Cities Index.
Agenda packet

Gilroy City Council
May 12, 2025

Document
Agenda packet
Meeting
May 12, 2025
Body
Gilroy City Council
Pages
439
Original file
25.7 MB
Text extracted from the city's file for reading and search. Open the original on gilroyca.api.civicclerk.com. That file is the official record.
Page 341 of 439 ends

City of Gilroy
Revenues Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027

RECOMMENDED
BUDGET
620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-47814 47814 PEG FEES - - - 75,000 150,000 150,000 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-48110 48110 INTERFUND TRANSFER IN - - - - - - INFORMATION TECHNOLOGY FUND Total 2,960,426 4,580,411 3,971,420 4,146,525 3,870,793 3,729,009 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-45120 45120 USER FEES - - - - - - 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-46110 46110 BANK INTEREST 59,871 171,390 57,380 180,309 76,412 18,637 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-46210 46210 INTERFUND INTEREST INCOME - - - - - - 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-47310 47310 MISC REIMBURSEMENTS - - 1,662,356 - - - 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-48110 48110 INTERFUND TRANSFER IN 685,718 - - - - - EQUIPMENT OUTLAY Total 745,589 171,390 1,719,736 180,309 76,412 18,637 700 SEWER FUND 75 7500 7007500 7007500-45120 45120 USER FEES 12,956,259 13,981,955 13,782,000 14,965,000 15,564,000 16,186,000 700 SEWER FUND 75 7500 7007500 7007500-45145 45145 OVERHEAD REVENUE 14,505 801 15,388 - - - 700 SEWER FUND 75 7500 7007500 7007500-46110 46110 BANK INTEREST 366,039 965,112 341,629 1,170,851 1,138,803 967,653 700 SEWER FUND 75 7500 7007500 7007500-46310 46310 OTHER INTEREST 446,322 1,097,602 40,000 702,776 - - 700 SEWER FUND 75 7500 7007500 7007500-46410 46410 GAIN/LOSS ON INVESTMENTS (175) - - - - - 700 SEWER FUND 75 7500 7007500 7007500-46420 46420 UNREALIZED GAIN/LOSS 12,897 361,294 - - - - 700 SEWER FUND 75 7500 7007500 7007500-47510 47510 JOINT VENTURE INCOME (1,795,487) (2,335,324) - - - - 700 SEWER FUND 75 7500 7007500 7007500-47610 47610 CAPITAL CONTRIBUTIONS - 216,023 - - - - 700 SEWER FUND 75 7500 7007500 7007500-47818 47818 PENALTIES 67,127 247,226 - 239,600 235,250 244,665 700 SEWER FUND 75 7500 7007500 7007500-47825 47825 AMORTIZATION PREMIUM 159,243 159,243 - - - - 700 SEWER FUND 75 7500 7007500 7007500-48110 48110 INTERFUND TRANSFER IN 1,543,668 1,506,917 2,244,400 2,244,400 2,243,600 2,241,600 700 SEWER FUND 75 7500 7007500 7007500-48420 48420 BOND PROCEEDS - - - - - - 700 SEWER FUND 75 7510 7007510 7007510-43110 43110 FEDERAL GRANT - - - - - - 700 SEWER FUND 75 7520 7007520 7007520-47310 47310 MISC REIMBURSEMENTS - - 1,814,455 144,000 298,500 1,389,000 700 SEWER FUND 75 7520 7007520 7007520-47810 47810 MISC REVENUES - 1,730 - - - - SEWER FUND Total 13,770,398 16,202,579 18,237,872 19,466,627 19,480,153 21,028,918 705 WATER FUND 80 8000 7058000 7058000-45120 45120 USER FEES 13,122,593 14,064,594 14,218,000 15,147,000 16,056,000 17,019,000 705 WATER FUND 80 8000 7058000 7058000-45140 45140 CONNECT/INSTALL CHARGES 113,594 273,917 112,000 196,000 200,000 200,000 705 WATER FUND 80 8000 7058000 7058000-45145 45145 OVERHEAD REVENUE 6 945 - - - - 705 WATER FUND 80 8000 7058000 7058000-46110 46110 BANK INTEREST 517,779 1,462,753 504,514 1,606,855 1,328,495 983,904 705 WATER FUND 80 8000 7058000 7058000-46420 46420 UNREALIZED GAIN/LOSS 87,305 461,174 - - - - 705 WATER FUND 80 8000 7058000 7058000-47610 47610 CAPITAL CONTRIBUTIONS 561,591 656,049 - - - - 705 WATER FUND 80 8000 7058000 7058000-47810 47810 MISC REVENUES 5,910 11,066 5,000 7,500 7,725 7,950 705 WATER FUND 80 8000 7058000 7058000-47817 47817 SHUT OFF FEES - 42,744 - 50,325 51,835 53,390 705 WATER FUND 80 8000 7058000 7058000-47818 47818 PENALTIES 50,298 233,796 - 238,480 222,230 235,570 705 WATER FUND 80 8010 7058010 7058010-43110 43110 FEDERAL GRANT - - - - - - 705 WATER FUND 80 8010 7058010 7058010-47810 47810 MISC REVENUES 670 1,016 - 300 - - 705 WATER FUND 80 8020 7058020 7058020-43120 43120 STATE GRANT 47,697 39,091 - - - - 705 WATER FUND 80 8020 7058020 7058020-47810 47810 MISC REVENUES - - - 1,600 5,000 6,000 WATER FUND Total 14,507,442 17,247,145 14,839,514 17,248,060 17,871,285 18,505,814 800 DEPOSIT REVOLVING FUND 20 2000 8002000 8002000-47830 47830 DEPOSIT FOR OTHERS (170,392) 142,296 - - - - 800 DEPOSIT REVOLVING FUND 20 2000 8002000 8002000-48110 48110 INTERFUND TRANSFER IN - - - - - - 800 DEPOSIT REVOLVING FUND 20 2010 8002010 8002010-47830 47830 DEPOSIT FOR OTHERS 170,392 (142,296) - - - - 800 DEPOSIT REVOLVING FUND 30 3000 8003000 8003000-47830 47830 DEPOSIT FOR OTHERS 4,994 4,030 - - - - 800 DEPOSIT REVOLVING FUND 30 3010 8003010 8003010-47830 47830 DEPOSIT FOR OTHERS (4,994) (4,030) - - - - 800 DEPOSIT REVOLVING FUND 35 3500 8003500 8003500-47830 47830 DEPOSIT FOR OTHERS - - - - - - 800 DEPOSIT REVOLVING FUND 40 4000 8004000 8004000-47830 47830 DEPOSIT FOR OTHERS (325,445) (103,999) - - - - 800 DEPOSIT REVOLVING FUND 40 4020 8004020 8004020-47830 47830 DEPOSIT FOR OTHERS 138,192 10,911 - - - - 800 DEPOSIT REVOLVING FUND 40 4030 8004030 8004030-47830 47830 DEPOSIT FOR OTHERS 205,077 121,605 - - - - 800 DEPOSIT REVOLVING FUND 40 4040 8004040 8004040-47830 47830 DEPOSIT FOR OTHERS (17,825) (28,517) - - - - 800 DEPOSIT REVOLVING FUND 50 5000 8005000 8005000-46110 46110 BANK INTEREST - - 30,454 - 1,232 1,232 800 DEPOSIT REVOLVING FUND 50 5000 8005000 8005000-47830 47830 DEPOSIT FOR OTHERS (350) (661,750) - - - - 800 DEPOSIT REVOLVING FUND 50 5000 8005000 8005000-48110 48110 INTERFUND TRANSFER IN - - - - - - 800 DEPOSIT REVOLVING FUND 50 5020 8005020 8005020-47830 47830 DEPOSIT FOR OTHERS 4,094 (629) - - - - 800 DEPOSIT REVOLVING FUND 50 5030 8005030 8005030-47830 47830 DEPOSIT FOR OTHERS (2,561) (1,050) - - - - 800 DEPOSIT REVOLVING FUND 50 5040 8005040 8005040-47830 47830 DEPOSIT FOR OTHERS (1,183) 3,625 - - - - 800 DEPOSIT REVOLVING FUND 50 5080 8005080 8005080-47830 47830 DEPOSIT FOR OTHERS - - - - - -

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City of Gilroy
Revenues Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027

RECOMMENDED
BUDGET
800 DEPOSIT REVOLVING FUND 50 5080 8005080 8005080-48110 48110 INTERFUND TRANSFER IN - 1,287 - - - - 800 DEPOSIT REVOLVING FUND 55 5510 8005510 8005510-47830 47830 DEPOSIT FOR OTHERS - - - - - - 800 DEPOSIT REVOLVING FUND 55 5530 8005530 8005530-47830 47830 DEPOSIT FOR OTHERS - 659,804 - - - - DEPOSIT REVOLVING FUND Total 0 1,287 30,454 - 1,232 1,232 805 TRUSTS SPECIFIC FUND 20 2000 8052000 8052000-46110 46110 BANK INTEREST - 3,119 - - 449 449 805 TRUSTS SPECIFIC FUND 20 2000 8052000 8052000-47710 47710 CONTRIBU/ GIFTS & DONATIONS - - - - - - 805 TRUSTS SPECIFIC FUND 25 2500 8052500 8052500-46110 46110 BANK INTEREST - - - - - - 805 TRUSTS SPECIFIC FUND 25 2500 8052500 8052500-47710 47710 CONTRIBU/ GIFTS & DONATIONS - - - - - - 805 TRUSTS SPECIFIC FUND 25 2500 8052500 8052500-47830 47830 DEPOSIT FOR OTHERS - - - - - - 805 TRUSTS SPECIFIC FUND 35 3500 8053500 8053500-46110 46110 BANK INTEREST - - - - - - 805 TRUSTS SPECIFIC FUND 35 3500 8053500 8053500-47710 47710 CONTRIBU/ GIFTS & DONATIONS - - - - - - 805 TRUSTS SPECIFIC FUND 50 5000 8055000 8055000-46110 46110 BANK INTEREST 3,494 6,575 3,399 10,769 - - 805 TRUSTS SPECIFIC FUND 50 5000 8055000 8055000-47710 47710 CONTRIBU/ GIFTS & DONATIONS 400 398 - - - - 805 TRUSTS SPECIFIC FUND 50 5000 8055000 8055000-47810 47810 MISC REVENUES - - - - - - 805 TRUSTS SPECIFIC FUND 50 5000 8055000 8055000-48110 48110 INTERFUND TRANSFER IN 1,393 - - - - - TRUSTS SPECIFIC FUND Total 5,287 10,092 3,399 10,769 449 449 808 SR ADVISORY BOARD 50 5000 8085000 8085000-46110 46110 BANK INTEREST 146 407 142 453 448 448 808 SR ADVISORY BOARD 50 5000 8085000 8085000-47710 47710 CONTRIBU/ GIFTS & DONATIONS - - - - - - 808 SR ADVISORY BOARD 50 5000 8085000 8085000-48110 48110 INTERFUND TRANSFER IN 58 - - - - - SR ADVISORY BOARD Total 204 407 142 453 448 448
809 HENRY MILLER POOR 20 2000 8092000 8092000-46110 46110 BANK INTEREST 248 689 241 755 684 635 809 HENRY MILLER POOR 20 2000 8092000 8092000-48110 48110 INTERFUND TRANSFER IN 98 - - - - - HENRY MILLER POOR Total 346 689 241 755 684 635
810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-40110 40110 PROPERTY TAX SECURED 923,144 - 897,525 - - - 810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-40111 40111 PROP TAX SECURED 2002 4,106 441,453 - 452,000 455,000 455,000 810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-40112 40112 PROP TAX SECURED 2006 5,443 493,310 - 500,000 500,000 500,000 810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-46110 46110 BANK INTEREST 5,818 14,284 4,449 8,581 44,306 46,104 810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-46310 46310 OTHER INTEREST 9,309 15,150 5,000 21,149 - - 810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-48110 48110 INTERFUND TRANSFER IN - - - - - - HWY 152 BOND SERIES 2018 FUND Total 947,821 964,197 906,974 981,730 999,306 1,001,104 814 MUSEUM ENDOWMENT TRUST 50 5000 8145000 8145000-46110 46110 BANK INTEREST 743 3,124 727 2,187 537 483 814 MUSEUM ENDOWMENT TRUST 50 5000 8145000 8145000-47810 47810 MISC REVENUES - - - - - - 814 MUSEUM ENDOWMENT TRUST 50 5000 8145000 8145000-48110 48110 INTERFUND TRANSFER IN - 789 - - - - MUSEUM ENDOWMENT TRUST Total 743 3,913 727 2,187 537 483

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 10 1000 1001000 1001000-50145 50145 INCENTIVE PAY 663,000 - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50205 50205 WORKERS COMP - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50210 50210 RETIREMENT (FULL TIME) - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50215 50215 RETIREMENT (PART TIME) - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50220 50220 MEDICARE - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50225 50225 HEALTH INSURANCE BENEFITS - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50230 50230 LIFE INSURANCE BENEFITS - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50235 50235 EMPLOYEE ASSISTANCE PROG - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50240 50240 UNEMPLOYMENT INSURANCE - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50245 50245 UNIFORM & TOOL ALLOWANCE - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50250 50250 SAFETY DISABILITY INSURAN - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50255 50255 MISC DISABILITY INSURANCE - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50260 50260 RETIREE MEDICAL 295 - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50265 50265 RMT BENEFIT - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-50415 50415 PENSION TRUST CONTRIBUTIONS - - 900,000 900,000 - - 100 GENERAL FUND 10 1000 1001000 1001000-51430 51430 POSTAGE - 13,350 20,000 15,000 20,000 20,000 100 GENERAL FUND 10 1000 1001000 1001000-51510 51510 PROFESSIONAL SUPPORT 28,454 68,817 81,716 68,282 91,992 93,651 100 GENERAL FUND 10 1000 1001000 1001000-51530 51530 MEETING EXPENSES - 4,058 5,250 16,397 13,750 13,750 100 GENERAL FUND 10 1000 1001000 1001000-51620 51620 AUDIT SERVICES - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-51630 51630 CONTRACTUAL SERVICES 106,004 220,576 62,724 88,229 89,200 95,791 100 GENERAL FUND 10 1000 1001000 1001000-52110 52110 OFFICE/COMPUTER SUPPLIES 33 15,302 18,750 12,000 15,000 15,000 100 GENERAL FUND 10 1000 1001000 1001000-53120 53120 EQUIPMENT/FURNITURE - 39,131 - 80,582 - - 100 GENERAL FUND 10 1000 1001000 1001000-53165 53165 CONTRA CAPITAL OUTLAY - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-53168 53168 CIP OFFSET - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-54110 54110 INTERFUND TRANSFER OUT 2,844,008 1,999,998 2,499,998 2,499,998 2,499,998 2,499,998 100 GENERAL FUND 10 1000 1001000 1001000-54130 54130 FLEET SERVICE CHARGE - 516,725 19,550 19,550 18,016 19,156 100 GENERAL FUND 10 1000 1001000 1001000-54140 54140 FACILITY SERVICE CHARGE - 464,327 581,465 581,465 58,495 60,242 100 GENERAL FUND 10 1000 1001000 1001000-54145 54145 INFO TECH SERVICE CHARGE - 812,618 542,086 542,086 496,407 548,382 100 GENERAL FUND 10 1000 1001000 1001000-54150 54150 OVERHEAD CHARGES - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-54155 54155 LIABILITY INSURANCE CHRGS - 926,440 1,102,380 1,103,083 1,231,510 1,359,107 100 GENERAL FUND 10 1000 1001000 1001000-56120 56120 DEPRECIATION - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-58130 58130 CLAIMS - 104,195 198,600 198,600 120,000 120,000 100 GENERAL FUND 10 1000 1001000 1001000-58170 58170 ECONOMIC DEV CORP - - - - - - 100 GENERAL FUND 10 1000 1001000 1001000-58175 58175 VISITORS BUREAU 350,000 - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-51430 51430 POSTAGE 15,620 - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-51630 51630 CONTRACTUAL SERVICES 61,347 - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-52110 52110 OFFICE/COMPUTER SUPPLIES 20,837 - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-52210 52210 REPAIRS & MAINTENANCE - - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-52310 52310 EQUIPMENT RENTAL - - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-54130 54130 FLEET SERVICE CHARGE 12,822 - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-54140 54140 FACILITY SERVICE CHARGE 913,436 - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-54145 54145 INFO TECH SERVICE CHARGE 415,894 - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-54150 54150 OVERHEAD CHARGES - - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-54155 54155 LIABILITY INSURANCE CHRGS 572,676 - - - - - 100 GENERAL FUND 15 1500 1001500 1001500-58130 58130 CLAIMS 118,436 - - - - - 100 GENERAL FUND 15 1510 1001510 1001510-50110 50110 SALARIES 85,055 88,576 93,754 118,158 148,322 152,772 100 GENERAL FUND 15 1510 1001510 1001510-50114 50114 EARNED LEAVE CASHOUT - - - - - - 100 GENERAL FUND 15 1510 1001510 1001510-50205 50205 WORKERS COMP 1,676 1,725 1,772 1,772 495 529 100 GENERAL FUND 15 1510 1001510 1001510-50210 50210 RETIREMENT (FULL TIME) 7,330 8,637 10,932 11,872 16,360 16,499 100 GENERAL FUND 15 1510 1001510 1001510-50212 50212 DEFERRED COMPENSATION ER 3,871 5,346 4,656 4,223 4,656 4,889 100 GENERAL FUND 15 1510 1001510 1001510-50213 50213 UAL RETIREMENT 14,870 13,473 14,746 14,746 27,864 29,180 100 GENERAL FUND 15 1510 1001510 1001510-50220 50220 MEDICARE 1,928 1,952 1,364 2,256 2,151 2,215 100 GENERAL FUND 15 1510 1001510 1001510-50225 50225 HEALTH INSURANCE BENEFITS 82,183 95,306 89,169 109,701 120,707 126,743 100 GENERAL FUND 15 1510 1001510 1001510-50230 50230 LIFE INSURANCE BENEFITS 207 207 215 207 215 215 100 GENERAL FUND 15 1510 1001510 1001510-50235 50235 EMPLOYEE ASSISTANCE PROG 1,359 1,359 1,386 1,408 1,359 1,386 100 GENERAL FUND 15 1510 1001510 1001510-50240 50240 UNEMPLOYMENT INSURANCE 144 74 149 137 - - 100 GENERAL FUND 15 1510 1001510 1001510-50255 50255 MISC DISABILITY INSURANCE - - 1,437 1,437 1,437 1,437 100 GENERAL FUND 15 1510 1001510 1001510-50270 50270 CONTRA PERSONNEL EXPENSE - - - - - - 100 GENERAL FUND 15 1510 1001510 1001510-51310 51310 LEGAL FEES 15,790 - - - - -

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 15 1510 1001510 1001510-51320 51320 LITIGATION SERVICES - - - - - - 100 GENERAL FUND 15 1510 1001510 1001510-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 15 1510 1001510 1001510-51420 51420 TELECOMMUNICATIONS 4,652 3,974 4,935 4,424 4,935 5,125 100 GENERAL FUND 15 1510 1001510 1001510-51510 51510 PROFESSIONAL SUPPORT 5,253 5,744 4,400 12,500 6,300 12,600 100 GENERAL FUND 15 1510 1001510 1001510-51530 51530 MEETING EXPENSES 13,350 8,711 11,035 4,000 4,500 5,000 100 GENERAL FUND 15 1510 1001510 1001510-51630 51630 CONTRACTUAL SERVICES - - - - - - 100 GENERAL FUND 15 1510 1001510 1001510-51640 51640 SPECIAL LEGAL PROJECTS - - - - - - 100 GENERAL FUND 15 1510 1001510 1001510-52110 52110 OFFICE/COMPUTER SUPPLIES 3,677 341 1,500 1,500 1,500 1,500 100 GENERAL FUND 15 1510 1001510 1001510-52160 52160 MISC EXPENSES - - - - - - 100 GENERAL FUND 15 1520 1001520 1001520-50110 50110 SALARIES 559,543 461,964 618,745 483,395 608,791 627,055 100 GENERAL FUND 15 1520 1001520 1001520-50114 50114 EARNED LEAVE CASHOUT 5,449 26,872 - 28,196 - - 100 GENERAL FUND 15 1520 1001520 1001520-50120 50120 WAGES/PART TIME 1,665 - - 14,840 - - 100 GENERAL FUND 15 1520 1001520 1001520-50130 50130 OVERTIME - - - - - - 100 GENERAL FUND 15 1520 1001520 1001520-50205 50205 WORKERS COMP 2,313 2,392 2,476 2,476 2,032 2,172 100 GENERAL FUND 15 1520 1001520 1001520-50210 50210 RETIREMENT (FULL TIME) 59,227 58,370 70,097 56,113 67,150 67,722 100 GENERAL FUND 15 1520 1001520 1001520-50212 50212 DEFERRED COMPENSATION ER 16,738 22,792 24,936 23,500 25,755 26,989 100 GENERAL FUND 15 1520 1001520 1001520-50213 50213 UAL RETIREMENT 94,066 85,691 94,555 94,555 114,370 119,770 100 GENERAL FUND 15 1520 1001520 1001520-50215 50215 RETIREMENT (PART TIME) 22 - - 193 - - 100 GENERAL FUND 15 1520 1001520 1001520-50220 50220 MEDICARE 8,569 7,197 8,975 7,667 8,827 9,092 100 GENERAL FUND 15 1520 1001520 1001520-50225 50225 HEALTH INSURANCE BENEFITS 57,797 48,011 64,816 40,667 72,409 74,504 100 GENERAL FUND 15 1520 1001520 1001520-50230 50230 LIFE INSURANCE BENEFITS 759 677 957 713 962 991 100 GENERAL FUND 15 1520 1001520 1001520-50235 50235 EMPLOYEE ASSISTANCE PROG 639 405 594 594 582 594 100 GENERAL FUND 15 1520 1001520 1001520-50240 50240 UNEMPLOYMENT INSURANCE 911 468 958 878 - - 100 GENERAL FUND 15 1520 1001520 1001520-50255 50255 MISC DISABILITY INSURANCE 920 639 947 719 947 947 100 GENERAL FUND 15 1520 1001520 1001520-50270 50270 CONTRA PERSONNEL EXPENSE - - - - (71,259) (75,530) 100 GENERAL FUND 15 1520 1001520 1001520-51110 51110 EMPLOYEE TRAINING - 1,300 - 500 1,500 1,500 100 GENERAL FUND 15 1520 1001520 1001520-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 1,394 - 6,000 2,800 2,800 100 GENERAL FUND 15 1520 1001520 1001520-51220 51220 EMPLOYEE PROGRAMS - - - - - - 100 GENERAL FUND 15 1520 1001520 1001520-51420 51420 TELECOMMUNICATIONS - 1,123 - - - - 100 GENERAL FUND 15 1520 1001520 1001520-51510 51510 PROFESSIONAL SUPPORT 29,927 7,379 32,400 2,500 32,400 32,400 100 GENERAL FUND 15 1520 1001520 1001520-51530 51530 MEETING EXPENSES - 522 - 2,179 2,250 2,250 100 GENERAL FUND 15 1520 1001520 1001520-51610 51610 ADVERTISING-PUBLICITY 27,990 - - 600 - - 100 GENERAL FUND 15 1520 1001520 1001520-51630 51630 CONTRACTUAL SERVICES 28,792 16,979 59,091 56,014 50,000 50,000 100 GENERAL FUND 15 1520 1001520 1001520-52110 52110 OFFICE/COMPUTER SUPPLIES 3,227 6,025 1,100 2,673 3,000 3,000 100 GENERAL FUND 15 1520 1001520 1001520-52160 52160 MISC EXPENSES 200 - - - - - 100 GENERAL FUND 15 1520 1001520 1001520-52610 52610 PROGRAM EXPENSES 37,531 354 - 12,961 - - 100 GENERAL FUND 15 1520 1001520 1001520-54140 54140 FACILITY SERVICE CHARGE - 39,420 42,379 42,379 43,249 44,541 100 GENERAL FUND 15 1520 1001520 1001520-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 15 1530 1001530 1001530-51310 51310 LEGAL FEES 550,460 625,614 454,761 613,983 450,000 450,000 100 GENERAL FUND 15 1530 1001530 1001530-51315 51315 PRA LEGAL FEES 31,703 24,487 30,000 18,535 30,000 30,000 100 GENERAL FUND 15 1530 1001530 1001530-51320 51320 LITIGATION SERVICES 30,119 71,553 100,000 - 100,000 100,000 100 GENERAL FUND 15 1530 1001530 1001530-51630 51630 CONTRACTUAL SERVICES - - - - - - 100 GENERAL FUND 15 1530 1001530 1001530-51640 51640 SPECIAL LEGAL PROJECTS - - - - - - 100 GENERAL FUND 15 1540 1001540 1001540-50110 50110 SALARIES 144,341 161,702 262,932 226,595 263,344 275,454 100 GENERAL FUND 15 1540 1001540 1001540-50114 50114 EARNED LEAVE CASHOUT 1,459 - - - - - 100 GENERAL FUND 15 1540 1001540 1001540-50120 50120 WAGES/PART TIME 28,187 30,282 30,000 12,060 65,000 67,000 100 GENERAL FUND 15 1540 1001540 1001540-50130 50130 OVERTIME - - - - - - 100 GENERAL FUND 15 1540 1001540 1001540-50205 50205 WORKERS COMP 616 2,571 2,716 2,716 879 954 100 GENERAL FUND 15 1540 1001540 1001540-50210 50210 RETIREMENT (FULL TIME) 15,475 20,116 30,362 26,126 29,047 29,749 100 GENERAL FUND 15 1540 1001540 1001540-50212 50212 DEFERRED COMPENSATION ER 330 360 720 660 720 720 100 GENERAL FUND 15 1540 1001540 1001540-50213 50213 UAL RETIREMENT 25,241 36,459 40,956 40,956 49,473 52,613 100 GENERAL FUND 15 1540 1001540 1001540-50215 50215 RETIREMENT (PART TIME) 369 397 675 164 845 871 100 GENERAL FUND 15 1540 1001540 1001540-50220 50220 MEDICARE 2,677 2,894 4,249 3,598 4,761 4,966 100 GENERAL FUND 15 1540 1001540 1001540-50225 50225 HEALTH INSURANCE BENEFITS 10,050 12,481 41,040 17,336 18,987 19,462 100 GENERAL FUND 15 1540 1001540 1001540-50230 50230 LIFE INSURANCE BENEFITS 206 232 424 365 441 449 100 GENERAL FUND 15 1540 1001540 1001540-50235 50235 EMPLOYEE ASSISTANCE PROG 194 210 396 340 388 396 100 GENERAL FUND 15 1540 1001540 1001540-50240 50240 UNEMPLOYMENT INSURANCE 245 199 415 380 - - 100 GENERAL FUND 15 1540 1001540 1001540-50255 50255 MISC DISABILITY INSURANCE 310 326 521 521 521 521 100 GENERAL FUND 15 1540 1001540 1001540-50270 50270 CONTRA PERSONNEL EXPENSE - - (22,346) - - - 100 GENERAL FUND 15 1540 1001540 1001540-51110 51110 EMPLOYEE TRAINING 1,000 - 3,375 1,450 2,750 2,750

Page 2 of 32 ends
Page 346 of 439 ends

City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 15 1540 1001540 1001540-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - - 3,275 3,400 3,400 3,400 100 GENERAL FUND 15 1540 1001540 1001540-51420 51420 TELECOMMUNICATIONS - - - - - - 100 GENERAL FUND 15 1540 1001540 1001540-51430 51430 POSTAGE - - - - - - 100 GENERAL FUND 15 1540 1001540 1001540-51510 51510 PROFESSIONAL SUPPORT 2,005 4,173 810 2,500 650 650 100 GENERAL FUND 15 1540 1001540 1001540-51530 51530 MEETING EXPENSES - - - - - - 100 GENERAL FUND 15 1540 1001540 1001540-51625 51625 CONSULTANTS - - - - - - 100 GENERAL FUND 15 1540 1001540 1001540-51630 51630 CONTRACTUAL SERVICES 6,363 6,513 6,582 7,360 10,070 19,236 100 GENERAL FUND 15 1540 1001540 1001540-51635 51635 CMAP 72,695 59,647 117,395 30,475 - - 100 GENERAL FUND 15 1540 1001540 1001540-52110 52110 OFFICE/COMPUTER SUPPLIES 2,575 3,204 550 725 2,900 800 100 GENERAL FUND 15 1540 1001540 1001540-52610 52610 PROGRAM EXPENSES 19,581 30,840 22,200 24,341 30,000 30,000 100 GENERAL FUND 15 1540 1001540 1001540-54130 54130 FLEET SERVICE CHARGE - - - - - - 100 GENERAL FUND 15 1540 1001540 1001540-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 100 GENERAL FUND 15 1540 1001540 1001540-54140 54140 FACILITY SERVICE CHARGE 12,793 13,140 14,126 14,126 28,833 29,694 100 GENERAL FUND 15 1540 1001540 1001540-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 15 1550 1001550 1001550-50110 50110 SALARIES 197,060 109,036 238,028 125,451 231,651 243,023 100 GENERAL FUND 15 1550 1001550 1001550-50114 50114 EARNED LEAVE CASHOUT 1,218 7,368 - - - - 100 GENERAL FUND 15 1550 1001550 1001550-50120 50120 WAGES/PART TIME 1,992 32,731 - 57,489 - - 100 GENERAL FUND 15 1550 1001550 1001550-50130 50130 OVERTIME 372 - 500 - - - 100 GENERAL FUND 15 1550 1001550 1001550-50205 50205 WORKERS COMP 4,736 5,079 5,332 5,332 2,368 2,546 100 GENERAL FUND 15 1550 1001550 1001550-50210 50210 RETIREMENT (FULL TIME) 20,724 13,564 27,512 9,081 25,551 26,246 100 GENERAL FUND 15 1550 1001550 1001550-50212 50212 DEFERRED COMPENSATION ER 330 330 720 360 720 720 100 GENERAL FUND 15 1550 1001550 1001550-50213 50213 UAL RETIREMENT 35,149 33,178 37,111 37,111 43,519 46,418 100 GENERAL FUND 15 1550 1001550 1001550-50215 50215 RETIREMENT (PART TIME) 542 5 - - - - 100 GENERAL FUND 15 1550 1001550 1001550-50220 50220 MEDICARE 3,061 2,265 3,460 2,352 3,359 3,524 100 GENERAL FUND 15 1550 1001550 1001550-50225 50225 HEALTH INSURANCE BENEFITS 41,350 18,826 41,040 9,381 40,123 41,126 100 GENERAL FUND 15 1550 1001550 1001550-50230 50230 LIFE INSURANCE BENEFITS 305 196 381 148 384 391 100 GENERAL FUND 15 1550 1001550 1001550-50235 50235 EMPLOYEE ASSISTANCE PROG 388 194 396 194 388 396 100 GENERAL FUND 15 1550 1001550 1001550-50240 50240 UNEMPLOYMENT INSURANCE 334 178 369 338 - - 100 GENERAL FUND 15 1550 1001550 1001550-50255 50255 MISC DISABILITY INSURANCE 491 260 521 400 521 521 100 GENERAL FUND 15 1550 1001550 1001550-50260 50260 RETIREE MEDICAL - - - - - - 100 GENERAL FUND 15 1550 1001550 1001550-50270 50270 CONTRA PERSONNEL EXPENSE - - (20,335) - - - 100 GENERAL FUND 15 1550 1001550 1001550-51110 51110 EMPLOYEE TRAINING - - 7,175 200 5,775 5,775 100 GENERAL FUND 15 1550 1001550 1001550-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 631 6,500 - 6,500 6,500 100 GENERAL FUND 15 1550 1001550 1001550-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 15 1550 1001550 1001550-51420 51420 TELECOMMUNICATIONS 608 2,487 735 711 725 750 100 GENERAL FUND 15 1550 1001550 1001550-51430 51430 POSTAGE - 26 - 9 - - 100 GENERAL FUND 15 1550 1001550 1001550-51510 51510 PROFESSIONAL SUPPORT 18,411 5,695 850 - 1,000 1,000 100 GENERAL FUND 15 1550 1001550 1001550-51610 51610 ADVERTISING-PUBLICITY 13,762 2,790 6,870 2,260 3,000 3,000 100 GENERAL FUND 15 1550 1001550 1001550-51630 51630 CONTRACTUAL SERVICES 28,583 32,598 28,439 6,418 7,500 7,500 100 GENERAL FUND 15 1550 1001550 1001550-51650 51650 ORDINANCE CODIFICATION 3,162 2,421 3,675 2,504 3,000 3,000 100 GENERAL FUND 15 1550 1001550 1001550-51655 51655 ELECTION EXPENSE 187,200 542 201,850 272,626 600 300,000 100 GENERAL FUND 15 1550 1001550 1001550-52110 52110 OFFICE/COMPUTER SUPPLIES 10,761 7,746 5,250 750 5,000 5,000 100 GENERAL FUND 15 1550 1001550 1001550-54140 54140 FACILITY SERVICE CHARGE - 26,280 28,252 28,252 28,833 29,694 100 GENERAL FUND 15 1550 1001550 1001550-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 15 1560 1001560 1001560-50110 50110 SALARIES 5,850 203,428 253,163 223,004 229,699 236,590 100 GENERAL FUND 15 1560 1001560 1001560-50114 50114 EARNED LEAVE CASHOUT - - - 2,258 - - 100 GENERAL FUND 15 1560 1001560 1001560-50205 50205 WORKERS COMP - 960 1,029 1,029 767 819 100 GENERAL FUND 15 1560 1001560 1001560-50210 50210 RETIREMENT (FULL TIME) 626 25,218 29,328 25,712 25,336 25,552 100 GENERAL FUND 15 1560 1001560 1001560-50212 50212 DEFERRED COMPENSATION ER - 354 720 359 720 720 100 GENERAL FUND 15 1560 1001560 1001560-50213 50213 UAL RETIREMENT - 34,632 39,561 39,561 43,152 45,190 100 GENERAL FUND 15 1560 1001560 1001560-50220 50220 MEDICARE 79 2,919 3,672 3,268 3,331 3,431 100 GENERAL FUND 15 1560 1001560 1001560-50225 50225 HEALTH INSURANCE BENEFITS 2,481 45,389 41,040 39,149 40,123 41,126 100 GENERAL FUND 15 1560 1001560 1001560-50230 50230 LIFE INSURANCE BENEFITS 12 299 398 329 363 374 100 GENERAL FUND 15 1560 1001560 1001560-50235 50235 EMPLOYEE ASSISTANCE PROG 16 388 396 388 388 396 100 GENERAL FUND 15 1560 1001560 1001560-50240 50240 UNEMPLOYMENT INSURANCE - 184 390 358 - - 100 GENERAL FUND 15 1560 1001560 1001560-50255 50255 MISC DISABILITY INSURANCE 22 523 632 574 632 632 100 GENERAL FUND 15 1560 1001560 1001560-50260 50260 RETIREE MEDICAL - - - - - - 100 GENERAL FUND 15 1560 1001560 1001560-50270 50270 CONTRA PERSONNEL EXPENSE - - (21,226) - - - 100 GENERAL FUND 15 1560 1001560 1001560-51110 51110 EMPLOYEE TRAINING 1,065 2,442 4,000 2,612 6,300 6,300 100 GENERAL FUND 15 1560 1001560 1001560-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE 1,818 6,867 9,000 7,360 8,000 8,400

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 15 1560 1001560 1001560-51420 51420 TELECOMMUNICATIONS 692 818 1,500 4,889 6,300 6,615 100 GENERAL FUND 15 1560 1001560 1001560-51510 51510 PROFESSIONAL SUPPORT 1,047 723 800 1,600 4,000 4,000 100 GENERAL FUND 15 1560 1001560 1001560-51520 51520 SUPPORT SERVICES 14,519 85,543 112,700 98,868 68,220 71,630 100 GENERAL FUND 15 1560 1001560 1001560-52110 52110 OFFICE/COMPUTER SUPPLIES 2,610 1,319 500 1,750 1,000 1,000 100 GENERAL FUND 15 1560 1001560 1001560-52210 52210 REPAIRS & MAINTENANCE 2,440 153 - 350 500 500 100 GENERAL FUND 15 1560 1001560 1001560-53120 53120 EQUIPMENT/FURNITURE - 9,470 - - - - 100 GENERAL FUND 15 1560 1001560 1001560-54130 54130 FLEET SERVICE CHARGE - - - - - - 100 GENERAL FUND 15 1560 1001560 1001560-54140 54140 FACILITY SERVICE CHARGE - 26,280 28,252 28,252 28,833 29,694 100 GENERAL FUND 15 1560 1001560 1001560-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 15 1560 1001560 1001560-58120 58120 DONATIONS - - - - - - 100 GENERAL FUND 15 1570 1001570 1001570-50110 50110 SALARIES - 85,862 134,010 141,543 350,472 360,986 100 GENERAL FUND 15 1570 1001570 1001570-50114 50114 EARNED LEAVE CASHOUT - - - - - - 100 GENERAL FUND 15 1570 1001570 1001570-50120 50120 WAGES/PART TIME 12,365 - - - - - 100 GENERAL FUND 15 1570 1001570 1001570-50205 50205 WORKERS COMP - 508 548 548 1,170 1,250 100 GENERAL FUND 15 1570 1001570 1001570-50210 50210 RETIREMENT (FULL TIME) - 10,678 15,626 16,320 38,657 38,986 100 GENERAL FUND 15 1570 1001570 1001570-50212 50212 DEFERRED COMPENSATION ER - - 360 - 720 720 100 GENERAL FUND 15 1570 1001570 1001570-50213 50213 UAL RETIREMENT - 18,342 21,078 21,078 65,841 68,950 100 GENERAL FUND 15 1570 1001570 1001570-50220 50220 MEDICARE 49 1,339 1,944 1,914 5,082 5,234 100 GENERAL FUND 15 1570 1001570 1001570-50225 50225 HEALTH INSURANCE BENEFITS - 22,024 29,768 29,768 65,834 68,363 100 GENERAL FUND 15 1570 1001570 1001570-50230 50230 LIFE INSURANCE BENEFITS - 111 212 209 554 571 100 GENERAL FUND 15 1570 1001570 1001570-50235 50235 EMPLOYEE ASSISTANCE PROG - 129 198 194 388 396 100 GENERAL FUND 15 1570 1001570 1001570-50240 50240 UNEMPLOYMENT INSURANCE - 100 214 196 - - 100 GENERAL FUND 15 1570 1001570 1001570-50255 50255 MISC DISABILITY INSURANCE - 129 316 316 632 632 100 GENERAL FUND 15 1570 1001570 1001570-50270 50270 CONTRA PERSONNEL EXPENSE - - (11,242) - (130,000) - 100 GENERAL FUND 15 1570 1001570 1001570-51110 51110 EMPLOYEE TRAINING - - - - - - 100 GENERAL FUND 15 1570 1001570 1001570-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - - - 800 - - 100 GENERAL FUND 15 1570 1001570 1001570-51420 51420 TELECOMMUNICATIONS - 167 1,200 - - - 100 GENERAL FUND 15 1570 1001570 1001570-51510 51510 PROFESSIONAL SUPPORT - 3,300 5,200 15,000 50,000 50,000 100 GENERAL FUND 15 1570 1001570 1001570-51630 51630 CONTRACTUAL SERVICES - 471,509 728,193 676,685 483,634 498,473 100 GENERAL FUND 15 1570 1001570 1001570-52110 52110 OFFICE/COMPUTER SUPPLIES - - - 12 - - 100 GENERAL FUND 15 1570 1001570 1001570-52610 52610 PROGRAM EXPENSES - 44,978 36,973 126,080 229,300 230,500 100 GENERAL FUND 15 1570 1001570 1001570-54130 54130 FLEET SERVICE CHARGE - - - - - - 100 GENERAL FUND 15 1570 1001570 1001570-54140 54140 FACILITY SERVICE CHARGE - 13,140 14,126 14,126 14,416 14,847 100 GENERAL FUND 15 1570 1001570 1001570-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 20 2000 1002000 1002000-50110 50110 SALARIES 373,870 431,529 520,267 493,434 515,722 540,286 100 GENERAL FUND 20 2000 1002000 1002000-50114 50114 EARNED LEAVE CASHOUT 9,375 3,076 - 3,491 - - 100 GENERAL FUND 20 2000 1002000 1002000-50120 50120 WAGES/PART TIME 84,905 78,076 43,575 37,706 30,821 31,746 100 GENERAL FUND 20 2000 1002000 1002000-50130 50130 OVERTIME 8,143 5,544 10,000 5,982 - - 100 GENERAL FUND 20 2000 1002000 1002000-50150 50150 OVERTIME MEALS 85 90 - 135 - - 100 GENERAL FUND 20 2000 1002000 1002000-50205 50205 WORKERS COMP 1,876 2,014 2,101 2,101 1,721 1,871 100 GENERAL FUND 20 2000 1002000 1002000-50210 50210 RETIREMENT (FULL TIME) 40,084 54,428 59,891 56,874 56,884 58,351 100 GENERAL FUND 20 2000 1002000 1002000-50212 50212 DEFERRED COMPENSATION ER 783 846 1,314 846 1,314 1,314 100 GENERAL FUND 20 2000 1002000 1002000-50213 50213 UAL RETIREMENT 76,918 72,665 80,789 80,789 96,886 103,197 100 GENERAL FUND 20 2000 1002000 1002000-50215 50215 RETIREMENT (PART TIME) 642 315 980 368 401 413 100 GENERAL FUND 20 2000 1002000 1002000-50220 50220 MEDICARE 7,019 7,458 8,327 7,695 7,925 8,294 100 GENERAL FUND 20 2000 1002000 1002000-50225 50225 HEALTH INSURANCE BENEFITS 53,051 64,172 63,464 73,334 74,406 76,366 100 GENERAL FUND 20 2000 1002000 1002000-50230 50230 LIFE INSURANCE BENEFITS 557 619 511 735 811 831 100 GENERAL FUND 20 2000 1002000 1002000-50235 50235 EMPLOYEE ASSISTANCE PROG 553 610 723 708 709 723 100 GENERAL FUND 20 2000 1002000 1002000-50240 50240 UNEMPLOYMENT INSURANCE 740 391 809 742 - - 100 GENERAL FUND 20 2000 1002000 1002000-50255 50255 MISC DISABILITY INSURANCE 725 803 954 954 954 954 100 GENERAL FUND 20 2000 1002000 1002000-50260 50260 RETIREE MEDICAL 3,315 3,305 1,800 3,609 1,800 1,800 100 GENERAL FUND 20 2000 1002000 1002000-50270 50270 CONTRA PERSONNEL EXPENSE - - (44,536) - (62,724) (67,410) 100 GENERAL FUND 20 2000 1002000 1002000-51110 51110 EMPLOYEE TRAINING - 5,558 3,000 3,000 3,200 3,400 100 GENERAL FUND 20 2000 1002000 1002000-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE 1,530 1,340 2,500 2,534 2,700 2,900 100 GENERAL FUND 20 2000 1002000 1002000-51310 51310 LEGAL FEES - - - - - - 100 GENERAL FUND 20 2000 1002000 1002000-51420 51420 TELECOMMUNICATIONS - - - - - - 100 GENERAL FUND 20 2000 1002000 1002000-51510 51510 PROFESSIONAL SUPPORT 5,632 2,130 2,850 2,850 3,000 3,200 100 GENERAL FUND 20 2000 1002000 1002000-51620 51620 AUDIT SERVICES 8,519 62,493 71,004 71,004 74,600 78,400 100 GENERAL FUND 20 2000 1002000 1002000-51630 51630 CONTRACTUAL SERVICES 100,976 281,107 382,361 271,220 334,073 272,438 100 GENERAL FUND 20 2000 1002000 1002000-52110 52110 OFFICE/COMPUTER SUPPLIES 4,459 6,211 3,500 3,500 3,700 3,900

