Agenda packet — Hanford City Council, May 6, 2025 (part 1 of 3)

City Council Meeting
Agenda
May 6, 2025
7:00 PM – Regular Meeting
Council Chambers
400 N. Douty St.

Council Members will meet in-person in the Council
Chambers. The meeting will also be lived streamed on the City’s website: http://livestream.hanford.city/

5:00 PM CALL TO ORDER STUDY SESSION AND CLOSED SESSION:

ROLL CALL BY THE CITY CLERK:

PUBLIC COMMENT:

Study Sessions are considered Special Meetings under the Brown Act. Accordingly, comments from the public are limited to items listed on the agenda (GC 54954.3a). Public Comment will be accepted during each agenda item. A maximum of three minutes is allowed for each speaker. Please begin your comments by stating your name and providing your city of residence.

STUDY SESSION:

A. Presentation and review of City of Hanford draft Operating Budget for fiscal year 2026 and 2027 for Council consideration and direction from City Council as appropriate.

CLOSED SESSION FOR DISCUSSION OF THE FOLLOWING:

A. CONFERENCE WITH LABOR NEGOTIATORS (GC 54957.6)

Agency designated representatives: Mario Cifuentez and Chris Tavarez Employee Organization(s): EMEA, GEMA, and PUMA

CALL TO ORDER REGULAR SESSION:

ROLL CALL:

INVOCATION:

Roger McCort
FLAG SALUTE:

CLOSED SESSION ACTION REPORT:

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PUBLIC COMMENT:

This is the time for citizens to comment on subject matters within the jurisdiction of the Hanford City Council. This is also the public’s opportunity to request an item from the Consent Calendar be pulled for discussion purposes or to comment on any item on the agenda. State law does not allow the Council to discuss or take action on issues not on the agenda, except that members of the Council or staff may briefly respond to statements made or questions posed by persons exercising their public testimony rights (Gov. Code sec. 54954.2). A maximum of three minutes is allowed for each speaker. Please begin your comments by stating your name and providing your city of residence.

CONSENT CALENDAR:

Consent Calendar items are considered routine and will be enacted in one motion. There will be no separate discussion of these matters unless a request is made and then the item will be removed from the Consent Calendar to be discussed and voted upon by a separate motion.

A. Waive reading in full of resolutions and ordinances and approval and adoption of same by reading the title only.

B. Administration: Approval of a letter of support, on behalf of the City of Hanford, for the proposed Strike Fighter Center of Excellence Pacific for NAS Lemoore.

C. Administration: Authorization for the City Manager to Establish and Maintain a List of On- Call Appeal Hearing Officers for Code Enforcement Citations, Consistent with Hanford Municipal Code Chapter 17.94.

D. Community Development: Approval of Mural No. 0002-25, a request by the Kings Art Center to finish painting a mural on the exterior walls of an existing building. The property is located at 605 N. Douty Street (APN 010-221-021).

E. Community Development: Approval of Mural No. 0003-25, a request by Main Street Hanford to paint a mural onto the exterior wall of an existing building. The property is located at 114-116 N. Irwin Street (APN 012-055-009).

F. Community Development: Approval of Mural No. 0004-25, a request by City of Hanford, Parks & Community Services Department to paint a mural onto the exterior walls of an existing fence at The Plunge. The property is located at 415 Ford St. (APN 010-253- 004).

G. Utilities and Engineering: Approval of an amendment to the purchase order with BSK & Associates, INC. to complete water testing through the end of the current Fiscal Year as mandated by the California State Water Resources Control Board and additional water testing to meet water sampling requirements for the Federal Environmental Protection Agency (EPA), and approve an appropriation of $48,000 to fund these costs from the Water Fund (0390).

H. Utilities and Engineering: Approval of a purchase order with Telstar Instruments of Hanford, CA. to install the required mechanical, electrical, and program integration services in anticipation of the delivery and installation of the WWTF Headworks Internal Screw in the amount of $74,865 and Authorization of an appropriation of $82,352 from Wastewater Funds to cover the work (CIP #825609).

I. Utilities and Engineering: Approval of the Final Map, Subdivision Agreement, and Acceptance of Easements for San Joaquin Valley Homes, Live Oak East Tract No. 881 Unit 2, located in the area on the Southeast corner of 12th Ave and Hume Ave.

J. Police: Adoption of Resolution No. 25-28-R for Delegation of Authority to the City

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Manager to Execute various grant agreements.

PUBLIC HEARING:

A. Community Development: Public Hearing to accept comments regarding proposed Modifications to Planned Unit Development (PUD) No. 2005-04: a request to modify the Live Oak Master Plan/Planned Unit Development to delete requirements for decorative lighting for Live Oak East Tracts 865, 881, and 912. Modifications to Vesting Tentative Tract 865, 881, and 912: a request to remove the requirement for decorative lighting from the tentative tract resolutions, consistent with the changes proposed to be made to the Live Oak Master Plan. Location: The project is applicable to Tract 865, 881, and Tentative Tract 912, generally located between Hume and Houston Avenues, east of 12th Avenue (Various APNs between 011-110-0160 and 011-600-053).

GENERAL BUSINESS:

A. Finance: Presentation and Council direction on proposed increase to the City of Hanford’s Transient Occupancy Tax.

COUNCIL REPORTS/GENERAL REPORTS:

Brief information-only reports from City Council and/or Staff, including committee reports and reports by City Council related to meetings attended at City expenses (AB1234).

ITEMS FOR FUTURE AGENDAS:

At this time, any Council Member may ask a question for clarification or may request a matter, which is not otherwise scheduled on a City Council agenda, to be placed on a future agenda. The Council Member referring the item shall provide sufficient information as to the nature of the item. The City Council, by concurrence of a majority, may direct the City Manager to put the item on a future agenda. (GOV. CODE SEC. 54954.2) A. Council Future Agenda Items
B. Upcoming Events and Important Dates:

May 5-31: The Annual Spring Cleanup More Information
May 20: Regular City Council Meeting
May 21: City County Coordinating Meeting Location & Time: TBD May 26: City offices closed in observance of Memorial Day ADJOURNMENT:

Materials related to an item on this Agenda submitted to the City Council after distribution of the agenda packet are available to public inspection in the City Clerk’s Office located at 319 N. Douty Street, Hanford, California 93230, during normal business hours. Such agendas are also available at the city’s website, www.cityofhanfordca.com subject to staff’s ability to post the agenda before the meeting. If you need a disability-related modification or accommodation, including auxiliary aids or services, to participate in this meeting, please contact the City Clerk’s office, 559-585-2515, 319 N. Douty Street, Hanford, California 93230, at least 2 days prior to the meeting {28 CFR 35.102.35.104 ADA Title II}

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4.A.

AGENDA

STAFF REPORT

MEETING DATE: 5/6/2025 AGENDA SECTION: STUDY SESSION

SUBJECT:

Presentation and review of City of Hanford draft Operating Budget for fiscal year 2026 and 2027 for Council consideration and direction from City Council as appropriate.

Recommendation: Staff recommends that City Council receive a presentation and review the City of Hanford draft operating budget for fiscal year ending June 30, 2026 (2026) and June 30, 2027 (2027) and that the City Council provide direction on the development of the budget as appropriate.

Recommended Motion: No motion is required. City Council recommendations or direction is requested at this time to be incorporated into final draft budget. A public hearing will be held June 3, 2025 for adoption of fiscal year 2026 and 2027 budget.

Background: Every two years the City of Hanford adopts a biennial budget for two fiscal years, a fiscal year is July 1 through June 30. The purpose of the budget is to enable the City Council to strategically allocate fiscal resources based on current and long-term expenditure needs of the community and provide accountability of the administration of funding to its citizens and stakeholders. The major components of the budget are estimated revenues, a spending plan for day- to-day operations, a five-year capital improvement plan and debt service obligations. As adopted per Resolution 20-29-R, Council is committed to adoption of a balanced budget to assure fiscal responsibility and sustainability. Presented today is a structurally BALANCED BUDGET in accordance with City policy.

The Budget development process began in January 2025 and finance staff has met with all department directors and the City Manager to review, update and finalize submissions. At this meeting, staff is looking for feedback and direction from City Council for the proposed fiscal year (FY) 2026 (26) & 2027 (27) budgets. A public hearing will take place on June 3rd to adopt the budget.

Adoption of a budget by June 30th is needed so the City has legal authorization in place for expenditures before the start of the fiscal year on July 1, 2025. The schedule of meetings is as follows:

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Recap of Capital Improvement Program: The Capital Improvement Plan (CIP) serves as a long- range planning tool that identifies and prioritizes major infrastructure and capital projects throughout the City of Hanford. Updated biennially, the CIP outlines planned investments in essential public assets such as streets, water and sewer systems, parks, public safety facilities, and other municipal infrastructure. The plan lays out projects for at least the next five years, of which the first two years are appropriated in the budget; future years are for planning purposes. In total, there are over $460 million in capital projects identified; In the first budget year approximately $36 million and the second year $44 million. Prioritization and planning is integral for the delivery of projects that the CIP provides. Staff reviewed these projects during the last two Council meetings in April and discussed the various challenges with some of the funds (See Exhibit C).

General Fund: The total proposed General Fund budget for FY 26 & 27 is $50,773,577 million and $53,902,654 million respectively, as seen in Table 1. The FY26 GF budget represents an approximate 15% increase from FY25. This is mainly due to the capital projects, significant increase in property tax (approx $2 mill) and other departmental revenue and allocations which allows for increased expenditures for essential operational needs.

* Only $913,110 for FY26 and $697,340 for FY27 would be drawn from the GF reserve funds, with

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the remaining costs offset by grant funding.

The General Fund is the City's most discretionary funding source that receives revenues from Sales Tax, Property Taxes, Business Tax, Transient Occupancy Tax among other revenues including fees for recovery of costs. Basic government services that are provided for from this fund include Police, Fire, Streets, Administration, Parks/Recreation and Planning/Community Development. The GF reserve balance is currently at 28% ($12.6 million) of operating expenditures with a goal of 35%.

Of the two fiscal years presented in the proposed biennial budget FY26 was slightly challenging to balance due to stagnant sales tax projections. FY27 projections include some growth which helps offset inflationary increases in operational costs such as services, materials and supplies. Based on historical actuals the City should see a continued growth in property taxes (2nd largest revenue source). Any negative downturns that could occur in the housing market wouldn’t be reflected during this biennial budget as property tax revenues often have a lag time between economic decline and actual reduction in tax collections.

As customary, the City’s largest total budgeted expenditures are for salaries and benefits (approx 60%). Staff have budgeted salaries and benefits at full step which would be able to support any negotiated salary increases with salary savings. Fleet, computer and building capital and equipment reserves are fully budgeted. It is also important to note that In November of 2024, citizens passed Measure H to increase sales tax by 1% from 7.25% to 8.25%. This took effect April 1st of 2025. Sales tax revenue projections solely for this 1% are expected to bring in an additional approx. $18.5 million yearly during this budget cycle. While this additional tax is general fund revenues it will be accounted for in a separate fund for the purpose of tracking specified spending per the “Measure H Expenditure Plan”.

A structurally balanced budget was achieved for both years with the following:
• Used an average of “optimistic” and “most likely” for sales tax projections. • Reviewed and updated the full cost allocation plan. Overall, it increased some costs to the General Fund and provided for more accurate indirect costs and allocations to all funds. • Reviewed and updated reserves. Removed items where replacement cost was less than $10,000 as well as items aged items that would be disposed/sold in the next year. • Reviewed historical actuals and decreased budget unless justification was provided. • In FY26, decreased or limited increases to non-fixed/essential costs. • General Fund capital are considered one-time expenditures that would decrease fund balance available. In a structurally balanced budget, revenues would cover ongoing expenditures.

Additionally, some of these capital projects would not proceed unless a grant was awarded as noted in the Capital Improvement Program.
• Helena settlement payments (extraordinary item) were expensed and recognized in the City’s past financial statements decreasing fund balance in accordance with GASB accounting principles. The appropriations for the payments are simply to provide authorization for payment. The final payment is in FY27.

Measure H: The Measure H Oversight Board has reviewed and approved the draft budget as presented (today's operating budget and last meetings capital project budget). As presented, the projects are in accordance with the Measure H Expenditure Plan that was presented to voters and passed in November 2024. There have been no additions or deletions of items or projects proposed.

The Measure H Oversight Board did review and recommend for approval reimbursement of up to $143,750 to the General Fund for an early start of some Measure H related items that were approved

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this fiscal year (FY25) by City Council.

All Funds: The proposed budget for FY26 is $148,826,384 million and for FY27 is $158,598,682 million as shown in Table 2A/2B. The FY26 budget represents an approximate 26% increase from FY25 due to increased cost of operations, top step salaries and benefits, significant increase in capital projects and the addition of the Measure H fund. Additional Exhibit A can be found as an attachment to show summary of proposed appropriations by operational division. Operational divisions are those that contain personnel.

The FY 26 & 27 Biennial Budget is comprised of all City funds, including the General Fund, Enterprise Funds, Internal Service Funds, Special Revenue Funds and Capital Funds. Similar principles of budgeting apply to these other areas of the City's budget where operational expenditures are limited to the amount of revenue received. However, for enterprise funds, which operate similar to a business, rates paid by users offset the costs of service. Rates can be increased in order to prepare for investments in infrastructure, equipment and overall increase in operational costs. The City's primary Enterprise Funds are Water, Sewer, Storm Drain and Refuse. Some of the City's Special Revenue Funds are Gas Tax, Road Rehabilitation Account, Transportation Development Act, and CDBG. In almost all cases it is important to remember, these funds do not pay for General Fund activities and should support their own activities.Rate studies are proposed for the Refuse, Storm Drain and Sewer Funds as these funds are facing deficiencies due to long overdue rate increases in combination with increased future capital and operational needs.

Conclusion: The FY26 & 27 proposed budget was carefully prepared to balance City Councils goals and community priorities with a sustainable and sound financial plan. The City’s current financial

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condition is stable and is seeing positive growth in revenues, reserve balance and economic development. Additionally, the City is underway with review of the Master Fee schedule and most importantly the Impact Fee Program which will aim to improve cost recovery of providing public facilities to new development. The transformative effects of the Measure H Sales Tax will provide the City the opportunity to make significant strides in enhancing the quality of life for all Hanford residents. Adherence to strong fiscal management and sound financial practices will empower the City to effectively manage any upcoming challenges faced by uncertainty in the current economic climate both domestically and foreign such as rising inflation or a recession, consumer spending, and supply chain impacts.

Fiscal Impact: There is no fiscal impact at this time. Council will be brought a final budget for consideration and adoption at a Public Hearing on June 3rd along with approval of the Proposition 4 Gann Limit for General Fund expenditures, and Budget Book presentation. Total detail of the proposed budgets for FY26 & 27 can be found as an attachment labeled Exhibit B.

The Council may make changes as it desires before, at budget adoption or anytime thereafter.

ATTACHMENTS:

1. Exhibit A-Summary by Division

2. Exhibit B-Budget Detail

3. Exhibit C-Preliminary CIP List

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Exhibit A
FY26 Budget FY27 Budget
Divisions:

Administration
City Council 432,959 616,309
City Manager-City Clerk 923,597 953,597 Human Resources 942,442 966,132
Finance-Accounting 1,880,499 1,917,339
4,179,497 4,453,377
Community Development
Planning Operations 674,656 689,126
Code Compliance 499,361 505,271
Measure H-Code Compliance 214,480 207,480 Public Housing Authority 339,195 343,635 1,727,692 1,745,512
Public Safety
Police-Support Service 3,285,514 3,346,029 Police-Records 616,196 623,236
Measure H-PD Records 160,160 155,160
Police-Communications 2,047,664 2,073,824 Police-Operations 8,165,009 8,010,159
Measure H-PD Operations 952,540 884,540 Police-Traffic Enforcement 572,399 578,279 Police-School Officer Program 1,688,008 1,723,988 Police-Street Crimes 949,880 962,510
Police-Animal Control 745,429 997,939 Police-HART 607,686 624,626
Measure H-PD HART 839,360 785,360
Police-Canine 929,369 940,109
COPS 364,668 292,138
Fire-Admin/Suppression 7,736,383 7,876,520 Measure H-Fire Admin/Suppressio 597,170 585,170 Fire-Fire Prevention 345,321 351,991
30,602,756 30,811,578
Parks & Comm Services
Administration 781,166 807,866
Sports 392,340 396,390
Facilities 900,036 903,910
Youth/Adult/Special Services 845,662 850,762 Measure H-Youth/Adult Spec Ser 111,280 109,280 Community Promotions/Events 496,456 505,006 Parks 2,449,162 2,505,338
Measure H-Parks 181,680 177,680
6,157,782 6,256,232
U&E and Streets
Utilities & Engineering 1,996,949 2,089,769 PW-Street Maintenance 2,753,034 2,778,990 4,749,983 4,868,759
Enterprise
Refuse Operations 12,090,988 12,415,638
Storm Drain Operations 2,174,005 2,185,005 Wastewater Operations 8,412,820 8,474,732 Sanitary Sewer Collections 1,704,230 1,713,710 Water Operations 10,897,033 10,904,235
Building Safety 2,148,769 2,152,889
Finance-Utility Billing 2,261,969 2,271,909 39,689,814 40,118,118
Internal Service
Airport Operations 888,621 888,988
IT Services 1,034,506 1,044,836
Building Maintenance 1,382,985 1,380,996 Fleet Maintenance Operations 4,230,082 4,243,172 7,536,194 7,557,992
GRAND TOTAL 94,643,718 95,811,568
Does not include some debt pmts (fund level)
Summary of Proposed Appropriations
by Operational Division

