Agenda packet, first session — Hughson City Council, March 10, 2025

City Council Agenda March 10, 2025
1 AMERICANS WITH DISABILITIES ACT/CALIFORNIA BROWN ACT

NOTIFICATION FOR THE CITY OF HUGHSON
This Agenda shall be made available upon request in alternative formats to persons with a disability as required by the Americans with Disabilities Act of 1990 (42 U.S.C. Section 12132) and the Ralph M. Brown Act (California Government Code Section 54954.2).

Disabled or Special needs Accommodation: In compliance with the Americans with Disabilities Act, persons requesting a disability related modification or accommodation in order to participate in the meeting and/or if you need assistance to attend or participate in a City Council meeting, please contact the City Clerk’s office at (209) 883-4054. Notification at least 48-hours prior to the meeting will assist the City Clerk in assuring that reasonable accommodations are made to provide accessibility to the meeting.

City of Hughson

CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street Hughson, California MONDAY, MARCH 10, 2025 – 6:00 P.M.

CALL TO ORDER: Mayor George Carr
ROLL CALL: Mayor George Carr
Mayor Pro Tem Randy Crooker
Councilmember Alan McFadon
Councilmember Julie Ann Strain
Councilmember Susana Vasquez
FLAG SALUTE: Mayor George Carr
INVOCATION: Hughson Ministerial Association
AGENDA

HUGHSON CITY COUNCIL
How to participate in, or observe the Meeting:
• In person in the City Council Chambers and submit public comment when invited during the meeting. • Observe only via YouTube live, by accessing this link:
https://www.youtube.com/channel/UC-PwkdIrKoMmOJDzBSodu6A?view_as=subscriber If a technical issue arises with any streaming option, the City Council meeting will continue unless the meeting is being held pursuant to the provisions of Assembly Bill 2449. • In addition, recorded City Council meetings are posted on the City’s website the second business day following the meeting. Recorded videos can be accessed with the following link:

Upcoming Meetings | Hughson CA
1 City Council Agenda March 10, 2025
2 1. PUBLIC BUSINESS FROM THE FLOOR (No Action Can Be Taken):

Please limit presentations to three minutes. If you wish to speak regarding an item on the agenda, you may be asked to defer your remarks until the Council addresses the matter. Pursuant to California Government Code Section 54954.2(a)(3), no action or discussion may be undertaken on any item not appearing on the posted agenda, except that the City Council, or its staff, may briefly respond to comments or questions from members of the public, provide a reference to staff or other resources for factual information, or direct staff to place the issue on a future agenda.

2. PRESENTATIONS: NONE.

3. CONSENT CALENDAR:

All items listed on the Consent Calendar are to be acted upon by a single action of the City Council unless otherwise requested by an audience member, or individual Councilmember, for special consideration. Otherwise, the recommendation of staff will be accepted and acted upon by roll call vote.

3.1: Approval of the Minutes of the Regular Meeting of February 24, 2025.

3.2: Approval of the Warrants.

3.3: Adoption of a Resolution Waiving Fees for the City-Wide Yard Sale Scheduled for May 3 – May 4, 2025.

3.4: Adoption of a Resolution Approving the City of Hughson Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List.

3.5: Accept the Annual Report on the Hughson City Council’s 2023-2028 Strategic Priorities.

4. UNFINISHED BUSINESS:

4.1: Adoption of an Ordinance Amending Municipal Code Chapter 3.08 – Surplus Property Sale of Title 3 – Revenue and Finance.

5. PUBLIC HEARING: NONE.

6. NEW BUSINESS:

6.1: Adoption of a Resolution Approving the Mid-Year Adjustments to the Operating Budget for Fiscal year 2024-25.

7. CORRESPONDENCE:

7.1: Annual Air Toxics Report for 2024.

7.2: California Broker Compensation Disclosure Report 01/2024-12/2024 (Kaiser Permanente).
2 City Council Agenda March 10, 2025
3 8. COMMENTS:

A brief report on notable attendance at a meeting, or conference, or other notable topics of City business shall be made. The Brown Act does not allow for discussion or action of items by the City Council during this time.

8.1: Staff Reports and Comments:

City Manager
City Clerk
Director of Finance
Community Development Director
Police Services
City Attorney

8.2: Council Comments:

9. CLOSED SESSION: NONE.

10. ADJOURNMENT:

The next City Council meeting is scheduled for March 10, 2025, at 6:00 pm.

In accordance with California Government Code Section 54957.5, any writing or document that is a public record, relates to an open session agenda item, and is distributed less than 72 hours prior to a regular meeting will be made available for public inspection in the office of the City Clerk at Hughson City Hall during normal business hours. If, however, the document or writing is not distributed until the regular meeting to which it relates, then the document or writing will be made available to the public at the location of the meeting, as listed on the agenda.

Notice Regarding Non-English Speakers:

Pursuant to California Constitution Article III, Section IV, establishing English as the official language for the State of California, and in accordance with California Code of Civil Procedures Section 185, which requires proceedings before any State Court to be in English, notice is hereby given that all proceedings before the City of Hughson City Council shall be in English and anyone wishing to address the Council is required to have a translator present who will take an oath to make an accurate translation from any language not English into the English language.

UPCOMING EVENTS:

March 10  City/School 2+2 Committee Meeting, HUSD Office, 4:30PM March 10  City Council Meeting, City Council Chambers/YouTube Live Stream, 6:00PM March 11  Parks, Recreation and Entertainment Commission Meeting, City Council Chambers, 6:00PM

AFFIDAVIT OF POSTING
Date: March 6, 2025 Time: 12:30PM
Name: Ashton Gose Title: City Clerk
3 City Council Agenda March 10, 2025
4 March 18  Planning Commission Meeting, City Council Chambers, 6:00PM March 21  Movie in the Park, Starn Park, 6:00PM
March 24  City Council Meeting, City Council Chambers/YouTube Live Stream, 6:00PM March 26  State of the City of Hughson Address, Samaritan Village, 6:00PM 4 Meeting Date: March 10, 2025
Subject: Approval of the City Council Minutes
Presented By: Ashton Gose, City Clerk
Approved By:
____________________________
City Manager
______________________________________________________________________ Recommended Council Action:

Approve the Minutes of the regular Meeting of February 24, 2025.

CITY COUNCIL AGENDA ITEM NO. 3.1
SECTION 3: CONSENT CALENDAR
5 City Council Minutes February 24, 2025
1 MINUTES
City of Hughson

CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street
Hughson, California
MONDAY, FEBRUARY 24, 2025 – 6:00 P.M.

CALL TO ORDER: Mayor George Carr
ROLL CALL:

Present: Mayor George Carr
Mayor Pro Tem Randy Crooker
Councilmember Alan McFadon
Councilmember Susana Vasquez
Councilmember Julie Ann Strain
Staff Present: Dominique Romo, City Manager
Andy Pinasco, City Attorney
Ashton Gose, City Clerk
Carla Jauregui, Community Development Director
Jose Vasquez, Public Works Superintendent
Kim Weimer, Director of Finance and Admin Services
Ashley Ruhl, Management Analyst
Sanjay Prasad, Sheriff’s Deputy
________________________________________________________________

1. PUBLIC BUSINESS FROM THE FLOOR (No Action Taken): NONE.

2. PRESENTATIONS: NONE.

3. CONSENT CALENDAR:

3.1: Approval of the Minutes of the Regular Meeting of January 27, 2025.

HUGHSON CITY COUNCIL
6 City Council Minutes February 24, 2025
2 3.2: Approval of the Warrants.

3.3: Adoption of a Resolution Amending the City of Hughson’s Legislative Program.

3.4: Adoption of a Resolution Accepting the 2023 Surface Improvements Project as Complete.

Mayor Pro Tem Crooker pulled item 3.4 from the Consent Calendar for special consideration.

STRAIN/CROOKER 5-0-0-0 motion passes to approve the Consent Calendar, excluding item 3.4, as presented, with the following roll call vote:

CROOKER VASQUEZ STRAIN McFADON CARR

AYE AYE AYE AYE AYE
Mayor Pro Tem Crooker asked for clarification of when future crack sealing would be completed on the improved streets.

CARR/STRAIN 5-0-0-0 motion passes to approve item 3.4, as presented, with the following roll call vote:

CROOKER VASQUEZ STRAIN McFADON CARR

AYE AYE AYE AYE AYE

4. UNFINISHED BUSINESS: NONE.

5. PUBLIC HEARING:

5.1: Introduce and Waive the First Reading of an Ordinance Amending the Hughson Municipal Code Chapter 3.08 Relating to Disposition of Surplus Property.

City Clerk Gose presented the staff report on this item.

Mayor Carr opened the public hearing at 6:06PM.

There was no public comment on the item.

Mayor Carr closed the public hearing at 6:06PM.

CARR/McFADON 5-0-0-0 motion passes to introduce and waive the first reading of Ordinance No. 2025-01, Amending the Hughson Municipal Code Chapter 3.08 Relating to Disposition of Surplus Property.
7 City Council Minutes February 24, 2025
3 CROOKER VASQUEZ STRAIN McFADON CARR

AYE AYE AYE AYE AYE

6. NEW BUSINESS:

6.1: Consider a Recommendation from the Parks, Recreation, and Entertainment Commission to Reduce the Fees for the Hughson Youth Baseball/Softball League (HYBS) for the 2025 Regular Season for the Rental Fees Pertaining to their Use of Lebright Fields and Rolland Starn Park/Keith Crabtree Field.

City Manager Romo presented the staff report on this item.

Mayor Carr opened public comment at 6:16PM.

HYBS Board Members Jenny Wells and Sarah Cunningham commented on the item.

Hughson Youth Football and Cheer representative Marci Couch commented on the item.

Mayor Carr closed public comment at 6:25PM.

CARR/STRAIN 5-0-0-0 motion passes to approve a fee reduction for the Hughson Youth Baseball and Softball League for the 2025 regular season for the rental of Lebright Fields, and Starn Park Keith Crabtree Field for a total amount due of $1,400.00.

7. CORRESPONDENCE: NONE.

8. COMMENTS:

8.1: Staff Reports and/or Comments:

City Manager Romo provided an update on the Stanislaus Animal Services Agency. She attended the Hughson Ministerial Association Leadership Breakfast on February 21, 2025.

City Clerk Gose provided a reminder regarding the upcoming Movie in the Park on March 21, 2025.

Director Weimer announced she attended the CSMFO Annual Conference from February 18- 21, 2025.

Director Jauregui introduced Ashley Ruhl, Community Development Management Analyst. She also informed the City Council that she is utilizing an intern for Parks and Recreation from the Stanislaus County Workforce Development Center.
8 City Council Minutes February 24, 2025
4 City Attorney Pinasco announced that he will be providing office hours in the afternoons on the second Mondays of each month.

8.2: Council Member/Mayor Comments
Councilmember Strain attended the Hughson Ministerial Association Leadership Breakfast on February 21, 2025. She attended an Economic Development Committee meeting on February 24, 2025.

Mayor Pro Tem Crooker attended a Zoom conference with Stanislaus County, regarding a Comprehensive Economic Development Strategy on February 24, 2025. He also attended an Economic Development Committee meeting on February 24, 2025.

Mayor Carr attended the attended the Hughson Ministerial Association Leadership Breakfast on February 21, 2025. He provided reminders regarding the Hughson State of the City Address on March 26, 2025, Movie in the Park on March 21, 2025, and Hughson Youth Baseball and Softball Opening Day on March 29, 2025.

Mayor Carr also advised the community first to check with the City before housing chickens on their property, as he knows there is an increase in owning chickens due to the price of eggs.

9. ADJOURNMENT:

STRAIN/McFADON 5-0-0-0 motion passes to adjourn the February 24, 2025, meeting at 6:53PM, with the following roll call vote:

CROOKER VASQUEZ STRAIN McFADON CARR

AYE AYE AYE AYE AYE

APPROVED:
_____________________
GEORGE CARR, Mayor

ATTEST:
________________________
ASHTON GOSE, City Clerk
9 Meeting Date: March 10, 2025
Subject: Approval of Warrants Register
Presented By: Kim Weimer, Director of Finance
Approved By: ___________________________
Dominique Romo, City Manager
Staff Recommendation:

Approve the Warrants Register as presented.

Background and Overview:

The warrants register presented to the City Council is a listing of all expenditures paid from February 21, 2025, through March 5, 2025.

Fiscal Impact:

There are reductions in various funds for payment of expenses.

CITY COUNCIL AGENDA ITEM NO. 3.2
SECTION 3: CONSENT CALENDAR
10 3/5/2025 11:01:10 AM Page 1 of 3
Check Report
Hughson By Check Number
Date Range: 02/21/2025 - 03/05/2025
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Bank Code: Payable Bank-Payable Bank
01603 Amazon Capital Services, Inc. 02/25/2025 Regular 0.00 54.53 59123 16FG-DHWC-3R… Invoice 01/29/2025 Office Supplies 0.00 14.90 1YL7-C6XD-TTDY Invoice 02/19/2025 Office Supplies 0.00 19.46 1YWH-RGNH-PC… Invoice 02/18/2025 Office Supplies 0.00 20.17 01608 Bray Sales, Inc 02/25/2025 Regular 0.00 682.28 59124 220/90024459 Invoice 01/03/2025 spool for fox rd tank 0.00 682.28 00293 CITIZENS BUSINESS BANK 02/25/2025 Regular 0.00 86,736.28 59125 INV0012974 Invoice 02/15/2025 #06-003-AF Installment Sale Agreement 0.00 86,736.28 01538 Colonial Life 02/25/2025 Regular 0.00 190.98 59126 54059070201519 Invoice 02/01/2025 Colonial Life 0.00 190.98 02030 Crystal Arreola 02/25/2025 Regular 0.00 500.00 59127 INV0012992 Invoice 02/19/2025 Damage Deposit - Arreola 0.00 500.00 02027 Eleashea Gordillo 02/25/2025 Regular 0.00 100.00 59128 INV0012990 Invoice 02/19/2025 Damage Deposit - Gordillo 0.00 100.00 00475 FGL ENVIRONMENTAL 02/25/2025 Regular 0.00 1,711.00 59129 530890A Invoice 02/19/2025 FGL blanket po WW 0.00 204.00 531227A Invoice 02/07/2025 FGL blanket po WW 0.00 134.00 531228A Invoice 02/07/2025 FGL blanket po DW 0.00 65.00 531557A Invoice 02/19/2025 FGL blanket po WW 0.00 204.00 531579A Invoice 02/13/2025 FGL blanket po WW 0.00 235.00 531580A Invoice 02/10/2025 FGL blanket po DW 0.00 97.00 531581A Invoice 02/12/2025 FGL blanket po DW 0.00 129.00 531582A Invoice 02/12/2025 FGL blanket po DW 0.00 155.00 531583A Invoice 02/10/2025 FGL blanket po DW 0.00 31.00 532061A Invoice 02/18/2025 FGL blanket po DW 0.00 123.00 532062A Invoice 02/19/2025 FGL blanket po DW 0.00 65.00 532063A Invoice 02/19/2025 FGL blanket po DW 0.00 65.00 532064A Invoice 02/19/2025 FGL blanket po WW 0.00 204.00 02029 Jaime Padilla 02/25/2025 Regular 0.00 500.00 59130 INV0012991 Invoice 02/19/2025 Damage Deposit - Padilla 0.00 500.00 02006 Liam Siegert 02/25/2025 Regular 0.00 55.00 59131
INV0012997 Invoice 02/24/2025 Treatment 1 Cert. 0.00 55.00 00611 Mid Valley Publications 02/25/2025 Regular 0.00 116.55 59132 345539 Invoice 02/14/2025 Legal #15456 0.00 116.55
00837 NORTHSTAR CHEMICAL 02/25/2025 Regular 0.00 2,616.48 59133 304510 Invoice 02/18/2025 water chemicals blanket 0.00 2,616.48 00884 PITNEY BOWES 02/25/2025 Regular 0.00 502.25 59134 INV0012989 Invoice 02/24/2025 POSTAGE 0.00 502.25
00884 PITNEY BOWES 02/25/2025 Regular 0.00 416.22 59135 3107082033 Invoice 02/08/2025 LEASE 0.00 416.22
01885 RecruitGigs 02/25/2025 Regular 0.00 1,680.00 59136 71247 Invoice 02/14/2025 Extra Help - PW 0.00 1,050.00
71293 Invoice 02/21/2025 Extra Help - PW 0.00 630.00
11 Check Report Date Range: 02/21/2025 - 03/05/2025
3/5/2025 11:01:10 AM Page 2 of 3
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 00972 SAFE-T-LITE 02/25/2025 Regular 0.00 140.29 59137
402060 Invoice 01/09/2025 bumper block 0.00 48.21
402097 Invoice 01/13/2025 bumper block 0.00 92.08
01000 SEEGER'S 02/25/2025 Regular 0.00 557.71 59138
0145112-IN Invoice 01/31/2025 Parking Violation 0.00 557.71 01009 SHRED-IT USA LLC 02/25/2025 Regular 0.00 -99.60 59139 01009 SHRED-IT USA LLC 02/25/2025 Regular 0.00 99.60 59139 8009214306 Invoice 12/03/2024 Shredding 0.00 99.60
01093 SYNAGRO WEST, LLC 02/25/2025 Regular 0.00 8,021.66 59140 55226 Invoice 02/01/2025 sludge removal Blanket PO 0.00 8,021.66 01709 The Lincoln National Life Insurance Company 02/25/2025 Regular 0.00 540.15 59141 4803189012 Invoice 03/01/2025 Life Insurance - March 0.00 540.15 01149 TURLOCK IRRIGATION DIST. 02/25/2025 Regular 0.00 24,686.21 59142 INV0012993 Invoice 02/24/2025 ELECTRIC 0.00 24,686.21
01152 TYLER TECHNOLOGIES 02/25/2025 Regular 0.00 3,216.06 59143 025-496325 Invoice 03/01/2025 Software Support and Maintenance 0.00 3,216.06 01176 USA BLUE BOOK 02/25/2025 Regular 0.00 220.07 59144 INV00598462 Invoice 01/21/2025 usa Blanket PO water 0.00 196.67 INV00598462.2 Invoice 01/21/2025 WW USA bluebook blanket 0.00 23.40 01947 Waterford Irrigation Supply, Inc 02/25/2025 Regular 0.00 67.48 59145 218007 Invoice 01/22/2025 pvc parts charles leak 0.00 67.48 01225 WILLDAN ENGINEERING 02/25/2025 Regular 0.00 2,655.00 59146 010-61281 Invoice 02/24/2025 User Fee Study 0.00 2,655.00 01420 CALIFORNIA STATE DISBURSEMENT UNIT 03/05/2025 Regular 0.00 40.12 59147 INV0013011 Invoice 02/26/2025 INCOME WITHHOLDING FOR CHILD SUPP… 0.00 40.12 Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code Payable Bank Summary
Bank Drafts
EFT's
25 0
1 0
0 0.00

0.00 0.00

0.00 0.00
26 0.00
Payment
136,105.92

0.00 -99.60

0.00 0.00
136,006.32
Payable
Count
42 0
0 0
0 42
12 Check Report Date Range: 02/21/2025 - 03/05/2025
3/5/2025 11:01:10 AM Page 3 of 3
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
25 0
1 0
0 0.00

0.00 0.00

0.00 0.00
26 0.00
136,105.92

0.00 -99.60

0.00 0.00
136,006.32
42 0
0 0
0 42
Fund Name Period Amount
Fund Summary
999 POOLED CASH/CONSOLIDATED CASH 2/2025 135,966.20
999 POOLED CASH/CONSOLIDATED CASH 3/2025 40.12
136,006.32
13 Meeting Date: March 10, 2025
Subject: A Resolution Waiving Fees for the City-Wide Yard Sale Scheduled for May 3 – May 4, 2025
Enclosure: Registration Flyer
Presented By: Ashton Gose, Executive Assistant/City Clerk Approved By: ___________________________
Dominique Romo, City Manager
Recommended Council Action:

Adopt Resolution No. 2025-03, waiving fees for the City-Wide Yard Sale scheduled for May 3 – May 4, 2025.

Discussion:

The City-Wide Yard Sale serves as a great way for the community and neighborhoods to come together and participate together in a fun event, plus an opportunity for the city to remind residents that everything they do not sell can be disposed of using the Gilton Dump Vouchers during the months of May-July.

Another aspect that the city appreciates is that the City-Wide Yard Sale Event brings more people into town, not only to visit the yard sales but to also patronize local businesses in Hughson.

City staff plan to make residents aware of the event dates through various avenues including City’s Facebook/Instagram page, NextDoor and the Utility Newsletter.

Fiscal Impact:

The City of Hughson Yard Sale Application/Permit Fee is a nominal $5 (for no more than two consecutive days) for the first occurrence and $30 for each subsequent occurrence within a 12-month period. Staff estimate that 40-50 households will participate in the event, for a fee total of $200-$250. To encourage participation, the City Council historically has waived this fee for residents this weekend.

CITY COUNCIL AGENDA ITEM NO. 3.3
SECTION 3: CONSENT CALENDAR
14 15

C I T Y W I D E

YARD SALE
MAY 3-4, 2025
FREE TO REGISTER!
Give your unwanted items a second life!
Visit our website www.hughson.org
or come to City Hall to register.

CITY COUNCIL
RESOLUTION NO. 2025-03

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON WAIVING THE ESTABLISHED YARD SALE FEES FOR THE CITY-WIDE YARD SALE EVENT SCHEDULED FOR MAY 3 - MAY 4, 2025 WHEREAS, the Hughson City Council and the City of Hughson support local businesses and actively pursue ways to provide that support; and
WHEREAS, City-Wide Yard Sale Events are successful in attracting people from other areas into cities and towns, as demonstrated by other cities within California; and WHEREAS, these types of events provide opportunities for citizens to come together socially as well as visit the commercial establishments Hughson has to offer; and WHEREAS, the waiving of the fee will serve the public purpose of creating a city-wide activity that enhances civic pride as well as provide an increased ability of the citizens of the City to sell items of value that might otherwise be discarded into landfills, and NOW THEREFORE, BE IT RESOLVED THAT the City Council of the City of Hughson does hereby waive the established Yard Sale Fees for the City-Wide Yard Sale Event scheduled for Saturday, May 3 and Sunday, May 4, 2025.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regularly scheduled meeting held on this 10th day of March 2025, by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
_______________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
17 Meeting Date: March 10, 2025
Subject: Adopt a Resolution Approving the City of Hughson 2025 Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List
Enclosure: Local Streets and Roads Annual Reporting Program Project List Presented By: Carla C. Jauregui, Community Development Director Approved By: ____________________________
City Manager
Recommended Council Action:

Adopt Resolution No.2025-04, approving the City of Hughson 2025 Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List.

Background and Overview:

Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 was passed by the Legislature and signed into law by the Governor in April 2017. SB 1 establishes the Road Maintenance and Rehabilitation Program (RMRP) to address the significant deferred maintenance funding shortfall on the State’s transportation system. The bill provides that funding shall be used for projects that include, but are not limited to:
- Road maintenance and rehabilitation
- Safety projects
- Railroad grade separations
- Complete street components
- Traffic control devices
SB 1 specifies the annual allocation of funds for several transportation programs listed in the bill. The remaining RMRA revenues will be split 50/50 between the state highway and local streets maintenance and rehabilitation. SB 1 continuously appropriates the RMRA revenues to cities and counties using the same formula that applies to the existing base 18- cent per gallon gasoline excise tax.

CITY COUNCIL AGENDA ITEM NO 3.4
SECTION 3: CONSENT CALENDAR
18 If a city has a pavement condition index (PCI) score of 80 or higher, it may spend the funds on other transportation priorities. As of June 2022, the City of Hughson’s PCI was 79.

However, the City through Measure L funding will be completing the 2023 Pavement Preservation Project, which entails slurry sealing the majority of the city’s 28.1 centerline miles of roadways. Phase I of this work has been completed, and Phase II is tentatively scheduled to be completed before the end of 2025. Once completed the PCI average score will be 87.

The City currently has $721,020.22. in SB 1 RMRA fund balance. Of the fund balance, the City has received $104,923.24 during the 2024-2025 Fiscal Year. The City anticipates receiving approximately $192,359.26 in funding during Fiscal Year 2024-2025 based on the average of $17,487.20 received in the past 8 months.

City staff are proposing to continue the use of SB 1 Funds for the design and engineering of the Whitmore Avenue Pedestrian Improvement Project, from east of Tully Road to Charles Street, and the Whitmore resurfacing project from Santa Fe to Euclid. The design and engineering for the Whitmore Avenue Pedestrian Improvement Project, from east of Tully Road to Charles Street, will cost an estimated $200,000. The Whitmore resurfacing project has an estimated cost of approximately $500,000, however, the timing of completion is dependent upon the water consolidation project that will be running a water line to Geer Road and the proposed Railroad expansion project. This project is currently in the design phase and is progressively moving forward.

SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Hughson are aware of the projects proposed for funding in the community and which projects have been completed each fiscal year. A project list is attached to the Resolution and will be submitted to Caltrans prior to July 1, 2025.

Fiscal Impact:

Revenue and corresponding expenditures from the SB 1 (RMRP) program are included in the Fiscal Year 2024-2025 Budget. Funding received each year will be included in the City’s annual budget process.
19 CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2025-04
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON APPROVING THE 2025 SENATE BILL 1, ROAD REPAIR AND ACCOUNTABILITY ACT, LOCAL STREETS AND ROADS ANNUAL

REPORTING PROGRAM PROJECT LIST
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide; and WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Hughson are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City of Hughson must include a list of all projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, in the budget, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and WHEREAS, the City of Hughson is expected to receive an estimated $192,359.26 in RMRA funding in Fiscal Year 2024-2025 from SB 1 based on the average received to date of $17,487.20 monthly; and
WHEREAS, this is the seventh year in which the City is receiving SB 1 funding and will enable the City to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and

WHEREAS, the City/County has undergone a robust public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the City/County used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities’ priorities for transportation investment; and WHEREAS, City staff in coordination with the City Engineer uses all available tools and information to develop the SB 1 project list to ensure revenues are being used on the most highpriority and cost-effective projects that also meet the communities’ priorities for transportation investment; and
WHEREAS, the funding from SB 1 will help the City of Hughson maintain its highest pavement condition index (PCI) in the County, rehabilitate several streets/roads, add needed pedestrian, and bicycle transportation infrastructure throughout the City into the future; and 20 WHEREAS, the 2020 California Statewide Local Streets and Roads Needs Assessment found that the City’s streets and roads are in a “good/at-risk” condition and this revenue will help us increase the overall quality of our road system and over the next decade will maintain our streets and roads in a “good to excellent” condition; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the City Council of the City of Hughson, State of California as follows:

The foregoing recitals are true and correct.

1. The following previously proposed and adopted projects will utilize Fiscal Year 2024-2025 Road Maintenance and Rehabilitation Account revenues in their delivery. With the relisting of these projects in the adopted fiscal year resolution, the City of Hughson is reaffirming to the public and the State our intent to fund these projects (Exhibit A) with Road Maintenance and Rehabilitation Account revenues:

Project Title: Whitmore Avenue Pedestrian Improvement Project and Overlay Project Description: Design and engineering for the new pedestrian and bicycle improvements on Whitmore Avenue, including sidewalk and bicycle lane, across BSNF Rail Lines.

Project Location: Whitmore Avenue from east of Tully Road to Charles Street Estimated Project Schedule: Design Start (07/21)– Completion (12/25) based on the BNSF permitting process and easement process.

Estimated Project Useful Life: Min 10 years Max 30 years Project Title: Whitmore Avenue Resurfacing Project
Project Description: Resurfacing of Whitmore Avenue
Project Location: Whitmore Avenue from Santa Fe to Euclid Avenue Estimated Project Schedule: Start (01/23)– Completion (06/26) based on the component being funded with RMRA funds and the completion of a water pipe upgrade that will go right under the proposed street and the BNSF Railroad expansion project.

Estimated Project Useful Life: Min 12 years Max 15 years PASSED AND ADOPTED at a regular meeting of the City Council of the City of Hughson on this 10th day of March 2025, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:
>
>
>
21 APPROVED:
______________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
22 EXHIBIT “A”
2025 Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List
PROJECT -Carry over list From To Type Scheduled Year Useful Lfe Whitmore Avenue
Resurfacing Project-Design
and Engineering
Santa Fe Euclid Design &
Engineering
2021/2022/2023/
2024/2025
Completion of the
overall project will
yield a 12–15-year
useful life
Whitmore Avenue Pedestrian
Improvement Project –
Design and Engineering
E of Tully
Road
Charles
Street
Design &
Engineering
2020/2021/2022/
2023/2024/2025/
2026
Completion of the
overall project will yield
a 15–30-year useful life
23 Meeting Date: March 10, 2024
Subject: Accept the Annual Report on the Hughson City Council’s 2023-2028 Strategic Priorities
Presented By: Dominique Romo, City Manager

Approved By: __________________________
City Manager
Recommended Council Action:

Accept the Annual Report on the Hughson City Council’s 2023-2028 Strategic Priorities.

Background:

On May 22, 2023, the Hughson City Council adopted Resolution No. 2023-28, approving the Hughson City Council 2023-2028 Strategic Priorities, listing its goals, strategies and actions to set forth the priority programs and projects the City expects to accomplish and how it will focus its resources. In addition, the Vision, Mission and Values were reviewed and updated. This annual review outlines specific actions taken over the past fiscal year. In addition to the specific actions taken and projects that have been completed, there are additional on-going efforts in many of the areas not noted. The last annual review was in February 2024.

Discussion:

The City of Hughson’s current Vision, Mission and Values are listed below:

Vision: To preserve Hughson’s unique spirit, heritage, and character, while creating an undeniably great place to be.

Mission: Improving Hughson every day through fiscal responsibility, customer focused service and an emphasis on creating and strengthening partnerships.

Values: Fiscal Responsibility
Customer Focused
CITY COUNCIL AGENDA ITEM NO. 3.5
SECTION 3: CONSENT CALENDAR
24 Partnership Building
Results Oriented
Open and Accessible
Public Safety
Innovative
Below each Goal, Strategy, and Actions, projects completed will be noted and progress noted.

Goal #1: Good Governance
Strategy #1: Model good governance and transparency (continuous) Actions include modeling good governance and transparency:

1. In all public meetings.

2. Continue to provide new Councilmember orientations.

3. Continue to maintain proper Fair Political Practices Commission (FPPC) reporting and AB1234 Ethics training and AB1825 Sexual Harassment training.

4. Increase public awareness around City projects and other civic matters.

5. Increase public awareness around City Council meetings and agenda items.

Progress toward this goal is continuous and over the last year has included councilmember orientations, trainings, community meetings, and increased public awareness of city projects, events and businessthrough social media outletsincluding the City’s website, Facebook, Instagram, and Nextdoor; in addition to Hughson Chronicle coverage.
• Staff partnered with Everbridge (previously known as Nixle), a public notification system that our residents may sign up for to be sent City alerts and reminders. • Staff had booths with city projects and information at both the Fruit & Nut Festival and the Arboretum’s Fall Festival.
• Councilmember Vasquez attended new Councilmember orientation, as well as the Mayor and Council Member Academy through the League of Ca Cities. She is also scheduled to attend the 2025 City Leaders Summit in April. • Staff hosted a Candidate Information Meeting in July for those interested in running for office, as 2024 was a municipal election year.

Strategy #2: Provide Adequate Resources for Efficient Government Services Actions: (short-term 2023-2025 and continuous)

1. Conduct a staffing assessment.

2. Review opportunities to outsource services.

3. Provide employee development opportunities.

This is an area for continuous and ongoing action and improvement. 25 • The Council approved a new contract for law enforcement services in June 2024 with the Stanislaus County Sheriff’s Department.
• The Council approved a contract with the City of Waterford for a part-time Code Enforcement Office (2 days weekly).
• Last fiscal year staffing was reviewed for the public works and utilities department, and four positions were approved. Two positions were Senior positions providing a career ladder. In addition, a new utility classification was created that gives employees the ability to cross train between water and wastewater. Opportunities are open for staff to train and certify as wastewater operators, water distribution operators, and Class B drivers. Additionally, staff continue to search for more opportunities to join associations or groups that provides additional training opportunities and certifications in multiple areas that would develop their skills.
• As part of the 2024-25 Fiscal Year budget, the Council approved funding a Management Analyst position in the Community Development Department, maintaining the Public Works Superintendent as the direct manager of the Public Works and Utilities staff and moving part of the funding for the vacant Utilities Superintendent to help fund additional field staff positions. The Management Analyst position was filled in February 2025.
• There is currently one funded and vacant position in Utilities (Wastewater Treatment Plant Operator) and three Utility Worker positions(2 Utility Worker I/II and one Senior Utility Worker) available.

Goal #2: Economic Development
Strategy #1: Support resources for businesses (continuous) Actions include continuing to provide support for businesses through:

1. Supporting the Hughson Chamber of Commerce;
Staff is looking into opportunities to both partner and assist the Chamber with reaching out to businesses to promote networking to achieve hosting mixers and other events to enhance the downtown.

2. Supporting Opportunity Stanislaus;
In 2023, $25,000 in funding was provided for scholarships for Hughson youth to attend the VOLT Institute and receive vocational training.

3. Supporting Small Business Development Center.

Strategy #2: Complete the General Plan Update and Housing Element Project (shortterm 2023-2025) 26 Strategy #3: Revitalize downtown Hughson (short-term 2023-2025)

Actions to create a nicer downtown environment. examples include shadow art, murals, and pedestrian crosswalks.

The General Plan Update is currently being drafted with additional public outreach and participation meetings coming soon. The Housing Element Draft was reviewed by HCD and staff and the consultant with DeNovo Planning are working to address/respond to the comments provided. It will then be resubmitted to HCD for additional review. To keep up with these projects’ statuses, please visit: https://hughson.generalplan.org/ The new downtown sign was installed in November/December. The downtown lighting project continues to move forward, hopefully to be completed by summer. Various ADA improvements to the sidewalks will also be completed in the downtown by the end of the fiscal year.

Strategy #4: Annexation of industrial-zoned land and provide infrastructure to promote industrial business – as part of the General Plan Update. (short-term 2023 – 2025)
The General Plan Update is currently being reviewed and drafted with additional public outreach and participation meetings coming soon. Staff is also in early stages of having an full assessment completed on the Utilities divisions, including water and sewer. This assessment will assist the City in how to move forward in these departments more efficiently and effectively, as well as provide needed information to update the City’s Master Plans for both water and sewer.

Strategy #5: Review business leases at the Incubation Center/Annex. (Continuous)

Actions:

1. Review current leases to see if businesses can realistically move out of the Incubation Center to permanent downtown locations.

2. Advertise the Incubation Center opportunity.

3. Incentivize business opportunities within the City.

Staff are currently working with Opportunity Stanislaus to review the business incubator program, the current leases, and the small business development center to provide additional resources for businesses in the city and residents interested in starting a business.

The Incubation Center is advertised through the Hughson Chronicle and social media platforms, with several potential businesses reaching out for information, but none completing the application process required. One office remains vacant and available.

Goal #3: Maintain Infrastructure and leverage funds where opportunities exist Strategy #1: Maintain streets and city-owned sidewalk infrastructure. 27 Actions:

1. Complete Measure L Annual Plan. (short-term 2023 – 2025 and continuous)

2. Maintenance of streets – potholes and annual street striping. (continuous)

3. Continue work on the Whitmore Pedestrian Crossing (BNSF) Project. (shortterm 2023 – 2025)

4. Review traffic calming measures in priority areas. (continuous) The Cities in partnership with StanCOG and a consultant, have drafted the 2023-24 Measure L Annual Report. Once final, it will be posted to the Measure L website, which continues to be updated in the public’s interest, to see what projects Measure L monies are being used throughout Stanislaus County: https://stanislausmeasurel.com/ In February 2024, the Council approved the Notice of Completion on the 2023 Surface Improvements Project, totaling $1,626,190.32 in slurry seal, crack sealing, and striping work on various streets within the City. Staff continues to budget for crack sealing annually and assesses and applies crack sealing to 1/5 to 1/4 of the city annually, with the anticipation in completing the entire City every 4 years.

The design and environmental process for the Whitmore Pedestrian Crossing (BNSF) Project is complete. Staff are now working on the dedication and purchase of right-of - way needed to complete the project. Design revisions may be required to address BNSF’s rail corridor project and its impact on the plans, as well as increased traffic flow from potential development projects that will impact the intersection of Whitmore and Santa Fe. The timing of construction is influenced by the water consolidation project for Cobles Corner and Country Villa Estates, as the water line installation will intersect with this project.

5. Walker Lane CDBG Project. (short-term 2023 – 2025) delete This Project is complete.

6. Tully Road CDBG Project. (long-term)
The Tully Road CDBG Project is under environmental review and anticipated to begin constructed in 2026.

7. 7th Street CDBG Project. (long-term)
The 7th Street CDBG Project is under environmental review and anticipated to begin construction in 2026.

8. Replace ADA parking Project on 3rd Street. (short-term 2023 – 2025) delete This Project is Complete.

9. Create ADA parking on Hughson Avenue. (long-term) delete 28 This Project is Complete.

Strategy #2: Maintain Stormwater Infrastructure
Actions

1. Finalize a Stormwater Trash Capture system. (long-term)

2. Tie in 2-3 dry wells to the stormwater system. (long-term) There was progress with this goal with the Walker Lane Improvement, where there was a connection made between a dry well into the storm drain system. Staff will continue to identify opportunities with future projects.

Strategy #3: Maintain Wastewater Treatment Facility and sewer infrastructure Actions:

1. Ensure that the technical backing and a Salt Ordinance are approved for wastewater. (short-term 2023-2025)
Consultant is actively working on the report needed for this Ordinance.

2. Proactively maintain WWTP facilities and sewer infrastructure and replace aging sewer infrastructure. (continuous)
Staff continue working diligently on maintenance issues that were deferred for many years. Additional information on deferred maintenance items is provided to the City Council on an ongoing basis.

Strategy #4: Maintain Water Infrastructure
Actions

1. TCP Treatment Project at Well 8 (backup well). (short-term 2023 – 2025) Design for this project is complete and the project is ready to be bid. However, Well 8 requires repairs, and there are concerns about its future water quality and production capacity. Staff are evaluating all available options to ensure the project's completion while maximizing the well’s long-term efficiency and ability to meet demand.

2. State-required Drought Contingency Plan. (long-term)

3. Riverview Consolidation Project. (long-term)
State approved a Disadvantaged Community Survey to be managed by Self-Help Enterprises. The survey is in the process, however preliminary responses indicate that the City does not meet the standards to be considered a Disadvantaged Community. SelfHelp is continuing to conduct the surveys door to door and hope to have a better gauge later this spring on where the city stands.

4. Whitmore Water Consolidation Project. (long-term)
29 The draft consolidation agreement is complete. Once the State approves the Agreement, staff will bring it to Council for final approval.

5. Proactively maintain water facilities and infrastructure and replace aging water infrastructure. (continuous)
Staff continue working diligently on maintenance issues that were deferred for many years. Additional information on deferred maintenance items is provided to the City Council on an ongoing basis.

6. Coordinate with Duarte Nursery for water connection. (long-term) Thisitem is pending further information - If this project movesforward, an agreement will go to the Council and LAFCO for approvals. City staff anticipates bringing an item to the Council once a decision is made on the Parkwood infrastructure being completed at the church on the corner.

Strategy #5: Maintain Parks Infrastructure

Actions:

1. Complete installation of a restroom/concession stand and ADA Pathways. (2023-2025 short-term)
The Project is Complete.

2. Pave Lebright parking lot, including tie-in to stormwater system (2023- 2025 short-term)
The Project is Complete.

3. Replace Lebright lighting with LED lights. (long-term) This item is cost estimates came in costly. Staff are looking for grant opportunities to assist with funding.

Goal #4: Ensure Fiscal Health
Strategy #1: Continue to maintain a structurally sound budget ensuring spending is prioritized and resources are allocated in a way that ensures the delivery of essential services and programs. (continuous) Actions:

1. Develop a city-wide Capital Improvement Plan. (long-term)

2. Develop Water, WWTF, Sewer, and Stormwater maintenance plan. (long-term)

3. Conduct a comprehensive review of the City’s current feesforservice for Council consideration. (short-term 2023-2025)
30 4. Deferred Maintenance Plan for capital assets and Vehicle Replacement Plan. (short-term 2023-2025)

5. Review Development Impact Fees. (long-term, dependent on CIP)

6. Continue to maintain a 33% Contingency Reserve Fund. (continuous) Staff are making updates to the City’s current budget process, in order to develop both a citywide Capital Improvements Plan (CIP), a Deferred Maintenance Plan for capital assets, and a Vehicle Replacement Plan. Staff are also working on the development of water, WWTP, Sewer, and stormwater maintenance plans, concurrent with the ongoing deferred maintenance and updates being addressed in the utilities division.

A comprehensive review of the City’s current fees and development impact fees is being completed by Willdan Financial Services. Once completed,staff will conduct a final review and then bring before Council for consideration.

The City continues to maintain a 33% Contingency Reserve Fund.

Strategy #2: Provide adequate staffing resources for efficient government operations. (Thisstrategy was a duplicate and isincluded in the Good Governance Goal.)
Strategy #3: Provide efficient government operations using technology. (long-term)

Actions

1. Public-facing permitsystem inclusive ofstate-mandated solar permitting system.

2. Review and update Code Enforcement regulations and Nuisance procedures.

The Council approved an agreement with Symbium for state-mandated solar permitting system and is in the process of data gathering for implementation.

Goal #5: Promote Quality of Life
Strategy #1: Strengthen Community Safety through crime prevention reduction activities. (continuous)
Actions:

1. Implement and enhance the use of technology (such associal media, cameras, and crime analytics to generate evidence-based intelligence) to enhance enforcement efforts.

2. Continue to work with Hughson Police Services to ensure they have the tools necessary for the provision of law enforcement services.

Strategy #2: Support the Hughson Volunteer Fire Protection District with its effortsto generate additional revenue to support the current and increasing level of service. (continuous)
Action:
31 1. Continue 2+2 City/Fire bi-monthly meetings.

In addition to continuing the 2+2 City/Fire meetings, the City worked with Fire and assisted with their impact fees update and the Community Facilities District fire fees in FY 2023-24. The City continues to partner with Fire on the design of the Civic Center/Public Safety Project, as well as annual community eventssuch as Operation Santa and National Night Out with Police Services.

Staff is working with Police Services to update the current camera system and software, as well as adding cameras at two other sites in the City. This will improve low light visibility and zoom capability for our deputies when investigating crimes at these locations.

Strategy #3: Strengthen Emergency Operations Preparedness. (continuous) Actions:

1. Ensure all employees are trained in the appropriate and required FEMA National Incident Management System (NIMS) level for their position.

2. Continue to partner with Stanislaus County and other cities on the MultiJurisdictional Hazard Mitigation Plan (every five years).

All employees continue to stay up to date on the required NIMS training ad continue its partnership with the County and other cities on the MJHMP.

Strategy #4: Research and development for potential recreational activities. (long-term) Actions:

1. Survey of community to determine interest in recreational activities.

2. Research how other cities hold recreational activities and funding.

3. Develop programs, funding, and instructors.

4. Support family-friendly events in Hughson: (continuous) a. Assist with the Hughson Chamber of Commerce’s Fruit and Nut Festival and Christmas Parade.
b. Provide access for families to use City Low-speed vehicles to participate in the Fire District’s Operation Santa and Light up the Town. c. Assist a community facilitator with Hughson has Heart clean up. d. Hold annual Trunk or Treat and National Night Out events for the community.

The City has recently released a survey looking for input on what type of classes the community would like to see offered, to obtain potential ideas/interests in recreation activities. This information will be used to develop programs and activities in the community at city parks and the community center. Staff have also begun Movies in the Park and Park After Dark events, both located at Rolland Starn Park.

The City continues to assist with the Fruit and Nut Festival and Christmas Parade, Operation Santa and Light up the Town, and Hughson Has Heart events. This year the 32 Hughson Has Heart event is being reevaluated by members of the Ministerial Association, due to low volunteerism and participation from the community. They plan to bring it back to the community in a new and improved form in 2026.

There are always more priorities to accomplish than there are time and resources (funding and staffing) to accomplish them. Therefore, prioritization selection criteria will be determined from the following guidelines:
 The work is mandated by the State (or other agency); the City could be fined or face similar consequences if the work is not completed.
 The City is significantly committed financially to the project.  The work protects the public health or safety of residents.  The work will assist the City in achieving fiscal sustainability.  The work will generate revenue, grants or other funding.  The work will promote job creation or investment in the community.  The work will prevent higher costs from deferred maintenance.

New projects will continue to be considered along with funding at City Council meetings.

Fiscal Impact:

There is no fiscal impact associated with the review of the Strategic Plan Annual Report. 33 Meeting Date: March 10, 2025
Subject: Ordinance Amending Municipal Code Chapter 3.08 – Surplus Property Sale of Title 3 – Revenue and Finance
Enclosures: Hughson Municipal Code Chapter 3.08 Surplus Property Sale Ordinance No. 2025-01
Presented By: Ashton Gose, Executive Assistant/City Clerk Andy Pinasco, City Attorney
Approved By: ____________________________
Dominique Romo, City Manager
Recommended Council Action:

Waive the Second reading and adopt Ordinance No. 2025-01, amending Chapter 3.08 – Surplus Property Sale of Title 3 – Revenue and Finance of the Hughson Municipal Code relating to disposition of surplus property.

Background and Discussion:

Surplus Real Property is City property including lands, tenements, and hereditaments. The proposed ordinance allows Surplus Real Property to be declared unnecessary for City use and subject to disposal procedures, including notices to eligible entities, negotiations, and sale requirements, with exemptions for specific cases.

Surplus Personal Property is all other property which is declared not necessary for the City’s use. The ordinance reflects the current interpretation of the Surplus Land Act to ensure that Surplus Personal Property is disposed of through auctions, (including the use of online auction, which the Council has annually approved by Resolution since the COVID-19 Pandemic), donations, disposal, or incidental sales.

The ordinance gives the City Manager the authority to determine how to dispose of Surplus Personal Property, except that the City Council approval will be required for disposition when the total estimated market value of any item is greater than, or equal to $2,500.00.

Chapter 3.08 of the Hughson Municipal Code (HMC) has not been amended since 1978 and does not currently include a process for the disposition of real property in accordance with CITY COUNCIL AGENDA ITEM NO. 4.1
SECTION 4: UNFINISHED BUSINESS
34 the California Department of Housing & Community Development (“HCD”). The proposed ordinance amends the definitions and regulations regarding the disposition of surplus real and personal property by the City and allows for a streamlined disposal process.

The proposed changes were drafted in coordination with the City Attorney’s Office, and a Public Hearing Notice was posted and published, and the public is encouraged to provide input at the City Council meeting.

The foregoing ordinance was introduced, and the title thereof read at the regular meeting of the City Council of the City of Hughson held on February 24, 2025, and by a majority vote of the council members present, further reading was waived. This ordinance shall become effective thirty (30) days after its final passage.

Fiscal Impact:

There is no fiscal impact to the City with adoption of this ordinance; however, there will be minimal additional staff time necessary to prepare and maintain records which identify all Surplus Real/Personal Property disposed of, the method of disposal, and the amounts received from the disposal.

All proceeds received from the sale of Surplus Real/Personal Property shall be delivered to the Finance Director for deposit in the City’s general fund, or in that fund from which the property was originally purchased.
35 Chapter 3.08

SURPLUS PROPERTY SALE
Sections:

3.08.010 Declaration required.

3.08.020 Scrap metal.

3.08.030 Auction – Date.

3.08.040 Auction – Notice.

3.08.010 Declaration required.

Property belonging to the city, of whatever kind, shall be sold only after having been declared by resolution of the city council to be surplus property of the city. (Ord. 78-6 § 1, 1978)

3.08.020 Scrap metal.

Scrap metal, when declared to be surplus property, may be sold at any time by the city manager or, if there is none, by the director of public works or other official designated by the city council, to any reputable junk dealer who regularly buys scrap metal. (Ord. 78-6 § 2, 1978)

3.08.030 Auction – Date.

Except when otherwise authorized by resolution of the city council, all other property declared to be surplus property shall be sold at public auction. For this purpose, an auction shall be conducted on the third Saturday in July of every year, commencing at 2:00 p.m. (Ord. 78-6 § 3, 1978)

3.08.040 Auction – Notice.

Notice of the auction sale, including the date, time and place, and including a description of the principal articles to be sold, shall be given as follows:

A. By publication at least two times in the Modesto Bee and in the Turlock Journal, with the first publication being at least 10 days prior to the date of sale; B. By posting in at least three public places within the city at least 10 days prior to the date of sale. (Ord. 78-6 § 4, 1978)
36 CITY OF HUGHSON

CITY COUNCIL
ORDINANCE NO. 2025 – 01
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF HUGHSON AMENDING CHAPTER 3.08

OF THE HUGHSON MUNICIPAL CODE RELATING TO DISPOSITION OF SURPLUS PROPERTY WHEREAS, the City desires to amend the Municipal Code as it pertains to Disposition of Surplus Real Property and Surplus Personal Property.

NOW, THEREFORE THE CITY COUNCIL OF THE CITY OF HUGHSON DOES ORDAIN AS FOLLOWS:

Section 1: That Chapter 3.08, Surplus Property Sale of the City of Hughson Municipal Code be amended as stated in Attachment “A”, attached hereto, and made a part hereof by this reference.

Section 2: This Ordinance is not intended to and shall not be construed or given effect in a manner that imposes upon the City or any officer or employee thereof a mandatory duty of care toward persons and property within or without the city so as to provide a basis of civil liability for damages, except as otherwise imposed by law.

Section 3: If any provision of this ordinance or application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provision or application of the ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable. The city council hereby declares that it would have adopted this ordinance irrespective of the validity of any particular portion thereof.

Section 4: This ordinance shall become effective thirty (30) days after its final passage.

Section 5: Within fifteen (15) days after its final passage, the City Clerk shall cause this ordinance to be posted in full accordance with Section 36933 of the Government Code. The foregoing ordinance was introduced, and the title thereof read at the regular meeting of the City Council of the City of Hughson held on February 24, 2025, and by a majority vote of the council members present, further reading was waived.

On motion of council person __, seconded by councilperson __, the second reading of the foregoing ordinance was waived, and this ordinance was duly passed by the City Council of the City of Hughson at a regular meeting thereof held on March 10, 2025, by the following roll call vote:
37 AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:

________________
GEORGE CARR, Mayor
ATTEST:
_______________
ASHTON GOSE, City Clerk
38 Attachment “A”
Ch. 3.08

DISPOSITION OF SURPLUS PROPERTY
Sections:

3.08.010 Definitions

3.08.020 Disposition of Surplus Real Property

3.08.030 Disposition of Surplus Personal Property

3.08.040 Records

3.08.050 Proceeds of Sale

3.08.010 Definitions
A. “Disposition” in the context of Real Property as defined in HMC 1.04.010 (N), means either the sale of Surplus Real Property or the entering of a lease for Surplus Real Property for a term longer than 15 years, inclusive of any extension terms in a lease entered on or after January 1, 2024. Disposition in the context of Personal Property, as defined in HMC 1.04.010 (K), means the transfer of ownership of Personal Property.

B. “Exempt Surplus Property” means Real Property, as defined in HMC 1.04.010 (N), that is not required to follow the public notice and bidding requirements, as described under HMC 3.08.020 or the Surplus Land Act because it meets one or more criteria under Government Code Section 54221(f)(1).

C. “Surplus Personal Property” means Personal Property, as defined in HMC 1.04.010 (K), owned by the City, for which the City declares at a regular public meeting is not necessary for the City’s use.

D. “Surplus Real Property” is Real Property, as defined in HMC 1.04.010 (N), owned by the City, for which the City declares at a regular public meeting is not necessary for the City’s use.

3.08.020 Disposition of Surplus Real Property
A. Prior to disposing of any Real Property the City owns, the City shall declare Real Property as either “Surplus” Real Property or “Exempt” Surplus Property, as supported by written findings. The City shall provide a copy of the written declaration to the California Department of Housing & Community Development (“HCD”) at least 30 days prior to Disposition.

B. If HCD determines that the property is Exempt Surplus Property, the City is not required to follow Disposition requirements under this Section and instead may dispose of the Exempt Surplus Property in any way consistent with State and Federal law and approved by the City Council.

