Agenda packet — Hughson City Council, June 23, 2025

City Council Agenda June 23, 2025
1 1863572-2

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, JUNE 23, 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
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
City Council Agenda June 23, 2025
2 1863572-2
INVOCATION: Hughson Ministerial Association

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 Special Meeting of May 27, 2025.

3.2: Approval of the Warrants.

3.3: Approval of the Regional Solid Waste Disposal Plan Memorandum of Understanding (MOU) between the City of Hughson and Stanislaus County.

3.4: Approval of the Measure L Master Funding Agreement with the Stanislaus Council of Governments.

3.5: Approval of the Appropriations Limit for Fiscal Year 2025-26.

3.6: Direction to File the Annual Reports for Fiscal Year 2025-26 for the Special Assessment Districts in the City of Hughson, and Declaration of the City’s Intent to Levy and Collect Assessments for Fiscal Year 2025-26 for the Special Assessment Districts.

4. UNFINISHED BUSINESS: NONE.

5. PUBLIC HEARING: NONE.

6. NEW BUSINESS:

6.1: Appointing One Candidate to the Planning Commission.

6.2: Approval of the City of Hughson’s Fiscal Year 2025-26 Final Budget.

7. CORRESPONDENCE: NONE.

City Council Agenda June 23, 2025
3 1863572-2

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:

9.1: CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION (Paragraph (1) of subdivision (d) of Section 54956.9) Name of case: Souza et al. v.

CalPERS; Court of Appeal Case No. C099861

10. ADJOURNMENT:

The next City Council meeting is scheduled for July 14, 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:

June 23 • Economic Development Committee Meeting, Hughson City Hall, 4:30PM

AFFIDAVIT OF POSTING
Date: June 20, 2025 Time: 10:00AM
Name: Ashton Gose Title: City Clerk
City Council Agenda June 23, 2025
4 1863572-2
June 23 • City Council Meeting, City Council Chambers/YouTube Live Stream, 6:00PM June 27 • Park After Dark – Sports Night, Starn Park, 7:00PM July 4 • City Hall Closed
July 8 • Parks, Recreation and Entertainment Commission Meeting, City Council Chambers, 6:00PM
Meeting Date: June 23, 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 Special Meeting of May 27, 2025.

CITY COUNCIL AGENDA ITEM NO. 3.1
SECTION 3: CONSENT CALENDAR
City Council Minutes May 27, 2025
1 MINUTES
City of Hughson

CITY COUNCIL SPECIAL MEETING
Hughson City Hall – 7018 Pine Street
Hughson, California
TUESDAY, MAY 27, 2025 – 6:00 P.M.

CALL TO ORDER: Mayor Goerge Carr
ROLL CALL:

Present: Mayor George Carr
Mayor Pro Tem Randy Crooker
Councilmember Alan McFadon
Councilmember Susana Vasquez (6:05 PM)
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
Brock Dias, Chief of Hughson Police Services
________________________________________________________________

1. PUBLIC BUSINESS FROM THE FLOOR (No Action Taken):

Luis Arroyo requested a park within city limits be dedicated to the late Hughson resident Dinella Hutsell.

2. PRESENTATIONS: NONE.

HUGHSON CITY COUNCIL
City Council Minutes May 27, 2025
2 3. CONSENT CALENDAR:

3.1: Approval of the Minutes of the Regular Meeting of May 12, 2025.

3.2: Approval of the Warrants.

3.3: Reject a Claim for Damages – Date of Occurrence April 22, 2025.

3.4: Approval of the Intergovernmental Cooperation Agreement for the Stanislaus Urban County Community Development Block Grant (CDBG) Program, for the period October 1, 2026, to September 30, 2029.

3.5: Approval of the HOME Investment Partnerships Program Consortium Agreement, for the period October 1, 2026, to September 30, 2029.

CARR/McFADON 5-0-0-0 motion passes to approve the Consent Calendar, 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: NONE.

6. NEW BUSINESS:

6.1: Acceptance of the Fiscal Year 2023-24 City of Hughson Audited Annual Financial Report.

Director Weimer presented the staff report on this item.

Mayor Carr opened public comment at 6:14PM. There was no public comment. Mayor Carr closed public comment at 6:14PM.

STRAIN/VASQUEZ 5-0-0-0 motion passes to accept the Fiscal Year 2023-24 City of Hughson Audited Annual Financial Report, as presented, with the following roll call vote:

CROOKER VASQUEZ STRAIN McFADON CARR

AYE AYE AYE AYE AYE
City Council Minutes May 27, 2025
3 6.2: Consider a Request from the Stanislaus Regional Housing Authority for a Letter in Support of the Conversion of 12 units in the City of Hughson to go from Public Housing to Project-Based Vouchers and Authorize the Mayor to Execute the Letter.

City Manager Romo presented the staff report on this item.

Mayor Carr opened public comment at 6:18PM. There was no public comment. Mayor Carr closed public comment at 6:18PM.

CARR/STRAIN 5-0-0-0 motion passes to approve the request from the Stanislaus Regional Housing Authority for a letter in support of the conversion of 12 units in the City of Hughson to go from Public Housing to Project-Based Vouchers and authorize the Mayor to execute the letter, with the following roll call vote:

CROOKER VASQUEZ STRAIN McFADON CARR

AYE AYE AYE AYE AYE

7. CORRESPONDENCE: NONE.

8. COMMENTS:

8.1: Staff Reports and/or Comments:

City Manager Romo provided an update regarding the SASA Audit. She also informed the Council that she will be attending the CEDAC meeting to discuss and review the budget increase for the City’s SR911 services.

Director Weimer informed the Council that the new Fiscal Year Budget will be presented at a future meeting. She also attended a SASA subcommittee Budget meeting.

Director Jauregui provided an update regarding Public Works Appreciation Week. She also provided a reminder regarding Park After Dark starting June 6, 2025.

8.2: Council Member/Mayor Comments
Councilmember McFadon attended two Public Works Appreciation events.

Councilmember Vasquez attended two Public Works Appreciation events. She also attended the end of year mentoring event. She attended the Laying of the Wreath on May 26, 2025. She also acknowledged that she wants to raise awareness of motor vehicle accidents within City limits.

City Council Minutes May 27, 2025
4 Councilmember Strain attended two Public Works Appreciation events. She attended the Baseball Parade in downtown Hughson. She thanked Hughson Police Services for their hard work.

Mayor Pro Tem Crooker attended the Section Championship game for Hughson High School Baseball. He also attended Laying of the Wreath on May 26, 2025.

Mayor Carr thanked Chief Dias for updated golf cart information he provided to the public.

9. ADJOURNMENT:

VASQUEZ/STRAIN 5-0-0-0 motion passes to adjourn May 27, 2025, meeting at 6:35PM, 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
Meeting Date: June 23, 2025
Subject: Approval of Warrants Register
Presented By: Kim Weimer, Director of Finance
Approved By: _________________________
Dominique Romo, City Manager
Recommended Council Action:

Approve the Warrants Register as presented.

Background and Overview:

The warrantsregister presented to the City Council is a listing of all of the expenditures paid from May 21, 2025, through June 19, 2025.

Fiscal Impact:

There are reductions in various funds for payment of expenses.

CITY COUNCIL AGENDA ITEM NO. 3.2
SECTION 3: CONSENT CALENDAR
6/19/2025 12:43:21 PM Page 1 of 8
Check Report
Hughson By Check Number
Date Range: 05/21/2025 - 06/19/2025
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
01420 CALIFORNIA STATE DISBURSEMENT UNIT 05/28/2025 Regular 0.00 40.12 59469 INV0013524 Invoice 05/21/2025 INCOME WITHHOLDING FOR CHILD SUPP… 0.00 40.12 **Void** 05/29/2025 Regular 0.00 0.00 59470
**Void** 05/29/2025 Regular 0.00 0.00 59471
**Void** 05/29/2025 Regular 0.00 0.00 59472
**Void** 05/29/2025 Regular 0.00 0.00 59473
**Void** 05/29/2025 Regular 0.00 0.00 59474
**Void** 05/29/2025 Regular 0.00 0.00 59475
**Void** 05/29/2025 Regular 0.00 0.00 59476
**Void** 05/29/2025 Regular 0.00 0.00 59477
**Void** 05/29/2025 Regular 0.00 0.00 59478
**Void** 05/29/2025 Regular 0.00 0.00 59479
**Void** 05/29/2025 Regular 0.00 0.00 59480
**Void** 05/29/2025 Regular 0.00 0.00 59481
**Void** 05/29/2025 Regular 0.00 0.00 59482
**Void** 05/29/2025 Regular 0.00 0.00 59483
**Void** 05/29/2025 Regular 0.00 0.00 59484
**Void** 05/29/2025 Regular 0.00 0.00 59485
**Void** 05/29/2025 Regular 0.00 0.00 59486
**Void** 05/29/2025 Regular 0.00 0.00 59487
**Void** 05/29/2025 Regular 0.00 0.00 59488
**Void** 05/29/2025 Regular 0.00 0.00 59489
**Void** 05/29/2025 Regular 0.00 0.00 59490
**Void** 05/29/2025 Regular 0.00 0.00 59491
**Void** 05/29/2025 Regular 0.00 0.00 59492
**Void** 05/29/2025 Regular 0.00 0.00 59493
**Void** 05/29/2025 Regular 0.00 0.00 59494
**Void** 05/29/2025 Regular 0.00 0.00 59495
**Void** 05/29/2025 Regular 0.00 0.00 59496
**Void** 05/29/2025 Regular 0.00 0.00 59497
**Void** 05/29/2025 Regular 0.00 0.00 59498
**Void** 05/29/2025 Regular 0.00 0.00 59499
00016 ABS DIRECT INC 05/29/2025 Regular 0.00 1,257.82 59500 139534 Invoice 05/09/2025 BILL PRINTING- MAY 0.00 1,257.82 01603 Amazon Capital Services, Inc. 05/29/2025 Regular 0.00 653.02 59501 141K-4N4K-6796 Invoice 05/13/2025 Office Supplies 0.00 99.64 1KW7-YGXH-RVXP Invoice 05/19/2025 Office Supplies 0.00 426.92 1TLP-MRF4-FXL1 Invoice 04/11/2025 stud finder/ desk speakers 0.00 105.05 1XG6-NH17-6TVM Invoice 05/13/2025 PAD - Wellness Wonderland 0.00 21.41 01954 American Underground 05/29/2025 Regular 0.00 766.95 59502 INV0013542 Invoice 05/23/2025 Refund of hydrant meter deposit minus us… 0.00 766.95 02052 Anuvu Operations LLC 05/29/2025 Regular 0.00 475.00 59503 P440124281841 Invoice 05/23/2025 The Sandlot Movie 0.00 475.00 00822 BlueTriton Brands Inc 05/29/2025 Regular 0.00 107.93 59504 15D6703905050 Invoice 04/28/2025 Water for City Hall 0.00 107.93 01260 CARLA JAUREGUI 05/29/2025 Regular 0.00 371.88 59505 INV0013539 Invoice 05/28/2025 Employee Appreciation PW lunch 0.00 371.88 02054 Cencal Mechanical Heating & Air 05/29/2025 Regular 0.00 -321.14 59506 Check Report Date Range: 05/21/2025 - 06/19/2025
6/19/2025 12:43:21 PM Page 2 of 8
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 02054 Cencal Mechanical Heating & Air 05/29/2025 Regular 0.00 321.14 59506 INV0013541 Invoice 05/23/2025 Refund of permit per applicants request 0.00 321.14 00302 CITY OF WATERFORD 05/29/2025 Regular 0.00 2,989.08 59507 April 2025 Invoice 05/28/2025 Code Enforcement Officer - April 0.00 2,989.08 00332 CONDOR EARTH TECHNOLOGIES 05/29/2025 Regular 0.00 1,348.45 59508 92093 Invoice 04/30/2025 FY24-27 MS4 Storm Water Support 0.00 1,348.45 01570 CSG Consultants 05/29/2025 Regular 0.00 8,305.00 59509 61191 Invoice 05/09/2025 Professional Services 3/29/25 - 4/25/25 0.00 7,191.00 B250378 Invoice 04/01/2025 Building Plan Review Services 0.00 296.00 B250531 Invoice 05/01/2025 Building Plan Review Services 0.00 703.00 F250268 Invoice 05/01/2025 Fire Plan Review 0.00 115.00 01969 Dominique Romo 05/29/2025 Regular 0.00 786.50 59510 INV0013540 Invoice 05/22/2025 Employee Appreciation Golf Event & PW … 0.00 786.50 00448 ELITE IRON FENCING 05/29/2025 Regular 0.00 14,950.00 59511 12878 Invoice 03/21/2025 pickle ball court fence 0.00 14,375.00 12878. Invoice 05/22/2025 parkwood pickle ball fence 0.00 575.00 00464 EZ NETWORK SYSTEMS, INC. 05/29/2025 Regular 0.00 14,500.10 59512 45773 Invoice 04/10/2025 SCADA Workstations 0.00 6,361.55 45848 Invoice 05/27/2025 IT SERVICES 0.00 1,665.50
TS45950 Invoice 05/27/2025 IT SERVICES 0.00 6,473.05
01322 GOSE, ASHTON 05/29/2025 Regular 0.00 90.93 59513
INV0013535 Invoice 05/27/2025 Public Works Appreciation Community Ev… 0.00 90.93 00614 HUGHSON FARM SUPPLY 05/29/2025 Regular 0.00 2,430.35 59514 H521935 Invoice 04/02/2025 Hughson farm DW/WW Blanket 0.00 51.29 H522002 Invoice 05/15/2025 hughson farm Blanket PO 0.00 110.93 H522017 Invoice 04/02/2025 Hughson farm DW/WW Blanket 0.00 72.75 H522198 Invoice 05/15/2025 hughson farm Blanket PO 0.00 66.85 H522453 Invoice 05/15/2025 hughson farm Blanket PO 0.00 74.42 H522465 Invoice 05/15/2025 hughson farm Blanket PO 0.00 5.16 H522518 Invoice 04/07/2025 Hughson farm DW/WW Blanket 0.00 53.91 H522757 Invoice 05/15/2025 hughson farm Blanket PO 0.00 14.02 H522758 Credit Memo 05/15/2025 hughson farm Blanket PO 0.00 -14.02 H523067 Invoice 05/15/2025 hughson farm Blanket PO 0.00 50.24 H523079 Invoice 04/11/2025 Hughson farm DW/WW Blanket 0.00 121.93 H523087 Credit Memo 04/11/2025 Hughson farm DW/WW Blanket 0.00 -103.61 H523338 Invoice 05/15/2025 hughson farm Blanket PO 0.00 263.22 H523445 Invoice 05/15/2025 hughson farm Blanket PO 0.00 70.43 H523591 Invoice 04/16/2025 Hughson farm DW/WW Blanket 0.00 43.13 H523645 Invoice 05/15/2025 hughson farm Blanket PO 0.00 34.12 H523649 Invoice 05/15/2025 hughson farm Blanket PO 0.00 81.95 H523662 Invoice 05/15/2025 hughson farm Blanket PO 0.00 66.85 H523740 Invoice 05/15/2025 hughson farm Blanket PO 0.00 7.55 H524211 Invoice 05/15/2025 hughson farm Blanket PO 0.00 56.08 H524212 Invoice 05/15/2025 hughson farm Blanket PO 0.00 118.69 H524366 Invoice 05/15/2025 hughson farm Blanket PO 0.00 59.04 H524495 Invoice 05/15/2025 hughson farm Blanket PO 0.00 60.37 H524597 Invoice 04/25/2025 Hughson farm DW/WW Blanket 0.00 42.49 H524868 Invoice 04/28/2025 power equipment 0.00 1,022.56 01583 Hunt & Sons, Inc. 05/29/2025 Regular 0.00 5,513.13 59515 473871 Invoice 05/08/2025 unleaded fuel blanket 0.00 1,425.28 473871. Invoice 05/08/2025 unleadead fuel blanket PO 0.00 834.47 476494 Invoice 05/14/2025 off road diesel 0.00 3,253.38 00659 J.B. Anderson Land Use Planning 05/29/2025 Regular 0.00 4,282.50 59516 Check Report Date Range: 05/21/2025 - 06/19/2025
6/19/2025 12:43:21 PM Page 3 of 8
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 112 Invoice 05/01/2025 Multiple Projects 0.00 4,282.50
02032 James Mejia 05/29/2025 Regular 0.00 60.00 59517
INV0013538 Invoice 05/19/2025 Water Distriibution II Cert. 0.00 60.00 00824 NEUMILLER & BEARDSLEE 05/29/2025 Regular 0.00 25,158.62 59518 351275 Invoice 12/11/2024 Planning and Building 0.00 7,556.92 353134 Invoice 04/07/2025 Personnel Matters 0.00 1,170.00 353135 Invoice 04/07/2025 General Administration 0.00 6,103.20 353748 Invoice 05/12/2025 Personnel Matters 0.00 3,640.00 353749 Invoice 05/12/2025 General Administration 0.00 6,688.50 01885 RecruitGigs 05/29/2025 Regular 0.00 1,020.00 59519 71813 Invoice 05/28/2025 Extra Help - PW 0.00 1,020.00
00972 SAFE-T-LITE 05/29/2025 Regular 0.00 876.25 59520
403368 Invoice 04/01/2025 santa fe Channelizers 0.00 876.25 01607 Scott N. Kivel 05/29/2025 Regular 0.00 7,851.18 59521 INV0013536 Invoice 02/03/2025 Services Rendered 12/3/24 - 1/30/25 0.00 4,869.70 INV0013537 Invoice 03/19/2025 Services Rendered 2/1/25 - 2/28/25 0.00 2,981.48 01599 SMILE BUSINESS PRODUCTS, INC 05/29/2025 Regular 0.00 169.51 59522 1279638 Invoice 05/22/2025 COPIES 0.00 169.51
01455 State Controller Departmental Accounting Office05/29/2025 Regular 0.00 36.96 59523 FTB-00008010 Invoice 05/07/2025 FTB Offsets 2024 0.00 36.96 01149 TURLOCK IRRIGATION DIST. 05/29/2025 Regular 0.00 30,511.05 59524 INV0013543 Invoice 05/28/2025 ELECTRIC 0.00 30,511.05
01161 UNITED RENTALS 05/29/2025 Regular 0.00 2,582.07 59525 247237868-001 Invoice 04/29/2025 barricade rental 0.00 2,582.07 00005 United Site Services of California, Inc. 05/29/2025 Regular 0.00 80.78 59526 114-14055441 Invoice 04/30/2025 Fence Rental - April 25 0.00 80.78 01176 USA BLUE BOOK 05/29/2025 Regular 0.00 336.18 59527 INV00707325 Invoice 05/09/2025 reagent / sample tests 0.00 336.18 01594 Valley Water Collaborative 05/29/2025 Regular 0.00 1,926.49 59528 0524Me Invoice 05/15/2025 Request for Contribution Statement - 2024… 0.00 1,926.49 01216 WEST TURLOCK SUBBASIN GRO 05/29/2025 Regular 0.00 14,886.37 59529 2024-GSP Invoice 11/01/2024 Grant Cost Sharing Contribution & Dues 0.00 14,886.37 00878 CASH 06/03/2025 Regular 0.00 166.55 59530
INV0013579 Invoice 06/03/2025 Correct a deposit 0.00 166.55 00049 ALLIED ADMINISTRATORS 06/05/2025 Regular 0.00 2,428.93 59531 INV0013584 Invoice 07/01/2025 DELTA DENTAL - July 0.00 2,428.93 01603 Amazon Capital Services, Inc. 06/05/2025 Regular 0.00 565.23 59532 19MM-NHXT-3K… Invoice 06/02/2025 restroom trash cans 0.00 188.75 1CL1-JJQP-1KXR Credit Memo 05/08/2025 Trash cans 0.00 -53.93 1D9W-1XNK-H3T9 Invoice 05/30/2025 rest room trash cans 0.00 161.79 1K7G-Q9FX-WL6Y Invoice 05/08/2025 Business Prime Annual Membership Fee 0.00 376.48 1TJ6-MGD9-YWCJ Credit Memo 05/06/2025 Trash cans 0.00 -53.93 1Y37-1XM1-YPK1 Credit Memo 05/06/2025 Trash cans 0.00 -53.93 01538 Colonial Life 06/05/2025 Regular 0.00 190.98 59533 5405907-0501414 Invoice 06/04/2025 Colonial Life 0.00 190.98 00475 FGL ENVIRONMENTAL 06/05/2025 Regular 0.00 488.00 59534 536374A Invoice 05/19/2025 FGL blanket po WW 0.00 235.00 536823A Invoice 05/20/2025 FGL blanket po DW 0.00 83.00 Check Report Date Range: 05/21/2025 - 06/19/2025
6/19/2025 12:43:21 PM Page 4 of 8
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 536824A Invoice 05/22/2025 FGL blanket po DW 0.00 65.00 536925A Invoice 05/22/2025 FGL blanket po DW 0.00 105.00 00527 GIBBS MAINTENANCE CO 06/05/2025 Regular 0.00 350.00 59535 16898 Invoice 05/31/2025 JANITOR SERVICES- May 0.00 350.00 00528 GILTON SOLID WASTE MANAGE 06/05/2025 Regular 0.00 1,895.07 59536 HUGHSS-106 Invoice 06/02/2025 STREET SWEEPING - MAY 0.00 1,895.07 02055 Heaven Rice 06/05/2025 Regular 0.00 100.00 59537
INV0013581 Invoice 05/28/2025 Damage Deposit - Rice 0.00 100.00 01583 Hunt & Sons, Inc. 06/05/2025 Regular 0.00 670.95 59538 476498 Invoice 05/16/2025 off road diesel 0.00 670.95
02003 Jackson Petroleum Inc. 06/05/2025 Regular 0.00 150.00 59539 9082880 Invoice 05/28/2025 highway diesel blanket po 0.00 150.00 01398 Jose Vasquez 06/05/2025 Regular 0.00 55.00 59540
INV0013582 Invoice 06/04/2025 D1 Renewal Reimbursement 0.00 55.00 02056 Maricruz Vazquez 06/05/2025 Regular 0.00 500.00 59541 INV0013583 Invoice 05/30/2025 Damage Deposit - Vazquez 0.00 500.00 00775 MISSION UNIFORM SERVICE 06/05/2025 Regular 0.00 1,362.48 59542 523787637 Invoice 05/05/2025 uniform service blanket 0.00 261.54 523787638 Invoice 05/05/2025 uniform service blanket 0.00 127.93 523787639 Invoice 05/05/2025 uniform service blanket 0.00 85.55 523829613 Invoice 05/12/2025 uniform service blanket 0.00 96.21 523829614 Invoice 05/12/2025 uniform service blanket 0.00 99.36 523829615 Invoice 05/12/2025 uniform service blanket 0.00 85.55 523875802 Invoice 05/19/2025 uniform service blanket 0.00 91.26 523875803 Invoice 05/19/2025 uniform service blanket 0.00 139.07 523875805 Invoice 05/19/2025 uniform service blanket 0.00 85.55 523916526 Invoice 05/26/2025 uniform service blanket 0.00 91.26 523916527 Invoice 05/26/2025 uniform service blanket 0.00 113.65 523916528 Invoice 05/26/2025 uniform service blanket 0.00 85.55 00837 NORTHSTAR CHEMICAL 06/05/2025 Regular 0.00 8,820.40 59543 309987 Invoice 05/15/2025 water chemicals blanket 0.00 3,480.12 309987. Invoice 06/15/2025 Water chemicals 0.00 5,340.28 01884 PACIFIC STORAGE COMPANY 06/05/2025 Regular 0.00 88.61 59544 2225845 Invoice 05/31/2025 RECORDS STORAGE - May 0.00 88.61 00879 PG & E 06/05/2025 Regular 0.00 164.32 59545
INV0013580 Invoice 06/04/2025 UTILITIES 0.00 164.32
00879 PG & E 06/05/2025 Regular 0.00 -164.32 59545
01885 RecruitGigs 06/05/2025 Regular 0.00 2,040.00 59546 71855 Invoice 05/23/2025 Extra Help - PW 0.00 1,020.00
71895 Invoice 05/30/2025 Extra Help - PW 0.00 1,020.00
01009 SHRED-IT USA LLC 06/05/2025 Regular 0.00 1,504.69 59547 8011053653 Invoice 06/03/2025 Shredding 0.00 1,294.00
8011053654 Invoice 06/03/2025 Shredding 0.00 210.69
01040 STANISLAUS COUNTY SHERIFF 06/05/2025 Regular 0.00 80,702.34 59548 2425-71 Invoice 05/10/2025 Law Enforcement Services - April 0.00 80,702.34 01264 VERIZON WIRELESS 06/05/2025 Regular 0.00 76.02 59549 6114363081 Invoice 06/04/2025 TABLETS FOR SCADA 0.00 76.02 01192 VISION SERVICE PLAN 06/05/2025 Regular 0.00 602.67 59550 Check Report Date Range: 05/21/2025 - 06/19/2025
6/19/2025 12:43:21 PM Page 5 of 8
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 822904819 Invoice 06/01/2025 MEDICAL INSURANCE WITHHELD- JUNE 0.00 602.67 00543 W.W. GRAINGER, INC. 06/05/2025 Regular 0.00 13.69 59551 9493967880 Invoice 05/02/2025 locknuts fox rd 0.00 13.69 01226 WILLE ELECTRIC 06/05/2025 Regular 0.00 287.21 59552 S2248443.001 Invoice 05/06/2025 WWTP press pumps fuses 0.00 287.21 01249 WORLD OIL ENVIRONMENTAL SERVICES 06/05/2025 Regular 0.00 137.00 59553 I500-01212598 Invoice 05/05/2025 oil recycling 0.00 137.00 00879 PG & E 06/06/2025 Regular 0.00 164.32 59554
INV0013634 Invoice 06/06/2025 UTILITIES 0.00 164.32
00448 ELITE IRON FENCING 06/09/2025 Regular 0.00 3,450.00 59555 12879 Invoice 04/21/2025 5 Feet high black coated chain link fence 0.00 3,450.00 02061 Amanda Keaton 06/13/2025 Regular 0.00 200.00 59563 INV0013649 Invoice 05/27/2025 Damage Deposit - Keaton 0.00 200.00 01603 Amazon Capital Services, Inc. 06/13/2025 Regular 0.00 97.67 59564 1QPJ-QK1R-NCDN Invoice 05/15/2025 EVENTS 0.00 48.86
1Y7C-VJJ6-WLYY Invoice 06/06/2025 Office Supplies 0.00 48.81 00094 AT&T MOBILITY 06/13/2025 Regular 0.00 733.22 59565 06102025 Invoice 06/02/2025 PHONES 0.00 733.22
00104 AYERA TECHNOLOGIES INC. 06/13/2025 Regular 0.00 99.00 59566 677373 Invoice 06/01/2025 Ayera Blanket PO 0.00 99.00
00109 BADGER METER, INC 06/13/2025 Regular 0.00 6.08 59567 80195303 Invoice 05/29/2025 Badger cell service blanket PO 0.00 6.08 02060 Brittany Valadez 06/13/2025 Regular 0.00 100.00 59568 INV0013646 Invoice 06/05/2025 Damage Deposit - Valadez 0.00 100.00 00237 CARR, GEORGE 06/13/2025 Regular 0.00 975.66 59569 INV0013645 Invoice 06/06/2025 League of Cities Confernce 0.00 975.66 00284 CHARTER COMMUNICATION 06/13/2025 Regular 0.00 157.99 59570 170063901 Invoice 06/01/2025 IP ADDRESS- PINE ST 0.00 157.99 00305 CITY OF HUGHSON 06/13/2025 Regular 0.00 8,318.37 59571 INV0013652 Invoice 06/12/2025 LLDS & STARN PARK 0.00 8,318.37 00387 DEHART PLUMBING HEATING 06/13/2025 Regular 0.00 103.50 59572 INV0013642 Invoice 06/06/2025 Refund of cancelled permit PLMR25-1780 0.00 103.50 01452 Domitila Maldonado 06/13/2025 Regular 0.00 50.00 59573 INV0013650 Invoice 06/12/2025 Damage Deposit - Maldonado Fruit rinds … 0.00 50.00 02059 Drum Love, Inc. 06/13/2025 Regular 0.00 200.00 59574 INV0013644 Invoice 06/12/2025 Drum Circle for Concert in the Park 0.00 200.00 02058 Ervin Ille 06/13/2025 Regular 0.00 321.00 59575
INV0013640 Invoice 05/20/2025 Parking fee ticket refund citation was dism… 0.00 321.00 00475 FGL ENVIRONMENTAL 06/13/2025 Regular 0.00 453.20 59576 537295A Invoice 06/02/2025 FGL blanket po DW 0.00 65.00 537296A Invoice 06/02/2025 FGL blanket po DW 0.00 65.00 537569A Invoice 06/02/2025 FGL blanket po DW 0.00 96.20 537570A Invoice 06/02/2025 FGL blanket po DW 0.00 105.00 537571A Invoice 06/02/2025 FGL blanket po DW 0.00 65.00 537573A Invoice 06/02/2025 FGL blanket po DW 0.00 57.00 00546 GRANITE TELECOMMUNICATION 06/13/2025 Regular 0.00 1,812.34 59577 Check Report Date Range: 05/21/2025 - 06/19/2025
6/19/2025 12:43:21 PM Page 6 of 8
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 698395349 Invoice 06/01/2025 PHONES 0.00 1,812.34
01612 GreatAmerica Financial Svcs. 06/13/2025 Regular 0.00 358.92 59578 39336072 Invoice 05/30/2025 LEASE 0.00 358.92
00627 HUGHSON NAPA AUTO & TRUCK 06/13/2025 Regular 0.00 352.30 59579 405862 Invoice 05/05/2025 Napa parts blanket PO 0.00 24.91 405901 Invoice 05/05/2025 Napa parts blanket PO 0.00 35.49 406226 Invoice 05/09/2025 Napa parts blanket PO 0.00 11.75 406326 Invoice 05/12/2025 Napa parts blanket PO 0.00 6.79 406514 Invoice 05/15/2025 Napa parts blanket PO 0.00 32.34 406714 Invoice 05/19/2025 Napa parts blanket PO 0.00 10.77 407096 Invoice 05/27/2025 Napa parts blanket PO 0.00 22.62 407140 Invoice 05/27/2025 Napa parts blanket PO 0.00 4.68 407241 Invoice 05/29/2025 Napa parts blanket PO 0.00 9.77 407280 Invoice 05/29/2025 napa fleet blanket PO 0.00 243.25 407285 Credit Memo 05/29/2025 Napa parts blanket PO 0.00 -53.94 407289 Invoice 05/29/2025 Napa Blanket (utilities) 0.00 3.87 01583 Hunt & Sons, Inc. 06/13/2025 Regular 0.00 2,454.17 59580 499150 Invoice 06/04/2025 unleadead fuel blanket PO 0.00 2,454.17 02063 Jerry Jolly 06/13/2025 Regular 0.00 500.00 59581
INV0013651 Invoice 06/05/2025 Damage Deposit - Jolly 0.00 500.00 02057 Melinda Nichols Garrat 06/13/2025 Regular 0.00 200.00 59582 INV0013639 Invoice 06/10/2025 Damage Deposit - Nichols Garratt 0.00 200.00 00855 OPERATING ENGINEERS LOCAL 06/13/2025 Regular 0.00 528.00 59583 6/2025-1 Invoice 06/01/2025 LOCAL UNION DUES #3 0.00 528.00 01643 Patricia Ortiz 06/13/2025 Regular 0.00 100.00 59584 INV0013647 Invoice 06/05/2025 Damge Deposit - Ortiz 0.00 100.00 00901 PREFERRED ALLIANCE, INC. 06/13/2025 Regular 0.00 141.68 59585 0205090-IN Invoice 06/12/2025 OFF-SITE PARTICIPANT 0.00 141.68 01943 Quality Service, Inc. 06/13/2025 Regular 0.00 97,047.50 59586 36333 Invoice 12/19/2024 QSI WW/DW november 2024 0.00 14,709.49 36499 Invoice 02/04/2025 QSI WW/DW december 2024 0.00 17,804.08 36500 Invoice 02/04/2025 QSI december DW 2024 0.00 5,761.09 36525 Invoice 01/22/2025 drought reports oct/nov/dec 2024 0.00 765.00 36653 Invoice 02/18/2025 QSI invoice january WW 0.00 18,161.62 36654 Invoice 02/20/2025 QSI invoice January DW 0.00 3,738.25 36914 Invoice 04/03/2025 QSI February WW 0.00 12,262.94 36915 Invoice 04/03/2025 QSI invoice jan/ feb 0.00 10,317.03 37023 Invoice 05/05/2025 QSI WW march 0.00 11,381.00
37136 Invoice 05/05/2025 QSI march invoice 0.00 2,147.00 01318 ROTO ROOTER 06/13/2025 Regular 0.00 251.50 59587
INV0013678 Invoice 06/11/2025 Permit issued in error 0.00 251.50 01272 SARAH CHAVARIN 06/13/2025 Regular 0.00 200.00 59588 INV0013641 Invoice 06/12/2025 CSMFO Training - June 10, 17, 24 0.00 200.00 01049 STANISLAUS COUNTY 06/13/2025 Regular 0.00 202,633.20 59589 INV0013643 Invoice 06/12/2025 County Public Facilities Fees - Jan - Mar 20… 0.00 202,633.20 02064 Steve Eakle 06/13/2025 Regular 0.00 138.25 59590
INV0013677 Invoice 06/12/2025 Refund of Permit ELER25-1835, Permit void 0.00 138.25 01115 THE HOME DEPOT CRC 06/13/2025 Regular 0.00 134.48 59591 223061 Invoice 05/09/2025 PW Home Depot Blanket 0.00 134.48 01819 United Paving 06/13/2025 Regular 0.00 1,772.88 59592 Check Report Date Range: 05/21/2025 - 06/19/2025
6/19/2025 12:43:21 PM Page 7 of 8
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0013648 Invoice 06/05/2025 Refund of Hydrant Meter minus water used 0.00 1,772.88 01176 USA BLUE BOOK 06/13/2025 Regular 0.00 29.08 59593 INV00731247 Invoice 06/05/2025 WWTP blanket PO 0.00 29.08 01947 Waterford Irrigation Supply, Inc 06/13/2025 Regular 0.00 19.10 59594 221347 Invoice 05/08/2025 Waterford Irrigation blanket PO 0.00 19.10 01420 CALIFORNIA STATE DISBURSEMENT UNIT 06/17/2025 Regular 0.00 40.12 59595 INV0013616 Invoice 06/04/2025 INCOME WITHHOLDING FOR CHILD SUPP… 0.00 40.12 01066 STATE WATER RESOURCES CONTROL BOARD 06/18/2025 Regular 0.00 66,203.84 59596 INV0013726 Invoice 06/17/2025 Contract # D1602057 Project # 5010008-0… 0.00 66,203.84 Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code Payable Bank Summary
Bank Drafts
EFT's
91 0
32 0
0 0.00

0.00 0.00

0.00 0.00
123 0.00
Payment
638,392.87

0.00 -485.46

0.00 0.00
637,907.41
Payable
Count
179
0 0
0 0
179
Check Report Date Range: 05/21/2025 - 06/19/2025
6/19/2025 12:43:21 PM Page 8 of 8
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
91 0
32 0
0 0.00

0.00 0.00

0.00 0.00
123 0.00
638,392.87

0.00 -485.46

0.00 0.00
637,907.41
179
0 0
0 0
179
Fund Name Period Amount
Fund Summary
999 POOLED CASH/CONSOLIDATED CASH 5/2025 144,364.22
999 POOLED CASH/CONSOLIDATED CASH 6/2025 493,543.19
637,907.41
6/19/2025 12:44:42 PM Page 1 of 1
Refund Check Register
Hughson Refund Check Detail
UBPKT04138 - Refunds 01 UBPKT04136 Regular
Account Name Date Check # Amount Code Receipt Amount Type 13-0165-006 Crawford, Kerry 6/10/2025 59556 139.13 139.13 Deposit 15-0980-002 MCMENIMEN, DANIEL 6/10/2025 59557 15.99 15.99 Deposit 16-0660-003 Vanostrand, Lori A 6/10/2025 59558 452.79 452.79 Deposit 16-2635-001 HURST, EMILY & WADE 6/10/2025 59559 195.66 195.66 Deposit 18-3540-000 Homes, KB 6/10/2025 59560 159.08 159.08 Deposit 18-4050-000 Homes, KB 6/10/2025 59561 73.64 73.64 Deposit 18-4070-000 Homes, KB 6/10/2025 59562 41.98 41.98 Deposit Total Refunds: 7 Total Refunded Amount: 1,078.27
Revenue Code Summary
Revenue Code Amount
996 - UNAPPLIED CREDITS 1078.27
Revenue Total: 1078.27
General Ledger Distribution
Account Number Account Name Posting Amount IFT
Posting Date: 06/04/2025
Fund: 510 - WATER/SEWER DEPOSIT
510-10001 CLAIM ON CASH-WATER/SEWER DEPOSIT -1,078.27 Yes 510-11040 CUSTOMER CREDITS 1,078.27
510 Total: 0.00
Fund: 999 - POOLED CASH/CONSOLIDATED CASH
999-10010 CASH IN BANK-MONEY MARKET -1,078.27
999-20000 DUE TO OTHER FUNDS (POOLED CASH) 1,078.27 Yes 999 Total: 0.00
Distribution Total: 0.00
Meeting Date: June 23, 2025
Subject: Approval of the Solid Waste Disposal Plan Memorandum of Understanding (MOU) between the City of Hughson and Stanislaus County
Enclosure: Solid Waste Disposal Plan Memorandum of Understanding Presented By: Dominique Romo, City Manager
Approved: ____________________________
City Manager
Recommended Council Action:

Adopt Resolution No. 2025-13, Approving the Regional Solid Waste Disposal Plan Memorandum of Understanding (MOU) between the City of Hughson and Stanislaus County inclusive of any final edits by the City Attorney and Authorizing the City Manager to execute the MOU.

Background and Overview:

Since 1994, Stanislaus County and the cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford have entered multiple Memorandum of Understandings regarding the use and distribution of AB-939 funds to achieve the waste reduction and diversion goals specified in AB-939.

The County, together with the cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford formed the Stanislaus County Regional Solid Waste Planning Agency (hereinafter referred to as “Regional Agency”) by entering into a Joint Powers Agreement on June 19, 2001, and the formation of the Regional Agency was approved by the California Integrated Waste Management Board on July 9, 2002. The purpose of the formation of the Regional Agency JPA was to allow the participating entities to share diversion credits and to prepare a single planning document for the entire region.

In 2015, Stanislaus County entered into agreements (MOUs) with the cities of the Regional Agency to provide a discounted pricing structure at Fink Road Landfill and the Waste-toEnergy (WTE) facility. The pricing was subsidized at the WTE facility by the County through a rate stabilization fund. The agreements also provided countywide access to the Household Hazardous Waste facility and AB 939 program, as well as the ability to prepare CITY COUNCIL AGENDA ITEM NO. 3.3
SECTION 3: CONSENT CALENDAR
a single, unified planning document for the entire region. These agreements were for a 10- year term and are set to expire on June 30, 2025.

In December of 2024, the Waste-to-Energy Facility closed, which has resulted in the need for the Fink Road Landfill to receive an increased portion of the acceptable solid waste throughout the county. The proposed MOU enables the members to implement a Regional Solid Waste Disposal Plan that supports the continued operation of the Fink Road Landfill by continuing to ensure the delivery of solid waste to the facility to maintain their economic viability and by providing the needed AB 939 and HHW services to the members in their communities.

Discussion:

The Plan includes an initial ten (10) year term from the Regional Agency cities to guarantee delivery of a portion of their solid waste to the Landfill, with the opportunity to reevaluate the needs of the cities and the landfill in five (5) years.

The major elements of the Regional Solid Waste-Disposal Plan Memorandum of Understanding are as follows:
• Term – July 1, 2025, to June 30, 2035.
• Language added to allow for a potential review and adjustment of the rate structure in Year 5 should either party find it necessary.
• A CPI-based index adjustment to the total disposal rate has been included, with a cap of 5% per year.
• An option to renew the agreement for an additional five years following the initial ten-year term, provided the MOU continues to meet the needs of both the landfill and the participating cities.
• Termination – Upon delivery of written notice of nonrenewal which shall be delivered no later than 180 days prior to the termination date. • City’s Guaranteed Delivery of Solid Waste – City shall deliver to the Fink Road Landfill no less than the committed percentage of Acceptable Solid Waste as set forth in MOU.

Guaranteed Tonnage Percentage for Hughson: 90%
• Discounted Tipping Fees – Per the Disposal Rates set forth in MOU (All cities will receive ~21% discount on the public tip fee of $49.68)
Fink Road Landfill Discounted Tip Fee: $ 39.14 per ton.

AB 939 Program Surcharge: $ 1.79 per ton
HHW Program Surcharge: $ 2.45 per ton

Total TIP FEE =$ 43.38 PER TON
• AB 939 Program Services – County agrees to provide and maintain the AB 939 program for the City, including all state reporting requirements. • Household Hazardous Waste (HHW) Programs – County agrees to provide and maintain the HHW program for the City.

The City Manager, Community Development Director and City Attorney have been working with Stanislaus County and City representatives on the Regional Model and the proposed MOU over the course of the past several months. It is the staff’s understanding that the MOU as proposed has achieved support and consensus by all parties.

City staff is recommending approval of the Regional Solid Waste Disposal Plan Memorandum of Understanding between the City of Hughson and Stanislaus County proposal on the basis that it continues its successful partnership and collaboration. City staff has determined that the terms as proposed provide certainty on the costs that each partner will be responsible for, and the model follows a fair and equitable approach. City staff will work with contracted haulers (current and future) to ensure obligations are met.

Fiscal Impact:

Although the tipping fees have increased, our franchised hauler (Gilton Solid Waste Management, Inc.) has advised that they will not be requesting a rate increase. However, being efficient is very important in keeping these rates where they are at currently. County landfill staff have been ramping up operations to accommodate the additional hauler truck loads and is implementing strategies to streamline operations and minimize the time haulers are spending at the landfill. The Annual Adjustment Cap of the Total Disposal Rate shall not exceed five percent (5%) per annum without express written agreement from either Parties.

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2025-13

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON APPROVING THE REGIONAL

SOLID WASTE DISPOSAL PLAN MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY OF

HUGHSON AND STANISLAUS COUNTY INCLUSIVE OF ANY FINAL EDITS BY THE CITY ATTORNEY

AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE MOU
WHEREAS, pursuant to Public Resources Code section 40976 the County and the Cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford entered into a Memorandum of Understanding, dated August 26, 1994, regarding the use and distribution of AB939 funds to achieve the waste reduction and diversion goals specified in AB- 939 (the "AB-939 MOU"); and
WHEREAS, on or about December 30, 1999, the County and the above Cities entered into Amendment No. 1 of the AB-939 MOU to provide for payment of the Cities' proportional share of the costs for services provided by the County pursuant to AB-939; and WHEREAS, on August 1, 2001, the City of Riverbank, and on March 29, 2012, the City of Waterford, each executed Amendment No. 2 to the AB-939 MOU, establishing each City’s obligation to pay their proportional share of the costs for services provided by the County pursuant to AB-939; and
WHEREAS, revenues to fund the AB-939 and Household Hazardous Waste services provided by the County is proposed to be derived, in part, from tipping fees collected from the Fink Road Landfill;
WHEREAS, the County, together with the Cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford formed the Stanislaus County Regional Solid Waste Planning Agency (hereinafter referred to as "Regional Agency") by entering into a Joint Powers Agreement on June 19, 2001, and the formation of the Regional Agency was approved by the California Integrated Waste Management Board on July 9, 2002.

WHEREAS, the Regional Agency was formed to enable participating entities to share diversion credits and to prepare a single, unified planning document for the entire region; WHEREAS, on or about June 30, 2015, the Cities comprising of the Regional Agency entered into agreements establishing a Regional Solid Waste Disposal Plan, which provides for the delivery of acceptable solid waste to the Waste-to-Energy Facility and the Fink Road Landfill, and which agreements are set to expire on June 30, 2025.

WHEREAS, on December 2, 2024, the Waste-to-Energy Facility ceased operations, resulting in the need for the Fink Road Landfill to receive an increased portion of the countywide acceptable solid waste.

WHEREAS, the purpose of this Agreement is to enable members of the Regional Agency to implement a Regional Solid Waste Disposal Plan (the "Plan") that supports the continued operation of the Fink Road Landfill (hereinafter referred to as "Landfill") by ensuring the delivery of sufficient solid waste to the facility to maintain their economic viability, and to provide regional AB 939 and Household Hazardous Waste services;
WHEREAS, the Plan, as set forth in the Agreement and the exhibits incorporated herein, includes a ten (10) year commitment from the Regional Agency Cities to guarantee the delivery of a portion of their solid waste to the Landfill; and
NOW, THEREFORE, BE IT RESOLVED THAT the Hughson City Council does hereby approve and authorize the following:

1. The City to enter into the Regional Solid Waste Disposal Plan Memorandum of Understanding with the County attached hereto as Exhibit “A”.

2. The City Manager be hereby authorized to act on behalf of the City to execute the MOU and take action regarding the ongoing activities necessary to carry out the intent of the Agreement.

PASSED AND ADOPTED by the City Council of the City of Hughson at its special meeting on this 23rd day of June 2025, by the following roll call vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
_________________________
GEORGE CARR, Mayor
ATTEST:
___________________________
ASHTON GOSE, City Clerk
1 Solid Waste Delivery MOU City of Hughson

EXHIBIT A

REGIONAL SOLID WASTE DISPOSAL PLAN

MEMORANDUM OF UNDERSTANDING BETWEEN

THE CITY OF HUGHSON AND STANISLAUS COUNTY
This Regional Solid Waste Disposal Plan Memorandum of Understanding (the "Agreement") is made and entered into by and between the County of Stanislaus, ("County") and the City of Hughson ("City") on June 23, 2025. City and County may herein be referred to individually as a "Party" and collectively as the "Parties". There are no other parties to this agreement.

RECITALS
WHEREAS, pursuant to Public Resources Code section 40976 the County and the Cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford entered into a Memorandum of Understanding, dated August 26, 1994, regarding the use and distribution of AB-939 funds to achieve the waste reduction and diversion goals specified in AB939 (the "AB-939 MOU"); WHEREAS, on or about December 30, 1999, the County and the above Cities entered into Amendment No. 1 of the AB-939 MOU to provide for payment of the Cities' proportional share of the costs for services provided by the County pursuant to AB-939; WHEREAS, on August 1, 2001, the City of Riverbank, and on March 29, 2012, the City of Waterford, each executed Amendment No. 2 to the AB-939 MOU, establishing each City’s obligation to pay their proportional share of the costs for services provided by the County pursuant to AB939; WHEREAS, revenues to fund the AB-939 and Household Hazardous Waste services provided by the County is proposed to be derived, in part, from tipping fees collected from the Fink Road Landfill;
WHEREAS, the County, together with the Cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford formed the Stanislaus County Regional Solid Waste Planning Agency (hereinafter referred to as "Regional Agency") by entering into a Joint Powers Agreement on June 19, 2001, and the formation of the Regional Agency was approved by the California Integrated Waste Management Board on July 9, 2002.

WHEREAS, the purpose of this Agreement is to enable members of the Regional Agency 2 Solid Waste Delivery MOU City of Hughson

EXHIBIT A
to implement a Regional Solid Waste Disposal Plan (the "Plan") that supports the continued operation of the Fink Road Landfill (hereinafter referred to as "Landfill") by ensuring the delivery of sufficient solid waste to the facility to maintain their economic viability, and to provide regional AB 939 and Household Hazardous Waste services;
WHEREAS, the Plan, as set forth in this Agreement and the exhibits incorporated herein, includes a ten (10) year commitment from the Regional Agency Cities to guarantee the delivery of a portion of their solid waste to the Landfill; and
NOW, THEREFORE, in consideration of the mutual promises, covenants, terms and conditions hereinafter contained, the Parties hereby agree as follows:

AGREEMENT

1. Incorporation by Reference. The foregoing Recitals are hereby incorporated into and made a part of this Agreement by this reference. Schedule 1 is attached hereto and incorporated herein by this reference and made fully a part of this Agreement.

2. Term. The term of this Agreement ("Term") shall begin on July 01, 2025 (the "Effective Date") and end June 30, 2035 (the "Termination Date"). In the fifth (5th) year of this Agreement, either Party may initiate a reevaluation of the tip fee and/or program fees associated with this Agreement, by providing written notice to the other Party no later than January 1, 2030. Upon such notice, the Parties agree to meet and confer in good faith to amend or renegotiate this Agreement for the purpose of adjusting the Total Disposal Rate based on actual and anticipated future costs.

Term Extension and Termination: If mutually agreed upon by both Parties, this Agreement may be extended up for an additional period of five (5) years. Either Party may opt not to renew by providing written notice of nonrenewal to the other Party no later than ninety (90) days prior to the Agreement’s termination date. Additionally, e ither Party may terminate this Agreement by providing 180 days prior written notice to the other Party.

3. City's Guaranteed Delivery of Solid Waste to Fink Road Landfill. a. The Cities shall annually deliver to the Fink Road Landfill no less than the committed percentage of their Acceptable Solid Waste, as set forth in Schedule 1. b. "Acceptable Solid Waste" means solid waste as defined in California Public Resources Code, Division 30, Part 1, Chapter 2, Section 40191. Acceptable Solid Waste possess the general characteristics of waste collected and disposed of as part of the normal solid waste collection services in the contracting Cities. This includes but is not limited to: all putrescible and nonputrescible solid, semisolid, and liquid wastes, such as garbage, trash, refuse, rubbish, ashes, industrial wastes, demolition, and construction wastes. For the purposes of this Agreement, Acceptable Solid Waste expressly excludes hazardous waste, radioactive waste, medical waste, appliances, tires, sewage sludge, recyclable materials, organic materials, and any other materials requiring separate handling or disposal under State law. 3 Solid Waste Delivery MOU City of Hughson

EXHIBIT A

4. Tipping Fees.
a. Franchise Hauler Payment Obligation: For the Term of this Agreement, each City's franchise hauler shall be responsible for the payment of the Total Disposal Rate as set forth in Schedule 1.
b. “Total Disposal Rate” means the sum of the tip fee normally charged at the Fink Road Landfill, in addition to any applicable program fees for Household Hazardous Waste and AB 939 related programs.

