Hollister City Council
June 16, 2025

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 43 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
MBASIA ANNUAL LIAB. PREMIUM 72,149.00 0.00 72,149.00 100.00 %0.00101-5005-735002 72,149.00 MBASIA ANNUAL LIAB. PREMIUM 63,903.00 0.00 63,903.00 100.00 %0.00620-5005-735002 63,903.00 MBASIA ANNUAL LIAB. PREMIUM 61,842.00 0.00 61,842.00 100.00 %0.00660-5005-735002 61,842.00 MBASIA ANNUAL LIAB. PREMIUM 151,512.00 0.00 151,512.00 100.00 %0.00670-5005-735002 151,512.00 Category: 735 - SERVICES & SUPPLIES Total:0.000.00392,106.00 392,106.00 392,106.00 100.00 % Category: 740 - CONTRACTUAL
CONTRACT: COMPUTER PROGRAMS 2,000.00 0.00 2,000.00 100.00 %0.00101-5005-740027 2,000.00 DESIGNATED OPERATOR FUELING 1,060.00 0.00 1,060.00 100.00 %0.00101-5005-740094 1,060.00 CONTRACTS: JANITORIAL 900.00 0.00 900.00 100.00 %0.00101-5005-740100 900.00 CONTRACTS: GPS MONITORING 5,600.00 0.00 5,600.00 100.00 %0.00101-5005-740109 5,600.00 CONTRACTS: SAFETY KLEEN 2,000.00 0.00 2,000.00 100.00 %0.00101-5005-740171 2,000.00 CONTRACTS: ECO CHECK ANNUAL T…2,400.00 0.00 2,400.00 100.00 %0.00101-5005-740213 2,400.00 CONTRACTS: TOOL ALLOWANCE 1,000.00 0.00 1,000.00 100.00 %0.00101-5005-740366 1,000.00 Category: 740 - CONTRACTUAL Total:0.000.0014,960.00 14,960.00 14,960.00 100.00 % Category: 764 - OTHER EXPENSES
UNFUNDED ACCRUED LIABILITY (UA…61,776.00 0.00 61,776.00 100.00 %0.00101-5005-799912 61,776.00 UNFUNDED ACCRUED LIABILITY (UA…41,210.00 0.00 41,210.00 100.00 %0.00620-5005-799912 41,210.00 UNFUNDED ACCRUED LIABILITY (UA…41,222.00 0.00 41,222.00 100.00 %0.00660-5005-799912 41,222.00 UNFUNDED ACCRUED LIABILITY (UA…17,280.00 0.00 17,280.00 100.00 %0.00670-5005-799912 17,280.00 Category: 764 - OTHER EXPENSES Total:0.000.00161,488.00 161,488.00 161,488.00 100.00 % Expense Total:0.000.001,082,933.00 1,082,933.00 1,082,933.00 100.00 % Department: 5005 - VEHICLE MAINTENANCE Total:0.000.001,082,933.00 1,082,933.00 1,082,933.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 44 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Department: 5010 - STREET MAINTENANCE
Expense
Category: 701 - PERSONNEL
SALARIES REGULAR 91,322.00 0.00 91,322.00 100.00 %0.00101-5010-701001 91,322.00 SALARIES OT 11,000.00 0.00 11,000.00 100.00 %0.00101-5010-701003 11,000.00 OTHER COMPENSATION 2,175.00 0.00 2,175.00 100.00 %0.00101-5010-701004 2,175.00 RETIREMENT 7,181.00 0.00 7,181.00 100.00 %0.00101-5010-701005 7,181.00 GROUP HEALTH INSURANCE 38,830.00 0.00 38,830.00 100.00 %0.00101-5010-701009 38,830.00 LIFE & LTD INSURANCES 1,447.00 0.00 1,447.00 100.00 %0.00101-5010-701010 1,447.00 MEDICARE 1,533.00 0.00 1,533.00 100.00 %0.00101-5010-701013 1,533.00 F.I.C.A. OASDI 25.00 0.00 25.00 100.00 %0.00101-5010-701014 25.00 LEAVE PAYOUTS 1,250.00 0.00 1,250.00 100.00 %0.00101-5010-701030 1,250.00 SALARIES REGULAR 240,258.00 0.00 240,258.00 100.00 %0.00203-5010-701001 240,258.00 SALARIES OT 15,901.00 0.00 15,901.00 100.00 %0.00203-5010-701003 15,901.00 OTHER COMPENSATION 20,528.00 0.00 20,528.00 100.00 %0.00203-5010-701004 20,528.00 RETIREMENT 32,902.00 0.00 32,902.00 100.00 %0.00203-5010-701005 32,902.00 GROUP HEALTH INSURANCE 65,264.00 0.00 65,264.00 100.00 %0.00203-5010-701009 65,264.00 LIFE & LTD INSURANCES 2,565.00 0.00 2,565.00 100.00 %0.00203-5010-701010 2,565.00 WORKERS COMPENSATION 4,943.00 0.00 4,943.00 100.00 %0.00203-5010-701011 4,943.00 MEDICARE 4,044.00 0.00 4,044.00 100.00 %0.00203-5010-701013 4,044.00 F.I.C.A. OASDI 50.00 0.00 50.00 100.00 %0.00203-5010-701014 50.00 W/C SALARY CONTINUATION (2/3)40,000.00 0.00 40,000.00 100.00 %0.00203-5010-701029 40,000.00 LEAVE PAYOUTS 2,237.00 0.00 2,237.00 100.00 %0.00203-5010-701030 2,237.00 SALARIES OT 20,000.00 0.00 20,000.00 100.00 %0.00229-5010-701003 20,000.00 SALARIES REGULAR 31,280.00 0.00 31,280.00 100.00 %0.00712-5010-701001 31,280.00 SALARIES OT 3,650.00 0.00 3,650.00 100.00 %0.00712-5010-701003 3,650.00 OTHER COMPENSATION 675.00 0.00 675.00 100.00 %0.00712-5010-701004 675.00 RETIREMENT 2,454.00 0.00 2,454.00 100.00 %0.00712-5010-701005 2,454.00 GROUP HEALTH INSURANCE 21,947.00 0.00 21,947.00 100.00 %0.00712-5010-701009 21,947.00 LIFE & LTD INSURANCES 483.00 0.00 483.00 100.00 %0.00712-5010-701010 483.00 MEDICARE 525.00 0.00 525.00 100.00 %0.00712-5010-701013 525.00 LEAVE PAYOUTS 417.00 0.00 417.00 100.00 %0.00712-5010-701030 417.00 Category: 701 - PERSONNEL Total:0.000.00664,886.00 664,886.00 664,886.00 100.00 % Category: 735 - SERVICES & SUPPLIES
OFFICE SUPPLIES 1,200.00 0.00 1,200.00 100.00 %0.00101-5010-710001 1,200.00 POSTAGE 5.00 0.00 5.00 100.00 %0.00101-5010-710005 5.00 OPERATING SUPPLIES 5,000.00 0.00 5,000.00 100.00 %0.00101-5010-710015 5,000.00 LAB & MEDICAL 1,000.00 0.00 1,000.00 100.00 %0.00101-5010-710016 1,000.00 FUEL/OIL 700.00 0.00 700.00 100.00 %0.00101-5010-710035 700.00 REPAIRS/MAINTENANCE 10,000.00 0.00 10,000.00 100.00 %0.00101-5010-710040 10,000.00 VEHICLE MAINTENANCE 12,000.00 0.00 12,000.00 100.00 %0.00101-5010-710041 12,000.00 Rentals/Leases 1,000.00 0.00 1,000.00 100.00 %0.00101-5010-710045 1,000.00 MEMBERSHIPS/DUES 300.00 0.00 300.00 100.00 %0.00101-5010-710055 300.00 TRAINING 1,500.00 0.00 1,500.00 100.00 %0.00101-5010-722010 1,500.00 GAS/ELECTRIC 7,700.00 0.00 7,700.00 100.00 %0.00101-5010-725001 7,700.00 WATER/SEWER 1,250.00 0.00 1,250.00 100.00 %0.00101-5010-725005 1,250.00 TELEPHONE 3,200.00 0.00 3,200.00 100.00 %0.00101-5010-725010 3,200.00 FEES: FILING/DUMP 1,800.00 0.00 1,800.00 100.00 %0.00101-5010-729000 1,800.00 PROFESSIONAL SERVICES 500.00 0.00 500.00 100.00 %0.00101-5010-730000 500.00 UNIFORM PURCHASES 4,000.00 0.00 4,000.00 100.00 %0.00101-5010-731000 4,000.00 MBASIA ANNUAL LIAB. PREMIUM 63,903.00 0.00 63,903.00 100.00 %0.00101-5010-735002 63,903.00 OPERATING SUPPLIES 10,000.00 0.00 10,000.00 100.00 %0.00203-5010-710015 10,000.00 FUEL/OIL 20,000.00 0.00 20,000.00 100.00 %0.00203-5010-710035 20,000.00 REPAIRS/MAINTENANCE 45,000.00 0.00 45,000.00 100.00 %0.00203-5010-710040 45,000.00 RENTALS/LEASES 2,000.00 0.00 2,000.00 100.00 %0.00203-5010-710045 2,000.00 CHEMICALS 7,000.00 0.00 7,000.00 100.00 %0.00203-5010-710060 7,000.00 STREET SIGNS 20,000.00 0.00 20,000.00 100.00 %0.00203-5010-710061 20,000.00 GAS/ELECTRIC 280,000.00 0.00 280,000.00 100.00 %0.00203-5010-725001 280,000.00

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 45 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
MBASIA ANNUAL LIAB. PREMIUM 26,798.00 0.00 26,798.00 100.00 %0.00203-5010-735002 26,798.00 GAS/ELECTRIC 100,000.00 0.00 100,000.00 100.00 %0.00709-5010-725001 100,000.00 REPAIRS/MAINTENANCE 11,000.00 0.00 11,000.00 100.00 %0.00712-5010-710040 11,000.00 GAS/ELECTRIC 30,000.00 0.00 30,000.00 100.00 %0.00712-5010-725001 30,000.00 Category: 735 - SERVICES & SUPPLIES Total:0.000.00666,856.00 666,856.00 666,856.00 100.00 % Category: 740 - CONTRACTUAL
CONTRACT: COMPUTER PROGRAMS 2,000.00 0.00 2,000.00 100.00 %0.00101-5010-740027 2,000.00 CONTRACTS: COMM 911 36,000.00 0.00 36,000.00 100.00 %0.00101-5010-740030 36,000.00 CONTRACTS: COUNTY COMMUNIC…3,200.00 0.00 3,200.00 100.00 %0.00101-5010-740036 3,200.00 CONTRACTS: JANITORIAL 900.00 0.00 900.00 100.00 %0.00101-5010-740100 900.00 CONTRACTS: GPS TRACKING 14,000.00 0.00 14,000.00 100.00 %0.00101-5010-740109 14,000.00 CONTRACTS: POLE REPLACEMENT 5,000.00 0.00 5,000.00 100.00 %0.00203-5010-740095 5,000.00 SIGNAL MAINTENANCE 95,000.00 0.00 95,000.00 100.00 %0.00203-5010-740176 95,000.00 Category: 740 - CONTRACTUAL Total:0.000.00156,100.00 156,100.00 156,100.00 100.00 % Category: 750 - CAPITAL
SOFTWARE AND LICENSING 14,000.00 0.00 14,000.00 100.00 %0.00101-5010-750450 14,000.00 MACHINERY/EQUIPMENT 50,000.00 0.00 50,000.00 100.00 %0.00203-5010-750070 50,000.00 Category: 750 - CAPITAL Total:0.000.0064,000.00 64,000.00 64,000.00 100.00 % Category: 764 - OTHER EXPENSES
UNFUNDED ACCRUED LIABILITY (UA…374.00 0.00 374.00 100.00 %0.00101-5010-799912 374.00 UNFUNDED ACCRUED LIABILITY (UA…202,469.00 0.00 202,469.00 100.00 %0.00203-5010-799912 202,469.00 UNFUNDED ACCRUED LIABILITY (UA…128.00 0.00 128.00 100.00 %0.00712-5010-799912 128.00 Category: 764 - OTHER EXPENSES Total:0.000.00202,971.00 202,971.00 202,971.00 100.00 % Expense Total:0.000.001,754,813.00 1,754,813.00 1,754,813.00 100.00 % Department: 5010 - STREET MAINTENANCE Total:0.000.001,754,813.00 1,754,813.00 1,754,813.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 46 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Department: 5015 - STORM DRAIN OPERATIONS
Expense
Category: 701 - PERSONNEL
SALARIES REGULAR 418,168.00 0.00 418,168.00 100.00 %0.00670-5015-701001 418,168.00 SALARIES OT 16,059.00 0.00 16,059.00 100.00 %0.00670-5015-701003 16,059.00 OTHER COMPENSATION 28,522.00 0.00 28,522.00 100.00 %0.00670-5015-701004 28,522.00 RETIREMENT 44,854.00 0.00 44,854.00 100.00 %0.00670-5015-701005 44,854.00 GROUP HEALTH INSURANCE 184,631.00 0.00 184,631.00 100.00 %0.00670-5015-701009 184,631.00 LIFE & LTD INSURANCES 5,055.00 0.00 5,055.00 100.00 %0.00670-5015-701010 5,055.00 WORKERS COMPENSATION 21,967.00 0.00 21,967.00 100.00 %0.00670-5015-701011 21,967.00 F.I.C.A. MEDICARE 6,759.00 0.00 6,759.00 100.00 %0.00670-5015-701013 6,759.00 F.I.C.A. OASDI 50.00 0.00 50.00 100.00 %0.00670-5015-701014 50.00 LEAVE PAYOUTS 3,380.00 0.00 3,380.00 100.00 %0.00670-5015-701030 3,380.00 Category: 701 - PERSONNEL Total:0.000.00729,445.00 729,445.00 729,445.00 100.00 % Category: 735 - SERVICES & SUPPLIES
OFFICE SUPPLIES 600.00 0.00 600.00 100.00 %0.00662-5015-710001 600.00 OPERATING SUPPLIES 3,000.00 0.00 3,000.00 100.00 %0.00662-5015-710015 3,000.00 Environmental Quality Lab Testing 3,000.00 0.00 3,000.00 100.00 %0.00662-5015-710018 3,000.00 ADVERTISING 3,000.00 0.00 3,000.00 100.00 %0.00662-5015-710025 3,000.00 Repairs/Maintenance 55,000.00 0.00 55,000.00 100.00 %0.00662-5015-710040 55,000.00 MEMBERSHIPS/DUES 1,000.00 0.00 1,000.00 100.00 %0.00662-5015-710055 1,000.00 TRAINING 2,500.00 0.00 2,500.00 100.00 %0.00662-5015-722010 2,500.00 FEES: FILING/DUMP 20,000.00 0.00 20,000.00 100.00 %0.00662-5015-729000 20,000.00 ENGINEERING SERVICES 25,000.00 0.00 25,000.00 100.00 %0.00662-5015-730003 25,000.00 OPERATING SUPPLIES 6,000.00 0.00 6,000.00 100.00 %0.00670-5015-710015 6,000.00 LAB & MEDICAL 1,500.00 0.00 1,500.00 100.00 %0.00670-5015-710016 1,500.00 FUEL/OIL 35,000.00 0.00 35,000.00 100.00 %0.00670-5015-710035 35,000.00 VEHICLE MAINTENANCE 40,000.00 0.00 40,000.00 100.00 %0.00670-5015-710041 40,000.00 TELEPHONE 4,200.00 0.00 4,200.00 100.00 %0.00670-5015-725010 4,200.00 FEES: FILING/DUMP 35,000.00 0.00 35,000.00 100.00 %0.00670-5015-729000 35,000.00 UNIFORM PURCHASES 6,500.00 0.00 6,500.00 100.00 %0.00670-5015-731000 6,500.00 Category: 735 - SERVICES & SUPPLIES Total:0.000.00241,300.00 241,300.00 241,300.00 100.00 % Category: 740 - CONTRACTUAL
CONTRACT: COMPUTER PROGRAMS 1,500.00 0.00 1,500.00 100.00 %0.00670-5015-740027 1,500.00 CONTRACTS: GPS MONITORING 5,000.00 0.00 5,000.00 100.00 %0.00670-5015-740109 5,000.00 Category: 740 - CONTRACTUAL Total:0.000.006,500.00 6,500.00 6,500.00 100.00 % Category: 750 - CAPITAL
SOFTWARE AND LICENSING 12,000.00 0.00 12,000.00 100.00 %0.00670-5015-750450 12,000.00 Category: 750 - CAPITAL Total:0.000.0012,000.00 12,000.00 12,000.00 100.00 % Category: 764 - OTHER EXPENSES
UNFUNDED ACCRUED LIABILITY (UA…167,571.00 0.00 167,571.00 100.00 %0.00670-5015-799912 167,571.00 Category: 764 - OTHER EXPENSES Total:0.000.00167,571.00 167,571.00 167,571.00 100.00 % Expense Total:0.000.001,156,816.00 1,156,816.00 1,156,816.00 100.00 % Department: 5015 - STORM DRAIN OPERATIONS Total:0.000.001,156,816.00 1,156,816.00 1,156,816.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 47 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Department: 5035 - WATER
Expense
Category: 701 - PERSONNEL
SALARIES REGULAR 953,832.00 0.00 953,832.00 100.00 %0.00620-5035-701001 953,832.00 SALARIES TEMPORARY 19,200.00 0.00 19,200.00 100.00 %0.00620-5035-701002 19,200.00 SALARIES OT 47,255.00 0.00 47,255.00 100.00 %0.00620-5035-701003 47,255.00 OTHER COMPENSATION 36,560.00 0.00 36,560.00 100.00 %0.00620-5035-701004 36,560.00 RETIREMENT 88,244.00 0.00 88,244.00 100.00 %0.00620-5035-701005 88,244.00 GROUP HEALTH INSURANCE 341,896.00 0.00 341,896.00 100.00 %0.00620-5035-701009 341,896.00 LIFE & LTD INSURANCES 9,921.00 0.00 9,921.00 100.00 %0.00620-5035-701010 9,921.00 WORKERS COMPENSATION 186,721.00 0.00 186,721.00 100.00 %0.00620-5035-701011 186,721.00 MEDICARE 15,266.00 0.00 15,266.00 100.00 %0.00620-5035-701013 15,266.00 F.I.C.A. OASDI 25.00 0.00 25.00 100.00 %0.00620-5035-701014 25.00 LEAVE PAYOUTS 15,169.00 0.00 15,169.00 100.00 %0.00620-5035-701030 15,169.00 Category: 701 - PERSONNEL Total:0.000.001,714,089.00 1,714,089.00 1,714,089.00 100.00 % Category: 735 - SERVICES & SUPPLIES
OFFICE SUPPLIES 2,000.00 0.00 2,000.00 100.00 %0.00620-5035-710001 2,000.00 POSTAGE 300.00 0.00 300.00 100.00 %0.00620-5035-710005 300.00 OPERATING SUPPLIES 98,000.00 0.00 98,000.00 100.00 %0.00620-5035-710015 98,000.00 LAB & MEDICAL 3,000.00 0.00 3,000.00 100.00 %0.00620-5035-710016 3,000.00 Environmental Quality Lab Testing 45,000.00 0.00 45,000.00 100.00 %0.00620-5035-710018 45,000.00 PRINTING/BINDING 8,000.00 0.00 8,000.00 100.00 %0.00620-5035-710030 8,000.00 FUEL/OIL 35,000.00 0.00 35,000.00 100.00 %0.00620-5035-710035 35,000.00 REPAIRS/MAINTENANCE 300,000.00 0.00 300,000.00 100.00 %0.00620-5035-710040 300,000.00 VEHICLE MAINTENANCE 40,000.00 0.00 40,000.00 100.00 %0.00620-5035-710041 40,000.00 RENTALS/LEASES 2,000.00 0.00 2,000.00 100.00 %0.00620-5035-710045 2,000.00 MEMBERSHIPS/DUES 2,000.00 0.00 2,000.00 100.00 %0.00620-5035-710055 2,000.00 Chemicals 34,000.00 0.00 34,000.00 100.00 %0.00620-5035-710060 34,000.00 TRAINING 2,000.00 0.00 2,000.00 100.00 %0.00620-5035-722010 2,000.00 GAS/ELECTRIC 200,000.00 0.00 200,000.00 100.00 %0.00620-5035-725001 200,000.00 WATER/SEWER 65,000.00 0.00 65,000.00 100.00 %0.00620-5035-725005 65,000.00 TELEPHONE 14,500.00 0.00 14,500.00 100.00 %0.00620-5035-725010 14,500.00 FEES: FILING/DUMP 5,000.00 0.00 5,000.00 100.00 %0.00620-5035-729000 5,000.00 Professional Services 20,000.00 0.00 20,000.00 100.00 %0.00620-5035-730000 20,000.00 PROFESSIONAL DEVELOPMENT INC…7,000.00 0.00 7,000.00 100.00 %0.00620-5035-730165 7,000.00 UNIFORM PURCHASES 10,000.00 0.00 10,000.00 100.00 %0.00620-5035-731000 10,000.00 PROPERTY TAXES 4,200.00 0.00 4,200.00 100.00 %0.00620-5035-733000 4,200.00 PROPERTY INSURANCE 19,000.00 0.00 19,000.00 100.00 %0.00620-5035-735001 19,000.00 MBASIA ANNUAL LIAB. PREMIUM 540,084.00 0.00 540,084.00 100.00 %0.00620-5035-735002 540,084.00 Category: 735 - SERVICES & SUPPLIES Total:0.000.001,456,084.00 1,456,084.00 1,456,084.00 100.00 % Category: 740 - CONTRACTUAL
PREVENTIVE ELECTRICAL MAINT 9,000.00 0.00 9,000.00 100.00 %0.00620-5035-740001 9,000.00 CONTRACT: COMPUTER PROGRAMS 16,000.00 0.00 16,000.00 100.00 %0.00620-5035-740027 16,000.00 CONTRACTS: COMM 911 37,000.00 0.00 37,000.00 100.00 %0.00620-5035-740030 37,000.00 CONTRACTS: LEGAL SERVICES 4,500.00 0.00 4,500.00 100.00 %0.00620-5035-740087 4,500.00 CONTRACTS: JANITORIAL 900.00 0.00 900.00 100.00 %0.00620-5035-740100 900.00 CONTRACTS: GPS MONITORING 9,800.00 0.00 9,800.00 100.00 %0.00620-5035-740109 9,800.00 WATER RESOURCES ASSOCIATION 204,158.00 0.00 204,158.00 100.00 %0.00620-5035-740191 204,158.00 CONTRACTS: SCADA SUPPORT 18,000.00 0.00 18,000.00 100.00 %0.00620-5035-740194 18,000.00 CONTRACTS: URBAN JPA 5,000,000.00 0.00 5,000,000.00 100.00 %0.00620-5035-740207 5,000,000.00 SBCWD ANNUAL WTR USAGE 70,000.00 0.00 70,000.00 100.00 %0.00620-5035-740277 70,000.00 WATER SYSTEMS FEES 50,000.00 0.00 50,000.00 100.00 %0.00620-5035-740283 50,000.00 CONTRACTS: LEGAL SERVICES 3,000.00 0.00 3,000.00 100.00 %0.00621-5035-740087 3,000.00 Category: 740 - CONTRACTUAL Total:0.000.005,422,358.00 5,422,358.00 5,422,358.00 100.00 % Category: 750 - CAPITAL
SOFTWARE AND LICENSING 40,700.00 0.00 40,700.00 100.00 %0.00620-5035-750450 40,700.00 Category: 750 - CAPITAL Total:0.000.0040,700.00 40,700.00 40,700.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 48 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Category: 764 - OTHER EXPENSES
UNFUNDED ACCRUED LIABILITY (UA…195,628.00 0.00 195,628.00 100.00 %0.00620-5035-799912 195,628.00 Category: 764 - OTHER EXPENSES Total:0.000.00195,628.00 195,628.00 195,628.00 100.00 % Expense Total:0.000.008,828,859.00 8,828,859.00 8,828,859.00 100.00 % Department: 5035 - WATER Total:0.000.008,828,859.00 8,828,859.00 8,828,859.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 49 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Department: 7000 - BUILDINGS, GROUNDS, & PARKS
Expense
Category: 701 - PERSONNEL
SALARIES REGULAR 45,047.00 0.00 45,047.00 100.00 %0.00101-7000-701001 45,047.00 OTHER COMPENSATION 2,950.00 0.00 2,950.00 100.00 %0.00101-7000-701004 2,950.00 RETIREMENT 4,785.00 0.00 4,785.00 100.00 %0.00101-7000-701005 4,785.00 GROUP HEALTH INSURANCE 14,640.00 0.00 14,640.00 100.00 %0.00101-7000-701009 14,640.00 LIFE & LTD INSURANCES 457.00 0.00 457.00 100.00 %0.00101-7000-701010 457.00 WORKERS COMPENSATION 26,635.00 0.00 26,635.00 100.00 %0.00101-7000-701011 26,635.00 MEDICARE 721.00 0.00 721.00 100.00 %0.00101-7000-701013 721.00 F.I.C.A. OASDI 25.00 0.00 25.00 100.00 %0.00101-7000-701014 25.00 CALPERS RETIREES HLTH CONTRIBUT 2,000.00 0.00 2,000.00 100.00 %0.00101-7000-701025 2,000.00 LEAVE PAYOUTS 613.00 0.00 613.00 100.00 %0.00101-7000-701030 613.00 SALARIES REGULAR 67,702.00 0.00 67,702.00 100.00 %0.00660-7000-701001 67,702.00 SALARIES OT 1,278.00 0.00 1,278.00 100.00 %0.00660-7000-701003 1,278.00 OTHER COMPENSATION 2,799.00 0.00 2,799.00 100.00 %0.00660-7000-701004 2,799.00 RETIREMENT 6,332.00 0.00 6,332.00 100.00 %0.00660-7000-701005 6,332.00 GROUP HEALTH INSURANCE 19,188.00 0.00 19,188.00 100.00 %0.00660-7000-701009 19,188.00 LIFE & LTD INSURANCES 614.00 0.00 614.00 100.00 %0.00660-7000-701010 614.00 WORKERS COMPENSATION 18,123.00 0.00 18,123.00 100.00 %0.00660-7000-701011 18,123.00 F.I.C.A. OASDI 25.00 0.00 25.00 100.00 %0.00660-7000-701014 25.00 LEAVE PAYOUT 536.00 0.00 536.00 100.00 %0.00660-7000-701030 536.00 SALARIES REGULAR 30,351.00 0.00 30,351.00 100.00 %0.00712-7000-701001 30,351.00 OTHER COMPENSATION 32.00 0.00 32.00 100.00 %0.00712-7000-701004 32.00 RETIREMENT 2,131.00 0.00 2,131.00 100.00 %0.00712-7000-701005 2,131.00 GROUP HEALTH INSURANCE 6,248.00 0.00 6,248.00 100.00 %0.00712-7000-701009 6,248.00 LIFE & LTD INSURANCES 235.00 0.00 235.00 100.00 %0.00712-7000-701010 235.00 MEDICARE 445.00 0.00 445.00 100.00 %0.00712-7000-701013 445.00 LEAVE PAYOUTS 166.00 0.00 166.00 100.00 %0.00712-7000-701030 166.00 Category: 701 - PERSONNEL Total:0.000.00254,078.00 254,078.00 254,078.00 100.00 % Category: 735 - SERVICES & SUPPLIES
OFFICE SUPPLIES 500.00 0.00 500.00 100.00 %0.00101-7000-710001 500.00 POSTAGE 5.00 0.00 5.00 100.00 %0.00101-7000-710005 5.00 OPERATING SUPPLIES 5,000.00 0.00 5,000.00 100.00 %0.00101-7000-710015 5,000.00 LAB & MEDICAL 1,500.00 0.00 1,500.00 100.00 %0.00101-7000-710016 1,500.00 FUEL/OIL 2,000.00 0.00 2,000.00 100.00 %0.00101-7000-710035 2,000.00 REPAIRS/MAINTENANCE 10,000.00 0.00 10,000.00 100.00 %0.00101-7000-710040 10,000.00 RENTALS/LEASES 1,000.00 0.00 1,000.00 100.00 %0.00101-7000-710045 1,000.00 Gas/Electric 8,000.00 0.00 8,000.00 100.00 %0.00101-7000-725001 8,000.00 TELEPHONE 6,000.00 0.00 6,000.00 100.00 %0.00101-7000-725010 6,000.00 Fees Filing/Dump 1,000.00 0.00 1,000.00 100.00 %0.00101-7000-729000 1,000.00 Professional Services 1,000.00 0.00 1,000.00 100.00 %0.00101-7000-730000 1,000.00 Uniform Purchases 1,000.00 0.00 1,000.00 100.00 %0.00101-7000-731000 1,000.00 MBASIA ANNUAL LIAB. PREMIUM 53,596.00 0.00 53,596.00 100.00 %0.00101-7000-735002 53,596.00 Professional Services 80,000.00 0.00 80,000.00 100.00 %0.00304-7000-730000 80,000.00 MBASIA ANNUAL LIAB. PREMIUM 65,965.00 0.00 65,965.00 100.00 %0.00660-7000-735002 65,965.00 OPERATING SUPPLIES 500.00 0.00 500.00 100.00 %0.00709-7000-710015 500.00 REPAIRS/MAINTENANCE 20,000.00 0.00 20,000.00 100.00 %0.00709-7000-710040 20,000.00 MBASIA ANNUAL LIAB. PREMIUM 25,000.00 0.00 25,000.00 100.00 %0.00709-7000-735002 25,000.00 OPERATING SUPPLIES 1,000.00 0.00 1,000.00 100.00 %0.00712-7000-710015 1,000.00 REPAIRS/MAINTENANCE 40,000.00 0.00 40,000.00 100.00 %0.00712-7000-710040 40,000.00 MBASIA ANNUAL LIAB. PREMIUM 38,903.00 0.00 38,903.00 100.00 %0.00712-7000-735002 38,903.00 Category: 735 - SERVICES & SUPPLIES Total:0.000.00361,969.00 361,969.00 361,969.00 100.00 % Category: 740 - CONTRACTUAL
CONTRACT: COMPUTER PROGRAMS 3,500.00 0.00 3,500.00 100.00 %0.00101-7000-740027 3,500.00 CONTRACTS: LEGAL SERVICES 500.00 0.00 500.00 100.00 %0.00101-7000-740087 500.00

