Agenda packet — Hughson City Council, February 23, 2026

City Council Agenda February 23, 2026
1 AMERICANS WITH DISABILITIES ACT/CALIFORNIA BROWN ACT

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

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

City of Hughson

CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street Hughson, California MONDAY, FEBRUARY 23, 2026 - 6:00 P.M.

CALL TO ORDER: Mayor George Carr
ROLL CALL: Mayor George Carr
Mayor Pro Tem Randy Crooker
Councilmember Julie Ann Strain
Councilmember Alan McFadon
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

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City Council Agenda February 23, 2026
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: Approve the Minutes of the Regular Meeting of February 9, 2026.

3.2: Approve of the Warrants.

3.3: Reject the sole bid received for the Well 8 Rehabilitation Project and Authorize staff to readvertise the project at a later date with revised bid documents, if necessary.

4. UNFINISHED BUSINESS:

4.1: Receive the All-Way Stop Warrant Analysis for the Euclid and Whitmore Avenue Intersection.

5. PUBLIC HEARING:

5.1: Receive an AB 2561 Presentation on Hughson’s Vacancies, Recruitment and Retention for 2025.

6. NEW BUSINESS:

6.1: Consider the Request for Live Music and Consumption of Alcohol at the Taste of Hughson Event on March 28, 2026.

6.2: Adopt Resolution No. 2026-05, approving Mid-Year Budget Adjustments to the Operating Budget for Fiscal Year 2025-2026.

7. CORRESPONDENCE: None.

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City Council Agenda February 23, 2026
3 8. COMMENTS:

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

8.1: Staff Reports and Comments:

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

8.2: Council Comments:

9. CLOSED SESSION: None.

10. ADJOURNMENT:

The next City Council meeting is scheduled for March 9, 2026, at 6:00 pm.

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

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

UPCOMING EVENTS:

March 9 • City Council Meeting, YouTube Live Stream/City Council Chambers, 6:00PM March 10 • Parks, Recreation and Entertainment Commission Meeting, City Council Chambers, 6:00PM
March 17 • Planning Commission Meeting, City Council Chambers, 6:00PM

AFFIDAVIT OF POSTING
Date: February 20, 2026 Time: 3:30 PM
Name: Sarah Chavarin Title: Accounting Manager

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City Council Agenda February 23, 2026
4 March 23 • Economic Development Committee Meeting, City Hall, 4:30PM March 23 • City Council Meeting, YouTube Live Stream/City Council Chambers, 6:00PM

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City Council Minutes February 9, 2026
1 CITY COUNCIL AGENDA ITEM NO. 3.1
SECTION 3: CONSENT CALENDAR
Meeting Date: February 23, 2026
Subject: Approval of the City Council Minutes
Presented By: Dominique Romo, City Manager
Approved By:
____________________________
City Manager
______________________________________________________________________________ Recommended Council Action:

Approve the Minutes of the Regular Meeting of February 9, 2026.

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City Council Minutes February 9, 2026
2 MINUTES
City of Hughson

CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street Hughson, California MONDAY, FEBRUARY 9, 2026
*Closed Session - 5:00 P.M.*
*Regularly Scheduled Meeting - 6:00 P.M*

0. CLOSED SESSION:

City Council went into Closed Session at 5:03PM to discuss the following:

0.1: CONFERENCE WITH LEGAL COUNSEL-ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (2) or (3) of subdivision (d) of Section 54956.9: one case
The City Council returned from Closed Session at 6:11pm. City Attorney Andy Pinasco reported out that three members of the Council were present, and that two members were recused (Mayor George Carr and Councilmember Susana Vasquez). The report was that there was an investigation and the investigation has concluded. The City Council has directed legal counsel to revise the City’s existing Code of Conduct based on the outcome of the investigation. The purpose of this revision is to identify deficiencies and implement any measures to avoid similar Council issues going forward.

CALL TO ORDER: Mayor George Carr
ROLL CALL:

Present: Mayor George Carr
Mayor Pro Tem Randy Crooker
Councilmember Julie Ann Strain
Councilmember Alan McFadon
Councilmember Susana Vasquez
Staff Present: Dominique Romo, City Manager

HUGHSON CITY COUNCIL

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City Council Minutes February 9, 2026
3 Andy Pinasco, City Attorney
Kim Weimer, Director of Finance and Admin Services
Brock Dias, Chief of Police

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

Milt Triweiler spoke on the need for Ag and Farmland Preservation in Stanislaus County and the Central Valley.

