Hanford City Council
June 3, 2025

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

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

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

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

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

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

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0361 0361 754500 OPEB EXPENSE 27,366 - - - 0361 0361 789000 PRIOR YEAR EXPENSES 83,555 - - - 0361 0361 793000 PRINCIPAL PAYMENT - - 52,348 52,051 0361 0361 796000 INTEREST EXPENSE 38,834 36,489 34,198 31,900 0361-TOTA (1,281,208) (589,098) 95,546 92,951 0361-20710000 WASTEWATER OPERATIONS
0361 20710000 433001 PENALTIES (15,608) (5,000) (15,000) (15,000) 0361 20710000 440000 INTEREST INCOME (11,349) - - - 0361 20710000 444000 LEASE REVENUE (71,810) - - - 0361 20710000 446200 SEWER FARM RENT (121,400) - (167,200) (167,200) 0361 20710000 476100 WWTP SOLAR ENERGY REBATE (49,312) - - - 0361 20710000 490110 SEWER SERVICE CHARGES (6,515,290) (6,400,000) (9,000,000) (9,800,000) 0361 20710000 540200 PENALTIES-LATE PYMT CHGS - (50,000) (120,000) (120,000) 0361 20710000 540400 DEVLPR IMPR/CONTR CAPITAL (1,233,324) - - - 0361 20710000 542500 COLLECTIONS-BAD DEBTS (327) (3,500) (500) (500) 0361 20710000 570200 TRANSFERS IN (182,210) - - - 0361 20710000 570350 TRANSFERS - DEBT SERVICE 1,126,635 2,124,194 2,164,784 2,183,606 0361 20710000 701000 REGULAR EMPLOYEES 763,277 752,400 957,580 957,580 0361 20710000 701500 OVERTIME 6,414 10,000 10,000 10,000 0361 20710000 701800 INCENTIVE PAY 27,424 19,610 30,090 30,090 0361 20710000 702000 HOLIDAY-IN-LIEU - 4,270 - - 0361 20710000 702700 VACATION PAYOUT 2,702 - - - 0361 20710000 703000 STANDBY 16,833 17,200 17,500 17,500 0361 20710000 703400 CELL PHONE ALLOWANCE 2,134 1,880 4,730 4,730 0361 20710000 703600 CAR ALLOWANCE 193 - 1,920 1,920 0361 20710000 707110 RETIREMENT 28,075 138,210 205,720 226,810 0361 20710000 707149 OTHER PERSONNEL BENEFITS 17,428 20,510 31,760 31,760 0361 20710000 707160 RETIREMENT-DEF COMP 10,337 11,870 15,050 15,050 Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0361 20710000 707169 WORKERS' COMP INSURANCE 50,314 44,064 72,119 72,119 0361 20710000 708601 INSURANCE-MEDICAL 80,976 84,970 118,600 118,600 0361 20710000 708602 INSURANCE-DENTAL 4,148 7,570 8,160 8,160 0361 20710000 708603 INSURANCE-VISION 740 1,150 1,260 1,260 0361 20710000 708604 INSURANCE-LIFE 948 2,630 3,050 3,050 0361 20710000 730000 UNIFORM EXPENSE 5,589 6,000 6,000 6,000 0361 20710000 732000 COMMUNICATIONS 5,197 5,500 5,500 5,500 0361 20710000 733000 LIABILITY INSURANCE 68,985 106,900 80,295 80,295 0361 20710000 740000 FLEET MAINTENANCE 60,157 58,180 60,625 60,625 0361 20710000 741000 FLEET REPLACEMENT RESERVE 5,419 5,400 51,170 51,170 0361 20710000 741200 EQUIPMENT MAINTENANCE 222,175 345,755 250,000 250,000 0361 20710000 743100 COMPUTER REPLACEMNT RSRV 1,239 1,230 4,205 4,205 0361 20710000 743200 IT SERVICES 22,036 13,090 29,877 29,877 0361 20710000 744000 OFFICE EXPENSE MISC 845 800 1,000 1,000 0361 20710000 745000 PUBLICATIONS AND DUES 62,157 70,000 75,000 80,000 0361 20710000 745500 POSTAGE AND FREIGHT 4,424 - - - 0361 20710000 747000 PRINTING 5,344 5,000 5,000 5,000 0361 20710000 749500 PROF AND SPEC SERVICES 169,283 110,000 166,000 134,000 0361 20710000 749502 TUITION 198 - - - 0361 20710000 749600 GRP INSUR ADM EXPENSE (16,069) 9,980 20,895 20,895 0361 20710000 753000 CITY SERVICES ALLOCATION 308,476 368,753 564,244 564,244 0361 20710000 755000 OTHER CONTRACTUAL SERVICE 62,690 82,590 83,000 83,000 0361 20710000 755100 WWTP EFFLUENT DISPOSAL 101,490 96,000 106,000 117,000 0361 20710000 757000 RENTS-WELL IMPROVEMENTS 118,600 - 69,000 69,000 0361 20710000 760000 SPECIAL DEPARTMENTAL EXP 22,872 30,000 30,000 30,000 0361 20710000 765000 CHEMICAL AND CHEMICAL SUPP 524,187 435,000 557,000 585,000 0361 20710000 777000 TRAINING/TRAVEL/MEETING 1,797 500 3,500 3,500 0361 20710000 778000 UTILITIES-ELECTRICITY 654,738 470,000 670,000 680,000 Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0361 20710000 778500 UTILITIES-GAS 20,686 35,000 35,000 35,000 0361 20710000 778800 UTILITIES-WATER 2,882 6,120 6,500 6,500 0361 20710000 788000 DEPRECIATION EXPENSE 1,818,715 1,711,400 1,820,000 1,820,000 0361 20710000 795500 TAXES 52,626 47,500 69,000 69,000 0361 20710000 798000 BAD DEBT EXPENSE 1,738 - - - 0361 20710000 800121 COMPUTER/MDT/MONITOR 1,748 - - - 0361 20710000 945000 TRANSFERS OUT 1,686 1,686 1,686 1,686 20710000- (1,750,141) 804,412 (889,880) (1,627,968) 0361-20720000 SANITARY SEWER COLLECTION
0361 20720000 701000 REGULAR EMPLOYEES 353,581 339,310 515,740 515,740 0361 20720000 701500 OVERTIME 19,144 12,185 18,000 18,000 0361 20720000 701800 INCENTIVE PAY 4,076 4,160 12,200 12,200 0361 20720000 702000 HOLIDAY-IN-LIEU - 1,100 - - 0361 20720000 702700 VACATION PAYOUT 2,980 - 3,000 3,000 0361 20720000 703000 STANDBY 19,122 18,190 18,000 18,000 0361 20720000 707110 RETIREMENT 12,703 48,220 103,750 113,230 0361 20720000 707149 OTHER PERSONNEL BENEFITS 11,279 7,480 12,440 12,440 0361 20720000 707160 RETIREMENT-DEF COMP 5,980 7,820 9,780 9,780 0361 20720000 707169 WORKERS' COMP INSURANCE 29,027 25,422 38,833 38,833 0361 20720000 708601 INSURANCE-MEDICAL 49,378 49,410 93,960 93,960 0361 20720000 708602 INSURANCE-DENTAL 2,582 4,730 7,740 7,740 0361 20720000 708603 INSURANCE-VISION 519 640 1,050 1,050 0361 20720000 708604 INSURANCE-LIFE 525 1,560 2,090 2,090 0361 20720000 730000 UNIFORM EXPENSE 3,465 2,000 3,500 3,500 0361 20720000 732000 COMMUNICATIONS 3,388 3,300 3,300 3,300 0361 20720000 740000 FLEET MAINTENANCE 108,010 104,460 107,779 107,779 0361 20720000 741000 FLEET REPLACEMENT RESERVE 90,177 89,860 89,532 89,532 0361 20720000 741200 EQUIPMENT MAINTENANCE 20,345 74,800 50,000 50,000 Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0361 20720000 742000 BUILDING MTCE OVERHEAD 2,401 2,170 3,299 3,299 0361 20720000 742100 BLDG CPTL/EQPT REPL RSRVE - - 252 252 0361 20720000 743100 COMPUTER REPLACEMNT RSRV 332 330 1,118 1,118 0361 20720000 743200 IT SERVICES 4,409 2,620 5,691 5,691 0361 20720000 744000 OFFICE EXPENSE MISC 450 700 700 700 0361 20720000 745000 PUBLICATIONS AND DUES 221 2,500 2,500 2,500 0361 20720000 749000 CONTRACTED LEGAL SERVICES 665 - - - 0361 20720000 749500 PROF AND SPEC SERVICES 27,103 15,800 15,000 15,000 0361 20720000 749600 GRP INSUR ADM EXPENSE (8,035) 4,990 10,291 10,291 0361 20720000 753000 CITY SERVICES ALLOCATION 688,012 747,893 452,585 452,585 0361 20720000 755000 OTHER CONTRACTUAL SERVICE - 10,000 - - 0361 20720000 758000 RENTS AND LEASES-EQUIP - 2,500 2,500 2,500 0361 20720000 758500 RENTS AND LEASES-SI&G 4,928 6,500 6,500 6,500 0361 20720000 760000 SPECIAL DEPARTMENTAL EXP 3,686 5,000 5,000 5,000 0361 20720000 765000 CHEMICAL AND CHEMICAL SUPP 21,015 25,000 30,000 30,000 0361 20720000 777000 TRAINING/TRAVEL/MEETING 2,340 1,600 1,600 1,600 0361 20720000 778000 UTILITIES-ELECTRICITY 68,157 62,000 70,000 70,000 0361 20720000 778800 UTILITIES-WATER 3,390 6,200 6,500 6,500 20720000- 1,555,356 1,690,450 1,704,230 1,713,710 0362-WASTEWATER CAPITAL & RESERVE FUND
0362 0362 440000 INTEREST INCOME (80,364) (1,800) (80,000) (80,000) 0362 0362 440001 GAIN/LOSS INVST FAIR VALU (82,856) - - - 0362 0362 751300 BANKING/INVESTMENT FEES 1,578 180 1,500 1,500 0362 0362 945000 TRANSFERS OUT 1,403,432 - - - 0362-TOTA 1,241,790 (1,620) (78,500) (78,500) 0362-20730000 WASTEWATER CAPITAL & RESV
0362 20730000 800000 CAPITALIZED CY ASSETS (194,372) - - - Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0362 20730000 820640 12TH AV WID/SPRINGCREST-SW 5,890 - - - 0362 20730000 822300 STREETS WATER TRK/REPL 129,190 12,162 - - - 0362 20730000 823627 SEWER SYSTEM VIDEO INSP 3,175 - - - 0362 20730000 823629 MANHOLE REPR/COATING PROJECT 118,764 - - - 0362 20730000 824004 DIESEL EXHAUST FLUID DISPENSER 4,094 - - - 0362 20730000 824302 WW PICKUP TRUCK (NEW) 53,462 - - - 0362 20730000 824608 VALLEY ALARM ACCESS CNTRL WWTP 6,373 - - - 0362 20730000 824612 SPARE PUMPS 37,240 - - - 0362 20730000 945000 TRANSFERS OUT 194,372 - - - 20730000- 241,160 - - - 0374-WW 02 CIEDB DS FUND
0374 0374 440001 GAIN/LOSS INVST FAIR VALU 23,222 - - - 0374 0374 570200 TRANSFERS IN (571,677) (570,177) (571,159) (570,887) 0374 0374 749500 PROF AND SPEC SERVICES 12,918 - - - 0374 0374 751300 BANKING/INVESTMENT FEES - 11,673 12,918 12,918 0374 0374 793000 PRINCIPAL PAYMENT - 429,847 444,892 460,463 0374 0374 796000 INTEREST EXPENSE 137,391 128,657 113,349 97,506 0374-TOTA (398,146) - - - 0375-BOFA LEASE PURCH AGMT FUND
0375 0375 440001 GAIN/LOSS INVST FAIR VALU 24,947 - - - 0375 0375 570200 TRANSFERS IN (316,887) (335,926) (355,756) (376,488) 0375 0375 793000 PRINCIPAL PAYMENT - 302,640 332,549 364,355 0375 0375 796000 INTEREST EXPENSE 33,481 33,286 23,207 12,133 0375-TOTA (258,459) - - - 0376-2012 RFD SWR RVBD FUND
0376 0376 440000 INTEREST INCOME (2,552) (1,400) - - 0376 0376 440001 GAIN/LOSS INVST FAIR VALU 6,166 - - - Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0376 0376 751300 BANKING/INVESTMENT FEES 84 150 - - 0376 0376 753100 ADMINISTRATIVE EXPENSES 1,987 - - - 0376-TOTA 5,685 (1,250) - - 0376-37500100 2012 RFD SWR REV BD
0376 37500100 570200 TRANSFERS IN (171,604) (909,063) (927,965) (927,153) 0376 37500100 751300 BANKING/INVESTMENT FEES 1,590 1,590 1,590 1,590 0376 37500100 788500 AMORTIZATION EXP-BD FEES (17,202) (17,202) (17,202) (17,202) 0376 37500100 793000 PRINCIPAL PAYMENT - 695,000 725,000 750,000 0376 37500100 796000 INTEREST EXPENSE 262,212 214,063 201,375 175,563 37500100- 74,997 (15,612) (17,202) (17,202) 0377-2015 RFD SWR REV BD FUND
0377 0377 440000 INTEREST INCOME (834) (420) - - 0377 0377 440001 GAIN/LOSS INVST FAIR VALU 2,169 - - - 0377 0377 751300 BANKING/INVESTMENT FEES 28 45 - - 0377 0377 753100 ADMINISTRATIVE EXPENSES 621 - - - 0377-TOTA 1,984 (375) - - 0377-37500200 2015 RFD SWR REV BD
0377 37500200 570200 TRANSFERS IN (52,191) (293,975) (294,040) (292,365) 0377 37500200 749500 PROF AND SPEC SERVICES 1,590 - - - 0377 37500200 751300 BANKING/INVESTMENT FEES - 1,590 1,590 1,590 0377 37500200 788500 AMORTIZATION EXP-BD FEES (14,909) (14,909) (14,909) (14,909) 0377 37500200 793000 PRINCIPAL PAYMENT - 215,000 220,000 225,000 0377 37500200 796000 INTEREST EXPENSE 83,737 78,975 72,450 65,775 37500200- 18,227 (13,319) (14,909) (14,909) 0379-2013 WATER REF REV BD FUND
0379 0379 440001 GAIN/LOSS INVST FAIR VALU 45,765 - - - 0379 0379 753100 ADMINISTRATIVE EXPENSES 2,135 - - - Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0379-TOTA 47,900 - - - 0379-39400500 2013 WATER REF REV BD
0379 39400500 570200 TRANSFERS IN (1,129,236) (1,127,425) (1,131,665) (1,125,190) 0379 39400500 751300 BANKING/INVESTMENT FEES 1,590 1,500 1,590 1,590 0379 39400500 788500 AMORTIZATION EXP-BD FEES (34,314) (34,314) (34,314) (34,314) 0379 39400500 793000 PRINCIPAL PAYMENT - 970,000 1,015,000 1,055,000 0379 39400500 796000 INTEREST EXPENSE 186,025 157,425 115,075 68,600 39400500- (975,935) (32,814) (34,314) (34,314) 0380-BOFA SOLAR LEASE PUR AGT
0380 0380 440001 GAIN/LOSS INVST FAIR VALU 31,884 - - - 0380-TOTA 31,884 - - - 0380-39400600 BOFA SOLAR LEASE PUR AGT
0380 39400600 570200 TRANSFERS IN (928,083) (973,192) (1,020,384) (1,069,755) 0380 39400600 570350 TRANSFERS DEBT SERVICE 15,934 - - - 0380 39400600 793000 PRINCIPAL PAYMENT - 725,344 798,858 877,195 0380 39400600 796000 INTEREST EXPENSE 169,431 149,803 123,481 94,514 39400600- (742,718) (98,045) (98,045) (98,046) 0390-WATER OPERATIONS
0390 0390 440000 INTEREST INCOME (401,261) (39,000) (401,000) (401,000) 0390 0390 440001 GAIN/LOSS INVST FAIR VALU (318,476) - - - 0390 0390 751300 BANKING/INVESTMENT FEES 7,944 3,900 9,000 9,000 0390 0390 754500 OPEB EXPENSE 27,366 - - - 0390 0390 793000 PRINCIPAL PAYMENT - - 84,791 84,309 0390 0390 796000 INTEREST EXPENSE 62,901 59,102 55,393 51,670 0390-TOTA (621,526) 24,002 (251,816) (256,021) 0390-12100000 FINANCE-UTILITY BILLING
0390 12100000 540201 WATER-DELINQUENT FEE (165) - - - Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0390 12100000 540300 MISCELLANEOUS REVENUE (10,501) (22,000) (25,000) (25,000) 0390 12100000 701000 REGULAR EMPLOYEES 352,851 456,620 476,840 476,840 0390 12100000 701300 PART-TIME EMPLOYEES 36,626 18,000 21,000 22,000 0390 12100000 701500 OVERTIME 10,366 4,000 6,000 6,000 0390 12100000 701800 INCENTIVE PAY 5,399 8,500 9,540 9,540 0390 12100000 702500 OUT OF CLASS 2,019 2,695 2,000 2,000 0390 12100000 702700 VACATION PAYOUT 9,413 1,000 1,000 1,000 0390 12100000 703400 CELL PHONE ALLOWANCE 1,100 - 1,200 1,200 0390 12100000 707110 RETIREMENT (23,653) 65,300 92,840 100,780 0390 12100000 707149 OTHER PERSONNEL BENEFITS 9,815 10,800 11,560 11,560 0390 12100000 707160 RETIREMENT-DEF COMP 4,875 7,820 11,730 11,730 0390 12100000 707169 WORKERS' COMP INSURANCE 28,060 24,574 42,880 42,880 0390 12100000 708601 INSURANCE-MEDICAL 24,828 23,930 58,050 58,050 0390 12100000 708602 INSURANCE-DENTAL 2,520 4,730 6,640 6,640 0390 12100000 708603 INSURANCE-VISION 524 900 1,050 1,050 0390 12100000 708604 INSURANCE-LIFE 555 2,090 2,090 2,090 0390 12100000 730000 UNIFORM EXPENSE 1,072 1,350 1,400 1,400 0390 12100000 731000 CASH SHORT/OVER 252 - - - 0390 12100000 732000 COMMUNICATIONS 5,645 3,250 6,000 6,000 0390 12100000 733000 LIABILITY INSURANCE - - 16,866 16,866 0390 12100000 740000 FLEET MAINTENANCE 20,235 19,570 19,105 19,105 0390 12100000 741000 FLEET REPLACEMENT RESERVE 10,206 10,170 10,168 10,168 0390 12100000 741200 EQUIPMENT MAINTENANCE - 2,000 - - 0390 12100000 742000 BUILDING MTCE OVERHEAD 47,688 43,020 45,049 45,049 0390 12100000 742100 BLDG CPTL/EQPT REPL RSRVE 31,202 31,022 27,725 27,725 0390 12100000 743100 COMPUTER REPLACEMNT RSRV 2,790 2,770 12,420 12,420 0390 12100000 743200 IT SERVICES 61,707 36,660 43,211 43,211 0390 12100000 744000 OFFICE EXPENSE MISC 6,435 5,000 5,000 5,000 Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0390 12100000 745500 POSTAGE AND FREIGHT 149,787 140,000 145,000 145,000 0390 12100000 747000 PRINTING 33,695 44,000 41,000 41,000 0390 12100000 749500 PROF AND SPEC SERVICES 52,873 20,000 55,000 55,000 0390 12100000 749600 GRP INSUR ADM EXPENSE (14,462) 8,980 14,564 14,564 0390 12100000 753000 CITY SERVICES ALLOCATION - - 1,045,041 1,045,041 0390 12100000 760000 SPECIAL DEPARTMENTAL EXP 22,411 20,000 25,000 25,000 0390 12100000 773000 EMPLOYEE RECOGNITION 317 - - - 0390 12100000 777000 TRAINING/TRAVEL/MEETING 3,818 3,000 5,000 6,000 0390 12100000 788300 AMORTIZATION EXPENSE LEASES 5,260 - - - 0390 12100000 793000 PRINCIPAL PAYMENT 4,985 - - - 0390 12100000 796000 INTEREST EXPENSE 1,110 - - - 0390 12100000 910000 ALOC-TRANSFERS/REIMB - - (1,166,611) (1,166,611) 0390 12100000 915800 ALOC-REFUSE (733,500) (733,500) - - 0390 12100000 916100 ALOC-SANITARY SEWER COLL (487,312) (487,312) - - 0390 12100000 916400 ALOC-STORM DRAINAGE (127,272) (127,273) - - 12100000- (446,428) (348,334) 1,070,358 1,080,298 0390-20810000 WATER OPERATIONS
0390 20810000 490010 METER SVC CHG-RESIDENTAL (8,046,958) (7,940,000) (11,700,000) (12,200,000) 0390 20810000 490020 METER SVC CHG-BUSINESS (1,536,837) (1,680,000) (2,100,000) (2,200,000) 0390 20810000 490030 METER SVC CHG-INDUSTRIAL (226,304) (214,000) (365,000) (380,000) 0390 20810000 490040 METER SVC CHG-PUBLC AUTH (1,016,718) (1,100,000) (1,600,000) (1,700,000) 0390 20810000 490070 OTHER SERVICE CHARGES (5,900) - - - 0390 20810000 490080 FLAT TO METER CONVERSION 3,002 - - - 0390 20810000 490800 KINGS CO DEBT SVC FEE 890 - - - 0390 20810000 491700 FIRE PROTECTION-PRIVATE (2,238) (1,000) (1,000) (1,000) 0390 20810000 491800 SERVICE ORDERS/JOB ORDERS (151,616) (90,000) (150,000) (150,000) 0390 20810000 491900 INDIRECT CHARGE (16,679) - - - 0390 20810000 540200 PENALTIES-LATE PYMT CHGS (521,153) (40,000) (200,000) (200,000) Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0390 20810000 540300 MISCELLANEOUS REVENUE 149,769 (100,000) (50,000) (50,000) 0390 20810000 540400 DEVLPR IMPR/CONTR CAPITAL (2,090,441) - - - 0390 20810000 542500 COLLECTIONS-BAD DEBTS (101) (7,000) (5,000) (5,000) 0390 20810000 570200 TRANSFERS IN (403,621) - (15,934) (15,934) 0390 20810000 570350 TRANSFERS - DEBT SERVICE 1,733,088 1,764,094 1,802,667 1,832,109 0390 20810000 701000 REGULAR EMPLOYEES 1,023,549 1,319,410 1,315,750 1,315,750 0390 20810000 701300 PART-TIME EMPLOYEES - 20,000 20,000 20,000 0390 20810000 701500 OVERTIME 38,070 30,000 40,000 40,000 0390 20810000 701800 INCENTIVE PAY 28,661 38,640 47,670 47,670 0390 20810000 702300 DIFFERENTIAL 72 6,490 - - 0390 20810000 702700 VACATION PAYOUT 10,928 4,000 5,000 5,000 0390 20810000 703000 STANDBY 28,628 18,190 20,000 20,000 0390 20810000 703400 CELL PHONE ALLOWANCE 1,320 1,320 1,770 1,770 0390 20810000 703600 CAR ALLOWANCE 275 - 2,100 2,100 0390 20810000 707110 RETIREMENT (67,708) 245,785 261,970 284,730 0390 20810000 707149 OTHER PERSONNEL BENEFITS 22,508 31,540 33,630 33,630 0390 20810000 707160 RETIREMENT-DEF COMP 21,735 27,570 32,700 32,700 0390 20810000 707169 WORKERS' COMP INSURANCE 104,498 91,518 137,672 137,672 0390 20810000 708601 INSURANCE-MEDICAL 115,398 139,720 180,810 180,810 0390 20810000 708602 INSURANCE-DENTAL 9,410 14,200 15,900 15,900 0390 20810000 708603 INSURANCE-VISION 1,672 2,300 2,460 2,460 0390 20810000 708604 INSURANCE-LIFE 1,293 4,980 4,880 4,880 0390 20810000 730000 UNIFORM EXPENSE 9,817 8,750 10,000 10,000 0390 20810000 732000 COMMUNICATIONS 4,937 5,500 5,500 5,500 0390 20810000 733000 LIABILITY INSURANCE 68,985 106,900 83,866 83,866 0390 20810000 740000 FLEET MAINTENANCE 221,375 214,100 222,517 222,517 0390 20810000 741000 FLEET REPLACEMENT RESERVE 100,945 100,590 104,228 104,228 0390 20810000 741200 EQUIPMENT MAINTENANCE 108,109 200,000 150,000 150,000 Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0390 20810000 742000 BUILDING MTCE OVERHEAD 20,227 18,250 27,793 27,793 0390 20810000 742100 BLDG CPTL/EQPT REPL RSRVE 3,079 3,062 2,127 2,127 0390 20810000 743100 COMPUTER REPLACEMNT RSRV 1,944 1,930 6,210 6,210 0390 20810000 743200 IT SERVICES 30,853 18,330 20,940 20,940 0390 20810000 743300 FUEL AND LUBE MAINTENANCE 5,461 - 7,000 7,000 0390 20810000 744000 OFFICE EXPENSE MISC 3,171 4,500 4,500 4,500 0390 20810000 745000 PUBLICATIONS AND DUES 85,208 90,000 100,000 100,000 0390 20810000 745500 POSTAGE AND FREIGHT 4,424 - - - 0390 20810000 747000 PRINTING 2,620 - - - 0390 20810000 749500 PROF AND SPEC SERVICES 114,368 45,000 205,000 140,000 0390 20810000 749600 GRP INSUR ADM EXPENSE (28,925) 17,960 33,020 33,020 0390 20810000 753000 CITY SERVICES ALLOCATION 945,524 1,064,803 1,183,025 1,183,025 0390 20810000 755000 OTHER CONTRACTUAL SERVICE 8,114 168,000 50,000 50,000 0390 20810000 756000 ADVERTISING & PUBLIC REL 33,997 30,000 30,000 30,000 0390 20810000 758000 RENTS AND LEASES-EQUIP 15,705 15,000 15,000 15,000 0390 20810000 760000 SPECIAL DEPARTMENTAL EXP 14,517 7,000 15,000 15,000 0390 20810000 760100 SYS REPR/NON-INVENT ITEMS 8,692 80,000 - - 0390 20810000 765000 CHEMICAL AND CHEMICAL SUPP 447,587 300,000 450,000 470,000 0390 20810000 773000 EMPLOYEE RECOGNITION 1,166 - - - 0390 20810000 777000 TRAINING/TRAVEL/MEETING 3,695 5,000 5,000 5,000 0390 20810000 778000 UTILITIES-ELECTRICITY 1,327,242 1,634,000 1,630,000 1,630,000 0390 20810000 778500 UTILITIES-GAS 3,609 8,000 5,000 5,000 0390 20810000 778800 UTILITIES-WATER 3,804 3,000 5,000 5,000 0390 20810000 788000 DEPRECIATION EXPENSE 2,317,855 2,313,805 2,320,000 2,320,000 0390 20810000 798000 BAD DEBT EXPENSE 4,787 20,000 10,000 10,000 0390 20810000 799000 MATERIALS/SUPP'S/INVENTRY 167,535 350,000 200,000 200,000 0390 20810000 799500 OPERATIONAL CAPITAL OUTLAY - 3,000 - - 0390 20810000 800000 CAPITALIZED CY ASSETS 10,187 - - - Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0390 20810000 824616 WELL 50 MEDIA FILTRATION 244,241 - - - 0390 20810000 945000 TRANSFERS OUT 71,328 71,328 71,328 71,328 20810000- (4,405,323) (504,435) (5,289,901) (5,997,699) 0391-WATER CAPITAL & RESERVE
0391 0391 440000 INTEREST INCOME (412,788) (97,000) (412,000) (412,000) 0391 0391 440001 GAIN/LOSS INVST FAIR VALU (385,142) - - - 0391 0391 751300 BANKING/INVESTMENT FEES 8,391 9,700 8,500 8,500 0391 0391 789000 PRIOR YEAR EXPENSES 44,970 - - - 0391-TOTA (744,569) (87,300) (403,500) (403,500) 0391-29100000 WATER CAPITAL & RESERVE
0391 29100000 800000 CAPITALIZED CY ASSETS (227,946) - - - 0391 29100000 820640 12TH AV WID/SPRINGCREST-SW 10,110 - - - 0391 29100000 821645 TANK 4 CHLORINATION 7,563 - - - 0391 29100000 823633 UNSCH MAIN EXTEN/REPL-WATER 4,048 - - - 0391 29100000 823637 NEW WATER SUPPLY WELL 57,383 - - - 0391 29100000 823651 AUTOMATED METER ZENNER EQ REPR 16,324 - - - 0391 29100000 823655 WELL 35 REHAB 160,453 - - - 0391 29100000 945000 TRANSFERS OUT 227,946 - - - 29100000- 255,881 - - - 0400-CITY PAYROLL REVOL FUND
0400 0400 440000 INTEREST INCOME (26,202) (5,100) - - 0400 0400 440001 GAIN/LOSS INVST FAIR VALU (41,640) - - - 0400 0400 751300 BANKING/INVESTMENT FEES 573 510 - - 0400-TOTA (67,268) (4,590) - - 0405-MEDICAL FUND
0405 0405 440000 INTEREST INCOME (44,454) (3,300) (44,000) (44,000) 0405 0405 440001 GAIN/LOSS INVST FAIR VALU (37,202) - - - Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0405 0405 542700 COST REIMBURSEMENT (4,078) - - - 0405 0405 575701 INSUR-P/R DED MEDICAL (2,967,041) (2,877,660) (3,000,000) (3,000,000) 0405 0405 575702 INSUR-P/R DED DENTAL (237,379) (245,340) (240,000) (240,000) 0405 0405 575703 INSUR-P/R DED VISION (35,427) (37,420) (36,000) (36,000) 0405 0405 719603 SELF INS MEDICAL 1,260,415 2,678,310 1,450,000 1,450,000 0405 0405 719604 SELF INS PRESCRIPTIONS 564,339 742,660 600,000 600,000 0405 0405 719605 SELF INS DENTAL 182,960 153,000 200,000 200,000 0405 0405 719606 SELF INS STOP-LOSS REIM (77,135) (522,950) (400,000) (400,000) 0405 0405 719607 PRESCRIPTION REBATES (264,889) (556,260) (250,000) (250,000) 0405 0405 719608 SELF INS VISION 35,728 35,000 35,000 35,000 0405 0405 743200 IT SERVICES - - 1,243 1,243 0405 0405 749503 WELLNESS - - 300,000 300,000 0405 0405 749600 GRP INSUR ADM EXPENSE 996,156 997,390 1,000,000 1,000,000 0405 0405 751300 BANKING/INVESTMENT FEES 887 - 1,000 1,000 0405 0405 753000 CITY SERVICES ALLOCATION - - 11,159 11,159 0405 0405 910300 ALOC-GROUP HEALTH INSURNCE 546,352 (358,230) (558,753) (558,753) 0405-TOTA (80,770) 5,200 (930,351) (930,351) 0409-LIABILITY INSURANCE FUND
0409 0409 440000 INTEREST INCOME (58,612) (10,400) (58,000) (58,000) 0409 0409 440001 GAIN/LOSS INVST FAIR VALU (60,978) - - - 0409 0409 751300 BANKING/INVESTMENT FEES 1,132 1,100 1,200 1,200 0409-TOTA (118,458) (9,300) (56,800) (56,800) 0409-13090000 LIABILITY INSURANCE
0409 13090000 540300 MISCELLANEOUS REVENUE (886,844) - - - 0409 13090000 542700 COST REIMBURSEMENT - - (500,000) (500,000) 0409 13090000 733000 LIABILITY INSURANCE 1,613,910 900,000 1,700,000 1,700,000 0409 13090000 733300 INSUR-LIABILITY DEDUCT - 20,000 - - Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0409 13090000 733400 BUILDING,PROPERTY,VESSEL - 161,000 - - 0409 13090000 733700 INSURANCE-BONDS - 9,180 - - 0409 13090000 733800 SPECIAL-LITIGATION EXPENS 239,462 450,000 800,000 800,000 0409 13090000 733900 EMPLYMNT RISK MNGMNT AUTH 7,575 7,000 7,600 7,600 0409 13090000 743200 IT SERVICES - - 4,238 4,238 0409 13090000 753000 CITY SERVICES ALLOCATION - - 38,034 38,034 0409 13090000 910000 ALOC-TRANSFERS/REIMB (985,532) (1,527,180) (1,903,218) (1,903,218) 0409 13090000 945000 TRANSFERS OUT 11,428 - - - 13090000- (0) 20,000 146,654 146,654 0410-WORKER'S COMP FUND
0410 0410 440000 INTEREST INCOME (189,702) (36,000) (189,000) (189,000) 0410 0410 440001 GAIN/LOSS INVST FAIR VALU (158,665) - - - 0410 0410 751300 BANKING/INVESTMENT FEES 3,768 3,600 4,000 4,000 0410-TOTA (344,599) (32,400) (185,000) (185,000) 0410-13100000 WORKERS' COMPENSATION
0410 13100000 540300 MISCELLANEOUS REVENUE (36,133) - - - 0410 13100000 542700 COST REIMBURSEMENT (3,963) - - - 0410 13100000 707169 WORKERS' COMP INSURANCE 1,420,319 1,750,000 1,800,000 1,800,000 0410 13100000 733000 LIABILITY INSURANCE 885,000 - - - 0410 13100000 743200 IT SERVICES - - 5,276 5,276 0410 13100000 753000 CITY SERVICES ALLOCATION - - 47,356 47,356 0410 13100000 771000 SAFETY AWARENESS 424 10,000 5,000 5,000 0410 13100000 771200 ERGONOMIC RELATED EXPENSE 8,729 10,000 10,000 10,000 0410 13100000 910000 ALOC-TRANSFERS/REIMB (2,274,375) (1,686,312) (2,367,102) (2,367,102) 13100000- - 83,688 (499,470) (499,470) 0414-COMPUTER REPL RESERVE
0414 0414 440000 INTEREST INCOME (12,777) (2,950) (12,000) (12,000) Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0414 0414 440001 GAIN/LOSS INVST FAIR VALU (9,708) - - - 0414 0414 751300 BANKING/INVESTMENT FEES 252 300 400 400 0414-TOTA (22,233) (2,650) (11,600) (11,600) 0414-13140000 COMPUTER REPL RESERVE
0414 13140000 570200 TRANSFERS IN (54,646) - - - 0414 13140000 788000 DEPRECIATION EXPENSE 243,687 233,000 245,000 245,000 0414 13140000 800121 COMPUTER/MDT/MONITOR 38,714 17,000 - - 0414 13140000 910000 ALOC-TRANSFERS/REIMB (114,490) (114,490) (243,960) (243,960) 13140000- 113,265 135,510 1,040 1,040 0415-INFORMATION TECH SERV FUND
0415 0415 751300 BANKING/INVESTMENT FEES 14 - 20 20 0415 0415 793000 PRINCIPAL PAYMENT - - 9,421 9,368 0415 0415 796000 INTEREST EXPENSE 6,989 6,567 6,155 5,741 0415-TOTA 7,003 6,567 15,596 15,129 0415-13150000 I T S INFORMATIONAL TECH SERV
0415 13150000 701000 REGULAR EMPLOYEES 278,123 296,260 306,450 306,450 0415 13150000 701800 INCENTIVE PAY 6,122 5,950 5,950 5,950 0415 13150000 703400 CELL PHONE ALLOWANCE 3,000 3,000 2,400 2,400 0415 13150000 707110 RETIREMENT 47,357 42,430 67,370 74,700 0415 13150000 707149 OTHER PERSONNEL BENEFITS 12,972 13,410 15,070 15,070 0415 13150000 707160 RETIREMENT-DEF COMP 3,550 5,870 5,870 5,870 0415 13150000 707169 WORKERS' COMP INSURANCE 3,813 5,084 5,829 5,829 0415 13150000 708601 INSURANCE-MEDICAL 17,532 21,690 25,380 25,380 0415 13150000 708602 INSURANCE-DENTAL 896 1,890 2,210 2,210 0415 13150000 708603 INSURANCE-VISION 254 380 450 450 0415 13150000 708604 INSURANCE-LIFE 432 780 780 780 0415 13150000 732000 COMMUNICATIONS 922 950 950 950 Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0415 13150000 733000 LIABILITY INSURANCE - - 6,373 6,373 0415 13150000 741000 FLEET REPLACEMENT RESERVE - - 1,788 1,788 0415 13150000 743000 COMPUTER MAINTENANCE 11,119 12,500 14,000 14,000 0415 13150000 743200 IT SERVICES - - 3,969 3,969 0415 13150000 744000 OFFICE EXPENSE MISC 247 300 300 300 0415 13150000 745000 PUBLICATIONS AND DUES 500 500 500 500 0415 13150000 745500 POSTAGE AND FREIGHT 86 100 250 250 0415 13150000 749500 PROF AND SPEC SERVICES 397,994 298,297 510,000 512,000 0415 13150000 749600 GRP INSUR ADM EXPENSE - 2,990 5,503 5,503 0415 13150000 753000 CITY SERVICES ALLOCATION - - 43,664 43,664 0415 13150000 760000 SPECIAL DEPARTMENTAL EXP 3,424 - - - 0415 13150000 777000 TRAINING/TRAVEL/MEETING 5,112 5,000 6,000 7,000 0415 13150000 778000 UTILITIES-ELECTRICITY 2,655 2,200 3,000 3,000 0415 13150000 778500 UTILITIES-GAS 128 450 450 450 0415 13150000 788300 AMORTIZATION EXPENSE LEASES 59,467 - - - 0415 13150000 796000 INTEREST EXPENSE 3,105 - - - 0415 13150000 800000 CAPITALIZED CY ASSETS (129,873) - - - 0415 13150000 800121 COMPUTER/MDT/MONITOR 35 - - - 0415 13150000 800123 SOFTWARE/LICENSES 70,237 - - - 0415 13150000 823025 TRAINING ROOM TECH UPGRADE 16,522 - - - 0415 13150000 910000 ALOC-TRANSFERS/REIMB (1,199,335) (720,031) (757,211) (757,211) 0415 13150000 945000 TRANSFERS OUT 54,646 - - - 13150000- (328,957) - 277,295 287,625 0416-BUILDING MAINTENANCE FUND
0416 0416 440000 INTEREST INCOME - (3,200) - - 0416 0416 751300 BANKING/INVESTMENT FEES 33 320 50 50 0416 0416 793000 PRINCIPAL PAYMENT - - 22,369 22,242 0416 0416 796000 INTEREST EXPENSE 16,594 15,592 14,613 13,631 Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0416-TOTA 16,628 12,712 37,032 35,923 0416-17502100 BUILDING MAINTENANCE
0416 17502100 446150 CIVIC CENTER RENTS (913) - - - 0416 17502100 446170 218 N DOUTY RENT 0 (63,890) - - 0416 17502100 540300 MISCELLANEOUS REVENUE (273) - (280) (280) 0416 17502100 570350 TRANSFERS - DEBT SERVICE 44,739 47,170 49,714 52,375 0416 17502100 701000 REGULAR EMPLOYEES 407,061 420,170 477,210 477,210 0416 17502100 701300 PART-TIME EMPLOYEES - 24,000 30,000 30,000 0416 17502100 701500 OVERTIME 668 - 1,000 1,000 0416 17502100 701800 INCENTIVE PAY 8,999 9,240 12,670 12,670 0416 17502100 702300 DIFFERENTIAL 8 - - - 0416 17502100 702700 VACATION PAYOUT 2,580 - 4,000 4,000 0416 17502100 703400 CELL PHONE ALLOWANCE - - 360 360 0416 17502100 703600 CAR ALLOWANCE - - 1,200 1,200 0416 17502100 707110 RETIREMENT 81,968 60,290 101,660 112,010 0416 17502100 707149 OTHER PERSONNEL BENEFITS 10,233 8,950 16,170 16,170 0416 17502100 707160 RETIREMENT-DEF COMP 5,460 5,870 8,410 8,410 0416 17502100 707169 WORKERS' COMP INSURANCE 26,693 35,591 13,600 13,600 0416 17502100 708601 INSURANCE-MEDICAL 51,029 45,830 70,400 70,400 0416 17502100 708602 INSURANCE-DENTAL 2,895 4,730 6,750 6,750 0416 17502100 708603 INSURANCE-VISION 687 770 1,100 1,100 0416 17502100 708604 INSURANCE-LIFE 576 1,830 1,960 1,960 0416 17502100 730000 UNIFORM EXPENSE 3,153 3,110 3,500 3,500 0416 17502100 732000 COMMUNICATIONS 7,775 6,377 8,000 8,000 0416 17502100 733000 LIABILITY INSURANCE - - 14,871 14,871 0416 17502100 740000 FLEET MAINTENANCE 8,730 11,640 12,053 12,053 0416 17502100 741000 FLEET REPLACEMENT RESERVE 5,790 7,720 9,383 9,383 0416 17502100 742000 BUILDING MTCE OVERHEAD - - 14 14 Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0416 17502100 743100 COMPUTER REPLACEMNT RSRV 548 730 3,549 3,549 0416 17502100 743200 IT SERVICES 14,212 10,470 12,119 12,119 0416 17502100 744000 OFFICE EXPENSE MISC 170 400 400 400 0416 17502100 749600 GRP INSUR ADM EXPENSE - 6,980 12,841 12,841 0416 17502100 753000 CITY SERVICES ALLOCATION - - 77,566 77,566 0416 17502100 755000 OTHER CONTRACTUAL SERVICE 138,356 143,993 145,000 145,000 0416 17502100 758000 RENTS AND LEASES-EQUIP - 500 1,200 1,200 0416 17502100 760000 SPECIAL DEPARTMENTAL EXP 67,213 55,000 80,000 65,000 0416 17502100 773000 EMPLOYEE RECOGNITION 41 - - - 0416 17502100 777000 TRAINING/TRAVEL/MEETING 130 500 1,000 1,000 0416 17502100 778000 UTILITIES-ELECTRICITY 108,764 141,000 141,000 141,000 0416 17502100 778500 UTILITIES-GAS 12,999 27,000 20,000 20,000 0416 17502100 778800 UTILITIES-WATER 26,533 19,500 27,000 27,000 0416 17502100 779000 UTILITIES-OTHER 1,552 4,500 2,000 2,000 0416 17502100 799500 OPERATIONAL CAPITAL OUTLAY - - 10,000 10,000 0416 17502100 910000 ALOC-TRANSFERS/REIMB - - (1,085,586) (1,085,586) 0416 17502100 911900 ALOC-BUILDING RENTAL (1,001,276) (920,792) - - 0416 17502100 945000 TRANSFERS OUT 5,285 5,285 5,285 5,285 17502100- 42,384 124,464 297,119 295,130 0417-BLDG (CITY) RESERVE
0417 0417 440000 INTEREST INCOME (37,314) (5,600) (37,000) (37,000) 0417 0417 440001 GAIN/LOSS INVST FAIR VALU (26,224) - - - 0417 0417 751300 BANKING/INVESTMENT FEES 738 570 1,000 1,000 0417-TOTA (62,800) (5,030) (36,000) (36,000) 0417-17502102 BLDG (CITY) RESERVES
0417 17502102 788000 DEPRECIATION EXPENSE 73,728 50,000 75,000 75,000 0417 17502102 800000 CAPITALIZED CY ASSETS (152,733) - - - Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0417 17502102 800112 HVAC/FURNACE/COOLING 23,151 25,000 - - 0417 17502102 800200 CAPITAL IMPRV PROJECTS - 25,000 - - 0417 17502102 823606 CIVIC AUD ACOUSTIC CEILNG REPL 152,733 - - - 0417 17502102 824603 CARNEGIE BLDG ROOF UNDERLAYMNT 575 - - - 0417 17502102 910000 ALOC-TRANSFERS/REIMB (403,169) (403,169) (327,126) (327,126) 17502102- (305,715) (303,169) (252,126) (252,126) 0418-BLDG (OTHER) OPERATIONS
0418 0418 440000 INTEREST INCOME (6,139) (1,200) (6,100) (6,100) 0418 0418 440001 GAIN/LOSS INVST FAIR VALU (5,463) - - - 0418 0418 751300 BANKING/INVESTMENT FEES 124 120 200 200 0418-TOTA (11,478) (1,080) (5,900) (5,900) 0447-FLEET MAINT OPER FUND
0447 0447 440000 INTEREST INCOME - (1,400) - - 0447 0447 751300 BANKING/INVESTMENT FEES 47 140 100 100 0447 0447 793000 PRINCIPAL PAYMENT - - 31,673 31,493 0447 0447 796000 INTEREST EXPENSE 23,496 22,077 20,691 19,301 0447-TOTA 23,543 20,817 52,464 50,894 0447-20400000 FLEET MAINTENANCE OPER
0447 20400000 540300 MISCELLANEOUS REVENUE (4,682) - - - 0447 20400000 570125 SUBROGATION REIMBURSEMENT (13,444) - - - 0447 20400000 701000 REGULAR EMPLOYEES 598,663 701,370 767,440 767,440 0447 20400000 701500 OVERTIME 106 3,072 3,000 3,000 0447 20400000 701800 INCENTIVE PAY 13,140 17,300 17,890 17,890 0447 20400000 702700 VACATION PAYOUT 2,933 - 3,000 3,000 0447 20400000 703400 CELL PHONE ALLOWANCE 2,000 1,200 2,760 2,760 0447 20400000 703600 CAR ALLOWANCE - - 1,200 1,200 0447 20400000 707110 RETIREMENT 59,745 100,900 161,220 177,310 Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0447 20400000 707132 TOOLS ALLOWANCE 5,500 7,000 7,000 7,000 0447 20400000 707149 OTHER PERSONNEL BENEFITS 11,007 18,350 21,610 21,610 0447 20400000 707160 RETIREMENT-DEF COMP 12,806 15,640 18,180 18,180 0447 20400000 707169 WORKERS' COMP INSURANCE 34,319 45,759 19,429 19,429 0447 20400000 708601 INSURANCE-MEDICAL 78,646 74,670 113,720 113,720 0447 20400000 708602 INSURANCE-DENTAL 4,326 5,680 8,960 8,960 0447 20400000 708603 INSURANCE-VISION 801 1,150 1,400 1,400 0447 20400000 708604 INSURANCE-LIFE 646 2,610 2,740 2,740 0447 20400000 730000 UNIFORM EXPENSE 6,342 5,200 6,000 6,000 0447 20400000 732000 COMMUNICATIONS 431 500 500 500 0447 20400000 733000 LIABILITY INSURANCE - - 21,245 21,245 0447 20400000 740000 FLEET MAINTENANCE 37,883 50,510 49,311 49,311 0447 20400000 741000 FLEET REPLACEMENT RESERVE 11,805 15,740 30,709 30,709 0447 20400000 741100 RADIO MAINTENANCE 125 2,000 1,000 1,000 0447 20400000 741200 EQUIPMENT MAINTENANCE 14,904 5,200 7,000 7,000 0447 20400000 742000 BUILDING MTCE OVERHEAD 40,743 54,320 75,893 75,893 0447 20400000 742100 BLDG CPTL/EQPT REPL RSRVE 6,837 9,115 6,333 6,333 0447 20400000 743100 COMPUTER REPLACEMNT RSRV 1,830 2,440 9,758 9,758 0447 20400000 743200 IT SERVICES 39,075 28,800 30,099 30,099 0447 20400000 743300 FUEL AND LUBE MAINTENANCE 1,056,593 1,060,000 1,280,000 1,280,000 0447 20400000 743400 TIRES AND TUBES 272,803 275,000 310,000 310,000 0447 20400000 744000 OFFICE EXPENSE MISC 748 500 800 800 0447 20400000 745000 PUBLICATIONS AND DUES 72,361 80,000 75,000 75,000 0447 20400000 747000 PRINTING 306 500 500 500 0447 20400000 749500 PROF AND SPEC SERVICES 196,853 174,450 210,000 210,000 0447 20400000 749600 GRP INSUR ADM EXPENSE - 8,980 18,345 18,345 0447 20400000 753000 CITY SERVICES ALLOCATION - - 158,900 158,900 0447 20400000 760000 SPECIAL DEPARTMENTAL EXP 598,762 632,400 675,000 675,000 Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0447 20400000 773000 EMPLOYEE RECOGNITION 778 - - - 0447 20400000 777000 TRAINING/TRAVEL/MEETING 452 1,500 10,000 7,000 0447 20400000 778000 UTILITIES-ELECTRICITY 33,419 64,000 70,000 70,000 0447 20400000 778500 UTILITIES-GAS 14,786 26,000 20,000 20,000 0447 20400000 778800 UTILITIES-WATER 4,961 4,860 7,500 7,500 0447 20400000 788000 DEPRECIATION EXPENSE - 6,640 6,640 6,640 0447 20400000 799000 MATERIALS/SUPP'S/INVENTRY (2,330) - - - 0447 20400000 799500 OPERATIONAL CAPITAL OUTLAY 12,657 - - - 0447 20400000 910000 ALOC-TRANSFERS/REIMB (3,527,630) (3,428,770) (3,545,596) (3,545,596) 0447 20400000 941500 SUBROGATION EXPENSE 43,478 - - - 20400000- (254,518) 74,586 684,486 697,576 0448-FLEET REPLACEMENT RESERVE
0448 0448 440000 INTEREST INCOME (654,392) (92,000) (654,000) (654,000) 0448 0448 440001 GAIN/LOSS INVST FAIR VALU (591,688) - - - 0448 0448 751300 BANKING/INVESTMENT FEES 13,222 9,300 14,000 14,000 0448-TOTA (1,232,858) (82,700) (640,000) (640,000) 0448-20500000 FLEET REPLACEMENT RESERVE
0448 20500000 542200 GAIN/LOSS ON SALE ASSETS 483,364 - - - 0448 20500000 570200 TRANSFERS IN (992,504) - - - 0448 20500000 788000 DEPRECIATION EXPENSE 709,816 849,000 849,000 849,000 0448 20500000 800000 CAPITALIZED CY ASSETS 562,128 - - - 0448 20500000 822300 STREETS WATER TRK/REPL 129,190 132,380 - - - 0448 20500000 822301 REFUSE REAR LOADER/REPL 342 246,350 - - - 0448 20500000 823310 FIRE CHEVY TAHOE 36,972 - - - 0448 20500000 824301 FIRE ENGINE PUMPER/REPL 161 1,008,656 - - - 0448 20500000 910000 ALOC-TRANSFERS/REIMB (2,235,710) (2,419,380) (2,419,380) (2,419,380) 0448 20500000 945000 TRANSFERS OUT 953,373 - - - Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
20500000- 904,825 (1,570,380) (1,570,380) (1,570,380) 0450-16100100 FIRE CAP/EQUIP REPL RES
0450 16100100 788000 DEPRECIATION EXPENSE 70,441 77,500 - - 16100100- 70,441 77,500 - - 0451-POLICE CAP/EQ REP RESV FUND
0451 0451 440000 INTEREST INCOME (1,061) (200) - - 0451 0451 440001 GAIN/LOSS INVST FAIR VALU (944) - - - 0451 0451 751300 BANKING/INVESTMENT FEES 21 20 - - 0451-TOTA (1,984) (180) - - 0452-AQUATICS CAP/EQ RR FUND
0452 0452 440000 INTEREST INCOME (7,302) (1,500) - - 0452 0452 440001 GAIN/LOSS INVST FAIR VALU (6,503) - - - 0452 0452 751300 BANKING/INVESTMENT FEES 148 160 - - 0452-TOTA (13,657) (1,340) - - 0452-17140100 AQUATICS CAP/EQ REPL RES
0452 17140100 800199 MISC-NON CATAGORIZED EQUIP 730 10,000 - - 17140100- 730 10,000 - - 0506-RDA PROJECT OPERATIONS
0506 0506 440000 INTEREST INCOME (9,629) (1,800) (9,600) (9,600) 0506 0506 440001 GAIN/LOSS INVST FAIR VALU (8,569) - - - 0506 0506 751300 BANKING/INVESTMENT FEES 195 185 250 250 0506 0506 789000 PRIOR YEAR EXPENSES 97,072 - - - 0506-TOTA 79,069 (1,615) (9,350) (9,350) 0511-MISC CASH DEP TRUST FUND
0511 0511 440000 INTEREST INCOME - (46,000) - - 0511 0511 751300 BANKING/INVESTMENT FEES - 4,700 - - 0511-TOTA - (41,300) - - Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0514-POLICE-TRUST/EVD/SUBP FUND
0514 0514 440000 INTEREST INCOME - (300) - - 0514 0514 751300 BANKING/INVESTMENT FEES - 40 - - 0514 0514 796000 INTEREST EXPENSE 32 - - - 0514-TOTA 32 (260) - - 0515-POLICE DEPT GRANTS
0515 0515 440000 INTEREST INCOME - (160) - - 0515 0515 751300 BANKING/INVESTMENT FEES - 20 - - 0515 0515 789000 PRIOR YEAR EXPENSES 25,649 - - - 0515-TOTA 25,649 (140) - - 0518-COPS
0518 0518 440000 INTEREST INCOME (25,186) - (25,000) (25,000) 0518 0518 440001 GAIN/LOSS INVST FAIR VALU 3,760 - - - 0518 0518 751300 BANKING/INVESTMENT FEES 473 - 600 600 0518-TOTA (20,953) - (24,400) (24,400) 0518-05181500 COPS
0518 05181500 474101 STATE GRNT FUNDING (881,848) - (882,000) (882,000) 0518 05181500 701000 REGULAR EMPLOYEES 121,078 - 201,010 201,010 0518 05181500 701500 OVERTIME 18,553 - - - 0518 05181500 701800 INCENTIVE PAY 1,167 - 5,030 5,030 0518 05181500 702000 HOLIDAY-IN-LIEU 3,851 - 3,500 3,500 0518 05181500 702700 VACATION PAYOUT 1,481 - 1,000 1,000 0518 05181500 703300 UNIFORM ALLOWANCE 1,000 - 2,400 2,400 0518 05181500 707110 RETIREMENT 17,305 - 32,290 32,760 0518 05181500 707149 OTHER PERSONNEL BENEFITS 2,681 - 4,110 4,110 0518 05181500 707160 RETIREMENT-DEF COMP 2,255 - 3,910 3,910 0518 05181500 708601 INSURANCE-MEDICAL 6,457 - 9,500 9,500 Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0518 05181500 708602 INSURANCE-DENTAL 251 - 2,210 2,210 0518 05181500 708603 INSURANCE-VISION 76 - 150 150 0518 05181500 708604 INSURANCE-LIFE 105 - 520 520 0518 05181500 743200 IT SERVICES - - 413 413 0518 05181500 753000 CITY SERVICES ALLOCATION - - 8,625 8,625 0518 05181500 759000 RENTS AND LEASES - VEHICLES - - 90,000 17,000 0518-TOTA (705,588) - (517,332) (589,862) 0519-SUBDIVISION DEP TR FUND
0519 0519 440000 INTEREST INCOME - (640) - - 0519 0519 751300 BANKING/INVESTMENT FEES - 70 - - 0519-TOTA - (570) - - 0520-TRAFFIC SAFETY FUND
0520 0520 430000 VEHICLE CODE FINES (23,037) (5,000) (15,000) (15,000) 0520 0520 430100 PC REALIGNMENT (3,266) (10,000) (4,000) (4,000) 0520 0520 430200 PC LITTER FEES (39) - - - 0520 0520 430300 PC1463.12 RAILROAD (111) - (110) (110) 0520 0520 430501 PARKING FINES-HANFORD (11,239) (14,000) (14,000) (14,000) 0520 0520 432400 STOP SIGN VIOLATOR FEE (2,830) (4,200) (3,000) (3,000) 0520 0520 432500 TRAFFIC VIOLATORS SCHOOL - (3,000) - - 0520 0520 440000 INTEREST INCOME (5,043) (300) (5,000) (5,000) 0520 0520 440001 GAIN/LOSS INVST FAIR VALU (3,413) - - - 0520 0520 751300 BANKING/INVESTMENT FEES 99 30 100 100 0520-TOTA (48,879) (36,470) (41,010) (41,010) 0901-LT DEBT FUND
0901 0901 476122 LEASE & OTHER FIN PROCEEDS - 89,571 - - 0901 0901 788000 DEPRECIATION EXPENSE - 22,250 - - 0901 0901 793000 PRINCIPAL PAYMENT - (22,193) - - Exhibit B