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 50 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
CONTRACTS: JANITORIAL 900.00 0.00 900.00 100.00 %0.00101-7000-740100 900.00 Category: 740 - CONTRACTUAL Total:0.000.004,900.00 4,900.00 4,900.00 100.00 % Category: 764 - OTHER EXPENSES
UNFUNDED ACCRUED LIABILITY (UA…17,213.00 0.00 17,213.00 100.00 %0.00101-7000-799912 17,213.00 UNFUNDED ACCRUED LIABILITY (UA…17,306.00 0.00 17,306.00 100.00 %0.00660-7000-799912 17,306.00 UNFUNDED ACCRUED LIABILITY (UA…111.00 0.00 111.00 100.00 %0.00712-7000-799912 111.00 Category: 764 - OTHER EXPENSES Total:0.000.0034,630.00 34,630.00 34,630.00 100.00 % Expense Total:0.000.00655,577.00 655,577.00 655,577.00 100.00 % Department: 7000 - BUILDINGS, GROUNDS, & PARKS Total:0.000.00655,577.00 655,577.00 655,577.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 51 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Department: 7010 - BRIGG'S BUILDING
Expense
Category: 701 - PERSONNEL
SALARIES REGULAR 15,000.00 0.00 15,000.00 100.00 %0.00680-7010-701001 15,000.00 RETIREMENT 500.00 0.00 500.00 100.00 %0.00680-7010-701005 500.00 GROUP HEALTH INSURANCE 500.00 0.00 500.00 100.00 %0.00680-7010-701009 500.00 LIFE & LTD INSURANCES 20.00 0.00 20.00 100.00 %0.00680-7010-701010 20.00 WORKERS COMPENSATION 220.00 0.00 220.00 100.00 %0.00680-7010-701011 220.00 MEDICARE 250.00 0.00 250.00 100.00 %0.00680-7010-701013 250.00 Category: 701 - PERSONNEL Total:0.000.0016,490.00 16,490.00 16,490.00 100.00 % Category: 735 - SERVICES & SUPPLIES
OPERATING SUPPLIES 300.00 0.00 300.00 100.00 %0.00680-7010-710015 300.00 REPAIRS/MAINTENANCE 11,000.00 0.00 11,000.00 100.00 %0.00680-7010-710040 11,000.00 GAS/ELECTRIC 33,000.00 0.00 33,000.00 100.00 %0.00680-7010-725001 33,000.00 WATER/SEWER 2,500.00 0.00 2,500.00 100.00 %0.00680-7010-725005 2,500.00 PROFESSIONAL SERVICES 5,000.00 0.00 5,000.00 100.00 %0.00680-7010-730000 5,000.00 PROPERTY INSURANCE 28,400.00 0.00 28,400.00 100.00 %0.00680-7010-735001 28,400.00 MBASIA ANNUAL LIAB. PREMIUM 1,237.00 0.00 1,237.00 100.00 %0.00680-7010-735002 1,237.00 Category: 735 - SERVICES & SUPPLIES Total:0.000.0081,437.00 81,437.00 81,437.00 100.00 % Category: 740 - CONTRACTUAL
CONTRACTS: SECURITY GUARDS 42,000.00 0.00 42,000.00 100.00 %0.00680-7010-740006 42,000.00 CONTRACTS: SWEEPING SERVICES 5,800.00 0.00 5,800.00 100.00 %0.00680-7010-740272 5,800.00 CONTRACTS: ELEVATOR MAINT 14,000.00 0.00 14,000.00 100.00 %0.00680-7010-740291 14,000.00 Category: 740 - CONTRACTUAL Total:0.000.0061,800.00 61,800.00 61,800.00 100.00 % Expense Total:0.000.00159,727.00 159,727.00 159,727.00 100.00 % Department: 7010 - BRIGG'S BUILDING Total:0.000.00159,727.00 159,727.00 159,727.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 52 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Department: 7020 - VETERAN'S BUIDLING
Expense
Category: 735 - SERVICES & SUPPLIES
REPAIRS/MAINTENANCE 25,000.00 0.00 25,000.00 100.00 %0.00101-7020-710040 25,000.00 TELEPHONE 2,500.00 0.00 2,500.00 100.00 %0.00101-7020-725010 2,500.00 PROPERTY INSURANCE 23,064.00 0.00 23,064.00 100.00 %0.00101-7020-735001 23,064.00 MBASIA ANNUAL LIAB. PREMIUM 6,184.00 0.00 6,184.00 100.00 %0.00101-7020-735002 6,184.00 Category: 735 - SERVICES & SUPPLIES Total:0.000.0056,748.00 56,748.00 56,748.00 100.00 % Category: 740 - CONTRACTUAL
CONTRACTS: MANAGEMENT SERVI…120,000.00 0.00 120,000.00 100.00 %0.00101-7020-740099 120,000.00 Category: 740 - CONTRACTUAL Total:0.000.00120,000.00 120,000.00 120,000.00 100.00 % Expense Total:0.000.00176,748.00 176,748.00 176,748.00 100.00 % Department: 7020 - VETERAN'S BUIDLING Total:0.000.00176,748.00 176,748.00 176,748.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 53 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Department: 8000 - RECREATION
Expense
Category: 701 - PERSONNEL
SALARIES REGULAR 200,729.00 0.00 200,729.00 100.00 %0.00101-8000-701001 200,729.00 SALARIES TEMPORARY 70,000.00 0.00 70,000.00 100.00 %0.00101-8000-701002 70,000.00 SALARIES OT 4,915.00 0.00 4,915.00 100.00 %0.00101-8000-701003 4,915.00 OTHER COMPENSATION 3,653.00 0.00 3,653.00 100.00 %0.00101-8000-701004 3,653.00 RETIREMENT 15,394.00 0.00 15,394.00 100.00 %0.00101-8000-701005 15,394.00 GROUP HEALTH INSURANCE 114,821.00 0.00 114,821.00 100.00 %0.00101-8000-701009 114,821.00 LIFE & LTD INSURANCES 2,321.00 0.00 2,321.00 100.00 %0.00101-8000-701010 2,321.00 WORKERS COMPENSATION 8,924.00 0.00 8,924.00 100.00 %0.00101-8000-701011 8,924.00 MEDICARE 3,100.00 0.00 3,100.00 100.00 %0.00101-8000-701013 3,100.00 F.I.C.A. OASDI 2,500.00 0.00 2,500.00 100.00 %0.00101-8000-701014 2,500.00 Calpers Retirees Health Contribution 2,000.00 0.00 2,000.00 100.00 %0.00101-8000-701025 2,000.00 LEAVE PAYOUTS 4,500.00 0.00 4,500.00 100.00 %0.00101-8000-701030 4,500.00 Category: 701 - PERSONNEL Total:0.000.00432,857.00 432,857.00 432,857.00 100.00 % Category: 735 - SERVICES & SUPPLIES
OFFICE SUPPLIES 2,000.00 0.00 2,000.00 100.00 %0.00101-8000-710001 2,000.00 POSTAGE 1,000.00 0.00 1,000.00 100.00 %0.00101-8000-710005 1,000.00 OPERATING SUPPLIES 54,000.00 0.00 54,000.00 100.00 %0.00101-8000-710015 54,000.00 LAB & MEDICAL 1,000.00 0.00 1,000.00 100.00 %0.00101-8000-710016 1,000.00 ADVERTISING 5,500.00 0.00 5,500.00 100.00 %0.00101-8000-710025 5,500.00 PRINTING/BINDING 300.00 0.00 300.00 100.00 %0.00101-8000-710030 300.00 FUEL/OIL 2,000.00 0.00 2,000.00 100.00 %0.00101-8000-710035 2,000.00 REPAIRS/MAINTENANCE 18,000.00 0.00 18,000.00 100.00 %0.00101-8000-710040 18,000.00 VEHICLE MAINTENANCE 500.00 0.00 500.00 100.00 %0.00101-8000-710041 500.00 RENTALS/LEASES 39,000.00 0.00 39,000.00 100.00 %0.00101-8000-710045 39,000.00 MEMBERSHIPS/DUES 2,000.00 0.00 2,000.00 100.00 %0.00101-8000-710055 2,000.00 CONFERENCES/MEETINGS 2,000.00 0.00 2,000.00 100.00 %0.00101-8000-722005 2,000.00 TRAINING 4,000.00 0.00 4,000.00 100.00 %0.00101-8000-722010 4,000.00 GAS/ELECTRIC 31,000.00 0.00 31,000.00 100.00 %0.00101-8000-725001 31,000.00 WATER/SEWER 4,500.00 0.00 4,500.00 100.00 %0.00101-8000-725005 4,500.00 TELEPHONE 5,000.00 0.00 5,000.00 100.00 %0.00101-8000-725010 5,000.00 FEES: FILING/DUMP 1,000.00 0.00 1,000.00 100.00 %0.00101-8000-729000 1,000.00 PROFESSIONAL SERVICES 10,000.00 0.00 10,000.00 100.00 %0.00101-8000-730000 10,000.00 TUITION REIMBURSEMENT 4,800.00 0.00 4,800.00 100.00 %0.00101-8000-730160 4,800.00 PROFESSIONAL DEVELOPMENT INC…3,200.00 0.00 3,200.00 100.00 %0.00101-8000-730165 3,200.00 UNIFORM PURCHASES 2,000.00 0.00 2,000.00 100.00 %0.00101-8000-731000 2,000.00 MBASIA ANNUAL LIAB. PREMIUM 26,798.00 0.00 26,798.00 100.00 %0.00101-8000-735002 26,798.00 Category: 735 - SERVICES & SUPPLIES Total:0.000.00219,598.00 219,598.00 219,598.00 100.00 % Category: 740 - CONTRACTUAL
CONTRACTS: ALARMS 1,000.00 0.00 1,000.00 100.00 %0.00101-8000-740016 1,000.00 CONTRACTS: SCHOLARSHIPS 1,000.00 0.00 1,000.00 100.00 %0.00101-8000-740022 1,000.00 Contracts: Bank Service Charge 500.00 0.00 500.00 100.00 %0.00101-8000-740025 500.00 CONTRACT: COMPUTER PROGRAMS 9,000.00 0.00 9,000.00 100.00 %0.00101-8000-740027 9,000.00 CONTRACTS: LEGAL SERVICES 22,000.00 0.00 22,000.00 100.00 %0.00101-8000-740087 22,000.00 CONTRACTS: HVAC MAINTENANCE 6,000.00 0.00 6,000.00 100.00 %0.00101-8000-740092 6,000.00 CONTRACTS: JANITORIAL 13,500.00 0.00 13,500.00 100.00 %0.00101-8000-740100 13,500.00 CONTRACTS: GPS MONITORING 1,500.00 0.00 1,500.00 100.00 %0.00101-8000-740109 1,500.00 CONTRACTS: PEST CONTROL 4,000.00 0.00 4,000.00 100.00 %0.00101-8000-740187 4,000.00 INSTRUCTION PAYMENTS 13,000.00 0.00 13,000.00 100.00 %0.00101-8000-740500 13,000.00 Category: 740 - CONTRACTUAL Total:0.000.0071,500.00 71,500.00 71,500.00 100.00 % Category: 750 - CAPITAL
FURNITURE/FIXTURES 1,000.00 0.00 1,000.00 100.00 %0.00101-8000-750060 1,000.00 SOFTWARE AND LICENSING 2,000.00 0.00 2,000.00 100.00 %0.00101-8000-750450 2,000.00 Category: 750 - CAPITAL Total:0.000.003,000.00 3,000.00 3,000.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 54 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Category: 764 - OTHER EXPENSES
UNFUNDED ACCRUED LIABILITY (UA…802.00 0.00 802.00 100.00 %0.00101-8000-799912 802.00 Category: 764 - OTHER EXPENSES Total:0.000.00802.00 802.00 802.00 100.00 % Expense Total:0.000.00727,757.00 727,757.00 727,757.00 100.00 % Department: 8000 - RECREATION Total:0.000.00727,757.00 727,757.00 727,757.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 55 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Department: 8050 - PARKS
Expense
Category: 701 - PERSONNEL
SALARIES REGULAR 164,430.00 0.00 164,430.00 100.00 %0.00101-8050-701001 164,430.00 Salaries Temporary 80,000.00 0.00 80,000.00 100.00 %0.00101-8050-701002 80,000.00 Salaries OT 10,000.00 0.00 10,000.00 100.00 %0.00101-8050-701003 10,000.00 Other Compensation 2,733.00 0.00 2,733.00 100.00 %0.00101-8050-701004 2,733.00 Retirement 13,744.00 0.00 13,744.00 100.00 %0.00101-8050-701005 13,744.00 Group Health Insurance 44,258.00 0.00 44,258.00 100.00 %0.00101-8050-701009 44,258.00 Life & LTD Insurances 1,839.00 0.00 1,839.00 100.00 %0.00101-8050-701010 1,839.00 Workers Compensation 8,924.00 0.00 8,924.00 100.00 %0.00101-8050-701011 8,924.00 F.I.C.A. Medicare 2,669.00 0.00 2,669.00 100.00 %0.00101-8050-701013 2,669.00 F.I.C.A. OASDI 25.00 0.00 25.00 100.00 %0.00101-8050-701014 25.00 W/C Salary Continuation (2/3)15,000.00 0.00 15,000.00 100.00 %0.00101-8050-701029 15,000.00 Leave Payouts 10,000.00 0.00 10,000.00 100.00 %0.00101-8050-701030 10,000.00 SALARIES REGULAR 42,970.00 0.00 42,970.00 100.00 %0.00660-8050-701001 42,970.00 Salaries Temporary 32,200.00 0.00 32,200.00 100.00 %0.00660-8050-701002 32,200.00 Salaries OT 2,000.00 0.00 2,000.00 100.00 %0.00660-8050-701003 2,000.00 Other Compensation 558.00 0.00 558.00 100.00 %0.00660-8050-701004 558.00 Retirement 3,464.00 0.00 3,464.00 100.00 %0.00660-8050-701005 3,464.00 Group Health Insurance 10,947.00 0.00 10,947.00 100.00 %0.00660-8050-701009 10,947.00 Life & LTD Insurances 447.00 0.00 447.00 100.00 %0.00660-8050-701010 447.00 F.I.C.A. Medicare 684.00 0.00 684.00 100.00 %0.00660-8050-701013 684.00 F.I.C.A. OASDI 25.00 0.00 25.00 100.00 %0.00660-8050-701014 25.00 Leave Payouts 776.00 0.00 776.00 100.00 %0.00660-8050-701030 776.00 SALARIES REGULAR 85,933.00 0.00 85,933.00 100.00 %0.00709-8050-701001 85,933.00 Salaries Temporary 64,000.00 0.00 64,000.00 100.00 %0.00709-8050-701002 64,000.00 Salaries OT 4,000.00 0.00 4,000.00 100.00 %0.00709-8050-701003 4,000.00 Other Compensation 1,115.00 0.00 1,115.00 100.00 %0.00709-8050-701004 1,115.00 Retirement 6,927.00 0.00 6,927.00 100.00 %0.00709-8050-701005 6,927.00 Group Health Insurance 21,894.00 0.00 21,894.00 100.00 %0.00709-8050-701009 21,894.00 Life & LTD Insurances 893.00 0.00 893.00 100.00 %0.00709-8050-701010 893.00 F.I.C.A. Medicare 1,367.00 0.00 1,367.00 100.00 %0.00709-8050-701013 1,367.00 Salaries Regular 85,939.00 0.00 85,939.00 100.00 %0.00712-8050-701001 85,939.00 Salaries Temporary 124,400.00 0.00 124,400.00 100.00 %0.00712-8050-701002 124,400.00 Salaries OT 5,614.00 0.00 5,614.00 100.00 %0.00712-8050-701003 5,614.00 Other Compensation 1,115.00 0.00 1,115.00 100.00 %0.00712-8050-701004 1,115.00 Retirement 6,927.00 0.00 6,927.00 100.00 %0.00712-8050-701005 6,927.00 Group Health Insurance 21,894.00 0.00 21,894.00 100.00 %0.00712-8050-701009 21,894.00 Life & LTD Insurances 893.00 0.00 893.00 100.00 %0.00712-8050-701010 893.00 F.I.C.A. Medicare 1,367.00 0.00 1,367.00 100.00 %0.00712-8050-701013 1,367.00 Leave Payouts 1,551.00 0.00 1,551.00 100.00 %0.00712-8050-701030 1,551.00 Category: 701 - PERSONNEL Total:0.000.00883,522.00 883,522.00 883,522.00 100.00 % Category: 735 - SERVICES & SUPPLIES
Office Supplies 200.00 0.00 200.00 100.00 %0.00101-8050-710001 200.00 Postage 100.00 0.00 100.00 100.00 %0.00101-8050-710005 100.00 Operating Supplies 10,000.00 0.00 10,000.00 100.00 %0.00101-8050-710015 10,000.00 Lab & Medical 1,000.00 0.00 1,000.00 100.00 %0.00101-8050-710016 1,000.00 Communications 1,000.00 0.00 1,000.00 100.00 %0.00101-8050-710020 1,000.00 ADVERTISING 500.00 0.00 500.00 100.00 %0.00101-8050-710025 500.00 Printing/Binding 500.00 0.00 500.00 100.00 %0.00101-8050-710030 500.00 Fuel/Oil 15,000.00 0.00 15,000.00 100.00 %0.00101-8050-710035 15,000.00 Repairs/Maintenance 60,000.00 0.00 60,000.00 100.00 %0.00101-8050-710040 60,000.00 VEHICLE MAINTENANCE 1,500.00 0.00 1,500.00 100.00 %0.00101-8050-710041 1,500.00 Rentals/Leases 25,000.00 0.00 25,000.00 100.00 %0.00101-8050-710045 25,000.00 Memberships/Dues 1,000.00 0.00 1,000.00 100.00 %0.00101-8050-710055 1,000.00 Chemicals 2,500.00 0.00 2,500.00 100.00 %0.00101-8050-710060 2,500.00 Conferences/Meetings 2,000.00 0.00 2,000.00 100.00 %0.00101-8050-722005 2,000.00

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 56 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Training 3,000.00 0.00 3,000.00 100.00 %0.00101-8050-722010 3,000.00 Gas/Electric 20,000.00 0.00 20,000.00 100.00 %0.00101-8050-725001 20,000.00 Water/Sewer 170,000.00 0.00 170,000.00 100.00 %0.00101-8050-725005 170,000.00 TELEPHONE 6,000.00 0.00 6,000.00 100.00 %0.00101-8050-725010 6,000.00 Fees: Filing/Dump 2,000.00 0.00 2,000.00 100.00 %0.00101-8050-729000 2,000.00 Professional Services 316,330.00 0.00 316,330.00 100.00 %0.00101-8050-730000 316,330.00 TUITION REIMBURSEMENT 500.00 0.00 500.00 100.00 %0.00101-8050-730160 500.00 PROFESSIONAL DEVELOPMENT INC…1,250.00 0.00 1,250.00 100.00 %0.00101-8050-730165 1,250.00 UNIFORM PURCHASES 5,000.00 0.00 5,000.00 100.00 %0.00101-8050-731000 5,000.00 Office Supplies 100.00 0.00 100.00 100.00 %0.00660-8050-710001 100.00 Operating Supplies 2,500.00 0.00 2,500.00 100.00 %0.00660-8050-710015 2,500.00 Lab & Medical 100.00 0.00 100.00 100.00 %0.00660-8050-710016 100.00 Fuel/Oil 2,000.00 0.00 2,000.00 100.00 %0.00660-8050-710035 2,000.00 Repairs/Maintenance 10,000.00 0.00 10,000.00 100.00 %0.00660-8050-710040 10,000.00 VEHICLE MAINTENANCE 500.00 0.00 500.00 100.00 %0.00660-8050-710041 500.00 Rentals/Leases 15,500.00 0.00 15,500.00 100.00 %0.00660-8050-710045 15,500.00 Gas/Electric 1,200.00 0.00 1,200.00 100.00 %0.00660-8050-725001 1,200.00 Telephone 600.00 0.00 600.00 100.00 %0.00660-8050-725010 600.00 Professional Services 35,000.00 0.00 35,000.00 100.00 %0.00660-8050-730000 35,000.00 Uniform Purchases 2,000.00 0.00 2,000.00 100.00 %0.00660-8050-731000 2,000.00 PROPERTY TAXES 25,000.00 0.00 25,000.00 100.00 %0.00660-8050-733000 25,000.00 Office Supplies 100.00 0.00 100.00 100.00 %0.00709-8050-710001 100.00 Operating Supplies 1,000.00 0.00 1,000.00 100.00 %0.00709-8050-710015 1,000.00 Fuel/Oil 2,500.00 0.00 2,500.00 100.00 %0.00709-8050-710035 2,500.00 Repairs/Maintenance 20,000.00 0.00 20,000.00 100.00 %0.00709-8050-710040 20,000.00 VEHICLE MAINTENANCE 200.00 0.00 200.00 100.00 %0.00709-8050-710041 200.00 Rentals/Leases 11,000.00 0.00 11,000.00 100.00 %0.00709-8050-710045 11,000.00 Chemicals 1,000.00 0.00 1,000.00 100.00 %0.00709-8050-710060 1,000.00 Gas/Electric 7,000.00 0.00 7,000.00 100.00 %0.00709-8050-725001 7,000.00 Water/Sewer 30,000.00 0.00 30,000.00 100.00 %0.00709-8050-725005 30,000.00 Telephone 600.00 0.00 600.00 100.00 %0.00709-8050-725010 600.00 Fees: Filing/Dump 400.00 0.00 400.00 100.00 %0.00709-8050-729000 400.00 Professional Services 119,330.00 0.00 119,330.00 100.00 %0.00709-8050-730000 119,330.00 Uniform Purchases 2,000.00 0.00 2,000.00 100.00 %0.00709-8050-731000 2,000.00 Operating Supplies 4,000.00 0.00 4,000.00 100.00 %0.00712-8050-710015 4,000.00 Communications 800.00 0.00 800.00 100.00 %0.00712-8050-710020 800.00 Fuel/Oil 2,000.00 0.00 2,000.00 100.00 %0.00712-8050-710035 2,000.00 Repairs/Maintenance 32,000.00 0.00 32,000.00 100.00 %0.00712-8050-710040 32,000.00 VEHICLE MAINTENANCE 500.00 0.00 500.00 100.00 %0.00712-8050-710041 500.00 Rentals/Leases 11,000.00 0.00 11,000.00 100.00 %0.00712-8050-710045 11,000.00 Chemicals 1,000.00 0.00 1,000.00 100.00 %0.00712-8050-710060 1,000.00 Gas/Electric 9,000.00 0.00 9,000.00 100.00 %0.00712-8050-725001 9,000.00 Water/Sewer 150,000.00 0.00 150,000.00 100.00 %0.00712-8050-725005 150,000.00 Telephone 1,000.00 0.00 1,000.00 100.00 %0.00712-8050-725010 1,000.00 Professional Services 325,000.00 0.00 325,000.00 100.00 %0.00712-8050-730000 325,000.00 Uniform Purchases 2,000.00 0.00 2,000.00 100.00 %0.00712-8050-731000 2,000.00 Category: 735 - SERVICES & SUPPLIES Total:0.000.001,472,310.00 1,472,310.00 1,472,310.00 100.00 % Category: 740 - CONTRACTUAL
CONTRACTS: GPS MONITORING 8,000.00 0.00 8,000.00 100.00 %0.00101-8050-740109 8,000.00 CONTRACTS: SCHOOL DISTRICT 100,000.00 0.00 100,000.00 100.00 %0.00101-8050-740170 100,000.00 CONTRACTS: PEST CONTROL 5,000.00 0.00 5,000.00 100.00 %0.00101-8050-740187 5,000.00 Category: 740 - CONTRACTUAL Total:0.000.00113,000.00 113,000.00 113,000.00 100.00 % Category: 750 - CAPITAL
Furniture/Fixtures 1,000.00 0.00 1,000.00 100.00 %0.00101-8050-750060 1,000.00 Machinery/Equipment 10,000.00 0.00 10,000.00 100.00 %0.00101-8050-750070 10,000.00 SOFTWARE AND LICENSING 500.00 0.00 500.00 100.00 %0.00101-8050-750450 500.00 Category: 750 - CAPITAL Total:0.000.0011,500.00 11,500.00 11,500.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 57 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Category: 764 - OTHER EXPENSES
UNFUNDED ACCRUED LIABILITY (UA…611.00 0.00 611.00 100.00 %0.00101-8050-799912 611.00 UNFUNDED ACCRUED LIABILITY (UA…160.00 0.00 160.00 100.00 %0.00660-8050-799912 160.00 UNFUNDED ACCRUED LIABILITY (UA…319.00 0.00 319.00 100.00 %0.00709-8050-799912 319.00 Category: 764 - OTHER EXPENSES Total:0.000.001,090.00 1,090.00 1,090.00 100.00 % Expense Total:0.000.002,481,422.00 2,481,422.00 2,481,422.00 100.00 % Department: 8050 - PARKS Total:0.000.002,481,422.00 2,481,422.00 2,481,422.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 58 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
Activity
Original
Total Budget
Department: 9000 - CONSTRUCTION IN PROGRESS
Expense
Category: 735 - SERVICES & SUPPLIES
Professional Services 92,000.00 0.00 92,000.00 100.00 %0.00275-9000-730000 92,000.00 ADVERTISING 1,500.00 0.00 1,500.00 100.00 %0.00662-9000-710025 1,500.00 Category: 735 - SERVICES & SUPPLIES Total:0.000.0093,500.00 93,500.00 93,500.00 100.00 % Category: 740 - CONTRACTUAL
CONSULTING/ARCHITECTURAL SERV…25,000.00 0.00 25,000.00 100.00 %0.00205-9000-740504 25,000.00 CONSULTING/ARCHITECTURAL SERV…25,000.00 0.00 25,000.00 100.00 %0.00273-9000-740504 25,000.00 CONSULTING/ENGINEERING SERVIC…300,000.00 0.00 300,000.00 100.00 %0.00286-9000-740501 300,000.00 CONSULTING/ENGINEERING SERVIC…100,000.00 0.00 100,000.00 100.00 %0.00302-9000-740501 100,000.00 CONSULTING/ENGINEERING SERVIC…300,000.00 0.00 300,000.00 100.00 %0.00304-9000-740501 300,000.00 CONSULTING/ENGINEERING SERVIC…50,000.00 0.00 50,000.00 100.00 %0.00506-9000-740501 50,000.00 CONSULTING/ENGINEERING SERVIC…5,000.00 0.00 5,000.00 100.00 %0.00620-9000-740501 5,000.00 CONSULTING/ENGINEERING SERVIC…20,000.00 0.00 20,000.00 100.00 %0.00621-9000-740501 20,000.00 CONSULTING/ENGINEERING SERVIC…10,000.00 0.00 10,000.00 100.00 %0.00660-9000-740501 10,000.00 CONSULTING/ENGINEERING SERVIC…175,000.00 0.00 175,000.00 100.00 %0.00661-9000-740501 175,000.00 CONSULTING/ENGINEERING SERVIC…800,000.00 0.00 800,000.00 100.00 %0.00662-9000-740501 800,000.00 Category: 740 - CONTRACTUAL Total:0.000.001,810,000.00 1,810,000.00 1,810,000.00 100.00 % Category: 750 - CAPITAL
Improvements 221,000.00 0.00 221,000.00 100.00 %0.00101-9000-750050 221,000.00 Improvements 750,000.00 0.00 750,000.00 100.00 %0.00200-9000-750050 750,000.00 Improvements 292,352.00 0.00 292,352.00 100.00 %0.00205-9000-750050 292,352.00 Improvements 4,039,863.00 0.00 4,039,863.00 100.00 %0.00273-9000-750050 4,039,863.00 Improvements 2,880,000.00 0.00 2,880,000.00 100.00 %0.00275-9000-750050 2,880,000.00 Improvements 2,500,000.00 0.00 2,500,000.00 100.00 %0.00286-9000-750050 2,500,000.00 Improvements 56,000.00 0.00 56,000.00 100.00 %0.00301-9000-750050 56,000.00 Improvements 1,094,000.00 0.00 1,094,000.00 100.00 %0.00302-9000-750050 1,094,000.00 Improvements 5,289,000.00 0.00 5,289,000.00 100.00 %0.00304-9000-750050 5,289,000.00 Improvements 410,000.00 0.00 410,000.00 100.00 %0.00506-9000-750050 410,000.00 Improvements 630,000.00 0.00 630,000.00 100.00 %0.00621-9000-750050 630,000.00 Improvements 2,550,000.00 0.00 2,550,000.00 100.00 %0.00660-9000-750050 2,550,000.00 Improvements 3,150,000.00 0.00 3,150,000.00 100.00 %0.00661-9000-750050 3,150,000.00 Improvements 9,327,540.00 0.00 9,327,540.00 100.00 %0.00662-9000-750050 9,327,540.00 Improvements 575,000.00 0.00 575,000.00 100.00 %0.00680-9000-750050 575,000.00 Category: 750 - CAPITAL Total:0.000.0033,764,755.00 33,764,755.00 33,764,755.00 100.00 % Expense Total:0.000.0035,668,255.00 35,668,255.00 35,668,255.00 100.00 % Department: 9000 - CONSTRUCTION IN PROGRESS Total:0.000.0035,668,255.00 35,668,255.00 35,668,255.00 100.00 % Report Surplus (Deficit):0.00 0.00-15,958,720.00 -15,958,720.00 15,958,720.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 59 of 97
Group Summary
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 1000 - NON DEPARTMENT
Revenue
401 - TAXES 0.000.0027,134,000.00 27,134,000.00 -27,134,000.00 100.00 % 410 - FRANCHISES 0.000.001,446,000.00 1,446,000.00 -1,446,000.00 100.00 % 420 - LICENSES & PERMITS 0.000.005,320,450.00 5,320,450.00 -5,320,450.00 100.00 % 430 - INTERGOVERNMENTAL 0.000.0019,499,294.00 19,499,294.00 -19,499,294.00 100.00 % 440 - CHARGES FOR SERVICES 0.000.0033,452,600.00 33,452,600.00 -33,452,600.00 100.00 % 450 - USES OF ASSETS 0.000.002,297,470.00 2,297,470.00 -2,297,470.00 100.00 % 460 - FINES & FORFEITURES 0.000.00464,500.00 464,500.00 -464,500.00 100.00 % 470 - SPECIAL ASSESSMENTS 0.000.003,293,669.00 3,293,669.00 -3,293,669.00 100.00 % 490 - OTHER 0.000.0022,087,603.00 22,087,603.00 -22,087,603.00 100.00 %

