Highland City Council
June 24, 2025

CITY OF HIGHLAND

CITY COUNCIL AGENDA
Adjourned Regular Meeting
June 24, 2025 at 6: 00 PM
City Hall Donahue Council Chambers
27215 Base Line, Highland CA 92346

COUNCILMEMBERS
Penny Lilburn, Mayor
District 3
Larry McCallon, Mayor Pro Tern
District 5
Gregory Hogan, Councilmember
District 1
Jimmy Saldana, Councilmember
District 2
John P. Timmer, Councilmember
District 4
STAFF
Carlos Zamano, City Manager
Lawrence Mainez, Community Development Director
Leticia Nava -Cruz, Director of Administrative Services/ City Treasurer Octavio Duran Jr., Public Works Director/ City Engineer Maricela Marroquin, City Attorney
Alondra Munoz, City Clerk

MISSION STATEMENT
Highland is dedicated to the betterment of the individual, the family, the neighborhood and the community.

The City Council and the staff of Highland are dedicated to providing the quality of public facilities and services that its citizens are willing to fund and will do so as efficiently as possible. 909) 864- 6861
1 www.cityofhighland. org
City Council Adjourned Regular Meeting Agenda June 24, 2025 In compliance with the Americans with Disabilities Act (ADA), if you need special assistance, please contact the City Clerk' s office at ( 909) 864- 6861, ext. 226, at least 72 hours prior to the meeting for any requests for reasonable accommodations, including interpreters.

Pursuant to Government Code Section 54957. 5, any disclosable public records related to an open session item on a regular meeting agenda and distributed by the City of Highland to all or a majority of the City Council less than 72 hours prior to that meeting are available for public inspection at City Hall, 27215 Base Line, Highland, CA 92346, during normal business hours.

Levine Act: Pursuant to Government Code Section 84308, any party to a City proceeding must disclose on the record any campaign contributions made to a member of the City Council ( or commission) in excess of $250 in the past 12 months. This disclosure requirement includes contributions by the party's agent and aggregated contributions from persons or entities related to the party. Please make the disclosure as soon as possible, but no later than the beginning of the proceeding.

CITY COUNCIL ADJOURNED REGULAR MEETING
JUNE 24, 2025 - 6: 00 p. m.

AGENDA

CALL TO ORDER
This meeting is an adjourned regular meeting of the City Council originally held on Tuesday, June 10, 2025.

ROLL CALL

PUBLIC COMMENT ( ITEMS NOT ON THE AGENDA)
To address the City Council, please complete a speaker form located at the entrance and give it to the City Clerk prior to the beginning of the meeting. Your name will be called when it is your turn to speak. State Law prohibits the City Council from acting on any item not on the agenda.

Individual speakers are limited to three ( 3) minutes each. For those wishing to make public comments by email, please submit your comments by 5. 00 p. m. on June 24, 2025, to the City Clerk at publiccomment( cD_cityofhighland. orq. If you are submitting a public comment pertaining to an item on the June 24, 2025 agenda, please identify the agenda item number in the subject line. Emailed comments submitted by a speaker that also appears in person to address the same matter will not be read into the record.

CITY COUNCIL LEGISLATIVE
Contract with the California Department of Forestry and Fire Protection ( CAL FIRE) for the Period of July 1, 2025 - June 30, 2030.

RECOMMENDATION: The Finance/ Personnel Subcommittee recommends the City Council:
1) Approve the proposed CAL FIRE contract for the period of July 1, 2025 - June 30, 2030 and authorize the Mayor to sign the contract; and
2) Adopt the attached Resolution approving the proposed contract.

2. Tract 20387 - Final Map Approval
RECOMMENDATION: That the City Council approve the Final Map for Tract No. 20387.

2 City Council Adjourned Regular Meeting Agenda June 24, 2025

CITY COUNCIL PUBLIC HEARING
The order of business for Public Hearings shall be:
1) Mayor opens Public Hearing;
2) Staff presentation;
3) Applicant/ Representative presentation;
4) Speakers in favor of proposal,
5) Speakers in opposition to proposal;
6) Applicant rebuttal;
7) Mayor closes Public Hearing;
8) Council discussion, motion and vote.

Once the Public Hearing is closed, no further testimony is taken.

3. Resolution No. 2025- Adopting a Biennial Budget for Fiscal Years 2025- 2027 RECOMMENDATION: That the City Council adopt Resolution No. adopting a Biennial Budget for Fiscal Years 2025- 2027.

CLOSED SESSION

CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Significant exposure to litigation pursuant to Government Code Section 54956. 9( d)( 2) and/ or ( d)( 3): One case.

ANNOUNCEMENTS

ADJOURN
Regular Meetings
Effective March 1, 2022, pursuant to Resolution No. 2022- 001, the regular City Council meetings will be held once a month on the second Tuesday of each month. The next regular meetings of the City Council for 2025 are as follows: July 8, August 12, September 9, October 14, November 12, December 9.

I, Alondra Munoz, City Clerk, certify I caused to be posted this Agenda on or before June 19, 2025, by 5: 30 p. m., on our website at www.cityofhighland. org and in the following designated areas: Highland Branch Library ( 7863 Central Avenue), Fire Station No. 1 ( 26974 Base Line), and City Hall ( 27215 Base Line).

Date: June 19, 2025
Alondra unoz
City Clerk

3 STAFF REPORT
Git` 6, . COUNCIL
DATE: June 24, 2025
FROM: Carlos Zamano, City Manager
PREPARED BY: Leticia Nava -Cruz, Director of Administrative Services/ City Treasurer ,Qh SUBJECT: Contract with the California Department of Forestry and Fire Protection — Cal -Fire) for the period of July 1, 2025 — June 30, 2030.

RECOMMENDATION: The Finance Subcorrtm ttee recommends the City Council:

1. Approve the proposed Cal -Fire contract for the period of July 1, 2025 — June 30, 2030 and authorize the Mayor to sign the contract &

2. Adopt the attached Resolution approving the proposed contract.

FISCAL IMPACT: Not to exceed amount of $ 46, 437, 819 over the 5 year contract for Fire Prevention and Paramedic services.

PUBLIC NOTICE: The agenda for this item was posted at the three required locations.

BACKGROUND: Staff is recommending that the City Council approve the Cal -Fire Non - Municipal Staffing Cooperative Agreement.

As part of Cal Fire' s recent MOU negotiations, the standard work week has been reduced from 72 to 66 hours. To meet this new requirement, a third platoon is being added at each station. Cal Fire is actively working with the City to integrate the additional personnel required for the third platoon, helping balance the increased staffing costs while maintaining high service levels.

These changes reflect a proactive approach to improving operational efficiency, firefighter wellbeing, and public safety in the City of Highland.

The numbers provided by Cal Fire are built upon worst case scenario. Meaning, all positions ( FRI, FFIIP, FAE, FC- P, FC, & BC) are based on a 25 year employee, at top step, with longevity, overtime calculations, and a 5% increase on top of all of that. Highland is invoiced on actual costs and historically, the actual costs have come in significantly under the contract amounts. However, Highland Approved
Denied ,
Continued
Tabled
Motion Second Agenda Itern No.

Ayes
Noes
Abstain
Absent
s
City C
File No.
1 does budget at the contract amount to be conservative. The City Attorney has reviewed the proposed agreement.

Cal Fire is also requesting that the attached Resolution be adopted along with the contract.

The Finance Subcommittee reviewed the proposed contract on May 20, 2025, and recommends that the City Council approve the five- year agreement with Cal Fire. Additional discussions took place during the Budget Study Session on May 21, 2025, followed by a final meeting with Cal Fire representatives to finalize the terms of the contract now being submitted for approval.

Attachments:

1. Proposed Resolution with Exhibit A "Proposed Agreement July 1, 2025- June 30, 2030 2 Attachment 1
Proposed Resolution with Exhibit A "Proposed contract July 1, 2025 — June 30, 2030" 3 RESOLUTION NO. 2025 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND, CALIFORNIA,

APPROVING THE DEPARTMENT OF FORESTRY AND FIRE PROTECTION ( CAL FIRE) AGREEMENT FOR SERVICES FROM JULY 1, 2025 TO JUNE 30, 2030 BE IT RESOLVED, by the City Council of the City of Highland, that said City Council does hereby approve the attached agreement ( Exhibit A) with the California Department of Forestry and Fire Protection ( CAL FIRE) dated June 24, 2025. This agreement provides Fire Protection and Paramedic Services from July 1, 2025 to June 30, 2030.

NOW THEREFORE, BE IT RESOLVED that the Mayor of the City Council of the City of Highland, is authorized to sign and execute said agreement on behalf of the City of Highland.

APPROVED AND ADOPTED this 24th day of June, 2025.

Penny Lilburn, Mayor
ATTEST:

Alondra Munoz, City Clerk
4 Exhibit A
Proposed contract July 1, 2025 — June 30, 2030
5 STATE OF CALIFORNIA— NATURAL RESOURCES AGENCY Gavin Newsom, Governor

DEPARTMENT OF FORESTRY AND FIRE PROTECTION
P. O. Box 944246
SACRAMENTO, CA 94244- 2460
916) 653- 7772
Website: www. fire. ca. gov
June 2, 2025
Liz Brown
26974 Baseline St.

Highland, CA 92346
Chief Brown:

Please find the following documents enclosed:
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ran
r-Y7
1) Full LG- 1 Agreement ( Courtesy Copy) - between the City of Highland and the California Department of Forestry and Fire Protection ( CAL FIRE) for Fire and Paramedic Services during the fiscal years of 2025 through 2030. 1) LG- 1 Agreement Signature Page Please return dated with the wet/docusigned scanned) signatures. ( See email address below)
Additional document required:

Resolution Agreement approved by the board. Please return dated with the wet/ docusigned ( scanned) signatures. ( See email address below) Letter of Intent Signed by your designated official. Please return dated with the wet/docusigned ( scanned) signatures. ( See email address below) Certificate of Insurance Please return via email. ( See email address below) The Resolution must be signed by the same person signing the LG- 1 Agreement.

Once the LG- 1 and additional required documents are complete, please email them to me at alison. hesterly( a)-fire. ca. gov
I will forward the completed package to Cooperative Fire. Please do not mail a copy to Sacramento.

Feel free to contact me at 760-442-2594 or via email if you have any questions and/or concerns.

Respectfully,
Alison Hesterly
Battalion 3511
The Department ofForestry and Fire Protection serves and safeguards the people andprotects theproperty and resources ofCalifornia." 6 COOPERATIVE FIRE PROGRAMS AGREEMENT NUMBER 3CA07223

FIRE PROTECTION REIMBURSEMENT AGREEMENT
LG- 1 REV. 8/ 2024 REGISTRATION NUMBER:

1. This Agreement is entered into between the State Agency and the Local Agency named below:

STATE AGENCY' S NAME
California Department of Forestry and Fire Protection -- ( CAL FIRE)

LOCAL AGENCY' S NAME
City of Highland

2. The term of this Agreement is: July 1, 2025 through June 30, 2030

3. The maximum amount of this $ 46, 437, 819 Forty Six Million, Four Hundred Thirty Seven Thousand, Eight Agreement is: Hundred and Nineteen Dollars and Zero Cents.

4. The parties agree to comply with the terms and conditions of the following exhibits which are by this reference made a part of the Agreement.

Exhibit A — Scope of Work — Includes page 2 ( contact page) in count for Exhibit A 5 pages
Exhibit B — Budget Detail and Payment Provisions 2 pages Exhibit C — General Terms and Conditions ( 02/ 2025) 7 pages Exhibit D — Additional Provisions 11 pages
Exhibit E — Description of Other Services 1 pages
IN WITNESS WHEREOF. this Aareement has been executed by the parties hereto

LOCALAGENCY

LOCAL AGENCY' S NAME
City of Highland
BY ( Authorized Signature) DATE SIGNED( Do not type)
o

PRINTED NAME AND TITLE OF PERSON SIGNING
Penny Lilburn, Mayor

ADDRESS
27215 Baseline Rd. Highland, CA 92346

STATE OF CALIFORNIA

AGENCY NAME
California Department of Forestry and Fire Protection
BY ( Authorized Signature) DATE SIGNED( Do not type)

PRINTED NAME AND TITLE OF PERSON SIGNING
Matthew Sully, Deputy Director, Cooperative Fire Protection ADDRESS P. O. Box 944246, Sacramento, CA 94244- 2460
California Department of General
Services Use Only
7 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 2

EXHIBIT A

COOPERATIVE FIRE PROGRAMS

FIRE PROTECTION REIMBURSEMENT AGREEMENT
The project representatives during the term of this agreement will be:

CAL FIRE Unit Chief: Shane Littlefield Local Agency: City of Highland Name: San Bernard ino- Inyo- Name: Carlos Zamano
Mono Unit
Phone: 909- 881- 6900 Phone: 909- 864- 6861
Fax: 909- 881- 6969 Fax: 909- 862- 3180
All required correspondence shall be sent through U. S. Postal Service by certified mail and directed to:

CAL FIRE Unit Chief: Shane Littlefield Local Agency: City of Highland Section/ Unit: San Bernardino- Inyo- Section/ Unit: City Manager Mono
Attention: Alison Hesterly Attention: Carlos Zamano
Address: 3800 N. Sierra Way Address: 27215 Baseline Rd.

San Bernardino, CA Highland, CA 92346
92405
Phone: 909- 881- 6900 Phone: 909- 864- 6861
Fax: 909- 881- 6969 Fax: 909- 862- 3180
Send an additional copy of all correspondence to:

CAL FIRE
Cooperative Fire Services
P. O. Box 944246
Sacramento, CA 94244- 2460

AUTHORIZATION
As used herein, Director shall mean Director of CAL FIRE. This agreement, its terms and conditions are authorized under the Public Resources Code Sections 4141, 4142, 4143 and 4144, as applicable. 8 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 3

EXHIBIT A

SCOPE OF WORK
Under Public Resources Code Section 4114 and other provisions of law, STATE maintains fire prevention and fire suppression forces including the necessary equipment, personnel, and facilities required to prevent and extinguish forest fires.

The purpose of this agreement is to provide mutually advantageous fire and emergency services through an effective consolidated organization, wherein the STATE is primarily financially responsible for protecting natural resources from vegetation fires and the LOCAL AGENCY is primarily financially responsible for protecting life and property from fires and other emergencies. The LOCAL AGENCY shall have sole authority to establish the fire protection organization and structure needed to meet the determined level of service. This level of service may be based on the LOCAL AGENCY governing board' s established fiscal parameters and assessment of risks and hazards. LOCAL AGENCY personnel providing services under this agreement may include any one or a combination of the following: regular employees, persons temporarily employed and commonly known as volunteers, paid -call firefighters, or others temporarily employed to perform any emergency work or emergency service including, but not limited to fire prevention, fire suppression and emergency medical response.

To comply with the STATE' s mandate for full cost recovery of goods and services provided for others, the LOCAL AGENCY shall be responsible for all STATE costs, both direct and indirect, required to execute the terms of this agreement. These costs shall include, but not be limited to: required training and associated post coverage, employee uniform and Personal Protective Equipment ( PPE) costs.

1. FIRE PROTECTION SERVICES TO BE PROVIDED BY THE STATE STATE provides a modern, full service fire protection and emergency incident management agency that provides comprehensive fire protection and other emergency incident response. STATE designs regional fire protection solutions for urban and rural communities by efficiently utilizing all emergency protection resources. Regional solutions provide the most effective method of protecting the citizens of California at local, county and state levels.

Fire protection services to be provided by STATE under this agreement shall include the following:
check boxes below that apply)
1) Emergency Fire Protection Medical and Rescue Response: services include commercial, residential, and wildland fire protection, prevention and investigation; hazardous materials incident response; emergency vehicle extrication; hazardous conditions response flooding, downed power lines, earthquake, terrorist incident, etc.); emergency medical and rescue response; and public service assistance. Also included are management support services that include fire department administration, training and safety, personnel, finance and logistical support.
2) Basic Life Support Services: emergency medical technician ( EMT) level emergency medical response providing first aid, basic life support ( BLS), airway management, administration of oxygen, bleeding control, and life support system stabilization until patients are transported to the nearest emergency care facility.
3) Advanced Life Support Services: paramedic level emergency medical response providing early advanced airway management, intravenous drug therapy, and life support system stabilization until patients are transported to the nearest emergency care facility. 4) Dispatch Services: provide fire department 9- 1- 1 emergency dispatch by CAL FIRE Fire/ Emergency Command Center ( ECC). CAL FIRE will be responsible for fire/ emergency 9 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 4
dispatching emergency resource units covered under this agreement. The CAL FIRE ECC is staffed with a Battalion Chief, three or more Fire Captains and Communications Operators to provide 24/7 year-round coverage. There is always an officer of Captain rank or higher to serve as the shift supervisor and command officer. CAL FIRE uses an integrated Computer Aided Dispatch CAD) system using the latest technology, to direct the closest available resources to all emergency incidents.
5) Fire Code Inspection Prevention and Enforcement Services: CAL FIRE has staff Fire Inspectors serving under the direction of the LOCAL AGENCY Fire Marshal to provide services to the area covered by this agreement. Fire Code Enforcement will normally be available five days per week, with emergency or scheduled enforcement inspections available seven days per week.

Fire Prevention and Investigation services will be provided by CAL FIRE Prevention Officers trained in arson, commercial, and wildland fire investigation. Officers are available by appointment for site visits and consultations. Officers are trained at CAL FIRE' s Peace Officer Standard Training POST) certified law enforcement training academy and they cooperate effectively with all local, state and federal law enforcement agencies.
6) Land Use/ Pre -Fire Planning Services — CAL FIRE staff will provide community land use planning, administration of Pre -Fire project work, including community outreach, development of community education programs, project quality control, maintenance of project records and submittal of progress reports, completion of required environmental documentation, acquisition of required permits and completion of other associated administrative duties. 7) Disaster planning services ( listed in Exhibit E, Description of Other Services, attached hereto and made a part of this agreement)
8) Specific service descriptions and staffing coverage, by station ( listed in Exhibit E, Description of Other Services, attached hereto and made a part of this agreement) 9) Extended Fire Protection Service Availability ( Amador)

2. ADMINISTRATION
Under the requirements of California Public Resources Code Section 4114 and other provisions of law, STATE maintains fire prevention and firefighting services as outlined in Exhibit D, Schedule B of this agreement.

A. Director shall select and employ a Region Chief who shall, under the direction of the Director/ Chief Deputy Director, manage all aspects of fire prevention and fire protection services and forestry -related programs.

B. Director will select and employ a Unit Chief who shall, under the supervision and direction of Director/ Region Chief or a lawful representative, have charge of the organization described in Exhibit D, Schedules A, B and C included hereto and made a part of this agreement.

C. LOCAL AGENCY shall appoint the Unit Chief as the LOCAL AGENCY Fire Chief for all Emergency Fire Protection, Medical and Rescue Response Agreements, pursuant to applicable statutory authority. The Unit Chief may delegate this responsibility to qualified staff.

D. The Unit Chief may dispatch personnel and equipment listed in Exhibit D, Schedules A, B and C from the assigned station or location under guidelines established by LOCAL AGENCY and approved by STATE. Personnel and/ or equipment listed in Exhibit D, Schedule B may be dispatched at the sole discretion of STATE.
10 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 5
E. The Unit Chief shall exercise professional judgment consistent with STATE policy and his or her employment by STATE in authorizing or making any assignments to emergencies and other responses, including assignments made in response to requests for mutual aid.

F. Except as may be otherwise provided for in this agreement, STATE shall not incur any obligation on the part of LOCAL AGENCY to pay for any labor, materials, supplies or services beyond the total set forth in the respective Exhibit D, Schedules A and C, as to the services to be rendered pursuant to each Schedule.

G. Nothing herein shall alter or amend or be construed to alter or amend any Collective Bargaining Agreement or Memorandum of Understanding between the State of California and its employees under the State Employer -Employee Relations Act.

3. SUPPRESSION COST RECOVERY
As provided in Health and Safety Code ( H& SC) Section 13009, STATE may bring an action for collection of suppression costs of any fire caused by negligence, violation of law, or failure to correct noticed fire safety violations. When using LOCAL AGENCY equipment and personnel under the terms of this agreement, STATE may, at the request of LOCAL AGENCY, bring such an action for collection of costs incurred by LOCAL AGENCY. In such a case LOCAL AGENCY appoints and designates STATE as its agent in said collection proceedings. In the event of recovery, STATE shall deduct fees and litigation costs in a proportional percentage amount based on verifiable and justifiable suppression costs for the fire at issue. These recovery costs are for services provided which are beyond the scope of those covered by the local government administrative fee.

In all such instances, STATE shall give timely notice of the possible application of H& SC Section 13009 to the representative designated by LOCAL AGENCY.

4. MUTUAL AID
When rendering mutual aid or assistance as authorized in H& SC Sections 13050 and 13054, STATE may, at the request of LOCAL AGENCY, demand payment of charges and seek reimbursement of LOCAL AGENCY costs for personnel, equipment and operating expenses as funded herein, under authority given by H& SC Sections 13051 and 13054. STATE, in seeking said reimbursement pursuant to such request of LOCAL AGENCY, shall represent LOCAL AGENCY by following the procedures set forth in H& SC Section 13052. Any recovery of LOCAL AGENCY costs, less expenses, shall be paid or credited to LOCAL AGENCY, as directed by LOCAL AGENCY.

In all such instances, STATE shall give timely notice of the possible application of H& SC Sections 13051 and 13054 to the officer designated by LOCAL AGENCY.

5. PROPERTY PURCHASE AND ACCOUNTING
LOCAL AGENCY shall be responsible for all costs associated with property required by personnel to carry out this agreement. Employee uniform costs will be assessed to the LOCAL AGENCY through the agreement billing process. Personal Protective Equipment ( PPE) costs shall be the responsibility of the LOCAL AGENCY. By mutual agreement, PPE meeting the minimum specifications established by the STATE may be purchased directly by the LOCAL AGENCY. Alternately, the STATE will supply all PPE and the LOCAL AGENCY will be billed for costs incurred.

All property provided by LOCAL AGENCY and by STATE for the purpose of providing fire protection services shall be marked and accounted for by the Unit Chief in such a manner as to conform to the regulations, if any, established by the parties for the segregation, care, and use of the respective properties.
11 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 6

EXHIBIT B

BUDGET DETAIL AND PAYMENT PROVISIONS

1. PAYMENT FOR SERVICES
A. LOCAL AGENCY shall pay STATE actual cost for fire protection services pursuant to this agreement an amount not to exceed that set forth in Exhibit D, Schedule A for each fiscal year. STATE shall prepare an Exhibit D, Schedule A each year, which shall be the basis for payment for the entire fiscal year for which services are provided.

B. Any other funds designated by LOCAL AGENCY to be expended under the supervision of or for use by a Unit Chief for fire protection services shall be set forth in Exhibit D, Schedule C. This clause shall not limit the right of LOCAL AGENCY to make additional expenditures, whether under Exhibit D, Schedule C or otherwise.

C. STATE shall invoice LOCAL AGENCY for the cost of fire protection services on a quarterly basis as follows:
1) For actual services rendered by STATE during the period of July 1 through September 30, by an invoice filed with LOCAL AGENCY on or after December 10. 2) For actual services rendered by STATE during the period October 1 through December 31, by an invoice filed with LOCAL AGENCY on or after December 31. 3) For actual services rendered by STATE during the period January 1 through March 31, by an invoice filed with LOCAL AGENCY on or after March 31. 4) For the estimated cost of services during the period April 1 through June 30, by an invoice filed in advance with LOCAL AGENCY on or after March 1. 5) A final statement shall be filed with LOCAL AGENCY by October 1 following the close of the fiscal year, reconciling the payments made by LOCAL AGENCY with the cost of the actual services rendered by STATE and including any other costs as provided herein, giving credit for all payments made by LOCAL AGENCY and claiming the balance due to STATE, if any, or refunding to LOCAL AGENCY the amount of any overpayment.
6) All payments by LOCAL AGENCY shall be made within thirty ( 30) days of receipt of invoice from STATE, or within thirty ( 30) days after the filing dates specified above, whichever is later.
7) The STATE reserves the right to adjust the frequency of billing and payment to a monthly cycle with a thirty (30) day written notice to the LOCAL AGENCY when:
a. The Director predicts a cash flow shortage, or
b. When determined by the Region Chief, after consulting with the Unit Chief and the LOCAL AGENCY Contract Administrator, that the LOCAL AGENCY may not have the financial ability to support the contract at the contract level.

D. Invoices shall include actual or estimated costs as provided herein of salaries and employee benefits for those personnel employed, charges for operating expenses and equipment and the administrative charge in accordance with Exhibit D, Schedule A.

When " contractual rates" are indicated, the rate shall be based on an average salary plus all benefits. " Contractual rates" means an all- inclusive rate established in Exhibit D, Schedule A for total costs to STATE, per specified position, for 24- hour fire protection services during the period covered.
12 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 7
E. STATE shall credit the LOCAL AGENCY, or cover behind at no cost, for the costs of Non -post (e. g. Fire Marshal, Training Officer, etc.) positions and equipment assigned to STATE responsibility fires or other STATE funded emergency incidents. The STATE shall notify the LOCAL AGENCY when this occurs.

2. COST OF OPERATING AND MAINTAINING EQUIPMENT AND PROPERTY The cost of maintaining, operating, and replacing any and all property and equipment, real or personal, furnished by the parties hereto for fire protection purposes, shall be borne by the party owning or furnishing such property or equipment unless otherwise provided for herein or by separate written agreement.

3. BUDGET CONTINGENCY CLAUSE
A. If the LOCAL AGENCY' s governing authority does not appropriate sufficient funds for the current year or any subsequent years covered under this Agreement, which results in an inability to pay the STATE for the services specified in this Agreement, the LOCAL AGENCY shall promptly notify the STATE and this Agreement will terminate pursuant to the notice periods required herein.

B. If funding for any fiscal year is reduced or deleted by the LOCAL AGENCY for purposes of this program, the LOCAL AGENCY shall promptly notify the STATE, and the STATE shall have the option to either cancel this Agreement with no liability occurring to the STATE, or offer an agreement amendment to LOCAL AGENCY to reflect the reduced amount, pursuant to the notice terms herein.

C. If the STATE Budget Act does not appropriate sufficient funds to provide the services for the current year or any subsequent years covered under this Agreement, which results in an inability to provide the services specified in this Agreement to the LOCAL AGENCY, the STATE shall promptly notify the LOCAL AGENCY, and this Agreement will terminate pursuant to the notice periods required herein.

D. If funding for any fiscal year is reduced or deleted by the STATE Budget Act for purposes of this program, the STATE shall promptly notify the LOCAL AGENCY, and the LOCAL AGENCY shall have the option to either cancel this Agreement with no liability occurring to the LOCAL AGENCY, or offer an agreement amendment to LOCAL AGENCY to reflect the reduced services, pursuant to the notice terms herein.

E. Notwithstanding the foregoing provisions in paragraphs A and B above, the LOCAL AGENCY shall remain responsible for payment for all services actually rendered by the STATE under this Agreement regardless of LOCAL AGENCY funding being reduced, deleted or not otherwise appropriated for this program. The LOCAL AGENCY shall promptly notify the STATE in writing of any budgetary changes that would impact this Agreement.

F. LOCAL AGENCY and STATE agree that this Budget Contingency Clause shall not relieve or excuse either party from its obligation( s) to provide timely notice as may be required elsewhere in this Agreement.
13 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 8

EXHIBIT C

GENERAL TERMS AND CONDITIONS

1. APPROVAL: This Agreement is of no force or effect until signed by both parties and approved by the Department of General Services, if required. STATE will not commence performance until such approval has been obtained.

2. AMENDMENT: This agreement may be amended by mutual consent of LOCAL AGENCY and STATE. No amendment or variation of the terms of this Agreement shall be valid unless made in writing, signed by the parties and approved as required. No oral understanding or Agreement not incorporated in the Agreement is binding on any of the parties.

If during the term of this agreement LOCAL AGENCY shall desire a reduction in STATE civil service employees assigned to the organization provided for in Exhibit D, Schedule A, LOCAL AGENCY shall provide 120 days written notice of the requested reduction. Notification shall include the following: ( 1) The total amount of reduction; ( 2) The firm effective date of the reduction; and ( 3) The number of employees, by classification, affected by a reduction. If such notice is not provided, LOCAL AGENCY shall reimburse STATE for relocation costs incurred by STATE as a result of the reduction. Personnel reductions resulting solely from an increase in STATE employee salaries or STATE expenses occurring after signing this agreement and set forth in Exhibit D, Schedule A to this agreement shall not be subject to relocation expense reimbursement by LOCAL AGENCY.

If during the term of this agreement costs to LOCAL AGENCY set forth in any Exhibit D, Schedule A to this agreement increase and LOCAL AGENCY, in its sole discretion, determines it cannot meet such increase without reducing services provided by STATE, LOCAL AGENCY shall within one hundred twenty ( 120) days of receipt of such Schedule notify STATE and designate which adjustments shall be made to bring costs to the necessary level. If such designation is not received by STATE within the period specified, STATE shall reduce services in its sole discretion to permit continued operation within available funds.

3. ASSIGNMENT: This Agreement is not assignable by the LOCAL AGENCY either in whole or in part, without the consent of the STATE in the form of a formal written amendment.

4. EXTENSION OF AGREEMENT:

A. One year prior to the date of expiration of this agreement, LOCAL AGENCY shall give STATE written notice of whether LOCAL AGENCY will extend or enter into a new agreement with STATE for fire protection services and, if so, whether LOCAL AGENCY intends to change the level of fire protection services from that provided by this agreement. If this agreement is executed with less than one year remaining on the term of the agreement, LOCAL AGENCY shall provide this written notice at the time it signs the agreement and the one year notice requirement shall not apply.

B. If LOCAL AGENCY fails to provide the notice, as defined above in ( A), STATE shall have the option to extend this agreement for a period of up to one year from the original termination date and to continue providing services at the same or reduced level as STATE determines would be appropriate during the extended period of this agreement. Six months prior to the date of expiration of this agreement, or any extension hereof, STATE shall give written notice to LOCAL AGENCY of any extension of this agreement and any change in the level of fire protection services STATE will provide during the extended period of this agreement.

Services provided and obligations incurred by STATE during an extended period shall be accepted by LOCAL AGENCY as services and obligations under the terms of this agreement.
14 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 9
C. The cost of services provided by STATE during the extended period shall be based upon the amounts that would have been charged LOCAL AGENCY during the fiscal year in which the extended period falls had the agreement been extended pursuant hereto. Payment by LOCAL AGENCY for services rendered by STATE during the extended period shall be as provided in Exhibit B, Section 1, B of this agreement.

5. AUDIT: STATE, including the Department of General Services and the Bureau of State Audits, and LOCAL AGENCY agree that their designated representative shall have the right to review and to copy any records and supporting documentation of the other party hereto, pertaining to the performance of this agreement. STATE and LOCAL AGENCY agree to maintain such records for possible audit for a minimum of three ( 3) years after final payment, unless a longer period of records retention is stipulated, and to allow the auditor( s) of the other party access to such records during normal business hours and to allow interviews of any employees who might reasonably have information related to such records. STATE and LOCAL AGENCY agree to a similar right to audit records and interview staff in any subcontract related to performance of this Agreement. ( Gov. Code § 8546. 7, Pub. Contract Code § 10115 et seq., CCR Title 2, Section 1896).

6. INDEMNIFICATION: Each party, to the extent permitted by law, agrees to indemnify, defend and save harmless the other party, its officers, agents and employees from ( 1) any and all claims for economic losses accruing or resulting to any and all contractors, subcontractors, suppliers, laborers and any other person, firm, or corporation furnishing or supplying work services, materials or supplies to that party and ( 2) from any and all claims and losses accruing or resulting to any person, firm or corporation who may be injured or damaged by that party, in the performance of any activities of that party under this agreement, except where such injury or damage arose from the sole negligence or willful misconduct attributable to the other party or from acts not within the scope of duties to be performed pursuant to this agreement; and ( 3) each party shall be responsible for any and all claims that may arise from the behavior and/ or performance of its respective employees during and in the course of their employment to this cooperative agreement.

7. DISPUTES: LOCAL AGENCY shall select and appoint a " Contract Administrator" who shall, under the supervision and direction of LOCAL AGENCY, be available for contract resolution or policy intervention with the STATE' s Region Chief when, upon determination by the designated STATE representative, the Unit Chief acting as LOCAL AGENCY's Fire Chief under this agreement faces a situation in which a decision to serve the interest of LOCAL AGENCY has the potential to conflict with STATE interest or policy. Any dispute concerning a question of fact arising under the terms of this agreement which is not disposed of within a reasonable period of time by the LOCAL AGENCY and STATE employees normally responsible for the administration of this agreement shall be brought to the attention of the CAL FIRE Director or designee and the Chief Executive Officer ( or designated representative) of the LOCAL AGENCY for joint resolution. For purposes of this provision, a " reasonable period of time" shall be ten ( 10) calendar days or less. STATE and LOCAL AGENCY agree to continue with the responsibilities under this Agreement during any dispute.

8. TERMINATION FOR CAUSE/ CANCELLATION:

A. If LOCAL AGENCY fails to remit payments in accordance with any part of this agreement, STATE may terminate this agreement and all related services upon 60 days written notice to LOCAL AGENCY. Termination of this agreement does not relieve LOCAL AGENCY from providing STATE full compensation in accordance with terms of this agreement for services actually rendered by STATE pursuant to this agreement.
15 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 10
B. This agreement may be cancelled at the option of either STATE or LOCAL AGENCY at any time during its term, with or without cause, on giving one year's written notice to the other party. Either LOCAL AGENCY or STATE electing to cancel this agreement shall give one year's written notice to the other party prior to cancellation.

9. INDEPENDENT CONTRACTOR: Unless otherwise provided in this agreement LOCAL AGENCY and the agents and employees of LOCAL AGENCY, in the performance of this Agreement, shall act in an independent capacity and not as officers or employees or agents of the STATE.

10. NON- DISCRIMINATION CLAUSE: During the performance of this agreement, LOCAL AGENCY shall be an equal opportunity employer and shall not unlawfully discriminate, harass, or allow harassment against any employee or applicant for employment because of sex, race, color, ancestry, religious creed, national origin, physical disability ( including HIV and AIDS) mental disability, medical condition ( e. g. cancer), age ( over 40), marital status, denial of family care leave, veteran status, sexual orientation, and sexual identity. LOCAL AGENCY shall insure that the evaluation and treatment of their employees and applicants for employment are free from such discrimination and harassment. LOCAL AGENCY shall comply with the provisions of the Fair Employment and Housing Act ( Gov. Code § 12990 ( a- f) et seq.) and the applicable regulations promulgated thereunder ( California Code of Regulations, Title 2, Section 7285 et seq.). The applicable regulations of the Fair Employment and Housing Commission implementing Government Code Section 12990 ( a- f), set forth in Chapter 5 of Division 4 of Title 2 of the California Code of Regulations, are incorporated into this Agreement by reference and made a part hereof as if set forth in full. LOCAL AGENCY shall give written notice of their obligations under this clause to labor organizations with which they have a collective bargaining or other Agreement.

In addition, LOCAL AGENCY acknowledges that it has obligations relating to ethics, Equal Employment Opportunity ( EEO), the Fire Fighter' s Bill of Rights Act ( FFBOR), and the Peace Officer' s Bill of Rights Act ( POBOR). LOCAL AGENCY shall ensure that its employees comply with all the legal obligations relating to these areas. LOCAL AGENCY shall ensure that its employees are provided appropriate training.

11. TIMELINESS: Time is of the essence in the performance of this agreement.

12. COMPENSATION: The consideration to be paid STATE, as provided herein, shall be in compensation for all of STATE' s expenses incurred in the performance hereof, including travel, per Diem, and taxes, unless otherwise expressly so provided.

13. GOVERNING LAW: This agreement is governed by and shall be interpreted in accordance with the laws of the State of California.

14. CHILD SUPPORT COMPLIANCE ACT: " For any Agreement in excess of $ 100, 000, the LOCAL AGENCY acknowledges in accordance with Public Contract Code 7110, that:

A. The LOCAL AGENCY recognizes the importance of child and family support obligations and shall fully comply with all applicable state and federal laws relating to child and family support enforcement, including, but not limited to, disclosure of information and compliance with earnings assignment orders, as provided in Chapter 8 ( commencing with section 5200) of Part 5 of Division 9 of the Family Code; and
B. The LOCAL AGENCY, to the best of its knowledge is fully complying with the earnings assignment orders of all employees and is providing the names of all new employees to the New Hire Registry maintained by the California Employment Development Department." 16 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 11

15. UNENFORCEABLE PROVISION: In the event that any provision of this Agreement is unenforceable or held to be unenforceable, then the parties agree that all other provisions of this Agreement have force and effect and shall not be affected thereby.

16. COMPLIANCE WITH THE HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY

ACT ( HIPAA)
The STATE and LOCAL AGENCY have a responsibility to comply with the provisions of the 1996 Federal Health Insurance Portability and Accountability Act ( HIPAA) and the 2001 State Health Insurance Portability and Accountability Implementation Act. HIPAA provisions become applicable once the association and relationships of the health care providers are determined by the LOCAL AGENCY. It is the LOCAL AGENCY'S responsibility to determine their status as a covered entity" and the relationships of personnel as " health care providers", " health care clearinghouse", " hybrid entities", business associates", or " trading partners". STATE personnel assigned to fill the LOCAL AGENCY' S positions within this Agreement, and their supervisors, may fall under the requirements of HIPAA based on the LOCAL AGENCY' S status. It is the LOCAL AGENCY' S responsibility to identify, notify, train, and provide all necessary policy and procedures to the STATE personnel that fall under HIPAA requirements so that they can comply with the required security and privacy standards of the act.

