Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
CONTRACTS &
LEASES
228.11.8262.52400. $2,627 $4,794 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8262.52450. - $550 - -
OTHER FISCL FEES 228.11.8262.54250. $280 $174 - -100.0% Total ORCHARD
DISTRICT 20
$19,687 $9,660 - -100.0%
PACIFIC GREEN
DISTRICT 20
UTILITIES -
ELECTRIC
227.11.8263.52105. $1,450 $1,006 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8263.52450. $10,500 $382 - -100.0%
OTHER FISCL FEES 227.11.8263.54250. $255 $154 - -100.0% OTHER FISCL FEES 228.11.8263.54250. $255 $154 - -100.0% Total PACIFIC GREEN
DISTRICT 20
$12,460 $1,697 - -100.0%
CREAN HOMES
DISTRICT
UTILITIES -
ELECTRIC
227.11.8264.52105. $2,000 $1,227 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8264.52450. $10,500 $429 - -100.0%
OTHER FISCL FEES 227.11.8264.54250. $242 $153 - -100.0%
UTILITIES -
ELECTRIC
228.11.8264.52105. $100 - - -100.0%
UTILITIES-WATER 228.11.8264.52110. $4,000 $2,436 - -100.0%
CONTRACTS &
LEASES
228.11.8264.52400. $8,400 $7,388 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8264.52450. $2,000 $755 - -100.0%
OTHER FISCL FEES 228.11.8264.54250. $242 $153 - -100.0% Total CREAN HOMES
DISTRICT
$27,484 $12,539 - -100.0%
HEARTLAND
DISTRICT
UTILITIES -
ELECTRIC
227.11.8265.52105. $2,500 $1,614 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8265.52450. $11,900 $6,846 - -100.0%
OTHER FISCL FEES 227.11.8265.54250. $839 $630 - -100.0%
SALARIES &
WAGES
228.11.8265.51100. $299,300 $253,928 $302,200 1.0%
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 272 of 345 Page 255
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
SALARIES
OVERTIME
228.11.8265.51300. $3,100 $931 - -100.0%
COMP TIME USED 228.11.8265.51305. - $31 - -
OTHER FRINGE
BENEFITS
228.11.8265.51400. $10,700 $9,110 $10,800 0.9%
PERS PENSION 228.11.8265.51405. $95,200 $111,796 $98,500 3.5% HEALTH PLANS 228.11.8265.51410. $54,300 $59,924 $65,100 19.9%
WORKERS COMP
CONTRIBUTION
228.11.8265.51415. $10,800 $9,000 $11,500 6.5%
SPECIAL PAY 228.11.8265.51420. $4,200 $5,362 $7,200 71.4% PTO + HOLIDAY 228.11.8265.51425. $8,000 $2,187 $8,100 1.2%
UNEMPLOYMENT
BENEFITS
228.11.8265.51430. $200 $187 $200 -
RETIREE MEDICAL
PREMIUMS
228.11.8265.51450. $33,100 $27,580 $32,800 -0.9%
UTILITIES -
ELECTRIC
228.11.8265.52105. $4,000 $1,530 - -100.0%
UTILITIES-WATER 228.11.8265.52110. $72,000 $28,103 - -100.0%
TELEPHONE/COM
MUNICATIONS
228.11.8265.52200. $1,300 $387 - -100.0%
CONTRACTS &
LEASES
228.11.8265.52400. $1,400 $1,032 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8265.52450. $28,000 $19,616 - -100.0%
UNIFORMS AND
SAFETY
EQUIPMENT
228.11.8265.52700. $4,300 $1,796 - -100.0%
SMALL TOOLS 228.11.8265.52850. $3,500 - - -100.0%
EQUIPMENT
REPLACEMENT
228.11.8265.53600. $4,000 $3,330 $4,000 -
CITY ATTORNEY 228.11.8265.53612. $5,600 $4,670 $5,600 -
VEHICLE MAINT &
REPAIRS
228.11.8265.53622. $8,100 $6,750 $4,100 -49.4%
VEHICLE FUEL 228.11.8265.53623. $17,700 $13,034 - -100.0% OTHER FISCL FEES 228.11.8265.54250. $838 $630 - -100.0% Total HEARTLAND
DISTRICT
$684,877 $570,002 $550,100 -19.7%
STONEY MOUNTAIN
RANCH DISTRICT
UTILITIES -
ELECTRIC
227.11.8266.52105. $4,600 $4,330 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8266.52450. $11,300 $1,147 - -100.0%
OTHER FISCL FEES 227.11.8266.54250. $357 $245 - -100.0%
UTILITIES -
ELECTRIC
228.11.8266.52105. $2,300 $306 - -100.0%
UTILITIES-WATER 228.11.8266.52110. $44,000 $18,155 - -100.0% Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 273 of 345 Page 256
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
CONTRACTS &
LEASES
228.11.8266.52400. $47,500 $27,037 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8266.52450. $20,000 $20,513 - -100.0%
OTHER FISCL FEES 228.11.8266.54250. $357 $245 - -100.0% Total STONEY
MOUNTAIN RANCH
DISTRICT
$130,414 $71,977 - -100.0%
MONTANA DISTRICT
UTILITIES -
ELECTRIC
227.11.8267.52105. $500 $586 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8267.52450. $10,300 $208 - -100.0%
OTHER FISCL FEES 227.11.8267.54250. $213 $121 - -100.0%
UTILITIES -
ELECTRIC
228.11.8267.52105. $300 $317 - -100.0%
UTILITIES-WATER 228.11.8267.52110. $3,400 $940 - -100.0%
CONTRACTS &
LEASES
228.11.8267.52400. $900 $598 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8267.52450. $500 - - -100.0%
OTHER FISCL FEES 228.11.8267.54250. $213 $121 - -100.0% Total MONTANA
DISTRICT
$16,326 $2,891 - -100.0%
COVENANT DISTRICT
23 UTILITIES -
ELECTRIC
227.11.8268.52105. $700 $521 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8268.52450. $10,300 $185 - -100.0%
OTHER FISCL FEES 227.11.8268.54250. $207 $116 - -100.0%
UTILITIES -
ELECTRIC
228.11.8268.52105. $400 $430 - -100.0%
UTILITIES-WATER 228.11.8268.52110. $2,700 $1,538 - -100.0%
CONTRACTS &
LEASES
228.11.8268.52400. $1,750 $1,295 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8268.52450. $8,000 - - -100.0%
OTHER FISCL FEES 228.11.8268.54250. $207 $116 - -100.0% Total COVENANT
DISTRICT 23
$24,264 $4,203 - -100.0%
WILDFLOWER
DISTRICT 23
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 274 of 345 Page 257
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
UTILITIES -
ELECTRIC
228.11.8269.52105. $300 $117 - -100.0%
UTILITIES-WATER 228.11.8269.52110. $2,700 $329 - -100.0%
CONTRACTS &
LEASES
228.11.8269.52400. $3,000 $2,852 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8269.52450. - $128 - -
OTHER FISCL FEES 228.11.8269.54250. $263 $169 - -100.0% Total WILDFLOWER
DISTRICT 23
$6,263 $3,594 - -100.0%
WOODCREST
DISTRICT 23
UTILITIES -
ELECTRIC
227.11.8270.52105. $3,900 $2,678 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8270.52450. $10,600 $7,387 - -100.0%
OTHER FISCL FEES 227.11.8270.54250. $259 $166 - -100.0%
UTILITIES -
ELECTRIC
228.11.8270.52105. $700 $613 - -100.0%
UTILITIES-WATER 228.11.8270.52110. $35,000 $5,099 - -100.0%
CONTRACTS &
LEASES
228.11.8270.52400. $4,200 $3,493 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8270.52450. $8,000 $2,572 - -100.0%
OTHER FISCL FEES 228.11.8270.54250. $259 $166 - -100.0% Total WOODCREST
DISTRICT 23
$62,918 $22,174 - -100.0%
MONTERO DISTRICT
37 UTILITIES -
ELECTRIC
227.11.8271.52105. $1,000 $848 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8271.52450. $10,400 $313 - -100.0%
OTHER FISCL FEES 227.11.8271.54250. $221 $225 - -100.0%
UTILITIES -
ELECTRIC
228.11.8271.52105. $700 $268 - -100.0%
UTILITIES-WATER 228.11.8271.52110. $10,000 - - -100.0%
CONTRACTS &
LEASES
228.11.8271.52400. $13,000 $8,882 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8271.52450. $7,500 - - -100.0%
PROFESSIONAL/S
PECIALIZED SERV
228.11.8271.52710. $9,000 - - -100.0%
OTHER FISCL FEES 228.11.8271.54250. $221 $127 - -100.0% Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 275 of 345 Page 258
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
Total MONTERO
DISTRICT 37
$52,042 $10,663 - -100.0%
COTTONWOOD
DISTRICT 22
UTILITIES -
ELECTRIC
227.11.8272.52105. $3,600 $3,446 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8272.52450. $11,200 $1,042 - -100.0%
OTHER FISCL FEES 227.11.8272.54250. $350 $239 - -100.0%
UTILITIES -
ELECTRIC
228.11.8272.52105. $600 $408 - -100.0%
UTILITIES-WATER 228.11.8272.52110. $92,000 $67,815 - -100.0%
CONTRACTS &
LEASES
228.11.8272.52400. $69,000 $56,230 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8272.52450. $6,000 $2,698 - -100.0%
OTHER FISCL FEES 228.11.8272.54250. $350 $239 - -100.0% Total COTTONWOOD
DISTRICT 22
$183,100 $132,116 - -100.0%
KALPESH DISTRICT
24 UTILITIES -
ELECTRIC
227.11.8273.52105. $1,000 $769 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8273.52450. $10,400 $324 - -100.0%
OTHER FISCL FEES 227.11.8273.54250. $204 $123 - -100.0%
UTILITIES -
ELECTRIC
228.11.8273.52105. $200 - - -100.0%
UTILITIES-WATER 228.11.8273.52110. $5,700 $3,035 - -100.0%
CONTRACTS &
LEASES
228.11.8273.52400. $1,750 $2,816 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8273.52450. $6,700 - - -100.0%
OTHER FISCL FEES 228.11.8273.54250. $387 $123 - -100.0% Total KALPESH
DISTRICT 24
$26,341 $7,190 - -100.0%
FLORIDA AVE
DISTRICT 25
CONTRACTS &
LEASES
228.11.8274.52400. $1,600 - - -100.0%
OTHER FISCL FEES 228.11.8274.54250. $185 $99 - -100.0%
Total FLORIDA AVE
DISTRICT 25
$1,785 $99 - -100.0%
AUTUMN RIDGE DIST
23-4 & 44
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 276 of 345 Page 259
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
UTILITIES -
ELECTRIC
227.11.8276.52105. $5,700 $4,200 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8276.52450. $10,900 $788 - -100.0%
OTHER FISCL FEES 227.11.8276.54250. $271 $176 - -100.0%
UTILITIES -
ELECTRIC
228.11.8276.52105. $600 $414 - -100.0%
UTILITIES-WATER 228.11.8276.52110. $60,000 $24,967 - -100.0%
CONTRACTS &
LEASES
228.11.8276.52400. $72,800 $61,727 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8276.52450. $24,000 $8,051 - -100.0%
OTHER FISCL FEES 228.11.8276.54250. $271 $176 - -100.0% Total AUTUMN
RIDGE DIST 23-4 &
44 $174,542 $100,499 - -100.0%
MENLO ESTATES
DISTRICT 23-5
UTILITIES -
ELECTRIC
227.11.8277.52105. $450 $395 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8277.52450. $10,200 $174 - -100.0%
OTHER FISCL FEES 227.11.8277.54250. $217 $124 - -100.0%
UTILITIES -
ELECTRIC
228.11.8277.52105. $350 $261 - -100.0%
UTILITIES-WATER 228.11.8277.52110. $3,500 $3,373 - -100.0%
CONTRACTS &
LEASES
228.11.8277.52400. $1,850 $1,568 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8277.52450. $4,500 $549 - -100.0%
OTHER FISCL FEES 228.11.8277.54250. $217 $124 - -100.0% Total MENLO
ESTATES DISTRICT
23-5
$21,284 $6,567 - -100.0%
MENLO ESTATES
DISTRICT 23-5B
UTILITIES -
ELECTRIC
227.11.8278.52105. $650 $518 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8278.52450. $1,300 $208 - -100.0%
OTHER FISCL FEES 227.11.8278.54250. $216 $132 - -100.0%
UTILITIES -
ELECTRIC
228.11.8278.52105. $200 $133 - -100.0%
UTILITIES-WATER 228.11.8278.52110. $2,000 $1,542 - -100.0% Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 277 of 345 Page 260
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
CONTRACTS &
LEASES
228.11.8278.52400. $2,500 $1,931 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8278.52450. $4,500 $1,619 - -100.0%
OTHER FISCL FEES 228.11.8278.54250. $216 $132 - -100.0% Total MENLO
ESTATES DISTRICT
23-5B
$11,582 $6,215 - -100.0%
FLOWERWOOD
DISTRICT 27
UTILITIES -
ELECTRIC
227.11.8279.52105. $750 $458 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8279.52450. $10,300 $220 - -100.0%
OTHER FISCL FEES 227.11.8279.54250. $214 $131 - -100.0%
UTILITIES -
ELECTRIC
228.11.8279.52105. $700 $199 - -100.0%
UTILITIES-WATER 228.11.8279.52110. $7,000 $1,968 - -100.0%
CONTRACTS &
LEASES
228.11.8279.52400. $10,900 $8,629 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8279.52450. $15,000 - - -100.0%
OTHER FISCL FEES 228.11.8279.54250. $214 $131 - -100.0% Total
FLOWERWOOD
DISTRICT 27
$45,078 $11,735 - -100.0%
WILLOWALK
DISTRICT 26
UTILITIES -
ELECTRIC
227.11.8280.52105. $7,000 $3,798 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8280.52450. $10,200 $174 - -100.0%
OTHER FISCL FEES 227.11.8280.54250. $374 $259 - -100.0%
UTILITIES -
ELECTRIC
228.11.8280.52105. $600 - - -100.0%
UTILITIES-WATER 228.11.8280.52110. $6,400 $3,879 - -100.0%
CONTRACTS &
LEASES
228.11.8280.52400. $18,400 $16,484 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8280.52450. $20,000 $6,940 - -100.0%
OTHER FISCL FEES 228.11.8280.54250. $374 $259 - -100.0% Total WILLOWALK
DISTRICT 26
$63,348 $31,793 - -100.0%
DURANGO DISTRICT
27 Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 278 of 345 Page 261
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
UTILITIES -
ELECTRIC
227.11.8281.52105. $150 - - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8281.52450. $100 $70 - -100.0%
OTHER FISCL FEES 227.11.8281.54250. $189 $102 - -100.0% Total DURANGO
DISTRICT 27
$439 $171 - -100.0%
HORSESHOE
DISTRICT 31
UTILITIES -
ELECTRIC
227.11.8282.52105. $325 $147 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8282.52450. $15 $12 - -100.0%
OTHER FISCL FEES 227.11.8282.54250. $184 $106 - -100.0% Total HORSESHOE
DISTRICT 31
$524 $265 - -100.0%
ENCLAVE DISTRICT
35 UTILITIES -
ELECTRIC
227.11.8283.52105. $550 $417 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8283.52450. $5,100 $81 - -100.0%
