Highland City Council
June 24, 2025

Full -Time Equivalents:

There are no personnel directly charged to this fund.
239
328
Justice Assistance Grant
Acct#
Justice Assistance Grant-026
Justice Assistance Grant- 8480
2022. 2023
Actual
Audited
2023. 2024
Actual
Audited
2024- 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025- 2026
Adopted
Budget
2026. 2027
Adopted I Budget
CONTRACTUAL SERVICES:
4560 CONTRACT SERVICES - SHERIFF 43, 359 20, 000 20, 000 25, 000 25, 000 TOTAL CONTRACTUAL SERVICES 43, 359 20, 000 20, 000 25, 000 25, 000 TOTAL JUSTICE ASSISTANCE GRANT 43, 359 20, 000 20, 000 25, 000 25, 000 240
329

MISCELLANEOUS GRANTS
Introduction -
This fund accounts for all the non- federal grants that do not have to be accounted for in a separate fund. It also accounts for the funds contributed to a joint project by another agency. Examples of the types of grants/ joint projects accounted for in this fund include: Inland Valley Development Agency ( IVDA), any capital projects with funding contributed from the City of San Bernardino, the County of San Bernardino, San Bernardino County Flood Control District, the City of Redlands, Municipal Water District ( MWD), Omni - Trans, Southern California Edison, San Manuel Band of Mission Indians ( SMBMI) & East Valley Water District ( EVWD). The following grants are currently being tracked in this fund; CalRecycle Rubberized Pavement Program ( RAC), Recreational Trails Program, Measure I Valley Freeway Interchange ( VFI), Indian Gaming Grant ( IGG), Local Roadway Safety Program, Mobile Source Air Pollution Reduction Review Committee ( MSRC), Senate Bill 1- Local Partnership Program ( LPP) and Caltrans.

Full -Time Equivalents:

There are no personnel directly charged to this fund.
241
330
Miscellaneous Grants
Acct#
Grants Fund- 027
Miscellaneous Grants- 8490
2022- 2023
Actual
Audited
2023. 2024
Actual
Audited
2024- 5
Adjuste202d
Budget
2024. 2025
Year End
Estimate
2025. 2026
Adopted
Budget
2026. 2027
Adopted
Budget
OPERATIONS & MATERIALS:
4130 OPERATING TRANSFER OUT -MAJOR GRANTS 180, 098
4198 CITY ADMINISTRATION 377 836
4255 SOFTWARE SUPPORT 81, 160 68, 840 -
4349 GRANT PROGRAMS 2, 521 21, 929 17, 135
TOTAL OPERATIONS & MATERIALS 264, 155 91, 605 17, 135
CAPITAL OUTLAY:
6020 LAND IMPROVEMENTS 212, 006 -
6030 BUILDING 260, 597
6040 EQUIPMENT 49, 680
TOTAL CAPITAL OUTLAY 522, 284
CAPITAL PROJECTS:
6530 STREET/SIDEWALK CONSTRUCTION 826, 425 50, 823
6550 TRAFFIC IMPROVEMENTS 1, 773, 862 2, 929, 346 6, 126, 000 822, 000 8, 056, 000 - 6813 BRIDGE CONSTRUCTION 212, 218 201, 694 1, 077, 000 377, 000 458, 000 300, 000 6816 TRAILS CONSTRUCTION 5, 000 5, 000
TOTAL CAPITAL PROJECTS 2, 812, 504 3, 181, 864 7, 208, 000 1, 204, 000 8, 514, 000 300, 000 TOTAL MISCELLANEOUS GRANTS 3, 076, 659 3, 795, 753 7, 208, 000 1, 221, 135 8, 514, 000 300, 000 242
331

PARAMEDIC DEPARTMENT
Introduction:

The City of Highland became responsible for Paramedic service on July 1, 1999 when Highland detached from County Service Area ( CSA) 38. The City of Highland entered into a contract with CAL FIRE to function as the City's Fire Department.

Strategic Goals & Obiectives:

1. Maintain and enhance the fiscal responsibility of the Paramedic budget.

2. Continue to upgrade equipment and training standards to meet the industry standards and local EMS protocols.

3. Continue providing the best possible Paramedic service to the citizens of Highland by keeping personnel and equipment at a constant state of readiness.

4. Continue to explore grant funding options when available to replace worn or outdated equipment.

Performance Measures:

1. In 2012, the City Council approved replacement of the lost Amador engine with a third engine, staffed with three shifts of three personnel per day (one of which is a paramedic), effective January 1, 2013.

This increase in service brings the City' s Fire Department complement of paramedic units to three shifts of three, one at each of our three fire stations. Additionally, AMR Ambulance continues to provide paramedic - staffed ambulance transport services throughout the City.

2. The Paramedic program has concluded each year of operation under its approved budget however, this has only been possible because of significant transfers of funds from the Fire Department budget. The Paramedic special tax is estimated to generate approximately 15% & 14. 5%, respectively of the funding required to sustain the program in FY 2025- 2026 & FY 2026- 2027.

3. Added a dispatcher position to be shared with the City of Yucaipa. Highland' s share is allocated evenly to the Fire Department & Paramedic Department.

4. Entered into a new 5- year agreement effective July 1, 2025 — June 30, 2030 with CAL FIRE. The prior contract was also a 5- year agreement that expired on June 30, 2025.

5. Through the San Manuel Community Credit Grant the Highland Fire Department purchased four (4) Electrocardiogram ( ECG) / Defibrillators and four ( 4) AutoPulse and ResQPOD devices. 243
332
Paramedic Department
2022. 2023 2023- 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Paramedic Department•028 Actual Actual Adjusted Year End Adopted Adopted et# Paramedic Department• 2050 Audited) Audited) Budget Estimate Budget t Budget OPERATIONS & MATERIALS:
4010 ELECTRICITY
4020 GAS
4030 WATER/ SEWER
4040 PEST CONTROL SUPPLIES/ MATERIALS
4045 LANDSCAPING SUPPLIES
4055 JANITORIAL SUPPLIES
4061 CELL PHONES/SATELLITE PHONES
4062 AIR CARDS
4065 INTERNET/ CABLE/ SATELLITE
4066 ALARM MONITORING
4070 BUILDING MAINTENANCE
4198 CITY ADMINISTRATION
4200 OFFICE SUPPLIES
4203 EQUIPMENT/ FURNITURE
4206 MATERIALS
4207 PARAMEDIC SUPPLIES
4209 RADIO ACCESS
4210 POSTAGE
4211 PARAMEDIC EQUIPMENT MAINTENANCE
4220 FUEL
4222 GENERATOR MAINTENANCE/ PERMITS/ INSPECTION
4223 ICEMA PERMITS & INSPECTION
4224 OVERHEAD DOOR/ GATE MAINTENANCE
4240 VEHICLE MAINTENANCE
4243 SCBA FLOW TESTING/ HYDRO TESTING
4244 FIRE EXTING/ FIRE SPRINKLER TESTING
4245 EQUIPMENT MAINTENANCE
4250 SPECIAL DEPARTMENT SUPPLIES
4351 EMERGENCY INCIDENTS
4360 INSURANCE PREMIUMS

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4550 CONTRACT SERVICES -ENGINEERING
4567 CONTRACT SERVICES -PARAMEDIC DEPARTMENT
4574 CONTRACT SERVICES -MEDICAL DIRECTOR
4588 CONTRACT SERVICES- HVAC MAINTENANCE
4589 CONTRACT SERVICES -PEST CONTROL
4680 CONTRACT SERVICES - TREE TRIMMING

TOTAL CONTRACTUAL SERVICES

TOTAL PARAMEDIC DEPARTMENT
18, 492 21, 740 22, 000 22, 000 23, 100 24, 255
2, 427 1, 502 2, 750 2, 750 2, 500 2, 750
6, 858 6, 886 8, 000 8, 000 7, 500 8, 000
25 25 25 25
32 109 150 150 150 150
2, 783 4, 005 2, 750 2, 750 3, 200 3, 360
1, 972 2, 001 2, 100 2, 100 1, 200 1, 200
3, 774 3, 649 3, 360 3, 360 2,400 2, 400
6, 184 6, 132 6, 240 6, 240 5, 400 5, 400
300 668 510 510 510 510
3, 496 36, 369 19, 000 19, 000 22, 000 6, 000
1, 473 1, 161 1, 650 1, 650 1, 650 1, 650
2, 225 2, 556 1, 800 1, 800 2, 100 2, 100
4, 873 5, 395 1, 000 1, 000 1, 500 1, 500
990 2, 743 1, 500 1, 500 1, 500 1, 500
24, 773 28, 079 17, 000 17, 000 28, 500 29, 000
6, 381 8, 259 7, 920 7, 920 6, 600 6, 600
55 100 100 100 100
4, 912 7, 500 7, 500 7, 500 7, 500
23, 322 25, 492 21, 475 21, 475 27, 300 28, 665
876 3, 394 3, 940 3, 940 5, 940 5, 940
3, 200 3, 200 3, 200 3, 200 3, 200 3, 200
4, 266 696 4, 000 4, 000 4, 000 4, 000
94, 797 42, 547 59, 000 59, 000 90, 000 90, 000
3, 472 3, 796 2, 800 2, 800 2, 800 2, 800
1, 000 1, 000 1, 000 1, 000
1, 304 5, 113 2, 300 2, 300 3, 750 3, 750
50 50 50 50
500 500
10, 000 10, 000 10, 000 10, 000 10, 000 10, 000
233, 235 225, 490 213, 120 213, 120 265, 975 253, 905
3, 200 5, 515 3, 750 3, 750 5, 500 6, 000
979, 887 1, 398, 813 2, 353, 355 1, 265, 885 2, 271, 565 2, 639, 230 14, 500 14, 500 10, 000 10, 000 14, 500 14, 500
7, 075 2, 167 2, 000 2, 000 2, 000 2, 000
447 950 1, 000 1, 000 1, 000 1, 000
589 872 1, 100 1, 100 1, 000 1, 100
1, 005, 698 1, 422, 816 2, 371, 205 1, 283, 735 2, 295, 565 2, 663, 830 1, 238, 933 1, 648, 306 2, 584, 325 1, 496, 855 2, 561, 540 2, 917, 735 244
333

FIRE DEPARTMENT
Introduction:

The City of Highland became responsible for Fire and Emergency Medical Services ( EMS) on July 1, 1999, when Highland detached from County Service Area ( CSA) 38. The City of Highland entered into a contract with CAL FIRE to function as the City' s Fire Department. At that time Highland was served by one fire engine staffed with two personnel per day and by one paramedic squad staffed with two personnel per day.

Today, the fire department staffs three fire engines — one at each of our three fire stations that are each staffed with three shifts of three people each, including at least one paramedic. This represents a significant increase in service levels.

As the City of Highland Fire Department, CAL FIRE provides fire protection services including fire suppression, medical assistance, rescue, extrication, fire cause investigation, training and public education services.

Strategic Goals & Objectives:

1. Maintain and enhance the fiscal responsibility of the Fire Department budget.

2. Continue to upgrade equipment and training standards to meet the industry standards.

3. Continue providing the best possible fire protection to the citizens of Highland, within available revenues by keeping the personnel and equipment at a constant state of readiness.

4. Purchase new fire engines and equipment.

5. Continue to explore grant funding options when available to replace worn or outdated equipment.

6. The following chart provides a summary of the Strategic Plan -Work Program objectives. A complete copy of the 2025/ 2026 Work Program is available on our website www. citvofhighland. org Strategic Plan - Work Program
Accomplished Objectives
Priority
Ranking
Target Date/ Status
Purchase of Fire Training Structure HP Completed- 4th Quarter 2024 Active/ Ongoing Objectives
Priority
Ranking
Target Date/ Status
Purchase of Backup Power Supply Industrial Generators for Fire HP Partially Complete -Coordinating with Southern
Station # 1 and Fire Station # 2 California Edison for specs.

Future Objectives
Priority
Ranking
Target Date/ Status
Apparatus Bay Lighting for Fire Station # 1
HP 1st Quarter 2025
Performance Measures:

1. Entered into a new 5- year agreement effective July 1, 2025 - June 30, 2030 with CAL FIRE. The prior contract was also a 5- year agreement that expired on June 30, 2025.