17. LIABILITY INSURANCE
The STATE and LOCAL AGENCY shall each provide proof of insurance in a form acceptable to the other party at no cost one to the other, to cover all services provided and use of local government facilities covered by this agreement. If LOCAL AGENCY is insured and/ or self -insured in whole or in part for any losses, LOCAL AGENCY shall provide a completed Certification of Self Insurance ( Exhibit D, Schedule E) or certificate of insurance, executed by a duly authorized officer of LOCAL AGENCY. Upon request of LOCAL AGENCY the STATE shall provide a letter from DGS, Office Risk and Insurance Management executed by a duly authorized officer of STATE. If commercially insured in whole or in part, a certificate of such coverage executed by the insurer or its authorized representative shall be provided.

Said commercial insurance or self-insurance coverage of the LOCAL AGENCY shall include the following:

A. Fire protection and emergency services - Any commercial insurance shall provide at least general liability for $5, 000, 000 combined single limit per occurrence.

B. Dispatch services — Any commercial insurance shall provide at least general liability for 1, 000, 000 combined single limit per occurrence.

C. The CAL FIRE, State of California, its officers, agents, employees, and servants are included as additional insured' s for purposes of this contract.

D. The STATE shall receive thirty ( 30) days prior written notice of any cancellation or change to the policy at the addresses listed on page 2 of this agreement.

18. WORKERS COMPENSATION: ( only applies where local government employees/ volunteers are supervised by CAL FIRE, as listed in Exhibit D Schedule C. STATE contract employees' workers compensation is included as part of the contract personnel benefit rate).

A. Workers' Compensation and related benefits for those persons, whose use or employment is contemplated herein, shall be provided in the manner prescribed by California Labor Codes, State Interagency Agreements and other related laws, rules, insurance policies, collective bargaining agreements, and memorandums of understanding. 17 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 12
B. The STATE Unit Chief administering the organization provided for in this agreement shall not use, dispatch or direct any non STATE employees, on any work which is deemed to be the responsibility of LOCAL AGENCY, unless and until LOCAL AGENCY provides for Workers' Compensation benefits at no cost to STATE. In the event STATE is held liable, in whole or in part, for the payment of any Worker's Compensation claim or award arising from the injury or death of any such worker, LOCAL AGENCY agrees to compensate STATE for the full amount of such liability.

C. The STATE / LOCAL AGENCY shall receive proof of Worker' s Compensation coverage and shall be notified of any cancellation and change of coverage at the addresses listed in Section 1.

19. CONFLICT OF INTEREST: LOCAL AGENCY needs to be aware of the following provisions regarding current or former state employees. If LOCAL AGENCY has any questions on the status of any person rendering services or involved with the Agreement, the STATE must be contacted immediately for clarification.

Current State Employees ( Public Contract Code § 10410):
1) No officer or employee shall engage in any employment, activity or enterprise from which the officer or employee receives compensation or has a financial interest and which is sponsored or funded by any state agency, unless the employment, activity or enterprise is required as a condition of regular state employment.
2) No officer or employee shall contract on his or her own behalf as an independent contractor with any state agency to provide goods or services.

Former State Employees ( Public Contract Code § 10411):
1) For the two-year period from the date he or she left state employment, no former state officer or employee may enter into a contract in which he or she engaged in any of the negotiations, transactions, planning, arrangements or any part of the decision -making process relevant to the contract while employed in any capacity by any state agency. 2) For the twelve- month period from the date he or she left state employment, no former state officer or employee may enter into a contract with any state agency if he or she was employed by that state agency in a policy -making position in the same general subject area as the proposed contract within the 12- month period prior to his or her leaving state service.

If LOCAL AGENCY violates any provisions of above paragraphs, such action by LOCAL AGENCY shall render this Agreement void. ( Public Contract Code § 10420) Members of boards and commissions are exempt from this section if they do not receive payment other than payment of each meeting of the board or commission, payment for preparatory time and payment for per diem. ( Public Contract Code § 10430 ( e))

20. LABOR CODE/ WORKERS' COMPENSATION: LOCAL AGENCY needs to be aware of the provisions which require every employer to be insured against liability for Worker's Compensation or to undertake self-insurance in accordance with the provisions, and LOCAL AGENCY affirms to comply with such provisions before commencing the performance of the work of this Agreement. ( Labor Code Section 3700)

21. AMERICANS WITH DISABILITIES ACT: LOCAL AGENCY assures the State that it complies with the Americans with Disabilities Act ( ADA) of 1990, which prohibits discrimination on the basis 18 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 13
of disability, as well as all applicable regulations and guidelines issued pursuant to the ADA. (42 U. S. C. 12101 et seq.)

22. LOCAL AGENCY NAME CHANGE: An amendment is required to change the LOCAL AGENCY' S name as listed on this Agreement. Upon receipt of legal documentation of the name change the STATE will process the amendment. Payment of invoices presented with a new name cannot be paid prior to approval of said amendment.

23. RESOLUTION: A county, city, district, or other local public body must provide the STATE with a copy of a resolution, order, motion, or ordinance of the local governing body which by law has authority to enter into an agreement, authorizing execution of the Agreement.

24. AIR OR WATER POLLUTION VIOLATION: Under the State laws, the LOCAL AGENCY shall not be: ( 1) in violation of any order or resolution not subject to review promulgated by the State Air Resources Board or an air pollution control district; ( 2) subject to cease and desist order not subject to review issued pursuant to Section 13301 of the Water Code for violation of waste discharge requirements or discharge prohibitions; or ( 3) finally determined to be in violation of provisions of federal law relating to air or water pollution.

25. AFFIRMATIVE ACTION. STATE certifies its compliance with applicable federal and State hiring requirements for persons with disabilities, and is deemed by LOCAL AGENCY to be in compliance with the provisions of LOCAL AGENCY' S Affirmative Action Program for Vendors.

26. DRUG AND ALCOHOL -FREE WORKPLACE. As a material condition of this Agreement, STATE agrees that it and its employees, while performing service for LOCAL AGENCY, on LOCAL AGENCY property, or while using LOCAL AGENCY equipment, shall comply with STATE' s Employee Rules of Conduct as they relate to the possession, use, or consumption of drugs and alcohol.

27. ZERO TOLERANCE FOR FRAUDULENT CONDUCT IN LOCAL AGENCY SERVICES.

STATE shall comply with any applicable " Zero Tolerance for Fraudulent Conduct in LOCAL AGENCY Services." There shall be " Zero Tolerance" for fraud committed by contractors in the administration of LOCAL AGENCY programs and the provision of LOCAL AGENCY services.

Upon proven instances of fraud committed by the STATE in connection with performance under the Agreement, the Agreement may be terminated consistent with the termination for cause/ cancellation term, Exhibit C, section 8, subsection B, of Cooperative Fire Programs Fire Protection Reimbursement Agreement, LG- 1, between the California Department of Forestry and Fire Protection ( CAL FIRE) and the LOCAL AGENCY.

28. CONFIDENTIAL INFORMATION. " Confidential information" means information designated by CAL FIRE and/ or the LOCAL AGENCY disclosure of which is restricted, prohibited or privileged by State and federal law. Confidential Information includes, but is not limited to, information exempt from disclosure under the California Public Records Act (Government Code Section 7920. 000 et seq.) Confidential Information includes but is not limited to all records as defined in Government Code section 7920. 530 as well as verbal communication of Confidential Information. Any exchange of Confidential Information between parties shall not constitute a waiver" of any exemption pursuant to Government Code section 7921. 505 CAL FIRE and LOCAL AGENCY personnel allowed access to information designated as Confidential Information shall be limited to those persons with a demonstrable business need for such access. CAL FIRE and LOCAL AGENCY agree to provide a list of authorized personnel in writing as required by Government Code section 7921. 505( c)( 5). CAL FIRE and the LOCAL
19 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 14
AGENCY agree to take all necessary measures to protect Confidential Information and shall impose all the requirements of this Agreement on all of their respective officers, employees and agents with regards to access to the Confidential Information. A Party to this Contract who experiences a security breach involving Confidential Information covered by this Contract, agrees to promptly notify the other Party of such breach

29. ENTIRE AGREEMENT: This agreement contains the whole agreement between the Parties. It cancels and supersedes any previous agreement for the same or similar services. 20 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 15

EXHIBIT D

ADDITIONAL PROVISIONS
EXCISE TAX: State of California is exempt from federal excise taxes, and no payment will be made for any taxes levied on employees' wages. STATE will pay any applicable State of California or local sales or use taxes on the services rendered or equipment or parts supplied pursuant to this agreement. The STATE may pay any applicable sales and use tax imposed by another state.

Schedules
The following Schedules are included as part of this agreement ( check boxes if they apply). - A. Fiscal Display, PRC 4142 AND/ OR PRC 4144 - STATE provided LOCAL AGENCY funded fire protection services. STATE -owned vehicles shall be operated and maintained in accordance with policies of STATE at rates listed in Exhibit D, Schedule A.

B. STATE Funded Resource - A listing of personnel, crews and major facilities of the STATE overlapping or adjacent to the local agency area that may form a reciprocal part of this agreement.

C. LOCAL AGENCY Provided Local Funded Resources - A listing of services, personnel, equipment and expenses, which are paid directly by the local agency, but which are under the supervision of the Unit Chief.

D. LOCAL AGENCY Owned STATE Maintained Vehicles - Vehicle information pertaining to maintenance responsibilities and procedures for local agency -owned vehicles that may be a part of the agreement.

LOCAL AGENCY -owned firefighting vehicles shall meet and be maintained to meet minimum safety standards set forth in Title 49, Code of Federal Regulations; and Titles 8 and 13, California Code of Regulations.

LOCAL AGENCY -owned vehicles that are furnished to the STATE shall be maintained and operated in accordance to LOCAL AGENCY policies. In the event LOCAL AGENCY does not have such policies, LOCAL AGENCY -owned vehicles shall be maintained and operated in accordance with STATE policies. The cost of said vehicle maintenance and operation shall be at actual cost or at rates listed in Exhibit D, Schedule D.

Exhibit D, Schedule D is incorporated into this section if LOCAL AGENCY -owned vehicles listed in Exhibit D, Schedule D are to be operated, maintained, and repaired by STATE.

LOCAL AGENCY assumes full responsibility for all liabilities associated therewith in accordance with California Vehicle Code Sections 17000, 17001 et seq. STATE employees operating LOCAL AGENCY -owned vehicles shall be deemed employees of LOCAL AGENCY, as defined in Vehicle Code Section 17000. Except where LOCAL AGENCY would have no duty to indemnify STATE under Exhibit C, Section 6 for all LOCAL AGENCY -owned vehicles operated or used by employees of STATE under this agreement. 21 Contractor Name: City of Highland
Contract No.: 3CA07223
Page No.: 16
LOCAL AGENCY employees, who are under the supervision of the Unit Chief and operating STATE -owned motor vehicles, as a part of the duties and in connection with fire protection and other emergency services, shall be deemed employees of STATE, as defined in Vehicle Code Section 17000 for acts or omissions in the use of such vehicles. Except where STATE would have no duty to indemnify LOCAL AGENCY under Exhibit C, Section 6.

E. Certification of Insurance - Provider Insurance Certification and/ or proof of selfinsurance. 22 c
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26 EXHIBIT D, SCHEDULE A Contractor: City of Highland
Contract No: 3CA07223
Highland 2025- 2030 LG- 1 Contract
Non -Municipal Staffing (Current)
Page No: 21
25/ 26 26/ 27 27/ 28 28/ 29 29/ 30
Fire PS 5, 555, 228 5, 832, 989 6, 124, 639 6, 430, 871 6, 752, 414 Fire OE 67, 649 67, 649 67, 649 67, 649 67, 649
Medic PS 2, 764, 521 2, 902, 747 3, 047, 884 3, 200, 278 3, 360, 293 Medic OE 25, 542 25, 542 25, 542 25, 542 25, 542
Total 8, 412, 940
1 8, 828, 927 9, 265, 714 9, 724, 340 10, 205, 898
Agreement Total 1 $ 46,437,819
27 Vy ; .., 6.,...,,
EXHIBIT D, SCHEDULE B ConeactNo: CA07223
Page No: 22

HEADQUARTERS
1PHONE
3800 N. SIERRA WAY 909- 881- 6900 909- 881- 6969
SAN BERNARDINO, CA 92405
BDU ECC 909- 881- 6916 909- 881- 6970

BATTALION I
HIGHLAND # 541 26974 BASELINE 909- 862- 3031 909- 864- 5698 ME541 ( 909) 838- 0181 HIGHLAND, CA 92346
EAST HIGHLAND # 542 29507 BASELINE 909- 862- 1760 909- 862- 1760 ME542 ( 909) 838- 0183 HIGHLAND, CA 92346
STERLING # 543 7649 STERLING AVE. 909- 884- 4100 909- 884-4105 ME543 ( 909) 838- 0140 HIGHLAND, CA 92410
BATTALION 2
APPLE VALLEY 21860 TUSSING RANCH RD. 760- 247- 3039 E3557 ( 760) 694- 7844 APPLE VALLEY, CA 92308
LUCERNE VALLEY 33271 OLD WOMAN SPRINGS RD 760- 248- 7525 760- 248- 9243 E3568 ( 760) 694- 7841 LUCERNE VALLEY, CA 92356
PHELAN 9600 CENTOLA RD 760- 868- 3555 760- 868- 2431 E3563 ( 760) 694- 7843 PHELAN, CA 92371 E3553 ( 909) 486- 2205
E3578R ( 909) 253- 4982
BATTALION 3
YUCAIPA # 551 11416 BRYANT ST 909- 797- 1000 or 909- 797- 1764 E3569 ( 909) 486- 2209 YUCAIPA, CA 92399 909- 797- 2224 E3551 ( 909) 531- 0205 E3579R (909) 963- 8995
ME551 ( 909) 583- 3028
CRAFTON HILLS #552 32664 YUCAIPA BL. 909- 797- 2313 909- 790- 1896 ME552 ( 909) 580- 0841 YUCAIPA, CA 92399
5th STREET # 553 34259 WILDWOOD CANYON RD 909- 795- 3048 909- 795- 3259 ME553 ( 909) 583- 3080 YUCAIPA, CA 92399
YUCCA VALLEY 7105 AIRWAY AVE. 760- 365- 4411 760- 365- 4411 E3567 ( 760) 694-7846 YUCCA VALLEY, CA 92284 E3554 ( 760) 694-7857
OAK GLEN ( Volunteer) 11877 OAK GLEN RD. 909- 797- 8744 YUCAIPA CA. 92399
BATTALION 4
BISHOP 2784 S. ROUND VALLEY RD. 760- 387-2179 760- 387- 2031 E3561 ( 760) 694-7849 BISHOP, CA 93514
INDEPENDENCE P. O. BOX 369 250 E. PARK ST 760- 878- 2258 760- 878- 2109 E3564 ( 760) 694- 7850 INDEPENDENCE, CA 93526 E3575R ( 760) 920- 9635
E3565 ( 951) 314-0406
BATTALION 5
CHINO HILLS 14467 CENTRAL AVE 909- 597- 6665 909- 597- 8831 E3566 ( 909) 573- 7850 CHINO, CA 91710
DEVORE 18365 CAJON CT. 909- 887- 3630 909- 887- 3630 E3559 ( 909) 486- 2208 SAN BERNARDINO, CA 92407 E3577R ( 909) 963- 8214
PRADO HELITACK 14467 CENTRAL AVE
CHINO, CA 91710
909- 606- 1902 909- 606- 7594
1IT35 ( 909) 677-8395
BATTALION 6
BIG BEAR VALLEY 45360 LUCKY BALDWIN RANCH RD. 909- 547-0160 E3558 ( 909) 747- 7047 BIG BEAR CITY, CA 92314
MAIL: P. O. Box 2045
Big Bear City CA, 92314
CRESTLINE 22311 WATERS DR. 909- 338- 6188 E3562 ( 909) 963- 8233 NO - MAIL CRESTLINE, CA 92325
RUNNING SPRINGS 31250 HILLTOP BLVD. 909-867-2680 E3556 ( 909) 531- 1223 NO -MAIL RUNNING SPRINGS, CA 92382
SKY FOREST 28104 HWY 18 ( BLDG110G1485) . 909- 337- 8194 E3552 ( 909) 893- 2651 NO -MAIL SKY FOREST, CA 92385
CAMPS
C1N1' P. O. BOX 2018 909-597- 1771 x7444 909-606-4946
CHINO, CA 91708
FENNER P. O. BOX 7 661- 944- 5086 661- 944- 6371 E3570 ( 909) 342- 3136 VALYERMO, CA 93563
OWENS VALLEY 2781 S. ROUND VALLEY RD. 760- 387- 2565 760- 387- 2295 E3573 ( 760) 920-9622 BISHOP, CA 93514
PILOT ROCK P. O. BOX 3670 CRESTLINE, CA 92325 909- 338- 2812 909-338-4603 E3572 ( 909) 730- 5685 23496 Miller Canyon Road, Hesperia CA
92345
PRADO 14467 CENTRAL AVE 909- 597- 2911 909- 597- 8831 E3571 ( 909) 486-2225 CHINO, CA 91710
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28 Contractor: City of Highland
Contract No: 3CA07223
Page No: 23

EXHIBIT D, SCHEDULE C

CITY OF HIGHLAND LOCAL AGENCY PROVIDED LOCAL AGENCY RESOURCES YEAR/ TYPE LICENSE # VIN MAKE/ MODEL NUMBER TYPE
2022 Pickup Truck 166717 1FTX2B62NEF42542 FORD/ F- 250 BC- 510 4X4 Truck 2011 Fire Engine 1234375 1K9AF42885BN058129 KME/ KOVATCH ME- 541 TYPE 1 2000 Fire Engine 1054573 4P1CT02M3YA000088 PIERCE/ ENFORCER E- 541A TYPE 1 2017 Fire Engine 1445296 1K9AF4S83HN058459 KME ME- 542 TYPE 1 2005 Fire Engine 1216379 4P10E01T85A005253 PIERCE/ ENFORCER E- 542A TYPE 1 2014 Fire Engine 1505091 1K9AF4281FN058862 KME ME- 543 TYPE 1 2005 Fire Engine 1216380 4P1CS01A75A004974 PIERCE/ SABER E- 543A TYPE 1 2023 Brush Patrol RAM/ 5500 BP- 542 TYPE 6
2004 Heavy Rescue 1185200 44KFT42874WZ20376 HME IS- 543 Incident Support 2007 Pickup Truck 1256831 1FTRF12247KB11059 F- 150 U- 541 Utility Vehicle

CITY OF YUCAIPA LOCAL AGENCY PROVIDED LOCAL AGENCY RESOURCES YEAR/ TYPE LICENSE # VIN MAKE/ MODEL NUMBER TYPE
2022 Pickup Truck 1639568 1FT7X2B65NEC36046 Ford F- 250 BC- 515 4X4 Truck 2016 Fire Engine 1495578 1K9AF4589HN058448 KME/ KOVATCH ME- 551 TYPE 1 2013 Fire Engine 1381420 1K9AF4289DN058475 KME/ KOVATCH ME- 552 TYPE 1 2019 Fire Engine 1450163 3HAWETAR9KL384596 KME/ KOVATCH BE- 552 TYPE 3 2002 Fire Engine 1027001 4P1CT02M52A002173 PIERCE/ SABER E- 552A TYPE 1 2007 Fire Engine 1245408 413ICOITSTA007313 PIERCE/ SABER E- 553A TYPE 1 2003 Fire Engine 1027149 4P1CT02M63A003530 PIERCE/ SABER E- 553A TYPE 1 2006 Pick Up Truck 1245191 1FTYR14UX7PA17269 FORD/ RANGER U- 553 P/ U 2021 Fire Engine 1629734 1K9AF4S89NN058140 KME/ Kovatch ME- 553 Type 1 2000 Water Tender 1054519 1HTSEADR1YH67088 KME/ International WT- 555 Water Tender 2006 Fire Engine 1225789 1FDAW57PX6ED02194 Ford/ F- 550 BP- 555 Type 6 2011 UTV 141715 4XATH90DB2171031 Polaris/ Ranger U- 551 UTV 29 Contractor: City of Highland
Contract No: 3CA07223
Page No: 24

SAN MANUEL FIRE LOCAL AGENCY PROVIDED LOCAL AGENCY RESOURCES YEAR/ TYPE LICENSE # VIN MAKE/ MODEL NUMBER TYPE
2020 Fire Engine 1599773 4PIBAAGF7LA022007 PIERCE ME241 Type 1 2011 Fire Engine 1370949 4P1CY01D6BAO12256 PIERCE ME242 TYPE 1 2017 Aerial Ladder 1520384 4PIBCAGF5HA018037 PIERCE MT241 Ladder Truck 2008 Aerial Ladder 1185229 4P1CTO2H74A004139 PIERCE T241R Ladder Truck 2014 Brush Engine 1392553 1HTWEAZR2FH071877 PIERCE BE243 TYPE 3 2021 Water Tender 1607569 3HAEETAR3ML179841 BME WT242 TYPE 2 2014 Hazmat Unit 1409855 4P1CU09AXEA014148 PIERCE HM241 TYPE 1 2019 Incident
Support
1445253 3HAWCTARKL389467 PIERCE IS242 Incident Support
2022 Medic
Ambulance
1531375 1FDWE3FN7NDC21977 MEDIX MA241 TYPE 3
2017 Medic
Ambulance
1450150 1FDUF4GT5HEC99812 DANKO MA242 TYPE 1
2022 Medic Squad 1599164 1FD9W4HTONEF34312 DANKO MS241 4X4 2022 ARV -OFF ROAD N/ A 4XARSH990N8071376 POLARIS ARV242 4X4 2014 BRUSH PATROL 1419974 3C6UR5DL5EG228420 DODGE RAM BP241 TYPE 6 2018 BATTALION
CHIEF
152430 1GNSKBKC7HR311784 CHEVY TAHOE BC912 4X4
2016 ASSISTANT
CHIEF
1479649 1GNSKBKCXGRIO0156 CHEVY TAHOE AC902 4X4
2021 DEPUTY CHIEF 1293103 1FTFW1E13MFC09610 FORD F150 DP901 4X4 2017 FIRE CHIEF 153775 1GNSKBKC6JR310258 CHEVY TAHOE CH900 4X4 2010 EMS UTILITY 1344695 1D7RV1CT3AS161183 DODGE RAM EM990 4X4 2022 UTILITY 1640839 1FTFW152NKD41415 FORD F150 UT241 4X4 2022 PREVENTION 1592420 1FTEWICP8NFA16325 FORD F150 P950 4X4 2024 ADM IN 1683858 1FMJU1J87REA25878 FORD EXPEDITION P950 4X4 2024 ARV TRAILER 4WE8580 16V1U1925R2342309 BIG TEX 60PI DUAL AXLE 30 Contractor: City of Highland
Contract No: 3CA07223
Page No: 25

EXHIBIT D, SCHEDULE C

LOCAL AGENCY PROVIDED LOCAL FUNDED FACILITIES

BATTALION I
HIGHLAND # 541 26974 BASELINE 909- 862- 3031 909- 864- 5698 ME541 ( 909) 83 8- 0 181 HIGHLAND, CA 92346
EAST HIGHLAND # 542 29507 BASELINE 909- 862- 1760 909- 862- 1760 ME542 ( 909) 838- 0183 HIGHLAND, CA 92346
STERLING # 543 7649 STERLING AVE. 909- 884- 4100 909- 884- 4105 ME543 ( 909) 838- 0140 HIGHLAND, CA 92410
31 Contractor Name: City of Highland
Contract No: 3CA07223
Page No.: 26

EXHIBIT E

DESCRIPTION OF OTHER SERVICES
CAL FIRE will provide to the City of Highland, at Local Agency' s requirement, Emergency Medical Technicians ( EMTs) as the minimum Emergency Medical Service (EMS) training for Basic Life Support ( BLS) employees assigned to the City of Highland for the ranks of Fire Captain, Fire Apparatus Engineer, and Firefighter ll. This will apply to all new hires and transfers beginning July 1, 2025.

CAL FIRE prevention and investigation services will be provided to the City of Highland by CAL FIRE law enforcement contingent on their availability.

CAL FIRE fleet services will be provided to the City of Highland by CAL FIRE fleet managers and mechanics contingent on their availablility.

CAL FIRE public information office will provide emergency and non -emergency services to the City of Highland contingent upon CAL FIRE BDU Communications Bureau staff availability. 32 STAFF REPORT

TO THE CITY COUNCIL
DATE: June 24, 2025
FROM: Carlos Zamano, City Manager
PREPARED BY: Octavio Duran Jr., Public Works Director/ City Engineer c-4) SUBJECT: Tract 20387 - Final Map Approval
RECOMMENDATION: That the City Council approve the Final Map of Tract No. 20387.

FISCAL IMPACT: Maintenance of the streets, storm drains, and Landscape Maintenance District (LMD) improvements within this subdivision will be the responsibility of the Homeowners Association ( HOA) following completion by the developer and formal acceptance by the City. Ongoing maintenance costs for streetlights, storm drains, and LMD improvements will be funded through annual assessments collected from properties within the subdivision.

PUBLIC NOTICE: Notices of the Council Meeting agenda were posted at three locations required by Resolution No. 2011- 047 and the City' s website.

BACKGROUND: On May 03, 2022, the Planning Commission approved Tentative Tract Map 20387, per Resolution No. 2022- 012. Tract No. 20387 is a 34- lot residential subdivision located north of Base Line, between Church Avenue and Buckeye Street, and is currently being developed by Crestwood Communities. The developer has met all conditions required for final map approval and staff is recommending approval.

This item was included in the June 10, 2025 City Council Meeting. Council requested the developer participate in a public safety community facilities district ( CFD) and staff is working closely with the developer to facilitate a future formation. Staff has initiated a fee study to determine CFD rates and expects results by the end of July. The developer has expressed the openness to participate in the public safety CFD and will review the rate upon completion of the study.

Attachments: ( 1) Vicinity Map
2) Copy of Tract Map
L \ Engineering_ Backup\ 03017547 - TTM 22- 001 CUP 22- 001 - Tr 20387- Highland Heights- KZ\ Staff Report\ 547 10 Tr 20387 Staff Report. doc Approved Motion Second
Denied Ayes
Continued Noes
Tabled Abstain
absent
Agenda Item No.

File No
City City Manager
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IN THE CITY OF HIGHLAND, COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA BEING A SUBDIVISION OF PARCEL 2 OF PARCEL MAP NO. 19742 AS PER MAP FILED IN BOOK 249, PAGES 23 AND 24 OF PARCEL MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY.

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DATE:

STAB-F REPORT

TO THE CITY COUNCIL
June 24, 2025
FROM: Carlos Zamano, City Manager
u
PREPARED BY: Leticia Nava -Cruz, Director of Administrative Services/ City Treasurer Michelle Gomez,, Assistant Director of Administrative Services SUBJECT: Resolution No. . 2025 adopting a Biennial Budget for fiscal years 2025- 2027.

RECOMMENDATION: Council adopt Resolution No. 2025- adopting a Biennial Budget for fiscal years 2025-2027.

FISCAL IMPACT: Expenditures of $ 80, 047, 645 for Fiscal Year 2025- 2026 and 78, 320, 715 for Fiscal Year 2026- 2027.

PUBLIC NOTICE: The agenda for this item was posted at the three required locations per Resolution 2011- 047 and on the City' s website.

BACKGROUND: The City Council reviewed in detail the proposed Biennial Budget including the 5- year Capital Improvement Program at the May 21, 2025 Study Session. During the study session, direction was provided to revise the Police Department budget to include funding for three Deputy positions in the first year and two additional Deputies in the second year. The Fire/ Paramedic budget was also updated to incorporate the Cal Fire five- year traditional cooperative agreement for non -municipal staffing, covering the period from July 1, 2025, to June 30, 2030. As part of this agreement, one Engineer position will be reclassified to a Captain/ Paramedic. In compliance with the Cal Fire Memorandum of Understanding mandates, the City has retained the Battalion Chief position as one of the seven staff roles included in the new five-year agreement.

This item was included in the June 10, 2025 City Council meeting.

Attachments
Attachment 1: Resolution No. 2025-
Exhibit A: Revenues and Expenditures
Attachment 2: 2025- 2027 Biennial Budget
Approved
Denied
Continued
Tabled
Motion
Ayes _
Noes
Abstain
Absent
Second Agenda Item No.

File No.

Manager
1 Attachment 1
Resolution No. 2025-
2 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 24th day of June 2025.

Penny Lilburn, Mayor
ATTEST:

Alondra Munoz, City Clerk
3 Exhibit A
4 Revenues
5 General Fund
Acct# General Fund- 001
2022.2023
Actual
Audited)
2023. 2024
Actual
Audited)
2024. 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025. 2026
Adopted
Budget
2026. 2027
Adopted
Budget
TAXES:
7010 SECURED PROPERTY TAX 4, 303, 855 4, 565, 783 5, 347, 125 5, 347, 125 5, 667, 955 6, 008, 035 7020 UNSECURED PROPERTY TAX 151, 128 175, 509
7030 SUPPLEMENTAL SECURED PROPERTY TAX 142, 819 195, 801 7040 SUPPLEMENTAL UNSECURED PROPERTY TAX 26,212 13, 542 7050 UTILITY UNITARY TAX 98, 537 122, 261
7060 HOMEOWNERS EXEMPTION 51, 866 50, 346
7070 INTEREST, PENALTIES & DELINQUENT 23, 961 28, 708
7075 RESIDUAL BALANCE 1, 041, 615 1, 240, 214 979, 005 979, 005 1, 037, 745 1, 100, 010 7090 PROPERTY TAX -VEHICLE LICENSE FEE 6, 184, 817 6, 825, 963 6, 833,280 6, 833, 280 7. 243, 280 7, 677, 880 7100 SALES & USE TAX 4, 101, 260 3, 881, 710 4, 764, 065 4, 764, 065 5, 288, 115 6, 345, 740 7110 EXTRACTION TAX 301, 666 240, 000 345,000 345, 000 350, 000 350, 000 7300 TRANSIENT OCCUPANCY TAX 40, 074 47, 875 48, 000 48, 000 50, 000 50, 000 7400 FRANCHISE FEES -GAS 141, 929 173, 022 150, 000 150, 000 155, 000 155, 000 7401 FRANCHISE FEES -ELECTRIC 480, 249 454,443 480, 000 480,000 470, 000 470, 000 7402 FRANCHISE FEES -CABLE 417,026 361, 217 480, 000 480, 000 485, 000 485, 000 7403 FRANCHISE FEES - REFUSE 935, 747 948, 812 905, 000 905, 000 1, 010, 000 1, 018, 000 7413 FRANCHISE FEES - REFUSE HOUSEHOLD HAZ. WASTE 116, 968 118, 601 113, 000 113, 000 120, 000 130, 000 7450 BUSINESS LICENSE FEE 239, 515 224, 436 244, 000 244, 000 260, 000 260, 000 7451 MASSAGE PARLOR LICENSE FEE 930 930
7452 BUSINESS LICENSE - RESIDENTIAL RENTALS 4, 030 6, 120 7460 PROPERTY TRANSFER TAX 229, 298 165, 787 165, 000 165, 000 175, 000 175, 000 TOTAL TAXES 19, 033, 503 19, 841, 079 20, 853, 475 20, 853, 475 22, 312, 095 24, 224, 665 LICENSES & PERMITS:
7510 ANIMAL LICENSE FEE 58, 953 55, 994 55, 000 55, 000 55, 000 55,000 7600 BUILDING PERMITS -INSPECTION FEES 731, 329 693, 321 431, 665 602, 255 531, 755 482, 150 7610 BUILDING PERMITS - PLAN CHECK FEES 310, 311 381, 468 189, 555 189, 555 202, 875 204, 675 7620 BUILDING PERMITS- SMIP 11, 357 7, 091 3, 100 3, 100 6, 000 3, 100 7630 BUILDING PERMITS-BSAR FUND 3, 706 3, 514 2, 000 2, 000 4, 000 2, 000 7700 YARD SALE PERMITS 6, 080 5, 605 8, 000 8, 000 8, 000 8, 000 TOTAL LICENSES & PERMITS 1, 121, 736 1, 146, 993 689, 320 859, 910 807, 630 754, 925 FINES & FORFEITURES:
8150 PARKING CITATIONS 4, 932 9, 442 10, 000 10, 000 10, 000 10, 000 8200 GENERAL FINES 100
8201 CODE ENFORCEMENT FINES 2, 294 1, 380 10, 000 10, 000 10, 000 10, 000 8202 ADMINISTRATIVE CITATION PROGRAM 12, 867 8, 585 20, 000 20, 000 20, 000 20,000 8252 BOOKING FEE REIMBURSEMENT
TOTAL FINES & FORFEITURES 20, 092 19, 507 40, 000 40, 000 40, 000 40, 000 MISCELLANEOUS REVENUE:
8600 INTEREST 381, 056 777, 775 263, 495 600, 000 450, 000 450, 000 8601 GASB 31 INTEREST INCOME ADJUSTMENT 96, 319) 125, 517 8605 REFUSE PENALTIES & INTEREST 1, 887 2, 468
8710 LAND RENTAL 124, 712 137, 601 140, 520 140, 520 140, 525 144, 035 8900 MISCELLANEOUS 20, 027 5, 231 5, 000 5, 000 5, 000 5, 000 8910 VOLUNTEER DONATIONS 14, 900 9, 300 185000 18, 000 19, 000 19, 000 8911 STATE OF THE CITY DONATIONS 2, 000 4, 000 11, 000 11, 000 11, 000 11, 000 TOTAL MISCELLANEOUS REVENUE 448, 263 15061, 891 438, 015 774, 520 625, 525 629, 035 INTERGOVERNMENTAL REVENUE:
9010 MOTOR VEHICLE IN -LIEU TAX 58, 359 70, 325 40, 000 100, 000 110, 000 120, 000 9325 ARTICLE 19 WDA 51, 877 63, 020 55, 000 55, 000 57, 000 57, 000 9331 SAN MANUEL TOT IN - LIEU 225,000 225, 000 225, 000 225, 000 225, 000 225, 000 9335 SB 90 STATE MANDATE REIMBURSEMENTS 145, 161 68, 011 35, 000 35, 000 45, 000 45, 000 TOTAL INTERGOVERNMENTAL REVENUE 480, 396 426, 356 355, 000 415, 000 437, 000 447, 000 6 General Rind
2022- 2023 2023- 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2021 Actual Actual Adjusted Year End Adopted Adopted
Acct# General Fund- 001 Audited) Audited) Budget Estimate Budget Budget CURRENT SERVICE CHARGES:
9511 PLANNING FEES - TENTATIVE PARCEL MAP
9512 PLANNING FEES- MINOR/ MAJOR VARIANCE
9513 PLANNING FEES -DESIGN REVIEW
9514 PLANNING FEES -CONDITIONAL USE PERMIT
9517 PLANNING FEES -OTHER
9519 PLANNING FEES - TEMPORARY OCCUPANCY PERMIT
9520 ENGINEERING FEES -PLAN CHECKS
9521 ENGINEERING FEES - INSPECTIONS
9523 ENGINEERING FEES -OTHER
9524 NPDES INSPECTION FEES
9525 PARK FEES
9526 POLICE DEPARTMENT FEES
9528 CITATION SIGN OFF FEES
9529 REPOSSESSION RELEASE FEES
9531 WITNESS FEES
9532 SELF HAULER FEES
9534 DELINQUENT REFUSE ADMIN FEES
9536 LIVESCAN SERVICE FEES
9538 FORECLOSURE REGISTRATION FEES
9540 RECORDATION OF DOCUMENT FEES
9541 BURRTEC CODE ENFORCEMENT FEES
9544 EVWD POLICE SERVICES FEES
9550 CANDIDATES STATEMENT DEPOSIT
9630 SALE OF MISCELLANEOUS COPIES
9631 POLICE STATION REPORTS
9632 VEHICLE STORAGE FEES
9633 NOTARY FEES
9634 PASSPORT FEE
9635 RETURNED CHECK CHARGE FEES
9780 CITY ADMINISTRATION

TOTAL CURRENT SERVICE CHARGES
963 612
8, 145 2, 715
88, 135 119, 399
33, 20 83, 593
101, 074 31, 267 125, 300 125, 300 115, 800 125, 300
55 162, 900 • 227, 787
335, 953 328, 026 516, 715 516, 715 531, 335 528.745
11, 553 817
180 9, 955 1, 000 1, 000 1, 000 1, 000
14, 478 7, 365 1, 500 1, 500 1, 500 1, 500
207, 444 216, 022 211, 075 211, 075 215, 300 219, 605
48 1, 320 1, 065 1, 000 1, 000 1, 000 1, 000
15 250 190 1, 000 1, 000 1, 000 1, 000
1, 056 1, 469
306 714 600 600 700 700
1, 370 280 1, 000 1, 000 1, 000 1, 000

14.4 81 1, 000 1, 000 1, 000 1, 000
93, 197 106, 278 122, 900 122, 900 132, 370 139, 675
290, 764 304, 254 317, 525 317, 525 328, 020 342, 780
25 53 41
681 671 1, 000 1, 000 1, 000 1, 000
45, 080 56, 840 55, 000 55, 000 55, 000 55, 000
90 3, 920 6, 580 5, 000 5, 000 5, 000 5, 000
240
168, 298 163, 655 163, 655 163, 305 163, 655
1, 422, 640 1, 674, 320 1, 525, 270 1, 525, 270 1, 554, 330 1, 587, 960 TOTAL GENERAL FUND 22, 526, 630 24, 170, 146 23, 901, 080 24, 468, 175 25, 776, 580 27, 683, 585 7 Traffic Safety
2022- 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Actual Actual Adjusted Year End Adopted Adopted
Acct # Traffic Safety- 002 Audited) Audited) Budget Estimate Budget Budget FINES & FORFEITURES:
8100 VEHICLE CODE FINES- CVC
8200 GENERAL FINES

