Attachment 2
INTERNAL SERVICE FUND CHARGES
VEHICLE REPLACEMENT FUND 501
FY 2026-2027
FY 2025-2026
Requested
FY 2026-2027 Variance Notes
0510 Rec Admin (3) 81,467$ 85,275$ 3,808 1 5% 0520 Parks Maint (18) 852,997$ 1,737,435$ 884,438 2 104% 0610 PD Chief's Office (1) 27,184$ 30,099$ 2,915 3 11% 0620 PD Field Ops (15) 458,027$ 485,803$ 27,776 3 6% 0630 PD Admin (5) 126,359$ 144,052$ 17,693 3 14% 0810 Planning Admin (2) 48,911$ 49,830$ 919 4 2% 0820 Building (4) 90,962$ 104,566$ 13,604 1 15% 0910 PW Admin & Engineering (4) 95,554$ 111,405$ 15,851 1 17% 0920 PW Lagoons & Levees (1) 29,232$ 176,437$ 147,205 2 504% 0930 PW Streets (4) 120,169$ 572,850$ 452,681 2 377% 401 Water Enterprise (8) 528,477$ 319,125$ (209,352) 5 -40% 451 Wastewater Enterprise (11) 727,251$ 924,086$ 196,835 2 27% 505 Building Maint (3) 82,985$ 105,522$ 22,537 2 27% Total All Funds 3,269,575 4,846,485 1,576,910 *Vehicle Maintenance (2)
Detailed Analysis:
Note 1 Increase due to anticipated increases in vehicle costs over 2% but not specific to EV fleet regulations Note 2
Note 3 Increase in anticipated replacement cost and associated Police equipment Note 4
Note 5
Department Charged
(Receiving Goods/Services)
*Note that vehicles are calculated to increase 2% unless otherwise adjusted. Notes below reflect additional adjustments.
Increase due to anticipated costs of purchasing electric vehicles to meet EV Fleet requirements
Net decrease due to extending the useful life of vehicles. The costs of vehicles associated with EV fleet regulations were increased in FY 25-26 for the majority of vehicles in the Water division
Increase due to anticipated increases in vehicle costs over 2% but not specific to EV fleet regulations which is partially offset by extending useful life of vehicles