Tip fee + Household Hazardous Waste fee + AB 939 fee = Total Disposal Rate c. Base Year Rates. The following rates shall apply to all tons of Acceptable Solid Waste delivered to the Fink Road Landfill during the base year of this Agreement. i. Tip Fee: $39.14 per ton.
ii. Household Hazardous Waste Program Fee: $2.45 per ton. iii. AB-939 Program Fees: $1.79 per ton.
d. Annual Adjustment of Total Disposal Rate. The Total Disposal Rate will be adjusted annually, effective July 1 of each year, to reflect the average annual percentage change in the “Consumer Price Index, Urban Wage Earners and Clerical Workers, All Items, West – Size Class B/C, (December 1996 = 100, not seasonally adjusted – Series ID CWURN400SA0)”, as published by the Bureau of Labor Statistics. The adjustment shall be based on the 12-month period beginning April 1 and ending March 31 each year immediately preceding the adjustment date. The rate may be adjusted upward or downward accordingly.
e. Annual Adjustment Cap. Notwithstanding the foregoing, any annual adjust to the Total Disposal Rate shall not exceed five percent (5%) per annum without express written agreement from both Parties.
f. At least sixty (60) days prior to July 1 of each year, the County shall provide written notice to the Cities of the CPI-based adjustment to the Total Disposal Rate to take effect on July 1, along with the corresponding calculations supporting the adjustment. 4 Solid Waste Delivery MOU City of Hughson

EXHIBIT A

5. County’s Obligations. The County agrees to provide and maintain the following programs and services for each contracted City:
i. All AB 939 Program Services as required by law, including but not limited to: Preparation and submittal of all required State diversion reporting and tracking; ii. Countywide public education and/or outreach;
iii. Administration of the Recycling Market Development Zone; iv. Application for and administration of regional grants, including those for used oil recycling, beverage container recycling, used tire recycling, and tire enforcement;
v. Serve as staff to the Local Task Force on Solid Waste and Regional Solid Waste Planning Agency (Regional Agency);
vi. Monitor proposed solid waste legislative and regulatory changes; and vii. Administration of the County’s Food Processing By-Product Program. b. Household Hazardous Waste (HHW) Programs, including but not limited to:

6. Default.
i. Conducting a minimum of two (2) mobile HHW collection events annually for each Regional Agency City, with the exception of Ceres
ii. Provide access to the permanent Household Hazardous Waste Facility for the collection of e-waste, used oil, oil filters, paints, pesticides, batteries, sharps, medications, and other miscellaneous household chemicals from Countywide residents;
iii. Provide access to the permanent Household Hazardous Waste Facility for the collection of hazardous waste generated by qualified and approved Conditionally Exempt Small Quantity Generators’ Countywide; and iv. Countywide public education and/or outreach.
a. Cure. In the event that either Party fails to perform any obligation pursuant to the terms and conditions of this Agreement, the non-breaching Party shall provide the breaching Party with written notice specifying the nature of the non-performance. The breaching Party shall have thirty (30) days from the date of such notice to cure the nonperformance. If the breach is not cured within that period, the non-breaching Party may pursue any and all legal or equitable remedies available under this Agreement and applicable law.
5 Solid Waste Delivery MOU City of Hughson

EXHIBIT A
b. Failure to give Notice. Failure to give, or delay in giving, Notice of Default shall not constitute a waiver of any obligation, requirement, or covenant required to be performed hereunder. Except as otherwise expressly provided in this Agreement, any failure or delay by either Party in asserting any rights and remedies as to any breach shall not operate as a waiver of any breach or of any such rights or remedies. Delay by either Party in asserting any of its rights and remedies shall not deprive such Party of the right to institute and maintain any action or proceeding which it may deem appropriate to protect, assert or enforce any such rights or remedies. c. Waiver of Default. Waiver of any default by either Party to this Agreement shall not be deemed to be waiver of any subsequent default. Waiver or breach of any provision of this Agreement shall not be deemed to be a waiver of any other or subsequent breach and shall not be construed to be a modification of the terms of this Agreement unless this Agreement is modified as provided below.

7. Attorney Fees. In the event that a Party commences litigation to enforce the performance of this Agreement, the prevailing Party shall be entitled to recover its reasonable costs of litigation, including court costs, expert witness fees, and reasonable attorney’s fees.

8. Severability. In the event that any provision of this Agreement or application thereof is found to be invalid, illegal, or unenforceable in any respect by a court of competent jurisdiction of if found in contravention of any federal, state, or county statute, ordinance, or regulation, the remaining provisions shall remain in full force and effect. The Parties agree to negotiate in good faith amend, modify, or supplement this Agreement or take such other appropriate actions as necessary to reflect their original intent as closely as possible and to ensure the continued enforceability of the Agreement to the fullest extent permitted by law.

9. Necessary Acts. The Parties hereby authorize their respective officers and employees to do all things reasonably necessary to accomplish the purposes of this Agreement.

10. Entire Agreement. This Agreement supersedes any and all other agreements, either oral or in writing, between any of the Parties herein with respect to the subject matter hereof and contains all the agreements between the parties with respect to such matter. Each Party acknowledges that no representations, inducements, promises or agreements, oral or otherwise, have been made by any Party, or anyone acting on behalf of any Party, which are not embodied herein, and that no other agreement, statement or promise not contained in this Agreement shall be valid or binding.

11. Amendment. This Agreement may be modified, amended, or otherwise changed only by the mutual written consent of the Parties. Any such modification must be in writing, executed by both the City and the County with the same formalities as this Agreement, and attached hereto to maintain continuity. No oral agreement or directive, whether from or between either Party or their representatives, shall operate to amend or alter the terms of this Agreement.

12. Duplicate Counterparts. This Agreement may be executed in any number of counterparts, and each such counterpart, executed telecopy, fax or photocopy shall be deemed to be an original instrument, but all of which together shall constitute one and the same Agreement.

13. Legal Requirements. The Parties shall comply with all applicable federal, state, and local laws, ordinances, regulations, and requirements in the performance of their respective 6 Solid Waste Delivery MOU City of Hughson

EXHIBIT A
obligations in performance under this Agreement.

14. Force Majeure. Except as otherwise expressly provided in this Agreement, if the performance of any act required to be performed by either County or City is prevented or delayed or made impracticable by reason of any act of God, strike, lockout, labor trouble, inability to secure materials, Change in Law or regulations, or any other cause (except financial inability) not the fault of the Party required to perform the act, the time for performance of the act will either be extended for a period equivalent to the period of delay or performance of the act may be excused.
a. “Change in Law’’ as used herein means the enactment, promulgation, amendment or official interpretation or reinterpretation by any order, decision or judgment of any federal, state or local court, administrative agency or governmental body after the Effective Date of (i) any federal statute or regulation not enacted, promulgated, amended, interpreted or reinterpreted on or before the Effective Date, as applicable, or (ii) any state, County or City statute, ordinance, or regulation that was not so enacted, promulgated, amended, interpreted or reinterpreted on or before the Effective Date, as applicable, or establishes requirements making the ownership, operation or maintenance of the Landfill more burdensome than the most stringent requirements (iii) in effect as of the Effective Date, (iv) agreed to in any applications of the County for official permits, licenses, or approvals, or (v) contained in any official permits, licenses, or approvals with respect to the Landfill obtained as of the Effective Date; provided that a lawful change in federal, State, County, City, or any other tax law shall not be a Change in Law.
b. In the event of a change in federal, state, or local law, regulation, or regulatory interpretation that materially affects operations of the Fink Road Landfill, the Parties agree to meet and confer in good faith to amend or renegotiate this Agreement as necessary to effectuate the original intent and purpose of this Agreement, as stated above.
c. If there is a Change in Law that materially affects the requirements for the Cities regarding the reuse, recycling, composting or any other form of diversion of solid waste from disposal, including, but not limited to an increase in the percentage of solid waste required to be diverted, as well as changes to applicable diversion credits, the Parties hereto agree to act in good faith to amend or renegotiate this Agreement. d. The Party whose performance under this Agreement is materially affected by a Change in Law pursuant to this Section shall provide written notice to the other Party within thirty (30) calendar days of becoming aware of the conditions impacting performance. Such notice shall describe the nature of the Change in Law and the manner in which it materially affects the Party’s ability to perform under this Agreement.

Upon receiving notice pursuant to this Section, the Parties will have one hundred eighty (180) days to renegotiate this Agreement. If the Parties do not agree that a Change in Law materially affects performance of this Agreement pursuant to this Section, then either Party may request binding mediation, to be paid equally by both Parties, to determine whether the Change in Law is material. Either Party may terminate the Agreement upon three (3) days written notice if it is determined that a material Change in Law has occurred, and the Parties do not renegotiate the Agreement within one hundred eighty (180) days.
7 Solid Waste Delivery MOU City of Hughson

EXHIBIT A

15. Venue. The laws of the State of California shall apply to the construction and enforcement of this Agreement. Any action at law, suit in equity, or judicial proceedings for the enforcement of this Agreement or any provision hereto shall be in the Superior Court of Stanislaus County.

16. Notices. All notices permitted or required by this Agreement or by law to be served on or given to either Party hereto by the other Party, shall be in writing and shall be effective when personally delivered to the Party to whom it is directed, or in lieu of personal service, when deposited in the United States mail addressed as follows, or any other address designated by the Party:

To: County of Stanislaus:

Department of Environmental Resources
3800 Cornucopia Way, Suite C
Modesto, CA 95358
Attn:

To: City of HUGHSON:

Dominique Romo
City Manager
7018 Pine Street/P.O. Box 9
Hughson, CA 95326

17. Indemnification.
a. County shall indemnify, defend and hold harmless the Cities, their officers, board members, employees and agents, from any and all claims, damages, losses, liabilities, judgments, expenses, and costs arising out of, or resulting from the negligent acts, omissions, or willful misconduct of the County arising out of its performance of the programs and services described in paragraph 5 of this Agreement. above. b. Cities shall indemnify, defend and hold harmless the County, its officers, board members, employees and agents, from any and all claims, damages, losses, liabilities, judgments, expenses, and costs arising out of, or resulting from the negligent acts, omissions, or willful misconduct of the Cities arising out of and/or relating to their performance under this Agreement.

18. Insurance. The Parties shall maintain their own liability insurance coverage, against any claim of civil liability arising out of the performance of this MOU and provide appropriate evidence of such coverage of the other Party upon request.

19. Construction. Headings or captions to the provisions of this Agreement are solely for the convenience of the Parties, are not part of this Agreement, and shall not be used to interpret or determine the validity of this Agreement. Any ambiguity in this Agreement shall not be construed against the drafter, but rather the terms and provisions hereof shall be given a reasonable interpretation as if both Parties had in fact drafted this Agreement.

20. Authorized Signature. The individual signing this Agreement (“Signatory”) represents and warrants that he or she is duly authorized and has legal capacity to execute this Agreement.

Signatory represents and warrants that the execution and delivery of the Agreement and the performance of Consultant’s obligations hereunder has been duly authorized, and that the 8 Solid Waste Delivery MOU City of Hughson

EXHIBIT A
Agreement is a valid and legal agreement binding on Consultant and enforceable in accordance with its terms.

21. Counterparts and Electronic Signatures. This Agreement may be executed in any number of counterparts, each of which shall be deemed to be an original, and all of which shall constitute but one and the same instrument. Each Party agrees that this Agreement and any other documents to be delivered in connection herewith may be digitally or electronically signed, and that any digital or electronic signatures (including PDF or facsimile) appearing on this Agreement or such other documents are the same as handwritten signatures for the purposes of validity, enforceability, and admissibility.

Signatures on Following Page
9 Solid Waste Delivery MOU City of Hughson

EXHIBIT A
SCHEDULE 1

SOLID WASTE TONNAGE GUARANTEE
CITY GUARANTEED PERCENTAGE1
CERES 90%
HUGHSON 90%
NEWMAN 90%
OAKDALE 90%
PATTERSON 90%
RIVERBANK 90%
TURLOCK 90%
WATERFORD 90%
TOTAL DISPOSAL RATES (per ton)2
Fiscal Year Fink Road Landfill
2025/2026 $43.38
(1) Percentage of total Acceptable Solid Waste under the City's jurisdictional authority.
(2) Total Disposal Rate to be adjusted annually, effective July 1 each year, by agreed upon CPI. Consumer Price Index, Urban Wage Earners and Clerical Workers, All Items, West – Size Class B/C, (December 1996 = 100, not seasonally adjusted – Series ID CWURN400SA0)
Meeting Date: June 23, 2025
Subject: Measure L Master Funding Agreement with the Stanislaus Council of Governments and Related Actions
Presented By: Dominique Romo, City Manager
Carla C. Jauregui, Community Development Director
Approved By: ____________________________
City Manager
Recommended Council Action:

Adopt Resolution 2025-14, approving the Measure L Master Funding Agreement with the Stanislaus Council of Governments and Authorize the City Manager to execute said agreement inclusive of any final edits by the City Attorney.

Background and Overview:

Measure L is a Transportation Sales Tax and Expenditure Plan approved by Stanislaus County voters on November 8, 2016. The measure raises the sales tax in Stanislaus County by one-half percent for a total period of 25 years to improve our local streets and roads, improve connectivity and reduce congestion. This money, estimated at $958 million, is administered by the Stanislaus Council of Governments (StanCOG) and pays for specific voter-approved transportation projects for local street and road improvements, and regional projects and transit programs specified in the Plan.

On March 28, 2016, the City Council approved the proposed City of Hughson Project List for the 2016 Stanislaus County Transportation Expenditure Plan. The total amount estimated for Hughson during the life of the measure was $7,862,798. Full details on the Tax Measure, such as the specific Project List by jurisdiction, are also available on the Measure L website accessible at http://stanislausmeasurel.com.

Discussion:

The Stanislaus Council of Government Policy Board approved the new original Measure L Master Funding Agreement between the parties for the period of July 1, 2025, through June 30, 2030, on May 21, 2025.

CITY COUNCIL AGENDA ITEM NO. 3.4
SECTION 3: CONSENT CALENDAR
The new agreement is similar to the expiring agreement except for a new element in Article III Payments and Expenditures Section 5 – “StanCOG shall provide a report, at least quarterly, to standing committees and Board of Directors of the 1% for the Public Awareness and Outreach Program which shall include an accounting of Measure L revenues and expenditures."
The Measure L Master Funding Agreement:

1. Delineates the requirements of the funds that are allocated to jurisdictions within Stanislaus County for local streets and roads, traffic management and bike and pedestrian improvements, and transit provider funds for transit services, as authorized by the Measure L Expenditure Plan;

2. It is required to be entered into by each of the member agencies of StanCOG (Stanislaus County and the cities of Ceres, Hughson, Modesto, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford) prior to receiving Measure L fund disbursements;

3. It is for the term of five (5) years; and

4. Includes other requirements such as planning documents and approvals, maintenance of effort calculations, audits, reporting, administration and duties and obligations of parties.

City Council approval of the Measure L Master Funding Agreement will allow the City of Hughson to access funds for projects as approved and contained in the Measure L Expenditure Plan.

Fiscal Impact:

Measure L is estimated to provide a total of $7,862,498 in direct revenue to the City of Hughson over the 25-year timeframe from the three funding categories under local control.

The Measure L fund currently has approximately $785,000 to be utilized in Fiscal Year 2025- 2026 on the Phase 2 of the Citywide Surface Improvements Project.

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2025-14

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON APPROVING THE MEASURE L

MASTER FUNDING AGREEMENT WITH THE STANISLAUS COUNCIL OF GOVERNMENTS (FISCAL YEARS 2025-2030)
WHEREAS, on November 8, 2016 the voters of Stanislaus County, approved Measure L thereby authorizing the Stanislaus Council of Governments (StanCOG), acting as the Stanislaus County Transportation Authority, to administer the proceeds from the one-half cent transaction and use tax (“Measure L”); and
WHEREAS, the duration of the Measure L sales tax will be 25 years from the initial year of collection, which began April 1, 2017, with the tax to expire on March 31, 2042; and WHEREAS, the City of Hughson is a recipient of Measure L funds; and WHEREAS, the Measure L Master Funding Agreement delineates the requirements of the Measure L funds that are allocated to the jurisdictions within Stanislaus County for local streets and roads, traffic management and bike and pedestrian improvements, (collectively referred to as “Local Control Funds”) and Transit Provider funds for Transit Services, as authorized by the Measure L Expenditure Plan; and
WHEREAS, each of the member agencies of StanCOG (Stanislaus County and the cities of Ceres, Hughson, Modesto, Newman, Oakdale, Patterson, Riverbank, Turlock and Waterford) will be required to enter into the Measure L Master Funding Agreement prior to receiving Measure L fund disbursements; and
WHEREAS, the term of the Measure L Master Funding Agreement is five (5) years from July 1, 2025, through June 30, 2030.

NOW, THEREFORE BE IT RESOLVED the Hughson City Council does hereby approve and authorize the following:

1. The City enter into the Measure L Master Funding Agreement attached hereto as Exhibit “A”.

2. The City Manager be authorized to execute a Measure L Master Funding Agreement with StanCOG and take action regarding the ongoing activities necessary to carry out the intent of the Agreement.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Hughson this 23rd day of June 2025, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
_______________________
GEORGE CARR, Mayor

ATTEST:
_________________________
ASHTON GOSE, City Clerk

Page 1 of 11 ends

MEASURE L MASTER FUNDING AGREEMENT

BETWEEN THE

STANISLAUS COUNCIL OF GOVERNMENTS

AND THE

CITY OF HUGHSON
(FISCAL YEARS 2025 – 2030)
This Measure L Master Funding Agreement (“AGREEMENT”), effective July 1, 2025, is entered into by and between the Stanislaus Council of Governments, acting as the Stanislaus County Transportation Authority (“STANCOG” or the “Authority”), and the City of Hughson (“RECIPIENT”).

RECITALS
A. On November 8, 2016 the voters of Stanislaus County, pursuant to the provisions of the Local Transportation Authority and Improvement Act, California Public Utilities Code Section 180000 et seq. (the “Act”), approved Measure L, thereby authorizing STANCOG to administer the proceeds from the one-half cent transaction and use tax (“Measure L”).

B. The duration of the Measure L sales tax will be 25 years from the initial year of collection, which began April 1, 2017, with said tax to expire on March 31, 2042. The tax proceeds will be used to pay for the programs and projects outlined in the Stanislaus Council of Government’s Expenditure Plan (the “Measure L Expenditure Plan”), as it may be amended.

C. Measure L authorizes the Authority (STANCOG) to sell or issue bonds to finance and refinance the transportation projects identified in the Measure L Expenditure Plan. Costs associated with bonding will be borne only by the projects included in the Measure L Expenditure Plan.

D. This AGREEMENT delineates the requirements of the Measure L funds that are allocated to the jurisdictions within Stanislaus County for local streets and roads, traffic management and bike and pedestrian improvements, (collectively referred to as “Local Control Funds”) and Transit Provider funds for Transit Services, as authorized by the Measure L Expenditure Plan. The Local Control Funds recipients are Stanislaus County and the cities of Ceres, Hughson, Modesto, Newman, Oakdale, Patterson, Riverbank, Turlock, and Waterford.

E. The prior Measure L Master Funding agreement between the parties for the period July 1, 2020 – June 30, 2025, was approved by the STANCOG Policy Board on April 15, 2020.

NOW, THEREFORE, it is mutually agreed by and between the parties as follows:

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ARTICLE I: FUNDING ALLOCATIONS

1. This AGREEMENT authorizes the STANCOG to allocate the Local Control Funds derived from Measure L receipts to the RECIPIENT as described in the voter-approved Measure L Expenditure Plan and as summarized below by jurisdiction for each of the three different programs covered under Local Control Funds (Local Streets and Roads, Traffic Management, and Bike and Pedestrian Improvements). Local Control Funds comprise 65% of the Measure L receipts (after deducting the 1% Administrative Expense Cap authorized in the Measure L Ordinance and Expenditure Plan and the 1% Public Awareness Outreach Program authorized by the Policy Board).

Local Control Funds*
Ceres 6.36%
Hughson 1.26%
Modesto 35.79%
Newman 1.26%
Oakdale 3.86%
Patterson 4.55%
Riverbank 3.42%
Turlock 15.26%
Waterford 1.26%
Stanislaus County 26.98%
Total 100.00%
*Source: Measure L Expenditure Plan
The breakdown of the 65% of Local Control Funds by program is as follows: 50% to Local Streets and Roads; 10% to Traffic Management; and 5% to Bike and Pedestrian Improvements.

ARTICLE II: FUNDING PREREQUISITES AND REQUIREMENTS

1. RECIPIENT shall annually submit to STANCOG:
a. A copy of RECIPIENT’S adopted Capital Improvement Program (CIP), roadway resurfacing map, traffic management plan, pedestrian and bicycle plan, resolution, or other document adopted by RECIPIENT’S governing board which identifies all programs and projects RECIPIENT intends to fund, either partially or in full, with Measure L funds and which identifies the schedule for project delivery. If RECIPIENT amends its CIP, roadway resurfacing map, traffic management plan, pedestrian and bicycle plan, resolution, or other adopted document at any time during the year, it shall provide a copy of the amended document to STANCOG within 15 business days of adoption by RECIPIENT’S governing board.

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b. Annual Maintenance of Effort (MOE) calculation demonstrating RECIPIENT’S compliance with MOE. The MOE calculation shall be based on the prior three fiscal years’ general fund spending on transportation purposes (local streets and roads) as reported to the State Controller’s Office. The MOE calculation shall be verified by an annual independent audit, conducted at RECIPIENT’S sole cost and expense. Adjustments to the MOE calculation may be made, subject to Authority approval, based upon the criteria stated in Section 9 of the Measure L Ordinance.
c. Any other documents or reports required to be submitted pursuant to the adopted Measure L Policies and Procedures, as may be amended.

2. If RECIPIENT has submitted all required documents and reports, STANCOG will disburse Measure L funds to RECIPIENT consistent with this AGREEMENT and in accordance with the adopted Measure L Policies and Procedures. RECIPIENT will receive Local Control Funds based on the percentage allocations summarized above and as set forth in the Measure L Expenditure Plan.

3. If RECIPIENT fails to comply with one or more of the requirements set forth in this Article II, STANCOG may withhold payment of Measure L funds to RECIPIENT until full compliance is achieved.

4. The governing body of the RECIPIENT will be the decision-making body for the use of the Local Control Funds within its jurisdiction.

5. Transit Providers (Transit Services) funds will be allocated 1.4% of the Measure L receipts (after deducting the 1% Administrative Expense Cap and the 1% Public Awareness Outreach Program) and will be disbursed to Transit Providers at least quarterly or as set forth in the Measure L Policies and Procedures, whichever provides more frequent disbursements. The Transit Providers are: Stanislaus Regional Transit Authority and Turlock Transit.

6. Percentage allocations identified in the Measure L Expenditure Plan are not subject to change unless two-thirds of the voters of Stanislaus County approve an amendment to the allocations.

7. The Measure L Ordinance and Expenditure Plan provide fund usage and eligibility guidelines by allocation category and RECIPIENT acknowledges and agrees that it shall comply with the provisions of the Measure L Ordinance and Expenditure Plan. The Measure L Ordinance and Expenditure Plan, as may be amended, is hereby incorporated in its entirety into this AGREEMENT by reference.

8. The StanCOG Policy Board has adopted Measure L Policies and Procedures which contain additional fund usage and eligibility guidelines and RECIPIENT acknowledges and

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agrees that it shall comply with the provisions of the Measure L Policies and Procedures. The Measure L Policies and Procedures, as may be amended, are hereby incorporated in its entirety into this AGREEMENT by reference.

ARTICLE III: PAYMENTS AND EXPENDITURES
A. STANISLAUS COUNCIL OF GOVERNMENTS (STANCOG) DUTIES AND OBLIGATIONS

1. STANCOG shall remit to RECIPIENT its designated amount of Local Control Funds in accordance with this AGREEMENT.

2. STANCOG will provide a quarterly report to its Board of Directors which shall include all Measure L revenues distributed to each Recipient.

3. STANCOG shall provide for an independent annual audit of its Measure L financial statements including revenues and expenditures.

4. STANCOG shall provide timely notice to RECIPIENT prior to conducting an audit of expenditures made by RECIPIENT to determine whether such expenditures are in compliance with this Agreement, the Measure L Ordinance and Expenditure Plan, and the Measure L Policies and Procedures.

5. STANCOG shall provide a report, at least quarterly, to standing committees and the Board of Directors of the 1% for the Public Awareness Outreach Program which shall include an accounting of Measure L revenues and expenditures.

B. RECIPIENT’S DUTIES AND OBLIGATIONS

1. RECIPIENT shall expend all Measure L funds received in compliance with the Measure L Ordinance and Expenditure Plan, this AGREEMENT and the adopted Measure L Policies and Procedures.

2. RECIPIENT shall set up and maintain an appropriate system of accounts to report on Measure L funds received and spent. RECIPIENT must account for Measure L funds, including any interest received or accrued, separately for each program fund type, and from any other funds received from STANCOG. The accounting system shall provide adequate internal controls and audit trails to facilitate an annual compliance audit for each fund type and the respective usage and application of said funds.

3. RECIPIENT acknowledges and agrees that STANCOG and its representatives, agents and nominees shall have the absolute right at any reasonable time to inspect and copy any

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accounting records related to Measure L funds, except to the extent specifically prohibited by applicable law.

4. RECIPIENT shall cooperate with STANCOG and its auditors as they conduct an annual independent audit of all of RECIPIENT’S Measure L accounts which audit shall be conducted at STANCOG’s sole cost and expense. RECIPIENT shall comply with the schedule and requests of STANCOG’s auditors to ensure timely and accurate completion of the audit.

5. RECIPIENT agrees to provide STANCOG each fiscal year with an adopted copy of its Capital Improvement Program, roadway resurfacing map, traffic management plan, pedestrian and bicycle plan, resolution, or other document adopted by RECIPIENT’S governing board which identifies all programs and projects containing a description of all the projects and tasks that Measure L funds will pay for over that fiscal year, schedule and cost information for each project in its entirety, and other funds that will match the Measure L allocation.

6. RECIPIENT hereby acknowledges and agrees to the Maintenance of Effort requirement set forth in Section 9 of the Measure L Ordinance. a. Pursuant to the intent of the Public Utilities Code section 180001, a jurisdiction cannot redirect monies currently being used for transportation purposes to other uses, and then replace the redirected funds with local street maintenance and improvement dollars from Measure L.
b. RECIPIENT hereby agrees to certify in the annual verification submitted to STANCOG that it has met the Maintenance of Effort requirement by demonstrating that the Measure L funds have been used to augment and not supplant local resources spent. The Maintenance of Effort calculation is set forth in Section 9.03 of the Measure L Ordinance and uses the RECIPIENT’s average general fund expenditures of the prior (3) three fiscal years spent for local transportation purposes.
c. RECIPIENT shall conduct an annual independent audit to verify that the Maintenance of Effort requirement was met by RECIPIENT. d. If RECIPIENT does not meet its Maintenance of Effort requirement in any given year it may have its Local Streets and Roads fund received pursuant to the Measure L Expenditure Plan reduced in the following year by the amount by which RECIPIENT did not meet its required Maintenance of Effort. Such funds shall be redistributed to the remaining eligible jurisdictions.

7. RECIPIENT hereby agrees to and accepts the formulas used in the allocation of Measure L, as reflected in the Measure L Expenditure Plan.

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8. RECIPIENT agrees to comply with the reporting requirements set forth in this AGREEMENT.

C. OTHER CONSIDERATIONS

1. Transportation Purposes Only: RECIPIENT shall use all Measure L funds solely for transportation purposes as defined by the Measure L Ordinance and Expenditure Plan. If RECIPIENT violates this provision, it must fully reimburse all misspent funds, including all interest which would have been earned thereon. The interest which would have been earned will be calculated using the current interest rate earned on local agency monies on deposit with Stanislaus County.

2. Administrative and Staff Cost Limitations: Direct costs associated with the delivery of programs and projects funded by Measure L, including direct staff costs and consultant costs, are eligible uses of Measure L funds, unless otherwise limited by the adopted Measure L Policies and Procedures.
a. In situations where RECIPIENT acts as the project manager, project sponsor or the lead agency for delivery of a regional project identified in the Measure L Expenditure Plan, RECIPIENT will be required to enter into a Cooperative Agreement for that regional project and the reimbursement of administrative and staff costs will be addressed pursuant to the terms of that Agreement.
b. STANCOG does not allow the reimbursement of indirect costs, unless the RECIPIENT submits an Indirect Cost Allocation Plan which may be considered by the Caltrans Independent Office of Audits and Investigations, on a case by case basis, for approval of the identified indirect costs. If the Indirect Cost Allocation Plan is approved by Caltrans, the approved plan shall be submitted to STANCOG to allow for reimbursement of those approved indirect costs. Notwithstanding the foregoing, the following items are not eligible for Measure L reimbursement: activities related to obtaining matching funds for a project, activities related to general Measure L administration (not specific to the project), education or preparation performed by the project manager/sponsor (e.g., presentation to Rotary, Kiwanis, Lions Clubs, etc.), activities related to another project (regional) not covered in a Cooperative Agreement, even if it is a Measure L project.

3. Fund Exchange: RECIPIENT shall have the authority to loan its Measure L receipts allocated to it for Local Control Projects to other recipients for the implementation of needed transportation projects. All such fund exchanges shall be reviewed and accepted by STANCOG in accordance with the adopted Measure L Policies and Procedures.

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4. CEQA: All projects funded with Measure L funds will be required to complete appropriate California Environmental Quality Act (CEQA) and other environmental review as required.

ARTICLE IV: REPORTING REQUIREMENTS
A. REQUIREMENTS AND WITHHOLDING
RECIPIENT shall comply with each of the reporting requirements set forth in this Article IV. If RECIPIENT fails to comply with one or more of these requirements, STANCOG may withhold payment of further Measure L funds to RECIPIENT until full compliance is achieved.

1. RECIPIENT shall submit to STANCOG on a monthly basis:
a. Monthly revenue and expenditure reports which identify the Measure L revenue received and expended by RECIPIENT. All reports shall identify the revenue and expenses by project identified in RECIPIENT’S CIP, roadway resurfacing map, traffic management plan, pedestrian and bicycle plan, resolution or other document adopted by RECIPIENT’S governing board.
b. Monthly report of Measure L fund cash balances held by RECIPIENT.

2. RECIPIENT shall submit to STANCOG quarterly milestone reports which provides a narrative of the progress of all of RECIPIENT’S projects utilizing Measure L funding.

3. RECIPIENT shall, by March 31st of each year, or other deadline provided at least sixty (60) days in advance by STANCOG or its auditors, submit to STANCOG, at the RECIPIENT’s expense, separate independently audited financial statements for the prior fiscal year ended June 30 of Measure L funds received and used.

4. RECIPIENT shall, by September 30th of each year, document expenditure activities and report on the performance of Measure L funded activities through the annual program compliance reporting process, or through other STANCOG performance and reporting processes as may be requested, including but not limited to the annual performance report, annual program plan and planning monitoring reports. This report shall be provided to StanCOG and the Measure L Citizens Oversight Committee within 90 days of the end of each fiscal year and shall include documentation as to whether or not RECIPIENT met the Maintenance of Effort requirement for that fiscal year.

5. RECIPIENT shall install or mount signage adjacent to each project or program in excess of $250,000 funded in whole or in part by Measure L funds identifying the project or program as being funded by Measure L revenues.

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6. RECIPIENT shall provide current and accurate information on RECIPIENT’s website, to inform the public about how RECIPIENT is using Measure L funds. This information shall also be provided to STANCOG for posting on the Measure L website http://www.stanislausmeasurel.com

7. RECIPIENT shall cooperate in a “Public Awareness Program”, in partnership with STANCOG as a means of ensuring that the public has access to information regarding which projects and programs are funded through Measure L funds.

8. RECIPIENT shall make its administrative officer or designated staff available upon request to render a report or answer any and all inquiries regarding RECIPIENT’s receipt, usage, and/or compliance audit findings regarding Measure L funds before the STANCOG Citizens Oversight Committee and/or Measure L Oversight Committee.

9. RECIPIENT agrees that STANCOG may review and/or evaluate all project(s) or program(s) funded pursuant to this AGREEMENT. This may include visits by representatives, agents or nominees of STANCOG to observe RECIPIENT’s project or program operations, to review project or program data and financial records, and to discuss the project with Recipient’s staff or governing board.

ARTICLE V: OTHER PROVISIONS
A. INDEMNITY BY RECIPIENT
Neither STANCOG, nor its governing body, elected officials, any officer, consultant, agent, or employee thereof shall be responsible for any damage or liability occurring by reason of anything done or omitted to be done by RECIPIENT in connection with the Measure L funds distributed to RECIPIENT pursuant to this AGREEMENT. It is also understood and agreed, pursuant to Government Code Section 895.4, RECIPIENT shall fully defend, indemnify and hold harmless STANCOG, its governing body, and all its officers, agents, and employees, from any liability imposed on STANCOG for injury (as defined in Government Code Section 810.8) occurring by reason of anything done or omitted to be done by RECIPIENT in connection with the Measure L funds distributed to RECIPIENT pursuant to this AGREEMENT.

B. INDEMNITY BY STANCOG
Neither RECIPIENT, nor its governing body, elected officials, any officer, consultant, agent, or employee thereof shall be responsible for any damage or liability occurring by reason of anything done or omitted to be done by STANCOG under or in connection with any work, authority or jurisdiction delegated to STANCOG under this AGREEMENT. It is also understood and agreed, pursuant to Government Code Section 895.4, STANCOG shall fully defend,

Page 9 of 11 ends

indemnify, and hold harmless RECIPIENT, and its governing body, elected officials, all its officers, agents, and employees from any liability imposed on RECIPIENT for injury (as defined in Government Code Section 810.8) occurring by reason of anything done or omitted to be done by STANCOG under or in connection with any work, authority or jurisdiction delegated to STANCOG under this AGREEMENT.

C. JURISDICTION AND VENUE
The laws of the State of California will govern the validity of this AGREEMENT, its interpretation and performance, and any other claims to which it relates. All legal actions arising out of this AGREEMENT shall be brought in a court of competent jurisdiction in Stanislaus County, California and the parties hereto hereby waive inconvenience of forum as an objection or defense to such venue.

D. ATTORNEYS’ FEES
Should it become necessary to enforce the terms of this AGREEMENT, the prevailing party shall be entitled to recover reasonable expenses and attorneys’ fees from the other party.

E. TERM
The term of this AGREEMENT shall be from July 1, 2025 to June 30, 2030, unless amended in writing or a new Master Funding Agreement is executed between STANCOG and RECIPIENT.

F. SEVERABILITY
If any provision of this AGREEMENT is found by a court of competent jurisdiction or, if applicable, an arbitrator, to be unenforceable, such provision shall not affect the other provisions of the AGREEMENT, but such unenforceable provisions shall be deemed modified to the extent necessary to render it enforceable, preserving to the fullest extent permissible the intent of the parties set forth in this AGREEMENT.

G. MODIFICATION
This AGREEMENT, and its Exhibits, as well as the referenced Measure L Ordinance and the Expenditure Plan, and the Policies and Procedures, constitutes the entire AGREEMENT, supersedes all prior written or oral understandings regarding Measure L funds. This AGREEMENT may only be changed by a written amendment executed by both parties.

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H. CONFLICT OF OR INCONSISTENT TERMS
If there is a conflict between this Agreement and the Policies and Procedures, the Policies and Procedures will control.
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IN WITNESS WHEREOF, the parties have executed this AGREEMENT by their duly authorized officers as of the date first written below.

CITY OF HUGHSON STANISLAUS COUNCIL OF GOVERNMENTS
(STANCOG)
By: By:

Dominique Romo Date
City Manager
Rosa De León Park Date
Executive Director
Approved as to Form: Reviewed as to Budget/Financial Controls:

By: By:

Andy Pinasco Date
City Attorney
Jean Foletta Date
Deputy Director of Operations
Attest: Approved as to Form:

By: __________________________________ By:

Ashton Gose Date
City Clerk
Monica Streeter Date
STANCOG General Counsel
Meeting Date: June 23, 2025
Subject: Setting the Appropriations Limit for Fiscal Year 2025-26 Enclosures: Exhibit A-Appropriation Limit Calculation
Exhibit B-Proceeds of Taxes
Exhibit C-Price Factor and Population Information
Presented By: Kim Weimer, Director of Finance & Administrative Services

Approved By: _____________________________
City Manager
Recommended Council Action:

Adopt Resolution No. 2025-15, setting the Appropriation Limit (Gann Limit) for Fiscal Year 2025-26.

Background and Overview:

The Appropriations Limitation imposed by Propositions 4 and 111 creates a restriction on the amount of revenue that can be appropriated in any fiscal year. The limit is based on the actual appropriations during the 1978-79 (base year established by Proposition 13) and is increased each year using the growth of population and inflation. This information is received from the California Department of Finance. The restricted revenues are those defined as “proceeds of taxes”. This means that even though an agency may collect a large amount of tax, it cannot appropriate more than the established limit. Problems can arise when there is a strong flow of tax revenue, and the population and/or inflation figures remain constant (or go down). In this situation, an agency will be required to return the excess tax proceeds.

Annually, the City is required to prepare a statement of Appropriations Limit in compliance with Section XIII B of the California Constitution and Section 7910 of the California Government Code. The Appropriations Limit is the calculation combining per-capita personal income change and population growth. It restricts the ability to receive appropriate proceeds of taxes. Supporting documentation has been provided: Exhibit “A” shows the calculation for Fiscal Year 2025-26; Exhibit “B” shows the projected tax revenues used in the calculations; Exhibit “C” shows the current Price Factor and Population Information provided by the Department of Finance of the State of California.

CITY COUNCIL AGENDA ITEM NO. 3.5
SECTION 3: CONSENT CALENDAR
Proposition 111 provided options in the selection of the annual adjustment factors.

Specifically, the City may choose between the City’s population percent change or the percent change of the overall jurisdiction of Stanislaus County. The annual percent change in population is based on the time frame of January 1, 2024-January 1, 2025. The City of Hughson’s 2024-2025 annual percent change in population adjustment rate is 1.023 Stanislaus County’s 2024-2025 annual percent change in population adjustment rate is

1.004 percent. Staff’s recommendation is to select the rate that reflects the greater growth factor, which for the 2024-2025 annual percent change in population is the population growth for the City of Hughson a 2.3 percent change.

Fiscal Year 2025-26 Appropriations Limit is $5,146,598 which is an increase from the previous year due to the percent change in the population used in the appropriation limit computation. Per California Government Code and the California Constitution, the City cannot spend more than $5,146,598 of the tax proceeds that are subject to the limitation.

The City anticipates estimated revenue subject to limitations to be $3,545,598 which is under the Appropriations Limit. The total estimated tax proceeds subject to the Gann Limits is 68.89% of the appropriation limit.

For comparison, the Appropriations Limits for prior fiscal years are shown below:

Fiscal Year 2013-2014 $2,612,593
Fiscal Year 2014-2015 $2,663,929
Fiscal Year 2015-2016 $2,798,603
Fiscal Year 2016-2017 $2,988,108
Fiscal Year 2017-2018 $3,138,648
Fiscal Year 2018-2019 $3,373,578
Fiscal Year 2019-2020 $3,534,291
Fiscal Year 2020-2021 $3,699,482
Fiscal Year 2021-2022 $3,934,540
Fiscal Year 2022-2023 $4,231,598
Fiscal Year 2023-2024 $4,459,698
Fiscal Year 2024-2025 $4,726,501
Fiscal Year 2025-2026 $5,146,598
Fiscal Impact:

There is no fiscal impact to the City’s budget with the approval of the Fiscal Year 2025-26 Appropriations Limit.

The associated estimated revenues are accounted for in the City’s Fiscal Year 2025-26 budget and the appropriations subject to limitation are under the appropriations limit.

Appropriation Limit Fiscal Year 2024-2025 4,726,501
Calculation of Factor for Fiscal Year 2025-2026
Per Capita personal income percentage change: 1.0644
(% change of Per Capita Income: 6.44%)
Percent change in population: 1.023
(% change in population: 2.3%)
Change Factor: 1.0644 x 1.023 1.0889
Appropriation Limit Fiscal Year 2025-2026 5,146,598
Appropriations Subject to Limit 3,546,826
Exhibit A
(Proposition 4) and Section 7910 of the California Government Code, hereby establishes the City of Hughson's Appropriation Limit for the Fiscal Year of 2025-2026:

City of Hughson
Appropriation Limit Calculation
Fiscal Year 2025-2026
The City of Hughson, in compliance with Article XIII-B of the California Constitution City of Hughson
Exhibit B - Proceeds of Revenues
Revenue Description Acct#
Proceeds Subject to
Appropriations Limit
Proceeds Not
Subject to
Appropriation Total 2025-26
TAX-CURRENT PROPERTY 40010 531,821 531,821
TAX-OTHER PROPERTY 40030 - -
TAX-PROPERTY TRANSFER 40040 36,500 36,500
TAX-VLF IN LIEU 40050 1,088,670 1,088,670
TAX-SB813 SUPPLEMENTAL 40060 7,500 7,500
TAX-HOMEOWNERS PROPERTY RELIEF 40070 3,000 3,000
TAX-FHA IN LIEU 40080 150 150
TAX-SALES 41010 1,279,000 1,279,000
FRANCHISE-GAS UTILITY 42010 23,000 23,000
FRANCHISE-GARBAGE 42020 85,000 85,000
FRANCHISE-CABLE T.V. 42030 25,000 25,000
FRANCHISE - PHONE 42040 - -
BUSINESS LICENSES 43010 26,000 26,000
PERMITS-BUILDING 43020 220,000 220,000
PERMITS-ENCROACHMENT 43030 3,000 3,000
PERMIT-YARD SALE 43040 300 300
PERMIT-OTHER 43050 45,000 45,000
FEES-BOOKING 44010 500 500
FEES-PLAN CHECK 44030 70,000 70,000
FEE-RETURNED CHECK 44040 800 800
FEES-VEHICLE RELEASE 44060 4,600 4,600
FEE-FIREWORK BOOTH 44080 255 255
FINES-PARKING 44210 4,500 4,500
FINES-TRAFFIC 44220 12,500 12,500
VIOLATION-ADMINISTRATIVE 44310 3,000 3,000
VIOLATION-BUILDING CODE 44320 2,000 2,000
PLANNING REVENUE 44410 15,000 15,000
SALE OF DOCUMENTS 46010 200 200
RENTAL REVENUE 46020 18,000 18,000
INTEREST EARNED 46040 1,900 1,900
FEE-STANISLAUS COUNTY PFF ADMIN 46050 4,000 4,000
PENALTIES 46080 16,000 16,000
REFUND 46090 8,500 8,500
SALE OF SURPLUS PROPERTY 46100 - -
GENERAL PLAN UPDATE FEE 46110 68,000 68,000
MISCELLANEOUS REVENUE 46120 25,000 25,000
DONATION 46130 100 100
CASH OVER/CASH UNDER 46140 - -
PUBLIC SAFETY AUGMENTATION 47050 30,000 30,000
GRANTS 47510 160,000 160,000
TRANSFER IN 49010 410,052 410,052
QUASI-EXTERNAL TRANSACTION 49020 563,949 563,949
TOTAL REVENUE 3,545,693 1,247,104 4,792,797
Appropriations Subject to Limination 3,545,693
May 2025
Dear Fiscal Officer:

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

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

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

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

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

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

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

JOE STEPHENSHAW
Director
By:

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

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2025-26 6.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2025-26 appropriation limit.
2025-26:

Per Capita Cost of Living Change = 6.44 percent
Population Change = 0.28 percent
Per Capita Cost of Living converted to a ratio: 6.44 + 100 = 1.0644 100
Population converted to a ratio: 0.28 + 100 = 1.0028
100
Calculation of factor for FY 2025-26: 1.0644 x 1.0028 = 1.0674

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2025-15

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON SETTING THE APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2025-26
WHEREAS, annually, the City of Hughson is required to prepare a statement of appropriations limit in compliance with Section XIIIB of the California Constitution and Section 7910 of the California Government Code; and
WHEREAS, new per capita personal income and population factors have been established for determining the City’s appropriation limit; and
WHEREAS, the method and basis of calculating these limits was revised by Proposition 111, amending Article XIII B of the State Constitution, and the implementing legislations, to allow election of the basis for population adjustment between the change in population in either the city or the county.

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Hughson that:

1. The adjustment factor shall be based on either the City’s population or the County’s population change, whichever is higher, to determine the appropriations limit for the fiscal year 2025-65.

2. Said appropriations limit for fiscal year 2025-26 is $5,146,598, and the total appropriations subject to limitation are $3,545,693.

3. In the computation of such limitation, the price factor used is the percentage change in California per capita personal income over the prior year, 6.44%.

4. In the computation of such limitation, the population factor used is the percentage change in the City of Hughson’s population over the prior year or 2.3%.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regular meeting held on this 23rd day of June 2025 by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:
»
»
APPROVED:
__________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
Meeting Date: June 23, 2025
Subject: Directing the Filing of the Annual Reports for Fiscal Year 2025-26 for the Special Assessment Districts (Landscaping and Lighting Districts, Benefit Assessment Districts, and Community Facilities Districts) in the City of Hughson; and
Declaring the City Council’s Intent to Levy and Collect Assessments for Fiscal Year 2025-26 for the City of Hughson Landscaping and Lighting Districts, Benefit Assessment Districts, and Community Facilities District; and Set the Public Hearing for the July 28, 2025, City Council Meeting
Enclosures: Exhibit A Engineer’s Report LLDs
Exhibit B Engineer’s Report BADs
Presented By: Kim Weimer, Director of Finance & Admin. Services Approved By:
___________________________
City Manager
Recommended Council Action:

1. Adopt Resolution No. 2025-16, directing the filing of the Annual Reports for Fiscal Year 2025-26 for the Special Assessment Districts (Landscaping and Lighting Districts, Benefit Assessment Districts, and Community Facility District) in the City of Hughson.

2. Adopt Resolution No. 2025-17, declaring the City Council’s Intent to Levy and Collect Assessments for Fiscal Year 2025-26 for the City of Hughson Landscaping and Lighting Districts, Benefit Assessment Districts, and Community Facility Districts and to set the Public Hearing for the July 28, 2025, City Council meeting.

Background and Overview:

The City of Hughson utilizes special financing districts to provide various services and improvements to property owners within the City. The three different types of assessment districts are Landscaping and Lighting Districts (LLD), Benefit Assessment Districts (BAD), and the Community Facility District (CFD).

Each LLD is formed, and the annual assessments are levied, pursuant to the Lighting and Landscaping Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the 1972 Act). The BADs are formed, and annual assessments are levied, pursuant to the CITY COUNCIL AGENDA ITEM NO. 3.6
SECTION 3: CONSENT CALENDAR
Benefit Assessment Act of 1982 (the 1982 Act), Part 1 of Division 2 of the California Government Code. The Community Facilities District was formed, and the annual assessment is levied, pursuant to the Mello-Roos Community Facilities Act of 1982, Part 1 of Division 2 of the 2014 California Government Code (the Act).

The City of Hughson has a Professional Service Agreement with Harris & Associates for the administration of the City’s 23 assessment districts: (1) CFD, (15) LLD, and (7) BAD. This agreement includes administrative and engineering services. The annual assessments for the upcoming fiscal year will be considered for action by Hughson City Council over two regular meetings to ensure reports are filed with Stanislaus County by August 2025 so the assessments can be placed on the Stanislaus County Property Tax Roll for the upcoming fiscal year. The meeting schedule is as follows:
• June 23, 2025 Direct the filing of the annual reports • June 23, 2025 Consider the intention to levy and collect the assessments and set a public hearing.
• July 28, 2025 Hold the Public Hearing to confirm the intent to levy and collect the assessments.

Staff coordinate with Harris & Associates to administer the assessment districts. The City annually reviews the anticipated costs of maintaining each district for the next fiscal year, establishes assessments attributable to each parcel, and requires a specific assessment amount to be levied through the County property tax roll upon Council approval. An annual Engineer’s Benefit Assessment (Report) for each district is prepared which describes the individual districts and incorporates any annexations or changes to the districts, the proposed assessments, and the proposed leviesfor the upcoming fiscal year. The proposed assessments and levies are based on the historical and estimated costs of providing services to maintain the improvementsthat provide a direct and special benefit to properties within each respective district. The costs of the improvements and the annual levies include all expenditures, deficits, surpluses, revenues, and reserves. In most districts, parcels are assessed proportionately for the special benefit provided by the district.

This process begins when the Council directs Harris and Associates to prepare the documents to file with the County, which is the purpose of the first Resolution Declaring the City Council’s Intent to Levy and Collect Assessments for Fiscal Year 2025-26. The second step in this process is to preliminarily review the reports (attached) and approve the second Resolution which declares the Council’s intent to levy and collect the assessments for Fiscal Year 2025-26 and set the public hearing for Council to approve or modify the Engineer’s reports. The public hearing will be set for the City Council meeting on July 28, 2025.

Following final approval of the Engineer’s Reports and confirmation of the assessments, the City Council may order the levy and the collection of the assessments for the 2025-26 Fiscal Year pursuant to the 1972 and 1982 Acts, which is the purpose of the June 23, 2025, meeting. Once the Council approves the levy and the collection of the assessments, the information will be submitted to the County Auditor-Controller in August 2025, to be included on the Tax Roll for each benefiting parcel for Fiscal Year 2025-26.

City staff worked with Harris & Associates to develop the proposed budgets for each assessment district and the attached preliminary engineering Reports include detailed budget information. The costs are a result of reviewing the original formation documents, a validation of assessment rate history, and actual costs incurred. In preparation for the annual assessment process for Fiscal Year 2025-26, Harris & Associates and City staff determined that it would be appropriate to limit changes to the current district budgets based on fiscal necessity. Staff review the prior year’s budget items, the current fund balances, and the allowable assessment amounts, and incorporate any necessary adjustments for each district. For Fiscal Year 2025-26, City staff continued work to minimize administrative costs and propose infrastructure improvements, as permitted, in districts with no structural deficits and healthy reserves.

Exhibit A reflects the engineer’s preliminary report for each LLD. Generally authorized improvements and services within the LLD include maintenance, landscaping, irrigation systems, street tree maintenance, removal, and replacement, graffiti removal, and street lighting energy costs.

Exhibit B reflects the engineer’s preliminary report for each BAD. Generally, authorized improvements and services within BAD include drainage infrastructure maintenance, retention basin maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance and graffiti abatement.

Assessments for the CFDs will be available at the City Council meeting on July 28, 2025.

As shared last year, currently seven (7) LLDs lack an annual escalator and two (2) carry significant negative fund balances and all of the underfunded districts continue to worsen each year. When a district is underfunded, it leads to the costs being subsidized by the General Fund or a significant reduction in service levels. The City must pursue a Proposition 218 Assessment Rate Increase election process in the 2025-26 Fiscal Year to address these underfunded districts. Should the Proposition 218 process be completed and approved by voters, this process will either implement an annual assessment rate escalator for those districts that lack an escalator and/or implement a rate increase to address deficiencies.

