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
Total Expenditures 18,136,97019,439,26419,796,12822,320,05724,239,95524,299,493 24,502,777177,034,137 Revenues Over (Under) Expenditures (3,350,463)(1,470,402) (399,926)(2,464,788) (694,505) 0 (203,284)(177,034,137) Fund Balance - Beginning 12,335,083 8,984,621 7,514,218 7,114,293 4,649,505 3,955,000 3,955,000 0 Fund Balance - Ending 8,984,621 7,514,218 7,114,293 4,649,505 3,955,000 3,955,000 3,751,716(177,034,137)
03/10/2026 Item No.14.
Police Vehicle/Equip Fund (607)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
607-6079900-000000-3910000 - Transfers In 0 0 0 0 0 520,982 520,982 0 Total Revenues 0 0 0 0 0 520,982 520,982 0
Expenses
Captial Outlay
607-6072110-000000-9009004 - Vehicles 0 0 0 0 0 520,982 520,982 0 Captial Outlay 0 0 0 0 0 520,982 520,982 0
Total Expenditures 0 0 0 0 0 520,982 520,982 0
Revenues Over (Under) Expenditures 0 0 0 0 0 0 0 0
Fund Balance - Beginning 0 0 0 0 0 0 0 0
Fund Balance - Ending 0 0 0 0 0 0 0 0
03/10/2026 Item No.14.
Fire Vehicle/Equip Fund (608)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
608-6089900-000000-3910000 - Transfers In 0 0 0 0 0 756,000 756,000 0 Total Revenues 0 0 0 0 0 756,000 756,000 0
Expenses
Capital Outlay
608-6082223-000000-9009005 - Equipment 0 0 0 0 0 756,000 756,000 0 Capital Outlay 0 0 0 0 0 756,000 756,000 0
Total Expenditures 0 0 0 0 0 756,000 756,000 0
Revenues Over (Under) Expenditures 0 0 0 0 0 0 0 0
Fund Balance - Beginning 0 0 0 0 0 0 0 0
Fund Balance - Ending 0 0 0 0 0 0 0 0
03/10/2026 Item No.14.
Park/Trail Maint/Rehab Fund (609)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
609-6092700-000000-3610000 - Interest Earned 0 0 0 0 96 0 12,792 12,792 609-6099900-000000-3910000 - Transfers In 0 0 0 0 791,588 0 334,139 334,139 Total Revenues 0 0 0 0 791,684 0 346,931 346,931
Expenses
Capital Outlay
609-6093802-PK2501-9009010 - Construction 0 0 0 0 0 0 791,684 791,684 Capital Outlay 0 0 0 0 0 0 791,684 791,684
Total Expenditures 0 0 0 0 0 0 791,684 791,684
Revenues Over (Under) Expenditures 0 0 0 0 791,684 0 (444,753) (444,753) Fund Balance - Beginning 0 0 0 0 0 791,684 791,684 0
Fund Balance - Ending 0 0 0 0 791,684 791,684 346,931 (444,753)
03/10/2026 Item No.14.
Blue Ravine East Agency (702)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
702-7025000-000000-3610000 - Interest Earned 93 71 209 342 387 0 0 0 Total Revenues 93 71 209 342 387 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 93 71 209 342 387 0 0 0 Fund Balance - Beginning 7,820 7,913 7,985 8,193 8,536 8,923 8,923 0 Fund Balance - Ending 7,913 7,985 8,193 8,536 8,923 8,923 8,923 0
03/10/2026 Item No.14.
CFD #23 IA7 Folsom Ranch (703)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
703-7030000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (4,100) (4,100) 0 703-7035000-000000-3550200 - A/D 0 0 0 12,688 202,670 0 0 0 703-7035000-000000-3610000 - Interest Earned 0 0 0 422 2,446 7,500 7,500 0 703-7035000-000000-3611000 - Fiscal Agent Interest 0 0 0 249 1,296 0 0 0 Total Revenues 0 0 0 13,359 206,412 3,400 3,400 0
Expenses
Operating Expense
703-7035000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 3,400 3,400 0 Operating Expense 0 0 0 0 0 3,400 3,400 0
Debt Service
703-7035000-000000-6404002 - Interest 0 0 0 0 33,188 0 0 0 703-7035000-000000-6404003 - Bank Charges 0 0 0 6,695 9,409 0 0 0 Debt Service 0 0 0 6,695 42,597 0 0 0
03/10/2026 Item No.14.
CFD #23 IA7 Folsom Ranch (703)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 6,695 42,597 3,400 3,400 0
Revenues Over (Under) Expenditures 0 0 0 6,664 163,815 0 0 0 Fund Balance - Beginning 0 0 0 0 6,664 170,479 170,479 0 Fund Balance - Ending 0 0 0 6,664 170,479 170,479 170,479 0
03/10/2026 Item No.14.
Legends 93-2 1915 AD Agency (706)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
706-7065000-000000-3610000 - Interest Earned 100 75 217 356 402 0 0 0 Total Revenues 100 75 217 356 402 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 100 75 217 356 402 0 0 0 Fund Balance - Beginning 8,676 8,776 8,850 9,067 9,423 9,825 9,825 0 Fund Balance - Ending 8,776 8,850 9,067 9,423 9,825 9,825 9,825 0
03/10/2026 Item No.14.
Natoma Station 92-1 1915 AD Agency (707)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
707-7075000-000000-3610000 - Interest Earned 380 165 530 873 989 0 0 0 Total Revenues 380 165 530 873 989 0 0 0
Expenses
Debt Service
707-7075000-000000-6404003 - Bank Charges 2,500 0 0 0 0 0 0 0 Debt Service 2,500 0 0 0 0 0 0 0
Total Expenditures 2,500 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures (2,120) 165 530 873 989 0 0 0 Fund Balance - Beginning 53,801 51,681 51,846 52,375 53,249 54,238 54,238 0 Fund Balance - Ending 51,681 51,846 52,375 53,249 54,238 54,238 54,238 0
03/10/2026 Item No.14.
Folsom Auto Plaza 1915 AD (708)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
708-7085000-000000-3610000 - Interest Earned 442 516 1,525 2,504 2,834 0 0 0 Total Revenues 442 516 1,525 2,504 2,834 0 0 0
Expenses
Debt Service
708-7085000-000000-6404003 - Bank Charges 2,403 0 0 0 0 0 0 0 Debt Service 2,403 0 0 0 0 0 0 0
Total Expenditures 2,403 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures (1,960) 516 1,525 2,504 2,834 0 0 0 Fund Balance - Beginning 62,760 60,800 61,316 62,841 65,345 68,179 68,179 0 Fund Balance - Ending 60,800 61,316 62,841 65,345 68,179 68,179 68,179 0
03/10/2026 Item No.14.
Lake Natoma Shore 93-1 AD Agency (709)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
709-7095000-000000-3610000 - Interest Earned 299 9 36 58 66 0 0 0 Total Revenues 299 9 36 58 66 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 299 9 36 58 66 0 0 0 Fund Balance - Beginning 1,073 1,372 1,381 1,417 1,476 1,542 1,542 0 Fund Balance - Ending 1,372 1,381 1,417 1,476 1,542 1,542 1,542 0
03/10/2026 Item No.14.
Prairie Oaks AD92-2 Refi (710)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
710-7105000-000000-3411800 - Reimbursements 0 100 0 0 0 0 0 0 710-7105000-000000-3510400 - Penalty 0 3,081 0 0 0 0 0 0 710-7105000-000000-3550200 - A/D 1,447 2,664 0 0 0 0 0 0 710-7105000-000000-3610000 - Interest Earned (417) 563 2,162 3,600 4,087 0 0 0 Total Revenues 1,030 6,407 2,162 3,600 4,087 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 1,030 6,407 2,162 3,600 4,087 0 0 0 Fund Balance - Beginning 322,867 323,897 330,305 332,467 336,067 340,155 340,155 0 Fund Balance - Ending 323,897 330,305 332,467 336,067 340,155 340,155 340,155 0
03/10/2026 Item No.14.