TOTAL FINES & FORFEITURES
CURRENT SERVICE CHARGES:
9901 OPERATING TRANSFER IN - GENERAL FUND

TOTAL CURRENT SERVICE CHARGES
13, 255 6, 847 6, 775 6, 775 6, 775 6, 775
10, 502 51, 401 9, 500 9, 500 9, 500 9, 500
23, 757 58, 248 16, 275 16, 275 16, 275 16, 275
39, 529 10, 387 53, 725 53, 725 58, 530 68, 725
39, 529 10, 387 53, 725 53, 725 58, 530 68, 725
TOTAL TRAFFIC SAFETY 63, 287 68, 634 70, 000 70, 000 74, 805 85, 000 8 Gas Tax
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026- 2027 Lct#1
Actual Actual Adjusted Year End Adopted Adopted
GasTax• 004 Audited) Audited) Budget Estimate Budget 1 Budget MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT
8900 MISCELLANEOUS

TOTAL MISCELLANEOUS REVENUE
INTERGOVERNMENTAL REVENUE:
9100 GAS TAX- 2106
9110 GAS TAX- 2107
9120 GAS TAX- 2107. 5
9140 GAS TAX- 2105
9145 GAS TAX- 2103
9318 CITY OF SAN BERNARDINO
9320 ROAD MAINTENANCE & REHAB ACCOUNT

TOTAL INTERGOVERNMENTAL REVENUE
41, 849 79, 103 50, 400 50,400 60, 000 65, 000
16, 468) 16, 141
9, 656 397 30, 000 30, 000 30, 000 30, 000
35, 037 95, 642 80, 400 80, 400 90, 000 95, 000
207, 474 220, 053 242, 575 242, 575 223, 395 234, 565
441, 684 467, 512 471, 180 471, 180 494, 040 518, 745
7, 500 7, 500 7, 500 7, 500 7, 500 7, 500
324, 092 345, 388 392, 280 392, 280 361, 995 380, 095
464, 019 517, 908 592, 390 592, 390 517, 490 543, 365
15, 370 10, 040
1, 270, 625 1, 469, 242 1, 477, 790 1, 477, 790 3, 080, 975 952, 975 2, 730, 763 3, 037, 642 3, 183, 715 3, 183, 715 4, 685, 395 2, 637, 245 CURRENT SERVICE CHARGES:
9780 CITY ADMINISTRATION - 9, 837 11, 520 11, 520 11, 500 11, 520 9923 OPERATING TRANSFER IN- GEN. CAPITAL FINANCING 145, 023 145, 025 145, 025 145, 025 145, 025 145, 025 TOTAL CURRENT SERVICE CHARGES 145, 023 154, 862 156, 545 156, 545 156, 525 156, 545 TOTAL GAS TAX 2, 910, 823 3, 288, 145 3, 420, 660 3, 420, 660 4, 931, 920 2,888, 790 9 Article 3
2022. 2023 2023. 2024 2024- 2025 2024. 2025 2025. 2026 2026. 2027 Lct J
Actual Actual Adjusted Year End Adopted Adopted
Article3- 005 Audited) Audited) Budget Estimate Budget I Budget TAXES:
7205 TRANSPORTATION TAX -ARTICLE 3

TOTALTAXES
55, 981 170, 437 30, 000
55, 981 170,437 30, 000
TOTAL ARTICLE 3 55, 981 170, 437 30, 000
10 Community Development Block Grant
2022. 2023 202024 2024. 2025 2024- 2025 2025. 2026 2026. 2027 Lct Actual Actu3. 2al Adjusted Year End Adopted Adopted Community Development Block Grant• 006 Audited) Audited) Budget Estimate Budget Budget INTERGOVERNMENTAL REVENUE:
9300 COMMUNITY DEVELOPMENT BLOCK GRANT

TOTAL INTERGOVERNMENTAL REVENUE
806, 607 179, 805 645, 000 675, 000 415, 000 415, 000
806, 607 179, 805 645,000 675, 000 415, 000 415, 000
TOTAL CDBG 806, 607 179, 805 645, 000 675, 000 415, 000 415, 000 11 Development Impact Fees
2022- 2023 2023. 2024 2024- 2025 2024. 2025 2025- 2026 2026- 2027 Lct Actual Actual Adjusted Year End Adopted Adopted
Development Impact Fees- 007 Audited) Audited) Budget Estimate Budget I Budget MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT

TOTAL MISCELLANEOUS REVENUE
CURRENT SERVICE CHARGES:
9700 DEV IMPACT FEES -POLICE FACILITIES
9701 DEV IMPACT FEES - FIRE FACILITIES
9702 DEV IMPACT FEES - GENERAL FACILITIES
9703 DEV IMPACT FEES -PARKS & RECREATION FACILITIES
9710 DEV IMPACT FEES -UNALLOCATED FACILITIES
9711 DEV IMPACT FEES -LIBRARY FACILITIES
9712 DEV IMPACT FEES - LOCAL CIRCULATION
9713 DEV IMPACT FEES - REGIONAL FLOOD
9714 DEV IMPACT FEES - PUBLIC USE
9715 DEV IMPACT FEES - REGIONAL CIRC DEL ROSA
9716 DEV IMPACT FEES - REGIONAL CIRC BASE LINE
9717 DEV IMPACT FEES -REGIONAL CIRC FIFTH STREET
9718 DEV IMPACT FEES -REGIONAL ARTERIALS
9719 DEV IMPACT FEES- QUIMBY ACT
9845 PROCEEDS FROM SBCTA AGREEMENT

TOTAL CURRENT SERVICE CHARGES
214, 042 492, 476 60, 000 360, 000 150, 000 150, 000
46, 419) 74, 769 - - - -
167, 623 567, 245 60, 000 360, 000 150, 000 150, 000
26, 553 111, 789
92, 951 150, 786
118, 716 355, 569
166, 218 1, 098, 340
500, 000 4, 500, 000 500, 000 500, 000
104, 043 317, 438 - - - -
500, 221 1, 029, 020
106, 003 190, 239
129, 680 394, 069
25, 572 105, 274
58, 394 240, 379
57, 396 236, 285
569, 034 2, 342, 107
238
1, 643, 962 207, 229 - - - -
3, 598, 742 6, 778, 763 500, 000 4, 500, 000 500, 000 500, 000 TOTAL DEVELOPMENT IMPACT FEES 3, 766, 365 7, 346, 009 560, 000 4, 860, 000 650, 000 650, 000 12 Developer Fees
2022- 2023 2023- 2024 2024. 2025 2024r2025 2025. 2026 2026. 2027 Lct Actual Actual Adjusted Year End Adopted Adopted
Developer Fees- 008 Audited) Audited) Budget Estimate Budget Budget MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT

TOTAL MISCELLANEOUS REVENUE
CURRENT SERVICE CHARGES:
9543 MICROFILM FEES
9647 DEVELOPER FEES-STREETSITREES
9648 DEVELOPER FEES -SIGNALS
9720 INCLUSIONARY HOUSING

TOTAL CURRENT SERVICE CHARGES
113, 097 225, 622 40, 000 145, 000 90, 000 90, 000
21, 827) 55, 289 - - - -
91, 270 280, 911 40, 000 145, 000 90, 000 90, 000
15, 564 19, 033 10, 000 20, 000 10, 000 10, 000
8, 882 13, 362 - - - -
36, 600 - -
337, 500 1, 080, 000 - 370, 000 - -
398, 546 1, 112, 395 10, 000 390, 000 10, 000 10, 000
TOTAL DEVELOPER FEES 489, 816 1, 393, 306 50, 000 535, 000 100, 000 100, 000 13 Capital Improvements
2022. 2023 2023. 2124 2024. 2025 2024- 2025 2025. 2026 2026. 2027 Actual Actual Adjusted Year End Adopted Adopted
Acct# Capital Improvements- 010 Audited) Audited) Budget Estimate Budget I Budget MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT

TOTAL MISCELLANEOUS REVENUE
256, 266 409, 199 50, 000 250, 000 120, 000 120, 000
20, 478) 34, 693 - - - -
235, 788 443, 892 50, 000 250, 000 120, 000 120, 000
TOTAL CAPITAL IMPROVEMENTS 235, 788 443, 892 50, 000 250, 000 120, 000 120, 000 14 Landscape Maintenance District
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026- 2027 Acct
Actual Actual I
Adjusted Year End Adopted Adopted
Landscape Maintenance District- 012 Audited) Audited) Budget Estimate Budget 1 Budget TAXES:
7010 SECURED PROPERTY TAX

TOTAL TAXES
MISCELLANEOUS REVENUE:
8600 INTEREST
8900 MISCELLANEOUS

TOTAL MISCELLANEOUS REVENUE
CURRENT SERVICE CHARGES:
9780 CITY ADMINISTRATION
9901 OPERATING TRANSFER IN - GENERAL FUND

TOTAL CURRENT SERVICE CHARGES

TOTAL LANDSCAPE MAINTENANCE DISTRICT
555, 000 476, 443 555, 000 415, 000 435, 750 457, 540
555, 000 476, 443 555, 000 415, 000 435, 750 457, 540
216 2, 593 - - - -
3, 517 -
3,733 2, 593
8, 043 5, 155 5, 130 5, 155
37, 859 - - -
45, 902 5, 155 5, 130 5, 155
558, 733 524, 938 560, 155 415, 000 440, 880 462, 695
15 Street Light District
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025- 2026 2026. 2027 Lct Actual Actual Adjusted Year End Adopted Adopted
Street Light District- 013 Audited) Audited) Budget Estimate Budget Budget TAXES:
7010 SECURED PROPERTY TAX

TOTAL TAXES
MISCELLANEOUS REVENUE:
8600 INTEREST
8900 MISCELLANEOUS

TOTAL MISCELLANEOUS REVENUE
415, 003 356, 285 410, 000 395, 000 414, 750 435, 490
415,003 356, 285 410, 000 395, 000 414, 750 435, 490
324 3, 889 5, 000 - 5, 000 5, 000
89, 836 6, 894 30, 000 25, 000 25, 000 30, 000
90, 160 10, 783 35,000 25, 000 30, 000 35, 000
TOTAL STREET LIGHT DISTRICT 505, 163 443, 337 445, 000 420, 000 444, 750 470, 490 16 Community Facilities Districts
2022- 2023 2023. 2024 20242025 2024. 2025 2025. 2026 2026- 2027 lAcct Actual Actual Adjusted Year End Adopted Adopted
Community Facilities Districts- 014 Audited) Audited) Budget Estimate Budget Budget MISCELLANEOUS REVENUE:
8900 MISCELLANEOUS

TOTAL MISCELLANEOUS REVENUE
10, 170 11, 078 10, 850 10, 850 10, 550 10, 800
10, 170 11, 078 10, 850 10, 850 10, 550 10, 800
TOTAL COMMUNITY FACILITIES DISTRICTS 10, 170 11, 078 10, 850 10, 850 10, 550 10, 800 17 Community Trails District
2022. 2023 202024 2024- 2025 2024. 2025 2025- 2026 2026. 2027 Actual Actu3- 2al Adjusted Year End Adopted Adopted
Acct # Community Trails District- 015 Audited) Audited) Budget Estimate Budget Budget TAXES:
7010 SECURED PROPERTY TAX

TOTAL TAXES
8600 INTEREST

TOTAL MISC, REVENUE
16, 801 14, 423 16, 000 12, 750 13, 515 14, 325
16, 801 14, 423 16, 000 12, 750 13, 515 14, 325
108 1, 298
108 1, 298
TOTAL COMMUNITY TRAILS DISTRICT 16, 909 15, 721 16, 000 12, 750 13, 515 14, 325 18 Parks Maintenance District
2022. 2023 202024 2024- 2025 2024- 2025 2025. 2026 2026. 2027 Lct Actual Actu3. 2al Adjusted Year End 1 Adopted Adopted Parks Maintenance District- 016 Audited) Audited) Budget Estimate Budget Budget TAXES:
7010 SECURED PROPERTY TAX

TOTAL TAXES
MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT

TOTAL MISCELLANEOUS REVENUE
CURRENT SERVICE CHARGES:
9780 CITY ADMINISTRATION
9901 OPERATING TRANSFER IN - GENERAL FUND

TOTAL CURRENT SERVICE CHARGES
118, 715 101, 912 115, 000 89, 500 105, 000 115, 000
118, 715 101, 912 115, 000 89, 500 105, 000 115, 000
4, 352 8, 725 3, 000 6, 000 4, 500 5, 000
1, 801) 2, 351 - - - -
2, 551 11, 076 3, 000 6,000 4, 500 5, 000
8, 043 5, 155 - 5, 130 5, 155
53, 803 57, 581 55, 890 50, 815 58, 995 54, 545
53, 803 65, 624 61, 045 50, 815 64, 125 59, 700
TOTAL PARKS MAINTENANCE DISTRICT 175, 070 178, 612 179, 045 146, 315 173, 625 179, 700 19 Measure I
2022. 2023 2023. 2024 2024- 2025 2024. 2025 2025- 2026 2026. 2027 Lct Actual Actual Adjusted Year End Adopted Adopted I Measure1. 017 Audited) Audited) Budget Estimate Budget Budget MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT

TOTAL MISCELLANEOUS REVENUE
INTERGOVERNMENTAL REVENUE:
9131 MEASURE 12010- 2040

TOTAL INTERGOVERNMENTAL REVENUE
47, 180 115, 996 27, 000 89, 000 65, 000 70, 000
23, 832) 22, 317 - - - -
23, 348 138, 313 27, 000 89, 000 65, 000 70, 000
1, 496, 223 1, 458, 023 1, 681, 315 1, 525, 000 1, 601, 250 1, 681, 315 1, 496, 223 1, 458, 023 1, 681, 315 1, 525, 000 1, 601, 250 1, 681, 315 TOTAL MEASURE 1 1, 519, 572 1, 596, 336 1, 708, 315 1, 614, 000 1, 666, 250 1, 751, 315 20 CFD Maintenance
2022- 2023 2023. 2024 2024. 2025 2024. 2025 2025- 2026 2026. 2027 Lct Actual Actual Adjusted Year End Adopted Adopted
CFD Maintenance- 019 Audited) Audited) Budget Estimate Budget Budget TAXES:
7010 SECURED PROPERTY TAX

TOTALTAXES
CURRENT SERVICE CHARGES:
9523 ENGINEERING FEES - OTHER
9780 CITY ADMINISTRATION

TOTAL CURRENT SERVICE CHARGES
86, 720 86, 720 86, 720 92, 720
86, 720 86, 720 86, 720 92, 720
30, 000 25, 000 25, 000
1, 200 1, 200 1, 200 1, 200
1, 200 31, 200 26, 200 26, 200
TOTAL CFD MAINTENANCE 87, 920 117, 920 112, 920 118, 920 21 Air Quality Management District (AQMD)
2022. 2023 2023- 2024 2024- 2025 2024. 2025 2025- 2026 2026. 2027 Lct Actual Actual Adjusted Year End Adopted Adopted
Air Quality Management District- 020 Audited) Audited) Budget Estimate Budget Budget MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT

TOTAL MISCELLANEOUS REVENUE
INTERGOVERNMENTAL REVENUE:
9317 AQMD AB 2766

TOTAL INTERGOVERNMENTAL REVENUE
6, 933 12, 568 5, 000 8, 000 8, 000 8, 000
772) 3, 491 - - - -
6, 161 16, 059 5, 000 8, 000 8, 000 8, 000
74, 644 75, 305 72, 000 72, 000 75, 000 75, 000
74, 644 75,305 72, 000 72,000 75, 000 75, 000
TOTAL AQMD 80, 805 91, 364 77, 000 80, 000 83, 000 83, 000 22 Citizen' s Option for Public Safety ( COPS)
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Lct# Actual Actual 1
Adjusted 1Year End Adopted Adopted
Citizen' s Option for Public Safety- 021 Audited) Audited) Budget Estimate Budget Budget INTERGOVERNMENTAL REVENUE:
9350 COPS GRANT 165, 306 186, 305 175, 000 175, 000 185, 000 190, 000 TOTAL INTERGOVERNMENTAL REVENUE 165, 306 186, 305 175, 000 175, 000 185, 000 190, 000 TOTAL COPS 165, 306 186, 305 175, 000 175, 000 185, 000 190, 000 23 General Capital Financing
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Acct
Actual Actual Adjusted Year End Adopted Adopted
General Capital Financing- 023 Audited) Audited) Budget Estimate Budget I Budget MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT
8900 MISCELLANEOUS

TOTAL MISCELLANEOUS REVENUE
CURRENT SERVICE CHARGES:
9539 PAVEMENT IMPACT FEES
9901 OPERATING TRANSFER IN - GENERAL FUND

TOTAL CURRENT SERVICE CHARGES
173, 991 354, 887 102, 995 230, 000 200, 000 210, 000
65, 645) 91, 445 - - - -
5, 000 5, 000 5, 000 5, 000
108, 346 446, 332 107, 995 235, 000 205, 000 215, 000
144, 476 151, 662 100, 000 100, 000 100, 000 100, 000
1, 649, 000 1, 000, 000 - - - -
1, 793, 476 1, 151, 662 100, 000 100, 000 100, 000 100, 000 TOTAL GENERAL CAPITAL FINANCING 1, 901, 822 1, 597, 994 207, 995 335, 000 305, 000 315, 000 24 Street & Storm Drain Maintenance District
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 lAcct Actual Actual Adjusted Year End Adopted Adopted
Street & Storm Drain Maintenance District- 024 Audited) Audited) Budget Estimate Budget Budget I TAXES:
7010 SECURED PROPERTY TAX

TOTALTAXES
MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT
8900 MISCELLANEOUS

TOTAL MISCELLANEOUS REVENUE
CURRENT SERVICE CHARGES:
9780 CITY ADMINISTRATION

TOTAL CURRENT SERVICE CHARGES
43, 496 91, 810 40, 400 53, 000 55, 650 58, 435
43, 496 91, 810 40, 400 53, 000 55, 650 58, 435
22, 241 43, 399 3, 400 27, 000 15, 000 17, 000
9, 070) 12, 058 - - - -
28, 560 - - - -
41, 731 55, 457 3, 400 27, 000 15, 000 17, 000
205 220
205 220
220 220
220 226
TOTAL STREET & STORM DRAIN MAINTENANCE DIST. 85,227 147, 473 44, 020 80, 000 70, 870 75, 655 25 Justice Assistance Grant
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025- 2026 2026. 2027 Acct
Actual Actual Adjusted I
Year End Adopted Adopted
Justice Assistance Grant- 026 Audited) Audited) Budget Estimate Budget Budget I INTERGOVERNMENTAL REVENUE:
9360 JUSTICE ASSISTANCE GRANT

TOTAL INTERGOVERNMENTAL REVENUE
30, 453 53, 940 20, 000 20, 000 25, 000 25, 000
30, 453 53, 940 20, 000 20, 000 25, 000 25,000
TOTAL JUSTICE ASSISTANCE GRANT 30, 453 53,940 20, 000 20, 000 25, 000 25, 000 26 Grants Fund
2022. 2023 2023. 2024 2024- 2025 2024. 2025 2025. 2026 2026. 2027 Actual Actual Adjusted Year End Adopted Adopted
Acct# Grants Fund- 027 Audited) Audited) Budget Estimate Budget 1 Budget MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT
8900 MISCELLANEOUS

TOTAL MISCELLANEOUS REVENUE
INTERGOVERNMENTAL REVENUE:
9210 STATE - OTHER
9215 STATE- SLPP
9310 MISC PROJECT REIMBURSEMENT
9314 IVDA PROJECT REIMBURSEMENT
9318 CITY OF SAN BERNARDINO PROJECT REIMBURSEMENT
9319 EVWD PROJECT REIMBURSEMENT
9322 COUNTY OF SAN BERNARDINO PROJECT REIMB.
9324 CITY OF REDLANDS PROJECT REIMBURSEMENT
9328 SAN MANUEL COMMUNITY CREDIT FUNDS

TOTAL INTERGOVERNMENTAL REVENUE

CURRENT SERVICE CHARGES
9917 OPER TRANSF IN- MEAS I
9930 OPER TRANSF IN - MAJOR GRANTS

TOTAL CURRENT SERVICE CHARGES
17, 701
66, 847 -
35, 000
84, 548 35, 000
444, 305 140, 449 1, 237, 000 2, 319, 000 134, 000
616, 202
262, 893
528, 532 53, 000 280, 000 -
271, 131 640, 484 153, 000 10, 000 1, 150, 000
8, 000 19, 680 6, 000 -
1, 563, 181 1, 753, 000
7, 079 5, 000 38, 000
84 1, 259, 131 3, 242, 890 3, 201, 000 2, 653, 000 1, 284, 000 149, 230
180, 098
329, 328
TOTAL GRANTS FUND 1, 673, 007 3, 242, 890 3, 236, 000 2, 653, 000 1, 284, 000 27 Paramedic Department
Acct # Paramedic Department-028
2022- 2023
Actual
Audited)
2023. 2024
Actual
Audited)
2024. 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025- 2026
Adopted
Budget
2026. 2027
Adopted
Budget
TAXES:
7085 PROPERTY TAX -PARAMEDIC TAX 366, 991 365, 363 375, 000 367, 500 370, 000 375, 000 TOTAL TAXES 366, 991 365, 363 375, 000 367, 500 370, 000 375, 000 CURRENT SERVICE CHARGES:
9929 OPERATING TRANSFER IN -FIRE DEPARTMENT 871, 942 1, 282, 943 2, 209, 325 1, 129, 355 2, 191, 540 2, 542, 735 TOTAL CURRENT SERVICE CHARGES 871, 942 1, 282, 943 2, 209, 325 1, 129, 355 2, 191, 540 2, 542, 735 TOTAL PARAMEDIC DEPARTMENT 1, 238, 933 1, 648, 306 2, 584, 325 1, 496, 855 2, 561, 540 2, 917, 735 28 Fire Department
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Actual Actual Adjusted Year End Adopted Adopted
Acct# Fire Department- 029 Audited) Audited) Budget Estimate Budget Budget TAXES:
7010 SECURED PROPERTY TAX
7020 UNSECURED PROPERTY TAX
7030 SUPPLEMENTAL SECURED PROPERTY TAX
7040 SUPPLEMENTAL UNSECURED PROPERTY TAX
7050 UTILITY UNITARY TAX
7070 INTEREST, PENALTIES & DELINQUENT
7075 RESIDUAL BALANCE

TOTALTAXES
LICENSES & PERMITS:
7600 BUILDING PERMITS - INSPECTION FEES
7610 BUILDING PERMITS -PLAN CHECK FEES

TOTAL LICENSES & PERMITS
MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT

TOTAL MISCELLANEOUS REVENUE
INTERGOVERNMENTAL REVENUE:
9410 PASS THRU- FIRE DEPARTMENT

TOTAL INTERGOVERNMENTAL REVENUE
CURRENT SERVICE CHARGES:
9527 FIRE DEPARTMENT FEES
9901 OPERATING TRANSFER IN -GENERAL FUND

TOTAL CURRENT SERVICE CHARGES
3, 074, 602 3, 261, 415 3. 819, 060 3, 464, 000 3, 637, 200 3, 819, 060 107, 964 125, 381
102, 028 139, 877
18, 726 9, 674
70, 393 87, 342
17, 117 20, 508
744, 113 885, 988 689, 065 625, 000 656, 250 689, 065
4, 134, 942 4, 530, 185 4, 508, 125 4, 089, 000 4, 293, 450 4, 508, 125 35, 765 45, 115 39, 000 20, 000 50, 000 52, 000
19, 735 21, 416 25, 000 17, 500 30, 000 32, 000
55, 500 66, 531 64, 000 37, 500 80, 000 84, 000
288, 413 585, 538 242, 000 370, 000 320, 000 330, 000
110, 731) 129, 615
177, 682 715, 153 242, 000 370, 000 320, 000 330, 000
238, 803 275, 809 185, 660 175, 000 191, 230 196, 970
238, 803 275, 809 185, 660 175, 000 191, 230 196, 970
531, 898 546, 411 548, 795 527,485 538, 035 548, 795
1, 531, 785 1, 847,965 2, 505, 065
531, 898 546, 411 2, 080, 580 527, 485 2, 386, 000 3, 053, 860 TOTAL FIRE DEPARTMENT 5, 138, 824 6, 134, 088 7, 080, 365 5, 198, 985 7, 270, 680 8, 172, 955 29 Major Grants Fund
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025- 2026 2026. 2027 Lct# Actual Actual Adjusted Year End Adopted Adopted
Major Grants Fund- 030 Audited) Audited) Budget Estimate Budget Budget INTERGOVERNMENTAL REVENUE:
9225 FEDERAL GRANTS

TOTAL INTERGOVERNMENTAL REVENUE

CURRENT SERVICE CHARGES
9910 OPER TRANSF IN - CAPITAL IMP
9927 OPER TRANSF IN - GRANT FUNDS
9930 OPER TRANSF IN -MAJOR GRANTS

TOTAL CURRENT SERVICE CHARGES
4, 040, 811 3, 872, 716 8, 091, 500 9, 457, 880 9, 109, 000 26, 307, 000 4, 040, 811 3, 872, 716 8, 091, 500 9, 457, 880 9, 109, 000 26, 307, 000 90, 049
180, 098 -
108, 812
270, 146 108, 812
TOTAL MAJOR GRANTS FUND 4, 310, 958 3, 981, 527 8, 091, 500 9, 457, 880 9, 109, 000 26, 307, 000 30 Insurance
2022. 2023 2023- 2024 2024. 2025 2024. 2025 2025. 2026 T 2026. 2027 Actual Actual Adjusted Year End Adopted Adopted I Accta! Insurance• 041 Audited) Audited) Budget Estimate Budget Budget MISCELLANEOUS REVENUE:
8600 INTEREST
8601 GASB 31 INTEREST INCOME ADJUSTMENT
8900 MISCELLANEOUS
8915 CLAIMS PAYABLE

TOTAL MISCELLANEOUS REVENUE
CURRENT SERVICE CHARGES:
9599 INSURANCE DEPARTMENT CHARGE
9780 CITY ADMINISTRATION
9901 OPERATING TRANSFER IN -GENERAL FUND

TOTAL CURRENT SERVICE CHARGES

TOTALINSURANCE
84, 112 155, 806 85, 000 100, 000 75, 000 85, 000
9, 369) 41, 269 - - - -
17, 809 2, 430 25, 500 25, 500 25, 500 25, 500
6, 000 - - - - -
98, 552 199, 505 110, 500 125, 500 100, 500 110, 500
503, 838 486, 331 673, 590 629, 675 992, 010 1, 007, 275 2, 490 2, 340 - 2, 280 2, 340
580, 000 - - - -
1, 083, 838 488, 821 675, 930 629, 675 994, 290 1, 009, 615 1, 182, 390 688, 326 786, 430 755, 175 1, 094, 790 1, 120, 115 31 General Services
Lct General Services• 042
2022. 2023
Actual
Audited)
2023. 2024
Actual
Audited)
2024. 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025. 2026
Adopted
Budget
2026. 2027
Adopted
Budget
MISCELLANEOUS REVENUE:
8600 INTEREST 30, 355 60, 715 20, 000 40, 000 35, 000 37, 000 8601 GASB 31 INTEREST INCOME ADJUSTMENT 12, 610) 16, 027 8900 MISCELLANEOUS 10
TOTAL MISCELLANEOUS REVENUE 17, 745 76, 752 20, 000 40, 000 35, 000 37, 000 CURRENT SERVICE CHARGES:
9542 EVC STATION FEES 17, 307 66, 059 16, 000 80, 000 55, 000 55, 000 9598 BUILDING SERVICES DEPARTMENT CHARGE 75, 215 615, 928 504, 245 504, 245 1, 061, 575 1, 040, 960 9780 CITY ADMINISTRATION 5,799 6, 200 6, 200 6, 200
9901 OPERATING TRANSFER IN -GENERAL FUND 525, 000 300,000 TOTAL CURRENT SERVICE CHARGES 617, 522 987, 787 526, 445 584, 245 1, 122, 775 1, 102, 160 TOTAL GENERAL SERVICES 635, 266 1, 064, 538 546, 445 624, 245 1, 157, 775 1, 139, 160 TOTAL CITY 50, 083,904 58, 667, 150 54, 553, 105 58, 106, 810 58, 292, 450 75, 296, 240 32 Expenditures
33 City Council
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Lct General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted City Council- 1000 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES

TOTAL SALARIES & WAGES
BENEFITS:
3510 CAFETERIA PLAN
3530 MEDICARE & SOCIAL SECURITY
3605 ANNUAL CREDIT MONITORING ALLOWANCE

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4200 OFFICE SUPPLIES
4203 EQUIPMENT/ FURNITURE
4210 POSTAGE
4310 DUES & SUBSCRIPTIONS
4320 TRAVEL& CONFERENCE
4330 TRAINING
4332 MILEAGE REIMBURSEMENT
4336 COMMUNITY EVENTS
4346 LAFCO FEES

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

TOTAL CONTRACTUAL SERVICES
47, 943 47, 851 48, 000 48, 000 48, 000 48, 000
47, 943 47, 851 48, 000 48, 000 48, 000 48, 000
87, 431 90, 263 93, 000 93, 000 96, 000 99, 000
9, 507 9, 644 10, 790 10, 790 11, 020 11, 250
500 500 500 400 500 500
97, 438 100, 406 104,290 104, 190 107, 520 110, 750
3, 427 266 1, 845 2, 000 235 1, 860
200 200 200 200
37, 810 41, 348 38, 450 38, 450 40, 650 43, 100
5, 000 5, 000 5, 000 5, 000
468 1, 500 1, 500 1, 500 1, 500
500 500 200 200
14, 866 6, 674 12, 000 12, 000 12, 450 13, 350
4, 127 4, 094 8, 000 8, 000 6, 000 7, 000
60, 229 52, 850 67, 495 67, 650 66, 235 72, 210
28, 500
28, 500
TOTAL CITY COUNCIL 205,610 229, 607 219, 785 219, 840 221, 755 230, 960 34 City Clerk
2022. 2023 2023. 2024 2024- 2025 2024. 2025 2025- 2026 2026. 2027 lAcct General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted City Clerk- 1200 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION
3125 MANAGEMENTLEAVE

TOTAL SALARIES & WAGES
BENEFITS:
3510 CAFETERIA PLAN
3530 MEDICARE & SOCIAL SECURITY
3560 PERS- RETIREMENT
3590 LIFE INSURANCE
3605 ANNUAL CREDIT MONITORING ALLOWANCE

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4203 EQUIPMENT/ FURNITURE
4210 POSTAGE
4245 EQUIPMENT MAINTENANCE
4255 SOFTWARE SUPPORT
4300 ADVERTISING
4310 DUES & SUBSCRIPTIONS
4320 TRAVEL& CONFERENCE
4330 TRAINING
4332 MILEAGE REIMBURSEMENT
4335 ELECTIONS

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4506 CONTRACT SERVICES- SB COUNTY RECORDER
4554 CONTRACT SERVICES - CONSULTANT
4625 CONTRACT SERVICES - CODIFICATION
4626 CONTRACT SERVICES -RECORDS MANAGEMENT

TOTAL CONTRACTUAL SERVICES
176, 492 185, 797 247, 380 247, 380 238, 890 250, 830
3, 614 6, 818
1, 980 652
933 24, 354
10, 820 18, 333
13, 360 31, 109
1, 507 10, 646
208, 706 277, 710 247, 380 247, 380 238, 890 250, 830
42, 896 43, 631 46, 500 46, 500 38, 400 39, 600
3, 721 4, 542 3, 590 3, 590 3, 465 3, 640
51, 787 55, 822 73, 775 73, 775 52, 820 56, 590
427 340 815 815 790 830
250 250 250 250 200 200
99, 081 104, 584 124, 930 124, 930 95, 675 100,860
50, 264 37, 145 37, 145 1, 350 19, 830
6, 701 6,467 8, 960 8, 960 10, 535 10, 735
1, 212 1, 268 2, 500 2, 500 2, 000 2, 500
2, 076 250 250 3, 250 250
582 1, 052 600 900 1, 000 1, 000
500 500 500 500
10, 337 200 200 200 200
34, 415 19, 175 33, 000 33, 000 30, 000 33, 000
1, 908 1, 983 2, 350 2, 350 1, 560 2, 750
1, 812 1, 734 8, 500 8, 500 7, 300 8, 500
3, 000 613 450 1, 500 450 450
299 200 200 200 200
71 605 35, 000 35, 000 1, 000 35, 000
62, 115 83, 460 129, 655 131, 005 59, 345 114, 915
7, 445 1, 078 5, 500 5, 500 5, 000 5, 500
2, 878 1, 371 5, 500 5, 500 5, 500 5, 500
18, 451 20, 330 22, 750 22, 750 11, 200 2, 500
28, 774 22, 778 33, 750 33, 750 21, 700 13, 500
TOTAL CITY CLERK 398, 676 488, 532 535, 715 537, 065 415, 610 480, 105 35 General Government
2022- 2023 2023. 2024 2024. 2025 2024- 2025 2025- 2026 2026. 2027 General Fund-001 Actual Actual Adjusted Year End Adopted Adopted Acct # General Government-1450 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION
3125 MANAGEMENTLEAVE

TOTAL SALARIES & WAGES
BENEFITS:
3510 CAFETERIA PLAN
3511 PERS- ADMIN FEE
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
3660 ADMINISTRATIVE LEAVE BUYBACK
3665 COMPENSATORY TIME BUYBACK

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4102 OPERATING TRANSFER OUT -TRAFFIC SAFETY
4112 OPERATING TRANSFER OUT- LMD
4123 OPERATING TRANSFER OUT- GEN CAPITAL FINANCING
4129 OPERATING TRANSFER OUT - FIRE DEPT
4141 OPERATING TRANSFER OUT -INSURANCE
4142 OPERATING TRANSFER OUT -GENERAL SERVICES
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4203 EQUIPMENT/ FURNITURE
4210 POSTAGE
4260 DISASTER SUPPLIES
4310 DUES & SUBSCRIPTIONS
4320 TRAVEL & CONFERENCE
4330 TRAINING
4332 MILEAGE REIMBURSEMENT
4400 MISCELLANEOUS

TOTAL OPERATIONS & MATERIALS
230, 792 210, 164 326, 515 304, 885 305,405 320, 635
2, 232 6, 248 1, 000 1, 000 1, 000 1, 000
831 592
1, 629 51, 856
12, 330 27, 515
20, 524 46, 987
2, 742 19, 831
271, 080 363, 191 327, 515 305, 885 306, 405 321, 635
36, 457 36, 175 39, 990 39, 990 38, 400 39, 600
811 883 1, 000 1, 000 1, 000 1, 000
4, 622 6, 011 4, 420 4, 420 4, 430 4, 650
82, 033 67, 365 93, 165 93, 165 92, 645 100, 850
7, 163 13, 854 7, 510 7, 510 7, 510 7, 510
714 701 1, 005 1, 005 1, 010 1, 060
6, 927 5, 968 6, 900 6, 900 8, 280 8, 280
215 215 215 215 200 200
19, 705 35, 269 25, 000 25, 000 25, 000 25, 000
29, 485 27, 651 28, 000 28, 000 28, 000 28, 000
16, 860 16, 470 19, 000 19, 000 19, 000 19, 000
1, 346 1, 000 1, 000 1, 000 1, 000
206, 338 210, 564 227, 205 227, 205 226, 475 2361150
44, 512 31, 950 31, 950 1, 350 19, 830
39, 529 10, 387 53, 725 53, 725 58, 530 68, 725
114, 128
1, 649, 000 1, 000, 000
1, 531, 785 1, 847, 965 2, 505, 065
580, 000
525, 000 300, 000
6, 701 6, 467 8, 960 8, 960 10, 535 10, 735
103 1, 885 495 495 450 495
492 250 250 250 250
397 154 400 400 300 300
300, 000 100, 000
2, 616 4, 719 2, 640 2, 640 2, 570 2, 640
2, 000 2, 200
133 495 495 675 675
100 100 100 100
16)
2, 803, 839 1, 482, 368 1, 930, 800 199, 015 1, 924, 725 2, 611, 015 CONTRACTUAL SERVICES:
4505 CONTRACT SERVICES - SALES TAX AUDIT 1, 800 1, 800 2, 000 2, 000 2, 000 2, 000 4520 CONTRACT SERVICES - ATTORNEY 120, 938 154, 043 135, 000 135, 000 154, 200 154, 200 4525 CONTRACT SERVICES - AFTER SCHOOL PROGRAM 45,000 45, 000 45, 000 45, 000 4535 CONTRACT SERVICES -PERSONNEL 14, 865 8, 279 500 500 TOTAL CONTRACTUAL SERVICES 137, 603 164, 122 182, 500 182, 500 201, 200 201, 200 TOTAL GENERAL GOVERNMENT 3, 418, 860 2, 220, 245 2, 668, 020 914, 605 2, 658, 805 3, 370, 000 36 Personnel
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 20 - 2027 Lct# General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted Personnel- 1600 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION
3125 MANAGEMENTLEAVE

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

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4203 EQUIPMENT/ FURNITURE
4210 POSTAGE
4235 PHYSICALS/ TESTING
4236 LIVESCAN SERVICE FEE
4300 ADVERTISING
4310 DUES & SUBSCRIPTIONS
4330 TRAINING
4337 SPECIAL EVENTS