Fund Org Acct Acct Description FY24 Actuals
FY25 Original
Budget
FY26
Proposed
Budget
FY27
Proposed
Budget
Budget Detail for FY26 & 27
0523-TOTA - 89,628 - - 0999-INVEST CLEARING- TRS FUND
0999 0999 741300 SOFTWARE MAINTENANCE - 3,780 - - 0999 0999 789000 PRIOR YEAR EXPENSES 7,138 - - - 0999-TOTA 7,138 3,780 - - Exhibit B

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future 0001 General Fund
Beginning fund balance available (estimated) 0 -913,110 -1,610,450 -4,323,283 -6,207,158 -6,344,693 Capital requests -2,096,084 -4,111,140 -15,123,883 -17,573,625 -137,535 -1,391,280 Grant funding 1,182,974 3,413,800 12,411,050 15,689,750 0 1,391,280 Estimated reserve contribution required -913,110 -1,610,450 -4,323,283 -6,207,158 -6,344,693 -6,344,693 G REPLACE DOWNTOWN BANNER POLES 1,391,280 1,391,280
GENERATOR - CIVIC AUDITORIUM (PUBLIC SAFETY RADIOS) 20,000 20,000 GENERATOR - PAL BUILDING DISASTER RECOVERY 20,000 20,000 REGISTRATION SOFTWARE FOR PARKS & COMM SERV 45,718 39,648 3,035 3,035 G HEROES PARK 11,947,892 3,747,892 4,000,000 4,200,000
M-F EQUIPMENT FOR CONSTRUCTION INSPECTORS AND USA POSITION 3,000 3,000 M-F UTILITY TRUCK FOR USA POSITION 10,750 10,750
M-F PUBLIC WORKS BUILDING REMODEL 48,000 5,500 42,500
HARRIS BALL PARK / BROWN STREET PARKING LOT 425,000 425,000 M-F INDOOR MULTI-GENERATIONAL FACILITY 600,000 25,000 575,000 PEREGRINE DATA SYSTEM 100,000 50,000 50,000
M-F PARKS DEPT. TRUCK/ RPL 65 35,589 35,589
M-F PARKS DEPT. TRUCK/ RPL 68 36,499 36,499
M-F PARKS DEPT. TRUCK/ RPL 64 36,259 36,259
M-F BUILDING DEPT. TRUCK (EV)/ RPL 88 40,526 40,526
PLANNING DEPT. TRUCK (EV)/ RPL 221 58,366 58,366
M-F STREETS DEPT. TRUCK/ RPL 136 31,959 31,959
M-F PARKS DEPT. TRUCK/ RPL 62 36,499 36,499
M-F CITY HALL GENERATOR/ RPL 379, SUPPORTS EOC 200,000 200,000 M-F PD GENERATOR/ RPL 224 155,323 155,323
PARKS DEPT. TRUCK (EV)/ RPL 107 58,366 58,366
M-F FIRE VEHICLE/ RPL 112 3,865 3,865
PD VEHICLE/ RPL 611 46,625 46,625
PD VEHICLE/ RPL 11 36,835 36,835
M-F COMMUNITY DEVELOPMENT REMODEL 150,000 150,000
G M-F VETERANS BUILDING REHAB 709,530 58,530 651,000
COURTHOUSE PARKING LOT RECONSTRUCTION 949,000 949,000
REPL DRIVEWAY APPROACH-GOLDEN ONE CREDIT UNION PUBLIC PARKING LOT 35,000 35,000 G M-F 12TH AVE AT HAYDEN AVE 821,364 107,664 713,700
G M-F GRANGEVILLE BLVD AT 9TH AVE ROUNDABOUT 5,181,880 340,780 386,100 4,455,000 G FAST TRACK HANFORD: HIGH SPEED RAIL CONNECTIVITY & HISTORIC DOWNTOWN IMPROV 15,523,000 500,000 3,533,250 11,489,750 G M-F GRADE SEPARATION DESIGN 1,656,000 676,000 980,000 G ITS PLAN 183,000 183,000
G M-F CARNEGIE BUILDING REHAB 422,800 422,800
AGRICULTURAL MITIGATION PROGRAM DEVELOPMENT 200,000 200,000 SEPARATE ELECTRIC SERVICE FROM COURTHOUSE TO BASTILLE (DUE TO SALE) 80,000 80,000 REPLACE DRIVEWAY APPROACH AT CITY PARKING LOT #4 49,500 49,500 REPLACE DRIVEWAY APPROACH AT CITY HALL PARKING LOT 57,680 57,680 M-F CITY REFUSE ENCLOSURES REBUILD (13) LOCATIONS 684,794 684,794 M-F PUBLIC WORKS ENCLOSED WAREHOUSE 250,000 250,000
EXPLOSIVE BREACHING KIT 16,000 16,000
ROMEO X SIGHTS 29,560 29,560
SNIPER NIGHT VISION 18,800 18,800
DRONE PROGRAM EXPANSION 69,000 19,000 50,000
EVIDENCE 3D SCANNING MACHINE 75,000 75,000
IN CAR CAMERAS 241,680 120,840 120,840
LESS LETHAL SHOTGUNS 16,000 16,000
CRITICAL INCIDENT RESPONSE MONITORING SYSTEM 36,000 36,000 AUTO EXTRICATION EQUIPMENT REPLACEMENT 270,000 90,000 90,000 90,000