C. If HCD determines that the Real Property is not Exempt Surplus Property, the following Disposition requirements apply:
39 1. By December 31 of each year, the City shall prepare an inventory of all Surplus Real Property it owns and submit an annual report to HCD identifying this Surplus Real Property using forms prescribed by HCD.

2. Before the City can sell any Surplus Real Property or start negotiations with a potential buyer, it must send a Notice of Availability (“NOA”) notifying the following eligible entities of the availability of the surplus property:
a. Housing sponsors for low-and-moderate-income housing; b. Local public entities with proper jurisdiction where the Surplus Real property is located; and
c. Regional Park authorities with proper jurisdiction where the Surplus Real Property is located.

3. Eligible entities have sixty (60) days from the date the City issues the NOA to submit a written notice of interest in purchasing or leasing Surplus Real Property. If a timely notice is received, the City must engage in good faith negotiations with the entity for a minimum of ninety (90) days, beginning with the day immediately after the conclusion of the 60-day notification period. If no eligible entity expresses interest within 60 days of the notice or if negotiations do not result in a sale, the City Council may then authorize the City Manager to sell the property to other prospective buyers for a price equal to or greater than the minimum price established by a current appraisal. No appraisal shall be required if the City Manager reasonably determines the property’s estimated fair market value is less than $5,000.00.

3.08.030 Disposition of Surplus Personal Property
A. The City may only dispose of Surplus Personal Property in the following ways:

1. Public Auction. Sales at a public auction shall be to the highest bidder. No later than ten (10) days prior to the scheduled date of the auction, the City must publish notice of the auction on the official website and newspaper of general circulation, including the time and location of the auction, and a description of items to be sold at the auction.

2. Online Auction. Sales at an online auction shall be to the highest bidder. Sale may occur through any publicly accessible online auction platform customarily used for the sale of surplus government property.

3. Donation. The City may donate Surplus Personal Property to any other City department, public agency, or to any other party as may be authorized by state law.

4. Disposal. If the head of a department, in consultation with the City Manager, determines that an item has little or no resale value, or that the item is broken and irreparable, the department or office may dispose of the item without further action.

5. Incidental Sale. A department or office may sell any item of Surplus Personal Property by “incidental sale” when it determines that the item:
a. Is scrap or salvage material, including but not limited to, a discarded fire hose, a tire casing, a dead storage battery, or worn-out or wrecked automobile or machine part; b. Is perishable; or
40 c. Has been offered for public sale and no offer to purchase has been received within 60 days.

B. The City Manager may reject a bid received for any item, but only if one of the following situations apply:

1. The highest bid fails to meet the reserve amount set by the City prior to the auction.

2. There is reasonable evidence of collusion, unethical behavior, or conflicts of interest on the part of the bidder.

3. There is a pending lawsuit between the bidder and the city.

4. The bidder has unpaid utility bills, liens, assessments, or other debts owed to the City.

C. The City Manager, or his or her designee, shall have the authority to determine whether and how to dispose of Surplus Personal Property pursuant to this Chapter except that the City Council approval is required for Disposition of Surplus Personal Property when the total estimated market value of any item is greater than or equal to $2,500.00.

D. The City Manager, may, from time to time, require that the head of each department in the City submit a list of all Surplus Personal Property belonging to such City department.

3.08.040 Records
The City Manager, or his or her designee, shall maintain records which identify all Surplus Real Property and Surplus Personal Property disposed of, the method of disposal, and the amounts received from the disposal and shall maintain such records for a period of time in compliance with the City's records retention schedule.

3.08.050 Proceeds of Sale
All proceeds received from the sale of Surplus Real Property and Surplus Personal Property shall be delivered to the Finance Director for deposit in the City’s general fund, or in that fund from which the property was originally purchased.
41 Meeting Date: March 10, 2025
Subject: Adoption of a Resolution Approving Mid-Year Budget Adjustmentsto the Operating Budget for Fiscal Year 2024-25
Enclosures: Final Budget Reports with Adjustments
Presented By: Kim Weimer, Director of Finance & Administrative Services Approved By: ___________________________
City Manager
Recommended Council Action:

Adopt Resolution No. 2025-05, approving Mid-Year Budget Adjustments to the Operating Budget for Fiscal Year 2024-25.

Background and Overview:

The Fiscal Year 2024-25 Final Budget was adopted on September 23, 2024, according to Resolution 2024-35. Since the adoption of the Final Budget, staff have continuously reviewed revenue and expenditure estimates and made budgetary adjustments for items that have been approved by Council.

The Mid-Year Budget Adjustments is part of the regular annual operating budget process.

Budgeting takes place year-round, with formal Council actions typically occurring four times throughout the year: (1) Preliminary Budget approved prior to July 1 for legal spending authority; (2) Final Budget approved late September to capture any estimated revenue or expenditure changes based on data made available since the approval of Preliminary Budget; (3) mid-year adjustments in January-March to analyze revenues and expenditures mid-way through the fiscal year; (4) final adjustments made after the end of the fiscal year and during the audit process.

Staffing:

In March of 2023, the City Council met with staff and a strategic consultant to discuss priorities of the City. Providing adequate staffing resources for efficient government operations received overwhelming support from the City Council. As a result, after reviewing organizational needs, four additional positions were included in the 2023-24 Final Budget. For this year’s budget, the organizational needs were reviewed further to address the City’s priorities, as staffing concerns CITY COUNCIL AGENDA ITEM NO. 6.1
SECTION 6: NEW BUSINESS
42 continue to be increasingly pressing due to the ongoing development throughout the City and the immediate need for preventative maintenance, upgrading and updating in the areas of water and wastewater.

In September 2024 Council approved the funding for a new Management Analyst position. We hired Ashley Ruhl in February 2025 to fill this position. She will assist with reporting to the State for water/wastewater systems and will take the lead in regulatory program development for water, wastewater, and storms. In addition, the Management Analyst will establish and maintain the records needed of the Public Works department.

Staff, in collaboration with Quality Service Inc., continue in their efforts to develop comprehensive programs aimed at addressing the aging infrastructure and long overdue preventative maintenance across multiple critical areas, including the wastewater treatment plant, and both water and wastewater operations. However, while these efforts are essential, they highlight the need for adequate staffing to maintain compliance with state permitting requirements and sustain operational efficiency and effectiveness.

Currently, the Wastewater Treatment Operator and Senior Utility Worker positions remain unfilled, likely due to financial considerations and the certifications required. As a temporary solution, the City is relying on Quality Services Inc. to fulfill these essential roles, which is not a sustainable long-term approach. These positions are critical to ensuring the safe treatment and distribution of drinking water, effective wastewater management, and compliance with strict state and federal regulations. Without sufficient staffing, the City faces an increased risk of system failures, environmental hazards, and regulatory violations, all of which could impact public health and safety of the City and its residents.

In order to address this issue, staff will conduct a salary survey comparing these positions with similar roles in other agencies to determine if adjustments are needed to the Salary Schedule.

Filling these vacancies with dedicated, full-time employees is essential to ensuring the reliability and sustainability of the City’s water and wastewater services while reducing reliance on contracted services.

General Fund – Fund 100
For Fiscal Year 2024-25 Mid-Year Budget, the following items have been reviewed and any necessary adjustments made as noted:

Revenue: Adjustments were made to the Property Tax and Sales revenue as updated assessments were received. Increases in Planning & Building Revenue of $20,500 were made due to the year-to-date activity. The total increase in revenue over the Final Budget is $335,620.

Expenses - Decreases:

After auditing the time allocated by the Community Development Director across departmental responsibilities, her fully loaded payroll was reclassified to accurately reflect the scope of her role. This adjustment ensures that her salary aligns with the time 43 spent overseeing Code Enforcement, Planning, Building, Public Works and Utilities, Economic Development, and Parks, Recreation, and Entertainment within the Community Development Department. This resulted in a 25% decrease overall in the General Fund for those payroll expenses. Additionally, bank charges for credit card fees incurred for processing payments for invoices and utility bills were previously charged 100% to the General Fund. To better reflect actual usage, the cost distribution was adjusted, with 14% allocated to the General Fund and 43% to the Sewer Fund and 43% to the Water Fund, aligning with the proportion of credit card payments used for sewer and water bill payments. This resulted in a decrease of $22,270 in credit card fees to the General Fund.

Lastly, a $12,000 reduction in expenses was also realized for the election expenses. The total decrease in the General Fund expenses is ($40,700).

Expenses - Increases:

Increase in expenses includes $10,650 for maintenance of equipment, buildings, and vehicles due to some unexpected repairs for the lift truck and building air conditionersfor City facilities. There was an overall increase of $9,708 in medical expenses due to the new rates for 2025 and the City’s increase in medical contributions. In addition, an additional $16,000 was budgeted for SB1383 Expenses.

Fund 105-General Fund Contingency Reserve
There has been a decrease of ($3,455) within Fund 105-General Fund Contingency Reserve due to the decrease in expenses projected with the Final Budget. This decrease is to maintain the 33% reserve contingency in the General Fund. The reserve contingency does not apply to the onetime expenses in the General Fund.

These adjustments will bring the Fiscal Year 2024-25 Mid-Year Budget for the General Fund The General Fund is projected to be structurally balanced for FY 2024-25, as no fund balance or reserves are required to fund the estimated annual operating expenses. These estimates represent a balanced fund budget for the General Fund, while maintaining the General Fund Contingency Reserve requirement of 33% of operating expenditures for the fiscal year.

Other Fund Adjustments
Sewer Fund – Fund 210
There is a decrease in payroll expenses in the amount of ($21,056) due to the 10% redistribution of funds for the Community Development Director’s payroll expenses. Additionally, staff budgeted an additional $15,000 in response to TID’s 6% rate increase. Lastly, this fund has been 44 reallocated 43% of the bank fees from credit card fees for processing payments resulting in an additional $18,702 in bank fees to this fund.

Water Fund – Fund 240
There is an increase of $18,702 to account for bank fees associated with credit card usage and a $15,500 increase in utility costs due to a 6% rate hike from TID. Additionally, $15,000 has been budgeted for a comprehensive evaluation of Wells 9 & 10 and the entire arsenic treatment facility operating system, as recommended by the state. This evaluation is necessary to assess the system’s overall functionality, identify inefficiencies, and determine whether operational or design modifications are needed to ensure consistent regulatory compliance.

There is a $68,600 reduction in building improvements, as these expenses have been reallocated to the Water Fixed Asset Replacement Fund (Fund 255). Payroll expenses have also decreased by $10,190 due to the 15% redistribution of funds for the Community Development Director’s payroll
Water Fixed Asset Replacement – Fund 255
There is an Increase of $85,000 which includes $70,000 in fixed asset replacement and deferred maintenance, repairs for Well 3, and $15,000 in fixed asset replacement and deferred maintenance and repairs for the Fox Road storage tank. $68,600 of the $85,000 was transferred from the Water Fund (Fund 240). There is also an increase of $120,000 budgeted for filter replacements for Wells 9 & 10. As the Council is aware, City staff along with Quality Service, Inc. and Cort Abney, the City’s contracted Water Engineer, have been addressing ongoing filtration challenges at Wells 9 & 10, with primary focus on the suspected deterioration of the filter media, which has contributed to inconsistent arsenic removal. Prolonged downtime by previous staff and the previous contractor, including inadequate backwashing, and uncontrolled ferric injections due to a SCADA malfunction have likely compromised the media's effectiveness. As a result, the system continues to exceed the Maximum Contaminant Level (MCL) for arsenic, putting the City in non-compliance with state regulations. Engineers have recommended urgent media replacement to restore proper filtration performance and bring the system back into compliance. To move forward, staff requested three quotes for media replacement, with the lowest quote received from ERS Industrial Services at $108,110.00. To account for potential unforeseen costs, staff has included a 10% contingency, bringing the total estimated cost to approximately $119,000. This expense is likely eligible for state reimbursement, as remaining funds are available due to the replacement project being completed under budget.

Garbage – Fund 310
There is an increase of $40,000 in revenue estimate due to year-to-date activity Community Enhancement Development Impact Fees – Fund 370 In December of 2024, staff had the structure at Fontana Park inspected, it was determined that the structure has met its life expectancy and is need of replacement. Staff have budgeted $70,000 for the replacement and installation of the structure and anticipate this to be completed before the end of the fiscal year.

Due to insufficient funding in both of the Fontana Landscape and Lighting Districts (LLD) funds, one currently in a negative balance and the other with low funding that is earmarked for 45 necessary maintenance and improvements, Fund 370 is being utilized for this project. The Community Enhancement Development Impact Fee fund is designed to fund infrastructure improvements that enhance public spaces. The replacement of the play structure aligns with the fund’s intended purpose, as outlined in the Development Impact Fee Nexus Study adopted by the Hughson City Council under Resolution 06-113. This alignment establishes a clear nexus for using Fund 370, ensuring that residents continue to have access to safe and enjoyable public spaces
Storm Drain Development Impact Fees – Fund 450
There is an increase in revenue of $80,000 due to revised estimates received for Parkwood Development.

Public Facility Streets Development Impact Fees – Fund 452 There is an increase in revenue of $164,000 due to revised estimates received for Parkwood Development.

Summary
In summary, the Fiscal Year 2024-25 Mid-Year Budget as presented is a balanced spending plan for the City of Hughson to continue operations in delivering services based on known data at the time of compilation. Strategic planning priorities included in the 2024/25 Budget include continuing to work on the General Plan and Housing Element Updates, Phase II of Measure L Street Preservation Project, and the Whitmore Pedestrian Crossing Project (construction).

Additionally, the budget includes Phase II of the 2nd Street Improvement Project funded by CDBG.

The Final Budget was reviewed at the March 6, 2025, Budget and Finance Committee meeting and was recommended for approval.

The Fiscal Year 2024-25 Final Budget serves as a spending plan that represents a balanced budget in keeping expenses aligned with revenues. In addition, it serves as a communication tool for all stakeholders to convey financial data regarding City operations, planned projects, and the execution of City goals.

Fiscal Impact:

The overall projected revenue for Fiscal Year 2024-2025 Final Budget is $17,154,382 and projected expenditure for the total operating budget is $17,031,920. 46 CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2025-05

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSONAPPROVING THE MID YEAR AJUSTMENTS TO THE OPERATING BUDGET FOR FISCAL YEAR 2024-25 WHEREAS, on September 23, 2024, the City Council adopted the Fiscal Year 2024-25 City of Hughson Operating Budget, by adopting Resolution No. 2024-35; and WHEREAS, City staff have reviewed the funds and accounts of the City Budget during a midyear examination; and WHEREAS, after conducting an extensive review and analysis of the entire operating budget, City staff recommends budget adjustments and fund transfers that increase the estimated revenue by $485,110 and increase estimated expense by $234,561 as shown in “Exhibit A”; and NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Hughson hereby adopts Resolution No. 2025-05, approving the budget adjustments as shown in “Exhibit A” to increase the budget adopted by Resolution No. 2024-35, to $17,031,920.

PASSED AND ADOPTED, by the City Council of the City of Hughson at its regular meeting held on this 10th day of March 2025, by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
_________________________
GEORGE CARR, Mayor

ATTEST:
_______________________
ASHTON GOSE, City Clerk
47 Exhibit A
48 Dept
No. Dept Name
FY 2024-25 Final
FY 2024-25
Mid-Year
Increase / (Decrease) Notes
1005 LEGISLATIVE 43,643 $ 43,718 $ 75$ Phone & internet expenses 1010 CITY MANAGER $ 246,782 $ 239,822 (6,960)$ Car & Technical allowances counted twice in Final Budget 1015 CITY TREASURER $ 1,292 $ 1,292 -$
1020 LEGAL SERVICES $ 143,750 $ 143,750 -$
1025 FINANCE $ 397,960 $ 374,028 (23,932)$ Percentage charge for credit card charges changed to 14% General Fund, 86% Sewer & Water 1030 HUMAN RESOURCES/RISK MANAGEMENT 17,925 $ $ 15,325 (2,600)$ Advertising expenses less than originally budgeted for job openings 1035 CITY CLERK $ 121,792 $ 113,357 (8,435)$ Election costs less than originally budgeted 1040 PLANNING/BUILDING $ 420,835 $ 385,265 (35,570)$ 30% Reduction in Development Director's payroll burden, added more to PW, Sewer, & Water 1045 POLICE SERVICES $ 1,916,225 $ 1,916,225 -$
1050 ANIMAL CONTROL $ 75,328 $ 67,158 (8,170)$ Received finalized budget from Stanislaus Animal Control1055 PUBLIC WORKS $ 187,184 $ 233,442 46,258$ 5% increase in Development Director payroll burden, increase in medical, phone & internet expense, and SB1383 Expenses
1060 BUILDING AND GROUNDS 125,044 $ 130,950 $ 5,906$ Unexpected A/C Repairs of $2,200, TID 6% increase to utilities, and increase in medical expense 1065 PARKS AND RECREATION $ 167,307 $ 173,354 6,047$ Increase in medical expense & TID 6% increase to utilities 1070 STREET MAINTENANCE $ 134,295 $ 140,351 6,056$ Increase in medical, phone & internet, and payroll 1075 FLEET MAINTENANCE $ 19,450 $ 28,800 9,350$ Unexpected repairs to fleet vehicles & increase in supply expenses 9999 NON DEPARTMENTAL $ 372,080 $ 368,625 (3,455)$ Decrease in contingency transfer due to decrease in General Fund Expenses TOTAL OPERATIONAL COSTS 4,390,892 $ $ Overall decrease of $15,430 or .35% in Expenses for the General Fund 4,375,462 Less One-Time Expenses and Transfers
General Plan Update $ (34,000) $ (34,000)
Dump Trailer $ (17,500) $ (17,500)Mower $ (5,000) $ (5,000) Transfer to General Fund Reserve $ (106,097) $ (102,642) NET EXPENDITURES 4,228,295 $ $ 4,216,320 Net expenditures decrease by $11,975 or .62% REVENUES 4,368,205 $ $ 4,703,825 Overall increase in of $335,620 in Revenue or 7.7% for the General Fund 1 BALANCE 139,910 $ 487,505 $ Positive balance in General Fund after factoring out one-time expenses 1 Majority of increase revenue due to increase in Sales & Property Taxes