2. Through the FY 2021/ 2022 State Homeland Security Grant Program, purchased 800mhz radios.

3. Purchased and installed the Fire Training structure and Station # 3.

4. Continued to annually amend and update the Wildland Fire Protection Agreement ( WPA) 245
334
Fire Department
Acct#
Fire Department- 029
Fire Department- 2100
2022. 2023
Actual
Audited)
2023. 2024
Actual
Audited)
1 2024. 2025
I
Adjusted
Budget
1 2024- 2025
I
Year End
Estimate
2025. 2026
Adopted
Budget
2026. 2027
Adopted
Budget
OPERATIONS & MATERIALS:
4010 ELECTRICITY 18, 491 21, 740 22, 000 22, 000 23, 100 24, 255 4020 GAS 2, 427 1, 502 2, 750 2, 750 2, 500 2, 750
4030 WATER/ SEWER 7, 113 7, 081 8, 000 8, 000 7, 500 8, 000 4040 PEST CONTROL SUPPLIES/ MATERIALS 25 25 25 25
4045 LANDSCAPING SUPPLIES 32 109 150 150 150 150
4055 JANITORIAL SUPPLIES 2, 783 4, 004 2, 750 2, 750 3, 200 3, 360 4061 CELL PHONES/ SATELLITE PHONES 256 256 300 300 1, 200 1, 200 4062 AIR CARDS 2, 400 2, 400
4065 INTERNET/ CABLE 6, 183 6, 132 6, 240 6, 240 5, 400 5, 400 4066 ALARM MONITORING 300 668 510 510 510 510
4070 BUILDING MAINTENANCE 3, 496 36, 369 19, 000 20,000 22, 000 6, 000 4128 OPERATING TRANSFER OUT -PARAMEDIC DEPT. 871, 942 1, 282, 943 2, 209, 325 2, 191, 540 2, 542, 735 4198 CITY ADMINISTRATION 1, 473 1, 161 1, 650 1, 650 1, 650 1, 650 4200 OFFICE SUPPLIES 2, 225 2, 556 2, 100 2, 100 2, 100 2, 100 4203 EQUIPMENT/ FURNITURE 5, 465 4, 996 7, 500 7, 500 4, 750 3, 000 4204 PERSONAL PROTECTIVE EQUIPMENT 3, 481 12, 096 18, 000 20, 000 18, 000 18, 000 4206 MATERIALS 990 2, 742 1, 500 2, 500 1, 500 1, 500
4209 RADIO ACCESS 6, 381 8, 259 7, 920 7, 920 6, 600 6, 600 4210 POSTAGE 99 100 100 100 100
4219 FIRE DEPARTMENT EQUIPMENT/ SUPPLIES 3, 500 3, 500 33, 500 3, 500 4220 FUEL 23, 322 25, 666 21, 475 25, 000 27, 300 28, 665 4222 GENERATOR MAINTENANCE/ PERMITS/ INSPECTION 876 3, 394 3, 940 3, 940 5, 940 5, 940 4224 OVERHEAD DOORIGATE MAINTENANCE 4, 266 696 4, 000 4, 200 4, 000 4, 000 4235 PHYSICALS/ TESTING 3, 000 3, 000
4236 LIVESCAN SERVICE FEE 500 500
4240 VEHICLE MAINTENANCE 94, 797 42, 547 59, 000 69, 000 90, 000 90, 000 4242 ANNUAL LADDER TESTING 4, 905 2, 601 2, 000 4, 000 3, 500 3, 500 4243 SCBA FLOW TESTING/ HYDRO TESTING 3, 472 3, 796 2, 800 2, 800 2, 800 2,800 4244 FIRE EXTING/ FIRE SPRINKLER TESTING 1, 000 1, 000 1, 000 1, 000 4245 EQUIPMENT MAINTENANCE 1, 304 5, 113 6, 940 7, 000 3, 750 3, 750 4249 UNIFORMS 150 150
4250 SPECIAL DEPARTMENT SUPPLIES 50 50 50 50
4351 EMERGENCY INCIDENTS 955 500 500 500 500
4360 INSURANCE PREMIUMS 10, 000 10, 000 10, 000 10, 000 10, 000 10, 000 TOTAL OPERATIONS & MATERIALS 1, 076, 078 1, 487, 379 2, 428, 675 239, 135 2, 476, 565 2, 783, 440 CONTRACTUAL SERVICES:
4540 CONTRACT SERVICES -BUILDING INSPECTIONS 64, 076 64, 531 64, 000 76, 000 120, 000 120, 000 4545 CONTRACT SERVICES -WEED ABATEMENT 25, 046 25, 046 42, 000 42, 000 40, 000 42, 000 4568 CONTRACT SERVICES -FIRE SERVICES 43, 532 51, 484 60, 185 60, 185 52, 000 52, 000 4569 CONTRACT SERVICES -FIRE DEPARTMENT 2, 701, 191 3, 211, 149 4, 487, 590 2, 000, 000 4, 607, 615 5, 170, 915 4572 CONTRACT SERVICES -VOLUNTEER FIREFIGHTERS 1, 000 1, 000 4573 CONTRACT SERVICES -FIRE EXPLORERS 500 500
4576 CONTRACT SERVICES - EMERGENCY WORK 619 500 600 500 500 4588 CONTRACT SERVICES- HVAC MAINTENANCE 7, 075 2, 167 2, 000 2, 000 2, 000 2, 000 4589 CONTRACT SERVICES -PEST CONTROL 447 950 1, 000 1, 000 1, 000 1, 000 4680 CONTRACT SERVICES -TREE TRIMMING 589 872 1, 100 1, 100 1, 000 1, 100 TOTAL CONTRACTUAL SERVICES 29841, 956 3, 356, 817 4, 6599875 2, 184, 385 4, 824, 115 5, 389, 515 CAPITAL OUTLAY:
6040 EQUIPMENT 54, 800 34, 987 - 34, 990
6060 VEHICLES 38, 875 403, 322 30, 350 -
TOTAL CAPITAL OUTLAY 93, 675 438, 309 30, 350 34, 990
TOTAL FIRE DEPARTMENT 4, 011, 709 59282, 506 7, 088, 550 2, 453, 870 7, 335, 670 8, 172, 955 246
335

MAJOR GRANTS
Introduction:

This fund accounts for all the federal grants that do not have to be legally accounted for in a separate fund.

Examples of the types of grants accounted for in this fund include:

State Homeland Security Grants for Fire ( HSGP)
Economic Development Agency ( EDA)
Regional Trails Program ( RTP)
Federal Highway Bridge Program ( HBP)
Projects of National and Regional Significance ( PNRS)
Highway Safety Improvement Program ( HSIP)
American Rescue Plan ( ARPA)
Safe Routes to Schools ( SRTS)
Full -Time Equivalents:

There are no personnel directly charged to this fund.
247
336
Major Grants
LctJ Major Grants Fund- 030
MajorGrants- 8495
2022. 2023
Actual
Audited
2023- 2024
Actual
Audited
2024- 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025. 2026
Adopted
Budget
2026. 2027
Adopted
Bud et
OPERATIONS & MATERIALS:
4127 OPERATING TRANSFER OUT -GRANTS FUND 180, 098
4130 OPERATING TRANSFER OUT -MAJOR GRANTS 108, 812
4198 CITY ADMINISTRATION 3, 403
4203 EQUIPMENT/FURNITURE 13, 136 28, 410 14, 875
4349 GRANT PROGRAMS 247, 485 28, 364 5, 000 1, 240, 950 TOTAL OPERATIONS & MATERIALS 440, 719 168, 989 5, 000 1, 255, 825 CONTRACTUAL SERVICES:
4520 CONTRACT SERVICES -ATTORNEY 68 1, 000 1, 000
4560 CONTRACT SERVICES - SHERIFF 1, 051, 908 439, 515 487, 500 3, 161, 350 4567 CONTRACT SERVICES -PARAMEDIC 895, 833 337, 500 337, 500 465, 900 4569 CONTRACT SERVICES - FIRE 895, 833 337, 500 337, 500 950, 815 TOTAL CONTRACTUAL SERVICES 2, 843, 643 1, 114, 515 1, 163, 500 4, 579, 065 CAPITAL PROJECTS:
6530 STREET/SIDEWALK CONSTRUCTION 17, 000 17, 000
6550 TRAFFIC IMPROVEMENTS 1, 662, 972 2, 628, 661 3, 259, 000 2, 259, 000 975, 000 1, 293, 000 6600 STORM DRAIN PROJECTS 66, 676
6813 BRIDGE CONSTRUCTION 222, 868 255, 443 2, 591, 000 291, 000 6, 774, 000 25, 014, 000 6816 TRAILS CONSTRUCTION 34, 997 31, 685 1, 056, 000 1, 056, 000 1, 360, 000 TOTAL CAPITAL PROJECTS 1, 920, 838 2, 982, 465 6, 923, 000 3, 623, 000 9, 109, 000 26, 307, 000 TOTAL MAJOR GRANTS 5, 205, 199 4, 265, 969 8, 091, 500 9, 457, 890 9, 109, 000 26, 307, 000 248
337

DEVELOPMENT IMPACT FEES ( DIF)
Introduction:

A development impact fee is a charge on new development to pay for the construction or expansion of off - site capital improvements that are necessitated by and benefit the new development.

Assembly Bill 1600 requires separate accounting and reporting of development impact fees collected from individuals and developers building in the City. Fees collected include police, fire, general facilities, parks & recreation facilities, storm drains, streets & sidewalks, traffic control, bridges & culverts, streetlights, medians & landscaping and major arterials. Some of the projects funded by these fees that are included in the current 5- year CIP are:

Highland/ Redlands Regional Connector ( ATP Cycle 2)
Orange Street Bridge @ Plunge Creek Overflow
SR- 210/ 5t" Street Interchange Phase 2
Sycamore Storm Drain and Trail
Bledsoe Creek Outlet Repair ( s/ o Highland Ave.)
Elder Gulch Storm Drain
City Hall Office Remodel
Full -Time Equivalents:

There are no personnel directly charged to this fund.
249
338
Development Impact Fees
2022. 2023 2023- 2024 2024- 2025 2024. 2025 2025. 2026 2026. 2027 lAcct J
Development Impact Fees- 007 Actual Actual Adjusted Year End Adopted Adopted Development Impact Fees-8330 Audited Audited Budget Estimate Bud et Budget OPERATIONS & MATERIALS:
4070 BUILDING MAINTENANCE 58, 000 29, 500
4075 PUBLIC FACILITIES IMPROVEMENTS 25, 000
4198 CITY ADMINISTRATION 510
4203 EQUIPMENT/ FURNITURE 31, 765 20, 000
4450 RELEASE/ USE OF DEPOSIT/ FEE
TOTAL OPERATIONS & MATERIALS 510 114, 765 49, 500
CAPITAL OUTLAY:
6030 BUILDING 74, 163 207, 075 50, 000 450, 000
6040 EQUIPMENT 47, 756 175, 000 75, 000
6060 VEHICLES 2, 170 65, 190
TOTAL CAPITAL OUTLAY 74, 163 254, 831 2, 170 65, 190 225, 000 525, 000 CAPITAL PROJECTS:
6530 STREET/ SIDEWALK CONSTRUCTION 55 70
6550 TRAFFIC IMPROVEMENTS 610, 783 520
6600 STORM DRAIN PROJECTS 7, 773 25, 266 564, 000 564, 000 780, 000 6803 FACILITIES CONSTRUCTION 155, 000
6813 BRIDGE CONSTRUCTION 1, 700, 873 208, 172 279, 000 279, 000 545, 000 272, 000 6816 TRAILS CONSTRUCTION 3, 000 3, 000
TOTAL CAPITAL PROJECTS 2, 319, 483 233, 957 846, 000 846, 070 1, 480, 000 272, 000 TOTAL DEVELOPMENT IMPACT FEES 2, 393, 646 489, 298 848, 170 911, 260 1, 819, 765 846, 500 250
339

CAPITAL IMPROVEMENTS
Introduction:

The Capital Improvements fund ( Facilities Construction department) is used to account for the non -housing bond proceeds of the Successor Agency. On January 1, 2016, the Department of Finance approved the moving of the non -housing bond proceeds ( 2004A & 2007) of the former RDA from the Successor Agency to the City. The debt for these bonds remains with the Successor Agency.

Full -Time Equivalents:

Public Works Director/ City Engineer 0. 500
Asst. Public Works Director 0. 300
Engineering Technician II 0. 350
Associate Engineer 0. 050 Total FTE 1. 200
Some of the projects funded by these bonds that are included in the current 5 year CIP are:

SR-210/ 5th Street Interchange Phase 1
Base Line Bridge over City Creek
Base Line/ SR- 210 Improvements
Greenspot Road Parkway & Median Improvements
3rd St ( Palm to 5th)/ 5th St ( Victoria to SR-210)/ Palm Ave and Central Ave ( 3rd to 5th) Sycamore Storm Drain and Trail
5th Street Storm Drain ( Connection to City Creek)
251
340
Facilities Construction
2022- 2023 2023. 2024 2024- 2025 2024. 2025 2025- 2026 2026. 2027 Lct J
Capital Improvements- 010 Actual Actual Adjusted Year End Adopted Adopted I Facilities Construction- 3830 Audited Audited Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION
3125 MANAGEMENT LEAVE

TOTAL SALARIES & WAGES
BENEFITS:
3510 CAFETERIA PLAN
3530 MEDICARE & SOCIAL SECURITY
3560 PERS- RETIREMENT
3590 LIFE INSURANCE
3600 AUTO ALLOWANCE
3605 ANNUAL CREDIT MONITORING ALLOWANCE
3650 VACATION BUYBACK
3655 SICK LEAVE INCENTIVE PROGRAM
3660 ADMIN LEAVE BUYBACK

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4130 OPERATING TRANSFER OUT - MAJOR GRANTS
4198 CITY ADMINISTRATION
4199 INSURANCE DEPARTMENT CHARGE

TOTAL OPERATIONS & MATERIALS

CAPITAL PROJECTS
6550 TRAFFIC IMPROVEMENTS
6600 STORM DRAIN PROJECTS
6811 RIGHT OF WAY ACQUISITION
6813 BRIDGE CONSTRUCTION

TOTAL CAPITAL PROJECTS

TOTAL FACILITIES CONSTRUCTION
138, 267 123, 021 188, 020 188, 020 198, 525 208, 430
5, 039 3, 553
555 266
292 741
5, 436 8, 182
5, 561 7, 586
1, 950 1, 787
157, 101 145, 138 188, 020 188, 020 198, 525 208, 430
18, 789 18, 745 22, 320 22, 320 23, 040 23, 760
2, 489 2, 354 2, 725 2,725 2, 880 3, 025
37, 532 34, 511 47, 445 47,445 36, 255 54, 625
406 515 620 620 655 690
2,987 2, 014 3, 000 3, 000 5, 040 5, 040
85 120 120 120 120 120
3, 145 3, 644
2, 137 3, 012
2, 650 5, 060
70, 220 69, 975 76, 230 76, 230 67, 990 87, 260
19, 660 24, 262 31, 285 31, 285 40, 440 39, 655
90, 049
56 3, 145
6, 753 6, 515 9, 025 9, 025 10, 615 10, 815
116, 518 33, 922 40, 310 40, 310 51, 055 50, 470
427, 725 803, 088 653, 660 1, 145, 000 358, 000
46, 120 13, 329 7, 000 1, 600, 000
20, 000
230, 189 23, 449 532, 000 80, 000
704, 034 839, 866 653, 660 1, 172, 000 2, 490, 000 80, 000 1, 047, 872 1, 088, 901 958, 220 1, 476, 560 2, 807, 570 426, 160 252
341

COMMUNITY FACILITIES DISTRICTS ( CFD)
Introduction:

This fund accounts for the activities of Highland' s three operational Community Facilities Districts; 90- 1, 2001- 1 & 2007- 1.