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future FIRE ENGINE 42 EQUIPMENT PURCHASE 170,000 170,000
FIRE ENGINE 41 EQUIPMENT PURCHASE 170,000 170,000
FLOCK CAMERAS (12) 79,000 43,000 36,000
RIFLE REPLACEMENT 125,000 125,000
REPLACE F-250 BATTALION CHIEF PICK UP WITH BUILD-UP/ RPL 168 90,000 90,000 CENTENNIAL AND COE PARK BASKETBALL RENOVATION 300,000 150,000 150,000 ADA PARKS/RECREATION MODIFICATIONS 133,500 44,500 44,500 44,500 Total 0001 General Fund 44,181,439 3,747,892 2,096,084 4,111,140 15,123,883 17,573,625 137,535 1,391,280 0004 Accumulated Capital Outlay
Beginning fund balance available (estimated) 187,033 187,033 187,033 187,033 187,033 187,033 Capital requests 0 0 0 0 0 0
Ending fund balance available (estimated) 187,033 187,033 187,033 187,033 187,033 187,033 YAC CONCESSION BLDG RESTORATION 305,541 305,541
CITY HALL SECURITY PROJECT 46,495 46,495
Total 0004 Accumulated Capital Outlay 352,036 352,036 0 0 0 0 0 0 0011 Measure H
Beginning fund balance available (estimated) 0 0 0 0 0 0 Capital requests -15,458,000 -15,619,000 -17,950,000 -13,725,000 -15,557,000 -27,925,000 Estimated revenue 15,458,000 15,619,000 17,950,000 13,725,000 15,557,000 27,925,000 Ending fund balance available (estimated) 0 0 0 0 0 0
MEASURE H: EXISTING PARKS ADDITIONAL MAINTENANCE 970,000 160,000 162,000 162,000 162,000 162,000 162,000 MEASURE H: FIRE LADDER TRUCK 2,400,000 2,400,000
MEASURE H: FIRE ENGINE 1,200,000 1,200,000
MEASURE H: COMMUNITY CLEANUP AND ABATEMENT FOR CODE COMPLIANCE 600,000 100,000 100,000 100,000 100,000 100,000 100,000 MEASURE H: CITY OWNED BUILDING MAINTENANCE IMPROVEMENT PROJECT 1,650,000 151,000 299,000 300,000 300,000 300,000 300,000 MEASURE H: EXISTING PARKS ADDITIONAL IMPROVEMENTS 1,695,000 280,000 283,000 283,000 283,000 283,000 283,000 MEASURE H: FIRE STATION IMPROVEMENTS/EQUIPMENT 600,000 100,000 100,000 100,000 100,000 100,000 100,000 MEASURE H: TWO (2) PARK MAINTENANCE VEHICLES 120,000 120,000 MEASURE H: TWO (2) CODE ENFORCEMENT VEHICLES 120,000 120,000 MEASURE H: FIRE COMMUNICATIONS UPDATE PROJECT 849,000 849,000 MEASURE H: ROAD REHABILITATION AND PAVEMENT PRESERVATION 36,900,000 6,000,000 6,180,000 6,180,000 6,180,000 6,180,000 6,180,000 MEASURE H: FIRE STATION #4 8,720,000 600,000 295,000 7,825,000 MEASURE H: PUBLIC SAFETY BUILDING 48,000,000 6,000,000 7,000,000 3,000,000 6,600,000 4,600,000 20,800,000 MEASURE H: TWO (2) COMMUNITY ENHANCEMENT OFFICER VEHICLES 290,000 130,000 160,000 MEASURE H: EIGHT (8) NEW POLICE VEHICLES & UPFITTING FOR NEW SWORN STAFF 2,120,000 848,000 1,272,000 Total 0011 Measure H 106,234,000 0 15,458,000 15,619,000 17,950,000 13,725,000 15,557,000 27,925,000 0044 Gas Tax
Beginning fund balance available (estimated) -711,093 -3,773 990,302 935,901 1,654,180 1,561,180 Capital requests -892,680 -605,925 -1,654,401 -881,721 -1,693,000 -638,000 Estimated revenue 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 Ending fund balance available (estimated) -3,773 990,302 935,901 1,654,180 1,561,180 2,523,180 STREETS DEPT TILT TRAILER 30,000 30,000
M-F LACEY BLVD WIDEN/RECONST MAGNA CARTA TO 13TH 1,000,000 1,000,000 GRADE SEP FEASBLTY/GRGVL (MATCHING FUNDS) 302,801 302,801

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future PAVEMENT RESURFACING TREATMENT 1,135,617 1,135,617
STREET DIVISION MAINTENANCE 3,187,500 637,500 425,000 425,000 425,000 425,000 425,000 425,000 NEW SIDEWALK/ADA IMPROVEMENTS 410,968 50,968 60,000 60,000 60,000 60,000 60,000 60,000 ANNUAL INTERSECTION UPGRADES 612,000 153,000 153,000 153,000 153,000 PLACE LANDSCAPE BARK IN CENTER MEDIANS 165,000 55,000 55,000 55,000 HAROLD ST WIDENING & RECONSTRUCTION 496,721 100,000 396,721 CENTER MEDIAN ON HANFORD ARMONA WEST OF 11TH AVE - DMV 206,861 40,000 166,861 M-F HARRIS STREET ABANDONMENT AT COE PARK 95,925 45,000 50,925 CITY STANDARD PLANS AND SPECS UPDATE 40,000 40,000
GRANGEVILLE MEDIAN AND CROSSWALKS FROM HARRIS TO KENSINGTON 674,540 674,540 M-F RECONSTRUCTION-GARNER AVE FROM LACEY TO GOLETA WAY 100,000 100,000 GLENN AVE FROM PLEASANT TO GRANGEVILLE ABANDONMENT 20,000 20,000 M-F STREETS DEPT ROLLER/ RPL 182 23,473 23,473
M-F STREETS DEPT ASPHALT PATCH TRUCK /RPL 135 131,207 131,207 Total 0044 Gas Tax 8,632,613 2,266,886 892,680 605,925 1,654,401 881,721 1,693,000 638,000 0045 RMRA
Beginning fund balance available (estimated) 1,782,307 3,182,307 4,582,307 5,982,307 7,382,307 8,782,307 Capital requests 0 0 0 0 0 0
Estimated revenue 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 Ending fund balance available (estimated) 3,182,307 4,582,307 5,982,307 7,382,307 8,782,307 10,182,307 LACEY WIDEN/RECON/10TH-SIERRA P#2 750,000 750,000
LACEY WIDEN/RECON/10TH-SIERRA 2,196,500 2,196,500
Total 0045 RMRA 2,946,500 2,946,500 0 0 0 0 0 0
0050 T D A - Transportation
Beginning fund balance available (estimated) 7,027,266 4,686,850 182,221 -3,619,230 -6,217,672 -7,504,827 Capital requests -3,540,416 -5,704,629 -5,001,451 -5,148,442 -10,587,155 -9,202,000 Estimated revenue 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Estimated HSR revenue 1,350,000 8,100,000 8,125,000
Ending fund balance available (estimated) 4,686,850 182,221 -3,619,230 -6,217,672 -7,504,827 -7,381,827 INTERSECTION AND ROADWAY UPGRADES - IMPACTED BY HSR 17,575,000 1,350,000 8,100,000 8,125,000 LACEY WIDEN/RECON/10TH-SIERRA 1,356,500 1,356,500
RFB CROSSWALKS/SIGNS 137,000 68,500 68,500
RADAR FEEDBACK SIGNS (22) 99,000 99,000
SIGN MANUFACTURING PROGRAM 50,000 50,000
INTERNALLY ILLUMINATED STREET SIGNS (16) 111,200 111,200 VIDEO DETECTION DEVICES (30) 690,000 690,000
ZINC BLUE BACKUPS (50) 730,000 365,000 365,000
COBALT CONTROLLERS (31) 131,750 131,750
G M-F 12TH AVE AT HAYDEN AVE 205,341 26,916 178,425
GRANGEVILLE BLVD. FROM MUSTANG TO WELL TANK 6 477,004 47,582 55,332 374,090 G M-F GRADE SEPARATION DESIGN 414,000 169,000 245,000
PAVEMENT RESURFACING TREATMENT 4,875,000 975,000 975,000 975,000 975,000 975,000 SIDEWALK/MISC CONCRETE REPAIRS 376,408 76,408 60,000 60,000 60,000 60,000 60,000 MALL DR CIR FROM 12TH AVE TO LACEY BLVD. 1,794,277 300,000 1,494,277 INSTALL STAMPED CONCRETE IN MEDIANS (TURN POCKETS) 725,340 120,890 604,450 HUME AVE. CIR FROM 11TH AVE TO BUTTERNUT DR. 974,660 162,443 812,217 GREENFIELD AVE CIR FROM ELM ST. TO CAMPUS DR. 883,416 147,236 736,180 GRANGEVILLE BLVD CIR FROM 10TH AVE TO DOUTY ST 859,170 143,195 715,975

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future REPLACE AC SIDEWALK ON FLINT AVE BETWEEN 11TH AVE AND JOSHUA ST 253,701 253,701 CENTENNIAL DR CIR FROM LACEY BLVD TO MARRIT ST 1,071,160 178,527 892,633 CAMPUS DR. CIR FROM LACEY BLVD TO 6TH ST 582,116 97,019 485,097 RRFB CROSSWALKS RADAR SIGNS AT MULTIPLE LOCATIONS 352,481 352,481 RODGERS RD AT 11TH AVE TRAFFIC SIGNAL UPGRADE 179,133 179,133 RECONSTRUCTION NORTHSTAR DR FROM 11TH AVE TO ASPEN ST 1,036,344 180,000 856,344 GRANGEVILLE MEDIAN AND CROSSWALKS FROM HARRIS TO KENSINGTON 592,794 95,201 497,593 M-F RECONSTRUCTION-GARNER AVE FROM LACEY TO GOLETA WAY 515,647 515,647 M-F 9TH AVE ST FRONTAGE AT HEROES PARK 2,618,306 90,639 158,639 2,369,028 SPEED STUDY UPDATE (EVERY 5 YEARS) 187,000 85,000 102,000 FEASIBILITY STUDY - PROTECTED BIKE LANES ON DOUTY ST 160,000 85,000 75,000 E BIKE CHARGING STATIONS - DOWNTOWN 325,000 55,000 270,000 FIRE STATION 3 SIGNAL PREEMTION DESIGN AND CONSTRUCTION 685,000 70,000 415,000 200,000 GRANGEVILLE BLVD. - COMPLETE SIDEWALK BETWEEN DOUTY ST AND HARRIS ST 108,900 108,900 Total 0050 T D A - Transportation 41,132,648 1,948,555 3,540,416 5,704,629 5,001,451 5,148,442 10,587,155 9,202,000 0055 CMAQ
Beginning fund balance available (estimated) 0 0 0 0 0 0 Capital requests -204,684 -305,011 -334,887 0 0 0
Estimated revenue 204,684 305,011 334,887 0 0 0
Ending fund balance available (estimated) 0 0 0 0 0 0
LACEY WIDEN/RECON/10TH-SIERRA 568,912 568,912
TRAF SIGNAL/12TH AV TO HUME 357,000 357,000
9TH AVE & LACEY SIGNAL 148,832 23,332 125,500
G M-F ANNUAL INTERSECTION SIGNALIZATION PROJECT 303,807 43,807 260,000 G M-F 12TH AT HOUSTON SIGNAL AND 12TH FROM BUTTERFIELD TO HOUSTON 415,275 35,377 45,011 334,887 Total 0055 CMAQ 1,793,826 949,244 204,684 305,011 334,887 0 0 0 0058 ARPA
Beginning fund balance available (estimated) 0 0 0 0 0 0 Capital requests 0 0 0 0 0 0
Ending fund balance available (estimated) 0 0 0 0 0 0
YAC CONCESSION BLDG RESTORATION 1,282,446 1,282,446
ARPA HIDDEN VALLEY PARK CONCEPTUAL PLAN 69,400 69,400
Total 0058 ARPA 1,351,846 1,351,846 0 0 0 0 0 0
0161 12th Ave Sewer Benefit AD
Beginning fund balance available (estimated) 1,493,942 1,493,942 1,493,942 1,493,942 1,493,942 1,493,942 Capital requests 0 0 0 0 0 0
Ending fund balance available (estimated) 1,493,942 1,493,942 1,493,942 1,493,942 1,493,942 1,493,942 12TH AVE SEWER TRUNK MAIN OVERSIZING 203,911 203,911
Total 0161 12th Ave Sewer Benefit AD 203,911 203,911 0 0 0 0 0 0 0180 Parks Facility Impact Fees
Beginning fund balance available (estimated) 4,760,100 4,744,100 3,743,175 2,643,175 -3,806,825 -4,606,825

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future Capital requests -216,000 -1,200,925 -1,300,000 -6,650,000 -1,000,000 -1,000,000 Estimated revenue 200,000 200,000 200,000 200,000 200,000 200,000 Ending fund balance available (estimated) 4,744,100 3,743,175 2,643,175 -3,806,825 -4,606,825 -5,406,825 M-F DEVELOPER REIMBURSEMENT 5,021,000 21,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 G HEROES PARK - GF 1,788,858 1,788,858
M-F INDOOR MULTI-GENERATIONAL FACILITY 5,853,610 53,610 150,000 5,650,000 M-F HARRIS STREET ABANDONMENT AT COE PARK 95,925 45,000 50,925 M-F CITY'S DEV IMPACT FEES UPDATE 13,200 13,200
PARK DEV OVERSIZING REQUIREMNT 600,000 150,000 150,000 150,000 150,000 Total 0180 Parks Facility Impact Fees 13,372,593 2,005,668 216,000 1,200,925 1,300,000 6,650,000 1,000,000 1,000,000 0181 Transportation Impact Fees
Beginning fund balance available (estimated) 4,177,431 2,534,750 740,593 -16,957,984 -26,586,424 -26,386,424 Capital requests -2,642,681 -2,794,157 -18,698,577 -10,628,440 -800,000 -800,000 Estimated revenue 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Ending fund balance available (estimated) 2,534,750 740,593 -16,957,984 -26,586,424 -26,386,424 -26,186,424 CONSTRUCT 9TH AVE. ACROSS UPRR WITH RAILROAD CROSSING 2,374,546 421,146 82,100 1,871,300 CONSTRUCT FLORINDA STREET FROM 9 1/4 AVE TO 9TH AVE 8,913,556 754,134 1,060,982 7,098,440 M-F DEVELOPER REIMBURSEMENT 5,000,000 1,000,000 800,000 800,000 800,000 800,000 800,000 M-F LACEY BLVD WIDEN/RECONST MAGNA CARTA TO 13TH 3,355,000 625,000 2,730,000 LACEY WIDEN/RECON/10TH-SIERRA 2,356,438 2,356,438
TRAF SIGNAL/12TH AV TO HUME 1,487,269 1,487,269
9TH AVE & LACEY SIGNAL 998,197 998,197
G M-F GRANGEVILLE BLVD AT 9TH AVE ROUNDABOUT 706,620 46,470 52,650 607,500 UNSCH ARTERIAL UPGR/TRAF SIGNL 1,800,000 450,000 450,000 450,000 450,000 G M-F ANNUAL INTERSECTION SIGNALIZATION PROJECT 1,215,228 175,228 1,040,000 CONSTRUCTION OF 9TH AVE BETWEEN E. LACEY AND GRANGEVILLE 11,433,162 328,916 250,000 10,854,246 9TH AVE. N OF LELAND WAY ALIGNMENT STUDY 120,000 120,000 CITY STANDARD PLANS AND SPECS UPDATE 80,000 80,000
12TH AVE SPRINGCREST TO HUME 606,700 472,057 134,643
G M-F 12TH AT HOUSTON SIGNAL AND 12TH FROM BUTTERFIELD TO HOUSTON 1,661,100 141,506 180,045 1,339,549 M-F CITY'S DEV IMPACT FEES UPDATE 13,200 13,200
M-F PRELIMINARY ENGINEERING 100,000 50,000 50,000
Total 0181 Transportation Impact Fees 42,221,016 5,857,161 2,642,681 2,794,157 18,698,577 10,628,440 800,000 800,000 0182 Fire Protection Impact Fee
Beginning fund balance available (estimated) 1,040,936 1,140,936 1,240,936 1,340,936 1,440,936 1,540,936 Capital requests 0 0 0 0 0 0
Estimated revenue 100,000 100,000 100,000 100,000 100,000 100,000 Ending fund balance available (estimated) 1,140,936 1,240,936 1,340,936 1,440,936 1,540,936 1,640,936 M-F CITY'S DEV IMPACT FEES UPDATE 13,200 13,200
Total 0182 Fire Protection Impact Fee 13,200 13,200 0 0 0 0 0 0 0183 Police Protection Impact Fee
Beginning fund balance available (estimated) 86,105 186,105 286,105 386,105 486,105 586,105 Capital requests 0 0 0 0 0 0
Estimated revenue 100,000 100,000 100,000 100,000 100,000 100,000

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future Ending fund balance available (estimated) 186,105 286,105 386,105 486,105 586,105 686,105 M-F CITY'S DEV IMPACT FEES UPDATE 13,200 13,200
Total 0183 Police Protection Impact Fee 13,200 13,200 0 0 0 0 0 0 0184 Storm Drain Impact Fee
Beginning fund balance available (estimated) 687,179 674,579 1,039,279 -6,572,731 -12,015,406 -11,515,406 Capital requests -512,600 -135,300 -8,112,010 -5,942,675 0 0 Estimated revenue 500,000 500,000 500,000 500,000 500,000 500,000 Ending fund balance available (estimated) 674,579 1,039,279 -6,572,731 -12,015,406 -11,515,406 -11,015,406 RELOCATION OF MALL OR HANSEN BASIN 4,983,000 30,000 953,000 4,000,000 REGIONAL BASIN S88 2,500,000 2,500,000
UTILITY MASTER PLAN UPDATE 339,474 339,474
HAYDEN ST. EAST OF 12TH AVE. - REGIONAL BASIN 2,532,975 148,200 46,200 1,192,100 1,146,475 ACQUISITION AND CONST OF REGIONAL STORM BASIN AT GRAGEVILLE AT SH43 2,709,410 126,200 1,787,010 796,200 10 1/2 AVE AND HOUSTON AVE SD PIPE TO HOUSTON 1,877,200 208,200 39,100 1,629,900 M-F CITY'S DEV IMPACT FEES UPDATE 13,200 13,200
CENTENNIAL DR STORM DRAIN IMPROVEMENTS SOUTH OF BERKSHIRE LN 24,000 24,000 HOUSTON AV PIPELIN/SAND SLOUGH 50,377 50,377
M-F PRELIMINARY ENGINEERING 100,000 50,000 50,000
Total 0184 Storm Drain Impact Fee 15,129,636 427,051 512,600 135,300 8,112,010 5,942,675 0 0 0185 Water System Impact Fee
Beginning fund balance available (estimated) 2,784,081 1,648,906 1,696,747 -22,591,522 -31,771,796 -34,734,646 Capital requests -2,235,175 -1,052,159 -25,388,269 -10,280,274 -4,062,850 -7,658,448 Estimated revenue 1,100,000 1,100,000 1,100,000 1,100,000 1,100,000 1,100,000 Ending fund balance available (estimated) 1,648,906 1,696,747 -22,591,522 -31,771,796 -34,734,646 -41,293,094 CONSTRUCT FLORINDA STREET FROM 9 1/4 AVE TO 9TH AVE 1,451,044 122,766 172,718 1,155,560 M-F DEVELOPER REIMBURSEMENT 3,240,000 740,000 500,000 500,000 500,000 500,000 500,000 M-F SEWER & WATER TRUNKLINE UTIL IN 9TH AVE BETWEEN E. LACEY & GRANGEVILLE 3,000,997 149,475 2,851,522 UTILITY MASTER PLAN UPDATE 210,433 210,433
ANNUAL WATER MASTER PLAN CIP PROJECT 6,275,140 217,793 2,552,729 253,320 2,969,150 282,148 3RD AND HANFORD MARKET PLACE WATER MAIN & WELL 4,131,800 387,300 161,600 3,582,900 M-F CITY'S DEV IMPACT FEES UPDATE 13,200 13,200
NEW GROUNDWATER WELLS (W5, W9, W1) 26,878,000 708,400 12,178,400 6,521,200 593,700 6,876,300 M-F NEW WATER TANK RESERVOIR #6B 3,750,000 250,000 3,500,000 M-F INDUSTRIAL PARK WATER STORAGE 1,850,194 1,850,194
M-F PRELIMINARY ENGINEERING 100,000 50,000 50,000
Total 0185 Water System Impact Fee 50,900,808 223,633 2,235,175 1,052,159 25,388,269 10,280,274 4,062,850 7,658,448 0186 Wastewater Impact Fee
Beginning fund balance available (estimated) 3,628,942 3,722,698 4,372,698 -4,996,880 -6,878,027 -11,908,576 Capital requests -906,244 -350,000 -10,369,578 -2,881,147 -6,030,549 -3,032,567 Estimated revenue 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Ending fund balance available (estimated) 3,722,698 4,372,698 -4,996,880 -6,878,027 -11,908,576 -13,941,143 WTTF EXPANSION 9,000,000 2,250,000 2,250,000 2,250,000 2,250,000 M-F DEVELOPER REIMBURSEMENT 1,800,000 300,000 300,000 300,000 300,000 300,000 300,000

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future M-F SEWER & WATER TRUNKLINE UTIL IN 9TH AVE BETWEEN E. LACEY & GRANGEVILLE 4,267,219 212,543 4,054,676 UTILITY MASTER PLAN UPDATE 240,883 240,883
ANNUAL SEWER MASTER PLAN CIP PROJECT 8,352,866 343,701 3,714,902 331,147 3,480,549 482,567 M-F CITY'S DEV IMPACT FEES UPDATE 13,200 13,200
WWTP 3RD INTERNAL LIFT ADDITION 1,433,209 1,383,209 50,000 M-F PRELIMINARY ENGINEERING 100,000 50,000 50,000
Total 0186 Wastewater Impact Fee 25,207,377 1,637,292 906,244 350,000 10,369,578 2,881,147 6,030,549 3,032,567 0187 Refuse/Recycle Impact Fee
Beginning fund balance available (estimated) 516,683 716,683 916,683 1,116,683 1,316,683 1,516,683 Capital requests 0 0 0 0 0 0
Estimated revenue 200,000 200,000 200,000 200,000 200,000 200,000 Ending fund balance available (estimated) 716,683 916,683 1,116,683 1,316,683 1,516,683 1,716,683 M-F CITY'S DEV IMPACT FEES UPDATE 13,200 13,200
Total 0187 Refuse/Recycle Impact Fee 13,200 13,200 0 0 0 0 0 0 0250 Landscape Assessment District (LAD)
Beginning fund balance available (estimated) -4,980 -4,980 -4,980 -54,980 -54,980 -54,980 Capital requests 0 0 -50,000 0 0 0
Ending fund balance available (estimated) -4,980 -4,980 -54,980 -54,980 -54,980 -54,980 GLACIER PLAY EQUIPMENT-LAD 50,000 50,000
Total 0250 Landscape Assessment District (LAD) 50,000 0 0 0 50,000 0 0 0 0301 Airport Capital
Beginning fund balance available (estimated) 0 0 0 0 0 0 Capital requests -56,752 0 0 0 0 0
Estimated revenue 56,752 0 0 0 0 0
Ending fund balance available (estimated) 0 0 0 0 0 0
REPLACE 70 FT OF SEWER LINE AT THE AIRPORT FBO BUILDING 16,386 16,386 M-F AIRPORT TRUCK (EV)/ RPL 63 40,366 40,366
Total 0301 Airport Capital 56,752 0 56,752 0 0 0 0 0
0307 Refuse
Beginning fund balance available (estimated) -3,784,528 -4,498,361 -5,224,522 -7,816,070 -8,266,070 -8,266,070 Capital requests -729,833 -742,161 -2,607,548 -466,000 -16,000 -16,000 Estimated revenue 0 0 0 0 0 0
Grant funding 16,000 16,000 16,000 16,000 16,000 16,000 Ending fund balance available (estimated) -4,498,361 -5,224,522 -7,816,070 -8,266,070 -8,266,070 -8,266,070 M-F PUBLIC WORKS BUILDING REMODEL 15,993 1,833 14,161
REFUSE DEPT. TRUCK 1-TON/ RPL 60 74,627 74,627
M-F REFUSE DEPT. REAR LOAD TRUCK/ RPL 157 173,714 173,714 M-F REFUSE DEPT. REAR LOAD TRUCK/ RPL 154 224,896 224,896 M-F REFUSE DEPT. REAR LOAD TRUCK/ RPL 153 228,926 228,926 REFUSE DEPT. AUTOMATED TRUCK/ RPL 146 442,418 442,418

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future REFUSE SERVICE TRUCK (NEW) 75,000 75,000
FRONT LOAD REFUSE TRUCK (NEW) 450,000 450,000
FORKLIFT (NEW) 150,000 150,000
REFUSE SERVICE TRUCK (NEW) 85,000 85,000
AUTOMATED REFUSE TRUCK (NEW) 900,000 450,000 450,000
FRONT LOAD REFUSE TRUCK (NEW) 370,080 370,080
M-F CITY REFUSE ENCLOSURES REBUILD (13) LOCATIONS 586,966 75,000 511,967 M-F PUBLIC WORKS ENCLOSED WAREHOUSE 101,000 101,000
CITY STANDARD PLANS AND SPECS UPDATE 10,000 10,000
REFUSE SCALES/NEW 160,000 125,000 35,000
REFUSE TRAILER FOR RESIDENTIAL CANS 15,000 15,000
G REFUSE SOLAR COMPACTORS (GRANT FUNDED) 96,000 16,000 16,000 16,000 16,000 16,000 16,000 REFUSE CAMERA SYSTEM 149,000 50,000 99,000
AUTOMATED REFUSE CONTAINERS 647,340 103,340 272,000 272,000 REFUSE OFFICE BREAKROOM 223,504 223,504
COMMERCIAL/RECYCLE/ORG DUMPSTERS 1,144,119 264,119 440,000 440,000 Total 0307 Refuse 6,323,583 1,746,043 729,833 742,161 2,607,548 466,000 16,000 16,000 0340 Building Safety
Beginning fund balance available (estimated) 972,900 788,500 1,188,500 1,588,500 1,988,500 2,388,500 Capital requests -584,400 0 0 0 0 0
Estimated revenue 400,000 400,000 400,000 400,000 400,000 400,000 Ending fund balance available (estimated) 788,500 1,188,500 1,588,500 1,988,500 2,388,500 2,788,500 COMMUNITY DEVELOPMENT REMODEL (MULTI-FUNDED) 460,000 460,000 ELECTRIC VAN FOR SENIOR BUILDING INSPECTOR 62,200 62,200 ELECTRIC VAN FOR BUILDING INSPECTOR 62,200 62,200
Total 0340 Building Safety 584,400 0 584,400 0 0 0 0 0
0359 Storm Drain
Beginning fund balance available (estimated) 2,629,889 1,781,216 953,162 -6,019,316 -10,034,813 -11,949,325 Capital requests -864,673 -844,054 -6,988,478 -4,031,497 -1,930,512 -318,681 Estimated revenue 16,000 16,000 16,000 16,000 16,000 16,000 Ending fund balance available (estimated) 1,781,216 953,162 -6,019,316 -10,034,813 -11,949,325 -12,252,006 LIFT STATION 31 UPGRADE 5,945,000 215,000 2,565,000 3,165,000 ANNUAL STORM DRAIN IMP PROJECT 4,068,700 168,800 1,663,000 194,100 1,829,300 213,500 BASIN 55 LAND ACQUISITION 450,000 450,000
M-F EQUIPMENT FOR CONSTRUCTION INSPECTORS AND USA POSITION 7,500 7,500 M-F UTILITY TRUCK FOR USA POSITION 10,750 10,750
M-F PUBLIC WORKS BUILDING REMODEL 16,003 1,834 14,170
M-F CHINA ALLEY - UTILITY REPLACEMENT /RECONSTRUCTION 187,500 15,000 172,500 DOWNTOWN FLOOD CONTROL IMPROVEMENTS 1,312,650 488,400 824,250 M-F LACEY BLVD WIDEN/RECONST MAGNA CARTA TO 13TH 500,000 500,000 LIFT STATION REHAB 100,000 50,000 50,000
LACEY WIDEN/RECON/10TH-SIERRA 792,230 792,230
M-F PUBLIC WORKS ENCLOSED WAREHOUSE 75,000 75,000
CITY STANDARD PLANS AND SPECS UPDATE 30,000 30,000
PLEASANT SOUTH OF GREENFIELD - STORMDRAIN 425,473 55,789 369,684 MS4 PERMIT - ANNUAL PROJECT 487,718 90,200 93,728 97,397 101,212 105,181 EIGHTH ST AT IRWIN ST STORM DRAIN 1,445,000 20,000 1,425,000 HOUSTON AV PIPELIN/SAND SLOUGH 463,852 463,852

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future VACUUM TRUCK (REPL 174) 453,880 453,880
TREE TRIM/REMOVAL PROGRAM 373,400 73,400 75,000 75,000 75,000 75,000 INCR FLOW CAP/PEOPLE DITCH 60,704 60,704
CURB AND GUTTER INSTALL 157,682 22,682 45,000 45,000 45,000 Total 0359 Storm Drain 17,363,042 2,385,148 864,673 844,054 6,988,478 4,031,497 1,930,512 318,681 0362 WWTP/Sewer
Beginning fund balance available (estimated) 1,273,728 988,882 107,282 -5,279,320 -9,171,810 -13,461,626 Capital requests -884,846 -1,481,600 -5,986,602 -4,492,490 -4,889,816 -4,187,538 Estimated revenue 600,000 600,000 600,000 600,000 600,000 600,000 Ending fund balance available (estimated) 988,882 107,282 -5,279,320 -9,171,810 -13,461,626 -17,049,164 WWTF SWITCHGEAR 400,000 400,000
WTTF EXPANSION 6,000,000 1,500,000 1,500,000 1,500,000 1,500,000 M-F EQUIPMENT FOR CONSTRUCTION INSPECTORS AND USA POSITION 7,500 7,500 M-F UTILITY TRUCK FOR USA POSITION 10,750 10,750
M-F CHINA ALLEY - UTILITY REPLACEMENT /RECONSTRUCTION 375,000 30,000 345,000 M-F WWTP TRUCK 1-TON/ RPL 108 62,525 62,525
M-F WWTP TRUCK (EV)/ RPL 333 44,346 44,346
M-F WWTP TRUCK (EV)/ RPL 334 40,546 40,546
WWTP LOADER/ RPL 258 165,581 165,581
M-F LACEY BLVD WIDEN/RECONST MAGNA CARTA TO 13TH 400,000 400,000 LACEY WIDEN/RECON/10TH-SIERRA 399,280 399,280
ANNUAL SEWER MAINT. IMPROVEMENT PROJECT 4,551,188 223,300 1,876,700 234,465 1,970,535 246,188 M-F PUBLIC WORKS ENCLOSED WAREHOUSE 101,000 101,000
CITY STANDARD PLANS AND SPECS UPDATE 20,000 20,000
COLLECTION PORTABLE INSPECTION CAMERA 15,000 15,000
CHLORINE INJECTION MANIFOLD REBUILD 25,000 25,000
SANITARY SEWER MANHOLE ROACH CONTROL 170,050 25,000 26,250 27,500 28,900 30,400 32,000 WASTEWATER FACILITY INLET MANHOLE COATING 60,000 60,000 WASTEWATER FACILITY BUILDING ROOF REPAIR 300,000 300,000 VACUUM TRUCK 1,040,000 1,040,000
TRACTOR WITH LOADER BUCKET/ RPL 185 250,000 250,000
TAILING DRYING BED RAMP 46,000 46,000
STORAGE POND FENCING 40,250 40,250
STANDARDIZE LIFT STATION GENERATOR HOOK-UPS 15,000 15,000 SLUDGE DRYING BED LINNING 2,850,400 661,500 695,500 728,900 764,500 SANITARY SEWER MANHOLE RECOATING 679,500 100,000 105,000 110,000 115,500 121,500 127,500 PLANT HEADWORKS MCC ROOM A/C REPLACEMENT 35,000 35,000
WASTEWATER OPERATIONS STORAGE UNIT 10,000 10,000
LIFT STATION REHABILITATION 1,120,150 165,000 173,250 181,500 190,600 200,000 209,800 INTERNAL LIFT PUMP TUBE #2 1,157,600 1,157,600
INTERNAL LIFT PUMP TUBE #1 1,050,000 1,050,000
SLUDGE LAGOON DREDGE PUMP REPLACEMENT 40,000 40,000
M-F FACILITY PICKUP TRUCK (EV)/ RPL 338 41,056 41,056
EFFLUENT PUMP STATION VALVE REHAB 15,000 15,000
COLLECTION STORAGE UNIT 10,000 10,000
COLLECTION SERVICE TRUCK 148,750 148,750
COLLECTION PORTABLE FLOW METER 15,000 15,000
COLLECTION MAINTENANCE TRUCK 80,000 80,000
COLLECTION LIFT STATION PUMP REPLACEMENT 222,500 32,500 34,100 35,800 37,900 40,000 42,200 CHLORINE CONTACT CHAMBER VALVE REPLACEMENT 40,000 40,000 CCTV INSPECTION SERVICES 408,200 60,000 63,000 66,200 69,500 72,900 76,600 (2) SECONDARY SEDIMENTATION BASIN COATING 240,000 240,000