CITY OF HUGHSON
FY 24-25 MID-YEAR BUDGET

GENERAL FUND SUMMARY
49 Current Fund Balance
as of 06/30/24 1,288,743 $
Quarterly Transfer In 102,642
Estimated Fund Balance
as of 06/30/25 $ 1,391,385
Estimated General Fund Expenses
FY2024-25 4,272,820
Less One-Time Expenditures (56,500)
Estimated Expenses 4,216,320
Required Reserve 33% 1,391,385
Transfer in to meet reserve 102,642
Estimated Fund Balance as of 6/30/25 $ 1,391,385
Fund 105 General Fund Contingency Reserve
Fiscal Year 2024-25 Final Budget
50 3/3/2025 6:33:29 PM Page 1 of 64
Budget Comparison Report
Hughson Account Detail
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue
Department: 1025 - FINANCE
100-1025-43010 BUSINESS LICENSES 22,229.00 23,894.00 25,659.00 23,000.00 26,000.00 3,000.00 13.04% 100-1025-43040 PERMIT-YARD SALE 265.00 405.00 180.00 300.00 300.00 0.00 0.00% Total Department: 1025 - FINANCE: 22,494.00 24,299.00 25,839.00 23,300.00 26,300.00 3,000.00 12.88% Department: 1035 - CITY CLERK
100-1035-90000 National Night Out Donations 100.00 100.00 0.00 0.00 0.00 0.00 0.00% 100-1035-90001 Trunk or Tent and Treat Donations 250.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1035-90002 Hughson has Heart Donations 400.00 510.00 100.00 0.00 0.00 0.00 0.00% Total Department: 1035 - CITY CLERK: 750.00 610.00 100.00 0.00 0.00 0.00 0.00% Department: 1040 - PLANNING/BUILDING
100-1040-43020 PERMITS-BUILDING 148,579.87 195,978.35 165,962.48 180,000.00 180,000.00 0.00 0.00% 100-1040-43030 PERMITS-ENCROACHMENT 4,002.00 4,184.00 1,450.00 3,000.00 3,000.00 0.00 0.00% 100-1040-43050 PERMIT-OTHER 42,157.42 38,794.28 34,412.70 40,000.00 45,000.00 5,000.00 12.50% 100-1040-44030 FEES-PLAN CHECK 85,505.16 78,078.84 58,987.19 60,000.00 70,000.00 10,000.00 16.67% 100-1040-44310 VIOLATION-ADMINISTRATIVE 4,100.00 3,205.00 2,645.00 3,000.00 4,000.00 1,000.00 33.33% 100-1040-44320 VIOLATION-BUILDING CODE 0.00 0.00 1,512.91 0.00 2,000.00 2,000.00 0.00% 100-1040-44410 PLANNING REVENUE 9,969.25 9,462.00 15,003.60 2,500.00 10,000.00 7,500.00 300.00% 100-1040-46050 FEE-STANISLAUS COUNTY PFF ADMIN 0.00 8,118.81 2,631.60 0.00 4,000.00 4,000.00 0.00% Total Department: 1040 - PLANNING/BUILDING: 294,313.70 337,821.28 282,605.48 288,500.00 318,000.00 29,500.00 10.23% Department: 1045 - POLICE SERVICES
100-1045-44010 FEES-BOOKING 278.70 679.75 391.56 500.00 500.00 0.00 0.00% 100-1045-44060 FEES-VEHICLE RELEASE 4,933.25 4,940.00 1,935.00 4,600.00 4,600.00 0.00 0.00% 100-1045-44080 FEE-FIREWORK BOOTH 255.00 255.00 0.00 255.00 255.00 0.00 0.00% 100-1045-44210 FINES-PARKING 4,911.27 6,032.53 2,780.00 5,500.00 5,500.00 0.00 0.00% 100-1045-44220 FINES-TRAFFIC 6,270.71 15,161.12 1,230.76 12,500.00 12,500.00 0.00 0.00% 100-1045-47050 PUBLIC SAFETY AUGMENTATION 13,409.05 13,972.29 24,108.89 12,500.00 25,000.00 12,500.00 100.00% Total Department: 1045 - POLICE SERVICES: 30,057.98 41,040.69 30,446.21 35,855.00 48,355.00 12,500.00 34.86% Department: 1065 - PARKS AND RECREATION
100-1065-46020 RENTAL REVENUE 15,913.00 19,282.25 14,511.75 15,000.00 15,000.00 0.00 0.00% Total Department: 1065 - PARKS AND RECREATION: 15,913.00 19,282.25 14,511.75 15,000.00 15,000.00 0.00 0.00% 51 Budget Comparison Report
3/3/2025 6:33:29 PM Page 2 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Department: 9999 - NON DEPARTMENTAL
100-9999-40010 TAX-CURRENT PROPERTY 406,495.64 487,413.31 284,834.34 505,378.00 533,084.00 27,706.00 5.48% 100-9999-40030 TAX-OTHER PROPERTY 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-9999-40040 TAX-PROPERTY TRANSFER 44,237.00 25,727.02 31,698.03 25,000.00 34,300.00 9,300.00 37.20% 100-9999-40050 TAX-VLF IN LIEU 825,296.00 935,863.00 511,785.50 990,611.00 1,023,571.00 32,960.00 3.33% 100-9999-40060 TAX-SB813 SUPPLEMENTAL 13,302.66 7,936.63 5,094.90 8,000.00 8,000.00 0.00 0.00% 100-9999-40070 TAX-HOMEOWNERS PROPERTY RELIEF 3,298.14 3,424.20 0.00 3,000.00 3,000.00 0.00 0.00% 100-9999-40080 TAX-FHA IN LIEU 152.04 0.00 0.00 120.00 120.00 0.00 0.00% 100-9999-41010 TAX-SALES 1,296,293.31 1,234,847.37 542,264.93 1,172,000.00 1,309,304.00 137,304.00 11.72% 100-9999-42010 FRANCHISE-GAS UTILITY 22,160.38 24,438.20 0.00 25,000.00 25,000.00 0.00 0.00% 100-9999-42020 FRANCHISE-GARBAGE 85,927.64 91,669.59 32,349.00 80,375.00 80,375.00 0.00 0.00% 100-9999-42030 FRANCHISE-CABLE T.V. 26,445.81 39,153.98 14,510.09 31,000.00 31,000.00 0.00 0.00% 100-9999-42040 FRANCHISE - PHONE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-9999-44040 FEE-RETURNED CHECK 820.00 795.00 595.00 500.00 800.00 300.00 60.00% 100-9999-46010 SALE OF DOCUMENTS 56.70 61.00 164.37 50.00 200.00 150.00 300.00% 100-9999-46040 INTEREST EARNED 3,876.30 23,442.56 8,758.59 0.00 16,000.00 16,000.00 0.00% 100-9999-46080 PENALTIES 15,596.98 15,881.88 12,560.23 16,000.00 18,000.00 2,000.00 12.50% 100-9999-46090 REFUND 12,557.58 11,468.25 4,381.89 10,500.00 8,500.00 -2,000.00 -19.05% 100-9999-46100 SALE OF SURPLUS PROPERTY 0.00 205.00 0.00 0.00 0.00 0.00 0.00% 100-9999-46110 GENERAL PLAN UPDATE FEE 1,788.70 21,719.30 67,885.00 2,300.00 68,000.00 65,700.00 2,856.52% 100-9999-46120 MISCELLANEOUS REVENUE 50,250.34 23,812.69 9,274.58 25,000.00 25,000.00 0.00 0.00% 100-9999-46130 DONATION 0.00 0.00 100.00 0.00 100.00 100.00 0.00% 100-9999-46140 CASH OVER/CASH UNDER 60.00 39.32 -10.00 0.00 0.00 0.00 0.00% 100-9999-47510 GRANTS 0.00 221,685.00 0.00 160,000.00 160,000.00 0.00 0.00% 100-9999-49010 TRANSFER IN 208,037.00 362,577.00 193,383.50 386,767.00 387,867.00 1,100.00 0.28% 100-9999-49020 QUASI-EXTERNAL TRANSACTION 402,000.00 442,200.00 281,974.50 563,949.00 563,949.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 3,418,652.22 3,974,360.30 2,001,604.45 4,005,550.00 4,296,170.00 290,620.00 7.26% Total Revenue: 3,782,180.90 4,397,413.52 2,355,106.89 4,368,205.00 4,703,825.00 335,620.00 7.68% Expense
Department: 1005 - LEGISLATIVE
100-1005-50010 SALARIES-REGULAR 15,600.00 15,350.00 10,650.00 15,600.00 15,600.00 0.00 0.00% 100-1005-51070 MEDICARE TAX 1,193.64 1,174.51 768.39 1,193.00 1,193.00 0.00 0.00% 100-1005-60010 OFFICE SUPPLIES 384.48 302.94 250.05 500.00 500.00 0.00 0.00% 100-1005-60020 DEPARTMENT SUPPLIES 357.07 200.69 40.18 350.00 350.00 0.00 0.00% 100-1005-60040 DUES AND PUBLICATIONS 5,393.93 6,139.00 6,315.00 6,500.00 6,500.00 0.00 0.00% 100-1005-60050 TRAINING AND MEETINGS 13,929.70 12,360.63 4,462.37 11,000.00 11,000.00 0.00 0.00% 100-1005-60070 PHONE AND INTERNET 459.45 465.17 346.18 500.00 575.00 75.00 15.00% 52 Budget Comparison Report
3/3/2025 6:33:29 PM Page 3 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1005-61010 PROFESSIONAL SERVICES 16,352.62 7,961.50 6,459.48 8,000.00 8,000.00 0.00 0.00% Total Department: 1005 - LEGISLATIVE: 53,670.89 43,954.44 29,291.65 43,643.00 43,718.00 75.00 0.17% Department: 1010 - CITY MANAGER
100-1010-50010 SALARIES-REGULAR 149,062.04 167,265.39 99,457.29 158,700.00 151,227.00 -7,473.00 -4.71% 100-1010-50190 TECHNOLOGY ALLOWANCE 1,200.00 1,250.00 800.00 1,200.00 1,200.00 0.00 0.00% 100-1010-50200 VEHICLE ALLOWANCE 5,520.00 5,850.00 4,000.00 6,000.00 6,000.00 0.00 0.00% 100-1010-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM11,246.59 14,751.22 15,935.90 25,424.00 24,227.00 -1,197.00 -4.71% 100-1010-51020 MEDICAL INSURANCE 13,851.60 12,628.62 14,931.36 22,700.00 23,000.00 300.00 1.32% 100-1010-51030 UNEMPLOYMENT INSURANCE 165.43 238.00 140.00 447.00 448.00 1.00 0.22% 100-1010-51040 WORKERS' COMPENSATION 4,739.18 2,923.61 1,133.98 1,587.00 1,512.00 -75.00 -4.73% 100-1010-51050 LIFE INSURANCE 485.76 526.22 344.05 486.00 550.00 64.00 13.17% 100-1010-51060 DENTAL INSURANCE 575.76 923.65 1,420.32 2,200.00 2,200.00 0.00 0.00% 100-1010-51070 MEDICARE TAX 2,317.94 2,554.18 1,479.04 2,406.00 2,297.00 -109.00 -4.53% 100-1010-51075 EMPLOYMENT TRAINING TAX 7.00 14.00 7.00 0.00 0.00 0.00 0.00% 100-1010-51080 DEFERRED COMPENSATION 2,984.28 3,539.93 2,792.66 2,100.00 4,200.00 2,100.00 100.00% 100-1010-60010 OFFICE SUPPLIES 384.47 285.99 268.43 300.00 400.00 100.00 33.33% 100-1010-60020 DEPARTMENT SUPPLIES 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 100-1010-60030 POSTAGE 92.09 78.74 61.04 100.00 100.00 0.00 0.00% 100-1010-60040 DUES AND PUBLICATIONS 42.00 0.00 0.00 450.00 150.00 -300.00 -66.67% 100-1010-60050 TRAINING AND MEETINGS 1,142.64 337.92 39.42 3,000.00 3,000.00 0.00 0.00% 100-1010-60070 PHONE AND INTERNET 1,608.13 1,628.13 1,211.67 1,650.00 2,000.00 350.00 21.21% 100-1010-60090 RENTS AND LEASES 563.70 541.81 380.16 600.00 600.00 0.00 0.00% 100-1010-61010 PROFESSIONAL SERVICES 2,254.58 3,186.84 1,902.67 3,300.00 2,500.00 -800.00 -24.24% 100-1010-61070 LEGAL SERVICES 135.44 0.00 0.00 0.00 0.00 0.00 0.00% 100-1010-62040 FUEL 1,047.52 2,000.01 1,545.30 2,200.00 2,500.00 300.00 13.64% 100-1010-63020 EVENTS 4,338.58 7,245.94 3,326.51 7,500.00 7,500.00 0.00 0.00% 100-1010-63030 EMPLOYEE APPRECIATION 2,359.87 2,500.88 2,830.47 4,332.00 4,111.00 -221.00 -5.10% Total Department: 1010 - CITY MANAGER: 206,124.60 230,271.08 154,007.27 246,782.00 239,822.00 -6,960.00 -2.82% Department: 1015 - CITY TREASURER
100-1015-50010 SALARIES-REGULAR 900.00 1,200.00 800.00 1,200.00 1,200.00 0.00 0.00% 100-1015-51070 MEDICARE TAX 68.85 91.80 61.20 92.00 92.00 0.00 0.00% Total Department: 1015 - CITY TREASURER: 968.85 1,291.80 861.20 1,292.00 1,292.00 0.00 0.00% Department: 1020 - LEGAL SERVICES
100-1020-61010 PROFESSIONAL SERVICES 94,953.94 123,644.41 56,406.36 143,750.00 143,750.00 0.00 0.00% Total Department: 1020 - LEGAL SERVICES: 94,953.94 123,644.41 56,406.36 143,750.00 143,750.00 0.00 0.00% Department: 1025 - FINANCE
100-1025-50010 SALARIES-REGULAR 215,947.74 223,767.57 158,296.54 240,720.00 240,255.00 -465.00 -0.19% 100-1025-50030 OVERTIME 90.46 22.43 22.04 60.00 60.00 0.00 0.00% 53 Budget Comparison Report
3/3/2025 6:33:29 PM Page 4 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1025-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM19,913.25 17,115.21 12,319.42 18,945.00 18,913.00 -32.00 -0.17% 100-1025-51020 MEDICAL INSURANCE 28,750.06 32,357.71 22,816.50 37,655.00 36,851.00 -804.00 -2.14% 100-1025-51030 UNEMPLOYMENT INSURANCE 574.00 241.62 296.16 953.00 954.00 1.00 0.10% 100-1025-51040 WORKERS' COMPENSATION 1,582.50 3,727.01 1,802.30 2,407.00 2,403.00 -4.00 -0.17% 100-1025-51050 LIFE INSURANCE 529.45 495.87 610.73 872.00 950.00 78.00 8.94% 100-1025-51060 DENTAL INSURANCE 3,248.71 3,009.83 1,954.05 3,011.00 3,011.00 0.00 0.00% 100-1025-51070 MEDICARE TAX 3,067.88 3,049.23 2,358.66 3,449.00 3,443.00 -6.00 -0.17% 100-1025-51075 EMPLOYMENT TRAINING TAX (ETT) 27.26 14.29 14.98 0.00 0.00 0.00 0.00% 100-1025-51080 DEFERRED COMPENSATION 1,072.65 1,235.36 840.44 1,218.00 1,278.00 60.00 4.93% 100-1025-60010 OFFICE SUPPLIES 905.55 956.68 920.78 900.00 1,200.00 300.00 33.33% 100-1025-60020 DEPARTMENT SUPPLIES 258.90 154.85 0.00 250.00 250.00 0.00 0.00% 100-1025-60030 POSTAGE 254.61 192.54 142.50 300.00 300.00 0.00 0.00% 100-1025-60040 DUES AND PUBLICATIONS 220.00 271.00 470.00 800.00 500.00 -300.00 -37.50% 100-1025-60050 TRAINING AND MEETINGS 1,413.66 3,630.11 1,827.92 5,200.00 5,200.00 0.00 0.00% 100-1025-60060 ADVERTISING 485.63 0.00 0.00 650.00 0.00 -650.00 -100.00% 100-1025-60070 PHONE AND INTERNET 689.22 697.79 519.29 700.00 860.00 160.00 22.86% 100-1025-60090 RENTS AND LEASES 650.97 627.65 442.89 800.00 800.00 0.00 0.00% 100-1025-61010 PROFESSIONAL SERVICES 29,980.53 30,769.88 15,811.00 35,000.00 35,000.00 0.00 0.00% 100-1025-61060 SOFTWARE MAINTENANCE AND SUPPORT6,116.02 0.00 1,179.22 6,800.00 6,800.00 0.00 0.00% 100-1025-61070 LEGAL SERVICES 135.44 0.00 0.00 0.00 0.00 0.00 0.00% 100-1025-62040 FUEL 367.59 0.00 0.00 0.00 0.00 0.00 0.00% 100-1025-64020 MISCELLANEOUS BANK CHARGES 19,923.40 10,208.09 6,711.80 37,270.00 15,000.00 -22,270.00 -59.75% 100-1025-64040 MISCELLANEOUS 0.00 2,602.56 0.00 0.00 0.00 0.00 0.00% Total Department: 1025 - FINANCE: 336,205.48 335,147.28 229,357.22 397,960.00 374,028.00 -23,932.00 -6.01% Department: 1030 - HUMAN RESOURCES/RISK MANAGEMENT
100-1030-60010 OFFICE SUPPLIES 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 100-1030-60020 DEPARTMENT SUPPLIES 75.74 69.00 22.61 200.00 200.00 0.00 0.00% 100-1030-60030 POSTAGE 0.00 8.97 0.00 25.00 25.00 0.00 0.00% 100-1030-60040 DUES AND PUBLICATIONS 2,600.00 2,730.00 2,865.00 2,600.00 3,000.00 400.00 15.38% 100-1030-60050 TRAINING AND MEETINGS 459.34 3,454.58 1,537.28 3,500.00 3,500.00 0.00 0.00% 100-1030-60060 ADVERTISING 316.62 2,467.00 0.00 3,500.00 500.00 -3,000.00 -85.71% 100-1030-61010 PROFESSIONAL SERVICES 4,007.34 8,242.30 5,583.07 8,000.00 8,000.00 0.00 0.00% 100-1030-61070 LEGAL SERVICES 135.44 3,475.00 0.00 0.00 0.00 0.00 0.00% Total Department: 1030 - HUMAN RESOURCES/RISK MANAG… 7,594.48 20,446.85 10,007.96 17,925.00 15,325.00 -2,600.00 -14.50% Department: 1035 - CITY CLERK
100-1035-50010 SALARIES-REGULAR 44,462.02 48,666.32 32,467.22 49,052.00 49,150.00 98.00 0.20% 100-1035-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,148.13 3,591.92 2,546.62 3,860.00 3,868.00 8.00 0.21% 100-1035-51020 MEDICAL INSURANCE 4,293.74 3,842.54 3,065.36 4,158.00 5,190.00 1,032.00 24.82% 100-1035-51030 UNEMPLOYMENT INSURANCE 77.51 59.47 69.96 224.00 224.00 0.00 0.00% 54 Budget Comparison Report
3/3/2025 6:33:29 PM Page 5 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1035-51040 WORKERS' COMPENSATION 787.09 834.67 368.62 491.00 492.00 1.00 0.20% 100-1035-51050 LIFE INSURANCE 155.37 177.22 142.93 196.00 220.00 24.00 12.24% 100-1035-51060 DENTAL INSURANCE 635.06 635.04 423.34 650.00 650.00 0.00 0.00% 100-1035-51070 MEDICARE TAX 609.62 670.57 471.56 711.00 713.00 2.00 0.28% 100-1035-51075 EMPLOYMENT TRAINING TAX (ETT) 3.47 3.45 3.48 0.00 0.00 0.00 0.00% 100-1035-51080 DEFERRED COMPENSATION 299.61 323.15 201.25 300.00 300.00 0.00 0.00% 100-1035-60010 OFFICE SUPPLIES 1,481.70 1,208.34 999.61 1,200.00 1,400.00 200.00 16.67% 100-1035-60020 DEPARTMENT SUPPLIES 133.00 185.48 75.71 200.00 200.00 0.00 0.00% 100-1035-60030 POSTAGE 223.90 209.99 162.85 250.00 250.00 0.00 0.00% 100-1035-60040 DUES AND PUBLICATIONS 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 100-1035-60050 TRAINING AND MEETINGS 1,371.04 1,453.20 179.06 1,700.00 1,700.00 0.00 0.00% 100-1035-60060 ADVERTISING 712.25 1,579.91 0.00 2,000.00 2,000.00 0.00 0.00% 100-1035-60070 PHONE AND INTERNET 4,193.50 3,759.69 1,461.86 4,100.00 4,100.00 0.00 0.00% 100-1035-60090 RENTS AND LEASES 449.27 432.29 303.97 500.00 500.00 0.00 0.00% 100-1035-60100 INSURANCE AND SURETIES 210.93 576.33 186.00 0.00 200.00 200.00 0.00% 100-1035-61010 PROFESSIONAL SERVICES 1,033.72 10,492.36 798.97 6,500.00 6,500.00 0.00 0.00% 100-1035-61040 IT SERVICES 21,180.20 26,097.99 17,107.63 23,500.00 25,500.00 2,000.00 8.51% 100-1035-61070 LEGAL SERVICES 135.36 0.00 0.00 0.00 0.00 0.00 0.00% 100-1035-61170 ELECTION 11,752.49 96.80 6,711.16 22,000.00 10,000.00 -12,000.00 -54.55% Total Department: 1035 - CITY CLERK: 97,348.98 104,896.73 67,747.16 121,792.00 113,357.00 -8,435.00 -6.93% Department: 1040 - PLANNING/BUILDING
100-1040-50010 SALARIES-REGULAR 117,802.26 118,010.07 63,914.20 110,129.00 83,667.00 -26,462.00 -24.03% 100-1040-50030 OVERTIME 48.23 374.58 195.01 300.00 300.00 0.00 0.00% 100-1040-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM8,697.04 9,219.10 4,990.42 8,455.00 6,427.00 -2,028.00 -23.99% 100-1040-51020 MEDICAL INSURANCE 18,552.80 22,378.33 15,000.81 23,332.00 17,529.00 -5,803.00 -24.87% 100-1040-51030 UNEMPLOYMENT INSURANCE 593.90 237.99 145.62 492.00 358.00 -134.00 -27.24% 100-1040-51040 WORKERS' COMPENSATION 2,369.59 1,594.24 1,015.55 1,628.00 1,365.00 -263.00 -16.15% 100-1040-51050 LIFE INSURANCE 240.89 338.00 262.38 395.00 352.00 -43.00 -10.89% 100-1040-51060 DENTAL INSURANCE 1,953.99 2,354.64 1,397.11 2,330.00 1,978.00 -352.00 -15.11% 100-1040-51070 MEDICARE TAX 4,089.89 2,146.24 928.33 1,714.00 1,309.00 -405.00 -23.63% 100-1040-51075 EMPLOYMENT TRAINING TAX (ETT) 27.50 14.09 7.36 0.00 0.00 0.00 0.00% 100-1040-51080 DEFERRED COMPENSATION 300.45 536.49 397.49 660.00 580.00 -80.00 -12.12% 100-1040-60010 OFFICE SUPPLIES 1,781.66 2,216.57 750.14 2,000.00 2,000.00 0.00 0.00% 100-1040-60020 DEPARTMENT SUPPLIES 933.56 1,580.27 124.05 1,000.00 1,000.00 0.00 0.00% 100-1040-60030 POSTAGE 279.86 262.48 203.54 300.00 300.00 0.00 0.00% 100-1040-60040 DUES AND PUBLICATIONS 3,778.18 5,637.48 5,425.00 6,000.00 6,000.00 0.00 0.00% 100-1040-60050 TRAINING AND MEETINGS 0.00 75.00 0.00 1,000.00 1,000.00 0.00 0.00% 100-1040-60060 ADVERTISING 0.00 77.70 0.00 500.00 500.00 0.00 0.00% 100-1040-60070 PHONE AND INTERNET 689.22 697.79 519.29 800.00 800.00 0.00 0.00% 55 Budget Comparison Report
3/3/2025 6:33:29 PM Page 6 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1040-60090 RENTS AND LEASES 565.65 543.04 380.26 800.00 800.00 0.00 0.00% 100-1040-61010 PROFESSIONAL SERVICES 169,001.63 200,206.36 105,684.68 259,000.00 259,000.00 0.00 0.00% 100-1040-61070 LEGAL SERVICES 135.36 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 1040 - PLANNING/BUILDING: 331,841.66 368,500.46 201,341.24 420,835.00 385,265.00 -35,570.00 -8.45% Department: 1045 - POLICE SERVICES
100-1045-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM79,659.00 76,202.00 86,773.00 86,773.00 86,773.00 0.00 0.00% 100-1045-61010 PROFESSIONAL SERVICES 1,515,539.66 1,620,232.41 863,783.60 1,732,424.00 1,732,424.00 0.00 0.00% 100-1045-62050 POLICE VEHICLE REIMBURSEMENT 87,348.96 91,280.00 48,514.02 97,028.00 97,028.00 0.00 0.00% Total Department: 1045 - POLICE SERVICES: 1,682,547.62 1,787,714.41 999,070.62 1,916,225.00 1,916,225.00 0.00 0.00% Department: 1050 - ANIMAL CONTROL
100-1050-61010 PROFESSIONAL SERVICES 43,417.00 45,189.00 52,411.00 75,328.00 67,158.00 -8,170.00 -10.85% 100-1050-65020 DEBT SERVICE-ANIMAL CONTROL 72,380.16 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 1050 - ANIMAL CONTROL: 115,797.16 45,189.00 52,411.00 75,328.00 67,158.00 -8,170.00 -10.85% Department: 1055 - PUBLIC WORKS
100-1055-50010 SALARIES-REGULAR 34,299.63 42,591.98 34,528.11 41,301.00 59,800.00 18,499.00 44.79% 100-1055-50030 OVERTIME 0.00 1,238.05 809.59 0.00 1,200.00 1,200.00 0.00% 100-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,522.42 3,461.16 2,784.49 3,250.00 4,800.00 1,550.00 47.69% 100-1055-51020 MEDICAL INSURANCE 7,103.34 9,624.73 8,709.27 8,010.00 14,200.00 6,190.00 77.28% 100-1055-51030 UNEMPLOYMENT INSURANCE 54.37 64.77 93.07 224.00 336.00 112.00 50.00% 100-1055-51040 WORKERS' COMPENSATION 2,369.59 4,585.67 1,686.72 2,403.00 3,000.00 597.00 24.84% 100-1055-51050 LIFE INSURANCE 115.36 161.44 145.20 157.00 226.00 69.00 43.95% 100-1055-51060 DENTAL INSURANCE 745.50 1,032.44 823.58 660.00 1,400.00 740.00 112.12% 100-1055-51070 MEDICARE TAX 483.08 615.45 502.58 599.00 860.00 261.00 43.57% 100-1055-51075 EMPLOYMENT TRAINING TAX (ETT) 2.46 3.82 4.67 0.00 0.00 0.00 0.00% 100-1055-51080 DEFERRED COMPENSATION 210.10 310.20 237.64 300.00 450.00 150.00 50.00% 100-1055-60010 OFFICE SUPPLIES 1,396.99 1,470.95 856.85 1,000.00 1,200.00 200.00 20.00% 100-1055-60020 DEPARTMENT SUPPLIES 3,755.40 4,548.93 1,886.63 4,600.00 4,600.00 0.00 0.00% 100-1055-60030 POSTAGE 279.88 262.53 203.60 250.00 270.00 20.00 8.00% 100-1055-60040 DUES AND PUBLICATIONS 200.00 0.00 0.00 200.00 200.00 0.00 0.00% 100-1055-60050 TRAINING AND MEETINGS 522.41 993.96 31.90 1,300.00 1,300.00 0.00 0.00% 100-1055-60060 ADVERTISING 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1055-60070 PHONE AND INTERNET 2,986.55 3,023.72 2,250.23 2,930.00 3,600.00 670.00 22.87% 100-1055-60110 UNIFORM AND CLOTHING 1,697.70 1,919.90 1,368.34 2,300.00 2,300.00 0.00 0.00% 100-1055-61010 PROFESSIONAL SERVICES 30,025.84 12,980.34 18,306.35 30,000.00 30,000.00 0.00 0.00% 100-1055-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 842.00 2,000.00 2,000.00 0.00 0.00% 100-1055-61070 LEGAL SERVICES 135.46 0.00 0.00 0.00 0.00 0.00 0.00% 100-1055-61180 SB 1383 EXPENSES 2023 3,796.65 5,604.52 11,586.02 79,000.00 16,000.00 -63,000.00 -79.75% 100-1055-61181 SB 1383 EXPENSES 2024 0.00 0.00 0.00 0.00 79,000.00 79,000.00 0.00% 56 Budget Comparison Report
3/3/2025 6:33:29 PM Page 7 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1055-62040 FUEL 1,691.20 1,687.56 772.65 1,700.00 1,700.00 0.00 0.00% 100-1055-64070 AB939 GRANT WORK 0.00 7,807.43 0.00 5,000.00 5,000.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 94,393.93 103,989.55 88,429.49 187,184.00 233,442.00 46,258.00 24.71% Department: 1060 - BUILDINGS AND GROUNDS
100-1060-50010 SALARIES-REGULAR 28,805.92 38,657.10 32,023.57 55,264.00 52,649.00 -2,615.00 -4.73% 100-1060-50030 OVERTIME 1,889.72 1,925.18 1,455.19 1,500.00 2,000.00 500.00 33.33% 100-1060-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,854.48 3,824.92 3,111.59 5,751.00 5,605.00 -146.00 -2.54% 100-1060-51020 MEDICAL INSURANCE 7,580.04 6,534.28 5,653.21 9,214.00 13,056.00 3,842.00 41.70% 100-1060-51030 UNEMPLOYMENT INSURANCE 102.28 125.67 108.85 448.00 493.00 45.00 10.04% 100-1060-51040 WORKERS' COMPENSATION 1,582.50 5,878.00 5,904.06 6,547.00 7,500.00 953.00 14.56% 100-1060-51050 LIFE INSURANCE 120.82 144.19 161.13 237.00 259.00 22.00 9.28% 100-1060-51060 DENTAL INSURANCE 724.74 599.45 420.60 680.00 681.00 1.00 0.15% 100-1060-51070 MEDICARE TAX 444.20 585.21 484.47 823.00 767.00 -56.00 -6.80% 100-1060-51075 EMPLOYMENT TRAINING TAX (ETT) 4.88 7.34 5.42 0.00 0.00 0.00 0.00% 100-1060-51080 DEFERRED COMPENSATION 212.58 390.44 276.82 480.00 540.00 60.00 12.50% 100-1060-60010 OFFICE SUPPLIES 76.87 66.93 87.27 75.00 150.00 75.00 100.00% 100-1060-60020 DEPARTMENT SUPPLIES 4,108.88 3,758.14 1,542.88 4,300.00 4,300.00 0.00 0.00% 100-1060-60070 PHONE AND INTERNET 2,881.35 2,919.40 1,464.91 2,850.00 2,850.00 0.00 0.00% 100-1060-60080 UTILITIES 18,490.96 17,064.80 11,704.52 18,500.00 19,000.00 500.00 2.70% 100-1060-60110 UNIFORM AND CLOTHING 817.29 1,716.97 1,208.87 1,725.00 1,800.00 75.00 4.35% 100-1060-60120 SMALL TOOLS 823.35 259.60 0.00 500.00 500.00 0.00 0.00% 100-1060-61010 PROFESSIONAL SERVICES 4,638.51 1,607.18 764.11 5,500.00 5,500.00 0.00 0.00% 100-1060-61050 TEMPORARY EMPLOYEE SERVICES 13,821.97 17,901.63 396.00 0.00 0.00 0.00 0.00% 100-1060-61080 PEST CONTROL 0.00 786.00 548.00 700.00 800.00 100.00 14.29% 100-1060-62010 MAINTENANCE BUILDINGS AND GROUNDS6,710.47 4,394.35 8,078.18 6,000.00 8,500.00 2,500.00 41.67% 100-1060-62030 MAINTENANCE OF EQUIPMENT 135.32 350.13 257.78 350.00 400.00 50.00 14.29% 100-1060-62040 FUEL 1,800.00 1,579.34 794.52 2,000.00 2,000.00 0.00 0.00% 100-1060-70050 OTHER EQUIPMENT 2,187.46 1,600.00 0.00 1,600.00 1,600.00 0.00 0.00% Total Department: 1060 - BUILDINGS AND GROUNDS: 100,814.59 112,676.25 76,451.95 125,044.00 130,950.00 5,906.00 4.72% Department: 1065 - PARKS AND RECREATION
100-1065-50010 SALARIES-REGULAR 43,008.11 60,791.41 45,191.04 81,379.00 79,801.00 -1,578.00 -1.94% 100-1065-50030 OVERTIME 2,452.94 2,933.67 2,127.96 2,800.00 2,800.00 0.00 0.00% 100-1065-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM4,064.33 5,724.64 4,305.61 8,221.00 8,121.00 -100.00 -1.22% 100-1065-51020 MEDICAL INSURANCE 11,440.37 10,887.81 8,576.72 15,040.00 19,621.00 4,581.00 30.46% 100-1065-51030 UNEMPLOYMENT INSURANCE 143.99 179.26 150.64 604.00 627.00 23.00 3.81% 100-1065-51040 WORKERS' COMPENSATION 2,369.59 7,791.49 5,779.77 9,483.00 9,349.00 -134.00 -1.41% 100-1065-51050 LIFE INSURANCE 180.36 229.20 223.48 338.00 349.00 11.00 3.25% 100-1065-51060 DENTAL INSURANCE 1,126.48 1,049.94 662.96 1,236.00 1,236.00 0.00 0.00% 100-1065-51070 MEDICARE TAX 657.41 918.18 684.62 1,221.00 1,185.00 -36.00 -2.95% 57 Budget Comparison Report
3/3/2025 6:33:29 PM Page 8 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1065-51075 EMPLOYMENT TRAINING TAX (ETT) 6.85 10.60 7.57 0.00 0.00 0.00 0.00% 100-1065-51080 DEFERRED COMPENSATION 327.68 585.12 387.30 660.00 690.00 30.00 4.55% 100-1065-60010 OFFICE SUPPLIES 115.34 104.43 140.42 100.00 200.00 100.00 100.00% 100-1065-60020 DEPARTMENT SUPPLIES 4,880.82 5,422.71 2,045.83 5,500.00 5,500.00 0.00 0.00% 100-1065-60030 POSTAGE 55.98 52.50 40.69 75.00 75.00 0.00 0.00% 100-1065-60050 TRAINING AND MEETINGS 0.00 225.00 140.00 1,000.00 1,000.00 0.00 0.00% 100-1065-60070 PHONE AND INTERNET 1,723.03 1,744.44 1,298.21 1,750.00 2,000.00 250.00 14.29% 100-1065-60080 UTILITIES 21,437.66 20,291.07 14,489.17 22,000.00 24,000.00 2,000.00 9.09% 100-1065-60090 RENTS AND LEASES 4,259.78 4,189.23 2,397.52 3,650.00 4,400.00 750.00 20.55% 100-1065-60110 UNIFORM AND CLOTHING 700.00 1,143.86 859.01 1,150.00 1,500.00 350.00 30.43% 100-1065-60120 SMALL TOOLS 148.56 200.00 300.00 400.00 400.00 0.00 0.00% 100-1065-61010 PROFESSIONAL SERVICES 43,686.44 1,120.78 164.56 1,500.00 500.00 -1,000.00 -66.67% 100-1065-61050 TEMPORARY EMPLOYEE SERVICES 17,277.44 22,377.05 495.01 0.00 0.00 0.00 0.00% 100-1065-62010 MAINTENANCE BUILDINGS AND GROUNDS3,674.06 890.29 1,449.81 2,000.00 2,600.00 600.00 30.00% 100-1065-62030 MAINTENANCE OF EQUIPMENT 885.10 1,200.15 853.96 1,200.00 1,200.00 0.00 0.00% 100-1065-62040 FUEL 500.00 752.65 702.41 1,000.00 1,200.00 200.00 20.00% 100-1065-70050 OTHER EQUIPMENT 1,694.18 1,958.42 5,000.00 5,000.00 5,000.00 0.00 0.00% Total Department: 1065 - PARKS AND RECREATION: 166,816.50 152,773.90 98,474.27 167,307.00 173,354.00 6,047.00 3.61% Department: 1070 - STREET MAINTENANCE
100-1070-50010 SALARIES-REGULAR 56,945.76 54,479.67 48,070.61 60,058.00 64,367.00 4,309.00 7.17% 100-1070-50030 OVERTIME 4,391.97 5,584.59 3,513.82 5,200.00 5,200.00 0.00 0.00% 100-1070-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM4,228.10 4,094.90 3,724.06 5,532.00 5,871.00 339.00 6.13% 100-1070-51020 MEDICAL INSURANCE 17,247.19 15,071.12 18,059.43 18,760.00 19,130.00 370.00 1.97% 100-1070-51030 UNEMPLOYMENT INSURANCE 154.95 180.00 233.97 402.00 448.00 46.00 11.44% 100-1070-51040 WORKERS' COMPENSATION 7,904.18 6,194.65 5,592.30 6,947.00 7,520.00 573.00 8.25% 100-1070-51050 LIFE INSURANCE 254.28 223.06 202.91 250.00 272.00 22.00 8.80% 100-1070-51060 DENTAL INSURANCE 2,010.43 1,681.59 1,672.15 1,760.00 1,760.00 0.00 0.00% 100-1070-51070 MEDICARE TAX 881.19 847.10 734.57 946.00 983.00 37.00 3.91% 100-1070-51075 EMPLOYMENT TRAINING TAX (ETT) 7.35 10.35 12.28 0.00 0.00 0.00 0.00% 100-1070-51080 DEFERRED COMPENSATION 562.91 540.39 483.24 540.00 600.00 60.00 11.11% 100-1070-60010 OFFICE SUPPLIES 40.88 38.82 0.00 200.00 200.00 0.00 0.00% 100-1070-60020 DEPARTMENT SUPPLIES 3,807.08 3,879.66 514.57 4,000.00 4,000.00 0.00 0.00% 100-1070-60030 POSTAGE 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 100-1070-60040 DUES AND PUBLICATIONS 600.00 0.00 0.00 600.00 600.00 0.00 0.00% 100-1070-60070 PHONE AND INTERNET 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1070-60110 UNIFORM AND CLOTHING 2,292.25 2,829.76 1,723.78 2,500.00 2,800.00 300.00 12.00% 100-1070-60120 SMALL TOOLS 609.47 349.09 150.91 500.00 500.00 0.00 0.00% 100-1070-61010 PROFESSIONAL SERVICES 6,305.86 1,919.51 0.00 5,000.00 5,000.00 0.00 0.00% 100-1070-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 58 Budget Comparison Report
3/3/2025 6:33:29 PM Page 9 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1070-62010 MAINTENANCE BUILDINGS AND GROUNDS500.00 241.99 233.22 500.00 500.00 0.00 0.00% 100-1070-62030 MAINTENANCE OF EQUIPMENT 842.85 626.95 441.88 1,000.00 1,000.00 0.00 0.00% 100-1070-62040 FUEL 2,206.96 1,939.34 914.12 2,000.00 2,000.00 0.00 0.00% 100-1070-70040 VEHICLES 405.51 0.00 0.00 0.00 0.00 0.00 0.00% 100-1070-70050 OTHER EQUIPMENT 498.34 0.00 14,302.22 17,500.00 17,500.00 0.00 0.00% Total Department: 1070 - STREET MAINTENANCE: 112,697.51 100,732.54 100,580.04 134,295.00 140,351.00 6,056.00 4.51% Department: 1075 - FLEET MAINTENANCE
100-1075-60020 DEPARTMENT SUPPLIES 200.00 200.07 748.76 200.00 1,200.00 1,000.00 500.00% 100-1075-60070 PHONE AND INTERNET 3,101.42 3,140.00 2,336.77 3,150.00 4,000.00 850.00 26.98% 100-1075-60120 SMALL TOOLS 1,000.00 300.00 0.00 300.00 300.00 0.00 0.00% 100-1075-61010 PROFESSIONAL SERVICES 0.00 465.00 100.00 800.00 800.00 0.00 0.00% 100-1075-62020 MAINTENANCE VEHICLES 13,716.21 13,998.41 15,124.83 12,000.00 19,000.00 7,000.00 58.33% 100-1075-62030 MAINTENANCE OF EQUIPMENT 741.01 1,000.12 1,180.73 1,000.00 1,500.00 500.00 50.00% 100-1075-62040 FUEL 2,127.10 2,499.99 1,139.60 2,000.00 2,000.00 0.00 0.00% 100-1075-70040 VEHICLES 0.00 55,797.43 0.00 0.00 0.00 0.00 0.00% Total Department: 1075 - FLEET MAINTENANCE: 20,885.74 77,401.02 20,630.69 19,450.00 28,800.00 9,350.00 48.07% Department: 9999 - NON DEPARTMENTAL
100-9999-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM107,722.09 126,573.60 171,603.69 171,161.00 171,161.00 0.00 0.00% 100-9999-60100 INSURANCE AND SURETIES 44,100.82 56,088.53 65,292.00 74,296.60 74,296.60 0.00 0.00% 100-9999-61010 PROFESSIONAL SERVICES 1,010.88 735.00 735.00 1,000.00 1,000.00 0.00 0.00% 100-9999-64060 TAX ADMINISTRATION 6,260.05 6,459.00 0.00 6,500.00 6,500.00 0.00 0.00% 100-9999-66000 TRANSFER OUT 133,459.00 69,347.00 57,061.00 114,122.00 110,667.00 -3,455.00 -3.03% 100-9999-66010 IT REPLACEMENT 0.00 5,000.00 2,500.00 5,000.00 5,000.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 292,552.84 264,203.13 297,191.69 372,079.60 368,624.60 -3,455.00 -0.93% Total Expense: 3,715,214.77 3,872,832.85 2,482,259.81 4,390,891.60 4,375,461.60 -15,430.00 -0.35% Total Fund: 100 - GENERAL FUND: 66,966.13 524,580.67 -127,152.92 -22,686.60 328,363.40 351,050.00 -1,547.39% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue
Department: 9999 - NON DEPARTMENTAL
105-9999-46040 INTEREST EARNED 862.80 1,764.79 1,090.21 0.00 1,635.00 1,635.00 0.00% 105-9999-49010 TRANSFER IN 124,709.00 61,847.00 53,048.50 106,097.00 102,642.00 -3,455.00 -3.26% Total Department: 9999 - NON DEPARTMENTAL: 125,571.80 63,611.79 54,138.71 106,097.00 104,277.00 -1,820.00 -1.72% Total Revenue: 125,571.80 63,611.79 54,138.71 106,097.00 104,277.00 -1,820.00 -1.72% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 125,571.80 63,611.79 54,138.71 106,097.00 104,277.00 -1,820.00 -1.72% 59 Budget Comparison Report
3/3/2025 6:33:29 PM Page 10 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 210 - SEWER
Revenue
Department: 2110 - SEWER OPERATIONS
210-2110-45500 SEWER SERVICE REVENUE 2,392,098.90 2,434,595.67 1,658,124.21 2,440,000.00 2,487,200.00 47,200.00 1.93% 210-2110-46040 INTEREST EARNED 2,436.53 5,148.93 3,302.83 0.00 5,000.00 5,000.00 0.00% 210-2110-46080 PENALTIES 36,451.74 34,159.68 26,045.66 35,000.00 35,000.00 0.00 0.00% 210-2110-46120 MISCELLANEOUS REVENUE 10,601.45 12,879.29 5,028.76 11,000.00 11,000.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 2,441,588.62 2,486,783.57 1,692,501.46 2,486,000.00 2,538,200.00 52,200.00 2.10% Department: 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 210-2120-49010 TRANSFER IN 0.00 252,516.00 126,258.00 252,516.00 252,516.00 0.00 0.00% Total Department: 2120 - WASTE WATER TREATMENT PLANT … 0.00 252,516.00 126,258.00 252,516.00 252,516.00 0.00 0.00% Total Revenue: 2,441,588.62 2,739,299.57 1,818,759.46 2,738,516.00 2,790,716.00 52,200.00 1.91% Expense
Department: 2110 - SEWER OPERATIONS
210-2110-50010 SALARIES-REGULAR 209,596.79 180,024.13 147,227.63 246,019.00 242,291.00 -3,728.00 -1.52% 210-2110-50030 OVERTIME 8,601.08 6,070.00 3,377.20 5,000.00 5,000.00 0.00 0.00% 210-2110-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM-116,014.54 46,027.28 41,171.37 50,752.00 50,000.00 -752.00 -1.48% 210-2110-51020 MEDICAL INSURANCE 46,345.59 41,890.35 35,914.17 61,303.00 61,879.00 576.00 0.94% 210-2110-51030 UNEMPLOYMENT INSURANCE 523.35 418.44 633.36 1,964.00 2,124.00 160.00 8.15% 210-2110-51040 WORKERS' COMPENSATION 19,760.44 16,648.56 10,448.25 13,500.00 14,011.00 511.00 3.79% 210-2110-51050 LIFE INSURANCE 748.43 620.57 647.16 1,176.00 1,269.00 93.00 7.91% 210-2110-51060 DENTAL INSURANCE 5,429.11 4,606.91 3,776.81 6,299.00 6,519.00 220.00 3.49% 210-2110-51070 MEDICARE TAX 3,097.83 2,578.02 2,122.53 3,040.00 3,076.00 36.00 1.18% 210-2110-51075 EMPLOYMENT TRAINING TAX (ETT) 24.43 24.31 32.93 25.00 25.00 0.00 0.00% 210-2110-51080 DEFERRED COMPENSATION 1,356.93 1,352.46 1,168.50 2,364.00 2,544.00 180.00 7.61% 210-2110-60010 OFFICE SUPPLIES 1,663.76 1,081.30 840.79 1,200.00 1,478.00 278.00 23.17% 210-2110-60020 DEPARTMENT SUPPLIES 574.57 653.78 405.69 2,000.00 2,000.00 0.00 0.00% 210-2110-60030 POSTAGE 17,262.18 19,581.85 13,590.10 17,000.00 20,000.00 3,000.00 17.65% 210-2110-60040 DUES AND PUBLICATIONS 0.00 1,000.00 0.00 1,000.00 1,000.00 0.00 0.00% 210-2110-60050 TRAINING AND MEETINGS 167.41 2,700.00 0.00 5,500.00 5,500.00 0.00 0.00% 210-2110-60070 PHONE AND INTERNET 3,101.42 3,140.00 2,336.77 3,500.00 3,877.00 377.00 10.77% 210-2110-60090 RENTS AND LEASES 1,256.23 1,908.16 848.75 2,400.00 2,400.00 0.00 0.00% 210-2110-60100 INSURANCE AND SURETIES 55,125.60 70,104.16 81,615.00 92,870.75 92,870.75 0.00 0.00% 210-2110-60110 UNIFORM AND CLOTHING 4,088.98 4,208.97 2,443.85 4,800.00 4,800.00 0.00 0.00% 210-2110-60120 SMALL TOOLS 258.72 382.37 182.56 500.00 500.00 0.00 0.00% 210-2110-61005 PERMIT 0.00 7,067.00 7,279.00 8,500.00 8,500.00 0.00 0.00% 210-2110-61010 PROFESSIONAL SERVICES 73,174.25 99,737.93 35,776.83 75,000.00 75,000.00 0.00 0.00% 210-2110-61020 ADMINISTRATIVE SERVICES 238,000.00 261,800.00 179,926.50 359,853.00 359,853.00 0.00 0.00% 60 Budget Comparison Report
3/3/2025 6:33:29 PM Page 11 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2110-61040 IT SERVICES 31,767.08 38,353.14 24,789.96 40,000.00 40,000.00 0.00 0.00% 210-2110-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 7,074.34 15,000.00 15,000.00 0.00 0.00% 210-2110-61060 SOFTWARE MAINTENANCE AND SUPPORT8,562.42 0.00 482.41 9,400.00 9,400.00 0.00 0.00% 210-2110-61070 LEGAL SERVICES 6,047.25 0.00 0.00 0.00 0.00 0.00 0.00% 210-2110-62020 MAINTENANCE VEHICLES 528.27 1,439.21 1,500.00 1,500.00 1,800.00 300.00 20.00% 210-2110-62030 MAINTENANCE OF EQUIPMENT 8,722.71 8,772.58 379.77 8,000.00 8,000.00 0.00 0.00% 210-2110-62040 FUEL 5,048.64 6,012.09 3,005.96 7,000.00 7,000.00 0.00 0.00% 210-2110-64020 MISCELLANEOUS BANK CHARGES 0.00 16,390.19 11,855.60 0.00 18,702.00 18,702.00 0.00% 210-2110-66000 TRANSFER OUT 289,850.00 286,100.00 143,675.00 284,850.00 284,850.00 0.00 0.00% 210-2110-66010 IT REPLACEMENT 2,886.15 3,750.00 1,250.00 5,000.00 5,000.00 0.00 0.00% 210-2110-70040 VEHICLES 0.00 0.00 24,306.17 25,000.00 25,000.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 927,555.08 1,134,443.76 790,084.96 1,361,315.75 1,381,268.75 19,953.00 1.47% Department: 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 210-2120-50010 SALARIES-REGULAR 90,663.72 74,604.56 39,647.25 105,509.00 88,226.00 -17,283.00 -16.38% 210-2120-50030 OVERTIME 1,999.39 2,891.97 1,772.70 3,000.00 3,000.00 0.00 0.00% 210-2120-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM31,651.93 23,608.34 17,701.97 24,110.00 22,750.00 -1,360.00 -5.64% 210-2120-51020 MEDICAL INSURANCE 22,729.98 19,502.87 9,730.81 19,403.00 19,644.00 241.00 1.24% 210-2120-51030 UNEMPLOYMENT INSURANCE 205.16 198.18 178.90 942.00 963.00 21.00 2.23% 210-2120-51040 WORKERS' COMPENSATION 8,691.27 12,091.68 7,511.57 9,818.00 9,952.00 134.00 1.36% 210-2120-51050 LIFE INSURANCE 344.92 315.79 188.28 523.00 523.00 0.00 0.00% 210-2120-51060 DENTAL INSURANCE 2,542.93 1,964.26 885.73 2,713.00 2,713.00 0.00 0.00% 210-2120-51070 MEDICARE TAX 1,279.16 1,094.19 595.18 1,162.00 1,057.00 -105.00 -9.04% 210-2120-51075 EMPLOYMENT TRAINING TAX (ETT) 9.47 11.64 9.28 20.00 20.00 0.00 0.00% 210-2120-51080 DEFERRED COMPENSATION 716.28 631.38 337.64 690.00 690.00 0.00 0.00% 210-2120-60010 OFFICE SUPPLIES 384.57 363.63 158.96 800.00 800.00 0.00 0.00% 210-2120-60020 DEPARTMENT SUPPLIES 9,642.91 5,407.71 965.39 10,000.00 5,000.00 -5,000.00 -50.00% 210-2120-60030 POSTAGE 559.76 524.98 407.08 500.00 613.00 113.00 22.60% 210-2120-60040 DUES AND PUBLICATIONS 25,882.00 34,013.00 28,517.00 36,000.00 36,000.00 0.00 0.00% 210-2120-60050 TRAINING AND MEETINGS 235.00 3,489.24 0.00 3,500.00 3,500.00 0.00 0.00% 210-2120-60070 PHONE AND INTERNET 3,711.71 3,915.40 2,934.69 3,700.00 4,735.00 1,035.00 27.97% 210-2120-60080 UTILITIES 129,862.13 130,388.60 85,156.61 130,000.00 145,000.00 15,000.00 11.54% 210-2120-60090 RENTS AND LEASES 1,410.03 2,448.42 955.83 2,500.00 2,500.00 0.00 0.00% 210-2120-60100 INSURANCE AND SURETIES 55,125.60 70,104.16 81,615.00 92,870.75 92,870.75 0.00 0.00% 210-2120-60110 UNIFORM AND CLOTHING 2,296.75 2,367.39 1,471.40 3,000.00 3,000.00 0.00 0.00% 210-2120-60120 SMALL TOOLS 248.16 535.84 372.91 800.00 800.00 0.00 0.00% 210-2120-61010 PROFESSIONAL SERVICES 55,095.59 258,098.87 99,331.44 180,000.00 180,000.00 0.00 0.00% 210-2120-61050 TEMPORARY EMPLOYEE SERVICES 34,350.70 10,801.88 9,415.79 20,000.00 20,000.00 0.00 0.00% 210-2120-61070 LEGAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 210-2120-61150 SLUDGE REMOVAL 82,375.96 70,165.80 31,458.30 80,000.00 80,000.00 0.00 0.00% 61 Budget Comparison Report
3/3/2025 6:33:29 PM Page 12 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2120-62010 MAINTENANCE BUILDINGS AND GROUNDS2,354.19 2,999.96 316.21 4,000.00 4,000.00 0.00 0.00% 210-2120-62020 MAINTENANCE VEHICLES 1,399.87 1,413.17 2,899.23 2,900.00 2,600.00 -300.00 -10.34% 210-2120-62030 MAINTENANCE OF EQUIPMENT 20,856.98 23,526.99 21,495.65 48,000.00 48,000.00 0.00 0.00% 210-2120-62040 FUEL 11,422.47 9,966.10 4,634.22 10,000.00 10,000.00 0.00 0.00% 210-2120-66000 TRANSFER OUT 591,136.16 591,136.16 295,568.08 591,136.15 591,136.15 0.00 0.00% 210-2120-70050 OTHER EQUIPMENT 0.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00% Total Department: 2120 - WASTE WATER TREATMENT PLANT … 1,189,184.75 1,358,582.16 746,233.10 1,390,096.90 1,382,592.90 -7,504.00 -0.54% Total Expense: 2,116,739.83 2,493,025.92 1,536,318.06 2,751,412.65 2,763,861.65 12,449.00 0.45% Total Fund: 210 - SEWER: 324,848.79 246,273.65 282,441.40 -12,896.65 26,854.35 39,751.00 -308.23% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
Department: 7000 - CAPITAL PROJECTS
215-7000-46040 INTEREST EARNED 3,370.65 6,860.99 3,352.47 0.00 5,000.00 5,000.00 0.00% 215-7000-49010 TRANSFER IN 284,850.00 284,850.00 142,425.00 284,850.00 284,850.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 288,220.65 291,710.99 145,777.47 284,850.00 289,850.00 5,000.00 1.76% Total Revenue: 288,220.65 291,710.99 145,777.47 284,850.00 289,850.00 5,000.00 1.76% Expense
Department: 7000 - CAPITAL PROJECTS
215-7000-62010 MAINTENANCE BUILDINGS & GROUNDS40,499.99 12,900.00 0.00 80,623.73 80,623.73 0.00 0.00% 215-7000-64080 DEPRECIATION 1,025,362.00 0.00 0.00 0.00 0.00 0.00 0.00% 215-7000-72000 TULLY/2ND WATER/SEWER IMPROVEMENT PROJECT 662,969.45 0.00 0.00 612,000.00 612,000.00 0.00 0.00% 215-7000-73000 Vac-Con Truck Purchase 0.00 338,338.00 0.00 0.00 0.00 0.00 0.00% 215-7000-74000 SCADA 0.00 0.00 97,145.84 122,850.00 122,850.00 0.00 0.00% 215-7000-75000 AUGER 0.00 39,384.75 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 1,728,831.44 390,622.75 97,145.84 815,473.73 815,473.73 0.00 0.00% Total Expense: 1,728,831.44 390,622.75 97,145.84 815,473.73 815,473.73 0.00 0.00% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -1,440,610.79 -98,911.76 48,631.63 -530,623.73 -525,623.73 5,000.00 -0.94% Fund: 220 - SEWER CAPACITY FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
220-7000-44910 SEWER CAPACITY FEES 459,943.13 825,300.00 695,204.66 1,100,400.00 1,100,400.00 0.00 0.00% 220-7000-46040 INTEREST EARNED 359.03 760.29 1,167.98 0.00 1,755.00 1,755.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 460,302.16 826,060.29 696,372.64 1,100,400.00 1,102,155.00 1,755.00 0.16% Total Revenue: 460,302.16 826,060.29 696,372.64 1,100,400.00 1,102,155.00 1,755.00 0.16% 62 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 7000 - CAPITAL PROJECTS
220-7000-61010 PROFESSIONAL SERVICES 162.50 70.00 0.00 46,000.00 46,000.00 0.00 0.00% 220-7000-66000 TRANSFER OUT 0.00 252,516.00 126,258.00 252,516.00 252,516.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 162.50 252,586.00 126,258.00 298,516.00 298,516.00 0.00 0.00% Total Expense: 162.50 252,586.00 126,258.00 298,516.00 298,516.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 460,139.66 573,474.29 570,114.64 801,884.00 803,639.00 1,755.00 0.22% Fund: 225 - WWTP EXPANSION
Revenue
Department: 2110 - SEWER OPERATIONS
225-2110-46040 INTEREST EARNED -24,497.93 33,519.93 10,141.39 24,570.00 11,000.00 -13,570.00 -55.23% 225-2110-49010 TRANSFER IN 348,904.98 591,136.16 295,568.08 591,136.15 591,136.15 0.00 0.00% 225-2110-49030 ASSET TRANSFER 242,231.18 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 566,638.23 624,656.09 305,709.47 615,706.15 602,136.15 -13,570.00 -2.20% Total Revenue: 566,638.23 624,656.09 305,709.47 615,706.15 602,136.15 -13,570.00 -2.20% Expense
Department: 2110 - SEWER OPERATIONS
225-2110-64030 GRANT CHARGE 101,829.16 96,936.09 0.00 91,994.00 91,994.00 0.00 0.00% 225-2110-90100 GAIN/LOSS ON SALE OF SECURITIES 0.00 0.00 33.23 0.00 0.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 101,829.16 96,936.09 33.23 91,994.00 91,994.00 0.00 0.00% Total Expense: 101,829.16 96,936.09 33.23 91,994.00 91,994.00 0.00 0.00% Total Fund: 225 - WWTP EXPANSION: 464,809.07 527,720.00 305,676.24 523,712.15 510,142.15 -13,570.00 -2.59% Fund: 240 - WATER
Revenue
Department: 2410 - WATER OPERATIONS
240-2410-45100 WATER REVENUE 2,070,323.48 2,003,545.08 1,487,329.87 2,100,000.00 2,178,300.00 78,300.00 3.73% 240-2410-45122 WATER REVENUE-PROFESSIONAL SERVICES-841.75 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-45144 WATER REVENUE-CONSTRUCTION WATER4,845.54 -5,585.57 4,479.15 16,000.00 16,000.00 0.00 0.00% 240-2410-45190 FEE-RECONNECTION 3,370.00 2,170.00 2,340.00 2,600.00 3,000.00 400.00 15.38% 240-2410-46040 INTEREST EARNED 1,132.55 2,143.95 1,501.81 0.00 2,576.00 2,576.00 0.00% 240-2410-46080 PENALTIES 28,290.53 27,719.29 22,578.73 27,000.00 30,000.00 3,000.00 11.11% 240-2410-46120 MISCELLANEOUS REVENUE 0.00 1,212.91 0.00 1,000.00 1,000.00 0.00 0.00% 240-2410-49030 TRANSFER IN-ASSET 2,485,376.15 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 2410 - WATER OPERATIONS: 4,592,496.50 2,031,205.66 1,518,229.56 2,146,600.00 2,230,876.00 84,276.00 3.93% Total Revenue: 4,592,496.50 2,031,205.66 1,518,229.56 2,146,600.00 2,230,876.00 84,276.00 3.93% 63 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 2410 - WATER OPERATIONS
240-2410-50010 SALARIES-REGULAR 222,969.29 243,311.91 199,120.58 399,166.00 383,585.00 -15,581.00 -3.90% 240-2410-50030 OVERTIME 5,611.69 9,805.85 5,350.93 6,500.00 8,500.00 2,000.00 30.77% 240-2410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM-62,215.21 55,632.07 50,259.50 68,388.00 67,319.00 -1,069.00 -1.56% 240-2410-51020 MEDICAL INSURANCE 42,080.41 53,566.59 35,142.10 97,875.00 100,627.00 2,752.00 2.81% 240-2410-51030 UNEMPLOYMENT INSURANCE 525.55 519.95 929.11 3,309.00 3,508.00 199.00 6.01% 240-2410-51040 WORKERS' COMPENSATION 18,177.94 24,916.80 22,023.44 28,717.00 29,517.00 800.00 2.79% 240-2410-51050 LIFE INSURANCE 769.55 918.90 908.03 1,983.00 2,100.00 117.00 5.90% 240-2410-51060 DENTAL INSURANCE 4,910.73 5,602.41 3,619.75 9,729.00 10,059.00 330.00 3.39% 240-2410-51070 MEDICARE TAX 3,237.96 3,562.45 2,915.43 4,656.00 4,708.00 52.00 1.12% 240-2410-51075 EMPLOYMENT TRAINING TAX (ETT) 24.40 30.54 48.24 43.00 43.00 0.00 0.00% 240-2410-51080 DEFERRED COMPENSATION 1,223.61 1,722.99 1,442.36 3,588.00 3,798.00 210.00 5.85% 240-2410-60010 OFFICE SUPPLIES 2,836.11 1,196.30 811.96 3,000.00 3,000.00 0.00 0.00% 240-2410-60020 DEPARTMENT SUPPLIES 75,557.75 106,675.13 69,636.94 85,000.00 90,000.00 5,000.00 5.88% 240-2410-60030 POSTAGE 18,381.70 20,669.97 14,404.44 18,000.00 21,000.00 3,000.00 16.67% 240-2410-60040 DUES AND PUBLICATIONS 29,824.32 42,517.07 26,231.72 41,951.00 41,951.00 0.00 0.00% 240-2410-60050 TRAINING AND MEETINGS 1,136.41 2,973.69 295.00 5,500.00 5,500.00 0.00 0.00% 240-2410-60060 ADVERTISING 220.15 1,825.95 204.36 0.00 250.00 250.00 0.00% 240-2410-60070 PHONE AND INTERNET 3,039.71 2,907.54 2,163.67 3,500.00 3,500.00 0.00 0.00% 240-2410-60080 UTILITIES 128,709.38 152,719.04 99,413.75 145,000.00 160,500.00 15,500.00 10.69% 240-2410-60090 RENTS AND LEASES 1,410.04 1,519.34 2,313.21 2,000.00 3,500.00 1,500.00 75.00% 240-2410-60100 INSURANCE AND SURETIES 66,152.05 84,145.82 97,938.00 111,444.90 111,444.90 0.00 0.00% 240-2410-60110 UNIFORM AND CLOTHING 5,838.63 6,708.87 4,505.01 7,000.00 7,000.00 0.00 0.00% 240-2410-60120 SMALL TOOLS 1,251.42 1,223.16 613.86 2,500.00 2,500.00 0.00 0.00% 240-2410-61010 PROFESSIONAL SERVICES 179,723.19 304,930.06 190,664.69 255,500.00 270,500.00 15,000.00 5.87% 240-2410-61020 ADMINISTRATIVE SERVICES 164,000.00 180,400.00 102,048.00 204,096.00 204,096.00 0.00 0.00% 240-2410-61040 IT SERVICES 31,768.69 38,355.06 24,792.22 45,000.00 45,000.00 0.00 0.00% 240-2410-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 2,358.11 5,000.00 5,000.00 0.00 0.00% 240-2410-61060 SOFTWARE MAINTENANCE AND SUPPORT9,785.63 0.00 482.41 10,000.00 10,000.00 0.00 0.00% 240-2410-61070 LEGAL SERVICES 1,847.25 855.50 150.50 0.00 300.00 300.00 0.00% 240-2410-62020 MAINTENANCE VEHICLES 577.13 1,869.77 2,079.83 2,500.00 2,500.00 0.00 0.00% 240-2410-62030 MAINTENANCE OF EQUIPMENT 37,068.89 27,105.09 17,404.37 51,000.00 51,000.00 0.00 0.00% 240-2410-62040 FUEL 6,743.08 6,254.85 3,269.47 7,000.00 7,000.00 0.00 0.00% 240-2410-64010 INTEREST EXPENSE 21,159.29 47,696.58 29,403.31 40,000.00 40,000.00 0.00 0.00% 240-2410-64020 MISCELLANEOUS BANK CHARGES 0.00 16,390.23 11,855.58 0.00 18,702.00 18,702.00 0.00% 240-2410-64080 DEPRECIATION 198,180.00 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-66000 TRANSFER OUT 190,482.00 186,732.00 93,991.00 185,482.00 185,482.00 0.00 0.00% 240-2410-66010 IT REPLACEMENT 0.00 3,750.00 1,250.00 5,000.00 5,000.00 0.00 0.00% 64 Budget Comparison Report
3/3/2025 6:33:29 PM Page 15 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
240-2410-70030 IMPROVEMENTS OTHER THAN BUILDINGS 0.00 0.00 4,314.76 73,000.00 4,400.00 -68,600.00 -93.97% 240-2410-70040 VEHICLES 1,209.08 200.00 45,000.00 45,000.00 45,000.00 0.00 0.00% 240-2410-70055 WATER METER REPLACEMENT 16,457.75 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-70060 HYDRANT FLUSHING PROJECT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-70065 HYDRANTS 0.00 0.00 0.00 20,000.00 20,000.00 0.00 0.00% Total Department: 2410 - WATER OPERATIONS: 1,430,675.57 1,639,211.48 1,169,355.64 1,997,427.90 1,977,889.90 -19,538.00 -0.98% Total Expense: 1,430,675.57 1,639,211.48 1,169,355.64 1,997,427.90 1,977,889.90 -19,538.00 -0.98% Total Fund: 240 - WATER: 3,161,820.93 391,994.18 348,873.92 149,172.10 252,986.10 103,814.00 69.59% Fund: 245 - WATER TCP123
Revenue
Department: 2420 - WATER - TCP123
245-2420-46070 TCP123 FMC SETTLEMENT FUND 1,000,000.00 1,000,000.00 0.00 0.00 0.00 0.00 0.00% Total Department: 2420 - WATER - TCP123: 1,000,000.00 1,000,000.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 1,000,000.00 1,000,000.00 0.00 0.00 0.00 0.00 0.00% Expense
Department: 2420 - WATER - TCP123
245-2420-61010 PROFESSIONAL SERVICES 32,530.05 38,316.64 2,504.67 35,000.00 3,000.00 -32,000.00 -91.43% Total Department: 2420 - WATER - TCP123: 32,530.05 38,316.64 2,504.67 35,000.00 3,000.00 -32,000.00 -91.43% Total Expense: 32,530.05 38,316.64 2,504.67 35,000.00 3,000.00 -32,000.00 -91.43% Total Fund: 245 - WATER TCP123: 967,469.95 961,683.36 -2,504.67 -35,000.00 -3,000.00 32,000.00 -91.43% Fund: 250 - WATER CAPACITY FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
250-7000-44910 WATER CAPACITY FEES 165,430.50 482,824.00 416,256.67 649,520.00 649,520.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 165,430.50 482,824.00 416,256.67 649,520.00 649,520.00 0.00 0.00% Total Revenue: 165,430.50 482,824.00 416,256.67 649,520.00 649,520.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
250-7000-61010 PROFESSIONAL SERVICES 162.50 70.00 0.00 75,000.00 75,000.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 162.50 70.00 0.00 75,000.00 75,000.00 0.00 0.00% Total Expense: 162.50 70.00 0.00 75,000.00 75,000.00 0.00 0.00% Total Fund: 250 - WATER CAPACITY FEE: 165,268.00 482,754.00 416,256.67 574,520.00 574,520.00 0.00 0.00% 65 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue
Department: 7000 - CAPITAL PROJECTS
255-7000-46040 INTEREST EARNED -122.52 4,401.40 3,327.54 0.00 5,000.00 5,000.00 0.00% 255-7000-47080 STATE REVOLVING FUND 4,593,904.00 1,928,993.21 -101,903.21 0.00 0.00 0.00 0.00% 255-7000-49010 TRANSFER IN 185,482.00 185,482.00 92,741.00 185,482.00 185,482.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 4,779,263.48 2,118,876.61 -5,834.67 185,482.00 190,482.00 5,000.00 2.70% Total Revenue: 4,779,263.48 2,118,876.61 -5,834.67 185,482.00 190,482.00 5,000.00 2.70% Expense
Department: 7000 - CAPITAL PROJECTS
255-7000-62010 MAINTENANCE BUILDINGS & GROUNDS 0.00 0.00 0.00 0.00 85,000.00 85,000.00 0.00% 255-7000-66030 TRANSFER OUT-ASSET 2,485,376.15 0.00 0.00 0.00 0.00 0.00 0.00% 255-7000-71030 WELL #9 0.00 427,767.82 0.00 0.00 120,000.00 120,000.00 0.00% 255-7000-71060 WELL #8 36,195.82 0.00 0.00 0.00 0.00 0.00 0.00% 255-7000-71090 Well #3 8,437.44 0.00 0.00 0.00 0.00 0.00 0.00% 255-7000-72000 TULLY/2ND WATER/SEWER IMPROVEMENT PROJECT 128,549.21 0.00 0.00 232,000.00 232,000.00 0.00 0.00% 255-7000-73000 Vac-Con Truck Purchase 0.00 112,779.00 0.00 0.00 0.00 0.00 0.00% 255-7000-74000 SCADA 0.00 0.00 97,145.85 122,850.00 122,850.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 2,658,558.62 540,546.82 97,145.85 354,850.00 559,850.00 205,000.00 57.77% Total Expense: 2,658,558.62 540,546.82 97,145.85 354,850.00 559,850.00 205,000.00 57.77% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 2,120,704.86 1,578,329.79 -102,980.52 -169,368.00 -369,368.00 -200,000.00 118.09% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
Department: 2710 - COMMUNITY/SENIOR CENTER
270-2710-46020 RENTAL REVENUE 5,934.34 13,100.00 11,351.66 15,000.00 15,000.00 0.00 0.00% 270-2710-46120 MISCELLANOUS REVENUE 0.00 280,553.61 0.00 0.00 0.00 0.00 0.00% 270-2710-47590 INFRASTRUCTURE GRANT 0.00 63,599.76 0.00 0.00 0.00 0.00 0.00% 270-2710-49010 TRANSFER IN 3,750.00 7,500.00 4,012.50 8,025.00 8,025.00 0.00 0.00% Total Department: 2710 - COMMUNITY/SENIOR CENTER: 9,684.34 364,753.37 15,364.16 23,025.00 23,025.00 0.00 0.00% Total Revenue: 9,684.34 364,753.37 15,364.16 23,025.00 23,025.00 0.00 0.00% Expense
Department: 2710 - COMMUNITY/SENIOR CENTER
270-2710-60020 DEPARTMENT SUPPLIES 1,300.00 1,202.36 443.05 1,300.00 1,300.00 0.00 0.00% 270-2710-60080 UTILITIES 5,948.30 5,898.01 4,226.67 6,000.00 6,000.00 0.00 0.00% 270-2710-61010 PROFESSIONAL SERVICES 232,676.43 106,691.68 228.54 110,000.00 110,000.00 0.00 0.00% 270-2710-61080 PEST CONTROL 1,599.00 1,725.00 1,204.00 1,750.00 1,750.00 0.00 0.00% 270-2710-61090 JANITORIAL SERVICES 5,516.13 6,815.00 4,900.00 7,500.00 7,500.00 0.00 0.00% 66 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
270-2710-62010 MAINTENANCE BUILDINGS AND GROUNDS1,506.92 7,947.93 0.00 1,500.00 1,500.00 0.00 0.00% 270-2710-62030 MAINTENANCE OF EQUIPMENT 0.00 62.13 374.68 2,800.00 2,800.00 0.00 0.00% 270-2710-64080 DEPRECIATION 24,176.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 2710 - COMMUNITY/SENIOR CENTER: 272,722.78 130,342.11 11,376.94 130,850.00 130,850.00 0.00 0.00% Total Expense: 272,722.78 130,342.11 11,376.94 130,850.00 130,850.00 0.00 0.00% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -263,038.44 234,411.26 3,987.22 -107,825.00 -107,825.00 0.00 0.00% Fund: 280 - USF COMMUNITY CENTER
Revenue
Department: 2810 - USF COMMUNITY CENTER
280-2810-46020 RENTAL REVENUE 2,210.00 625.00 975.00 1,000.00 1,200.00 200.00 20.00% Total Department: 2810 - USF COMMUNITY CENTER: 2,210.00 625.00 975.00 1,000.00 1,200.00 200.00 20.00% Total Revenue: 2,210.00 625.00 975.00 1,000.00 1,200.00 200.00 20.00% Expense
Department: 2810 - USF COMMUNITY CENTER
280-2810-60010 OFFICE SUPPLIES 704.47 477.01 434.61 400.00 600.00 200.00 50.00% 280-2810-60020 DEPARTMENT SUPPLIES 300.00 291.16 131.46 500.00 500.00 0.00 0.00% 280-2810-60080 UTILITIES 3,329.50 2,576.22 1,354.58 3,200.00 3,200.00 0.00 0.00% 280-2810-61090 JANITORIAL SERVICES 0.00 0.00 165.00 0.00 0.00 0.00 0.00% 280-2810-62010 MAINTENANCE BUILDINGS AND GROUNDS500.00 133.73 0.00 500.00 500.00 0.00 0.00% 280-2810-62030 MAINTENANCE OF EQUIPMENT 696.88 88.06 0.00 700.00 700.00 0.00 0.00% 280-2810-64040 MISCELLANEOUS 0.00 300.00 0.00 0.00 0.00 0.00 0.00% 280-2810-66000 TRANSFER OUT 0.00 7,620.00 4,076.50 8,153.00 8,153.00 0.00 0.00% Total Department: 2810 - USF COMMUNITY CENTER: 5,530.85 11,486.18 6,162.15 13,453.00 13,653.00 200.00 1.49% Total Expense: 5,530.85 11,486.18 6,162.15 13,453.00 13,653.00 200.00 1.49% Total Fund: 280 - USF COMMUNITY CENTER: -3,320.85 -10,861.18 -5,187.15 -12,453.00 -12,453.00 0.00 0.00% Fund: 310 - GARBAGE
Revenue
Department: 3110 - GARBAGE
310-3110-45010 GARBAGE SERVICE REVENUE 911,927.15 949,695.39 660,140.62 950,000.00 990,000.00 40,000.00 4.21% 310-3110-46040 INTEREST EARNED 37.75 178.33 151.49 0.00 225.00 225.00 0.00% Total Department: 3110 - GARBAGE: 911,964.90 949,873.72 660,292.11 950,000.00 990,225.00 40,225.00 4.23% Total Revenue: 911,964.90 949,873.72 660,292.11 950,000.00 990,225.00 40,225.00 4.23% Expense
Department: 3110 - GARBAGE
310-3110-61010 PROFESSIONAL SERVICES 852,506.03 863,690.32 533,347.21 855,000.00 855,000.00 0.00 0.00% 67 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
310-3110-61030 FRANCHISE FEE 67,601.17 75,103.50 19,024.84 75,000.00 75,000.00 0.00 0.00% Total Department: 3110 - GARBAGE: 920,107.20 938,793.82 552,372.05 930,000.00 930,000.00 0.00 0.00% Total Expense: 920,107.20 938,793.82 552,372.05 930,000.00 930,000.00 0.00 0.00% Total Fund: 310 - GARBAGE: -8,142.30 11,079.90 107,920.06 20,000.00 60,225.00 40,225.00 201.13% Fund: 320 - GAS TAX 2103
Revenue
Department: 8000 - STREET PROJECTS
320-8000-46040 INTEREST EARNED 171.50 218.02 222.06 0.00 330.00 330.00 0.00% 320-8000-47410 HIGHWAY USER TAX 61,085.11 68,816.00 47,956.87 71,368.00 71,368.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 61,256.61 69,034.02 48,178.93 71,368.00 71,698.00 330.00 0.46% Total Revenue: 61,256.61 69,034.02 48,178.93 71,368.00 71,698.00 330.00 0.46% Expense
Department: 8000 - STREET PROJECTS
320-8000-60020 DEPARTMENT SUPPLIES 0.00 1,670.02 1,165.63 2,000.00 2,000.00 0.00 0.00% 320-8000-61140 STREET STRIPING 0.00 35,000.00 27,795.00 35,000.00 35,000.00 0.00 0.00% 320-8000-66000 TRANSFER OUT 3,600.00 3,600.00 1,926.00 3,852.00 3,852.00 0.00 0.00% 320-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 100,000.00 257,253.00 257,253.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 3,600.00 40,270.02 130,886.63 298,105.00 298,105.00 0.00 0.00% Total Expense: 3,600.00 40,270.02 130,886.63 298,105.00 298,105.00 0.00 0.00% Total Fund: 320 - GAS TAX 2103: 57,656.61 28,764.00 -82,707.70 -226,737.00 -226,407.00 330.00 -0.15% Fund: 321 - GAS TAX 2105
Revenue
Department: 8000 - STREET PROJECTS
321-8000-46040 INTEREST EARNED 74.48 159.85 100.18 0.00 150.00 150.00 0.00% 321-8000-47410 HIGHWAY USER TAX 42,664.65 45,838.14 29,099.51 47,752.00 47,752.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 42,739.13 45,997.99 29,199.69 47,752.00 47,902.00 150.00 0.31% Total Revenue: 42,739.13 45,997.99 29,199.69 47,752.00 47,902.00 150.00 0.31% Expense
Department: 8000 - STREET PROJECTS
321-8000-60020 DEPARTMENT SUPPLIES 6,646.05 7,186.23 1,349.18 6,500.00 6,500.00 0.00 0.00% 321-8000-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 321-8000-66000 TRANSFER OUT 17,000.00 17,000.00 9,095.00 18,190.00 18,190.00 0.00 0.00% 68 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
321-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 100,000.00 115,345.00 115,345.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 23,646.05 24,186.23 110,444.18 141,035.00 141,035.00 0.00 0.00% Total Expense: 23,646.05 24,186.23 110,444.18 141,035.00 141,035.00 0.00 0.00% Total Fund: 321 - GAS TAX 2105: 19,093.08 21,811.76 -81,244.49 -93,283.00 -93,133.00 150.00 -0.16% Fund: 322 - GAS TAX 2106
Revenue
Department: 8000 - STREET PROJECTS
322-8000-47410 HIGHWAY USER TAX 29,701.56 31,593.81 19,936.39 32,465.00 32,465.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 29,701.56 31,593.81 19,936.39 32,465.00 32,465.00 0.00 0.00% Total Revenue: 29,701.56 31,593.81 19,936.39 32,465.00 32,465.00 0.00 0.00% Expense
Department: 8000 - STREET PROJECTS
322-8000-60080 UTILITIES 48,169.09 47,656.74 27,404.02 45,000.00 50,000.00 5,000.00 11.11% Total Department: 8000 - STREET PROJECTS: 48,169.09 47,656.74 27,404.02 45,000.00 50,000.00 5,000.00 11.11% Total Expense: 48,169.09 47,656.74 27,404.02 45,000.00 50,000.00 5,000.00 11.11% Total Fund: 322 - GAS TAX 2106: -18,467.53 -16,062.93 -7,467.63 -12,535.00 -17,535.00 -5,000.00 39.89% Fund: 323 - GAS TAX 2107
Revenue
Department: 8000 - STREET PROJECTS
323-8000-47410 HIGHWAY USER TAX 58,144.84 62,119.80 39,143.08 65,122.00 65,122.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 58,144.84 62,119.80 39,143.08 65,122.00 65,122.00 0.00 0.00% Department: 9999 - NON DEPARTMENTAL
323-9999-49010 TRANSFER IN 0.00 9,714.00 4,907.50 9,815.00 9,815.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 0.00 9,714.00 4,907.50 9,815.00 9,815.00 0.00 0.00% Total Revenue: 58,144.84 71,833.80 44,050.58 74,937.00 74,937.00 0.00 0.00% Expense
Department: 8000 - STREET PROJECTS
323-8000-61010 PROFESSIONAL SERVICES 22,740.84 23,895.84 13,265.49 25,000.00 25,000.00 0.00 0.00% 323-8000-66000 TRANSFER OUT 25,000.00 25,000.00 13,375.00 26,750.00 26,750.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 47,740.84 48,895.84 26,640.49 51,750.00 51,750.00 0.00 0.00% Total Expense: 47,740.84 48,895.84 26,640.49 51,750.00 51,750.00 0.00 0.00% Total Fund: 323 - GAS TAX 2107: 10,404.00 22,937.96 17,410.09 23,187.00 23,187.00 0.00 0.00% 69 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 324 - GAS TAX 2107.5
Revenue
Department: 8000 - STREET PROJECTS
324-8000-47410 HIGHWAY USER TAX 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Total Revenue: 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Expense
Department: 8000 - STREET PROJECTS
324-8000-66000 TRANSFER OUT 1,000.00 1,000.00 500.00 1,000.00 1,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 1,000.00 1,000.00 500.00 1,000.00 1,000.00 0.00 0.00% Total Expense: 1,000.00 1,000.00 500.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,500.00 1,000.00 1,000.00 0.00 0.00% Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue
Department: 8000 - STREET PROJECTS
325-8000-41020 TAX-LOCAL STREETS AND ROADS 377,910.13 346,152.61 159,861.57 350,000.00 350,000.00 0.00 0.00% 325-8000-41025 INTEREST-STREETS & ROADS 701.31 34,457.50 0.00 0.00 0.00 0.00 0.00% 325-8000-41040 TAX-TRAFFIC MANAGEMENT 75,582.00 70,420.99 31,972.31 70,000.00 70,000.00 0.00 0.00% 325-8000-41045 INTEREST-TRAFFIC MANAGEMENT 140.26 5,701.09 0.00 0.00 0.00 0.00 0.00% 325-8000-41050 TAX-BIKE AND PEDESTRIAN 37,825.66 38,061.01 15,986.17 35,000.00 35,000.00 0.00 0.00% 325-8000-41055 INTEREST-BIKE & PEDESTRIAN 35.48 0.00 0.00 0.00 0.00 0.00 0.00% 325-8000-46040 INTEREST EARNED 1,120.45 2,546.46 1,503.46 0.00 2,250.00 2,250.00 0.00% Total Department: 8000 - STREET PROJECTS: 493,315.29 497,339.66 209,323.51 455,000.00 457,250.00 2,250.00 0.49% Total Revenue: 493,315.29 497,339.66 209,323.51 455,000.00 457,250.00 2,250.00 0.49% Expense
Department: 8000 - STREET PROJECTS
325-8000-80015 STREET OVERLAY-MISC 6,352.50 2,145.00 0.00 5,000.00 5,000.00 0.00 0.00% 325-8000-80080 RADAR FEEDBACK SIGNS 0.00 7,011.88 0.00 0.00 0.00 0.00 0.00% 325-8000-80100 SURFACE IMPROVEMENTS 1,800.00 392,678.29 783,566.10 882,000.00 882,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 8,152.50 401,835.17 783,566.10 887,000.00 887,000.00 0.00 0.00% Total Expense: 8,152.50 401,835.17 783,566.10 887,000.00 887,000.00 0.00 0.00% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 485,162.79 95,504.49 -574,242.59 -432,000.00 -429,750.00 2,250.00 -0.52% 70 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue
Department: 8000 - STREET PROJECTS
326-8000-47420 SB 1-ROADS MAINTENANCE REHABILITATION 160,653.44 240,683.64 70,900.17 195,930.00 195,930.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 160,653.44 240,683.64 70,900.17 195,930.00 195,930.00 0.00 0.00% Total Revenue: 160,653.44 240,683.64 70,900.17 195,930.00 195,930.00 0.00 0.00% Expense
Department: 8000 - STREET PROJECTS
326-8000-80020 WHITMORE SIDEWALK IMPROVEMENT PROJECT 74,400.87 76,310.39 47,004.75 167,579.00 167,579.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 74,400.87 76,310.39 47,004.75 167,579.00 167,579.00 0.00 0.00% Total Expense: 74,400.87 76,310.39 47,004.75 167,579.00 167,579.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 86,252.57 164,373.25 23,895.42 28,351.00 28,351.00 0.00 0.00% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
370-7000-44910 DEVELOPMENT IMPACT FEES 30,240.00 75,972.00 51,966.81 80,000.00 80,000.00 0.00 0.00% 370-7000-44920 DOWNTOWN REVITALIZATION 0.00 27,750.00 37,500.00 60,000.00 60,000.00 0.00 0.00% 370-7000-46040 INTEREST EARNED 193.68 413.09 359.76 0.00 540.00 540.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 30,433.68 104,135.09 89,826.57 140,000.00 140,540.00 540.00 0.39% Total Revenue: 30,433.68 104,135.09 89,826.57 140,000.00 140,540.00 540.00 0.39% Expense
Department: 7000 - CAPITAL PROJECTS
370-7000-61010 PROFESSIONAL SERVICES 0.00 70.00 0.00 0.00 0.00 0.00 0.00% 370-7000-71065 PLAY STRUCTURE AT FONTANA PARK 0.00 0.00 0.00 0.00 70,000.00 70,000.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 0.00 70.00 0.00 0.00 70,000.00 70,000.00 0.00% Total Expense: 0.00 70.00 0.00 0.00 70,000.00 70,000.00 0.00% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 30,433.68 104,065.09 89,826.57 140,000.00 70,540.00 -69,460.00 -49.61% Fund: 371 - TRENCH CUT FUND
Expense
Department: 8000 - STREET PROJECTS
371-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% Total Expense: 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% Total Fund: 371 - TRENCH CUT FUND: 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% 71 Budget Comparison Report
3/3/2025 6:33:29 PM Page 22 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 372 - IT RESERVE
Revenue
Department: 3720 - INFORMATION TECHNOLOGY
372-3720-46040 INTEREST EARNED 79.59 178.70 104.55 0.00 160.00 160.00 0.00% 372-3720-49010 TRANSFER IN 15,000.00 15,000.00 7,500.00 15,000.00 15,000.00 0.00 0.00% Total Department: 3720 - INFORMATION TECHNOLOGY: 15,079.59 15,178.70 7,604.55 15,000.00 15,160.00 160.00 1.07% Total Revenue: 15,079.59 15,178.70 7,604.55 15,000.00 15,160.00 160.00 1.07% Expense
Department: 3720 - INFORMATION TECHNOLOGY
372-3720-70060 SOFTWARE 0.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% 372-3720-70070 COMPUTER HARDWARE 10,843.52 15,866.61 1,867.39 15,000.00 20,000.00 5,000.00 33.33% 372-3720-74000 SCADA 0.00 0.00 67,144.31 70,000.00 70,000.00 0.00 0.00% Total Department: 3720 - INFORMATION TECHNOLOGY: 10,843.52 15,866.61 69,011.70 90,000.00 95,000.00 5,000.00 5.56% Total Expense: 10,843.52 15,866.61 69,011.70 90,000.00 95,000.00 5,000.00 5.56% Total Fund: 372 - IT RESERVE: 4,236.07 -687.91 -61,407.15 -75,000.00 -79,840.00 -4,840.00 6.45% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue
Department: 3740 - DISABILITY ACCESS AND EDUCATION
374-3740-46055 CASP REVENUE 1,077.30 1,121.76 1,224.36 1,200.00 1,200.00 0.00 0.00% Total Department: 3740 - DISABILITY ACCESS AND EDUCATION: 1,077.30 1,121.76 1,224.36 1,200.00 1,200.00 0.00 0.00% Total Revenue: 1,077.30 1,121.76 1,224.36 1,200.00 1,200.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,077.30 1,121.76 1,224.36 1,200.00 1,200.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Revenue
Department: 9999 - NON DEPARTMENTAL
380-9999-40010 CLFRF TRANCHE FUNDS RECEIVED 667,147.11 414,136.12 0.00 242,488.00 242,488.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 667,147.11 414,136.12 0.00 242,488.00 242,488.00 0.00 0.00% Total Revenue: 667,147.11 414,136.12 0.00 242,488.00 242,488.00 0.00 0.00% Expense
Department: 1055 - PUBLIC WORKS
380-1055-50020 SALARIES-EXTRA HELP 39,405.00 48,297.00 17,778.00 40,000.00 40,000.00 0.00 0.00% 380-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM- CONTRACT EE 217.54 1,839.31 0.00 0.00 0.00 0.00 0.00% 380-1055-51030 UNEMPLOYMENT INSURANCE 312.80 238.01 76.05 0.00 0.00 0.00 0.00% 380-1055-51070 MEDICARE TAX 3,014.49 3,694.40 1,360.39 3,060.00 3,060.00 0.00 0.00% 380-1055-51075 EMPLOYMENT TRAINING TAX 14.01 14.01 3.80 0.00 0.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 42,963.84 54,082.73 19,218.24 43,060.00 43,060.00 0.00 0.00% 72 Budget Comparison Report
3/3/2025 6:33:29 PM Page 23 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Department: 2000 - EC-2
380-2000-61010 EC-2 PROFESSIONAL SERVICES 5,891.80 5,000.00 5,000.00 6,000.00 5,000.00 -1,000.00 -16.67% Total Department: 2000 - EC-2: 5,891.80 5,000.00 5,000.00 6,000.00 5,000.00 -1,000.00 -16.67% Department: 4000 - EC4
380-4000-51000 EC 4-CLFRF/ARPA-PREMIUM PAY 70,759.53 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 4000 - EC4: 70,759.53 0.00 0.00 0.00 0.00 0.00 0.00% Department: 6000 - ARPA-REVENUE REPLACEMENT
380-6000-61000 SCANNERS 5,328.47 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61001 CARPORTS 40,151.30 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61002 ARPA-CHRISTMAS TREE 11,961.50 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61003 ARPA-A/C UNITS 67,056.10 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61004 ARPA-4TH ST CONCRETE-COMM CTR/POL SVCS 115,309.81 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61006 STORMWATER PUMPS TULLY/HATCH-STARN PARK 24,390.00 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61007 COMMUNITY SENIOR CENTER IMPROVEMENTS 168,635.97 90,716.08 0.00 0.00 0.00 0.00 0.00% 380-6000-61008 3RD STREET ADA 33,155.00 360.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61009 NEW OFFICES- PLANNING/BUILDING 64,999.37 4,150.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61010 Professional Services 3,600.00 1,637.50 0.00 0.00 0.00 0.00 0.00% 380-6000-61011 HUGHSON CIVIC CENTER 0.00 24,032.37 12,699.40 102,808.00 102,808.00 0.00 0.00% 380-6000-61012 SR. CENTER/ CITY HALL OUTSIDE PAINT 0.00 22,161.75 0.00 0.00 0.00 0.00 0.00% 380-6000-61013 SR. CENTER/ CITY HALL GUTTERS 0.00 5,000.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61014 STARN PARK SHADE REPLACEMENT 0.00 2,344.02 0.00 0.00 0.00 0.00 0.00% 380-6000-61015 STARN PARK- SHADE PAINTING 0.00 4,100.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61016 EUCLID PLAYGROUND SHADE 0.00 23,005.85 0.00 0.00 0.00 0.00 0.00% 380-6000-61017 VOLT SCHOLARSHIPS 0.00 25,000.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61018 HUGHSON AVE ADA PARKING 0.00 44,511.70 0.00 0.00 0.00 0.00 0.00% 380-6000-61019 MASTER FEE SCHEDULE 0.00 1,515.00 23,130.00 57,346.00 57,346.00 0.00 0.00% 380-6000-61020 SIDEWALK REPAIRS 867.65 52,020.50 0.00 0.00 0.00 0.00 0.00% 380-6000-61025 STARN PARK SECURITY SYSTEM 0.00 4,890.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61027 MASTERPLAN UPDATE 0.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00% 380-6000-61028 CITY BUILDING UPDATES 0.00 0.00 4,960.47 38,832.00 38,832.00 0.00 0.00% 380-6000-61029 DOWNTOWN SEASONAL SUPPLIES 0.00 0.00 5,965.80 5,000.00 6,000.00 1,000.00 20.00% 380-6000-61030 PICKLEBALL COURT FENCE 0.00 0.00 0.00 15,000.00 15,000.00 0.00 0.00% 380-6000-64040 ARPA-MISCELLANEOUS 12,076.77 5,800.13 0.00 0.00 0.00 0.00 0.00% Total Department: 6000 - ARPA-REVENUE REPLACEMENT: 547,531.94 311,244.90 46,755.67 318,986.00 319,986.00 1,000.00 0.31% Department: 7000 - CAPITAL PROJECTS
380-7000-61021 CONCRETE CUTTER 0.00 6,586.58 0.00 0.00 0.00 0.00 0.00% 380-7000-61022 ASPHALT GRINDER 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 380-7000-61023 ENCLOSED TRAILER 0.00 12,827.00 3,311.74 4,000.00 4,000.00 0.00 0.00% 73 Budget Comparison Report
3/3/2025 6:33:29 PM Page 24 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
380-7000-61024 DOWNTOWN MONUMENT SIGN 0.00 24,394.91 27,710.74 29,274.00 29,274.00 0.00 0.00% 380-7000-61025 DOWNTOWN LIGHTING & SPEAKERS 0.00 0.00 720.00 142,300.00 142,300.00 0.00 0.00% 380-7000-61026 DOWNTOWN SIDEWALKS 0.00 0.00 0.00 102,746.00 102,746.00 0.00 0.00% 380-7000-61031 CUBICLES & CHAIRS 0.00 0.00 1,312.35 10,700.00 10,700.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 0.00 43,808.49 33,054.83 289,020.00 289,020.00 0.00 0.00% Total Expense: 667,147.11 414,136.12 104,028.74 657,066.00 657,066.00 0.00 0.00% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -104,028.74 -414,578.00 -414,578.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
Revenue
Department: 3830 - VEHICLE ABATEMENT
383-3830-47040 ABANDONED VEHICLE ABATEMENT 42,316.09 41,918.29 8,392.84 37,000.00 37,000.00 0.00 0.00% Total Department: 3830 - VEHICLE ABATEMENT: 42,316.09 41,918.29 8,392.84 37,000.00 37,000.00 0.00 0.00% Total Revenue: 42,316.09 41,918.29 8,392.84 37,000.00 37,000.00 0.00 0.00% Expense
Department: 3830 - VEHICLE ABATEMENT
383-3830-66000 TRANSFER OUT 20,000.00 28,000.00 18,500.00 37,000.00 37,000.00 0.00 0.00% Total Department: 3830 - VEHICLE ABATEMENT: 20,000.00 28,000.00 18,500.00 37,000.00 37,000.00 0.00 0.00% Total Expense: 20,000.00 28,000.00 18,500.00 37,000.00 37,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: 22,316.09 13,918.29 -10,107.16 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND
Revenue
Department: 3840 - SUPPLEMENTAL LAW ENFORCEMENT
384-3840-46040 INTEREST EARNED 367.09 807.01 567.47 0.00 850.00 850.00 0.00% 384-3840-47060 SUPPLEMENTAL LAW ENFORCEMENT SERVICES 165,959.67 186,158.96 176,585.79 167,300.00 195,000.00 27,700.00 16.56% Total Department: 3840 - SUPPLEMENTAL LAW ENFORCEMEN… 166,326.76 186,965.97 177,153.26 167,300.00 195,850.00 28,550.00 17.07% Total Revenue: 166,326.76 186,965.97 177,153.26 167,300.00 195,850.00 28,550.00 17.07% Expense
Department: 3840 - SUPPLEMENTAL LAW ENFORCEMENT
384-3840-60070 PHONE AND INTERNET 13,810.72 4,561.20 2,956.34 6,000.00 6,000.00 0.00 0.00% 384-3840-60080 UTILITIES 1,777.07 1,785.27 1,202.49 1,800.00 2,000.00 200.00 11.11% 384-3840-61010 PROFESSIONAL SERVICES 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 0.00 0.00% 384-3840-66000 TRANSFER OUT 0.00 150,000.00 80,250.00 160,500.00 160,500.00 0.00 0.00% Total Department: 3840 - SUPPLEMENTAL LAW ENFORCEMEN… 20,587.79 161,346.47 89,408.83 173,300.00 173,500.00 200.00 0.12% Total Expense: 20,587.79 161,346.47 89,408.83 173,300.00 173,500.00 200.00 0.12% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 145,738.97 25,619.50 87,744.43 -6,000.00 22,350.00 28,350.00 -472.50% 74 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue
Department: 3900 - HOUSING
392-3900-46040 INTEREST EARNED 160.67 980.94 193.24 0.00 275.00 275.00 0.00% 392-3900-46060 PROGRAM INCOME-CDBG LOAN REPAYMENT 1,071.14 -1,071.14 130.52 1,200.00 1,200.00 0.00 0.00% Total Department: 3900 - HOUSING: 1,231.81 -90.20 323.76 1,200.00 1,475.00 275.00 22.92% Total Revenue: 1,231.81 -90.20 323.76 1,200.00 1,475.00 275.00 22.92% Expense
Department: 3900 - HOUSING
392-3900-64020 MISCELLANEOUS BANK CHARGES 0.00 155.84 0.00 0.00 0.00 0.00 0.00% Total Department: 3900 - HOUSING: 0.00 155.84 0.00 0.00 0.00 0.00 0.00% Total Expense: 0.00 155.84 0.00 0.00 0.00 0.00 0.00%
Total Fund: 392 - 94-STBG-799 HOUSING REHAB: 1,231.81 -246.04 323.76 1,200.00 1,475.00 275.00 22.92% Fund: 393 - HOME PROGRAM GRANT FTHBS
Revenue
Department: 3900 - HOUSING
393-3900-46040 INTEREST EARNED 0.00 11,505.60 0.00 0.00 0.00 0.00 0.00% Total Department: 3900 - HOUSING: 0.00 11,505.60 0.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 11,505.60 0.00 0.00 0.00 0.00 0.00% Total Fund: 393 - HOME PROGRAM GRANT FTHBS: 0.00 11,505.60 0.00 0.00 0.00 0.00 0.00% Fund: 394 - 96-STBG-1013 REHAB
Revenue
Department: 3900 - HOUSING
394-3900-46040 INTEREST EARNED 146.86 300.61 175.55 0.00 260.00 260.00 0.00% Total Department: 3900 - HOUSING: 146.86 300.61 175.55 0.00 260.00 260.00 0.00% Total Revenue: 146.86 300.61 175.55 0.00 260.00 260.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: 146.86 300.61 175.55 0.00 260.00 260.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue
Department: 8000 - STREET PROJECTS
420-8000-47550 GRANT-RSTP-WHITMORE CROSSWALK 1,417.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 1,417.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% Total Revenue: 1,417.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% 75 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 8000 - STREET PROJECTS
420-8000-80020 WHITMORE CROSSWALK 450.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 450.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 450.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 420 - TRANPORTATION STREET PROJECTS: 967.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Revenue
Department: 8000 - STREET PROJECTS
425-8000-47560 GRANT-CDBG-2ND STREET SIDEWALK INFILL 0.00 0.00 0.00 366,375.00 366,375.00 0.00 0.00% 425-8000-47580 GRANT-CDBG-WALKER LANE 6,600.00 429,946.77 19,295.66 0.00 19,296.00 19,296.00 0.00% Total Department: 8000 - STREET PROJECTS: 6,600.00 429,946.77 19,295.66 366,375.00 385,671.00 19,296.00 5.27% Total Revenue: 6,600.00 429,946.77 19,295.66 366,375.00 385,671.00 19,296.00 5.27% Expense
Department: 8000 - STREET PROJECTS
425-8000-80030 2ND STREET SIDEWALK INFILL 0.00 575.00 22,403.60 366,375.00 366,375.00 0.00 0.00% 425-8000-80580 WALKER LANE 21,172.50 408,641.36 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 21,172.50 409,216.36 22,403.60 366,375.00 366,375.00 0.00 0.00% Total Expense: 21,172.50 409,216.36 22,403.60 366,375.00 366,375.00 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: -14,572.50 20,730.41 -3,107.94 0.00 19,296.00 19,296.00 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
450-7000-44910 DEVELOPMENT IMPACT FEES 95,125.98 166,026.00 149,144.59 120,000.00 200,000.00 80,000.00 66.67% 450-7000-46040 INTEREST EARNED 599.53 1,235.35 748.26 0.00 1,100.00 1,100.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 95,725.51 167,261.35 149,892.85 120,000.00 201,100.00 81,100.00 67.58% Total Revenue: 95,725.51 167,261.35 149,892.85 120,000.00 201,100.00 81,100.00 67.58% Expense
Department: 7000 - CAPITAL PROJECTS
450-7000-61010 PROFESSIONAL SERVICES 31,131.92 87,685.83 0.00 150,000.00 150,000.00 0.00 0.00% 450-7000-73000 Vac-Con Truck Purchase 0.00 112,778.23 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 31,131.92 200,464.06 0.00 150,000.00 150,000.00 0.00 0.00% Total Expense: 31,131.92 200,464.06 0.00 150,000.00 150,000.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 64,593.59 -33,202.71 149,892.85 -30,000.00 51,100.00 81,100.00 -270.33% 76 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
451-7000-44910 DEVELOPMENT IMPACT FEES 97,252.44 179,950.00 155,279.24 244,000.00 244,000.00 0.00 0.00% 451-7000-46040 INTEREST EARNED 1,225.02 2,546.67 1,688.57 0.00 2,500.00 2,500.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 98,477.46 182,496.67 156,967.81 244,000.00 246,500.00 2,500.00 1.02% Total Revenue: 98,477.46 182,496.67 156,967.81 244,000.00 246,500.00 2,500.00 1.02% Expense
Department: 7000 - CAPITAL PROJECTS
451-7000-61010 PROFESSIONAL SERVICES 1,150.00 70.00 0.00 2,000.00 2,000.00 0.00 0.00% 451-7000-70010 LAND ACQUISITION 0.00 5,000.00 0.00 230,528.00 230,528.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 1,150.00 5,070.00 0.00 232,528.00 232,528.00 0.00 0.00% Total Expense: 1,150.00 5,070.00 0.00 232,528.00 232,528.00 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 97,327.46 177,426.67 156,967.81 11,472.00 13,972.00 2,500.00 21.79% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue
Department: 8000 - STREET PROJECTS
452-8000-44910 DEVELOPMENT IMPACT FEES 123,030.00 120,978.50 117,296.50 328,000.00 164,000.00 -164,000.00 -50.00% Total Department: 8000 - STREET PROJECTS: 123,030.00 120,978.50 117,296.50 328,000.00 164,000.00 -164,000.00 -50.00% Total Revenue: 123,030.00 120,978.50 117,296.50 328,000.00 164,000.00 -164,000.00 -50.00% Expense
Department: 8000 - STREET PROJECTS
452-8000-61010 PROFESSIONAL SERVICES 0.00 70.00 0.00 10,000.00 10,000.00 0.00 0.00% 452-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 605,810.00 605,810.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 0.00 70.00 0.00 615,810.00 615,810.00 0.00 0.00% Total Expense: 0.00 70.00 0.00 615,810.00 615,810.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 123,030.00 120,908.50 117,296.50 -287,810.00 -451,810.00 -164,000.00 56.98% Fund: 453 - PARK DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
453-7000-44910 DEVELOPMENT IMPACT FEES 80,010.00 0.00 1,600.00 0.00 1,600.00 1,600.00 0.00% 453-7000-46040 INTEREST EARNED 452.01 638.20 0.00 0.00 0.00 0.00 0.00% 453-7000-47540 PER CAPITA GRANT REVENUE 0.00 0.00 0.00 182,536.00 182,536.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 80,462.01 638.20 1,600.00 182,536.00 184,136.00 1,600.00 0.88% Total Revenue: 80,462.01 638.20 1,600.00 182,536.00 184,136.00 1,600.00 0.88% 77 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 7000 - CAPITAL PROJECTS
453-7000-61010 PROFESSIONAL SERVICES 0.00 70.00 0.00 5,000.00 5,000.00 0.00 0.00% 453-7000-71055 LEBRIGHT PARK 297,913.07 480,249.29 0.00 0.00 0.00 0.00 0.00% 453-7000-71060 RESTROOM AT LEBRIGHT 0.00 298,488.75 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 297,913.07 778,808.04 0.00 5,000.00 5,000.00 0.00 0.00% Total Expense: 297,913.07 778,808.04 0.00 5,000.00 5,000.00 0.00 0.00% Total Fund: 453 - PARK DEV IMPACT FEE: -217,451.06 -778,169.84 1,600.00 177,536.00 179,136.00 1,600.00 0.90% Fund: 454 - PARKLAND IN LIEU
Revenue
Department: 7000 - CAPITAL PROJECTS
454-7000-44910 DEVELOPMENT IMPACT FEES 59,730.00 0.00 1,991.00 0.00 1,991.00 1,991.00 0.00% 454-7000-46040 INTEREST EARNED 470.00 972.28 535.91 0.00 800.00 800.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 60,200.00 972.28 2,526.91 0.00 2,791.00 2,791.00 0.00% Total Revenue: 60,200.00 972.28 2,526.91 0.00 2,791.00 2,791.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
454-7000-61010 PROFESSIONAL SERVICES 0.00 40,068.00 0.00 65,000.00 65,000.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 0.00 40,068.00 0.00 65,000.00 65,000.00 0.00 0.00% Total Expense: 0.00 40,068.00 0.00 65,000.00 65,000.00 0.00 0.00% Total Fund: 454 - PARKLAND IN LIEU: 60,200.00 -39,095.72 2,526.91 -65,000.00 -62,209.00 2,791.00 -4.29% Fund: 520 - RDA SUCCESSOR AGENCY
Revenue
Department: 5210 - RDA SUCCESSOR AGENCY
520-5210-40020 TAX INCREMENT 378,664.43 412,630.82 322,515.14 359,724.00 359,724.00 0.00 0.00% 520-5210-46040 INTEREST EARNED 992.38 627.33 478.94 0.00 700.00 700.00 0.00% Total Department: 5210 - RDA SUCCESSOR AGENCY: 379,656.81 413,258.15 322,994.08 359,724.00 360,424.00 700.00 0.19% Total Revenue: 379,656.81 413,258.15 322,994.08 359,724.00 360,424.00 700.00 0.19% Expense
Department: 5210 - RDA SUCCESSOR AGENCY
520-5210-61010 PROFESSIONAL SERVICES 11,117.90 8,100.50 3,925.00 12,000.00 12,000.00 0.00 0.00% 520-5210-64010 INTEREST EXPENSE 77,795.64 72,117.09 68,496.81 68,925.00 68,925.00 0.00 0.00% 520-5210-64080 DEPRECIATION 27,490.00 0.00 0.00 0.00 0.00 0.00 0.00% 520-5210-65010 RETIRE PRINCIPAL 0.00 110,000.00 115,000.00 115,000.00 115,000.00 0.00 0.00% 78 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
520-5210-66000 TRANSFER OUT 96,000.00 96,250.00 48,000.00 96,000.00 97,100.00 1,100.00 1.15% Total Department: 5210 - RDA SUCCESSOR AGENCY: 212,403.54 286,467.59 235,421.81 291,925.00 293,025.00 1,100.00 0.38% Total Expense: 212,403.54 286,467.59 235,421.81 291,925.00 293,025.00 1,100.00 0.38% Total Fund: 520 - RDA SUCCESSOR AGENCY: 167,253.27 126,790.56 87,572.27 67,799.00 67,399.00 -400.00 -0.59% Fund: 530 - BRITTANY WOODS- LLD
Revenue
Department: 3405 - BRITTANY WOODS
530-3405-41030 DIRECT ASSESSMENTS 8,022.00 8,022.00 4,154.00 8,060.00 8,060.00 0.00 0.00% Total Department: 3405 - BRITTANY WOODS: 8,022.00 8,022.00 4,154.00 8,060.00 8,060.00 0.00 0.00% Total Revenue: 8,022.00 8,022.00 4,154.00 8,060.00 8,060.00 0.00 0.00% Expense
Department: 3405 - BRITTANY WOODS
530-3405-50010 SALARIES-REGULAR 2,552.52 4,133.40 3,303.74 5,661.00 4,280.00 -1,381.00 -24.39% 530-3405-50030 OVERTIME 207.84 175.57 120.11 175.00 182.00 7.00 4.00% 530-3405-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 276.61 439.48 354.26 585.00 451.00 -134.00 -22.91% 530-3405-51020 MEDICAL INSURANCE 641.91 597.01 548.07 808.00 658.00 -150.00 -18.56% 530-3405-51030 UNEMPLOYMENT INSURANCE 9.94 13.67 10.83 44.00 0.00 -44.00 -100.00% 530-3405-51040 WORKERS' COMPENSATION 422.56 449.12 462.73 652.00 548.00 -104.00 -15.95% 530-3405-51050 LIFE INSURANCE 10.17 14.39 16.02 23.00 21.00 -2.00 -8.70% 530-3405-51060 DENTAL INSURANCE 56.98 49.21 35.52 58.00 44.00 -14.00 -24.14% 530-3405-51070 MEDICARE TAX 40.04 62.76 49.38 81.00 63.00 -18.00 -22.22% 530-3405-51075 EMPLOYMENT TRAINING TAX (ETT) 0.46 0.72 0.51 1.00 1.00 0.00 0.00% 530-3405-51080 DEFERRED COMPENSATION 17.05 41.36 27.55 45.00 34.00 -11.00 -24.44% 530-3405-60080 UTILITIES 3,653.23 3,732.79 2,478.95 3,800.00 3,726.00 -74.00 -1.95% 530-3405-61010 PROFESSIONAL SERVICES 429.33 1,146.86 158.72 565.00 565.00 0.00 0.00% 530-3405-61050 TEMPORARY EMPLOYEE SERVICES 1,624.07 2,103.33 1,012.54 0.00 1,758.00 1,758.00 0.00% 530-3405-64040 MISCELLANEOUS 764.96 896.55 571.24 920.00 1,087.00 167.00 18.15% 530-3405-66000 TRANSFER OUT 1,367.00 1,513.00 756.50 1,513.00 1,513.00 0.00 0.00% Total Department: 3405 - BRITTANY WOODS: 12,074.67 15,369.22 9,906.67 14,931.00 14,931.00 0.00 0.00% Total Expense: 12,074.67 15,369.22 9,906.67 14,931.00 14,931.00 0.00 0.00% Total Fund: 530 - BRITTANY WOODS- LLD: -4,052.67 -7,347.22 -5,752.67 -6,871.00 -6,871.00 0.00 0.00% 79 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue
Department: 3410 - CENTRAL HUGHSON 2
531-3410-41030 DIRECT ASSESSMENTS 14,142.49 14,579.24 7,847.52 14,604.00 14,614.44 10.44 0.07% Total Department: 3410 - CENTRAL HUGHSON 2: 14,142.49 14,579.24 7,847.52 14,604.00 14,614.44 10.44 0.07% Total Revenue: 14,142.49 14,579.24 7,847.52 14,604.00 14,614.44 10.44 0.07% Expense