2. PRESENTATIONS: None.

3. CONSENT CALENDAR:

3.1: Approve the Minutes of the Regular Meeting of January 12, 2025.

3.2: Approve of the Warrants.

3.3: Adopt Resolution No. 2026-03, Waiving Yard Sale Application/Permit Fees for the CityWide Yard Sale scheduled for March 20–22, 2026.

MCFADON/STRAIN 5-0 motion passed unanimously to approve the Consent Calendar as presented.

4. UNFINISHED BUSINESS:

4.1: Receive the All-Way Stop Warrant Analysis for the Euclid Avenue and Fox Road Intersection.

There was no action on this item.

5. PUBLIC HEARING: None.

6. NEW BUSINESS:

6.1: Discuss and Provide Direction on the Proposed Land Use Plan for the City’s General Plan Update.

City Manager Romo presented the staff report and introduced Perry Banner with DeNovo Planning, who provided a presentation on the Proposed Land Use Plan.

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City Council Minutes February 9, 2026
4 Councilmember Vasquez expressed concern about the City’s continued development and the State compliance issues related to the elevated levels of Arsenic in the water system over several years.

CARR/STRAIN 4-1 (VASQUEZ – Nay) motion passed to approve the Land Use Plan as presented.

6.2: Adopt Resolution No. 2026-04, Approving the Access Agreement with the West Turlock Subbasin GSA for Installation and Monitoring of a Groundwater Well on City property and Authorize the City Manager to execute the Agreement, Record it with the Stanislaus County Assessor’s Office, and Execute the Stanislaus County Permit Applications needed for the Construction of the Monitoring Well.

City Manager Romo presented the staff report on this matter and staff with TID were in the audience to answer any questions as needed.

VASQUEZ/CROOKER 5-0 motion passed unanimously to Adopt Resolution No. 2026-04.

6.3: Approve Engagement of Grant Management Associates (GMA) to provide Grant Research Services for the Public Safety/Civic Center Project in an amount not to exceed $1,800.

City Manager Romo presented the staff report
MCFADON/VASQUEZ 5-0 motion passed unanimously to Approve Engagement of Grant Management Associates (GMA) as presented.

7. CORRESPONDENCE: None.

8. COMMENTS:

8.1: Staff Reports and Comments:

City Manager Romo provided updates on her attendance at Oakdale’s State of the City Address, the monthly Leadership Breakfast, meetings with StanCOG, and the status of St. Anthony’s Catholic Church annexation project.

Director of Finance Weimer updated the Council on the Measure L Audit and the Mid‑Year Budget.

Chief Dias, Police Services, presented the January law enforcement activity report. He also addressed a recent press release from the Sheriff’s Office regarding the investigation into sexual assault allegations made against Mayor Carr, clarifying that while the allegation was fully investigated, the evidentiary and legal thresholds required under California law for criminal charges were not met. He responded to questions from the Council on this matter.

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City Council Minutes February 9, 2026
5 8.2: Council Comments:

Councilmember McFadon reported on his attendance at the CAL Cities Conference in Sacramento and announced his appointment to the Public Safety Committee. He also attended the Historical Society meeting.

Councilmember Vasquez reported on her attendance at the CAL Cities Conference and thanked Chief Dias for the opportunity to tour a residence recently addressed by the Sheriff’s Office for marijuana cultivation. She also commented on the allegations made against Mayor Carr.

Councilmember Strain reported on her attendance at the CAL Cities Conference and the Leadership Breakfast. She then read a prepared statement regarding the Council’s actions in response to the allegations made against Mayor Carr, including the hiring of an outside investigator to follow up on the matter.

Mayor Carr reported on his attendance at the FFA Dinner and the Leadership Breakfast.

9. CLOSED SESSION: None.

10. ADJOURNMENT:

STRAIN/MCFADON 5-0 motion passed to adjourn the meeting at 7:38 PM.

APPROVED:
_____________________
GEORGE CARR, Mayor

ATTEST:
______________________________
DOMINIQUE ROMO, City Manager

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Meeting Date: February 23, 2026
Subject: Approval of Warrants Register
Presented By: Kim Weimer, Director of Finance
Approved By: _________________________
City Manager
Recommended Council Action:

Approve the Warrants Register as presented.

