Grass Valley City Council
May 26, 2026

Item # 8.

City of Grass Valley
City Council
Agenda Action Sheet
Title: FY 2026-27 Preliminary Budget Overview
Recommendation: It is recommended that the City Council 1) Approve the FY 2026-27 Preliminary Budget and provide any additional direction to staff related to the preparation of the 2026-27 Final Budget; and 2) Set June 9, 2026, as the date for the public hearing for adoption of the FY 2026-27 Final Budget
Prepared by: Jennifer Styczynski, Finance Director
Council Meeting Date: 05/26/2026 Date Prepared: 05/21/2026 Agenda: Administrative
Discussion: In accordance with the City of Grass Valley Charter, the City Manager is required to submit a Preliminary Budget to the City Council no later than June 1 of each year for the upcoming fiscal year. The Charter also requires the City Council to hold a public hearing and adopt a Final Budget prior to the beginning of the new fiscal year.

Staff will present an overview of the recommended Fiscal Year (FY) 2026-27 Preliminary Budget, with a focus on the major operating and capital funds that support core City services and infrastructure. These funds include the General Fund, Measure E Fund, Measure B Fund, Water and Sewer Enterprise Funds, and Capital Projects Fund.

The FY 2026-27 Preliminary Budget has been prepared using updated revenue and expenditure projections and reflects information previously presented to the City Council during the FY 2025–26 Mid-Year Budget Update on February 24, 2026. Since that time, City management has continued to monitor economic conditions and financial trends that may impact the City’s current and long-term fiscal outlook.

The proposed Preliminary Budget reflects several ongoing fiscal challenges affecting local governments statewide, including inflationary increases in operating and utility costs, continued volatility in CalPERS investment returns and related unfunded liability amortization payments, and rising property and liability insurance premiums. Despite these pressures, staff has continued to prioritize responsible fiscal planning and the long-term sustainability of City services and operations.

General Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 19,534,879 $ 19,620,920 $ (86,041) FY 2026-27 Preliminary Budget $ 19,928,982 $ 19,946,611 $ (17,630) The FY 2026-27 Preliminary General Fund Budget includes projected revenues of $19,928,982 and expenditures totaling $19,946,611. This results in a minor operational gap of $17,630,

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which will be covered using General Fund reserves. Representing less than 0.1% of the total budget, this represents a functionally balanced budget despite significant upward pressure from mandated pension and labor costs. Key revenue and expenditure impacts to the City’s General Fund for FY 2026-27 are outlined below.

Key Revenue Impacts
The FY 2026-27 budgeted revenue represents an increase of approximately $394,000 over the projected revenue for FY 2025-26, primarily due to:
 Property Tax: Projected increases in property tax revenues, reflecting ongoing strength in the housing market and development activity.  Transient Occupancy Tax (TOT): TOT revenues stabilizing above prior-year levels, with additional growth projected from upcoming development.  Sales Tax: Projected slight increases over the prior year, maintaining a stable upward trend for the General Fund.
 AB 109 Funds: Increased revenue from an expanded allocation to the Police Department, funding an additional Police Officer dedicated to street-level outreach, case management, participating in collaborative courts, and social work.  Paid Parking Revenue: Implementation of paid parking at the start of the fiscal year, with revenues offsetting a new Police Officer assigned to downtown parking enforcement and downtown/business interfacing.
 Interest Earnings: A slight projected decrease in future interest earnings as maturing or called bonds reinvest at lower rates, though overall yields remain stable and strong.  Reimbursements: Minor reductions in reimbursement and refund accounts due to the elimination of one-time revenues recorded in the prior year.

Key Expenditure Impacts
The FY 2026-27 budgeted expenditures reflect an increase of approximately $325,500 over projected FY 2025-26 expenditures. This increase is primarily due to:
 Labor Costs: Increased funding to support approved citywide salary and benefit adjustments.
 CalPERS Obligations: Significant annual increases in required payments toward the City's unfunded actuarial liability.
 Utilities: Rising operational expenses for fuel, electricity, and water.  Public Safety Staffing: The addition of two Police Officers funded entirely by the new and increased revenues from AB 109 and paid parking.
 Insurance Premiums: Rising expenses for workers’ compensation and general liability insurance, which were partially mitigated by the City electing to participate in the CIRA Fire District Sub-Pool.
 Internal Controls: Operating materials budgets for many departments are being held flat at FY 2025-26 levels to support overall budget stability.

As part of the FY 2026-27 budget development process, the City continues to maintain several key Assigned Reserves within the General Fund to support long-term financial stability and

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organizational resiliency. These reserves are intended to help the City respond to future financial obligations, unexpected costs, economic uncertainty, and capital needs without significantly impacting ongoing operations or service levels. Current Assigned Reserve balances include:
 CalPERS Pension Stabilization Reserve - $1,500,000
 Other Post-Employment Benefits (OPEB) Reserve - $500,000  Capital and Deferred Maintenance Reserve - $1,000,000  Economic Contingency Reserve - $2,500,000
These reserves provide important financial flexibility in several key areas, including absorbing unexpected increases in pension and retiree health benefit costs, reducing reliance on discretionary General Fund revenues for major capital improvements and deferred maintenance projects, and helping mitigate the impacts of economic downturns or unforeseen revenue reductions. Maintaining these reserve levels remains an important component of the City’s long-term financial planning strategy.

As of June 30, 2027, total General Fund reserves are projected to be approximately $8.39 million, consisting of both designated and undesignated reserves. Projected reserve balances are summarized below:
$ 5,919,035 Designated Reserves
$ 2,483,167 Undesignated Reserves
$ 8,402,202 Total General Fund Reserves
Measure E Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 7,631,610 $ 9,711,994 $ (2,080,384) FY 2026-27 Preliminary Budget $ 8,055,000 $ 10,510,964 $ (2,468,959) The Measure E Fund accounts for the City’s voter-approved one-cent transactions and use tax, a general-purpose tax that supports police and fire services, as well as streets and parks projects.

FY 2026-27, budgeted revenue are projected at $8,055,000, representing an increase of approximately $423,390 over FY 2025-26 estimated revenues of $7,631,610. This increase is primarily attributable to the anticipated surplus sale of the current aerial ladder fire truck upon delivery of the replacement apparatus, as well as an expected insurance reimbursement for a damaged police vehicle scheduled for replacement.

FY 2026-27 budgeted expenditures total $10,510,964, representing an increase of approximately $799,000 over estimated FY 2025-26 expenditures. This increase is primarily driven by the planned use of prior years’ carryover fund balance to support various street and parks projects. In addition, expenditures include the anticipated delivery and payment of a new arial ladder fire truck in the amount of $2.15 million which was ordered in December 2023, as well as a one-time records management system project, including software, server infrastructure, and implementation costs totaling approximately $425,000.

Measure E funds are anticipated to support several key capital and infrastructure projects during FY 2026-27, including:

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 Condon Park Improvements
 Loma Rica Trail Improvements
 Magenta Drain Restoration (in conjunction with other funding sources)  Wolf Creek ATP Connectivity Project (in conjunction with other funding sources)  Street Pavement Rehabilitation totaling approximately $930,000 The Measure E Fund provides funding for 18 full-time equivalent (FTE) positions, including 9 FTE in the Police Department and 9 FTE in the Fire Department. All Measure E funded positions are fully budgeted and assumed to be filled throughout FY 2026-27.

City staff met with the Measure E Oversight Committee on May 19, 2026, to review key elements of the FY 2026-27 budget prior to its final adoption in June.

As of June 30, 2027, the Measure E Fund is projected to have an estimated ending fund balance of $12,995. These remaining funds may be appropriated in future fiscal years for eligible Measure E purposes.

Measure B
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 2,760,000 $ 1,820,923 $ 939,077 FY 2026-27 Preliminary Budget $ 2,785,000 $ 3,186,709 $ (401,709) The Measure B Fund accounts for the City’s voter-approved 3/8-cent transactions and use tax, a general-purpose tax dedicated to reducing the risk of catastrophic wildfire and extreme weather. Funding supports additional firefighting personnel, vegetation management, emergency evacuation planning, and related wildfire mitigation initiatives.

For FY 2026-27, projected revenue total $2,785,000, while budgeted expenditures total $3,186,709. As tax collection began in October 2024, FY 2026-27 represents the second full year of Measure B fund program implementation. With staffing levels continuing to be established and foundational program elements being developed, planned expenditures include green waste collection projects, development of long-term green waste disposal solutions, and the launch of a grant program to assist businesses and residents with fuel reduction efforts.

Additional expenditures include the purchase of equipment intended to improve operational flexibility and support multiple fuel reduction initiatives to be identified and implemented throughout the fiscal year.

The Measure B Fund provides funding for 12 full-time equivalent (FTE) positions, including 3 FTE in Risk Reduction and 9 FTE in the Fire Department. All Measure B-positions are fully budgeted and assumed to be filled throughout FY 2026-27.

City staff met with the Measure B Oversight Committee on May 19, 2026, to review key elements of the FY 2026-27 budget prior to its anticipated adoption in June.

As of June 30, 2027, the Measure B Fund is projected to have an estimated ended fund balance of $1,770,196, which may be appropriated in future fiscal years to support eligible Measure B initiatives.

Item # 9.

Water Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 2,652,394 $ 3,645,849 $ (993,455) FY 2026-27 Preliminary Budget $ 2,721,200 $ 3,023,104 $ (301,904) FY 2026-27 Water Fund revenues are projected at $2,721,200, representing a slight increase over FY 2025-26 estimated revenues. The increase in primarily attributable to the approved water rate adjustments adopted as part of the City’s Water Rate Study.

FY 2026-27 budgeted expenditures total $3,023,104, representing a decrease of approximately $622,700 compared to FY 2025-26 estimated expenditures. This reduction is primarily due to the completion of the water main replacement associated with the South Auburn Street Renovation Project, as well as a reduction in the allocation for ongoing maintenance needs at the water treatment plant.

All other operating materials and service budgets are being maintained a levels generally consistent with FY 2025-26 in order to support overall budget stability while the fund continues to be evaluated for future operational and capital needs.

The Water Fund is projected to end FY 2026-27 with an estimated fund balance of approximately $1.23 million. Of this amount, approximately $1.21 million is reserved for specific purposes, leaving an estimated unreserved balance of approximately $22,500. This projection assumes completion of all planned maintenance activities and capital improvement projects by fiscal year-end.

Sewer Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 6,132,692 $ 5,428,946 $ 703,726 FY 2026-27 Preliminary Budget $ 6,130,000 $ 10,691,470 $(4,561,470) FY 2026-27 Sewer Fund revenues are projected at $6,130,000, representing a slight decrease from Fy 2025-26 estimated revenues. The decrease is primarily attributable to reduced interest earnings as maturing or called bonds are reinvested at lower interest rates, although overall investment yields remain stable.

FY 2026-27 budgeted expenditures total $10,691,470, representing an increase of approximately $5.26 million over FY 2025-26 estimated expenditures. This increase is primarily driven by the carryover and continuation of several major capital improvement projects, including:
 Annual Wastewater Treatment Plant Upgrades
 Slate Creek Lift Station Project
 Sewer Lining Project
 Taylorville Lift Station Project
FY 2026-27 also marks the first fiscal year in which debt service payments for both the automated meter reading equipment lease, originally executed in 2011, and the 2011 Wastewater Refunding Bonds issued on August 1, 2011, are no longer included in the debt service schedule.

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All other operating and service budgets were reviewed and adjusted as necessary to reflect departmental operational needs and anticipated increases in service-related costs.

The Sewer Fund is projected to end FY 2026-27 with an estimated fund balance of approximately $6.36 million. Of this amount, $3.69 million is reserved for specific purposes, leaving an estimated unreserved balance of approximately $2.67 million. This projection assumes completion of all planned capital improvement projects by fiscal year-end.

Gas Tax Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 1,117,671 $ 1,050,884 $ 66,787 FY 2026-27 Preliminary Budget $ 852,593 $ 1,135,000 $ (282,407) The Gas Tax Fund accounts for revenues received from the Highway User Tax Account (HUTA), Senate Bill 1 (SB-1) Road Maintenance and Rehabilitation Account (RMRA), and passthrough funding from the Nevada County Transportation Commission (NCTC). These revenues are restricted for eligible transportation-related expenditures.

For FY 2026-27, Gas Tax Fund revenues are projected at $852,593, representing a decrease of approximately $265,000 compared to FY 2025-26 estimated revenues. The decrease is primarily attributable to a one-time transfer received in FY 2025-26 from the Special Projects Fund for the Mill Street Parking Lot Project and to reconcile fund balances. Excluding this transfer, projected ongoing Gas Tax revenues would reflect a modest increase of approximately $17,112, generally consistent with scheduled SB 1 rate adjustments.

FY 2026-27 budgeted expenditures total $1,135,000, representing an increase of approximately $84,000 over FY 2025-26 estimated expenditures. Planned appropriations include street rehabilitation projects funded with RMRA revenues, sidewalk repairs, annual street maintenance activities, and transfers to the Traffic Safety Fund to support streetlight utility costs.

The Gas Tax Fund is projected to end FY 2026-27 with an estimated remaining fund balance of approximately $20,730.

Traffic Safety Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 191,400 $ 191,400 $ 0
FY 2026-27 Preliminary Budget $ 212,000 $ 212,000 $ 0
The Traffic Safety Fund accounts for revenues generated from parking citations and transfers from the Gas Tax Fund, which are primarily used to support citywide streetlight utility costs and related traffic safety expenditures.

Revenues for FY 2026-27 are projected to remain generally consistent with prior year levels, with modest increases reflecting updated estimates for parking citation activity and operating transfers. Expenditures are also expected to remain stable and are budgeted to fully support ongoing streetlight utility and traffic safety-related costs.

The FY 2026-27 Preliminary Budget is structurally balanced, with all projected revenues fully allocated toward planned expenditures. As a result, the Traffic Safety Fund is projected to have no remaining fund balance at the end of FY 2026-27.

Item # 9.

Development Impact Fee Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 444,804 $ 0 $ 444,804
FY 2026-27 Preliminary Budget $ 65,000 $ 720,000 $ (655,000) The Development Impact Fee Fund accounts for the receipt and use of AB-1600 Development Impact Fees, which are restricted for nexus-based capital projects intended to mitigate the impacts of new development within the community.

Development Impact Fee Fund revenues for FY 2026-27 are projected to consist primarily of interest earnings, estimated at approximately $65,000. Because development activity and related fee collections can fluctuate significantly from year to year, revenues will continue to be monitored, and the budget may be adjusted during the fiscal year as additional information becomes available.

The FY 2026-27 Preliminary Budget includes expenditures for three Development Impact Fee eligible projects: the Storm Drain Master Plan, the Bennett & Ophir Circulation Project, and the Centennial Drive Realignment Project. These are the only projects currently budgeted within the Development Impact Fee Fund for FY 2026-27. If any of these projects are not completed during the fiscal year, the remaining appropriations are expected to be carried forward into FY 2027-28, subject to City Council approval.

The Development Impact Fee Fund is projected to maintain an estimated ending fund balance of approximately $2.36 million as of June 30, 2027. These funds remain legally restricted for eligible future capital improvement projects associated with growth and development impacts.

Capital Projects Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 7,611,866 $ 7,000,615 $ 611,251 FY 2026-27 Preliminary Budget $ 11,789,543 $ 11,789,543 $ 0 The Capital Projects Fund accounts for most non-enterprise capital improvement projects citywide. While the General Fund primarily supports day-to-day operations and municipal services, the Capital Projects Fund provides a centralized mechanism for managing multiyear and multi-funded capital projects. This structure supports legal compliance, financial transparency, asset tracking, and efficient project management.

Capital projects are generally funded through restricted or non-discretionary revenue sources, including grants, development impact fees, and transfers from other City funds.

For FY 2026-27, Capital Projects Fund revenues and expenditures are both budgeted at approximately $11.79 million. Project appropriations have been updated to reflect current cost estimates, project schedules, and anticipated funding availability.

Major new and continuing projects included in the FY 2026-27 Capital Projects Fund include:
 Wolf Creek Trail Study
 Wolf Creek ATP Connectivity Project
 Condon Park Baseball Improvements

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 Centreville Bike Park Construction Project
 Magenta Drain Restoration Project
 McCourtney Road Pedestrian Improvements
 Annual Street Rehabilitation Program
 South Auburn and Colfax Roundabout Project
These projects are funded through a combination of grant sources, including Congestion Mitigation and Air Quality (CMAQ), Active Transportation Program (ATP), and Environmental and Climate Resiliency Grants (ECRG), as well as transfers from other City funds, including the General Fund, Measure E Fund, Gas Tax Fund, Traffic Safety Fund, Developer Impact Fee Fund, and Special Projects Fund.

Special Projects Fund
Revenues Expenditures Net
FY 2025-26 Estimated Actuals $ 1,260,202 $ 1,565,766 $ (305,564) FY 2026-27 Preliminary Budget $ 160,000 $ 2,561,876 $ (2,401,876) The Special Projects Fund accounts for capital improvement projects that are funded through designated revenue sources outside of the City’s primary operating funds. For FY 2026-27, projected revenues primarily consist of interest earnings and Regional Transportation Mitigation Fee (RTMF) revenues received from the County of Nevada.

The significant increase in expenditures for FY 2026-27 is primarily attributable to the planned use of previously accumulated funding for major park and recreation improvement projects. In FY 2021-22, the City issued approximately $6 million in debt financing dedicated to future park improvements. To date, approximately $3.88 million of those proceeds has been expended on approved capital improvement projects.

The FY 2026-27 Preliminary Budget recommends allocating the remaining approximately $2.2 million toward three major capital improvement projects:
 Centreville Bike Park Project
 Lyman Gilmore lighting and site improvements
 Condon Park baseball improvement projects
In addition, approximately $300,000 is budgeted for transfer to the Capital Projects Fund to support the Wolf Creek ATP Connectivity Project.

Following the planned use of these funds, the Special Projects Fund is projected to maintain an estimated ending fund balance of approximately $3.23 million as of June 30, 2027.

Remaining fund balance will be available to support future capital improvement needs and other eligible projects.

FY 2026-27 Final Budget Development
Following City Council review of the Preliminary Budget, staff will incorporate any additional direction provided by the Council into the development of the FY 2026-27 Final Budget.

Staff also met with the Measure E Oversight Committee and the Measure B Oversight Committee on May 19, 2026, to review the respective FY 2026-27 preliminary fund budgets

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and receive input as part of the budget development process.

Council Goals/Objectives: The FY 2026-27 Preliminary Budget supports the City Council’s Strategic Plan goal of maintaining a High-Performance Government and delivering Quality Service to the community through responsible financial planning and resource allocation.

Fiscal Impact: The recommended FY 2026-27 Preliminary Budget is balanced, with projected expenditures supported through a combination of anticipated revenues, available carryover funds, and existing fund balances within the respective funds. In certain funds, expenditures are projected to exceed current year revenues due to planned capital improvement projects that will utilize reserves accumulated in prior years for those specific purposes. Other funds may require the use of available reserves to maintain service levels and balance operations for FY 2026-27. Staff will continue to closely monitor revenues, expenditures, and reserve levels throughout the budget development process and during the fiscal year.