Department: 3410 - CENTRAL HUGHSON 2
531-3410-50010 SALARIES-REGULAR 1,915.32 6,897.69 5,512.35 7,552.00 7,032.00 -520.00 -6.89% 531-3410-50030 OVERTIME 155.64 292.41 200.73 233.00 300.00 67.00 28.76% 531-3410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 207.39 732.29 591.79 780.00 741.00 -39.00 -5.00% 531-3410-51020 MEDICAL INSURANCE 480.96 997.13 915.45 1,077.00 1,081.00 4.00 0.37% 531-3410-51030 UNEMPLOYMENT INSURANCE 7.51 22.89 18.19 57.00 0.00 -57.00 -100.00% 531-3410-51040 WORKERS' COMPENSATION 364.56 749.16 772.00 870.00 899.00 29.00 3.33% 531-3410-51050 LIFE INSURANCE 7.72 24.13 26.73 31.00 33.00 2.00 6.45% 531-3410-51060 DENTAL INSURANCE 43.05 82.12 59.02 78.00 72.00 -6.00 -7.69% 531-3410-51070 MEDICARE TAX 29.98 103.72 83.30 109.00 106.00 -3.00 -2.75% 531-3410-51075 EMPLOYMENT TRAINING TAX (ETT) 0.31 1.27 0.87 1.00 1.00 0.00 0.00% 531-3410-51080 DEFERRED COMPENSATION 12.83 68.65 46.41 60.00 57.00 -3.00 -5.00% 531-3410-60080 UTILITIES 795.52 806.57 540.66 850.00 831.00 -19.00 -2.24% 531-3410-61010 PROFESSIONAL SERVICES 415.66 1,110.34 153.66 551.00 551.00 0.00 0.00% 531-3410-61050 TEMPORARY EMPLOYEE SERVICES 1,216.33 1,575.24 762.57 0.00 1,316.00 1,316.00 0.00% 531-3410-64040 MISCELLANEOUS 3,128.83 1,884.44 642.32 2,000.00 1,229.00 -771.00 -38.55% 531-3410-66000 TRANSFER OUT 2,000.00 2,216.00 1,108.00 2,216.00 2,216.00 0.00 0.00% 531-3410-70050 OTHER EQUIPMENT 0.00 0.00 3,146.75 3,146.75 3,146.75 0.00 0.00% Total Department: 3410 - CENTRAL HUGHSON 2: 10,781.61 17,564.05 14,580.80 19,611.75 19,611.75 0.00 0.00% Total Expense: 10,781.61 17,564.05 14,580.80 19,611.75 19,611.75 0.00 0.00% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 3,360.88 -2,984.81 -6,733.28 -5,007.75 -4,997.31 10.44 -0.21% Fund: 532 - FEATHERS GLEN LLD
Revenue
Department: 3415 - FEATHERS GLEN
532-3415-41030 DIRECT ASSESSMENTS 21,923.36 23,225.36 12,092.03 23,622.00 23,622.00 0.00 0.00% Total Department: 3415 - FEATHERS GLEN: 21,923.36 23,225.36 12,092.03 23,622.00 23,622.00 0.00 0.00% Total Revenue: 21,923.36 23,225.36 12,092.03 23,622.00 23,622.00 0.00 0.00% Expense
Department: 3415 - FEATHERS GLEN
532-3415-50010 SALARIES-REGULAR 7,669.45 14,071.35 11,243.86 15,784.00 13,246.00 -2,538.00 -16.08% 80 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
532-3415-50030 OVERTIME 624.27 596.34 409.97 487.00 838.00 351.00 72.07% 532-3415-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 831.23 1,494.99 1,205.90 1,630.00 2,034.00 404.00 24.79% 532-3415-51020 MEDICAL INSURANCE 1,929.02 2,033.63 1,867.02 2,252.00 2,249.00 -3.00 -0.13% 532-3415-51030 UNEMPLOYMENT INSURANCE 29.90 46.64 37.01 122.00 0.00 -122.00 -100.00% 532-3415-51040 WORKERS' COMPENSATION 1,342.22 1,528.89 1,574.80 1,818.00 1,641.00 -177.00 -9.74% 532-3415-51050 LIFE INSURANCE 31.74 49.38 54.95 65.00 48.00 -17.00 -26.15% 532-3415-51060 DENTAL INSURANCE 170.98 168.37 120.88 163.00 104.00 -59.00 -36.20% 532-3415-51070 MEDICARE TAX 120.52 212.67 169.01 229.00 151.00 -78.00 -34.06% 532-3415-51075 EMPLOYMENT TRAINING TAX (ETT) 1.40 2.74 1.82 3.00 0.00 -3.00 -100.00% 532-3415-51080 DEFERRED COMPENSATION 51.28 138.91 95.77 125.00 82.00 -43.00 -34.40% 532-3415-60080 UTILITIES 1,065.14 1,096.08 721.88 1,212.00 1,193.00 -19.00 -1.57% 532-3415-61010 PROFESSIONAL SERVICES 412.01 1,100.32 152.26 542.00 542.00 0.00 0.00% 532-3415-61050 TEMPORARY EMPLOYEE SERVICES 4,879.13 6,319.20 3,187.52 0.00 4,335.00 4,335.00 0.00% 532-3415-64040 MISCELLANEOUS 4,613.47 1,034.20 1,291.76 4,559.00 2,528.00 -2,031.00 -44.55% 532-3415-66000 TRANSFER OUT 2,918.00 3,231.00 1,615.50 3,231.00 3,231.00 0.00 0.00% Total Department: 3415 - FEATHERS GLEN: 26,689.76 33,124.71 23,749.91 32,222.00 32,222.00 0.00 0.00% Total Expense: 26,689.76 33,124.71 23,749.91 32,222.00 32,222.00 0.00 0.00% Total Fund: 532 - FEATHERS GLEN LLD: -4,766.40 -9,899.35 -11,657.88 -8,600.00 -8,600.00 0.00 0.00% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue
Department: 3420 - FONTANA RANCH NORTH
533-3420-41030 DIRECT ASSESSMENTS 28,328.78 29,655.00 16,828.98 30,028.00 30,028.00 0.00 0.00% Total Department: 3420 - FONTANA RANCH NORTH: 28,328.78 29,655.00 16,828.98 30,028.00 30,028.00 0.00 0.00% Total Revenue: 28,328.78 29,655.00 16,828.98 30,028.00 30,028.00 0.00 0.00% Expense
Department: 3420 - FONTANA RANCH NORTH
533-3420-50010 SALARIES-REGULAR 1,287.97 3,517.52 2,808.90 3,870.00 3,185.00 -685.00 -17.70% 533-3420-50030 OVERTIME 104.31 148.91 103.00 149.00 137.00 -12.00 -8.05% 533-3420-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 139.44 374.21 301.60 400.00 336.00 -64.00 -16.00% 533-3420-51020 MEDICAL INSURANCE 323.36 508.21 466.32 552.00 489.00 -63.00 -11.41% 533-3420-51030 UNEMPLOYMENT INSURANCE 5.01 11.69 9.24 30.00 0.00 -30.00 -100.00% 533-3420-51040 WORKERS' COMPENSATION 256.84 382.23 393.82 446.00 408.00 -38.00 -8.52% 533-3420-51050 LIFE INSURANCE 5.06 12.24 13.62 16.00 15.00 -1.00 -6.25% 533-3420-51060 DENTAL INSURANCE 29.00 42.19 30.46 40.00 33.00 -7.00 -17.50% 533-3420-51070 MEDICARE TAX 20.42 52.97 42.52 70.00 48.00 -22.00 -31.43% 533-3420-51075 EMPLOYMENT TRAINING TAX (ETT) 0.19 0.58 0.42 1.00 0.00 -1.00 -100.00% 533-3420-51080 DEFERRED COMPENSATION 8.59 34.45 24.08 31.00 27.00 -4.00 -12.90% 533-3420-60080 UTILITIES 9,348.08 10,111.36 8,452.60 10,300.00 11,000.00 700.00 6.80% 81 Budget Comparison Report
3/3/2025 6:33:29 PM Page 32 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
533-3420-61010 PROFESSIONAL SERVICES 449.39 1,199.90 166.02 591.00 591.00 0.00 0.00% 533-3420-61050 TEMPORARY EMPLOYEE SERVICES 815.55 1,056.18 533.27 0.00 883.00 883.00 0.00% 533-3420-64040 MISCELLANEOUS 4,710.92 1,941.99 1,062.76 2,456.00 1,800.00 -656.00 -26.71% 533-3420-66000 TRANSFER OUT 3,712.00 4,111.00 2,055.50 4,111.00 4,111.00 0.00 0.00% 533-3420-70050 OTHER EQUIPMENT 0.00 0.00 3,146.75 3,146.75 3,146.75 0.00 0.00% Total Department: 3420 - FONTANA RANCH NORTH: 21,216.13 23,505.63 19,610.88 26,209.75 26,209.75 0.00 0.00% Total Expense: 21,216.13 23,505.63 19,610.88 26,209.75 26,209.75 0.00 0.00% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 7,112.65 6,149.37 -2,781.90 3,818.25 3,818.25 0.00 0.00% Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue
Department: 3425 - FONTANA RANCH SOUTH
534-3425-41030 DIRECT ASSESSMENTS 16,954.72 18,899.64 11,061.94 19,966.00 19,966.00 0.00 0.00% Total Department: 3425 - FONTANA RANCH SOUTH: 16,954.72 18,899.64 11,061.94 19,966.00 19,966.00 0.00 0.00% Total Revenue: 16,954.72 18,899.64 11,061.94 19,966.00 19,966.00 0.00 0.00% Expense
Department: 3425 - FONTANA RANCH SOUTH
534-3425-50010 SALARIES-REGULAR 1,287.97 1,500.68 1,384.58 1,874.00 1,565.00 -309.00 -16.49% 534-3425-50030 OVERTIME 104.31 33.88 66.66 58.00 62.00 4.00 6.90% 534-3425-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 139.44 127.88 102.64 194.00 115.00 -79.00 -40.72% 534-3425-51020 MEDICAL INSURANCE 323.36 202.75 169.41 267.00 174.00 -93.00 -34.83% 534-3425-51030 UNEMPLOYMENT INSURANCE 5.01 5.71 5.28 13.00 0.00 -13.00 -100.00% 534-3425-51040 WORKERS' COMPENSATION 256.84 382.23 153.22 216.00 400.00 184.00 85.19% 534-3425-51050 LIFE INSURANCE 5.06 5.48 7.73 8.00 8.00 0.00 0.00% 534-3425-51060 DENTAL INSURANCE 29.00 20.63 16.13 19.00 18.00 -1.00 -5.26% 534-3425-51070 MEDICARE TAX 20.42 21.81 21.36 27.00 24.00 -3.00 -11.11% 534-3425-51075 EMPLOYMENT TRAINING TAX (ETT) 0.19 0.25 0.22 1.00 1.00 0.00 0.00% 534-3425-51080 DEFERRED COMPENSATION 8.59 13.94 12.13 15.00 13.00 -2.00 -13.33% 534-3425-60080 UTILITIES 4,573.06 5,067.27 4,442.19 5,200.00 5,500.00 300.00 5.77% 534-3425-61010 PROFESSIONAL SERVICES 422.04 1,128.24 156.19 556.00 556.00 0.00 0.00% 534-3425-61050 TEMPORARY EMPLOYEE SERVICES 815.55 1,056.18 533.27 0.00 750.00 750.00 0.00% 534-3425-64040 MISCELLANEOUS 3,426.97 1,478.29 1,114.32 2,238.00 1,500.00 -738.00 -32.98% 534-3425-66000 TRANSFER OUT 1,847.00 2,045.00 1,022.50 2,045.00 2,045.00 0.00 0.00% Total Department: 3425 - FONTANA RANCH SOUTH: 13,264.81 13,090.22 9,207.83 12,731.00 12,731.00 0.00 0.00% Total Expense: 13,264.81 13,090.22 9,207.83 12,731.00 12,731.00 0.00 0.00% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 3,689.91 5,809.42 1,854.11 7,235.00 7,235.00 0.00 0.00% 82 Budget Comparison Report
3/3/2025 6:33:29 PM Page 33 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 535 - RHAPSODY I - LLD
Revenue
Department: 3430 - RHAPSODY 1
535-3430-41030 DIRECT ASSESSMENTS 6,710.20 6,753.20 3,526.00 6,794.00 6,794.00 0.00 0.00% Total Department: 3430 - RHAPSODY 1: 6,710.20 6,753.20 3,526.00 6,794.00 6,794.00 0.00 0.00% Total Revenue: 6,710.20 6,753.20 3,526.00 6,794.00 6,794.00 0.00 0.00% Expense
Department: 3430 - RHAPSODY 1
535-3430-50010 SALARIES-REGULAR 1,305.61 2,085.35 1,666.64 2,854.00 1,955.00 -899.00 -31.50% 535-3430-50030 OVERTIME 104.31 88.55 60.54 88.00 83.00 -5.00 -5.68% 535-3430-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 140.57 222.36 178.17 295.00 205.00 -90.00 -30.51% 535-3430-51020 MEDICAL INSURANCE 323.45 301.24 276.65 407.00 301.00 -106.00 -26.04% 535-3430-51030 UNEMPLOYMENT INSURANCE 5.35 6.82 5.46 21.00 0.00 -21.00 -100.00% 535-3430-51040 WORKERS' COMPENSATION 256.84 225.51 233.33 329.00 249.00 -80.00 -24.32% 535-3430-51050 LIFE INSURANCE 5.06 7.18 8.05 12.00 9.00 -3.00 -25.00% 535-3430-51060 DENTAL INSURANCE 29.24 24.76 17.77 29.00 20.00 -9.00 -31.03% 535-3430-51070 MEDICARE TAX 20.69 31.09 24.86 41.00 29.00 -12.00 -29.27% 535-3430-51075 EMPLOYMENT TRAINING TAX (ETT) 0.22 0.29 0.21 1.00 1.00 0.00 0.00% 535-3430-51080 DEFERRED COMPENSATION 8.75 20.87 13.84 23.00 16.00 -7.00 -30.43% 535-3430-60080 UTILITIES 1,975.41 1,975.41 1,378.82 2,000.00 2,115.00 115.00 5.75% 535-3430-61010 PROFESSIONAL SERVICES 440.27 1,175.52 162.65 579.00 579.00 0.00 0.00% 535-3430-61050 TEMPORARY EMPLOYEE SERVICES 815.55 1,056.18 533.27 0.00 883.00 883.00 0.00% 535-3430-64040 MISCELLANEOUS 927.51 762.22 749.32 1,228.00 1,462.00 234.00 19.06% 535-3430-66000 TRANSFER OUT 1,205.00 1,334.00 667.00 1,334.00 1,334.00 0.00 0.00% Total Department: 3430 - RHAPSODY 1: 7,563.83 9,317.35 5,976.58 9,241.00 9,241.00 0.00 0.00% Total Expense: 7,563.83 9,317.35 5,976.58 9,241.00 9,241.00 0.00 0.00% Total Fund: 535 - RHAPSODY I - LLD: -853.63 -2,564.15 -2,450.58 -2,447.00 -2,447.00 0.00 0.00% Fund: 536 - RHAPSODY 2- LLD
Revenue
Department: 3435 - RHAPSODY 2
536-3435-41030 DIRECT ASSESSMENTS 15,214.15 15,594.20 7,950.25 15,901.00 15,901.00 0.00 0.00% Total Department: 3435 - RHAPSODY 2: 15,214.15 15,594.20 7,950.25 15,901.00 15,901.00 0.00 0.00% Total Revenue: 15,214.15 15,594.20 7,950.25 15,901.00 15,901.00 0.00 0.00% Expense
Department: 3435 - RHAPSODY 2
536-3435-50010 SALARIES-REGULAR 1,287.97 2,085.35 1,666.64 1,796.00 1,724.00 -72.00 -4.01% 536-3435-50030 OVERTIME 162.00 88.55 60.54 75.00 74.00 -1.00 -1.33% 83 Budget Comparison Report
3/3/2025 6:33:29 PM Page 34 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
536-3435-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 140.81 222.36 178.17 187.00 181.00 -6.00 -3.21% 536-3435-51020 MEDICAL INSURANCE 325.19 301.24 276.65 308.00 265.00 -43.00 -13.96% 536-3435-51030 UNEMPLOYMENT INSURANCE 5.38 6.82 5.46 4.00 0.00 -4.00 -100.00% 536-3435-51040 WORKERS' COMPENSATION 256.84 225.51 75.05 189.00 220.00 31.00 16.40% 536-3435-51050 LIFE INSURANCE 5.11 7.18 8.05 6.00 8.00 2.00 33.33% 536-3435-51060 DENTAL INSURANCE 29.09 24.76 17.77 20.00 18.00 -2.00 -10.00% 536-3435-51070 MEDICARE TAX 21.30 31.09 24.86 27.00 25.00 -2.00 -7.41% 536-3435-51075 EMPLOYMENT TRAINING TAX (ETT) 0.21 0.29 0.21 1.00 1.00 0.00 0.00% 536-3435-51080 DEFERRED COMPENSATION 8.68 20.87 13.84 17.00 14.00 -3.00 -17.65% 536-3435-60080 UTILITIES 2,364.81 2,366.85 1,570.73 2,400.00 1,800.00 -600.00 -25.00% 536-3435-61010 PROFESSIONAL SERVICES 424.78 1,134.69 157.03 559.00 559.00 0.00 0.00% 536-3435-61050 TEMPORARY EMPLOYEE SERVICES 815.55 1,056.18 533.27 0.00 700.00 700.00 0.00% 536-3435-64040 MISCELLANEOUS 300.00 615.00 493.85 700.00 700.00 0.00 0.00% 536-3435-66000 TRANSFER OUT 1,163.00 1,288.00 644.00 1,288.00 1,288.00 0.00 0.00% Total Department: 3435 - RHAPSODY 2: 7,310.72 9,474.74 5,726.12 7,577.00 7,577.00 0.00 0.00% Total Expense: 7,310.72 9,474.74 5,726.12 7,577.00 7,577.00 0.00 0.00% Total Fund: 536 - RHAPSODY 2- LLD: 7,903.43 6,119.46 2,224.13 8,324.00 8,324.00 0.00 0.00% Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue
Department: 3440 - SANTA FE ESTATES 1
537-3440-41030 DIRECT ASSESSMENTS 7,092.00 7,158.00 3,828.00 7,260.00 7,260.00 0.00 0.00% Total Department: 3440 - SANTA FE ESTATES 1: 7,092.00 7,158.00 3,828.00 7,260.00 7,260.00 0.00 0.00% Total Revenue: 7,092.00 7,158.00 3,828.00 7,260.00 7,260.00 0.00 0.00% Expense
Department: 3440 - SANTA FE ESTATES 1
537-3440-50010 SALARIES-REGULAR 7,669.45 5,230.51 4,829.30 8,425.00 6,710.00 -1,715.00 -20.36% 537-3440-50030 OVERTIME 624.27 119.35 230.85 193.00 352.00 159.00 82.38% 537-3440-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 831.23 445.20 358.33 717.00 493.00 -224.00 -31.24% 537-3440-51020 MEDICAL INSURANCE 1,929.02 707.20 591.35 1,383.00 745.00 -638.00 -46.13% 537-3440-51030 UNEMPLOYMENT INSURANCE 29.90 19.90 18.48 31.00 0.00 -31.00 -100.00% 537-3440-51040 WORKERS' COMPENSATION 1,342.22 1,331.25 1,196.20 2,144.00 1,710.00 -434.00 -20.24% 537-3440-51050 LIFE INSURANCE 31.74 19.48 27.42 32.00 37.00 5.00 15.63% 537-3440-51060 DENTAL INSURANCE 170.98 71.61 55.60 116.00 74.00 -42.00 -36.21% 537-3440-51070 MEDICARE TAX 120.52 77.79 73.09 125.00 101.00 -24.00 -19.20% 537-3440-51075 EMPLOYMENT TRAINING TAX (ETT) 1.40 1.15 0.91 1.00 1.00 0.00 0.00% 537-3440-51080 DEFERRED COMPENSATION 51.28 48.46 43.34 175.00 57.00 -118.00 -67.43% 537-3440-60080 UTILITIES 7,454.81 7,043.75 4,968.40 7,500.00 7,500.00 0.00 0.00% 537-3440-61010 PROFESSIONAL SERVICES 422.04 1,126.82 155.91 555.00 555.00 0.00 0.00% 84 Budget Comparison Report
3/3/2025 6:33:29 PM Page 35 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
537-3440-61050 TEMPORARY EMPLOYEE SERVICES 4,879.13 6,319.20 3,108.41 0.00 4,000.00 4,000.00 0.00% 537-3440-64040 MISCELLANEOUS 142.68 1,224.95 950.00 2,838.00 1,900.00 -938.00 -33.05% 537-3440-66000 TRANSFER OUT 501.00 501.00 250.50 501.00 501.00 0.00 0.00% Total Department: 3440 - SANTA FE ESTATES 1: 26,201.67 24,287.62 16,858.09 24,736.00 24,736.00 0.00 0.00% Total Expense: 26,201.67 24,287.62 16,858.09 24,736.00 24,736.00 0.00 0.00% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -19,109.67 -17,129.62 -13,030.09 -17,476.00 -17,476.00 0.00 0.00% Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue
Department: 3445 - SANTA FE ESTATES 2
538-3445-41030 DIRECT ASSESSMENTS 6,614.18 6,614.18 3,520.26 6,649.00 6,649.00 0.00 0.00% Total Department: 3445 - SANTA FE ESTATES 2: 6,614.18 6,614.18 3,520.26 6,649.00 6,649.00 0.00 0.00% Total Revenue: 6,614.18 6,614.18 3,520.26 6,649.00 6,649.00 0.00 0.00% Expense
Department: 3445 - SANTA FE ESTATES 2
538-3445-50010 SALARIES-REGULAR 7,669.45 5,230.51 4,829.30 6,532.00 6,096.00 -436.00 -6.67% 538-3445-50030 OVERTIME 566.58 119.35 230.85 202.00 319.00 117.00 57.92% 538-3445-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 829.86 445.20 358.33 675.00 448.00 -227.00 -33.63% 538-3445-51020 MEDICAL INSURANCE 1,927.19 707.20 591.35 932.00 677.00 -255.00 -27.36% 538-3445-51030 UNEMPLOYMENT INSURANCE 29.53 19.90 18.48 49.00 0.00 -49.00 -100.00% 538-3445-51040 WORKERS' COMPENSATION 1,342.22 1,331.25 533.98 752.00 1,554.00 802.00 106.65% 538-3445-51050 LIFE INSURANCE 31.69 19.48 27.42 27.00 34.00 7.00 25.93% 538-3445-51060 DENTAL INSURANCE 170.89 71.61 55.60 67.00 67.00 0.00 0.00% 538-3445-51070 MEDICARE TAX 119.64 77.79 73.09 95.00 93.00 -2.00 -2.11% 538-3445-51075 EMPLOYMENT TRAINING TAX (ETT) 1.38 1.15 0.91 1.00 0.00 -1.00 -100.00% 538-3445-51080 DEFERRED COMPENSATION 51.19 48.46 43.34 52.00 52.00 0.00 0.00% 538-3445-60080 UTILITIES 655.44 655.44 436.96 750.00 655.00 -95.00 -12.67% 538-3445-61010 PROFESSIONAL SERVICES 418.39 1,118.21 154.79 551.00 551.00 0.00 0.00% 538-3445-61050 TEMPORARY EMPLOYEE SERVICES 4,879.13 6,319.20 3,170.87 2,360.00 3,000.00 640.00 27.12% 538-3445-64040 MISCELLANEOUS 0.00 1,165.01 1,094.16 2,000.00 1,500.00 -500.00 -25.00% 538-3445-66000 TRANSFER OUT 1,500.00 1,500.00 750.00 1,500.00 1,500.00 0.00 0.00% Total Department: 3445 - SANTA FE ESTATES 2: 20,192.58 18,829.76 12,369.43 16,545.00 16,546.00 1.00 0.01% Total Expense: 20,192.58 18,829.76 12,369.43 16,545.00 16,546.00 1.00 0.01% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -13,578.40 -12,215.58 -8,849.17 -9,896.00 -9,897.00 -1.00 0.01% 85 Budget Comparison Report
3/3/2025 6:33:29 PM Page 36 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 539 - STARN ESTATES - LLD
Revenue
Department: 3450 - STARN ESTATES
539-3450-41030 DIRECT ASSESSMENTS 7,648.82 7,648.82 4,293.98 7,689.00 7,689.00 0.00 0.00% Total Department: 3450 - STARN ESTATES: 7,648.82 7,648.82 4,293.98 7,689.00 7,689.00 0.00 0.00% Total Revenue: 7,648.82 7,648.82 4,293.98 7,689.00 7,689.00 0.00 0.00% Expense
Department: 3450 - STARN ESTATES
539-3450-50010 SALARIES-REGULAR 1,287.97 2,145.47 1,695.35 2,314.00 2,089.00 -225.00 -9.72% 539-3450-50030 OVERTIME 127.27 88.55 60.54 71.00 88.00 17.00 23.94% 539-3450-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 139.98 226.53 180.75 239.00 218.00 -21.00 -8.79% 539-3450-51020 MEDICAL INSURANCE 324.09 309.08 281.92 330.00 322.00 -8.00 -2.42% 539-3450-51030 UNEMPLOYMENT INSURANCE 5.16 6.93 5.46 17.00 0.00 -17.00 -100.00% 539-3450-51040 WORKERS' COMPENSATION 256.84 225.51 237.22 267.00 260.00 -7.00 -2.62% 539-3450-51050 LIFE INSURANCE 5.08 7.32 8.12 10.00 10.00 0.00 0.00% 539-3450-51060 DENTAL INSURANCE 29.03 25.68 18.33 24.00 22.00 -2.00 -8.33% 539-3450-51070 MEDICARE TAX 20.78 31.93 25.34 34.00 31.00 -3.00 -8.82% 539-3450-51075 EMPLOYMENT TRAINING TAX (ETT) 0.21 0.29 0.21 1.00 1.00 0.00 0.00% 539-3450-51080 DEFERRED COMPENSATION 8.62 21.15 14.00 18.00 16.00 -2.00 -11.11% 539-3450-60080 UTILITIES 2,103.85 2,097.22 1,395.20 2,200.00 2,000.00 -200.00 -9.09% 539-3450-61010 PROFESSIONAL SERVICES 438.45 1,171.21 162.09 577.00 577.00 0.00 0.00% 539-3450-61050 TEMPORARY EMPLOYEE SERVICES 815.32 1,056.63 533.35 0.00 883.00 883.00 0.00% 539-3450-64040 MISCELLANEOUS 404.61 1,672.71 797.46 2,000.00 1,586.00 -414.00 -20.70% 539-3450-66000 TRANSFER OUT 1,184.00 1,311.00 655.50 1,311.00 1,311.00 0.00 0.00% Total Department: 3450 - STARN ESTATES: 7,151.26 10,397.21 6,070.84 9,413.00 9,414.00 1.00 0.01% Total Expense: 7,151.26 10,397.21 6,070.84 9,413.00 9,414.00 1.00 0.01% Total Fund: 539 - STARN ESTATES - LLD: 497.56 -2,748.39 -1,776.86 -1,724.00 -1,725.00 -1.00 0.06% Fund: 540 - STERLING GLEN 3 - LLD
Revenue
Department: 3455 - STERLING GLEN 3
540-3455-41030 DIRECT ASSESSMENTS 24,245.00 25,972.45 14,469.29 29,882.00 29,882.00 0.00 0.00% Total Department: 3455 - STERLING GLEN 3: 24,245.00 25,972.45 14,469.29 29,882.00 29,882.00 0.00 0.00% Total Revenue: 24,245.00 25,972.45 14,469.29 29,882.00 29,882.00 0.00 0.00% Expense
Department: 3455 - STERLING GLEN 3
540-3455-50010 SALARIES-REGULAR 3,826.93 8,866.49 7,104.67 10,279.00 8,892.00 -1,387.00 -13.49% 540-3455-50030 OVERTIME 305.58 378.30 260.11 331.00 382.00 51.00 15.41% 86 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
540-3455-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 414.37 942.98 763.23 1,108.00 938.00 -170.00 -15.34% 540-3455-51020 MEDICAL INSURANCE 962.55 1,282.52 1,179.38 1,531.00 1,365.00 -166.00 -10.84% 540-3455-51030 UNEMPLOYMENT INSURANCE 14.85 29.52 23.52 82.00 0.00 -82.00 -100.00% 540-3455-51040 WORKERS' COMPENSATION 671.12 967.29 994.31 1,235.00 1,140.00 -95.00 -7.69% 540-3455-51050 LIFE INSURANCE 15.99 31.11 34.75 44.00 43.00 -1.00 -2.27% 540-3455-51060 DENTAL INSURANCE 85.64 105.91 76.37 111.00 92.00 -19.00 -17.12% 540-3455-51070 MEDICARE TAX 59.71 134.33 106.23 156.00 132.00 -24.00 -15.38% 540-3455-51075 EMPLOYMENT TRAINING TAX (ETT) 0.68 1.71 1.19 1.00 1.00 0.00 0.00% 540-3455-51080 DEFERRED COMPENSATION 25.55 87.57 60.72 85.00 73.00 -12.00 -14.12% 540-3455-60080 UTILITIES 4,944.30 4,948.72 3,583.50 5,000.00 5,000.00 0.00 0.00% 540-3455-61010 PROFESSIONAL SERVICES 439.36 1,172.49 162.20 577.00 577.00 0.00 0.00% 540-3455-61050 TEMPORARY EMPLOYEE SERVICES 2,432.63 3,150.76 1,583.48 0.00 1,800.00 1,800.00 0.00% 540-3455-64040 MISCELLANEOUS 1,052.86 1,296.46 1,159.71 1,695.00 1,800.00 105.00 6.19% 540-3455-66000 TRANSFER OUT 2,987.00 3,587.00 1,793.50 3,587.00 3,587.00 0.00 0.00% 540-3455-70050 OTHER EQUIPMENT 0.00 0.00 3,145.75 3,145.75 3,145.75 0.00 0.00% Total Department: 3455 - STERLING GLEN 3: 18,239.12 26,983.16 22,032.62 28,967.75 28,967.75 0.00 0.00% Total Expense: 18,239.12 26,983.16 22,032.62 28,967.75 28,967.75 0.00 0.00% Total Fund: 540 - STERLING GLEN 3 - LLD: 6,005.88 -1,010.71 -7,563.33 914.25 914.25 0.00 0.00% Fund: 541 - SUNGLOW - LLD
Revenue
Department: 3460 - SUNGLOW
541-3460-41030 DIRECT ASSESSMENTS 9,369.66 9,635.56 4,945.74 9,679.00 9,679.00 0.00 0.00% Total Department: 3460 - SUNGLOW: 9,369.66 9,635.56 4,945.74 9,679.00 9,679.00 0.00 0.00% Total Revenue: 9,369.66 9,635.56 4,945.74 9,679.00 9,679.00 0.00 0.00% Expense
Department: 3460 - SUNGLOW
541-3460-50010 SALARIES-REGULAR 3,199.32 5,169.86 4,129.78 7,079.00 6,060.00 -1,019.00 -14.39% 541-3460-50030 OVERTIME 254.22 219.07 150.78 219.00 260.00 41.00 18.72% 541-3460-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 346.17 549.93 442.74 731.00 638.00 -93.00 -12.72% 541-3460-51020 MEDICAL INSURANCE 804.23 746.58 685.68 1,010.00 932.00 -78.00 -7.72% 541-3460-51030 UNEMPLOYMENT INSURANCE 12.41 17.10 13.55 54.00 0.00 -54.00 -100.00% 541-3460-51040 WORKERS' COMPENSATION 621.41 561.87 578.65 425.00 776.00 351.00 82.59% 541-3460-51050 LIFE INSURANCE 13.01 18.17 20.15 15.00 29.00 14.00 93.33% 541-3460-51060 DENTAL INSURANCE 71.33 61.67 44.04 38.00 62.00 24.00 63.16% 541-3460-51070 MEDICARE TAX 50.37 77.58 62.32 54.00 91.00 37.00 68.52% 541-3460-51075 EMPLOYMENT TRAINING TAX (ETT) 0.55 1.01 0.61 1.00 1.00 0.00 0.00% 541-3460-51080 DEFERRED COMPENSATION 21.30 51.22 35.07 29.00 49.00 20.00 68.97% 541-3460-60080 UTILITIES 1,539.36 1,539.36 1,026.24 1,600.00 1,539.00 -61.00 -3.81% 87 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
541-3460-61010 PROFESSIONAL SERVICES 448.47 1,199.15 166.02 591.00 591.00 0.00 0.00% 541-3460-61050 TEMPORARY EMPLOYEE SERVICES 2,031.87 2,631.61 1,312.50 0.00 2,199.00 2,199.00 0.00% 541-3460-64040 MISCELLANEOUS 200.00 1,298.71 384.18 2,136.00 755.00 -1,381.00 -64.65% 541-3460-66000 TRANSFER OUT 1,622.00 1,796.00 898.00 1,796.00 1,796.00 0.00 0.00% Total Department: 3460 - SUNGLOW: 11,236.02 15,938.89 9,950.31 15,778.00 15,778.00 0.00 0.00% Total Expense: 11,236.02 15,938.89 9,950.31 15,778.00 15,778.00 0.00 0.00% Total Fund: 541 - SUNGLOW - LLD: -1,866.36 -6,303.33 -5,004.57 -6,099.00 -6,099.00 0.00 0.00% Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue
Department: 3465 - WALNUT HAVEN 3
542-3465-41030 DIRECT ASSESSMENTS 5,763.40 5,926.00 3,089.40 5,962.00 5,962.00 0.00 0.00% Total Department: 3465 - WALNUT HAVEN 3: 5,763.40 5,926.00 3,089.40 5,962.00 5,962.00 0.00 0.00% Total Revenue: 5,763.40 5,926.00 3,089.40 5,962.00 5,962.00 0.00 0.00% Expense
Department: 3465 - WALNUT HAVEN 3
542-3465-50010 SALARIES-REGULAR 2,534.88 1,767.21 1,849.58 2,347.00 2,340.00 -7.00 -0.30% 542-3465-50030 OVERTIME 196.35 42.24 84.81 72.00 115.00 43.00 59.72% 542-3465-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 275.20 159.12 129.56 242.00 160.00 -82.00 -33.88% 542-3465-51020 MEDICAL INSURANCE 641.45 254.20 212.48 335.00 240.00 -95.00 -28.36% 542-3465-51030 UNEMPLOYMENT INSURANCE 9.53 7.14 6.63 17.00 0.00 -17.00 -100.00% 542-3465-51040 WORKERS' COMPENSATION 463.97 477.77 191.83 270.00 551.00 281.00 104.07% 542-3465-51050 LIFE INSURANCE 10.15 6.90 9.79 10.00 12.00 2.00 20.00% 542-3465-51060 DENTAL INSURANCE 56.72 25.69 19.96 24.00 23.00 -1.00 -4.17% 542-3465-51070 MEDICARE TAX 39.59 27.96 25.90 34.00 32.00 -2.00 -5.88% 542-3465-51075 EMPLOYMENT TRAINING TAX (ETT) 0.43 0.37 0.28 1.00 1.00 0.00 0.00% 542-3465-51080 DEFERRED COMPENSATION 16.87 17.31 15.59 19.00 19.00 0.00 0.00% 542-3465-60080 UTILITIES 1,544.40 1,544.40 1,029.60 1,600.00 1,400.00 -200.00 -12.50% 542-3465-61010 PROFESSIONAL SERVICES 422.04 1,126.82 155.91 555.00 555.00 0.00 0.00% 542-3465-61050 TEMPORARY EMPLOYEE SERVICES 1,624.07 2,103.33 1,050.01 0.00 1,200.00 1,200.00 0.00% 542-3465-64040 MISCELLANEOUS 200.00 940.16 878.68 2,322.00 1,200.00 -1,122.00 -48.32% 542-3465-66000 TRANSFER OUT 971.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 3465 - WALNUT HAVEN 3: 9,006.65 8,500.62 5,660.61 7,848.00 7,848.00 0.00 0.00% Total Expense: 9,006.65 8,500.62 5,660.61 7,848.00 7,848.00 0.00 0.00% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -3,243.25 -2,574.62 -2,571.21 -1,886.00 -1,886.00 0.00 0.00% 88 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 543 - EUCLID SOUTH LLD
Revenue
Department: 3470 - EUCLID SOUTH
543-3470-41030 DIRECT ASSESSMENTS 18,916.88 19,838.72 9,794.72 19,878.00 19,878.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 18,916.88 19,838.72 9,794.72 19,878.00 19,878.00 0.00 0.00% Total Revenue: 18,916.88 19,838.72 9,794.72 19,878.00 19,878.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
543-3470-50010 SALARIES-REGULAR 0.00 4,133.40 3,303.74 3,322.00 3,908.00 586.00 17.64% 543-3470-50030 OVERTIME 0.00 175.57 120.11 105.00 164.00 59.00 56.19% 543-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 439.48 354.26 343.00 411.00 68.00 19.83% 543-3470-51020 MEDICAL INSURANCE 0.00 597.01 548.07 474.00 600.00 126.00 26.58% 543-3470-51030 UNEMPLOYMENT INSURANCE 0.00 13.67 10.83 25.00 0.00 -25.00 -100.00% 543-3470-51040 WORKERS' COMPENSATION 0.00 309.36 449.15 383.00 344.00 -39.00 -10.18% 543-3470-51050 LIFE INSURANCE 0.00 14.39 16.02 14.00 19.00 5.00 35.71% 543-3470-51060 DENTAL INSURANCE 0.00 49.21 35.52 34.00 41.00 7.00 20.59% 543-3470-51070 MEDICARE TAX 0.00 62.76 49.38 48.00 58.00 10.00 20.83% 543-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.72 0.51 1.00 1.00 0.00 0.00% 543-3470-51080 DEFERRED COMPENSATION 0.00 41.36 27.55 26.00 31.00 5.00 19.23% 543-3470-60080 UTILITIES 502.48 412.06 286.07 450.00 448.00 -2.00 -0.44% 543-3470-61010 PROFESSIONAL SERVICES 432.07 1,154.73 159.84 569.00 569.00 0.00 0.00% 543-3470-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 543-3470-64040 MISCELLANEOUS 1,012.61 2,139.22 981.62 2,300.00 1,500.00 -800.00 -34.78% 543-3470-66000 TRANSFER OUT 2,065.00 2,287.00 1,143.50 2,287.00 2,287.00 0.00 0.00% 543-3470-70050 OTHER EQUIPMENT 0.00 0.00 3,145.75 3,145.75 3,145.75 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 4,012.16 11,829.94 10,631.92 13,526.75 13,526.75 0.00 0.00% Total Expense: 4,012.16 11,829.94 10,631.92 13,526.75 13,526.75 0.00 0.00% Total Fund: 543 - EUCLID SOUTH LLD: 14,904.72 8,008.78 -837.20 6,351.25 6,351.25 0.00 0.00% Fund: 544 - EUCLID NORTH LLD
Revenue
Department: 3475 - EUCLID NORTH
544-3475-41030 DIRECT ASSESSMENTS 15,520.00 15,831.20 8,095.00 16,190.00 16,190.00 0.00 0.00% Total Department: 3475 - EUCLID NORTH: 15,520.00 15,831.20 8,095.00 16,190.00 16,190.00 0.00 0.00% Total Revenue: 15,520.00 15,831.20 8,095.00 16,190.00 16,190.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
544-3470-50010 SALARIES- REGULAR 0.00 2,861.23 2,305.30 2,100.00 2,247.00 147.00 7.00% 89 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
544-3470-50030 OVERTIME 0.00 119.60 83.90 63.00 97.00 34.00 53.97% 544-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 303.65 246.19 217.00 236.00 19.00 8.76% 544-3470-51020 MEDICAL INSURANCE 0.00 411.66 378.60 300.00 341.00 41.00 13.67% 544-3470-51030 UNEMPLOYMENT INSURANCE 0.00 9.50 7.53 15.00 0.00 -15.00 -100.00% 544-3470-51040 WORKERS' COMPENSATION 0.00 449.12 332.44 242.00 411.00 169.00 69.83% 544-3470-51050 LIFE INSURANCE 0.00 9.69 11.01 9.00 10.00 1.00 11.11% 544-3470-51060 DENTAL INSURANCE 0.00 34.04 24.53 22.00 23.00 1.00 4.55% 544-3470-51070 MEDICARE TAX 0.00 43.22 34.25 30.00 32.00 2.00 6.67% 544-3470-51075 EMPLOYMENT TRAINIG TAX (ETT) 0.00 0.45 0.33 1.00 1.00 0.00 0.00% 544-3470-51080 DEFERRED COMPENSATION 0.00 28.09 19.31 17.00 18.00 1.00 5.88% 544-3470-60080 UTILITIES 0.00 825.45 519.62 0.00 600.00 600.00 0.00% 544-3470-61010 PROFESSIONAL SERVICES 0.00 777.02 154.51 550.00 550.00 0.00 0.00% 544-3470-64040 MISCELLANEOUS 230.73 2,006.68 899.00 2,200.00 1,200.00 -1,000.00 -45.45% 544-3470-66000 TRANSFER OUT 0.00 1,575.00 787.50 1,575.00 1,575.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 230.73 9,454.40 5,804.02 7,341.00 7,341.00 0.00 0.00% Total Expense: 230.73 9,454.40 5,804.02 7,341.00 7,341.00 0.00 0.00% Total Fund: 544 - EUCLID NORTH LLD: 15,289.27 6,376.80 2,290.98 8,849.00 8,849.00 0.00 0.00% Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue
Department: 3505 - CENTRAL HUGHSON 2
550-3505-41030 DIRECT ASSESSMENTS 7,574.87 8,088.46 4,607.05 8,253.00 8,252.10 -0.90 -0.01% Total Department: 3505 - CENTRAL HUGHSON 2: 7,574.87 8,088.46 4,607.05 8,253.00 8,252.10 -0.90 -0.01% Total Revenue: 7,574.87 8,088.46 4,607.05 8,253.00 8,252.10 -0.90 -0.01% Expense
Department: 3505 - CENTRAL HUGHSON 2
550-3505-50010 SALARIES-REGULAR 9.45 5,091.31 4,222.14 6,493.00 6,649.00 156.00 2.40% 550-3505-50030 OVERTIME 0.00 192.15 155.99 134.00 279.00 145.00 108.21% 550-3505-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.75 497.65 406.63 647.00 631.00 -16.00 -2.47% 550-3505-51020 MEDICAL INSURANCE 2.10 771.67 712.28 957.00 1,041.00 84.00 8.78% 550-3505-51030 UNEMPLOYMENT INSURANCE 0.02 16.06 13.65 48.00 0.00 -48.00 -100.00% 550-3505-51040 WORKERS' COMPENSATION 256.84 703.37 579.96 746.00 1,044.00 298.00 39.95% 550-3505-51050 LIFE INSURANCE 0.00 18.39 20.57 27.00 32.00 5.00 18.52% 550-3505-51060 DENTAL INSURANCE 0.30 70.33 53.88 69.00 81.00 12.00 17.39% 550-3505-51070 MEDICARE TAX 0.15 75.91 64.12 94.00 101.00 7.00 7.45% 550-3505-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.87 0.61 1.00 1.00 0.00 0.00% 550-3505-51080 DEFERRED COMPENSATION 0.00 47.64 34.92 52.00 53.00 1.00 1.92% 550-3505-61010 PROFESSIONAL SERVICES 541.46 1,449.82 200.86 716.00 716.00 0.00 0.00% 550-3505-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 90 Budget Comparison Report
3/3/2025 6:33:29 PM Page 41 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
550-3505-64040 MISCELLANEOUS 5,533.00 2,980.34 769.63 3,350.00 2,706.00 -644.00 -19.22% 550-3505-66000 TRANSFER OUT 2,198.00 2,434.00 1,217.00 2,434.00 2,434.00 0.00 0.00% Total Department: 3505 - CENTRAL HUGHSON 2: 8,542.07 14,349.51 8,452.24 15,768.00 15,768.00 0.00 0.00% Total Expense: 8,542.07 14,349.51 8,452.24 15,768.00 15,768.00 0.00 0.00% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: -967.20 -6,261.05 -3,845.19 -7,515.00 -7,515.90 -0.90 0.01% Fund: 551 - FEATHERS GLEN - BAD
Revenue
Department: 3510 - FEATHERS GLEN
551-3510-41030 DIRECT ASSESSMENTS 12,566.60 13,118.48 7,753.33 15,146.00 15,146.00 0.00 0.00% Total Department: 3510 - FEATHERS GLEN: 12,566.60 13,118.48 7,753.33 15,146.00 15,146.00 0.00 0.00% Total Revenue: 12,566.60 13,118.48 7,753.33 15,146.00 15,146.00 0.00 0.00% Expense
Department: 3510 - FEATHERS GLEN
551-3510-50010 SALARIES-REGULAR 5,473.52 5,558.97 4,608.43 6,090.00 6,032.00 -58.00 -0.95% 551-3510-50030 OVERTIME 379.41 210.69 169.87 126.00 251.00 125.00 99.21% 551-3510-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 563.13 543.51 443.97 607.00 573.00 -34.00 -5.60% 551-3510-51020 MEDICAL INSURANCE 1,353.93 842.68 777.95 897.00 945.00 48.00 5.35% 551-3510-51030 UNEMPLOYMENT INSURANCE 19.51 17.56 14.90 45.00 0.00 -45.00 -100.00% 551-3510-51040 WORKERS' COMPENSATION 1,135.09 769.76 633.36 700.00 949.00 249.00 35.57% 551-3510-51050 LIFE INSURANCE 22.42 19.92 22.61 25.00 29.00 4.00 16.00% 551-3510-51060 DENTAL INSURANCE 123.37 76.41 58.52 64.00 74.00 10.00 15.63% 551-3510-51070 MEDICARE TAX 85.12 83.60 69.21 88.00 90.00 2.00 2.27% 551-3510-51075 EMPLOYMENT TRAINING TAX (ETT) 0.89 0.95 0.67 1.00 1.00 0.00 0.00% 551-3510-51080 DEFERRED COMPENSATION 36.49 52.03 38.19 49.00 48.00 -1.00 -2.04% 551-3510-61010 PROFESSIONAL SERVICES 412.01 1,100.32 152.26 542.00 542.00 0.00 0.00% 551-3510-61050 TEMPORARY EMPLOYEE SERVICES 2,964.84 3,839.94 1,932.11 0.00 2,500.00 2,500.00 0.00% 551-3510-64040 MISCELLANEOUS 950.00 -10.70 750.00 3,800.00 1,000.00 -2,800.00 -73.68% 551-3510-66000 TRANSFER OUT 1,236.00 1,369.00 684.50 1,369.00 1,369.00 0.00 0.00% Total Department: 3510 - FEATHERS GLEN: 14,755.73 14,474.64 10,356.55 14,403.00 14,403.00 0.00 0.00% Total Expense: 14,755.73 14,474.64 10,356.55 14,403.00 14,403.00 0.00 0.00% Total Fund: 551 - FEATHERS GLEN - BAD: -2,189.13 -1,356.16 -2,603.22 743.00 743.00 0.00 0.00% 91 Budget Comparison Report
3/3/2025 6:33:29 PM Page 42 of 64
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 552 - FONTANA RANCH NORTH BAD
Revenue
Department: 3515 - FONTANA RANCH NORTH
552-3515-41030 DIRECT ASSESSMENTS 23,616.80 24,393.60 13,847.52 24,708.00 24,708.00 0.00 0.00% Total Department: 3515 - FONTANA RANCH NORTH: 23,616.80 24,393.60 13,847.52 24,708.00 24,708.00 0.00 0.00% Total Revenue: 23,616.80 24,393.60 13,847.52 24,708.00 24,708.00 0.00 0.00% Expense
Department: 3515 - FONTANA RANCH NORTH
552-3515-50010 SALARIES-REGULAR 5,062.95 5,539.02 5,190.79 7,775.00 8,430.00 655.00 8.42% 552-3515-50030 OVERTIME 142.36 209.75 169.01 159.00 302.00 143.00 89.94% 552-3515-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 211.88 541.69 441.88 774.00 685.00 -89.00 -11.50% 552-3515-51020 MEDICAL INSURANCE 1,509.54 839.02 774.12 1,145.00 1,131.00 -14.00 -1.22% 552-3515-51030 UNEMPLOYMENT INSURANCE 7.34 17.54 14.83 58.00 0.00 -58.00 -100.00% 552-3515-51040 WORKERS' COMPENSATION 1,513.69 765.17 631.04 893.00 1,135.00 242.00 27.10% 552-3515-51050 LIFE INSURANCE 8.42 19.79 22.52 32.00 35.00 3.00 9.38% 552-3515-51060 DENTAL INSURANCE 46.32 76.28 58.33 82.00 88.00 6.00 7.32% 552-3515-51070 MEDICARE TAX 32.11 83.47 68.89 113.00 108.00 -5.00 -4.42% 552-3515-51075 EMPLOYMENT TRAINING TAX (ETT) 0.31 0.95 0.67 1.00 1.00 0.00 0.00% 552-3515-51080 DEFERRED COMPENSATION 13.81 51.91 38.10 62.00 58.00 -4.00 -6.45% 552-3515-60080 UTILITIES 0.00 0.00 0.00 3,635.00 1,552.00 -2,083.00 -57.30% 552-3515-61010 PROFESSIONAL SERVICES 448.47 1,199.15 166.02 591.00 591.00 0.00 0.00% 552-3515-61050 TEMPORARY EMPLOYEE SERVICES 4,112.64 1,441.09 726.12 0.00 1,204.00 1,204.00 0.00% 552-3515-64040 MISCELLANEOUS 1,150.00 166.27 200.00 3,000.00 3,000.00 0.00 0.00% 552-3515-66000 TRANSFER OUT 2,350.00 2,602.00 1,301.00 2,602.00 2,602.00 0.00 0.00% Total Department: 3515 - FONTANA RANCH NORTH: 16,609.84 13,553.10 9,803.32 20,922.00 20,922.00 0.00 0.00% Total Expense: 16,609.84 13,553.10 9,803.32 20,922.00 20,922.00 0.00 0.00% Total Fund: 552 - FONTANA RANCH NORTH BAD: 7,006.96 10,840.50 4,044.20 3,786.00 3,786.00 0.00 0.00% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue
Department: 3520 - FONTANA RANCH SOUTH
553-3520-41030 DIRECT ASSESSMENTS 14,977.46 16,695.48 9,773.74 17,641.00 17,641.00 0.00 0.00% Total Department: 3520 - FONTANA RANCH SOUTH: 14,977.46 16,695.48 9,773.74 17,641.00 17,641.00 0.00 0.00% Total Revenue: 14,977.46 16,695.48 9,773.74 17,641.00 17,641.00 0.00 0.00% Expense
Department: 3520 - FONTANA RANCH SOUTH
553-3520-50010 SALARIES-REGULAR 5,874.30 6,088.37 5,048.67 8,547.00 6,962.00 -1,585.00 -18.54% 553-3520-50030 OVERTIME 615.47 230.00 186.38 175.00 292.00 117.00 66.86% 92 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
553-3520-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 913.45 596.19 485.81 851.00 659.00 -192.00 -22.56% 553-3520-51020 MEDICAL INSURANCE 1,194.53 922.47 851.43 1,259.00 1,089.00 -170.00 -13.50% 553-3520-51030 UNEMPLOYMENT INSURANCE 31.69 19.29 16.31 63.00 0.00 -63.00 -100.00% 553-3520-51040 WORKERS' COMPENSATION 855.90 842.54 693.67 982.00 1,095.00 113.00 11.51% 553-3520-51050 LIFE INSURANCE 36.35 21.69 24.76 35.00 33.00 -2.00 -5.71% 553-3520-51060 DENTAL INSURANCE 199.45 83.66 64.21 90.00 85.00 -5.00 -5.56% 553-3520-51070 MEDICARE TAX 138.08 91.57 76.46 124.00 105.00 -19.00 -15.32% 553-3520-51075 EMPLOYMENT TRAINING TAX (ETT) 1.51 1.06 0.79 1.00 1.00 0.00 0.00% 553-3520-51080 DEFERRED COMPENSATION 59.18 56.50 41.90 68.00 55.00 -13.00 -19.12% 553-3520-61010 PROFESSIONAL SERVICES 422.04 1,128.24 156.19 556.00 556.00 0.00 0.00% 553-3520-61050 TEMPORARY EMPLOYEE SERVICES 1,809.95 6,229.64 3,067.45 0.00 4,000.00 4,000.00 0.00% 553-3520-64040 MISCELLANEOUS 800.00 184.40 500.00 3,181.00 1,000.00 -2,181.00 -68.56% 553-3520-66000 TRANSFER OUT 1,374.00 1,522.00 761.00 1,522.00 1,522.00 0.00 0.00% Total Department: 3520 - FONTANA RANCH SOUTH: 14,325.90 18,017.62 11,975.03 17,454.00 17,454.00 0.00 0.00% Total Expense: 14,325.90 18,017.62 11,975.03 17,454.00 17,454.00 0.00 0.00% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: 651.56 -1,322.14 -2,201.29 187.00 187.00 0.00 0.00% Fund: 554 - STERLING GLEN 3 - BAD
Revenue
Department: 3525 - STERLING GLEN 3
554-3525-41030 DIRECT ASSESSMENTS 17,173.85 18,464.40 9,974.71 20,917.00 20,630.00 -287.00 -1.37% Total Department: 3525 - STERLING GLEN 3: 17,173.85 18,464.40 9,974.71 20,917.00 20,630.00 -287.00 -1.37% Total Revenue: 17,173.85 18,464.40 9,974.71 20,917.00 20,630.00 -287.00 -1.37% Expense
Department: 3525 - STERLING GLEN 3
554-3525-50010 SALARIES-REGULAR 2,730.12 3,221.76 2,653.02 4,540.00 4,172.00 -368.00 -8.11% 554-3525-50030 OVERTIME 189.51 122.55 98.00 93.00 250.00 157.00 168.82% 554-3525-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 280.33 315.32 255.85 452.00 396.00 -56.00 -12.39% 554-3525-51020 MEDICAL INSURANCE 678.99 489.79 451.57 669.00 660.00 -9.00 -1.35% 554-3525-51030 UNEMPLOYMENT INSURANCE 9.72 10.03 8.60 33.00 0.00 -33.00 -100.00% 554-3525-51040 WORKERS' COMPENSATION 621.41 448.59 368.45 522.00 666.00 144.00 27.59% 554-3525-51050 LIFE INSURANCE 13.94 11.49 13.03 19.00 20.00 1.00 5.26% 554-3525-51060 DENTAL INSURANCE 58.89 45.00 34.54 48.00 52.00 4.00 8.33% 554-3525-51070 MEDICARE TAX 40.94 48.25 40.16 66.00 63.00 -3.00 -4.55% 554-3525-51075 EMPLOYMENT TRAINING TAX (ETT) 0.98 0.47 0.36 1.00 1.00 0.00 0.00% 554-3525-51080 DEFERRED COMPENSATION 17.14 30.17 22.59 36.00 34.00 -2.00 -5.56% 554-3525-61010 PROFESSIONAL SERVICES 435.72 1,163.34 182.37 649.00 649.00 0.00 0.00% 554-3525-61050 TEMPORARY EMPLOYEE SERVICES 1,479.00 1,915.59 963.99 0.00 2,000.00 2,000.00 0.00% 554-3525-64040 MISCELLANEOUS 2,228.23 1,832.50 1,765.27 9,621.00 10,364.00 743.00 7.72% 93 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
554-3525-66000 TRANSFER OUT 2,471.00 2,736.00 1,368.00 2,736.00 2,736.00 0.00 0.00% Total Department: 3525 - STERLING GLEN 3: 11,255.92 12,390.85 8,225.80 19,485.00 22,063.00 2,578.00 13.23% Total Expense: 11,255.92 12,390.85 8,225.80 19,485.00 22,063.00 2,578.00 13.23% Total Fund: 554 - STERLING GLEN 3 - BAD: 5,917.93 6,073.55 1,748.91 1,432.00 -1,433.00 -2,865.00 -200.07% Fund: 555 - EUCLID SOUTH - BAD
Revenue
Department: 3470 - EUCLID SOUTH
555-3470-41030 DIRECT ASSESSMENTS 19,710.38 20,298.26 10,021.16 20,337.00 20,337.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 19,710.38 20,298.26 10,021.16 20,337.00 20,337.00 0.00 0.00% Total Revenue: 19,710.38 20,298.26 10,021.16 20,337.00 20,337.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
555-3470-50010 SALARIES-REGULAR 0.00 3,050.78 2,531.09 4,283.00 3,986.00 -297.00 -6.93% 555-3470-50030 OVERTIME 0.00 115.78 92.90 88.00 166.00 78.00 88.64% 555-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 297.97 243.52 427.00 378.00 -49.00 -11.48% 555-3470-51020 MEDICAL INSURANCE 0.00 462.50 426.61 631.00 623.00 -8.00 -1.27% 555-3470-51030 UNEMPLOYMENT INSURANCE 0.00 9.59 8.20 31.00 0.00 -31.00 -100.00% 555-3470-51040 WORKERS' COMPENSATION 0.00 421.67 347.62 492.00 626.00 134.00 27.24% 555-3470-51050 LIFE INSURANCE 0.00 10.92 12.41 18.00 19.00 1.00 5.56% 555-3470-51060 DENTAL INSURANCE 0.00 42.45 32.46 45.00 49.00 4.00 8.89% 555-3470-51070 MEDICARE TAX 0.00 45.57 38.11 62.00 59.00 -3.00 -4.84% 555-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.45 0.34 1.00 1.00 0.00 0.00% 555-3470-51080 DEFERRED COMPENSATION 0.00 28.67 21.37 34.00 32.00 -2.00 -5.88% 555-3470-60080 UTILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 555-3470-61010 PROFESSIONAL SERVICES 432.07 1,154.73 159.84 569.00 569.00 0.00 0.00% 555-3470-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 555-3470-64040 MISCELLANEOUS 0.00 30.00 223.58 3,305.00 3,478.00 173.00 5.23% 555-3470-66000 TRANSFER OUT 1,316.00 1,458.00 729.00 1,458.00 1,458.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 1,748.07 7,129.08 4,867.05 11,444.00 11,444.00 0.00 0.00% Total Expense: 1,748.07 7,129.08 4,867.05 11,444.00 11,444.00 0.00 0.00% Total Fund: 555 - EUCLID SOUTH - BAD: 17,962.31 13,169.18 5,154.11 8,893.00 8,893.00 0.00 0.00% 94 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 556 - EUCLID NORTH -BAD
Revenue
Department: 3475 - EUCLID NORTH
556-3475-41030 DIRECT ASSESSMENTS 13,170.00 13,443.92 6,877.00 13,754.00 13,754.00 0.00 0.00% Total Department: 3475 - EUCLID NORTH: 13,170.00 13,443.92 6,877.00 13,754.00 13,754.00 0.00 0.00% Total Revenue: 13,170.00 13,443.92 6,877.00 13,754.00 13,754.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
556-3470-50010 SALARIES- REGULAR 0.00 2,006.74 1,839.49 2,964.00 2,939.00 -25.00 -0.84% 556-3470-50030 OVERTIME 0.00 79.37 64.03 61.00 114.00 53.00 86.89% 556-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 195.03 176.37 295.00 278.00 -17.00 -5.76% 556-3470-51020 MEDICAL INSURANCE 0.00 322.46 297.46 437.00 435.00 -2.00 -0.46% 556-3470-51030 UNEMPLOYMENT INSURANCE 0.00 7.00 5.73 21.00 0.00 -21.00 -100.00% 556-3470-51040 WORKERS' COMPENSATION 0.00 290.45 240.61 341.00 431.00 90.00 26.39% 556-3470-51050 LIFE INSURANCE 0.00 9.51 10.43 12.00 16.00 4.00 33.33% 556-3470-51060 DENTAL INSURANCE 0.00 28.42 21.03 31.00 31.00 0.00 0.00% 556-3470-51070 MEDICARE TAX 0.00 32.81 29.41 43.00 46.00 3.00 6.98% 556-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 1.92 1.21 1.00 1.00 0.00 0.00% 556-3470-51080 DEFERRED COMPENSATION 0.00 19.43 15.71 24.00 24.00 0.00 0.00% 556-3470-60080 UTILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 556-3470-61010 PROFESSIONAL SERVICES 0.00 777.02 154.51 550.00 550.00 0.00 0.00% 556-3470-64040 MISCELLANEOUS 0.00 30.00 100.00 2,055.00 1,970.00 -85.00 -4.14% 556-3470-66000 TRANSFER OUT 0.00 1,083.00 541.50 1,083.00 1,083.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 0.00 4,883.16 3,497.49 7,918.00 7,918.00 0.00 0.00% Total Expense: 0.00 4,883.16 3,497.49 7,918.00 7,918.00 0.00 0.00% Total Fund: 556 - EUCLID NORTH -BAD: 13,170.00 8,560.76 3,379.51 5,836.00 5,836.00 0.00 0.00% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue
Department: 3605 - PROVINCE PLACE
560-3605-41030 DIRECT ASSESSMENTS 19,198.95 24,661.61 14,365.20 27,210.00 27,209.52 -0.48 0.00% Total Department: 3605 - PROVINCE PLACE: 19,198.95 24,661.61 14,365.20 27,210.00 27,209.52 -0.48 0.00% Total Revenue: 19,198.95 24,661.61 14,365.20 27,210.00 27,209.52 -0.48 0.00% Expense
Department: 3605 - PROVINCE PLACE
560-3605-50010 SALARIES-REGULAR 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-50030 OVERTIME 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 95 Budget Comparison Report
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2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
560-3605-51020 MEDICAL INSURANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51030 UNEMPLOYMENT INSURANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51040 WORKERS' COMPENSATION 281.72 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51050 LIFE INSURANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51060 DENTAL INSURANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51070 MEDICARE TAX 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-51080 DEFERRED COMPENSATION 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-60080 UTILITIES 384.56 392.94 237.38 0.00 370.00 370.00 0.00% 560-3605-61010 PROFESSIONAL SERVICES 409.28 3,593.81 151.40 539.00 539.00 0.00 0.00% 560-3605-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 560-3605-64040 MISCELLANEOUS 0.00 0.00 0.00 22,357.00 21,987.00 -370.00 -1.65% 560-3605-66000 TRANSFER OUT 9,450.00 2,322.00 1,594.00 3,188.00 3,188.00 0.00 0.00% Total Department: 3605 - PROVINCE PLACE: 10,525.56 6,308.75 1,982.78 26,084.00 26,084.00 0.00 0.00% Total Expense: 10,525.56 6,308.75 1,982.78 26,084.00 26,084.00 0.00 0.00% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 8,673.39 18,352.86 12,382.42 1,126.00 1,125.52 -0.48 -0.04% Fund: 561 - PARKWOOD CFD
Revenue
Department: 3610 - PARKWOOD CFD
561-3610-41030 DIRECT ASSESSMENTS 0.00 0.00 15,646.57 43,967.00 43,967.00 0.00 0.00% Total Department: 3610 - PARKWOOD CFD: 0.00 0.00 15,646.57 43,967.00 43,967.00 0.00 0.00% Total Revenue: 0.00 0.00 15,646.57 43,967.00 43,967.00 0.00 0.00% Expense
Department: 3610 - PARKWOOD CFD
561-3610-60080 UTILITIES 0.00 0.00 0.00 4,275.00 4,275.00 0.00 0.00% 561-3610-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 450.00 450.00 0.00 0.00% 561-3610-64040 MISCELLANEOUS 0.00 0.00 0.00 29,592.00 29,592.00 0.00 0.00% 561-3610-66000 TRANSFER OUT 0.00 0.00 225.00 450.00 450.00 0.00 0.00% Total Department: 3610 - PARKWOOD CFD: 0.00 0.00 225.00 34,767.00 34,767.00 0.00 0.00% Total Expense: 0.00 0.00 225.00 34,767.00 34,767.00 0.00 0.00% Total Fund: 561 - PARKWOOD CFD: 0.00 0.00 15,421.57 9,200.00 9,200.00 0.00 0.00% Report Total: 7,331,637.50 5,572,690.49 1,684,699.85 -128,085.73 122,463.33 250,549.06 -195.61% 96 Budget Comparison Report
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Group Summary
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue
1025 - FINANCE 22,494.00 24,299.00 25,839.00 23,300.00 26,300.00 3,000.00 12.88% 1035 - CITY CLERK 750.00 610.00 100.00 0.00 0.00 0.00 0.00% 1040 - PLANNING/BUILDING 294,313.70 337,821.28 282,605.48 288,500.00 318,000.00 29,500.00 10.23% 1045 - POLICE SERVICES 30,057.98 41,040.69 30,446.21 35,855.00 48,355.00 12,500.00 34.86% 1065 - PARKS AND RECREATION 15,913.00 19,282.25 14,511.75 15,000.00 15,000.00 0.00 0.00% 9999 - NON DEPARTMENTAL 3,418,652.22 3,974,360.30 2,001,604.45 4,005,550.00 4,296,170.00 290,620.00 7.26% Total Revenue: 3,782,180.90 4,397,413.52 2,355,106.89 4,368,205.00 4,703,825.00 335,620.00 7.68% Expense
1005 - LEGISLATIVE 53,670.89 43,954.44 29,291.65 43,643.00 43,718.00 75.00 0.17% 1010 - CITY MANAGER 206,124.60 230,271.08 154,007.27 246,782.00 239,822.00 -6,960.00 -2.82% 1015 - CITY TREASURER 968.85 1,291.80 861.20 1,292.00 1,292.00 0.00 0.00% 1020 - LEGAL SERVICES 94,953.94 123,644.41 56,406.36 143,750.00 143,750.00 0.00 0.00% 1025 - FINANCE 336,205.48 335,147.28 229,357.22 397,960.00 374,028.00 -23,932.00 -6.01% 1030 - HUMAN RESOURCES/RISK MANAGEMENT 7,594.48 20,446.85 10,007.96 17,925.00 15,325.00 -2,600.00 -14.50% 1035 - CITY CLERK 97,348.98 104,896.73 67,747.16 121,792.00 113,357.00 -8,435.00 -6.93% 1040 - PLANNING/BUILDING 331,841.66 368,500.46 201,341.24 420,835.00 385,265.00 -35,570.00 -8.45% 1045 - POLICE SERVICES 1,682,547.62 1,787,714.41 999,070.62 1,916,225.00 1,916,225.00 0.00 0.00% 1050 - ANIMAL CONTROL 115,797.16 45,189.00 52,411.00 75,328.00 67,158.00 -8,170.00 -10.85% 1055 - PUBLIC WORKS 94,393.93 103,989.55 88,429.49 187,184.00 233,442.00 46,258.00 24.71% 1060 - BUILDINGS AND GROUNDS 100,814.59 112,676.25 76,451.95 125,044.00 130,950.00 5,906.00 4.72% 1065 - PARKS AND RECREATION 166,816.50 152,773.90 98,474.27 167,307.00 173,354.00 6,047.00 3.61% 1070 - STREET MAINTENANCE 112,697.51 100,732.54 100,580.04 134,295.00 140,351.00 6,056.00 4.51% 1075 - FLEET MAINTENANCE 20,885.74 77,401.02 20,630.69 19,450.00 28,800.00 9,350.00 48.07% 9999 - NON DEPARTMENTAL 292,552.84 264,203.13 297,191.69 372,079.60 368,624.60 -3,455.00 -0.93% Total Expense: 3,715,214.77 3,872,832.85 2,482,259.81 4,390,891.60 4,375,461.60 -15,430.00 -0.35% Total Fund: 100 - GENERAL FUND: 66,966.13 524,580.67 -127,152.92 -22,686.60 328,363.40 351,050.00 -1,547.39% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue
9999 - NON DEPARTMENTAL 125,571.80 63,611.79 54,138.71 106,097.00 104,277.00 -1,820.00 -1.72% Total Revenue: 125,571.80 63,611.79 54,138.71 106,097.00 104,277.00 -1,820.00 -1.72% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 125,571.80 63,611.79 54,138.71 106,097.00 104,277.00 -1,820.00 -1.72% Fund: 210 - SEWER
Revenue
2110 - SEWER OPERATIONS 2,441,588.62 2,486,783.57 1,692,501.46 2,486,000.00 2,538,200.00 52,200.00 2.10% 97 Budget Comparison Report
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
2120 - WASTE WATER TREATMENT PLANT OPERATIONS 0.00 252,516.00 126,258.00 252,516.00 252,516.00 0.00 0.00% Total Revenue: 2,441,588.62 2,739,299.57 1,818,759.46 2,738,516.00 2,790,716.00 52,200.00 1.91% Expense
2110 - SEWER OPERATIONS 927,555.08 1,134,443.76 790,084.96 1,361,315.75 1,381,268.75 19,953.00 1.47% 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 1,189,184.75 1,358,582.16 746,233.10 1,390,096.90 1,382,592.90 -7,504.00 -0.54% Total Expense: 2,116,739.83 2,493,025.92 1,536,318.06 2,751,412.65 2,763,861.65 12,449.00 0.45% Total Fund: 210 - SEWER: 324,848.79 246,273.65 282,441.40 -12,896.65 26,854.35 39,751.00 -308.23% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
7000 - CAPITAL PROJECTS 288,220.65 291,710.99 145,777.47 284,850.00 289,850.00 5,000.00 1.76% Total Revenue: 288,220.65 291,710.99 145,777.47 284,850.00 289,850.00 5,000.00 1.76% Expense
7000 - CAPITAL PROJECTS 1,728,831.44 390,622.75 97,145.84 815,473.73 815,473.73 0.00 0.00% Total Expense: 1,728,831.44 390,622.75 97,145.84 815,473.73 815,473.73 0.00 0.00% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -1,440,610.79 -98,911.76 48,631.63 -530,623.73 -525,623.73 5,000.00 -0.94% Fund: 220 - SEWER CAPACITY FEE
Revenue
7000 - CAPITAL PROJECTS 460,302.16 826,060.29 696,372.64 1,100,400.00 1,102,155.00 1,755.00 0.16% Total Revenue: 460,302.16 826,060.29 696,372.64 1,100,400.00 1,102,155.00 1,755.00 0.16% Expense
7000 - CAPITAL PROJECTS 162.50 252,586.00 126,258.00 298,516.00 298,516.00 0.00 0.00% Total Expense: 162.50 252,586.00 126,258.00 298,516.00 298,516.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 460,139.66 573,474.29 570,114.64 801,884.00 803,639.00 1,755.00 0.22% Fund: 225 - WWTP EXPANSION
Revenue
2110 - SEWER OPERATIONS 566,638.23 624,656.09 305,709.47 615,706.15 602,136.15 -13,570.00 -2.20% Total Revenue: 566,638.23 624,656.09 305,709.47 615,706.15 602,136.15 -13,570.00 -2.20% Expense
2110 - SEWER OPERATIONS 101,829.16 96,936.09 33.23 91,994.00 91,994.00 0.00 0.00% Total Expense: 101,829.16 96,936.09 33.23 91,994.00 91,994.00 0.00 0.00% Total Fund: 225 - WWTP EXPANSION: 464,809.07 527,720.00 305,676.24 523,712.15 510,142.15 -13,570.00 -2.59% Fund: 240 - WATER
Revenue
2410 - WATER OPERATIONS 4,592,496.50 2,031,205.66 1,518,229.56 2,146,600.00 2,230,876.00 84,276.00 3.93% Total Revenue: 4,592,496.50 2,031,205.66 1,518,229.56 2,146,600.00 2,230,876.00 84,276.00 3.93% 98 Budget Comparison Report
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Expense
2410 - WATER OPERATIONS 1,430,675.57 1,639,211.48 1,169,355.64 1,997,427.90 1,977,889.90 -19,538.00 -0.98% Total Expense: 1,430,675.57 1,639,211.48 1,169,355.64 1,997,427.90 1,977,889.90 -19,538.00 -0.98% Total Fund: 240 - WATER: 3,161,820.93 391,994.18 348,873.92 149,172.10 252,986.10 103,814.00 69.59% Fund: 245 - WATER TCP123
Revenue
2420 - WATER - TCP123 1,000,000.00 1,000,000.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 1,000,000.00 1,000,000.00 0.00 0.00 0.00 0.00 0.00% Expense
2420 - WATER - TCP123 32,530.05 38,316.64 2,504.67 35,000.00 3,000.00 -32,000.00 -91.43% Total Expense: 32,530.05 38,316.64 2,504.67 35,000.00 3,000.00 -32,000.00 -91.43% Total Fund: 245 - WATER TCP123: 967,469.95 961,683.36 -2,504.67 -35,000.00 -3,000.00 32,000.00 -91.43% Fund: 250 - WATER CAPACITY FEE
Revenue
7000 - CAPITAL PROJECTS 165,430.50 482,824.00 416,256.67 649,520.00 649,520.00 0.00 0.00% Total Revenue: 165,430.50 482,824.00 416,256.67 649,520.00 649,520.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 162.50 70.00 0.00 75,000.00 75,000.00 0.00 0.00% Total Expense: 162.50 70.00 0.00 75,000.00 75,000.00 0.00 0.00% Total Fund: 250 - WATER CAPACITY FEE: 165,268.00 482,754.00 416,256.67 574,520.00 574,520.00 0.00 0.00% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue
7000 - CAPITAL PROJECTS 4,779,263.48 2,118,876.61 -5,834.67 185,482.00 190,482.00 5,000.00 2.70% Total Revenue: 4,779,263.48 2,118,876.61 -5,834.67 185,482.00 190,482.00 5,000.00 2.70% Expense
7000 - CAPITAL PROJECTS 2,658,558.62 540,546.82 97,145.85 354,850.00 559,850.00 205,000.00 57.77% Total Expense: 2,658,558.62 540,546.82 97,145.85 354,850.00 559,850.00 205,000.00 57.77% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 2,120,704.86 1,578,329.79 -102,980.52 -169,368.00 -369,368.00 -200,000.00 118.09% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
2710 - COMMUNITY/SENIOR CENTER 9,684.34 364,753.37 15,364.16 23,025.00 23,025.00 0.00 0.00% Total Revenue: 9,684.34 364,753.37 15,364.16 23,025.00 23,025.00 0.00 0.00% Expense
2710 - COMMUNITY/SENIOR CENTER 272,722.78 130,342.11 11,376.94 130,850.00 130,850.00 0.00 0.00% 99 Budget Comparison Report
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Expense: 272,722.78 130,342.11 11,376.94 130,850.00 130,850.00 0.00 0.00% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -263,038.44 234,411.26 3,987.22 -107,825.00 -107,825.00 0.00 0.00% Fund: 280 - USF COMMUNITY CENTER
Revenue
2810 - USF COMMUNITY CENTER 2,210.00 625.00 975.00 1,000.00 1,200.00 200.00 20.00% Total Revenue: 2,210.00 625.00 975.00 1,000.00 1,200.00 200.00 20.00% Expense
2810 - USF COMMUNITY CENTER 5,530.85 11,486.18 6,162.15 13,453.00 13,653.00 200.00 1.49% Total Expense: 5,530.85 11,486.18 6,162.15 13,453.00 13,653.00 200.00 1.49% Total Fund: 280 - USF COMMUNITY CENTER: -3,320.85 -10,861.18 -5,187.15 -12,453.00 -12,453.00 0.00 0.00% Fund: 310 - GARBAGE
Revenue
3110 - GARBAGE 911,964.90 949,873.72 660,292.11 950,000.00 990,225.00 40,225.00 4.23% Total Revenue: 911,964.90 949,873.72 660,292.11 950,000.00 990,225.00 40,225.00 4.23% Expense
3110 - GARBAGE 920,107.20 938,793.82 552,372.05 930,000.00 930,000.00 0.00 0.00% Total Expense: 920,107.20 938,793.82 552,372.05 930,000.00 930,000.00 0.00 0.00% Total Fund: 310 - GARBAGE: -8,142.30 11,079.90 107,920.06 20,000.00 60,225.00 40,225.00 201.13% Fund: 320 - GAS TAX 2103
Revenue
8000 - STREET PROJECTS 61,256.61 69,034.02 48,178.93 71,368.00 71,698.00 330.00 0.46% Total Revenue: 61,256.61 69,034.02 48,178.93 71,368.00 71,698.00 330.00 0.46% Expense
8000 - STREET PROJECTS 3,600.00 40,270.02 130,886.63 298,105.00 298,105.00 0.00 0.00% Total Expense: 3,600.00 40,270.02 130,886.63 298,105.00 298,105.00 0.00 0.00% Total Fund: 320 - GAS TAX 2103: 57,656.61 28,764.00 -82,707.70 -226,737.00 -226,407.00 330.00 -0.15% Fund: 321 - GAS TAX 2105
Revenue
8000 - STREET PROJECTS 42,739.13 45,997.99 29,199.69 47,752.00 47,902.00 150.00 0.31% Total Revenue: 42,739.13 45,997.99 29,199.69 47,752.00 47,902.00 150.00 0.31% Expense
8000 - STREET PROJECTS 23,646.05 24,186.23 110,444.18 141,035.00 141,035.00 0.00 0.00% Total Expense: 23,646.05 24,186.23 110,444.18 141,035.00 141,035.00 0.00 0.00% Total Fund: 321 - GAS TAX 2105: 19,093.08 21,811.76 -81,244.49 -93,283.00 -93,133.00 150.00 -0.16% 100
Budget Comparison Report
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 322 - GAS TAX 2106
Revenue
8000 - STREET PROJECTS 29,701.56 31,593.81 19,936.39 32,465.00 32,465.00 0.00 0.00% Total Revenue: 29,701.56 31,593.81 19,936.39 32,465.00 32,465.00 0.00 0.00% Expense
8000 - STREET PROJECTS 48,169.09 47,656.74 27,404.02 45,000.00 50,000.00 5,000.00 11.11% Total Expense: 48,169.09 47,656.74 27,404.02 45,000.00 50,000.00 5,000.00 11.11% Total Fund: 322 - GAS TAX 2106: -18,467.53 -16,062.93 -7,467.63 -12,535.00 -17,535.00 -5,000.00 39.89% Fund: 323 - GAS TAX 2107
Revenue
8000 - STREET PROJECTS 58,144.84 62,119.80 39,143.08 65,122.00 65,122.00 0.00 0.00% 9999 - NON DEPARTMENTAL 0.00 9,714.00 4,907.50 9,815.00 9,815.00 0.00 0.00% Total Revenue: 58,144.84 71,833.80 44,050.58 74,937.00 74,937.00 0.00 0.00% Expense
8000 - STREET PROJECTS 47,740.84 48,895.84 26,640.49 51,750.00 51,750.00 0.00 0.00% Total Expense: 47,740.84 48,895.84 26,640.49 51,750.00 51,750.00 0.00 0.00% Total Fund: 323 - GAS TAX 2107: 10,404.00 22,937.96 17,410.09 23,187.00 23,187.00 0.00 0.00% Fund: 324 - GAS TAX 2107.5
Revenue
8000 - STREET PROJECTS 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Total Revenue: 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Expense
8000 - STREET PROJECTS 1,000.00 1,000.00 500.00 1,000.00 1,000.00 0.00 0.00% Total Expense: 1,000.00 1,000.00 500.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,500.00 1,000.00 1,000.00 0.00 0.00% Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue
8000 - STREET PROJECTS 493,315.29 497,339.66 209,323.51 455,000.00 457,250.00 2,250.00 0.49% Total Revenue: 493,315.29 497,339.66 209,323.51 455,000.00 457,250.00 2,250.00 0.49% Expense
8000 - STREET PROJECTS 8,152.50 401,835.17 783,566.10 887,000.00 887,000.00 0.00 0.00% Total Expense: 8,152.50 401,835.17 783,566.10 887,000.00 887,000.00 0.00 0.00% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 485,162.79 95,504.49 -574,242.59 -432,000.00 -429,750.00 2,250.00 -0.52% 101
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue
8000 - STREET PROJECTS 160,653.44 240,683.64 70,900.17 195,930.00 195,930.00 0.00 0.00% Total Revenue: 160,653.44 240,683.64 70,900.17 195,930.00 195,930.00 0.00 0.00% Expense
8000 - STREET PROJECTS 74,400.87 76,310.39 47,004.75 167,579.00 167,579.00 0.00 0.00% Total Expense: 74,400.87 76,310.39 47,004.75 167,579.00 167,579.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 86,252.57 164,373.25 23,895.42 28,351.00 28,351.00 0.00 0.00% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 30,433.68 104,135.09 89,826.57 140,000.00 140,540.00 540.00 0.39% Total Revenue: 30,433.68 104,135.09 89,826.57 140,000.00 140,540.00 540.00 0.39% Expense
7000 - CAPITAL PROJECTS 0.00 70.00 0.00 0.00 70,000.00 70,000.00 0.00% Total Expense: 0.00 70.00 0.00 0.00 70,000.00 70,000.00 0.00% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 30,433.68 104,065.09 89,826.57 140,000.00 70,540.00 -69,460.00 -49.61% Fund: 371 - TRENCH CUT FUND
Expense
8000 - STREET PROJECTS 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% Total Expense: 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% Total Fund: 371 - TRENCH CUT FUND: 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% Fund: 372 - IT RESERVE
Revenue
3720 - INFORMATION TECHNOLOGY 15,079.59 15,178.70 7,604.55 15,000.00 15,160.00 160.00 1.07% Total Revenue: 15,079.59 15,178.70 7,604.55 15,000.00 15,160.00 160.00 1.07% Expense
3720 - INFORMATION TECHNOLOGY 10,843.52 15,866.61 69,011.70 90,000.00 95,000.00 5,000.00 5.56% Total Expense: 10,843.52 15,866.61 69,011.70 90,000.00 95,000.00 5,000.00 5.56% Total Fund: 372 - IT RESERVE: 4,236.07 -687.91 -61,407.15 -75,000.00 -79,840.00 -4,840.00 6.45% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue
3740 - DISABILITY ACCESS AND EDUCATION 1,077.30 1,121.76 1,224.36 1,200.00 1,200.00 0.00 0.00% Total Revenue: 1,077.30 1,121.76 1,224.36 1,200.00 1,200.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,077.30 1,121.76 1,224.36 1,200.00 1,200.00 0.00 0.00% 102
Budget Comparison Report
3/3/2025 6:33:29 PM Page 53 of 64
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Revenue
9999 - NON DEPARTMENTAL 667,147.11 414,136.12 0.00 242,488.00 242,488.00 0.00 0.00% Total Revenue: 667,147.11 414,136.12 0.00 242,488.00 242,488.00 0.00 0.00% Expense
1055 - PUBLIC WORKS 42,963.84 54,082.73 19,218.24 43,060.00 43,060.00 0.00 0.00% 2000 - EC-2 5,891.80 5,000.00 5,000.00 6,000.00 5,000.00 -1,000.00 -16.67% 4000 - EC4 70,759.53 0.00 0.00 0.00 0.00 0.00 0.00%
6000 - ARPA-REVENUE REPLACEMENT 547,531.94 311,244.90 46,755.67 318,986.00 319,986.00 1,000.00 0.31% 7000 - CAPITAL PROJECTS 0.00 43,808.49 33,054.83 289,020.00 289,020.00 0.00 0.00% Total Expense: 667,147.11 414,136.12 104,028.74 657,066.00 657,066.00 0.00 0.00% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -104,028.74 -414,578.00 -414,578.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
Revenue
3830 - VEHICLE ABATEMENT 42,316.09 41,918.29 8,392.84 37,000.00 37,000.00 0.00 0.00% Total Revenue: 42,316.09 41,918.29 8,392.84 37,000.00 37,000.00 0.00 0.00% Expense
3830 - VEHICLE ABATEMENT 20,000.00 28,000.00 18,500.00 37,000.00 37,000.00 0.00 0.00% Total Expense: 20,000.00 28,000.00 18,500.00 37,000.00 37,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: 22,316.09 13,918.29 -10,107.16 0.00 0.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FU…
Revenue
3840 - SUPPLEMENTAL LAW ENFORCEMENT 166,326.76 186,965.97 177,153.26 167,300.00 195,850.00 28,550.00 17.07% Total Revenue: 166,326.76 186,965.97 177,153.26 167,300.00 195,850.00 28,550.00 17.07% Expense
3840 - SUPPLEMENTAL LAW ENFORCEMENT 20,587.79 161,346.47 89,408.83 173,300.00 173,500.00 200.00 0.12% Total Expense: 20,587.79 161,346.47 89,408.83 173,300.00 173,500.00 200.00 0.12% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 145,738.97 25,619.50 87,744.43 -6,000.00 22,350.00 28,350.00 -472.50% Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue
3900 - HOUSING 1,231.81 -90.20 323.76 1,200.00 1,475.00 275.00 22.92% Total Revenue: 1,231.81 -90.20 323.76 1,200.00 1,475.00 275.00 22.92% 103
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Expense
3900 - HOUSING 0.00 155.84 0.00 0.00 0.00 0.00 0.00%
Total Expense: 0.00 155.84 0.00 0.00 0.00 0.00 0.00%
Total Fund: 392 - 94-STBG-799 HOUSING REHAB: 1,231.81 -246.04 323.76 1,200.00 1,475.00 275.00 22.92% Fund: 393 - HOME PROGRAM GRANT FTHBS
Revenue
3900 - HOUSING 0.00 11,505.60 0.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 11,505.60 0.00 0.00 0.00 0.00 0.00% Total Fund: 393 - HOME PROGRAM GRANT FTHBS: 0.00 11,505.60 0.00 0.00 0.00 0.00 0.00% Fund: 394 - 96-STBG-1013 REHAB
Revenue
3900 - HOUSING 146.86 300.61 175.55 0.00 260.00 260.00 0.00% Total Revenue: 146.86 300.61 175.55 0.00 260.00 260.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: 146.86 300.61 175.55 0.00 260.00 260.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue
8000 - STREET PROJECTS 1,417.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% Total Revenue: 1,417.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% Expense
8000 - STREET PROJECTS 450.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 450.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 420 - TRANPORTATION STREET PROJECTS: 967.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Revenue
8000 - STREET PROJECTS 6,600.00 429,946.77 19,295.66 366,375.00 385,671.00 19,296.00 5.27% Total Revenue: 6,600.00 429,946.77 19,295.66 366,375.00 385,671.00 19,296.00 5.27% Expense
8000 - STREET PROJECTS 21,172.50 409,216.36 22,403.60 366,375.00 366,375.00 0.00 0.00% Total Expense: 21,172.50 409,216.36 22,403.60 366,375.00 366,375.00 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: -14,572.50 20,730.41 -3,107.94 0.00 19,296.00 19,296.00 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 95,725.51 167,261.35 149,892.85 120,000.00 201,100.00 81,100.00 67.58% Total Revenue: 95,725.51 167,261.35 149,892.85 120,000.00 201,100.00 81,100.00 67.58% 104
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3/3/2025 6:33:29 PM Page 55 of 64
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Expense
7000 - CAPITAL PROJECTS 31,131.92 200,464.06 0.00 150,000.00 150,000.00 0.00 0.00% Total Expense: 31,131.92 200,464.06 0.00 150,000.00 150,000.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: 64,593.59 -33,202.71 149,892.85 -30,000.00 51,100.00 81,100.00 -270.33% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 98,477.46 182,496.67 156,967.81 244,000.00 246,500.00 2,500.00 1.02% Total Revenue: 98,477.46 182,496.67 156,967.81 244,000.00 246,500.00 2,500.00 1.02% Expense
7000 - CAPITAL PROJECTS 1,150.00 5,070.00 0.00 232,528.00 232,528.00 0.00 0.00% Total Expense: 1,150.00 5,070.00 0.00 232,528.00 232,528.00 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 97,327.46 177,426.67 156,967.81 11,472.00 13,972.00 2,500.00 21.79% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue
8000 - STREET PROJECTS 123,030.00 120,978.50 117,296.50 328,000.00 164,000.00 -164,000.00 -50.00% Total Revenue: 123,030.00 120,978.50 117,296.50 328,000.00 164,000.00 -164,000.00 -50.00% Expense
8000 - STREET PROJECTS 0.00 70.00 0.00 615,810.00 615,810.00 0.00 0.00% Total Expense: 0.00 70.00 0.00 615,810.00 615,810.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 123,030.00 120,908.50 117,296.50 -287,810.00 -451,810.00 -164,000.00 56.98% Fund: 453 - PARK DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 80,462.01 638.20 1,600.00 182,536.00 184,136.00 1,600.00 0.88% Total Revenue: 80,462.01 638.20 1,600.00 182,536.00 184,136.00 1,600.00 0.88% Expense
7000 - CAPITAL PROJECTS 297,913.07 778,808.04 0.00 5,000.00 5,000.00 0.00 0.00% Total Expense: 297,913.07 778,808.04 0.00 5,000.00 5,000.00 0.00 0.00% Total Fund: 453 - PARK DEV IMPACT FEE: -217,451.06 -778,169.84 1,600.00 177,536.00 179,136.00 1,600.00 0.90% Fund: 454 - PARKLAND IN LIEU
Revenue
7000 - CAPITAL PROJECTS 60,200.00 972.28 2,526.91 0.00 2,791.00 2,791.00 0.00% Total Revenue: 60,200.00 972.28 2,526.91 0.00 2,791.00 2,791.00 0.00% 105
Budget Comparison Report
3/3/2025 6:33:29 PM Page 56 of 64
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Expense
7000 - CAPITAL PROJECTS 0.00 40,068.00 0.00 65,000.00 65,000.00 0.00 0.00% Total Expense: 0.00 40,068.00 0.00 65,000.00 65,000.00 0.00 0.00% Total Fund: 454 - PARKLAND IN LIEU: 60,200.00 -39,095.72 2,526.91 -65,000.00 -62,209.00 2,791.00 -4.29% Fund: 520 - RDA SUCCESSOR AGENCY
Revenue
5210 - RDA SUCCESSOR AGENCY 379,656.81 413,258.15 322,994.08 359,724.00 360,424.00 700.00 0.19% Total Revenue: 379,656.81 413,258.15 322,994.08 359,724.00 360,424.00 700.00 0.19% Expense
5210 - RDA SUCCESSOR AGENCY 212,403.54 286,467.59 235,421.81 291,925.00 293,025.00 1,100.00 0.38% Total Expense: 212,403.54 286,467.59 235,421.81 291,925.00 293,025.00 1,100.00 0.38% Total Fund: 520 - RDA SUCCESSOR AGENCY: 167,253.27 126,790.56 87,572.27 67,799.00 67,399.00 -400.00 -0.59% Fund: 530 - BRITTANY WOODS- LLD
Revenue
3405 - BRITTANY WOODS 8,022.00 8,022.00 4,154.00 8,060.00 8,060.00 0.00 0.00% Total Revenue: 8,022.00 8,022.00 4,154.00 8,060.00 8,060.00 0.00 0.00% Expense
3405 - BRITTANY WOODS 12,074.67 15,369.22 9,906.67 14,931.00 14,931.00 0.00 0.00% Total Expense: 12,074.67 15,369.22 9,906.67 14,931.00 14,931.00 0.00 0.00% Total Fund: 530 - BRITTANY WOODS- LLD: -4,052.67 -7,347.22 -5,752.67 -6,871.00 -6,871.00 0.00 0.00% Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue
3410 - CENTRAL HUGHSON 2 14,142.49 14,579.24 7,847.52 14,604.00 14,614.44 10.44 0.07% Total Revenue: 14,142.49 14,579.24 7,847.52 14,604.00 14,614.44 10.44 0.07% Expense
3410 - CENTRAL HUGHSON 2 10,781.61 17,564.05 14,580.80 19,611.75 19,611.75 0.00 0.00% Total Expense: 10,781.61 17,564.05 14,580.80 19,611.75 19,611.75 0.00 0.00% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 3,360.88 -2,984.81 -6,733.28 -5,007.75 -4,997.31 10.44 -0.21% Fund: 532 - FEATHERS GLEN LLD
Revenue
3415 - FEATHERS GLEN 21,923.36 23,225.36 12,092.03 23,622.00 23,622.00 0.00 0.00% Total Revenue: 21,923.36 23,225.36 12,092.03 23,622.00 23,622.00 0.00 0.00% Expense
3415 - FEATHERS GLEN 26,689.76 33,124.71 23,749.91 32,222.00 32,222.00 0.00 0.00% 106
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3/3/2025 6:33:29 PM Page 57 of 64
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Expense: 26,689.76 33,124.71 23,749.91 32,222.00 32,222.00 0.00 0.00% Total Fund: 532 - FEATHERS GLEN LLD: -4,766.40 -9,899.35 -11,657.88 -8,600.00 -8,600.00 0.00 0.00% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue
3420 - FONTANA RANCH NORTH 28,328.78 29,655.00 16,828.98 30,028.00 30,028.00 0.00 0.00% Total Revenue: 28,328.78 29,655.00 16,828.98 30,028.00 30,028.00 0.00 0.00% Expense
3420 - FONTANA RANCH NORTH 21,216.13 23,505.63 19,610.88 26,209.75 26,209.75 0.00 0.00% Total Expense: 21,216.13 23,505.63 19,610.88 26,209.75 26,209.75 0.00 0.00% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 7,112.65 6,149.37 -2,781.90 3,818.25 3,818.25 0.00 0.00% Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue
3425 - FONTANA RANCH SOUTH 16,954.72 18,899.64 11,061.94 19,966.00 19,966.00 0.00 0.00% Total Revenue: 16,954.72 18,899.64 11,061.94 19,966.00 19,966.00 0.00 0.00% Expense
3425 - FONTANA RANCH SOUTH 13,264.81 13,090.22 9,207.83 12,731.00 12,731.00 0.00 0.00% Total Expense: 13,264.81 13,090.22 9,207.83 12,731.00 12,731.00 0.00 0.00% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 3,689.91 5,809.42 1,854.11 7,235.00 7,235.00 0.00 0.00% Fund: 535 - RHAPSODY I - LLD
Revenue
3430 - RHAPSODY 1 6,710.20 6,753.20 3,526.00 6,794.00 6,794.00 0.00 0.00% Total Revenue: 6,710.20 6,753.20 3,526.00 6,794.00 6,794.00 0.00 0.00% Expense
3430 - RHAPSODY 1 7,563.83 9,317.35 5,976.58 9,241.00 9,241.00 0.00 0.00% Total Expense: 7,563.83 9,317.35 5,976.58 9,241.00 9,241.00 0.00 0.00% Total Fund: 535 - RHAPSODY I - LLD: -853.63 -2,564.15 -2,450.58 -2,447.00 -2,447.00 0.00 0.00% Fund: 536 - RHAPSODY 2- LLD
Revenue
3435 - RHAPSODY 2 15,214.15 15,594.20 7,950.25 15,901.00 15,901.00 0.00 0.00% Total Revenue: 15,214.15 15,594.20 7,950.25 15,901.00 15,901.00 0.00 0.00% Expense
3435 - RHAPSODY 2 7,310.72 9,474.74 5,726.12 7,577.00 7,577.00 0.00 0.00% Total Expense: 7,310.72 9,474.74 5,726.12 7,577.00 7,577.00 0.00 0.00% Total Fund: 536 - RHAPSODY 2- LLD: 7,903.43 6,119.46 2,224.13 8,324.00 8,324.00 0.00 0.00% 107
Budget Comparison Report
3/3/2025 6:33:29 PM Page 58 of 64
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue
3440 - SANTA FE ESTATES 1 7,092.00 7,158.00 3,828.00 7,260.00 7,260.00 0.00 0.00% Total Revenue: 7,092.00 7,158.00 3,828.00 7,260.00 7,260.00 0.00 0.00% Expense
3440 - SANTA FE ESTATES 1 26,201.67 24,287.62 16,858.09 24,736.00 24,736.00 0.00 0.00% Total Expense: 26,201.67 24,287.62 16,858.09 24,736.00 24,736.00 0.00 0.00% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -19,109.67 -17,129.62 -13,030.09 -17,476.00 -17,476.00 0.00 0.00% Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue
3445 - SANTA FE ESTATES 2 6,614.18 6,614.18 3,520.26 6,649.00 6,649.00 0.00 0.00% Total Revenue: 6,614.18 6,614.18 3,520.26 6,649.00 6,649.00 0.00 0.00% Expense
3445 - SANTA FE ESTATES 2 20,192.58 18,829.76 12,369.43 16,545.00 16,546.00 1.00 0.01% Total Expense: 20,192.58 18,829.76 12,369.43 16,545.00 16,546.00 1.00 0.01% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -13,578.40 -12,215.58 -8,849.17 -9,896.00 -9,897.00 -1.00 0.01% Fund: 539 - STARN ESTATES - LLD
Revenue
3450 - STARN ESTATES 7,648.82 7,648.82 4,293.98 7,689.00 7,689.00 0.00 0.00% Total Revenue: 7,648.82 7,648.82 4,293.98 7,689.00 7,689.00 0.00 0.00% Expense
3450 - STARN ESTATES 7,151.26 10,397.21 6,070.84 9,413.00 9,414.00 1.00 0.01% Total Expense: 7,151.26 10,397.21 6,070.84 9,413.00 9,414.00 1.00 0.01% Total Fund: 539 - STARN ESTATES - LLD: 497.56 -2,748.39 -1,776.86 -1,724.00 -1,725.00 -1.00 0.06% Fund: 540 - STERLING GLEN 3 - LLD
Revenue
3455 - STERLING GLEN 3 24,245.00 25,972.45 14,469.29 29,882.00 29,882.00 0.00 0.00% Total Revenue: 24,245.00 25,972.45 14,469.29 29,882.00 29,882.00 0.00 0.00% Expense
3455 - STERLING GLEN 3 18,239.12 26,983.16 22,032.62 28,967.75 28,967.75 0.00 0.00% Total Expense: 18,239.12 26,983.16 22,032.62 28,967.75 28,967.75 0.00 0.00% Total Fund: 540 - STERLING GLEN 3 - LLD: 6,005.88 -1,010.71 -7,563.33 914.25 914.25 0.00 0.00% 108
Budget Comparison Report
3/3/2025 6:33:29 PM Page 59 of 64
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 541 - SUNGLOW - LLD
Revenue
3460 - SUNGLOW 9,369.66 9,635.56 4,945.74 9,679.00 9,679.00 0.00 0.00% Total Revenue: 9,369.66 9,635.56 4,945.74 9,679.00 9,679.00 0.00 0.00% Expense
3460 - SUNGLOW 11,236.02 15,938.89 9,950.31 15,778.00 15,778.00 0.00 0.00% Total Expense: 11,236.02 15,938.89 9,950.31 15,778.00 15,778.00 0.00 0.00% Total Fund: 541 - SUNGLOW - LLD: -1,866.36 -6,303.33 -5,004.57 -6,099.00 -6,099.00 0.00 0.00% Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue
3465 - WALNUT HAVEN 3 5,763.40 5,926.00 3,089.40 5,962.00 5,962.00 0.00 0.00% Total Revenue: 5,763.40 5,926.00 3,089.40 5,962.00 5,962.00 0.00 0.00% Expense
3465 - WALNUT HAVEN 3 9,006.65 8,500.62 5,660.61 7,848.00 7,848.00 0.00 0.00% Total Expense: 9,006.65 8,500.62 5,660.61 7,848.00 7,848.00 0.00 0.00% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -3,243.25 -2,574.62 -2,571.21 -1,886.00 -1,886.00 0.00 0.00% Fund: 543 - EUCLID SOUTH LLD
Revenue
3470 - EUCLID SOUTH 18,916.88 19,838.72 9,794.72 19,878.00 19,878.00 0.00 0.00% Total Revenue: 18,916.88 19,838.72 9,794.72 19,878.00 19,878.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 4,012.16 11,829.94 10,631.92 13,526.75 13,526.75 0.00 0.00% Total Expense: 4,012.16 11,829.94 10,631.92 13,526.75 13,526.75 0.00 0.00% Total Fund: 543 - EUCLID SOUTH LLD: 14,904.72 8,008.78 -837.20 6,351.25 6,351.25 0.00 0.00% Fund: 544 - EUCLID NORTH LLD
Revenue
3475 - EUCLID NORTH 15,520.00 15,831.20 8,095.00 16,190.00 16,190.00 0.00 0.00% Total Revenue: 15,520.00 15,831.20 8,095.00 16,190.00 16,190.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 230.73 9,454.40 5,804.02 7,341.00 7,341.00 0.00 0.00% Total Expense: 230.73 9,454.40 5,804.02 7,341.00 7,341.00 0.00 0.00% Total Fund: 544 - EUCLID NORTH LLD: 15,289.27 6,376.80 2,290.98 8,849.00 8,849.00 0.00 0.00% 109
Budget Comparison Report
3/3/2025 6:33:29 PM Page 60 of 64
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue
3505 - CENTRAL HUGHSON 2 7,574.87 8,088.46 4,607.05 8,253.00 8,252.10 -0.90 -0.01% Total Revenue: 7,574.87 8,088.46 4,607.05 8,253.00 8,252.10 -0.90 -0.01% Expense
3505 - CENTRAL HUGHSON 2 8,542.07 14,349.51 8,452.24 15,768.00 15,768.00 0.00 0.00% Total Expense: 8,542.07 14,349.51 8,452.24 15,768.00 15,768.00 0.00 0.00% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: -967.20 -6,261.05 -3,845.19 -7,515.00 -7,515.90 -0.90 0.01% Fund: 551 - FEATHERS GLEN - BAD
Revenue
3510 - FEATHERS GLEN 12,566.60 13,118.48 7,753.33 15,146.00 15,146.00 0.00 0.00% Total Revenue: 12,566.60 13,118.48 7,753.33 15,146.00 15,146.00 0.00 0.00% Expense
3510 - FEATHERS GLEN 14,755.73 14,474.64 10,356.55 14,403.00 14,403.00 0.00 0.00% Total Expense: 14,755.73 14,474.64 10,356.55 14,403.00 14,403.00 0.00 0.00% Total Fund: 551 - FEATHERS GLEN - BAD: -2,189.13 -1,356.16 -2,603.22 743.00 743.00 0.00 0.00% Fund: 552 - FONTANA RANCH NORTH BAD
Revenue
3515 - FONTANA RANCH NORTH 23,616.80 24,393.60 13,847.52 24,708.00 24,708.00 0.00 0.00% Total Revenue: 23,616.80 24,393.60 13,847.52 24,708.00 24,708.00 0.00 0.00% Expense
3515 - FONTANA RANCH NORTH 16,609.84 13,553.10 9,803.32 20,922.00 20,922.00 0.00 0.00% Total Expense: 16,609.84 13,553.10 9,803.32 20,922.00 20,922.00 0.00 0.00% Total Fund: 552 - FONTANA RANCH NORTH BAD: 7,006.96 10,840.50 4,044.20 3,786.00 3,786.00 0.00 0.00% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue
3520 - FONTANA RANCH SOUTH 14,977.46 16,695.48 9,773.74 17,641.00 17,641.00 0.00 0.00% Total Revenue: 14,977.46 16,695.48 9,773.74 17,641.00 17,641.00 0.00 0.00% Expense
3520 - FONTANA RANCH SOUTH 14,325.90 18,017.62 11,975.03 17,454.00 17,454.00 0.00 0.00% Total Expense: 14,325.90 18,017.62 11,975.03 17,454.00 17,454.00 0.00 0.00% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: 651.56 -1,322.14 -2,201.29 187.00 187.00 0.00 0.00% 110
Budget Comparison Report
3/3/2025 6:33:29 PM Page 61 of 64
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 554 - STERLING GLEN 3 - BAD
Revenue
3525 - STERLING GLEN 3 17,173.85 18,464.40 9,974.71 20,917.00 20,630.00 -287.00 -1.37% Total Revenue: 17,173.85 18,464.40 9,974.71 20,917.00 20,630.00 -287.00 -1.37% Expense
3525 - STERLING GLEN 3 11,255.92 12,390.85 8,225.80 19,485.00 22,063.00 2,578.00 13.23% Total Expense: 11,255.92 12,390.85 8,225.80 19,485.00 22,063.00 2,578.00 13.23% Total Fund: 554 - STERLING GLEN 3 - BAD: 5,917.93 6,073.55 1,748.91 1,432.00 -1,433.00 -2,865.00 -200.07% Fund: 555 - EUCLID SOUTH - BAD
Revenue
3470 - EUCLID SOUTH 19,710.38 20,298.26 10,021.16 20,337.00 20,337.00 0.00 0.00% Total Revenue: 19,710.38 20,298.26 10,021.16 20,337.00 20,337.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 1,748.07 7,129.08 4,867.05 11,444.00 11,444.00 0.00 0.00% Total Expense: 1,748.07 7,129.08 4,867.05 11,444.00 11,444.00 0.00 0.00% Total Fund: 555 - EUCLID SOUTH - BAD: 17,962.31 13,169.18 5,154.11 8,893.00 8,893.00 0.00 0.00% Fund: 556 - EUCLID NORTH -BAD
Revenue
3475 - EUCLID NORTH 13,170.00 13,443.92 6,877.00 13,754.00 13,754.00 0.00 0.00% Total Revenue: 13,170.00 13,443.92 6,877.00 13,754.00 13,754.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 0.00 4,883.16 3,497.49 7,918.00 7,918.00 0.00 0.00% Total Expense: 0.00 4,883.16 3,497.49 7,918.00 7,918.00 0.00 0.00% Total Fund: 556 - EUCLID NORTH -BAD: 13,170.00 8,560.76 3,379.51 5,836.00 5,836.00 0.00 0.00% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue
3605 - PROVINCE PLACE 19,198.95 24,661.61 14,365.20 27,210.00 27,209.52 -0.48 0.00% Total Revenue: 19,198.95 24,661.61 14,365.20 27,210.00 27,209.52 -0.48 0.00% Expense
3605 - PROVINCE PLACE 10,525.56 6,308.75 1,982.78 26,084.00 26,084.00 0.00 0.00% Total Expense: 10,525.56 6,308.75 1,982.78 26,084.00 26,084.00 0.00 0.00% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 8,673.39 18,352.86 12,382.42 1,126.00 1,125.52 -0.48 -0.04% 111
Budget Comparison Report
3/3/2025 6:33:29 PM Page 62 of 64
Departmen…
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 561 - PARKWOOD CFD
Revenue
3610 - PARKWOOD CFD 0.00 0.00 15,646.57 43,967.00 43,967.00 0.00 0.00% Total Revenue: 0.00 0.00 15,646.57 43,967.00 43,967.00 0.00 0.00% Expense
3610 - PARKWOOD CFD 0.00 0.00 225.00 34,767.00 34,767.00 0.00 0.00% Total Expense: 0.00 0.00 225.00 34,767.00 34,767.00 0.00 0.00% Total Fund: 561 - PARKWOOD CFD: 0.00 0.00 15,421.57 9,200.00 9,200.00 0.00 0.00% Report Total: 7,331,637.50 5,572,690.49 1,684,699.85 -128,085.73 122,463.33 250,549.06 -195.61% 112
Budget Comparison Report
3/3/2025 6:33:29 PM Page 63 of 64
Fund Summary
Fund
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100 - GENERAL FUND 66,966.13 524,580.67 -127,152.92 -22,686.60 328,363.40 351,050.00 -1,547.39% 105 - GENERAL FUND CONTINGENCY RESE… 125,571.80 63,611.79 54,138.71 106,097.00 104,277.00 -1,820.00 -1.72% 210 - SEWER 324,848.79 246,273.65 282,441.40 -12,896.65 26,854.35 39,751.00 -308.23% 215 - SEWER FIXED ASSET REPLACEMENT -1,440,610.79 -98,911.76 48,631.63 -530,623.73 -525,623.73 5,000.00 -0.94% 220 - SEWER CAPACITY FEE 460,139.66 573,474.29 570,114.64 801,884.00 803,639.00 1,755.00 0.22% 225 - WWTP EXPANSION 464,809.07 527,720.00 305,676.24 523,712.15 510,142.15 -13,570.00 -2.59% 240 - WATER 3,161,820.93 391,994.18 348,873.92 149,172.10 252,986.10 103,814.00 69.59% 245 - WATER TCP123 967,469.95 961,683.36 -2,504.67 -35,000.00 -3,000.00 32,000.00 -91.43% 250 - WATER CAPACITY FEE 165,268.00 482,754.00 416,256.67 574,520.00 574,520.00 0.00 0.00% 255 - WATER FIXED ASSET REPLACEMENT 2,120,704.86 1,578,329.79 -102,980.52 -169,368.00 -369,368.00 -200,000.00 118.09% 270 - COMMUNITY/SENIOR CENTER -263,038.44 234,411.26 3,987.22 -107,825.00 -107,825.00 0.00 0.00% 280 - USF COMMUNITY CENTER -3,320.85 -10,861.18 -5,187.15 -12,453.00 -12,453.00 0.00 0.00% 310 - GARBAGE -8,142.30 11,079.90 107,920.06 20,000.00 60,225.00 40,225.00 201.13% 320 - GAS TAX 2103 57,656.61 28,764.00 -82,707.70 -226,737.00 -226,407.00 330.00 -0.15% 321 - GAS TAX 2105 19,093.08 21,811.76 -81,244.49 -93,283.00 -93,133.00 150.00 -0.16% 322 - GAS TAX 2106 -18,467.53 -16,062.93 -7,467.63 -12,535.00 -17,535.00 -5,000.00 39.89% 323 - GAS TAX 2107 10,404.00 22,937.96 17,410.09 23,187.00 23,187.00 0.00 0.00% 324 - GAS TAX 2107.5 1,000.00 1,000.00 1,500.00 1,000.00 1,000.00 0.00 0.00% 325 - MEASURE L SALES TAX - ROADS 485,162.79 95,504.49 -574,242.59 -432,000.00 -429,750.00 2,250.00 -0.52% 326 - SB 1-ROADS MAINTENANCE REHABIL… 86,252.57 164,373.25 23,895.42 28,351.00 28,351.00 0.00 0.00% 370 - COMMUNITY ENHANCEMENT DEV I… 30,433.68 104,065.09 89,826.57 140,000.00 70,540.00 -69,460.00 -49.61% 371 - TRENCH CUT FUND 0.00 0.00 0.00 222,093.00 222,093.00 0.00 0.00% 372 - IT RESERVE 4,236.07 -687.91 -61,407.15 -75,000.00 -79,840.00 -4,840.00 6.45% 374 - DIABILITY ACCESS AND EDUCATION 1,077.30 1,121.76 1,224.36 1,200.00 1,200.00 0.00 0.00% 380 - CORONAVIRUS LOCAL FISCAL RECOV… 0.00 0.00 -104,028.74 -414,578.00 -414,578.00 0.00 0.00% 383 - VEHICLE ABATEMENT 22,316.09 13,918.29 -10,107.16 0.00 0.00 0.00 0.00% 384 - SUPPLEMENTAL LAW ENFORCEMENT… 145,738.97 25,619.50 87,744.43 -6,000.00 22,350.00 28,350.00 -472.50% 392 - 94-STBG-799 HOUSING REHAB 1,231.81 -246.04 323.76 1,200.00 1,475.00 275.00 22.92% 393 - HOME PROGRAM GRANT FTHBS 0.00 11,505.60 0.00 0.00 0.00 0.00 0.00% 394 - 96-STBG-1013 REHAB 146.86 300.61 175.55 0.00 260.00 260.00 0.00% 420 - TRANPORTATION STREET PROJECTS 967.89 1,493.69 0.00 1,500.00 1,500.00 0.00 0.00% 425 - PUBLIC WORKS STREET PROJECTS - … -14,572.50 20,730.41 -3,107.94 0.00 19,296.00 19,296.00 0.00% 450 - STORM DRAIN DEV IMPACT FEE 64,593.59 -33,202.71 149,892.85 -30,000.00 51,100.00 81,100.00 -270.33% 451 - PUBLIC FACIILITY DEV IMPACT FEE 97,327.46 177,426.67 156,967.81 11,472.00 13,972.00 2,500.00 21.79% 452 - PUBLIC FACILITY STREETS DEV IMPA… 123,030.00 120,908.50 117,296.50 -287,810.00 -451,810.00 -164,000.00 56.98% 453 - PARK DEV IMPACT FEE -217,451.06 -778,169.84 1,600.00 177,536.00 179,136.00 1,600.00 0.90% 454 - PARKLAND IN LIEU 60,200.00 -39,095.72 2,526.91 -65,000.00 -62,209.00 2,791.00 -4.29% 520 - RDA SUCCESSOR AGENCY 167,253.27 126,790.56 87,572.27 67,799.00 67,399.00 -400.00 -0.59% 113
Budget Comparison Report
3/3/2025 6:33:29 PM Page 64 of 64
Fund
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025
FINAL
2024-2025