OTHER FISCL FEES 227.11.8283.54250. $190 $102 - -100.0%
UTILITIES -
ELECTRIC
228.11.8283.52105. $500 $384 - -100.0%
UTILITIES-WATER 228.11.8283.52110. $1,100 $735 - -100.0%
CONTRACTS &
LEASES
228.11.8283.52400. $800 $703 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8283.52450. $1,200 - - -100.0%
OTHER FISCL FEES 228.11.8283.54250. $190 $102 - -100.0% Total ENCLAVE
DISTRICT 35
$9,630 $2,523 - -100.0%
SV INVESTMENTS
DISTRICT 39
UTILITIES -
ELECTRIC
227.11.8284.52105. $425 $249 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8284.52450. $55 $46 - -100.0%
OTHER FISCL FEES 227.11.8284.54250. $185 $99 - -100.0%
OTHER FISCL FEES 228.11.8284.54250. $185 $99 - -100.0%
Total SV
INVESTMENTS
DISTRICT 39
$850 $493 - -100.0%
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 279 of 345 Page 262
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
PALOMINO CT
DISTRICT 43
UTILITIES -
ELECTRIC
227.11.8285.52105. $200 $119 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8285.52450. $2,515 $12 - -100.0%
OTHER FISCL FEES 227.11.8285.54250. $188 $110 - -100.0%
UTILITIES -
ELECTRIC
228.11.8285.52105. $200 $147 - -100.0%
UTILITIES-WATER 228.11.8285.52110. $2,000 $506 - -100.0%
CONTRACTS &
LEASES
228.11.8285.52400. $450 $322 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8285.52450. $500 - - -100.0%
OTHER FISCL FEES 228.11.8285.54250. $188 $110 - -100.0% Total PALOMINO CT
DISTRICT 43
$6,241 $1,325 - -100.0%
PEPPERTREE
DISTRICT 29
UTILITIES -
ELECTRIC
227.11.8286.52105. $100 - - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8286.52450. $100 $58 - -100.0%
OTHER FISCL FEES 227.11.8286.54250. $271 $176 - -100.0% OTHER FISCL FEES 228.11.8286.54250. $271 $176 - -100.0% Total PEPPERTREE
DISTRICT 29
$742 $410 - -100.0%
HIDEAWAY DISTRICT
33 UTILITIES -
ELECTRIC
227.11.8287.52105. $1,500 $686 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8287.52450. $10,600 $498 - -100.0%
OTHER FISCL FEES 227.11.8287.54250. $269 $175 - -100.0%
UTILITIES -
ELECTRIC
228.11.8287.52105. $300 $332 - -100.0%
UTILITIES-WATER 228.11.8287.52110. $500 $379 - -100.0%
CONTRACTS &
LEASES
228.11.8287.52400. $1,000 $931 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8287.52450. $2,000 - - -100.0%
OTHER FISCL FEES 228.11.8287.54250. $269 $175 - -100.0% Total HIDEAWAY
DISTRICT 33
$16,438 $3,174 - -100.0%
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 280 of 345 Page 263
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
MCSWEENEY
DISTRICT 36
UTILITIES -
ELECTRIC
227.11.8288.52105. $5,500 $3,745 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8288.52450. $11,700 $1,494 - -100.0%
OTHER FISCL FEES 227.11.8288.54250. $322 $217 - -100.0%
UTILITIES -
ELECTRIC
228.11.8288.52105. $800 - - -100.0%
UTILITIES-WATER 228.11.8288.52110. $17,600 $10,552 - -100.0%
CONTRACTS &
LEASES
228.11.8288.52400. $45,000 $34,420 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8288.52450. $25,000 $14,200 - -100.0%
OTHER FISCL FEES 228.11.8288.54250. $322 $217 - -100.0% Total MCSWEENEY
DISTRICT 36
$106,244 $64,844 - -100.0%
EMERSON DISTRICT
42 UTILITIES -
ELECTRIC
227.11.8289.52105. $1,650 $1,168 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8289.52450. $10,400 $313 - -100.0%
OTHER FISCL FEES 227.11.8289.54250. $227 $141 - -100.0%
UTILITIES -
ELECTRIC
228.11.8289.52105. $500 $629 - -100.0%
UTILITIES-WATER 228.11.8289.52110. $8,000 $5,317 - -100.0%
CONTRACTS &
LEASES
228.11.8289.52400. $3,950 $3,366 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8289.52450. $8,000 - - -100.0%
OTHER FISCL FEES 228.11.8289.54250. $227 $141 - -100.0% Total EMERSON
DISTRICT 42
$32,954 $11,076 - -100.0%
AUTUMN RIDGE
DISTRICT 44
UTILITIES -
ELECTRIC
227.11.8290.52105. $350 $202 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8290.52450. $10,200 $139 - -100.0%
OTHER FISCL FEES 227.11.8290.54250. $199 $110 - -100.0%
UTILITIES -
ELECTRIC
228.11.8290.52105. $300 $136 - -100.0%
UTILITIES-WATER 228.11.8290.52110. $6,300 $3,121 - -100.0% Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 281 of 345 Page 264
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
CONTRACTS &
LEASES
228.11.8290.52400. $3,650 $3,130 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8290.52450. $4,000 $297 - -100.0%
OTHER FISCL FEES 228.11.8290.54250. $199 $110 - -100.0% Total AUTUMN
RIDGE DISTRICT 44
$25,198 $7,244 - -100.0%
VILLA DE MADRID
DISTRICT 46
UTILITIES -
ELECTRIC
227.11.8291.52105. $100 - - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8291.52450. $2,530 $34 - -100.0%
OTHER FISCL FEES 227.11.8291.54250. $190 $102 - -100.0% OTHER FISCL FEES 228.11.8291.54250. $190 $102 - -100.0% Total VILLA DE
MADRID DISTRICT
46 $3,010 $238 - -100.0%
RANCHO DIAMONTE
DISTRICT 47
UTILITIES -
ELECTRIC
227.11.8292.52105. $4,800 $4,864 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8292.52450. $11,800 $1,587 - -100.0%
OTHER FISCL FEES 227.11.8292.54250. $440 $311 - -100.0%
UTILITIES -
ELECTRIC
228.11.8292.52105. $400 $538 - -100.0%
UTILITIES-WATER 228.11.8292.52110. $69,600 $39,499 - -100.0%
CONTRACTS &
LEASES
228.11.8292.52400. $36,700 $31,017 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8292.52450. $28,000 $10,934 - -100.0%
OTHER FISCL FEES 228.11.8292.54250. $440 $311 - -100.0% Total RANCHO
DIAMONTE DISTRICT
47 $152,180 $89,061 - -100.0%
CLEAN STREAK &
ESPLANADE
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8293.52450. $30 $13 - -100.0%
OTHER FISCL FEES 227.11.8293.54250. $184 - - -100.0%
Total CLEAN STREAK
& ESPLANADE
$214 $13 - -100.0%
PROMENADE,
SANDERSON &
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 282 of 345 Page 265
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
DEVONSH
UTILITIES -
ELECTRIC
227.11.8294.52105. $300 $207 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8294.52450. $10,200 $139 - -100.0%
OTHER FISCL FEES 227.11.8294.54250. $194 - - -100.0%
Total PROMENADE,
SANDERSON &
DEVONSH
$10,694 $346 - -100.0%
SALVATION ARMY
UTILITIES -
ELECTRIC
227.11.8295.52105. $100 - - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8295.52450. $10,065 $58 - -100.0%
OTHER FISCL FEES 227.11.8295.54250. $183 $97 - -100.0%
CONTRACTS &
LEASES
228.11.8295.52400. $1,455 - - -100.0%
OTHER FISCL FEES 228.11.8295.54250. $183 $97 - -100.0%
Total SALVATION
ARMY
$11,986 $251 - -100.0%
HABITAT FOR
HUMANITY
UTILITIES -
ELECTRIC
227.11.8297.52105. $300 $189 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8297.52450. $30 $23 - -100.0%
OTHER FISCL FEES 227.11.8297.54250. $185 $98 - -100.0%
CONTRACTS &
LEASES
228.11.8297.52400. $500 - - -100.0%
OTHER FISCL FEES 228.11.8297.54250. $185 $98 - -100.0%
Total HABITAT FOR
HUMANITY
$1,200 $408 - -100.0%
OASIS SENIOR
VILLAS
UTILITIES -
ELECTRIC
227.11.8298.52105. $100 - - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8298.52450. $10,065 $165 - -100.0%
OTHER FISCL FEES 227.11.8298.54250. $183 $97 - -100.0%
OTHER FISCL FEES 228.11.8298.54250. $183 $97 - -100.0%
Total OASIS SENIOR
VILLAS
$10,531 $359 - -100.0%
SEVEN HILLS
DISTRICT 52
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 283 of 345 Page 266
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
UTILITIES -
ELECTRIC
227.11.8299.52105. $100 - - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8299.52450. $10,030 $23 - -100.0%
OTHER FISCL FEES 227.11.8299.54250. $184 $98 - -100.0%
UTILITIES -
ELECTRIC
228.11.8299.52105. $100 $149 - -100.0%
UTILITIES-WATER 228.11.8299.52110. $2,200 $351 - -100.0%
CONTRACTS &
LEASES
228.11.8299.52400. $700 $457 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8299.52450. $1,500 - - -100.0%
OTHER FISCL FEES 228.11.8299.54250. $184 $98 - -100.0%
Total SEVEN HILLS
DISTRICT 52
$14,998 $1,175 - -100.0%
AP NORTH LAKE
SOLAR DISTRICT
UTILITIES -
ELECTRIC
227.11.8301.52105. $3,800 $2,300 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8301.52450. $10,300 $90 - -100.0%
OTHER FISCL FEES 227.11.8301.54250. $183 $97 - -100.0%
UTILITIES -
ELECTRIC
228.11.8301.52105. $300 - - -100.0%
UTILITIES-WATER 228.11.8301.52110. $13,000 $5,587 - -100.0%
CONTRACTS &
LEASES
228.11.8301.52400. $8,800 $7,594 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8301.52450. $1,000 - - -100.0%
OTHER FISCL FEES 228.11.8301.54250. $183 $97 - -100.0%
Total AP NORTH
LAKE SOLAR
DISTRICT
$37,566 $15,763 - -100.0%
OAKTREE PLAZA
DIST #102
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8302.52450. $30 $23 - -100.0%
OTHER FISCL FEES 227.11.8302.54250. $183 $97 - -100.0%
Total OAKTREE
PLAZA DIST #102
$213 $120 - -100.0%
REDLINE EXPRESS
DIST #103
CONTRACTS &
LEASES
228.11.8303.52400. $350 $120 - -100.0%
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 284 of 345 Page 267
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8303.52450. $2,100 - - -100.0%
OTHER FISCL FEES 228.11.8303.54250. $183 $97 - -100.0%
Total REDLINE
EXPRESS DIST #103
$2,633 $217 - -100.0%
TRACTOR SUPPLY
DIST #104
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8304.52450. $10 $6 - -100.0%
OTHER FISCL FEES 227.11.8304.54250. $183 $97 - -100.0%
Total TRACTOR
SUPPLY DIST #104
$193 $102 - -100.0%
LES SCHWAB DIST
#105
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8305.52450. $10 $6 - -100.0%
OTHER FISCL FEES 227.11.8305.54250. $183 $97 - -100.0%
Total LES SCHWAB
DIST #105
$193 $102 - -100.0%
AUTO MALL DIST
#106 ZONE A
UTILITIES -
ELECTRIC
227.11.8306.52105. $750 $617 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8306.52450. $37 - - -100.0%
OTHER FISCL FEES 227.11.8306.54250. $25 $98 - -100.0%
Total AUTO MALL
DIST #106 ZONE A
$812 $715 - -100.0%
MARANA DIST #107
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8307.52450. $1,040 $35 - -100.0%
OTHER FISCL FEES 227.11.8307.54250. $186 $108 - -100.0% OTHER FISCL FEES 228.11.8307.54250. - $108 - -
Total MARANA DIST
#107
$1,226 $251 - -100.0%
ZANDERSON PLAZA
DIST #112
UTILITIES -
ELECTRIC
227.11.8312.52105. $600 - - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8312.52450. $40 - - -100.0%
OTHER FISCL FEES 227.11.8312.54250. $125 $98 - -100.0%
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 285 of 345 Page 268
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
UTILITIES -
ELECTRIC
228.11.8312.52105. $600 $626 - -100.0%
UTILITIES-WATER 228.11.8312.52110. $4,000 $2,384 - -100.0%
CONTRACTS &
LEASES
228.11.8312.52400. $4,000 $3,015 - -100.0%
MAINT &
OPERATIONS/PAR
TS & SUP
228.11.8312.52450. $1,000 $592 - -100.0%
Total ZANDERSON
PLAZA DIST #112
$10,365 $6,715 - -100.0%
CFD 2019-01
MCSWEENY
PROFESSIONAL/S
PECIALIZED SERV
229.11.8313.52710. - $2,083 - -
OTHER FISCL FEES 229.11.8313.54250. - $275 - -
Total CFD 2019-01
MCSWEENY
- $2,358 - -
CFD 2020-01
SADDLE POINT
UTILITIES-WATER 229.11.8314.52110. - $4,157 - -
CONTRACTS &
LEASES
229.11.8314.52400. - $10,728 - -
PROFESSIONAL/S
PECIALIZED SERV
229.11.8314.52710. - $2,083 - -
OTHER FISCL FEES 229.11.8314.54250. - $205 - -
Total CFD 2020-01
SADDLE POINT
- $17,174 - -
AUTO MALL DIST
#106 ZONE B
MAINT &
OPERATIONS/PAR
TS & SUP
227.11.8315.52450. $48 - - -100.0%
OTHER FISCL FEES 227.11.8315.54250. $25 $97 - -100.0%
Total AUTO MALL
DIST #106 ZONE B
$73 $97 - -100.0%
CFD 2021-02
HERITAGE POINTE
UTILITIES -
ELECTRIC
229.11.8316.52105. - $646 - -
UTILITIES-WATER 229.11.8316.52110. - $12,306 - -
CONTRACTS &
LEASES
229.11.8316.52400. - $12,499 - -
PROFESSIONAL/S
PECIALIZED SERV
229.11.8316.52710. - $2,349 - -
OTHER FISCL FEES 229.11.8316.54250. - $213 - -
Total CFD 2021-02
HERITAGE POINTE
- $28,013 - -
MORGAN CROSSING
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 286 of 345 Page 269
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
PROFESSIONAL/S
PECIALIZED SERV
229.11.8321.52710. - $1,311 - -
OTHER FISCL FEES 229.11.8321.54250. - $150 - -
Total MORGAN
CROSSING
- $1,461 - -
CFD 2022-02
SADDLE POINT
MAINT &
OPERATIONS/PAR
TS & SUP
229.11.8322.52450. - $157 - -
PROFESSIONAL/S
PECIALIZED SERV
229.11.8322.52710. - $1,924 - -
Total CFD 2022-02
SADDLE POINT
- $2,081 - -
CFD 2024-01 PUBLIC
FAC MAINT
CONTRACTS &
LEASES
229.11.8323.52400. - $6,559 - -
OTHER FISCL FEES 229.11.8323.54250. - $98 - -
Total CFD 2024-01
PUBLIC FAC MAINT
- $6,657 - -
Total Expenditures $4,658,219 $3,367,523 $2,134,000 -54.2% NOTE: The FY2026 Amended Budget and FY2026 Actuals are as of April 30, 2026.