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
0001-GENERAL FUND
0001 0001 400000 CURRENT YR-SECURED TAXES (6,487,516) (6,300,000) (6,700,000) (7,000,000) 0001 0001 400010 CURRENT YEAR-UNSECUR TAX (454,784) (390,000) (700,000) (700,000) 0001 0001 400011 PRIOR YEAR-SECURED TAXES (120,689) (40,000) (170,000) (200,000) 0001 0001 400012 PRIOR YEAR-UNSECUR TAXES (3,592) (5,000) (5,000) (5,000) 0001 0001 400020 PROP TX(VLF IN-LIEU) (6,903,590) (6,250,000) (7,300,000) (7,800,000) 0001 0001 400023 PROP TX-RDA RPTTF RESIDLS (705,333) (667,000) (712,000) (720,000) 0001 0001 400040 PROPERTY TAX 813 (254,977) (62,000) (300,000) (315,000) 0001 0001 405000 AIRCRAFT TAXES (40,851) (20,000) (45,000) (50,000) 0001 0001 412000 SALES TAX (15,559,418) (17,617,230) (17,000,000) (17,600,000) 0001 0001 413000 FRANCHISE-ELECTRIC (621,511) (562,000) (700,000) (750,000) 0001 0001 413100 FRANCHISE-GAS (307,035) (258,000) (365,000) (395,000) 0001 0001 413300 FRANCHISE-CABLE TV (370,479) (420,000) (300,000) (300,000) 0001 0001 413400 FRANCHISE-VIDEO (11,653) (20,000) (12,000) (12,000) 0001 0001 416100 TRANSIENT OCCUPANCY TAX (750,696) (750,000) (750,000) (770,000) 0001 0001 416500 REAL PROPERTY TRANSFR TAX (235,563) (215,000) (240,000) (245,000) 0001 0001 425000 MISCELLANEOUS PERMITS (11,185) (3,000) (10,000) (10,000) 0001 0001 440000 INTEREST INCOME (344,313) (15,000) (345,000) (345,000) 0001 0001 440001 GAIN/LOSS INVST FAIR (300,022) - - - 0001
0001 442200 INT INCOME-KC PROPERTY TX (23,695) (3,000) (25,000) (25,000) 0001 0001 444000 LEASE REVENUE (99,177) - - - 0001
0001 445000 RENTS AND LEASES - (
43,200) ( 129,780) (131,780)
0001 0001 446180 CELL TOWE R RENT (
24,186) (23,000) (25,000) (25,000) 0001 0001 470001 VEHICLE LICENSE FEE EXCESS - (
70,000) (90,000) (90,000)
0001 0001 471000 ST HMOWNR PROP TAX RELIEF (48,448) (50,000) (50,000) (50,000) 0001 0001 471300 IN-LIEU TX-HSNG AUTHORITY (8,572) (6,000) (8,500) (8,500) 0001 0001 473800 VEHICLE ABATEMENT-DMV FD - (
22,000) - -
0001
0001 474101 STATE GRNT FUNDING (139,403) (50,000) (140,000) (140,000) Budget Detail for FY26 & 27
Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 0001 493001 COMPLIANCE FEE-KC PFF (13,784) (7,500) (14,000) (14,000) 0001 0001 493400 ADMIN FEE-SCH IMPACT/SMIP (13,405) (30,000) - - 0001 0001 540300 MISCELLANEOUS REVENUE (31,556) (5,000) (5,000) (5,000) 0001 0001 570200 TRANSFERS IN (833,334) - - - 0001 0001 570260 CANNABIS TAX TRANSFER (954,190) (1,346,000) (875,431) (920,431) 0001 0001 733800 SPECIAL- LITIGATION EXPENSE - 1,250,000 1,250,000 1,250,000 0001 0001 740300 MISCELLANEOUS EXPENSE 12,011 - - - 0001 0001 749500 PROF AND SPEC SERVICES 1,150 - - - 0001 0001 751300 BANKING INVESTMENT 9,001 1,200 2,154 2,154 0001 0001 753100 ADMINISTRATIVE EXPENSES 5,740 - - - 0001 0001 778000 UTILITIES-ELECTRICITY - - 4,000 4,000 0001 0001 778500 UTILITIES-GAS - - 680 680 0001 0001 778800 UTILITIES-WATER - - 4,100 4,100 0001 0001 793000 PRINCIPAL PAYMENT 1,472,754 1,438,294 1,443,216 1,435,012 0001 0001 796000 INTEREST EXPENSE 1,070,625 1,005,971 942,830 879,473 0001 0001 823606 CIVIC AUD IMPROVEMENTS 89,421 - - - 0001 0001 945000 TRANSFERS OUT 156,274 145,647 194,258 442,002 0001-TOTAL (32,855,982) (31,408,818) (33,175,473) (34,609,290) 0001-11000000 CITY COUNCIL
0001 11000000 701000 REGULAR EMPLOYEES 28,962 30,060 30,000 30,000 0001 11000000 703400 CELL PHONE ALLOWANCE 3,850 4,200 3,600 3,600 0001 11000000 707110 RETIREMENT 32 1,600 1,310 1,460 0001 11000000 707149 OTHER PERSONNEL BENEFITS 468 440 440 440 0001 11000000 707169 WORKERS' COMP INSURANCE 9,676 8,474 9,449 9,449 0001 11000000 708601 INSURANCE-MEDICAL 5,924 11,860 9,500 9,500 0001 11000000 708602 INSURANCE-DENTAL 1,093 1,890 2,210 2,210 0001 11000000 708603 INSURANCE-VISION 64 130 100 100 0001 11000000 708604 INSURANCE-LIFE 339 1,300 1,300 1,300 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 11000000 732000 COMMUNICATIONS 153 - 1,200 1,200 0001 11000000 743100 COMPUTER REPLACEMNT RSRV 1,299 1,290 6,210 6,210 0001 11000000 743200 IT SERVICES 30,853 18,330 10,540 10,540 0001 11000000 745000 PUBLICATIONS AND DUES 20,700 20,000 21,000 21,000 0001 11000000 749500 PROF AND SPEC SERVICES 260,906 222,000 224,000 226,000 0001 11000000 749600 GRP INSUR ADM EXPENSE (8,035) 4,990 - - 0001 11000000 756000 ADVERTISING & PUBLIC REL 2,320 1,000 1,000 1,000 0001 11000000 756500 ELECTION EXPENSE - 45,000 - 175,000 0001 11000000 760000 SPECIAL DEPARTMENTAL EXP 1,462 1,100 1,100 1,100 0001 11000000 770000 EMPLOYEE SVC AWARD DINNER 14,512 15,000 15,000 15,000 0001 11000000 777000 TRAINING/TRAVEL/MEETING 3,674 2,500 2,500 3,700 0001 11000000 777001 TRAVEL-DISTRICT A 4,562 2,000 2,000 3,000 0001 11000000 777002 TRAVEL-DISTRICT B 1,085 2,000 2,000 3,000 0001 11000000 777003 TRAVEL-DISTRICT C - 2,000 2,000 3,000 0001 11000000 777004 TRAVEL-DISTRICT D 732 2,000 2,000 3,000 0001 11000000 777005 TRAVEL-DISTRICT E 4,782 2,000 2,000 3,000 0001 11000000 777011 DISCRETIONARY-DISTRICT A - - 500 500 0001 11000000 777012 DISCRETIONARY-DISTRICT B - - 500 500 0001 11000000 777013 DISCRETIONARY-DISTRICT C - - 500 500 0001 11000000 777014 DISCRETIONARY-DISTRICT D - - 500 500 0001 11000000 777014 DISCRETIONARY-DISTRICT E - - 500 500 0001 11000000 790400 CITY CONTRIBUTIONS TO 78,718 80,000 80,000 80,000 0001 11000000 911000 ALOC-AIRPORT (2,644) (2,644) - - 0001 11000000 911600 ALOC-BUILDING INSPECTION (7,544) (7,543) - - 0001 11000000 915003 ALOC COH PUBLIC HSG AUTH (2,344) (2,344) - - 0001 11000000 915800 ALOC-REFUSE (57,012) (57,012) - - 0001 11000000 916100 ALOC-SANITARY SEWER COLL (8,960) (8,961) - - 0001 11000000 916400 ALOC-STORM DRAINAGE (8,992) (8,992) - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 11000000 917600 ALOC-WATER OPERATIONS (46,892) (46,892) - - 0001 11000000 917900 ALOC-WWTP (17,924) (17,922) - - 0001 11000000 919900 ALOC-NON-GF - - (211,844) (211,844) 11000000-TOTAL 315,819 328,854 221,115 404,465 0001-11100000 CITY MANAGER - CITY CLERK
0001 11100000 701000 REGULAR EMPLOYEES 415,318 504,050 497,830 497,830 0001 11100000 701800 INCENTIVE PAY 7,208 - 14,530 14,530 0001 11100000 702700 VACATION PAYOUT 5,409 4,500 6,000 6,000 0001 11100000 703400 CELL PHONE ALLOWANCE 2,400 2,400 2,400 2,400 0001 11100000 703600 CAR ALLOWANCE - 6,000 6,000 6,000 0001 11100000 707110 RETIREMENT 59,175 95,690 105,390 115,940 0001 11100000 707149 OTHER PERSONNEL BENEFITS 11,512 21,000 24,820 24,820 0001 11100000 707160 RETIREMENT-DEF COMP 5,850 9,780 5,870 5,870 0001 11100000 707169 WORKERS' COMP INSURANCE 5,805 5,084 11,489 11,489 0001 11100000 708601 INSURANCE-MEDICAL 15,894 31,300 29,540 29,540 0001 11100000 708602 INSURANCE-DENTAL 841 1,890 1,110 1,110 0001 11100000 708603 INSURANCE-VISION 136 260 300 300 0001 11100000 708604 INSURANCE-LIFE 576 1,300 1,040 1,040 0001 11100000 732000 COMMUNICATIONS 1,260 1,210 1,300 1,400 0001 11100000 733000 LIABILITY INSURANCE 49,993 77,470 38,154 38,154 0001 11100000 741400 BUILDING MTCE INTERNAL COSTS 2,495 - - - 0001 11100000 742000 BUILDING MTCE OVERHEAD 11,979 10,810 11,316 11,316 0001 11100000 742100 BLDG CPTL/EQPT REPL RSRVE 7,838 - 6,964 6,964 0001 11100000 743100 COMPUTER REPLACEMNT RSRV 5,257 5,220 3,549 3,549 0001 11100000 743200 IT SERVICES 17,635 10,470 9,034 9,034 0001 11100000 744000 OFFICE EXPENSE MISC 982 2,000 1,800 1,800 0001 11100000 745000 PUBLICATIONS AND DUES 39,236 5,500 90,400 96,000 0001 11100000 745500 POSTAGE AND FREIGHT 1,150 500 1,000 1,000 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 11100000 747000 PRINTING 1,302 1,950 4,500 4,500 0001 11100000 749500 PROF AND SPEC SERVICES 88,502 85,000 31,800 43,800 0001 11100000 749600 GRP INSUR ADM EXPENSE (4,821) 2,990 5,461 5,461 0001 11100000 756000 ADVERTISING & PUBLIC REL 7,065 500 500 500 0001 11100000 760000 SPECIAL DEPARTMENTAL EXP 6,874 1,500 1,500 3,250 0001 11100000 773000 EMPLOYEE RECOGNITION 366 - - - 0001 11100000 777000 TRAINING/TRAVEL/MEETING 18,924 9,500 10,000 10,000 0001 11100000 793000 PRINCIPAL PAYMENT 3,148 3,137 - - 0001 11100000 796000 INTEREST EXPENSE 10 20 - - 0001 11100000 911000 ALOC-AIRPORT (3,964) (3,965) - - 0001 11100000 911600 ALOC-BUILDING INSPECTION (11,312) (11,312) - - 0001 11100000 915003 ALOC COH PUBLIC HSG AUTH (3,516) (3,515) - - 0001 11100000 915800 ALOC-REFUSE (85,496) (85,495) - - 0001 11100000 916100 ALOC-SANITARY SEWER COLL (13,440) (13,438) - - 0001 11100000 916400 ALOC-STORM DRAINAGE (13,484) (13,484) - - 0001 11100000 917600 ALOC-WATER OPERATIONS (70,320) (70,319) - - 0001 11100000 917900 ALOC-WWTP (26,876) (26,876) - - 0001 11100000 919900 ALOC-NON-GF - - (423,525) (423,525) 11100000-TOTAL 560,909 672,627 500,072 530,072 0001-11110000 HUMAN RESOURCES
0001 11110000 530000 PASSPORT REVENUE (13,846) (6,000) (12,000) (12,000) 0001 11110000 540300 MISCELLANEOUS REVENUE (50) - - - 0001 11110000 701000 REGULAR EMPLOYEES 438,259 404,870 476,800 476,800 0001 11110000 701500 OVERTIME 2,421 - - - 0001 11110000 701800 INCENTIVE PAY 23,051 7,300 24,170 24,170 0001 11110000 702500 OUT OF CLASS 1,037 - 1,000 1,000 0001 11110000 702700 VACATION PAYOUT 3,320 2,500 3,000 3,000 0001 11110000 703400 CELL PHONE ALLOWANCE 4,625 4,200 4,200 4,200 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 11110000 707110 RETIREMENT 64,788 57,330 103,440 113,870 0001 11110000 707149 OTHER PERSONNEL BENEFITS 14,140 26,170 24,470 24,470 0001 11110000 707160 RETIREMENT-DEF COMP 7,800 9,900 9,780 9,780 0001 11110000 707169 WORKERS' COMP INSURANCE 7,741 6,779 17,128 17,128 0001 11110000 708601 INSURANCE-MEDICAL 50,616 49,190 64,420 64,420 0001 11110000 708602 INSURANCE-DENTAL 2,332 3,790 5,530 5,530 0001 11110000 708603 INSURANCE-VISION 484 510 750 750 0001 11110000 708604 INSURANCE-LIFE 678 1,040 1,300 1,300 0001 11110000 732000 COMMUNICATIONS 1,360 2,000 2,000 2,000 0001 11110000 733000 LIABILITY INSURANCE - - 36,326 36,326 0001 11110000 741400 BUILDING MTCE INTERNAL COSTS 2,550 - - - 0001 11110000 742000 BUILDING MTCE OVERHEAD 48,929 44,140 46,221 46,221 0001 11110000 742100 BLDG CPTL/EQPT REPL RSRVE 32,014 - 28,446 28,446 0001 11110000 743100 COMPUTER REPLACEMNT RSRV 1,229 1,220 3,549 3,549 0001 11110000 743200 IT SERVICES 17,635 10,470 10,270 10,270 0001 11110000 744000 OFFICE EXPENSE MISC 1,239 2,500 2,000 2,500 0001 11110000 745000 PUBLICATIONS AND DUES 17,873 16,000 28,800 28,300 0001 11110000 745500 POSTAGE AND FREIGHT 365 250 1,000 1,000 0001 11110000 747000 PRINTING 69 2,000 4,500 4,500 0001 11110000 749500 PROF AND SPEC SERVICES 3,727 5,000 1,500 5,000 0001 11110000 749501 LIVE SCAN 30,394 20,000 20,000 22,000 0001 11110000 749502 TUITION 5,000 5,000 - - 0001 11110000 749503 WELLNESS 8,044 5,000 7,500 8,500 0001 11110000 749600 GRP INSUR ADM EXPENSE (6,428) 3,990 9,102 9,102 0001 11110000 753200 PASSPORT EXPENSES 1,015 1,000 1,000 1,000 0001 11110000 756000 ADVERTISING & PUBLIC REL 240 500 240 500 0001 11110000 760000 SPECIAL DEPARTMENTAL EXP 789 2,000 500 2,000 0001 11110000 777000 TRAINING/TRAVEL/MEETING 5,989 2,500 3,500 8,500 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 11110000 793000 PRINCIPAL PAYMENT 3,942 3,929 - - 0001 11110000 796000 INTEREST EXPENSE 12 25 - - 0001 11110000 911000 ALOC-AIRPORT (1,476) (1,478) - - 0001 11110000 911600 ALOC-BUILDING INSPECTION (23,644) (23,645) - - 0001 11110000 915003 ALOC COH PUBLIC HSG AUTH (5,912) (5,911) - - 0001 11110000 915800 ALOC-REFUSE (100,964) (100,965) - - 0001 11110000 916100 ALOC-SANITARY SEWER COLL (15,832) (15,832) - - 0001 11110000 916400 ALOC-STORM DRAINAGE (17,852) (17,852) - - 0001 11110000 917600 ALOC-WATER OPERATIONS (78,620) (78,620) - - 0001 11110000 917900 ALOC-WWTP (31,664) (31,665) - - 0001 11110000 919900 ALOC-NON-GF - - (313,100) (313,100) 11110000-TOTAL 507,420 419,135 617,342 641,032 0001-12010000 FINANCE - ACCOUNTING
0001 12010000 410000 BUSINESS LICENSE TAX (860,490) (740,000) (810,000) (815,000) 0001 12010000 433001 PENALTIES (36,305) (3,000) (29,000) (30,000) 0001 12010000 540300 MISCELLANEOUS REVENUE (10,973) - (10,000) (10,000) 0001 12010000 542500 COLLECTIONS-BAD DEBT (2,389) - - - 0001 12010000 701000 REGULAR EMPLOYEES 793,737 883,270 979,330 979,330 0001 12010000 701300 PART-TIME EMPLOYEES 5,996 17,000 8,000 10,000 0001 12010000 701500 OVERTIME 12,224 4,000 3,500 4,000 0001 12010000 701800 INCENTIVE PAY 23,309 20,510 7,170 7,170 0001 12010000 702500 OUT OF CLASS 692 - - - 0001 12010000 702700 VACATION PAYOUT 7,549 3,000 4,000 4,000 0001 12010000 703400 CELL PHONE ALLOWANCE 6,400 7,200 7,800 7,800 0001 12010000 703600 CAR ALLOWANCE 2,750 - 6,000 6,000 0001 12010000 707110 RETIREMENT 114,041 130,250 208,920 230,960 0001 12010000 707149 OTHER PERSONNEL BENEFITS 28,470 36,800 53,910 53,910 0001 12010000 707160 RETIREMENT-DEF COMP 17,085 15,640 15,640 15,640 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 12010000 707169 WORKERS' COMP INSURANCE 19,352 16,948 38,178 38,178 0001 12010000 708601 INSURANCE-MEDICAL 94,052 75,790 97,090 97,090 0001 12010000 708602 INSURANCE-DENTAL 4,423 8,520 9,960 9,960 0001 12010000 708603 INSURANCE-VISION 920 1,150 1,350 1,350 0001 12010000 708604 INSURANCE-LIFE 1,374 2,350 2,350 2,350 0001 12010000 731000 CASH SHORT/OVER (6) - - - 0001 12010000 732000 COMMUNICATIONS 1,506 1,645 1,200 1,300 0001 12010000 733000 LIABILITY INSURANCE - - 32,212 32,212 0001 12010000 740300 MISCELLANEOUS EXPENSE (44,174) - - - 0001 12010000 741400 BUILDING MTCE INTERNAL COSTS 1,150 2,000 2,000 2,000 0001 12010000 742000 BUILDING MTCE OVERHEAD 41,663 37,590 39,357 39,357 0001 12010000 742100 BLDG CPTL/EQPT REPL RSRVE 27,260 - 24,222 24,222 0001 12010000 743100 COMPUTER REPLACEMNT RSRV 4,119 4,090 13,307 13,307 0001 12010000 743200 IT SERVICES 66,115 39,270 29,699 29,699 0001 12010000 744000 OFFICE EXPENSE MISC 4,241 7,300 3,000 6,000 0001 12010000 745000 PUBLICATIONS AND DUES 5,007 2,500 2,500 3,500 0001 12010000 745500 POSTAGE AND FREIGHT 5,291 3,000 5,000 5,100 0001 12010000 747000 PRINTING 13,147 8,500 13,200 13,300 0001 12010000 749500 PROF AND SPEC SERVICES 186,592 222,000 235,000 240,000 0001 12010000 749600 GRP INSUR ADM EXPENSE (16,069) 9,980 18,204 18,204 0001 12010000 756000 ADVERTISING & PUBLIC REL 2,900 2,900 2,900 2,900 0001 12010000 760000 SPECIAL DEPARTMENTAL EXP 8,447 10,000 6,000 8,000 0001 12010000 773000 EMPLOYEE RECOGNITION 256 - - - 0001 12010000 777000 TRAINING/TRAVEL/MEETING 7,472 5,000 9,500 10,500 0001 12010000 793000 PRINCIPAL PAYMENT 52,459 - - - 0001 12010000 795600 MISC PENALTY 272 - - - 0001 12010000 796000 INTEREST EXPENSE 101 - - - 0001 12010000 911000 ALOC-AIRPORT (14,568) (14,569) - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 12010000 911600 ALOC-BUILDING INSPECTION (12,296) (12,296) - - 0001 12010000 915003 ALOC COH PUBLIC HSG AUTH (5,984) (5,982) - - 0001 12010000 915800 ALOC-REFUSE (210,036) (210,036) - - 0001 12010000 916100 ALOC-SANITARY SEWER COLL (33,068) (33,070) - - 0001 12010000 916400 ALOC-STORM DRAINAGE (30,220) (30,221) - - 0001 12010000 917600 ALOC-WATER OPERATIONS (179,412) (179,413) - - 0001 12010000 917900 ALOC-WWTP (66,140) (66,140) - - 0001 12010000 919900 ALOC-NON-GF - - (802,470) (802,470) 12010000-TOTAL 38,244 283,476 229,029 259,869 0001-13000000 CITY ATTORNEY
0001 13000000 542700 COST REIMBURSEMENT (1,710) - - - 0001 13000000 743200 IT SERVICES - - 4,078 4,078 0001 13000000 749000 CONTRACTED LEGAL SERVICES 483,912 300,000 525,000 525,000 0001 13000000 751800 SPECIAL LEGAL SERVICES 211,688 300,000 100,000 100,000 0001 13000000 751900 LIABILITY RISK MANAGEMENT 1,096,374 155,000 550,000 550,000 0001 13000000 911000 ALOC-AIRPORT (76) (78) - - 0001 13000000 911600 ALOC-BUILDING INSPECTION (92,360) (92,360) - - 0001 13000000 915800 ALOC-REFUSE (103,420) (103,418) - - 0001 13000000 916100 ALOC-SANITARY SEWER COLL (17,212) (17,210) - - 0001 13000000 917600 ALOC-WATER OPERATIONS (86,208) (86,208) - - 0001 13000000 917900 ALOC-WWTP (51,708) (51,709) - - 0001 13000000 919900 ALOC-NON-GF - - (376,291) (376,291) 13000000-TOTAL 1,439,281 404,017 802,787 802,787 0001-14110000 PLANNING OPERATIONS
0001 14110000 420300 ABANDON PROP REG PERMIT (1,000) (4,000) (2,000) (2,000) 0001 14110000 474101 STATE GRNT FUNDING (150,000) - - - 0001 14110000 492200 SUBDIVISION & ZONING FEES (274,103) (250,000) (275,000) (275,000) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 14110000 492900 MISC/BOOKS,MAPS,COPY-PLAN (100) (300) (100) (100) 0001 14110000 540300 MISCELLANEOUS REVENUE (109) - - - 0001 14110000 701000 REGULAR EMPLOYEES 323,454 414,190 302,160 302,160 0001 14110000 701300 PART-TIME EMPLOYEES 62,153 78,500 55,000 65,000 0001 14110000 701500 OVERTIME 2,641 - 1,500 2,700 0001 14110000 701800 INCENTIVE PAY 7,727 9,510 9,000 9,000 0001 14110000 703400 CELL PHONE ALLOWANCE 756 1,960 760 760 0001 14110000 703600 CAR ALLOWANCE 1,733 - 3,780 3,780 0001 14110000 707110 RETIREMENT 54,943 95,360 75,250 85,250 0001 14110000 707149 OTHER PERSONNEL BENEFITS 9,862 13,110 14,500 14,500 0001 14110000 707160 RETIREMENT-DEF COMP 4,191 5,140 5,140 5,140 0001 14110000 707169 WORKERS' COMP INSURANCE 8,708 7,627 18,333 18,333 0001 14110000 708601 INSURANCE-MEDICAL 17,450 43,150 29,540 29,540 0001 14110000 708602 INSURANCE-DENTAL 1,053 2,840 2,210 2,210 0001 14110000 708603 INSURANCE-VISION 213 380 300 300 0001 14110000 708604 INSURANCE-LIFE 289 1,210 690 690 0001 14110000 732000 COMMUNICATIONS 891 755 780 800 0001 14110000 733000 LIABILITY INSURANCE 31,105 48,200 30,736 30,736 0001 14110000 740000 FLEET MAINTENANCE 579 560 580 580 0001 14110000 741000 FLEET REPLACEMENT RESERVE 3,743 - - - 0001 14110000 741400 BUILDING MTCE INTERNAL COSTS 6,047 - - - 0001 14110000 742000 BUILDING MTCE OVERHEAD 22,108 19,950 22,849 22,849 0001 14110000 742100 BLDG CPTL/EQPT REPL RSRVE 14,465 - 12,853 12,853 0001 14110000 743100 COMPUTER REPLACEMNT RSRV 1,551 1,540 4,436 4,436 0001 14110000 743200 IT SERVICES 22,036 13,090 11,837 11,837 0001 14110000 744000 OFFICE EXPENSE MISC 828 1,300 850 1,300 0001 14110000 745000 PUBLICATIONS AND DUES 3,758 4,500 6,000 6,000 0001 14110000 745500 POSTAGE AND FREIGHT 421 100 1,600 1,800 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 14110000 747000 PRINTING 1,133 2,000 1,800 1,900 0001 14110000 749000 CONTRACTED LEGAL SERVICES 17,978 - - - 0001 14110000 749500 PROF AND SPEC SERVICES 56,688 20,000 50,000 40,000 0001 14110000 749600 GRP INSUR ADM EXPENSE (8,035) 4,990 9,172 9,172 0001 14110000 756000 ADVERTISING & PUBLIC REL 85 - - - 0001 14110000 760000 SPECIAL DEPARTMENTAL EXP 423 - 500 500 0001 14110000 777000 TRAINING/TRAVEL/MEETING 3,365 1,000 2,500 5,000 0001 14110000 792300 GRANT PROGRAM EXPENSES 89,042 - - - 0001 14110000 793000 PRINCIPAL PAYMENT - 836 - - 0001 14110000 796000 INTEREST EXPENSE - 6 - - 0001 14110000 823645 PLANNING & ENVIRONMENTAL SERV 52,604 - - - 0001 14110000 911600 ALOC-BUILDING INSPECTION (223,596) (223,597) - - 14110000-TOTAL 167,080 313,907 397,556 412,026 0001-14120000 CODE COMPLIANCE
0001 14120000 421000 CONSTRUCTION PERMITS 208 - - - 0001 14120000 433001 PENALTIES (23,096) (35,000) (30,000) (30,000) 0001 14120000 473800 VEHICLE ABATEMENT-DMV FD (67,325) - (40,000) (40,000) 0001 14120000 493400 ADMIN FEE-SCH IMPACT/SMIP (1,532) - - - 0001 14120000 540300 MISCELLANEOUS REVENUE (81) (1,000) - - 0001 14120000 701000 REGULAR EMPLOYEES 249,706 279,590 287,410 287,410 0001 14120000 701500 OVERTIME 490 - - - 0001 14120000 701800 INCENTIVE PAY 11,632 13,500 7,930 7,930 0001 14120000 702300 DIFFERENTIAL 17 - - - 0001 14120000 702700 VACATION PAYOUT 106 10,000 2,000 2,000 0001 14120000 703300 UNIFORM ALLOWANCE 1,200 1,600 2,400 2,400 0001 14120000 707110 RETIREMENT 38,220 41,150 57,540 62,700 0001 14120000 707149 OTHER PERSONNEL BENEFITS 6,068 6,640 5,670 5,670 0001 14120000 707160 RETIREMENT-DEF COMP 3,016 3,910 5,870 5,870 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 14120000 707169 WORKERS' COMP INSURANCE 3,870 3,390 11,542 11,542 0001 14120000 708601 INSURANCE-MEDICAL 36,195 39,360 35,910 35,910 0001 14120000 708602 INSURANCE-DENTAL 1,373 1,890 1,110 1,110 0001 14120000 708603 INSURANCE-VISION 292 380 300 300 0001 14120000 708604 INSURANCE-LIFE 356 1,040 780 780 0001 14120000 730000 UNIFORM EXPENSE 746 600 850 850 0001 14120000 732000 COMMUNICATIONS 6,130 3,600 5,000 5,000 0001 14120000 733000 LIABILITY INSURANCE - - 8,498 8,498 0001 14120000 741000 FLEET REPLACEMENT RESERVE - - 8,327 8,327 0001 14120000 742100 BLDG CPTL/EQPT REPL RSRVE - - 5,837 5,837 0001 14120000 743100 COMPUTER REPLACEMNT RSRV 3,152 3,130 9,758 9,758 0001 14120000 743200 IT SERVICES 48,488 28,800 18,741 18,741 0001 14120000 744000 OFFICE EXPENSE MISC 2,067 950 1,200 1,600 0001 14120000 745000 PUBLICATIONS AND DUES 2,116 300 850 1,000 0001 14120000 745500 POSTAGE AND FREIGHT 6,192 3,000 6,500 6,500 0001 14120000 747000 PRINTING 995 1,800 1,800 1,800 0001 14120000 749500 PROF AND SPEC SERVICES 180 3,000 1,500 1,500 0001 14120000 749600 GRP INSUR ADM EXPENSE (3,214) 2,000 7,338 7,338 0001 14120000 760000 SPECIAL DEPARTMENTAL EXP 1,771 1,200 1,200 1,200 0001 14120000 777000 TRAINING/TRAVEL/MEETING 2,277 1,200 1,000 1,200 0001 14120000 779000 UTILITIES-OTHER 133 - - - 0001 14120000 792400 VEHICLE ABATEMENT EXPENSE 300 5,000 2,500 2,500 14120000-TOTAL 332,050 421,030 429,361 435,271 0001-15110000 POLICE - SUPPORT SERVICE
0001 15110000 430100 PC REALIGNMENT (104,464) (90,000) (105,000) (105,000) 0001 15110000 431000 OTHER COURT FINES (8,429) (4,000) (8,500) (8,500) 0001 15110000 431500 CRIME PREVENTION REVENUES (165) (150) (170) (170) 0001 15110000 474101 STATE GRNT FUNDING (58,775) (40,000) (20,000) (20,000) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 15110000 474102 FEDERAL GRNT FUNDING 9,174 - - - 0001 15110000 540300 MISCELLANEOUS REVENUE (13,417) (1,000) - - 0001 15110000 541200 SALE OF SURPLUS PROPERTY (3,400) - - - 0001 15110000 542700 COST REIMBURSEMENT (2,611) - - - 0001 15110000 542800 TRAINING REIMBURSEMENT (47,779) (30,000) (55,000) (55,000) 0001 15110000 570350 TRANSFERS - DEBT SERVICE 27,474 28,967 30,529 32,164 0001 15110000 701000 REGULAR EMPLOYEES 1,101,408 1,111,370 1,168,900 1,168,900 0001 15110000 701300 PART-TIME EMPLOYEES 72,742 17,160 18,000 18,000 0001 15110000 701500 OVERTIME 198,805 125,000 125,000 125,000 0001 15110000 701800 INCENTIVE PAY 68,754 58,610 80,450 80,450 0001 15110000 702000 HOLIDAY-IN-LIEU 15,783 25,000 17,000 17,000 0001 15110000 702300 DIFFERENTIAL (1,261) - - - 0001 15110000 702500 OUT OF CLASS 443 - - - 0001 15110000 702700 VACATION PAYOUT 17,394 8,000 8,000 8,000 0001 15110000 703000 STANDBY 12,787 18,000 13,000 13,000 0001 15110000 703300 UNIFORM ALLOWANCE 12,400 11,200 12,000 12,000 0001 15110000 703400 CELL PHONE ALLOWANCE 1,575 1,800 1,200 1,200 0001 15110000 707110 RETIREMENT 235,519 518,290 398,740 436,120 0001 15110000 707149 OTHER PERSONNEL BENEFITS 24,475 52,000 37,510 37,510 0001 15110000 707160 RETIREMENT-DEF COMP 18,465 19,550 17,600 17,600 0001 15110000 707169 WORKERS' COMP INSURANCE 116,109 101,687 135,563 135,563 0001 15110000 708601 INSURANCE-MEDICAL 98,249 96,350 109,700 109,700 0001 15110000 708602 INSURANCE-DENTAL 6,957 8,520 9,960 9,960 0001 15110000 708603 INSURANCE-VISION 1,066 1,150 1,350 1,350 0001 15110000 708604 INSURANCE-LIFE 1,049 2,870 2,870 2,870 0001 15110000 732000 COMMUNICATIONS 98,916 98,470 102,000 102,000 0001 15110000 733000 LIABILITY INSURANCE 277,412 429,880 199,995 199,995 0001 15110000 740000 FLEET MAINTENANCE 50,489 48,830 50,561 50,561 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 15110000 741000 FLEET REPLACEMENT RESERVE 132,978 132,510 96,165 96,165 0001 15110000 741400 BUILDING MTCE INTERNAL COSTS 15,978 1,000 1,000 1,000 0001 15110000 742000 BUILDING MTCE OVERHEAD 51,322 46,300 80,684 80,684 0001 15110000 742100 BLDG CPTL/EQPT REPL RSRVE 51,964 - 26,797 26,797 0001 15110000 743100 COMPUTER REPLACEMNT RSRV 3,082 3,060 13,307 13,307 0001 15110000 743200 IT SERVICES 66,115 39,270 35,209 35,209 0001 15110000 744000 OFFICE EXPENSE MISC - 1,000 - - 0001 15110000 745000 PUBLICATIONS AND DUES 3,490 8,200 3,000 3,000 0001 15110000 747000 PRINTING 169 250 - - 0001 15110000 749500 PROF AND SPEC SERVICES 118,638 121,400 115,000 116,000 0001 15110000 749600 GRP INSUR ADM EXPENSE (19,283) 11,970 20,179 20,179 0001 15110000 760000 SPECIAL DEPARTMENTAL EXP 79,324 72,430 68,000 69,000 0001 15110000 760200 SNIPER EXPENSES 2,535 8,100 3,500 3,500 0001 15110000 760300 SWAT EXPENSES 21,281 25,900 17,500 22,000 0001 15110000 777000 TRAINING/TRAVEL/MEETING 202,071 127,500 170,000 185,000 0001 15110000 778000 UTILITIES-ELECTRICITY 60,216 76,000 76,000 76,000 0001 15110000 778500 UTILITIES-GAS 3,316 7,000 7,000 7,000 0001 15110000 778800 UTILITIES-WATER 6,537 4,800 8,000 8,000 0001 15110000 792300 GRANT PROGRAM EXPENSES 513 5,000 1,000 1,000 0001 15110000 823023 PD EVIDENCE ROOM AC UNITS REPL 21,412 - - - 0001 15110000 824008 PD MESSAGE BOARD 20,903 - - - 0001 15110000 945000 TRANSFERS OUT 3,245 3,245 3,245 3,245 15110000-TOTAL 3,072,952 3,312,489 3,096,844 3,157,359 0001-15121000 POLICE - RECORDS