Staff continue to support and recommend minimizing the financial impact to the City’s General Fund by pursuing the Proposition 218 Assessment Rate Increase election to address the underfunded districts.

Annual Inflationary Adjustment:

The February Consumer Price Index (CPI) is used to determine the Maximum Assessment Rate each year. The February 2025 CPI was 2.7% (rounded). Increases to the annual assessment and levy are indexed to the Consumer Price Index plus three percent (3%) based on the U.S. Department of Labor, Bureau of Labor Statistics, reported by the San Francisco/Oakland/San José Urban Wage Earners and Clerical Workers increase. This will annually establish the new inflation-adjusted maximum assessment that may be levied without the necessity of conducting a Proposition 218 ballot proceeding. Although the maximum rate is likely to increase each year, the actual amount to be assessed is based on the annual budget and may be less than the maximum rate.

Public Participation:

Public participation is provided pursuant to the provisions of Proposition 218. Changes that require an affirming ballot process are not involved in this action. The scheduled Public Hearing provides impacted property owners with the opportunity to address the Council regarding any proposed changes to their assessments.

Public Hearing Schedule:

Upon adoption of the two Resolutions, a Public Hearing will be set for July 23, 2025. At that time, the City Council will have the opportunity to review and approve the annual Engineer’s Benefit Assessment Report for the Landscaping and Lighting Districts, Benefit Assessment Districts and the Community Facilities District as well as confirm the assessment and order the levy for the districts.

Fiscal Impact:

The Landscaping and Lighting Districts, the Benefit Assessment Districts, and Community Facilities District provide the City of Hughson with funding annually to provide specific services and improvements to properties within their respective approved boundaries. For Fiscal Year 2025-26, annual assessmentsfor LLDs, BADs, and CFDs are expected to generate approximately $431,192 which goes towards the costs of labor, administration, utilities, equipment, materials, and preparation of the annual Engineer’s Report.

The cost for Professional Services through Harris & Associates is budgeted annually at $18,302.55. for the Fiscal Year 2025-26.

CITY OF HUGHSON
PRELIMINARY ENGINEER’S REPORT
FISCAL YEAR 2025-26

LANDSCAPE & LIGHTING MAINTENANCE DISTRICTS

June 2025

PREPARED BY
Harris & Associates
22 Executive Park, Suite 200
Irvine, CA 92614
(949) 655-3900
www.weareharris.com
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
ENGINEER’S REPORT FOR
FISCAL YEAR 2025-26

LANDSCAPE & LIGHTING MAINTENANCE DISTRICTS
City of Hughson
State of California

APPROVED BY THE CITY COUNCIL OF THE CITY OF HUGHSON FOR THE LANDSCAPE & LIGHTING DISTRICTS OF THE CITY OF HUGHSON, STATE OF CALIFORNIA ON THE _____ DAY OF _________, 2025.

CITY CLERK

CITY OF HUGHSON

STATE OF CALIFORNIA
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26

TABLE OF CONTENTS
Table of Contents
Summary of District Assessments 1
Statement of Asessment Engineer 2
Part I – Plans and Specifications 4
Part II – Estimate of Costs 5
Part III – District Diagrams 22
Part IV – Method of Apportionment 23
Appendices
Appendix A – Assessment Roll
Appendix B – District Diagrams
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
1 SUMMARY OF DISTRICT ASSESSMENTS
Summary of District Assessments
The February Consumer Price Index (“CPI”) is used to determine the Maximum Assessment Rate each year. The February CPI, plus a 3% escalation, is added to the previous year’s Maximum Rate per EDU to determine the adjusted Maximum Rate per EDU for each District for the current year. Please refer to Section II of this Report, “Assessment Range Formula”, for a complete description of the CPI and how it is calculated.

The February Consumer Price Index (“CPI”) is used to determine the Maximum Assessment Rate each year. The February CPI is added to the previous years’ Maximum Assessment Rate to determine the adjusted Maximum Assessment for Euclid North, Euclid South, Feathers Glen, Fontana Ranch North, Fontana Ranch South, Sterling Glen III, Rhapsody II and the Sterling Glen Annexation. The February 2025 CPI was 2.6890% (rounded). Please refer to Section IV of this Report, “Assessment Range Formula” for a complete description of the CPI tables used for this purpose.

The calculated Maximum Assessment for each District is shown on the individual Budget pages in Section IV of this Report.

Also, as stated in Section IV, “Assessment Range Formula”, Brittany Woods, Rhapsody Unit 1, Santa Fe Estates Phase 1, Santa Fe Estates Phase 2, Starn Estates, Sun Glow Estates and Walnut Haven III do not have an allowable inflationary adjustment and as a result, CPI is not applied to the Maximum Assessment for those Districts.

Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
2 STATEMENT OF ASSESSMENT ENGINEER
Statement of Assessment Engineer
AGENCY: CITY OF HUGHSON
PROJECT: LANDSCAPE & LIGHTING MAINTENANCE DISTRICTS
TO: THE CITY COUNCIL OF THE

CITY OF HUGHSON

STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2025-26
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council of the City of Hughson to provide landscape and lighting services upon each lot or parcel of land in the districts in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2025-26.

Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500) (“Act”), Article XIIID, Section 4(a) of the State of California Constitution, the City Council of the City of Hughson has adopted a Resolution ordering this Report for the Districts. The Report consists of the following Parts:

PART I
Description of Improvements: This part provides a general description of improvements proposed to be maintained in the Districts. Plans and specifications for the improvements are on file with the City Clerk.

PART II
Estimate of Cost: This part contains the cost estimate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2025-26.

PART III
District Diagram: This part incorporates a Diagram of the Districts showing the external boundaries of the Districts. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Stanislaus County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. The District Diagrams are also filed under separate cover with the City Clerk.

Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
3 PART IV
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the Districts in proportion to the estimated special benefits to be received. The costs and expenses of the Districts have been assessed upon the parcels of land within the boundaries of Districts pursuant to the initial methodology established upon formation of the Districts. For particulars as to the identification of parcels, reference is made to the District Diagrams.

Appendices
Appendix A – Assessment Roll
Appendix B – District Diagrams
Harris and Associates has agreed to perform the administrative function of submitting the assessment amounts to Stanislaus County for the 2025-26 tax year, based on previous City Council approvals.

Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
4 PART I – PLANS AND SPECIFICATIONS
Plans and Specifications
Plans and specifications for the improvements are on file with the City and are incorporated herein by reference. • Brittany Woods LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 12 streetlights.
• Central Hughson LLD: Maintenance of landscaping, irrigation systems and street lighting maintenance and energy costs for 19 streetlights.
• Euclid North LLD: Maintenance of landscaping, including in the community park, irrigation systems, street lighting maintenance and energy costs for 16 streetlights, street tree maintenance and graffiti removal. • Euclid South LLD: Maintenance of landscaping, irrigation systems, street lighting maintenance and energy costs for 18 streetlights, street tree maintenance, removal and replacement, graffiti removal. • Feathers Glen LLD: Maintenance of landscaping, including the community park, irrigation systems, street lighting maintenance and energy costs for 13 streetlights, street tree maintenance and graffiti removal. • Fontana Ranch North LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 38 streetlights.
• Fontana Ranch South LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 20 streetlights.
• Rhapsody #1 LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 11 streetlights.
• Rhapsody #2 LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 9 streetlights.
• Santa Fe #1 LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 12 streetlights.
• Santa Fe #2 LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 9 streetlights.
• Starn Estates LLD: Maintenance landscaping, irrigation systems, and street lighting maintenance and energy costs for 12 streetlights.
• Sterling Glen III LLD: Maintenance of landscaping, including in the community park, irrigation systems, street lighting maintenance and energy costs for 25 streetlights. Also includes street tree maintenance, removal and replacement and graffiti removal.
• Sun Glow Estates LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 15 streetlights.

Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
5 • Walnut Haven LLD: Maintenance landscaping, irrigation systems, street trees and street lighting maintenance and energy costs for 7 streetlights.

PART II – ESTIMATE OF COSTS
Estimate of Costs
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs for each District have been prepared based on the estimated and historical costs. The individual District budgets are shown on the following pages.

Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
6 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
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City of Hughson
Fiscal Year 2025-26
8 Engineer’s Report
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City of Hughson
Fiscal Year 2025-26
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Fiscal Year 2025-26
10 Engineer’s Report
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Fiscal Year 2025-26
11 Engineer’s Report
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Fiscal Year 2025-26
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Fiscal Year 2025-26
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City of Hughson
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Fiscal Year 2025-26
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Fiscal Year 2025-26
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City of Hughson
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21 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
22 PART III - DISTRICT DIAGRAMS
District Diagrams
The boundaries of Districts are shown on the maps in Appendix B. The lines and dimensions of each lot or parcel within the Districts are those lines and dimensions as shown on the maps of the Stanislaus County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report.

Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
23 PART IV – METHOD OF APPORTIONMENT
Method of Apportionment
The 1972 Act allows for the establishment of assessment districts by public agencies for the purpose of providing certain public improvements as detailed in Section I of this Report. The 1972 Act also requires that the cost of these improvements and services be assessed based on benefit received rather than by assessed value of the properties being assessed. In accordance with the 1972 Act, Section 22573:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among assessable lots or parcels in proportion to the estimated benefits received by each such lot or parcel from the improvements” The method of apportionment described in this Report, and confirmed by the City Council at the time of formation utilizes commonly accepted engineering practices which have been established pursuant to the 1972 Act and the California Constitution for the allocation of special benefit assessments. The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the special benefit received by each lot or parcel. The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

DESCRIPTION OF BENEFIT
Special Benefit
The improvements and associated costs have been allocated to the assessable properties within the Districts based upon the special benefit received by those properties, pursuant to the provisions of the 1972 Act and the California Constitution.

The improvements for which the properties will be assessed have been identified as necessary, were required as a part of the development plans specifically for each individual tract and are also in compliance with the development plans and General Plan of the City. As such, the improvements and continuing maintenance and servicing are strictly the obligation of the properties within the Districts.

Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable lot or parcel receives distinct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping. In accordance with Article XIII D, Section 4 of the California Constitution:
“Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large” Some of the special benefits associated with local landscaping and lighting improvements are:
• Enhanced desirability of properties due to proximity of the improvements. • Improved aesthetic appeal provided by a positive representation of the development, neighborhood and the community.

Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
24 • Improved ingress and egress to property resulting in enhanced traffic flow, reduced traffic accidents and consequent reduction in possible property damage.
• Improved traffic visibility and circulation.
• Improved accessibility for emergency vehicles.
• Reduced vandalism and other criminal activity.

ASSESSMENT RANGE FORMULA
It is generally recognized that most budgetary items will be impacted by inflation in future years. In accordance with the California Constitution, Section 53739 (b)(1), assessments “may be adjusted for inflation pursuant to a clearly defined formula…” A formula for an inflationary adjustment is therefore included as part of the maximum assessment within the Districts that allow for such, and was approved by the property owner(s) at the time of formation/annexation. The formula, as described below, allows for annual adjustments to the assessments.

Generally, any new or increased assessment requires certain noticing and meeting requirements by law. The Brown Act excludes certain conditions of a new or increased assessment. These conditions include, “An assessment that does not exceed an assessment formula or range of assessments previously specified in the notice given to the public…and that was previously adopted by the agency…”
The initial maximum assessment for each District was established at the time of formation/annexation. The Brittany Woods, Rhapsody Unit 1, Santa Fe Estates Phase 1, Santa Fe Estates Phase 2, Starn Estates, Sun Glow Estates and Walnut Haven III Districts however, do not have an inflationary adjustment. These Districts were created prior to the adoption of Proposition 218 in 1996 and did not include a provision to increase the initial maximum assessment. The initial maximum assessments for the remaining Districts have been adjusted each fiscal year subsequent to the year of formation by the following Assessment Range Formula:
• The Maximum Assessment Rate allowed each fiscal year (the “Adjusted Maximum Assessment Rate”) shall be based on the initial maximum assessment, adjusted annually by Bureau of Labor Statistics, Consumer Price Index for the month of February, All Urban Consumers, (“CPI”) for the San Francisco/Oakland/San Jose area, plus a 3% escalation. Should the Bureau of Labor Statistics revise or discontinue the preparation of such index, the City reserves the right to use such revised index or a comparable system to determine fluctuations in the annual cost of living. • Each fiscal year, the February CPI amount, plus a 3% escalation, has been applied to the Maximum Assessment Rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment Rate for the then current fiscal year. • If the proposed annual assessment rate for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment Rate established for that fiscal year, then the proposed annual assessment is not considered an increased assessment.

Beginning in the second fiscal year after the formation of a District, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate (Adjusted Maximum Assessment Rate) has been established for each fiscal year Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
25 using the Assessment Range Formula described above. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year. As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered an increased assessment under the terms of Proposition 218.

The CPI increase for the one-year period ending in February 2025 is 2.6890% (rounded). This amount, plus a 3% escalation, will be applied to the Maximum Assessment for the Central Hughson, Euclid North, Euclid South, Feathers Glen, Fontana Ranch North, Fontana Ranch South, Rhapsody II and Sterling Glen III Districts only, which will establish the Adjusted Maximum Assessment for each of these Districts for Fiscal Year 2025-26. The 2025-26 Maximum Assessment for each of these Districts is shown on the budget pages in Section II of this Report.

As stated above, the Brittany Woods, Rhapsody Unit 1, Santa Fe Estates Phase 1, Santa Fe Estates Phase 2, Starn Estates, Sun Glow Estates and Walnut Haven III Districts, do not currently have an inflationary adjustment.

A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighting those assessment ballots by the financial obligation of each parcel.

The definition of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula which has been adopted by the agency and approved by the property owners in the area where the assessment is imposed.

ASSESSMENT METHODOLOGY
The benefit formula used to determine the financial obligation for each parcel should be based on the improvements benefitting the parcels, as well as the use, or type, of each parcel as compared to other parcels that benefit from said improvements. One of the more common approaches to fairly distributing District costs to the benefitting parcels in maintenance districts such as this utilizes a methodology referred to as the Per Parcel method of apportionment. This method recognizes that each parcel within a particular District benefits equally from the improvements. This is typical when all parcels within the District are of the same type (ex. all single-family dwellings).

Other than Central Hughson, each District is comprised of a single parcel type – residential. The residential parcels are single-family residential parcels (“SFR”) and as such are deemed to benefit equally from the improvements. The “Total Balance to Levy”, as shown on the Budget pages, is divided equally among each assessable parcel within the District, determining the annual assessment rate per parcel for that District.

The Central Hughson District is comprised of several property types including single-family residential, commercial, agriculture and vacant. The costs are spread to those parcels based on the individual parcel size.

Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
26 APPENDIX A – ASSESSMENT ROLL
Assessment Roll
Parcel Identification for each lot or parcel within the Districts shall be based on available parcel maps and other property data from the Stanislaus County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.

A listing of parcels assessed within each District for Fiscal Year 2025-26, along with the corresponding assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
27 Brittany Woods Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll
Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-085-001 SFR $124.00 $124.00
2 018-085-002 SFR $124.00 $124.00
3 018-085-003 SFR $124.00 $124.00
4 018-085-004 SFR $124.00 $124.00
5 018-085-005 SFR $124.00 $124.00
6 018-085-006 SFR $124.00 $124.00
7 018-085-007 SFR $124.00 $124.00
8 018-085-008 SFR $124.00 $124.00
9 018-085-009 SFR $124.00 $124.00
10 018-085-010 SFR $124.00 $124.00
11 018-085-011 SFR $124.00 $124.00
12 018-085-012 SFR $124.00 $124.00
13 018-085-013 SFR $124.00 $124.00
14 018-085-014 SFR $124.00 $124.00
15 018-085-015 SFR $124.00 $124.00
16 018-085-016 SFR $124.00 $124.00
17 018-085-017 SFR $124.00 $124.00
18 018-085-018 SFR $124.00 $124.00
19 018-085-019 SFR $124.00 $124.00
20 018-085-020 SFR $124.00 $124.00
21 018-085-021 SFR $124.00 $124.00
22 018-085-022 SFR $124.00 $124.00
23 018-085-023 SFR $124.00 $124.00
24 018-085-024 SFR $124.00 $124.00
25 018-085-025 SFR $124.00 $124.00
26 018-085-026 SFR $124.00 $124.00
27 018-085-027 SFR $124.00 $124.00
28 018-085-028 SFR $124.00 $124.00
29 018-085-029 SFR $124.00 $124.00
30 018-085-030 SFR $124.00 $124.00
31 018-085-031 SFR $124.00 $124.00
32 018-085-032 SFR $124.00 $124.00
33 018-085-033 SFR $124.00 $124.00
34 018-085-034 SFR $124.00 $124.00
35 018-085-035 SFR $124.00 $124.00
36 018-085-036 SFR $124.00 $124.00
37 018-085-037 SFR $124.00 $124.00
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
28 Brittany Woods Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
38 018-085-038 SFR $124.00 $124.00
39 018-085-039 SFR $124.00 $124.00
40 018-085-040 SFR $124.00 $124.00
41 018-085-041 SFR $124.00 $124.00
42 018-085-042 SFR $124.00 $124.00
43 018-085-043 SFR $124.00 $124.00
44 018-085-044 SFR $124.00 $124.00
45 018-085-045 SFR $124.00 $124.00
46 018-085-046 SFR $124.00 $124.00
47 018-085-047 SFR $124.00 $124.00
48 018-085-048 SFR $124.00 $124.00
49 018-085-049 SFR $124.00 $124.00
50 018-085-050 SFR $124.00 $124.00
51 018-085-051 SFR $124.00 $124.00
52 018-085-052 SFR $124.00 $124.00
53 018-085-053 SFR $124.00 $124.00
54 018-085-054 SFR $124.00 $124.00
55 018-085-055 SFR $124.00 $124.00
56 018-085-056 SFR $124.00 $124.00
57 018-085-057 SFR $124.00 $124.00
58 018-085-058 SFR $124.00 $124.00
59 018-085-059 SFR $124.00 $124.00
60 018-085-060 SFR $124.00 $124.00
61 018-085-061 SFR $124.00 $124.00
62 018-085-062 SFR $124.00 $124.00
63 018-085-063 SFR $124.00 $124.00
64 018-085-064 SFR $124.00 $124.00
A 018-085-065 Basin $124.00 $0.00
65 018-085-066 SFR $124.00 $124.00
$8,060.00
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
29 Central Hughson Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll

Assessment # APN Acres
Parcel
Type
2025-26
Proposed
Assessment
48 018-019-028 1.07 SFR $63.32
1 018-030-010 0.81 Vac Res $374.02
2 018-030-011 0.81 Vac Res $374.02
3 018-030-015 7.78 Vac Com $374.02
4 018-030-016 14.59 Com $363.00
5 018-042-004 0.92 Com $374.02
6 018-042-039 2.96 Com $374.02
49 018-042-048 0.07 Com $147.90
7 018-042-069 0.65 Com $374.02
8 018-042-070 0.75 Com $374.02
9 018-042-071 0.44 Com $374.02
10 018-042-072 1.27 Com $374.02
50 018-043-004 0.14 Com $295.82
11 018-048-009 19.64 Com/Agr $35.16
12 018-048-038 2.23 Com $35.16
13 018-048-039 0.57 Vac Com $127.16
14 018-048-040 15.05 Vac Com $35.16
15 018-049-004 1.65 Com Ind $130.22
16 018-049-016 0.82 Com/Res $35.16
17 018-049-028 6.61 Com $35.16
18 018-049-029 1.39 SFR $35.16
19 018-049-032 24.65 Com/Agr $314.18
20 018-049-035 22.97 Com Ind $317.22
21 018-049-039 0.68 Com $38.20
22 018-049-041 1.36 Com $130.20
23 018-049-042 0.41 Com $964.86
24 018-049-043 0.41 Com $923.18
25 018-049-044 0.40 Com $923.18
26 018-049-048 0.41 Vac Com $923.18
27 018-049-049 0.36 Com $923.18
28 018-049-050 0.40 Com $923.18
29 018-049-051 0.41 Vac Com $923.18
30 018-049-052 0.42 Com $964.84
31 018-049-057 0.44 Com $35.16
32 018-049-059 0.27 SFR $35.16
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
30 33 018-049-060 0.19 SFR $35.16
34 018-049-061 0.87 Com/Res $363.00
Central Hughson Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll

Assessment # APN Acres
Parcel
Type
2025-26
Proposed
Assessment
35 018-049-062 0.51 Com/Agr $35.16
36 018-049-064 2.12 Vac Com $35.16
37 018-049-065 0.85 Com $35.16
38 018-049-066 1.75 Com $38.20
39 018-049-067 0.50 Com $823.18
40 018-049-069 0.92 Com/Res $35.16
41 018-049-070 0.16 Vac Res $24.40
42 018-049-071 0.23 Vac Res $24.40
43 018-049-072 0.28 Vac Res $24.40
44 018-049-073 0.23 Vac Res $24.40
45 018-049-074 0.23 Vac Res $24.40
46 018-049-075 0.20 Vac Res $24.40
47 018-049-076 0.44 SFR $24.40
143.2742 $14,614.44
Euclid North Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-096-001 SFR $537.75 $332.50
2 018-096-002 SFR $537.75 $332.50
3 018-096-003 SFR $537.75 $332.50
4 018-096-004 SFR $537.75 $332.50
5 018-096-005 SFR $537.75 $332.50
6 018-096-006 SFR $537.75 $332.50
7 018-096-007 SFR $537.75 $332.50
8 018-096-008 SFR $537.75 $332.50
9 018-096-009 SFR $537.75 $332.50
10 018-096-010 SFR $537.75 $332.50
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
31 11 018-096-011 SFR $537.75 $332.50
12 018-096-012 SFR $537.75 $332.50
13 018-096-013 SFR $537.75 $332.50
Euclid North Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
14 018-096-014 SFR $537.75 $332.50
15 018-096-015 SFR $537.75 $332.50
16 018-096-016 SFR $537.75 $332.50
17 018-096-017 SFR $537.75 $332.50
18 018-096-018 SFR $537.75 $332.50
19 018-096-019 SFR $537.75 $332.50
20 018-096-020 SFR $537.75 $332.50
21 018-096-021 SFR $537.75 $332.50
22 018-096-022 SFR $537.75 $332.50
23 018-096-023 SFR $537.75 $332.50
24 018-096-024 SFR $537.75 $332.50
25 018-096-025 SFR $537.75 $332.50
26 018-096-026 SFR $537.75 $332.50
27 018-096-027 SFR $537.75 $332.50
28 018-096-028 SFR $537.75 $332.50
29 018-096-029 SFR $537.75 $332.50
30 018-096-030 SFR $537.75 $332.50
31 018-096-031 SFR $537.75 $332.50
32 018-096-032 SFR $537.75 $332.50
33 018-096-033 SFR $537.75 $332.50
34 018-096-034 SFR $537.75 $332.50
35 018-096-035 SFR $537.75 $332.50
36 018-096-036 SFR $537.75 $332.50
37 018-096-037 SFR $537.75 $332.50
38 018-096-038 SFR $537.75 $332.50
39 018-096-039 SFR $537.75 $332.50
40 018-096-040 SFR $537.75 $332.50
41 018-096-041 SFR $537.75 $332.50
42 018-096-042 SFR $537.75 $332.50
43 018-096-043 SFR $537.75 $332.50
44 018-096-044 SFR $537.75 $332.50
45 018-096-045 SFR $537.75 $332.50
46 018-096-046 SFR $537.75 $332.50
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
32 47 018-096-047 SFR $537.75 $332.50
48 018-096-048 SFR $537.75 $332.50
49 018-096-049 SFR $537.75 $332.50
50 018-096-050 SFR $537.75 $332.50
Euclid North Landscape and Lighting District
Fiscal Year 2024-25 Assessment Roll

Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2024-25
Proposed
Assessment
51 018-096-051 Basin $537.75 $0.00
52 018-096-052 Easement $537.75 $0.00
53 018-096-053 Park $537.75 $0.00
54 018-096-054 Pump $537.75 $0.00
55 018-096-055 Easement $537.75 $0.00
56 018-096-056 Easement $537.75 $0.00
$16,625.00
Assessment # APN Parcel Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-095-001 SFR $343.76 $295.82
2 018-095-002 SFR $343.76 $295.82
3 018-095-003 SFR $343.76 $295.82
4 018-095-004 SFR $343.76 $295.82
5 018-095-005 SFR $343.76 $295.82
6 018-095-006 SFR $343.76 $295.82
7 018-095-007 SFR $343.76 $295.82
8 018-095-008 SFR $343.76 $295.82
9 018-095-009 SFR $343.76 $295.82
10 018-095-010 SFR $343.76 $295.82
11 018-095-011 SFR $343.76 $295.82
12 018-095-012 SFR $343.76 $295.82
13 018-095-013 SFR $343.76 $295.82
14 018-095-014 SFR $343.76 $295.82
15 018-095-015 SFR $343.76 $295.82
16 018-095-016 SFR $343.76 $295.82
17 018-095-017 SFR $343.76 $295.82
18 018-095-018 SFR $343.76 $295.82
19 018-095-019 SFR $343.76 $295.82
20 018-095-020 SFR $343.76 $295.82
Euclid South Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
33 21 018-095-021 SFR $343.76 $295.82
22 018-095-022 SFR $343.76 $295.82
23 018-095-023 SFR $343.76 $295.82
24 018-095-024 SFR $343.76 $295.82
25 018-095-025 SFR $343.76 $295.82
26 018-095-026 SFR $343.76 $295.82
27 018-095-027 SFR $343.76 $295.82
28 018-095-028 SFR $343.76 $295.82
29 018-095-029 SFR $343.76 $295.82
30 018-095-030 SFR $343.76 $295.82
31 018-095-031 SFR $343.76 $295.82
32 018-095-032 SFR $343.76 $295.82
33 018-095-033 SFR $343.76 $295.82
34 018-095-034 SFR $343.76 $295.82
35 018-095-035 SFR $343.76 $295.82
36 018-095-036 SFR $343.76 $295.82
37 018-095-037 SFR $343.76 $295.82
38 018-095-038 SFR $343.76 $295.82
39 018-095-039 SFR $343.76 $295.82
40 018-095-040 SFR $343.76 $295.82
41 018-095-041 SFR $343.76 $295.82
42 018-095-042 SFR $343.76 $295.82
43 018-095-043 SFR $343.76 $295.82
44 018-095-044 SFR $343.76 $295.82
45 018-095-045 SFR $343.76 $295.82
46 018-095-046 SFR $343.76 $295.82
47 018-095-047 SFR $343.76 $295.82
48 018-095-048 SFR $343.76 $295.82
49 018-095-049 SFR $343.76 $295.82
50 018-095-050 SFR $343.76 $295.82
51 018-095-051 SFR $343.76 $295.82
52 018-095-052 SFR $343.76 $295.82
53 018-095-053 SFR $343.76 $295.82
54 018-095-054 SFR $343.76 $295.82
55 018-095-055 SFR $343.76 $295.82
56 018-095-056 SFR $343.76 $295.82
57 018-095-057 SFR $343.76 $295.82
58 018-095-058 SFR $343.76 $295.82
59 018-095-059 SFR $343.76 $295.82
60 018-095-060 SFR $343.76 $295.82
61 018-095-061 SFR $343.76 $295.82
62 018-095-062 SFR $343.76 $295.82
63 018-095-063 SFR $343.76 $295.82
64 018-095-064 SFR $343.76 $295.82
65 018-095-065 SFR $343.76 $295.82
66 018-095-066 SFR $343.76 $295.82
67 018-095-067 SFR $343.76 $295.82
68 018-095-068 SFR $343.76 $295.82
69 018-095-069 SFR $343.76 $295.82
70 018-095-070 Park/Basin $343.76 $0.00
71 018-095-071 Easement $343.76 $0.00
72 018-095-072 Easement $343.76 $0.00
$20,411.58
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
34 Assessment # APN Parcel Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
NAP 018-090-002 SFR $647.31 $0.00
1 018-090-003 SFR $647.31 $594.16
2 018-090-004 SFR $647.31 $594.16
3 018-090-005 SFR $647.31 $594.16
4 018-090-006 SFR $647.31 $594.16
5 018-090-007 SFR $647.31 $594.16
6 018-090-008 SFR $647.31 $594.16
7 018-090-009 SFR $647.31 $594.16
8 018-090-010 SFR $647.31 $594.16
9 018-090-011 SFR $647.31 $594.16
10 018-090-012 SFR $647.31 $594.16
11 018-090-013 SFR $647.31 $594.16
12 018-090-014 SFR $647.31 $594.16
13 018-090-015 SFR $647.31 $594.16
14 018-090-016 SFR $647.31 $594.16
15 018-090-017 SFR $647.31 $594.16
16 018-090-018 SFR $647.31 $594.16
17 018-090-019 SFR $647.31 $594.16
18 018-090-020 SFR $647.31 $594.16
19 018-090-021 SFR $647.31 $594.16
20 018-090-022 SFR $647.31 $594.16
21 018-090-023 SFR $647.31 $594.16
22 018-090-024 SFR $647.31 $594.16
23 018-090-025 SFR $647.31 $594.16
24 018-090-026 SFR $647.31 $594.16
25 018-090-027 SFR $647.31 $594.16
26 018-090-028 SFR $647.31 $594.16
27 018-090-029 SFR $647.31 $594.16
28 018-090-030 SFR $647.31 $594.16
29 018-090-031 SFR $647.31 $594.16
30 018-090-032 SFR $647.31 $594.16
31 018-090-033 SFR $647.31 $594.16
32 018-090-034 SFR $647.31 $594.16
33 018-090-035 SFR $647.31 $594.16
34 018-090-036 SFR $647.31 $594.16
35 018-090-037 SFR $647.31 $594.16
36 018-090-038 SFR $647.31 $594.16
37 018-090-039 SFR $647.31 $594.16
38 018-090-040 SFR $647.31 $594.16
39 018-090-041 SFR $647.31 $594.16
40 018-090-042 SFR $647.31 $594.16
Feathers Glen Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
35 41 018-090-043 SFR $647.31 $594.16
42 018-090-044 SFR $647.31 $594.16
A 018-090-045 Easement $647.31 $0.00
B 018-090-046 Storm Basin $647.31 $0.00
C 018-090-047 Easement $647.31 $0.00
NAP 018-090-048 SFR $647.31 $0.00
$24,954.72
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
36 Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-091-001 SFR $391.38 $338.86
2 018-091-002 SFR $391.38 $338.86
3 018-091-003 SFR $391.38 $338.86
4 018-091-004 SFR $391.38 $338.86
5 018-091-005 SFR $391.38 $338.86
6 018-091-006 SFR $391.38 $338.86
7 018-091-007 SFR $391.38 $338.86
8 018-091-008 SFR $391.38 $338.86
9 018-091-009 SFR $391.38 $338.86
10 018-091-010 SFR $391.38 $338.86
11 018-091-013 SFR $391.38 $338.86
12 018-091-014 SFR $391.38 $338.86
13 018-091-015 SFR $391.38 $338.86
14 018-091-016 SFR $391.38 $338.86
16 018-091-018 SFR $391.38 $338.86
17 018-091-019 SFR $391.38 $338.86
18 018-091-020 SFR $391.38 $338.86
19 018-091-021 SFR $391.38 $338.86
20 018-091-022 SFR $391.38 $338.86
21 018-091-023 SFR $391.38 $338.86
22 018-091-024 SFR $391.38 $338.86
23 018-091-025 SFR $391.38 $338.86
24 018-091-026 SFR $391.38 $338.86
25 018-091-027 SFR $391.38 $338.86
26 018-091-028 SFR $391.38 $338.86
27 018-091-029 SFR $391.38 $338.86
28 018-091-030 SFR $391.38 $338.86
29 018-091-031 SFR $391.38 $338.86
30 018-091-032 SFR $391.38 $338.86
31 018-091-033 SFR $391.38 $338.86
32 018-091-034 SFR $391.38 $338.86
33 018-091-035 SFR $391.38 $338.86
34 018-091-036 SFR $391.38 $338.86
35 018-091-037 SFR $391.38 $338.86
Fontana Ranch North Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
37 36 018-091-038 SFR $391.38 $338.86
37 018-091-039 SFR $391.38 $338.86
38 018-091-040 SFR $391.38 $338.86
39 018-091-042 SFR $391.38 $338.86
40 018-091-043 SFR $391.38 $338.86
41 018-091-044 SFR $391.38 $338.86
42 018-091-045 SFR $391.38 $338.86
15 018-091-046 SFR $391.38 $338.86
43 018-092-001 SFR $391.38 $338.86
44 018-092-002 SFR $391.38 $338.86
45 018-092-003 SFR $391.38 $338.86
46 018-092-004 SFR $391.38 $338.86
47 018-092-005 SFR $391.38 $338.86
48 018-092-006 SFR $391.38 $338.86
49 018-092-007 SFR $391.38 $338.86
50 018-092-008 SFR $391.38 $338.86
51 018-092-009 SFR $391.38 $338.86
52 018-092-010 SFR $391.38 $338.86
53 018-092-011 SFR $391.38 $338.86
54 018-092-012 SFR $391.38 $338.86
55 018-092-013 SFR $391.38 $338.86
56 018-092-014 SFR $391.38 $338.86
57 018-092-015 SFR $391.38 $338.86
58 018-092-016 SFR $391.38 $338.86
59 018-092-017 SFR $391.38 $338.86
60 018-092-018 SFR $391.38 $338.86
61 018-092-019 SFR $391.38 $338.86
62 018-092-020 SFR $391.38 $338.86
63 018-092-021 SFR $391.38 $338.86
64 018-092-022 SFR $391.38 $338.86
65 018-092-023 SFR $391.38 $338.86
66 018-092-024 SFR $391.38 $338.86
67 018-092-025 SFR $391.38 $338.86
68 018-092-026 SFR $391.38 $338.86
69 018-092-027 SFR $391.38 $338.86
70 018-092-028 SFR $391.38 $338.86
71 018-092-029 SFR $391.38 $338.86
72 018-092-030 SFR $391.38 $338.86
73 018-092-031 SFR $391.38 $338.86
74 018-092-032 SFR $391.38 $338.86
75 018-092-033 SFR $391.38 $338.86
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
38 76 018-092-034 SFR $391.38 $338.86
77 018-092-035 SFR $391.38 $338.86
80 018-092-040 SFR $391.38 $338.86
81 018-092-041 SFR $391.38 $338.86
82 018-092-042 SFR $391.38 $338.86
83 018-092-043 SFR $391.38 $338.86
84 018-092-044 SFR $391.38 $338.86
85 018-092-045 SFR $391.38 $338.86
86 018-092-046 SFR $391.38 $338.86
87 018-092-047 SFR $391.38 $338.86
88 018-092-048 SFR $391.38 $338.86
89 018-092-049 SFR $391.38 $338.86
90 018-092-050 SFR $391.38 $338.86
91 018-092-051 SFR $391.38 $338.86
78 018-092-036 SFR $391.38 $338.86
79 018-092-037 SFR $391.38 $338.86
$30,836.26
Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-093-001 SFR $377.11 $377.10
2 018-093-002 SFR $377.11 $377.10
3 018-093-003 SFR $377.11 $377.10
4 018-093-004 SFR $377.11 $377.10
5 018-093-005 SFR $377.11 $377.10
6 018-093-006 SFR $377.11 $377.10
7 018-093-007 SFR $377.11 $377.10
8 018-093-008 SFR $377.11 $377.10
9 018-093-009 SFR $377.11 $377.10
10 018-093-010 SFR $377.11 $377.10
11 018-093-011 SFR $377.11 $377.10
12 018-093-012 SFR $377.11 $377.10
13 018-093-013 SFR $377.11 $377.10
14 018-093-016 SFR $377.11 $377.10
15 018-093-017 SFR $377.11 $377.10
Fontana Ranch South Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
39 16 018-093-018 SFR $377.11 $377.10
17 018-093-023 SFR $377.11 $377.10
18 018-093-024 SFR $377.11 $377.10
19 018-093-025 SFR $377.11 $377.10
20 018-093-026 SFR $377.11 $377.10
21 018-093-027 SFR $377.11 $377.10
22 018-093-028 SFR $377.11 $377.10
23 018-093-029 SFR $377.11 $377.10
24 018-093-030 SFR $377.11 $377.10
25 018-093-031 SFR $377.11 $377.10
26 018-093-032 SFR $377.11 $377.10
27 018-093-033 SFR $377.11 $377.10
28 018-093-034 SFR $377.11 $377.10
29 018-093-035 SFR $377.11 $377.10
30 018-093-036 SFR $377.11 $377.10
31 018-093-037 SFR $377.11 $377.10
32 018-093-038 SFR $377.11 $377.10
33 018-093-039 SFR $377.11 $377.10
34 018-093-040 SFR $377.11 $377.10
35 018-093-041 SFR $377.11 $377.10
36 018-093-042 SFR $377.11 $377.10
37 018-093-043 SFR $377.11 $377.10
38 018-093-044 SFR $377.11 $377.10
39 018-093-045 SFR $377.11 $377.10
40 018-093-046 SFR $377.11 $377.10
41 018-093-047 SFR $377.11 $377.10
42 018-093-048 SFR $377.11 $377.10
43 018-093-049 SFR $377.11 $377.10
44 018-093-050 SFR $377.11 $377.10
45 018-093-051 SFR $377.11 $377.10
46 018-093-052 SFR $377.11 $377.10
47 018-093-053 SFR $377.11 $377.10
48 018-093-054 SFR $377.11 $377.10
49 018-093-055 SFR $377.11 $377.10
50 018-093-056 SFR $377.11 $377.10
51 018-093-058 SFR $377.11 $377.10
52 018-093-059 SFR $377.11 $377.10
53 018-093-060 SFR $377.11 $377.10
54 018-093-061 SFR $377.11 $377.10
55 018-093-062 SFR $377.11 $377.10
56 018-093-063 SFR $377.11 $377.10
$21,117.60
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
40 Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-086-001 SFR $86.00 $86.00
2 018-086-002 SFR $86.00 $86.00
3 018-086-003 SFR $86.00 $86.00
4 018-086-004 SFR $86.00 $86.00
5 018-086-005 SFR $86.00 $86.00
6 018-086-006 SFR $86.00 $86.00
7 018-086-007 SFR $86.00 $86.00
8 018-086-008 SFR $86.00 $86.00
9 018-086-009 SFR $86.00 $86.00
10 018-086-010 SFR $86.00 $86.00
11 018-086-011 SFR $86.00 $86.00
12 018-086-012 SFR $86.00 $86.00
13 018-086-013 SFR $86.00 $86.00
14 018-086-014 SFR $86.00 $86.00
15 018-086-015 SFR $86.00 $86.00
16 018-086-016 SFR $86.00 $86.00
17 018-086-017 SFR $86.00 $86.00
18 018-086-018 SFR $86.00 $86.00
19 018-086-019 SFR $86.00 $86.00
20 018-086-020 SFR $86.00 $86.00
21 018-086-021 SFR $86.00 $86.00
22 018-086-022 SFR $86.00 $86.00
23 018-086-023 SFR $86.00 $86.00
24 018-086-024 SFR $86.00 $86.00
25 018-086-025 SFR $86.00 $86.00
26 018-086-026 SFR $86.00 $86.00
27 018-086-027 SFR $86.00 $86.00
28 018-086-028 SFR $86.00 $86.00
29 018-086-029 SFR $86.00 $86.00
30 018-086-030 SFR $86.00 $86.00
31 018-086-031 SFR $86.00 $86.00
32 018-086-032 SFR $86.00 $86.00
33 018-086-033 SFR $86.00 $86.00
34 018-086-034 SFR $86.00 $86.00
35 018-086-035 SFR $86.00 $86.00
Rhapsody Unit No. 1 Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
41 36 018-086-036 SFR $86.00 $86.00
37 018-086-037 SFR $86.00 $86.00
38 018-086-038 SFR $86.00 $86.00
39 018-086-039 SFR $86.00 $86.00
40 018-086-040 SFR $86.00 $86.00
41 018-086-041 SFR $86.00 $86.00
42 018-086-042 SFR $86.00 $86.00
43 018-087-001 SFR $86.00 $86.00
44 018-087-002 SFR $86.00 $86.00
45 018-087-003 SFR $86.00 $86.00
46 018-087-004 SFR $86.00 $86.00
47 018-087-005 SFR $86.00 $86.00
48 018-087-006 SFR $86.00 $86.00
49 018-087-007 SFR $86.00 $86.00
50 018-087-008 SFR $86.00 $86.00
51 018-087-009 SFR $86.00 $86.00
52 018-087-010 SFR $86.00 $86.00
53 018-087-011 SFR $86.00 $86.00
54 018-087-012 SFR $86.00 $86.00
55 018-087-013 SFR $86.00 $86.00
56 018-087-014 SFR $86.00 $86.00
57 018-087-015 SFR $86.00 $86.00
58 018-087-016 SFR $86.00 $86.00
59 018-087-017 SFR $86.00 $86.00
60 018-087-018 SFR $86.00 $86.00
61 018-087-019 SFR $86.00 $86.00
62 018-087-020 SFR $86.00 $86.00
63 018-087-021 SFR $86.00 $86.00
64 018-087-022 SFR $86.00 $86.00
65 018-087-023 SFR $86.00 $86.00
66 018-087-024 SFR $86.00 $86.00
67 018-087-025 SFR $86.00 $86.00
68 018-087-026 SFR $86.00 $86.00
69 018-087-027 SFR $86.00 $86.00
70 018-087-028 SFR $86.00 $86.00
71 018-087-029 SFR $86.00 $86.00
72 018-087-030 SFR $86.00 $86.00
73 018-087-031 SFR $86.00 $86.00
74 018-087-032 SFR $86.00 $86.00
75 018-087-033 SFR $86.00 $86.00
76 018-087-034 SFR $86.00 $86.00
77 018-087-035 SFR $86.00 $86.00
78 018-087-036 SFR $86.00 $86.00
79 018-087-037 SFR $86.00 $86.00
$6,794.00
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
42 Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-086-044 SFR $341.66 $276.74
2 018-086-045 SFR $341.66 $276.74
3 018-086-046 SFR $341.66 $276.74
4 018-086-047 SFR $341.66 $276.74
5 018-086-048 SFR $341.66 $276.74
6 018-086-049 SFR $341.66 $276.74
7 018-086-050 SFR $341.66 $276.74
8 018-086-051 SFR $341.66 $276.74
9 018-086-052 SFR $341.66 $276.74
10 018-086-053 SFR $341.66 $276.74
11 018-086-054 SFR $341.66 $276.74
12 018-086-055 SFR $341.66 $276.74
13 018-086-056 SFR $341.66 $276.74
14 018-086-057 SFR $341.66 $276.74
15 018-086-058 SFR $341.66 $276.74
16 018-086-059 SFR $341.66 $276.74
17 018-086-060 SFR $341.66 $276.74
18 018-086-061 SFR $341.66 $276.74
19 018-086-062 SFR $341.66 $276.74
20 018-086-063 SFR $341.66 $276.74
21 018-086-064 SFR $341.66 $276.74
22 018-086-065 SFR $341.66 $276.74
23 018-086-066 SFR $341.66 $276.74
24 018-086-067 SFR $341.66 $276.74
25 018-086-068 SFR $341.66 $276.74
26 018-086-069 SFR $341.66 $276.74
27 018-086-070 SFR $341.66 $276.74
28 018-086-071 SFR $341.66 $276.74
29 018-086-072 SFR $341.66 $276.74
30 018-086-073 SFR $341.66 $276.74
31 018-086-074 SFR $341.66 $276.74
32 018-086-075 SFR $341.66 $276.74
33 018-086-076 SFR $341.66 $276.74
34 018-086-077 SFR $341.66 $276.74
35 018-086-078 SFR $341.66 $276.74
36 018-087-039 SFR $341.66 $276.74
37 018-087-040 SFR $341.66 $276.74
38 018-087-041 SFR $341.66 $276.74
39 018-087-042 SFR $341.66 $276.74
40 018-087-043 SFR $341.66 $276.74
Rhapsody Unit No. 2 Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
43 41 018-087-044 SFR $341.66 $276.74
42 018-087-045 SFR $341.66 $276.74
43 018-087-046 SFR $341.66 $276.74
44 018-087-047 SFR $341.66 $276.74
45 018-087-048 SFR $341.66 $276.74
46 018-087-049 SFR $341.66 $276.74
47 018-087-050 SFR $341.66 $276.74
48 018-087-051 SFR $341.66 $276.74
49 018-087-052 SFR $341.66 $276.74
50 018-087-053 SFR $341.66 $276.74
51 018-087-054 SFR $341.66 $276.74
52 018-087-055 SFR $341.66 $276.74
53 018-087-056 SFR $341.66 $276.74
54 018-087-057 SFR $341.66 $276.74
55 018-087-058 SFR $341.66 $276.74
56 018-087-059 SFR $341.66 $276.74
57 018-087-060 SFR $341.66 $276.74
58 018-087-061 SFR $341.66 $276.74
59 018-087-062 SFR $341.66 $276.74
$16,327.66
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
44 16 018-083-016 SFR $132.00 $132.00
17 018-083-017 SFR $132.00 $132.00
18 018-083-018 SFR $132.00 $132.00
19 018-083-019 SFR $132.00 $132.00
20 018-083-020 SFR $132.00 $132.00
21 018-083-021 SFR $132.00 $132.00
22 018-083-022 SFR $132.00 $132.00
23 018-083-023 SFR $132.00 $132.00
24 018-083-024 SFR $132.00 $132.00
25 018-083-025 SFR $132.00 $132.00
26 018-083-026 SFR $132.00 $132.00
27 018-083-027 SFR $132.00 $132.00
28 018-083-028 SFR $132.00 $132.00
29 018-083-029 SFR $132.00 $132.00
30 018-083-030 SFR $132.00 $132.00
31 018-083-031 SFR $132.00 $132.00
32 018-083-032 SFR $132.00 $132.00
33 018-083-033 SFR $132.00 $132.00
34 018-083-034 SFR $132.00 $132.00
35 018-083-035 SFR $132.00 $132.00
36 018-083-036 SFR $132.00 $132.00
37 018-083-037 SFR $132.00 $132.00
38 018-083-038 SFR $132.00 $132.00
39 018-083-039 SFR $132.00 $132.00
40 018-083-040 SFR $132.00 $132.00
41 018-083-041 SFR $132.00 $132.00
42 018-083-042 SFR $132.00 $132.00
43 018-083-043 SFR $132.00 $132.00
44 018-083-044 SFR $132.00 $132.00
45 018-083-045 SFR $132.00 $132.00
46 018-083-046 SFR $132.00 $132.00
47 018-083-047 SFR $132.00 $132.00
48 018-083-048 SFR $132.00 $132.00
49 018-083-049 SFR $132.00 $132.00
50 018-083-050 SFR $132.00 $132.00
51 018-083-051 SFR $132.00 $132.00
52 018-083-052 SFR $132.00 $132.00
53 018-083-053 SFR $132.00 $132.00
54 018-083-054 SFR $132.00 $132.00
55 018-083-055 SFR $132.00 $132.00
$7,260.00
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
45 Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-084-002 SFR $130.39 $130.38
2 018-084-003 SFR $130.39 $130.38
3 018-084-004 SFR $130.39 $130.38
4 018-084-005 SFR $130.39 $130.38
5 018-084-006 SFR $130.39 $130.38
6 018-084-007 SFR $130.39 $130.38
7 018-084-008 SFR $130.39 $130.38
8 018-084-009 SFR $130.39 $130.38
9 018-084-010 SFR $130.39 $130.38
10 018-084-011 SFR $130.39 $130.38
11 018-084-012 SFR $130.39 $130.38
12 018-084-013 SFR $130.39 $130.38
13 018-084-014 SFR $130.39 $130.38
14 018-084-015 SFR $130.39 $130.38
15 018-084-016 SFR $130.39 $130.38
16 018-084-017 SFR $130.39 $130.38
17 018-084-018 SFR $130.39 $130.38
18 018-084-019 SFR $130.39 $130.38
19 018-084-020 SFR $130.39 $130.38
20 018-084-021 SFR $130.39 $130.38
21 018-084-022 SFR $130.39 $130.38
22 018-084-023 SFR $130.39 $130.38
23 018-084-024 SFR $130.39 $130.38
24 018-084-025 SFR $130.39 $130.38
25 018-084-026 SFR $130.39 $130.38
26 018-084-027 SFR $130.39 $130.38
27 018-084-028 SFR $130.39 $130.38
28 018-084-029 SFR $130.39 $130.38
29 018-084-030 SFR $130.39 $130.38
30 018-084-031 SFR $130.39 $130.38
31 018-084-032 SFR $130.39 $130.38
32 018-084-033 SFR $130.39 $130.38
33 018-084-034 SFR $130.39 $130.38
34 018-084-035 SFR $130.39 $130.38
35 018-084-036 SFR $130.39 $130.38
36 018-084-037 SFR $130.39 $130.38
37 018-084-038 SFR $130.39 $130.38
38 018-084-039 SFR $130.39 $130.38
39 018-084-040 SFR $130.39 $130.38
40 018-084-041 SFR $130.39 $130.38
Santa Fe Estates, Phase 2 Landscape and Lighting District Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
46 41 018-084-042 SFR $130.39 $130.38
42 018-084-043 SFR $130.39 $130.38
43 018-084-044 SFR $130.39 $130.38
44 018-084-045 SFR $130.39 $130.38
45 018-084-046 SFR $130.39 $130.38
46 018-084-047 SFR $130.39 $130.38
47 018-084-048 SFR $130.39 $130.38
48 018-084-049 SFR $130.39 $130.38
49 018-084-050 SFR $130.39 $130.38
50 018-084-051 SFR $130.39 $130.38
51 018-084-052 SFR $130.39 $130.38
$6,649.38
Assessment # APN Parcel Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-081-001 SFR $99.87 $99.86
2 018-081-002 SFR $99.87 $99.86
3 018-081-003 SFR $99.87 $99.86
4 018-081-004 SFR $99.87 $99.86
5 018-081-005 SFR $99.87 $99.86
6 018-081-006 SFR $99.87 $99.86
7 018-081-007 SFR $99.87 $99.86
8 018-081-008 SFR $99.87 $99.86
9 018-081-009 SFR $99.87 $99.86
10 018-081-010 SFR $99.87 $99.86
11 018-081-011 SFR $99.87 $99.86
12 018-081-012 SFR $99.87 $99.86
13 018-081-013 SFR $99.87 $99.86
14 018-081-014 Storm Drain $99.87 $0.00
15 018-081-015 SFR $99.87 $99.86
16 018-081-016 SFR $99.87 $99.86
17 018-081-017 SFR $99.87 $99.86
18 018-081-018 SFR $99.87 $99.86
19 018-081-019 SFR $99.87 $99.86
20 018-081-020 SFR $99.87 $99.86
Starn Estates Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
47 Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
48 71 018-081-072 SFR $99.87 $99.86
72 018-081-073 SFR $99.87 $99.86
73 018-081-074 SFR $99.87 $99.86
74 018-081-075 SFR $99.87 $99.86
75 018-081-076 SFR $99.87 $99.86
76 018-081-077 SFR $99.87 $99.86
77 018-081-078 SFR $99.87 $99.86
78 018-081-079 SFR $99.87 $99.86
65 018-081-080 SFR $99.87 $99.86
$7,689.22
Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
4 018-089-011 SFR $417.97 $405.78
5 018-089-013 SFR $417.97 $405.78
6 018-089-014 SFR $417.97 $405.78
7 018-089-015 SFR $417.97 $405.78
8 018-089-016 SFR $417.97 $405.78
9 018-089-017 SFR $417.97 $405.78
10 018-089-018 SFR $417.97 $405.78
11 018-089-019 SFR $417.97 $405.78
12 018-089-020 SFR $417.97 $405.78
13 018-089-021 SFR $417.97 $405.78
14 018-089-022 SFR $417.97 $405.78
15 018-089-023 SFR $417.97 $405.78
16 018-089-024 SFR $417.97 $405.78
17 018-089-025 SFR $417.97 $405.78
18 018-089-026 SFR $417.97 $405.78
19 018-089-027 SFR $417.97 $405.78
20 018-089-028 SFR $417.97 $405.78
21 018-089-030 SFR $417.97 $405.78
22 018-089-031 SFR $417.97 $405.78
23 018-089-032 SFR $417.97 $405.78
24 018-089-033 SFR $417.97 $405.78
25 018-089-034 SFR $417.97 $405.78
26 018-089-035 SFR $417.97 $405.78
27 018-089-036 SFR $417.97 $405.78
28 018-089-037 SFR $417.97 $405.78
29 018-089-038 SFR $417.97 $405.78
30 018-089-039 SFR $417.97 $405.78
Sterling Glen III Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
49 31 018-089-040 SFR $417.97 $405.78
32 018-089-041 SFR $417.97 $405.78
33 018-089-042 SFR $417.97 $405.78
34 018-089-043 SFR $417.97 $405.78
35 018-089-044 SFR $417.97 $405.78
36 018-089-045 SFR $417.97 $405.78
37 018-089-046 SFR $417.97 $405.78
38 018-089-047 SFR $417.97 $405.78
39 018-089-048 SFR $417.97 $405.78
40 018-089-049 SFR $417.97 $405.78
41 018-089-050 SFR $417.97 $405.78
42 018-089-051 SFR $417.97 $405.78
43 018-089-052 SFR $417.97 $405.78
44 018-089-053 SFR $417.97 $405.78
45 018-089-054 SFR $417.97 $405.78
46 018-089-055 SFR $417.97 $405.78
47 018-089-056 SFR $417.97 $405.78
48 018-089-057 SFR $417.97 $405.78
49 018-089-058 SFR $417.97 $405.78
50 018-089-059 SFR $417.97 $405.78
51 018-089-060 SFR $417.97 $405.78
52 018-089-061 SFR $417.97 $405.78
53 018-089-062 SFR $417.97 $405.78
54 018-089-063 SFR $417.97 $405.78
55 018-089-064 SFR $417.97 $405.78
56 018-089-065 SFR $417.97 $405.78
57 018-089-066 SFR $417.97 $405.78
58 018-089-067 SFR $417.97 $405.78
59 018-089-068 SFR $417.97 $405.78
60 018-089-069 SFR $417.97 $405.78
61 018-089-070 SFR $417.97 $405.78
62 018-089-071 SFR $417.97 $405.78
63 018-089-072 SFR $417.97 $405.78
64 018-089-073 SFR $417.97 $405.78
65 018-089-074 SFR $417.97 $405.78
66 018-089-075 SFR $417.97 $405.78
67 018-089-076 SFR $417.97 $405.78
68 018-089-077 SFR $417.97 $405.78
69 018-089-078 SFR $417.97 $405.78
70 018-089-079 SFR $417.97 $405.78
71 018-089-080 SFR $417.97 $405.78
72 018-089-081 SFR $417.97 $405.78
73 018-089-082 SFR $417.97 $405.78
74 018-089-083 SFR $417.97 $405.78
77 018-089-087 SFR $417.97 $405.78
78 018-089-088 SFR $417.97 $405.78
$29,621.94
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
50 Assessment # APN Acres
Parcel
Type
Maximum
Assessment
Rate
Proposed
Rate
2025-26
Proposed
Assessment
1 018-089-003 0.43 SFR $655.27 $655.27 $281.76
2 018-089-004 0.35 SFR $655.27 $655.27 $229.34
3 018-089-005 0.36 SFR $655.27 $655.27 $235.90
75 018-089-085 0.23 SFR $655.27 $655.27 $148.24
76 018-089-086 0.30 SFR $655.27 $655.27 $199.56