Expenditures by Object Summary
Historical Expenditures by Object Summary
Other Non-Operating Expend Capital Outlay Internal Service Charges Salaries & Fringe Benefits Operating Supplies & Services $4M $4M
$5M $5M
$2M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 287 of 345 Page 270
18.D.
FY27 Expenditures by Object Summary
Salaries & Fringe Benefits $1,417,000 66.40%
Internal Service Charges $717,000 33.60%
Category FY 2026 Amended FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026 Amended vs.
FY 2027 CM
Recommended (%
Change)
Salaries & Fringe
Benefits
$1,333,300 $1,252,308 $1,417,000 6.3%
Operating Supplies &
Services
$2,592,797 $1,504,321 - -100.0%
Internal Service
Charges
$698,000 $581,680 $717,000 2.7%
Other Non-Operating
Expend
$34,122 $24,804 - -100.0%
Capital Outlay - $4,410 - -
Total Expenditures $4,658,219 $3,367,523 $2,134,000 -54.2% NOTE: The FY2026 Amended Budget and FY2026 Actuals are as of April 30, 2026.
2.13M
Expenditures by Object Summary
Assessment Districts
FY2627 Operating Budget CM Recommended | Hemet Page 288 of 345 Page 271
18.D.
Non-Departmental
The Non-departmental budget accounts for costs that are not specific to a department.
PROGRAMS:
Animal Regulation — Contract with the Riverside County Department of Animal Services. There are no personnel or personnel-related costs for this program because the program is completely administered by the County. The costs allocated in the budget give the Hemet community access to animal rescue, removal of deceased animals from public areas, investigation of animal cruelty, impounding of vicious dogs, and more.
Community Development Block Grant — Allocations to Sub-recipients.
Heartland 2006 Refunding Bond — Principal and interest for the Community Facilities District No. 1999-1.
Hemet Project Area 2014 Refunding Bond — Provides funds to purchase the bonds of the Successor Agency to the Hemet Redevelopment Agency.
Interfund Transfers - General Fund Transfers for Sinking Fund for Skate Park ($25,000), LLMD Original Districts ($105,000) and Gas Tax efforts ($20,000).
Other Non-Departmental — Expenses not related to a specific department.
Public-Educational-Governmental (PEG) Fee Projects — The use of PEG funds is restricted to capital expenditures related to televising public meetings. In FY2027, PEG funds are allocated for an IT vehicle upfit, laptops, and teleprompters.
RDA Retirement Obligation — Used to account for the balances and transactions of the Successor Agency to the former Hemet Redevelopment Agency.
Internal Service Funds (ISF) provide benefits to other funds or departments on a cost-reimbursement basis. Costs for these programs are reflected in department operating budgets. These ISFs are not associated with a specific department.
PROGRAMS:
Dental & Vision
Legal Services
Liability Insurance
Other Post-employment Benefits (OPEB)
Unemployment
Workers' Compensation
Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 289 of 345 Page 272
18.D.
Expenditure Summary
Historical Expenditures Across Department
Major Changes from FY2025 to FY2027 by Fund:
General Fund (110)
$5,000,000 Excess Liability Insurance was distributed among departments in FY2025 but was moved to Non-Departmental in FY2026 to keep department costs steady. $1,670,000 Animal Control Services was part of Fire and Life Safety's budget prior to FY2027. $50,000 Ramona Bowl Annual Sponsorship implemented in FY2026.
One-time Expenditures
$250,000 Downtown Parking Lot Pavement Project
$100,000 City Branding Initiative
$100,000 Christmas Decorations
$100,000 City Building on Juanita (Demolition and Storage Transfer) $70,000 PEG Equipment and Laptops
Community Development Block Grant Fund (240)
$650,000 Allocations to sub-recipients
General Facilities (316)
$200,000 City Hall Flooring
Park Development (361)
$250,000 Simpson Park Bathrooms and Signage
Dental/Vision (682)
$110,000 Increased insurance premiums for city employees Liability Insurance (683)
Expenditures Actual Expenditures Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 290 of 345 Page 273
18.D.
$5,000,000 Liability Premiums and Claim Settlements
Other Post-Employment Benefits (689)
$500,000 Increased medical coverage for City of Hemet retirees Legal Services (691)
$800,000 Anticipated increase in legal litigation costs since the City changed liability insurance carriers and increased labor attorney costs
Expenditures by Fund
Historical Expenditures by Fund
GAS TAX PAYROLL DEPOSIT FUND HOME - PROGRAM INCOME
L&LMD FLEET MAINTENANCE BRIDGES/STREETS/TRAFFIC FACIL
LIBRARY FACILITIES PUBLIC MEETING FACILITIES FLOOD CONTROL
LAW ENFORCEMENT FACILITIES FIRE FACILITIES VALLEY WIDE DVL PARK PENSION SECTION 115 TRUST OPEB TRUST FACILITY MAINTENANCE
UNEMPLOYMENT BENEFITS PUBLIC WATER UTILITY GENERAL FACILITIES
MISCELLANEOUS GRANTS PARK DEVELOPMENT RDA RETIREMENT OBLIGATION
AMERICAN RESCUE PLAN DENTAL & VISION INSURANCE COMMUNITY DEVELOPMENT (CDBG)
REDEVELOPMENT OBLIGATION
RTRMT
HEARTLAND 2006 REFUNDING LEGAL SERVICES
WORKERS COMPENSATION ADMIN OPEB-OTHER POST EMPLOYMENT
BEN
GENERAL
LIABILITY INSURANCE
$13M
$20M
$16M
$32M $30M
FY2023 FY2024 FY2025 FY2026 FY2027
-$10M
0 $10M
$20M
$30M
$40M
Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 291 of 345 Page 274
18.D.
FY27 Expenditures by Fund
LIABILITY INSURANCE $10,680,000 35.34%
GENERAL $7,996,000 26.46%
OPEB-OTHER POST
EMPLOYMENT BEN
$4,700,000 15.55%
WORKERS COMPENSATION
ADMIN
$1,800,000 5.96%
LEGAL SERVICES $1,500,000 4.96%
REDEVELOPMENT OBLIGATION
RTRMT
$888,000 2.94%
COMMUNITY DEVELOPMENT
(CDBG)
$788,503 2.61%
HEARTLAND 2006 REFUNDING $757,000 2.50%
DENTAL & VISION INSURANCE $515,000 1.70%
PARK DEVELOPMENT $250,000 0.83%
GENERAL FACILITIES $200,000 0.66%
RDA RETIREMENT OBLIGATION $125,000 0.41%
UNEMPLOYMENT BENEFITS $25,000 0.08%
Category FY 2026 Amended FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026 Amended vs.
FY 2027 CM
Recommended (%
Change)
GENERAL $9,409,300 $8,335,563 $7,996,000 -15.0%
COMMUNITY
DEVELOPMENT
(CDBG)
$756,000 $78,724 $788,503 4.3%
MISCELLANEOUS
GRANTS
- $209,665 - -
AMERICAN RESCUE
PLAN
- $4,441 - -
GENERAL FACILITIES $82,500 $82,092 $200,000 142.4%
PARK DEVELOPMENT - - $250,000 -
RDA RETIREMENT
OBLIGATION
$125,000 $11,141 $125,000 -
REDEVELOPMENT
OBLIGATION RTRMT
$880,900 $880,515 $888,000 0.8%
WORKERS
COMPENSATION
ADMIN
$1,841,000 $2,064,709 $1,800,000 -2.2%
30.2M
Expenditures by Fund
Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 292 of 345 Page 275
18.D.
Category FY 2026 Amended FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026 Amended vs.
FY 2027 CM
Recommended (%
Change)
DENTAL & VISION
INSURANCE
$350,000 $399,132 $515,000 47.1%
LIABILITY INSURANCE $12,015,300 $10,206,662 $10,680,000 -11.1%
OPEB-OTHER POST
EMPLOYMENT BEN
$4,730,000 $3,704,018 $4,700,000 -0.6%
UNEMPLOYMENT
BENEFITS
$25,000 $9,916 $25,000 -
LEGAL SERVICES $1,235,000 $971,561 $1,500,000 21.5%
HEARTLAND 2006
REFUNDING
$758,000 $16,016 $757,000 -0.1%
OPEB TRUST - $19,030 - -
PENSION SECTION 115
TRUST
- $8,322 - -
Total Expenditures $32,208,000 $27,001,506 $30,224,503 -6.2% NOTE: The FY2026 Amended Budget and FY2026 Actuals are as of April 30, 2026.
Expenditures by Program
Historical Expenditures by Program
DEV IMPACT FEE/ASSESSMENT DIST REDEVELOPMENT RETIREMENT OBLIG PEG FEES PROJECTS
PARK DEVELOPMENT UNEMPLOYMENT BENEFITS SUCCESSOR AGENCY ADMIN ANIMAL REGULATION HMT PROJ AREA 2014 REFUND BOND 1999-1 Heartland CFD
GRANT INTERFUND TRANSFERS LEGAL SERVICES
NO PROGRAM WORKERS COMPENSATION NON-DEPARTMENTAL
DENTAL/VISION/MEDICAL INS LIABILITY INSURANCE
$13M
$20M
$16M
$32M
$30M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 293 of 345 Page 276
18.D.