Community Facilities Districts are a voter approved tax that will fund infrastructure and services. The bonds that are issued by the City to fund the infrastructure are serviced from the special tax lien placed on the property tax bill of the property owner( s) and are not considered a debt of the City. A CFD is also referred to as a Mello -Roos, named after the 2 state legislators ( Senator Henry Mello and Senator Mike Roos) who co-authored the Community Facilities Act in 1982 to make the creation of CFDs legal.

CFD 90- 1, also known as " Greenspot Corridor" has been placed into a CFD to provide needed infrastructure, housing, and commercial retail growth to that area along with a school, Also provided are police and fire services. CFD 90- 1 is made up of the following tracts: Tract # 14326, Tract # 14362, Tract 13936, Tract # 14095, Tract # 12805/# 12494 & Tract # 12821. All of these tracts are residential with the exception of Tract # 12821 which is commercial.

CFD 2001- 1 ( Tract # 14326) is a residential Community Facilities District. Although part of the CFD 90- 1, the bonded indebtedness portion for the 90- 1 was paid off when new bonds were issued in 2001. These bonds were subsequently refunded in 2011 at a lower interest rate.

CFD 2007- 1 ( Tract # 17682) located on the Northeast corner of Greenspot Road & Boulder Avenue was formed in 2007, but only became active in May 2016. This is also a residential CFD.

Full -Time Equivalents:

There are no personnel directly charged to this fund.
253
342
Community Facilities Districts
2022- 2023 2023. 2024 1 2024- 2025 2024- 2025 2025. 2026 2026- 2027 Lct J
Community Facilities Districts- 014 Actual Actual Adjusted Year End Adopted Adopted I Community Facilities Districts- 8520 Audited Audited Budget Estimate Budget Budget OPERATIONS & MATERIALS:
4198 CITY ADMINISTRATION
4200 OFFICE SUPPLIES
4210 POSTAGE

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4554 CONTRACT SERVICES - CONSULTANT

TOTAL CONTRACTUAL SERVICES

TOTAL COMMUNITY FACILITIES DISTRICTS
9, 745 10, 903 10, 550 10, 550 10, 300 10, 550
249 - 250 250 200 200
50 50 50 50
9, 995 10, 903 10, 850 10, 850 10, 550 10, 800
175 175
175 175
10, 170 11, 078 10, 850 10, 850 10, 550 10, 800
254
343

GENERAL CAPITAL FINANCING
Introduction:

The General Capital Financing fund ( Capital Construction department) is used to fund capital projects where no other funding source exists and as a match for state and federal grants. Highland has had much success in obtaining grants because we have a source for matching funds. This fund also assisted in partially funding the construction of the following projects:

The Jerry Lewis Community Center
The Highland Sam J. Racadio Library/ Environmental Learning Center The Corporation Yard
The Athletic Center
Community Park
Installation of ALPRs at various locations in the city
SR 210/ Base Line Interchange
Pavement Management System update study
With the loss of the RDA, this fund is used for infrastructure projects as well. This fund is also used to fund one-time capital projects such as vehicles and equipment. On -going expenditures are accounted for in the general fund. The General Capital Financing fund will assist in funding the following projects in fiscal years 2023/ 2024 & 2024/ 2025:

Base Line Bridge over City Creek
Orange Street Bridge at Plunge Creek Overflow
SR- 210/ 5th Street Interchange Phase 1
SR- 210/ 5th Street Interchange Phase 2
SR- 210/ Victoria Avenue Interchange
2025 Arterial Resurfacing Project
Sector A & B Pavement Rehab, Pavement Maintenance
Sector C Pavement Rehab
Sector D Pavement Rehab and Maintenance
Sector E Pavement Rehab and Maintenance
5th Street Storm Drain
Sycamore Storm Drain and Trail
Bledsoe Creek Storm Drain
Elder Gulch Storm Drain
Victoria Avenue Improvement Project
Full -Time Equivalents:

Accountant 0. 050
Associate Engineer 0. 150
Volunteer Services Coordinator 0, 250 Total FTE 0. 450
255
344
Capital Construction
lAcct # General Capital Financing- 023
Capital Construction-3890
2022. 2023
Actual
Audited
2023- 2024
Actual
Audited
2024- 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025. 2026
Adopted
Bud et
2026- 2027
Adopted I Budget
SALARIES & WAGES:
3010 SALARIES 24, 723 31, 754 41, 985 41, 985 41, 895 43, 965 3040 OVERTIME 197 564 1, 000 1, 000 1, 000 1, 000
3050 COMPENSATORY TIME 1, 089 1, 504
3100 SICK LEAVE 476 1, 031
3110 HOLIDAY 1, 072 2, 341
3120 VACATION 127 1, 308
TOTAL SALARIES & WAGES 27, 685 38, 501 42,985 42, 985 42, 895 44, 965 BENEFITS:
3510 CAFETERIA PLAN 6, 613 7, 941 8, 370 8, 370 8, 640 8, 910 3530 MEDICARE & SOCIAL SECURITY 491 667 610 610 610 640 3560 PERS- RETIREMENT 7, 611 10, 178 10, 780 10, 780 13, 370 14, 270 3590 LIFE INSURANCE 73 95 140 140 140 145
3605 ANNUAL CREDIT MONITORING ALLOWANCE 45 45 45 45 45 45 TOTAL BENEFITS 14, 833 18, 926 19, 945 19, 945 22, 805 24, 010 OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4104 OPER TRANSF OUT - GAS TAX
4198 CITY ADMINISTRATION
4199 INSURANCE DEPARTMENT CHARGE

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4533 CONTRACT SERVICES -SOFTWARE SUBSCRIPTION
4550 CONTRACT SERVICES -ENGINEERING
4554 CONTRACT SERVICES - CONSULTANT
4558 CONTRACT SERVICES - APPRAISAL
4582 CONTRACT SERVICES -STUDIES
4592 CONTRACT SERVICES -TRAILS MAINTENANCE

TOTAL CONTRACTUAL SERVICES
CAPITAL OUTLAY:
6020 LAND IMPROVEMENTS
6040 EQUIPMENT
6060 VEHICLES

TOTAL CAPITAL OUTLAY
CAPITAL PROJECTS:
6530 STREET/SIDEWALK CONSTRUCTION
6545 SIDEWALK REPAIRS
6550 TRAFFIC IMPROVEMENTS
6600 STORM DRAIN PROJECTS
6813 BRIDGE CONSTRUCTION
6816 TRAILS CONSTRUCTION

TOTAL CAPITAL PROJECTS

TOTAL CAPITAL CONSTRUCTION
5, 130 8, 985 11, 730 11, 730 15, 165 14, 870
145, 023 145, 025 145, 025 145, 025 145, 025 145, 025
3, 168 6, 735
6, 753 6, 515 9, 025 9, 025 10, 615 10, 815
160, 074 167, 260 165, 780 165, 780 170, 805 170, 710
9, 350 9, 724 9, 350 9, 350
35, 734 42, 803 50, 000 50, 000 50, 000 50, 000
41, 292 48, 990 39, 000 39, 000 48, 000 48, 000
1, 000 1, 000 500 500
13, 869 10, 235 50, 000 50, 000 47, 500 25, 000
894
101, 139 111, 753 149, 350 149, 350 146, 000 123, 500
139, 700 - - - - -
17, 381 35, 000 35, 000 45, 000 45, 000
200, 000
139, 700 17, 381 35, 000 35, 000 45, 000 245, 000
35, 444 30, 277
23, 678 12, 986
2, 685 8, 590) 341, 000 341, 000 2, 259, 000 140, 000
20, 000 20, 000 865, 000 -
50, 000 50, 000
25, 343 1, 571 229, 178 229, 180 209, 000 -
87, 149 36, 244 590, 178 590, 180 3, 383, 000 190, 000
530, 579 390, 064 1, 003, 238 1, 003, 240 3, 810, 505 798, 185 256
345

INSURANCE
Introduction:

The General Liability department of the Insurance fund includes all costs related to the administration of the City's risk management program. These costs primarily include the management of premiums and claims.

The City is a member of CIRA ( California Intergovernmental Risk Authority), formerly known as PARSAC Public Agency Risk Sharing Authority of California). Being a member of this JPA ( Joint Powers Authority) helps to reduce the cost of insurance premiums by pooling our risk (General Liability, Workers Compensation, Property, Cyber, Employment Practices Liability, etc.) with other agencies.

Full -Time Equivalents:

City Manager
Director of Administrative Services
City Clerk
Strategic Goals & Objectives:

Ongoing objectives consist of:

0. 150

0. 150

0. 050 Total FTE 0. 350

1. Assure appropriate and prompt corrective action is taken to reduce liability ( General Liability & Workers Compensation) exposure.

2. Continue to utilize safety grants as they are available.

3. Continue to provide training necessary for the workplace,

4. Respond efficiently and swiftly to claims.

Performance Measures:

1. Maintained adequate reserve funding.

2. Worked with Claims Adjuster to thoroughly review, monitor, and resolve general liability and worker' s compensation claims.

3. Successfully utilized CIRA safety grant.

4. Successfully utilized CIRA training grant regarding anti -harassment and workplace violence.

5. Work with PARSAC staff to merge PARSAC and REMIF ( Redwood Empire Municipal Insurance Fund) into CIRA (California Intergovernmental Risk Authority) effective July 1, 2021. 2020- 2021 2021- 2022 2022- 2023 2023- 2024 2024- 2025
Claims Processed:

General Liability 19 7 11 16 16
Worker' s Compensation 1 1 1 1 1
Claims Closed:

General Liability 19 7 11 16 16
Worker' s Compensation 1 1 1 1 1
257
346
General Liability
LctJ Insurance Fund-041
General Liabili - 9500
2022. 2023
Actual
Audited
2023. 2024
Actual
Audited
2024. 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025. 2026
Adopted
Budget
2026. 2027
Adopted
Bud et
SALARIES & WAGES:
3010 SALARIES 56, 545 57, 299 73, 045 73, 045 78, 155 82, 055 3040 OVERTIME 640 1, 000 1, 000 1, 000 1, 000
3100 SICK LEAVE 17, 002
3110 HOLIDAY 3, 133 7, 342
3120 VACATION 4, 001 15, 669
3125 MANAGEMENT LEAVE 632 6, 909
TOTAL SALARIES & WAGES 64, 312 104, 861 74, 045 74, 045 79, 155 83, 055 BENEFITS:
3510 CAFETERIA PLAN 6, 120 5, 985 6, 510 6, 510 6, 720 6, 930 3515 PERS- HEALTH INSURANCE - RETIRED 26, 000 22, 200 33, 600 33, 600 26, 400 26, 400 3530 MEDICARE & SOCIAL SECURITY 1, 115 1, 673 1, 060 1, 060 1, 135 1, 190 3560 PERS- RETIREMENT 17, 682 17, 398 21, 880 21, 880 19, 115 20, 765 3580 DEFERRED COMPENSATION 1, 433 2, 771 1, 500 1, 500 1, 500 1, 500 3590 LIFE INSURANCE 173 161 240 240 260 270
3600 AUTO ALLOWANCE 2, 169 2, 006 2, 160 2, 160 2, 520 2, 520 3605 ANNUAL CREDIT MONITORING ALLOWANCE 35 35 35 35 35 35 3650 VACATION BUYBACK 1, 544 2, 803
3655 SICK LEAVE INCENTIVE PROGRAM 1, 529 604
3660 ADMIN LEAVE BUYBACK 1, 694 477
TOTAL BENEFITS 59, 493 56, 112 66, 985 66, 985 57, 685 59, 610 OPERATIONS & MATERIALS:
4200 OFFICE SUPPLIES 32 50 50 50 50
4203 EQUIPMENT/ FURNITURE 10, 719 500 500 500 500
4210 POSTAGE 33 200 200 200 200
4320 TRAVEL & CONFERENCE 1, 554 1, 157 3, 000 3, 000 1, 000 1, 000 4330 TRAINING 45 700 700 700 700
4349 GRANT PROGRAMS 2, 002 22, 500 22, 500 26, 500 26, 500 4351 EMERGENCY INCIDENTS 200, 000 200, 000
4355 CLAIMS PAYABLE INCREASE 2, 000 5, 000 5, 000 5, 000 5, 000 4360 INSURANCE PREMIUMS 460, 171 494, 858 518, 450 615, 765 629, 000 648, 500 4370 INSURANCE CLAIMS 6, 109 370 35, 000 35, 000 35, 000 35, 000 4390 INSURANCE LEGAL 9, 488 60, 000 60, 000 60, 000 60, 000 TOTAL OPERATIONS & MATERIALS 478, 585 509, 953 645, 400 742,715 957, 950 977, 450 CONTRACTUAL SERVICES:
4550 CONTRACT SERVICES -ENGINEERING 40, 000
4591 CONTRACT SERVICES - SIDEWALK REPAIR 17, 400 20, 000 TOTAL CONTRACTUAL SERVICES 17, 400 20, 000 40, 000
CAPITAL PROJECTS:
6545 SIDEWALK REPAIRS 500,000 500, 000
TOTAL CAPITAL PROJECTS 500, 000 500, 000
TOTAL GENERAL LIABILITY 602, 390 688, 326 1, 306, 430 883, 745 1, 634, 790 1, 120, 115 258
347

GENERAL SERVICES
Introduction:

The Building Services department of the General Services fund includes all costs related to city hall such as utilities, building maintenance, copy machine leases, postage machine lease, copy paper, office supplies, information technology, etc. The following departments are charged these costs based on full- time equivalents ( FTE): City Clerk, General Government, Personnel, Finance, Engineering, Planning, Public Services, Building & Safety, Code Enforcement, Community Volunteer Services, Housing Authority, Capital Improvements, General Capital Financing and Public Works ( Gas Tax).