Page 4 of 32 ends
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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 20 2000 1002000 1002000-53122 53122 SOFTWARE 22,500 - - 1 1 - 100 GENERAL FUND 20 2000 1002000 1002000-53165 53165 CONTRA CAPITAL OUTLAY - - - - - - 100 GENERAL FUND 20 2000 1002000 1002000-53168 53168 CIP OFFSET - - - - - - 100 GENERAL FUND 20 2000 1002000 1002000-54140 54140 FACILITY SERVICE CHARGE - 47,304 50,854 50,854 52,620 54,191 100 GENERAL FUND 20 2000 1002000 1002000-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 20 2000 1002000 1002000-56117 56117 AMORTIZ EXPENSE SW SUBSCRIPTIO - - - - - - 100 GENERAL FUND 20 2000 1002000 1002000-57112 57112 SUBSCRIPTION PRINCIPAL PYMT 22,500 - - - - - 100 GENERAL FUND 20 2000 1002000 1002000-57137 57137 SW SUBSCRIPTION INTEREST EXP - - - - - - 100 GENERAL FUND 20 2010 1002010 1002010-51630 51630 CONTRACTUAL SERVICES 145,604 561 - - - - 100 GENERAL FUND 20 2010 1002010 1002010-55130 55130 CASH OVER SHORT - - - - - - 100 GENERAL FUND 25 2500 1002500 1002500-50110 50110 SALARIES 551,315 668,385 757,022 748,318 783,552 818,668 100 GENERAL FUND 25 2500 1002500 1002500-50114 50114 EARNED LEAVE CASHOUT 3,493 10,498 - 11,023 - - 100 GENERAL FUND 25 2500 1002500 1002500-50120 50120 WAGES/PART TIME 25,473 27,036 57,698 54,000 58,445 61,131 100 GENERAL FUND 25 2500 1002500 1002500-50130 50130 OVERTIME 30 63 400 - 400 400 100 GENERAL FUND 25 2500 1002500 1002500-50205 50205 WORKERS COMP 2,808 2,943 3,055 3,055 2,615 2,835 100 GENERAL FUND 25 2500 1002500 1002500-50210 50210 RETIREMENT (FULL TIME) 58,789 83,969 85,488 87,587 86,426 88,416 100 GENERAL FUND 25 2500 1002500 1002500-50212 50212 DEFERRED COMPENSATION ER 1,326 1,680 1,800 1,800 1,800 1,800 100 GENERAL FUND 25 2500 1002500 1002500-50213 50213 UAL RETIREMENT 113,030 104,219 115,317 115,317 147,201 156,369 100 GENERAL FUND 25 2500 1002500 1002500-50215 50215 RETIREMENT (PART TIME) 307 100 1,298 183 760 795 100 GENERAL FUND 25 2500 1002500 1002500-50220 50220 MEDICARE 8,527 10,139 11,822 11,373 12,215 12,763 100 GENERAL FUND 25 2500 1002500 1002500-50225 50225 HEALTH INSURANCE BENEFITS 122,241 132,803 145,253 125,003 128,824 132,928 100 GENERAL FUND 25 2500 1002500 1002500-50230 50230 LIFE INSURANCE BENEFITS 789 961 1,165 1,064 1,190 1,216 100 GENERAL FUND 25 2500 1002500 1002500-50235 50235 EMPLOYEE ASSISTANCE PROG 781 922 990 971 971 990 100 GENERAL FUND 25 2500 1002500 1002500-50240 50240 UNEMPLOYMENT INSURANCE 1,088 565 1,160 1,063 - - 100 GENERAL FUND 25 2500 1002500 1002500-50255 50255 MISC DISABILITY INSURANCE 997 1,223 1,358 1,316 1,358 1,358 100 GENERAL FUND 25 2500 1002500 1002500-50270 50270 CONTRA PERSONNEL EXPENSE - - (65,078) - (97,710) (104,794) 100 GENERAL FUND 25 2500 1002500 1002500-51110 51110 EMPLOYEE TRAINING - 33,814 57,225 48,000 38,870 40,814 100 GENERAL FUND 25 2500 1002500 1002500-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 4,383 5,850 5,850 8,360 8,778 100 GENERAL FUND 25 2500 1002500 1002500-51210 51210 RECRUITMENT COSTS 182,294 180,108 215,000 215,000 215,000 215,000 100 GENERAL FUND 25 2500 1002500 1002500-51220 51220 EMPLOYEE PROGRAMS 31,634 14,280 107,410 105,000 114,125 124,745 100 GENERAL FUND 25 2500 1002500 1002500-51225 51225 EMPLOYEE AWARDS 9,620 11,750 14,900 14,500 32,900 31,150 100 GENERAL FUND 25 2500 1002500 1002500-51230 51230 TUITION - 1,000 2,000 - 1,000 1,000 100 GENERAL FUND 25 2500 1002500 1002500-51235 51235 SAFETY COMMITTEE 3,125 6,151 12,000 12,000 12,000 12,000 100 GENERAL FUND 25 2500 1002500 1002500-51310 51310 LEGAL FEES 40,602 60,756 60,000 60,000 60,000 60,000 100 GENERAL FUND 25 2500 1002500 1002500-51325 51325 POLICE LEGAL FEES 254,467 (250) 100,000 40,000 70,000 50,000 100 GENERAL FUND 25 2500 1002500 1002500-51330 51330 FIRE LEGAL FEES 80,876 17,901 50,000 50,000 80,000 50,000 100 GENERAL FUND 25 2500 1002500 1002500-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 25 2500 1002500 1002500-51420 51420 TELECOMMUNICATIONS 381 422 480 430 600 600 100 GENERAL FUND 25 2500 1002500 1002500-51510 51510 PROFESSIONAL SUPPORT 18,772 4,004 3,086 3,086 3,563 3,741 100 GENERAL FUND 25 2500 1002500 1002500-51530 51530 MEETING EXPENSES - 21 - - - - 100 GENERAL FUND 25 2500 1002500 1002500-51630 51630 CONTRACTUAL SERVICES 26,335 6,799 21,300 19,000 28,700 29,810 100 GENERAL FUND 25 2500 1002500 1002500-52110 52110 OFFICE/COMPUTER SUPPLIES 1,412 3,055 3,070 1,750 1,850 1,850 100 GENERAL FUND 25 2500 1002500 1002500-54140 54140 FACILITY SERVICE CHARGE - 65,701 70,631 70,631 72,082 74,235 100 GENERAL FUND 25 2500 1002500 1002500-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 30 3000 1003000 1003000-50110 50110 SALARIES 849,256 1,173,407 1,554,413 1,441,567 1,775,195 1,842,309 100 GENERAL FUND 30 3000 1003000 1003000-50114 50114 EARNED LEAVE CASHOUT 6,447 20,899 - 100,282 - - 100 GENERAL FUND 30 3000 1003000 1003000-50120 50120 WAGES/PART TIME 53,449 32,587 30,000 81,603 30,000 30,000 100 GENERAL FUND 30 3000 1003000 1003000-50130 50130 OVERTIME 865 862 2,014 3,336 2,014 2,014 100 GENERAL FUND 30 3000 1003000 1003000-50150 50150 OVERTIME MEALS - - - - - - 100 GENERAL FUND 30 3000 1003000 1003000-50205 50205 WORKERS COMP 22,661 46,168 47,714 47,714 54,491 58,283 100 GENERAL FUND 30 3000 1003000 1003000-50210 50210 RETIREMENT (FULL TIME) 129,927 215,733 179,301 264,353 309,383 329,962 100 GENERAL FUND 30 3000 1003000 1003000-50212 50212 DEFERRED COMPENSATION ER 1,980 2,572 3,240 2,879 3,960 3,960 100 GENERAL FUND 30 3000 1003000 1003000-50213 50213 UAL RETIREMENT 147,692 217,299 241,864 241,864 482,605 500,228 100 GENERAL FUND 30 3000 1003000 1003000-50215 50215 RETIREMENT (PART TIME) 1,349 485 675 801 390 390 100 GENERAL FUND 30 3000 1003000 1003000-50220 50220 MEDICARE 13,651 17,773 23,092 22,517 26,286 27,259 100 GENERAL FUND 30 3000 1003000 1003000-50225 50225 HEALTH INSURANCE BENEFITS 144,973 194,239 234,793 203,153 298,119 306,455 100 GENERAL FUND 30 3000 1003000 1003000-50230 50230 LIFE INSURANCE BENEFITS 1,227 1,708 2,446 2,099 2,865 2,932 100 GENERAL FUND 30 3000 1003000 1003000-50235 50235 EMPLOYEE ASSISTANCE PROG 1,165 1,387 1,782 1,553 2,136 2,178 100 GENERAL FUND 30 3000 1003000 1003000-50240 50240 UNEMPLOYMENT INSURANCE 1,393 1,153 2,384 2,185 - - 100 GENERAL FUND 30 3000 1003000 1003000-50245 50245 UNIFORM & TOOL ALLOWANCE 2,800 2,800 5,600 4,667 5,600 5,600

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 30 3000 1003000 1003000-50250 50250 SAFETY DISABILITY INSURAN 816 1,283 1,728 1,654 1,728 1,728 100 GENERAL FUND 30 3000 1003000 1003000-50255 50255 MISC DISABILITY INSURANCE 932 991 1,247 1,019 1,768 1,768 100 GENERAL FUND 30 3000 1003000 1003000-50260 50260 RETIREE MEDICAL 21,605 17,105 3,600 8,720 3,600 3,600 100 GENERAL FUND 30 3000 1003000 1003000-50270 50270 CONTRA PERSONNEL EXPENSE - - (132,664) - (224,452) (240,617) 100 GENERAL FUND 30 3000 1003000 1003000-50310 50310 APPAREL, BOOTS, PPE - - - - - - 100 GENERAL FUND 30 3000 1003000 1003000-51110 51110 EMPLOYEE TRAINING - 10,306 7,389 11,295 8,389 8,389 100 GENERAL FUND 30 3000 1003000 1003000-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 8,437 6,522 11,913 11,913 11,913 100 GENERAL FUND 30 3000 1003000 1003000-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 30 3000 1003000 1003000-51420 51420 TELECOMMUNICATIONS 46,510 63,712 45,000 56,835 49,000 49,000 100 GENERAL FUND 30 3000 1003000 1003000-51510 51510 PROFESSIONAL SUPPORT 19,106 7,147 4,504 8,266 8,088 8,088 100 GENERAL FUND 30 3000 1003000 1003000-51530 51530 MEETING EXPENSES - - - - - - 100 GENERAL FUND 30 3000 1003000 1003000-51630 51630 CONTRACTUAL SERVICES 15,515 1,664 8,423 607 933 933 100 GENERAL FUND 30 3000 1003000 1003000-52110 52110 OFFICE/COMPUTER SUPPLIES 18,712 11,344 9,737 20,875 23,977 24,696 100 GENERAL FUND 30 3000 1003000 1003000-52150 52150 DEPARTMENT SUPPLIES 190,613 256,223 761,640 761,640 740,205 738,926 100 GENERAL FUND 30 3000 1003000 1003000-52210 52210 REPAIRS & MAINTENANCE - - - - - - 100 GENERAL FUND 30 3000 1003000 1003000-52230 52230 SOFTWARE MAINTENANCE - 14,084 13,217 20,269 35,707 35,707 100 GENERAL FUND 30 3000 1003000 1003000-52310 52310 EQUIPMENT RENTAL - - - - - - 100 GENERAL FUND 30 3000 1003000 1003000-52610 52610 PROGRAM EXPENSES 82,727 117,669 75,191 107,326 112,107 112,107 100 GENERAL FUND 30 3000 1003000 1003000-53120 53120 EQUIPMENT/FURNITURE - 669,785 - - 148,648 - 100 GENERAL FUND 30 3000 1003000 1003000-53125 53125 VEHICLES - - 228,077 - - - 100 GENERAL FUND 30 3000 1003000 1003000-54130 54130 FLEET SERVICE CHARGE 896,584 843,366 985,797 985,797 908,461 965,954 100 GENERAL FUND 30 3000 1003000 1003000-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 100 GENERAL FUND 30 3000 1003000 1003000-54140 54140 FACILITY SERVICE CHARGE 413,969 1,617,294 1,440,874 1,440,874 1,406,974 1,453,471 100 GENERAL FUND 30 3000 1003000 1003000-54145 54145 INFO TECH SERVICE CHARGE 1,128,461 1,603,283 1,523,919 1,523,919 1,464,424 1,233,894 100 GENERAL FUND 30 3000 1003000 1003000-55130 55130 CASH OVER SHORT - - - - - - 100 GENERAL FUND 30 3010 1003010 1003010-50110 50110 SALARIES 8,407,192 8,786,789 9,977,341 9,267,699 10,236,565 10,732,020 100 GENERAL FUND 30 3010 1003010 1003010-50114 50114 EARNED LEAVE CASHOUT 24,964 66,413 - 25,023 - - 100 GENERAL FUND 30 3010 1003010 1003010-50120 50120 WAGES/PART TIME - 7,667 - - - - 100 GENERAL FUND 30 3010 1003010 1003010-50130 50130 OVERTIME 942,732 971,089 793,027 1,000,000 824,748 824,748 100 GENERAL FUND 30 3010 1003010 1003010-50140 50140 RESERVE OFFICERS - - 1,551 - 775 775 100 GENERAL FUND 30 3010 1003010 1003010-50150 50150 OVERTIME MEALS - - 390 - 390 390 100 GENERAL FUND 30 3010 1003010 1003010-50205 50205 WORKERS COMP 424,789 413,561 442,723 442,723 512,134 557,106 100 GENERAL FUND 30 3010 1003010 1003010-50210 50210 RETIREMENT (FULL TIME) 1,601,275 1,868,075 2,073,181 1,852,882 2,081,096 2,140,349 100 GENERAL FUND 30 3010 1003010 1003010-50212 50212 DEFERRED COMPENSATION ER 1,140 578 23,760 4 23,760 23,760 100 GENERAL FUND 30 3010 1003010 1003010-50213 50213 UAL RETIREMENT 2,970,910 2,730,328 3,183,641 3,183,641 3,343,522 3,487,237 100 GENERAL FUND 30 3010 1003010 1003010-50215 50215 RETIREMENT (PART TIME) 2,711 619 - 648 - - 100 GENERAL FUND 30 3010 1003010 1003010-50220 50220 MEDICARE 136,430 140,894 157,350 142,360 161,643 168,827 100 GENERAL FUND 30 3010 1003010 1003010-50225 50225 HEALTH INSURANCE BENEFITS 1,571,327 1,708,195 1,898,378 1,632,879 1,950,507 2,046,169 100 GENERAL FUND 30 3010 1003010 1003010-50230 50230 LIFE INSURANCE BENEFITS 2,105 1,866 2,042 1,666 2,042 2,042 100 GENERAL FUND 30 3010 1003010 1003010-50235 50235 EMPLOYEE ASSISTANCE PROG 11,180 11,608 13,071 11,575 12,815 13,071 100 GENERAL FUND 30 3010 1003010 1003010-50240 50240 UNEMPLOYMENT INSURANCE 13,458 6,441 13,676 12,536 - - 100 GENERAL FUND 30 3010 1003010 1003010-50245 50245 UNIFORM & TOOL ALLOWANCE 80,838 87,904 78,967 82,568 86,465 86,465 100 GENERAL FUND 30 3010 1003010 1003010-50250 50250 SAFETY DISABILITY INSURAN 22,738 24,568 26,784 23,738 26,784 26,784 100 GENERAL FUND 30 3010 1003010 1003010-50255 50255 MISC DISABILITY INSURANCE 508 495 821 821 821 821 100 GENERAL FUND 30 3010 1003010 1003010-50260 50260 RETIREE MEDICAL 62,105 68,565 75,540 79,792 87,720 83,220 100 GENERAL FUND 30 3010 1003010 1003010-50265 50265 RMT BENEFIT 142,200 191,080 223,200 205,903 223,200 111,600 100 GENERAL FUND 30 3010 1003010 1003010-50270 50270 CONTRA PERSONNEL EXPENSE - - (843,655) - (1,434,971) (1,526,460) 100 GENERAL FUND 30 3010 1003010 1003010-50310 50310 APPAREL, BOOTS, PPE 6,138 334 - - - - 100 GENERAL FUND 30 3010 1003010 1003010-51110 51110 EMPLOYEE TRAINING - 24,693 32,896 42,796 40,414 40,414 100 GENERAL FUND 30 3010 1003010 1003010-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 32,363 18,102 42,971 46,048 46,048 100 GENERAL FUND 30 3010 1003010 1003010-51510 51510 PROFESSIONAL SUPPORT 59,285 (421) 1,840 2,918 3,560 3,560 100 GENERAL FUND 30 3010 1003010 1003010-51630 51630 CONTRACTUAL SERVICES 133,861 135,878 135,986 191,608 194,247 200,002 100 GENERAL FUND 30 3010 1003010 1003010-51645 51645 COUNTY BILLINGS - - - - - - 100 GENERAL FUND 30 3010 1003010 1003010-52110 52110 OFFICE/COMPUTER SUPPLIES 99,879 143,126 86,844 111,003 109,920 113,217 100 GENERAL FUND 30 3010 1003010 1003010-52150 52150 DEPARTMENT SUPPLIES - - - - - - 100 GENERAL FUND 30 3010 1003010 1003010-52210 52210 REPAIRS & MAINTENANCE - - - - - - 100 GENERAL FUND 30 3010 1003010 1003010-52230 52230 SOFTWARE MAINTENANCE - 20,047 27,026 29,263 31,538 32,484 100 GENERAL FUND 30 3010 1003010 1003010-52610 52610 PROGRAM EXPENSES - 371 - - - - 100 GENERAL FUND 30 3010 1003010 1003010-52810 52810 AMMUNITION 59,828 113,658 91,006 100,692 98,292 98,292 100 GENERAL FUND 30 3010 1003010 1003010-52830 52830 POLICE RESERVES 11,903 6,229 5,669 5,660 7,669 7,669

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 30 3010 1003010 1003010-52850 52850 UNET - - - - - - 100 GENERAL FUND 30 3010 1003010 1003010-52860 52860 FIRE ARMS TRAINING 18,673 20,189 15,000 15,000 15,000 15,000 100 GENERAL FUND 30 3010 1003010 1003010-52870 52870 ANIMALS 21,842 10,166 10,935 16,287 175,935 175,935 100 GENERAL FUND 30 3010 1003010 1003010-54110 54110 INTERFUND TRANSFER OUT 163,672 - - - - - 100 GENERAL FUND 30 3010 1003010 1003010-55130 55130 CASH OVER SHORT - - - - - - 100 GENERAL FUND 30 3020 1003020 1003020-50110 50110 SALARIES 762,743 1,130,723 1,269,050 1,180,986 1,377,555 1,431,908 100 GENERAL FUND 30 3020 1003020 1003020-50114 50114 EARNED LEAVE CASHOUT - - - - - - 100 GENERAL FUND 30 3020 1003020 1003020-50130 50130 OVERTIME 70,254 79,154 89,324 142,541 92,896 92,896 100 GENERAL FUND 30 3020 1003020 1003020-50150 50150 OVERTIME MEALS - - - - - - 100 GENERAL FUND 30 3020 1003020 1003020-50205 50205 WORKERS COMP 39,402 54,272 56,301 56,301 68,985 74,402 100 GENERAL FUND 30 3020 1003020 1003020-50210 50210 RETIREMENT (FULL TIME) 151,713 246,187 267,932 245,141 283,043 288,237 100 GENERAL FUND 30 3020 1003020 1003020-50212 50212 DEFERRED COMPENSATION ER - - 2,880 - 2,880 2,880 100 GENERAL FUND 30 3020 1003020 1003020-50213 50213 UAL RETIREMENT 285,940 364,497 412,422 412,422 456,153 471,626 100 GENERAL FUND 30 3020 1003020 1003020-50220 50220 MEDICARE 12,526 17,952 19,843 19,648 21,484 22,272 100 GENERAL FUND 30 3020 1003020 1003020-50225 50225 HEALTH INSURANCE BENEFITS 123,486 173,825 248,025 154,284 185,100 194,356 100 GENERAL FUND 30 3020 1003020 1003020-50230 50230 LIFE INSURANCE BENEFITS 118 166 184 153 184 184 100 GENERAL FUND 30 3020 1003020 1003020-50235 50235 EMPLOYEE ASSISTANCE PROG 1,052 1,453 1,584 1,337 1,553 1,584 100 GENERAL FUND 30 3020 1003020 1003020-50240 50240 UNEMPLOYMENT INSURANCE 1,243 841 1,730 1,586 - - 100 GENERAL FUND 30 3020 1003020 1003020-50245 50245 UNIFORM & TOOL ALLOWANCE 8,159 9,684 9,800 9,334 11,200 11,200 100 GENERAL FUND 30 3020 1003020 1003020-50250 50250 SAFETY DISABILITY INSURAN 2,258 3,233 3,456 2,976 3,456 3,456 100 GENERAL FUND 30 3020 1003020 1003020-50260 50260 RETIREE MEDICAL 7,200 7,200 - 7,200 - - 100 GENERAL FUND 30 3020 1003020 1003020-50265 50265 RMT BENEFIT 14,625 26,945 28,800 24,797 28,800 14,400 100 GENERAL FUND 30 3020 1003020 1003020-50270 50270 CONTRA PERSONNEL EXPENSE - - (110,623) - (181,849) (192,171) 100 GENERAL FUND 30 3020 1003020 1003020-50310 50310 APPAREL, BOOTS, PPE - - - - - - 100 GENERAL FUND 30 3020 1003020 1003020-51110 51110 EMPLOYEE TRAINING - 6,344 5,835 7,611 5,835 5,835 100 GENERAL FUND 30 3020 1003020 1003020-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 4,471 3,098 12,145 8,554 8,554 100 GENERAL FUND 30 3020 1003020 1003020-51510 51510 PROFESSIONAL SUPPORT 7,144 120 200 220 220 220 100 GENERAL FUND 30 3020 1003020 1003020-51630 51630 CONTRACTUAL SERVICES 20,914 1,790 980 340 - - 100 GENERAL FUND 30 3020 1003020 1003020-51645 51645 COUNTY BILLINGS - - - - - - 100 GENERAL FUND 30 3020 1003020 1003020-52110 52110 OFFICE/COMPUTER SUPPLIES 2,522 - - - 3,550 3,656 100 GENERAL FUND 30 3020 1003020 1003020-52230 52230 SOFTWARE MAINTENANCE - 24,069 24,125 32,421 38,126 39,270 100 GENERAL FUND 30 3020 1003020 1003020-52820 52820 INVESTIGATIVE FND SPC ACT - - - - - - 100 GENERAL FUND 30 3020 1003020 1003020-52850 52850 UNET - - - - - - 100 GENERAL FUND 30 3030 1003030 1003030-50110 50110 SALARIES 1,189,568 1,170,782 1,954,375 1,369,320 1,805,441 1,908,512 100 GENERAL FUND 30 3030 1003030 1003030-50114 50114 EARNED LEAVE CASHOUT 947 8,018 - 2,155 - - 100 GENERAL FUND 30 3030 1003030 1003030-50120 50120 WAGES/PART TIME 66,133 36,190 58,044 47,834 58,044 58,044 100 GENERAL FUND 30 3030 1003030 1003030-50130 50130 OVERTIME 191,114 222,477 190,225 143,356 192,127 192,127 100 GENERAL FUND 30 3030 1003030 1003030-50150 50150 OVERTIME MEALS 1,870 1,840 1,686 1,869 1,869 1,869 100 GENERAL FUND 30 3030 1003030 1003030-50205 50205 WORKERS COMP 36,406 40,291 44,332 44,332 6,032 6,617 100 GENERAL FUND 30 3030 1003030 1003030-50210 50210 RETIREMENT (FULL TIME) 127,402 147,114 228,172 156,259 199,361 206,335 100 GENERAL FUND 30 3030 1003030 1003030-50212 50212 DEFERRED COMPENSATION ER 2,610 2,490 5,040 2,550 5,040 5,040 100 GENERAL FUND 30 3030 1003030 1003030-50213 50213 UAL RETIREMENT 269,732 262,519 307,787 307,787 339,553 364,915 100 GENERAL FUND 30 3030 1003030 1003030-50215 50215 RETIREMENT (PART TIME) 266 84 1,306 - 755 755 100 GENERAL FUND 30 3030 1003030 1003030-50220 50220 MEDICARE 21,506 20,761 32,055 21,779 29,916 31,410 100 GENERAL FUND 30 3030 1003030 1003030-50225 50225 HEALTH INSURANCE BENEFITS 202,063 209,520 346,584 186,889 324,296 332,404 100 GENERAL FUND 30 3030 1003030 1003030-50230 50230 LIFE INSURANCE BENEFITS 1,476 1,455 2,303 1,451 2,303 2,303 100 GENERAL FUND 30 3030 1003030 1003030-50235 50235 EMPLOYEE ASSISTANCE PROG 1,942 1,914 2,971 2,006 2,912 2,971 100 GENERAL FUND 30 3030 1003030 1003030-50240 50240 UNEMPLOYMENT INSURANCE 2,387 1,309 2,857 2,619 - - 100 GENERAL FUND 30 3030 1003030 1003030-50245 50245 UNIFORM & TOOL ALLOWANCE 5,834 5,417 7,500 6,917 7,500 7,500 100 GENERAL FUND 30 3030 1003030 1003030-50255 50255 MISC DISABILITY INSURANCE 2,012 1,984 3,079 2,079 3,079 3,079 100 GENERAL FUND 30 3030 1003030 1003030-50260 50260 RETIREE MEDICAL 10,815 15,430 9,600 15,798 11,100 10,800 100 GENERAL FUND 30 3030 1003030 1003030-50270 50270 CONTRA PERSONNEL EXPENSE - - (160,666) - (239,405) (258,099) 100 GENERAL FUND 30 3030 1003030 1003030-50310 50310 APPAREL, BOOTS, PPE - - - - - - 100 GENERAL FUND 30 3030 1003030 1003030-51110 51110 EMPLOYEE TRAINING - 773 6,200 2,297 3,540 3,540 100 GENERAL FUND 30 3030 1003030 1003030-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 1,068 1,416 4,526 7,932 7,932 100 GENERAL FUND 30 3030 1003030 1003030-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 30 3030 1003030 1003030-51420 51420 TELECOMMUNICATIONS - - - - - - 100 GENERAL FUND 30 3030 1003030 1003030-51510 51510 PROFESSIONAL SUPPORT 10,462 482 995 130 130 130 100 GENERAL FUND 30 3030 1003030 1003030-51630 51630 CONTRACTUAL SERVICES 61,910 62,010 57,398 60,894 61,213 62,335 100 GENERAL FUND 30 3030 1003030 1003030-52110 52110 OFFICE/COMPUTER SUPPLIES 9,591 2,776 5,450 3,822 5,450 5,450

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 30 3030 1003030 1003030-52210 52210 REPAIRS & MAINTENANCE 4,371 14,417 10,000 14,340 14,340 14,340 100 GENERAL FUND 30 3030 1003030 1003030-52230 52230 SOFTWARE MAINTENANCE - 360 360 480 1,596 1,596 100 GENERAL FUND 30 3040 1003040 1003040-50110 50110 SALARIES 588,872 480,022 897,675 520,630 680,175 725,539 100 GENERAL FUND 30 3040 1003040 1003040-50114 50114 EARNED LEAVE CASHOUT 1,170 13,471 - 15,000 - - 100 GENERAL FUND 30 3040 1003040 1003040-50120 50120 WAGES/PART TIME - 18,055 43,128 37,313 37,500 40,176 100 GENERAL FUND 30 3040 1003040 1003040-50130 50130 OVERTIME 49,577 54,915 18,742 65,074 47,484 47,484 100 GENERAL FUND 30 3040 1003040 1003040-50150 50150 OVERTIME MEALS - - 390 - 390 390 100 GENERAL FUND 30 3040 1003040 1003040-50205 50205 WORKERS COMP 16,148 16,886 17,620 17,620 2,272 2,515 100 GENERAL FUND 30 3040 1003040 1003040-50210 50210 RETIREMENT (FULL TIME) 59,702 61,084 104,658 62,179 75,078 78,412 100 GENERAL FUND 30 3040 1003040 1003040-50212 50212 DEFERRED COMPENSATION ER 1,680 1,380 2,880 1,350 2,520 2,520 100 GENERAL FUND 30 3040 1003040 1003040-50213 50213 UAL RETIREMENT 137,953 127,228 141,176 141,176 127,874 138,676 100 GENERAL FUND 30 3040 1003040 1003040-50215 50215 RETIREMENT (PART TIME) 415 81 970 - 488 522 100 GENERAL FUND 30 3040 1003040 1003040-50220 50220 MEDICARE 9,593 8,201 13,962 8,740 11,154 11,850 100 GENERAL FUND 30 3040 1003040 1003040-50225 50225 HEALTH INSURANCE BENEFITS 130,340 109,684 167,975 101,777 171,407 175,692 100 GENERAL FUND 30 3040 1003040 1003040-50230 50230 LIFE INSURANCE BENEFITS 1,041 817 1,458 849 1,228 1,228 100 GENERAL FUND 30 3040 1003040 1003040-50235 50235 EMPLOYEE ASSISTANCE PROG 1,278 1,031 1,782 1,133 1,553 1,584 100 GENERAL FUND 30 3040 1003040 1003040-50240 50240 UNEMPLOYMENT INSURANCE 1,274 660 1,361 1,248 - - 100 GENERAL FUND 30 3040 1003040 1003040-50245 50245 UNIFORM & TOOL ALLOWANCE 3,084 2,709 3,000 3,167 4,000 4,000 100 GENERAL FUND 30 3040 1003040 1003040-50255 50255 MISC DISABILITY INSURANCE 1,308 1,040 1,958 1,958 1,642 1,642 100 GENERAL FUND 30 3040 1003040 1003040-50260 50260 RETIREE MEDICAL - - 4,800 - - - 100 GENERAL FUND 30 3040 1003040 1003040-50270 50270 CONTRA PERSONNEL EXPENSE - - (77,793) - (93,690) (102,012) 100 GENERAL FUND 30 3040 1003040 1003040-50310 50310 APPAREL, BOOTS, PPE - - - - - - 100 GENERAL FUND 30 3040 1003040 1003040-51110 51110 EMPLOYEE TRAINING - 2,552 4,384 6,290 4,615 4,756 100 GENERAL FUND 30 3040 1003040 1003040-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 3,427 2,701 11,025 7,695 7,926 100 GENERAL FUND 30 3040 1003040 1003040-51510 51510 PROFESSIONAL SUPPORT 7,183 140 460 210 210 210 100 GENERAL FUND 30 3040 1003040 1003040-51630 51630 CONTRACTUAL SERVICES 6,443 5,339 4,177 8,878 10,601 10,919 100 GENERAL FUND 30 3040 1003040 1003040-51645 51645 COUNTY BILLINGS 7,833 - - - - - 100 GENERAL FUND 30 3040 1003040 1003040-52110 52110 OFFICE/COMPUTER SUPPLIES 9,900 7,951 9,300 10,387 10,387 10,387 100 GENERAL FUND 30 3040 1003040 1003040-52210 52210 REPAIRS & MAINTENANCE - - - - - - 100 GENERAL FUND 30 3040 1003040 1003040-52230 52230 SOFTWARE MAINTENANCE - - - - - - 100 GENERAL FUND 35 3500 1003500 1003500-50110 50110 SALARIES 426,050 424,445 504,934 261,119 501,310 516,349 100 GENERAL FUND 35 3500 1003500 1003500-50114 50114 EARNED LEAVE CASHOUT 3,478 29,034 - 2,686 - - 100 GENERAL FUND 35 3500 1003500 1003500-50120 50120 WAGES/PART TIME 10,640 41,000 - 261,282 - - 100 GENERAL FUND 35 3500 1003500 1003500-50130 50130 OVERTIME - - - - - - 100 GENERAL FUND 35 3500 1003500 1003500-50150 50150 OVERTIME MEALS - - - - - - 100 GENERAL FUND 35 3500 1003500 1003500-50205 50205 WORKERS COMP 23,656 25,277 25,937 25,937 33,281 35,569 100 GENERAL FUND 35 3500 1003500 1003500-50210 50210 RETIREMENT (FULL TIME) 54,335 60,127 57,372 25,264 55,416 55,885 100 GENERAL FUND 35 3500 1003500 1003500-50212 50212 DEFERRED COMPENSATION ER 660 690 1,080 630 1,080 1,080 100 GENERAL FUND 35 3500 1003500 1003500-50213 50213 UAL RETIREMENT 75,470 70,956 77,391 77,391 94,385 98,835 100 GENERAL FUND 35 3500 1003500 1003500-50215 50215 RETIREMENT (PART TIME) 417 79 - 32 - - 100 GENERAL FUND 35 3500 1003500 1003500-50220 50220 MEDICARE 6,703 7,324 7,340 7,107 7,285 7,503 100 GENERAL FUND 35 3500 1003500 1003500-50225 50225 HEALTH INSURANCE BENEFITS 43,901 44,191 46,320 31,690 67,242 69,806 100 GENERAL FUND 35 3500 1003500 1003500-50230 50230 LIFE INSURANCE BENEFITS 632 654 800 342 801 820 100 GENERAL FUND 35 3500 1003500 1003500-50235 50235 EMPLOYEE ASSISTANCE PROG 582 556 594 388 582 594 100 GENERAL FUND 35 3500 1003500 1003500-50240 50240 UNEMPLOYMENT INSURANCE 732 387 784 719 - - 100 GENERAL FUND 35 3500 1003500 1003500-50245 50245 UNIFORM & TOOL ALLOWANCE 1,100 1,008 1,100 - 1,100 1,100 100 GENERAL FUND 35 3500 1003500 1003500-50250 50250 SAFETY DISABILITY INSURAN 354 305 354 - 354 354 100 GENERAL FUND 35 3500 1003500 1003500-50255 50255 MISC DISABILITY INSURANCE 478 511 521 521 521 521 100 GENERAL FUND 35 3500 1003500 1003500-50260 50260 RETIREE MEDICAL - - - - - - 100 GENERAL FUND 35 3500 1003500 1003500-50270 50270 CONTRA PERSONNEL EXPENSE - - (43,767) - (57,586) (61,008) 100 GENERAL FUND 35 3500 1003500 1003500-50310 50310 APPAREL, BOOTS, PPE - - - - - - 100 GENERAL FUND 35 3500 1003500 1003500-51110 51110 EMPLOYEE TRAINING - 23,266 39,390 28,050 37,153 43,370 100 GENERAL FUND 35 3500 1003500 1003500-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 1,095 1,500 1,500 1,575 1,655 100 GENERAL FUND 35 3500 1003500 1003500-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 35 3500 1003500 1003500-51420 51420 TELECOMMUNICATIONS 22,444 27,383 25,940 25,940 27,237 28,599 100 GENERAL FUND 35 3500 1003500 1003500-51510 51510 PROFESSIONAL SUPPORT 63,565 4,050 3,500 3,500 3,675 3,861 100 GENERAL FUND 35 3500 1003500 1003500-51520 51520 SUPPORT SERVICES - 75 - - - - 100 GENERAL FUND 35 3500 1003500 1003500-51630 51630 CONTRACTUAL SERVICES 215,480 230,536 272,418 235,200 258,935 265,539 100 GENERAL FUND 35 3500 1003500 1003500-52110 52110 OFFICE/COMPUTER SUPPLIES 2,505 3,282 3,650 3,650 3,835 4,025 100 GENERAL FUND 35 3500 1003500 1003500-52150 52150 DEPARTMENT SUPPLIES - 160 - - - -

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 35 3500 1003500 1003500-52210 52210 REPAIRS & MAINTENANCE - - - - - - 100 GENERAL FUND 35 3500 1003500 1003500-53120 53120 EQUIPMENT/FURNITURE - - - - - - 100 GENERAL FUND 35 3500 1003500 1003500-54130 54130 FLEET SERVICE CHARGE 926,923 746,130 872,139 872,139 803,719 854,583 100 GENERAL FUND 35 3500 1003500 1003500-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 100 GENERAL FUND 35 3500 1003500 1003500-54140 54140 FACILITY SERVICE CHARGE 127,663 578,166 621,554 621,554 663,156 682,960 100 GENERAL FUND 35 3500 1003500 1003500-54145 54145 INFO TECH SERVICE CHARGE 117,693 210,830 156,038 156,038 138,855 145,002 100 GENERAL FUND 35 3500 1003500 1003500-55130 55130 CASH OVER SHORT - - - - - - 100 GENERAL FUND 35 3510 1003510 1003510-50110 50110 SALARIES 5,039,640 5,599,188 6,113,022 5,790,654 6,609,182 6,950,131 100 GENERAL FUND 35 3510 1003510 1003510-50114 50114 EARNED LEAVE CASHOUT 1,906 65,103 - 100,970 - - 100 GENERAL FUND 35 3510 1003510 1003510-50120 50120 WAGES/PART TIME 48,185 415 - 7,906 - - 100 GENERAL FUND 35 3510 1003510 1003510-50130 50130 OVERTIME 1,540,102 1,442,095 763,528 1,664,300 762,637 769,344 100 GENERAL FUND 35 3510 1003510 1003510-50150 50150 OVERTIME MEALS - - - - - - 100 GENERAL FUND 35 3510 1003510 1003510-50205 50205 WORKERS COMP 538,101 538,293 558,360 558,360 801,554 874,617 100 GENERAL FUND 35 3510 1003510 1003510-50210 50210 RETIREMENT (FULL TIME) 987,325 1,186,837 1,229,605 1,125,980 1,368,505 1,395,232 100 GENERAL FUND 35 3510 1003510 1003510-50212 50212 DEFERRED COMPENSATION ER 813 372 15,480 360 15,840 15,840 100 GENERAL FUND 35 3510 1003510 1003510-50213 50213 UAL RETIREMENT 1,807,748 1,661,285 1,877,412 1,877,412 2,227,718 2,330,258 100 GENERAL FUND 35 3510 1003510 1003510-50215 50215 RETIREMENT (PART TIME) 1,349 2,289 - 4,028 - - 100 GENERAL FUND 35 3510 1003510 1003510-50220 50220 MEDICARE 94,035 94,329 99,170 109,168 109,371 114,509 100 GENERAL FUND 35 3510 1003510 1003510-50225 50225 HEALTH INSURANCE BENEFITS 846,615 935,030 1,109,687 799,462 962,812 986,883 100 GENERAL FUND 35 3510 1003510 1003510-50230 50230 LIFE INSURANCE BENEFITS 2,170 2,234 2,932 2,125 3,043 3,079 100 GENERAL FUND 35 3510 1003510 1003510-50235 50235 EMPLOYEE ASSISTANCE PROG 6,650 7,195 8,516 7,265 8,543 8,714 100 GENERAL FUND 35 3510 1003510 1003510-50240 50240 UNEMPLOYMENT INSURANCE 8,395 4,153 8,541 7,829 - - 100 GENERAL FUND 35 3510 1003510 1003510-50245 50245 UNIFORM & TOOL ALLOWANCE 37,768 40,701 46,202 40,151 48,402 48,402 100 GENERAL FUND 35 3510 1003510 1003510-50250 50250 SAFETY DISABILITY INSURAN 10,390 11,318 13,062 11,338 13,416 13,416 100 GENERAL FUND 35 3510 1003510 1003510-50260 50260 RETIREE MEDICAL 13,220 19,830 12,300 27,360 25,200 23,100 100 GENERAL FUND 35 3510 1003510 1003510-50265 50265 RMT BENEFIT 57,000 57,000 108,000 79,350 108,000 144,000 100 GENERAL FUND 35 3510 1003510 1003510-50270 50270 CONTRA PERSONNEL EXPENSE - - (524,311) - (912,371) (880,894) 100 GENERAL FUND 35 3510 1003510 1003510-50310 50310 APPAREL, BOOTS, PPE - - - - - - 100 GENERAL FUND 35 3510 1003510 1003510-51110 51110 EMPLOYEE TRAINING - 396 - - - - 100 GENERAL FUND 35 3510 1003510 1003510-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 189 - 35 - - 100 GENERAL FUND 35 3510 1003510 1003510-51420 51420 TELECOMMUNICATIONS - - - - - - 100 GENERAL FUND 35 3510 1003510 1003510-51510 51510 PROFESSIONAL SUPPORT - 91 - - - - 100 GENERAL FUND 35 3510 1003510 1003510-51520 51520 SUPPORT SERVICES 9,147 9,135 8,180 8,180 9,180 9,680 100 GENERAL FUND 35 3510 1003510 1003510-51630 51630 CONTRACTUAL SERVICES - - - - - - 100 GENERAL FUND 35 3510 1003510 1003510-52110 52110 OFFICE/COMPUTER SUPPLIES 196 358 3,650 3,650 3,835 4,025 100 GENERAL FUND 35 3510 1003510 1003510-52150 52150 DEPARTMENT SUPPLIES 290,350 302,527 337,386 332,129 337,411 338,210 100 GENERAL FUND 35 3510 1003510 1003510-52210 52210 REPAIRS & MAINTENANCE 108,723 45,237 91,003 93,703 104,107 101,707 100 GENERAL FUND 35 3510 1003510 1003510-52410 52410 PUBLIC EDUCATION 704 2,049 3,800 3,800 5,200 5,400 100 GENERAL FUND 35 3510 1003510 1003510-53120 53120 EQUIPMENT/FURNITURE - 1,129,014 101,495 - 207,146 157,000 100 GENERAL FUND 35 3510 1003510 1003510-54110 54110 INTERFUND TRANSFER OUT - - - - - - 100 GENERAL FUND 35 3510 1003510 1003510-57130 57130 LEASE PRINCIPAL - 233,754 238,327 238,327 240,276 244,978 100 GENERAL FUND 35 3510 1003510 1003510-57135 57135 LEASE INTEREST - 20,201 15,629 15,629 13,679 8,978 100 GENERAL FUND 40 4000 1004000 1004000-50110 50110 SALARIES 297,539 362,029 399,757 389,308 705,999 738,412 100 GENERAL FUND 40 4000 1004000 1004000-50114 50114 EARNED LEAVE CASHOUT 9,919 9,558 - 10,042 - - 100 GENERAL FUND 40 4000 1004000 1004000-50120 50120 WAGES/PART TIME 9,020 16,132 - - - - 100 GENERAL FUND 40 4000 1004000 1004000-50130 50130 OVERTIME - - - - - - 100 GENERAL FUND 40 4000 1004000 1004000-50205 50205 WORKERS COMP 1,336 1,494 1,589 1,589 2,356 2,557 100 GENERAL FUND 40 4000 1004000 1004000-50210 50210 RETIREMENT (FULL TIME) 31,501 44,717 45,286 43,958 77,872 79,748 100 GENERAL FUND 40 4000 1004000 1004000-50212 50212 DEFERRED COMPENSATION ER 582 702 702 702 1,728 1,728 100 GENERAL FUND 40 4000 1004000 1004000-50213 50213 UAL RETIREMENT 54,764 53,917 61,088 61,088 132,632 141,039 100 GENERAL FUND 40 4000 1004000 1004000-50215 50215 RETIREMENT (PART TIME) - - - - - - 100 GENERAL FUND 40 4000 1004000 1004000-50220 50220 MEDICARE 4,805 5,843 5,799 5,924 10,237 10,707 100 GENERAL FUND 40 4000 1004000 1004000-50225 50225 HEALTH INSURANCE BENEFITS 19,737 20,417 43,230 11,678 82,990 85,321 100 GENERAL FUND 40 4000 1004000 1004000-50230 50230 LIFE INSURANCE BENEFITS 409 509 594 554 1,190 1,222 100 GENERAL FUND 40 4000 1004000 1004000-50235 50235 EMPLOYEE ASSISTANCE PROG 344 379 386 379 932 951 100 GENERAL FUND 40 4000 1004000 1004000-50240 50240 UNEMPLOYMENT INSURANCE 523 289 609 558 - - 100 GENERAL FUND 40 4000 1004000 1004000-50255 50255 MISC DISABILITY INSURANCE 499 576 616 616 1,295 1,295 100 GENERAL FUND 40 4000 1004000 1004000-50260 50260 RETIREE MEDICAL 3,305 3,305 600 1,080 - - 100 GENERAL FUND 40 4000 1004000 1004000-50270 50270 CONTRA PERSONNEL EXPENSE - - (33,045) - (79,978) (85,889) 100 GENERAL FUND 40 4000 1004000 1004000-51110 51110 EMPLOYEE TRAINING - 1,070 1,700 1,700 4,100 4,100