FY27 Expenditures by Program
LIABILITY INSURANCE $10,680,000 35.34%
NO PROGRAM $6,556,000 21.69%
DENTAL/VISION/MEDICAL INS $5,215,000 17.25%
WORKERS COMPENSATION $1,800,000 5.96%
ANIMAL REGULATION $1,670,000 5.53%
LEGAL SERVICES $1,500,000 4.96%
HMT PROJ AREA 2014 REFUND
BOND
$888,000 2.94%
GRANT $788,503 2.61%
1999-1 Heartland CFD $757,000 2.50%
INTERFUND TRANSFERS $150,000 0.50%
SUCCESSOR AGENCY ADMIN $125,000 0.41%
PEG FEES PROJECTS $70,000 0.23%
UNEMPLOYMENT BENEFITS $25,000 0.08%
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
NO PROGRAM
SPECIAL EVENT
OVERTIME
110.00.0000.51385. - - $60,000 -
UTILITIES-WATER 110.00.0000.52110. - - $1,000 -
CONTRACTS &
LEASES
110.00.0000.52400. - - $236,000 -
PROFESSIONAL/S
PECIALIZED SERV
110.00.0000.52710. - - $309,000 -
MISCELLANEOUS 110.00.0000.52800. - - $100,000 -
SPONSORSHIPS 110.00.0000.52830. - $50,000 $50,000 -
LIABILITY
INSURANCE
110.00.0000.53616. - - $5,000,000 -
LAND
ACQUISITION
110.00.0000.65100. $140,000 $142,454 - -100.0%
MAJOR
MACHINERY AND
EQUIPMENT
110.00.0000.65400. - - $100,000 -
RIGHTS OFWAY 110.00.0000.65500. - - $250,000 -
30.2M
Expenditures by Program
Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 294 of 345 Page 277
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
OTHER
IMPROVEMENTS
316.00.0000.65300. $82,500 $82,092 - -100.0%
RIGHTS OFWAY 316.00.0000.65500. - - $200,000 -
RIGHTS OFWAY 361.00.0000.65500. - - $250,000 -
Total NO PROGRAM $222,500 $274,546 $6,556,000 2,846.5%
PEG FEES
PROJECTS
OTHER
IMPROVEMENTS
110.00.1150.65300. - $444,342 - -
MAJOR
MACHINERY AND
EQUIPMENT
110.00.1150.65400. - $3,471 $70,000 -
Total PEG FEES
PROJECTS
- $447,813 $70,000 -
LEGAL SERVICES
PROFESSIONAL/S
PECIALIZED SERV
691.00.1600.52710. $685,000 $544,468 $750,000 9.5%
SPECIAL
COUNSEL
691.00.1600.52740. - $23,520 - -
LITIGATION/SPECI
AL PROJECTS
691.00.1600.52755. $550,000 $403,573 $750,000 36.4%
Total LEGAL
SERVICES
$1,235,000 $971,561 $1,500,000 21.5%
GRANT
CONTRACTS &
LEASES
240.00.2000.52400.00046 - $4,993 - -
CONTRACTS &
LEASES
240.00.2000.52400.00047 - $9,500 - -
CONTRACTS &
LEASES
240.00.2000.52400.00049 - $1,093 - -
CONTRACTS &
LEASES
240.00.2000.52400.00055 - $9,500 - -
CONTRACTS &
LEASES
240.00.2000.52400.00057 - $31,652 - -
CONTRACTS &
LEASES
240.00.2000.52400.00063 - $9,500 - -
CONTRACTS &
LEASES
240.00.2000.52400.00118 - $2,986 - -
CONTRACTS &
LEASES
240.00.2000.52400.00131 - $9,500 - -
RIGHTS OFWAY 240.00.2000.65500.00052 $756,000 - $788,503 4.3%
SALARIES &
WAGES
266.00.2000.51100.00106 - $92,598 - -
OTHER FRINGE
BENEFITS
266.00.2000.51400.00106 - $5,477 - -
PERS PENSION 266.00.2000.51405.00106 - $40,354 - -
HEALTH PLANS 266.00.2000.51410.00106 - $1,097 - -
SPECIAL PAY 266.00.2000.51420.00106 - $1,039 - -
Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 295 of 345 Page 278
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
OFFICE SUPPLIES
AND MATERIALS
266.00.2000.52250.00106 - -$14 - -
PROFESSIONAL/S
PECIALIZED SERV
266.00.2000.52710.00106 - $69,786 - -
INDIRECT GRANT
COSTS
266.00.2000.52860.00106 - -$671 - -
SALARIES &
WAGES
270.00.2000.51100.00013 - $4,441 - -
Total GRANT $756,000 $292,830 $788,503 4.3%
DENTAL/VISION/ME
DICAL INS
INSURANCE,
BONDS
682.00.2150.52500. $335,000 $387,046 $500,000 49.3%
PROFESSIONAL/S
PECIALIZED SERV
682.00.2150.52710. $15,000 $12,085 $15,000 -
CONTRACTS &
LEASES
689.00.2150.52400. $4,465,000 $3,494,360 $4,435,000 -0.7%
INSURANCE,
BONDS
689.00.2150.52500. $185,000 $179,162 $185,000 -
RETIREE
MEDICAL GAP
PLAN
689.00.2150.52501. $35,000 $13,706 $35,000 -
PROFESSIONAL/S
PECIALIZED SERV
689.00.2150.52710. $45,000 $16,790 $45,000 -
FISCAL AGENT
ADMINISTRATION
789.00.2150.54300. - $19,030 - -
Total
DENTAL/VISION/ME
DICAL INS
$5,080,000 $4,122,180 $5,215,000 2.7%
LIABILITY
INSURANCE
CONTRACTS &
LEASES
683.00.2200.52400. $100,000 $79,012 $100,000 -
INSURANCE,
BONDS
683.00.2200.52500. $11,335,300 $9,501,946 $7,369,500 -35.0%
TRAINING &
EDUCATION
683.00.2200.52560. $11,000 $3,904 $10,500 -4.5%
PROFESSIONAL/S
PECIALIZED SERV
683.00.2200.52710. $5,000 - $305,000 6,000.0%
LIABILITY CLAIMS
COSTS
683.00.2200.52722. $369,000 $459,300 $2,700,000 631.7%
CITY ATTORNEY 683.00.2200.53612. $195,000 $162,500 $195,000 - Total LIABILITY
INSURANCE
$12,015,300 $10,206,662 $10,680,000 -11.1%
WORKERS
COMPENSATION
CONTRACTS &
LEASES
681.00.2350.52400. $62,000 $56,564 $62,000 -
INSURANCE,
BONDS
681.00.2350.52500. $1,695,000 $1,967,795 $1,635,000 -3.5% Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 296 of 345 Page 279
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
CONFERENCES 681.00.2350.52550. $7,000 - - -100.0%
TRAINING &
EDUCATION
681.00.2350.52560. - - $7,000 -
PROFESSIONAL/S
PECIALIZED SERV
681.00.2350.52710. $77,000 $40,350 $96,000 24.7%
Total WORKERS
COMPENSATION
$1,841,000 $2,064,709 $1,800,000 -2.2%
UNEMPLOYMENT
BENEFITS
UNEMPLOYMENT
CLAIMS
690.00.2375.52600. $25,000 $9,916 $25,000 -
Total
UNEMPLOYMENT
BENEFITS
$25,000 $9,916 $25,000 -
NONDEPARTMENTAL
SPECIAL EVENT
OVERTIME
110.00.2500.51385. $45,000 $45,606 - -100.0%
UTILITIES-WATER 110.00.2500.52110. - $811 - -
CONTRACTS &
LEASES
110.00.2500.52400. $2,067,000 $1,611,505 - -100.0%
BUILDING
MAINTENANCE/R
EPAIRS
110.00.2500.52460. $25,000 $47,849 - -100.0%
PROFESSIONAL/S
PECIALIZED SERV
110.00.2500.52710. $72,156 $248,960 - -100.0%
MISCELLANEOUS 110.00.2500.52800. $5,720 $6,221 - -100.0%
LIABILITY
INSURANCE
110.00.2500.53616. $6,828,300 $5,690,250 - -100.0%
MAJOR
MACHINERY AND
EQUIPMENT
110.00.2500.65400. $26,124 $27,425 - -100.0%
FISCAL AGENT
ADMINISTRATION
792.00.2500.54300. - $8,322 - -
Total NONDEPARTMENTAL
$9,069,300 $7,686,947 - -100.0%
ANIMAL
REGULATION
CONTRACTS &
LEASES
110.00.3400.52400. - - $1,670,000 -
Total ANIMAL
REGULATION
- - $1,670,000 -
HMT PROJ AREA
2014 REFUND
BOND
PROFESSIONAL/S
PECIALIZED SERV
496.00.8005.52710. $3,200 $2,685 $3,300 3.1%
DEBT SERVICE
PRINCIPAL
PAYMENT
496.00.8005.54100. $700,000 $700,000 $735,000 5.0%
Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 297 of 345 Page 280
18.D.
Category Account ID
FY 2026
Amended
FY 2026
Actuals
FY 2027 CM
Recommended
FY 2026
Amended vs. FY
2027 CM
Recommended
(% Change)
DEBT SERVICE
INTEREST
PAYMENT
496.00.8005.54200. $174,100 $174,094 $146,000 -16.1%
FISCAL AGENT
ADMINISTRATION
496.00.8005.54300. $3,600 $3,737 $3,700 2.8%
Total HMT PROJ
AREA 2014 REFUND
BOND
$880,900 $880,515 $888,000 0.8%
SUCCESSOR
AGENCY ADMIN
PROFESSIONAL/S
PECIALIZED SERV
396.00.8100.52710. $125,000 $11,141 $125,000 -
Total SUCCESSOR
AGENCY ADMIN
$125,000 $11,141 $125,000 -
1999-1 Heartland
CFD
PROFESSIONAL/S
PECIALIZED SERV
788.00.8860.52710. $20,000 $11,976 $20,000 -
DEBT SERVICE
PRINCIPAL
PAYMENT
788.00.8860.54100. $540,000 - $565,000 4.6%
DEBT SERVICE
INTEREST
PAYMENT
788.00.8860.54200. $193,000 - $167,000 -13.5%
FISCAL AGENT
ADMINISTRATION
788.00.8860.54300. $5,000 $4,040 $5,000 -
Total 1999-1
Heartland CFD
$758,000 $16,016 $757,000 -0.1%
INTERFUND
TRANSFERS
OPERATING
TRANSFERS OUT
110.00.9900.59950. $200,000 $16,670 $150,000 -25.0%
Total INTERFUND
TRANSFERS
$200,000 $16,670 $150,000 -25.0%
Total Expenditures $32,208,000 $27,001,506 $30,224,503 -6.2% NOTE: The FY2026 Amended Budget and FY2026 Actuals are as of April 30, 2026.
Program code 2500 "Non-Departmental" changed to 0000 "No Program" in FY2027.
Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 298 of 345 Page 281
18.D.
Expenditures by Object Summary
Historical Expenditures by Object Summary
Salaries & Fringe Benefits Capital Outlay Transfers Out Debt Service Internal Service Charges Operating Supplies & Services FY27 Expenditures by Object Summary
Operating Supplies & Services $21,539,300 71.26%
Internal Service Charges $5,195,000 17.19%
Capital Outlay $1,658,503 5.49%
Debt Service $1,621,700 5.37%
Transfers Out $150,000 0.50%
Salaries & Fringe Benefits $60,000 0.20%
Category FY 2026 Amended FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026 Amended vs.
FY 2027 CM
Recommended (%
Change)
Salaries & Fringe
Benefits
$45,000 $190,612 $60,000 33.3%
Operating Supplies &
Services
$22,319,376 $19,332,469 $21,539,300 -3.5%
Internal Service
Charges
$7,023,300 $5,852,750 $5,195,000 -26.0%
Debt Service $1,615,700 $909,222 $1,621,700 0.4%
Transfers Out $200,000 $16,670 $150,000 -25.0%
$13M
$20M
$16M
$32M
$30M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
30.2M
Expenditures by Object Summary
Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 299 of 345 Page 282
18.D.
Category FY 2026 Amended FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026 Amended vs.
FY 2027 CM
Recommended (%
Change)
Capital Outlay $1,004,624 $699,784 $1,658,503 65.1%
Total Expenditures $32,208,000 $27,001,506 $30,224,503 -6.2% NOTE: The FY2026 Amended Budget and FY2026 Actuals are as of April 30, 2026.
Non-Departmental
FY2627 Operating Budget CM Recommended | Hemet Page 300 of 345 Page 283
18.D.
Funding Sources Overview
The City of Hemet utilizes a variety of funding sources to support its operations, capital improvements, and public services. These funding sources ensure the city can effectively manage its fiscal responsibilities and maintain the wellbeing of its residents.
Funding Sources Overview
FY2627 Operating Budget CM Recommended | Hemet Page 301 of 345 Page 284
18.D.
Major Revenue Sources
All revenue estimates are developed using historical trend data and estimates of future development, assessed valuation, retail sales, population, changes in consumer price indexes, and general economic factors.
Property tax revenue estimates are derived with input from an outside consultant, and consider estimated changes to the tax levy, property sales, appeals, and real property improvements.
Sales tax revenue estimates are also derived with the input from an outside consultant, and consider factors such as new and closed retailers, business types, population changes, price fluctuations and the general economy.
Licenses, permits, and service charges are estimated using building forecasts of the development community, changes in consumer price indexes, established fees for services and programs, and historical trend data.
The revenue estimates for Transient Occupancy Taxes are derived using historical trend data.
Revenue Summary
Historical Revenues Across Revenue Source
For FY2026, the revenue budget is set at $149.1 million. This represents the planned revenue amount for that fiscal year.
In FY2027, the revenue budget increases to $151 million, which is a 1.26% increase from the FY2026 budget. This indicates a modest growth in the total revenue budget compared to the previous year.
Revenue Actual Revenue Budgeted
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50M
$100M
$150M
$200M
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 302 of 345 Page 285
18.D.
Revenues by Fund Summary
Historical Revenues by Fund Summary
Grant Funds Successor Agency Pension Trust Fund
Assessment District Funds Development Impact Fee Funds Enterprise Funds Special Revenue Funds Internal Service Funds General Funds $145M $$115511MM
$$116633MM
$$114499MM $$115511MM
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50M
$100M
$150M
$200M
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 303 of 345 Page 286
18.D.
Revenues by Fund
FY27 Revenues by Fund
GENERAL $69,550,000 46.07%
MEASURE U $16,985,000 11.25%
PUBLIC WATER UTILITY $15,800,000 10.47%
LIABILITY INSURANCE $10,680,000 7.07%
GAS TAX $5,122,000 3.39%
SEWER & STORM DRAIN $5,045,000 3.34%
OPEB-OTHER POST
EMPLOYMENT BEN
$4,075,000 2.70%
INFORMATION TECHNOLOGY $3,040,000 2.01%
MEASURE A TAXES $2,950,000 1.95%
FACILITY MAINTENANCE $2,773,000 1.84%
PW ADMINISTRATION $2,384,000 1.58%
FLEET MAINTENANCE $2,219,000 1.47%
WORKERS COMPENSATION
ADMIN
$1,425,000 0.94%
PUBLIC SAFETY CFD $1,255,000 0.83%
COMMUNITY DEVELOPMENT
(CDBG)
$924,303 0.61%
BRIDGES/STREETS/TRAFFIC
FACIL
$835,000 0.55%
HEARTLAND 2006 REFUNDING $800,000 0.53%
LEGAL SERVICES $735,000 0.49%
OPEB TRUST $650,000 0.43%
FLOOD CONTROL $530,000 0.35%
DENTAL & VISION INSURANCE $515,000 0.34%
PARK DEVELOPMENT $428,000 0.28%
EQUIPMENT REPLACEMENT $375,000 0.25%
FIRE FACILITIES $364,000 0.24%
LIBRARY FACILITIES $283,000 0.19%
COPS FUNDING/AB 3229 $250,000 0.17%
GENERAL FACILITIES $200,000 0.13%
AIR POLLUTION REDUCTION $130,000 0.09%
PUBLIC SAFETY/TOWING $125,000 0.08%
LAW ENFORCEMENT FACILITIES $115,000 0.08%
L&LMD $105,000 0.07%
PENSION SECTION 115 TRUST $90,000 0.06%
GENERAL PLAN $85,000 0.06%
VALLEY WIDE DVL PARK $83,000 0.05%
151M
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 304 of 345 Page 287
18.D.