Background and Overview:

The warrants register presented to the City Council is a listing of all expenditures paid from February 3, 2026, through February 17, 2026.

Fiscal Impact:

There are reductions in various funds for payment of expenses.

CITY COUNCIL AGENDA ITEM NO. 3.2
SECTION 3: CONSENT CALENDAR

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2/17/2026 5:06:53 PM Page 1 of 4
Check Report
Hughson By Check Number
Date Range: 02/03/2026 - 02/17/2026
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
00032 AFLAC 02/06/2026 Regular 0.00 205.90 60491
907109 Invoice 02/06/2026 AFLAC 0.00 205.90
01928 Alan McFadon 02/06/2026 Regular 0.00 801.36 60492 INV0015253 Invoice 02/05/2026 League of CA Cities Reimbursement 0.00 801.36 00049 ALLIED ADMINISTRATORS 02/06/2026 Regular 0.00 2,418.36 60493 INV0015252 Invoice 03/01/2026 DELTA DENTAL- March 0.00 2,418.36 00109 BADGER METER, INC 02/06/2026 Regular 0.00 3,497.03 60494 80223482 Invoice 01/29/2026 badger meter Blanket PO 0.00 3,497.03 00310 CLARK'S PEST CONTROL 02/06/2026 Regular 0.00 450.00 60495 38912035 Invoice 02/03/2026 PEST CONTROL 0.00 143.00
38912166 Invoice 02/03/2026 PEST CONTROL 0.00 88.00
39004594 Invoice 01/27/2026 WWTP pest control Blanket PO 0.00 219.00 01538 Colonial Life 02/06/2026 Regular 0.00 190.98 60496 5405907-0101478 Invoice 02/05/2026 Colonial Life - January 0.00 190.98 02106 Environmental.com LLC 02/06/2026 Regular 0.00 275.00 60497 9123-26086 Invoice 01/21/2026 enviromental lab 0.00 205.00 9123-26176 Invoice 01/21/2026 enviromental lab 0.00 70.00 00475 FGL ENVIRONMENTAL 02/06/2026 Regular 0.00 640.00 60498 3015165 Invoice 01/21/2026 DW FGL Blanket PO 0.00 134.00 556648A Invoice 10/31/2025 DW FGL Blanket PO 0.00 97.00 630528A Invoice 01/28/2026 WW FGL Blanket PO 0.00 238.00 630529A Invoice 01/28/2026 WW FGL Blanket PO 0.00 100.00 630533A Invoice 01/27/2026 DW FGL Blanket PO 0.00 71.00 00498 FRANTZ WHOLESALE NURSERY 02/06/2026 Regular 0.00 28.32 60499 646909 Invoice 01/09/2026 tree tie 0.00 28.32
02072 GoTo Technologies USA, LLC 02/06/2026 Regular 0.00 467.07 60500 IN95AA1766909 Invoice 02/01/2026 Phones - January 0.00 30.39 IN95AA1771089 Invoice 02/06/2026 Phones - February 0.00 436.68 00627 HUGHSON NAPA AUTO & TRUCK 02/06/2026 Regular 0.00 223.13 60501 420135 Invoice 01/09/2026 Napa Blanket PO PW 0.00 4.68
420290 Invoice 01/12/2026 Napa Fleet Blanket PO 0.00 14.01 420323 Invoice 01/13/2026 Napa Blanket PO PW 0.00 2.46
420798 Invoice 01/21/2026 Napa Blanket PO PW 0.00 23.15 420857 Invoice 01/22/2026 Napa Blanket PO PW 0.00 12.39 420861 Invoice 01/22/2026 Napa Blanket PO PW 0.00 74.38 421212 Invoice 01/28/2026 Napa Fleet Blanket PO 0.00 92.06 02032 James Mejia 02/06/2026 Regular 0.00 273.00 60502
INV0015257 Invoice 02/02/2026 Water treatment plant operation enrollm… 0.00 100.00 INV0015258 Invoice 02/02/2026 Wasterwater Operator Cert. Application 0.00 173.00 01398 Jose Vasquez 02/06/2026 Regular 0.00 55.00 60503
INV0015255 Invoice 02/05/2026 Treatment 1 renewal 0.00 55.00 01867 KIM WEIMER 02/06/2026 Regular 0.00 100.00 60504
INV0015259 Invoice 02/05/2026 Municipal Revenues Sources Handbook 0.00 100.00