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
530 - BRITTANY WOODS- LLD -4,052.67 -7,347.22 -5,752.67 -6,871.00 -6,871.00 0.00 0.00% 531 - CENTRAL HUGHSON 2- LLD 3,360.88 -2,984.81 -6,733.28 -5,007.75 -4,997.31 10.44 -0.21% 532 - FEATHERS GLEN LLD -4,766.40 -9,899.35 -11,657.88 -8,600.00 -8,600.00 0.00 0.00% 533 - FONTANA RANCH NORTH- LLD 7,112.65 6,149.37 -2,781.90 3,818.25 3,818.25 0.00 0.00% 534 - FONTANA RANCH SOUTH- LLD 3,689.91 5,809.42 1,854.11 7,235.00 7,235.00 0.00 0.00% 535 - RHAPSODY I - LLD -853.63 -2,564.15 -2,450.58 -2,447.00 -2,447.00 0.00 0.00% 536 - RHAPSODY 2- LLD 7,903.43 6,119.46 2,224.13 8,324.00 8,324.00 0.00 0.00% 537 - SANTA FE ESTATES 1 - LLD -19,109.67 -17,129.62 -13,030.09 -17,476.00 -17,476.00 0.00 0.00% 538 - SANTA FE ESTATES 2 - LLD -13,578.40 -12,215.58 -8,849.17 -9,896.00 -9,897.00 -1.00 0.01% 539 - STARN ESTATES - LLD 497.56 -2,748.39 -1,776.86 -1,724.00 -1,725.00 -1.00 0.06% 540 - STERLING GLEN 3 - LLD 6,005.88 -1,010.71 -7,563.33 914.25 914.25 0.00 0.00% 541 - SUNGLOW - LLD -1,866.36 -6,303.33 -5,004.57 -6,099.00 -6,099.00 0.00 0.00% 542 - WALNUT HAVEN 3 - LLD -3,243.25 -2,574.62 -2,571.21 -1,886.00 -1,886.00 0.00 0.00% 543 - EUCLID SOUTH LLD 14,904.72 8,008.78 -837.20 6,351.25 6,351.25 0.00 0.00% 544 - EUCLID NORTH LLD 15,289.27 6,376.80 2,290.98 8,849.00 8,849.00 0.00 0.00% 550 - CENTRAL HUGHSON 2 - BAD -967.20 -6,261.05 -3,845.19 -7,515.00 -7,515.90 -0.90 0.01% 551 - FEATHERS GLEN - BAD -2,189.13 -1,356.16 -2,603.22 743.00 743.00 0.00 0.00% 552 - FONTANA RANCH NORTH BAD 7,006.96 10,840.50 4,044.20 3,786.00 3,786.00 0.00 0.00% 553 - FONTANA RANCH SOUTH - BAD 651.56 -1,322.14 -2,201.29 187.00 187.00 0.00 0.00% 554 - STERLING GLEN 3 - BAD 5,917.93 6,073.55 1,748.91 1,432.00 -1,433.00 -2,865.00 -200.07% 555 - EUCLID SOUTH - BAD 17,962.31 13,169.18 5,154.11 8,893.00 8,893.00 0.00 0.00% 556 - EUCLID NORTH -BAD 13,170.00 8,560.76 3,379.51 5,836.00 5,836.00 0.00 0.00% 560 - PROVINCE PLACE COMMUNITY FACIL… 8,673.39 18,352.86 12,382.42 1,126.00 1,125.52 -0.48 -0.04% 561 - PARKWOOD CFD 0.00 0.00 15,421.57 9,200.00 9,200.00 0.00 0.00% Report Total: 7,331,637.50 5,572,690.49 1,684,699.85 -128,085.73 122,463.33 250,549.06 -195.61% 114
Date: February 27, 2025
To: Clerk to the County Boards of Supervisors for the San Joaquin Valley Clerk to City Council Members of incorporated cities in the San Joaquin Valley County Public Health Officers for the counties in the San Joaquin Valley RE: Annual Air Toxics Report for 2024
As required by State Law, the attached Annual Air Toxics Report for 2024 is being distributed to city and county officials throughout the San Joaquin Valley. A copy of this report is being made available through each County and City Clerk, as well as to all County Public Health Officers in the San Joaquin Valley.