UNEMPLOYMENT BENEFITS $25,000 0.02%
ASSET SEIZURE $7,000 0.00%
PUBLIC MEETING FACILITIES $6,000 0.00%
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
GENERAL
PROPERTY TAXCURRENT
SECURED
110.00.0000.40110. $8,926,000 $5,821,019 $9,423,400 -34.8% PROPERTY TAXCURRENT
UNSECURED
110.00.0000.40111. $288,000 $433,160 $314,000 50.4%
SB2557 COUNTY
ADMIN CHARGES
110.00.0000.40112. -$49,000 -$86,453 -$45,000 76.4%
PRIOR YEAR
PROPERTY TAXES
110.00.0000.40115. $171,000 $271,953 $176,100 59.0%
PROPERTY TAXES
RPTTF
INCREMENT
110.00.0000.40116. $1,128,000 $676,926 $1,254,000 -40.0%
SUPPLEMENTAL
PROPERTY TAXES
110.00.0000.40118. $250,000 $142,698 $257,500 -42.9%
SALES AND USE
TAX
110.00.0000.40120. $16,045,000 $10,539,247 $16,505,000 -34.3% PROP 172 (1/2%
SALES TAX)
110.00.0000.40125. $1,135,000 $856,232 $1,170,000 -24.6% CANNABIS TAX 110.00.0000.40127. $200,000 $186,738 $800,000 -6.6%
TRANSIENT
OCCUPANCY TAX
110.00.0000.40130. $1,350,000 $1,012,183 $1,400,000 -25.0%
SOUTH CALIF GAS
FRANCHISE
110.00.0000.40141. $330,000 $238,544 $330,000 -27.7%
SOUTH CALIF
EDISON
FRANCHISE
110.00.0000.40142. $570,000 $616,611 $625,000 8.2%
CABLE TV
FRANCHISE
110.00.0000.40143. $700,000 $255,597 $638,200 -63.5%
VERIZON
FRANCHISE
110.00.0000.40144. $147,000 $18,815 $102,000 -87.2%
INTWASTE
MNGMNT
FRANCHISE FEE
110.00.0000.40145. $4,180,000 $2,629,035 $4,254,200 -37.1%
PEG FUNDS -
TIMEWARNER
110.00.0000.40147. $140,000 $52,116 $110,000 -62.8%
PEG FUNDS -
VERIZON
110.00.0000.40148. $28,000 $3,763 $15,600 -86.6%
BUSINESS
LICENSE
RENEWALS
110.00.0000.40160. $350,000 $279,846 $350,000 -20.0%
GARAGE SALE
PERMITS
110.00.0000.40161. $22,500 $13,068 $22,500 -41.9%
Revenues by Fund
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 305 of 345 Page 288
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
DEL PENALTY ON
BL RENEWALS
110.00.0000.40162. $10,500 $9,906 $11,800 -5.7%
NEWBUSINESS
LICENSE
110.00.0000.40163. $46,000 $60,775 $50,000 32.1%
DEL PENALTY ON
NEWBL
110.00.0000.40164. $1,500 $1,323 $2,000 -11.8%
PROPERTY
TRANSFER TAXES
110.00.0000.40165. $420,000 $26,274 $360,000 -93.7%
SB1186 BUSINESS
LICENSE FEE
110.00.0000.40168. $20,000 $18,818 $20,000 -5.9%
SB1186 BUSINESS
LIC ADMIN FEE
110.00.0000.40169. $1,000 $1,104 $1,200 10.4%
BUILDING
PERMITS
110.00.0000.40221. $4,005,200 $1,223,797 $1,600,000 -69.4%
PLUMBING
PERMITS
110.00.0000.40222. - -$1,695 - -
BUILDING TRAING
FOR
RESID/COMM
110.00.0000.40223. $71,000 $12,327 $51,300 -82.6%
PLANNING PLAN
CHECK &
INSPECTN
110.00.0000.40224. $72,600 $42,893 $180,000 -40.9%
SHOPPING CART
IMPOUND FEE
110.00.0000.40226. - - $5,000 -
STREET/CURB
OFFSITE
INSPECTION
110.00.0000.40236. $200,000 $135,390 $250,000 -32.3%
TRANSPORTATIO
N PERMITS
110.00.0000.40237. $5,000 $3,510 $5,000 -29.8%
ENGINEERNG
ENCROACHMENT
PERMIT
110.00.0000.40238. $120,000 $67,049 $120,000 -44.1%
PRE-INSPECTION 110.00.0000.40240. $36,900 $62,520 $40,000 69.4%
PRELIMINARY
ENGINEERING
FEES
110.00.0000.40241. $15,000 $69,432 $50,000 362.9%
CERTIFICATE OF
OCCUPANCY
110.00.0000.40250. $44,800 $26,041 $31,200 -41.9%
DEVELOPMENT
AGREEMENT FEE
110.00.0000.40262. $77,000 $77,176 $80,000 0.2%
OTHER LICENSES
& PERMITS
110.00.0000.40290. $60,600 $78,814 $70,000 30.1%
LICENSE VALIDITY
FEE
110.00.0000.40291. $91,000 $91,493 $92,000 0.5%
VEHICLE CODE
FINES
110.00.0000.40310. $30,000 $17,499 $30,000 -41.7%
OTHER CODE
FINES
110.00.0000.40320. $20,000 $8,754 $20,000 -56.2%
CITY PARKING
CITATIONS
110.00.0000.40325. $6,000 $3,385 $5,000 -43.6%
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 306 of 345 Page 289
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
CODE ENF/ADMIN
CITATIONS
110.00.0000.40335. $47,300 $57,762 $68,600 22.1%
CODE
ABATEMENT
RECOVERY
110.00.0000.40336. $41,900 $60,178 $53,000 43.6%
FORECLOSED
PROPERTY REG
110.00.0000.40340. $36,500 - - -100.0%
VACANT
PROPERTY
REGISTRATION
110.00.0000.40341. - $18,900 $36,500 -
INVESTMENT
EARNINGS
110.00.0000.40410. $3,500,000 - $2,500,000 -100.0%
RENTS/SIMPSON
CENTER
110.00.0000.40420. - $25,233 $30,000 -
RENT/2ND FLOOR
LIBRARY
110.00.0000.40421. $3,000 $7,380 $5,000 146.0%
RENTS/OTHER 110.00.0000.40425. $200,000 $113,946 $240,000 -43.0% LEASE REVENUE 110.00.0000.40427. $50,000 - - -100.0%
STATE MOTOR
VEH IN LIEU TAX
110.00.0000.40505. $10,490,000 $5,369,532 $11,170,000 -48.8% COUNTY
HOMEOWNERS
EXEMPTION
110.00.0000.40510. $57,000 $28,222 $56,400 -50.5%
STATE P.O.S.T.
REIMBURSEMENT
S
110.00.0000.40520. $50,000 $80,833 $70,000 61.7%
MUTUAL AID
REIMBURSEMENT
S
110.00.0000.40521. $660,000 $672,168 $660,000 1.8%
MUTUAL AID
REIMBURSEMENT
S PD
110.00.0000.40523. $20,708 - $365,900 -100.0%
AB109 PACT
PROGRAM
110.00.0000.40530. $347,000 $291,658 $585,000 -15.9%
RESTITUTION/DUI 110.00.0000.40533. $2,000 $4,546 $7,300 127.3%
PD BULLET
PROOF VEST
REIMBURSE
110.00.0000.40535. - - $12,000 -
LIBRARY GRANTS 110.00.0000.40566. $5,000 - $6,400 -100.0%
STATE LIBRARY
LITERACY GRANT
110.00.0000.40569. $24,000 $27,000 $27,000 12.5%
FEMA
REIMBURSEMENT
110.00.0000.40587. - $47,231 - -
PLANNING
APPLICATIONS
110.00.0000.40601. $150,000 $104,127 $150,000 -30.6%
MISCELLANEOUS
PLANNING FEES
110.00.0000.40602. $30,000 $78,008 $50,000 160.0%
PASSPORT
REVENUE/SIMPS
ON CTR
110.00.0000.40603. $25,000 $19,882 $25,000 -20.5%
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 307 of 345 Page 290
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
SUBDIVISION
FEES
110.00.0000.40605. $10,000 $24,729 $15,400 147.3%
ENVIRONMENTAL
REVIEW
110.00.0000.40609. $2,000 $4,807 $2,000 140.4%
SALE OF
MAPS/PUBLICATI
ONS/ETC
110.00.0000.40610. $1,000 $1,648 $2,000 64.8%
LIBRARY SALE OF
COPIES
110.00.0000.40611. $6,000 $8,269 $9,000 37.8%
CITY CLERK
PUBLICATION
SALES
110.00.0000.40613. $100 $43 $200 -56.6%
SPECIAL POLICE
DEPT SERVICES
110.00.0000.40615. $70,000 $59,328 $70,000 -15.2%
SPECIAL FIRE
DEPT SERVICES
110.00.0000.40625. $15,700 $7,063 $15,700 -55.0%
MECHANICAL
PLAN CHECK FEE
110.00.0000.40629. - $12,939 $10,000 -
BUILDING PLAN
CHECK FEE
110.00.0000.40630. $550,000 $338,474 $500,000 -38.5%
FIRE PLAN CHECK
FEE
110.00.0000.40631. $46,500 $44,293 $49,500 -4.7%
FIRE INSPECTION
SERVICE
110.00.0000.40632. $406,400 $53,533 $406,400 -86.8%
PLAN STORAGE
FEE
110.00.0000.40635. $48,800 $7,923 $30,000 -83.8%
MICROFILM
REPRO
110.00.0000.40636. $65,800 $44,914 $45,000 -31.7%
CR&R ADMIN FEE
FROM TAX ROLLS
110.00.0000.40640. $30,500 $29,212 $38,000 -4.2%
RTA BUS PASS 5%
ADMIN FEE
110.00.0000.40641. $200 $6 $100 -97.0%
ENG PLAN CHECK
& INSPECTN FEES
110.00.0000.40645. $140,000 $122,347 $140,000 -12.6%
GRADING
SERVICES
110.00.0000.40646. $140,000 $116,495 $150,000 -16.8%
ENGINEER MAP
REVIEW
110.00.0000.40647. $70,000 $66,022 $75,000 -5.7%
FIRE - STATE
MANDATED FEES
110.00.0000.40652. $83,500 $29,446 $83,500 -64.7%
AMBULANCE
PENALTY FEE
110.00.0000.40653. $103,000 - $120,000 -100.0%
AMBULANCE
PENALTY FEE
110.00.0000.40653.FDAMR - $90,037 - -
WEED AND LOT
CLEANING
110.00.0000.40660. $23,300 $2,806 $23,300 -88.0%
VEHICLE
ABATEMENT
110.00.0000.40664. $76,500 $30,521 $76,500 -60.1%
LIBRARY FEES
AND FINES
110.00.0000.40680. $5,000 $8,726 $11,500 74.5%
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 308 of 345 Page 291
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
DEV IMPACT
PROCESSING FEE
110.00.0000.40691. $140,500 $8,055 $65,000 -94.3%
TUMF 1% ADMIN
FEE
110.00.0000.40693. $73,000 $6,959 $35,000 -90.5%
MSHCP 1% ADMIN
FEE
110.00.0000.40694. $29,100 $1,388 $15,000 -95.2%
PLANNING TRIPARTY ADMIN
FEE
110.00.0000.40695. $5,000 $3,940 $5,000 -21.2%
SB 1473 10%
ADMIN FEE
110.00.0000.40696. - $676 $1,000 -
FIRE INCIDENT
RECOVERY
110.00.0000.40697. $60,800 $63,342 $60,800 4.2%
ALARM
PERMITS/FEES
110.00.0000.40698. $60,000 $48,020 $60,000 -20.0%
POLICE ADMIN
CITATIONS
110.00.0000.40699. $5,000 $1,637 $5,000 -67.3%
UNCLAIMED
PROPERTY
REVENUE
110.00.0000.40702. $30,000 $196 $30,000 -99.3%
ECONOMIC
DEVELOPMENT
REVENUE
110.00.0000.40704. - $926 $5,000 -
STREET SIGN
FEES
110.00.0000.40706. - $561 $1,100 -
INSURANCE
CLAIM
REIMBURSEMENT
S
110.00.0000.40713. - $16 - -
PROJECT
REIMBURSEMENT
110.00.0000.40716. - $33,333 $100,000 -
NATIONAL
OPIOID
SETTLEMENTS
110.00.0000.40719. $250,000 $109,440 $250,000 -56.2%
HUSD DARE/XING
GUARD CONTRIB
110.00.0000.40746. $1,250,000 $1,072,207 $1,315,000 -14.2%
UTILITY BUILDING
RENTAL FEE
110.00.0000.40747. $737,000 $614,160 $758,600 -16.7%
UTILITY LAND
RENTAL FEE
110.00.0000.40748. $1,083,000 $902,490 $1,105,400 -16.7%
DUE FROM
WATER FUND
110.00.0000.40751. $639,000 $532,500 $709,900 -16.7%
DUE FROM
SEWER FUND
110.00.0000.40752. $202,000 $168,334 $221,000 -16.7%
DUE FROM
GENERAL FUND
110.00.0000.40757. $4,551,600 $3,793,000 $5,091,900 -16.7%
DUE FROM
OTHER FUNDS
110.00.0000.40758. $216,400 $180,336 $232,200 -16.7%
STATE
MANDATED COST
110.00.0000.40785. $75,300 - $85,000 -100.0%
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 309 of 345 Page 292
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
OTHER REVENUE 110.00.0000.40790. $46,700 $48,963 $620,600 4.8%
UNAPPLIED
CREDITS
110.00.0000.40835. $5,200 $4,102 $9,300 -21.1%
CASH
OVER/SHORT
110.00.0000.40899. - -$400 - -
JOB COSTING
PROJECT
REVENUE
110.00.0000.40955. $4,800 - - -100.0%
Total GENERAL $68,363,708 $41,702,050 $69,550,000 -39.0%
MEASURE U
MEASURE U 115.00.0000.40126. $16,184,000 $10,731,379 $16,985,000 -33.7% Total MEASURE U $16,184,000 $10,731,379 $16,985,000 -33.7% PUBLIC
SAFETY/TOWING
INVESTMENT
EARNINGS
130.00.0000.40410. - - $5,000 -
PD/VEHICLE
STORAGE
130.00.0000.40616. $70,000 $136,111 $120,000 94.4%
Total PUBLIC
SAFETY/TOWING
$70,000 $136,111 $125,000 94.4%
INVESTMENT
EARNINGS
INVESTMENT
EARNINGS
140.00.0000.40410. - $4,091,678 - -
Total INVESTMENT
EARNINGS
- $4,091,678 - -
LASALLE
ENDOWMENT
INVESTMENT
EARNINGS
160.00.0000.40410. - $61,186 - -
Total LASALLE
ENDOWMENT
- $61,186 - -
GAS TAX
INVESTMENT
EARNINGS
221.00.0000.40410. $25,000 - $25,000 -100.0%
GAS TAX 2103 221.00.0000.40503. $734,000 $648,914 $881,000 -11.6%
STATE GAS TAX
2106
221.00.0000.40506. $325,000 $268,144 $375,000 -17.5%
STATE GAS TAX
2107
221.00.0000.40507. $701,000 $547,693 $789,500 -21.9%
STATE GAS TAX
2107.5
221.00.0000.40508. $7,000 $7,500 $7,500 7.1%