0.000.00114,995,586.00 114,995,586.00 -114,995,586.00Revenue Total:100.00 %

0.000.00114,995,586.00 114,995,586.00 -114,995,586.00Department: 1000 - NON DEPARTMENT Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 60 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 1100 - NON DEPARTMENT
Expense
701 - PERSONNEL 0.000.0024,250.00 24,250.00 24,250.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.001,936,477.00 1,936,477.00 1,936,477.00 100.00 % 740 - CONTRACTUAL 0.000.004,599,100.00 4,599,100.00 4,599,100.00 100.00 % 750 - CAPITAL 0.000.00202,000.00 202,000.00 202,000.00 100.00 % 764 - OTHER EXPENSES 0.000.0013,826,814.00 13,826,814.00 13,826,814.00 100.00 %

0.000.0020,588,641.00 20,588,641.00 20,588,641.00Expense Total:100.00 %

0.000.0020,588,641.00 20,588,641.00 20,588,641.00Department: 1100 - NON DEPARTMENT Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 61 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 1105 - CITY COUNCIL
Expense
701 - PERSONNEL 0.000.00174,582.00 174,582.00 174,582.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.0088,707.00 88,707.00 88,707.00 100.00 % 740 - CONTRACTUAL 0.000.00150,000.00 150,000.00 150,000.00 100.00 % 764 - OTHER EXPENSES 0.000.0040.00 40.00 40.00 100.00 %

0.000.00413,329.00 413,329.00 413,329.00Expense Total:100.00 %

0.000.00413,329.00 413,329.00 413,329.00Department: 1105 - CITY COUNCIL Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 62 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 1110 - CITY CLERK / ELECTIONS
Expense
701 - PERSONNEL 0.000.00603,197.00 603,197.00 603,197.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.0044,450.00 44,450.00 44,450.00 100.00 % 740 - CONTRACTUAL 0.000.00182,250.00 182,250.00 182,250.00 100.00 % 764 - OTHER EXPENSES 0.000.001,373.00 1,373.00 1,373.00 100.00 %

0.000.00831,270.00 831,270.00 831,270.00Expense Total:100.00 %

0.000.00831,270.00 831,270.00 831,270.00Department: 1110 - CITY CLERK / ELECTIONS Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 63 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 1120 - CITY MANAGER
Expense
701 - PERSONNEL 0.000.00768,458.00 768,458.00 768,458.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00106,464.00 106,464.00 106,464.00 100.00 % 740 - CONTRACTUAL 0.000.003,000.00 3,000.00 3,000.00 100.00 % 750 - CAPITAL 0.000.0010,000.00 10,000.00 10,000.00 100.00 % 764 - OTHER EXPENSES 0.000.0098,427.00 98,427.00 98,427.00 100.00 %

0.000.00986,349.00 986,349.00 986,349.00Expense Total:100.00 %

0.000.00986,349.00 986,349.00 986,349.00Department: 1120 - CITY MANAGER Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 64 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 1125 - RDA GENERAL
Expense
701 - PERSONNEL 0.000.002,000.00 2,000.00 2,000.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.004,000.00 4,000.00 4,000.00 100.00 %

0.000.006,000.00 6,000.00 6,000.00Expense Total:100.00 %

0.000.006,000.00 6,000.00 6,000.00Department: 1125 - RDA GENERAL Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 65 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 1135 - Affordable Housing
Expense
701 - PERSONNEL 0.000.00164,362.00 164,362.00 164,362.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.0015,350.00 15,350.00 15,350.00 100.00 % 740 - CONTRACTUAL 0.000.00287,744.00 287,744.00 287,744.00 100.00 % 764 - OTHER EXPENSES 0.000.00530.00 530.00 530.00 100.00 %

0.000.00467,986.00 467,986.00 467,986.00Expense Total:100.00 %

0.000.00467,986.00 467,986.00 467,986.00Department: 1135 - Affordable Housing Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 66 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 1150 - CITY TREASURER
Expense
701 - PERSONNEL 0.000.0043,075.00 43,075.00 43,075.00 100.00 %

0.000.0043,075.00 43,075.00 43,075.00Expense Total:100.00 %

0.000.0043,075.00 43,075.00 43,075.00Department: 1150 - CITY TREASURER Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 67 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 1155 - FINANCE
Expense
701 - PERSONNEL 0.000.001,935,314.00 1,935,314.00 1,935,314.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00342,877.00 342,877.00 342,877.00 100.00 % 740 - CONTRACTUAL 0.000.00317,250.00 317,250.00 317,250.00 100.00 % 750 - CAPITAL 0.000.003,000.00 3,000.00 3,000.00 100.00 % 764 - OTHER EXPENSES 0.000.00159,588.00 159,588.00 159,588.00 100.00 %

0.000.002,758,029.00 2,758,029.00 2,758,029.00Expense Total:100.00 %

0.000.002,758,029.00 2,758,029.00 2,758,029.00Department: 1155 - FINANCE Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 68 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 1157 - INFORMATION SYSTEMS
Expense
701 - PERSONNEL 0.000.00703,212.00 703,212.00 703,212.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00137,191.00 137,191.00 137,191.00 100.00 % 740 - CONTRACTUAL 0.000.00753,985.00 753,985.00 753,985.00 100.00 % 750 - CAPITAL 0.000.0030,000.00 30,000.00 30,000.00 100.00 % 764 - OTHER EXPENSES 0.000.00137,799.00 137,799.00 137,799.00 100.00 %

0.000.001,762,187.00 1,762,187.00 1,762,187.00Expense Total:100.00 %

0.000.001,762,187.00 1,762,187.00 1,762,187.00Department: 1157 - INFORMATION SYSTEMS Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 69 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 1160 - HUMAN RESOURCES
Expense
701 - PERSONNEL 0.000.00693,704.00 693,704.00 693,704.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00191,869.00 191,869.00 191,869.00 100.00 % 740 - CONTRACTUAL 0.000.00127,000.00 127,000.00 127,000.00 100.00 % 764 - OTHER EXPENSES 0.000.00159,190.00 159,190.00 159,190.00 100.00 %

0.000.001,171,763.00 1,171,763.00 1,171,763.00Expense Total:100.00 %

0.000.001,171,763.00 1,171,763.00 1,171,763.00Department: 1160 - HUMAN RESOURCES Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 70 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 2025 - ANIMAL CONTROL
Expense
701 - PERSONNEL 0.000.00784,074.00 784,074.00 784,074.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00315,244.00 315,244.00 315,244.00 100.00 % 740 - CONTRACTUAL 0.000.00104,750.00 104,750.00 104,750.00 100.00 % 750 - CAPITAL 0.000.0010,000.00 10,000.00 10,000.00 100.00 % 764 - OTHER EXPENSES 0.000.001,890.00 1,890.00 1,890.00 100.00 %

0.000.001,215,958.00 1,215,958.00 1,215,958.00Expense Total:100.00 %

0.000.001,215,958.00 1,215,958.00 1,215,958.00Department: 2025 - ANIMAL CONTROL Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 71 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 2205 - FIRE DEPARTMENT
Expense
701 - PERSONNEL 0.000.0011,295,017.00 11,295,017.00 11,295,017.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.001,502,522.00 1,502,522.00 1,502,522.00 100.00 % 740 - CONTRACTUAL 0.000.001,097,552.00 1,097,552.00 1,097,552.00 100.00 % 750 - CAPITAL 0.000.00860,000.00 860,000.00 860,000.00 100.00 % 764 - OTHER EXPENSES 0.000.00738,434.00 738,434.00 738,434.00 100.00 %

0.000.0015,493,525.00 15,493,525.00 15,493,525.00Expense Total:100.00 %

0.000.0015,493,525.00 15,493,525.00 15,493,525.00Department: 2205 - FIRE DEPARTMENT Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 72 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 2207 - SOLID WASTE CONTRACTS/HAZ STAFF
Expense
701 - PERSONNEL 0.000.007,650.00 7,650.00 7,650.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00403,363.00 403,363.00 403,363.00 100.00 % 740 - CONTRACTUAL 0.000.00400,000.00 400,000.00 400,000.00 100.00 %

0.000.00811,013.00 811,013.00 811,013.00Expense Total:100.00 %

0.000.00811,013.00 811,013.00 811,013.00Department: 2207 - SOLID WASTE CONTRACTS/HAZ STAFF Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 73 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 2500 - POLICE DEPARTMENT
Expense
701 - PERSONNEL 0.000.009,915,979.00 9,915,979.00 9,915,979.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.001,122,963.00 1,122,963.00 1,122,963.00 100.00 % 740 - CONTRACTUAL 0.000.00916,000.00 916,000.00 916,000.00 100.00 % 750 - CAPITAL 0.000.007,685.00 7,685.00 7,685.00 100.00 % 764 - OTHER EXPENSES 0.000.001,345,859.00 1,345,859.00 1,345,859.00 100.00 %

0.000.0013,308,486.00 13,308,486.00 13,308,486.00Expense Total:100.00 %

0.000.0013,308,486.00 13,308,486.00 13,308,486.00Department: 2500 - POLICE DEPARTMENT Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 74 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 2854 - Allergan Settlement
Revenue
490 - OTHER 0.000.005,400.00 5,400.00 -5,400.00 100.00 %

0.000.005,400.00 5,400.00 -5,400.00Revenue Total:100.00 %

0.000.005,400.00 5,400.00 -5,400.00Department: 2854 - Allergan Settlement Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 75 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 2855 - CVS Settlement
Revenue
490 - OTHER 0.000.0010,000.00 10,000.00 -10,000.00 100.00 %

0.000.0010,000.00 10,000.00 -10,000.00Revenue Total:100.00 %

0.000.0010,000.00 10,000.00 -10,000.00Department: 2855 - CVS Settlement Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 76 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 2856 - Teva Settlement
Revenue
490 - OTHER 0.000.004,900.00 4,900.00 -4,900.00 100.00 %

0.000.004,900.00 4,900.00 -4,900.00Revenue Total:100.00 %

0.000.004,900.00 4,900.00 -4,900.00Department: 2856 - Teva Settlement Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 77 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 2857 - Walgreens Settlement
Revenue
490 - OTHER 0.000.004,900.00 4,900.00 -4,900.00 100.00 %

0.000.004,900.00 4,900.00 -4,900.00Revenue Total:100.00 %

0.000.004,900.00 4,900.00 -4,900.00Department: 2857 - Walgreens Settlement Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 78 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 2858 - Walmart Settlement
Revenue
490 - OTHER 0.000.001,900.00 1,900.00 -1,900.00 100.00 %

0.000.001,900.00 1,900.00 -1,900.00Revenue Total:100.00 %

0.000.001,900.00 1,900.00 -1,900.00Department: 2858 - Walmart Settlement Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 79 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 4000 - ENGINEERING
Expense
701 - PERSONNEL 0.000.001,052,101.00 1,052,101.00 1,052,101.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00134,452.00 134,452.00 134,452.00 100.00 % 740 - CONTRACTUAL 0.000.001,015,400.00 1,015,400.00 1,015,400.00 100.00 % 764 - OTHER EXPENSES 0.000.002,800.00 2,800.00 2,800.00 100.00 %

0.000.002,204,753.00 2,204,753.00 2,204,753.00Expense Total:100.00 %

0.000.002,204,753.00 2,204,753.00 2,204,753.00Department: 4000 - ENGINEERING Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 80 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 4005 - BUILDING DIVISION
Expense
701 - PERSONNEL 0.000.00204,237.00 204,237.00 204,237.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.002,063,000.00 2,063,000.00 2,063,000.00 100.00 % 740 - CONTRACTUAL 0.000.007,800.00 7,800.00 7,800.00 100.00 % 750 - CAPITAL 0.000.0013,200.00 13,200.00 13,200.00 100.00 % 764 - OTHER EXPENSES 0.000.00653.00 653.00 653.00 100.00 %

0.000.002,288,890.00 2,288,890.00 2,288,890.00Expense Total:100.00 %

0.000.002,288,890.00 2,288,890.00 2,288,890.00Department: 4005 - BUILDING DIVISION Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 81 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 4010 - Planning Division
Expense
701 - PERSONNEL 0.000.00745,256.00 745,256.00 745,256.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.001,356,710.00 1,356,710.00 1,356,710.00 100.00 % 740 - CONTRACTUAL 0.000.00165,580.00 165,580.00 165,580.00 100.00 % 750 - CAPITAL 0.000.0019,500.00 19,500.00 19,500.00 100.00 % 764 - OTHER EXPENSES 0.000.00152,991.00 152,991.00 152,991.00 100.00 %

0.000.002,440,037.00 2,440,037.00 2,440,037.00Expense Total:100.00 %

0.000.002,440,037.00 2,440,037.00 2,440,037.00Department: 4010 - Planning Division Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 82 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 4200 - AIRPORT
Revenue
420 - LICENSES & PERMITS 0.000.003,700.00 3,700.00 -3,700.00 100.00 %

0.000.003,700.00 3,700.00 -3,700.00Revenue Total:100.00 % Expense
701 - PERSONNEL 0.000.00715,117.00 715,117.00 715,117.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.001,380,044.00 1,380,044.00 1,380,044.00 100.00 % 740 - CONTRACTUAL 0.000.0092,600.00 92,600.00 92,600.00 100.00 % 750 - CAPITAL 0.000.00143,021.00 143,021.00 143,021.00 100.00 % 764 - OTHER EXPENSES 0.000.001,796.00 1,796.00 1,796.00 100.00 %

0.000.002,332,578.00 2,332,578.00 2,332,578.00Expense Total:100.00 %

0.000.00-2,328,878.00 -2,328,878.00 2,328,878.00Department: 4200 - AIRPORT Surplus (Deficit):100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 83 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 4300 - CODE ENFORCEMENT
Expense
701 - PERSONNEL 0.000.00764,259.00 764,259.00 764,259.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.0065,000.00 65,000.00 65,000.00 100.00 % 740 - CONTRACTUAL 0.000.0029,000.00 29,000.00 29,000.00 100.00 % 764 - OTHER EXPENSES 0.000.0074,127.00 74,127.00 74,127.00 100.00 %

0.000.00932,386.00 932,386.00 932,386.00Expense Total:100.00 %

0.000.00932,386.00 932,386.00 932,386.00Department: 4300 - CODE ENFORCEMENT Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 84 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 4990 - SEWER DOMESTIC
Expense
701 - PERSONNEL 0.000.0016,369.00 16,369.00 16,369.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.002,519,733.00 2,519,733.00 2,519,733.00 100.00 % 740 - CONTRACTUAL 0.000.001,828,400.00 1,828,400.00 1,828,400.00 100.00 %

0.000.004,364,502.00 4,364,502.00 4,364,502.00Expense Total:100.00 %

0.000.004,364,502.00 4,364,502.00 4,364,502.00Department: 4990 - SEWER DOMESTIC Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 85 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 4991 - SEWER INDUSTRIAL
Expense
701 - PERSONNEL 0.000.003,836.00 3,836.00 3,836.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00599,798.00 599,798.00 599,798.00 100.00 % 740 - CONTRACTUAL 0.000.002,500.00 2,500.00 2,500.00 100.00 %

0.000.00606,134.00 606,134.00 606,134.00Expense Total:100.00 %

0.000.00606,134.00 606,134.00 606,134.00Department: 4991 - SEWER INDUSTRIAL Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 86 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 4995 - SEWER COLLECTION
Expense
701 - PERSONNEL 0.000.001,644,934.00 1,644,934.00 1,644,934.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00967,175.00 967,175.00 967,175.00 100.00 % 740 - CONTRACTUAL 0.000.00137,300.00 137,300.00 137,300.00 100.00 % 750 - CAPITAL 0.000.00329,000.00 329,000.00 329,000.00 100.00 % 764 - OTHER EXPENSES 0.000.00186,899.00 186,899.00 186,899.00 100.00 %

0.000.003,265,308.00 3,265,308.00 3,265,308.00Expense Total:100.00 %

0.000.003,265,308.00 3,265,308.00 3,265,308.00Department: 4995 - SEWER COLLECTION Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 87 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 5005 - VEHICLE MAINTENANCE
Expense
701 - PERSONNEL 0.000.00514,379.00 514,379.00 514,379.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00392,106.00 392,106.00 392,106.00 100.00 % 740 - CONTRACTUAL 0.000.0014,960.00 14,960.00 14,960.00 100.00 % 764 - OTHER EXPENSES 0.000.00161,488.00 161,488.00 161,488.00 100.00 %

0.000.001,082,933.00 1,082,933.00 1,082,933.00Expense Total:100.00 %

0.000.001,082,933.00 1,082,933.00 1,082,933.00Department: 5005 - VEHICLE MAINTENANCE Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 88 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 5010 - STREET MAINTENANCE
Expense
701 - PERSONNEL 0.000.00664,886.00 664,886.00 664,886.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00666,856.00 666,856.00 666,856.00 100.00 % 740 - CONTRACTUAL 0.000.00156,100.00 156,100.00 156,100.00 100.00 % 750 - CAPITAL 0.000.0064,000.00 64,000.00 64,000.00 100.00 % 764 - OTHER EXPENSES 0.000.00202,971.00 202,971.00 202,971.00 100.00 %

0.000.001,754,813.00 1,754,813.00 1,754,813.00Expense Total:100.00 %

0.000.001,754,813.00 1,754,813.00 1,754,813.00Department: 5010 - STREET MAINTENANCE Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 89 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 5015 - STORM DRAIN OPERATIONS
Expense
701 - PERSONNEL 0.000.00729,445.00 729,445.00 729,445.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00241,300.00 241,300.00 241,300.00 100.00 % 740 - CONTRACTUAL 0.000.006,500.00 6,500.00 6,500.00 100.00 % 750 - CAPITAL 0.000.0012,000.00 12,000.00 12,000.00 100.00 % 764 - OTHER EXPENSES 0.000.00167,571.00 167,571.00 167,571.00 100.00 %

0.000.001,156,816.00 1,156,816.00 1,156,816.00Expense Total:100.00 %

0.000.001,156,816.00 1,156,816.00 1,156,816.00Department: 5015 - STORM DRAIN OPERATIONS Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 90 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 5035 - WATER
Expense
701 - PERSONNEL 0.000.001,714,089.00 1,714,089.00 1,714,089.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.001,456,084.00 1,456,084.00 1,456,084.00 100.00 % 740 - CONTRACTUAL 0.000.005,422,358.00 5,422,358.00 5,422,358.00 100.00 % 750 - CAPITAL 0.000.0040,700.00 40,700.00 40,700.00 100.00 % 764 - OTHER EXPENSES 0.000.00195,628.00 195,628.00 195,628.00 100.00 %

0.000.008,828,859.00 8,828,859.00 8,828,859.00Expense Total:100.00 %

0.000.008,828,859.00 8,828,859.00 8,828,859.00Department: 5035 - WATER Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 91 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 7000 - BUILDINGS, GROUNDS, & PARKS
Expense
701 - PERSONNEL 0.000.00254,078.00 254,078.00 254,078.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00361,969.00 361,969.00 361,969.00 100.00 % 740 - CONTRACTUAL 0.000.004,900.00 4,900.00 4,900.00 100.00 % 764 - OTHER EXPENSES 0.000.0034,630.00 34,630.00 34,630.00 100.00 %

0.000.00655,577.00 655,577.00 655,577.00Expense Total:100.00 %

0.000.00655,577.00 655,577.00 655,577.00Department: 7000 - BUILDINGS, GROUNDS, & PARKS Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 92 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 7010 - BRIGG'S BUILDING
Expense
701 - PERSONNEL 0.000.0016,490.00 16,490.00 16,490.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.0081,437.00 81,437.00 81,437.00 100.00 % 740 - CONTRACTUAL 0.000.0061,800.00 61,800.00 61,800.00 100.00 %

0.000.00159,727.00 159,727.00 159,727.00Expense Total:100.00 %

0.000.00159,727.00 159,727.00 159,727.00Department: 7010 - BRIGG'S BUILDING Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 93 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 7020 - VETERAN'S BUIDLING
Expense
735 - SERVICES & SUPPLIES 0.000.0056,748.00 56,748.00 56,748.00 100.00 % 740 - CONTRACTUAL 0.000.00120,000.00 120,000.00 120,000.00 100.00 %

0.000.00176,748.00 176,748.00 176,748.00Expense Total:100.00 %

0.000.00176,748.00 176,748.00 176,748.00Department: 7020 - VETERAN'S BUIDLING Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 94 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 8000 - RECREATION
Expense
701 - PERSONNEL 0.000.00432,857.00 432,857.00 432,857.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.00219,598.00 219,598.00 219,598.00 100.00 % 740 - CONTRACTUAL 0.000.0071,500.00 71,500.00 71,500.00 100.00 % 750 - CAPITAL 0.000.003,000.00 3,000.00 3,000.00 100.00 % 764 - OTHER EXPENSES 0.000.00802.00 802.00 802.00 100.00 %

0.000.00727,757.00 727,757.00 727,757.00Expense Total:100.00 %

0.000.00727,757.00 727,757.00 727,757.00Department: 8000 - RECREATION Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 95 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 8050 - PARKS
Expense
701 - PERSONNEL 0.000.00883,522.00 883,522.00 883,522.00 100.00 % 735 - SERVICES & SUPPLIES 0.000.001,472,310.00 1,472,310.00 1,472,310.00 100.00 % 740 - CONTRACTUAL 0.000.00113,000.00 113,000.00 113,000.00 100.00 % 750 - CAPITAL 0.000.0011,500.00 11,500.00 11,500.00 100.00 % 764 - OTHER EXPENSES 0.000.001,090.00 1,090.00 1,090.00 100.00 %

0.000.002,481,422.00 2,481,422.00 2,481,422.00Expense Total:100.00 %

0.000.002,481,422.00 2,481,422.00 2,481,422.00Department: 8050 - PARKS Total:100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 96 of 97
Fiscal
Activity
Variance
Favorable
(Unfavorable)
Period
ActivityCategor…
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 9000 - CONSTRUCTION IN PROGRESS
Expense
735 - SERVICES & SUPPLIES 0.000.0093,500.00 93,500.00 93,500.00 100.00 % 740 - CONTRACTUAL 0.000.001,810,000.00 1,810,000.00 1,810,000.00 100.00 % 750 - CAPITAL 0.000.0033,764,755.00 33,764,755.00 33,764,755.00 100.00 %

0.000.0035,668,255.00 35,668,255.00 35,668,255.00Expense Total:100.00 %

0.000.0035,668,255.00 35,668,255.00 35,668,255.00Department: 9000 - CONSTRUCTION IN PROGRESS Total:100.00 % Report Surplus (Deficit):0.00 0.00-15,958,720.00 -15,958,720.00 15,958,720.00 100.00 %

Budget Report For Fiscal: 2025-2026 Period Ending: 06/30/2026 6/13/2025 3:05:16 PM Page 97 of 97
Fund Summary
Fiscal
Activity
Variance
Favorable
(Unfavorable)Fund
Period
Activity
Current
Total Budget
Original
Total Budget
101 - General Fund 0.000.000.00 0.00 0.00
102 - General Fund Capital Improv 0.000.00-200,000.00 -200,000.00 200,000.00 105 - Measure "W"0.000.001,000.00 1,000.00 -1,000.00
172 - PROP 172 0.000.003,005.00 3,005.00 -3,005.00
200 - Road Repair & Accountability 0.000.00375,323.00 375,323.00 -375,323.00 203 - Gas Tax 0.000.0020,041.00 20,041.00 -20,041.00
205 - Park Dedication 0.000.00-1,011,357.00 -1,011,357.00 1,011,357.00 212 - FED AVIATION ADMIN GRAN 0.000.000.00 0.00 0.00
217 - SPAY/NEUTER EDUCATION 0.000.000.00 0.00 0.00
218 - MELLO ROOS CFD-1 0.000.00269,896.00 269,896.00 -269,896.00 221 - POLICE S.L.E.S.F. PGM 0.000.001,811.00 1,811.00 -1,811.00 223 - OFFICE OF TRAFFIC SAFETY 0.000.007,000.00 7,000.00 -7,000.00 229 - 4TH OF JULY RALLY 0.000.00-200,000.00 -200,000.00 200,000.00 231 - SB 1186 0.000.007,750.00 7,750.00 -7,750.00
239 - PARKING FUND 0.000.00400.00 400.00 -400.00
262 - SIGNAL IMPROV FEE ON FLYN 0.000.00450.00 450.00 -450.00 264 - TRAFFIC IMPACT FEES 0.000.004,800.00 4,800.00 -4,800.00 273 - Prop 68 0.000.00234,789.00 234,789.00 -234,789.00 274 - Fuels Reduction (21-FP-BEAU 0.000.000.00 0.00 0.00 275 - 2021-CDBG-NH-2001 0.000.000.00 0.00 0.00
281 - SMALL BUSINESS LOAN 0.000.005,000.00 5,000.00 -5,000.00 285 - NATIONAL OPIOID 0.000.0046,800.00 46,800.00 -46,800.00 286 - Measure "G" (COG)0.000.00-2,800,000.00 -2,800,000.00 2,800,000.00 301 - AB1600 CIP Fire Impact 0.000.00-637,902.00 -637,902.00 637,902.00 302 - AB1600 CIP Police Impact 0.000.00-1,071,000.00 -1,071,000.00 1,071,000.00 304 - AB1600 CIP Traffic Impact 0.000.00-3,444,000.00 -3,444,000.00 3,444,000.00 305 - AB1600 CIP Santa Ana Storm 0.000.00900.00 900.00 -900.00 309 - Jail Juvenile Hall Fund 0.000.000.00 0.00 0.00
313 - City Hall/City Yard Impact Fe 0.000.00147,500.00 147,500.00 -147,500.00 505 - VET'S BLDG COMM PAVERS 0.000.000.00 0.00 0.00
506 - HELEN ROSS MEMORIAL DON 0.000.00-456,000.00 -456,000.00 456,000.00 601 - AIRPORT ENTERPRISE FUND 0.000.004,216.00 4,216.00 -4,216.00 620 - WATER ENTERPRISE FUND 0.000.00-3,428,050.00 -3,428,050.00 3,428,050.00 621 - WATER EXPANSION ENT. FUN 0.000.00-510,800.00 -510,800.00 510,800.00 660 - SEWER ENTRPRISE FUND 0.000.00763,654.00 763,654.00 -763,654.00 661 - SEWER EXPANSION ENTPRS 0.000.00-2,087,500.00 -2,087,500.00 2,087,500.00 662 - STORM DRAIN 0.000.00-4,205,315.00 -4,205,315.00 4,205,315.00 665 - SEWER IND. ENTERPRISE 0.000.00759,167.00 759,167.00 -759,167.00 670 - STREET SWEEPING FUND 0.000.00-841,152.00 -841,152.00 841,152.00 680 - BRIGGS BLDG ENTPR FUND 0.000.00-462,249.00 -462,249.00 462,249.00 704 - MERIDIAN ST DIST 1991-2 0.000.00200.00 200.00 -200.00 706 - SAN BENITO ESTATE 1991-1 0.000.00200.00 200.00 -200.00 708 - HOLL BUS PARK 1986-1 0.000.00200.00 200.00 -200.00 709 - LANDSCAPE & LIGHTING DIST 0.000.000.00 0.00 0.00
710 - SUNNYSLOPE VILLAGE 1994-0.000.0050.00 50.00 -50.00 711 - GATEWAY AUTO MALL 0.000.0050.00 50.00 -50.00
712 - CFD#4 PUBLIC FACILITIES 0.000.001,039,819.00 1,039,819.00 -1,039,819.00 713 - CFD #5 - PUBLIC SAFETY (FIRE 0.000.00-294,763.00 -294,763.00 294,763.00 714 - SANTANA RANCH CFD 0.000.00200.00 200.00 -200.00
809 - HOME PROG. REVOLV. LOAN 0.000.00108,750.00 108,750.00 -108,750.00 850 - SUCESSOR AGENCY 0.000.001,922,600.00 1,922,600.00 -1,922,600.00 851 - HOUSING 0.000.00-34,203.00 -34,203.00 34,203.00
852 - Permanent Local Housing All 0.000.000.00 0.00 0.00 Report Surplus (Deficit):0.00 0.00-15,958,720.00 -15,958,720.00 15,958,720.00

