900-000000-9907001 - Transfer Out 10,981 7,040 6,587 6,376 8,744 6,883 6,883 0 Other Financing Uses 10,981 7,040 6,587 6,376 8,744 6,883 6,883 0

03/10/2026 Item No.14.

Broadstone L&L #4 (282)
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 296,496 284,453 461,451 432,523 277,458 158,499 168,938 10,439 Revenues Over (Under) Expenditures (201,223) (189,487) (358,226) (335,738) (157,842) 0 (10,439) (10,439) Fund Balance - Beginning 291,314 90,091 (99,395) (457,621) (793,360) (951,202) (951,202) 0 Fund Balance - Ending 90,091 (99,395) (457,621) (793,360) (951,202) (951,202) (961,641) (10,439)

03/10/2026 Item No.14.

CFD #16 Islands Maintenance District (283)
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
283-2830000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (61,627) (61,627) 0 283-2836000-000000-3550200 - A/D 188,421 188,421 216,829 173,045 151,419 151,419 151,419 0 283-2836000-000000-3610000 - Interest Earned 3,712 3,647 13,053 26,653 32,944 14,062 14,062 0 Total Revenues 192,133 192,068 229,883 199,698 184,363 103,854 103,854 0 Expenses
Operating Expenses
283-2836000-000000-6102300 - Utilities 9,228 7,100 8,494 8,905 8,774 9,200 9,200 0 283-2836000-000000-6102301 - Electrical 1,271 1,496 1,653 1,776 1,853 2,000 2,000 0 283-2836000-000000-6102400 - Contracts 0 0 0 0 0 6,500 6,500 0 283-2836000-000000-6102402 - Street Light Maintenance 0 3,332 136 93 281 1,000 1,000 0 283-2836000-000000-6102409 - Maintenance/Improvements 1,800 0 1,460 232 8,238 0 0 0 283-2836000-000000-6102505 - Renovation 30,122 41,118 49,429 49,429 41,191 49,438 49,438 0 283-2836000-000000-6102508 - Landscape / Grounds Maint 18,148 27,651 3,523 26,965 3,936 25,000 30,000 5,000 283-2836000-000000-6103015 - Irrigation 5,432 4,502 2,339 3,525 538 3,800 3,800 0 283-2836000-000000-6103807 - Non-Direct Charges 0 13,344 15,655 14,128 14,128 4,633 4,633 0 Operating Expenses 66,000 98,544 82,689 105,054 78,940 101,571 106,571 5,000 Other Financing Uses
283-2839900-000000-9907001 - Transfer Out 15,707 2,015 2,097 2,636 1,925 2,283 2,283 0 Other Financing Uses 15,707 2,015 2,097 2,636 1,925 2,283 2,283 0

03/10/2026 Item No.14.

CFD #16 Islands Maintenance District (283)
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 81,707 100,559 84,786 107,690 80,865 103,854 108,854 5,000 Revenues Over (Under) Expenditures 110,426 91,509 145,096 92,008 103,498 0 (5,000) (5,000) Fund Balance - Beginning 254,331 364,757 456,266 601,362 693,370 796,869 796,869 0 Fund Balance - Ending 364,757 456,266 601,362 693,370 796,869 796,869 791,869 (5,000)

03/10/2026 Item No.14.

Willow Creek Estates East #2 (284)
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
284-2840000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 18,080 18,080 0 284-2846000-000000-3550200 - A/D 71,897 73,402 76,288 79,297 82,099 84,664 84,664 0 284-2846000-000000-3610000 - Interest Earned 1,703 978 1,938 3,034 3,009 1,585 1,585 0 284-2846000-000000-3611000 - Fiscal Agent Interest 41 51 265 496 437 0 0 0 Total Revenues 73,642 74,431 78,491 82,827 85,545 104,329 104,329 0 Expenses
Operating Expenses
284-2846000-000000-6102400 - Contracts 510 735 814 1,047 1,099 1,000 1,000 0 284-2846000-000000-6102402 - Street Light Maintenance 19,648 2,911 2,064 2,291 10,146 2,500 2,500 0 284-2846000-000000-6102409 - Maintenance/Improvements 18,196 75,274 455 232 9,305 0 14,572 14,572 284-2846000-000000-6102505 - Renovation 0 30,988 55,831 55,831 46,526 55,831 55,831 0 284-2846000-000000-6102508 - Landscape / Grounds Maint 3,698 19,433 936 0 1,166 20,000 24,000 4,000 284-2846000-000000-6103015 - Irrigation 0 375 0 5,378 14,900 3,000 3,000 0 284-2846000-000000-6103807 - Non-Direct Charges 0 13,789 16,140 14,573 14,573 20,753 20,753 0 Operating Expenses 42,052 143,504 76,240 79,352 97,714 103,084 121,656 18,572 Other Financing Uses
284-2849900-000000-9907001 - Transfer Out 16,884 971 1,112 3,057 1,240 1,245 1,245 0 Other Financing Uses 16,884 971 1,112 3,057 1,240 1,245 1,245 0

03/10/2026 Item No.14.

Willow Creek Estates East #2 (284)
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 58,936 144,475 77,352 82,409 98,954 104,329 122,901 18,572 Revenues Over (Under) Expenditures 14,706 (70,044) 1,139 417 (13,409) 0 (18,572) (18,572) Fund Balance - Beginning 85,382 100,088 30,044 31,183 31,600 18,191 18,191 0 Fund Balance - Ending 100,088 30,044 31,183 31,600 18,191 18,191 (381) (18,572)

03/10/2026 Item No.14.

Prospect Ridge (285)
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
285-2850000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (17,383) (17,383) 0 285-2856000-000000-3310120 - Other Federal Grants 0 0 7,965 (7,965) 0 0 0 0 285-2856000-000000-3550200 - A/D 28,688 40,158 41,041 44,399 46,058 47,208 47,208 0 285-2856000-000000-3610000 - Interest Earned 137 231 846 1,685 2,644 740 740 0 285-2856000-000000-3611000 - Fiscal Agent Interest 16 28 143 277 245 0 0 0 285-2856000-008131-3310120 - Other Federal Grants 0 0 0 7,965 0 0 0 0 Total Revenues 28,841 40,417 49,995 46,361 48,947 30,565 30,565 0 Expenses
Operating Expenses
285-2856000-000000-6102300 - Utilities 2,521 1,626 1,581 1,654 1,962 1,850 1,850 0 285-2856000-000000-6102301 - Electrical 245 243 261 271 287 325 325 0 285-2856000-000000-6102400 - Contracts 510 735 815 1,047 1,099 1,000 1,000 0 285-2856000-000000-6102402 - Street Light Maintenance 0 135 12 0 29 200 200 0 285-2856000-000000-6102409 - Maintenance/Improvements 5,300 5,840 75 232 2,445 0 0 0 285-2856000-000000-6102505 - Renovation 4,800 6,600 14,670 14,670 12,225 14,670 14,670 0 285-2856000-000000-6102508 - Landscape / Grounds Maint 2,800 10,051 14,480 (7,381) 14,145 10,000 12,000 2000 285-2856000-000000-6103015 - Irrigation 478 349 250 325 823 400 400 0 285-2856000-000000-6103807 - Non-Direct Charges 0 5,219 6,811 6,003 6,003 1,657 1,657 0 285-2856000-008131-6102508 - Landscape / Grounds Maint 0 0 0 11,800 0 0 0 0 Operating Expenses 16,653 30,799 38,953 28,622 39,017 30,102 32,102 2,000 Other Financing Uses
285-2859900-000000-9907001 - Transfer Out 5,383 219 415 643 677 463 463 0 Other Financing Uses 5,383 219 415 643 677 463 463 0

03/10/2026 Item No.14.

Prospect Ridge (285)
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 22,036 31,018 39,368 29,265 39,694 30,565 32,565 2,000 Revenues Over (Under) Expenditures 6,805 9,400 10,627 17,096 9,252 0 (2,000) (2,000) Fund Balance - Beginning 13,594 20,399 29,799 40,425 57,521 66,774 66,774 0 Fund Balance - Ending 20,399 29,799 40,425 57,521 66,774 66,774 64,774 (2,000)

03/10/2026 Item No.14.

CFD #18 Maintenance District (288)
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
288-2880000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (1,072,158) (1,072,158) 0 288-2886000-000000-3411800 - Reimbursements 0 0 0 0 4,000 0 0 0 288-2886000-000000-3550200 - A/D 744,337 956,863 1,548,078 2,269,184 2,392,863 2,392,863 2,392,863 0 288-2886000-000000-3610000 - Interest Earned 5,382 8,384 34,474 83,441 151,614 42,519 42,519 0 Total Revenues 749,719 965,247 1,582,552 2,352,625 2,548,477 1,363,224 1,363,224 0 Expenses
Operating Expense
288-2886000-000000-6102300 - Utilities 63,333 123,288 136,630 138,536 148,396 185,000 185,000 0 288-2886000-000000-6102301 - Electrical 7,127 10,400 13,804 20,660 22,767 25,000 25,000 0 288-2886000-000000-6102400 - Contracts 0 32,390 54,430 45,305 68,015 90,000 168,140 78,140 288-2886000-000000-6102402 - Street Light Maintenance 4,000 11,338 29,866 504 11,436 20,000 20,000 0 288-2886000-000000-6102409 - Maintenance/Improvements 3,550 12,659 30,178 11,161 66,691 125,000 125,000 0 288-2886000-000000-6102505 - Renovation 19,029 149,055 358,624 388,158 331,101 625,000 625,000 0 288-2886000-000000-6102508 - Landscape / Grounds Maint 78,780 22,327 304,784 140,799 316,409 170,000 223,679 53,679 288-2886000-000000-6103002 - Departmental 0 117 0 0 0 0 0 0 288-2886000-000000-6103015 - Irrigation 14,701 4,085 38,043 30,735 31,354 50,000 50,000 0 288-2886000-000000-6103807 - Non-Direct Charges 0 391 103,282 71,747 71,747 55,294 55,294 0 Operating Expense 190,520 366,050 1,069,641 847,605 1,067,915 1,345,294 1,477,113 131,819 Other Financing Uses
288-2889900-000000-9907001 - Transfer Out 1,120 1,953 6,021 11,478 22,106 17,930 17,930 0 Other Financing Uses 1,120 1,953 6,021 11,478 22,106 17,930 17,930 0

03/10/2026 Item No.14.

CFD #18 Maintenance District (288)
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 191,640 368,003 1,075,662 859,083 1,090,021 1,363,224 1,495,043 131,819 Revenues Over (Under) Expenditures 558,079 597,244 506,890 1,493,542 1,458,456 0 (131,819) (131,819) Fund Balance - Beginning 103,268 661,347 1,258,591 1,765,481 3,259,023 4,717,478 4,717,478 0 Fund Balance - Ending 661,347 1,258,591 1,765,481 3,259,023 4,717,478 4,717,478 4,585,659 (131,819)

03/10/2026 Item No.14.

CFD #19 Maintenance District (289)
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
289-2890000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (87,997) (87,997) 0 289-2896000-000000-3550200 - A/D 153,497 201,958 210,048 166,093 173,091 173,091 173,091 0 289-2896000-000000-3610000 - Interest Earned 4,112 4,119 15,974 30,395 39,091 14,226 14,226 0 Total Revenues 157,609 206,078 226,022 196,488 212,182 99,320 99,320 0 Expenses
Operating Expenses
289-2896000-000000-6102300 - Utilities 11,773 10,200 10,884 9,425 9,311 11,250 11,250 0 289-2896000-000000-6102301 - Electrical 307 688 748 770 732 850 850 0 289-2896000-000000-6102402 - Street Light Maintenance 2,997 2,385 22,229 1,240 2,350 2,500 2,500 0 289-2896000-000000-6102409 - Maintenance/Improvements 0 578 0 232 5,627 10,000 10,000 0 289-2896000-000000-6102505 - Renovation 4,942 12,283 31,937 31,937 26,614 31,937 31,937 0 289-2896000-000000-6102508 - Landscape / Grounds Maint 6,335 1,326 48,351 2,090 9,202 10,000 12,000 2,000 289-2896000-000000-6103015 - Irrigation 459 25 130 0 181 7,500 7,500 0 289-2896000-000000-6103807 - Non-Direct Charges 0 134 1,279 919 919 23,719 23,719 0 Operating Expenses 26,813 27,619 115,558 46,614 54,937 97,756 99,756 2,000 Other Financing Uses
289-2899900-000000-9907001 - Transfer Out 501 688 1,252 1,419 2,909 1,564 1,564 0 Other Financing Uses 501 688 1,252 1,419 2,909 1,564 1,564 0

03/10/2026 Item No.14.

CFD #19 Maintenance District (289)
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 27,314 28,307 116,810 48,033 57,846 99,320 101,320 2,000 Revenues Over (Under) Expenditures 130,294 177,770 109,212 148,455 154,336 0 (2,000) (2,000) Fund Balance - Beginning 200,119 330,414 508,184 617,396 765,851 920,187 920,187 0 Fund Balance - Ending 330,414 508,184 617,396 765,851 920,187 920,187 918,187 (2,000)

03/10/2026 Item No.14.

CFD #23 IA1 Maintenance District (291)
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
291-2910000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (89,623) (89,623) 0 291-2916000-000000-3550200 - A/D 0 153,120 102,032 140,432 144,979 161,999 161,999 0 291-2916000-000000-3610000 - Interest Earned 0 0 4,149 10,033 15,397 4,887 4,887 0 Total Revenues 0 153,120 106,181 150,465 160,375 77,263 77,263 0 Expenses
Operating Expenses
291-2916000-000000-6102006 - Postage 0 0 17 0 0 0 0 0
291-2916000-000000-6102300 - Utilities 0 0 0 7,253 19,261 12,500 12,500 0 291-2916000-000000-6102301 - Electrical 512 2,247 3,159 3,759 4,588 4,500 4,500 0 291-2916000-000000-6102402 - Street Light Maintenance 0 0 135 405 1,744 1,500 1,500 0 291-2916000-000000-6102409 - Maintenance/Improvements 0 170 0 232 1,559 0 0 0 291-2916000-000000-6102505 - Renovation 0 834 9,354 9,354 7,795 35,000 35,000 0 291-2916000-000000-6102508 - Landscape / Grounds Maint 0 0 387 0 5,857 5,000 6,000 1000 291-2916000-000000-6103015 - Irrigation 0 0 250 0 116 1,000 1,000 0 291-2916000-000000-6103807 - Non-Direct Charges 0 0 14,695 10,194 10,194 17,049 17,049 0 Operating Expenses 512 3,251 27,998 31,196 51,113 76,549 77,549 1,000 Other Financing Uses
291-2919900-000000-9907001 - Transfer Out 0 0 15 264 468 714 714 0 Other Financing Uses 0 0 15 264 468 714 714 0

03/10/2026 Item No.14.

CFD #23 IA1 Maintenance District (291)
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 512 3,251 28,013 31,460 51,581 77,263 78,263 1,000 Revenues Over (Under) Expenditures (512) 149,869 78,168 119,005 108,794 0 (1,000) (1,000) Fund Balance - Beginning 0 (512) 149,358 227,526 346,531 455,325 455,325 0 Fund Balance - Ending (512) 149,358 227,526 346,531 455,325 455,325 454,325 (1,000)

03/10/2026 Item No.14.

CFD #23 IA2 Maintenance District (292)
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
292-2920000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (2,719) (2,719) 0 292-2926000-000000-3550200 - A/D 0 0 0 39,501 34,149 34,149 34,149 0 292-2926000-000000-3610000 - Interest Earned 0 0 0 124 1,375 0 0 0 Total Revenues 0 0 0 39,625 35,524 31,430 31,430 0
Expenses
Operating Expenses
292-2926000-000000-6102300 - Utilities 0 0 0 414 3,412 5,000 5,000 0 292-2926000-000000-6102301 - Electrical 0 0 0 1,342 2,641 1,400 1,400 0 292-2926000-000000-6102402 - Street Light Maintenance 0 0 0 0 11,811 750 750 0 292-2926000-000000-6102409 - Maintenance/Improvements 0 0 0 232 0 0 0 0 292-2926000-000000-6102505 - Renovation 0 0 0 0 0 3,000 3,000 0 292-2926000-000000-6102508 - Landscape / Grounds Maint 0 0 0 0 5,155 1,500 1,500 0 292-2926000-000000-6103015 - Irrigation 0 0 0 0 0 750 750 0 292-2926000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 18,955 18,955 0 Operating Expenses 0 0 0 1,988 23,019 31,355 31,355 0
Other Financing Uses
292-2929900-000000-9907001 - Transfer Out 0 0 0 0 0 75 75 0 Other Financing Uses 0 0 0 0 0 75 75 0

03/10/2026 Item No.14.

CFD #23 IA2 Maintenance District (292)
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 1,988 23,019 31,430 31,430 0
Revenues Over (Under) Expenditures 0 0 0 37,637 12,505 0 0 0 Fund Balance - Beginning 0 0 0 0 37,637 50,142 50,142 0 Fund Balance - Ending 0 0 0 37,637 50,142 50,142 50,142 0

03/10/2026 Item No.14.

CFD #23 IA3 Maintenance District (293)
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
293-2930000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (126,230) (126,230) 0 293-2936000-000000-3550200 - A/D 0 1,032 181,927 164,769 151,962 151,962 151,962 0 293-2936000-000000-3610000 - Interest Earned 0 0 550 9,342 17,592 4,025 4,025 0 Total Revenues 0 1,032 182,477 174,111 169,555 29,757 29,757 0 Expenses
Operating Expenses
293-2936000-000000-6102300 - Utilities 0 0 0 0 1,685 0 0 0 293-2936000-000000-6102508 - Landscape / Grounds Maint 0 0 0 0 1,842 20,000 20,000 0 293-2936000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 9,469 9,469 0 Operating Expenses 0 0 0 0 3,527 29,469 29,469 0
Other Financing Uses
293-2939900-000000-9907001 - Transfer Out 0 0 0 0 153 288 288 0 Other Financing Uses 0 0 0 0 153 288 288 0
Total Expenditures 0 0 0 0 3,680 29,757 29,757 0
Revenues Over (Under) Expenditures 0 1,032 182,477 174,111 165,875 0 0 0 Fund Balance - Beginning 0 0 1,032 183,509 357,619 523,494 523,494 0 Fund Balance - Ending 0 1,032 183,509 357,619 523,494 523,494 523,494 0

03/10/2026 Item No.14.

CFD #23 IA4 Maintenance District (294)
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
294-2940000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (58,995) (58,995) 0 294-2946000-000000-3550200 - A/D 0 0 0 131,387 135,642 135,642 135,642 0 294-2946000-000000-3610000 - Interest Earned 0 0 0 420 5,904 0 0 0 Total Revenues 0 0 0 131,807 141,545 76,647 76,647 0
Expenses
Operating Expenses
294-2946000-000000-6102300 - Utilities 0 0 0 1,818 13,143 5,000 5,000 0 294-2946000-000000-6102301 - Electrical 0 0 0 1,861 3,345 3,000 3,000 0 294-2946000-000000-6102402 - Street Light Maintenance 0 0 0 0 2,004 2,750 2,750 0 294-2946000-000000-6102409 - Maintenance/Improvements 0 0 0 232 0 0 0 0 294-2946000-000000-6102505 - Renovation 0 0 0 0 0 35,000 35,000 0 294-2946000-000000-6102508 - Landscape / Grounds Maint 0 0 0 0 1,899 10,000 10,000 0 294-2946000-000000-6103015 - Irrigation 0 0 0 0 0 750 750 0 294-2946000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 19,956 19,956 0 Operating Expenses 0 0 0 3,911 20,391 76,456 76,456 0
Other Financing Uses
294-2949900-000000-9907001 - Transfer Out 0 0 0 0 0 191 191 0 Other Financing Uses 0 0 0 0 0 191 191 0

03/10/2026 Item No.14.

CFD #23 IA4 Maintenance District (294)
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 3,911 20,391 76,647 76,647 0
Revenues Over (Under) Expenditures 0 0 0 127,896 121,155 0 0 0 Fund Balance - Beginning 0 0 0 0 127,896 249,051 249,051 0 Fund Balance - Ending 0 0 0 127,896 249,051 249,051 249,051 0

03/10/2026 Item No.14.

CFD #23 IA6 Maintenance District (296)
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
296-2960000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 2 2 0 296-2966000-000000-3550200 - A/D 0 0 0 1,056 7,203 0 0 0 296-2966000-000000-3610000 - Interest Earned 0 0 0 3 76 0 0 0 296-2966000-000000-3611000 - Fiscal Agent Interest 0 0 0 0 32 0 0 0 Total Revenues 0 0 0 1,060 7,311 2 2 0
Expenses
Operating Expenses
296-2966000-000000-6102301 - Electrical 0 0 0 68 443 0 0 0 296-2966000-000000-6102402 - Street Light Maintenance 0 0 0 0 1,464 0 0 0 Operating Expenses 0 0 0 68 1,906 0 0 0
Other Financing Uses
296-2969900-000000-9907001 - Transfer Out 0 0 0 0 0 2 2 0 Other Financing Uses 0 0 0 0 0 2 2 0
Total Expenditures 0 0 0 68 1,906 2 2 0
Revenues Over (Under) Expenditures 0 0 0 992 5,404 0 0 0 Fund Balance - Beginning 0 0 0 0 992 6,396 6,396 0
Fund Balance - Ending 0 0 0 992 6,396 6,396 6,396 0

03/10/2026 Item No.14.

CFD #23 IA7 Maintenance District (297)
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
297-2970000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 27 27 0 297-2976000-000000-3550200 - A/D 0 0 0 27,036 41,217 0 0 0 297-2976000-000000-3610000 - Interest Earned 0 0 0 87 1,342 0 0 0 Total Revenues 0 0 0 27,124 42,559 27 27 0
Expenses
Operating Expenses
297-2976000-000000-6102300 - Utilities 0 0 0 198 3,513 0 0 0 297-2976000-000000-6102402 - Street Light Maintenance 0 0 0 0 1,464 0 0 0 297-2976000-000000-6102508 - Landscape / Grounds Maint 0 0 0 0 940 0 0 0 Operating Expenses 0 0 0 198 5,917 0 0 0
Other Financing Uses
297-2979900-000000-9907001 - Transfer Out 0 0 0 0 0 27 27 0 Other Financing Uses 0 0 0 0 0 27 27 0
Total Expenditures 0 0 0 198 5,917 27 27 0
Revenues Over (Under) Expenditures 0 0 0 26,926 36,642 0 0 0 Fund Balance - Beginning 0 0 0 0 26,926 63,568 63,568 0 Fund Balance - Ending 0 0 0 26,926 63,568 63,568 63,568 0

03/10/2026 Item No.14.

CCF Debt Service (302)
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
302-3025000-000000-3610000 - Interest Earned 3,629 2,777 8,129 13,324 15,070 0 0 0 Total Revenues 3,629 2,777 8,129 13,324 15,070 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 3,629 2,777 8,129 13,324 15,070 0 0 0 Fund Balance - Beginning 304,430 308,059 310,836 318,965 332,289 347,359 347,359 0 Fund Balance - Ending 308,059 310,836 318,965 332,289 347,359 347,359 347,359 0

03/10/2026 Item No.14.
1993 G O School Fac D S (305)
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
305-3055000-000000-3110103 - Bonds 609 611 69 (179) 246 0 0 0 305-3055000-000000-3610000 - Interest Earned 556 438 1,302 2,136 2,407 0 0 0 Total Revenues 1,164 1,049 1,371 1,956 2,652 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 1,164 1,049 1,371 1,956 2,652 0 0 0 Fund Balance - Beginning 47,382 48,547 49,596 50,967 52,923 55,576 55,576 0 Fund Balance - Ending 48,547 49,596 50,967 52,923 55,576 55,576 55,576 0

03/10/2026 Item No.14.

FSAD Refunding (320)
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
320-3200000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (5,000) (5,000) 0 320-3205000-000000-3610000 - Interest Earned 2,866 2,194 6,423 10,528 11,908 5,000 5,000 0 Total Revenues 2,866 2,194 6,423 10,528 11,908 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 2,866 2,194 6,423 10,528 11,908 0 0 0 Fund Balance - Beginning 240,923 243,789 245,984 252,406 262,934 274,842 274,842 0 Fund Balance - Ending 243,789 245,984 252,406 262,934 274,842 274,842 274,842 0

03/10/2026 Item No.14.
1982 - 1 Nimbus AD D S (321)
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
321-3210000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (20,000) (20,000) 0 321-3215000-000000-3610000 - Interest Earned 10,023 7,673 22,462 36,817 41,643 20,000 20,000 0 Total Revenues 10,023 7,673 22,462 36,817 41,643 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 10,023 7,673 22,462 36,817 41,643 0 0 0 Fund Balance - Beginning 842,536 852,559 860,232 882,694 919,511 961,153 961,153 0 Fund Balance - Ending 852,559 860,232 882,694 919,511 961,153 961,153 961,153 0

03/10/2026 Item No.14.

Traffic Signal COP Refi (325)
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
325-3255000-000000-3610000 - Interest Earned 599 458 1,341 2,198 2,486 0 0 0 Total Revenues 599 458 1,341 2,198 2,486 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 599 458 1,341 2,198 2,486 0 0 0 Fund Balance - Beginning (29,269) (28,671) (28,213) (26,872) (24,673) (22,187) (22,187) 0 Fund Balance - Ending (28,671) (28,213) (26,872) (24,673) (22,187) (22,187) (22,187) 0

03/10/2026 Item No.14.

Recreation Facilities COP (337)
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
337-3375000-000000-3610000 - Interest Earned 622 837 2,277 3,706 4,185 0 0 0 Total Revenues 622 837 2,277 3,706 4,185 0 0 0
Expenses
Debt Service
337-3375000-000000-6404003 - Bank Charges 2,000 0 0 0 0 0 0 0 Debt Service 2,000 0 0 0 0 0 0 0
Total Expenditures 2,000 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures (1,378) 837 2,277 3,706 4,185 0 0 0 Fund Balance - Beginning 87,437 86,058 86,896 89,173 92,879 97,064 97,064 0 Fund Balance - Ending 86,058 86,896 89,173 92,879 97,064 97,064 97,064 0

03/10/2026 Item No.14.

Supplemental Park Fee (411)
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
411-4110000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (5,000) (5,000) 0 411-4115000-000000-3610000 - Interest Earned 3,276 2,508 7,342 12,033 13,610 5,000 5,000 0 Total Revenues 3,276 2,508 7,342 12,033 13,610 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 3,276 2,508 7,342 12,033 13,610 0 0 0 Fund Balance - Beginning 275,375 278,651 281,159 288,501 300,534 314,144 314,144 0 Fund Balance - Ending 278,651 281,159 288,501 300,534 314,144 314,144 314,144 0

03/10/2026 Item No.14.