Funds Available: N/A Account #: N/A
Reviewed by: Interim City Manager
Attachments: FY 2026-27 Preliminary Budget Detail including:
 General Fund Revenue and Expenditure Summary
 General Fund Revenue and Expenditure Account Detail
 Other Attachments - Fund Schedules for:
o Fund 200 – Measure E Fund
o Fund 207 – Measure B Fund
o Fund 500 – Water Enterprise Fund
o Fund 510 – Sewer Enterprise Fund
o Fund 300 – Capital Projects Fund
o Fund 310 – Special Projects Fund
o Fund 201 – Gas Tax Fund
o Fund 202 – Traffic Safety Fund
o Fund 203 – Fire Reserve Fund
o Fund 205 – EPA Grant Fund
o Fund 206 – Developer Impact Fee Fund
o Fund 225 – Vehicle Replacement Fund
o Fund 450 – Elizabeth Daniels Park Fund
o Fund 451 – Animal Shelter Fund

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Total Estimated Estimated
Fund Balance Fund Balance Fund Balance
Fund - Description 6/30/2025 Revenues Expenditures 6/30/2026 Revenues Expenditures 6/30/2027 100 - General Fund $ 8,505,872 $ 19,534,879 $ 19,620,920 $ 8,419,831 $ 19,928,982 $ 19,946,611 $ 8,402,202 200 - GF Measure E Sales Tax Fund 4,549,343 7,631,610 9,711,994 2,468,959 8,055,000 10,510,964 12,995 207 - GF Measure B Sales Tax Fund 1,232,828 2,760,000 1,820,923 2,171,905 2,785,000 3,186,709 1,770,196 Enterprise Funds
500 - Water Enterprise Fund $ 2,528,141 $ 2,652,394 $ 3,645,849 $ 1,534,686 $ 2,721,200 $ 3,023,104 $ 1,232,782 510 - Sewer Enterprise Fund 9,874,641 6,132,672 5,428,946 10,578,367 6,130,000 10,691,470 6,016,897 Special Revenue Funds
201 - State of California Gas Tax Fund $ 236,350 $ 1,117,671 $ 1,050,884 $ 303,137 $ 852,593 $ 1,135,000 $ 20,730 202 - Traffic Safety Fund - 191,400 191,400 - 212,000 212,000 - 203 - Fire Reserve Fund 370,359 500,992 231,565 639,786 264,000 200,000 703,786 205 - EPA Brownfield Site Assessment Fund 3,607 61,638 65,245 - 123,235 123,235 - 206 - Developer Fee Project Fund 2,573,317 444,804 - 3,018,121 65,000 720,000 2,363,121 225 - Vehicle Replacement Fund 18,781 200 18,797 184 7,044 7,044 184 260 - Proposition 64 PH&S Grant Program (533,748) 1,752,902 1,333,845 (114,691) 239,505 124,814 - 450 - Elizabeth Daniels Park Fund 109,206 3,000 - 112,206 3,000 - 115,206 451 - Animal Shelter Fund 2,276 60 - 2,336 60 - 2,396
Capital Projects Funds
300 - Capital Improvements Projects Fund $ (719,375) $ 7,611,866 $ 7,000,615 $ (108,124) $ 11,796,587 $ 11,789,543 $ (101,080) 310 - Special Projects Fund 5,840,471 1,260,202 1,565,766 5,534,907 160,000 2,561,876 3,133,031 Assessment District Funds
210 - Whispering Pines Landscaping & Lighting $ 68,757 $ 31,938 $ 25,682 $ 75,013 $ 32,241 $ 27,449 $ 79,805 211 - Litton P. 1 L&L 18,052 7,435 4,597 20,890 7,674 5,697 22,866 212 - Morgan Ranch Landscaping & Lighting Fund 70,520 31,883 22,029 80,374 32,285 23,829 88,830 213 - Ventana Sierra Landscaping & Lighting (1,469) 4,658 7,486 (4,297) 6,200 8,458 (6,555) 214 - Scotia Pines Landscaping & Lighting Fund 353 4,760 5,652 (539) 4,847 7,722 (3,414) 215 - MA Dist. 2003-1 (Morgan Ranch Unit 7) 19,919 1,030 559 20,390 980 559 20,812 216 - MR West BAD No 2010-1 12,085 1,080 456 12,709 1,000 456 13,254 217 - MR West L&L No. 1988-2 Annex 7,810 710 680 7,840 700 690 7,849 218 - Ridge Meadows L&L 2016-1 6,438 9,620 8,196 7,862 9,890 7,406 10,345 219 - Ridge Meadows BAD 2016-1 16,190 1,155 635 16,710 1,100 635 17,175 220 - Loma Rica Ranch Landscaping & Lighting Fu (1,563) 156,477 66,662 88,252 159,776 90,400 157,628 Trust & Agency / Internal Service Funds
770 - Downtown Assessment District Fund $ 54,089 $ 65,000 $ 95,637 $ 23,452 $ 65,500 $ 65,640 $ 23,312 780 - Grass Valley Successor Agency Fund 680,203 573,374 601,422 652,155 563,137 603,059 612,233 City of Grass Valley
Budgeted Funds Synopsis
Annual Operations and Fund Balance
Fiscal Year 2026-27 Proposed Budget
Fiscal Year 2025-26 Fiscal Year 2026-27
---FY 2025-26 Estimated--- ---FY 2026-27 Proposed---

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City of Grass Valley
Budgeted Funds Synopsis
Annual Operations and Fund Balance
Fiscal Year 2026-27 Proposed Budget
Total Estimated Estimated
Fund Balance Fund Balance Fund Balance
Fund - Description 6/30/2025 Revenues Expenditures 6/30/2026 Revenues Expenditures 6/30/2027 CDBG & HOME Loan / Program Income Funds
230 - 02-HOME-0586 Glenbrook Apts. $ 4,421,230 $ 32,713 $ 3,500 $ 4,450,443 $ 32,713 $ 3,500 $ 4,479,656 231 - 09-HOME-6272 1st Time Homebuyers 1,053,787 34,000 - 1,085,239 35,000 - 1,117,691 232 - 12-HOME-8564 First Time Homebuyers 285,492 6,569 - 292,061 6,569 - 298,630 233 - HOME Grant 1st Time Homebuyers 652,052 8,985 10,000 651,037 8,985 10,000 650,022 234 - 99-HOME-0369 First Time Homebuyers 450,158 1,646 - 451,804 1,646 - 453,450 235 - 00-HOME-0461 Cedar Park Apts. 1,971,721 48,184 3,500 2,016,405 48,184 3,500 2,061,089 236 - 00-HOME-14968 FTHB 79,734 1,500 - 81,234 1,500 - 82,734 240 - 04-STBG-1960 TIG Housing Rehabilitation $ 71,323 $ - $ - $ 71,323 $ - $ - $ 71,323 241 - CDBG 4,152 249 8,000 (3,599) 250 5,000 (8,349)
242 - CDBG Revolving Fund 180,530 1,720 264 181,986 1,720 264 183,442 243 - Revolving Loan Fund - Business Loans 101,498 - - 101,498 - - 101,498 247 - 95-STBG-897 - Housing and Infrastructure 15,098 320 240 15,178 250 240 15,188 249 - 99-STBG-1362 - Housing & Child Care Cent 110,000 - - 110,000 - - 110,000 250 - CDBG Housing and Doris Drive 27,055 60 222 26,893 30 222 26,701 251 - Housing Rehab - 04-STBG-1900 370,884 7,104 - 377,988 7,104 - 385,092 Total Estimated Estimated
Total Budget (Excluding CDBG & HOME): Fund Balance Est. Fund Balance Est. Fund Balance 6/30/2025 Revenues Expenditures 6/30/2026 Revenues Expenditures 6/30/2027 General Fund $ 8,505,872 $ 19,534,879 $ 19,620,920 $ 8,419,831 $ 19,928,982 $ 19,946,611 $ 8,402,202 Measure E Fund 4,549,343 7,631,610 9,711,994 2,468,959 8,055,000 10,510,964 12,995 Measure B Fund 1,232,828 2,760,000 1,820,923 2,171,905 2,785,000 3,186,709 1,770,196 Enterprise Funds 12,402,782 8,785,066 9,074,795 12,113,053 8,851,200 13,714,574 7,249,679 Special Revenue Funds 2,780,148 4,072,667 2,891,736 3,961,079 1,766,437 2,522,093 3,205,423 Capital Projects Funds 5,121,096 8,872,068 8,566,381 5,426,783 11,956,587 14,351,419 3,031,951 Assessment District Funds 217,092 250,746 142,633 325,205 256,692 173,301 408,596 Trust & Agency Funds 734,292 638,374 697,059 675,607 628,637 668,699 635,545 Total: $ 35,543,453 $ 52,545,410 52,526,441 $ 35,562,422 $ 54,228,535 65,074,371 $ 24,716,585 LESS: Transfers: $ (6,771,339) (6,771,339) $ (6,846,455) (6,846,455) Total Operating Budget Net of Transfers: $ 45,774,071 45,755,102 $ 47,382,080 58,227,916 Fiscal Year 2025-26 Fiscal Year 2026-27
Fiscal Year 2025-26 Fiscal Year 2026-27
---FY 2025-26 Estimated--- ---FY 2026-27 Proposed---
---FY 2025-26 Estimated--- ---FY 2026-27 Proposed---

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Actual Actual Actual Estimated Proposed
REVENUES FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Taxes & Assessments $ 13,288,816 13,929,123 14,307,964 14,823,759 15,306,041 Licenses & Permits 287,918 264,756 293,123 263,477 269,370 Franchises 991,507 1,010,504 1,078,630 1,090,506 1,132,531 Fines & Forfeitures 171 432 1,100 1,305 200
Charges for Services 520,356 619,486 722,374 684,704 916,775 Intergovernmental 656,238 354,170 364,023 798,020 623,322 Use of Money & Property 67,450 382,438 280,111 250,812 211,000 Reimbursements 959,109 1,294,498 1,381,183 1,286,215 1,189,332 Miscellaneous Revenue 53,479 52,562 255,428 95,018 41,000 Transfers In 466,970 453,855 516,425 241,063 239,411
TOTAL REVENUES $ 17,292,014 18,361,824 19,200,361 19,534,879 19,928,982

EXPENDITURES
City Council (101) $ 77,938 57,012 63,859 68,004 64,955 City Manager (102) 372,011 367,821 455,339 443,277 412,142 Human Resources (103) 36,544 25,331 22,763 25,000 25,000 Finance (104) 550,711 465,197 490,819 357,140 385,554
Information Technology (105) 337,029 383,438 344,356 460,416 477,395 City Attorney (106) 387,818 367,486 255,704 236,250 251,250 Police Department (201) 5,446,921 6,068,553 6,045,051 6,316,540 6,587,064 Animal Services (202) 282,385 260,639 292,481 275,651 285,514 Fire Department (203) 3,761,920 4,112,355 4,086,888 4,514,772 4,435,797 Community Development - Planning (301) 475,742 311,861 310,909 333,911 365,401 Community Development - Building (302) 494,801 467,140 475,968 406,027 413,070 Public Works - Administration & Engineering (401) 327,616 410,834 434,754 382,841 379,359 Public Works - Streets Maintenance (402) 496,744 592,128 486,818 514,530 517,402 Public Works - Fleet Services (403) 312,349 277,692 364,057 461,919 449,924 Public Works - Facilities (404) 138,972 154,009 130,723 116,269 122,191 Public Works - Capital (406) - 22,299 10,850 - -
Parks and Recreation - Administration (501) 570,469 617,794 639,767 620,811 603,930 Parks and Recreation - Swimming Pool (502) 128,278 196,969 145,156 138,113 140,040 Parks and Recreation - Recreation (503) 27,111 50,371 41,314 15,310 16,960 Non-Departmental (601) 2,118,476 1,807,838 2,225,668 2,335,338 2,500,781 Debt Service (601) 1,446,701 1,469,455 1,451,211 1,433,862 1,430,837 Appropriation for Contingency (601) 164,874 111,612 49,626 89,939 - Transfers Out (601) 628,556 71,957 230,074 75,000 82,044 TOTAL EXPENDITURES $ 18,583,966 18,669,791 19,054,155 19,620,920 19,946,611 Excess / (Deficit) of Revenues over Expenditures $ (1,291,952) (307,967) 146,206 (86,041) (17,630) Beginning Fund Balance $ 9,959,585 8,667,633 8,359,666 8,505,872 8,419,831 Ending Fund Balance $ 8,667,633 8,359,666 8,505,872 8,419,831 8,402,202 Less - Designated Reserves:

Police Department Property Deposits $ 22,846 42,944 20,741 49,268 49,268 Tree Preservation 10,701 10,701 10,701 10,701 10,701
Whispering Pines 153,160 153,160 153,160 153,160 153,160 PARSAC Claim Reserves 75,000 75,000 75,000 75,000 75,000 ADA Access - SB 1186 14,232 14,232 16,724 17,228 17,228 PEG Reserves 93,594 3,941 6,627 6,627 6,627
Corporation Yard Remodel Funds 267,051 267,051 82,051 82,051 82,051 Nevada City Fire Apparatus Funds 25,000 25,000 25,000 25,000 25,000 Pension Stabilization Reserve 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 OPEB Stabilization Reserve 500,000 500,000 500,000 500,000 500,000 Capital and Deferred Maintenance Reserve 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Economic Contingency Reserve 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 Total Designated Reserves $ 6,161,584 6,092,029 5,890,004 5,919,035 5,919,035 Amount Not Obligated at Year End $ 2,506,049 2,267,637 2,615,868 2,500,796 2,483,167 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund Revenue and Expenditure Summary

Item # 9.

Actual Actual Actual Estimated Proposed
Description FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Secured & Unsecured Property Taxes $ 3,220,979 3,347,070 3,513,049 3,702,364 3,925,458 Supplemental Property Taxes 167,438 111,588 67,811 76,868 70,000 Property Tax Homeowners Exemption (HOPT) 23,315 20,628 20,976 20,946 20,946 Property Tax in Lieu of VLF 1,503,671 1,561,713 1,642,012 1,707,459 1,767,220 RPTTF Residual Property Tax Distributions 256,239 506,610 490,626 512,575 512,575 Real Estate Transfer Taxes 66,225 64,649 88,553 82,447 83,271 Sales Tax 7,761,819 7,850,805 7,639,547 7,770,000 7,841,000 Sales Tax Payment to Nevada County (1,158,880) (1,028,389) (979,524) (1,010,100) (1,019,330) Proposition 172 Public Safety Augmentation 157,009 147,664 145,034 150,200 149,900 Transient Occupancy Tax 1,033,199 1,033,225 1,119,104 1,159,000 1,285,000 Fire Department Assessments 257,802 276,451 309,645 317,000 325,000 Cannabis Excise Tax - 37,109 251,131 335,000 345,000
TOTAL TAXES & ASSESSMENTS $ 13,288,816 13,929,123 14,307,964 14,823,759 15,306,041 Business Licenses $ 200,703 201,877 209,090 202,000 211,000 Animal Licenses 5,040 2,502 4,332 4,000 3,000
MVLF Residual Fees 13,958 16,820 21,459 20,808 20,500
SB-1186 Fee (ADA) 7,234 7,006 7,451 - -
Fire Department Permits 1,925 1,320 1,795 3,500 1,700
Police Department Permits 27,233 4,220 17,599 5,000 5,000 Tobacco Licenses 3,000 3,100 6,012 3,000 3,000
Gaming Licenses 1,336 1,336 1,336 1,169 1,169
Bicycle Licenses 1 - 1 - 1
Tree Removal Permits 4,760 4,390 4,698 4,000 4,000
Parking Lot Permits 22,728 22,185 19,350 20,000 20,000
TOTAL LICENSES & PERMITS $ 287,918 264,756 293,123 263,477 269,370 PG&E Franchise Fee 205,383 226,011 267,970 280,506 294,531 Cable TV Franchise Fee 234,122 192,517 159,606 130,000 128,000 Solid Waste Franchise Fee 552,002 591,976 651,054 680,000 710,000 TOTAL FRANCHISES $ 991,507 1,010,504 1,078,630 1,090,506 1,132,531 Business License Penalties $ 171 432 500 1,305 200
Code Enforcement Penalties - - 600 - -
TOTAL FINES & FORFEITURES $ 171 432 1,100 1,305 200
Planning Fees $ 53,070 52,799 87,280 90,000 85,000
Building Fees 350,746 336,067 404,293 360,000 370,000
Fire Department Plan Check Fee 15,258 18,663 20,091 16,000 16,000 Fire Department Miscellaneous 215 20,490 16,274 13,000 15,000 Police Department Miscellaneous 12,053 17,688 16,441 12,000 3,000 Police Department Vehicle Abatement (9,521) 40,841 20,369 30,000 20,000 Police Dept - Report Copies 1,022 993 1,316 500 700
Police Dept - Repossession Fees 15 5 190 75 75
Police Dept - AB 109 - - - - 100,000
Paid Parking Revenue 7,073 5,762 11,883 20,000 170,000
Engineering Fees 31,177 25,781 10,102 15,000 15,000
Mill Street Encroachment Permit 1,743 21,525 20,345 21,645 20,000 Animal Shelter - Dogs Redeemed 19,547 13,862 12,398 6,000 7,000 Animal Shelter - Other Revenues - - 6,538 20,000 20,000 Parks - Field Rentals 23,108 38,652 67,973 50,000 50,000 Parks - Building Rentals 9,305 17,019 22,780 21,356 20,000 Parks - Other Fees and Charges 5,545 9,339 4,101 9,128 5,000 TOTAL CHARGES FOR SERVICES $ 520,356 619,486 722,374 684,704 916,775 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund Revenue Account Detail (Fund 100)

Item # 9.

Actual Actual Actual Estimated Proposed
Description FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund Revenue Account Detail (Fund 100)
Police - Other Grants $ 25,000 - 3,853 - -
COPS Grant - SLESF 190,271 186,159 194,663 201,537 190,000 Miscellaneous State Grants 118,682 - - - -
Miscellaneous Federal Grants - - - 113,500 -
Police POST Reimbursements 18,143 25,006 19,828 10,957 15,000 NJUHS Policing Agreement 90,000 120,000 120,000 120,000 120,000 Strike Team Reimbursements 23,066 - - 332,000 260,000
CalVIP Grant 182,076 (51,022) - - -
Beverage Recycling Program 5,000 5,000 5,000 5,000 5,000 SB 1383 - Mandatory Organic Waste - 69,027 20,679 15,026 33,322 State Highway Funds 4,000 - - - -
TOTAL INTERGOVERNMENTAL $ 656,238 354,170 364,023 798,020 623,322 Interest Earnings $ 160,778 268,058 186,668 240,000 200,000 Unrealized Gain / Loss Investment (100,602) 99,694 79,915 - - City Hall Rentals 7,164 13,696 12,058 9,552 10,000
Fire Facility Rentals 110 990 1,470 1,260 1,000
TOTAL USE OF MONEY & PROPERTY $ 67,450 382,438 280,111 250,812 211,000 NCCFD Reimbursements $ 19,780 - - - -
Nevada City Animal Control Reimbursement 32,663 48,958 48,415 47,508 46,000 Police - Administrative Fee Reimbursement 5,830 6,315 7,440 5,375 5,000 Police - Expense Reimbursement 331 72,247 47,039 7,000 7,000 Fire Department Response Reimbursement 891,181 949,473 966,402 1,007,332 1,012,332 General Expense Reimbursement 9,324 217,505 311,887 219,000 119,000 TOTAL REIMBURSEMENTS $ 959,109 1,294,498 1,381,183 1,286,215 1,189,332 Animal Control - Grants / Donations $ 5,268 2,076 30,698 13,789 1,000 Historical Commission Donation - - 83 1,601 -
Hometown Hero Banner Program - - - 1,050 -
Miscellaneous Grants / Donations 100 - 50,000 - -
Unclaimed Property 12,155 664 - 1,505 -
Cash Over / (Short) - (20) - - -
Copies / Retail Sales Revenue - 24 - - -
Late Fees 10,943 12,402 17,927 10,000 10,000
Sale of Fixed Assets - - 10,000 6,473 -
Insurance Refunds & Payments 6,774 16,601 87,757 43,200 15,000 Miscellaneous Revenue 18,239 20,815 58,963 17,400 15,000 TOTAL MISCELLANEOUS $ 53,479 52,562 255,428 95,018 41,000 Transfers In from Other Funds $ 466,970 453,855 516,425 241,063 239,411 TOTAL TRANSFERS IN $ 466,970 453,855 516,425 241,063 239,411 TOTAL GENERAL FUND $ 17,292,014 18,361,824 19,200,361 19,534,879 19,928,982

Item # 9.