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future DESIGN & CONST OF SCE-OWNED FACILITY 13,038 13,038
SEWER SYSTEM VIDEO INSP 10,953 10,953
SPARE BARSCREEN MOTOR 40,000 40,000
SPARE MOTOR SCREW PUMP 40,000 40,000
PICKUP TRUCK (NEW) UNIT 109 64,855 64,855
PICKUP TRUCK (NEW) 65,000 65,000
PROTECTIVE GRATING 27,142 27,142
Total 0362 WWTP/Sewer 22,963,160 1,040,268 884,846 1,481,600 5,986,602 4,492,490 4,889,816 4,187,538 0391 Water
Beginning fund balance available (estimated) -758,777 2,368,310 3,384,480 3,332,823 4,343,976 8,617,176 Capital requests -2,479,465 -8,555,272 -5,051,657 -3,988,847 -726,800 -3,173,600 Estimated revenue 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 Grant funding 606,552 4,571,442
Ending fund balance available (estimated) 2,368,310 3,384,480 3,332,823 4,343,976 8,617,176 10,443,576 M-F EQUIPMENT FOR CONSTRUCTION INSPECTORS AND USA POSITION 7,500 7,500 M-F UTILITY TRUCK FOR USA POSITION 10,750 10,750
M-F PUBLIC WORKS BUILDING REMODEL 16,003 1,834 14,170
M-F CHINA ALLEY - UTILITY REPLACEMENT /RECONSTRUCTION 375,000 30,000 345,000 M-F WATER DEPT. TRUCK 1-TON/ RPL 97 40,781 40,781
WATER DEPT. TRUCK/ RPL 58 64,329 64,329
WATER DEPT. TRUCK (EV)/ RPL 75 58,366 58,366
WATER DEPT. TRUCK (EV)/ RPL 69 58,366 58,366
M-F LACEY BLVD WIDEN/RECONST MAGNA CARTA TO 13TH 500,000 500,000 WATER MAIN REPL PROGRAM 1,400,000 700,000 700,000
LACEY WIDEN/RECON/10TH-SIERRA 950,660 950,660
G INDUSTRIAL PARK WATER MAIN LOOP AND 500K GAL TANK 5,177,994 606,552 4,571,442 ANNUAL WATER INFRASTRUCTURE MAINT IMPROVEMENT PROJECT 9,774,600 236,600 2,864,000 248,400 3,007,200 260,800 3,157,600 M-F PUBLIC WORKS ENCLOSED WAREHOUSE 200,000 200,000
CITY STANDARD PLANS AND SPECS UPDATE 20,000 20,000
M-F 9TH AVE ST FRONTAGE AT HEROES PARK 654,577 22,660 39,660 592,257 M-F REPLACE GENERATOR TO WELL #35 AT FIRE STATION NO.1 / RPL 323 25,727 25,727 TANK 4 BOOSTER PUMP(S) UPGRADE 50,000 50,000
ANNUAL WELL INSPECTION 96,000 16,000 16,000 16,000 16,000 16,000 16,000 M-F NEW WATER TANK RESERVOIR #6B 15,647 15,647
PURCHASE TWO REPLACEMENT WELL MOTORS 60,000 60,000
REPLACE CHLORINE PUMPS CITYWIDE 140,000 70,000 70,000
WELL 45 ARSENIC TREATMENT 3,000,000 500,000 2,500,000
WELL MEDIA FILTRATION 1,500,000 250,000 250,000 250,000 250,000 250,000 250,000 WATER SYS SECURITY UPGRADES 615,740 615,740
M-F INDUSTRIAL PARK WATER STORAGE 7,595,846 7,595,846
WELL PUMP REHAB/WELL 42 AND WELL 38 220,000 120,000 100,000 NEW WATER SUPPLY WELL 51 & 52 3,194,504 3,194,504
BADGER METER REPLACEMENT 16,526,600 16,526,600
METER REPAIR/REPLACEMENT PROGRAM 1,019,585 119,585 100,000 200,000 200,000 200,000 200,000 Total 0391 Water 53,368,575 29,392,935 2,479,465 8,555,272 5,051,657 3,988,847 726,800 3,173,600 0414 Computer Replacement Reserve
Beginning fund balance available (estimated) 406,698 113,698 72,698 72,698 72,698 72,698 Capital requests -293,000 -41,000 0 0 0 0
Ending fund balance available (estimated) 113,698 72,698 72,698 72,698 72,698 72,698

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future VXRAIL SERVERS REPLACEMENT AND GENERATOR 250,000 250,000 COMPUTER REPLACEMENTS 117,180 33,180 43,000 41,000
Total 0414 Computer Replacement Reserve 367,180 33,180 293,000 41,000 0 0 0 0 0415 Information Technology
Beginning fund balance available (estimated) 0 0 0 -36,835 -36,835 -36,835 Capital requests 0 0 -36,835 0 0 0
Estimated revenue 0 0 0 0 0 0
Ending fund balance available (estimated) 0 0 -36,835 -36,835 -36,835 -36,835 IT DEPT. VEHICLE/ RPL 105 36,835 36,835
Total 0415 Information Technology 36,835 0 0 0 36,835 0 0 0 0416 Building Maint
Beginning fund balance available (estimated) 153,547 72,013 2,939 -38,147 -38,147 -38,147 Capital requests -81,534 -69,074 -41,086 0 0 0
Estimated revenue 0 0 0 0 0 0
Estimated ending Fund balance available 72,013 2,939 -38,147 -38,147 -38,147 -38,147 BUILDING MAINT. TRUCK/ RPL 94 64,329 64,329
BUILDING MAINT. TRUCK (EV)/ RPL 303 58,366 58,366
M-F BUILDING MAINT. TRUCK (EV)/ RPL 120 41,086 41,086
(33) 8FT LONG FOLDING TABLES FOR CIVIC 10,708 10,708
(32) 8FT FOLDING TABLES (18) ROUND TABLES FOR CIVIC 17,205 17,205 Total 0416 Building Maint 191,694 0 81,534 69,074 41,086 0 0 0 0417 Building Reserves
Beginning fund balance available (estimated) 1,064,643 772,742 60,951 -247,874 -388,481 -534,713 Capital requests -291,901 -711,791 -308,825 -140,607 -146,232 -152,081 Ending fund balance available (estimated) 772,742 60,951 -247,874 -388,481 -534,713 -686,794 G M-F VETERANS BUILDING REHAB 28,350 28,350
PD - REPAINT INTERIOR 52,150 52,150
PD - REPAINT EXTERIOR 45,675 45,675
CITY HALL - REPAINT EXTERIOR AND REFINISH DOORS 32,791 32,791 M-F COE PARK - REPAINT EXTERIOR 8,745 8,745
M-F LONGFIELD CENTER - REPAINT EXTERIOR 65,160 65,160
M-F CIVIC AUD - REPLACE CARPET IN EAST WING 18,416 18,416 M-F CIVIC AUD - REPLACE RAMP DOORS (2 SETS) 19,080 19,080 G M-F CARNEGIE BUILDING REHAB 422,800 15,500 331,500 75,800 TRANSFER ALL CITY FACILITIES TO VALLEY ALARM BURGLAR 17,500 17,500 TRANSFER ALL CITY FACILITIES TO VALLEY ALARM FIRE 30,000 30,000 FACILITIES MASTER PLAN 310,000 140,000 170,000
ANNUAL FACILITY ADA IMPROVEMENTS 729,120 25,000 130,000 135,200 140,607 146,232 152,081 CARNEGIE BUILDING ROOF UNDERLAYMENT REPLACEMENT 45,425 45,425 Total 0417 Building Reserves 1,825,212 73,775 291,901 711,791 308,825 140,607 146,232 152,081 0447 Fleet Operations

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future Beginning fund balance available (estimated) 0 0 0 0 0 0 Capital requests -184,491 -36,835 -1,715,442 0 0 0
Estimated revenue 184,491 36,835 1,715,442 0 0 0
Ending fund balance available (estimated) 0 0 0 0 0 0
FLEET DEPT. VEHICLE/ RPL 329 36,835 36,835
FLEET - FUEL DISPENSING CARD READER 150,000 150,000
FLEET SHOP EQUIPMENT 34,491 34,491
FLEET SHOP EXPANSION 1,715,442 1,715,442
Total 0447 Fleet Operations 1,936,768 0 184,491 36,835 1,715,442 0 0 0 0448 Fleet Reserve
Beginning fund balance available (estimated) 18,397,857 16,068,069 16,055,199 14,944,837 14,912,937 14,912,937 Capital requests -2,329,788 -12,870 -1,110,362 -31,900 0 -46,250 Ending fund balance available (estimated) 16,068,069 16,055,199 14,944,837 14,912,937 14,912,937 14,866,687 M-F CITY HALL GENERATOR/ RPL 379, SUPPORTS EOC 12,870 12,870 M-F PD GENERATOR/ RPL 224 49,950 49,950
M-F REPLACE GENERATOR TO WELL #35 AT FIRE STATION NO.1 / RPL 323 23,949 23,949 M-F WWTP TRUCK 1-TON/ RPL 108 31,900 31,900
M-F WATER DEPT. TRUCK 1-TON/ RPL 97 41,846 41,846
M-F WWTP TRUCK (EV)/ RPL 333 14,020 14,020
M-F BUILDING MAINT. TRUCK (EV)/ RPL 120 17,280 17,280
M-F PARKS DEPT. TRUCK/ RPL 65 28,740 28,740
M-F PARKS DEPT. TRUCK/ RPL 68 27,830 27,830
M-F PARKS DEPT. TRUCK/ RPL 64 28,070 28,070
M-F BUILDING DEPT. TRUCK (EV)/ RPL 88 17,840 17,840
M-F AIRPORT TRUCK (EV)/ RPL 63 18,000 18,000
PD MOTORCYCLE/ RPL 38 31,000 31,000
M-F STREETS DEPT. TRUCK/ RPL 136 32,370 32,370
M-F PARKS DEPT. TRUCK/ RPL 62 27,830 27,830
M-F REFUSE DEPT. REAR LOAD TRUCK/ RPL 157 297,182 297,182 M-F REFUSE DEPT. REAR LOAD TRUCK/ RPL 154 246,000 246,000 M-F REFUSE DEPT. REAR LOAD TRUCK/ RPL 153 241,970 241,970 M-F WWTP TRUCK (EV)/ RPL 334 17,820 17,820
M-F FIRE VEHICLE/ RPL 112 32,970 32,970
M-F STREETS DEPT. ROLLER/ RPL 182 56,300 56,300
M-F STREETS DEPT ASPHALT PATCH TRUCK /RPL 135 168,890 168,890 WATER TRENCH WKR/REPL 320 5,500 2,517 2,983
FIRE ENGINE PUMPER/REPL 161 41,344 41,344
BATTALION CHIEF PICKUP (NEW) 80,000 80,000
M-F FACILITY PICKUP TRUCK (EV)/ RPL 338 17,310 17,310
COLLECTION SERVICE TRUCK 46,250 46,250
VACUUM TRUCK (REPL 174) 346,120 346,120
REFUSE DEPT. AUTOMATED TRUCK/ RPL 141 500,000 500,000
REFUSE DEPT. REAR LOAD TRUCK/ RPL 343 500,000 500,000
REFUSE DEPT. AUTOMATED TRUCK/ RPL 142 500,000 500,000
REFUSE DEPT. AUTOMATED TRUCK/ RPL 144 500,000 500,000
Total 0448 Fleet Reserve 4,001,151 469,981 2,329,788 12,870 1,110,362 31,900 0 46,250 0452 Aquatics Cap/Eq Repl Res

G= Contingent on Grant Funding
M-F= Multi-Funded

CITY OF HANFORD
Capital Improvement Program Fiscal Years 2026-2030
Request Title Project Total Historical FY2026 FY2027 FY2028 FY2029 FY2030 Future Beginning fund balance available (estimated) 193,887 18,887 13,887 8,887 8,887 8,887 Capital requests -175,000 -5,000 -5,000 0 0 0
Ending fund balance available (estimated) 18,887 13,887 8,887 8,887 8,887 8,887 PLUNGE WATER SLIDE REPAIR 185,000 175,000 5,000 5,000
Total 0452 Aquatics Cap/Eq Repl Res 185,000 0 175,000 5,000 5,000 0 0 0 Total Funding Sources 462,953,202 59,098,605 37,660,247 44,377,903 127,834,891 86,862,665 47,577,449 59,541,445

DEPARTMENT - Full-Time Employees Only FY 2024 FY 2025 FY 2026 FY 2027 Administration
11100000 City Manager:

City Manager 1 1 1 1
City Clerk 1 1 1 1
Administrative Assistant 0 0 1 1
Community Relations Manager 1 1 1 1
3344
11110000 Human Resources:

Human Resources Manager 1 1 1 1
Human Resources Analyst I/II 1 1 1 1
Human Resources Technician 1 1 1 1
Risk Management Analyst 1 1 1 1
Administrative Specialist 1 1 1 1
5555
Total Administration 8 8 9 9
Finance
12010000 Accounting:

Finance Director 1 1 1 1
Finance Manager 1 1 1 1
Purchasing Agent 1 1 1 1
Financial Analyst 2 2 1 1
Senior Administrative Analyst 0 0 1 1
A c c o u n t a n t 1111
Accounting Technician I/II 1 1 1 1
Accounting Clerk 1 1 1 1
Payroll Analyst 1 1 1 1
Payroll Specialist 1 1 1 1
10 10 10 10
12100000 Utility Billing:

Utility Billing Specialist 1 1 1 1
Accounting Technician I/II 1 1 1 1
Accounting Clerk 3 3 3 3
S e n i o r M e t e r R e a d e r 0011
M e t e r R e a d e r 3322
8888
13150000 Information Technology:

Information Technology Manager 1 1 1 1
Information Systems Analyst 1 1 1 1
Information Technology Specialist 1 1 1 1
3333
Total Finance 21 21 21 21

DEPARTMENT - Full-Time Employees Only FY 2024 FY 2025 FY 2026 FY 2027 Community Development
14110000 Planning:

Deputy City Manager 1 1 1 1
Senior Planner 1 1 1 1
Assistant / Associate Planner 1 1 2 2
Development Services Technician 1 1 0 0
Development Services Assistant 1 1 0 0
5544
03401340 Building Safety:

Building Official 1 1 1 1
Administrative Analyst 1 1 1 1
Building Inspector I/II 4 4
3 3
Senior Building Inspector 0 0 1 1
Development Services Technician 2 2 4 4
8 8 10 10
14120000 Code Compliance:

Code Compliance Supervisor 1 1 1 1
Code Compliance Officer 2 2 2 2
Community Enhancement Officer 1 1 1 1
4444
14130000 Public Housing:

Housing Analyst 1 1 1 1
Housing Program Specialist 1 1 1 1
2222
Total Community Development 19 19
20 20
Police
15110000 Support Services:

Police Chief 1 1 1 1
Police Captain 1 1 1 1
Police Lieutenant 1 1 1 1
Police Sergeant 0 0 1 1
Police Officer (Detective) 5 5 4 4
Property & Evidence Technician 2 2 2 2
Administrative Assistant 0 0 1 1
Office Assistant I/II 1 1 0 0
11 11 11 11
15121000 Records:

Administrative Analyst I 1 1 1 1
Senior Police Records Assistant 1 1 1 1
Police Records Assistant 3 3 3 3
5555

DEPARTMENT - Full-Time Employees Only FY 2024 FY 2025 FY 2026 FY 2027 Police, continued
15122000 Communications:

Senior Communications Dispatcher 0 0 2 2
Communications Dispatch Supervisor 4 4 2 2
Communications Dispatcher 12 12 12 12
16 16 16 16
15130000 Operations:

Police Captain 1 1 1 1
Police Lieutenant 1 1 1 1
Police Sergeant 5 5 4 4
P o l i c e C o r p o r a l 0022
P o l i c e O f f i c e r 2 02 02 32 3
Parking Control Officer 1 1 1 1
Police Service Technician 1 1 1 1
29 29 33 33
15140000 Traffic Enforcement:

P o l i c e C o r p o r a l 1111
Police Officer 3 3 2 2
4433
15150000 Multi-Agency Task Force:

Police Officer 2 2 0 0
2200
15160000 School Resource:

Police Sergeant 1 1 1 1
P o l i c e C o r p o r a l 2211
Police Officer 6 6 7 7
9999
15170000 Street Crimes:

Police Sergeant 0 0 1 1
P o l i c e C o r p o r a l 2200
Police Officer 4 4 4 4
6655
15180000 Animal Control:

Animal Control Technician 2 2 2 2
2222
15190000 Homeless Assistance Resource Team:

Police Officer 2 2 2 2
Police Officer (Park Resource) 1 1 1 1
3333
15200000 Canine:

P o l i c e C o r p o r a l 2222
Police Officer 2 2 2 2
4444

DEPARTMENT - Full-Time Employees Only FY 2024 FY 2025 FY 2026 FY 2027 Police, continued
05181500 COPS:

Police Officer 0 0 2 2
0022
Total Police 91 91 93 93
Fire
16100000 Administration/Suppression:

Fire Chief 1 1 1 1
Battalion Chief 3 3 3 3
Fire Captain 9 9 9 9
F i r e E n g i n e e r 9999
Firefighter 9 9 10 10
Office Assistant I/II 1 1 1 1
32 32 33 33
16110000 Prevention:

Fire Marshal 1 1 1 1
1111
Total Fire 33 33 34 34
Parks & Community Services
17100000 Administration:

Parks & Community Services Director 1 1 1 1
Administrative Analyst 1 1 1 1
Administrative Technician 1 1 0 0
Recreation Supervisor 1 1 1 1
Recreation Coordinator 1 1 1 1
5544
17110000 Sports:

Sports Coordinator 0 0 1 1
0011
17220000 Parks:

Parks Manager 1 1 1 1
Parks Supervisor 1 1 1 1
Landscape Services Technician 1 1 1 1
Senior Maintenance Worker 1 1 1 1
Maintenance Worker I/II 9 9 9 9
13 13 13 13
Total Parks & Community Services 18 18 18 18
Utilities & Engineering
20100000 Administration/Engineering:

Public Works Director 1 1 0 0
Deputy Public Works Director 1 1 0 0

DEPARTMENT - Full-Time Employees Only FY 2024 FY 2025 FY 2026 FY 2027 Utilities & Engineering, continued
Utilities & Engineering Director 0 0 1 1
Senior Administrative Analyst 1 1 0 0
Financial Analyst 0 0 1 1
Administrative Technician 2 2 1 1
C i t y E n g i n e e r 1111
S e n i o r C i v i l E n g i n e e r 1111
Associate Civil Engineer 1 1 1 1
Assistant Engineer 1 1 2 2
Project Manager 1 1 0 0
Construction Coordinator Inspector 1 1 1 1
Construction Inspector I/II 2 2 2 2
Engineering Technician I/II 2 2 2 2
15 15 13 13
20610000 Storm Drainage:

Utilities Supervisor 1 1 1 1
Senior Maintenance Worker 1 1 1 1
Maintenance Worker I/II 5 5 6 6
7788
20710000 Wastewater Treatment:

WWTP Manager 1 1 1 1
W W T P S u p e r v i s o r 1111
Environmental Compliance Supervisor 0 0 1 1
Environmental Compliance Analyst 1 1 1 1
Administrative Technician 1 1 1 1
Senior Utilities Maintenance Worker 0 1 1 1
WWTP Operator I/II 5 5 5 5
WWTP Operator in Training 1 1 1 1
10 11 12 12
20720000 Wastewater Collection/Sanitary Sewer:

Sanitary Sewer Collection Supervisor 1 1 1 1
Maintenance Worker I/II 5 5 6 6
6677
20810000 Water Operations:

Utilities Manager 1 1 1 1
Regulatory Compliance Analyst 1 1 1 1
Water Conservation Technician 1 1 1 1
Senior Utilities Maintenance Worker 2 2 2 2
Utilities Maintenance Worker I/II 13 13 13 13
18 18 18 18
Total Utilities & Engineering 56 57 58 58

DEPARTMENT - Full-Time Employees Only FY 2024 FY 2025 FY 2026 FY 2027 Public Works
20110000 Street Maintenance:

Streets Supervisor 1 1 1 1
Traffic Control Technician 2 2 2 2
Senior Maintenance Worker 1 1 1 1
Heavy Equipment Operator 1 1 1 1
Maintenance Worker I/II 5 5 6 6
10 10 11 11
20310000 Refuse:

Public Works Director 0 0 1 1
Administrative Technician 0 0 1 1
Refuse Manager 1 1 1 1
Refuse Supervisor 1 1 1 1
Senior Refuse Collector 1 1 1 1
Recycling Coordinator 1 1 1 1
Refuse Service Worker 2 2 2 2
Refuse Collector 22 22 22 22
28 28 30 30
20320000 Refuse Street Cleaning:

Sweeper Operator 4 4 0 0
4400
20400000 Fleet Maintenance:

Fleet Superintendent 1 1 1 1
F l e e t S u p e r v i s o r 1111
Shop and Parts Specialist 1 1 1 1
S e n i o r F l e e t M e c h a n i c 1111
Fleet Mechanic I/II 6 6 6 6
10 10 10 10
17502100 Building Maintenance:

Building Superintendent 1 1 1 1
Facilities Maintenance Technician I/II 2 2 2 2
Senior Custodian 1 1 1 1
Custodian 3 3 3 3
7777
Total Public Works 59 59 58 58

DEPARTMENT - Full-Time Employees Only FY 2024 FY 2025 FY 2026 FY 2027 Measure H
14120001 Measure H Code Compliance:

Measure H - Code Compliance Officer 0 0 2 2
0022
15121001 Measure H PD Records:

Measure H - Information Systems Analyst 0 0 1 1
0011
15130001 Measure H PD Operations:

Measure H - Police Officer 0 0 4 4
Measure H - Police Service Technician 0 0 2 2
0066
15190001 Measure H PD HART:

Measure H - Police Officer 0 0 3 3
Measure H - Police Sergeant 0 0 1 1
0044
16100001 Measure H Fire Admin/Suppression:

Measure H - Administrative Analyst I 0 0 1 1
Measure H - Firefighter* 0 0 3 3
0044
17190001 Measure H P&Cs Youth/Adult:

Measure H - Recreation Coordinator 0 0 1 1
0011
17220001 Measure H P&Cs Parks:

Measure H - Parks Maintenance Worker II 0 0 2 2
0022
Total Measure H 0 0 20 20
Grand Total
305 306
331 331

RESOLUTION No. 25-29-R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HANFORD ADOPTING THE CITY OF HANFORD BUDGET FOR FISCAL YEARS 2025/2026 and 2026/2027.

WHEREAS, the City Council of Hanford is responsible for the wise management of the fiscal resources given to the City of Hanford; and,

WHEREAS, the City Council has conducted reviews of proposed capital and operational expenditures; and,

WHEREAS, the City Council desires to maintain a balanced General Fund Budget and for all operational funds in compliance with Resolution 2020-29-R; and,

WHEREAS, City of Hanford Municipal Code calls for the City Council to review and potential change the budget after September 30 of each year, in addition, the City Council may make amendments at any time throughout the year; and,

WHEREAS, after reviewing the budget of the City, the City Council desires to adopt a budget for Fiscal Years 2025/2026 and 2026/2027;

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HANFORD DOES HEREBY RESOLVE AS FOLLOWS:

1. That the Fiscal Year 2025/2026 and Fiscal Year 2026/2027 total appropriations will be:

Except for Capital Projects, budget appropriations lapse at the end of the fiscal year unless encumbered.

Capital project appropriations shall continue until the project is completed or no longer determined feasible by the City Manager.

WHERAS, the approval of the Capital Improvement Program for 2025/2026 and 2026/2027 and in concept out to 2029/2030, as part of the 2025/2026 and 2026/2027 multi-year budget is necessary.

2. BE IT FURTHER RESOLVED THAT:

BUDGET ADJUSTMENTS, REALIGNMENTS & AMENDMENTS
a. The Hanford City Manager, or his designee, shall be authorized to transfer budget authority within a fund as long as the total budget authority for that fund is not exceeded and may authorize temporary (less than one year) interfund loan of cash or other resources for financial statement purposes.

b. The Finance Director may move budget authority within a department among operating expenditures and among salary accounts but may not move budget authority from operating accounts to salary accounts.

c. Authorize the Finance Director to make all necessary and budgetary accounting entries, including the temporary transfer of cash due to timing of revenue payments.

d. Staff to transfer or lend monies from one fund to another as specified in the budget document

Only the City Council shall be authorized to:
a. Increase/decrease the appropriation of any fund
b. Transfer cash and/or appropriations from one fund to another c. Authorize interfund loan of cash or other resources (more than one year) BE IT FURTHER RESOLVED by the City Council of the City of Hanford that for all funds, for capital projects and/or operating funds that are encumbered or designated from prior years, be re-appropriated, and BE IT FURTHER RESOLVED by the City Council of the City of Hanford that any currently active capital projects that do not meet the criteria to be encumbered or designated, be re-appropriated.

PASSED and ADOPTED by the City Council of the City of Hanford at a regular meeting duly held on this 3RD day of June, 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

_________________________________

LOU MARTINEZ
MAYOR of the City of Hanford

Attest:

__________________________________

NATALIE CORRAL

CITY CLERK

STATE OF CALIFORNIA )
COUNTY OF KINGS ) ss

CITY OF HANFORD )

I, Natalie Corral, City Clerk of the City of Hanford, do hereby certify the foregoing Resolution was duly passed and adopted at a regular meeting of the City Council of the City of Hanford held on the 3 RD day of
June, 2025.

Date: ____________________

_________________________________
City Clerk

City of Hanford
FY 2025/2026 and 2026/2027 Budget
DRAFT Version 5/28/2025
Last updated 05/29/25
-
City of Hanford | Budget Book 2026, 2027

TABLE OF CONTENTS
Introduction
5 Transmittal Letter
6 City Council
9 GFOA Budget Award
12 History of City
13 Demographics
15 Organization Chart
19 Fund Structure
20 Department/Fund Relationship
22 Basis of Budgeting
23 Financial Policies
24 Budget Process
26 Budget Overview
29 Executive Overview
30 Strategic Plan
31 Short-term Factors
33 Priorities & Issues
34 Personnel Master and Changes
35 Future Financial Outlook
42 Fund Summaries
43 General Fund
44 Accumulated Capital Outlay Fund
53 Internal Service Funds
56 Enterprise Funds
64 Special Revenue Funds
72 Impact Fee Funds
80 Street Funds
86 Housing Funds
93 Landscape Assessment District Funds
104
Community Facilities District
108
All Funds
112
Funding Sources
120
Major Revenue Sources
121
Departments
146
Administration
147
City Council
150
City Manager-City Clerk
155
Human Resources
160
City Attorney
165
Airport Operations
169
Finance
174
Accounting
177
Utility Billing
182
City of Hanford | Budget Book 2026, 2027

Information Technology Services
186
Community Development
191
Planning Operations
194
Code Compliance
198
Public Housing Authority
202
Building Safety
207
Police
211
Support Service
215
Records
219
Communications
224
Operations
228
Traffic Enforcement
233
School Resource Officer Program
237
Street Crimes
241
Animal Control
245
Homeless Assistance Resource Team
250
Canine
254
Fire
259
Admin/Supression
262
Fire Prevention
268
Parks and Community Services
273
Administration
276
Recreation
280
Facilities
285
Parks
290
Public Works
297
Street Maintenance
301
Refuse Operations
307
Fleet Maintenance Operations
311
Building Maintenance
316
Utilities and Engineering
320
Engineering
323
Storm Drainage Operations
328
Wastewater Operations
333
Sanitary Sewer Collection
337
Water Operations
341
Capital Improvements
346
Introduction to Capital Improvement
347
Capital Improvement Program with Estimated Fund Balance 348
One year plan
361
Multi-year plan
381
Debt
407
Debt Management Policy
408
Governmental Activities
410
Business-Type Activities
412
2012 Rfd Sewer Rev Bd Debt
413
2013 Water Ref Rev Bd Debt
414
2015 Rfd Sewer Rev Bd Debt
415
WW 02 Ciedb Debt Svc Debt
416
City of Hanford | Budget Book 2026, 2027

BOFA Solar Lease Pur Agt Debt
417
BOFA Lease Purchase Agt Debt
418
Pension Obligation Bond
419
Appendix
420
Glossary
421
City of Hanford | Budget Book 2026, 2027

INTRODUCTION
City of Hanford | Budget Book 2026, 2027

Transmittal Letter
Dear Mayor and members of the City Council,
We are pleased to submit the Fiscal Years 2025/2026 and 2026/2027 Biennial Budget for your review and consideration. This document presents a comprehensive nancial and operational plan for the City of Hanford and reects a deliberate approach to addressing both the opportunities and challenges facing our community. This biennial budget includes a two- year operating plan, a ve-year capital improvement program, and appropriations for debt service and other obligations. It considers the City's current economic environment and incorporates guidance provided by the City Council to ensure scal responsibility, while maintaining a focus on service delivery and infrastructure investment.

This budget continues the City’s commitment to scal sustainability, community development, and long-term planning. It serves not only as a nancial blueprint but as a reection of the City Council’s policy direction and vision for Hanford’s future.

City Council’s Budget Goals and Priorities
This biennial budget is aligned with the City Council’s established goals, originally outlined during the Council’s February 2025 Workshop. These goals continue to guide our decisions and investments as we focus on:

Improving quality of life for residents
Maintaining and enhancing scal sustainability
Promoting community outreach and transparent governance Strengthening our customer service culture
Becoming an employer of choice
This budget serves as the primary instrument for implementing these priorities. It provides a framework for ensuring sufcient nancial resources to support City operations, while also acknowledging the limitations imposed by current scal constraints. Recognizing the need to do more with less, the City will continue to seek external funding and partnerships to advance its strategic objectives. That being said, the voter's approval in November 2024 of Measure H, a 1% Transactions and Use Tax, will lead to signicant needs being taken care of for the City, including:

Public Safety Building
A fourth re station and stafng
Street preservation and rehabilitation
Twenty new positions in public safety, recreation and community development This will help to usher in a new wave of needed improvements for the city. City street infrastructure improvements and increased resilience in public safety can promote economic development for decades to come.

Economic Conditions and Fiscal Outlook
As the City transitions out of the pandemic period and adapts to a “new normal,” we continue to update our scal projections and budget assumptions in light of evolving economic indicators. While Hanford’s local economy remains stable, rising operating costs, legal obligations, and the slow-down in sales tax growth present challenges to maintaining current service levels.

The City's primary revenue sources—sales and property taxes—remain healthy, though growth is expected to plateau in year

1. Property tax continues on a positive trajectory due to ongoing development and annual reassessments. Proprietary funds, which support vital operations such as water, sewer, and solid waste have remained stable and account for nearly half of the City's total budget. However, costs continue to increase due to external factors that the city cannot control.

However, the City’s scal landscape has been signicantly shaped by the 2023 legal settlement requiring a $12.5 million payout. The initial $7.5 million payment, made in 2023, drew down General Fund reserves to approximately 7%, well below the Council's 35% reserve policy. The remaining $5 million will be paid in annual installments of $1.25 million through FY 2026/27, placing continued pressure on the General Fund and limiting the City’s ability to expand services.