TOTAL OPERATIONS & MATERIALS
26, 160 32, 569 38, 410 38, 410 115,290 121, 110
279 383 1, 000 1, 000 1, 000 1, 000
38 39
176 6, 651
1, 891 2, 684
2, 645 6, 395
2, 713
31, 190 51, 434 39, 410 39, 410 116, 290 122, 110
4, 142 4, 178 4, 650 4, 650 21, 120 21, 780
565 822 555 555 1, 675 1, 755
8, 868 9, 387 11, 300 11, 300 27, 720 29, 725
82 83 130 130 380 400
904 938 900 900 1, 920 1, 920
25 25 25 25 110 110
14, 586 15, 432 17, 560 17, 560 52, 925 55,690
5, 063 3, 715 3, 715 740 10, 905
6, 701 6, 467 8, 960 8, 960 10,535 10, 735
211 1, 668 865 865 950 950
350 350
493 65 200 200 200 200
2, 120 1, 353 2, 740 2, 740 2, 740 2, 740
160 192 245 245 245 245
199 789 2, 000 3, 000 1, 575 2, 175
2, 250 1, 000 1, 500 1, 400 1, 400
266 2, 015 2, 015 515 515
1, 962 3, 500 3, 500 4, 200 4, 200
12, 134 17, 826 25, 240 26, 740 239450 34, 415
CONTRACTUAL SERVICES:
4537 CONTRACT SERVICES - EMPLOYEE ASST. PROGRAM 1, 575 760 6, 000 6, 000 4622 CONTRACT SERVICES -SECTION 125 PLAN 485 485 515 515 TOTAL CONTRACTUAL SERVICES 2, 060 1, 245 6, 515 6, 515
TOTAL PERSONNEL 59, 970 85, 937 88, 725 90, 225 192, 665 212, 215 37 Finance
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted Acct # Finance- 1700 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION
3125 MANAGEMENTLEAVE

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

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4203 EQUIPMENT/ FURNITURE
4210 POSTAGE
4236 LIVESCAN SERVICE FEE
4250 SPECIAL DEPARTMENT SUPPLIES
4255 SOFTWARE SUPPORT
4310 DUES & SUBSCRIPTIONS
4320 TRAVEL & CONFERENCE
4330 TRAINING
4332 MILEAGE REIMBURSEMENT
4400 MISCELLANEOUS

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4510 CONTRACT SERVICES - AUDITOR
4513 CONTRACT SERVICES- SB 90
4515 CONTRACT SERVICES - COLLECTIONS
4516 CONTRACT SERVICES - CITATIONS
4517 CONTRACT SERVICES- DMV
4621 CONTRACT SERVICES -COST ALLOCATION STUDY

TOTAL CONTRACTUAL SERVICES
301, 478 333, 654 401, 030 401, 030 401, 095 421, 160
2, 792 2, 879 1, 000 1, 000 1, 000 1, 000
3, 076 3, 426
2, 111 24, 805
18, 064 23, 869
11, 665 27, 606
9, 044
339, 185 425, 283 402, 030 402, 030 402, 095 422, 160
70, 875 72, 597 74, 400 74, 400 72, 960 75, 240
6, 138 7, 275 5, 815 5, 815 5, 820 6, 110
95, 613 96, 170 100, 015 100, 015 104, 935 112, 245
1, 176 1, 282 1, 325 1, 325 1, 325 1, 390
3, 013 3, 125 3, 000 3, 000 6, 480 6, 480
400 400 400 400 380 380
177, 214 180, 849 184, 955 184, 955 191, 900 201, 845
81, 265 59, 440 59, 440 2, 560 37, 675
6, 701 6,467 8, 960 8, 960 10, 535 10, 735
2, 012 2, 024 2, 700 2, 700 2, 700 2, 700
740 491 575 575 575 575
4, 778 3, 432 5, 500 5, 500 5, 500 5, 500
288 608 600 600 600 600
906 1, 000 1, 000 1, 000
61, 955
1, 065 2, 760 2, 145 2, 145 2, 750 2, 145
1, 289 2, 200 3, 000 5, 500 3, 500
535 861 1, 630 1, 630 1, 215 1, 040
100 200 150 150
285 252 1, 205 1, 205 1, 200 1, 205
79, 265 99, 449 86, 055 86, 955 33, 285 66, 825
42, 195 44, 995 50, 200 50, 200 49, 325 52, 550
2, 400 2, 800 2, 800 2, 800 2, 600 2, 800
591 1, 285 1, 450 1, 450 1, 400 1, 450
515 1, 150 2, 000 2, 000 2, 000 2, 000
78 301 650 650 625 650
22, 000
45, 779 50, 531 57, 100 57, 100 55, 950 81, 450
TOTAL FINANCE 641, 443 756, 111 730, 140 731, 040 683, 230 772, 280 38 Police Department
2022- 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted Acct# Police Department-2000 Audited) Audited) Budget Estimate Budget Budget OPERATIONS & MATERIALS:
4010 ELECTRICITY
4020 GAS
4030 WATER/SEWER
4040 PEST CONTROL SUPPLIES/ MATERIALS
4045 LANDSCAPING SUPPLIES
4055 JANITORIAL SUPPLIES
4060 TELEPHONE
4061 CELL PHONES/ SATELLITE PHONES
4062 AIR CARDS
4065 I NTERNET/ CABLE/SATELLITE
4066 ALARM MONITORING
4070 BUILDING MAINTENANCE
4075 PUBLIC FACILITIES IMPROVEMENTS
4198 CITY ADMINISTRATION
4200 OFFICE SUPPLIES
4203 EQUIPMENT/FURNITURE
4205 PHOTOCOPIER
4206 MATERIALS
4210 POSTAGE
4220 FUEL
4221 FUEL TANK MAINTENANCE/ PERMITS/ INSPECTION
4222 GENERATOR MAINTENANCE/ PERMITS/ INSPECTION
4224 OVERHEAD DOOR/GATE MAINTENANCE
4236 LIVESCAN SERVICE FEE
4240 VEHICLE MAINTENANCE
4245 EQUIPMENT MAINTENANCE
4250 SPECIAL DEPARTMENT SUPPLIES
4255 SOFTWARE SUPPORT
4351 EMERGENCY INCIDENTS

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4504 CONTRACT SERVICES - JANITORIAL SERVICES
4560 CONTRACT SERVICES -SHERIFF
4561 CONTRACT SERVICES - SHERIFF RESERVES
4563 CONTRACT SERVICES - WE TIP
4564 CONTRACT SERVICES - CAL ID
4566 CONTRACT SERVICES -CITIZEN PATROL
4571 CONTRACT SERVICES - SHERIFF EXPLORERS
4585 CONTRACT SERVICES - LANDSCAPE MAINTENANCE
4587 CONTRACT SERVICES - ELEVATOR MAINTENANCE
4588 CONTRACT SERVICES-HVAC MAINTENANCE
4589 CONTRACT SERVICES -PEST CONTROL
4680 CONTRACT SERVICES - TREE TRIM

TOTAL CONTRACTUAL SERVICES
87, 992 101, 458 95, 000 105, 000 106, 575 111, 905
32, 271 18, 030 31, 000 31, 000 21, 000 22, 050
19, 025 17, 362 24, 000 24, 000 28, 000 29, 500
500 500
343 500 500 500 500
5, 320 5, 945 6, 500 6, 500 6, 000 6, 500
23, 328 34, 666 25, 500 25, 500
4, 812 18, 417 5, 880 5, 880 5, 880 5, 880
13, 374 13, 486 16, 020 16, 020 16, 020 16, 020
15, 849 14, 108 15, 970 15, 970 16, 330 16, 390
1, 020 1, 380 1, 700 1, 700 1, 900 1, 900
4, 382 11, 635 2, 500 10, 000 8, 000 6, 000
2, 116 5, 000 5, 000 5, 000 5, 000
4, 309 7, 531 5, 500 5, 500 5, 500 5, 500
1, 357 46, 128 50, 700 50, 700
6, 211 2, 000 2, 000 2, 000 2, 000
6, 828 7, 241 7, 260 7, 260 8, 640 8, 640
1, 479 1, 141 1, 200 1, 200 1, 200 1, 200
1, 255 1, 055 1, 700 1, 700 1, 700 1, 700
121, 208 130, 131 128, 000 128, 000 135, 000 140, 000
1, 583 2, 113 4, 340 4, 340 6, 715 4, 340
2, 140 2, 297 3, 175 3, 175 5, 175 5, 175
707 407 3, 350 9, 000 3, 440 3, 440
100 100 100 100
57, 336 116, 733 110, 000 110, 000
6, 102 8, 056 7, 750 7, 750 9, 850 10, 350
5, 645 7, 715 13, 250 13, 250 13, 250 13, 250
11, 473 622 1, 750 1, 750 1, 675 1, 750
1, 000 1, 000
437, 463 567, 656 570, 145 593, 295 410, 450 420, 090
12, 960 13, 546 15, 400 15, 400 15, 410 16, 180
10, 924, 853 12, 229, 362 13, 122, 740 10, 325, 175 14, 725, 585 15, 429, 155 390 290 1, 000 1, 000 1, 000 1, 000
3, 296 3, 296 3, 500 3, 500 3, 500 3, 500
64, 971 66, 724 68, 750 68, 750 66, 725 68, 750
190 437 1, 000 1, 000 1, 000 1, 000
1, 000 1, 000 1, 000 1, 000
6, 000 6, 000 6, 930 6, 930 6, 960 7, 295
2, 768 2, 372 3, 200 3, 200 3, 200 3, 200
8, 131 13, 296 22, 500 22, 500 11, 900 12, 500

1. 251 2, 768 1, 200 1, 700 1, 335 1, 400
2, 126 2, 182 2, 300 2, 300 2, 500 2, 500
11, 026, 937 12, 340, 274 13,249,520 10, 452, 455 14, 840, 115 15, 547, 480 TOTAL POLICE DEPARTMENT 11, 464, 400 12, 907, 930 13,819,665 11, 045, 750 15, 250, 565 15, 967, 570 39 Animal Care
2022. 2023 2023. 2024 1 2024. 2025 1 2024. 2025 2025. 2026 2026. 2027 Lct3Y General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted Animal Care- 2200 Audited) Audited) Budget I Estimate Budget Budget OPERATIONS & MATERIALS:
4200 OFFICE SUPPLIES
4210 POSTAGE
4255 SOFTWARE SUPPORT
4344 VOUCHER/ REBATE PROGRAM

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4565 CONTRACT SERVICES -ANIMAL CONTROL

TOTAL CONTRACTUAL SERVICES
527 585 585
900 2, 207 750 750 750 750
3, 977
1, 100 650 500 500 500 500
6, 505 2, 857 1, 835 1, 835 1, 250 1, 250
460, 875 490, 529 504, 545 504, 545 520, 405 536, 020
460, 875 490, 529 504, 545 504, 545 520, 405 536, 020
TOTAL ANIMAL CONTROL 467, 380 493, 386 506, 380 506, 380 521, 655 537, 270 40 Engineering
2022. 2023 2023. 2024 2024- 2025 2024. 2025 2025. 2026 2026. 2027 General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted Acct# Engineering- 3200 Audited) Audited) Budget Estimate Budget T Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION
3125 MANAGEMENTLEAVE

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

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4203 EQUIPMENT/ FURNITURE
4210 POSTAGE
4245 EQUIPMENT MAINTENANCE
4249 UNIFORMS
4250 SPECIAL DEPARTMENT SUPPLIES
4310 DUES & SUBSCRIPTIONS
4320 TRAVEL& CONFERENCE
4330 TRAINING
4332 MILEAGE REIMBURSEMENT

TOTAL OPERATIONS & MATERIALS
172, 945 235, 350 288, 475 288, 475 342, 655 297, 040
1, 863 10, 032
303 2, 197
340 1, 262
10, 047 15, 446
2, 675 8, 199
1, 082 1, 570
189, 255 274, 056 288, 475 288, 475 342, 655 297, 040
30, 896 37, 841 39, 990 39, 990 50, 880 42, 570
3, 249 4, 412 4, 185 4, 185 4, 970 4, 310
32, 659 45, 628 48,495 48, 495 80, 410 63, 110
469 665 950 950 1, 035 980
1, 680 1, 680
215 215 215 215 315 315
67, 489 88, 761 93, 835 93, 835 139, 290 112, 965
42, 390 31, 950 31, 950 2, 125 31, 230
6, 701 6, 467 8, 960 8, 960 10, 535 10, 735
1, 040 1, 287 2, 000 2, 000 1, 200 1, 200
1, 250 1, 250 1, 900
276 143 600 600 300 300
1, 887 1, 710 2, 800 2, 800 2, 000 2, 000
525
450
540 750 750 1, 750 950
1, 250 1, 250 1, 450 1, 450
818 203 1, 580 1, 580 2, 080 2, 080
100 100
10, 722 52, 740 51, 140 51, 140 24, 415 50, 045
CONTRACTUAL SERVICES:
4550 CONTRACT SERVICES - ENGINEERING 6, 528 16, 142 55, 000 55, 000 54, 000 66, 000 4551 CONTRACT SERVICES - ENGINEERING PROJECTS 304, 983 319, 525 418, 000 418, 000 456, 000 501, 600 4554 CONTRACT SERVICES -CONSULTANT 25, 170
4605 CONTRACT SERVICES- CONSERV PLAN 15, 522 4, 625 725 18, 000 18, 000 TOTAL CONTRACTUAL SERVICES 327, 034 365, 463 473, 000 473, 725 528, 000 585, 600 TOTAL ENGINEERING 594, 500 781, 019 906, 450 907, 175 1, 034, 360 1, 045, 650 41 Planning
2022. 2023 2023. 2024 2024. 2025 2024- 2025 2025. 2026 2026- 2027 General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted Acct# Planning- 4100 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION
3125 MANAGEMENTLEAVE

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

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4210 POSTAGE
4310 DUES & SUBSCRIPTIONS
4320 TRAVEL& CONFERENCE
4330 TRAINING
4332 MILEAGE REIMBURSEMENT
4336 COMMUNITY EVENTS
4345 NOTICE OF DETERMINATION

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4534 CONTRACT SERVICES- GIS
4547 CONTRACT SERVICES - ARCHITECTURAL LANDSCAPE
4554 CONTRACT SERVICES - CONSULTANT
4582 CONTRACT SERVICES -STUDIES
4662 CONTRACT SERVICES -HOUSING ELEMENT

TOTAL CONTRACTUAL SERVICES
364, 064 434, 783 553, 035 553, 035 616, 150 647, 040
2, 494 299
9, 132 8, 413
21, 669 5, 437
22, 065 32, 471
21, 003 26, 154
4, 164 4, 645
444, 591 512, 202 553, 035 553, 035 616, 150 647, 040
86, 769 92, 526 97, 650 97, 650 100, 800 103, 950
7, 248 8, 259 8, 020 8, 020 8, 935 9, 385
127, 984 141, 688 159, 035 159, 035 185, 855 197, 695
1, 515 1, 635 1, 825 1, 825 2, 035 2, 135
3, 496 4, 809 4, 800 4, 800 8, 160 8, 160
500 525 525 525 525 525
227, 512 249, 442 271, 855 271, 855 306, 310 321, 850
106, 144 78, 015 78, 015 3, 540 52, 050
6, 701 6,467 8, 960 8, 960 10, 535 10, 735
1, 310 1, 153 1, 350 1, 350 1, 350 1, 350
2, 826 1, 750 4, 000 4, 000 2, 000 2, 000
592 536 1, 050 1, 050 1, 500 1, 500
3, 574 4, 137 3, 500 3, 500 5, 000 5, 000
85 1, 645 1, 500 1, 500 2, 700 2, 700
70 300 300 200 200
1, 130 84 1, 200 1, 200 1, 200 1, 200
3, 564 300 2, 700 3, 300 3, 500 3, 500
19, 853 122, 215 102, 575 103, 175 31, 525 80, 235
11, 144
49, 896 57, 744 35, 000 35, 000 45, 000 35, 000
10, 000 10, 000 10, 000 10, 000
5, 000
22,455
83, 494 57, 744 45, 000 45, 000 60, 000 45, 000
TOTAL PLANNING 775, 449 941, 602 972, 465 973, 065 1, 013, 985 1, 094, 125 42 Public Services
2022. 2023 2023. 2024 2024- 2025 2024. 2025 2025. 2026 2026- 2027 Lct J
General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted Public Services- 4200 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
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
3605 ANNUAL CREDIT MONITORING ALLOWANCE

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4202 CRV GRANT USE
4203 EQUIPMENT/ FURNITURE
4206 MATERIALS
4210 POSTAGE
4220 FUEL
4240 VEHICLE MAINTENANCE
4249 UNIFORMS
4250 SPECIAL DEPARTMENT SUPPLIES
4310 DUES & SUBSCRIPTIONS
4320 TRAVEL & CONFERENCE
4330 TRAINING
4332 MILEAGE REIMBURSEMENT

TOTAL OPERATIONS & MATERIALS
206, 123 214, 446 268, 820 268, 820 287, 760 302, 040
5, 479 9, 168
517
12, 733 14, 909
13, 440 14, 994
4, 529 3, 138
242, 820 256, 656 268, 820 268, 820 287, 760 302, 040
48, 962 50, 547 52, 080 52, 080 53, 760 55, 440
4, 190 4, 431 3, 900 3, 900 4, 175 4, 380
73, 664 76, 591 79, 125 79, 125 96, 230 102, 355
826 929 890 890 950 1, 000
280 280 280 280 280 280
127, 921 132, 778 136, 275 136, 275 155, 395 163, 455
56, 793 41, 610 41, 610 1, 885 27, 760
6, 701 6, 467 8, 960 8, 960 10, 535 10, 735
1, 820 1, 715 1, 800 1, 800 1, 800 1, 800
25, 118 2, 501
185 250 250 200 200
500 442 500 500 300 300
38 72 300 300 100 100
1, 532 1, 769 2, 000 2, 000 2, 000 2, 000
894 7, 207 1, 600 2, 000 5, 980 1, 980
1, 168 1, 100 1, 425 1, 425 1, 350 1, 525
500 997 1, 000 1, 000
920 500 950 950 950 950
3, 606 3, 737 4, 500 4, 500 5, 750 5, 750
1, 304 1, 314 2, 400 2, 400 2, 490 2, 490
300 500 200 200
44, 100 84, 798 67, 595 68, 195 33, 540 55, 790
CONTRACTUAL SERVICES:
4596 CONTRACT SERVICES- ENVIRON. HEALTH SERVICES 54, 989 54, 139 64, 000 64, 000 65, 200 67, 400 4665 CONTRACT SERVICES - STORM DRAIN 64, 747 129, 012 200, 000 200, 000 195, 600 228, 000 TOTAL CONTRACTUAL SERVICES 119, 737 183, 151 264, 000 264, 000 260, 800 295, 400 CAPITAL OUTLAY:
6040 EQUIPMENT

TOTAL CAPITAL OUTLAY
30, 202
30, 202
TOTAL PUBLIC SERVICES 564, 779 657, 382 736, 690 737, 290 737, 495 816, 685 43 Building & Safety
2022. 2023 1 2023. 2024 2024. 2025 2024. 2025 2025- 2026 2026. 2027 Lct J
General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted Building & Safety- 4500 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION
3125 MANAGEMENTLEAVE

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

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4203 EQUIPMENT/ FURNITURE
4206 MATERIALS
4210 POSTAGE
4220 FUEL
4240 VEHICLE MAINTENANCE
4249 UNIFORMS
4250 SPECIAL DEPARTMENT SUPPLIES
4255 SOFTWARE SUPPORT
4310 DUES & SUBSCRIPTIONS
4330 TRAINING
4332 MILEAGE REIMBURSEMENT

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4534 CONTRACT SERVICES- GIS
4540 CONTRACT SERVICES -BUILDING INSPECTIONS
4542 CONTRACT SERVICES- SMIP
4543 CONTRACT SERVICES- BSAR FUND

TOTAL CONTRACTUAL SERVICES
149, 828 175, 434 209, 760 209, 760 304, 700 319, 805
1, 022 817
3,430 1, 759
6, 491 8, 423
6, 125 621
1, 893 301
168, 789 187, 354 209, 760 209, 760 304, 700 319, 805
32, 222 37, 008 38, 130 38, 130 58, 560 60, 390
2, 730 3, 049 3, 045 3, 045 4, 420 4, 640
39, 612 40, 141 42, 270 42, 270 76, 985 82, 515
536 674 695 695 1, 010 1, 055
301 301 300 300 360 360
205 205 205 205 305 305
75, 605 81, 378 84, 645 84, 645 141, 640 149, 265
41, 499 30, 465 30, 465 2, 055 30, 235
6, 701 6, 467 8, 960 8, 960 10, 535 10, 735
2, 434 1, 812 2, 700 2, 700 1, 300 1, 300
1, 123 500 500
1, 403 232 700 700 1, 500 200
2 5 150 150
120 349 500 500 500 500
91 1, 500 1, 500 1, 740 1, 740
625 625 625
147 134 200 200 900 900
15, 000
295 292 700 700 1, 635 1, 635
840 1, 330 1, 500 1, 500 2, 000 2, 000
150 150 150 150
12, 033 53, 243 48, 150 48, 150 37, 815 50, 520
11, 144
386, 785 371, 389 389, 410 389, 410 442, 200 442, 200
11, 361 7, 091 3, 100 3, 100 6, 000 3, 100
3, 706 3, 514 2, 000 2, 000 4, 000 2, 000
412, 996 381, 994 394, 510 394, 510 452, 200 447, 300
TOTAL BUILDING & SAFETY 669, 422 703, 969 737, 065 737, 065 936, 355 966, 890 44 Code Enforcement
2022- 2023 2023- 2024 2024. 2025 2024. 2025 2025- 2026 2026. 2027 lAcct# General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted Code Enforcement- 4600 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION
3125 MANAGEMENTLEAVE

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

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4206 MATERIALS
4210 POSTAGE
4220 FUEL
4240 VEHICLE MAINTENANCE
4245 EQUIPMENT MAINTENANCE
4249 UNIFORMS
4250 SPECIAL DEPARTMENT SUPPLIES
4330 TRAINING
4332 MILEAGE REIMBURSEMENT

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4520 CONTRACT SERVICES - ATTORNEY
4534 CONTRACT SERVICES- GIS
4538 CONTRACT SERVICES - CODE ENFORCEMENT
4545 CONTRACT SERVICES - WEED ABATEMENT
4556 CONTRACT SERVICES - DEMOLITION
4557 CONTRACT SERVICES- BOARD/ SECURE

TOTAL CONTRACTUAL SERVICES
156, 055 239, 133 313, 960 313, 960 257, 500 270, 305
129 1, 000 1, 000
5, 895 5, 677
6, 714 11, 851
8, 488 18, 339
3, 317 5, 766
328 239
180, 797 281, 135 313, 960 313, 960 258, 500 271, 305
47, 398 73, 113 75, 330 75, 330 58, 560 60, 390
3, 242 5, 046 4, 550 4, 550 3, 735 3, 920
66, 358 81, 693 86, 035 86, 035 85, 290 91, 120
685 1, 008 1, 035 1, 035 850 895
545 301 300 300 360 360
265 405 405 405 305 305
118, 494 161, 565 167, 655 167, 655 149, 100 156, 990
81, 265 60, 185 60, 185 2, 055 30, 235
6, 701 6, 467 8, 960 8, 960 10, 535 10, 735
1, 226 321 800 800 800 800
1, 219
2,412 2, 386 2, 500 2, 500 2, 500 2, 500
3, 621 5, 813 5, 000 5, 000 5, 000 5, 000
1, 914 3, 794 2, 000 2, 000 2, 720 2, 720
1, 382 1, 308 1, 875 1, 875 1, 350 1, 875
28 500 500 250 250
200 438 800 800 800 800
17, 457 103, 039 82, 620 829620 26, 010 54, 915
28, 214 37, 366 35, 000 35, 000 30, 000 30, 000
11, 144
98, 053
5, 150 10, 300 7, 000 7, 000
7, 000 7, 000
1, 580 8, 884 2, 000 5, 000 5, 000 2, 000
144, 140 56, 550 449000 47, 000 42, 000 39, 000
TOTAL CODE ENFORCEMENT 460, 888 602, 290 608, 235 611, 235 475, 610 522, 210 45 Parks
LctJ General Fund- 001
Parks- 6000
2022. 2023
Actual
Audited)
2023- 2024
Actual
Audited)
2024- 2025
Adjusted
Budget
2024, 2125
Year End
Estimate
2025- 2026
Adopted
Budget
2026. 2027
Adopted
Budget
SALARIES & WAGES:
3010 SALARIES 47, 280 64, 843 77, 435 77, 435 81, 070 85, 115 3040 OVERTIME 2, 857 3, 121
3050 COMPENSATORY TIME 102 167
3100 SICK LEAVE 149 1, 386
3110 HOLIDAY 3, 083 4, 840
3120 VACATION 1, 977 2, 656
3125 MANAGEMENT LEAVE 233 235
TOTAL SALARIES & WAGES 55,682 77, 247 77, 435 77, 435 81, 070 85, 115 BENEFITS:
3510 CAFETERIA PLAN 20, 109 20, 760 21, 390 21, 390 22, 080 22, 770 3530 MEDICARE & SOCIAL SECURITY 1, 211 1, 356 1, 125 1, 125 1, 175 1, 235 3560 PERS- RETIREMENT 20, 725 20, 734 21, 510 21, 510 26, 495 29, 455 3590 LIFE INSURANCE 217 243 255 255 270 280
3605 ANNUAL CREDIT MONITORING ALLOWANCE 115 115 115 115 115 115 TOTAL BENEFITS 42, 377 43, 208 44,395 44,395 50, 135 53, 855 OPERATIONS & MATERIALS:
4010 ELECTRICITY 3, 775 10, 148 30, 000 45, 000 30, 000 30, 000 4030 WATER/ SEWER 200, 461 127, 584 225, 000 225, 000 200, 000 200, 000 4045 LANDSCAPING SUPPLIES 2, 490 2, 500 2, 500 1, 000 1, 000 4055 JANITORIAL SUPPLIES 5, 090 4, 499 4, 500 4, 500 5, 000 5, 000 4060 TELEPHONE 11, 284 9, 860 10, 000 10, 000
4061 CELL PHONES/ SATELLITE PHONES 781 828 1, 000 1, 000 1, 000 1, 000 4066 ALARM MONITORING 3, 888 4, 710 5, 520 5, 520 3, 720 3, 720 4070 BUILDING MAINTENANCE 31, 861 22, 107 39, 000 39, 000 20, 600 21, 000 4116 OPERATING TRANSFER OUT- PMD 53, 803 57, 581 55, 890 55, 890 58, 995 54, 545 4198 CITY ADMINISTRATION 501 818 2, 000 2, 000 2,000 2, 000 4199 INSURANCE DEPARTMENT CHARGE 6, 701 6,467 8, 960 8, 960 10, 535 10, 735 4200 OFFICE SUPPLIES 602 699 360 360 360 360
4206 MATERIALS 15, 794 8, 662 14, 500 14, 500 13, 000 14, 500 4220 FUEL 4, 076 4, 700 7, 000 7, 000 6, 000 6, 000
4224 OVERHEAD DOOR/ GATE MAINTENANCE 553 775 775 775 775 4240 VEHICLE MAINTENANCE 1, 071 526 1, 600 1, 600 1, 600 1, 600 4245 EQUIPMENT MAINTENANCE 2, 566 66, 000 66, 000 1, 000 1, 000 4247 PARKS MAINTENANCE 35
4248 EQUIPMENT RENTAL/ LEASE 610 700 700 600 700
4249 UNIFORMS 1, 091 1, 248 1, 100 1, 100 1, 250 1, 250 4330 TRAINING 400 400 400 400
TOTAL OPERATIONS & MATERIALS 343, 855 263, 612 476, 805 491, 805 357, 835 355, 585 CONTRACTUAL SERVICES:
4504 CONTRACT SERVICES -JANITORIAL SERVICES 40, 848 42, 695 47, 000 47, 000 47,305 49,650 4526 CONTRACT SERVICES - YMCA 519, 720 498, 302 526, 250 526, 250 513, 750 526, 250 4533 CONTRACT SERVICES - SOFTWARE SUBSCRIPTIONS 475 475 700 700 700 700 4578 CONTRACT SERVICES -STRIPING 18, 000
4585 CONTRACT SERVICES - LANDSCAPE MAINTENANCE 74, 935 74, 688 85, 670 85, 670 86, 290 90, 575 4587 CONTRACT SERVICES - ELEVATOR MAINTENANCE 8, 844 10, 339 8, 925 8, 925 8, 925 8, 925 4588 CONTRACT SERVICES- HVAC MAINTENANCE 59, 689 66,002 75, 770 75, 770 95, 610 108, 230 4589 CONTRACT SERVICES - PEST CONTROL 1, 176 1, 263 2, 500 2, 500 2, 500 2, 500 4680 CONTRACT SERVICES - TREE TRIMMING 12, 857 13, 253 14, 300 14, 300 13, 000 15, 015 TOTAL CONTRACTUAL SERVICES 718, 544 707, 017 761, 115 761, 115 786, 080 801, 845 CAPITAL OUTLAY:
6060 VEHICLES 103, 640
TOTAL CAPITAL OUTLAY 103, 640
TOTAL PARKS 1, 264, 098 1, 091, 085 1, 359, 750 1, 374, 750 1, 275, 120 1, 296, 400 46 Graffiti
2022- 2023 2023- 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Lct J
General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted Graffiti- 6010 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION

TOTAL SALARIES & WAGES
BENEFITS:
3510 CAFETERIA PLAN
3530 MEDICARE & SOCIAL SECURITY
3560 PERS- RETIREMENT
3590 LIFE INSURANCE
3605 ANNUAL CREDIT MONITORING ALLOWANCE

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4061 CELL PHONES/ SATELLITE PHONES
4198 CITY ADMINISTRATION
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4206 MATERIALS
4220 FUEL
4240 VEHICLE MAINTENANCE
4245 EQUIPMENT MAINTENANCE
4249 UNIFORMS
4330 TRAINING
4347 GRAFFITI REWARD PROGRAM

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4667 CONTRACT SERVICES - GRAFFITI

TOTAL CONTRACTUAL SERVICES
55, 558 55, 057 83, 800 83, 800 88, 000 92, 400
1, 845 1, 226
1, 135 201
1, 603 7, 494
2, 892 4, 069
3, 795 7, 268
66, 826 75, 316 83, 800 83, 800 88, 000 92,400
17, 486 18, 053 18, 600 18, 600 19, 200 19, 800
1, 215 1, 338 1, 215 1, 215 1, 275 1, 340
25, 215 27,431 30, 025 30, 025 35, 720 37, 955
212 250 280 280 290 305
100 100 100 100 100 100
44, 228 47, 171 50, 220 50, 220 56, 585 59, 500
378 371 540 540 540 540
108 297 1, 000 1, 000 1, 000 1, 000
6, 753 6, 515 9, 025 9, 025 10, 615 10, 815
31 21
4, 326 4, 291 4, 500 4, 500 4, 500 5, 000
4, 235 3, 134 3, 500 3, 500 3, 000 3, 500
504 2, 195 2, 000 2, 000 6, 000 2, 000
189 705 1, 800 1, 800 2, 050 1, 800
550 423 625 625 625 625
200 200 200 200
250 250 250 250
17, 072 17, 951 23, 440 23, 440 28, 780 25, 730
25, 000 25, 000 25, 000 25, 000
25, 000 25, 000 25, 000 25, 000
TOTAL GRAFFITI 128, 127 140, 438 182, 460 182, 460 198, 365 202, 630 47 Community Volunteer Services
2022. 2023 2023. 2024 2024. 2025 1 2024. 2025 1 2025- 2026 2026. 2027 General Fund- 001 Actual Actual Adjusted Year End Adopted Adopted Acct # Community Volunteer Services- 6020 Audited) Audited) Budget I Estimate I Budget Budget SALARIES & WAGES:
3010 SALARIES
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY

TOTAL SALARIES & WAGES
BENEFITS:
3510 CAFETERIA PLAN
3530 MEDICARE & SOCIAL SECURITY
3560 PERS- RETIREMENT
3590 LIFE INSURANCE
3605 ANNUAL CREDIT MONITORING ALLOWANCE

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4080 BUILDING SERVICES DEPARTMENT CHARGE
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4203 EQUIPMENT/ FURNITURE
4206 MATERIALS
4210 POSTAGE
4249 UNIFORMS
4300 ADVERTISING
4310 DUES & SUBSCRIPTIONS
4330 TRAINING
4332 MILEAGE REIMBURSEMENT
4336 COMMUNITY EVENTS

TOTAL OPERATIONS & MATERIALS
36, 673 36, 293 45, 975 45, 975 54, 600 57, 300
2, 984 3, 300
942 2, 020
1, 285 2, 288
41, 884 43, 901 45, 975 45, 975 54, 600 57, 300
13, 115 13, 539 13, 950 13, 950 14, 400 14, 850
778 814 670 670 795 835
17, 789 18, 279 18, 850 18, 850 24, 305 25, 860
141 150 155 155 180 190
75 75 75 75 75 75
31, 898 32, 857 33, 700 33, 700 39, 755 41, 810
15, 188 11, 145 11, 145 505 7, 435
6, 753 6, 515 9, 025 9, 025 10, 615 10, 815
653 464 800 800 500 500
269
546 1, 694 1, 700 1, 700 500 500
272 214 700 700 500 500
73 69 100 275
1, 000 1, 000 4, 000 1, 400
150 150 240 240 340 350
435 495 700 700 1, 200 1, 200
200 200 200 200
18, 244 20, 906 26, 050 26, 040 27, 450 27, 350
27, 126 45,965 51, 560 51, 550 45, 910 50, 525
TOTAL COMMUNITY VOLUNTEER SERVICES 100, 908 122, 723 131, 235 131, 225 140, 265 149, 635 48 Trails
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 lAcct# General Fund- 001 Actual Actual 1
Adjusted Year End 1
Adopted Adopted
Trails- 6100 Audited) Audited) Budget Estimate Budget 1 Budget OPERATIONS & MATERIALS:
4198 CITY ADMINISTRATION
4206 MATERIALS
4248 EQUIPMENT RENTAL/ LEASE

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4592 CONTRACT SERVICES - TRAILS MAINTENANCE

TOTAL CONTRACTUAL SERVICES
5, 041 5, 343 4, 000 4, 000 4, 000 4, 000
1, 523 1, 133 5, 000 5, 000 2, 500 2, 500
500 500 500 500
6, 564 6, 477 9, 500 9, 500 7, 000 7, 000
3, 000 1, 110 5, 000 5, 000 5, 000 5, 000
3, 000 1, 110 5, 000 5, 000 5, 000 5,000
TOTAL TRAILS 9, 564 7, 587 14, 500 14, 500 12, 000 12, 000 49 Traffic Safety
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Lct J
Traffic Safety- 002 Actual Actual Adjusted Year End Adopted Adopted Traffic Safety- 8200 Audited) Audited) Budget Estimate Budget Budget CONTRACTUAL SERVICES:
4530 CONTRACT SERVICES - CROSSING GUARD

TOTAL CONTRACTUAL SERVICES
63, 287 68, 634 70, 000 70, 000 74, 805 85, 000
63, 287 68, 634 70, 000 70, 000 74, 805 85, 000
TOTAL TRAFFIC SAFETY 63, 287 68, 634 70, 000 70, 000 74, 805 85, 000 50 Gas Tax
Acct #
Gas Tax- 004
Gas Tax ( Public Works)- 8310
2022- 2023
Actual
Audited)
2023. 2024
Actual
Audited)
2024. 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025- 2026
Adopted
Budget
2026. 2027
Adopted
Budget
SALARIES & WAGES:
3010 SALARIES 373, 830 381, 720 517, 940 517, 940 589, 295 618, 640 3040 OVERTIME 8, 289 7, 594
3050 COMPENSATORY TIME 1, 751 1, 493
3100 SICK LEAVE 9,431 16, 205
3110 HOLIDAY 18, 392 27, 096
3120 VACATION 24, 947 31, 926
3125 MANAGEMENT LEAVE 7, 759 8, 844
TOTAL SALARIES & WAGES 444, 400 474, 878 517, 940 517, 940 589, 295 618, 640 BENEFITS:
3510 CAFETERIA PLAN 82, 730 85, 488 91, 140 91, 140 103, 680 106, 920 3530 MEDICARE & SOCIAL SECURITY 7, 616 8, 024 7, 510 7, 510 8, 545 8, 970 3560 PERS- RETIREMENT 128, 287 126, 488 147, 145 147, 145 148, 460 191, 805 3580 DEFERRED COMPENSATION 478 924 500 500 500 500
3590 LIFE INSURANCE 1, 391 1, 697 1, 710 1, 710 1, 945 2, 045 3600 AUTO ALLOWANCE 3, 710 2, 682 3, 720 3, 720 6, 120 6, 120 3605 ANNUAL CREDIT MONITORING ALLOWANCE 430 495 490 490 540 540 3650 VACATION BUYBACK 3, 623 5, 590
3655 SICK LEAVE INCENTIVE 3, 146 3, 893
3660 ADMINISTRATIVE LEAVE BUYBACK 3, 160 5, 575
TOTAL BENEFITS 234, 571 240, 857 252, 215 252, 215 269, 790 316, 900 OPERATIONS & MATERIALS:
4010 ELECTRICITY 17, 287 18, 174 18, 000 18, 000 19, 000 19, 000 4030 WATER/ SEWER 40, 425 35, 949 52, 000 52, 000 52, 000 52, 000 4045 LANDSCAPING SUPPLIES 541 550 550 550 550
4055 JANITORIAL SUPPLIES 1, 231 335 1, 200 1, 200 1, 000 1, 000 4060 TELEPHONE 25, 667 21, 038 25, 920 25, 920 8, 100 8, 100 4061 CELL PHONES/ SATELLITE PHONES 1, 818 1, 818 1, 800 1, 800 1, 800 1, 800 4062 AIR CARDS 607 527 960 960 700 700
4066 ALARM MONITORING 2, 250 2, 270 2, 440 2,440 9, 920 2, 420 4070 BUILDING MAINTENANCE 9, 427 1, 008 5, 500 5, 500 8, 500 4, 200 4080 BUILDING SERVICES DEPARTMENT CHARGE 37, 605 43, 145 56, 055 56, 055 72,455 71, 050 4198 CITY ADMINISTRATION 22, 275 26, 646 15, 000 15, 000 28, 000 28, 000 4199 INSURANCE DEPARTMENT CHARGE 403, 061 389, 084 538, 865 538, 865 633, 635 645, 815 4200 OFFICE SUPPLIES 1, 083 1, 100 2, 500 2, 500 1, 500 1, 500 4203 EQUIPMENT/ FURNITURE 2, 017 2, 257 33, 550 33, 550 33, 850 3, 350 4206 MATERIALS 49, 406 56, 523 53, 000 53, 000 57, 300 58, 300 4210 POSTAGE 50 50 50 50
4220 FUEL 10, 965 17, 625 13, 000 13, 000 18, 000 18, 000 4224 OVERHEAD DOOR/ GATE MAINTENANCE 711 3, 025 2, 500 2, 500 3, 200 3, 200 4240 VEHICLE MAINTENANCE 7, 692 5, 246 8, 000 8, 000 7, 500 8, 000 4245 EQUIPMENT MAINTENANCE 5, 707 9, 934 8, 500 8, 500 8, 000 8, 500 4248 EQUIPMENT RENTAL/ LEASE 214 1, 000 1, 000 1, 000 1, 000 4249 UNIFORMS 1, 372 1, 892 1, 875 1, 875 2, 225 1, 875 4250 SPECIAL DEPARTMENT SUPPLIES 450
4255 SOFTWARE SUPPORT 1, 000
4310 DUES & SUBSCRIPTIONS 160
4330 TRAINING 750 1, 050 1, 140 1, 140 1, 140 1, 140
4332 MILEAGE REIMBURSEMENT 100 100 100 100
TOTAL OPERATIONS & MATERIALS 641, 897 638, 857 843, 505 843, 505 971, 135 939, 650 CONTRACTUAL SERVICES:
4534 CONTRACT SERVICES- GIS 3, 000 3, 000 53, 000 3, 000 4553 CONTRACT SERVICES - UNDERGROUND SERVICE ALERT 13, 768 16, 367 13, 845 13, 845 14, 845 14, 845 4570 CONTRACT SERVICES - STREET MAINTENANCE 49, 197 118, 577 85, 000 85, 000 155, 000 133, 000 4576 CONTRACT SERVICES - EMERGENCY WORK 6, 694 6, 940 10, 000 10, 000 10, 000 10, 000 51 Gas Tax
2022. 2023 1 2023- 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 lAcct J
Gas Tax- 004 Actual Actual Adjusted Year End 1
Adopted 1
Adopted
Gas Tax ( Public Works)-8310 Audited) Audited) Budget Estimate Budget Budget 4578 CONTRACT SERVICES -STRIPING
4580 CONTRACT SERVICES - TRAFFIC SIGNAL MAINTENANCE
4585 CONTRACT SERVICES - LANDSCAPE MAINTENANCE
4588 CONTRACT SERVICES- HVAC MAINTENANCE
4589 CONTRACT SERVICES - PEST CONTROL
4591 CONTRACT SERVICES - SIDEWALK REPAIR
4666 CONTRACT SERVICES - STORM DRAIN MAINTENANCE
4680 CONTRACT SERVICES - TREE TRIMMING