Actual Actual Actual Estimated Proposed
Departmental Expenditure Account Detail FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City Council - 101
Personal Services
Salaries - Regular $ 18,539 15,984 26,200 33,600 30,300 FICA 1,224 1,300 2,004 2,571 2,318
Total Personal Services $ 19,763 17,284 28,204 36,171 32,618 Services and Supplies
Office Supplies $ 1,790 - - - -
Dues & Subscriptions 12,868 15,093 9,796 10,063 10,337
Operating Materials 18,300 7,942 3,332 4,000 4,000
Printing / Advertising 975 1,466 4,167 2,500 2,500
Contractual Services 17 - 2,525 270 500
Elections Costs 10,461 517 - - -
Conferences 13,764 13,749 15,835 15,000 15,000
Total Services and Supplies $ 58,175 38,767 35,655 31,833 32,337 Capital Outlay
Other Machinery & Equipment $ - 961 - - -
Total Capital Outlay $ - 961 - - -
Total City Council $ 77,938 57,012 63,859 68,004 64,955 City Manager - 102
Personal Services
Salaries - Regular $ 237,431 232,115 245,790 284,603 267,948 Salaries - Part-Time 1,503 10,738 4,977 10,005 -
FICA 14,049 14,972 15,910 22,799 20,829
PERS Retirement 27,306 28,498 26,679 23,840 27,239
Health / Dental / Vision / Life Ins 64,330 52,524 59,356 63,788 68,469 Deferred Compensation 2,905 3,394 3,310 2,706 3,475
Total Personal Services $ 347,524 342,241 356,022 407,741 387,960 Services and Supplies
Office Supplies $ 4,197 57 1,678 - 500
Communications - - 1,049 709 855
Postage - 1,026 278 - -
Dues & Subscriptions 3,379 405 345 132 132
Membership Dues - 500 2,175 1,695 1,695
Operating Materials 6,096 8,694 5,978 5,000 2,500
Printing / Advertising 822 - 133 500 500
Contractual Services 3,718 3,055 65,147 25,000 2,000
Elections Costs 1,571 11,843 12,370 1,500 13,000
Conferences 4,704 - 10,164 1,000 3,000
Total Services and Supplies $ 24,487 25,580 99,317 35,536 24,182 Total City Manager $ 372,011 367,821 455,339 443,277 412,142 Human Resources - 103
Services and Supplies
Contractual Services $ 36,544 25,331 22,763 25,000 25,000 Total Services and Supplies $ 36,544 25,331 22,763 25,000 25,000 Total Human Resources $ 36,544 25,331 22,763 25,000 25,000 Finance - 104
Personal Services
Salaries - Regular $ 325,487 273,859 284,513 188,714 201,828 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund (Fund 100)

Item # 9.

Actual Actual Actual Estimated Proposed
Departmental Expenditure Account Detail FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund (Fund 100)
Overtime 2,732 2,306 1,725 1,500 2,000
FICA 23,068 19,782 20,499 14,534 15,558
PERS Retirement 25,456 23,695 21,037 14,739 15,169
Health / Dental / Vision / Life Ins 83,741 56,864 64,935 45,603 48,510 Deferred Compensation 5,214 6,046 4,393 1,000 1,000
Total Personal Services $ 465,698 382,552 397,102 266,090 284,064 Services and Supplies
Office Supplies $ 2,229 1,294 1,259 2,500 2,500
Communications - - 338 450 540
Postage - 4,591 1,481 - -
Operating Materials 3,546 1,161 1,465 - -
Contractual Services 66,319 65,801 80,484 85,000 95,000 Maintenance Contracts 8,992 8,992 7,494 - -
Bank Service Charges 1,392 283 282 400 400
Conferences & Travel 2,535 523 914 2,700 3,050
Total Services and Supplies $ 85,013 82,645 93,717 91,050 101,490 Total Finance $ 550,711 465,197 490,819 357,140 385,554 Information Technology - 105
Personal Services
Salaries - Regular $ - - 47,285 147,579 155,479
FICA - - 3,650 11,339 11,944
PERS Retirement - - 5,849 17,025 17,883
Health / Dental / Vision / Life Ins - - 9,278 27,990 36,379 Total Personal Services $ - - 66,062 203,933 221,685
Services and Supplies
Office Supplies $ 146 269 (31) 500 500
Communications 34,604 72,049 74,059 85,508 71,888
Postage 109 - - - -
Dues & Subscriptions 250 - - - -
Membership Dues - 130 65 130 130
Utilities 4,844 1,775 - - -
Software 14,951 13,037 49,710 230,000 225,733
Operating Materials 78 - 12,225 50,000 50,000
Contractual Services 321,095 513,642 359,003 38,000 51,600 Conferences & Travel - 1,580 - - 3,000
Total Services and Supplies $ 376,077 602,482 495,031 404,138 402,851 Cost Allocation
Non-Personal Overhead Transfer $ (150,430) (255,626) (229,572) (147,655) (147,140) Total Cost Allocation $ (150,430) (255,626) (229,572) (147,655) (147,140) Capital Outlay
Technology $ 107,542 32,742 12,835 - -
Other Machinery & Equipment 3,840 3,840 - - -
Total Capital Outlay $ 111,382 36,582 12,835 - -
Total Information Technology $ 337,029 383,438 344,356 460,416 477,395 City Attorney - 106
Services and Supplies
Contractual Services $ 26,076 - - - -
Legal Services 361,742 489,982 340,938 315,000 335,000
Total Services and Supplies $ 387,818 489,982 340,938 315,000 335,000 Cost Allocation
Non-Personal Overhead Transfer $ - (122,496) (85,234) (78,750) (83,750)

Item # 9.

Actual Actual Actual Estimated Proposed
Departmental Expenditure Account Detail FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund (Fund 100)
Total Cost Allocation $ - (122,496) (85,234) (78,750) (83,750) Total City Attorney $ 387,818 367,486 255,704 236,250 251,250 Police - 201
Personal Services
Salaries - Regular $ 2,576,948 2,787,053 2,909,727 3,067,555 3,349,413 Salaries - Part-Time 70,792 41,910 32,438 11,809 16,533 Overtime 280,014 294,568 250,391 280,000 265,000
Shift Differential 30,358 37,745 26,349 28,000 28,000
FICA 209,939 228,455 233,206 240,396 263,104
PERS Retirement 464,486 565,466 565,349 569,596 602,517 Health / Dental / Vision / Life Ins 511,032 499,263 470,215 458,871 473,396 Deferred Compensation 6,374 37,481 35,743 42,692 50,097 Uniform / Uniform Allowance 34,200 53,454 19,614 35,375 36,219 Unemployment 5,892 - - - -
Total Personal Services $ 4,190,035 4,545,395 4,543,032 4,734,294 5,084,279 Services and Supplies
Office Supplies $ 4,418 7,373 4,346 5,000 5,000
Communications 62,166 68,996 86,631 87,780 81,000
Postage 848 2,807 1,115 - -
Dues & Subscriptions 1,753 1,432 1,461 2,500 1,720
Membership Dues 3,821 2,796 2,906 3,000 3,000
Fuel & Oil 120,524 128,997 77,599 40,000 45,000
Utilities 921 792 829 3,600 5,530
Software 168,389 88,024 102,431 91,566 126,937
Small Tools - - 2,510 - -
Operating Materials 105,924 109,777 51,070 100,000 80,000 Printing / Advertising 3,940 5,278 2,451 4,000 4,000
Contractual Services 614,074 938,901 998,970 1,080,000 988,468 Maintenance Contracts - 9,107 20,489 21,000 20,630
Vehicle Towing 9,373 10,574 15,955 12,000 10,000
Conferences & Travel 61,408 77,484 68,391 62,000 62,000 Building Repairs & Maintenance 16,991 12,608 7,651 7,500 7,500 Automotive Repairs & Maintenance 65,098 47,065 57,045 60,000 60,000 Equipment Maintenance 402 - 169 2,300 2,000
Total Services and Supplies $ 1,240,050 1,512,011 1,502,019 1,582,246 1,502,785 Capital Outlay
Vehicles $ 1,603 (883) - - -
Technology 1,385 12,030 - - -
Other Machinery & Equipment 13,848 - - - -
Total Capital Outlay $ 16,836 11,147 - - -
Total Police $ 5,446,921 6,068,553 6,045,051 6,316,540 6,587,064 Animal Services - 202
Personal Services
Salaries - Regular $ 131,456 124,248 108,980 93,316 112,818 Salaries - Part-Time - 241 30,183 35,034 32,367
Overtime 8,232 14,546 10,081 5,000 6,000
FICA 10,097 9,995 10,608 9,819 11,107
PERS Retirement 9,423 8,508 7,968 7,428 8,946
Health / Dental / Vision / Life Ins 42,278 40,279 38,701 37,865 43,282 Uniform / Uniform Allowance 5,737 794 76 800 500
Unemployment - - 309 3,000 - Page 263
Item # 9.

Actual Actual Actual Estimated Proposed
Departmental Expenditure Account Detail FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund (Fund 100)
Total Personal Services $ 207,223 198,611 206,906 192,262 215,020 Services and Supplies
Office Supplies $ 1,089 1,532 1,138 1,200 1,200
Communications 1,811 1,562 1,406 1,400 2,000
Membership Dues 100 100 150 - -
Fuel & Oil 2,290 1,508 1,778 - -
Operating Materials 20,189 17,276 30,521 30,000 20,000
Printing / Advertising 423 146 408 500 500
Contractual Services 35,161 35,492 41,991 38,289 35,000 Maintenance Contracts - 3,199 6,779 8,000 8,494
Conferences & Travel 479 450 653 1,000 1,000
Building Repairs & Maintenance 13,596 728 751 3,000 2,000 Automotive Repairs & Maintenance 24 35 - - 300
Total Services and Supplies $ 75,162 62,028 85,575 83,389 70,494 Total Animal Services $ 282,385 260,639 292,481 275,651 285,514 Fire - 203
Personal Services
Salaries - Regular $ 1,680,233 1,955,252 1,961,205 2,024,104 2,076,016 Salaries - Part-Time (54,244) 8,594 3,038 - -
Overtime 668,010 454,834 443,132 400,000 400,000
FLSA Overtime - - 9,156 46,491 44,742
Overtime - Strike Team - - - 300,000 250,000
FICA 162,613 180,264 196,052 160,611 164,313
PERS Retirement 308,400 360,888 354,996 345,928 353,896 Health / Dental / Vision / Life Ins 298,175 307,558 354,451 360,122 354,540 Deferred Compensation 3,894 3,898 3,896 4,488 5,000
Uniform / Uniform Allowance 12,429 23,214 16,565 23,325 22,125 Unemployment - - 1,360 - -
Total Personal Services $ 3,079,510 3,294,502 3,343,851 3,665,069 3,670,633 Services and Supplies
Office Supplies $ 13,928 8,312 10,269 7,000 12,000
Communications 31,687 28,561 23,348 26,700 26,700
Postage 639 262 4 - -
Dues & Subscriptions 4,282 7,052 4,512 5,000 6,079
Fuel & Oil 73,594 87,636 78,018 70,000 80,000
Utilities 5,994 4,646 5,060 4,700 4,700
Operating Materials 50,843 79,842 58,901 65,000 75,000
Printing / Advertising 410 231 610 500 500
Contractual Services 299,718 345,233 346,582 329,000 347,015 Maintenance Contracts - - 1,551 8,000 10,820
Wildfire Mitigation Costs - 28,062 - - -
Liability Insurance 1,800 - - - -
Conferences & Travel 12,284 12,808 29,277 28,000 30,000 Building Repairs & Maintenance 43,820 43,837 39,063 45,000 45,000 Automotive Repairs & Maintenance 141,394 169,348 143,605 145,000 125,000 Property Tax Collection Fees 2,017 2,023 2,237 2,303 2,350 Total Services and Supplies $ 682,410 817,853 743,037 736,203 765,164 Capital Outlay
Other Machinery & Equipment $ - - - 113,500 -
Total Capital Outlay $ - - - 113,500 -
Total Fire $ 3,761,920 4,112,355 4,086,888 4,514,772 4,435,797

Item # 9.

Actual Actual Actual Estimated Proposed
Departmental Expenditure Account Detail FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund (Fund 100)
Planning - 301
Personal Services
Salaries - Regular $ 302,524 184,357 192,312 198,144 224,209 Overtime 24 78 25 100 100
FICA 21,010 13,762 14,745 15,158 17,152
PERS Retirement 27,100 20,267 21,396 23,643 26,057
Health / Dental / Vision / Life Ins 55,313 46,752 47,523 62,639 69,127 Uniform / Uniform Allowance 2,335 - - - -
Personnel Services Overhead Transfer (3,346) (2,849) (2,695) (3,000) (3,000) Total Personal Services $ 404,960 262,367 273,306 296,684 333,644 Services and Supplies
Office Supplies $ 503 65 - - -
Postage - 1,451 1,179 - -
Dues & Subscriptions 579 12,261 4,941 4,000 4,000
Membership Dues - 592 609 627 627
Software 350 - - 9,600 10,330
Operating Materials 2,259 4,132 539 1,000 1,000
Printing / Advertising 8,463 3,991 4,172 9,000 5,000
Contractual Services 58,352 25,671 24,388 11,000 8,800
Conferences & Travel 276 1,331 1,775 2,000 2,000
Total Services and Supplies $ 70,782 49,494 37,603 37,227 31,757 Total Planning $ 475,742 311,861 310,909 333,911 365,401 Building - 302
Personal Services
Salaries - Regular $ 304,469 264,861 261,737 189,882 194,619 Salaries - Part-Time 4,350 6,325 1,050 21,755 21,755
Overtime 638 2,097 768 400 400
FICA 22,513 19,887 19,257 16,190 16,553
PERS Retirement 30,081 30,520 30,563 24,262 24,687
Health / Dental / Vision / Life Ins 55,515 60,719 68,549 46,441 43,946 Deferred Compensation 583 - - - -
Total Personal Services $ 418,149 384,409 381,924 298,930 301,960 Services and Supplies
Office Supplies $ 901 678 557 1,000 1,000
Communications (71) - 540 - -
Postage - 91 89 - -
Dues & Subscriptions 1,925 - 100 - -
Membership Dues - 354 358 450 362
Fuel & Oil 1,166 1,144 1,058 - -
Software - - - 15,026 15,800
Operating Materials 1,419 828 345 3,000 3,000
Printing / Advertising 496 377 39 500 500
Contractual Services 61,317 71,579 68,938 60,000 67,448 Bank Service Charges 6,517 5,092 21,687 26,000 22,000
Conferences & Travel 2,982 749 226 1,000 1,000
Automotive Repairs & Maintenance - 1,839 107 121 -
Total Services and Supplies $ 76,652 82,731 94,044 107,097 111,110 Total Building $ 494,801 467,140 475,968 406,027 413,070

Item # 9.

Actual Actual Actual Estimated Proposed
Departmental Expenditure Account Detail FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund (Fund 100)
Administration & Engineering - 401
Personal Services
Salaries - Regular $ 217,016 263,882 277,817 242,895 250,351 Overtime 2,713 813 514 500 500
Stand-by / Callback 356 - - - -
FICA 16,353 19,024 19,994 18,639 19,344
PERS Retirement 22,423 29,715 32,908 29,158 29,737
Health / Dental / Vision / Life Ins 55,408 50,783 65,866 59,961 58,790 Deferred Compensation - - - - 3,510
Uniform / Uniform Allowance 700 289 130 - 200
Total Personal Services $ 314,969 364,506 397,229 351,153 362,432 Services and Supplies
Office Supplies $ 729 1,949 3,108 3,000 3,000
Communications 1,053 1,371 4,063 3,500 2,608
Postage - 1,429 384 - -
Dues & Subscriptions - 2,190 160 180 300
Membership Dues 120 - - - -
Fuel & Oil 1,922 397 - - -
Software 3,376 3,950 4,857 3,340 3,507
Operating Materials 49 854 796 500 500
Printing / Advertising 118 29 114 300 300
Contractual Services 4,792 5,725 23,470 19,668 5,012
Conferences & Travel 350 1,522 - 500 1,000
Automotive Repairs & Maintenance 138 1,055 573 700 700
Total Services and Supplies $ 12,647 20,471 37,525 31,688 16,927 Capital Outlay
Vehicles $ - 23,784 - - -
Technology - 2,073 - - -
Total Capital Outlay $ - 25,857 - - -
Total Administration & Engineering $ 327,616 410,834 434,754 382,841 379,359 Streets Maintenance - 402
Personal Services
Salaries - Regular $ 206,549 210,818 199,202 242,705 255,778 Salaries - Part-Time 4,971 - - - -
Overtime 8,693 7,709 4,966 14,000 9,000
Stand-by / Callback 7,793 9,087 6,209 9,500 9,000
FICA 17,103 16,650 15,539 18,567 19,567
PERS Retirement 15,474 16,055 15,427 19,319 20,283
Health / Dental / Vision / Life Ins 75,371 58,387 48,256 70,174 72,599 Uniform / Uniform Allowance 6,443 7,388 6,843 7,000 7,000 Total Personal Services $ 342,397 326,094 296,442 381,265 393,227 Services and Supplies
Office Supplies $ 29 81 113 100 100
Communications 1,791 1,815 1,948 1,884 880
Fuel & Oil 20,882 28,149 14,343 500 500
Utilities - - - 706 740
Small Tools - - 1,893 1,000 2,000
Operating Materials 64,591 99,623 49,912 62,000 50,000
Printing / Advertising 6,438 - 483 - -
Contractual Services 26,917 55,552 87,573 30,000 33,380 Maintenance Contracts 10,161 4,771 3,145 575 575
Liability Insurance - 250 - - -

Item # 9.

Actual Actual Actual Estimated Proposed
Departmental Expenditure Account Detail FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund (Fund 100)
Conferences & Travel - - - 500 -
Automotive Repairs & Maintenance 20,744 42,693 24,454 30,000 30,000 Equipment Rental 1,323 1,490 1,195 1,000 1,000
Equipment Maintenance 1,471 6,995 5,317 5,000 5,000
Total Services and Supplies $ 154,347 241,419 190,376 133,265 124,175 Capital Outlay
Vehicles $ - 475 - - -
Other Machinery & Equipment - 24,140 - - -
Total Capital Outlay $ - 24,615 - - -
Total Streets Maintenance $ 496,744 592,128 486,818 514,530 517,402 Fleet - 403
Personal Services
Salaries - Regular $ 158,318 117,864 134,573 132,179 140,186 Overtime 18,332 42,794 22,266 24,000 24,000
Overtime - Strike Team - - - 32,000 10,000
FICA 15,139 11,875 11,516 10,112 10,724
PERS Retirement 11,794 8,903 10,511 10,521 11,117
Health / Dental / Vision / Life Ins 40,146 33,971 40,451 39,983 41,647 Uniform / Uniform Allowance 1,975 1,920 1,180 1,200 1,200 Unemployment - - - 557 -
Total Personal Services $ 245,704 217,327 220,497 250,552 238,874 Services and Supplies
Office Supplies $ 801 - - 200 200
Communications 313 346 377 107 -
Dues & Subscriptions 2,514 739 793 - -
Fuel & Oil 15,395 11,175 129,347 200,000 200,000
Software - - - 860 900
Small Tools 3,086 2,704 3,762 3,000 3,000
Operating Materials 11,340 9,718 1,050 2,000 2,000
Contractual Services 1,633 1,036 7,752 4,200 3,950
Building Repairs & Maintenance - 4,682 - - -
Automotive Repairs & Maintenance 31,563 29,965 479 1,000 1,000 Total Services and Supplies $ 66,645 60,365 143,560 211,367 211,050 Total Fleet $ 312,349 277,692 364,057 461,919 449,924
Facilities - 404
Personal Services
Salaries - Regular $ 56,495 59,937 60,353 63,315 61,948 FICA 4,112 4,384 4,460 4,885 4,780
PERS Retirement 6,928 8,436 8,479 8,978 8,772
Health / Dental / Vision / Life Ins 9,787 10,230 11,148 12,553 13,743 Uniform / Uniform Allowance 846 754 1,321 900 900
Total Personal Services $ 78,168 83,741 85,761 90,631 90,143 Services and Supplies
Office Supplies $ 51 105 - 50 50
Communications 50 47 587 588 588
Fuel & Oil 1,622 725 167 - -
Operating Materials 15,734 17,870 13,120 8,000 12,000
Contractual Services 30,155 11,007 23,106 6,000 7,350
Maintenance Contracts - 6,211 7,982 11,000 12,060
Building Repairs & Maintenance 150 - - - -

Item # 9.