Full -Time Equivalents:

Public Works Manager
Assistant Director of Administrative Services
Information Technology Technician
Maintenance Worker I
Temp Accounting Assistant I
Temp Accounting Assistant I
Strategic Goals & Obiectives:

0. 100

0. 150

1. 000

0. 250

1. 000

1. 000 Total FTE 3. 500

1. The following chart provides a summary of the Strategic Plan -Work Program objectives. A complete copy of the 2025/2026 Work Program is available on our website www.citvofhighland. org Strategic Plan - Work Program
Accomplished Objectives Priority
Ranking
Target Date/ Status
Explore the need to purchase and implement an updated version of Financial Management Software from existing vendor or HP+ Completed- 4th Quarter 2024 com petitor
Active/ Ongoing Objectives
Priority
Ranking
Target Date/ Status
Purchase and Implement Financial Management Software HP In Progress -Started training and will begin implemation 7/ 1/ 25 Future Objectives
Priority
Ranking
Target Date/Status
Infrastructure Improvements for Information Technology HP+ 2nd Quarter2025 259
348
Building Services
Lct# General Services- 042
Building Services- 9510
2022. 2023
Actual
Audited
2023- 2024
Actual
Audited
2024- 2025
Adjusted
Budget
2024- 2025
Year End
Estimate
2025. 2026
Adopted
Budget
2026- 2027
Adopted
Bud et
SALARIES & WAGES:
3010 SALARIES 112, 530 96, 997 151, 585 151, 585 243, 015 255, 110 3040 OVERTIME 822 1, 059 1, 000 1, 000 1, 000 1, 000
3050 COMPENSATORY TIME 474 406
3100 SICK LEAVE 1, 168 3, 497
3110 HOLIDAY 7, 934 4, 515
3120 VACATION 8, 450 5, 781
3125 MANAGEMENT LEAVE 8, 573 469
TOTAL SALARIES & WAGES 139, 951 112, 725 152, 585 152, 585 244, 015 256, 110 BENEFITS:
3510 CAFETERIA PLAN 23, 134 18, 053 18, 600 18, 600 67, 200 69, 300 3530 MEDICARE & SOCIAL SECURITY 2, 448 1, 916 2, 200 2, 200 3, 525 3, 700 3560 PERS- RETIREMENT 35, 421 35, 639 39, 620 39, 620 79, 905 87, 820 3590 LIFE INSURANCE 235 199 285 285 800 840
3600 AUTO ALLOWANCE 720 720
3605 ANNUAL CREDIT MONITORING ALLOWANCE 195 195 200 200 350 350 3650 VACATION BUYBACK 514 692
3655 SICK LEAVE INCENTIVE PROGRAM 394 454
3660 ADMINISTRATIVE LEAVE BUYBACK 470 580
3665 COMPENSATORY TIME BUYBACK 238
TOTAL BENEFITS 63, 049 57, 726 60, 905 60, 905 152, 500 162, 730 OPERATIONS & MATERIALS:
4010 ELECTRICITY 31, 646 38, 644 44, 000 44, 000 45, 000 47, 000 4012 ELECTRICITY- EVC STATIONS 15, 216 54, 972 16, 000 120, 000 55, 000 55, 000 4020 GAS 5, 355 1, 933 6, 000 6, 000 4, 000 4, 000
4030 WATER/ SEWER 2, 504 2, 622 5, 000 5, 000 4, 500 5, 000 4040 PEST CONTROL SUPPLIES/ MATERIALS 250 250 250 250
4045 LANDSCAPING SUPPLIES 216 250 250 250 250
4055 JANITORIAL SUPPLIES 2, 959 3, 682 3, 200 3, 200 3, 000 3, 200 4060 TELEPHONE 40, 120 26, 849 28, 800 28, 800 28, 800 28, 800 4061 CELL PHONES/ SATELLITE PHONES 9, 470 10, 088 12, 600 12, 600 12, 600 12, 600 4062 AIR CARDS 3, 800 2, 809 4, 320 4, 320 4, 320 4, 320 4065 INTERNET/ CABLE/ SATELLITE 19, 852 20, 613 19, 800 19, 800 21, 600 21, 600 4066 ALARM MONITORING 3, 119 2, 740 3, 420 3, 420 3, 950 3, 420 4070 BUILDING MAINTENANCE 12, 725 8, 612 5, 000 5, 000 5, 000 5, 000 4075 PUBLIC FACILITIES IMPROVEMENT 5, 000 5, 000 5, 000 5, 000 4198 CITY ADMINISTRATION 1, 278 2, 220 2, 100 2, 100 6, 000 6, 000 4200 OFFICE SUPPLIES 19, 914 8, 888 26, 340 26, 340 15, 020 16, 220 4203 EQUIPMENT/FURNITURE 374 22, 787 19, 350 19, 350 20, 200 19, 050 4205 PHOTOCOPIER 20, 212 20, 378 20, 400 20, 400 24, 000 24, 000 4208 NETWORK/ COMPUTER MATERIALS & SUPPLIES 10, 218 2, 171 6, 250 6, 250 6, 250 6, 250 4220 FUEL 4, 196 1, 208 3, 000 3, 000 2, 000 2, 000
4240 VEHICLE MAINTENANCE 904 2, 007 1, 500 1, 500 2, 480 2, 480 4245 EQUIPMENT MAINTENANCE 500 500 500 500
4248 EQUIPMENT RENTAL/ LEASE 2, 320 2, 320 2, 900 2, 900 2, 900 2, 900 4251 ADA COMPLIANCE 2, 000 2, 000 2, 000 2, 000
4255 SOFTWARE SUPPORT 165, 067 147, 350 147, 350 209, 025 193, 775 4260 DISASTER SUPPLIES 648 367 2, 000 2, 000 2, 500 2, 500 4310 DUES & SUBSCRIPTIONS 2, 237 169 500 500 500 500
TOTAL OPERATIONS & MATERIALS 2099283 401, 144 387, 830 491, 830 486, 645 473, 615 CONTRACTUAL SERVICES:
4504 CONTRACT SERVICES -JANITORIAL SERVICES 22, 476 23, 492 24, 500 24, 500 26, 480 27, 805 4533 CONTRACT SERVICES -SOFTWARE SUB 18, 081 82, 144 129, 885 129, 885 99, 870 87, 285 4585 CONTRACT SERVICES -LANDSCAPE MAINTENANCE 6, 000 6, 000 7, 600 7, 600 7, 000 7, 350 4588 CONTRACT SERVICES- HVAC MAINTENANCE 2, 780 725 4, 500 4, 500 4, 500 4, 500 4589 CONTRACT SERVICES -PEST CONTROL 810 864 720 720 1, 065 1, 065 260
349
Building Services
Acct #
General Services-042
Buildin Services-9510
2022. 2023
Actual
Audited
2023. 2024
Actual
Audited
2024. 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025- 2026
Adopted
Budget
2026. 2027
Adopted I Bud et
4623 CONTRACT SERVICES- WEBSITE 4, 568 4, 796 5, 040 5, 040 10, 100 5, 100 4627 CONTRACT SERVICES - NETWORK 24, 696 65, 185 61, 800 61, 800 114, 000 102, 000 4631 CONTRACT SERVICES -PRINTER CONTRACT 1, 407 7,740 9, 600 9, 600 4680 CONTRACT SERVICES - TREE TRIMMING 1, 927 1, 997 2, 000 2, 000 2, 000 2, 000 TOTAL CONTRACTUAL SERVICES 82, 745 192, 943 236, 045 236, 045 274, 615 246, 705 CAPITAL OUTLAY:
6070 SOFTWARE 259, 065
TOTAL CAPITAL OUTLAY 259, 065
TOTAL BUILDING SERVICES 495, 028 764, 538 837, 365 941, 365 1, 416, 840 1, 139, 160 P0.11
350
262
351

HOUSING AUTHORITY
Introduction
The Highland Housing Authority ( Authority) was created on January 17, 2011, following dissolution of the Highland Redevelopment Agency by the State of California. The Successor Agency to the Redevelopment Agency ( SARDA) transferred a few RDA assets to the Housing Authority including 3. 75 acres on Central Avenue and a 13- unit subdivision at Hibiscus Street and Lillian Lane. The Authority assumed all rights and responsibilities as the housing successor. The transfer included not only properties, but also revenues and existing agreements. On January 1, 2016, the Department of Finance approved the moving of the housing bond proceeds from the 2004A issue of the former RDA from the Successor Agency to the Housing Authority.

The debt for these bonds remains with the Successor Agency.

Full -Time Equivalents:

City Manager 0. 050
City Clerk 0. 050
Director of Administrative Services 0. 050
Community Development Director 0. 100
Assistant Community Development Director 0. 500 Total FTE 0. 750 Strate_pic Goals & Obiectives:

1. Assist Wakeland Housing & Development Corporation in securing financing for the development of 90 ( inclusive of one manager' s unit) affordable, age -restricted, multi -family unit development at 7433 Central Avenue.

2. Evaluate the potential to dispose of the undeveloped 13 single- family detached lot subdivision owned by the Authority near Hibiscus Street and Lillian Lane ( contiguous to the City's Community Park) to generate funds for new affordable housing projects/ programs.

The following chart provides a summary of the Strategic Plan -Work Program objectives. A complete copy of the 2025/ 2026 Work Program is available on our website www.cityofhighland.orq 263
352
Strategic Plan - Work Program
Accomplished Objectives Priority Ranking Target Date/ Status Jeffrey Court Refinance ( term extension & unit upgrades) HP+ 3rd Quarter 2024 Wakeland Affordable Housing Agreement and Ground
Lease ( Central Ave)
HP+ 2nd Quarter 2023
Active/ Ongoing Objectives Priority Ranking Target Date/ Status None at this time
Future Objectives Priority Ranking Target Date/ Status
Secure Wakeland Financing ( Affordable Senior Housing on Central Avenue)
HP 2nd Quarter 2025
Performance Measures:

During the 2023-2025 FYs, the Housing Authority:

1. Continued monitoring affordable housing programs with covenants such as the existing Jeffrey Court Senior Apartments, the First -Time Homebuyer Program, Habitat for Humanity, Gardner Development Tract 16404, and the Neighborhood Pride Program.

2. Assisted Housing Ventures I with the refinancing of their primary loan at the Jeffrey Court Senior Apartments, located at 7367 Central Avenue. The refinancing made it possible to perform needed repairs and upgrades throughout the property and concurrently extended the affordability period of the project by an additional 27 years.

In accordance with the Disposition and Development/Affordable Housing Agreement approved on May 9, 2023, the Authority continued to coordinate with Wakeland Housing & Development Corporation ( a non- profit affordable housing developer) to obtain financing to develop a 90- unit inclusive of one manager's unit) affordable senior housing project to be located at 7433 Central Avenue ( estimated cost of construction is over $ 37 million). The Authority has committed approximately $ 4. 5 million to the project. On February 25, 2025, Wakeland and the Authority were successful in receiving some gap funding from San Bernardino County in the amount of $ 5, 850, 000 3, 829, 042 in Permanent Local Housing Allocation Funds ( State HCD Funds), and $ 2, 020, 958 in HOME Investment Partnerships Program Funds ( HUD Funds)].