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Check Report Date Range: 02/03/2026 - 02/17/2026
2/17/2026 5:06:53 PM Page 2 of 4
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 00776 MO-CAL OFFICE EQUIPMENT 02/06/2026 Regular 0.00 305.34 60505 AR1369091 Invoice 01/20/2026 Copies - 12/18/26 - 1/17/26 0.00 152.67 AR1369314 Invoice 02/06/2026 Copies- 1/18/26 - 2/17/26 0.00 152.67 01884 PACIFIC STORAGE COMPANY 02/06/2026 Regular 0.00 296.85 60506 2230721 Invoice 01/31/2026 RECORDS STORAGE- JANUARY 0.00 296.85 00879 PG & E 02/06/2026 Regular 0.00 1,532.91 60507
INV0015254 Invoice 02/05/2026 UTILITIES 0.00 1,532.91
02097 REV Capital 02/06/2026 Regular 0.00 3,502.07 60508 157 Invoice 01/26/2026 Extra Help - PW 1.24.2026 0.00 1,542.87 166 Invoice 02/03/2026 Extra Help - PW 1.31.2026 0.00 1,959.20 00983 SAUNDERS A/C & HEATING 02/06/2026 Regular 0.00 1,028.79 60509 D316 Invoice 02/05/2026 ac repair WWTP aerator electric room 0.00 1,028.79 01000 SEEGER'S 02/06/2026 Regular 0.00 266.45 60510
8834052 Invoice 01/27/2026 Business License Paper 0.00 266.45 01009 SHRED-IT USA LLC 02/06/2026 Regular 0.00 221.22 60511 8013385301 Invoice 02/05/2026 Shredding 0.00 221.22
02105 SiteOne Landscape Supply Holding, LLC 02/06/2026 Regular 0.00 1,856.07 60512 162017806-001 Invoice 01/21/2026 siteone irrigation blanket 0.00 1,856.07 01049 STANISLAUS COUNTY 02/06/2026 Regular 0.00 101,316.60 60513 INV0015256 Invoice 02/05/2026 County Public Facilities Fees - 10/1/25-12/… 0.00 101,316.60 02119 Stump Construction & Manufacturing, Inc 02/06/2026 Regular 0.00 1,638.72 60514 9010 Invoice 01/14/2026 anoxic bracket 0.00 1,638.72
01638 U.S. Bank National Association 02/06/2026 Regular 0.00 357.52 60515 574329173 Invoice 02/06/2026 Printers 0.00 357.52
01171 URBAN FUTURES INCORP 02/06/2026 Regular 0.00 2,000.00 60516 0922-021 Invoice 02/02/2026 FY23-24 ADJ & FY26-27 ROPS Submission 0.00 2,000.00 01264 VERIZON WIRELESS 02/06/2026 Regular 0.00 76.02 60517 6134375272 Invoice 02/05/2026 TABLETS FOR SCADA 0.00 76.02 01192 VISION SERVICE PLAN 02/06/2026 Regular 0.00 642.10 60518 824479183 Invoice 02/05/2026 MEDICAL INSURANCE WITHHELD- February 0.00 642.10 01603 Amazon Capital Services, Inc. 02/11/2026 Regular 0.00 59.73 60522 199R-TQ9F-C7LR Credit Memo 02/05/2026 Jacket 0.00 -156.41 1K3T-TYDK-KL73 Invoice 02/10/2026 Office Supplies- COFFEE 0.00 19.56 1PPM-6NF3-M6TV Invoice 02/05/2026 Office Supplies- heater and power cord 0.00 40.17 1WQ9-TYFT-CLQX Invoice 11/25/2025 Jacket 0.00 156.41
02104 Autrey's Sweeping LLC 02/11/2026 Regular 0.00 2,700.00 60523 48854 Invoice 02/10/2026 Sweeping - January 0.00 2,700.00 00284 CHARTER COMMUNICATION 02/11/2026 Regular 0.00 157.47 60524 170063901020126 Invoice 02/10/2026 IP ADDRESS- PINE ST 0.00 157.47 00305 CITY OF HUGHSON 02/11/2026 Regular 0.00 2,605.52 60525 INV0015305 Invoice 02/10/2026 LLDS & STARN PARK 0.00 2,605.52 01340 DIVISION OF THE STATE ARCHITECT 02/11/2026 Regular 0.00 77.60 60526 INV0015308 Invoice 02/11/2026 Disability Access & Education Fee 4th Qtr … 0.00 77.60 00464 EZ NETWORK SYSTEMS, INC. 02/11/2026 Regular 0.00 606.98 60527 47176 Invoice 01/23/2026 General Services 0.00 606.98
02103 FBD Vanguard Construction Inc. 02/11/2026 Regular 0.00 26,642.93 60528