Park Improvements (412)
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
412-4120000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (638,794) (638,794) 0 412-4123802-000000-3411801 - Other Reimbursements 0 0 0 2,650 (2,650) 0 0 0 412-4123802-000000-3560000 - Impact Fee Revenue 446,419 1,010,323 1,213,251 2,805,440 421,616 1,000,000 1,000,000 0 412-4123802-000000-3780000 - Sundry Revenue 0 0 0 973 0 0 0 0 412-4123802-PK9001-3411801 - Other Reimbursements 1,488 0 0 22 4,952 0 0 0 412-4125000-000000-3610000 - Interest Earned 54,829 41,950 148,571 357,870 449,716 150,000 150,000 0 412-4125000-000000-3620100 - Unrealized Gain/Loss (35,666) (161,233) (45,164) 70,486 139,314 0 0 0 Total Revenues 467,070 891,040 1,316,658 3,237,441 1,012,948 511,206 511,206 0 Expenses
Salaries & Benefits
412-4123802-000000-5011002 - Temporary 17,184 30,152 32,464 512 0 0 0 0 412-4123802-000000-5051502 - FICA 1,315 2,102 2,483 39 0 0 0 0 Salaries & Benefits 18,499 32,254 34,947 551 0 0 0 0
Operating Expenses
412-4123802-000000-6102103 - Internet 1,488 0 0 0 0 0 0 0 412-4123802-000000-6102400 - Contracts 0 0 36,080 16,800 6,500 50,000 120,720 70,720 412-4123802-000000-6102701 - Hardware 0 0 0 0 6,307 0 0 0 412-4123802-000000-6102702 - Software 720 0 0 0 0 0 0 0 412-4123802-000000-6102703 - Software License & Maint 2,381 0 0 0 0 0 0 0 412-4123802-000000-6103002 - Departmental 630 51 0 0 0 5,000 5,000 0 412-4123802-000000-6103012 - Small Equipment 7,010 0 0 0 0 0 0 0 412-4123802-002012-6102400 - Contracts 4,650 0 0 0 0 0 0 0 412-4123802-PK9001-6103002 - Departmental 1,488 0 0 0 4,955 0 0 0 Operating Expenses 18,367 51 36,080 16,800 17,762 55,000 125,720 70,720 Capital Outlay
412-4123802-000000-9009010 - Construction 2,496 14,063 (16,559) 0 0 446,044 649,777 203,733 412-4123802-002604-9009010 - Construction 12,740 19,144 56,515 105,322 49,442 0 0 0

03/10/2026 Item No.14.

Park Improvements (412)
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
412-4123802-002643-9009010 - Construction 0 0 12,774 0 0 0 0 0 412-4123802-PK1902-9009010 - Construction 100,000 100,000 100,000 100,000 100,000 0 0 0 Capital Outlay 115,236 133,207 152,730 205,322 149,442 446,044 649,777 203,733 Other Financing Uses
412-4129900-000000-9907001 - Transfer Out 21,528 9,943 8,307 8,861 8,953 10,162 10,162 0 Other Financing Uses 21,528 9,943 8,307 8,861 8,953 10,162 10,162 0 Total Expenditures 173,629 175,455 232,064 231,534 176,156 511,206 785,659 274,453 Revenues Over (Under) Expenditures 293,441 715,585 1,084,594 3,005,908 836,792 0 (274,453) (274,453) Fund Balance - Beginning 1,974,203 2,267,644 2,983,229 4,067,823 7,073,731 7,910,523 7,910,523 0 Fund Balance - Ending 2,267,644 2,983,229 4,067,823 7,073,731 7,910,523 7,910,523 7,636,070 (274,453)

03/10/2026 Item No.14.

Johnny Cash Trail Art Experience (414)
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
414-4140000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 1,000 1,000 0 414-4143802-000000-3450101 - Merchandise Sales 263 47 0 0 0 6,000 6,000 0 414-4143802-000000-3450300 - Special Events 0 390 390 1,170 0 0 0 0 414-4143802-000000-3750100 - Donations 0 11,266 13,449 15,124 13,754 0 0 0 414-4143802-PK1502-3450101 - Merchandise Sales 9,630 6,999 6,310 5,796 2,568 0 0 0 414-4143802-PK1502-3750100 - Donations 105 1,002 51 165 0 0 0 0 414-4145000-000000-3610000 - Interest Earned 2,270 1,325 3,727 5,658 656 3,000 3,000 0 414-4149900-000000-3910000 - Transfers In 0 0 0 29,782 0 0 0 0 Total Revenues 12,268 21,030 23,926 57,694 16,978 10,000 10,000 0 Expenses
Operating Expense
414-4143802-000000-6102400 - Contracts 0 0 0 0 0 10,000 10,000 0 414-4143802-PK1502-6102400 - Contracts 6,713 5,505 3,390 129,608 383 0 0 0 414-4143802-PK1502-6103002 - Departmental 405 0 0 0 1,810 0 0 0 Operating Expense 7,118 5,505 3,390 129,608 2,193 10,000 10,000 0 Capital Outlay
414-4143802-PK1502-9009010 - Construction 44,856 0 44,856 0 59,808 0 0 0 Capital Outlay 44,856 0 44,856 0 59,808 0 0 0

03/10/2026 Item No.14.

Johnny Cash Trail Art Experience (414)
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 51,974 5,505 48,246 129,608 62,001 10,000 10,000 0 Revenues Over (Under) Expenditures (39,706) 15,525 (24,320) (71,914) (45,022) 0 0 0 Fund Balance - Beginning 162,807 123,102 138,626 114,307 42,393 (2,629) (2,629) 0 Fund Balance - Ending 123,102 138,626 114,307 42,393 (2,629) (2,629) (2,629) 0

03/10/2026 Item No.14.

CFD #10 Russell Ranch (416)
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
416-4160000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (12,564) (12,564) 0 416-4165000-000000-3610000 - Interest Earned 5,406 4,421 13,116 21,501 24,303 13,000 13,000 0 Total Revenues 5,406 4,421 13,116 21,501 24,303 436 436 0 Expenses
Other Financing Uses
416-4169900-000000-9907001 - Transfer Out 1,301 732 676 589 433 436 436 0 Other Financing Uses 1,301 732 676 589 433 436 436 0
Total Expenditures 1,301 732 676 589 433 436 436 0
Revenues Over (Under) Expenditures 4,105 3,689 12,440 20,912 23,870 0 0 0 Fund Balance - Beginning 578,860 582,965 586,654 599,095 620,006 643,877 643,877 0 Fund Balance - Ending 582,965 586,654 599,095 620,006 643,877 643,877 643,877 0

03/10/2026 Item No.14.

Prairie Oak 92-2 1915 AD (418)
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
418-4185000-000000-3610000 - Interest Earned 4 3 9 14 16 0 0 0 Total Revenues 4 3 9 14 16 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 4 3 9 14 16 0 0 0
Fund Balance - Beginning 330 333 336 345 360 376 376 0
Fund Balance - Ending 333 336 345 360 376 376 376 0

03/10/2026 Item No.14.

Zoo Capital Projects (425)
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
425-4255000-000000-3610000 - Interest Earned (2) (0) (0) (0) (0) 0 0 0 425-4259900-000000-3910000 - Transfers In 34 0 0 0 0 0 0 0 Total Revenues 32 (0) (0) (0) (0) 0 0 0
Expenses
Other Financing Uses
425-4259900-000000-9907001 - Transfer Out 34 0 0 0 0 0 0 0 Other Financing Uses 34 0 0 0 0 0 0 0
Total Expenditures 34 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures (2) (0) (0) (0) (0) 0 0 0 Fund Balance - Beginning (36,166) (36,168) (36,168) (36,168) (36,168) (36,168) (36,168) 0 Fund Balance - Ending (36,168) (36,168) (36,168) (36,168) (36,168) (36,168) (36,168) 0

03/10/2026 Item No.14.

Police Capital (428)
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
428-4280000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (243,484) (243,484) 0 428-4282110-000000-3560000 - Impact Fee Revenue 48,085 169,303 195,297 506,128 49,935 200,000 200,000 0 428-4285000-000000-3610000 - Interest Earned 13,505 9,302 31,345 68,610 88,016 45,000 45,000 0 Total Revenues 61,590 178,606 226,643 574,738 137,951 1,516 1,516 0 Expenses
Capital Outlay
428-4282110-000000-9009002 - Bldgs 0 144,042 (144,042) 0 0 0 0 0 428-4282110-PD2101-9009002 - Bldgs 43,185 (6,410) 144,042 0 0 0 0 0 428-4282110-PD2501-9009002 - Bldgs 0 0 0 0 270,248 0 0 0 Capital Outlay 43,185 137,633 0 0 270,248 0 0 0
Other Financing Uses
428-4289900-000000-9907001 - Transfer Out 0 0 2,643 5,604 1,163 1,516 1,516 0 Other Financing Uses 0 0 2,643 5,604 1,163 1,516 1,516 0

03/10/2026 Item No.14.

Police Capital (428)
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 43,185 137,633 2,643 5,604 271,411 1,516 1,516 0 Revenues Over (Under) Expenditures 18,405 40,973 224,000 569,134 (133,460) 0 0 0 Fund Balance - Beginning 764,598 783,003 823,976 1,047,976 1,617,109 1,483,649 1,483,649 0 Fund Balance - Ending 783,003 823,976 1,047,976 1,617,109 1,483,649 1,483,649 1,483,649 0

03/10/2026 Item No.14.

Redevelopment Agency Capital Programs (431)
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
431-4310000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (500) (500) 0 431-4315000-000000-3610000 - Interest Earned 1,634 1,299 3,830 (407) (278) 500 500 0 Total Revenues 1,634 1,299 3,830 (407) (278) 0 0 0
Expenses
Capital Outlay
431-4312601-002486-9009010 - Construction 0 0 0 150,426 0 0 0 0 Capital Outlay 0 0 0 150,426 0 0 0 0
Other Financing Uses
431-4319900-000000-9907001 - Transfer Out 265 214 197 172 126 0 0 0 Other Financing Uses 265 214 197 172 126 0 0 0
Total Expenditures 265 214 197 150,598 126 0 0 0
Revenues Over (Under) Expenditures 1,369 1,085 3,633 (151,005) (404) 0 0 0 Fund Balance - Beginning 148,910 150,279 151,364 154,997 3,993 3,589 3,589 3,589 Fund Balance - Ending 150,279 151,364 154,997 3,993 3,589 3,589 3,589 3,589

03/10/2026 Item No.14.

Parkway II CFD #14 (438)
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
438-4380000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (48,451) (48,451) 0 438-4385000-000000-3610000 - Interest Earned (13,217) 15,905 46,582 76,353 86,362 50,000 50,000 0 438-4385000-000000-3611000 - Fiscal Agent Interest 307 519 8,000 11,710 10,750 0 0 0 Total Revenues (12,910) 16,424 54,582 88,064 97,112 1,549 1,549 0 Expenses
Other Financing Uses
438-4389900-000000-9907001 - Transfer Out 0 0 0 0 0 1,549 1,549 0 Other Financing Uses 0 0 0 0 0 1,549 1,549 0
Total Expenditures 0 0 0 0 0 1,549 1,549 0
Revenues Over (Under) Expenditures (12,910) 16,424 54,582 88,064 97,112 0 0 0 Fund Balance - Beginning 1,936,089 1,923,180 1,939,604 1,994,186 2,082,249 2,179,362 2,179,362 0 Fund Balance - Ending 1,923,180 1,939,604 1,994,186 2,082,249 2,179,362 2,179,362 2,179,362 0

03/10/2026 Item No.14.

Fire Capital (441)
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
441-4410000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (254,639) (254,639) 0 441-4412220-000000-3560000 - Impact Fee Revenue 77,107 247,787 296,683 680,652 223,113 250,000 250,000 0 441-4415000-000000-3610000 - Interest Earned (12,922) (2,412) (736) 11,445 30,160 5,000 5,000 0 Total Revenues 64,185 245,374 295,947 692,098 253,273 361 361 0 Expenses
Operating Expense
441-4412220-000000-6103807 - Non-Direct Charges 0 157,800 78,947 78,583 0 0 0 0 Operating Expense 0 157,800 78,947 78,583 0 0 0 0
Capital Outlay
441-4412220-000000-9009004 - Vehicles 0 0 12,432 0 0 0 0 0 441-4412220-002238-9009002 - Bldgs 2,008,060 0 0 0 0 0 0 0 Capital Outlay 2,008,060 0 12,432 0 0 0 0 0
Other Financing Uses
441-4419900-000000-9907001 - Transfer Out 52,861 2,323 57,383 0 0 361 361 0 Other Financing Uses 52,861 2,323 57,383 0 0 361 361 0

03/10/2026 Item No.14.

Fire Capital (441)
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 2,060,921 160,123 148,762 78,583 0 361 361 0 Revenues Over (Under) Expenditures (1,996,736) 85,251 147,185 613,515 253,273 0 0 0 Fund Balance - Beginning 1,193,723 (803,013) (717,762) (570,577) 42,938 296,211 296,211 0 Fund Balance - Ending (803,013) (717,762) (570,577) 42,938 296,211 296,211 296,211 0

03/10/2026 Item No.14.

Highway 50 Improvement Capital (443)
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
443-4430000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (1,124,971) (1,124,971) 0 443-4432601-000000-3560000 - Impact Fee Revenue 0 0 0 0 0 1,100,000 1,100,000 0 443-4432601-000000-3560100 - Impact Fee FPA 1,031,102 1,273,362 1,537,486 1,335,666 826,977 0 0 0 443-4432601-000000-3610000 - Interest Earned 49,022 24,086 98,544 236,045 333,903 130,000 130,000 0 443-4435000-000000-3620100 - Unrealized Gain/Loss 0 0 0 (81,206) 97,356 0 0 0 Total Revenues 1,080,124 1,297,448 1,636,030 1,490,504 1,258,236 105,029 105,029 0 Expenses
Operating Expense
443-4432601-000000-6102400 - Contracts 0 0 0 0 0 100,000 100,000 0 Operating Expense 0 0 0 0 0 100,000 100,000 0
Other Financing Uses
443-4439900-000000-9907001 - Transfer Out 0 0 0 0 3,895 5,029 5,029 0 Other Financing Uses 0 0 0 0 3,895 5,029 5,029 0

03/10/2026 Item No.14.

Highway 50 Improvement Capital (443)
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 3,895 105,029 105,029 0
Revenues Over (Under) Expenditures 1,080,124 1,297,448 1,636,030 1,490,504 1,254,341 0 0 0 Fund Balance - Beginning 307,982 1,388,106 2,685,554 4,321,584 5,812,088 7,066,429 7,066,429 0 Fund Balance - Ending 1,388,106 2,685,554 4,321,584 5,812,088 7,066,429 7,066,429 7,066,429 0

03/10/2026 Item No.14.

Highway 50 Interchange Capital (444)
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
444-4440000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (2,239,904) (2,239,904) 0 444-4442601-000000-3560000 - Impact Fee Revenue 0 0 0 0 0 2,300,000 2,300,000 0 444-4442601-000000-3560100 - Impact Fee FPA 2,096,084 2,589,411 2,989,948 2,695,506 1,681,199 0 0 0 444-4442601-000000-3610000 - Interest Earned 53,566 48,940 199,854 505,850 649,022 300,000 300,000 0 444-4442601-000000-3620100 - Unrealized Gain/Loss 20,806 (199,355) (112,373) 127,905 195,484 0 0 0 Total Revenues 2,170,456 2,438,996 3,077,429 3,329,261 2,525,705 360,096 360,096 0 Expenses
Operating Expense
444-4442601-000000-6102400 - Contracts 0 0 0 0 0 100,000 100,000 0 Operating Expense 0 0 0 0 0 100,000 100,000 0
Capital Outlay
444-4442601-000000-9009010 - Construction 0 0 0 0 0 250,000 250,000 0 Capital Outlay 0 0 0 0 0 250,000 250,000 0
Other Financing Uses
444-4449900-000000-9907001 - Transfer Out 0 0 0 0 7,807 10,096 10,096 0 Other Financing Uses 0 0 0 0 7,807 10,096 10,096 0

03/10/2026 Item No.14.

Highway 50 Interchange Capital (444)
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 7,807 360,096 360,096 0
Revenues Over (Under) Expenditures 2,170,456 2,438,996 3,077,429 3,329,261 2,517,898 0 0 0 Fund Balance - Beginning 675,041 2,845,497 5,284,493 8,361,921 11,691,182 14,209,080 14,209,080 0 Fund Balance - Ending 2,845,497 5,284,493 8,361,92111,691,18214,209,08014,209,080 14,209,080 0

03/10/2026 Item No.14.

General Capital (445)
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
445-4450000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (442,766) (442,766) 0 445-4455000-000000-3560000 - Impact Fee Revenue 117,263 365,120 450,067 983,687 144,375 400,000 400,000 0 445-4455000-000000-3610000 - Interest Earned 10,224 9,921 41,152 100,174 134,726 55,000 55,000 0 Total Revenues 127,487 375,040 491,219 1,083,861 279,101 12,234 12,234 0 Expenses
Operating Expenses
445-4455000-000000-6102400 - Contracts 0 0 0 0 0 5,000 5,000 0 445-4455000-000000-6103001 - Office Supplies 0 0 0 0 0 5,000 5,000 0 445-4455000-000000-6103807 - Non-Direct Charges 0 0 50,000 0 0 0 0 0 Operating Expenses 0 0 50,000 0 0 10,000 10,000 0
Other Financing Uses
445-4459900-000000-9907001 - Transfer Out 1,582 1,211 1,187 1,457 1,409 2,234 2,234 0 Other Financing Uses 1,582 1,211 1,187 1,457 1,409 2,234 2,234 0

03/10/2026 Item No.14.

General Capital (445)
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 1,582 1,211 51,187 1,457 1,409 12,234 12,234 0 Revenues Over (Under) Expenditures 125,905 373,829 440,032 1,082,404 277,692 0 0 0 Fund Balance - Beginning 205,075 330,979 704,809 1,144,841 2,227,245 2,504,937 2,504,937 0 Fund Balance - Ending 330,979 704,809 1,144,841 2,227,245 2,504,937 2,504,937 2,504,937 0

03/10/2026 Item No.14.

Transportation Improvement (446)
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
446-4460000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (3,057,121) (3,057,121) 0 446-4462601-000000-3310102 - RSTP 4,297,269 (1,268,093) (1,005,130) (2,024,045) 0 0 0 0 446-4462601-000000-3310120 - Other Federal Grants 1,021 (15,058) 97,524 (81,517) 0 0 170,340 170,340 446-4462601-000000-3310220 - Other State Grants 0 0 27,860 (27,860) 0 0 0 0 446-4462601-000000-3411801 - Other Reimbursements 0 0 232,000 (232,000) 11,904 0 0 0 446-4462601-000000-3560000 - Impact Fee Revenue 547,306 1,323,716 1,494,674 3,054,400 1,349,543 5,053,415 5,053,415 0 446-4462601-000000-3780000 - Sundry Revenue 0 0 0 1,133 0 0 0 0 446-4462601-002389-3310120 - Other Federal Grants 388,715 0 0 0 0 0 0 0 446-4462601-008130-3310220 - Other State Grants 18,889 31,278 0 0 0 0 0 0 446-4462601-009432-3310120 - Other Federal Grants 1,087 676,783 0 0 0 0 0 0 446-4462601-PW0804-3310102 - RSTP 270,438 88,632 4,946,301 0 0 0 0 0 446-4462601-PW1604-3310220 - Other State Grants 0 0 65,574 703,371 0 0 0 0 446-4462601-PW1607-3310102 - RSTP 655,676 14,431,416 3,854,557 6,808,351 0 0 0 0 446-4462601-PW1607-3411801 - Other Reimbursements 30,000 168,000 0 232,000 0 0 0 0 446-4462601-PW1804-3310120 - Other Federal Grants 248,653 216,044 208,430 32,158 174,466 0 0 0 446-4462601-PW2101-3310120 - Other Federal Grants 0 0 0 0 37,158 0 0 0 446-4462601-PW2102-3310120 - Other Federal Grants 0 0 28,901 94,099 0 0 0 0 446-4462601-PW2201-3411801 - Other Reimbursements 0 0 2,984,017 163,239 0 0 0 0 446-4462601-PW2202-3310220 - Other State Grants 0 0 21,403 681,702 0 0 0 0 446-4462601-PW2305-3310120 - Other Federal Grants 0 0 47,614 452,561 89,871 0 0 0 446-4462601-PW2404-3310120 - Other Federal Grants 0 0 0 0 176,766 0 0 0 446-4462601-PW2601-3310120 - Other Federal Grants 0 0 0 0 2,858 0 0 0 446-4465000-000000-3610000 - Interest Earned 82,291 13,632 94,930 450,413 700,285 100,000 100,000 0 446-4465000-000000-3620100 - Unrealized Gain/Loss (143,625) (143,565) (71,673) 18,998 200,358 0 0 0 Total Revenues 6,397,720 15,522,785 13,026,982 10,327,003 2,743,208 2,096,294 2,266,634 170,340

03/10/2026 Item No.14.

Transportation Improvement (446)
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
Expenses
Operating Expense
446-4462601-000000-6102400 - Contracts 80,661 (2,737) 2,203,805 38,763 0 0 420,501 420,501 446-4462601-000000-6102411 - Legal Services 1,542 (1,542) 0 0 0 0 0 0 446-4462601-000000-6102701 - Hardware 0 0 0 0 0 0 1,463 1,463 446-4462601-000000-6102703 - Software License & Maint 0 0 0 0 0 20,000 20,000 0 446-4462601-000000-6103012 - Small Equipment 0 0 0 0 0 10,000 10,000 0 446-4462601-000000-6103807 - Non-Direct Charges 0 89,547 0 0 0 0 0 0 446-4462601-002480-6102400 - Contracts 17,100 277 0 18,250 0 0 0 0 446-4462601-002480-6102411 - Legal Services 817 0 0 0 0 0 0 0 446-4462601-002480-6102701 - Hardware 0 0 0 0 1,673 0 0 0 446-4462601-002480-6102703 - Software License & Maint 3,050 6,000 28,108 19,062 3,634 0 0 0 446-4462601-002480-6103012 - Small Equipment 0 0 9,034 0 0 0 0 0 446-4462601-002615-6102400 - Contracts 84,430 0 0 0 0 0 0 0 446-4462601-008130-6102400 - Contracts 34,754 0 0 0 0 0 0 0 446-4462601-PW1602-6102400 - Contracts 25,791 57,953 0 0 0 0 0 0 446-4462601-PW1603-6102411 - Legal Services 4,789 1,945 0 0 0 0 0 0 446-4462601-PW1604-6102400 - Contracts 0 28,883 47,818 0 0 0 0 0 446-4462601-PW1607-6102400 - Contracts 3,090 0 0 0 0 0 0 0 446-4462601-PW1607-6103102 - Taxes & Permits - Permits 0 8,247 0 0 0 0 0 0 446-4462601-PW2101-6102400 - Contracts 0 46,726 25,000 0 6,589 0 0 0 446-4462601-PW2202-6102400 - Contracts 0 12,043 73,768 0 0 0 0 0 446-4462601-PW2203-6102400 - Contracts 0 7,101 185,545 13,447 146 0 0 0 446-4462601-PW2203-6103012 - Small Equipment 0 0 0 7,602 0 0 0 0 446-4462601-PW2305-6102400 - Contracts 0 0 147,761 457,853 92,882 0 0 0

03/10/2026 Item No.14.

Transportation Improvement (446)
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
446-4462601-PW2601-6102400 - Contracts 0 0 0 0 3,228 0 0 0 446-4465000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 200,000 200,000 0 Operating Expense 256,024 254,443 2,720,839 554,976 108,152 230,000 651,964 421,964 Capital Outlay
446-4462601-000000-9009010 - Construction 1,458,536 550,736 (1,746,508) (43,463) 198,792 1,551,824 1,557,707 5,883 446-4462601-002108-9009010 - Construction 34,966 15,404 47,335 111,016 89,652 0 0 0 446-4462601-002480-9009010 - Construction 113,923 35,372 34,801 81,821 72,022 0 0 0 446-4462601-008017-9009010 - Construction 0 0 0 0 11,206 0 0 0 446-4462601-008023-9009010 - Construction 0 0 0 1,300 0 0 0 0 446-4462601-009463-9009010 - Construction 53 0 0 0 0 0 0 0 446-4462601-PW0804-9009010 - Construction 0 0 1,200 0 0 0 0 0 446-4462601-PW1603-9009010 - Construction 811,666 74,075 (14,755) 0 0 0 0 0 446-4462601-PW1604-9009010 - Construction 0 0 0 692,296 0 0 0 0 446-4462601-PW1607-9009010 - Construction 4,794,244 16,104,067 5,584,109 912,668 0 0 0 0 446-4462601-PW1810-9009010 - Construction 234,931 73,659 0 0 0 0 0 0 446-4462601-PW2002-9009010 - Construction 337,345 0 0 0 0 0 0 0 446-4462601-PW2102-9009010 - Construction 0 3,600 338,760 64,481 0 0 0 0 446-4462601-PW2201-9009010 - Construction 0 349,636 2,775,634 21,985 0 0 0 0 446-4462601-PW2202-9009010 - Construction 0 0 0 1,355,138 0 0 0 0 446-4462601-PW2203-9009010 - Construction 0 0 0 261,950 465,164 0 0 0 446-4462601-PW2404-9009010 - Construction 0 0 0 0 184,200 0 0 0 446-4462640-000000-9009010 - Construction (1,317,467) 2,361 (2,361) 0 0 250,000 679,253 429,253 446-4462640-PW0804-9009010 - Construction 1,988,651 4,967 3,640 2,035 0 0 0 0 446-4462640-PW1804-9009010 - Construction 305,874 198,636 114,069 39,447 174,466 0 0 0 Capital Outlay 8,762,722 17,412,512 7,135,924 3,500,674 1,195,502 1,801,824 2,236,960 435,136 Other Financing Uses
446-4469900-000000-9907001 - Transfer Out 193,433 152,910 135,251 273,644 167,069 64,470 64,470 0 Other Financing Uses 193,433 152,910 135,251 273,644 167,069 64,470 64,470 0

03/10/2026 Item No.14.

Transportation Improvement (446)
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 9,212,179 17,819,865 9,992,014 4,329,295 1,470,723 2,096,294 2,953,394 857,100 Revenues Over (Under) Expenditures (2,814,459) (2,297,080) 3,034,968 5,997,708 1,272,485 0 (686,760) (686,760) Fund Balance - Beginning 12,886,574 10,072,115 7,775,035 10,810,003 16,807,711 18,080,196 18,080,196 0 Fund Balance - Ending 10,072,115 7,775,03510,810,00316,807,71118,080,19618,080,196 17,393,436 (686,760)

03/10/2026 Item No.14.