0001 15121000 420100 BURGLAR ALARM PERMITS (52,420) (27,000) (35,000) (35,000) 0001 15121000 425500 POLICE PERMITS (2,165) (1,200) (2,200) (2,200) 0001 15121000 494600 POLICE MISCELLANEOUS SRVS (17,978) (30,000) (18,000) (18,000) 0001 15121000 494900 REPOSSESSED VEHICLE FEE (3,690) (3,000) (3,500) (3,500) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 15121000 495100 POLICE IMPOUND SERVICES (5,650) (4,000) (5,000) (5,000) 0001 15121000 495600 LIVE SCAN-POLICE/DOJ (12,104) (6,000) (12,000) (12,000) 0001 15121000 495800 FALSE ALARM FEE - (17,000) (17,400) (17,400) 0001 15121000 540300 MISCELLANEOUS REVENUE (5) - - - 0001 15121000 701000 REGULAR EMPLOYEES 270,293 244,870 304,030 304,030 0001 15121000 701300 PART-TIME EMPLOYEES 2,840 - - - 0001 15121000 701500 OVERTIME 49,798 5,000 10,000 10,000 0001 15121000 701800 INCENTIVE PAY 6,283 7,740 5,770 5,770 0001 15121000 702300 DIFFERENTIAL 56 - - - 0001 15121000 702500 OUT OF CLASS 910 - 1,000 1,000 0001 15121000 702700 VACATION PAYOUT 617 - 2,000 2,000 0001 15121000 703300 UNIFORM ALLOWANCE 4,000 3,200 4,000 4,000 0001 15121000 707110 RETIREMENT 38,200 35,470 66,040 73,080 0001 15121000 707149 OTHER PERSONNEL BENEFITS 4,855 6,780 6,840 6,840 0001 15121000 707160 RETIREMENT-DEF COMP 8,077 5,870 7,820 7,820 0001 15121000 707169 WORKERS' COMP INSURANCE 9,676 8,474 21,173 21,173 0001 15121000 708601 INSURANCE-MEDICAL 9,237 6,040 25,380 25,380 0001 15121000 708602 INSURANCE-DENTAL 3,546 2,840 5,530 5,530 0001 15121000 708603 INSURANCE-VISION 488 380 750 750 0001 15121000 708604 INSURANCE-LIFE 374 1,040 1,300 1,300 0001 15121000 731000 CASH SHORT/OVER (1) - - - 0001 15121000 733000 LIABILITY INSURANCE - - 12,747 12,747 0001 15121000 743100 COMPUTER REPLACEMNT RSRV 1,843 1,830 7,097 7,097 0001 15121000 743200 IT SERVICES 35,262 20,950 16,112 16,112 0001 15121000 744000 OFFICE EXPENSE MISC 5,205 8,500 - - 0001 15121000 745000 PUBLICATIONS AND DUES - 100 100 100 0001 15121000 745500 POSTAGE AND FREIGHT 2,026 4,500 4,500 4,500 0001 15121000 747000 PRINTING 8,406 10,000 10,000 10,000 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 15121000 749500 PROF AND SPEC SERVICES 77,918 88,100 88,000 88,000 0001 15121000 749600 GRP INSUR ADM EXPENSE (8,035) 4,990 11,007 11,007 0001 15121000 760000 SPECIAL DEPARTMENTAL EXP 8,634 500 500 500 0001 15121000 777000 TRAINING/TRAVEL/MEETING 4,702 4,000 4,500 4,500 0001 15121000 793000 PRINCIPAL PAYMENT 8,567 7,709 - - 0001 15121000 796000 INTEREST EXPENSE 103 46 - - 15121000-TOTAL 459,868 390,729 523,096 530,136 0001-15122000 POLICE - COMMUNICATIONS
0001 15122000 473006 DISPATCH CNTRCT REV (541,429) (546,000) (291,529) - 0001 15122000 540300 MISCELLANEOUS REVENUE (35) - - - 0001 15122000 701000 REGULAR EMPLOYEES 877,575 1,141,390 1,106,480 1,106,480 0001 15122000 701300 PART-TIME EMPLOYEES 638 5,000 5,000 5,000 0001 15122000 701500 OVERTIME 252,303 120,000 200,000 200,000 0001 15122000 701800 INCENTIVE PAY 34,894 45,290 26,780 26,780 0001 15122000 702000 HOLIDAY-IN-LIEU - 5,000 - - 0001 15122000 702300 DIFFERENTIAL 17,812 34,000 19,000 19,000 0001 15122000 702500 OUT OF CLASS 183 5,980 2,000 2,000 0001 15122000 702700 VACATION PAYOUT 3,049 1,750 5,000 5,000 0001 15122000 703000 STANDBY 15 - - - 0001 15122000 703300 UNIFORM ALLOWANCE 12,400 13,600 12,800 12,800 0001 15122000 707110 RETIREMENT 136,921 168,810 240,560 265,720 0001 15122000 707149 OTHER PERSONNEL BENEFITS 18,921 23,000 31,070 31,070 0001 15122000 707160 RETIREMENT-DEF COMP 19,603 27,380 27,380 27,380 0001 15122000 707169 WORKERS' COMP INSURANCE 30,962 27,117 61,429 61,429 0001 15122000 708601 INSURANCE-MEDICAL 113,887 132,140 168,920 168,920 0001 15122000 708602 INSURANCE-DENTAL 7,676 15,140 15,490 15,490 0001 15122000 708603 INSURANCE-VISION 1,279 2,050 2,110 2,110 0001 15122000 708604 INSURANCE-LIFE 909 4,430 3,910 3,910 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 15122000 733000 LIABILITY INSURANCE - - 33,992 33,992 0001 15122000 741200 EQUIPMENT MAINTENANCE - 800 1,890 1,890 0001 15122000 741400 BUILDING MTCE INTERNAL COSTS 6,749 - - - 0001 15122000 743100 COMPUTER REPLACEMNT RSRV 1,924 1,910 7,984 7,984 0001 15122000 743200 IT SERVICES 39,671 23,560 26,118 26,118 0001 15122000 749500 PROF AND SPEC SERVICES - 4,800 5,400 5,400 0001 15122000 749502 TUITION 5,000 - - - 0001 15122000 749600 GRP INSUR ADM EXPENSE (27,318) 16,960 29,351 29,351 0001 15122000 760000 SPECIAL DEPARTMENTAL EXP 8,728 4,300 8,000 9,000 0001 15122000 777000 TRAINING/TRAVEL/MEETING 223 4,000 7,000 7,000 0001 15122000 916400 ALOC-STORM DRAINAGE (1,252) (1,250) - - 0001 15122000 917900 ALOC-WWTP (1,252) (1,250) - - 0001 15122000 919900 ALOC-NON-GF - - (2,510) (2,510) 15122000-TOTAL 1,020,036 1,279,907 1,753,625 2,071,314 0001-15130000 POLICE - OPERATIONS
0001 15130000 430000 VEHICLE CODE FINES (1,963) (1,000) (2,000) (2,000) 0001 15130000 430001 PARKING FINES (14,492) (20,000) (11,000) (11,000) 0001 15130000 430501 PARKING FINES-HANFORD (31,829) (24,000) (32,000) (32,000) 0001 15130000 432000 PROOF OF CORRECTION (1,673) (1,500) (1,600) (1,600) 0001 15130000 474101 STATE GRNT FUNDING (2,869) - - - 0001 15130000 474102 FEDERAL GRNT FUNDING (5,768) (33,000) (15,000) (15,000) 0001 15130000 476122 LEASE & OTHER FIN PROCEEDS (671,565) - - - 0001 15130000 495500 POLICE CONTRACT SERVICES - (21,400) - - 0001 15130000 540300 MISCELLANEOUS REVENUE (2,554) - (2,700) (2,700) 0001 15130000 541200 SALE OF SURPLUS PROPERTY (9,441) - - - 0001 15130000 542700 COST REIMBURSEMENT (40,810) - - - 0001 15130000 570200 OPERATING TRANSFERS IN - - (250,000) - 0001 15130000 701000 REGULAR EMPLOYEES 3,070,642 3,225,210 3,341,530 3,341,530 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 15130000 701500 OVERTIME 639,216 346,500 375,000 375,000 0001 15130000 701800 INCENTIVE PAY 209,605 184,160 165,540 165,540 0001 15130000 702000 HOLIDAY-IN-LIEU 73,916 63,420 63,000 63,000 0001 15130000 702300 DIFFERENTIAL 4 - - - 0001 15130000 702700 VACATION PAYOUT 26,024 15,000 15,000 15,000 0001 15130000 703000 STANDBY 1,123 - 3,000 3,000 0001 15130000 703300 UNIFORM ALLOWANCE 37,315 36,400 38,800 38,800 0001 15130000 703400 CELL PHONE ALLOWANCE 875 1,200 3,000 3,000 0001 15130000 707110 RETIREMENT 651,714 660,430 939,690 1,010,840 0001 15130000 707149 OTHER PERSONNEL BENEFITS 71,176 74,000 71,450 71,450 0001 15130000 707160 RETIREMENT-DEF COMP 54,768 48,880 58,660 58,660 0001 15130000 707169 WORKERS' COMP INSURANCE 313,495 274,555 364,445 364,445 0001 15130000 708601 INSURANCE-MEDICAL 238,074 215,090 327,300 327,300 0001 15130000 708602 INSURANCE-DENTAL 17,359 25,560 32,080 32,080 0001 15130000 708603 INSURANCE-VISION 2,732 3,460 4,210 4,210 0001 15130000 708604 INSURANCE-LIFE 2,362 8,600 8,600 8,600 0001 15130000 730000 UNIFORM EXPENSE - - 45,000 50,000 0001 15130000 733000 LIABILITY INSURANCE - - 92,599 92,599 0001 15130000 740000 FLEET MAINTENANCE 560,262 541,850 561,054 561,054 0001 15130000 741000 FLEET REPLACEMENT RESERVE 233,553 234,670 519,193 519,193 0001 15130000 741200 EQUIPMENT MAINTENANCE 228 3,000 - - 0001 15130000 741300 SOFTWARE MAINTENANCE 60,080 70,000 260,000 260,000 0001 15130000 741400 BUILDING MTCE INTERNAL COSTS 2,136 - - - 0001 15130000 743100 COMPUTER REPLACEMNT RSRV 41,785 41,490 53,228 53,228 0001 15130000 743200 IT SERVICES 264,468 157,100 116,931 116,931 0001 15130000 744000 OFFICE EXPENSE MISC - - 5,500 5,500 0001 15130000 749500 PROF AND SPEC SERVICES 21,485 10,000 20,000 20,000 0001 15130000 749502 TUITION 4,528 - - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 15130000 749600 GRP INSUR ADM EXPENSE (54,635) 33,930 53,199 53,199 0001 15130000 754000 PARKING CITATN ADMIN COST 31,829 24,000 32,000 32,000 0001 15130000 759000 RENTS AND LEASES - VEHICLES (58,369) 183,670 575,000 339,000 0001 15130000 760000 SPECIAL DEPARTMENTAL EXP 103,662 55,000 20,000 25,000 0001 15130000 777000 TRAINING/TRAVEL/MEETING 188 - - - 0001 15130000 792300 GRANT PROGRAM EXPENSES 70,000 - - - 0001 15130000 793000 PRINCIPAL PAYMENT 63,353 - - - 0001 15130000 796000 INTEREST EXPENSE 4,923 - - - 0001 15130000 800000 CAPITALIZED CY ASSETS 993,440 - - - 0001 15130000 800123 SOFTWARE/LICENSES 39,900 - - - 0001 15130000 823024 11 MDT'S - DODGE DURANGOS 22,104 - - - 0001 15130000 824007 RADIO REPEATER UPS 6,266 - - 15130000-TOTAL 7,038,622 6,436,275 7,850,709 7,945,859 0001-15140000 POLICE - TRAFFIC ENFORCEMENT
0001 15140000 541200 SALE OF SURPLUS (4,300) - - - 0001 15140000 570200 TRANSFERS IN (29,962) - - - 0001 15140000 701000 REGULAR EMPLOYEES 277,547 306,560 306,650 306,650 0001 15140000 701300 PART-TIME EMPLOYEES 10,421 - - - 0001 15140000 701500 OVERTIME 35,879 20,000 20,000 20,000 0001 15140000 701800 INCENTIVE PAY 20,943 22,990 23,000 23,000 0001 15140000 702000 HOLIDAY-IN-LIEU 7,795 5,200 6,000 6,000 0001 15140000 702700 VACATION PAYOUT 7,247 - - - 0001 15140000 703300 UNIFORM ALLOWANCE 3,903 3,600 3,600 3,600 0001 15140000 707110 RETIREMENT 67,259 86,050 80,230 86,110 0001 15140000 707149 OTHER PERSONNEL BENEFITS 4,455 6,000 4,450 4,450 0001 15140000 707160 RETIREMENT-DEF COMP 5,516 5,870 5,870 5,870 0001 15140000 707169 WORKERS' COMP INSURANCE 19,352 16,948 26,803 26,803 0001 15140000 708601 INSURANCE-MEDICAL 1,750 17,890 2,000 2,000 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 15140000 708602 INSURANCE-DENTAL 915 2,840 1,110 1,110 0001 15140000 708603 INSURANCE-VISION 327 380 300 300 0001 15140000 708604 INSURANCE-LIFE 206 780 780 780 0001 15140000 733000 LIABILITY INSURANCE - - 8,498 8,498 0001 15140000 740000 FLEET MAINTENANCE 30,926 29,910 30,970 30,970 0001 15140000 741000 FLEET REPLACEMENT RESERVE 21,134 21,060 27,226 27,226 0001 15140000 743100 COMPUTER REPLACEMNT RSRV 544 540 2,661 2,661 0001 15140000 743200 IT SERVICES 13,226 7,850 7,913 7,913 0001 15140000 749600 GRP INSUR ADM EXPENSE (3,214) 2,000 7,338 7,338 0001 15140000 760000 SPECIAL DEPARTMENTAL EXP 11,925 3,000 7,000 7,000 15140000-TOTAL 503,794 559,468 572,399 578,279 0001-15150000 POLICE - MULT-AGCY TASK
0001 15150000 474104 COUNTY GRNT FUNDING - (12,000) - - 0001 15150000 701000 REGULAR EMPLOYEES 89,894 199,420 - - 0001 15150000 701500 OVERTIME 52,490 50,000 - - 0001 15150000 701800 INCENTIVE PAY 3,422 10,050 - - 0001 15150000 702000 HOLIDAY-IN-LIEU 1,262 3,490 - - 0001 15150000 703300 UNIFORM ALLOWANCE 1,200 2,400 - - 0001 15150000 707110 RETIREMENT 14,069 30,370 - - 0001 15150000 707149 OTHER PERSONNEL BENEFITS 2,133 2,890 - - 0001 15150000 707160 RETIREMENT-DEF COMP 1,943 3,910 - - 0001 15150000 707169 WORKERS' COMP INSURANCE 19,352 16,948 - - 0001 15150000 708601 INSURANCE-MEDICAL 12,938 21,690 - - 0001 15150000 708602 INSURANCE-DENTAL 674 1,890 - - 0001 15150000 708603 INSURANCE-VISION 89 260 - - 0001 15150000 708604 INSURANCE-LIFE 75 520 - - 0001 15150000 749500 PROF AND SPEC SERVICES 18,962 18,000 - - 0001 15150000 749600 GRP INSUR ADM EXPENSE (3,214) 2,000 - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
15150000-TOTAL 215,287 351,838 - - 0001-15160000 POLICE - SCHOOL OFFICER PROGRAM
0001 15160000 473200 SRO PROGRAM REVENUE (722,000) (701,600) (784,000) (784,000) 0001 15160000 541200 SALE OF SURPLUS PROPERTY (1,600) - - - 0001 15160000 701000 REGULAR EMPLOYEES 708,402 831,140 931,820 931,820 0001 15160000 701500 OVERTIME 131,351 70,000 100,000 100,000 0001 15160000 701800 INCENTIVE PAY 44,852 49,770 54,810 54,810 0001 15160000 702000 HOLIDAY-IN-LIEU 20,527 14,500 17,000 17,000 0001 15160000 702700 VACATION PAYOUT 6,749 3,000 3,000 3,000 0001 15160000 703300 UNIFORM ALLOWANCE 7,200 9,600 10,800 10,800 0001 15160000 707110 RETIREMENT 170,316 180,990 311,230 346,710 0001 15160000 707149 OTHER PERSONNEL BENEFITS 14,869 16,000 18,310 18,310 0001 15160000 707160 RETIREMENT-DEF COMP 14,115 15,640 17,600 17,600 0001 15160000 707169 WORKERS' COMP INSURANCE 77,406 67,791 93,614 93,614 0001 15160000 708601 INSURANCE-MEDICAL 50,710 31,300 60,250 60,250 0001 15160000 708602 INSURANCE-DENTAL 3,044 2,840 6,640 6,640 0001 15160000 708603 INSURANCE-VISION 532 640 900 900 0001 15160000 708604 INSURANCE-LIFE 517 2,090 2,350 2,350 0001 15160000 733000 LIABILITY INSURANCE - - 19,120 19,120 0001 15160000 740000 FLEET MAINTENANCE 12,211 11,810 12,229 12,229 0001 15160000 743100 COMPUTER REPLACEMNT RSRV 332 330 887 887 0001 15160000 743200 IT SERVICES 4,409 2,620 9,938 9,938 0001 15160000 745000 PUBLICATIONS AND DUES - 320 - - 0001 15160000 749500 PROF AND SPEC SERVICES 240 - - - 0001 15160000 749600 GRP INSUR ADM EXPENSE (12,855) 7,980 16,510 16,510 0001 15160000 760000 SPECIAL DEPARTMENTAL EXP 1,170 1,050 1,000 1,500 0001 15160000 777000 TRAINING/TRAVEL/MEETING 546 2,500 - - 0001 15160000 792300 GRANT PROGRAM EXPENSES 37 - - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
15160000-TOTAL 533,082 620,311 904,008 939,988 0001-15170000 POLICE - STREET CRIMES
0001 15170000 701000 REGULAR EMPLOYEES 270,294 407,080 507,670 507,670 0001 15170000 701500 OVERTIME 49,058 63,500 63,500 63,500 0001 15170000 701800 INCENTIVE PAY 25,568 33,040 43,230 43,230 0001 15170000 702000 HOLIDAY-IN-LIEU 9,156 7,000 9,000 9,000 0001 15170000 703000 STANDBY 1,980 - 1,000 1,000 0001 15170000 703300 UNIFORM ALLOWANCE 3,600 4,800 6,000 6,000 0001 15170000 707110 RETIREMENT 67,364 89,490 146,900 159,030 0001 15170000 707149 OTHER PERSONNEL BENEFITS 5,705 8,050 10,960 10,960 0001 15170000 707160 RETIREMENT-DEF COMP 3,375 5,870 7,820 7,820 0001 15170000 707169 WORKERS' COMP INSURANCE 29,027 25,422 40,205 40,205 0001 15170000 708601 INSURANCE-MEDICAL 16,534 31,300 65,460 65,460 0001 15170000 708602 INSURANCE-DENTAL 1,010 1,890 4,430 4,430 0001 15170000 708603 INSURANCE-VISION 140 260 750 750 0001 15170000 708604 INSURANCE-LIFE 201 1,040 1,300 1,300 0001 15170000 733000 LIABILITY INSURANCE - - 12,747 12,747 0001 15170000 740000 FLEET MAINTENANCE 2,843 2,750 2,847 2,847 0001 15170000 741000 FLEET REPLACEMENT RESERVE 16,809 16,750 - - 0001 15170000 741400 BUILDING MTCE INTERNAL COSTS 2,249 - - - 0001 15170000 743100 COMPUTER REPLACEMNT RSRV 735 730 3,549 3,549 0001 15170000 743200 IT SERVICES 17,635 10,470 10,505 10,505 0001 15170000 745000 PUBLICATIONS AND DUES 30 30 - - 0001 15170000 749600 GRP INSUR ADM EXPENSE (4,821) 2,990 11,007 11,007 0001 15170000 760000 SPECIAL DEPARTMENTAL EXP 1,075 1,000 1,000 1,500 15170000-TOTAL 519,568 713,462 949,880 962,510 0001-15180000 POLICE - ANIMAL CONTROL
Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 15180000 420400 ANIMAL CONT REVENUE (3,010) (5,600) (3,500) (3,500) 0001 15180000 701000 REGULAR EMPLOYEES 93,115 111,130 117,480 117,480 0001 15180000 701500 OVERTIME 10,359 3,000 8,000 8,000 0001 15180000 702300 DIFFERENTIAL 18 - - - 0001 15180000 702700 VACATION PAYOUT 935 500 - - 0001 15180000 703000 STANDBY 17,948 18,000 18,000 18,000 0001 15180000 703300 UNIFORM ALLOWANCE 1,200 1,600 1,600 1,600 0001 15180000 707110 RETIREMENT 13,087 15,600 24,450 26,960 0001 15180000 707149 OTHER PERSONNEL BENEFITS 1,735 1,610 1,700 1,700 0001 15180000 707169 WORKERS' COMP INSURANCE 19,352 16,948 22,918 22,918 0001 15180000 708601 INSURANCE-MEDICAL 6,157 6,040 19,000 19,000 0001 15180000 708602 INSURANCE-DENTAL 286 950 2,210 2,210 0001 15180000 708603 INSURANCE-VISION 144 260 300 300 0001 15180000 708604 INSURANCE-LIFE 120 520 520 520 0001 15180000 733000 LIABILITY INSURANCE - - 4,249 4,249 0001 15180000 740000 FLEET MAINTENANCE 34,959 33,810 35,008 35,008 0001 15180000 741000 FLEET REPLACEMENT RESERVE 8,149 8,120 - - 0001 15180000 743200 IT SERVICES - - 2,825 2,825 0001 15180000 749500 PROF AND SPEC SERVICES 30,512 20,000 30,000 30,000 0001 15180000 749600 GRP INSUR ADM EXPENSE (3,214) 2,000 3,669 3,669 0001 15180000 751000 ANIMAL CONTROL 437,037 355,000 450,000 700,000 0001 15180000 760000 SPECIAL DEPARTMENTAL EXP 3,199 4,100 3,500 3,500 15180000-TOTAL 672,086 593,588 741,929 994,439 0001-15190000 POLICE - HART
0001 15190000 474102 FEDERAL GRNT FUNDING (10,064) - - - 0001 15190000 701000 REGULAR EMPLOYEES 240,529 301,560 301,520 301,520 0001 15190000 701500 OVERTIME 37,604 12,500 12,500 12,500 0001 15190000 701800 INCENTIVE PAY 22,822 27,640 27,640 27,640 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 15190000 702000 HOLIDAY-IN-LIEU 6,632 3,500 3,500 3,500 0001 15190000 703300 UNIFORM ALLOWANCE 2,400 3,600 3,600 3,600 0001 15190000 707110 RETIREMENT 69,171 85,950 140,430 157,370 0001 15190000 707149 OTHER PERSONNEL BENEFITS 4,507 4,370 4,370 4,370 0001 15190000 707160 RETIREMENT-DEF COMP 4,759 5,870 5,870 5,870 0001 15190000 707169 WORKERS' COMP INSURANCE 29,027 25,422 34,376 34,376 0001 15190000 708601 INSURANCE-MEDICAL 4,175 11,860 5,000 5,000 0001 15190000 708602 INSURANCE-DENTAL 1,161 1,890 1,110 1,110 0001 15190000 708603 INSURANCE-VISION 156 260 150 150 0001 15190000 708604 INSURANCE-LIFE 175 780 780 780 0001 15190000 733000 LIABILITY INSURANCE - - 6,373 6,373 0001 15190000 740000 FLEET MAINTENANCE 21,124 20,430 21,154 21,154 0001 15190000 741000 FLEET REPLACEMENT RESERVE 18,244 18,180 17,512 17,512 0001 15190000 743100 COMPUTER REPLACEMNT RSRV 755 750 2,661 2,661 0001 15190000 743200 IT SERVICES 13,226 7,850 7,137 7,137 0001 15190000 749500 PROF AND SPEC SERVICES 216 5,000 1,000 1,000 0001 15190000 749600 GRP INSUR ADM EXPENSE (4,821) 2,990 5,503 5,503 0001 15190000 751100 HART FAMILY REUNIFICATION 815 1,500 2,500 2,500 0001 15190000 760000 SPECIAL DEPARTMENTAL EXP 318 3,000 3,000 3,000 15190000-TOTAL 462,935 544,902 607,686 624,626 0001-15200000 POLICE - CANINE
0001 15200000 540300 MISCELLANEOUS REVENUE - (1,000) - - 0001 15200000 701000 REGULAR EMPLOYEES 310,676 411,580 412,300 412,300 0001 15200000 701500 OVERTIME 123,212 80,000 90,000 90,000 0001 15200000 701800 INCENTIVE PAY 16,579 28,370 28,020 28,020 0001 15200000 702000 HOLIDAY-IN-LIEU 7,576 5,200 6,000 6,000 0001 15200000 703300 UNIFORM ALLOWANCE 3,600 4,800 4,800 4,800 0001 15200000 707110 RETIREMENT 70,505 89,510 154,420 165,160 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 15200000 707149 OTHER PERSONNEL BENEFITS 6,160 9,500 7,180 7,180 0001 15200000 707160 RETIREMENT-DEF COMP 4,576 7,820 5,870 5,870 0001 15200000 707169 WORKERS' COMP INSURANCE 38,703 33,896 45,835 45,835 0001 15200000 708601 INSURANCE-MEDICAL 22,119 27,720 49,580 49,580 0001 15200000 708602 INSURANCE-DENTAL 1,589 2,840 3,320 3,320 0001 15200000 708603 INSURANCE-VISION 135 380 300 300 0001 15200000 708604 INSURANCE-LIFE 243 1,040 1,040 1,040 0001 15200000 733000 LIABILITY INSURANCE - - 8,498 8,498 0001 15200000 740000 FLEET MAINTENANCE 67,571 65,350 67,666 67,666 0001 15200000 741000 FLEET REPLACEMENT RESERVE 20,763 20,690 20,686 20,686 0001 15200000 743200 IT SERVICES - - 4,166 4,166 0001 15200000 745000 PUBLICATIONS AND DUES 831 300 850 850 0001 15200000 749500 PROF AND SPEC SERVICES 20,401 10,000 10,000 10,000 0001 15200000 749600 GRP INSUR ADM EXPENSE (6,428) 3,990 7,338 7,338 0001 15200000 760000 SPECIAL DEPARTMENTAL EXP 6,094 7,150 1,500 1,500 15200000-TOTAL 714,906 809,136 929,369 940,109 0001-16100000 FIRE - ADMIN/SUPPRESSION
0001 16100000 432600 FIREWORKS CITATIONS - - (10,000) (10,000) 0001 16100000 474101 STATE GRNT FUNDING (1,053,103) (73,650) (50,000) (50,000) 0001 16100000 474102 FEDERAL GRNT FUNDING (11,477) (30,000) (20,000) (20,000) 0001 16100000 476001 FEMA/OES REIMBURSMT (97,520) (200,000) (200,000) (200,000) 0001 16100000 496100 FIRE DEPARTMENT SRVC FEES (220) - (1,000) (1,000) 0001 16100000 540300 MISCELLANEOUS REVENUE (5,697) (500) (5,700) (5,700) 0001 16100000 542700 COST REIMBURSEMENT (8,414) - - - 0001 16100000 543100 FIRE/TRAINING REIM (176) (1,800) (18,500) (20,000) 0001 16100000 570350 TRANSFERS - DEBT SERVICE 23,822 25,117 26,471 27,888 0001 16100000 701000 REGULAR EMPLOYEES 2,812,836 3,110,930 3,291,870 3,291,870 0001 16100000 701300 PART-TIME EMPLOYEES 51,851 - - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 16100000 701500 OVERTIME 1,222,695 500,000 500,000 500,000 0001 16100000 701600 OVERTIME (OUT OF COUNTY) 83,189 200,000 200,000 200,000 0001 16100000 701800 INCENTIVE PAY 302,151 317,340 334,950 334,950 0001 16100000 702000 HOLIDAY-IN-LIEU 140,394 104,000 104,000 104,000 0001 16100000 702500 OUT OF CLASS 5,490 8,700 7,500 7,500 0001 16100000 702700 VACATION PAYOUT 11,279 10,000 12,500 12,500 0001 16100000 703300 UNIFORM ALLOWANCE 39,319 38,000 38,000 38,000 0001 16100000 703400 CELL PHONE ALLOWANCE 3,850 5,400 4,200 4,200 0001 16100000 707110 RETIREMENT 690,549 867,440 1,093,360 1,200,080 0001 16100000 707133 VOLUNTEER FIREFIGHTERS 12,042 20,000 - - 0001 16100000 707134 VOLUNTEER PROGRAM - - 20,000 20,000 0001 16100000 707149 OTHER PERSONNEL BENEFITS 71,121 97,050 71,280 71,280 0001 16100000 707160 RETIREMENT-DEF COMP 56,144 58,660 62,570 62,570 0001 16100000 707169 WORKERS' COMP INSURANCE 292,209 255,913 349,446 349,446 0001 16100000 708601 INSURANCE-MEDICAL 289,611 304,500 381,950 381,950 0001 16100000 708602 INSURANCE-DENTAL 19,782 28,400 33,190 33,190 0001 16100000 708603 INSURANCE-VISION 3,145 3,840 4,660 4,660 0001 16100000 708604 INSURANCE-LIFE 3,141 8,340 8,860 8,860 0001 16100000 732000 COMMUNICATIONS 238,459 239,000 56,000 55,000 0001 16100000 733000 LIABILITY INSURANCE 102,355 158,610 133,360 133,360 0001 16100000 740000 FLEET MAINTENANCE 237,784 229,970 238,121 238,121 0001 16100000 741000 FLEET REPLACEMENT RESERVE 343,589 342,380 349,348 349,348 0001 16100000 741200 EQUIPMENT MAINTENANCE 53,014 36,850 36,000 37,500 0001 16100000 741400 BUILDING MTCE INTERNAL COSTS 16,518 5,000 12,000 15,000 0001 16100000 743100 COMPUTER REPLACEMNT RSRV 5,443 5,390 20,404 20,404 0001 16100000 743200 IT SERVICES 101,377 60,220 69,026 69,026 0001 16100000 744000 OFFICE EXPENSE MISC 2,001 3,500 3,000 4,000 0001 16100000 745000 PUBLICATIONS AND DUES 4,627 4,640 3,000 4,800 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 16100000 745500 POSTAGE AND FREIGHT 1,152 800 2,000 2,100 0001 16100000 747000 PRINTING 3,642 3,800 4,300 4,400 0001 16100000 749500 PROF AND SPEC SERVICES 63,679 52,970 51,000 53,000 0001 16100000 749502 TUITION (17,231) - - - 0001 16100000 749600 GRP INSUR ADM EXPENSE (49,814) 30,930 58,703 58,703 0001 16100000 760000 SPECIAL DEPARTMENTAL EXP 29,952 22,500 19,000 22,500 0001 16100000 773000 EMPLOYEE RECOGNITION 296 - - - 0001 16100000 777000 TRAINING/TRAVEL/MEETING 38,648 24,400 30,000 33,000 0001 16100000 778000 UTILITIES-ELECTRICITY 46,617 57,000 53,000 55,000 0001 16100000 778500 UTILITIES-GAS 5,743 13,100 6,000 6,000 0001 16100000 778800 UTILITIES-WATER 8,285 4,900 9,500 9,500 0001 16100000 792300 GRANT PROGRAM EXPENSES 1,339 - - - 0001 16100000 793000 PRINCIPAL PAYMENT - 1,773 - - 0001 16100000 796000 INTEREST EXPENSE - 14 - - 0001 16100000 799500 OPERATIONAL CAPITAL OUTLAY 50,683 55,000 35,000 50,000 0001 16100000 800000 CAPITALIZED CY ASSETS (980,342) - - - 0001 16100000 823005 BASE STATION AND APPARATUS 11,477 - - - 0001 16100000 823310 FIRE CHEVY TAHOE/NEW 19,818 - - - 0001 16100000 824007 RADIO REPEATER UPS 2,055 - - - 0001 16100000 824009 TRAINING TOWER 39,475 - - - 0001 16100000 824312 FIRE ENGINE PUMPER/REPL 960,544 - - - 0001 16100000 917600 ALOC-WATER OPERATIONS (250,000) (250,000) - - 0001 16100000 919900 ALOC-NON-GF - - (250,000) (250,000) 0001 16100000 945000 TRANSFERS OUT 983,156 2,814 2,814 2,814 16100000-TOTAL 7,032,352 6,763,241 7,181,183 7,319,820 0001-16110000 FIRE - FIRE PREVENTION