GAS TAX 2105 221.00.0000.40511. $514,000 $416,559 $591,000 -19.0% SB1 ROAD MAINT
& REHAB ACCT
221.00.0000.40514. $2,534,000 $1,886,407 $2,433,000 -25.6%
OPERATING
TRANSFERS IN
221.00.0000.40950. $20,000 $16,670 $20,000 -16.6%
Total GAS TAX $4,860,000 $3,791,887 $5,122,000 -22.0%
MEASURE A TAXES
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 310 of 345 Page 293
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
SALES TAXMEASURE A
222.00.0000.40121. $2,605,000 $1,690,790 $2,749,000 -35.1%
INVESTMENT
EARNINGS
222.00.0000.40410. $90,000 - $201,000 -100.0%
Total MEASURE A
TAXES
$2,695,000 $1,690,790 $2,950,000 -37.3%
AIR POLLUTION
REDUCTION
INVESTMENT
EARNINGS
224.00.0000.40410. $10,000 - $10,000 -100.0%
STATE MOTOR
VEH IN LIEU TAX
224.00.0000.40505. $112,000 $59,927 $120,000 -46.5%
Total AIR
POLLUTION
REDUCTION
$122,000 $59,927 $130,000 -50.9%
L&LMD
SPECIAL
PROPERTY TAX
ASSESSMNT
225.00.0000.40113. - $989,729 - -
STREET LIGHTING
FEES
225.00.0000.40655. - $1,088 - -
INSURANCE
CLAIM
REIMBURSEMENT
S
225.00.0000.40713. - $383 - -
OTHER REVENUE 225.00.0000.40790. - $257,467 - -
OPERATING
TRANSFERS IN
225.00.0000.40950. $165,000 - $105,000 -100.0%
Total L&LMD $165,000 $1,248,665 $105,000 656.8%
POST PROP-218
LIGHTING FUND
ASSESSMENT
DISTRICTS
227.00.8260.40101. - $29,156 - -
ASSESSMENT
DISTRICTS
227.00.8261.40101. - $11,139 - -
ASSESSMENT
DISTRICTS
227.00.8262.40101. - $4,845 - -
ASSESSMENT
DISTRICTS
227.00.8263.40101. - $4,563 - -
ASSESSMENT
DISTRICTS
227.00.8264.40101. - $6,135 - -
ASSESSMENT
DISTRICTS
227.00.8265.40101. - $16,592 - -
ASSESSMENT
DISTRICTS
227.00.8266.40101. - $9,460 - -
ASSESSMENT
DISTRICTS
227.00.8267.40101. - $3,277 - -
ASSESSMENT
DISTRICTS
227.00.8268.40101. - $2,766 - -
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 311 of 345 Page 294
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
ASSESSMENT
DISTRICTS
227.00.8270.40101. - $8,379 - -
ASSESSMENT
DISTRICTS
227.00.8271.40101. - $4,880 - -
ASSESSMENT
DISTRICTS
227.00.8272.40101. - $10,130 - -
ASSESSMENT
DISTRICTS
227.00.8273.40101. - $3,115 - -
ASSESSMENT
DISTRICTS
227.00.8276.40101. - $8,498 - -
ASSESSMENT
DISTRICTS
227.00.8277.40101. - $3,104 - -
ASSESSMENT
DISTRICTS
227.00.8278.40101. - $3,067 - -
ASSESSMENT
DISTRICTS
227.00.8279.40101. - $3,800 - -
ASSESSMENT
DISTRICTS
227.00.8280.40101. - $9,343 - -
ASSESSMENT
DISTRICTS
227.00.8281.40101. - $598 - -
ASSESSMENT
DISTRICTS
227.00.8282.40101. - $650 - -
ASSESSMENT
DISTRICTS
227.00.8283.40101. - $1,376 - -
ASSESSMENT
DISTRICTS
227.00.8284.40101. - $679 - -
ASSESSMENT
DISTRICTS
227.00.8285.40101. - $958 - -
ASSESSMENT
DISTRICTS
227.00.8286.40101. - $797 - -
ASSESSMENT
DISTRICTS
227.00.8287.40101. - $3,340 - -
ASSESSMENT
DISTRICTS
227.00.8288.40101. - $9,441 - -
ASSESSMENT
DISTRICTS
227.00.8289.40101. - $5,031 - -
ASSESSMENT
DISTRICTS
227.00.8290.40101. - $2,563 - -
ASSESSMENT
DISTRICTS
227.00.8291.40101. - $1,158 - -
ASSESSMENT
DISTRICTS
227.00.8292.40101. - $13,488 - -
ASSESSMENT
DISTRICTS
227.00.8293.40101. - $23 - -
ASSESSMENT
DISTRICTS
227.00.8294.40101. - $9,114 - -
ASSESSMENT
DISTRICTS
227.00.8295.40101. - $1,313 - -
ASSESSMENT
DISTRICTS
227.00.8297.40101. - $777 - -
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 312 of 345 Page 295
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
ASSESSMENT
DISTRICTS
227.00.8298.40101. - $2,724 - -
ASSESSMENT
DISTRICTS
227.00.8299.40101. - $2,530 - -
ASSESSMENT
DISTRICTS
227.00.8301.40101. - $8,766 - -
ASSESSMENT
DISTRICTS
227.00.8302.40101. - $452 - -
ASSESSMENT
DISTRICTS
227.00.8304.40101. - $1,227 - -
ASSESSMENT
DISTRICTS
227.00.8305.40101. - $926 - -
ASSESSMENT
DISTRICTS
227.00.8306.40101. - $1,584 - -
ASSESSMENT
DISTRICTS
227.00.8307.40101. - $554 - -
ASSESSMENT
DISTRICTS
227.00.8312.40101. - $301 - -
ASSESSMENT
DISTRICTS
227.00.8315.40101. - $921 - -
Total POST PROP218 LIGHTING FUND
- $213,539 - -
POST PROP-218
LANDSCAPE FUND
ASSESSMENT
DISTRICTS
228.00.8262.40101. - $24,098 - -
ASSESSMENT
DISTRICTS
228.00.8263.40101. - $7,311 - -
ASSESSMENT
DISTRICTS
228.00.8264.40101. - $22,265 - -
ASSESSMENT
DISTRICTS
228.00.8265.40101. - $409,297 - -
ASSESSMENT
DISTRICTS
228.00.8266.40101. - $74,184 - -
ASSESSMENT
DISTRICTS
228.00.8267.40101. - $6,211 - -
ASSESSMENT
DISTRICTS
228.00.8268.40101. - $12,902 - -
ASSESSMENT
DISTRICTS
228.00.8269.40101. - $8,970 - -
ASSESSMENT
DISTRICTS
228.00.8270.40101. - $32,787 - -
ASSESSMENT
DISTRICTS
228.00.8271.40101. - $39,092 - -
ASSESSMENT
DISTRICTS
228.00.8272.40101. - $130,645 - -
ASSESSMENT
DISTRICTS
228.00.8273.40101. - $9,673 - -
ASSESSMENT
DISTRICTS
228.00.8274.40101. - $2,356 - -
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 313 of 345 Page 296
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
ASSESSMENT
DISTRICTS
228.00.8276.40101. - $99,877 - -
ASSESSMENT
DISTRICTS
228.00.8277.40101. - $10,662 - -
ASSESSMENT
DISTRICTS
228.00.8278.40101. - $9,628 - -
ASSESSMENT
DISTRICTS
228.00.8279.40101. - $24,685 - -
ASSESSMENT
DISTRICTS
228.00.8281.40101. - $47,205 - -
ASSESSMENT
DISTRICTS
228.00.8283.40101. - $2,789 - -
ASSESSMENT
DISTRICTS
228.00.8284.40101. - $147 - -
ASSESSMENT
DISTRICTS
228.00.8285.40101. - $2,652 - -
ASSESSMENT
DISTRICTS
228.00.8286.40101. - $4,029 - -
ASSESSMENT
DISTRICTS
228.00.8287.40101. - $11,839 - -
ASSESSMENT
DISTRICTS
228.00.8288.40101. - $61,131 - -
ASSESSMENT
DISTRICTS
228.00.8289.40101. - $15,598 - -
ASSESSMENT
DISTRICTS
228.00.8290.40101. - $10,774 - -
ASSESSMENT
DISTRICTS
228.00.8291.40101. - $366 - -
ASSESSMENT
DISTRICTS
228.00.8292.40101. - $106,018 - -
ASSESSMENT
DISTRICTS
228.00.8295.40101. - $2,040 - -
ASSESSMENT
DISTRICTS
228.00.8297.40101. - $232 - -
ASSESSMENT
DISTRICTS
228.00.8298.40101. - $1,726 - -
ASSESSMENT
DISTRICTS
228.00.8299.40101. - $3,912 - -
ASSESSMENT
DISTRICTS
228.00.8301.40101. - $30,996 - -
ASSESSMENT
DISTRICTS
228.00.8303.40101. - $1,862 - -
ASSESSMENT
DISTRICTS
228.00.8307.40101. - $181 - -
Total POST PROP218 LANDSCAPE
FUND
- $1,228,142 - -
PUBLIC WORKS
CFD
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 314 of 345 Page 297
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
ASSESSMENT
DISTRICTS
229.00.8313.40101. - $114,485 - -
ASSESSMENT
DISTRICTS
229.00.8316.40101. - $75,981 - -
ASSESSMENT
DISTRICTS
229.00.8320.40101. - $78,811 - -
ASSESSMENT
DISTRICTS
229.00.8321.40101. - $88,979 - -
ASSESSMENT
DISTRICTS
229.00.8322.40101. - $45,677 - -
ASSESSMENT
DISTRICTS
229.00.8323.40101. - $10,630 - -
Total PUBLIC
WORKS CFD
- $414,563 - -
ASSET SEIZURE
INVESTMENT
EARNINGS
231.00.0000.40410. - - $7,000 -
Total ASSET
SEIZURE
- - $7,000 -
PUBLIC SAFETY
GRANTS
PUBLIC SAFETY
GRANT
232.00.0000.40582. - -$135,129 - -
PUBLIC SAFETY
GRANT
232.07.2000.40582.00064 - $1,235,816 - -
PUBLIC SAFETY
GRANT
232.07.2000.40582.00088 - $8,707 - -
PUBLIC SAFETY
GRANT
232.07.2000.40582.00090 - $13,984 - -
PUBLIC SAFETY
GRANT
232.07.2000.40582.00114 - $33,457 - -
PUBLIC SAFETY
GRANT
232.07.2000.40582.00115 - $6,207 - -
PUBLIC SAFETY
GRANT
232.07.2000.40582.00126 $24,551 $24,551 - -
PUBLIC SAFETY
GRANT
232.07.2000.40582.00129 $6,580 - - -100.0%
PUBLIC SAFETY
GRANT
232.07.2000.40582.00130 $12,883 - - -100.0%
PUBLIC SAFETY
GRANT
232.09.2000.40582.00125 $105,000 - - -100.0%
Total PUBLIC
SAFETY GRANTS
$149,014 $1,187,594 - 697.0%
PUBLIC SAFETY
CFD
SPECIAL
PROPERTY TAX
ASSESSMNT
234.00.0000.40113. $1,000,000 $815,729 $1,244,100 -18.4%
INVESTMENT
EARNINGS
234.00.0000.40410. $3,000 - $10,900 -100.0%
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 315 of 345 Page 298
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
Total PUBLIC
SAFETY CFD
$1,003,000 $815,729 $1,255,000 -18.7%
COPS FUNDING/AB
3229
STATE-COPS
FUNDING AB3229
236.00.0000.40526. $250,000 -$140,592 $250,000 -156.2%
STATE-COPS
FUNDING AB3229
236.09.2000.40526.00128 - $140,496 - -
Total COPS
FUNDING/AB 3229
$250,000 -$96 $250,000 -100.0%
COMMUNITY
DEVELOPMENT
(CDBG)
HCD GRANTS 240.00.0000.40592. $885,000 $104,929 $924,303 -88.1% Total COMMUNITY
DEVELOPMENT
(CDBG)
$885,000 $104,929 $924,303 -88.1%
GENERAL PLAN
INVESTMENT
EARNINGS
241.00.0000.40410. $5,000 - $10,000 -100.0%
GENERAL PLAN
FEE
241.00.0000.40604. $97,000 $8,157 $75,000 -91.6%
Total GENERAL
PLAN
$102,000 $8,157 $85,000 -92.0%
SEWER & STORM
DRAIN
INVESTMENT
EARNINGS
254.00.0000.40410. $218,000 - $468,000 -100.0%
EMWD-BILLED
STORM DRAIN
MTNCE
254.00.0000.40657. $700,000 $527,313 $700,000 -24.7%
SERVICES BILLED
BY EMWD
254.00.0000.40658. $1,400,000 $1,171,190 $1,400,000 -16.3%
SERVICES BILLED
BY LHMWD
254.00.0000.40659. $200,000 $164,250 $200,000 -17.9%
SEWER
CONNECTION
FEES
254.00.0000.40720. $80,000 $1,675 $70,000 -97.9%
UM: CITY
SEWER/STORM
MAINT
254.00.0000.40721. $2,200,000 $1,868,263 $2,200,000 -15.1% UM: CITY COMM
STORM MAINT
254.00.0000.40725. $2,000 $2,417 $3,000 20.8%
NPDES
INSPECTION FEE
254.00.0000.40735. - $2,030 - -
NPDES ADMIN
FEE
254.00.0000.40740. - $320 - -
UNBILLED UTILITY
ACCRUAL
254.00.0000.40889. - -$142,674 $4,000 -
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 316 of 345 Page 299
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
Total SEWER &
STORM DRAIN
$4,800,000 $3,594,784 $5,045,000 -25.1%
MISCELLANEOUS
GRANTS
GRANT
REIMBURSEMENT
266.00.0000.40584. - -$482,883 - -
GRANT
REIMBURSEMENT
266.10.5000.40584.2402E - $300,024 - -
GRANT
REIMBURSEMENT
266.10.5000.40584.2403E - $521,210 - -
GRANT
REIMBURSEMENT
266.10.5000.40584.2409M - $210,833 - -
Total
MISCELLANEOUS
GRANTS
- $549,184 - -
PUBLIC MEETING
FACILITIES
INVESTMENT
EARNINGS
315.00.0000.40410. - - $6,000 -
Total PUBLIC
MEETING
FACILITIES
- - $6,000 -
GENERAL
FACILITIES
INVESTMENT
EARNINGS
316.00.0000.40410. $15,000 - $50,000 -100.0%
GENERAL
FACILITIES FEE
316.00.0000.40685. $355,000 $21,208 $150,000 -94.0%
Total GENERAL
FACILITIES
$370,000 $21,208 $200,000 -94.3%
FLOOD CONTROL
INVESTMENT
EARNINGS
326.00.0000.40410. $70,000 - $170,000 -100.0%
STORM
DRAINAGE
FACILITIES FEE
326.00.0000.40620. $595,000 $38,919 $280,000 -93.5%
DRAINAGE
FACILITY FEE
326.00.0000.40621. $240,000 $10,264 $80,000 -95.7%
PROJECT
REIMBURSEMENT
326.00.5000.40716.5592E - $23,821 - -
Total FLOOD
CONTROL
$905,000 $73,003 $530,000 -91.9%
BRIDGES/STREETS/
TRAFFIC FACIL
INVESTMENT