Actual Actual Actual Estimated Proposed
Departmental Expenditure Account Detail FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund (Fund 100)
Automotive Repairs & Maintenance 216 326 - - -
Total Services and Supplies $ 47,978 36,291 44,962 25,638 32,048 Capital Outlay
Vehicles $ - 33,977 - - -
Other Machinery & Equipment 12,826 - - - -
Total Capital Outlay $ 12,826 33,977 - - -
Total Facilities $ 138,972 154,009 130,723 116,269 122,191 Public Works Capital - 406
Capital Outlay
Dorsey Marketplace $ - 22,299 10,850 - -
Total Capital Outlay $ - 22,299 10,850 - -
Total Public Works Capital $ - 22,299 10,850 - -
Parks Administration - 501
Personal Services
Salaries - Regular $ 187,259 240,459 246,309 250,636 244,927 Salaries - Part-Time - - - 29,775 19,673
Overtime 4,897 7,701 6,921 4,000 4,000
Stand-by / Callback 6,333 5,175 2,460 3,000 3,000
FICA 13,473 17,499 18,464 21,484 20,316
PERS Retirement 13,318 18,128 18,000 17,935 18,975
Health / Dental / Vision / Life Ins 83,436 72,841 69,712 60,109 50,838 Uniform / Uniform Allowance 2,648 3,690 3,258 3,500 3,500 Total Personal Services $ 311,364 365,493 365,124 390,439 365,229 Services and Supplies
Office Supplies $ - 82 169 100 100
Communications 300 401 431 872 1,222
Dues & Subscriptions 650 - 563 200 -
Fuel & Oil 9,658 8,372 4,978 1,000 700
Utilities 2,888 3,159 2,704 9,000 9,000
Operating Materials 76,661 108,083 51,267 78,700 63,000 Printing / Advertising 502 615 1,209 500 500
Recycle 2,400 - - - -
Contractual Services 28,223 76,911 140,494 135,000 60,779 Maintenance Contracts 102,317 44,414 21,158 2,500 100,900 Vehicle Towing - 2,625 - - -
Automotive Repairs & Maintenance 309 304 54 500 500
Equipment Rental 119 - - - -
Equipment Maintenance 1,165 6,859 660 2,000 2,000
Total Services and Supplies $ 225,192 251,825 223,687 230,372 238,701 Capital Outlay
Vehicles $ - 476 - - -
Other Machinery & Equipment 33,913 - 50,956 - -
Total Capital Outlay $ 33,913 476 50,956 - -
Total Parks Administration $ 570,469 617,794 639,767 620,811 603,930 Swimming Pool - 502
Personal Services
Salaries - Regular $ 17,743 31,020 26,921 - -
Salaries - Part-Time 4,971 - - - -

Item # 9.

Actual Actual Actual Estimated Proposed
Departmental Expenditure Account Detail FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund (Fund 100)
Overtime 484 660 560 - -
FICA 1,609 2,189 1,939 - -
PERS Retirement 1,254 2,325 2,001 - -
Health / Dental / Vision / Life Ins 5,545 9,646 8,315 - - Total Personal Services $ 31,606 45,840 39,736 - -
Services and Supplies
Office Supplies $ - 227 - - -
Communications 4,796 3,666 398 113 -
Dues & Subscriptions - 1,613 1,148 - -
Chemicals 3,547 7,652 20,522 40,000 40,000
Operating Materials 26,001 36,894 16,050 8,000 7,000
Contractual Services 23,578 95,602 63,627 90,000 76,900 Maintenance Contracts 32,209 5,475 3,675 - 16,140
Conferences & Travel 720 - - - -
Total Services and Supplies $ 90,851 151,129 105,420 138,113 140,040 Capital Outlay
Other Machinery & Equipment $ 5,821 - - - -
Total Capital Outlay $ 5,821 - - - -
Total Swimming Pool $ 128,278 196,969 145,156 138,113 140,040 Recreation - 503
Personal Services
Salaries - Regular $ 7,143 15,670 16,172 - -
FICA 498 1,131 1,225 - -
PERS Retirement 461 1,146 1,193 - -
Health / Dental / Vision / Life Ins 1,704 3,939 4,371 - - Uniform / Uniform Allowance 263 300 1,180 - -
Total Personal Services $ 10,069 22,186 24,141 - -
Services and Supplies
Communications $ 364 409 447 460 460
Fuel & Oil - 1,338 - 150 300
Small Tools - 860 1,893 1,000 1,500
Operating Materials 6,567 1,313 1,045 1,000 1,000
Contractual Services 1,962 4,223 2,048 2,700 2,700
Maintenance Contracts 6,115 7,513 7,363 6,000 6,000
Automotive Repairs & Maintenance 2,034 12,529 4,377 4,000 5,000 Total Services and Supplies $ 17,042 28,185 17,173 15,310 16,960 Total Recreation $ 27,111 50,371 41,314 15,310 16,960
Non-Departmental - 601
Personal Services
PERS Unfunded Liability $ 299,256 - 239,570 474,305 677,986 Retiree Health Insurance 107,879 126,024 118,589 140,000 140,000 Workers Compensation 276,266 316,763 368,881 340,000 339,243 Total Personal Services $ 683,401 442,787 727,040 954,305 1,157,230 Services and Supplies
Office Supplies $ 3,588 1,328 3,257 3,000 3,000
Communications 57,428 64,740 66,536 55,000 60,000
Postage - 933 3,132 6,500 6,000
Dues & Subscriptions 4,188 4,916 3,564 1,399 1,400
Utilities 471,468 381,597 517,472 400,000 437,500
Operating Materials 2,844 4,701 260 1,000 1,000
Printing / Advertising - 169 347 500 -

Item # 9.

Actual Actual Actual Estimated Proposed
Departmental Expenditure Account Detail FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
General Fund (Fund 100)
Contractual Services 85,191 143,346 92,185 98,000 112,783 Auditing Services 14,329 15,177 38,758 26,553 30,611
Liability Insurance 523,939 467,310 579,783 569,085 556,108 Bank Service Charges 97,207 13,270 20,542 17,500 17,600 Community Contributions (1,062) (3,959) 10,300 - -
Building Repairs & Maintenance 478 - - - -
Property Tax Collection Fees 63,204 62,822 66,662 71,126 74,550 Other Costs 81,130 88,993 85,520 70,000 33,000
Expenditure Adjustment - 89,708 - - -
Total Services and Supplies $ 1,403,932 1,335,051 1,488,318 1,319,663 1,333,552 Capital Outlay
Other Machinery & Equipment $ 31,143 30,000 - - 10,000
Redwood Tree Removal - - 10,310 24,000 -
Reroof 530 Freeman Lane - - - 37,370 -
Total Capital Outlay $ 31,143 30,000 10,310 61,370 10,000 Debt Service
Principal $ 716,000 766,000 791,000 811,000 831,000
Interest 606,528 580,752 553,176 524,700 495,504
Lease Principal 94,369 95,226 81,660 74,254 81,933
Lease Interest 29,804 27,477 25,375 23,908 22,400
Total Debt Service $ 1,446,701 1,469,455 1,451,211 1,433,862 1,430,837 Contingency
Contingency $ 164,874 68,637 49,626 89,939 -
Contingency Reserve Appropriation - 42,975 - - -
Total Contingency $ 164,874 111,612 49,626 89,939 -
Transfers Out
Transfers Out $ 628,556 71,957 230,074 75,000 82,044
Total Transfers Out $ 628,556 71,957 230,074 75,000 82,044 Total Non-Departmental $ 4,358,607 3,460,862 3,956,579 3,934,139 4,013,662 Total Appropriations - General Fund $ 18,583,966 18,669,791 19,054,155 19,620,920 19,946,611

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Measure E Sales Tax $ 6,992,271 7,062,106 7,017,687 7,053,000 7,150,000 TOTAL TAXES & ASSESSMENTS $ 6,992,271 7,062,106 7,017,687 7,053,000 7,150,000 Strike Team Reimbursements $ - - - 200,000 200,000
TOTAL INTERGOVERNMENTAL $ - - - 200,000 200,000
Interest Earnings $ 34,912 105,662 108,814 90,000 50,000 Unrealized Gain / Loss Investment 1,943 (12,832) 43,874 - - TOTAL USE OF MONEY & PROPERTY $ 36,855 92,830 152,688 90,000 50,000 NCCFD Reimbursements $ 980 - - - -
Fire Department Response Reimbursements - - 3,028 13,000 - Fire Department Expense Reimbursements - - - 20,093 -
TOTAL REIMBURSEMENTS $ 980 - 3,028 33,093 -
Sale of Fixed Assets $ - - - - 450,000
Insurance Refunds & Payments - 52,188 - - 60,000
Loan Proceeds 219,718 179,315 224,358 255,517 145,000
TOTAL MISCELLANEOUS $ 219,718 231,503 224,358 255,517 655,000 Transfers In from Other Funds $ (263,269) - - - -
TOTAL TRANSFERS IN $ (263,269) - - - -
TOTAL REVENUES $ 6,986,555 7,386,439 7,397,761 7,631,610 8,055,000

EXPENDITURES
Police - 201
Personal Services
Salaries - Regular $ 978,675 1,070,570 1,111,916 1,061,526 1,031,101 Overtime 192,598 183,944 214,073 240,000 220,000
Shift Differential 15,841 15,116 26,233 20,000 20,000
FICA 87,333 93,309 100,518 83,589 81,199
PERS Retirement 145,249 171,161 175,779 150,961 152,714 Health / Dental / Vision / Life Ins 189,289 179,439 179,097 127,106 135,294 Deferred Compensation - 18,456 20,326 21,511 21,955
Uniform / Uniform Allowance 5,221 11,617 3,459 8,375 8,375 Unemployment 5,998 - - - -
Workers Compensation 84,498 101,017 - - -
Total Personal Services $ 1,704,702 1,844,629 1,831,401 1,713,068 1,670,639 Services and Supplies
Communications $ - - 180 - -
Operating Materials 29,725 4,715 5,449 10,000 155,000
Contractual Services 132,105 132,645 163,782 142,000 209,142 Conferences & Travel - 68 - - -
Automotive Repairs - - 20,241 - -
Other Costs - - - 1,817 -
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
GF Measure E Sales Tax Fund (Fund 200)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
GF Measure E Sales Tax Fund (Fund 200)
Total Services and Supplies $ 161,830 137,428 189,652 153,817 364,142 Capital Outlay
Vehicles $ 62,481 135,483 48,742 25,000 91,500
Other Machinery & Equipment 219,718 179,316 224,358 255,517 570,000 Total Capital Outlay $ 282,199 314,799 273,100 280,517 661,500 Debt Service
Lease Principal $ 153,472 204,748 237,169 231,010 275,000 Total Debt Service $ 153,472 204,748 237,169 231,010 275,000 Total Police $ 2,302,203 2,501,604 2,531,322 2,378,412 2,971,281 Fire - 203
Personal Services
Salaries - Regular $ 770,811 894,999 837,649 895,217 972,078 Salaries - Part-Time 64,331 - - - -
Overtime 271,537 298,071 214,840 260,000 250,000
FLSA Overtime 11 917 3,741 25,927 26,888
Overtime - Strike Team - - - 200,000 200,000
FICA 85,547 92,153 93,668 71,362 77,274
PERS Retirement 119,831 146,591 140,324 146,166 156,599 Health / Dental / Vision / Life Ins 101,067 122,991 169,603 191,243 179,193 Uniform / Uniform Allowance 16,040 16,675 8,942 11,150 11,150 Unemployment 113 - 1,360 - -
Total Personal Services $ 1,429,288 1,572,397 1,470,127 1,801,065 1,873,182 Services and Supplies
Communications $ - 2,846 783 - -
Software - - - 721 721
Operating Materials 59,453 55,443 114,283 65,000 70,000 Printing / Advertising 569 - - - -
Contractual Services 84,964 70,180 101,256 82,500 95,800 Liability Insurance 1,033 - - - -
Conferences & Travel 15,020 5,578 10,854 12,000 15,000
Building Repairs & Maintenance - 2,283 - - -
Automotive Repairs & Maintenance 221 3,292 - - -
Total Services and Supplies $ 161,260 139,622 227,176 160,221 181,521 Capital Outlay
Vehicles $ - 143,867 - 80,000 2,151,138
Other Machinery & Equipment 223,499 113,728 - 700,000 - Total Capital Outlay $ 223,499 257,595 - 780,000 2,151,138 Debt Service
Lease Principal $ 4,480 81 - - -
Total Debt Service $ 4,480 81 - - -
Total Fire $ 1,818,527 1,969,695 1,697,303 2,741,286 4,205,841 Administration & Engineering - 401
Services and Supplies
Contractual Services $ 12,235 - - - -
Total Services and Supplies $ 12,235 - - - -
Total Administration & Engineering $ 12,235 - - - -

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
GF Measure E Sales Tax Fund (Fund 200)
Public Works Capital - 406
Personal Services
FICA $ 448 131 112 5 -
PERS Retirement 437 175 123 25 -
Health / Dental / Vision / Life Ins 207 268 256 48 -
Total Personal Services $ 1,092 574 491 78 -
Services and Supplies
Operating Materials $ - - 7,678 - -
Contractual Services - - 88,741 20,000 10,000
Maintenance Contracts - - 105,645 80,000 84,000
Total Services and Supplies $ - - 202,064 100,000 94,000 Capital Outlay
Police Dept Radio Communications $ 339,861 32,863 192,510 - - Measure E Parks Projects 339,824 227,092 270,874 - -
Total Capital Outlay $ 679,685 259,955 463,384 - -
Total Public Works Capital $ 680,777 260,529 665,939 100,078 94,000 Non-Departmental - 601
Personal Services
PERS Unfunded Liability $ 72,781 - 61,719 116,028 151,420 Workers Compensation - - 113,085 101,573 89,386
Total Personal Services $ 72,781 - 174,804 217,601 240,807 Services and Supplies
Contractual Services $ 2,882 8,072 2,359 4,200 3,500
Liability Insurance 92,121 131,816 162,462 162,588 167,707 Total Services and Supplies $ 95,003 139,888 164,821 166,788 171,207 Debt Service
Principal $ 565,541 574,590 583,784 593,124 602,614
Interest 97,288 88,239 79,045 69,705 60,215
Total Debt Service $ 662,829 662,829 662,829 662,829 662,829 Transfers Out
Transfers Out $ 1,918,859 2,002,596 634,418 3,445,000 2,165,000 Total Transfers Out $ 1,918,859 2,002,596 634,418 3,445,000 2,165,000 Total Non-Departmental $ 2,749,472 2,805,313 1,636,872 4,492,218 3,239,843 TOTAL EXPENDITURES $ 7,563,214 7,537,141 6,531,436 9,711,994 10,510,964 Excess (Deficit) of Revenues Over Expenditures $ (576,659) (150,702) 866,325 (2,080,384) (2,455,964) Beginning Fund Balance $ 4,410,379 3,833,720 3,683,018 4,549,343 2,468,959 Ending Fund Balance $ 3,833,720 3,683,018 4,549,343 2,468,959 12,995

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
GF Measure E Sales Tax Fund (Fund 200)
Actual Actual Actual Estimated Proposed
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Police Capital - Vehicles / Buildout $ 215,953 340,231 285,911 256,010 366,500 Police Capital - Equipment 219,718 179,316 224,358 255,517 570,000 Fire Capital - Fire Truck - - - 700,000 -
Fire Capital - Vehicles / Buildout 4,480 143,948 - 80,000 2,151,138 Fire Capital - Equipment / Radios 223,499 113,728 - - - Police Dept. Radio Infrastructure 339,861 32,863 192,510 - - Measure E Park Projects / Maintenance 339,824 227,092 270,874 - - Trf to Capital 61220 - Annual Street Maintenance 48,363 9,164 - - - Trf to Capital 61330 - Annual Street Rehab 38,702 94,655 - - - Trf to Capital 62740 - Bank Street Bridge - - - - 115,000 Trf to Capital 63330 - Wolf Creek ATP Connectivi - - - - 400,000 Trf to Capital 63350 - Wolf Creek Trail Study - - - - 150,000 Trf to Capital 63450 - McCourtney Rd Pedestrian I - - - - 100,000 Trf to Capital 63455 - South Auburn & Colfax Rou - - - - 100,000 Trf to Capital 63850 - Measure E Street Rehab 178,587 896,186 128,118 1,130,000 930,000 Trf to Capital 64140 - Measure E Park Projects 44,842 15,004 300,000 952,000 240,000 Trf to Capital 64150 - Memorial Park Facility Impr 400,000 226,147 - - - Trf to Capital 66005 - Mill Street Pedestrian Plaza 1,000,000 500,000 47,454 - - Trf to Capital 66007 - HSIP Improvements 728 50,000 - - - Trf to Capital 66653 - Magenta Drain Restoration - - 20,000 - 130,000 Trf to Capital 66656 - S. Auburn Street Renovation - - - 1,363,000 - $ 3,054,557 2,828,334 1,469,225 4,736,527 5,252,638
Capital Expenditure Detail

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Measure E Sales Tax $ - - 1,893,225 2,640,000 2,680,000 TOTAL TAXES & ASSESSMENTS $ - - 1,893,225 2,640,000 2,680,000 Strike Team Reimbursements $ - - - 80,000 70,000
TOTAL INTERGOVERNMENTAL $ - - - 80,000 70,000
Interest Earnings $ - - 11,044 35,000 35,000
Unrealized Gain / Loss Investment - - (956) - -
TOTAL USE OF MONEY & PROPERTY $ - - 10,088 35,000 35,000 Miscellaneous Revenue $ - - - 5,000 -
TOTAL MISCELLANEOUS $ - - - 5,000 -
TOTAL REVENUES $ - - 1,903,313 2,760,000 2,785,000

EXPENDITURES
Risk Reduction - 102
Personal Services
Salaries - Regular $ - - 88,273 208,100 284,630
Overtime - - - 700 700
FICA - - 6,387 15,961 21,815
PERS Retirement - - 9,392 22,204 28,650
PERS Unfunded Liability - - - 17,265 32,490
Health / Dental / Vision / Life Ins - - 21,364 49,592 85,989 Uniform / Uniform Allowance - - 2,598 - -
Workers Compensation - - - - 12,533
Total Personal Services $ - - 128,014 313,822 466,807
Services and Supplies
Office Supplies $ - - 3,222 800 800
Communications - - 225 540 540
Fuel - - - 500 500
Software - - 5,830 5,830 15,850
Operating Materials - - 16,535 30,000 30,000
Contractual Services - - 27,646 50,000 949,044
Community Outreach - - - - 5,000
Conferences & Travel - - 100 2,000 3,000
Equipment Maintenance - - 4,413 30,000 30,000
Grants for Fuel Reduction Assistance - - - 50,000 250,000 Total Services and Supplies $ - - 57,971 169,670 1,284,734 Capital Outlay
Other Machinery & Equipment $ - - - 192,278 210,000
Total Capital Outlay $ - - - 192,278 210,000
Total Risk Reduction $ - - 185,985 675,770 1,961,541
Fire - 203
Personal Services
Salaries - Regular $ - - 240,939 615,568 652,891
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
GF Measure B Sales Tax Fund (Fund 207)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
GF Measure B Sales Tax Fund (Fund 207)
Overtime - - 38,398 65,000 65,000
FLSA Overtime - - 2,819 16,779 17,641
Overtime - Strike Team - - - 80,000 70,000
FICA - - 23,370 49,201 52,122
PERS Retirement - - 35,384 88,465 93,271
PERS Unfunded Liability - - - 19,406 29,093
Health / Dental / Vision / Life Ins - - 42,025 124,934 124,826 Uniform / Uniform Allowance - - 5,100 10,800 10,800
Workers Compensation - - - - 29,524
Total Personal Services $ - - 388,035 1,070,153 1,145,168 Services and Supplies
Operating Materials $ - - 83,815 55,000 55,000
Contractual Services - - 11,827 10,000 10,000
Conferences & Travel - - 823 10,000 15,000
Total Services and Supplies $ - - 96,465 75,000 80,000
Total Fire $ - - 484,500 1,145,153 1,225,168
TOTAL EXPENDITURES $ - - 670,485 1,820,923 3,186,709
Excess (Deficit) of Revenues Over Expenditures $ - - 1,232,828 939,077 (401,709) Beginning Fund Balance $ - - - 1,232,828 2,171,905
Ending Fund Balance $ - - 1,232,828 2,171,905 1,770,196