4. Continued to implement the City' s Certified 6th Cycle Housing Element and each of its Goals, Objectives and Policies related to continuing and expanding affordable housing in the City. A significant update of the Municipal Code is anticipated in early 2025 that will codify many of the Housing Element Objectives.
264
353
Housing Authority
2022. 2023 2023- 2024 2024. 2025 2024- 2025 2025. 2026 2026- 2027 LcJ Housing Authority- 070 Actual Actual Adjusted Year End Adopted Adopted Housing Authod - 7000 Audited Audited Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION
3125 MANAGEMENT LEAVE

TOTAL SALARIES & WAGES
BENEFITS:
3510 CAFETERIA PLAN
3530 MEDICARE & SOCIAL SECURITY
3560 PERS- RETIREMENT
3580 DEFERRED COMPENSATION
3590 LIFE INSURANCE
3600 AUTO ALLOWANCE
3605 ANNUAL CREDIT MONITORING ALLOWANCE
3650 VACATION BUYBACK
3655 SICK LEAVE INCENTIVE PROGRAM
3660 ADMIN LEAVE BUYBACK

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4199 INSURANCE DEPARTMENT CHARGE
4210 POSTAGE

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4520 CONTRACT SERVICES - ATTORNEY
4556 CONTRACT SERVICES -DEMOLITION
4611 CONTRACT SERVICES-LMI HOUSING

TOTAL CONTRACTUAL SERVICES

TOTAL HOUSING AUTHORITY
102, 077 105, 103 126, 485 126, 485 134, 275 141, 005
268
6, 569
4, 713 8, 660
7, 474 10, 006
1, 443 3, 996
115, 707 134, 601 126, 485 126, 485 134, 275 141, 005
13, 388 13, 428 13, 950 13, 950 14, 400 14, 850
1, 934 2, 252 1, 835 1, 835 1, 950 2, 045
33, 551 34, 149 36, 965 36, 965 39, 850 42, 320
477 924 500 500 500 500
385 393 420 420 445 465
1, 363 1, 270 1, 320 1, 320 3, 960 3, 960
175 75 75 75 75 75
1, 761 4, 158
2, 647 2, 354
720 2, 636
56, 401 61, 639 55, 065 55, 065 61, 180 64, 215
12, 820 15, 153 19, 555 19, 555 25, 275 24, 785
6, 753 6, 515 9, 025 9, 025 10, 615 10, 815
231
19, 804 21, 669 28, 580 28, 580 35, 890 35, 600
27, 082 3, 036 20, 000 20, 000 15, 000 10, 000
50, 181
27, 413 5, 965 30, 000 30, 000 25, 000 15, 000
104, 676 9, 001 50, 000 50, 000 40, 000 25, 000
296, 588 226, 910 260, 130 260, 130 271, 345 265, 820
265
354
266
355
SUCCESSOR AGENCY to the RDA- RPTTF
Introduction:

The purpose of the Successor Agency to the Redevelopment Agency ( SARDA) Revenue Property Tax Transfer Fund ( RPTTF) is to account for the ROPS ( Recognized Obligation Payment Schedule) payments received from the County. With the dissolution of RDAs, Successor Agencies must get their expenditure payments for each one- year period approved by the Successor Agency ( SA), the Oversight Board ( OB) and then eventually by the State Department of Finance ( DOF). Once approved by the DOF, the funds remitted by the County are placed in this fund and are distributed to the Successor Agency Debt Service & Admin fund when used.

On May 15, 2018, the Successor Agency submitted to the DOF a " last and final" ROPS. The "last and final" ROPS extends out to the last year a Successor Agency needs funding which is 2038 for Highland. The DOF approved the Successor Agency' s Last & Final ROPS on August 23, 2018. With this approval, the Successor Agency no longer needs to submit a ROPS. All expenditures through 2038 have been approved by the DOF,
Full -Time Equivalents:

There are no personnel directly charged to this fund.
267
356
Successor Agency to the RDA RPTTF
2022. 2023 2023- 2024 2024- 2025 2024- 2025 2025- 2026 2026. 2027 JAcct J
SARDA RPTTF- 082 Actual Actual Adjusted Year End Adopted Adopted SARDA RPTTF- 8020 Audited Audited Budget Estimate Bud et 1 Budget OPERATIONS & MATERIALS:
4189 OPERATING TRANSFER OUT-SARDA DEBT SERVICE 3, 647, 732 3, 612, 279 3, 678, 105 3, 678, 105 3, 625, 010 3, 584, 620 TOTAL OPERATIONS & MATERIALS 3, 647, 732 3, 612, 279 3, 678, 105 3, 678, 105 3, 625, 010 3, 584, 620 TOTAL SARDA RPTTF 3, 647, 732 3, 612, 279 3, 678, 105 3, 678, 105 3, 625, 010 3, 584, 620 268
357
SUCCESSOR AGENCY to the RDA (SARDA)- DEBT

SERVICE & ADMIN FUND
Introduction:

The purpose of the Successor Agency to the Redevelopment Agency ( SARDA) Debt Service & Admin Fund is to account for the general long- term debt principal and interest. The former Redevelopment Agency has this debt service fund for payment of principal and interest on: 2004A Tax Allocation Refunding Bonds, 2004B Tax Allocation Refunding Bonds and 2007 Tax Allocation Bonds.

Also accounted for in this fund is the administration of City staff time and consultants to wind down the operations of the former RDA. The wind down of non -housing contracts associated with the former RDA is accounted for in this fund as well.

Full -Time Equivalents:

Assistant Public Works Director 0. 300
City Engineer/ Public Works Director 0. 500
Engineering Technician II 0. 350
Associate Engineer 0. 050 Total FTE 1. 200
269
358
Successor Agency to the RDA ( SARDA) Debt Service & Admin Lct # SARDA Debt Service & Admin- 089
SARDA Debt Service & Admin- 8090
2022- 2023
Actual
Audited
2023. 2024
Actual
Audited
2024. 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025. 2026
Adopted
Budget
2026. 2027
Adopted
Bud et
OPERATIONS & MATERIALS:
4198 CITY ADMINISTRATION 5, 256 5, 694 5, 050 5, 050 3, 450 3, 550 TOTAL OPERATIONS & MATERIALS 5, 256 5, 694 5, 050 5, 050 3, 450 3, 550 CONTRACTUAL SERVICES:
4520 CONTRACT SERVICES - ATTORNEY 240 240 250 260
4554 CONTRACT SERVICES -CONSULTANT 11, 446 11, 852 17, 075 17, 075 12, 425 10, 740 TOTAL CONTRACTUAL SERVICES 11, 446 11, 852 17, 315 17, 315 12, 675 11, 000 DEBT SERVICE:
5100 PRINCIPAL 2, 091, 434 2, 181, 874 2, 281, 280 2, 281, 280 2, 345, 895 2, 422, 830 5200 INTEREST 1, 568, 072 1, 475, 349 1, 374,460 1, 374, 460 1, 262, 990 1, 147, 240 TOTAL DEBT SERVICE 3, 659, 506 3, 657, 223 3, 655, 740 3, 655, 740 3, 608, 885 3, 570, 070 TOTAL SARDA DEBT SERVICE & ADMIN 3, 676, 208 3, 674, 769 3, 678, 105 3, 678, 105 3, 625, 010 3, 584, 620 270
359

CITY OF HIGHLAND
2025- 2027 BIENNIAL BUDGET

CAPITAL IMPROVEMENT PROGRAM ( CIP)

INTRODUCTION
The City of Highland places great value on the City's Capital Improvement Program ( CIP). The five- year CIP is a plan to construct proposed capital improvement projects along with their estimated costs and funding sources. The CIP is a budget forecasting model used to plan for and identify resources that can be invested in capital facilities and public infrastructure within the City. It is primarily focused on enhancing the quality of life for residents and businesses, in addition to facilitating economic development opportunities through the development and construction of new public facilities and infrastructure projects. The CIP is intended to not only allocate funds for the current budget cycle for major capital projects, but also to plan for allocations for future years. The projection of future allocations is important, especially for projects that take several years or longer to fund. The City is able to complete these projects through revenues collected from a variety of sources which include, but may not be limited to: Development Impact Fees ( DIF), Federal, State, and other grant funding opportunities. The City' s CIP includes the Pavement Management Program ( PMP), which is funded with resources from the General Fund, Gas Tax and Measure I sales taxes. Preparation of the CIP includes the following criteria:

Priority projects derived from the City' s Work Program through public meetings and City Council approval.

Maintaining the existing infrastructure in order to protect the City's investments and reduce operating costs.

Managing and encouraging orderly growth in compliance with the City General Plan.

Relationship to other projects — complete projects that are underway or advance other projects to complete gap closures.

Consider geographic, environmental, and socio- economic balance to provide equitable distribution.

Joint use — partner with agencies on projects that have shared jurisdiction for cost-effective delivery.

The projects presented in this five- year CIP are updated and revised bi- annually with the adopted two- year budget. The CIP is vital to the City because it is the principal planning tool designed to achieve sustainable urban growth and development.
271
360
272
361
2025/ 2026 Capital Outlay
Acct # Description
004- 8310
Gas Tax
007- 8330
DIF
015- 8530
Comm Trails
023. 3890
GCF
029. 2100
Fire
042. 9510
Gen Svcs
6040 Bucket Truck Re lacemenet 218, 000
6030 Flatbed Truck/ Maint Supervisor 95, 000 2, 500
6050 Community Trails Si na e
6040 Backup Generators FS# 1 & 2
34,990
6030 City Hall Remodel 50, 000
6040 Police Dept Gas Dispenser Replacement 60, 000
6040 Police Dept Supervisor Vehicle 35, 000
6040 HVAC Controls Update 80, 000
6040 Flock Cameras- 15 in total 45, 000
6070 Eden Upqrade 259,065
TOTAL CAPITAL OUTLAY 2025120261 313, 000 225,000 2, 500 45,000 34, 990 259,065 Total City capital Outlay ufa, aaa
2026/ 2027 Capital Outlay
Acct# Description
004- 8310
Gas Tax
007-8330
DIF
015. 8530
Comm Trails
023. 3890
GCF
029. 2100
Fire
042. 9510
Gen Svcs
6030 City Hall Remodel 450, 000
6040 Community Park Field Relamp 75, 000
6040 Flock Cameras- 15 in total 45, 000
6060 City Fleet Vehicles 200, 000
TOTAL CAPITAL OUTLAY 2025/ 2026 525, 000 245, 000
No Capital Outlay for HA or SA.

Capital Outlay Accounts:
6010- Land
6020- Land Improvements
6030- Building
6040- Equipment
6050- Furniture & Fixtures
6060- Vehicles
6070- Software
Total city capital Uutlay
273
362
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363

CITY OF HIGHLAND
2025-2027 BIENNIAL BUDGET

CAPITAL IMPROVEMENT PROGRAM ( CIP)

BRIEF DESCRIPTION OF CAPITAL PROJECTS

BRIDGE PROJECTS

1. Base Line Bridge over City Creek — Replace existing 46'- long 4- lane bridge and low water crossing with a new 600'- long 4- lane bridge on Base Line over City Creek.

2. Orange Street Bridge at Plunge Creek Overflow — Replace existing 83'- long 2- lane Bridge with a new 200'- long 4- lane Bridge on Orange Street at Plunge Creek overflow and construct raised bridge approaches.

INTERCHANGE PROJECTS

1. SR- 210/ 5th Street Interchange- Prepare a Project Study Report/ Project Development Support PSR/ PDS) for ultimate improvement of the SR- 210/ 51h Street interchange including roadway and ramp widening to accommodate additional travel lanes and turn lanes.

2. SR- 210/ Victoria Avenue Interchange — Prepare preliminary engineering and environmental studies for the future design and construction of a new interchange on SR- 210 at Victoria Avenue.

PAVEMENT MANAGEMENT PROJECTS
2025 Arterial Resurfacing Project — Construct pavement rehabilitation of various streets including 5th Street ( Lankershim Avenue to 650' west of Lankershim Avenue, and Tippecanoe Avenue to Marilyn Avenue), Greenspot Road ( Boulder Avenue to Plunge Creek Bridge, and 1, 000' east of Santa Ana River Bridge to city limits), Orange Street ( Greenspot Road to city limits), Sterling Ave ( Base Line to Pacific St).

The project will implement various striping improvements including median modifications to restrict southbound left -turn movement from Blossom Way onto eastbound Greenspot Road.

2. FY 23/ 24 & 24/ 25 CDBG Pavement Improvement Project — Construct pavement rehabilitation of Union Street ( Elmwood Court to Del Rosa Avenue), Elmwood Court ( Union Court to north end), Cunningham St ( Cypress St to 5th St), San Franciso St, Flemming St, 7th St, Hibiscus St, and Colwyn Ave.

3. 111h St & Sparks St ( FY 25/ 26 CDBG) — Construct pavement rehabilitation of 11th St (Victoria Ave to Los Feliz Dr) and Sparks St (Victoria Ave to Cunningham St).

4. Pacific Street (Del Rosa Avenue to Sterling Avenue) - Joint pavement rehabilitation of Pacific Street with San Bernardino County. San Bernardino County is the lead agency.

5. Sectors A, B, C, D & E Pavement Maintenance and Rehabilitation — Construct pavement maintenance and rehabilitation on streets per City' s Pavement Management Program.

Unprogrammed CDBG Project FYs 26- 28 — Construct pavement rehabilitation of various streets locations TBD and approved by City Council).
275
364

CITY OF HIGHLAND
2025- 2027 BIENNIAL BUDGET

CAPITAL IMPROVEMENT PROGRAM ( CIP)

BRIEF DESCRIPTION OF CAPITAL PROJECTS

DRAINAGE PROJECTS

1. 5th Street Storm Drain - Extend the 5th Street/Greenspot Road Storm Drain to the east bank of City Creek south of the 51h Street Bridge over City Creek.

2. Sycamore Storm Drain — Replace existing drainage ditch with new underground storm drain along the north side of Sycamore Drive east of Streater Drive. Construct trail improvements over the new storm drain.

3. Bledsoe Creek Outlet Repair — Improve storm drain outlet located on the south edge of the East Highlands Ranch HOA orange grove located at the southeast corner of Highland Avenue and Rockspring Lane.

4. Elder Gulch Storm Drain — Construct drainage improvements from an existing enclosed reinforced concrete box drainage channel ( located at Old Greenspot Road and Tyler Street) north along Park View Lane to the end of the cul- de- sac.

5. Elder Creek/ Plunge Creek ( Lead Agency: San Bernardino County Flood Control District) — Replace the existing enclosed reinforced concrete box and drainage channel with a new improved open drainage channel with a 100- year storm capacity from south of Old Greenspot Road to the confluence with Plunge Creek.

TRAFFIC SIGNAL PROJECTS

1. Signal Coordination ( City -Wide) — Monitor daily operation of city-wide traffic signal coordination system and perform periodic signal coordination timing analysis.

2. City -Wide Signal Pedestrian Countdown Head Installation — Install pedestrian countdown heads at 26 signalized intersections city-wide.