Cobble Hills RDG AD Agency (711)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
711-7115000-000000-3610000 - Interest Earned 255 263 779 1,279 1,448 0 0 0 Total Revenues 255 263 779 1,279 1,448 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 255 263 779 1,279 1,448 0 0 0 Fund Balance - Beginning 33,296 33,551 33,814 34,593 35,873 37,320 37,320 0 Fund Balance - Ending 33,551 33,814 34,593 35,873 37,320 37,320 37,320 0
03/10/2026 Item No.14.
Ridgeview 95-1 1915 AD Agency (712)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
712-7125000-000000-3610000 - Interest Earned 132 106 332 546 619 0 0 0 Total Revenues 132 106 332 546 619 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 132 106 332 546 619 0 0 0 Fund Balance - Beginning 15,722 15,854 15,961 16,292 16,839 17,457 17,457 0 Fund Balance - Ending 15,854 15,961 16,292 16,839 17,457 17,457 17,457 0
03/10/2026 Item No.14.
Cresleigh 95-2 AD Agency (713)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
713-7135000-000000-3610000 - Interest Earned 322 193 566 928 1,049 0 0 0 Total Revenues 322 193 566 928 1,049 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 322 193 566 928 1,049 0 0 0 Fund Balance - Beginning 22,796 23,118 23,311 23,877 24,805 25,854 25,854 0 Fund Balance - Ending 23,118 23,311 23,877 24,805 25,854 25,854 25,854 0
03/10/2026 Item No.14.
Hanndord Cross 1915 Refi (715)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
715-7155000-000000-3610000 - Interest Earned 3,590 340 1,098 1,792 2,025 0 0 0 Total Revenues 3,590 340 1,098 1,792 2,025 0 0 0
Expenses
Debt Service
715-7155000-000000-6404003 - Bank Charges 2,000 27 0 0 0 0 0 0 Debt Service 2,000 27 0 0 0 0 0 0
Total Expenditures 2,000 27 0 0 0 0 0 0
Revenues Over (Under) Expenditures 1,590 313 1,098 1,792 2,025 0 0 0 Fund Balance - Beginning 42,191 43,781 44,094 45,192 46,984 49,009 49,009 0 Fund Balance - Ending 43,781 44,094 45,192 46,984 49,009 49,009 49,009 0
03/10/2026 Item No.14.
CFD #23 IA2 Folsom Ranch (716)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
716-7160000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 22,959 22,959 0 716-7165000-000000-3550200 - A/D 0 0 11,912 162,612 605,079 579,200 579,200 0 716-7165000-000000-3610000 - Interest Earned 0 0 10 2,271 4,228 7,500 7,500 0 716-7165000-000000-3611000 - Fiscal Agent Interest 0 0 0 38,680 233,830 0 0 0 716-7165000-000000-3930103 - Mello-Roos Bond 0 0 0 10,760,000 0 0 0 0 716-7165000-000000-3940000 - Premium On Bonds 0 0 0 124,783 0 0 0 0 Total Revenues 0 0 11,921 11,088,346 843,137 609,659 609,659 0 Expenses
Operating Expense
716-7165000-000000-6103807 - Non-Direct Charges 0 0 0 7,300 7,300 11,584 11,584 0 Operating Expense 0 0 0 7,300 7,300 11,584 11,584 0
Debt Service
716-7165000-000000-6404001 - Principal 0 0 0 0 0 45,000 45,000 0 716-7165000-000000-6404002 - Interest 0 0 0 0 454,070 533,075 533,075 0 716-7165000-000000-6404003 - Bank Charges 2,813 3,857 4,084 8,390 19,787 20,000 20,000 0 716-7165000-000000-6404004 - Cost Of Issuance 0 0 0 413,233 0 0 0 0 Debt Service 2,813 3,857 4,084 421,623 473,857 598,075 598,075 0 Other Expense
716-7165000-000000-8908000 - Other 0 0 0 5,166,161 680,852 0 0 0 Other Expense 0 0 0 5,166,161 680,852 0 0 0
03/10/2026 Item No.14.
CFD #23 IA2 Folsom Ranch (716)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 2,813 3,857 4,084 5,595,084 1,162,008 609,659 609,659 0 Revenues Over (Under) Expenditures (2,813) (3,857) 7,837 5,493,261 (318,871) 0 0 0 Fund Balance - Beginning 0 (2,813) (6,669) 1,168 5,494,429 5,175,558 5,175,558 0 Fund Balance - Ending (2,813) (6,669) 1,168 5,494,429 5,175,558 5,175,558 5,175,558 0
03/10/2026 Item No.14.
CFD #23 IA3 Folsom Ranch (718)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
718-7180000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 20,258 20,258 0 718-7185000-000000-3550200 - A/D 0 26,881 156,345 227,701 543,416 511,806 511,806 0 718-7185000-000000-3610000 - Interest Earned 0 96 3,821 8,354 4,048 15,000 15,000 0 718-7185000-000000-3611000 - Fiscal Agent Interest 0 19 277,268 340,990 160,211 0 0 0 718-7185000-000000-3930103 - Mello-Roos Bond 0 0 9,430,000 0 0 0 0 0 718-7185000-000000-3940000 - Premium On Bonds 0 0 3,957 0 0 0 0 0 Total Revenues 0 26,997 9,871,391 577,046 707,675 547,064 547,064 0 Expenses
Operating Expense
718-7185000-000000-6103807 - Non-Direct Charges 0 0 0 8,858 8,858 10,258 10,258 0 Operating Expense 0 0 0 8,858 8,858 10,258 10,258 0
Debt Service
718-7185000-000000-6404001 - Principal 0 0 0 0 0 70,000 70,000 0 718-7185000-000000-6404002 - Interest 0 0 247,261 442,856 442,856 441,806 441,806 0 718-7185000-000000-6404003 - Bank Charges 2,813 7,068 11,722 19,530 20,422 25,000 25,000 0 718-7185000-000000-6404004 - Cost Of Issuance 0 0 396,123 0 0 0 0 0 Debt Service 2,813 7,068 655,106 462,386 463,278 536,806 536,806 0 Other Expense
718-7185000-000000-8908000 - Other 0 0 0 5,930,584 0 0 0 0 Other Expense 0 0 0 5,930,584 0 0 0 0
03/10/2026 Item No.14.
CFD #23 IA3 Folsom Ranch (718)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 2,813 7,068 655,106 6,401,828 472,136 547,064 547,064 0 Revenues Over (Under) Expenditures (2,813) 19,929 9,216,285 (5,824,783) 235,538 0 0 0 Fund Balance - Beginning 0 (2,813) 17,117 9,233,402 3,408,620 3,644,158 3,644,158 0 Fund Balance - Ending (2,813) 17,117 9,233,402 3,408,620 3,644,158 3,644,158 3,644,158 0
03/10/2026 Item No.14.
CFD #23 IA4 Folsom Ranch (719)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
719-7190000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 568,850 568,850 0 719-7195000-000000-3550200 - A/D 0 0 0 234,710 478,015 0 0 0 719-7195000-000000-3610000 - Interest Earned 0 0 0 (8,220) 23,999 7,500 7,500 0 719-7195000-000000-3611000 - Fiscal Agent Interest 0 0 0 2,286 38,196 0 0 0 719-7195000-000000-3930103 - Mello-Roos Bond 0 0 0 0 10,705,000 0 0 0 719-7195000-000000-3940000 - Premium On Bonds 0 0 0 0 517,033 0 0 0 Total Revenues 0 0 0 228,776 11,762,243 576,350 576,350 0 Expenses
Operating Expense
719-7195000-000000-6103807 - Non-Direct Charges 6,600 6,600 0 Operating Expense 0 0 0 0 0 6,600 6,600 0
Debt Service
719-7195000-000000-6404001 - Principal 0 0 0 0 0 20,000 20,000 0 719-7195000-000000-6404002 - Interest 0 0 0 0 127,865 534,750 534,750 0 719-7195000-000000-6404003 - Bank Charges 2,813 3,857 4,084 8,324 12,759 15,000 15,000 0 719-7195000-000000-6404004 - Cost Of Issuance 0 0 0 0 394,200 0 0 0 Debt Service 2,813 3,857 4,084 8,324 534,824 569,750 569,750 0
03/10/2026 Item No.14.