1.67 $1,094.80
Sterling Glen Annex - Benefit Assessment District
Fiscal Year 2025-26 Assessment Roll
Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-082-001 SFR $106.37 $106.36
2 018-082-002 SFR $106.37 $106.36
3 018-082-003 SFR $106.37 $106.36
4 018-082-004 SFR $106.37 $106.36
5 018-082-005 SFR $106.37 $106.36
6 018-082-006 SFR $106.37 $106.36
7 018-082-007 SFR $106.37 $106.36
8 018-082-008 SFR $106.37 $106.36
9 018-082-009 SFR $106.37 $106.36
10 018-082-010 SFR $106.37 $106.36
11 018-082-011 SFR $106.37 $106.36
12 018-082-012 SFR $106.37 $106.36
13 018-082-013 SFR $106.37 $106.36
14 018-082-014 SFR $106.37 $106.36
15 018-082-015 SFR $106.37 $106.36
16 018-082-016 SFR $106.37 $106.36
17 018-082-017 SFR $106.37 $106.36
18 018-082-018 SFR $106.37 $106.36
19 018-082-019 SFR $106.37 $106.36
20 018-082-020 SFR $106.37 $106.36
21 018-082-021 SFR $106.37 $106.36
22 018-082-022 SFR $106.37 $106.36
23 018-082-023 SFR $106.37 $106.36
24 018-082-024 SFR $106.37 $106.36
25 018-082-025 SFR $106.37 $106.36
Sun Glow Estates Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
51 26 018-082-026 SFR $106.37 $106.36
27 018-082-027 SFR $106.37 $106.36
28 018-082-028 SFR $106.37 $106.36
29 018-082-029 SFR $106.37 $106.36
30 018-082-030 SFR $106.37 $106.36
31 018-082-031 SFR $106.37 $106.36
32 018-082-032 SFR $106.37 $106.36
33 018-082-033 SFR $106.37 $106.36
34 018-082-034 SFR $106.37 $106.36
35 018-082-035 SFR $106.37 $106.36
36 018-082-036 SFR $106.37 $106.36
37 018-082-037 SFR $106.37 $106.36
38 018-082-038 SFR $106.37 $106.36
39 018-082-039 SFR $106.37 $106.36
40 018-082-040 SFR $106.37 $106.36
41 018-082-041 SFR $106.37 $106.36
42 018-082-042 SFR $106.37 $106.36
43 018-082-043 SFR $106.37 $106.36
44 018-082-045 SFR $106.37 $106.36
45 018-082-046 SFR $106.37 $106.36
46 018-082-047 SFR $106.37 $106.36
47 018-082-048 SFR $106.37 $106.36
48 018-082-049 SFR $106.37 $106.36
49 018-082-050 SFR $106.37 $106.36
50 018-082-051 SFR $106.37 $106.36
51 018-082-052 SFR $106.37 $106.36
52 018-082-053 SFR $106.37 $106.36
53 018-082-054 SFR $106.37 $106.36
54 018-082-055 SFR $106.37 $106.36
55 018-082-056 SFR $106.37 $106.36
56 018-082-057 SFR $106.37 $106.36
57 018-082-058 SFR $106.37 $106.36
58 018-082-059 SFR $106.37 $106.36
59 018-082-060 SFR $106.37 $106.36
60 018-082-061 SFR $106.37 $106.36
61 018-082-062 SFR $106.37 $106.36
62 018-082-063 SFR $106.37 $106.36
63 018-082-064 SFR $106.37 $106.36
64 018-082-065 SFR $106.37 $106.36
65 018-082-066 SFR $106.37 $106.36
66 018-082-067 SFR $106.37 $106.36
67 018-082-068 SFR $106.37 $106.36
68 018-082-069 SFR $106.37 $106.36
69 018-082-070 SFR $106.37 $106.36
70 018-082-071 SFR $106.37 $106.36
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
52 71 018-082-072 SFR $106.37 $106.36
72 018-082-073 SFR $106.37 $106.36
73 018-082-074 SFR $106.37 $106.36
74 018-082-075 SFR $106.37 $106.36
75 018-082-076 SFR $106.37 $106.36
76 018-082-077 SFR $106.37 $106.36
77 018-082-078 SFR $106.37 $106.36
78 018-082-079 SFR $106.37 $106.36
79 018-082-080 SFR $106.37 $106.36
80 018-082-081 SFR $106.37 $106.36
81 018-082-082 SFR $106.37 $106.36
82 018-082-083 SFR $106.37 $106.36
83 018-082-084 SFR $106.37 $106.36
84 018-082-085 SFR $106.37 $106.36
85 018-082-086 SFR $106.37 $106.36
86 018-082-087 SFR $106.37 $106.36
87 018-082-088 SFR $106.37 $106.36
88 018-082-089 SFR $106.37 $106.36
89 018-082-090 SFR $106.37 $106.36
90 018-082-091 SFR $106.37 $106.36
91 018-082-092 SFR $106.37 $106.36
$9,678.76
Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-088-001 SFR $108.41 $108.40
2 018-088-002 SFR $108.41 $108.40
3 018-088-003 SFR $108.41 $108.40
4 018-088-004 SFR $108.41 $108.40
5 018-088-005 SFR $108.41 $108.40
6 018-088-006 SFR $108.41 $108.40
7 018-088-007 SFR $108.41 $108.40
8 018-088-008 SFR $108.41 $108.40
9 018-088-009 SFR $108.41 $108.40
10 018-088-010 SFR $108.41 $108.40
Walnut Haven III Landscape and Lighting District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
53 11 018-088-011 SFR $108.41 $108.40
12 018-088-012 SFR $108.41 $108.40
13 018-088-013 SFR $108.41 $108.40
14 018-088-014 SFR $108.41 $108.40
15 018-088-015 SFR $108.41 $108.40
16 018-088-016 SFR $108.41 $108.40
17 018-088-017 SFR $108.41 $108.40
18 018-088-018 SFR $108.41 $108.40
19 018-088-019 SFR $108.41 $108.40
20 018-088-020 SFR $108.41 $108.40
21 018-088-021 SFR $108.41 $108.40
22 018-088-022 SFR $108.41 $108.40
23 018-088-023 SFR $108.41 $108.40
24 018-088-024 SFR $108.41 $108.40
25 018-088-025 SFR $108.41 $108.40
26 018-088-026 SFR $108.41 $108.40
27 018-088-027 SFR $108.41 $108.40
28 018-088-028 SFR $108.41 $108.40
29 018-088-029 SFR $108.41 $108.40
30 018-088-030 SFR $108.41 $108.40
31 018-088-031 SFR $108.41 $108.40
32 018-088-032 SFR $108.41 $108.40
33 018-088-033 SFR $108.41 $108.40
34 018-088-034 SFR $108.41 $108.40
35 018-088-035 SFR $108.41 $108.40
36 018-088-036 SFR $108.41 $108.40
37 018-088-037 SFR $108.41 $108.40
38 018-088-038 SFR $108.41 $108.40
39 018-088-039 SFR $108.41 $108.40
40 018-088-040 SFR $108.41 $108.40
41 018-088-041 SFR $108.41 $108.40
42 018-088-042 SFR $108.41 $108.40
43 018-088-043 SFR $108.41 $108.40
44 018-088-044 SFR $108.41 $108.40
45 018-088-045 SFR $108.41 $108.40
46 018-088-046 SFR $108.41 $108.40
47 018-088-047 SFR $108.41 $108.40
48 018-088-048 SFR $108.41 $108.40
49 018-088-049 SFR $108.41 $108.40
50 018-088-050 SFR $108.41 $108.40
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
54 51 018-088-051 SFR $108.41 $108.40
52 018-088-052 SFR $108.41 $108.40
53 018-088-053 SFR $108.41 $108.40
54 018-088-054 SFR $108.41 $108.40
55 018-088-055 SFR $108.41 $108.40
$5,962.00
Engineer’s Report
Landscape & Lighting Maintenance Districts
City of Hughson
Fiscal Year 2025-26
55 APPENDIX B – DISTRICT DIAGRAMS
District Diagrams
The following page shows the location of each Zone within the District. The lines and dimensions shown on maps of the Stanislaus County Assessor, for the current year, are incorporated by reference herein and made a part of this Report.

CITY OF HUGHSON
PRELIMINARY ENGINEER’S REPORT
FISCAL YEAR 2025-26

BENEFIT ASSESSMENT DISTRICTS

June 2025

PREPARED BY
Harris & Associates
1401 Willow Pass Road, Suite 500
Concord, CA 94520
www.weareharris.com
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
2 ENGINEER’S REPORT FOR
FISCAL YEAR 2025-26

BENEFIT ASSESSMENT DISTRICTS
City of Hughson
State of California

APPROVED BY THE CITY COUNCIL OF THE CITY OF HUGHSON FOR THE BENEFIT ASSESSMENT DISTRICTS OF THE CITY OF HUGHSON, STATE OF CALIFORNIA ON THE _____ DAY OF _________, 2025.

CITY CLERK

CITY OF HUGHSON
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
3 TABLE OF CONTENTS
Table of Contents
Summary of District Assessments 1
Statement of Assessment Engineer 2
Part I – Plans and Specifications 4
Part II – Estimate of Costs 14
Part III – District Diagram 22
Part IV – Method of Apportionment 15
Appendices
Appendix A – Assessment Roll
Appendix B – District Diagrams
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
4 SUMMARY OF DISTRICT ASSESSMENTS
Benefit Assessment Districts Summary
The February Consumer Price Index (“CPI”) is used to determine the Maximum Assessment Rate each year. The February CPI, plus a 3% escalation, is added to the previous years’ Maximum Rate per EDU to determine the adjusted Maximum Rate per EDU for each District for the current year. Please refer to Section II of this Report, “Assessment Range Formula” for a complete description of the CPI and how it is calculated.

The February Consumer Price Index (“CPI”) is used to determine the Maximum Assessment Rate each year. The February CPI, plus a 3% escalation, is added to the previous year’s Maximum Assessment Rate to determine the adjusted Maximum Assessment for included Districts. The February 2025 CPI was 2.6890%. Please refer to Section IV of this Report, “Assessment Range Formula” for a complete description of the CPI tables used for this purpose.

The calculated Maximum Assessment for each District is shown on the individual Budget pages in Section IV of this Report.

Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
5 STATEMENT OF ASSESSMENT ENGINEER
Statement of Assessment Engineer
AGENCY: CITY OF HUGHSON
PROJECT: BENEFIT ASSESSMENT DISTRICTS
TO: THE CITY COUNCIL OF THE

CITY OF HUGHSON

STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2025-26
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council of the City of Hughson to provide storm drainage maintenance services upon each lot or parcel of land in the districts in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2025-26.

Pursuant to the Benefit Assessment Act of 1982 (, commencing with Section 54703) (“Act”), Article XIIID, Section 4(a) of the State of California Constitution, the City Council of the City of Hughson has adopted a Resolution ordering this Report for the Districts. The Report consists of the following Parts:

PART II
Estimate of Cost: This part contains the cost estimate of the proposed maintenance including incidental costs and expenses for Fiscal Year 2025-26

Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
6 PART IV
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the Districts in proportion to the estimated special benefits to be received. The costs and expenses of the Districts have been assessed upon the parcels of land within the boundaries of Districts pursuant to the initial methodology established upon formation of the Districts. For particulars as to the identification of parcels, reference is made to the District Diagrams.

Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
7 PART I – PLANS AND SPECIFICATIONS
Plans and Specifications
The authorized improvements and services within each District are shown below:
• Central Hughson BAD: Drainage infrastructure maintenance, street sweeping, maintenance and repairs, sidewalk maintenance, graffiti abatement.
• Euclid North BAD: Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement. • Euclid South BAD: Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement. • Feathers Glen BAD: Detention/Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement. • Fontana Ranch North BAD: Detention/Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement.
• Fontana Ranch South BAD: Detention/Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement.
• Sterling Glen III BAD: Detention/Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement. • Sterling Glen III BAD Annexation 1: Detention/Retention basin maintenance, drainage infrastructure maintenance, street sweeping, cleaning, maintenance and repairs, sidewalk maintenance, graffiti abatement.

Reference is made to the plans and specifications for the improvements which are on file with the City and are incorporated herein by reference.

Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
8 PART II – ESTIMATE OF COSTS
Estimate of Costs
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs for each District have been prepared based on the estimated and historical costs. The individual District budgets are shown on the following pages.

Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
9 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
10 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
11 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
12 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
13 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
14 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
15 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
16 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
17 PART III - DISTRICT DIAGRAMS
District Diagrams
The boundaries of Districts are shown on the maps in Appendix B. The lines and dimensions of each lot or parcel within the Districts are those lines and dimensions as shown on the maps of the Stanislaus County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report.

Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
18 PART IV – METHOD OF APPORTIONMENT
Method of Apportionment
The 1982 Act allows for the establishment of assessment districts, by public agencies, for the purpose of providing certain public improvements as detailed in Section I of this Report. The 1982 Act also complies with the California Constitution which requires the cost of these improvements and services to be assessed based on benefit received rather than by assessed value of the properties being assessed. In accordance with Article XIII D, Section 4 of the California Constitution:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of the public improvement or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable…”
The method of apportionment described in this Report, and confirmed by the City Council, utilizes commonly accepted engineering practices which have been established pursuant to the 1982 Act and the California Constitution for the allocation of special benefit assessments. The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the special benefit received by each lot or parcel.

The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

DESCRIPTION OF BENEFIT
Special Benefit
The improvements and associated costs have been carefully allocated to the assessable properties within the District based on the special benefit received by those properties, pursuant to the provisions of the California Constitution. The improvements for which the properties will be assessed have been identified as necessary, were required as a part of the development plans specifically for the tract and are also in compliance with the development plans and General Plan of the City. As such, the improvements and continuing maintenance and servicing are strictly the obligation of the properties within the District.

Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable lot or parcel receives distinct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping. In accordance with Article XIII D, Section 4 of the California Constitution:
“Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large” Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
19 Some of the special benefits associated with local landscaping and lighting improvements are:
• Enhanced desirability of properties due to existence of the improvements and the services provided by the District.
• Improved aesthetic appeal provided by a positive representation of the development, neighborhood and the community.
• Improved ingress and egress to property resulting in enhanced traffic flow, reduced traffic accidents and possible property damage.

Generally, any new or increased assessment requires certain noticing and meeting requirements by law. The Brown Act excludes certain conditions of a new or increased assessment. These conditions include, “An assessment that does not exceed an assessment formula or range of assessments previously specified in the notice given to the public…and that was previously adopted by the agency…”
The initial maximum assessment for each District was established at the time of annexation into the District. That initial maximum assessment was established at that time and has been adjusted each subsequent fiscal year by the following Assessment Range Formula:
• The Maximum Assessment Rate allowed each fiscal year (the “Adjusted Maximum Assessment Rate”) shall be based on the initial maximum assessment, adjusted annually by Bureau of Labor Statistics, Consumer Price Index for the month of February, All Urban Consumers, (“CPI”) for the San Francisco/Oakland/San Jose area, plus an escalation of 3%. Should the Bureau of Labor Statistics revise or discontinue the preparation of such index, the City reserves the right to use such revised index or a comparable system to determine fluctuations in the annual cost of living. • Each fiscal year, the February CPI amount, plus an escalation of 3%, has been applied to the Maximum Assessment Rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment Rate for the then current fiscal year.
• If the proposed annual assessment rate for the upcoming fiscal year is less than or equal to the Adjusted Maximum Assessment Rate established for that fiscal year, then the proposed annual assessment is not considered an increased assessment.

Beginning in the second fiscal year after the formation of a District, and each fiscal year since, the Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate (Adjusted Maximum Assessment Rate) has been established for each fiscal year using the Assessment Range Formula described above. The Adjusted Maximum Assessment Rate has been calculated independent of the annual budget and proposed assessment rate for the given fiscal year.

Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
20 As stated above, if the proposed annual assessment for any fiscal year does not exceed the Adjusted Maximum Assessment Rate for that year, it is not considered an increased assessment under the terms of Proposition 218 or the Brown Act.

The CPI increase for the one-year period ending in February 2025 is 2.6890% (rounded). This amount, plus a 3% escalation, will be applied to the previous year’s Maximum Assessment Rate to establish the Adjusted Maximum Assessment for included Districts for Fiscal Year 2025–26.

Please refer to the table on page 1 of this Report, “Benefit Assessment Districts Summary”, which shows the actual and maximum allowable assessment for each District for the past two years.

This amount will be applied to the Maximum Assessment for each District, which will establish the Adjusted Maximum Assessment for each District for Fiscal Year 2025-26.

To impose a new assessment or increased assessment in excess of the Maximum Assessment Rate for the current fiscal year, as provided by the preceding Assessment Range Formula, the City must comply with the provisions of the California Constitution, Article XIII D, Section 4c that requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting. Property owners must approve the proposed new or increased assessment via a property owner protest balloting process before any such new or increased assessment can be imposed. A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighting those assessment ballots by the financial obligation of each parcel.

The definition of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula. Any assessment range formula must have been previously adopted by the agency and approved by the property owners in the area where the assessment is imposed.

Other than Central Hughson and the Sterling Glen III annexation, each District is comprised of a single parcel type – residential. The residential parcels are single-family residential parcels (“SFR”) and as such are deemed to benefit equally from the improvements. The “Total Balance to Levy”, as shown on the Budget pages, is divided equally among each assessable parcel within the District, determining the annual assessment rate per parcel for that District.

The Central Hughson District is comprised of several property types including single-family residential, commercial, agriculture and undeveloped. The costs are currently spread to those parcels based on the individual parcel size. The Sterling Glen III Annexation is comprised of five single-family residential parcels.

Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
21 APPENDIX A – ASSESSMENT ROLL
Assessment Roll
Parcel Identification for each lot or parcel within the Districts shall be based on available parcel maps and other property data from the Stanislaus County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.

Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
22 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
23 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
24 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
25 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
26 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
27 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
28 Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
1 018-096-001 SFR $486.91 $282.48
2 018-096-002 SFR $486.91 $282.48
3 018-096-003 SFR $486.91 $282.48
4 018-096-004 SFR $486.91 $282.48
5 018-096-005 SFR $486.91 $282.48
6 018-096-006 SFR $486.91 $282.48
7 018-096-007 SFR $486.91 $282.48
8 018-096-008 SFR $486.91 $282.48
9 018-096-009 SFR $486.91 $282.48
10 018-096-010 SFR $486.91 $282.48
11 018-096-011 SFR $486.91 $282.48
12 018-096-012 SFR $486.91 $282.48
13 018-096-013 SFR $486.91 $282.48
14 018-096-014 SFR $486.91 $282.48
15 018-096-015 SFR $486.91 $282.48
16 018-096-016 SFR $486.91 $282.48
17 018-096-017 SFR $486.91 $282.48
18 018-096-018 SFR $486.91 $282.48
19 018-096-019 SFR $486.91 $282.48
20 018-096-020 SFR $486.91 $282.48
21 018-096-021 SFR $486.91 $282.48
22 018-096-022 SFR $486.91 $282.48
23 018-096-023 SFR $486.91 $282.48
24 018-096-024 SFR $486.91 $282.48
25 018-096-025 SFR $486.91 $282.48
26 018-096-026 SFR $486.91 $282.48
27 018-096-027 SFR $486.91 $282.48
28 018-096-028 SFR $486.91 $282.48
29 018-096-029 SFR $486.91 $282.48
30 018-096-030 SFR $486.91 $282.48
31 018-096-031 SFR $486.91 $282.48
32 018-096-032 SFR $486.91 $282.48
33 018-096-033 SFR $486.91 $282.48
34 018-096-034 SFR $486.91 $282.48
35 018-096-035 SFR $486.91 $282.48
36 018-096-036 SFR $486.91 $282.48
Euclid North Benefit Assessment District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
29 37 018-096-037 SFR $486.91 $282.48
38 018-096-038 SFR $486.91 $282.48
39 018-096-039 SFR $486.91 $282.48
40 018-096-040 SFR $486.91 $282.48
41 018-096-041 SFR $486.91 $282.48
42 018-096-042 SFR $486.91 $282.48
43 018-096-043 SFR $486.91 $282.48
44 018-096-044 SFR $486.91 $282.48
45 018-096-045 SFR $486.91 $282.48
46 018-096-046 SFR $486.91 $282.48
47 018-096-047 SFR $486.91 $282.48
48 018-096-048 SFR $486.91 $282.48
49 018-096-049 SFR $486.91 $282.48
50 018-096-050 SFR $486.91 $282.48
51 018-096-051 Basin $486.91 $0.00
52 018-096-052 Easement $486.91 $0.00
53 018-096-053 Park $486.91 $0.00
54 018-096-054 Pump $486.91 $0.00
55 018-096-055 Easement $486.91 $0.00
56 018-096-056 Easement $486.91 $0.00
$14,124.00
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
30 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
31 37 018-095-037 SFR $375.10 $302.62
38 018-095-038 SFR $375.10 $302.62
39 018-095-039 SFR $375.10 $302.62
40 018-095-040 SFR $375.10 $302.62
41 018-095-041 SFR $375.10 $302.62
42 018-095-042 SFR $375.10 $302.62
43 018-095-043 SFR $375.10 $302.62
44 018-095-044 SFR $375.10 $302.62
45 018-095-045 SFR $375.10 $302.62
46 018-095-046 SFR $375.10 $302.62
47 018-095-047 SFR $375.10 $302.62
48 018-095-048 SFR $375.10 $302.62
49 018-095-049 SFR $375.10 $302.62
50 018-095-050 SFR $375.10 $302.62
51 018-095-051 SFR $375.10 $302.62
52 018-095-052 SFR $375.10 $302.62
53 018-095-053 SFR $375.10 $302.62
54 018-095-054 SFR $375.10 $302.62
55 018-095-055 SFR $375.10 $302.62
56 018-095-056 SFR $375.10 $302.62
57 018-095-057 SFR $375.10 $302.62
58 018-095-058 SFR $375.10 $302.62
59 018-095-059 SFR $375.10 $302.62
60 018-095-060 SFR $375.10 $302.62
61 018-095-061 SFR $375.10 $302.62
62 018-095-062 SFR $375.10 $302.62
63 018-095-063 SFR $375.10 $302.62
64 018-095-064 SFR $375.10 $302.62
65 018-095-065 SFR $375.10 $302.62
66 018-095-066 SFR $375.10 $302.62
67 018-095-067 SFR $375.10 $302.62
68 018-095-068 SFR $375.10 $302.62
69 018-095-069 SFR $375.10 $302.62
70 018-095-070 Basin $375.10 $0.00
71 018-095-071 Easement $375.10 $0.00
72 018-095-072 Easement $375.10 $0.00
$20,880.78
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
32 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
33 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
34 41 018-091-044 SFR $401.03 $271.52
42 018-091-045 SFR $401.03 $271.52
15 018-091-046 SFR $401.03 $271.52
43 018-092-001 SFR $401.03 $271.52
44 018-092-002 SFR $401.03 $271.52
45 018-092-003 SFR $401.03 $271.52
46 018-092-004 SFR $401.03 $271.52
47 018-092-005 SFR $401.03 $271.52
48 018-092-006 SFR $401.03 $271.52
49 018-092-007 SFR $401.03 $271.52
50 018-092-008 SFR $401.03 $271.52
51 018-092-009 SFR $401.03 $271.52
52 018-092-010 SFR $401.03 $271.52
53 018-092-011 SFR $401.03 $271.52
54 018-092-012 SFR $401.03 $271.52
55 018-092-013 SFR $401.03 $271.52
56 018-092-014 SFR $401.03 $271.52
57 018-092-015 SFR $401.03 $271.52
58 018-092-016 SFR $401.03 $271.52
59 018-092-017 SFR $401.03 $271.52
60 018-092-018 SFR $401.03 $271.52
61 018-092-019 SFR $401.03 $271.52
62 018-092-020 SFR $401.03 $271.52
63 018-092-021 SFR $401.03 $271.52
64 018-092-022 SFR $401.03 $271.52
65 018-092-023 SFR $401.03 $271.52
66 018-092-024 SFR $401.03 $271.52
67 018-092-025 SFR $401.03 $271.52
68 018-092-026 SFR $401.03 $271.52
69 018-092-027 SFR $401.03 $271.52
70 018-092-028 SFR $401.03 $271.52
71 018-092-029 SFR $401.03 $271.52
72 018-092-030 SFR $401.03 $271.52
73 018-092-031 SFR $401.03 $271.52
74 018-092-032 SFR $401.03 $271.52
75 018-092-033 SFR $401.03 $271.52
76 018-092-034 SFR $401.03 $271.52
77 018-092-035 SFR $401.03 $271.52
80 018-092-040 SFR $401.03 $271.52
81 018-092-041 SFR $401.03 $271.52
82 018-092-042 SFR $401.03 $271.52
83 018-092-043 SFR $401.03 $271.52
84 018-092-044 SFR $401.03 $271.52
85 018-092-045 SFR $401.03 $271.52
86 018-092-046 SFR $401.03 $271.52
87 018-092-047 SFR $401.03 $271.52
88 018-092-048 SFR $401.03 $271.52
89 018-092-049 SFR $401.03 $271.52
90 018-092-050 SFR $401.03 $271.52
91 018-092-051 SFR $401.03 $271.52
78 018-092-036 SFR $401.03 $271.52
79 018-092-037 SFR $401.03 $271.52
$24,708.32
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
35 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
36 41 018-093-047 SFR $333.21 $333.20
42 018-093-048 SFR $333.21 $333.20
43 018-093-049 SFR $333.21 $333.20
44 018-093-050 SFR $333.21 $333.20
45 018-093-051 SFR $333.21 $333.20
46 018-093-052 SFR $333.21 $333.20
47 018-093-053 SFR $333.21 $333.20
48 018-093-054 SFR $333.21 $333.20
49 018-093-055 SFR $333.21 $333.20
50 018-093-056 SFR $333.21 $333.20
51 018-093-058 SFR $333.21 $333.20
52 018-093-059 SFR $333.21 $333.20
53 018-093-060 SFR $333.21 $333.20
54 018-093-061 SFR $333.21 $333.20
55 018-093-062 SFR $333.21 $333.20
56 018-093-063 SFR $333.21 $333.20
$18,659.20
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
37 Assessment # APN
Parcel
Type
Maximum
Assessment
Rate
2025-26
Proposed
Assessment
4 018-089-011 SFR $287.90 $287.90
5 018-089-013 SFR $287.90 $287.90
6 018-089-014 SFR $287.90 $287.90
7 018-089-015 SFR $287.90 $287.90
8 018-089-016 SFR $287.90 $287.90
9 018-089-017 SFR $287.90 $287.90
10 018-089-018 SFR $287.90 $287.90
11 018-089-019 SFR $287.90 $287.90
12 018-089-020 SFR $287.90 $287.90
13 018-089-021 SFR $287.90 $287.90
14 018-089-022 SFR $287.90 $287.90
15 018-089-023 SFR $287.90 $287.90
16 018-089-024 SFR $287.90 $287.90
17 018-089-025 SFR $287.90 $287.90
18 018-089-026 SFR $287.90 $287.90
19 018-089-027 SFR $287.90 $287.90
20 018-089-028 SFR $287.90 $287.90
21 018-089-030 SFR $287.90 $287.90
22 018-089-031 SFR $287.90 $287.90
23 018-089-032 SFR $287.90 $287.90
24 018-089-033 SFR $287.90 $287.90
25 018-089-034 SFR $287.90 $287.90
26 018-089-035 SFR $287.90 $287.90
27 018-089-036 SFR $287.90 $287.90
28 018-089-037 SFR $287.90 $287.90
29 018-089-038 SFR $287.90 $287.90
30 018-089-039 SFR $287.90 $287.90
31 018-089-040 SFR $287.90 $287.90
32 018-089-041 SFR $287.90 $287.90
33 018-089-042 SFR $287.90 $287.90
34 018-089-043 SFR $287.90 $287.90
35 018-089-044 SFR $287.90 $287.90
36 018-089-045 SFR $287.90 $287.90
37 018-089-046 SFR $287.90 $287.90
38 018-089-047 SFR $287.90 $287.90
39 018-089-048 SFR $287.90 $287.90
40 018-089-049 SFR $287.90 $287.90
Sterling Glen III Benefit Assessment District
Fiscal Year 2025-26 Assessment Roll
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
38 41 018-089-050 SFR $287.90 $287.90
42 018-089-051 SFR $287.90 $287.90
43 018-089-052 SFR $287.90 $287.90
44 018-089-053 SFR $287.90 $287.90
45 018-089-054 SFR $287.90 $287.90
46 018-089-055 SFR $287.90 $287.90
47 018-089-056 SFR $287.90 $287.90
48 018-089-057 SFR $287.90 $287.90
49 018-089-058 SFR $287.90 $287.90
50 018-089-059 SFR $287.90 $287.90
51 018-089-060 SFR $287.90 $287.90
52 018-089-061 SFR $287.90 $287.90
53 018-089-062 SFR $287.90 $287.90
54 018-089-063 SFR $287.90 $287.90
55 018-089-064 SFR $287.90 $287.90
56 018-089-065 SFR $287.90 $287.90
57 018-089-066 SFR $287.90 $287.90
58 018-089-067 SFR $287.90 $287.90
59 018-089-068 SFR $287.90 $287.90
60 018-089-069 SFR $287.90 $287.90
61 018-089-070 SFR $287.90 $287.90
62 018-089-071 SFR $287.90 $287.90
63 018-089-072 SFR $287.90 $287.90
64 018-089-073 SFR $287.90 $287.90
65 018-089-074 SFR $287.90 $287.90
66 018-089-075 SFR $287.90 $287.90
67 018-089-076 SFR $287.90 $287.90
68 018-089-077 SFR $287.90 $287.90
69 018-089-078 SFR $287.90 $287.90
70 018-089-079 SFR $287.90 $287.90
71 018-089-080 SFR $287.90 $287.90
72 018-089-081 SFR $287.90 $287.90
73 018-089-082 SFR $287.90 $287.90
74 018-089-083 SFR $287.90 $287.90
77 018-089-087 SFR $287.90 $287.90
78 018-089-088 SFR $287.90 $287.90
$21,016.70
Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
39 Engineer’s Report
Benefit Assessment Districts
City of Hughson
Fiscal Year 2025-26
40 APPENDIX B – DISTRICT DIAGRAMS
District Assessment Diagrams
The following page shows the location of each Zone within the Hughson Benefit Assessment District. The lines and dimensions shown on maps of the Stanislaus County Assessor, for the current year, are incorporated by reference herein and made a part of this Report.

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2025-16

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON DIRECTING THE FILING OF THE ANNUAL REPORTS FOR FISCAL YEAR 2025-26 FOR SPECIAL ASSESSMENT DISTRICTS IN THE CITY

OF HUGHSON
WHEREAS, the City of Hughson has established Landscape and Lighting Districts and Benefit Assessment Districts, as identified in Exhibit A and Exhibit B; and WHEREAS, the Annual Reports provide the costs to maintain and operate the streetlights, landscape maintenance, drainage systems, detention basins irrigation, electrical facilities and provide other improvements as prescribed in the formation documents; and WHEREAS, the Landscaping and Lighting Act of 1972 and the Benefit Assessment Act of 1982, require the filing of an annual report pursuant to §22622 of the Streets and Highways Code, §54703 of the California Government Code, and §53321 of the California Government Code.

NOW, THEREFORE, BE IT RESOLVED THAT the City Council of the City of Hughson does hereby direct the Engineer of Work to file the Annual Reports for Fiscal Year 2025-26 for the Landscape and Lighting Districts and the Benefit Assessment Districts identified in Exhibit A and Exhibit B.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Hughson this 23rd day of June 2025, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:

_________________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
1 CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2025-17

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON CONSIDERING INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR FISCAL YEAR 2025-26 FOR THE CITY’S ASSESSMENT

DISTRICTS AND SET THE PUBLIC HEARING ON THE QUESTION OF THE LEVY OF THE PROPOSED

ANNUAL ASSESSMENT FOR EACH DISTRICT
WHEREAS, the City Council of the City of Hughson intends to levy and collect assessments within assessment districts in the City of Hughson for Fiscal Year 2024-25, pursuant to the Landscaping and Lighting Act of 1972, Benefit Assessment Act of 1982 and the Mello-Roos Community Facilities Act of 1982; and
WHEREAS, the improvement to be made in each district are generally described in Exhibit A and Exhibit B, which are made a part of this resolution; and WHEREAS, in accordance with this City Council’s Resolution directing the filing of an annual report, Alison Bouley, Assessment Engineer, has filed an annual report with the City Clerk, as required by the Landscaping and Lighting Act of 1972, Benefit Assessment Act of 1982 and the MelloRoos Community Facilities Act of 1982; and WHEREAS, all interested persons are referred to that report for a full and detailed description of the improvements, the boundaries of each assessment district, and the proposed assessments upon assessable lots and parcels within each assessment district; and WHEREAS, on the 28th day of July, at the hour of 6:00 p.m., the City Council of the City of Hughson will conduct a public hearing on the question of the levy of the proposed annual assessment for each district; and
WHEREAS, the public hearing will be held at Hughson City Hall Council Chambers located at 7018 Pine Street in Hughson, California.

NOW, THEREFORE, BE IT RESOLVED that the City Clerk is authorized and directed to give the notice of hearing for July 28, 2025, at 6:00 p.m. as required by the Landscaping and Lighting Act of 1972 and the Benefit Assessment Act of 1982.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Hughson this 23rd day of June 2025, by the following vote:

AYES:

NOES:

ABSTENTIONS:
2 ABSENT:

APPROVED:
________________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
Meeting Date: June 23, 2025
Subject: Appointing One Candidate to the Planning Commission Enclosures: Commission Applications:

Barbara Swier
Mohamed Rashid
Presented By: Ashton Gose, City Clerk
Approved By: __________________________
City Manager
Recommended Council Action:

Appoint one (1) candidate to the Planning Commission.

Discussion:

The Hughson Planning Commission consists of five (5) members appointed by the Mayor, with a majority of the City Council, to alternate two-year terms. Currently, there is one (1) vacancy for the Planning Commission.

Barbara Swier and Mohamed Rashid have expressed interest in serving on the Planning Commission by means of the application process. If an appointment is made, the term will begin immediately.

At this time, the City Council can discuss the applications, interview the applicants, and ultimately appoint an applicant with a majority vote.

Fiscal Impact:

Per the Hughson Municipal Code, Hughson Planning Commissioners are compensated $50 per meeting attended and reimbursement of necessary travel and other expenses incurred by the performance of their official duties. The City’s annual budget includes funding for this commitment.

CITY COUNCIL AGENDA ITEM NO. 6.1
SECTION 6: NEW BUSINESS

Meeting Date: June 23, 2025
Subject: Approving the City of Hughson’s Fiscal Year 2025-26 Final Budget Enclosure: FY 2025-26 Final Budget Report-Exhibit A
Presented By: Kim Weimer, Director of Finance & Administrative Services Approved By: ____________________________
City Manager
Recommended Council Action:

Adopt Resolution No. 2025-18, approving the City of Hughson’s Fiscal Year 2025-26 Final Budget.

Background and Overview:

Staff began the budgeting process for Fiscal Year 2025-26 in April of 2025. The City’s departments have collectively worked to produce a budget that will maintain or improve the City’s service levels while being mindful of operating with constrained resources. The Fiscal Year 2025-26 Final Budget provides the City with the authority to use resources for the benefit of the community and is adopted annually by June 30th to begin expending funds for the new fiscal year which begins on July 1st. The Fiscal Year 2025-26 Final Budget is estimated based on available data from both forecasts and historical activity.

City staff met with the Budget and Finance Subcommittee on June 20, 2025, to present the Fiscal Year 2025-26 Final Budget and to review the estimated revenues and expenditures that make up the annual operating budget for the City of Hughson. The preparation of the Fiscal Year 2025-26 Final Budget utilized a hybrid approach of both zero-based budgeting and traditional budgeting methods. This budget is based on the earliest projections available at this time and revenue and expenditure estimates will likely change over the next six months. Revisions/adjustments to the budget will be brought forth to the City Council for consideration in January/February as a part of the City’s Mid-Year Budget review.

General Fund Revenue Projections
CITY COUNCIL AGENDA ITEM NO. 6.2
SECTION 6: NEW BUSINESS
Overall, the General Fund Revenue Projections for Fiscal Year 2025-26 are anticipated to increase by approximately 1.2% over the prior fiscal year.

FY 2024-25 Mid-Year
Budget
FY 2025-26 Final
Budget
Difference %Change
$4,808,102 $4,863,864 $55,762 1.2%
Staff anticipate sales tax revenue and property tax revenue to remain fairly flat. The City is required to keep a reserve of 33% of the budgeted operational expenditures. The projected balance in the Contingency Fund on June 30, 2025, is $1,393,276. Our budgeted operational expenses for the Fiscal Year 2025-26 are $4,431,645, which would require a balance of $1,462,443 in the reserve. Therefore, the required transfer to the General Fund Contingency Reserve for Fiscal Year 2025-26 is $69,167. This transfer represents a $33,475 decrease from Fiscal Year 2024-25 Budget.

The largest sources of General Fund revenue are Motor Vehicle License Fees (VLF), Property Tax and Sales Tax. VLF and Property Tax revenue estimates are based on historical activity.

These estimates will be reviewed and revised as needed once the actual assessed property value is available from the Stanislaus County Auditor-Controller’s Office. Assessed property values have gradually increased over the past years and Property Tax revenues for Fiscal Year 2025-26 are based on Assessed Values that are set by the County Assessor as of January 1, 2025. The Assessor’s Office continues to prepare the 2025 regular assessment roll, which will be delivered to the Auditor-Controller in July 2025.

Sales Tax estimates are provided by the City’s Sales Tax Consultant: Hinderliter de Llamas & Associates (HDL). For the upcoming fiscal year, the City anticipates an approximate 2.3% decrease from the Fiscal Year 2024-25 Mid-Year Budget for sales tax revenues.

General Fund Expenditure Projections
Overall, the General Fund Expenditure Projections for Fiscal Year 2025-26 are anticipated to increase by 3.6%.

FY 2024-25 Mid-Year
Budget
FY 2025-26 Final
Budget
Difference %Change
$4,375,462 $4,534,812 $159,350 3.6%
General Fund expenditures are estimated at $4,534,812, compared to Fiscal Year 2024-25 Final Budget estimates of $4,375,462, an increase of $159,350. Various factors contributed to the increase in operating expenses. Over 62% of this increase is attributable to an increase in Police Services of $99,242. The remaining increase in expenditures is attributable to the anticipated increase in costs of payroll and benefits for the upcoming fiscal year.

Salary and Benefit Projections
The Fiscal Year 2025-26 Final Budget does not propose the addition of any new employees.

Temporary staffing needs have been budgeted accordingly based on each department’s needs. We currently have a Senior Utility Worker, Wastewater Treatment Operator I/II and a Customer Service Clerk position vacant. City staff continues to strategize the delicate balance of adequately providing services to our community, while maintaining appropriate and optimal staffing levels.

The PERS Unfunded Accrued Liability (UAL) costs continue to increase as an annual expense for the City. The UAL obligated to be paid by the City will be published in July of 2025 for the 2025-26 Fiscal Year. The City will strive to remain diligent in its accounting best practice and pre-pay the fiscal year liability with a Lump-Sum Prepayment which allows cost savings of 3.5% on interest.

Insurance Premiums
The City of Hughson is a member of the Central San Joaquin Valley Risk Management Authority, also known as the CSJVRMA. This Joint Powers Authority provides pooled insurance policies with other cities in the Central Valley. In addition to pooled insurance rates, being a member of the CSJVRMA provides valuable employee safety training, risk management training and contract review, as well as other programs that help identify and mitigate costs that may be associated with risk management and liability. The Fiscal Year 2025-26 Final Budget has accounted for premium increases that have been estimated by the CSJVRMA. The overall estimated premium for Fiscal Year 2025-26 increased by 22.7% from the prior fiscal year. The General Fund pays 20% of this premium which equates to $85,312 of the total premium amount.

Law Enforcement and Dispatch Services
The City of Hughson contracts with the Stanislaus County Sheriff’s Office to provide law enforcement services to our community. As part of the annual budget process, the Stanislaus County Sheriff’s Office provides contracted cities with contract rates for the upcoming fiscal year.

The contracted rate increases for Fiscal Year 2025-26 include:
 SR911 Dispatch Services: an expected increase is $46,873, which is a 56% increase from last year’s costs
 Vehicle Replacement Costs: 3% increase year over year but an 8.4% increase since FY 2023-24 amounting to a three-year increase of $7,767  Salaries & Benefits are expected to increase by 3% year over year In total, the cost of the Stanislaus County Sheriff’s Office has increased by $99,242 year over year and a total of $355,216 in the past four years, or, 21%. It is important to note that both the Sheriff’s Office and SR911 are currently in labor negotiations. Additional adjustments/updates will be included in the Mid- Year Budget review.

Major Funds Review
Fund 210 includes all Sewer and Wastewater Treatment Plant operations and activities.

Sewer service revenues are expected to remain relatively consistent, due to the Council’s approval of a 20% sewer rate discount in January 2021. However, operating expenses continue to increase in addition to staff continuing to address the ongoing deferred maintenance items needed to keep the City’s sewer system at a stable and reliable operational status.

To help balance the budget a transfer of $252,516 has been budgeted from Fund 220, Sewer Capacity Fee. This transfer is justified due to debt service to pay for the Wastewater Treatment Plant Expansion Project that was necessary due to residential growth.

Anticipated completion of subdivision development could help to mitigate some of the decreases in the estimated revenues. Contracted costs, which include supplies and labor, associated with operations within this fund continue to increase.

Fund 240, the Water Fund, is projecting relatively status quo revenues for Fiscal Year 2025- 26 in comparison to the current fiscal year. User fees are the primary revenue source for Fund 240 and could be impacted positively or negatively by residential development and the state of the drought as water consumption will need to be minimized. Expenses for Fiscal Year 2025-26 are budgeted to increase by 20% due to the necessity of performing both deferred and preventative ongoing maintenance and repairs to bring the City’s water system to a stable and reliable operational status, as well as support the purchasing of additional supplies needed for the new water wells.

Non-Major Funds Review
Fund 215: Sewer Fixed Asset Replacement Fund will have activity for Fiscal Year 2025-26 for the Tully Road / 2nd Street Sewer Project. Repairs at the Lift Station at Hatch Road are expected to cost around $250,000.

Fund 270-280: The Community/Senior Center Fund and Fund 280 are both projected to have a deficit budget for Fiscal Year 2025-26. Both budgets will be reviewed at budgetary intervals to see how rental revenues are coming in throughout the year.

Funds 320-324 and Fund 326 revenues are based on State of California estimates of gas taxes. These estimates can and will most likely change. Additional adjustments will be included in the Mid- Year Budget review.

Fund 325: Measure L Sales Tax is budgeted based on the amount set forth by StanCOG at the approval of Measure L in 2016. Revenues and expenses are estimated and will change as projects are approved. Additional adjustments will be included in the Mid- Year Budget review.

Capital Improvement Projects/Major Purchases
The Fiscal Year 2025-26 Final Budget has $6,738,101 in capital projects and major purchases and repairs. All projects will be brought to the City Council for project awarding when bid proposals are received.

Overall Proposed Budget
For the Fiscal Year 2025-26 Final Budget, the City of Hughson is projected to spend $19,636,734, which is an approximate 15.3% increase from the estimated amount for Fiscal Year 2024-25 Budget. Revenue is projected at $17,427,376, which is an approximate increase of 1.6%.

In summary, the Fiscal Year 2025-26 Final Budget is a balanced working planning document that allowsthe City to adopt a spending plan for continuity of services effective July 1,2025.

Budgets serve two primary purposes for local governments: a spending plan and a communication tool to convey the services and projects of the City’s operations. City staff has met these two objectives by compiling the Fiscal Year 2025-26 Final Budget by estimating revenues and expenditures with available data to potentially minimize any large fluctuations in resources and by communicating the adopted priorities and projects of the City Council.

The Fiscal Year 2025-26 Mid-Year Budget review will include any necessary revenue and expenditure adjustments/revisions; Capital Improvement Project updates and appropriation requests if needed.

Fiscal Impact:

The fiscal impact to the City with the Fiscal Year 2025-26 Final Budget is:

Projected Expenditures of $19,636,734
(Less Capital Projects for FY25/26 of $6,266,776)
Net Operating Expenditures of $13,369,958 across all funds Projected Revenues of $17,427,376 across all funds.

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2025-18

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON ADOPTING THE FINAL BUDGET FOR FISCAL YEAR 2025-26
WHEREAS, on June 20, 2025, the City Manager, Finance Director and City Staff submitted and presented to the City of Hughson Budget and Finance Subcommittee the Fiscal Year 2025-26 Final Budget for review and consideration in accordance with established policies and objectives; and
WHEREAS, the Fiscal Year 2025-26 Final Budget has been presented to the City Council for review, consideration and adoption; and
WHEREAS, the Fiscal Year 2025-26 Final Budget is based on public comments, significant analysis of the City’s needs, and direction of the City Council after budget review sessions:

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Hughson that the Fiscal Year 2025-26 Final Budget attached hereto as Exhibit “A”, containing revenue and expenditure estimates and appropriations for the General Fund, all Other Funds and the RDA Successor Agency Fund, is hereby approved for the Fiscal Year beginning July 1, 2025, and ending June 30, 2026, and is hereby adopted in the total amount of $19,645,734.