Drainage Capital Improvement (448)
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
448-4480000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 914,734 914,734 0 448-4482601-000000-3560000 - Impact Fee Revenue 71,862 265,676 294,656 694,442 80,467 775,940 775,940 0 448-4482601-000000-3780000 - Sundry Revenue 0 144 22,414 0 0 0 0 0 448-4482601-002493-3310220 - Other State Grants 0 0 0 99,932 0 0 0 0 448-4482601-002497-3310220 - Other State Grants 0 0 0 38,000 0 0 0 0 448-4482601-002499-3310220 - Other State Grants 0 0 0 0 5,000 0 0 0 448-4482601-PW1703-3310220 - Other State Grants 0 42,475 0 49,315 0 0 0 0 448-4485000-000000-3610000 - Interest Earned 10,545 7,716 27,476 51,071 64,761 30,000 30,000 0 Total Revenues 82,407 316,011 344,546 932,759 150,228 1,720,674 1,720,674 0 Expenses
Operating Expenses
448-4482601-000000-6102400 - Contracts 1,160 (1,160) 0 0 0 55,000 69,598 14,598 448-4482601-000000-6103807 - Non-Direct Charges 0 165,336 (16,305) 50,000 0 0 0 0 448-4482601-002493-6102400 - Contracts 0 0 2,400 97,532 0 0 0 0 448-4482601-002497-6102400 - Contracts 0 0 0 39,635 0 0 0 0 448-4482601-002585-6102400 - Contracts 0 0 0 3,502 1,466 0 0 0 448-4482601-007011-6102401 - Project Construction 0 0 0 0 8,404 0 0 0 448-4482601-PW1401-6102400 - Contracts 59,612 11,055 0 640 0 0 0 0 448-4482601-PW2001-6102400 - Contracts 5,616 2,230 5,988 0 0 0 0 0 448-4482601-PW2306-6102400 - Contracts 0 0 2,881 0 0 0 0 0 Operating Expenses 66,388 177,461 (5,036) 191,308 9,870 55,000 69,598 14,598 Capital Outlay
448-4482601-000000-9009005 - Equipment 0 0 0 0 0 700,000 700,000 0 448-4482601-000000-9009010 - Construction 74,075 115,690 50,795 50,000 50,000 955,000 955,000 0 448-4482601-PW1703-9009010 - Construction 34,566 30,228 745 0 0 0 0 0 448-4482601-PW1901-9009001 - Land 0 0 0 9,670 0 0 0 0
448-4482601-PW1901-9009010 - Construction 0 0 0 467,870 0 0 0 0 448-4482601-PW1906-9009010 - Construction 7,307 11,803 0 0 0 0 0 0 448-4482601-PW2306-9009010 - Construction 0 0 0 0 9,990 0 0 0

03/10/2026 Item No.14.

Drainage Capital Improvement (448)
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 115,948 157,721 51,540 527,540 59,990 1,655,000 1,655,000 0 Other Financing Uses
448-4489900-000000-9907001 - Transfer Out 53,392 8,939 4,660 3,799 1,931 10,674 10,674 0 Other Financing Uses 53,392 8,939 4,660 3,799 1,931 10,674 10,674 0 Total Expenditures 235,728 344,121 51,164 722,647 71,791 1,720,674 1,735,272 14,598 Revenues Over (Under) Expenditures (153,320) (28,110) 293,382 210,113 78,437 0 (14,598) (14,598) Fund Balance - Beginning 1,090,456 937,135 909,025 1,202,408 1,412,520 1,490,958 1,490,958 0 Fund Balance - Ending 937,135 909,025 1,202,408 1,412,520 1,490,958 1,490,958 1,476,360 (14,598)

03/10/2026 Item No.14.

Transit Capital (449)
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
449-4490000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (1,294,872) (1,294,872) 0 449-4493600-000000-3560000 - Impact Fee Revenue 0 0 0 0 0 1,200,000 1,200,000 0 449-4493600-000000-3560100 - Impact Fee FPA 1,064,446 1,315,011 1,523,953 1,363,773 853,807 0 0 0 449-4493600-000000-3610000 - Interest Earned 15,331 24,842 101,554 257,140 329,597 150,000 150,000 0 449-4493600-000000-3620100 - Unrealized Gain/Loss 0 0 (147,918) 65,124 99,284 0 0 0 Total Revenues 1,079,777 1,339,853 1,477,589 1,686,037 1,282,688 55,128 55,128 0 Expenses
Operating Expense
449-4493600-000000-6102400 - Contracts 0 0 0 0 0 50,000 50,000 0 Operating Expense 0 0 0 0 0 50,000 50,000 0
Other Financing Uses
449-4499900-000000-9907001 - Transfer Out 0 0 0 0 3,969 5,128 5,128 0 Other Financing Uses 0 0 0 0 3,969 5,128 5,128 0

03/10/2026 Item No.14.

Transit Capital (449)
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 3,969 55,128 55,128 0
Revenues Over (Under) Expenditures 1,079,777 1,339,853 1,477,589 1,686,037 1,278,719 0 0 0 Fund Balance - Beginning 354,927 1,434,704 2,774,557 4,252,146 5,938,183 7,216,901 7,216,901 0 Fund Balance - Ending 1,434,704 2,774,557 4,252,146 5,938,183 7,216,901 7,216,901 7,216,901 0

03/10/2026 Item No.14.

Light Rail Transportation (451)
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
451-4510000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 11,467 54,047 42,580 451-4512601-000000-3560000 - Impact Fee Revenue 46,722 121,969 147,974 317,318 61,457 175,000 175,000 0 451-4512601-002592-3310220 - Other State Grants 0 0 0 0 1,592 0 0 0 451-4515000-000000-3610000 - Interest Earned 12,872 8,772 28,554 49,992 62,074 30,000 30,000 0 Total Revenues 59,594 130,740 176,528 367,310 125,124 216,467 259,047 42,580 Expenses
Operating Expenses
451-4512601-000000-6102300 - Utilities 1,035 1,388 1,952 2,913 3,692 0 0 0 451-4512601-000000-6102400 - Contracts 0 0 0 0 0 15,000 57,580 42,580 451-4512601-000000-6103807 - Non-Direct Charges 0 0 114,930 72,894 0 0 0 0 451-4512601-008084-6102400 - Contracts 42,717 1,321 0 9,457 10,000 0 0 0 451-4512601-008084-6102701 - Hardware 4,217 0 0 0 0 0 0 0 451-4512601-008084-6103012 - Small Equipment 4,889 0 0 0 0 0 0 0 Operating Expenses 52,858 2,709 116,882 85,264 13,692 15,000 57,580 42,580 Capital Outlay
451-4512601-000000-9009010 - Construction 19,847 4,250 0 0 0 200,000 200,000 0 451-4512601-008084-9009010 - Construction 37,005 0 65,010 9,457 0 0 0 0 451-4512601-RD1101-9009010 - Construction 22,950 0 0 0 0 0 0 0 Capital Outlay 79,802 4,250 65,010 9,457 0 200,000 200,000 0 Other Financing Uses
451-4519900-000000-9907001 - Transfer Out 72,831 1,646 3,970 1,379 1,781 1,467 1,467 0 Other Financing Uses 72,831 1,646 3,970 1,379 1,781 1,467 1,467 0

03/10/2026 Item No.14.

Light Rail Transportation (451)
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 205,491 8,605 185,862 96,101 15,473 216,467 259,047 42,580 Revenues Over (Under) Expenditures (145,897) 122,135 (9,333) 271,209 109,651 0 0 0 Fund Balance - Beginning 895,260 749,363 871,499 862,165 1,133,374 1,243,025 1,243,025 0 Fund Balance - Ending 749,363 871,499 862,165 1,133,374 1,243,025 1,243,025 1,243,025 0

03/10/2026 Item No.14.

General Park Equipment Capital (452)
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
452-4520000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (9,549) (9,549) 0 452-4523801-000000-3560000 - Impact Fee Revenue 83,624 112,358 127,996 143,553 59,827 100,000 100,000 0 452-4525000-000000-3610000 - Interest Earned 2,344 2,768 10,020 20,478 26,244 10,000 10,000 0 Total Revenues 85,969 115,126 138,016 164,031 86,071 100,451 100,451 0 Expenses
Operating Expenses
452-4523801-000000-6102400 - Contracts 0 0 0 0 0 60,000 60,000 0 452-4523801-000000-6103002 - Departmental 0 0 0 0 0 40,000 40,000 0 452-4523801-000000-6103012 - Small Equipment 0 3,763 0 0 0 0 0 0 452-4523801-000000-6103807 - Non-Direct Charges 0 8,573 65,511 0 0 0 0 0 452-4523801-002013-6103002 - Departmental 3,646 0 8,048 0 0 0 0 0 Operating Expenses 3,646 12,336 73,559 0 0 100,000 100,000 0 Capital Outlay
452-4523801-000000-9009005 - Equipment 0 0 0 0 36,294 0 42,876 42,876 Capital Outlay 0 0 0 0 36,294 0 42,876 42,876
Other Financing Uses
452-4529900-000000-9907001 - Transfer Out 137 219 414 500 537 451 451 0 Other Financing Uses 137 219 414 500 537 451 451 0

03/10/2026 Item No.14.

General Park Equipment Capital (452)
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 3,783 12,555 73,973 500 36,831 100,451 143,327 42,876 Revenues Over (Under) Expenditures 82,186 102,571 64,043 163,531 49,240 0 (42,876) (42,876) Fund Balance - Beginning 86,704 168,890 271,461 335,504 499,035 548,275 548,275 0 Fund Balance - Ending 168,890 271,461 335,504 499,035 548,275 548,275 505,399 (42,876)

03/10/2026 Item No.14.

Water Impact Fee (Ord 912) (456)
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
456-4560000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 181,917 197,649 15,732 456-4562651-000000-3411801 - Other Reimbursements 0 15,259 35,357 15,668 22,736 0 0 0 456-4562651-000000-3560000 - Impact Fee Revenue 67,733 127,619 137,511 321,149 26,510 200,000 200,000 0 456-4562651-000000-3780000 - Sundry Revenue 0 133 0 0 0 0 0 0 456-4562651-WA1507-3310220 - Other State Grants 454,001 21,354 0 0 0 0 0 0 456-4562651-WA2201-3310120 - Other Federal Grants 0 0 0 10,862 0 0 0 0 456-4565000-000000-3610000 - Interest Earned 26,224 24,746 68,913 108,947 122,302 80,000 80,000 0 456-4565000-000000-3620100 - Unrealized Gain/Loss 0 1 0 0 0 0 0 0 Total Revenues 547,959 189,112 241,781 456,625 171,548 461,917 477,649 15,732 Expenses
Operating Expenses
456-4562651-000000-6102400 - Contracts 42,396 103,490 89,640 197,554 182,610 155,000 250,642 95,642 456-4562651-WA1507-6102400 - Contracts 0 0 14,447 0 0 0 0 0 456-4562651-WA2201-6102400 - Contracts 0 31,946 0 0 0 0 0 0 Operating Expenses 42,396 135,437 104,088 197,554 182,610 155,000 250,642 95,642 Capital Outlay
456-4562651-WA1507-9009005 - Equipment 142,506 0 0 0 0 0 0 0 Capital Outlay 142,506 0 0 0 0 0 0 0
Other Financing Uses
456-4569900-000000-9907001 - Transfer Out 47,139 195,351 216,603 7,126 88,270 306,917 306,917 0 Other Financing Uses 47,139 195,351 216,603 7,126 88,270 306,917 306,917 0

03/10/2026 Item No.14.

Water Impact Fee (Ord 912) (456)
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 232,041 330,788 320,691 204,680 270,881 461,917 557,559 95,642 Revenues Over (Under) Expenditures 315,918 (141,676) (78,910) 251,945 (99,333) 0 (79,910) (79,910) Fund Balance - Beginning 2,411,974 2,727,891 2,586,215 2,507,306 2,759,251 2,659,918 2,659,918 0 Fund Balance - Ending 2,727,891 2,586,215 2,507,306 2,759,251 2,659,918 2,659,918 2,580,008 (79,910)

03/10/2026 Item No.14.

Library Development Fund (458)
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
458-4580000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 61 61 0 458-4585000-000000-3610000 - Interest Earned 822 629 1,842 3,019 3,414 0 0 0 Total Revenues 822 629 1,842 3,019 3,414 61 61 0
Expenses
Other Financing Uses
458-4589900-000000-9907001 - Transfer Out 0 0 0 0 0 61 61 0 Other Financing Uses 0 0 0 0 0 61 61 0
Total Expenditures 0 0 0 0 0 61 61 0
Revenues Over (Under) Expenditures 822 629 1,842 3,019 3,414 0 0 0 Fund Balance - Beginning 68,971 69,794 70,423 72,264 75,283 78,697 78,697 0 Fund Balance - Ending 69,794 70,423 72,264 75,283 78,697 78,697 78,697 0

03/10/2026 Item No.14.

Corp Yard Capital (459)
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
459-4590000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (682,830) (682,830) 0 459-4595000-000000-3560000 - Impact Fee Revenue 0 0 0 0 0 675,000 675,000 0 459-4595000-000000-3560100 - Impact Fee FPA 661,297 840,618 637,985 848,641 519,206 0 0 0 459-4595000-000000-3610000 - Interest Earned 2,760 6,532 37,342 96,779 139,522 60,000 60,000 0 Total Revenues 664,057 847,150 675,327 945,420 658,728 52,170 52,170 0 Expenses
Operating Expense
459-4595000-000000-6102400 - Contracts 0 0 0 0 0 50,000 50,000 0 Operating Expense 0 0 0 0 0 50,000 50,000 0
Debt Service
459-4595000-000000-6404001 - Principal 265,308 268,812 0 0 0 0 0 0 459-4595000-000000-6404002 - Interest 16,024 4,704 0 0 0 0 0 0 Debt Service 281,332 273,516 0 0 0 0 0 0
Other Financing Uses
459-4599900-000000-9907001 - Transfer Out 588 195 688 1,256 1,460 2,170 2,170 0 Other Financing Uses 588 195 688 1,256 1,460 2,170 2,170 0

03/10/2026 Item No.14.

Corp Yard Capital (459)
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 281,920 273,711 688 1,256 1,460 52,170 52,170 0 Revenues Over (Under) Expenditures 382,137 573,439 674,639 944,164 657,268 0 0 0 Fund Balance - Beginning 334,096 716,233 1,289,672 1,964,311 2,908,475 3,565,742 3,565,742 0 Fund Balance - Ending 716,233 1,289,672 1,964,311 2,908,475 3,565,742 3,565,742 3,565,742 0

03/10/2026 Item No.14.

FSPA Infrastructure (470)
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
470-4700000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (483) (483) 0 470-4705000-000000-3610000 - Interest Earned 176 168 514 845 957 500 500 0 Total Revenues 176 168 514 845 957 17 17 0
Expenses
Operating Expense
470-4702651-000000-6102400 - Contracts (5,477) 0 0 0 0 0 0 470-4702651-WA1409-6102400 - Contracts 548 0 0 0 0 0 0
470-4702651-WW1501-6102400 - Contracts 5,495 0 0 0 0 0 0 Operating Expense 566 0 0 0 0 0 0 0
Other Financing Uses
470-4709900-000000-9907001 - Transfer Out 0 0 0 0 0 17 17 0 Other Financing Uses 0 0 0 0 0 17 17 0

03/10/2026 Item No.14.

FSPA Infrastructure (470)
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 566 0 0 0 0 17 17 0
Revenues Over (Under) Expenditures (390) 168 514 845 957 0 0 0 Fund Balance - Beginning 16,733 16,343 16,512 17,025 17,871 18,828 18,828 0 Fund Balance - Ending 16,343 16,512 17,025 17,871 18,828 18,828 18,828 0

03/10/2026 Item No.14.

FPSA Capital (472)
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
472-4720000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (11,600,007) (10,604,358) 995,649 472-4722100-000000-3560104 - Impact Fee FPA PD Fac 330,527 402,522 480,890 496,684 262,507 400,000 400,000 0 472-4722200-000000-3560105 - Impact Fee FPA FD Fac 885,459 1,091,280 1,109,197 1,307,656 713,459 950,000 950,000 0 472-4722900-000000-3560102 - Impact Fee FPA Library 238,103 299,832 255,444 342,528 198,292 250,000 250,000 0 472-4723802-000000-3560106 - Impact Fee FPA Parks 6,125,822 7,718,998 6,653,931 8,835,521 5,111,663 6,750,000 6,750,000 0 472-4723803-000000-3560107 - Impact Fee FPA Trails 1,211,436 1,526,724 1,302,650 1,746,008 1,010,509 1,200,000 1,200,000 0 472-4725000-000000-3560101 - Impact Fee FPA Gen Cap 991,299 1,233,366 1,197,716 1,451,043 812,242 1,000,000 1,000,000 0 472-4725000-000000-3560103 - Impact Fee FPA Mun Svcs 433,326 545,868 488,633 626,011 361,535 450,000 450,000 0 472-4725000-000000-3610000 - Interest Earned 149,187 235,954 873,290 1,847,226 1,975,144 800,000 800,000 0 472-4725000-000000-3620100 - Unrealized Gain/Loss (19,276) (953,859) (353,460) 639,471 662,765 0 0 0 Total Revenues 10,345,882 12,100,685 12,008,291 17,292,150 11,108,116 199,993 1,195,642 995,649 Expenses
Operating Expenses
472-4722100-000000-6102400 - Contracts 0 0 0 372 331 0 3,053 3,053 472-4722200-000000-6102400 - Contracts 0 0 0 898 9,851 0 0 0 472-4722200-FD2234-6102104 - Radios 0 0 0 95,168 0 0 0 0 472-4722900-000000-6102400 - Contracts 0 0 0 182 161 0 1,489 1,489 472-4723802-000000-6102400 - Contracts 0 0 0 5,615 4,993 0 46,027 46,027 472-4723803-000000-6102400 - Contracts 280,000 280,000 0 291,060 300,000 0 60,533 60,533 472-4723803-PK2201-6102400 - Contracts 0 11,647 127,519 24,405 160,784 0 0 0 472-4725000-000000-6102400 - Contracts 0 0 0 9,641 1,089 75,000 85,038 10,038 472-4725000-000000-6103807 - Non-Direct Charges 0 127,500 0 0 0 0 0 0 Operating Expenses 280,000 419,147 127,519 427,340 477,210 75,000 196,140 121,140 Capital Outlay
472-4722110-PD2501-9009002 - Bldgs 0 0 0 0 2,433,045 0 0 0 472-4722200-000000-9009002 - Bldgs 0 36,881 193,409 (229,296) 0 25,000 668,859 643,859 472-4722200-FD2234-9009002 - Bldgs 0 80,981 1,513,514 6,145,044 2,923,416 0 0 0 472-4722200-FD2234-9009005 - Equipment 0 0 0 0 65,748 0 0 0 472-4723802-000000-9009010 - Construction 20,450 49,751 (70,200) 12,289 1,776 0 1,209,444 1,209,444

03/10/2026 Item No.14.

FPSA Capital (472)
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
472-4723802-PK2101-9009010 - Construction 11,623 179,478 250,352 6,639,564 2,602,186 0 0 0 472-4723802-PK2502-9009010 - Construction 0 0 0 0 110,056 0 0 0 472-4723803-000000-9009010 - Construction 0 0 0 0 0 0 397,615 397,615 472-4723803-PK2201-9009010 - Construction 0 0 0 0 42,893 0 0 0 Capital Outlay 32,072 347,090 1,887,074 12,567,601 8,179,121 25,000 2,275,918 2,250,918 Other Financing Uses
472-4729900-000000-9907001 - Transfer Out 0 10,842 8,460 131,295 81,961 99,993 99,993 0 Other Financing Uses 0 10,842 8,460 131,295 81,961 99,993 99,993 0 Total Expenditures 312,072 777,080 2,023,053 13,126,236 8,738,292 199,993 2,572,051 2,372,058 Revenues Over (Under) Expenditures 10,033,810 11,323,606 9,985,238 4,165,914 2,369,824 0 (1,376,409) (1,376,409) Fund Balance - Beginning 3,351,364 13,385,174 24,708,780 34,694,018 38,859,931 41,229,756 41,229,756 0 Fund Balance - Ending 13,385,17424,708,78034,694,01838,859,93141,229,75641,229,756 39,853,347(1,376,409)

03/10/2026 Item No.14.

Transit (519)
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
519-5193600-000000-3780000 - Sundry Revenue 0 0 0 (100) 0 0 0 0 Total Revenues 0 0 0 (100) 0 0 0 0
Expenses
Operating Expense 0 0 0 0 125 0 0
519-5193600-000000-6103003 - Petroleum Products 0 0 0 125 0 0 0 0 Operating Expense 0 0 0 125 125 0 0 0
Total Expenditures 0 0 0 125 125 0 0 0
Revenues Over (Under) Expenditures 0 0 0 (225) (125) 0 0 0 Fund Balance - Beginning 0 0 0 0 (225) (350) (350) 0
Fund Balance - Ending 0 0 0 (225) (350) (350) (350) 0

03/10/2026 Item No.14.

Water Operating (520)
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
520-5200000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 719,386 857,091 137,705 520-5202651-000000-3411802 - Reimb Of Prior Yr Expense 1,450 0 0 0 0 0 0 0 520-5202651-000000-3780000 - Sundry Revenue 0 0 2,000 18,220 0 0 0 0 520-5202651-WA2101-3310120 - Other Federal Grants 0 0 0 25,210 0 0 0 0 520-5203302-000000-3780000 - Sundry Revenue 3,003 1,184 54,117 120,022 90,301 0 0 0 520-5203303-000000-3410301 - Recovery Of Labor & Bene 0 0 0 866 8,267 0 0 0 520-5203303-000000-3410400 - Recovery Of Damages 0 0 3,684 0 0 0 0 0 520-5203303-000000-3411801 - Other Reimbursements 0 0 0 0 74 0 0 0 520-5203304-000000-3780000 - Sundry Revenue 0 0 624 2,550 0 0 0 0 520-5203305-000000-3780000 - Sundry Revenue 10,361 17,661 89,155 63,320 14,739 0 0 0 520-5205000-000000-3310220 - Other State Grants 0 0 15,256 0 0 0 0 0 520-5205000-000000-3410301 - Recovery Of Labor & Bene 22,031 5,112 5,037 446 7,135 0 0 0 520-5205000-000000-3410400 - Recovery Of Damages 368 5,916 572 3,631 5,713 0 0 0 520-5205000-000000-3411801 - Other Reimbursements 1,224 16,282 35,464 15,769 22,862 0 0 0 520-5205000-000000-3411802 - Reimb Of Prior Yr Expense 251,833 569,787 834,407 981,715 519,030 0 0 0 520-5205000-000000-3472001 - Accrual Basis 17,300,105 16,442,357 18,164,200 19,943,883 19,260,150 18,726,000 18,726,000 0 520-5205000-000000-3472007 - Water Use 283,865 387,312 365,023 30,734 133 75,000 75,000 0 520-5205000-000000-3472201 - Equity Buy In 48,816 57,496 43,371 111,045 28,315 75,000 75,000 0 520-5205000-000000-3472204 - Backflow Testing 39,375 26,772 35,685 30,995 36,951 30,000 30,000 0 520-5205000-000000-3510400 - Penalty 1,800 2,625 625 850 443 5,000 5,000 0 520-5205000-000000-3610000 - Interest Earned 154,051 145,723 498,349 1,017,062 1,235,022 225,000 225,000 0 520-5205000-000000-3611000 - Fiscal Agent Interest 1 113 5,687 8,059 7,268 0 0 0 520-5205000-000000-3620100 - Unrealized Gain/Loss (112,486) (601,051) (123,758) 307,934 393,153 0 0 0 520-5205000-000000-3750201 - Contributions - Capital 4,941,525 843,265 5,339,925 3,673,446 18,952,753 0 0 0 520-5205000-000000-3780000 - Sundry Revenue 0 0 6,254 0 562,906 0 0 0 520-5205000-000000-3930000 - Proceeds Of Financing 113,771 113,771 113,771 113,771 113,771 0 0 0 520-5205000-WA1507-3310220 - Other State Grants 1,907 29,302 0 0 0 0 0 0 520-5205000-WA2101-3310120 - Other Federal Grants 0 0 0 165,600 0 0 0 0 520-5205000-WA2103-3310120 - Other Federal Grants 0 0 0 364,940 0 0 0 0 520-5209900-000000-3910000 - Transfers In 94,486 186,449 207,763 75,557 83,468 300,000 300,000 0 Total Revenues 23,157,485 18,250,076 25,697,211 27,075,627 41,342,456 20,155,386 20,293,091 137,705

03/10/2026 Item No.14.

Water Operating (520)
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
Expenses
Salaries & Benefits
520-5202651-000000-5011001 - Permanent 442,088 445,531 470,794 494,262 551,261 689,678 496,766 (192,912) 520-5202651-000000-5011002 - Temporary 0 0 0 2,200 1,700 0 0 0 520-5202651-000000-5011003 - Overtime 1,324 573 1,386 65 12 0 0 0 520-5202651-000000-5011014 - Annual Leave Account 0 6,769 7,454 8,272 8,591 9,601 7,270 (2,331) 520-5202651-000000-5051502 - FICA 31,835 32,333 34,317 35,222 40,945 50,706 36,933 (13,773) 520-5202651-000000-5051506 - PERS 186,520 185,484 197,019 204,868 232,828 305,172 219,326 (85,846) 520-5202651-000000-5051509 - Deferred Comp City Pd 9,278 9,607 12,014 12,838 14,896 21,040 16,387 (4,653) 520-5202651-000000-5051515 - Auto Allowance 1,800 1,800 1,800 1,800 1,787 1,800 1,800 0 520-5202651-000000-5051522 - Combined Benefits 94,248 85,718 94,921 104,280 103,050 121,746 76,397 (45,349) 520-5203301-000000-5011001 - Permanent 515,004 533,907 527,467 601,099 682,566 732,281 951,160 218,879 520-5203301-000000-5011003 - Overtime 11,148 8,415 12,302 25,059 28,137 25,000 25,000 0 520-5203301-000000-5011014 - Annual Leave Account 0 7,555 8,013 8,121 10,075 9,953 13,482 3,529 520-5203301-000000-5011025 - Uniform Allowance 3,600 3,600 3,000 4,050 4,725 2,450 2,800 350 520-5203301-000000-5051502 - FICA 38,796 40,292 40,752 47,033 53,157 59,545 75,203 15,658 520-5203301-000000-5051506 - PERS 219,314 224,114 220,935 248,455 285,204 323,062 419,306 96,244 520-5203301-000000-5051509 - Deferred Comp City Pd 2,238 2,100 5,875 7,200 7,200 10,800 15,600 4,800 520-5203301-000000-5051511 - Accrued Leave Current (17,732) 2,483 2,246 (14,902) 35,178 0 0 0 520-5203301-000000-5051521 - Post Employment Benefits (79,736) (79,672) (41,936) (36,054) 120,377 0 0 0 520-5203301-000000-5051522 - Combined Benefits 156,328 158,500 161,423 161,736 198,988 178,364 238,014 59,650 520-5203302-000000-5011001 - Permanent 712,110 638,313 747,106 778,058 837,635 885,867 969,889 84,022 520-5203302-000000-5011002 - Temporary 16,666 20,074 0 366 0 20,000 20,000 0 520-5203302-000000-5011003 - Overtime 53,601 70,897 75,230 57,786 67,415 65,000 65,000 0 520-5203302-000000-5011014 - Annual Leave Account 0 10,340 10,329 10,978 11,753 11,776 13,487 1,711 520-5203302-000000-5011025 - Uniform Allowance 6,200 5,200 5,200 4,388 6,063 2,625 2,625 0 520-5203302-000000-5051502 - FICA 61,433 54,859 62,828 63,110 68,299 69,835 76,393 6,558 520-5203302-000000-5051505 - Uniform Expense 0 870 0 0 0 2,000 2,000 0 520-5203302-000000-5051506 - PERS 300,919 264,185 311,346 320,917 354,826 387,742 424,865 37,123 520-5203302-000000-5051509 - Deferred Comp City Pd 2,975 3,000 5,510 8,100 9,000 12,600 12,600 0 520-5203302-000000-5051522 - Combined Benefits 200,847 198,247 198,261 201,782 212,541 208,400 216,310 7,910 520-5203303-000000-5011001 - Permanent 505,970 519,195 563,305 592,518 627,043 700,611 776,885 76,274 520-5203303-000000-5011003 - Overtime 50,428 59,435 55,639 49,225 60,397 60,000 60,000 0 520-5203303-000000-5011014 - Annual Leave Account 0 7,737 7,736 9,372 9,875 9,451 10,741 1,290 520-5203303-000000-5011025 - Uniform Allowance 3,000 3,000 3,000 3,375 3,375 2,100 2,100 0

03/10/2026 Item No.14.