This report describes emissions of toxic air contaminants from Valley facilities, and the actions taken by the District and affected facilities to reduce those emissions. The District is providing you with this report to keep you informed of air toxics issues that may affect you and the communities you serve. An electronic version of this report may be found at:
https://ww2.valleyair.org/permitting/air-toxics-program/information-for-the-public/airtoxics-annual-reports/ Should you or your staff have any questions regarding this report or the District’s air toxics programs, please call Seth Lane, Program Manager, at (559) 230-5817.

Sincerely,
Brian Clements
Director of Permit Services
Attachment: Annual Air Toxics Report for 2024
115

AIR TOXICS
2024 Annual Report
February 20, 2025
116
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SAN JOAQUIN VALLEY AIR POLLUTION CONTROL DISTRICT

GOVERNING BOARD
CHAIR: AMY SHUKLIAN
Supervisor, Tulare County

VICE CHAIR: BOBBY MACAULAY
Supervisor, Madera County
MEMBERS:

DAVID COUCH
Supervisor, Kern County

GILBERTO REYNA
Councilmember, City of Wasco

ROSA ESCUTIA-BRAATON
Councilmember, City of Modesto

ROBERT RICKMAN
Supervisor, San Joaquin County

VITO CHIESA
Supervisor, Stanislaus County

RUSTY ROBINSON
Supervisor, Kings County

BUDDY MENDES
Supervisor, Fresno County
ALEXANDER C. SHERRIFFS, M.D.

Appointed by Governor

TANIA PACHECO-WERNER, PHD
Appointed by Governor

DEBORAH LEWIS
Mayor Pro Tem, City of Los Banos

LLOYD PAREIRA
Supervisor, Merced County

LIZ WYNN
Vice Mayor, City of Visalia

ALVARO PRECIADO
Mayor, City of Avenal
EXECUTIVE DIRECTOR/AIR POLLUTION CONTROL OFFICER:

SAMIR SHEIKH
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2024 Annual Report on the District’s Air Toxics Program Executive Summary
The San Joaquin Valley Air Pollution Control District (District) is a public health agency whose mission is to improve the health and quality of life for all Valley residents through efficient, effective and entrepreneurial air quality-management strategies. The District has spent nearly three decades implementing and integrating a wide variety of methods reducing air toxic emissions in the San Joaquin Valley. Based on the latest California Toxics Inventory (CTI) available from CARB, 14% of all air toxics in the Valley are now emitted from stationary sources of pollution under the direct control and regulation of the District, while 52% comes from mobile sources such as cars and trucks, and the remaining 34% is emitted from area-wide sources like road dust, paints, solvents, and other consumer products. Mobile and area-wide sources of emissions are generally under the regulatory authority of the State of California and the federal government.

The District’s integrated approach to addressing and reducing risks from toxic air contaminants has taken three main paths: reducing air toxic emissions from existing stationary sources of emissions; preventing the creation of new or modified stationary sources of significant risk; and finding creative and cooperative methods of reducing risk from emissions sources that the District does not typically regulate. This approach has resulted in dramatic reductions in emissions of air toxics from sources in the San Joaquin Valley.

Under Assembly Bill (AB) 2588 (Air Toxics Hot Spots Information and Assessment Act), the District works with facilities to quantify emissions of air toxics, determines the health risk caused by those emissions, reports emissions and any significant risks through written public reports and neighborhood public meetings, and as required, takes steps to reduce such risks. As a result of these ongoing efforts, and the resulting emissions reductions, no Valley facility currently poses a significant risk under this program.

The State’s Hot Spots Act, however, is only one part of the District’s comprehensive program to regulate air toxics. To achieve maximum efficiency and effectiveness, the District operates an integrated air toxics program that harmonizes local, state, and federal mandates wherever possible.

A number of regulations have also been adopted by the District, the state, and the federal government, and implemented through the District’s integrated air toxics program, to directly reduce existing emissions from specific types of facilities and sources of air toxic contaminants. For example, toxic air emissions from sources like dry cleaners, chrome platers, gas stations, and diesel internal combustion engines have drastically decreased in the San Joaquin Valley since the implementation of the District’s air toxic program.

In addition to the above efforts to minimize emissions, the District also performs comprehensive and conservative toxic emission evaluations and air dispersionmodeling before issuing permits to new and modified stationary sources of emissions. This assures the District minimizes the increase those sources add to the existing toxic load and any potentially significant public health impacts associated with the release of those air toxics. 118
iii
2024 Annual Report on the District’s Air Toxics Program Under its integrated air toxics program, the District has also implemented numerous methods of reducing emissions from mobile sources and other sources of emissions that the District does not have the authority to regulate. For instance, the District developed the first Indirect Source Review rule in the nation, designed to reduce emissions from construction equipment and mobile sources associated with new land use development projects. The District also provides assistance and guidance to the cities and counties in the San Joaquin Valley so that they can be assured that land-use decisions are based on a full understanding of the potential for increasing emissions of air toxics, and new air toxics risks can be avoided. One of the most effective methods of reducing emissions of air toxics from emissions sources not directly regulated by the District has been the incentive grant programs that have leveraged billions of dollars in reducing emissions from diesel internal combustion engines on trucks, tractors and agricultural irrigation operations.

This 2024 Annual Air Toxics Report describes the District’s ongoing efforts to regulate and minimize air toxic emissions. An electronic version of this report may be found at:
http://www.valleyair.org/busind/pto/air_toxics_annual_reports.htm. 119
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Table of Contents
Summary of Toxic Air Contaminants in the San Joaquin Valley ........................................ 1 California Air Toxics Assessment.................................................................................... 2 Federal EPA Toxic Release Inventory............................................................................. 5 Federal EPA Air Toxics Screening Assessment.............................................................. 5 Assembly Bill (AB) 617 - Community Air Protection Program ......................................... 7 Criteria Air Pollutant and Toxics Air Contaminants Reporting Regulation ........................... 7 Summary of California’s Air Toxics “Hot Spots” Information and Assessment Act .............. 8 Background................................................................................................................ 8 Assessing the Risk to the Public................................................................................ 8 Implementation .......................................................................................................... 8 AB 2588 Evaluation Process ................................................................................... 10 CARB’s Recent Updates to AB 2588 Guidance....................................................... 13 Air Toxics Hot Spot Assessments Summary............................................................ 14 Preventing Creation of Significant Health Risk.............................................................. 15 New or Modified Stationary SourceEvaluations ........................................................ 15 Air Toxics “Hot Spots” Information and Assessment Act.......................................... 16 Incentive-Based Programs....................................................................................... 16 Attainment Plans and Control Strategies ................................................................. 17 Indirect Source Review Rule.................................................................................... 17 California Environmental Quality Act and Health Risk Assessments ....................... 17 Outreach and Education .......................................................................................... 18 Air Toxics Regulations ............................................................................................. 18 Air Dispersion Modeling ................................................................................................ 26 EPA Regulatory Model (AERMOD).......................................................................... 26 Meteorological Data................................................................................................. 26 Appendix A. Facilities Assessed under AB 2588 in 2024.............................................A-1 Appendix B. Update Summary Facilities Evaluated .....................................................B-1 Appendix C. Toxics Emissions Summary.................................................................... C-1 Appendix D. AB 2588 District Implementation Flow Chart .......................................... D-1 Appendix E. Current Status of NESHAP Delegation ....................................................E-1 120
2024 Annual Report on the District’s Air Toxics Program 1 Summary of Toxic Air Contaminants in the
San Joaquin Valley
The United States Environmental Protection Agency (EPA) and the California Air Resources Board (CARB) have identified over 1,700 substances that are emitted into the air that may affect human health. Some of these substances are considered to be carcinogens, while others are known to have short-term acute or long-term chronic health impacts. As part of ongoing efforts to identify and assess potential health risks to the public, the District has collected and compiled air toxics emissions data from industrial and commercial sources of air pollution throughout the Valley. The State has developed similar inventories for mobile sources of air pollution. These District and State inventories have been combined into the CARB’s California Toxic Inventory (CTI), which provides emission estimates available for hazardous air pollutants of concern from all sources. A summary of the latest available CTI data for key pollutants is presented in Table 1 below.

Table 1. Primary San Joaquin Valley Hazardous
Air Pollutant Emissions
Pollutant Inventory (tons/yr)
Acetaldehyde 3,512
Diesel Particulate Matter 2,520
Formaldehyde 2,318
Benzene 1,020
Perchloroethylene 448
1,3-Butadiene 269
Methylene Chloride 247
p-Dichlorobenzene 130
Carbon Tetrachloride 0
Chromium, Hexavalent 0
A more detailed summary of CTI emission estimates for the San Joaquin Valley is provided in Table C1 in Appendix C.

Air toxics are emitted from mobile sources (e.g., cars, trucks, buses, tractors, etc.), which are primarily regulated by the State and EPA; area sources (e.g., consumer products), which are regulated by the State, EPA, and the District; and from stationary sources regulated primarily by the District. Figure 1 shows a comparison of mobile, area, and stationary source emissions of hazardous air pollutants in the San Joaquin Valley. Of these sources, approximately 86% of air toxic emissions occurring in the Valley are from mobile sources and area sources.

Stationary sources include point source emissions provided by facility operators and/or air districts and estimated by CARB and/or air districts. This stationary source information is 121
2024 Annual Report on the District’s Air Toxics Program 2 included in the CTI pursuant to the Air Toxics "Hot Spots" Act of 1987 (AB 2588). Areawide sources are those that emit over an unspecified area. This could include paved roads, unpaved roads, or consumer product emitting sources.

Figure 1. Air Toxics Emissions (tons/year) in the San Joaquin Valley (per CARB’s CTI)
California Air Toxics Assessment
The California Air Toxics Assessment (CATA)1 is a tool that uses detailed emission inventory data from CARB, meteorological data, and an integrated modeling approach to assess health risk for air basins located throughout California. Based on risk data collected between 2012 and 2017, CATA shows an average percent reduction in cancer risk of 55% over that time period in the San Joaquin Valley Air Basin, with the majority of the cancer risk reduction from diesel particulate matter (DPM) emissions. The vast majority of the remaining cancer risk in the Valley came from mobile DPM emission sources under federal and state jurisdiction.

Most of the reductions seen across the air basins were attributed to reductions in on-road mobile emissions due to implementation of the state’s on-road truck and bus rule and other programs. Note, the 2017 data includes wildfire emissions, which are a large contributor of certain TACs like formaldehyde and acetaldehyde but were not available for the 2012 data.

Prior to the 2017 CATA study, an initial statewide air toxics study was conducted with a 2012 base year. For both years, DPM sources were the major contributor to the overall risk, and the main driver of the risk reductions from 2012 to 2017. Table 2 presents the population-weighted averages of census tract total cancer risks in 2017 and 2012 in the 1 https://california-air-toxics-assessment-californiaarb.hub.arcgis.com/ 1,568
3,881
5,871
Permitted Stationary Sources
Area-wide Sources
Mobile Sources
122
2024 Annual Report on the District’s Air Toxics Program 3 six major air basins in California (from CARB’s CATA Technical Report, 2023).2 Note that the total population in the six modeling domains where exposure and cancer risk are estimated is 36,727,572, which accounted for around 99% of the total population in California.

Table 2. Population-Weighted Total Air Toxics Cancer Risk in the Six Major Air Basins (per CARB’s CATA Technical Report, 2023)
Air Basin
2012 Average Risk
(chances per
million)
2017 Average Risk
(chances per
million)
Risk Change from
2012 (%)
Sacramento Valley 597 356 -40.3
San Joaquin Valley 1,063 474 -55.4
San Diego 803 486 -39.5
Bay Area 871 510 -41.4
Imperial 806 671 -16.7
South Coast 1,244 830 -33.3
Figure 2. Cancer Risk Trends in the San Joaquin Valley (per CARB’s CATA)

The 2017 CATA data shows that DPM remained the primary driver for cancer risk in the Valley, with on-road mobile being the highest contributing source (Figures 3 and 4). 2 https://california-air-toxics-assessmentcaliforniaarb.hub.arcgis.com/documents/9cce94a930314324a4101b5b1a549b7c/explore 123
2024 Annual Report on the District’s Air Toxics Program 4 Figure 3. Cancer Risk Contributions by Air Toxics in SJV (per CARB’s CATA Technical Report, 2023)
Figure 4. Diesel Particulate Matter (DPM) Population-Weighted Cancer Risk by Emission Source in SJV (per CARB’s CATA Technical Report, 2023)

Note that in Figure 4, the source categories include the following specific emission activities:

58.0%

9.6%

32.3%

0.1%
Mobile On-Road
Mobile Off-Road
Area
Point
124
2024 Annual Report on the District’s Air Toxics Program 5 • Mobile on-road sources include diesel trucks and buses, • Mobile off-road sources include diesel locomotives, transport refrigeration units, and commercial harbor crafts,
• Area sources include mobile off-road equipment for agricultural-related activities, construction-related activities, forklifts, gen-sets, air compressors, etc., • Point sources include facilities subject to AB 2588.

Federal EPA Toxic Release Inventory
EPA’s Toxics Release Inventory (TRI) is a resource that tracks the waste management of certain toxic chemicals that may pose a threat to human health and the environment.3 There are currently 799 individually listed chemicals and 33 chemical categories covered by the TRI program that have the potential to cause cancer, significant adverse chronic, or acute health impacts, or cause significant adverse environmental effects. Facilities that manufacture, process or otherwise use these chemicals in amounts above established levels must submit annual reporting forms for each chemical that are released into the environment. The information submitted by facilities is compiled in the TRI. The data from the TRI helps support informed decision-making by companies, government agencies, non-governmental organizations and the public. The TRI data shows that there was a 29% decrease of air toxic emissions in the Valley due to reductions in emissions of arsenic, mercury, lead, and nickel containing compounds from 2013 to 2022.

Federal EPA Air Toxics Screening Assessment
The federal Environmental Protection Agency’s (EPA) Air Toxics Screening Assessment (AirToxScreen), is a screening tool that provides communities with information about health risks from air toxics. AirToxScreen is part of EPA's approach to air toxics that provides updated data and risk analyses on an annual basis, helping state, local and tribal air agencies, and the public more easily identify existing and emerging air toxics issues.

State and air district toxic emissions inventory data are compiled to create a national emissions inventory of air toxic sources, which is used by EPA to generate the AirToxScreen Mapping Tool. The AirToxScreen Mapping Tool can be found at:
https://www.epa.gov/AirToxScreen/airtoxscreen-mapping-tool.

EPA’s AirToxScreen calculates public health risk using a four-step process. First, national emission inventories are compiled to identify all types and quantities of air toxic sources.