FY 2025-26 Full Time Equivalent (FTE) Budgeted Positions Dept/Division Job Classification FY 2024-25 Changes FY 2025-26 AIRPORT ADMINISTRATIVE ASSISTANT 1.00 0.00 1.00
AIRPORT AIRPORT DIRECTOR 1.00 0.00 1.00
AIRPORT AIRPORT MAINTENANCE & OPERATIONS SPECIALIST 1.00 0.00 1.00 AIRPORT MAINTENANCE WORKER II 1.00 0.00 1.00
AIRPORT SENIOR SUPPORT SERVICES ASSISTANT 1.00 0.00 1.00 AIRPORT Total 5.00 0.00 5.00
BUILDING SENIOR BUILDING INSPECTOR 1.00 -1.00 0.00
BUILDING BUILDING OFFICIAL 1.00 0.00 1.00
BUILDING Total 2.00 -1.00 1.00
CITY CLERK CITY CLERK 1.00 0.00 1.00
CITY CLERK DEPUTY CITY CLERK 2.00 0.00 2.00
CITY CLERK Total 3.00 0.00 3.00
CITY MANAGER ASSISTANT CITY MANAGER (Assigned as Interim Community Services Director) 1.00 0.00 1.00 CITY MANAGER CITY MANAGER 1.00 0.00 1.00
CITY MANAGER MANAGEMENT ANALYST 1.00 -1.00 0.00
CITY MANAGER EXECUTIVE ASSISTANT TO CITY MANAGER 1.00 0.00 1.00 CITY MANAGER ECONOMIC DEVELOPMENT MANAGER 1.00 -1.00 0.00 CITY MANAGER Total 5.00 -2.00 3.00
ENGINEERING ASSISTANT ENGINEER 1.00 0.00 1.00
ENGINEERING SENIOR ENGINEERING TECHNICIAN 1.00 -1.00 0.00 ENGINEERING SENIOR ENGINEER 1.00 -1.00 0.00
ENGINEERING ASSOCIATE ENGINEER 2.00 0.00 2.00
ENGINEERING CAPITAL IMPROVEMENT PROJECTS (CIP) MANAGER 1.00 -1.00 0.00 ENGINEERING SUPPORT SERVICES ASSISTANT II 1.00 0.00 1.00 ENGINEERING CITY ENGINEER 1.00 0.00 1.00
ENGINEERING PUBLIC WORKS INSPECTOR 1.00 0.00 1.00
ENGINEERING SENIOR PUBLIC WORKS INSPECTOR 1.00 0.00 1.00 ENGINEERING Total 10.00 -3.00 7.00
FINANCE ACCOUNTING ASSISTANT 2.00 0.00 2.00
FINANCE MANAGEMENT ANALYST 2.00 0.00 2.00
FINANCE ACCOUNTING TECHNICIAN I 1.00 0.00 1.00
FINANCE ACCOUNTING TECHNICIAN II 2.00 0.00 2.00
FINANCE ADMINISTRATIVE SERVICES DIRECTOR 1.00 0.00 1.00 FINANCE PAYROLL MANAGER 1.00 0.00 1.00
FINANCE ACCOUNTING MANAGER 1.00 0.00 1.00
FINANCE ACCOUNTANT 2.00 0.00 2.00
FINANCE Total 12.00 0.00 12.00
FIRE ADMINISTRATIVE ASSISTANT 1.00 0.00 1.00
FIRE BATTALION CHIEF 3.00 0.00 3.00
FIRE DEPUTY FIRE MARSHALL 1.00 0.00 1.00
FIRE FIRE CAPTAIN 14.00 -1.00 13.00
FIRE FIRE CHIEF 1.00 0.00 1.00
FIRE FIRE ENGINEER 12.00 0.00 12.00
FIRE FIRE FIGHTER 15.00 -1.00 14.00
FIRE FIRE INSPECTOR 2.00 -1.00 1.00
FIRE SENIOR SUPPORT SERVICES ASSISTANT 1.00 0.00 1.00
FIRE Total 50.00 -3.00 47.00
HUMAN RESOURCES HUMAN RESOURCES ANALYST 1.00 0.00 1.00
HUMAN RESOURCES HUMAN RESOURCES MANAGER 1.00 0.00 1.00
HUMAN RESOURCES HUMAN RESOURCES TECHNICIAN I 1.00 0.00 1.00 HUMAN RESOURCES SUPPORT SERVICES ASSISTANT II 1.00 0.00 1.00 HUMAN RESOURCES Total 4.00 0.00 4.00
IT INFORMATION SYSTEMS & TECHNOLOGY DIRECTOR 1.00 0.00 1.00 IT INFORMATION SYSTEMS & TECHNOLOGY ASST .DIRECTOR 1.00 0.00 1.00 IT INFORMATION SYSTEMS TECHNICIAN 1.00 -1.00 0.00
IT INFORMATION SYSTEMS ANALYST 1.00 0.00 1.00
IT Total 4.00 -1.00 3.00
PLANNING HOUSING PROGRAMS COORDINATOR (RDA) 1.00 0.00 1.00 PLANNING CANNABIS AFFAIRS MANAGER 1.00 0.00 1.00
PLANNING DEVELOPMENT SERVICES DIRECTOR 1.00 0.00 1.00
PLANNING PLANNING MANAGER 1.00 0.00 1.00
PLANNING SENIOR PLANNER 2.00 -1.00 1.00
PLANNING SENIOR SUPPORT SERVICES ASSISTANT 1.00 0.00 1.00Page 610 of 699

FY 2025-26 Full Time Equivalent (FTE) Budgeted Positions Dept/Division Job Classification FY 2024-25 Changes FY 2025-26 PLANNING ASSOCIATE/ASSISTANT PLANNER 3.00 -1.00 2.00
PLANNING Total 10.00 -2.00 8.00
POLICE - ANIMAL CONTROL ANIMAL CONTROL OFFICER 3.00 0.00 3.00 POLICE - ANIMAL CONTROL ANIMAL CONTROL OFFICER ASSISTANT 2.00 0.00 2.00 POLICE - ANIMAL CONTROL ANIMAL CONTROL SUPERVISOR 1.00 0.00 1.00 POLICE - ANIMAL CONTROL SUPPORT SERVICES ASSISTANT II 1.00 0.00 1.00 POLICE - ANIMAL CONTROL VETERINARY TECHNICIAN 1.00 -1.00 0.00 POLICE - ANIMAL CONTROL VETERINARIAN 1.00 -1.00 0.00
ANIMAL CONTROL Total 9.00 -2.00 7.00
POLICE ADMINISTRATIVE ANALYST 1.00 0.00 1.00
POLICE ADMINISTRATIVE SUPERVISOR 1.00 0.00 1.00
POLICE COMMUNITY SERVICES OFFICER 4.00 0.00 4.00
POLICE COMMUNITY SERVICES OFFICER II 3.00 -1.00 2.00
POLICE MULTI SERVICES OFFICER 2.00 -1.00 1.00
POLICE POLICE CAPTAIN 2.00 0.00 2.00
POLICE POLICE CHIEF 1.00 0.00 1.00
POLICE POLICE LIEUTENANT 1.00 -1.00 0.00
POLICE POLICE OFFICER 29.00 -3.00 26.00
POLICE POLICE SERGEANT 8.00 0.00 8.00
POLICE POLICE SERVICES OFFICER 5.00 -1.00 4.00
POLICE SENIOR SUPPORT SERVICES ASSISTANT 1.00 -1.00 0.00 POLICE Total 58.00 -8.00 50.00
PARKS & RECREATION MAINTENANCE WORKER I 1.00 0.00 1.00
PARKS & RECREATION MAINTENANCE WORKER II 2.00 0.00 2.00 PARKS & RECREATION PARKS & RECREATION DIRECTOR 1.00 0.00 1.00 PARKS & RECREATION RECREATION COORDINATOR 2.00 0.00 2.00 PARKS & RECREATION RECREATION MANAGER 1.00 -1.00 0.00
PARKS & RECREATION ADMINISTRATIVE ASSISTANT 1.00 -1.00 0.00 PARKS & RECREATION Total 8.00 -2.00 6.00
PUBLIC WORKS ENVIRONMENTAL PROGRAMS MANAGER 1.00 0.00 1.00 PUBLIC WORKS EQUIPMENT MECHANIC 2.00 0.00 2.00
PUBLIC WORKS FLEET MAINTENANCE SUPERVISOR 1.00 -1.00 0.00 PUBLIC WORKS MAINTENANCE WORKER I 6.00 -1.00 5.00
PUBLIC WORKS MAINTENANCE WORKER II 10.00 0.00 10.00
PUBLIC WORKS MANAGEMENT ANALYST 1.00 0.00 1.00
PUBLIC WORKS PUBLIC WORKS DIRECTOR 1.00 0.00 1.00
PUBLIC WORKS SENIOR MAINTENANCE WORKER 4.00 -2.00 2.00
PUBLIC WORKS SENIOR SUPPORT SERVICES ASSISTANT 1.00 0.00 1.00 PUBLIC WORKS SENIOR WATER MAINTENANCE WORKER 1.00 0.00 1.00 PUBLIC WORKS STREET SWEEPER OPERATOR 1.00 0.00 1.00
PUBLIC WORKS STREETS MAINTENANCE SUPERVISOR 1.00 0.00 1.00 PUBLIC WORKS UTILITY MANAGER 1.00 -1.00 0.00
PUBLIC WORKS UTILITY SUPERVISOR 1.00 0.00 1.00
PUBLIC WORKS UTILITY TECHNICIAN 1.00 -1.00 0.00
PUBLIC WORKS WATER MAINTENANCE OPERATOR I/II 3.00 -1.00 2.00 PUBLIC WORKS WATER OPERATOR I 4.00 0.00 4.00
PUBLIC WORKS WATER OPERATOR II 2.00 0.00 2.00
PUBLIC WORKS Total 42.00 -7.00 35.00
GRAND TOTAL FTEs 222.00 -31.00 191.00
Note: All FTE budgeted positions proposed for deletion are presently vacant

Estimated Fund Balances (Unaudited)Data as of 6.13.2025 Fund Description
Projected
Ending Balance as of
06/30/2024
Projected Total
Revenues
Projected
Total Expenses
Projected
Ending Balance as of
06/30/2025
Projected Total
Revenues
Projected
Total Expenses
Projected
Ending Balance as of
06/30/2026
101 GENERAL FUND OPERATING 4,421,917$ 50,000,000$ (49,500,000)$ 4,921,917$ 46,474,571$ (46,474,571)$ 4,921,917$ 101 GENERAL FUND RESTRICTED RESERVES 2,877,009$ -$ 2,877,009$ -$ -$ 2,877,009$ 101 GENERAL FUND TOTAL 7,298,926$ 50,000,000$ (49,500,000)$ 7,798,926$ 46,474,571$ (46,474,571)$ 7,798,926$ 102 GENERAL FUND CAPITAL IMPROVEMENTS 500,478$ -$ (300,000)$ 200,478$ -$ (200,000)$ 478$ 105 MEASURE "W" 4,165$ 9,100,000$ (9,100,000)$ 4,165$ 9,051,000$ (9,050,000)$ 5,165$ 175 PROPOSITION 172 -$ -$ -$ -$ 272,000$ (268,995)$ 3,005$ 200 ROAD REPAIR & ACCOUNTABILITY ACT OF 2017 (SB1) 865,407$ 100,500$ (1,569,000)$ (603,093)$ 1,125,323$ (750,000)$ (227,770)$ 201 CDBG 169,772$ 500$ -$ 170,272$ -$ -$ 170,272$ 203 GAS TAX 246,645$ 1,311,800$ (1,307,355)$ 251,090$ 1,212,000$ (1,191,959)$ 271,131$ 205 PARK DEDICATION 9,756,181$ 1,925,000$ (600,000)$ 11,081,181$ 1,300,522$ (2,311,879)$ 10,069,824$ 206 LOCAL TRANSPORTATION (96,705)$ 600,000$ (600,000)$ (96,705)$ -$ -$ (96,705)$ 212 FED AVIATION ADMIN GRANT (8,918)$ 358,000$ (358,000)$ (8,918)$ 1,050,521$ (1,050,521)$ (8,918)$ 213 HOLLISTER AIRSHOW (755)$ 755$ -$ -$ -$ -$ -$ 216 TRANSPORTATION DEV. ACT (COG) (2,914,137)$ -$ -$ (2,914,137)$ -$ -$ (2,914,137)$ 217 SPAY/NEUTER EDUCATION 9,033$ 990$ -$ 10,023$ 2,050$ (2,050)$ 10,023$ 218 MELLO ROOS CFD-1 1,777,833$ 1,546,539$ (3,100,000)$ 224,372$ 1,601,000$ (1,331,104)$ 494,268$ 221 POLICE S.L.E.S.F. PGM 346,916$ 175,100$ (200,000)$ 322,016$ 205,100$ (203,289)$ 323,827$ 223 OFFICE OF TRAFFIC SAFETY (2,798)$ 80,050$ (77,000)$ 252$ 77,000$ (70,000)$ 7,252$ 226 ANIMAL WELFARE FUND 35,258$ 2,276$ -$ 37,534$ -$ -$ 37,534$ 229 4TH OF JULY RALLY (262,941)$ -$ -$ (262,941)$ 448,250$ (648,250)$ (462,941)$ 231 SB 1186 61,841$ 8,611$ -$ 70,452$ 8,000$ (250)$ 78,202$ 239 PARKING FUND 93,082$ 500$ -$ 93,582$ 500$ (100)$ 93,982$ 241 SAFER/FEMA (713,057)$ -$ -$ (713,057)$ -$ -$ (713,057)$ 242 2013 CDBG 6,048$ -$ -$ 6,048$ -$ -$ 6,048$ 246 2017 CDBG GRANT 26,118$ -$ -$ 26,118$ -$ -$ 26,118$ 249 FEMA-COVID-19 (742,232)$ 219,333$ -$ (522,899)$ -$ -$ (522,899)$ 252 2020-CDBG-12015 (5,209)$ 500,000$ (500,000)$ (5,209)$ -$ -$ (5,209)$ 254 CARES ACT - AIRPORT 23,089$ -$ -$ 23,089$ -$ -$ 23,089$ 257 SB 2 PLANNING GRANT 95,324$ -$ -$ 95,324$ -$ -$ 95,324$ 262 SIGNAL IMPROV FEE ON FLYN 14,347$ 100$ (50)$ 14,397$ 500$ (50)$ 14,847$ 264 TRAFFIC IMPACT FEES 49,033$ 200$ (200)$ 49,033$ 5,000$ (200)$ 53,833$ 273 PROP 68 (195,575)$ 245,000$ (50,000)$ (575)$ 4,299,652$ (4,064,863)$ 234,214$ 274 FUELS REDUCTION (21-FP-BEAU-0504) GRANT -$ 176,207$ (176,207)$ -$ 435,000$ (435,000)$ -$ 275 2021-CDBG-NH-2001 (26,151)$ 154,138$ (100,000)$ 27,987$ 2,972,000$ (2,972,000)$ 27,987$ 280 WELLNESS / MENTAL HEALTH GRANT 28,202$ -$ -$ 28,202$ -$ -$ 28,202$ 281 SMALL BUSINESS LOAN (38,142)$ 810$ (3,300)$ (40,632)$ 10,000$ (5,000)$ (35,632)$ 285 NATIONAL OPIOID 84,664$ 138,331$ -$ 222,995$ 46,800$ -$ 269,795$ 286 MEASURE "G" 17,542,295$ 12,504$ (4,000,000)$ 13,554,799$ -$ (2,800,000)$ 10,754,799$ 301 AB1600 CIP FIRE IMPACT 1,923,886$ 525,000$ -$ 2,448,886$ 101,000$ (738,902)$ 1,810,984$ 302 AB1600 CIP POLICE IMPACT 1,528,329$ 400,000$ -$ 1,928,329$ 126,000$ (1,197,000)$ 857,329$ 303 AB1600 CIP STORM DRAIN 128,324$ -$ -$ 128,324$ -$ -$ 128,324$ 304 AB1600 CIP TRAFFIC IMPACT 30,634,772$ 3,700,000$ (3,500,000)$ 30,834,772$ 2,270,000$ (5,714,000)$ 27,390,772$ 305 AB1600 CIP SANTA ANA STORM DRAIN 1,989,626$ 2,500$ (2,500)$ 1,989,626$ 1,000$ (100)$ 1,990,526$ 309 JAIL JUVENILE HALL FUND 24,755$ 425,000$ (440,000)$ 9,755$ 300,500$ (300,500)$ 9,755$ 313 CITY HALL/CITY YARD IMPACT FEES (1,100,654)$ 300,000$ -$ (800,654)$ 150,000$ (2,500)$ (653,154)$ 502 TRI-CENTENNIAL TRUST 15$ -$ -$ 15$ -$ -$ 15$ 505 VET'S BLDG COMM PAVERS 2,040$ 2,100$ -$ 4,140$ 2,000$ (2,000)$ 4,140$ 506 HELEN ROSS MEMORIAL DONATIONS 478,723$ 3,200$ -$ 481,923$ 4,000$ (460,000)$ 25,923$ 601 AIRPORT ENTERPRISE FUND 17,438,360$ 1,500,000$ (1,861,798)$ 17,076,562$ 1,678,000$ (1,673,784)$ 17,080,778$ 620 WATER ENTERPRISE FUND (1,872,322)$ 7,400,000$ (9,000,000)$ (3,472,322)$ 7,336,000$ (10,764,050)$ (6,900,372)$ 621 WATER EXPANSION ENT. FUND 5,045,247$ 330,000$ -$ 5,375,247$ 145,000$ (655,800)$ 4,864,447$ 660 SEWER ENTRPRISE FUND 50,570,109$ 15,208,000$ (12,000,000)$ 53,778,109$ 15,832,500$ (15,068,846)$ 54,541,763$ 661 SEWER EXPANSION ENTPRS 28,808,704$ 3,700,000$ (1,700,000)$ 30,808,704$ 1,265,000$ (3,352,500)$ 28,721,204$ 662 STORM DRAIN 4,334,765$ 1,200,000$ (3,750,000)$ 1,784,765$ 6,055,040$ (10,260,355)$ (2,420,550)$ 665 SEWER IND. ENTERPRISE (1,062,373)$ 330,000$ (375,000)$ (1,107,373)$ 1,234,500$ (475,333)$ (348,206)$

Estimated Fund Balances (Unaudited)Data as of 6.13.2025 Fund Description
Projected
Ending Balance as of
06/30/2024
Projected Total
Revenues
Projected
Total Expenses
Projected
Ending Balance as of
06/30/2025
Projected Total
Revenues
Projected
Total Expenses
Projected
Ending Balance as of
06/30/2026
670 STREET SWEEPING FUND (3,837,589)$ 525,000$ (1,150,000)$ (4,462,589)$ 540,000$ (1,381,152)$ (5,303,741)$ 680 BRIGGS BLDG ENTPR FUND 2,875,280$ 652,000$ (120,000)$ 3,407,280$ 480,000$ (942,249)$ 2,945,031$ 704 MERIDIAN ST DIST 1991-2 342,397$ 200$ -$ 342,597$ 200$ -$ 342,797$ 706 SAN BENITO ESTATE 1991-1 146,586$ 200$ -$ 146,786$ 200$ -$ 146,986$ 708 HOLL BUS PARK 1986-1 169,094$ 200$ -$ 169,294$ 200$ -$ 169,494$ 709 LANDSCAPE & LIGHTING DIST (448,650)$ 215,113$ (386,586)$ (620,123)$ 529,153$ (529,153)$ (620,123)$ 710 SUNNYSLOPE VILLAGE 1994-1 957$ 50$ -$ 1,007$ 50$ -$ 1,057$ 711 GATEWAY AUTO MALL 113,845$ 200$ -$ 114,045$ 50$ -$ 114,095$ 712 CFD#4 PUBLIC FACILITIES 3,138,445$ 1,955,420$ (1,733,400)$ 3,360,465$ 2,051,000$ (1,011,181)$ 4,400,284$ 713 CFD #5 - PUBLIC SAFETY (FIRE & POLICE) 946,793$ 680,628$ (600,000)$ 1,027,421$ 770,500$ (1,065,263)$ 732,658$ 714 SANTANA RANCH CFD 218,655$ 200$ -$ 218,855$ 200$ -$ 219,055$ 809 HOME PROG. REVOLV. LOANS 579,542$ 115,000$ (1,250)$ 693,292$ 110,000$ (1,250)$ 802,042$ 850 SUCCESSOR AGENCY (9,858,119)$ 736,755$ (554,323)$ (9,675,687)$ 3,010,000$ (1,087,400)$ (7,753,087)$ 851 HOUSING 1,301,231$ 65,000$ (120,000)$ 1,246,231$ 180,000$ (214,203)$ 1,212,028$ 852 PERMANENT LOCAL FUNDING ALLOCATION 229,386$ 147,123$ (147,123)$ 229,386$ 257,504$ (257,504)$ 229,386$

May 2025

Dear Fiscal Officer:

Subject: Price Factor and Population Information

Appropriations Limit
California Revenue and Taxation Code Section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2025, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2025-26. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2025-26 appropriations limit. Attachment B provides the city and unincorporated county population percentage change along with the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code Section 2228 provides additional information regarding the appropriations limit.

Article XIII B, Section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http://leginfo.legislature.ca.gov/faces/codes.xhtml .

Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code Section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2025.

Please Note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.

JOE STEPHENSHAW
Director
By:

ERIKA LI
Chief Deputy Director

Attachment

May 2025
Attachment A

A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2025-26 appropriation limit is:

Per Capita Personal Income

Fiscal Year Percentage change
(FY) over prior year

2025-26 6.44

B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2025-26 appropriation limit.

2025-26:

Per Capita Cost of Living Change = 6.44 percent
Population Change = 0.28 percent

Per Capita Cost of Living converted to a ratio: 6.44 + 100 = 1.0644 100

Population converted to a ratio: 0.28 + 100 = 1.0028 100

Calculation of factor for FY 2025-26: 1.0644 x 1.0028 = 1.0674

FISCAL YEAR 2025-26 About the Data
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2024 to January 1, 2025 and Total Population January 1, 2025 City County Percent Change 24-25
Population Minus
Exclusions 1-1-24
Population Minus
Exclusions 1-1-25 Total Population 1-1-25
Hollister City San Benito 0.51 43,272 43,492 43,492 San Juan Bautista City San Benito -0.81 2,095 2,078 2,078 Balance of County (Unincorporated)San Benito 0.50 21,147 21,252 21,252 County Total San Benito 0.46 66,514 66,822 66,822 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

Debt Service
Date
Principal Due Interest Due Call Premium/
Discount
Paydown Total Payment Ending Balance
6/1/2024 $2,295,000.00 $917,475.00 $0.00 $0.00 $3,212,475.00 $40,980,000.00 12/1/2024 $0.00 $860,100.00 $0.00 $0.00 $860,100.00 $40,980,000.00 6/1/2025 $2,410,000.00 $860,100.00 $0.00 $0.00 $3,270,100.00 $38,570,000.00 12/1/2025 $0.00 $823,950.00 $0.00 $0.00 $823,950.00 $38,570,000.00 6/1/2026 $2,480,000.00 $823,950.00 $0.00 $0.00 $3,303,950.00 $36,090,000.00 12/1/2026 $0.00 $761,950.00 $0.00 $0.00 $761,950.00 $36,090,000.00 6/1/2027 $0.00 $761,950.00 $0.00 $0.00 $761,950.00 $36,090,000.00 12/1/2027 $0.00 $696,700.00 $0.00 $0.00 $696,700.00 $33,480,000.00 6/1/2028 $0.00 $696,700.00 $0.00 $0.00 $696,700.00 $33,480,000.00 12/1/2028 $0.00 $628,325.00 $0.00 $0.00 $628,325.00 $30,745,000.00 6/1/2029 $2,875,000.00 $628,325.00 $0.00 $0.00 $3,503,325.00 $27,870,000.00 12/1/2029 $0.00 $556,450.00 $0.00 $0.00 $556,450.00 $27,870,000.00 6/1/2030 $3,015,000.00 $556,450.00 $0.00 $0.00 $3,571,450.00 $24,855,000.00 12/1/2030 $0.00 $481,075.00 $0.00 $0.00 $481,075.00 $24,855,000.00 6/1/2031 $3,165,000.00 $481,075.00 $0.00 $0.00 $3,646,075.00 $21,690,000.00 12/1/2031 $0.00 $406,950.00 $0.00 $0.00 $406,950.00 $21,690,000.00 6/1/2032 $3,315,000.00 $406,950.00 $0.00 $0.00 $3,721,950.00 $18,375,000.00 12/1/2032 $0.00 $357,225.00 $0.00 $0.00 $357,225.00 $18,375,000.00 6/1/2033 $3,415,000.00 $357,225.00 $0.00 $0.00 $3,772,225.00 $14,960,000.00 12/1/2033 $0.00 $306,000.00 $0.00 $0.00 $306,000.00 $14,960,000.00 6/1/2034 $3,520,000.00 $306,000.00 $0.00 $0.00 $3,826,000.00 $11,440,000.00 12/1/2034 $0.00 $251,000.00 $0.00 $0.00 $251,000.00 $11,440,000.00 6/1/2035 $3,630,000.00 $251,000.00 $0.00 $0.00 $3,881,000.00 $7,810,000.00 Debt Service Schedule
Account Name: HOLLISTER JPFA SERIES 2016 TTE
Account Number: XXXXXXXXXX
Customer Name: SUCCESSOR AGENCY RDA - CITY OF HOLLISTER

12/1/2035 $0.00 $160,250.00 $0.00 $0.00 $160,250.00 $7,810,000.00 6/1/2036 $3,810,000.00 $160,250.00 $0.00 $0.00 $3,970,250.00 $4,000,000.00 12/1/2036 $0.00 $65,000.00 $0.00 $0.00 $65,000.00 $4,000,000.00 6/1/2037 $4,000,000.00 $65,000.00 $0.00 $0.00 $4,065,000.00 $0.00 $37,930,000.00 $13,627,425.00 $0.00 $0.00 $51,557,425.00 Totals:

Debt Service
Date
Principal Due Interest Due Call Premium/
Discount
Paydown Total Payment Ending Balance
10/1/2024 $190,000.00 $45,888.00 $0.00 $0.00 $235,888.00 $3,395,000.00 4/1/2025 $195,000.00 $43,456.00 $0.00 $0.00 $238,456.00 $3,200,000.00 10/1/2025 $190,000.00 $40,960.00 $0.00 $0.00 $230,960.00 $3,010,000.00 4/1/2026 $195,000.00 $38,528.00 $0.00 $0.00 $233,528.00 $2,815,000.00 10/1/2026 $200,000.00 $36,032.00 $0.00 $0.00 $236,032.00 $2,615,000.00 4/1/2027 $205,000.00 $33,472.00 $0.00 $0.00 $238,472.00 $2,410,000.00 10/1/2027 $205,000.00 $30,848.00 $0.00 $0.00 $235,848.00 $2,205,000.00 4/1/2028 $210,000.00 $28,224.00 $0.00 $0.00 $238,224.00 $1,995,000.00 10/1/2028 $205,000.00 $25,536.00 $0.00 $0.00 $230,536.00 $1,790,000.00 4/1/2029 $215,000.00 $22,912.00 $0.00 $0.00 $237,912.00 $1,575,000.00 10/1/2029 $215,000.00 $20,160.00 $0.00 $0.00 $235,160.00 $1,360,000.00 4/1/2030 $220,000.00 $17,408.00 $0.00 $0.00 $237,408.00 $1,140,000.00 10/1/2030 $220,000.00 $14,592.00 $0.00 $0.00 $234,592.00 $920,000.00 4/1/2031 $230,000.00 $11,776.00 $0.00 $0.00 $241,776.00 $690,000.00 10/1/2031 $225,000.00 $8,832.00 $0.00 $0.00 $233,832.00 $465,000.00 4/1/2032 $235,000.00 $5,952.00 $0.00 $0.00 $240,952.00 $230,000.00 10/1/2032 $230,000.00 $2,944.00 $0.00 $0.00 $232,944.00 $0.00 Totals: $3,585,000.00 $427,520.00 $0.00 $0.00 $4,012,520.00 Debt Service Schedule
Account Name: Successor Agency to the
Account Number: XXXXXXXXXX
Customer Name: SUCCESSOR AGENCY RDA - CITY OF HOLLISTER

Debt Service
Date
Principal Due Interest Due Call Premium/
Discount
Paydown Total Payment Ending Balance
10/1/2024 $1,595,000.00 $417,050.00 $0.00 $0.00 $2,012,050.00 $15,725,000.00 4/1/2025 $0.00 $393,125.00 $0.00 $0.00 $393,125.00 $15,725,000.00 10/1/2025 $1,650,000.00 $393,125.00 $0.00 $0.00 $2,043,125.00 $14,075,000.00 4/1/2026 $0.00 $351,875.00 $0.00 $0.00 $351,875.00 $14,075,000.00 10/1/2026 $1,730,000.00 $351,875.00 $0.00 $0.00 $2,081,875.00 $12,345,000.00 4/1/2027 $0.00 $308,625.00 $0.00 $0.00 $308,625.00 $12,345,000.00 10/1/2027 $1,815,000.00 $308,625.00 $0.00 $0.00 $2,123,625.00 $10,530,000.00 4/1/2028 $0.00 $263,250.00 $0.00 $0.00 $263,250.00 $10,530,000.00 10/1/2028 $1,910,000.00 $263,250.00 $0.00 $0.00 $2,173,250.00 $8,620,000.00 4/1/2029 $0.00 $215,500.00 $0.00 $0.00 $215,500.00 $8,620,000.00 10/1/2029 $2,000,000.00 $215,500.00 $0.00 $0.00 $2,215,500.00 $6,620,000.00 4/1/2030 $0.00 $165,500.00 $0.00 $0.00 $165,500.00 $6,620,000.00 10/1/2030 $2,100,000.00 $165,500.00 $0.00 $0.00 $2,265,500.00 $4,520,000.00 4/1/2031 $0.00 $113,000.00 $0.00 $0.00 $113,000.00 $4,520,000.00 10/1/2031 $2,205,000.00 $113,000.00 $0.00 $0.00 $2,318,000.00 $2,315,000.00 4/1/2032 $0.00 $57,875.00 $0.00 $0.00 $57,875.00 $2,315,000.00 10/1/2032 $2,315,000.00 $57,875.00 $0.00 $0.00 $2,372,875.00 $0.00 Totals: $17,320,000.00 $4,154,550.00 $0.00 $0.00 $21,474,550.00 Debt Service Schedule
Account Name: CITY OF HOLLISTER 2014 TAX
Account Number: XXXXXXXXXX
Customer Name: SUCCESSOR AGENCY RDA - CITY OF HOLLISTER

pg. 1

CITY OF HOLLISTER

FISCAL AND BUDGET POLICIES

pg. 2

Table of Contents

Financial Plan Purpose and Organization 3
Financial Reporting and Budget Administration 4
General Revenue Management 5
User Fee Cost Recovery Goals 6
Enterprise Fund Fees and Rates 11
Revenue Distribution 12
Investments 13
Appropriations Limitation 15
Fund Balances and Reserves 15
Capital Improvement Management 16
Capital Financing and Debt Management 18 Human Resource Management 28
Productivity 31

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 3

FINANCIAL PLAN PURPOSE AND ORGANIZATION
A. Financial Plan Objectives.