Water Operating (520)
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
520-5203303-000000-5051502 - FICA 42,882 43,656 47,084 48,266 51,634 55,399 60,960 5,561 520-5203303-000000-5051505 - Uniform Expense 0 0 0 0 0 3,000 3,000 0 520-5203303-000000-5051506 - PERS 213,803 216,231 235,804 241,275 272,448 308,501 342,443 33,942 520-5203303-000000-5051509 - Deferred Comp City Pd 4,200 4,200 10,350 10,800 10,800 12,000 12,000 0 520-5203303-000000-5051522 - Combined Benefits 140,763 142,467 142,267 167,811 177,278 174,290 177,609 3,319 520-5203304-000000-5011001 - Permanent 383,641 382,135 495,656 540,074 451,969 480,560 738,792 258,232 520-5203304-000000-5011002 - Temporary 3,216 13,317 47,723 20,253 23,356 0 0 0 520-5203304-000000-5011003 - Overtime 5,325 3,750 627 5,130 10,749 8,500 8,500 0 520-5203304-000000-5011014 - Annual Leave Account 0 5,881 7,091 8,608 8,127 6,466 10,686 4,220 520-5203304-000000-5011025 - Uniform Allowance 2,400 2,400 3,000 3,375 4,050 1,750 2,800 1,050 520-5203304-000000-5051502 - FICA 31,395 31,879 42,915 44,336 40,283 38,218 58,651 20,433 520-5203304-000000-5051506 - PERS 160,528 155,591 203,376 221,175 192,450 210,189 326,271 116,082 520-5203304-000000-5051509 - Deferred Comp City Pd 3,600 4,050 8,570 10,550 7,650 10,800 14,400 3,600 520-5203304-000000-5051522 - Combined Benefits 118,718 120,259 145,441 172,366 156,363 142,326 211,924 69,598 520-5203305-000000-5011001 - Permanent 213,437 229,134 231,819 182,723 228,238 242,778 246,570 3,792 520-5203305-000000-5011002 - Temporary 0 9,312 13,854 27,484 17,895 65,000 65,000 0 520-5203305-000000-5011003 - Overtime 0 0 0 543 2,907 5,640 5,640 0 520-5203305-000000-5011014 - Annual Leave Account 0 3,324 3,470 3,677 3,368 3,398 3,605 207 520-5203305-000000-5011025 - Uniform Allowance 900 900 900 1,050 1,700 0 1,050 1,050 520-5203305-000000-5051502 - FICA 16,250 17,875 18,717 18,276 18,925 19,108 19,494 386 520-5203305-000000-5051506 - PERS 90,457 95,858 97,443 76,836 97,419 107,770 109,023 1,253 520-5203305-000000-5051509 - Deferred Comp City Pd 0 0 1,200 650 0 3,600 3,600 0 520-5203305-000000-5051522 - Combined Benefits 57,712 57,871 58,116 58,527 61,480 69,874 70,073 199 Salaries & Benefits 5,019,430 5,064,552 5,620,695 5,879,362 6,487,984 6,948,372 7,740,430 792,058 Operating Expenses
520-5202651-000000-6102001 - Printing 149 7,585 0 0 4,429 0 0 0 520-5202651-000000-6102002 - Dues & Publications 171,207 106,910 138,091 179,049 147,273 186,500 187,050 550 520-5202651-000000-6102003 - Advertising 9,918 12,564 4,866 1,630 6,686 6,000 6,000 0 520-5202651-000000-6102004 - Rents 3,819 3,819 3,817 3,915 4,019 4,000 4,000 0 520-5202651-000000-6102005 - Training & Education 813 180 438 920 461 2,000 2,000 0 520-5202651-000000-6102006 - Postage 39,750 43,872 29,267 31,383 22,807 43,200 43,200 0 520-5202651-000000-6102012 - Finance Charges 98,202 53,291 74,802 70,004 18,677 81,800 81,800 0 520-5202651-000000-6102102 - Cellular 1,513 2,751 2,170 1,904 2,034 2,600 2,600 0

03/10/2026 Item No.14.

Water Operating (520)
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
520-5202651-000000-6102103 - Internet 0 0 0 0 0 0 360 360 520-5202651-000000-6102104 - Radios 0 0 1,440 1,500 770 0 0 0 520-5202651-000000-6102200 - Travel & Meetings 760 4,897 4,282 6,673 15,614 5,000 5,000 0 520-5202651-000000-6102400 - Contracts 1,348,281 1,116,663 1,244,695 988,373 1,028,218 2,136,817 2,499,954 363,137 520-5202651-000000-6102401 - Project Construction 7,365 0 0 0 12 0 0 0 520-5202651-000000-6102411 - Legal Services 83,340 124,180 69,984 49,366 40,768 200,000 195,640 (4,360) 520-5202651-000000-6102416 - Pre Employment Costs 359 88 198 20 178 0 0 0 520-5202651-000000-6102501 - Building Maint 0 0 1,020 0 0 0 0 0 520-5202651-000000-6102502 - Maintenance - Vehicles 20 0 0 0 0 0 0 0 520-5202651-000000-6102701 - Hardware 19,449 21,396 13,740 14,134 8,573 22,000 22,000 0 520-5202651-000000-6102702 - Software 0 0 0 0 0 0 3,450 3,450 520-5202651-000000-6102703 - Software License & Maint 12,154 6,632 6,732 5,837 6,333 12,100 12,100 0 520-5202651-000000-6103001 - Office Supplies 151 140 35 46 63 1,000 1,000 0 520-5202651-000000-6103002 - Departmental 1,058 3,870 1,213 546 4,687 1,500 1,500 0 520-5202651-000000-6103004 - Safety Equip/Chemicals 0 0 97 0 64 0 0 0 520-5202651-000000-6103012 - Small Equipment 8 0 0 181 362 0 0 0 520-5202651-000000-6103102 - Taxes & Permits - Permits 100 0 0 0 0 0 0 0 520-5202651-009002-6102400 - Contracts 0 0 0 0 26,748 0 0 0 520-5202651-009465-6102001 - Printing 0 150 0 0 48 0 0 0 520-5202651-009465-6103001 - Office Supplies 0 82 341 112 128 0 0 0 520-5202651-009465-6103002 - Departmental 0 0 99 187 30 0 0 0 520-5202651-WA1902-6102003 - Advertising 1,348 0 0 0 0 0 0 0 520-5202651-WA1902-6102400 - Contracts 37,731 0 0 0 0 0 0 0 520-5202651-WA2001-6102400 - Contracts 2,386 0 368 0 0 0 0 0 520-5202651-WA2001-6103102 - Taxes & Permits - Permits 1,986 0 0 0 0 0 0 0 520-5202651-WA2002-6102003 - Advertising 0 2,075 0 0 0 0 0 0 520-5202651-WA2101-6102400 - Contracts 102,366 67,524 0 0 0 0 0 0 520-5202651-WA2102-6102400 - Contracts 210,739 8,540 84,050 0 0 0 0 0 520-5203301-000000-6102001 - Printing 0 154 0 197 224 200 200 0 520-5203301-000000-6102002 - Dues & Publications 9,804 10,014 9,328 10,667 7,153 13,500 13,500 0 520-5203301-000000-6102003 - Advertising 417 0 0 0 0 0 0 0 520-5203301-000000-6102004 - Rents 19,830 4,661 7,431 3,245 8,324 12,000 11,312 (688) 520-5203301-000000-6102005 - Training & Education 3,584 2,400 3,356 3,733 5,866 4,000 4,000 0 520-5203301-000000-6102006 - Postage 0 0 0 0 53 0 0 0
520-5203301-000000-6102012 - Finance Charges 18 0 0 38 47 0 0 0

03/10/2026 Item No.14.

Water Operating (520)
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
520-5203301-000000-6102101 - Telephone 1,817 1,790 2,041 2,256 2,443 2,600 2,600 0 520-5203301-000000-6102102 - Cellular 2,182 3,170 1,287 270 274 400 400 0 520-5203301-000000-6102103 - Internet 0 0 744 1,423 1,932 2,000 2,000 0 520-5203301-000000-6102300 - Utilities 1,586 1,854 2,328 2,097 1,480 2,500 2,500 0 520-5203301-000000-6102400 - Contracts 1,279 2,988 2,084 33,682 14,421 10,000 10,000 0 520-5203301-000000-6102416 - Pre Employment Costs 0 203 200 366 125 500 500 0 520-5203301-000000-6102418 - Licensing Requirements 343 678 462 613 961 1,000 1,000 0 520-5203301-000000-6102501 - Building Maint 4,700 5,802 1,482 1,307 2,990 2,000 2,000 0 520-5203301-000000-6102502 - Maintenance - Vehicles 23,669 29,824 36,546 100,791 50,529 60,000 60,000 0 520-5203301-000000-6102503 - Equipment Maintenance 914 199 8,786 16,447 31,352 15,000 15,000 0 520-5203301-000000-6102701 - Hardware 75 42 0 396 0 500 900 400 520-5203301-000000-6102703 - Software License & Maint 0 0 0 2,750 2,000 2,000 2,000 0 520-5203301-000000-6103001 - Office Supplies 1,968 2,040 195 73 137 1,000 1,000 0 520-5203301-000000-6103002 - Departmental 84,054 127,421 164,784 132,341 109,183 131,800 131,800 0 520-5203301-000000-6103003 - Petroleum Products 20,716 33,745 34,765 31,411 30,090 30,000 30,000 0 520-5203301-000000-6103004 - Safety Equip/Chemicals 60 0 0 1,451 584 2,000 2,000 0 520-5203301-000000-6103012 - Small Equipment 9,759 5,070 18,858 15,626 4,661 15,000 15,000 0 520-5203301-000000-6103101 - Taxes & Permits - Taxes 376 420 407 391 397 0 401 401 520-5203301-009465-6102001 - Printing 0 0 243 218 95 0 0 0 520-5203301-009465-6103001 - Office Supplies 0 19 343 54 0 0 0 0 520-5203301-009465-6103002 - Departmental 0 816 2,360 867 1,154 0 0 0 520-5203302-000000-6102001 - Printing 193 0 233 0 0 200 200 0 520-5203302-000000-6102002 - Dues & Publications 105 105 512 0 321 0 0 0 520-5203302-000000-6102003 - Advertising 0 0 0 0 1,181 0 720 720 520-5203302-000000-6102004 - Rents 17,043 33,662 70,752 156,372 146,968 13,980 13,980 0 520-5203302-000000-6102005 - Training & Education 5,592 3,986 3,252 4,554 6,148 19,320 19,320 0 520-5203302-000000-6102006 - Postage 2,260 0 69 145 131 546 546 0 520-5203302-000000-6102101 - Telephone 10,900 9,730 10,457 10,828 11,382 11,280 11,280 0 520-5203302-000000-6102102 - Cellular 2,548 2,108 2,357 1,938 1,879 2,100 2,100 0 520-5203302-000000-6102104 - Radios 660 690 0 2,696 0 1,000 1,000 0 520-5203302-000000-6102300 - Utilities 878,182 564,456 982,943 958,941 1,060,655 920,000 920,000 0 520-5203302-000000-6102400 - Contracts 37,715 85,258 42,563 275,169 97,663 198,984 271,472 72,488 520-5203302-000000-6102416 - Pre Employment Costs 898 0 224 0 0 0 0 0 520-5203302-000000-6102418 - Licensing Requirements 133 108 30 387 196 1,200 1,200 0 520-5203302-000000-6102420 - Lab Services 41,580 36,031 41,582 48,393 48,523 45,000 45,000 0

03/10/2026 Item No.14.

Water Operating (520)
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
520-5203302-000000-6102501 - Building Maint 7,377 11,819 11,094 25,771 12,106 232,000 217,000 (15,000) 520-5203302-000000-6102502 - Maintenance - Vehicles 5,391 6,326 9,257 10,327 4,900 8,000 8,000 0 520-5203302-000000-6102503 - Equipment Maintenance 76,880 361,823 108,538 147,187 266,727 291,000 362,770 71,770 520-5203302-000000-6102701 - Hardware 11,794 33,044 9,862 163 1,079 1,500 1,500 0 520-5203302-000000-6102702 - Software 3,185 0 1,368 3,492 926 0 0 0 520-5203302-000000-6102703 - Software License & Maint 4,488 8,802 32,440 28,387 26,351 40,490 40,490 0 520-5203302-000000-6103001 - Office Supplies 721 671 18 202 179 2,000 2,000 0 520-5203302-000000-6103002 - Departmental 104,942 91,481 63,636 70,278 62,223 126,750 126,030 (720) 520-5203302-000000-6103003 - Petroleum Products 3,137 4,133 6,421 6,840 4,136 6,000 6,000 0 520-5203302-000000-6103004 - Safety Equip/Chemicals 379,553 408,123 569,454 613,474 711,309 741,400 897,477 156,077 520-5203302-000000-6103012 - Small Equipment 59,628 5,848 11,295 16,593 12,611 14,000 14,000 0 520-5203302-000000-6103102 - Taxes & Permits - Permits 73,754 91,300 103,236 111,948 122,934 119,000 119,000 0 520-5203302-002496-6102400 - Contracts 0 0 0 0 6,060 0 0 0 520-5203302-002496-6102501 - Building Maint 0 0 0 6,410 14,178 0 0 0 520-5203302-002496-6103002 - Departmental 0 0 0 12 (25) 0 0 0 520-5203302-009465-6102001 - Printing 0 0 0 155 0 0 0 0 520-5203302-009465-6103001 - Office Supplies 0 177 920 754 619 0 0 0 520-5203302-009465-6103002 - Departmental 0 286 1,725 1,574 1,847 0 0 0 520-5203303-000000-6102001 - Printing 228 282 0 0 0 600 600 0 520-5203303-000000-6102002 - Dues & Publications 0 953 1,053 953 1,823 1,000 1,000 0 520-5203303-000000-6102003 - Advertising 0 0 0 286 0 0 0 0 520-5203303-000000-6102004 - Rents 46,965 4,796 4,796 6,071 5,534 5,540 40,040 34,500 520-5203303-000000-6102005 - Training & Education 1,061 3,627 5,850 1,945 5,134 4,200 4,200 0 520-5203303-000000-6102006 - Postage 738 0 228 0 20 500 500 0 520-5203303-000000-6102102 - Cellular 3,878 3,553 2,721 2,624 3,224 3,500 3,500 0 520-5203303-000000-6102103 - Internet 0 0 0 1,330 2,249 2,000 2,000 0 520-5203303-000000-6102104 - Radios 0 0 1,825 0 0 0 0 0 520-5203303-000000-6102400 - Contracts 11,258 7,940 17,307 39,675 64,110 47,530 105,489 57,959 520-5203303-000000-6102416 - Pre Employment Costs 0 32 0 0 0 0 0 0 520-5203303-000000-6102418 - Licensing Requirements 108 354 108 397 473 0 410 410 520-5203303-000000-6102501 - Building Maint 12,014 13,611 7,914 4,915 9,438 8,500 19,000 10,500 520-5203303-000000-6102502 - Maintenance - Vehicles 5,848 11,618 16,774 39,014 17,577 13,000 13,000 0 520-5203303-000000-6102503 - Equipment Maintenance 23,325 79,698 50,527 34,117 60,782 124,400 126,120 1,720 520-5203303-000000-6102701 - Hardware 99 1,702 4,207 0 61 0 60 60 520-5203303-000000-6103001 - Office Supplies 294 863 66 1,024 177 4,030 4,030 0

03/10/2026 Item No.14.

Water Operating (520)
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
520-5203303-000000-6103002 - Departmental 42,978 44,028 37,591 37,819 22,767 51,500 46,245 (5,255) 520-5203303-000000-6103003 - Petroleum Products 15,028 21,015 27,187 26,117 23,377 25,000 25,000 0 520-5203303-000000-6103004 - Safety Equip/Chemicals 0 367 180 2,277 0 0 285 285 520-5203303-000000-6103012 - Small Equipment 21,161 2,430 5,158 6,487 496 5,000 5,000 0 520-5203303-000000-6103102 - Taxes & Permits - Permits 10,176 10,719 11,837 12,168 14,963 12,000 12,000 0 520-5203303-009465-6102001 - Printing 0 522 0 0 0 0 0 0 520-5203303-009465-6103001 - Office Supplies 0 97 1,004 1,222 793 0 0 0 520-5203303-009465-6103002 - Departmental 0 172 102 413 283 0 0 0 520-5203304-000000-6102001 - Printing 91 0 0 422 0 500 500 0 520-5203304-000000-6102002 - Dues & Publications 384 192 394 221 0 200 200 0 520-5203304-000000-6102004 - Rents 19,199 1,898 1,898 1,962 2,025 2,030 2,030 0 520-5203304-000000-6102005 - Training & Education 3,975 3,308 4,434 3,268 2,951 8,000 8,000 0 520-5203304-000000-6102006 - Postage 494 1,500 2,641 3,090 266 3,000 3,000 0 520-5203304-000000-6102102 - Cellular 2,445 7,237 3,384 3,849 4,105 4,200 4,200 0 520-5203304-000000-6102103 - Internet 7,784 2,603 0 0 0 0 0 0 520-5203304-000000-6102200 - Travel & Meetings 0 0 0 0 0 1,000 1,000 0 520-5203304-000000-6102400 - Contracts 10,170 9,361 35,339 7,676 17,194 55,000 97,673 42,673 520-5203304-000000-6102416 - Pre Employment Costs 165 171 280 155 311 300 300 0 520-5203304-000000-6102418 - Licensing Requirements 30 384 450 336 163 500 500 0 520-5203304-000000-6102501 - Building Maint 2,505 2,147 1,570 1,307 1,765 40,000 40,000 0 520-5203304-000000-6102502 - Maintenance - Vehicles 7,576 3,644 11,201 26,572 30,793 15,000 15,000 0 520-5203304-000000-6102503 - Equipment Maintenance 341,892 317,718 553,082 802,282 384,978 872,400 1,366,984 494,584 520-5203304-000000-6102701 - Hardware 0 306 106 247 0 1,000 1,000 0 520-5203304-000000-6102702 - Software 0 0 323 0 0 500 500 0 520-5203304-000000-6102703 - Software License & Maint 0 0 0 16,789 0 17,000 17,000 0 520-5203304-000000-6103001 - Office Supplies 32 196 69 45 33 500 500 0 520-5203304-000000-6103002 - Departmental 18,035 15,547 32,371 81,562 8,204 30,670 30,670 0 520-5203304-000000-6103003 - Petroleum Products 13,258 16,586 24,993 25,509 24,265 30,000 30,000 0 520-5203304-000000-6103004 - Safety Equip/Chemicals 778 0 0 0 37 7,000 7,000 0 520-5203304-000000-6103012 - Small Equipment 67,179 4,125 2,233 4,093 731,296 5,000 563,448 558,448 520-5203304-000000-6103014 - Vehicle Add Ons 1,500 0 2,001 3,332 3,263 8,000 8,000 0 520-5203304-000000-6103201 - Replacement Charges - Other 0 0 0 0 0 300,000 300,000 0 520-5203304-000000-6103204 - Fleet 135,000 0 0 0 0 0 0 0 520-5203304-009465-6103001 - Office Supplies 0 249 166 89 82 0 0 0 520-5203304-009465-6103002 - Departmental 0 0 0 855 714 0 0 0

03/10/2026 Item No.14.

Water Operating (520)
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
520-5203305-000000-6102001 - Printing 346 119 964 498 95 5,200 5,200 0 520-5203305-000000-6102002 - Dues & Publications 27,548 27,561 27,741 27,935 29,322 30,500 30,500 0 520-5203305-000000-6102003 - Advertising 13,411 13,741 10,928 14,853 20,200 31,660 31,660 0 520-5203305-000000-6102004 - Rents 12,077 2,847 2,847 2,942 3,037 3,600 3,600 0 520-5203305-000000-6102005 - Training & Education 1,304 741 625 1,902 5,256 9,900 9,900 0 520-5203305-000000-6102006 - Postage 110 0 34 0 0 0 0 0 520-5203305-000000-6102102 - Cellular 149 300 438 880 1,860 2,000 2,000 0 520-5203305-000000-6102200 - Travel & Meetings 0 258 275 0 1,350 3,100 3,100 0 520-5203305-000000-6102400 - Contracts 58,500 128,703 146,828 134,325 218,932 157,600 230,075 72,475 520-5203305-000000-6102416 - Pre Employment Costs 243 32 52 683 0 200 200 0 520-5203305-000000-6102421 - Rebates 40,653 186,449 207,763 94,671 83,468 160,040 169,168 9,128 520-5203305-000000-6102501 - Building Maint 6,764 6,628 2,374 7,288 2,259 2,500 2,500 0 520-5203305-000000-6102502 - Maintenance - Vehicles 1,149 1,191 1,898 1,238 1,593 1,400 1,400 0 520-5203305-000000-6102503 - Equipment Maintenance 12 9 13 2,944 0 250 250 0 520-5203305-000000-6102701 - Hardware 145 371 19 17 23 200 200 0 520-5203305-000000-6103001 - Office Supplies 117 115 94 151 61 1,500 1,500 0 520-5203305-000000-6103002 - Departmental 5,319 2,699 783 2,730 734 3,900 3,845 (55) 520-5203305-000000-6103003 - Petroleum Products 2,533 3,093 2,310 626 829 1,000 1,000 0 520-5203305-000000-6103012 - Small Equipment 140 363 0 481 350 1,000 1,000 0 520-5203305-000000-6103102 - Taxes & Permits - Permits 0 0 211 248 55 0 55 55 520-5203305-009465-6102001 - Printing 0 0 85 1,023 10,757 0 0 0 520-5203305-009465-6102003 - Advertising 0 0 0 0 928 0 0 0 520-5203305-009465-6103001 - Office Supplies 0 175 22 29 97 0 0 0 520-5203305-009465-6103002 - Departmental 0 0 117 762 555 0 0 0 520-5205000-000000-6102003 - Advertising 0 0 0 0 66 0 0 0 520-5205000-000000-6102004 - Rents 0 (21,986) (21,986) (21,986) 0 0 0 0 520-5205000-000000-6102400 - Contracts 0 0 0 0 (5,496) 0 61,773 61,773 520-5205000-000000-6103002 - Departmental 0 0 263 0 0 0 0 0 520-5205000-WA1603-6102003 - Advertising 0 0 0 0 1,898 0 0 0 520-5205000-WA2101-6102003 - Advertising 0 0 935 0 0 0 0 0 520-5205000-WA2101-6102400 - Contracts 0 50,087 80,460 16,952 44,670 0 0 0 520-5205000-WA2102-6102001 - Printing 0 432 1,334 0 0 0 0 0 520-5205000-WA2102-6102003 - Advertising 0 961 0 0 0 0 0 0 520-5205000-WA2103-6102003 - Advertising 0 1,087 0 0 0 0 0 0 520-5205000-WA2103-6102400 - Contracts 45,359 63,964 0 0 0 0 0 0

03/10/2026 Item No.14.

Water Operating (520)
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
520-5205000-WA2401-6102400 - Contracts 0 0 0 214,698 19,217 0 0 0 520-5205000-WA2402-6102003 - Advertising 0 0 0 0 1,325 0 0 0 520-5205000-WA2402-6102400 - Contracts 0 0 0 0 625 0 0 0 Operating Expenses 5,114,313 4,645,972 5,404,810 5,929,879 6,128,451 7,933,917 9,921,762 1,987,845 Debt Service
520-5203301-000000-6404002 - Interest (12,805) 45,726 45,726 45,726 45,726 0 0 0 520-5205000-000000-6404001 - Principal 0 0 0 0 0 1,584,000 1,584,000 0 520-5205000-000000-6404002 - Interest 628,233 398,807 380,421 335,228 288,573 244,895 244,895 0 520-5205000-000000-6404003 - Bank Charges 11,450 7,623 11,001 11,188 11,434 15,000 15,000 0 520-5205000-000000-6404004 - Cost Of Issuance 210,021 8,600 0 0 0 0 0 0 Debt Service 836,898 460,756 437,148 392,141 345,733 1,843,895 1,843,895 0 Insurance
520-5202651-000000-6505016 - Liability Insurance 17,984 20,938 27,583 37,648 55,207 66,974 66,974 0 520-5203301-000000-6505007 - Unemployment 0 0 3,571 0 1,106 0 0 0 520-5203301-000000-6505016 - Liability Insurance 28,824 33,558 38,617 43,923 64,409 78,136 78,136 0 520-5203301-000000-6505017 - Retiree Program 120,195 205,827 238,151 242,216 242,216 242,216 242,216 0 520-5203302-000000-6505016 - Liability Insurance 39,118 45,543 44,134 50,197 73,610 89,299 89,299 0 520-5203303-000000-6505016 - Liability Insurance 24,706 28,764 33,100 37,648 55,207 66,974 66,974 0 520-5203304-000000-6505007 - Unemployment 0 127 256 0 8,100 5,000 5,000 0 520-5203304-000000-6505016 - Liability Insurance 20,588 23,969 27,583 37,648 55,208 66,974 66,974 0 520-5203305-000000-6505016 - Liability Insurance 12,353 14,382 16,550 18,824 27,604 33,487 33,487 0 Insurance 263,768 373,108 429,545 468,104 582,667 649,060 649,060 0 Depreciation
520-5203301-000000-7006000 - Depreciation 2,999,356 3,204,389 3,339,325 3,673,923 3,950,017 0 0 0 520-5203302-000000-7006000 - Depreciation 1,451,346 1,451,682 1,451,749 1,459,753 1,491,077 0 0 0 Depreciation 4,450,702 4,656,071 4,791,075 5,133,676 5,441,094 0 0 0

03/10/2026 Item No.14.

Water Operating (520)
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 Expenses
520-5202651-000000-8908001 - Other 0 0 0 0 30,926 30,926 30,926 0 520-5203301-000000-8908001 - Other (4,866) 0 0 0 0 0 0 0 520-5203301-000000-8908003 - Bad Debt 20,830 60,291 (28,880) (8,823) (24,275) 0 0 0 520-5205000-000000-8908001 - Other 0 0 0 0 0 4,450 4,450 0 520-5205000-000000-8908099 - Contra Pension Exp - GASB 68 281,733 (633,717) 373,986 827,283 889,841 0 0 0 Other Expenses 297,697 (573,426) 345,106 818,460 896,492 35,376 35,376 0 Capital Outlay
520-5202651-000000-9009002 - Bldgs 216,647 0 0 0 0 0 0 0 520-5202651-000000-9009004 - Vehicles 151,428 27,252 443,464 597,884 742,178 215,000 422,338 207,338 520-5202651-WA1901-9009010 - Construction 397,336 0 0 0 0 0 0 0 520-5203302-000000-9009002 - Bldgs 0 12,098 0 0 0 0 0 0 520-5203302-000000-9009005 - Equipment 51,115 0 0 0 258,853 0 85,517 85,517 520-5203302-002496-9009005 - Equipment 0 0 0 0 41,359 0 0 0 520-5203303-000000-9009005 - Equipment 61,900 55,725 0 0 0 0 0 0 520-5203304-000000-9009005 - Equipment 3,830 9,593 0 0 0 0 0 0 520-5205000-000000-9009010 - Construction (314,123) 299,041 (299,041) 0 0 1,502,746 7,443,314 5,940,568 520-5205000-000000-9009099 - Fixed Assets Reclass (3,601,905) (2,973,795) (4,093,428) (2,486,511) (3,705,236) 0 0 0 520-5205000-PW1901-9009010 - Construction 0 0 0 10,000 0 0 0 0 520-5205000-WA1603-9009010 - Construction 109,461 29,266 63,948 18,078 82,115 0 0 0 520-5205000-WA1802-9009010 - Construction 84,076 0 0 0 0 0 0 0 520-5205000-WA1901-9009010 - Construction 40,238 0 0 0 0 0 0 0 520-5205000-WA2001-9009010 - Construction 194,588 0 0 0 0 0 0 0 520-5205000-WA2002-9009010 - Construction 519,615 1,124,985 890,241 0 0 0 0 0 520-5205000-WA2101-9009010 - Construction 0 0 0 1,044,681 1,693,504 0 0 0 520-5205000-WA2102-9009010 - Construction 0 0 1,625,883 78,000 0 0 0 0 520-5205000-WA2103-9009010 - Construction 0 0 809,597 428,507 80,443 0 0 0 520-5205000-WA2301-9009010 - Construction 0 0 21,637 64,801 103,297 0 0 0 520-5205000-WA2302-9009010 - Construction 0 0 30,026 77,433 59,348 0 0 0 520-5205000-WA2402-9009010 - Construction 0 0 0 272,590 692,540 0 0 0 520-5205000-WA2403-9009010 - Construction 0 0 0 29,386 14,145 0 0 0 Capital Outlay (2,085,792) (1,415,835) (507,671) 134,850 62,546 1,717,746 7,951,169 6,233,423

03/10/2026 Item No.14.