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 40 4000 1004000 1004000-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 848 2,400 2,400 3,900 3,900 100 GENERAL FUND 40 4000 1004000 1004000-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 40 4000 1004000 1004000-51420 51420 TELECOMMUNICATIONS 1,351 1,524 1,601 1,601 2,520 2,646 100 GENERAL FUND 40 4000 1004000 1004000-51510 51510 PROFESSIONAL SUPPORT 2,027 1,629 1,150 2,006 2,440 2,440 100 GENERAL FUND 40 4000 1004000 1004000-51630 51630 CONTRACTUAL SERVICES 6,415 - 30,000 34,040 - - 100 GENERAL FUND 40 4000 1004000 1004000-52110 52110 OFFICE/COMPUTER SUPPLIES 2,566 7,392 7,500 9,500 9,820 9,820 100 GENERAL FUND 40 4000 1004000 1004000-52610 52610 PROGRAM EXPENSES - - - - - - 100 GENERAL FUND 40 4000 1004000 1004000-53120 53120 EQUIPMENT/FURNITURE - 4,133 2,000 - - - 100 GENERAL FUND 40 4000 1004000 1004000-54130 54130 FLEET SERVICE CHARGE 1,071 1,389 1,623 1,623 1,496 1,591 100 GENERAL FUND 40 4000 1004000 1004000-54140 54140 FACILITY SERVICE CHARGE - 50,590 54,386 54,386 69,199 71,265 100 GENERAL FUND 40 4000 1004000 1004000-54145 54145 INFO TECH SERVICE CHARGE - 160,200 100,000 100,000 - - 100 GENERAL FUND 40 4000 1004000 1004000-55130 55130 CASH OVER SHORT - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50110 50110 SALARIES - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50114 50114 EARNED LEAVE CASHOUT - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50120 50120 WAGES/PART TIME - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50130 50130 OVERTIME - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50205 50205 WORKERS COMP - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50210 50210 RETIREMENT (FULL TIME) - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50212 50212 DEFERRED COMPENSATION ER - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50213 50213 UAL RETIREMENT - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50215 50215 RETIREMENT (PART TIME) - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50220 50220 MEDICARE - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50225 50225 HEALTH INSURANCE BENEFITS - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50230 50230 LIFE INSURANCE BENEFITS - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50235 50235 EMPLOYEE ASSISTANCE PROG - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50240 50240 UNEMPLOYMENT INSURANCE - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50255 50255 MISC DISABILITY INSURANCE - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-50270 50270 CONTRA PERSONNEL EXPENSE - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-51430 51430 POSTAGE - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-51510 51510 PROFESSIONAL SUPPORT 272 - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-51610 51610 ADVERTISING-PUBLICITY - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-51630 51630 CONTRACTUAL SERVICES 183,808 - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-52410 52410 PUBLIC EDUCATION 3,094 - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-52610 52610 PROGRAM EXPENSES 4,350 - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-52620 52620 NUISANCE ABATEMENT 1,152 - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-54140 54140 FACILITY SERVICE CHARGE 6,816 - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-55130 55130 CASH OVER SHORT - - - - - - 100 GENERAL FUND 40 4010 1004010 1004010-58165 58165 HAZ MAT PROJECT - - - - - - 100 GENERAL FUND 40 4020 1004020 1004020-50110 50110 SALARIES 454,407 413,721 739,843 514,509 786,372 826,399 100 GENERAL FUND 40 4020 1004020 1004020-50114 50114 EARNED LEAVE CASHOUT 1,422 29,133 - - - - 100 GENERAL FUND 40 4020 1004020 1004020-50120 50120 WAGES/PART TIME 157,652 79,827 - 75,028 - - 100 GENERAL FUND 40 4020 1004020 1004020-50130 50130 OVERTIME 1,896 2,089 - 3,568 - - 100 GENERAL FUND 40 4020 1004020 1004020-50150 50150 OVERTIME MEALS - - - - - - 100 GENERAL FUND 40 4020 1004020 1004020-50205 50205 WORKERS COMP 4,902 5,135 5,353 5,353 2,624 2,862 100 GENERAL FUND 40 4020 1004020 1004020-50210 50210 RETIREMENT (FULL TIME) 48,467 51,492 85,996 59,338 86,737 89,251 100 GENERAL FUND 40 4020 1004020 1004020-50212 50212 DEFERRED COMPENSATION ER 990 780 1,800 1,140 2,160 2,160 100 GENERAL FUND 40 4020 1004020 1004020-50213 50213 UAL RETIREMENT 111,428 103,742 116,003 116,003 147,731 157,845 100 GENERAL FUND 40 4020 1004020 1004020-50215 50215 RETIREMENT (PART TIME) - - - - - - 100 GENERAL FUND 40 4020 1004020 1004020-50220 50220 MEDICARE 9,021 7,506 10,732 8,291 11,402 11,983 100 GENERAL FUND 40 4020 1004020 1004020-50225 50225 HEALTH INSURANCE BENEFITS 80,212 85,202 104,390 108,197 147,241 150,922 100 GENERAL FUND 40 4020 1004020 1004020-50230 50230 LIFE INSURANCE BENEFITS 599 533 985 702 1,199 1,221 100 GENERAL FUND 40 4020 1004020 1004020-50235 50235 EMPLOYEE ASSISTANCE PROG 696 615 990 825 1,165 1,188 100 GENERAL FUND 40 4020 1004020 1004020-50240 50240 UNEMPLOYMENT INSURANCE 1,072 566 1,175 1,077 - - 100 GENERAL FUND 40 4020 1004020 1004020-50245 50245 UNIFORM & TOOL ALLOWANCE - - - - - - 100 GENERAL FUND 40 4020 1004020 1004020-50255 50255 MISC DISABILITY INSURANCE 829 718 1,247 1,247 1,563 1,563 100 GENERAL FUND 40 4020 1004020 1004020-50260 50260 RETIREE MEDICAL - 1,205 - 3,609 3,600 3,600 100 GENERAL FUND 40 4020 1004020 1004020-50270 50270 CONTRA PERSONNEL EXPENSE - - (63,564) - (94,493) (101,900) 100 GENERAL FUND 40 4020 1004020 1004020-50310 50310 APPAREL, BOOTS, PPE 615 724 800 800 - - 100 GENERAL FUND 40 4020 1004020 1004020-51110 51110 EMPLOYEE TRAINING - 3,620 3,675 3,675 4,000 4,000

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 40 4020 1004020 1004020-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 2,663 7,700 7,700 6,900 6,900 100 GENERAL FUND 40 4020 1004020 1004020-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 40 4020 1004020 1004020-51420 51420 TELECOMMUNICATIONS 1,123 1,670 1,760 1,760 1,632 1,714 100 GENERAL FUND 40 4020 1004020 1004020-51510 51510 PROFESSIONAL SUPPORT 8,046 2,395 2,868 1,668 1,900 1,900 100 GENERAL FUND 40 4020 1004020 1004020-51610 51610 ADVERTISING-PUBLICITY - 2,705 - 1,200 3,700 1,800 100 GENERAL FUND 40 4020 1004020 1004020-51630 51630 CONTRACTUAL SERVICES 172,319 127,194 857,095 744,077 15,500 15,965 100 GENERAL FUND 40 4020 1004020 1004020-52110 52110 OFFICE/COMPUTER SUPPLIES 3,580 303 650 1,000 1,150 1,150 100 GENERAL FUND 40 4020 1004020 1004020-52610 52610 PROGRAM EXPENSES - 206 500 200 500 500 100 GENERAL FUND 40 4020 1004020 1004020-54130 54130 FLEET SERVICE CHARGE 1,164 1,508 1,763 1,763 1,624 1,727 100 GENERAL FUND 40 4020 1004020 1004020-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4020 1004020 1004020-54140 54140 FACILITY SERVICE CHARGE 66,557 65,701 70,631 70,631 86,499 89,082 100 GENERAL FUND 40 4020 1004020 1004020-54145 54145 INFO TECH SERVICE CHARGE 290,953 377,076 365,095 365,095 347,138 362,505 100 GENERAL FUND 40 4025 1004025 1004025-50110 50110 SALARIES 330,545 345,328 448,534 323,935 - - 100 GENERAL FUND 40 4025 1004025 1004025-50114 50114 EARNED LEAVE CASHOUT 1,505 5,156 - 12,022 - - 100 GENERAL FUND 40 4025 1004025 1004025-50130 50130 OVERTIME - - - 1,500 - - 100 GENERAL FUND 40 4025 1004025 1004025-50205 50205 WORKERS COMP 1,575 1,727 1,824 1,824 - - 100 GENERAL FUND 40 4025 1004025 1004025-50210 50210 RETIREMENT (FULL TIME) 35,215 42,796 51,997 42,423 - - 100 GENERAL FUND 40 4025 1004025 1004025-50212 50212 DEFERRED COMPENSATION ER 591 510 1,440 720 - - 100 GENERAL FUND 40 4025 1004025 1004025-50213 50213 UAL RETIREMENT 64,556 62,299 70,140 70,140 - - 100 GENERAL FUND 40 4025 1004025 1004025-50220 50220 MEDICARE 5,209 5,058 6,506 5,937 - - 100 GENERAL FUND 40 4025 1004025 1004025-50225 50225 HEALTH INSURANCE BENEFITS 49,728 52,592 56,126 57,756 - - 100 GENERAL FUND 40 4025 1004025 1004025-50230 50230 LIFE INSURANCE BENEFITS 580 560 745 708 - - 100 GENERAL FUND 40 4025 1004025 1004025-50235 50235 EMPLOYEE ASSISTANCE PROG 657 600 792 680 - - 100 GENERAL FUND 40 4025 1004025 1004025-50240 50240 UNEMPLOYMENT INSURANCE 621 336 703 644 - - 100 GENERAL FUND 40 4025 1004025 1004025-50255 50255 MISC DISABILITY INSURANCE 726 699 932 932 - - 100 GENERAL FUND 40 4025 1004025 1004025-50270 50270 CONTRA PERSONNEL EXPENSE - - (38,183) - - - 100 GENERAL FUND 40 4025 1004025 1004025-51420 51420 TELECOMMUNICATIONS 819 - - - - - 100 GENERAL FUND 40 4025 1004025 1004025-51510 51510 PROFESSIONAL SUPPORT 1,059 - 16,070 - - - 100 GENERAL FUND 40 4025 1004025 1004025-52110 52110 OFFICE/COMPUTER SUPPLIES 859 - - - - - 100 GENERAL FUND 40 4025 1004025 1004025-54130 54130 FLEET SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4025 1004025 1004025-54140 54140 FACILITY SERVICE CHARGE - 49,933 53,680 53,680 - - 100 GENERAL FUND 40 4025 1004025 1004025-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4030 1004030 1004030-50110 50110 SALARIES 700,676 791,178 981,076 986,514 832,210 872,794 100 GENERAL FUND 40 4030 1004030 1004030-50114 50114 EARNED LEAVE CASHOUT 1,654 3,464 - 3,986 - - 100 GENERAL FUND 40 4030 1004030 1004030-50120 50120 WAGES/PART TIME - - - - - - 100 GENERAL FUND 40 4030 1004030 1004030-50130 50130 OVERTIME 11,104 15,970 - 8,010 - - 100 GENERAL FUND 40 4030 1004030 1004030-50150 50150 OVERTIME MEALS - - - - - - 100 GENERAL FUND 40 4030 1004030 1004030-50205 50205 WORKERS COMP 15,138 16,127 16,917 16,917 8,832 9,620 100 GENERAL FUND 40 4030 1004030 1004030-50210 50210 RETIREMENT (FULL TIME) 74,584 97,709 114,082 113,062 91,793 94,262 100 GENERAL FUND 40 4030 1004030 1004030-50212 50212 DEFERRED COMPENSATION ER 1,440 1,470 2,880 1,620 2,520 2,520 100 GENERAL FUND 40 4030 1004030 1004030-50213 50213 UAL RETIREMENT 136,650 137,958 153,888 153,888 156,342 166,707 100 GENERAL FUND 40 4030 1004030 1004030-50215 50215 RETIREMENT (PART TIME) 332 - - - - - 100 GENERAL FUND 40 4030 1004030 1004030-50220 50220 MEDICARE 10,955 11,948 14,230 14,509 12,067 12,656 100 GENERAL FUND 40 4030 1004030 1004030-50225 50225 HEALTH INSURANCE BENEFITS 113,729 135,349 145,666 155,721 121,481 124,518 100 GENERAL FUND 40 4030 1004030 1004030-50230 50230 LIFE INSURANCE BENEFITS 1,023 1,167 1,390 1,381 1,255 1,265 100 GENERAL FUND 40 4030 1004030 1004030-50235 50235 EMPLOYEE ASSISTANCE PROG 1,246 1,390 1,584 1,650 1,359 1,386 100 GENERAL FUND 40 4030 1004030 1004030-50240 50240 UNEMPLOYMENT INSURANCE 1,303 741 1,534 1,406 - - 100 GENERAL FUND 40 4030 1004030 1004030-50245 50245 UNIFORM & TOOL ALLOWANCE - - - - - - 100 GENERAL FUND 40 4030 1004030 1004030-50255 50255 MISC DISABILITY INSURANCE 1,392 1,541 1,753 1,753 1,547 1,547 100 GENERAL FUND 40 4030 1004030 1004030-50260 50260 RETIREE MEDICAL - - - - - - 100 GENERAL FUND 40 4030 1004030 1004030-50270 50270 CONTRA PERSONNEL EXPENSE - - (84,536) - (96,520) (103,903) 100 GENERAL FUND 40 4030 1004030 1004030-50310 50310 APPAREL, BOOTS, PPE 1,569 3,788 3,260 3,260 1,400 1,400 100 GENERAL FUND 40 4030 1004030 1004030-51110 51110 EMPLOYEE TRAINING - 4,887 8,760 8,760 11,850 9,600 100 GENERAL FUND 40 4030 1004030 1004030-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 2,111 8,060 8,000 7,100 7,100 100 GENERAL FUND 40 4030 1004030 1004030-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 40 4030 1004030 1004030-51420 51420 TELECOMMUNICATIONS 2,755 4,518 6,440 6,440 4,800 5,040 100 GENERAL FUND 40 4030 1004030 1004030-51510 51510 PROFESSIONAL SUPPORT 12,653 4,110 3,530 3,530 11,580 4,580 100 GENERAL FUND 40 4030 1004030 1004030-51610 51610 ADVERTISING-PUBLICITY - - - 1,218 - - 100 GENERAL FUND 40 4030 1004030 1004030-51630 51630 CONTRACTUAL SERVICES 469,719 494,454 474,350 382,377 458,791 469,071 100 GENERAL FUND 40 4030 1004030 1004030-52110 52110 OFFICE/COMPUTER SUPPLIES 9,054 2,079 1,865 1,900 1,100 750

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 40 4030 1004030 1004030-52610 52610 PROGRAM EXPENSES - - - - 2,850 2,850 100 GENERAL FUND 40 4030 1004030 1004030-52620 52620 NUISANCE ABATEMENT - - 15,000 - - - 100 GENERAL FUND 40 4030 1004030 1004030-54130 54130 FLEET SERVICE CHARGE 50,298 11,845 13,845 13,845 12,759 13,566 100 GENERAL FUND 40 4030 1004030 1004030-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4030 1004030 1004030-54140 54140 FACILITY SERVICE CHARGE 80,802 105,121 113,010 113,010 100,915 103,929 100 GENERAL FUND 40 4030 1004030 1004030-54145 54145 INFO TECH SERVICE CHARGE 20,682 26,395 25,557 25,557 24,300 25,375 100 GENERAL FUND 40 4035 1004035 1004035-50110 50110 SALARIES - - - - 394,002 412,666 100 GENERAL FUND 40 4035 1004035 1004035-50114 50114 EARNED LEAVE CASHOUT - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-50120 50120 WAGES/PART TIME - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-50130 50130 OVERTIME - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-50150 50150 OVERTIME MEALS - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-50205 50205 WORKERS COMP - - - - 5,625 6,114 100 GENERAL FUND 40 4035 1004035 1004035-50210 50210 RETIREMENT (FULL TIME) - - - - 43,458 44,568 100 GENERAL FUND 40 4035 1004035 1004035-50212 50212 DEFERRED COMPENSATION ER - - - - 720 720 100 GENERAL FUND 40 4035 1004035 1004035-50213 50213 UAL RETIREMENT - - - - 74,019 78,821 100 GENERAL FUND 40 4035 1004035 1004035-50215 50215 RETIREMENT (PART TIME) - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-50220 50220 MEDICARE - - - - 5,713 5,984 100 GENERAL FUND 40 4035 1004035 1004035-50225 50225 HEALTH INSURANCE BENEFITS - - - - 68,913 70,635 100 GENERAL FUND 40 4035 1004035 1004035-50230 50230 LIFE INSURANCE BENEFITS - - - - 461 461 100 GENERAL FUND 40 4035 1004035 1004035-50235 50235 EMPLOYEE ASSISTANCE PROG - - - - 582 594 100 GENERAL FUND 40 4035 1004035 1004035-50240 50240 UNEMPLOYMENT INSURANCE - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-50245 50245 UNIFORM & TOOL ALLOWANCE - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-50255 50255 MISC DISABILITY INSURANCE - - - - 616 616 100 GENERAL FUND 40 4035 1004035 1004035-50260 50260 RETIREE MEDICAL - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-50270 50270 CONTRA PERSONNEL EXPENSE - - - - (46,751) (50,271) 100 GENERAL FUND 40 4035 1004035 1004035-50310 50310 APPAREL, BOOTS, PPE - - - - 1,800 1,800 100 GENERAL FUND 40 4035 1004035 1004035-51110 51110 EMPLOYEE TRAINING - - - - 600 600 100 GENERAL FUND 40 4035 1004035 1004035-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - - - - 1,800 1,800 100 GENERAL FUND 40 4035 1004035 1004035-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-51420 51420 TELECOMMUNICATIONS - - - - 2,820 2,961 100 GENERAL FUND 40 4035 1004035 1004035-51510 51510 PROFESSIONAL SUPPORT - - - - 1,490 690 100 GENERAL FUND 40 4035 1004035 1004035-51610 51610 ADVERTISING-PUBLICITY - - - - 1,200 1,200 100 GENERAL FUND 40 4035 1004035 1004035-51630 51630 CONTRACTUAL SERVICES - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - 200 200 100 GENERAL FUND 40 4035 1004035 1004035-52610 52610 PROGRAM EXPENSES - - - - 1,500 1,500 100 GENERAL FUND 40 4035 1004035 1004035-52620 52620 NUISANCE ABATEMENT - - - - 15,000 15,000 100 GENERAL FUND 40 4035 1004035 1004035-54130 54130 FLEET SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4035 1004035 1004035-54140 54140 FACILITY SERVICE CHARGE - - - - 43,249 44,541 100 GENERAL FUND 40 4035 1004035 1004035-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4040 1004040 1004040-50110 50110 SALARIES 167,369 179,749 219,885 216,202 272,017 289,115 100 GENERAL FUND 40 4040 1004040 1004040-50114 50114 EARNED LEAVE CASHOUT 3,051 - - 2,744 - - 100 GENERAL FUND 40 4040 1004040 1004040-50120 50120 WAGES/PART TIME - - - - - - 100 GENERAL FUND 40 4040 1004040 1004040-50130 50130 OVERTIME 13,332 43,511 - 10,390 - - 100 GENERAL FUND 40 4040 1004040 1004040-50150 50150 OVERTIME MEALS - - - - - - 100 GENERAL FUND 40 4040 1004040 1004040-50205 50205 WORKERS COMP 4,413 4,677 4,978 4,978 2,113 2,328 100 GENERAL FUND 40 4040 1004040 1004040-50210 50210 RETIREMENT (FULL TIME) 17,954 22,260 25,690 25,011 30,003 31,224 100 GENERAL FUND 40 4040 1004040 1004040-50212 50212 DEFERRED COMPENSATION ER 324 436 216 432 702 702 100 GENERAL FUND 40 4040 1004040 1004040-50213 50213 UAL RETIREMENT 32,753 30,561 34,654 34,654 51,102 55,222 100 GENERAL FUND 40 4040 1004040 1004040-50220 50220 MEDICARE 2,720 3,197 3,197 3,242 3,944 4,192 100 GENERAL FUND 40 4040 1004040 1004040-50225 50225 HEALTH INSURANCE BENEFITS 34,136 35,057 34,277 34,277 39,999 40,999 100 GENERAL FUND 40 4040 1004040 1004040-50230 50230 LIFE INSURANCE BENEFITS 180 181 215 268 382 392 100 GENERAL FUND 40 4040 1004040 1004040-50235 50235 EMPLOYEE ASSISTANCE PROG 233 239 277 272 379 386 100 GENERAL FUND 40 4040 1004040 1004040-50240 50240 UNEMPLOYMENT INSURANCE 303 159 336 308 - - 100 GENERAL FUND 40 4040 1004040 1004040-50245 50245 UNIFORM & TOOL ALLOWANCE 400 400 400 720 - - 100 GENERAL FUND 40 4040 1004040 1004040-50255 50255 MISC DISABILITY INSURANCE 241 247 287 287 467 467 100 GENERAL FUND 40 4040 1004040 1004040-50260 50260 RETIREE MEDICAL 2,810 2,810 2,295 3,069 - - 100 GENERAL FUND 40 4040 1004040 1004040-50270 50270 CONTRA PERSONNEL EXPENSE - - (18,690) - (31,604) (34,423) 100 GENERAL FUND 40 4040 1004040 1004040-50310 50310 APPAREL, BOOTS, PPE 377 702 500 500 660 660 100 GENERAL FUND 40 4040 1004040 1004040-51110 51110 EMPLOYEE TRAINING - 1,303 2,150 6,000 6,100 6,100

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 40 4040 1004040 1004040-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 2,888 3,100 3,500 6,200 6,200 100 GENERAL FUND 40 4040 1004040 1004040-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 40 4040 1004040 1004040-51420 51420 TELECOMMUNICATIONS 1,712 939 3,300 1,200 2,889 3,210 100 GENERAL FUND 40 4040 1004040 1004040-51510 51510 PROFESSIONAL SUPPORT 5,075 169 2,425 2,425 3,620 2,520 100 GENERAL FUND 40 4040 1004040 1004040-51610 51610 ADVERTISING-PUBLICITY - 2,384 3,720 3,720 4,220 4,220 100 GENERAL FUND 40 4040 1004040 1004040-51625 51625 CONSULTANTS - - - - - - 100 GENERAL FUND 40 4040 1004040 1004040-51630 51630 CONTRACTUAL SERVICES 92,465 68,072 110,000 98,775 105,000 105,000 100 GENERAL FUND 40 4040 1004040 1004040-52110 52110 OFFICE/COMPUTER SUPPLIES 1,081 639 750 750 450 2,950 100 GENERAL FUND 40 4040 1004040 1004040-52510 52510 SERVICE FEES - - - - - - 100 GENERAL FUND 40 4040 1004040 1004040-52610 52610 PROGRAM EXPENSES - - - - 1,200 1,200 100 GENERAL FUND 40 4040 1004040 1004040-52620 52620 NUISANCE ABATEMENT 3,728 208 3,400 3,400 1,400 1,400 100 GENERAL FUND 40 4040 1004040 1004040-54130 54130 FLEET SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4040 1004040 1004040-54140 54140 FACILITY SERVICE CHARGE 27,252 18,396 19,777 19,777 28,112 28,952 100 GENERAL FUND 40 4040 1004040 1004040-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4040 1004040 1004040-55130 55130 CASH OVER SHORT - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50110 50110 SALARIES - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50114 50114 EARNED LEAVE CASHOUT - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50205 50205 WORKERS COMP - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50210 50210 RETIREMENT (FULL TIME) - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50212 50212 DEFERRED COMPENSATION ER - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50213 50213 UAL RETIREMENT - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50220 50220 MEDICARE - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50225 50225 HEALTH INSURANCE BENEFITS - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50230 50230 LIFE INSURANCE BENEFITS - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50235 50235 EMPLOYEE ASSISTANCE PROG - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50240 50240 UNEMPLOYMENT INSURANCE - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50255 50255 MISC DISABILITY INSURANCE - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-50270 50270 CONTRA PERSONNEL EXPENSE - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-51630 51630 CONTRACTUAL SERVICES - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-52610 52610 PROGRAM EXPENSES 5,500 - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-54130 54130 FLEET SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-54140 54140 FACILITY SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4050 1004050 1004050-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 40 4070 1004070 1004070-50110 50110 SALARIES - 154,463 281,144 284,239 267,531 275,557 100 GENERAL FUND 40 4070 1004070 1004070-50114 50114 EARNED LEAVE CASHOUT - - - - - - 100 GENERAL FUND 40 4070 1004070 1004070-50120 50120 WAGES/PART TIME - - - - - - 100 GENERAL FUND 40 4070 1004070 1004070-50130 50130 OVERTIME - 9,818 - 10,400 - - 100 GENERAL FUND 40 4070 1004070 1004070-50205 50205 WORKERS COMP - 1,056 1,150 1,150 893 954 100 GENERAL FUND 40 4070 1004070 1004070-50210 50210 RETIREMENT (FULL TIME) - 18,492 32,781 30,200 29,509 29,760 100 GENERAL FUND 40 4070 1004070 1004070-50212 50212 DEFERRED COMPENSATION ER - 480 720 720 720 720 100 GENERAL FUND 40 4070 1004070 1004070-50213 50213 UAL RETIREMENT - 38,105 44,220 44,220 50,259 52,632 100 GENERAL FUND 40 4070 1004070 1004070-50215 50215 RETIREMENT (PART TIME) - - - - - - 100 GENERAL FUND 40 4070 1004070 1004070-50220 50220 MEDICARE - 2,376 4,077 4,166 3,879 3,996 100 GENERAL FUND 40 4070 1004070 1004070-50225 50225 HEALTH INSURANCE BENEFITS - 16,731 41,040 20,654 20,883 21,405 100 GENERAL FUND 40 4070 1004070 1004070-50230 50230 LIFE INSURANCE BENEFITS - 200 411 368 396 404 100 GENERAL FUND 40 4070 1004070 1004070-50235 50235 EMPLOYEE ASSISTANCE PROG - 259 396 388 388 396 100 GENERAL FUND 40 4070 1004070 1004070-50240 50240 UNEMPLOYMENT INSURANCE - 204 439 402 - - 100 GENERAL FUND 40 4070 1004070 1004070-50255 50255 MISC DISABILITY INSURANCE - 304 521 511 521 521 100 GENERAL FUND 40 4070 1004070 1004070-50270 50270 CONTRA PERSONNEL EXPENSE - - (23,354) - (29,345) (31,063) 100 GENERAL FUND 40 4070 1004070 1004070-51110 51110 EMPLOYEE TRAINING - 190 300 675 1,000 1,500 100 GENERAL FUND 40 4070 1004070 1004070-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - - - 1,226 1,200 1,200 100 GENERAL FUND 40 4070 1004070 1004070-51220 51220 EMPLOYEE PROGRAMS - - - - - - 100 GENERAL FUND 40 4070 1004070 1004070-51420 51420 TELECOMMUNICATIONS - 774 1,310 1,100 660 693 100 GENERAL FUND 40 4070 1004070 1004070-51510 51510 PROFESSIONAL SUPPORT - 1,645 300 300 600 1,050 100 GENERAL FUND 40 4070 1004070 1004070-51610 51610 ADVERTISING-PUBLICITY - - - - - - 100 GENERAL FUND 40 4070 1004070 1004070-51630 51630 CONTRACTUAL SERVICES - - 13,472 13,500 13,500 13,500 100 GENERAL FUND 40 4070 1004070 1004070-52610 52610 PROGRAM EXPENSES - - - - 200 250 100 GENERAL FUND 40 4070 1004070 1004070-54140 54140 FACILITY SERVICE CHARGE - - - - 28,833 29,694 100 GENERAL FUND 55 5500 1005500 1005500-50114 50114 EARNED LEAVE CASHOUT - - - - - - 100 GENERAL FUND 55 5500 1005500 1005500-50212 50212 DEFERRED COMPENSATION ER - - - - - -

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 55 5500 1005500 1005500-50213 50213 UAL RETIREMENT - - - - - - 100 GENERAL FUND 55 5500 1005500 1005500-50260 50260 RETIREE MEDICAL - - - - - - 100 GENERAL FUND 55 5500 1005500 1005500-54130 54130 FLEET SERVICE CHARGE - - - - - - 100 GENERAL FUND 55 5500 1005500 1005500-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 100 GENERAL FUND 55 5500 1005500 1005500-54140 54140 FACILITY SERVICE CHARGE - - - - - - 100 GENERAL FUND 55 5500 1005500 1005500-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 55 5500 1005500 1005500-55130 55130 CASH OVER SHORT - - - - - - 100 GENERAL FUND 55 5510 1005510 1005510-50110 50110 SALARIES 509,985 496,205 648,541 589,807 735,075 779,958 100 GENERAL FUND 55 5510 1005510 1005510-50114 50114 EARNED LEAVE CASHOUT 137 9,261 - - - - 100 GENERAL FUND 55 5510 1005510 1005510-50120 50120 WAGES/PART TIME 51,173 58,504 60,000 64,218 60,000 60,000 100 GENERAL FUND 55 5510 1005510 1005510-50130 50130 OVERTIME 36,048 14,381 45,000 45,000 45,000 47,000 100 GENERAL FUND 55 5510 1005510 1005510-50150 50150 OVERTIME MEALS - - - 30 - - 100 GENERAL FUND 55 5510 1005510 1005510-50205 50205 WORKERS COMP 78,405 50,511 52,739 52,739 93,215 103,048 100 GENERAL FUND 55 5510 1005510 1005510-50210 50210 RETIREMENT (FULL TIME) 52,609 61,539 75,740 68,777 81,079 84,236 100 GENERAL FUND 55 5510 1005510 1005510-50212 50212 DEFERRED COMPENSATION ER 1,074 1,320 2,232 1,121 2,790 2,790 100 GENERAL FUND 55 5510 1005510 1005510-50213 50213 UAL RETIREMENT 105,395 91,705 102,167 102,167 138,094 148,975 100 GENERAL FUND 55 5510 1005510 1005510-50215 50215 RETIREMENT (PART TIME) 1,323 734 1,350 781 780 780 100 GENERAL FUND 55 5510 1005510 1005510-50220 50220 MEDICARE 8,299 8,530 10,932 9,798 12,182 12,861 100 GENERAL FUND 55 5510 1005510 1005510-50225 50225 HEALTH INSURANCE BENEFITS 142,763 132,192 132,065 113,620 132,695 136,013 100 GENERAL FUND 55 5510 1005510 1005510-50230 50230 LIFE INSURANCE BENEFITS 943 805 1,049 1,057 1,332 1,334 100 GENERAL FUND 55 5510 1005510 1005510-50235 50235 EMPLOYEE ASSISTANCE PROG 1,234 1,078 1,386 1,379 1,650 1,683 100 GENERAL FUND 55 5510 1005510 1005510-50240 50240 UNEMPLOYMENT INSURANCE 1,001 490 1,015 930 - - 100 GENERAL FUND 55 5510 1005510 1005510-50245 50245 UNIFORM & TOOL ALLOWANCE - - - - - - 100 GENERAL FUND 55 5510 1005510 1005510-50255 50255 MISC DISABILITY INSURANCE 1,147 1,073 1,459 1,318 1,772 1,772 100 GENERAL FUND 55 5510 1005510 1005510-50260 50260 RETIREE MEDICAL 3,305 3,305 3,600 3,609 3,600 3,600 100 GENERAL FUND 55 5510 1005510 1005510-50270 50270 CONTRA PERSONNEL EXPENSE - - (56,088) - (104,041) (112,571) 100 GENERAL FUND 55 5510 1005510 1005510-50310 50310 APPAREL, BOOTS, PPE 14,209 11,946 22,987 15,000 15,750 16,538 100 GENERAL FUND 55 5510 1005510 1005510-51110 51110 EMPLOYEE TRAINING - 25,125 35,000 25,000 25,000 25,000 100 GENERAL FUND 55 5510 1005510 1005510-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 136 5,000 5,000 5,000 5,000 100 GENERAL FUND 55 5510 1005510 1005510-51410 51410 UTILITIES - 639 - - - - 100 GENERAL FUND 55 5510 1005510 1005510-51420 51420 TELECOMMUNICATIONS 5,893 11,313 10,000 10,000 12,000 15,000 100 GENERAL FUND 55 5510 1005510 1005510-51510 51510 PROFESSIONAL SUPPORT 21,705 8,363 3,500 3,500 16,500 17,000 100 GENERAL FUND 55 5510 1005510 1005510-51630 51630 CONTRACTUAL SERVICES 1,254,773 1,207,003 1,211,446 1,211,446 1,228,022 1,228,022 100 GENERAL FUND 55 5510 1005510 1005510-52110 52110 OFFICE/COMPUTER SUPPLIES 5,306 5,478 11,000 11,000 2,000 2,000 100 GENERAL FUND 55 5510 1005510 1005510-52150 52150 DEPARTMENT SUPPLIES 82,814 63,574 76,109 76,108 79,913 83,908 100 GENERAL FUND 55 5510 1005510 1005510-52160 52160 MISC EXPENSES 25,014 23,540 25,000 25,000 25,000 25,000 100 GENERAL FUND 55 5510 1005510 1005510-52210 52210 REPAIRS & MAINTENANCE 103,620 122,171 495,000 428,135 100,000 100,000 100 GENERAL FUND 55 5510 1005510 1005510-52310 52310 EQUIPMENT RENTAL 453 17,482 5,000 13,347 15,000 15,000 100 GENERAL FUND 55 5510 1005510 1005510-52610 52610 PROGRAM EXPENSES - - - 5,000 5,250 5,513 100 GENERAL FUND 55 5510 1005510 1005510-53115 53115 CAPITALIZED CONTRACTUAL - - - - - - 100 GENERAL FUND 55 5510 1005510 1005510-53120 53120 EQUIPMENT/FURNITURE 17,493 30,732 17,716 5,000 - 5,512 100 GENERAL FUND 55 5510 1005510 1005510-53142 53142 CAPITAL IMPROVMENT PLAN - 265,305 647,800 414,589 500,000 500,000 100 GENERAL FUND 55 5510 1005510 1005510-54130 54130 FLEET SERVICE CHARGE 201,194 85,392 99,813 99,813 91,983 97,804 100 GENERAL FUND 55 5510 1005510 1005510-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 100 GENERAL FUND 55 5510 1005510 1005510-54140 54140 FACILITY SERVICE CHARGE 206,096 110,377 118,660 118,660 127,585 131,396 100 GENERAL FUND 55 5510 1005510 1005510-54145 54145 INFO TECH SERVICE CHARGE 6,407 7,542 7,302 7,302 6,943 7,250 100 GENERAL FUND 55 5520 1005520 1005520-50110 50110 SALARIES 308,419 195,559 488,387 475,988 660,857 690,131 100 GENERAL FUND 55 5520 1005520 1005520-50114 50114 EARNED LEAVE CASHOUT 2,597 2,870 - - - - 100 GENERAL FUND 55 5520 1005520 1005520-50120 50120 WAGES/PART TIME 17,695 64,835 65,000 65,000 60,000 60,000 100 GENERAL FUND 55 5520 1005520 1005520-50130 50130 OVERTIME 23,830 10,898 30,000 15,000 - - 100 GENERAL FUND 55 5520 1005520 1005520-50150 50150 OVERTIME MEALS - - - 75 - - 100 GENERAL FUND 55 5520 1005520 1005520-50205 50205 WORKERS COMP 17,509 31,653 33,411 33,411 89,381 96,949 100 GENERAL FUND 55 5520 1005520 1005520-50210 50210 RETIREMENT (FULL TIME) 33,102 23,585 57,015 55,511 72,893 74,534 100 GENERAL FUND 55 5520 1005520 1005520-50212 50212 DEFERRED COMPENSATION ER 934 613 1,872 1,132 2,070 2,070 100 GENERAL FUND 55 5520 1005520 1005520-50213 50213 UAL RETIREMENT 59,382 68,878 76,910 76,910 124,151 131,817 100 GENERAL FUND 55 5520 1005520 1005520-50215 50215 RETIREMENT (PART TIME) 207 844 1,463 500 780 780 100 GENERAL FUND 55 5520 1005520 1005520-50220 50220 MEDICARE 5,454 4,090 8,466 7,910 10,452 10,877 100 GENERAL FUND 55 5520 1005520 1005520-50225 50225 HEALTH INSURANCE BENEFITS 69,032 58,215 119,546 82,208 101,351 103,885 100 GENERAL FUND 55 5520 1005520 1005520-50230 50230 LIFE INSURANCE BENEFITS 602 357 773 848 1,064 1,066 100 GENERAL FUND 55 5520 1005520 1005520-50235 50235 EMPLOYEE ASSISTANCE PROG 777 459 1,030 1,104 1,311 1,337