EARNINGS
329.00.0000.40410. $104,000 - $245,000 -100.0%
BRDGS/STRTS/TR
FFC FACIL FEES
329.00.0000.40692. $1,151,000 $80,156 $590,000 -93.0%
Total
BRIDGES/STREETS/
$1,255,000 $80,156 $835,000 -93.6%
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 317 of 345 Page 300
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
TRAFFIC FACIL
LAW
ENFORCEMENT
FACILITIES
INVESTMENT
EARNINGS
331.00.0000.40410. $7,000 - $21,000 -100.0%
LAW
ENFORCEMENT
FACILITIES FEE
331.00.0000.40682. $163,000 $12,807 $94,000 -92.1%
Total LAW
ENFORCEMENT
FACILITIES
$170,000 $12,807 $115,000 -92.5%
FIRE FACILITIES
INVESTMENT
EARNINGS
332.00.0000.40410. $60,000 - $129,000 -100.0%
FIRE FACILTIES
FEES
332.00.0000.40683. $235,000 $15,394 $235,000 -93.4%
Total FIRE
FACILITIES
$295,000 $15,394 $364,000 -94.8%
PARK
DEVELOPMENT
INVESTMENT
EARNINGS
361.00.0000.40410. $35,000 - $83,000 -100.0%
PARK/RECREATIO
N FACILITIES FEE
361.00.0000.40670. $655,000 $47,485 $345,000 -92.8%
Total PARK
DEVELOPMENT
$690,000 $47,485 $428,000 -93.1%
VALLEY WIDE DVL
PARK
INVESTMENT
EARNINGS
362.00.0000.40410. $5,000 - $13,000 -100.0%
PARK/RECREATIO
N FACILITIES FEE
362.00.0000.40670. $85,000 $7,839 $70,000 -90.8%
Total VALLEY WIDE
DVL PARK
$90,000 $7,839 $83,000 -91.3%
LIBRARY FACILITIES
INVESTMENT
EARNINGS
363.00.0000.40410. $15,000 - $68,000 -100.0%
LIBRARY
FACILTIES FEES
363.00.0000.40686. $240,000 $19,985 $215,000 -91.7%
Total LIBRARY
FACILITIES
$255,000 $19,985 $283,000 -92.2%
EQUIPMENT
REPLACEMENT
INVESTMENT
EARNINGS
380.00.0000.40410. $65,000 - $146,000 -100.0%
DUE FROM
OTHER FUNDS
380.00.0000.40758. $164,000 $136,660 $164,000 -16.7%
OTHER REVENUE 380.00.0000.40790. $50,000 $48,874 $40,000 -2.3% Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 318 of 345 Page 301
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
OPERATING
TRANSFERS IN
380.00.0000.40950. $15,000 - $25,000 -100.0%
Total EQUIPMENT
REPLACEMENT
$294,000 $185,534 $375,000 -36.9%
REDEVELOPMENT
OBLIGATION RTRMT
TAX INCREMENTREDEV
RETIREMENT
496.00.0000.40114. - $916,976 - -
FISCAL AGENT
INTEREST
EARNINGS
496.00.0000.40411. - $137 - -
Total
REDEVELOPMENT
OBLIGATION RTRMT
- $917,113 - -
PUBLIC WATER
UTILITY
INVESTMENT
EARNINGS
571.00.0000.40410. $150,000 - $500,000 -100.0%
ENERGY
CAPACITY
PAYMENTS
571.00.0000.40579. $12,000 $92 $10,000 -99.2%
WATER FACILITIES
FEES
571.00.0000.40678. $200,000 $3,048 $137,000 -98.5%
INSURANCE
CLAIM
REIMBURSEMENT
S
571.00.0000.40713. $25,000 $17,148 $36,000 -31.4%
BACKFLOWFEE 571.00.0000.40730. $78,000 $74,155 $85,000 -4.9%
SALE OFWATER
CREDITS
571.00.0000.40750. $2,350,000 $2,283,475 $2,350,000 -2.8% OTHER REVENUE 571.00.0000.40790. $10,000 $2,923 $4,000 -70.8%
MISCELLANEOUS
WATER SALES
571.00.0000.40805. $300,000 $322,190 $443,000 7.4%
WATER
CONSUMPTION
CHARGES
571.00.0000.40820. $7,800,000 $6,412,933 $8,000,000 -17.8%
WATER BASE
CHARGES
571.00.0000.40821. $4,000,000 $3,432,758 $4,100,000 -14.2%
OTHERWATER
BILLING
CHARGES
571.00.0000.40825. $55,000 $59,118 $75,000 7.5%
UNAPPLIED
CREDITS
571.00.0000.40835. $50,000 -$368,841 $10,000 -837.7%
UNBILLED UTILITY
ACCRUAL
571.00.0000.40889. - -$854,543 $50,000 -
Total PUBLIC
WATER UTILITY
$15,030,000 $11,384,454 $15,800,000 -24.3%
INFORMATION
TECHNOLOGY
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 319 of 345 Page 302
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
OTHER REVENUE 680.00.0000.40790. - $23 - -
COMPUTER
ALLOCATION
680.00.0000.40792. $1,946,000 $1,621,660 $3,040,000 -16.7% Total INFORMATION
TECHNOLOGY
$1,946,000 $1,621,683 $3,040,000 -16.7%
WORKERS
COMPENSATION
ADMIN
DUE FROM
OTHER FUNDS
681.00.0000.40758. $1,341,000 $1,117,710 $1,425,000 -16.7% OTHER REVENUE 681.00.0000.40790. - $26,379 - -
Total WORKERS
COMPENSATION
ADMIN
$1,341,000 $1,144,089 $1,425,000 -14.7%
DENTAL & VISION
INSURANCE
DUE FROM
OTHER FUNDS
682.00.0000.40758. $350,000 $293,915 $515,000 -16.0%
OTHER REVENUE 682.00.0000.40790. - $6,732 - -
Total DENTAL &
VISION INSURANCE
$350,000 $300,647 $515,000 -14.1%
LIABILITY
INSURANCE
INSURANCE
CLAIM
REIMBURSEMENT
S
683.00.0000.40713. - $114 - -
REIMBURSEMENT
FOR CITY
PROPERTY
DAMAGE
683.00.0000.40715. - $9,314 - -
DUE FROM
OTHER FUNDS
683.00.0000.40758. $12,015,300 $9,012,750 $10,680,000 -25.0% Total LIABILITY
INSURANCE
$12,015,300 $9,022,177 $10,680,000 -24.9%
FLEET
MAINTENANCE
INSURANCE
CLAIM
REIMBURSEMENT
S
684.00.0000.40713. - $22,929 - -
CENTRAL
GARAGE
ALLOCATION
684.00.0000.40791. $2,090,000 $1,741,690 $2,219,000 -16.7% Total FLEET
MAINTENANCE
$2,090,000 $1,764,619 $2,219,000 -15.6%
FACILITY
MAINTENANCE
FACILITY
MAINTENANCE
685.00.0000.40788. $2,655,000 $2,212,510 $2,773,000 -16.7% Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 320 of 345 Page 303
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
ALLOCATIO
Total FACILITY
MAINTENANCE
$2,655,000 $2,212,510 $2,773,000 -16.7%
PW
ADMINISTRATION
OTHER REVENUE 686.00.0000.40790. $88,000 - $88,000 -100.0%
CORP YARD
ADMIN SERVICES
686.00.0000.40793. $2,206,000 $1,838,340 $2,296,000 -16.7% Total PW
ADMINISTRATION
$2,294,000 $1,838,340 $2,384,000 -19.9%
OPEB-OTHER POST
EMPLOYMENT BEN
DUE FROM
OTHER FUNDS
689.00.0000.40758. $4,130,000 $3,441,670 $4,075,000 -16.7%
MEDICAL
REIMBURSEMENT
REVENUE
689.00.0000.40776. - $18,625 - -
Total OPEB-OTHER
POST
EMPLOYMENT BEN
$4,130,000 $3,460,295 $4,075,000 -16.2%
UNEMPLOYMENT
BENEFITS
DUE FROM
OTHER FUNDS
690.00.0000.40758. $25,000 $22,913 $25,000 -8.3%
Total
UNEMPLOYMENT
BENEFITS
$25,000 $22,913 $25,000 -8.3%
LEGAL SERVICES
CITY ATTORNEY
ALLOCATION
691.00.0000.40787. $735,000 $612,490 $735,000 -16.7%
Total LEGAL
SERVICES
$735,000 $612,490 $735,000 -16.7%
HEARTLAND 2006
REFUNDING
SPECIAL
PROPERTY TAX
ASSESSMNT
788.00.0000.40113. $767,000 $418,607 $767,000 -45.4%
FISCAL AGENT
INTEREST
EARNINGS
788.00.0000.40411. $10,000 $26,057 $33,000 160.6%
Total HEARTLAND
2006 REFUNDING
$777,000 $444,664 $800,000 -42.8%
OPEB TRUST
FISCAL AGENT
INTEREST
EARNINGS
789.00.0000.40411. - $460,648 $425,000 -
DUE FROM
OTHER FUNDS
789.00.0000.40758. $225,000 $225,000 $225,000 -
Total OPEB TRUST $225,000 $685,648 $650,000 204.7%
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 321 of 345 Page 304
18.D.
Category Account ID
FY 2026
Amended
FY 2026 Actuals
FY 2027 CM
Recommended
FY 2026
Amended
vs. FY 2026
Actuals (%
Change)
PENSION SECTION
115 TRUST
FISCAL AGENT
INTEREST
EARNINGS
792.00.0000.40411. - $207,878 $90,000 -
DUE FROM
OTHER FUNDS
792.00.0000.40758. $1,496,000 $1,496,000 - -
Total PENSION
SECTION 115 TRUST
$1,496,000 $1,703,878 $90,000 13.9%
Total Revenues $149,082,022 $109,229,130 $150,963,303 -26.7% The FY2026 Amended Budget and FY2026 Actuals are as of April 30, 2026.
Revenue for Community Facilities Districts (CFD) and Lighting and Landscape Maintenance Districts (LLMD) will be established when the Engineer's Reports are presented and approved by Council in separate public hearings.
Revenues by Revenue Source
Historical Revenues by Revenue Source
Fines & Forfeitures Other Non-Operating Licenses & Permits Use of Money & Property Charges for Services Utility Charges for Services Intergovernmental Misc. Taxes
The total major revenue sources for FY2027 amount to $151 million, reflecting a 1.26% increase from the FY2026 total of $149.1 million. Taxes remain the largest revenue source, increasing by $2.9 million or 5.14% to $59.9 million, which now represents 39.67% of the total revenue, up from 38.21% in FY2026.
Intergovernmental revenues also rose by $1.5 million or 8.18% to $19.3 million, increasing their share from 11.99% to
12.81% of total revenues. Use of Money & Property saw a notable increase of $850,900 or 18.34%, reaching $5.5 million and accounting for 3.64% of the total.
Utility Charges for Services increased by $481,100 or 3.94% to $12.7 million, slightly raising their proportion of total revenue to 8.41%. Miscellaneous revenues experienced a modest increase of $231,400 or 0.53%, totaling $43.6 million and representing 28.86% of the total.
$145M $$115511MM
$$116633MM
$$114499MM $$115511MM
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50M
$100M
$150M
$200M
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 322 of 345 Page 305
18.D.
Fines & Forfeitures grew by $36,400 or 20.03% to $218,100, maintaining a small share of 0.14% of total revenues.
Conversely, Licenses & Permits decreased significantly by $2.2 million or 46.46% to $2.6 million, reducing their share from 3.22% to 1.7%. Charges for Services declined by $1.8 million or 20.58% to $7 million, lowering their portion from
5.94% to 4.66%.
Other Non-Operating revenues decreased by $54,800 or 26.76% to $150,000, representing 0.1% of the total. Overall, FY2027 shows growth in the largest revenue categories of Taxes and Intergovernmental revenues, while Licenses & Permits and Charges for Services experienced the most significant declines.
FY27 Revenues by Revenue Source
Taxes $59,892,600 39.67%
Misc. $43,573,700 28.86%
Intergovernmental $19,341,303 12.81%
Utility Charges for Services $12,691,300 8.41%
Charges for Services $7,035,900 4.66%
Use of Money & Property $5,490,900 3.64%
Licenses & Permits $2,569,500 1.70%
Fines & Forfeitures $218,100 0.14%
Other Non-Operating $150,000 0.10%
Category FY 2023 Actuals FY 2024 Actuals FY 2025 Actuals FY 2026
Amended
FY 2027 CM
Recommended
Taxes $60,642,842 $61,665,916 $61,756,261 $56,966,500 $59,892,600 Licenses & Permits $3,799,017 $4,974,286 $3,846,248 $4,799,100 $2,569,500 Fines & Forfeitures $270,710 $166,499 $183,734 $181,700 $218,100 Use of Money &
Property
$4,949,455 $9,468,261 $10,548,806 $4,640,000 $5,490,900 Intergovernmental $15,120,311 $20,420,848 $24,397,550 $17,878,722 $19,341,303 Charges for Services $8,261,555 $8,981,947 $6,867,473 $8,858,700 $7,035,900 Misc. $39,720,802 $31,018,044 $41,689,243 $43,342,300 $43,573,700 Utility Charges for
Services
$11,822,356 $11,966,086 $12,432,865 $12,210,200 $12,691,300 Other Non-Operating $384,812 $2,340,344 $1,127,448 $204,800 $150,000 Total Revenues $144,971,862 $151,002,231 $162,849,629 $149,082,022 $150,963,303 151M
Revenues by Revenue Source
Major Revenue Sources
FY2627 Operating Budget CM Recommended | Hemet Page 323 of 345 Page 306
18.D.