Budget Assumptions and Constraints
In response to these scal realities, the following strategies have been incorporated into the FY 2025/2026 and 2026/2027 Budget:

Stafng levels will remain at, with no new positions unless offset by grant funding or other revenue sources Organizational reorganization may bring about efciencies to reduce the need for additional stafng, and improve efciencies
Reserve contributions for infrastructure, eet, and facilities are reduced or deferred to maintain a balanced budget In the General Fund, capital projects and one-time expenditures will be limited City of Hanford | Budget Book 2026, 2027

Vacant positions funded by the General Fund may remain frozen unless deemed essential These measures are necessary to ensure continued scal discipline and to begin the process of rebuilding the City’s reserves.

The budget includes funding for critical operations, but it also acknowledges that resource constraints may impact service delivery in some areas.

Budget Highlights
The FY 2025/2026 and 2026/2027 Budget represents a total appropriation of approximately $150 million in FY 2025/26 and $158 million in FY 2026/27 across all City funds, including the General Fund, Special Revenue Funds, Proprietary Funds, Capital Funds, and Internal Service Funds.

Key highlights include:

Maintaining essential services in public safety, parks, community development, and general government Continued support for strategic investments in infrastructure and facilities Careful nancial planning to manage the ongoing settlement obligation and operating cost increases A balanced General Fund budget in both years, though with signicant limitations on exibility and discretionary spending
One-time funding is not assumed for this budget cycle or future years. This biennial budget reects the growing challenge of sustaining services under the weight of xed cost increases and limited revenue growth. Maintaining a structurally balanced budget is paramount for the long-term nancial health of the city.

Looking Ahead
The road ahead will require continued vigilance and adaptability. Inationary pressures, unfunded mandates, deferred maintenance, and the demand for competitive compensation continue to stretch resources. The city will continue to ensure fair compensation, but long-term stafng sustainability remains a concern, especially as service demands grow.

General Fund challenges are projected to continue, as there is an ongoing need to increase services and add additional resources. However, there are limited nancial resources for areas funded by the general fund (public safety, streets, parks, recreation, community development) and responsible planning, prioritization and even patience will be required. Measure H will work alongside the General Fund to increase funding for needs in these areas, but it has a constrained objective (and limited funding) as approved by the voters.

Proprietary (Enterprise) Funds must be self-sufcient, which means rates paid should be in alignment with needed operational and capital costs. Challenges have been signaled for the wastewater and refuse funds, the city's attention to these will be needed.

The City must also remain mindful of global and national economic uncertainty. Potential downturns could impact our revenue base, making it all the more important to uphold the principles of scal prudence and to rebuild the General Fund reserves to the Council’s policy level of 35%.

While the local economy continues to be stable, the City cannot afford to let down its guard and dismiss its adherence to the scally sound policies and decisions in order to restore nancial reserves for future economic distresses. The majority of the City’s funds are doing well. Revenues are up generally, and departments are controlling their expenditures to the best of their abilities. However, costs for goods and services continue to rise. Overall, the City is in good nancial shape. However, like all government agencies throughout California, the City is faced with increases in pension costs, health care, minimum wage, annual operating costs, aging infrastructure, and a potential economic downturn.

Hanford, like many agencies across the state, is struggling to retain current employees and ll vacant positions. Employees are the City’s most important resource as they serve Hanford residents by providing high-quality programs and services. In order to retain employees, the City must compensate them appropriately and competitively for the work they perform, attempting to keep pace with the labor market. The city has implemented alternate work schedules and provides telecommuting as possible. The battle to ll positions and retain employees has employers looking at hiring bonuses, referral bonuses, wage increases, and other workplace exibility. Implementation of some of these options results in additional costs to the City.

While revenue forecasts show growth in all categories, we must recognize that foreign and domestic factors (i.e., ination, housing prices, international trade, supply chain disruptions, etc.) could negatively impact the growth and expansion of our local economy. Any of these factors could also cause an economic downturn. We are optimistic, but we must also be scally responsible by striving to have sufcient reserves, balanced budgets, and prudent spending policies.

City of Hanford | Budget Book 2026, 2027

Conclusion and Acknowledgments
This budget represents more than just numbers—it reects the City’s dedication to long-term sustainability, efcient service delivery, and the well-being of Hanford’s residents. It is a testament to the partnership between the City Council, our community, and the dedicated staff who make our mission possible.

We extend our sincere gratitude to the City Council for your continued leadership and guidance, and to City staff, all department heads and Alejandro Solorio and Frank Senteno in Engineering and Utilities for their work and thought on the Capital Improvement Plan— and particularly the Finance Department—for their diligence, professionalism, and teamwork.

A special thanks is extended to Finance Manager Destiny Borba, Financial Analyst Aubrey Balbina, and Payroll Analyst Penny Sutphin for their signicant contributions to this document.

We look forward to working collaboratively with the Council and the Hanford community in implementing this budget over the next two years.

City of Hanford | Budget Book 2026, 2027

City Council
City of Hanford | Budget Book 2026, 2027

District Map
City of Hanford | Budget Book 2026, 2027

Find us at
 www.hanford.city
 https://www.facebook.com/cityofhanford/

 @cityofhanford
 @cityofhanford5794
City of Hanford | Budget Book 2026, 2027

GFOA Budget Award
Government
Finance Ofcers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to The City of Hanford, for its its biennial budget for the biennium beginning July 1, 2023. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a nancial plan, as an operations guide, and as a communications device.

This award is valid for two years only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

City of Hanford | Budget Book 2026, 2027

History of City
1800s
In 1877, when the Southern Pacic Railway laid lines from Goshen to Coalinga, their path crossed through a Chinese sheepherder's simple camp. This camp was the beginning of the City of Hanford. The settlement was named for James Madison Hanford, auditor of the railroad, who also took a lively interest in the sale of town lots. The sale of lots began on January 17, 1877. Within a short time, the settlement grew into a town and, with the powerful backing of the railway interests, Hanford became the trading center of the area.

Through the early years, a series of devastating res hampered the growth of the town. On the evening of July 12, 1887, a re destroyed most of the downtown business district. The re spurred talk of incorporation, but the idea of additional taxes prevented any action. Then, on the morning of June 19, 1891, another devastating re raged uncontrolled for hours, once again destroying the downtown business district. This blaze proved to be the last straw for the early civic leaders.

In response to the re, on June 20, 1891, a town meeting was held to discuss incorporation. The demand for incorporation was a direct outgrowth of inadequate re protection. On July 19, 1891, a group of businessmen and civic leaders petitioned the Tulare County Board of Supervisors (Hanford was then in Tulare County) for an election to determine whether or not the town should incorporate. The petition was granted and the election was held August 8, 1891. The following vote was recorded: For incorporation, 127; against incorporation, 47. Four days later the handwritten Articles of Incorporation were led with the Secretary of State and thus August 12, 1891 marks the birthdate of the City of Hanford. When Kings County was formed in 1893, Hanford became the County Seat.
1900s
From its incorporation, Hanford grew into a thriving town, governed by a Board of Trustees. Schools and churches soon were established and an opera house was built. For many years Hanford had the only opera house between the Los Angeles and San Francisco areas. In 1923, construction began on an assembly hall. This hall, known as the Civic Auditorium, was dedicated in 1924. It still stands today in downtown Hanford. The main auditorium is utilized extensively by community groups and organizations.

In the early 1930s, following the trend of many communities, the Board of Trustees became known as the Hanford City Council.

In 1945, the rst paid re department was established and the City Planning Commission was created. The city continued to grow at a steady pace and in 1950 the city manager/city council form of government was established. During the following years, other advisory bodies were created to assist the city council in its decisions on policies, laws, and procedures.

In 1974, the County of Kings decided to move out of their existing ofces located in the county courthouse in the center of downtown, to a location a mile away. As a part of this move, they decided to abandon the old county courthouse and the building was to be razed. Downtown merchants and city ofcials were extremely concerned that downtown Hanford would soon become a shell of its former self and, like so many other downtown areas, fail as an economic entity.

In April 1975, the Hanford City Council, in cooperation with the downtown merchants, established the Central Parking and Improvement District and, as a result, doubled business license taxes in the downtown area. The city council also agreed to deposit this doubled amount as well as the base amount of business licenses into a special fund that could be used only for programs and projects within the downtown area. The establishment of the Central Parking and Improvement District was the rst step of many taken to improve the downtown. Since 1975, over $2 million has been spent from this fund on public improvements to make the downtown more attractive and to encourage community events. In addition, millions of dollars of private improvements have been made including the restoration of a multitude of buildings, the design of new storefronts, and the actual construction of several new buildings. Downtown Hanford took on a new look and, since then, has become a source of community pride and enjoyment.

In 1980, in order to encourage the restoration and rehabilitation of historic structures, the city council, in cooperation with private community groups, established a Historic District. This step provided a vehicle for the private sector to receive special tax credits for the rehabilitation of historic structures. The result has been that many buildings, which were underutilized, are now bustling with new tenants and activities.

As a result of the many activities in downtown Hanford, the restoration and rehabilitation program, and the cooperation between private citizens and city ofcials, the City of Hanford, in 1985, entered and won the competition for the Helen Putnam Award for Excellence awarded by the League of California Cities. The theme of Hanford's entry was "Looking into the Past to Build the Future", and was based upon the revitalization of downtown Hanford. Hanford's efforts were also recognized in 1986 by American City and County magazine, which chose Hanford as one of ten cities in the United States to receive its prestigious Award of Merit. Most recently, Rohm and Haas Paint Quality Institute of Philadelphia, Pennsylvania named the city, as one of this country’s “Prettiest Painted Places in America”.
2000s
In March 2000, the Hanford City Council, in cooperation with the downtown merchants, established a new organization called the Hanford Main Street Program. The Main Street Program is an extension of our Downtown Revitalization Program that began 25 years ago, producing one of California’s nest downtowns. The Main Street approach is a comprehensive program for City of Hanford | Budget Book 2026, 2027

downtown revitalization that stresses a strong public/private partnership, an active committed organization, a full-time program manager, and a commitment to quality promotional programs.

Hanford continues to grow and thrive and community pride is evident in the refurbished buildings, the clean streets, and the many activities that take place in our city.

City of Hanford | Budget Book 2026, 2027

Population Overview

TOTAL POPULATION
59,389 2.5%
vs. 2022

GROWTH RANK
26out of 503
Municipalities in California

DAYTIME POPULATION
56,490
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates

POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses 1990 1992 1994 1996 1998 20002002200420062008 2010 2012 2014 2016 2018 20202022 2024 30k
35k
40k
45k
50k
55k
60k
<5 5-9 10-14 15-19 20-2425-3435-4445-5455-5960-6465-7475-84 >85 City of Hanford | Budget Book 2026, 2027

Household Analysis

TOTAL HOUSEHOLDS
19,016
It is important to consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the tax base.
* Data Source: American Community Survey 5-year estimates 1%
higher than state average
Family Households
49%
2%
higher than state average
Married Couples
51%
21%
lower than state average
Singles
19%
16%
lower than state average
Senior Living Alone
11%
City of Hanford | Budget Book 2026, 2027

Economic Analysis
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.

HOUSEHOLD INCOME
Above $200,000
8%
59%
lower than state average
Median Income
73,544
24%
lower than state average
Below $25,000
16%
23%
higher than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
City of Hanford | Budget Book 2026, 2027

Housing Overview
2023 MEDIAN HOME VALUE
323,600
* Data Source: 2023 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner-occupied housing.

HOME VALUE DISTRIBUTION
* Data Source: 2023 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner-occupied housing.

HOME OWNERS VS RENTERS
Hanford
38%
Rent
62%
Own
State Avg.
44%
Rent
56%
Own
* Data Source: 2023 US Census Bureau
(http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value
data includes all types of owner-occupied housing.
200920102011
20122013
201420152016201720182019
20202021
2022
2023
150k
200k
250k
300k
350k
> $1,000,000
$750,000 to $999,9…
$500,000 to $749,9…
$400,000 to $499,…
$300,000 to $399,9…
$250,000 to $299,9…
$200,000 to $249,9…
$150,000 to $199,999
$100,000 to $149,9…
$50,000 to $99,999
< $49,999
City of Hanford | Budget Book 2026, 2027

Organization Chart
City of Hanford | Budget Book 2026, 2027

Fund Structure
Governmental FundsGovernmental Funds are made up of three distinct funds and are as follows.

1. Governmental Funds- Governmental Funds are used to account for non-exchange revenues/unrestrictedrevenues such as taxes, intergovernmental revenues and grants. The fund provides resources for the majority ofgeneral government expenditures (i.e., expenditures for public health and safety, capital assets and projects,and government administration). The Governmental Fund is used to account for all resources not required tobe accounted for in another fund.

2. Proprietary Funds- Proprietary Funds are generally used to account for exchange transactions such ascharges to customers (Enterprise Funds) or to other units of the City (Internal Service Funds).• Enterprise Funds are often referred to as dedicated, or nondiscretionary, funds as revenues generated in thesefunds are specically dedicated for a particular purpose. These funds have many restrictions on how resourcescan be allocated.• Internal Service Funds- provide supplies and services for the City’s other programs and activities- such as theCity’s self-insurance, eet maintenance, and computer maintenance funds. They generally do not producerevenues; instead, the expenses incurred in these funds are supported through internal allocations (transfers)to other funds based on predetermined criteria.

3. Fiduciary Funds- Fiduciary Funds are used to account for assets held by the City (the trustee) acting in aduciary capacity for other entities. These funds are operated to carry out the specic actions of agreements,ordinances and other governing regulations.

The City reports the following major governmental funds:

General FundThe General Fund is the principle operating fund of the City. It is used to account for all nancial resourcesexcept those required to be accounted for in other funds. For the City, the general fund includes basicgovernmental activities such as general government, public safety, public works, recreation and communitydevelopment.

General Fund - Measure HOn November 5, 2024, Hanford voters passed Measure H, a 1% sales tax increase to fund essential City services.The City's new sales and use tax rate of 8.25% became effective on April 1, 2025. The City Council approved a ten-year expenditure plan which species the uses of the proceeds of the transactions and use (sales) tax CDBG Home/Housing FundThis fund is used to receive and disburse funds in accordance with grants received from the Department ofHousing and Urban Development for the repair and improvement of targeted housing areas.

Transportation Development Act FundThis fund is used to account for nancial resources to be used for transit and non-transit-related purposes thatcomply with regional transportation plans. The City has elected to present this fund as a major fund.

The City reports the following major enterprise funds:

Water System FundThe Water System Fund is used to account for the nancial activities of water utility of the City.

Wastewater FundThe Wastewater Fund is used to account for nancial activities of sewage collection and wastewater treatmentutility of the City.

Storm Drain FundThe Storm Drain Fund is used to account for the nancial activities of the City's storm drains.

Refuse FundThe Refuse Fund is used to account for the nancial activities of the collection of solid waste and disposal utilityof the City.

City of Hanford | Budget Book 2026, 2027

The City reports the following non-major enterprise funds:

Airport FundTo account for all activities necessary to provide an airport to the residents of the City and surrounding areas. lntermodal FundThe intermodal Fund is used to account for the nancial activities of a building used to support state, regionaland local transportation.

Building Safety FundThe Building Safety Fund is used to account for the nancial activities of the City’s review of building plans fromdevelopers, contractors and/or property owners andinspectors of buildings. Revenue is provided by the permit and review fees.

The City reports the following fund types in aggregate as part of other non-major governmental funds:

Special Revenue FundsSpecial Revenue Funds are used to account for the proceeds of specic revenue sources that are legallyrestricted to expenditures for specied purposes.

Capital Projects FundCapital Projects Funds are used to account for nancial resources to be used for the acquisition or constructionof major capital facilities other than those nances byproprietary funds.

Additionally, the City reports the following fund types:

Internal Service FundsInternal Service Funds are used to account for the nancing of goods or services provided by one departmentor agency of the City to another on a cost-reimbursementbasis.

Private-Purpose Trust FundThe Private Purpose Trust Fund is used to account for the activities of the former Hanford RedevelopmentAgency during the wind down period.

Custodial FundsCustodial Funds are used to account for assets held by the City in a purely custodial capacity or as an agent forindividuals, private organizations and/or other governments.

City of Hanford | Budget Book 2026, 2027

Department/Fund Relationship
City of Hanford | Budget Book 2026, 2027

Basis of Budgeting
The City of Hanford prepares its budget primarily on a cash and encumbrance basis, meaning revenues arebudgeted in the year they are expected to be received, and expenditures—including encumbrances—arebudgeted in the year purchase orders are anticipated. Each fund’s appropriated budget is developed withdetailed line-item basis. Revenues are organized by specic sources, while expenditures are categorized bydepartment and by expense class, including salaries and benets, departmental and major operations, utilities,capital projects, etc. The legal level of budgetary control is maintained at the department level within eachfund. While City management may transfer appropriations within a department, any changes acrossdepartments require City Council approval. Budget adjustments may be made throughout the scal year torespond to changing needs.

Although the budgeting process closely aligns with generally accepted accounting principles (GAAP), somedifferences apply. For example, capital expenditures in proprietary funds are treated as expenses rather thanassets for budgetary purposes, depreciation is not included in budget reports, and debt principal payments arerecorded as expenditures. Budget and actual nancial statements are reported on the current basis. Anyunencumbered appropriations for annually budgeted funds lapse at year-end. Additionally, under Article XIIIBof the California Constitution (Gann Spending Limitation Initiative), the City is subject to limits on the amountof tax proceeds it can appropriate each year. Any amount that exceeds this limit must be returned to the StateController or refunded to taxpayers through reduced tax rates, fee adjustments, or other refund mechanisms.

Basis of Accounting
The City of Hanford employs different accounting bases for its governmental and proprietary funds, dependingon the nature of the activities being reported. Governmental funds—including the General Fund, SpecialRevenue Funds, and other Non-Major Funds—are used to account for the City’s core governmental operations.These funds use the modied accrual basis of accounting and focus on current nancial resources. Under thismethod, revenues are recognized when they are both measurable (the amount can be determined) andavailable (collectible within 60 to 90 days after year-end). Typical revenues accrued under this basis includeproperty taxes, sales taxes, franchise fees, and interest income. Other revenues, such as licenses, permits, nes,forfeitures, and penalties, are only recognized when cash is received. Expenditures are recorded when liabilitiesare incurred, except for certain long-term obligations, such as debt service, which are recognized when due.

In contrast, proprietary funds, which include Enterprise and Internal Service Funds, are used to account for theCity’s business-type activities and follow the full accrual basis of accounting. This approach records revenueswhen earned and expenses when incurred, offering a more accurate picture of long-term nancialperformance. The City also adheres to all relevant Financial Accounting Standards Board (FASB)pronouncements in reporting proprietary fund operations.

City of Hanford | Budget Book 2026, 2027

Financial Policies
City Council has adopted policy parameters for the City's scal management. The following is a summary of those policies.

Financial Activity Reporting
The City's nancial activity will be reported in a variety of funds, which are the basic accounting and reporting entities in government accounting. The City's accounting structure will make it possible to present fairly and with full disclosure the nancial position and results of nancial operations of the funds of the City in conformity with generally accepted accounting principles, and to determine and demonstrate compliance with nance-related legal and contractual provisions.

Management Responsibility
The City Manager shall provide the City Council with a mid-year review of nancial activities in February each year.

Reserves
The City will maintain reserve funds to:
• Stabilize the City's scal base for anticipated uctuations in revenues and expenditures • Provide for non-recurring, unanticipated expenditures; and • Provide for innovative opportunities for the betterment of the community.

Contingency Reserve: The purpose of this reserve is to be prepared for possible future revenue reductions and to generate interest income.

Replacement Funds: The purpose of these are to plan for and provide sufcient funds for the anticipated replacement of, and/or maintenance on, capital equipment.

Annual Budget and Financial Plan
An annual budget and nancial plan will be presented to the City Council in addition to periodic nancial information, setting forth the following information:
• Actual revenues, expenditures, reserve balances, and fund balances for the prior scal year; • Estimated revenues, expenditures, reserve balances, and fund balances for the current scal year; • Projected revenues, expenditures, reserve balances, and fund balances for the next scal year; • Articulated priorities and service levels to be achieved by the organization over the next year; and • Capital Improvement Program for the next ve years.

Appropriation Control
Appropriation of scal resources is the responsibility of the City Council and the City Manager. Appropriations requiring Council action are:
• Appropriation of reserves, except replacement reserves; • Transfers between funds;
• Appropriations of any unassigned revenues - unassigned revenues are those revenues that are not associated with a particular business or service unit; and
• Inter-funds loans
Appropriations requiring City Manager action are:
• Transfers within a division;
• Appropriation of unbudgeted assigned revenues - assigned revenues support a specic business or service unit and allow expansion or contraction of that unit in response to demand as manifested by receipt of assigned revenues; and • Appropriation of replacement reserves.

Balanced Budget
The City Council requires that the City Manager presents a balanced budget proposal with each budget cycle. A balanced budget will be dened as total General Fund revenues and transfers-in being equal to or more than total General Fund expenditures and transfers-out less one-time capital expenditures and/or transfers out if supported by available fund balance.

Debt Management
The City Council maintains a Debt Management Policy. This policy addresses inter-funding borrowing, short-term borrowing, long-term borrowing, and debt issuance. The policy provides guidance for ensuring that nancial resources are adequate to meet short-term and long-term service objectives and that nancing undertaken by the City satises certain clear objectives City of Hanford | Budget Book 2026, 2027

which allow the City to protect its nancial resources in order to meet its long-term capital needs.

Investments
The City maintains an Investment Policy in conformance with California Government Code. The policy addresses the objectives of safety, liquidity, and yield with respect to the City's nancial assets.

Fees and Charges
The City Council will annually adopt a schedule of fees and charges. The fees and charges will be set to provide adequate resources for the cost of the program or service provided.

Purchasing
The City will maintain a purchasing policy designed to support and enhance the delivery of governmental services while seeking to obtain the maximum value for each dollar expended.

Performance Measures
The City Manager will annually develop performance measures and assess how efciently and effectively the functions, programs, and activities in each department are provided and for determining whether program goals are being met.

City of Hanford | Budget Book 2026, 2027

Budget Timeline
Budget Review
The Finance department compiled all the budget information and assisted each department in review of operating and capital budgets, completing the goals, objectives and performance measurements. The Finance Director and Finance Manager met with each Department Head to review budget requests. Revisions were made as necessary and a meeting was held with the City Manager to review nal details of the budget.

Budget Adoption
A public hearing is required prior to the adoption of the budget. The City Council approved a resolution to adopt the 2025-26 & 2027-28 budget on June 3rd. Once approved, the budget becomes the basis for operations and capital expenditures throughout each scal year. Per ordinance "on or before June 30th of each year, the council, by resolution, shall adopt a preliminary budget for the ensuing scal year. Such preliminary budget shall serve as an interim operating budget during the rst quarter of the scal year to permit time for the receipt of assessment, subvention, revenue, and expenditure data to enable the nal budget preparation. On or before September 30th of each year, the council, by resolution, shall adopt a nal budget." It is the intention of the City to adopt a nal budget by June 30th of each year.

Public Involvement
During all City Council public meetings and at the public hearing, the community was noticed and invited to provide their feedback on the budget. As outlined below, there were at least four public meetings during development and adoption of this budget.

Budget Amendments
In accordance with ordinance requirements and resolution, after adoption, the City Council may amend or supplement the budget by motion. Amendments to appropriations can occur throughout the year or during Mid-Year or Mid-Cycle Budget Reviews.

The timeline for the budget adoption is as outlined below.

Jan 31, 2025
REVENUES - Finance prepares forecasts/departments to review Jan 31, 2025
EXPENDITURES: PERSONNEL
- departments review position allocations (Departments)- new personnel requests (Departments)- personnel budgeting (Finance) Feb 3, 2025
EXPENDITURES: OPERATIONS- two year budget proposal for operating costs (Departments) Feb 3, 2025
EXPENDITURES: CAPITAL- Capital Project submissions (Departments)- Vehicle replacements (Departments/Fleet)- New Vehicle requests (Department)- City Manager review - All other capital requests over $10,000 (Departments)- Open capital projects/rollover (Departments) City of Hanford | Budget Book 2026, 2027

Mar 3, 2025
NARRATIVES(by departments)- Review & update
- Division's purpose- Division's accomplishments- Department/Division Council goal alignment- Division's future objectives Mar 7, 2025
COST ALLOCATIONSDeveloped by Finance
Mar 7, 2025
RESERVE PLANDeveloped by Finance
Mar 7, 2025
TRANSFERSCreate transfer schedule/plan (Finance)
Mar 18, 2025
COUNCIL BUDGET OUTLOOKAt city council meeting
Mar 20, 2025
CITY MANAGER REVIEWInternal review with Finance
Apr 1, 2025

COUNCIL BUDGET INTRODUCTION/REVIEW
Capital Review
Apr 15, 2025
COUNCIL BUDGET REVIEWCapital Review (2nd presentation)
May 6, 2025
COUNCIL BUDGET REVIEWOperating Budget
May 20, 2025
COUNCIL BUDGET REVIEWOperating review and personnel master review, follow up of any remaining items City of Hanford | Budget Book 2026, 2027

Jun 3, 2025
PUBLIC HEARING- Vacancy Rate Review- Budget Book presentation - City Council Budget Adoption of biennial budget FY 2025/2026 and 2026/2027 City of Hanford | Budget Book 2026, 2027

BUDGET OVERVIEW
City of Hanford | Budget Book 2026, 2027

Executive Overview
The City of Hanford stands at a critical juncture as it prepares for the 2025/2026 and 2026/2027 budget cycles. With growing community needs, evolving service expectations, and scal realities shaped by ination, population growth, and state and federal mandates, a strategic approach to budgeting has never been more essential. This Strategic Budget Plan is a direct response to those challenges—crafted through the collaboration in February 2025 of City Council, department directors, and the City Manager, and grounded in a shared vision for Hanford’s future.

This plan is structured around the City Council’s ve strategic goals, which serve as the foundation for all budgetary decisions.

These goals—Quality of Life, Fiscal Sustainability, Outreach and Open Governance, Customer Service, and Employer of Choice—reect Hanford’s commitment to creating a safe, vibrant, responsive, and forward-thinking community.

Each goal is supported by specic, actionable priorities that are tied to budget allocations and informed by feedback from departmental leadership. For example, the need for greater youth engagement, improved public safety infrastructure, and expanded recreational programming are met with targeted investments in parks, lighting, and programming under the Quality of Life goal. Similarly, Hanford’s push for long-term Fiscal Sustainability is reected in strategies to increase reserves, reevaluate impact fees, and boost cost recovery.

Recognizing the importance of community trust and engagement, the Outreach and Open Governance goal focuses on modernizing communication tools, expanding digital access, and establishing Hanford as the community’s most reliable source of information. Meanwhile, the Customer Service goal seeks to ensure that every resident, business, and visitor receives high-quality, efcient support from the City—whether online, by phone, or in person.

Finally, as the City competes for talent in a tight labor market, the Employer of Choice goal highlights the need for investment in workforce development, training, incentives, and exible work environments to attract and retain a high-performing team.

This plan does more than direct dollars—it charts a course. It ensures that City resources are aligned with the priorities of the community, and that every investment made by Hanford in the coming years helps build a city that is not only functional and sustainable, but also innovative, inclusive, and full of opportunity.

The Strategic Budget Plan will be revisited regularly, with quarterly progress updates and performance metrics to ensure transparency, adaptability, and accountability as Hanford continues to grow and thrive.

City of Hanford | Budget Book 2026, 2027

Strategic Plan
Challenges Ahead
In February 2025, at a strategic goal-setting meeting, each Department Director and the City Manager shared the issues/challenges/opportunities they see in the next several years facing their particular departments. The following were established by the City Council as goals and objectives for the next 12-24 months to work to implement.

Current 3-Year Goals & Potential New Objectives:
#1 Quality of Life Goal: The City of Hanford will be a leader in the coordination of resources and pursuit of new opportunities to enhance the health, safety, and infrastructure of our community and individual rights of all. ● Create more youth activities
● Invest in more recreation programs
● Having the public feel safe in all spaces at all hours ● Becoming more business friendly and streamlining processes ● Encourage and implement fun things for residents and visitors to do ● Have more transparency on our efforts to decrease crime ● Explore more public safety pathways (i.e.) Junior Explorers for Fire & Police Departments ● Assess all parks’ safety. This includes considering lighting, cameras, crime stats, etc. ● Evaluate code enforcement efforts, becoming heavily proactive with commercial stakeholders andlightly reactive with residential stakeholders
#2 Fiscal Sustainability Goal: The City of Hanford will explore funding mechanisms to meet evolving community needs.
● Have more business-forward thinking regarding parks etc. ● Reevaluate Impact Fees (i.e.) have the development pay their share(s) ● Deliver on Measure H
● Budgetary review with informal updates
● CA Policy - Grade A
● Get reserves to 35%
● Grow ACO Fund to approx. 15% of Exp. (approx. $7 million) ● Cost recovery: maintain/meet 12% increase? The national average is 17% #3 Outreach and Open Governance Goal: The community will be kept informed of current, future and emerging city matters through a well-aligned and multi-faceted system of public communications. ● Consolidate our social media
● Have a larger social media presence
● Highlight all of the good that we do
● Feature employees and Council
● Shine a light on City businesses
● More informational videos
● Expand the Communication Department, perhaps with interns? ● Have positive interactions between the Council, Staff, and the public ● Make the City the trusted source of information for the public ● Create a video that shows the public where/how to access City Council meetings ● Allow virtual public comments and interactions at Council meetings #4 Customer Service Goal: All parties interacting with the City of Hanford at all levels shall experience professional, efcient, and effective customer service. ● Provide customer service training for staff
● Clear, simple, and effective public education, including FAQs and resource links to increase public awareness of processes ● Update our webpages
● Toot our own horn!
● Look at customer response times
● Create a document that outlines for the public who to call within the City for issues City of Hanford | Budget Book 2026, 2027

#5 Employer of Choice Goal: The City of Hanford will strive to focus on recruitment and retention of the best and the brightest. ● Explore vocational training and partnering with schools etc. ● Provide internship opportunities
● Provide affordable housing incentives for potential employees ● Maintain a strong rapport on the Council
● Hire a social Media intern
● Implement Down Payment Assistance Program
● Explore business incentives for employees
● Explore Holiday closure
● More employee recognition at Council meetings
● Create a city-wide appreciation event
● Continue to explore Telework/Hybrid
City of Hanford | Budget Book 2026, 2027

Short-term Factors
The City of Hanford's biennial budget is shaped by several short-term factors that inuence both operational priorities and strategic decision-making. These factors reect current community needs, organizational challenges, and external economic conditions that impact the City's ability to deliver quality services in a scally responsible manner. The following considerations will play a signicant role in budget development for the 2025/2026 and 2026/2027 scal years.

1. Community Safety and Quality of Life Expectations
Increasing demand for enhanced public safety and recreational opportunities is driving short-term investments in community amenities and youth engagement. Specic focus areas include:

Park safety enhancements, such as improved lighting and surveillance.

Expansion of recreational programs, particularly for youth.

Implementation of community-oriented safety programs (e.g., Junior Explorers).

2. Infrastructure Capacity and Service Delivery
As Hanford continues to experience growth, the strain on existing infrastructure and services has become more pronounced. In the short term, the City will prioritize:

Maintenance and upgrades to aging public facilities.

Resource adjustments to support service expansion in developing areas.

Targeted capital improvement projects aligned with strategic goals.

3. Fiscal Conditions and Cost Pressures
The City is facing ination-related cost increases in labor, materials, and contract services. Short-term scal actions include:

Strategic use of reserves while maintaining progress toward the 35% reserve goal.

Reevaluation of development impact fees to ensure cost-sharing fairness.

Continued focus on cost recovery practices and identifying revenue-generating opportunities.

4. Transparency, Outreach, and Digital Engagement
Improving communication with residents and stakeholders is a key short-term goal. Planned initiatives include:

Consolidation and enhancement of the City’s social media platforms.

Production of informational content, including public service videos and meeting access guides.