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 55 5520 1005520 1005520-50240 50240 UNEMPLOYMENT INSURANCE 567 364 756 693 - - 100 GENERAL FUND 55 5520 1005520 1005520-50255 50255 MISC DISABILITY INSURANCE 748 459 1,089 1,072 1,413 1,413 100 GENERAL FUND 55 5520 1005520 1005520-50260 50260 RETIREE MEDICAL - - - - - - 100 GENERAL FUND 55 5520 1005520 1005520-50270 50270 CONTRA PERSONNEL EXPENSE - - (42,137) - (79,953) (85,736) 100 GENERAL FUND 55 5520 1005520 1005520-50310 50310 APPAREL, BOOTS, PPE 7,025 6,021 12,000 12,000 12,600 13,230 100 GENERAL FUND 55 5520 1005520 1005520-51110 51110 EMPLOYEE TRAINING - 384 10,000 10,000 10,000 10,000 100 GENERAL FUND 55 5520 1005520 1005520-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - - 5,000 5,000 5,000 5,000 100 GENERAL FUND 55 5520 1005520 1005520-51410 51410 UTILITIES - 669 - - - - 100 GENERAL FUND 55 5520 1005520 1005520-51420 51420 TELECOMMUNICATIONS 4,556 10,447 4,766 12,587 7,500 7,500 100 GENERAL FUND 55 5520 1005520 1005520-51510 51510 PROFESSIONAL SUPPORT 4,232 1,305 5,000 5,000 2,500 2,500 100 GENERAL FUND 55 5520 1005520 1005520-51630 51630 CONTRACTUAL SERVICES 433,676 383,425 433,475 431,677 444,627 466,859 100 GENERAL FUND 55 5520 1005520 1005520-52110 52110 OFFICE/COMPUTER SUPPLIES 3,676 4,814 1,500 1,500 1,500 1,500 100 GENERAL FUND 55 5520 1005520 1005520-52130 52130 PAINT & SIGN MATERIALS 19,219 8,452 25,000 25,000 25,000 25,000 100 GENERAL FUND 55 5520 1005520 1005520-52150 52150 DEPARTMENT SUPPLIES 23,781 9,330 15,000 15,000 15,000 15,000 100 GENERAL FUND 55 5520 1005520 1005520-52210 52210 REPAIRS & MAINTENANCE 1,396 805 5,000 46,469 5,000 5,000 100 GENERAL FUND 55 5520 1005520 1005520-52310 52310 EQUIPMENT RENTAL 6,297 4,170 10,000 20,847 20,000 20,000 100 GENERAL FUND 55 5520 1005520 1005520-52610 52610 PROGRAM EXPENSES - - - - - - 100 GENERAL FUND 55 5520 1005520 1005520-53125 53125 VEHICLES - - - - - - 100 GENERAL FUND 55 5520 1005520 1005520-53135 53135 IMPROVEMENTS 64,324 - 300,000 295,682 - - 100 GENERAL FUND 55 5520 1005520 1005520-53142 53142 CAPITAL IMPROVMENT PLAN - 1,417,134 3,372,066 1,105,549 - - 100 GENERAL FUND 55 5520 1005520 1005520-54130 54130 FLEET SERVICE CHARGE 40,723 53,053 62,012 62,012 57,147 60,764 100 GENERAL FUND 55 5520 1005520 1005520-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 100 GENERAL FUND 55 5520 1005520 1005520-54140 54140 FACILITY SERVICE CHARGE 7,408 77,527 83,345 83,345 98,753 101,702 100 GENERAL FUND 55 5520 1005520 1005520-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 100 GENERAL FUND 55 5520 1005520 1005520-55130 55130 CASH OVER SHORT - - - - - - 100 GENERAL FUND 55 5530 1005530 1005530-50110 50110 SALARIES 502,329 510,957 592,761 514,442 1,944,634 2,014,162 100 GENERAL FUND 55 5530 1005530 1005530-50114 50114 EARNED LEAVE CASHOUT 9,133 14,369 - 8,846 - - 100 GENERAL FUND 55 5530 1005530 1005530-50120 50120 WAGES/PART TIME 37,825 84,478 48,000 85,000 67,896 69,000 100 GENERAL FUND 55 5530 1005530 1005530-50130 50130 OVERTIME 4,505 7,484 5,150 5,305 5,835 6,418 100 GENERAL FUND 55 5530 1005530 1005530-50205 50205 WORKERS COMP 11,739 11,442 12,018 12,018 11,506 12,393 100 GENERAL FUND 55 5530 1005530 1005530-50210 50210 RETIREMENT (FULL TIME) 55,919 66,683 68,611 57,437 214,493 217,530 100 GENERAL FUND 55 5530 1005530 1005530-50212 50212 DEFERRED COMPENSATION ER 750 1,013 1,548 777 4,932 4,932 100 GENERAL FUND 55 5530 1005530 1005530-50213 50213 UAL RETIREMENT 103,358 82,875 92,552 92,552 365,327 384,712 100 GENERAL FUND 55 5530 1005530 1005530-50215 50215 RETIREMENT (PART TIME) 76 148 1,080 349 883 897 100 GENERAL FUND 55 5530 1005530 1005530-50220 50220 MEDICARE 8,207 8,783 9,373 8,740 29,266 30,299 100 GENERAL FUND 55 5530 1005530 1005530-50225 50225 HEALTH INSURANCE BENEFITS 104,759 110,420 104,733 80,013 319,034 327,893 100 GENERAL FUND 55 5530 1005530 1005530-50230 50230 LIFE INSURANCE BENEFITS 763 699 565 661 2,772 2,822 100 GENERAL FUND 55 5530 1005530 1005530-50235 50235 EMPLOYEE ASSISTANCE PROG 896 868 852 782 2,660 2,713 100 GENERAL FUND 55 5530 1005530 1005530-50240 50240 UNEMPLOYMENT INSURANCE 993 449 932 854 - - 100 GENERAL FUND 55 5530 1005530 1005530-50255 50255 MISC DISABILITY INSURANCE 1,046 941 1,026 955 3,531 3,531 100 GENERAL FUND 55 5530 1005530 1005530-50260 50260 RETIREE MEDICAL - - - - - - 100 GENERAL FUND 55 5530 1005530 1005530-50270 50270 CONTRA PERSONNEL EXPENSE - - (50,794) - (235,563) (250,816) 100 GENERAL FUND 55 5530 1005530 1005530-50310 50310 APPAREL, BOOTS, PPE 2,629 789 2,420 2,420 2,662 2,928 100 GENERAL FUND 55 5530 1005530 1005530-51110 51110 EMPLOYEE TRAINING - 195 10,000 10,000 10,000 10,000 100 GENERAL FUND 55 5530 1005530 1005530-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - - 5,000 5,000 5,000 5,000 100 GENERAL FUND 55 5530 1005530 1005530-51410 51410 UTILITIES - - - - - - 100 GENERAL FUND 55 5530 1005530 1005530-51420 51420 TELECOMMUNICATIONS 3,570 9,423 3,800 9,000 9,000 9,000 100 GENERAL FUND 55 5530 1005530 1005530-51510 51510 PROFESSIONAL SUPPORT 6,776 3,137 5,300 5,300 5,300 5,300 100 GENERAL FUND 55 5530 1005530 1005530-51630 51630 CONTRACTUAL SERVICES 94,656 63,902 410,000 410,000 150,000 150,000 100 GENERAL FUND 55 5530 1005530 1005530-52110 52110 OFFICE/COMPUTER SUPPLIES 9,202 5,012 7,686 7,686 8,455 9,300 100 GENERAL FUND 55 5530 1005530 1005530-52150 52150 DEPARTMENT SUPPLIES - 131 - 856 941 1,035 100 GENERAL FUND 55 5530 1005530 1005530-52610 52610 PROGRAM EXPENSES - - - - - - 100 GENERAL FUND 55 5530 1005530 1005530-53135 53135 IMPROVEMENTS - - 10 - - - 100 GENERAL FUND 55 5530 1005530 1005530-53142 53142 CAPITAL IMPROVMENT PLAN 1,335,165 224,887 150,000 150,000 - - 100 GENERAL FUND 55 5530 1005530 1005530-54130 54130 FLEET SERVICE CHARGE 58,296 10,813 12,639 12,639 11,647 12,385 100 GENERAL FUND 55 5530 1005530 1005530-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 100 GENERAL FUND 55 5530 1005530 1005530-54140 54140 FACILITY SERVICE CHARGE 38,417 79,629 85,605 85,605 197,505 203,403 100 GENERAL FUND 55 5530 1005530 1005530-54145 54145 INFO TECH SERVICE CHARGE 19,559 26,395 35,557 35,557 24,300 25,375 100 GENERAL FUND 55 5540 1005540 1005540-50110 50110 SALARIES - - 129,062 111,695 144,738 149,081 100 GENERAL FUND 55 5540 1005540 1005540-50114 50114 EARNED LEAVE CASHOUT - - - - - -

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
100 GENERAL FUND 55 5540 1005540 1005540-50120 50120 WAGES/PART TIME - - 72,855 - 72,855 72,855 100 GENERAL FUND 55 5540 1005540 1005540-50130 50130 OVERTIME - - - - - - 100 GENERAL FUND 55 5540 1005540 1005540-50205 50205 WORKERS COMP - 2,839 2,916 2,916 483 516 100 GENERAL FUND 55 5540 1005540 1005540-50210 50210 RETIREMENT (FULL TIME) - - 15,049 12,878 15,965 16,101 100 GENERAL FUND 55 5540 1005540 1005540-50212 50212 DEFERRED COMPENSATION ER - - 360 300 360 360 100 GENERAL FUND 55 5540 1005540 1005540-50213 50213 UAL RETIREMENT - 18,548 20,300 20,300 27,191 28,475 100 GENERAL FUND 55 5540 1005540 1005540-50215 50215 RETIREMENT (PART TIME) - - 1,639 - 947 947 100 GENERAL FUND 55 5540 1005540 1005540-50220 50220 MEDICARE - - 2,928 1,611 3,155 3,218 100 GENERAL FUND 55 5540 1005540 1005540-50225 50225 HEALTH INSURANCE BENEFITS - 1,159 29,768 9,394 11,554 11,843 100 GENERAL FUND 55 5540 1005540 1005540-50230 50230 LIFE INSURANCE BENEFITS - - 204 156 229 236 100 GENERAL FUND 55 5540 1005540 1005540-50235 50235 EMPLOYEE ASSISTANCE PROG - - 198 162 194 198 100 GENERAL FUND 55 5540 1005540 1005540-50240 50240 UNEMPLOYMENT INSURANCE - 101 206 189 - - 100 GENERAL FUND 55 5540 1005540 1005540-50255 50255 MISC DISABILITY INSURANCE - - 316 258 316 316 100 GENERAL FUND 55 5540 1005540 1005540-50270 50270 CONTRA PERSONNEL EXPENSE - - (11,368) - (22,693) (23,818) 100 GENERAL FUND 55 5540 1005540 1005540-51430 51430 POSTAGE - - - - - - 100 GENERAL FUND 55 5540 1005540 1005540-51510 51510 PROFESSIONAL SUPPORT - - 250 250 - - 100 GENERAL FUND 55 5540 1005540 1005540-51610 51610 ADVERTISING-PUBLICITY - - - - - - 100 GENERAL FUND 55 5540 1005540 1005540-51630 51630 CONTRACTUAL SERVICES - 174,513 15,932 54,687 162,770 165,212 100 GENERAL FUND 55 5540 1005540 1005540-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 100 GENERAL FUND 55 5540 1005540 1005540-52410 52410 PUBLIC EDUCATION - 1,397 5,725 5,725 5,725 5,725 100 GENERAL FUND 55 5540 1005540 1005540-52610 52610 PROGRAM EXPENSES - - 7,500 2,600 7,500 7,500 100 GENERAL FUND 55 5540 1005540 1005540-52620 52620 NUISANCE ABATEMENT - - 800 800 800 800 100 GENERAL FUND 55 5540 1005540 1005540-52710 52710 PERMITS - - - - 28,112 28,955 100 GENERAL FUND 55 5540 1005540 1005540-53142 53142 CAPITAL IMPROVMENT PLAN - - - - - - 100 GENERAL FUND 55 5540 1005540 1005540-54140 54140 FACILITY SERVICE CHARGE - - - - 14,416 14,847 100 GENERAL FUND 55 5540 1005540 1005540-55130 55130 CASH OVER SHORT - - - - - - 100 GENERAL FUND 55 5540 1005540 1005540-58165 58165 HAZ MAT PROJECT - - - - 41,000 41,000 GENERAL FUND Total 62,144,266 69,457,690 78,852,232 75,231,091 75,603,727 78,279,174 200 SIDEWALK REPAIR RESERVE FUND 55 5500 2005500 2005500-51620 51620 AUDIT SERVICES 600 - - - - - 200 SIDEWALK REPAIR RESERVE FUND 55 5500 2005500 2005500-53135 53135 IMPROVEMENTS 22,986 - - - - - 200 SIDEWALK REPAIR RESERVE FUND 55 5500 2005500 2005500-53142 53142 CAPITAL IMPROVMENT PLAN 135,091 170,679 829,322 549,322 500,000 500,000 200 SIDEWALK REPAIR RESERVE FUND 55 5500 2005500 2005500-54150 54150 OVERHEAD CHARGES - 11,580 12,069 12,069 27,588 38,423 SIDEWALK REPAIR RESERVE FUND Total 158,677 182,259 841,391 561,391 527,588 538,423 202 PARKING MANAGEMENT 55 5500 2025500 2025500-51620 51620 AUDIT SERVICES - - - - - - 202 PARKING MANAGEMENT 55 5500 2025500 2025500-51630 51630 CONTRACTUAL SERVICES 205,122 38,828 - - - - 202 PARKING MANAGEMENT 55 5500 2025500 2025500-53135 53135 IMPROVEMENTS - - - - - - 202 PARKING MANAGEMENT 55 5500 2025500 2025500-53142 53142 CAPITAL IMPROVMENT PLAN - - - - - - PARKING MANAGEMENT Total 205,122 38,828 - - - -
205 GAS TAX FUNDS 55 5500 2055500 2055500-51410 51410 UTILITIES 229,187 360,896 383,327 433,000 463,000 487,000 205 GAS TAX FUNDS 55 5500 2055500 2055500-51620 51620 AUDIT SERVICES 4,296 2,274 - 2,500 2,700 3,000 205 GAS TAX FUNDS 55 5500 2055500 2055500-51630 51630 CONTRACTUAL SERVICES 97,705 62,466 285,574 106,410 285,518 294,084 205 GAS TAX FUNDS 55 5500 2055500 2055500-52150 52150 DEPARTMENT SUPPLIES - - - - - - 205 GAS TAX FUNDS 55 5500 2055500 2055500-52210 52210 REPAIRS & MAINTENANCE 50,223 46,837 200,000 106,410 200,000 200,000 205 GAS TAX FUNDS 55 5500 2055500 2055500-53120 53120 EQUIPMENT/FURNITURE - - - - - - 205 GAS TAX FUNDS 55 5500 2055500 2055500-53135 53135 IMPROVEMENTS 2,924 - - - - - 205 GAS TAX FUNDS 55 5500 2055500 2055500-53142 53142 CAPITAL IMPROVMENT PLAN 1,610,637 3,574,358 1,427,951 1,059,923 1,187,996 1,237,818 205 GAS TAX FUNDS 55 5500 2055500 2055500-54110 54110 INTERFUND TRANSFER OUT 107,363 99,863 99,863 99,863 99,863 99,863 205 GAS TAX FUNDS 55 5500 2055500 2055500-54150 54150 OVERHEAD CHARGES 1,087 54,425 56,721 56,721 96,053 127,907 205 GAS TAX FUNDS 55 5500 2055500 2055500-55130 55130 CASH OVER SHORT - - - - - - GAS TAX FUNDS Total 2,103,422 4,201,118 2,453,436 1,864,827 2,335,130 2,449,672 210 ROAD FUND 55 5500 2105500 2105500-51620 51620 AUDIT SERVICES 300 - - - - - 210 ROAD FUND 55 5500 2105500 2105500-51630 51630 CONTRACTUAL SERVICES - - - - - - 210 ROAD FUND 55 5500 2105500 2105500-52210 52210 REPAIRS & MAINTENANCE - - - - - - 210 ROAD FUND 55 5500 2105500 2105500-52610 52610 PROGRAM EXPENSES - - 5,000 5,000 5,150 5,305 210 ROAD FUND 55 5500 2105500 2105500-53135 53135 IMPROVEMENTS - - - - - - 210 ROAD FUND 55 5500 2105500 2105500-53142 53142 CAPITAL IMPROVMENT PLAN 1,061,865 2,381,138 1,719,919 3,293,591 1,565,251 1,604,382 210 ROAD FUND 55 5500 2105500 2105500-54150 54150 OVERHEAD CHARGES - 17 18 18 42,435 160,210 ROAD FUND Total 1,062,165 2,381,155 1,724,937 3,298,609 1,612,836 1,769,897 212 MEASURE B 55 5500 2125500 2125500-51620 51620 AUDIT SERVICES 300 - - - - - 212 MEASURE B 55 5500 2125500 2125500-51630 51630 CONTRACTUAL SERVICES - 200,140 207,994 207,994 - -

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
212 MEASURE B 55 5500 2125500 2125500-52610 52610 PROGRAM EXPENSES - 349 - - - - 212 MEASURE B 55 5500 2125500 2125500-53142 53142 CAPITAL IMPROVMENT PLAN 947,500 1,682,935 4,617,065 3,123,474 2,400,000 2,400,000 212 MEASURE B 55 5500 2125500 2125500-54150 54150 OVERHEAD CHARGES - 468 488 488 24,956 43,223 MEASURE B Total 947,800 1,883,892 4,825,547 3,331,956 2,424,956 2,443,223 215 TRANSPORT/MOBILITY GRANT FUND 55 5500 2155500 2155500-53135 53135 IMPROVEMENTS - - - - - - 215 TRANSPORT/MOBILITY GRANT FUND 55 5500 2155500 2155500-53142 53142 CAPITAL IMPROVMENT PLAN - 112,070 1,742,473 407,899 1,532,101 - 215 TRANSPORT/MOBILITY GRANT FUND 55 5500 2155500 2155500-54150 54150 OVERHEAD CHARGES - 1,476 1,538 1,538 47,262 1,879 TRANSPORT/MOBILITY GRANT FUND Total - 113,546 1,744,011 409,437 1,579,363 1,879 220 VEHICLE REGISTRATION FEE FUND 55 5500 2205500 2205500-51630 51630 CONTRACTUAL SERVICES - - 25,000 25,000 25,000 25,000 220 VEHICLE REGISTRATION FEE FUND 55 5500 2205500 2205500-52210 52210 REPAIRS & MAINTENANCE 6,933 - - - - - 220 VEHICLE REGISTRATION FEE FUND 55 5500 2205500 2205500-53135 53135 IMPROVEMENTS - - - - - - 220 VEHICLE REGISTRATION FEE FUND 55 5500 2205500 2205500-53142 53142 CAPITAL IMPROVMENT PLAN 12,621 24,021 424,996 615,000 472,000 484,000 220 VEHICLE REGISTRATION FEE FUND 55 5500 2205500 2205500-54150 54150 OVERHEAD CHARGES - 1,664 1,734 1,734 18,330 31,199 VEHICLE REGISTRATION FEE FUND Total 19,554 25,685 451,730 641,734 515,330 540,199 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-50120 50120 WAGES/PART TIME - 56,819 - - - - 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-50205 50205 WORKERS COMP - - - - - - 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-50215 50215 RETIREMENT (PART TIME) - 3,693 - - - - 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-50220 50220 MEDICARE - 1,988 - - - - 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-51510 51510 PROFESSIONAL SUPPORT - - - - - - 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-51520 51520 SUPPORT SERVICES - - - - - - 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-51630 51630 CONTRACTUAL SERVICES - 210 - - - - 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-52110 52110 OFFICE/COMPUTER SUPPLIES - - - 43 - - 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-52610 52610 PROGRAM EXPENSES - 69,603 142,550 37,403 142,550 142,550 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-53120 53120 EQUIPMENT/FURNITURE - - - - - - 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-54110 54110 INTERFUND TRANSFER OUT - - - - - - 222 NEIGHBORHOOD SAFETY UNIT 30 3000 2223000 2223000-55130 55130 CASH OVER SHORT - - - - - - NEIGHBORHOOD SAFETY UNIT Total - 132,313 142,550 37,446 142,550 142,550 223 OTS PD GRANT 30 3010 2233010 2233010-51510 51510 PROFESSIONAL SUPPORT 554 - - - - - 223 OTS PD GRANT 30 3010 2233010 2233010-51630 51630 CONTRACTUAL SERVICES - - - - - - 223 OTS PD GRANT 30 3010 2233010 2233010-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 223 OTS PD GRANT 30 3010 2233010 2233010-52610 52610 PROGRAM EXPENSES 30,200 129,965 148,500 56,532 - - 223 OTS PD GRANT 30 3010 2233010 2233010-53120 53120 EQUIPMENT/FURNITURE - - - - - - 223 OTS PD GRANT 30 3010 2233010 2233010-53125 53125 VEHICLES - - 20,000 34,286 - - 223 OTS PD GRANT 30 3010 2233010 2233010-54110 54110 INTERFUND TRANSFER OUT - 791 - - - - 223 OTS PD GRANT 30 3010 2233010 2233010-55130 55130 CASH OVER SHORT - - - - - - OTS PD GRANT Total 30,754 130,757 168,500 90,818 - -
225 POLICE GRANTS FUND 30 3000 2253000 2253000-50110 50110 SALARIES 149,686 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50114 50114 EARNED LEAVE CASHOUT - - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50120 50120 WAGES/PART TIME (3,620) - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50130 50130 OVERTIME 11,179 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50205 50205 WORKERS COMP 7,156 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50210 50210 RETIREMENT (FULL TIME) 29,885 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50212 50212 DEFERRED COMPENSATION ER - - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50213 50213 UAL RETIREMENT 52,100 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50215 50215 RETIREMENT (PART TIME) (47) - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50220 50220 MEDICARE 2,360 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50225 50225 HEALTH INSURANCE BENEFITS 33,063 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50230 50230 LIFE INSURANCE BENEFITS 22 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50235 50235 EMPLOYEE ASSISTANCE PROG 194 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50240 50240 UNEMPLOYMENT INSURANCE 203 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50245 50245 UNIFORM & TOOL ALLOWANCE 1,400 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50250 50250 SAFETY DISABILITY INSURAN 416 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50255 50255 MISC DISABILITY INSURANCE - - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50260 50260 RETIREE MEDICAL - - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-50265 50265 RMT BENEFIT 2,700 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-51510 51510 PROFESSIONAL SUPPORT - - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-51520 51520 SUPPORT SERVICES - - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-51630 51630 CONTRACTUAL SERVICES 258,912 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-52110 52110 OFFICE/COMPUTER SUPPLIES 14,525 - - - - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-52610 52610 PROGRAM EXPENSES 208,122 15,776 87,288 29,776 - -

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
225 POLICE GRANTS FUND 30 3000 2253000 2253000-53120 53120 EQUIPMENT/FURNITURE 10,861 28,904 33,629 1,146 - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-53125 53125 VEHICLES - - 45,040 53,157 - - 225 POLICE GRANTS FUND 30 3000 2253000 2253000-54110 54110 INTERFUND TRANSFER OUT 115,271 652,031 100,000 100,000 100,000 100,000 225 POLICE GRANTS FUND 30 3000 2253000 2253000-55130 55130 CASH OVER SHORT - - - - - - POLICE GRANTS FUND Total 894,389 696,712 265,957 184,079 100,000 100,000 226 FEDERAL ASSET SEIZURE 30 3000 2263000 2263000-53125 53125 VEHICLES - - 150,000 - - - FEDERAL ASSET SEIZURE Total - - 150,000 - - -
227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-50110 50110 SALARIES - - - - - - 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-50120 50120 WAGES/PART TIME - 5,101 - 17,098 - - 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-50205 50205 WORKERS COMP - - - - - - 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-50215 50215 RETIREMENT (PART TIME) - - - 16 - - 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-50220 50220 MEDICARE - - - 18 - - 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-51510 51510 PROFESSIONAL SUPPORT - - - - - - 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-51520 51520 SUPPORT SERVICES - - - - - - 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-51630 51630 CONTRACTUAL SERVICES - 199,853 - - - - 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-52110 52110 OFFICE/COMPUTER SUPPLIES - 165 - - - - 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-52610 52610 PROGRAM EXPENSES - 153,887 399,802 284,327 245,678 245,678 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-53120 53120 EQUIPMENT/FURNITURE - - - - - - 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-54110 54110 INTERFUND TRANSFER OUT - 13,000 - - - - 227 SOUTH COUNTY YOUTH TASK FORCE 30 3000 2273000 2273000-55130 55130 CASH OVER SHORT - - - - - - SOUTH COUNTY YOUTH TASK FORCE Total - 372,005 399,802 301,459 245,678 245,678 228 BRD STATE&COMM CORR TITLE II 30 3000 2283000 2283000-51630 51630 CONTRACTUAL SERVICES 64,341 139,153 349,984 403,193 - - 228 BRD STATE&COMM CORR TITLE II 30 3000 2283000 2283000-52610 52610 PROGRAM EXPENSES - 1,632 469,183 21,118 - - 228 BRD STATE&COMM CORR TITLE II 30 3000 2283000 2283000-55130 55130 CASH OVER SHORT - - - - - - BRD STATE&COMM CORR TITLE II Total 64,341 140,785 819,167 424,311 - - 229 SPECIAL ENFORCEMENT OPS FUND 30 3000 2293000 2293000-52820 52820 INVESTIGATIVE FND SPC ACT 3,000 3,000 - 3,000 3,000 3,000 229 SPECIAL ENFORCEMENT OPS FUND 30 3000 2293000 2293000-54130 54130 FLEET SERVICE CHARGE - - - - - - SPECIAL ENFORCEMENT OPS FUND Total 3,000 3,000 - 3,000 3,000 3,000 230 BEGIN LOAN FUND 40 4060 2304060 2304060-51620 51620 AUDIT SERVICES - - - - - - 230 BEGIN LOAN FUND 40 4060 2304060 2304060-51630 51630 CONTRACTUAL SERVICES - - - - - - 230 BEGIN LOAN FUND 40 4060 2304060 2304060-54110 54110 INTERFUND TRANSFER OUT - - - - - - 230 BEGIN LOAN FUND 40 4060 2304060 2304060-55120 55120 BAD DEBT EXPENSE - - - - - - 230 BEGIN LOAN FUND 40 4060 2304060 2304060-58155 58155 REHAB LOANS - - - - - - BEGIN LOAN FUND Total - - - - - -
235 RESIDENTIAL DEV LOAN PROG FUND 40 4060 2354060 2354060-51310 51310 LEGAL FEES - - - - - - 235 RESIDENTIAL DEV LOAN PROG FUND 40 4060 2354060 2354060-51510 51510 PROFESSIONAL SUPPORT - - - - - - 235 RESIDENTIAL DEV LOAN PROG FUND 40 4060 2354060 2354060-51620 51620 AUDIT SERVICES - - - - - - 235 RESIDENTIAL DEV LOAN PROG FUND 40 4060 2354060 2354060-51630 51630 CONTRACTUAL SERVICES - - - - - - 235 RESIDENTIAL DEV LOAN PROG FUND 40 4060 2354060 2354060-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 235 RESIDENTIAL DEV LOAN PROG FUND 40 4060 2354060 2354060-52210 52210 REPAIRS & MAINTENANCE - - - - - - 235 RESIDENTIAL DEV LOAN PROG FUND 40 4060 2354060 2354060-54110 54110 INTERFUND TRANSFER OUT - 246 - - - - 235 RESIDENTIAL DEV LOAN PROG FUND 40 4060 2354060 2354060-55120 55120 BAD DEBT EXPENSE - - - - - - 235 RESIDENTIAL DEV LOAN PROG FUND 40 4060 2354060 2354060-57115 57115 DEBT INTEREST - - - - - - 235 RESIDENTIAL DEV LOAN PROG FUND 40 4060 2354060 2354060-58155 58155 REHAB LOANS - - - - - - RESIDENTIAL DEV LOAN PROG FUND Total - 246 - - - -
240 PROP 172 SALES TAX - P.S. FUND 30 3000 2403000 2403000-51620 51620 AUDIT SERVICES 600 - - - - - 240 PROP 172 SALES TAX - P.S. FUND 30 3000 2403000 2403000-51645 51645 COUNTY BILLINGS 293,358 354,965 372,700 372,700 239,365 282,770 240 PROP 172 SALES TAX - P.S. FUND 30 3000 2403000 2403000-54110 54110 INTERFUND TRANSFER OUT - - - - - - PROP 172 SALES TAX - P.S. FUND Total 293,958 354,965 372,700 372,700 239,365 282,770 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50110 50110 SALARIES 51,726 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50114 50114 EARNED LEAVE CASHOUT 854 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50120 50120 WAGES/PART TIME - - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50130 50130 OVERTIME 2,730 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50150 50150 OVERTIME MEALS - - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50205 50205 WORKERS COMP 297 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50210 50210 RETIREMENT (FULL TIME) 3,606 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50212 50212 DEFERRED COMPENSATION ER 126 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50213 50213 UAL RETIREMENT 12,186 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50220 50220 MEDICARE 554 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50225 50225 HEALTH INSURANCE BENEFITS 4,049 - - - - -

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50230 50230 LIFE INSURANCE BENEFITS 49 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50235 50235 EMPLOYEE ASSISTANCE PROG 64 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50240 50240 UNEMPLOYMENT INSURANCE 114 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-50255 50255 MISC DISABILITY INSURANCE 69 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-51310 51310 LEGAL FEES - - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-51510 51510 PROFESSIONAL SUPPORT 235 - - - 100 100 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-51610 51610 ADVERTISING-PUBLICITY 3,057 2,088 - 2,804 3,100 3,100 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-51620 51620 AUDIT SERVICES 3,933 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-51630 51630 CONTRACTUAL SERVICES 71,670 48,000 48,000 48,000 48,000 48,000 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-52110 52110 OFFICE/COMPUTER SUPPLIES 51 - - 513 - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-52610 52610 PROGRAM EXPENSES - - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-53135 53135 IMPROVEMENTS 49 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-53142 53142 CAPITAL IMPROVMENT PLAN 203,345 217,057 193,841 179,943 130,000 130,000 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-54110 54110 INTERFUND TRANSFER OUT 38,880 57,230 8,433 8,433 32,000 32,000 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-54130 54130 FLEET SERVICE CHARGE - - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-54140 54140 FACILITY SERVICE CHARGE 11,594 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-54145 54145 INFO TECH SERVICE CHARGE - - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-54150 54150 OVERHEAD CHARGES - - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-54155 54155 LIABILITY INSURANCE CHRGS 6,144 - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-55120 55120 BAD DEBT EXPENSE - - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-58145 58145 GRANTS 303,490 227,489 259,870 259,870 190,000 190,000 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-58155 58155 REHAB LOANS - - - - - - 245 COMMUNITY DEV BLOCK GRANT FUND 40 4060 2454060 2454060-58160 58160 NON-PROFIT GRANTS 55,857 - - - - - COMMUNITY DEV BLOCK GRANT FUND Total 774,729 551,864 510,145 499,563 403,200 403,200 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50110 50110 SALARIES 64,490 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50114 50114 EARNED LEAVE CASHOUT 3,368 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50120 50120 WAGES/PART TIME - - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50130 50130 OVERTIME 6,369 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50150 50150 OVERTIME MEALS - - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50205 50205 WORKERS COMP 974 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50210 50210 RETIREMENT (FULL TIME) 9,222 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50212 50212 DEFERRED COMPENSATION ER 338 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50213 50213 UAL RETIREMENT 39,916 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50215 50215 RETIREMENT (PART TIME) - - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50220 50220 MEDICARE 1,435 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50225 50225 HEALTH INSURANCE BENEFITS 10,243 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50230 50230 LIFE INSURANCE BENEFITS 121 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50235 50235 EMPLOYEE ASSISTANCE PROG 159 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50240 50240 UNEMPLOYMENT INSURANCE 374 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-50255 50255 MISC DISABILITY INSURANCE 177 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-51310 51310 LEGAL FEES 2,805 322 3,000 4,000 10,000 10,000 250 HOUSING TRUST FUND 40 4060 2504060 2504060-51510 51510 PROFESSIONAL SUPPORT 86 75 30 75 75 75 250 HOUSING TRUST FUND 40 4060 2504060 2504060-51610 51610 ADVERTISING-PUBLICITY - - 2,800 224 - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-51620 51620 AUDIT SERVICES 600 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-51630 51630 CONTRACTUAL SERVICES 293,416 240,990 103,600 150,045 103,600 103,600 250 HOUSING TRUST FUND 40 4060 2504060 2504060-52110 52110 OFFICE/COMPUTER SUPPLIES 234 - 750 311 - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-52520 52520 ADMINISTRATIVE FEES - - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-52610 52610 PROGRAM EXPENSES - - 101,000 195,639 300,000 300,000 250 HOUSING TRUST FUND 40 4060 2504060 2504060-53142 53142 CAPITAL IMPROVMENT PLAN - - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-54110 54110 INTERFUND TRANSFER OUT 1,402 92,610 177,815 177,815 151,570 156,660 250 HOUSING TRUST FUND 40 4060 2504060 2504060-54140 54140 FACILITY SERVICE CHARGE 13,523 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-54150 54150 OVERHEAD CHARGES 333 - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-55120 55120 BAD DEBT EXPENSE (23,834) 2,501 - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-55130 55130 CASH OVER SHORT - - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-57115 57115 DEBT INTEREST - - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-57130 57130 LEASE PRINCIPAL - - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-57135 57135 LEASE INTEREST - - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-58145 58145 GRANTS - - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-58155 58155 REHAB LOANS - - - - - - 250 HOUSING TRUST FUND 40 4060 2504060 2504060-58160 58160 NON-PROFIT GRANTS - - - - - -

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
HOUSING TRUST FUND Total 425,749 336,498 388,995 528,109 565,245 570,335 255 LOS ARROYOS FUND 40 4060 2554060 2554060-51310 51310 LEGAL FEES 12,465 - - - 10,000 10,000 255 LOS ARROYOS FUND 40 4060 2554060 2554060-51630 51630 CONTRACTUAL SERVICES 116,400 86,400 86,400 86,400 86,400 86,400 255 LOS ARROYOS FUND 40 4060 2554060 2554060-52520 52520 ADMINISTRATIVE FEES - - - - - - 255 LOS ARROYOS FUND 40 4060 2554060 2554060-52610 52610 PROGRAM EXPENSES - - - - - - 255 LOS ARROYOS FUND 40 4060 2554060 2554060-58155 58155 REHAB LOANS - - - - - - LOS ARROYOS FUND Total 128,865 86,400 86,400 86,400 96,400 96,400 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50110 50110 SALARIES - - - - 62,406 64,274 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50114 50114 EARNED LEAVE CASHOUT - - - - - - 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50120 50120 WAGES/PART TIME - - - - - - 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50130 50130 OVERTIME - - - - - - 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50150 50150 OVERTIME MEALS - - - - - - 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50205 50205 WORKERS COMP - - - - 4,331 4,628 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50210 50210 RETIREMENT (FULL TIME) - - - - 6,883 6,942 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50212 50212 DEFERRED COMPENSATION ER - - - - 72 72 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50213 50213 UAL RETIREMENT - - - - 11,724 12,277 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50215 50215 RETIREMENT (PART TIME) - - - - - - 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50220 50220 MEDICARE - - - - 905 932 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50225 50225 HEALTH INSURANCE BENEFITS - - - - 4,266 4,373 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50230 50230 LIFE INSURANCE BENEFITS - - - - 91 92 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50235 50235 EMPLOYEE ASSISTANCE PROG - - - - 87 89 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50240 50240 UNEMPLOYMENT INSURANCE - - - - - - 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50255 50255 MISC DISABILITY INSURANCE - - - - 114 114 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50260 50260 RETIREE MEDICAL - - - - - - 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50270 50270 CONTRA PERSONNEL EXPENSE - - - - - - 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-50310 50310 APPAREL, BOOTS, PPE - - - - 94 94 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-51310 51310 LEGAL FEES - - - - - - 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-51410 51410 UTILITIES 35,316 48,514 60,000 60,000 66,469 66,496 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-51625 51625 CONSULTANTS 5,810 1,005 19,961 10,000 11,000 11,000 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-51630 51630 CONTRACTUAL SERVICES 305,274 327,167 383,427 350,000 350,000 350,000 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-52210 52210 REPAIRS & MAINTENANCE - - 153,504 153,504 100,000 100,000 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-52610 52610 PROGRAM EXPENSES - - 45,000 45,000 45,000 45,000 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-53125 53125 VEHICLES - - 65,000 - - - 260 COMM FACILITIES DISTRICT FUND 55 5500 2605500 2605500-54150 54150 OVERHEAD CHARGES 671 20,164 21,015 21,015 24,446 25,668 COMM FACILITIES DISTRICT FUND Total 347,071 396,850 747,907 639,519 687,888 692,051 265 BEGIN REUSE FUND 40 4060 2654060 2654060-52520 52520 ADMINISTRATIVE FEES - - - - - - 265 BEGIN REUSE FUND 40 4060 2654060 2654060-54110 54110 INTERFUND TRANSFER OUT 19,224 - - - - - BEGIN REUSE FUND Total 19,224 - - - - -
270 CALHOME FUND 40 4060 2704060 2704060-52520 52520 ADMINISTRATIVE FEES - - - - - - 270 CALHOME FUND 40 4060 2704060 2704060-58155 58155 REHAB LOANS - - - - - - CALHOME FUND Total - - - - - -
272 CALHOME REUSE FUND 40 4060 2724060 2724060-52520 52520 ADMINISTRATIVE FEES - - - - - - 272 CALHOME REUSE FUND 40 4060 2724060 2724060-54110 54110 INTERFUND TRANSFER OUT - - - - - - CALHOME REUSE FUND Total - - - - - -
275 FIRE SPECIAL GRANTS FUND 35 3500 2753500 2753500-51510 51510 PROFESSIONAL SUPPORT - - - - - - 275 FIRE SPECIAL GRANTS FUND 35 3500 2753500 2753500-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 275 FIRE SPECIAL GRANTS FUND 35 3500 2753500 2753500-52610 52610 PROGRAM EXPENSES - - - - - - FIRE SPECIAL GRANTS FUND Total - - - - - -
280 GOLF COURSE FUND 45 4500 2804500 2804500-51630 51630 CONTRACTUAL SERVICES - - - - - - 280 GOLF COURSE FUND 45 4500 2804500 2804500-55130 55130 CASH OVER SHORT - - - - - - GOLF COURSE FUND Total - - - - - -
290 RECREATION FUND 50 5000 2905000 2905000-50110 50110 SALARIES 406,837 466,533 526,420 424,167 725,827 759,976 290 RECREATION FUND 50 5000 2905000 2905000-50114 50114 EARNED LEAVE CASHOUT 1,290 1,395 - 7,665 - - 290 RECREATION FUND 50 5000 2905000 2905000-50120 50120 WAGES/PART TIME 41,877 33,913 - 17,536 - - 290 RECREATION FUND 50 5000 2905000 2905000-50130 50130 OVERTIME 723 3,544 - 88 - - 290 RECREATION FUND 50 5000 2905000 2905000-50150 50150 OVERTIME MEALS - - - - - - 290 RECREATION FUND 50 5000 2905000 2905000-50205 50205 WORKERS COMP 7,666 10,265 10,560 10,560 2,422 2,632 290 RECREATION FUND 50 5000 2905000 2905000-50210 50210 RETIREMENT (FULL TIME) 45,126 58,573 60,996 48,907 80,059 82,077 290 RECREATION FUND 50 5000 2905000 2905000-50212 50212 DEFERRED COMPENSATION ER 1,035 1,080 1,440 990 1,800 1,800 290 RECREATION FUND 50 5000 2905000 2905000-50213 50213 UAL RETIREMENT 77,961 74,842 82,280 82,280 136,357 145,158