CFD #23 IA4 Folsom Ranch (719)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 2,813 3,857 4,084 8,324 534,824 576,350 576,350 0 Revenues Over (Under) Expenditures (2,813) (3,857) (4,084) 220,451 11,227,419 0 0 0 Fund Balance - Beginning 0 (2,813) (6,669) (10,754) 209,698 11,437,116 11,437,116 0 Fund Balance - Ending (2,813) (6,669) (10,754) 209,698 11,437,11611,437,116 11,437,116 0
03/10/2026 Item No.14.
CFD 2013-01 Water (720)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
720-7200000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 1,453,000 1,453,000 0 720-7205000-000000-3550200 - A/D 1,960,805 2,041,140 1,926,039 1,732,740 1,540,791 0 0 0 720-7205000-000000-3550201 - Prepayment 15,352 64,737 39,219 0 0 0 0 0 720-7205000-000000-3610000 - Interest Earned 10,451 14,414 41,126 68,870 50,524 20,000 20,000 0 720-7205000-000000-3611000 - Fiscal Agent Interest 1,120 175 6,685 10,813 8,181 0 0 0 Total Revenues 1,987,727 2,120,466 2,013,068 1,812,423 1,599,496 1,473,000 1,473,000 0 Expenses
Operating Expenses
720-7205000-000000-6102400 - Contracts 2,839,695 1,895,066 1,880,066 1,747,005 1,429,322 1,440,000 1,440,000 0 720-7205000-000000-6103807 - Non-Direct Charges 0 30,770 30,770 33,000 33,000 33,000 33,000 0 Operating Expenses 2,839,695 1,925,836 1,910,836 1,780,005 1,462,322 1,473,000 1,473,000 0 Debt Service
720-7205000-000000-6404003 - Bank Charges 18,296 19,135 19,814 26,847 24,321 0 0 0 Debt Service 18,296 19,135 19,814 26,847 24,321 0 0 0
Other Financing Uses
720-7209900-000000-9907001 - Transfer Out 39,779 0 0 0 0 0 0 0 Other Financing Uses 39,779 0 0 0 0 0 0 0
03/10/2026 Item No.14.
CFD 2013-01 Water (720)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 2,897,769 1,944,972 1,930,649 1,806,852 1,486,643 1,473,000 1,473,000 0 Revenues Over (Under) Expenditures (910,042) 175,494 82,419 5,572 112,853 0 0 0 Fund Balance - Beginning 785,150 (124,892) 50,602 133,021 138,592 251,445 251,445 0 Fund Balance - Ending (124,892) 50,602 133,021 138,592 251,445 251,445 251,445 0
03/10/2026 Item No.14.
CFD #1 Willow CR SO Refi (721)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
721-7215000-000000-3610000 - Interest Earned 424 12 (1,816) 76 85 0 0 0 Total Revenues 424 12 (1,816) 76 85 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 424 12 (1,816) 76 85 0 0 0 Fund Balance - Beginning 5,971 6,395 6,407 4,592 4,667 4,752 4,752 0 Fund Balance - Ending 6,395 6,407 4,592 4,667 4,752 4,752 4,752 0
03/10/2026 Item No.14.
CFD #2 Natoma Station (722)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
722-7225000-000000-3411800 - Reimbursements 0 54 0 0 0 0 0 0 722-7225000-000000-3610000 - Interest Earned 323 880 2,794 4,614 5,228 0 0 0 Total Revenues 323 935 2,794 4,614 5,228 0 0 0
Expenses
Debt Service
722-7225000-000000-6404003 - Bank Charges 2,403 0 0 0 0 0 0 0 Debt Service 2,403 0 0 0 0 0 0 0
03/10/2026 Item No.14.
CFD #2 Natoma Station (722)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 2,403 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures (2,079) 935 2,794 4,614 5,228 0 0 0 Fund Balance - Beginning 33,489 31,410 32,344 35,138 39,752 44,981 44,981 0 Fund Balance - Ending 31,410 32,344 35,138 39,752 44,981 44,981 44,981 0
03/10/2026 Item No.14.
CFD #3 Folsom Heights Refi (723)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
723-7235000-000000-3610000 - Interest Earned 180 12 41 66 74 0 0 0 Total Revenues 180 12 41 66 74 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 180 12 41 66 74 0 0 0 Fund Balance - Beginning (167) 13 25 65 131 206 206 0
Fund Balance - Ending 13 25 65 131 206 206 206 0
03/10/2026 Item No.14.
CFD #4 Broadstone Refi (724)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
724-7245000-000000-3610000 - Interest Earned 7,003 404 1,366 2,219 2,504 0 0 0 Total Revenues 7,003 404 1,366 2,219 2,504 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 7,003 404 1,366 2,219 2,504 0 0 0 Fund Balance - Beginning (6,600) 403 807 2,173 4,391 6,896 6,896 0 Fund Balance - Ending 403 807 2,173 4,391 6,896 6,896 6,896 0
03/10/2026 Item No.14.
CFD #23 IA5 Folsom Ranch (725)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 Revenues 0 0 0 0 0 0 0 0
Expenses
Debt Service
725-7255000-000000-6404003 - Bank Charges 2,813 3,857 4,084 4,381 4,535 0 0 0 Debt Service 2,813 3,857 4,084 4,381 4,535 0 0 0
Total Expenditures 2,813 3,857 4,084 4,381 4,535 0 0 0
Revenues Over (Under) Expenditures (2,813) (3,857) (4,084) (4,381) (4,535) 0 0 0 Fund Balance - Beginning 0 (2,813) (6,669) (10,754) (15,135) (19,670) (19,670) 0 Fund Balance - Ending (2,813) (6,669) (10,754) (15,135) (19,670) (19,670) (19,670) 0
03/10/2026 Item No.14.
CFD #23 IA6 Folsom Ranch (726)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
726-7260000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (7,375) (7,375) 0 726-7265000-000000-3550200 - A/D 0 0 0 1,964 1,671 0 0 0 726-7265000-000000-3610000 - Interest Earned 0 0 0 0 0 7,500 7,500 0 726-7265000-000000-3611000 - Fiscal Agent Interest 0 0 0 19 15 0 0 0 Total Revenues 0 0 0 1,983 1,686 125 125 0
Expenses
Operating Expense
726-7265000-000000-6103807 - Non-Direct Charges 0 0 0 0 0 125 125 0 Operating Expense 0 0 0 0 0 125 125 0
Debt Service
726-7265000-000000-6404003 - Bank Charges 2,813 3,857 4,084 7,709 9,064 0 0 0 Debt Service 2,813 3,857 4,084 7,709 9,064 0 0 0
03/10/2026 Item No.14.
CFD #23 IA6 Folsom Ranch (726)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 2,813 3,857 4,084 7,709 9,064 125 125 0 Revenues Over (Under) Expenditures (2,813) (3,857) (4,084) (5,726) (7,377) 0 0 0 Fund Balance - Beginning 0 (2,813) (6,669) (10,754) (16,479) (23,856) (23,856) 0 Fund Balance - Ending (2,813) (6,669) (10,754) (16,479) (23,856) (23,856) (23,856) 0
03/10/2026 Item No.14.