Next, those emissions are input into photochemical model and then a steady-state air dispersion models to estimate long-term ambient air concentrations and population exposures across the United States. Finally, exposed concentrations are multiplied by corresponding air toxic’s unit risk factors to estimate cancer risk and the public health impacts from breathing air toxics.
3 https://www.epa.gov/toxics-release-inventory-tri-program 125
2024 Annual Report on the District’s Air Toxics Program 6 AirToxScreen estimates cancer risk from a variety of sources including secondary formation, background risk, area-wide sources, mobile sources, biogenics, fires, and permitted stationary sources. Secondary formation of air toxics are the processes where emissions react in the atmosphere to form other substances. Background concentrations are emissions that exist in the air and accumulate from non-specific naturally occurring or distant sources. Biogenic emissions come from specific natural sources, like plants and trees. Fire emissions come from prescribed wildfires and agricultural burning. Based on those emissions, the 2020 AirToxScreen identifies 150 elevated cancer risk areas in the country as having a cancer risk score of greater than 100 in a million. None of the 150 elevated cancer risk areas were located within the San Joaquin Valley. In the Valley, the average cancer risk from air toxic emissions was 28 in a million, compared to the national average of 30 in a million. As shown in Figure 6, about 77% of the total cancer risk in the San Joaquin Valley came from secondary formation, area-wide, and mobile source emissions in 2020, while only 0.5% of the total cancer risk came from stationary source emissions.

Figure 6. Cancer Risk by Source in the San Joaquin Valley (per EPA’s AirToxScreen)
Exposure to formaldehyde was responsible for 69% of the total cancer risk in the San Joaquin Valley. Formaldehyde is emitted from secondary formation, primarily from cars, trucks, and planes, as well as other sources. Other chemicals contributing to the calculated cancer risk include acetaldehyde (7.6%), carbon tetrachloride (7.5%), polycyclic aromatic hydrocarbons/polycyclic organic matter (PAH/POM) (4.2%), benzene (3.8%), naphthalene (3.5%), and 1,3-butadiene (1.3%). It is important to note, 126
2024 Annual Report on the District’s Air Toxics Program 7 diesel particulate matter (DPM) is not considered an air toxic by EPA. Instead, they evaluate the individual chemical constituents of the DPM.

Assembly Bill (AB) 617 - Community Air Protection Program The implementation of AB 617 (C. Garcia, 2017) has brought additional clean air resources and strategies to Valley communities. Despite the significant reductions in emissions of criteria and toxic air pollutants that have already been achieved across the Valley, there remain many Valley communities that are disproportionately burdened by the cumulative effects of various environmental and socioeconomic factors. AB 617 requires the expedited implementation of advanced control technologies for existing stationary source facilities; development and implementation of community-specific air quality monitoring networks; development and implementation of community emission reduction programs; enhanced reporting of facility emissions inventory data; and the creation of publicly accessible online clearinghouses of emission control technology determinations.

Resources available through this legislation have allowed the District and Community Steering Committees, through a comprehensive public outreach and community engagement process, to develop programs for community protection and develop a robust plan for reducing local exposure to fine particulate matter and toxic air contaminants in Valley communities.

Criteria Air Pollutant and Toxics Air Contaminants Reporting Regulation
AB 617 requires CARB to develop a uniform statewide system of annual reporting of emissions of criteria air pollutants and toxic air contaminants for certain categories of stationary sources. The bill requires stationary sources to report their annual emissions of criteria air pollutants and toxic air contaminants. In order to implement these reporting requirements, CARB developed the "Regulation for the Reporting of Criteria Air Pollutants and Toxic Air Contaminants" (CTR) to implement statewide annual reporting of criteriaair pollutant and toxic air contaminant emissions data from facilities. This regulation was adopted in support of mandates under AB 617, AB 197, and AB 2588. For Valley permitted facilities, the District implements this regulation on behalf of the state through the District’s existing annual emission inventory and air toxics processes. Emissions inventory data is critical to understanding the sources of emissions that may contribute to adverse health risks or other impacts at the local, regional, and statewide level. In 2024, more than 6,850 facilities reported their emissions inventory-related data, including process rates, types of fuels used, materials received and processed. Using this information, the District quantified the criteria and toxic emissions for these facilities and transmitted the inventory to CARB.

Facility emissions reported under the state’s CTR regulation are visualized in CARB’s Pollution Mapping tool. The tool provides an interactive platform where users can select facilities by name, location, or industrial sector; view their reported emissions using maps, charts and tabular formats; and download data. It can be found at:
https://ww3.arb.ca.gov/ei/tools/pollution_map/.
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2024 Annual Report on the District’s Air Toxics Program 8 Summary of California’s Air Toxics “Hot Spots” Information and Assessment Act
Background
The Air Toxics "Hot Spots" Information and Assessment Act (AB 2588, 1987, Connelly) was enacted in September 1987 and later strengthened in 1992. Under this act, stationary sources are required to report the types and quantities of certain toxic substances their facilities routinely release into the air. The goals of AB 2588 are:
• to identify facilities that release toxic air contaminants as a result of their day-to-day operations
• to collect and quantify emission data
• to identify facilities causing localized impacts
• to determine facility-wide health risks
• to notify nearby residents and businesses of significant risk facilities in their vicinity • to require that significant-risk facilities reduce their risks below the level of significance in accordance with the provisions of the “Emissions Inventory Criteria and Guidelines Report” adopted by the Air Resources Board The District’s implementation of AB 2588 has minimized health risks to the public associated with the release of air toxic emission from sources located within the San Joaquin Valley. Under this right-to-know law, the District has worked with facilities to quantify air toxic emissions, determine the potential health risk associated with those emissions, and report any risk determined to be significant by the District through written public reports and neighborhood public meetings. A flowchart summarizing the AB 2588 implementation process is provided in Appendix D.

Assessing the Risk to the Public
The State Air Toxics “Hot Spots” Act requires the District to compile an inventory of toxic emissions from Valley facilities, prioritize facilities for health risk, evaluate public health risks for facilities ranked as high priority, and notify individuals who may be impacted by any significant health risks. Although Hot Spots is primarily a public right-to-know and notification program, the public awareness achieved through the Hot Spots program has led many Valley businesses to voluntarily reduce their toxic emissions to ease community concerns.

Implementation
The District uses the applicability criteria outlined in CARB’s Emission Inventory Criteria and Guidelines Regulation (EICGR) to determine which facilities are evaluated under the program. Facilities are subject to quantifying and reporting their toxic emissions if one or more of the criteria below is met:
128
2024 Annual Report on the District’s Air Toxics Program 9 • Emit toxic substances that have been added to Appendix A of the EICGR, and • Emit 10 or more tons per year of criteria pollutants (particulate matter, oxides of nitrogen, oxides of sulfur, or organic gasses), or
• Emit less than 10 tons per year of criteria pollutants, but meet one or more of the classes listed in Appendix E of the EICGR, or
• Have an increase in potential health risk from previously calculated levels due to an increase in actual emissions, change to a state-established risk value, or other calculation or methodology changes.

The District’s implementation of the AB 2588 Hot Spots Program incorporates the state’s guidelines for evaluating health risks from stationary sources in the Valley. Facilities determined to be subject to the Air Toxics “Hot Spots” program are required to prepare a Toxic Emission Inventory Plan (Plan) and a Toxic Emission Inventory Report (Report) in order to provide site-specific inventories of air emissions of toxic substances.

In 2016, the District began the outreach and reassessment of facilities by following the phased processing schedule outlined in AB 2588, which was originally implemented in the late 80’s and early 90’s. AB 2588 subjected three major categories (or phases) of facilities to the regulation based upon their level of annual emissions. The AB 2588 regulation also allows for “Industry-wide” toxics emissions inventory, which consist of facilities that are small businesses where emissions can be generically characterized such as gasoline dispensing facilities, auto body coating facilities, etc. These industry-wide facilities are being addressed under the fourth assessment phase. Similar to industry-wide facilities, small single source facilities, such those with only diesel internal combustion engines (DICE), are also being assessed in the fourth phase of the implementation schedule. The fourth phase also includes auto body shops and agricultural facilities. The following summary outlines each phase within the District’s implementation plan:

First phase: Phase I Facilities (≥ 25 tons emissions per year) Second phase: Phase II Facilities (10 ≤ tons emissions per year <25) Third phase: Phase III Facilities (< 10 tons emissions per year) Fourth phase: Phase IV Facilities (Industry-wide such as Gas Stations, Auto Body Shops; DICE only, Agricultural facilities)
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2024 Annual Report on the District’s Air Toxics Program 10 AB 2588 Evaluation Process
Toxic Emission Inventory Plans and Reports
Under this act, facilities are required to prepare Toxic Emission Inventory Plans and Reports to develop site-specific inventories of air emissions from toxic substances. Plans provide an outline and methodology for calculating toxic emissions for all permitted and non-permitted stationary sources operated at the facility. This is reviewed and approved by the District prior to emission quantification. Reports Include calculations of facility’s toxic emissions using site-specific process rates and emission factors in order to perform a “Prioritization” of the facility’s air toxic emissions.

Prioritization
AB 2588 requires air districts to prioritize facilities to determine a facility’s status within the program. In establishing priorities, the air districts are to consider the potency, toxicity, quantity, and volume of hazardous materials released from the facility, the proximity of the facility to potential receptors, and any other factors that the district determines may indicate that the facility may pose a significant health risk. The District uses the prioritization methodology outlined in the California Air Pollution Control Officers Association (CAPCOA) Facility Prioritization Guidelines to prioritize facilities under AB 2588. Utilizing the facility’s approved Plan and Report, a facility’s priority status is determined using the prioritization thresholds listed in District Policy APR 1906, as identified in Table 3 below.

Table 3: AB 2588 Prioritization Thresholds and Categories Prioritization
Thresholds
Priority
Category Category Requirements
< 1 Low Priority Facility is conditionally exempt from further AB 2588 requirements
>1 and < 10 Intermediate
Priority
Facility is required to provide an update summary
on a quadrennial basis
> 10 High Priority Facility is required to perform a Health Risk Assessment
Health Risk Assessment
Facilities that classify as “High” priority are required to perform a Health Risk Assessment (HRA) to determine whether their toxic emissions are expected to pose a significant risk to nearby residents and workers. Under AB 2588, the District and the Office of Environmental Health Hazard Assessment’s (OEHHA) review each HRA. HRAs performed under the program are required to use the methodologies and procedures outlined in District guidelines and OEHHA’s 2015 Air Toxic Hot Spots Program “Guidance Manual for Preparation of Health Risk Assessments”. A facility’s status under the program is determined using established health risk thresholds as identified in Table 4 below:
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2024 Annual Report on the District’s Air Toxics Program 11 Table 4: AB 2588 Health Risk Assessment Thresholds
Health Risk Thresholds Risk Category Category Requirements Cancer risk < 1 in a million, and Total
hazard index of < 0.1 Low Risk
Facility is conditionally
exempt from further AB
2588 requirements
1 < Cancer risk <10 in a million, or

0.1 < Total hazard index < 1.0 Intermediate Risk
Facility is required to
provide an update
summary on a
quadrennial basis
Cancer risk > 10 in a million, or Total
hazard index of > 1.0
Public
Notification
Required
Facility is required to go
through the public
notification process
Cancer risk > 100 in a million, or Total
hazard index of > 5.0 Risk Reduction
Facility is required to go
through the public
notification process and
prepare a Risk Reduction
Plan
Public Notification
Facilities that are determined to pose a potential health risk to nearby residents or workers by exceeding the District’s public notification risk thresholds are required to notify those exposed persons, through the District’s Public Notification process. This process informs the public of their potential exposure to toxic substances routinely released into the air from facilities, and the potential health risks associated with those exposures.

Additionally, this process allows any public questions or concerns regarding exposure and health risk associated with the facility’s toxic emissions to be heard and discussed.

Risk Reduction Audit and Plan
Facilities that pose health risks above District action levels are required to submit risk reduction audits and plans (RRAP) to reduce their risk. The District's review of completeness of any facility RRAP includes a substantive analysis of the emission reduction measures included in the plan, and the ability of those measures to achieve emission reduction goals as quickly as feasible. If the District determines that the RRAP does not meet those requirements, the District shall return the audit and plan to the facility to remedy the deficiencies identified by the District. No District permitted facilities have been determined to pose risks in excess of the risk reduction action levels. 131
2024 Annual Report on the District’s Air Toxics Program 12 Update Summary Facilities
Intermediate Priority and Intermediate Risk facilities are subject to the regulation’s Update Summary reporting process. At least once every four years, these facilities must provide their annual activity and resulting emissions inventory to the District in order to determine whether any operational changes at the facility have the potential to affect the facility’s health risk status under the program. Operational changes could consist of increased process rates, or operating new or modified equipment at the facility.

In addition, each Update Summary provided by facilities undergoes an assessment based on their toxic weighted emissions (TWE). These TWE values are aggregated into three risk categories: cancer, chronic, and acute, with the values from the current year compared to the values from the last assessment year. This comparative analysis addresses any updates from OEHHA regarding risk factors or reference exposure levels on a pollutant-by-pollutant basis during the quadrennial period. Using the TWE allows a more refined evaluation to determine whether a facility needs to submit an updated Plan, because it factors the toxicity of air toxic emissions and assesses their impacts accordingly.

It is important to note that changes to the facility that require a District permit or permit modification must be approved by the District prior to being implemented. Based on the information submittal, the District determines if an updated AB 2588 assessment is required (reinstatement).

Industry-wide and Small Single Source Facilities
Under the state’s regulation, common types of smaller commercial facilities where the air toxics emissions from individual facilities can be easily and generically characterized and calculated, qualify for a more streamlined assessment process referred to as “industrywide.” These facility industry-wide classes include gasoline dispensing facilities, dry cleaning operations, and automotive coating facilities.

Similar in concept to the industry-wide facilities, smaller operations operating only a single type of emission unit, cannot qualify as industry-wide, and where the emissions can easily and generically be characterized and calculated, qualify for a more streamlined assessment process referred to as “small single source” facilities. Small single sources include facilities only operating a diesel-fired emergency IC engine. 132
2024 Annual Report on the District’s Air Toxics Program 13 CARB’s Recent Updates to AB 2588 Guidance
Recent Amendments to the Emission Inventory Criteria and Guidelines Regulation
Amendments were made to the Emission Inventory Criteria and Guidelines Regulation (EICGR) and approved by the Office of Administrative Law on March 21, 2022. CARB amended the EICGR to collect more comprehensive emission data across the state.

The primary amendments to the EICGR include:
• Updated reporting requirements for diesel engines
• Added criteria for determining facility exemptions, reinstatements, and update reporting provisions
• Increased the number of reportable substances in Appendix A from approximately 700 to over 1,700 substances
• Established a phase-in schedule for evaluating newly added substances, consistent with the CTR Regulation’s emissions inventory schedule • Added new source test requirements for certain source types Gasoline Service Station Industrywide Risk Assessment Guidance To assist air districts in assessing Gasoline Dispensing Facilities (GDF) as required under AB 2588, CARB and California Air Pollution Control Officers Association (CAPCOA) prepared an updated standardized Gasoline Service Station Industrywide Risk Assessment Guidance in 2022. This guidance provides a framework for air districts to use when evaluating the public health risks from GDFs. This guidance replaces the 1997 Gasoline Service Station Industrywide Risk Assessment Guidelines that was previously used by air districts for their health risk evaluations. Changes in the 2022 technical guidance include new health risk methodologies, updated emission factors for gas stations, and new information on the toxic chemicals in gasoline. Due to the significant changes in the methodology and the state-wide effort to evaluate GDFs under AB 2588, the District recently evaluated the Valley’s permitted GDF facilities (approximately 1,500 facilities).

Diesel Engine Only Facility Risk Assessment Guidance
In 2024, CAPCOA and CARB prepared a technical guidance document and screening tool to assist air districts when performing screening health risk assessments for nonvehicular, diesel engine sources under AB 2588. The guidelines provide suggested procedures and methodologies that districts can use when preparing emission inventories and health risk assessments for facilities with non-vehicular, diesel-fueled engines. In addition, the document provides guidance on the use of CARB’s Hotspots Analysis and Reporting Program (HARP2) diesel engine risk screening tool. The tool incorporates default parameters and conservative assumptions to minimize user input and help streamline the health risk assessment process. The District has begun using the guidance and screening tool when assessing diesel engine-only facilities under AB 2588. 133
2024 Annual Report on the District’s Air Toxics Program 14 Air Toxics Hot Spot Assessments Summary
The District has finalized 7,552 AB 2588 facility assessments from 2016 - 2024. Table 5 identifies the number of facilities assessed in 2024 through a prioritization analysis (after completion of a Plan and Report) or a health risk assessment (after completion of a prioritization). In addition to the facilities assessed in 2024, the District also evaluated the applicability status of 190 facilities and determined they are exempt from AB 2588 assessment and reporting requirements.

Table 5: Summary of Facilities Assessed Under AB 2588 in 2024 AB 2588 Category Number of Facilities
Assessed in 2024
Low/Exempt Priority 54
Low/Exempt Risk 3
Intermediate Priority 47
Intermediate Risk 10
High Priority 13
Public Notification Required 0
Risk Reduction 0
Total 127
A detailed list of the facilities evaluated in 2024 and their current status under AB 2588 can be found in Appendix A, along with maps that visually display the location and status of those facilities by county.

The District also re-evaluated 637 facilities subject to the update summary reporting process in 2024 to determine whether reinstatement into the program was required, as shown in Table 6. A detailed list of those facilities and associated reinstatement status can be found in Appendix B.

Table 6: Summary of Quadrennial Reporting (Update Summaries) AB 2588 Category Number of Facilities
Assessed in 2024
Needs Reassessment 26
Continued Quadrennial
Reporting Cycle 611
Total 637
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2024 Annual Report on the District’s Air Toxics Program 15 Preventing Creation of Significant Health Risk
The overall goal of the District’s integrated approach to air toxics emissions in the San Joaquin Valley is to minimize public exposure to air toxic emissions. The integrated air toxics program assists in preventing, minimizing, and reducing health risks through a variety of programs.

New or Modified Stationary SourceEvaluations
One goal of District risk management review efforts is to minimize the increase that new and modified stationary sources add to the existing toxic load and any potentially significant public health impacts associated with the release of those airborne toxic emissions. In order to achieve this goal, the District evaluates the health risk of stationary sources as part of the District’s permitting process and engineering evaluation.

Under the District’s risk management policy, Toxic Best Available Control Technology must be applied to all units that may pose greater than de minimis levels of risk (i.e., a cancer risk greater than one in one million). Projects that would pose significant impacts to nearby residences or businesses (i.e., by causing an increased cumulative facility cancer risk of 20-in-a-million or greater) are not approvable. When a project is determined not to be approvable as proposed, District staff will work with the applicant to find approvable low-risk alternatives, such as installing air toxic emissions control devices or limiting the operation of the proposed equipment. Under this program, the District has performed over 17,500 Risk Management Reviews for facilities throughout the District.

As a consequence, no permit for a new or modified operation has been approved since the program was initiated in 1995 that would have created a significant health impact through increases in air toxic emissions.
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2024 Annual Report on the District’s Air Toxics Program 16 Air Toxics “Hot Spots” Information and Assessment Act As noted earlier in this report, this law is designed to provide information on the extent of emissions from existing stationary sources and the potential public health impacts of those emissions. Facilities are required to calculate and report to the District their actual emissions of air toxic emissions. Facilities with health risk assessment score above public notice thresholds must disclose their impacts to nearby residents that may be impacted.

Facilities that exceed a higher risk reduction action threshold must go even further and reduce emissions of air toxics. No Valley facility currently poses a significant risk under the “Hot Spots” program utilizing state/OEHHA guidance, while at the beginning of the implementation of the program, in 1989, 16 facilities were classified “Significant Risk Facilities.”
Incentive-Based Programs
To assist in reducing airtoxic emissions throughout the Valley, more than $7.2 billion in public and private funding has been invested in clean-air projects through the District’s voluntary incentive programs. In total, these programs have reduced more than 286,000 tons of harmful emissions. Carcinogenic diesel particulate matter (DPM) emissions have been significantly reduced in the Valley, where District voluntary incentives programs have provided critical funding toward replacing more than 37,000 older, high-polluting heavy-duty diesel engines with zero emission electric motors or cleaner burning engines equipped with the latest emissions control technologies. In addition, these incentive programs provide critical funding to replace older, higher-polluting school buses, lightduty passenger vehicles, residential wood burning devices, and numerous others.

Through the District’s first-of-its-kind Ag Burn Alternatives Grant program, the District provides funding to support the Valley’s ongoing phase-out of agricultural open burning and the development of innovative alternatives to open burning.

In 2017, AB 617 initiated a statewide
effort to monitor and reduce localizedair
pollution, and improve public health, in
communities that experience
disproportionate burdens from exposure
to air pollutants through new communityfocused and community-driven actions.

The communities of Shafter, South
Central Fresno, Stockton and
Arvin/Lamont were selected to receive
clean air resources available under AB
617 through the Community Air
Protection Program. This program
includes a substantial investment of
community-level funding through a wide variety of voluntary incentive funding measures, including the Tune-In & Tune-Up program and the Fireplace & Woodstove Change-Out Program. The Tune-In & Tune-Up program provides incentives for primarily low-income 136
2024 Annual Report on the District’s Air Toxics Program 17 District residents to perform much-needed smog related repairs to their personal vehicles.

In some cases, the District is even able to offer greater incentives for residents to replace their old, high polluting vehicle with a much cleaner and much newer vehicle. Through the Fireplace & Woodstove Change-Out Program, the District is able to provide funding for District residents to replace, older, high polluting residential wood burning devices with new, clean burning devices or natural gas inserts. Through this program, the District offers a higher incentive for the District’s low-income population.

Attainment Plans and Control Strategies
Within the District’s 2018 PM2.5 Plan and 2022 Ozone Plan, the District prioritized public health focused strategies and rapidly implemented meaningful emission reduction programs to ensure the community experienced the health benefits promptly. Examples include new measures to further reduce PM2.5 emissions from residential wood burning (Rule 4901) and industrial sources, and new measures to reduce harmful volatile organic compound (VOC) emissions from oil and gas sources and petroleum refining (Rules 4401, 4409, 4455, 4623, and 4624). Additionally, as part of the District’s recently adopted 2024 PM2.5 Plan, the District has committed to further strengthen rules for residential wood burning and agricultural sources, which reduce some of the most harmful types of particulate matter, particularly where these reductions are most needed in urban, highly populated areas. Through ongoing attainment planning, the District continues to prioritize programs and strategies that reduce harmful emissions and result in public health benefits.

Indirect Source Review Rule
The District's Indirect Source Review (ISR) rule, in place since 2005, achieves combustion-related NOx and PM10 emission reductions from the construction and operation of new development projects through the incorporation of clean-air design features and on-site mitigation measures. The focus of these emissions reductions is from development-related mobile source heavy duty off-road diesel equipment and heavy duty on-road diesel trucks, which emit diesel particulate matter, one of the most potent carcinogens.

California Environmental Quality Act and Health Risk Assessments The California Environmental Quality Act (CEQA) requires public agencies to evaluate environmental impacts from a development project and all feasible alternatives or mitigation measures that can substantially reduce or avoid those impacts. Generally, the main responsibility for satisfying CEQA requirements, or “lead agency” role, falls under the responsibility of city or county planning agencies.

From a health risk perspective, land use decisions are critical to improving and preventing degradation of air quality within the San Joaquin Valley, as land use patterns greatly influence potential exposure of sensitive receptors to sources of air pollution. Under CEQA, land use agencies must evaluate the potential significance of health risks 137
2024 Annual Report on the District’s Air Toxics Program 18 associated with development projects. The District provides support to land use agencies when making air quality impact determinations by assisting in the review of health risk assessments performed for the project.

Outreach and Education
As we move forward in achieving our mission, the District will continue its ongoing efforts to educate the public about air quality,
and the significant clean air investments
and air quality progress that have been
made in the Valley.

The District’s information and
educational programs include the RealTime Air Quality Advisory Network (RAAN), Web-based Archived Air Quality
(WAAQ) System, and Healthy Air Living
Schools program.

RAAN uses real-time data from air
monitoring stations throughout the Valley
to provide hour-by-hour air quality
updates to schools and other
subscribers. WAAQS was implemented
in 2015 and takes RAAN a step further by
providing neighborhood-by-neighborhood historical air quality data for any address in the Valley air basin. Valley residents can use this information to make informed decisions and plan outdoor activities for times with the best air quality, reducing potential air quality health risks. As a high priority area of focus, the District has continued working to expand the Healthy Air Living Schools initiative to deliver an extensive set of tools and information, including the recent launch of school-based Real-Time Electronic Air-quality Displays (READ), to enable Valley schools to understand and respond to air quality conditions and protect the health of students.

Air Toxics Regulations
In addition, the District implements a variety of state, federal, and District rules reducing and regulating the emissions of toxic air pollutants. Such regulations have generated significant reductions in air toxics from a wide variety of sources, from requiring the gradual phase-out of perchloroethylene used at dry cleaners and mandating emissions controls at chrome platers, to a large number of rules aimed at reducing particulate emissions from diesel internal combustion engines.

Due to this diverse set of risk reduction efforts, approximately 14% of all air toxics in the San Joaquin Valley are now emitted from stationary sources of pollution under the direct control and regulation of the District, while 52% comes from mobile sources such as cars 138
2024 Annual Report on the District’s Air Toxics Program 19 and trucks, and the remaining 34% is emitted from area-wide sources like road dust, paints, solvents, and other consumer products (per CTI). Mobile and area-wide sources of emissions are generally under the regulatory authority of the State of California and the federal government.

Diesel Particulate Matter (DPM) Risk Reduction
CARB identified particulate matter emissions from diesel-fueled engines as a toxic air contaminant with the potential to pose a significant cancer risk to the public. Historically the cancer risk from the exhaust of diesel internal combustion engines has been determined to be far higher than the estimated cancer risk from all other sources of air pollution combined. Because of the high level of risk associated with diesel exhaust, and because of the prevalence of the engines, the State chose not to address diesel exhaust using the existing risk management guidance. Instead, the State decided to establish an advisory committee of interested parties, and developed a comprehensive risk management plan that would result in significant reductions in emissions of diesel particulate matter. CARB adopted the Risk Reduction Plan to Reduce Particulate Matter Emissions from mobile and stationary Diesel-fueled Engines.

Several of the following Air Toxic Control Measures (ATCMs) were developed as a part of ARB’s diesel exhaust risk reduction efforts, which continue to be developed. Related information is available on CARB’s ATCM website at:
https://ww2.arb.ca.gov/resources/documents/airborne-toxic-control-measures.

ATCM Portable Diesel-Fueled Engines
The purpose of the CARB adopted Portable Diesel ATCM is to protect public health by controlling particulate matter (PM) emissions from diesel fueled portable engines rated at 50 horsepower and greater operating in California. All existing portable diesel engines were required to be certified by January 1, 2010, and all new portable engines were required to meet the latest certification standards. In addition, the ATCM contains stringent diesel PM fleet standards that apply after 2010.

The latest version of the ATCM became effective on November 30, 2018 and contains stringent emissions standards and operational requirements that impact new andexisting portable diesel engines. The District has been implementing the requirements of the Portable ATCM in the review of applications for District Portable Registrations and permits for portable diesel engines. This ATCM is expected to continue to result in a substantial reduction in Valley diesel PM emissions over the next several years.

ATCM Stationary Diesel-Fueled Engines
The purpose of the CARB adopted Stationary Diesel ATCM is to protect public health by controlling particulate matter (PM) and criteria pollutant emissions from stationary diesel fueled portable engines rated at 50 horsepower and greater operating in California.

This ATCM is satisfied via Rule 4702 (Internal Combustion Engines) in combination with the District’s permitting or Permit-Exempt Equipment Registration (PEER) program.

These District programs have collectively been found by the CARB to be equivalent to the Stationary ATCM for stationary agricultural engines. This ATCM and District Rule 4702 139
2024 Annual Report on the District’s Air Toxics Program 20 are expected to continue to result in a substantial reduction in Valley diesel PM emissions over the next several years.

CARB Control Measure for In Use Off-road Diesel Vehicle Rule The purpose of the CARB adopted an off-road diesel vehicle rule is to reduce diesel PM and oxides of nitrogen (NOX) emissions from in-use (existing) off-road heavy-duty diesel vehicles. The regulation applies to self-propelled diesel-fueled vehicles that cannot be registered and licensed to drive on-road. Examples include loaders, crawler tractors, skid steers, backhoes, forklifts, and airport ground support equipment. Vehicles with engines less than 25 horsepower are exempt. The regulation is expected to reduce diesel exhaust emissions by over 1,600 tons per year statewide between 2010 and 2030.

Diesel Particulate Matter Control Measure for On-road Heavy-duty Diesel-fueled Vehicles Owned or Operated by Public Agencies and Utilities The purpose of the CARB adopted control measure will reduce emissions from on-road heavy duty vehicles over several deadlines, with the first groups of vehicles required to be in compliance by December 31, 2007. This control measure is particularly effective because it reduces diesel PM emissions in the heart of residential communities where municipal and utility vehicles frequently conduct business, and where the public is significantly impacted by diesel PM emissions.

ATCM to Limit Diesel-fueled Commercial Motor Vehicle Idling CARB initially adopted an ATCM to reduce emissions of toxics and criteria pollutants by limiting idling of new and in-use sleeper berth-equipped diesel trucks. The emission performance requirements necessitate technologies that serve as alternatives to idling the truck's main engine. The new engine requirements required 2008 and newer model year heavy- duty diesel engines to be equipped with non-programmable engine shutdown systems that automatically shut down the engine after five minutes of idling or, alternatively, meet a more stringent NOX idling emission standard. Beginning January 1, 2008, in-use truck regulations mandate that operators of both in-state and out-of-state registered sleeper berth equipped trucks to manually shut down their engine when idling more than five minutes at any location within California. Each year heavy-duty diesel truck idling contributes to hundreds of pounds of PM emissions as well as other pollutants to the Valley. The District incentive program has subsidized truck stop support equipment to reduce diesel truck idling along the main goods movement corridors. Tests conducted by the District and CARB have determined that an idling truck can consume up to a gallon of diesel fuel an hour. The idling of heavy-duty trucks, at the time of delivery, represents a high percentage of emissions around developed areas in the Valley.

ATCM for Transport Refrigeration Units
The purpose of the CARB adopted ATCM is to reduce emissions of diesel PM from Transport Refrigeration Units (TRUs). TRUs are refrigeration systems powered by diesel internal combustion engines designed to refrigerate or heat perishable products that are transported in various containers, including semi-trailers, truck vans, shipping containers, and rail cars. Although TRU engines are relatively small, ranging from 9 to 36 horsepower, significant numbers of these engines may operate at distribution centers, truck stops, and 140
2024 Annual Report on the District’s Air Toxics Program 21 other facilities, resulting in the potential for health risks to those that live and work nearby.

CARB estimated that diesel PM emissions from TRUs will be reduced by 83% by 2040.

CARB has recently developed amendments to this ATCM. Related information is available on their TRU ATCM website at https://ww2.arb.ca.gov/our-work/programs/transportrefrigeration-unit.

ATCM for Hexavalent Chromium for Decorative and Hard Chrome Plating and Chromic Acid Anodizing Facilities
The purpose of the CARB adopted ATCM is to established new, more stringent emission limitations that depend upon size and nearness to sensitive receptors, limited the use of chemical fume suppressants, and adopted new housekeeping, education, monitoring, recordkeeping, and reporting requirements.

CARB amended the ATCM in 2023 to establish enhanced best management practices (e.g. building enclosures, limits, source testing, etc.) for all chrome plating facilities using hexavalent chrome. The stated goal of the amended ATCM is eliminating toxic hexavalent chromium emissions from the chrome plating industry in California over time. The amendments phase out the use of hexavalent chromium from chrome plating operations for all new chrome plating facilities in California. The amendments went into effect January 1, 2024.

There are numerous expected benefits from the revised ATCM, including eliminating hexavalent chromium emissions from California’s chrome plating industry, reducing the potential cancer risk to individual residents and off-site workers near chrome plating facilities, and reducing occupational exposures for on-site workers.

ATCM for Perchloroethylene Emissions from Dry Cleaning Operations The purpose of the CARB adopted ATCM is to phase out the use of perchloroethylene dry cleaning machines and related equipment by January 1, 2023. In addition, the amendments will put in place revisions to the Curriculum for the Environmental Training Program for Perchloroethylene Dry Cleaning Operations (Training Curriculum). There were changes to the operational requirements for dry cleaners as well. For example, the revised ATCM requires that owners/operators maintain a spare set of gaskets on-site and that trained operators be on-site whenever the machine is operated. These amendments became effective upon final approval by the Office of Administrative Law on December 27, 2007. The District adopted the revised ATCM in 2008 by reference. In accordance with the ATCM and District Rule 7070, there are no longer any District permitted facilities that operate perchloroethylene dry cleaning equipment.

ATCM for Composite Wood Products
The purpose of the CARB approved ATCM is to reduce formaldehyde emissions from composite wood products including hardwood plywood, particleboard, medium density fiberboard, thin medium density fiberboard, and also furniture and other finished products made with composite wood products Formaldehyde is produced on a large scale worldwide. One major use includes the production of wood binding adhesives and resins.

CARB developed a modified version of the Composite Wood Product ATCM that was 141
2024 Annual Report on the District’s Air Toxics Program 22 released for a 15-day public comment period on January 31, 2008, and was approved April 18, 2008, by the Office of Administrative Law. Further amendments to this ATCM were approved in May of 2012.

ATCM for Benzene from Retail Service Stations
CARB adopted the ATCM for Emissions of Benzene from Retail Service Stations. The ATCM reflects the use of best available control technology, which requires the installation of CARB-certified Phase I and II vapor recovery control equipment at all retail service stations. The ATCM is designed to reduce benzene and total hydrocarbon emissions from uncontrolled stations by 95 percent. Figure 6 shows the trend of benzene emissions in the Valley.

Figure 7. Benzene Concentrations Trend in San Joaquin Valley (ppb, CARB Annual Toxics Monitoring)
ATCMs Adopted by the District as Regulations
• District Rule 7011: Chromium Plating And Chromic Acid Anodizing Facilities • District Rule 7012: Hexavalent Chromium - Cooling Towers • District Rule 7021: Ethylene Oxide - Sterilizers and Aerators • District Rule 7031: Dioxin - Medical Waste Incinerators • District Rule 7041: Fluorides - Phosphoric Acid Plants 142
2024 Annual Report on the District’s Air Toxics Program 23 • District Rule 7050: Asbestos - Containing Material for Surfacing Applications • District Rule 7060: Toxic Metals from Non-Ferrous Metal Melting • District Rule 7070: Perchloroethylene from Dry Cleaning Operations Other ATCMs are implemented primarily through the permitting process. These include the ATCM for Stationary Compression Ignition Engines and the ATCM for Diesel Particulate Matter from Portable Engines Rated at 50 Horsepower and Greater.

Reducing Health Risk through Enforcement Delegation
On July 1, 2008, the District began enforcing California Air Resources Board’s ATCM to Limit School Bus Idling and Idling at Schools and ATCM to Limit Diesel-Fueled Commercial Motor Vehicle Idling, during timeframes in which state funding is available to support these efforts. The purpose of these ATCMs is to reduce toxic and criteria air pollutants by limiting idling time. By enforcing these requirements in the Valley, the District is able to directly reduce public exposure from toxic emissions, especially in sensitive areas.

The District was delegated the responsibility of enforcing the U.S. EPA’s NESHAP for asbestos, a known carcinogen, and as a result performs hundreds of inspections of construction projects that have the possibility of disturbing asbestos containing materials.

By ensuring that these materials are removed and handled correctly, the probability of harmful releases of asbestos is significantly reduced.

Implementation of Federal Air Toxics Mandates
EPA has issued NESHAPs through Part 61 and Part 63 of Title 40 of the Code of Federal Regulations (CFR). The Part 61 NESHAPs were issued prior to the adoption of the Federal Clean Air Act Amendments of 1990. Those NESHAPs are specific to a particular hazardous air pollutant (HAP). Due to little activity in adopting NESHAPs, the 1990 amendments to the Federal Clean Air Act established a new procedure for developing NESHAPs. A list of 189 HAPs was established. EPA identified industries that emitted those HAPs and established a prioritized list of over 70 source categories for which Maximum Achievable Control Technology (MACT) standards would be promulgated.

These MACT standards apply to major sources of HAPs, defined as sources with emissions greater than 10 tons per year of a single HAP, or 25 tons per year of combined HAPs. Many of these sourcecategories are already subject to state and local regulation, which have traditionally been more stringent than the federal regulations. EPA has already adopted MACT standards to address the majority of the source categories identified.

In addition to the MACT standards for major sources, EPA is also required to adopt NESHAPs standards to reduce the health risk associated with area (non-major) sources of HAPs. As the result of a lawsuit, EPA was under court order to promulgate area source NESHAPs for 4 categories of sources by December 15, 2006; for 6 categories by June 15, 2007; and for 10 categories each 6 months thereafter until June 15, 2009. Similar to the MACT standards for major sources, many of the area sources subject to these standards are already subject to state and local regulation. Area source NESHAPs have 143
2024 Annual Report on the District’s Air Toxics Program 24 already been promulgated for Oil and Natural Gas Production Facilities; Polyvinyl Chloride and Copolymers Production, Primary Copper Smelting, Secondary Copper Smelting, and Primary Nonferrous Metals - Zinc, Cadmium, and Beryllium; Acrylic and Modacrylic Fibers Production, Carbon Black Production, Chemical Manufacturing: Chromium Compounds, Flexible Polyurethane Foam Production and Fabrication, Lead Acid Battery Manufacturing, and Wood Preserving; Clay Ceramics Manufacturing, Glass Manufacturing, and Secondary Nonferrous Metals Processing; Electric Arc Furnace Steelmaking Facilities; and Hospital Ethylene Oxide Sterilizers. See Appendix D for the current status of the District’s implementation of NESHAPs.

An amendment to 40 CFR part 63, subpart ZZZZ (control of HAPs from reciprocating internal combustion engines) was proposed on June 6, 2012, and was finalized by EPA on January 14, 2013. This regulation requires reductions in hazardous air pollutants from stationary internal combustion engines over the next several years, and requires significant recordkeeping and monitoring of the engines affected. The District is currently developing processes and policies to assist those facilities affected to comply with the new requirements.

Many other amendments to existing NESHAPs were finalized in 2012: Chemical Manufacturing, Hard & Decorative Chrome electroplating and HCL supplements, Polyvinyl Chloride, Nitric Acid Plants, Petroleum Refineries process heaters and flares, etc. While these NESHAPs have lesser applicability in California and the San Joaquin Valley then the engine NESHAP discussed above, the District will identify, notify, and assist those facilities affected.

In December 2021, EPA issued a decision extending Toxic Release Inventory (TRI) reporting for ethylene oxide to 29 facilities across the country. These facilities were required to begin tracking their chemical activities, releases and other waste management quantities starting in January 2022 and submit TRI data to EPA in 2023. None of these facilities are located within the San Joaquin Valley.

On July 25, 2023, EPA announced proposed updates to the Air Emissions Reporting Requirements (AERR) to improve EPA's collection of certain emissions data critical for performing air quality and risk analyses, among other regulatory and non-regulatory activities. This proposed action would allow for EPA to annually collect (starting in 2027), HAP emissions data for point sources including non-major sources. The proposed amendments would ensure that EPA has sufficient information to identify and solve air quality and exposure problems and ensure that communities have the data needed to understand significant environmental risks that may be impacting them. Due to numerous requests to extend the comment period given the complexity and length of the proposed rulemaking, EPA extended the comment period for the proposed revisions to November 17, 2023. The District is following this development and will incorporate any updates into the Integrated Toxics Program as necessary.

The District currently is delegated authority by EPA to implement and enforce NESHAPs through two mechanisms. First, all major sources of HAPs are required to obtain Title V 144
2024 Annual Report on the District’s Air Toxics Program 25 operating permits. The NESHAP requirements for these major sources are included in the Title V permits for which the District is delegated authority by EPA. Second, the District is delegated authority to implement and enforce all area source NESHAPs that are included in District Rule 4002, most recently amended on May 20, 2004. Under the District’s Air Toxics Program and federal regulations, there are several options for implementing new NESHAP requirements. These options are discussed in more detail below. The District will choose the most appropriate option for implementing each Federal standard, and will hold public workshops to obtain public input on the implementation of these additional standards.
• Straight Delegation: Accepting delegation of the federal standard as written by amending Rule 4002 or by agreeing to automatic delegation with an option of optingout for specific NESHAPs using an approach developed by the (CAPCOA); • Rule Adjustment: Proposing minor changes to the federal MACT rule that make the adjusted rule no less stringent than the federal standard; • Rule Substitution: Substituting one or more existing, new, or amended District rules for the federal standard (It should be noted that California Districts have been delegated authority for the chrome plating and dry-cleaning NESHAPs because EPA has agreed that the ATCMs for those source categories are equivalent to the NESHAPs.);
• Streamlining Multiple Applicable Requirements: Minimizing duplicative requirements by placing the more stringent emission limit or workplace practice standard on the permit along with the corresponding monitoring, recordkeeping, and reporting requirements;
• Program Substitution: Using existing programs to assure compliance with the requirements of federal standards;
• No Delegation: Using existing programs to reduce the emissions of hazardous air pollutants without delegation of federal standards.

The NESHAPs for which the District has received delegation through Rule 4002 are listed in Table E1 and Table E2 in Appendix E.

Regardless of the status and type of delegation, the District believes strongly in working with the affected sources to make them aware of the requirements in a timely manner, and then help them understand and comply with these public health protective regulations. 145
2024 Annual Report on the District’s Air Toxics Program 26 Air Dispersion Modeling
Air quality models use mathematical techniques to simulate the physical and chemical processes that affect air pollutants as they disperse and react in the atmosphere. These models form the backbone of the air toxics management process, as they are used to assess the potential exposure of the public to various toxic emissions. Using inputs of meteorological data and source parameter information such as emission rates and stack height, models predict ambient concentrations of primary pollutants that are emitted.

Models are also important to the air quality management process because they determine compliance with National and State Ambient Air Quality Standards (NAAQS/SAAQS), and other regulatory requirements such as New Source Review (NSR).

EPA Regulatory Model (AERMOD)
The American Meteorological Society/Environmental Protection Agency Regulatory Model Improvement Committee (AERMIC) was formed to introduce state-of-the-art modeling concepts into the EPA's air quality models. Through AERMIC, a modeling system, AERMOD, was developed to incorporate air dispersion based on planetary boundary layer turbulence structure and scaling concepts, including treatment of both surface and elevated sources, and both simple and complex terrain.

With the promulgation of AERMOD as the preferred air dispersion model in EPA’s Guideline on Air Quality Models (signed by the EPA Administrator on October 21, 2005 and published November 9, 2005 in the Federal Register), AERMOD is used for appropriate application as a replacement for ISCST3 since November 9, 2006.

Meteorological Data
The District makes available meteorological data from both the National Climatological Data Center (NCDC) and the Fifth-Generation Penn State/National Center for 146
2024 Annual Report on the District’s Air Toxics Program 27 Atmospheric Research Mesoscale Model (MM5). The NCDC data were collected at major airports in the San Joaquin Valley. The MM5 data were derived from a numerical model for locations in the valley where there are no airports. These locations are primarily in the western part of the Valley. All processed data is freely available for download on the District’s web page at:
https://www.valleyair.org/busind/pto/Tox_Resources/AirQualityMonitoring.htm Appendices
Appendix A: Facilities Assessed Under AB 2588 in 2024
Appendix B: Update Summary Facilities
Appendix C: Toxic Emissions Summary
Appendix D: AB 2588 District Implementation Flow Chart
Appendix E: Current Status of NESHAP Delegation
147
2024 Annual Report on the District’s Air Toxics Program A - 1
Appendix A. Facilities Assessed under AB 2588 in 2024
Appendix A includes a detailed list of the facilities assessed under AB 2588 in 2024. Table A1 Includes facilities prioritized and Table A2 Includes the facilities with completed health risk assessments.

In addition to the tables listed below, Appendix A also includes maps that visually show the locations and AB 2588 reporting status of all facilities that were assessed in 2024 by county.

Table A1. Facilities Prioritized in 2024
Region Facility ID Facility Name City Prioritization
Score
Prioritization
Category
N 645 DTE Stockton, LLC Stockton 1720 High Priority
S 3860 GMC Roofing & Paper
Products Shafter 164 High Priority
S 1810 Containment Solutions Inc. Bakersfield 111 High Priority S 9706 Scelzi Enterprises Inc. Shafter 79.8 High Priority C 2068 Eezer Products Inc. Fresno 35.8 High Priority
N 4963 Mid Valley Nut Company Hughson 35.6 High Priority C 8166 Severn Peanut Co., Inc. - dba
Ready Roast Madera 30.8 High Priority
S 1458 Kern County Sheriff Dept.

Lerdo Bakersfield 27.2 High Priority
S 9319 UTCRAS LLC Bakersfield 20.9 High Priority
N 285 Diamond Foods, LLC Stockton 16.2 High Priority
C 1049 Rutter Armey Fresno 15.7 High Priority
N 4447 Tesla Motors, Inc. Lathrop 12.2 High Priority
S 8132 Golden Valley Crematory Bakersfield 11.6 High Priority N 9671 Power Pump Plaza Lodi 8.75 Intermediate
N 9216 Turlock Powder Coating Turlock 8.7 Intermediate
S 2425 Visalia City Public Safety
Dept. Visalia 8.58 Intermediate
S 301 R B & J Industries Inc. Dinuba 8.5 Intermediate
N 9275 Ideal Environmental Products Los Banos 8.45 Intermediate N 1100 Building Materials
Manufacturing LLC Stockton 8.14 Intermediate
S 1170 Western Oilfields Supply/Rain
For Rent Bakersfield 8 Intermediate
N 5058 Pearl Crop, Inc. Linden 7.7 Intermediate
N 3812 Econtactlive, Inc. Riverbank 6.63 Intermediate
S 2987 Providence Health Care of
Lindsay Garden Lindsay 6.27 Intermediate
N 9132 Fortis Solutions Group West
LLC Merced 5.21 Intermediate
148
2024 Annual Report on the District’s Air Toxics Program A - 2
Region Facility ID Facility Name City Prioritization
Score
Prioritization
Category
S 643 Mcwane Plant And Industrial,
LLC Exeter 4.93 Intermediate
S 9971 Tulare Circle K Tulare 4.69 Intermediate
N 1324 Hughson Nut Co. (Baker
Enterprise/Ty Angle) Livingston 4.59 Intermediate
N 8163 Save Mart Supermarkets
Corporate Office Modesto 3.657 Intermediate
N 8560 2222 Sinclair Owner, LP Stockton 3.65 Intermediate S 8615 Griffith Co. Bakersfield 3.63 Intermediate
C 9491 El Centro Corner Inc. Clovis 3.4 Intermediate
S 9795 Able Development Bakersfield 3.29 Intermediate
S 2157 Bakersfield City Corp. Yard Bakersfield 3.21 Intermediate S 9670 Samco Food Stores Bakersfield 2.67 Intermediate
N 9887 Corral Hollow Petro, Inc. /
Arco Am/Pm Modesto 2.59 Intermediate
N 4179 City of Modesto Empire 2.556 Intermediate
C 9220 Madera Dp2, LLC Chowchilla 2.5 Intermediate
N 10037 Buzz Oates Enterprises II,
LLC Stockton 2.44 Intermediate
C 3219 Urology Associates of Central
CA Fresno 2.43 Intermediate
N 9840 Idil Stockton B, LLC Stockton 2.37 Intermediate
N 10038 Buzz Oates Enterprises II,
LLC Stockton 2.32 Intermediate
S 2158 Bakersfield City Fire Sta #9 Bakersfield 2.17 Intermediate N 8908 Central Valley LLC Tracy 2.07 Intermediate
C 2345 Golden State Peterbilt Fresno 2 Intermediate
S 8980 Greg's Petroleum Service Inc. Bakersfield 1.75 Intermediate N 1312 Merced Irrigation District Merced 1.73 Intermediate N 9865 7-Eleven Store #41342 Stockton 1.68 Intermediate N 1616 Foster Farms Truck Shop Livingston 1.65 Intermediate N 4441 Minturn Nut Company, Inc. Le Grand 1.57 Intermediate N 9981 American Tower Asset Sub,
LLC Dos Palos 1.55 Intermediate
C 9887 Loma Vista Market Sanger 1.4 Intermediate
S 130 Monarch Nut Co. Delano 1.4 Intermediate
C 9916 GTP Infrastructure I, LLC Madera 1.399 Intermediate S 9040 Mil Potrero Mutual Water
Company
Pine
Mountain
Club

1.38 Intermediate
C 353 Coalinga Regional Medical
Center Coalinga 1.36 Intermediate
S 3350 Cummins Pacific LLC Bakersfield 1.29 Intermediate 149
2024 Annual Report on the District’s Air Toxics Program A - 3
Region Facility ID Facility Name City Prioritization
Score
Prioritization
Category
C 9874 Sunset Center Chevron Fresno 1.26 Intermediate
N 9774 Dhanda Petroleum, Inc. Ceres 1.16 Intermediate
N 8677 Yosemite Wholesale Merced 1.13 Intermediate
N 9991 Duke Realty Limited
Partnership Lathrop 1.007 Intermediate
N 9736 Reclamation District 2030 Stockton 0.995 Exempt/Low S 637 Sorma Visalia 0.976 Exempt/Low
C 840 Millerton Lake State Rec.