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
290 RECREATION FUND 50 5000 2905000 2905000-50215 50215 RETIREMENT (PART TIME) 359 351 - 284 - - 290 RECREATION FUND 50 5000 2905000 2905000-50220 50220 MEDICARE 6,830 7,347 7,635 6,469 10,524 11,020 290 RECREATION FUND 50 5000 2905000 2905000-50225 50225 HEALTH INSURANCE BENEFITS 92,396 103,222 130,345 84,663 170,978 175,252 290 RECREATION FUND 50 5000 2905000 2905000-50230 50230 LIFE INSURANCE BENEFITS 670 755 855 680 1,188 1,200 290 RECREATION FUND 50 5000 2905000 2905000-50235 50235 EMPLOYEE ASSISTANCE PROG 809 920 990 777 1,359 1,386 290 RECREATION FUND 50 5000 2905000 2905000-50240 50240 UNEMPLOYMENT INSURANCE 744 403 822 754 - - 290 RECREATION FUND 50 5000 2905000 2905000-50255 50255 MISC DISABILITY INSURANCE 946 1,017 1,137 862 1,658 1,658 290 RECREATION FUND 50 5000 2905000 2905000-50260 50260 RETIREE MEDICAL 2,205 30 - - - - 290 RECREATION FUND 50 5000 2905000 2905000-50270 50270 CONTRA PERSONNEL EXPENSE - - - - - - 290 RECREATION FUND 50 5000 2905000 2905000-51110 51110 EMPLOYEE TRAINING - 926 2,500 750 2,650 2,650 290 RECREATION FUND 50 5000 2905000 2905000-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 108 4,200 198 1,468 1,468 290 RECREATION FUND 50 5000 2905000 2905000-51410 51410 UTILITIES - - - - - - 290 RECREATION FUND 50 5000 2905000 2905000-51420 51420 TELECOMMUNICATIONS - - - - - - 290 RECREATION FUND 50 5000 2905000 2905000-51510 51510 PROFESSIONAL SUPPORT 1,931 1,091 1,953 495 825 908 290 RECREATION FUND 50 5000 2905000 2905000-51530 51530 MEETING EXPENSES - - - - - - 290 RECREATION FUND 50 5000 2905000 2905000-51610 51610 ADVERTISING-PUBLICITY 24,753 31,928 38,574 35,729 37,297 38,552 290 RECREATION FUND 50 5000 2905000 2905000-51620 51620 AUDIT SERVICES 2,500 - - - - - 290 RECREATION FUND 50 5000 2905000 2905000-51630 51630 CONTRACTUAL SERVICES 215,823 363,695 529,593 366,509 412,551 452,373 290 RECREATION FUND 50 5000 2905000 2905000-51632 51632 CONTRACT CLASSES - - - - - - 290 RECREATION FUND 50 5000 2905000 2905000-52110 52110 OFFICE/COMPUTER SUPPLIES 4,599 4,129 3,750 3,000 3,750 3,750 290 RECREATION FUND 50 5000 2905000 2905000-52210 52210 REPAIRS & MAINTENANCE - - - 27 - - 290 RECREATION FUND 50 5000 2905000 2905000-52610 52610 PROGRAM EXPENSES 3,372 2,252 1,750 1,700 1,700 2,000 290 RECREATION FUND 50 5000 2905000 2905000-53120 53120 EQUIPMENT/FURNITURE - 20,276 - - - - 290 RECREATION FUND 50 5000 2905000 2905000-53142 53142 CAPITAL IMPROVMENT PLAN - - - - 862,500 - 290 RECREATION FUND 50 5000 2905000 2905000-54130 54130 FLEET SERVICE CHARGE 4,720 6,150 7,189 7,189 6,625 7,044 290 RECREATION FUND 50 5000 2905000 2905000-54135 54135 EQUIPMENT SERVICE CHARGE - - - - - - 290 RECREATION FUND 50 5000 2905000 2905000-54140 54140 FACILITY SERVICE CHARGE - - - - - - 290 RECREATION FUND 50 5000 2905000 2905000-54145 54145 INFO TECH SERVICE CHARGE 16,632 45,249 43,811 43,811 41,657 43,501 290 RECREATION FUND 50 5000 2905000 2905000-54150 54150 OVERHEAD CHARGES 159,222 - - - 86,250 - 290 RECREATION FUND 50 5000 2905000 2905000-54155 54155 LIABILITY INSURANCE CHRGS 39,597 - - - - - 290 RECREATION FUND 50 5000 2905000 2905000-55130 55130 CASH OVER SHORT - - - - - - 290 RECREATION FUND 50 5010 2905010 2905010-50120 50120 WAGES/PART TIME 8,132 6,801 31,938 13,000 25,250 26,513 290 RECREATION FUND 50 5010 2905010 2905010-50130 50130 OVERTIME - - - - - - 290 RECREATION FUND 50 5010 2905010 2905010-50205 50205 WORKERS COMP - - - - - - 290 RECREATION FUND 50 5010 2905010 2905010-50210 50210 RETIREMENT (FULL TIME) - 468 - 341 - - 290 RECREATION FUND 50 5010 2905010 2905010-50215 50215 RETIREMENT (PART TIME) 402 5 719 23 328 345 290 RECREATION FUND 50 5010 2905010 2905010-50220 50220 MEDICARE 122 92 463 78 366 384 290 RECREATION FUND 50 5010 2905010 2905010-50240 50240 UNEMPLOYMENT INSURANCE - - - - - - 290 RECREATION FUND 50 5010 2905010 2905010-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 290 RECREATION FUND 50 5010 2905010 2905010-52610 52610 PROGRAM EXPENSES 3,731 5,739 5,412 8,000 8,400 8,820 290 RECREATION FUND 50 5015 2905015 2905015-50120 50120 WAGES/PART TIME 12,402 6,412 14,070 7,500 9,000 9,500 290 RECREATION FUND 50 5015 2905015 2905015-50130 50130 OVERTIME - - - - - - 290 RECREATION FUND 50 5015 2905015 2905015-50205 50205 WORKERS COMP - - - - - - 290 RECREATION FUND 50 5015 2905015 2905015-50215 50215 RETIREMENT (PART TIME) 270 98 317 108 117 124 290 RECREATION FUND 50 5015 2905015 2905015-50220 50220 MEDICARE 164 109 204 120 131 138 290 RECREATION FUND 50 5015 2905015 2905015-51630 51630 CONTRACTUAL SERVICES - - - - - - 290 RECREATION FUND 50 5015 2905015 2905015-52610 52610 PROGRAM EXPENSES 267 777 1,000 5,000 1,500 1,500 290 RECREATION FUND 50 5020 2905020 2905020-50120 50120 WAGES/PART TIME 18,957 7,772 25,350 18,500 25,000 26,250 290 RECREATION FUND 50 5020 2905020 2905020-50130 50130 OVERTIME - - - - - - 290 RECREATION FUND 50 5020 2905020 2905020-50205 50205 WORKERS COMP - - - - - - 290 RECREATION FUND 50 5020 2905020 2905020-50215 50215 RETIREMENT (PART TIME) 455 108 570 169 325 341 290 RECREATION FUND 50 5020 2905020 2905020-50220 50220 MEDICARE 276 121 368 189 363 381 290 RECREATION FUND 50 5020 2905020 2905020-50240 50240 UNEMPLOYMENT INSURANCE - - - - - - 290 RECREATION FUND 50 5020 2905020 2905020-51630 51630 CONTRACTUAL SERVICES - - - - - - 290 RECREATION FUND 50 5020 2905020 2905020-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 290 RECREATION FUND 50 5020 2905020 2905020-52610 52610 PROGRAM EXPENSES 8,225 11,573 15,104 15,104 15,859 16,652 290 RECREATION FUND 50 5020 2905020 2905020-53120 53120 EQUIPMENT/FURNITURE - - - - - - 290 RECREATION FUND 50 5020 2905020 2905020-54140 54140 FACILITY SERVICE CHARGE - - - - - - 290 RECREATION FUND 50 5020 2905020 2905020-54145 54145 INFO TECH SERVICE CHARGE 16,359 - - - - - 290 RECREATION FUND 50 5025 2905025 2905025-51630 51630 CONTRACTUAL SERVICES - 12,500 26,522 39,022 27,500 30,250

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
290 RECREATION FUND 50 5025 2905025 2905025-52610 52610 PROGRAM EXPENSES 12,500 1,252 2,379 2,379 3,998 4,118 290 RECREATION FUND 50 5030 2905030 2905030-50120 50120 WAGES/PART TIME 53,103 45,550 81,585 98,237 72,100 74,263 290 RECREATION FUND 50 5030 2905030 2905030-50130 50130 OVERTIME - - - 12 - - 290 RECREATION FUND 50 5030 2905030 2905030-50205 50205 WORKERS COMP - - - - - - 290 RECREATION FUND 50 5030 2905030 2905030-50210 50210 RETIREMENT (FULL TIME) - 67 - 73 - - 290 RECREATION FUND 50 5030 2905030 2905030-50215 50215 RETIREMENT (PART TIME) 1,492 (2,415) 1,836 1,140 937 965 290 RECREATION FUND 50 5030 2905030 2905030-50220 50220 MEDICARE 735 (555) 1,183 1,281 1,045 1,077 290 RECREATION FUND 50 5030 2905030 2905030-50240 50240 UNEMPLOYMENT INSURANCE - - - - - - 290 RECREATION FUND 50 5030 2905030 2905030-51630 51630 CONTRACTUAL SERVICES - - - - - - 290 RECREATION FUND 50 5030 2905030 2905030-52110 52110 OFFICE/COMPUTER SUPPLIES 114 - - 17 - - 290 RECREATION FUND 50 5030 2905030 2905030-52210 52210 REPAIRS & MAINTENANCE 16,500 16,500 16,500 16,500 16,500 16,500 290 RECREATION FUND 50 5030 2905030 2905030-52610 52610 PROGRAM EXPENSES 12,101 26,860 27,295 14,500 1,500 1,500 290 RECREATION FUND 50 5030 2905030 2905030-53120 53120 EQUIPMENT/FURNITURE - - - - - - 290 RECREATION FUND 50 5030 2905030 2905030-54140 54140 FACILITY SERVICE CHARGE - - - - - - 290 RECREATION FUND 50 5035 2905035 2905035-51630 51630 CONTRACTUAL SERVICES 281,358 325,032 330,750 325,000 325,000 341,250 290 RECREATION FUND 50 5035 2905035 2905035-52610 52610 PROGRAM EXPENSES 14,209 3,767 4,200 4,200 4,200 4,800 290 RECREATION FUND 50 5040 2905040 2905040-50120 50120 WAGES/PART TIME 53,173 37,950 63,292 28,800 27,040 28,392 290 RECREATION FUND 50 5040 2905040 2905040-50130 50130 OVERTIME - - - - - - 290 RECREATION FUND 50 5040 2905040 2905040-50205 50205 WORKERS COMP - - - - - - 290 RECREATION FUND 50 5040 2905040 2905040-50215 50215 RETIREMENT (PART TIME) 1,374 497 1,424 369 352 369 290 RECREATION FUND 50 5040 2905040 2905040-50220 50220 MEDICARE 761 565 918 411 392 412 290 RECREATION FUND 50 5040 2905040 2905040-50225 50225 HEALTH INSURANCE BENEFITS - 8 - - - - 290 RECREATION FUND 50 5040 2905040 2905040-50235 50235 EMPLOYEE ASSISTANCE PROG - 2 - - - - 290 RECREATION FUND 50 5040 2905040 2905040-50240 50240 UNEMPLOYMENT INSURANCE - - - - - - 290 RECREATION FUND 50 5040 2905040 2905040-50255 50255 MISC DISABILITY INSURANCE - 1 - - - - 290 RECREATION FUND 50 5040 2905040 2905040-51630 51630 CONTRACTUAL SERVICES - - - - - - 290 RECREATION FUND 50 5040 2905040 2905040-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 290 RECREATION FUND 50 5040 2905040 2905040-52610 52610 PROGRAM EXPENSES 208 8 1,213 1,155 1,155 1,155 290 RECREATION FUND 50 5050 2905050 2905050-50120 50120 WAGES/PART TIME - - - - - - 290 RECREATION FUND 50 5050 2905050 2905050-50205 50205 WORKERS COMP - - - - - - 290 RECREATION FUND 50 5050 2905050 2905050-51630 51630 CONTRACTUAL SERVICES - - - - - - 290 RECREATION FUND 50 5050 2905050 2905050-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 290 RECREATION FUND 50 5050 2905050 2905050-52610 52610 PROGRAM EXPENSES 856 2,884 2,500 2,800 2,800 3,000 290 RECREATION FUND 50 5055 2905055 2905055-50120 50120 WAGES/PART TIME - - - - - - 290 RECREATION FUND 50 5055 2905055 2905055-50130 50130 OVERTIME - - - - - - 290 RECREATION FUND 50 5055 2905055 2905055-50215 50215 RETIREMENT (PART TIME) - - - - - - 290 RECREATION FUND 50 5055 2905055 2905055-51510 51510 PROFESSIONAL SUPPORT 2,243 - - - - - 290 RECREATION FUND 50 5055 2905055 2905055-51630 51630 CONTRACTUAL SERVICES - - - - - - 290 RECREATION FUND 50 5055 2905055 2905055-52210 52210 REPAIRS & MAINTENANCE 57,175 54,080 37,596 79,500 60,000 60,000 290 RECREATION FUND 50 5055 2905055 2905055-52610 52610 PROGRAM EXPENSES - 1,560 1,000 - - - 290 RECREATION FUND 50 5055 2905055 2905055-54140 54140 FACILITY SERVICE CHARGE - - - - - - 290 RECREATION FUND 50 5060 2905060 2905060-50120 50120 WAGES/PART TIME - 337 23,920 39,500 88,500 93,000 290 RECREATION FUND 50 5060 2905060 2905060-50130 50130 OVERTIME - - - - - - 290 RECREATION FUND 50 5060 2905060 2905060-50205 50205 WORKERS COMP - - - - - - 290 RECREATION FUND 50 5060 2905060 2905060-50215 50215 RETIREMENT (PART TIME) 95 4 538 1 1,151 1,209 290 RECREATION FUND 50 5060 2905060 2905060-50220 50220 MEDICARE - 5 347 1 1,283 1,349 290 RECREATION FUND 50 5060 2905060 2905060-50240 50240 UNEMPLOYMENT INSURANCE - - - - - - 290 RECREATION FUND 50 5060 2905060 2905060-51630 51630 CONTRACTUAL SERVICES - 4,875 2,000 - - - 290 RECREATION FUND 50 5060 2905060 2905060-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 290 RECREATION FUND 50 5060 2905060 2905060-52610 52610 PROGRAM EXPENSES - 7,370 15,100 26,000 36,000 37,800 290 RECREATION FUND 50 5070 2905070 2905070-50120 50120 WAGES/PART TIME 10,018 12,805 3,700 6,374 13,650 14,330 290 RECREATION FUND 50 5070 2905070 2905070-50205 50205 WORKERS COMP - - - - - - 290 RECREATION FUND 50 5070 2905070 2905070-50210 50210 RETIREMENT (FULL TIME) - - - 33 - - 290 RECREATION FUND 50 5070 2905070 2905070-50215 50215 RETIREMENT (PART TIME) 280 168 83 124 177 186 290 RECREATION FUND 50 5070 2905070 2905070-50220 50220 MEDICARE 159 187 54 142 198 208 290 RECREATION FUND 50 5070 2905070 2905070-51630 51630 CONTRACTUAL SERVICES - - - - - - 290 RECREATION FUND 50 5070 2905070 2905070-52610 52610 PROGRAM EXPENSES 2,758 2,945 2,625 2,818 3,300 3,465 290 RECREATION FUND 50 5080 2905080 2905080-51510 51510 PROFESSIONAL SUPPORT 2,254 1,799 1,800 1,800 500 500 290 RECREATION FUND 50 5080 2905080 2905080-51630 51630 CONTRACTUAL SERVICES - 461 472 472 2,300 2,300 290 RECREATION FUND 50 5080 2905080 2905080-54140 54140 FACILITY SERVICE CHARGE - - - - - -

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
290 RECREATION FUND 50 5080 2905080 2905080-54145 54145 INFO TECH SERVICE CHARGE 1,363 - - - - - RECREATION FUND Total 1,755,215 1,837,138 2,203,145 1,906,884 3,367,661 2,547,750 293 OPIOID SETTLEMENT 10 1000 2931000 2931000-51630 51630 CONTRACTUAL SERVICES - - - - - - 293 OPIOID SETTLEMENT 10 1000 2931000 2931000-52610 52610 PROGRAM EXPENSES - 25,275 - - - - OPIOID SETTLEMENT Total - 25,275 - - - -
400 CAPITAL PROJECT FUND 35 3500 4003500 4003500-53120 53120 EQUIPMENT/FURNITURE - - - - - - 400 CAPITAL PROJECT FUND 35 3500 4003500 4003500-53135 53135 IMPROVEMENTS - - - - - - 400 CAPITAL PROJECT FUND 35 3500 4003500 4003500-53142 53142 CAPITAL IMPROVMENT PLAN 16,160 207,391 - - - - 400 CAPITAL PROJECT FUND 35 3500 4003500 4003500-54110 54110 INTERFUND TRANSFER OUT - 200,000 - - - - 400 CAPITAL PROJECT FUND 55 5500 4005500 4005500-52210 52210 REPAIRS & MAINTENANCE - - - - - - 400 CAPITAL PROJECT FUND 55 5500 4005500 4005500-53110 53110 LAND 216 101 - - - - 400 CAPITAL PROJECT FUND 55 5500 4005500 4005500-53135 53135 IMPROVEMENTS 3,241 - - - - - 400 CAPITAL PROJECT FUND 55 5500 4005500 4005500-53142 53142 CAPITAL IMPROVMENT PLAN 2,026,382 179,401 3,823,592 214,903 5,417,618 11,500,000 400 CAPITAL PROJECT FUND 55 5500 4005500 4005500-54110 54110 INTERFUND TRANSFER OUT - - - - - - 400 CAPITAL PROJECT FUND 55 5500 4005500 4005500-54150 54150 OVERHEAD CHARGES - 247 257 257 428,581 635,993 CAPITAL PROJECT FUND Total 2,045,998 587,139 3,823,849 215,160 5,846,199 12,135,993 405 GILROY COMMUNITY LIBRARY FUND 20 2010 4052010 4052010-51620 51620 AUDIT SERVICES - - - - - - 405 GILROY COMMUNITY LIBRARY FUND 20 2010 4052010 4052010-51630 51630 CONTRACTUAL SERVICES - - - - - - 405 GILROY COMMUNITY LIBRARY FUND 20 2010 4052010 4052010-53135 53135 IMPROVEMENTS - - - - - - 405 GILROY COMMUNITY LIBRARY FUND 20 2010 4052010 4052010-53142 53142 CAPITAL IMPROVMENT PLAN - - - - - - 405 GILROY COMMUNITY LIBRARY FUND 20 2010 4052010 4052010-54110 54110 INTERFUND TRANSFER OUT - - - - - - 405 GILROY COMMUNITY LIBRARY FUND 55 5500 4055500 4055500-53142 53142 CAPITAL IMPROVMENT PLAN - - 800,000 400,000 5,000,000 - 405 GILROY COMMUNITY LIBRARY FUND 55 5500 4055500 4055500-54150 54150 OVERHEAD CHARGES - - - - 135,491 - GILROY COMMUNITY LIBRARY FUND Total - - 800,000 400,000 5,135,491 - 410 STORM DRAIN DEVELOPMENT FUND 55 5500 4105500 4105500-51630 51630 CONTRACTUAL SERVICES 2,545 4,867 9,275 - - - 410 STORM DRAIN DEVELOPMENT FUND 55 5500 4105500 4105500-53135 53135 IMPROVEMENTS - - - - - - 410 STORM DRAIN DEVELOPMENT FUND 55 5500 4105500 4105500-53142 53142 CAPITAL IMPROVMENT PLAN - 1,442 460,197 - 897,439 210,000 410 STORM DRAIN DEVELOPMENT FUND 55 5500 4105500 4105500-54150 54150 OVERHEAD CHARGES 194 730 760 760 25,203 10,875 STORM DRAIN DEVELOPMENT FUND Total 2,739 7,038 470,233 760 922,642 220,875 415 UTILITY UNDERGROUNDING FUND 55 5500 4155500 4155500-51630 51630 CONTRACTUAL SERVICES - - - - - - 415 UTILITY UNDERGROUNDING FUND 55 5500 4155500 4155500-54110 54110 INTERFUND TRANSFER OUT - - - - - - 415 UTILITY UNDERGROUNDING FUND 55 5500 4155500 4155500-54150 54150 OVERHEAD CHARGES - - - - - - UTILITY UNDERGROUNDING FUND Total - - - - - -
418 BANS REFINANCE SER 2009 55 5500 4185500 4185500-54110 54110 INTERFUND TRANSFER OUT - - - - - - BANS REFINANCE SER 2009 Total - - - - - -
420 STREET TREE DEVELOPMENT FUND 55 5500 4205500 4205500-51630 51630 CONTRACTUAL SERVICES - - - - - - 420 STREET TREE DEVELOPMENT FUND 55 5500 4205500 4205500-52610 52610 PROGRAM EXPENSES - - 2,000 2,000 2,000 2,000 420 STREET TREE DEVELOPMENT FUND 55 5500 4205500 4205500-54150 54150 OVERHEAD CHARGES - 238 248 248 289 303 STREET TREE DEVELOPMENT FUND Total - 238 2,248 2,248 2,289 2,303 422 STORMWATER MNGMT 55 5500 4225500 4225500-51620 51620 AUDIT SERVICES - - - - - - 422 STORMWATER MNGMT 55 5500 4225500 4225500-51630 51630 CONTRACTUAL SERVICES - - - - - - 422 STORMWATER MNGMT 55 5500 4225500 4225500-52210 52210 REPAIRS & MAINTENANCE - - - - - - 422 STORMWATER MNGMT 55 5500 4225500 4225500-53110 53110 LAND - - - - - - 422 STORMWATER MNGMT 55 5500 4225500 4225500-53135 53135 IMPROVEMENTS - - - - - - 422 STORMWATER MNGMT 55 5500 4225500 4225500-53142 53142 CAPITAL IMPROVMENT PLAN - - - - - - 422 STORMWATER MNGMT 55 5500 4225500 4225500-54110 54110 INTERFUND TRANSFER OUT - - - - 110,000 113,000 STORMWATER MNGMT Total - - - - 110,000 113,000
425 TRAFFIC IMPACT FUND 55 5500 4255500 4255500-50310 50310 APPAREL, BOOTS, PPE - - - - - - 425 TRAFFIC IMPACT FUND 55 5500 4255500 4255500-51510 51510 PROFESSIONAL SUPPORT - - 2,500 2,500 2,500 2,500 425 TRAFFIC IMPACT FUND 55 5500 4255500 4255500-51620 51620 AUDIT SERVICES 2,500 - - - - - 425 TRAFFIC IMPACT FUND 55 5500 4255500 4255500-51630 51630 CONTRACTUAL SERVICES 2,545 179,897 287,143 430,410 - - 425 TRAFFIC IMPACT FUND 55 5500 4255500 4255500-52110 52110 OFFICE/COMPUTER SUPPLIES 544 - 400 400 400 400 425 TRAFFIC IMPACT FUND 55 5500 4255500 4255500-53135 53135 IMPROVEMENTS 3,802,766 2,336,800 - - - - 425 TRAFFIC IMPACT FUND 55 5500 4255500 4255500-53142 53142 CAPITAL IMPROVMENT PLAN 231,990 321,631 9,687,863 1,684,688 4,908,350 3,326,000 425 TRAFFIC IMPACT FUND 55 5500 4255500 4255500-54110 54110 INTERFUND TRANSFER OUT - - 1,046,337 1,046,337 - - 425 TRAFFIC IMPACT FUND 55 5500 4255500 4255500-54150 54150 OVERHEAD CHARGES 26 9,497 9,898 9,898 686,207 194,575 TRAFFIC IMPACT FUND Total 4,040,371 2,847,825 11,034,141 3,174,233 5,597,457 3,523,475 430 SEWER DEVELOPMENT FUND 55 5500 4305500 4305500-50310 50310 APPAREL, BOOTS, PPE - - 1,500 - - - 430 SEWER DEVELOPMENT FUND 55 5500 4305500 4305500-51510 51510 PROFESSIONAL SUPPORT - - 2,500 - 5,000 2,500 430 SEWER DEVELOPMENT FUND 55 5500 4305500 4305500-51620 51620 AUDIT SERVICES 2,500 - - - - -

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
430 SEWER DEVELOPMENT FUND 55 5500 4305500 4305500-51630 51630 CONTRACTUAL SERVICES 2,545 4,867 9,275 8,082 - - 430 SEWER DEVELOPMENT FUND 55 5500 4305500 4305500-52110 52110 OFFICE/COMPUTER SUPPLIES - - 5,000 5,000 5,000 5,000 430 SEWER DEVELOPMENT FUND 55 5500 4305500 4305500-53135 53135 IMPROVEMENTS - - - - - - 430 SEWER DEVELOPMENT FUND 55 5500 4305500 4305500-53142 53142 CAPITAL IMPROVMENT PLAN - 4,773 1,445,599 30,000 975,000 2,587,000 430 SEWER DEVELOPMENT FUND 55 5500 4305500 4305500-54110 54110 INTERFUND TRANSFER OUT 1,543,668 1,506,917 2,244,400 2,244,400 2,243,600 2,241,600 430 SEWER DEVELOPMENT FUND 55 5500 4305500 4305500-54113 54113 TRF OUT SCRWA CONSTRUCTION - - - - - - 430 SEWER DEVELOPMENT FUND 55 5500 4305500 4305500-54114 54114 TRF OUT SCRWA CIP - - - - - - 430 SEWER DEVELOPMENT FUND 55 5500 4305500 4305500-54150 54150 OVERHEAD CHARGES 14,505 801 835 835 971 1,020 SEWER DEVELOPMENT FUND Total 1,563,218 1,517,357 3,709,109 2,288,317 3,229,571 4,837,120 435 WATER DEVELOPMENT FUND 55 5500 4355500 4355500-50310 50310 APPAREL, BOOTS, PPE - - 1,500 - - - 435 WATER DEVELOPMENT FUND 55 5500 4355500 4355500-51510 51510 PROFESSIONAL SUPPORT - - 2,500 2,500 2,500 2,500 435 WATER DEVELOPMENT FUND 55 5500 4355500 4355500-51620 51620 AUDIT SERVICES 600 - - - - - 435 WATER DEVELOPMENT FUND 55 5500 4355500 4355500-51630 51630 CONTRACTUAL SERVICES 2,545 4,867 9,275 8,092 - - 435 WATER DEVELOPMENT FUND 55 5500 4355500 4355500-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 435 WATER DEVELOPMENT FUND 55 5500 4355500 4355500-53110 53110 LAND - - - - - - 435 WATER DEVELOPMENT FUND 55 5500 4355500 4355500-53135 53135 IMPROVEMENTS - - - - - - 435 WATER DEVELOPMENT FUND 55 5500 4355500 4355500-53142 53142 CAPITAL IMPROVMENT PLAN 304,913 10,679 3,200,793 1,346,128 3,542,000 973,000 435 WATER DEVELOPMENT FUND 55 5500 4355500 4355500-54110 54110 INTERFUND TRANSFER OUT - - - - - - 435 WATER DEVELOPMENT FUND 55 5500 4355500 4355500-54150 54150 OVERHEAD CHARGES 6 945 985 985 1,145 1,202 WATER DEVELOPMENT FUND Total 308,064 16,491 3,215,053 1,357,705 3,545,645 976,702 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-50310 50310 APPAREL, BOOTS, PPE - - 1,500 - - - 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-51620 51620 AUDIT SERVICES 2,500 - - - - - 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-51630 51630 CONTRACTUAL SERVICES 6,428 40,264 13,913 72,138 - - 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-52110 52110 OFFICE/COMPUTER SUPPLIES - - - - - - 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-53120 53120 EQUIPMENT/FURNITURE - - - - - - 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-53125 53125 VEHICLES - - - - - - 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-53130 53130 BUILDINGS - - - - - - 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-53135 53135 IMPROVEMENTS - - - - - - 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-53142 53142 CAPITAL IMPROVMENT PLAN - 431,569 14,429,665 1,386,096 16,500,000 16,500,000 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-54110 54110 INTERFUND TRANSFER OUT 3,188,031 2,979,899 3,758,264 3,758,264 3,782,168 3,726,649 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-54150 54150 OVERHEAD CHARGES - 15,532 16,187 16,187 18,830 19,771 440 PUBLIC FACILITIES IMPACT FUND 55 5500 4405500 4405500-58125 58125 INTERFUND INTEREST EXPENS 58,858 32,914 - - - - PUBLIC FACILITIES IMPACT FUND Total 3,255,817 3,500,178 18,219,529 5,232,685 20,300,998 20,246,420 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50110 50110 SALARIES - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50114 50114 EARNED LEAVE CASHOUT - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50120 50120 WAGES/PART TIME - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50130 50130 OVERTIME - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50205 50205 WORKERS COMP - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50210 50210 RETIREMENT (FULL TIME) - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50212 50212 DEFERRED COMPENSATION ER - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50213 50213 UAL RETIREMENT - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50215 50215 RETIREMENT (PART TIME) - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50220 50220 MEDICARE - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50225 50225 HEALTH INSURANCE BENEFITS - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50230 50230 LIFE INSURANCE BENEFITS - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50235 50235 EMPLOYEE ASSISTANCE PROG - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50240 50240 UNEMPLOYMENT INSURANCE - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50245 50245 UNIFORM & TOOL ALLOWANCE - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-50255 50255 MISC DISABILITY INSURANCE - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-51630 51630 CONTRACTUAL SERVICES - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-52610 52610 PROGRAM EXPENSES 477 - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-53135 53135 IMPROVEMENTS - - - - - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-53142 53142 CAPITAL IMPROVMENT PLAN 336,377 931,853 2,687,186 2,687,186 - - 487 DOWNTOWN BEAUTIFICATION 55 5500 4875500 4875500-54110 54110 INTERFUND TRANSFER OUT - - - - - - DOWNTOWN BEAUTIFICATION Total 336,854 931,853 2,687,186 2,687,186 - - 500 GILROY COM LIBRARY DS FUND 20 2010 5002010 5002010-51620 51620 AUDIT SERVICES 600 - - - - - 500 GILROY COM LIBRARY DS FUND 20 2010 5002010 5002010-51630 51630 CONTRACTUAL SERVICES 4,890 6,535 5,392 6,605 7,200 7,415 500 GILROY COM LIBRARY DS FUND 20 2010 5002010 5002010-54150 54150 OVERHEAD CHARGES - 1,042 1,086 1,086 1,263 1,326 500 GILROY COM LIBRARY DS FUND 20 2010 5002010 5002010-57110 57110 DEBT REDEMPTION 1,055,605 1,089,573 1,124,634 1,124,634 1,160,824 1,198,178 500 GILROY COM LIBRARY DS FUND 20 2010 5002010 5002010-57115 57115 DEBT INTEREST 779,906 746,475 711,970 711,970 676,354 639,591

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
500 GILROY COM LIBRARY DS FUND 20 2010 5002010 5002010-57125 57125 PREPAYMENTS/DEBT - - - - - - GILROY COM LIBRARY DS FUND Total 1,841,001 1,843,625 1,843,082 1,844,295 1,845,641 1,846,510 505 CA ENERGY COMM LOAN FUND 55 5500 5055500 5055500-54150 54150 OVERHEAD CHARGES - 491 512 512 596 625 505 CA ENERGY COMM LOAN FUND 55 5500 5055500 5055500-57110 57110 DEBT REDEMPTION 93,359 94,281 95,241 95,241 96,196 97,160 505 CA ENERGY COMM LOAN FUND 55 5500 5055500 5055500-57115 57115 DEBT INTEREST 6,503 5,581 4,622 4,622 3,667 2,703 CA ENERGY COMM LOAN FUND Total 99,862 100,353 100,375 100,375 100,459 100,488 510 LEASE REVEN BONDS DS 2013 FUND 20 2010 5102010 5102010-51620 51620 AUDIT SERVICES 600 - - - - - 510 LEASE REVEN BONDS DS 2013 FUND 20 2010 5102010 5102010-51630 51630 CONTRACTUAL SERVICES 3,022 4,260 5,238 3,000 3,100 3,200 510 LEASE REVEN BONDS DS 2013 FUND 20 2010 5102010 5102010-54150 54150 OVERHEAD CHARGES - 1,632 1,701 1,701 1,979 2,078 510 LEASE REVEN BONDS DS 2013 FUND 20 2010 5102010 5102010-57110 57110 DEBT REDEMPTION 1,035,000 1,063,146 1,140,757 1,140,757 1,183,287 1,227,403 510 LEASE REVEN BONDS DS 2013 FUND 20 2010 5102010 5102010-57115 57115 DEBT INTEREST 659,003 587,398 474,128 474,128 431,598 387,482 510 LEASE REVEN BONDS DS 2013 FUND 20 2010 5102010 5102010-57122 57122 COST OF ISSUANCE 169,268 - - - - - 510 LEASE REVEN BONDS DS 2013 FUND 20 2010 5102010 5102010-57140 57140 PAYMENT TO ESCROW 15,352,976 - - - - - LEASE REVEN BONDS DS 2013 FUND Total 17,219,870 1,656,437 1,621,824 1,619,586 1,619,964 1,620,163 515 PFFA REFUNDING LEASE2010 FUND 20 2010 5152010 5152010-51620 51620 AUDIT SERVICES - - - - - - 515 PFFA REFUNDING LEASE2010 FUND 20 2010 5152010 5152010-51630 51630 CONTRACTUAL SERVICES - - - - - - 515 PFFA REFUNDING LEASE2010 FUND 20 2010 5152010 5152010-54110 54110 INTERFUND TRANSFER OUT - - - - - - 515 PFFA REFUNDING LEASE2010 FUND 20 2010 5152010 5152010-57110 57110 DEBT REDEMPTION - - - - - - 515 PFFA REFUNDING LEASE2010 FUND 20 2010 5152010 5152010-57115 57115 DEBT INTEREST - - - - - - PFFA REFUNDING LEASE2010 FUND Total - - - - - -
520 LEASE REV BONDS SER 2020A FUND 20 2010 5202010 5202010-51620 51620 AUDIT SERVICES 600 - - - - - 520 LEASE REV BONDS SER 2020A FUND 20 2010 5202010 5202010-51630 51630 CONTRACTUAL SERVICES 3,700 3,000 5,238 3,700 3,900 4,000 520 LEASE REV BONDS SER 2020A FUND 20 2010 5202010 5202010-54110 54110 INTERFUND TRANSFER OUT - - - - - - 520 LEASE REV BONDS SER 2020A FUND 20 2010 5202010 5202010-54150 54150 OVERHEAD CHARGES - 403 420 420 488 513 520 LEASE REV BONDS SER 2020A FUND 20 2010 5202010 5202010-57110 57110 DEBT REDEMPTION 755,000 795,000 840,000 840,000 880,000 925,000 520 LEASE REV BONDS SER 2020A FUND 20 2010 5202010 5202010-57115 57115 DEBT INTEREST 592,875 554,125 513,250 513,250 470,250 425,125 LEASE REV BONDS SER 2020A FUND Total 1,352,175 1,352,528 1,358,908 1,357,370 1,354,638 1,354,638 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50110 50110 SALARIES 310,606 319,738 426,861 362,641 414,430 439,149 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50114 50114 EARNED LEAVE CASHOUT - 3,748 - 6,619 - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50120 50120 WAGES/PART TIME 10,560 12,557 17,729 11,500 36,235 38,045 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50130 50130 OVERTIME 1,578 4,107 5,000 29,006 5,300 5,600 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50150 50150 OVERTIME MEALS - - - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50203 50203 COMPENSATED ABSENCES (9,270) 15,442 - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50205 50205 WORKERS COMP 52,949 55,039 57,116 57,116 44,083 48,641 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50210 50210 RETIREMENT (FULL TIME) 31,133 39,775 49,772 41,813 45,712 47,428 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50212 50212 DEFERRED COMPENSATION ER - 15 1,440 180 1,440 1,440 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50213 50213 UAL RETIREMENT 66,323 60,703 67,139 67,139 77,856 83,879 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50215 50215 RETIREMENT (PART TIME) 311 120 399 - 471 495 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50220 50220 MEDICARE 4,856 4,916 6,547 5,702 6,637 7,027 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50225 50225 HEALTH INSURANCE BENEFITS 95,806 88,485 82,081 83,013 83,294 85,376 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50230 50230 LIFE INSURANCE BENEFITS 463 505 629 574 656 659 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50235 50235 EMPLOYEE ASSISTANCE PROG 615 631 792 712 777 792 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50240 50240 UNEMPLOYMENT INSURANCE 628 323 664 609 - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50245 50245 UNIFORM & TOOL ALLOWANCE 1,200 1,800 1,800 1,800 1,800 1,800 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50255 50255 MISC DISABILITY INSURANCE 698 676 932 791 876 876 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50260 50260 RETIREE MEDICAL 3,600 3,305 3,600 3,609 3,600 300 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50310 50310 APPAREL, BOOTS, PPE 4,684 10,346 9,659 9,659 1,600 1,600 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50410 50410 PENSION EXPENSE - 713,031 - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-50420 50420 OPEB EXPENSE - 302,892 - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-51110 51110 EMPLOYEE TRAINING - 1,611 6,000 9,104 6,300 6,700 600 FLEET SERVICES FUND 60 6000 6006000 6006000-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 1,840 3,000 3,000 3,000 3,180 600 FLEET SERVICES FUND 60 6000 6006000 6006000-51420 51420 TELECOMMUNICATIONS - - 1,800 1,800 30,900 32,750 600 FLEET SERVICES FUND 60 6000 6006000 6006000-51510 51510 PROFESSIONAL SUPPORT 16,359 2,406 1,650 - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-51520 51520 SUPPORT SERVICES 56,210 83,050 78,212 60,000 41,500 43,755 600 FLEET SERVICES FUND 60 6000 6006000 6006000-51620 51620 AUDIT SERVICES 2,500 - - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-51630 51630 CONTRACTUAL SERVICES 35,520 28,457 20,000 4,000 20,000 21,200 600 FLEET SERVICES FUND 60 6000 6006000 6006000-52110 52110 OFFICE/COMPUTER SUPPLIES 4,435 600 1,500 5,000 1,590 1,650 600 FLEET SERVICES FUND 60 6000 6006000 6006000-52120 52120 PARTS AND ACCESSORIES 226,559 294,965 298,800 280,000 298,800 316,728 600 FLEET SERVICES FUND 60 6000 6006000 6006000-52140 52140 PETROLEUM PRODUCTS 403,403 465,975 535,860 475,000 535,860 568,000 600 FLEET SERVICES FUND 60 6000 6006000 6006000-52150 52150 DEPARTMENT SUPPLIES - - - - 9,400 9,966

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
600 FLEET SERVICES FUND 60 6000 6006000 6006000-52160 52160 MISC EXPENSES - 2,030 - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-52210 52210 REPAIRS & MAINTENANCE 24,407 126,626 115,000 180,000 150,000 159,000 600 FLEET SERVICES FUND 60 6000 6006000 6006000-52310 52310 EQUIPMENT RENTAL - - - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-53120 53120 EQUIPMENT/FURNITURE - 11,794 - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-53125 53125 VEHICLES 944,637 1,151,568 2,157,931 2,157,931 1,302,766 545,000 600 FLEET SERVICES FUND 60 6000 6006000 6006000-53135 53135 IMPROVEMENTS - - - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-53165 53165 CONTRA CAPITAL OUTLAY (1,006,785) (1,150,159) - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-53168 53168 CIP OFFSET - - - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-54110 54110 INTERFUND TRANSFER OUT 2,329 - - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-54120 54120 CAPITAL CONTRIBUTIONS - - - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-54140 54140 FACILITY SERVICE CHARGE 21,818 52,561 56,505 56,505 57,666 59,388 600 FLEET SERVICES FUND 60 6000 6006000 6006000-54145 54145 INFO TECH SERVICE CHARGE 3,136 12,771 3,651 3,651 3,471 3,625 600 FLEET SERVICES FUND 60 6000 6006000 6006000-54150 54150 OVERHEAD CHARGES 16,414 19,231 20,043 20,043 23,315 24,480 600 FLEET SERVICES FUND 60 6000 6006000 6006000-54155 54155 LIABILITY INSURANCE CHRGS 265,480 232,207 273,961 272,489 343,879 376,426 600 FLEET SERVICES FUND 60 6000 6006000 6006000-54160 54160 CAR INSURANCE CHARGES - - - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-55110 55110 LOSS ON DISPOSAL OF F/A 47 - - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-56120 56120 DEPRECIATION 530,385 621,803 - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-57130 57130 LEASE PRINCIPAL 229,269 - - 5,800 6,150 6,520 600 FLEET SERVICES FUND 60 6000 6006000 6006000-57135 57135 LEASE INTEREST 24,686 - - - - - 600 FLEET SERVICES FUND 60 6000 6006000 6006000-58130 58130 CLAIMS - 25,355 33,100 33,100 20,000 20,000 FLEET SERVICES FUND Total 2,377,550 3,622,847 4,339,173 4,249,906 3,579,364 2,961,475 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-51110 51110 EMPLOYEE TRAINING - - 700 - - - 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 640 320 600 600 600 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-51510 51510 PROFESSIONAL SUPPORT 1,068 - 150 - - - 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-51615 51615 INSURANCE CHARGES 323,582 358,955 400,918 370,645 430,400 451,920 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-51620 51620 AUDIT SERVICES 600 - - - - - 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-51625 51625 CONSULTANTS - - 5,200 5,200 5,460 5,733 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-51630 51630 CONTRACTUAL SERVICES 4,950 - - - - - 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-52110 52110 OFFICE/COMPUTER SUPPLIES - - 140 - - - 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-52520 52520 ADMINISTRATIVE FEES 127,913 138,684 144,149 160,000 184,000 209,000 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-54150 54150 OVERHEAD CHARGES 12,311 14,424 15,033 15,033 17,487 18,361 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-58130 58130 CLAIMS 501,641 1,152,085 887,063 1,341,000 1,475,100 1,622,610 605 WORKER'S COMPENSATION FUND 25 2510 6052510 6052510-58140 58140 CLAIMS LIABILITY ADJ (306,000) 1,345,000 - - - - WORKER'S COMPENSATION FUND Total 666,065 3,009,788 1,453,673 1,892,478 2,113,047 2,308,224 610 LIABILITY INSURANCE FUND 25 2510 6102510 6102510-51110 51110 EMPLOYEE TRAINING - - 500 - 250 - 610 LIABILITY INSURANCE FUND 25 2510 6102510 6102510-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 60 492 525 1,025 525 610 LIABILITY INSURANCE FUND 25 2510 6102510 6102510-51510 51510 PROFESSIONAL SUPPORT 425 - 75 150 150 150 610 LIABILITY INSURANCE FUND 25 2510 6102510 6102510-51615 51615 INSURANCE CHARGES 1,989,613 2,269,722 2,610,000 2,564,162 2,692,370 2,961,607 610 LIABILITY INSURANCE FUND 25 2510 6102510 6102510-51620 51620 AUDIT SERVICES 2,500 - - - - - 610 LIABILITY INSURANCE FUND 25 2510 6102510 6102510-52110 52110 OFFICE/COMPUTER SUPPLIES - - 200 200 200 200 610 LIABILITY INSURANCE FUND 25 2510 6102510 6102510-54150 54150 OVERHEAD CHARGES 17,521 20,528 21,394 21,394 24,887 26,131 610 LIABILITY INSURANCE FUND 25 2510 6102510 6102510-54155 54155 LIABILITY INSURANCE CHRGS - - - - - - 610 LIABILITY INSURANCE FUND 25 2510 6102510 6102510-55130 55130 CASH OVER SHORT - - - - - - 610 LIABILITY INSURANCE FUND 25 2510 6102510 6102510-58130 58130 CLAIMS 122,491 131,081 331,000 200,000 200,000 200,000 610 LIABILITY INSURANCE FUND 25 2510 6102510 6102510-58140 58140 CLAIMS LIABILITY ADJ 261,636 451,360 - - - - LIABILITY INSURANCE FUND Total 2,394,187 2,872,751 2,963,661 2,786,431 2,918,882 3,188,613 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50110 50110 SALARIES 390,557 439,115 538,367 470,014 497,573 518,112 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50114 50114 EARNED LEAVE CASHOUT 1,170 2,580 - 2,719 - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50120 50120 WAGES/PART TIME 18,422 12,557 17,929 - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50130 50130 OVERTIME 10,760 37,433 12,000 33,619 20,000 21,200 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50150 50150 OVERTIME MEALS - - - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50203 50203 COMPENSATED ABSENCES (3,633) 2,052 - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50205 50205 WORKERS COMP 20,563 21,801 22,980 22,980 56,061 60,445 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50210 50210 RETIREMENT (FULL TIME) 41,377 54,343 62,672 54,279 54,882 55,956 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50212 50212 DEFERRED COMPENSATION ER 990 1,365 1,800 1,620 1,800 1,800 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50213 50213 UAL RETIREMENT 80,940 75,523 84,541 84,541 93,476 98,961 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50215 50215 RETIREMENT (PART TIME) 337 120 403 - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50220 50220 MEDICARE 6,435 7,380 8,244 7,455 7,505 7,820 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50225 50225 HEALTH INSURANCE BENEFITS 81,343 85,488 96,931 71,919 72,278 74,085 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50230 50230 LIFE INSURANCE BENEFITS 646 726 833 771 809 813