Water Operating (520)
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
520-5200000-000000-9909000 - Prior Period Adjustment 0 0 0 0 217,647 0 0 0 520-5209900-000000-9907001 - Transfer Out 870,160 872,971 864,282 900,571 1,030,222 1,027,020 1,033,020 0 Other Financing Uses 870,160 872,971 864,282 900,571 1,247,869 1,027,020 1,033,020 0 Total Expenditures 14,767,175 14,084,170 17,384,989 19,657,044 21,192,836 20,155,386 29,174,712 9,013,326 Revenues Over (Under) Expenditures 8,390,310 4,165,906 8,312,222 7,418,582 20,149,621 0 (8,881,621) (8,875,621) Fund Balance - Beginning 87,532,048 95,922,358 100,088,264 108,400,486 115,819,068 135,968,688 135,968,688 0 Fund Balance - Ending 95,922,358100,088,264108,400,486115,819,068135,968,688135,968,688 127,087,067(8,875,621)

03/10/2026 Item No.14.

Water Impact Fee Fund (521)
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
521-5210000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (34,222) (34,222) 0 521-5212651-000000-3411801 - Other Reimbursements 0 0 3,819 0 0 0 0 0 521-5212651-000000-3560000 - Impact Fee Revenue 201,146 363,450 216,389 598,030 177,908 250,000 250,000 0 521-5212651-000000-3780000 - Sundry Revenue 0 467 0 0 0 0 0 0 521-5215000-000000-3610000 - Interest Earned 59,886 29,481 84,004 140,322 174,599 90,000 90,000 0 521-5215000-000000-3620100 - Unrealized Gain/Loss (63,039) (121,118) 97,467 0 0 0 0 0 521-5215000-WA2103-3310120 - Other Federal Grants 0 0 0 183,388 0 0 0 0 Total Revenues 197,993 272,281 401,679 921,740 352,507 305,778 305,778 0 Expenses
Operating Expenses
521-5212651-000000-6102400 - Contracts (4,152) 0 0 0 0 300,000 300,000 0 521-5212651-WA1902-6102400 - Contracts 10,711 0 0 0 0 0 0 0 521-5215000-000000-6102400 - Contracts 0 0 0 0 0 0 82,955 82,955 521-5215000-WA2401-6102400 - Contracts 0 0 0 0 103,234 0 0 0 Operating Expenses 6,559 0 0 0 103,234 300,000 382,955 82,955 Capital Outlay
521-5212651-WA1802-9009010 - Construction 25,314 0 0 0 0 0 0 0 521-5215000-000000-9009010 - Construction 44,396 (40,739) (3,657) 0 0 0 924 924 521-5215000-WA1902-9009010 - Construction 1,423,438 1,263,239 130,274 0 0 0 0 0 521-5215000-WA2103-9009010 - Construction 0 0 435,937 229,794 43,315 0 0 0 Capital Outlay 1,493,148 1,222,500 562,554 229,794 43,315 0 924 924 Other Financing Uses
521-5219900-000000-9907001 - Transfer Out 9,969 16,393 26,899 22,460 9,912 5,778 5,778 0 Other Financing Uses 9,969 16,393 26,899 22,460 9,912 5,778 5,778 0

03/10/2026 Item No.14.

Water Impact Fee Fund (521)
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 1,509,676 1,238,893 589,453 252,254 156,461 305,778 389,657 83,879 Revenues Over (Under) Expenditures (1,311,683) (966,613) (187,775) 669,486 196,046 0 (83,879) (83,879) Fund Balance - Beginning 5,493,310 4,181,627 3,215,015 3,027,240 3,696,726 3,892,772 3,892,772 0 Fund Balance - Ending 4,181,627 3,215,015 3,027,240 3,696,726 3,892,772 3,892,772 3,808,893 (83,879)

03/10/2026 Item No.14.

Water Meters (522)
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
522-5220000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 115,259 115,259 0 522-5223304-000000-3472202 - Sale Of Meters 292,702 339,231 236,247 473,291 172,015 275,000 275,000 0 522-5225000-000000-3610000 - Interest Earned 10,432 10,320 24,072 44,658 45,029 20,000 20,000 0 Total Revenues 303,134 349,552 260,319 517,949 217,044 410,259 410,259 0 Expenses
Operating Expenses
522-5223304-000000-6103002 - Departmental 0 0 0 0 0 25,000 25,000 0 522-5223304-000000-6103012 - Small Equipment 77,614 391,496 319,588 399,964 210,012 375,000 497,139 122,139 Operating Expenses 77,614 391,496 319,588 399,964 210,012 400,000 522,139 122,139 Other Financing Uses
522-5229900-000000-9907001 - Transfer Out 6,529 3,928 3,550 12,966 9,017 10,259 10,259 0 Other Financing Uses 6,529 3,928 3,550 12,966 9,017 10,259 10,259 0

03/10/2026 Item No.14.

Water Meters (522)
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 84,143 395,424 323,138 412,930 219,029 410,259 532,398 122,139 Revenues Over (Under) Expenditures 218,991 (45,872) (62,819) 105,019 (1,985) 0 (122,139) (122,139) Fund Balance - Beginning 696,267 915,259 869,386 806,568 911,587 909,602 909,602 787,463 Fund Balance - Ending 915,259 869,386 806,568 911,587 909,602 909,602 787,463 665,324

03/10/2026 Item No.14.

Sewer Operating (530)
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
530-5300000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (3,249,434) (2,192,337) 1,057,097 530-5303400-000000-3410301 - Recovery Of Labor & Bene 12,416 0 0 9,889 0 0 0 0 530-5303400-000000-3411801 - Other Reimbursements 1,956 1,505 55,029 110,017 114,849 0 0 0 530-5303400-000000-3411805 - Loan Principal 12,150 (12,150) 0 0 0 0 0 0 530-5303400-000000-3472001 - Accrual Basis 8,393,157 8,559,788 11,472,943 11,905,150 12,325,739 12,049,235 12,049,235 0 530-5303400-000000-3472003 - Prison Services 67,200 72,800 67,200 61,600 67,200 67,200 67,200 0 530-5303400-000000-3750201 - Contributions - Capital 3,160,300 638,960 3,498,410 2,719,318 2,504,794 0 0 0 530-5303400-000000-3780000 - Sundry Revenue 0 0 1,525 42,500 0 0 0 0 530-5303400-009002-3411801 - Other Reimbursements 0 0 103,704 0 0 0 0 0 530-5305000-000000-3610000 - Interest Earned 195,982 171,718 607,507 1,092,255 1,173,048 130,000 130,000 0 530-5305000-000000-3611000 - Fiscal Agent Interest 12 0 0 1,590 1,086 0 0 0 530-5305000-000000-3620100 - Unrealized Gain/Loss (106,454) (682,620) (205,712) 468,057 379,171 0 0 0 530-5309900-000000-3910000 - Transfers In 30,133 0 101,100 0 0 0 0 0 Total Revenues 11,766,852 8,750,002 15,701,707 16,410,377 16,565,887 8,997,001 10,054,098 1,057,097 Expenses
Salaries & Benefits
530-5302651-000000-5011001 - Permanent 430,098 445,531 470,795 480,000 511,311 689,678 489,357 (200,321) 530-5302651-000000-5011003 - Overtime 1,324 573 604 65 12 0 0 0 530-5302651-000000-5011014 - Annual Leave Account 0 7,433 8,933 9,549 9,161 9,601 7,159 (2,442) 530-5302651-000000-5051502 - FICA 30,768 32,333 34,307 34,517 37,774 50,706 36,488 (14,218) 530-5302651-000000-5051506 - PERS 181,602 185,485 197,020 199,185 216,880 305,172 216,045 (89,127) 530-5302651-000000-5051509 - Deferred Comp City Pd 9,277 9,607 12,014 12,534 14,021 21,040 15,908 (5,132) 530-5302651-000000-5051515 - Auto Allowance 1,800 1,800 1,800 1,800 1,787 1,800 1,692 (108) 530-5302651-000000-5051522 - Combined Benefits 89,841 99,227 126,594 127,622 102,386 121,746 75,841 (45,905) 530-5303400-000000-5011001 - Permanent 690,479 745,741 813,571 856,165 929,238 995,024 972,446 (22,578) 530-5303400-000000-5011002 - Temporary 0 0 0 15,340 19,655 0 0 0 530-5303400-000000-5011003 - Overtime 35,596 32,614 33,510 24,545 29,073 48,313 48,313 0 530-5303400-000000-5011014 - Annual Leave Account 0 9,839 10,421 11,198 13,689 13,283 13,507 224 530-5303400-000000-5011025 - Uniform Allowance 4,800 4,800 4,800 5,738 5,738 2,975 2,625 (350) 530-5303400-000000-5051502 - FICA 55,778 59,274 64,686 68,041 74,592 78,603 76,656 (1,947) 530-5303400-000000-5051505 - Uniform Expense 3,290 3,791 4,096 4,282 3,641 5,000 6,581 1,581

03/10/2026 Item No.14.

Sewer Operating (530)
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
530-5303400-000000-5051506 - PERS 291,911 310,312 334,589 356,201 400,103 437,418 427,515 (9,903) 530-5303400-000000-5051509 - Deferred Comp City Pd 3,600 3,600 11,840 13,800 13,200 16,200 15,000 (1,200) 530-5303400-000000-5051511 - Accrued Leave Current 10,134 8,427 (2,220) (5,074) (11,590) 0 0 0 530-5303400-000000-5051521 - Post Employment Benefits (19,837) (18,109) (9,554) (8,214) 37,040 0 0 0 530-5303400-000000-5051522 - Combined Benefits 210,198 214,889 218,817 223,645 270,570 262,118 228,871 (33,247) 530-5303401-000000-5011001 - Permanent 400,857 375,790 387,338 418,248 474,179 663,706 682,508 18,802 530-5303401-000000-5011002 - Temporary 1,613 6,678 0 21,500 0 0 0 0 530-5303401-000000-5011003 - Overtime 1,573 125 407 6,571 7,946 6,500 6,500 0 530-5303401-000000-5011014 - Annual Leave Account 0 6,020 5,841 6,202 8,986 9,153 9,726 573 530-5303401-000000-5011025 - Uniform Allowance 3,000 3,000 2,400 3,375 3,375 2,450 2,450 0 530-5303401-000000-5051502 - FICA 30,033 29,029 29,211 32,982 35,997 52,488 53,970 1,482 530-5303401-000000-5051505 - Uniform Expense 1,810 2,146 2,441 3,105 3,325 3,000 4,012 1,012 530-5303401-000000-5051506 - PERS 161,597 156,533 161,052 173,079 200,285 292,869 301,503 8,634 530-5303401-000000-5051509 - Deferred Comp City Pd 2,238 2,100 2,655 3,980 5,650 10,800 10,800 0 530-5303401-000000-5051522 - Combined Benefits 131,332 133,014 131,364 133,226 182,136 178,043 184,737 6,694 Salaries & Benefits 2,764,714 2,871,603 3,059,329 3,233,205 3,600,159 4,277,686 3,890,210 (387,476) Operating Expenses
530-5302651-000000-6102001 - Printing 149 50 0 0 48 500 500 0 530-5302651-000000-6102002 - Dues & Publications 16,585 14,356 18,823 19,168 20,905 23,000 23,000 0 530-5302651-000000-6102003 - Advertising 290 531 1,176 1,185 614 2,000 2,000 0 530-5302651-000000-6102004 - Rents 3,819 3,819 3,817 3,915 4,019 6,000 6,000 0 530-5302651-000000-6102005 - Training & Education 838 0 438 2,023 554 424 15,424 15,000 530-5302651-000000-6102006 - Postage 34,783 30,132 29,210 31,383 22,807 32,000 32,000 0 530-5302651-000000-6102012 - Finance Charges 94,766 51,014 72,014 67,949 18,379 81,000 81,000 0 530-5302651-000000-6102200 - Travel & Meetings 10 38 194 33 474 1,000 1,000 0 530-5302651-000000-6102400 - Contracts 254,282 239,884 168,235 367,295 258,664 684,300 1,244,012 559,712 530-5302651-000000-6102411 - Legal Services 1,410 810 1,920 300 0 0 0 0 530-5302651-000000-6102502 - Maintenance - Vehicles 0 0 0 0 2,970 0 0 0 530-5302651-000000-6102701 - Hardware 5,793 8,476 3,502 2,884 3,881 12,000 12,000 0 530-5302651-000000-6102702 - Software 2,750 0 0 0 0 5,000 5,000 0 530-5302651-000000-6102703 - Software License & Maint 12,154 6,632 6,732 5,837 6,333 13,000 13,000 0 530-5302651-000000-6103001 - Office Supplies 151 85 (4) 46 63 500 500 0 530-5302651-000000-6103002 - Departmental 1,021 834 795 187 277 1,000 1,000 0

03/10/2026 Item No.14.

Sewer Operating (530)
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
530-5302651-000000-6103003 - Petroleum Products 0 0 0 0 303 0 200 200 530-5302651-000000-6103004 - Safety Equip/Chemicals 0 0 97 0 35 0 0 0 530-5302651-000000-6103012 - Small Equipment 8 0 0 181 173 0 0 0 530-5302651-000000-6103102 - Taxes & Permits - Permits 9,188 9,592 9,957 0 0 10,000 10,000 0 530-5302651-000000-6103807 - Non-Direct Charges 0 23,120 0 0 0 0 0 0 530-5302651-009002-6102400 - Contracts 0 0 13,560 22,920 9,360 0 0 0 530-5302651-009465-6102001 - Printing 0 150 0 0 0 0 0 0 530-5302651-009465-6103001 - Office Supplies 0 82 341 112 128 0 0 0 530-5302651-009465-6103002 - Departmental 0 0 99 187 0 0 0 0 530-5302651-WW1404-6102003 - Advertising 0 1,467 0 0 0 0 0 0 530-5302651-WW2001-6102003 - Advertising 2,594 0 0 0 0 0 0 0 530-5303400-000000-6102001 - Printing 0 379 0 0 0 1,000 1,000 0 530-5303400-000000-6102002 - Dues & Publications 1,930 2,634 5,902 3,099 3,161 4,000 4,000 0 530-5303400-000000-6102004 - Rents 19,674 2,847 2,847 3,059 3,037 3,050 3,050 0 530-5303400-000000-6102005 - Training & Education 1,343 3,285 11,449 1,056 7,031 9,800 9,800 0 530-5303400-000000-6102006 - Postage 116 255 50 131 1,494 3,000 3,000 0 530-5303400-000000-6102012 - Finance Charges 18 0 0 38 47 0 0 0 530-5303400-000000-6102101 - Telephone 4,864 4,842 5,559 6,113 6,589 6,600 6,600 0 530-5303400-000000-6102102 - Cellular 8,707 9,881 24,355 26,762 26,940 30,000 30,000 0 530-5303400-000000-6102103 - Internet 4,523 7,524 7,239 8,389 9,623 8,700 8,700 0 530-5303400-000000-6102200 - Travel & Meetings 0 12 736 54 4,829 4,600 4,600 0 530-5303400-000000-6102300 - Utilities 95,433 88,262 109,956 100,691 108,344 110,000 110,000 0 530-5303400-000000-6102400 - Contracts 7,482 7,522 11,969 13,255 9,012 53,000 53,000 0 530-5303400-000000-6102416 - Pre Employment Costs 55 0 24 84 85 500 500 0 530-5303400-000000-6102418 - Licensing Requirements 754 756 948 1,246 910 2,000 2,000 0 530-5303400-000000-6102501 - Building Maint 25,336 23,692 12,643 20,097 12,628 17,750 17,750 0 530-5303400-000000-6102502 - Maintenance - Vehicles 29,554 38,938 60,525 69,772 59,302 50,000 50,000 0 530-5303400-000000-6102503 - Equipment Maintenance 135,785 159,538 138,805 123,575 144,444 202,400 316,118 113,718 530-5303400-000000-6102701 - Hardware 576 43,657 1,188 1,275 0 2,000 2,000 0 530-5303400-000000-6102703 - Software License & Maint 480 8,168 19,754 16,218 17,978 21,120 21,120 0 530-5303400-000000-6103001 - Office Supplies 1,254 366 5,598 71 1,023 4,000 4,000 0 530-5303400-000000-6103002 - Departmental 52,014 48,901 43,321 45,766 44,707 120,720 120,720 0 530-5303400-000000-6103003 - Petroleum Products 40,155 61,221 63,579 41,265 36,738 50,000 50,000 0 530-5303400-000000-6103004 - Safety Equip/Chemicals 67,216 3,149 74,951 41,043 44,446 82,000 82,000 0 530-5303400-000000-6103012 - Small Equipment 20,377 25,605 3,952 16,804 13,439 65,500 65,500 0

03/10/2026 Item No.14.

Sewer Operating (530)
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
530-5303400-000000-6103014 - Vehicle Add Ons 0 1,584 0 0 0 0 0 0 530-5303400-000000-6103102 - Taxes & Permits - Permits 21,587 25,184 26,458 28,436 30,443 30,000 30,000 0 530-5303400-009002-6102701 - Hardware 0 0 16,838 0 0 0 0 0 530-5303400-009465-6102001 - Printing 0 0 0 251 191 0 0 0 530-5303400-009465-6103001 - Office Supplies 0 260 0 0 150 0 0 0 530-5303400-009465-6103002 - Departmental 0 253 283 0 425 0 0 0 530-5303401-000000-6102001 - Printing 0 154 0 197 224 500 500 0 530-5303401-000000-6102002 - Dues & Publications 1,536 1,285 1,203 1,321 833 1,500 1,500 0 530-5303401-000000-6102004 - Rents 27,005 9,306 15,307 14,322 12,328 13,500 13,613 113 530-5303401-000000-6102005 - Training & Education 3,439 1,828 2,481 4,102 6,154 5,000 5,000 0 530-5303401-000000-6102006 - Postage 0 305 0 0 0 0 0 0
530-5303401-000000-6102103 - Internet 0 0 0 0 0 0 1,300 1,300 530-5303401-000000-6102200 - Travel & Meetings 0 0 18 0 0 100 100 0 530-5303401-000000-6102300 - Utilities 385 0 0 0 0 0 0 0 530-5303401-000000-6102400 - Contracts 0 0 698 9,995 9,665 10,000 10,000 0 530-5303401-000000-6102416 - Pre Employment Costs 55 203 0 377 0 400 400 0 530-5303401-000000-6102418 - Licensing Requirements 444 216 270 446 439 500 500 0 530-5303401-000000-6102501 - Building Maint 2,505 2,147 1,482 1,307 1,765 2,000 2,000 0 530-5303401-000000-6102502 - Maintenance - Vehicles 0 0 14,347 51,801 47,711 55,025 55,025 0 530-5303401-000000-6102503 - Equipment Maintenance 1,003 6,160 763 9,205 33,152 10,000 10,000 0 530-5303401-000000-6102701 - Hardware 0 42 0 21 0 0 1,200 1,200 530-5303401-000000-6103001 - Office Supplies 1,530 186 120 40 703 500 500 0 530-5303401-000000-6103002 - Departmental 52,299 63,239 84,674 101,826 80,888 136,000 133,500 (2,500) 530-5303401-000000-6103003 - Petroleum Products 0 0 5,529 20,743 21,324 46,025 46,025 0 530-5303401-000000-6103004 - Safety Equip/Chemicals 48 145 552 2,512 930 3,000 3,000 0 530-5303401-000000-6103012 - Small Equipment 17,918 8,560 3,532 3,279 8,491 15,000 15,000 0 530-5303401-009465-6102001 - Printing 0 0 0 218 0 0 0 0 530-5303401-009465-6103001 - Office Supplies 0 0 0 54 0 0 0 0 530-5303401-009465-6103002 - Departmental 0 (2) 1,068 764 806 0 0 0 530-5305000-000000-6102004 - Rents 0 (8,603) (8,603) 0 0 0 0 0 530-5305000-000000-6102400 - Contracts 0 0 0 (8,604) (2,151) 0 918 918 530-5305000-WW1502-6103102 - Taxes & Permits - Permits 0 0 0 2,883 0 0 0 0 530-5305000-WW1901-6102003 - Advertising 0 0 1,808 0 0 0 0 0 530-5305000-WW1901-6102400 - Contracts 211,341 12,080 0 0 0 0 0 0 530-5305000-WW2201-6102400 - Contracts 0 101,033 48,957 1,014 3,582 0 0 0

03/10/2026 Item No.14.

Sewer Operating (530)
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
530-5305000-WW2403-6102400 - Contracts 0 0 0 45,518 24,465 0 0 0 0 0 0 0 0 0 0 0
Operating Expenses 1,299,333 1,158,068 1,154,038 1,357,493 1,188,310 2,052,514 2,742,175 689,661 Debt Service
530-5305000-000000-6404002 - Interest 0 673 486 218 12 0 0 0 Debt Service 0 673 486 218 12 0 0 0
Insurance
530-5302651-000000-6505016 - Liability Insurance 15,986 18,612 27,583 31,373 46,006 55,812 55,812 0 530-5302651-000000-6505017 - Retiree Program 35,715 60,545 66,813 74,529 74,529 74,529 74,529 0 530-5303400-000000-6505007 - Unemployment 213 0 0 0 0 0 0 0 530-5303400-000000-6505016 - Liability Insurance 39,118 45,543 47,938 62,747 92,012 111,623 111,623 0 530-5303401-000000-6505016 - Liability Insurance 20,588 23,970 26,632 31,373 46,006 55,812 55,812 0 Insurance 111,620 148,670 168,966 200,022 258,553 297,776 297,776 0 Depreciation
530-5300000-000000-7006000 - Depreciation 0 0 0 0 7,677 0 0 0 530-5303400-000000-7006000 - Depreciation 2,227,348 2,296,648 2,279,803 2,443,103 2,731,355 0 0 0 Depreciation 2,227,348 2,296,648 2,279,803 2,443,103 2,739,032 0 0 0 Other Expense
530-5302651-000000-8908001 - Other 0 0 0 0 9,516 9,516 9,516 0 530-5303400-000000-8908003 - Bad Debt 57,620 113,073 (56,845) (15,458) (29,587) 0 0 0 530-5305000-000000-8908001 - Other 0 0 0 0 0 4,340 4,340 0 530-5305000-000000-8908099 - Contra Pension Exp - GASB 68 161,757 (389,683) 174,554 472,780 477,945 0 0 0 Other Expense 219,377 (276,610) 117,709 457,322 457,874 13,856 13,856 0 Capital Outlay
530-5302651-000000-9009002 - Bldgs 129,594 0 0 0 0 0 0 0 530-5302651-000000-9009004 - Vehicles 111,212 0 254,346 371,518 513,163 215,000 1,007,915 792,915

03/10/2026 Item No.14.

Sewer Operating (530)
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
530-5303400-000000-9009005 - Equipment 0 21,820 15,336 0 0 0 0 0 530-5305000-000000-9009005 - Equipment 0 0 0 0 0 0 82,911 82,911 530-5305000-000000-9009010 - Construction 198,601 (127,166) (71,435) 0 0 1,268,000 2,467,646 1,199,646 530-5305000-000000-9009099 - Fixed Assets Reclass (252,659) (1,308,930) (4,115,432) (6,349,107) (3,542,897) 0 0 0 530-5305000-WW1404-9009010 - Construction 0 5,557 2,989,108 1,006,122 420,261 0 0 0 530-5305000-WW1502-9009010 - Construction 124,558 62,237 54,642 2,414,525 570,092 0 0 0 530-5305000-WW1901-9009010 - Construction 0 0 446,174 4,227,067 1,335,612 0 0 0 530-5305000-WW2001-9009010 - Construction 255,046 1,285,511 312,395 138,308 10,152 0 0 0 530-5305000-WW2201-9009005 - Equipment 0 0 0 0 21,515 0 0 0 530-5305000-WW2302-9009010 - Construction 0 0 60,466 209,675 34,286 0 0 0 530-5305000-WW2404-9009010 - Construction 0 0 0 0 145,222 0 0 0 Capital Outlay 566,353 (60,971) (54,401) 2,018,107 (492,594) 1,483,000 3,558,472 2,075,472 Other Financing Uses
530-5300000-000000-9909000 - Prior Period Adjustment 0 0 0 0 90,104 0 0 0 530-5309900-000000-9907001 - Transfer Out 669,896 680,552 722,787 681,593 822,083 872,169 874,169 0 Other Financing Uses 669,896 680,552 722,787 681,593 912,187 872,169 874,169 0 Total Expenditures 7,858,641 6,818,632 7,448,716 10,391,063 8,663,531 8,997,001 11,376,658 2,377,657 Revenues Over (Under) Expenditures 3,908,211 1,931,370 8,252,990 6,019,314 7,902,355 0 (1,322,560) (1,320,560) Fund Balance - Beginning 59,282,461 63,190,672 65,122,043 73,375,033 79,394,347 87,296,702 87,296,702 0 Fund Balance - Ending 63,190,67265,122,04373,375,03379,394,34787,296,70287,296,702 85,974,142(1,320,560)

03/10/2026 Item No.14.

Sewer Impact Fee Fund (531)
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
531-5310000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (94,066) (94,066) 0 531-5312651-000000-3560000 - Impact Fee Revenue 39,835 58,694 219,485 177,765 75,036 186,920 186,920 0 531-5315000-000000-3610000 - Interest Earned 13,343 10,092 24,614 34,177 27,214 5,000 5,000 0 Total Revenues 53,178 68,785 244,099 211,941 102,250 97,854 97,854 0 Expenses
Operating Expense
531-5312651-000000-6102400 - Contracts 0 0 0 0 0 90,000 90,000 0 531-5312651-WW1901-6102400 - Contracts 0 79,982 84,732 0 0 0 0 0 Operating Expense 0 79,982 84,732 0 0 90,000 90,000 0
Capital Outlay
531-5312651-WW1901-9009010 - Construction 0 0 14,941 596,651 8,460 0 0 0 Capital Outlay 0 0 14,941 596,651 8,460 0 0 0
Other Financing Uses
531-5319900-000000-9907001 - Transfer Out 949 1,160 2,471 25,937 2,896 7,854 7,854 0 Other Financing Uses 949 1,160 2,471 25,937 2,896 7,854 7,854 0

03/10/2026 Item No.14.