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Water Connection Fees $ 80,030 71,529 48,750 63,694 50,000 Water User Fees 2,000,645 2,114,677 2,404,015 2,480,000 2,560,000 Meter Read - Returned Check 525 925 775 700 -
TOTAL CHARGES FOR SERVICES $ 2,081,200 2,187,131 2,453,540 2,544,394 2,610,000 Interest Earnings $ 203,138 75,582 68,300 47,000 50,000 Lease Revenues 58,007 62,116 54,281 60,500 60,700
TOTAL USE OF MONEY & PROPERTY $ 261,145 137,698 122,581 107,500 110,700 Miscellaneous Revenues $ 325 364 1,081 500 500
TOTAL MISCELLANEOUS $ 325 364 1,081 500 500
TOTAL REVENUES $ 2,342,670 2,325,193 2,577,202 2,652,394 2,721,200

EXPENDITURES
Public Works Capital - 406
Personal Services
FICA $ 482 403 857 479 300
PERS Retirement 665 581 1,412 710 500
Health / Dental / Vision / Life Ins 733 633 2,906 1,831 1,100 Total Services and Supplies $ 1,880 1,617 5,175 3,020 1,900 Capital Outlay
Reroof 530 Freeman Lane $ - - - 37,371 -
Water System Master Plan Update 4,009 46,362 - - -
Water Treatment Plant Maintenance 223 - 182 200,000 80,000 Annual Water Maintenance 114,075 46,471 103,546 130,000 150,000 Total Capital Outlay $ 118,307 92,833 103,728 367,371 230,000 Total Public Works Capital $ 120,187 94,450 108,903 370,391 231,900 Non-Departmental - 601
Capital Outlay
Water Rate Study $ 8,775 - - - -
Total Capital Outlay $ 8,775 - - - -
Transfers Out
Transfers Out $ 10,639 - - 400,000 -
Total Transfers Out $ 10,639 - - 400,000 -
Total Non-Departmental $ 19,414 - - 400,000 -
Water Administration - 701
Personal Services
Salaries - Regular $ 127,304 275,713 302,498 371,410 375,465 Salaries - Part-Time - - - 3,822 3,822
Overtime 559 1,569 882 1,000 1,000
FICA 8,735 19,034 21,188 28,915 29,284
PERS Retirement 10,861 25,449 26,991 32,704 35,135
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Water Enterprise Fund (Fund 500)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Water Enterprise Fund (Fund 500)
PERS Unfunded Liability 26,428 - 26,594 58,357 83,224
Health / Dental / Vision / Life Ins 27,369 60,606 71,750 88,383 92,959 Deferred Compensation 1,295 3,972 3,148 1,853 2,238
Workers Compensation 13,320 23,672 30,681 34,189 32,795 Total Personal Services $ 215,871 410,015 483,732 620,633 655,923 Services and Supplies
Office Supplies $ 422 63 555 500 500
Communications - - 666 968 1,103
Postage 27 - - -
Utilities 741 834 1,275 184 -
Software - - 2,934 75,172 72,972
Operating Materials - - - - 2,000
Printing/Advertising 13,958 14,128 15,425 15,000 15,500 Contractual Services 75,184 9,069 36,073 14,625 41,050
Maintenance Contracts 1,845 1,845 1,691 - -
Legal Services 4,534 81 - - -
Auditing Services 7,079 7,706 7,100 9,802 9,313
Non-Personal Overhead Transfer 75,215 189,061 157,403 107,406 115,445 Liability Insurance 57,876 109,908 141,411 158,674 157,178 Bank Service Charges - 39,964 84,437 80,000 30,000
Property Tax Collection Fees - 240 269 284 310
Total Services and Supplies $ 236,881 372,899 449,239 462,615 445,371 Debt Service
Principal $ 153,565 124,683 129,010 133,355 137,888
Interest 24,740 20,586 19,648 15,304 10,770
Lease Principal 149,744 157,873 166,405 175,362 21,688
Lease Interest 32,926 26,395 15,656 11,811 5,929
Total Debt Service $ 360,975 329,537 330,719 335,832 176,275 Capital Outlay
Other Machinery & Equipment $ 672 672 - - 10,000
Total Capital Outlay $ 672 672 - - 10,000
Transfers Out
Transfers Out $ 761,050 111,951 61,832 61,442 61,019
Total Transfers Out $ 761,050 111,951 61,832 61,442 61,019 Total Water Administration $ 1,575,449 1,225,074 1,325,522 1,480,522 1,348,588 Water Plant - 702
Personal Services
Salaries - Regular $ 109,454 107,926 103,690 105,062 109,281 Overtime 2,951 1,551 2,440 2,200 2,200
Stand-by / Callback 9,954 9,416 9,068 8,000 8,000
FICA 8,579 8,390 8,119 8,085 8,422
PERS Retirement 11,765 12,749 12,234 12,498 13,018
Health / Dental / Vision / Life Ins 21,924 26,014 28,892 30,738 32,353 Deferred Compensation 189 523 521 520 702
Uniform / Uniform Allowance 1,075 2,224 1,902 1,000 1,000 Total Personal Services $ 165,891 168,793 166,866 168,103 174,977 Services and Supplies
Office Supplies $ - - 128 - -
Communications 2,781 3,727 1,724 1,916 1,920
Dues & Subscriptions 1,406 1,678 1,804 1,500 1,970
Fuel & Oil 2,272 10,523 1,008 1,000 1,000
Utilities 6,791 10,956 16,106 16,000 19,000
Chemicals 35,354 26,609 43,366 45,000 45,000

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Water Enterprise Fund (Fund 500)
Small Tools - - 750 - -
Operating Materials 12,428 53,230 9,237 25,000 30,000
Contractual Services 56,941 105,936 85,455 100,000 86,400 Maintenance Contracts 2,799 1,619 1,971 3,200 2,800
Automotive Repairs & Maintenance 1,832 1,856 1,501 2,000 2,000 Water Purchases 485,158 474,713 541,019 480,000 500,000 Equipment Maintenance 2,238 1,642 1,591 15,000 15,000
Total Services and Supplies $ 610,000 692,489 705,660 690,616 705,090 Total Water Plant $ 775,891 861,282 872,526 858,719 880,067 Water Distribution - 703
Personal Services
Salaries - Regular $ 99,400 164,894 216,386 238,885 256,255 Overtime 6,042 6,063 7,773 8,000 8,000
Stand-by / Callback 5,913 10,190 10,695 12,000 12,000
FICA 8,209 13,050 16,976 18,275 19,603
PERS Retirement 7,408 14,527 19,910 22,321 23,832
Health / Dental / Vision / Life Ins 50,864 52,979 69,783 81,973 85,665 Uniform / Uniform Allowance 5,933 7,795 5,272 5,000 6,000 Unemployment 3,057 1,966 - - -
Workers Compensation - 292 - - -
Total Personal Services $ 186,826 271,756 346,795 386,454 411,355 Services and Supplies
Office Supplies $ 165 291 - 200 200
Communications 3,931 5,710 6,169 5,700 5,700
Dues & Subscriptions 12,713 29,712 14,411 14,000 15,400 Fuel & Oil 2,275 1,667 2,018 500 500
Utilities 680 811 1,728 2,400 3,000
Operating Materials 38,394 78,191 100,274 110,000 100,000 Printing/Advertising - - 255 - -
Contractual Services 116,698 84,148 29,139 16,595 25,595 Automotive Repairs & Maintenance 1,380 2,863 39 124 300 Bad Debt Expense (42,330) (4,368) (2,667) - -
Equipment Rental - 163 - - 500
Equipment Maintenance - - - 244 -
Total Services and Supplies $ 133,906 199,188 151,366 149,763 151,195 Capital Outlay
Other Machinery & Equipment $ - 26,682 - - -
Total Capital Outlay $ - 26,682 - - -
Total Water Distribution $ 320,732 497,626 498,161 536,217 562,550 TOTAL EXPENDITURES $ 2,811,673 2,678,432 2,805,112 3,645,849 3,023,104 Excess (Deficit) of Revenues Over Expenditures $ (469,003) (353,239) (227,910) (993,455) (301,904) Beginning Fund Balance $ 3,635,748 3,140,274 2,756,051 2,527,243 1,533,788 Ending Fund Balance $ 3,166,745 2,787,035 2,528,141 1,533,788 1,231,884 Reserved Fund Balance:

Safe Drinking Water Loan Debt Svc. Reserve $ 148,700 148,700 148,700 148,700 148,700 Pension Reserve 75,000 75,000 75,000 75,000 75,000
Working Capital Reserve 325,000 325,000 325,000 325,000 325,000

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Water Enterprise Fund (Fund 500)
Water System Reinvestment Reserve 360,663 360,663 360,663 360,663 360,663 Emergency Reserve 300,000 300,000 300,000 300,000 300,000 Reserved Fund Balance Total: $ 1,209,363 1,209,363 1,209,363 1,209,363 1,209,363 Unobligated Fund Balance $ 1,957,382 1,577,672 1,318,778 324,425 22,521 Actual Actual Actual Estimated Proposed
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Trf Capital 66005 - Mill Street Ped Plaza $ 700,000 50,000 - - - Tsf Capital 66656 - South Auburn St. Renovation - - - 400,000 - Water System Master Plan 4,009 46,362 - - -
Water Rate Impact Fee Study 8,775 - - - -
Water Treatment Plant Maintenance 223 - 182 200,000 80,000 Annual Water Maintenance 114,075 46,471 103,546 130,000 150,000 $ 827,082 142,833 103,728 730,000 230,000
Capital Expenditure Detail

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Wastewater Connection Fees $ 481,681 78,640 353,543 392,672 350,000 Sewer Use Fees 4,679,365 4,872,050 5,036,979 5,200,000 5,300,000 Industrial Permits Fees 256,046 259,503 270,888 250,000 250,000 TOTAL CHARGES FOR SERVICES $ 5,417,092 5,210,193 5,661,410 5,842,672 5,900,000 Interest Earnings $ 166,448 278,096 313,886 290,000 230,000 TOTAL USE OF MONEY & PROPERTY $ 166,448 278,096 313,886 290,000 230,000 Miscellaneous Revenues $ - - 215 - -
TOTAL MISCELLANEOUS $ - - 215 - -
TOTAL REVENUES $ 5,583,540 5,488,289 5,975,511 6,132,672 6,130,000

EXPENDITURES
Public Works Capital - 406
Personal Services
FICA $ 480 1,349 1,291 2,965 1,300
PERS Retirement 776 2,389 2,346 5,523 2,400
Health / Dental / Vision / Life Ins 880 3,078 4,103 9,338 4,000 Deferred Compensation - - - 15 -
Total Personal Services $ 2,136 6,816 7,740 17,841 7,700 Capital Outlay
Reroof 530 Freeman Lane $ - - - 37,371 -
Sewer Lining Project - - - 2,000 2,500,000
Annual Sewer Maintenance 9,369 24,011 45,977 65,000 100,000 Annual WWTP Project 906 1,145 451,982 5,000 1,400,000
Taylorville Lift Station - - - - 500,000
Sewer Main Replacement Project - - - - 660,000
Slate Creek Lift Station - - - 250,000 700,000
Sewer Manhole Rehabilitation Project - - - - 200,000
2018 WWTP Improvements 747 42,732 - - -
Total Capital Outlay $ 11,022 67,888 497,959 359,371 6,060,000 Total Public Works Capital $ 13,158 74,704 505,699 377,212 6,067,700 Non-Departmental - 601
Capital Outlay
Sewer Rate Study $ 14,975 - - - -
Total Capital Outlay $ 14,975 - - - -
Transfers Out
Transfers Out $ 187,858 180,465 180,120 178,984 177,752 Total Transfers Out $ 187,858 180,465 180,120 178,984 177,752 Total Non-Departmental $ 202,833 180,465 180,120 178,984 177,752 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Sewer Enterprise Fund (Fund 510)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Sewer Enterprise Fund (Fund 510)
Water Plant - 702
Services and Supplies
Contractual Services $ 145 - - - -
Total Services and Supplies $ 145 - - - -
Total Water Plant $ 145 - - - -
Sewer Administration - 801
Personal Services
Salaries - Regular $ 169,377 281,679 313,656 371,410 375,465 Salaries - Part-Time - - - 3,822 3,822
Overtime 1,326 1,679 973 1,000 1,000
FICA 11,553 19,473 22,019 28,915 29,284
PERS Retirement 14,530 25,856 28,032 32,704 35,135
PERS Unfunded Liability 44,844 - 47,837 83,909 119,653
Health / Dental / Vision / Life Ins 33,857 61,085 74,640 88,383 92,959 Deferred Compensation 1,826 3,963 3,148 1,853 2,238
Workers Compensation 28,195 38,273 48,596 49,301 47,231 Total Personal Services $ 305,508 432,008 538,901 661,297 706,788 Services and Supplies
Office Supplies $ 437 150 745 500 500
Communications - - 680 968 1,103
Postage 27 - - - -
Utilities 18,675 11,670 27,824 25,000 32,000
Software - - 2,550 65,288 67,338
Printing/Advertising 14,095 13,833 15,038 15,000 15,000 Contractual Services 75,010 15,259 37,771 5,068 4,920
Maintenance Contracts 692 692 634 - -
Legal Services 4,251 - - - -
Auditing Services 22,530 24,701 20,741 28,636 28,889
Non-Personal Overhead Transfer 75,215 - - 107,406 115,445 Liability Insurance 158,631 344,908 427,899 476,019 478,048 Bank Service Charges 1,660 93,854 182,544 155,000 60,000 Property Tax Collection Fees 243 - - - -
Other Costs 770 - - - -
Total Services and Supplies $ 372,236 505,067 716,426 878,885 803,242 Debt Service
Principal $ 1,024,068 510,000 535,000 555,000 -
Interest 57,123 57,738 24,483 11,794 -
Lease Principal 144,412 148,578 161,223 173,399 137,359 Lease Interest 55,252 48,977 46,421 44,143 37,553
Total Debt Services $ 1,280,855 765,293 767,127 784,336 174,912 Capital Outlay
Vehicles $ - 475 - - -
Other Machinery & Equipment 288 288 - - 10,000
Total Capital Outlay $ 288 763 - - 10,000
Total Sewer Administration $ 1,958,887 1,703,131 2,022,454 2,324,518 1,694,942 Sewer Plant - 802
Personal Services
Salaries - Regular $ 445,913 437,561 439,277 420,246 437,143 Overtime 11,805 6,204 10,792 9,000 9,000

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Sewer Enterprise Fund (Fund 510)
Stand-by / Callback 32,238 36,539 37,977 32,000 35,000
FICA 34,319 33,561 34,652 32,341 33,689
PERS Retirement 47,060 50,994 51,236 49,993 52,075
Health / Dental / Vision / Life Ins 115,180 103,055 131,281 122,954 129,413 Deferred Compensation 754 2,091 2,086 2,080 2,808
Uniform / Uniform Allowance 9,478 11,115 16,888 12,500 12,500 Total Personal Services $ 696,747 681,120 724,189 681,114 711,629 Services and Supplies
Office Supplies $ 1,081 2,568 1,022 2,000 1,000
Communications 25,378 22,412 20,423 24,000 22,432
Postage 15 - 237 - -
Dues & Subscriptions 47,648 41,633 40,796 43,000 43,000 Fuel & Oil 8,545 3,676 1,768 2,500 2,500
Utilities 329,185 375,879 381,718 388,000 397,300
Chemicals 134,080 176,841 135,383 150,000 150,000
Operating Materials 60,915 116,492 81,159 90,000 90,000 Printing/Advertising 110 140 - - -
Contractual Services 260,563 235,806 403,543 297,500 298,600 Maintenance Contracts 4,798 4,047 4,302 4,400 6,200
Conferences & Travel 201 - - - -
Automotive Repairs & Maintenance 4,846 2,497 3,664 5,000 5,000 Equipment Maintenance 267,243 181,487 35,537 30,000 350,000 Total Services and Supplies $ 1,144,608 1,163,478 1,109,552 1,036,400 1,366,032 Capital Outlay
Other Machinery & Equipment $ - - - - 125,000
Total Capital Outlay $ - - - - 125,000
Total Sewer Plant $ 1,841,355 1,844,598 1,833,741 1,717,514 2,202,661 Sewer Collection - 803
Personal Services
Salaries - Regular $ 93,498 153,606 213,941 238,885 256,255 Overtime 5,478 5,947 7,682 8,000 8,000
Stand-by / Callback 5,760 10,190 10,695 13,000 13,000
FICA 7,711 12,555 16,441 18,275 19,603
PERS Retirement 6,982 14,052 19,355 22,321 23,832
Health / Dental / Vision / Life Ins 66,413 52,357 67,641 81,973 85,665 Uniform / Uniform Allowance 1,626 3,665 2,480 2,200 2,200 Unemployment 3,057 1,966 - - -
Workers Compensation - 292 - - -
Total Personal Services $ 190,525 254,630 338,235 384,654 408,555 Services and Supplies
Office Supplies $ - 93 602 500 500
Communications 3,366 4,911 976 1,600 1,110
Dues & Subscriptions 2,189 4,706 4,621 5,550 5,550
Fuel & Oil 17,953 20,952 5,175 1,000 1,000
Chemicals 35,341 29,384 - - -
Small Tools - - 2,119 2,500 2,500
Operating Materials 27,881 28,642 100,969 50,000 50,000 Contractual Services 29,694 71,622 54,344 65,000 52,200 Non-Personal Overhead Transfer - 189,061 157,403 - -
Automotive Repairs & Maintenance 9,245 8,056 25,528 15,000 15,000 Equipment Maintenance 14,688 13,973 8,234 10,000 12,000 Total Services and Supplies $ 140,357 371,400 359,971 151,150 139,860

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Sewer Enterprise Fund (Fund 510)
Capital Outlay
Vehicles $ - - 294,914 -
Total Capital Outlay $ - - - 294,914 -
Total Sewer Collection $ 330,882 626,030 698,206 830,718 548,415 TOTAL EXPENDITURES $ 4,347,260 4,428,928 5,240,220 5,428,946 10,691,470 Excess (Deficit) of Revenues Over Expenditures $ 1,236,280 1,059,361 735,291 703,726 (4,561,470) Beginning Fund Balance $ 7,587,277 8,715,186 9,139,350 10,212,848 10,916,574 Ending Fund Balance $ 8,823,557 9,774,547 9,874,641 10,916,574 6,355,104 Reserved Fund Balance:

Bond Reserve $ 45,512 44,512 44,512 44,512 44,512
Trustee Cash - Leases and Other Debt 605,576 638,924 667,060 - - FHMA Debt Service Reserve 134,362 134,362 134,362 134,362 134,362 Working Capital Reserve 850,000 850,000 850,000 850,000 850,000 Pension Reserve 175,000 175,000 175,000 175,000 175,000 System Reinvestment Reserve 1,735,887 1,735,887 1,735,887 1,735,887 1,735,887 Emergency Reserve 750,000 750,000 750,000 750,000 750,000 Reserved Fund Balance Total: $ 4,296,337 4,328,685 4,356,821 3,689,761 3,689,761 Unobligated Fund Balance $ 4,527,220 5,445,862 5,517,820 7,226,813 2,665,343 Actual Actual Actual Estimated Proposed
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Reroof 530 Freeman Lane $ - - - 37,371 -
Sewer Rate Study 14,975 - - - -
Sewer Lining Project - - - 2,000 2,500,000
Annual Sewer Maintenance 9,369 24,011 45,977 65,000 100,000 Annual WWTP Projects 906 1,145 451,982 5,000 1,400,000
Taylorville Lift Station - - - - 500,000
Sewer Main Replacement Project - - - - 660,000
Slate Creek Lift Station - - - 250,000 700,000
Sewer Manhole Rehabilitation Project - - - - 200,000
2018 WWTP Improvements Project 747 42,732 - - -
$ 25,997 67,888 497,959 359,371 6,060,000
Capital Expenditure Detail