TOTAL CONTRACTUAL SERVICES
CAPITAL OUTLAY:
6040 EQUIPMENT
6060 VEHICLES

TOTAL CAPITAL OUTLAY
CAPITAL PROJECTS:
6530 STREET/ SIDEWALK CONSTRUCTION
6545 SIDEWALK REPAIRS
6550 TRAFFIC IMPROVEMENTS

TOTAL CAPITAL PROJECTS
24, 362 24, 088 32, 800 32, 800 29, 800 32, 800
271, 562 302, 622 250, 000 250, 000 385, 000 385, 000
20, 894 34, 512 38, 400 38, 400 39, 960 41, 960
2, 200 2, 200 5, 700 5, 700 6, 000 6, 000
960 972 960 960 1, 050 1, 100
37, 739 44, 279 45, 000 60, 000 75, 000 75, 000
8, 962 19, 551 16, 000 30, 000 41, 000 42, 000
66, 601 70, 468 70, 000 70, 000 75, 000 75, 000
502, 939 640, 575 570, 705 599, 705 885, 655 819, 705
77, 487 218, 000
95, 000
77, 487 313, 000
676, 619 101, 455
38, 084 - - - -
145, 023 8, 648 1, 388, 000 3, 226, 000 1, 098, 000
859, 727 110, 103 1, 388, 000 3, 226, 000 1, 098, 000
TOTAL GAS TAX 2, 683, 533 2, 182, 757 3, 572, 365 2, 213, 365 6, 254, 875 3, 792, 895 52 Article 3
2022. 2023 2023- 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Article 3. 005 Actual Actual Adjusted i
Year End Adopted Adopted
Acct # Article 3. 8320 Audited) Audited) Budget Estimate Budget Budget CAPITAL PROJECTS:
6530 STREET/SIDEWALK CONSTRUCTION
6545 SIDEWALK REPAIRS

TOTAL CAPITAL PROJECTS
104, 454 753
89, 500 44, 567 30, 000
193, 954 45, 320 30, 000
TOTAL ARTICLE 3 193, 954 45, 320 30, 000
53 Housing & Community Development
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 1Acct Community Development Block Grant- 006 Actual Actual Adjusted Year End Adopted 1 Adopted
Housing & Community Development- 8400 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION
3125 MANAGEMENTLEAVE

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

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4198 CITY ADMINISTRATION
4348 CDBG PROGRAMS
4353 CDBG CV PROGRAMS

TOTAL OPERATIONS & MATERIALS
CAPITAL PROJECTS:
6550 TRAFFIC IMPROVEMENTS

TOTAL CAPITAL PROJECTS

TOTAL HOUSING & COMMUNITY DEVELOPMENT
49, 785
39 1, 580
2, 878
2, 834
1, 598
58, 714
11, 506
1, 004
16, 804
200
1, 041
65 30, 621
120, 000 120, 000 120, 000 120, 000 120, 000
51, 470 52, 562 65, 000 65, 000 65, 000 65, 000
51, 789 22, 370 30, 000 - -
103, 259 194, 932 185, 000 215, 000 185, 000 185, 000
603, 778 908 460, 000 460, 000 230, 000 230, 000
603, 778 908 460, 000 460, 000 230, 000 230, 000
796, 372 195, 840 645, 000 675, 000 415, 000 415,000
54 Developer Fees
2022. 2023 2023- 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Lct Developer Fees- 008 Actual Actual Adjusted Year End Adopted Adopted Developer Fees- 8340 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3100 SICK LEAVE

TOTAL SALARIES & WAGES
BENEFITS:
3530 MEDICARE & SOCIAL SECURITY
3605 ANNUAL CREDIT MONITORING ALLOWANCE

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4203 EQUIPMENT/ FURNITURE
4450 RELEASE/ USE OF DEPOSIT/ FEE

TOTAL OPERATIONS & MATERIALS
CAPITAL OUTLAY:
6040 EQUIPMENT

TOTAL CAPITAL OUTLAY
CAPITAL PROJECTS:
6530 STREET/ SIDEWALK CONSTRUCTION
6550 TRAFFIC IMPROVEMENTS

TOTAL CAPITAL PROJECTS
18, 996 33, 200 33, 200 34, 800 36, 400
400
19, 396 33, 200 33, 200 34,800 36, 400
1, 499 2, 540 2, 540 2, 665 2, 790
200 200 200 200
1, 699 2, 540 2, 740 2, 865 2, 990
199 250
63, 237
63, 436 250
230 -
17, 000
230 17, 000
TOTAL DEVELOPER FEES 4, 230 84, 531 35, 740 35,940 54, 915 39, 390 55 Landscape Maintenance District
2022. 2023 2023. 2024 2024- 2025 2024. 2025 2025. 2026 2026- 2027 Landscape Maintenance District- 012 Actual Actual Adjusted Year End Adopted Adopted Acct # Landscape Maintenance District- 8500 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION

TOTAL SALARIES & WAGES
BENEFITS:
3510 CAFETERIA PLAN
3530 MEDICARE & SOCIAL SECURITY
3560 PERS- RETIREMENT
3590 LIFE INSURANCE
3605 ANNUAL CREDIT MONITORING ALLOWANCE

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4010 ELECTRICITY
4030 WATER/ SEWER
4198 CITY ADMINJSTRATION
4206 MATERIALS
4220 FUEL

TOTAL OPERATIONS & MATERIALS
23, 065 31, 715 38, 490 38, 490 39, 835 41, 825
1, 534 1, 608
51 113
134 949
1, 594 2, 434
909 1, 411
27, 287 38, 229 38, 490 38, 490 39, 835 41, 825
10, 492 10, 832 11, 160 11, 160 11, 520 11, 880
608 679 560 560 580 605
10, 585 10, 547 11, 000 11, 000 13, 995 15, 015
107 120 130 130 130 140
60 60 60 60 60 60
21, 852 22, 238 22, 910 22, 910 26, 285 27, 700
8, 424 1, 731 14, 000 14, 000 6, 000 7, 000
209, 201 213, 067 225, 000 225, 000 250, 000 250, 000
60 500 10, 000 500 500
7, 686 6, 482 7, 000 7, 000 7, 000 7, 000
2, 128
227, 439 221, 340 246, 500 256, 000 263, 500 264,500
CONTRACTUAL SERVICES:
4550 CONTRACT SERVICES - ENGINEERING 3, 196 9, 721 7, 700 7, 700 7, 000 7, 700 4585 CONTRACT SERVICES - LANDSCAPE MAINTENANCE 242, 287 270, 082 319, 125 319, 125 303, 885 323, 125 TOTAL CONTRACTUAL SERVICES 245, 483 279, 803 326, 825 326, 825 310, 885 330, 825 TOTAL LANDSCAPE MAINTENANCE DISTRICT 522, 061 561, 610 634, 725 644, 225 640, 505 664, 850 56 Street Light District
Lct # Street Light District- 013
Street Light District-8510
2022. 2023
Actual
Audited)
2023. 2D24
Actual
Audited)
2024. 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025. 2026
Adopted
Budget
2026- 2027
Adopted
Budget
OPERATIONS & MATERIALS:
4011 ELECTRICITY - STREET LIGHTING 320, 774 348, 841 310, 000 310, 000 410, 000 410, 000 4198 CITY ADMINISTRATION 2, 000 2, 000 2, 000 2, 000
4206 MATERIALS 31, 623 15, 000 15, 000 15, 000 15, 000
4310 DUES & SUBSCRIPTIONS 1, 260 1, 260 1, 500 1, 500 1, 400 1, 500 TOTAL OPERATIONS & MATERIALS 322, 034 381, 724 328, 500 328, 500 428, 400 428, 500 CONTRACTUAL SERVICES:
4550 CONTRACT SERVICES -ENGINEERING 5, 880 7, 000 7, 700 7, 700 7, 000 7, 700 4664 CONTRACT SERVICES - STREET LIGHT MAINTENANCE 122, 268 126, 544 105, 000 105, 000 130, 000 135, 000 TOTAL CONTRACTUAL SERVICES 128, 148 133, 544 112, 700 112, 700 137, 000 142, 700 TOTAL STREET LIGHT DISTRICT 450, 182 515, 268 441, 200 441, 200 565, 400 571, 200 57 Community Trails District
2022- 2023 2023. 2024 1 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Lct Community Trails District- 015 Actual Actual Adjusted I Year End Adopted Adopted
Community Trails District-8530 Audited) Audited) Budget Estimate Budget Budget OPERATIONS & MATERIALS:
4198 CITY ADMINISTRATION
4206 MATERIALS

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4550 CONTRACT SERVICES - ENGINEERING
4592 CONTRACT SERVICES - TRAILS MAINTENANCE

TOTAL CONTRACTUAL SERVICES
CAPITAL OUTLAY:
6050 FURNITURE & FIXTURES

TOTAL CAPITAL OUTLAY
550 1, 270 4, 000 4, 000 4, 000 4, 000
7, 000 7, 000 7, 000 7, 000
550 1, 270 11, 000 11, 000 11, 000 11, 000
600 997 1, 100 1, 100 1, 000 1, 100
15, 000 15, 000 20, 000 15, 000
600 997 16, 100 16, 100 21, 000 16, 100
2, 500
2, 500
TOTAL COMMUNITY TRAILS DISTRICT 1, 150 2, 267 27, 100 27, 100 34, 500 27, 100 58 Parks Maintenance District
T
2022- 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Parks Maintenance District-016 Actual Actual Adjusted Year End Adopted Adopted Acct # Parks Maintenance District-8540 Audited) Audited) Budget Estimate Budget Budget SALARIES & WAGES:
3010 SALARIES
3040 OVERTIME
3050 COMPENSATORY TIME
3100 SICK LEAVE
3110 HOLIDAY
3120 VACATION

TOTAL SALARIES & WAGES
BENEFITS:
3510 CAFETERIA PLAN
3530 MEDICARE & SOCIAL SECURITY
3560 PERS- RETIREMENT
3590 LIFE INSURANCE
3605 ANNUAL CREDIT MONITORING ALLOWANCE

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4010 ELECTRICITY
4030 WATER/ SEWER
4066 ALARM MONITORING
4198 CITY ADMINISTRATION
4203 EQUIPMENT/ FURNITURE
4206 MATERIALS
4220 FUEL
4245 EQUIPMENT MAINTENANCE

TOTAL OPERATIONS & MATERIALS
23, 065 31, 715 38, 490 38, 490 39, 835 41, 825
1, 534 1, 607
51 113
134 949
1, 594 2, 434
909 1, 411
27, 287 38, 229 38, 490 38, 490 39, 835 41, 825
10, 492 10, 831 11, 160 11, 160 11, 520 11, 880
608 678 560 560 580 605
10, 585 10, 547 11, 000 11, 000 13, 995 15, 015
107 120 130 130 130 140
60 60 60 60 60 60
21, 851 22,237 22, 910 22, 910 26, 285 27, 700
555 548 1, 000 1, 000 1, 000 1, 000
45, 830 47, 120 32, 500 45, 000 65, 000 65, 000
300 300
500 1, 000 500 500
1, 352 2, 400 2, 400 1, 500 1, 500
6, 392 6, 384 7, 000 7, 000 6, 500 7, 000
2, 128 2, 500 2, 500
550 550 550 550
56, 558 54, 352 46, 450 59, 450 75, 050 75, 550
CONTRACTUAL SERVICES:
4550 CONTRACT SERVICES - ENGINEERING 600 997 1, 100 1, 100 1, 000 1, 100 4585 CONTRACT SERVICES -LANDSCAPE MAINTENANCE 20, 217 19, 968 24, 205 24, 205 23, 205 24, 450 4680 CONTRACT SERVICES - TREE TRIMMING 7, 995 8, 169 9, 075 9, 075 8, 250 9, 075 TOTAL CONTRACTUAL SERVICES 28, 812 29, 134 34, 380 34, 380 32, 455 34, 625 TOTAL PARKS MAINTENANCE DISTRICT 134, 508 143, 952 142, 230 155, 230 173, 625 179, 700 59 Measure I
2022- 2023 2023. 21324 1 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Measure 1. 017 Actual Actual Adjusted Year End Adopted 1 Adopted
Acct# Measure1- 8350 Audited) Audited) Budget Estimate Budget Budget OPERATIONS & MATERIALS:
4127 OPERATING TRANSFER OUT -GRANTS FUND
4198 CITY ADMINISTRATION

TOTAL OPERATIONS & MATERIALS
CAPITAL PROJECTS:
6530 STREET/ SIDEWALK CONSTRUCTION
6545 SIDEWALK REPAIRS
6550 TRAFFIC IMPROVEMENTS
6600 STORM DRAIN PROJECTS

TOTAL CAPITAL PROJECTS
149, 230 -
11, 605 5, 813
160, 836 5, 813
121, 170 74, 856
23, 966 74, 947 65, 000 65, 000 467, 000 -
106, 846 98, 471 2, 369, 275 540, 000 5, 822, 000 2, 043, 000 61, 000 61, 000 - -
251, 981 248, 274 2, 495, 275 666, 000 6, 289, 000 2, 043, 000 TOTAL MEASURE 1 412, 817 254, 086 2, 495, 275 666, 000 6, 289, 000 2, 043, 000 60 CFD Maintenance
Lct# CFD- MAINTENANCE- 019
CFD MAINTENANCE- 8430
2022. 2023
Actual
Audited) 1
2023- 2024
Actual
Audited)
1 2024. 2025
Adjusted
Budget 1
2024. 2025
Year End
Estimate
2025. 2026
Adopted
Budget
2026. 2027
Adopted
Budget
OPERATIONS & MATERIALS:
4011 ELECTRICITY - STREET LIGHTING 985 985 2, 850 2, 960 4030 WATER/ SEWER 950 950 950 950
4070 BUILDING MAINTENANCE 5, 090 5, 090
4198 CITY ADMINISTRATION 1, 200 1, 200 2, 000 2, 000
4206 MATERIALS 3, 640 3, 640
4245 EQUIPMENT MAINTENANCE 720 720
4310 DUES & SUBSCRIPTIONS 530 530 530 530
TOTAL OPERATIONS & MATERIALS 13, 115 13, 115 6, 330 6, 440 CONTRACTUAL SERVICES:
4550CONTRACT SERVICES - ENGINEERING 9, 898 7, 000 35, 000 13, 000 13, 480 4585 CONTRACT SERVICES - LANDSCAPE MAINTENANCE 60, 730 50, 730 55, 920 59, 650 4592 CONTRACT SERVICES - TRAILS MAINTENANCE 6, 440 6, 440 4664 CONTRACT SERVICES -STREET LIGHT MAINTENANCE 635 635 635 635 4666 CONTRACT SERVICES - STORM DRAIN MAINTENANCE 1, 300 1, 380 TOTAL CONTRACTUAL SERVICES 9, 898 74, 805 92, 805 70, 855 75, 145 CAPITAL PROJECTS: 6530
STREET/ SIDEWALK CONSTRUCTION 34, 395 36, 460 TOTAL
CAPITAL PROJECTS 34, 395 36, 460 TOTAL
CFD MAINTENANCE 9, 898 87, 920 105, 920 111, 580 118, 045 61 Air Quality Management District
2022. 2023 2023. 2024 2024. 2025 2024- 2025 2025. 2026 2026. 2027 Lct Air Quality Management District-020 Actual Actual Adjusted Year End Adopted Adopted AQMD ( AB 2766)- 8440 Audited) Audited) Budget Estimate Budget Budget OPERATIONS & MATERIALS:
4198 CITY ADMINISTRATION

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4550 CONTRACT SERVICES - ENGINEERING

TOTAL CONTRACTUAL SERVICES
CAPITAL PROJECTS:
6550 TRAFFIC IMPROVEMENTS

TOTAL CAPITAL PROJECTS
5, 000 5, 000 5, 000 5, 000
5, 000 5, 000 5, 000 5, 000
74, 625 62, 145 72, 000 72, 000 78, 000 78, 000
74, 625 62, 145 72, 000 72, 000 78, 000 78, 000
76, 000 72, 000 301, 000
76, 000 72, 000 301, 000
TOTAL AQMD ( AB 2766) 74, 625 62, 145 153, 000 77, 000 155, 000 384, 000 62 Citizen' s Option for Public Safety
2022. 2023 2023. 2024 2024-20251 2024. 2025 2025. 2126 2026. 2027 Lct Citizen' s Option for Public Safety-021 Actual Actual Adjusted Year End Adopted Adopted COPS ( AB 3229)- 8450 Audited) Audited) Budget Estimate Budget Budget CONTRACTUAL SERVICES:
4560 CONTRACT SERVICES - SHERIFF

TOTAL CONTRACTUAL SERVICES
165, 306 186, 305 175, 000 175, 000 185, 000 190, 000
165, 306 186, 305 175, 000 175, 000 185, 000 190, 000
TOTAL COPS ( AB 3229) 165, 306 186, 305 175, 000 175, 000 185, 000 190, 000 63 Street & Storm Drain Maintenance District
2022. 2023 2023. 2024 1 2024. 2025 2024. 2025 2025. 2026 2026- 2027 Lct Street/Storm Drain Maintenance District-024 Actual Actual Adjusted Year End Adopted Adopted Street/ Storm Drain Maintenance District- 8470 Audited) Audited) I 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
3605 ANNUAL CREDIT MONITORING ALLOWANCE

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4030 WATER/ SEWER
4198 CITY ADMINISTRATION
4206 MATERIALS
4220 FUEL

TOTAL OPERATIONS & MATERIALS
2, 600 3, 057 3, 895 3, 895 4, 160 4, 365
48 91
19 10
147 136
127 212
277 285
47 47
3, 263 3, 836 3, 895 3, 895 4, 160 4, 365
874 903 930 930 960 990
62 69 55 55 60 65
1, 029 1, 046 1, 080 1, 080 1, 170 1, 460
11 13 15 15 15 15
5 5 5 5 5 5
1, 981 2, 036 2, 085 2, 085 2, 210 2, 535
366 1, 000 1, 000
1, 000 1, 000
1, 000 1, 000 1, 000 1, 000
276
276 366 2, 000 2, 000 2, 000 2, 000
CONTRACTUAL SERVICES:
4534 CONTRACT SERVICES- GIS 4, 000 4, 000 4, 000
4550 CONTRACT SERVICES - ENGINEERING 1, 933 3, 070 4, 400 4, 400 4, 000 4, 400 4570 CONTRACT SERVICES - STREET MAINTENANCE 7, 000 7, 000 7, 000 7, 000 4666 CONTRACT SERVICES - STORM DRAIN MAINTENANCE 7, 570 523 13, 000 30, 000 45, 000 45, 000 4680 CONTRACT SERVICES - TREE TRIM 1, 000 1, 000 1, 000 1, 000 TOTAL CONTRACTUAL SERVICES 9, 503 3, 593 29, 400 46, 400 57, 000 61, 400 TOTAL STREETISTORM DRAIN MAINT. DISTRICT 15, 023 9, 831 37, 380 54, 380 65, 370 70, 300 64 Justice Assistance Grant
2022. 2023 2023- 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Lct Justice Assistance Grant- 026 Actual Actual Adjusted Year End Adopted Adopted Justice Assistance Grant-8480 Audited) Audited) Budget Estimate Budget Budget CONTRACTUAL SERVICES:
4560 CONTRACT SERVICES - SHERIFF

TOTAL CONTRACTUAL SERVICES
43, 359 20, 000 20, 000 25, 000 25, 000
43, 359 20, 000 20, 000 25, 000 25, 000
TOTAL JUSTICE ASSISTANCE GRANT 43, 359 20, 000 20, 000 25, 000 25, 000 65 Miscellaneous Grants
2022. 2023 2023. 2024 2024. 2025 1 2024. 2025 2025. 2026 2026. 2027 Lct Grants Fund- 027 Actual Actual Adjusted Year End Adopted Adopted Miscellaneous Grants- 8490 Audited) Audited) Budget I Estimate Budget Budget OPERATIONS & MATERIALS:
4130 OPERATING TRANSFER OUT - MAJOR GRANTS
4198 CITY ADMINISTRATION
4255 SOFTWARE SUPPORT
4349 GRANT PROGRAMS

TOTAL OPERATIONS & MATERIALS
CAPITAL OUTLAY:
6020 LANDIMPROVEMENTS
6030 BUILDING
6040 EQUIPMENT

TOTAL CAPITAL OUTLAY
CAPITAL PROJECTS:
6530 STREET/ SIDEWALK CONSTRUCTION
6550 TRAFFIC IMPROVEMENTS
6813 BRIDGE CONSTRUCTION
6816 TRAILS CONSTRUCTION

TOTAL CAPITAL PROJECTS

TOTAL MISCELLANEOUS GRANTS
180, 098 -
377 836
81, 160 68, 840 -
2, 521 21, 929 17, 135
264, 155 91, 605 17, 135
212, 006
260, 597
49, 680
522, 284
826, 425 50, 823
1, 773, 862 2, 929, 346 6, 126, 000 822, 000 8, 056, 000 - 212, 218 201, 694 1, 077, 000 377, 000 458, 000 300, 000 5, 000 5, 000
2, 812, 504 3, 181, 864 7, 208, 000 1, 204, 000 8, 514, 000 300, 000 3, 076, 659 3, 795, 753 7, 208, 000 1, 221, 135 8, 514, 000 300, 000 66 Paramedic Department
2022. 2023 2023. 2024 1 2024- 2025 2024. 2025 2025- 2026 2026. 2027 Paramedic Department-028 Actual Actual Adjusted Year End Adopted Adopted Acct# Paramedic Department- 2050 Audited) Audited) Budget Estimate Budget 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 I NTERNET/ CABLE/ SATELLITE
4066 ALARM MONITORING
4070 BUILDING MAINTENANCE
4198 CITY ADMINISTRATION
4200 OFFICE SUPPLIES
4203 EQUIPMENT/ FURNITURE
4206 MATERIALS
4207 PARAMEDIC SUPPLIES
4209 RADIOACCESS
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
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 TOTAL PARAMEDIC DEPARTMENT 1, 238, 933 1, 648, 306 2, 584, 325 1, 496, 855 2, 561, 540 2, 917, 735 67 Fire Department
2022. 2023 2023. 2024 2024- 2025 2024. 2025 2025. 2026 2026-2027 Fire Department- 029 Actual Actual Adjusted Year End Adopted Adopted Acct # Fire Department- 2100 Audited) Audited) Budget Estimate Budget 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
4066 ALARM MONITORING
4070 BUILDING MAINTENANCE
4128 OPERATING TRANSFER OUT -PARAMEDIC DEPT.
4198 CITY ADMINISTRATION
4200 OFFICE SUPPLIES
4203 EQUIPMENT/ FURNITURE
4204 PERSONAL PROTECTIVE EQUIPMENT
4206 MATERIALS
4209 RADIOACCESS
4210 POSTAGE
4219 FIRE DEPARTMENT EQUIPMENT/ SUPPLIES
4220 FUEL
4222 GENERATOR MAINTENANCE/ PERMITS/ INSPECTION
4224 OVERHEAD DOORIGATE MAINTENANCE
4235 PHYSICALS/ TESTING
4236 LIVESCAN SERVICE FEE
4240 VEHICLE MAINTENANCE
4242 ANNUAL LADDER TESTING
4243 SCBA FLOW TESTING/ HYDRO TESTING
4244 FIRE EXTING/ FIRE SPRINKLER TESTING
4245 EQUIPMENT MAINTENANCE
4249 UNIFORMS
4250 SPECIAL DEPARTMENT SUPPLIES
4351 EMERGENCY INCIDENTS
4360 INSURANCE PREMIUMS

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4540 CONTRACT SERVICES - BUILDING INSPECTIONS
4545 CONTRACT SERVICES -WEED ABATEMENT
4568 CONTRACT SERVICES -FIRE SERVICES
4569 CONTRACT SERVICES - FIRE DEPARTMENT
4572 CONTRACT SERVICES - VOLUNTEER FIREFIGHTERS
4573 CONTRACT SERVICES -FIRE EXPLORERS
4576 CONTRACT SERVICES - EMERGENCY WORK
4588 CONTRACT SERVICES- HVAC MAINTENANCE
4589 CONTRACT SERVICES -PEST CONTROL
4680 CONTRACT SERVICES -TREE TRIMMING

TOTAL CONTRACTUAL SERVICES
CAPITAL OUTLAY:
6040 EQUIPMENT
6060 VEHICLES

TOTAL CAPITAL OUTLAY
18, 491 21, 740 22, 000 22, 000 23, 100 24, 255
2, 427 1, 502 2, 750 2, 750 2, 500 2, 750
7, 113 7, 081 8, 000 8, 000 7, 500 8, 000
25 25 25 25
32 109 150 150 150 150
2, 783 4, 004 2, 750 2, 750 3, 200 3, 360
256 256 300 300 1, 200 1, 200
2, 400 2, 400
6, 183 6, 132 6, 240 6, 240 5,400 5, 400
300 668 510 510 510 510
3, 496 36, 369 19, 000 20, 000 22, 000 6, 000
871, 942 1, 282, 943 2, 209, 325 2, 191, 540 2, 542, 735 1, 473 1, 161 1, 650 1, 650 1, 650 1, 650
2, 225 2, 556 2, 100 2, 100 2, 100 2, 100
5, 465 4, 996 7, 500 7, 500 4, 750 3, 000
3, 481 12, 096 18, 000 20, 000 18, 000 18, 000
990 2, 742 1, 500 2, 500 1, 500 1, 500
6, 381 8, 259 7, 920 7, 920 6, 600 6, 600
99 100 100 100 100
3, 500 3, 500 33, 500 3, 500
23, 322 25, 666 21, 475 25, 000 27, 300 28, 665
876 3, 394 3, 940 3, 940 5, 940 5, 940
4, 266 696 4, 000 4, 200 4, 000 4,000
3, 000 3, 000
500 500
94, 797 42, 547 59, 000 69, 000 90, 000 90, 000
4, 905 2, 601 2, 000 4, 000 3, 500 3, 500
3, 472 3, 796 2, 800 2, 800 2, 800 2, 800
1, 000 1, 000 1, 000 1, 000
1, 304 5, 113 6, 940 7, 000 3, 750 3, 750
150 150
50 50 50 50
955 500 500 500 500
10, 000 10, 000 10, 000 10, 000 10, 000 10, 000
1, 076, 078 1, 487, 379 2, 428, 675 239, 135 2, 476, 565 2, 783, 440 64, 076 64, 531 64, 000 76, 000 120, 000 120,000
25, 046 25, 046 42, 000 42, 000 40, 000 42, 000
43, 532 51, 484 60, 185 60, 185 52, 000 52, 000
2, 701, 191 3, 211, 149 4, 487, 590 2, 000, 000 4, 607, 615 5, 170, 915 1, 000 1, 000
500 500
619 500 600 500 500
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
2, 841, 956 3, 356, 817 4, 659, 875 2, 184, 385 4, 824, 115 5, 389, 515 54, 800 34, 987 34, 990
38, 875 403, 322 30, 350
93, 675 438, 309 30, 350 34, 990
TOTAL FIRE DEPARTMENT 4,011, 709 5, 282, 506 7, 088, 550 2, 453, 870 7, 335, 670 8, 172,955 68 Major Grants
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 lAcct Major Grants Fund- 030 Actual I
Actual Adjusted Year End Adopted Adopted
MajorGrants- 8495 Audited) Audited) Budget Estimate Budget Budget OPERATIONS & MATERIALS:
4127 OPERATING TRANSFER OUT -GRANTS FUND
4130 OPERATING TRANSFER OUT - MAJOR GRANTS
4198 CITY ADMINISTRATION
4203 EQUIPMENT/ FURNITURE
4349 GRANT PROGRAMS

TOTAL OPERATIONS & MATERIALS
CONTRACTUAL SERVICES:
4520 CONTRACT SERVICES - ATTORNEY
4560 CONTRACT SERVICES - SHERIFF
4567 CONTRACT SERVICES -PARAMEDIC
4569 CONTRACT SERVICES - FIRE

TOTAL CONTRACTUAL SERVICES
CAPITAL PROJECTS:
6530 STREET/ SIDEWALK CONSTRUCTION
6550 TRAFFIC IMPROVEMENTS
6600 STORM DRAIN PROJECTS
6813 BRIDGE CONSTRUCTION
6816 TRAILS CONSTRUCTION

TOTAL CAPITAL PROJECTS
180, 098
108, 812
3, 403
13, 136 28, 410 14, 875
247, 485 28, 364 5, 000 1, 240, 950
440, 719 168, 989 5, 000 1, 255, 825
68 1, 000 1, 000
1, 051, 908 439, 515 487, 500 3, 161, 350
895, 833 337, 500 337, 500 465, 900
895, 833 337, 500 337, 500 950, 815
2, 843, 643 1, 114, 515 1, 163, 500 4, 5799065
17, 000 17, 000
1, 662, 972 2, 628, 661 3, 259, 000 2, 259, 000 975, 000 1, 293, 000 66, 676
222, 868 255, 443 2, 591, 000 291, 000 6, 774, 000 25, 014, 000 34, 997 31, 685 1, 056, 000 1, 056, 000 1, 360, 000 -
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 69 Development Impact Fees
2022. 2023 1 2023- 2024 1 2024. 2025 2024- 2025 2025. 2026 2026. 2027 Development Impact Fees- 007 Actual Actual Adjusted Year End Adopted Adopted Acct # Development Impact Fees- 8330 Audited) Audited) Budget Estimate Budget Budget OPERATIONS & MATERIALS:
4070 BUILDING MAINTENANCE
4075 PUBLIC FACILITIES IMPROVEMENTS
4198 CITY ADMINISTRATION
4203 EQUIPMENT/ FURNITURE
4450 RELEASE/ USE OF DEPOSIT/ FEE

TOTAL OPERATIONS & MATERIALS
CAPITAL OUTLAY:
6030 BUILDING
6040 EQUIPMENT
6060 VEHICLES

TOTAL CAPITAL OUTLAY
CAPITAL PROJECTS:
6530 STREET/ SIDEWALK CONSTRUCTION
6550 TRAFFIC IMPROVEMENTS
6600 STORM DRAIN PROJECTS
6803 FACILITIES CONSTRUCTION
6813 BRIDGE CONSTRUCTION
6816 TRAILS CONSTRUCTION

TOTAL CAPITAL PROJECTS
58, 000 29, 500
25, 000 -
510
31, 765 20, 000
510 114, 765 49, 500
74, 163 207, 075 50, 000 450, 000
47, 756 175, 000 75, 000
2, 170 65, 190
74, 163 254, 831 2, 170 65, 190 225, 000 525, 000
55 70
610, 783 520
7, 773 25, 266 564, 000 564, 000 780, 000
155, 000
1, 700, 873 208, 172 279, 000 279, 000 545, 000 272, 000 3, 000 3, 000
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 70 Facilities Construction
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025- 2026 2026. 2027 Acct
Capital Improvements- 010 Actual Actual Adjusted Year End Adopted Adopted Facilities Construction3830 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
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 TOTAL FACILITIES CONSTRUCTION 1, 047, 872 1, 088, 901 958, 220 1, 476, 560 2, 807, 570 426, 160 71 Community Facilities Districts
2022. 2023 2023- 2024 2024. 2025 2024. 2025 2025. 2026 2026. 2027 Acct
Community Facilities Districts- 014 Actual Actual Adjusted Year End Adopted Adopted 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
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
TOTAL COMMUNITY FACILITIES DISTRICTS 10, 170 11, 078 10, 850 10, 850 10, 550 10, 800 72 Capital Construction
Lct J
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
Budget
2026. 2027
Adopted
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
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
TOTAL CAPITAL CONSTRUCTION 530, 579 390, 064 1, 003, 238 1, 003, 240 3, 810, 505 798, 185 73 General Liability
Acct#
Insurance Fund- 041
General Liability- 9500
2022. 2023
Actual
Audited)
2023. 2024
Actual
Audited)
1 2024. 2025
Adjusted I Budget
2024. 2025
Year End
Estimate
2025. 2026
Adopted
Budget
1 2026. 2027
Adopted
Budget
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 74 Building Services
Lct J
General Services- 042
Building Services- 9510
2022. 2023
Actual
Audited)
2023. 2024
Actual
Audited)
2024. 2025
Adjusted
Budget
1 2024. 2025
Year End I Estimate
2025. 2026
Adopted
Budget
2026- 2027
Adopted
Budget
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 209, 283 401, 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 75 Building Services
Acct #
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. 212'
Adopted
Budget
4589 CONTRACT SERVICES -PEST CONTROL 810 864 720 720 1, 065 1, 065 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 76 City -Expenditures by Object
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025- 2026 2026. 2027 Actual Actual Adjusted Year End Adopted Adopted
Acct #1 Account Name 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
3511 PERS- ADMIN FEE
3515 PERS- HEALTH INSURANCE -RETIRED
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
3660 ADMINISTRATIVE LEAVE BUYBACK
3665 COMPENSATORY TIME BUYBACK

TOTAL BENEFITS
OPERATIONS & MATERIALS:
4010 ELECTRICITY
4011 ELECTRICITY - STREET LIGHTING
4012 ELECTRICITY- EVC STATIONS
4020 GAS
4030 WATER/ SEWER
4040 PEST CONTROL SUPPLIES
4045 LANDSCAPING SUPPLIES
4055 JANITORIAL SUPPLIES
4060 TELEPHONE
4061 CELL PHONES/ SATELLITE PHONES
4062 AIR CARDS
4065 I NTERNET/ CABLE/ SATELLITE
4066 ALARM MONITORING
4070 BUILDING MAINTENANCE
4075 PUBLIC FACILITIES IMPROVEMENT
4080 BUILDING SERVICES DEPARTMENT CHARGE
4102 OPERATING TRANSFER OUT -TRAFFIC SAFETY
4104 OPERATING TRANSFER OUT -GAS TAX
4112 OPERATING TRANSFER OUT- LMD
4116 OPERATING TRANSFER OUT- PMD
4123 OPERATING TRANSFER OUT- GEN CAPITAL FINANCING
4127 OPERATING TRANSFER OUT -GRANTS FUND
4128 OPERATING TRANSFER OUT - PARAMEDIC DEPT.
4129 OPERATING TRANSFER OUT- FIRE DEPT.
4130 OPERATING TRANSFER OUT - MAJOR GRANTS
4141 OPERATING TRANSFER OUT -INSURANCE
4142 OPERATING TRANSFER OUT -GENERAL SERVICES
4198 CITY ADMINISTRATION
4199 INSURANCE DEPARTMENT CHARGE
4200 OFFICE SUPPLIES
4202 CRV GRANT USE
2, 775, 801 3, 041, 648 3, 989, 245 3, 967, 615 4, 410, 630 4, 565, 395 35, 441 47, 851 6, 000 6, 000 7, 000 7, 000
36, 004 38, 555
53, 575 179, 784
152, 350 227, 741
148, 540 243, 134
37, 034 70, 418
3, 238, 746 3, 849, 131 3, 995, 245 3, 973, 615 4, 417, 630 4, 572, 395 709, 508 749, 007 785, 850 785, 850 878, 400 895, 950
811 883 1, 000 1, 000 1, 000 1, 000
26, 000 22, 200 33, 600 33, 600 26, 400 26, 400
64, 856 74, 556 69, 700 69, 700 76, 470 79, 040
907, 843 927, 283 1, 053, 550 1, 053, 550 1, 215, 675 1, 330, 250 9, 073 17, 549 9, 510 9, 510 9, 510 9, 510
9, 704 10, 880 12, 630 12, 630 14, 200 14, 805
25, 092 22, 143 25, 080 25, 080 41, 640 41, 640
4, 125 4, 525 4, 325 4, 425 4, 825 4, 825
28, 532 47, 998 25, 000 25, 000 25, 000 25, 000
36, 691 35, 614 28, 000 28, 000 28, 000 28, 000
24, 833 28, 162 19, 000 19, 000 19, 000 19, 000
1, 584 1, 000 1, 000 1, 000 1, 000
1, 848, 652 1, 940, 800 2, 068, 245 2, 068, 345 2, 341, 120 2, 476,420 186. 661 214, 181 246, 000 271, 000 253, 775 264, 415
320, 774 348, 841 310, 985 310, 985 412, 850 412, 960
15, 216 54, 972 16, 000 120, 000 55, 000 55, 000
42, 480 22, 966 42, 500 42, 500 30, 000 31, 550
531, 419 458, 037 580, 450 593, 950 615, 450 618, 450
800 800 300 300
3, 654 217 4, 100 4, 100 2, 600 2, 600
20, 165 22, 470 20, 900 20, 900 21, 400 22, 420
100, 399 92, 412 90, 220 90, 220 36, 900 36, 900
19, 486 33, 778 24, 220 24, 220 24, 220 24, 220
21, 555 20,471 24, 660 24, 660 25, 840 25, 840
48, 068 46, 984 48, 250 48, 250 48, 730 48, 790
11, 177 12, 735 14, 100 14, 100 20, 510 12, 480
65, 387 116, 099 95, 090 103, 590 144, 100 77, 700
2, 116 10, 000 10, 000 35, 000 10, 000
62, 395 600, 774 484, 690 484, 690 146, 225 392, 760