Sewer Impact Fee Fund (531)
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 949 81,142 102,144 622,588 11,356 97,854 97,854 0 Revenues Over (Under) Expenditures 52,229 (12,357) 141,955 (410,647) 90,894 0 0 0 Fund Balance - Beginning 356,144 408,372 396,015 537,970 127,323 218,217 218,217 0 Fund Balance - Ending 408,372 396,015 537,970 127,323 218,217 218,217 218,217 0

03/10/2026 Item No.14.

Facilities Augmentation Critical (536)
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
536-5360000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (465) (465) 0 536-5365000-000000-3610000 - Interest Earned 438 355 1,052 1,725 1,950 500 500 0 Total Revenues 438 355 1,052 1,725 1,950 35 35 0
Expenses
Other Financing Uses
536-5369900-000000-9907001 - Transfer Out 144 59 54 47 35 35 35 0 Other Financing Uses 144 59 54 47 35 35 35 0
Total Expenditures 144 59 54 47 35 35 35 0
Revenues Over (Under) Expenditures 294 296 998 1,678 1,915 0 0 0 Fund Balance - Beginning 41,867 42,160 42,456 43,455 45,133 47,048 47,048 0 Fund Balance - Ending 42,160 42,456 43,455 45,133 47,048 47,048 47,048 0

03/10/2026 Item No.14.

Facilities Augmentation General (537)
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
537-5370000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (790) (790) 0 537-5375000-000000-3560000 - Impact Fee Revenue 7 0 0 0 0 0 0 0 537-5375000-000000-3610000 - Interest Earned 857 747 2,280 1,471 (220) 1,500 1,500 0 Total Revenues 864 747 2,280 1,471 (220) 710 710 0
Expenses
Capital Outlay
537-5372601-PW2102-9009010 - Construction 0 0 27,577 60,423 0 0 0 0 Capital Outlay 0 0 27,577 60,423 0 0 0 0
Other Financing Uses
537-5379900-000000-9907001 - Transfer Out 4,970 426 118 103 431 710 710 0 Other Financing Uses 4,970 426 118 103 431 710 710 0

03/10/2026 Item No.14.

Facilities Augmentation General (537)
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 4,970 426 27,695 60,526 431 710 710 0 Revenues Over (Under) Expenditures (4,106) 321 (25,415) (59,055) (651) 0 0 0 Fund Balance - Beginning 110,497 106,391 106,712 81,297 22,242 21,590 21,590 0 Fund Balance - Ending 106,391 106,712 81,297 22,242 21,590 21,590 21,590 0

03/10/2026 Item No.14.

Solid Waste Operating (540)
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
540-5400000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (2,510,253) (2,510,253) 0 540-5402651-000000-3310210 - Used Oil 9,484 11,366 13,078 12,023 0 13,000 12,878 (122) 540-5402651-000000-3310212 - Dept. Of Conservation Grt 20,304 137,652 21,355 251,183 22,233 22,233 22,233 0 540-5402651-000000-3310220 - Other State Grants 498 40,627 87,113 97,943 51,276 47,900 47,900 0 540-5402651-000000-3410109 - Hauler Fees 69,798 177,165 167,380 157,808 172,751 100,000 160,000 60,000 540-5402651-000000-3410110 - Applicant Fees 27,341 30,175 23,677 25,933 766 500 174 (326) 540-5402651-000000-3411800 - Reimbursements 0 0 0 0 149 0 0 0 540-5402651-000000-3411801 - Other Reimbursements 21,287 25,678 29,480 33,157 36,691 29,000 24,000 (5,000) 540-5402651-000000-3760102 - Sale of Surplus Prop - Equip 38,845 47,744 55,213 135,702 0 0 0 0 540-5403501-000000-3410301 - Recovery Of Labor & Bene 17,422 0 19,552 11,033 38,140 0 0 0 540-5403501-000000-3411801 - Other Reimbursements 2,000 0 0 61 0 0 21,588 21,588 540-5403501-000000-3411804 - Insurance Ref/Reimb 0 0 42,934 0 0 0 0 0 540-5403501-000000-3472001 - Accrual Basis 12,798,433 16,504,454 20,292,043 24,466,836 26,581,217 26,500,000 26,723,860 223,860 540-5403501-000000-3472240 - Other Services 1,256,034 1,764,842 2,339,903 1,286,774 1,426,156 1,350,000 1,350,000 0 540-5403501-000000-3760110 - Other 0 35,361 1,175 3,025 1,180 0 0 0 540-5403501-000000-3780000 - Sundry Revenue 0 15 0 0 0 0 0 0 540-5403501-000000-3780100 - Sundry Revenue - Miscellaneous 242,438 331,883 310,312 498,970 287,891 300,000 200,000 (100,000) 540-5403502-000000-3760102 - Sale of Surplus Prop - Equip 0 0 3,850 3,750 0 0 0 0 540-5403502-000000-3760201 - OCC 111,440 135,868 86,107 137,884 102,839 50,000 50,000 0 540-5403502-000000-3760202 - Ferrous and Non-Ferrous 5,649 14,288 9,329 8,322 5,347 4,000 4,000 0 540-5403502-000000-3760203 - Mixed Plastics 1,491 9,411 8,349 2,246 242 0 0 0 540-5403502-000000-3760204 - Hazardous Materi 13,520 13,758 12,718 25,661 46,452 28,000 28,000 0 540-5403502-000000-3760220 - Misc Materials 843,271 981,905 858,554 938,150 1,112,081 950,000 750,000 (200,000) 540-5405000-000000-3610000 - Interest Earned 60,306 75,729 360,298 766,481 1,162,051 500,000 500,000 0 540-5405000-000000-3620100 - Unrealized Gain/Loss (50,131) (319,425) (152,486) 185,011 314,356 0 0 0 540-5409900-000000-3910000 - Transfers In 427,089 0 0 0 0 0 0 0 Total Revenues 15,916,518 20,018,494 24,589,934 29,047,953 31,361,817 27,384,380 27,384,380 0

03/10/2026 Item No.14.

Solid Waste Operating (540)
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
Expenses
Salaries & Benefits
540-5402651-000000-5011001 - Permanent 142,421 145,294 153,895 163,080 171,817 183,083 116,018 (67,065) 540-5402651-000000-5011014 - Annual Leave Account 0 1,386 1,418 1,092 1,168 2,516 1,621 (895) 540-5402651-000000-5051502 - FICA 10,177 10,632 11,217 11,827 12,895 13,893 9,108 (4,785) 540-5402651-000000-5051506 - PERS 60,257 60,957 64,656 67,982 72,476 81,125 51,439 (29,686) 540-5402651-000000-5051509 - Deferred Comp City Pd 5,811 5,678 5,934 6,466 6,507 6,827 3,600 (3,227) 540-5402651-000000-5051515 - Auto Allowance 720 687 720 720 673 720 108 (612) 540-5402651-000000-5051522 - Combined Benefits 20,188 22,443 22,462 19,858 21,034 21,925 14,279 (7,646) 540-5403501-000000-5011001 - Permanent 2,383,108 2,557,457 2,946,582 3,292,035 3,430,369 4,326,117 4,330,865 4,748 540-5403501-000000-5011002 - Temporary 90,031 21,253 72,852 97,733 109,603 81,700 81,700 0 540-5403501-000000-5011003 - Overtime 177,033 195,894 190,143 166,698 216,630 226,577 226,577 0 540-5403501-000000-5011014 - Annual Leave Account 0 41,627 43,967 51,298 53,900 60,172 62,489 2,317 540-5403501-000000-5011025 - Uniform Allowance 20,800 21,480 24,400 28,540 30,025 17,430 17,500 70 540-5403501-000000-5051502 - FICA 198,723 207,062 240,302 264,059 278,335 364,355 343,243 (21,112) 540-5403501-000000-5051505 - Uniform Expense 0 0 367 0 0 0 0 0 540-5403501-000000-5051506 - PERS 998,727 1,066,570 1,243,776 1,380,646 1,439,872 1,908,010 1,909,190 1,180 540-5403501-000000-5051509 - Deferred Comp City Pd 6,000 6,000 25,825 34,540 39,075 76,980 75,980 (1,000) 540-5403501-000000-5051511 - Accrued Leave Current 25,781 14,438 12,643 22,455 46,624 0 0 0 540-5403501-000000-5051521 - Post Employment Benefits (58,546) (70,838) (41,950) (36,067) 128,102 0 0 0 540-5403501-000000-5051522 - Combined Benefits 933,631 1,088,938 1,121,665 1,191,554 1,257,001 1,378,033 1,391,356 13,323 540-5403502-000000-5011001 - Permanent 92,701 152,610 188,264 191,147 230,901 306,774 144,900 (161,874) 540-5403502-000000-5011002 - Temporary 7,528 25,299 31,340 23,514 12,351 49,475 49,475 0 540-5403502-000000-5011003 - Overtime 0 25 1,831 581 2,967 4,215 4,215 0 540-5403502-000000-5011014 - Annual Leave Account 0 3,396 3,522 3,875 3,868 4,324 2,150 (2,174) 540-5403502-000000-5011025 - Uniform Allowance 0 0 0 1,350 1,350 350 175 (175) 540-5403502-000000-5051502 - FICA 7,651 14,511 16,698 16,362 19,185 27,953 11,584 (16,369) 540-5403502-000000-5051506 - PERS 36,866 62,644 79,433 80,673 97,235 135,035 64,264 (70,771) 540-5403502-000000-5051509 - Deferred Comp City Pd 0 1,875 0 0 0 4,800 4,200 (600) 540-5403502-000000-5051522 - Combined Benefits 26,121 74,940 76,115 86,867 81,370 100,078 40,524 (59,554) 540-5403503-000000-5011001 - Permanent 235,712 240,757 248,093 243,291 293,305 282,682 323,214 40,532 540-5403503-000000-5011002 - Temporary 0 0 0 0 0 5,380 5,380 0 540-5403503-000000-5011003 - Overtime 485 0 1,040 667 562 3,400 3,400 0 540-5403503-000000-5011014 - Annual Leave Account 0 3,491 3,651 4,112 3,851 3,860 4,604 744

03/10/2026 Item No.14.

Solid Waste Operating (540)
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
540-5403503-000000-5011025 - Uniform Allowance 1,800 1,800 1,800 2,025 2,025 1,050 1,225 175 540-5403503-000000-5051502 - FICA 17,615 18,411 19,542 18,776 22,551 22,979 25,494 2,515 540-5403503-000000-5051506 - PERS 99,542 100,866 103,727 100,362 123,839 123,491 141,455 17,964 540-5403503-000000-5051509 - Deferred Comp City Pd 0 0 2,900 2,400 2,400 3,600 4,200 600 540-5403503-000000-5051522 - Combined Benefits 73,151 75,549 76,643 88,991 81,042 79,341 92,089 12,748 Salaries & Benefits 5,614,035 6,173,131 6,995,472 7,629,510 8,294,907 9,908,250 9,557,621 (350,629) Operating Expenses
540-5402651-000000-6102006 - Postage 34,783 27,366 29,210 31,383 10,973 33,000 33,000 0 540-5402651-000000-6102400 - Contracts 15,068 59,372 90,487 81,620 227,476 100,560 100,560 0 540-5402651-000000-6102501 - Building Maint 0 0 20 0 0 0 0 0 540-5402651-000000-6103001 - Office Supplies 0 0 0 0 1,247 0 0 0 540-5402651-000000-6103807 - Non-Direct Charges 0 34,680 0 0 0 0 0 0 540-5403501-000000-6102001 - Printing 54 1,810 780 389 0 2,000 2,000 0 540-5403501-000000-6102002 - Dues & Publications 536 506 550 245 285 600 600 0 540-5403501-000000-6102003 - Advertising 539 4,767 4,526 12,421 4,178 4,600 4,600 0 540-5403501-000000-6102004 - Rents 42,977 13,731 14,881 49,121 49,590 50,068 77,068 27,000 540-5403501-000000-6102005 - Training & Education 8,085 2,329 7,918 7,761 3,352 7,615 9,615 2,000 540-5403501-000000-6102006 - Postage 0 17,314 17 3,745 15,360 1,000 1,000 0 540-5403501-000000-6102012 - Finance Charges 98,934 56,598 77,826 73,683 22,604 74,614 74,614 0 540-5403501-000000-6102101 - Telephone 2,010 1,996 2,045 2,318 2,675 2,650 2,650 0 540-5403501-000000-6102102 - Cellular 8,810 7,391 5,731 4,863 2,402 5,682 5,682 0 540-5403501-000000-6102200 - Travel & Meetings 0 4,260 72 0 1,329 3,000 3,000 0 540-5403501-000000-6102300 - Utilities 32,799 35,733 39,343 43,436 46,564 49,000 49,000 0 540-5403501-000000-6102400 - Contracts 1,379,519 1,740,150 2,135,672 2,139,137 2,246,353 2,501,700 2,501,700 0 540-5403501-000000-6102411 - Legal Services 0 0 0 0 10,012 2,500 10,700 8,200 540-5403501-000000-6102416 - Pre Employment Costs 3,966 3,254 3,660 573 2,364 2,000 2,000 0 540-5403501-000000-6102418 - Licensing Requirements 2,396 2,505 2,534 3,086 6,608 5,700 5,700 0 540-5403501-000000-6102501 - Building Maint 909 1,565 8,796 7,871 10,846 14,000 14,000 0 540-5403501-000000-6102502 - Maintenance - Vehicles 1,041,659 1,012,919 1,176,570 1,123,459 1,282,185 969,000 969,000 0 540-5403501-000000-6102503 - Equipment Maintenance 60,491 98,918 80,838 206,731 120,739 182,800 145,600 (37,200) 540-5403501-000000-6102701 - Hardware 669 0 3,382 1,180 3,780 3,780 3,780 0 540-5403501-000000-6102702 - Software 0 0 5,880 0 0 1,725 1,725 0 540-5403501-000000-6102703 - Software License & Maint 18,040 5,600 7,449 22,272 14,712 45,249 45,249 0

03/10/2026 Item No.14.

Solid Waste Operating (540)
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
540-5403501-000000-6103001 - Office Supplies 1,105 831 (1) 716 384 1,900 1,900 0 540-5403501-000000-6103002 - Departmental 279,861 424,066 675,194 134,359 219,624 360,226 360,226 0 540-5403501-000000-6103003 - Petroleum Products 484,969 772,824 997,451 969,242 898,738 1,132,000 1,132,000 0 540-5403501-000000-6103012 - Small Equipment 55 1,623 18,355 34,697 76,089 66,000 66,000 0 540-5403501-000000-6103014 - Vehicle Add Ons 9,067 9,710 21,306 41,629 16,312 52,500 52,500 0 540-5403501-000000-6103102 - Taxes & Permits - Permits 148 4,909 4,769 5,124 7,263 8,200 8,200 0 540-5403501-006103-6102400 - Contracts 0 5,669 495 5,000 0 0 0 0 540-5403501-009465-6102001 - Printing 0 0 1,791 4,305 3,152 0 0 0 540-5403501-009465-6102502 - Maintenance - Vehicles 0 0 66 0 0 0 0 0 540-5403501-009465-6103001 - Office Supplies 0 228 1,000 1,087 1,477 0 0 0 540-5403501-009465-6103002 - Departmental 0 1,942 3,740 3,408 4,474 0 0 0 540-5403501-PW2402-6102003 - Advertising 0 0 0 53 0 0 0 0 540-5403501-PW2402-6102400 - Contracts 0 0 0 55,790 6,905 0 0 0 540-5403502-000000-6102001 - Printing 328 9,317 6,748 0 829 10,500 10,500 0 540-5403502-000000-6102002 - Dues & Publications 268 276 245 735 1,055 800 1,200 400 540-5403502-000000-6102003 - Advertising 3,000 21,438 11,955 0 0 78,000 77,300 (700) 540-5403502-000000-6102004 - Rents 1,402 0 0 0 0 0 0 0
540-5403502-000000-6102005 - Training & Education 105 401 1,644 658 1,726 4,800 4,800 0 540-5403502-000000-6102006 - Postage 2 5,420 0 0 7,969 10,000 10,000 0 540-5403502-000000-6102101 - Telephone 907 908 916 919 966 2,000 2,000 0 540-5403502-000000-6102102 - Cellular 0 0 0 0 73 793 793 0 540-5403502-000000-6102200 - Travel & Meetings 0 2,190 1,686 1,432 775 4,000 4,000 0 540-5403502-000000-6102300 - Utilities 2,420 2,145 2,792 2,613 3,524 3,500 3,700 200 540-5403502-000000-6102400 - Contracts 2,045,323 2,356,660 2,859,472 3,029,423 3,074,699 3,661,000 3,661,000 0 540-5403502-000000-6102416 - Pre Employment Costs 643 251 637 573 52 1,000 1,000 0 540-5403502-000000-6102501 - Building Maint 189 347 425 511 1,346 2,500 2,500 0 540-5403502-000000-6102502 - Maintenance - Vehicles 2,167 0 599 103 1,388 2,400 2,400 0 540-5403502-000000-6102503 - Equipment Maintenance 0 0 4,848 0 0 0 0 0 540-5403502-000000-6102701 - Hardware 2,767 0 3,000 3,700 1,734 3,700 3,700 0 540-5403502-000000-6102702 - Software 0 490 114 0 0 700 700 0 540-5403502-000000-6102703 - Software License & Maint 432 0 4,150 503 4,656 5,150 5,250 100 540-5403502-000000-6103001 - Office Supplies 97 557 0 0 118 1,000 1,000 0 540-5403502-000000-6103002 - Departmental 904 46,001 31,232 7,015 71,750 44,000 44,000 0 540-5403502-000000-6103003 - Petroleum Products 111 0 0 0 0 0 0 0 540-5403502-000000-6103012 - Small Equipment 0 273 528 0 519 0 0 0

03/10/2026 Item No.14.

Solid Waste Operating (540)
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
540-5403502-000000-6103102 - Taxes & Permits - Permits 148 152 160 197 0 0 0 0 540-5403502-009465-6102001 - Printing 0 3,398 2,383 112 3,297 0 0 0 540-5403502-009465-6102003 - Advertising 0 0 1,521 0 0 0 0 0 540-5403502-009465-6103001 - Office Supplies 0 22 51 0 0 0 0 0 540-5403502-009465-6103002 - Departmental 0 257 94 0 21 0 0 0 540-5403503-000000-6102001 - Printing 0 0 0 0 332 895 895 0 540-5403503-000000-6102002 - Dues & Publications 150 150 150 0 0 385 385 0 540-5403503-000000-6102003 - Advertising 0 0 0 0 0 2,000 2,000 0 540-5403503-000000-6102004 - Rents 2,337 407 5,036 4,957 5,033 5,080 5,080 0 540-5403503-000000-6102005 - Training & Education 1,447 986 2,422 3,048 305 8,000 2,200 (5,800) 540-5403503-000000-6102006 - Postage 7 0 0 0 0 0 0 0
540-5403503-000000-6102101 - Telephone 212 212 199 206 216 900 900 0 540-5403503-000000-6102104 - Radios 1,650 1,725 1,800 1,875 1,925 2,000 2,000 0 540-5403503-000000-6102200 - Travel & Meetings 0 0 0 0 0 3,500 3,500 0 540-5403503-000000-6102300 - Utilities 3,724 3,338 4,407 4,263 5,096 5,000 5,500 500 540-5403503-000000-6102400 - Contracts 184,085 139,848 173,964 173,142 151,165 215,800 215,800 0 540-5403503-000000-6102416 - Pre Employment Costs 0 0 210 0 0 285 285 0 540-5403503-000000-6102418 - Licensing Requirements 672 586 297 765 1,059 460 460 0 540-5403503-000000-6102501 - Building Maint 569 1,235 6,098 3,443 3,519 20,000 20,000 0 540-5403503-000000-6102502 - Maintenance - Vehicles 4,142 3,888 6,030 10,662 19,051 8,833 8,833 0 540-5403503-000000-6102503 - Equipment Maintenance 201 1,770 0 2,907 9,048 6,000 11,000 5,000 540-5403503-000000-6102701 - Hardware 0 0 0 1,600 1,600 1,600 1,600 0 540-5403503-000000-6102702 - Software 0 0 0 0 0 700 700 0 540-5403503-000000-6102703 - Software License & Maint 0 0 3,718 0 4,016 4,360 4,660 300 540-5403503-000000-6103001 - Office Supplies 133 89 0 172 0 700 700 0 540-5403503-000000-6103002 - Departmental 20,949 17,360 17,191 15,891 18,300 25,000 25,000 0 540-5403503-000000-6103003 - Petroleum Products 6,023 8,125 7,789 5,042 6,654 8,000 8,000 0 540-5403503-000000-6103012 - Small Equipment 3,241 0 4,723 581 594 1,000 1,000 0 540-5403503-000000-6103102 - Taxes & Permits - Permits (3,901) 1,724 1,854 2,012 2,013 1,989 1,989 0 540-5403503-009465-6102001 - Printing 0 0 0 0 70 0 0 0
540-5403503-009465-6103001 - Office Supplies 0 47 0 0 0 0 0 0 540-5403503-009465-6103002 - Departmental 0 0 547 662 608 0 0 0 540-5403504-000000-6102003 - Advertising 3,500 3,500 3,500 3,500 3,500 3,500 3,500 0 540-5403504-000000-6103002 - Departmental 0 0 0 6,417 0 5,000 5,000 0 540-5403505-000000-6103002 - Departmental 19,499 20,304 24,332 21,357 21,712 22,233 22,233 0

03/10/2026 Item No.14.

Solid Waste Operating (540)
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
Operating Expenses 5,837,300 7,010,365 8,621,821 8,381,705 8,752,365 9,872,732 9,872,732 0 Debt Service
540-5403501-000000-6404002 - Interest 0 3,015 2,367 882 64 0 0 0 Debt Service 0 3,015 2,367 882 64 0 0 0
Insurance
540-5402651-000000-6505017 - Retiree Program 0 0 0 0 65,822 32,911 32,911 0 540-5403501-000000-6505007 - Unemployment (2,620) 12,157 7,604 786 7,650 5,000 5,000 0 540-5403501-000000-6505016 - Liability Insurance 175,412 204,223 272,800 316,558 464,203 563,139 563,139 0 540-5403501-000000-6505017 - Retiree Program 102,100 163,497 224,514 257,761 257,761 257,761 257,761 0 540-5403502-000000-6505007 - Unemployment 2,108 0 10,052 2,500 0 0 0 0 540-5403502-000000-6505016 - Liability Insurance 4,118 4,794 16,550 18,824 27,604 33,487 33,487 0 540-5403503-000000-6505007 - Unemployment 2,928 0 0 0 0 0 0 0 540-5403503-000000-6505016 - Liability Insurance 12,353 14,382 16,550 18,824 27,604 33,487 33,487 0 Insurance 296,399 399,053 548,070 615,253 850,644 925,785 925,785 0 Depreciation
540-5403501-000000-7006000 - Depreciation 801,205 889,432 1,035,679 2,096,465 2,926,089 0 0 0 540-5403502-000000-7006000 - Depreciation 720 720 720 720 720 0 0 0 540-5403503-000000-7006000 - Depreciation 649 649 649 649 2,199 0 0 0 Depreciation 802,574 890,801 1,037,047 2,097,833 2,929,008 0 0 0

03/10/2026 Item No.14.

Solid Waste Operating (540)
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 Expenses
540-5403501-000000-8908003 - Bad Debt 44,391 104,584 (32,805) (17,956) (25,744) 0 0 0 540-5405000-000000-8908099 - Contra Pension Exp - GASB 68 265,503 (691,822) 275,378 935,686 882,393 0 0 0 Other Expenses 309,894 (587,238) 242,573 917,730 856,649 0 0 0 Capital Outlay
540-5403501-000000-9009004 - Vehicles 1,490,244 1,128,550 2,495,913 4,865,741 2,812,173 4,215,313 5,571,608 1356295 540-5403501-000000-9009005 - Equipment 0 0 7,405 65,823 0 145,000 244,012 99012 540-5403501-000000-9009010 - Construction 0 0 0 0 0 240,000 240,000 0 540-5403501-002486-9009010 - Construction 0 0 0 72,775 0 0 0 0 540-5403503-000000-9009005 - Equipment 0 0 0 58,491 0 0 0 0 540-5403503-000000-9009010 - Construction 0 0 0 10,900 0 0 0 0 540-5405000-000000-9009099 - Fixed Assets Reclass (1,490,261) (1,278,550) (2,523,302) (6,128,074) (2,877,403) 0 0 0 Capital Outlay (18) (150,000) (19,984) (1,054,344) (65,230) 4,600,313 6,055,620 1,455,307 Other Financing Uses
540-5400000-000000-9909000 - Prior Period Adjustment 0 0 0 0 91,245 0 0 0 540-5409900-000000-9907001 - Transfer Out 1,437,914 1,656,605 1,637,312 1,613,843 1,943,439 2,077,300 2,010,608 0 Other Financing Uses 1,437,914 1,656,605 1,637,312 1,613,843 2,034,684 2,077,300 2,010,608 0

03/10/2026 Item No.14.

Solid Waste Operating (540)
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 14,298,099 15,395,733 19,064,678 20,202,411 23,653,090 27,384,380 28,422,366 1,104,678 Revenues Over (Under) Expenditures 1,618,420 4,622,761 5,525,256 8,845,541 7,708,727 0 (1,037,986) (1,104,678) Fund Balance - Beginning (5,340,414) (3,721,994) 900,767 6,426,024 15,271,565 22,980,292 22,980,292 0 Fund Balance - Ending (3,721,994) 900,767 6,426,02415,271,56522,980,29222,980,292 21,942,306(1,104,678)

03/10/2026 Item No.14.

Solid Waste Impact Fee Fund (541)
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
541-5410000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (22,129) (22,129) 0 541-5412651-000000-3560000 - Impact Fee Revenue 74,494 96,108 107,807 113,223 48,351 100,000 100,000 0 541-5415000-000000-3610000 - Interest Earned 3,749 783 6,593 14,443 19,912 7,500 7,500 0 Total Revenues 78,243 96,891 114,400 127,665 68,263 85,371 85,371 0 Expenses
Operating Expense
541-5413501-000000-6103002 - Departmental 27,128 14,365 13,366 2,273 4,607 85,000 85,000 0 Operating Expense 27,128 14,365 13,366 2,273 4,607 85,000 85,000 0 Other Financing Uses
541-5419900-000000-9907001 - Transfer Out 345,234 1,416 907 650 578 371 371 0 Other Financing Uses 345,234 1,416 907 650 578 371 371 0 Total Expenditures 372,362 15,781 14,273 2,923 5,185 85,371 85,371 0 Revenues Over (Under) Expenditures (294,119) 81,110 100,127 124,743 63,078 0 0 0 Fund Balance - Beginning 349,830 55,710 136,820 236,947 361,690 424,767 424,767 0 Fund Balance - Ending 55,710 136,820 236,947 361,690 424,767 424,767 424,767 0

03/10/2026 Item No.14.