CFD # 7 Broadstone #2 (727)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
727-7275000-000000-3550200 - A/D 2,318,635 6,466 0 0 0 0 0 0 727-7275000-000000-3610000 - Interest Earned 16,371 15,603 858 14,667 16,674 0 0 0 727-7275000-000000-3611000 - Fiscal Agent Interest 2,185 1,893 4,911 0 0 0 0 0 727-7275000-000000-3620100 - Unrealized Gain/Loss (32,764) (18,019) 0 0 0 0 0 0 727-7279900-000000-3910000 - Transfers In 0 0 387,771 0 0 0 0 0 Total Revenues 2,304,427 5,942 393,539 14,667 16,674 0 0 0 Expenses
Operating Expense
727-7275000-000000-6103807 - Non-Direct Charges 0 51,825 51,825 0 0 0 0 0 Operating Expense 0 51,825 51,825 0 0 0 0 0
Debt Service
727-7275000-000000-6404001 - Principal 2,103,837 1,988,310 3,225,000 0 0 0 0 0 727-7275000-000000-6404002 - Interest 297,553 216,730 88,365 0 0 0 0 0 727-7275000-000000-6404003 - Bank Charges 23,198 21,038 8,039 0 9,750 0 0 0 Debt Service 2,424,588 2,226,078 3,321,404 0 9,750 0 0 0
03/10/2026 Item No.14.
CFD # 7 Broadstone #2 (727)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
727-7279900-000000-9907001 - Transfer Out 51,825 0 0 0 0 0 0 0 Other Financing Uses 51,825 0 0 0 0 0 0 0
Total Expenditures 2,476,413 2,277,903 3,373,229 0 9,750 0 0 0 Revenues Over (Under) Expenditures (171,985) (2,271,961) (2,979,689) 14,667 6,924 0 0 0 Fund Balance - Beginning 5,925,729 5,753,744 3,481,783 502,094 516,760 523,684 523,684 0 Fund Balance - Ending 5,753,744 3,481,783 502,094 516,760 523,684 523,684 523,684 0
03/10/2026 Item No.14.
CFD #8 Parkway (728)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
728-7285000-000000-3550200 - A/D 1,330 0 0 0 0 0 0 0
728-7285000-000000-3610000 - Interest Earned (132) 29 934 1,458 1,663 0 0 0 728-7285000-000000-3611000 - Fiscal Agent Interest 135 9 0 0 0 0 0 0 Total Revenues 1,334 38 934 1,458 1,663 0 0 0
Expenses
Operating Expense
728-7285000-000000-6103807 - Non-Direct Charges 0 3,342 3,342 0 0 0 0 0 Operating Expense 0 3,342 3,342 0 0 0 0 0
Debt Service
728-7285000-000000-6404001 - Principal 315,877 271,897 0 0 0 0 0 0 728-7285000-000000-6404002 - Interest 11,391 3,603 0 0 0 0 0 0 728-7285000-000000-6404003 - Bank Charges 7,370 7,627 0 0 0 0 0 0 Debt Service 334,637 283,126 0 0 0 0 0 0
Other Financing Uses
728-7289900-000000-9907001 - Transfer Out 6,683 0 0 0 0 0 0 0 Other Financing Uses 6,683 0 0 0 0 0 0 0
03/10/2026 Item No.14.
CFD #8 Parkway (728)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 341,320 286,468 3,342 0 0 0 0 0
Revenues Over (Under) Expenditures (339,987) (286,430) (2,408) 1,458 1,663 0 0 0 Fund Balance - Beginning 1,004,790 664,803 378,373 375,965 377,423 379,086 379,086 0 Fund Balance - Ending 664,803 378,373 375,965 377,423 379,086 379,086 379,086 0
03/10/2026 Item No.14.
CFD #9 Willow Creek SO (729)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
729-7295000-000000-3610000 - Interest Earned 10,623 310 1,197 1,930 2,175 0 0 0 Total Revenues 10,623 310 1,197 1,930 2,175 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 10,623 310 1,197 1,930 2,175 0 0 0 Fund Balance - Beginning 24,128 34,751 35,061 36,258 38,188 40,363 40,363 0 Fund Balance - Ending 34,751 35,061 36,258 38,188 40,363 40,363 40,363 0
03/10/2026 Item No.14.
CFD #10 Russell Ranch (730)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
730-7300000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 35,176 35,176 0 730-7305000-000000-3550200 - A/D 4,903,256 4,868,444 4,880,486 4,851,647 5,344,144 4,726,708 4,726,708 0 730-7305000-000000-3550201 - Prepayment 0 0 0 6,236 0 0 0 0 730-7305000-000000-3610000 - Interest Earned 29,370 41,938 149,950 280,415 339,815 25,000 25,000 0 730-7305000-000000-3611000 - Fiscal Agent Interest 4,100 8,270 99,354 74,425 143,577 0 0 0 730-7305000-000000-3620100 - Unrealized Gain/Loss (58,946) (226,759) (35,845) 154,940 85,490 0 0 0 730-7305000-000000-3930200 - Refunding Proceed 6,394,000 0 0 0 0 0 0 0 Total Revenues 11,271,781 4,691,893 5,093,945 5,367,662 5,913,026 4,786,884 4,786,884 0 Expenses
Operating Expense
730-7305000-000000-6103807 - Non-Direct Charges 0 84,525 84,525 84,475 84,475 84,450 84,450 0 Operating Expense 0 84,525 84,525 84,475 84,475 84,450 84,450 0 Debt Service
730-7305000-000000-6404001 - Principal 1,830,000 3,449,000 3,522,000 3,600,000 3,678,000 4,235,000 4,235,000 0 730-7305000-000000-6404002 - Interest 798,599 774,148 695,837 615,590 500,152 432,434 432,434 0 730-7305000-000000-6404003 - Bank Charges 30,405 30,043 28,400 29,108 30,309 35,000 35,000 0 730-7305000-000000-6404004 - Cost Of Issuance 128,099 0 0 0 0 0 0 0 Debt Service 2,787,102 4,253,191 4,246,238 4,244,698 4,208,461 4,702,434 4,702,434 0 Other Expense
730-7305000-000000-8908000 - Other 9,567,874 0 0 0 0 0 0 0 Other Expense 9,567,874 0 0 0 0 0 0 0
Other Financing Uses
730-7309900-000000-9907001 - Transfer Out 84,525 0 0 0 0 0 0 0 Other Financing Uses 84,525 0 0 0 0 0 0 0
03/10/2026 Item No.14.
CFD #10 Russell Ranch (730)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 12,439,501 4,337,716 4,330,763 4,329,173 4,292,936 4,786,884 4,786,884 0 Revenues Over (Under) Expenditures (1,167,721) 354,177 763,182 1,038,489 1,620,090 0 0 0 Fund Balance - Beginning 9,987,689 8,819,968 9,174,145 9,937,327 10,975,817 12,595,906 12,595,906 0 Fund Balance - Ending 8,819,968 9,174,145 9,937,32710,975,81712,595,90612,595,906 12,595,906 0
03/10/2026 Item No.14.
CFD #11 Willow Springs (731)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
731-7315000-000000-3550200 - A/D 336,623 343,569 338,759 340,314 2,403 0 0 0 731-7315000-000000-3610000 - Interest Earned 43 148 259 3,449 (552) 0 0 0 731-7315000-000000-3611000 - Fiscal Agent Interest 250 310 1,676 2,922 224 0 0 0 Total Revenues 336,916 344,027 340,695 346,685 2,074 0 0 0 Expenses
Operating Expense
731-7315000-000000-6103807 - Non-Direct Charges 0 6,419 6,419 0 0 0 0 0 Operating Expense 0 6,419 6,419 0 0 0 0 0
Debt Service
731-7315000-000000-6404001 - Principal 300,000 300,000 315,000 75,000 0 0 0 0 731-7315000-000000-6404002 - Interest 22,428 14,418 6,208 1,001 0 0 0 0 731-7315000-000000-6404003 - Bank Charges 12,086 12,150 13,350 13,185 10,651 0 0 0 Debt Service 334,514 326,568 334,558 89,186 10,651 0 0 0 Other Financing Uses
731-7319900-000000-9907001 - Transfer Out 6,579 0 0 0 0 0 0 0 Other Financing Uses 6,579 0 0 0 0 0 0 0
03/10/2026 Item No.14.