Through its Financial Plan, the City will link resources with results by:

1. Identifying community needs for essential services.

2. Organizing the programs required to provide these essential services.

3. Establishing program policies and goals, which define the nature and level of program services required.

4. Identifying activities performed in delivering program services.

5. Proposing objectives for improving the delivery of program services.

6. Identifying and appropriating the resources required to perform program activities and accomplish program objectives.

7. Setting standards to measure and evaluate the:
a. Output of program activities.
b. Accomplishment of program objectives.
c. Expenditure of program appropriations.

B. One-Year Budget.

The City will continue using a one-year financial plan, emphasizing long-range planning and effective program management. The benefits include:

1. Reinforcing the importance of long-range planning in managing the City's fiscal affairs.

2. Concentrating on developing and budgeting for the accomplishment of significant objectives.

3. Establishing realistic timeframe for achieving objectives.

4. Creating a proactive budget that provides for stable operations and assures the City's long- term fiscal health.

5. Promoting more orderly spending patterns.

6. Reducing the amount of time and resources allocated to preparing annual budgets.

C. Measurable Objectives.

The financial plan will establish measurable program objectives and allow reasonable time to accomplish those objectives.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 4

D. Operating Carryover.

Operating program appropriations not spent during the first fiscal year may be carried over for specific purposes into the second fiscal year with the approval of the City Manager.

E. Goal Status Reports.

The status of major program objectives will be formally reported to the Council on an ongoing, periodic basis.

F. Mid-Year Budget Reviews.

The Council will formally review the City’s fiscal condition, and amend appropriations, if necessary, six months after the beginning of each fiscal year.

G. Balanced Budget.

The City will maintain a balanced budget. This means that:

1. Operating revenues must fully cover operating expenditures, including debt service.

2. Ending fund balance (or working capital in the enterprise funds) must meet minimum policy levels. For the general and enterprise funds, this level has been established at 20% of operating expenditures.

Under this policy, it is allowable for total expenditures to exceed revenues in a given year; however, in this situation, beginning fund balance can only be used to fund capital improvement plan projects, or other “one-time,” non-recurring expenditures.

FINANCIAL REPORTING AND BUDGET ADMINISTRATION
A. Annual Reporting.

The City will prepare annual financial statements as follows:

1. In accordance with Municipal Code requirements, the City will contract for an annual audit by a qualified independent certified public accountant. The City will strive for an unqualified auditors’ opinion.

2. The City will use accounting principles generally accepted in the United States of America (USGAAP) in preparing its annual financial statements, and will strive to meet the requirements of the Government Finance Officers Association (GFOA)’s Award for Excellence in Financial Reporting program.

3. The City will issue audited financial statements within 180 days after year-end.

B. Interim Reporting.

The City will prepare and issue timely interim reports on the City’s fiscal status to the Council and staff.

This includes: on-line access to the City’s financial management system by City staff; monthly reports to program managers; more formal quarterly reports to the Council and Department Heads; mid-year budget reviews; and interim annual reports.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 5

C. Budget Administration
As set forth in the City Code, the Council may amend supplement the budget at any time after is adoption by the majority vote of the Council members. The City Manager has the authority to make administrative adjustments to the budget as long as those changes will not have significant policy impact nor affect budgeted year-end fund balances.

GENERAL REVENUE MANAGEMENT
A. Diversified and Stable Base.

The City will seek to maintain a diversified and stable revenue base to protect it from short-term fluctuations in any one revenue source.

B. Long-term Focus.

To emphasize and facilitate long-range financial planning, the City will maintain current projections of revenue for the succeeding five years.

C. Current Revenues for Current Uses.

The City will make all current expenditures with current revenues, avoiding procedures that balance current budgets by postponing needed expenditures, accruing future revenues, or rolling over short- term debt.

D. Interfund Transfers and Loans.

In order to achieve important public policy goals, the City has established various special revenue, capital project, debt service and enterprise funds to account for revenues whose use should be restricted to certain activities. Accordingly, each fund exists as a separate financing entity from other funds, with its own revenue sources, expenditures and fund equity. Any transfers between funds for operating purposes are clearly set forth in the Financial Plan, and can only be made by the Director of Administrative Services in accordance with the adopted budget. These operating transfers, under which financial resources are transferred from one fund to another, are distinctly different from interfund borrowings, which are usually made for temporary cash flow reasons, and are not intended to result in a transfer of financial resources by the end of the fiscal year.

In summary, interfund transfers result in a change in fund equity; interfund borrowings do not, as the intent is to repay in the loan in the near term.

From time-to-time, interfund borrowings may be appropriate; however, these are subject to the following criteria in ensuring that the fiduciary purpose of the fund is met:

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 6

1. The Director of Administrative Services is authorized to approve temporary interfund borrowings for cash flow purposes whenever the cash shortfall is expected to be resolved within 45 days. The most common use of interfund borrowing under this circumstance is for grant programs like the Community Development Block Grant, where costs are incurred before drawdowns are initiated and received. However, receipt of funds is typically received shortly after the request for funds has been made.

2. Any other interfund borrowings for cash flow or other purposes require case-by- case approval by the Council.

3. Any transfers between funds where reimbursement is not expected within one fiscal year shall not be recorded as interfund borrowings; they shall be recorded as interfund operating transfers that affect equity by moving financial resources from one fund to another.

USER FEE COST RECOVERY GOALS
A. Ongoing Review
Fees will be reviewed and updated on an ongoing basis to ensure that they keep pace with changes in the cost-of-living as well as changes in methods or levels of service delivery. In implementing this goal, a comprehensive analysis of City costs and fees should be made at least every five years. In the interim, fees will be adjusted by annual changes in the Consumer Price Index. Fees may be adjusted during this interim period based on supplemental analysis whenever there have been significant changes in the method, level or cost of service delivery
B. User Fee Cost Recovery Levels.

In setting user fees and cost recovery levels, the following factors will be considered:

1. Community-Wide Versus Special Benefit.

The level of user fee cost recovery should consider the community-wide versus special service nature of the program or activity. The use of general-purpose revenues is appropriate for community-wide services, while user fees are appropriate for services that are of special benefit to easily identified individuals or groups.

2. Service Recipient Versus Service Driver.

After considering community-wide versus special benefit of the service, the concept of service recipient versus service driver should also be considered. For example, it could be argued that the applicant is not the beneficiary of the City's development review efforts: the community is the primary beneficiary. However, the applicant is the driver of development review costs, and as such, cost recovery from the applicant is appropriate.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 7

3. Effect of Pricing on the Demand for Services.

The level of cost recovery and related pricing of services can significantly affect the demand and subsequent level of services provided. At full cost recovery, this has the specific advantage of ensuring that the City is providing services for which there is genuinely a market that is not overly-stimulated by artificially low prices. Conversely, high levels of cost recovery will negatively impact the delivery of services to lower income groups. This negative feature is especially pronounced, and works against public policy, if the services are specifically targeted to low-income groups.

4. Feasibility of Collection and Recovery.

Although it may be determined that high level of cost recovery may be appropriate for specific services, it may be impractical or too costly to establish a system to identify and charge the user. Accordingly, the feasibility of assessing and collecting charges should also be considered in developing uses fees, especially if significant program costs are intended to be financed from that source.

C. Factors Favoring Low Cost Recovery Levels
Very low cost recovery levels are appropriate under the following circumstances:

1. There is no intended relationship between the amount paid and the benefit received.

Almost all "social service" programs fall into this category as it is expected that one group will subsidize another.

2. Collecting fees is not cost-effective or will significantly impact the efficient delivery of the service.

3. There is no intent to limit the use of (or entitlement to) the service. Again, most "social service" programs fit into this category as well as many public safety (police and fire) emergency response services. Historically, access to neighborhood and community parks would also fit into this category.

4. The service is non-recurring, generally delivered on a "peak demand" or emergency basis, cannot reasonably be planned for on an individual basis, and is not readily available from a private sector source. Many public safety services also fall into this category.

5. Collecting fees would discourage compliance with regulatory requirements and adherence is primarily self -identified, and as such, failure to comply would not be readily detected by the City. Many small-scale licenses and permits might fall into this category.

D. Factors Favoring High Cost Recovery Levels
The use of service charges as a major source of funding service levels is especially appropriate under the following circumstances:

1. The service is similar to services provided through the private sector.

2. Other private or public sector alternatives could or do exist for the delivery of the service.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 8

3. For equity or demand management purposes, it is intended that there be a direct relationship between the amount paid and the level and cost of the service received.

4. The use of the service is specifically discouraged. Police responses to disturbances or false alarms might fall into this category.

5. The service is regulatory in nature and voluntary compliance is not expected to be the primary method of detecting failure to meet regulatory requirements. Building permit, plan checks, and subdivision review fees for large projects would fall into this category.

E. General Concepts Regarding the Use of Service Charges The following general concepts will be used in developing and implementing service charges:

1. Revenues should not exceed the reasonable cost of providing the service.

2. Cost recovery goals should be based on the total cost of delivering the service, including direct costs, departmental administration costs and organization-wide support costs such as accounting, personnel, information technology, legal services, fleet maintenance and insurance.

3. The method of assessing and collecting fees should be as simple as possible in order to reduce the administrative cost of collection.

4. Rate structures should be sensitive to the "market" for similar services as well as to smaller, infrequent users of the service.

5. A unified approach should be used in determining cost recovery levels for various programs based on the factors discussed above.

F. Low Cost-Recovery Services
Based on the criteria discussed above, the following types of services should have very low cost recovery goals. In selected circumstances, there may be specific activities within the broad scope of services provided that should have user charges associated with them.

However, the primary source of funding for the operation as a whole should be general purpose revenues, not user fees.

1. Delivering public safety emergency response services such as police patrol services and fire suppression.

2. Maintaining and developing public facilities that are provided on a uniform, communitywide basis such as streets, parks and general-purpose buildings.

3. Providing social service programs and economic development activities.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 9

G. Recreation Programs
The following cost recovery policies apply to the City's recreation programs:

1. Cost recovery for activities directed to adults should be relatively high.

2. Cost recovery for activities directed to youth and seniors should be relatively low. In those circumstances where services are similar to those provided in the private sector, cost recovery levels should be higher. Although ability to pay may not be a concern for all youth and senior participants, these are desired program activities, and the cost of determining need may be greater than the cost of providing a uniform service fee structure to all participants. Further, there is a community-wide benefit in encouraging high-levels of participation in youth and senior recreation activities regardless of financial status.

3. Cost recovery goals for recreation activities are set as follows:

High-Range Cost Recovery Activities
(60% to 100%)
a. Adult athletics
b. Banner permit applications
c. Facility rentals (indoor and outdoor; excludes use of facilities for internal City uses) Mid-Range Cost Recovery Activities
(30% to 60%)
d. Classes
e. Holiday in the Plaza
f. Major commercial film permit applications
Low-Range Cost Recovery Activities
(0 to 30%)
g. Aquatics
h. Community gardens
i. Minor commercial film permit applications
j. Skate Park
k. Special events (except for Holiday in the Park)
l. Youth sports
m. Teen services
n. Senior services

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 10

4. For cost recovery activities of less than 100%, there should be a differential in rates between residents and non-residents. However, the Director of Management Services or Recreation is authorized to reduce or eliminate non-resident fee differentials when it can be demonstrated that:
a. The fee is reducing attendance.
b. And there are no appreciable expenditure savings from the reduced attendance.

5. Charges will be assessed for use of rooms, pools, gymnasiums, ball fields, special-use areas, and recreation equipment for activities not sponsored or co-sponsored by the City. Such charges will generally conform to the fee guidelines described above. However, the Director of Management Services or Recreation is authorized to charge fees that are closer to full cost recovery for facilities that are heavily used at peak times and include a majority of non-resident users.

6. A vendor charge of at least 10 percent of gross income will be assessed from individuals or organizations using City facilities for moneymaking activities.

7. Director of Management Services or Recreation is authorized to offer reduced fees such as introductory rates, family discounts and coupon discounts on a pilot basis (not to exceed 18 months) to promote new recreation programs or resurrect existing ones.

8. The Parks or Recreation Departments will consider waiving fees only when the City Manager determines in writing that an undue hardship exists.

H. Development Review Programs
The following cost recovery policies apply to the development review programs:

1. Services provided under this category include:
a. Planning (planned development permits, tentative tract and parcel maps, rezonings, general plan amendments, variances, use permits).
b. Building and safety (building permits, structural plan checks, inspections). c. Engineering (public improvement plan checks, inspections, subdivision requirements, encroachments).
d. Fire plan check.

2. Cost recovery for these services should generally be very high. In most instances, the City's cost recovery goal should be 100%.

3. However, in charging high cost recovery levels, the City needs to clearly establish and articulate standards for its performance in reviewing developer applications to ensure that there is “value for cost.”

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 11

I. Comparability With Other Communities
In setting user fees, the City will consider fees charged by other agencies in accordance with the following criteria:

1. Surveying the comparability of the City's fees to other communities provides useful background information in setting fees for several reasons:

a. They reflect the "market" for these fees and can assist in assessing the reasonableness of Hollister’s fees.
b. If prudently analyzed, they can serve as a benchmark for how cost effectively Hollister provides its services.

2. However, fee surveys should never be the sole or primary criteria in setting City fees as there are many factors that affect how and why other communities have set their fees at their levels. For example:
a. What level of cost recovery is their fee intended to achieve compared with our cost recovery objectives?
b. What costs have been considered in computing the fees? c. When was the last time that their fees were comprehensively evaluated? d. What level of service do they provide compared with our service or performance standards? e. Is their rate structure significantly different than ours and what is it intended to achieve?

3. These can be very difficult questions to address in fairly evaluating fees among different communities.

As such, the comparability of our fees to other communities should be one factor among many that is considered in setting City fees.

ENTERPRISE FUND FEES AND RATES

A. Water, Sewer, Street Sweeping, Airport, and Briggs Building.

The City will set fees and rates at levels which fully cover the total direct and indirect costs— including operations, capital outlay, and debt service—of the following enterprise programs: water, sewer, street sweeping, airport, and Brigg’s building.

B. Ongoing Rate Review.

The City will review and adjust enterprise fees and rate structures as required to ensure that they remain appropriate and equitable.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 12

REVENUE DISTRIBUTION

The Council recognizes that USGAAP for state and local governments discourage the “earmarking” of General Fund revenues, and accordingly, the practice of designating General Fund revenues for specific programs should be minimized in the City's management of its fiscal affairs. Approval of the following revenue distribution policies does not prevent the Council from directing General Fund resources to other functions and programs as necessary.

A. Property Taxes.

With the passage of Proposition 13 on June 6, 1978, California cities no longer can set their own property tax rates. In addition to limiting annual increases in market value, placing a ceiling on voter approved indebtedness, and redefining assessed valuations, Proposition 13 established a maximum county-wide levy for general revenue purposes of 1% of market value. Under subsequent state legislation, which adopted formulas for the distribution of this countywide levy, the City now receives a percentage of total property tax revenues collected countywide as determined by the State and administered by the County Auditor-Controller. Accordingly, while property revenues are often thought of local revenue sources, in essence they are State revenue sources, since the State controls their use and allocation. All property tax revenues are now accounted for in the General Fund.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 13

B. Gasoline Tax Subventions.

All gasoline tax revenues (which are restricted by the State for street-related purposes) will be used for maintenance activities.

C. Transportation Development Act (TDA) Revenues.

All TDA revenues will be allocated to alternative transportation programs, including regional and municipal transit systems, bikeway improvements, and other programs or projects designed to reduce automobile usage. Because TDA revenues will not be allocated for street purposes, it is expected that alternative transportation programs (in conjunction with other state or federal grants for this purpose) will be self-supporting from TDA revenues.

D. Parking Fines.

All parking fine revenues will be allocated to the general fund.

INVESTMENTS
A. Responsibility.

Investments and cash management are the responsibility of the Director of Administrative Services.

B. Investment Objective.

The City's primary investment objective is to achieve a reasonable rate of return while minimizing the potential for capital losses arising from market changes or issuer default. Accordingly, the following factors will be considered in priority order in determining individual investment placements:

1. Safety

2. Liquidity

3. Yield
C. Tax and Revenue Anticipation Notes: Not for Investment Purposes. There is an appropriate role for tax and revenue anticipation notes (TRANS) in meeting legitimate short-term cash needs within the fiscal year. However, many agencies issue TRANS as a routine business practice, not solely for cash flow purposes, but to capitalize on the favorable difference between the interest cost of issuing TRANS as a tax preferred security and the interest yields on them if re-invested at full market rates. As part of its cash flow management and investment strategy, the City will only issue TRANS or other forms of short-term debt if necessary to meet demonstrated cash flow needs; TRANS or any other form of short-term debt financing will not be issued for investment purposes. As long as the City maintains its current policy of maintaining fund/working capital balances that are 20% of operating expenditures, it is unlikely that the City would need to issue TRANS for cash flow purposes except in very unusual circumstances.

D. Selecting Maturity Dates.

The City will strive to keep all idle cash balances fully invested through daily projections of cash flow requirements. To avoid forced liquidations and losses of investment earnings, cash flow and future requirements will be the primary consideration when selecting maturities.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 14

E. Diversification
As the market and the City’s Investment portfolio change, care will be taken to maintain a healthy balance of investment types and maturities.

F. Authorized Investments
The City will invest only in those instruments authorized by the California Government Code Section 53601. The City will not invest in stock, will not speculate and will not deal in futures or options. The investment market is highly volatile and continually offers new and creative opportunities for enhancing interest earnings. Accordingly, the City will thoroughly investigate any new investment vehicles before committing City funds to them.

G. Authorized Institutions
Current financial statements will be maintained for each institution in which cash is invested. Investments will be limited to 20 percent of the total net worth of any institution and may be reduced further or refused altogether if an institution’s financial situation becomes unhealthy.

H. Consolidated Portfolio

In order to maximize yields from its overall portfolio, the City will consolidate cash balances from all funds for investment purposes, and will allocate investment earnings to each fund in accordance with USGAAP.

I. Safekeeping.

Ownership of the City’s investment securities will be protected through third-party custodial safekeeping.

J. Investment Management Plan.

The City Treasurer will develop and maintain an Investment Management Plan that addresses the City’s administration of its portfolio, including investment strategies, practices and procedures.

K. Finance Oversight Committee

The City will develop a Finance Oversight Committee. This committee will be responsible for reviewing the City’s portfolio on an ongoing basis to determine compliance with the City’s investment policies and for making recommendations regarding investment management practices. Members should include the Mayor, one Councilmember, the City Manager, Director of Administrative Services, and the City Treasurer.

L. Reporting.

The City Treasurer will develop and maintain a comprehensive, well-documented investment reporting system, which will comply with Government Code Section 53607. This reporting system will provide the Council and the Finance Oversight Committee with appropriate investment performance information.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 15

APPROPRIATIONS LIMITATION
A. The Council will annually adopt a resolution establishing the City's appropriations limit calculated in accordance with Article XIII-B of the Constitution of the State of California, Section 7900 of the State of California Government Code, and any other voter approved amendments or state legislation that affect the City's appropriations limit.

B. The supporting documentation used in calculating the City's appropriations limit and projected appropriations subject to the limit will be available for public and Council review at least 10 days before Council consideration of a resolution to adopt an appropriations limit. The Council will generally consider this resolution in connection with final approval of the budget.

C. The City will strive to develop revenue sources, both new and existing, which are considered non-tax proceeds in calculating its appropriations subject to limitation.

D. The City will annually review user fees and charges and report to the Council the amount of program subsidy, if any, that is being provided by the General or Enterprise Funds.

E. The City will actively support legislation or initiatives sponsored or approved by League of California Cities which would modify Article XIII-B of the Constitution in a manner which would allow the City to retain projected tax revenues resulting from growth in the local economy for use as determined by the Council.

F. The City will seek voter approval to amend its appropriation limit at such time that tax proceeds are in excess of allowable limits.

FUND BALANCE AND RESERVES
A. Minimum Fund and Working Capital Balances.

The City will maintain a minimum fund balance of at least 20% of operating expenditures in the General Fund and a minimum working capital balance of 20% of operating expenditures in the water, sewer, Brigg’s building, and airport enterprise funds. This is considered the minimum level necessary to maintain the City's credit worthiness and to adequately provide for:

1. Economic uncertainties, local disasters, and other financial hardships or downturns in the local or national economy.

2. Contingencies for unseen operating or capital needs.

3. Cash flow requirements.

B. Future Capital Project Assignments.

The Council may assign specific fund balance levels for future development of capital projects that it has determined to be in the best long-term interests of the City.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 16

C. Other Restrictions.

In addition to the assignments noted above, fund balance levels will be sufficient to meet funding requirements for projects approved in prior years which are carried forward into the new year; debt service restriction requirements; and other restrictions required by contractual obligations, state law, or generally accepted accounting principles.

CAPITAL IMPROVEMENT MANAGEMENT
A. CIP Projects: $20,000 or More.

Construction projects and equipment purchases which cost $20,000 or more will be included in the Capital Improvement Plan (CIP); minor capital outlays of less than $20,000 will be included with the operating program budgets.

B. CIP Purpose.

The purpose of the CIP is to systematically plan, schedule, and finance capital projects to ensure cost- effectiveness as well as conformance with established policies. The CIP is a five-year plan organized into the same functional groupings used for the operating programs. The CIP will reflect a balance between capital replacement projects that repair, replace or enhance existing facilities, equipment or infrastructure; and capital facility projects that significantly expand or add to the City's existing capital assets.

C. Project Manager. Every CIP project will have a project manager who will prepare the project proposal, ensure that required phases are completed on schedule, authorize all project expenditures, ensure that all regulations and laws are observed, and periodically report project status.

D. CIP Review Committee. Headed by the City Manager or designee, this Committee will review project proposals, determine project phasing, recommend project managers, review and evaluate the draft CIP budget document, and report CIP project progress on an ongoing basis.

E. CIP Phases. The CIP will emphasize project planning, with projects progressing through at least two and up to ten of the following phases:

1. Designate. Appropriates funds based on projects designated for funding by the Council through adoption of the Financial Plan.

2. Study. Concept design, site selection, feasibility analysis, schematic design, environmental determination, property appraisals, scheduling, grant application, grant approval, specification preparation for equipment purchases.

3. Environmental Review. EIR preparation, other environmental studies.

4. Real Property Acquisitions. Property acquisition for projects, if necessary.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 17

5. Site Preparation. Demolition, hazardous materials abatements, other preconstruction work.

6. Design. Final design, plan and specification preparation and construction cost estimation.

7. Construction. Construction contracts.

8. Construction Management. Contract project management and inspection, soils and material tests, other support services during construction.

9. Equipment Acquisitions. Vehicles, heavy machinery, computers, office furnishings, other equipment items acquired and installed independently from construction contracts.

10. Debt Service. Installment payments of principal and interest for completed projects funded through debt financings. Expenditures for this project phase are included in the Debt Service section of the Financial Plan. Generally, it will become more difficult for a project to move from one phase to the next. As such, more projects will be studied than will be designed, and more projects will be designed than will be constructed or purchased during the term of the CIP.

F. CIP Appropriation.

The City’s annual CIP appropriation for study, design, acquisition, and/or construction is based on the projects designated by the Council through adoption of the Financial Plan. Adoption of the Financial Plan CIP appropriation does not automatically authorize funding for specific project phases. This authorization generally occurs only after the preceding project phase has been completed and approved by the Council and costs for the succeeding phases have been fully developed. Accordingly, project appropriations are generally made when contracts are awarded. If project costs at the time of bid award are less than the budgeted amount, the balance will be unappropriated and returned to fund balance or allocated to another project. If project costs at the time of bid award are greater than budget amounts, five basic options are available:

1. Eliminate the project.

2. Defer the project for consideration to the next Financial Plan period.

3. Rescope or change the phasing of the project to meet the existing budget.

4. Transfer funding from another specified, lower priority project.

5. Appropriate additional resources as necessary from fund balance.

G. CIP Budget Carryover.

Appropriations for CIP projects lapse at year-end. Projects which lapse from lack of project account appropriations may be resubmitted for inclusion in a subsequent CIP.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 18

H. Program Objectives.

Project phases will be listed as objectives in the program narratives of the programs, which manage the projects.

CAPITAL FINANCING AND DEBT MANAGEMENT
A. Capital Financing

1. The City will consider the use of debt financing only for one-time capital improvement projects and vehicle leases and only under the following circumstances:
a. When the project’s useful life will exceed the term of the financing. b. When project revenues or specific resources will be sufficient to service the long-term debt.

2. Debt financing will not be considered appropriate for any recurring purpose such as current operating and maintenance expenditures. The issuance of short-term instruments such as revenue, tax or bond anticipation notes is excluded from this limitation. (See Investment Policy)

3. Capital improvements will be financed primarily through user fees, service charges, assessments, special taxes or developer agreements when benefits can be specifically attributed to users of the facility. Accordingly, development impact fees should be created and implemented at levels sufficient to ensure that new development pays its fair share of the cost of constructing necessary community facilities.

4. Impact fees are a major funding source in financing system improvements. However, revenues from these fees are subject to significant fluctuation based on the rate of new development.

Accordingly, the following guidelines will be followed in designing and building projects funded with impact fees:
a. The availability of impact fees in funding a specific project will be analyzed on a case- by-case basis as plans and specification or contract awards are submitted for City Manager or Council approval.
b. If adequate funds are not available at that time, the Council will make one of two determinations:
• Defer the project until funds are available.
• Based on the high-priority of the project, advance funds from the General Fund, which will be reimbursed as soon as funds become available. Repayment of General Fund advances will be the first use of impact fee funds when they become available.

5. The City will use the following criteria to evaluate pay-as-you-go versus long-term financing in funding capital improvements:

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 19

Factors Favoring Pay-As-You-Go Financing
a. Current revenues and adequate fund balances are available or project phasing can be accomplished.
b. Existing debt levels adversely affect the City's credit rating. c. Market conditions are unstable or present difficulties in marketing.

Factors Favoring Long Term Financing
d. Revenues available for debt service are deemed sufficient and reliable so that long-term financings can be marketed with investment grade credit ratings. e. The project securing the financing is of the type, which will support an investment grade credit rating.
f. Market conditions present favorable interest rates and demand for City financings. g. A project is mandated by state or federal requirements, and resources are insufficient or unavailable.
h. The project is immediately required to meet or relieve capacity needs and current resources are insufficient or unavailable.
i. The life of the project or asset to be financed is 10 years or longer.

B. Debt Management

1. The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.

2. An internal feasibility analysis will be prepared for each long-term financing which analyzes the impact on current and future budgets for debt service and operations. This analysis will also address the reliability of revenues to support debt service.

3. The City will generally conduct financings on a competitive basis. However, negotiated financings may be used due to market volatility or the use of an unusual or complex financing or security structure.