Landfill Closure (543)
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
543-5430000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 40,000 40,000 0 543-5435000-000000-3411807 - Non-Direct Charge Reimburse 0 57,800 0 0 0 0 0 0 543-5435000-000000-3610000 - Interest Earned 1 (0) 30 349 (18) 0 0 0 543-5439900-000000-3910000 - Transfers In 74,100 0 0 0 0 60,000 60,000 0 Total Revenues 74,101 57,800 30 349 (18) 100,000 100,000 0 Expenses
Operating Expense
543-5435000-000000-6102400 - Contracts 78,864 45,982 (649) 0 0 100,000 100,000 0 Operating Expense 78,864 45,982 (649) 0 0 100,000 100,000 0 Total Expenditures 78,864 45,982 (649) 0 0 100,000 100,000 0 Revenues Over (Under) Expenditures (4,763) 11,817 680 349 (18) 0 0 0 Fund Balance - Beginning (25,171) (29,934) (18,117) (17,437) (17,088) (17,106) (17,106) 0 Fund Balance - Ending (29,934) (18,117) (17,437) (17,088) (17,106) (17,106) (17,106) 0

03/10/2026 Item No.14.

Solid Waste Capital (544)
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
544-5440000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (248,293) (248,293) 0 544-5443501-000000-3560100 - Impact Fee FPA 382,189 480,558 465,761 555,321 319,474 420,000 420,000 0 544-5443501-000000-3610000 - Interest Earned 5,787 7,264 28,384 32,322 27,413 25,000 25,000 0 Total Revenues 387,976 487,822 494,145 587,643 346,886 196,707 196,707 0 Expenses
Operating Expense
544-5443501-000000-6103002 - Departmental 34,905 66,006 80,000 108,920 119,692 165,000 165,000 0 Operating Expense 34,905 66,006 80,000 108,920 119,692 165,000 165,000 0 Capital Outlay
544-5443501-000000-9009004 - Vehicles 0 150,000 0 1,227,675 0 0 0 0 Capital Outlay 0 150,000 0 1,227,675 0 0 0 0
Other Financing Uses
544-5449900-000000-9907001 - Transfer Out 0 0 997 7,673 3,159 31,707 31,707 0 Other Financing Uses 0 0 997 7,673 3,159 31,707 31,707 0

03/10/2026 Item No.14.

Solid Waste Capital (544)
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 34,905 216,006 80,997 1,344,268 122,851 196,707 196,707 0 Revenues Over (Under) Expenditures 353,071 271,817 413,148 (756,625) 224,036 0 0 0 Fund Balance - Beginning 126,459 479,530 751,347 1,164,494 407,869 631,905 631,905 0 Fund Balance - Ending 479,530 751,347 1,164,494 407,869 631,905 631,905 631,905 0

03/10/2026 Item No.14.

Vehicle Replacement Fund (601)
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
601-6010000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 48,066 48,066 0 601-6014500-000000-3610000 - Interest Earned 884 677 1,982 3,249 3,674 2,000 2,000 0 601-6019900-000000-3910000 - Transfers In 0 0 0 0 0 125,000 125,000 0 Total Revenues 884 677 1,982 3,249 3,674 175,066 175,066 0 Expenses
Operating Expense
601-6014500-000000-6102400 - Contracts 0 0 0 0 0 50,000 50,000 0 Operating Expense 0 0 0 0 0 50,000 50,000 0
Capital Outlay
601-6014600-000000-9009004 - Vehicles 0 0 0 0 0 125,000 125,000 0 Capital Outlay 0 0 0 0 0 125,000 125,000 0
Other Financing Uses
601-6019900-000000-9907001 - Transfer Out 0 0 0 0 0 66 66 0 Other Financing Uses 0 0 0 0 0 66 66 0

03/10/2026 Item No.14.

Vehicle Replacement Fund (601)
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 0 175,066 175,066 0
Revenues Over (Under) Expenditures 884 677 1,982 3,249 3,674 0 0 0 Fund Balance - Beginning 74,342 75,226 75,903 77,885 81,133 84,808 84,808 0 Fund Balance - Ending 75,226 75,903 77,885 81,133 84,808 84,808 84,808 0

03/10/2026 Item No.14.

Facility Rehab Fund (602)
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
602-6020000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 3,644,629 3,644,629 0 602-6024600-000000-3760100 - Fixed Asset Disposition 60,100 42,456 40,406 58,064 87,825 0 0 0 602-6025000-000000-3498001 - Replacement Charges 143,724 248,724 8,724 8,724 8,724 0 0 0 602-6025000-000000-3610000 - Interest Earned 76,473 58,570 176,964 305,987 320,689 0 0 0 602-6025000-000000-3620100 - Unrealized Gain/Loss (54,911) (225,339) (28,548) 124,358 112,254 0 0 0 602-6029900-000000-3910000 - Transfers In 0 0 0 0 2,723,397 0 334,139 0 Total Revenues 225,385 124,411 197,546 497,133 3,252,888 3,644,629 3,978,768 0 Expenses
Operating Expense
602-6024600-000000-6103807 - Non-Direct Charges 0 0 0 44,806 0 0 0 0 Operating Expense 0 0 0 44,806 0 0 0 0
Depreciation
602-6024600-000000-7006000 - Depreciation 2,129 1,171 335 279 0 0 0 0 Depreciation 2,129 1,171 335 279 0 0 0 0
Other Expense
602-6024600-000000-8908001 - Other 2,471 0 0 0 0 0 0 0
Other Expense 2,471 0 0 0 0 0 0 0
Capital Outlay
602-6024500-000000-9009002 - Bldgs 0 0 0 0 0 3,640,000 3,640,000 0 Capital Outlay 0 0 0 0 0 3,640,000 3,640,000 0
Other Financing Uses
602-6029900-000000-9907001 - Transfer Out 0 9,563 109,821 166,013 5,728 4,629 4,629 0

03/10/2026 Item No.14.

Facility Rehab Fund (602)
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 0 9,563 109,821 166,013 5,728 4,629 4,629 0 Total Expenditures 4,600 10,734 110,156 211,098 5,728 3,644,629 3,644,629 0 Revenues Over (Under) Expenditures 220,785 113,677 87,390 286,035 3,247,160 0 334,139 0 Fund Balance - Beginning 5,789,721 6,010,506 6,124,182 6,211,573 6,497,608 9,744,769 9,744,769 0 Fund Balance - Ending 6,010,506 6,124,182 6,211,573 6,497,608 9,744,769 9,744,769 10,078,908 0

03/10/2026 Item No.14.

IT Equipment Fund (603)
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
603-6030000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (50,000) (50,000) 0 603-6035000-000000-3610000 - Interest Earned 0 0 0 0 638 0 0 0 603-6039900-000000-3910000 - Transfers In 0 0 0 0 50,000 200,000 250,000 0 Total Revenues 0 0 0 0 50,000 200,000 250,000 0
Expenses
Capital Outlay
603-6031904-000000-9009005 - Equipment 0 0 0 0 0 150,000 150,000 0 Capital Outlay 0 0 0 0 0 150,000 150,000 0
Total Expenditures 0 0 0 0 0 150,000 150,000 0
Revenues Over (Under) Expenditures 0 0 0 0 50,000 50,000 100,000 0 Fund Balance - Beginning 0 0 0 0 0 50,000 100,000 0
Fund Balance - Ending 0 0 0 0 50,000 100,000 200,000 0

03/10/2026 Item No.14.

Folsom Ranch Finance Authority (604)
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
604-6045000-000000-3411801 - Other Reimbursements 3,641,102 4,368,187 5,262,349 5,680,019 6,987,599 10,689,300 10,689,300 0 604-6045000-000000-3620100 - Unrealized Gain/Loss 17,219,318 (38,765,139) 1,400,480 2,234,196 (7,582,418) 0 0 0 604-6045000-000000-3760110 - Other 102,026,458 12,130,791 20,655,000 10,884,783 39,732,446 0 0 0 Total Revenues 122,886,878 (22,266,161) 27,317,829 18,798,997 39,137,626 10,689,300 10,689,300 0 Expenses
Debt Service
604-6045000-000000-6404001 - Principal 435,000 555,000 845,000 1,010,000 1,225,000 2,430,000 2,430,000 0 604-6045000-000000-6404002 - Interest 3,641,102 4,368,187 5,262,349 5,719,165 6,987,599 8,259,300 8,259,300 0 Debt Service 4,076,102 4,923,187 6,107,349 6,729,165 8,212,599 10,689,300 10,689,300 0 Total Expenditures 4,076,102 4,923,187 6,107,349 6,729,165 8,212,599 10,689,300 10,689,300 0 Revenues Over (Under) Expenditures 118,810,776 (27,189,348) 21,210,480 12,069,832 30,925,027 0 0 0 Fund Balance - Beginning 14,034,513 132,845,288 105,655,940 126,866,420 138,936,252 169,861,279 169,861,279 0 Fund Balance - Ending 132,845,288105,655,940126,866,420138,936,252169,861,279169,861,279 169,861,279 0

03/10/2026 Item No.14.

Folsom Public Finance Authority (605)
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
605-6055000-000000-3411801 - Other Reimbursements1,450,796 1,273,126 1,235,789 1,062,233 983,195 6,072,474 6,072,474 0 605-6055000-000000-3610000 - Interest Earned (2,311) (353) 10,793 183 1,860 0 0 0 605-6055000-000000-3611000 - Fiscal Agent Interest 19 146 1,371 64 60 0 0 0 605-6055000-000000-3620100 - Unrealized Gain/Loss(1,360,341)(6,098,643) 1,131,144 103,754 (457,990) 0 0 0 605-6055000-000000-3760110 - Other 0 (13,988,242)155,224,159 0 0 0 0 0 Total Revenues 88,163 (18,813,965)157,603,255 1,166,235 527,125 6,072,474 6,072,474 0 Expenses
Debt Service
605-6055000-000000-6404001 - Principal 5,543,500 5,450,305 6,351,113 3,176,820 3,202,123 5,412,095 5,412,095 0 605-6055000-000000-6404002 - Interest 1,403,507 1,238,024 1,035,011 870,413 781,072 660,379 660,379 0 Debt Service 6,947,007 6,688,329 7,386,124 4,047,233 3,983,195 6,072,474 6,072,474 0 Other Financing Uses
605-6059900-000000-9907001 - Transfer Out 161 0 387,771 0 0 0 0 0 Other Financing Uses 161 0 387,771 0 0 0 0 0

03/10/2026 Item No.14.

Folsom Public Finance Authority (605)
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 6,947,168 6,688,329 7,773,894 4,047,233 3,983,195 6,072,474 6,072,474 0 Revenues Over (Under) Expenditures (6,859,005)(25,502,294)149,829,361(2,880,998)(3,456,070) 0 0 0 Fund Balance - Beginning (75,599,453)(82,458,458)(107,960,752)41,868,60938,987,61135,531,541 35,531,541 0 Fund Balance - Ending (82,458,458)(107,960,752)41,868,60938,987,61135,531,54135,531,541 35,531,541 0

03/10/2026 Item No.14.

Risk Management (606)
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
606-6060000-000000-3412601 - Act Ee Hlth Insurance 320 3,802 3,768 11,772 24,376 0 0 0 606-6060000-000000-3412602 - Vision 8,215 3,612 1,988 2,601 3,794 0 0 0 606-6060000-000000-3412603 - Dental 48,933 21,933 11,671 15,572 22,559 0 0 0 606-6060000-000000-3990000 - Use of Fund Balance (Budget)0 0 0 0 0 8,825 8,825 0 606-6063301-000000-3411800 - Reimbursements 720,035 372,981 1,226,147 1,334,606 1,483,161 1,408,390 1,408,390 0 606-6063301-000000-3412601 - Act Ee Hlth Insurance 84,721 76,805 70,316 71,096 74,378 89,822 89,822 0 606-6063301-000000-3412602 - Vision 856 1,231 1,344 1,279 1,130 1,599 1,599 0 606-6063301-000000-3412603 - Dental 5,398 7,877 8,236 7,965 7,098 9,930 9,930 0 606-6063400-000000-3411800 - Reimbursements 399,220 148,670 645,741 684,515 846,556 845,697 845,697 0 606-6063400-000000-3412601 - Act Ee Hlth Insurance 48,920 48,540 51,928 54,505 51,093 61,124 61,124 0 606-6063400-000000-3412602 - Vision 0 0 413 276 0 930 930 0 606-6063400-000000-3412603 - Dental 0 0 2,441 1,642 0 5,679 5,679 0 606-6063501-000000-3411800 - Reimbursements 981,701 386,896 1,827,299 1,999,237 2,217,619 2,346,313 2,346,313 0 606-6063501-000000-3412601 - Act Ee Hlth Insurance 110,367 114,279 128,194 154,320 181,421 187,300 187,300 0 606-6063501-000000-3412602 - Vision 0 0 991 657 0 2,144 2,144 0 606-6063501-000000-3412603 - Dental 0 0 5,706 3,867 0 13,272 13,272 0 606-6065000-000000-3410301 - Recovery Of Labor & Bene 539 2,493 2,451 506 3,432 1,000 1,000 0 606-6065000-000000-3411800 - Reimbursements 11,983,90214,941,75913,712,28814,652,18316,940,08917,512,490 17,512,490 0 606-6065000-000000-3412601 - Act Ee Hlth Insurance 762,348 741,400 702,694 782,674 796,878 946,418 946,418 0 606-6065000-000000-3412602 - Vision 7,363 11,154 11,096 10,524 10,022 12,039 12,039 0 606-6065000-000000-3412603 - Dental 46,433 68,409 65,574 65,508 64,672 74,111 74,111 0 606-6065000-000000-3412801 - Ret Ee Hlth Ins Cont 560,694 511,756 479,981 615,496 699,400 706,498 706,498 0 606-6065000-000000-3412802 - Vision 1,170 2,077 2,882 3,848 4,098 5,102 5,102 0 606-6065000-000000-3412803 - Dental 7,707 12,706 18,055 23,949 27,293 30,810 30,810 0 606-6065000-000000-3610000 - Interest Earned 46,939 17,112 46,681 70,095 11,936 30,000 30,000 0 606-6065000-000000-3620100 - Unrealized Gain/Loss (106,514) (215,280) 2,484 171,974 0 0 0 0 606-6065000-000000-3780000 - Sundry Revenue (932,759) 688,649 365,834 (885,398) 74,447 0 0 0 Total Revenues 14,786,50817,968,86119,396,20219,855,26923,545,45024,299,493 24,299,493 0 Expenses
Salaries & Benefits
606-6061100-000000-5051504 - Group Insurance 18,696 23,217 12,664 21,917 30,299 30,976 30,976 0

03/10/2026 Item No.14.

Risk Management (606)
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
606-6061100-000000-5051507 - Hlth Retirement Acct 1,850 2,400 2,750 3,000 2,350 3,000 3,000 0 606-6061100-000000-5051508 - Worker's Compensation 217 314 289 279 297 305 305 0 606-6061100-000000-5051520 - Employee Assistance Prog.111 114 126 138 375 114 114 0 606-6061100-000000-5051523 - Health Savings Accts 0 0 0 552 543 400 400 0 606-6061200-000000-5051504 - Group Insurance 56,066 57,090 57,925 63,350 55,542 68,335 68,335 0 606-6061200-000000-5051507 - Hlth Retirement Acct 675 600 600 600 800 1,200 1,200 0 606-6061200-000000-5051508 - Worker's Compensation 1,453 2,250 2,008 2,145 2,255 2,476 2,476 0 606-6061200-000000-5051520 - Employee Assistance Prog. 48 46 50 55 171 46 46 0 606-6061200-000000-5051523 - Health Savings Accts 0 0 0 0 111 480 480 0 606-6061203-000000-5051504 - Group Insurance 48,562 52,488 53,916 33,149 6,517 37,789 37,789 0 606-6061203-000000-5051507 - Hlth Retirement Acct 1,200 1,200 1,200 1,200 1,200 1,200 1,200 0 606-6061203-000000-5051508 - Worker's Compensation 961 1,409 1,444 1,632 1,863 1,807 1,807 0 606-6061203-000000-5051520 - Employee Assistance Prog. 45 46 50 55 191 56 56 0 606-6061203-000000-5051523 - Health Savings Accts 258 0 0 0 0 0 0 0 606-6061400-000000-5051504 - Group Insurance 28,750 24,673 24,589 20,545 24,157 29,399 29,399 0 606-6061400-000000-5051507 - Hlth Retirement Acct 150 600 600 775 1,200 1,200 1,200 0 606-6061400-000000-5051508 - Worker's Compensation 1,313 1,940 1,948 1,829 2,066 2,269 2,269 0 606-6061400-000000-5051520 - Employee Assistance Prog. 65 69 75 76 287 83 83 0 606-6061400-000000-5051523 - Health Savings Accts 0 203 195 76 100 300 300 0 606-6061601-000000-5051504 - Group Insurance 25,711 26,433 26,086 29,049 35,022 39,455 39,455 0 606-6061601-000000-5051507 - Hlth Retirement Acct 638 600 600 600 475 600 600 0 606-6061601-000000-5051508 - Worker's Compensation 1,136 1,545 1,562 1,639 1,638 1,922 1,922 0 606-6061601-000000-5051520 - Employee Assistance Prog. 47 46 50 55 171 46 46 0 606-6061601-000000-5051523 - Health Savings Accts 258 258 435 183 83 95 95 0 606-6061602-000000-5051504 - Group Insurance 68,074 47,890 40,954 68,405 78,928 85,563 85,563 0 606-6061602-000000-5051507 - Hlth Retirement Acct 1,800 1,550 1,625 2,250 2,275 2,400 2,400 0 606-6061602-000000-5051508 - Worker's Compensation 1,079 1,799 1,783 2,249 2,489 2,859 2,859 0 606-6061602-000000-5051520 - Employee Assistance Prog.100 89 84 138 458 115 115 0 606-6061602-000000-5051523 - Health Savings Accts 150 151 214 394 105 283 283 0 606-6061603-000000-5051504 - Group Insurance 110,914 112,039 105,972 111,822 93,677 120,013 120,013 0 606-6061603-000000-5051507 - Hlth Retirement Acct 2,700 2,925 3,350 3,475 3,000 3,000 3,000 0 606-6061603-000000-5051508 - Worker's Compensation 1,505 2,186 2,374 2,512 2,409 4,465 4,465 0 606-6061603-000000-5051520 - Employee Assistance Prog.110 111 139 160 478 115 115 0 606-6061603-000000-5051523 - Health Savings Accts 0 106 180 76 0 0 0 0 606-6061604-000000-5051504 - Group Insurance 69,057 59,666 65,339 64,863 64,523 86,714 86,714 0

03/10/2026 Item No.14.

Risk Management (606)
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
606-6061604-000000-5051507 - Hlth Retirement Acct 1,200 1,725 1,800 1,575 2,100 3,000 3,000 0 606-6061604-000000-5051508 - Worker's Compensation 2,389 3,639 3,258 2,723 3,144 5,230 5,230 0 606-6061604-000000-5051520 - Employee Assistance Prog.105 105 117 113 414 138 138 0 606-6061604-000000-5051523 - Health Savings Accts 250 455 448 474 413 399 399 0 606-6061700-000000-5051504 - Group Insurance 50,480 51,944 51,897 56,336 61,289 63,300 63,300 0 606-6061700-000000-5051507 - Hlth Retirement Acct 2,400 2,400 2,400 2,400 2,400 2,400 2,400 0 606-6061700-000000-5051508 - Worker's Compensation 1,919 3,053 2,990 3,106 3,418 4,588 4,588 0 606-6061700-000000-5051520 - Employee Assistance Prog. 91 91 100 110 383 95 95 0 606-6061700-000000-5051523 - Health Savings Accts 147 149 75 453 184 798 798 0 606-6061800-000000-5011001 - Permanent 157,832 162,097 203,690 126,724 184,040 183,498 293,599 110,101 606-6061800-000000-5011003 - Overtime 0 24 0 0 0 0 0 0
606-6061800-000000-5011014 - Annual Leave Account 0 0 0 0 0 2,506 4,265 1,759 606-6061800-000000-5051502 - FICA 12,046 13,665 16,726 9,867 14,101 14,575 23,572 8,997 606-6061800-000000-5051504 - Group Insurance 48,950 41,117 86,387 95,305 95,469 98,546 98,546 0 606-6061800-000000-5051506 - PERS 66,831 66,980 85,878 51,354 64,018 80,289 130,385 50,096 606-6061800-000000-5051507 - Hlth Retirement Acct 2,738 2,650 3,125 3,425 3,600 3,600 3,600 0 606-6061800-000000-5051508 - Worker's Compensation 1,854 2,855 3,045 3,195 3,675 4,307 4,307 0 606-6061800-000000-5051509 - Deferred Comp City Pd 3,946 4,978 6,566 3,128 7,252 6,994 10,263 3,269 606-6061800-000000-5051520 - Employee Assistance Prog.110 101 130 158 574 138 138 0 606-6061800-000000-5051522 - Combined Benefits 0 0 0 0 0 36,319 65,381 29,062 606-6061800-000000-5051523 - Health Savings Accts 364 0 139 407 360 751 751 0 606-6061902-000000-5051504 - Group Insurance 80,841 84,487 74,498 58,225 74,759 77,627 77,627 0 606-6061902-000000-5051507 - Hlth Retirement Acct 2,150 2,400 2,200 2,175 2,575 2,400 2,400 0 606-6061902-000000-5051508 - Worker's Compensation22,501 37,095 35,813 36,918 49,208 45,882 45,882 0 606-6061902-000000-5051520 - Employee Assistance Prog.104 114 117 128 506 114 114 0 606-6061904-000000-5051504 - Group Insurance 119,915 116,691 99,693 110,867 120,786 125,830 125,830 0 606-6061904-000000-5051507 - Hlth Retirement Acct 600 600 1,150 1,625 1,800 1,800 1,800 0 606-6061904-000000-5051508 - Worker's Compensation 3,351 4,326 4,103 4,495 4,899 5,789 5,789 0 606-6061904-000000-5051520 - Employee Assistance Prog.136 130 148 185 670 166 166 0 606-6061904-000000-5051523 - Health Savings Accts 961 905 291 315 224 582 582 0 606-6061905-000000-5051504 - Group Insurance (206) (150) (191) (222) (352) 28,432 28,432 0 606-6061905-000000-5051507 - Hlth Retirement Acct 0 0 0 0 0 1,200 1,200 0 606-6061905-000000-5051508 - Worker's Compensation (150) 14 (37) (52) (68) 1,544 1,544 0 606-6061905-000000-5051520 - Employee Assistance Prog. 0 0 0 0 0 46 46 0 606-6061909-000000-5051504 - Group Insurance 25,989 12,456 12,479 32,791 38,628 40,645 40,645 0

03/10/2026 Item No.14.

Risk Management (606)
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
606-6061909-000000-5051507 - Hlth Retirement Acct 600 425 750 1,200 1,200 1,200 1,200 0 606-6061909-000000-5051508 - Worker's Compensation 2,820 3,270 5,413 9,057 8,434 10,470 10,470 0 606-6061909-000000-5051520 - Employee Assistance Prog. 23 16 31 55 191 46 46 0 606-6061909-000000-5051523 - Health Savings Accts 0 49 180 76 0 0 0 0 606-6062110-000000-5051504 - Group Insurance 100,028 107,236 130,471 108,272 114,423 127,948 127,948 0 606-6062110-000000-5051507 - Hlth Retirement Acct 1,202 1,800 1,375 850 1,200 1,800 1,800 0 606-6062110-000000-5051508 - Worker's Compensation37,236 45,747 59,492 57,022 62,770 69,164 69,164 0 606-6062110-000000-5051520 - Employee Assistance Prog.129 114 153 150 574 160 160 0 606-6062110-000000-5051523 - Health Savings Accts 316 388 85 0 (540) 0 0 0 606-6062111-000000-5051504 - Group Insurance 423,428 407,199 431,683 386,366 377,124 419,828 419,828 0 606-6062111-000000-5051507 - Hlth Retirement Acct 9,100 8,725 10,125 9,750 10,550 12,000 12,000 0 606-6062111-000000-5051508 - Worker's Compensation16,755 25,338 25,350 23,082 26,670 29,906 29,906 0 606-6062111-000000-5051520 - Employee Assistance Prog.495 451 529 553 1,969 529 529 0 606-6062111-000000-5051523 - Health Savings Accts 881 802 257 1,290 (333) 1,530 1,530 0 606-6062112-000000-5051504 - Group Insurance 1,215,817 1,234,731 1,179,743 1,234,943 1,292,400 1,325,967 1,325,967 0 606-6062112-000000-5051507 - Hlth Retirement Acct 21,123 22,332 27,583 32,975 34,725 34,200 34,200 0 606-6062112-000000-5051508 - Worker's Compensation376,803 554,846 504,749 549,835 619,783 642,971 642,971 0 606-6062112-000000-5051520 - Employee Assistance Prog.1,414 1,386 1,442 1,794 6,396 1,610 1,610 0 606-6062112-000000-5051523 - Health Savings Accts 1,337 2,282 1,803 4,065 3,614 5,869 5,869 0 606-6062113-000000-5051504 - Group Insurance 276,648 263,364 207,543 235,740 258,317 276,874 276,874 0 606-6062113-000000-5051507 - Hlth Retirement Acct 6,425 5,418 5,417 6,450 7,325 10,200 10,200 0 606-6062113-000000-5051508 - Worker's Compensation84,675 111,575 89,640 106,190 122,205 128,515 128,515 0 606-6062113-000000-5051520 - Employee Assistance Prog.340 317 312 359 1,331 437 437 0 606-6062113-000000-5051523 - Health Savings Accts 1,322 1,439 401 659 992 1,075 1,075 0 606-6062220-000000-5051504 - Group Insurance 103,632 117,391 113,545 113,974 136,522 137,015 137,015 0 606-6062220-000000-5051507 - Hlth Retirement Acct 800 550 1,450 1,900 1,400 2,400 2,400 0 606-6062220-000000-5051508 - Worker's Compensation37,524 62,097 61,408 67,230 89,164 87,616 87,616 0 606-6062220-000000-5051520 - Employee Assistance Prog.101 112 143 170 640 184 184 0 606-6062220-000000-5051523 - Health Savings Accts 387 500 374 590 (4,906) 751 751 0 606-6062221-000000-5051504 - Group Insurance 1,157,426 1,177,779 1,089,007 1,261,615 1,296,437 1,334,101 1,334,101 0 606-6062221-000000-5051507 - Hlth Retirement Acct 25,875 27,450 31,325 37,150 37,500 42,600 42,600 0 606-6062221-000000-5051508 - Worker's Compensation598,593 771,217 793,798 800,730 923,478 903,402 903,402 0 606-6062221-000000-5051520 - Employee Assistance Prog.1,519 1,551 1,810 2,155 7,171 1,886 1,886 0 606-6062221-000000-5051523 - Health Savings Accts 5,138 6,932 5,623 11,443 11,206 16,991 16,991 0 606-6062222-000000-5051504 - Group Insurance 32,500 32,720 17,254 15,209 12,431 17,880 17,880 0

03/10/2026 Item No.14.