PASSED AND ADOPTED, by the City Council of the City of Hughson at its regular meeting held on this 23rd day of June 2025, by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
____________________
GEORGE CARR, Mayor
ATTEST:
________________________
ASHTON GOSE, City Clerk
6/18/2025 1:59:34 PM Page 1 of 70
Budget Comparison Report
Hughson Account Detail
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
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 29,142.00 26,000.00 26,000.00 0.00 0.00% 100-1025-43040 PERMIT-YARD SALE 265.00 405.00 260.00 300.00 300.00 0.00 0.00% Total Department: 1025 - FINANCE: 22,494.00 24,299.00 29,402.00 26,300.00 26,300.00 0.00 0.00% 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 148,579.87 195,978.35 243,209.36 180,000.00 220,000.00 40,000.00 22.22% 100-1040-43030 PERMITS-ENCROACHMENT 4,002.00 4,184.00 3,107.00 3,000.00 3,000.00 0.00 0.00% 100-1040-43050 PERMIT-OTHER 42,157.42 38,794.28 48,610.54 45,000.00 45,000.00 0.00 0.00% 100-1040-44030 FEES-PLAN CHECK 85,505.16 78,078.84 80,073.69 70,000.00 70,000.00 0.00 0.00% 100-1040-44310 VIOLATION-ADMINISTRATIVE 4,100.00 3,205.00 2,745.00 4,000.00 3,000.00 -1,000.00 -25.00% 100-1040-44320 VIOLATION-BUILDING CODE 0.00 0.00 1,512.91 2,000.00 2,000.00 0.00 0.00% 100-1040-44410 PLANNING REVENUE 9,969.25 9,462.00 45,825.30 10,000.00 15,000.00 5,000.00 50.00% 100-1040-46050 FEE-STANISLAUS COUNTY PFF ADMIN 0.00 8,118.81 4,678.40 4,000.00 4,000.00 0.00 0.00% Total Department: 1040 - PLANNING/BUILDING: 294,313.70 337,821.28 429,762.20 318,000.00 362,000.00 44,000.00 13.84% 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 2,880.00 4,600.00 4,600.00 0.00 0.00% 100-1045-44080 FEE-FIREWORK BOOTH 255.00 255.00 255.00 255.00 255.00 0.00 0.00% 100-1045-44210 FINES-PARKING 4,911.27 6,032.53 3,403.00 5,500.00 4,500.00 -1,000.00 -18.18% 100-1045-44220 FINES-TRAFFIC 6,270.71 15,161.12 2,346.55 12,500.00 12,500.00 0.00 0.00% 100-1045-46120 MISCELLANEOUS REVENUE 0.00 0.00 16,142.00 0.00 0.00 0.00 0.00% 100-1045-47050 PUBLIC SAFETY AUGMENTATION 13,409.05 13,972.29 28,197.56 25,000.00 30,000.00 5,000.00 20.00%

EXHIBIT A
Budget Comparison Report
6/18/2025 1:59:34 PM Page 2 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Public Safety Augmentation Prop 172 tax for public safety Total Department: 1045 - POLICE SERVICES: 30,057.98 41,040.69 53,615.67 48,355.00 52,355.00 4,000.00 8.27% Department: 1065 - PARKS AND RECREATION
100-1065-46020 RENTAL REVENUE 15,913.00 19,282.25 18,996.75 15,000.00 18,000.00 3,000.00 20.00% 100-1065-46130 DONATION 0.00 0.00 1,500.00 0.00 0.00 0.00 0.00% Total Department: 1065 - PARKS AND RECREATION: 15,913.00 19,282.25 20,496.75 15,000.00 18,000.00 3,000.00 20.00% Department: 9999 - NON DEPARTMENTAL
100-9999-40010 TAX-CURRENT PROPERTY 406,495.64 487,413.31 474,867.19 533,084.00 531,821.00 -1,263.00 -0.24% 100-9999-40030 TAX-OTHER PROPERTY 0.00 110,619.42 129,581.12 0.00 0.00 0.00 0.00% 100-9999-40040 TAX-PROPERTY TRANSFER 44,237.00 25,727.02 39,564.09 34,300.00 36,500.00 2,200.00 6.41% 100-9999-40050 TAX-VLF IN LIEU 825,296.00 935,863.00 1,023,571.00 1,023,571.00 1,088,670.00 65,099.00 6.36% 100-9999-40060 TAX-SB813 SUPPLEMENTAL 13,302.66 7,936.63 7,113.68 8,000.00 7,500.00 -500.00 -6.25% 100-9999-40070 TAX-HOMEOWNERS PROPERTY RELIEF 3,298.14 3,424.20 2,920.21 3,000.00 3,000.00 0.00 0.00% 100-9999-40080 TAX-FHA IN LIEU 152.04 0.00 355.33 120.00 150.00 30.00 25.00% 100-9999-41010 TAX-SALES 1,296,293.31 1,234,847.37 945,506.64 1,309,304.00 1,279,000.00 -30,304.00 -2.31% 100-9999-42010 FRANCHISE-GAS UTILITY 22,160.38 24,438.20 20,275.13 25,000.00 23,000.00 -2,000.00 -8.00% 100-9999-42020 FRANCHISE-GARBAGE 85,927.64 91,669.59 57,675.93 80,375.00 85,000.00 4,625.00 5.75% 100-9999-42030 FRANCHISE-CABLE T.V. 26,445.81 39,153.98 21,414.86 31,000.00 25,000.00 -6,000.00 -19.35% 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 820.00 795.00 770.00 800.00 800.00 0.00 0.00% 100-9999-46010 SALE OF DOCUMENTS 56.70 61.00 266.62 200.00 200.00 0.00 0.00% 100-9999-46040 INTEREST EARNED 3,876.30 24,499.03 12,617.01 16,000.00 1,900.00 -14,100.00 -88.13% 100-9999-46080 PENALTIES 15,596.98 15,881.88 16,957.54 18,000.00 16,000.00 -2,000.00 -11.11% 100-9999-46090 REFUND 12,557.58 11,468.25 5,599.09 8,500.00 8,500.00 0.00 0.00% 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 86,487.77 68,000.00 68,000.00 0.00 0.00% 100-9999-46120 MISCELLANEOUS REVENUE 50,250.34 11,126.69 227,544.04 25,000.00 25,000.00 0.00 0.00% 100-9999-46130 DONATION 0.00 0.00 1,350.00 100.00 100.00 0.00 0.00% 100-9999-46140 CASH OVER/CASH UNDER 60.00 39.32 -176.55 0.00 0.00 0.00 0.00% 100-9999-47510 GRANTS 0.00 221,685.00 10.00 160,000.00 160,000.00 0.00 0.00% 100-9999-49010 TRANSFER IN 208,037.00 362,577.00 290,350.25 387,867.00 410,052.00 22,185.00 5.72% Budget Comparison Report
6/18/2025 1:59:34 PM Page 3 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Transfers In 35,000 Vehicle Abatement, Fund 383
174,660 SLEF, Fund 384
4,006 Gas Tax 2103, Fund 320
97,100 RDA, Fund 520
27,820 Gas Tax 2107, Fund 323
18,918 Gas Tax 2105, Fund 321
1,000 Gas Tax 2107.5, Fund 324
8,479 USF Center, Fund 280
29,651 LLDs, Funds 530-544
7,225 BADs, Funds 550-554
1,293 Community Fac District, Fund 560
6,300 Parkwood CFD, Fund 561
$411,185 TOTAL
100-9999-49020 QUASI-EXTERNAL TRANSACTION 402,000.00 442,200.00 422,961.75 563,949.00 563,949.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 3,418,652.22 4,073,350.19 3,787,582.70 4,296,170.00 4,334,142.00 37,972.00 0.88% Total Revenue: 3,782,180.90 4,496,403.41 4,320,959.32 4,703,825.00 4,792,797.00 88,972.00 1.89% Expense
Department: 1005 - LEGISLATIVE
100-1005-50010 SALARIES-REGULAR 15,600.00 15,350.00 15,850.00 15,600.00 15,600.00 0.00 0.00% 100-1005-51070 MEDICARE TAX 1,193.64 1,174.51 1,104.27 1,193.00 1,193.00 0.00 0.00% 100-1005-60010 OFFICE SUPPLIES 384.48 302.94 398.04 500.00 500.00 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 7,500.00 1,000.00 15.38% 100-1005-60050 TRAINING AND MEETINGS 13,929.70 12,360.63 6,137.86 11,000.00 14,000.00 3,000.00 27.27% 100-1005-60070 PHONE AND INTERNET 459.45 465.17 545.98 575.00 575.00 0.00 0.00% 100-1005-61010 PROFESSIONAL SERVICES 16,352.62 7,961.50 6,882.56 8,000.00 8,000.00 0.00 0.00% Total Department: 1005 - LEGISLATIVE: 53,670.89 43,954.44 37,273.89 43,718.00 47,718.00 4,000.00 9.15% Department: 1010 - CITY MANAGER
100-1010-50010 SALARIES-REGULAR 149,062.04 167,265.39 147,414.46 151,227.00 170,242.00 19,015.00 12.57% 100-1010-50190 TECHNOLOGY ALLOWANCE 1,200.00 1,250.00 1,200.00 1,200.00 1,200.00 0.00 0.00% 100-1010-50200 VEHICLE ALLOWANCE 5,520.00 5,850.00 6,000.00 6,000.00 6,000.00 0.00 0.00% 100-1010-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM11,246.59 14,751.22 23,618.65 24,227.00 27,392.00 3,165.00 13.06% 100-1010-51020 MEDICAL INSURANCE 13,851.60 12,628.62 22,695.03 23,000.00 23,600.00 600.00 2.61% 100-1010-51030 UNEMPLOYMENT INSURANCE 165.43 238.00 140.00 448.00 448.00 0.00 0.00% 100-1010-51040 WORKERS' COMPENSATION 4,739.18 2,923.61 1,856.90 1,512.00 3,064.00 1,552.00 102.65% 100-1010-51050 LIFE INSURANCE 485.76 526.22 505.96 550.00 558.00 8.00 1.45% 100-1010-51060 DENTAL INSURANCE 575.76 923.65 2,130.48 2,200.00 2,310.00 110.00 5.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 4 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1010-51070 MEDICARE TAX 2,317.94 2,554.18 2,185.42 2,297.00 2,573.00 276.00 12.02% 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 4,231.39 4,200.00 4,200.00 0.00 0.00% 100-1010-60010 OFFICE SUPPLIES 384.47 285.99 353.86 400.00 400.00 0.00 0.00% 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 84.43 100.00 150.00 50.00 50.00% 100-1010-60040 DUES AND PUBLICATIONS 42.00 0.00 0.00 150.00 150.00 0.00 0.00% 100-1010-60050 TRAINING AND MEETINGS 1,142.64 337.92 271.89 3,000.00 3,000.00 0.00 0.00% 100-1010-60070 PHONE AND INTERNET 1,608.13 1,628.13 1,910.92 2,000.00 2,000.00 0.00 0.00% 100-1010-60090 RENTS AND LEASES 563.70 541.81 543.69 600.00 650.00 50.00 8.33% 100-1010-61010 PROFESSIONAL SERVICES 2,254.58 3,186.84 2,137.37 2,500.00 2,500.00 0.00 0.00% 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 2,197.62 2,500.00 2,000.00 -500.00 -20.00% 100-1010-63020 EVENTS 4,338.58 7,245.94 6,115.82 7,500.00 8,000.00 500.00 6.67% 100-1010-63030 EMPLOYEE APPRECIATION 2,359.87 2,500.88 4,216.60 4,111.00 4,907.00 796.00 19.36% Total Department: 1010 - CITY MANAGER: 206,124.60 230,271.08 229,817.49 239,822.00 265,444.00 25,622.00 10.68% Department: 1015 - CITY TREASURER
100-1015-50010 SALARIES-REGULAR 900.00 1,200.00 1,200.00 1,200.00 1,200.00 0.00 0.00% 100-1015-51070 MEDICARE TAX 68.85 91.80 91.80 92.00 92.00 0.00 0.00% Total Department: 1015 - CITY TREASURER: 968.85 1,291.80 1,291.80 1,292.00 1,292.00 0.00 0.00% Department: 1020 - LEGAL SERVICES
100-1020-61010 PROFESSIONAL SERVICES 94,953.94 123,644.41 135,596.95 143,750.00 145,000.00 1,250.00 0.87% Total Department: 1020 - LEGAL SERVICES: 94,953.94 123,644.41 135,596.95 143,750.00 145,000.00 1,250.00 0.87% Department: 1025 - FINANCE
100-1025-50010 SALARIES-REGULAR 215,947.74 223,767.57 231,551.26 240,255.00 256,236.00 15,981.00 6.65% 100-1025-50030 OVERTIME 90.46 22.43 23.47 60.00 60.00 0.00 0.00% 100-1025-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM19,913.25 17,115.21 18,069.15 18,913.00 20,396.00 1,483.00 7.84% 100-1025-51020 MEDICAL INSURANCE 28,750.06 32,357.71 35,870.21 36,851.00 38,985.00 2,134.00 5.79% 100-1025-51030 UNEMPLOYMENT INSURANCE 574.00 81.07 142.16 954.00 954.00 0.00 0.00% 100-1025-51040 WORKERS' COMPENSATION 1,582.50 3,727.01 2,723.87 2,403.00 4,612.00 2,209.00 91.93% 100-1025-51050 LIFE INSURANCE 529.45 495.87 902.71 950.00 1,002.00 52.00 5.47% 100-1025-51060 DENTAL INSURANCE 3,248.71 3,009.83 2,965.92 3,011.00 3,162.00 151.00 5.01% 100-1025-51070 MEDICARE TAX 3,067.88 3,018.30 3,312.14 3,443.00 3,650.00 207.00 6.01% 100-1025-51075 EMPLOYMENT TRAINING TAX (ETT) 27.26 4.80 7.28 0.00 0.00 0.00 0.00% 100-1025-51080 DEFERRED COMPENSATION 1,072.65 1,235.36 1,246.48 1,278.00 1,278.00 0.00 0.00% 100-1025-60010 OFFICE SUPPLIES 905.55 956.68 1,154.34 1,200.00 1,248.00 48.00 4.00% 100-1025-60020 DEPARTMENT SUPPLIES 258.90 154.85 0.00 250.00 250.00 0.00 0.00% 100-1025-60030 POSTAGE 254.61 192.54 197.11 300.00 300.00 0.00 0.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 5 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1025-60040 DUES AND PUBLICATIONS 220.00 271.00 470.00 500.00 520.00 20.00 4.00% 100-1025-60050 TRAINING AND MEETINGS 1,413.66 3,630.11 3,049.58 5,200.00 5,200.00 0.00 0.00% 100-1025-60060 ADVERTISING 485.63 0.00 0.00 0.00 0.00 0.00 0.00% 100-1025-60070 PHONE AND INTERNET 689.22 697.79 818.97 860.00 894.00 34.00 3.95% 100-1025-60090 RENTS AND LEASES 650.97 627.65 616.94 800.00 800.00 0.00 0.00% 100-1025-61010 PROFESSIONAL SERVICES 29,980.53 30,769.88 18,660.81 35,000.00 35,000.00 0.00 0.00% 100-1025-61060 SOFTWARE MAINTENANCE AND SUPPORT6,116.02 0.00 7,946.66 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 8,951.09 15,000.00 12,000.00 -3,000.00 -20.00% 100-1025-64040 MISCELLANEOUS 0.00 2,602.56 321.00 0.00 0.00 0.00 0.00% Total Department: 1025 - FINANCE: 336,205.48 334,946.31 339,001.15 374,028.00 393,347.00 19,319.00 5.17% 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 3,000.00 7,000.00 4,000.00 133.33% Budget Notes
Budget Code Subject Description
FINAL DUES AND PUBLICATIONS Audito Eye Subscription for Website 100-1030-60050 TRAINING AND MEETINGS 459.34 3,454.58 1,576.28 3,500.00 3,500.00 0.00 0.00% 100-1030-60060 ADVERTISING 316.62 2,467.00 0.00 500.00 500.00 0.00 0.00% 100-1030-61010 PROFESSIONAL SERVICES 4,007.34 8,242.30 7,588.37 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 12,052.26 15,325.00 19,325.00 4,000.00 26.10% Department: 1035 - CITY CLERK
100-1035-50010 SALARIES-REGULAR 44,462.02 48,666.32 46,928.16 49,150.00 51,146.00 1,996.00 4.06% 100-1035-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,148.13 3,591.92 3,684.59 3,868.00 4,071.00 203.00 5.25% 100-1035-51020 MEDICAL INSURANCE 4,293.74 3,842.54 5,186.95 5,190.00 4,667.00 -523.00 -10.08% 100-1035-51030 UNEMPLOYMENT INSURANCE 77.51 29.86 69.96 224.00 224.00 0.00 0.00% 100-1035-51040 WORKERS' COMPENSATION 787.09 834.67 575.01 492.00 921.00 429.00 87.20% 100-1035-51050 LIFE INSURANCE 155.37 177.22 211.91 220.00 226.00 6.00 2.73% 100-1035-51060 DENTAL INSURANCE 635.06 635.04 635.05 650.00 683.00 33.00 5.08% 100-1035-51070 MEDICARE TAX 609.62 665.52 679.73 713.00 742.00 29.00 4.07% 100-1035-51075 EMPLOYMENT TRAINING TAX (ETT) 3.47 1.72 3.48 0.00 0.00 0.00 0.00% 100-1035-51080 DEFERRED COMPENSATION 299.61 323.15 301.17 300.00 300.00 0.00 0.00% 100-1035-60010 OFFICE SUPPLIES 1,481.70 1,208.34 1,406.16 1,400.00 1,400.00 0.00 0.00% 100-1035-60020 DEPARTMENT SUPPLIES 133.00 185.48 75.71 200.00 200.00 0.00 0.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 6 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1035-60030 POSTAGE 223.90 209.99 225.25 250.00 250.00 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 2,593.30 4,100.00 4,100.00 0.00 0.00% 100-1035-60090 RENTS AND LEASES 449.27 432.29 430.56 500.00 500.00 0.00 0.00% 100-1035-60100 INSURANCE AND SURETIES 210.93 576.33 186.00 200.00 200.00 0.00 0.00% 100-1035-61010 PROFESSIONAL SERVICES 1,033.72 10,492.36 1,519.16 6,500.00 6,500.00 0.00 0.00% 100-1035-61040 IT SERVICES 21,180.20 26,097.99 23,207.87 25,500.00 25,500.00 0.00 0.00% 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 10,000.00 200.00 -9,800.00 -98.00% Total Department: 1035 - CITY CLERK: 97,348.98 104,860.34 94,810.24 113,357.00 105,730.00 -7,627.00 -6.73% Department: 1040 - PLANNING/BUILDING
100-1040-50010 SALARIES-REGULAR 117,802.26 118,010.07 84,558.72 83,667.00 74,243.00 -9,424.00 -11.26% 100-1040-50030 OVERTIME 48.23 374.58 378.50 300.00 300.00 0.00 0.00% 100-1040-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM8,697.04 9,219.10 6,567.29 6,427.00 5,671.00 -756.00 -11.76% 100-1040-51020 MEDICAL INSURANCE 18,552.80 22,378.33 20,442.16 17,529.00 17,152.00 -377.00 -2.15% 100-1040-51030 UNEMPLOYMENT INSURANCE 593.90 237.99 154.07 358.00 358.00 0.00 0.00% 100-1040-51040 WORKERS' COMPENSATION 2,369.59 1,594.24 1,409.76 1,365.00 1,931.00 566.00 41.47% 100-1040-51050 LIFE INSURANCE 240.89 338.00 351.40 352.00 287.00 -65.00 -18.47% 100-1040-51060 DENTAL INSURANCE 1,953.99 2,354.64 1,913.59 1,978.00 1,754.00 -224.00 -11.32% 100-1040-51070 MEDICARE TAX 4,089.89 2,146.24 1,220.00 1,309.00 1,148.00 -161.00 -12.30% 100-1040-51075 EMPLOYMENT TRAINING TAX (ETT) 27.50 14.09 7.79 0.00 0.00 0.00 0.00% 100-1040-51080 DEFERRED COMPENSATION 300.45 536.49 557.60 580.00 480.00 -100.00 -17.24% 100-1040-60010 OFFICE SUPPLIES 1,781.66 2,216.57 1,069.10 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 279.86 262.48 281.54 300.00 300.00 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 3,000.00 2,000.00 200.00% 100-1040-60060 ADVERTISING 0.00 77.70 0.00 500.00 500.00 0.00 0.00% 100-1040-60070 PHONE AND INTERNET 689.22 697.79 818.97 800.00 800.00 0.00 0.00% 100-1040-60090 RENTS AND LEASES 565.65 543.04 549.02 800.00 800.00 0.00 0.00% 100-1040-61010 PROFESSIONAL SERVICES 169,001.63 200,206.36 168,488.32 259,000.00 225,000.00 -34,000.00 -13.13% 100-1040-61070 LEGAL SERVICES 135.36 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 1040 - PLANNING/BUILDING: 331,841.66 368,500.46 294,316.88 385,265.00 342,724.00 -42,541.00 -11.04% 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 1,418,892.11 1,732,424.00 1,828,755.00 96,331.00 5.56% Budget Comparison Report
6/18/2025 1:59:34 PM Page 7 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1045-62050 POLICE VEHICLE REIMBURSEMENT 87,348.96 91,280.00 80,856.70 97,028.00 99,939.00 2,911.00 3.00% Total Department: 1045 - POLICE SERVICES: 1,682,547.62 1,787,714.41 1,586,521.81 1,916,225.00 2,015,467.00 99,242.00 5.18% Department: 1050 - ANIMAL CONTROL
100-1050-61010 PROFESSIONAL SERVICES 43,417.00 45,189.00 67,158.00 67,158.00 45,471.00 -21,687.00 -32.29% 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 67,158.00 67,158.00 45,471.00 -21,687.00 -32.29% Department: 1055 - PUBLIC WORKS
100-1055-50010 SALARIES-REGULAR 34,299.63 42,591.98 59,008.12 59,800.00 60,242.00 442.00 0.74% 100-1055-50030 OVERTIME 0.00 1,238.05 877.72 1,200.00 1,400.00 200.00 16.67% 100-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,522.42 3,461.16 4,626.87 4,800.00 4,795.00 -5.00 -0.10% 100-1055-51020 MEDICAL INSURANCE 7,103.34 9,624.73 13,576.60 14,200.00 9,681.00 -4,519.00 -31.82% 100-1055-51030 UNEMPLOYMENT INSURANCE 54.37 64.77 112.06 336.00 258.00 -78.00 -23.21% 100-1055-51040 WORKERS' COMPENSATION 2,369.59 4,585.67 2,820.61 3,000.00 4,183.00 1,183.00 39.43% 100-1055-51050 LIFE INSURANCE 115.36 161.44 246.17 226.00 215.00 -11.00 -4.87% 100-1055-51060 DENTAL INSURANCE 745.50 1,032.44 1,310.82 1,400.00 1,116.00 -284.00 -20.29% 100-1055-51070 MEDICARE TAX 483.08 615.45 844.47 860.00 616.00 -244.00 -28.37% 100-1055-51075 EMPLOYMENT TRAINING TAX (ETT) 2.46 3.82 5.62 0.00 0.00 0.00 0.00% 100-1055-51080 DEFERRED COMPENSATION 210.10 310.20 407.72 450.00 345.00 -105.00 -23.33% 100-1055-60010 OFFICE SUPPLIES 1,396.99 1,470.95 1,280.01 1,200.00 1,400.00 200.00 16.67% 100-1055-60020 DEPARTMENT SUPPLIES 3,755.40 4,548.93 3,793.38 4,600.00 4,800.00 200.00 4.35% 100-1055-60030 POSTAGE 279.88 262.53 281.60 270.00 280.00 10.00 3.70% 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 3,548.85 3,600.00 3,600.00 0.00 0.00% 100-1055-60110 UNIFORM AND CLOTHING 1,697.70 1,919.90 2,103.90 2,300.00 2,300.00 0.00 0.00% 100-1055-61010 PROFESSIONAL SERVICES 30,025.84 12,980.34 24,965.57 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 3,000.00 1,000.00 50.00% 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 18,088.02 16,000.00 16,000.00 0.00 0.00% 100-1055-61181 SB 1383 EXPENSES 2024 0.00 0.00 0.00 79,000.00 79,000.00 0.00 0.00% 100-1055-62040 FUEL 1,691.20 1,687.56 1,491.24 1,700.00 1,700.00 0.00 0.00% 100-1055-64070 AB939 GRANT WORK 0.00 7,807.43 5,000.00 5,000.00 5,000.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 94,393.93 103,989.55 145,263.25 233,442.00 231,431.00 -2,011.00 -0.86% Department: 1060 - BUILDINGS AND GROUNDS
100-1060-50010 SALARIES-REGULAR 28,805.92 38,657.10 47,258.35 52,649.00 47,680.00 -4,969.00 -9.44% 100-1060-50030 OVERTIME 1,889.72 1,925.18 2,278.12 2,000.00 2,200.00 200.00 10.00% 100-1060-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM2,854.48 3,824.92 4,628.77 5,605.00 5,141.00 -464.00 -8.28% Budget Comparison Report
6/18/2025 1:59:34 PM Page 8 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1060-51020 MEDICAL INSURANCE 7,580.04 6,534.28 9,017.06 13,056.00 9,156.00 -3,900.00 -29.87% 100-1060-51030 UNEMPLOYMENT INSURANCE 102.28 125.67 123.63 493.00 358.00 -135.00 -27.38% 100-1060-51040 WORKERS' COMPENSATION 1,582.50 5,878.00 7,357.50 7,500.00 4,547.00 -2,953.00 -39.37% 100-1060-51050 LIFE INSURANCE 120.82 144.19 239.17 259.00 221.00 -38.00 -14.67% 100-1060-51060 DENTAL INSURANCE 724.74 599.45 658.93 681.00 534.00 -147.00 -21.59% 100-1060-51070 MEDICARE TAX 444.20 585.21 715.79 767.00 557.00 -210.00 -27.38% 100-1060-51075 EMPLOYMENT TRAINING TAX (ETT) 4.88 7.34 6.16 0.00 0.00 0.00 0.00% 100-1060-51080 DEFERRED COMPENSATION 212.58 390.44 457.32 540.00 480.00 -60.00 -11.11% 100-1060-60010 OFFICE SUPPLIES 76.87 66.93 156.42 150.00 165.00 15.00 10.00% 100-1060-60020 DEPARTMENT SUPPLIES 4,108.88 3,758.14 3,483.41 4,300.00 4,300.00 0.00 0.00% 100-1060-60070 PHONE AND INTERNET 2,881.35 2,919.40 2,214.13 2,850.00 2,850.00 0.00 0.00% 100-1060-60080 UTILITIES 18,490.96 17,064.80 16,260.22 19,000.00 20,140.00 1,140.00 6.00% Budget Notes
Budget Code Subject Description
FINAL Utilities TID 6% Rate Increase
100-1060-60110 UNIFORM AND CLOTHING 817.29 1,716.97 1,701.80 1,800.00 1,800.00 0.00 0.00% 100-1060-60120 SMALL TOOLS 823.35 259.60 461.96 500.00 700.00 200.00 40.00% 100-1060-61010 PROFESSIONAL SERVICES 4,638.51 1,607.18 3,208.71 5,000.00 5,500.00 500.00 10.00% 100-1060-61050 TEMPORARY EMPLOYEE SERVICES 13,821.97 17,901.63 396.00 0.00 6,000.00 6,000.00 0.00% 100-1060-61080 PEST CONTROL 0.00 786.00 762.50 800.00 800.00 0.00 0.00% 100-1060-62010 MAINTENANCE BUILDINGS AND GROUNDS6,710.47 4,394.35 8,507.09 9,000.00 10,000.00 1,000.00 11.11% Budget Notes
Budget Code Subject Description
FINAL Maint Bld & Grounds A/C Units Serviced
100-1060-62030 MAINTENANCE OF EQUIPMENT 135.32 350.13 468.34 400.00 400.00 0.00 0.00% 100-1060-62040 FUEL 1,800.00 1,579.34 1,526.58 2,000.00 2,200.00 200.00 10.00% 100-1060-70050 OTHER EQUIPMENT 2,187.46 1,600.00 622.56 1,600.00 1,600.00 0.00 0.00% Total Department: 1060 - BUILDINGS AND GROUNDS: 100,814.59 112,676.25 112,510.52 130,950.00 127,329.00 -3,621.00 -2.77% Department: 1065 - PARKS AND RECREATION
100-1065-50010 SALARIES-REGULAR 43,008.11 60,791.41 66,660.28 79,801.00 88,300.00 8,499.00 10.65% 100-1065-50030 OVERTIME 2,452.94 2,933.67 3,271.85 2,800.00 3,000.00 200.00 7.14% 100-1065-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM4,064.33 5,724.64 6,397.05 8,121.00 8,702.00 581.00 7.15% 100-1065-51020 MEDICAL INSURANCE 11,440.37 10,887.81 13,548.05 19,621.00 19,588.00 -33.00 -0.17% 100-1065-51030 UNEMPLOYMENT INSURANCE 143.99 179.26 169.12 627.00 627.00 0.00 0.00% 100-1065-51040 WORKERS' COMPENSATION 2,369.59 7,791.49 7,706.36 9,349.00 9,179.00 -170.00 -1.82% 100-1065-51050 LIFE INSURANCE 180.36 229.20 331.70 349.00 401.00 52.00 14.90% 100-1065-51060 DENTAL INSURANCE 1,126.48 1,049.94 1,029.28 1,236.00 1,463.00 227.00 18.37% 100-1065-51070 MEDICARE TAX 657.41 918.18 1,009.74 1,185.00 1,113.00 -72.00 -6.08% Budget Comparison Report
6/18/2025 1:59:34 PM Page 9 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1065-51075 EMPLOYMENT TRAINING TAX (ETT) 6.85 10.60 8.51 0.00 0.00 0.00 0.00% 100-1065-51080 DEFERRED COMPENSATION 327.68 585.12 633.17 690.00 840.00 150.00 21.74% 100-1065-60010 OFFICE SUPPLIES 115.34 104.43 213.96 200.00 220.00 20.00 10.00% 100-1065-60020 DEPARTMENT SUPPLIES 4,880.82 5,422.71 4,599.61 5,500.00 6,000.00 500.00 9.09% 100-1065-60030 POSTAGE 55.98 52.50 56.29 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 2,047.43 2,000.00 2,000.00 0.00 0.00% 100-1065-60080 UTILITIES 21,437.66 20,291.07 23,493.57 24,000.00 25,440.00 1,440.00 6.00% 100-1065-60090 RENTS AND LEASES 4,259.78 4,189.23 4,217.12 4,400.00 5,000.00 600.00 13.64% 100-1065-60110 UNIFORM AND CLOTHING 700.00 1,143.86 1,181.51 1,500.00 1,500.00 0.00 0.00% 100-1065-60120 SMALL TOOLS 148.56 200.00 336.66 400.00 500.00 100.00 25.00% 100-1065-61010 PROFESSIONAL SERVICES 43,686.44 1,120.78 399.31 500.00 2,500.00 2,000.00 400.00% 100-1065-61050 TEMPORARY EMPLOYEE SERVICES 17,277.44 22,377.05 495.01 0.00 12,000.00 12,000.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Temporyary Employee Services New Park to maintain 100-1065-62010 MAINTENANCE BUILDINGS AND GROUNDS3,674.06 890.29 1,513.97 2,600.00 3,000.00 400.00 15.38% 100-1065-62030 MAINTENANCE OF EQUIPMENT 885.10 1,200.15 1,335.54 1,200.00 1,200.00 0.00 0.00% 100-1065-62040 FUEL 500.00 752.65 1,090.27 1,200.00 1,500.00 300.00 25.00% 100-1065-63020 EVENTS 0.00 0.00 0.00 0.00 5,500.00 5,500.00 0.00% 100-1065-70050 OTHER EQUIPMENT 1,694.18 1,958.42 5,040.64 5,000.00 2,200.00 -2,800.00 -56.00% Total Department: 1065 - PARKS AND RECREATION: 166,816.50 152,773.90 146,926.00 173,354.00 202,848.00 29,494.00 17.01% Department: 1070 - STREET MAINTENANCE
100-1070-50010 SALARIES-REGULAR 56,945.76 54,479.67 70,325.97 64,367.00 108,344.00 43,977.00 68.32% 100-1070-50030 OVERTIME 4,391.97 5,584.59 5,109.70 5,200.00 5,200.00 0.00 0.00% 100-1070-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM4,228.10 4,094.90 5,453.25 5,871.00 9,019.00 3,148.00 53.62% 100-1070-51020 MEDICAL INSURANCE 17,247.19 15,071.12 27,084.29 19,130.00 27,931.00 8,801.00 46.01% 100-1070-51030 UNEMPLOYMENT INSURANCE 154.95 180.00 233.97 448.00 739.00 291.00 64.96% 100-1070-51040 WORKERS' COMPENSATION 7,904.18 6,194.65 7,124.04 7,520.00 10,962.00 3,442.00 45.77% 100-1070-51050 LIFE INSURANCE 254.28 223.06 310.17 272.00 479.00 207.00 76.10% 100-1070-51060 DENTAL INSURANCE 2,010.43 1,681.59 2,497.49 1,760.00 2,643.00 883.00 50.17% 100-1070-51070 MEDICARE TAX 881.19 847.10 1,067.87 983.00 1,504.00 521.00 53.00% 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 562.91 540.39 723.09 600.00 990.00 390.00 65.00% 100-1070-60010 OFFICE SUPPLIES 40.88 38.82 69.96 200.00 200.00 0.00 0.00% 100-1070-60020 DEPARTMENT SUPPLIES 3,807.08 3,879.66 1,794.05 4,000.00 4,200.00 200.00 5.00% 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% Budget Comparison Report
6/18/2025 1:59:34 PM Page 10 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 2,295.80 2,800.00 3,000.00 200.00 7.14% 100-1070-60120 SMALL TOOLS 609.47 349.09 500.00 500.00 700.00 200.00 40.00% 100-1070-61010 PROFESSIONAL SERVICES 6,305.86 1,919.51 1,100.00 5,000.00 5,000.00 0.00 0.00% 100-1070-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 4,000.00 4,000.00 0.00% 100-1070-62010 MAINTENANCE BUILDINGS AND GROUNDS500.00 241.99 269.88 500.00 700.00 200.00 40.00% 100-1070-62030 MAINTENANCE OF EQUIPMENT 842.85 626.95 833.34 1,000.00 1,000.00 0.00 0.00% 100-1070-62040 FUEL 2,206.96 1,939.34 1,597.82 2,000.00 2,200.00 200.00 10.00% 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 15,336.15 17,500.00 2,000.00 -15,500.00 -88.57% Total Department: 1070 - STREET MAINTENANCE: 112,697.51 100,732.54 143,739.12 140,351.00 191,511.00 51,160.00 36.45% Department: 1075 - FLEET MAINTENANCE
100-1075-60020 DEPARTMENT SUPPLIES 200.00 200.07 804.24 1,200.00 1,200.00 0.00 0.00% 100-1075-60070 PHONE AND INTERNET 3,101.42 3,140.00 3,685.29 4,000.00 4,000.00 0.00 0.00% 100-1075-60120 SMALL TOOLS 1,000.00 300.00 20.00 300.00 300.00 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 17,761.59 19,000.00 20,000.00 1,000.00 5.26% 100-1075-62030 MAINTENANCE OF EQUIPMENT 741.01 1,000.12 1,310.39 1,500.00 1,700.00 200.00 13.33% 100-1075-62040 FUEL 2,127.10 2,499.99 1,678.04 2,000.00 2,200.00 200.00 10.00% 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 25,359.55 28,800.00 30,200.00 1,400.00 4.86% Department: 9999 - NON DEPARTMENTAL
100-9999-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM107,722.09 126,573.60 171,603.69 171,161.00 194,650.00 23,489.00 13.72% 100-9999-60100 INSURANCE AND SURETIES 44,100.82 56,088.53 69,833.20 74,296.60 85,312.00 11,015.40 14.83% 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 84,727.75 110,667.00 77,513.00 -33,154.00 -29.96% Budget Notes
Budget Code Subject Description
FINAL Transfer Out $8,346 to Fund 270 - Community Senior Center $70,638 to Fund 105 GF Reserve
100-9999-66010 IT REPLACEMENT 0.00 5,000.00 3,750.60 5,000.00 5,000.00 0.00 0.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 11 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL IT Replacement Transfer to Fund 372 IT Replacement Total Department: 9999 - NON DEPARTMENTAL: 292,552.84 264,203.13 330,650.24 368,624.60 369,975.00 1,350.40 0.37% Total Expense: 3,715,214.77 3,872,595.49 3,702,289.15 4,375,461.60 4,534,812.00 159,350.40 3.64% Total Fund: 100 - GENERAL FUND: 66,966.13 623,807.92 618,670.17 328,363.40 257,985.00 -70,378.40 -21.43% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue
Department: 9999 - NON DEPARTMENTAL
105-9999-46040 INTEREST EARNED 862.80 1,842.85 1,613.29 1,635.00 1,900.00 265.00 16.21% 105-9999-49010 TRANSFER IN 124,709.00 61,847.00 78,709.00 102,642.00 69,167.00 -33,475.00 -32.61% Budget Notes
Budget Code Subject Description
FINAL Transfer In Transfer in from Fund 100 to satisfy the 33% operating reserve requirement Total Department: 9999 - NON DEPARTMENTAL: 125,571.80 63,689.85 80,322.29 104,277.00 71,067.00 -33,210.00 -31.85% Total Revenue: 125,571.80 63,689.85 80,322.29 104,277.00 71,067.00 -33,210.00 -31.85% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 125,571.80 63,689.85 80,322.29 104,277.00 71,067.00 -33,210.00 -31.85% Fund: 110 - FIXED ASSETS
Revenue
Department: 9999 - NON DEPARTMENTAL
110-9999-90000 GAIN/LOSS ON ASSET DISPOSAL 0.00 12,426.00 0.00 0.00 0.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 0.00 12,426.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 12,426.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 110 - FIXED ASSETS: 0.00 12,426.00 0.00 0.00 0.00 0.00 0.00% Fund: 210 - SEWER
Revenue
Department: 2110 - SEWER OPERATIONS
210-2110-45500 SEWER SERVICE REVENUE 2,392,098.90 2,434,595.67 2,498,611.47 2,487,200.00 2,500,000.00 12,800.00 0.51% 210-2110-46040 INTEREST EARNED 2,436.53 5,383.59 4,876.11 5,000.00 5,000.00 0.00 0.00% 210-2110-46080 PENALTIES 36,451.74 34,159.68 34,670.78 35,000.00 35,000.00 0.00 0.00% 210-2110-46110 GENERAL PLAN UPDATE FEE 0.00 0.00 16,879.57 0.00 0.00 0.00 0.00% 210-2110-46120 MISCELLANEOUS REVENUE 10,601.45 12,879.29 5,483.96 11,000.00 11,000.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 2,441,588.62 2,487,018.23 2,560,521.89 2,538,200.00 2,551,000.00 12,800.00 0.50% Budget Comparison Report
6/18/2025 1:59:34 PM Page 12 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Department: 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 210-2120-49010 TRANSFER IN 0.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Transfer In Transfer in from Fund 220 to assist with debt service cost for WWTP expansion.

Total Department: 2120 - WASTE WATER TREATMENT PLANT … 0.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Total Revenue: 2,441,588.62 2,739,534.23 2,749,908.89 2,790,716.00 2,803,516.00 12,800.00 0.46% Expense
Department: 2110 - SEWER OPERATIONS
210-2110-50010 SALARIES-REGULAR 209,596.79 180,024.13 226,961.64 242,291.00 332,382.00 90,091.00 37.18% 210-2110-50030 OVERTIME 8,601.08 6,070.00 4,882.32 5,000.00 5,000.00 0.00 0.00% 210-2110-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM-116,014.54 46,027.28 47,293.49 50,000.00 61,597.00 11,597.00 23.19% 210-2110-51020 MEDICAL INSURANCE 46,345.59 41,890.35 54,928.16 61,879.00 67,418.00 5,539.00 8.95% 210-2110-51030 UNEMPLOYMENT INSURANCE 523.35 364.88 589.35 2,124.00 2,079.00 -45.00 -2.12% 210-2110-51040 WORKERS' COMPENSATION 19,760.44 16,648.56 14,564.91 14,011.00 19,622.00 5,611.00 40.05% 210-2110-51050 LIFE INSURANCE 748.43 620.57 1,020.13 1,269.00 1,426.00 157.00 12.37% 210-2110-51060 DENTAL INSURANCE 5,429.11 4,606.91 5,927.14 6,519.00 7,031.00 512.00 7.85% 210-2110-51070 MEDICARE TAX 3,097.83 2,575.93 3,253.48 3,076.00 3,918.00 842.00 27.37% 210-2110-51075 EMPLOYMENT TRAINING TAX (ETT) 24.43 21.14 30.74 25.00 25.00 0.00 0.00% 210-2110-51080 DEFERRED COMPENSATION 1,356.93 1,352.46 1,869.90 2,544.00 2,604.00 60.00 2.36% 210-2110-60010 OFFICE SUPPLIES 1,663.76 1,081.30 1,148.69 1,478.00 1,478.00 0.00 0.00% 210-2110-60020 DEPARTMENT SUPPLIES 574.57 653.78 1,243.64 2,000.00 2,200.00 200.00 10.00% 210-2110-60030 POSTAGE 17,262.18 19,581.85 15,969.22 20,000.00 20,000.00 0.00 0.00% 210-2110-60040 DUES AND PUBLICATIONS 0.00 1,000.00 157.30 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 3,837.37 3,877.00 3,877.00 0.00 0.00% 210-2110-60090 RENTS AND LEASES 1,256.23 1,908.16 1,207.41 2,400.00 2,400.00 0.00 0.00% 210-2110-60100 INSURANCE AND SURETIES 55,125.60 70,104.16 87,291.50 92,870.75 106,640.50 13,769.75 14.83% 210-2110-60110 UNIFORM AND CLOTHING 4,088.98 4,208.97 3,920.63 4,800.00 4,800.00 0.00 0.00% 210-2110-60120 SMALL TOOLS 258.72 382.37 216.80 500.00 700.00 200.00 40.00% Budget Notes
Budget Code Subject Description
FINAL Small Tools Small Tool Replacements
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 43,802.85 75,000.00 165,000.00 90,000.00 120.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 13 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Professional Services $80k to camera sewer lines, required to have 15-25% done each year, city has 23+ miles of sewer lines. $10k generator services
210-2110-61020 ADMINISTRATIVE SERVICES 238,000.00 261,800.00 269,889.75 359,853.00 359,853.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Administrative Services Used full allocation amount from Hughson CAP by Wildan 210-2110-61040 IT SERVICES 31,767.08 38,353.14 35,692.28 40,000.00 40,000.00 0.00 0.00% 210-2110-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 8,707.95 15,000.00 15,000.00 0.00 0.00% 210-2110-61060 SOFTWARE MAINTENANCE AND SUPPORT8,562.42 0.00 9,956.63 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 1,525.00 1,800.00 3,000.00 1,200.00 66.67% Budget Notes
Budget Code Subject Description
FINAL Maint. Vehicles Repairs to UT 1
210-2110-62030 MAINTENANCE OF EQUIPMENT 8,722.71 8,772.58 2,719.61 8,000.00 9,000.00 1,000.00 12.50% 210-2110-62040 FUEL 5,048.64 6,012.09 5,972.73 7,000.00 7,000.00 0.00 0.00% 210-2110-64020 MISCELLANEOUS BANK CHARGES 0.00 16,390.19 15,675.83 18,702.00 18,702.00 0.00 0.00% 210-2110-66000 TRANSFER OUT 289,850.00 286,100.00 214,887.50 284,850.00 284,850.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Transfer Out Annual transfer to Fund 215 Sewer Fixed Asset Replacement 210-2110-66010 IT REPLACEMENT 2,886.15 3,750.00 2,499.70 5,000.00 5,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL IT Replacement Transferred to Fund 372 - IT Replacement 210-2110-70040 VEHICLES 0.00 0.00 24,306.17 25,000.00 0.00 -25,000.00 -100.00% Total Department: 2110 - SEWER OPERATIONS: 927,555.08 1,134,384.94 1,119,228.82 1,381,268.75 1,577,002.50 195,733.75 14.17% Department: 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 210-2120-50010 SALARIES-REGULAR 90,663.72 74,604.56 61,653.25 88,226.00 149,960.00 61,734.00 69.97% 210-2120-50030 OVERTIME 1,999.39 2,891.97 1,983.34 3,000.00 3,000.00 0.00 0.00% 210-2120-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM31,651.93 23,608.34 19,273.29 22,750.00 29,578.00 6,828.00 30.01% 210-2120-51020 MEDICAL INSURANCE 22,729.98 19,502.87 14,683.54 19,644.00 13,523.00 -6,121.00 -31.16% 210-2120-51030 UNEMPLOYMENT INSURANCE 205.16 198.18 178.90 963.00 952.00 -11.00 -1.14% 210-2120-51040 WORKERS' COMPENSATION 8,691.27 12,091.68 10,501.45 9,952.00 15,189.00 5,237.00 52.62% Budget Comparison Report
6/18/2025 1:59:34 PM Page 14 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2120-51050 LIFE INSURANCE 344.92 315.79 287.15 523.00 587.00 64.00 12.24% 210-2120-51060 DENTAL INSURANCE 2,542.93 1,964.26 1,343.44 2,713.00 2,586.00 -127.00 -4.68% 210-2120-51070 MEDICARE TAX 1,279.16 1,094.19 911.69 1,057.00 1,401.00 344.00 32.54% 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 716.28 631.38 522.55 690.00 1,095.00 405.00 58.70% 210-2120-60010 OFFICE SUPPLIES 384.57 363.63 273.84 800.00 800.00 0.00 0.00% 210-2120-60020 DEPARTMENT SUPPLIES 9,642.91 5,407.71 3,525.43 5,000.00 7,000.00 2,000.00 40.00% 210-2120-60030 POSTAGE 559.76 524.98 563.08 613.00 613.00 0.00 0.00% 210-2120-60040 DUES AND PUBLICATIONS 25,882.00 34,013.00 29,507.00 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 4,579.36 4,735.00 4,735.00 0.00 0.00% 210-2120-60080 UTILITIES 129,862.13 130,388.60 117,706.91 145,000.00 153,700.00 8,700.00 6.00% 210-2120-60090 RENTS AND LEASES 1,410.03 2,448.42 1,346.07 2,500.00 2,500.00 0.00 0.00% 210-2120-60100 INSURANCE AND SURETIES 55,125.60 70,104.16 87,291.50 92,870.75 106,640.50 13,769.75 14.83% 210-2120-60110 UNIFORM AND CLOTHING 2,296.75 2,367.39 2,306.96 3,000.00 3,000.00 0.00 0.00% 210-2120-60120 SMALL TOOLS 248.16 535.84 449.36 800.00 1,200.00 400.00 50.00% 210-2120-61010 PROFESSIONAL SERVICES 55,095.59 258,098.87 167,750.70 180,000.00 195,000.00 15,000.00 8.33% Budget Notes
Budget Code Subject Description
FINAL Professional Services Misc repairs to backflow, pumps, & motors - $15k 210-2120-61050 TEMPORARY EMPLOYEE SERVICES 34,350.70 10,801.88 11,560.41 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 45,460.95 80,000.00 82,000.00 2,000.00 2.50% 210-2120-62010 MAINTENANCE BUILDINGS AND GROUNDS2,354.19 2,999.96 330.55 4,000.00 4,000.00 0.00 0.00% 210-2120-62020 MAINTENANCE VEHICLES 1,399.87 1,413.17 2,899.23 2,600.00 3,000.00 400.00 15.38% 210-2120-62030 MAINTENANCE OF EQUIPMENT 20,856.98 23,526.99 27,837.92 48,000.00 50,000.00 2,000.00 4.17% 210-2120-62040 FUEL 11,422.47 9,966.10 8,936.35 10,000.00 10,000.00 0.00 0.00% 210-2120-66000 TRANSFER OUT 591,136.16 591,136.16 443,352.12 591,136.15 591,136.15 0.00 0.00% 210-2120-70050 OTHER EQUIPMENT 0.00 0.00 300.00 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 1,067,325.62 1,382,592.90 1,495,215.65 112,622.75 8.15% Total Expense: 2,116,739.83 2,492,967.10 2,186,554.44 2,763,861.65 3,072,218.15 308,356.50 11.16% Total Fund: 210 - SEWER: 324,848.79 246,567.13 563,354.45 26,854.35 -268,702.15 -295,556.50 -1,100.59% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
Department: 7000 - CAPITAL PROJECTS
215-7000-46040 INTEREST EARNED 3,370.65 7,153.39 5,187.38 5,000.00 5,000.00 0.00 0.00% 215-7000-49010 TRANSFER IN 284,850.00 284,850.00 213,637.50 284,850.00 284,850.00 0.00 0.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 15 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Transfer In Annual Transfer-In from Fund 210
Total Department: 7000 - CAPITAL PROJECTS: 288,220.65 292,003.39 218,824.88 289,850.00 289,850.00 0.00 0.00% Department: 9999 - NON DEPARTMENTAL
215-9999-90000 GAIN/LOSS ON ASSET DISPOSAL 0.00 260.00 0.00 0.00 0.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 0.00 260.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 288,220.65 292,263.39 218,824.88 289,850.00 289,850.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
215-7000-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 0.00 10,000.00 10,000.00 0.00% Budget Notes
Budget Code Subject Description
FINAL PROFESSIONAL SERVICES Install mixer into anoxic zone - $10k 215-7000-62010 MAINTENANCE BUILDINGS & GROUNDS40,499.99 12,900.00 0.00 80,623.73 80,623.73 0.00 0.00% 215-7000-62030 MAINTENANCE OF EQUIPMENT 0.00 0.00 0.00 0.00 262,000.00 262,000.00 0.00% Budget Notes
Budget Code Subject Description
FINAL MAINTENANCE OF EQUIPMENT $12,000 Press Pump Repair $250,000 Lift Station at Hatch repair & maint.
215-7000-64080 DEPRECIATION 1,025,362.00 1,094,547.00 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% Budget Notes
Budget Code Subject Description
FINAL Tully / @nd Water/Sewer Improvement Project Tully Rd/2ND Water/Sewer Improvement Project-Staff Report award to United Pavement Maint. Dated 6/13/2022 215-7000-73000 Vac-Con Truck Purchase 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 215-7000-74000 SCADA 0.00 0.00 111,441.64 122,850.00 8,410.00 -114,440.00 -93.15% 215-7000-75000 AUGER 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 1,728,831.44 1,107,447.00 111,441.64 815,473.73 973,033.73 157,560.00 19.32% Total Expense: 1,728,831.44 1,107,447.00 111,441.64 815,473.73 973,033.73 157,560.00 19.32% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -1,440,610.79 -815,183.61 107,383.24 -525,623.73 -683,183.73 -157,560.00 29.98% Fund: 220 - SEWER CAPACITY FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
220-7000-44910 SEWER CAPACITY FEES 459,943.13 825,300.00 984,059.66 1,100,400.00 1,100,400.00 0.00 0.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 16 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
220-7000-46040 INTEREST EARNED 359.03 805.38 1,832.76 1,755.00 1,755.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 460,302.16 826,105.38 985,892.42 1,102,155.00 1,102,155.00 0.00 0.00% Total Revenue: 460,302.16 826,105.38 985,892.42 1,102,155.00 1,102,155.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
220-7000-61010 PROFESSIONAL SERVICES 162.50 70.00 0.00 46,000.00 0.00 -46,000.00 -100.00% 220-7000-66000 TRANSFER OUT 0.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Transfer Out Transfer to Fund 210 to offset debt service for WWTP expansion.