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Gas Tax - Section 2103 $ 110,980 123,869 129,824 127,459 133,058 Gas Tax - Section 2105 77,514 82,607 84,641 87,969 88,973 Gas Tax - Section 2106 103,373 111,698 116,732 118,508 120,708 Gas Tax - Section 2107 105,638 111,816 112,282 119,940 118,977 Gas Tax - Section 2107.5 3,000 10,990 (58,242) 3,000 3,000 RMRA - SB-1 Funding 303,898 343,411 432,646 368,605 381,877 TOTAL INTERGOVERNMENTAL $ 704,403 784,391 817,883 825,481 846,593 Interest Earnings $ 20,676 12,223 14,520 10,000 6,000
Unrealized Gain / Loss Investment (23,200) 19,813 5,576 - - TOTAL USE OF MONEY & PROPERTY $ (2,524) 32,036 20,096 10,000 6,000 Transfers In from Other Funds $ - - - 282,190 -
TOTAL TRANSFERS IN $ - - - 282,190 -
TOTAL REVENUES $ 701,879 816,427 837,979 1,117,671 852,593

EXPENDITURES
Non-Departmental - 601
Transfers Out
Transfers Out $ 835,748 788,069 891,779 1,050,884 1,135,000 Total Transfers Out $ 835,748 788,069 891,779 1,050,884 1,135,000 Total Non-Departmental $ 835,748 788,069 891,779 1,050,884 1,135,000 TOTAL EXPENDITURES $ 835,748 788,069 891,779 1,050,884 1,135,000 Excess (Deficit) of Revenues Over Expenditures $ (133,869) 28,358 (53,800) 66,787 (282,407) Beginning Fund Balance $ 395,661 261,792 290,150 236,350 303,137 Ending Fund Balance $ 261,792 290,150 236,350 303,137 20,730 Actual Actual Actual Estimated Proposed
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Trf to Capital 61220 - Street Maintenance $ 100,000 170,000 100,000 150,000 180,000 Trf to Capital 61330 - Street Rehab 850,000 295,000 - 2,500 765,000 Trf to Capital 63440 - Mill Street Parking Lot - 125,563 88,312 68,315 - Trf to Capital 63630 - Annual Sidewalks 13,999 30,000 - 9,500 20,000 Trf to Capital 66102 - Bennett St Bridge - - 40,000 669 - Trf to Capital 66656 - S. Auburn Street Renov - - 10,000 680,000 - $ 963,999 620,563 238,312 910,984 965,000
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
State of California Gas Tax Fund (Fund 201)
Capital Expenditure Detail

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Parking Tickets $ 5,607 14,573 18,381 13,000 14,000
Parking Tickets Collected by Nevada County 26,792 27,927 26,485 38,500 28,000 TOTAL FINES & FORFEITURES $ 32,399 42,500 44,866 51,500 42,000 Miscellaneous Grants / Donations $ 7,000 - - - -
TOTAL MISCELLANEOUS $ 7,000 - - - -
Transfers In from Other Funds $ 135,019 167,506 171,213 139,900 170,000 TOTAL TRANSFERS IN $ 135,019 167,506 171,213 139,900 170,000 TOTAL REVENUES $ 174,418 210,006 216,079 191,400 212,000

EXPENDITURES
Police - 201
Services and Supplies
Contractual Services $ 1,049 - - - -
Total Services and Supplies $ 1,049 - - - -
Total Police $ 1,049 - - - -
Administration & Engineering - 401
Services and Supplies
Utilities $ 137,935 176,628 160,526 170,000 175,000
Operating Materials 1,573 2,310 4,023 1,400 2,000
Total Services and Supplies $ 139,508 178,938 164,549 171,400 177,000 Total Administration & Engineering $ 139,508 178,938 164,549 171,400 177,000 Streets Maintenance - 402
Services and Supplies
Maintenance Contracts $ 24,111 26,068 45,429 20,000 30,000 Total Services and Supplies $ 24,111 26,068 45,429 20,000 30,000 Total Streets Maintenance $ 24,111 26,068 45,429 20,000 30,000 Non-Departmental - 601
Capital Outlay
Traffic Calming $ 9,750 5,000 6,101 - 5,000
Total Capital Outlay $ 9,750 5,000 6,101 - 5,000
Total Non-Departmental $ 9,750 5,000 6,101 - 5,000
TOTAL EXPENDITURES $ 174,418 210,006 216,079 191,400 212,000 Excess (Deficit) of Revenues Over Expenditures $ - - - - - Beginning Fund Balance $ - - - - -
Ending Fund Balance $ - - - - -
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Traffic Safety Fund (Fund 202)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Strike Team Reimbursements $ 49,921 78,040 249,691 450,000 250,000 TOTAL INTERGOVERNMENTAL $ 49,921 78,040 249,691 450,000 250,000 Interest Earnings $ 4,313 5,847 8,312 14,000 14,000
Unrealized Gain / Loss Investment (2,921) 2,368 2,321 - - TOTAL USE OF MONEY & PROPERTY $ 1,392 8,215 10,633 14,000 14,000 Fire Department Expense Reimbursements $ - - - 36,992 - TOTAL REIMBURSEMENTS $ - - - 36,992 -
Fire Donations $ - - 100 - -
TOTAL MISCELLANEOUS REVENUE $ - - 100 - -
TOTAL REVENUES $ 51,313 86,255 260,424 500,992 264,000

EXPENDITURES
Fire - 203
Services and Supplies
Dues & Subscriptions $ - - - 513 -
Fuel & Oil - - 296 - -
Operating Materials 45,845 20,640 24,023 150,000 50,000 Contractual Services - 6,749 7,681 46,000 10,000
Conferences & Travel - 5,127 24,925 10,000 10,000
Building Repair & Maintenance - 530 - - 35,000
Automotive Repairs & Maintenance 15,219 75,062 20,425 20,000 25,000 Equipment Rental - 2,820 - - -
Total Services and Supplies $ 61,064 110,928 77,350 226,513 130,000 Capital Outlay
Vehicles $ - - - - 70,000
Other Machinery & Equipment - - - 5,052 -
Total Capital Outlay $ - - - 5,052 70,000
Total Fire $ 61,064 110,928 77,350 231,565 200,000
TOTAL EXPENDITURES $ 61,064 110,928 77,350 231,565 200,000 Excess (Deficit) of Revenues Over Expenditures $ (9,751) (24,673) 183,074 269,427 64,000 Beginning Fund Balance $ 221,709 211,958 187,285 370,359 639,786 Ending Fund Balance $ 211,958 187,285 370,359 639,786 703,786 Reserved Fund Balance:

Nevada City Apparatus Reserve $ 30,000 45,000 60,000 75,000 100,000 Reserved Fund Balance Total $ 30,000 45,000 60,000 75,000 100,000 Unobligated Fund Balance $ 181,958 142,285 310,359 564,786 603,786 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Fire Reserve Fund (Fund 203)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
EPA Grants (Federal) $ 57,237 261,906 56,571 61,638 123,235 TOTAL INTERGOVERNMENTAL $ 57,237 261,906 56,571 61,638 123,235 TOTAL REVENUES $ 57,237 261,906 56,571 61,638 123,235

EXPENDITURES
Planning - 301
Personal Services
Personnel Services Overhead Transfer $ 3,346 2,849 2,028 1,865 3,500 Total Personal Services $ 3,346 2,849 2,028 1,865 3,500 Services and Supplies
Office Supplies $ - - - - 1,800
Printing/Advertising 130 145 - - -
Contractual Services 112,663 179,639 47,193 63,380 115,435 Conferences & Travel 949 - - - 2,500
Total Services and Supplies $ 113,742 179,784 47,193 63,380 119,735 Total Planning $ 117,088 182,633 49,221 65,245 123,235
TOTAL EXPENDITURES $ 117,088 182,633 49,221 65,245 123,235 Excess (Deficit) of Revenues Over Expenditures $ (59,851) 79,273 7,350 (3,607) - Beginning Fund Balance $ (23,165) (83,016) (3,743) 3,607 - Ending Fund Balance $ (83,016) (3,743) 3,607 - -
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
EPA Brownfield Site Assessment Grant Fund (Fund 205)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Local Drainage Impact Fees $ 10,440 9,167 9,426 17,003 - Fire Services Impact Fees 7,846 7,063 20,469 26,328 -
Police Services Impact Fee 7,841 3,451 18,146 29,290 -
Admin / General Facilities Impact Fee 2,602 4,387 29,510 41,748 - Parks / Recreation Impact Fee 16,020 22,890 82,109 109,085 - Regional Transportation Mitigation - - 1,270 (1,270) -
GVTIF Impact Fee 157,859 32,781 101,354 142,582 -
GVTIF Administrative Fees 1,579 328 142 38 -
Glenbrook Basin Traffic Impact 3,893 319 - - -
Glenbrook Basin Traffic Administration 112 - - - -
TOTAL CHARGES FOR SERVICES $ 208,192 80,386 262,426 364,804 - Interest Earnings $ 63,011 70,297 68,920 80,000 65,000
Unrealized Gain / Loss Investment (42,072) 43,704 32,359 - - TOTAL USE OF MONEY & PROPERTY $ 20,939 114,001 101,279 80,000 65,000 TOTAL REVENUES $ 229,131 194,387 363,705 444,804 65,000

EXPENDITURES
Police - 201
Services and Supplies
Contractual Services $ 788 3,774 - - -
Total Services and Supplies $ 788 3,774 - - -
Total Police $ 788 3,774 - - -
Administration & Engineering - 401
Services and Supplies
Printing/Advertising $ - 145 - - -
Contractual Services 15,244 - - - -
Total Services and Supplies $ 15,244 145 - - -
Total Administration & Engineering $ 15,244 145 - - -
Recreation - 503
Capital Outlay
Other Machinery & Equipment $ 269,436 (57) - - -
Total Capital Outlay $ 269,436 (57) - - -
Total Recreation $ 269,436 (57) - - -
Non-Departmental - 601
Capital Outlay
Other Machinery & Equipment $ - 50,000 - - -
Development Impact Fee Study 10,741 - - - -
Total Capital Outlay $ 10,741 50,000 - - -
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Developer Fee Projects Fund (Fund 206)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Developer Fee Projects Fund (Fund 206)
Transfers Out
Transfers Out $ 571,758 545,677 - - 720,000
Total Transfers Out $ 571,758 545,677 - - 720,000
Total Non-Departmental $ 582,499 595,677 - - 720,000
TOTAL EXPENDITURES $ 867,967 599,539 - - 720,000
Excess (Deficit) of Revenues Over Expenditures $ (638,836) (405,152) 363,705 444,804 (655,000) Beginning Fund Balance $ 3,253,600 2,614,764 2,209,612 2,573,317 3,018,121 Ending Fund Balance $ 2,614,764 2,209,612 2,573,317 3,018,121 2,363,121 Actual Actual Actual Estimated Proposed
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Trf Capital 66005 - Mill Street Pedestrian Plaza $ 561,621 - - - - Trf Capital 61100 - Storm Drainage Master Plan - 341 - - 320,000 Trf Capital 63440 - Mill Street Parking Lot 10,137 545,336 - - - Trf Capital 63451 - Bennett & Ophir Circulation - - - - 100,000 Trf Capital 63452 - Centennial Dr Realignment - - - - 300,000 $ 571,758 545,677 - - 720,000
Actual Actual Actual Estimated Proposed
Fund Balances FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Reserve for Parking In Lieu $ 74,756 - - - -
Reserve for Local Drainage 299,457 205,074 223,297 246,845 - Reserve for Fire Services 73,996 85,471 110,285 140,334 144,305 Reserve for Police Services 42,804 48,773 69,663 101,649 104,525 Reserve for Admin / General Facilities 81,212 37,536 69,796 114,582 117,825 Reserve for Regional Circulation 333,854 - - - -
Reserve for Regional Drainage 153,183 161,161 167,769 172,339 101,990 Reserve for Parks and Recreation - - 85,476 199,860 205,515 Reserve for SMA Map Act Fees 39,086 41,213 42,903 44,072 45,319 Reserve for GVTIF 1,466,880 1,581,282 1,751,638 1,945,814 1,589,556 Reserve for GVTIF Administration 29,381 31,325 32,758 33,689 34,642 Reserve for Glenbrook Basin 3,130 - - - -
Reserve for Glenbrook Basin Administration 113 - - - -
Reserve for McKnight Recapture 15,874 16,738 17,425 17,899 18,406 Unobligated Fund Balance (Mkt Val Adj) 1,037 1,038 2,307 1,038 1,038 $ 2,614,763 2,209,611 2,573,317 3,018,121 2,363,121
Capital Expenditure Detail
Fund Balance Detail

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 340 453 491 200 -
Unrealized Gain / Loss Investment 116 227 200 - -
TOTAL USE OF MONEY & PROPERTY $ 456 680 691 200 -
Sale of Fixed Assets $ 4,995 46,085 16,000 - -
TOTAL TRANSFERS IN $ 4,995 46,085 16,000 - -
Transfers In from Other Fund - Fund 100 $ - - - - 7,044 TOTAL TRANSFERS IN $ - - - - 7,044
TOTAL REVENUES $ 5,451 46,765 16,691 200 7,044

EXPENDITURES
Police - 201
Capital Outlay
Vehicles $ - 28,346 - - -
Total Capital Outlay $ - 28,346 - - -
Total Police $ - 28,346 - - -
Building - 302
Services and Supplies
Contractual Services $ - - 38 493 686
Total Services and Supplies $ - - 38 493 686
Debt Service
Lease Principal $ 16,728 10,393 10,382 16,929 4,986
Total Debt Service $ 16,728 10,393 10,382 16,929 4,986
Total Building $ 16,728 10,393 10,420 17,422 5,672
Fleet - 403
Services and Supplies
Contractual Services $ - - 1,367 1,375 1,372
Total Services and Supplies $ - - 1,367 1,375 1,372
Debt Service
Lease Principal $ 11,618 1,139 - - -
Total Debt Service $ 11,618 1,139 - - -
Total Building $ 11,618 1,139 1,367 1,375 1,372
Non-Departmental - 601
Services and Supplies
Vehicle Towing $ - 7,021 - - -
Total Services and Supplies $ - 7,021 - - -
Total Non-Departmental $ - 7,021 - - -
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Vehicle Replacement Fund (Fund 225)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Vehicle Replacement Fund (Fund 225)
TOTAL EXPENDITURES $ 28,346 46,899 11,787 18,797 7,044
Excess (Deficit) of Revenues Over Expenditures $ (22,895) (134) 4,904 (18,597) - Beginning Fund Balance $ 36,906 14,011 13,877 18,781 184 Ending Fund Balance $ 14,011 13,877 18,781 184 184

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Misc. State Grants $ - 382,819 543,781 1,752,902 239,505 TOTAL INTERGOVERNMENTAL $ - 382,819 543,781 1,752,902 239,505 TOTAL REVENUES $ - 382,819 543,781 1,752,902 239,505

EXPENDITURES
Police - 201
Personal Services
Salaries - Regular $ - 117,240 126,862 137,017 34,047
Overtime - 9,734 7,975 7,000 2,000
FICA - 9,233 9,834 9,939 2,621
PERS Retirement - 30,701 32,900 34,615 8,838
Health / Dental / Vision / Life Ins - 24,170 25,776 25,685 6,502 Uniform / Uniform Allowance - 1,286 589 1,375 219
Total Personal Services $ - 192,364 203,936 215,631 54,227 Services and Supplies
Operating Materials $ - 6,139 68,591 10,000 10,000
Contractual Services - 12,000 25,998 26,000 26,000
Total Services and Supplies $ - 18,139 94,589 36,000 36,000 Capital Outlay
Vehicles $ - 108,996 - - -
Total Capital Outlay $ - 108,996 - - -
Total Police $ - 319,499 298,525 251,631 90,227
Fire - 203
Personal Services
Overtime $ - 12,441 1,673 9,000 15,000
FICA - 952 44 1,580 1,600
Total Personal Services $ - 13,393 1,717 10,580 16,600
Services and Supplies
Conferences & Travel $ - 7,500 11,921 4,500 15,000
Total Services and Supplies $ - 7,500 11,921 4,500 15,000 Total Fire $ - 20,893 13,638 15,080 31,600
Fleet - 403
Capital Outlay
Other Machinery & Equipment $ - 211,680 98,845 17,324 - Total Capital Outlay $ - 211,680 98,845 17,324 -
Total Fleet $ - 211,680 98,845 17,324 -
Public Works Capital - 406
Personal Services
FICA $ - - 225 350 1,100
PERS Retirement - - 341 500 1,300
Health / Dental / Vision / Life Ins - - 526 1,200 587
Total Personal Services $ - - 1,092 2,050 2,987
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Proposition 64 PH&S Grant Program Fund (Fund 260)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Proposition 64 PH&S Grant Program Fund (Fund 260)
Capital Outlay
Condon Skatepark Project $ - 48,324 447,852 1,047,760 - Total Capital Outlay $ - 48,324 447,852 1,047,760 -
Total Public Works Capital $ - 48,324 448,944 1,049,810 2,987 TOTAL EXPENDITURES $ - 600,396 859,952 1,333,845 124,814 Excess (Deficit) of Revenues Over Expenditures $ - (217,577) (316,171) 419,057 114,691 Beginning Fund Balance $ - - (217,577) (533,748) (114,691) Ending Fund Balance $ - (217,577) (533,748) (114,691) -

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Misc. State Grants $ 50,590 - 31,728 414,888 2,257,043
Misc. Federal Grants 1,174,095 69,452 76,446 818,557 2,535,000 Federal Aid - FEMA / Other 1,976,586 - 32,313 16,247 -
State Reimbursements - Other 55,582 - - - -
NCTC - RSTP Funding - 300,000 4,684 7,000 572,500
TOTAL INTERGOVERNMENTAL $ 3,256,853 369,452 145,171 1,256,692 5,364,543 General Expense Reimbursement $ 3,528 7,500 - - -
TOTAL REIMBURSEMENTS $ 3,528 7,500 - - -
Miscellaneous Revenues $ - - 71,172 - -
TOTAL MISCELLANEOUS $ - - 71,172 - -
Transfers In from Other Fund - Fund 100 $ 628,555 66,294 45,073 75,000 82,044 Transfers In from Other Fund - Fund 200 1,711,222 1,791,156 423,383 3,445,000 2,165,000 Transfers In from Other Fund - Fund 201 963,999 620,563 720,566 910,984 965,000 Transfers In from Other Fund - Fund 206 571,758 545,677 - - 720,000 Transfers In from Other Fund - Fund 242 - 135,247 - - - Transfers In from Other Fund - Fund 310 3,938,705 365,841 - 1,524,190 2,500,000 Transfers In from Other Fund - Fund 500 700,000 50,000 - 400,000 - TOTAL TRANSFERS IN $ 8,514,239 3,574,778 1,189,022 6,355,174 6,432,044 TOTAL REVENUES $ 11,774,620 3,951,730 1,405,365 7,611,866 11,796,587