0001 16110000 494002 LIFE/SAFETY/BLDG INS FEE (15,606) (15,000) (15,000) (15,000) 0001 16110000 494003 FIRE PLAN CHECKING FEES (52,517) (30,000) (70,000) (70,000) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 16110000 494300 FIRE INSPECTN & OTHR FEES (138,744) (230,000) (200,000) (230,000) 0001 16110000 496400 WEED ABATEMENT FEES - (5,000) (6,500) (6,800) 0001 16110000 496700 WEED ABATEMENT ASSESSMENT - (5,000) (5,000) (5,250) 0001 16110000 540300 MISCELLANEOUS REVENUE (1,750) - (1,000) (1,000) 0001 16110000 701000 REGULAR EMPLOYEES 60,892 99,200 99,530 99,530 0001 16110000 701300 PART-TIME EMPLOYEES 38,919 52,000 90,000 90,000 0001 16110000 701500 OVERTIME 94 - - - 0001 16110000 701800 INCENTIVE PAY 3,687 - - - 0001 16110000 702700 VACATION PAYOUT 6,232 - 5,000 5,000 0001 16110000 703300 UNIFORM ALLOWANCE 974 800 800 800 0001 16110000 703400 CELL PHONE ALLOWANCE 25 600 - - 0001 16110000 707110 RETIREMENT 8,568 13,930 20,540 22,610 0001 16110000 707149 OTHER PERSONNEL BENEFITS 1,882 4,490 4,510 4,510 0001 16110000 707160 RETIREMENT-DEF COMP 1,425 1,960 1,960 1,960 0001 16110000 707169 WORKERS' COMP INSURANCE 29,027 25,422 30,491 30,491 0001 16110000 708601 INSURANCE-MEDICAL 9,961 11,860 20,040 20,040 0001 16110000 708602 INSURANCE-DENTAL 592 950 1,110 1,110 0001 16110000 708603 INSURANCE-VISION 80 130 150 150 0001 16110000 708604 INSURANCE-LIFE 90 260 260 260 0001 16110000 732000 COMMUNICATIONS 2,176 2,200 2,200 2,300 0001 16110000 733000 LIABILITY INSURANCE - - 2,124 2,124 0001 16110000 741200 EQUIPMENT MAINTENANCE - - 700 700 0001 16110000 743100 COMPUTER REPLACEMNT RSRV 3,243 3,220 2,661 2,661 0001 16110000 743200 IT SERVICES 13,226 7,850 5,261 5,261 0001 16110000 744000 OFFICE EXPENSE MISC 590 800 2,500 4,000 0001 16110000 745000 PUBLICATIONS AND DUES 2,287 4,800 2,500 4,000 0001 16110000 745500 POSTAGE AND FREIGHT 123 150 150 150 0001 16110000 749500 PROF AND SPEC SERVICES 9,683 48,792 40,000 40,000 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 16110000 749600 GRP INSUR ADM EXPENSE (4,821) 2,990 1,834 1,834 0001 16110000 760000 SPECIAL DEPARTMENTAL EXP 8,497 5,000 6,000 7,500 0001 16110000 777000 TRAINING/TRAVEL/MEETING 6,726 5,000 5,000 5,000 0001 16110000 800123 SOFTWARE/LICENSES 13,292 - - - 16110000-TOTAL 8,851 7,404 47,821 23,941 0001-17100000 PARKS & COMM SERV - ADMIN
0001 17100000 701000 REGULAR EMPLOYEES 337,916 450,330 416,580 416,580 0001 17100000 701300 PART-TIME EMPLOYEES 6,313 - - 10,000 0001 17100000 701500 OVERTIME 1,093 2,400 2,400 2,400 0001 17100000 701800 INCENTIVE PAY 8,020 12,140 13,010 13,010 0001 17100000 702300 DIFFERENTIAL 118 - - - 0001 17100000 702500 OUT OF CLASS 692 - - - 0001 17100000 702700 VACATION PAYOUT 3,374 - - - 0001 17100000 703400 CELL PHONE ALLOWANCE 2,075 1,800 3,600 3,600 0001 17100000 703600 CAR ALLOWANCE 6,000 6,000 6,000 6,000 0001 17100000 707110 RETIREMENT 48,805 96,740 84,840 92,490 0001 17100000 707149 OTHER PERSONNEL BENEFITS 11,850 17,690 21,600 21,600 0001 17100000 707160 RETIREMENT-DEF COMP 3,550 3,910 7,820 7,820 0001 17100000 707169 WORKERS' COMP INSURANCE 7,741 6,779 17,255 17,255 0001 17100000 708601 INSURANCE-MEDICAL 17,720 39,580 45,420 45,420 0001 17100000 708602 INSURANCE-DENTAL 1,075 3,790 3,320 3,320 0001 17100000 708603 INSURANCE-VISION 135 380 450 450 0001 17100000 708604 INSURANCE-LIFE 450 1,300 1,040 1,040 0001 17100000 731000 CASH SHORT/OVER (461) - - - 0001 17100000 732000 COMMUNICATIONS 1,402 930 900 950 0001 17100000 733000 LIABILITY INSURANCE 70,050 108,550 56,555 56,555 0001 17100000 740000 FLEET MAINTENANCE 4,436 4,290 4,442 4,442 0001 17100000 741400 BUILDING MTCE INTERNAL COSTS 4,672 1,000 1,000 1,000 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 17100000 742000 BUILDING MTCE OVERHEAD 16,954 15,300 17,522 17,522 0001 17100000 742100 BLDG CPTL/EQPT REPL RSRVE 11,093 - 9,857 9,857 0001 17100000 743100 COMPUTER REPLACEMNT RSRV 1,047 1,040 2,661 2,661 0001 17100000 743200 IT SERVICES 13,226 7,850 8,722 8,722 0001 17100000 744000 OFFICE EXPENSE MISC 2,196 3,000 2,500 3,000 0001 17100000 745000 PUBLICATIONS AND DUES 4,910 4,000 4,000 5,000 0001 17100000 745500 POSTAGE AND FREIGHT 54 200 200 200 0001 17100000 747000 PRINTING 4,810 5,000 5,000 5,100 0001 17100000 749500 PROF AND SPEC SERVICES 11,224 16,000 15,000 20,000 0001 17100000 749600 GRP INSUR ADM EXPENSE (6,428) 3,990 9,172 9,172 0001 17100000 751500 TRANSACTION/CRDT CD FEES 15,209 18,000 16,000 17,000 0001 17100000 760000 SPECIAL DEPARTMENTAL EXP 494 - 500 700 0001 17100000 773000 EMPLOYEE RECOGNITION 198 - - - 0001 17100000 777000 TRAINING/TRAVEL/MEETING 5,400 4,300 3,800 5,000 17100000-TOTAL 617,412 836,289 781,166 807,866 0001-17110000 PARKS & COMM SERV - SPORTS
0001 17110000 446290 FIELD PERMIT - - (20,000) (20,000) 0001 17110000 447130 SOFTBALL-CONCESSIONS (20,538) (20,000) (320,000) (320,000) 0001 17110000 501103 SP-ADULT SOFTBALL (104,128) (120,000) (105,000) (105,000) 0001 17110000 501104 SP-ADULT MISC SPORTS (7,568) (500) (500) (500) 0001 17110000 701000 REGULAR EMPLOYEES - - 68,870 68,870 0001 17110000 701300 PART-TIME EMPLOYEES 61,478 39,000 - - 0001 17110000 701500 OVERTIME 1,476 - - - 0001 17110000 707110 RETIREMENT 4,263 - 9,240 9,240 0001 17110000 707149 OTHER PERSONNEL BENEFITS 909 - 2,200 2,200 0001 17110000 707160 RETIREMENT-DEF COMP - - 1,960 1,960 0001 17110000 707169 WORKERS' COMP INSURANCE 968 847 898 898 0001 17110000 708601 INSURANCE-MEDICAL - - 9,500 9,500 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 17110000 708602 INSURANCE-DENTAL 407 - 1,110 1,110 0001 17110000 708603 INSURANCE-VISION 54 - 150 150 0001 17110000 708604 INSURANCE-LIFE - - 260 260 0001 17110000 742100 BLDG CPTL/EQPT REPL RSRVE 41,208 - - - 0001 17110000 743100 COMPUTER REPLACEMNT RSRV 282 280 887 887 0001 17110000 743200 IT SERVICES 4,409 2,620 2,165 2,165 0001 17110000 744000 OFFICE EXPENSE MISC 118 100 100 150 0001 17110000 749500 PROF AND SPEC SERVICES 128,581 85,000 110,000 110,000 0001 17110000 749600 GRP INSUR ADM EXPENSE (1,607) 1,000 - - 0001 17110000 760000 SPECIAL DEPARTMENTAL EXP 12,764 17,000 - - 0001 17110000 767500 SOFTBALL COMPLEX EXPENSES 4,779 5,500 15,000 17,000 0001 17110000 768000 CONCESSION SUPPLIES - - 96,000 96,000 0001 17110000 777000 TRAINING/TRAVEL/MEETING 327 - - - 0001 17110000 778000 UTILITIES-ELECTRICITY 68,297 65,000 69,000 70,000 0001 17110000 778800 UTILITIES-WATER 2,917 18,500 3,500 4,500 0001 17110000 779000 UTILITIES-OTHER 1,416 1,500 1,500 1,500 17110000-TOTAL 200,809 95,847 (53,160) (49,110) 0001-17160000 PARKS & COMM SERV - FACILITIES
0001 17160000 446250 LF-LNGFLD FACILITY RENTAL (1,095) (3,000) (3,500) (3,500) 0001 17160000 446260 FITNESS ROOM MEMBERSHIPS (4,978) (5,000) (5,000) (5,000) 0001 17160000 446270 CAROUSEL AND FIRE TRUCK RENTAL (22,016) (40,000) (22,000) (25,000) 0001 17160000 447140 AQ-SWIM POOL RENT (1,862) (4,000) (2,500) (3,500) 0001 17160000 447180 AQ-AQUATICS CONCESSIONS (6,589) (4,000) (4,000) (4,000) 0001 17160000 447200 FM-AUD & EQUIPMENT RENTAL (15,590) (10,000) (16,000) (16,500) 0001 17160000 447220 FM-FACILITIES-OTHER RENTS (16,444) (10,000) (13,000) (13,000) 0001 17160000 501301 LF-CONTRACTED CLASSES (536) - - - 0001 17160000 501403 AQ-SWIM CLASSES (17,967) (15,000) (16,000) (18,000) 0001 17160000 501404 AQ-SWIM POOL RECEIPTS (17,292) (10,000) (16,500) (17,500) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 17160000 501601 FM-AUDITORIUM CNTRCT SRVC (36,949) (40,000) (40,000) (40,000) 0001 17160000 540300 MISCELLANEOUS REVENUE (2,995) - - - 0001 17160000 570350 TRANSFERS - DEBT SERVICE 21,415 22,579 23,796 25,070 0001 17160000 701300 PART-TIME EMPLOYEES 275,093 229,000 229,000 230,000 0001 17160000 701500 OVERTIME 14,500 - - - 0001 17160000 707149 OTHER PERSONNEL BENEFITS 1,958 7,450 7,450 7,450 0001 17160000 707169 WORKERS' COMP INSURANCE 47,411 41,522 46,682 46,682 0001 17160000 731000 CASH SHORT/OVER 49 - - - 0001 17160000 732000 COMMUNICATIONS 933 - 1,100 1,200 0001 17160000 741200 EQUIPMENT MAINTENANCE - 5,000 500 2,000 0001 17160000 741400 BUILDING MTCE INTERNAL COSTS 10,337 5,900 5,000 5,000 0001 17160000 742000 BUILDING MTCE OVERHEAD 457,114 412,350 312,010 312,010 0001 17160000 742100 BLDG CPTL/EQPT REPL RSRVE 93,651 - 116,377 116,377 0001 17160000 743100 COMPUTER REPLACEMNT RSRV 987 980 5,323 5,323 0001 17160000 743200 IT SERVICES 26,445 15,710 10,618 10,618 0001 17160000 744000 OFFICE EXPENSE MISC 83 800 150 150 0001 17160000 749500 PROF AND SPEC SERVICES 26,106 28,150 29,000 25,000 0001 17160000 749600 GRP INSUR ADM EXPENSE (46,601) 28,940 - - 0001 17160000 760000 SPECIAL DEPARTMENTAL EXP 11,275 14,000 13,000 14,000 0001 17160000 765000 CHEMICAL AND CHEMICAL SUPP 13,072 16,000 30,000 31,000 0001 17160000 768000 CONCESSION SUPPLIES 1,973 2,500 2,000 2,000 0001 17160000 778000 UTILITIES-ELECTRICITY 40,530 50,000 50,000 51,000 0001 17160000 778500 UTILITIES-GAS 3,703 12,500 10,000 10,000 0001 17160000 778800 UTILITIES-WATER 5,033 11,000 5,500 6,500 0001 17160000 945000 TRANSFERS OUT 2,530 2,530 2,530 2,530 17160000-TOTAL 863,283 765,911 761,536 757,910 0001-17190000 PARKS & COMM SERV - YOUTH/ADULT/SPC SERVICES 0001 17190000 440000 INTEREST INCOME (3,498) - - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 17190000 444000 LEASE REVENUE (38,020) - - - 0001 17190000 445000 RENTS AND LEASES (23,868) (51,960) (51,960) (51,960) 0001 17190000 474101 STATE GRNT FUNDING (364,960) - (485,101) (485,101) 0001 17190000 501201 CA-CONTRACTED CLASSES (13,906) (12,000) (14,000) (14,000) 0001 17190000 501203 CA-MISC PLAYGRND/TODDLER (100) - - - 0001 17190000 501502 SR-SPEC EVENTS/DONATIONS - (2,000) - - 0001 17190000 501701 TR-CONTRACTED CLASSES (67,840) (27,500) (25,000) (25,000) 0001 17190000 501802 CA-YOUTH ACTIVITIES (11,940) (50,000) (10,000) (10,000) 0001 17190000 701300 PART-TIME EMPLOYEES 129,780 104,840 105,000 105,000 0001 17190000 701500 OVERTIME 4,488 - - - 0001 17190000 707149 OTHER PERSONNEL BENEFITS 839 2,000 2,000 2,000 0001 17190000 707169 WORKERS' COMP INSURANCE 17,416 15,253 17,057 17,057 0001 17190000 732000 COMMUNICATIONS 1,443 900 1,300 1,400 0001 17190000 742000 BUILDING MTCE OVERHEAD 148,451 134,000 158,122 158,122 0001 17190000 742100 BLDG CPTL/EQPT REPL RSRVE 53,271 - 40,991 40,991 0001 17190000 743200 IT SERVICES - - 1,591 1,591 0001 17190000 744000 OFFICE EXPENSE MISC 61 1,000 500 500 0001 17190000 745500 POSTAGE AND FREIGHT - 200 - - 0001 17190000 749500 PROF AND SPEC SERVICES 11,696 24,000 20,000 24,000 0001 17190000 749600 GRP INSUR ADM EXPENSE (28,925) 17,960 - - 0001 17190000 756000 ADVERTISING & PUBLIC REL 249 500 500 500 0001 17190000 760000 SPECIAL DEPARTMENTAL EXP 11,853 14,500 13,500 14,500 0001 17190000 767601 B&GC 01 SALARIES & BEN PROP64 - - 34,902 34,902 0001 17190000 767602 B&GC 02 SERV & SUPPLIES PROP64 11,690 - 25,740 25,740 0001 17190000 767603 B&GC 03 PROFESS SVC PROP64 13,452 - 23,775 23,775 0001 17190000 767604 B&GC 04 NGO CONTRACTS PROP64 234,131 - 331,000 331,000 0001 17190000 767605 BG&C 05 EQUIP PROP64 60,904 - 19,180 19,180 0001 17190000 767607 B&GC 07 PROGRAM EVAL PROP64 5,725 - 5,000 5,000 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 17190000 767609 B&GC 09 OTHER PROP64 - - 800 800 0001 17190000 767611 B&GC 11 INDIRECT COSTS PROP64 4,769 - 44,704 44,704 17190000-TOTAL 157,161 171,693 259,601 264,701 0001-17210000 PARKS & COMM SERV - COM PROM/EVENTS
0001 17210000 446280 ICE RINK (526,096) (400,000) (485,000) (485,000) 0001 17210000 501204 CA-RENAISSANCE FAIRE (8,700) (12,000) (28,000) (28,000) 0001 17210000 501205 CA-SPECIAL EVENTS (8,174) (10,000) (8,500) (8,500) 0001 17210000 540300 MISCELLANEOUS REVENUE (20) - - - 0001 17210000 701300 PART-TIME EMPLOYEES 73,014 60,000 130,000 131,000 0001 17210000 701500 OVERTIME 14,810 - - - 0001 17210000 707110 RETIREMENT 173 - - - 0001 17210000 707149 OTHER PERSONNEL BENEFITS 217 1,300 1,300 1,300 0001 17210000 732000 COMMUNICATIONS 589 600 650 700 0001 17210000 743200 IT SERVICES - - 1,006 1,006 0001 17210000 744000 OFFICE EXPENSE MISC - 750 - - 0001 17210000 749500 PROF AND SPEC SERVICES 4,262 16,000 6,000 11,000 0001 17210000 756000 ADVERTISING & PUBLIC REL 6,020 15,000 8,000 10,000 0001 17210000 760000 SPECIAL DEPARTMENTAL EXP 2,981 4,500 4,500 5,000 0001 17210000 761100 RENAISSANCE FAIRE EXPENSES 9,247 9,500 25,000 25,000 0001 17210000 761110 ICE RINK EXPENSES 319,518 345,000 320,000 320,000 17210000-TOTAL (112,159) 30,650 (25,044) (16,494) 0001-17220000 PARKS & COMM SERV - PARKS
0001 17220000 474101 STATE GRNT FUNDING (4,844,105) - - - 0001 17220000 540300 MISCELLANEOUS REVENUE (150) - - - 0001 17220000 570125 SUBROGATION REIMBURSEMENT (2,475) - - - 0001 17220000 570350 TRANSFERS - DEBT SERVICE 12,202 12,865 13,558 14,284 0001 17220000 701000 REGULAR EMPLOYEES 740,710 801,270 839,740 839,740 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 17220000 701300 PART-TIME EMPLOYEES 77,883 66,000 80,000 80,000 0001 17220000 701500 OVERTIME 6,487 4,500 4,500 4,500 0001 17220000 701800 INCENTIVE PAY 11,492 11,870 13,070 13,070 0001 17220000 702700 VACATION PAYOUT 3,725 3,500 3,500 3,500 0001 17220000 703400 CELL PHONE ALLOWANCE 1,800 1,800 1,800 1,800 0001 17220000 707110 RETIREMENT 105,604 99,970 176,730 194,680 0001 17220000 707149 OTHER PERSONNEL BENEFITS 17,950 16,060 27,650 27,650 0001 17220000 707160 RETIREMENT-DEF COMP 11,035 11,730 19,550 19,550 0001 17220000 707169 WORKERS' COMP INSURANCE 87,082 76,265 110,106 110,106 0001 17220000 708601 INSURANCE-MEDICAL 110,528 73,330 112,970 112,970 0001 17220000 708602 INSURANCE-DENTAL 5,794 7,570 9,960 9,960 0001 17220000 708603 INSURANCE-VISION 1,066 1,150 1,500 1,500 0001 17220000 708604 INSURANCE-LIFE 1,038 3,130 3,390 3,390 0001 17220000 730000 UNIFORM EXPENSE 9,098 7,500 8,600 8,600 0001 17220000 732000 COMMUNICATIONS 8,548 3,000 10,000 11,000 0001 17220000 733000 LIABILITY INSURANCE - - 27,407 27,407 0001 17220000 740000 FLEET MAINTENANCE 120,314 116,360 120,484 120,484 0001 17220000 741000 FLEET REPLACEMENT RESERVE 122,772 122,340 130,686 130,686 0001 17220000 742000 BUILDING MTCE OVERHEAD 12,005 10,830 15,129 15,129 0001 17220000 742100 BLDG CPTL/EQPT REPL RSRVE 1,828 - 1,262 1,262 0001 17220000 743100 COMPUTER REPLACEMNT RSRV 937 930 2,661 2,661 0001 17220000 743200 IT SERVICES 13,226 7,850 16,502 16,502 0001 17220000 744000 OFFICE EXPENSE MISC 139 450 500 500 0001 17220000 745000 PUBLICATIONS AND DUES 686 1,500 800 800 0001 17220000 749500 PROF AND SPEC SERVICES 54,240 12,000 9,000 14,000 0001 17220000 749502 TUITION 1,364 - - - 0001 17220000 749600 GRP INSUR ADM EXPENSE (28,925) 17,960 23,666 23,666 0001 17220000 755000 OTHER CONTRACTUAL SERVICE 105,126 115,000 70,000 75,000 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 17220000 758500 RENTS AND LEASES-SI&G 24,000 24,000 24,000 24,000 0001 17220000 760000 SPECIAL DEPARTMENTAL EXP 95,318 106,000 65,000 65,000 0001 17220000 765000 CHEMICAL AND CHEMICAL SUPP 36,895 30,000 25,000 25,000 0001 17220000 773000 EMPLOYEE RECOGNITION 49 - - - 0001 17220000 777000 TRAINING/TRAVEL/MEETING 4,819 4,000 4,000 5,500 0001 17220000 778000 UTILITIES-ELECTRICITY 24,052 17,000 25,000 25,000 0001 17220000 778800 UTILITIES-WATER 263,997 190,000 360,000 380,000 0001 17220000 779000 UTILITIES-OTHER (71,282) 55,000 90,000 95,000 0001 17220000 822018 PARK&FAC-CAMERAS & SOLAR LIGHT 65,411 - - - 0001 17220000 822649 HEROES PARK 4,471,714 - - - 0001 17220000 823645 PLANNING & ENVIRONMENTAL SERV 27,824 - - - 0001 17220000 823649 COMPREHENSIVE ACTV TRANS PLAN 145,522 - - - 0001 17220000 911000 ALOC-AIRPORT (10,652) (10,652) - - 0001 17220000 914600 ALOC-LANDSCAPE ASSESS DIST 10,652 (94,011) - - 0001 17220000 916400 ALOC-STORM DRAINAGE (21,304) (21,303) - - 0001 17220000 917600 ALOC-WATER OPERATIONS (10,652) (10,652) - - 0001 17220000 919900 ALOC-NON-GF - - (152,056) (152,056) 0001 17220000 945000 TRANSFERS OUT 1,441 1,441 1,441 1,441 17220000-TOTAL 1,826,827 1,897,553 2,297,106 2,353,282 0001-20100000 UTILITIES & ENGINEERING
0001 20100000 420200 ENCROACHMENT PERMITS (18,408) (11,000) (19,000) (19,000) 0001 20100000 493700 ENGR/INSPECT FEES-SUBDIV (611,642) (225,000) (225,000) (225,000) 0001 20100000 494000 ENGR/INSPECT FEES-SITE PL (85,256) (40,750) (50,000) (50,000) 0001 20100000 540300 MISCELLANEOUS REVENUE (1,759) - (7,000) (7,000) 0001 20100000 701000 REGULAR EMPLOYEES 993,983 1,569,320 1,017,650 1,017,650 0001 20100000 701300 PART-TIME EMPLOYEES 13,690 16,000 51,000 51,000 0001 20100000 701500 OVERTIME 3,187 1,300 1,300 1,300 0001 20100000 701800 INCENTIVE PAY 38,002 34,920 56,600 56,600 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 20100000 702300 DIFFERENTIAL 2 - - - 0001 20100000 702700 VACATION PAYOUT 32,291 6,000 6,000 6,000 0001 20100000 703400 CELL PHONE ALLOWANCE 3,500 5,400 3,540 3,540 0001 20100000 703600 CAR ALLOWANCE 5,500 - 1,800 1,800 0001 20100000 707110 RETIREMENT 145,078 269,945 230,940 256,160 0001 20100000 707149 OTHER PERSONNEL BENEFITS 34,291 55,000 27,960 27,960 0001 20100000 707160 RETIREMENT-DEF COMP 13,163 19,550 17,110 17,110 0001 20100000 707169 WORKERS' COMP INSURANCE 28,060 24,574 56,376 56,376 0001 20100000 708601 INSURANCE-MEDICAL 89,571 120,280 153,020 153,020 0001 20100000 708602 INSURANCE-DENTAL 5,531 12,310 10,450 10,450 0001 20100000 708603 INSURANCE-VISION 1,020 1,920 1,420 1,420 0001 20100000 708604 INSURANCE-LIFE 1,226 4,170 2,800 2,800 0001 20100000 730000 UNIFORM EXPENSE 1,229 1,890 1,500 1,500 0001 20100000 732000 COMMUNICATIONS 6,665 5,250 6,600 6,700 0001 20100000 733000 LIABILITY INSURANCE 60,428 93,640 81,195 81,195 0001 20100000 740000 FLEET MAINTENANCE 23,171 22,410 21,878 21,878 0001 20100000 741000 FLEET REPLACEMENT RESERVE 11,902 11,860 12,087 12,087 0001 20100000 741200 EQUIPMENT MAINTENANCE - 1,200 800 800 0001 20100000 742000 BUILDING MTCE OVERHEAD 23,003 20,750 28,989 28,989 0001 20100000 742100 BLDG CPTL/EQPT REPL RSRVE 3,502 - 2,419 2,419 0001 20100000 743100 COMPUTER REPLACEMNT RSRV 15,026 14,920 18,630 18,630 0001 20100000 743200 IT SERVICES 92,567 54,980 41,378 41,378 0001 20100000 744000 OFFICE EXPENSE MISC 4,140 4,000 4,000 4,000 0001 20100000 745000 PUBLICATIONS AND DUES 13,979 35,000 35,000 65,000 0001 20100000 745500 POSTAGE AND FREIGHT 1,952 2,200 2,200 2,200 0001 20100000 747000 PRINTING 6,418 15,000 10,000 10,000 0001 20100000 749500 PROF AND SPEC SERVICES 52,068 25,000 35,000 70,000 0001 20100000 749600 GRP INSUR ADM EXPENSE (24,104) 14,970 27,307 27,307 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 20100000 760000 SPECIAL DEPARTMENTAL EXP 3,650 14,500 15,000 15,000 0001 20100000 773000 EMPLOYEE RECOGNITION 20 - - - 0001 20100000 777000 TRAINING/TRAVEL/MEETING 3,980 2,500 7,500 10,000 0001 20100000 793000 PRINCIPAL PAYMENT 3,147 3,137 - - 0001 20100000 796000 INTEREST EXPENSE 10 21 - - 0001 20100000 799500 OPERATIONAL CAPITAL OUTLAY - 7,500 7,500 7,500 0001 20100000 910400 ALOC-ENGIN CAP IMPR PROJ (37,219) (669,339) (394,825) (394,825) 0001 20100000 915800 ALOC-REFUSE (196,204) (300,922) - - 0001 20100000 916100 ALOC-SANITARY SEWER COLL (112,188) (172,070) - - 0001 20100000 916400 ALOC-STORM DRAINAGE (104,544) (160,385) - - 0001 20100000 917600 ALOC-WATER OPERATIONS (223,420) (342,699) - - 0001 20100000 917900 ALOC-WWTP (112,912) (173,190) - - 0001 20100000 919900 ALOC-NON-GF - - (1,579,301) (1,579,301) 20100000-TOTAL 207,297 396,062 (278,177) (185,357) 0001-20110000 PW - STREET MAINTENANCE
0001 20110000 420001 STREET BANNER PERMITS (1,300) (1,500) (1,400) (1,400) 0001 20110000 570125 SUBROGATION REIMBURSEMENT (32,272) - - - 0001 20110000 570350 TRANSFERS - DEBT SERVICE 77,775 82,001 86,423 91,049 0001 20110000 701000 REGULAR EMPLOYEES 531,246 698,840 775,590 775,590 0001 20110000 701300 PART-TIME EMPLOYEES 19,204 30,000 50,000 50,000 0001 20110000 701500 OVERTIME 8,513 8,000 8,000 8,000 0001 20110000 701800 INCENTIVE PAY 5,318 10,250 10,800 10,800 0001 20110000 702300 DIFFERENTIAL 1,082 1,000 1,100 1,100 0001 20110000 702700 VACATION PAYOUT 5,432 - 6,000 6,000 0001 20110000 703400 CELL PHONE ALLOWANCE 1,200 1,200 1,650 1,650 0001 20110000 703600 CAR ALLOWANCE - - 1,500 1,500 0001 20110000 707110 RETIREMENT 74,941 85,640 157,000 171,830 0001 20110000 707149 OTHER PERSONNEL BENEFITS 9,718 22,000 18,980 18,980 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 20110000 707160 RETIREMENT-DEF COMP 12,810 13,690 20,290 20,290 0001 20110000 707169 WORKERS' COMP INSURANCE 52,249 45,759 70,779 70,779 0001 20110000 708601 INSURANCE-MEDICAL 50,672 82,950 61,610 61,610 0001 20110000 708602 INSURANCE-DENTAL 2,048 8,520 4,560 4,560 0001 20110000 708603 INSURANCE-VISION 569 1,150 960 960 0001 20110000 708604 INSURANCE-LIFE 738 2,870 3,030 3,030 0001 20110000 730000 UNIFORM EXPENSE 7,056 6,000 6,000 6,000 0001 20110000 732000 COMMUNICATIONS 15,506 15,750 16,000 16,000 0001 20110000 733000 LIABILITY INSURANCE - - 28,357 28,357 0001 20110000 740000 FLEET MAINTENANCE 196,859 190,390 197,138 197,138 0001 20110000 741000 FLEET REPLACEMENT RESERVE 164,348 163,770 228,648 228,648 0001 20110000 742000 BUILDING MTCE OVERHEAD 11,053 9,970 15,187 15,187 0001 20110000 742100 BLDG CPTL/EQPT REPL RSRVE 1,683 - 1,162 1,162 0001 20110000 743100 COMPUTER REPLACEMNT RSRV 665 660 1,774 1,774 0001 20110000 743200 IT SERVICES 8,817 5,240 13,914 13,914 0001 20110000 744000 OFFICE EXPENSE MISC - 500 500 500 0001 20110000 745000 PUBLICATIONS AND DUES 340 200 350 350 0001 20110000 749500 PROF AND SPEC SERVICES 2,426 5,000 3,500 3,500 0001 20110000 749600 GRP INSUR ADM EXPENSE (14,462) 8,980 18,345 18,345 0001 20110000 755000 OTHER CONTRACTUAL SERVICE - 17,000 8,700 8,700 0001 20110000 758000 RENTS AND LEASES-EQUIP - 6,000 6,000 3,000 0001 20110000 760000 SPECIAL DEPARTMENTAL EXP 58,983 70,000 65,000 75,000 0001 20110000 772000 STREET CONST & MAINT MTRL 149,457 300,000 190,000 190,000 0001 20110000 773000 EMPLOYEE RECOGNITION 307 - - - 0001 20110000 777000 TRAINING/TRAVEL/MEETING 3,341 3,000 5,000 4,500 0001 20110000 778000 UTILITIES-ELECTRICITY 640,239 550,000 650,000 650,000 0001 20110000 799500 OPERATIONAL CAPITAL OUTLAY 36,864 10,000 10,000 10,000 0001 20110000 800181 MISC EQUIP-PW 46,170 - - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0001 20110000 913400 ALOC-GAS TAX (425,000) (425,000) - - 0001 20110000 915800 ALOC-REFUSE (50,000) - - - 0001 20110000 916700 ALOC-STREET CLEANING - (50,000) - - 0001 20110000 919900 ALOC-NON-GF - - (425,000) (425,000) 0001 20110000 941500 SUBROGATION EXPENSE 75,810 - - - 0001 20110000 945000 TRANSFERS OUT 9,187 9,187 9,187 9,187 20110000-TOTAL 1,759,592 1,989,017 2,326,634 2,352,590 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
0002-GENERAL FUND CONT RESERVE
0002 0002 440000 INTEREST INCOME (1,898) (44,000) (2,000) (2,000) 0002 0002 440001 GAIN/LOSS INVST FAIR VALU 261 - - - 0002 0002 570200 TRANSFERS IN - - (11,063) (254,367) 0002 0002 751300 BANKING/INVESTMENT FEES 38 4,400 40 40 0002-TOTA (1,598) (39,600) (13,023) (256,327) 0004-ACCUM CAPITAL OUTLAY
0004 0004 440000 INTEREST INCOME (39,718) (22,000) (40,000) (40,000) 0004 0004 440001 GAIN/LOSS INVST FAIR VALU (48,457) - - - 0004 0004 751300 BANKING/INVESTMENT FEES 846 2,200 850 850 0004 0004 789000 PRIOR YEAR EXPENSES 9,291 - - - 0004-TOTA (78,040) (19,800) (39,150) (39,150) 0004-21040000 ACCUM CAPITAL OUTLAY