CFD #11 Willow Springs (731)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 341,093 332,987 340,977 89,186 10,651 0 0 0 Revenues Over (Under) Expenditures (4,177) 11,040 (282) 257,499 (8,577) 0 0 0 Fund Balance - Beginning (332,295) (336,472) (325,432) (325,714) (68,215) (76,792) (76,792) 0 Fund Balance - Ending (336,472) (325,432) (325,714) (68,215) (76,792) (76,792) (76,792) 0
03/10/2026 Item No.14.
CFD #16 Islands IA2 (733)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
733-7330000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (69,786) (69,786) 0 733-7335000-000000-3550200 - A/D 277,448 286,920 291,472 297,168 305,987 367,305 367,305 0 733-7335000-000000-3610000 - Interest Earned 5,126 3,572 10,336 15,799 18,994 7,500 7,500 0 733-7335000-000000-3611000 - Fiscal Agent Interest 1,019 940 14,153 10,600 20,629 0 0 0 Total Revenues 283,593 291,431 315,961 323,567 345,609 305,019 305,019 0 Expenses
Operating Expense
733-7335000-000000-6103807 - Non-Direct Charges 0 8,230 8,230 9,506 9,506 8,550 8,550 0 Operating Expense 0 8,230 8,230 9,506 9,506 8,550 8,550 0 Debt Service
733-7335000-000000-6404001 - Principal 40,000 45,000 55,000 60,000 65,000 75,000 75,000 0 733-7335000-000000-6404002 - Interest 213,550 212,700 211,700 210,475 208,744 206,469 206,469 0 733-7335000-000000-6404003 - Bank Charges 11,492 12,814 11,803 12,103 18,809 15,000 15,000 0 Debt Service 265,042 270,514 278,503 282,578 292,552 296,469 296,469 0 Other Expense
733-7335000-000000-8908000 - Other 1,698,311 0 0 0 0 0 0 0 Other Expense 1,698,311 0 0 0 0 0 0 0
Other Financing Uses
733-7339900-000000-9907001 - Transfer Out 8,173 0 0 0 0 0 0 0 Other Financing Uses 8,173 0 0 0 0 0 0 0
03/10/2026 Item No.14.
CFD #16 Islands IA2 (733)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 1,971,526 278,744 286,733 292,084 302,058 305,019 305,019 0 Revenues Over (Under) Expenditures (1,687,933) 12,687 29,228 31,483 43,551 0 0 0 Fund Balance - Beginning 2,514,723 826,790 839,477 868,705 900,188 943,739 943,739 0 Fund Balance - Ending 826,790 839,477 868,705 900,188 943,739 943,739 943,739 0
03/10/2026 Item No.14.
CFD #14 Parkway II (734)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
734-7340000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (26,592) (26,592) 0 734-7345000-000000-3550200 - A/D 1,252,808 1,247,887 1,250,941 1,257,151 1,250,487 1,252,619 1,252,619 0 734-7345000-000000-3610000 - Interest Earned 5,440 4,615 15,339 20,147 23,462 15,000 15,000 0 734-7345000-000000-3611000 - Fiscal Agent Interest 726 870 4,549 8,362 7,635 0 0 0 Total Revenues 1,258,974 1,253,371 1,270,829 1,285,660 1,281,585 1,241,027 1,241,027 0 Expenses
Operating Expense
734-7345000-000000-6103807 - Non-Direct Charges 0 35,875 35,875 35,825 35,825 35,825 35,825 0 Operating Expense 0 35,875 35,875 35,825 35,825 35,825 35,825 0 Debt Service
734-7345000-000000-6404001 - Principal 855,000 875,000 895,000 920,000 950,000 970,000 970,000 0 734-7345000-000000-6404002 - Interest 336,754 313,658 290,029 265,799 240,834 215,202 215,202 0 734-7345000-000000-6404003 - Bank Charges 15,208 15,149 16,465 17,039 17,957 20,000 20,000 0 Debt Service 1,206,962 1,203,808 1,201,493 1,202,838 1,208,791 1,205,202 1,205,202 0 Other Financing Uses
734-7349900-000000-9907001 - Transfer Out 35,875 0 0 0 0 0 0 0 Other Financing Uses 35,875 0 0 0 0 0 0 0
03/10/2026 Item No.14.
CFD #14 Parkway II (734)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 1,242,837 1,239,683 1,237,368 1,238,663 1,244,616 1,241,027 1,241,027 0 Revenues Over (Under) Expenditures 16,137 13,689 33,461 46,997 36,969 0 0 0 Fund Balance - Beginning 1,098,779 1,114,916 1,128,605 1,162,066 1,209,063 1,246,031 1,246,031 0 Fund Balance - Ending 1,114,916 1,128,605 1,162,066 1,209,063 1,246,031 1,246,031 1,246,031 0
03/10/2026 Item No.14.
Folsom Historic District Business Improvement (735)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
735-7355000-000000-3550202 - Business Imp District 154,824 154,405 161,121 171,395 174,755 0 0 0 735-7355000-000000-3610000 - Interest Earned 75 62 668 49 515 0 0 0 735-7355000-000000-3611000 - Fiscal Agent Interest 45 55 288 547 474 0 0 0 Total Revenues 154,944 154,521 162,077 171,990 175,743 0 0 0 Expenses
Operating Expense
735-7355000-000000-6102400 - Contracts 147,696 151,540 156,958 164,072 96,344 0 0 0 Operating Expense 147,696 151,540 156,958 164,072 96,344 0 0 0 Debt Service
735-7355000-000000-6404003 - Bank Charges 4,140 4,269 4,418 4,595 4,776 0 0 0 Debt Service 4,140 4,269 4,418 4,595 4,776 0 0 0
Total Expenditures 151,836 155,809 161,375 168,667 101,120 0 0 0 Revenues Over (Under) Expenditures 3,108 (1,287) 702 3,323 74,623 0 0 0 Fund Balance - Beginning 4,635 7,743 6,455 7,157 10,480 85,103 85,103 0 Fund Balance - Ending 7,743 6,455 7,157 10,480 85,103 85,103 85,103 0
03/10/2026 Item No.14.
CFD #16 Islands at Parkshore (736)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
736-7360000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (94,213) (94,213) 0 736-7365000-000000-3550200 - A/D 157,908 162,944 170,666 172,156 177,185 257,263 257,263 0 736-7365000-000000-3610000 - Interest Earned 2,615 2,046 6,074 8,810 10,466 15,000 15,000 0 736-7365000-000000-3611000 - Fiscal Agent Interest 799 705 13,988 16,644 20,962 0 0 0 Total Revenues 161,322 165,694 190,728 197,610 208,613 178,050 178,050 0 Expenses
Operating Expense
736-7365000-000000-6103807 - Non-Direct Charges 0 8,075 8,075 8,907 8,907 8,225 8,225 0 Operating Expense 0 8,075 8,075 8,907 8,907 8,225 8,225 0 Debt Service
736-7365000-000000-6404001 - Principal 20,000 20,000 25,000 35,000 35,000 40,000 40,000 0 736-7365000-000000-6404002 - Interest 117,838 117,488 116,913 116,231 115,575 114,825 114,825 0 736-7365000-000000-6404003 - Bank Charges 11,523 11,895 11,880 12,177 16,750 15,000 15,000 0 Debt Service 149,361 149,383 153,793 163,408 167,325 169,825 169,825 0
03/10/2026 Item No.14.