EXPENDITURES
Public Works Capital - 406
Personal Services
Salaries - Regular $ - - (748) - -
FICA 13,207 94 806 1,214 -
PERS Retirement 18,415 126 113 2,615 -
Health / Dental / Vision / Life Ins 26,977 436 284 5,428 - Deferred Compensation - - - 193 -
Total Personal Services $ 58,599 656 455 9,450 -
Capital Outlay
Storm Drainage Master Plan $ - 341 - - 320,000
Annual Street Maintenance 148,363 179,164 107,232 150,000 180,000 Annual Street Rehabilitation 830,103 689,655 2,649 2,500 1,330,000 Annual Storm Drain Maintenance 36,159 19,631 44,502 75,000 50,000 Cal-OES PSPS 398,142 232 - - -
Memorial Park Pool & Facility Renovation (1,476) - - - - Infrastructure Needs Assessment 13,005 40,565 7,735 - - Equitable Community Revitalization Grant - - 82,973 33,888 1,987,043 NCTC Planning 3,667 9,630 4,801 7,000 7,500
GVTIF Update 4,408 - - - -
Bank Street Bridge - - - - 115,000
2021 Winter Storm Damage Repair 205,791 - - - -
Wolf Creek ATP Connectivity Project - - - 28,000 1,000,000 Wolf Creek Trail Study 112,211 71,095 13,265 6,000 200,000 Mill Street Parking Lot 10,137 670,899 88,548 68,315 -
McCourtney Rd Pedestrian Imp 346 100,478 17,874 257,000 1,035,000 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Capital Improvements Projects Fund (Fund 300)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Capital Improvements Projects Fund (Fund 300)
Bennett & Ophir Circulation - - - - 100,000
Centennial Drive Realignment - - - - 300,000
Church Street Parking Restrooms - - - 452,000 -
S Auburn/Colfax Roundabout - - 82,355 455,000 1,350,000 S Auburn Street Renovation - - 28,519 - -
Annual Sidewalk & Accessibility 13,999 32,598 844 9,500 20,000 Playground Maintenance - - - - 25,000
Bennett Street Bridge - - 150,028 669 -
Measure E Street Rehabilitation 178,587 896,186 138,160 1,130,000 930,000 Measure E Park Projects 44,841 15,004 42,544 952,000 240,000 CDBG Memorial Park Facility Imp 1,868,003 28,265 - - -
Mill Street Pedestrian Plaza 4,816,521 915,841 47,454 - - Slate Creek Drainage - 345 - - -
HSIP Improvements 729 249,753 142,019 293 -
Condon / Scotten Turf Replacement 3,093,695 - - - -
Magenta Drain Restoration - - 33,050 131,000 400,000
South Auburn St Renovation - - 352,774 2,443,000 -
Park Projects - Miscellaneous - - 51,967 790,000 2,200,000 Total Capital Outlay $ 11,777,231 3,919,682 1,439,293 6,991,165 11,789,543 Total Public Works Capital $ 11,835,830 3,920,338 1,439,748 7,000,615 11,789,543 Non-Departmental - 601
Transfers Out
Transfers Out $ - - 63,437 - -
Total Transfers Out $ - - 63,437 - -
Total Non-Departmental $ - - 63,437 - -
TOTAL EXPENDITURES $ 11,835,830 3,920,338 1,503,185 7,000,615 11,789,543 Excess (Deficit) of Revenues Over Expenditures $ (61,210) 31,392 (97,820) 611,251 7,044 Beginning Fund Balance $ (591,737) (652,947) (621,555) (719,375) (108,124) Ending Fund Balance $ (652,947) (621,555) (719,375) (108,124) (101,080)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Regional Transportation Mitigation $ 356,808 169,669 119,236 90,000 90,000 TOTAL CHARGES FOR SERVICES $ 356,808 169,669 119,236 90,000 90,000 Misc. State Grants $ 1,950,000 - - - -
Federal / FEMA Grants 845,010 - - - -
TOTAL INTERGOVERNMENTAL $ 2,795,010 - - - -
Interest Earnings $ 34,668 167,495 174,159 170,000 65,000 Unrealized Gain / Loss Investment (188,593) 151,426 75,448 - - TOTAL USE OF MONEY & PROPERTY $ (153,925) 318,921 249,607 170,000 65,000 Miscellaneous Revenues $ - - - 965,202 -
TOTAL MISCELLANEOUS $ - - - 965,202 -
Transfers In from Other Funds $ - - 232,454 35,000 5,000 TOTAL TRANSFERS IN $ - - 232,454 35,000 5,000
TOTAL REVENUES $ 2,997,893 488,590 601,297 1,260,202 160,000

EXPENDITURES
Non-Departmental - 601
Services and Supplies
Membership Dues $ - - - 12,207 16,276
Rent Expense - - - 29,369 45,600
Total Services and Supplies $ - - - 41,576 61,876
Capital Outlay
Real Property $ - - 777,012 - -
Land - - 207,988 - -
Total Capital Outlay $ - - 985,000 - -
Transfers Out
Transfers Out $ 3,938,705 365,840 47,454 1,524,190 2,500,000 Total Transfers Out $ 3,938,705 365,840 47,454 1,524,190 2,500,000 Total Non-Departmental $ 3,938,705 365,840 1,032,454 1,565,766 2,561,876 TOTAL EXPENDITURES $ 3,938,705 365,840 1,032,454 1,565,766 2,561,876 Excess (Deficit) of Revenues Over Expenditures $ (940,812) 122,750 (431,157) (305,564) (2,401,876) Beginning Fund Balance $ 7,089,690 6,148,878 6,271,628 5,840,471 5,534,907 Ending Fund Balance $ 6,148,878 6,271,628 5,840,471 5,534,907 3,133,031 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Special Projects Fund (Fund 310)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 1,987 2,879 3,122 3,000 3,000
Unrealized Gain / Loss Investment (1,418) 978 1,198 - - TOTAL USE OF MONEY & PROPERTY $ 569 3,857 4,320 3,000 3,000 TOTAL REVENUES $ 569 3,857 4,320 3,000 3,000

EXPENDITURES
Non-Departmental - 601
Transfers Out
Transfers Out $ - - - - -
Total Transfers Out $ - - - - -
Total Non-Departmental $ - - - - -
TOTAL EXPENDITURES $ - - - - -
Excess (Deficit) of Revenues Over Expenditures $ 569 3,857 4,320 3,000 3,000 Beginning Fund Balance $ 100,460 101,029 104,886 109,206 112,206 Ending Fund Balance $ 101,029 104,886 109,206 112,206 115,206 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Elizabeth Daniels Park Fund (Fund 450)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 38 60 65 60 60
Unrealized Gain / Loss Investment 18 19 28 - -
TOTAL USE OF MONEY & PROPERTY $ 56 79 93 60 60
TOTAL REVENUES $ 56 79 93 60 60

EXPENDITURES
Non-Departmental - 601
Services and Supplies
Maintenance Costs $ - - - - -
Total Services and Supplies $ - - - - -
Total Non-Departmental $ - - - - -
TOTAL EXPENDITURES $ - - - - -
Excess (Deficit) of Revenues Over Expenditures $ 56 79 93 60 60 Beginning Fund Balance $ 2,048 2,104 2,183 2,276 2,336
Ending Fund Balance $ 2,104 2,183 2,276 2,336 2,396
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Animal Shelter Fund (Fund 451)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Downtown Assessment $ 60,110 63,028 71,390 64,000 65,000 TOTAL CHARGES FOR SERVICES $ 60,110 63,028 71,390 64,000 65,000 Interest Earnings $ 1,025 1,666 1,648 1,000 500
Unrealized Gain / Loss Investment (937) 377 658 - -
TOTAL USE OF MONEY & PROPERTY $ 88 2,043 2,306 1,000 500 TOTAL REVENUES $ 60,198 65,071 73,696 65,000 65,500

EXPENDITURES
Non-Departmental - 601
Services and Supplies
Community Contributions $ - 120,000 48,000 60,000 60,000 Total Capital Outlay $ - 120,000 48,000 60,000 60,000
Transfers Out
Transfers Out $ - - - 35,637 5,640
Total Transfers Out $ - - - 35,637 5,640
Total Non-Departmental $ - 120,000 48,000 95,637 65,640 TOTAL EXPENDITURES $ - 120,000 48,000 95,637 65,640
Excess (Deficit) of Revenues Over Expenditures $ 60,198 (54,929) 25,696 (30,637) (140) Beginning Fund Balance $ 23,124 83,322 28,393 54,089 23,452 Ending Fund Balance $ 83,322 28,393 54,089 23,452 23,312 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Downtown Assessment District Fund (Fund 770)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Other Property Taxes $ - (177,747) - - -
RPTTF Property Taxes 723,269 751,578 650,190 557,374 551,137 TOTAL TAXES & ASSESSMENTS $ 723,269 573,831 650,190 557,374 551,137 Interest Earnings $ 15,142 18,889 24,167 16,000 12,000
Unrealized Gain / Loss Investment (6,651) 3,234 7,256 - - TOTAL USE OF MONEY & PROPERTY $ 8,491 22,123 31,423 16,000 12,000 TOTAL REVENUES $ 731,760 595,954 681,613 573,374 563,137

EXPENDITURES
Administration - 901
Personal Services
Salaries - Regular $ 60,285 (989) - - -
Overtime 406 (11) - - -
FICA 4,033 (76) - - -
PERS Retirement 5,132 (101) - - -
Health / Dental / Vision / Life Ins 11,136 (215) - - -
Deferred Compensation 932 (15) - - -
Workers Compensation 2,236 - - - -
Total Personal Services $ 84,160 (1,407) - - -
Services and Supplies
Contractual Services $ 6,629 7,132 3,140 10,513 7,410
Auditing Services 3,342 1,216 427 567 2,744
Total Services and Supplies $ 9,971 8,348 3,567 11,080 10,154 Debt Service
Principal $ 4,895,000 350,000 360,000 360,000 385,000
Interest 363,609 245,890 235,490 235,490 213,053
Amortization on Bond Premium 64,510 (5,148) (5,148) (5,148) (5,148) Total Debt Service $ 5,323,119 590,742 590,342 590,342 592,905 Total Administration $ 5,417,250 597,683 593,909 601,422 603,059 Housing - 902
Services and Supplies
Contractual Services $ 3,500 6,000 6,000 - -
Total Services and Supplies $ 3,500 6,000 6,000 - -
Total Housing $ 3,500 6,000 6,000 - -
TOTAL EXPENDITURES $ 5,420,750 603,683 599,909 601,422 603,059 Excess (Deficit) of Revenues Over Expenditures $ (4,688,990) (7,729) 81,704 (28,048) (39,922) Beginning Fund Balance $ 5,253,466 611,377 598,499 675,056 647,008 Ending Fund Balance $ 564,476 603,648 680,203 647,008 607,086 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Grass Valley Successor Agency Fund (Fund 780)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Lighting / Landscape / Maintenance $ 26,121 28,463 29,374 30,138 30,741 TOTAL TAXES & ASSESSMENTS $ 26,121 28,463 29,374 30,138 30,741 Interest Earnings $ 897 1,461 1,752 1,800 1,500
Unrealized Gain / Loss Investment (699) 314 544 - -
TOTAL USE OF MONEY & PROPERTY $ 198 1,775 2,296 1,800 1,500 TOTAL REVENUES $ 26,319 30,238 31,670 31,938 32,241

EXPENDITURES
Maintenance Assessment Districts - 405
Personal Services
Salaries - Regular $ 808 1,263 716 700 750
FICA 62 87 54 54 57
PERS Retirement 98 172 101 98 105
Health / Dental / Vision / Life Ins 116 179 122 119 128 Total Personal Services $ 1,084 1,701 993 971 1,040
Services and Supplies
Utilities $ 9,613 11,010 12,420 12,000 12,060
Contractual Services 550 2,708 - - -
Maintenance Contracts 7,348 7,516 6,996 12,462 14,100
Property Tax Collection Fees 248 249 249 249 249
Total Services and Supplies $ 17,759 21,483 19,665 24,711 26,409 Total Maintenance Assessment Districts $ 18,843 23,184 20,658 25,682 27,449 TOTAL EXPENDITURES $ 18,843 23,184 20,658 25,682 27,449 Excess (Deficit) of Revenues Over Expenditures $ 7,476 7,054 11,012 6,256 4,792 Beginning Fund Balance $ 43,215 50,691 57,745 68,757 75,013 Ending Fund Balance $ 50,691 57,745 68,757 75,013 79,805 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Whispering Pines Landscaping & Lighting Fund (Fund 210)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Lighting / Landscape / Maintenance $ 7,487 5,210 6,760 6,935 7,074 TOTAL TAXES & ASSESSMENTS $ 7,487 5,210 6,760 6,935 7,074 Interest Earnings $ 205 311 462 500 600
Unrealized Gain / Loss Investment (164) 40 115 - -
TOTAL USE OF MONEY & PROPERTY $ 41 351 577 500 600
TOTAL REVENUES $ 7,528 5,561 7,337 7,435 7,674

EXPENDITURES
Maintenance Assessment Districts - 405
Personal Services
Salaries - Regular $ 364 341 454 340 340
FICA 28 26 34 26 26
PERS Retirement 44 48 64 48 48
Health / Dental / Vision / Life Ins 39 52 61 58 58
Total Personal Services $ 475 467 613 471 471
Services and Supplies
Utilities $ 2,056 2,663 2,356 2,500 2,600
Maintenance Contracts 300 - - 1,400 2,400
Property Tax Collection Fees 225 226 226 226 226
Total Services and Supplies $ 2,581 2,889 2,582 4,126 5,226 Total Maintenance Assessment Districts $ 3,056 3,356 3,195 4,597 5,697 TOTAL EXPENDITURES $ 3,056 3,356 3,195 4,597 5,697
Excess (Deficit) of Revenues Over Expenditures $ 4,472 2,205 4,142 2,838 1,976 Beginning Fund Balance $ 7,233 11,705 13,910 18,052 20,890 Ending Fund Balance $ 11,705 13,910 18,052 20,890 22,866 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Litton P. 1 Landscaping & Lighting Fund (Fund 211)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Lighting / Landscape / Maintenance $ 25,470 29,751 29,524 30,083 30,685 TOTAL TAXES & ASSESSMENTS $ 25,470 29,751 29,524 30,083 30,685 Interest Earnings $ 604 1,310 1,762 1,800 1,600
Unrealized Gain / Loss Investment (555) 55 430 - -
TOTAL USE OF MONEY & PROPERTY $ 49 1,365 2,192 1,800 1,600 TOTAL REVENUES $ 25,519 31,116 31,716 31,883 32,285

EXPENDITURES
Maintenance Assessment Districts - 405
Personal Services
Salaries - Regular $ 364 520 273 520 520
FICA 28 40 21 40 40
PERS Retirement 44 68 38 73 73
Health / Dental / Vision / Life Ins 39 60 61 88 88
Total Personal Services $ 475 688 393 721 721
Services and Supplies
Utilities $ 8,353 10,392 9,089 10,500 11,000
Maintenance Contracts 5,278 4,913 5,136 10,378 11,880
Property Tax Collection Fees 228 228 228 228 228
Total Services and Supplies $ 13,859 15,533 14,453 21,106 23,108 Transfers Out
Transfers Out $ - - - 202 -
Total Transfers Out $ - - - 202 -
Total Maintenance Assessment Districts $ 14,334 16,221 14,846 22,029 23,829 TOTAL EXPENDITURES $ 14,334 16,221 14,846 22,029 23,829 Excess (Deficit) of Revenues Over Expenditures $ 11,185 14,895 16,870 9,854 8,456 Beginning Fund Balance $ 27,570 38,755 53,650 70,520 80,374 Ending Fund Balance $ 38,755 53,650 70,520 80,374 88,830 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Morgan Ranch Landscaping & Lighting Fund (Fund 212)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Lighting / Landscape / Maintenance $ 3,200 3,402 3,464 4,451 6,200 TOTAL TAXES & ASSESSMENTS $ 3,200 3,402 3,464 4,451 6,200 Interest Earnings $ 47 11 8 5 -
Unrealized Gain / Loss Investment 4 55 6 - -
TOTAL USE OF MONEY & PROPERTY $ 51 66 14 5 -
Transfers In from Other Funds $ - - - 202 -
TOTAL TRANSFERS IN $ - - - 202 -
TOTAL REVENUES $ 3,251 3,468 3,478 4,658 6,200

EXPENDITURES
Maintenance Assessment Districts - 405
Personal Services
Salaries - Regular $ 628 424 131 70 70
FICA 45 28 9 5 5
PERS Retirement 71 55 15 10 10
Health / Dental / Vision / Life Ins 68 72 25 12 12
Total Personal Services $ 812 579 180 97 97
Services and Supplies
Utilities $ 2,344 3,075 2,783 2,500 2,700
Maintenance Contracts 1,846 1,686 1,716 4,688 5,460
Property Tax Collection Fees 201 201 201 201 201
Total Services and Supplies $ 4,391 4,962 4,700 7,389 8,361 Total Maintenance Assessment Districts $ 5,203 5,541 4,880 7,486 8,458 TOTAL EXPENDITURES $ 5,203 5,541 4,880 7,486 8,458
Excess (Deficit) of Revenues Over Expenditures $ (1,952) (2,073) (1,402) (2,828) (2,258) Beginning Fund Balance $ 3,958 2,006 (67) (1,469) (4,297) Ending Fund Balance $ 2,006 (67) (1,469) (4,297) (6,555) City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Ventana Sierra Landscaping & Lighting Fund (Fund 213)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Lighting / Landscape / Maintenance $ 4,234 4,481 4,631 4,752 4,847 TOTAL TAXES & ASSESSMENTS $ 4,234 4,481 4,631 4,752 4,847 Interest Earnings $ 2 11 11 8 -
Unrealized Gain / Loss Investment 78 - - - -
TOTAL USE OF MONEY & PROPERTY $ 80 11 11 8 -
TOTAL REVENUES $ 4,314 4,492 4,642 4,760 4,847

EXPENDITURES
Maintenance Assessment Districts - 405
Personal Services
Salaries - Regular $ 155 171 - 80 80
FICA 9 8 - 6 6
PERS Retirement 19 24 - 11 11
Health / Dental / Vision / Life Ins 28 17 - 14 14
Total Personal Services $ 211 220 - 111 111
Services and Supplies
Utilities $ 1,082 1,376 1,187 1,300 1,350
Maintenance Contracts 9,205 - 2,366 4,040 6,060
Property Tax Collection Fees 201 201 201 201 201
Total Services and Supplies $ 10,488 1,577 3,754 5,541 7,611 Total Maintenance Assessment Districts $ 10,699 1,797 3,754 5,652 7,722 TOTAL EXPENDITURES $ 10,699 1,797 3,754 5,652 7,722
Excess (Deficit) of Revenues Over Expenditures $ (6,385) 2,695 888 (892) (2,875) Beginning Fund Balance $ 3,155 (3,230) (535) 353 (539)
Ending Fund Balance $ (3,230) (535) 353 (539) (3,414)
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Scotia Pines Landscaping & Lighting Fund (Fund 214)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Lighting / Landscape / Maintenance $ 480 480 480 480 480 TOTAL TAXES & ASSESSMENTS $ 480 480 480 480 480
Interest Earnings $ 372 535 573 550 500
Unrealized Gain / Loss Investment (258) 179 224 - -
TOTAL USE OF MONEY & PROPERTY $ 114 714 797 550 500
TOTAL REVENUES $ 594 1,194 1,277 1,030 980

EXPENDITURES
Maintenance Assessment Districts - 405
Personal Services
Salaries - Regular $ 242 433 273 250 250
FICA 18 34 21 19 19
PERS Retirement 30 56 38 35 35
Health / Dental / Vision / Life Ins 28 60 41 43 43
Total Personal Services $ 318 583 373 347 347
Services and Supplies
Contractual Services $ - - - - -
Property Tax Collection Fees 212 212 212 212 212
Total Services and Supplies $ 212 212 212 212 212
Total Maintenance Assessment Districts $ 530 795 585 559 559 TOTAL EXPENDITURES $ 530 795 585 559 559
Excess (Deficit) of Revenues Over Expenditures $ 64 399 692 471 421 Beginning Fund Balance $ 18,764 18,828 19,227 19,919 20,390 Ending Fund Balance $ 18,828 19,227 19,919 20,390 20,812 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
MA Dist. 2003-1 (Morgan Ranch Unit 7) Fund (Fund 215)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Lighting / Landscape / Maintenance $ 750 750 749 750 750 TOTAL TAXES & ASSESSMENTS $ 750 750 749 750 750
Interest Earnings $ 214 315 346 330 250
Unrealized Gain / Loss Investment (151) 100 130 - -
TOTAL USE OF MONEY & PROPERTY $ 63 415 476 330 250
TOTAL REVENUES $ 813 1,165 1,225 1,080 1,000