3. Traffic signal modification at 5th Street and Del Rosa Drive — Complete installation of a new traffic signal at ultimate width of intersection on 5th Street at Del Rosa Drive for the Sterling Natural Resource Center being constructed by East Valley Water District.

4. Base Line at Starbucks — Construct a new traffic signal including median modifications west of SR- 210 in partnership with Marinita Development Company and existing businesses on the south side of Base Line west of SR- 210. City is the lead for project delivery.

5. Citywide Traffic Safety Improvements: Church St/ Love St Signal & Citywide Signal Head Retroreflectivity These improvements include the installation of a new traffic signal at Glenheather Dr/ Love St & Church St near Arroyo Verde Elementary School and the installation of yellow reflective backplates at every signal in the City for improved visibility.
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365

CITY OF HIGHLAND
2025-2027 BIENNIAL BUDGET

CAPITAL IMPROVEMENT PROGRAM ( CIP)

BRIEF DESCRIPTION OF CAPITAL PROJECTS

6. Base Line & Greenspot Road Corridor Signal Equipment Upgrades — Upgrade the aging of the traffic management system and traffic signal communication equipment including controller units along Base Line, 5th Street/Greenspot Road, Palm Avenue, 9th Street, Boulder Avenue, and Victoria Avenue corridors for improved operations

STREET IMPROVEMENT PROJECTS
Highland/ Redlands Regional Connector - Construct bikeway and walkway to provide connectivity from Citrus Valley High School in Redlands to Arroyo Verde Elementary School in Highland. The project includes roadway improvements on Orange Street/Boulder Avenue within an environmentally sensitive area. Specific improvements include curbs and gutters, handicap ramps, median curbs, sidewalks, pavement widening, pavement rehabilitation, slurry seal, pavement markings and striping, on -street bike lanes, off-street bikeway/ pedestrian paths, bicycle/ pedestrian bridge, bike/ pedestrian path lighting, bollards, bike racks, bike signals, in -roadway bicycle detection, pedestrian heads, enhanced crosswalks, warning beacons, roadway and bikeway signage, and speed feedback signs. (Funding participation from Redlands).

2. Victoria Avenue — Widen and improve Victoria Avenue ( 3rd Street to 9th Street) with new curbs, gutters, sidewalks, street lights, storm drains, traffic signal modifications, and pavement rehabilitation. 3rd Street/ 5th Street/Palm Avenue/ Central Avenue — Construct street and drainage improvements on 3rd Street ( Palm Avenue to 5th Street), 5th Street ( Victoria Avenue to SR- 210), Palm Avenue ( 3rd Street to 5th Street) and Central Avenue ( 3rd Street to 5th Street). Construct pavement widening, pavement rehabilitation, curbs, gutters, sidewalks, street lights, storm drains, and traffic signal modifications.

Realign the 3rd Street/ Palm Avenue intersection and extend 3rd Street northeasterly to connect to the 5th Street/ Church Avenue intersection.

4. Tippecanoe Avenue — Joint pavement rehabilitation of Tippecanoe Avenue( 3rd Street to Vine Street) including three (3) additional streets entirely within San Bernardino County. Highland is the lead agency.

Highland Regional Connector— Construct one ( 1) mile of new Class II and III bicycle lanes to help provide regional active transportation connection between the cities of Highland and Redlands. Construction will be on Orange St. from Greenspot Rd. to Eucalyptus Ave. ( Class II), Orange St. from Eucalyptus Ave. to Tonner Dr. ( Class III), Tonner Dr. from Orange St. to Streater Dr. ( Class III), Streater Dr. from Base Line to Glenheather Dr. ( Class II and III), Glenheather Dr. from Streater Dr. to Church St./ Love St. ( Class II and III), and on Love St. from Church St. to Elder Gulch Paseo ( Class III).

6. Sign Replacement (City -Wide) — Replace deteriorated traffic signs and street name signs throughout the city.

Greenspot Road — Parkway and median modifications on Greenspot Road ( Chevron Gas Station to Universal Self Storage) to provide dedicated right -turn pocket and lengthen existing eastbound left -turn lanes.
277
366

CITY OF HIGHLAND
2025- 2027 BIENNIAL BUDGET

CAPITAL IMPROVEMENT PROGRAM ( CIP)

BRIEF DESCRIPTION OF CAPITAL PROJECTS
Base Line & SR210 Improvements ( Striping, Public Art, and Landscaping) — Improve striping and landscaping on Base Line adjacent to the SR210 interchange. Install missing public art on interchange.

9. 5th Street Corridor Improvements ( Joint Project with COSB, San Manuel & IVDA) — Widen and improve the 5th Street corridor with new curbs, gutters, sidewalks, street lights, storm drains, traffic signal modifications, and pavement rehabilitation for improved regional mobility.

SIDEWALK PROJECTS

1. 9th Street— Widen approximately'/ 4 mile of roadway on the south side of 9th Street ( Eucalyptus Drive to Victoria Avenue) by constructing new pavement, curb/gutter, sidewalk, and driveway approaches.

Also construct two concrete landings on the north side of 9th Street east of Eucalyptus Drive to accommodate two new transit stops to be installed by Omnitrans after project completion.

2. City-wide Sidewalk Repairs — Reconstruction of damaged sidewalk and curb ramps at various locations throughout the city.

MISCELLANEOUS PROJECTS

1. Natural Parkland Trail — Repair and renovate the damaged trails located at the Natural Parkland Trail on the north side of Base Line east of Aplin Street and west of the city limits.

2. City Hall Office Remodel — Minor renovations and reconfiguration of City Hall to enhance functionality and update outdated furnishing and workspaces. This includes new paint, flooring, bathroom/ break room upgrades, and workspace improvements.
278
367
City of Highland
Capital Improvement Program ( CIP) FY 2024/ 2025- 2028/ 2029 IN $ 1, 000' s)
PROJECT 24/ 25 25/ 26 26/ 27 27/ 28 28/ 29
City Project Number and Fund
Sources and Amounts

BRIDGES
1 1 Base Line Bridge over City Creek brg07001
Environmental 150 HBP 62, 347
Design 160 570 RDA- 07 790
Right - of -Way 3, 070 GCF 80
Construction Engineering 2, 921 2, 921 1, 600 Unfunded 7, 627 Construction 23, 176 23, 176 1
12, 700
Public Outreach
Project Management 80 80 80 80 80
PROJECT TOTAL 240 3 870 26 777 26, 177 14 380 70, 844 70, 844 2 Orange Street Bridge at Plunge Creek Overflow brg12001 Environmental 492 DIF- Reg 769
Design 48 1, 272 780 HBP 31, 938
Right -of -Way 885 2, 354 Unfunded 3, 469
Construction Engineering 3, 945 GCF 30
Construction 26, 300
Public Outreach
Project Management 30 25 25 25 25
PROJECT TOTAL 78 517 2 182 3, 159 30, 270 1 $ 36. 206 36, 206 BRIDGES 318 4,387 28, 359 29, 336 44, 650 107,050 107, 050

INTERCHANGES
1 1 SR- 210/ 5th Street Interchan a Phase 1 ( On & Off Ramps) ich17004 Ph 1 Environmental 653 Ca/ trans 1, 250
Design 725 IVDA- Agmt 2, 649
Right -of -Way
MSR l -Mjr St
DIF- Loan
4, 070
Construction Engineering 1, 091
Public ShareSBCTA
532
Construction 7, 252 1 earmarks 1
1, 220
Public Outreach GCF 150
Project Management 50 25 25 25 25
PROJECT TOTAL 50 1, 403 1 25 8, 368 25 9, 871 9, 871
2 SR- 210/ 5th Street Interchange Phase 2 ( 5th Street Widening between ramps) ich17004 Ph 2 Environmental 900 earmarks 1, 780
Design 1, 344 DIF ( 5th St) 697
Right -of -Way
Public ShareSBCTA
5, 058
Construction Engineering 1, 504 COR 121
Construction 9, 656 COSB 450
Public Outreach RDA- 07 376
Project Management 25 25 25 25 GCF 100
MSR I - Mjr St
DIF-Loan
4, 922
PROJECT TOTALI 2, 269 25 25 11, 185 13, 504 13 504
3 SR- 210/ Victoria Avenue Interchange ( PAED Phase Only Local Share) ich17006 Environmental 208 275 275
Design SMBMI- IGG 858
Right -of -Way GCF 10
Construction Engineering
Construction
Public Outreach
Project Management 60 25 25
PROJECT TOTAL 268 300 300 868 868
INTERCHANGES 318 3, 972 350 8, 393 11, 210 24,243 24, 243 279
368
City of Highland
Capital Improvement Program ( CIP) FY 2024/ 2025- 2028/ 2029 IN $ 1, 000' s)
PROJECT 24/ 25 25126 26/ 27 27/ 28 Y8/ Y9
City Project Number and Fund
Sources and Amounts

PAVEMENT MANAGEMENT PROGRAM
1 2025 Arterial Resurfacing Project ola23002
Environmental MSR I 1, 864
Design 30 MOE 145
Right - of -Way RAC 93
Construction Engineering 20 80 EVWD
Construction 345 3, 222 GCF 1, 300
Public Outreach SB 1- RMRA 1, 000
Project Management 5 j -
PROJECT TOTAL 4001 4402 4402
2 FY 23/ 24 & 24/ 25 CDBG Pavement Improvement Project
o
ola240a24001 Environmental1
CDBG 581 Design
60 MSR I 193 Right -
of -Way Construction
Engineering 78 Construction
636 Public
Outreach Project
Management PROJECT
TOTAL 774 774 774 3
11th St & Sparks St Pavement Rehab (25/ 26 CDBG) ola25001 Environmental CDBG 230 Design
20 MSR / 65 Right -
of -Way RAC Construction
Engineering 45 EVWD Construction
230 Public
Outreach Project
Management PROJECT
TOTAL 295 295 295 4
Pacific Street ( Joint Project with SB County - City' s Share) str22001 Environmental SBCo Design
MSR / 401 Right -
of -Way RAC 8 Construction Engineering Construction
409 Public
Outreach Project
Management PROJECT
TOTAL 409 409 409 5
Sector A & B Pavement Rehab str23003 Environmental
GCFPmp 653 Design
60 MSR I 1, 175 Right -
of -Way SB 1- RMRA 1, 088 Construction
Engineering 93 RAC 33 Construction
2, 934 MOE 145 Public
Outreach Project
Management 7 PROJECT
TOTAL 67 3, 027 3, 094 3 094 6
Sector A, B,& C Pavement Maintenance str250o2 Environmental GCFPmp Design
Right -
of -Way MSR I 1, 500 Construction
Engineering 100 SB 1-RMRA Construction
1, 400 Public
Outreach Project
Management PROJECT
TOTALI 1, 500 1 500 1, 500 7
Sector CPavement Rehab str25001 Environmental
GCF Pmp 326 Design
50 Right -
of -Way MSR / 787 Construction
Engineering 100 SB 1-RMRA 793 Construction
1, 756 Public
Outreach Project
Management PROJECT
TOTAL 1, 906 1, 906 1 1 906 8
26- 27 Pavement Rehab (26/ 27 CDBG) oI226001 Environmental CDBG 230 280
369
City of Highland
Capital Improvement Program ( CIP) FY 2024/ 2025- 2028/ 2029 IN 1, 000' s)
PROJECT 24/ 25 25/ 26 26/ 27 27/ 28 28/ 29
City Project Number and Fund
Sources and Amounts
Design 20 MSR/ 65
Right -of -Way RAC
Construction Engineering 45 EVWD
Construction 230
Public Outreach
PROJECT TOTAL 295 1 $ 295 295
9 Sector D Pavement Rehab and Maintenance str26001
Environmental GCF Pmp 50
Design 50 MOE 145
Right -of -Way MSR I 800
Construction Engineering 100 SB 1- RMRA 753
Construction 1, 598
Public Outreach
PROJECT TOTAL 1. 748 1 748 1 748
10 27- 28 Pavement Rehab ( 26/ 27 CDBG) ola27001
Environmental CDBG 230
Design 20 MSR / 65
Right -of -Way
Construction Engineering 45
Construction 230
Public Outreach
PROJECT TOTAL 295 i $ 295 295
11 Sector E Pavement Rehab and Maintenance str27001
Environmental GCFPmpl 50
Design 50 MOE
Right -of -Way MSR I 800
Construction Engineering 100 SB 1- RMRA 793
Construction 1, 493
Public Outreach
PROJECT TOTAL 511 1, 5931 1 643
12 28- 29 Pavement Rehab ( 27/ 28 CDBG) ola28001
Environmental CDBG 230
Design 20 MSR / 65
Right -of -Way MOE 145
Construction Engineering 45
Construction 375
Public Outreach
PROJECT TOTAL 440 440 440
PAVEMENT MANAGEMENT PROGRAM 1, 241 11, 139 2, 143 3, 481 440 16, 801 18, 444 281
370
City of Highland
Capital Improvement Program ( CIP) FY 2024/ 2025- 2028/ 2029 IN $ 1, 000' s
PROJECT 24/ 25 25/ 26 26/ 27 27/ 28 28/ 29
City Project Number and Fund
Sources and Amounts