Total Department: 7000 - CAPITAL PROJECTS: 162.50 252,586.00 189,387.00 298,516.00 252,516.00 -46,000.00 -15.41% Total Expense: 162.50 252,586.00 189,387.00 298,516.00 252,516.00 -46,000.00 -15.41% Total Fund: 220 - SEWER CAPACITY FEE: 460,139.66 573,519.38 796,505.42 803,639.00 849,639.00 46,000.00 5.72% Fund: 225 - WWTP EXPANSION
Revenue
Department: 2110 - SEWER OPERATIONS
225-2110-46040 INTEREST EARNED -24,497.93 33,523.37 15,799.67 11,000.00 11,000.00 0.00 0.00% 225-2110-49010 TRANSFER IN 348,904.98 591,136.16 443,352.12 591,136.15 591,136.15 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Transfer In Transfer-In from Fund 210 for annual debt service payment/WWTP Expansion Project 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: 566,638.23 624,659.53 459,151.79 602,136.15 602,136.15 0.00 0.00% Total Revenue: 566,638.23 624,659.53 459,151.79 602,136.15 602,136.15 0.00 0.00% Expense
Department: 2110 - SEWER OPERATIONS
225-2110-64030 GRANT CHARGE 101,829.16 96,936.09 91,994.09 91,994.00 87,002.67 -4,991.33 -5.43% 225-2110-90100 GAIN/LOSS ON SALE OF SECURITIES 0.00 0.00 91.45 0.00 0.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 101,829.16 96,936.09 92,085.54 91,994.00 87,002.67 -4,991.33 -5.43% Total Expense: 101,829.16 96,936.09 92,085.54 91,994.00 87,002.67 -4,991.33 -5.43% Total Fund: 225 - WWTP EXPANSION: 464,809.07 527,723.44 367,066.25 510,142.15 515,133.48 4,991.33 0.98% Fund: 240 - WATER
Revenue
Department: 2410 - WATER OPERATIONS
240-2410-45100 WATER REVENUE 2,070,323.48 2,003,545.08 2,148,595.78 2,178,300.00 2,100,000.00 -78,300.00 -3.59% Budget Comparison Report
6/18/2025 1:59:34 PM Page 17 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
240-2410-45122 WATER REVENUE-PROFESSIONAL SERVICES-841.75 0.00 -440.30 0.00 0.00 0.00 0.00% 240-2410-45144 WATER REVENUE-CONSTRUCTION WATER4,845.54 -5,585.57 3,939.32 16,000.00 16,000.00 0.00 0.00% 240-2410-45190 FEE-RECONNECTION 3,370.00 2,170.00 3,110.00 3,000.00 3,000.00 0.00 0.00% 240-2410-46040 INTEREST EARNED 1,132.55 2,246.12 3,313.67 2,576.00 4,000.00 1,424.00 55.28% 240-2410-46080 PENALTIES 28,290.53 27,719.29 29,064.26 30,000.00 30,000.00 0.00 0.00% 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 2,031,307.83 2,187,582.73 2,230,876.00 2,154,000.00 -76,876.00 -3.45% Total Revenue: 4,592,496.50 2,031,307.83 2,187,582.73 2,230,876.00 2,154,000.00 -76,876.00 -3.45% Expense
Department: 2410 - WATER OPERATIONS
240-2410-50010 SALARIES-REGULAR 222,969.29 243,311.91 316,505.70 383,585.00 490,925.00 107,340.00 27.98% 240-2410-50030 OVERTIME 5,611.69 9,805.85 6,918.74 8,500.00 9,000.00 500.00 5.88% 240-2410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM-62,215.21 98,945.07 59,065.73 67,319.00 80,373.00 13,054.00 19.39% Budget Notes
Budget Code Subject Description
FINAL Public Employees Retirement System Includes $35,359 UAL 240-2410-51020 MEDICAL INSURANCE 42,080.41 53,566.59 53,922.85 100,627.00 86,363.00 -14,264.00 -14.18% 240-2410-51030 UNEMPLOYMENT INSURANCE 525.55 466.42 904.02 3,508.00 2,970.00 -538.00 -15.34% 240-2410-51040 WORKERS' COMPENSATION 18,177.94 24,916.80 28,184.57 29,517.00 35,770.00 6,253.00 21.18% 240-2410-51050 LIFE INSURANCE 769.55 918.90 1,448.47 2,100.00 2,071.00 -29.00 -1.38% 240-2410-51060 DENTAL INSURANCE 4,910.73 5,602.41 5,807.32 10,059.00 8,407.00 -1,652.00 -16.42% 240-2410-51070 MEDICARE TAX 3,237.96 3,560.29 4,601.01 4,708.00 5,567.00 859.00 18.25% 240-2410-51075 EMPLOYMENT TRAINING TAX (ETT) 24.40 27.43 46.96 43.00 43.00 0.00 0.00% 240-2410-51080 DEFERRED COMPENSATION 1,223.61 1,722.99 2,385.29 3,798.00 3,138.00 -660.00 -17.38% 240-2410-60010 OFFICE SUPPLIES 2,836.11 1,196.30 1,180.37 3,000.00 2,000.00 -1,000.00 -33.33% 240-2410-60020 DEPARTMENT SUPPLIES 75,557.75 106,675.13 88,145.18 90,000.00 110,000.00 20,000.00 22.22% 240-2410-60030 POSTAGE 18,381.70 20,669.97 17,095.61 21,000.00 21,000.00 0.00 0.00% 240-2410-60040 DUES AND PUBLICATIONS 29,824.32 42,517.07 43,621.58 41,951.00 44,000.00 2,049.00 4.88% 240-2410-60050 TRAINING AND MEETINGS 1,136.41 2,973.69 605.00 5,500.00 5,500.00 0.00 0.00% 240-2410-60060 ADVERTISING 220.15 1,825.95 204.36 250.00 250.00 0.00 0.00% 240-2410-60070 PHONE AND INTERNET 3,039.71 2,907.54 3,564.38 3,500.00 3,500.00 0.00 0.00% 240-2410-60080 UTILITIES 128,709.38 152,719.04 129,897.08 160,500.00 170,130.00 9,630.00 6.00% 240-2410-60090 RENTS AND LEASES 1,410.04 1,519.34 3,107.39 3,500.00 3,500.00 0.00 0.00% 240-2410-60100 INSURANCE AND SURETIES 66,152.05 84,145.82 104,749.80 111,444.90 127,969.00 16,524.10 14.83% 240-2410-60110 UNIFORM AND CLOTHING 5,838.63 6,708.87 6,411.21 7,000.00 7,000.00 0.00 0.00% 240-2410-60120 SMALL TOOLS 1,251.42 1,223.16 781.89 2,500.00 3,000.00 500.00 20.00% 240-2410-61010 PROFESSIONAL SERVICES 179,723.19 304,930.06 272,377.67 270,500.00 350,500.00 80,000.00 29.57% Budget Comparison Report
6/18/2025 1:59:34 PM Page 18 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
240-2410-61020 ADMINISTRATIVE SERVICES 164,000.00 180,400.00 153,072.00 204,096.00 204,096.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Administrative Services Used full allocation amount from Hughson CAP by Wildan 240-2410-61040 IT SERVICES 31,768.69 38,355.06 35,695.06 45,000.00 40,000.00 -5,000.00 -11.11% 240-2410-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 2,902.65 5,000.00 5,000.00 0.00 0.00% 240-2410-61060 SOFTWARE MAINTENANCE AND SUPPORT9,785.63 0.00 11,310.31 10,000.00 10,000.00 0.00 0.00% 240-2410-61070 LEGAL SERVICES 1,847.25 855.50 410.50 300.00 300.00 0.00 0.00% 240-2410-62020 MAINTENANCE VEHICLES 577.13 1,869.77 2,426.59 2,500.00 3,000.00 500.00 20.00% 240-2410-62030 MAINTENANCE OF EQUIPMENT 37,068.89 27,105.09 26,232.46 51,000.00 100,700.00 49,700.00 97.45% Budget Notes
Budget Code Subject Description
FINAL Maint of Equp Analyzer & chemical pump & parts - $10k Compressor Repairs - $1k
Electrical Panels Maint. - $15k
Well Motor Pump Maint. - $20k
Line Puller - $700
Sounding Device - $3k
240-2410-62040 FUEL 6,743.08 6,254.85 6,424.54 7,000.00 7,000.00 0.00 0.00% 240-2410-64010 INTEREST EXPENSE 21,159.29 47,696.58 51,123.20 40,000.00 47,454.00 7,454.00 18.64% 240-2410-64020 MISCELLANEOUS BANK CHARGES 0.00 16,390.23 15,675.81 18,702.00 18,702.00 0.00 0.00% 240-2410-64080 DEPRECIATION 198,180.00 222,737.00 0.00 0.00 0.00 0.00 0.00% 240-2410-66000 TRANSFER OUT 190,482.00 186,732.00 140,361.50 185,482.00 305,880.00 120,398.00 64.91% Budget Notes
Budget Code Subject Description
FINAL Transfer Out Transfer to Fund 255 Water Fixed Asset Replacement 240-2410-66010 IT REPLACEMENT 0.00 3,750.00 2,499.70 5,000.00 5,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL IT Replacement Transfer to Fund 372 IT Replacement 240-2410-70030 IMPROVEMENTS OTHER THAN BUILDINGS 0.00 0.00 12,070.95 4,400.00 4,400.00 0.00 0.00% 240-2410-70040 VEHICLES 1,209.08 200.00 45,000.00 45,000.00 0.00 -45,000.00 -100.00% 240-2410-70055 WATER METER REPLACEMENT 16,457.75 -5,903.11 0.00 0.00 20,000.00 20,000.00 0.00% 240-2410-70060 HYDRANT FLUSHING PROJECT 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 19 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 1,899,299.57 1,656,737.45 1,977,889.90 2,364,508.00 386,618.10 19.55% Total Expense: 1,430,675.57 1,899,299.57 1,656,737.45 1,977,889.90 2,364,508.00 386,618.10 19.55% Total Fund: 240 - WATER: 3,161,820.93 132,008.26 530,845.28 252,986.10 -210,508.00 -463,494.10 -183.21% Fund: 245 - WATER TCP123
Revenue
Department: 2420 - WATER - TCP123
245-2420-46070 TCP123 FMC SETTLEMENT FUND 1,000,000.00 1,000,000.00 -292.50 0.00 0.00 0.00 0.00% Total Department: 2420 - WATER - TCP123: 1,000,000.00 1,000,000.00 -292.50 0.00 0.00 0.00 0.00% Total Revenue: 1,000,000.00 1,000,000.00 -292.50 0.00 0.00 0.00 0.00% Expense
Department: 2420 - WATER - TCP123
245-2420-61010 PROFESSIONAL SERVICES 32,530.05 38,316.64 3,251.29 3,000.00 15,000.00 12,000.00 400.00% 245-2420-71035 TCP PROJECT 0.00 0.00 0.00 0.00 3,000,000.00 3,000,000.00 0.00% Total Department: 2420 - WATER - TCP123: 32,530.05 38,316.64 3,251.29 3,000.00 3,015,000.00 3,012,000.00100,400.00% Total Expense: 32,530.05 38,316.64 3,251.29 3,000.00 3,015,000.00 3,012,000.00100,400.00% Total Fund: 245 - WATER TCP123: 967,469.95 961,683.36 -3,543.79 -3,000.00 -3,015,000.00 -3,012,000.00100,400.00% Fund: 250 - WATER CAPACITY FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
250-7000-44910 WATER CAPACITY FEES 165,430.50 482,824.00 586,755.67 649,520.00 649,520.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 165,430.50 482,824.00 586,755.67 649,520.00 649,520.00 0.00 0.00% Total Revenue: 165,430.50 482,824.00 586,755.67 649,520.00 649,520.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
250-7000-61010 PROFESSIONAL SERVICES 162.50 70.00 0.00 75,000.00 0.00 -75,000.00 -100.00% Total Department: 7000 - CAPITAL PROJECTS: 162.50 70.00 0.00 75,000.00 0.00 -75,000.00 -100.00% Total Expense: 162.50 70.00 0.00 75,000.00 0.00 -75,000.00 -100.00% Total Fund: 250 - WATER CAPACITY FEE: 165,268.00 482,754.00 586,755.67 574,520.00 649,520.00 75,000.00 13.05% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue
Department: 7000 - CAPITAL PROJECTS
255-7000-46040 INTEREST EARNED -122.52 4,580.14 3,912.55 5,000.00 5,000.00 0.00 0.00% 255-7000-47080 STATE REVOLVING FUND 4,593,904.00 0.00 -69,528.21 0.00 0.00 0.00 0.00% 255-7000-49010 TRANSFER IN 185,482.00 185,482.00 139,111.50 185,482.00 305,880.00 120,398.00 64.91% Budget Comparison Report
6/18/2025 1:59:34 PM Page 20 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Transfer In Transferred in from Fund 240
Total Department: 7000 - CAPITAL PROJECTS: 4,779,263.48 190,062.14 73,495.84 190,482.00 310,880.00 120,398.00 63.21% Total Revenue: 4,779,263.48 190,062.14 73,495.84 190,482.00 310,880.00 120,398.00 63.21% Expense
Department: 7000 - CAPITAL PROJECTS
255-7000-62010 MAINTENANCE BUILDINGS & GROUNDS 0.00 0.00 58,431.79 85,000.00 85,000.00 0.00 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 0.00 0.00 120,000.00 120,000.00 0.00 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 0.00 0.00 0.00 0.00 0.00 0.00% 255-7000-74000 SCADA 0.00 0.00 111,441.65 122,850.00 8,410.00 -114,440.00 -93.15% Total Department: 7000 - CAPITAL PROJECTS: 2,658,558.62 0.00 169,873.44 559,850.00 445,410.00 -114,440.00 -20.44% Total Expense: 2,658,558.62 0.00 169,873.44 559,850.00 445,410.00 -114,440.00 -20.44% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 2,120,704.86 190,062.14 -96,377.60 -369,368.00 -134,530.00 234,838.00 -63.58% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
Department: 2710 - COMMUNITY/SENIOR CENTER
270-2710-46020 RENTAL REVENUE 5,934.34 13,100.00 16,391.66 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 6,018.75 8,025.00 8,346.00 321.00 4.00% Total Department: 2710 - COMMUNITY/SENIOR CENTER: 9,684.34 364,753.37 22,410.41 23,025.00 23,346.00 321.00 1.39% Total Revenue: 9,684.34 364,753.37 22,410.41 23,025.00 23,346.00 321.00 1.39% Expense
Department: 2710 - COMMUNITY/SENIOR CENTER
270-2710-60020 DEPARTMENT SUPPLIES 1,300.00 1,202.36 1,247.34 1,300.00 1,400.00 100.00 7.69% 270-2710-60080 UTILITIES 5,948.30 5,898.01 5,954.87 6,000.00 6,360.00 360.00 6.00% 270-2710-61010 PROFESSIONAL SERVICES 232,676.43 106,691.68 462.48 110,000.00 1,000.00 -109,000.00 -99.09% 270-2710-61080 PEST CONTROL 1,599.00 1,725.00 1,682.50 1,750.00 1,900.00 150.00 8.57% 270-2710-61090 JANITORIAL SERVICES 5,516.13 6,815.00 8,275.00 7,500.00 7,700.00 200.00 2.67% 270-2710-62010 MAINTENANCE BUILDINGS AND GROUNDS1,506.92 7,947.93 0.00 1,500.00 3,800.00 2,300.00 153.33% Budget Comparison Report
6/18/2025 1:59:34 PM Page 21 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Maint. Bld & Ground Service for automatic doors
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 24,176.00 0.00 0.00 0.00 0.00 0.00% Total Department: 2710 - COMMUNITY/SENIOR CENTER: 272,722.78 154,518.11 17,996.87 130,850.00 24,960.00 -105,890.00 -80.92% Total Expense: 272,722.78 154,518.11 17,996.87 130,850.00 24,960.00 -105,890.00 -80.92% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -263,038.44 210,235.26 4,413.54 -107,825.00 -1,614.00 106,211.00 -98.50% Fund: 280 - USF COMMUNITY CENTER
Revenue
Department: 2810 - USF COMMUNITY CENTER
280-2810-46020 RENTAL REVENUE 2,210.00 625.00 1,305.00 1,200.00 1,500.00 300.00 25.00% Total Department: 2810 - USF COMMUNITY CENTER: 2,210.00 625.00 1,305.00 1,200.00 1,500.00 300.00 25.00% Total Revenue: 2,210.00 625.00 1,305.00 1,200.00 1,500.00 300.00 25.00% Expense
Department: 2810 - USF COMMUNITY CENTER
280-2810-60010 OFFICE SUPPLIES 704.47 477.01 605.41 600.00 600.00 0.00 0.00% 280-2810-60020 DEPARTMENT SUPPLIES 300.00 291.16 812.26 500.00 600.00 100.00 20.00% 280-2810-60080 UTILITIES 3,329.50 2,576.22 2,029.90 3,200.00 3,392.00 192.00 6.00% 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 6,114.75 8,153.00 8,479.00 326.00 4.00% Total Department: 2810 - USF COMMUNITY CENTER: 5,530.85 11,486.18 9,727.32 13,653.00 14,271.00 618.00 4.53% Total Expense: 5,530.85 11,486.18 9,727.32 13,653.00 14,271.00 618.00 4.53% Total Fund: 280 - USF COMMUNITY CENTER: -3,320.85 -10,861.18 -8,422.32 -12,453.00 -12,771.00 -318.00 2.55% Fund: 310 - GARBAGE
Revenue
Department: 3110 - GARBAGE
310-3110-45010 GARBAGE SERVICE REVENUE 911,927.15 949,695.39 1,002,111.78 990,000.00 1,000,000.00 10,000.00 1.01% 310-3110-46040 INTEREST EARNED 37.75 186.51 221.21 225.00 225.00 0.00 0.00% Total Department: 3110 - GARBAGE: 911,964.90 949,881.90 1,002,332.99 990,225.00 1,000,225.00 10,000.00 1.01% Total Revenue: 911,964.90 949,881.90 1,002,332.99 990,225.00 1,000,225.00 10,000.00 1.01% Budget Comparison Report
6/18/2025 1:59:34 PM Page 22 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 3110 - GARBAGE
310-3110-61010 PROFESSIONAL SERVICES 852,506.03 863,690.32 768,425.85 855,000.00 889,200.00 34,200.00 4.00% 310-3110-61030 FRANCHISE FEE 67,601.17 75,103.50 39,938.22 75,000.00 75,000.00 0.00 0.00% Total Department: 3110 - GARBAGE: 920,107.20 938,793.82 808,364.07 930,000.00 964,200.00 34,200.00 3.68% Total Expense: 920,107.20 938,793.82 808,364.07 930,000.00 964,200.00 34,200.00 3.68% Total Fund: 310 - GARBAGE: -8,142.30 11,088.08 193,968.92 60,225.00 36,025.00 -24,200.00 -40.18% Fund: 320 - GAS TAX 2103
Revenue
Department: 8000 - STREET PROJECTS
320-8000-46040 INTEREST EARNED 171.50 234.31 302.70 330.00 330.00 0.00 0.00% 320-8000-47410 HIGHWAY USER TAX 61,085.11 68,816.00 60,276.85 71,368.00 72,214.00 846.00 1.19% Total Department: 8000 - STREET PROJECTS: 61,256.61 69,050.31 60,579.55 71,698.00 72,544.00 846.00 1.18% Total Revenue: 61,256.61 69,050.31 60,579.55 71,698.00 72,544.00 846.00 1.18% Expense
Department: 7000 - CAPITAL PROJECTS
320-7000-70040 VEHICLES 0.00 0.00 0.00 0.00 72,000.00 72,000.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Vehicles New Truck for PW
Total Department: 7000 - CAPITAL PROJECTS: 0.00 0.00 0.00 0.00 72,000.00 72,000.00 0.00% Department: 8000 - STREET PROJECTS
320-8000-60020 DEPARTMENT SUPPLIES 0.00 1,670.02 1,999.36 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 2,889.00 3,852.00 4,006.00 154.00 4.00% 320-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 100,000.00 257,253.00 100,000.00 -157,253.00 -61.13% Total Department: 8000 - STREET PROJECTS: 3,600.00 40,270.02 132,683.36 298,105.00 141,006.00 -157,099.00 -52.70% Total Expense: 3,600.00 40,270.02 132,683.36 298,105.00 213,006.00 -85,099.00 -28.55% Total Fund: 320 - GAS TAX 2103: 57,656.61 28,780.29 -72,103.81 -226,407.00 -140,462.00 85,945.00 -37.96% Fund: 321 - GAS TAX 2105
Revenue
Department: 8000 - STREET PROJECTS
321-8000-46040 INTEREST EARNED 74.48 167.41 105.17 150.00 150.00 0.00 0.00% Budget Comparison Report
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Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
321-8000-47410 HIGHWAY USER TAX 42,664.65 45,838.14 39,515.65 47,752.00 49,841.00 2,089.00 4.37% Total Department: 8000 - STREET PROJECTS: 42,739.13 46,005.55 39,620.82 47,902.00 49,991.00 2,089.00 4.36% Total Revenue: 42,739.13 46,005.55 39,620.82 47,902.00 49,991.00 2,089.00 4.36% Expense
Department: 8000 - STREET PROJECTS
321-8000-60020 DEPARTMENT SUPPLIES 6,646.05 7,186.23 6,110.57 6,500.00 7,500.00 1,000.00 15.38% 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 13,642.50 18,190.00 18,918.00 728.00 4.00% 321-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 100,000.00 115,345.00 100,000.00 -15,345.00 -13.30% Total Department: 8000 - STREET PROJECTS: 23,646.05 24,186.23 119,753.07 141,035.00 127,418.00 -13,617.00 -9.66% Total Expense: 23,646.05 24,186.23 119,753.07 141,035.00 127,418.00 -13,617.00 -9.66% Total Fund: 321 - GAS TAX 2105: 19,093.08 21,819.32 -80,132.25 -93,133.00 -77,427.00 15,706.00 -16.86% Fund: 322 - GAS TAX 2106
Revenue
Department: 8000 - STREET PROJECTS
322-8000-47410 HIGHWAY USER TAX 29,701.56 31,593.81 27,189.30 32,465.00 33,655.00 1,190.00 3.67% Total Department: 8000 - STREET PROJECTS: 29,701.56 31,593.81 27,189.30 32,465.00 33,655.00 1,190.00 3.67% Total Revenue: 29,701.56 31,593.81 27,189.30 32,465.00 33,655.00 1,190.00 3.67% Expense
Department: 8000 - STREET PROJECTS
322-8000-60080 UTILITIES 48,169.09 47,656.74 35,874.68 50,000.00 53,000.00 3,000.00 6.00% Total Department: 8000 - STREET PROJECTS: 48,169.09 47,656.74 35,874.68 50,000.00 53,000.00 3,000.00 6.00% Total Expense: 48,169.09 47,656.74 35,874.68 50,000.00 53,000.00 3,000.00 6.00% Total Fund: 322 - GAS TAX 2106: -18,467.53 -16,062.93 -8,685.38 -17,535.00 -19,345.00 -1,810.00 10.32% Fund: 323 - GAS TAX 2107
Revenue
Department: 8000 - STREET PROJECTS
323-8000-47410 HIGHWAY USER TAX 58,144.84 62,119.80 51,824.83 65,122.00 67,954.00 2,832.00 4.35% Total Department: 8000 - STREET PROJECTS: 58,144.84 62,119.80 51,824.83 65,122.00 67,954.00 2,832.00 4.35% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Department: 9999 - NON DEPARTMENTAL
323-9999-49010 TRANSFER IN 0.00 9,714.00 7,361.25 9,815.00 9,821.00 6.00 0.06% Budget Notes
Budget Code Subject Description
FINAL Transfer In Street sweeping from BAD and CFD
Total Department: 9999 - NON DEPARTMENTAL: 0.00 9,714.00 7,361.25 9,815.00 9,821.00 6.00 0.06% Total Revenue: 58,144.84 71,833.80 59,186.08 74,937.00 77,775.00 2,838.00 3.79% Expense
Department: 8000 - STREET PROJECTS
323-8000-61010 PROFESSIONAL SERVICES 22,740.84 23,895.84 20,845.77 25,000.00 25,000.00 0.00 0.00% 323-8000-66000 TRANSFER OUT 25,000.00 25,000.00 20,062.50 26,750.00 27,820.00 1,070.00 4.00% Total Department: 8000 - STREET PROJECTS: 47,740.84 48,895.84 40,908.27 51,750.00 52,820.00 1,070.00 2.07% Total Expense: 47,740.84 48,895.84 40,908.27 51,750.00 52,820.00 1,070.00 2.07% Total Fund: 323 - GAS TAX 2107: 10,404.00 22,937.96 18,277.81 23,187.00 24,955.00 1,768.00 7.62% 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 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Expense: 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,250.00 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 377,910.13 346,152.61 274,799.42 350,000.00 350,000.00 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 54,959.88 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 27,479.95 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% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
325-8000-46040 INTEREST EARNED 1,120.45 2,665.94 2,040.30 2,250.00 2,250.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 493,315.29 497,459.14 359,279.55 457,250.00 457,250.00 0.00 0.00% Total Revenue: 493,315.29 497,459.14 359,279.55 457,250.00 457,250.00 0.00 0.00% 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 1,800.00 392,678.29 860,618.83 882,000.00 785,186.00 -96,814.00 -10.98% Total Department: 8000 - STREET PROJECTS: 8,152.50 401,835.17 860,618.83 887,000.00 790,186.00 -96,814.00 -10.91% Total Expense: 8,152.50 401,835.17 860,618.83 887,000.00 790,186.00 -96,814.00 -10.91% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 485,162.79 95,623.97 -501,339.28 -429,750.00 -332,936.00 96,814.00 -22.53% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue
Department: 8000 - STREET PROJECTS
326-8000-47420 SB 1-ROADS MAINTENANCE REHABILITATION 160,653.44 240,683.64 137,691.02 195,930.00 160,000.00 -35,930.00 -18.34% Total Department: 8000 - STREET PROJECTS: 160,653.44 240,683.64 137,691.02 195,930.00 160,000.00 -35,930.00 -18.34% Total Revenue: 160,653.44 240,683.64 137,691.02 195,930.00 160,000.00 -35,930.00 -18.34% Expense
Department: 8000 - STREET PROJECTS
326-8000-80020 WHITMORE SIDEWALK IMPROVEMENT PROJECT 74,400.87 122,434.89 3,612.02 167,579.00 163,967.00 -3,612.00 -2.16% Total Department: 8000 - STREET PROJECTS: 74,400.87 122,434.89 3,612.02 167,579.00 163,967.00 -3,612.00 -2.16% Total Expense: 74,400.87 122,434.89 3,612.02 167,579.00 163,967.00 -3,612.00 -2.16% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 86,252.57 118,248.75 134,079.00 28,351.00 -3,967.00 -32,318.00 -113.99% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
370-7000-44910 DEVELOPMENT IMPACT FEES 30,240.00 75,972.00 73,134.81 80,000.00 75,000.00 -5,000.00 -6.25% Budget Notes
Budget Code Subject Description
FINAL Development Impact fees Based on estimated permit activity 370-7000-44920 DOWNTOWN REVITALIZATION 0.00 27,750.00 53,250.00 60,000.00 60,000.00 0.00 0.00% 370-7000-46040 INTEREST EARNED 193.68 433.00 547.57 540.00 540.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 30,433.68 104,155.00 126,932.38 140,540.00 135,540.00 -5,000.00 -3.56% Total Revenue: 30,433.68 104,155.00 126,932.38 140,540.00 135,540.00 -5,000.00 -3.56% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 70,000.00 161,029.00 91,029.00 130.04% Total Department: 7000 - CAPITAL PROJECTS: 0.00 70.00 0.00 70,000.00 161,029.00 91,029.00 130.04% Total Expense: 0.00 70.00 0.00 70,000.00 161,029.00 91,029.00 130.04% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 30,433.68 104,085.00 126,932.38 70,540.00 -25,489.00 -96,029.00 -136.13% Fund: 371 - TRENCH CUT FUND
Expense
Department: 8000 - STREET PROJECTS
371-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 222,093.00 0.00 -222,093.00 -100.00% Total Department: 8000 - STREET PROJECTS: 0.00 0.00 0.00 222,093.00 0.00 -222,093.00 -100.00% Total Expense: 0.00 0.00 0.00 222,093.00 0.00 -222,093.00 -100.00% Total Fund: 371 - TRENCH CUT FUND: 0.00 0.00 0.00 222,093.00 0.00 -222,093.00 -100.00% Fund: 372 - IT RESERVE
Revenue
Department: 3720 - INFORMATION TECHNOLOGY
372-3720-46040 INTEREST EARNED 79.59 186.46 110.99 160.00 160.00 0.00 0.00% 372-3720-49010 TRANSFER IN 15,000.00 15,000.00 11,250.00 15,000.00 15,000.00 0.00 0.00% Total Department: 3720 - INFORMATION TECHNOLOGY: 15,079.59 15,186.46 11,360.99 15,160.00 15,160.00 0.00 0.00% Total Revenue: 15,079.59 15,186.46 11,360.99 15,160.00 15,160.00 0.00 0.00% 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 13,021.72 20,000.00 20,000.00 0.00 0.00% 372-3720-74000 SCADA 0.00 0.00 70,000.00 70,000.00 0.00 -70,000.00 -100.00% Total Department: 3720 - INFORMATION TECHNOLOGY: 10,843.52 15,866.61 83,021.72 95,000.00 25,000.00 -70,000.00 -73.68% Total Expense: 10,843.52 15,866.61 83,021.72 95,000.00 25,000.00 -70,000.00 -73.68% Total Fund: 372 - IT RESERVE: 4,236.07 -680.15 -71,660.73 -79,840.00 -9,840.00 70,000.00 -87.68% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue
Department: 3740 - DISABILITY ACCESS AND EDUCATION
374-3740-46055 CASP REVENUE 1,077.30 1,121.76 1,409.04 1,200.00 1,400.00 200.00 16.67% Total Department: 3740 - DISABILITY ACCESS AND EDUCATION: 1,077.30 1,121.76 1,409.04 1,200.00 1,400.00 200.00 16.67% Total Revenue: 1,077.30 1,121.76 1,409.04 1,200.00 1,400.00 200.00 16.67% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,077.30 1,121.76 1,409.04 1,200.00 1,400.00 200.00 16.67% 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 0.00 242,488.00 488,373.00 245,885.00 101.40% Total Department: 9999 - NON DEPARTMENTAL: 667,147.11 414,136.12 0.00 242,488.00 488,373.00 245,885.00 101.40% Total Revenue: 667,147.11 414,136.12 0.00 242,488.00 488,373.00 245,885.00 101.40% Expense
Department: 1055 - PUBLIC WORKS
380-1055-50020 SALARIES-EXTRA HELP 39,405.00 48,297.00 25,128.00 40,000.00 26,000.00 -14,000.00 -35.00% 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 312.80 238.01 140.00 0.00 0.00 0.00 0.00% 380-1055-51070 MEDICARE TAX 3,014.49 3,694.40 1,922.67 3,060.00 3,060.00 0.00 0.00% 380-1055-51075 EMPLOYMENT TRAINING TAX 14.01 14.01 7.00 0.00 0.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 42,963.84 54,082.73 27,197.67 43,060.00 29,060.00 -14,000.00 -32.51% Department: 2000 - EC-2
380-2000-61010 EC-2 PROFESSIONAL SERVICES 5,891.80 5,000.00 5,000.00 5,000.00 5,000.00 0.00 0.00% Total Department: 2000 - EC-2: 5,891.80 5,000.00 5,000.00 5,000.00 5,000.00 0.00 0.00% 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% Budget Comparison Report
6/18/2025 1:59:34 PM Page 28 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 14,199.40 102,808.00 88,609.00 -14,199.00 -13.81% 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 24,630.00 57,346.00 32,716.00 -24,630.00 -42.95% 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 26,569.08 43,832.00 17,263.00 -26,569.00 -60.62% 380-6000-61029 DOWNTOWN SEASONAL SUPPLIES 0.00 0.00 0.00 6,000.00 6,000.00 0.00 0.00% 380-6000-61030 PICKLEBALL COURT FENCE 0.00 0.00 14,950.00 15,000.00 0.00 -15,000.00 -100.00% 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 80,348.48 324,986.00 244,588.00 -80,398.00 -24.74% 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 0.00 -4,000.00 -100.00% 380-7000-61024 DOWNTOWN MONUMENT SIGN 0.00 24,394.91 27,710.74 29,274.00 0.00 -29,274.00 -100.00% 380-7000-61025 DOWNTOWN LIGHTING & SPEAKERS 0.00 0.00 30,320.91 142,300.00 111,979.00 -30,321.00 -21.31% 380-7000-61026 DOWNTOWN SIDEWALKS 0.00 0.00 0.00 97,746.00 97,746.00 0.00 0.00% 380-7000-61031 CUBICLES & CHAIRS 0.00 0.00 10,515.66 10,700.00 0.00 -10,700.00 -100.00% Total Department: 7000 - CAPITAL PROJECTS: 0.00 43,808.49 71,859.05 284,020.00 209,725.00 -74,295.00 -26.16% Total Expense: 667,147.11 414,136.12 184,405.20 657,066.00 488,373.00 -168,693.00 -25.67% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -184,405.20 -414,578.00 0.00 414,578.00 -100.00% Fund: 383 - VEHICLE ABATEMENT
Revenue
Department: 3830 - VEHICLE ABATEMENT
383-3830-47040 ABANDONED VEHICLE ABATEMENT 42,316.09 41,918.29 17,374.63 37,000.00 35,000.00 -2,000.00 -5.41% Total Department: 3830 - VEHICLE ABATEMENT: 42,316.09 41,918.29 17,374.63 37,000.00 35,000.00 -2,000.00 -5.41% Total Revenue: 42,316.09 41,918.29 17,374.63 37,000.00 35,000.00 -2,000.00 -5.41% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 3830 - VEHICLE ABATEMENT
383-3830-66000 TRANSFER OUT 20,000.00 28,000.00 27,750.00 37,000.00 35,000.00 -2,000.00 -5.41% 383-3830-70040 VEHICLES 0.00 0.00 0.00 0.00 50,000.00 50,000.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Vehicle New code enforcement vehicle
Total Department: 3830 - VEHICLE ABATEMENT: 20,000.00 28,000.00 27,750.00 37,000.00 85,000.00 48,000.00 129.73% Total Expense: 20,000.00 28,000.00 27,750.00 37,000.00 85,000.00 48,000.00 129.73% Total Fund: 383 - VEHICLE ABATEMENT: 22,316.09 13,918.29 -10,375.37 0.00 -50,000.00 -50,000.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND
Revenue
Department: 3840 - SUPPLEMENTAL LAW ENFORCEMENT
384-3840-46040 INTEREST EARNED 367.09 848.65 833.00 850.00 850.00 0.00 0.00% 384-3840-47060 SUPPLEMENTAL LAW ENFORCEMENT SERVICES 165,959.67 186,158.96 176,585.79 195,000.00 195,000.00 0.00 0.00% Total Department: 3840 - SUPPLEMENTAL LAW ENFORCEMEN… 166,326.76 187,007.61 177,418.79 195,850.00 195,850.00 0.00 0.00% Total Revenue: 166,326.76 187,007.61 177,418.79 195,850.00 195,850.00 0.00 0.00% Expense
Department: 3840 - SUPPLEMENTAL LAW ENFORCEMENT
384-3840-60070 PHONE AND INTERNET 13,810.72 4,561.20 4,023.14 6,000.00 6,240.00 240.00 4.00% 384-3840-60080 UTILITIES 1,777.07 1,785.27 1,596.67 2,000.00 2,120.00 120.00 6.00% 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 0.00 150,000.00 120,375.00 160,500.00 174,660.00 14,160.00 8.82% Budget Notes
Budget Code Subject Description
FINAL Transfer Out Transfer to GF for LE contract
384-3840-70080 POLICE EQUIPMENT 0.00 0.00 0.00 0.00 7,830.00 7,830.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Police Equipment Two new cameras
Total Department: 3840 - SUPPLEMENTAL LAW ENFORCEMEN… 20,587.79 161,346.47 130,994.81 173,500.00 195,850.00 22,350.00 12.88% Total Expense: 20,587.79 161,346.47 130,994.81 173,500.00 195,850.00 22,350.00 12.88% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 145,738.97 25,661.14 46,423.98 22,350.00 0.00 -22,350.00 -100.00% 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

MID YEAR
2025-2026
FINAL
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 160.67 995.40 283.09 275.00 300.00 25.00 9.09% 392-3900-46060 PROGRAM INCOME-CDBG LOAN REPAYMENT 1,071.14 -1,071.14 130.52 1,200.00 300.00 -900.00 -75.00% Total Department: 3900 - HOUSING: 1,231.81 -75.74 413.61 1,475.00 600.00 -875.00 -59.32% Total Revenue: 1,231.81 -75.74 413.61 1,475.00 600.00 -875.00 -59.32% 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 -231.58 413.61 1,475.00 600.00 -875.00 -59.32% 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 146.86 313.78 257.17 260.00 260.00 0.00 0.00% Total Department: 3900 - HOUSING: 146.86 313.78 257.17 260.00 260.00 0.00 0.00% Total Revenue: 146.86 313.78 257.17 260.00 260.00 0.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: 146.86 313.78 257.17 260.00 260.00 0.00 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 0.00 -1,500.00 -100.00% Total Department: 8000 - STREET PROJECTS: 1,417.89 1,493.69 0.00 1,500.00 0.00 -1,500.00 -100.00% Total Revenue: 1,417.89 1,493.69 0.00 1,500.00 0.00 -1,500.00 -100.00% 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