4. The City will seek an investment grade rating (Baa/BBB or greater) on any direct debt and will seek credit enhancements such as letters of credit or insurance when necessary for marketing purposes, availability and cost-effectiveness.

5. The City will monitor all forms of debt annually coincident with the City's Financial Plan preparation and review process and report concerns and remedies, if needed, to the Council.

6. The City will diligently monitor its compliance with bond covenants and ensure its adherence to federal arbitrage regulations.

7. The City will maintain good, ongoing communications with bond rating agencies about its financial condition. The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 20

C. Debt Capacity

1. General Purpose Debt Capacity.

The City will carefully monitor its levels of general purpose debt. Because our general purpose debt capacity is limited, it is important that we only use general purpose debt financing for high- priority projects where we cannot reasonably use other financing methods for two key reasons:
a. Funds borrowed for a project today are not available to fund other projects tomorrow.
b. Funds committed for debt repayment today are not available to fund operations in the future. In evaluating debt capacity, general-purpose annual debt service payments should generally not exceed 10% of General Fund revenues; and in no case should they exceed 15%. Further, direct debt will not exceed 2% of assessed valuation; and no more than 60% of capital improvement outlays will be funded from long-term financings.

2. Enterprise Fund Debt Capacity.

The City will set enterprise fund rates at levels needed to fully cover debt service requirements as well as operations, maintenance, administration, and capital improvement costs. The ability to afford new debt for enterprise operations will be evaluated as an integral part of the City’s rate review and setting process.

D. Independent Disclosure Counsel
The following criteria will be used on a case-by-case basis in determining whether the City should retain the services of an independent disclosure counsel in conjunction with specific project financings:

1. The City will generally not retain the services of an independent disclosure counsel when all of the following circumstances are present:
a. The revenue source for repayment is under the management or control of the City, such as general obligation bonds, revenue bonds, lease-revenue bonds or certificates of participation.
b. The bonds will be rated or insured.

2. The City will consider retaining the services of an independent disclosure counsel when one or more of following circumstances are present:
a. The financing will be negotiated, and the underwriter has not separately engaged an underwriter’s counsel for disclosure purposes.
b. The revenue source for repayment is not under the management or control of the City, such as land-based assessment districts, tax allocation bonds or conduit financings. c. The bonds will not be rated or insured.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 25

d. The City’s financial advisor, bond counsel, or underwriter recommends that the City retain an independent disclosure counsel based on the circumstances of the financing.

E. Land-Based Financings

1. Public Purpose. There will be a clearly articulated public purpose in forming an assessment or special tax district in financing public infrastructure improvements. This should include a finding by the Council as to why this form of financing is preferred over other funding options such as impact fees, reimbursement agreements or direct developer responsibility for the improvements.

2. Eligible Improvements.

Except as otherwise determined by the Council when proceedings for district formation are commenced, preference in financing public improvements through a special tax district shall be given for those public improvements that help achieve clearly identified community facility and infrastructure goals in accordance with adopted facility and infrastructure plans as set forth in key policy documents such as the General Plan, Specific Plan, Facility or Infrastructure Master Plans, or Capital Improvement Plan. Such improvements include study, design, construction, and/or acquisition of:
a. Public safety facilities.
b. Water supply, distribution, and treatment systems.
c. Waste collection and treatment systems.
d. Major transportation system improvements, such as freeway interchanges; bridges; intersection improvements; construction of new or widened arterial or collector streets (including related landscaping and lighting); sidewalks and other pedestrian paths; transit facilities; and bike paths.
e. Storm drainage, creek protection, and flood protection improvements. f. Parks, trails, community centers, and other recreational facilities. g. Open space.
h. Cultural and social service facilities.
i. Other governmental facilities and improvements such as offices, information technology systems and telecommunication systems. School facilities will not be financed except under appropriate joint community facilities agreements or joint exercise of powers agreements between the City and school districts.

3. Active Role.

Even though land-based financings may be a limited obligation of the City, we will play an active role in managing the district. This means that the City will select and retain the financing team, including the financial advisor, bond counsel, trustee, appraiser, disclosure counsel, assessment engineer and underwriter. Any costs incurred by the City in retaining these services will generally be the responsibility

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 26

of the property owners or developer, and will be advanced via a deposit when an application is filed; or will be paid on a contingency fee basis from the proceeds from the bonds.

4. Credit Quality.

When a developer requests a district, the City will carefully evaluate the applicant’s financial plan and ability to carry the project, including the payment of assessments and special taxes during buildout. This may include detailed background, credit and lender checks, and the preparation of independent appraisal reports and market absorption studies. For districts where one property owner accounts for more than 25% of the annual debt service obligation, a letter of credit further securing the financing may be required.

5. Reserve Fund.

A reserve fund should be established in the lesser amount of: the maximum annual debt service; 125% of the annual average debt service; or 10% of the bond proceeds.

6. Value-to-Debt Ratios.

The minimum value to-debt ratio should generally be 4:1. This means the value of the property in the district, with the public improvements, should be at least four times the amount of the assessment or special tax debt. In special circumstances, after conferring and receiving the concurrence of the City’s financial advisor and bond counsel that a lower value-to-debt ratio is financially prudent under the circumstances; the City may consider allowing a value-to-debt ratio of 3:1. The Council should make special findings in this case.

7. Appraisal Methodology.

Determination of value of property in the district shall be based upon the full cash value as shown on the ad valorem assessment roll or upon an appraisal by an independent Member Appraisal Institute (MAI).

The definitions, standards and assumptions to be used for appraisals shall be determined by the City on a case-by-case basis, with input from City consultants and district applicants, and by reference to relevant materials and information promulgated by the State of California, including the Appraisal Standards for Land-Secured Financings prepared by the California Debt and Investment Advisory Commission.

8. Capitalized Interest During Construction.

Decisions to capitalize interest will be made on case-by-case basis, with the intent that if allowed, it should improve the credit quality of the bonds and reduce borrowing costs, benefiting both current and future property owners.

9. Maximum Burden.

Annual assessments (or special taxes in the case of Mello-Roos or similar districts) should generally not exceed 1% of the sales price of the property; and total property taxes, special assessments and special taxes payments collected on the tax roll should generally not exceed 2%.

10. Benefit Apportionment.

Assessments and special taxes will be apportioned according to a formula that is clear, understandable, equitable and reasonably related to the benefit received by—or burden attributed to—each parcel with respect to its financed improvement. Any annual escalation factor should generally not exceed 2%.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 27

11. Special Tax District Administration.

In the case of Mello-Roos or similar special tax districts, the total maximum annual tax should not exceed 110% of annual debt service. The rate and method of apportionment should include a back-up tax in the event of significant changes from the initial development plan, and should include procedures for prepayments.

12. Foreclosure Covenants. In managing administrative costs, the City will establish minimum delinquency amounts per owner, and for the district as a whole, on a case-by-case basis before initiating foreclosure proceedings.

13. Disclosure to Bondholders. In general, each property owner who accounts for more than 10% of the annual debt service or bonded indebtedness must provide ongoing disclosure information annually as described under SEC Rule 15(c)-12.

14. Disclosure to Prospective Purchasers.

Full disclosure about outstanding balances and annual payments should be made by the seller to prospective buyers at the time that the buyer bids on the property. It should not be deferred to after the buyer has made the decision to purchase. When appropriate, applicants or property owners may be required to provide the City with a disclosure plan.

F. Conduit Financings

1. The City will consider requests for conduit financing on a case-by-case basis using the following criteria:
a. The City’s bond counsel will review the terms of the financing, and render an opinion that there will be no liability to the City in issuing the bonds on behalf of the applicant. b. There is a clearly articulated public purpose in providing the conduit financing. c. The applicant is capable of achieving this public purpose.

2. This means that the review of requests for conduit financing will generally be a two step process:
a. First asking the Council if they are interested in considering the request, and establishing the ground rules for evaluating it.
b. And then returning with the results of this evaluation, and recommending approval of appropriate financing documents if warranted.

This two-step approach ensures that the issues are clear for both the City and applicant, and that key policy questions are answered.

3. The work scope necessary to address these issues will vary from request to request, and will have to be determined on a case-by-case basis. Additionally, the City should generally be fully reimbursed for our costs in evaluating the request; however, this should also be determined on a case-by-case basis.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 28

G. Refinancings

1. General Guidelines.

Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities.

Refinancings will be considered (within federal tax law constraints) under the following conditions:
a. There is a net economic benefit.
b. It is needed to modernize covenants that are adversely affecting the City’s financial position or operations.
c. The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources.

2. Standards for Economic Savings.

In general, refinancings for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved. a. Refinancings that produce net present value savings of less than five percent will be considered on a case-by-case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
b. Refinancings with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective.

HUMAN RESOURCE MANAGEMENT
A. Regular Staffing

1. The budget will fully appropriate the resources needed for authorized regular staffing and will limit programs to the regular staffing authorized.

2. Regular employees will be the core work force and the preferred means of staffing ongoing, year-round program activities that should be performed by full-time City employees rather than independent contractors. The City will strive to provide competitive compensation and benefit schedules for its authorized regular work force. Each regular employee will:
a. Fill an authorized regular position.
b. Be assigned to an appropriate bargaining unit.
c. Receive salary and benefits consistent with labor agreements or other compensation plans.

3. To manage the growth of the regular work force and overall staffing costs, the City will follow these procedures:

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 29

a. The Council will authorize all regular positions.
b. The Human Resources Department will coordinate and approve the hiring of all regular and temporary employees.
c. All requests for additional regular positions will include evaluations of:
• The necessity, term and expected results of the proposed activity. • Staffing and materials costs including salary, benefits, equipment, uniforms, clerical support, and facilities.
• The ability of private industry to provide the proposed service. • Additional revenues or cost savings, which may be realized.

4. Periodically, and before any request for additional regular positions, programs will be evaluated to determine if they can be accomplished with fewer regular employees. (See Productivity Review Policy)

5. Staffing and contract service cost ceilings will limit total expenditures for regular employees, temporary employees, and independent contractors hired to provide operating and maintenance services.

B. Temporary Staffing

1. The hiring of temporary employees will not be used as an incremental method for expanding the City's regular work force.

2. Temporary employees include all employees other than regular employees, elected officials, and volunteers. Temporary employees will generally augment regular City staffing as extra-help employees, seasonal employees, contract employees, interns and work-study assistants.

3. The City Manager and Department Heads will encourage the use of temporary rather than regular employees to meet peak workload requirements, fill interim vacancies, and accomplish tasks where less than full-time, year-round staffing is required. Under this guideline, temporary employee hours will generally not exceed 50% of a regular, full-time position (1,000 hours annually). There may be limited circumstances where the use of temporary employees on an ongoing basis in excess of this target may be appropriate due to unique programming or staffing requirements. However, any such exceptions must be approved by the City Manager based on the review and recommendation of the Director of Administrative Services.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 30

4. Contract employees are defined as temporary employees with written contracts approved by the City Manager who may receive approved benefits depending on hourly requirements and the length of their contract. Contract employees will generally be used for medium-term (generally between six months and two years) projects, programs or activities requiring specialized or augmented levels of staffing for a specific period. The services of contract employees will be discontinued upon completion of the assigned project, program or activity. Accordingly, contract employees will not be used for services that are anticipated to be delivered on an ongoing basis.

C. Overtime Management

1. Overtime should be used only when necessary and when other alternatives are not feasible or cost effective.

2. All overtime must be pre-authorized by a department head or delegate unless it is assumed pre-approved by its nature. For example, overtime that results when an employee is assigned to standby and/or must respond to an emergency or complete an emergency response.

3. Departmental operating budgets should reflect anticipated annual overtime costs and departments will regularly monitor overtime use and expenditures.

4. When considering the addition of regular or temporary staffing, the use of overtime as an alternative will be considered. The department will take into account:
a. The duration that additional staff resources may be needed. b. The cost of overtime versus the cost of additional staff. c. The skills and abilities of current staff.
d. Training costs associated with hiring additional staff. e. The impact of overtime on existing staff.

D. Independent Contractors
Independent contractors are not City employees. They may be used in two situations:

1. Short-term, peak workload assignments to be accomplished using personnel contracted through an outside temporary employment agency (OEA). In this situation, it is anticipated that City staff will closely monitor the work of OEA employees and minimal training will be required. However, they will always be considered the employees of the OEA and not the City. All placements through an OEA will be coordinated through the Human Resources Department and subject to the approval of the Director of Administrative Services.

CITY OF HOLLISTER, CALIFORNIA
Fiscal and Budget Policies
pg. 31

2. Construction of public works projects and delivery of operating, maintenance, or specialized professional services not routinely performed by City employees. Such services will be provided without close supervision by City staff, and the required methods, skills and equipment will generally be determined and provided by the contractor. Contract awards will be guided by the City's purchasing policies and procedures. (See Contracting for Services Policy)

PRODUCTIVITY
The City will constantly monitor and review our methods of operation to ensure that services continue to be delivered in the most cost-effective manner possible. This review process encompasses a wide range of productivity issues, including: A. Analyzing systems and procedures to identify and remove unnecessary review requirements.

A. Evaluating the ability of new technologies and related capital investments to improve productivity.

B. Developing the skills and abilities of all City employees.

C. Developing and implementing appropriate methods of recognizing and rewarding exceptional employee performance.

D. Evaluating the ability of the private sector to perform the same level of service at a lower cost.

E. Periodic formal reviews of operations on a systematic, ongoing basis.

F. Maintaining a decentralized approach in managing the City's support service functions.

Although some level of centralization is necessary for review and control purposes, decentralization supports productivity by:

1. Encouraging accountability by delegating responsibility to the lowest possible level.

2. Stimulating creativity, innovation and individual initiative.

3. Reducing the administrative costs of operation by eliminating unnecessary review procedures.

4. Improving the organization's ability to respond to changing needs, and identify and implement cost-saving programs.

5. Assigning responsibility for effective operations and citizen responsiveness to the department.

CONTRACTING FOR SERVICES
A. General Policy Guidelines

1. Contracting with the private sector for the delivery of services provides the City with a significant opportunity for cost containment and productivity enhancements. As such, the City is committed to using private sector resources in delivering municipal services as a key element in our continuing efforts to provide cost-effective programs.

CITY OF HOLLISTER, CALIFORNIA
pg. 32

2. Private sector contracting approaches under this policy include construction projects, professional services, outside employment agencies and ongoing operating and maintenance services.

3. In evaluating the costs of private sector contracts compared with in-house performance of the service, indirect, direct, and contract administration costs of the City will be identified and considered.

4. Whenever private sector providers are available and can meet established service levels, they will be seriously considered as viable service delivery alternatives using the evaluation criteria outlined below.

5. For programs and activities currently provided by City employees, conversions to contract services will generally be made through attrition, reassignment or absorption by the contractor.

B. Evaluation Criteria
Within the general policy guidelines stated above, the cost-effectiveness of contract services in meeting established service levels will be determined on a case-by-case basis using the following criteria:

1. Is a sufficient private sector market available to competitively deliver this service and assure a reasonable range of alternative service providers?

2. Can the contract be effectively and efficiently administered?

3. What are the consequences if the contractor fails to perform, and can the contract reasonably be written to compensate the City for any such damages?

4. Can a private sector contractor better respond to expansions, contractions or special requirements of the service?

5. Can the work scope be sufficiently defined to ensure that competing proposals can be fairly and fully evaluated, as well as the contractor's performance after bid award?

6. Does the use of contract services provide us with an opportunity to redefine service levels?

7. Will the contract limit our ability to deliver emergency or other high priority services?

8. Overall, can the City successfully delegate the performance of the service but still retain accountability and responsibility for its delivery?

pg. 33

CITY OF HOLLISTER

GLOSSARY OF TERMS

GLOSSARY OF TERMS
pg. 34

ACCOUNTS PAYABLE. A short-term liability account reflecting amounts owed to private persons or organizations for goods and services received by a government.

ACCOUNTS RECEIVABLE. An asset account reflecting amounts due from private persons or organizations for goods and services furnished by a government (but not including amounts due from other funds or other governments).

ACCRUAL BASIS. The recording of the financial effects on a government of transactions and other events and circumstances that have cash consequences for the government in the periods in which those transactions, events and circumstances occur, rather than only in the periods in which cash is received or paid by the government.

ACCUMULATED DEPRECIATION. A contra-asset account used to report the accumulation of periodic credits to reflect the expiration of the estimated service life of capital assets.

ADVANCE FROM OTHER FUNDS. A liability account used to record noncurrent portions of a long- term debt owed by one fund to another fund within the same reporting entity. See DUE TO OTHER FUNDS and INTERFUND RECEIVABLE/PAYABLE.

ADVANCE TO OTHER FUNDS. An asset account used to record noncurrent portions of a long-term loan from one fund to another fund within the same reporting entity. See DUE FROM OTHER FUNDS.

AGENCY FUND. A fund normally used to account for assets held by a government as an agent for individuals, private organizations or other governments and/or other funds.

AMORTIZATION. (1) The portion of the cost of a limited-life or intangible asset charged as an expense during a particular period. (2) The reduction of debt by regular payments of principal and interest sufficient to retire the debt by maturity.

APPROPRIATION. A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation usually is limited in amount and time it may be expended.

ASSESSED VALUATION. A valuation set upon real estate or other property by a government as a basis for levying taxes.

AUDITOR’S REPORT. In the context of a financial audit, a statement by the auditor describing the scope of the audit and the auditing standards applied in the examination, and setting forth the auditor's opinion on the fairness of presentation of the financial information in conformity with GAAP or some other comprehensive basis of accounting.

BALANCE SHEET. The financial statement disclosing the assets, liabilities and equity of an entity at a specified date in conformity with GAAP.

GLOSSARY OF TERMS
pg. 35

BASIC FINANCIAL STATEMENTS (BFS). The minimum combination of financial statements and note disclosures required for fair presentation in conformity with GAAP. Basic financial statements have three components: government-wide financial statements, fund financial statements and notes to the financial statements.

BASIS OF ACCOUNTING. A term used to refer to when revenues, expenditures, expenses, and transfers - and the related assets and liabilities are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the cash or the accrual method.

BUDGET. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body.

BUDGETARY CONTROL. The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues.

CAPITAL ASSETS. Long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Capital assets include buildings, equipment, and improvements other than buildings, land and infrastructure. In the private sector, these assets are referred to most often as property, plant and equipment.

CAPITAL EXPENDITURES. Expenditures resulting in the acquisition of or addition to the government's general capital assets.

CAPITALIZATION POLICY. The criteria used by a government to determine which outlays should be reported as capital assets.

CAPITAL LEASE. An agreement that conveys the right to use property, plant or equipment, usually for a stated period of time. See LEASE-PURCHASE AGREEMENTS.

CAPITAL PROJECTS FUND. A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds).

CASH BASIS. A basis of accounting under which transactions are recognized only when cash is received or disbursed.

CASH WITH FISCAL AGENT. An asset account reflecting deposits with fiscal agents, such as commercial banks, for the payment of bond principal and interest.

CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING PROGRAM. A voluntary program administered by the GFOA to encourage governments to publish efficiently organized and easily readable CAFR’s and to provide technical assistance and peer recognition to the finance officers preparing them.

GLOSSARY OF TERMS
pg. 36

CHANGE IN THE FAIR VALUE OF INVESTMENTS. The difference between the fair value of investments at the beginning of the year and at the end of the year, taking into consideration investment purchases, sales, and redemptions.

COMPENSATED ABSENCES. Absences, such as vacation, illness and holidays, for which it is expected employees will be paid. The term does not encompass severance or termination pay, postretirement benefits, deferred compensation or other long-term fringe benefits, such as group insurance and long-term disability pay.

COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR). A financial report that encompasses all funds and component units of the government. The CAFR should contain (a) the basic financial statements and required supplementary information, (b) combining statements to support columns in the basic financial statements that aggregate information from more than one fund or component unit, and (c) individual fund statements as needed. The CAFR is the governmental unit’s official annual report and also should contain introductory information, schedules necessary to demonstrate compliance with finance-related legal and contractual provisions, and statistical data.

CONCENTRATION OF CREDIT RISK. The risk of loss attributed to the magnitude of a government’s investment in a single issuer.

CONTINGENT LIABILITY. Items that may become liabilities as a result of conditions undetermined at a given date, such as guarantees, pending lawsuits, judgments under appeal, unsettled disputed claims, unfilled purchase orders and uncompleted contracts. Contingent liabilities should be disclosed within the financial statements (including the notes) when there is a reasonable possibility a loss may have been incurred. Guarantees, however, should be disclosed even though the possibility of loss may be remote.

CREDIT RISK. The risk that an issuer or a counter-party to an investment will not fulfill its obligations.

CURRENT FINANCIAL RESOURCES MEASUREMENT FOCUS. Measurement focus according to which the aim of a set of financial statements is to report the near-term (current) inflows, outflows, and balances of expendable (spendable) financial resources. The current financial resources measurement focus is unique to accounting and financial reporting for state and local governments and is used solely for reporting the financial position and results of operations of governmental funds.

DEBT. An obligation resulting from the borrowing of money or from the purchase of goods and services.

Debts of governments include bonds, time warrants and notes.

DEBT SERVICE FUND. A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.

DEFERRED CHARGES. Expenditures that are not chargeable to the fiscal period in which they were made but that are carried as an asset on the balance sheet, pending amortization or other disposition (e.g. bond issuance costs). Deferred charges differ from prepaid items in that they usually extend over a long period of time (more than five years) and are not regularly recurring costs of operation.

GLOSSARY OF TERMS
pg. 37

DEFERRED REVENUE. Resource inflows that do not yet meet the criteria for revenue recognition.

Unearned amounts are always reported as deferred revenue. In governmental funds, earned amounts also are reported as deferred revenue until they are available to liquidate liabilities of the current period.

DEFICIT. (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period or, in the case of proprietary funds, the excess of expenses over revenues during an accounting period.

DEFINED BENEFIT PENSION PLAN. A pension plan having terms that specify the amount of pension benefits to be provided at a future date or after a certain period of time; the amount specified usually is a function of one or more factors such as age, years of service, and compensation.

DEPRECIATION. (1) Expiration in the service life of capital assets, other than wasting assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy and obsolescence. (2) The portion of the cost of a capital asset, other than a wasting asset, charged as an expense during a particular period. In accounting for depreciation, the cost of a capital asset, less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately charged off as an expense.

DUE FROM OTHER FUNDS. An asset account used to indicate amounts owed to a particular fund by another fund for goods sold or services rendered. This account includes only short-term obligations on open account, not interfund loans.

DUE TO OTHER FUNDS. A liability account reflecting amounts owed by a particular fund to another fund for goods sold or services rendered. These amounts include only short-term obligations on open account, not interfund loans.

ECONOMIC RESOURCES MEASUREMENT FOCUS. Measurement focus under which the aim of a set of financial statements is to report all inflows, outflows, and balances affecting or reflecting an entity’s net assets. The economic resources measurement focus is used for proprietary and fiduciary funds, as well as for government-wide financial reporting. It is also used by business enterprises in the private sector.

ENCUMBRANCES. Commitments related to unperformed (executory) contracts for goods or services.

Used in budgeting, encumbrances are not GAAP expenditures or liabilities, but represent the estimated amount of expenditures ultimately to result if unperformed contracts in process are completed.

ENTERPRISE FUND. Proprietary fund type used to report an activity for which a fee is charged to external users for goods and services.

EXPENDITURE-DRIVEN GRANTS. Government-mandated or voluntary nonexchange transactions in which expenditure is the prime factor for determining eligibility. Also referred to as reimbursement grants.

EXCHANGE-LIKE TRANSACTION. Transaction in which there is an identifiable exchange between the reporting government and another party, but the values exchanged may not be quite equal or the direct benefits of the exchange may not be exclusively for the parties to the exchange.

GLOSSARY OF TERMS
pg. 38

EXPENDITURES. Decreases in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service and capital outlays, and intergovernmental grants, entitlement and shared revenues.

EXPENSES. Outflows or other using up of assets or incurrences of liabilities (or a combination of both) from delivering or producing goods, rendering services or carrying out other activities that constitute the entity's ongoing major or central operations.

EXTERNAL AUDITORS. Independent auditors typically engaged to conduct an audit of a government’s financial statements.

EXTERNAL INVESTMENT POOL. An arrangement that commingles (pools) the moneys of more than one legally separate entity and invests, on the participants’ behalf, in an investment portfolio; one or more of the participants is not part of the sponsors reporting entity. An external investment pool can be sponsored by an individual government, jointly by more than one government, or by a nongovernmental entity. An investment pool that is sponsored by an individual state or local government is an external investment pool if it includes participation by a legally separate entity that is not part of the same reporting entity as the sponsoring government. If a government-sponsored pool includes only the primary government and its component units, it is an internal investment pool and not an external investment pool.

FAIR VALUE. The amount at which a financial instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale.

FEDERAL DEPOSIT INSURANCE CORPORATION. A corporation created by the federal government that insures deposits in banks and savings associations.

FIDUCIARY FUNDS. The trust and agency funds used to account for assets held by a government unit in a trustee capacity or as an agent for individuals, private organizations, other government units and/or other funds.

FINANCIAL RESOURCES. Resources that are or will become available for spending. Financial resources include cash and resources ordinarily expected to be converted to cash (e.g. receivables, investments). Financial resources may also include inventories and pre-paids (because they obviate the need to expend current available resources).

FISCAL AGENT. A fiduciary agent, usually a bank or county treasurer, who performs the function of paying debt principal and interest when due.

FOREIGN EXCHANGE RISK. The risk that changes in exchange rate will adversely affect the fair value of an investment or a deposit.

FUND. A fiscal and accounting entity with a self-balancing set of accounts in which cash and other financial resources, all related liabilities and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations.

GLOSSARY OF TERMS
pg. 39

FUND BALANCE. The difference between fund assets and fund liabilities of governmental and similar trust funds.

FUND FINANCIAL STATEMENTS. Basic financial statements presented on the basis of funds. Term used in contrast with government-wide financial statements.

FUND TYPE. Any one of seven categories into which all funds are classified in governmental accounting. The seven fund types are: general, special revenue, debt service, capital projects, enterprise, internal service, and trust and agency.

GENERAL REVENUES. All revenues that are not required to be reported as program revenues. All taxes, even those that are levied for a specific purpose, are general revenues and should be reported by type of tax – for example, property tax, sales tax, and transient occupancy tax. All other nontax revenues (including interest, grants and contributions) that do not meet the criteria to be reported as program revenues should also be reported as general revenues.

GENERAL FUND. The general fund is one of five governmental fund types and typically serves as the chief operating fund of the government. The general fund is used to account for all financial resources except those required to be accounted for in another fund.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). The conventions, rules, and procedures that serve as the norm for the fair presentation of financial statements. The various sources of GAAP for state and local governments are set forth by SAS No. 69, The Meaning of “Present Fairly in Conformity with Generally Accepted Accounting Principles” in the Independent Auditor’s Report.

GOVERNMENTAL ACCOUNTING. The composite activity of analyzing, recording, summarizing, reporting and interpreting the financial transactions of governments.

GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB). The ultimate authoritative accounting and financial reporting standard-setting body for state and local governments. The GASB was established in June 1984 to replace the National Council on Governmental Accounting (NCGA).

GOVERNMENTAL FUNDS. Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds and permanent funds.

GOVERNMENT-WIDE FINANCIAL STATEMENTS. Financial statements that incorporate all of a government’s governmental and business-type activities, as well as its nonfiduciary component units.

There are two basic government-wide financial statements: the statement of net assets and the statement of net activities. Both basic governmental financial statements are presented using the economic resources measurement focus and the accrual basis of accounting.

INFRASTRUCTURE. Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Examples of infrastructure assets include roads, bridges, tunnels, drainage systems, water and sewer systems, dams and lighting systems.

GLOSSARY OF TERMS
pg. 40

INTEREST RATE RISK. The risk that changes in interest rates will adversely affect the fair value of an investment or a deposit.

INTERFUND RECEIVABLE/PAYABLE. Short-term loans made by one fund to another, or the current portion of an advance to or from another fund.

INTERFUND TRANSFERS. Flow of assets (such as cash or goods) between funds and blended component units of the primary government without equivalent flows of assets in return and without a requirement for payment.

INTERNAL SERVICE FUND. A fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a government, or to other governments, on a cost-reimbursement basis.

JOINT VENTURE. A legal entity or other contractual arrangement in which a government participates as a separate and specific activity for the benefit of the public or service recipients and in which the government retains an ongoing financial interest.

LAPSE. As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate appropriations and continuing appropriations, an appropriation is made for a certain period of time. At the end of this period, any unexpended or unencumbered balance thereof lapses, unless otherwise provided by law.

LEASE-PURCHASE AGREEMENTS. Contractual agreements that are termed leases, but that in substance are purchase contracts.

LEGAL LEVEL OF BUDGETARY CONTROL. The level at which spending in excess of budgeted amounts would be a violation of law.

LEVEL OF BUDGETARY CONTROL. The level at which a government’s management may not reallocate resources without special approval from the legislative body.

LIABILITIES. Probable future sacrifices of economic benefits, arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.

LOANS RECEIVABLE. An asset account reflecting amounts loaned to individuals or organizations external to a government, including notes taken as security for such loans. Loans to other funds and governments should be recorded and reported separately.

MAJOR FUND. A governmental fund or enterprise fund reported as a separate column in the basic fund financial statements. The general fund is always a major fund. Otherwise, major funds are funds whose revenues/expenditures, assets or liabilities are at least 10 percent of corresponding totals for all government or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds for the same item. Any other government or enterprise fund may be reported as a major fund if the government’s officials believe that fund is particularly important to financial statement users.