39. 529 10, 387 53, 725 53, 725 58, 530 68, 725
145, 023 145, 025 145,025 145, 025 145, 025 145, 025
114, 128
53, 803 57, 581 55, 890 55, 890 58, 995 54, 545
1, 649, 000 1, 000, 000
329, 328
871, 942 1, 282, 943 2, 209, 325 2, 191, 540 2, 542, 736 1, 531, 785 1, 847, 965 2, 505, 065
270, 146 108, 812
580, 000
525, 000 300, 000
61, 958 197, 852 177, 650 186, 650 195, 100 195, 350
497, 085 479, 815 664, 565 664, 565 781, 445 796, 425
43, 694 75, 811 102, 540 102, 695 34, 615 37, 985
25, 118 2, 501
77 City -Expenditures by Object
2022. 2023 2023. 2024 2024. 2025 2024. 2025 2025. 2025 2026- 2027 Actual Actual Adjusted Year End Adopted Adopted
Acct # Account Name Audited) Audited) Budget Estimate Budget Budget 4203 EQUIPMENT/FURNITURE 51, 454 66, 111 68, 875 83, 750 103, 340 53, 025 4204 PERSONAL PROTECTIVE EQUIPMENT 3, 481 12, 096 18, 000 20, 000 18, 000 18, 000 4205 PHOTOCOPIER 27, 040 27, 618 27, 660 27, 660 32, 640 32, 640 4206 MATERIALS 91, 035 125, 311 124, 740 125, 740 120, 300 122, 500 4207 PARAMEDIC SUPPLIES 24, 773 28, 079 17, 000 17, 000 28, 500 29, 000 4208 NETWORK/ COMPUTER MATERIALS & SUPPLIES 10, 218 2, 171 6, 250 6, 250 6, 250 6, 250 4209 RADIO ACCESS 12, 761 16, 518 15, 840 15, 840 13, 200 13, 200 4210 POSTAGE 14, 386 12, 567 18, 100 18, 400 15, 550 15, 550 4211 PARAMEDIC EQUIPMENT MAINTENANCE 4, 912 7, 500 7, 500 7, 500 7, 500 4219 FIRE DEPARTMENT EQUIPMENT SUPPLIES 3, 500 3, 500 33, 500 3, 500 4220 FUEL 201, 129 215,887 207, 450 210, 975 226, 100 234, 330 4221 FUEL TANK MAINTENANCE/ PERMITS/ INSPECTION 1, 583 2, 113 4, 340 4, 340 6, 715 4, 340 4222 GENERATOR MAINTENANCE/ PERMITS/ INSPECTION 3, 891 9, 085 11, 055 11, 055 17, 055 17, 055 4223 ICEMA PERMITS & INSPECTION 3, 200 3, 200 3, 200 3, 200 3, 200 3, 200 4224 OVERHEAD DOOR/ GATE MAINTENANCE 10, 503 4, 824 14, 625 20, 475 15, 415 15, 415 4235 PHYSICALS/ TESTING 2, 120 1, 353 5, 740 5, 740 2, 740 2, 740 4236 LIVESCAN SERVICE FEE 448 800 1, 445 1, 445 945 945 4240 VEHICLE MAINTENANCE 259, 999 222, 802 246, 200 256, 600 208, 020 200, 520 4242 ANNUAL LADDER TESTING 4, 905 2, 601 2, 000 4, 000 3, 500 3, 500 4243 SCBA FLOW TESTING/ HYDRO TESTING 6, 945 7, 592 5, 600 5, 600 5, 600 5, 600 4244 FIRE EXTING/FIRE SPRINKLER TESTING 2, 000 2, 000 2, 000 2, 000 4245 EQUIPMENT MAINTENANCE 16, 492 33, 196 98, 360 98, 420 31, 950 32, 700 4247 PARKS MAINTENANCE 35
4248 EQUIPMENT RENTAULEASE 2, 320 3, 144 5, 100 5, 100 5, 000 5, 100 4249 UNIFORMS 5, 636 6, 039 7, 675 7, 675 7, 425 8, 050 4250 SPECIAL DEPARTMENT SUPPLIES 7, 197 8, 873 16, 050 16, 050 15, 400 15, 500 4251 ADA COMPLIANCE 2, 000 2, 000 2, 000 2, 000
4255 SOFTWARE SUPPORT 168, 902 234, 529 149, 300 149, 300 226, 900 195, 725 4260 DISASTER SUPPLIES 648 367 302, 000 102, 000 2, 500 2, 500 4300 ADVERTISING 34, 614 19, 964 36, 000 37, 000 35, 575 36, 575 4310 DUES & SUBSCRIPTIONS 51, 103 54, 256 52, 805 53, 305 57, 695 59, 950 4320 TRAVEL & CONFERENCE 10, 546 12, 055 27, 950 28, 750 33, 000 32, 400 4330 TRAINING 7, 967 8, 860 17, 010 18, 060 18, 065 17, 890 4332 MILEAGE REIMBURSEMENT 70 299 1, 950 2, 250 1, 600 1, 600 4335 ELECTIONS 71 605 35, 000 35, 000 1, 000 35, 000
4336 COMMUNITY EVENTS 34, 240 27, 664 39, 250 39, 240 41, 100 41, 900 4337 SPECIAL EVENTS 1, 962 3, 500 3, 500 4, 200 4, 200
4344 VOUCHER/REBATE PROGRAM 1, 100 650 500 500 500 500
4345 NOTICE OF DETERMINATION 3, 564 300 2, 700 3, 300 3, 500 3, 500 4346 LAFCO FEES 4, 127 4, 094 8, 000 8, 000 6, 000 7, 000 4347 GRAFFITI REWARD PROGRAM 250 250 250 250
4348 CDBG PROGRAMS 51, 470 52, 562 65, 000 65, 000 65, 000 65, 000 4349 GRANT PROGRAMS 250, 006 52, 296 27, 500 1, 280, 585 26, 500 26, 500 4351 EMERGENCY INCIDENTS 955 500 500 202, 000 202, 000
4353 CDBG CV PROGRAMS 51, 789 22, 370 30, 000
4355 CLAIMS PAYABLE INCREASE 2, 000 5, 000 5, 000 5, 000 5, 000 4360 INSURANCE PREMIUMS 480, 171 514, 858 538, 450 635, 765 649, 000 668, 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 4400 MISCELLANEOUS 285 236 1, 205 1, 205 1, 200 1, 205
4450 RELEASE/ USE OF DEPOSIT/FEE 63, 237
TOTAL OPERATIONS & MATERIALS 8, 465, 821 7, 715, 749 9, 302, 645 6, 946, 340 9, 593, 545 10, 738, 595 CONTRACTUAL SERVICES:
4504 CONTRACT SERVICES - JANITORIAL SERVICES 76, 284 79, 732 86, 900 86, 900 89, 195 93, 635 4505 CONTRACT SERVICES - SALES TAX AUDIT 1, 800 1, 800 2, 000 2, 000 2, 000 2, 000 4506 CONTRACT SERVICES- SB COUNTY RECORDER 7, 445 1, 078 5, 500 5, 500 5, 000 5, 500 4510 CONTRACT SERVICES - AUDITOR 42, 195 44, 995 50, 200 50, 200 49, 325 52, 550 78 City -Expenditures by Object
Acct# Account Name
2022t2023
Actual
I ( Audited)
2023. 2024
Actual
Audited)
2024- 2025
Adjusted
Budget
2024. 2025
Year End
Estimate
2025- 2026
Adopted
Budget
2026- 2027
Adopted
Budget
4513 CONTRACT SERVICES- SB 90 2, 400 2, 800 2, 800 2, 800 2, 600 2, 800 4515 CONTRACT SERVICES - COLLECTIONS 591 1, 285 1, 450 1, 450 1, 400 1, 450 4516 CONTRACT SERVICES -CITATIONS 515 1, 150 2, 000 2, 000 2, 000 2, 000 4517 CONTRACT SERVICES- DMV 78 301 650 650 625 650
4520 CONTRACT SERVICES -ATTORNEY 149, 220 191, 409 171, 000 171, 000 184,200 184, 200 4525 CONTRACT SERVICES - AFTER SCHOOL PROGRAM 45, 000 45, 000 45, 000 45, 000 4526 CONTRACT SERVICES -YMCA 519, 720 498, 302 526, 250 526, 250 513, 750 526, 250 4530 CONTRACT SERVICES - CROSSING GUARDS 63, 287 68, 634 70, 000 70, 000 74, 805 85, 000 4533 CONTRACT SERVICES -SOFTWARE SUBSCRIPTIONS 27, 906 92, 343 139, 935 139, 935 100, 570 87, 985 4534 CONTRACT SERVICES- GIS 33, 431 7, 000 7, 000 53, 000 7, 000 4535 CONTRACT SERVICES -PERSONNEL 14, 865 8, 279 500 500 4537 CONTRACT SERVICES - EMPLOYEE ASST. PROGRAM 1, 575 760 6, 000 6, 000 4538 CONTRACT SERVICES - CODE ENFORCEMENT 98, 053
4540 CONTRACT SERVICES - BUILDING INSPECTIONS 450, 861 435, 920 453, 410 465, 410 562, 200 562, 200 4542 CONTRACT SERVICES- SMIP 11, 361 7, 091 3, 100 3, 100 6, 000 3, 100 4543 CONTRACT SERVICES- BSAR FUND 3, 706 3, 514 2, 000 2, 000 4, 000 2, 000 4545 CONTRACT SERVICES - WEED ABATEMENT 30, 196 35, 346 49, 000 49, 000 40, 000 42, 000 4547 CONTRACT SERVICES - ARCHITECTURAL LANDSCAPE 49, 896 57, 744 35, 000 35, 000 45, 000 35, 000 4550 CONTRACT SERVICES -ENGINEERING 132, 297 158, 289 209, 750 237, 750 260, 500 235, 480 4551 CONTRACT SERVICES -ENGINEERING PROJECTS 304, 983 319, 525 418, 000 418, 000 456, 000 501, 600 4553 CONTRACT SERVICES - UNDERGROUND SERVICE ALERT 13, 768 16, 367 13, 845 13, 845 14, 845 14, 845 4554 CONTRACT SERVICES -CONSULTANT 41, 467 102, 835 49, 000 49, 000 58, 000 58, 000 4556 CONTRACT SERVICES - DEMOLITION 7, 000 7, 000
4557 CONTRACT SERVICES- BOARD/ SECURE 1, 580 8, 884 2, 000 5, 000 5, 000 2, 000 4558 CONTRACT SERVICES -APPRAISAL 1, 000 1, 000 500 500 4560 CONTRACT SERVICES -SHERIFF 12, 142, 067 12, 898, 542 13, 805, 240 13, 681, 525 14, 935, 585 15, 644, 155 4561 CONTRACT SERVICES -SHERIFF RESERVES 390 290 1, 000 1, 000 1, 000 1, 000 4563 CONTRACT SERVICES -WE TIP 3, 296 3, 296 3, 500 3, 500 3, 500 3, 500 4564 CONTRACT SERVICES -CAL ID 64, 971 66, 724 68, 750 68, 750 66, 725 68, 750 4565 CONTRACT SERVICES - ANIMAL CONTROL 460, 875 490, 529 504, 545 504, 545 520, 405 536, 020 4566 CONTRACT SERVICES - CITIZEN PATROL 190 437 1, 000 1, 000 1, 000 1, 000 4567 CONTRACT SERVICES - PARAMEDIC DEPARTMENT 1, 875, 721 1, 736, 313 2, 690, 855 1, 731, 785 2, 271, 565 2, 639, 230 4568 CONTRACT SERVICES -FIRE SERVICES 43, 532 51, 484 60, 185 60, 185 52, 000 52, 000 4569 CONTRACT SERVICES -FIRE DEPARTMENT 3, 597, 025 3, 548, 649 4, 825, 090 2, 950, 815 4, 607, 615 5, 170, 915 4570 CONTRACT SERVICES - STREET MAINTENANCE 49, 197 118, 577 92, 000 92, 000 162, 000 140, 000 4571 CONTRACT SERVICES - SHERIFF EXPLORERS 1, 000 1, 000 1, 000 1, 000 4572 CONTRACT SERVICES - VOLUNTEER FIREFIGHTERS 1, 000 1, 000 4573 CONTRACT SERVICES - FIRE EXPLORERS 500 500
4574 CONTRACT SERVICES -MEDICAL DIRECTOR 14, 500 14, 500 10, 000 10, 000 14, 500 14, 500 4576 CONTRACT SERVICES - EMERGENCY WORK 6, 694 7, 560 10, 500 10, 600 10, 500 10, 500 4578 CONTRACT SERVICES - STRIPING 24, 362 24, 088 32, 800 32, 800 47, 800 32, 800 4580 CONTRACT SERVICES - TRAFFIC SIGNAL MAINTENANCE 271, 562 302,622 250, 000 250, 000 385, 000 385, 000 4582 CONTRACT SERVICES - STUDIES 13, 869 10, 235 50, 000 50, 000 52, 500 25, 000 4585 CONTRACT SERVICES - LANDSCAPE MAINTENANCE 370, 332 411, 250 542, 660 532, 660 523, 220 554, 405 4587 CONTRACT SERVICES -ELEVATOR MAINTENANCE 11, 613 12, 711 12, 125 12, 125 12, 125 12, 125 4588 CONTRACT SERVICES- HVAC MAINTENANCE 86, 950 86, 558 112, 470 112, 470 122, 010 135, 230 4589 CONTRACT SERVICES - PEST CONTROL 5, 091 7, 766 7, 380 7, 880 7, 950 8, 065 4591 CONTRACT SERVICES - SIDEWALK REPAIR 37, 739 61, 679 65, 000 60, 000 75, 000 75, 000 4592 CONTRACT SERVICES - TRAILS MAINTENANCE 3, 894 1, 110 26, 440 26, 440 25, 000 20, 000 4596 CONTRACT SERVICES- ENVIRON. HEALTH SERVICES 54, 989 54, 139 64, 000 64, 000 65, 200 67, 400 4605 CONTRACT SERVICES - CONSERVATION PLAN 15, 522 4, 625 725 18, 000 18, 000 4621 CONTRACT SERVICES -COST ALLOCATION STUDY 22, 000
4622 CONTRACT SERVICES -SECTION 125 PLAN 485 485 515 515 4623 CONTRACT SERVICE S- WEBSITE 4, 568 4, 796 5, 040 5, 040 10, 100 5, 100 4625 CONTRACT SERVICES - CODIFICATION 2, 878 1, 371 5, 500 5, 500 5, 500 5, 500 4626 CONTRACT SERVICES - RECORDS MANAGEMENT 18, 451 20, 330 22, 750 22, 750 11, 200 2, 500 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 79 City -Expenditures by Object
2022. 2023 2023- 2024 2024- 2025 2024- 2025 2025. 2026 2026. 2027 Actual Actual Adjusted Year End Adopted Adopted
Acct # Account Name Audited) Audited) Budget Estimate Budget Budget 4662 CONTRACT SERVICES -HOUSING ELEMENT 22, 455
4664 CONTRACT SERVICES -STREET LIGHT MAINTENANCE 122, 268 126, 544 105, 635 105,635 130, 635 135, 635 4665 CONTRACT SERVICES -STORM DRAIN 64, 747 129, 012 200, 000 200,000 195, 600 228, 000 4666 CONTRACT SERVICES -STORM DRAIN MAINTENANCE 16, 532 20, 074 29, 000 60, 000 87, 300 88, 380 4667 CONTRACT SERVICES -GRAFFITI 25, 000 25, 000 25, 000 25, 000 4680 CONTRACT SERVICES - TREE TRIMMING 92, 683 97, 812 100, 875 100, 875 103, 750 106,790 TOTAL CONTRACTUAL SERVICES 21, 605, 031 22, 525, 416 26, 147,445 23, 250, 710 27, 256, 400 28, 905, 845 CAPITAL OUTLAY:
6020 LAND IMPROVEMENTS 139, 700 212, 006
6030 BUILDING 74, 163 467, 672 50, 000 450, 000
6040 EQUIPMENT 85, 002 227, 290 35,000 35, 000 472, 990 120, 000 6050 FURNITURE & FIXTURES 2, 500
6060 VEHICLES 142, 515 403, 322 2, 170 95, 540 95, 000 200, 000 6070 SOFTWARE 259,065
TOTAL CAPITAL OUTLAY 441, 380 1, 310, 290 37, 170 130, 540 879, 555 770, 000 CAPITAL PROJECTS:
6530 STREET/SIDEWALK CONSTRUCTION 1, 764, 397 258, 164 17, 000 17, 070 34, 395 36, 460 6545 SIDEWALK REPAIRS 175,229 132, 500 565, 000 280, 000 1, 182, 000 6550 TRAFFIC IMPROVEMENTS 5, 333, 673 6, 461, 052 14, 672, 935 5, 567, 000 21, 015, 000 5, 105, 000 6600 STORM DRAIN PROJECTS 53, 893 105, 270 645, 000 652, 000 3, 245, 000 6803 FACILITIES CONSTRUCTION 155, 000
6811 RIGHT-OF- WAY ACQUISITION 20, 000
6813 BRIDGE CONSTRUCTION 2, 366, 147 688, 757 3, 947, 000 947, 000 8, 359, 000 25, 716, 000 6816 TRAILS CONSTRUCTION 60, 340 33, 256 1, 293, 178 1, 293, 180 1, 569, 000 TOTAL CAPITAL PROJECTS 9, 753, 678 7, 678, 999 21, 140, 113 8, 776, 250 35,559, 395 30, 857, 460 TOTAL CITY EXPENDITURES BY OBJECT 45, 353, 308 45, 020, 385 62, 690, 863 45, 145, 800 80, 047, 645 78, 320, 715 80 Attachment 2
2025- 2027 Biennial Budget
81 City of Highland,
Housing Authority &
Successor Agency
82 83

CITY OF HIGHLAND/ HOUSING AUTHORITY/ SUCCESSOR AGENCY

PRELIMINARY BIENNIAL BUDGET
JULY 1, 2025 - JUNE 30, 2027

CITY HALL
27215 BASE LINE
HIGHLAND, CA 92346
909. 864. 6861
Fax 909.862.3180
www. cityofhighland. org

MAYORIAUTHORITY CHAIR/AGENCY CHAIR
Penny Lilburn

MAYOR PRO TEMIAUTHORITY VICE- CHAIR/ AGENCY VICE -CHAIR Larry McCallon

CITY COUNCIL MEMBERSIAUTHORITY BOARD MEMBERSIAGENCY BOARD MEMBERS Gregory Hogan John P. Timmer Jimmy Saldana

FINANCEIPERSONNEL SUBCOMMITTEE MEMBERS
Larry McCallon John P. Timmer

CITY MANAGERIAUTHORITY EXECUTIVE DIRECTORIAGENCY EXECUTIVE DIRECTOR Carlos Zamano

DIRECTOR OF ADMINISTRATIVE SERVICES/ CITY TREASURER
Leticia Nava -Cruz

ASSISTANT DIRECTOR OF ADMINISTRATIVE SERVICES ACCOUNTANT Michelle Gomez Debra Ludolph
84 85

CITY OF HIGH LANDIHOUSING AUTHORITY/SUCCESSOR AGENCY
2025- 2027 BIENNIAL BUDGET

TABLE OF CONTENTS
Page
Number

BUDGET OVERVIEW
GFOA Budget Award for 2023- 2025 1
CSMFO Budget Award for 2023- 2025 3
Mission Statement 5
Budget Prelude 7
Letter of Transmittal 9
Budget in Brief 17

PROFILE
Vicinity Map 20
Highland' s Profile 21
Population Chart 25
Organizational Chart 27
Staff and Contract Staff 29
Staff Levels Chart 31
Employee Benefit Summary 33
Services 35

BUDGET PROCESS
Process and Techniques 39
Statement & Policies 41
Calendar 43
Flow Chart 45

BUDGET DEFINITIONS
Funds 47
Revenues 51
Expenditures 59

BUDGET SUMMARIES
Proposed Source of Financing with Estimated Fund Balance:

City Funds 60
Housing Authority Fund 69
Successor Agency Funds 70
Consolidated Overview 71
City -Revenues by Source Graphs 73
Revenues by Source 75
City -Revenues by Source History Graph 81
City -Revenues by Fund Graphs 83
Revenues by Fund 85
City -Expenditures by Function Graphs 115
Expenditures by Function 117
City -Expenditures by Function History Graph 120
86 CITY OF HIGHLANDIHOUSING AUTHORITY/ SUCCESSOR AGENCY 2025- 2027 BIENNIAL BUDGET

TABLE OF CONTENTS
Page
Number
BUDGET SUMMARIES ( continued)
Expenditures by Object Graphs 121
Expenditures by Object 123
City -Expenditures by Fund Graphs 129
Expenditures by Fund 131
City -Revenues vs. Expenditures History Graph 135
General Fund Expenditure Graphs 137
Salary Spreadsheets 139
Debt Obligations & Bond Amortization Schedules 143
CITY

GENERALFUND
City Council 147
City Clerk 149
General Government 153
Personnel 155
Finance 159
Police Department 163
Animal Care 169
Engineering 173
Planning 177
Public Services 181
Building & Safety 185
Code Enforcement 189
Parks 193
Graffiti 195
Community Volunteer Services 197
Trails 199

SPECIAL REVENUE FUNDS
Traffic Safety 201
Gas Tax 203
Article 3 209
Community Development Block Grant 211
Developer Fees 215
Landscape Maintenance District 217
Street Light District 219
Community Trails District 223
Parks Maintenance District 225
Measure 1 227
CFD Maintenance 231
87 CITY OF HIGHLANDIHOUSING AUTHORITY/ SUCCESSOR AGENCY 2025- 2027 BIENNIAL BUDGET

TABLE OF CONTENTS
Page
Number
SPECIAL REVENUE FUNDS ( continued)
Air Quality Management District 233
COPS 235
Street & Storm Drain Maintenance District 237
Justice Assistance Grant 239
Miscellaneous Grants 241
Paramedic Department 243
Fire Department 245
Major Grants 247

CAPITAL PROJECTS FUNDS
Development Impact Fees 249
Capital Improvements 251
Community Facilities Districts 253
General Capital Financing 255

INTERNAL SERVICE FUNDS
Insurance 257
General Services 259

HOUSING AUTHORITY

SPECIAL REVENUE FUNDS
Housing Authority 263

SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY

SPECIAL REVENUE FUNDS
SARDA RPTTF 267

DEBT SERVICE FUNDS
SARDA Debt Service & Administration 269
CAPITAL IMPROVEMENT PROGRAM - 5 YEAR
Introduction 271
Capital Outlay Spreadsheet 273
Capital Projects Spreadsheet 274
Brief Descriptions of Capital Projects 275
Capital Improvement Program — 5 Year 279
88 CITY OF HIGHLAND/ HOUSING AUTHORITY/ SUCCESSOR AGENCY 2025. 2027 BIENNIAL BUDGET

TABLE OF CONTENTS
Page
Number
APPROPRIATIONS LIMIT 289

BUDGET GLOSSARY
Abbreviations & Acronyms 291
Glossary 297

RESOLUTIONS
City 299
Housing Authority 300
Successor Agency to the Redevelopment Agency 301
89 GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award

PRESENTED TO
City of Highland
California
For the Biennium Beginning
July 01, 2023
Executive Director
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THE CITY OF HIGHLAND MISSION AND VALUES
Highland is dedicated to the betterment of the individual, the family, the neighborhood and the community.

The City Council and the staff of the City of Highland are dedicated to providing the quality of public facilities and services that its citizens are willing to fund and will do so as efficiently as possible.

This Mission is established to reflect the following beliefs which represent the predominant beliefs of the community. They express what matters most in the conduct of public affairs affecting the citizenry of Highland.

RESPONSIBILITY
Everyone in the community has rights and is responsible for their own actions.

SERVICE
Volunteer service is a valued community resource.

ACCOUNTABILITY
Public resources and finances are to be stewarded carefully and conservatively -we live within our means and will not place huge debts on future generations.

CREATIVITY
Creative solutions are the norm, not the exception.

NEIGHBORHOOD STABILITY
Neighborhood stability and a sense of ownership are to be encouraged and strengthened.

VISION
The community has a vision of the future and how it will get there.

FAMILY
Families are the basic unit of society and the essence of what makes our community. All values should be encouraged at this family level.
94 95

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

BUDGET PRELUDE
The purpose of the Budget Prelude is to explain how this budget is organized. With many pages and sections, this document can be overwhelming. This prelude will explain how the budget is divided and describes briefly each section in the budget.

This budget is divided into 11 sections.

Beginning - Includes the cover page, awards that have been received since the adoption of the last budget and the table of contents.

Budget Overview - The main item in the Budget Overview is the City Manager' s transmittal letter.

The purpose of the transmittal letter is to inform the City Council/ Housing Authority Board/ Successor Agency of the Redevelopment Agency Board on the current status of the City/Housing Authority/Successor Agency.

City Profile - Consists of statistics, a brief history of Highland and charts such as the organization chart and a staffing level chart.

Budget Process - Describes the budgeting process, techniques used and policies followed. Also, included in this section is a calendar showing the flow of the budget process from the beginning to the end.

Budget Definitions - Definitions of each type of fund, each major expenditure classification and the major revenue accounts.

Budget Summaries - Consists of graphs and spreadsheets summarizing the two budgeted years as well as some history.

Departmental Budgets - This is the primary part of the budget. Departmental budgets are grouped according to what agency they support ( City/ Housing Authority/ Successor Agency). The City is first with the City' s general fund, special revenue funds, capital projects funds and internal service funds. Next is the Housing Authority fund followed by the Successor Agency' s funds.

Capital Improvement Program - The CIP displays all the capital projects proposed over the next five years with the estimated cost of each project as well as the funding source.

Appropriations Limit - This section is for the Appropriations Limit, also known as the Gann Limit.

Proposition 4 was approved by the California voters and placed limits on the amount of revenues which can be spent in any fiscal year. The Appropriations Limit section shows what Highland' s appropriations limit is, and where Highland is in conjunction to that limit.

Budget Glossary - Contains an index for easy reference and a section of acronyms and abbreviations. The City of Highland has contact with many different agencies and utilizes many different programs. Sometimes it is easier to either abbreviate that agency' s name or use an acronym instead of the full program name. This could be difficult for someone who is not familiar 96 CITY OF HIGHLAND/ HOUSING AUTHORITY/ SUCCESSOR AGENCY 2025- 2027 BIENNIAL BUDGET

BUDGET PRELUDE
with those agencies or programs. Any acronym or abbreviation used will be found in this section with the full name of the agency or program beside it.

Resolutions - The last section is for the Resolutions by which this budget has been adopted by the City Council, the Housing Authority Board and the Successor Agency of the Redevelopment Agency Board.
97 City of
198i7
June 10, 2025
City of Highland City Council/ Successor Agency to the Redevelopment Agency/ Highland Housing Authority City of Highland
Subject: Fiscal Years 2025/ 2026 & 2026/ 2027 Preliminary Budget Transmittal Letter Dear Mayor/City Council and Chairman/Successor Agency/Housing Authority Board:

It is my honor to submit to the City Council, Successor Agency, and the Housing Authority Board the Preliminary Budget for Fiscal Years 2025/ 2026 and 2026/ 2027, This Budget reflects the City Work Program and includes an aggressive Capital Improvement Program with updated construction costs to maintain and enhance infrastructure throughout the City.

STRATEGIC PLANNING DRIVES THE BUDGET:

Through conservative budgeting by the past and current City Council, Highland is in a good fiscal position and has been able to survive despite predictions of failure by the Local Agency Formation Commission and the loss of redevelopment. Another major factor why Highland is in a good overall position has been the process of focusing the efforts of the organization through the Work Program. This process has been completed since incorporation in the form of strategic planning in which the City Council spends a substantial amount of time to decide what are the most important projects and programs for the City. Although many cities do this, they generally combine it with the budget process and do not give the time and effort needed to really focus on those items that are most important. Every two years, the Highland City Council spends up to two months dedicated to setting those priorities. That process culminates with the production of the Work Program. This document sets the course for the organization for the next two- year period. The Work Program drives the budget and thus reduces the chance of major surprises when the budget is presented to the City Council. The Highland model of strategic planning was recognized by the League of California Cities with a prestigious Helen Putnam Award of Excellence.

REVENUE AND EXPENDITURE SUMMARY:

The General Fund revenues for 2025/ 2026 are $ 25, 776, 580. The expenditures projected for the same period is $ 25, 767,840. This leaves the revenues over expenditures projected at $ 8, 740 for the year.

The revenues projected for 2026/ 2027 in the General Fund are $ 27, 683, 585. The expenditures for the same period is $ 27, 676, 625. This leaves the revenues over expenditures projected at $ 6, 960 for the year.

It should be noted that the General Fund does not include the Fire Department or the Paramedic Department programs. The Fire Department and Paramedic Department budgets are included in their own funds. The Fire Department budget includes a transfer from the General Fund to offset operational costs.

Revenues are relatively flat except for property tax -based revenues and sales tax which are expected to grow moderately over the two- year budget.

Office of the City Manager
27215 Base Line, Highland, CA 92346
909) 864- 6861 Ext. 254 FAX ( 909) 862- 3180
www. citvofhighland. org
98 Revenue Source 202412025 202512026 2026/ 2027
Extraction Tax 345, 000 350, 000 350, 000
Sales Tax 4, 764, 065 5, 288, 115 6, 345, 740
Property Tax -General Fund 5, 347, 125 5, 667, 955 6, 008, 035 VLF Property Tax 6, 833, 280 7, 243, 280 7, 677, 880
Property Tax -Fire Dept, Fund 3, 464, 000 3, 637, 200 3, 819, 060 The projected cost of the contracts for law enforcement and fire/ paramedic services rising over the two- year budget period made balancing the budget challenging.

OPERATIONAL BUDGETS:

Without a doubt, the service that has been most enhanced in the City of Highland over the years has been public safety.

Within one year after incorporation, the City added six deputies to the police force in addition to that which was provided by the County of San Bernardino prior to incorporation. The City has continued to increase law enforcement services since this time by adding fifteen ( 15) additional sworn positions to the contract with the San Bernardino County Sheriff' s Office. Changes to the scheduling format ( 3- 12 schedule) by the Sheriffs Department allowed the City to have more officers on the street.

While the City has increased the number of officers on the street over the years, we have also focused on technology. The installation of one of the most comprehensive Automatic License Plate Reader ( ALPR) system in San Bernardino County has been completed in the City of Highland. The cameras recognize license plates and automatically compare those they have scanned to a database that is downloaded from the Department of Justice. This database contains information on stolen vehicles, vehicles used in felony crimes, missing persons, and vehicles used in Amber Alert child abductions. Any matching data instantly alerts the officer of the wanted vehicles in the area. The City has installed twenty- seven ( 27) fixed location ALPR systems. The ALPR system has been instrumental in the recovery of hundreds of stolen vehicles and property as well as the arrest of numerous suspects wanted for major crimes. However, this technology has aged, there are newer camera systems from Flock that use patented vehicle fingerprint technology to capture details of cars such as make, model, color, and other characteristics like aftermarket alterations and even capture information with partial or missing license plates. With this two-year budget and as approved under the Work Program, the new technology by Flock will be phased in until all cameras have been replaced.

In December 2018, as part of a City wide effort to improve the quality of life for all Highland residents, the Public Safety Subcommittee and City Council adopted a Quality of Life Initiative. The initiative is a measured approach that builds on the current efforts of the City' s Code Enforcement Division, the City' s Police Department, and the Public Works/ Recycling Management Divisions to:

Improve quality of life;
Improve property values;
Decrease numbers of attractive nuisances;
Improve safety;
Increase sense of community;
Improve public image;
Reduce health threats; and
Increase the likelihood of economic development.
01 99
In February of 2018, the Highland Police Department added an additional deputy position. The new position was assigned to the new Highland Quality of Life Task Force. The task force was formulated to deal with the growing concerns related to homelessness and criminal activity within the City. The deputies work with Highland City Code Enforcement daily to make the City a better place to live, own a business and raise a family. The Quality -of -Life Task Force collaborates with local, county, state, and federal agencies to provide the homeless community with vital services, in hopes of a successful reintegration into society.

On January 5, 2019, the City added a sergeant position to the Highland Police Department. This sergeant oversees the detective unit, quality of life deputies and the traffic division as well as covers for sergeants who are on vacation or at training.

On September 28, 2021, the City and EVWD added a deputy position to the Highland Police Department.

The deputy was assigned to patrol EVWD' s Sterling Natural Resource Center and provide law enforcement services to EVWD' s 41 sites. EVWD is responsible for reimbursing the City for the full cost of this deputy.

On May 14, 2024, the City added a deputy position to the Highland Police Department. The new deputy was assigned to traffic enforcement. With this additional deputy, there has been a significant increase in citations issued, traffic enforcement stops and towed vehicles.

For the 2025- 2026 fiscal year, three additional deputies will be added to the Police Department contract. In the following fiscal year, 2026- 2027, two more deputies will be added. These additions are intended to support the continued growth and increased public safety needs of the City of Highland.

In 1999, the City took over the fire services from County Service Area ( CSA) 38 and promptly opened the east side fire station, which had previously been operated solely by volunteers. The City continued to increase service to the community by opening its third fire station located on Sterling Avenue.

In the Fire Department, the greatest increase in personnel occurred when the City increased service levels from a minimum of two staff per engine to a minimum of three staff per engine. Previously, even though there might have been three to four staff on the engine, the minimum was two. Now there are no less than three fire personnel per engine with paramedics assigned to each station. In cooperation with Cal Fire the City implemented an Emergency Medical Dispatching program. This enables the dispatchers to prioritize simultaneous calls to ensure the most serious calls receive the quickest response; and to provide telephone instructions in life -threatening situations even before firefighters, paramedics or police officers can arrive at the scene. Additionally, the City in cooperation with Cal Fire and the City of Yucaipa, added an additional dispatcher in the evening to enhance the speed in which calls are dispatched.

Every five years, the City enters a new contract with Cal Fire. The new Cal Fire contract is for the period from July 1, 2025, through June 30, 2030. A significant change in the new Cal Fire contract includes a reduction in work hours from 72 to 66 hours per week, as negotiated in a recent MOU. This work week change will result in the City transitioning from 24 positions to 31 positions. The new Cal Fire 5 year contract combined with other cost to maintain and operate the fire stations make it impossible to budget the costs of the fire department and paramedic department programs within the historic revenues used for these programs. This means the fire department and paramedic department programs were being funded by revenue sources that were traditionally used for other programs within the General Fund. The transfer from the General Fund to the Fire Department Fund is projected to be $ 1, 847, 965 in FY 2025/ 2026 and $ 2, 505, 065 in FY 2026/ 2027.

M
100
While the City continues to face new challenges and mandates, no additional City staff are being proposed over the two- year budget. However, it does include the addition of two temporary Accounting Assistant I positions for two years to assist with implementing a new financial management software system because our current system will no longer be supported. The temporary staff will assist with testing, data migration, and duplication of efforts between the current and new systems. They will also assist with accounts payable, general ledger, payroll, purchasing, cashiering, and project accounting as needed. Jay Tuttle, Assistant Engineer, is planning to retire December 31, 2025. Through contract work, Jay has been affiliated with the City for over 38 years. He has been a dedicated City employee for over five years. The two-year budget includes a dual filling of an Associate/ Assistant Engineer position to transition knowledge before Jay retires.

FUND BALANCES:

Over the past 30 years the City has built up fund balances to weather hard times and to provide an adequate match to aggressively pursue grant opportunities. In addition, funds have been set aside to help in the construction of planned public projects.

The community capital projects over the next two years will be heavily reliant on the fund balances as well as bond proceeds through the Successor Agency to the Redevelopment Agency to pay for one- time projects.

On March 24, 1998, the City adopted the " Development Impact Fee ( DIF) Update Report and Capital Facilities Plan." This analysis adjusted the impact fees charged to all new development to make sure they paid their fair share of needed public infrastructures. The original study has been amended various times since its completion in 1989. The fees raised are used, in conjunction with local funds, to build necessary public infrastructure and facilities, which are impacted by new development.