STORM DRAINS
1 5th Street Storm Drain ( Connection to Ci Creek) str070o4a Environmental 20 50 RDA- 07 1, 565
Design 15 10 GCF 200
Right -of -Way
Construction Engineering 200
Construction 1, 430
Public Outreach
PROJECT TOTAL 60 1 705 1 765 1 765
2 Sycamore Storm Drain and Trail sdro60o2
Environmental 20 40 GCF 63
Design 10 5 RDA- 07 42
Right - of -Way Unfunded 900
Construction Engineering 100 D/ F- Park 400
Construction 1, 200
Public Outreach
PROJECT TOTAL 45 60 1. 300 1 $ 1405 1405
3 Bledsoe Creek Outlet Repair ( s/ o Highland ave) sdr17001 Environmental 4 D/F- Loc 16
Design GCF
Right - of -Way Unfunded 1, 950
Construction Engineering 200
Construction 1, 750
Public Outreach
PROJECT TOTAL 16 1, 950 1 1, 966 1 966
4 Elder Gulch Storm Drain sdr19001
Environmental 70 DIF-Flood 795
Design 15 110 GCF 700
Right -of -Way
Construction Engineering 150
Construction 1, 150
Public Outreach
PROJECT TOTAL 15 1 1, 480 1
1495 1, 495
5 Elder Creek/ Plunge Creek Confluence ( Lead Agency: County of San Bernardino) SBCO Project Environmental
SBCFCD15M*
Design no City funds
Right - of -Way
Construction Engineering
Construction
Public Outreach

PROJECT TOTAL
STORM DRAINS 136 1 3, 245 1
3, 250 6, 631 6, 631
282
371
City of Highland
Capital Improvement Program ( CIP) FY 2024/ 2025- 2028/ 2029 IN $ 1, 000' s)
PROJECT 24/ 25 25/ 26 26/ 27 27/ 28 28129
City Project Number and Fund
Sources and Amounts

SIGNALS
1 ISignal Coordination ( AGA)
Environmental AB2766 376
Design
Right -of -Way
Construction Engineering
Construction 72 72 76 76 80
Public Outreach
PROJECT TOTAL 72 72 76 76 80 376 376
2 Citywide Signal Pedestrian Head Installation ( HSIP Cycle 10) sig21001 Environmental HS/ P 130
Design
Right - of -Way
Construction Engineering 20
Construction 110
Public Outreach
PROJECT TOTAL 130 130 130
3 Base Line/ Starbucks Traffic Signal sig23001
Environmental RDA- 07 250
Design Developer 715
Right -of -Way Unfunded 335
Construction Engineering
Construction 1, 300
Public Outreach
PROJECT TOTAL 1, 300 1 1300 1, 300
4 IChurch St/ Love St Signal & Citywide Signal Head Retroreflectivity sig25001 Environmental HBP 1, 393
Design 112 MSR l 156
Right -of -Way
Construction Engineering 154
Construction 1, 283
Public Outreach
PROJECT TOTAL 112 1 1, 437 Is 1549 1 1549
5 Base Line & Greenspot Corridor Signal Equipment Upgrades sig25002 Environmental
Measure/ -
TMS
1, 004
Design 80 MSR l 110
Right -of -Way AB2766 225
Construction Engineering 100
Construction 1, 159
Public Outreach
PROJECT TOTAL 80 1, 259 1, 339 1, 339
SIGNALS 202 1 264 2, 772 76 1, 380 1
4, 694 4, 694
283
372
City of Highland
Capital Improvement Program ( CIP) FY 2024/ 2025- 2028/ 2029 IN $ 1, 000' s)
PROJECT 24125 25/ 26 26/ 27 27128 28/ 29
City Project Number and Fund
Sources and Amounts

STREETS
1 I High land/ Red lands Regional Connector ( SBCTA Lead - Highland and Redlands Joint Project) str15002 Environmental 500 Measure I
Design
Right -of -Way 8, 600
ConstructionEngineering Unfunded 15, 100
Construction 6, 000
Public Outreach
PROJECT TOTAL 1 $ 15, 100 1 $ 15, 100 15 100
2 Victoria Avenue Storm Drains, Street Imps and Pavmt Rehab ( 9th St to 3rd St) str17002 Environmental 40 Earmarks 875
Design 220 40 SMBMI- IGG 132
Right -of -Way 875 CCF 6, 900
Construction Engineering 382 COSB 1, 150
Construction 7, 700 GCF 310
Public Outreach
PROJECT TOTAL 320 1 $ 9, 022 1 $ 25 1 $ 1 $ 9, 3671 9 367 3 3rd St ( Palm to 5th)/ 5th St (Victoria to SR- 210)/ Palm Ave and Central Ave ( 3rd to 5th) str18001 Environmental MOE
Design RDA- 07 99
Right -of -Way SB1- LPP 41
Construction Engineering 75 EDA
Construction 65 75 IVDA 54
Contingency 58 SMBMI 54
PROJECT TOTAL 202 1 $ 75 1 $ 277 277
4 Highland Regional Connector str22002
Environmental MSR / 286
Design 10 Carbon Reduc. 702
Right -of -Way EVWD
Construction Engineering 89 SBCo
Construction 874
Public Outreach
PROJECT TOTAL 988 988 988
5 Sign Replacement Phase 1 ( City- wide) str23004
Environmental SB 1- RMRA 200
Design 5 GCFPmp 15
Right -of -Way
Construction Engineering 10
Construction 200
Public Outreach
PROJECT TOTAL 215 I $ 2151 215
6 Sign Replacement Phase 2 ( City- wide) str24002
Environmental SB 1- RMRA 200
Design 5 GCFPmp 15
Right -of -Way
Construction Engineering 10
Construction 200
Public Outreach
PROJECT TOTAL 215 215 215
7 Greenspot Road Parkway & Median Improvements str23002 Environmental RDA- 07 1, 096
Design 75
Right -of -Way
Construction Engineering 65
Construction 951
Public Outreach
PROJECT TOTAL 1, 096 1, 096 1, 096
8 Base Line & SR210 Improvements ( Striping, Public Art, and Landscaping) str25001 Environmental RDA- 07 283
Design 50 Developer 17
Right -of -Way
Construction Engineering 50
Construction 200
Public Outreach
PROJECT TOTAL 300 I 300 300
9 5th Street Corridor Improvements ( Joint Project with COSB, San Manuel IVDA) strxxxxx Environmental 1, 397
Design 1, 397 Unfunded 1 22, 064
Right -of -Way 1, 118 1
284
373
City of Highland
Capital Improvement Program ( CIP) FY 2024/ 2025- 2028/ 2029 PROJECT 24/ 25 25/ 26
Construction Engineering - -
Construction - -
Public Outreach - -
PROJECT TOTAL $ - $ $
STREETS1 $ 2, 606 1 $ 24,712 1 $

SIDEWALKS
9th St Transit
Right -of -Way 90
Construction Engineering 70 25
Construction 170 642
Public Outreach
PROJECT TOTAL 340 667 $
le Sidewalk Repairs
Environmental
Design 40
Right -of -Way
Construction Engineering 75
Construction 425
Public Outreach
PROJECT TOTAL 555 $
SIDEWALKS 340 1, 222 $
Environmental
Design
Right -of -Way
Construction Engineering 19 190
Construction 200 1, 379
Public Outreach
PROJECT TOTAL 225 1, 569 $
City Hall Office Remodel
Environmental
Design 50
Right -of -Way
Construction Engineering
Construction
Public Outreach
Project Number and Fund
26/ 27 27/ 28 28/ 29
Sources an
1, 304
15,675
1, 113
22, 064 $ 22, 064 $
240 $ $ 22, 064 $ 49, 621 $
ucal ptus Drto Victoria Ave) swk19001
MSRI
Art3
3 1. 007 S
d Amounts
22, 064
49,621
577
430
1 007
540
15 555
1, 562
234
1, 560
5001
PROJECT TOTAL 50 450 1 $ 1 $ 500 500
FACILITIES 225 1 $ 1, 619 1 $ 450 1 $ 1 $ 2, 294 1 $ 2, 294 OPERATIONS and MAINTENANCE
1 Public Works O& M No Proj. No.

Environmental Gas Tax 9, 002
Design SB 1- RMRA 3, 000
Right -of -Way
Construction Engineering
Construction
Public Outreach I
PROJECT TOTAL 2, 068 2, 354 2, 436 2, 525 2, 619 12, 002 12, 002 OPERATIONS and MAINTENANCE 2, 068 2, 354 2, 436 2, 525 2, 619 1ZO02 12, 002 TOTAL 5-YEAR CIP EXPENDITURES 7, 454 52, 914 36, 750 43, 811 85,613 226, 541 226, 541 285
374
City of Highland
Capital Improvement Program ( CIP) FY 2024/ 2025- 2028/ 2029 PROJECT 24/25 25/ 26 26/ 27 27/ 28 28/ 29
City Project Number and Fund
Sources and Amounts
SUMMARY OF EXPENDITURES ( in $ 1, 000' s)
BRIDGES 107, 050
INTERCHANGES 24, 243
PAVEMENT MANAGEMENT PROGRAM 18, 444
STORM DRAINS 6, 631
SIGNALS 4, 694
STREETS 49,621
SIDEWALKS 1, 562
FACILITIES 2, 294
OPERATIONS and MAINTENANCE 12, 002
TOTAL OF 5- YEAR CAPITAL IMPROVEMENT PROGRAM EXPENDITURES 226, 541 SUMMARY OF EXPENDITURES ( in $ 1, 000' s)
City Ci Funds Unfunded
Grant
Other
Agency
Ctty
AB2766
out oast it Quality Management DistrictSubvention
Pro ram
601
CDBG CDBG ( Community Development Block Grant) 1, 501
D/ F- Facilities DIF- Facilities 500
DIF-Flood DIF- Flood ( Development Impact Fees - Flood Control) 795 DIF- Loc DIF- Loc ( Development Impact Fees - Local Circulation) 16 DIF- Park DIF- Park ( Development Impact Fees - Parks & Recreation Facilities) 400 DIF- Reg DIF- Reg ( Development Impact Fees - Regional Circulation) 769 DIF (5th St) DIF- Reg ( Development Impact Fees - Regional Circulation 5th St) 697 Gas Tax Gas Tax 9, 002
GCF GCF ( General Capital Financing) 3, 181
GCF Pmp Pavement Impact Fee 1, 109
Insurance Insurance Fund 540
IVDA- Agmt IVDA- Agmt ( Inland Valley Development agency Agreement) 2, 674 MOE MOE ( Maintenance of Effort) 580
MSR I MSR I ( Measure 1) 8, 923
Measure I - TMS Valley Measure I Traffic Management System 1, 004 RDA- 07 RDA- 07 ( Redevelopment Agency 2007 Bonds) 4, 501 SB 1- RMRA SB1- RMRA ( Senate Bill 1- Road Repair and Accountability Act of 2017) 7, 827 County Funds Unfunded Grant
Other
q enc
city
Art 3 Art 3 ( Transportation Development Authority Article 3) 430 MSR I - Mjr St
DIF- Loan
MSR I- Mjr- St ( Measure I Major Street) 8, 992
SBCFCD
bernaramo County mood
State Funds Unfunded Grant
Other
A enc
city
Caltrans Caltrans ( California Department of Transportation) 1, 250 RAC RAC ( CalRecycle Rubberized Pavement Program) 134
SB1- LPP SB 1- LPP ( Senate Bill 1- Local Partnership Program) 41 SMBMI- IGG SMBMI- IGG ( San Manuel Band of Mission Indians Indian Gaming Grant) 990 Federal Funds Unfunded Grant
Other
Agency
city
Carbon Reduc. Carbon Reduction -Grant 702
Earmarks Earmarks ( Federal Earmark Repurposing) 3, 875 HBP HBP ( Highway Bridge Program) 95, 678
HSIP HSIP ( Highway Safety Improvement Program) 130
RTP RTP ( Recreational Trails Program) 1, 560
286
375
City of Highland
Capital Improvement Program ( CIP) FY 2024/ 2025- 2028/ 2029 IN $ 1, 000's
PROJECT 24/ 25 25/ 26 26/ 27 27/ 28 28/ 29
City Project Number and Fund
Sources and Amounts
Other Agency Funds Unfunded Grant
Other
A enc
City
CCF SMBMI- CFF ( San Manuel Band of Mission Indian Community Credit Fund) 6, 900 COR ICOR ( City of Redlands Match Fund) 121
COSB COSB ( City of San Bernardino Match Fund) 1, 600
Developer Various Developers 732
IVDA IVDA ( Inland Valley Development Agency Match Fund) 54 SMBMI SMBMI ( San Manuel Band of Mission Indian Match Fund) 54 Unfunded Unfunded 51, 445
SOURCE FUNDING TOTALS 51, 445 104, 790 25, 544 43, 119
Funding Source Percentages 22. 87% 46. 59% 11. 36% 19. 17% TOTAL 5-YEAR CIP EXPENDITURES 224, 898
287
376
288
377
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290
379

CITY OF HIGHLANDIHOUSING AUTHORITY/ SUCCESSOR AGENCY
2025- 2027 BIENNIAL BUDGET
ABBREVIATIONS and ACRONYMS
AB - Assembly Bill
ACFR - Annual Comprehensive Financial Report
ADA - Americans with Disabilities Act
Admin- Administrative
AQMD - Air Quality Management District
Asst. - Assistance or Assistant
ATP - Active Transportation Funds
Art 3 - Article 3
Brg - Bridge
BSAR - Building Standards Administration Revolving
CAL - ID - California Identification Program
CALeVIP - California Electric Vehicle Infrastructure Program CAMP - California Asset Management Program
CCF - Community Credit Fund
CDBG - Community Development Block Grant
CDF - California Department of Forestry
CFD - Community Facilities District
CIP - Capital Improvement Program
CIRA — California Intergovernmental Risk Authority
Comm. - Community
COPS - Citizen' s Option for Public Safety
COR - City of Redlands
291
380