GLOSSARY OF TERMS
pg. 41

MANAGEMENT’S DISCUSSION AND ANALYSIS. A component of required supplementary information used to introduce the basic financial statements and to provide an analytical overview of the government’s financial activities.

MEASUREMENT FOCUS. A way of presenting an entity’s financial performance and position by considering which resources are measured (financial or economic) and when the effects of transactions or events involving those resources are recognized (the basis of accounting). The measurement focus of government-wide financial statements, proprietary fund financial statements and fiduciary fund financial statements is economic resources. The measurement focus of governmental fund financial statements is current financial resources.

MODIFIED ACCRUAL BASIS. The accrual basis of accounting adapted to the governmental fund-type measurement focus. Under it, revenues and other financial resource increments (e.g. bond issue proceeds) are recognized when they become susceptible to accrual, that is when they become both "measurable" and "available to finance expenditures of the current period." "Available" means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Generally, expenditures are recognized when the fund liability is incurred. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting.

OTHER FINANCING SOURCES. An increase in current financial resources that is reported separately from revenues to avoid distorting revenue trends. The use of the other financing sources category is limited to items so classified by GAAP.

OPERATING LEASE. A lease dose not transfer ownership rights, risks and rewards from the lessor to the lessee, the lease is called an operation lease and is similar to a rental.

OTHER FINANCING USES. A decrease in current financial resources that is reported separately from expenditures to avoid distorting expenditure trends. The use of other financing uses category is limited to items so classified by GAAP.

OVERLAPPING DEBT. The proportionate share property within each government must bear of the debts of all local governments located wholly or in part within the geographic boundaries of the reporting government. Except for special assessment debt, the amount of debt of each unit applicable to the reporting unit is arrived at by (1) determining what percentage of the total assessed value of the overlapping jurisdiction lies within the limits of the reporting unit, and (2) applying this percentage to the total debt of the overlapping jurisdiction. Special assessment debt is allocated on the basis of the ratio of assessment receivable in each jurisdiction, which will be used wholly or in part to pay off the debt, to total assessments receivable, which will be used wholly or in part for this purpose.

PROGRAM REVENUES. Term used in connection with the government-wide statement of activities.

Revenues that derive directly from the program itself or from parties outside the reporting government’s taxpayers or citizenry, as a whole; they reduce the net cost of the function to be financed from the government’s general revenues.

PROPRIETARY FUNDS. Funds that focus on the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows. There are two different types of proprietary funds: enterprise funds and internal service funds.

GLOSSARY OF TERMS
pg. 42

REBATABLE ARBITRAGE. A term used in connection with the reinvestment of the proceeds of tax- exempt debt. A requirement to remit to the federal government interest revenue in excess of interest costs when the proceeds from the sale of tax-exempt securities are reinvested in a taxable money market instrument with a materially higher yield.

REPORTING ENTITY. The oversight unit and all of its component units, if any, that are combined in the CAFR/BFS.

REQUIRED SUPPLEMENTARY INFORMATION. Consists of statements, schedules, statistical data or other information which, according to the GASB, is necessary to supplement, although not required to be a part of the basic financial statements.

RESERVED FUND BALANCE. The portion of a governmental fund’s net assets that is not available for appropriation.

RESTRICTED ASSETS. Assets whose use is subject to constraints that are either (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation.

RESTRICTED NET ASSETS. A component of net assets calculated by reducing the carrying value of restricted assets by the amount of any related debt outstanding.

RETAINED EARNINGS. An equity account reflecting the accumulated earnings of an enterprise or internal service fund.

REVENUE BONDS. Bonds whose principal and interest are payable exclusively from earnings of an enterprise fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the enterprise fund's property.

RISK MANAGEMENT. All the ways and means used to avoid accidental loss or to reduce its consequences if it does occur.

SELF-INSURANCE. A term often used to describe the retention by an entity of a risk of loss arising out of the ownership of property or from some other cause, instead of transferring that risk to an independent third party through the purchase of an insurance policy. It is sometimes accompanied by the setting aside of assets to fund any related losses. Because no insurance is involved, the term self insurance is a misnomer.

SINGLE AUDIT. An audit performed in accordance with the Single Audit Act of 1997 and Office of Management and Budget’s (OMB) Circular A-133, Audits of State and Local Governments and Non- Profit Organizations. The Single Audit Act allows or requires governments (depending on the amount of federal assistance received) to have one audit performed to meet the needs of all federal agencies.

GLOSSARY OF TERMS
pg. 43

SPECIAL DISTRICT. An independent unit of local government organized to perform a single government function or a restricted number of related functions. Special districts usually have the power to incur debt and levy taxes; however, certain types of special districts are entirely dependent upon enterprise earnings and cannot impose taxes. Examples of special districts are water districts, drainage districts, flood control districts, hospital districts, fire protection districts, transit authorities, port authorities and electric power authorities.

SPECIAL REVENUE FUND. A fund used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes.

TAX AND REVENUE ANTICIPATION NOTES (TRANS). Notes issued in anticipation of the collection of taxes and revenues, usually retirable only from tax collections, and frequently only from the proceeds of the tax and revenues levy whose collection they anticipate.

TRUST FUNDS. Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, other governments and/or other funds.

UNQUALIFIED OPINION. An opinion rendered without reservation by the independent auditor that financial statements are fairly presented.

UNRESTRICTED NET ASSETS. That portion of net assets that is neither restricted not invested in capital assets (net of related debt).

VARIABLE-RATE INVESTMENT. An investment with terms that provide for the adjustment of its interest rate (such as the last day of the month or a calendar quarter) and that, upon each adjustment until the final maturity of the instrument or the period remaining until the principal amount can be recovered through demand, can reasonably be expected to have a fair value that will be unaffected by interest rate changes.

Resolution No. 2025-XX

RESOLUTION No. 2025-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HOLLISTER ADOPTING THE FISCAL YEAR 2025-26 BUDGET, APPROVING THE
FISCAL YEAR 2025-26 APPROPRIATIONS LIMIT, APPROVING THE ESTABLISHMENT OF FUND 172 (PROPOSITION 172) AND
APPROVING THE FISCAL YEAR 2025-26 AUTHORIZED POSITION
SUMMARY.

WHEREAS, the City Council of the City of Hollister held a Public Hearing on June 16, 2025 to review the recommended budget for Fiscal Year 2025-26; and

WHEREAS, copies of all FY 2025-26 budget materials were made available for inspection by the public; and

WHEREAS, on March 17, 2025, the City Council approved of the City’s 5-year Capital Improvement Program (CIP) covering the period of Fiscal Years 2026 – 2030; and

WHEREAS, the CIP includes projects that address safety and health issues, legal requirements, and community and City Council priorities; and

WHEREAS, adopting the FY 2025-26 budget will authorizing spending for programs in the first year of the CIP, covering the period of July 1, 202 5 – June 30, 2026; and

WHEREAS, the City Council will consider funding for future CIP projects as part of budgets in future fiscal years; and

WHEREAS, the City Council received presentations and gave staff direction regarding the development of the Fiscal Year 2025 -26 Budget at City Council meetings on December 2, 2024, February 4, 2025, May 19, 2025, and June 2, 2025 ; and

WHEREAS, Article XIIIB of the Constitution of the State of California (Proposition 4 on the November 6, 1979 ballot) requires governmental jurisdictions to establish appropriation limits each fiscal year; and

WHEREAS, Proposition 111, passed by the voters in June of 1990, expands the choices for making annual adjustments to the appropriations limit based on various growth factors; and

WHEREAS, the City Council has determined that the growth factors of (1) the percentage change in California per capita personal income and (2) the percentage change in the County’s population will be used to create the Fiscal Year 2025-26 appropriation limit; and

WHEREAS, the amount of Operating and Debt Service Appropriations for all funds in the aggregate amount of $130,985,106 covering the period of July 1, 2025 – June 30, 2026 are shown below; and

Resolution No. 2025-XX

Fund Description
FY 2025-26
Appropriation
101 GENERAL FUND 46,474,571$
102 GENERAL FUND CAPITAL IMPROVEMENTS 200,000$
105 MEASURE "W"9,050,000$
175 PROPOSITION 172 268,995$
200 ROAD REPAIR & ACCOUNTABILITY ACT OF 2017 (SB1)750,000$ 203 GAS TAX 1,191,959$
205 PARK DEDICATION 2,311,879$
212 FED AVIATION ADMIN GRANT 1,050,521$
217 SPAY/NEUTER EDUCATION 2,050$
218 MELLO ROOS CFD-1 1,331,104$
221 POLICE S.L.E.S.F. PGM 203,289$
223 OFFICE OF TRAFFIC SAFETY 70,000$
229 4TH OF JULY RALLY 648,250$
231 SB 1186 250$
239 PARKING FUND 100$
262 SIGNAL IMPROV FEE ON FLYN 50$
264 TRAFFIC IMPACT FEES 200$
273 PROP 68 4,064,863$
274 FUELS REDUCTION (21-FP-BEAU-0504) GRANT 435,000$
275 2021-CDBG-NH-2001 2,972,000$
281 SMALL BUSINESS LOAN 5,000$
286 MEASURE "G"2,800,000$
301 AB1600 CIP FIRE IMPACT 738,902$
302 AB1600 CIP POLICE IMPACT 1,197,000$
304 AB1600 CIP TRAFFIC IMPACT 5,714,000$
305 AB1600 CIP SANTA ANA STORM DRAIN 100$
309 JAIL JUVENILE HALL FUND 300,500$
313 CITY HALL/CITY YARD IMPACT FEES 2,500$
505 VET'S BLDG COMM PAVERS 2,000$
506 HELEN ROSS MEMORIAL DONATIONS 460,000$
601 AIRPORT ENTERPRISE FUND 1,673,784$
620 WATER ENTERPRISE FUND 10,764,050$
621 WATER EXPANSION ENT. FUND 655,800$
660 SEWER ENTRPRISE FUND 15,068,846$
661 SEWER EXPANSION ENTPRS 3,352,500$
662 STORM DRAIN 10,260,355$
665 SEWER IND. ENTERPRISE 475,333$
670 STREET SWEEPING FUND 1,381,152$
680 BRIGGS BLDG ENTPR FUND 942,249$
709 LANDSCAPE & LIGHTING DIST 529,153$
712 CFD #4 - PUBLIC FACILITIES 1,011,181$
713 CFD #5 - PUBLIC SAFETY (FIRE & POLICE)1,065,263$
809 HOME PROG. REVOLV. LOANS 1,250$
850 SUCCESSOR AGENCY 1,087,400$
851 HOUSING 214,203$
852 PERMANENT LOCAL FUNDING ALLOCATION 257,504$

Resolution No. 2025-XX

WHEREAS, the City’s budget is structurally balanced, including the City’s General Fund with a projected available Fund Balance (restricted and unrestricted) in the amount of $7,798,926.

NOW, THEREFORE, BE IT RESOLVED, by the City Council as follows:

1. The Fiscal Year 2025-26 Authorized Position Summary is hereby adopted.

2. The establishment of Fund 172 (Proposition 172) is hereby adopted.

3. The Fiscal Year 2025-26 Budget for the City of Hollister is hereby adopted with the City Manager authorized to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances.

4. The Fiscal Year 2025-26 appropriations limit is hereby adopted in compliance with California law.

PASSED AND ADOPTED, by the City Council of the City of Hollister at a regular meeting held on June 16, 2025, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

Resolution No. 2025-XX

Roxanne Stephens, Mayor

ATTEST: APPROVED AS TO FORM:

Lozano Smith Attorneys at Law

Jennifer Woodworth, MMC, City Clerk Mary F. Lerner, City Attorney

I, Jennifer Woodworth, MMC, City Clerk of the City of Hollister, do hereby certify that the attached Resolution No. 2025-XX is an original resolution, or true and correct copy of a City resolution, duly adopted by the Council of the City of Hollister at a regular meeting held on June 16, 2025 at which meeting a quorum was present.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Hollister on June 16, 2025.

Jennifer Woodworth, MMC
City Clerk of the City of Hollister

STAFF REPORT

HOLLISTER CITY COUNCIL
MEETING DATE: June 16, 2025
REPORT # Public Works-2025-33

AGENDA ITEM: A RESOLUTION AUTHORIZING THE FISCAL YEAR 2025/2026 COMMUNITY FACILITIES DISTRICT #2 ANNUAL LEVY

DEPARTMENT: Public Works
DEPARTMENT HEAD: William Via, Public Works Director
STAFF CONTACT: Dillon Albert, Assistant Engineer

RECOMMENDED ACTION: Adopt a resolution authorizing the annual levy for Community Facilities District #2.

DISCUSSION: On July 6, 1995, the City Council of the City of Hollister adopted Resolution No. 95-95, establishing the formation of Community Facilities District No. 2 (“CFD 2” or the “District”) and the levy of the Special Tax.

In accordance with the Mello-Roos Act (the “Act”) and Resolution, parcels would be levied within the District which are not otherwise exempt from taxation under the Act or the Resolution of the special tax for fiscal year 2025/26. The rate determined and as set forth for this Community Facilities District does not exceed the amount as previously authorized by Resolution of this City Council. The special tax is collected in the same manner as ordinary and valorem property taxes are collected and is subject to the same penalties and same procedure and sale cases of any delinquency for ad valorem taxes.

FISCAL IMPACT: The City of Hollister contracts with Development and Public Finance, LLC (DPF) for the preparation of the annual levy in coordination with staff. The administrative costs for the preparation of the annual tax levies are ~$12,360, paid from the General Fund (101). Additionally, the City pays an administrative fee to San Benito County for the inclusion of the special tax upon the County’s property tax billing, rather than separately administering invoicing and payment processing for the collection of the special tax.

The property owners will pay all costs associated with the District. Taxes for CFD 2 are collected into Fund 218. Rates may vary by project as the actual costs of services for and services provided to each annexation area may be different.

PREVIOUS COUNCIL OR COMMISSION ACTION: On July 6, 1995 the Council of the City of Hollister adopted Resolution No. 95-95, establishing the formation of Community Facilities CFD 2 and the levy of the Special Tax.

CEQA: The Annual Levy does not constitute a project under the California Environmental Quality Act.

ATTACHMENTS:

1. Resolution to Levy CFD No. 2 Special Tax for FY26

RESOLUTION NO. 2025-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HOLLISTER

AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2 (POLICE AND FIRE SERVICES) AUTHORIZING THE ANNUAL LEVY OF SPECIAL TAXES FOR FISCAL YEAR 2025/26

WHEREAS, the City Council (the “Council”) of the City of Hollister (the “City”) previously undertaken proceedings and established Community Facilities District No. 2 ("District") pursuant to Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311 of the California Government Code, commonly known as the "Mello -Roos Community Facilities Act of 1982 (the “Act”) to authorize the levy of special taxes upon land within the District; and

WHEREAS, the District will finance authorized services stated in t he rate and method of apportionment of the special tax, which is on file with the City Clerk; and

WHEREAS, the City Council, by Resolution No. 95-95 as authorized by Section 53340 of the Code, has authorized the levy of a special tax to pay for costs and expenses related to said District to be collected for the next fiscal year.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Hollister does hereby resolve as follows:

SECTION 1

The above recitals are true and correct.

SECTION 2

That in accordance with the Act and the Ordinance, there is hereby levied upon all parcels within the District which are not otherwise exempt from taxation under the Act or the Ordinance the special taxes for fiscal year 2025/2026 at the rates set forth in the attached referenced and incorporated Exhibit A. The City Manager or their designee is hereby directed to prepare and file with the City Clerk a list of the exact amount of the special tax for each lot or parcel of land in accordance with this Resolution (the “2025/2026 Roll”)

SECTION 3

That the rate determined and as set forth above does not exceed the amount as previously authorized by Ordinance of this City Council, and is not in excess of that as previously approved by the qualified electors of the District, and is exempt from Proposition 218, Section XIIID of the California State Constitution.

Resolution No. 2025-XX

SECTION 4

That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of police and fire services for parcels within the District, as well as incidental expenses of the District, including costs incurred to determine the amount of and collection of special taxes and costs otherwise incurred to carry out the authorized purposes of the District. The proceeds shall not be used fo r any other purposes.

SECTION 5

The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale cases of any delinquency for ad valorem tax es, and the tax collector is hereby authorized to deduce any reasonable administrative costs incurred in collecting any said special tax.

SECTION 6

All monies above collected shall be paid into the District funds, including any reserve fund.

SECTION 7

The City Clerk is hereby authorized to transmit a certified copy of this Resolution to the County of San Benito (“County”) Office of Auditor-Controller (“County Auditor”). The County Auditor is hereby directed to enter in the next County assessment roll on which taxes become due, opposite each lot or parcel of land effected the installment of the special tax, and for the exact rate and amount of said tax, reference is made to the attached Exhibit A.

SECTION 8

This Resolution shall take effect immediately upon its final passage and adoption in accordance with provisions of Government Code 53340, as amended.

BE IT FURTHER RESOLVED, that the City Council of the City of Hollister approves the special tax levy for the District for fiscal year 2025/26.

Resolution No. 2025-XX

PASSED AND ADOPTED, by the City Council of the City of Hollister at a regular meeting held on June 16, 2025, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

Roxanne Stephens, Mayor

ATTEST: APPROVED AS TO FORM:

Lozano Smith Attorneys at Law

____
Jennifer Woodworth, MMC, City Clerk Mary F. Lerner, City Attorney

I, Jennifer Woodworth, MMC, City Clerk of the City of Hollister, do hereby certify that the attached Resolution No. 2025-XX is an original resolution, or true and correct copy of a City resolution, duly adopted by the Council of the City of Hollister at a regular meeting held on June 16, 2025 at which meeting a quorum was present.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Hollister on June 16, 2025.

Jennifer Woodworth, MMC
City Clerk of the City of Hollister

Resolution No. 2025-XX

EXHIBIT A

COMMUNITY FACILITIES DISTRICT NO. 2
(Police and Fire Services)

FISCAL YEAR 2025/26

SPECIAL TAX RATES

Base Year for CFD No. 2 Tax FY 25/26 Maximum Tax Rate
FY 1995 $588.76
FY 1999 $542.94
FY 2000 $523.06
FY 2003 $463.18

STAFF REPORT

HOLLISTER CITY COUNCIL
MEETING DATE: June 16, 2025
REPORT # Public Works-2025-34

AGENDA ITEM: A RESOLUTION AUTHORIZING THE FISCAL YEAR 2025/2026 COMMUNITY FACILITIES DISTRICT #4 ANNUAL LEVY

DEPARTMENT: Public Works
DEPARTMENT HEAD: William Via, Public Works Director
STAFF CONTACT: Dillon Albert, Assistant Engineer

RECOMMENDED ACTION: Adopt a resolution authorizing the annual levy for Community Facilities District #4.

DISCUSSION: On July 21, 2014, the City Council of the City of Hollister adopted Resolution No. 2014-143 establishing the formation of Community Facilities District No. 4 (“CFD 4” or the “District”) and the levy of the Special Tax.

In accordance with the Mello-Roos Act (the “Act”) and Resolution, parcels would be levied within the District which are not otherwise exempt from taxation under the Act or the Resolution of the special tax for fiscal year 202 5/26. The rate determined and as set forth for this Community Facilities District does not exceed the amount as previously authorized by Resolution of this City Council. The special tax is collected in the same manner as ordinary and valorem property taxes are collected and is subject to the same penalties and same procedure and sale cases of any delinquency for ad valorem taxes.

FISCAL IMPACT: The City of Hollister contracts with Development and Public Finance, LLC (DPF) for the preparation of the annual levy in coordination with staff. The administrative costs for the preparation of the annual tax levies are ~$12,360.00, paid from the General Fund (101). Additionally, the City pays an administrative fee to San Benito County for the inclusion of the special tax upon the County’s property tax billing, rather than separately administering invoicing and payment processing for the collection of the special tax.

The property owners will pay all costs associated with the District. Taxes for CFD 4 are collected into Fund 712. Rates may vary by project as the actual costs of services for and services provided to each annexation area may be different.

PREVIOUS COUNCIL OR COMMISSION ACTION: On July 21, 2014, the Council of the City of Hollister adopted Resolution No. 2014-143, establishing the formation of Community Facilities CFD 4 and the levy of the Special Tax.

CEQA: The Annual Levy does not constitute a project under the California Environmental Quality Act.

ATTACHMENTS:

1. Resolution to Levy CFD No. 4 Special Tax for FY26

RESOLUTION NO. 2025-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HOLLISTER

AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 4 (PUBLIC SERVICES) AUTHORIZING THE ANNUAL LEVY OF
SPECIAL TAXES FOR FISCAL YEAR 2025/26

WHEREAS, the City Council (the “Council”) of the City of Hollister (the “City”) previously undertaken proceedings and established Community Facilities District No. 4 ("District") pursuant to Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311 of the California Government Code, commonly known as the "Mello-Roos Community Facilities Act of 1982 (the “Act”) to authorize the levy of special taxes upon land within the District; and

WHEREAS, the District will finance authorized services stated in the rate and method of apportionment of the special tax, which is on file with the City Clerk; and

WHEREAS, the City Council, by Resolution No. 2014-143 as authorized by Section 53340 of the Code, has authorized the levy of a special tax to pay for costs and expenses related to said District to be collected for the next fiscal year.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Hollister does hereby resolve as follows:

SECTION 1

The above recitals are true and correct.

SECTION 2

That in accordance with the Act and the Ordinance, there is hereby levied upon all parcels within the District which are not otherwise exempt from taxation under the Act or the Ordinance the special taxes for fiscal year 2025/26 at the rates set forth in the attached referenced and incorporated Exhibit A. The City Manager or their designee is hereby directed to prepare and file with the City Clerk a list of the exact amount of the special tax for each lot or parcel of land in accordance with this Resolution (the “2025/2026 Roll”)

SECTION 3

That the rate determined and as set forth above does not exceed the amount as previously authorized by Ordinance of this City Council, and is not in excess of that as previously approved by the qualified electors of the District, and is exempt from Proposition 218, Section XIIID of the California State Constitution.

Resolution No. 2025-XX

SECTION 4

That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of maintaining certain public facilities for parcels within the District, as well as incidental expenses of the District, including costs incurred to determine the amount of and collection of special taxes and costs otherwise incurred to carry out the authorized purposes of the District. The proceeds shall not be used for any other purposes.

SECTION 5

The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale cases of any delinquency for ad valo rem taxes, and the tax collector is hereby authorized to deduce any reasonable administrative costs incurred in collecting any said special tax.

SECTION 6

All monies above collected shall be paid into the District funds, including any reserve fund.

SECTION 7

The City Clerk is hereby authorized to transmit a certified copy of this Resolution to the County of San Benito (“County”) Office of Auditor-Controller (“County Auditor”). The County Auditor is hereby directed to enter in the next County assessment roll on which taxes become due, opposite each lot or parcel of land effected the installment of the special tax, and for the exact rate and amount of said tax, reference is made to the attached Exhibit A.

SECTION 8

This Resolution shall take effect immediately upon its final passage and adoption in accordance with provisions of Government Code 53340, as amended.

BE IT FURTHER RESOLVED, that the City Council of the City of Hollister approves the special tax levy for the District for fiscal year 2025/26.

Resolution No. 2025-XX

PASSED AND ADOPTED, by the City Council of the City of Hollister at a regular meeting held on June 16, 2025, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

Roxanne Stephens, Mayor

ATTEST: APPROVED AS TO FORM:

Lozano Smith Attorneys at Law

____
Jennifer Woodworth, MMC, City Clerk Mary F. Lerner, City Attorney

I, Jennifer Woodworth, MMC, City Clerk of the City of Hollister, do hereby certify that the attached Resolution No. 2025-XX is an original resolution, or true and correct copy of a City resolution, duly adopted by the Council of the City of Hollister at a regular meeting held on June 16, 2025 at which meeting a quorum was present.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Hollister on June 16, 2025.

Jennifer Woodworth, MMC
City Clerk of the City of Hollister

Resolution No. 2025-XX

EXHIBIT A

COMMUNITY FACILITIES DISTRICT NO. 4
(Public Services)

FISCAL YEAR 2025/26

SPECIAL TAX RATES

Tax Zone Tax Per Tax per Tax per Tax Per
Number DU SFD MF Acre
1 278.32$ 278.32$ 278.32$ 1,941.44$
2 383.51$ 383.51$ 383.51$ 2,706.67$
3 267.53$ 267.53$ 267.53$ 2,575.60$
4 93.57$ 93.57$ 93.57$ 2,812.29$ 5 144.97$ 144.97$ 144.97$ 1,922.79$
6 540.33$ 540.33$ 540.33$ 4,176.44$
7 513.98$ 513.98$ 513.98$ 6,412.28$
8 NA 138.38$ 86.98$ NA
9 237.22$ 237.22$ 237.22$ 2,008.05$
10 421.72$ 421.72$ 421.72$ 1,926.61$
11 210.86$ 210.86$ 210.86$ 2,912.82$
12 NA NA NA 3,054.07$
13 625.58$ 625.58$ 625.58$ 2,990.73$
14 NA 1,061.32$ 807.78$ 8,886.07$
15 585.60$ 585.60$ 585.60$ 2,990.73$
16 NA 772.59$ 633.58$ 12,952.03$
17 NA 887.01$ 727.08$ 6,340.69$
18 NA 319.86$ 178.39$ 3,838.37$
19 NA 1,172.11$ 937.68$ 5,134.17$
20 NA 1,546.27$ 1,237.02$ 8,199.79$
21 NA 1,254.10$ 1,003.51$ 8,126.21$

STAFF REPORT

HOLLISTER CITY COUNCIL
MEETING DATE: June 16, 2025
REPORT # Public Works-2025-35

AGENDA ITEM: A RESOLUTION AUTHORIZING THE FISCAL YEAR 2025/2026 COMMUNITY FACILITIES DISTRICT #5 ANNUAL LEVY

DEPARTMENT: Public Works
DEPARTMENT HEAD: William Via, Public Works Director
STAFF CONTACT: Dillon Albert, Assistant Engineer

RECOMMENDED ACTION: Adopt a resolution authorizing the annual levy for Community Facilities District #5.

DISCUSSION: On June 18, 2018, the City Council of the City of Hollister adopted Resolution No. 2018-197, establishing the formation of Community Facilities District No. 5 (“CFD 5” or the “District”) and the levy of the Special Tax.

In accordance with the Mello-Roos Act (the “Act”) and Resolution, parcels would be levied within the District which are not otherwise exempt from taxation under the Act or the Resolution of the special tax for fiscal year 202 5/26. The rate determined and as set forth for this Community Facilities District does not exceed the amount as previously authorized by Resolution of this City Council. The special tax is collected in the same manner as ordinary and valorem property taxes are collected and is subject to the same penalties and same procedure and sale cases of any delinquency for ad valorem taxes.

FISCAL IMPACT: The City of Hollister contracts with Development and Public Finance, LLC (DPF) for the preparation of the annual levy in coordination with staff. The administrative costs for the preparation of the annual tax levies are ~$12,360.00, paid from the General Fund (101). Additionally, the City pays an administrative fee to San Benito County for the inclusion of the special tax upon the County’s property tax billing, rather than separately administering invoicing and payment processing for the collection of the special tax.

The property owners will pay all costs associated with the District. Taxes for CFD 5 are collected into Fund 713. Rates may vary by project as the actual costs of services for and services provided to each annexation area may be different.

PREVIOUS COUNCIL OR COMMISSION ACTION: On June 18, 2018, the Council of the City of Hollister adopted Resolution No. 2018-197, establishing the formation of CFD. 5 and the levy of the Special Tax.

CEQA: The Annual Levy does not constitute a project under the California Environmental Quality Act.

ATTACHMENTS:

1. Resolution to Levy CFD No. 5 Special Tax for FY26

RESOLUTION NO. 2025-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HOLLISTER

AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 5 (POLICE AND FIRE SERVICES) AUTHORIZING THE ANNUAL LEVY OF SPECIAL TAXES FOR FISCAL YEAR 2025/26

WHEREAS, the City Council (the “Council”) of the City of Hollister (the “City”) previously undertook proceedings and established Community Facilities District No. 5 ("District") pursuant to Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311 of the California Government Code, commonly known as the "Mello -Roos Community Facilities Act of 1982 (the “Act”) to authorize the levy of special taxes upon land within the District; and

WHEREAS, the District will finance authorized services stated in the rate and method of apportionment of the special tax, which is on file with the City Clerk; and

WHEREAS, the City Council, by Resolution No. 2018-197 as authorized by Section 53340 of the Code, has authorized the levy of a special tax to pay for costs and expenses related to said District to be collected for the next fiscal year.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Hollister does hereby resolve as follows:

SECTION 1

The above recitals are true and correct.

SECTION 2

That in accordance with the Act and the Ordinance, there is hereby levied upon all parcels within the District which are not otherwise exempt from taxation under the Act or the Ordinance the special taxes for fiscal year 2025/26 at the rates set forth in the attached referenced and incorporated Exhibit A. The City Manager or their designee is hereby directed to prepare and file with the City Clerk a list of the exact amount of the special tax for each lot or parcel of land in accordance with this Resolution (the “2025/2026 Roll”)

SECTION 3

That the rate determined and as set forth above does not exceed the amount as previously authorized by Ordinance of this City Council, and is not in excess of that as previously approved by the qualified electors of the District, and is exempt from Proposition 218, Section XIIID of the California State Constitution.