0004 21040000 496300 BUILDING ABATEMENT ASSMNT - (50,000) - - 0004 21040000 820634 CITY HALL SECU RITY PROJECT 10,116 - - - 0004 21040000 821647 USE 14500200 PAL PARKING LOT 23,409 - - - 0004 21040000 822018 PARK&FAC-CAMERAS & SOLAR LIGHT 5,758 - - - 0004 21040000 823601 FIRE STA 1 CONCRETE REPL 4,152 - - - 0004 21040000 823606 CIVIC AUD ACOUSTIC CEILNG REPL 396,255 - - - 0004 21040000 823611 EARL F JOHNSON PARK RENO 235,017 - - - 0004 21040000 823648 STATION 2 SHOWER REPAIR 18,295 - - - 21040000- 693,001 (50,000) - - 0005-DOWNTOWN RE-INVESTMENT FUND
0005 0005 440000 INTEREST INCOME (5,188) (1,000) (5,000) (5,000) 0005 0005 440001 GAIN/LOSS INVST FAIR VALU (4,617) - - - 0005 0005 440300 INT INCOME-CAPITALIZED 2,947 - - - 0005 0005 751300 BANKING/INVESTMENT FEES 105 100 100 100 Budget Detail for FY26 & 27
Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0005-TOTA (6,752) (900) (4,900) (4,900) 0005-21050000 DOWNTOWN RE-INVESTMENT
0005 21050000 440100 INTEREST INCOME-LOANS - (300) (300) (300) 0005 21050000 548000 PRINCIPAL PMT RECEIVED - (2,500) (2,500) (2,500) 21050000- - (2,800) (2,800) (2,800) 0010-MEASURE H OPERATIONS
0010 0010 412000 SALES TAX - - (18,514,670) (18,523,670) 0010-TOTA - - (18,514,670) (18,523,670) 0010-14120001 MEAS H CODE COMPLIANCE
0010 14120001 701000 REGULAR EMPLOYEES - - 149,140 149,140 0010 14120001 701800 INCENTIVE PAY - - 7,460 7,460 0010 14120001 703300 UNIFORM ALLOWANCE - - 800 800 0010 14120001 707110 RETIREMENT - - 22,200 22,200 0010 14120001 707149 OTHER PERSONNEL BENEFITS - - 1,200 1,200 0010 14120001 707160 RETIREMENT-DEF COMP - - 1,960 1,960 0010 14120001 708601 INSURANCE-MEDICAL - - 20,040 20,040 0010 14120001 708602 INSURANCE-DENTAL - - 1,110 1,110 0010 14120001 708603 INSURANCE-VISION - - 150 150 0010 14120001 708604 INSURANCE-LIFE - - 2,420 2,420 0010 14120001 760000 SPECIAL DEPT EXPENSE - - 8,000 1,000 14120001- - - 214,480 207,480 0010-15121001 MEAS H PD RECORDS
0010 15121001 701000 REGULAR EMPLOYEES - - 102,540 102,540 0010 15121001 701800 INCENTIVE PAY - - 5,130 5,130 0010 15121001 703300 UNIFORM ALLOWANCE - - 800 800 0010 15121001 703400 CELL PHONE ALLOWANCE - - 1,200 1,200 0010 15121001 707110 RETIREMENT - - 15,130 15,130 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0010 15121001 707149 OTHER PERSONNEL BENEFITS - - 5,840 5,840 0010 15121001 707160 RETIREMENT-DEF COMP - - 1,960 1,960 0010 15121001 708601 INSURANCE-MEDICAL - - 20,040 20,040 0010 15121001 708602 INSURANCE-DENTAL - - 1,110 1,110 0010 15121001 708603 INSURANCE-VISION - - 150 150 0010 15121001 708604 INSURANCE-LIFE - - 260 260 0010 15121001 760000 SPECIAL DEPT EXPENSE - - 6,000 1,000 15121001- - - 160,160 155,160 0010-15130001 MEAS H PD OPERATIONS
0010 15130001 701000 REGULAR EMPLOYEES - - 513,800 513,800 0010 15130001 701500 OVERTIME - - 40,200 40,200 0010 15130001 701800 INCENTIVE PAY - - 55,840 55,840 0010 15130001 703300 UNIFORM ALLOWANCE - - 2,000 2,000 0010 15130001 707110 RETIREMENT - - 203,830 203,830 0010 15130001 707149 OTHER PERSONNEL BENEFITS - - 9,850 9,850 0010 15130001 707160 RETIREMENT-DEF COMP - - 3,910 3,910 0010 15130001 708601 INSURANCE-MEDICAL - - 40,080 40,080 0010 15130001 708602 INSURANCE-DENTAL - - 2,210 2,210 0010 15130001 708603 INSURANCE-VISION - - 300 300 0010 15130001 708604 INSURANCE-LIFE - - 520 520 0010 15130001 760000 SPECIAL DEPT EXPENSE - - 80,000 12,000 15130001- - - 952,540 884,540 0010-15190001 MEAS H PD HART
0010 15190001 701000 REGULAR EMPLOYEES - - 424,150 424,150 0010 15190001 701500 OVERTIME - - 42,420 42,420 0010 15190001 701800 INCENTIVE PAY - - 53,020 53,020 0010 15190001 703300 UNIFORM ALLOWANCE - - 2,400 2,400 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0010 15190001 707110 RETIREMENT - - 197,800 197,800 0010 15190001 707149 OTHER PERSONNEL BENEFITS - - 8,550 8,550 0010 15190001 707160 RETIREMENT-DEF COMP - - 3,910 3,910 0010 15190001 708601 INSURANCE-MEDICAL - - 40,080 40,080 0010 15190001 708602 INSURANCE-DENTAL - - 2,210 2,210 0010 15190001 708603 INSURANCE-VISION - - 300 300 0010 15190001 708604 INSURANCE-LIFE - - 520 520 0010 15190001 760000 SPECIAL DEPT EXPENSE - - 64,000 10,000 15190001- - - 839,360 785,360 0010-16100001 MEAS H FIRE ADMIN/SUPPRESSION
0010 16100001 701000 REGULAR EMPLOYEES - - 330,760 330,760 0010 16100001 701800 INCENTIVE PAY - - 48,470 48,470 0010 16100001 703300 UNIFORM ALLOWANCE - - 2,000 2,000 0010 16100001 703400 CELL PHONE ALLOWANCE - - 1,200 1,200 0010 16100001 707110 RETIREMENT - - 134,350 134,350 0010 16100001 707149 OTHER PERSONNEL BENEFITS - - 9,630 9,630 0010 16100001 707160 RETIREMENT-DEF COMP - - 3,910 3,910 0010 16100001 708601 INSURANCE-MEDICAL - - 40,080 40,080 0010 16100001 708602 INSURANCE-DENTAL - - 2,210 2,210 0010 16100001 708603 INSURANCE-VISION - - 300 300 0010 16100001 708604 INSURANCE-LIFE - - 260 260 0010 16100001 760000 SPECIAL DEPT EXPENSE - - 24,000 12,000 16100001- - - 597,170 585,170 0010-17190001 MEAS H P&CS YOUTH/ADULT
0010 17190001 701000 REGULAR EMPLOYEES - - 68,870 68,870 0010 17190001 701800 INCENTIVE PAY - - 3,440 3,440 0010 17190001 707110 RETIREMENT - - 10,250 10,250 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0010 17190001 707149 OTHER PERSONNEL BENEFITS - - 2,200 2,200 0010 17190001 707160 RETIREMENT-DEF COMP - - 1,960 1,960 0010 17190001 708601 INSURANCE-MEDICAL - - 20,040 20,040 0010 17190001 708602 INSURANCE-DENTAL - - 1,110 1,110 0010 17190001 708603 INSURANCE-VISION - - 150 150 0010 17190001 708604 INSURANCE-LIFE - - 260 260 0010 17190001 760000 SPECIAL DEPT EXPENSE - - 3,000 1,000 17190001- - - 111,280 109,280 0010-17220001 MEAS H P&CS PARKS
0010 17220001 701000 REGULAR EMPLOYEES - - 119,810 119,810 0010 17220001 701800 INCENTIVE PAY - - 10,780 10,780 0010 17220001 703300 UNIFORM ALLOWANCE - - 800 800 0010 17220001 707110 RETIREMENT - - 17,830 17,830 0010 17220001 707149 OTHER PERSONNEL BENEFITS - - 2,940 2,940 0010 17220001 707160 RETIREMENT-DEF COMP - - 1,960 1,960 0010 17220001 708601 INSURANCE-MEDICAL - - 20,040 20,040 0010 17220001 708602 INSURANCE-DENTAL - - 1,110 1,110 0010 17220001 708603 INSURANCE-VISION - - 150 150 0010 17220001 708604 INSURANCE-LIFE - - 260 260 0010 17220001 760000 SPECIAL DEPT EXPENSE - - 6,000 2,000 17220001- - - 181,680 177,680 0020-PARKING FUND
0020 0020 440000 INTEREST INCOME (16,060) (1,100) (16,000) (16,000) 0020 0020 440001 GAIN/LOSS INVST FAIR VALU (14,416) - - - 0020 0020 476122 LEASE & OTHER FIN PROCEEDS - (19,496) - - 0020 0020 751300 BANKING/INVESTMENT FEES 325 150 300 300 0020-TOTA (30,151) (20,446) (15,700) (15,700) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0020-21200000 PARKING
0020 21200000 570200 TRANSFERS IN (45,000) - - - 21200000- (45,000) - - - 0023-11102014 SPECIAL AVIATION
0023 11102014 474105 FAA GRNT FUNDING (18,536) - - - 11102014- (18,536) - - - 0025-CENTRAL PARKING AND IMPROV
0025 0025 440000 INTEREST INCOME (6,898) (1,000) (6,800) (6,800) 0025 0025 440001 GAIN/LOSS INVST FAIR VALU (7,683) - - - 0025 0025 751300 BANKING/INVESTMENT FEES 143 100 140 140 0025-TOTA (14,439) (900) (6,660) (6,660) 0025-14310000 CENTRL PKG & IMPRV OPER
0025 14310000 410000 BUSINESS LICENSE TAX (79,574) (70,000) (75,000) (75,000) 0025 14310000 410100 IMPROVEMENT ASSESSMENT (37,698) (35,000) (35,000) (35,000) 0025 14310000 749500 PROF AND SPEC SERVICES 9,640 15,000 - - 0025 14310000 790400 CITY CONTRIBUTIONS TO 81,090 81,090 110,000 110,000 0025 14310000 823653 DOWNTOWN STRATEGIES PARTNERSHI 45,000 - - - 0025 14310000 945000 TRANSFERS OUT 45,000 - - - 14310000- 63,459 (8,910) - - 0044-GAS TAX - 2103
0044 0044 440000 INTEREST INCOME (34,770) (4,800) (34,000) (34,000) 0044 0044 440001 GAIN/LOSS INVST FAIR VALU (42,170) - - - 0044 0044 751300 BANKING/INVESTMENT FEES 675 500 675 675 0044-TOTA (76,266) (4,300) (33,325) (33,325) 0044-26650000 GAS TAX - 2103
0044 26650000 470000 ST HIGHWAY USE TAX-2106 (162,781) (167,600) (165,000) (165,000) 0044 26650000 470100 ST HIGHWAY USE TAX-2105 (357,272) (386,400) (360,000) (360,000) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0044 26650000 470200 ST HIGHWAY USE TAX-2107 (483,598) (464,100) (487,500) (487,500) 0044 26650000 470300 ST HIGHWAY USE TAX-2107.5 (7,500) (7,500) (7,500) (7,500) 0044 26650000 470600 ST HIGHWAY USE TAX-2103 (535,728) (583,600) (580,000) (580,000) 0044 26650000 753000 CITY SERVICES ALLOCATION - - 425,000 425,000 0044 26650000 823614 NEW SIDEWALK/ADA IMPROVEMENTS 49,124 - - - 0044 26650000 823615 STREET DIVISION MAINTENANCE 425,000 425,000 0044 26650000 823618 PAVEMENT RESURFACING TREATMENT 493,390 - - - 26650000- (579,365) (1,184,200) (1,175,000) (1,175,000) 0045-GAS TAX- RMRA FUND
0045 0045 440000 INTEREST INCOME (115,910) (9,000) (115,000) (115,000) 0045 0045 440001 GAIN/LOSS INVST FAIR VALU (57,163) - - - 0045 0045 751300 BANKING/INVESTMENT FEES 2,234 900 2,200 2,200 0045-TOTA (170,839) (8,100) (112,800) (112,800) 0045-26660000 GAS TAX - ROAD MTC REHAB
0045 26660000 470002 ST RMRA CLAIM REIMB (1,519,796) (1,441,000) (1,400,000) (1,400,000) 26660000-TOTAL (1,519,796) (1,441,000) (1,400,000) (1,400,000) 0050-TDA TRANSPORTATION FUND
0050 0050 440000 INTEREST INCOME (278,257) (39,000) (278,000) (278,000) 0050 0050 440001 GAIN/LOSS INVST FAIR VALU (210,372) - - - 0050 0050 751300 BANKING/INVESTMENT FEES 5,554 4,000 5,000 5,000 0050-TOTA (483,076) (35,000) (273,000) (273,000) 0050-26670000 T.D.A. - TRANSPORTATION
0050 26670000 412000 SALES TAX (1,213,113) (821,000) (1,200,000) (1,200,000) 0050 26670000 749500 PROF AND SPEC SERVICES 36,035 - - - 0050 26670000 823613 SIDEWALK/MISC CONCRETE REPAIRS 20,722 - - - 0050 26670000 823618 PAVEMENT RESURFACING TREATMENT 218,353 - - - 26670000- (938,003) (821,000) (1,200,000) (1,200,000) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0052-REGIONAL STP EXCH FUND
0052 0052 440000 INTEREST INCOME (93,582) (11,000) (93,000) (93,000) 0052 0052 440001 GAIN/LOSS INVST FAIR VALU (83,665) - - - 0052 0052 751300 BANKING/INVESTMENT FEES 1,894 1,200 1,800 1,800 0052-TOTA (175,353) (9,800) (91,200) (91,200) 0052-26690000 REGIONAL STP EXCH FUND
0052 26690000 470900 RSTP FUNDS (515,465) (360,000) (520,000) (520,000) 26690000- (515,465) (360,000) (520,000) (520,000) 0055-CMAQ FUND
0055 0055 945000 TRANSFERS OUT 2,473 - - - 0055-TOTA 2,473 - - - 0055-26720000 CMAQ
0055 26720000 475000 CMAQ GRNT FUNDING (168,025) 839 (204,684) (305,011) 0055 26720000 822645 9TH AVE & LACEY SIGNAL 5,313 - - - 0055 26720000 823619 LACEY WIDEN/RECON/10TH-SIERRA 200,517 - - - 26720000- 37,805 839 (204,684) (305,011) 0058-ARPA
0058 0058 945000 TRANSFERS OUT 833,334 - - - 0058-TOTA 833,334 - - - 0058-00580000 ARPA
0058 00580000 474108 ARPA FUNDING (1,267,331) - - - 0058 00580000 792500 ARPA WTR CONSERVATION 50,000 - - - 0058 00580000 821611 YAC CONCESSION BLDG RESTORATN 21,869 - - - 0058 00580000 823646 ARPA DOWNTOWN 336,358 - - - 0058 00580000 823647 ARPA HV PARK CO 25,770 - - - 00580000- (833,334) - - - 0100-CDBG CDBG PROGRAM INCOME
Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0100 0100 440000 INTEREST INCOME (13,637) (2,300) (13,000) (13,000) 0100 0100 440001 GAIN/LOSS INVST FAIR VALU (12,261) - - - 0100 0100 440300 INT INCOME-CAPITALIZED (826) - - - 0100 0100 751300 BANKING/INVESTMENT FEES 256 250 250 250 0100-TOTA (26,466) (2,050) (12,750) (12,750) 0100-14500100 CDBG PROGRAM INCOME
0100 14500100 440100 INTEREST INCOME-LOANS (14,339) (10,000) (5,000) (5,000) 0100 14500100 540300 MISCELLANEOUS REVENUE (908) - - - 0100 14500100 548000 PRINCIPAL PMT RECEIVED - (40,000) (20,000) (20,000) 0100 14500100 792300 GRANT PROGRAM EXPENSES 95,934 - - - 0100 14500100 794500 LOANS-HSGN/CDBG - 105,000 105,000 105,000 0100 14500100 945000 TRANSFERS OUT 1,159 40,000 5,000 5,000 14500100- 81,845 95,000 85,000 85,000 0101-CITY HOUSING REUSE UNEMCUMB
0101 0101 440000 INTEREST INCOME (20,877) (3,600) (20,000) (20,000) 0101 0101 440001 GAIN/LOSS INVST FAIR VALU (17,747) - - - 0101 0101 440300 INT INCOME-CAPITALIZED (11,783) - - - 0101 0101 751300 BANKING/INVESTMENT FEES 420 400 450 450 0101-TOTA (49,987) (3,200) (19,550) (19,550) 0101-14510000 CITY HOUSING REUSE UNEMCUMB
0101 14510000 440100 INTEREST INCOME-LOANS (1,952) - - - 0101 14510000 540300 MISCELLANEOUS REVENUE (2,177) - - - 0101 14510000 548000 PRINCIPAL PMT RECEIVED - (10,000) (10,000) (10,000) 0101 14510000 749500 PROF AND SPEC SERVICES 1,145 - - - 0101 14510000 792309 HOUSING REHABILITATION 811 - - - 0101 14510000 792310 FORECLOSED PROPERTIES 2,300 - - - 0101 14510000 794500 LOANS-HSGN/CDBG - 20,000 10,000 10,000 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0101 14510000 945000 TRANSFERS OUT - 10,000 - - 14510000- 127 20,000 - - 0114-CDBG HOUSING REHAB FUND
0114 0114 440000 INTEREST INCOME (6,085) (1,100) (6,000) (6,000) 0114 0114 440001 GAIN/LOSS INVST FAIR VALU (5,412) - - - 0114 0114 440300 INT INCOME-CAPITALIZED (6,953) - - - 0114 0114 751300 BANKING/INVESTMENT FEES 123 150 150 150 0114-TOTA (18,327) (950) (5,850) (5,850) 0115-CAL HOME LOAN PROG REUSE
0115 0115 440000 INTEREST INCOME (1,487) (300) (1,400) (1,400) 0115 0115 440001 GAIN/LOSS INVST FAIR VALU (1,275) - - - 0115 0115 440300 INT INCOME-CAPITALIZED (687) - - - 0115 0115 751300 BANKING/INVESTMENT FEES 30 30 30 30 0115-TOTA (3,420) (270) (1,370) (1,370) 0116-CAL HOME LOAN PROGRAM FUND
0116 0116 440000 INTEREST INCOME (1,740) (300) (1,700) (1,700) 0116 0116 440001 GAIN/LOSS INVST FAIR VALU (1,531) - - - 0116 0116 440300 INT INCOME-CAPITALIZED 6,075 - - - 0116 0116 751300 BANKING/INVESTMENT FEES 35 40 40 40 0116-TOTA 2,840 (260) (1,660) (1,660) 0116-14590100 CAL HOME LOAN PROGRAM FUND
0116 14590100 440100 INTEREST INCOME-LOANS (798) - - - 14590100- (798) - - - 0120-HOME GRANT REVOLVING REUSE
0120 0120 440000 INTEREST INCOME (51,944) (6,300) (51,000) (51,000) 0120 0120 440001 GAIN/LOSS INVST FAIR VALU (41,397) - - - 0120 0120 440300 INT INCOME-CAPITALIZED 635,885 - - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0120 0120 751300 BANKING/INVESTMENT FEES 1,035 650 1,050 1,050 0120-TOTA 543,580 (5,650) (49,950) (49,950) 0120-14600000 HOME GRNT REVOLVING REUSE
0120 14600000 440100 INTEREST INCOME-LOANS (23,637) (60,000) (35,000) (35,000) 0120 14600000 540300 MISCELLANEOUS REVENUE (285) - - - 0120 14600000 548000 PRINCIPAL PMT RECEIVED - (350,000) (70,000) (70,000) 0120 14600000 749500 PROF AND SPEC SERVICES 40 - - - 0120 14600000 794500 LOANS-HSGN/CDBG (16,305) 150,000 105,000 105,000 0120 14600000 945000 TRANSFERS OUT 14,895 350,000 10,500 10,500 14600000- (25,292) 90,000 10,500 10,500 0121-HOME GRANT RECAPTURE REUSE
0121 0121 440000 INTEREST INCOME (5,777) (2,100) (5,000) (5,000) 0121 0121 440001 GAIN/LOSS INVST FAIR VALU (5,143) - - - 0121 0121 440300 INT INCOME-CAPITALIZED (5,206) - - - 0121 0121 751300 BANKING/INVESTMENT FEES 117 250 150 150 0121-TOTA (16,008) (1,850) (4,850) (4,850) 0121-14600200 HOME GRNT RECAPTURE REUSE
0121 14600200 440100 INTEREST INCOME-LOANS - (100) (100) (100) 0121 14600200 548000 PRINCIPAL PMT RECEIVED - (10,000) (10,000) (10,000) 0121 14600200 794500 LOANS-HSGN/CDBG - 75,000 75,000 75,000 0121 14600200 945000 TRANSFERS OUT - 10,000 1,010 1,010 14600200- - 74,900 65,910 65,910 0122-HOME GRANT ADMIN REUSE
0122 0122 440000 INTEREST INCOME (2,081) (350) (2,000) (2,000) 0122 0122 440001 GAIN/LOSS INVST FAIR VALU (1,778) - - - 0122 0122 751300 BANKING/INVESTMENT FEES 42 40 40 40 0122-TOTA (3,817) (310) (1,960) (1,960) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0122-14600300 HOME GRNT ADMIN REUSE
0122 14600300 541000 ADMINISTRATIVE REVENUE (2,624) (5,000) (5,000) (5,000) 14600300- (2,624) (5,000) (5,000) (5,000) 0129-HOME GRANT PROGRAM FUND
0129 0129 440000 INTEREST INCOME (7,280) (900) (7,000) (7,000) 0129 0129 440001 GAIN/LOSS INVST FAIR VALU (6,479) - - - 0129 0129 440300 INT INCOME-CAPITALIZED (107,556) - - - 0129 0129 751300 BANKING/INVESTMENT FEES 147 100 150 150 0129-TOTA (121,166) (800) (6,850) (6,850) 0129-14640000 HOME GRANT PROGRAM
0129 14640000 478500 CDBG/CALHM/HMGRNT - (500,000) (500,000) (500,000) 0129 14640000 753100 ADMINISTRATIVE EXPENSES - 50,000 50,000 50,000 0129 14640000 794500 LOANS-HSGN/CDBG - 450,000 450,000 450,000 14640000- - - - - 0131-CDBG ENTITLEMENT FUND
0131 0131 440000 INTEREST INCOME (2,628) - (2,600) (2,600) 0131 0131 440001 GAIN/LOSS INVST FAIR VALU (7,326) - - - 0131 0131 440300 INT INCOME-CAPITALIZED (10,669) - - - 0131 0131 751300 BANKING/INVESTMENT FEES 73 - 100 100 0131 0131 789000 PRIOR YEAR EXPENSES 15,012 - - - 0131-TOTA (5,538) - (2,500) (2,500) 0131-14500200 CDBG ENTITLEMENT
0131 14500200 478500 CDBG/CALHM/HMGRNT (623,118) (550,000) (544,484) (550,000) 0131 14500200 792300 GRANT PROGRAM EXPENSES 334,228 550,000 544,484 550,000 0131 14500200 792301 KINGS/TULARE CONTNUUM OF CARE 8,268 - - - 0131 14500200 792303 KINGS COMM ON AGING 68,255 - - - 0131 14500200 792307 FAIR HOUSING 10,191 - - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0131 14500200 792309 HOUSING REHABILITATION 166,070 - - - 0131 14500200 794500 LOANS-HSGN/CDBG (17,500) - - - 0131 14500200 945000 TRANSFERS OUT 139,587 - - - 14500200- 85,981 - - - 013L-CDBG LOCAL PROG (LA) FUND
013L 013L 440000 INTEREST INCOME (346) - - - 013L 013L 440001 GAIN/LOSS INVST FAIR VALU (308) - - - 013L 013L 440300 INT INCOME-CAPITALIZED (6,540) - - - 013L 013L 751300 BANKING/INVESTMENT FEES 7 - - - 013L-TOTA (7,186) - - - 0160-9TH AVE SEWER BENEFIT AD
0160 0160 440000 INTEREST INCOME (7,794) (1,200) (7,000) (7,000) 0160 0160 440001 GAIN/LOSS INVST FAIR VALU (6,937) - - - 0160 0160 751300 BANKING/INVESTMENT FEES 158 120 175 175 0160-TOTA (14,573) (1,080) (6,825) (6,825) 0160-01602160 9TH AVE SEWER BENEFIT AD
0160 01602160 549400 PROPERTY ASSESSMENTS (42,587) (52,000) (43,000) (43,000) 01602160- (42,587) (52,000) (43,000) (43,000) 0161-12TH AVE SEWER BENEFT AD
0161 0161 440000 INTEREST INCOME (62,616) (12,000) (62,000) (62,000) 0161 0161 440001 GAIN/LOSS INVST FAIR VALU (54,531) - - - 0161 0161 751300 BANKING/INVESTMENT FEES 1,264 1,200 1,300 1,300 0161-TOTA (115,883) (10,800) (60,700) (60,700) 0161-01612161 12TH AVE SEWER BENEFIT AD
0161 01612161 549400 PROPERTY ASSESSMENTS (42,374) (30,000) (43,000) (43,000) 01612161- (42,374) (30,000) (43,000) (43,000) 0180-PARKS FACILITY IMPACT FEE
Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0180 0180 440000 INTEREST INCOME (227,282) (38,000) (227,000) (227,000) 0180 0180 440001 GAIN/LOSS INVST FAIR VALU (205,318) - - - 0180 0180 751300 BANKING/INVESTMENT FEES 4,657 3,800 5,000 5,000 0180-TOTA (427,943) (34,200) (222,000) (222,000) 0180-21800000 PARKS FACILITY IMPACT FEE
0180 21800000 550000 PARKS FACILTY IMPACT FEES (1,073,613) (750,000) (1,200,000) (1,200,000) 0180 21800000 823609 PARK DEV OVERSIZING REQUIREMNT 672,608 - - - 0180 21800000 824613 T929 U1 PARK LAND ACQ&IMP 546,798 - - - 0180 21800000 824615 T929 U#1 PARK LIGHT+D FOUNTAIN 12,210 - - - 21800000- 158,003 (750,000) (1,200,000) (1,200,000) 0181-TRANSPORTATION FACILITY IMPACT FEE
0181 0181 440000 INTEREST INCOME (304,571) (41,000) (300,000) (300,000) 0181 0181 440001 GAIN/LOSS INVST FAIR VALU (240,562) - - - 0181 0181 570200 TRANSFERS IN (2,473) - - - 0181 0181 751300 BANKING/INVESTMENT FEES 6,061 4,100 6,200 6,200 0181-TOTA (541,544) (36,900) (293,800) (293,800) 0181-21810000 TRANSPORTN FACLTY IMP FEE
0181 21810000 550100 TRANSPORTATION IMPACT FEE (2,114,724) (1,430,000) (1,900,000) (1,900,000) 0181 21810000 820644 TRAF SIGNAL/12TH AV TO HUME 2,506 - - - 0181 21810000 822645 9TH AVE & LACEY SIGNAL 1,718 - - - 0181 21810000 823619 LACEY WIDEN/RECON/10TH-SIERRA 3,521 - - - 0181 21810000 824614 T929 U1 RIGHT OF WAY & ST IMP 91,689 - - - 21810000- (2,015,289) (1,430,000) (1,900,000) (1,900,000) 0182-FIRE PROTECTION IMPACT FEE
0182 0182 440000 INTEREST INCOME (33,850) (3,400) (33,000) (33,000) 0182 0182 440001 GAIN/LOSS INVST FAIR VALU (25,457) - - - 0182 0182 751300 BANKING/INVESTMENT FEES 671 350 700 700 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0182-TOTA (58,637) (3,050) (32,300) (32,300) 0182-21820000 FIRE PROTECTION IMP FEE
0182 21820000 540300 MISCELLANEOUS REVENUE (161,608) - - - 0182 21820000 550200 FIRE PROTECTION IMP FEE (191,390) (170,000) (200,000) (200,000) 0182 21820000 824601 FIRE STATION 5 LAND ACQ 232,800 - - - 21820000- (120,197) (170,000) (200,000) (200,000) 0183-POLICE PROTECTION IMPACT FEE
0183 0183 440000 INTEREST INCOME - (1,000) - - 0183 0183 440001 GAIN/LOSS INVST FAIR VALU 7,535 - - - 0183 0183 751300 BANKING/INVESTMENT FEES - 80 - - 0183-TOTA 7,535 (920) - - 0183-21830000 POLICE PROTECTION IMP FEE
0183 21830000 540300 MISCELLANEOUS REVENUE (144,379) - - - 0183 21830000 550300 POLICE PROTECTION IMP FEE (106,885) (103,000) (110,000) (110,000) 0183 21830000 822639 POLICE DEPT PARKING LOT EXPNSN 47,140 - - - 21830000- (204,124) (103,000) (110,000) (110,000) 0184-STORM DRAIN IMPACT FEE
0184 0184 440000 INTEREST INCOME (26,090) (5,000) (26,000) (26,000) 0184 0184 440001 GAIN/LOSS INVST FAIR VALU (17,471) - - - 0184 0184 751300 BANKING/INVESTMENT FEES 512 500 600 600 0184-TOTA (43,048) (4,500) (25,400) (25,400) 0184-21840000 STORM DRAINAGE IMPACT FEE
0184 21840000 550400 STORM WATER IMPACT FEE (238,849) (90,000) (500,000) (500,000) 21840000- (238,849) (90,000) (500,000) (500,000) 0185-WATER SYSTEM IMPACT FEE
0185 0185 440000 INTEREST INCOME (119,503) (25,000) (119,000) (119,000) 0185 0185 440001 GAIN/LOSS INVST FAIR VALU (129,658) - - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0185 0185 751300 BANKING/INVESTMENT FEES 2,420 2,500 2,500 2,500 0185-TOTA (246,741) (22,500) (116,500) (116,500) 0185-21850000 WATER SYSTEM IMPACT FEE
0185 21850000 550500 WATER SYSTEM IMPACT FEE (991,301) (790,000) (1,100,000) (1,100,000) 0185 21850000 800000 CAPITALIZED CY ASSETS (159,741) - - - 0185 21850000 823637 NEW WATER SUPPLY WELL 159,741 - - - 0185 21850000 945000 TRANSFERS OUT 159,741 - - - 21850000- (831,561) (790,000) (1,100,000) (1,100,000) 0186 WASTEWATER SYSTEM IMPACT FEE
0186 0186 440000 INTEREST INCOME (158,384) (20,000) (158,000) (158,000) 0186 0186 440001 GAIN/LOSS INVST FAIR VALU (121,969) - - - 0186 0186 751300 BANKING/INVESTMENT FEES 3,148 1,900 3,200 3,200 0186-TOTA (277,204) (18,100) (154,800) (154,800) 0186-21860000 WASTEWATER SYS IMPACT FEE
0186 21860000 550600 WASTEWATER SYSTEM IMP FEE (851,634) (670,000) (1,000,000) (1,000,000) 21860000- (851,634) (670,000) (1,000,000) (1,000,000) 0187-REFUSE/RECYCLE IMPACT FEE
0187 0187 440000 INTEREST INCOME (10,254) (800) (10,000) (10,000) 0187 0187 440001 GAIN/LOSS INVST FAIR VALU (4,694) - - - 0187 0187 751300 BANKING/INVESTMENT FEES 194 75 200 200 0187-TOTA (14,754) (725) (9,800) (9,800) 0187-21870000 REFUSE/RECYCLE IMPACT FEE
0187 21870000 550700 REFUSE/RECYCLE IMPACT FEE (207,191) (135,000) (220,000) (220,000) 0187 21870000 800000 CAPITALIZED CY ASSETS (11,860) - - - 0187 21870000 823007 COMMERCIAL/RECYCLE DUMPSTER 11,860 - - - 0187 21870000 823008 AUTOMATED REFU SE CONTAINERS (3,498) - - - 0187 21870000 945000 TRANSFERS OUT 11,860 - - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
21870000- (198,829) (135,000) (220,000) (220,000) 0200-CANNABIS OPERATIONS
0200 0200 440000 INTEREST INCOME - (2,700) - - 0200 0200 751300 BANKING/INVESTMENT FEES - 300 - - 0200-TOTA - (2,400) - - 0200-14140000 CANNABIS OPER
0200 14140000 412200 CANNABIS TAX (913,584) (1,250,000) (780,000) (825,000) 0200 14140000 420500 CANNABIS PERMIT FEE (128,000) (96,000) (96,000) (96,000) 0200 14140000 430600 CANNABIS FINES (8,069) - - - 0200 14140000 440000 INTEREST INCOME (888) - - - 0200 14140000 743200 IT SERVICES - - 58 58 0200 14140000 749500 PROF AND SPEC SERVICES 25,000 - - - 0200 14140000 753000 CITY SERVICES ALLOCATION - - 511 511 0200 14140000 945000 TRANSFERS OUT 954,190 1,346,000 875,431 920,431 14140000- (71,351) - - - 0240-LAD 90-1 T606 PINECASTLE