Area Friant 0.891 Exempt/Low
N 9916 Sethi 76 - Dale Rd Modesto 0.879 Exempt/Low
N 6935 South San Joaquin Irrigation
District Oakdale 0.838 Exempt/Low
N 9296 Yosemite Pathology Modesto 0.817 Exempt/Low
C 9824 Beal Developments Fresno 0.81 Exempt/Low
S 9774 T-Mobile West LLC Site ID
SC13178A Strathmore 0.773 Exempt/Low
C 10029 Amazon.com Services LLC Fresno 0.714 Exempt/Low N 3439 Cal. Dept. of Water
Resources Gustine 0.586 Exempt/Low
C 9764 7-Eleven Store # 38937 Fresno 0.583 Exempt/Low
S 1265 Bakersfield City Police Dept. Bakersfield 0.525 Exempt/Low S 3300 The Geo Group Inc. McFarland 0.52 Exempt/Low
S 9871 City of Bakersfield Bakersfield 0.52 Exempt/Low
S 2617 California Water Service Co. Bakersfield 0.499 Exempt/Low N 9438 Housing Authority of
Stanislaus County Westley 0.485 Exempt/Low
S 9312 Samco Fairfax #6 Bakersfield 0.48 Exempt/Low
N 3084 City of Lathrop Lathrop 0.457 Exempt/Low
N 1918 Frank Raines Park Patterson 0.44 Exempt/Low
S 4216 Jasmine Vineyards Delano 0.425 Exempt/Low
C 10000 T-Mobile West LLC Site ID
SC08552A
Orange
Cove 0.388 Exempt/Low
N 9990 American Tower Asset Sub
LLC Merced 0.384 Exempt/Low
S 9816 New Cingular Wireless Pcs,
LLC dba AT&T Visalia 0.337 Exempt/Low
N 4454 Caltrans Modesto
Maintenance Station Modesto 0.283 Exempt/Low
C 9886 T-Mobile West LLC Site ID
SC55451C Shaver Lake 0.27 Exempt/Low
N 10014 T-Mobile West LLC Site ID
SC07840A Manteca 0.233 Exempt/Low
S 683 Delano Joint Union High
School Delano 0.219 Exempt/Low
150
2024 Annual Report on the District’s Air Toxics Program A - 4
Region Facility ID Facility Name City Prioritization
Score
Prioritization
Category
C 9857 Poonia Family Enterprises Sanger 0.213 Exempt/Low C 9420 RNDs Properties LLC Madera 0.198 Exempt/Low
N 9447 Pacific Paper Tube Inc. Stockton 0.186 Exempt/Low N 3419 City of Livingston Livingston 0.164 Exempt/Low
N 9834 5.11 Inc. Manteca 0.15 Exempt/Low
C 9145 Still Water Power LLC Hanford 0.133 Exempt/Low
S 9820 T-Mobile West LLC Site ID
SC08768A Terra Bella 0.13 Exempt/Low
C 862 Nichols Pistachio Hanford 0.129 Exempt/Low
C 9884 T-Mobile West LLC Site ID
SC08627A Coarsegold 0.109 Exempt/Low
S 9448 Sunview Cold Storage Delano 0.0864 Exempt/Low
N 3501 Oakwood Lake Water District Manteca 0.053 Exempt/Low S 9241 RPC Packing Inc. Porterville 0.0393 Exempt/Low
C 2828 City of Avenal Avenal 0.0248 Exempt/Low
N 10050 T-Mobile West LLC Site ID
SC07641A Winton 0.00884 Exempt/Low
S 9921 CXA La Paloma LLC Buttonwillow 0.00421 Exempt/Low S 9881 ET Bakersfield LLC Bakersfield 0.00183 Exempt/Low S 9825 T-Mobile West LLC Shafter 0.00113 Exempt/Low
C 9398 William Scotsman, Inc. Fresno 0.00103 Exempt/Low N 10052 T-Mobile West LLC Site ID
SC07559 Merced 0.00089 Exempt/Low
C 2933 Property58 LLC Fresno 0 Exempt/Low
C 9466 Farmers International Inc. Chowchilla 0 Exempt/Low S 309 Amanda Hergesheimer Food
Mart Strathmore 0 Exempt/Low
S 2767 Tulare County Public Works 2 mi N/O
Lindsay 0 Exempt/Low
S 3112 Tulare County Public Works Terra Bella 0 Exempt/Low S 9252 Delaney & Ahlf Diesel
Service Bakersfield 0 Exempt/Low
S 9729 Pixley Public Utility District Pixley 0 Exempt/Low S 9821 T-Mobile West LLC Site ID
SC08567A Exeter 0 Exempt/Low
151
2024 Annual Report on the District’s Air Toxics Program A - 5
Table A2. Facilities with Health Risk Assessments Performed in 2024 Region Facility ID Facility Name City Cancer
Score
Acute
Score
Chronic
Score
Risk
Category
N 1252 Foster Food
Products Livingston 9.77 0.14 0.05 Intermediate
S 1135 Aera Energy LLC Kern
County 8.99 0.26 0.09 Intermediate
S 2581 Frontier California
Inc. Taft 8.20 0.00 0.00 Intermediate
C 8266 Farewell Funeral
Service Fresno 6.05 0.51 0.61 Intermediate
C 598 Guardian Industries,
LLC Kingsburg 5.15 0.03 0.16 Intermediate
N 3332 Gilton Resource
Recovery Modesto 4.12 0.18 0.02 Intermediate
C 265 Chapel of The Light Fresno 3.88 0.86 0.24 Intermediate S 3451 Bakersfield Marriot Bakersfield 2.37 0.00 0.00 Intermediate S 1128 Chevron USA Inc. Kern
County 2.28 0.10 0.08 Intermediate
N 2369 Arrow Infrastructure
Holding LA LLC Stockton 1.69 0.09 0.04 Intermediate
S 7407 Davita Bakersfield
Dialysis Bakersfield 0.60 0.00 0.00 Exempt/Low
N 1660
Joseph Gallo
Cheese Company
LP
Atwater 0.51 0.04 0.00 Exempt/Low
C 7547 City of Hanford -
Water Utilities Hanford 0.50 0.00 0.00 Exempt/Low
152
2024 Annual Report on the District’s Air Toxics Program A - 6
Figure A1. Map of Facilities Assessed in 2024 for Fresno County 153
2024 Annual Report on the District’s Air Toxics Program A - 7
Figure A2. Map of Facilities Assessed in 2024 for Kern County 154
2024 Annual Report on the District’s Air Toxics Program A - 8
Figure A3. Map of Facilities Assessed in 2024 for Kings County 155
2024 Annual Report on the District’s Air Toxics Program A - 9
Figure A4. Map of Facilities Assessed in 2024 for Madera County 156
2024 Annual Report on the District’s Air Toxics Program A - 10
Figure A5. Map of Facilities Assessed in 2024 for Merced County 157
2024 Annual Report on the District’s Air Toxics Program A - 11
Figure A6. Map of Facilities Assessed in 2024 for San Joaquin County 158
2024 Annual Report on the District’s Air Toxics Program A - 12
Figure A7. Map of Facilities Assessed in 2024 for Stanislaus County 159
2024 Annual Report on the District’s Air Toxics Program A - 13
Figure A8. Map of Facilities Assessed in 2024 for Tulare County 160
2024 Annual Report on the District’s Air Toxics Program B - 1
Appendix B. Update Summary Facilities Evaluated
Appendix B includes facilities that were re-evaluated as an update summary project.

Table B1. Update Summary Facilities Assessed in 2024
Region Facility ID Facility Name City Reinstatement
Required
N 9021 American Honda Motor Co. Inc. Stockton Yes
C 3839 Avenal Regional Landfill Avenal Yes
S 7534 Bakersfield City School District Bakersfield Yes C 7745 Central California Blood Center Fresno Yes
C 7547 City of Hanford - Water Utilities Hanford Yes
C 5982 City of Mendota Mendota Yes
S 7266 City of Tulare Tulare Yes
C 1333 County of Fresno Facility Services Fresno Yes
S 2033 Elk Company of Texas, LLC Shafter Yes
C 6659 FedEx Freight Kettleman City Yes
S 7276 Gem Discovery Plaza Bakersfield Yes
C 4245 Glaxo Smith Kline Consumer Brands Fresno Yes
S 1610 Granite Construction Co. Bakersfield Yes
N 3415 Kaiser Foundation Health Plan Stockton Yes
C 709 Kaiser Permanente Med Center Fresno Yes
C 3210 Kings County Animal Control Hanford Yes
N 4248 Level 3 Communications LLC Modesto Yes
N 4407 Macerich Vintage Faire Mall LP Modesto Yes
N 1647 Martin Marietta Ca A&P, LLC - Merced HMA Merced Yes N 829 Nustar Terminals Ops Partnership LP Stockton Yes
C 3909 Saladino's Fresno Yes
S 1372 Sentinel Peak Resources Ca LLC Bakersfield Yes
C 1077 SFPP, L.P. Fresno Yes
N 845 Tesoro Logistics Operations LLC Stockton Yes
C 4181 T-Mobile USA Inc. Fresno Yes
N 1088 Valley Crematory Tracy Yes
C 7421 5th Appellate Court of California Fresno No
N 4860 640 Hegenberger - Heinz Tracy No
N 3979 AA & Bob Allen, Inc. Stockton No
C 8211 Advanced Diagnostic Testing Center Fresno No
S 2220 Adventist Health Bakersfield Bakersfield No
C 2187 Adventist Health Reedley Reedley No
C 1121 Aera Energy LLC Fresno County No
S 33 Alon Bakersfield Refining Bakersfield No
161
2024 Annual Report on the District’s Air Toxics Program B - 2
Region Facility ID Facility Name City Reinstatement
Required
S 34 Alon Bakersfield Refining Bakersfield No
S 3303 Alon Bakersfield Refining Bakersfield No
S 6809 Alpaugh Community Services District Alpaugh No
N 8881 Amazon.com Services, LCC - Oak4 Tracy No
N 8857 Amazon.com Services, LLC - Oak3 Patterson No
N 4460 Ambulatory Surgery Center of Stockton Stockton No C 8713 American Tower Asset Sub, LLC Lemoore No
C 8715 American Tower Asset Sub, LLC Parlier No
C 8716 American Tower Asset Sub, LLC Fresno No
C 8717 American Tower Asset Sub, LLC Caruthers No
N 8982 American Tower Asset Sub, LLC Oakdale No
S 8478 American Tower Asset Sub, LLC Farmersville No
N 8916 American Tower Delaware Corporation Tracy No
N 8998 American Tower Management, LLC Stockton No
S 8371 American Towers Asset Sub, LLC Bakersfield No
C 8605 American Towers LLC Madera No
N 8983 American Towers LLC Delhi No
N 8987 American Towers LLC Dos Palos No
N 8988 American Towers LLC Patterson No
S 8369 American Towers LLC Bakersfield No
C 8718 American Towers LLC Mendota No
N 8984 American Towers LLC Modesto No
N 8650 Americold Modesto No
N 8129 Amir Development Manteca No
N 9145 Anberry Transitional Care Center LLC Merced No
N 8870 Anderson Industrial Engines Ca., Inc. Modesto No N 9225 Army & Air Force Exchange Service Lathrop No
S 4182 Arvin Community Services District Arvin No
N 1110 AT&T Corp. Manteca No
C 3904 Azenta Us, Inc. Fresno No
S 7488 Bahamas Properties LLC Bakersfield No
C 3431 Baker Manock & Jensen PC Fresno No
S 859 Bakersfield Behavioral Healthcare Hospital Bakersfield No S 2825 Bakersfield City C/O CWS Bakersfield No
S 3306 Bakersfield City Fire Sta. #13 Bakersfield No
S 3081 Bakersfield City Fire Sta. #2 Bakersfield No
S 3421 Bakersfield City of Bakersfield No
S 3103 Bakersfield City Wastewater #3 Bakersfield No
162
2024 Annual Report on the District’s Air Toxics Program B - 3
Region Facility ID Facility Name City Reinstatement
Required
S 2843 Bakersfield City Wood Site Bakersfield No
S 3963 Bakersfield Endoscopy Center Bakersfield No
C 7104 Bakman Water Company Fresno No
C 7603 Bakman Water Company Madera No
N 7967 Bass Pro Shops Manteca No
N 6172 Bcore Canal Ca LLC Stockton No
C 111 Belmont Memorial Park Fresno No
S 7549 Beneficial State Bank Porterville No
S 1246 Berry Petroleum Company LLC Kern County No
S 1328 Berry Petroleum Company LLC Mckittrick No
S 2265 Berry Petroleum Company LLC Kern County No
S 3585 Berry Petroleum Company LLC Kern County No
N 4237 Bloss Memorial Healthcare Dist. Atwater No
N 8081 BNSF Railway Company - Morman Yard Stockton No
C 3284 Brickyard Business Park Assoc. Inc. Madera No
S 7527 Building X, LLC Bakersfield No
N 3581 Bullfrog Marina Stockton No
S 8108 C & J Well Services, LLC Bakersfield No
S 4214 Calgren Renewable Fuels Pixley No
C 1081 Caliber Collision Center Fresno No
C 1247 Caliber Collision Center Fresno No
C 218 California Army National Guard Fresno No
N 8121 California Army National Guard Stockton No
C 3275 California Natural Color Fresno No
C 3775 California Power Holdings LLC Chowchilla No
C 4046 California State Dept. of Justice Fresno No
C 8157 California Water Service Co. Selma No
S 8112 California Water Service Co. Bakersfield No
C 5736 California Water Service Company Selma No
C 7347 California Water Service Company Selma No
C 7902 California Water Service Company Selma No
C 8542 California Water Service Company Selma No
C 8276 California Water Service Company-Station Selma No S 4135 CARQUEST Auto Parts Bakersfield No
C 8677 Caruthers Community Services District Caruthers No C 236 Caruthers Raisin Packing Co. Caruthers No
S 6621 CBCC Pain Medicine And Surgery Center Bakersfield No S 3971 Centennial Center Bakersfield No
163
2024 Annual Report on the District’s Air Toxics Program B - 4
Region Facility ID Facility Name City Reinstatement
Required
C 2804 Central California Endoscopy Center LP Fresno No N 8177 Central Valley Limited Liability Company Stockton No N 4347 CenturyLink Communications Inc. Stockton No
S 3690 CenturyLink Communications Inc. Tipton No
C 261 Certainteed LLC Chowchilla No
S 8167 Charter Communications Lamont No
S 8467 Charter Communications Bakersfield No
N 8819 Charter Communications Inc. Escalon No
S 3296 Charter Communications Inc. Bakersfield No
S 6677 Charter Communications Inc. Porterville No
N 199 Chevron USA Products Company Tracy No
C 317 Chooljian Bros Packing Co. Sanger No
N 8152 City And County of San Francisco Tracy No
S 4169 City of Arvin Arvin No
N 4726 City of Atwater Atwater No
S 7014 City of Bakersfield Bakersfield No
S 7273 City of Bakersfield Bakersfield No
S 7511 City of Bakersfield Bakersfield No
N 4970 City of Ceres Ceres No
N 4972 City of Ceres Ceres No
N 8731 City of Ceres Ceres No
N 8876 City of Ceres Ceres No
N 8878 City of Ceres Ceres No
N 8532 City of Ceres Fire Station #4 Ceres No
C 8610 City of Chowchilla Chowchilla No
C 3011 City of Clovis Clovis No
C 3332 City of Clovis Clovis No
C 3595 City of Clovis Clovis No
C 3626 City of Clovis Clovis No
C 3667 City of Clovis Clovis No
C 7636 City of Clovis Clovis No
C 7647 City of Clovis Clovis No
C 7519 City of Clovis Clovis No
S 3663 City of Delano Delano No
S 3665 City of Delano Delano No
S 6479 City of Delano Delano No
S 8362 City of Delano Delano No
S 3657 City of Dinuba Dinuba No
164
2024 Annual Report on the District’s Air Toxics Program B - 5
Region Facility ID Facility Name City Reinstatement
Required
S 7545 City of Exeter Exeter No
S 7544 City of Farmersville Farmersville No
C 6910 City of Fowler (Well No. 7) Fowler No
C 6909 City of Fowler (Well No. 8) Fowler No
C 3616 City of Fresno Fresno No
C 3617 City of Fresno Fresno No
C 5883 City of Fresno Fresno No
C 6969 City of Fresno Fresno No
C 7368 City of Fresno Fresno No
C 7857 City of Fresno - Water Division Fresno No
C 3852 City of Fresno (Solid Waste Mgt. Div.) Fresno No C 3203 City of Fresno Water Division Fresno No
C 3256 City of Fresno Water Division Fresno No
C 3257 City of Fresno Water Division Fresno No
C 3260 City of Fresno Water Division Fresno No
C 3261 City of Fresno Water Division Fresno No
C 3263 City of Fresno Water Division Fresno No
C 3267 City of Fresno Water Division Fresno No
C 3270 City of Fresno Water Division Fresno No
C 8430 City of Fresno Water Division Fresno No
C 8431 City of Fresno Water Division Fresno No
C 8503 City of Fresno Water Division Fresno No
C 8429 City of Fresno Water Division Fresno No
C 521 City of Fresno, DPU Fresno No
N 4550 City of Gustine Gustine No
N 4616 City of Gustine Gustine No
C 2849 City of Hanford Hanford No
C 5999 City of Hanford - Water Utilities Hanford No
C 7817 City of Hanford- Water Utilities Hanford No
N 4006 City of Hughson Hughson No
N 5079 City of Hughson Hughson No
C 8058 City of Kerman Kerman No
C 4355 City of Kingsburg Kingsburg No
N 3083 City of Lathrop Lathrop No
N 3460 City of Lathrop Lathrop No
N 7183 City of Lathrop Lathrop No
N 7231 City of Lathrop Lathrop No
N 7720 City of Lathrop Lathrop No
165
2024 Annual Report on the District’s Air Toxics Program B - 6
Region Facility ID Facility Name City Reinstatement
Required
N 6234 City of Livingston Livingston No
N 7521 City of Livingston Livingston No
N 8149 City of Livingston Livingston No
N 9282 City of Livingston Livingston No
N 4645 City of Lodi Lodi No
N 7524 City of Lodi Public Works Department Lodi No
N 4466 City of Lodi Station #5 Lodi No
C 3369 City of Madera Madera No
C 7487 City of Madera Police Department Madera No
N 3877 City of Manteca Manteca No
N 4555 City of Manteca Manteca No
N 8952 City of Manteca Manteca No
N 7401 City of Manteca Public Works Dept. Manteca No
N 8848 City of Manteca Fire Department Manteca No
N 5982 City of Manteca, Public Works Department Manteca No N 7298 City of Manteca, Public Works Dept. Manteca No
S 8191 City of McFarland McFarland No
C 3914 City of Mendota Mendota No
N 4302 City of Merced Merced No
N 4524 City of Merced Merced No
N 4528 City of Merced Merced No
N 4529 City of Merced Merced No
N 3166 City of Modesto Modesto No
N 6637 City of Modesto Fire Department Modesto No
N 7487 City of Modesto Fire Department Modesto No
N 7790 City of Modesto Water Department Modesto No
N 3993 City of Modesto, Compost Facility SVJAPCD No
N 4890 City of Newman Newman No
N 4955 City of Newman Newman No
N 4152 City of Oakdale Oakdale No
N 4160 City of Oakdale Oakdale No
N 4739 City of Oakdale Oakdale No
N 4871 City of Oakdale Oakdale No
N 7598 City of Oakdale Oakdale No
N 7896 City of Oakdale Oakdale No
C 3489 City of Parlier Parlier No
N 1829 City of Patterson Patterson No
N 7124 City of Patterson Patterson No
166
2024 Annual Report on the District’s Air Toxics Program B - 7
Region Facility ID Facility Name City Reinstatement
Required
N 7337 City of Patterson Patterson No
N 7342 City of Patterson Patterson No
N 7343 City of Patterson Patterson No
N 7344 City of Patterson Patterson No
N 7345 City of Patterson Patterson No
N 7740 City of Patterson Patterson No
C 3024 City of Reedley Reedley No
N 4437 City of Riverbank Riverbank No
N 4865 City of Riverbank Riverbank No
N 7736 City of Riverbank Riverbank No
N 8098 City of Riverbank Riverbank No
C 3392 City of San Joaquin San Joaquin No
C 7669 City of Sanger Sanger No
C 8302 City of Sanger Sanger No
C 8407 City of Sanger Sanger No
C 7543 City of Selma Selma No
S 3701 City of Shafter Shafter No
S 3915 City of Shafter Shafter No
S 8775 City of Shafter Shafter No
S 3364 City of Shafter Shafter No
N 4899 City of Stockton Stockton No
N 7673 City of Stockton Stockton No
N 8935 City of Stockton Stockton No
N 8936 City of Stockton Stockton No
N 8937 City of Stockton Stockton No
N 8938 City of Stockton Stockton No
N 4476 City of Stockton Municipal Utilities Stockton No N 4900 City of Stockton, Fire Station #12 Stockton No
N 4648 City of Stockton, Municipal Utilities Stockton No N 7515 City of Stockton, Municipal Utilities Stockton No N 4250 City of Tracy Tracy No
N 8055 City of Tracy Tracy No
N 4835 City of Tracy (Linne Reservoir District) Tracy No S 3554 City of Tulare Tulare No
S 6714 City of Tulare Tulare No
S 8348 City of Tulare Fire Station #61 Tulare No
N 8704 City of Turlock Turlock No
N 3669 City of Turlock Water Control Turlock No
167
2024 Annual Report on the District’s Air Toxics Program B - 8
Region Facility ID Facility Name City Reinstatement
Required
S 3316 City of Visalia Visalia No
S 4277 City of Wasco Wasco No
S 6769 City of Wasco Wasco No
S 6735 City of Woodlake Woodlake No
N 3583 City Tower Group LLC Modesto No
C 3926 Clear Channel Communications Fresno No
C 345 Clovis Community Hospital Clovis No
C 5821 Clovis Unified School District (Cart) Clovis No
C 3897 Clovis Veterans Memorial District Clovis No
N 5846 Coastal Pacific Food Distributors Stockton No
C 8604 Comcast Cable Mendota No
C 2937 Comcast Cable Communications Inc. Fresno No
C 3516 Comcast Cable Communications Inc. Fresno No
N 7394 Comcast Cable Communications Inc. Merced No
S 3650 Comcast Cable Communications Inc. Tulare No
N 7154 Comcast Cable Communications, Inc. Lodi No
S 7807 Community Action Partnership of Kern Bakersfield No C 3797 Community Subacute & Transitional Center Fresno No N 1976 Conagra Foods Oakdale No
S 7322 Con-Fab California LLC Shafter No
N 4251 Consolidated Emergency Dispatch Modesto No
C 3903 County of Fresno Fresno No
C 4091 County of Fresno C/O CSA No. 10-A Clovis No
C 1547 County of Fresno Internal Services Fresno No
S 3502 County of Kern Bakersfield No
C 8700 County of Kings Hanford No
N 5371 County of San Joaquin Tracy No
S 3717 County of Tulare Visalia No
S 1609 County of Tulare Facilities Visalia No
N 7432 Covenant Village of Turlock Turlock No
S 4257 Crestwood Behavioral Health Center Bakersfield No N 3531 Crossroads Commerce Center Owners'
Assoc.

Lathrop No
C 3072 Cumulus Radio Corp. Fresno No
S 3842 Cypress Mental Health Center Visalia No
S 2741 Cypress Rehab Hospital Visalia No
N 2392 Dameron Hospital Stockton No
N 8267 Dave Wilson Nursery, Inc. Ripon No
168
2024 Annual Report on the District’s Air Toxics Program B - 9
Region Facility ID Facility Name City Reinstatement
Required
N 1626 Del Monte Foods Modesto Plant 1 Modesto No
C 6912 Del Rey Community Services District Del Rey No
N 4719 Delhi County Water District Delhi No
N 5034 Delhi County Water District Delhi No
N 2395 Delta Packing Co. of Lodi, Inc. Lodi No
S 3020 Dept. Water Resources-Devils Den Bakersfield No
S 8683 DIRECTV Bakersfield No
N 8057 Dollar Tree Distribution, Inc. Stockton No
N 7178 Doubletree Hotel Modesto Modesto No
S 3917 DP Cal Corporate Plaza LP, A Delaware LI Bakersfield No S 3199 DP Tower I LP Bakersfield No
S 5242 Dr. G S Pandya Porterville No
N 5121 Dr. Patel - Karan Investments Salida No
N 3765 Drill Tech Drilling And Shoring Inc. Stockton No N 704 Dynatect Ro-Lab Inc. Tracy No
C 447 E & J Gallo Winery Fresno No
N 1237 E & J Gallo Winery Livingston No
N 2232 E & J Gallo Winery Modesto No
C 3944 Eli Lilly And Company Fresno No
S 1380 Encompass Health Rehabilitation Hospital Bakersfield No S 4630 Equilon Enterprises LLC Bakersfield No
S 7615 Family Health Care Network Porterville No
N 4712 Federal Aviation Administration Merced No
N 1246 Fineline Industries, LLC Merced No
N 6830 Fineline Industries, LLC Merced No
N 1904 Foam Fabricators, Inc. Modesto No
C 1406 Foster Farms, Belgravia Plant Fresno No
N 8119 Franklin Templeton Companies LLC Stockton No
C 7600 Fresenius Medical Care North America Fresno No
N 6437 Freshpoint Central California Turlock No
C 7799 Fresno Community Hospital & Medical Ctr. Oakhurst No C 1622 Fresno County Build Maintenance Div. Fresno No
C 8924 Fresno Kingston Bay Investors, LLC Fresno No
C 539 Fresno Valves & Castings, Inc. Selma No
C 2191 Frontier California Inc. San Joaquin No
S 3150 Frontier California Inc. Strathmore No
C 2269 Frontier California Inc. Corcoran No
C 2276 Frontier California Inc. Sanger No
169
2024 Annual Report on the District’s Air Toxics Program B - 10
Region Facility ID Facility Name City Reinstatement
Required
N 3210 Frontier California Inc. Linden No
C 3289 Gap, Inc. Fresno No
N 964 George Reed Inc. Clements No
N 1695 GHC of Anberry, LLC Atwater No
C 3761 GHC of Fresno LLC Fresno No
S 3726 Global Elastomeric Products Inc. Bakersfield No
S 7235 Gogo LLC Arvin No
S 8071 Golden Living Center - Shafter Shafter No
N 8703 GPT Properties Trust / The RMR Group
LLC
Stockton No
S 7858 Grade 6 Oil, LLC - KRH Bakersfield No
S 7875 Greenfield County Water District Greenfield No
N 9207 Greenwood Motor Lines dba R + L Carriers Ceres No N 314 H. J. Heinz Company, L.P. Escalon No
S 6509 Hathaway LLC Bakersfield No
N 7266 Health & Wellness Surgery Center LP Turlock No
C 8827 Healthcare Center of Fresno Fresno No
C 817 Henry Company LLC-Fresno Fresno No
N 1207 Hilltop Ranch Ballico No
C 3169 Home Depot #0663 Fresno No
C 3138 Home Depot #0664 Clovis No
N 4959 Home Depot #1022 Stockton No
C 4014 Home Depot #1073 Hanford No
C 4139 Home Depot #1086 Fresno No
C 4220 Home Depot #1088 Madera No
N 3930 Home Depot #6601 Modesto No
S 2981 Home Depot #6615 Visalia No
N 4015 Home Depot #6618 Merced No
S 6635 Home Depot #6946 Tulare No
N 7485 Home Depot #8427 Los Banos No
C 4363 Home Depot #8529 Selma No
N 7997 Home Depot Corporation #5641 Tracy No
N 9307 Hospice House Stockton No
S 7685 Houchin Blood Bank Bakersfield No
S 8125 Houchin Community Blood Bank Bakersfield No
N 2282 Hunt & Sons Inc. Ceres No
S 1509 Hunter Edison Oil Development, L.P Kern County No S 1329 Hunter Edison Oil Development, L.P. Bakersfield No 170
2024 Annual Report on the District’s Air Toxics Program B - 11
Region Facility ID Facility Name City Reinstatement
Required
C 3623 Inland Star Warehouse Fresno No
N 7336 In-N-Out Burger Lathrop No
C 8705 Ireit Fresno El Paseo, LLC Fresno No
N 8855 Joaquin Bear LLC Stockton No
N 5093 John Jones Water Treatment Plant Tracy No
C 692 John's Body Shop Fresno No
C 1626 Judicial Council of California - AOC Fresno No
C 8723 Judicial Council of California/Admin. Hanford No N 9179 Judicial Council of California-JCC 24-G1 Los Banos No S 6470 KBAK-TV Bakersfield No
C 3543 Kerman Telephone Company Kerman No
S 15 Kern County General Services Bakersfield No
S 7265 Kern County Hospital Authority Bakersfield No
S 3839 Kern County Public Health Dept. Bakersfield No
N 4710 Keyes Community Services District Keyes No
S 638 Kings Petroleum LLC dba Don Rose Oil Visalia No
C 7680 Kings River Commodities Laton No
S 5217 Knight Transportation Inc. Tulare No
C 8454 Kochergen Farms Composting Inc. Avenal No
S 3874 Kovacevich 5 Farms Delano No
C 8630 Kw Fro, LLC Fresno No
S 8620 Lamont Public Utilities District Lamont No
S 7452 Lamont Public Utility District Lamont No
S 8573 Lamont Public Utility District Lamont No
S 525 Land O' Lakes Inc. Tulare No
N 3261 Lathrop, City Of Lathrop No
C 3117 Level 3 Communications LLC Fresno No
C 3690 Level 3 Communications LLC Hanford No
C 3706 Level 3 Communications LLC Fresno No
C 3746 Level 3 Communications LLC Chowchilla No
N 4384 Level 3 Communications LLC Merced No
N 4393 Level 3 Communications LLC Stockton No
S 3541 Level 3 Communications LLC Bakersfield No
S 3738 Level 3 Communications LLC Dinuba No
S 3740 Level 3 Communications LLC Tulare No
N 8256 Linden County Water District Linden No
C 779 Lion Raisins, Inc. Selma No
N 4238 Lodi Gas Storage LLC Acampo No
171
2024 Annual Report on the District’s Air Toxics Program B - 12
Region Facility ID Facility Name City Reinstatement
Required
N 1050 Lodi Memorial Hospital West Lodi No
N 8546 Lodi Unified School District Lodi No
C 7576 Lowe's HIW Inc. Madera No
C 7585 Lowe's HIW Inc. Hanford No
N 4440 Lowe's HIW Inc. Modesto No
N 7678 Lowe's HIW Inc. Stockton No
S 3659 Lowe's HIW Inc. Bakersfield No
S 4158 Lowe's HIW Inc. Visalia No
S 6933 Lowe's HIW Inc. Bakersfield No
S 7058 Lowe's HIW Inc. Visalia No
S 7175 Lowe's HIW Inc. Porterville No
C 4279 Lowe's HIW, Inc. Clovis No
N 4694 Lowe's HIW, Inc. Stockton No
N 5129 Lowe's HIW, Inc. Lodi No
N 7527 Lowe's HIW, Inc. Turlock No
C 4198 M.L. Street Properties, A Joint Venture Fresno No C 7118 Madera Ambulatory Surgery Center Madera No
C 3785 Madera County Madera No
C 3323 Madera County Engineering Dept. Madera No
C 3324 Madera County Engineering Dept. Madera No
C 2378 Madera County Service Area #1 Coarsegold No
C 7135 Madera Valley Water Co. Madera No
N 3168 Major Sysco Food Services, Inc. Modesto No
C 4305 Malaga Power, LLC Fresno No
N 7900 MCI Stockton No
N 2679 MCI International Lodi No
N 8013 McLane Foodservice Distribution Tracy No
C 3007 Mennonite Brethren Homes, Inc. Reedley No
N 7880 Merced Co. Dept. of Pw/Building Services Atwater No N 1654 Merced County Animal Control Atwater No
S 6744 Mesa Verde CCF Bakersfield No
S 39 Midstream Energy Partners (USA) LLC Tupman No
S 8843 Mil Potrero Mutual Water Co. Pine Mtn Club No
S 8430 Millennium Surgery Center, Inc. Bakersfield No
C 847 Modern Welding Fresno No
N 2052 Modesto Irrigation District Modesto No
N 3233 Modesto Irrigation District Modesto No
N 4940 Modesto Irrigation District Ripon No
172
2024 Annual Report on the District’s Air Toxics Program B - 13
Region Facility ID Facility Name City Reinstatement
Required
C 3594 Monte Verdi Estates Clovis No
N 2055 Monte Vista Farming Company Denair No
C 3929 MRP San Joaquin Energy, LLC Lemoore No
C 4140 MRP San Joaquin Energy, LLC Hanford No
N 4597 MRP San Joaquin Energy, LLC Tracy No
S 91 Mt Poso Co. Generation Co. LLC Bakersfield No
S 3337 NDS Inc. Owned By Norma Group
Americas Lindsay No
S 8506 New Cingular Wireless Pcs LLC dba AT&T Porterville No C 8570 New Madera Courthouse, JCC/AOC Madera No
C 8761 Noble Credit Union Fresno No
N 7396 Noble Healthcare At Home Inc. Modesto No
N 2697 Northern California Power Lodi No
N 583 Northern California Power Agency Lodi No
S 3486 Nusil Technology LLC Bakersfield No
N 5041 Oakdale Irrigation District Oakdale No
N 4759 O'Connor Woods Stockton No
N 3869 O'Connor Woods Housing
Corp./Meadowood Stockton No
N 9017 Omnicare Pharmacy Lodi No
C 3663 Oremor of Fresno, LLC Fresno No
N 9041 Owens & Minor Tracy No
N 8120 Ozark Automotive Distributors Inc. Stockton No
C 3642 Pacific Bell Telephone Co. (dba AT&T Ca) Fresno No C 1643 Pacific Bell Telephone Co. (dba AT&T Ca) Fresno No C 1652 Pacific Bell Telephone Co. (dba AT&T Ca) Clovis No C 1657 Pacific Bell Telephone Co. (dba AT&T Ca) Hanford No C 1666 Pacific Bell Telephone Co. (dba AT&T Ca) Madera No C 1668 Pacific Bell Telephone Co. (dba AT&T Ca) Fresno No C 1669 Pacific Bell Telephone Co. (dba AT&T Ca) Fresno No C 1670 Pacific Bell Telephone Co. (dba AT&T Ca) Fresno No C 1672 Pacific Bell Telephone Co. (dba AT&T Ca) Mendota No N 2412 Pacific Bell Telephone Co. (dba AT&T Ca) Stockton No N 2862 Pacific Bell Telephone Co. (dba AT&T Ca) Hughson No N 2864 Pacific Bell Telephone Co. (dba AT&T Ca) Salida No N 2865 Pacific Bell Telephone Co. (dba AT&T Ca) Ceres No N 2869 Pacific Bell Telephone Co. (dba AT&T Ca) Oakdale No N 2871 Pacific Bell Telephone Co. (dba AT&T Ca) Merced No N 2872 Pacific Bell Telephone Co. (dba AT&T Ca) Atwater No 173
2024 Annual Report on the District’s Air Toxics Program B - 14
Region Facility ID Facility Name City Reinstatement
Required
N 3695 Pacific Bell Telephone Co. (dba AT&T Ca) Stockton No S 1157 Pacific Bell Telephone Co. (dba AT&T Ca) Lamont No S 1159 Pacific Bell Telephone Co. (dba AT&T Ca) Bakersfield No S 1161 Pacific Bell Telephone Co. (dba AT&T Ca) Arvin No S 1168 Pacific Bell Telephone Co. (dba AT&T Ca) Wasco No S 1169 Pacific Bell Telephone Co. (dba AT&T Ca) Bakersfield No S 1171 Pacific Bell Telephone Co. (dba AT&T Ca) Delano No S 2477 Pacific Bell Telephone Co. (dba AT&T Ca) Porterville No S 671 Pacific Bell Telephone Co. dba AT&T Ca Visalia No S 1162 Pacific Bell Telephone Co. dba AT&T Ca Bakersfield No S 1163 Pacific Bell Telephone Co. dba AT&T Ca Bakersfield No S 1165 Pacific Bell Telephone Co. dba AT&T Ca Bakersfield No N 9013 Pacific Coast Producers Lodi No
N 9014 Pacific Coast Producers Lodi No
C 8529 Pacific Gas & Electric Shaver Lake No
C 7089 Pacific Gas & Electric (Bldg. B) Fresno No
N 9171 Pacific Gas & Electric Company Stockton No
S 1335 Pacific Pipeline System LLC Taft No
C 4022 Pacifica Senior Living - Fresno Fresno No
S 892 Pactiv LLC Bakersfield No
C 7220 Panoche Energy Center LLC Firebaugh No
S 6898 Parkview Julian Convalescent Hospital Bakersfield No S 7884 Parmar Bakersfield No
C 8523 Patrick W Geiger Fresno No
N 7785 PDC Properties Stockton No
N 7365 Pelican Renewables LLC Stockton No
S 4056 Pena's Disposal Cutler No
S 8448 Pixley Biogas LLC Pixley No
S 6534 Pixley Cogen Partners Pixley No
N 1128 Port City Operating Company LLC Stockton No
N 4211 Prologis Tracy No
N 4346 Qwest Communications Corporation Atwater No
N 4912 Recology Blossom Valley Organics Vernalis No
S 2905 Recology Blossom Valley Organics - South Lamont No C 1820 Rio Bravo Fresno Fresno No
N 9088 Ripon Fire District Ripon No
N 7463 River Surgical Center Modesto No
N 8052 Riverbank Unified School District Riverbank No
174
2024 Annual Report on the District’s Air Toxics Program B - 15
Region Facility ID Facility Name City Reinstatement
Required
S 1325 Ruiz Food Products Inc. Dinuba No
N 8004 Sacramento Area Sewer District Thornton No
N 7976 Safeway Inc. Tracy No
C 2505 Saint Agnes Medical Center Fresno No
N 7933 San Joaquin County Stockton No
N 9209 San Joaquin County Stockton No
N 7929 San Joaquin County Office of Education Stockton No N 4677 San Joaquin County Public Health Service Stockton No N 9057 San Joaquin Regional Rail Commission Stockton No N 4715 San Luis Water District Santa Nella No
N 4716 San Luis Water District Santa Nella No
N 7164 San Tomo Inc. Stockton No
C 7969 Sanger Unified School District Sanger No
S 1203 Saputo Cheese USA Inc. Tulare No
S 3885 Scripps Media Inc. Bakersfield No
C 1089 Sealed Air Corporation Madera No
S 2692 Sequoia Surgery Center LLC Visalia No
C 8511 Shaw/Blythe L.P. Fresno No
C 3108 Sierra Vista Realty LLC Clovis No
S 4212 South Kern Industrial Center LLC Taft No
N 7185 South San Joaquin Irrigation District Lathrop No N 8801 South San Joaquin Irrigation District Manteca No N 8900 South San Joaquin Irrigation District Manteca No S 1792 Southern Calif Gas Co. Mettler No
S 6629 Spanish Radio Group Bakersfield No
C 4018 Sprint Communications Company LP Fresno No
N 8842 St Francis Yacht Club Stockton No
N 9158 Stanislaus County Modesto No
N 8702 Stanislaus County Office of Education Modesto No N 1680 Stanislaus Food Products Modesto No
N 4239 Stanislaus Surgical Hospital Modesto No
C 2371 State Compensation Ins Fund Fresno No
S 8252 State of Ca Admin Office of The Courts Porterville No N 4541 State of California - Dept. of Justice Ripon No
N 8781 State of California Dept. Of Lodi No
C 8186 State of California Dept. of Transportation Fresno No S 7583 Stinson Stationers Bakersfield No
S 8457 Stockdale Annex Mutual Water Co. Bakersfield No
175
2024 Annual Report on the District’s Air Toxics Program B - 16
Region Facility ID Facility Name City Reinstatement
Required
N 8049 Stockton Unified School District Stockton No
C 4015 Summit Surgical Fresno No
S 5730 Sun Pacific Shippers LP Maricopa Bakersfield No
N 4996 Sutter Valley Hospitals Tracy No
N 2022 Sutter Valley Hospitals dba Memorial Med Modesto No N 7410 Synagro West, Inc. dba Central Valley
Compost Dos Palos No
N 7377 Tara Park Waste Water (City of Manteca) Manteca No S 953 TDG Operations LLC Porterville No
S 4 Tehachapi-Cummings Water Dist. Tejon Ranch No
C 8011 Telecare Corporation Sanger No
S 4078 The Home Depot Porterville No
N 3962 The Home Depot #0662 Stockton No
N 4750 The Home Depot #1001 Turlock No
N 7272 The Home Depot #1842 Riverbank No
N 7263 The Home Depot #6947 Ceres No
N 8718 The Office of Migrant Svc (Dept. of Housing) Lodi No S 7512 The Padre Hotel Bakersfield No
C 7781 The Payroll People Fresno No
C 2053 The Ponderosa Telephone Co. O'Neals No
S 8117 The Spine And Orthopedic Center Bakersfield No
S 3852 TRC-MRC 2, LLC C/O Majestic
Management Lebec No
S 44 TRICOR Refining LLC Bakersfield No
S 3914 TS Leasing Operations Inc. Bakersfield No
S 3026 Tulare City Water Division Tulare No
S 3820 Tulare Co. Resource Mgmt. Agency Bldg.

Services Div. Visalia No
S 8835 Tulare Nursing & Rehabilitation Center Tulare No N 2246 Turlock Irrigation District Turlock No
N 3299 Turlock Irrigation District Modesto No
N 2250 Turlock Memorial Park Turlock No
S 8885 UC Davis Animal Health & Food Safety Lab Tulare No S 1431 Union Cemetery Association Bakersfield No
S 7872 Union Surgery Center Bakersfield No
N 5055 University of California Merced Merced No
N 4946 University of California, Merced Atwater No
N 4749 University Surgical & Diagnostic Center Merced No C 7624 Univision Communications Inc. Fresno No
176
2024 Annual Report on the District’s Air Toxics Program B - 17
Region Facility ID Facility Name City Reinstatement
Required
C 8487 Unwired Broadband Inc. Fresno No
S 3781 Us Army Corps of Engineers Lemon Cove No
C 4223 USGP Fresno IRS LLC C/O Manco Abbott
Inc. Fresno No
C 2902 Valley Children's Hospital Madera No
S 6544 Valley Strong Credit Union Bakersfield No
S 8412 Valley Strong Credit Union Bakersfield No
S 729 Veolia WTS USA Inc. Bakersfield No
S 4278 Verizon Wireless Keene No
N 4560 Verizon Wireless - Stockton MSC Stockton No
C 3352 Verizon Wireless - Weber Ave/Fresno MSC Fresno No S 6693 Verizon Wireless (Mesa Marin Raceway) Bakersfield No C 7610 Verizon Wireless (Villa Avenue) Clovis No
C 8176 Veterans Home of California, Fresno Fresno No
C 8564 Vie-Del Company Fresno No
S 1892 Visalia Community Hospital Visalia No
S 3894 Visalia Unified School District Visalia No
S 3895 Visalia Unified School District Visalia No
C 4078 Vision Care Center Fresno No
S 363 Vulcan Materials Co., Western Div. Bakersfield No C 8067 Walmart Pharmacy Distribution Center Hanford No
S 7647 Wal-Mart Store #1574 Bakersfield No
N 5881 Walmart Store No 1554 Stockton No
N 8252 Walmart Store No. 1840 Manteca No
N 8007 Walmart Store No. 5710 Modesto No
S 5290 Wal-Mart Stores East LP Porterville No
C 7479 Walmart Supercenter #4238 Sanger No
N 7172 Walnut Energy Center Authority Turlock No
C 3844 Wellhead Power Panoche, LLC. Firebaugh No
C 657 West Island Cotton Growers Inc. Lemoore No
S 350 West Kern Water District Fellows No
S 352 West Kern Water District Taft No
S 5294 West Kern Water District Kern County No
C 7798 Westlake Hardware, Inc. Fresno No
C 2897 Willow Creek Healthcare Center Clovis No
N 5367 WinCo Foods Ceres No
N 4908 WinCo Foods #21 Modesto No
S 7749 Wood Industries Co. Visalia No
177
2024 Annual Report on the District’s Air Toxics Program B - 18
Region Facility ID Facility Name City Reinstatement
Required
N 8911 YRC Freight Inc. Tracy No
178
2024 Annual Report on the District’s Air ToxicsProgram
C - 1
Appendix C. Toxics Emissions Summary
Emissions for eight counties of San Joaquin Valley from the latest California Air Resources Board California Toxics Inventory (CTI).

Table C1. Toxic Emissions Summary
Pollutant CTI (tons/yr)
Acetaldehyde 3,512
Diesel Particulate Matter 2,520
Formaldehyde 2,318
Benzene 1,020
Perchloroethylene 448
1,3-Butadiene 269
Methylene Chloride 247
PAHs 238
Manganese 217
Acrolein 153
p-Dichlorobenzene 130
Styrene 96
Trichloroethylene 46
Chromium 34
Lead 28
Nickel 18
Acrylonitrile 7
Vinyl Chloride 7
Arsenic 5
Cadmium 3
Mercury 2
Chloroform 2
Ethylene Oxide 0
Ethylene Dichloride 0
Beryllium 0
Carbon Tetrachloride 0
Dioxins/Benzofurans 0
Chromium, Hexavalent 0
179
2024 Annual Report on the District’s Air ToxicsProgram
D - 1
Appendix D. AB 2588 District Implementation Flow Chart
180
2024 Annual Report on the District’s Air ToxicsProgram
E - 1
Appendix E. Current Status of NESHAP Delegation
National Emission Standards for Hazardous Air Pollutants (NESHAP) for which authority has been delegated to the District are included in District Rule 4002. This rule incorporates the NESHAPs from Part 61, Chapter I, Subchapter C, Title 40, Code of Federal Regulations (Table E.1), and the NESHAPs for Source Categories from Part 63, Chapter I, Subchapter C, Title 40, Code of Federal Regulations (Table E.2).

Table E1. District Delegated NESHAPs from Part 61, Chapter I, Subchapter C, Title 40, Code of Federal Regulations.

Subpart Description
A General Provisions
C National Emission Standard for Beryllium
D National Emission Standard for Beryllium Rocket Motor Firing E National Emission Standard for Mercury
F National Emission Standard for Vinyl Chloride
J National Emission Standard for Equipment Leaks (Fugitive Emission Sources) of Benzene
L National Emission Standard for Benzene Emissions from Coke By-Product Recovery Plants
M National Emission Standard for Asbestos
N National Emission Standard for Inorganic Arsenic Emissions from Glass Manufacturing Plants
O National Emission Standard for Inorganic Arsenic Emissions from Primary Copper Smelters
P National Emission Standard for Inorganic Arsenic Emissions from Arsenic Trioxide and Metallic Arsenic Production Facilities
V National Emission Standard for Equipment Leaks (Fugitive Emission Sources) Y National Emission Standard for Benzene Emissions from Benzene Storage Vessels BB National Emission Standard for Benzene Emissions from Benzene Transfer Operations FF National Emission Standard for Benzene Waste Operations 181
2024 Annual Report on the District’s Air ToxicsProgram
E - 2
Table E2. District Delegated NESHAPs from Part 63, Chapter I, Subchapter C, Title 40, Code of Federal Regulations.

Subpart Description
A General Provisions
F-I National Emission Standards for Organic Hazardous Air Pollutants From the Synthetic Organic Chemical Manufacturing Industry
J National Emission Standards for Hazardous Air Pollutants from Polyvinyl Chloride and Copolymers Production
L National Emission Standards for Coke Oven Batteries
R National Emission Standards for Gasoline Distribution Facilities (Bulk Gasoline Terminals and Pipeline Breakout Stations)
S National Emission Standards for Hazardous Air Pollutants from the Pulp and Paper Industry
T National Emission Standards for Halogenated Solvent Cleaning (except §63.462 - Batch cold cleaning machine standards)
U National Emission Standards for Hazardous Air Pollutant Emissions: Group I Polymers and Resins
W National Emission Standards for Hazardous Air Pollutants for Epoxy Resins Production and Non-Nylon Polyamides Production
X National Emission Standards for Hazardous Air Pollutants from Secondary Lead Smelting
Y
National Emission Standards for Marine Tank Vessel Loading Operations AA National Emission Standards for Hazardous Air Pollutants From Phosphoric Acid Manufacturing Plants
AA National Emission Standards for Hazardous Air Pollutants from Phosphoric Acid Manufacturing Plants
BB National Emission Standards for Hazardous Air Pollutants from Phosphate Fertilizers Production Plants
CC National Emission Standards for Hazardous Air Pollutants from Petroleum Refineries DD National Emission Standards for Hazardous Air Pollutants from Off-Site Waste and Recovery Operations
EE National Emission Standards for Magnetic Tape Manufacturing Operations GG National Emission Standards for Aerospace Manufacturing and Rework Facilities HH National Emission Standards for Hazardous Air Pollutants from Oil and Natural Gas Production Facilities
II National Emission Standards for Shipbuilding and Ship Repair (Surface Coating) JJ National Emission Standards for Wood Furniture Manufacturing Operations KK National Emission Standards for the Printing and Publishing Industry LL National Emission Standards for Hazardous Air Pollutants for Primary Aluminum Reduction Plants
MM
National Emission Standards for Hazardous Air Pollutants from Chemical Recovery Combustion Sources at Kraft, Soda, Sulfite, and Stand-Alone Semi-chemical Pulp Mills
YY National Emission Standards for Hazardous Air Pollutants: Generic Maximum Achievable Control Technology (Generic MACT)
CCC National Emission Standards for Hazardous Air Pollutants for Steel Pickling--HCl Process Facilities and Hydrochloric Acid Regeneration Plants DDD National Emission Standards for Hazardous Air Pollutants for Mineral Wool Production
GGG National Emission Standards for Hazardous Air Pollutants from Pharmaceutical Production
HHH National Emission Standards for Hazardous Air Pollutants from Natural Gas Transmission and Storage Facilities
182
2024 Annual Report on the District’s Air ToxicsProgram
E - 3
Subpart Description
III National Emission Standards for Hazardous Air Pollutants for Flexible Polyurethane Foam Production
JJJ National Emission Standards for Hazardous Air Pollutant Emissions: Group IV Polymers and Resins
LLL National Emission Standards for Hazardous Air Pollutants for Source Categories; Portland Cement Manufacturing Industry
MMM National Emission Standards for Hazardous Air Pollutants: Pesticide Active Ingredient Production
NNN National Emission Standards for Hazardous Air Pollutants for Source Categories; Wool Fiberglass Manufacturing
OOO National Emission Standards for Hazardous Air Pollutant Emissions: Manufacture of Amino/Phenolic Resins
PPP National Emission Standards for Hazardous Air Pollutants for Polyether Polyols Production
QQQ National Emission Standards for Hazardous Air Pollutants from Primary Copper Smelting
RRR National Emission Standards for Hazardous Air Pollutants for Secondary Aluminum Production
TTT National Emission Standards for Hazardous Air Pollutants for Primary Lead Smelting UUU National Emission Standards for Hazardous Air Pollutants from Petroleum Refineries:

Catalytic Cracking Units, Catalytic Reforming Units, and Sulfur Recovery Units VVV National Emission Standards for Hazardous Air Pollutants: Publicly Owned Treatment Works
XXX National Emission Standards for Hazardous Air Pollutants for Ferroalloys Production:

Ferromanganese and Silicomanganese
AAAA National Emission Standards for Hazardous Air Pollutants from Municipal Solid Waste Landfills
CCCC National Emission Standards for Hazardous Air Pollutants from Manufacturing of Nutritional Yeast
EEEE National Emission Standards for Hazardous Air Pollutants from Organic Liquids Distribution (Non-Gasoline)
FFFF National Emission Standards for Hazardous Air Pollutants from Miscellaneous Organic Chemical Manufacturing
GGGG National Emission Standards for Hazardous Air Pollutants from Solvent Extraction for Vegetable Oil Production
HHHH National Emission Standards for Hazardous Air Pollutants from Wet- Formed Fiberglass Mat Production
JJJJ National Emission Standards for Hazardous Air Pollutants from Paper and Other Web Coating
KKKK National Emission Standards for Hazardous Air Pollutants from Surface Coating of Metal Cans
MMMM National Emission Standards for Hazardous Air Pollutants from Surface Coating of Miscellaneous Metal Parts and Products
NNNN National Emission Standards for Hazardous Air Pollutants from Surface Coating of Large Appliances
OOOO National Emission Standards for Hazardous Air Pollutants from Printing, Coating, and Dyeing of Fabrics and Other Textiles
PPPP National Emission Standards for Hazardous Air Pollutants from Surface Coating of Plastic Parts and Products
QQQQ National Emission Standards for Hazardous Air Pollutants from Surface Coating of Wood Building Products
183
2024 Annual Report on the District’s Air ToxicsProgram
E - 4
Subpart Description
RRRR National Emission Standards for Hazardous Air Pollutants from Surface Coating of Metal Furniture
SSSS National Emission Standards for Hazardous Air Pollutants from Surface Coating of Metal Coil
TTTT National Emission Standards for Hazardous Air Pollutants from Leather Finishing Operations
UUUU National Emission Standards for Hazardous Air Pollutants from Cellulose Product Manufacturing
VVVV National Emission Standards for Hazardous Air Pollutants from Boat Manufacturing WWWW National Emission Standards for Hazardous Air Pollutants from Reinforced Plastic Composites Production
XXXX National Emission Standards for Hazardous Air Pollutants from f Rubber Tire Manufacturing
YYYY National Emission Standards for Hazardous Air Pollutants from Stationary Combustion Turbines
AAAAA National Emission Standards for Hazardous Air Pollutants from Lime Manufacturing Plants
BBBBB National Emission Standards for Hazardous Air Pollutants from Semiconductor Manufacturing
CCCCC National Emission Standards for Hazardous Air Pollutants from Coke Ovens:

Pushing, Quenching, and Battery Stacks
EEEEE National Emission Standards for Hazardous Air Pollutants from Iron and Steel Foundries
FFFFF National Emission Standards for Hazardous Air Pollutants from Integrated Iron and Steel Manufacturing
GGGGG National Emission Standards for Hazardous Air Pollutants from Site Remediation HHHHH National Emission Standards for Hazardous Air Pollutants from Miscellaneous Coating Manufacturing
IIIII National Emission Standards for Hazardous Air Pollutants from Mercury Emissions from Mercury Cell Chlor-Alkali Plants
JJJJJ National Emission Standards for Hazardous Air Pollutants from Brick and Structural Clay Products Manufacturing
KKKKK National Emission Standards for Hazardous Air Pollutants from Clay Ceramics Manufacturing
LLLLL National Emission Standards for Hazardous Air Pollutants from Asphalt Processing and Asphalt Roofing Manufacturing
MMMMM National Emission Standards for Hazardous Air Pollutants from Flexible Polyurethane Foam Fabrication Operations
PPPPP National Emission Standards for Hazardous Air Pollutants from Engine Test Cells/Stands
QQQQQ National Emission Standards for Hazardous Air Pollutants from Friction Materials Manufacturing Facilities
RRRRR National Emission Standards for Hazardous Air Pollutants from Taconite Iron Ore Processing
SSSSS National Emission Standards for Hazardous Air Pollutants from Refractory Products Manufacturing
TTTTT National Emission Standards for Hazardous Air Pollutants from Primary Magnesium Refining
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Hughson City CouncilMarch 10, 2025

Hughson City Council
March 10, 2025