Implementation of virtual participation options for City Council meetings.

5. Workforce Recruitment and Retention
The City recognizes that stafng stability is critical to service delivery. In response, the budget will address immediate workforce needs through:

Expansion of internship and vocational training programs in partnership with local schools.

Exploration of housing incentives and employee recognition programs.

Continued evaluation of exible work arrangements where appropriate.

This section identies short-term pressures and opportunities that will guide strategic budget allocations. The City’s proactive response to these factors ensures that public resources are aligned with community needs and Council priorities, while maintaining a strong commitment to operational excellence and nancial stewardship.

City of Hanford | Budget Book 2026, 2027

Priorities & Issues
Updated Priorities
In March 2025, updated priorities were reafrmed for the City of Hanford. This biennial budget for FY 2025-26 and FY 2026-27 is carefully aligned with the City Council’s strategic goals to address both short- and long-term needs:

Improve quality of life for residents
Maintain and enhance scal sustainability
Expand community outreach and promote open governance
Strengthen commitment to customer service
Position the City as an employer of choice
This budget advances these goals through a scally responsible plan that strategically allocates limited resources toward meaningful improvements. Acknowledging ongoing nancial constraints, the City continues to seek external or alternative funding sources to maximize progress across all strategic areas.

Short-Term Factors
The City's nancial condition remains challenged, particularly within the General Fund. In early 2023, the City reached a $12.5 million legal settlement, requiring an initial $7.5 million payment and $1.25 million annual payments over the subsequent four years. As a result, nancial reserves were signicantly depleted to approximately 7% of operating expenditures—well below the 35% reserve target established by City policy. Although the settlement mitigated the risk of a much larger liability exceeding $50 million, it created substantial ongoing pressure on the General Fund. This nancial burden, combined with increasing operating costs, will constrain the City's ability to expand services in this two-year budget cycle.

To address these realities, key operational assumptions include:

No annual stafng increases unless fully offset by grants, or dedicated revenue streams Reorganization of departments as needed to maximize efciencies and utilize existing staff to cover needs and look towards the future
Limited funding for special projects and one-time expenditures, reserves may need to be utilized on a one-time basis.

Staff growth must be carefully constrained to maintain nancial balance. As a result, service demands in some areas may increasingly outpace available resources. Nonetheless, through disciplined scal management, the City can gradually rebuild its reserves to meet the Financial Reserve Policy target of 35% (15% for operating reserves and 20% for nancial emergencies), while also maintaining appropriate reserves for eet, technology, and facility replacements.

The City must also continue to monitor and manage:

Rising costs from unfunded mandates
Deferred maintenance of City facilities and infrastructure The need to maintain competitive employee compensation and benets The last labor negotiations (in 2022) yielded signicant progress in aligning wages with market rates, supporting the City's goal to attract and retain talented employees. Additionally, strategic stafng additions made during the prior budget cycle— including a Parks Resource Ofcer, Community Relations Manager, Purchasing Agent, and IT Support—reect the City's commitment to quality of life, scal responsibility, outreach, and customer service.

Long-Term Factors
Looking ahead, several signicant long-term needs remain underfunded, though now with Measure H in place for the city many needs may now move forward:

Expansion of public safety stafng (police and re)
Facility maintenance and modernization
Street maintenance and infrastructure investment
While this budget continues to address critical deferred maintenance needs through minor repairs and targeted investments, facility and non-safety eet reserves will not FY 2026 to ensure General Fund balance. A comprehensive strategy for long-term asset management and infrastructure investment remains an ongoing necessity.

The City remains committed to:

Identifying opportunities to reduce costs and increase revenues Innovating service delivery models
Forming strategic partnerships to enhance community services Through these efforts, Hanford will continue to move forward with resilience, ensuring a sustainable and prosperous future for the community.

City of Hanford | Budget Book 2026, 2027

Personnel Master and Changes
The Personnel Master shows an increase of 25 FTE from FY25 budgeted FTE to FY26 for a total of 331 FTE. 4 of those positions were added during FY24 and FY25 (after budget adoption in June of 2023). 1 FTE, an Assistant Planner is requested in Planning Operations. 20 FTE are requested for the Measure H Operations Division per the Measure H Expenditure Plan and Measure H committee recommendation.

City of Hanford | Budget Book 2026, 2027

City of Hanford | Budget Book 2026, 2027

City of Hanford | Budget Book 2026, 2027

City of Hanford | Budget Book 2026, 2027

City of Hanford | Budget Book 2026, 2027

City of Hanford | Budget Book 2026, 2027

City of Hanford | Budget Book 2026, 2027

General Fund
Recognizing persistent scal pressures—including ination, unfunded mandates, deferred maintenance, andworkforce competitiveness—the City is maintaining a cautious outlook.

While certain revenues are expected to plateau in FY 2026, the City anticipates modest, continued growthsupported by a conservative 2.5% annual increase assumption. Sales, property, franchise, and TransientOccupancy Tax revenues are projected to experience small but steady gains, business tax revenues areexpected to remain relatively stable despite minor uctuations, and grant revenues are anticipated to remainconsistent depending on program continuation. These projections do not factor in potential future tax rateadjustments currently under consideration for voter approval.

At the same time, expenditures are forecasted to grow by approximately 3.5% annually, driven by rising costs inpersonnel services, fuel, utilities, and essential supplies. Given these dynamics, the City remains focused onprudent nancial management to ensure long-term scal sustainability while continuing to deliver high-quality services to the community.

While the surplus is projecting a positive scal position, it is important to note that capital improvement needsfor the City are growing substantially. Infrastructure projects, facility upgrades, and essential equipmentreplacements represent signicant nancial commitments in the coming years. The surplus will be a criticalresource to address these capital needs, ensuring the City can maintain and enhance vital public assets andservices. Accordingly, the City’s nancial strategy emphasizes balancing short-term scal health with long-termcapital investment requirements.

Note 1: The FY 2025 gures include a one-time litigation expense and a corresponding reimbursement. Thistemporary anomaly inates certain nancial indicators and should be interpreted as a non-recurring event,rather than a reection of ongoing operational trends.

Note 2: These gures do not include revenues or expenditures related to Measure H.

City of Hanford | Budget Book 2026, 2027

FUND SUMMARIES
City of Hanford | Budget Book 2026, 2027

General Fund
The General Fund is the principle operating fund of the City. It is used to account for all nancial resources except those required to be accounted for in other funds. For the City, the general fund includes basic governmental activities such as general government, public safety, public works, recreation and community development.

Summary
The City of Hanford is projecting $42.32M of revenue in FY2026, which represents a 7.3% increase over the prior year and $43.42M of revenue in FY2027, which represents a 2.6% increase over the prior year.

Budgeted expenditures are projected to increase by 10.4% or $4.11M to $43.57M in FY2026 and 2.5% or $1.1M in FY2027.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2023 FY2024 FY2025 FY2026 FY2027$0
$10M
$20M
$30M
$40M
$50M
$60M
General Fund Comprehensive Summary
Beginning Fund Balance: -$3,068,634.00 $7,727,485.00 $11,037,720.00 N/A Revenues
Property Taxes $15,206,894.85 $13,949,000.00 $16,172,000.00 $17,035,000.00 Sales Tax and Franchise Fees $17,620,791.80 $19,627,230.00 $19,127,000.00 $19,827,000.00 Licenses and Permits $86,270.34 $47,700.00 $89,600.00 $89,600.00 Fines and Forfeitures $132,723.70 $118,500.00 $124,100.00 $125,100.00 Aid/Grant from other Gov Agencies $6,942,318.07 $579,300.00 $1,116,271.00 $1,116,271.00 Revenue from use of Money $647,833.38 $15,000.00 $345,000.00 $345,000.00 Misc Revenue $2,058,621.24 $1,736,300.00 $1,726,929.00 $1,436,900.00 Rents and Leases $940,950.03 $209,160.00 $587,740.00 $594,240.00 Other Taxes and Special Assessments $917,510.78 $876,000.00 $970,000.00 $975,550.00 Fees $1,489,960.96 $1,121,650.00 $1,112,500.00 $1,145,500.00 Intrafund Transfers $1,654,798.87 $1,174,471.00 $944,654.00 $729,976.00 Total Revenues: $47,698,674.02 $39,454,311.00 $42,315,794.00 $43,420,137.00 Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted City of Hanford | Budget Book 2026, 2027

Expenditures
Personnel Services $26,868,665.49 $28,875,319.00 $31,103,800.00 $31,586,680.00 Services & Supplies $10,997,332.24 $9,978,042.00 $11,669,146.00 $12,146,326.00 Reserve $1,532,996.80 $1,186,880.00 $1,874,249.00 $1,874,249.00 Allocations -$3,328,934.78 -$4,465,712.00 -$4,930,922.00 -$4,930,922.00 Debt Service $2,683,152.89 $3,714,918.00 $3,636,046.00 $3,564,485.00 Equip/Fixed Assets/Capital Projects $6,069,011.09 $0.00 $0.00 $0.00 Intrafund Transfers $1,155,832.91 $164,864.00 $213,475.00 $429,319.00 Total Expenditures: $45,978,056.64 $39,454,311.00 $43,565,794.00 $44,670,137.00 Total Revenues Less Expenditures: $1,720,617.38 $0.00 -$1,250,000.00 -$1,250,000.00 Ending Fund Balance: -$1,348,016.62 $7,727,485.00 $9,787,720.00 N/A Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Sales…Sales…Sales…
Property …Property …Property …
Misc …Misc …Misc …
Aid/Grant fro…Aid/Grant fro…Aid/Grant fro…
Fees (2.6%)Fees (2.6%)Fees (2.6%)
Sales…Sales…Sales…
Property …Property …Property …
Misc …Misc …Misc …
Fees (2.6%)Fees (2.6%)Fees (2.6%)
Aid/Grant fro…Aid/Grant fro…Aid/Grant fro…
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Revenues by Source
Millions
Licenses and PermitsFines and ForfeituresRevenue from use of MoneyRents and LeasesIntrafund TransfersOther Taxes and Special AssessmentsAid/Grant from other Gov AgenciesFeesMisc RevenueProperty TaxesSales Tax and Franchise Fees FY2023
FY2024
FY2025
FY2026
FY2027$0
$10
$20
$30
$40
$50
$60
Revenue Source
Property Taxes $13,949,000.00 $16,172,000.00 $17,035,000.00 15.9% Sales Tax and Franchise Fees $19,627,230.00 $19,127,000.00 $19,827,000.00 -2.5% Licenses and Permits $47,700.00 $89,600.00 $89,600.00 87.8% Fines and Forfeitures $118,500.00 $124,100.00 $125,100.00 4.7% Aid/Grant from other Gov Agencies $579,300.00 $1,116,271.00 $1,116,271.00 92.7% Revenue from use of Money $15,000.00 $345,000.00 $345,000.00 2,200% Misc Revenue $1,736,300.00 $1,726,929.00 $1,436,900.00 -0.5% Rents and Leases $209,160.00 $587,740.00 $594,240.00 181% Other Taxes and Special Assessments $876,000.00 $970,000.00 $975,550.00 10.7% Fees $1,121,650.00 $1,112,500.00 $1,145,500.00 -0.8%
Intrafund Transfers $1,174,471.00 $944,654.00 $729,976.00 -19.6% Total Revenue Source: $39,454,311.00 $42,315,794.00 $43,420,137.00 7.3% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Revenue by Department
Projected 2026 Revenue byDepartment Projected 2027 Revenue byDepartment Non-Non-DepartmentalDepartmental(87.5%)(87.5%)
Non-Departmental(87.5%)
Parks …Parks …Parks …
Police (3.…Police (3.…Police (3.…
Finance (2%)Finance (2%)Finance (2%)
Fire (1.4%)Fire (1.4%)Fire (1.4%)
Non-Non-DepartmentalDepartmental(89%)(89%)
Non-Departmental(89%)
Parks …Parks …Parks …
Police (2.…Police (2.…Police (2.…
Finance (2%)Finance (2%)Finance (2%)
Fire (1.4%)Fire (1.4%)Fire (1.4%)
Budgeted and Historical Revenue by Department
Millions
Grey background indicates budgeted figures.

Public Works Administration Utilities & EngineeringCommunity Development Fire FinancePolice Parks & Community Services Non-Departmental FY2023
FY2024
FY2025
FY2026
FY20270
10 20
30 40
50 60
City of Hanford | Budget Book 2026, 2027

Revenue
Administration $6,000.00 $12,000.00 $12,000.00 100%
Finance $743,000.00 $849,000.00 $855,000.00 14.3%
Community Development $290,300.00 $347,100.00 $347,100.00 19.6% Police $1,591,483.00 $1,644,570.00 $1,101,406.00 3.3%
Fire $565,833.00 $576,229.00 $606,862.00 1.8%
Parks & Community Services $811,516.00 $1,654,207.00 $1,659,707.00 103.8% Public Works -$80,501.00 -$85,023.00 -$89,649.00 5.6%
Utilities & Engineering $276,750.00 $301,000.00 $301,000.00 8.8% Non-Departmental $35,249,930.00 $37,016,711.00 $38,626,711.00 5% Total Revenue: $39,454,311.00 $42,315,794.00 $43,420,137.00 7.3% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Expenditures by Function
Budgeted 2026 Expenditures byFunction Budgeted 2027 Expenditures byFunction Polic…Polic…Polic…
Fire (17.9%)Fire (17.9%)Fire (17.9%)
Parks …Parks …Parks …
Non-D…Non-D…Non-D…
Public Wo…Public Wo…Public Wo…
AdministrationAdministration(4.9%)(4.9%)Administration(4.9%) Polic…Polic…Polic…
Fire (17.9%)Fire (17.9%)Fire (17.9%)
Parks …Parks …Parks …
Non-D…Non-D…Non-D…
Administr…Administr…Administr…
Public WorksPublic Works(5.1%)(5.1%)Public Works(5.1%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

Utilities & Engineering Finance Community DevelopmentPublic Works Administration Non-DepartmentalParks & Community Services Fire Police FY2023
FY2024
FY2025
FY2026
FY20270
10 20
30 40
50 Expenditures
Administration $1,830,633.00 $2,153,316.00 $2,390,356.00 17.6% Finance $1,026,476.00 $1,078,029.00 $1,114,869.00 5%
Community Development $1,025,237.00 $1,174,017.00 $1,194,397.00 14.5% Police $17,203,588.00 $19,574,115.00 $19,846,025.00 13.8% Fire $7,336,478.00 $7,805,233.00 $7,982,523.00 6.4%
Parks & Community Services $4,609,459.00 $5,675,412.00 $5,777,862.00 23.1% Public Works $1,908,516.00 $2,241,611.00 $2,262,941.00 17.5% Utilities & Engineering $672,812.00 $22,823.00 $115,643.00 -96.6% Non-Departmental $3,841,112.00 $3,841,238.00 $3,985,521.00 0% Total Expenditures: $39,454,311.00 $43,565,794.00 $44,670,137.00 10.4% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Expenditures by Expense Type
Budgeted 2026 Expenditures byExpense Type Budgeted 2027 Expenditures byExpense Type Person…Person…Person…
Servi…Servi…Servi…
Debt Service …Debt Service …Debt Service …
Reserve (4.3%)Reserve (4.3%)Reserve (4.3%)
IntrafundIntrafundTransfersTransfers(0.5%)(0.5%)
IntrafundTransfers(0.5%)
Person…Person…Person…
Servi…Servi…Servi…
Debt Se…Debt Se…Debt Se…
Reserve (4.2%)Reserve (4.2%)Reserve (4.2%)
Intrafund Tra…Intrafund Tra…Intrafund Tra…
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Allocations Equip/Fixed Assets/Capital ProjectsIntrafund Transfers ReserveDebt Service Services & SuppliesPersonnel Services FY2023
FY2024
FY2025
FY2026
FY20270
10 20
30 40
50 60
Expense Objects
Personnel Services $28,875,319.00 $31,103,800.00 $31,586,680.00 7.7% Services & Supplies $9,978,042.00 $11,669,146.00 $12,146,326.00 16.9% Reserve $1,186,880.00 $1,874,249.00 $1,874,249.00 57.9% Allocations -$4,465,712.00 -$4,930,922.00 -$4,930,922.00 10.4% Debt Service $3,714,918.00 $3,636,046.00 $3,564,485.00 -2.1% Intrafund Transfers $164,864.00 $213,475.00 $429,319.00 29.5% Total Expense Objects: $39,454,311.00 $43,565,794.00 $44,670,137.00 10.4% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Fund Balance
Projections
Unassigned
FY2023 FY2024 FY2025$-5000000
$-2500000
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
Financial Summary FY2025
Fund Balance —
Unassigned $11,037,720
Total Fund Balance: $11,037,720
City of Hanford | Budget Book 2026, 2027

Accumulated Capital Outlay Fund
Summary
The City of Hanford is projecting $40K of revenue in FY2026, which represents a 44.4% decrease over the prior year and $40K of revenue in FY2027, which represents a 0% increase over the prior year.

Budgeted expenditures are projected to decrease by 61.4% or $1.35K to $850 in FY2026 and 0% or $0 in FY2027.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2023 FY2024 FY2025 FY2026 FY2027$0
$500K
$1M
$1.5M
$2M
$2.5M
Accumulated Capital Outlay Fund Comprehensive Summary
Beginning Fund Balance: $1,897,868.00 $2,776,399.00 $2,257,202.00 N/A Revenues
Revenue from use of Money $88,175.78 $22,000.00 $40,000.00 $40,000.00 Other Taxes and Special Assessments $0.00 $50,000.00 $0.00 $0.00 Total Revenues: $88,175.78 $72,000.00 $40,000.00 $40,000.00 Expenditures
Services & Supplies $10,136.27 $2,200.00 $850.00 $850.00 Equip/Fixed Assets/Capital Projects $693,001.44 $0.00 $0.00 $0.00 Total Expenditures: $703,137.71 $2,200.00 $850.00 $850.00 Total Revenues Less Expenditures: -$614,961.93 $69,800.00 $39,150.00 $39,150.00 Ending Fund Balance: $1,282,906.07 $2,846,199.00 $2,296,352.00 N/A Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted City of Hanford | Budget Book 2026, 2027

Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Revenue fromRevenue fromuse of Moneyuse of Money(100%)(100%) Revenue fromuse of Money(100%)
Revenue fromRevenue fromuse of Moneyuse of Money(100%)(100%) Revenue fromuse of Money(100%)
Budgeted and Historical Revenues by Source
Millions
Grey background indicates budgeted figures.

Misc Revenue Other Taxes and Special Assessments Revenue from use of Money FY2023
FY2024
FY2025
FY2026
FY20270

0.02 0.04

0.06 0.08

0.1 0.12
City of Hanford | Budget Book 2026, 2027

Revenue Source
Revenue from use of Money $22,000.00 $40,000.00 $40,000.00 81.8% Other Taxes and Special Assessments $50,000.00 $0.00 $0.00 -100% Total Revenue Source: $72,000.00 $40,000.00 $40,000.00 -44.4% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Fund Balance
Projections
Unassigned
FY2023 FY2024 FY2025$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
Financial Summary FY2025
Fund Balance —
Unassigned $2,257,202
Total Fund Balance: $2,257,202
City of Hanford | Budget Book 2026, 2027

InternalServiceFunds
Internal Service Funds (a proprietary fund)- provide supplies and services for the City’s other programs and activities- such as the City’s selnsurance, eet maintenance, and computer maintenance funds. They generally do not produce revenues; instead, the expenses incurred in these funds are supported through internal allocations (transfers) to other funds based on predetermined criteria.

Summary
The City of Hanford is projecting $4.73M of revenue in FY2026, which represents a 39.7% increase over the prior year and $4.72M of revenue in FY2027, which represents a 0.1% decrease over the prior year.

Budgeted expenditures are projected to increase by 9.9% or $188.47K to $2.08M in FY2026 and 0.9% or $18.63K in FY2027.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2023 FY2024 FY2025 FY2026 FY2027$0
$2M
$4M
$6M
$8M
Internal Service Funds Comprehensive Summary
Beginning Fund Balance: $23,440,019.00 $23,685,172.00 $25,835,301.00 N/A Revenues
Revenue from use of Money $1,961,159.87 $161,150.00 $1,000,100.00 $1,000,100.00 Misc Revenue $3,705,906.93 $3,160,420.00 $3,776,280.00 $3,776,280.00 Rents and Leases $55,929.33 $108,890.00 $0.00 $0.00
Intrafund Transfers $1,002,410.91 -$47,170.00 -$49,714.00 -$52,375.00 Total Revenues: $6,725,407.04 $3,383,290.00 $4,726,666.00 $4,724,005.00 Expenditures
Personnel Services $3,217,866.40 $3,758,716.00 $4,133,798.00 $4,167,568.00 Services & Supplies $9,615,784.55 $9,113,882.00 $9,810,703.00 $9,761,453.00 Reserve $26,809.08 $35,745.00 $61,520.00 $61,520.00
Allocations -$11,195,165.45 -$11,578,354.00 -$12,831,253.00 -$12,831,253.00 Debt Service $289,646.59 $494,236.00 $904,922.00 $901,776.00 Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted City of Hanford | Budget Book 2026, 2027

Equip/Fixed Assets/Capital Projects $104,400.62 $67,000.00 $0.00 $0.00 Intrafund Transfers $1,024,731.99 $5,285.00 $5,285.00 $5,285.00 Total Expenditures: $3,084,073.78 $1,896,510.00 $2,084,975.00 $2,066,349.00 Total Revenues Less Expenditures: $3,641,333.26 $1,486,780.00 $2,641,691.00 $2,657,656.00 Ending Fund Balance: $27,081,352.26 $25,171,952.00 $28,476,992.00 N/A Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Misc RevenueMisc Revenue(79.9%)(79.9%)Misc Revenue(79.9%) Revenue fromRevenue fromuse of Moneyuse of Money(21.2%)(21.2%) Revenue fromuse of Money(21.2%)
Misc RevenueMisc Revenue(79.9%)(79.9%)Misc Revenue(79.9%) Revenue fromRevenue fromuse of Moneyuse of Money(21.2%)(21.2%) Revenue fromuse of Money(21.2%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Revenues by Source
Millions
Grey background indicates budgeted figures.

Intrafund Transfers Rents and Leases Revenue from use of Money Misc Revenue FY2023
FY2024
FY2025
FY2026
FY20270
1 2
3 4
5 6
7 8
Revenue Source
Revenue from use of Money $161,150.00 $1,000,100.00 $1,000,100.00 520.6% Misc Revenue $3,160,420.00 $3,776,280.00 $3,776,280.00 19.5% Rents and Leases $108,890.00 $0.00 $0.00 -100%
Intrafund Transfers -$47,170.00 -$49,714.00 -$52,375.00 5.4% Total Revenue Source: $3,383,290.00 $4,726,666.00 $4,724,005.00 39.7% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Revenue by Department
Projected 2026 Revenue byDepartment Projected 2027 Revenue byDepartment AdministrationAdministration(86%)(86%)Administration(86%) Public W…Public W…Public W…
CapitalCapitalImprovementsImprovements(0.3%)(0.3%)
CapitalImprovements(0.3%)
AdministrationAdministration(86.1%)(86.1%)Administration(86.1%) Public W…Public W…Public W…
CapitalCapitalImprovementsImprovements(0.3%)(0.3%)
CapitalImprovements(0.3%)
Budgeted and Historical Revenue by Department
Millions
Grey background indicates budgeted figures.

Finance Non-Departmental Capital Improvements Public Works Administration FY2023
FY2024
FY2025
FY2026
FY20270
1 2
3 4
5 6
7 8
Revenue
Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Administration $3,210,120.00 $4,067,000.00 $4,067,000.00 26.7% Public Works $165,120.00 $647,666.00 $645,005.00 292.2% Capital Improvements $2,950.00 $12,000.00 $12,000.00 306.8% Non-Departmental $5,100.00 $0.00 $0.00 -100%
Total Revenue: $3,383,290.00 $4,726,666.00 $4,724,005.00 39.7% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Expenditures by Function
Budgeted 2026 Expenditures byFunction Budgeted 2027 Expenditures byFunction Admini…Admini…Admini…
Publi…Publi…Publi…
Finance (14%)Finance (14%)Finance (14%)
Admini…Admini…Admini…
Publi…Publi…Publi…
Finance (14.7%)Finance (14.7%)Finance (14.7%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

Capital Improvements Non-Departmental Finance Public Works Administration FY2023
FY2024
FY2025
FY2026
FY20270
1 2
3 4
5 6
Expenditures
Administration $3,277,308.00 $2,542,033.00 $2,542,033.00 -22.4% Finance $6,567.00 $292,891.00 $302,754.00 4,360%
Public Works $349,864.00 $1,071,117.00 $1,042,628.00 206.2% Capital Improvements -$1,737,739.00 -$1,821,066.00 -$1,821,066.00 4.8% Non-Departmental $510.00 $0.00 $0.00 -100%
Total Expenditures: $1,896,510.00 $2,084,975.00 $2,066,349.00 9.9% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Expenditures by Expense Type
Budgeted 2026 Expenditures byExpense Type Budgeted 2027 Expenditures byExpense Type Service…Service…Service…
Pers…Pers…Pers…
Debt ServiceDebt Service(43.4%)(43.4%)Debt Service(43.4%) Reserve (3%)Reserve (3%)Reserve (3%)
Intrafun…Intrafun…Intrafun…
Service…Service…Service…
Pers…Pers…Pers…
Debt ServiceDebt Service(43.6%)(43.6%)Debt Service(43.6%) Reserve (3%)Reserve (3%)Reserve (3%)
Intrafun…Intrafun…Intrafun…
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Allocations Equip/Fixed Assets/Capital ProjectsIntrafund Transfers ReserveDebt Service Personnel ServicesServices & Supplies FY2023
FY2024
FY2025
FY2026
FY20270

2.5 5

7.5 10

12.5 15

17.5 City of Hanford | Budget Book 2026, 2027

Expense Objects
Personnel Services $3,758,716.00 $4,133,798.00 $4,167,568.00 10% Services & Supplies $9,113,882.00 $9,810,703.00 $9,761,453.00 7.6% Reserve $35,745.00 $61,520.00 $61,520.00 72.1%
Allocations -$11,578,354.00 -$12,831,253.00 -$12,831,253.00 10.8% Debt Service $494,236.00 $904,922.00 $901,776.00 83.1%
Equip/Fixed Assets/Capital Projects $67,000.00 $0.00 $0.00 -100% Intrafund Transfers $5,285.00 $5,285.00 $5,285.00 0%
Total Expense Objects: $1,896,510.00 $2,084,975.00 $2,066,349.00 9.9% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Enterprise Funds
Summary
The City of Hanford is projecting $41.84M of revenue in FY2026, which represents a 30.8% increase over the prior year and $43.76M of revenue in FY2027, which represents a 4.6% increase over the prior year.

Budgeted expenditures are projected to increase by 16.2% or $5.6M to $40.19M in FY2026 and 1.1% or $428.5K in FY2027.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2023 FY2024 FY2025 FY2026 FY2027$0
$10M
$20M
$30M
$40M
$50M
Enterprise Funds Comprehensive Summary
Beginning Fund Balance: $121,409,344.00 $125,794,033.00 $135,207,427.00 N/A Revenues
Licenses and Permits $1,200,000.00 $1,000,000.00 $1,800,000.00 $1,800,000.00 Fines and Forfeitures $7,200.00 $7,200.00 $78,000.00 $78,000.00 Aid/Grant from other Gov Agencies $155,000.00 $155,000.00 $15,000.00 $15,000.00 Revenue from use of Money $191,920.00 $191,920.00 $1,128,500.00 $1,128,500.00 Misc Revenue $463,100.00 $463,100.00 $833,600.00 $833,600.00 Rents and Leases $893,362.00 $915,362.00 $402,200.00 $402,200.00 Fees $27,630,000.00 $28,938,395.00 $37,234,000.00 $39,149,000.00 Intrafund Transfers $305,471.00 $316,744.00 $344,471.00 $356,809.00 Total Revenues: $30,846,053.00 $31,987,721.00 $41,835,771.00 $43,763,109.00 Expenditures
Personnel Services $8,241,914.00 $8,745,824.00 $10,726,115.80 $10,862,016.00 Services & Supplies $17,301,362.00 $17,056,548.00 $19,672,023.18 $19,916,623.00 Reserve $1,181,573.00 $1,181,573.00 $1,547,630.17 $1,547,630.00 Name FY2024 Budget FY2025 Budget FY2026 Budgeted FY2027 Budgeted City of Hanford | Budget Book 2026, 2027

Allocations $3,259,610.00 $3,259,610.00 $3,568,645.00 $3,568,285.00 Debt Service $4,195,765.00 $4,276,758.00 $4,602,393.00 $4,650,750.00 Intrafund Transfers $73,543.00 $73,543.00 $73,543.00 $73,543.00 Total Expenditures: $34,253,767.00 $34,593,856.00 $40,190,350.15 $40,618,847.00 Total Revenues Less Expenditures: -$3,407,714.00 -$2,606,135.00 $1,645,420.85 $3,144,262.00 Ending Fund Balance: $118,001,630.00 $123,187,898.00 $136,852,847.85 N/A Name FY2024 Budget FY2025 Budget FY2026 Budgeted FY2027 Budgeted Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Fees (89%)Fees (89%)Fees (89%)
Licens…Licens…Licens…
Revenue fromRevenue fromuse of Moneyuse of Money(2.7%)(2.7%) Revenue fromuse of Money(2.7%)
Misc Revenue (2%)Misc Revenue (2%)Misc Revenue (2%)
Fees (89.5%)Fees (89.5%)Fees (89.5%)
Licenses…Licenses…Licenses…
Revenue fromRevenue fromuse of Moneyuse of Money(2.6%)(2.6%) Revenue fromuse of Money(2.6%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Revenues by Source
Millions
Grey background indicates budgeted figures.

Aid/Grant from other Gov Agencies Fines and ForfeituresIntrafund Transfers Rents and LeasesMisc Revenue Revenue from use of MoneyLicenses and Permits Fees FY2023
FY2024
FY2025
FY2026
FY20270
10 20
30 40
50 Revenue Source
Licenses and Permits $1,000,000.00 $1,800,000.00 $1,800,000.00 80% Fines and Forfeitures $7,200.00 $78,000.00 $78,000.00 983.3% Aid/Grant from other Gov Agencies $155,000.00 $15,000.00 $15,000.00 -90.3% Revenue from use of Money $191,920.00 $1,128,500.00 $1,128,500.00 488% Misc Revenue $463,100.00 $833,600.00 $833,600.00 80%
Rents and Leases $915,362.00 $402,200.00 $402,200.00 -56.1% Fees $28,938,395.00 $37,234,000.00 $39,149,000.00 28.7% Intrafund Transfers $316,744.00 $344,471.00 $356,809.00 8.8% Total Revenue Source: $31,987,721.00 $41,835,771.00 $43,763,109.00 30.8% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Revenue by Department
Projected 2026 Revenue byDepartment Projected 2027 Revenue byDepartment Utiliti…Utiliti…Utiliti…
Public …Public …Public …
Capit…Capit…Capit…
Communi…Communi…Communi…
Administratio…Administratio…Administratio…
Finance (0.06%)Finance (0.06%)Finance (0.06%)
Utiliti…Utiliti…Utiliti…
Public …Public …Public …
Capit…Capit…Capit…
Communit…Communit…Communit…
AdministrationAdministration(0.9%)(0.9%)Administration(0.9%) Budgeted and Historical Revenue by Department
Millions
Grey background indicates budgeted figures.