CFD #16 Islands at Parkshore (736)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 Expense
736-7365000-000000-8908000 - Other 2,623,738 0 0 0 0 0 0 0 Other Expense 2,623,738 0 0 0 0 0 0 0
Other Financing Uses
736-7369900-000000-9907001 - Transfer Out 8,449 0 0 0 0 0 0 0 Other Financing Uses 8,449 0 0 0 0 0 0 0
Total Expenditures 2,781,548 157,458 161,868 172,315 176,232 178,050 178,050 0 Revenues Over (Under) Expenditures (2,620,226) 8,236 28,861 25,294 32,381 0 0 0 Fund Balance - Beginning 97,163 (2,523,063) (2,514,827) (2,485,967) (2,460,672) (2,428,291) (2,428,291) 0 Fund Balance - Ending (2,523,063)(2,514,827)(2,485,967)(2,460,672)(2,428,291)(2,428,291) (2,428,291) 0
03/10/2026 Item No.14.
CFD #17 Willow Hill Pipeline (737)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
737-7370000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (17,178) (17,178) 0 737-7375000-000000-3550200 - A/D 425,289 450,603 440,438 436,299 462,290 448,922 448,922 0 737-7375000-000000-3610000 - Interest Earned 12,057 8,411 24,023 38,139 42,898 20,000 20,000 0 737-7375000-000000-3611000 - Fiscal Agent Interest 382 942 13,627 9,874 19,997 0 0 0 Total Revenues 437,729 459,955 478,088 484,312 525,184 451,744 451,744 0 Expenses
Operating Expense
737-7375000-000000-6103807 - Non-Direct Charges 0 16,030 16,030 16,030 16,030 8,069 8,069 0 Operating Expense 0 16,030 16,030 16,030 16,030 8,069 8,069 0 Debt Service
737-7375000-000000-6404001 - Principal 140,000 145,000 145,000 150,000 160,000 165,000 165,000 0 737-7375000-000000-6404002 - Interest 265,481 260,934 255,950 250,694 244,975 238,675 238,675 0 737-7375000-000000-6404003 - Bank Charges 20,036 21,322 25,176 30,025 36,169 40,000 40,000 0 Debt Service 425,517 427,257 426,126 430,719 441,144 443,675 443,675 0 Other Financing Uses
737-7379900-000000-9907001 - Transfer Out 18,018 0 0 0 0 0 0 0 Other Financing Uses 18,018 0 0 0 0 0 0 0
03/10/2026 Item No.14.
CFD #17 Willow Hill Pipeline (737)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 443,535 443,287 442,156 446,749 457,174 451,744 451,744 0 Revenues Over (Under) Expenditures (5,806) 16,669 35,932 37,563 68,010 0 0 0 Fund Balance - Beginning 1,467,808 1,462,002 1,478,671 1,514,603 1,552,167 1,620,177 1,620,177 0 Fund Balance - Ending 1,462,002 1,478,671 1,514,603 1,552,167 1,620,177 1,620,177 1,620,177 0
03/10/2026 Item No.14.
CFD #18 Area Wide (738)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
738-7380000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 2,177,325 2,177,325 0 738-7385000-000000-3411800 - Reimbursements 0 0 0 0 (626,070) 0 0 0 738-7385000-000000-3550200 - A/D 306,639 710,872 1,209,842 1,597,438 2,434,391 2,270,869 2,270,869 0 738-7385000-000000-3610000 - Interest Earned 5,642 7,396 43,759 82,441 162,878 20,000 20,000 0 738-7385000-000000-3611000 - Fiscal Agent Interest 612 1,188 9,786 24,777 523,157 0 0 0 738-7385000-000000-3930103 - Mello-Roos Bond 0 0 0 0 26,735,000 0 0 0 738-7385000-000000-3940000 - Premium On Bonds 0 0 0 0 1,775,412 0 0 0 738-7385000-WA2501-3411800 - Reimbursements 0 0 0 0 626,070 0 0 0 Total Revenues 312,892 719,456 1,263,388 1,704,656 31,630,838 4,468,194 4,468,194 0 Expenses
Operating Expenses
738-7385000-000000-6102400 - Contracts 0 0 0 0 0 2,118,394 2,118,394 0 738-7385000-000000-6103807 - Non-Direct Charges 0 39,850 39,850 75,225 75,225 110,300 110,300 0 738-7385000-WA2501-6102400 - Contracts 0 0 0 0 200,000 0 0 0 Operating Expenses 0 39,850 39,850 75,225 275,225 2,228,694 2,228,694 0 Debt Service
738-7385000-000000-6404001 - Principal 0 0 0 0 0 890,000 890,000 0 738-7385000-000000-6404002 - Interest 0 0 0 0 475,289 1,314,500 1,314,500 0 738-7385000-000000-6404003 - Bank Charges 13,146 15,837 19,294 59,029 30,517 35,000 35,000 0 738-7385000-000000-6404004 - Cost Of Issuance 0 0 0 0 773,955 0 0 0 Debt Service 13,146 15,837 19,294 59,029 1,279,761 2,239,500 2,239,500 0 Other Expense
738-7385000-000000-8908000 - Other 109,603 561,678 742,303 0 3,270,421 0 0 0 Other Expense 109,603 561,678 742,303 0 3,270,421 0 0 0
03/10/2026 Item No.14.
CFD #18 Area Wide (738)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
738-7385000-000000-9009010 - Construction 0 0 0 0 2,684,731 0 16,888,143 16,888,143 738-7385000-WA2501-9009010 - Construction 0 0 0 0 6,420,906 0 0 0 Capital Outlay 0 0 0 0 9,105,637 0 16,888,143 16,888,143 Other Financing Uses
738-7389900-000000-9907001 - Transfer Out 16,950 0 0 0 0 0 0 0 Other Financing Uses 16,950 0 0 0 0 0 0 0
Total Expenditures 139,699 617,365 801,447 134,254 13,931,044 4,468,194 21,356,337 16,888,143 Revenues Over (Under) Expenditures 173,193 102,091 461,941 1,570,401 17,699,794 0 (16,888,143) (16,888,143) Fund Balance - Beginning 2,953 176,146 278,237 740,177 2,310,579 20,010,373 20,010,373 0 Fund Balance - Ending 176,146 278,237 740,177 2,310,57920,010,37320,010,373 3,122,230(16,888,143)
03/10/2026 Item No.14.
CFD #19 Mangini Ranch (739)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
739-7390000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (48,855) (48,855) 0 739-7395000-000000-3550200 - A/D 2,401,997 2,451,251 2,542,320 2,598,357 2,644,143 2,651,565 2,651,565 0 739-7395000-000000-3550202 - Business Imp District 1,435 1,463 0 0 0 0 0 0 739-7395000-000000-3610000 - Interest Earned 8,395 6,845 21,698 32,533 45,719 25,000 25,000 0 739-7395000-000000-3611000 - Fiscal Agent Interest 2,309 6,929 105,563 72,985 153,642 0 0 0 Total Revenues 2,414,136 2,466,488 2,669,581 2,703,875 2,843,503 2,627,710 2,627,710 0 Expenses
Operating Expense
739-7395000-000000-6103807 - Non-Direct Charges 0 46,953 46,953 49,947 49,947 49,947 49,947 0 Operating Expense 0 46,953 46,953 49,947 49,947 49,947 49,947 0 Debt Service
739-7395000-000000-6404001 - Principal 230,000 285,000 340,000 400,000 465,000 540,000 540,000 0 739-7395000-000000-6404002 - Interest 2,075,063 2,066,938 2,056,713 2,041,738 2,021,388 1,997,763 1,997,763 0 739-7395000-000000-6404003 - Bank Charges 29,296 32,610 33,557 37,587 38,361 40,000 40,000 0 Debt Service 2,334,359 2,384,547 2,430,270 2,479,325 2,524,748 2,577,763 2,577,763 0 Other Financing Uses
739-7399900-000000-9907001 - Transfer Out 31,178 0 0 0 0 0 0 0 Other Financing Uses 31,178 0 0 0 0 0 0 0
03/10/2026 Item No.14.