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50235 50235 EMPLOYEE ASSISTANCE PROG 793 922 990 971 971 990 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50240 50240 UNEMPLOYMENT INSURANCE 769 404 839 769 - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50245 50245 UNIFORM & TOOL ALLOWANCE - - - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50255 50255 MISC DISABILITY INSURANCE 922 991 1,137 1,013 1,082 1,082 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50260 50260 RETIREE MEDICAL - - - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50310 50310 APPAREL, BOOTS, PPE 2,441 4,450 3,645 4,200 3,875 3,875 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50410 50410 PENSION EXPENSE - 974,166 - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-50420 50420 OPEB EXPENSE - 253,584 - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-51110 51110 EMPLOYEE TRAINING - - 3,000 1,250 3,500 3,500 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - - 1,000 500 1,250 1,250 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-51410 51410 UTILITIES 822,891 960,235 1,294,566 1,294,566 1,424,022 1,566,425 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-51415 51415 NATURAL GAS 207,595 188,062 296,151 210,000 231,000 254,100 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-51420 51420 TELECOMMUNICATIONS 6,599 10,927 8,312 12,000 12,500 13,250 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-51510 51510 PROFESSIONAL SUPPORT 2,520 1,602 3,600 - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-51520 51520 SUPPORT SERVICES 2,617 1,611 2,940 750 3,050 3,200 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-51620 51620 AUDIT SERVICES 2,500 - - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-51630 51630 CONTRACTUAL SERVICES 723,952 634,395 804,496 762,514 728,083 757,883 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-52110 52110 OFFICE/COMPUTER SUPPLIES 67,565 54,003 26,832 10,000 10,600 11,236 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-52150 52150 DEPARTMENT SUPPLIES - 794 - - 1,000 1,000 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-52160 52160 MISC EXPENSES - 2,526 - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-52210 52210 REPAIRS & MAINTENANCE 317,751 427,115 333,316 440,000 466,400 494,384 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-52310 52310 EQUIPMENT RENTAL 4,614 25,858 - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-53120 53120 EQUIPMENT/FURNITURE - - - 609 - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-53135 53135 IMPROVEMENTS - - - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-53142 53142 CAPITAL IMPROVMENT PLAN 23,530 143,169 1,333,593 517,000 305,000 385,000 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-53165 53165 CONTRA CAPITAL OUTLAY (23,530) - - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-53168 53168 CIP OFFSET - (124,696) - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-54110 54110 INTERFUND TRANSFER OUT 101,895 - - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-54130 54130 FLEET SERVICE CHARGE 84,742 20,574 24,049 24,049 22,162 23,565 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-54145 54145 INFO TECH SERVICE CHARGE 2,045 3,771 3,651 3,651 3,471 3,625 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-54150 54150 OVERHEAD CHARGES 59,237 69,404 72,332 72,332 84,141 88,348 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-54155 54155 LIABILITY INSURANCE CHRGS 32,997 107,726 128,184 128,265 143,199 158,036 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-55110 55110 LOSS ON DISPOSAL OF F/A - - - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-55130 55130 CASH OVER SHORT - - - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-56120 56120 DEPRECIATION - - - - - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-57130 57130 LEASE PRINCIPAL 5,464 5,628 5,796 5,797 - - 615 FACILITY SERVICES FUND 65 6500 6156500 6156500-58130 58130 CLAIMS 17,881 - 66,200 66,200 40,000 40,000 FACILITY SERVICES FUND Total 3,117,697 4,507,700 5,261,329 4,306,353 4,289,690 4,649,941 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50110 50110 SALARIES 416,378 630,751 837,870 787,341 864,235 895,898 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50114 50114 EARNED LEAVE CASHOUT 2,545 - - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50120 50120 WAGES/PART TIME 627 - - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50130 50130 OVERTIME 26 1 - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50150 50150 OVERTIME MEALS - - - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50203 50203 COMPENSATED ABSENCES (3,195) 12,764 - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50205 50205 WORKERS COMP 7,062 10,679 11,105 11,105 2,884 3,103 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50210 50210 RETIREMENT (FULL TIME) 29,256 59,726 96,882 73,217 95,325 96,757 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50212 50212 DEFERRED COMPENSATION ER 750 1,080 2,160 1,080 2,214 2,214 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50213 50213 UAL RETIREMENT 103,185 117,481 130,687 130,687 162,359 171,120 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50215 50215 RETIREMENT (PART TIME) - - - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50220 50220 MEDICARE 6,549 9,349 12,152 11,489 12,531 12,991 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50225 50225 HEALTH INSURANCE BENEFITS 49,891 83,327 86,130 100,844 104,780 107,442 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50230 50230 LIFE INSURANCE BENEFITS 645 900 1,335 1,182 1,380 1,419 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50235 50235 EMPLOYEE ASSISTANCE PROG 712 1,003 1,188 1,165 1,194 1,218 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50240 50240 UNEMPLOYMENT INSURANCE 1,001 641 1,324 1,214 - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50255 50255 MISC DISABILITY INSURANCE 971 1,414 1,784 1,708 1,832 1,832 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50260 50260 RETIREE MEDICAL - - - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50410 50410 PENSION EXPENSE - 1,070,674 - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-50420 50420 OPEB EXPENSE - 253,584 - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-51110 51110 EMPLOYEE TRAINING - 8,741 15,957 5,728 13,290 6,290 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE 62 - 4,000 1,500 4,000 4,000

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-51410 51410 UTILITIES - - - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-51420 51420 TELECOMMUNICATIONS 401,770 475,876 554,471 548,964 592,841 610,626 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-51430 51430 POSTAGE 9 - 100 - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-51510 51510 PROFESSIONAL SUPPORT 10,963 310 1,648 520 1,648 1,648 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-51620 51620 AUDIT SERVICES 2,500 - - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-51625 51625 CONSULTANTS 130,120 118,126 198,122 187,126 152,550 139,050 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-51630 51630 CONTRACTUAL SERVICES 181,549 63,171 - 19,000 21,000 21,000 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-52110 52110 OFFICE/COMPUTER SUPPLIES 15,973 11,210 11,900 11,588 12,138 12,381 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-52160 52160 MISC EXPENSES - 3,929 - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-52210 52210 REPAIRS & MAINTENANCE 154,109 220,308 350,579 291,317 278,778 283,951 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-52230 52230 SOFTWARE MAINTENANCE 647,439 351,322 1,334,786 1,157,516 1,435,331 1,484,662 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-53120 53120 EQUIPMENT/FURNITURE 1,342,814 391,597 1,019,198 589,475 861,000 701,000 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-53165 53165 CONTRA CAPITAL OUTLAY (958,282) (56,805) - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-53168 53168 CIP OFFSET - - - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-54110 54110 INTERFUND TRANSFER OUT 3,624 - - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-54130 54130 FLEET SERVICE CHARGE - - - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-54140 54140 FACILITY SERVICE CHARGE 39,634 78,841 84,757 84,757 88,661 91,309 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-54150 54150 OVERHEAD CHARGES 49,966 58,542 61,012 61,012 70,972 74,521 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-55110 55110 LOSS ON DISPOSAL OF F/A - 1,124,633 - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-56117 56117 AMORTIZ EXPENSE SW SUBSCRIPTIO 394,708 422,304 - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-56120 56120 DEPRECIATION 162,580 233,297 - - - - 620 INFORMATION TECHNOLOGY FUND 70 7000 6207000 6207000-57137 57137 SW SUBSCRIPTION INTEREST EXP 15,420 20,297 - - - - INFORMATION TECHNOLOGY FUND Total 3,211,362 5,779,073 4,819,148 4,079,535 4,780,943 4,724,432 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-51620 51620 AUDIT SERVICES - - - - - - 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-53120 53120 EQUIPMENT/FURNITURE - - - - - - 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-53142 53142 CAPITAL IMPROVMENT PLAN - - 4,156,356 500,000 2,500,000 - 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-53165 53165 CONTRA CAPITAL OUTLAY 4,404 - - - - - 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-53168 53168 CIP OFFSET - - - - - - 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-54110 54110 INTERFUND TRANSFER OUT - - 686,000 686,000 - - 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-54150 54150 OVERHEAD CHARGES - - - - 67,745 - 625 EQUIPMENT OUTLAY 10 1000 6251000 6251000-56120 56120 DEPRECIATION 112,032 97,281 - - - - 625 EQUIPMENT OUTLAY 30 3000 6253000 6253000-53120 53120 EQUIPMENT/FURNITURE - - - - - - 625 EQUIPMENT OUTLAY 35 3500 6253500 6253500-53120 53120 EQUIPMENT/FURNITURE - 7,402 - - - - 625 EQUIPMENT OUTLAY 40 4000 6254000 6254000-53120 53120 EQUIPMENT/FURNITURE - - - - - - 625 EQUIPMENT OUTLAY 50 5000 6255000 6255000-53120 53120 EQUIPMENT/FURNITURE - - - - - - 625 EQUIPMENT OUTLAY 55 5510 6255510 6255510-53120 53120 EQUIPMENT/FURNITURE - - - - - - EQUIPMENT OUTLAY Total 116,436 104,683 4,842,356 1,186,000 2,567,745 - 700 SEWER FUND 75 7500 7007500 7007500-50410 50410 PENSION EXPENSE (325,917) (113,666) - - - - 700 SEWER FUND 75 7500 7007500 7007500-50420 50420 OPEB EXPENSE (126,159) (152,313) - - - - 700 SEWER FUND 75 7500 7007500 7007500-51510 51510 PROFESSIONAL SUPPORT - - - - - - 700 SEWER FUND 75 7500 7007500 7007500-51620 51620 AUDIT SERVICES 8,700 - - - - - 700 SEWER FUND 75 7500 7007500 7007500-51630 51630 CONTRACTUAL SERVICES 2,450 3,500 5,552 800 800 800 700 SEWER FUND 75 7500 7007500 7007500-53165 53165 CONTRA CAPITAL OUTLAY (72,712) (208,674) - - - - 700 SEWER FUND 75 7500 7007500 7007500-53168 53168 CIP OFFSET - (45,552) - - - - 700 SEWER FUND 75 7500 7007500 7007500-54110 54110 INTERFUND TRANSFER OUT 11,862 12,284 - - - - 700 SEWER FUND 75 7500 7007500 7007500-54130 54130 FLEET SERVICE CHARGE 59,206 77,139 90,166 90,166 83,093 88,351 700 SEWER FUND 75 7500 7007500 7007500-54140 54140 FACILITY SERVICE CHARGE 134,639 216,418 232,659 232,659 235,709 242,748 700 SEWER FUND 75 7500 7007500 7007500-54145 54145 INFO TECH SERVICE CHARGE 424,620 550,530 533,039 533,039 506,821 529,257 700 SEWER FUND 75 7500 7007500 7007500-54150 54150 OVERHEAD CHARGES 723,376 847,532 883,288 883,288 1,027,489 1,299,396 700 SEWER FUND 75 7500 7007500 7007500-54155 54155 LIABILITY INSURANCE CHRGS 184,445 430,902 512,735 513,062 572,796 632,143 700 SEWER FUND 75 7500 7007500 7007500-55110 55110 LOSS ON DISPOSAL OF F/A - - - - - - 700 SEWER FUND 75 7500 7007500 7007500-55120 55120 BAD DEBT EXPENSE - 135,548 - - - - 700 SEWER FUND 75 7500 7007500 7007500-55130 55130 CASH OVER SHORT - - - - - - 700 SEWER FUND 75 7500 7007500 7007500-56110 56110 AMORTIZATION EXPENSE - - - - - - 700 SEWER FUND 75 7500 7007500 7007500-56120 56120 DEPRECIATION 1,506,887 1,915,672 - - - - 700 SEWER FUND 75 7500 7007500 7007500-57110 57110 DEBT REDEMPTION - - 755,000 755,000 785,000 815,000 700 SEWER FUND 75 7500 7007500 7007500-57115 57115 DEBT INTEREST 1,543,667 1,506,917 1,489,400 1,489,400 1,458,600 1,426,600 700 SEWER FUND 75 7500 7007500 7007500-58115 58115 SHARE JOINT VENTURE LOSS - - - - - - 700 SEWER FUND 75 7500 7007500 7007500-58130 58130 CLAIMS 2,295 1,531 16,550 16,550 10,000 10,000 700 SEWER FUND 75 7510 7007510 7007510-50110 50110 SALARIES 488,737 560,781 662,408 631,078 658,289 697,792

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
700 SEWER FUND 75 7510 7007510 7007510-50114 50114 EARNED LEAVE CASHOUT 5,195 1,538 - 1,746 - - 700 SEWER FUND 75 7510 7007510 7007510-50120 50120 WAGES/PART TIME 28,900 23,831 21,788 8,137 15,410 15,873 700 SEWER FUND 75 7510 7007510 7007510-50130 50130 OVERTIME 11,896 8,925 10,000 4,932 - - 700 SEWER FUND 75 7510 7007510 7007510-50150 50150 OVERTIME MEALS 43 45 - 68 - - 700 SEWER FUND 75 7510 7007510 7007510-50203 50203 COMPENSATED ABSENCES 13,376 10,368 - - - - 700 SEWER FUND 75 7510 7007510 7007510-50205 50205 WORKERS COMP 2,163 2,563 2,689 2,689 2,197 2,417 700 SEWER FUND 75 7510 7007510 7007510-50207 50207 MISC BENEFITS - - - 14 - - 700 SEWER FUND 75 7510 7007510 7007510-50210 50210 RETIREMENT (FULL TIME) 52,245 69,669 76,644 72,735 72,609 75,362 700 SEWER FUND 75 7510 7007510 7007510-50212 50212 DEFERRED COMPENSATION ER 1,126 1,387 2,070 1,764 2,016 2,016 700 SEWER FUND 75 7510 7007510 7007510-50213 50213 UAL RETIREMENT 88,677 91,589 101,904 101,904 123,669 133,281 700 SEWER FUND 75 7510 7007510 7007510-50215 50215 RETIREMENT (PART TIME) 342 - 490 35 200 206 700 SEWER FUND 75 7510 7007510 7007510-50220 50220 MEDICARE 7,876 8,422 10,077 8,988 9,768 10,348 700 SEWER FUND 75 7510 7007510 7007510-50225 50225 HEALTH INSURANCE BENEFITS 116,078 129,163 115,505 128,876 139,940 143,510 700 SEWER FUND 75 7510 7007510 7007510-50230 50230 LIFE INSURANCE BENEFITS 829 911 821 997 1,081 1,093 700 SEWER FUND 75 7510 7007510 7007510-50235 50235 EMPLOYEE ASSISTANCE PROG 960 1,045 1,139 1,119 1,184 1,208 700 SEWER FUND 75 7510 7007510 7007510-50240 50240 UNEMPLOYMENT INSURANCE 799 493 1,024 939 - - 700 SEWER FUND 75 7510 7007510 7007510-50255 50255 MISC DISABILITY INSURANCE 1,020 1,133 1,307 1,243 1,363 1,363 700 SEWER FUND 75 7510 7007510 7007510-50260 50260 RETIREE MEDICAL - - 900 - 900 900 700 SEWER FUND 75 7510 7007510 7007510-51110 51110 EMPLOYEE TRAINING - 2,048 3,400 2,300 4,145 4,145 700 SEWER FUND 75 7510 7007510 7007510-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE 922 657 1,250 2,000 1,250 1,750 700 SEWER FUND 75 7510 7007510 7007510-51230 51230 TUITION - - - - - - 700 SEWER FUND 75 7510 7007510 7007510-51420 51420 TELECOMMUNICATIONS - - - - - - 700 SEWER FUND 75 7510 7007510 7007510-51430 51430 POSTAGE 31 - 100 - 100 100 700 SEWER FUND 75 7510 7007510 7007510-51510 51510 PROFESSIONAL SUPPORT 2,326 1,171 - 1,300 1,500 1,500 700 SEWER FUND 75 7510 7007510 7007510-51630 51630 CONTRACTUAL SERVICES 101,366 87,310 67,825 62,700 85,300 71,175 700 SEWER FUND 75 7510 7007510 7007510-52110 52110 OFFICE/COMPUTER SUPPLIES 3,144 4,555 2,000 2,000 2,500 2,500 700 SEWER FUND 75 7510 7007510 7007510-52210 52210 REPAIRS & MAINTENANCE - - - - - - 700 SEWER FUND 75 7510 7007510 7007510-56117 56117 AMORTIZ EXPENSE SW SUBSCRIPTIO 5,000 5,000 - - - - 700 SEWER FUND 75 7510 7007510 7007510-57137 57137 SW SUBSCRIPTION INTEREST EXP - - - - - - 700 SEWER FUND 75 7520 7007520 7007520-50110 50110 SALARIES 1,333,304 1,038,446 1,972,608 1,678,780 1,220,002 1,279,666 700 SEWER FUND 75 7520 7007520 7007520-50114 50114 EARNED LEAVE CASHOUT 19,781 18,605 - 4,202 - - 700 SEWER FUND 75 7520 7007520 7007520-50120 50120 WAGES/PART TIME 12,060 58,879 65,000 29,000 60,000 65,000 700 SEWER FUND 75 7520 7007520 7007520-50130 50130 OVERTIME 53,203 25,685 50,000 31,000 50,000 52,000 700 SEWER FUND 75 7520 7007520 7007520-50150 50150 OVERTIME MEALS - - 1,000 70 - - 700 SEWER FUND 75 7520 7007520 7007520-50203 50203 COMPENSATED ABSENCES 20,277 (56,038) - - - - 700 SEWER FUND 75 7520 7007520 7007520-50205 50205 WORKERS COMP 58,511 66,947 70,795 70,795 88,614 97,027 700 SEWER FUND 75 7520 7007520 7007520-50210 50210 RETIREMENT (FULL TIME) 140,371 128,844 229,291 182,968 134,566 138,204 700 SEWER FUND 75 7520 7007520 7007520-50212 50212 DEFERRED COMPENSATION ER 3,344 2,784 5,742 3,738 3,510 3,510 700 SEWER FUND 75 7520 7007520 7007520-50213 50213 UAL RETIREMENT 249,086 275,732 310,780 310,780 229,194 244,421 700 SEWER FUND 75 7520 7007520 7007520-50215 50215 RETIREMENT (PART TIME) 158 173 1,463 66 780 845 700 SEWER FUND 75 7520 7007520 7007520-50220 50220 MEDICARE 21,571 16,687 30,290 24,323 19,285 20,252 700 SEWER FUND 75 7520 7007520 7007520-50225 50225 HEALTH INSURANCE BENEFITS 258,436 228,560 377,348 257,058 209,698 215,294 700 SEWER FUND 75 7520 7007520 7007520-50230 50230 LIFE INSURANCE BENEFITS 2,173 1,579 2,321 2,355 1,954 1,975 700 SEWER FUND 75 7520 7007520 7007520-50235 50235 EMPLOYEE ASSISTANCE PROG 2,487 1,892 3,159 2,748 2,087 2,129 700 SEWER FUND 75 7520 7007520 7007520-50240 50240 UNEMPLOYMENT INSURANCE 2,373 1,480 3,096 2,838 - - 700 SEWER FUND 75 7520 7007520 7007520-50255 50255 MISC DISABILITY INSURANCE 2,727 2,048 3,733 3,042 2,494 2,494 700 SEWER FUND 75 7520 7007520 7007520-50260 50260 RETIREE MEDICAL 2,205 1,785 - 15 - - 700 SEWER FUND 75 7520 7007520 7007520-50270 50270 CONTRA PERSONNEL EXPENSE - - - - - - 700 SEWER FUND 75 7520 7007520 7007520-50310 50310 APPAREL, BOOTS, PPE 7,305 13,443 11,255 9,000 6,700 6,700 700 SEWER FUND 75 7520 7007520 7007520-51110 51110 EMPLOYEE TRAINING - 24,711 40,000 9,000 23,500 23,500 700 SEWER FUND 75 7520 7007520 7007520-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 1,893 15,000 1,000 11,500 12,000 700 SEWER FUND 75 7520 7007520 7007520-51410 51410 UTILITIES 4,903 4,843 6,000 5,700 6,600 6,700 700 SEWER FUND 75 7520 7007520 7007520-51420 51420 TELECOMMUNICATIONS 1,697 3,683 2,500 5,600 11,900 12,400 700 SEWER FUND 75 7520 7007520 7007520-51430 51430 POSTAGE - - - - 10,000 13,000 700 SEWER FUND 75 7520 7007520 7007520-51510 51510 PROFESSIONAL SUPPORT 23,245 17,555 15,000 4,000 11,000 11,000 700 SEWER FUND 75 7520 7007520 7007520-51630 51630 CONTRACTUAL SERVICES 256,007 199,541 575,180 200,000 441,000 451,000 700 SEWER FUND 75 7520 7007520 7007520-52110 52110 OFFICE/COMPUTER SUPPLIES 146 1,531 36,500 8,700 12,500 12,500 700 SEWER FUND 75 7520 7007520 7007520-52150 52150 DEPARTMENT SUPPLIES 20,149 23,384 10,542 8,000 27,000 28,000 700 SEWER FUND 75 7520 7007520 7007520-52210 52210 REPAIRS & MAINTENANCE 27,662 39,954 100,000 30,000 175,000 175,000 700 SEWER FUND 75 7520 7007520 7007520-52310 52310 EQUIPMENT RENTAL - 11,743 10,000 2,500 12,000 12,000

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
700 SEWER FUND 75 7520 7007520 7007520-52610 52610 PROGRAM EXPENSES - - - 4 8,500 8,700 700 SEWER FUND 75 7520 7007520 7007520-52710 52710 PERMITS 29,951 30,244 25,000 31,250 7,000 7,000 700 SEWER FUND 75 7520 7007520 7007520-53120 53120 EQUIPMENT/FURNITURE - 23,791 25,000 35,000 110,000 75,000 700 SEWER FUND 75 7520 7007520 7007520-53125 53125 VEHICLES - 208,674 600,226 600,226 272,500 - 700 SEWER FUND 75 7520 7007520 7007520-53135 53135 IMPROVEMENTS 1,603 - 73,025 93,000 100,000 100,000 700 SEWER FUND 75 7520 7007520 7007520-53142 53142 CAPITAL IMPROVMENT PLAN - 45,552 6,644,316 333,000 2,847,000 6,922,000 700 SEWER FUND 75 7520 7007520 7007520-54110 54110 INTERFUND TRANSFER OUT 300,000 390,000 409,500 409,500 430,000 452,000 700 SEWER FUND 75 7520 7007520 7007520-54112 54112 TRF OUT SCRWA OPS 4,740,126 6,124,646 6,957,238 6,254,492 7,835,796 8,438,682 700 SEWER FUND 75 7520 7007520 7007520-54113 54113 TRF OUT SCRWA CONSTRUCTION - - 1,867,896 6,220,518 4,009 4,209 700 SEWER FUND 75 7520 7007520 7007520-54114 54114 TRF OUT SCRWA CIP - - 370,720 373,160 481,080 454,290 700 SEWER FUND 75 7520 7007520 7007520-55130 55130 CASH OVER SHORT - - - - - - SEWER FUND Total 12,605,269 15,169,645 26,523,254 22,788,956 20,670,498 25,559,332 705 WATER FUND 80 8000 7058000 7058000-50120 50120 WAGES/PART TIME 51,907 78,579 125,000 110,000 117,000 122,000 705 WATER FUND 80 8000 7058000 7058000-50130 50130 OVERTIME - - - - - - 705 WATER FUND 80 8000 7058000 7058000-50205 50205 WORKERS COMP - - - - - - 705 WATER FUND 80 8000 7058000 7058000-50215 50215 RETIREMENT (PART TIME) 671 1,014 2,813 1,405 1,521 1,586 705 WATER FUND 80 8000 7058000 7058000-50220 50220 MEDICARE 749 1,131 1,813 1,567 1,697 1,769 705 WATER FUND 80 8000 7058000 7058000-50410 50410 PENSION EXPENSE 61,630 880,481 - - - - 705 WATER FUND 80 8000 7058000 7058000-50420 50420 OPEB EXPENSE (875) 80,364 - - - - 705 WATER FUND 80 8000 7058000 7058000-51510 51510 PROFESSIONAL SUPPORT - - 26,000 500 5,000 5,000 705 WATER FUND 80 8000 7058000 7058000-51620 51620 AUDIT SERVICES 8,700 - - - - - 705 WATER FUND 80 8000 7058000 7058000-51630 51630 CONTRACTUAL SERVICES - - 6,400 11,700 40,000 40,000 705 WATER FUND 80 8000 7058000 7058000-53165 53165 CONTRA CAPITAL OUTLAY (1,430,626) (782,811) - - - - 705 WATER FUND 80 8000 7058000 7058000-53168 53168 CIP OFFSET - (256,350) - - - - 705 WATER FUND 80 8000 7058000 7058000-54110 54110 INTERFUND TRANSFER OUT 13,795 14,711 - - - - 705 WATER FUND 80 8000 7058000 7058000-54130 54130 FLEET SERVICE CHARGE 75,931 98,943 115,653 115,653 106,580 113,325 705 WATER FUND 80 8000 7058000 7058000-54140 54140 FACILITY SERVICE CHARGE 124,543 294,076 316,145 316,145 331,578 341,480 705 WATER FUND 80 8000 7058000 7058000-54145 54145 INFO TECH SERVICE CHARGE 446,183 606,926 558,596 558,596 531,121 554,633 705 WATER FUND 80 8000 7058000 7058000-54150 54150 OVERHEAD CHARGES 1,558,875 1,779,498 1,854,574 1,854,574 2,157,340 2,465,207 705 WATER FUND 80 8000 7058000 7058000-54155 54155 LIABILITY INSURANCE CHRGS 128,121 430,902 512,735 513,062 572,796 632,143 705 WATER FUND 80 8000 7058000 7058000-55110 55110 LOSS ON DISPOSAL OF F/A - - - - - - 705 WATER FUND 80 8000 7058000 7058000-55120 55120 BAD DEBT EXPENSE - 102,743 - - - - 705 WATER FUND 80 8000 7058000 7058000-55130 55130 CASH OVER SHORT - - - - - - 705 WATER FUND 80 8000 7058000 7058000-56110 56110 AMORTIZATION EXPENSE - - - - - - 705 WATER FUND 80 8000 7058000 7058000-56120 56120 DEPRECIATION 1,414,650 1,449,355 - - - - 705 WATER FUND 80 8000 7058000 7058000-57115 57115 DEBT INTEREST - - - - - - 705 WATER FUND 80 8000 7058000 7058000-57145 57145 WATER CONSERVATION 51,635 26,671 72,500 30,000 70,000 70,000 705 WATER FUND 80 8000 7058000 7058000-58130 58130 CLAIMS - - 16,550 16,550 10,000 10,000 705 WATER FUND 80 8010 7058010 7058010-50110 50110 SALARIES 455,342 525,226 620,284 593,745 658,289 697,792 705 WATER FUND 80 8010 7058010 7058010-50114 50114 EARNED LEAVE CASHOUT 4,857 1,538 - 1,746 - - 705 WATER FUND 80 8010 7058010 7058010-50120 50120 WAGES/PART TIME 28,900 23,831 21,788 8,137 15,410 15,873 705 WATER FUND 80 8010 7058010 7058010-50130 50130 OVERTIME 11,896 8,925 10,000 4,932 - - 705 WATER FUND 80 8010 7058010 7058010-50150 50150 OVERTIME MEALS 43 45 - 68 - - 705 WATER FUND 80 8010 7058010 7058010-50203 50203 COMPENSATED ABSENCES 11,143 9,474 - - - - 705 WATER FUND 80 8010 7058010 7058010-50205 50205 WORKERS COMP 2,023 2,411 2,521 2,521 2,197 2,417 705 WATER FUND 80 8010 7058010 7058010-50207 50207 MISC BENEFITS - - - 14 - - 705 WATER FUND 80 8010 7058010 7058010-50210 50210 RETIREMENT (FULL TIME) 48,667 65,246 71,870 68,431 72,609 75,362 705 WATER FUND 80 8010 7058010 7058010-50212 50212 DEFERRED COMPENSATION ER 1,076 1,333 2,016 1,710 2,016 2,016 705 WATER FUND 80 8010 7058010 7058010-50213 50213 UAL RETIREMENT 82,911 86,103 95,465 95,465 123,669 133,281 705 WATER FUND 80 8010 7058010 7058010-50215 50215 RETIREMENT (PART TIME) 342 - 490 35 200 206 705 WATER FUND 80 8010 7058010 7058010-50220 50220 MEDICARE 7,362 7,886 9,466 8,426 9,768 10,348 705 WATER FUND 80 8010 7058010 7058010-50225 50225 HEALTH INSURANCE BENEFITS 114,520 127,548 113,594 127,242 139,940 143,510 705 WATER FUND 80 8010 7058010 7058010-50230 50230 LIFE INSURANCE BENEFITS 782 859 779 942 1,081 1,093 705 WATER FUND 80 8010 7058010 7058010-50235 50235 EMPLOYEE ASSISTANCE PROG 930 1,016 1,109 1,090 1,184 1,208 705 WATER FUND 80 8010 7058010 7058010-50240 50240 UNEMPLOYMENT INSURANCE 743 463 959 879 - - 705 WATER FUND 80 8010 7058010 7058010-50255 50255 MISC DISABILITY INSURANCE 974 1,087 1,260 1,197 1,363 1,363 705 WATER FUND 80 8010 7058010 7058010-50260 50260 RETIREE MEDICAL - - 900 - 900 900 705 WATER FUND 80 8010 7058010 7058010-51110 51110 EMPLOYEE TRAINING - 2,048 3,400 2,300 4,145 4,145 705 WATER FUND 80 8010 7058010 7058010-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE 922 657 1,250 2,000 1,250 1,750 705 WATER FUND 80 8010 7058010 7058010-51230 51230 TUITION - - - - - -

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
705 WATER FUND 80 8010 7058010 7058010-51420 51420 TELECOMMUNICATIONS - - - - - - 705 WATER FUND 80 8010 7058010 7058010-51430 51430 POSTAGE 31 - 100 - 100 100 705 WATER FUND 80 8010 7058010 7058010-51510 51510 PROFESSIONAL SUPPORT 2,326 1,171 - 1,300 1,500 1,500 705 WATER FUND 80 8010 7058010 7058010-51630 51630 CONTRACTUAL SERVICES 106,274 97,354 177,825 62,700 85,300 71,175 705 WATER FUND 80 8010 7058010 7058010-52110 52110 OFFICE/COMPUTER SUPPLIES 4,560 4,985 2,000 2,000 2,500 2,500 705 WATER FUND 80 8010 7058010 7058010-52210 52210 REPAIRS & MAINTENANCE - - - - - - 705 WATER FUND 80 8010 7058010 7058010-56117 56117 AMORTIZ EXPENSE SW SUBSCRIPTIO 5,000 5,000 - - - - 705 WATER FUND 80 8010 7058010 7058010-57137 57137 SW SUBSCRIPTION INTEREST EXP - - - - - - 705 WATER FUND 80 8020 7058020 7058020-50110 50110 SALARIES 1,409,734 1,737,209 2,432,834 2,024,138 1,930,899 2,035,011 705 WATER FUND 80 8020 7058020 7058020-50114 50114 EARNED LEAVE CASHOUT 18,562 15,735 - 4,202 - - 705 WATER FUND 80 8020 7058020 7058020-50120 50120 WAGES/PART TIME 27,402 45,655 - 25,000 50,000 55,000 705 WATER FUND 80 8020 7058020 7058020-50130 50130 OVERTIME 70,342 95,697 77,395 110,000 80,000 84,000 705 WATER FUND 80 8020 7058020 7058020-50150 50150 OVERTIME MEALS - - 2,000 130 - - 705 WATER FUND 80 8020 7058020 7058020-50203 50203 COMPENSATED ABSENCES 1,516 70,831 - - - - 705 WATER FUND 80 8020 7058020 7058020-50205 50205 WORKERS COMP 77,758 101,497 106,072 106,072 172,782 189,862 705 WATER FUND 80 8020 7058020 7058020-50210 50210 RETIREMENT (FULL TIME) 148,128 215,816 282,934 219,752 212,978 219,781 705 WATER FUND 80 8020 7058020 7058020-50212 50212 DEFERRED COMPENSATION ER 3,045 3,468 7,326 5,205 6,678 6,678 705 WATER FUND 80 8020 7058020 7058020-50213 50213 UAL RETIREMENT 293,133 342,463 383,140 383,140 357,152 382,854 705 WATER FUND 80 8020 7058020 7058020-50215 50215 RETIREMENT (PART TIME) 376 - - 23 650 715 705 WATER FUND 80 8020 7058020 7058020-50220 50220 MEDICARE 23,118 28,084 36,422 29,272 29,883 31,524 705 WATER FUND 80 8020 7058020 7058020-50225 50225 HEALTH INSURANCE BENEFITS 319,992 381,165 461,940 384,074 417,481 428,316 705 WATER FUND 80 8020 7058020 7058020-50230 50230 LIFE INSURANCE BENEFITS 2,355 2,934 3,243 2,975 3,272 3,301 705 WATER FUND 80 8020 7058020 7058020-50235 50235 EMPLOYEE ASSISTANCE PROG 2,818 3,716 4,347 3,503 3,602 3,674 705 WATER FUND 80 8020 7058020 7058020-50240 50240 UNEMPLOYMENT INSURANCE 2,785 1,838 3,816 3,498 - - 705 WATER FUND 80 8020 7058020 7058020-50255 50255 MISC DISABILITY INSURANCE 2,879 3,672 4,964 3,757 4,106 4,106 705 WATER FUND 80 8020 7058020 7058020-50260 50260 RETIREE MEDICAL 2,400 2,400 - - - - 705 WATER FUND 80 8020 7058020 7058020-50270 50270 CONTRA PERSONNEL EXPENSE - - - - - - 705 WATER FUND 80 8020 7058020 7058020-50310 50310 APPAREL, BOOTS, PPE 21,387 15,903 33,113 33,000 11,915 11,915 705 WATER FUND 80 8020 7058020 7058020-51110 51110 EMPLOYEE TRAINING - 9,049 25,000 22,000 25,500 25,500 705 WATER FUND 80 8020 7058020 7058020-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - 6,458 5,000 3,500 9,000 9,000 705 WATER FUND 80 8020 7058020 7058020-51310 51310 LEGAL FEES - - - - 10,000 10,000 705 WATER FUND 80 8020 7058020 7058020-51410 51410 UTILITIES 986,806 1,102,925 1,264,382 1,350,000 1,500,000 1,600,000 705 WATER FUND 80 8020 7058020 7058020-51420 51420 TELECOMMUNICATIONS 15,920 18,558 8,100 20,000 19,900 20,300 705 WATER FUND 80 8020 7058020 7058020-51430 51430 POSTAGE - - - - 30,000 30,000 705 WATER FUND 80 8020 7058020 7058020-51510 51510 PROFESSIONAL SUPPORT 43,409 12,787 5,000 2,000 9,000 9,000 705 WATER FUND 80 8020 7058020 7058020-51630 51630 CONTRACTUAL SERVICES 280,972 296,786 485,208 295,000 651,300 609,600 705 WATER FUND 80 8020 7058020 7058020-52110 52110 OFFICE/COMPUTER SUPPLIES 12,023 9,960 30,000 15,000 22,500 22,500 705 WATER FUND 80 8020 7058020 7058020-52150 52150 DEPARTMENT SUPPLIES 72,435 118,205 61,103 125,000 125,000 130,000 705 WATER FUND 80 8020 7058020 7058020-52210 52210 REPAIRS & MAINTENANCE 166,214 106,561 271,109 130,000 225,000 227,000 705 WATER FUND 80 8020 7058020 7058020-52220 52220 WELL SYSTEM MAINTENENCE 35,396 87,165 150,000 36,000 100,000 105,000 705 WATER FUND 80 8020 7058020 7058020-52310 52310 EQUIPMENT RENTAL 22 2,681 10,000 3,000 10,000 10,000 705 WATER FUND 80 8020 7058020 7058020-52610 52610 PROGRAM EXPENSES - - - 4 10,000 11,000 705 WATER FUND 80 8020 7058020 7058020-52710 52710 PERMITS 5,086 9,193 10,000 9,000 96,000 96,000 705 WATER FUND 80 8020 7058020 7058020-53120 53120 EQUIPMENT/FURNITURE 15,303 40,896 100,000 50,000 100,000 75,000 705 WATER FUND 80 8020 7058020 7058020-53125 53125 VEHICLES - 46,491 762,409 762,409 484,500 283,000 705 WATER FUND 80 8020 7058020 7058020-53135 53135 IMPROVEMENTS 336,073 90,524 79,562 100,000 25,000 25,000 705 WATER FUND 80 8020 7058020 7058020-53137 53137 METERS - - - - 170,000 175,000 705 WATER FUND 80 8020 7058020 7058020-53142 53142 CAPITAL IMPROVMENT PLAN - 550,416 19,138,846 1,181,866 7,183,000 5,029,372 705 WATER FUND 80 8020 7058020 7058020-54110 54110 INTERFUND TRANSFER OUT 339,898 433,788 458,181 458,181 583,065 609,000 705 WATER FUND 80 8020 7058020 7058020-57150 57150 VALLEY WATER 3,656,177 4,193,898 4,873,050 4,760,000 5,470,000 5,910,000 705 WATER FUND 80 8030 7058030 7058030-50110 50110 SALARIES 79,308 92,380 79,074 103,321 92,240 98,269 705 WATER FUND 80 8030 7058030 7058030-50114 50114 EARNED LEAVE CASHOUT - - - - - - 705 WATER FUND 80 8030 7058030 7058030-50120 50120 WAGES/PART TIME - - - - - - 705 WATER FUND 80 8030 7058030 7058030-50130 50130 OVERTIME 5,934 7,530 7,500 7,800 7,800 8,200 705 WATER FUND 80 8030 7058030 7058030-50150 50150 OVERTIME MEALS - - - 27 - - 705 WATER FUND 80 8030 7058030 7058030-50203 50203 COMPENSATED ABSENCES 1,220 1,493 - - - - 705 WATER FUND 80 8030 7058030 7058030-50205 50205 WORKERS COMP 5,789 4,450 4,590 4,590 11,892 13,208 705 WATER FUND 80 8030 7058030 7058030-50210 50210 RETIREMENT (FULL TIME) 8,518 11,499 9,233 11,926 10,174 10,613 705 WATER FUND 80 8030 7058030 7058030-50212 50212 DEFERRED COMPENSATION ER 217 252 - 325 306 306 705 WATER FUND 80 8030 7058030 7058030-50213 50213 UAL RETIREMENT 16,763 11,333 12,455 12,455 16,912 18,346

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City of Gilroy
Expenditure Line-item Details by Fund
FY26 and FY27 Recommended Budget Draft as of 05/07/2025

FUND FUND NAME DEPARTMENT
CODE
DIVISION ORGANIZATION GL ACCOUNT OBJECT DESCRIPTION 2023 ACTUAL 2024 ACTUAL 2025 AMENDED BUDGET
2025 YEAR-END

PROJECTION
2026

RECOMMENDED
BUDGET
2027 RECOMMENDED
BUDGET
705 WATER FUND 80 8030 7058030 7058030-50215 50215 RETIREMENT (PART TIME) - - - - - - 705 WATER FUND 80 8030 7058030 7058030-50220 50220 MEDICARE 1,307 1,524 1,256 1,617 1,450 1,544 705 WATER FUND 80 8030 7058030 7058030-50225 50225 HEALTH INSURANCE BENEFITS 14,879 15,038 12,312 13,831 16,118 16,521 705 WATER FUND 80 8030 7058030 7058030-50230 50230 LIFE INSURANCE BENEFITS 103 133 92 133 147 148 705 WATER FUND 80 8030 7058030 7058030-50235 50235 EMPLOYEE ASSISTANCE PROG 140 175 119 175 165 168 705 WATER FUND 80 8030 7058030 7058030-50240 50240 UNEMPLOYMENT INSURANCE 157 59 122 112 - - 705 WATER FUND 80 8030 7058030 7058030-50255 50255 MISC DISABILITY INSURANCE 142 167 123 182 180 180 705 WATER FUND 80 8030 7058030 7058030-50310 50310 APPAREL, BOOTS, PPE - - - - 775 775 705 WATER FUND 80 8030 7058030 7058030-51110 51110 EMPLOYEE TRAINING - - 1,000 - 750 750 705 WATER FUND 80 8030 7058030 7058030-51120 51120 EMPLOYEE TRAVEL, FOOD,LODGE - - 1,000 - 750 750 705 WATER FUND 80 8030 7058030 7058030-51430 51430 POSTAGE - - 45,000 - 1,000 1,000 705 WATER FUND 80 8030 7058030 7058030-51510 51510 PROFESSIONAL SUPPORT 998 234 1,000 - 750 750 705 WATER FUND 80 8030 7058030 7058030-51630 51630 CONTRACTUAL SERVICES - - 6,000 - 8,000 8,000 705 WATER FUND 80 8030 7058030 7058030-52110 52110 OFFICE/COMPUTER SUPPLIES - - 1,000 - 500 500 705 WATER FUND 80 8030 7058030 7058030-52210 52210 REPAIRS & MAINTENANCE 2,116 2,162 10,000 1,000 10,000 10,000 WATER FUND Total 11,928,567 16,133,292 36,514,227 17,334,826 25,388,126 24,191,719 800 DEPOSIT REVOLVING FUND 20 2000 8002000 8002000-54110 54110 INTERFUND TRANSFER OUT - - - - - - 800 DEPOSIT REVOLVING FUND 20 2010 8002010 8002010-52610 52610 PROGRAM EXPENSES - - - - - - 800 DEPOSIT REVOLVING FUND 40 4040 8004040 8004040-55130 55130 CASH OVER SHORT - - - - - - 800 DEPOSIT REVOLVING FUND 50 5000 8005000 8005000-54110 54110 INTERFUND TRANSFER OUT - - - - - - 800 DEPOSIT REVOLVING FUND 50 5000 8005000 8005000-55120 55120 BAD DEBT EXPENSE 6,751 - - - - - 800 DEPOSIT REVOLVING FUND 55 5530 8005530 8005530-55130 55130 CASH OVER SHORT - - - - - - DEPOSIT REVOLVING FUND Total 6,751 - - - - -
805 TRUSTS SPECIFIC FUND 20 2000 8052000 8052000-52610 52610 PROGRAM EXPENSES - - - - - - 805 TRUSTS SPECIFIC FUND 20 2000 8052000 8052000-58120 58120 DONATIONS - - - - - - 805 TRUSTS SPECIFIC FUND 25 2500 8052500 8052500-52610 52610 PROGRAM EXPENSES - - - - - - 805 TRUSTS SPECIFIC FUND 25 2500 8052500 8052500-58120 58120 DONATIONS - - - - - - 805 TRUSTS SPECIFIC FUND 35 3500 8053500 8053500-52610 52610 PROGRAM EXPENSES - - - - - - 805 TRUSTS SPECIFIC FUND 35 3500 8053500 8053500-54110 54110 INTERFUND TRANSFER OUT - - - - - - 805 TRUSTS SPECIFIC FUND 35 3500 8053500 8053500-58120 58120 DONATIONS - - - - - - 805 TRUSTS SPECIFIC FUND 50 5000 8055000 8055000-52610 52610 PROGRAM EXPENSES 300 300 - - - - 805 TRUSTS SPECIFIC FUND 50 5000 8055000 8055000-54110 54110 INTERFUND TRANSFER OUT 900 725 - - - - 805 TRUSTS SPECIFIC FUND 50 5000 8055000 8055000-58120 58120 DONATIONS - - - - - - TRUSTS SPECIFIC FUND Total 1,200 1,025 - - - -
808 SR ADVISORY BOARD 50 5000 8085000 8085000-54110 54110 INTERFUND TRANSFER OUT - - - - - - SR ADVISORY BOARD Total - - - - - -
809 HENRY MILLER POOR 20 2000 8092000 8092000-54110 54110 INTERFUND TRANSFER OUT - 49 - - - - 809 HENRY MILLER POOR 20 2000 8092000 8092000-58120 58120 DONATIONS - - - 1,039 1,100 1,100 HENRY MILLER POOR Total - 49 - 1,039 1,100 1,100
810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-51620 51620 AUDIT SERVICES 600 - - - - - 810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-51630 51630 CONTRACTUAL SERVICES 42,891 29,045 32,099 32,430 33,620 35,740 810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-54110 54110 INTERFUND TRANSFER OUT - - - - - - 810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-54150 54150 OVERHEAD CHARGES - 27 29 29 33 35 810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-57110 57110 DEBT REDEMPTION 701,610 724,263 744,468 744,468 768,888 796,189 810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-57115 57115 DEBT INTEREST 184,083 160,784 135,959 135,959 110,799 84,779 810 HWY 152 BOND SERIES 2018 FUND 20 2010 8102010 8102010-57125 57125 PREPAYMENTS/DEBT - - - - - - HWY 152 BOND SERIES 2018 FUND Total 929,184 914,119 912,554 912,886 913,340 916,743 814 MUSEUM ENDOWMENT TRUST 50 5000 8145000 8145000-54110 54110 INTERFUND TRANSFER OUT 1,578 1,287 - - - - 814 MUSEUM ENDOWMENT TRUST 50 5000 8145000 8145000-58120 58120 DONATIONS 743 - - 1,200 1,200 1,200 MUSEUM ENDOWMENT TRUST Total 2,322 1,287 - 1,200 1,200 1,200

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Investment Policy
The City reviews and adopts an Investment Policy annually. The purpose of this Investment Policy (“Policy”) is to identify elements that will foster a prudent and systematic investment program that meets the City of Gilroy’s objectives through a diversified investment portfolio. This policy also serves to organize and formalize the City’s investment-related activities, while complying with all applicable statutes governing the investment of public funds.