0240 0240 440000 INTEREST INCOME (1,904) (260) (1,900) (1,900) 0240 0240 440001 GAIN/LOSS INVST FAIR VALU (1,949) - - - 0240 0240 549400 PROPERTY ASSESSMENTS (48,447) (50,573) (49,000) (49,000) 0240 0240 743200 IT SERVICES - - 86 86 0240 0240 751300 BANKING/INVESTMENT FEES 38 30 40 40 0240 0240 753000 CITY SERVICES ALLOCATION 3,842 8,340 4,282 4,282 0240 0240 755000 OTHER CONTRACTUAL SERVICE 21,278 23,928 34,442 34,442 0240 0240 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0240 0240 778000 UTILITIES-ELECTRICITY 274 850 500 500 0240 0240 778800 UTILITIES-WATER 11,379 10,500 11,500 11,500 0240-TOTA (15,490) (7,135) - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0241-LAD 90-2 T610 PARK MONTEREY
0241 0241 440000 INTEREST INCOME (243) - (240) (240) 0241 0241 440001 GAIN/LOSS INVST FAIR VALU (239) - - - 0241 0241 549400 PROPERTY ASSESSMENTS (4,349) (4,580) (4,536) (4,536) 0241 0241 743200 IT SERVICES - - 7 7 0241 0241 751300 BANKING/INVESTMENT FEES 5 - 5 5 0241 0241 753000 CITY SERVICES ALLOCATION 518 690 544 544 0241 0241 755000 OTHER CONTRACTUAL SERVICE 1,325 1,442 2,770 2,770 0241 0241 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0241 0241 778000 UTILITIES-ELECTRICITY 28 400 100 100 0241 0241 778800 UTILITIES-WATER 1,189 1,300 1,300 1,300 0241-TOTA (1,766) (698) - - 0242-LAD 90-3 T595 MANSIONETTE 7/8
0242 0242 440001 GAIN/LOSS INVST FAIR VALU 18 - - - 0242 0242 549400 PROPERTY ASSESSMENTS (4,040) (4,245) (4,069) (4,069) 0242 0242 743200 IT SERVICES - - 9 9 0242 0242 753000 CITY SERVICES ALLOCATION 928 1,200 928 928 0242 0242 755000 OTHER CONTRACTUAL SERVICE 1,368 1,340 1,432 1,432 0242 0242 778000 UTILITIES-ELECTRICITY 51 175 100 100 0242 0242 778800 UTILITIES-WATER 1,476 1,350 1,600 1,600 0242-TOTA (200) (180) - - 0243-LAD 90-4 T619 HYDE PARK
0243 0243 440000 INTEREST INCOME (19) - (20) (20) 0243 0243 440001 GAIN/LOSS INVST FAIR VALU (31) - - - 0243 0243 549400 PROPERTY ASSESSMENTS (858) (896) (858) (858) 0243 0243 743200 IT SERVICES - - 3 3 0243 0243 753000 CITY SERVICES ALLOCATION 104 150 129 129 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0243 0243 755000 OTHER CONTRACTUAL SERVICE 1,032 245 321 321 0243 0243 760000 SPECIAL DEPARTMENTAL EXP - 25 25 25 0243 0243 778000 UTILITIES-ELECTRICITY 54 170 100 100 0243 0243 778800 UTILITIES-WATER 254 240 300 300 0243-TOTA 535 (66) - - 0244-LAD 91-1 T641 SIERRA VISTA
0244 0244 440000 INTEREST INCOME (1) - - - 0244 0244 440001 GAIN/LOSS INVST FAIR VALU (25) - - - 0244 0244 549400 PROPERTY ASSESSMENTS (4,916) (5,377) (4,950) (4,950) 0244 0244 743200 IT SERVICES - - 10 10 0244 0244 753000 CITY SERVICES ALLOCATION 1,510 1,400 1,585 1,585 0244 0244 755000 OTHER CONTRACTUAL SERVICE 1,521 1,311 1,605 1,605 0244 0244 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0244 0244 778000 UTILITIES-ELECTRICITY 219 750 400 400 0244 0244 778800 UTILITIES-WATER 1,107 1,340 1,300 1,300 0244-TOTA (585) (526) - - 0245-LAD 92-1 PORTOFINO
0245 0245 440001 GAIN/LOSS INVST FAIR VALU 173 - - - 0245 0245 549400 PROPERTY ASSESSMENTS (3,757) (4,080) (3,967) (3,967) 0245 0245 743200 IT SERVICES - - 10 10 0245 0245 753000 CITY SERVICES ALLOCATION 1,012 1,320 1,000 1,000 0245 0245 755000 OTHER CONTRACTUAL SERVICE 2,700 1,900 2,357 2,357 0245 0245 778000 UTILITIES-ELECTRICITY 48 160 100 100 0245 0245 778800 UTILITIES-WATER 330 500 500 500 0245-TOTA 506 (200) - - 0246-LAD 92-2 CIELO EN TIERRA
0246 0246 440001 GAIN/LOSS INVST FAIR VALU (4) - - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0246 0246 549400 PROPERTY ASSESSMENTS (2,720) (2,894) (2,790) (2,790) 0246 0246 743200 IT SERVICES - - 8 8 0246 0246 753000 CITY SERVICES ALLOCATION 796 900 818 818 0246 0246 755000 OTHER CONTRACTUAL SERVICE 880 861 136 136 0246 0246 778000 UTILITIES-ELECTRICITY (10) 110 110 110 0246 0246 778800 UTILITIES-WATER 1,633 850 1,718 1,718 0246-TOTAL 575 (173) - - 0247-LAD 93-1 T634 VINTAGE ESTATES
0247 0247 440000 INTEREST INCOME (304) - (300) (300) 0247 0247 440001 GAIN/LOSS INVST FAIR VALU (321) - - - 0247 0247 549400 PROPERTY ASSESSMENTS (4,774) (4,594) (4,774) (4,774) 0247 0247 743200 IT SERVICES - - 7 7 0247 0247 751300 BANKING/INVESTMENT FEES 6 - 10 10 0247 0247 753000 CITY SERVICES ALLOCATION 752 710 723 723 0247 0247 755000 OTHER CONTRACTUAL SERVICE 1,504 1,685 3,184 3,184 0247 0247 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0247 0247 778000 UTILITIES-ELECTRICITY 201 430 300 300 0247 0247 778800 UTILITIES-WATER 517 650 800 800 0247-TOTA (2,420) (1,069) - - 0248-LAD 93-2 T673 WALNUT FOREST
0248 0248 440001 GAIN/LOSS INVST FAIR VALU 93 - - - 0248 0248 549400 PROPERTY ASSESSMENTS (7,791) (7,490) (7,791) (7,791) 0248 0248 743200 IT SERVICES - - 13 13 0248 0248 753000 CITY SERVICES ALLOCATION 1,253 1,280 1,305 1,305 0248 0248 755000 OTHER CONTRACTUAL SERVICE 3,244 3,471 3,494 3,494 0248 0248 760000 SPECIAL DEPARTMENTAL EXP - - 1,579 1,579 0248 0248 778000 UTILITIES-ELECTRICITY 95 325 200 200 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0248 0248 778800 UTILITIES-WATER 1,059 1,100 1,200 1,200 0248-TOTA (2,047) (1,314) - - 0249-LAD 94-1 T712 GATEWAY ESTATES
0249 0249 440001 GAIN/LOSS INVST FAIR VALU 286 - - - 0249 0249 549400 PROPERTY ASSESSMENTS (2,850) (3,070) (2,926) (2,926) 0249 0249 743200 IT SERVICES - - 14 14 0249 0249 753000 CITY SERVICES ALLOCATION 717 740 818 818 0249 0249 755000 OTHER CONTRACTUAL SERVICE 2,563 1,020 444 444 0249 0249 778000 UTILITIES-ELECTRICITY 102 250 150 150 0249 0249 778800 UTILITIES-WATER 2,624 950 1,500 1,500 0249-TOTA 3,442 (110) - - 0250-LAD 94-2 T708 STONECREST
0250 0250 440001 GAIN/LOSS INVST FAIR VALU (145) - - - 0250 0250 549400 PROPERTY ASSESSMENTS (44,849) (47,370) (46,297) (46,297) 0250 0250 743200 IT SERVICES - - 99 99 0250 0250 753000 CITY SERVICES ALLOCATION 4,521 8,420 5,114 5,114 0250 0250 755000 OTHER CONTRACTUAL SERVICE 30,018 28,150 28,684 28,684 0250 0250 760000 SPECIAL DEPARTMENTAL EXP 177 - - - 0250 0250 778000 UTILITIES-ELECTRICITY 228 1,000 400 400 0250 0250 778800 UTILITIES-WATER 7,559 8,500 12,000 12,000 0250-TOTA (2,491) (1,300) - - 0251-LAD 94-3 T696 QUAIL RUN
0251 0251 440001 GAIN/LOSS INVST FAIR VALU 917 - - - 0251 0251 549400 PROPERTY ASSESSMENTS (15,926) (16,532) (15,968) (15,968) 0251 0251 743200 IT SERVICES - - 55 55 0251 0251 753000 CITY SERVICES ALLOCATION 2,576 1,840 2,873 2,873 0251 0251 755000 OTHER CONTRACTUAL SERVICE 15,913 9,300 9,974 9,974 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0251 0251 778000 UTILITIES-ELECTRICITY 72 200 150 150 0251 0251 778800 UTILITIES-WATER 5,041 4,900 2,916 2,916 0251-TOTA 8,592 (292) - - 0252-LAD 97-1 T711 ROSEWOOD ESTATES
0252 0252 440000 INTEREST INCOME (25) - - - 0252 0252 440001 GAIN/LOSS INVST FAIR VALU (31) - - - 0252 0252 549400 PROPERTY ASSESSMENTS (2,162) (2,328) (2,162) (2,162) 0252 0252 743200 IT SERVICES - - 3 3 0252 0252 753000 CITY SERVICES ALLOCATION 397 490 401 401 0252 0252 755000 OTHER CONTRACTUAL SERVICE 596 618 1,123 1,123 0252 0252 760000 SPECIAL DEPARTMENTAL EXP - 25 25 25 0252 0252 778000 UTILITIES-ELECTRICITY 59 175 100 100 0252 0252 778800 UTILITIES-WATER 445 510 510 510 0252-TOTA (722) (510) - - 0253-LAD 97-2 T742 SUMMERFIELD
0253 0253 440001 GAIN/LOSS INVST FAIR VALU 43 - - - 0253 0253 549400 PROPERTY ASSESSMENTS (1,251) (1,318) (1,282) (1,282) 0253 0253 743200 IT SERVICES - - 3 3 0253 0253 753000 CITY SERVICES ALLOCATION 284 360 294 294 0253 0253 755000 OTHER CONTRACTUAL SERVICE 732 400 435 435 0253 0253 778000 UTILITIES-ELECTRICITY 50 170 100 100 0253 0253 778800 UTILITIES-WATER 346 340 450 450 0253-TOTA 204 (48) - - 0254-LAD 97-3 T743 COUNTRY CROSSING
0254 0254 440001 GAIN/LOSS INVST FAIR VALU 469 - - - 0254 0254 549400 PROPERTY ASSESSMENTS (15,300) (16,212) (15,581) (15,581) 0254 0254 743200 IT SERVICES - - 41 41 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0254 0254 753000 CITY SERVICES ALLOCATION 2,665 3,330 2,810 2,810 0254 0254 755000 OTHER CONTRACTUAL SERVICE 8,060 5,100 5,330 5,330 0254 0254 778000 UTILITIES-ELECTRICITY 158 500 200 200 0254 0254 778800 UTILITIES-WATER 6,648 6,800 7,200 7,200 0254-TOTA 2,701 (482) - - 0255-LAD 98-1 T747 CRYSTAL SPRINGS
0255 0255 440001 GAIN/LOSS INVST FAIR VALU 124 - - - 0255 0255 549400 PROPERTY ASSESSMENTS (4,624) (4,934) (4,738) (4,738) 0255 0255 743200 IT SERVICES - - 15 15 0255 0255 753000 CITY SERVICES ALLOCATION 999 1,100 1,077 1,077 0255 0255 755000 OTHER CONTRACTUAL SERVICE 4,136 2,400 2,196 2,196 0255 0255 778000 UTILITIES-ELECTRICITY 50 150 100 100 0255 0255 778800 UTILITIES-WATER 1,268 1,100 1,350 1,350 0255-TOTA 1,954 (184) - - 0256-LAD 98-2 T759 MOUNTAIN VIEW
0256 0256 440000 INTEREST INCOME (770) - (750) (750) 0256 0256 440001 GAIN/LOSS INVST FAIR VALU (735) - - - 0256 0256 549400 PROPERTY ASSESSMENTS (14,034) (14,853) (14,768) (14,768) 0256 0256 743200 IT SERVICES - - 23 23 0256 0256 751300 BANKING/INVESTMENT FEES 15 - 20 20 0256 0256 753000 CITY SERVICES ALLOCATION 1,760 2,210 1,819 1,819 0256 0256 755000 OTHER CONTRACTUAL SERVICE 5,712 6,319 11,156 11,156 0256 0256 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0256 0256 778000 UTILITIES-ELECTRICITY 100 360 150 150 0256 0256 778800 UTILITIES-WATER 2,216 2,200 2,300 2,300 0256-TOTA (5,735) (3,714) - - 0257-LAD 01-1 T680 PACIFIC GROVE
Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0257 0257 440000 INTEREST INCOME (685) (130) (650) (650) 0257 0257 440001 GAIN/LOSS INVST FAIR VALU (664) - - - 0257 0257 549400 PROPERTY ASSESSMENTS (4,929) (6,623) (6,260) (6,260) 0257 0257 743200 IT SERVICES - - 11 11 0257 0257 751300 BANKING/INVESTMENT FEES 14 - 20 20 0257 0257 753000 CITY SERVICES ALLOCATION 990 600 1,051 1,051 0257 0257 755000 OTHER CONTRACTUAL SERVICE 1,863 1,915 3,638 3,638 0257 0257 760000 SPECIAL DEPARTMENTAL EXP - 40 40 40 0257 0257 778000 UTILITIES-ELECTRICITY 100 325 150 150 0257 0257 778800 UTILITIES-WATER 1,818 1,560 2,000 2,000 0257-TOTA (1,492) (2,313) - - 0258-LAD 01-2 T770 CAMBRIDGE HOMES
0258 0258 440000 INTEREST INCOME (130) - (130) (130) 0258 0258 440001 GAIN/LOSS INVST FAIR VALU (180) - - - 0258 0258 549400 PROPERTY ASSESSMENTS (9,246) (8,817) (9,246) (9,246) 0258 0258 743200 IT SERVICES - - 18 18 0258 0258 751300 BANKING/INVESTMENT FEES 3 - 5 5 0258 0258 753000 CITY SERVICES ALLOCATION 2,056 1,280 2,054 2,054 0258 0258 755000 OTHER CONTRACTUAL SERVICE 4,990 5,433 6,299 6,299 0258 0258 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0258 0258 778000 UTILITIES-ELECTRICITY (44) 480 200 200 0258 0258 778800 UTILITIES-WATER 665 625 750 750 0258-TOTA (1,885) (949) - - 0259-LAD 01-3 T771 POPPY HILL
0259 0259 440000 INTEREST INCOME (794) - (750) (750) 0259 0259 440001 GAIN/LOSS INVST FAIR VALU (720) - - - 0259 0259 549400 PROPERTY ASSESSMENTS (3,679) (5,397) (5,038) (5,038) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0259 0259 743200 IT SERVICES - - 7 7 0259 0259 751300 BANKING/INVESTMENT FEES 16 - 20 20 0259 0259 753000 CITY SERVICES ALLOCATION 756 470 767 767 0259 0259 755000 OTHER CONTRACTUAL SERVICE 1,758 1,889 4,244 4,244 0259 0259 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0259 0259 778000 UTILITIES-ELECTRICITY 75 200 100 100 0259 0259 778800 UTILITIES-WATER 313 1,020 600 600 0259-TOTA (2,275) (1,768) - - 0260-LAD 01-4 T769 SILVER OAKS
0260 0260 440000 INTEREST INCOME (682) - (650) (650) 0260 0260 440001 GAIN/LOSS INVST FAIR VALU (821) - - - 0260 0260 549400 PROPERTY ASSESSMENTS (35,966) (34,710) (35,966) (35,966) 0260 0260 743200 IT SERVICES - - 64 64 0260 0260 751300 BANKING/INVESTMENT FEES 14 - 20 20 0260 0260 753000 CITY SERVICES ALLOCATION 5,394 3,360 5,510 5,510 0260 0260 755000 OTHER CONTRACTUAL SERVICE 14,549 15,978 22,612 22,612 0260 0260 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0260 0260 778000 UTILITIES-ELECTRICITY 295 1,000 350 350 0260 0260 778800 UTILITIES-WATER 7,081 8,010 8,010 8,010 0260-TOTA (10,136) (6,312) - - 0261-LAD 02-1 T776 ASHTON PARK
0261 0261 440000 INTEREST INCOME (401) - (400) (400) 0261 0261 440001 GAIN/LOSS INVST FAIR VALU (449) - - - 0261 0261 549400 PROPERTY ASSESSMENTS (22,491) (21,865) (22,491) (22,491) 0261 0261 743200 IT SERVICES - - 37 37 0261 0261 751300 BANKING/INVESTMENT FEES 8 - 10 10 0261 0261 753000 CITY SERVICES ALLOCATION 3,091 1,990 3,088 3,088 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0261 0261 755000 OTHER CONTRACTUAL SERVICE 10,912 12,268 17,556 17,556 0261 0261 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0261 0261 778000 UTILITIES-ELECTRICITY 96 360 150 150 0261 0261 778800 UTILITIES-WATER 1,675 4,620 2,000 2,000 0261-TOTA (7,559) (2,577) - - 0262-LAD 03-1 T789 LE PARC/RR
0262 0262 440000 INTEREST INCOME (1,305) (230) (1,300) (1,300) 0262 0262 440001 GAIN/LOSS INVST FAIR VALU (1,245) - - - 0262 0262 549400 PROPERTY ASSESSMENTS (8,534) (9,703) (9,278) (9,278) 0262 0262 743200 IT SERVICES - - 17 17 0262 0262 751300 BANKING/INVESTMENT FEES 26 - 30 30 0262 0262 753000 CITY SERVICES ALLOCATION 1,617 1,020 1,623 1,623 0262 0262 755000 OTHER CONTRACTUAL SERVICE 4,356 4,813 6,708 6,708 0262 0262 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0262 0262 778000 UTILITIES-ELECTRICITY (11) 200 150 150 0262 0262 778800 UTILITIES-WATER 1,493 1,200 2,000 2,000 0262-TOTA (3,602) (2,650) - - 0263-LAD 04-1 T810 SIDONIA I & II
0263 0263 440000 INTEREST INCOME (2,051) (390) (2,000) (2,000) 0263 0263 440001 GAIN/LOSS INVST FAIR VALU (1,926) - - - 0263 0263 549400 PROPERTY ASSESSMENTS (8,013) (10,073) (9,398) (9,398) 0263 0263 743200 IT SERVICES - - 20 20 0263 0263 751300 BANKING/INVESTMENT FEES 42 - 50 50 0263 0263 753000 CITY SERVICES ALLOCATION 1,653 930 1,755 1,755 0263 0263 755000 OTHER CONTRACTUAL SERVICE 4,553 4,877 6,373 6,373 0263 0263 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0263 0263 778000 UTILITIES-ELECTRICITY 91 350 150 150 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0263 0263 778800 UTILITIES-WATER 2,353 2,020 3,000 3,000 0263-TOTA (3,297) (2,236) - - 0264-LAD 04-2 T799 CAMBRIDGE/PINNAC
0264 0264 440000 INTEREST INCOME (1,566) (280) (1,500) (1,500) 0264 0264 440001 GAIN/LOSS INVST FAIR VALU (1,585) - - - 0264 0264 549400 PROPERTY ASSESSMENTS (20,028) (18,540) (20,028) (20,028) 0264 0264 743200 IT SERVICES - - 41 41 0264 0264 751300 BANKING/INVESTMENT FEES 32 - 45 45 0264 0264 753000 CITY SERVICES ALLOCATION 2,708 1,950 2,714 2,714 0264 0264 755000 OTHER CONTRACTUAL SERVICE 9,964 11,344 13,453 13,453 0264 0264 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0264 0264 778000 UTILITIES-ELECTRICITY 202 700 225 225 0264 0264 778800 UTILITIES-WATER 4,446 4,300 5,000 5,000 0264-TOTA (5,826) (476) - - 0265-LAD 04-3 T795 CAMBRIDGE/VINEYA
0265 0265 440000 INTEREST INCOME (2,114) - (2,100) (2,100) 0265 0265 440001 GAIN/LOSS INVST FAIR VALU (1,961) - - - 0265 0265 549400 PROPERTY ASSESSMENTS (66,145) (64,805) (66,145) (66,145) 0265 0265 743200 IT SERVICES - - 107 107 0265 0265 751300 BANKING/INVESTMENT FEES 42 - 50 50 0265 0265 753000 CITY SERVICES ALLOCATION 5,308 5,230 5,787 5,787 0265 0265 755000 OTHER CONTRACTUAL SERVICE 31,277 25,173 51,651 51,651 0265 0265 760000 SPECIAL DEPARTMENTAL EXP 177 50 50 50 0265 0265 778000 UTILITIES-ELECTRICITY 1,690 2,800 2,100 2,100 0265 0265 778800 UTILITIES-WATER 7,411 11,180 8,500 8,500 0265-TOTA (24,316) (20,372) - - 0266-LAD 04-4 T802 SIERRA HEIGHTS
Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0266 0266 440000 INTEREST INCOME (978) (160) (950) (950) 0266 0266 440001 GAIN/LOSS INVST FAIR VALU (948) - - - 0266 0266 549400 PROPERTY ASSESSMENTS (7,509) (7,828) (9,488) (9,488) 0266 0266 743200 IT SERVICES - - 17 17 0266 0266 751300 BANKING/INVESTMENT FEES 20 - 30 30 0266 0266 753000 CITY SERVICES ALLOCATION 686 530 748 748 0266 0266 755000 OTHER CONTRACTUAL SERVICE 5,194 5,488 7,733 7,733 0266 0266 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0266 0266 778000 UTILITIES-ELECTRICITY 158 500 250 250 0266 0266 778800 UTILITIES-WATER 1,329 1,610 1,610 1,610 0266-TOTA (2,048) 190 - - 0267-LAD 05-1 MISSION PARK/BASIN
0267 0267 440000 INTEREST INCOME (628) (110) (600) (600) 0267 0267 440001 GAIN/LOSS INVST FAIR VALU (572) - - - 0267 0267 549400 PROPERTY ASSESSMENTS (3,052) (5,078) (4,878) (4,878) 0267 0267 743200 IT SERVICES - - 6 6 0267 0267 751300 BANKING/INVESTMENT FEES 13 - 20 20 0267 0267 753000 CITY SERVICES ALLOCATION 350 270 380 380 0267 0267 755000 OTHER CONTRACTUAL SERVICE 1,568 1,742 4,222 4,222 0267 0267 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0267 0267 778000 UTILITIES-ELECTRICITY 59 200 100 100 0267 0267 778800 UTILITIES-WATER 679 650 700 700 0267-TOTA (1,584) (2,276) - - 0268-LAD 05-2 T835 COPPER VALLEY
0268 0268 440000 INTEREST INCOME (1,152) (240) (1,100) (1,100) 0268 0268 440001 GAIN/LOSS INVST FAIR VALU (1,126) - - - 0268 0268 549400 PROPERTY ASSESSMENTS (12,198) (16,614) (15,901) (15,901) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0268 0268 743200 IT SERVICES - - 26 26 0268 0268 751300 BANKING/INVESTMENT FEES 23 - 45 45 0268 0268 753000 CITY SERVICES ALLOCATION 2,219 1,430 2,224 2,224 0268 0268 755000 OTHER CONTRACTUAL SERVICE 6,205 6,905 11,556 11,556 0268 0268 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0268 0268 778000 UTILITIES-ELECTRICITY 145 400 200 200 0268 0268 778800 UTILITIES-WATER 2,361 2,900 2,900 2,900 0268-TOTA (3,522) (5,169) - - 0269-LAD 06-1 T794 QUAIL PARK
0269 0269 440000 INTEREST INCOME (39) - (35) (35) 0269 0269 440001 GAIN/LOSS INVST FAIR VALU (229) - - - 0269 0269 549400 PROPERTY ASSESSMENTS (31,406) (30,110) (31,406) (31,406) 0269 0269 743200 IT SERVICES - - 60 60 0269 0269 751300 BANKING/INVESTMENT FEES 1 - - - 0269 0269 753000 CITY SERVICES ALLOCATION 3,842 4,130 3,906 3,906 0269 0269 755000 OTHER CONTRACTUAL SERVICE 15,284 17,100 13,475 13,475 0269 0269 778000 UTILITIES-ELECTRICITY 1,562 1,600 2,000 2,000 0269 0269 778800 UTILITIES-WATER 5,216 6,000 12,000 12,000 0269-TOTA (5,770) (1,280) - - 0270-LAD 09-1 T877 VICTORY ESTATES
0270 0270 440000 INTEREST INCOME (518) - (500) (500) 0270 0270 440001 GAIN/LOSS INVST FAIR VALU (475) - - - 0270 0270 549400 PROPERTY ASSESSMENTS (2,129) (3,667) (3,475) (3,475) 0270 0270 743200 IT SERVICES - - 4 4 0270 0270 751300 BANKING/INVESTMENT FEES 10 - 15 15 0270 0270 753000 CITY SERVICES ALLOCATION 320 240 320 320 0270 0270 755000 OTHER CONTRACTUAL SERVICE 978 1,103 2,936 2,936 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0270 0270 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0270 0270 778000 UTILITIES-ELECTRICITY (10) 290 150 150 0270 0270 778800 UTILITIES-WATER 473 500 500 500 0270-TOTAL (1,351) (1,484) - - 0271-LAD 09-2 T843 INDEP/LENNAR
0271 0271 440000 INTEREST INCOME (1,738) - (1,700) (1,700) 0271 0271 440001 GAIN/LOSS INVST FAIR VALU (1,666) - - - 0271 0271 549400 PROPERTY ASSESSMENTS (25,168) (25,420) (25,327) (25,327) 0271 0271 743200 IT SERVICES - - 42 42 0271 0271 751300 BANKING/INVESTMENT FEES 35 - 45 45 0271 0271 753000 CITY SERVICES ALLOCATION 2,580 1,750 2,658 2,658 0271 0271 755000 OTHER CONTRACTUAL SERVICE 9,085 10,261 16,982 16,982 0271 0271 760000 SPECIAL DEPARTMENTAL EXP 177 50 50 50 0271 0271 778000 UTILITIES-ELECTRICITY 229 1,600 250 250 0271 0271 778800 UTILITIES-WATER 6,026 5,000 7,000 7,000 0271-TOTA (10,439) (6,759) - - 0272-LAD 07-2 T811 S GATE/GREENBRIE
0272 0272 440000 INTEREST INCOME (2,742) (620) (2,700) (2,700) 0272 0272 440001 GAIN/LOSS INVST FAIR VALU (2,879) - - - 0272 0272 549400 PROPERTY ASSESSMENTS (7,089) (18,046) (16,959) (16,959) 0272 0272 743200 IT SERVICES - - 57 57 0272 0272 751300 BANKING/INVESTMENT FEES 57 - 65 65 0272 0272 753000 CITY SERVICES ALLOCATION 1,166 4,730 1,686 1,686 0272 0272 755000 OTHER CONTRACTUAL SERVICE 22,640 24,705 16,901 16,901 0272 0272 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0272 0272 778000 UTILITIES-ELECTRICITY 56 2,400 100 100 0272 0272 778800 UTILITIES-WATER 484 1,330 800 800 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0272-TOTA 11,693 14,549 - - 0273-LAD 14-1 T843 INDEP III & IV
0273 0273 440000 INTEREST INCOME (2,795) (430) (2,700) (2,700) 0273 0273 440001 GAIN/LOSS INVST FAIR VALU (2,725) - - - 0273 0273 549400 PROPERTY ASSESSMENTS (35,273) (42,055) (40,556) (40,556) 0273 0273 743200 IT SERVICES - - 69 69 0273 0273 751300 BANKING/INVESTMENT FEES 57 - 65 65 0273 0273 753000 CITY SERVICES ALLOCATION 5,336 2,330 5,274 5,274 0273 0273 755000 OTHER CONTRACTUAL SERVICE 18,885 21,449 32,048 32,048 0273 0273 760000 SPECIAL DEPARTMENTAL EXP - 100 100 100 0273 0273 778000 UTILITIES-ELECTRICITY 164 1,000 200 200 0273 0273 778800 UTILITIES-WATER 5,097 5,410 5,500 5,500 0273-TOTA (11,255) (12,196) - - 0274-LAD 15-1 T887 SIL+402K
0274 0274 440000 INTEREST INCOME (13,681) (815) (13,500) (13,500) 0274 0274 440001 GAIN/LOSS INVST FAIR VALU (11,132) - - - 0274 0274 549400 PROPERTY ASSESSMENTS (194,325) (217,000) (217,210) (217,210) 0274 0274 743200 IT SERVICES - - 130 130 0274 0274 751300 BANKING/INVESTMENT FEES 269 - 300 300 0274 0274 753000 CITY SERVICES ALLOCATION 7,127 11,420 7,549 7,549 0274 0274 755000 OTHER CONTRACTUAL SERVICE 40,525 32,036 213,231 213,231 0274 0274 760000 SPECIAL DEPARTMENTAL EXP - 1,000 1,000 1,000 0274 0274 778000 UTILITIES-ELECTRICITY 131 1,200 500 500 0274 0274 778800 UTILITIES-WATER 7,608 8,000 8,000 8,000 0274-TOTA (163,477) (164,159) - - 0275-LAD 15-2 T823 GREENS II
0275 0275 440000 INTEREST INCOME (342) - (300) (300) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0275 0275 440001 GAIN/LOSS INVST FAIR VALU (390) - - - 0275 0275 549400 PROPERTY ASSESSMENTS (8,344) (8,060) (8,344) (8,344) 0275 0275 743200 IT SERVICES - - 19 19 0275 0275 751300 BANKING/INVESTMENT FEES 7 - 10 10 0275 0275 753000 CITY SERVICES ALLOCATION 749 500 829 829 0275 0275 755000 OTHER CONTRACTUAL SERVICE 6,201 7,078 6,336 6,336 0275 0275 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0275 0275 778000 UTILITIES-ELECTRICITY 51 280 100 100 0275 0275 778800 UTILITIES-WATER 1,145 800 1,300 1,300 0275-TOTA (924) 648 - - 0276-LAD 16-1 T917 WOODSIDE
0276 0276 440000 INTEREST INCOME (348) - (340) (340) 0276 0276 440001 GAIN/LOSS INVST FAIR VALU (369) - - - 0276 0276 549400 PROPERTY ASSESSMENTS (11,801) (11,390) (11,801) (11,801) 0276 0276 743200 IT SERVICES - - 22 22 0276 0276 751300 BANKING/INVESTMENT FEES 7 - 10 10 0276 0276 753000 CITY SERVICES ALLOCATION 828 770 938 938 0276 0276 755000 OTHER CONTRACTUAL SERVICE 7,859 8,955 9,921 9,921 0276 0276 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0276 0276 778000 UTILITIES-ELECTRICITY 50 210 100 100 0276 0276 778800 UTILITIES-WATER 717 1,430 1,100 1,100 0276-TOTA (3,057) 25 - - 0277-LAD 16-2 T914 MYNDERUP
0277 0277 440000 INTEREST INCOME (1,299) (160) (1,200) (1,200) 0277 0277 440001 GAIN/LOSS INVST FAIR VALU (1,314) - - - 0277 0277 549400 PROPERTY ASSESSMENTS (9,675) (18,300) (19,836) (19,836) 0277 0277 743200 IT SERVICES - - 27 27 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0277 0277 751300 BANKING/INVESTMENT FEES 27 - 30 30 0277 0277 753000 CITY SERVICES ALLOCATION 2,733 1,000 2,642 2,642 0277 0277 755000 OTHER CONTRACTUAL SERVICE 4,786 5,330 14,487 14,487 0277 0277 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0277 0277 778000 UTILITIES-ELECTRICITY 2,129 1,900 1,900 1,900 0277 0277 778800 UTILITIES-WATER 1,686 1,840 1,900 1,900 0277-TOTA (928) (8,340) - - 0278-LAD 18-1 T918-9 156k
0278 0278 440000 INTEREST INCOME (6,570) (680) (6,500) (6,500) 0278 0278 440001 GAIN/LOSS INVST FAIR VALU (7,043) - - - 0278 0278 549400 PROPERTY ASSESSMENTS (93,199) (131,525) (130,966) (130,966) 0278 0278 743200 IT SERVICES - - 240 240 0278 0278 751300 BANKING/INVESTMENT FEES 135 - 150 150 0278 0278 753000 CITY SERVICES ALLOCATION 14,374 5,230 14,535 14,535 0278 0278 755000 OTHER CONTRACTUAL SERVICE 79,011 86,299 114,191 114,191 0278 0278 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0278 0278 778000 UTILITIES-ELECTRICITY 484 1,100 800 800 0278 0278 778800 UTILITIES-WATER 8,851 7,300 7,500 7,500 0278-TOTA (3,957) (32,226) - - 0279-LAD 19-1 T916 PACIFIC GROVE II