CFD #19 Mangini Ranch (739)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 2,365,537 2,431,500 2,477,223 2,529,272 2,574,695 2,627,710 2,627,710 0 Revenues Over (Under) Expenditures 48,599 34,988 192,359 174,604 268,808 0 0 0 Fund Balance - Beginning 3,260,440 3,309,039 3,344,027 3,536,386 3,710,989 3,979,797 3,979,797 0 Fund Balance - Ending 3,309,039 3,344,027 3,536,386 3,710,989 3,979,797 3,979,797 3,979,797 0
03/10/2026 Item No.14.
CFD #20 Russell Ranch (740)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
740-7400000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (19,800) (19,800) 0 740-7405000-000000-3550200 - A/D 672,196 865,198 787,387 1,449,796 1,481,198 1,480,619 1,480,619 0 740-7405000-000000-3610000 - Interest Earned 3,008 1,786 6,961 13,640 21,394 25,000 25,000 0 740-7405000-000000-3611000 - Fiscal Agent Interest 609 939 262,590 566,382 582,904 0 0 0 740-7405000-000000-3930103 - Mello-Roos Bond 0 0 11,225,000 0 0 0 0 0 Total Revenues 675,813 867,923 12,281,938 2,029,818 2,085,497 1,485,819 1,485,819 0 Expenses
Operating Expense
740-7405000-000000-6103807 - Non-Direct Charges 0 14,806 14,806 27,963 27,963 27,963 27,963 0 Operating Expense 0 14,806 14,806 27,963 27,963 27,963 27,963 0 Debt Service
740-7405000-000000-6404000 - Discounts On Bonds 0 0 43,104 0 0 0 0 0 740-7405000-000000-6404001 - Principal 65,000 80,000 100,000 115,000 195,000 230,000 230,000 0 740-7405000-000000-6404002 - Interest 648,775 646,600 773,975 1,204,856 1,199,906 1,192,856 1,192,856 0 740-7405000-000000-6404003 - Bank Charges 19,182 19,546 23,427 31,326 41,374 35,000 35,000 0 740-7405000-000000-6404004 - Cost Of Issuance 0 0 359,442 0 0 0 0 0 Debt Service 732,957 746,146 1,299,948 1,351,183 1,436,280 1,457,856 1,457,856 0 Other Financing Uses
740-7409900-000000-9907001 - Transfer Out 14,545 0 0 0 0 0 0 0 Other Financing Uses 14,545 0 0 0 0 0 0 0
03/10/2026 Item No.14.
CFD #20 Russell Ranch (740)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 747,502 760,952 1,314,754 1,379,146 1,464,243 1,485,819 1,485,819 0 Revenues Over (Under) Expenditures (71,689) 106,971 10,967,184 650,672 621,254 0 0 0 Fund Balance - Beginning 1,423,090 1,351,401 1,458,372 12,425,557 13,076,229 13,697,483 13,697,483 0 Fund Balance - Ending 1,351,401 1,458,37212,425,55713,076,22913,697,48313,697,483 13,697,483 0
03/10/2026 Item No.14.
CFD #21 White Rock Springs Ranch (741)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
741-7410000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (115,895) (115,895) 0 741-7415000-000000-3550200 - A/D 552,473 1,134,215 1,165,742 1,285,307 1,301,697 1,309,394 1,309,394 0 741-7415000-000000-3610000 - Interest Earned 563 2,049 6,944 11,081 20,257 25,000 25,000 0 741-7415000-000000-3611000 - Fiscal Agent Interest 790 2,735 50,341 39,471 74,230 0 0 0 741-7415000-000000-3930103 - Mello-Roos Bond 11,815,000 0 0 0 0 0 0 0 741-7415000-000000-3940000 - Premium On Bonds 1,100,949 0 0 0 0 0 0 0 Total Revenues 13,469,776 1,138,998 1,223,027 1,335,859 1,396,184 1,218,499 1,218,499 0 Expenses
Operating Expense
741-7415000-000000-6103807 - Non-Direct Charges 0 10,757 10,757 22,949 22,949 22,949 22,949 0 Operating Expense 0 10,757 10,757 22,949 22,949 22,949 22,949 0 Debt Service
741-7415000-000000-6404001 - Principal 0 45,000 155,000 180,000 210,000 240,000 240,000 0 741-7415000-000000-6404002 - Interest 480,350 883,665 945,825 940,475 933,900 925,550 925,550 0 741-7415000-000000-6404003 - Bank Charges 17,430 28,609 28,523 28,537 32,952 30,000 30,000 0 741-7415000-000000-6404004 - Cost Of Issuance 434,164 0 0 0 0 0 0 0 Debt Service 931,943 957,274 1,129,348 1,149,012 1,176,852 1,195,550 1,195,550 0 Other Expense
741-7415000-000000-8908000 - Other 8,620,417 2,988,426 0 0 0 0 0 0 Other Expense 8,620,417 2,988,426 0 0 0 0 0 0
Other Financing Uses
741-7419900-000000-9907001 - Transfer Out 10,500 0 0 0 0 0 0 0 Other Financing Uses 10,500 0 0 0 0 0 0 0
03/10/2026 Item No.14.
CFD #21 White Rock Springs Ranch (741)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 9,562,860 3,956,457 1,140,105 1,171,961 1,199,801 1,218,499 1,218,499 0 Revenues Over (Under) Expenditures 3,906,916 (2,817,459) 82,922 163,898 196,383 0 0 0 Fund Balance - Beginning 0 3,906,916 1,089,457 1,172,379 1,336,278 1,532,660 1,532,660 0 Fund Balance - Ending 3,906,916 1,089,457 1,172,379 1,336,278 1,532,660 1,532,660 1,532,660 0
03/10/2026 Item No.14.
CFD #22 Folsom Heights (742)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 Revenues 0 0 0 0 0 0 0 0
Expenses
Debt Service
742-7425000-000000-6404003 - Bank Charges 2,813 4,366 4,748 5,068 5,244 0 0 0 Debt Service 2,813 4,366 4,748 5,068 5,244 0 0 0
Total Expenditures 2,813 4,366 4,748 5,068 5,244 0 0 0
Revenues Over (Under) Expenditures (2,813) (4,366) (4,748) (5,068) (5,244) 0 0 0 Fund Balance - Beginning 0 (2,813) (7,178) (11,926) (16,994) (22,237) (22,237) 0 Fund Balance - Ending (2,813) (7,178) (11,926) (16,994) (22,237) (22,237) (22,237) 0
03/10/2026 Item No.14.
CFD #23 IA1 Folsom Ranch (743)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
743-7430000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 (17,609) (17,609) 0 743-7435000-000000-3411801 - Other Reimbursements 10,000 0 0 0 0 0 0 0 743-7435000-000000-3550200 - A/D 0 643,646 1,305,049 1,328,077 1,366,661 1,363,645 1,363,645 0 743-7435000-000000-3610000 - Interest Earned 19 1,611 8,490 12,264 17,484 25,000 25,000 0 743-7435000-000000-3611000 - Fiscal Agent Interest 907 8,194 200,592 230,364 181,241 0 0 0 743-7435000-000000-3930103 - Mello-Roos Bond 12,925,000 11,855,000 0 0 0 0 0 0 743-7435000-000000-3940000 - Premium On Bonds 668,400 275,791 0 0 0 0 0 0 Total Revenues 13,604,326 12,784,242 1,514,130 1,570,705 1,565,387 1,371,036 1,371,036 0 Expenses
Operating Expense
743-7435000-000000-6103807 - Non-Direct Charges 0 6,275 6,275 25,711 25,711 25,711 25,711 0 Operating Expense 0 6,275 6,275 25,711 25,711 25,711 25,711 0 Debt Service
743-7435000-000000-6404001 - Principal 0 0 105,000 165,000 195,000 230,000 230,000 0 743-7435000-000000-6404002 - Interest 171,433 510,050 982,625 1,093,025 1,087,350 1,080,325 1,080,325 0 743-7435000-000000-6404003 - Bank Charges 5,738 17,679 22,595 28,989 35,274 35,000 35,000 0 743-7435000-000000-6404004 - Cost Of Issuance 399,640 371,215 0 0 0 0 0 0 Debt Service 576,811 898,945 1,110,220 1,287,014 1,317,624 1,345,325 1,345,325 0 Other Expense
743-7435000-000000-8908000 - Other 9,704,352 445,497 8,897,147 1,824,343 2,070,777 0 0 0 Other Expense 9,704,352 445,497 8,897,147 1,824,343 2,070,777 0 0 0
03/10/2026 Item No.14.