Finance Administration Community DevelopmentCapital Improvements Public Works Utilities & Engineering FY2023
FY2024
FY2025
FY2026
FY20270
10 20
30 40
50 Revenue
Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Administration $369,844.00 $398,119.00 $397,852.00 7.6% Finance $22,000.00 $25,000.00 $25,000.00 13.6%
Community Development $1,460,200.00 $2,439,000.00 $2,439,000.00 67% Public Works $10,476,087.00 $11,154,000.00 $11,554,000.00 6.5% Capital Improvements $4,316,378.00 $4,821,969.00 $4,882,838.00 11.7% Utilities & Engineering $15,343,212.00 $22,997,683.00 $24,464,419.00 49.9% Total Revenue: $31,987,721.00 $41,835,771.00 $43,763,109.00 30.8% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Expenditures by Function
Budgeted 2026 Expenditures byFunction Budgeted 2027 Expenditures byFunction Utiliti…Utiliti…Utiliti…
Public Wo…Public Wo…Public Wo…
Capit…Capit…Capit…
Commu…Commu…Commu…
Finance (2.7%)Finance (2.7%)Finance (2.7%)
Administratio…Administratio…Administratio…
Utiliti…Utiliti…Utiliti…
Public Wo…Public Wo…Public Wo…
Capit…Capit…Capit…
Commu…Commu…Commu…
Finance (2.7%)Finance (2.7%)Finance (2.7%)
Administratio…Administratio…Administratio…
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

Administration Finance Community DevelopmentCapital Improvements Public Works Utilities & Engineering FY2023
FY2024
FY2025
FY2026
FY20270
10 20
30 40
50 Expenditures
Administration $768,931.00 $883,790.00 $883,890.00 14.9% Finance -$326,334.00 $1,095,358.00 $1,105,298.00 -435.7% Community Development $1,544,121.00 $2,148,919.00 $2,153,039.00 39.2% Public Works $11,077,904.00 $12,694,447.00 $13,006,586.00 14.6% Utilities & Engineering $17,468,591.00 $19,220,637.15 $19,261,967.00 10% Capital Improvements $4,060,643.00 $4,147,199.00 $4,208,067.00 2.1% Total Expenditures: $34,593,856.00 $40,190,350.15 $40,618,847.00 16.2% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Expenditures by Expense Type
Budgeted 2026 Expenditures byExpense Type Budgeted 2027 Expenditures byExpense Type Servi…Servi…Servi…
PersonnelPersonnelServicesServices(26.7%)(26.7%)
PersonnelServices(26.7%)
Debt …Debt …Debt …
Alloca…Alloca…Alloca…
Reserve (3.9%)Reserve (3.9%)Reserve (3.9%)
IntrafundIntrafundTransfersTransfers(0.2%)(0.2%)
IntrafundTransfers(0.2%)
Servi…Servi…Servi…
PersonnelPersonnelServicesServices(26.7%)(26.7%)
PersonnelServices(26.7%)
Debt …Debt …Debt …
Alloca…Alloca…Alloca…
Reserve (3.8%)Reserve (3.8%)Reserve (3.8%)
IntrafundIntrafundTransfersTransfers(0.2%)(0.2%)
IntrafundTransfers(0.2%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Equip/Fixed Assets/Capital Projects Intrafund TransfersReserve AllocationsDebt Service Personnel ServicesServices & Supplies FY2023
FY2024
FY2025
FY2026
FY20270
10 20
30 40
50 Expense Objects
Personnel Services $8,745,824.00 $10,726,115.80 $10,862,016.00 22.6% Services & Supplies $17,056,548.00 $19,672,023.18 $19,916,623.00 15.3% Reserve $1,181,573.00 $1,547,630.17 $1,547,630.00 31%
Allocations $3,259,610.00 $3,568,645.00 $3,568,285.00 9.5% Debt Service $4,276,758.00 $4,602,393.00 $4,650,750.00 7.6% Intrafund Transfers $73,543.00 $73,543.00 $73,543.00 0% Total Expense Objects: $34,593,856.00 $40,190,350.15 $40,618,847.00 16.2% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Special Revenue Funds
Summary
The City of Hanford is projecting $14.18M of revenue in FY2026, which represents a 26.7% increase over the prior year and $14.29M of revenue in FY2027, which represents a 0.8% increase over the prior year.

Budgeted expenditures are projected to decrease by 32.8% or $818.71K to $1.68M in FY2026 and 0.6% or $9.96K in FY2027.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2023 FY2024 FY2025 FY2026 FY2027$0
$10M
$20M
$30M
$40M
Special Revenue Funds Comprehensive Summary
Beginning Fund Balance: $22,922,268.00 $49,177,805.00 $65,405,886.00 N/A Revenues
Sales Tax and Franchise Fees $1,213,113.00 $821,000.00 $1,200,000.00 $1,200,000.00 Aid/Grant from other Gov Agencies $2,058,473.99 $1,839,000.00 $1,249,168.00 $1,355,011.00 Revenue from use of Money $2,802,814.76 $218,510.00 $1,530,500.00 $1,530,500.00 Misc Revenue $3,440,574.15 $3,898,100.00 $3,677,900.00 $3,677,900.00 Rents and Leases $0.00 $23,340.00 $0.00 $0.00
Other Taxes and Special Assessments $117,271.32 $105,000.00 $110,000.00 $110,000.00 Impact Fees $5,775,586.70 $4,138,000.00 $6,230,000.00 $6,230,000.00 Intrafund Transfers $203,746.81 $145,647.00 $183,195.00 $187,635.00 Total Revenues: $15,611,580.73 $11,188,597.00 $14,180,763.00 $14,291,046.00 Expenditures
Personnel Services $216,490.81 $243,705.00 $255,026.00 $258,966.00 Services & Supplies $943,888.59 $1,551,505.00 $1,516,867.00 $1,522,883.00 Reserve $7,664.16 $7,619.00 $8,737.00 $8,737.00
Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted City of Hanford | Budget Book 2026, 2027

Allocations -$137,884.25 -$139,749.00 -$116,926.00 -$116,926.00 Debt Service $0.00 $842.00 $0.00 $0.00
Equip/Fixed Assets/Capital Projects $3,448,907.11 $425,000.00 $0.00 $0.00 Intrafund Transfers $1,236,321.30 $410,000.00 $16,510.00 $16,510.00 Total Expenditures: $5,715,387.72 $2,498,922.00 $1,680,214.00 $1,690,170.00 Total Revenues Less Expenditures: $9,896,193.01 $8,689,675.00 $12,500,549.00 $12,600,876.00 Ending Fund Balance: $32,818,461.01 $57,867,480.00 $77,906,435.00 N/A Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Impa…Impa…Impa…
Misc RevenueMisc Revenue(25.9%)(25.9%)Misc Revenue(25.9%) Revenu…Revenu…Revenu…
Aid/G…Aid/G…Aid/G…
Sales Ta…Sales Ta…Sales Ta…
IntrafundIntrafundTransfersTransfers(1.3%)(1.3%)
IntrafundTransfers(1.3%)
Impa…Impa…Impa…
Misc RevenueMisc Revenue(25.7%)(25.7%)Misc Revenue(25.7%) Revenu…Revenu…Revenu…
Aid/G…Aid/G…Aid/G…
Sales Ta…Sales Ta…Sales Ta…
IntrafundIntrafundTransfersTransfers(1.3%)(1.3%)
IntrafundTransfers(1.3%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Revenues by Source
Millions
Grey background indicates budgeted figures.

Rents and Leases Other Taxes and Special AssessmentsIntrafund Transfers Sales Tax and Franchise FeesAid/Grant from other Gov Agencies Revenue from use of MoneyMisc Revenue Impact Fees FY2023
FY2024
FY2025
FY2026
FY20270
5 10
15 20
Revenue Source
Sales Tax and Franchise Fees $821,000.00 $1,200,000.00 $1,200,000.00 46.2% Aid/Grant from other Gov Agencies $1,839,000.00 $1,249,168.00 $1,355,011.00 -32.1% Revenue from use of Money $218,510.00 $1,530,500.00 $1,530,500.00 600.4% Misc Revenue $3,898,100.00 $3,677,900.00 $3,677,900.00 -5.6% Rents and Leases $23,340.00 $0.00 $0.00 -100%
Other Taxes and Special Assessments $105,000.00 $110,000.00 $110,000.00 4.8% Impact Fees $4,138,000.00 $6,230,000.00 $6,230,000.00 50.6% Intrafund Transfers $145,647.00 $183,195.00 $187,635.00 25.8% Total Revenue Source: $11,188,597.00 $14,180,763.00 $14,291,046.00 26.7% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Revenue by Department
Projected 2026 Revenue byDepartment Projected 2027 Revenue byDepartment CapitalCapitalImprovementsImprovements(88.6%)(88.6%)
CapitalImprovements(88.6%)
Commun…Commun…Commun…
Non-Non-DepartmentalDepartmental(0.1%)(0.1%)
Non-Departmental(0.1%)
CapitalCapitalImprovementsImprovements(88.6%)(88.6%)
CapitalImprovements(88.6%)
Commun…Commun…Commun…
Non-Non-DepartmentalDepartmental(0.1%)(0.1%)
Non-Departmental(0.1%)
Budgeted and Historical Revenue by Department
Millions
Grey background indicates budgeted figures.

Non-Departmental Community Development Capital Improvements FY2023
FY2024
FY2025
FY2026
FY20270

2.5 5

7.5 10

12.5 15

17.5 City of Hanford | Budget Book 2026, 2027

Revenue
Community Development $1,806,841.00 $1,602,479.00 $1,612,435.00 -11.3% Capital Improvements $9,376,956.00 $12,563,684.00 $12,664,011.00 34% Non-Departmental $4,800.00 $14,600.00 $14,600.00 204.2% Total Revenue: $11,188,597.00 $14,180,763.00 $14,291,046.00 26.7% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Expenditures by Function
Budgeted 2026 Expenditures byFunction Budgeted 2027 Expenditures byFunction CommunityCommunityDevelopmentDevelopment(98.3%)(98.3%)
CommunityDevelopment(98.3%)
Capital I…Capital I…Capital I…
Non-Non-DepartmentalDepartmental(0.01%)(0.01%)
Non-Departmental(0.01%)
CommunityCommunityDevelopmentDevelopment(98.3%)(98.3%)
CommunityDevelopment(98.3%)
Capital I…Capital I…Capital I…
Non-Non-DepartmentalDepartmental(0.01%)(0.01%)
Non-Departmental(0.01%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

Non-Departmental Capital Improvements Community Development FY2023
FY2024
FY2025
FY2026
FY20270
10 2.5
5 7.5

12.5 Expenditures
Community Development $2,053,647.00 $1,651,599.00 $1,661,555.00 -19.6% Capital Improvements $445,075.00 $28,375.00 $28,375.00 -93.6% Non-Departmental $200.00 $240.00 $240.00 20%
Total Expenditures: $2,498,922.00 $1,680,214.00 $1,690,170.00 -32.8% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Expenditures by Expense Type
Budgeted 2026 Expenditures byExpense Type Budgeted 2027 Expenditures byExpense Type Services &Services &SuppliesSupplies(90.3%)(90.3%)
Services &Supplies(90.3%)
Person…Person…Person…
Intrafund Tra…Intrafund Tra…Intrafund Tra…
Reserve (0.5%)Reserve (0.5%)Reserve (0.5%)
Services &Services &SuppliesSupplies(90.1%)(90.1%)
Services &Supplies(90.1%)
Person…Person…Person…
Intrafund Tra…Intrafund Tra…Intrafund Tra…
Reserve (0.5%)Reserve (0.5%)Reserve (0.5%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Allocations Debt ServiceEquip/Fixed Assets/Capital Projects ReserveIntrafund Transfers Personnel ServicesServices & Supplies FY2023
FY2024
FY2025
FY2026
FY20270
10 2.5
5 7.5

12.5 City of Hanford | Budget Book 2026, 2027

Expense Objects
Personnel Services $243,705.00 $255,026.00 $258,966.00 4.6% Services & Supplies $1,551,505.00 $1,516,867.00 $1,522,883.00 -2.2% Reserve $7,619.00 $8,737.00 $8,737.00 14.7%
Allocations -$139,749.00 -$116,926.00 -$116,926.00 -16.3% Debt Service $842.00 $0.00 $0.00 -100%
Equip/Fixed Assets/Capital Projects $425,000.00 $0.00 $0.00 -100% Intrafund Transfers $410,000.00 $16,510.00 $16,510.00 -96% Total Expense Objects: $2,498,922.00 $1,680,214.00 $1,690,170.00 -32.8% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Impact FeeFunds
Impact fees are fees that are imposed by a local government on a new or proposed development project to pay for all or a portion of the costs of providing public services to the new development. The City of Hanford has 8 impact fee funds which include:

1. Park Impact Fee

2. Transportation Impact Fee

3. Fire Protection Impact Fee

4. Police Protection Impact Fee

5. Storm Water System Impact Fee

6. Water System Impact Fee

7. Wastewater System Impact Fee

8. Refuse/Recycling Impact Fee
Summary
The City of Hanford is projecting $7.1M of revenue in FY2026, which represents a 66.3% increase over the prior year and $7.1M of revenue in FY2027, which represents a 0% increase over the prior year.

Budgeted expenditures are projected to increase by 38.3% or $5.1K to $18.4K in FY2026 and 0% or $0 in FY2027.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2023 FY2024 FY2025 FY2026 FY2027$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Impact Fee Funds Comprehensive Summary
Beginning Fund Balance: $16,914,976.00 $18,828,324.00 $25,121,607.00 N/A Revenues
Revenue from use of Money $1,617,526.78 $134,200.00 $873,000.00 $873,000.00 Misc Revenue $305,987.04 $0.00 $0.00 $0.00
Impact Fees $5,775,586.70 $4,138,000.00 $6,230,000.00 $6,230,000.00 Intrafund Transfers $2,472.75 $0.00 $0.00 $0.00
Total Revenues: $7,701,573.27 $4,272,200.00 $7,103,000.00 $7,103,000.00 Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted City of Hanford | Budget Book 2026, 2027

Expenditures
Services & Supplies $17,663.64 $13,305.00 $18,400.00 $18,400.00 Equip/Fixed Assets/Capital Projects $1,607,490.96 $0.00 $0.00 $0.00 Intrafund Transfers $171,601.00 $0.00 $0.00 $0.00
Total Expenditures: $1,796,755.60 $13,305.00 $18,400.00 $18,400.00 Total Revenues Less Expenditures: $5,904,817.67 $4,258,895.00 $7,084,600.00 $7,084,600.00 Ending Fund Balance: $22,819,793.67 $23,087,219.00 $32,206,207.00 N/A Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted Revenue by Fund
2026 Revenue by Fund 2027 Revenue by Fund
Transpor…Transpor…Transpor…
Parks FacilityParks FacilityImpact FeeImpact Fee(20.1%)(20.1%) Parks FacilityImpact Fee(20.1%)
Water SystemWater SystemImpact FeeImpact Fee(17.2%)(17.2%) Water SystemImpact Fee(17.2%)
Waste…Waste…Waste…
Storm…Storm…Storm…
Fire ProtectionFire ProtectionImp Fee (3.3%)Imp Fee (3.3%)Fire ProtectionImp Fee (3.3%) Refuse/Re…Refuse/Re…Refuse/Re… Transpor…Transpor…Transpor… Parks FacilityParks FacilityImpact FeeImpact Fee(20.1%)(20.1%) Parks FacilityImpact Fee(20.1%)
Water SystemWater SystemImpact FeeImpact Fee(17.2%)(17.2%) Water SystemImpact Fee(17.2%)
Waste…Waste…Waste…
Storm…Storm…Storm…
Fire ProtectionFire ProtectionImp Fee (3.3%)Imp Fee (3.3%)Fire ProtectionImp Fee (3.3%) Refuse/Re…Refuse/Re…Refuse/Re…
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Revenue by Fund
Millions
Grey background indicates budgeted figures.

Police Protection Imp Fee Refuse/Recycle Impact Fee Fire Protection Imp FeeStorm Drainage Impact Fee Wastewater System Imp Fee Water System Impact FeeParks Facility Impact Fee Transportn Faclty Imp Fee FY2023
FY2024
FY2025
FY2026
FY20270
2 4
6 8
10 Parks Facility Impact Fee $788,000.00 $1,427,000.00 $1,427,000.00 81.1% Transportn Faclty Imp Fee $1,471,000.00 $2,200,000.00 $2,200,000.00 49.6% Fire Protection Imp Fee $173,400.00 $233,000.00 $233,000.00 34.4% Police Protection Imp Fee $104,000.00 $110,000.00 $110,000.00 5.8% Storm Drainage Impact Fee $95,000.00 $526,000.00 $526,000.00 453.7% Water System Impact Fee $815,000.00 $1,219,000.00 $1,219,000.00 49.6% Wastewater System Imp Fee $690,000.00 $1,158,000.00 $1,158,000.00 67.8% Refuse/Recycle Impact Fee $135,800.00 $230,000.00 $230,000.00 69.4% Total: $4,272,200.00 $7,103,000.00 $7,103,000.00 66.3%
Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Impact FeesImpact Fees(87.7%)(87.7%)Impact Fees(87.7%)
Revenue fromRevenue fromuse of Moneyuse of Money(12.3%)(12.3%) Revenue fromuse of Money(12.3%)
Impact FeesImpact Fees(87.7%)(87.7%)Impact Fees(87.7%)
Revenue fromRevenue fromuse of Moneyuse of Money(12.3%)(12.3%) Revenue fromuse of Money(12.3%)
Budgeted and Historical Revenues by Source
Millions
Grey background indicates budgeted figures.

Misc Revenue Intrafund Transfers Revenue from use of Money Impact Fees FY2023
FY2024
FY2025
FY2026
FY20270
2 4
6 8
10 Revenue Source
Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Revenue from use of Money $134,200.00 $873,000.00 $873,000.00 550.5% Impact Fees $4,138,000.00 $6,230,000.00 $6,230,000.00 50.6% Total Revenue Source: $4,272,200.00 $7,103,000.00 $7,103,000.00 66.3% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Expenditures by Fund
2026 Expenditures by Fund 2027 Expenditures by Fund
Transpo…Transpo…Transpo…
Parks FacilityParks FacilityImpact FeeImpact Fee(27.2%)(27.2%) Parks FacilityImpact Fee(27.2%)
Waste…Waste…Waste…
Wate…Wate…Wate…
Fire ProtectionFire ProtectionImp Fee (3.8%)Imp Fee (3.8%)Fire ProtectionImp Fee (3.8%) StormStormDrainageDrainageImpact FeeImpact Fee(3.3%)(3.3%) StormDrainageImpact Fee(3.3%)
Transpo…Transpo…Transpo…
Parks FacilityParks FacilityImpact FeeImpact Fee(27.2%)(27.2%) Parks FacilityImpact Fee(27.2%)
Waste…Waste…Waste…
Wate…Wate…Wate…
Fire ProtectionFire ProtectionImp Fee (3.8%)Imp Fee (3.8%)Fire ProtectionImp Fee (3.8%) StormStormDrainageDrainageImpact FeeImpact Fee(3.3%)(3.3%) StormDrainageImpact Fee(3.3%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Fund
Millions
Grey background indicates budgeted figures.

Police Protection Imp Fee Refuse/Recycle Impact Fee Storm Drainage Impact FeeFire Protection Imp Fee Water System Impact Fee Wastewater System Imp FeeParks Facility Impact Fee Transportn Faclty Imp Fee FY2023
FY2024
FY2025
FY2026
FY20270
1 2
3 4
5 Parks Facility Impact Fee $3,800.00 $5,000.00 $5,000.00 31.6% Transportn Faclty Imp Fee $4,100.00 $6,200.00 $6,200.00 51.2% Fire Protection Imp Fee $350.00 $700.00 $700.00 100%
Police Protection Imp Fee $80.00 $0.00 $0.00 -100%
Storm Drainage Impact Fee $500.00 $600.00 $600.00 20%
Water System Impact Fee $2,500.00 $2,500.00 $2,500.00 0% Wastewater System Imp Fee $1,900.00 $3,200.00 $3,200.00 68.4% Refuse/Recycle Impact Fee $75.00 $200.00 $200.00 166.7% Total: $13,305.00 $18,400.00 $18,400.00 38.3%
Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Street Funds
Summary
The City of Hanford is projecting $5.44M of revenue in FY2026, which represents a 7.1% increase over the prior year and $5.55M of revenue in FY2027, which represents a 1.8% increase over the prior year.

Budgeted expenditures are projected to decrease by 97.8% or $421.93K to $9.68K in FY2026 and 0% or $0 in FY2027.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2023 FY2024 FY2025 FY2026 FY2027$0
$2M
$4M
$6M
$8M
Street Funds Comprehensive Summary
Beginning Fund Balance: $3,817,828.00 $6,874,717.00 $16,906,230.00 N/A Revenues
Sales Tax and Franchise Fees $1,213,113.00 $821,000.00 $1,200,000.00 $1,200,000.00 Aid/Grant from other Gov Agencies $168,025.17 $789,000.00 $204,684.00 $305,011.00 Revenue from use of Money $915,891.04 $63,800.00 $520,000.00 $520,000.00 Misc Revenue $3,582,139.65 $3,410,200.00 $3,520,000.00 $3,520,000.00 Total Revenues: $5,879,168.86 $5,084,000.00 $5,444,684.00 $5,545,011.00 Expenditures
Services & Supplies $46,392.27 $6,600.00 $9,675.00 $9,675.00 Equip/Fixed Assets/Capital Projects $1,412,418.87 $425,000.00 $0.00 $0.00 Intrafund Transfers $2,472.75 $0.00 $0.00 $0.00
Total Expenditures: $1,461,283.89 $431,600.00 $9,675.00 $9,675.00 Total Revenues Less Expenditures: $4,417,884.97 $4,652,400.00 $5,435,009.00 $5,535,336.00 Ending Fund Balance: $8,235,712.97 $11,527,117.00 $22,341,239.00 N/A Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted City of Hanford | Budget Book 2026, 2027

Revenue by Fund
2026 Revenue by Fund 2027 Revenue by Fund
Gas Tax -…Gas Tax -…Gas Tax -…
Gas Tax-RoadGas Tax-RoadMtc RehabMtc Rehab(27.8%)(27.8%) Gas Tax-RoadMtc Rehab(27.8%)
T.D.A.…T.D.A.…T.D.A.…
Regional StpRegional StpExchange FdsExchange Fds(11.3%)(11.3%) Regional StpExchange Fds(11.3%)
Cmaq Funds (3.8%)Cmaq Funds (3.8%)Cmaq Funds (3.8%)
Gas Tax -…Gas Tax -…Gas Tax -…
Gas Tax-RoadGas Tax-RoadMtc RehabMtc Rehab(27.3%)(27.3%) Gas Tax-RoadMtc Rehab(27.3%)
T.D.A.-…T.D.A.-…T.D.A.-…
Regional Stp…Regional Stp…Regional Stp…
Cmaq Funds (5.5%)Cmaq Funds (5.5%)Cmaq Funds (5.5%)
Budgeted and Historical Revenue by Fund
Millions
Grey background indicates budgeted figures.

Cmaq Funds Regional Stp Exchange Fds T.D.A.-TransportationGas Tax-Road Mtc Rehab Gas Tax - 2103 FY2023
FY2024
FY2025
FY2026
FY20270
1 2
3 4
5 6
7 Gas Tax-Road Mtc Rehab $1,450,000.00 $1,515,000.00 $1,515,000.00 4.5% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

T.D.A.-Transportation $860,000.00 $1,478,000.00 $1,478,000.00 71.9% Regional Stp Exchange Fds $371,000.00 $613,000.00 $613,000.00 65.2% Gas Tax - 2103 $1,614,000.00 $1,634,000.00 $1,634,000.00 1.2% Cmaq Funds $789,000.00 $204,684.00 $305,011.00 -74.1%
Total: $5,084,000.00 $5,444,684.00 $5,545,011.00 7.1%
Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Misc R…Misc R…Misc R…
Sales…Sales…Sales…
Reven…Reven…Reven…
Aid/Grant fromAid/Grant fromother Govother GovAgenciesAgencies(3.8%)(3.8%) Aid/Grant fromother GovAgencies(3.8%)
Misc R…Misc R…Misc R…
Sales…Sales…Sales…
Reven…Reven…Reven…
Aid/Grant fromAid/Grant fromother Govother GovAgenciesAgencies(5.5%)(5.5%) Aid/Grant fromother GovAgencies(5.5%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Revenues by Source
Millions
Grey background indicates budgeted figures.

Intrafund Transfers Aid/Grant from other Gov AgenciesRevenue from use of Money Sales Tax and Franchise FeesMisc Revenue FY2023
FY2024
FY2025
FY2026
FY20270
1 2
3 4
5 6
7 Revenue Source
Sales Tax and Franchise Fees $821,000.00 $1,200,000.00 $1,200,000.00 46.2% Aid/Grant from other Gov Agencies $789,000.00 $204,684.00 $305,011.00 -74.1% Revenue from use of Money $63,800.00 $520,000.00 $520,000.00 715% Misc Revenue $3,410,200.00 $3,520,000.00 $3,520,000.00 3.2% Total Revenue Source: $5,084,000.00 $5,444,684.00 $5,545,011.00 7.1% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Expenditures by Fund
2026 Expenditures by Fund 2027 Expenditures by Fund
T.D.A…T.D.A…T.D.A…
Gas Tax-R…Gas Tax-R…Gas Tax-R…
Regiona…Regiona…Regiona…
Gas Tax - 2103 (7%)Gas Tax - 2103 (7%)Gas Tax - 2103 (7%) T.D.A…T.D.A…T.D.A…
Gas Tax-R…Gas Tax-R…Gas Tax-R…
Regiona…Regiona…Regiona…
Gas Tax - 2103 (7%)Gas Tax - 2103 (7%)Gas Tax - 2103 (7%) Budgeted and Historical Expenditures by Fund
Millions
Grey background indicates budgeted figures.

Cmaq Funds Gas Tax - 2103 Regional Stp Exchange FdsGas Tax-Road Mtc Rehab T.D.A.-Transportation FY2023
FY2024
FY2025
FY2026
FY20270

0.5 1

1.5 2

2.5 3
Gas Tax-Road Mtc Rehab $900.00 $2,200.00 $2,200.00 144.4% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

T.D.A.-Transportation $4,000.00 $5,000.00 $5,000.00 25% Regional Stp Exchange Fds $1,200.00 $1,800.00 $1,800.00 50% Gas Tax - 2103 $425,500.00 $675.00 $675.00 -99.8%
Total: $431,600.00 $9,675.00 $9,675.00 -97.8%
Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Expenditures by Expense Type
Budgeted 2026 Expenditures byExpense Type Budgeted 2027 Expenditures byExpense Type Services &Services &SuppliesSupplies(100%)(100%)
Services &Supplies(100%)
Services &Services &SuppliesSupplies(100%)(100%)
Services &Supplies(100%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Allocations Equip/Fixed Assets/Capital Projects Intrafund Transfers Services & Supplies FY2023
FY2024
FY2025
FY2026
FY20270

0.5 1

1.5 2

2.5 3
Expense Objects
Services & Supplies $6,600.00 $9,675.00 $9,675.00 46.6% Equip/Fixed Assets/Capital Projects $425,000.00 $0.00 $0.00 -100% Total Expense Objects: $431,600.00 $9,675.00 $9,675.00 -97.8% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Housing Funds
Summary
The City of Hanford is projecting $1.5M of revenue in FY2026, which represents a 12.0% decrease over the prior year and $1.51M of revenue in FY2027, which represents a 0.7% increase over the prior year.

Budgeted expenditures are projected to decrease by 21.2% or $415.96K to $1.54M in FY2026 and 0.6% or $9.96K in FY2027.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2023 FY2024 FY2025 FY2026 FY2027$0
$500K
$1M
$1.5M
$2M
$2.5M
Housing Funds Comprehensive Summary
Beginning Fund Balance: $2,652,577.00 $23,050,279.00 $23,012,972.00 N/A Revenues
Aid/Grant from other Gov Agencies $623,117.54 $1,050,000.00 $1,044,484.00 $1,050,000.00 Revenue from use of Money $224,339.36 $18,250.00 $114,700.00 $114,700.00 Misc Revenue -$447,552.54 $487,900.00 $157,900.00 $157,900.00 Rents and Leases $0.00 $3,844.00 $0.00 $0.00
Intrafund Transfers $156,274.06 $145,647.00 $183,195.00 $187,635.00 Total Revenues: $556,178.42 $1,705,641.00 $1,500,279.00 $1,510,235.00 Expenditures
Personnel Services $216,490.81 $243,705.00 $255,026.00 $258,966.00 Services & Supplies $738,634.88 $1,435,240.00 $1,378,352.00 $1,384,368.00 Reserve $7,664.16 $7,619.00 $8,737.00 $8,737.00
Allocations -$137,884.25 -$139,749.00 -$116,926.00 -$116,926.00 Debt Service $0.00 $842.00 $0.00 $0.00
Intrafund Transfers $158,264.21 $410,000.00 $16,510.00 $16,510.00 Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted City of Hanford | Budget Book 2026, 2027

Total Expenditures: $983,169.81 $1,957,657.00 $1,541,699.00 $1,551,655.00 Total Revenues Less Expenditures: -$426,991.39 -$252,016.00 -$41,420.00 -$41,420.00 Ending Fund Balance: $2,225,585.61 $22,798,263.00 $22,971,552.00 N/A Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted Revenue by Fund
2026 Revenue by Fund 2027 Revenue by Fund
CDBG …CDBG …CDBG …
Home GrantHome GrantProgram FundProgram Fund(33.8%)(33.8%) Home GrantProgram Fund(33.8%)
City …City …City …
Home …Home …Home …
CDBGCDBGEntitlementEntitlementReuse FdReuse Fd(2.5%)(2.5%) CDBGEntitlementReuse Fd(2.5%)
CDBG …CDBG …CDBG …
Home GrantHome GrantProgram FundProgram Fund(33.6%)(33.6%) Home GrantProgram Fund(33.6%)
City …City …City …
Home …Home …Home …
CDBGCDBGEntitlementEntitlementReuse FdReuse Fd(2.5%)(2.5%) CDBGEntitlementReuse Fd(2.5%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Revenue by Fund
Millions
Grey background indicates budgeted figures.

CDBG Local Program (La) Cal Home Loan Prog Reuse Cal Home Loan Program FdCDBG Housing Rehab Fund Home Grant Admin Reuse Dwntn Reinvest Rvlvg LoanHome Grant Recapture Reuse City Housing Reuse-Unencum CDBG Entitlement Reuse FdHome Grant Revolving Reuse City Hfd Public Hsg Auth Home Grant Program FundCDBG Entitlement Fund FY2023
FY2024
FY2025
FY2026
FY20270

0.5 1

1.5 2
Dwntn Reinvest Rvlvg Loan $3,800.00 $7,800.00 $7,800.00 105.3% CDBG Entitlement Reuse Fd $52,300.00 $38,000.00 $38,000.00 -27.3% City Housing Reuse-Unencum $13,600.00 $30,000.00 $30,000.00 120.6% CDBG Housing Rehab Fund $1,100.00 $6,000.00 $6,000.00 445.5% Cal Home Loan Prog Reuse $300.00 $1,400.00 $1,400.00 366.7% Cal Home Loan Program Fd $300.00 $1,700.00 $1,700.00 466.7% Home Grant Revolving Reuse $416,300.00 $156,000.00 $156,000.00 -62.5% Home Grant Recapture Reuse $12,200.00 $15,100.00 $15,100.00 23.8% Home Grant Admin Reuse $5,350.00 $7,000.00 $7,000.00 30.8% Home Grant Program Fund $500,900.00 $507,000.00 $507,000.00 1.2% City Hfd Public Hsg Auth $149,491.00 $183,195.00 $187,635.00 22.5% CDBG Entitlement Fund $550,000.00 $547,084.00 $552,600.00 -0.5% Total: $1,705,641.00 $1,500,279.00 $1,510,235.00 -12%
Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Aid/Gran…Aid/Gran…Aid/Gran…
Intraf…Intraf…Intraf…
Misc Re…Misc Re…Misc Re…
Revenue fromRevenue fromuse of Moneyuse of Money(7.6%)(7.6%) Revenue fromuse of Money(7.6%)
Aid/Gran…Aid/Gran…Aid/Gran…
Intraf…Intraf…Intraf…
Misc Re…Misc Re…Misc Re…
Revenue fromRevenue fromuse of Moneyuse of Money(7.6%)(7.6%) Revenue fromuse of Money(7.6%)
Budgeted and Historical Revenues by Source
Millions
Grey background indicates budgeted figures.