The DIF Study was updated in 2023 with the revised report indicating that the City would need to match the development impact fees collected from new development with $ 29. 2 million of locally raised and/ or grant funds. These development fees would only pay about three- quarters of the cost for such things as street/traffic facilities, storms drains, police/fire facilities, library facilities and parks/recreational facilities.

Therefore, the City must maintain an adequate fund balance in order to pay its portion of these and other projects in the future when they are constructed.

The estimated fund balances available for community capital projects are provided below:

FUND 202412025 2025/2026 202612027
Development Impact Fee:

Reserved $ 18, 514, 013 $ 17, 344, 248 $ 17, 147, 748
General Fund:

Unreserved/ Undesignated 371, 646 380, 386 387, 346
Capital Projects 2, 586, 487 2, 586, 487 2, 586, 487
Operational 9, 175, 807 9, 175, 807 9, 175, 807
Equipment/ Vehicle Replacement 825, 000 825, 000 825, 000 Reserved 1, 316, 932 1, 316, 932 1, 316, 932
General Capital Financing:

Unreserved/ Undesignated 70, 346 64, 841 81, 656
12 101
Capital Projects - Infrastructure 8, 292, 669 4, 792, 669 4, 292, 669 Capital Projects -Buildings 2, 000, 000 2, 000,000 2, 000, 000 Fire:

U n rese rved/ U n d esig nated 154, 876 89, 886 89, 886 Capital Projects -Buildings 3, 400, 000 3, 400, 000 3, 400, 000 Operational 1, 900, 000 1, 900, 000 1, 900, 000
Equipment/ Vehicle Replacement 6, 075, 000 6, 075, 000 6, 075, 000 Fire Emergency 2, 000, 000 2, 000, 000 2, 000, 000
Gas Tax:

Reserved 3, 546, 416 2, 223, 461 1, 319, 356
Measure I:

Reserved 5, 174, 482 551, 732 260, 047
Developers Fees:

Capital Projects 6, 711, 212 6, 756, 297 6, 816, 907
Capital Improvements:

Capital Projects 4, 658, 932 1, 971, 362 1, 665, 202
Assessment Districts:

Landscape Maintenance 229, 225) 428, 850) 631, 005)
Street Light 21, 200) 141, 850) 242, 560)
Community Trails 52, 792 31, 807 19, 032
Parks Maintenance 272, 741 272, 741 272, 741
Street/ Storm Drain 791, 932 797, 432 802, 787
Housing Authority:

Reserved 4, 554, 527 4, 523, 647 4, 504, 432
The fund balance in the Measure I and Capital Improvements funds show significant reductions over the course of the two- year budget. This is because the City will be doing an aggressive capital improvement program during this budget cycle.

Staff looked at innovative methods to reduce the costs of the Landscape Maintenance Districts such as the installation of weather station monitored watering systems and the replacement of materials with drought resistant plants or hardscape. In fact, the City in cooperation with East Valley Water District, did change out numerous areas of turf with drought tolerant plants and ground cover. It is however coming to the point that residents of those Landscape Maintenance Districts that are not generating enough revenue to offset the costs may have to be asked to either raise their rates or the City will be forced to decrease the maintenance and/ or remove landscaping in those areas.
13 102
MAJOR COMMUNITY CAPITAL PROJECTS:

This budget reflects an extraordinary number of community capital projects. These projects are generally one- time expenditures and are for infrastructure and facilities to benefit the community.

Listed below are some of the major community capital projects that are to be built or performed during Fiscal Years 2025/ 2026 and 2026/ 2027. Information for the chart below was derived from the Five -Year Capital Improvement Program.

The major community capital projects for 2025/ 2026 are:

PROJECT COST
Base Line Bridge 3, 870, 000
Orange Street Bridge 517, 000
SR- 210/ 5th Street Interchange Phase 1 1, 403, 000
SR- 210/ 5th Street Interchange Phase II 2, 269, 000
2025 Arterial Resurfacing Project 4, 002, 000
Sector A & B Pavement Rehab 1, 500, 000
Sector C Pavement Rehab 1, 906, 000
5th Street Storm Drain Connection to City Creek 1, 705, 000 Elder Creek/ Plunge Creek Confluence 1, 480, 000
Victoria Avenue Storm Drains, Street Imp and Pay. Rehab ( 9th to 3rd) 9, 022, 000 City Wide Sidewalk Repairs 555, 000
Natural Parkland Trail 1, 569, 000
The major community capital projects for 2026/ 2027 are:

PROJECT COST
Base Line Bridge over City Creek $ 23, 184, 000
Orange Street Bridge $ 2, 182, 000
Sector D Pavement Rehab & Maintenance $ 1, 748. 000
Church St/ Love St Signal & City -Wide Signal Head Retro Reflectivity $ 1, 437, 000 Base Line and Greenspot Corridor Signal Equipment Upgrades $ 1, 259, 000 The capital projects listed above are only those more than $ 500, 000. There are an additional twenty- two ( 22) projects under $ 500, 000 that are scheduled to be designed for, constructed, or under construction in the next two years.

The total estimated Five -Year Capital Improvement Program is estimated to be more than $ 224 million.

LOSS OF REDEVELOPMENT:

The landscape of local government changed dramatically when the Governor signed into law Assembly Bill AB) AB X1 26 (" AB 26) and AB X1 27 (" AB 27") on June 29, 2011. The Supreme Court largely upheld AB 26 ( which provided for the windup and dissolution of redevelopment agencies), invalidated AB 27 ( which 14 103
provided for an alternative voluntary redevelopment program) and held that AB 26 may be severed from AB 27 and enforced independently. As a result of the Supreme Court's decision, on February 1, 2012, all redevelopment agencies were dissolved, and cities did not have the option of making remittance payments to enable the continued operation of redevelopment agencies. The City of Highland became the Successor Agency for the Highland Redevelopment Agency ( the " Successor Agency") and the board of the Successor Agency (the "Board") consists of the members of the City Council.

The loss of the Redevelopment Agency had a dramatic impact on the City. The ability of the Redevelopment Agency ( RDA) to eliminate blight, perform economic development and fund future public infrastructure projects is now gone. The Successor Agency has received approval from the Department of Finance (DOF) for the last and final ROPS. On January 1, 2016, the DOF approved moving the former RDA bond proceeds to the City to be expended in accordance with the original bond documents. This action also approved moving the former RDA housing bonds to the Housing Authority. However, the debt remains with the Successor Agency.

LOOKING TO THE FUTURE:

Through the foresight of the present and past City Councils, Highland is in the position to build the planned infrastructure and community projects that will benefit the citizens now and into the future.

Through the direction given in the Work Program, staff has the course set that is desired by the City Council.

This budget is a direct reflection of the Work Program and staff will, to the best of our ability, work to obtain the goals that have been established.

Into the future, there are several projects that hold economic development potential for the community. Some of these are: the " Golden Triangle" at Greenspot Road east of the freeway and the town center projects on Base Line west of the freeway. We are excited that Costco and Tractor Supply are open for business in these areas. However, the revenues that these projects will bring in will probably be offset by an on -going increase in services required by development including but not limited to a future ladder company in the fire department ( which is not included in this budget).

I want to thank the City Council for their support and conservative fiscal approach to local government. I also would like to thank the outstanding staff that we have in Highland for their day to day work as well as their work on this budget. A special thank you needs to go to the City' s Director of Administrative Services, Tish Nava -Cruz; Assistant Director of Administrative Services, Michelle Gomez and Accountant Debbie Ludolph, for their work on this budget. Finally, I want to express appreciation to the Finance/ Personnel Subcommittee of Mayor Pro Tern Larry McCallon and Councilmember John Timmer for their insight during the budget process.

The City of Highland' s mission statement reads:

Highland is dedicated to the betterment of the individual, the family, the neighborhood and the community. The City Council and the staff of Highland are dedicated to providing the quality of public facilities and services that its citizens are willing to fund and will do so as efficiently as possible.

This budget once again is a direct reflection of the Highland mission statement. 15 104
It is with great pleasure that I serve the City Council and the community and present this Preliminary Budget for your consideration.

Respectfully submitted,
Carlos Zamano
City Manager
In
105
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of Q
F H1GN~ABUDGET IN BRIEF
This Budget is a reflection of Strategic Planning though the City Work Program and includes an aggressive capital improvement program to maintain and enhance infrastructure throughout the City. Fiscal Year 2025/ 26 overall budget is $ 80. 1 million and fiscal year 2026/ 27 is $ 78. 3 million.

Capital improvement projects make up $ 52.9 million in year one and $ 36. 7 million in year two.

GENERAL FUND HIGHLIGHTS
25/ 26 General Fund Expenditures- $ 25, 767, 840 million 25/ 26 General Fund Revenues- $ 25, 776, 580 million
26/ 27 General Fund Expenditures- $ 27, 676, 625 million 26/ 27 General Fund Revenues- $ 27, 683, 585 million

KEY REVENUE PROVISIONS
Total FY 2025/ 26 General Fund
revenues are $ 1. 8 million higher than
prior year budgeted General Fund
revenues. This is due to local sales tax
and investment revenues, which were
budgeted at reduced levels in prior
years in anticipation of COVID- 19
impacts,
Property Tax revenues were up6%
from FY 22/ 23 to 23/ 24. A realistic6%
increase was applied to FY 25/ 26 & FY
26/ 27.

Gas Tax revenues increased by 11 %
from FY 22/ 23 to 23/ 24. It is predicted
that revenues will increase in FY 24/ 25
by over6%. In keeping with our
conservative approach, FY 25/ 26 is
budgeted with an increase of5%.

Budgeted grant revenues are

39. 3 million and include projected
funds from the State, Federal and
Local grants.

E

KEY EXPENDITURE PROVISIONS
FY 2025/ 26 and 2026/ 27 Capital Improvement Program ( CIP) projects are in the amount of $52. 9 million and $36.7 million respectively. With over $224 million in next 5 years.

Bridges-$ 107, 050, 000
Interchanges-$ 24, 243, 000
Pavement Mgmt-$ 16, 801, 000
Storm Drains-$ 6, 631, 000
Signals-$ 4, 694, 000
Streets-$ 49, 621, 000
Sidewalks-$ 1, 562, 000
Miscellaneous-$ 2, 294, 000
Operations & Maint.-$ 12, 002, 000
The City contracts with San Bernardino
County Sheriff's Department for Police
Services. This contract makes up59%
P K
of the General Fund Expenditures. 551
The Fire Department Contract over the
next fire years totals over $46 million
and involves adding an additional
platoon at each location due to a
negotiated work week change from 72
hours to 66 hours.

Expenditure by Function 2025/ 2026
dmneUalioe a9%
PU 323% safely
City Officials 221, 755
Administration 3, 950, 310
Public Safety 25, 879, 430
Public Works 44, 518, 570
Community Development 2, 425, 950
Internal Services 051, 630
Total 80, 047, 645
17 www.cityofhighland.gov
106

PLANNING FOR THE FUTURE
Strategic Planning Drives the Budget. The Work Program is a planning tool that allows the City of Highland' s City Council and staff to review the community' s goals and objectives, evaluate and determine what is required to meet those objectives, and develop an implementation strategy. The complete Work Program can be found on our website at www.cityofhighland. org

STRATEGIC PLANNING - WORK PROGRAM
On February 4, 2025 the City of Highland held a City Council Study Session to discuss the proposed work items and allow the Council and the community to ask questions of staff regarding the proposals. The Council is then asked to rank the work items and place the urgent and high priority items on a time -table for completion in the Budget years. This Strategic Work Program is used as a communication plan to citizens, employees, community groups and the City Council to ensure that everyone is clear on our direction and purpose.

HIGHLIGHTS

AMERICAN RESCUE PLAN ACT
On March 11, 2021, the American Rescue Plan Act ( ARPA) was signed into law by President Biden.

Among the provisions was $ 350 billion to help states and local governments cover increased expenditures, replenish lost revenue and mitigate economic harm from the COVID- 19 pandemic. The City of Highland received a little over $ 14 million in ARPA funding over two fiscal years. The City has until December 31, 2024, to spend its allocation. With the help of the American Rescue Plan the City was able to offer 147 Small Business Economic Assistance Grants totaling $ 1, 102, 500. The City also offered a Grocery Delivery Program to low income seniors and a Ready Made meal program. The City used the remaining balance to invest in capital improvement projects, public safety and other one- time priorities.

CHALLENGES

FIREIPARAMEDIC
The City is entering into a new five- year contract with Cal Fire to provide fire and paramedic services, at a total cost exceeding $ 46 million. This substantial increase makes it no longer feasible to fund these services using the historical revenue sources previously allocated to the fire and paramedic departments.

As a result, funding for these essential services must now be supplemented by revenue traditionally used for other General Fund programs. Specifically, the City will transfer $ 1, 847, 965 from the General Fund in the first year of the contract, and $ 2, 505, 065 in the second year. This shift in funding priorities will have a significant impact on the City' s ability to support other municipal services moving forward. The financial burden of this contract underscores a critical challenge in balancing public safety needs with the overall sustainability of City operations.

POLICE DEPARTMENT
The City of Highland contracts with the San Bernardino County Sheriff' s Department for police services, which remains the single largest expenditure in the City' s General Fund, For Fiscal Year 2025- 2026, the police services budget represents approximately 57% of total General Fund expenditures. In preparing the upcoming budget, a 4. 5% increase has been applied to the contract line item for FY 2025- 2026, with an additional 5% increase projected for FY 2026- 2027, These adjustments reflect general cost increases and the addition on 3 deputies in year one of the budget and 2 deputies in year 2 of the budget.

The budget also provides funding for one additional Office Specialist position. These rising costs cannot be absorbed solely by increasing the City' s primary revenue sources. To maintain a balanced budget, the City has had to expand revenue projections across multiple categories, including franchise fees, property transfer tax, and business license fees.

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HIGHLAND

IMPROVEMENT
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7:30AM 8: OOAM PROJECT: 8:

OOAM - 12: OOPM Highland City
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5.nday,
January 26th- Saturday, September 611, Saturday, F,
2nd' h Saturdcy. 2y 22nd Saturdey. November October' 8th 4' Saturday, Saturday, MarchApril 19th Saturdoy. December 61h Saturday, May
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1 _ HIGHLANa HIGHLAND SHERIFF'
SSTATION 26985 Base
Una Highland, CA 92346 909) 425-
9793 For emergency
calls, dial 911 FIRE STATION
k1 26974 Base
Line Highland, CA 92346 909)862-
3031 FIRE STATION #
2 29507 Base
Line Highland, CA 92346 909) 862-
1760 FIRE STATION #
37649 Sterling
Ave. Highland, CA 92346 909) 884-
4100 HIGHLAND SAM
RACADIO LIBRARY 7863 Central
Ave. Highland, CA 92346 909) 798-
8490 Monday 10:
00am- 8:00pm Tuesday 10:
00am-6:00pm Wednesday 10:
00am-8:00pm Thursday 10:
00pm-6:00pm Friday 10:
00am-6:00pm Saturday 9:
00am-5:00pm Sunday Closed

HIGHLAND FAMILY
YMCA 7793 Central
Ave. Highland, CA 92346 909) 864-
8297 HIGHLAND CORPORATION
YARD 7935 Central
Ave. Highland, CA 92346 909) 863-
0284 HIGHLAND SENIOR
CENTER 3102 Highland
Ave. Highland, CA 92346 18 (909)
862- 8104
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109

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

PROFILE

CITY HISTORY
Highland' s modern history dates back to the late 1850s when the Cram brothers settled in the area, discovering that its fertile soil was ideal for citrus farming. Many of the orange groves they planted remain in existence today.

In the 1870s, a small community named Messina began forming at Base Line and Palm Avenue. By 1883, the town' s name was changed to Highland when a settlement was established at Palm Avenue and Pacific Street. The arrival of the Santa Fe Railroad in 1891, with a depot at Palm and Pacific, solidified the area as the town' s center. Today, many of the original buildings remain intact, preserving Highland' s rich citrus heritage.

The citrus industry thrived until the 1930s, when a railroad closure and economic downturn caused a decline.

Over the next few decades, Highland experienced slow but steady growth. In the early 1980s, Mobil Oil developed the master -planned East Highlands Ranch, a 1, 760- acre community with 2, 760 residential units.

The area has since expanded to offer diverse housing options, attracting homebuyers from all backgrounds due to its scenic surroundings and proximity to the mountains.

Highland officially incorporated on November 24, 1987, and is located in San Bernardino County, part of the rapidly growing Inland Empire. Covering approximately 18 square miles, the city has a population of 57, 088.

SHOPPING OPPORTUNITIES
Highland offers a variety of shopping centers, supermarkets, and retail options:

Highland Village Plaza ( Boulder Avenue & Base Line) — A 184, 000- square- foot shopping center anchored by Albertson' s and CVS Pharmacy, along with banks, restaurants, and retail stores.

Towne Center ( Base Line between Palm Avenue & SR 210) — Home to CVS Pharmacy, Baker' s, Smart & Final, and Family Dollar, with the new addition of Tractor Supply.

The Village at East Highlands ( Greenspot Road & Church Street) — Features Stater Bros., Wells Fargo, restaurants, salons, and dry cleaners.

Greenspot Road Commercial Hub — Hosts Lowe' s, Del Taco, Esporta Fitness, In- N- Out Burger, Jersey Mike' s, and more, with future retail expansions.

San Manuel Village ( Highland Avenue & Boulder Avenue) — Includes Mi Cocina, Round Table Clubhouse, and Bear Springs Bistro & Lounge at Bear Springs Hotel.

Golden Triangle - San Carlo Townhomes, Costco, Daves Hot Chicken, Chipotle, Corky' s Restaurant, Starbucks, Stater Bros, and more, with future retail expansions.

EDUCATION & MEDICAL FACILITIES
Highland is served by the award -winning Redlands and San Bernardino School Districts, along with higher education institutions such as:

California State University, San Bernardino ( CSUSB)
University of California, Riverside ( UCR)
21 110

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

PROFILE
University of Redlands
Loma Linda University
Crafton Hills College & San Bernardino Valley Community College Local schools include Beattie Middle School, Highland Grove Elementary, Citrus Grove High School, and Real Journey Academies.

Nearby medical facilities include St. Bernardine' s Medical Clinic, Optum, Dignity Health Urgent Care, Arrowhead Regional Medical Center, Loma Linda University Hospital, and Kaiser Permanente.

CULTURAL & RECREATIONAL ACTIVITIES
Highland offers access to numerous outdoor, cultural, and entertainment venues:

Santa Ana River Corridor Trail System — Connects Highland to the Pacific Ocean via a vast network of trails.

Nearby Destinations — Quick drives to Lake Arrowhead, Big Bear, Palm Springs, and amusement parks like Disneyland and Knott' s Berry Farm.

Sports & Entertainment — Close proximity to stadiums hosting the Dodgers, Angels, Lakers, Rams, Chargers, and Kings, along with Auto Club Speedway for NASCAR events.

Glen Helen Amphitheater — Hosts major concerts and events.

Ski Resorts — Snow Valley, Big Bear, and Mountain High are within reach for winter activities.

Yaamava' Resort & Casino — Features a casino and hotel just north of Highland.

Sterling Natural Resource Center -State of the art facility by EVWD providing education, training and community space.

Public amenities include:

Highland Sam J. Racadio Library & Environmental Learning Center — Offers educational programs and environmental awareness activities.

Jerry Lewis Community & Highland Athletic Center — Operated by the East Valley YMCA, providing a gymnasium and fitness center.

City Parks —Aurantia Park, Highland Community Park, Mediterra Park, Memorial Park, Canyon Oaks Park, Cunningham Park, Oak Creek Park, and Seeley Park provide recreational opportunities.

HOUSING AUTHORITY HISTORY
The Highland Housing Authority was established on January 17, 2011, following the dissolution of the Highland Redevelopment Agency, The Authority assumed all housing -related responsibilities, including managing assets and revenues, such as the Jeffrey Court Senior Apartments. In 2016, the Department of Finance approved the transfer of housing bond proceeds to the Authority for affordable housing initiatives, while the debt remained with the Successor Agency.
22 111

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

PROFILE

SUCCESSOR AGENCY HISTORY
California' s 2011 dissolution of redevelopment agencies significantly impacted Highland. The city became the Successor Agency, tasked with winding down redevelopment operations under state oversight.

The Successor Agency' s Recognized Obligation Payment Schedule ( ROPS) outlines its financial obligations through 2037- 38. In 2018, the Department of Finance approved the " last and final" ROPS, ensuring the agency can continue meeting financial commitments while distributing remaining assets in accordance with state law.
23 112
24 113

POPULATION
57,000
56, 000
55, 000
54, 000
53, 000
52, 000
51, 000
2016 2017 2018 2019 2020 2021
2016 54,024
2017 54, 167
2018 55, 326
2019 55,222
2020 55,211
2021 55, 060
2022 56, 283
2023 55, 984
2024 56, 436
2025 57, 088
Population numbers provided by California Department of Finance 2022 2023 2024 2025
25 114
al
115

CITY OF HIGHLAND
2025- 2026 & 2026- 2027 Budget
Department and Divisions Organizational Chart

CITIZENS COMMITTEES
COMMUNITY TRAILS COMMITTEE and

HISTORIC & CULTURAL
PRESERVATION BOARD_

CITIZENS OF HIGHLAND

MAYOR & CITY COUNCIL

I CITY MANAGER
C I

COMMUNITY PUBLIC SAFETY
i DEVELOPMENT L
r -,

PLANNING E FIRE
ECONOMIC F___ OL
CRNA

SUPPRESSION

DEVELOPMENT I

BUILDING & SAFETY
L

INSPECTION

INVESTIGATION
CODE

SUPPORT SERVICES PARAMEDIC SERVICES

ENFORCEMENT
TRAILS i NARCOTICSNiCE FIRE MARSHAL
J
ANIMAL CONTROL i VOLUNTEER SERVICES VOLUNTEER SERVICES
JJ

REDEVELOPMENT

HOUSING PROGRAMS
Citizen Committees are appointed by the City Council for the in- depth study of specific projects.

ENGINEERING

DEVELOPMENT
REVIEW

CAPITAL PROJECTS
GRANTS

MAINTENANCE &

OPERATIONS

STREET LIGHTS

GRAFFITI

ABATEMENT

WATER QUALITY

SOLID WASTE

MANAGEMENT

VOLUNTEER I

SERVICES
SUCCESSOR AGENCY fo the
REDEVELOPMENTAGENCY& the

HOUSING AUTHORITY
r CITY TREASURER I CITY ATTORNEY

LADMINISTRATIVE SERVICES

CITY CLERK
ACCOUNTING & FIN.

REPORTINGJAUDIT

HUMAN RESOURCES BUDGETING

RISK MANAGEMENT PURCHASING

FEE ANALYSIS PAYROLL

INFORMATION LICENSING ( ANIMAL &

DISASTER

PAREDNES
27 116
28 117

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

CITY/ AGENCY & CONTRACT STAFF

MANAGEMENT
City Manager Carlos Zamano
Community Development Director Lawrence Mainez
Director of Administrative Services/ City Treasurer Tish Nava -Cruz Public Works Director/ City Engineer Octavio Duran
Assistant Community Development Director Kim Stater
Assistant Director of Administrative Services Michelle Gomez Assistant Public Works Director Vacant
Public Services Manager Melissa Morgan
Public Works Manager Jim Richardson
Building Official Matt Wirz
City Clerk Alondra Munoz

SUPPORT
Accountant Debra Ludolph
Accounting Assistant I ( Temporary) Veronica Navarro
Accounting Assistant I ( Temporary) Annastasia Barrera
Accounting Assistant II Lia Dominguez
Accounting Technician I Bianey Fleming
Administrative Assistant I Eileen Prado
Administrative Assistant III Jacqueline Avila
Administrative Assistant III Camille Goritz
Assistant Engineer Jay Tuttle
Assistant Engineer Lucia Mendez
Assistant Planner Tiffany Martinez
Assistant Planner Travis Trejo
Code Compliance Officer Justin Ramirez
Code Compliance Officer Gary Chambers
Code Compliance Officer Salli Wilson
Community Volunteer Services Coordinator Denise Moreno
Deputy City Clerk Lissette Nock
Engineering Technician I Chastity Scott
Information Technology Technician Manuel Tapia -Vera
Maintenance Superintendent Vacant
Maintenance Worker I Jack Avon
Maintenance Worker I Vacant
Maintenance Worker II Gerald Peck
Permit Technician I Marissa Beltran- Quiroz
Permit Technician II Cortney Croslin
Public Services Coordinator Ryan Ramos
Senior Code Compliance Officer Barrie Owens
Senior Maintenance Worker Brandon Coleman
Senior Maintenance Worker Kevin Layne
29 118

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

CITY/ AGENCY & CONTRACT STAFF
Senior Planner Angela Tafolla
Scanning Intern* Jonah Nava
Scanning Intern* Ariel Martinez - Leon
Part- time

CONTRACT STAFF
CITY ATTORNEY/ AGENCY ATTORNEY ( Richards, Watson & Gershon) Maricela Marroquin
POLICE DEPARTMENT ( San Bernardino County Sheriff Department) Captain Jeremy Dean
Lieutenant Phill Dupper
FIRE DEPARTMENT ( Cal Fire) Battalion Chief Liz Brown

STAFFING LEVELS
The 2025-2026 and 2026-2027 budget cycles, include two temporary Accounting Assistant I positions to support a special project related to the financial management software upgrade.

Additionally, the part-time Administrative Services Manager ( IT) position has been converted into a full-time Information Technology Technician role. These changes were made in 2024/ 2025 but carry over to the new budget. We are also dual filling an Associate/ Assistant Engineer position in the Public Works Department for approximately 6 months in year one of the budget.

In the 2023- 2024 and 2024- 2025 budget cycle, the primary staffing change was the addition of a Senior Civil Engineer position, which was previously contracted.

For the 2021- 2022 and 2022- 2023 budget cycle, the only staffing adjustment was the transition of a previously contracted Assistant Engineer position into a full-time City position.

Staffing levels were last adjusted in 2017- 2018, when the City Council approved converting a parttime, contract Code Compliance Officer into a full- time City employee. City Council also authorized hiring an additional Code Compliance Officer in the Public Services Department.

Prior to 2017-2018, staffing levels had remained unchanged since 2012-2013.

Many full- time employees are allocated across multiple departments. At the beginning of each budget cycle, these allocations are reviewed and adjusted as necessary. For the 2025- 2026 and 2026- 2027 budget cycles, all positions were carefully evaluated to determine if any percentage allocations needed modifications.
30 119
40 35
30 25
20 15
10 5
0 2022- 2023
City:

City Clerk
General Government
Personnel
Finance
Record Management
Engineering
Planning
Volunteer Services
General Capital Financing
Public Services
Building & Safety
Code Enforcement
Parks
Graffiti
Public Works
CDBG
Capital Improvements
Assessment Districts
General Liability
Building Services
Total City
Housing Authority ( HA):

Successor Agency ( SA):

STAFF LEVELS

FULL- TIME
2023- 2024 2024- 2025 2025- 2026 2026- 2027
2022- 2023 2023- 2024 2024- 2025 2025- 2026 2026- 2027

1. 900 2. 500 2. 500 2. 000 2. 000

2. 750 2. 150 2. 150 2. 000 2. 000

0. 250 0. 250 0. 250 1. 100 1. 100

4. 150 4. 000 4. 000 3. 800 3. 800

0. 000 0. 000 0. 000 0. 000 0. 000

1. 350 2. 150 2. 150 3. 150 2. 150

5. 000 5. 250 5. 250 5. 250 5. 250

0. 750 0. 750 0. 750 0. 750 0. 750

0. 300 0. 450 0. 450 0. 450 0. 450

2. 800 2. 800 2. 800 2. 800 2. 800

2. 050 2. 050 2. 050 3. 050 3. 050

2. 900 4. 050 4. 050 3. 050 3. 050

1. 150 1. 150 1. 150 1. 150 1. 150

1. 000 1. 000 1. 000 1. 000 1. 000

4. 950 4.900 4. 900 5. 400 5. 400

1. 400 0. 000 0. 000 0. 000 0. 000

1. 150 1. 200 1. 200 1. 200 1. 200

1. 250 1. 250 1. 250 1. 250 1. 250

0.350 0. 350 0. 350 0. 350 0. 350

1. 800 1. 000 1. 000 3. 500 3. 500

37. 250 37.250 37. 250 41. 250 40. 250

0.750 0.750 0. 750 0. 750 0. 750

0.000 0.000 0. 000 0.000 0. 000
Total 38. 000 38. 000 38. 000 42. 000 41. 000
31 120
32 121

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

EMPLOYEE BENEFIT SUMMARY
Retirement - The City is a member of the State of California Public Employee Retirement System ( CaIPERS).

The City' s formula is 2% @ 55 for " classic" employees and 2% @ 62 for " new" employees. The City pays both the employee and employer contribution for current or " classic" employees. " Nevi' employees to CaIPERS will pay one- half of the retirement costs.

Post -Employment Health -Care - If an employee works at least 5 years for the City and retires from the City, that employee is eligible to receive $ 200 per month toward the cost of health care from CalPERS upon retirement.

Mileage Reimbursement - Paid at the current Internal Revenue Service ( IRS) rate while using a personal vehicle on legitimate City business.

Education Reimbursement - Any educational reimbursement must have the employee' s supervisor' s prior approval that courses are applicable. Any education reimbursement must also be budgeted in advance.

There are no proposed educational reimbursements in this budget.

Life Insurance - Equivalent to employees' annual salary up to $ 300, 000 paid by the City ( Full- time employees only).

Voluntary Term Life and Accidental Death And Dismemberment Insurance- Option to increase coverage and cover spouse or children.

Short Term Disability Coverage -Short term disability coverage that will provide short term wage replacement in the event an employee is injured or sick and not able to work at no cost to the employee.

Cafeteria Plan - The City contributes $ 1, 600 per month to a Cafeteria Plan for all full- time employees and City Council.

Section 125 Plan — The City sponsors a section 125 plan where employees can purchase health insurance, dental insurance, and vision insurance -at a pre- tax rate.

Deferred Compensation - A section 457 plan is available to full- time employees at their cost. The City Manager receives a city paid contribution of $ 1 for every $ 2 of personal contribution up to the maximum annual allowed combined contribution.

Flexible Spending Accounts: Healthcare & Dependent Care Vacation
Years of service 0- 1 1- 2 2- 3 3- 4 4- 5 5- 6 6- 7 7- 8 8- 9 9- 10 Annual days accrued 10 11 12 13 14 15 16 17 18 19
For ten and more years of service, employees accrue a maximum of twenty annual days of vacation per year.
33 122

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

EMPLOYEE BENEFIT SUMMARY
Holidays - Full- time employees receive 13 paid holidays per year. One of the days ( 9 hours) is a floating holiday and can be used at the employee' s discretion.

Sick Leave - Full- time employees receive 8 hours of sick leave per month.

Administrative Leave - Full- time management employees receive 120 hours of administrative leave per year.

Call -out & On -call Pay - Available to non -management employees.

Clothing Reimbursement - Available to employees for damaged clothing while conducting City business.

Uniform Allowance - A uniform allowance is available to specific employee classifications. The uniform allowance is $ 450 per year and $ 675 per year for those that require steel toe boots. The City pays for these uniforms directly.

Auto Allowance - The City Manager receives $ 800 per month, Directors receive $ 600 per month and Assistant Directors receive $ 400 per month.

Vacation Buy-back - Full- time employees can buy-back up to 80 hours of vacation per fiscal year.

Sick Leave Incentive Program - Full- time employees can buy- back up to 80 hours of sick leave per fiscal year if their balance does not go below 192 hours. Any sick leave used during the year is deducted from the amount that can be purchased. Upon retirement from the City, employees employed for more than 10 years with the City can buy- back unused sick leave up to 40%. No matter how long employed with the City, upon retirement from the City, unused sick leave can be transferred towards service credit for CalPERS retirement.

Administrative Leave Buy- back - Management staff can buy- back up to 80 hours of administrative leave per fiscal year.

Comp Time Buy-back - Upon approval of the City Manager, employees can buy-back comp time if it exceeds 80 hours.

Cyber Security Allowance - All employees and City Council receive $ 100 per year (first payroll of January) to purchase cyber security insurance.

Medicare & Social Security - The employer portions are 1. 45% for Medicare and 6. 2% for Social Security.

Colonial Life Supplemental Benefits - A variety of Colonial supplemental insurance policies are available at the employee' s cost.

Long -Term Disability - Long- term disability insurance is available at the employee' s cost. 34 123

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

SERVICES
City of Highland Services Overview
The City of Highland provides a range of services both at City Hall and through contracted partners. These services fall into four main categories: Administrative Services, Community Development, Public Safety, and Public Works.

Administrative Services
Administrative Services includes the General Government, City Clerk, Finance, and Personnel departments.

The City Manager oversees the City' s daily operations.

The City Clerk' s Office manages records and serves as the custodian of all official documents.

The City Treasurer' s Office handles investments and financial reporting.

The City Attorney is contracted and does not have an office at City Hall but can be reached through the City Clerk' s Office.

Fiscal Services, managed by city staff, includes accounting, purchasing, payroll, and licensing. Business and dog licenses are handled through the Finance Department, while business license enforcement is managed by Code Enforcement. Collections, fee analysis, and auditing are contracted to private entities and managed through Finance. Budgeting is a collaborative effort across departments, compiled by the City Manager and Finance Department.

General Services, another branch of Administrative Services, includes Risk Management and Human Resources and Information Technology, both based at City Hall.

Risk Management oversees the City's insurance and issues special event permits.

Human Resources manages recruitment, hiring, and personnel administration.

Information Technology manages all software and hardware that City staff use as well as monitoring and making changes to the City website.

Community Development
Community Development encompasses a range of services designed to support and guide the growth and well- being of the community. These services include Planning, Economic Development, Redevelopment, Housing, Building & Safety, and Code Enforcement — all of which are accessible through City Hall.

Building & Safety functions, such as plan checks and inspections, are provided through a contracted engineering firm, ensuring professional and efficient service while maintaining compliance with safety standards.

Certain specialized services, including landscape architecture and general plan review, may be outsourced to qualified consultants to supplement City resources and bring in specific expertise when needed.
35 124

CITY OF HIGHLANDIHOUSING AUTHORITYISUCCESSOR AGENCY
2025-2027 BIENNIAL BUDGET

SERVICES
Core functions like Planning and Code Enforcement are handled in- house by City staff, allowing for consistent oversight, direct communication, and alignment with the City's long-term goals and policies.

This integrated approach helps ensure that development within the City is carried out in a safe, sustainable, and community -focused manner.

Public Safety
Public Safety services are fully contracted and operate separately from City Hall.

Law enforcement is provided by the San Bernardino County Sheriff' s Department, which also offers community programs such as Citizen Patrol, Neighborhood Watch, CAL -ID, Problem -Oriented Policing ( POP), and the Quality of Life ( QOL) team.

Animal control services are contracted through San Bernardino County.

Fire and paramedic services are provided by Cal Fire ( formerly the California Department of Forestry). The City operates three fire stations strategically located throughout Highland.

Public Works
Public Works services are managed through City Hall, ensuring comprehensive support for the city's infrastructure. Engineering services are available on -site at City Hall, with inspections and plan reviews conducted through a contracted engineering firm.

Our in- house maintenance staff handles minor street repairs and general city upkeep, while larger projects such as street overlays and major infrastructure improvements are carried out by contract staff or awarded through a public bidding process.

Specialized maintenance services are outsourced to independent contractors and cover essential services, including streetlight upkeep, landscaping, trail and park maintenance, traffic signal management, and street sweeping. Public Works also oversees graffiti removal, facilities maintenance, fleet management, and a variety of public services.

The Public Services section of the Public Works Department plays a key role in managing essential services that directly impact the daily lives of residents. This section is responsible for ensuring compliance with state mandates related to waste management and water services. These services are provided through contracts with Burrtec Waste Industries for solid waste and recycling, and in coordination with the County of San Bernardino for water -related services.

Through these partnerships, the City is able to offer reliable, cost-effective services that meet regulatory requirements while promoting environmental responsibility and sustainability within the community. 36 125

CITY OF HIGHLANDMOUSING AUTHORITY/ SUCCESSOR AGENCY
2025-2027 BIENNIAL BUDGET

SERVICES
Additionally, Volunteer Services plays a key role in fostering community engagement by coordinating volunteer efforts for initiatives such as community cleanups, blood drives, and Public Safety Appreciation Week.

Additional Services Available to the Citizens of Highland In addition to the services directly managed by the City, several essential services are provided to the residents of Highland by external entities. These include utilities such as gas, electricity, water, and sewer, as well as recycling and refuse disposal. The private sector and special districts also provide cable TV, satellite TV, internet, phone, and cell phone services.

Other community services, such as library access, vector control, and public transportation, are managed by the County of San Bernardino or specialized service districts. 37 126
38 127

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

BUDGET PROCESS & TECHNIQUES
GOALS
The budget year starts in January with City staff discussing with the City Council the anticipated goals and objectives for the two- year period, also known as the Work Program. In this process, projects, anticipated work hours, costs and projected time of completion are discussed. After these discussions are completed, the City Council, with guidance from staff, sets the priorities for these various goals. The City Council works with staff to acquire an understanding of whether all of their priorities are going to be met in a timely fashion and if the budget will allow these goals to be completed. Occasionally, there are goals that will have to be accomplished in future years due to budget constraints and/ or work hours available.

BUDGET PREPARATION
After the Work Program process is complete, the budget process can begin. The budget process starts in January with the Director of Administrative Services preparing budget packets. The Director of Administrative Services then distributes these packets in meetings with managers at the beginning of February. Included in these budget packets are; instructions on how to print out expenditure reports; instructions on how to enter their budgets in the finance software; instructions on how to print their budgets after entering the information; a position allocation sheet which shows how each employee is allocated; and worksheets to provide detail on their budget requests.