CFD #23 IA1 Folsom Ranch (743)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 10,281,163 1,350,717 10,013,642 3,137,067 3,414,112 1,371,036 1,371,036 0 Revenues Over (Under) Expenditures 3,323,163 11,433,525 (8,499,511) (1,566,362) (1,848,725) 0 0 0 Fund Balance - Beginning 0 3,323,163 3,323,163 3,323,164 3,323,165 3,323,166 3,323,167 0 Fund Balance - Ending 3,323,163 3,323,163 3,323,164 3,323,165 3,323,166 3,323,167 3,323,169 3,323,170
03/10/2026 Item No.14.
Employee Healthcare Benefit Trust (749)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
749-7495000-000000-3411800 - Reimbursements 0 0 0 8,449,827 1,727,575 0 0 0 Total Revenues 0 0 0 8,449,827 1,727,575 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 0 0 0 8,449,827 1,727,575 0 0 0 Fund Balance - Beginning 2,100,000 2,100,000 2,100,000 2,100,000 10,549,827 12,277,402 12,277,402 0 Fund Balance - Ending 2,100,000 2,100,000 2,100,00010,549,82712,277,40212,277,402 12,277,402 0
03/10/2026 Item No.14.
Police Special Revenue (751)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
751-7510000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 26,110 26,110 0 751-7512110-000000-3411801 - Other Reimbursements 0 0 0 25,000 0 0 0 0 751-7512110-000000-3411811 - Post Training 25,000 0 0 0 0 0 0 0 751-7512110-000000-3411812 - Los Rios Cc Partnership (25,000) 0 0 0 0 0 0 0 751-7512110-000000-3422400 - Domestic Viol Restrng Ord 146 102 0 199 102 0 0 0 751-7512110-000000-3520104 - Assets Seizures / State 33,377 27,880 18,557 43,020 38,971 15,000 15,000 0 751-7512110-000000-3520300 - 15% 5,890 998 2,372 6,482 6,877 0 0 0 751-7512110-000000-3780000 - Sundry Revenue 0 0 0 100 0 0 0 0 751-7515000-000000-3610000 - Interest Earned 8,285 5,474 16,402 27,365 29,162 10,000 10,000 0 Total Revenues 47,698 34,455 37,330 102,165 75,111 51,110 51,110 0 Expenses
Operating Expenses
751-7512110-000000-6102005 - Training & Education 16,200 16,200 13,800 0 0 0 0 0 751-7512110-000000-6102400 - Contracts 0 0 0 0 67,400 0 0 0 751-7512110-000000-6103002 - Departmental 44,267 12,710 0 0 1,222 50,000 50,000 0 751-7512110-000000-6103012 - Small Equipment 93,602 3,233 0 25,000 0 0 0 0 Operating Expenses 154,068 32,143 13,800 25,000 68,622 50,000 50,000 0 Capital Outlay
751-7512110-000000-9009005 - Equipment 0 15,893 0 0 0 0 0 0 Capital Outlay 0 15,893 0 0 0 0 0 0
Other Financing Uses
751-7519900-000000-9907001 - Transfer Out 3,127 2,691 5,288 92,203 900 1,110 1,110 0 Other Financing Uses 3,127 2,691 5,288 92,203 900 1,110 1,110 0
03/10/2026 Item No.14.
Police Special Revenue (751)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 157,195 50,727 19,088 117,203 69,522 51,110 51,110 0 Revenues Over (Under) Expenditures (109,497) (16,272) 18,242 (15,037) 5,589 0 0 0 Fund Balance - Beginning 800,658 691,161 674,889 693,131 678,093 683,682 683,682 0 Fund Balance - Ending 691,161 674,889 693,131 678,093 683,682 683,682 683,682 0
03/10/2026 Item No.14.
Zoo Special Revenue (753)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
753-7530000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 97,000 97,000 0 753-7534000-000000-3457010 - Mini-Railroad Fees 0 18,874 22,609 17,938 24,676 22,000 22,000 0 753-7534000-000000-3750100 - Donations 13,200 10,365 12,901 36,454 65,944 10,000 10,000 0 753-7535000-000000-3610000 - Interest Earned 1,413 1,248 4,591 8,694 10,581 2,000 2,000 0 Total Revenues 14,613 30,486 40,102 63,086 101,201 131,000 131,000 0 Expenses
Operating Expense
753-7534000-000000-6102400 - Contracts 8,760 0 0 0 119,742 111,000 111,000 0 753-7534000-000000-6103012 - Small Equipment 5,368 0 0 0 0 20,000 20,000 0 Operating Expense 14,128 0 0 0 119,742 131,000 131,000 0 Other Financing Uses
753-7539900-000000-9907001 - Transfer Out 246 0 570 0 0 0 0 0 Other Financing Uses 246 0 570 0 0 0 0 0
03/10/2026 Item No.14.
Zoo Special Revenue (753)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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 14,374 0 570 0 119,742 131,000 131,000 0 Revenues Over (Under) Expenditures 239 30,486 39,532 63,086 (18,541) 0 0 0 Fund Balance - Beginning 135,874 136,113 166,599 206,131 269,217 250,676 250,676 0 Fund Balance - Ending 136,113 166,599 206,131 269,217 250,676 250,676 250,676 0
03/10/2026 Item No.14.
Wetland/Open Space Maintenance (760)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
760-7600000-000000-3990000 - Use of Fund Balance (Budget) 0 0 0 0 0 40,389 40,389 0 760-7605000-000000-3610000 - Interest Earned 5,247 4,004 11,710 19,170 21,663 10,000 10,000 0 Total Revenues 5,247 4,004 11,710 19,170 21,663 50,389 50,389 0 Expenses
Operating Expense
760-7603801-000000-6102400 - Contracts 1,408 0 0 0 0 50,000 50,000 0 Operating Expense 1,408 0 0 0 0 50,000 50,000 0
Other Financing Uses
760-7609900-000000-9907001 - Transfer Out 698 654 643 525 386 389 389 0 Other Financing Uses 698 654 643 525 386 389 389 0
Total Expenditures 2,106 654 643 525 386 50,389 50,389 0 Revenues Over (Under) Expenditures 3,141 3,350 11,067 18,645 21,277 0 0 0 Fund Balance - Beginning 43,949 47,089 50,439 61,506 80,151 101,428 101,428 0 Fund Balance - Ending 47,089 50,439 61,506 80,151 101,428 101,428 101,428 0
03/10/2026 Item No.14.
Police Impound (766)
Account # Account/Description FY 2020-21
Actual
FY 2021-22
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
766-7665000-000000-3610000 - Interest Earned 1,375 1,084 3,986 6,715 8,786 0 0 0 Total Revenues 1,375 1,084 3,986 6,715 8,786 0 0 0
Total Expenditures 0 0 0 0 0 0 0 0
Revenues Over (Under) Expenditures 1,375 1,084 3,986 6,715 8,786 0 0 0 Fund Balance - Beginning 8,443 9,817 10,902 14,887 21,603 30,388 30,388 0 Fund Balance - Ending 9,817 10,902 14,887 21,603 30,388 30,388 30,388 0
03/10/2026 Item No.14.
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03/10/2026 Item No.14.