MID YEAR
2025-2026
FINAL
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 0.00 -1,500.00 -100.00% 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 0.00 366,375.00 343,521.00 -22,854.00 -6.24% 425-8000-47580 GRANT-CDBG-WALKER LANE 6,600.00 429,946.77 19,295.66 19,296.00 0.00 -19,296.00 -100.00% Total Department: 8000 - STREET PROJECTS: 6,600.00 429,946.77 19,295.66 385,671.00 343,521.00 -42,150.00 -10.93% Total Revenue: 6,600.00 429,946.77 19,295.66 385,671.00 343,521.00 -42,150.00 -10.93% Expense
Department: 8000 - STREET PROJECTS
425-8000-80030 2ND STREET SIDEWALK INFILL 0.00 575.00 29,213.60 366,375.00 343,521.00 -22,854.00 -6.24% 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 29,213.60 366,375.00 343,521.00 -22,854.00 -6.24% Total Expense: 21,172.50 409,216.36 29,213.60 366,375.00 343,521.00 -22,854.00 -6.24% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: -14,572.50 20,730.41 -9,917.94 19,296.00 0.00 -19,296.00 -100.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
450-7000-44910 DEVELOPMENT IMPACT FEES 95,125.98 166,026.00 208,238.59 200,000.00 200,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Development Impact Fees Based on estimated permit activity 450-7000-46040 INTEREST EARNED 599.53 1,286.94 1,251.20 1,100.00 1,300.00 200.00 18.18% Total Department: 7000 - CAPITAL PROJECTS: 95,725.51 167,312.94 209,489.79 201,100.00 201,300.00 200.00 0.10% Total Revenue: 95,725.51 167,312.94 209,489.79 201,100.00 201,300.00 200.00 0.10% 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% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 -33,151.12 209,489.79 51,100.00 51,300.00 200.00 0.39% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
451-7000-44910 DEVELOPMENT IMPACT FEES 97,252.44 179,950.00 219,329.24 244,000.00 200,000.00 -44,000.00 -18.03% 451-7000-46040 INTEREST EARNED 1,225.02 2,661.27 2,509.38 2,500.00 2,500.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 98,477.46 182,611.27 221,838.62 246,500.00 202,500.00 -44,000.00 -17.85% Total Revenue: 98,477.46 182,611.27 221,838.62 246,500.00 202,500.00 -44,000.00 -17.85% 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: 97,327.46 177,541.27 221,838.62 13,972.00 -30,028.00 -44,000.00 -314.92% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue
Department: 8000 - STREET PROJECTS
452-8000-44910 DEVELOPMENT IMPACT FEES 123,030.00 120,978.50 160,357.00 164,000.00 150,000.00 -14,000.00 -8.54% Budget Notes
Budget Code Subject Description
FINAL Development Impact Fees Based on estimated permit activity Total Department: 8000 - STREET PROJECTS: 123,030.00 120,978.50 160,357.00 164,000.00 150,000.00 -14,000.00 -8.54% Total Revenue: 123,030.00 120,978.50 160,357.00 164,000.00 150,000.00 -14,000.00 -8.54% 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 0.00 -605,810.00 -100.00% Total Department: 8000 - STREET PROJECTS: 0.00 70.00 0.00 615,810.00 10,000.00 -605,810.00 -98.38% Total Expense: 0.00 70.00 0.00 615,810.00 10,000.00 -605,810.00 -98.38% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 123,030.00 120,908.50 160,357.00 -451,810.00 140,000.00 591,810.00 -130.99% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 1,600.00 1,600.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Development Impact Fees Based on estimated permit activity 453-7000-46040 INTEREST EARNED 452.01 652.19 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: 80,462.01 652.19 1,600.00 184,136.00 184,136.00 0.00 0.00% Total Revenue: 80,462.01 652.19 1,600.00 184,136.00 184,136.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
453-7000-61010 PROFESSIONAL SERVICES 0.00 70.00 0.00 5,000.00 0.00 -5,000.00 -100.00% 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 0.00 -5,000.00 -100.00% Total Expense: 297,913.07 778,808.04 0.00 5,000.00 0.00 -5,000.00 -100.00% Total Fund: 453 - PARK DEV IMPACT FEE: -217,451.06 -778,155.85 1,600.00 179,136.00 184,136.00 5,000.00 2.79% Fund: 454 - PARKLAND IN LIEU
Revenue
Department: 7000 - CAPITAL PROJECTS
454-7000-44910 DEVELOPMENT IMPACT FEES 59,730.00 0.00 1,991.00 1,991.00 1,991.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Development Impact Fees Based on estimated permit activity 454-7000-46040 INTEREST EARNED 470.00 1,014.15 785.40 800.00 800.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 60,200.00 1,014.15 2,776.40 2,791.00 2,791.00 0.00 0.00% Total Revenue: 60,200.00 1,014.15 2,776.40 2,791.00 2,791.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
454-7000-61010 PROFESSIONAL SERVICES 0.00 40,068.00 0.00 65,000.00 0.00 -65,000.00 -100.00% Total Department: 7000 - CAPITAL PROJECTS: 0.00 40,068.00 0.00 65,000.00 0.00 -65,000.00 -100.00% Total Expense: 0.00 40,068.00 0.00 65,000.00 0.00 -65,000.00 -100.00% Total Fund: 454 - PARKLAND IN LIEU: 60,200.00 -39,053.85 2,776.40 -62,209.00 2,791.00 65,000.00 -104.49% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 520 - RDA SUCCESSOR AGENCY
Revenue
Department: 5210 - RDA SUCCESSOR AGENCY
520-5210-40020 TAX INCREMENT 378,664.43 202,320.42 292,625.00 359,724.00 382,602.00 22,878.00 6.36% 520-5210-46040 INTEREST EARNED 992.38 2,276.59 2,242.36 700.00 2,200.00 1,500.00 214.29% Total Department: 5210 - RDA SUCCESSOR AGENCY: 379,656.81 204,597.01 294,867.36 360,424.00 384,802.00 24,378.00 6.76% Total Revenue: 379,656.81 204,597.01 294,867.36 360,424.00 384,802.00 24,378.00 6.76% Expense
Department: 5210 - RDA SUCCESSOR AGENCY
520-5210-61010 PROFESSIONAL SERVICES 11,117.90 8,100.50 6,225.00 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 65,400.00 -3,525.00 -5.11% 520-5210-64080 DEPRECIATION 27,490.00 27,490.00 0.00 0.00 0.00 0.00 0.00% 520-5210-65010 RETIRE PRINCIPAL 0.00 0.00 115,000.00 115,000.00 120,000.00 5,000.00 4.35% 520-5210-66000 TRANSFER OUT 96,000.00 96,250.00 72,275.00 97,100.00 97,100.00 0.00 0.00% Total Department: 5210 - RDA SUCCESSOR AGENCY: 212,403.54 203,957.59 261,996.81 293,025.00 294,500.00 1,475.00 0.50% Total Expense: 212,403.54 203,957.59 261,996.81 293,025.00 294,500.00 1,475.00 0.50% Total Fund: 520 - RDA SUCCESSOR AGENCY: 167,253.27 639.42 32,870.55 67,399.00 90,302.00 22,903.00 33.98% 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 4,869.77 4,280.00 3,990.00 -290.00 -6.78% 530-3405-50030 OVERTIME 207.84 175.57 198.69 182.00 178.00 -4.00 -2.20% 530-3405-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 276.61 439.48 526.75 451.00 466.00 15.00 3.33% 530-3405-51020 MEDICAL INSURANCE 641.91 597.01 877.96 658.00 910.00 252.00 38.30% 530-3405-51030 UNEMPLOYMENT INSURANCE 9.94 13.67 12.21 0.00 28.00 28.00 0.00% 530-3405-51040 WORKERS' COMPENSATION 422.56 449.12 573.78 548.00 399.00 -149.00 -27.19% 530-3405-51050 LIFE INSURANCE 10.17 14.39 23.78 21.00 18.00 -3.00 -14.29% 530-3405-51060 DENTAL INSURANCE 56.98 49.21 55.84 44.00 56.00 12.00 27.27% 530-3405-51070 MEDICARE TAX 40.04 62.76 73.19 63.00 49.00 -14.00 -22.22% 530-3405-51075 EMPLOYMENT TRAINING TAX (ETT) 0.46 0.72 0.58 1.00 1.00 0.00 0.00% 530-3405-51080 DEFERRED COMPENSATION 17.05 41.36 45.56 34.00 38.00 4.00 11.76% 530-3405-60080 UTILITIES 3,653.23 3,732.79 3,609.79 3,726.00 3,937.00 211.00 5.66% Budget Comparison Report
6/18/2025 1:59:34 PM Page 35 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 1,113.07 1,758.00 2,200.00 442.00 25.14% 530-3405-64040 MISCELLANEOUS 764.96 896.55 797.25 1,087.00 3,070.00 1,983.00 182.43% 530-3405-66000 TRANSFER OUT 1,367.00 1,513.00 1,134.75 1,513.00 2,186.00 673.00 44.48% Total Department: 3405 - BRITTANY WOODS: 12,074.67 15,369.22 14,071.69 14,931.00 18,091.00 3,160.00 21.16% Total Expense: 12,074.67 15,369.22 14,071.69 14,931.00 18,091.00 3,160.00 21.16% Total Fund: 530 - BRITTANY WOODS- LLD: -4,052.67 -7,347.22 -9,917.69 -6,871.00 -10,031.00 -3,160.00 45.99% 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 14,614.44 14,614.00 -0.44 0.00% Total Department: 3410 - CENTRAL HUGHSON 2: 14,142.49 14,579.24 7,847.52 14,614.44 14,614.00 -0.44 0.00% Total Revenue: 14,142.49 14,579.24 7,847.52 14,614.44 14,614.00 -0.44 0.00% Expense
Department: 3410 - CENTRAL HUGHSON 2
531-3410-50010 SALARIES-REGULAR 1,915.32 6,897.69 8,125.65 7,032.00 6,660.00 -372.00 -5.29% 531-3410-50030 OVERTIME 155.64 292.41 331.77 300.00 297.00 -3.00 -1.00% 531-3410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 207.39 732.29 879.49 741.00 778.00 37.00 4.99% 531-3410-51020 MEDICAL INSURANCE 480.96 997.13 1,466.20 1,081.00 1,519.00 438.00 40.52% 531-3410-51030 UNEMPLOYMENT INSURANCE 7.51 22.89 20.51 0.00 47.00 47.00 0.00% 531-3410-51040 WORKERS' COMPENSATION 364.56 749.16 957.24 899.00 666.00 -233.00 -25.92% 531-3410-51050 LIFE INSURANCE 7.72 24.13 39.80 33.00 30.00 -3.00 -9.09% 531-3410-51060 DENTAL INSURANCE 43.05 82.12 92.87 72.00 93.00 21.00 29.17% 531-3410-51070 MEDICARE TAX 29.98 103.72 123.09 106.00 83.00 -23.00 -21.70% 531-3410-51075 EMPLOYMENT TRAINING TAX (ETT) 0.31 1.27 0.98 1.00 1.00 0.00 0.00% 531-3410-51080 DEFERRED COMPENSATION 12.83 68.65 76.34 57.00 63.00 6.00 10.53% 531-3410-60080 UTILITIES 795.52 806.57 771.11 831.00 847.00 16.00 1.93% 531-3410-61010 PROFESSIONAL SERVICES 415.66 1,110.34 153.66 551.00 547.00 -4.00 -0.73% 531-3410-61050 TEMPORARY EMPLOYEE SERVICES 1,216.33 1,575.24 846.35 1,316.00 1,316.00 0.00 0.00% 531-3410-64040 MISCELLANEOUS 3,128.83 1,884.44 1,083.04 1,229.00 9,680.00 8,451.00 687.63% 531-3410-66000 TRANSFER OUT 2,000.00 2,216.00 1,662.00 2,216.00 3,149.00 933.00 42.10% 531-3410-70050 OTHER EQUIPMENT 0.00 0.00 3,146.75 3,146.75 0.00 -3,146.75 -100.00% Total Department: 3410 - CENTRAL HUGHSON 2: 10,781.61 17,564.05 19,776.85 19,611.75 25,776.00 6,164.25 31.43% Total Expense: 10,781.61 17,564.05 19,776.85 19,611.75 25,776.00 6,164.25 31.43% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 3,360.88 -2,984.81 -11,929.33 -4,997.31 -11,162.00 -6,164.69 123.36% Budget Comparison Report
6/18/2025 1:59:34 PM Page 36 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 24,955.00 1,333.00 5.64% Total Department: 3415 - FEATHERS GLEN: 21,923.36 23,225.36 12,092.03 23,622.00 24,955.00 1,333.00 5.64% Total Revenue: 21,923.36 23,225.36 12,092.03 23,622.00 24,955.00 1,333.00 5.64% Expense
Department: 3415 - FEATHERS GLEN
532-3415-50010 SALARIES-REGULAR 7,669.45 14,071.35 16,574.96 13,246.00 13,585.00 339.00 2.56% 532-3415-50030 OVERTIME 624.27 596.34 677.24 838.00 605.00 -233.00 -27.80% 532-3415-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 831.23 1,494.99 1,792.59 2,034.00 1,588.00 -446.00 -21.93% 532-3415-51020 MEDICAL INSURANCE 1,929.02 2,033.63 2,990.31 2,249.00 3,099.00 850.00 37.79% 532-3415-51030 UNEMPLOYMENT INSURANCE 29.90 46.64 41.73 0.00 97.00 97.00 0.00% 532-3415-51040 WORKERS' COMPENSATION 1,342.22 1,528.89 1,952.85 1,641.00 1,358.00 -283.00 -17.25% 532-3415-51050 LIFE INSURANCE 31.74 49.38 81.82 48.00 61.00 13.00 27.08% 532-3415-51060 DENTAL INSURANCE 170.98 168.37 190.04 104.00 190.00 86.00 82.69% 532-3415-51070 MEDICARE TAX 120.52 212.67 250.17 151.00 171.00 20.00 13.25% 532-3415-51075 EMPLOYMENT TRAINING TAX (ETT) 1.40 2.74 2.04 0.00 0.00 0.00 0.00% 532-3415-51080 DEFERRED COMPENSATION 51.28 138.91 156.88 82.00 129.00 47.00 57.32% 532-3415-60080 UTILITIES 1,065.14 1,096.08 976.64 1,193.00 1,080.00 -113.00 -9.47% 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 3,782.32 4,335.00 4,335.00 0.00 0.00% 532-3415-64040 MISCELLANEOUS 4,613.47 1,034.20 1,730.91 2,528.00 10,904.00 8,376.00 331.33% 532-3415-66000 TRANSFER OUT 2,918.00 3,231.00 2,423.25 3,231.00 5,309.00 2,078.00 64.31% Total Department: 3415 - FEATHERS GLEN: 26,689.76 33,124.71 33,776.01 32,222.00 43,053.00 10,831.00 33.61% Total Expense: 26,689.76 33,124.71 33,776.01 32,222.00 43,053.00 10,831.00 33.61% Total Fund: 532 - FEATHERS GLEN LLD: -4,766.40 -9,899.35 -21,683.98 -8,600.00 -18,098.00 -9,498.00 110.44% 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 30,836.00 808.00 2.69% Total Department: 3420 - FONTANA RANCH NORTH: 28,328.78 29,655.00 16,828.98 30,028.00 30,836.00 808.00 2.69% Total Revenue: 28,328.78 29,655.00 16,828.98 30,028.00 30,836.00 808.00 2.69% Expense
Department: 3420 - FONTANA RANCH NORTH
533-3420-50010 SALARIES-REGULAR 1,287.97 3,517.52 4,140.56 3,185.00 3,395.00 210.00 6.59% 533-3420-50030 OVERTIME 104.31 148.91 169.89 137.00 151.00 14.00 10.22% Budget Comparison Report
6/18/2025 1:59:34 PM Page 37 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
533-3420-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 139.44 374.21 448.28 336.00 397.00 61.00 18.15% 533-3420-51020 MEDICAL INSURANCE 323.36 508.21 747.06 489.00 774.00 285.00 58.28% 533-3420-51030 UNEMPLOYMENT INSURANCE 5.01 11.69 10.42 0.00 24.00 24.00 0.00% 533-3420-51040 WORKERS' COMPENSATION 256.84 382.23 488.33 408.00 339.00 -69.00 -16.91% 533-3420-51050 LIFE INSURANCE 5.06 12.24 20.25 15.00 15.00 0.00 0.00% 533-3420-51060 DENTAL INSURANCE 29.00 42.19 47.86 33.00 48.00 15.00 45.45% 533-3420-51070 MEDICARE TAX 20.42 52.97 62.85 48.00 43.00 -5.00 -10.42% 533-3420-51075 EMPLOYMENT TRAINING TAX (ETT) 0.19 0.58 0.49 0.00 1.00 1.00 0.00% 533-3420-51080 DEFERRED COMPENSATION 8.59 34.45 39.28 27.00 32.00 5.00 18.52% 533-3420-60080 UTILITIES 9,348.08 10,111.36 10,774.19 11,000.00 12,067.00 1,067.00 9.70% 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 1,056.18 633.80 883.00 883.00 0.00 0.00% 533-3420-64040 MISCELLANEOUS 4,710.92 1,941.99 1,410.69 1,800.00 8,755.00 6,955.00 386.39% 533-3420-66000 TRANSFER OUT 3,712.00 4,111.00 3,083.25 4,111.00 3,840.00 -271.00 -6.59% 533-3420-70050 OTHER EQUIPMENT 0.00 0.00 3,146.75 3,146.75 0.00 -3,146.75 -100.00% Total Department: 3420 - FONTANA RANCH NORTH: 21,216.13 23,505.63 25,389.97 26,209.75 31,355.00 5,145.25 19.63% Total Expense: 21,216.13 23,505.63 25,389.97 26,209.75 31,355.00 5,145.25 19.63% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 7,112.65 6,149.37 -8,560.99 3,818.25 -519.00 -4,337.25 -113.59% 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 21,118.00 1,152.00 5.77% Total Department: 3425 - FONTANA RANCH SOUTH: 16,954.72 18,899.64 11,061.94 19,966.00 21,118.00 1,152.00 5.77% Total Revenue: 16,954.72 18,899.64 11,061.94 19,966.00 21,118.00 1,152.00 5.77% Expense
Department: 3425 - FONTANA RANCH SOUTH
534-3425-50010 SALARIES-REGULAR 1,287.97 1,500.68 2,069.41 1,565.00 1,618.00 53.00 3.39% 534-3425-50030 OVERTIME 104.31 33.88 97.20 62.00 72.00 10.00 16.13% 534-3425-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 139.44 127.88 155.53 115.00 189.00 74.00 64.35% 534-3425-51020 MEDICAL INSURANCE 323.36 202.75 290.35 174.00 369.00 195.00 112.07% 534-3425-51030 UNEMPLOYMENT INSURANCE 5.01 5.71 6.46 0.00 11.00 11.00 0.00% 534-3425-51040 WORKERS' COMPENSATION 256.84 382.23 247.73 400.00 162.00 -238.00 -59.50% 534-3425-51050 LIFE INSURANCE 5.06 5.48 11.47 8.00 7.00 -1.00 -12.50% 534-3425-51060 DENTAL INSURANCE 29.00 20.63 26.54 18.00 23.00 5.00 27.78% 534-3425-51070 MEDICARE TAX 20.42 21.81 31.73 24.00 19.00 -5.00 -20.83% 534-3425-51075 EMPLOYMENT TRAINING TAX (ETT) 0.19 0.25 0.29 1.00 1.00 0.00 0.00% 534-3425-51080 DEFERRED COMPENSATION 8.59 13.94 21.67 13.00 15.00 2.00 15.38% 534-3425-60080 UTILITIES 4,573.06 5,067.27 5,584.63 5,500.00 6,217.00 717.00 13.04% Budget Comparison Report
6/18/2025 1:59:34 PM Page 38 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 1,056.18 633.80 750.00 750.00 0.00 0.00% 534-3425-64040 MISCELLANEOUS 3,426.97 1,478.29 1,340.05 1,500.00 3,264.00 1,764.00 117.60% 534-3425-66000 TRANSFER OUT 1,847.00 2,045.00 1,533.75 2,045.00 1,811.00 -234.00 -11.44% Total Department: 3425 - FONTANA RANCH SOUTH: 13,264.81 13,090.22 12,206.80 12,731.00 15,084.00 2,353.00 18.48% Total Expense: 13,264.81 13,090.22 12,206.80 12,731.00 15,084.00 2,353.00 18.48% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 3,689.91 5,809.42 -1,144.86 7,235.00 6,034.00 -1,201.00 -16.60% 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 2,456.83 1,955.00 2,012.00 57.00 2.92% 535-3430-50030 OVERTIME 104.31 88.55 100.07 83.00 90.00 7.00 8.43% 535-3430-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 140.57 222.36 265.11 205.00 235.00 30.00 14.63% 535-3430-51020 MEDICAL INSURANCE 323.45 301.24 443.18 301.00 459.00 158.00 52.49% 535-3430-51030 UNEMPLOYMENT INSURANCE 5.35 6.82 6.16 0.00 14.00 14.00 0.00% 535-3430-51040 WORKERS' COMPENSATION 256.84 225.51 289.09 249.00 201.00 -48.00 -19.28% 535-3430-51050 LIFE INSURANCE 5.06 7.18 11.96 9.00 9.00 0.00 0.00% 535-3430-51060 DENTAL INSURANCE 29.24 24.76 27.92 20.00 28.00 8.00 40.00% 535-3430-51070 MEDICARE TAX 20.69 31.09 36.67 29.00 24.00 -5.00 -17.24% 535-3430-51075 EMPLOYMENT TRAINING TAX (ETT) 0.22 0.29 0.25 1.00 1.00 0.00 0.00% 535-3430-51080 DEFERRED COMPENSATION 8.75 20.87 22.74 16.00 19.00 3.00 18.75% 535-3430-60080 UTILITIES 1,975.41 1,975.41 1,934.63 2,115.00 2,163.00 48.00 2.27% 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 1,056.18 633.80 883.00 883.00 0.00 0.00% 535-3430-64040 MISCELLANEOUS 927.51 762.22 1,093.70 1,462.00 2,722.00 1,260.00 86.18% 535-3430-66000 TRANSFER OUT 1,205.00 1,334.00 1,000.50 1,334.00 1,259.00 -75.00 -5.62% Total Department: 3430 - RHAPSODY 1: 7,563.83 9,317.35 8,485.26 9,241.00 10,698.00 1,457.00 15.77% Total Expense: 7,563.83 9,317.35 8,485.26 9,241.00 10,698.00 1,457.00 15.77% Total Fund: 535 - RHAPSODY I - LLD: -853.63 -2,564.15 -4,959.26 -2,447.00 -3,904.00 -1,457.00 59.54% Budget Comparison Report
6/18/2025 1:59:34 PM Page 39 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 16,328.00 427.00 2.69% Total Department: 3435 - RHAPSODY 2: 15,214.15 15,594.20 7,950.25 15,901.00 16,328.00 427.00 2.69% Total Revenue: 15,214.15 15,594.20 7,950.25 15,901.00 16,328.00 427.00 2.69% Expense
Department: 3435 - RHAPSODY 2
536-3435-50010 SALARIES-REGULAR 1,287.97 2,085.35 2,456.83 1,724.00 1,914.00 190.00 11.02% 536-3435-50030 OVERTIME 162.00 88.55 100.07 74.00 85.00 11.00 14.86% 536-3435-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 140.81 222.36 265.11 181.00 224.00 43.00 23.76% 536-3435-51020 MEDICAL INSURANCE 325.19 301.24 443.18 265.00 437.00 172.00 64.91% 536-3435-51030 UNEMPLOYMENT INSURANCE 5.38 6.82 6.16 0.00 14.00 14.00 0.00% 536-3435-51040 WORKERS' COMPENSATION 256.84 225.51 130.81 220.00 191.00 -29.00 -13.18% 536-3435-51050 LIFE INSURANCE 5.11 7.18 11.96 8.00 9.00 1.00 12.50% 536-3435-51060 DENTAL INSURANCE 29.09 24.76 27.92 18.00 27.00 9.00 50.00% 536-3435-51070 MEDICARE TAX 21.30 31.09 36.67 25.00 23.00 -2.00 -8.00% 536-3435-51075 EMPLOYMENT TRAINING TAX (ETT) 0.21 0.29 0.25 1.00 1.00 0.00 0.00% 536-3435-51080 DEFERRED COMPENSATION 8.68 20.87 22.74 14.00 18.00 4.00 28.57% 536-3435-60080 UTILITIES 2,364.81 2,366.85 2,155.88 1,800.00 2,494.00 694.00 38.56% 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 1,056.18 633.80 700.00 700.00 0.00 0.00% 536-3435-64040 MISCELLANEOUS 300.00 615.00 615.78 700.00 2,387.00 1,687.00 241.00% 536-3435-66000 TRANSFER OUT 1,163.00 1,288.00 966.00 1,288.00 1,212.00 -76.00 -5.90% Total Department: 3435 - RHAPSODY 2: 7,310.72 9,474.74 8,030.19 7,577.00 10,295.00 2,718.00 35.87% Total Expense: 7,310.72 9,474.74 8,030.19 7,577.00 10,295.00 2,718.00 35.87% Total Fund: 536 - RHAPSODY 2- LLD: 7,903.43 6,119.46 -79.94 8,324.00 6,033.00 -2,291.00 -27.52% 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 7,217.38 6,710.00 6,052.00 -658.00 -9.81% 537-3440-50030 OVERTIME 624.27 119.35 337.38 352.00 270.00 -82.00 -23.30% Budget Comparison Report
6/18/2025 1:59:34 PM Page 40 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
537-3440-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 831.23 445.20 542.80 493.00 707.00 214.00 43.41% 537-3440-51020 MEDICAL INSURANCE 1,929.02 707.20 1,012.93 745.00 1,381.00 636.00 85.37% 537-3440-51030 UNEMPLOYMENT INSURANCE 29.90 19.90 22.59 0.00 43.00 43.00 0.00% 537-3440-51040 WORKERS' COMPENSATION 1,342.22 1,331.25 1,525.38 1,710.00 605.00 -1,105.00 -64.62% 537-3440-51050 LIFE INSURANCE 31.74 19.48 40.72 37.00 27.00 -10.00 -27.03% 537-3440-51060 DENTAL INSURANCE 170.98 71.61 91.39 74.00 85.00 11.00 14.86% 537-3440-51070 MEDICARE TAX 120.52 77.79 109.15 101.00 75.00 -26.00 -25.74% 537-3440-51075 EMPLOYMENT TRAINING TAX (ETT) 1.40 1.15 1.11 1.00 1.00 0.00 0.00% 537-3440-51080 DEFERRED COMPENSATION 51.28 48.46 76.95 57.00 58.00 1.00 1.75% 537-3440-60080 UTILITIES 7,454.81 7,043.75 6,635.26 7,500.00 7,191.00 -309.00 -4.12% 537-3440-61010 PROFESSIONAL SERVICES 422.04 1,126.82 155.91 555.00 555.00 0.00 0.00% 537-3440-61050 TEMPORARY EMPLOYEE SERVICES 4,879.13 6,319.20 3,544.04 4,000.00 4,500.00 500.00 12.50% 537-3440-64040 MISCELLANEOUS 142.68 1,224.95 1,400.00 1,900.00 4,511.00 2,611.00 137.42% 537-3440-66000 TRANSFER OUT 501.00 501.00 375.75 501.00 0.00 -501.00 -100.00% Budget Notes
Budget Code Subject Description
FINAL Transfer Out No charge while district is in the red Total Department: 3440 - SANTA FE ESTATES 1: 26,201.67 24,287.62 23,088.74 24,736.00 26,061.00 1,325.00 5.36% Total Expense: 26,201.67 24,287.62 23,088.74 24,736.00 26,061.00 1,325.00 5.36% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -19,109.67 -17,129.62 -19,260.74 -17,476.00 -18,801.00 -1,325.00 7.58% 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 7,217.38 6,096.00 5,641.00 -455.00 -7.46% 538-3445-50030 OVERTIME 566.58 119.35 337.38 319.00 251.00 -68.00 -21.32% 538-3445-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 829.86 445.20 542.80 448.00 659.00 211.00 47.10% 538-3445-51020 MEDICAL INSURANCE 1,927.19 707.20 1,012.93 677.00 1,287.00 610.00 90.10% 538-3445-51030 UNEMPLOYMENT INSURANCE 29.53 19.90 22.59 0.00 40.00 40.00 0.00% 538-3445-51040 WORKERS' COMPENSATION 1,342.22 1,331.25 863.16 1,554.00 564.00 -990.00 -63.71% 538-3445-51050 LIFE INSURANCE 31.69 19.48 40.72 34.00 25.00 -9.00 -26.47% 538-3445-51060 DENTAL INSURANCE 170.89 71.61 91.39 67.00 79.00 12.00 17.91% 538-3445-51070 MEDICARE TAX 119.64 77.79 109.15 93.00 71.00 -22.00 -23.66% Budget Comparison Report
6/18/2025 1:59:34 PM Page 41 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
538-3445-51075 EMPLOYMENT TRAINING TAX (ETT) 1.38 1.15 1.11 0.00 1.00 1.00 0.00% 538-3445-51080 DEFERRED COMPENSATION 51.19 48.46 76.95 52.00 54.00 2.00 3.85% 538-3445-60080 UTILITIES 655.44 655.44 600.82 655.00 695.00 40.00 6.11% 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 3,732.16 3,000.00 3,500.00 500.00 16.67% 538-3445-64040 MISCELLANEOUS 0.00 1,165.01 1,273.50 1,500.00 5,383.00 3,883.00 258.87% 538-3445-66000 TRANSFER OUT 1,500.00 1,500.00 1,125.00 1,500.00 0.00 -1,500.00 -100.00% Budget Notes
Budget Code Subject Description
FINAL Transfer Out No charge while district is in the red Total Department: 3445 - SANTA FE ESTATES 2: 20,192.58 18,829.76 17,201.83 16,546.00 18,801.00 2,255.00 13.63% Total Expense: 20,192.58 18,829.76 17,201.83 16,546.00 18,801.00 2,255.00 13.63% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -13,578.40 -12,215.58 -13,681.57 -9,897.00 -12,152.00 -2,255.00 22.78% 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 2,485.54 2,089.00 2,038.00 -51.00 -2.44% 539-3450-50030 OVERTIME 127.27 88.55 100.07 88.00 91.00 3.00 3.41% 539-3450-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 139.98 226.53 267.69 218.00 238.00 20.00 9.17% 539-3450-51020 MEDICAL INSURANCE 324.09 309.08 448.45 322.00 465.00 143.00 44.41% 539-3450-51030 UNEMPLOYMENT INSURANCE 5.16 6.93 6.16 0.00 14.00 14.00 0.00% 539-3450-51040 WORKERS' COMPENSATION 256.84 225.51 292.98 260.00 204.00 -56.00 -21.54% 539-3450-51050 LIFE INSURANCE 5.08 7.32 12.03 10.00 9.00 -1.00 -10.00% 539-3450-51060 DENTAL INSURANCE 29.03 25.68 28.48 22.00 29.00 7.00 31.82% 539-3450-51070 MEDICARE TAX 20.78 31.93 37.15 31.00 25.00 -6.00 -19.35% 539-3450-51075 EMPLOYMENT TRAINING TAX (ETT) 0.21 0.29 0.25 1.00 1.00 0.00 0.00% 539-3450-51080 DEFERRED COMPENSATION 8.62 21.15 22.90 16.00 19.00 3.00 18.75% 539-3450-60080 UTILITIES 2,103.85 2,097.22 2,003.64 2,000.00 2,218.00 218.00 10.90% 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 1,056.63 633.88 883.00 750.00 -133.00 -15.06% 539-3450-64040 MISCELLANEOUS 404.61 1,672.71 1,152.46 1,586.00 3,050.00 1,464.00 92.31% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
539-3450-66000 TRANSFER OUT 1,184.00 1,311.00 983.25 1,311.00 1,301.00 -10.00 -0.76% Total Department: 3450 - STARN ESTATES: 7,151.26 10,397.21 8,637.02 9,414.00 11,029.00 1,615.00 17.16% Total Expense: 7,151.26 10,397.21 8,637.02 9,414.00 11,029.00 1,615.00 17.16% Total Fund: 539 - STARN ESTATES - LLD: 497.56 -2,748.39 -4,343.04 -1,725.00 -3,340.00 -1,615.00 93.62% 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 30,717.00 835.00 2.79% Total Department: 3455 - STERLING GLEN 3: 24,245.00 25,972.45 14,469.29 29,882.00 30,717.00 835.00 2.79% Total Revenue: 24,245.00 25,972.45 14,469.29 29,882.00 30,717.00 835.00 2.79% Expense
Department: 3455 - STERLING GLEN 3
540-3455-50010 SALARIES-REGULAR 3,826.93 8,866.49 10,487.15 8,892.00 8,592.00 -300.00 -3.37% 540-3455-50030 OVERTIME 305.58 378.30 429.73 382.00 383.00 1.00 0.26% 540-3455-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 414.37 942.98 1,135.51 938.00 1,004.00 66.00 7.04% 540-3455-51020 MEDICAL INSURANCE 962.55 1,282.52 1,891.93 1,365.00 1,960.00 595.00 43.59% 540-3455-51030 UNEMPLOYMENT INSURANCE 14.85 29.52 26.48 0.00 61.00 61.00 0.00% 540-3455-51040 WORKERS' COMPENSATION 671.12 967.29 1,233.49 1,140.00 859.00 -281.00 -24.65% 540-3455-51050 LIFE INSURANCE 15.99 31.11 51.92 43.00 39.00 -4.00 -9.30% 540-3455-51060 DENTAL INSURANCE 85.64 105.91 120.36 92.00 120.00 28.00 30.43% 540-3455-51070 MEDICARE TAX 59.71 134.33 157.60 132.00 107.00 -25.00 -18.94% 540-3455-51075 EMPLOYMENT TRAINING TAX (ETT) 0.68 1.71 1.34 1.00 1.00 0.00 0.00% 540-3455-51080 DEFERRED COMPENSATION 25.55 87.57 99.42 73.00 82.00 9.00 12.33% 540-3455-60080 UTILITIES 4,944.30 4,948.72 5,455.35 5,000.00 5,525.00 525.00 10.50% 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 1,868.32 1,800.00 2,000.00 200.00 11.11% 540-3455-64040 MISCELLANEOUS 1,052.86 1,296.46 1,507.80 1,800.00 12,053.00 10,253.00 569.61% 540-3455-66000 TRANSFER OUT 2,987.00 3,587.00 2,690.25 3,587.00 4,679.00 1,092.00 30.44% 540-3455-70050 OTHER EQUIPMENT 0.00 0.00 3,145.75 3,145.75 0.00 -3,145.75 -100.00% Total Department: 3455 - STERLING GLEN 3: 18,239.12 26,983.16 30,464.60 28,967.75 38,042.00 9,074.25 31.33% Total Expense: 18,239.12 26,983.16 30,464.60 28,967.75 38,042.00 9,074.25 31.33% Total Fund: 540 - STERLING GLEN 3 - LLD: 6,005.88 -1,010.71 -15,995.31 914.25 -7,325.00 -8,239.25 -901.20% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 6,087.66 6,060.00 4,989.00 -1,071.00 -17.67% 541-3460-50030 OVERTIME 254.22 219.07 249.05 260.00 222.00 -38.00 -14.62% 541-3460-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 346.17 549.93 658.27 638.00 583.00 -55.00 -8.62% 541-3460-51020 MEDICAL INSURANCE 804.23 746.58 1,098.24 932.00 1,138.00 206.00 22.10% 541-3460-51030 UNEMPLOYMENT INSURANCE 12.41 17.10 15.26 0.00 35.00 35.00 0.00% 541-3460-51040 WORKERS' COMPENSATION 621.41 561.87 717.58 776.00 499.00 -277.00 -35.70% 541-3460-51050 LIFE INSURANCE 13.01 18.17 29.95 29.00 23.00 -6.00 -20.69% 541-3460-51060 DENTAL INSURANCE 71.33 61.67 69.34 62.00 70.00 8.00 12.90% 541-3460-51070 MEDICARE TAX 50.37 77.58 92.12 91.00 62.00 -29.00 -31.87% 541-3460-51075 EMPLOYMENT TRAINING TAX (ETT) 0.55 1.01 0.70 1.00 1.00 0.00 0.00% 541-3460-51080 DEFERRED COMPENSATION 21.30 51.22 57.60 49.00 47.00 -2.00 -4.08% 541-3460-60080 UTILITIES 1,539.36 1,539.36 1,411.08 1,539.00 1,632.00 93.00 6.04% 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 1,530.32 2,199.00 1,700.00 -499.00 -22.69% 541-3460-64040 MISCELLANEOUS 200.00 1,298.71 561.60 755.00 4,242.00 3,487.00 461.85% 541-3460-66000 TRANSFER OUT 1,622.00 1,796.00 1,347.00 1,796.00 2,171.00 375.00 20.88% Total Department: 3460 - SUNGLOW: 11,236.02 15,938.89 14,091.79 15,778.00 18,005.00 2,227.00 14.11% Total Expense: 11,236.02 15,938.89 14,091.79 15,778.00 18,005.00 2,227.00 14.11% Total Fund: 541 - SUNGLOW - LLD: -1,866.36 -6,303.33 -9,146.05 -6,099.00 -8,326.00 -2,227.00 36.51% 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 2,709.05 2,340.00 2,100.00 -240.00 -10.26% 542-3465-50030 OVERTIME 196.35 42.24 123.06 115.00 94.00 -21.00 -18.26% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
542-3465-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 275.20 159.12 195.98 160.00 245.00 85.00 53.13% 542-3465-51020 MEDICAL INSURANCE 641.45 254.20 364.15 240.00 479.00 239.00 99.58% 542-3465-51030 UNEMPLOYMENT INSURANCE 9.53 7.14 8.10 0.00 15.00 15.00 0.00% 542-3465-51040 WORKERS' COMPENSATION 463.97 477.77 309.97 551.00 210.00 -341.00 -61.89% 542-3465-51050 LIFE INSURANCE 10.15 6.90 14.50 12.00 9.00 -3.00 -25.00% 542-3465-51060 DENTAL INSURANCE 56.72 25.69 32.89 23.00 29.00 6.00 26.09% 542-3465-51070 MEDICARE TAX 39.59 27.96 38.78 32.00 25.00 -7.00 -21.88% 542-3465-51075 EMPLOYMENT TRAINING TAX (ETT) 0.43 0.37 0.35 1.00 1.00 0.00 0.00% 542-3465-51080 DEFERRED COMPENSATION 16.87 17.31 27.72 19.00 20.00 1.00 5.26% 542-3465-60080 UTILITIES 1,544.40 1,544.40 1,415.70 1,400.00 1,637.00 237.00 16.93% 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 1,225.94 1,200.00 1,500.00 300.00 25.00% 542-3465-64040 MISCELLANEOUS 200.00 940.16 1,052.25 1,200.00 2,509.00 1,309.00 109.08% 542-3465-66000 TRANSFER OUT 971.00 0.00 0.00 0.00 0.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Transfer Out No charge while district builds reserve Total Department: 3465 - WALNUT HAVEN 3: 9,006.65 8,500.62 7,674.35 7,848.00 9,428.00 1,580.00 20.13% Total Expense: 9,006.65 8,500.62 7,674.35 7,848.00 9,428.00 1,580.00 20.13% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -3,243.25 -2,574.62 -4,584.95 -1,886.00 -3,466.00 -1,580.00 83.78% 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 20,412.00 534.00 2.69% Total Department: 3470 - EUCLID SOUTH: 18,916.88 19,838.72 9,794.72 19,878.00 20,412.00 534.00 2.69% Total Revenue: 18,916.88 19,838.72 9,794.72 19,878.00 20,412.00 534.00 2.69% Expense
Department: 3470 - EUCLID SOUTH
543-3470-50010 SALARIES-REGULAR 0.00 4,133.40 4,869.77 3,908.00 3,960.00 52.00 1.33% 543-3470-50030 OVERTIME 0.00 175.57 198.69 164.00 176.00 12.00 7.32% 543-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 439.48 526.75 411.00 463.00 52.00 12.65% 543-3470-51020 MEDICAL INSURANCE 0.00 597.01 877.96 600.00 903.00 303.00 50.50% 543-3470-51030 UNEMPLOYMENT INSURANCE 0.00 13.67 12.21 0.00 28.00 28.00 0.00% 543-3470-51040 WORKERS' COMPENSATION 0.00 309.36 525.64 344.00 396.00 52.00 15.12% 543-3470-51050 LIFE INSURANCE 0.00 14.39 23.78 19.00 18.00 -1.00 -5.26% 543-3470-51060 DENTAL INSURANCE 0.00 49.21 55.84 41.00 55.00 14.00 34.15% 543-3470-51070 MEDICARE TAX 0.00 62.76 73.19 58.00 49.00 -9.00 -15.52% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
543-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.72 0.58 1.00 1.00 0.00 0.00% 543-3470-51080 DEFERRED COMPENSATION 0.00 41.36 45.56 31.00 38.00 7.00 22.58% 543-3470-60080 UTILITIES 502.48 412.06 393.18 448.00 446.00 -2.00 -0.45% 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 1,211.59 1,500.00 4,236.00 2,736.00 182.40% 543-3470-66000 TRANSFER OUT 2,065.00 2,287.00 1,715.25 2,287.00 1,532.00 -755.00 -33.01% 543-3470-70050 OTHER EQUIPMENT 0.00 0.00 3,145.75 3,145.75 0.00 -3,145.75 -100.00% Total Department: 3470 - EUCLID SOUTH: 4,012.16 11,829.94 13,835.58 13,526.75 12,870.00 -656.75 -4.86% Total Expense: 4,012.16 11,829.94 13,835.58 13,526.75 12,870.00 -656.75 -4.86% Total Fund: 543 - EUCLID SOUTH LLD: 14,904.72 8,008.78 -4,040.86 6,351.25 7,542.00 1,190.75 18.75% 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 16,625.00 435.00 2.69% Total Department: 3475 - EUCLID NORTH: 15,520.00 15,831.20 8,095.00 16,190.00 16,625.00 435.00 2.69% Total Revenue: 15,520.00 15,831.20 8,095.00 16,190.00 16,625.00 435.00 2.69% Expense
Department: 3470 - EUCLID SOUTH
544-3470-50010 SALARIES- REGULAR 0.00 2,861.23 3,398.04 2,247.00 2,807.00 560.00 24.92% 544-3470-50030 OVERTIME 0.00 119.60 138.33 97.00 125.00 28.00 28.87% 544-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 303.65 366.09 236.00 328.00 92.00 38.98% 544-3470-51020 MEDICAL INSURANCE 0.00 411.66 608.58 341.00 640.00 299.00 87.68% 544-3470-51030 UNEMPLOYMENT INSURANCE 0.00 9.50 8.58 0.00 20.00 20.00 0.00% 544-3470-51040 WORKERS' COMPENSATION 0.00 449.12 443.49 411.00 281.00 -130.00 -31.63% 544-3470-51050 LIFE INSURANCE 0.00 9.69 16.33 10.00 13.00 3.00 30.00% 544-3470-51060 DENTAL INSURANCE 0.00 34.04 38.63 23.00 39.00 16.00 69.57% 544-3470-51070 MEDICARE TAX 0.00 43.22 50.84 32.00 34.00 2.00 6.25% 544-3470-51075 EMPLOYMENT TRAINIG TAX (ETT) 0.00 0.45 0.37 1.00 1.00 0.00 0.00% 544-3470-51080 DEFERRED COMPENSATION 0.00 28.09 31.78 18.00 27.00 9.00 50.00% 544-3470-60080 UTILITIES 0.00 825.45 757.13 600.00 862.00 262.00 43.67% 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 1,090.15 1,200.00 3,394.00 2,194.00 182.83% 544-3470-66000 TRANSFER OUT 0.00 1,575.00 1,181.25 1,575.00 1,219.00 -356.00 -22.60% Total Department: 3470 - EUCLID SOUTH: 230.73 9,454.40 8,284.10 7,341.00 10,340.00 2,999.00 40.85% Total Expense: 230.73 9,454.40 8,284.10 7,341.00 10,340.00 2,999.00 40.85% Total Fund: 544 - EUCLID NORTH LLD: 15,289.27 6,376.80 -189.10 8,849.00 6,285.00 -2,564.00 -28.98% 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