0279 0279 440000 INTEREST INCOME (860) - (800) (800) 0279 0279 440001 GAIN/LOSS INVST FAIR VALU (761) - - - 0279 0279 549400 PROPERTY ASSESSMENTS (12,205) (11,725) (12,205) (12,205) 0279 0279 743200 IT SERVICES - - 13 13 0279 0279 751300 BANKING/INVESTMENT FEES 17 - 25 25 0279 0279 753000 CITY SERVICES ALLOCATION 544 370 593 593 0279 0279 755000 OTHER CONTRACTUAL SERVICE 3,844 3,243 10,624 10,624 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0279 0279 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0279 0279 778000 UTILITIES-ELECTRICITY - 1,110 100 100 0279 0279 778800 UTILITIES-WATER 1,226 1,200 1,600 1,600 0279-TOTA (8,194) (5,752) - - 0280-LAD 19-2 T915 ENCLAVE
0280 0280 440000 INTEREST INCOME (786) - (750) (750) 0280 0280 440001 GAIN/LOSS INVST FAIR VALU (276) - - - 0280 0280 549400 PROPERTY ASSESSMENTS (11,643) (11,030) (11,643) (11,643) 0280 0280 751300 BANKING/INVESTMENT FEES 15 - 20 20 0280 0280 753000 CITY SERVICES ALLOCATION - 530 99 99 0280 0280 755000 OTHER CONTRACTUAL SERVICE 35 4,940 10,184 10,184 0280 0280 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0280 0280 778000 UTILITIES-ELECTRICITY - 360 360 360 0280 0280 778800 UTILITIES-WATER - 1,680 1,680 1,680 0280-TOTA (12,655) (3,470) - - 0281-LAD 20-1 T929 WOODSIDE
0281 0281 440000 INTEREST INCOME (4,288) - (4,200) (4,200) 0281 0281 440001 GAIN/LOSS INVST FAIR VALU (2,925) - - - 0281 0281 549400 PROPERTY ASSESSMENTS (53,815) (50,580) (53,815) (53,815) 0281 0281 743200 IT SERVICES - - 7 7 0281 0281 751300 BANKING/INVESTMENT FEES 83 - 100 100 0281 0281 753000 CITY SERVICES ALLOCATION 1,269 3,870 5,030 5,030 0281 0281 755000 OTHER CONTRACTUAL SERVICE 1,629 36,000 47,488 47,488 0281 0281 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0281 0281 778000 UTILITIES-ELECTRICITY - 4,080 4,080 4,080 0281 0281 778800 UTILITIES-WATER - 1,260 1,260 1,260 0281-TOTA (58,046) (5,320) - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0282-LAD 21-1 T928 SAN JOAQUIN VALL
0282 0282 440000 INTEREST INCOME (4,445) (135) (4,400) (4,400) 0282 0282 440001 GAIN/LOSS INVST FAIR VALU (3,362) - - - 0282 0282 549400 PROPERTY ASSESSMENTS (54,925) (58,400) (57,821) (57,821) 0282 0282 743200 IT SERVICES - - 2 2 0282 0282 751300 BANKING/INVESTMENT FEES 87 - 100 100 0282 0282 753000 CITY SERVICES ALLOCATION 1,682 3,620 6,586 6,586 0282 0282 755000 OTHER CONTRACTUAL SERVICE 70 37,200 46,123 46,123 0282 0282 760000 SPECIAL DEPARTMENTAL EXP - 50 50 50 0282 0282 778000 UTILITIES-ELECTRICITY - 3,960 3,960 3,960 0282 0282 778800 UTILITIES-WATER - 5,400 5,400 5,400 0282 0282 795500 TAXES (1,110) - - - 0282-TOTA (62,004) (8,305) - - 0283-CFD 22-1 LIVE OAK
0283 0283 440000 INTEREST INCOME (3,297) - (3,200) (3,200) 0283 0283 440001 GAIN/LOSS INVST FAIR VALU 903 - - - 0283 0283 549400 PROPERTY ASSESSMENTS (201,159) - (201,159) (201,159) 0283 0283 743200 IT SERVICES - - 45 45 0283 0283 749000 CONTRACTED LEGAL SERVICES 1,534 - - - 0283 0283 751300 BANKING/INVESTMENT FEES 50 - 80 80 0283 0283 753000 CITY SERVICES ALLOCATION - - 11,057 11,057 0283 0283 755000 OTHER CONTRACTUAL SERVICE 17,721 - 193,177 193,177 0283-TOTA (184,249) - - - 0300-AIRPORT OPERATIONS
0300 0300 440000 INTEREST INCOME (7,519) (1,200) (7,500) (7,500) 0300 0300 440001 GAIN/LOSS INVST FAIR VALU (3,952) - - - 0300 0300 751300 BANKING/INVESTMENT FEES 142 (150) 150 150 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0300-TOTA (11,329) (1,350) (7,350) (7,350) 0300-11102020 AIRPORT OPERATIONS
0300 11102020 474101 STATE GRNT FUNDING (10,000) - - - 0300 11102020 474102 FEDERAL GRNT FUNDING (75,000) - - - 0300 11102020 540300 MISCELLANEOUS REVENUE (2,481) - - - 0300 11102020 545100 AIRPRT HANGAR RENTS (60,509) (63,000) (63,000) (63,000) 0300 11102020 545400 AIRPRT TIEDOWNS RENT (507) (1,000) (1,000) (1,000) 0300 11102020 546000 AIRPRT LAND LEASES (62,692) (77,000) (77,000) (77,000) 0300 11102020 546200 AIRPRT FARMLAND LEASE (31,769) (31,770) (54,000) (54,000) 0300 11102020 546300 OTHER AIRPORT REVENUE (1,560) (600) (600) (600) 0300 11102020 546400 AIRPRT SALE OF FUEL (225,809) (200,000) (200,000) (200,000) 0300 11102020 570350 TRANSFERS - DEBT SERVICE 4,482 4,726 4,981 5,248 0300 11102020 701300 PART-TIME EMPLOYEES 30,969 48,250 48,250 48,250 0300 11102020 701500 OVERTIME 75 - - - 0300 11102020 703400 CELL PHONE ALLOWANCE 525 - - - 0300 11102020 707110 RETIREMENT 4,438 11,844 11,844 11,844 0300 11102020 707149 OTHER PERSONNEL BENEFITS 853 616 616 616 0300 11102020 707169 WORKERS' COMP INSURANCE 968 847 898 898 0300 11102020 708601 INSURANCE-MEDICAL 8,225 5,000 5,000 5,000 0300 11102020 708602 INSURANCE-DENTAL 286 400 400 400 0300 11102020 708603 INSURANCE-VISION 87 100 100 100 0300 11102020 732000 COMMUNICATIONS 1,577 2,200 1,700 1,800 0300 11102020 733000 LIABILITY INSURANCE 19,708 30,540 12,571 12,571 0300 11102020 740000 FLEET MAINTENANCE 889 860 890 890 0300 11102020 741000 FLEET REPLACEMENT RESERVE 1,064 1,060 2,562 2,562 0300 11102020 742000 BUILDING MTCE OVERHEAD - - 42,168 42,168 0300 11102020 743200 IT SERVICES - - 1,327 1,327 0300 11102020 743300 FUEL AND LUBE MAINTENANCE 215,044 165,000 165,000 165,000 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0300 11102020 744000 OFFICE EXPENSE MISC - 250 250 250 0300 11102020 745000 PUBLICATIONS AND DUES 334 100 300 300 0300 11102020 749500 PROF AND SPEC SERVICES 8,265 10,000 11,000 11,000 0300 11102020 749600 GRP INSUR ADM EXPENSE (1,607) 1,000 - - 0300 11102020 753000 CITY SERVICES ALLOCATION (71,284) 33,385 121,135 121,135 0300 11102020 760000 SPECIAL DEPARTMENTAL EXP 508 5,000 5,000 5,000 0300 11102020 777000 TRAINING/TRAVEL/MEETING 1,410 1,500 1,500 1,500 0300 11102020 778000 UTILITIES-ELECTRICITY 21,796 25,000 25,000 25,000 0300 11102020 778500 UTILITIES-GAS 526 1,200 1,200 1,200 0300 11102020 778800 UTILITIES-WATER 3,994 3,400 3,400 3,400 0300 11102020 788000 DEPRECIATION EXPENSE 319,509 421,000 421,000 421,000 0300 11102020 800000 CAPITALIZED CY ASSETS (66,231) - - - 0300 11102020 824611 AIRPORT FBO BLDG ROOF PRJCT 66,231 - - - 0300 11102020 945000 TRANSFERS OUT 529 529 529 529 11102020- 102,844 400,437 493,021 493,388 0306-REFUSE OPERATIONS FUND
0306 0306 440001 GAIN/LOSS INVST FAIR VALU 42,603 - - - 0306 0306 570200 TRANSFERS IN (214,865) - - - 0306 0306 751300 BANKING/INVESTMENT FEES 143 - 9,000 9,000 0306 0306 754500 OPEB EXPENSE 45,609 - - - 0306 0306 793000 PRINCIPAL PAYMENT - - 95,913 95,368 0306 0306 796000 INTEREST EXPENSE 71,152 66,855 62,659 58,448 0306-TOTA (55,358) 66,855 167,572 162,816 0306-20310000 REFUSE OPERATIONS
0306 20310000 474101 STATE GRNT FUNDING (15,072) (15,000) (15,000) (15,000) 0306 20310000 490300 REFUSE SERV ICE CHARGES (9,914,542) (9,604,395) (10,300,000) (10,700,000) 0306 20310000 540200 PENALTIES-LATE PYMT CHGS - (20,000) (175,000) (175,000) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0306 20310000 540300 MISCELLANEOUS REVENUE (12,013) (2,000) (30,000) (30,000) 0306 20310000 541200 SALE OF SURPLUS PROPERTY (55,400) - - - 0306 20310000 542500 COLLECTIONS-BAD DEBTS (705) (8,000) (1,000) (1,000) 0306 20310000 570200 TRANSFERS IN (2,015,098) - - - 0306 20310000 701000 REGULAR EMPLOYEES 1,578,609 1,762,970 1,873,760 1,873,760 0306 20310000 701300 PART-TIME EMPLOYEES 71,172 83,200 83,000 83,000 0306 20310000 701500 OVERTIME 100,772 81,000 95,000 100,000 0306 20310000 701800 INCENTIVE PAY 28,599 23,200 48,120 48,120 0306 20310000 702000 HOLIDAY-IN-LIEU - 5,000 - - 0306 20310000 702300 DIFFERENTIAL 654 - 1,000 1,000 0306 20310000 702700 VACATION PAYOUT 3,367 10,000 10,000 10,000 0306 20310000 703400 CELL PHONE ALLOWANCE 1,992 1,990 2,620 2,620 0306 20310000 703600 CAR ALLOWANCE 440 - 3,060 3,060 0306 20310000 707110 RETIREMENT 18,831 291,955 400,720 441,870 0306 20310000 707149 OTHER PERSONNEL BENEFITS 27,803 34,250 48,220 48,220 0306 20310000 707160 RETIREMENT-DEF COMP 26,849 35,510 36,540 36,540 0306 20310000 707169 WORKERS' COMP INSURANCE 224,478 196,595 305,637 305,637 0306 20310000 708601 INSURANCE-MEDICAL 224,759 225,130 325,920 325,920 0306 20310000 708602 INSURANCE-DENTAL 14,375 23,660 28,960 28,960 0306 20310000 708603 INSURANCE-VISION 2,594 3,330 3,990 3,990 0306 20310000 708604 INSURANCE-LIFE 2,187 7,600 7,570 7,570 0306 20310000 730000 UNIFORM EXPENSE 15,960 14,960 16,500 18,000 0306 20310000 732000 COMMUNICATIONS 7,771 3,000 10,000 10,000 0306 20310000 733000 LIABILITY INSURANCE 197,095 305,420 732,020 732,020 0306 20310000 740000 FLEET MAINTENANCE 1,340,731 1,296,670 1,052,646 1,052,646 0306 20310000 741000 FLEET REPLACEMENT RESERVE 632,856 630,630 1,052,646 1,052,646 0306 20310000 741200 EQUIPMENT MAINTENANCE 16,560 31,350 25,000 25,000 0306 20310000 742000 BUILDING MTCE OVERHEAD 8,904 8,030 20,756 20,756 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0306 20310000 742100 BLDG CPTL/EQPT REPL RSRVE 1,356 1,348 1,588 1,588 0306 20310000 743100 COMPUTER REPLACEMNT RSRV 1,561 1,550 5,323 5,323 0306 20310000 743200 IT SERVICES 26,445 15,710 53,954 53,954 0306 20310000 744000 OFFICE EXPENSE MISC 207 1,200 1,100 1,100 0306 20310000 745000 PUBLICATIONS AND DUES 755 5,000 1,000 1,000 0306 20310000 747000 PRINTING 6,264 15,000 10,500 10,500 0306 20310000 749500 PROF AND SPEC SERVICES 11,393 45,000 1,349,000 1,325,000 0306 20310000 749600 GRP INSUR ADM EXPENSE (48,208) 29,940 58,703 58,703 0306 20310000 753000 CITY SERVICES ALLOCATION 1,536,632 1,641,348 659,335 659,335 0306 20310000 755000 OTHER CONTRACTUAL SERVICE 2,727,607 2,562,400 3,000,000 3,300,000 0306 20310000 756000 ADVERTISING & PUBLIC REL 20,451 15,000 15,000 15,000 0306 20310000 760000 SPECIAL DEPARTMENTAL EXP 20,019 15,000 16,000 17,000 0306 20310000 777000 TRAINING/TRAVEL/MEETING 430 1,000 800 800 0306 20310000 788000 DEPRECIATION EXPENSE 723,599 680,000 730,000 730,000 0306 20310000 798000 BAD DEBT EXPENSE 1,208 11,000 5,000 5,000 0306 20310000 800000 CAPITALIZED CY ASSETS (419,783) - - - 0306 20310000 823007 COMMERCIAL/RECYCLE DUMPSTER 45,463 - - - 0306 20310000 823008 AUTOMATED REFUSE CONTAINERS (717) - - - 0306 20310000 824001 COMMERCIAL/RECYCLE DUMPSTERS 150,037 - - - 0306 20310000 824002 AUTOMATED REFU SE CONTAINERS 225,000 - - - 20310000- (2,435,754) 466,551 1,569,988 1,494,638 0306-20320000 REFUSE STREET CLEANING
0306 20320000 541200 SALE OF SURPLUS PROPERTY (30,000) - - - 0306 20320000 701000 REGULAR EMPLOYEES 49,864 235,820 - - 0306 20320000 701500 OVERTIME 213 1,421 - - 0306 20320000 702000 HOLIDAY-IN-LIEU - 290 - - 0306 20320000 702300 DIFFERENTIAL 548 2,110 - - 0306 20320000 707110 RETIREMENT 632 33,110 - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0306 20320000 707149 OTHER PERSONNEL BENEFITS 817 3,420 - - 0306 20320000 707160 RETIREMENT-DEF COMP 520 3,910 - - 0306 20320000 707169 WORKERS' COMP INSURANCE 23,222 20,337 - - 0306 20320000 708601 INSURANCE-MEDICAL 2,465 12,070 - - 0306 20320000 708602 INSURANCE-DENTAL 117 1,890 - - 0306 20320000 708603 INSURANCE-VISION 35 260 - - 0306 20320000 708604 INSURANCE-LIFE 74 1,040 - - 0306 20320000 730000 UNIFORM EXPENSE 1,537 1,800 - - 0306 20320000 740000 FLEET MAINTENANCE 254,473 246,110 - - 0306 20320000 741000 FLEET REPLACEMENT RESERVE 147,830 147,310 - - 0306 20320000 742000 BUILDING MTCE OVERHEAD 6,202 5,600 - - 0306 20320000 742100 BLDG CPTL/EQPT REPL RSRVE 944 939 - - 0306 20320000 749500 PROF AND SPEC SERVICES 778,315 - - - 0306 20320000 749600 GRP INSUR ADM EXPENSE (6,428) 3,990 - - 0306 20320000 760000 SPECIAL DEPARTMENTAL EXP - 150 - - 0306 20320000 773000 EMPLOYEE RECOGNITION 74 - - - 0306 20320000 778800 UTILITIES-WATER 56 650 - - 20320000- 1,231,512 722,227 - - 0307-REFUSE CAPITAL & RESERVE FUND
0307 0307 440000 INTEREST INCOME (29,801) (6,000) (29,000) (29,000) 0307 0307 440001 GAIN/LOSS INVST FAIR VALU (48,673) - - - 0307 0307 751300 BANKING/INVESTMENT FEES 670 600 700 700 0307 0307 945000 TRANSFERS OUT 214,865 - - - 0307-TOTA 137,061 (5,400) (28,300) (28,300) 0307-20370000 REFUSE CAPITAL & RESERVES
0307 20370000 570200 TRANSFERS IN (688,489) - - - 0307 20370000 822301 REFUSE REAR LOADER/REPL 342 127,716 - - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0307 20370000 822606 REFUSE OFFICE BREAKROOM 7,816 - - - 0307 20370000 824001 COMMERCIAL/RECYCLE DUMPSTERS 192,173 - - - 0307 20370000 824002 COMMERCIAL/RECYCLE DUMPSTERS 7,373 - - - 0307 20370000 824004 DIESEL EXHAUST FLUID DISPENSER 10,236 - - - 0307 20370000 824309 REFUSE FRONT LOAD TRUCK#1 457,669 - - - 0307 20370000 824310 REFUSE FRONT LOAD TRUCK#2 457,669 - - - 0307 20370000 824311 REFUSE FRONT LOAD TRUCK#3 457,669 - - - 0307 20370000 824602 ASPHALT BIN AREA 38,564 - - - 20370000- 1,068,397 - - - 0310-14130000 CITY HFD PUBLIC HSG AUTH
0310 14130000 476122 LEASE & OTHER FIN PROCEEDS - (3,844) - - 0310 14130000 540300 MISCELLANEOUS REVENUE (415) - - - 0310 14130000 570200 TRANSFERS IN (156,274) (145,647) (183,195) (187,635) 0310 14130000 701000 REGULAR EMPLOYEES 143,652 154,900 154,960 154,960 0310 14130000 701300 PART-TIME EMPLOYEES 51 - - - 0310 14130000 701500 OVERTIME 87 - - - 0310 14130000 701800 INCENTIVE PAY 8,568 12,170 8,740 8,740 0310 14130000 702500 OUT OF CLASS 231 - - - 0310 14130000 702700 VACATION PAYOUT 2,637 1,000 3,000 3,000 0310 14130000 703400 CELL PHONE ALLOWANCE 1,200 1,200 1,200 1,200 0310 14130000 707110 RETIREMENT 21,347 26,515 35,650 39,590 0310 14130000 707149 OTHER PERSONNEL BENEFITS 5,926 6,650 7,340 7,340 0310 14130000 707160 RETIREMENT-DEF COMP 3,750 3,910 3,910 3,910 0310 14130000 707169 WORKERS' COMP INSURANCE 3,870 3,390 7,656 7,656 0310 14130000 708601 INSURANCE-MEDICAL 23,539 31,300 29,540 29,540 0310 14130000 708602 INSURANCE-DENTAL 1,215 1,890 2,210 2,210 0310 14130000 708603 INSURANCE-VISION 207 260 300 300 0310 14130000 708604 INSURANCE-LIFE 210 520 520 520 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0310 14130000 732000 COMMUNICATIONS 553 600 600 600 0310 14130000 733000 LIABILITY INSURANCE - - 4,249 4,249 0310 14130000 742000 BUILDING MTCE OVERHEAD 10,452 9,430 10,802 10,802 0310 14130000 742100 BLDG CPTL/EQPT REPL RSRVE 6,838 6,799 6,076 6,076 0310 14130000 743100 COMPUTER REPLACEMNT RSRV 826 820 2,661 2,661 0310 14130000 743200 IT SERVICES 13,226 7,850 6,138 6,138 0310 14130000 744000 OFFICE EXPENSE MISC 3,014 2,000 1,300 1,300 0310 14130000 745000 PUBLICATIONS AND DUES 3,132 2,000 1,500 2,000 0310 14130000 745500 POSTAGE AND FREIGHT 669 350 500 500 0310 14130000 747000 PRINTING 5,013 2,000 2,000 2,000 0310 14130000 749500 PROF AND SPEC SERVICES 37,048 6,000 4,600 4,600 0310 14130000 749600 GRP INSUR ADM EXPENSE (3,214) 2,000 3,669 3,669 0310 14130000 753000 CITY SERVICES ALLOCATION 17,756 17,752 39,074 39,074 0310 14130000 760000 SPECIAL DEPT EXPENSE - - 500 500 0310 14130000 773000 EMPLOYEE RECOGNITION (25) - - - 0310 14130000 777000 TRAINING/TRAVEL/MEETING 550 1,000 500 500 0310 14130000 793000 PRINCIPAL PAYMENT - 836 - - 0310 14130000 796000 INTEREST EXPENSE - 6 - - 0310 14130000 915600 ALOC-CDBG REUSE (34,894) (26,580) (35,000) (35,000) 0310 14130000 915700 ALOC-HOME GRANT (14,895) (26,580) (15,000) (15,000) 0310 14130000 916000 ALOC-CDBG ENTITLEMENT (105,851) (104,341) (106,000) (106,000) 14130000- - (3,844) - - 0320-INTERMODAL FACILITY OPERATIONS
0320 0320 440000 INTEREST INCOME (2,033) (200) (2,000) (2,000) 0320 0320 440001 GAIN/LOSS INVST FAIR VALU (1,065) - - - 0320 0320 476122 LEASE & OTHER FIN PROCEEDS - (78,705) - - 0320 0320 751300 BANKING/INVESTMENT FEES 41 20 50 50 0320-TOTA (3,056) (78,885) (1,950) (1,950) Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0320-17502091 INTERMODAL FACILITY OPER
0320 17502091 440000 INTEREST INCOME (808) - - - 0320 17502091 444000 LEASE REVENUE (39,356) - - - 0320 17502091 445000 RENTS AND LEASES (706) (40,000) (40,000) (40,000) 0320 17502091 540300 MISCELLANEOUS REVENUE (1,024) - - - 0320 17502091 742000 BUILDING MTCE OVERHEAD - - 91,673 91,673 0320 17502091 743200 IT SERVICES - - 131 131 0320 17502091 753000 CITY SERVICES ALLOCATION - - 1,148 1,148 0320 17502091 755000 OTHER CONTRACTUAL SERVICE 22,895 20,000 22,000 22,000 0320 17502091 760000 SPECIAL DEPARTMENTAL EXP 556 500 500 500 0320 17502091 778000 UTILITIES-ELECTRICITY 5,132 6,745 6,800 6,800 0320 17502091 778500 UTILITIES-GAS 181 650 500 500 0320 17502091 778800 UTILITIES-WATER 1,329 1,540 1,500 1,500 0320 17502091 788000 DEPRECIATION EXPENSE 26,117 26,000 26,000 26,000 17502091- 14,316 15,435 110,252 110,252 0330-COURTHOUSE SQUARE FACILITY FUND
0330 0330 440001 GAIN/LOSS INVST FAIR VALU 6,202 - - - 0330-TOTA 6,202 - - - 0330-17502131 COURTHOUSE SQUARE FACIL
0330 17502131 445000 RENTS AND LEASES (48,463) (40,000) - - 0330 17502131 447220 FM-FACILITIES-OTHER RENTS (6,553) (5,000) - - 0330 17502131 540300 MISCELLANEOUS REVENUE (6) - - - 0330 17502131 749500 PROF AND SPEC SERVICES 35,719 19,475 9,000 - 0330 17502131 760000 SPECIAL DEPARTMENTAL EXP 5,727 2,000 1,000 - 0330 17502131 778000 UTILITIES-ELECTRICITY 55,976 48,000 20,000 - 0330 17502131 778500 UTILITIES-GAS 1,089 1,500 750 - 0330 17502131 778800 UTILITIES-WATER 13,857 15,000 3,500 - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
17502131- 57,346 40,975 34,250 - 0340-BUILDING SAFETY
0340 0340 440000 INTEREST INCOME (7,759) - (7,000) (7,000) 0340 0340 440001 GAIN/LOSS INVST FAIR VALU 3,037 - - - 0340 0340 751300 BANKING/INVESTMENT FEES 113 - 150 150 0340-TOTA (4,609) - (6,850) (6,850) 0340-03401340 BUILDING SAFETY
0340 03401340 421000 CONSTRUCTION PERMITS (1,738,777) (1,000,000) (1,800,000) (1,800,000) 0340 03401340 474101 STATE GRNT FUNDING - (140,000) - - 0340 03401340 474103 LOCAL GRANT FUNDING (80,000) - - - 0340 03401340 493100 PLAN CHECKING FEES (541,950) (300,000) (550,000) (550,000) 0340 03401340 493102 ELEC SYS REPL FEES (18,215) (15,000) (19,000) (19,000) 0340 03401340 493400 ADMIN FEE-SCH IMPACT/SMIP (49,244) (2,200) (63,000) (63,000) 0340 03401340 540300 MISCELLANEOUS REVENUE (1,557) (3,000) - - 0340 03401340 540400 DEVLPR IMPR/CONTR CAPITAL (17,306) - - - 0340 03401340 542700 COST REIMBURSEMENT (1,125) - - - 0340 03401340 701000 REGULAR EMPLOYEES 584,036 552,800 890,490 890,490 0340 03401340 701500 OVERTIME 739 1,000 1,000 1,000 0340 03401340 701800 INCENTIVE PAY 16,906 14,020 26,070 26,070 0340 03401340 702700 VACATION PAYOUT 1,061 10,000 2,000 2,000 0340 03401340 703300 UNIFORM ALLOWANCE 4,000 3,200 4,000 4,000 0340 03401340 707110 RETIREMENT 78,951 91,510 179,670 195,790 0340 03401340 707149 OTHER PERSONNEL BENEFITS 12,683 11,710 29,630 29,630 0340 03401340 707160 RETIREMENT-DEF COMP 11,529 11,730 17,600 17,600 0340 03401340 707169 WORKERS' COMP INSURANCE 13,546 11,864 28,829 28,829 0340 03401340 708601 INSURANCE-MEDICAL 74,163 59,020 134,040 134,040 0340 03401340 708602 INSURANCE-DENTAL 5,388 5,680 12,170 12,170 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0340 03401340 708603 INSURANCE-VISION 786 770 1,650 1,650 0340 03401340 708604 INSURANCE-LIFE 653 1,830 2,870 2,870 0340 03401340 730000 UNIFORM EXPENSE 1,111 800 800 800 0340 03401340 731000 CASH SHORT/OVER 1 - - - 0340 03401340 732000 COMMUNICATIONS 5,731 9,000 9,000 9,000 0340 03401340 733000 LIABILITY INSURANCE - - 16,996 16,996 0340 03401340 740000 FLEET MAINTENANCE 18,519 17,910 18,545 18,545 0340 03401340 741000 FLEET REPLACEMENT RESERVE 10,838 10,800 42,574 42,574 0340 03401340 741400 BUILDING MTCE INTERNAL COSTS 1,150 7,500 7,500 7,500 0340 03401340 742000 BUILDING MTCE OVERHEAD 20,080 18,110 20,753 20,753 0340 03401340 742100 BLDG CPTL/EQPT REPL RSRVE 13,138 13,062 5,837 5,837 0340 03401340 743100 COMPUTER REPLACEMNT RSRV 8,198 8,140 11,533 11,533 0340 03401340 743200 IT SERVICES 57,305 34,040 26,914 26,914 0340 03401340 744000 OFFICE EXPENSE MISC 3,182 2,550 4,000 4,000 0340 03401340 745000 PUBLICATIONS AND DUES 2,117 3,000 10,000 3,000 0340 03401340 745500 POSTAGE AND FREIGHT 2,653 1,000 1,000 1,000 0340 03401340 747000 PRINTING 2,891 4,000 4,000 4,000 0340 03401340 749500 PROF AND SPEC SERVICES 267,742 240,000 320,000 320,000 0340 03401340 749600 GRP INSUR ADM EXPENSE (11,248) 6,980 14,676 14,676 0340 03401340 753000 CITY SERVICES ALLOCATION 370,752 370,753 279,122 279,122 0340 03401340 756000 ADVERTISING & PUBLIC REL - 500 500 500 0340 03401340 760000 SPECIAL DEPARTMENTAL EXP 3,587 10,000 10,000 10,000 0340 03401340 760124 PLNG-ELEC SYS FEE EXP 9,600 5,000 5,000 5,000 0340 03401340 777000 TRAINING/TRAVEL/MEETING 7,733 5,000 10,000 5,000 0340 03401340 788000 DEPRECIATION EXPENSE 24,898 - - - 0340 03401340 792300 GRANT PROGRAM EXPENSES 80,000 - - - 0340 03401340 793000 PRINCIPAL PAYMENT - 836 - - 0340 03401340 796000 INTEREST EXPENSE - 6 - - Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0340 03401340 800000 CAPITALIZED CY ASSETS (266,820) - - - 0340 03401340 824305 INSPECTOR ELECTRIC VAN#1 53,107 - - - 0340 03401340 824306 INSPECTOR ELECTRIC VAN#2 52,900 - - - 0340 03401340 824307 INSPECTOR ELECTRIC VAN#3 53,084 - - - 0340 03401340 824308 INSPECTOR ELECTRIC VAN#4 52,870 - - - 03401340-TOTAL (798,618) 83,921 (283,231) (279,111) 0358-STORM DRAINAGE OPERATIONS
0358 0358 440000 INTEREST INCOME (190,874) (43,000) (190,000) (190,000) 0358 0358 440001 GAIN/LOSS INVST FAIR VALU (199,384) - - - 0358 0358 751300 BANKING/INVESTMENT FEES 3,902 4,300 9,000 9,000 0358 0358 793000 PRINCIPAL PAYMENT - - 19,268 19,158 0358 0358 796000 INTEREST EXPENSE 14,294 13,430 12,587 11,742 0358 0358 945000 TRANSFERS OUT 56,419 - - - 0358-TOTA (315,643) (25,270) (149,145) (150,100) 0358-20610000 STORM DRAINAGE OPERATIONS
0358 20610000 490200 STORM DRAIN SERVICE FEES (1,445,331) (1,595,000) (1,450,000) (1,450,000) 0358 20610000 540200 PENALTIES-LATE PYMT CHGS - (5,000) (25,000) (25,000) 0358 20610000 540400 DEVLPR IMPR/CONTR CAPITAL (1,015,237) - - - 0358 20610000 542500 COLLECTIONS-BAD DEBTS (120) (1,000) (500) (500) 0358 20610000 570200 TRANSFERS IN (23,220) - - - 0358 20610000 701000 REGULAR EMPLOYEES 434,295 349,220 577,140 577,140 0358 20610000 701300 PART-TIME EMPLOYEES - 30,000 - - 0358 20610000 701500 OVERTIME 11,586 5,000 7,000 7,000 0358 20610000 701800 INCENTIVE PAY 3,158 3,310 5,490 5,490 0358 20610000 702300 DIFFERENTIAL 24 - - - 0358 20610000 702700 VACATION PAYOUT 7,576 - 2,000 2,000 0358 20610000 703000 STANDBY 6,485 2,540 8,000 8,000 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0358 20610000 703400 CELL PHONE ALLOWANCE 348 50 1,010 1,010 0358 20610000 703600 CAR ALLOWANCE 110 - 1,440 1,440 0358 20610000 707110 RETIREMENT 109,644 49,490 117,580 128,940 0358 20610000 707149 OTHER PERSONNEL BENEFITS 8,050 6,240 12,940 12,940 0358 20610000 707160 RETIREMENT-DEF COMP 4,947 5,940 8,880 8,880 0358 20610000 707169 WORKERS' COMP INSURANCE 29,027 25,422 42,148 42,148 0358 20610000 708601 INSURANCE-MEDICAL 49,625 55,230 78,980 78,980 0358 20610000 708602 INSURANCE-DENTAL 3,474 4,730 8,080 8,080 0358 20610000 708603 INSURANCE-VISION 601 640 1,100 1,100 0358 20610000 708604 INSURANCE-LIFE 565 1,570 2,230 2,230 0358 20610000 730000 UNIFORM EXPENSE 3,480 3,660 6,000 6,000 0358 20610000 732000 COMMUNICATIONS 450 1,170 600 600 0358 20610000 733000 LIABILITY INSURANCE 39,416 61,080 40,120 40,120 0358 20610000 740000 FLEET MAINTENANCE 93,100 90,040 93,231 93,231 0358 20610000 741000 FLEET REPLACEMENT RESERVE 120,795 120,370 116,412 116,412 0358 20610000 741200 EQUIPMENT MAINTENANCE 44,860 27,000 25,000 25,000 0358 20610000 743200 IT SERVICES - - 8,862 8,862 0358 20610000 744000 OFFICE EXPENSE MISC - 800 800 800 0358 20610000 745000 PUBLICATIONS AND DUES 26,498 27,000 28,000 28,000 0358 20610000 745500 POSTAGE AND FREIGHT 4,424 - - - 0358 20610000 747000 PRINTING 2,609 - - - 0358 20610000 749000 CONTRACTED LEGAL SERVICES 9,958 - - - 0358 20610000 749500 PROF AND SPEC SERVICES 40,929 16,000 16,000 16,000 0358 20610000 749600 GRP INSUR ADM EXPENSE (8,035) 4,990 12,841 12,841 0358 20610000 753000 CITY SERVICES ALLOCATION 324,920 380,760 429,621 429,261 0358 20610000 755000 OTHER CONTRACTUAL SERVICE 37,560 50,000 50,000 50,000 0358 20610000 756000 ADVERTISING & PUBLIC REL - 5,500 5,500 5,500 0358 20610000 760000 SPECIAL DEPARTMENTAL EXP 11,555 21,000 15,000 15,000 Exhibit B