During the remainder of February and into March, each manager prepares budgets for the departments they are responsible for. It is common for a manager to be responsible for multiple budgets. At this same time, Finance staff begins to prepare salary and benefit estimates. Finance staff is responsible for preparing the budgets for salaries and benefits, this is not the responsibility of the managers.

BUDGET REVIEWS
Meetings are scheduled so that each manager can meet with the City Manager and Director of Administrative Services to discuss each department' s budget. These meetings usually begin in early March and can continue into late March based on how difficult it is to balance the General Fund. Line items are then scrutinized as to their necessity ( whether the item is actually needed). Additional funding mechanisms are discussed as well as expenditure alternatives. Detail must be presented for each line item requested.

Managers are not permitted to just add a percentage on the current budget to arrive at a proposed budget figure. Every line item must be justified. Other items discussed at these meetings are major expenditures being requested such as equipment, software, furniture & fixtures, vehicles, property acquisitions, capital projects and contract services. Requests for additional personnel, whether it be a full- time position, or a parttime position are also discussed at this meeting.

Also discussed at this meeting is the departmental allocation of staff salaries and benefits. Managers, the City Manager, and the Director of Administrative Services discuss whether current staff allocations should be changed or not. Changes to departmental allocations, if any, are usually minimal. It is important that these allocations are reviewed at least every two years during the budget process. 39 128

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BUDGET PROCESS & TECHNIQUES

REVENUE FORECASTING
In late March or early April, the City Manager and Director of Administrative Services meet to discuss projected revenues. Revenue forecasting is accomplished by comparing revenues from previous years along with anticipated changes in the economy and the state budget. Any pending legislative acts combined with anticipated activities in the City are also added to the formula to arrive at a workable revenue forecast. The last ingredient to the mixture is conservatism to make revenues more realistic ( in other words, revenues are reduced as much as possible). The revenue estimates as well as the 5- year CIP are presented to the Finance/ Personnel Subcommittee at a public meeting in April.

BUDGET COMPILATION and PRELIMINARY BUDGET DOCUMENT
After the City Manager and Director of Administrative Services have met with the managers and have discussed the revenues, the Director of Administrative Services compiles a rough draft of expenditures to compare with the revenue forecasting. The outcome of the comparison will decide whether further review of revenues and/ or expenditures is needed. If no further review is needed at this time, the Director of Administrative Services prepares the estimated fund balance projections. The City Manager and Director of Administrative Services meet to discuss the projected fund balances. After this meeting, the City Manager and Director of Administrative Services will meet to go over the final draft of the preliminary budget. In May, the preliminary budget is presented to the City Council, the Successor Agency to the Redevelopment Agency and the Housing Authority.

FINAL BUDGET DOCUMENT PRESENTATION
In May, a study session open to the public is held with the City Council/ SARDA Board/ Housing Authority Board and management staff. After this meeting, the City Manager and Director of Administrative Services will meet one last time to discuss the final draft of the budget. This final draft is presented to the City Council/ SARDA Board/ Housing Authority Board at a public hearing in June. If adopted, the budget is implemented on July 1st.

CHANGES DURING THE BUDGET YEARS
The most important thing to remember about any budget is that it is the best estimate of sources and uses that occur during a given period of time. There is always a need to review these estimates with actual figures to gauge performance, not only by monetary means, but by project as well. In the following January, a review of the budget is conducted to see how close the estimated figures are in comparison to the actual figures.

The Director of Administrative Services prepares midyear budget adjustments ( if necessary) for year one of the biennial budget. These are adjustments to the original budget that usually come up after the budget has been adopted. In the following July (the second budget year), carryover budget adjustments are prepared ( if necessary) for items that were originally budgeted for in year one of the biennial budget but could not be used until the second year. This is typically for capital projects that cross over fiscal years. In January of year two, budget adjustments are prepared for items that were not originally budgeted for 18 months earlier. 40 129

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BUDGET STATEMENT & POLICIES
What is an Operational Budget?
An operational budget is a strategic plan that outlines the programs, objectives, and goals to be accomplished within a defined timeframe, It includes an estimate of the resources required and the resources available, often compared to past financial periods to forecast future needs.

In the City of Highland, the budget serves as a tool to balance revenues and expenditures through conservative revenue estimates and adjusted departmental budget requests. Revenue projections are based on historical data and anticipated future developments that may generate additional funds. Given the potential for revenue fluctuations, the City takes a cautious approach by estimating revenues on the lower end and expenditures on the higher end. Historically, actual revenues exceed budgeted amounts, while expenditures remain below projections. Additionally, the City aims to fund both operating and capital expenditures from current revenue sources whenever possible.

Accountability & Control
An operational budget provides financial oversight by detailing expenditures at a line -item level, ensuring transparency and accountability. As a policy document, it reflects City Council' s programs and priorities, along with departmental goals, accomplishments, and performance measures.

Budget allocations are categorized into:

Salaries & Benefits
Operations & Materials
Contractual Services
Debt Service
Capital Outlay
Capital Projects
Budgeting Principles & Processes
The City' s budget is designed to align with Generally Accepted Accounting Principles ( GAAP) and follows a modified accrual basis of accounting. This means:

Revenues are recognized when they are both available and measurable.

Expenditures are recorded when a liability is incurred.

The following funds require appropriations:

General Fund
Special Revenue Funds
Capital Projects Funds
Debt Service Funds
Internal Service Funds
Housing Authority Funds
Successor Agency Funds
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BUDGET STATEMENT & POLICIES
Budget Adjustments
Changes to the adopted budget occur in two ways:

1. City Council Approval — Required for increases to a department' s total budget, typically involving new expenditures.

2. Administrative Adjustment — Transfers between line items within a department that do not alter the overall departmental budget. These adjustments can be approved by the City Manager/ Executive Director.

Fiscal Responsibility & Long -Term Planning
The City of Highland operates under its mission statement:

Highland is dedicated to the betterment of the individual, the family, the neighborhood, and the community.

The City Council and the staff of Highland are committed to providing quality public facilities and services that its citizens are willing to fund and will do so as efficiently as possible. " Key fiscal policies include:

Balanced Budget Requirement — The General Fund budget must be balanced.

One -Time Revenue Use — One- time funds ( e. g., grants) are primarily allocated for capital projects, not ongoing expenses.

Reserve Utilization — The City Council allows reserves to be used only for their intended purpose, particularly in Capital Projects Funds and Special Revenue Funds, where reserves accumulate over time for large projects.

Capital Improvement Program ( CIP) — A 5- year plan updated with each budget cycle to ensure sufficient funding for upcoming projects. The CIP is developed in coordination with the City Council Work Program, which sets goals for the next two years.

Debt Management Policy
The City Council follows a strict pay-as- you- go philosophy, avoiding debt issuance in the General Fund. The only bonded debt within the City' s budget is held by the Successor Agency to the Redevelopment Agency.

For more details on budget policies and procedures, refer to the " Budget Process & Techniques" section and the City Manager' s Transmittal Letter.
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BUDGET CALENDAR
January 7, 2025
Finance distributes budget orientation packets to department heads & Budget orientation meetings with department heads at Management staff meeting.

January 7 — February 20, 2025
Department heads prepare departmental budgets.

February 21, 2025
Departmental budgets due; Finance imports budget data into the system.

February 24, 2025
Finance distributes Narratives and provides fund balances to Director of Public Works for the CIP.

March 3- 5, 2025
Budget meetings with the City Manager, Director of Administrative Services, Assistant Director of Administrative Services, and departments:

March 3: Community Development
March 4: Administration, Police, Fire/ Paramedic
March 5: Public Works
March 5- 10, 2025
Finance updates amended budget amounts into the system.

March 12, 2025
Revenue estimate discussions with City Manager and Director of Administrative Services and Assistant Director of Administrative Services.

March 21, 2025
Narratives due back to the Director of Administrative Services and Assistant Director of Administrative Services.

April 8, 2025
Revenue and expenditure estimates presented to Finance/ Personnel Subcommittee.

April 21, 2025
Capital Improvement Program ( CIP) presented to Finance/ Personnel Subcommittee.

April 22, 2025
City Manager, Director of Administrative Services and Asst. Director of Administrative Services review the preliminary revenue, expenditure, and estimated fund balance projections. 43 132

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BUDGET CALENDAR
May 1- 2, 2025
Director of Administrative Services and Assistant Director of Administrative Services make final changes to the draft of the Preliminary Budget.

May 6, 2025
The Preliminary Budget is presented to the City Council/ Successor Agency Board/ Housing Authority Board for use at the study session.

May 21, 2025
City Council/ Successor Agency Board/ Housing Authority Board budget study session.

May 22, 2025
Finance incorporates changes from the study session.

June 2- 3, 2025
City Manager, Director of Administrative Services and Asst. Director of Administrative Services review the final draft of the Adopted Budget.

June 10, 2025
The Adopted Budget is presented to the City Council/ Successor Agency Board/ Housing Authority Board for adoption at a public hearing.

July 1, 2025
Implementation of the 2025- 2026 Adopted Budget.

January 6, 2026
Midyear adjustments ( if needed) presented to City Council.

July 1, 2026
Implementation of the 2026- 2027 Adopted Budget.

August 11, 2026
Carryover budget adjustments ( if needed) presented to City Council.

January 12, 2027
Midyear adjustments ( if needed) presented to City Council. 44 133

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

CITY COUNCIL WORK PROGRAM
JANUARY 2025)

BUDGET PACKETS ARE

DISTRIBUTED TO DEPARTMENT
HEADS
JANUARY 2025)
0 REVENUE ESTIMATES ARE

PREPARED BY FINANCE
MARCH 2O25)
0 SALARY & BENEFIT ESTIMATES

ARE PREPARED BY FINANCE
MARCH 2O25)

CITY MANAGER REVIEWS WITH

DEPARTMENT HEADS

DEPARTMENTAL REQUESTS
MARCH 2O25)

FINANCE/ PERSONNEL

SUBCOMMITTEE REVIEWS

EXPENDITURE & REVENUE

ESTIMATES INCLUDING THE

CAPITAL PROJECTS

PREPARATION OF PRELIMINARY

BUDGET BY FINANCE
APRIL- MAY 2025)
i

THE PRELIMINARY BUDGET IS

PRESENTED TO THE CITY

COUNCIL/ HOUSING AUTHORITY
BOARD/ SARDA BOARD ( MAY 2025)

THE CITY COUNCIL/ HOUSING

AUTHORITY BOARD/ SARDA BOARD

HOLD A PUBLIC STUDY SESSION

FOR PUBLIC COMMENT
MAY 2025)
a

THE BUDGET IS PRESENTED TO

THE CITY COUNCIL/ HOUSING

AUTHORITY BOARD/ SARDA BOARD

FOR ADOPTION AT A PUBLIC
HEARING ( JUNE 2025)

BUDGET ADJUSTMENTS
FY 2025- 2026 in JANUARY 2026
FY 2025- 2026 rollovers in JULY 2026
FY 2026- 2027 in JANUARY 2027
if necessary)
45 134
46 135

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FUNDS
The City of Highland, Housing Authority, and Successor Agency to the Redevelopment Agency ( SARDA) utilize a fund accounting system to segregate resources and expenditures. Each fund represents a self - balancing set of accounts, tracking cash, financial resources, liabilities, and residual equities. The City employs various fund types, including General, Special Revenue, Capital Projects, Internal Service, and Trust and Agency Funds.

CITY:

GENERALFUND
The General Fund accounts for all financial resources and expenditures not required to be accounted for in another fund. This fund is used for activities that do not require special restrictions. The City' s policy prohibits subsidizing public works departments, grants, or programs unless designated by the City Council. The General Fund comprises multiple departments, including :
1000 City Council
1200 City Clerk
1450 General Government
1600 Personnel
1700 Finance
2000 Police Department
2200 Animal Care
3200 Engineering
4100 Planning
4200 Public Services
4500 Building & Safety
4600 Code Enforcement
6000 Parks
6010 Graffiti
6020 Community Volunteer Services
6100 Trails

SPECIAL REVENUE FUNDS
The City maintains multiple Special Revenue Funds, which account for specific revenue sources restricted to expenditures for specified purposes. The City' s Special Revenue Funds include:

Traffic Safety
Gas Tax
Article 3
Community Development Block Grant
Developer Fees
Landscape Maintenance District
Street Light District
Community Trails District
Parks Maintenance District
Measure I
AQMD AB 2766 Subvention
CFD Maintenance
COPS
Street/ Storm Drain Maintenance District
Justice Assistance Grant
Miscellaneous Grants
Paramedic Department
Fire Department
Major Grants Fund
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FUNDS

CAPITAL PROJECTS FUNDS
The City maintains Capital Projects Funds, which account for financial resources used for acquiring or constructing major capital facilities. These funds include:

Development Impact Fees
Facilities Construction
Community Facilities Districts ( Mello -Roos)
General Capital Financing

INTERNAL SERVICE FUNDS
The City maintains Internal Service Funds, which account for goods or services provided by one department to other departments on a cost -reimbursement basis. The two Internal Service Funds are:

Insurance Fund: accounts for self -insured workers' compensation, fire insurance, earthquake insurance, vehicle & property insurance, and general liability.

Building Services Fund: accounts for utilities, landscaping, janitorial services, computer network, building maintenance, and equipment maintenance at City Hall.

TRUST AND AGENCY FUNDS
The City maintains Trust and Agency Funds, which account for assets held by the City in a trustee capacity or as an agent. The City maintains Agency Funds for deposits, performance bonds, special donations, and bond reserves for the Community Facilities District 2001- 1.

HOUSING AUTHORITY AND SUCCESSOR AGENCY FUNDS
The Housing Authority has one fund, which assumes the responsibilities and duties of the former RDA Low Moderate Income Housing Fund. This fund is used to carry out the housing -related activities of the former RDA.

The Successor Agency has two funds:

Revenue Property Tax Transfer Fund ( RPTTF) Fund
Debt Service & Administration Fund
These funds aim to wind down the services of the former RDA, primarily servicing debt. The bond proceeds were transferred to the City and Housing Authority, and the SARDA Bond Proceeds Fund and SARDA Low Moderate Income Housing Fund were closed.
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FUNDS

INTERNAL SERVICE FUNDS
Internal Service Funds account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units, on a cost - reimbursement basis. The City maintains two of these funds. The first one is the Insurance Fund, which includes the self -insured workers' compensation program, fire insurance, earthquake insurance, vehicle & property insurance, and general liability. The departments that are charged are: City Clerk, General Government, Personnel, Finance, Engineering, Planning, Public Services, Building & Safety, Code Enforcement, Parks, Graffiti, Community Volunteer Services, Housing Authority, Capital Construction, General Capital Financing and Public Works ( Gas Tax). The second internal service fund is the Building Services Fund, which accounts for utilities, landscaping, janitorial services, the computer network, building maintenance and equipment maintenance at City Hall. The departments charged for these expenditures are the same as the Insurance Fund, except for Parks and Graffiti. Those two programs are only run out of the Corporation Yard.

TRUST AND AGENCY FUNDS
Trust and Agency Funds account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/ or other funds. These include ( a) expendable trust funds, ( b) non -expendable trust funds, ( c) pension trust funds, and ( d) agency funds. The type of fund that the City maintains is the Agency Fund. There are two Agency Funds: the first one includes deposits for performance bonds, special donations, etc.; and another for bond reserves for the Community Facilities District 2001- 1.

HOUSING AUTHORITY:

The Housing Authority has only one fund. The purpose of this fund is to carry out the responsibilities and duties of the former RDA Low & Moderate Income Housing Fund. The Authority assumed all rights and responsibilities as the housing successor. The transfer included not only properties, but also revenues and existing agreements. Also transferred were the housing bond proceeds.

SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY ( SARDA):

The Successor Agency has two funds: the Revenue Property Tax Transfer Fund ( RPTTF) Fund and the Debt Service & Administration Fund. Like the Housing Authority, the purpose of these funds is to carry out the responsibilities and duties of the former RDA, but the non -housing elements. The main function is to wind - down the services of the former RDA. The largest part of this is the servicing of the debt of the former RDA.

Although the bond proceeds were transferred to the City, the debt remains with the Successor Agency. When the bond proceeds were transferred to the City and Housing Authority, the SARDA Bond Proceeds Fund and SARDA Low & Moderate Income Housing Fund were closed.
49 138
6111
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CITY OF HIGHLAND/ HOUSING AUTHORITY/ SUCCESSOR AGENCY
2025. 2027 BIENNIAL BUDGET

REVENUES
CITY:

Revenues are additions to fund financial resources other than from inter -fund transfers. The City of Highland' s revenues are received in the form of taxes, licenses and permits, fines and forfeitures, miscellaneous revenues, intergovernmental revenues, and current service charges.

TAXES
7010 Property Tax -Secured
7020 Property Tax -Unsecured
7030 Property Tax -Supplemental Secured
7040 Property Tax -Supplemental Unsecured
7050 Utility Unitary Tax
7060 Homeowners Exemption
7070 Penalties & Interest on Delinquent Taxes
7075 Residual Balance
7090 Property Tax -VLF
Property taxes are taxes levied on an assessed valuation of real and/ or personal property. The distinguishing characteristics of general property taxes are that the revenues are ( 1) derived from taxes ( 2) levied by the government reporting entity and ( 3) assessed on the general property. The City receives an apportionment of approximately 24. 8% from San Bernardino County out of the 1 % tax rate. Special Assessments for the Street Light District, the Landscape Maintenance District, the Community Trails District, the Parks Maintenance District, and the Street & Storm Drain Maintenance District are also accounted for in this category. Property Tax -VLF is for the Vehicle License Fee Swap. The Vehicle License Fee Swap is a dollar for dollar exchange of vehicle license fees ( VLF) for property tax revenues. Basically, the state is taking VLF the city would normally receive from the state and replacing it with property tax dollars. The difference being the VLF received from the county would grow at the same rate of property tax. 7085 Medic Tax
All proceeds from the Medic Tax are used to fund the Highland Paramedic Program. This special tax was established in 1985 and assumed by the City on July 1, 1999, upon detaching from County Service Area CSA) 38. The Medic Tax has not been increased since its inception in 1985. The Medic Tax is levied at a rate of $19 per year for residential units and $ 38 per year for commercial units and only accounts for onethird of the Paramedic Department' s expenditures. 7100 Sales & Use Tax
The current sales tax rate in Highland is 7. 75% of which 3. 6875% goes to the State' s General Fund, . 25% is placed in the State' s Fiscal Recovery Fund, . 50% goes to the State' s Local Public Safety Fund, . 50% to the State' s Local Revenue Fund to support health & social services programs, 1. 0625% to the State Local Revenue Fund 2011, 1. 25% to the cities and counties based on sales generation from consumers purchasing or consuming goods and/ or services in the City. The remaining . 50% was voted on by the people of San Bernardino County to provide additional funds for transportation needs ( Measure I funds). 51 140

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

REVENUES
TAXES ( continued)
7110 Extraction Tax
The purpose of the extraction tax is to establish a tax on the commercial business of extraction and/ or processing of rock, sand, and gravel ( aggregate) within the City, as a means of generating revenue for the City for municipal purposes and not as a regulatory measure. This business license tax is imposed in the interests of the health, public safety, convenience, and welfare of the residents of the City. 7205 Transportation Tax -Article 3
These revenues are allocated to the City from the County' s Local Transportation Fund Article 3 Pedestrian and Bicycle Facilities per Public Utilities Code 99234. These revenues are derived from . 25% of the state

7. 25% retail sales tax rate and then apportioned based on population and allocated for specific purposes. 7300 Transient Occupancy Tax ( TOT)
This tax, also known as the Bed or Hotel Tax, is derived from 7% of the gross rents collected by the twohotel/ motel operators in the City for the privilege of occupying quarters on a transient basis. 7400 Franchise Fees -Gas
7401 Franchise Fees -Electric
7402 Franchise Fees -Cable
7403 Franchise Fees -Refuse
7404 Franchise Fees -Kiosk Signs
7413 Franchise Fees -Refuse Household Hazardous Waste
Franchise fees are received from persons, firms and corporations that have franchises in the City for the right to use public right-of-way. Gas and electric franchise fees are derived from 2% of gross annual receipts arising from use, operation, or possession of franchise, but not less than 1 % of gross annual receipts derived from sale of gas/electricity within the City limits. The operators of gas and electricity are Southern California Gas and Electric. Cable franchise fees are based on 5% of gross receipts. The current cable operator in Highland is Time Warner. There are two refuse franchise fees in Highland. The first franchise fee is for regular refuse and the second is for household hazardous waste. These fees are 10% and 1. 25% of gross receipts from residential, commercial, and industrial collections, respectively. Franchise Fees have consistently increased over the years and this increase is expected to continue with the steady development in the city. Approximately 16 kiosk structures are placed throughout the City for residential home advertisement of which the City receives $25 per panel per month. Commercial advertisement is offered to businesses in Highland to which the City receives $ 20 per panel per month after six months placement. 7460 Property Transfer Tax
This tax is levied when real property is transferred and filed with the County Recorder. The City receives 55 per $ 1, 000 of the value that is transferred.
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CITY OF HIGHLAND/ HOUSING AUTHORITY/ SUCCESSOR AGENCY
2025- 2027 BIENNIAL BUDGET

REVENUES

LICENSES & PERMITS
7510 Animal License Fees
All dogs within the city limits of Highland are required to have a current license. Fees are charged for unaltered and altered dogs. A discount rate is given to senior citizens and physically challenged citizens with altered dogs. There is no charge to license a service dog. 7600 Building Permits - Inspections
7610 Building Permits -Plan Check Fee
7620 Strong Motion Instrumentation Program ( SMIP)
7630 Building Standards Administration Revolving ( BSAR) Fund These revenues are based on fees set by Resolution. They are collected at the time a building permit is issued for construction, improvements, grading, and excavation. Strong Motion Instrumentation Program SMIP) revenues and Building Standards Administration Revolving ( BSAR) revenues are collected based on new construction from residential and commercial areas and remitted to the State of California Conservation Department for seismic hazard mapping, education, and data utilization. 7700 Yard Sale Permits
7800 Miscellaneous Permits
These revenues are derived from the sale of permits for yard sales and various other permits within the City.

FINES & FORFEITURES
8100 California Vehicle Code Fines ( CVC)
8150 Parking Citations
8200 General Fines
8201 Code Enforcement Fines
8202 Administrative Citation Program
Fines and Forfeitures are derived from the fines paid by persons who receive traffic, parking, and general fines in the City. Code Enforcement fines and the Administrative Citation Program violations are usually for substandard properties.

MISCELLANEOUS REVENUE
8600 Interest
A large percentage of Highland' s interest revenue is derived from the use of idle cash deposited in the State of California Treasurer's Local Agency Investment Fund ( LAIF). Other sources of interest income come from investments with Public Financial Management, Inc., and U. S. Bank. U. S. Bank is the Trust for the CFD while Public Financial Management, Inc. retains investments related to the California Asset Management Program ( CAMP).
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CITY OF HIGHLAND/ HOUSING AUTHORITY/ SUCCESSOR AGENCY
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REVENUES
MISCELLANEOUS REVENUE ( continued)
8700 Building Rental
8710 Land Rental
This is for revenue derived from the use of city owned land or facilities. Currently this consists of communication companies installing their cell phone towers on city owned properties. 8900 Miscellaneous
8910 Volunteer Donations
The miscellaneous revenue category is for infrequent occurring monies received.

INTERGOVERNMENTAL REVENUE
9100 Gas Tax - 2106
9110 Gas Tax - 2107
9120 Gas Tax - 2107. 5
9131 Measure 1
9135 SBCTA
9140 Gas Tax - 2105
9145 Gas Tax - 2103
This revenue source is derived from the $. 09 tax applied to each gallon of gasoline sold in the state. These revenues are restricted for only street and pedestrian safety purposes and engineering and administrative costs. Section 2106 of the Streets and Highways Code allocates $ 400 a month plus an apportionment based on population after county distribution for use on any street or road purpose. Section 2107 is an apportionment based on population and 2107. 5 is a fixed amount based on population and to be used for engineering and administrative expenses. Section 2105 of the Streets and Highways Code approved by voters in June of 1990, allocates additional gas taxes collected over the $. 09 per gallon among cities and counties based on population. Section 2103 is an apportionment to cover the former Prop 1 B funds. Measure I revenues are generated from additional sales tax. The distribution of these funds is provided by San Bernardino County Transportation Authority (SBCTA). Line item 9135 is for joint projects with the SBCTA. 9210 State - Other
9215 State- SLTPP
9225 Federal Grants
9300 Community Development Block Grant ( CDBG)
9317 AQMD/ AB 2766
9318 City of San Bernardino
9319 East Valley Water District
9320 Road Maintenance & Rehab Account
9321 San Bernardino County Flood Control District
9322 San Bernardino County
9324 City of Redlands
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CITY OF HIGHLAND/ HOUSING AUTHORITY/SUCCESSOR AGENCY
2025- 2027 BIENNIAL BUDGET

REVENUES
INTERGOVERNMENTAL REVENUE ( continued)
9331 San Manuel TOT In -Lieu
9350 Citizens Option for Public Safety (COPS)/ AB 3229
9360 Justice Assistance Grant ( JAG)
State -Other is for miscellaneous state grants such as recycling, trails, and historical district grants. The SLTPP ( State and Local Transportation Partnership Program) grant is for streets and roads. CDBG revenues are received from San Bernardino County for use in a targeted area designated by the City approved by Housing and Urban Development for asphalt, sidewalk and various repairs and reconstruction. Part of the CDBG program allows for revitalization of blighted areas. Citizen Option for Public Safety ( COPS) are state grant programs that allow for summer youth employment and training and funds for specialized police services. The AQMD, also known as Air Quality Management District, provides funding for programs that provide cleaner air and eliminate smog. The City currently uses these funds for traffic signal coordination.

Highland has many projects coordinated with other local agencies such as City of San Bernardino ( COSB), City of Redlands ( COR), San Bernardino County ( SBCO), San Bernardino County Flood Control ( SBCFCD), etc. to fund their portion of a joint public works project.

CURRENT SERVICE CHARGES
7450 Business License Fee
7451 Massage Parlor License Fee
9510- 9519 Planning Fees
9520- 9523 Engineering Fees
9524 NPDES Inspection Fees
9525 Park Fees
9526 Police Department Fees
9527 Fire Department Fees
9539 Pavement Impact Fees
9700- 9718 Development Impact Fees
Current Service Charges are revenues derived from fees collected for specific services rendered by the City, which have been set by Resolution. All City fees are determined through a cost analysis study performed by an independent consultant. Development Impact Fees are set by a separate Resolution. These fees are collected on new development to defray the cost of new infrastructures needed to supply services to the new areas.
99xx Operating Transfers In
These revenues are derived from inter -department transfers for payment of expenditures. 55 144
8600 Interest

CITY OF HIGHLANDIHOUSING AUTHORITY/ SUCCESSOR AGENCY
2025- 2027 BIENNIAL BUDGET

REVENUES
HOUSING AUTHORITY:

MISCELLANEOUS REVENUE

CURRENT SERVICE CHARGES
9650 Percentage Rents
A large percentage of the Authority's interest revenue is derived from the use of idle cash deposited in the State of California Treasurer' s Local Agency Investment Fund ( LAIF). Percentage Rents is income derived from a Ground Lease with Housing Ventures where the Jeffrey Court Senior Apartments are.

SUCCESSOR AGENCY:

TAXES
7010 Property Tax -Secured
8600 Interest
The Property Tax -Secured line item in SARDA is for the funds received from the County to fund the current ROPS ( Required Payment Obligation Schedule). These funds are deposited into the SARDA- RPTTF fund.

U. S. Bank is the Trust for the former RDA bond reserves. Interest income on these reserve funds is accounted for in the interest line item.

CURRENT SERVICE CHARGES
99xx Operating Transfers In
These revenues are derived from inter -department transfers for payment of expenditures. For SARDA, the funds received for the 7010 line item in the SARDA RPTTF fund are then transferred to the SARDA Admin funds to reimburse for actual expenditures.

MAJOR REVENUE SOURCES & TRENDS

GENERALFUND
The largest revenue source for the general fund continues to be the Property Tax -Vehicle License Fee ( VLF).

The Property Tax -VLF is approximately 28% ( based on FY 2025- 2026) of the general fund revenues. In determining how much to budget for in the next two years, the previous year' s actual amounts were taken into consideration. Property Tax -VLF increased by 10% from FY 2022- 2023 to FY 2023- 2024. A conservative 6% was applied to FY 2025- 2026 & FY 2026- 2027. 56 145

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

REVENUES
GENERAL FUND ( continued)
Property Tax ( ad valorem) revenue is the second largest source of general fund revenue at 22%. Property Tax increased by 6% from FY 2022- 2023 to FY 2023- 2024. A conservative 6% was applied to FY 2025- 2026 & FY 2026- 2027.

Sales Tax is the third largest revenue source in the general fund at 20%. A realistic, but still conservative 11 % and 20% were applied to FY 2025- 2026 & FY 2026- 2027. The reason for the estimated sales tax increase is due in part to increase retail activity along the Greenspot Corridor including a new Costco Wholesale store that opened in March of 2025.

Franchise Fees is the fourth largest revenue source in the general fund at 9%. In forecasting increases for Franchise Fees, actuals from prior years were considered. Franchise fees for electricity were budgeted with a larger increase than franchise fees for gas based on current year actuals. Franchise fees for refuse and cable were also budgeted at a higher increase based on current year actuals.

Combined, these four revenue sources account for almost 80% of the general fund revenues. Although higher rates may be received, the City has always budgeted on the conservative side for revenues.

All other revenues in the general fund have been scrutinized individually (line item by line item) to examine if an increase or decrease should be applied. If an increase was applied, it is usually a conservative increase.

When forecasting revenues for fees for service, we take into consideration reimbursement for contract services and apply a certain percentage for the reimbursement of staff time. For building permit fee revenue, 100% of contract services and 100% of the Permit Technician are budgeted in the inspection & plan check line items. For planning revenue, 100% of contract services and a portion of planning staff are budgeted.

The same applies for engineering revenue. Contract services of 100% are budgeted in engineering revenue and a portion of engineering staff are budgeted in the revenue as well. Over the last few budgets, this process has provided accurate revenue projections.

With the recent increase of interest rates, it would be easy to apply a certain percentage increase to interest income for each year, based on current year increases. Because the general fund is only balanced by thousands of dollars, it would be detrimental if interest rates declined or did not increase as much as budgeted, and the budgeted amounts were not received. As a result, interest income was scrutinized with conservative increases in all funds.

OTHER FUNDS
Major revenues in other funds consists of: Gas Tax, Development Impact Fees, Measure I, Fire Property Tax, etc. Below is a breakdown of each and how the budgeted amounts were derived for the next two years.

Gas Tax revenues are difficult to forecast. Fortunately, cities have Michael Coleman to help with this. Michael Coleman is a leading expert on California local government revenues, spending, and financing. He is the creator of Cal iforniaCityFinance. com, the California Local Government Finance Almanac, an online resource of data, analyses and articles on California municipal finance and budgeting. He is the principal fiscal policy advisor to the California Society of Municipal Finance Officers ( CSMFO) and, for over twenty- five years, to 57 146

CITY OF HIGHLAND/ HOUSING AUTHORITYISUCCESSOR AGENCY
2025. 2027 BIENNIAL BUDGET

REVENUES
OTHER FUNDS ( continued)
the League of California Cities. We used Michael Coleman' s numbers for Gas Tax revenues for FY 2025- 2026. In keeping with our conservative approach, FY 2026- 2027 is budgeted with a 5% increase.

Development Impact Fees ( DIF), or any related development fee is hard to predict. Typically, if engineering revenues are increasing, planning, and building fees will soon follow. DIF revenue is tied to the capital improvement plan ( CIP), we do not want to overestimate this revenue because if the revenue is less, then an alternate expenditure source would have to be found to make up for the shortfall in the CIP. Because of this, DIF revenue is conservatively budgeted.

Measure I revenues are tied to the County wide . 25% sales tax rate. A 5% increase in Measure I revenue was applied to FY 2025- 2026 & FY 2026- 2027.

Property Tax ( ad valorem) in the Fire Department fund increased by 7% from FY 2021- 2022 to FY 2022- 2023. It also increased by 6% from FY 2022- 2023 to FY 2023- 2024. A conservative 5% was applied to FY 2025- 2026 & FY 2026- 2027.
58 147

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

EXPENDITURES

EXPENDITURES OVERVIEW
Expenditures represent reductions in fund financial resources, excluding inter -fund transfers.

SALARIES & BENEFITS
This category includes expenditures for employee compensation such as salaries, wages, overtime, compensatory time, sick leave, holiday pay, vacation, administrative leave, cafeteria plan contributions, Medicare, deferred compensation, Social Security, CaIPERS retirement contributions, life insurance, and vehicle allowances.

OPERATIONS & MATERIALS
These expenditures cover day-to- day operational costs including utilities, office supplies, postage, fuel, vehicle and equipment maintenance, materials, advertising, publications, dues and subscriptions, travel and conferences, staff training, insurance premiums and claims, election -related costs, employment physicals and testing, and other miscellaneous items. Inter -fund transfers are also included in this category.

CONTRACTUAL SERVICES
This section includes the cost of services provided by external vendors or agencies under contract. Common examples include legal services, auditing, fee studies, financial consulting, engineering ( plan review and inspections), building inspections, planning services, collections, law enforcement, fire and paramedic services, and animal care.

DEBT SERVICE
Debt service expenditures relate to the repayment of principal and interest on loans, notes, and bonds associated with the Successor Agency to the Redevelopment Agency.

CAPITAL OUTLAY
Capital outlay refers to significant purchases of $ 30, 000 or more made by the City for items such as land, land improvements, buildings, vehicles, equipment, software, furniture, and fixtures.

CAPITAL PROJECTS
Capital project expenditures fund major infrastructure improvements such as bridge construction, street repairs, sidewalk installations, and other civic construction efforts. These projects are drawn from the City's 5- Year Capital Improvement Program ( CIP) for FY 2025- 2026 through FY 2026- 2027. Although adopted as a separate document by the City Council, the CIP is included in the budget for reference. Capital project funding often fluctuates year to year and is generally supported through development fees and grants. The City collaborates on some projects with regional partners such as the City of San Bernardino, San Bernardino County, the City of Redlands, East Valley Water District ( EVWD), Inland Valley Development Agency ( IVDA), and the San Manuel Band of Mission Indians ( SMBMI).
59 148

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

EXPENDITURES

MAJOR EXPENDITURE FUNCTIONS & TRENDS

GENERALFUND
The City of Highland contracts with the San Bernardino County Sheriff' s Department for Police Services, which remains the largest expenditure within the General Fund — accounting for 59% of total General Fund spending. This budget reflects a 4. 5% increase for FY 2025- 2026 and a 5% increase for FY 2026- 2027.

These adjustments include one additional Office Specialist position and 3 Deputy positions in 2025- 2026 and 2 additional Deputy positions in 2026- 2027. To accommodate this growth, the City is increasing not just its major revenue sources but also other revenue lines such as franchise fees, property transfer taxes, and business license fees. Future increases of 4. 0- 5. 0% are anticipated, even without expanding services.

Animal Care Services, also contracted through the County, is another notable General Fund expenditure.

Though smaller than the police contract, its costs are not offset by dog licensing revenues. A 3% annual increase has been budgeted for FY 2025- 2026 and FY 2026- 2027, while dog license revenue is expected to generate $ 55,000 each year.

Salaries and benefits are another major cost driver. A 5% cost -of -living adjustment ( COLA) is budgeted for each of the next two years, however in the second year of the budget any COLA adjustment will need to be approved by City Council. Additionally, the Cafeteria Plan allowance will increase by $ 50 annually, from 1, 550/ month in FY 2023- 2024 to $ 1, 600 in FY 2025- 2026, and then to $ 1, 650 in FY 2026- 2027. These costs are allocated across several City funds, with the General Fund bearing the greatest share. Allocation percentages are reviewed and updated with each budget cycle to ensure accuracy.

The City also relies heavily on contract services for Building & Safety, Planning, and Engineering. Most services in these areas —including plan reviews and inspections —are outsourced and funded through user fees, making them revenue - neutral.

OTHER FUNDS
Several other City funds carry significant expenditures, including the Gas Tax, Development Impact Fees, Measure I, Capital Improvements, Fire Department, Grants Fund, and Major Grants Fund.

The Gas Tax Fund remains operationally balanced, with capital expenses drawn from reserves. Maintaining this balance is crucial to avoid burdening the General Fund.

Most other capital project funds are revenue -dependent, primarily funded by grants or development fees.

These grant -funded programs often require the City to front costs and request reimbursement, which can impact cash flow and necessitate close monitoring and timely reimbursement requests.

The Capital Improvements Fund houses bond proceeds from the former Redevelopment Agency ( RDA).

Although the City controls these funds, the associated debt resides with the Successor Agency. All related expenditures are reflected in the 5- Year CIP. Revenue forecasts are conservatively estimated to ensure fiscal stability even if revenue sources fall short.
1,
149

CITY OF HIGHLANDIHOUSING AUTHORITY/SUCCESSOR AGENCY
2025- 2027 BIENNIAL BUDGET

EXPENDITURES
OTHER FUNDS ( continued)
A recent budgetary trend in the Fire Department is the need for annual General Fund transfers to support the Paramedic Fund. For FY 2025- 2026, the Medic Tax will cover just 15% of total paramedic service costs, requiring transfers of $ 1, 847, 965 in FY 2025- 2026 and $ 2, 505, 065 in FY 2026- 2027. These transfers reflect increases in the Cal Fire contracts for fire and paramedic services. These increases stem from a new 5- year Cal Fire contract incorporating a revised 66- hour workweek ( down from 72), which requires additional staffing per station and adding 7 new positions. Cal Fire is currently working with the City to facilitate this transition.

HOUSING AUTHORITY
The Housing Authority remains operationally balanced with the exception of contract services funded through housing bond proceeds. Once these funds —originally transferred from the former RDA —are fully spent, those services will no longer be necessary, resulting in a structurally balanced fund. As with the Capital Improvements Fund, the related debt remains with the Successor Agency. m
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