The investment policy document is attached to this section and is also included in the Introduction section.

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INVESTMENT POLICY
fOr
CITY Of GILrOY
Revised: October 2024
I. STATEMENT OF OBJECTIVES
The purpose of this Investment Policy (“Policy”) is to identify elements that will foster a prudent and systematic investment program that meet the City of Gilroy’s objectives through a diversified investment portfolio. This policy also serves to organize and formalize the City’s investment related activities, while complying with all applicable statutes governing the investment of public funds.

Temporarily idle or surplus funds of the City of Gilroy shall be invested in accordance with principles of sound treasury management and in accordance with the provisions of California Government Code Sections 53600, et seq., the Municipal Code, guidelines established by the California Municipal Treasurer's Association and the California Society of Municipal Finance Officers, and this Investment Policy.

A. Overall Risk Profile
The three basic objectives of Gilroy's Investment Program are, in order of priority:

1. Safety of invested funds;

2. Maintenance of sufficient liquidity to meet cash flow needs of the City; and

3. Attainment of the maximum yield possible consistent with the first two objectives.

The achievement of these objectives shall be accomplished in the manner described below:

1. Safety of Invested Funds
The City shall ensure the safety of its invested idle funds by limiting credit and interest rate risks. Credit risk is the risk of loss due to the failure of the security issuer or backer. Interest rate risk is the risk that the market value portfolio securities will fall due to an increase in general interest rates. a. Credit risk will be mitigated by:
i. Limiting investments to the safest types of securities as outlined in this policy;
ii. By prequalifying the financial institutions with which it will do business; and iii. By diversifying the investment portfolio so that the failure of any one issuer or backer will not place an undue financial burden on the City. b. Interest rate risk will be mitigated by:

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i. Maintaining adequate sums in 30 day or less funds.
ii. Structuring the City's portfolio so that securities mature to meet the City's cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to their maturation to meet those specific needs; and
iii. Investing primarily in shorter term securities (five years orless). c. The physical security or safekeeping of the City's investments is also an important element of safety. Detailed safekeeping requirements are defined in Section III of this Policy.

2. Liquidity
The City’s investment portfolio shall be structured in a manner which strives to achieve that securities mature at the same time as cash is needed to meet anticipated demands (static liquidity). Additionally, since all possible cash demands cannot be anticipated, the portfolio should consist largely of securities with active secondary or resale markets (dynamic liquidity).

Funds equal to 20% of the total annual expenditure budget less any capital expenditures for which bond proceeds are available, less internal service fund charges and less Trust and Agency fund expenditures, as first adopted for each fiscal year, shall be invested in the California State LAIF or other 30 day or less securities for call requirements. However, this provision shall not require the sale of any investment due solely to the adoption of a new budget, or amendment to a budget, which would have the effect of increasing the dollar amount needed to maintain this 20% requirement in 30 day or less funds. At such time that the 30 day or less funds falls below 20% of the annual expenditurebudget, the City Treasurer, within 30 days, will notify the Investment Committee with a proposed action plan. The City Council will be subsequently notified of the action taken. The specific percentage mix of different investment instruments and maturities is described in Section II of this Policy.

3. Yield
Yield on the City's investment portfolio is of secondary importance compared to the safety and liquidity objectives described above. Investments are limited to relatively low risk securities in anticipation of earning a fair return relative to the risk being assumed. While it may occasionally be necessary or strategically prudent of the City to sell a security prior to maturity to either meet unanticipated cash needs or to restructure the portfolio, this Policy specifically prohibits trading securities for the sole purpose of speculating on the future direction of interest rates.

B. Time Frame for Investment Decisions
The City's investment portfolio shall be structured to provide that sufficient funds from investments are available every month to meet the City's anticipated cash needs. Subject

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to the safety provisions outlined above, the choice in investment instruments and maturities shall be based upon an analysis of anticipated cash needs, existing and anticipated revenues, interest rate trends, and specific market opportunities. No investment should have a maturity of more than five (5) years from its date of purchase without receiving City Council approval within the prior 90 days.

C. Pooling of Funds
The City will consolidate cash and reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment pricing, safekeeping and administration. Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles.

D.Definition of Idle or Surplus Funds
Idle or surplus funds for the purpose of this Policy are all City funds which are available for investment at any one time, including the estimated checking account float, excepting those minimum balances required by the City's banks to compensate them for the cost of banking services. This Policy also applies to the idle or surplus funds included in the general fund, special revenue funds, debt service funds, capital projects funds, enterprise funds, internal service funds, trust/agency funds and of other entities for which the City of Gilroy personnel provide financial management services.

E. Applicability of Policy
This policy does not apply to:

1. The City's Deferred Compensation Plan, the investments in which are directed by the participating employees; and

2. Monies held by a trustee or fiscal agent and pledged to the payment or security of bonds or other indebtedness, or obligations under agreements, of a local agency, or certificates of participation in such bonds, indebtedness or agreements, the investment of which may be in accordance with the statutory provisions governing the issuance of those bonds, indebtedness or agreements, or to the extent not inconsistent therewith, or if there are no specific statutory provisions, in accordance with the ordinance, resolution, indenture or agreement of the local agency providing for the issuance.

3. Monies held in a Section 115 trust for Post-Employment Benefits Trust (the “Program”) for the purpose of pre-funding pension obligations and/or OPEB obligations. Investment of such section 115 trust/s are directed by the separate Investment Guidelines Document (IGD) as approved by the Plan Sponsor.

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F. Benchmark and Performance Standards
T investment portfolio shall be designed to attain a market-average rate of return throughout budgetary and economic cycles, taking into account the City’s risk constraints, the cash flow needs, and state and local laws. The performance of the investment portfolio shall be compared to the average yield on the U.S.

Treasury bill that most closely corresponds to the investment portfolio’s weighted average effective maturity.

II. INVESTMENTS
This section of the Investment Policy identifies policies, types of investments, and related matters pertaining to instruments in which the City will invest its idle funds.

A. Investment Standards
The City of Gilroy operates its temporary pooled idle cash investments under the Prudent Investor Standard, California Government Code, Section 53600.3 1, and with additional guidancefrom the provisions of the Uniform Prudent Investor Act, California Probate Code Section 16045, et seq 2. This affords the City a broad spectrum of investment opportunities as long as the investment is deemed prudent and is allowable under currentlegislation of the State of California (Government Code Section 53600, et seq).

B. Eligible Securities
Subject to the Prudent Investor Standard and other applicablelaws and regulations, this policy permits investment in the following:
• Insured Certificates of Deposit (CD's) of California banks and/or savings and loan associations, and/or savings with a Superior or Excellent ranking of 165 or more as provided by IDC Financial Publishing Inc. or similar rating publication) which mature in five (5) years or less, provided that the City's investments shall not exceed Two Hundred Fifty Thousand Dollars ($250,000.00) per institution. If the investment exceeds the insured $250,000.00, the funds are to be collateralized at 110% of the deposit in government securities or 150% in mortgages. (limited to 15% of the portfolio) 1Governing bodies of local agencies (e.g., a City Council) or persons authorized to make investment decisions on behalf of those local agencies investing public funds pursuant to this chapter are trustees and therefore fiduciaries subject to the prudent investor standard. When investing, reinvesting, purchasing, acquiring, exchanging, selling, and managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency. Within the limitations of this section and considering individual investments as part to an overall strategy, a trustee is authorized to acquire investments as authorized by law.

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2The standard of care for trustees investing and managing trust assets is the Prudent Investor Standard and takes into consideration the purposes, terms, distribution requirements and other circumstances of the trust, and in satisfying this standard, the trustee is required to exercise reasonable care, skill, and caution in light of the facts and circumstances existing at the time of a trustee's decision or action. • Local Agency Investment Fund (State Pool) Demand Deposits • California Cooperative Liquid Assets Securities System (CLASS) (limited to 15% of the portfolio)
• Securities of the U.S. Government, or its agencies
• Negotiable Certificates of Deposit (NCDs) placed with federal and state savings and loanassociations and federal and state chartered banks with an office in the State of California. (limited to 15% of the portfolio)
• Bankers Acceptances (limited to 15% of the portfolio) • Commercial paper (limited to 10% of the portfolio)
• Passbook Savings or Money Market Demand Deposits
• Securities or bonds purchased under a prior investment policy, which may or may not meet the standards of this policy. (Such securities or bonds may be held or sold under this Policy but additional purchases shall not be made.) • Money Market Mutual Fund (with $1.00 net asset value and which invests only in instruments allowed under Government Code Section 53600, et seq.) - (limited to 5% of the portfolio)
C. Investments Deemed Not Appropriate at thisTime
The City of Gilroy Investment Policy does not permit investment in the following instruments or securities:
• Corporate bonds or stocks
• Repurchase agreements or reverse repurchase agreements • Interest only or principal only strips
• Certificates of Deposit issued by institutions not operating withinCalifornia • Inverse floaters and range notes
• Financial futures or financial option contracts
• Securities lending or leveraging any portion of the portfolio

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D. Collateralization Requirements
Uninsured Time Deposits with banks and savings and loans shall be collateralized in the manner prescribed by law for depositories accepting municipal investment funds.

E. Preformatted Wire Transfers
Wherever possible, the City will use preformatted wire transfers to restrict the transfer of funds to preauthorized accounts only. When transferring funds to an account not previously approved, the bank is required to call back a second employee for confirmation that the transfer is authorized.

F. Qualification of Brokers, Dealers and FinancialInstitutions The City Treasurer shall investigate brokers and dealers who wish to do business with the City to determine if they are adequately capitalized, have any pending legal actions against the firm or the individual broker, and that they market securities appropriate to the City's needs.

The City shall annually send a copy of the current edition of the Policy to all institutions and broker/dealers which are approved to handle City of Gilroy investments. Receipt of the Policy, including confirmation that it has been received by persons handling the City's accounts, shall be acknowledged in writing within thirty (30) days.

G. Diversification
The portfolio should consist of a prudent mix of various types of securities, issues and maturities.

H. Confirmation
Receipts for confirmation of purchase or sale of authorized securities should be received by the City Treasurer within five (5) days and include the following information: trade date, par value, rate, price, yield, settlement date, description of securities purchased, agency's name, net amount due, third party custodial information. These are minimum information requirements.

I. Internal Controls
Investment duties shall be separated by having at least three persons perform the following functions for any particular investment: the recordation of investments and disbursements, confirmation receipts, the preparation of Treasurer's reports, wire transfers, bank reconciliations and treasury reconciliations. An independent analysis by the external auditor shall be conducted annually to screen internal control, account activity, including verification of all securities, and compliance with policies and procedures.

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J. Interest Earnings
All interest earned on investments authorized by this Policy shall be allocated quarterly to all City funds based on the positive cash balances in each fund as a percentage of the entire pooled portfolio.

III. SAFEKEEPING OF SECURITIES
A. Safekeeping Agreement
The City shall contract with a bank or banks with federally insured deposits for the safekeeping services through a third party custodial agreement, (California Government Code Section 53601)3 which includes delivery versus payment provisions, for securities which are owned by the City as part of its investment portfolio.

B. Handling of City-Owned Securities and Time Deposit Collateral All securities owned by the City shall be held by the City or by its third-party custodian, except the collateral for time deposits in banks, savings banks, and savings and loan associations. The collateral for time deposits in banks and savings and loans shall be held in a trust account in the City of Gilroy's name. Dealers or brokers shall not hold any securities for the City. A broker is not an approved depository under California Government Code Section 53630 4and Section 53608 5
C. Security Transfers
The authorization to release City's securities will be telephoned to the appropriate depository or custodian by a Finance Department member other than the person who initiated the transaction. A written confirmation outlining the details for the transaction and confirming the telephone instructions will be sent to the bank within five (5) working days. A confirming notice documenting the transaction will be sent by the bank to the City within five (5) working days of the transaction. 3Section 53601. Authorized Investments, circumstances. A local agency purchasing or obtaining any security . . . shall require delivery of the securities to the local agency . . . by book entry, physical delivery or by third party custodial agreement.
4Section 53630(c) allows state or national banks, state or federal savings banks or savings and loan associations, state or federal credit unions and federally insured industrial loan companies as approved depositories. 5Section 53608. Deposit of securities; delegation of authority. The legislative body of a local agency may deposit for safekeeping with a federal or state association, a trust company or a state or national bank located within this state or with the Federal Reserve Bank of San Francisco or any branch thereof within this state, or with any Federal Reserve Bank or with any state or national bank located in any city designated as a reserve city by the Board of Governors of the Federal Reserve System, the bonds, notes, bills, debentures, obligations, certificates or indebtedness, warrants, or other evidences of indebtedness in which the money of the local agency is invested pursuant to this article or pursuant to other legislative authority. The local agency shall take from such financial institution a receipt for securities so deposited. The authority of the legislative body to deposit for safekeeping may be delegated by the legislative body to the treasurer of the local agency; the treasurer shall not be responsible for

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securities delivered to and receipted for by a financial institution until they are withdrawn from the financial institution by the treasurer.

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D. Verification of Security
Securities held by an agent of depository as collateral securing time deposits will be verified in writing during the year by the City's independent auditors as part of the City's annual independent audit. The City's independent auditors confirm the collateral directly with the bank holding that collateral. Those securities held by that depository or custodian as collateral are subject to audit by the bank's auditors.

IV. STRUCTURE AND RESPONSIBILITY
This section of the Policy defines the overall structure of the investment management program.

A. Responsibilities of the Finance Department
The Finance Department, through its officers and representatives, is charged with the responsibility for maintaining custody of all public funds and securities belonging to or under the control of the City and for the deposit and investment of those funds in accordance with principles of sound treasury management and in accordance with applicable laws and ordinances.

B. Responsibilities and Ethics of the City Treasurer

1. Delegation of Authority
The authority to manage the City’s investment program is derived from the California Government Code Section 53600, et seq, The City Council is responsible for the management of the City’s funds, including the administration of this investment policy. The authority of the City Council to invest or to reinvest funds, or to sell or exchange securities so purchased, is hereby delegated to the City Treasurer, who shall thereafter assume full responsibility for those transactions until the delegation is revoked and shall make quarterly reports of those transactions to the City Council. (California Government Code Section 53607).

2. Responsibilities
The City Treasurer is appointed by the City Administrator and is subject to his direction and supervision. The City Treasurer is charged with the responsibility for the purchase, sale, custody and investment of City funds, and the development of procedures to implement this Investment Policy. In fulfilling his responsibilities, the City Treasurer is subject to the Prudent Investor Standard and shall render reports regarding compliance with the Investment Policy. The City Treasurer is further responsible for the duties and subject to the powers imposed by and applicable to City Treasurers under the general laws of the State of California.

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3. Ethical Conduct
The City Treasurer will demonstrate integrity in all public and personal relationships, protect the public trust, and seek no favor or accept any personal gain which would influence or appear to influence the conduct of the office of Treasurer.

C. Responsibilities of the City Administrator
The City Administrator is responsible for directing and supervising the City Treasurer.

He is responsible further to keep the City Council fully advised as to the financial condition of the City and its compliance with this Policy.

D. Responsibilities of the City Council
The City Council shall consider and annually adopt a written investment policy. As provided in that policy, the Council shall receive and review quarterly investment reports and may annually delegate investment authority to the City Treasurer pursuant to California Government Code Section 53607.

E. Responsibilities of the Investment Committee
There shall be an Investment Committee consisting of the City Administrator, City Treasurer/Finance Director, and the Finance Manager. The committee shall meet quarterly to discuss cash flow requirements, monthly and quarterly investment reports, investment strategy, investment and banking procedures, significant investment related work projects being undertaken in each department which will affect the cash flow management of the City Treasurer and to review compliance with the investment policies adopted by the City Council. This will require timely reports from the department heads to the City Treasurer concerning significant future cash flow requirements.

V. REPORTING
The City Treasurer shall prepare a quarterly investment report, including a succinct management summary that provides a clear picture of the status of the current investment portfolio and transactions made over the past quarter by month. This management summary will be prepared in a manner which will allow the City Administrator and City Council to ascertain whether investment activities during the reporting period are in conformance with the City's Investment Policy.

The quarterly investment report will include the following:

A. A listing of individual securities held at the end of the reporting quarter showing the:

1. type of investment

2. institution

3. date of maturity

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4. amount of deposit or cost of the security

5. rate of return
B. Unrealized gain or loss resulting from appreciation or depreciation by listing the cost and market value of securities over one year in duration.

C. Average yield of return on the City'sinvestments.

D. Maturity aging for the investments.

E. Compliance of the investment portfolio with the Investment Policy.

F. A statement denoting the ability of the City to meet expenditure requirements for the next six months.

VI. REVIEW OF INVESTMENT MANAGEMENT
A. Statement of Policy
As set forth in California Code Section 53646(a), the City Administrator shall annually render to the City Council a statement of investment policy, which shall be considered by the Council at a public meeting.

B. Policy Review
This Investment Policy shall be reviewed annually by the City Council at a public meeting in accordance with state law to ensure its consistency with respect to the overall objectives of safety, liquidity, and yield. Proposed amendments to the Policy shall be prepared by the City Treasurer and after review by the Investment Committee shall be forwarded to the City Council for consideration at a public meeting.

Any recommended modifications or amendments shall be presented to the City Council for their consideration and adoption.

VII. AUTHORITY
This Policy was duly adopted by authority of the City Council of the City of Gilroy on the 1st day of July 2015 and was most recently re-adopted on October 7, 2024.

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Statistical Information
The following section provides unaudited statistical data for the City of Gilroy as of June 30, 2024. This information can be accessed by opening the attached file.

City of Gilroy | FY26 and FY27 Recommended Budget Page 298

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STATISTICAL SECTION
(Unaudited)
This part of the City of Gilroy's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health.

Contents
Financial Trends
These tables contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

Revenue Capacity
These tables contain information to help the reader assess the City's most significant local revenue source, the property tax.

Debt Capacity
These tables present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future.

Demographic and Economic Information
These tables offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Operating Information
These tables contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs.

Sources: Unless otherwise noted, the information in these tables is derived from the annual comprehensive financial reports for the relevant year.

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City of Gilroy
Net Position By Component
Last Ten Fiscal Years
(accrual basis of accounting)
Gove
Business-type Activities:

Net investment in capital assets 90,335,349 90,917,108 88,183,287 87,336,604 91,134,932 Restricted - - - - -
Unrestricted 84,832,390 88,668,400 93,612,020 98,375,675 100,053,259 Total business-type activities net position 175,167,739 179,585,508 181,795,307 185,712,279 191,188,191 Primary Government:

Net investment in capital assets 257,961,296 250,601,236 243,046,572 246,406,490 247,885,305 Restricted 22,320,085 35,564,991 41,636,040 48,731,281 49,688,804 Unrestricted 58,308,389 63,636,203 68,382,205 62,182,184 62,293,409 Total primary government net position $ 338,589,770 $ 349,802,430 $ 353,064,817 $ 357,319,955 $ 359,867,518 (1) Governmental Activities Net Position restated in FY2023 Fiscal Year
2015 2016 2017 2018 2019
rnmental Activities:

Net investment in capital assets $ 167,625,947 $ 159,684,128 $ 154,863,285 $ 159,069,886 $ 156,750,373 Restricted 22,320,085 35,564,991 41,636,040 48,731,281 49,688,804 Unrestricted (deficit) (26,524,001) (25,032,197) (25,229,815) (36,193,491) (37,759,850) Total governmental activities net position (1) 163,422,031 170,216,922 171,269,510 171,607,676 168,679,327

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City of Gilroy
Net Position By Component (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
Gove
Business-type Activities:

Net investment in capital assets 86,503,324 83,119,598 73,389,328 56,102,435 41,274,595 Restricted - - - - -
Unrestricted 97,543,664 99,198,302 109,250,688 130,281,582 147,256,214 Total business-type activities net position 184,046,988 182,317,900 182,640,016 186,384,017 188,530,809 Primary Government:

Net investment in capital assets 238,408,116 233,011,166 220,468,522 205,587,304 197,340,041 Restricted 57,137,761 57,570,568 71,627,654 75,520,059 74,558,076 Unrestricted 54,869,481 56,652,471 81,227,153 100,734,373 119,983,949 Total primary government net position $ 350,415,358 $ 347,234,205 $ 373,323,329 $ 381,841,736 $ 391,882,066 (1) Governmental Activities Net Position restated in FY2023 Fiscal Year
2020 2021 2022 2023 2024
rnmental Activities:

Net investment in capital assets $ 151,904,792 $ 149,891,568 $ 147,079,194 $ 149,484,869 $ 156,065,446 Restricted 57,137,761 57,570,568 71,627,654 75,520,059 74,558,076 Unrestricted (deficit) (42,674,183) (42,545,831) (28,023,535) (29,547,209) (27,272,265) Total governmental activities net position (1) 166,368,370 164,916,305 190,683,313 195,457,719 203,351,257

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City of Gilroy
Changesin Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
Ex
Program revenues:

Governmental activities:

Charges for services:

General government $ 2,096,137 $ 1,651,713 $ 3,087,335 $ 3,280,977 $ 3,726,486 Public safety 1,030,410 1,146,593 1,439,418 959,277 1,234,017 Community development 7,385,391 6,145,791 5,207,571 6,430,321 6,624,477 Public works 886,988 978,780 986,582 977,834 1,009,235
Recreation services - - - - -
Operating grants and contributions 13,109,933 22,838,535 15,860,767 19,389,757 13,146,274 Capital grants and contributions 8,999,636 3,820,892 5,438,560 10,319,300 2,649,021 Total governmental activities program revenues 33,508,495 36,582,304 32,020,233 41,357,466 28,389,510 Business-type activities:

Chargesforservices:

Sewer - 11,984,798 12,833,030 12,961,285 12,904,657
Water - 7,330,300 9,156,082 11,343,036 12,294,119
Operating grants and contributions - - - - -
Capital grants and contributions - 5,086,464 1,172,844 2,330,335 4,160,510 Total business-type activities program revenues - 24,401,562 23,161,956 26,634,656 29,359,286 Total primary government program revenues $ 33,508,495 $ 60,983,866 $ 55,182,189 $ 67,992,122 $ 57,748,796 Net revenue (expense):

Governmental activities $ (27,500,366) $ (31,296,760) $ (39,213,527) $ (33,563,275) $ (48,246,258) Business-type activities (18,136,700) 3,732,580 1,904,294 5,158,500 3,537,350 Total primary government net expense $ (45,637,066) $ (27,564,180) $ (37,309,233) $ (28,404,775) $ (44,708,908) Fiscal Year
2015 2016 2017 2018 2019
penses:

Governmental activities:

General government $ 3,619,582 $ 3,900,226 $ 6,437,408 $ 7,315,065 $ 7,696,445 Public safety 30,273,444 31,020,245 33,393,829 35,591,790 37,837,438 Community development 15,901,215 21,413,283 19,167,193 19,211,323 18,348,409 Public works 7,807,765 8,217,318 8,978,597 9,654,957 9,526,627 Recreation services - - - - -
Interest and other charges 3,406,855 3,327,992 3,256,733 3,147,606 3,226,849 Total governmental activities expenses 61,008,861 67,879,064 71,233,760 74,920,741 76,635,768 `
Business-type activities
Sewer 9,806,990 12,298,662 12,060,236 11,538,388 14,044,716 Water 8,329,710 8,370,320 9,197,426 9,937,768 11,777,220 Total business-type activities expenses 18,136,700 20,668,982 21,257,662 21,476,156 25,821,936 Total primary government expenses $ 79,145,561 $ 88,548,046 $ 92,491,422 $ 96,396,897 $ 102,457,704

Page 396 of 439 ends

City of Gilroy
Changesin Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
Ex
Program revenues:

Governmental activities:

Charges for services:

General government $ 3,550,758 $ 2,815,647 $ 4,595,133 $ 4,645,730 $ 4,942,026 Public safety 1,188,951 1,242,281 476,918 713,565 553,136 Community development 3,909,360 4,185,811 3,346,864 3,513,190 4,405,597 Public works 715,299 3,593,959 1,317,695 1,122,432 1,466,793 Recreation services - 223,154 599,265 561,859 724,581
Operating grants and contributions 14,247,635 16,482,904 15,464,192 8,683,432 4,312,788 Capital grants and contributions 1,931,458 2,000,357 18,227,036 7,203,431 10,139,778 Total governmental activities program revenues 25,543,461 30,544,113 44,027,103 26,443,639 26,544,699 Business-type activities:

Chargesforservices:

Sewer 12,872,189 12,702,398 12,912,113 13,037,892 14,229,982 Water 14,590,973 14,830,153 13,959,847 13,286,485 14,615,051 Operating grants and contributions - - 414,952 47,697 39,091 Capital grants and contributions 2,439,117 2,511,059 566,140 561,591 872,072 Total business-type activities program revenues 29,902,279 30,043,610 27,853,052 26,933,665 29,756,196 Total primary government program revenues $ 55,445,740 $ 60,587,723 $ 71,880,155 $ 53,377,304 $ 56,300,895 Net revenue (expense):

Governmental activities $ (55,191,165) $ (45,440,450) $ (30,123,828) $ (55,025,912) $ (58,135,395) Business-type activities 2,630,065 (2,212,932) 4,243,073 3,224,622 (536,714) Total primary government net expense $ (52,561,100) $ (47,653,382) $ (25,880,755) $ (51,801,290) $ (58,672,109) Fiscal Year
2020 2021 2022 2023 2024
penses:

Governmental activities:

General government $ 6,131,791 $ 7,315,868 $ 10,224,823 $ 10,440,465 $ 10,791,941 Public safety 40,088,865 40,797,962 38,706,978 42,789,395 49,655,154 Community development 8,556,959 7,147,532 7,689,175 6,999,373 5,581,774 Public works 23,525,423 16,862,660 13,840,272 17,285,317 15,161,026 Recreation services - 1,779,121 1,600,210 1,755,454 1,871,024 Interest and other charges 2,431,588 2,081,420 2,089,473 2,199,547 1,619,175 Total governmental activities expenses 80,734,626 75,984,563 74,150,931 81,469,551 84,680,094 Business-type activities
Sewer 14,668,434 15,820,944 12,678,990 12,134,168 14,608,119 Water 12,603,780 16,435,598 10,930,989 11,574,875 15,684,791 Total business-type activities expenses 27,272,214 32,256,542 23,609,979 23,709,043 30,292,910 Total primary government expenses $ 108,006,840 $ 108,241,105 $ 97,760,910 $ 105,178,594 $ 114,973,004

Page 397 of 439 ends

City of Gilroy
Changesin Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
General revenues and other changesin net position:

Governmental Activities:

Fiscal Year
2015 2016 2017 2018 2019
Taxes:

Property taxes $ 10,862,568 $ 11,468,510 $ 12,278,553 $ 13,161,002 $ 14,476,481 Sales tax 15,858,910 17,884,735 17,768,469 18,827,189 20,186,105 Transient occupancy taxes 1,501,837 1,676,691 1,709,332 1,722,355 1,771,882 Franchise tax 1,463,770 1,569,059 1,623,951 1,713,690 1,669,817 Other taxes 4,905,868 5,116,588 5,264,486 5,192,899 5,093,813 Investment income 619,139 647,057 900,622 1,190,732 2,567,147 State motor vehicle in lieu 21,479 21,385 24,715 29,444 26,695 Other 164,321 392,815 15,188 571,340 166,316
Transfers (689,011) (685,189) (305,505) 1,241,528 (640,347) Total governmental activities 34,708,881 38,091,651 39,279,811 43,650,179 45,317,909 Business-type activities:

Investment and rental income - - - - 1,298,215
Other - - - - -
Transfers 689,011 685,189 305,505 (1,241,528) 640,347
Total business-type activities 689,011 685,189 305,505 (1,241,528) 1,938,562 Total primary government $ 35,397,892 $ 38,776,840 $ 39,585,316 $ 42,408,651 $ 47,256,471 Changes in net position:

Governmental activities $ 7,208,515 $ 6,794,891 $ 66,284 $ 10,086,904 $ (3,209,094) Business-type activities 3,800,429 4,417,769 2,209,799 3,916,972 5,475,912 Total primary government $ 11,008,944 $ 11,212,660 $ 2,276,083 $ 14,003,876 $ 2,266,818 Net Position (Net Assets), Beginning
Beginning Fund Balance Restatement (1) 327,580,826 338,589,770 348,802,430 343,316,059 357,319,935 Changes in Net Position (Net Assets) 11,008,944 11,212,660 2,276,083 14,003,876 2,266,818 Net Position (Net Assets), Ending $ 338,589,770 $ 349,802,430 $ 351,078,513 $ 357,319,935 $ 359,586,753 (1) Net Position, as restated in FY2023, 2020, 2018, and 2015

Page 398 of 439 ends

City of Gilroy
Changesin Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
General revenues and other changesin net position:

Governmental Activities:

Fiscal Year
2020 2021 2022 2023 2024
Taxes:

Property taxes $ 15,595,639 $ 17,016,855 $ 20,294,522 $ 21,600,130 $ 22,449,412 Sales tax 17,233,882 18,584,534 23,216,109 22,936,208 23,178,306 Transient occupancy taxes 1,237,812 1,105,300 1,545,721 1,754,615 1,560,500 Franchise tax 1,855,622 1,732,613 1,874,046 2,198,150 2,239,365 Other taxes 5,667,201 5,030,153 6,107,309 6,955,492 6,923,185 Investment income 2,039,471 502,770 (418,588) 3,438,121 7,321,678 State motor vehicle in lieu - - - - -
Other 127,479 644,291 3,345,996 1,417,790 3,012,623
Transfers (447,847) (641,121) (74,279) (878,113) (656,136) Total governmental activities 43,309,259 43,975,395 55,890,836 59,422,393 66,028,933 Business-type activities:

Investment and rental income 1,169,133 (157,277) (4,011,115) (365,320) 2,012,613 Other - - 15,879 6,586 14,757
Transfers 447,847 641,121 74,279 878,113 656,136
Total business-type activities 1,616,980 483,844 (3,920,957) 519,379 2,683,506 Total primary government $ 44,926,239 $ 44,459,239 $ 51,969,879 $ 59,941,772 $ 68,712,439 Changes in net position:

Governmental activities $ (11,881,906) $ (1,465,055) $ 25,767,008 $ 4,396,481 $ 7,893,538 Business-type activities 4,247,045 (1,729,088) 322,116 3,744,001 2,146,792 Total primary government $ (7,634,861) $ (3,194,143) $ 26,089,124 $ 8,140,482 $ 10,040,330 Net Position (Net Assets), Beginning
Beginning Fund Balance Restatement (1) 358,050,219 350,428,348 347,234,205 373,701,254 381,841,736 Changes in Net Position (Net Assets) (7,634,861) (3,194,143) 26,089,124 8,140,482 10,040,330 Net Position (Net Assets), Ending $ 350,415,358 $ 347,234,205 $ 373,323,329 $ 381,841,736 $ 391,882,066 (1) Net Position, as restated in FY2023, 2020, 2018, and 2015

Page 399 of 439 ends

City of Gilroy
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
2015 2016 2017 2018 2019
General fund:

Nonspendable $ 74,622 $ 84,923 $ 74,217 $ 126,965 $ 76,000 Restricted - - - - -
Committed - - - - -
Assigned - - - - -
Unassigned 21,316,940 22,202,316 24,354,609 25,475,105 27,683,870 Total general fund $ 21,391,562 $ 22,287,239 $ 24,428,826 $ 25,602,070 $ 27,759,870 All other governmental funds:

Nonspendable 9,265 8,670 9,470 25,570 1,000
Restricted 40,117,010 44,922,496 50,775,875 55,248,281 57,445,219 Assigned 544,284 2,827,521 1,588,907 1,448,954 1,483,818 Unassigned (deficit) (12,884,818) (7,883,587) (5,761,804) (2,841,776) (4,206,362) Total all other governmental funds $ 27,785,741 $ 39,875,100 $ 46,612,448 $ 53,881,029 $ 54,723,675

Page 400 of 439 ends

City of Gilroy
Fund Balances of Governmental Funds(Continued)
Last Ten Fiscal Years
(modified accrual basis of accounting)
G
All other governmental funds:

Nonspendable 706,754 - - - -
Restricted 57,421,683 58,391,239 67,727,936 71,140,553 70,825,165 Assigned 5,368,008 5,276,579 5,494,298 3,603,942 5,769,598 Unassigned (deficit) (6,380,638) (5,397,542) - (1,205,740) (712,945) Total all other governmental funds $ 57,115,807 $ 58,270,276 $ 73,222,234 $ 73,538,755 $ 75,881,818 Fiscal Year
2020 2021 2022 2023 2024
eneral fund:

Nonspendable $ 126,915 $ 47,874 $ 739 $ 23,750 $ 51,833 Restricted - - 1,983,396 2,532,036 3,964,467
Committed - - 5,572,376 6,205,317 6,952,136
Assigned - - - - -
Unassigned 14,731,555 19,585,369 30,349,205 33,190,840 31,713,047 Total general fund $ 14,858,470 $ 19,633,243 $ 37,905,716 $ 41,951,943 $ 42,681,483

Page 401 of 439 ends

City of Gilroy
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
2015 2016 2017 2018 2019
Revenues:

Taxes $ 37,190,336 $ 40,177,903 $ 41,350,739 $ 43,512,402 $ 51,483,855 Licenses and permits 2,847,912 3,720,755 2,713,733 2,751,137 3,487,338 Intergovernmental 3,260,688 4,291,272 3,748,000 4,047,728 3,913,484 Charges for services 17,396,590 24,960,535 18,973,863 22,820,605 11,501,828 Developer impact fees - - - - -
Fines and forfeitures 281,580 266,163 293,899 208,305 239,873 Investment income (loss) 600,960 608,641 762,671 1,084,408 1,247,543 Miscellaneous 2,128,737 2,059,106 1,604,397 1,635,888 1,990,459 Total revenues 63,706,803 76,084,375 69,447,302 76,060,473 73,864,380 Expenditures:

General government 4,025,604 4,532,241 4,906,824 5,103,946 5,760,831 Public safety 28,845,371 29,867,361 30,830,873 31,781,515 34,062,421 Public works 6,322,864 6,764,060 7,231,274 7,723,166 7,831,193 Recreation services - - - - -
Community development 16,393,573 14,675,204 11,052,313 14,993,509 15,421,483 Capital outlay - - - - -
Debt service:

Principal retirement 2,215,000 2,305,000 2,459,619 2,558,818 2,654,708 Interest 3,557,829 3,479,710 3,410,441 3,302,252 3,448,556 Bond issuance costs 2,582 - - - 112,903
Total expenditures 61,362,823 61,623,576 59,891,344 65,463,206 69,292,095 Excess of revenues over
(under) expenditures 2,343,980 14,460,799 9,555,958 10,597,267 4,572,285 Other Financing Sources (Uses):

Transfers in 4,318,330 6,803,782 4,233,745 4,503,781 4,236,075 Transfers out (11,012,940) (8,521,471) (4,910,768) (6,659,253) (5,876,422) Issuance of loan/notes 959,229 241,926 - - -
Issuance of bonds - - - - -
Payment to refunded bond escrow - - - - -
Payment to bond escrow agent - - - - (8,565,000)
Premium on bonds - - - - 8,633,538
Total other financing sources (uses) (5,735,381) (1,475,763) (677,023) (2,155,472) (1,571,809) Net Change in fund balances $ (3,391,401) $ 12,985,036 $ 8,878,935 $ 8,441,795 $ 3,000,476 Fund balances- July 1 52,568,704 49,177,303 62,162,339 71,041,274 79,483,069 Fund balances - June 30 $ 49,177,303 $ 62,162,339 $ 71,041,274 $ 79,483,069 $ 82,483,545 Debt service as a percentage
of noncapital expenditures 10.81% 9.52% 9.97% 9.58% 8.99%

Page 402 of 439 ends

City of Gilroy
Changes in Fund Balances of Governmental Funds (Continued) Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
2020 2021 2022 2023 2024
Revenues:

Taxes $ 44,269,937 $ 45,916,497 $ 53,037,707 $ 53,901,735 $ 54,719,656 Licenses and permits 1,776,651 2,278,304 2,672,186 2,696,318 3,437,189 Intergovernmental 5,473,529 6,612,274 14,805,279 9,788,254 6,640,522 Charges for services 13,951,822 17,484,867 7,380,631 7,621,129 8,430,618 Developer impact fees - - 18,227,036 7,021,901 9,112,253 Fines and forfeitures 282,535 231,688 262,403 255,359 238,128 Investment income (loss) 1,884,149 358,452 (541,243) 3,094,097 6,464,017 Miscellaneous 1,348,130 2,867,269 4,023,213 2,395,534 4,799,222 Total revenues 68,986,753 75,749,351 99,867,212 86,774,327 93,841,605 Expenditures:

General government 6,361,042 5,931,022 7,949,662 9,335,054 9,330,022 Public safety 36,867,887 35,856,183 37,687,794 40,547,210 45,346,356 Public works 7,897,645 7,231,722 6,094,830 6,073,851 6,396,896 Recreation services - 1,702,666 1,463,448 1,755,215 1,816,860 Community development 19,143,243 5,523,912 5,535,526 5,682,180 5,827,599 Capital outlay - 6,243,057 2,639,733 12,146,904 16,426,670 Debt service:

Principal retirement 2,986,212 2,817,325 2,820,129 2,961,464 3,042,000 Interest 3,011,707 2,784,374 2,377,338 2,097,145 1,926,493 Bond issuance costs - - - 169,268 -
Total expenditures 76,267,736 68,090,261 66,568,460 80,768,291 90,112,896 Excess of revenues over
(under) expenditures (7,280,983) 7,659,090 33,298,752 6,006,036 3,728,709 Other Financing Sources (Uses):

Transfers in 8,937,984 24,306,099 6,603,536 6,325,297 6,948,526 Transfers out (12,905,997) (24,953,804) (6,677,815) (7,203,410) (7,604,662) Issuance of loan/notes - - - - -
Issuance of bonds 19,087,551 16,459,825 - 14,587,831 -
Payment to refunded bond escrow (19,350,000) (17,555,000) - (15,352,976) - Payment to bond escrow agent - - - - -
Premium on bonds - - - - -
Total other financing sources (uses) (4,230,462) (1,742,880) (74,279) (1,643,258) (656,136) Net Change in fund balances $ (11,511,445) $ 5,916,210 $ 33,224,473 $ 4,362,778 $ 3,072,573 Fund balances- July 1 83,485,722 71,987,267 77,903,477 111,127,950 115,490,728 Fund balances - June 30 $ 71,974,277 $ 77,903,477 $ 111,127,950 $ 115,490,728 $ 118,563,301 Debt service as a percentage
of noncapital expenditures 8.67% 8.79% 8.15% 7.25% 6.93%

Page 403 of 439 ends

City of Gilroy
Sales Tax by Category
Last Ten Fiscal Years
Fiscal Year
CATEGORY 2015 2016 2017 2018 2019
Outlet Center $ 2,899,778 $ 2,747,030 $ 2,669,216 $ 2,571,713 $ 2,464,617 Newman Development 2,332,215 2,426,698 2,500,961 2,529,804 2,743,665 Regency Center 965,112 999,738 968,005 987,417 1,004,376 Downtown Core 316,595 356,687 398,344 385,497 505,600
General Retail 6,513,700 6,530,153 6,536,526 6,474,431 6,718,258 Auto Dealers 2,136,541 2,633,013 3,224,719 3,691,038 3,855,166 Service Stations 1,292,736 1,094,398 1,064,232 1,290,582 1,298,298 Transportation 3,429,277 3,727,411 4,288,951 4,981,620 5,153,464 Others 3,695,108 4,018,337 4,263,541 4,632,323 4,418,367 Allocation from State and County 2,220,825 3,608,834 2,679,451 2,152,877 3,896,016 TOTALS: $ 15,858,910 $ 17,884,735 $ 17,768,469 $ 18,241,251 $ 20,186,105 Population 53,000 55,170 55,936 55,615 55,928
Sales Tax Per Capita 299 324 318 328 361
25,000
20,000
15,000
10,000
5,000
0 Others State/County Gen. Retail Transportation Per Capita 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
400
350
300
250
200
150
100
50 0
Source: MBIA MuniServices Company
State of California, Department of Finance, Population Estimates for California Cities

Page 404 of 439 ends

City of Gilroy
Sales Tax by Category (Continued)
Last Ten Fiscal Years
Fiscal Year
CATEGORY 2020 2021 2022 2023 2024
Outlet Center $ 1,739,806 $ 1,869,275 $ 2,042,775 $ 2,009,201 $ 2,007,700 Newman Development 2,643,207 2,955,455 3,251,290 3,243,837 3,226,099 Regency Center 896,599 1,000,140 1,028,435 1,032,918 1,047,510 Downtown Core 472,427 512,427 547,587 502,300 501,092
General Retail 5,752,039 6,337,297 6,870,087 6,788,256 6,782,400 Auto Dealers 3,056,022 2,446,254 3,609,865 3,890,947 4,164,506 Service Stations 1,129,189 1,085,319 1,572,748 1,527,970 1,497,575 Transportation 4,185,211 3,531,573 5,182,613 5,418,917 5,662,082 Others 4,294,454 4,580,258 5,317,890 4,929,974 4,899,445 Allocation from State and County 3,002,179 3,867,949 4,238,018 3,892,813 3,775,708 TOTALS: $ 17,233,883 $ 18,317,077 $ 21,608,608 $ 21,029,959 $ 21,119,634 Population 57,084 59,920 59,269 60,078 61,033
Sales Tax Per Capita 321 361 355 350 346
Source: MBIA MuniServices Company
State of California, Department of Finance, Population Estimates for California Cities

Page 405 of 439 ends

City of Gilroy
2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
Total
Gilroy

0.00% 2.00% 4.00% 6.00% 8.00% 10.00%
Sales Tax Rates
Last Ten Fiscal Years

FISCAL YEAR
Agency 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 State of California 6.500% 6.250% 6.000% 6.000% 6.000% 6.000% 6.000% 6.000% 6.000% 6.000% Santa Clara County (SCC) Transportation 0.250% 0.250% 0.250% 0.250% 0.250% 0.250% 0.250% 0.250% 0.250% 0.250% City of Gilroy 0.750% 1.000% 1.000% 1.000% 1.000% 1.000% 1.000% 1.000% 1.000% 1.000% SCC Retail Transactions and Use Tax
SCC Transactions and Use Tax

0.125% 0.125% 0.125% 0.125% 0.125% 0.125% 0.125% 0.125% 0.125% 0.125% SCC Transit District 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% SCC Valley Transportation Authority 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% SCC VTA Bay Area Rapid Transit 0.125% 0.125% 0.125% 0.125% 0.125% 0.125% 0.125% 0.125% 0.125% 0.125% Silicon Valley Transportation Solutions Tax 0.000% 0.000% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 2020 Peninsula Corridor JPB Retail 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.125% 0.125% 0.125% Total 8.750% 8.750% 9.000% 9.000% 9.000% 9.000% 9.000% 9.000% 9.125% 9.125% Source: California Department of Tax and Fee Administration

Page 406 of 439 ends

City of Gilroy
Principal Sales Tax Producers
Last Fiscal Year and Nine Years Ago
Arco AM/PM Mini Marts Service Stations Arco AM/PM Mini Marts Service Stations Best Buy Stores Furniture/Appliance Best Buy Stores Furniture/Appliance Chevron Service Stations Service Stations Calvin Klein Apparel Stores Costco Wholesale Department Stores Chevron Service Stations Service Stations Cresco Equipment Rentals Heavy Industry Coach Stores Apparel Stores Freeway Toyota of Gilroy Auto Sales - New Costco Wholesale Department Stores Gilroy Buick GMC Auto Sales - New Gilroy Chevrolet Cadillac Auto Sales - New Gilroy Chevrolet Cadillac Auto Sales - New Gilroy Gas & Mini-Mart Service Stations Gilroy Chrysler Dodge Jeep Ram Auto Sales - New Gilroy Toyota Auto Sales - New Gilroy Motorcycle Center Misc. Vehicle Sales Home Depot Bldg.Matls-Retail Home Depot Bldg.Matls-Retail JN Abbott Distributor Energy Sales Hyundai of Gilroy Auto Sales - New Kohl's Department Stores Department Stores Lowe's Home Centers Bldg.Matls-Retail Lowe's Home Improvement Bldg.Matls-Retail Marshall's Stores Apparel Stores McDonald's Restaurants Restaurants McDonald's Restaurants Restaurants Nike Factory Store Apparel Stores Nike Factory Store Apparel Stores Polo Ralph Lauren Apparel Stores Pape Machinery Heavy Industry Rotten Robbie Service Stations Service Stations Performance Foodservice- Ledyard Office Equipment See-Grins RV Misc. Vehicle Sales Ross Stores Apparel Stores South County Chrysler-Jeep-Dod Auto Sales - New Rotten Robbie Service Stations Service Stations South County Nissan Auto Sales - New Shell Service Stations Service Stations Target Stores Department Stores Target Stores Department Stores The Garlic Farm Travel Center Service Stations Tesla Auto Sales - New Tv's Gas & Foodmart Service Stations Union 76 Service Stations Service Stations Union 76 Service Stations Service Stations Wal Mart Stores Department Stores Wal Mart Stores Department Stores Source: MuniServices, LLC / Avenu Insights & Analytics
2024 2015
Taxpayer Business Type Taxpayer Business Type

Page 407 of 439 ends

City of Gilroy
Citywide Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
Assessed
Total Factor of Value as a
Fiscal Homeowner Direct Estimated Taxable Percentage
Year Exempt Net Local Net Net Taxable Tax Rate Actual Taxable Assessed of Actual End Local Secured* Valuation Secured Net Utility Unsecured Assessed Value (1) Value (2) Value (2) Value 2014-15 $ 6,395,754,046 $ 46,050,200 $ 6,349,703,846 $ 52,530,836 $ 265,879,967 $ 6,668,114,649 0.902963 $ - $ - $ - 2015-16 6,798,621,370 45,871,000 6,752,750,370 47,030,836 268,445,327 7,068,226,533 0.902963 - - - 2016-17 7,385,130,561 46,578,000 7,338,552,561 42,130,836 273,713,487 7,654,396,884 0.902963 - - - 2017-18 7,872,947,886 47,244,400 7,825,703,486 39,330,836 263,667,226 8,128,701,548 0.097037 10,250,699,087 1.261050 79.30% 2018-19 8,445,397,378 48,090,000 8,397,307,378 38,939,704 256,724,279 8,692,971,361 0.097037 11,893,042,148 1.368122 73.09% 2019-20 9,001,686,593 47,874,400 8,953,812,193 32,539,704 257,410,089 9,243,761,986 0.097037 16,306,012,109 1.764002 56.69% 2020-21 9,557,360,668 47,341,000 9,510,019,668 29,739,704 267,854,749 9,807,614,121 0.097037 11,688,408,441 1.191769 83.91% 2021-22 9,968,898,669 46,512,200 9,922,386,469 27,039,704 293,294,693 10,242,720,866 0.097037 14,183,999,567 1.384788 72.21% 2022-23 10,644,717,775 45,712,800 10,599,004,975 39,839,704 289,253,563 10,928,098,242 0.097037 17,373,962,605 1.589843 62.90% 2023-24 11,234,636,496 46,515,000 11,188,121,496 30,437,000 325,291,713 11,543,850,209 0.097037 16,382,162,561 1.419125 70.47% Source: Santa Clara County Assessor data, MuniServices, LLC / Avenu Insights & Analytics Source: City of Gilroy Publication, 2023 Annual Comprehensive Financial Statement Report *Local Secured is net of Other Exemptions.

1.) Total direct tax rate isthe city share of the 1% Proposition 13 tax only for TRA 02-000.

2.) Estimated Actual Value is derived from a series of calculations comparing median assessed values from 1940 to current median sale prices. Based on these calculations a multiplier value was extrapolated and applied to current assessed values.

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City of Gilroy
Assessed Value of Property by Use Code
Last Seven Fiscal Years1
Category 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Residential $6,316,795,853 $6,846,995,669 $7,292,373,081 $ 7,766,498,649 $ 8,150,395,267 $ 8,690,685,653 $ 9,207,065,066 Commercial 848,468,930 899,654,270 931,059,983 989,793,738 1,013,695,555 1,051,729,768 1,079,459,529 Industrial 483,919,877 479,091,993 538,635,466 667,191,707 638,120,876 667,277,047 721,813,976 Vacant 162,759,148 - 216,844,260 163,403,099 192,863,417 262,155,390 281,375,235 Professional 101,593,308 17,961,578 108,709,436 110,337,229 116,626,048 111,984,310 116,212,988 Institutional 109,350,727 112,041,055 111,348,784 65,615,240 90,554,109 91,711,842 93,584,474 Agriculture 55,688,053 47,135,427 52,895,647 38,226,087 38,372,143 47,049,922 57,468,039 Unitary 39,330,836 38,939,704 32,539,704 29,739,704 27,039,704 39,839,704 30,437,000 Public 17,729,263 104,675,187 23,763,391 31,201,356 37,443,425 37,469,354 39,008,670 Transportation 2,107,545 193,663,876 28,585,319 28,569,765 27,777,083 29,389,066 15,515,172 Recreational 16,969,672 22,525,565 23,001,970 22,973,251 23,200,859 26,346,641 27,906,775 Social 18,281,904 18,604,008 19,463,964 19,888,529 20,081,552 20,568,947 20,849,482 Forestry 1,773,940 6,830,161 6,966,865 7,106,317 7,180,104 7,323,632 7,470,029 Unknown - 2,149,694 - - - - -
Gross Secured Value 8,174,769,056 8,790,268,187 9,386,187,870 9,940,544,671 10,383,350,142 11,083,531,276 11,698,166,435 Unsecured Value 265,619,082 260,824,323 261,877,511 272,030,637 297,421,158 289,253,563 325,291,713 Less Exemptions 311,686,590 358,121,149 404,303,395 404,961,187 438,050,434 444,686,597 479,607,939 Net Taxable Value $ 8,128,701,548 $ 8,692,971,361 $9,243,761,986 $ 9,807,614,121 $ 10,242,720,866 $10,928,098,242 $ 11,543,850,209 Source: Santa Clara County Assessor data, MuniServices, LLC / Avenu Insights & Analytics Use code categories are based on Santa Clara County Assessor's data 1Data availabe since fiscal year 2017-18

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City of Gilroy
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
2014-15 2015-16 2016-17 2017-18 2018-19
Basic City and County Levy
City Direct Rate 0.097037 0.097037 0.097037 0.097037 0.097037 All others 0.902963 0.902963 0.902963 0.902963 0.902963

1.000000 1.000000 1.000000 1.000000 1.000000
Override Assessments
County Retire Levy 0.038800 0.038800 0.038800 0.038800 0.038800 County Library 0.002400 0.002400 0.002400 0.002400 0.002400 VMC 2008 0.009100 0.008800 0.008600 0.008200 0.007200
County Housing Bond 2016 0.000000 0.000000 0.000000 0.012660 0.010500 Gilroy City Bond 2008 0.034000 0.029000 0.027200 0.026000 0.025000 Gilroy Unified School 2002 0.056600 0.052200 0.050100 0.047800 0.046700 Gilroy Unified 11/2008 0.059900 0.054900 0.051300 0.049100 0.046300 Gilroy Unified 2016 0.000000 0.000000 0.060000 0.055900 0.015400 Gavilan Community College 04 0.023900 0.022600 0.021600 0.020000 0.019200 Gavilan Jt CCD 2018 0.000000 0.000000 0.000000 0.000000 0.000000 Lease Debt-Gilroy Unified 0.000000 0.000000 0.000000 0.000000 0.000000 Lease Debt-Gilroy Unified Priorye 0.000000 0.000000 0.000000 0.000000 0.000000 SCVWD-State Water Project 0.006500 0.005700 0.008600 0.006200 0.004200

0.231200 0.214400 0.268600 0.267060 0.215700
TOTAL TAX RATE 1.231200 1.214400 1.268600 1.267060 1.215700 Source: Santa Clara County Auditor data, MuniServices, LLC / Avenu Insights & Analytics Source: City of Gilroy Publication, 2023 Annual Comprehensive Financial Statement Report This table shows rates for TRA 02-000.

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City of Gilroy
Direct and Overlapping Property Tax Rates (Continued)
Last Ten Fiscal Years
2019-20 2020-21 2021-22 2022-23 2023-24
Basic City and County Levy
City Direct Rate 0.097037 0.097037 0.097037 0.097037 0.097037 All others 0.902963 0.902963 0.902963 0.902963 0.902963

1.000000 1.000000 1.000000 1.000000 1.000000
Override Assessments
County Retire Levy 0.038800 0.038800 0.038800 0.038800 0.038800 County Library 0.002400 0.002400 0.002400 0.002400 0.002400 VMC 2008 0.006900 0.006900 0.006100 0.006300 0.005500
County Housing Bond 2016 0.010000 0.000000 0.012660 0.010800 0.009500 Gilroy City Bond 2008 0.020000 0.019000 0.017500 0.017000 0.015000 Gilroy Unified School 2002 0.044400 0.042800 0.037000 0.028000 0.031600 Gilroy Unified 11/2008 0.054400 0.054100 0.052700 0.050900 0.049000 Gilroy Unified 2016 0.053400 0.055000 0.050900 0.047300 0.045300 Gavilan Community College 04 0.018700 0.018400 0.017900 0.016800 0.015900 Gavilan Jt CCD 2018 0.024400 0.023200 0.024100 0.022600 0.023800 Lease Debt-Gilroy Unified 0.000000 0.000000 0.000000 0.000000 0.000000 Lease Debt-Gilroy Unified Priorye 0.000000 0.000000 0.000000 0.000000 0.000000 SCVWD-State Water Project 0.004100 0.003700 0.005100 0.004400 0.004100

0.277500 0.264300 0.265160 0.245300 0.240900
TOTAL TAX RATE 1.277500 1.264300 1.265160 1.245300 1.240900 Source: Santa Clara County Auditor data, MuniServices, LLC / Avenu Insights & Analytics Source: City of Gilroy Publication, 2023 Annual Comprehensive Financial Statement Report This table shows rates for TRA 02-000.

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City of Gilroy
Principal Property Tax Payers
Last Fiscal Year and Nine Years Ago
Simon Property Group $ 232,400,344 2.01% $ 197,240,011 2.96% Olam West Coast Inc. 82,305,116 0.71% 70,095,872 1.05%
United Natural Foods West Inc. 72,346,583 0.63%
Joule Gilroy Crossing Owner LLC 65,167,786 0.56%
Amazon Data Services Inc. 64,404,272 0.56%
MG At Gilroy LP 58,502,732 0.51%
Mabury Vineyards LLC Et Al 57,121,616 0.49%
Performance Food Group Inc. 51,050,716 0.44%
Wal Mart Real Est Bus Trust 37,012,955 0.32% 32,075,076 0.48% Community Resources Inc. 33,136,127 0.29%
E P & G South Valley Plaza LLC 29,528,441 0.26%
Monterey Gourmet Foods 27,944,564 0.24% 16,963,644 0.25% Towman Cadena LLC 27,079,611 0.23%
Gilroy Plant 70 26,470,844 0.23%
Costco Wholesale Corp A Ws Corp 25,437,165 0.22% 20,607,166 0.31% Gilroy Industrial Owner LLC 24,903,294 0.22%
Avery Cypress Pointe LP 23,164,883 0.20% 13,291,696 0.20% Canciamilla Anthony Trustee & Et Al 23,125,921 0.20%
Nebbiolo II-Gilroy LP 22,607,475 0.20%
Target Corporation 21,792,101 0.19% 16,992,007 0.25%
EHJ9 Property LLC 20,601,897 0.18%
FSC Industrial 10 Manager LLC 19,539,885 0.17%
AG EHC II (Len) CA 2 LP 19,259,737 0.17%
First Street Gilroy I LLC 18,920,075 0.16%
Blue Diamond Hospitality LLC
Excel Gilroy LLC
18,687,948 0.16%
70,594,806 1.06%
Inland Western Gilroy I LLC 47,667,410 0.71%
Westwood Drive Fee Owner LLC 38,335,010 0.57%
7610 Isabella Way LLC 36,702,706 0.55%
Shapell Industries Inc. 33,768,332 0.51%
Tin Inc. 23,425,609 0.35%
Kb Home So Bay Inc. 21,095,240 0.32%
Land Department 19,074,800 0.29%
Chinatown LLC 18,817,005 0.28%
Sterigenics U S LLC 18,534,251 0.28%
Cp6Sv LLC 18,170,000 0.27%
Lowes Hiw Inc. A Ws Corp 15,860,085 0.24%
Mission Park Gilroy LLC 15,181,865 0.23%
HD Dev Of Maryland Inc. 15,077,831 0.23%
Gilroy Village Shopping Center 14,150,945 0.21%
D R Horton Bay Inc. 13,856,741 0.21%
Town Place LLC 13,072,671 0.20%
Berry Alexander Street LLC 11,750,389 0.18%
Total Top 25 Taxpayers $ 1,102,512,088 9.55% $ 812,401,168 12.18% Total Taxable Value $ 11,543,850,209 100.00% $ 6,668,114,649 100.00% Source: Santa Clara County Assessor data, MuniServices, LLC / Avenu Insights & Analytics 2024 2015
Taxpayer
Percent of Total City
Taxable Value ($) Taxable Value (%)
Percent of Total City
Taxable Value ($) Taxable Value (%)

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City of Gilroy
Property Tax Levies and Collections
Last Ten Fiscal Years
Fiscal Year Tax Levied for the Fiscal Year Amount Collected Percent (%) of Levy 2014-15 $ 6,515,197 $ 6,547,657 100.50%
2015-16 6,903,278 6,963,327 100.87%
2016-17 7,472,764 7,487,528 100.20%
2017-18 7,941,242 7,941,242 100.00%
2018-19 8,521,868 8,521,868 100.00%
2019-20 9,060,136 9,060,136 100.00%
2020-21 9,598,648 9,598,648 100.00%
2021-22 9,990,898 9,990,898 100.00%
2022-23 10,734,341 10,734,341 100.00%
2023-24 11,311,772 11,311,772 100.00%
Source: MuniServices, LLC / Avenu Insights & Analytics
Source: County Auditor-Controller

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City of Gilroy
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Governmental Activities
General Tax Lease Special
Fiscal Revenue Allocation Notes & Revenue Assessment Subscription Year Bonds (4)(5)(6) Bonds Loans Bonds(4) Bonds Payable 2015 $ 31,095,000 $ - $ 959,229 $ 46,174,118 $ - $ -
2016 30,335,000 - 1,201,155 44,496,134 - -
2017 29,550,000 - 1,126,536 42,763,150 - -
2018 28,745,000 - 1,037,719 40,965,166 - -
2019 19,350,000 - 948,011 39,097,182 - -
2020 26,630,459 - 857,428 36,713,218 - -
2021 25,639,646 765,913 33,337,681 - -
2022 24,616,950 673,484 31,366,561 - 22,500
2023 23,561,345 580,122 28,177,439 - 625,093
2024 22,471,772 485,844 26,110,077 - 706,018
Note: Details regarding the outstanding debt can be found in the notesto the basic financial statements.

Source:
(1) Finance Department, City of Gilroy
(2) Finance Department, County of Santa Clara
(3) In 2010, the City issued revenue refunding bonds to refinance an existing installment payment obligation. (4) Presented net of related premiums, discounts, and adjustments. (5) GO Bonds Series 2009 refinanced on June 1, 2019 to Series 2019 A. (6) GO Bonds Series 2010 refinanced on November 5, 2019 to Series 2019 B. (7) 2021 Wastewater Revenue Bonds Series A issued June 2021.

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City of Gilroy
Ratios of Outstanding Debt by Type (Continued)
Last Ten Fiscal Years
Business-Type Activities
Wastewater Total % of
Fiscal Revenue Primary Property Net Debt
Year Bonds(3) (7) Government (1) Assessed Value (2) per Capita 2015 $ 18,519,310 $ 96,747,657 1.45% 1,825
2016 16,491,551 92,523,840 1.31% 1,677
2017 14,393,793 87,833,479 1.15% 1,570
2018 12,206,034 82,953,919 1.02% 1,484
2019 9,928,276 69,323,469 0.90% 1,391
2020 7,545,517 71,746,622 0.78% 1,257
2021 57,865,509 117,608,749 1.20% 1,963
2022 55,093,508 111,773,003 1.09% 1,878
2023 52,494,265 105,438,263 1.07% 1,755
2024 51,610,022 101,383,733 0.93% 1,661
Note: Details regarding the outstanding debt can be found in the notesto the basic financial statements.

Source:
(1) Finance Department, City of Gilroy
(2) Finance Department, County of Santa Clara
(3) In 2010, the City issued revenue refunding bonds to refinance an existing installment payment obligation. (4) Presented net of related premiums, discounts, and adjustments. (5) GO Bonds Series 2009 refinanced on June 1, 2019 to Series 2019 A. (6) GO Bonds Series 2010 refinanced on November 5, 2019 to Series 2019 B. (7) 2021 Wastewater Revenue Bonds Series A issued June 2021.

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City of Gilroy
60 59
58 57
56 56 56
55 53
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
OUTSTANDING GENERAL BONDED DEBT Ratio of
General Net General Bonded General
Fiscal
Year
Obligation
Bonds (4) Total (1)
Assessed
Value (2) Population (3)
Debt to Net
Assessed Value
Bonded Debt
Per Capita
2015 $ 31,681,616 $ 31,681,616 $ 6,668,114,649 53,000 0.475% 598 2016 30,893,489 30,893,489 7,068,226,533 55,170 0.437% 560 2017 30,080,362 30,080,362 7,654,396,884 55,936 0.393% 538 2018 29,247,235 29,247,235 8,128,701,548 55,615 0.360% 526 2019 28,305,209 28,305,209 8,692,971,361 55,928 0.326% 506 2020 26,630,459 26,630,459 9,243,761,986 57,084 0.288% 467 2021 25,639,646 25,639,646 9,807,614,121 59,920 0.261% 428 2022 24,616,950 24,616,950 10,242,720,866 59,520 0.240% 414 2023 23,561,345 23,561,345 10,928,098,242 60,078 0.216% 392 2024 22,471,772 22,471,772 11,543,850,209 61,033 0.195% 368

0.500%

0.450%

0.400%

0.350%

0.300%

0.250%

0.200%

0.150%

0.100%

0.050%
61 62
60 58
56 54
52 50

0.000% 48
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Source: (1) State of California, Finance Department.
(2) This is the amount restricted for the COP debt service principal payments.

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City of Gilroy
Schedule of Direct and Overlapping Bonded Debt
June 30, 2024
2023-24 Assessed Valuation: $11,590,365,209
Total Debt City’s Share of
DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2024 % Applicable (1) Debt 6/30/24 Santa Clara County $ 956,770,000 1.756% $ 16,800,881
Gavilan Joint Community College District 244,740,000 25.442% 62,266,751 Gilroy Unified School District 339,292,495 82.404% 279,590,588 City of Gilroy 22,471,772 100.000% 22,471,772
City of Gilroy Community Facilities District No. 2000-1 4,457,471 100.000% 4,457,471 Santa Clara Valley Water District Benefit Assessment District 29,235,000 1.756% 513,367 TOTAL DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT $ 386,100,830 DIRECT AND OVERLAPPING GENERAL FUND DEBT:

Santa Clara County General Fund Obligations $1,057,709,440 1.756% $18,573,378 Santa Clara County Pension Obligation Bonds 323,733,582 1.756% 5,684,762 Santa Clara County Board of Education Certificates of Participation 12,073,098 1.756% 212,004 Gilroy Unified School District Certificates of Participation 20,505,000 82.404% 16,896,940 City of Gilroy General Fund Obligations (Lease Revenue Bonds) 26,110,077 100.000% 26,110,077 Subscriptions Obligations 706,018 100.000% 706,018
City of Gilroy Loans Payable
Santa Clara County Vector Control Certificates of Participation

TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT
485,844 100.000% 485,844
-
$ 68,669,024
Less: Santa Clara County supported obligations 46,710
TOTAL NET DIRECT AND OVERLAPPING GENERAL FUND DEBT $ 68,622,314 TOTAL DIRECT DEBT $ 49,067,693
TOTAL GROSS OVERLAPPING DEBT $ 405,702,160
TOTAL NET OVERLAPPING DEBT $ 405,655,450
GROSS COMBINED TOTAL DEBT $ 454,769,853 (2)
NET COMBINED TOTAL DEBT $ 454,723,143
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.

Ratios to 2023-24 Assessed Valuation:

Direct Debt ($22,471,772) 0.19%
Total Direct and Overlapping Tax and Assessment Debt 3.33% Total Direct Debt ($49,067,693) 0.42%
Gross Combined Total Debt 3.92%
Net Combined Total Debt 3.92%
Source: Avenu Insights & Analytics, California Municipal Statistics, Inc.

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City of Gilroy
Legal Debt Margin Information
Last Ten Fiscal Years
Fiscal Year
2015 2016 2017 2018 2019
Assessed valuation $ 6,714,164,849 $ 7,114,097,533 $ 7,700,974,884 $ 8,175,945,948 $ 8,741,061,361 Debt Limit Rate (1) 15% 15% 15% 15% 15%
Debt limit 1,007,124,727 1,067,114,630 1,155,146,233 1,226,391,892 1,311,159,204 Total net debt applicable to limit:

General obligation bonds 31,095,000 30,335,000 29,550,000 28,745,000 27,983,538 Legal debt margin $ 976,029,727 $ 1,036,779,630 $ 1,125,596,233 $ 1,197,646,892 $ 1,283,175,666 Total debt applicable to the limit
as a percentage of debt limit 3.2% 2.9% 2.6% 2.4% 2.2%
(Continued)
(1) Section 1108 of the City of Gilroy Charter limits the general obligation bonds of the City to 15% of total assessed value of real and personal property within the City.

Source: County of Santa Clara, Department of Finance

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City of Gilroy
Legal Debt Margin Information (Continued)
Last Ten Fiscal Years
Fiscal Year
2020 2021 2022 2023 2024
Assessed valuation $ 9,291,636,386 $ 9,807,614,121 $10,242,720,866 $10,928,098,242 $11,543,850,209 Debt Limit Rate (1) 15% 15% 15% 15% 15%
Debt limit 1,393,745,458 1,471,142,118 1,536,408,130 1,639,214,736 1,731,577,531 Total net debt applicable to limit:

General obligation bonds
Legal debt margin
Total debt applicable to the limit
as a percentage of debt limit
(1) Section 1108 of the City of Gilroy Charter limits the general obligation bonds of the City to 15% of total assessed value of real and personal property within the City.

Source: County of Santa Clara, Department of Finance
27,087,578 25,639,646 24,616,950 23,561,345 22,471,772
$ 1,366,657,880 $ 1,445,502,472 $ 1,511,791,180 $ 1,615,653,391 $ 1,709,105,759

2.0% 1.9% 1.7% 1.6% 1.3%
(End)

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City of Gilroy
Wastewater System - Historical Debt Service Coverage
Last Ten Fiscal Years
Gross revenues:

Fiscal Year
2015 2016 2017 2018 2019
Charges for services $ 10,336,111 $ 12,644,730 $ 12,644,730 $ 12,720,141 $ 12,904,657 Investment income (loss) 349,033 301,482 284,297 410,172 934,590 Developer impact fees* 2,490,178 4,452,490 3,098,889 2,483,414 2,234,082 Total gross revenues 13,175,322 17,398,702 16,027,916 15,613,727 16,073,329 Operating expenses:

Operations 6,281,516 7,296,107 7,454,202 7,466,650 8,339,489 Billing 588,131 612,551 594,654 618,400 668,982
Administration 377,770 500,398 472,465 558,846 706,101
Total operating expenses 7,247,417 8,409,056 8,521,321 8,643,896 9,714,572 Net Revenues $ 5,927,905 $ 8,989,646 $ 7,506,595 $ 6,969,831 $ 6,358,757 Debt
2010 Sewer revenue bonds(net debt service) $ 2,576,576 $ 2,566,550 $ 2,558,688 $ 2,562,738 $ 2,557,625 2021A Sewer revenue bons
Total net debt service $ 2,576,576 $ 2,566,550 $ 2,558,688 $ 2,562,738 $ 2,557,625 Debt service coverage (1.20x requirement) 2.30 3.50 2.93 2.72 2.49 *Developer impact feesfor sewer is reported in a capital projects fund

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City of Gilroy
Wastewater System - Historical Debt Service Coverage (Continued) Last Ten Fiscal Years
Gross revenues:

Fiscal Year
2020 2021 2022 2023 2024
Charges for services $ 12,872,189 $ 12,702,398 $ 12,912,113 $ 13,037,892 $ 14,229,982 Investment income (loss) 828,615 51,203 64,441 825,083 3,128,406 Developer impact fees* 1,608,755 1,764,901 3,552,755 1,122,624 2,178,317 Total gross revenues 15,309,559 14,518,502 16,529,309 14,985,599 19,536,705 Operating expenses:

Operations 8,411,647 9,323,262 8,254,822 7,535,006 9,121,834 Billing 730,892 678,651 777,901 924,907 1,001,003
Administration 667,733 720,726 789,602 775,649 1,215,405 Total operating expenses 9,810,272 10,722,639 9,822,325 9,235,562 11,338,242 Net Revenues $ 5,499,287 $ 3,795,863 $ 6,706,984 $ 5,750,037 $ 8,198,463 Debt
2010 Sewer revenue bonds(net debt service) $ 2,557,750 $ 2,510,417 $ 2,561,500 $ - $ - 2021A Sewer revenue bonds 1,533,500 2,244,000
Total net debt service $ 2,557,750 $ 2,510,417 $ 2,561,500 $ 1,533,500 $ 2,244,000 Debt service coverage (1.20x requirement) 2.15 1.51 2.62 3.75 3.65 *Developer impact feesfor sewer is reported in a capital projects fun

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City of Gilroy
Demographic and Economic Statistics
Last Ten Fiscal Years
Fiscal
Year
Population
(1)
Net Taxable
Assessed Values
Per Capita
Taxable
Property
Values Personal Income
Per Capita
Income
City
Unemployment
Rate (%) (2)
County
Population (1)
Public
School
Enrollment
(3)
2014-15 53,000 $ 6,668,114,649 $ 125,813 $ 1,566,627,000 $ 29,559 6.9% - - 2015-16 55,170 7,068,226,533 128,117 1,648,534,770 29,881 5.7% - - 2016-17 55,936 7,654,396,884 136,842 1,720,759,168 30,763 4.9% - - 2017-18 55,615 8,128,701,548 146,160 1,817,498,200 32,680 3.7% 1,956,598 11,834 2018-19 55,928 8,692,971,361 155,431 1,927,859,413 34,470 2.5% 1,954,282 11,652 2019-20 57,084 9,243,761,986 161,933 2,046,518,484 35,851 13.9% 1,961,969 11,672 2020-21 56,599 9,807,614,121 173,282 2,190,227,917 38,697 8.6% 1,934,171 10,248 2021-22 59,269 10,242,720,866 172,818 2,634,388,512 44,448 2.7% 1,894,783 10,064 2022-23 60,078 10,928,098,242 181,899 3,114,690,441 51,844 3.4% 1,886,079 10,972 2023-24 61,033 11,543,850,209 189,141 3,535,899,249 57,934 3.8% 1,903,198 10,784 Source: Santa Clara County Assessor data, MuniServices, LLC / Avenu Insights & Analytics Source: City of Gilroy Publication, 2023 Annual Comprehensive Financial Statement Report ( - ) Data unavailable.

1.) Population Projections are provided by the California Department of Finance Projections.

2.) Unemployment and Labor Force Data are provided by the EDD's Labor Market Information Division.

3.) Student Enrollment reflects the total number of students enrolled in the Gilroy Unified School District. Any other school districts within the City are not accounted for in this statistic.

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City of Gilroy
Principal Employers
Last Fiscal Year and Nine Years Ago
Gilroy Unified School District 1,110 1 3.95%
Christopher Ranch LLC 679 2 2.42% 600 1 2.18%
Saint Louise Regional Hospital 522 3 1.86% 500 2 1.82%
Olam International (Formerly ConAgra-Gilroy Foods)* 450 4 1.60% 440 4 1.60% Community Solutions 374 5 1.33% 219 9 0.80%
Costco Wholesale 325 6 1.16% 253 7 0.92%
Walmart Supercenter 298 7 1.06% 395 5 1.44%
City of Gilroy 281 8 1.00%
Gavilan College 220 9 0.78% 213 10 0.77%
Gilroy Health Care and Rehabilitation
Head Start Nursery
Gilroy Gardens Theme Park (formerly Bonfante)
197 10 0.70%
464 3 1.69%
Monterey Gourmet Foods 270 6 0.98%
Rebekah Childrens Services 233 8 85.00%
Total Top 10 Employers 4,456 15.86% 3,587 97.20%
Total City Labor Force (1) 28,100
Source: MuniServices, LLC / Avenu Insights & Analytics
Source: City of Gilroy Publication, 2015 Annual Comprehensive Financial Statement Report (1) Total City Labor Force provided by EDD Labor Force Data.

Notes:

Results based on direct correspondence with city’s local businesses. * Employer has not responded to Avenu's headcount inquires, previous year count applied.
2024 2015
Business Name
Percent of
Total
Number of Employment
Employees Rank (%)
Percent of
Total
Number of Employment
Employees Rank (%)

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City of Gilroy
Full-Time Equivalent City Employees
By Function / Program
Last Ten Fiscal Years
Department 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Administration 4 5 5 6 6 7 7 8 8 9
City Council and Mayor 7 7 7 7 7 7 7 7 7 7
Community Development 21 21 18 18 21 23 20 23 21 25
Finance 13 13 11 13 14 14 11 13 12 15
Fire 40 39 35 36 37 37 43 44 40 42
Fleet and Facilities 10 10 10 10 10 10 7 10 8 9
Human Resources 4 4 4 4 4 5 4 4 4 5
Information Technology 2 2 3 3 4 3 4 4 4 6
Police 93 94 87 92 94 96 98 99 90 91
Public Works 38 43 40 42 54 57 48 49 45 44
Recreation 11 12 10 11 11 11 4 4 4 5
Utilities* 3
Total 243 250 230 242 262 270 253 265 243 261
(a) Beginning in fiscal year 2013-2014, the amount represents the number of filled positions by departments. Prior to fiscal year 2013-14, the amounts noted represent budgeted positions. *Beginning in Fiscal year 2023-2024 Utilities is no longer part of Public works and is now its own department.

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City of Gilroy
Operating Indicators By Function / Program
Last Ten Fiscal Years
Fiscal Year
Function 2011 2015 2016 2017 2018 2019
General Government
Number of Business Licenses Issued 2,967 3,034 2,685 3,166 3,800 3,965 Total Volunteer Service Hours 29,668 32,598 34,723 33,855 31,505 28,460 Total City-Wide Training Hours Provided 1,538 1,957 2,356 3,112 3,200 2,688 Total Vehicle Work Orders Generated 1,631 3,146 2,629 2,478 1,428 1,327 Total Facilities Work Orders Generated 1,576 1,542 1,445 1,317 1,428 1,411 Public Safety
Police
Number of 911 Calls Received 21,206 28,498 21,044 23,744 23,484 22,235 Number of Police Calls for Service 59,177 62,200 62,071 63,887 63,073 64,134 Number of Investigations Assigned to Detectives 816 821 913 845 815 986 Number of Case Reports Processed 10,780 13,566 12,621 12,320 12,478 11,075 Fire
Total Calls for Service 3,746 5,131 5,007 5,441 5,374 5,555 Total Fire Calls 179 179 223 223 265 282
Total Emergency Medical Aid Calls 2,340 3,341 3,323 3,735 3,707 3,739 Community Development
Number of Building Inspections Completed 9,378 21,592 24,500 23,623 17,991 17,450 Number of Building Permits Processed 1,212 2,042 2,197 1,903 1,970 2,050 Number of Fire Code Permits Issued 525 819 839 476 1,060 1,230 Public Works
Square Feet of Chip/Cape/Slurry Seal Completed 10,000 90,000 274,479 712,504 533,397 1,430,477 Linear Feet of Preventive Cleaning 600,000 716,900 785,288 707,379 854,304 897,479 Million Gallons of Wastewater Treated per Day 6.76 5.99 5.97 7.60 6.16 6.66 Million Gallons of Municipal Water Produced per Day 7.31 6.79 5.94 6.46 7.07 6.80 Million Gallons of Wastewater Flow per Day (COG) 3.91 3.50 3.59 4.84 3.87 4.13 Number of Utility Billing Customers 12,958 13,865 14,300 14,549 14,870 15,133 Recreation
Number of Registrations Processed 4,166 6,378 5,856 5,807 4,952 4,737 Number of Meals Provided to Seniors Annually 18,392 20,031 21,351 22,566 23,815 25,103 Source: City of Gilroy, Various City Departments
* Statistic not available

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City of Gilroy
Operating Indicators By Function / Program (Continued)
Last Ten Fiscal Years
Fiscal Year
Function 2020 2021 2022 2023 2024
General Government
Public Safety
Police
Number of 911 Calls Received 23,578 22,740 24,837 25,536 23,573 Number of Police Calls for Service 58,354 44,016 62,323 65,459 66,106 Number of Investigations Assigned to Detectives 1,023 971 1,101 745 271 Number of Case Reports Processed 11,020 10,095 9,771 8,205 11,802 Fire
Total Calls for Service 6,243 6,299 7,092 7,117 7,121
Total Fire Calls 336 381 435 273 347
Total Emergency Medical Aid Calls 4,065 4,089 4,866 5,027 5,078 -
Community Development
Number of Building Inspections Completed 14,618 15,652 16,056 15,578 14,078 Number of Building Permits Processed 1,300 1,361 1,784 1,843 2,204 Number of Fire Code Permits Issued 885 474 695 475 440
Public Works
Square Feet of Chip/Cape/Slurry Seal Completed 1,547,477 1,451,239 3,118,472 3,354,152 2,413,610 Linear Feet of Preventive Cleaning 849,228 632,280 692,143 716,194 866,122 Million Gallons of Wastewater Treated per Day 6.18 6.14 6.03 7.00 6.83 Million Gallons of Municipal Water Produced per Day 7.20 7.60 6.74 6.24 4.95 Million Gallons of Wastewater Flow per Day (COG) 3.73 3.49 3.16 3.86 3.33 Number of Utility Billing Customers 15,218 15,311 15,483 15,555 15,668 Recreation
Number of Registrations Processed 4,232 2,380 6,875 9,224 14,789 Number of Meals Provided to Seniors Annually 21,979 19,525 22,570 22,961 28,072 Source: City of Gilroy, Various City Departments
* Statistic not available
Number of Business Licenses Issued 3,160 4,319 3,673 3,335 3,511 Total Volunteer Service Hours 18,465 2,521 12,886 17,588 20,187 Total City-Wide Training Hours Provided 2,892 1,038 1,173 1,262 4,020 Total Vehicle Work Orders Generated 1,514 1,904 1,880 1,686 1,349 Total Facilities Work Orders Generated 1,488 1,405 1,416 1,381 1,277

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