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Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0358 20610000 765000 CHEMICAL AND CHEMICAL SUPP - - 5,000 5,000 0358 20610000 778000 UTILITIES-ELECTRICITY 62,143 50,000 65,000 65,000 0358 20610000 778800 UTILITIES-WATER 390 500 500 500 0358 20610000 788000 DEPRECIATION EXPENSE 379,462 335,000 380,000 380,000 0358 20610000 795500 TAXES - 500 500 500 0358 20610000 798000 BAD DEBT EXPENSE 105 1,200 1,000 1,000 0358 20610000 800000 CAPITALIZED CY ASSETS (18,549) - - - 0358 20610000 820648 PUMP INSTALL/MUSSEL SLOU-LAURA 18,549 - - - 20610000- (619,776) 134,952 698,505 709,505 0359-STORM DRAINAGE CAP FUND
0359 0359 440001 GAIN/LOSS INVST FAIR VALU 28,743 - - - 0359 0359 570200 TRANSFERS IN (56,419) - - - 0359-TOTA (27,676) - - - 0359-20620000 STORM DRAINAGE CAPITAL
0359 20620000 800000 CAPITALIZED CY ASSETS (23,220) - - - 0359 20620000 822621 TREE TRIM/REMOVAL PROGRAM 6,450 - - - 0359 20620000 823620 CURB AND GUTTER INSTALL 23,220 - - - 0359 20620000 823621 INCR FLOW CAP/PEOPLE DITCH 3,033 - - - 0359 20620000 824619 UTILITY PAYMENT KIOSK (2) 16,792 - - - 0359 20620000 945000 TRANSFERS OUT 23,220 - - - 20620000- 49,494 - - - 0361-WASTEWATER OPERATIONS
0361 0361 440000 INTEREST INCOME - (1,900) - - 0361 0361 440001 GAIN/LOSS INVST FAIR VALU (27,609) - - - 0361 0361 476122 LEASE & OTHER FIN PROCEEDS - (623,887) - - 0361 0361 570200 TRANSFERS IN (1,403,432) - - - 0361 0361 751300 BANKING/INVESTMENT FEES 78 200 9,000 9,000 Exhibit B

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Hanford City CouncilMay 6, 2025

Hanford City Council
May 6, 2025