EXPENDITURES
Maintenance Assessment Districts - 405
Personal Services
Salaries - Regular $ 242 345 273 175 175
FICA 18 27 21 13 13
PERS Retirement 30 43 38 25 25
Health / Dental / Vision / Life Ins 39 43 41 30 30
Total Personal Services $ 329 458 373 243 243
Services and Supplies
Contractual Services $ - - - - -
Property Tax Collection Fees 213 213 213 213 213
Total Services and Supplies $ 213 213 213 213 213
Total Maintenance Assessment Districts $ 542 671 586 456 456 TOTAL EXPENDITURES $ 542 671 586 456 456
Excess (Deficit) of Revenues Over Expenditures $ 271 494 639 624 544 Beginning Fund Balance $ 10,681 10,952 11,446 12,085 12,709 Ending Fund Balance $ 10,952 11,446 12,085 12,709 13,254 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Morgan Ranch West BAD No 2010-1 Fund (Fund 216)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Lighting / Landscape / Maintenance $ 500 500 500 500 500 TOTAL TAXES & ASSESSMENTS $ 500 500 500 500 500
Interest Earnings $ 156 217 225 210 200
Unrealized Gain / Loss Investment (107) 85 89 - -
TOTAL USE OF MONEY & PROPERTY $ 49 302 314 210 200
TOTAL REVENUES $ 549 802 814 710 700

EXPENDITURES
Maintenance Assessment Districts - 405
Personal Services
Salaries - Regular $ 323 345 182 200 200
FICA 25 26 14 15 15
PERS Retirement 39 48 26 28 28
Health / Dental / Vision / Life Ins 39 52 41 34 34
Total Personal Services $ 426 471 263 277 277
Services and Supplies
Utilities $ 129 196 178 190 200
Contractual Services - - - - -
Property Tax Collection Fees 213 213 213 213 213
Total Services and Supplies $ 342 409 391 403 413
Total Maintenance Assessment Districts $ 768 880 654 680 690 TOTAL EXPENDITURES $ 768 880 654 680 690
Excess (Deficit) of Revenues Over Expenditures $ (219) (78) 160 30 10 Beginning Fund Balance $ 7,947 7,728 7,650 7,810 7,840
Ending Fund Balance $ 7,728 7,650 7,810 7,840 7,849
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Morgan Ranch West Landscaping & Lighting No. 1988-2 Annex Fund (Fund 217)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Lighting / Landscape / Maintenance $ 8,000 8,000 8,370 9,500 9,690 TOTAL TAXES & ASSESSMENTS $ 8,000 8,000 8,370 9,500 9,690 Interest Earnings $ 201 214 173 120 200
Unrealized Gain / Loss Investment (42) 142 95 - -
TOTAL USE OF MONEY & PROPERTY $ 159 356 268 120 200
TOTAL REVENUES $ 8,159 8,356 8,638 9,620 9,890

EXPENDITURES
Maintenance Assessment Districts - 405
Personal Services
Salaries - Regular $ 317 765 222 200 200
FICA 24 49 11 15 15
PERS Retirement 38 103 28 28 28
Health / Dental / Vision / Life Ins 49 89 42 34 34
Total Personal Services $ 428 1,006 303 277 277
Services and Supplies
Utilities $ 565 595 783 800 850
Maintenance Contracts 16,677 7,519 8,816 6,900 6,060
Property Tax Collection Fees 219 219 219 219 219
Total Services and Supplies $ 17,461 8,333 9,818 7,919 7,129 Total Maintenance Assessment Districts $ 17,889 9,339 10,121 8,196 7,406 TOTAL EXPENDITURES $ 17,889 9,339 10,121 8,196 7,406
Excess (Deficit) of Revenues Over Expenditures $ (9,730) (983) (1,483) 1,424 2,484 Beginning Fund Balance $ 18,634 8,904 7,921 6,438 7,862 Ending Fund Balance $ 8,904 7,921 6,438 7,862 10,345
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Ridge Meadows Landscaping & Lighting 2016-1 Fund (Fund 218)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Lighting / Landscape / Maintenance $ 700 700 700 700 700 TOTAL TAXES & ASSESSMENTS $ 700 700 700 700 700
Interest Earnings $ 299 430 463 455 400
Unrealized Gain / Loss Investment (217) 150 176 - -
TOTAL USE OF MONEY & PROPERTY $ 82 580 639 455 400
TOTAL REVENUES $ 782 1,280 1,339 1,155 1,100

EXPENDITURES
Maintenance Assessment Districts - 405
Personal Services
Salaries - Regular $ 404 433 316 300 300
FICA 31 34 23 23 23
PERS Retirement 49 56 42 42 42
Health / Dental / Vision / Life Ins 56 60 45 51 51
Total Personal Services $ 540 583 426 416 416
Services and Supplies
Contractual Services $ - - - - -
Property Tax Collection Fees 219 219 219 219 219
Total Services and Supplies $ 219 219 219 219 219
Total Maintenance Assessment Districts $ 759 802 645 635 635 TOTAL EXPENDITURES $ 759 802 645 635 635
Excess (Deficit) of Revenues Over Expenditures $ 23 478 694 520 465 Beginning Fund Balance $ 14,995 15,018 15,496 16,190 16,710 Ending Fund Balance $ 15,018 15,496 16,190 16,710 17,175 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Ridge Meadows BAD 2016-1 Fund (Fund 219)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Lighting / Landscape / Maintenance $ - - - 155,957 159,076 TOTAL TAXES & ASSESSMENTS $ - - - 155,957 159,076
Interest Earnings $ - - - 520 700
Unrealized Gain / Loss Investment - - - - -
TOTAL USE OF MONEY & PROPERTY $ - - - 520 700
TOTAL REVENUES $ - - - 156,477 159,776

EXPENDITURES
Maintenance Assessment Districts - 405
Personal Services
Salaries - Regular $ - - - 1,500 2,000
FICA - - - 115 153
PERS Retirement - - - 210 280
Health / Dental / Vision / Life Ins - - - 255 340
Total Personal Services $ - - - 2,080 2,773
Services and Supplies
Utilities $ - - 1,563 5,500 6,000
Contractual Services - - - 1,700 -
Maintenance Contracts - - - 57,115 81,360
Property Tax Collection Fees - - - 267 267
Total Services and Supplies $ - - 1,563 64,582 87,627
Total Maintenance Assessment Districts $ - - 1,563 66,662 90,400 TOTAL EXPENDITURES $ - - 1,563 66,662 90,400
Excess (Deficit) of Revenues Over Expenditures $ - - (1,563) 89,815 69,376 Beginning Fund Balance $ - - - (1,563) 88,252
Ending Fund Balance $ - - (1,563) 88,252 157,628
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Loma Rica Ranch Landscaping & Lighting Fund (Fund 220)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 32,713 32,713 32,713 32,713 32,713
TOTAL USE OF MONEY & PROPERTY $ 32,713 32,713 32,713 32,713 32,713 Transfers In from Other Funds $ - - 151,165 - -
TOTAL TRANSFERS IN $ - - 151,165 - -
TOTAL REVENUES $ 32,713 32,713 183,878 32,713 32,713

EXPENDITURES
Home Program - 304
Services and Supplies
Contractual Services $ - - - 3,500 3,500
Total Services and Supplies $ - - - 3,500 3,500
Total Home Program $ - - - 3,500 3,500
TOTAL EXPENDITURES $ - - - 3,500 3,500
Excess (Deficit) of Revenues Over Expenditures $ 32,713 32,713 183,878 29,213 29,213 Program Income / Cash Balance $ - - 151,165 147,665 144,165 Loan Receivable Balance $ 4,204,639 4,237,352 4,270,065 4,302,778 4,335,491 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
02-HOME-0586 - Glenbrook Apts. Fund (Fund 230)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUE
09-Home-6272 1st Time Homebuyer $ 150,000 - - -
TOTAL INTERGOVERNMENTAL $ 150,000 - - - -
Interest Earnings $ 39,784 24,648 31,153 34,000 35,000
Market Value Adjustment (12,661) 7,058 7,952 - -
TOTAL USE OF MONEY & PROPERTY $ 27,123 31,706 39,105 34,000 35,000 TOTAL REVENUES $ 177,123 31,706 39,105 34,000 35,000

EXPENDITURES
Home Program - 304
Services and Supplies
Contractual Services $ - - - - -
Total Services and Supplies $ - - - - -
Total Home Program $ - - - - -
TOTAL EXPENDITURES $ - - - - -
Excess (Deficit) of Revenues Over Expenditures $ 177,123 31,706 39,105 34,000 35,000 Program Income / Cash Balance $ 807,242 834,496 846,055 873,055 901,055 Loan Receivable Balance $ 198,829 203,381 207,732 212,184 216,636 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
09-HOME-6272 1st Time Homebuyer Fund (Fund 231)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 6,569 6,569 6,569 6,569 6,569
TOTAL USE OF MONEY & PROPERTY $ 6,569 6,569 6,569 6,569 6,569 TOTAL REVENUES $ 6,569 6,569 6,569 6,569 6,569

EXPENDITURES
Non-Departmental - 601
Transfers Out
Transfers Out $ - - - - -
Total Transfers Out $ - - - - -
Total Non-Departmental $ - - - - -
TOTAL EXPENDITURES $ - - - - -
Excess (Deficit) of Revenues Over Expenditures $ 6,569 6,569 6,569 6,569 6,569 Program Income / Cash Balance $ - - - - -
Loan Receivable Balance $ 272,354 278,923 285,492 292,061 298,630 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
12-HOME-8564 First Time HB Fund (Fund 232)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
CDBG Re-Use Revenues $ (150,000) - - - -
TOTAL INTERGOVERNMENTAL $ (150,000) - - - -
Interest Earnings $ (11,191) 8,985 8,985 8,985 8,985
Market Value Adjustment - - - - -
TOTAL USE OF MONEY & PROPERTY $ (11,191) 8,985 8,985 8,985 8,985 TOTAL REVENUES $ (161,191) 8,985 8,985 8,985 8,985

EXPENDITURES
Home Program - 304
Services and Supplies
Contractual Services $ 8,945 7,470 7,400 10,000 10,000
Total Services and Supplies $ 8,945 7,470 7,400 10,000 10,000 Total Home Program $ 8,945 7,470 7,400 10,000 10,000
TOTAL EXPENDITURES $ 8,945 7,470 7,400 10,000 10,000
Excess (Deficit) of Revenues Over Expenditures $ (170,136) 1,515 1,585 (1,015) (1,015) Program Income / Cash Balance $ (93,681) (99,591) (107,731) (117,731) (127,731) Loan Receivable Balance $ 741,813 750,798 759,783 768,768 777,753 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
HOME Grant 1st Time Homebuyers Fund (Fund 233)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 1,647 1,647 58,648 1,646 1,646
TOTAL USE OF MONEY & PROPERTY $ 1,647 1,647 58,648 1,646 1,646 TOTAL REVENUES $ 1,647 1,647 58,648 1,646 1,646

EXPENDITURES
Non-Departmental - 601
Transfers Out
Transfers Out $ - - - - -
Total Transfers Out $ - - - - -
Total Non-Departmental $ - - - - -
TOTAL EXPENDITURES $ - - - - -
Excess (Deficit) of Revenues Over Expenditures $ 1,647 1,647 58,648 1,646 1,646 Program Income / Cash Balance $ - - 134,602 134,602 134,602 Loan Receivable Balance $ 389,864 391,510 315,556 317,202 318,848 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
99-HOME-0369 First Time Homebuyers Fund (Fund 234)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 48,184 48,148 48,184 48,184 48,184
TOTAL USE OF MONEY & PROPERTY $ 48,184 48,148 48,184 48,184 48,184 Transfers In from Other Funds $ - - 59,319 - -
TOTAL TRANSFERS IN $ - - 59,319 - -
TOTAL REVENUES $ 48,184 48,148 107,503 48,184 48,184

EXPENDITURES
Home Program - 304
Services and Supplies
Contractual Services $ - - - 3,500 3,500
Total Services and Supplies $ - - - 3,500 3,500
Total Home Program $ - - - 3,500 3,500
TOTAL EXPENDITURES $ - - - 3,500 3,500
Excess (Deficit) of Revenues Over Expenditures $ 48,184 48,148 107,503 44,684 44,684 Program Income / Cash Balance $ - - 241,154 237,654 234,154 Loan Receivable Balance $ 1,634,235 1,682,419 1,730,567 1,778,751 1,826,935 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
00-HOME-0461 Cedar Park Apts Fund (Fund 235)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 1,500 1,500 1,500 1,500 1,500
TOTAL USE OF MONEY & PROPERTY $ 1,500 1,500 1,500 1,500 1,500 TOTAL REVENUES $ 1,500 1,500 1,500 1,500 1,500

EXPENDITURES
Home Program - 304
Services and Supplies
Contractual Services $ - - - - -
Total Services and Supplies $ - - - - -
Total Home Program $ - - - - -
TOTAL EXPENDITURES $ - - - - -
Excess (Deficit) of Revenues Over Expenditures $ 1,500 1,500 1,500 1,500 1,500 Program Income / Cash Balance $ - - - - -
Loan Receivable Balance $ 76,734 78,234 79,734 81,234 82,734 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
19-HOME-14968 FTHB Fund (Fund 236)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
CDBG Re-Use Revenues $ 300 - - - -
TOTAL INTERGOVERNMENTAL $ 300 - - - -
Interest Earnings $ 500 - - - -
TOTAL USE OF MONEY & PROPERTY $ 500 - - - -
TOTAL REVENUES $ 800 - - - -

EXPENDITURES
CDBG Program - 303
Services and Supplies
Contractual Services $ - - 510 - -
Other Costs 286 - - - -
Total Services and Supplies $ 286 - 510 - -
Total Home Program $ 286 - 510 - -
Non-Departmental - 601
Transfers Out
Transfers Out $ - 814 - - -
Total Transfers Out $ - 814 - - -
Total Non-Departmental $ - 814 - - -
TOTAL EXPENDITURES $ 286 814 510 - -
Excess (Deficit) of Revenues Over Expenditures $ 514 (814) (510) - - Program Income / Cash Balance $ 814 - (510) (510) (510) Loan Receivable Balance $ 71,833 71,833 71,833 71,833 71,833 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
04-STBG-1960 TIG Housing Rehabilitation Fund (Fund 240)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 2,581 2,968 107 249 250
Unrealized Gain / Loss - Investments 1,192 1,827 1,840 - - TOTAL USE OF MONEY & PROPERTY $ 3,773 4,795 1,947 249 250 TOTAL REVENUES $ 3,773 4,795 1,947 249 250

EXPENDITURES
CDBG Program - 303
Services and Supplies
Printing / Advertising $ 303 - - - -
Contractual Services 4,522 5,500 2,570 8,000 5,000
Total Services and Supplies $ 4,825 5,500 2,570 8,000 5,000 Total Home Program $ 4,825 5,500 2,570 8,000 5,000
Non-Departmental - 601
Transfers Out
Transfers Out $ - 115,989 - - -
Total Transfers Out $ - 115,989 - - -
Total Non-Departmental $ - 115,989 - - -
TOTAL EXPENDITURES $ 4,825 121,489 2,570 8,000 5,000
Excess (Deficit) of Revenues Over Expenditures $ (1,052) (116,694) (623) (7,751) (4,750) Program Income / Cash Balance $ 121,440 7,928 4,152 (3,599) (8,349) Loan Receivable Balance $ - - - - -
City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
CDBG Fund (Fund 241)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 1,720 1,720 1,720 1,720 1,720
TOTAL USE OF MONEY & PROPERTY $ 1,720 1,720 1,720 1,720 1,720 TOTAL REVENUES $ 1,720 1,720 1,720 1,720 1,720

EXPENDITURES
CDBG Program - 303
Services and Supplies
Other Costs $ 264 264 264 264 264
Total Services and Supplies $ 264 264 264 264 264
Total Home Program $ 264 264 264 264 264
Non-Departmental - 601
Transfers Out
Transfers Out $ - 1,233 - - -
Total Transfers Out $ - 1,233 - - -
Total Non-Departmental $ - 1,233 - - -
TOTAL EXPENDITURES $ 264 1,497 264 264 264
Excess (Deficit) of Revenues Over Expenditures $ 1,456 223 1,456 1,456 1,456 Program Income / Cash Balance $ 616 - 616 1,232 1,848
Loan Receivable Balance $ 178,233 179,074 179,914 180,754 181,594 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
CDBG Revolving Loan Fund (Fund 242)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ - - - - -
TOTAL USE OF MONEY & PROPERTY $ - - - - -
TOTAL REVENUES $ - - - - -

EXPENDITURES
CDBG Program - 303
Services and Supplies
Other Costs $ - - - - -
Total Services and Supplies $ - - - - -
Total Home Program $ - - - - -
TOTAL EXPENDITURES $ - - - - -
Excess (Deficit) of Revenues Over Expenditures $ - - - - - Program Income / Cash Balance $ - - - - -
Loan Receivable Balance $ 101,498 101,498 101,498 101,498 101,498 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
CDBG Revolving Loan Fund - Business Loans Fund (Fund 243)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 582 490 408 320 250
TOTAL USE OF MONEY & PROPERTY $ 582 490 408 320 250
TOTAL REVENUES $ 582 490 408 320 250

EXPENDITURES
CDBG Program - 303
Services and Supplies
Other Costs $ 240 240 240 240 240
Total Services and Supplies $ 240 240 240 240 240
Total Home Program $ 240 240 240 240 240
Non-Departmental - 601
Transfers Out
Transfers Out $ - 6,144 - - -
Total Transfers Out $ - 6,144 - - -
Total Non-Departmental $ - 6,144 - - -
TOTAL EXPENDITURES $ 240 6,384 240 240 240
Excess (Deficit) of Revenues Over Expenditures $ 342 (5,894) 168 80 10 Program Income / Cash Balance $ 3,072 - 3,072 6,152 9,234 Loan Receivable Balance $ 17,752 14,930 12,026 9,026 5,954 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
95-STBG-897 Housing and Infrastructure Fund (Fund 247)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ - - - - -
TOTAL USE OF MONEY & PROPERTY $ - - - - -
TOTAL REVENUES $ - - - - -

EXPENDITURES
Home Program - 304
Services and Supplies
Contractual Services $ - - - - -
Total Services and Supplies $ - - - - -
Total Home Program $ - - - - -
TOTAL EXPENDITURES $ - - - - -
Excess (Deficit) of Revenues Over Expenditures $ - - - - - Program Income / Cash Balance $ - - - - -
Loan Receivable Balance $ 110,000 110,000 110,000 110,000 110,000 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
99-STBG-1362 Housing & Child Care Center Fund (Fund 249)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 167 135 101 60 30
TOTAL USE OF MONEY & PROPERTY $ 167 135 101 60 30
TOTAL REVENUES $ 167 135 101 60 30

EXPENDITURES
CDBG Program - 303
Services and Supplies
Other Costs $ 207 222 222 222 222
Total Services and Supplies $ 207 222 222 222 222
Total Home Program $ 207 222 222 222 222
Non-Departmental - 601
Transfers Out
Transfers Out $ - 6,610 - - -
Total Transfers Out $ - 6,610 - - -
Total Non-Departmental $ - 6,610 - - -
TOTAL EXPENDITURES $ 207 6,832 222 222 222
Excess (Deficit) of Revenues Over Expenditures $ (40) (6,697) (121) (162) (192) Program Income / Cash Balance $ 3,312 - 3,297 6,588 9,888 Loan Receivable Balance $ 30,562 27,177 23,758 20,305 16,813 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
CDBG Housing and Doris Drive Fund (Fund 250)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27

REVENUES
Interest Earnings $ 7,117 7,104 7,104 7,104 7,104
TOTAL USE OF MONEY & PROPERTY $ 7,117 7,104 7,104 7,104 7,104 TOTAL REVENUES $ 7,117 7,104 7,104 7,104 7,104

EXPENDITURES
CDBG Program - 303
Services and Supplies
Other Costs $ 80 - - - -
Total Services and Supplies $ 80 - - - -
Total Home Program $ 80 - - - -
Non-Departmental - 601
Transfers Out
Transfers Out $ - 4,457 - - -
Total Transfers Out $ - 4,457 - - -
Total Non-Departmental $ - 4,457 - - -
TOTAL EXPENDITURES $ 80 4,457 - - -
Excess (Deficit) of Revenues Over Expenditures $ 7,037 2,647 7,104 7,104 7,104 Program Income / Cash Balance $ 4,457 - - 28,891 28,891 Loan Receivable Balance $ 356,676 363,780 370,884 349,097 356,201 City of Grass Valley
Fiscal Year 2026-27 Proposed Budget
Housing Rehab 04-STBG-1900 Fund (Fund 251)

Item # 9.