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 8,252.10 8,252.00 -0.10 0.00% Total Department: 3505 - CENTRAL HUGHSON 2: 7,574.87 8,088.46 4,607.05 8,252.10 8,252.00 -0.10 0.00% Total Revenue: 7,574.87 8,088.46 4,607.05 8,252.10 8,252.00 -0.10 0.00% Expense
Department: 3505 - CENTRAL HUGHSON 2
550-3505-50010 SALARIES-REGULAR 9.45 5,091.31 6,251.83 6,649.00 6,291.00 -358.00 -5.38% 550-3505-50030 OVERTIME 0.00 192.15 240.36 279.00 140.00 -139.00 -49.82% 550-3505-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.75 497.65 606.16 631.00 651.00 20.00 3.17% 550-3505-51020 MEDICAL INSURANCE 2.10 771.67 1,140.43 1,041.00 1,341.00 300.00 28.82% 550-3505-51030 UNEMPLOYMENT INSURANCE 0.02 16.06 15.48 0.00 46.00 46.00 0.00% 550-3505-51040 WORKERS' COMPENSATION 256.84 703.37 753.88 1,044.00 664.00 -380.00 -36.40% 550-3505-51050 LIFE INSURANCE 0.00 18.39 30.61 32.00 29.00 -3.00 -9.38% 550-3505-51060 DENTAL INSURANCE 0.30 70.33 84.33 81.00 89.00 8.00 9.88% 550-3505-51070 MEDICARE TAX 0.15 75.91 94.78 101.00 74.00 -27.00 -26.73% 550-3505-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.87 0.70 1.00 1.00 0.00 0.00% 550-3505-51080 DEFERRED COMPENSATION 0.00 47.64 57.56 53.00 62.00 9.00 16.98% 550-3505-61010 PROFESSIONAL SERVICES 541.46 1,449.82 200.86 716.00 715.00 -1.00 -0.14% 550-3505-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 550-3505-64040 MISCELLANEOUS 5,533.00 2,980.34 1,422.71 2,706.00 7,758.00 5,052.00 186.70% 550-3505-66000 TRANSFER OUT 2,198.00 2,434.00 1,825.50 2,434.00 2,440.00 6.00 0.25% Total Department: 3505 - CENTRAL HUGHSON 2: 8,542.07 14,349.51 12,725.19 15,768.00 20,301.00 4,533.00 28.75% Total Expense: 8,542.07 14,349.51 12,725.19 15,768.00 20,301.00 4,533.00 28.75% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: -967.20 -6,261.05 -8,118.14 -7,515.90 -12,049.00 -4,533.10 60.31% 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 15,553.00 407.00 2.69% Total Department: 3510 - FEATHERS GLEN: 12,566.60 13,118.48 7,753.33 15,146.00 15,553.00 407.00 2.69% Total Revenue: 12,566.60 13,118.48 7,753.33 15,146.00 15,553.00 407.00 2.69% Expense
Department: 3510 - FEATHERS GLEN
551-3510-50010 SALARIES-REGULAR 5,473.52 5,558.97 6,823.94 6,032.00 7,630.00 1,598.00 26.49% 551-3510-50030 OVERTIME 379.41 210.69 262.02 251.00 170.00 -81.00 -32.27% 551-3510-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 563.13 543.51 661.72 573.00 790.00 217.00 37.87% Budget Comparison Report
6/18/2025 1:59:34 PM Page 47 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
551-3510-51020 MEDICAL INSURANCE 1,353.93 842.68 1,245.38 945.00 1,627.00 682.00 72.17% 551-3510-51030 UNEMPLOYMENT INSURANCE 19.51 17.56 16.91 0.00 56.00 56.00 0.00% 551-3510-51040 WORKERS' COMPENSATION 1,135.09 769.76 823.70 949.00 805.00 -144.00 -15.17% 551-3510-51050 LIFE INSURANCE 22.42 19.92 33.73 29.00 35.00 6.00 20.69% 551-3510-51060 DENTAL INSURANCE 123.37 76.41 91.68 74.00 108.00 34.00 45.95% 551-3510-51070 MEDICARE TAX 85.12 83.60 102.62 90.00 90.00 0.00 0.00% 551-3510-51075 EMPLOYMENT TRAINING TAX (ETT) 0.89 0.95 0.76 1.00 1.00 0.00 0.00% 551-3510-51080 DEFERRED COMPENSATION 36.49 52.03 62.91 48.00 75.00 27.00 56.25% 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 2,283.97 2,500.00 2,500.00 0.00 0.00% 551-3510-64040 MISCELLANEOUS 950.00 -10.70 750.00 1,000.00 4,123.00 3,123.00 312.30% 551-3510-66000 TRANSFER OUT 1,236.00 1,369.00 1,026.75 1,369.00 1,369.00 0.00 0.00% Total Department: 3510 - FEATHERS GLEN: 14,755.73 14,474.64 14,338.35 14,403.00 19,921.00 5,518.00 38.31% Total Expense: 14,755.73 14,474.64 14,338.35 14,403.00 19,921.00 5,518.00 38.31% Total Fund: 551 - FEATHERS GLEN - BAD: -2,189.13 -1,356.16 -6,585.02 743.00 -4,368.00 -5,111.00 -687.89% 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 7,397.79 8,430.00 7,299.00 -1,131.00 -13.42% 552-3515-50030 OVERTIME 142.36 209.75 260.83 302.00 163.00 -139.00 -46.03% 552-3515-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 211.88 541.69 658.80 685.00 756.00 71.00 10.36% 552-3515-51020 MEDICAL INSURANCE 1,509.54 839.02 1,239.45 1,131.00 1,556.00 425.00 37.58% 552-3515-51030 UNEMPLOYMENT INSURANCE 7.34 17.54 16.82 0.00 54.00 54.00 0.00% 552-3515-51040 WORKERS' COMPENSATION 1,513.69 765.17 820.24 1,135.00 770.00 -365.00 -32.16% 552-3515-51050 LIFE INSURANCE 8.42 19.79 33.59 35.00 34.00 -1.00 -2.86% 552-3515-51060 DENTAL INSURANCE 46.32 76.28 91.40 88.00 103.00 15.00 17.05% 552-3515-51070 MEDICARE TAX 32.11 83.47 102.15 108.00 86.00 -22.00 -20.37% 552-3515-51075 EMPLOYMENT TRAINING TAX (ETT) 0.31 0.95 0.76 1.00 1.00 0.00 0.00% 552-3515-51080 DEFERRED COMPENSATION 13.81 51.91 62.77 58.00 72.00 14.00 24.14% 552-3515-60080 UTILITIES 0.00 0.00 0.00 1,552.00 7,273.00 5,721.00 368.62% 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 1,441.09 860.16 1,204.00 1,204.00 0.00 0.00% 552-3515-64040 MISCELLANEOUS 1,150.00 166.27 200.00 3,000.00 3,618.00 618.00 20.60% Budget Comparison Report
6/18/2025 1:59:34 PM Page 48 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
552-3515-66000 TRANSFER OUT 2,350.00 2,602.00 1,951.50 2,602.00 2,602.00 0.00 0.00% Total Department: 3515 - FONTANA RANCH NORTH: 16,609.84 13,553.10 13,862.28 20,922.00 26,182.00 5,260.00 25.14% Total Expense: 16,609.84 13,553.10 13,862.28 20,922.00 26,182.00 5,260.00 25.14% Total Fund: 552 - FONTANA RANCH NORTH BAD: 7,006.96 10,840.50 -14.76 3,786.00 -1,474.00 -5,260.00 -138.93% 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 18,659.00 1,018.00 5.77% Total Department: 3520 - FONTANA RANCH SOUTH: 14,977.46 16,695.48 9,773.74 17,641.00 18,659.00 1,018.00 5.77% Total Revenue: 14,977.46 16,695.48 9,773.74 17,641.00 18,659.00 1,018.00 5.77% Expense
Department: 3520 - FONTANA RANCH SOUTH
553-3520-50010 SALARIES-REGULAR 5,874.30 6,088.37 7,475.56 6,962.00 7,522.00 560.00 8.04% 553-3520-50030 OVERTIME 615.47 230.00 287.37 292.00 168.00 -124.00 -42.47% 553-3520-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 913.45 596.19 724.40 659.00 779.00 120.00 18.21% 553-3520-51020 MEDICAL INSURANCE 1,194.53 922.47 1,363.05 1,089.00 1,604.00 515.00 47.29% 553-3520-51030 UNEMPLOYMENT INSURANCE 31.69 19.29 18.50 0.00 55.00 55.00 0.00% 553-3520-51040 WORKERS' COMPENSATION 855.90 842.54 902.00 1,095.00 794.00 -301.00 -27.49% 553-3520-51050 LIFE INSURANCE 36.35 21.69 36.95 33.00 35.00 2.00 6.06% 553-3520-51060 DENTAL INSURANCE 199.45 83.66 100.55 85.00 106.00 21.00 24.71% 553-3520-51070 MEDICARE TAX 138.08 91.57 113.27 105.00 89.00 -16.00 -15.24% 553-3520-51075 EMPLOYMENT TRAINING TAX (ETT) 1.51 1.06 0.90 1.00 1.00 0.00 0.00% 553-3520-51080 DEFERRED COMPENSATION 59.18 56.50 68.89 55.00 74.00 19.00 34.55% 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 3,503.08 4,000.00 4,000.00 0.00 0.00% 553-3520-64040 MISCELLANEOUS 800.00 184.40 500.00 1,000.00 2,702.00 1,702.00 170.20% 553-3520-66000 TRANSFER OUT 1,374.00 1,522.00 1,141.50 1,522.00 2,683.00 1,161.00 76.28% Total Department: 3520 - FONTANA RANCH SOUTH: 14,325.90 18,017.62 16,392.21 17,454.00 21,168.00 3,714.00 21.28% Total Expense: 14,325.90 18,017.62 16,392.21 17,454.00 21,168.00 3,714.00 21.28% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: 651.56 -1,322.14 -6,618.47 187.00 -2,509.00 -2,696.00 -1,441.71% 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 20,630.00 21,818.00 1,188.00 5.76% Total Department: 3525 - STERLING GLEN 3: 17,173.85 18,464.40 9,974.71 20,630.00 21,818.00 1,188.00 5.76% Total Revenue: 17,173.85 18,464.40 9,974.71 20,630.00 21,818.00 1,188.00 5.76% Budget Comparison Report
6/18/2025 1:59:34 PM Page 49 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 3525 - STERLING GLEN 3
554-3525-50010 SALARIES-REGULAR 2,730.12 3,221.76 3,928.55 4,172.00 4,371.00 199.00 4.77% 554-3525-50030 OVERTIME 189.51 122.55 151.31 250.00 98.00 -152.00 -60.80% 554-3525-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 280.33 315.32 381.40 396.00 452.00 56.00 14.14% 554-3525-51020 MEDICAL INSURANCE 678.99 489.79 720.85 660.00 932.00 272.00 41.21% 554-3525-51030 UNEMPLOYMENT INSURANCE 9.72 10.03 9.69 0.00 32.00 32.00 0.00% 554-3525-51040 WORKERS' COMPENSATION 621.41 448.59 479.37 666.00 461.00 -205.00 -30.78% 554-3525-51050 LIFE INSURANCE 13.94 11.49 19.36 20.00 20.00 0.00 0.00% 554-3525-51060 DENTAL INSURANCE 58.89 45.00 53.76 52.00 62.00 10.00 19.23% 554-3525-51070 MEDICARE TAX 40.94 48.25 59.40 63.00 51.00 -12.00 -19.05% 554-3525-51075 EMPLOYMENT TRAINING TAX (ETT) 0.98 0.47 0.41 1.00 1.00 0.00 0.00% 554-3525-51080 DEFERRED COMPENSATION 17.14 30.17 36.87 34.00 43.00 9.00 26.47% 554-3525-61010 PROFESSIONAL SERVICES 435.72 1,163.34 182.37 649.00 573.00 -76.00 -11.71% 554-3525-61050 TEMPORARY EMPLOYEE SERVICES 1,479.00 1,915.59 1,139.92 2,000.00 2,000.00 0.00 0.00% 554-3525-64040 MISCELLANEOUS 2,228.23 1,832.50 1,765.27 10,364.00 13,783.00 3,419.00 32.99% 554-3525-66000 TRANSFER OUT 2,471.00 2,736.00 2,052.00 2,736.00 3,180.00 444.00 16.23% Total Department: 3525 - STERLING GLEN 3: 11,255.92 12,390.85 10,980.53 22,063.00 26,059.00 3,996.00 18.11% Total Expense: 11,255.92 12,390.85 10,980.53 22,063.00 26,059.00 3,996.00 18.11% Total Fund: 554 - STERLING GLEN 3 - BAD: 5,917.93 6,073.55 -1,005.82 -1,433.00 -4,241.00 -2,808.00 195.95% 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 20,881.00 544.00 2.67% Total Department: 3470 - EUCLID SOUTH: 19,710.38 20,298.26 10,021.16 20,337.00 20,881.00 544.00 2.67% Total Revenue: 19,710.38 20,298.26 10,021.16 20,337.00 20,881.00 544.00 2.67% Expense
Department: 3470 - EUCLID SOUTH
555-3470-50010 SALARIES-REGULAR 0.00 3,050.78 3,747.70 3,986.00 3,771.00 -215.00 -5.39% 555-3470-50030 OVERTIME 0.00 115.78 143.39 166.00 84.00 -82.00 -49.40% 555-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 297.97 363.04 378.00 390.00 12.00 3.17% 555-3470-51020 MEDICAL INSURANCE 0.00 462.50 682.99 623.00 804.00 181.00 29.05% 555-3470-51030 UNEMPLOYMENT INSURANCE 0.00 9.59 9.31 0.00 28.00 28.00 0.00% 555-3470-51040 WORKERS' COMPENSATION 0.00 421.67 451.88 626.00 398.00 -228.00 -36.42% 555-3470-51050 LIFE INSURANCE 0.00 10.92 18.47 19.00 18.00 -1.00 -5.26% 555-3470-51060 DENTAL INSURANCE 0.00 42.45 50.82 49.00 53.00 4.00 8.16% 555-3470-51070 MEDICARE TAX 0.00 45.57 56.53 59.00 44.00 -15.00 -25.42% 555-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 0.45 0.39 1.00 0.00 -1.00 -100.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 50 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
555-3470-51080 DEFERRED COMPENSATION 0.00 28.67 35.07 32.00 37.00 5.00 15.63% 555-3470-60080 UTILITIES 0.00 0.00 0.00 0.00 3,526.00 3,526.00 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 30.00 251.34 3,478.00 2,544.00 -934.00 -26.85% 555-3470-66000 TRANSFER OUT 1,316.00 1,458.00 1,093.50 1,458.00 1,665.00 207.00 14.20% Total Department: 3470 - EUCLID SOUTH: 1,748.07 7,129.08 7,064.27 11,444.00 13,931.00 2,487.00 21.73% Total Expense: 1,748.07 7,129.08 7,064.27 11,444.00 13,931.00 2,487.00 21.73% Total Fund: 555 - EUCLID SOUTH - BAD: 17,962.31 13,169.18 2,956.89 8,893.00 6,950.00 -1,943.00 -21.85% 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 14,124.00 370.00 2.69% Total Department: 3475 - EUCLID NORTH: 13,170.00 13,443.92 6,877.00 13,754.00 14,124.00 370.00 2.69% Total Revenue: 13,170.00 13,443.92 6,877.00 13,754.00 14,124.00 370.00 2.69% Expense
Department: 3470 - EUCLID SOUTH
556-3470-50010 SALARIES- REGULAR 0.00 2,006.74 2,676.65 2,939.00 2,687.00 -252.00 -8.57% 556-3470-50030 OVERTIME 0.00 79.37 98.95 114.00 60.00 -54.00 -47.37% 556-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 0.00 195.03 257.84 278.00 278.00 0.00 0.00% 556-3470-51020 MEDICAL INSURANCE 0.00 322.46 474.81 435.00 573.00 138.00 31.72% 556-3470-51030 UNEMPLOYMENT INSURANCE 0.00 7.00 6.45 0.00 20.00 20.00 0.00% 556-3470-51040 WORKERS' COMPENSATION 0.00 290.45 312.43 431.00 283.00 -148.00 -34.34% 556-3470-51050 LIFE INSURANCE 0.00 9.51 16.13 16.00 12.00 -4.00 -25.00% 556-3470-51060 DENTAL INSURANCE 0.00 28.42 33.28 31.00 38.00 7.00 22.58% 556-3470-51070 MEDICARE TAX 0.00 32.81 43.07 46.00 31.00 -15.00 -32.61% 556-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.00 1.92 1.26 1.00 1.00 0.00 0.00% 556-3470-51080 DEFERRED COMPENSATION 0.00 19.43 25.55 24.00 26.00 2.00 8.33% 556-3470-60080 UTILITIES 0.00 0.00 0.00 0.00 2,559.00 2,559.00 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 1,970.00 1,752.00 -218.00 -11.07% 556-3470-66000 TRANSFER OUT 0.00 1,083.00 812.25 1,083.00 1,183.00 100.00 9.23% Total Department: 3470 - EUCLID SOUTH: 0.00 4,883.16 5,013.18 7,918.00 10,053.00 2,135.00 26.96% Total Expense: 0.00 4,883.16 5,013.18 7,918.00 10,053.00 2,135.00 26.96% Total Fund: 556 - EUCLID NORTH -BAD: 13,170.00 8,560.76 1,863.82 5,836.00 4,071.00 -1,765.00 -30.24% Budget Comparison Report
6/18/2025 1:59:34 PM Page 51 of 70
2022-2023
Total Activity
2023-2024
Total Activity
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 27,209.52 27,210.00 0.48 0.00% Total Department: 3605 - PROVINCE PLACE: 19,198.95 24,661.61 14,365.20 27,209.52 27,210.00 0.48 0.00% Total Revenue: 19,198.95 24,661.61 14,365.20 27,209.52 27,210.00 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% 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 384.56 392.94 316.07 370.00 0.00 -370.00 -100.00% 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 21,987.00 22,425.00 438.00 1.99% 560-3605-66000 TRANSFER OUT 9,450.00 2,322.00 2,391.00 3,188.00 3,198.00 10.00 0.31% Total Department: 3605 - PROVINCE PLACE: 10,525.56 6,308.75 2,858.47 26,084.00 26,162.00 78.00 0.30% Total Expense: 10,525.56 6,308.75 2,858.47 26,084.00 26,162.00 78.00 0.30% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 8,673.39 18,352.86 11,506.73 1,125.52 1,048.00 -77.52 -6.89% Fund: 561 - PARKWOOD CFD
Revenue
Department: 3610 - PARKWOOD CFD
561-3610-41030 DIRECT ASSESSMENTS 0.00 0.00 15,646.57 43,967.00 53,033.00 9,066.00 20.62% Total Department: 3610 - PARKWOOD CFD: 0.00 0.00 15,646.57 43,967.00 53,033.00 9,066.00 20.62% Total Revenue: 0.00 0.00 15,646.57 43,967.00 53,033.00 9,066.00 20.62% Expense
Department: 3610 - PARKWOOD CFD
561-3610-60080 UTILITIES 0.00 0.00 2,878.46 4,275.00 3,021.00 -1,254.00 -29.33% 561-3610-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 450.00 555.00 105.00 23.33% 561-3610-64040 MISCELLANEOUS 0.00 0.00 3,450.00 29,592.00 39,421.00 9,829.00 33.22% Budget Comparison Report
6/18/2025 1:59:34 PM Page 52 of 70
Account Number
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
561-3610-66000 TRANSFER OUT 0.00 0.00 337.50 450.00 4,902.00 4,452.00 989.33% Total Department: 3610 - PARKWOOD CFD: 0.00 0.00 6,665.96 34,767.00 47,899.00 13,132.00 37.77% Total Expense: 0.00 0.00 6,665.96 34,767.00 47,899.00 13,132.00 37.77% Total Fund: 561 - PARKWOOD CFD: 0.00 0.00 8,980.61 9,200.00 5,134.00 -4,066.00 -44.20% Report Total: 7,331,637.50 3,124,257.25 3,633,745.08 122,463.33 -2,218,357.40 -2,340,820.73 -1,911.45% Budget Comparison Report
6/18/2025 1:59:34 PM Page 53 of 70
Group Summary
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
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 29,402.00 26,300.00 26,300.00 0.00 0.00% 1035 - CITY CLERK 750.00 610.00 100.00 0.00 0.00 0.00 0.00% 1040 - PLANNING/BUILDING 294,313.70 337,821.28 429,762.20 318,000.00 362,000.00 44,000.00 13.84% 1045 - POLICE SERVICES 30,057.98 41,040.69 53,615.67 48,355.00 52,355.00 4,000.00 8.27% 1065 - PARKS AND RECREATION 15,913.00 19,282.25 20,496.75 15,000.00 18,000.00 3,000.00 20.00% 9999 - NON DEPARTMENTAL 3,418,652.22 4,073,350.19 3,787,582.70 4,296,170.00 4,334,142.00 37,972.00 0.88% Total Revenue: 3,782,180.90 4,496,403.41 4,320,959.32 4,703,825.00 4,792,797.00 88,972.00 1.89% Expense
1005 - LEGISLATIVE 53,670.89 43,954.44 37,273.89 43,718.00 47,718.00 4,000.00 9.15% 1010 - CITY MANAGER 206,124.60 230,271.08 229,817.49 239,822.00 265,444.00 25,622.00 10.68% 1015 - CITY TREASURER 968.85 1,291.80 1,291.80 1,292.00 1,292.00 0.00 0.00% 1020 - LEGAL SERVICES 94,953.94 123,644.41 135,596.95 143,750.00 145,000.00 1,250.00 0.87% 1025 - FINANCE 336,205.48 334,946.31 339,001.15 374,028.00 393,347.00 19,319.00 5.17% 1030 - HUMAN RESOURCES/RISK MANAGEMENT 7,594.48 20,446.85 12,052.26 15,325.00 19,325.00 4,000.00 26.10% 1035 - CITY CLERK 97,348.98 104,860.34 94,810.24 113,357.00 105,730.00 -7,627.00 -6.73% 1040 - PLANNING/BUILDING 331,841.66 368,500.46 294,316.88 385,265.00 342,724.00 -42,541.00 -11.04% 1045 - POLICE SERVICES 1,682,547.62 1,787,714.41 1,586,521.81 1,916,225.00 2,015,467.00 99,242.00 5.18% 1050 - ANIMAL CONTROL 115,797.16 45,189.00 67,158.00 67,158.00 45,471.00 -21,687.00 -32.29% 1055 - PUBLIC WORKS 94,393.93 103,989.55 145,263.25 233,442.00 231,431.00 -2,011.00 -0.86% 1060 - BUILDINGS AND GROUNDS 100,814.59 112,676.25 112,510.52 130,950.00 127,329.00 -3,621.00 -2.77% 1065 - PARKS AND RECREATION 166,816.50 152,773.90 146,926.00 173,354.00 202,848.00 29,494.00 17.01% 1070 - STREET MAINTENANCE 112,697.51 100,732.54 143,739.12 140,351.00 191,511.00 51,160.00 36.45% 1075 - FLEET MAINTENANCE 20,885.74 77,401.02 25,359.55 28,800.00 30,200.00 1,400.00 4.86% 9999 - NON DEPARTMENTAL 292,552.84 264,203.13 330,650.24 368,624.60 369,975.00 1,350.40 0.37% Total Expense: 3,715,214.77 3,872,595.49 3,702,289.15 4,375,461.60 4,534,812.00 159,350.40 3.64% Total Fund: 100 - GENERAL FUND: 66,966.13 623,807.92 618,670.17 328,363.40 257,985.00 -70,378.40 -21.43% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue
9999 - NON DEPARTMENTAL 125,571.80 63,689.85 80,322.29 104,277.00 71,067.00 -33,210.00 -31.85% Total Revenue: 125,571.80 63,689.85 80,322.29 104,277.00 71,067.00 -33,210.00 -31.85% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 125,571.80 63,689.85 80,322.29 104,277.00 71,067.00 -33,210.00 -31.85% Budget Comparison Report
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 110 - FIXED ASSETS
Revenue
9999 - NON DEPARTMENTAL 0.00 12,426.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 0.00 12,426.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 110 - FIXED ASSETS: 0.00 12,426.00 0.00 0.00 0.00 0.00 0.00% Fund: 210 - SEWER
Revenue
2110 - SEWER OPERATIONS 2,441,588.62 2,487,018.23 2,560,521.89 2,538,200.00 2,551,000.00 12,800.00 0.50% 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 0.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Total Revenue: 2,441,588.62 2,739,534.23 2,749,908.89 2,790,716.00 2,803,516.00 12,800.00 0.46% Expense
2110 - SEWER OPERATIONS 927,555.08 1,134,384.94 1,119,228.82 1,381,268.75 1,577,002.50 195,733.75 14.17% 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 1,189,184.75 1,358,582.16 1,067,325.62 1,382,592.90 1,495,215.65 112,622.75 8.15% Total Expense: 2,116,739.83 2,492,967.10 2,186,554.44 2,763,861.65 3,072,218.15 308,356.50 11.16% Total Fund: 210 - SEWER: 324,848.79 246,567.13 563,354.45 26,854.35 -268,702.15 -295,556.50 -1,100.59% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
7000 - CAPITAL PROJECTS 288,220.65 292,003.39 218,824.88 289,850.00 289,850.00 0.00 0.00% 9999 - NON DEPARTMENTAL 0.00 260.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 288,220.65 292,263.39 218,824.88 289,850.00 289,850.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 1,728,831.44 1,107,447.00 111,441.64 815,473.73 973,033.73 157,560.00 19.32% Total Expense: 1,728,831.44 1,107,447.00 111,441.64 815,473.73 973,033.73 157,560.00 19.32% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -1,440,610.79 -815,183.61 107,383.24 -525,623.73 -683,183.73 -157,560.00 29.98% Fund: 220 - SEWER CAPACITY FEE
Revenue
7000 - CAPITAL PROJECTS 460,302.16 826,105.38 985,892.42 1,102,155.00 1,102,155.00 0.00 0.00% Total Revenue: 460,302.16 826,105.38 985,892.42 1,102,155.00 1,102,155.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 162.50 252,586.00 189,387.00 298,516.00 252,516.00 -46,000.00 -15.41% Total Expense: 162.50 252,586.00 189,387.00 298,516.00 252,516.00 -46,000.00 -15.41% Total Fund: 220 - SEWER CAPACITY FEE: 460,139.66 573,519.38 796,505.42 803,639.00 849,639.00 46,000.00 5.72% Fund: 225 - WWTP EXPANSION
Revenue
2110 - SEWER OPERATIONS 566,638.23 624,659.53 459,151.79 602,136.15 602,136.15 0.00 0.00% Budget Comparison Report
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Revenue: 566,638.23 624,659.53 459,151.79 602,136.15 602,136.15 0.00 0.00% Expense
2110 - SEWER OPERATIONS 101,829.16 96,936.09 92,085.54 91,994.00 87,002.67 -4,991.33 -5.43% Total Expense: 101,829.16 96,936.09 92,085.54 91,994.00 87,002.67 -4,991.33 -5.43% Total Fund: 225 - WWTP EXPANSION: 464,809.07 527,723.44 367,066.25 510,142.15 515,133.48 4,991.33 0.98% Fund: 240 - WATER
Revenue
2410 - WATER OPERATIONS 4,592,496.50 2,031,307.83 2,187,582.73 2,230,876.00 2,154,000.00 -76,876.00 -3.45% Total Revenue: 4,592,496.50 2,031,307.83 2,187,582.73 2,230,876.00 2,154,000.00 -76,876.00 -3.45% Expense
2410 - WATER OPERATIONS 1,430,675.57 1,899,299.57 1,656,737.45 1,977,889.90 2,364,508.00 386,618.10 19.55% Total Expense: 1,430,675.57 1,899,299.57 1,656,737.45 1,977,889.90 2,364,508.00 386,618.10 19.55% Total Fund: 240 - WATER: 3,161,820.93 132,008.26 530,845.28 252,986.10 -210,508.00 -463,494.10 -183.21% Fund: 245 - WATER TCP123
Revenue
2420 - WATER - TCP123 1,000,000.00 1,000,000.00 -292.50 0.00 0.00 0.00 0.00% Total Revenue: 1,000,000.00 1,000,000.00 -292.50 0.00 0.00 0.00 0.00% Expense
2420 - WATER - TCP123 32,530.05 38,316.64 3,251.29 3,000.00 3,015,000.00 3,012,000.00100,400.00% Total Expense: 32,530.05 38,316.64 3,251.29 3,000.00 3,015,000.00 3,012,000.00100,400.00% Total Fund: 245 - WATER TCP123: 967,469.95 961,683.36 -3,543.79 -3,000.00 -3,015,000.00 -3,012,000.00100,400.00% Fund: 250 - WATER CAPACITY FEE
Revenue
7000 - CAPITAL PROJECTS 165,430.50 482,824.00 586,755.67 649,520.00 649,520.00 0.00 0.00% Total Revenue: 165,430.50 482,824.00 586,755.67 649,520.00 649,520.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 162.50 70.00 0.00 75,000.00 0.00 -75,000.00 -100.00% Total Expense: 162.50 70.00 0.00 75,000.00 0.00 -75,000.00 -100.00% Total Fund: 250 - WATER CAPACITY FEE: 165,268.00 482,754.00 586,755.67 574,520.00 649,520.00 75,000.00 13.05% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue
7000 - CAPITAL PROJECTS 4,779,263.48 190,062.14 73,495.84 190,482.00 310,880.00 120,398.00 63.21% Total Revenue: 4,779,263.48 190,062.14 73,495.84 190,482.00 310,880.00 120,398.00 63.21% Expense
7000 - CAPITAL PROJECTS 2,658,558.62 0.00 169,873.44 559,850.00 445,410.00 -114,440.00 -20.44% Budget Comparison Report
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Expense: 2,658,558.62 0.00 169,873.44 559,850.00 445,410.00 -114,440.00 -20.44% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 2,120,704.86 190,062.14 -96,377.60 -369,368.00 -134,530.00 234,838.00 -63.58% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
2710 - COMMUNITY/SENIOR CENTER 9,684.34 364,753.37 22,410.41 23,025.00 23,346.00 321.00 1.39% Total Revenue: 9,684.34 364,753.37 22,410.41 23,025.00 23,346.00 321.00 1.39% Expense
2710 - COMMUNITY/SENIOR CENTER 272,722.78 154,518.11 17,996.87 130,850.00 24,960.00 -105,890.00 -80.92% Total Expense: 272,722.78 154,518.11 17,996.87 130,850.00 24,960.00 -105,890.00 -80.92% Total Fund: 270 - COMMUNITY/SENIOR CENTER: -263,038.44 210,235.26 4,413.54 -107,825.00 -1,614.00 106,211.00 -98.50% Fund: 280 - USF COMMUNITY CENTER
Revenue
2810 - USF COMMUNITY CENTER 2,210.00 625.00 1,305.00 1,200.00 1,500.00 300.00 25.00% Total Revenue: 2,210.00 625.00 1,305.00 1,200.00 1,500.00 300.00 25.00% Expense
2810 - USF COMMUNITY CENTER 5,530.85 11,486.18 9,727.32 13,653.00 14,271.00 618.00 4.53% Total Expense: 5,530.85 11,486.18 9,727.32 13,653.00 14,271.00 618.00 4.53% Total Fund: 280 - USF COMMUNITY CENTER: -3,320.85 -10,861.18 -8,422.32 -12,453.00 -12,771.00 -318.00 2.55% Fund: 310 - GARBAGE
Revenue
3110 - GARBAGE 911,964.90 949,881.90 1,002,332.99 990,225.00 1,000,225.00 10,000.00 1.01% Total Revenue: 911,964.90 949,881.90 1,002,332.99 990,225.00 1,000,225.00 10,000.00 1.01% Expense
3110 - GARBAGE 920,107.20 938,793.82 808,364.07 930,000.00 964,200.00 34,200.00 3.68% Total Expense: 920,107.20 938,793.82 808,364.07 930,000.00 964,200.00 34,200.00 3.68% Total Fund: 310 - GARBAGE: -8,142.30 11,088.08 193,968.92 60,225.00 36,025.00 -24,200.00 -40.18% Fund: 320 - GAS TAX 2103
Revenue
8000 - STREET PROJECTS 61,256.61 69,050.31 60,579.55 71,698.00 72,544.00 846.00 1.18% Total Revenue: 61,256.61 69,050.31 60,579.55 71,698.00 72,544.00 846.00 1.18% Expense
7000 - CAPITAL PROJECTS 0.00 0.00 0.00 0.00 72,000.00 72,000.00 0.00% 8000 - STREET PROJECTS 3,600.00 40,270.02 132,683.36 298,105.00 141,006.00 -157,099.00 -52.70% Total Expense: 3,600.00 40,270.02 132,683.36 298,105.00 213,006.00 -85,099.00 -28.55% Total Fund: 320 - GAS TAX 2103: 57,656.61 28,780.29 -72,103.81 -226,407.00 -140,462.00 85,945.00 -37.96% Budget Comparison Report
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 321 - GAS TAX 2105
Revenue
8000 - STREET PROJECTS 42,739.13 46,005.55 39,620.82 47,902.00 49,991.00 2,089.00 4.36% Total Revenue: 42,739.13 46,005.55 39,620.82 47,902.00 49,991.00 2,089.00 4.36% Expense
8000 - STREET PROJECTS 23,646.05 24,186.23 119,753.07 141,035.00 127,418.00 -13,617.00 -9.66% Total Expense: 23,646.05 24,186.23 119,753.07 141,035.00 127,418.00 -13,617.00 -9.66% Total Fund: 321 - GAS TAX 2105: 19,093.08 21,819.32 -80,132.25 -93,133.00 -77,427.00 15,706.00 -16.86% Fund: 322 - GAS TAX 2106
Revenue
8000 - STREET PROJECTS 29,701.56 31,593.81 27,189.30 32,465.00 33,655.00 1,190.00 3.67% Total Revenue: 29,701.56 31,593.81 27,189.30 32,465.00 33,655.00 1,190.00 3.67% Expense
8000 - STREET PROJECTS 48,169.09 47,656.74 35,874.68 50,000.00 53,000.00 3,000.00 6.00% Total Expense: 48,169.09 47,656.74 35,874.68 50,000.00 53,000.00 3,000.00 6.00% Total Fund: 322 - GAS TAX 2106: -18,467.53 -16,062.93 -8,685.38 -17,535.00 -19,345.00 -1,810.00 10.32% Fund: 323 - GAS TAX 2107
Revenue
8000 - STREET PROJECTS 58,144.84 62,119.80 51,824.83 65,122.00 67,954.00 2,832.00 4.35% 9999 - NON DEPARTMENTAL 0.00 9,714.00 7,361.25 9,815.00 9,821.00 6.00 0.06% Total Revenue: 58,144.84 71,833.80 59,186.08 74,937.00 77,775.00 2,838.00 3.79% Expense
8000 - STREET PROJECTS 47,740.84 48,895.84 40,908.27 51,750.00 52,820.00 1,070.00 2.07% Total Expense: 47,740.84 48,895.84 40,908.27 51,750.00 52,820.00 1,070.00 2.07% Total Fund: 323 - GAS TAX 2107: 10,404.00 22,937.96 18,277.81 23,187.00 24,955.00 1,768.00 7.62% 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 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Expense: 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% Budget Comparison Report
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue
8000 - STREET PROJECTS 493,315.29 497,459.14 359,279.55 457,250.00 457,250.00 0.00 0.00% Total Revenue: 493,315.29 497,459.14 359,279.55 457,250.00 457,250.00 0.00 0.00% Expense
8000 - STREET PROJECTS 8,152.50 401,835.17 860,618.83 887,000.00 790,186.00 -96,814.00 -10.91% Total Expense: 8,152.50 401,835.17 860,618.83 887,000.00 790,186.00 -96,814.00 -10.91% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 485,162.79 95,623.97 -501,339.28 -429,750.00 -332,936.00 96,814.00 -22.53% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue
8000 - STREET PROJECTS 160,653.44 240,683.64 137,691.02 195,930.00 160,000.00 -35,930.00 -18.34% Total Revenue: 160,653.44 240,683.64 137,691.02 195,930.00 160,000.00 -35,930.00 -18.34% Expense
8000 - STREET PROJECTS 74,400.87 122,434.89 3,612.02 167,579.00 163,967.00 -3,612.00 -2.16% Total Expense: 74,400.87 122,434.89 3,612.02 167,579.00 163,967.00 -3,612.00 -2.16% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 86,252.57 118,248.75 134,079.00 28,351.00 -3,967.00 -32,318.00 -113.99% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 30,433.68 104,155.00 126,932.38 140,540.00 135,540.00 -5,000.00 -3.56% Total Revenue: 30,433.68 104,155.00 126,932.38 140,540.00 135,540.00 -5,000.00 -3.56% Expense
7000 - CAPITAL PROJECTS 0.00 70.00 0.00 70,000.00 161,029.00 91,029.00 130.04% Total Expense: 0.00 70.00 0.00 70,000.00 161,029.00 91,029.00 130.04% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 30,433.68 104,085.00 126,932.38 70,540.00 -25,489.00 -96,029.00 -136.13% Fund: 371 - TRENCH CUT FUND
Expense
8000 - STREET PROJECTS 0.00 0.00 0.00 222,093.00 0.00 -222,093.00 -100.00% Total Expense: 0.00 0.00 0.00 222,093.00 0.00 -222,093.00 -100.00% Total Fund: 371 - TRENCH CUT FUND: 0.00 0.00 0.00 222,093.00 0.00 -222,093.00 -100.00% Fund: 372 - IT RESERVE
Revenue
3720 - INFORMATION TECHNOLOGY 15,079.59 15,186.46 11,360.99 15,160.00 15,160.00 0.00 0.00% Total Revenue: 15,079.59 15,186.46 11,360.99 15,160.00 15,160.00 0.00 0.00% Expense
3720 - INFORMATION TECHNOLOGY 10,843.52 15,866.61 83,021.72 95,000.00 25,000.00 -70,000.00 -73.68% Budget Comparison Report
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Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Expense: 10,843.52 15,866.61 83,021.72 95,000.00 25,000.00 -70,000.00 -73.68% Total Fund: 372 - IT RESERVE: 4,236.07 -680.15 -71,660.73 -79,840.00 -9,840.00 70,000.00 -87.68% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue
3740 - DISABILITY ACCESS AND EDUCATION 1,077.30 1,121.76 1,409.04 1,200.00 1,400.00 200.00 16.67% Total Revenue: 1,077.30 1,121.76 1,409.04 1,200.00 1,400.00 200.00 16.67% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,077.30 1,121.76 1,409.04 1,200.00 1,400.00 200.00 16.67% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Revenue
9999 - NON DEPARTMENTAL 667,147.11 414,136.12 0.00 242,488.00 488,373.00 245,885.00 101.40% Total Revenue: 667,147.11 414,136.12 0.00 242,488.00 488,373.00 245,885.00 101.40% Expense
1055 - PUBLIC WORKS 42,963.84 54,082.73 27,197.67 43,060.00 29,060.00 -14,000.00 -32.51% 2000 - EC-2 5,891.80 5,000.00 5,000.00 5,000.00 5,000.00 0.00 0.00% 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 80,348.48 324,986.00 244,588.00 -80,398.00 -24.74% 7000 - CAPITAL PROJECTS 0.00 43,808.49 71,859.05 284,020.00 209,725.00 -74,295.00 -26.16% Total Expense: 667,147.11 414,136.12 184,405.20 657,066.00 488,373.00 -168,693.00 -25.67% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -184,405.20 -414,578.00 0.00 414,578.00 -100.00% Fund: 383 - VEHICLE ABATEMENT
Revenue
3830 - VEHICLE ABATEMENT 42,316.09 41,918.29 17,374.63 37,000.00 35,000.00 -2,000.00 -5.41% Total Revenue: 42,316.09 41,918.29 17,374.63 37,000.00 35,000.00 -2,000.00 -5.41% Expense
3830 - VEHICLE ABATEMENT 20,000.00 28,000.00 27,750.00 37,000.00 85,000.00 48,000.00 129.73% Total Expense: 20,000.00 28,000.00 27,750.00 37,000.00 85,000.00 48,000.00 129.73% Total Fund: 383 - VEHICLE ABATEMENT: 22,316.09 13,918.29 -10,375.37 0.00 -50,000.00 -50,000.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FU…
Revenue
3840 - SUPPLEMENTAL LAW ENFORCEMENT 166,326.76 187,007.61 177,418.79 195,850.00 195,850.00 0.00 0.00% Total Revenue: 166,326.76 187,007.61 177,418.79 195,850.00 195,850.00 0.00 0.00% Expense
3840 - SUPPLEMENTAL LAW ENFORCEMENT 20,587.79 161,346.47 130,994.81 173,500.00 195,850.00 22,350.00 12.88% Total Expense: 20,587.79 161,346.47 130,994.81 173,500.00 195,850.00 22,350.00 12.88% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 145,738.97 25,661.14 46,423.98 22,350.00 0.00 -22,350.00 -100.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 60 of 70
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue
3900 - HOUSING 1,231.81 -75.74 413.61 1,475.00 600.00 -875.00 -59.32% Total Revenue: 1,231.81 -75.74 413.61 1,475.00 600.00 -875.00 -59.32% 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 -231.58 413.61 1,475.00 600.00 -875.00 -59.32% 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 146.86 313.78 257.17 260.00 260.00 0.00 0.00% Total Revenue: 146.86 313.78 257.17 260.00 260.00 0.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: 146.86 313.78 257.17 260.00 260.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue
8000 - STREET PROJECTS 1,417.89 1,493.69 0.00 1,500.00 0.00 -1,500.00 -100.00% Total Revenue: 1,417.89 1,493.69 0.00 1,500.00 0.00 -1,500.00 -100.00% 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 0.00 -1,500.00 -100.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Revenue
8000 - STREET PROJECTS 6,600.00 429,946.77 19,295.66 385,671.00 343,521.00 -42,150.00 -10.93% Total Revenue: 6,600.00 429,946.77 19,295.66 385,671.00 343,521.00 -42,150.00 -10.93% Expense
8000 - STREET PROJECTS 21,172.50 409,216.36 29,213.60 366,375.00 343,521.00 -22,854.00 -6.24% Total Expense: 21,172.50 409,216.36 29,213.60 366,375.00 343,521.00 -22,854.00 -6.24% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: -14,572.50 20,730.41 -9,917.94 19,296.00 0.00 -19,296.00 -100.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 61 of 70
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 95,725.51 167,312.94 209,489.79 201,100.00 201,300.00 200.00 0.10% Total Revenue: 95,725.51 167,312.94 209,489.79 201,100.00 201,300.00 200.00 0.10% 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 -33,151.12 209,489.79 51,100.00 51,300.00 200.00 0.39% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 98,477.46 182,611.27 221,838.62 246,500.00 202,500.00 -44,000.00 -17.85% Total Revenue: 98,477.46 182,611.27 221,838.62 246,500.00 202,500.00 -44,000.00 -17.85% 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: 97,327.46 177,541.27 221,838.62 13,972.00 -30,028.00 -44,000.00 -314.92% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue
8000 - STREET PROJECTS 123,030.00 120,978.50 160,357.00 164,000.00 150,000.00 -14,000.00 -8.54% Total Revenue: 123,030.00 120,978.50 160,357.00 164,000.00 150,000.00 -14,000.00 -8.54% Expense
8000 - STREET PROJECTS 0.00 70.00 0.00 615,810.00 10,000.00 -605,810.00 -98.38% Total Expense: 0.00 70.00 0.00 615,810.00 10,000.00 -605,810.00 -98.38% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 123,030.00 120,908.50 160,357.00 -451,810.00 140,000.00 591,810.00 -130.99% Fund: 453 - PARK DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 80,462.01 652.19 1,600.00 184,136.00 184,136.00 0.00 0.00% Total Revenue: 80,462.01 652.19 1,600.00 184,136.00 184,136.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 297,913.07 778,808.04 0.00 5,000.00 0.00 -5,000.00 -100.00% Total Expense: 297,913.07 778,808.04 0.00 5,000.00 0.00 -5,000.00 -100.00% Total Fund: 453 - PARK DEV IMPACT FEE: -217,451.06 -778,155.85 1,600.00 179,136.00 184,136.00 5,000.00 2.79% Fund: 454 - PARKLAND IN LIEU
Revenue
7000 - CAPITAL PROJECTS 60,200.00 1,014.15 2,776.40 2,791.00 2,791.00 0.00 0.00% Budget Comparison Report
6/18/2025 1:59:34 PM Page 62 of 70
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Revenue: 60,200.00 1,014.15 2,776.40 2,791.00 2,791.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 0.00 40,068.00 0.00 65,000.00 0.00 -65,000.00 -100.00% Total Expense: 0.00 40,068.00 0.00 65,000.00 0.00 -65,000.00 -100.00% Total Fund: 454 - PARKLAND IN LIEU: 60,200.00 -39,053.85 2,776.40 -62,209.00 2,791.00 65,000.00 -104.49% Fund: 520 - RDA SUCCESSOR AGENCY
Revenue
5210 - RDA SUCCESSOR AGENCY 379,656.81 204,597.01 294,867.36 360,424.00 384,802.00 24,378.00 6.76% Total Revenue: 379,656.81 204,597.01 294,867.36 360,424.00 384,802.00 24,378.00 6.76% Expense
5210 - RDA SUCCESSOR AGENCY 212,403.54 203,957.59 261,996.81 293,025.00 294,500.00 1,475.00 0.50% Total Expense: 212,403.54 203,957.59 261,996.81 293,025.00 294,500.00 1,475.00 0.50% Total Fund: 520 - RDA SUCCESSOR AGENCY: 167,253.27 639.42 32,870.55 67,399.00 90,302.00 22,903.00 33.98% 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 14,071.69 14,931.00 18,091.00 3,160.00 21.16% Total Expense: 12,074.67 15,369.22 14,071.69 14,931.00 18,091.00 3,160.00 21.16% Total Fund: 530 - BRITTANY WOODS- LLD: -4,052.67 -7,347.22 -9,917.69 -6,871.00 -10,031.00 -3,160.00 45.99% Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue
3410 - CENTRAL HUGHSON 2 14,142.49 14,579.24 7,847.52 14,614.44 14,614.00 -0.44 0.00% Total Revenue: 14,142.49 14,579.24 7,847.52 14,614.44 14,614.00 -0.44 0.00% Expense
3410 - CENTRAL HUGHSON 2 10,781.61 17,564.05 19,776.85 19,611.75 25,776.00 6,164.25 31.43% Total Expense: 10,781.61 17,564.05 19,776.85 19,611.75 25,776.00 6,164.25 31.43% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: 3,360.88 -2,984.81 -11,929.33 -4,997.31 -11,162.00 -6,164.69 123.36% Fund: 532 - FEATHERS GLEN LLD
Revenue
3415 - FEATHERS GLEN 21,923.36 23,225.36 12,092.03 23,622.00 24,955.00 1,333.00 5.64% Total Revenue: 21,923.36 23,225.36 12,092.03 23,622.00 24,955.00 1,333.00 5.64% Expense
3415 - FEATHERS GLEN 26,689.76 33,124.71 33,776.01 32,222.00 43,053.00 10,831.00 33.61% Budget Comparison Report
6/18/2025 1:59:34 PM Page 63 of 70
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Expense: 26,689.76 33,124.71 33,776.01 32,222.00 43,053.00 10,831.00 33.61% Total Fund: 532 - FEATHERS GLEN LLD: -4,766.40 -9,899.35 -21,683.98 -8,600.00 -18,098.00 -9,498.00 110.44% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue
3420 - FONTANA RANCH NORTH 28,328.78 29,655.00 16,828.98 30,028.00 30,836.00 808.00 2.69% Total Revenue: 28,328.78 29,655.00 16,828.98 30,028.00 30,836.00 808.00 2.69% Expense
3420 - FONTANA RANCH NORTH 21,216.13 23,505.63 25,389.97 26,209.75 31,355.00 5,145.25 19.63% Total Expense: 21,216.13 23,505.63 25,389.97 26,209.75 31,355.00 5,145.25 19.63% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 7,112.65 6,149.37 -8,560.99 3,818.25 -519.00 -4,337.25 -113.59% Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue
3425 - FONTANA RANCH SOUTH 16,954.72 18,899.64 11,061.94 19,966.00 21,118.00 1,152.00 5.77% Total Revenue: 16,954.72 18,899.64 11,061.94 19,966.00 21,118.00 1,152.00 5.77% Expense
3425 - FONTANA RANCH SOUTH 13,264.81 13,090.22 12,206.80 12,731.00 15,084.00 2,353.00 18.48% Total Expense: 13,264.81 13,090.22 12,206.80 12,731.00 15,084.00 2,353.00 18.48% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 3,689.91 5,809.42 -1,144.86 7,235.00 6,034.00 -1,201.00 -16.60% 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 8,485.26 9,241.00 10,698.00 1,457.00 15.77% Total Expense: 7,563.83 9,317.35 8,485.26 9,241.00 10,698.00 1,457.00 15.77% Total Fund: 535 - RHAPSODY I - LLD: -853.63 -2,564.15 -4,959.26 -2,447.00 -3,904.00 -1,457.00 59.54% Fund: 536 - RHAPSODY 2- LLD
Revenue
3435 - RHAPSODY 2 15,214.15 15,594.20 7,950.25 15,901.00 16,328.00 427.00 2.69% Total Revenue: 15,214.15 15,594.20 7,950.25 15,901.00 16,328.00 427.00 2.69% Expense
3435 - RHAPSODY 2 7,310.72 9,474.74 8,030.19 7,577.00 10,295.00 2,718.00 35.87% Total Expense: 7,310.72 9,474.74 8,030.19 7,577.00 10,295.00 2,718.00 35.87% Total Fund: 536 - RHAPSODY 2- LLD: 7,903.43 6,119.46 -79.94 8,324.00 6,033.00 -2,291.00 -27.52% Budget Comparison Report
6/18/2025 1:59:34 PM Page 64 of 70
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
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 23,088.74 24,736.00 26,061.00 1,325.00 5.36% Total Expense: 26,201.67 24,287.62 23,088.74 24,736.00 26,061.00 1,325.00 5.36% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -19,109.67 -17,129.62 -19,260.74 -17,476.00 -18,801.00 -1,325.00 7.58% 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 17,201.83 16,546.00 18,801.00 2,255.00 13.63% Total Expense: 20,192.58 18,829.76 17,201.83 16,546.00 18,801.00 2,255.00 13.63% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -13,578.40 -12,215.58 -13,681.57 -9,897.00 -12,152.00 -2,255.00 22.78% 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 8,637.02 9,414.00 11,029.00 1,615.00 17.16% Total Expense: 7,151.26 10,397.21 8,637.02 9,414.00 11,029.00 1,615.00 17.16% Total Fund: 539 - STARN ESTATES - LLD: 497.56 -2,748.39 -4,343.04 -1,725.00 -3,340.00 -1,615.00 93.62% Fund: 540 - STERLING GLEN 3 - LLD
Revenue
3455 - STERLING GLEN 3 24,245.00 25,972.45 14,469.29 29,882.00 30,717.00 835.00 2.79% Total Revenue: 24,245.00 25,972.45 14,469.29 29,882.00 30,717.00 835.00 2.79% Expense
3455 - STERLING GLEN 3 18,239.12 26,983.16 30,464.60 28,967.75 38,042.00 9,074.25 31.33% Total Expense: 18,239.12 26,983.16 30,464.60 28,967.75 38,042.00 9,074.25 31.33% Total Fund: 540 - STERLING GLEN 3 - LLD: 6,005.88 -1,010.71 -15,995.31 914.25 -7,325.00 -8,239.25 -901.20% Budget Comparison Report
6/18/2025 1:59:34 PM Page 65 of 70
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
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 14,091.79 15,778.00 18,005.00 2,227.00 14.11% Total Expense: 11,236.02 15,938.89 14,091.79 15,778.00 18,005.00 2,227.00 14.11% Total Fund: 541 - SUNGLOW - LLD: -1,866.36 -6,303.33 -9,146.05 -6,099.00 -8,326.00 -2,227.00 36.51% 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 7,674.35 7,848.00 9,428.00 1,580.00 20.13% Total Expense: 9,006.65 8,500.62 7,674.35 7,848.00 9,428.00 1,580.00 20.13% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -3,243.25 -2,574.62 -4,584.95 -1,886.00 -3,466.00 -1,580.00 83.78% Fund: 543 - EUCLID SOUTH LLD
Revenue
3470 - EUCLID SOUTH 18,916.88 19,838.72 9,794.72 19,878.00 20,412.00 534.00 2.69% Total Revenue: 18,916.88 19,838.72 9,794.72 19,878.00 20,412.00 534.00 2.69% Expense
3470 - EUCLID SOUTH 4,012.16 11,829.94 13,835.58 13,526.75 12,870.00 -656.75 -4.86% Total Expense: 4,012.16 11,829.94 13,835.58 13,526.75 12,870.00 -656.75 -4.86% Total Fund: 543 - EUCLID SOUTH LLD: 14,904.72 8,008.78 -4,040.86 6,351.25 7,542.00 1,190.75 18.75% Fund: 544 - EUCLID NORTH LLD
Revenue
3475 - EUCLID NORTH 15,520.00 15,831.20 8,095.00 16,190.00 16,625.00 435.00 2.69% Total Revenue: 15,520.00 15,831.20 8,095.00 16,190.00 16,625.00 435.00 2.69% Expense
3470 - EUCLID SOUTH 230.73 9,454.40 8,284.10 7,341.00 10,340.00 2,999.00 40.85% Total Expense: 230.73 9,454.40 8,284.10 7,341.00 10,340.00 2,999.00 40.85% Total Fund: 544 - EUCLID NORTH LLD: 15,289.27 6,376.80 -189.10 8,849.00 6,285.00 -2,564.00 -28.98% Budget Comparison Report
6/18/2025 1:59:34 PM Page 66 of 70
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
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 8,252.10 8,252.00 -0.10 0.00% Total Revenue: 7,574.87 8,088.46 4,607.05 8,252.10 8,252.00 -0.10 0.00% Expense
3505 - CENTRAL HUGHSON 2 8,542.07 14,349.51 12,725.19 15,768.00 20,301.00 4,533.00 28.75% Total Expense: 8,542.07 14,349.51 12,725.19 15,768.00 20,301.00 4,533.00 28.75% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: -967.20 -6,261.05 -8,118.14 -7,515.90 -12,049.00 -4,533.10 60.31% Fund: 551 - FEATHERS GLEN - BAD
Revenue
3510 - FEATHERS GLEN 12,566.60 13,118.48 7,753.33 15,146.00 15,553.00 407.00 2.69% Total Revenue: 12,566.60 13,118.48 7,753.33 15,146.00 15,553.00 407.00 2.69% Expense
3510 - FEATHERS GLEN 14,755.73 14,474.64 14,338.35 14,403.00 19,921.00 5,518.00 38.31% Total Expense: 14,755.73 14,474.64 14,338.35 14,403.00 19,921.00 5,518.00 38.31% Total Fund: 551 - FEATHERS GLEN - BAD: -2,189.13 -1,356.16 -6,585.02 743.00 -4,368.00 -5,111.00 -687.89% 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 13,862.28 20,922.00 26,182.00 5,260.00 25.14% Total Expense: 16,609.84 13,553.10 13,862.28 20,922.00 26,182.00 5,260.00 25.14% Total Fund: 552 - FONTANA RANCH NORTH BAD: 7,006.96 10,840.50 -14.76 3,786.00 -1,474.00 -5,260.00 -138.93% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue
3520 - FONTANA RANCH SOUTH 14,977.46 16,695.48 9,773.74 17,641.00 18,659.00 1,018.00 5.77% Total Revenue: 14,977.46 16,695.48 9,773.74 17,641.00 18,659.00 1,018.00 5.77% Expense
3520 - FONTANA RANCH SOUTH 14,325.90 18,017.62 16,392.21 17,454.00 21,168.00 3,714.00 21.28% Total Expense: 14,325.90 18,017.62 16,392.21 17,454.00 21,168.00 3,714.00 21.28% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: 651.56 -1,322.14 -6,618.47 187.00 -2,509.00 -2,696.00 -1,441.71% Budget Comparison Report
6/18/2025 1:59:34 PM Page 67 of 70
Departmen…
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
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 20,630.00 21,818.00 1,188.00 5.76% Total Revenue: 17,173.85 18,464.40 9,974.71 20,630.00 21,818.00 1,188.00 5.76% Expense
3525 - STERLING GLEN 3 11,255.92 12,390.85 10,980.53 22,063.00 26,059.00 3,996.00 18.11% Total Expense: 11,255.92 12,390.85 10,980.53 22,063.00 26,059.00 3,996.00 18.11% Total Fund: 554 - STERLING GLEN 3 - BAD: 5,917.93 6,073.55 -1,005.82 -1,433.00 -4,241.00 -2,808.00 195.95% Fund: 555 - EUCLID SOUTH - BAD
Revenue
3470 - EUCLID SOUTH 19,710.38 20,298.26 10,021.16 20,337.00 20,881.00 544.00 2.67% Total Revenue: 19,710.38 20,298.26 10,021.16 20,337.00 20,881.00 544.00 2.67% Expense
3470 - EUCLID SOUTH 1,748.07 7,129.08 7,064.27 11,444.00 13,931.00 2,487.00 21.73% Total Expense: 1,748.07 7,129.08 7,064.27 11,444.00 13,931.00 2,487.00 21.73% Total Fund: 555 - EUCLID SOUTH - BAD: 17,962.31 13,169.18 2,956.89 8,893.00 6,950.00 -1,943.00 -21.85% Fund: 556 - EUCLID NORTH -BAD
Revenue
3475 - EUCLID NORTH 13,170.00 13,443.92 6,877.00 13,754.00 14,124.00 370.00 2.69% Total Revenue: 13,170.00 13,443.92 6,877.00 13,754.00 14,124.00 370.00 2.69% Expense
3470 - EUCLID SOUTH 0.00 4,883.16 5,013.18 7,918.00 10,053.00 2,135.00 26.96% Total Expense: 0.00 4,883.16 5,013.18 7,918.00 10,053.00 2,135.00 26.96% Total Fund: 556 - EUCLID NORTH -BAD: 13,170.00 8,560.76 1,863.82 5,836.00 4,071.00 -1,765.00 -30.24% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue
3605 - PROVINCE PLACE 19,198.95 24,661.61 14,365.20 27,209.52 27,210.00 0.48 0.00% Total Revenue: 19,198.95 24,661.61 14,365.20 27,209.52 27,210.00 0.48 0.00% Expense
3605 - PROVINCE PLACE 10,525.56 6,308.75 2,858.47 26,084.00 26,162.00 78.00 0.30% Total Expense: 10,525.56 6,308.75 2,858.47 26,084.00 26,162.00 78.00 0.30% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 8,673.39 18,352.86 11,506.73 1,125.52 1,048.00 -77.52 -6.89% Budget Comparison Report
6/18/2025 1:59:34 PM Page 68 of 70
Departmen…
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
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 53,033.00 9,066.00 20.62% Total Revenue: 0.00 0.00 15,646.57 43,967.00 53,033.00 9,066.00 20.62% Expense
3610 - PARKWOOD CFD 0.00 0.00 6,665.96 34,767.00 47,899.00 13,132.00 37.77% Total Expense: 0.00 0.00 6,665.96 34,767.00 47,899.00 13,132.00 37.77% Total Fund: 561 - PARKWOOD CFD: 0.00 0.00 8,980.61 9,200.00 5,134.00 -4,066.00 -44.20% Report Total: 7,331,637.50 3,124,257.25 3,633,745.08 122,463.33 -2,218,357.40 -2,340,820.73 -1,911.45% Budget Comparison Report
6/18/2025 1:59:34 PM Page 69 of 70
Fund Summary
Fund
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100 - GENERAL FUND 66,966.13 623,807.92 618,670.17 328,363.40 257,985.00 -70,378.40 -21.43% 105 - GENERAL FUND CONTINGENCY RESE… 125,571.80 63,689.85 80,322.29 104,277.00 71,067.00 -33,210.00 -31.85% 110 - FIXED ASSETS 0.00 12,426.00 0.00 0.00 0.00 0.00 0.00% 210 - SEWER 324,848.79 246,567.13 563,354.45 26,854.35 -268,702.15 -295,556.50 -1,100.59% 215 - SEWER FIXED ASSET REPLACEMENT -1,440,610.79 -815,183.61 107,383.24 -525,623.73 -683,183.73 -157,560.00 29.98% 220 - SEWER CAPACITY FEE 460,139.66 573,519.38 796,505.42 803,639.00 849,639.00 46,000.00 5.72% 225 - WWTP EXPANSION 464,809.07 527,723.44 367,066.25 510,142.15 515,133.48 4,991.33 0.98% 240 - WATER 3,161,820.93 132,008.26 530,845.28 252,986.10 -210,508.00 -463,494.10 -183.21% 245 - WATER TCP123 967,469.95 961,683.36 -3,543.79 -3,000.00 -3,015,000.00 -3,012,000.00100,400.00% 250 - WATER CAPACITY FEE 165,268.00 482,754.00 586,755.67 574,520.00 649,520.00 75,000.00 13.05% 255 - WATER FIXED ASSET REPLACEMENT 2,120,704.86 190,062.14 -96,377.60 -369,368.00 -134,530.00 234,838.00 -63.58% 270 - COMMUNITY/SENIOR CENTER -263,038.44 210,235.26 4,413.54 -107,825.00 -1,614.00 106,211.00 -98.50% 280 - USF COMMUNITY CENTER -3,320.85 -10,861.18 -8,422.32 -12,453.00 -12,771.00 -318.00 2.55% 310 - GARBAGE -8,142.30 11,088.08 193,968.92 60,225.00 36,025.00 -24,200.00 -40.18% 320 - GAS TAX 2103 57,656.61 28,780.29 -72,103.81 -226,407.00 -140,462.00 85,945.00 -37.96% 321 - GAS TAX 2105 19,093.08 21,819.32 -80,132.25 -93,133.00 -77,427.00 15,706.00 -16.86% 322 - GAS TAX 2106 -18,467.53 -16,062.93 -8,685.38 -17,535.00 -19,345.00 -1,810.00 10.32% 323 - GAS TAX 2107 10,404.00 22,937.96 18,277.81 23,187.00 24,955.00 1,768.00 7.62% 324 - GAS TAX 2107.5 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% 325 - MEASURE L SALES TAX - ROADS 485,162.79 95,623.97 -501,339.28 -429,750.00 -332,936.00 96,814.00 -22.53% 326 - SB 1-ROADS MAINTENANCE REHABIL… 86,252.57 118,248.75 134,079.00 28,351.00 -3,967.00 -32,318.00 -113.99% 370 - COMMUNITY ENHANCEMENT DEV I… 30,433.68 104,085.00 126,932.38 70,540.00 -25,489.00 -96,029.00 -136.13% 371 - TRENCH CUT FUND 0.00 0.00 0.00 222,093.00 0.00 -222,093.00 -100.00% 372 - IT RESERVE 4,236.07 -680.15 -71,660.73 -79,840.00 -9,840.00 70,000.00 -87.68% 374 - DIABILITY ACCESS AND EDUCATION 1,077.30 1,121.76 1,409.04 1,200.00 1,400.00 200.00 16.67% 380 - CORONAVIRUS LOCAL FISCAL RECOV… 0.00 0.00 -184,405.20 -414,578.00 0.00 414,578.00 -100.00% 383 - VEHICLE ABATEMENT 22,316.09 13,918.29 -10,375.37 0.00 -50,000.00 -50,000.00 0.00% 384 - SUPPLEMENTAL LAW ENFORCEMENT… 145,738.97 25,661.14 46,423.98 22,350.00 0.00 -22,350.00 -100.00% 392 - 94-STBG-799 HOUSING REHAB 1,231.81 -231.58 413.61 1,475.00 600.00 -875.00 -59.32% 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 146.86 313.78 257.17 260.00 260.00 0.00 0.00% 420 - TRANPORTATION STREET PROJECTS 967.89 1,493.69 0.00 1,500.00 0.00 -1,500.00 -100.00% 425 - PUBLIC WORKS STREET PROJECTS - … -14,572.50 20,730.41 -9,917.94 19,296.00 0.00 -19,296.00 -100.00% 450 - STORM DRAIN DEV IMPACT FEE 64,593.59 -33,151.12 209,489.79 51,100.00 51,300.00 200.00 0.39% 451 - PUBLIC FACIILITY DEV IMPACT FEE 97,327.46 177,541.27 221,838.62 13,972.00 -30,028.00 -44,000.00 -314.92% 452 - PUBLIC FACILITY STREETS DEV IMPA… 123,030.00 120,908.50 160,357.00 -451,810.00 140,000.00 591,810.00 -130.99% 453 - PARK DEV IMPACT FEE -217,451.06 -778,155.85 1,600.00 179,136.00 184,136.00 5,000.00 2.79% 454 - PARKLAND IN LIEU 60,200.00 -39,053.85 2,776.40 -62,209.00 2,791.00 65,000.00 -104.49% Budget Comparison Report
6/18/2025 1:59:34 PM Page 70 of 70
Fund
2022-2023
Total Activity
2023-2024
Total Activity
2024-2025
YTD Activity
Through Jun
2024-2025

MID YEAR
2025-2026
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
520 - RDA SUCCESSOR AGENCY 167,253.27 639.42 32,870.55 67,399.00 90,302.00 22,903.00 33.98% 530 - BRITTANY WOODS- LLD -4,052.67 -7,347.22 -9,917.69 -6,871.00 -10,031.00 -3,160.00 45.99% 531 - CENTRAL HUGHSON 2- LLD 3,360.88 -2,984.81 -11,929.33 -4,997.31 -11,162.00 -6,164.69 123.36% 532 - FEATHERS GLEN LLD -4,766.40 -9,899.35 -21,683.98 -8,600.00 -18,098.00 -9,498.00 110.44% 533 - FONTANA RANCH NORTH- LLD 7,112.65 6,149.37 -8,560.99 3,818.25 -519.00 -4,337.25 -113.59% 534 - FONTANA RANCH SOUTH- LLD 3,689.91 5,809.42 -1,144.86 7,235.00 6,034.00 -1,201.00 -16.60% 535 - RHAPSODY I - LLD -853.63 -2,564.15 -4,959.26 -2,447.00 -3,904.00 -1,457.00 59.54% 536 - RHAPSODY 2- LLD 7,903.43 6,119.46 -79.94 8,324.00 6,033.00 -2,291.00 -27.52% 537 - SANTA FE ESTATES 1 - LLD -19,109.67 -17,129.62 -19,260.74 -17,476.00 -18,801.00 -1,325.00 7.58% 538 - SANTA FE ESTATES 2 - LLD -13,578.40 -12,215.58 -13,681.57 -9,897.00 -12,152.00 -2,255.00 22.78% 539 - STARN ESTATES - LLD 497.56 -2,748.39 -4,343.04 -1,725.00 -3,340.00 -1,615.00 93.62% 540 - STERLING GLEN 3 - LLD 6,005.88 -1,010.71 -15,995.31 914.25 -7,325.00 -8,239.25 -901.20% 541 - SUNGLOW - LLD -1,866.36 -6,303.33 -9,146.05 -6,099.00 -8,326.00 -2,227.00 36.51% 542 - WALNUT HAVEN 3 - LLD -3,243.25 -2,574.62 -4,584.95 -1,886.00 -3,466.00 -1,580.00 83.78% 543 - EUCLID SOUTH LLD 14,904.72 8,008.78 -4,040.86 6,351.25 7,542.00 1,190.75 18.75% 544 - EUCLID NORTH LLD 15,289.27 6,376.80 -189.10 8,849.00 6,285.00 -2,564.00 -28.98% 550 - CENTRAL HUGHSON 2 - BAD -967.20 -6,261.05 -8,118.14 -7,515.90 -12,049.00 -4,533.10 60.31% 551 - FEATHERS GLEN - BAD -2,189.13 -1,356.16 -6,585.02 743.00 -4,368.00 -5,111.00 -687.89% 552 - FONTANA RANCH NORTH BAD 7,006.96 10,840.50 -14.76 3,786.00 -1,474.00 -5,260.00 -138.93% 553 - FONTANA RANCH SOUTH - BAD 651.56 -1,322.14 -6,618.47 187.00 -2,509.00 -2,696.00 -1,441.71% 554 - STERLING GLEN 3 - BAD 5,917.93 6,073.55 -1,005.82 -1,433.00 -4,241.00 -2,808.00 195.95% 555 - EUCLID SOUTH - BAD 17,962.31 13,169.18 2,956.89 8,893.00 6,950.00 -1,943.00 -21.85% 556 - EUCLID NORTH -BAD 13,170.00 8,560.76 1,863.82 5,836.00 4,071.00 -1,765.00 -30.24% 560 - PROVINCE PLACE COMMUNITY FACIL… 8,673.39 18,352.86 11,506.73 1,125.52 1,048.00 -77.52 -6.89% 561 - PARKWOOD CFD 0.00 0.00 8,980.61 9,200.00 5,134.00 -4,066.00 -44.20% Report Total: 7,331,637.50 3,124,257.25 3,633,745.08 122,463.33 -2,218,357.40 -2,340,820.73 -1,911.45%

Hughson City CouncilJune 23, 2025

Hughson City Council
June 23, 2025