Resolution No. 2025-XX

SECTION 4

That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of police and fire services for parcels within the District, as well as incidental expenses of the District, including costs incurred to determine the amount of and collection of special taxes and costs otherwise incurred to carry out the authorized purposes of the District. The proceeds shall not be used for any other purposes.

SECTION 5

The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale cases of any delinquency for ad valorem taxe s, and the tax collector is hereby authorized to deduce any reasonable administrative costs incurred in collecting any said special tax.

SECTION 6

All monies above collected shall be paid into the District funds, including any reserve fund.

SECTION 7

The City Clerk is hereby authorized to transmit a certified copy of this Resolution to the County of San Benito (“County”) Office of Auditor-Controller (“County Auditor”). The County Auditor is hereby directed to enter in the next County assessment roll on which taxes become due, opposite each lot or parcel of land effected the installment of the special tax, and for the exact rate and amount of said tax, reference is made to the attached Exhibit A.

SECTION 8

This Resolution shall take effect immediately upon its final passage and adoption in accordance with provisions of Government Code 53340, as amended.

BE IT FURTHER RESOLVED, by the City Council of the City of Hollister, approves the special tax levy for the District for fiscal year 2025/26.

Resolution No. 2025-XX

PASSED AND ADOPTED, by the City Council of the City of Hollister at a regular meeting held on June 16, 2025, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

Roxanne Stephens, Mayor

ATTEST: APPROVED AS TO FORM:

Lozano Smith Attorneys at Law

____
Jennifer Woodworth, MMC, City Clerk Mary F. Lerner, City Attorney

I, Jennifer Woodworth, MMC, City Clerk of the City of Hollister, do hereby certify that the attached Resolution No. 2025-XX is an original resolution, or true and correct copy of a City resolution, duly adopted by the Council of the City of Hollister at a regular meeting held on June 16, 2025 at which meeting a quorum was present.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Hollister on June 16, 2025.

Jennifer Woodworth, MMC
City Clerk of the City of Hollister

Resolution No. 2025-XX

EXHIBIT A

COMMUNITY FACILITIES DISTRICT NO. 5
(Police and Fire Services)

FISCAL YEAR 2025/26

SPECIAL TAX RATES

Land Use Class Description
Fiscal Year 2025/26
Maximum Special Tax per
Unit
1 Residential Property $990.44 per Unit
2 Multi-Family Property $811.52 per Unit
No Tax for Undeveloped Property
No Tax for Tax-Exempt Property

STAFF REPORT

HOLLISTER CITY COUNCIL
MEETING DATE: June 16, 2025
REPORT # City Clerk-2025-39

AGENDA ITEM: SUNSET THE HISTORIC RESOURCES COMMISSION, MODIFY

THE MEETING SCHEDULE OF THE AIRPORT ADVISORY COMMISSION AND

FORMALLY DISBAND THE HOLLISTER DISASTER COUNCIL

DEPARTMENT: City Clerk
DEPARTMENT HEAD: Jennifer Woodworth, City Clerk
STAFF CONTACT: Angie Gonzalez, Deputy City Clerk

RECOMMENDED ACTION:

1. Hold a public hearing and introduce an ordinance sunsetting the City of Hollister’s Historic Resources Commission;

2. Adopt a resolution amending the Airport Advisory Commission’s Bylaws to adjust their meeting schedule from monthly to quarterly; and

3. Rescinding Resolution 2020-44, to formally disband the Hollister Disaster Council

DISCUSSION:

At the May 19, 2025 City Council meeting, the City Council discussed the restructuring of various city commissions. Council directed staff to return with an item to Sunset the Historic Resources Commission, modify the regular meeting schedule of the Airport Advisory Commission, and rescind Resolution 2020-44, to formally disband the Disaster Council.

The scope of the Historic Resources Commission has increasingly aligned with the responsibilities of the Planning Commission, particularly in matters of historic preservation related to development and land use. Sunsetting the commission avoids redundancy and ensures that historic preservation remains part of the City's planning process through an existing, empowered body.

Modifying the regular meeting schedule of the Airport Advisory Commission, changing its frequency from monthly to quarterly, will enhance operational efficiency by aligning meeting frequency with the typical pace of airport-related business needs and agenda items. A quarterly schedule will allow for more substantive updates and discussion points, reduce the administrative burden of convening monthly meetings that may have limited actionable content, while still ensuring that the commission remains an active and effective advisory body. Staff can schedule special meetings as needed to address time-sensitive matters or conduct business outside of the regular schedule.

Rescinding Resolution 2020-44, to formally disband the Disaster Council enacted during the COVID-19 pandemic. This temporary body was established to facilitate expedited decision-making and coordination during a period of public health crisis and unprecedented operational challenges. With the conclusion of the public health emergency and the City’s return to regular business procedures, the continued operation of this emergency body is no longer necessary.

FISCAL IMPACT: No significant fiscal impact is anticipated. Modifying the meeting frequency for the Airport Advisory Commission may result in administrative efficiencies, including reduced staff time and fewer resource demands for agenda preparation and meeting coordination.

PREVIOUS COUNCIL OR COMMISSION ACTION: The City Council discussed the restructuring of various city commissions at their May 19, 2025 City Council meeting and provided direction to staff.

CEQA: This action is not a project under the California Environmental Quality Act (CEQA) and is therefore not subject to environmental review.

ATTACHMENTS:

1. Ordinance Sunsetting the Historic Resources Commission

2. Resolution Approving Bylaws changes

3. Exhibit A- Revised Bylaws

4. Resolution to rescind R-2020-44- Disaster Council

ORDINANCE NO. XXXX

AN ORDINANCE OF THE CITY OF HOLLISTER AMENDING THE
HOLLISTER MUNICIPAL CODE TITLE 15 (BUILDING AND
CONSTRUCTION), CHAPTER 15.16 (HISTORIC RESOURCES),
REPEALING SECTION 15.16.050, THEREBY SUNSETTING THE

HISTORIC RESOURCES COMMISSION

WHEREAS, the Historic Resources Commission was originally established to advise on matters of historic preservation and support the maintenance and protection of historical resources within the City of Hollister; and

WHEREAS, over time, the duties of the Historic Resources Commission have increasingly overlapped with those of the Planning Commission, particularly in the review of land use and development applications involving historic properties; and

WHEREAS, the Planning Commission is well positioned to integrate historic preservation within broader planning processes; and

WHEREAS, the City Council seeks to avoid redundancy, improve efficiency, and clarify advisory responsibilities by formally sunsetting the Historic Resources Commission.

NOW THEREFORE, BE IT RESOLVED, that the City Council of the City of Hollister does hereby ordain as follows: Section 15.16.050 of the Hollister Municipal Code is hereby repealed in its entirety and all references to the Historic Resources Commission in the Hollister Municipal Code or other city documents shall be amended or interpreted to refer to the Planning Commission where applicable, as determined by the City Manager or designee.

EFFECTIVE DATE. This ordinance shall take effect and be in force thirty (30) days from and after its final passage.

PUBLICATION. Within fifteen (15) days after passage, the City Clerk shall cause this ordinance to be published in a newspaper of general circulation.

Ordinance No. XXXX

INTRODUCED at a regular City Council meeting on June 16, 2025 and ADOPTED as an ordinance of the City of Hollister at a regular City Council meeting on ___________, 2025 by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

________________________________
Roxanne Stephens, Mayor

ATTEST: APPROVED AS TO FORM:

Lozano Smith Attorneys at Law

______________________________ _______________________________ Jennifer Woodworth, MMC, City Clerk Mary Lerner, City Attorney

I, JENNIFER WOODWORTH, MMC, City Clerk of the City of Hollister, do hereby certify that the attached Ordinance No. XXXX is an original ordinance, or true and correct copy of a City ordinance, duly adopted by the Council of the City of Hollister at a regular meeting of said Council held on ________, 2025, at which meeting a quorum was present.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Hollister on __________, 2025.

Jennifer Woodworth, MMC
City Clerk of the City of Hollister

RESOLUTION NO. 2025-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HOLLISTER

APPROVING AMENDMENTS TO THE AIRPORT ADVISORY

COMMISSION BYLAWS TO MODIFY THEIR MEETING SCHEDULE

WHEREAS, at its May 19, 2025 meeting, the City Council recommended changes to the Airport Advisory Commission bylaws; and

WHEREAS, the Airport Advisory Commission serves as an essential advisory body to the City Council regarding matters related to the Hollister Municipal Airport; and

WHEREAS, the current schedule for the Airport Advisory Commission requires meetings to be held on a monthly basis; and

WHEREAS, the pace of airport-related business and the frequency of actionable agenda items do not consistently necessitate monthly meetings; and

WHEREAS, modifying the regular meeting schedule to a quarterly basis will enhance operational efficiency and reduce administrative overhead associated with convening monthly meetings with limited substantive content; and

WHEREAS, a quarterly meeting schedule will provide adequate opportunity for the Commission to receive updates, deliberate on airport matters, and provide timely recommendations to the City Council; and

WHEREAS, staff will retain the ability to schedule special meetings as needed to address time-sensitive issues or urgent airport-related business outside of the regular quarterly schedule.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Hollister does hereby approve the amended Airport Advisory Commission bylaws attached to this resolution as Exhibit A.

Resolution No. 2025-XX

PASSED AND ADOPTED, by the City Council of the City of Hollister at a regular meeting held on June 16, 2025, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

Roxanne Stephens, Mayor

ATTEST: APPROVED AS TO FORM:

Lozano Smith Attorneys at Law

____
Jennifer Woodworth, MMC, City Clerk Mary F. Lerner, City Attorney

I, Jennifer Woodworth, MMC, City Clerk of the City of Hollister, do hereby certify that the attached Resolution No. 2025-XX is an original resolution, or true and correct copy of a City resolution, duly adopted by the Council of the City of Hollister at a regular meeting held on June 16, 2025, at which meeting a quorum was present.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Hollister on June 16, 2025.

Jennifer Woodworth, MMC
City Clerk of the City of Hollister

Hollister Airport Advisory Commission Bylaws
Rev. 116/2019/20235 (Resolution 20235-231XX)

HOLLISTER AIRPORT ADVISORY COMMISSION

AMENDED JUNE 16, 2025

BYLAWS

ARTICLE 1- THE COMMISSION

Section 1. Name: The name of this body is the “Hollister Airport Advisory Commission of the City of Hollister”.

Section 2. Composition: The Advisory commission shall be composed of five members. Each member of the City Council and Mayor shall nominate one member of the Airport Advisory Commission, subject to the approval of the City Council.

Section 2.5 Residency: At least three members appointed by individual Council Members must be residents of the City of Hollister, with no more than two members being residents of the County of San Benito who can represent the Hollister Municipal Airport. Priority shall be given to applicants residing within City limits, and if no applicant exists, then the City Council may consider applicants that are residents of the County of San Benito.

Section 3. Term of Office: The term of office of the members of the Airport Advisory Commission appointed by individual Council Members shall be the same as the term of the appointing Council Member. Any vacancy in the membership of the Airport Advisory Commission shall be filled for the unexpired term using the same nomination and approval process as the original appointment.

Section 3.5 Vacancy: Any vacancy by a member appointed by a council member shall be filled by the council member whose district the member represents.

Applicants from another district may be appointed if there are no applicants from the Council Member's district. If no applicant exists that resides within City limits, then the City Council may consider applicants that are residents of the County of San Benito. Any vacancy by a member appointed at large shall be filled by nomination of the mayor. All nominations for appointment are subject to the approval of the City Council.

Section 3.7 Removal from Office: Each commission member serves at the pleasure of the Council Member who appointed them, and the Commission Member may be removed at any time, with or without cause.

Section 3.8 Attendance Policy: Commissioners are expected to attend all meetings of the Commission. Attendance and ongoing participation are critical to the Commission’s success. Any member of the Commission who has two (2) unexcused absences during a regular meeting, special meeting, or

Hollister Airport Advisory Commission Bylaws
Rev. 116/2019/20235 (Resolution 20235-231XX)
commission- sanctioned events within one calendar year shall constitute an automatic resignation. Attendance records shall be kept and members shall be informed by letter when he or she has reached two absences from regular meetings, special meetings or commission sanctioned events.

Absences will be deemed as excused and recorded in the minutes if the Chairperson or City Staff is notified of the Commissioners absence.

Section 3.9 Resignations: A Commissioner wishing to resign prior to expiration of the Commissioner's term shall submit to the City Clerk a written resignation which states the effective date of the resignation. If said written resignation fails to state the date the resignation shall be effective, then resignation shall be effective upon receipt of the written resignation by the City Clerk. In the event that a Commissioner states verbally or in any other form that the Commissioner is resigning but fails to provide to the City Clerk said written resignation notice, then resignation shall be effective upon adjournment of the next regularly scheduled Commission meeting, or upon the expiration of 31 calendar days, whichever is soonest.

Section 4. Duties of the Commission:

a. Act as an advisory agency to the City Council on all aviation and airport matters; communicate written and oral recommendations pointed them.

b. Study and consider long range plans for the development and improvement of the Hollister Municipal Airport, giving due regard to the City General Plan, the Airport Master Plan, and the needs of the citizens of Hollister and the airport community.

c. Study and recommend on matters relating to airport improvements, including methods of financing and lease arrangements.

d. Review and recommend on special permits and proposals that deviate from the adopted Airport Master Plan.

e. Perform other related duties as directed by the City Council.

ARTICLE II – OFFICERS

Section 1.1 Titles: The offices of this Commission are Chairperson, Vice- Chairperson, and Executive Secretary.

Section 1.3 Chairperson: The Chairperson will preside at meetings of the Commission.

Serve for a term of one year, limited to two consecutive terms of office.

Section 1.5 Vice-Chairperson: In the absence of the Chairperson, the Vice-Chairperson will preside at meetings of the Commission. In the absence of both the Chairperson and the Vice-Chairperson, if enough commission members are present to constitute a quorum (3), the member present shall designate an

Hollister Airport Advisory Commission Bylaws
Rev. 116/2019/20235 (Resolution 20235-231XX)
Acting Chairperson for the meeting. Serve for a term of one year, limited to two consecutive terms of office.

Section 1.6 Communication with Staff: Commission members are encouraged to communicate directly with the City Manager or Designee regarding ideas, future plans, current activities, and problems at the airport. All reque sts requiring utilization of staff time must be approved by the City Manager.

Section 1.7 Executive Secretary: The City Manager or Designee is the Executive Secretary of the Commission and will carry out the administrative details of the Commission, including keeping records of Commission meetings, acting Secretary at all meetings of the Commission, recording all votes, preparing the agenda and minutes of Commission meetings, serving as technical advisor to the Commission, and at the direction of the City Manager providing necessary research and fact finding services.

Section 2. Election of Officers: Annually, at the regularly scheduled February meeting the Commission will elect from among its members a Chairperson and Vice - Chairperson to serve for a term of one year. These positions are limited to two consecutive terms of office.

Section 2.5 Vacancy of Chairperson or Vice Chairperson: If the office of Chairperson or Vice- Chairperson becomes vacant, the Commission will elect a successor from its membership at the next regular meeting, and such election will be for the unexpired term of the office.

ARTICLE III – MEETINGS

Section 1. Meeting Time and Place: Regular Airport Commission meetings are held at 6:00 P.M., on the fourth second Wednesday of each monththe months of February, May, August, and November, in the Council Chambers of City Hall, 375 Fifth Street, Hollister, California.

Section 1.3 Alternate Meeting Times: Alternate meeting times and places are acceptable as long as public notice is given in accordance with the provisions of the Brown Act and other applicable laws.

Section1.5 Meeting Cancellation: Meetings shall be cancelled if there is not sufficient business to discuss or if a quorum of the Commission cannot be present at the meeting.

Section 2. Special Meetings: Subject to the provisions of the Brown Act and other applicable laws, special meetings may be held. Only those matters listed in the notice of special may be discussed at the meeting.

Section 3. Quorum: Three (3) Commissioners constitute a quorum for the transaction of business. Action shall require a simple majority vote of those present who are not excluded from voting.

Hollister Airport Advisory Commission Bylaws
Rev. 116/2019/20235 (Resolution 20235-231XX)
Section 4. Order of Business: At the regular meetings of the Commission business will be conducted in the following order:

a. Call to Order
b. Pledge of Allegiance
c. Roll Call
d. Verification of Agenda Posting
e. Public Input
f. Consent
g. Commission Business
h. Staff & Commissioner Reports
i. Adjournment

Section 5. Manner of Voting: Voting on matters coming before the Commission will be by voice unless a roll call vote is requested by a Commission Member or the Executive Secretary.

Section 6. Rules of Order: Robert’s Rule of Order will govern those aspects of Commission proceedings not specifically provided by these bylaws, the Brown Act or any other applicable state or local law.

Section 7. Setting of Agenda Items: Commission Members may submit items to be placed on the agenda. Request must be given to the Executive Secretary ten (10) business days prior to the meeting date.

Section 7.5 Public Input: Any person wishing to speak on matters within the subject matter jurisdiction of the Commission must fill out a speaker’s card prior to addressing the Commission.

Section 8. Agenda: An agenda will be prepared by the Executive Secretary and will be adhered to with the exception that items may be taken out of order for the convenience of those in attendance. The agenda will be posted and distributed to interested parties at least 72 hours in advance of all regular Commission meetings.

The Hollister Airport Advisory Commission will operate its meeting pursuant to the Ralph M. Brown Act, Government Code, §§ 54950 et seq., and 54954.2, subdivision (b) (1) and (2) Agenda requirements; Regular meetings (b) Notwithstanding subdivisions (a), the legislative body may take action on items of business not appearing on the posted agenda under any of the conditions stated below. Prior to discussing any items pursuant to this subdivision, the legislative body shall publicly identify the item. (1) Upon a determination by a majority vote of the legislative body that an emergency situation exists, as defined in Section 54956.5. (2) Upon a determination by a two-thirds vote of the legislative body, or if less than two-thirds of the members are present, a unanimous vote of those members present, that there is a need to take immediate action and the need for action came to the attention of the local agency subsequent to the agenda being posted as specified in subdivision (a).

Hollister Airport Advisory Commission Bylaws
Rev. 116/2019/20235 (Resolution 20235-231XX)

Section 9. Procedure: The bylaws may be amended by the Commission with such request approved by a majority of the Commission at a regular or special meeting provided that written notice of such amendment was given to Commissioners at least three (3) days prior to the meeting. Upon a successful vote, the proposed amendment shall be presented to the City Council for ratification at the next regularly scheduled Council Meeting.

RESOLUTION NO. 2025-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HOLLISTER RESCINDING RESOLUTION NO. 2020-44 AND FORMALLY

DISBANDING THE CITY OF HOLLISTER DISASTER COUNCIL

WHEREAS, on March 4, 2020, the State of California proclaimed a State of Emergency due to the threat of COVID-19 and issued Executive Order N-25-20; and

WHEREAS, in response, the City Council adopted Resolution No. 2020-44 establishing the City of Hollister Disaster Council to address the public health emergency and facilitate expedited decision-making during a time of unprecedented operational challenges; and

WHEREAS, the City of Hollister Disaster Council was established as a temporary body under the authority granted by Chapter 2.36 of the Hollister Municipal Code and operated during the COVID-19 pandemic to coordinate emergency services and ensure the protection of life and property; and

WHEREAS, the COVID-19 public health emergency has officially concluded, and the City of Hollister has resumed normal operations and business procedures; and

WHEREAS, the continued operation of the Disaster Council is no longer necessary, and the powers and responsibilities delegated to it during the state of emergency have reverted to standard administrative procedures.

NOW, THEREFORE, BE IT RESOLVED THAT:

1. Resolution No. 2020-44 is hereby rescinded in its entirety.

2. The City of Hollister Disaster Council, created pursuant to Resolution No. 2020 - 44, is hereby formally disbanded

3. All powers and responsibilities previously granted to the Disaster Council shall return to their pre-emergency governance structures and standard operating procedures as defined in the Hollister Municipal Code and applicable state law.

Resolution No. 2025-XX

PASSED AND ADOPTED, by the City Council of the City of Hollister at a regular meeting held on June 16, 2025, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

Roxanne Stephens, Mayor

ATTEST: APPROVED AS TO FORM:

Lozano Smith Attorneys at Law

____
Jennifer Woodworth, MMC, City Clerk Mary F. Lerner, City Attorney

I, Jennifer Woodworth, MMC, City Clerk of the City of Hollister, do hereby certify that the attached Resolution No. 2025-XX is an original resolution, or true and correct copy of a City resolution, duly adopted by the Council of the City of Hollister at a regular meeting held on June 16, 2025, at which meeting a quorum was present.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Hollister on June 16, 2025.

Jennifer Woodworth, MMC
City Clerk of the City of Hollister

STAFF REPORT

HOLLISTER CITY COUNCIL
MEETING DATE: June 16, 2025
REPORT # City Manager-2025-37

AGENDA ITEM: A RESOLUTION DECLARING 190 MAPLE STREET AS SURPLUS

PROPERTY

DEPARTMENT: City Manager
DEPARTMENT HEAD: David Mirrione, City Manager
STAFF CONTACT: David Mirrione, City Manager

RECOMMENDED ACTION: Adopt a resolution declaring 190 Maple Surplus Property

DISCUSSION: The City of Hollister (“City”) is subject to the state of California’s Surplus Land Act (the “Act”) (Gov. Code, §§ 54220 et seq.), which places requirements on public entities prior to disposing of real property. Disposal refers to the sale, or lease for a term longer than fifteen (15) years, of surplus land. (Gov. Code, § 54221, subd. (d)(1).) Under the Act, public entities must take formal action in a regular public meeting declaring the land to be surplus, send notice of availability to specific agencies and housing sponsors that have notified the Department of Housing and Community Development (“HCD”) of their interest, and allow sixty (60) days for a response. (Gov.

Code, § 54222.) Under the Act, the disposition of surplus land is subject to review and approval by HCD. (Id.)

The City is the owner of real property located at 190 Maple Street, Hollister, CA 95023, identified as Assessor’s Parcel Number (“APN”) 051-090-027-000 and consisting of approximately twelve thousand twenty-nine (12,029) square feet (the “Property”). The Property is no longer necessary for the City’s use.

In accordance with the Act, staff recommends that the City Council adopt a resolution declaring the Property as surplus land and authorize staff to notify the HCD and other entities as required under the Act.

FISCAL IMPACT: There is no fiscal impact of declaring the Property surplus.

PREVIOUS COUNCIL OR COMMISSION ACTION: N/A

CEQA: N/A

ATTACHMENTS:

1. Resolution Declaring 190 Maple Surplus Property

RESOLUTION 2025-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HOLLISTER DECLARING THE 190 MAPLE STREET PROPERTY AS SURPLUS
LAND

WHEREAS, the City of Hollister (the “City”) is the owner of certain real property, located at 190 Maple Street, Hollister, CA 95023, identified as Assessor’s Parcel Number (“APN”) 051-090-027-000 and consisting of approximately 12,029 square feet (the “Property”); and

WHEREAS, the City is subject to the Surplus Land Act (Gov. Code, § 54220 et seq.) (the “Act”), which requires that, prior to the sale or lease of publicly owned land, a local agency must first declare the land to be surplus and comply with specified procedures for notifying certain entities, including housing sponsors and local public entities; and

WHEREAS, the City has determined that the Property is no longer needed for the City’s use; and

WHEREAS, the City intends to sell the Property and therefore is required to follow the standard Act procedures, including issuing notices to eligible entities and providing a period for good faith negotiations as set forth in the Act.

NOW, THEREFORE, BE IT RESOLVED that the City Council finds that the Property described above is hereby declared to be surplus land pursuant to Government Code section 54221(b).

BE IT FURTHER RESOLVED that the City Manager or designee is authorized and directed to take such other action and send such other notices as may be required or authorized by law, including but not limited to Government Code section 54220 et seq., which are necessary to satisfy any requirements so that the Property may be sold in compliance with the Act.

Resolution No. 2025-XX

- 2 -
PASSED AND ADOPTED, by the City Council of the City of Hollister at a regular meeting held on June 16, 2025, by the following vote:

AYES:

NOES:

ABSTAINED:

ABSENT:

Roxanne Stephens, Mayor

ATTEST: APPROVED AS TO FORM:

Lozano Smith Attorneys at Law

____
Jennifer Woodworth, MMC, City Clerk Mary F. Lerner, City Attorney

I, Jennifer Woodworth, MMC, City Clerk of the City of Hollister, do hereby certify that the attached Resolution No. 2025-XX is an original resolution, or true and correct copy of a City resolution, duly adopted by the Council of the City of Hollister at a regular meeting held on June 16, 2025, at which meeting a quorum was present.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Hollister on June 16, 2025.

Jennifer Woodworth, MMC
City Clerk of the City of Hollister

HOLLISTER CITY COUNCIL

REQUEST FOR FUTURE AGENDA ITEM
Council member(s) requesting item
(no more than two):

Topic to be Discussed:

Recommended City Council Action:

Background information, such as reasoning for recommended Council action, justification for placing on the agenda, etc.:

Requested date of discussion (minimum of four weeks from the date of the request):
܆ Mayor 6WHSKHQV
܆ Councilmember PLFKD, District 1
܆ Councilmember Resendiz, District 2
܆ Councilmember Morales, District 3
܆ Councilmember 'H$QGD, District 4
✔
Empty Building Policy/Ordinance
Establish policy or an ordinance to address commercial empty buildings.

There are various empty buildings, such as the previous Kmart building that has been closed for several years.

Community members frequently ask for the space to be used for other purposes or have asked if the parking space can be used for community purposes. Council should consider policy that addresses empty commercial buildings that have been closed for years and are deteriorating. 6/2/2025

Select the Applicable Strategic Goal(s) and list any Applicable Objective(s) City Council Goal: ܆ Infrastructure
Applicable Objective(s):

City Council Goal: ܆ Budget, Finances & Economic Development Applicable Objective(s):

City Council Goal: ܆ Quality of Life and Public Safety
Applicable Objective(s):

City Council Goal: ܆ Community Engagement, Education, and Transparency Applicable Objective(s):

✔
✔
✔

City Council Agenda Requests
1 2/4/2025 3/17/2025 Resendiz Designation of Downtown Hollister as an Entertainment District
3/17/25 Direction:

Bring back item to discuss option to create
downtown business advisory body, consider
consolidating various commissions, and
potential costs of items. (5/19/25)
Bring Resolution to create Business
Advisory Commission (TBD)
Bring back update to noise ordinance
[Complete]
Quality of Life & Public Safety TBD
2 2/18/2025 4/7/2025 Resendiz Discussion re: development of lobbying ordinance and program
4/7/25: Return with additional information
at future meeting.

Community Engagement, Education &
Transparency
TBD
3 3/3/2025 4/7/2025 Stephens Potential Policy Regarding Communication and Sharing Information with the Public
4/7/25: Return with additional information
at future meeting.

Community Engagement, Education &
Transparency
TBD
Date Completed#Request Date Discussion Date Requestor Agenda Item Requested Applicable Strategic Goal(s)

City Council Agenda Requests - COMPLETED
1 12/3/2024 2/4/2025 Burns Repair or replace sidewalks in Sunnyslope Village (to be included in Q2 budget
presentation)
Infrastructure
Budget, Finances, & Economic Development
Quality of Life & Public Safety
2/4/2025
2 12/17/2024 1/7/2025 de Anda Change Council regular meeting to first and third Mondays at 6:30 p.m.

Quality of Life & Public Safety
Community Engagement, Education &
Transparency
1/21/2025
3 12/17/2024 1/21/2025 Picha Presentation on Community Workforce Agreement
Infrastructure
Budget, Finances, & Economic Development
2/4/2025
4 12/17/2024 1/7/2025 Resendiz Form Fire Services Contract Negotiations Ad Hoc Committee
Infrastructure 1/7/2025
5 12/17/2024 1/7/2025 Stephens Authorization of 2025 Hollsiter Independence Rally
Budget, Finances, & Economic Development
Quality of Life & Public Safety
1/7/2025
6 1/7/2025 2/4/2025 Resendiz Rescind Resolution 2024-170 Infrastructure Budget, Finances, & Economic Development
1/21/2025
7 1/7/2025 2/4/2025 Stephens Comprehensive mid-year budget presentation
Budget, Finances, & Economic Development 2/4/2025
8 2/4/2025 3/3/2025 Morales Immigration Quality of Life & Public Safety Community Engagement, Education &
Transparency
3/3/2025
9 2/4/2025 3/3/2025 de Anda Presentation by Jovenes de Antano Quality of Life & Public Safety Community Engagement, Education &
Transparency
3/3/2025
10 3/3/2025 4/7/2025 Resendiz Planning Commission's Tentative Map Approval Process
Quality of Life & Public Safety 4/7/2025
Date Completed#Request Date Discussion Date Requestor Agenda Item Requested Applicable Strategic Goal(s)

City Council Agenda Requests - COMPLETED
Date Completed#Request Date Discussion Date Requestor Agenda Item Requested Applicable Strategic Goal(s) 11 1/21/2025 2/18/2025
4/7/2025
Resendiz Restricting city services to only within city
limits
2/18/25 Direction: Presentation by
PlaceWorks on urban growth boundaries
(4/7/25), bring out of jurisdiction ordinance
(4/7/25), send letter to LAFCO re Regional
wastewater treatment plant (5/15/25)
Infrastructure 5/15/2025
12 6/9/2025 6/9/2025 Stephens Create Motorcycle Rally Ad Hoc Committee Quality of Life & Public Safety 6/9/2025