CITY OF HIGHLAND/ HOUSING AUTHORITY/ SUCCESSOR AGENCY
2025-2027 BIENNIAL BUDGET
ABBREVIATIONS and ACRONYMS
COSB - County of San Bernardino/ City of San Bernardino CRV - California Redemption Value
CSA - County Service Area
CSMFO - California Society of Municipal Finance Officers CTD - Community Trails District
CVC - California Vehicle Code
Dept. - Department
Dev. - Developer or Development
DIF - Development Impact Fees Also known as AB 1600
Dir. - Director
Dist. - District
DOF - California State Department of Finance
D/ S - Debt Service
EDA - Economic Development Administration
EDI - Economic Development Initiative
ELC - Environmental Learning Center
Eng. - Engineering
EPA - Environmental Protection Agency
EVWD - East Valley Water District
FEMA - Federal Emergency Management Agency
FHWA - Federal Highway Administration
FPPC - Fair Political Practices Commission
292
381

CITY OF HIGHLAND/ HOUSING AUTHORITY/ SUCCESSOR AGENCY
2025- 2027 BIENNIAL BUDGET
ABBREVIATIONS and ACRONYMS
FTE - Full Time Equivalent
GAAFR - Governmental Accounting Auditing and Financial Reporting GAAP - Generally Accepted Accounting Principles
GASB - Governmental Accounting Standards Board
GCF - General Capital Financing Fund
Gen. - General
GFOA - Government Finance Officers Association
GIS - Geographic Information System
Gov' t - Government
GPA - General Plan Amendment
HA - Housing Authority
HBP - Highway Bridge Program
HCD - Housing and Community Development
HHW - Household Hazardous Waste
HIT - Highland Improvement Team
HSIP - Highway Safety Improvement Program
HUD - Housing and Urban Development
Ich - Interchange
IGG - Indian Gaming Grant
Ins. - Insurance
Int. - Interest
IRS - Internal Revenue Service
293
382

CITY OF HIGHLAND/ HOUSING AUTHORITY/ SUCCESSOR AGENCY
2025-2027 BIENNIAL BUDGET
ABBREVIATIONS and ACRONYMS
IVDA - Inland Valley Development Agency
JAG - Justice Assistance Grant
JPA - Joint Powers Agreement
LAFCO - Local Agency Formation Commission
LAIF - Local Agency Investment Fund
LED - Light Emitting Diodes
LOCC - League of California Cities
Low/ Mod - Low & Moderate
LMD - Landscape Maintenance District
LMIH - Low and Moderate Income Housing
LPP - Local Partnership Program
LRSP - Local Roadway Safety Plan
MSR I - Measure I
MSRC - Mobile Source Reduction Committee
Misc. - Miscellaneous
MOE — Maintenance of Effort
MWD - Municipal Water District
NPDES - National Pollutant Discharge Elimination System 0& M - Operations and Materials
OB - Oversight Board
Ola - Overlay
PARSAC - Public Agency Risk Sharing Authority of California 294
383

CITY OF HIGHLAND/ HOUSING AUTHORITY/ SUCCESSOR AGENCY
2025- 2027 BIENNIAL BUDGET
ABBREVIATIONS and ACRONYMS
PERS - Public Employees Retirement System
PMD - Parks Maintenance District
PNRS - Projects of National and Regional Significance
POP - Problem Oriented Policing
Prog. - Program
Prop. - Proposition
RAC - Rubberized Asphalt Concrete
RDA - Redevelopment Agency
Reg. - Regular
RMRA — Road Maintenance and Rehabilitation Account
ROPS - Recognized Obligation Payment Schedule
RPTTF - Revenue Property Tax Transfer Fund
RTP — Recreation Trails Program
SA - Successor Agency
SANBAG - San Bernardino Association of Governments
SARDA - Successor Agency to the Redevelopment Agency
SB - Senate Bill
S. B. - San Bernardino
SBCFCD - Bernardino County Flood Control District
S. B. Cc - San Bernardino County
SBCTA - San Bernardino County Transportation Authority
SCE - Southern California Edison
295
384

CITY OF HIGHLAND/ HOUSING AUTHORITY/SUCCESSOR AGENCY
2025- 2027 BIENNIAL BUDGET
ABBREVIATIONS and ACRONYMS
Sdr - Storm Drain
Sig - Signal
SLID - Street Light District
SLPP - State and Local Partnership Program
SLTPP - State and Local Transportation Partnership Program SMBMI - San Manuel Band of Mission Indians
SMIP - Strong Motion Instrumentation Program
SMARA - State Mining and Reclamation Act
SR - State Route
SR2S - Safe Routes to Schools ( State Grant)
SRTS - Safe Routes to Schools ( Federal Grant)
S/ SDMD - Street & Storm Drain Maintenance District
Str - Street
Svcs. - Services
Swk - Sidewalk
TDA - Transportation Development Act
TOT - Transient Occupancy Tax
USA - Underground Service Alert
VFI - Valley Freeway Interchange
VLF - Vehicle License Fee
Vol. - Volunteer
WDA - Waste Delivery Agreement
296
385

CITY OF HIGHLAND/ HOUSING AUTHORITY/ SUCCESSOR AGENCY
2025- 2027 BIENNIAL BUDGET

GLOSSARY
The following list of terms is commonly used financial terms ALLOCATE — To divide a lump -sum appropriation, which is designated for expenditure by specific organization units and/ or for specific purposes, activities, or objects.

APPROPRIATION — An authorization made by the City Council which permits expenditures of cash resources to occur.

ASSESSED VALUATION — A dollar value placed on real estate or other property by San Bernardino County as a basis for levying property taxes.

AUDIT — Conducted by an independent Certified Public Accounting ( CPA) firm; the primary objective of an audit is to determine if the City's financial statements present the City's financial position and results of operations in conformity with generally accepted accounting principles.

BALANCED BUDGET — A budget in which planned expenditures do not exceed projected funds available.

BALANCE SHEET — A financial statement reporting the organization' s assets, liabilities, and equity activities.

BUDGET — The document created by staff and approved by the City Council which establishes the broad policy guidance concerning the utilization of the City's financial resources.

BUDGET CALENDAR — A schedule of dates, which is followed in the preparation, adoption, and administration of the budget.

CONTINUING APPROPRIATION — Funds committed for a previous fiscal year expenditure, which were not spent in the year of appropriation but are intended to be used in the succeeding year. The most common example is an appropriation for a capital project.

CONTRACTUAL SERVICES — Services rendered to City activities by private firms, individuals, or other governmental agencies. Examples of services include building and safety, law enforcement and fire protection.

DEPARTMENT — A major organizational unit which has been assigned overall management responsibility for an operation, or a group of related operations within a functional area.

ENCUMBRANCE — The legal commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure.

EXPENDITURE — The outflow of funds paid for goods or services obtained.

FEES FOR SERVICES — Charges paid to the City by users of a service to help support the costs of providing that service.
297
386

CITY OF HIGHLAND/ HOUSING AUTHORITY/SUCCESSOR AGENCY
2025- 2027 BIENNIAL BUDGET

GLOSSARY
FISCAL YEAR ( FY) — The beginning and ending period for recording financial transactions. The City has specified July 1 to June 30 as its fiscal year.

FRANCHISE FEE — A franchise fee is charged for the privilege of using public right- of-way and property within the City for public or private purposes.

FUND - An accounting entity that records all financial transactions for specific activities or government functions. The generic fund types used by the City are: General, Special Revenue, Debt Service, and Capital Project.

FUND BALANCE - The excess of current assets over current liabilities and represents the cumulative effect of revenues and other financing sources over expenditures and other financing uses.

GENERAL FUND - The primary operating fund of the City, all revenues that are not allocated by law or contractual agreement to a specific fund are accounted for in the General Fund.

GRANT - Contributions of cash or other assets from another governmental agency to be used or expended for a specified purpose, activity, or facility.

INFRASTRUCTURE - The City's basic facilities, (e. g., streets, water, sewer, public buildings and parks).

LIABILITY - A claim on the assets of an entity.

OPERATING BUDGET - The portion of the budget that pertains to daily operations providing governmental services.

RESERVE - A portion of fund balance that is legally restricted for a specific purpose and is, therefore, not available for general appropriation.

REVENUE - Funds that the government receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, grants, shared revenues, and interest income.

RISK MANAGEMENT - An organized attempt to protect an organization' s assets against accidental loss in the most cost- effective manner.

SALES TAX - A tax on the purchase of goods and services that is distributed by the State based on point of sale.

SPECIAL ASSESSMENT - A levy made against certain properties to defray part, or all of the costs of a specific improvement or service deemed to primarily benefit those parties.

TRUST AND AGENCY FUNDS - Also known as Fiduciary Fund Types, these funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations, or other governmental agencies.
298
387
RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF HIGHLAND, CALIFORNIA, ADOPTING A BIENNIAL BUDGET FOR FISCAL YEARS 2025- 2027
WHEREAS, Government Code Section 53901 requires each local agency to file with the County Auditor a copy of its annual budget, unless exempted by the County Auditor; and WHEREAS, a local agency must adopt a budget with estimates of expenditures and revenues for the fiscal year; and
WHEREAS, the biennial budget will fund the Work Program for the City of Highland.

NOW, THEREFORE, the City Council of the City of Highland does hereby resolve the following:

SECTION 1. That the biennial budget for fiscal years 2025- 2027, a condensed copy of which is attached as Exhibit A and made a part hereof, and is hereby adopted for the City of Highland, with total estimated revenues of $ 58, 292, 450 and $ 75, 296, 240, estimated fund balance reserves of $ 74, 681, 023 and $ 71, 656, 548, and total estimated expenditures of $80, 047,645 and $ 78, 320, 715 for fiscal years 2025- 2026 and 2026- 2027 respectively.

PASSED, APPROVED AND ADOPTED this 10th day of June 2025.

Penny Lilburn, Mayor
ATTEST:

Alondra Munoz, City Clerk
299 388
RESOLUTION NO. HA2025

A RESOLUTION OF THE HIGHLAND HOUSING AUTHORITY OF THE

CITY OF HIGHLAND, CALIFORNIA, ADOPTING A BIENNIAL BUDGET FOR FISCAL YEARS 2025- 2027
WHEREAS, Pursuant to Health and Safety Code Section 34175( b), on February 1, 2012, all assets, properties, contracts, leases, books and records, buildings and equipment of the former Highland Redevelopment Agency transferred to the control of the Successor Agency to the Highland Redevelopment Agency by operation of law; WHEREAS, Pursuant to Health and Safety Code Section 34175( b), the City Council of the City of Highland adopted Resolution No. 2012- 005 electing for the City not to retain the housing functions previously performed by the former Agency, and determining that all of the assets, as allowed by law, and all rights, powers, liabilities, duties and obligations associated with the housing activities of the former Agency be transferred to the Highland Housing Authority;
WHEREAS, the Housing Authority would like to adopt a biennial budget in conjunction with the City of Highland 2- year budget process;
NOW, THEREFORE, the Highland Housing Authority does hereby resolve the following:

SECTION 1. That the biennial budget for fiscal years 2025- 2027, a condensed copy of which is attached as Exhibit A and made a part hereof, and is hereby adopted for the Housing Authority, with total estimated revenues of $ 240, 465 and $ 246, 605, estimated fund balance reserves of $ 4, 523, 647 and $ 4, 504, 432, and total estimated expenditures of $ 271, 345 and $ 265, 820 for fiscal years 2025- 2026 and 2026- 2027 respectively.

PASSED, APPROVED AND ADOPTED this 10th day of June 2025.

Penny Lilburn, Chairman
ATTEST:

Alondra Munoz, Secretary
300
389
RESOLUTION NO. SARDA 2025-

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE SUCCESSOR AGENCY

TO THE HIGHLAND REDEVELOPMENT AGENCY OF THE CITY OF HIGHLAND, CALIFORNIA, ADOPTING A BIENNIAL BUDGET FOR FISCAL YEARS 2023- 2025 WHEREAS, Pursuant to Health and Safety Code Section 34191. 6( b), a Successor Agency ( the " Successor Agency") can submit a " Last and Final" ROPS in lieu of an annual ROPS;
WHEREAS, a " Last and Final ROPS" must be approved by the Successor Agency, the Oversight Board and the State Department of Finance ( DOF) and includes all expenditures through the end of the Agency;
WHEREAS, on January 23, 2018, the Successor Agency to the Highland Redevelopment Agency approved the Last and Final ROPS for expenditures through June 30, 2038; WHEREAS, on April 12, 2018, the Oversight Board of the Successor Agency to the Highland Redevelopment Agency approved the Last and Final ROPS for expenditures through June 30, 2038;
WHEREAS, on August 23, 2018, the DOF approved the Last and Final ROPS for expenditures through June 30, 2038;
WHEREAS, the Successor Agency would like to adopt a biennial budget in conjunction with the City of Highland and Highland Housing Authority 2- year budget process; NOW, THEREFORE, the Board of Directors of the Successor Agency to the Highland Redevelopment Agency of the City of Highland does hereby resolve the following:

SECTION 1. That the biennial budget for fiscal years 2025- 2027, a condensed copy of which is attached as Exhibit A and made a part hereof, and is hereby adopted for the Successor Agency, with total estimated revenues of $ 7, 250, 020 and $ 7, 169, 240, estimated fund balance reserves of $ 3, 496, 685 and $ 3, 496. 685, and total estimated expenditures of $ 7, 250, 020 and $ 7, 169, 240 for fiscal years 2025- 2026 and 2026- 2027 respectively.

PASSED, APPROVED AND ADOPTED this 10th day of June 2025.

Penny Lilburn, Chair
ATTEST:

Alondra Munoz, Secretary
301
390