Risk Management (606)
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
606-6062222-000000-5051507 - Hlth Retirement Acct 1,750 1,675 825 1,500 1,025 1,200 1,200 0 606-6062222-000000-5051508 - Worker's Compensation 9,496 10,218 6,046 9,394 9,439 10,677 10,677 0 606-6062222-000000-5051520 - Employee Assistance Prog. 66 64 34 69 163 46 46 0 606-6062222-000000-5051523 - Health Savings Accts 0 0 0 0 44 0 0 0 606-6062300-000000-5051504 - Group Insurance 16,968 14,775 7,397 16,239 46,932 50,029 50,029 0 606-6062300-000000-5051507 - Hlth Retirement Acct 1,800 1,675 1,800 1,725 1,800 1,800 1,800 0 606-6062300-000000-5051508 - Worker's Compensation 1,317 1,869 1,980 2,545 3,618 4,152 4,152 0 606-6062300-000000-5051520 - Employee Assistance Prog. 68 64 75 86 347 92 92 0 606-6062310-000000-5051504 - Group Insurance 121,274 116,603 107,288 111,408 84,142 120,715 120,715 0 606-6062310-000000-5051507 - Hlth Retirement Acct 3,000 2,750 2,650 3,175 3,075 3,600 3,600 0 606-6062310-000000-5051508 - Worker's Compensation 9,377 13,069 13,347 11,585 7,596 17,980 17,980 0 606-6062310-000000-5051520 - Employee Assistance Prog.136 128 135 155 490 137 137 0 606-6062310-000000-5051523 - Health Savings Accts 258 258 435 183 (66) 288 288 0 606-6062320-000000-5051504 - Group Insurance 196,155 204,181 181,417 195,200 205,817 226,172 226,172 0 606-6062320-000000-5051507 - Hlth Retirement Acct 3,525 3,600 3,650 4,350 5,025 6,000 6,000 0 606-6062320-000000-5051508 - Worker's Compensation 6,528 10,659 11,770 11,496 12,859 17,306 17,306 0 606-6062320-000000-5051520 - Employee Assistance Prog.201 206 207 255 968 274 274 0 606-6062320-000000-5051523 - Health Savings Accts 481 500 157 446 313 682 682 0 606-6062325-000000-5051504 - Group Insurance 49,186 50,382 52,605 55,979 59,401 63,136 63,136 0 606-6062325-000000-5051508 - Worker's Compensation 3,568 5,393 5,133 5,200 5,509 6,208 6,208 0 606-6062325-000000-5051520 - Employee Assistance Prog. 45 46 50 55 191 46 46 0 606-6062330-000000-5051504 - Group Insurance 104,875 115,986 115,632 96,378 108,918 114,291 114,291 0 606-6062330-000000-5051507 - Hlth Retirement Acct 1,200 1,475 1,775 1,825 2,400 1,800 1,800 0 606-6062330-000000-5051508 - Worker's Compensation 2,360 4,517 4,393 3,303 3,653 3,970 3,970 0 606-6062330-000000-5051520 - Employee Assistance Prog.113 125 147 136 478 135 135 0 606-6062330-000000-5051523 - Health Savings Accts 0 0 0 156 914 900 900 0 606-6062400-000000-5051506 - PERS 0 0 0 0 369 0 0 0
606-6062500-000000-5051506 - PERS 0 0 0 0 369 0 0 0
606-6062601-000000-5051504 - Group Insurance 135,921 140,694 152,447 200,020 199,461 212,668 212,668 0 606-6062601-000000-5051507 - Hlth Retirement Acct 3,450 2,775 3,025 3,954 4,025 4,200 4,200 0 606-6062601-000000-5051508 - Worker's Compensation13,141 15,708 13,995 10,764 6,850 20,800 20,800 0 606-6062601-000000-5051520 - Employee Assistance Prog.217 176 196 226 712 197 197 0 606-6062601-000000-5051523 - Health Savings Accts 144 0 0 0 (252) 384 384 0 606-6062651-000000-5051504 - Group Insurance 151,144 174,743 168,156 160,437 183,070 188,258 188,258 0 606-6062651-000000-5051507 - Hlth Retirement Acct 3,300 3,750 3,400 3,246 3,700 5,850 5,850 0

03/10/2026 Item No.14.

Risk Management (606)
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
606-6062651-000000-5051508 - Worker's Compensation 8,474 15,489 15,044 14,101 13,714 26,420 26,420 0 606-6062651-000000-5051520 - Employee Assistance Prog.215 231 238 256 929 260 260 0 606-6062651-000000-5051523 - Health Savings Accts 569 582 213 916 925 1,653 1,653 0 606-6062700-000000-5051504 - Group Insurance 72,937 78,036 64,200 95,365 96,624 111,005 111,005 0 606-6062700-000000-5051507 - Hlth Retirement Acct 775 1,412 1,300 1,800 2,387 2,400 2,400 0 606-6062700-000000-5051508 - Worker's Compensation 1,884 2,705 2,759 2,837 3,177 4,019 4,019 0 606-6062700-000000-5051520 - Employee Assistance Prog. 97 100 100 108 380 103 103 0 606-6062700-000000-5051523 - Health Savings Accts 258 258 7,154 (6,786) 373 384 384 0 606-6062710-000000-5051504 - Group Insurance 105,667 138,393 148,395 175,051 191,534 197,309 197,309 0 606-6062710-000000-5051507 - Hlth Retirement Acct 1,806 2,475 4,300 1,657 3,323 3,900 3,900 0 606-6062710-000000-5051508 - Worker's Compensation 7,166 19,928 23,169 29,831 32,034 31,990 31,990 0 606-6062710-000000-5051520 - Employee Assistance Prog.114 140 172 194 721 195 195 0 606-6062710-000000-5051523 - Health Savings Accts 38 0 304 440 133 501 501 0 606-6062720-000000-5051504 - Group Insurance 89,733 99,220 94,662 106,963 125,168 130,857 130,857 0 606-6062720-000000-5051507 - Hlth Retirement Acct 881 1,062 1,114 1,472 1,977 1,800 1,800 0 606-6062720-000000-5051508 - Worker's Compensation 8,191 15,357 15,223 17,291 17,568 18,761 18,761 0 606-6062720-000000-5051520 - Employee Assistance Prog.101 109 121 137 487 142 142 0 606-6062720-000000-5051523 - Health Savings Accts 0 0 8 273 262 501 501 0 606-6062730-000000-5051504 - Group Insurance 23,736 30,913 25,823 39,194 42,219 49,253 49,253 0 606-6062730-000000-5051507 - Hlth Retirement Acct 1,481 1,663 1,631 1,625 988 1,800 1,800 0 606-6062730-000000-5051508 - Worker's Compensation12,499 22,024 25,190 24,844 25,274 23,147 23,147 0 606-6062730-000000-5051520 - Employee Assistance Prog. 79 86 93 102 253 91 91 0 606-6062900-000000-5051504 - Group Insurance 151,629 163,328 175,810 194,279 165,231 222,059 222,059 0 606-6062900-000000-5051507 - Hlth Retirement Acct 4,900 4,250 5,200 5,950 6,325 6,600 6,600 0 606-6062900-000000-5051508 - Worker's Compensation 3,362 4,579 4,766 4,986 5,239 5,480 5,480 0 606-6062900-000000-5051520 - Employee Assistance Prog.262 230 273 322 1,124 274 274 0 606-6062900-000000-5051523 - Health Savings Accts 630 752 588 183 0 0 0 0 606-6063200-000000-5051504 - Group Insurance 158,686 153,168 145,258 147,071 142,682 168,129 168,129 0 606-6063200-000000-5051507 - Hlth Retirement Acct 1,805 1,818 1,349 2,478 4,110 5,400 5,400 0 606-6063200-000000-5051508 - Worker's Compensation53,791 84,907 82,422 68,447 78,115 108,600 108,600 0 606-6063200-000000-5051520 - Employee Assistance Prog.204 206 206 245 942 278 278 0 606-6063200-000000-5051523 - Health Savings Accts 0 0 0 153 105 283 283 0 606-6063201-000000-5051504 - Group Insurance 123,420 125,297 110,022 125,959 133,517 138,115 138,115 0 606-6063201-000000-5051507 - Hlth Retirement Acct 1,800 1,800 1,475 1,800 1,800 1,800 1,800 0 606-6063201-000000-5051508 - Worker's Compensation(107,505) 61,430 61,947 67,851 72,035 80,995 80,995 0

03/10/2026 Item No.14.

Risk Management (606)
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
606-6063201-000000-5051520 - Employee Assistance Prog.181 183 186 221 765 184 184 0 606-6063201-000000-5051523 - Health Savings Accts 0 0 1 407 242 751 751 0 606-6063301-000000-5051504 - Group Insurance 163,554 163,979 123,555 136,227 148,602 154,363 154,363 0 606-6063301-000000-5051506 - PERS 2,436 2,484 2,534 2,585 2,636 0 0 0 606-6063301-000000-5051507 - Hlth Retirement Acct 2,400 2,300 2,150 2,425 3,000 4,200 4,200 0 606-6063301-000000-5051508 - Worker's Compensation34,774 49,298 44,204 51,109 60,500 60,988 60,988 0 606-6063301-000000-5051520 - Employee Assistance Prog.147 145 152 180 717 199 199 0 606-6063301-000000-5051523 - Health Savings Accts 481 500 150 407 285 751 751 0 606-6063302-000000-5051504 - Group Insurance 153,652 128,181 145,409 167,856 174,759 187,682 187,682 0 606-6063302-000000-5051507 - Hlth Retirement Acct 3,600 4,000 4,468 4,450 4,500 4,500 4,500 0 606-6063302-000000-5051508 - Worker's Compensation41,817 54,491 55,588 55,204 61,617 59,400 59,400 0 606-6063302-000000-5051520 - Employee Assistance Prog.196 175 198 232 813 222 222 0 606-6063302-000000-5051523 - Health Savings Accts 0 0 0 552 218 1,001 1,001 0 606-6063303-000000-5051504 - Group Insurance 124,173 122,069 126,273 129,703 139,836 146,162 146,162 0 606-6063303-000000-5051507 - Hlth Retirement Acct 1,200 1,300 1,800 1,800 1,800 2,400 2,400 0 606-6063303-000000-5051508 - Worker's Compensation27,628 40,496 39,992 40,645 44,016 52,889 52,889 0 606-6063303-000000-5051520 - Employee Assistance Prog.136 130 150 166 574 160 160 0 606-6063303-000000-5051523 - Health Savings Accts 345 353 577 1,476 436 2,002 2,002 0 606-6063304-000000-5051504 - Group Insurance 80,858 71,344 74,260 90,015 97,536 102,738 102,738 0 606-6063304-000000-5051507 - Hlth Retirement Acct 1,200 1,200 1,800 1,825 2,950 3,000 3,000 0 606-6063304-000000-5051508 - Worker's Compensation21,690 31,498 41,372 41,493 33,985 55,951 55,951 0 606-6063304-000000-5051520 - Employee Assistance Prog.113 114 150 167 602 158 158 0 606-6063304-000000-5051523 - Health Savings Accts 738 758 585 590 285 751 751 0 606-6063305-000000-5051504 - Group Insurance 38,619 41,367 42,282 35,135 33,921 39,254 39,254 0 606-6063305-000000-5051507 - Hlth Retirement Acct 1,125 1,200 1,200 1,400 1,800 1,800 1,800 0 606-6063305-000000-5051508 - Worker's Compensation 3,732 5,825 5,431 4,449 5,593 7,680 7,680 0 606-6063305-000000-5051520 - Employee Assistance Prog. 65 69 75 70 287 86 86 0 606-6063305-000000-5051523 - Health Savings Accts 0 0 0 35 205 144 144 0 606-6063400-000000-5051504 - Group Insurance 155,555 158,024 163,783 196,603 209,003 215,619 215,619 0 606-6063400-000000-5051507 - Hlth Retirement Acct 3,300 3,300 3,307 3,425 3,900 4,200 4,200 0 606-6063400-000000-5051508 - Worker's Compensation45,200 66,309 66,975 68,742 65,834 77,370 77,370 0 606-6063400-000000-5051520 - Employee Assistance Prog.215 217 238 268 965 239 239 0 606-6063400-000000-5051523 - Health Savings Accts 0 0 0 216 42 399 399 0 606-6063401-000000-5051504 - Group Insurance 112,645 106,736 110,563 123,371 120,679 137,037 137,037 0 606-6063401-000000-5051507 - Hlth Retirement Acct 1,800 1,800 2,375 2,400 2,400 3,600 3,600 0

03/10/2026 Item No.14.

Risk Management (606)
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
606-6063401-000000-5051508 - Worker's Compensation25,043 33,668 30,790 35,176 31,404 43,536 43,536 0 606-6063401-000000-5051520 - Employee Assistance Prog.125 114 136 152 526 171 171 0 606-6063401-000000-5051523 - Health Savings Accts 0 0 0 216 504 864 864 0 606-6063501-000000-5051504 - Group Insurance 697,741 769,963 844,773 969,741 1,074,216 1,090,658 1,090,658 0 606-6063501-000000-5051506 - PERS 1,875 1,912 1,952 1,991 2,031 0 0 0 606-6063501-000000-5051507 - Hlth Retirement Acct 16,885 20,814 23,713 26,815 26,740 32,031 32,031 0 606-6063501-000000-5051508 - Worker's Compensation158,239 231,509 245,920 268,891 292,401 312,950 312,950 0 606-6063501-000000-5051520 - Employee Assistance Prog.918 1,009 1,159 1,374 4,741 1,330 1,330 0 606-6063501-000000-5051523 - Health Savings Accts 1,068 1,874 1,192 1,796 746 2,657 2,657 0 606-6063502-000000-5051504 - Group Insurance 16,566 28,518 24,732 24,478 26,098 30,847 30,847 0 606-6063502-000000-5051507 - Hlth Retirement Acct 600 1,125 1,575 1,375 1,763 2,400 2,400 0 606-6063502-000000-5051508 - Worker's Compensation 6,221 15,303 9,957 13,490 14,762 29,677 29,677 0 606-6063502-000000-5051520 - Employee Assistance Prog. 23 43 66 63 281 91 91 0 606-6063502-000000-5051523 - Health Savings Accts 273 111 146 76 0 0 0 0 606-6063503-000000-5051504 - Group Insurance 42,528 43,669 37,879 36,387 36,105 40,648 40,648 0 606-6063503-000000-5051507 - Hlth Retirement Acct 600 600 925 1,200 1,437 1,200 1,200 0 606-6063503-000000-5051508 - Worker's Compensation17,089 24,012 20,508 16,645 20,091 27,842 27,842 0 606-6063503-000000-5051520 - Employee Assistance Prog. 68 69 74 83 324 92 92 0 606-6063503-000000-5051523 - Health Savings Accts 0 0 0 0 50 0 0 0 606-6063700-000000-5051504 - Group Insurance 142,010 137,466 153,093 129,377 124,464 135,071 135,071 0 606-6063700-000000-5051507 - Hlth Retirement Acct 1,985 2,169 2,930 2,157 2,075 4,200 4,200 0 606-6063700-000000-5051508 - Worker's Compensation27,452 39,533 45,465 40,520 40,142 52,321 52,321 0 606-6063700-000000-5051520 - Employee Assistance Prog.151 148 181 164 519 182 182 0 606-6063700-000000-5051523 - Health Savings Accts 671 532 452 468 80 623 623 0 606-6063801-000000-5051504 - Group Insurance 110,141 114,855 104,461 104,576 115,718 120,151 120,151 0 606-6063801-000000-5051507 - Hlth Retirement Acct 2,250 2,400 2,625 3,000 3,500 3,600 3,600 0 606-6063801-000000-5051508 - Worker's Compensation41,895 60,566 59,085 68,784 74,988 73,736 73,736 0 606-6063801-000000-5051520 - Employee Assistance Prog.153 160 172 193 749 182 182 0 606-6063801-000000-5051523 - Health Savings Accts 106 106 180 76 0 0 0 0 606-6063802-000000-5051504 - Group Insurance 10,726 11,083 10,951 12,337 18,900 20,962 20,962 0 606-6063802-000000-5051507 - Hlth Retirement Acct 600 600 600 600 925 1,200 1,200 0 606-6063802-000000-5051508 - Worker's Compensation 507 784 1,731 2,725 3,590 3,247 3,247 0 606-6063802-000000-5051520 - Employee Assistance Prog. 23 23 25 28 147 46 46 0 606-6063803-000000-5051504 - Group Insurance 7,080 11,654 11,541 11,518 11,277 12,660 12,660 0 606-6063803-000000-5051507 - Hlth Retirement Acct 600 600 600 600 600 600 600 0

03/10/2026 Item No.14.

Risk Management (606)
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
606-6063803-000000-5051508 - Worker's Compensation 439 639 617 640 702 801 801 0 606-6063803-000000-5051520 - Employee Assistance Prog. 23 23 25 28 96 23 23 0 606-6063805-000000-5051504 - Group Insurance 79,629 82,689 91,374 109,166 102,841 115,808 115,808 0 606-6063805-000000-5051507 - Hlth Retirement Acct 2,400 2,400 2,609 2,850 2,213 3,000 3,000 0 606-6063805-000000-5051508 - Worker's Compensation12,008 21,820 23,824 28,108 29,069 35,625 35,625 0 606-6063805-000000-5051520 - Employee Assistance Prog.113 114 134 159 468 137 137 0 606-6064000-000000-5051504 - Group Insurance 108,825 114,271 104,618 117,744 123,799 130,309 130,309 0 606-6064000-000000-5051507 - Hlth Retirement Acct 3,756 3,887 4,100 4,200 4,288 3,900 3,900 0 606-6064000-000000-5051508 - Worker's Compensation22,685 28,146 32,792 36,676 35,784 39,447 39,447 0 606-6064000-000000-5051520 - Employee Assistance Prog.187 194 221 248 875 226 226 0 606-6064000-000000-5051523 - Health Savings Accts 147 149 62 380 259 682 682 0 606-6065000-000000-5051506 - PERS 7,221 7,354 7,529 7,690 7,116 0 0 0 606-6065000-000000-5051508 - Worker's Compensation 0 0 131,114 584,277 242,651 0 0 0 Salaries & Benefits 9,759,93110,849,23110,891,55812,004,42512,461,27813,151,843 13,355,127 203,284 Operating Expenses
606-6065000-000000-6102006 - Postage 0 0 0 0 36 0 0 0
606-6065000-000000-6102400 - Contracts 907,115 1,502,430 721,405 2,116,160 2,371,445 1,819,093 1,819,093 0 606-6065000-000000-6103012 - Small Equipment 0 0 0 3,194 3,907 0 0 0 Operating Expenses 907,115 1,502,430 721,405 2,119,354 2,375,388 1,819,093 1,819,093 0 Insurance
606-6061100-000000-6505016 - Liability Insurance 1,723 1,465 1,465 1,411 1,231 1,465 1,465 0 606-6061200-000000-6505016 - Liability Insurance 12,107 10,942 16,587 18,136 23,192 23,192 23,192 0 606-6061203-000000-6505016 - Liability Insurance 9,686 10,942 11,057 12,090 15,461 15,461 15,461 0 606-6061400-000000-6505016 - Liability Insurance 14,529 16,413 16,587 18,136 23,192 23,192 23,192 0 606-6061601-000000-6505016 - Liability Insurance 9,686 10,942 11,057 12,090 15,461 15,461 15,461 0 606-6061602-000000-6505016 - Liability Insurance 19,371 21,884 22,116 24,182 30,923 30,923 30,923 0 606-6061603-000000-6505016 - Liability Insurance 29,056 32,826 33,173 36,272 46,384 46,384 46,384 0 606-6061604-000000-6505016 - Liability Insurance 29,056 32,826 33,173 36,272 46,384 46,384 46,384 0 606-6061700-000000-6505016 - Liability Insurance 19,371 21,884 22,116 24,182 30,923 30,923 30,923 0 606-6061800-000000-6505016 - Liability Insurance 26,635 32,826 33,173 36,272 46,384 46,384 46,384 0 606-6061902-000000-6505016 - Liability Insurance 24,213 27,355 27,644 30,226 38,653 38,653 38,653 0

03/10/2026 Item No.14.

Risk Management (606)
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
606-6061904-000000-6505016 - Liability Insurance 24,213 27,355 27,644 30,226 38,653 38,653 38,653 0 606-6061905-000000-6505016 - Liability Insurance 4,844 5,473 5,530 12,090 15,461 15,461 15,461 0 606-6061909-000000-6505016 - Liability Insurance 4,844 5,473 4,806 12,090 15,461 15,461 15,461 0 606-6062110-000000-6505016 - Liability Insurance 24,213 32,826 28,828 36,272 46,384 46,384 46,384 0 606-6062111-000000-6505016 - Liability Insurance 108,961 117,625 103,298 137,834 176,260 176,260 176,260 0 606-6062112-000000-6505016 - Liability Insurance 305,092 344,671 302,689 386,903 494,765 494,765 494,765 0 606-6062113-000000-6505016 - Liability Insurance 77,483 87,537 76,874 108,816 139,152 139,152 139,152 0 606-6062220-000000-6505016 - Liability Insurance 24,213 27,355 33,173 42,318 54,115 54,115 54,115 0 606-6062221-000000-6505016 - Liability Insurance 334,148 377,497 381,495 481,907 610,725 610,725 610,725 0 606-6062222-000000-6505016 - Liability Insurance 14,529 16,413 16,587 12,090 15,461 15,461 15,461 0 606-6062300-000000-6505016 - Liability Insurance 14,529 16,413 16,587 18,136 23,192 23,192 23,192 0 606-6062310-000000-6505016 - Liability Insurance 29,056 32,826 33,173 36,272 46,384 46,384 46,384 0 606-6062320-000000-6505016 - Liability Insurance 43,585 49,239 49,760 54,408 69,576 69,576 69,576 0 606-6062325-000000-6505016 - Liability Insurance 9,686 10,942 11,057 12,090 15,461 15,461 15,461 0 606-6062330-000000-6505016 - Liability Insurance 29,056 32,826 33,173 36,272 46,384 46,384 46,384 0 606-6062601-000000-6505016 - Liability Insurance 46,248 52,247 45,883 51,688 66,097 66,097 66,097 0 606-6062651-000000-6505016 - Liability Insurance 39,953 45,135 55,288 66,498 85,038 85,038 85,038 0 606-6062651-000000-6505017 - Retiree Program 47,114 52,124 46,622 51,579 54,481 0 0 0 606-6062651-000000-6505019 - City Retiree Vision 606 587 615 611 595 0 0 0 606-6062651-000000-6505021 - City Retiree Dental 3,818 3,859 3,944 3,944 4,004 0 0 0 606-6062700-000000-6505016 - Liability Insurance 29,056 32,826 33,173 36,272 46,384 46,384 46,384 0 606-6062710-000000-6505016 - Liability Insurance 33,899 38,297 38,703 42,318 54,115 54,115 54,115 0 606-6062720-000000-6505016 - Liability Insurance 21,792 24,620 24,880 27,204 34,788 34,788 34,788 0 606-6062730-000000-6505016 - Liability Insurance 16,950 19,149 19,351 21,158 27,057 27,057 27,057 0 606-6062900-000000-6505016 - Liability Insurance 61,745 69,754 66,346 72,544 92,768 92,768 92,768 0 606-6063200-000000-6505016 - Liability Insurance 44,069 49,786 50,111 55,013 70,349 70,349 70,349 0 606-6063201-000000-6505016 - Liability Insurance 38,742 43,768 45,100 48,362 61,845 61,845 61,845 0 606-6063301-000000-6505016 - Liability Insurance 33,899 38,297 38,703 42,318 54,115 54,115 54,115 0 606-6063301-000000-6505017 - Retiree Program 175,869 160,922 154,010 164,722 144,485 155,820 155,820 0 606-6063301-000000-6505019 - City Retiree Vision 3,059 3,025 3,321 2,915 2,649 2,446 2,446 0 606-6063301-000000-6505021 - City Retiree Dental 16,365 15,915 15,783 16,080 15,186 15,723 15,723 0 606-6063302-000000-6505016 - Liability Insurance 46,006 51,974 44,232 48,362 61,845 61,845 61,845 0 606-6063303-000000-6505016 - Liability Insurance 29,056 32,826 33,173 36,272 46,384 46,384 46,384 0 606-6063304-000000-6505016 - Liability Insurance 24,213 27,355 27,644 36,272 46,384 46,384 46,384 0 606-6063305-000000-6505016 - Liability Insurance 14,529 16,413 16,587 18,136 23,192 23,192 23,192 0

03/10/2026 Item No.14.

Risk Management (606)
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
606-6063400-000000-6505016 - Liability Insurance 46,006 51,974 48,044 60,454 77,307 77,307 77,307 0 606-6063400-000000-6505017 - Retiree Program 43,753 36,575 35,088 41,106 34,476 85,649 85,649 0 606-6063400-000000-6505019 - City Retiree Vision 569 594 706 642 558 503 503 0 606-6063400-000000-6505021 - City Retiree Dental 2,869 2,896 2,968 3,250 3,038 3,057 3,057 0 606-6063401-000000-6505016 - Liability Insurance 24,213 27,355 26,691 30,226 38,653 38,653 38,653 0 606-6063501-000000-6505016 - Liability Insurance 206,300 233,063 273,404 304,989 390,014 390,014 390,014 0 606-6063501-000000-6505017 - Retiree Program 129,130 143,079 154,065 171,922 133,454 214,615 214,615 0 606-6063501-000000-6505019 - City Retiree Vision 3,393 3,367 3,961 3,694 3,280 3,145 3,145 0 606-6063501-000000-6505021 - City Retiree Dental 17,884 17,697 18,152 19,272 17,184 18,995 18,995 0 606-6063502-000000-6505016 - Liability Insurance 4,843 5,471 16,587 18,136 23,192 23,192 23,192 0 606-6063503-000000-6505016 - Liability Insurance 14,529 16,413 16,587 18,136 23,192 23,192 23,192 0 606-6063600-000000-6505017 - Retiree Program 97,667 84,109 81,024 76,205 67,550 0 0 0 606-6063600-000000-6505019 - City Retiree Vision 2,013 1,901 1,991 1,827 1,542 0 0 0 606-6063600-000000-6505021 - City Retiree Dental 11,469 11,131 10,826 10,015 8,680 0 0 0 606-6063700-000000-6505016 - Liability Insurance 37,531 42,400 45,100 47,758 61,072 61,072 61,072 0 606-6063801-000000-6505016 - Liability Insurance 33,899 38,297 38,703 42,318 54,115 54,115 54,115 0 606-6063802-000000-6505016 - Liability Insurance 4,843 5,471 5,529 6,046 7,731 7,731 7,731 0 606-6063802-000000-6505017 - Retiree Program 14,715 15,312 15,448 12,516 11,049 0 0 0 606-6063802-000000-6505019 - City Retiree Vision 164 159 166 165 161 0 0 0 606-6063802-000000-6505021 - City Retiree Dental 1,069 1,080 1,123 1,123 1,140 0 0 0 606-6063803-000000-6505016 - Liability Insurance 4,843 5,471 5,529 6,046 7,731 7,731 7,731 0 606-6063805-000000-6505016 - Liability Insurance 24,213 27,355 27,644 36,272 46,384 46,384 46,384 0 606-6064000-000000-6505016 - Liability Insurance 38,742 43,768 44,232 48,362 61,845 61,845 61,845 0 606-6065000-000000-6505016 - Liability Insurance 3,456 0 950,330 81,351 115,592 0 0 0 606-6065000-000000-6505017 - Retiree Program 3,638,127 3,686,965 3,821,412 4,191,824 4,629,700 4,669,488 4,669,488 0 606-6065000-000000-6505019 - City Retiree Vision 59,083 60,772 69,116 68,022 70,935 65,191 65,191 0 606-6065000-000000-6505021 - City Retiree Dental 326,734 341,273 352,448 385,342 396,333 406,472 406,472 0 Insurance 6,762,925 7,087,602 8,183,166 8,196,279 9,403,290 9,328,557 9,328,557 0 Other Financing Uses
606-6069900-000000-9907001 - Transfer Out 707,000 0 0 0 0 0 0 0 Other Financing Uses 707,000 0 0 0 0 0 0 0