Capital Improvement Plan
The Capital Improvement Program (CIP) of any City is a policy document that sets forth the City's program for identifying and completing large capital improvement projects, which is updated annually to ensure compliance with the City Council, constituents' needs, and Strategic Plan. On July 8, 2025, the City Council adopted the Fiscal Year 2025- 2026 through Fiscal Year 2029-2030 CIP document, with the promise by staff that a multi-year CIP was in the works.
This five-year CIP document fulfills that promise.
Public Works has reviewed the existing CIP to close out completed projects and develop a list of projects that will continue to carry the City forward while maintaining fiscal responsibility with available funding resources. There were 20 projects that were completed and removed from the CIP in this update.
The proposed CIP includes 94 total projects, with 53 of these projects being carried forward from previous years in various stages of progress, as indicated. Six projects were added during the year and included in this update. Four existing carryover projects have modification requests due to anticipated project cost increases. Seven new projects were added, with six requesting funding this year, and six existing projects were already forecasted in the existing program and requesting funding. There are 23 projects forecasted for the future years.
There are a total of 16 projects with funding requests in this annual CIP update. The total new funding requests, including the four modified projects, six existing forecasted projects, and six additional projects, amount to $9,307,469 from various funding sources listed below.
Facilities Maintenance
Highway User Tax Account (HUTA)
Measure 'A' Local Streets and Roads (County 1/2 cent sales tax for transportation) Measure 'U'
Road Maintenance and Rehabilitation Account (RMRA)
City Sanitary Sewer Fund
City Storm Drain Fund
City Water Fund
The City's five-year CIP is a living document that is updated annually. New projects that arise during the fiscal year are approved individually by the City Council as grants and other funding becomes available. These already approved projects are added to the CIP during the next available program update.
At the June 17, 2025, Planning Commission meeting, the Commission provided the following insight and comments in accordance with their duties under Section 2-224 of Ordinance 1958.
Interest was expressed in the proposed soccer fields at Diamond Valley Lake and comments were provided supporting this conceptual project. Additional input that traditional turf may be a better option than artificial turf due to artificial turf needing to be cleaned with potable water. rather than recycled water which is available at this location. In reviewing the design, it is currently proposing traditional turf but still in discussion. This project is in the early stages of coordination with partner agencies at Diamond Valley Lake and adjustments are anticipated as a final design is developed and funding for the project is sourced.
Questions pertaining to CIP 5656 and the purpose. It was explained that this will increase the existing 4" diameter piping with 8" diameter piping to be standard main lines and provide adequate pressure and flow for fire protection.
Question regarding CIP 5661 and if this was needed to serve warehouses. It was explained that this is not the purpose but rather to replace a failing pipe.
Questions regarding the interim pumping improvements for Seattle Basin and where the water will go. It was explained that the water will go where it currently goes with more capacity rather than pumping to storage and Capital Improvement Plan
FY2627 Operating Budget CM Recommended | Hemet Page 324 of 345 Page 307
18.D.
then pumping a second time.
will go.
Comments received regarding making the current status of the projects more clear in the future.
Positive comments were received for the traffic signal coordination project on State Street from Domenigoni Parkway to Stetson Avenue.
FY 2025/26 — FY 2029/30 CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Plan
FY2627 Operating Budget CM Recommended | Hemet Page 325 of 345 Page 308
18.D.
Debt Overview Summary
The City of Hemet has no debt at this time.
Debt Services Overview
FY2627 Operating Budget CM Recommended | Hemet Page 326 of 345 Page 309
18.D.
Appendix
The Appendix serves as a repository for statutory, policy, and reference information that supports the Fiscal Year 2026- 27 Budget. Included in this section are the City's Gann Appropriations Limit calculations, the adopted Budget Resolution, the Reserve Requirement Ordinance, and a comprehensive Glossary of Financial and Budgetary Terms.
Appendix
FY2627 Operating Budget CM Recommended | Hemet Page 327 of 345 Page 310
18.D.
GANN Appropriations Limit
In November 1979, the California voters approved Proposition 4, which created Article XIIIB of the State Constitution, a state law that requires the state and local governments to adopt an annual appropriation limit. This limit, also referred to as the “Gann Limit,” establishes a limit on the proceeds of taxes that may be appropriated for spending in a given fiscal year. The limit allows the City’s spending of tax proceeds to increase only by population growth and cost-of-living factors from the base year of 1978-1979. In June 1990, Proposition 111 was passed, which changed the way the limit is calculated and is outlined as follows.
The City may increase its limit annually in two ways:
By a percentage equal to the increase from the preceding year in the county or city population (whichever is greater).
By an amount equal to the change in per capita personal income in California or the change in the assessment roll the preceding year due to the addition of local nonresidential new construction (whichever is greater).
The proposed appropriation limit for Fiscal Year 2026-27 is calculated as follows:
PY Gann x CY Cost of Living
Change x CY Population
Change
Prior Year Gann Limit $156,731,251
Current Year Per Capita Cost of
Living Change
1.0495
Current Year Population
Change
0.9961
Calculation of factor for CY 1.0454
2026-27 Gann Expenditure
Limit
$163,847,939
Detailed calculation methodology and supporting explanation can be found at State of California Department of Finance Price Factor and Population Information.
GANN Appropriations Limit
FY2627 Operating Budget CM Recommended | Hemet Page 328 of 345 Page 311
18.D.
GANN Appropriations Limit
FY2627 Operating Budget CM Recommended | Hemet Page 329 of 345 Page 312
18.D.
FY 2026-27 Annual Operating Budget Resolution
Fiscal Year 2026-27 Annual Operating Budget Resolution
FY2627 Operating Budget CM Recommended | Hemet Page 330 of 345 Page 313
18.D.
Fiscal Year 2026-27 Annual Operating Budget Resolution
FY2627 Operating Budget CM Recommended | Hemet Page 331 of 345 Page 314
18.D.
Fiscal Year 2026-27 Annual Operating Budget Resolution
FY2627 Operating Budget CM Recommended | Hemet Page 332 of 345 Page 315
18.D.
Fiscal Year 2026-27 Annual Operating Budget Resolution
FY2627 Operating Budget CM Recommended | Hemet Page 333 of 345 Page 316
18.D.
Fiscal Year 2026-27 Annual Operating Budget Resolution
FY2627 Operating Budget CM Recommended | Hemet Page 334 of 345 Page 317
18.D.
Fiscal Year 2026-27 Annual Operating Budget Resolution
FY2627 Operating Budget CM Recommended | Hemet Page 335 of 345 Page 318
18.D.
Fiscal Year 2026-27 Annual Operating Budget Resolution
FY2627 Operating Budget CM Recommended | Hemet Page 336 of 345 Page 319
18.D.
Reserve Fund Balance Requirement Ordinance
Reserve Fund Balance Requirement Ordinance
FY2627 Operating Budget CM Recommended | Hemet Page 337 of 345 Page 320
18.D.
Reserve Fund Balance Requirement Ordinance
FY2627 Operating Budget CM Recommended | Hemet Page 338 of 345 Page 321
18.D.
Reserve Fund Balance Requirement Ordinance
FY2627 Operating Budget CM Recommended | Hemet Page 339 of 345 Page 322
18.D.
Reserve Fund Balance Requirement Ordinance
FY2627 Operating Budget CM Recommended | Hemet Page 340 of 345 Page 323
18.D.
Reserve Fund Balance Requirement Ordinance
FY2627 Operating Budget CM Recommended | Hemet Page 341 of 345 Page 324
18.D.
Glossary of Budget and Financial Terms
Accrual Basis of Accounting
A method of accounting in which revenues are recognized when earned and expenses are recognized when incurred, regardless of when cash is received or paid.
Adopted Budget
The official financial plan approved by the City Council authorizes expenditures and estimates revenues for a specific fiscal year.
Appropriation
Authorization granted by the City Council to incur obligations and make expenditures for specific purposes.
Assessed Valuation (AV)
The value assigned to real property by the County Assessor for purposes of calculating property taxes.
Balanced Budget
A budget in which estimated revenues and available fund balances are sufficient to fund estimated expenditures and appropriations.
Baseline Budget
The cost of maintaining current service levels, including known contractual obligations and inflationary adjustments.
Bond
A debt instrument issued by a governmental entity to finance capital improvements, with repayment occurring over a specified period.
Budget
A comprehensive financial plan that identifies expected revenues, expenditures, and funding priorities for a specified period.
Budget Amendment
A revision to the adopted budget approved by the City Council after the budget has been adopted.
Budget Calendar
A schedule of activities and deadlines for preparing, reviewing, and adopting the annual budget.
Budget Message
A statement prepared by the City Manager that provides an overview of the proposed budget, major priorities, financial condition, and significant issues facing the City.
Budgetary Control
The process of monitoring revenues and expenditures to ensure compliance with the adopted budget.
California Public Employees' Retirement System (CalPERS) The pension system that administers retirement and health benefits for California public employees.
Capital Assets
Major assets such as land, buildings, infrastructure, vehicles, and equipment with a useful life extending beyond one fiscal year.
Capital Improvement Program (CIP)
A multi-year plan for the acquisition, construction, rehabilitation, or replacement of major infrastructure and capital Glossary of Budget and Financial Terms
FY2627 Operating Budget CM Recommended | Hemet Page 342 of 345 Page 325
18.D.
assets.
Carryover Appropriation
Unspent budget authority from one fiscal year that is reappropriated into the subsequent fiscal year.
Contingency
An appropriation established to address unforeseen expenditures or emergencies.
Debt Service
Principal and interest payments due on long-term debt obligations.
Deficit
The amount by which expenditures exceed revenues and available resources.
Department
An organizational unit of the City responsible for providing specific services or programs.
Economic Reserve
A designated reserve was established to provide financial stability and protection against revenue shortfalls, emergencies, or unforeseen economic events.
Encumbrance
An obligation related to unperformed contracts or purchase orders that reserves a portion of budget appropriations.
Enterprise Fund
A fund used to account for operations that are financed primarily through fees charged for services, such as utilities.
Expenditure
The use of financial resources to acquire goods, services, personnel, or capital assets.
Fiscal Year (FY)
The twelve-month period used for financial reporting and budgeting. The City of Hemet's fiscal year begins July 1 and ends June 30.
Fixed Assets
Long-term tangible assets, including land, buildings, machinery, vehicles, and infrastructure.
Full-Time Equivalent (FTE)
A staffing measurement representing one full-time employee position.
Fund
A fiscal and accounting entity with a self-balancing set of accounts used to track resources dedicated to specific activities.
Fund Balance
The difference between a governmental fund's assets and liabilities, representing resources available for future spending.
General Fund
The City's primary operating fund is used to account for activities that are not required to be reported in another fund.
General Ledger
The official accounting record containing all financial transactions and balances.
Glossary of Budget and Financial Terms
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Governmental Accounting Standards Board (GASB)
The organization responsible for establishing accounting and financial reporting standards for state and local governments.
Grant
Financial assistance received from another governmental agency or organization for a specific purpose.
Infrastructure
Long-lived capital assets that support public services, including streets, sidewalks, storm drains, parks, and public buildings.
Internal Service Fund
A fund used to account for services provided internally among City departments, such as information technology or fleet maintenance.
Interfund Transfer
The movement of resources from one fund to another.
Liability Insurance Premium
The cost incurred to obtain insurance coverage protects the City against claims and lawsuits.
Maintenance and Operations (M&O)
Expenditures necessary to support the day-to-day operations of the City, excluding personnel costs.
Measure U
The City of Hemet's voter-approved public safety sales tax measure that provides dedicated funding for police and fire services.
Modified Accrual Basis of Accounting
The accounting method used by governmental funds in which revenues are recognized when measurable and available, and expenditures are recognized when liabilities are incurred.
Net Position
The difference between assets and liabilities in government-wide financial statements.
Operating Budget
The annual budget that funds the City's day-to-day services and activities.
Operating Expenditures
Recurring costs necessary to provide City services, including salaries, benefits, supplies, and contractual services.
Operating Transfer
A transfer of resources between funds to support operations or specific programs.
Ordinance
A legislative action adopted by the City Council that has the force of law.
Performance Measure
A quantitative indicator used to assess the efficiency, effectiveness, and outcomes of City programs and services.
Position Control
A system used to manage authorized staffing positions and associated personnel costs.
Glossary of Budget and Financial Terms
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Property Tax
A tax levied on assessed property values and distributed among local governmental entities.
Proposed Budget
The financial plan recommended by the City Manager for consideration and adoption by the City Council.
Reserve
Resources set aside for a specific purpose or to address future uncertainties.
Resolution
A formal action adopted by the City Council expressing policy direction or administrative approval.
Restricted Revenue
Revenue that may only be used for specific purposes as required by law, grant agreements, or other external requirements.
Revenue
Income received by the City from taxes, fees, charges for services, grants, and other sources.
Revenue Neutrality
A condition in which changes to taxes or fees do not increase or decrease overall revenue collections.
Self-Insured Retention (SIR)
The amount of each claim that the City must pay before insurance coverage becomes applicable.
Special Revenue Fund
A fund used to account for revenues that are legally restricted to specific purposes.
Structural Deficit
A recurring imbalance in which ongoing expenditures exceed ongoing revenues.
Supplemental Appropriation
An increase in budget authority approved by the City Council after the budget has been adopted.
Unassigned Fund Balance
The portion of fund balance available for any lawful governmental purpose.
User Fee
A charge imposed for a specific service provided to individuals or organizations.
Working Capital
The difference between current assets and current liabilities, representing resources available for short-term operations.
Glossary of Budget and Financial Terms
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18.D.