Rents and Leases Revenue from use of MoneyMisc Revenue Intrafund TransfersAid/Grant from other Gov Agencies FY2023
FY2024
FY2025
FY2026
FY20270

0.5 1

1.5 2
Revenue Source
Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Aid/Grant from other Gov Agencies $1,050,000.00 $1,044,484.00 $1,050,000.00 -0.5% Revenue from use of Money $18,250.00 $114,700.00 $114,700.00 528.5% Misc Revenue $487,900.00 $157,900.00 $157,900.00 -67.6% Rents and Leases $3,844.00 $0.00 $0.00 -100%
Intrafund Transfers $145,647.00 $183,195.00 $187,635.00 25.8% Total Revenue Source: $1,705,641.00 $1,500,279.00 $1,510,235.00 -12% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Revenue by Department
Projected 2026 Revenue byDepartment Projected 2027 Revenue byDepartment CommunityCommunityDevelopmentDevelopment(99.5%)(99.5%)
CommunityDevelopment(99.5%)
Non-Non-DepartmentalDepartmental(0.5%)(0.5%)
Non-Departmental(0.5%)
CommunityCommunityDevelopmentDevelopment(99.5%)(99.5%)
CommunityDevelopment(99.5%)
Non-Non-DepartmentalDepartmental(0.5%)(0.5%)
Non-Departmental(0.5%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Revenue by Department
Millions
Grey background indicates budgeted figures.

Capital Improvements Non-Departmental Community Development FY2023
FY2024
FY2025
FY2026
FY20270

0.25 0.5

0.75 1

1.25 1.5

1.75 2
Revenue
Community Development $1,701,841.00 $1,492,479.00 $1,502,435.00 -12.3% Non-Departmental $3,800.00 $7,800.00 $7,800.00 105.3%
Total Revenue: $1,705,641.00 $1,500,279.00 $1,510,235.00 -12% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Expenditures by Fund
2026 Expenditures by Fund 2027 Expenditures by Fund
CDBG …CDBG …CDBG …
Home GrantHome GrantProgram FundProgram Fund(32.4%)(32.4%) Home GrantProgram Fund(32.4%)
City Hfd…City Hfd…City Hfd…
Hom…Hom…Hom…
CDBG E…CDBG E…CDBG E…
Home GrantHome GrantRecaptureRecaptureReuse (4.9%)Reuse (4.9%) Home GrantRecaptureReuse (4.9%)
CDBG …CDBG …CDBG …
Home GrantHome GrantProgram FundProgram Fund(32.2%)(32.2%) Home GrantProgram Fund(32.2%)
City Hfd…City Hfd…City Hfd…
Hom…Hom…Hom…
CDBG E…CDBG E…CDBG E…
Home GrantHome GrantRecaptureRecaptureReuse (4.9%)Reuse (4.9%) Home GrantRecaptureReuse (4.9%)
Budgeted and Historical Expenditures by Fund
Millions
Grey background indicates budgeted figures.

CDBG Local Program (La) Cal Home Loan Prog Reuse Cal Home Loan Program FdHome Grant Admin Reuse Dwntn Reinvest Rvlvg Loan CDBG Housing Rehab FundCity Housing Reuse-Unencum Home Grant Recapture Reuse CDBG Entitlement Reuse FdHome Grant Revolving Reuse City Hfd Public Hsg Auth Home Grant Program FundCDBG Entitlement Fund FY2023
FY2024
FY2025
FY2026
FY20270

0.5 1

1.5 2

2.5 Dwntn Reinvest Rvlvg Loan $100.00 $100.00 $100.00 0% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

CDBG Entitlement Reuse Fd $145,250.00 $110,250.00 $110,250.00 -24.1% City Housing Reuse-Unencum $30,400.00 $10,450.00 $10,450.00 -65.6% CDBG Housing Rehab Fund $150.00 $150.00 $150.00 0%
Cal Home Loan Prog Reuse $30.00 $30.00 $30.00 0%
Cal Home Loan Program Fd $40.00 $40.00 $40.00 0%
Home Grant Revolving Reuse $500,650.00 $116,550.00 $116,550.00 -76.7% Home Grant Recapture Reuse $85,250.00 $76,160.00 $76,160.00 -10.7% Home Grant Admin Reuse $40.00 $40.00 $40.00 0%
Home Grant Program Fund $500,100.00 $500,150.00 $500,150.00 0% City Hfd Public Hsg Auth $145,647.00 $183,195.00 $187,635.00 25.8% CDBG Entitlement Fund $550,000.00 $544,584.00 $550,100.00 -1% Total: $1,957,657.00 $1,541,699.00 $1,551,655.00 -21.2% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Expenditures by Function
Budgeted 2026 Expenditures byFunction Budgeted 2027 Expenditures byFunction CommunityCommunityDevelopmentDevelopment(100%)(100%)
CommunityDevelopment(100%)
Non-Non-DepartmentalDepartmental(0.006%)(0.006%)
Non-Departmental(0.006%)
CommunityCommunityDevelopmentDevelopment(100%)(100%)
CommunityDevelopment(100%)
Non-Non-DepartmentalDepartmental(0.006%)(0.006%)
Non-Departmental(0.006%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

Non-Departmental Community Development
FY2023
FY2024
FY2025
FY2026
FY20270

0.5 1

1.5 2

2.5 Expenditures
Community Development $1,957,557.00 $1,541,599.00 $1,551,555.00 -21.2% Non-Departmental $100.00 $100.00 $100.00 0%
Total Expenditures: $1,957,657.00 $1,541,699.00 $1,551,655.00 -21.2% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Expenditures by Expense Type
Budgeted 2026 Expenditures byExpense Type Budgeted 2027 Expenditures byExpense Type Services &Services &SuppliesSupplies(89.4%)(89.4%)
Services &Supplies(89.4%)
Perso…Perso…Perso…
IntrafundIntrafundTransfersTransfers(1.1%)(1.1%)
IntrafundTransfers(1.1%)
Reserve (0.6%)Reserve (0.6%)Reserve (0.6%)
Services &Services &SuppliesSupplies(89.2%)(89.2%)
Services &Supplies(89.2%)
Perso…Perso…Perso…
IntrafundIntrafundTransfersTransfers(1.1%)(1.1%)
IntrafundTransfers(1.1%)
Reserve (0.6%)Reserve (0.6%)Reserve (0.6%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Allocations Debt ServiceEquip/Fixed Assets/Capital Projects ReserveIntrafund Transfers Personnel ServicesServices & Supplies FY2023
FY2024
FY2025
FY2026
FY20270

0.5 1

1.5 2

2.5 City of Hanford | Budget Book 2026, 2027

Expense Objects
Personnel Services $243,705.00 $255,026.00 $258,966.00 4.6% Services & Supplies $1,435,240.00 $1,378,352.00 $1,384,368.00 -4% Reserve $7,619.00 $8,737.00 $8,737.00 14.7%
Allocations -$139,749.00 -$116,926.00 -$116,926.00 -16.3% Debt Service $842.00 $0.00 $0.00 -100%
Intrafund Transfers $410,000.00 $16,510.00 $16,510.00 -96% Total Expense Objects: $1,957,657.00 $1,541,699.00 $1,551,655.00 -21.2% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

LandscapeAssessmentDistrictFunds
Landscape Assessment Districts (LADs) are parcels of land that are privately owned but maintained by the City of Hanford. The property owners pay a special fee--or assessment--to fund landscaping and maintenance. There are 43 Landscape Assessment Districts in Hanford.

Summary
The City of Hanford is projecting $1.3M of revenue in FY2026, which represents a 24.7% increase over the prior year and $1.3M of revenue in FY2027, which represents a 0% increase over the prior year.

Budgeted expenditures are projected to increase by 74.8% or $556.89K to $1.3M in FY2026 and 0% or $0 in FY2027.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2023 FY2024 FY2025 FY2026 FY2027$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
Landscape Assessment District Funds Comprehensive Summary Beginning Fund Balance: $974,098.00 $1,450,199.00 $2,045,301.00 N/A Revenues
Revenue from use of Money $107,698.83 $4,640.00 $58,165.00 $58,165.00 Other Taxes and Special Assessments $1,136,594.66 $1,038,707.00 $1,243,097.00 $1,243,097.00 Total Revenues: $1,244,293.49 $1,043,347.00 $1,301,262.00 $1,301,262.00 Expenditures
Services & Supplies $555,180.82 $650,339.00 $1,183,339.00 $1,183,339.00 Allocations $94,012.00 $94,030.00 $117,923.00 $117,923.00 Total Expenditures: $649,192.82 $744,369.00 $1,301,262.00 $1,301,262.00 Total Revenues Less Expenditures: $595,100.67 $298,978.00 $0.00 $0.00 Ending Fund Balance: $1,569,198.67 $1,749,177.00 $2,045,301.00 N/A Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted City of Hanford | Budget Book 2026, 2027

Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Other TaxesOther Taxesand Specialand SpecialAssessmentsAssessments(95.5%)(95.5%) Other Taxesand SpecialAssessments(95.5%)
Revenue fromRevenue fromuse of Moneyuse of Money(4.5%)(4.5%) Revenue fromuse of Money(4.5%)
Other TaxesOther Taxesand Specialand SpecialAssessmentsAssessments(95.5%)(95.5%) Other Taxesand SpecialAssessments(95.5%)
Revenue fromRevenue fromuse of Moneyuse of Money(4.5%)(4.5%) Revenue fromuse of Money(4.5%)
Budgeted and Historical Revenues by Source
Millions
Grey background indicates budgeted figures.

Revenue from use of Money Other Taxes and Special Assessments FY2023
FY2024
FY2025
FY2026
FY20270

0.25 0.5

0.75 1

1.25 1.5
City of Hanford | Budget Book 2026, 2027

Revenue Source
Revenue from use of Money $4,640.00 $58,165.00 $58,165.00 1,153.6% Other Taxes and Special Assessments $1,038,707.00 $1,243,097.00 $1,243,097.00 19.7% Total Revenue Source: $1,043,347.00 $1,301,262.00 $1,301,262.00 24.7% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Expenditures by Expense Type
Budgeted 2026 Expenditures byExpense Type Budgeted 2027 Expenditures byExpense Type Services &Services &SuppliesSupplies(90.9%)(90.9%)
Services &Supplies(90.9%)
Allocations (9.1%)Allocations (9.1%)Allocations (9.1%)
Services &Services &SuppliesSupplies(90.9%)(90.9%)
Services &Supplies(90.9%)
Allocations (9.1%)Allocations (9.1%)Allocations (9.1%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Allocations Services & Supplies
FY2023
FY2024
FY2025
FY2026
FY20270

0.25 0.5

0.75 1

1.25 1.5
Expense Objects
Services & Supplies $650,339.00 $1,183,339.00 $1,183,339.00 82% Allocations $94,030.00 $117,923.00 $117,923.00 25.4%
Total Expense Objects: $744,369.00 $1,301,262.00 $1,301,262.00 74.8% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

CommunityFacilitiesDistrict
A Community Facilities District (CFD) is a special taxing district that allows the nancing of the installation, operation and maintenance of public improvements such as roads, water and wastewater facilities, ood control and drainage projects that benet a specied area. There is currently 1 Community Facilities District in Hanford.

Summary
The City of Hanford is projecting $204.36K of revenue in FY2026, which represents a 0% increase over the prior year and $204.36K of revenue in FY2027, which represents a 0% increase over the prior year.

Budgeted expenditures are projected to increase by 0% or $204.36K to $204.36K in FY2026 and 0% or $0 in FY2027.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2023 FY2024 FY2026 FY2027$0
$50K
$100K
$150K
$200K
$250K
Community Facilities District Comprehensive Summary
Beginning Fund Balance: N/A $273,052.00 N/A
Revenues
Revenue from use of Money $2,393.92 $3,200.00 $3,200.00 Other Taxes and Special Assessments $201,159.00 $201,159.00 $201,159.00 Total Revenues: $203,552.92 $204,359.00 $204,359.00
Expenditures
Services & Supplies $19,304.01 $193,302.00 $193,302.00
Allocations $11,057.00 $11,057.00
Total Expenditures: $19,304.01 $204,359.00 $204,359.00
Total Revenues Less Expenditures: $184,248.91 $0.00 $0.00 Ending Fund Balance: N/A $273,052.00 N/A
Name FY2024 Actuals FY2026 Budgeted FY2027 Budgeted
City of Hanford | Budget Book 2026, 2027

Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Other TaxesOther Taxesand Specialand SpecialAssessmentsAssessments(98.4%)(98.4%) Other Taxesand SpecialAssessments(98.4%)
Revenue fromRevenue fromuse of Moneyuse of Money(1.6%)(1.6%) Revenue fromuse of Money(1.6%)
Other TaxesOther Taxesand Specialand SpecialAssessmentsAssessments(98.4%)(98.4%) Other Taxesand SpecialAssessments(98.4%)
Revenue fromRevenue fromuse of Moneyuse of Money(1.6%)(1.6%) Revenue fromuse of Money(1.6%)
Budgeted and Historical Revenues by Source
Millions
Grey background indicates budgeted figures.

Revenue from use of Money Other Taxes and Special Assessments FY2023
FY2024
FY2026
FY20270

0.05 0.1

0.15 0.2

0.25 City of Hanford | Budget Book 2026, 2027

Revenue Source
Revenue from use of Money $3,200.00 $3,200.00 N/A
Other Taxes and Special Assessments $201,159.00 $201,159.00 N/A Total Revenue Source: $204,359.00 $204,359.00 N/A
Name FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Expenditures by Expense Type
Budgeted 2026 Expenditures byExpense Type Budgeted 2027 Expenditures byExpense Type Services &Services &SuppliesSupplies(94.6%)(94.6%)
Services &Supplies(94.6%)
Allocations (5.4%)Allocations (5.4%)Allocations (5.4%)
Services &Services &SuppliesSupplies(94.6%)(94.6%)
Services &Supplies(94.6%)
Allocations (5.4%)Allocations (5.4%)Allocations (5.4%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Allocations Services & Supplies
FY2024
FY2026
FY20270

0.05 0.1

0.15 0.2

0.25 Expense Objects
Services & Supplies $193,302.00 $193,302.00 N/A
Allocations $11,057.00 $11,057.00 N/A
Total Expense Objects: $204,359.00 $204,359.00 N/A
Name FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026 Budgeted(% Change) City of Hanford | Budget Book 2026, 2027

All Funds
Summary
The City of Hanford is projecting $124.92M of revenue in FY2026, which represents a 41.0% increase over the prior year and $128.32M of revenue in FY2027, which represents a 2.7% increase over the prior year.

Budgeted expenditures are projected to increase by 15.5% or $12.48M to $93.12M in FY2026 and 1.4% or $1.34M in FY2027.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
Over Budget Expenditures
FY2023 FY2024 FY2025 FY2026 FY2027$0
$25M
$50M
$75M
$100M
$125M
$150M
All Funds Comprehensive Summary
Beginning Fund Balance: $171,236,517.00 $207,771,063.00 $245,334,439.00 N/A Revenues
Property Taxes $15,206,894.85 $13,949,000.00 $16,172,000.00 $17,035,000.00 Sales Tax and Franchise Fees $18,833,904.80 $20,448,230.00 $38,841,670.00 $39,550,670.00 Licenses and Permits $1,953,047.80 $1,143,700.00 $1,985,600.00 $1,985,600.00 Fines and Forfeitures $242,751.79 $151,900.00 $234,100.00 $235,100.00 Aid/Grant from other Gov Agencies $10,084,663.61 $2,583,300.00 $3,266,549.00 $3,372,392.00 Revenue from use of Money $7,806,336.23 $723,860.00 $4,212,865.00 $4,212,865.00 Misc Revenue $9,992,447.83 $9,257,920.00 $10,014,709.00 $9,724,680.00 Rents and Leases $1,385,626.43 $1,167,181.00 $989,940.00 $996,440.00 Other Taxes and Special Assessments $3,169,922.42 $3,401,707.00 $3,189,097.00 $3,239,647.00 Fees $30,900,885.08 $30,060,045.00 $38,346,500.00 $40,294,500.00 Impact Fees $5,775,586.70 $4,138,000.00 $6,230,000.00 $6,230,000.00 Intrafund Transfers $8,137,848.44 $1,589,692.00 $1,433,669.00 $1,444,512.00 Total Revenues: $113,489,915.98 $88,614,535.00 $124,916,699.00 $128,321,406.00 Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted City of Hanford | Budget Book 2026, 2027

Expenditures
Personnel Services $37,796,905.28 $41,623,564.00 $49,350,039.80 $50,007,000.00 Services & Supplies $40,102,718.14 $38,467,271.00 $44,136,864.18 $44,590,410.00 Reserve $2,753,383.26 $2,411,817.00 $3,492,136.17 $3,492,136.00 Allocations -$11,813,024.48 -$12,830,175.00 -$14,183,397.00 -$14,183,757.00 Debt Service $4,037,769.27 $8,464,561.00 $9,143,361.00 $9,117,011.00 Equip/Fixed Assets/Capital Projects $10,618,361.43 $502,000.00 $0.00 $0.00 Intrafund Transfers $8,321,761.99 $1,999,692.00 $1,184,244.00 $1,445,088.00 Total Expenditures: $91,817,874.89 $80,638,730.00 $93,123,248.15 $94,467,888.00 Total Revenues Less Expenditures: $21,672,041.09 $7,975,805.00 $31,793,450.85 $33,853,518.00 Ending Fund Balance: $192,908,558.09 $215,746,868.00 $277,127,889.85 N/A Name FY2024 Actuals FY2025 Budget FY2026 Budgeted FY2027 Budgeted Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Sales Ta…Sales Ta…Sales Ta…
Fees (30.7%)Fees (30.7%)Fees (30.7%)
Proper…Proper…Proper…
Misc …Misc …Misc …
Impac…Impac…Impac…
Revenue fro…Revenue fro…Revenue fro…
Fees (31.…Fees (31.…Fees (31.…
Sales Tax andSales Tax andFranchiseFranchiseFees (30.8%)Fees (30.8%) Sales Tax andFranchiseFees (30.8%)
Proper…Proper…Proper…
Misc …Misc …Misc …
Impact…Impact…Impact…
Revenue fromRevenue fromuse of Moneyuse of Money(3.3%)(3.3%) Revenue fromuse of Money(3.3%)
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical 2026 Revenues by Source
Millions
Grey background indicates budgeted figures.

Fines and Forfeitures Rents and LeasesIntrafund Transfers Licenses and PermitsOther Taxes and Special Assessments Aid/Grant from other Gov AgenciesRevenue from use of Money Impact FeesMisc Revenue Property TaxesSales Tax and Franchise Fees Fees FY2023
FY2024
FY2025
FY2026
FY20270
25 50
75 100
125
150
Revenue Source
Property Taxes $13,949,000.00 $16,172,000.00 $17,035,000.00 15.9% Sales Tax and Franchise Fees $20,448,230.00 $38,841,670.00 $39,550,670.00 90% Licenses and Permits $1,143,700.00 $1,985,600.00 $1,985,600.00 73.6% Fines and Forfeitures $151,900.00 $234,100.00 $235,100.00 54.1% Aid/Grant from other Gov Agencies $2,583,300.00 $3,266,549.00 $3,372,392.00 26.4% Revenue from use of Money $723,860.00 $4,212,865.00 $4,212,865.00 482% Misc Revenue $9,257,920.00 $10,014,709.00 $9,724,680.00 8.2% Rents and Leases $1,167,181.00 $989,940.00 $996,440.00 -15.2% Other Taxes and Special Assessments $3,401,707.00 $3,189,097.00 $3,239,647.00 -6.3% Fees $30,060,045.00 $38,346,500.00 $40,294,500.00 27.6% Impact Fees $4,138,000.00 $6,230,000.00 $6,230,000.00 50.6% Intrafund Transfers $1,589,692.00 $1,433,669.00 $1,444,512.00 -9.8% Total Revenue Source: $88,614,535.00 $124,916,699.00 $128,321,406.00 41% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Revenue by Department
Projected 2026 Revenue byDepartment Projected 2027 Revenue byDepartment Non-Dep…Non-Dep…Non-Dep…
Utilities &Utilities &EngineeringEngineering(18.7%)(18.7%) Utilities &Engineering(18.7%)Measure HMeasure HOperationsOperations(14.8%)(14.8%) Measure HOperations(14.8%)
Capita…Capita…Capita…
Publi…Publi…Publi…
Administ…Administ…Administ…
CommunityCommunityDevelopmentDevelopment(3.5%)(3.5%)
CommunityDevelopment(3.5%)
Non-Dep…Non-Dep…Non-Dep…
Utilities &Utilities &EngineeringEngineering(19.3%)(19.3%) Utilities &Engineering(19.3%)
Measure HMeasure HOperationsOperations(14.4%)(14.4%)
Measure HOperations(14.4%)
Capit…Capit…Capit…
Publi…Publi…Publi…
Administ…Administ…Administ…
CommunityCommunityDevelopmentDevelopment(3.4%)(3.4%)
CommunityDevelopment(3.4%)
Budgeted and Historical 2026 Revenue by Department
Millions
Grey background indicates budgeted figures.

Fire Finance PoliceParks & Community Services Community Development AdministrationPublic Works Capital Improvements Measure H OperationsUtilities & Engineering Non-Departmental FY2023
FY2024
FY2025
FY2026
FY20270
25 50
75 100
125
150
City of Hanford | Budget Book 2026, 2027

Revenue
Administration $4,931,964.00 $5,353,119.00 $5,397,852.00 8.5% Finance $765,000.00 $874,000.00 $880,000.00 14.2%
Community Development $3,561,841.00 $4,398,179.00 $4,408,135.00 23.5% Police $1,591,483.00 $2,551,570.00 $2,008,406.00 60.3%
Fire $565,833.00 $576,229.00 $606,862.00 1.8%
Parks & Community Services $1,854,863.00 $2,955,469.00 $2,960,969.00 59.3% Public Works $10,560,706.00 $11,716,643.00 $12,109,356.00 10.9% Capital Improvements $13,769,984.00 $17,437,653.00 $17,598,849.00 26.6% Utilities & Engineering $15,619,962.00 $23,298,683.00 $24,765,419.00 49.2% Measure H Operations $0.00 $18,514,670.00 $18,523,670.00 N/A Non-Departmental $35,392,899.00 $37,240,484.00 $39,061,888.00 5.2% Total Revenue: $88,614,535.00 $124,916,699.00 $128,321,406.00 41% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) Expenditures by Function
Budgeted 2026 Expenditures byFunction Budgeted 2027 Expenditures byFunction Police (21.4%)Police (21.4%)Police (21.4%)
Utilitie…Utilitie…Utilitie…
Public WorksPublic Works(17.2%)(17.2%)Public Works(17.2%) Fire (8.4%)Fire (8.4%)Fire (8.4%)
Parks…Parks…Parks…
Admi…Admi…Admi…
Communi…Communi…Communi…
Police (21.3%)Police (21.3%)Police (21.3%)
Utilitie…Utilitie…Utilitie…
Public WorksPublic Works(17.3%)(17.3%)Public Works(17.3%) Fire (8.4%)Fire (8.4%)Fire (8.4%)
Parks…Parks…Parks…
Admi…Admi…Admi…
Communi…Communi…Communi…
City of Hanford | Budget Book 2026, 2027

Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

Capital Improvements Finance Measure H OperationsNon-Departmental Community Development AdministrationParks & Community Services Fire Public WorksUtilities & Engineering Police FY2023
FY2024
FY2025
FY2026
FY20270
100
25 50
75 125
Expenditures
Administration $7,222,872.00 $6,455,139.00 $6,737,279.00 -10.6% Finance $706,709.00 $2,466,278.00 $2,522,921.00 249%
Community Development $4,623,490.00 $4,974,785.00 $5,009,241.00 7.6% Police $17,203,588.00 $19,939,383.00 $20,138,763.00 15.9% Fire $7,336,478.00 $7,805,233.00 $7,982,523.00 6.4%
Parks & Community Services $5,353,828.00 $6,976,674.00 $7,079,124.00 30.3% Public Works $13,336,284.00 $16,007,175.00 $16,312,155.00 20% Utilities & Engineering $18,141,403.00 $19,243,460.15 $19,377,610.00 6.1% Measure H Operations $0.00 $3,056,670.00 $2,904,670.00 N/A Capital Improvements $2,857,859.00 $2,355,358.00 $2,416,226.00 -17.6% Non-Departmental $3,856,219.00 $3,843,093.00 $3,987,376.00 -0.3% Total Expenditures: $80,638,730.00 $93,123,248.15 $94,467,888.00 15.5% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

Expenditures by Expense Type
Budgeted 2026 Expenditures byExpense Type Budgeted 2027 Expenditures byExpense Type Pers…Pers…Pers…
Service…Service…Service…
Debt S…Debt S…Debt S…
Reserve (3.8%)Reserve (3.8%)Reserve (3.8%)
IntrafundIntrafundTransfersTransfers(1.3%)(1.3%)
IntrafundTransfers(1.3%)
Pers…Pers…Pers…
Service…Service…Service…
Debt S…Debt S…Debt S…
Reserve (3.7%)Reserve (3.7%)Reserve (3.7%)
IntrafundIntrafundTransfersTransfers(1.5%)(1.5%)
IntrafundTransfers(1.5%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Allocations Equip/Fixed Assets/Capital ProjectsIntrafund Transfers ReserveDebt Service Services & SuppliesPersonnel Services FY2023
FY2024
FY2025
FY2026
FY20270
100
25 50
75 125
City of Hanford | Budget Book 2026, 2027

Expense Objects
Personnel Services $41,623,564.00 $49,350,039.80 $50,007,000.00 18.6% Services & Supplies $38,467,271.00 $44,136,864.18 $44,590,410.00 14.7% Reserve $2,411,817.00 $3,492,136.17 $3,492,136.00 44.8% Allocations -$12,830,175.00 -$14,183,397.00 -$14,183,757.00 10.5% Debt Service $8,464,561.00 $9,143,361.00 $9,117,011.00 8% Equip/Fixed Assets/Capital Projects $502,000.00 $0.00 $0.00 -100% Intrafund Transfers $1,999,692.00 $1,184,244.00 $1,445,088.00 -40.8% Total Expense Objects: $80,638,730.00 $93,123,248.15 $94,467,888.00 15.5% Name FY2025 Budget FY2026 Budgeted FY2027 Budgeted FY2025 Budget vs. FY2026Budgeted (% Change) City of Hanford | Budget Book 2026, 2027

FUNDING SOURCES
City of Hanford | Budget Book 2026, 2027

Major Revenue Sources Summary
FY2026 Revenues
124,916,699
$36,302,164(40.97% vs. prior year)
FY2027 Revenues
128,321,406
$3,404,707(2.73% vs. prior year)
Major Revenue Sources Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2023 FY2024 FY2025 FY2026 FY2027$0
$25M
$50M
$75M
$100M
$125M
$150M
City of Hanford | Budget Book 2026, 2027

Revenues by Source
Projected 2026 Revenues bySource Projected 2027 Revenues bySource Sales Ta…Sales Ta…Sales Ta…
Fees (30.7%)Fees (30.7%)Fees (30.7%)
Proper…Proper…Proper…
Misc …Misc …Misc …
Impac…Impac…Impac…
Revenue fro…Revenue fro…Revenue fro…
Fees (31.…Fees (31.…Fees (31.…
Sales Tax andSales Tax andFranchiseFranchiseFees (30.8%)Fees (30.8%) Sales Tax andFranchiseFees (30.8%)
Proper…Proper…Proper…
Misc …Misc …Misc …
Impact…Impact…Impact…
Revenue fromRevenue fromuse of Moneyuse of Money(3.3%)(3.3%) Revenue fromuse of Money(3.3%)
Budgeted and Historical Revenues by Source
Millions
Grey background indicates budgeted figures.

Fines and Forfeitures Rents and LeasesIntrafund Transfers Licenses and PermitsOther Taxes and Special Assessments Aid/Grant from other Gov AgenciesRevenue from use of Money Impact FeesMisc Revenue Property TaxesSales Tax and Franchise Fees Fees FY2023
FY2024
FY2025
FY2026
FY20270
25 50
75 100
125
150
City of Hanford | Budget Book 2026, 2027

Revenue Source
Property Taxes
Non-Departmental $13,949,000.00 $16,172,000.00 $17,035,000.00 15.9% Total Property Taxes: $13,949,000.00 $16,172,000.00 $17,035,000.00 15.9% Sales Tax and Franchise Fees
Capital Improvements $821,000.00 $1,200,000.00 $1,200,000.00 46.2% Measure H Operations $18,514,670.00 $18,523,670.00 N/A
Non-Departmental $19,627,230.00 $19,127,000.00 $19,827,000.00 -2.5% Total Sales Tax and Franchise Fees: $20,448,230.00 $38,841,670.00 $39,550,670.00 90% Licenses and Permits
Administration $96,000.00 $96,000.00 $96,000.00 0%
Community Development $1,004,000.00 $1,802,000.00 $1,802,000.00 79.5% Police $28,200.00 $37,200.00 $37,200.00 31.9%
Parks & Community Services $20,000.00 $20,000.00 N/A
Public Works $1,500.00 $1,400.00 $1,400.00 -6.7%
Utilities & Engineering $11,000.00 $19,000.00 $19,000.00 72.7% Non-Departmental $3,000.00 $10,000.00 $10,000.00 233.3% Total Licenses and Permits: $1,143,700.00 $1,985,600.00 $1,985,600.00 73.6% Fines and Forfeitures
Finance $3,000.00 $29,000.00 $30,000.00 866.7%
Community Development $37,200.00 $93,000.00 $93,000.00 150% Police $50,500.00 $55,100.00 $55,100.00 9.1%
Fire $0.00 $10,000.00 $10,000.00 N/A
Utilities & Engineering $5,000.00 $15,000.00 $15,000.00 200% Non-Departmental $56,200.00 $32,000.00 $32,000.00 -43.1% Total Fines and Forfeitures: $151,900.00 $234,100.00 $235,100.00 54.1% Aid/Grant from other Gov Agencies
Community Development $1,190,000.00 $1,084,484.00 $1,090,000.00 -8.9% Police $181,150.00 $1,034,170.00 $1,034,170.00 470.9%
Fire $318,650.00 $285,000.00 $285,000.00 -10.6%
Parks & Community Services $0.00 $485,101.00 $485,101.00 N/A Public Works $15,000.00 $15,000.00 $15,000.00 0%
Capital Improvements $789,000.00 $204,684.00 $305,011.00 -74.1% Non-Departmental $89,500.00 $158,110.00 $158,110.00 76.7% Total Aid/Grant from other Gov Agencies: $2,583,300.00 $3,266,549.00 $3,372,392.00 26.4% Revenue from use of Money
Administration $50,900.00 $298,500.00 $298,500.00 486.4% Community Development $21,750.00 $126,300.00 $126,300.00 480.7% Name FY2025Budget FY2026Budgeted FY2027Budgeted FY2025 Budget vs.FY2026 Budgeted (%Change) Notes
City of Hanford | Budget Book 2026, 2027