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Check Report Date Range: 02/03/2026 - 02/17/2026
2/17/2026 5:06:53 PM Page 3 of 4
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0015307 Invoice 02/11/2026 2025 Ramp Replacement - retention 0.00 26,642.93 01612 GreatAmerica Financial Svcs. 02/11/2026 Regular 0.00 358.92 60529 41152414 Invoice 02/11/2026 LEASE 0.00 358.92
00659 J.B. Anderson Land Use Planning 02/11/2026 Regular 0.00 174.00 60530 639 Invoice 02/10/2026 General Planning Services - January 0.00 174.00 01596 JHC LLC 02/11/2026 Regular 0.00 1,072.12 60531
26-OWR4-H-0010 Invoice 02/11/2026 SB1383- Related Expenses 0.00 1,072.12 00855 OPERATING ENGINEERS LOCAL 02/11/2026 Regular 0.00 544.00 60532 2/2026 - 1 Invoice 02/10/2026 LOCAL UNION DUES #3 0.00 544.00 01009 SHRED-IT USA LLC 02/11/2026 Regular 0.00 332.58 60533 1000103386 Invoice 02/03/2026 Shredding 0.00 332.58
01159 UNITED PAVEMENT MAINTENANCE INC 02/11/2026 Regular 0.00 25,857.75 60534 INV0015306 Invoice 02/10/2026 2nd Street Resurfacing - Retention 0.00 25,857.75 01420 CALIFORNIA STATE DISBURSEMENT UNIT 02/17/2026 Regular 0.00 40.12 60535 INV0015292 Invoice 02/11/2026 INCOME WITHHOLDING FOR CHILD SUPP… 0.00 40.12 02120 Fresno Truck Center 02/17/2026 Regular 0.00 698.62 60536 INV0015309 Invoice 02/17/2026 Vac-con repairs 0.00 698.62 Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code Payable Bank Summary
Bank Drafts
EFT's
43 0
0 0
0 0.00

0.00 0.00

0.00 0.00
43 0.00
Payment
186,594.15

0.00 0.00

0.00 0.00
186,594.15
Payable
Count
63 0
0 0
0 63

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Check Report Date Range: 02/03/2026 - 02/17/2026
2/17/2026 5:06:53 PM Page 4 of 4
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
43 0
0 0
0 0.00

0.00 0.00

0.00 0.00
43 0.00
186,594.15

0.00 0.00

0.00 0.00
186,594.15
63 0
0 0
0 63
Fund Name Period Amount
Fund Summary
999 POOLED CASH/CONSOLIDATED CASH 2/2026 186,594.15
186,594.15

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2/17/2026 5:07:54 PM Page 1 of 1
Refund Check Register
Hughson Refund Check Detail
UBPKT04495 - Refunds 01 UBPKT04493 Regular
Account Name Date Check # Amount Code Receipt Amount Type 13-0145-001 REFLOW, CHAR 2/9/2026 60519 36.65 36.65 Deposit 15-2610-003 LIU, MATTHEW AND KYLEE 2/9/2026 60520 122.89 122.89 Generated From Billing 16-2800-002 O'BRIEN, JACK 2/9/2026 60521 57.47 57.47 Generated From Billing Total Refunds: 3 Total Refunded Amount: 217.01
Revenue Code Summary
Revenue Code Amount
996 - UNAPPLIED CREDITS 217.01
Revenue Total: 217.01
General Ledger Distribution
Account Number Account Name Posting Amount IFT
Posting Date: 02/04/2026
Fund: 510 - WATER/SEWER DEPOSIT
510-10001 CLAIM ON CASH-WATER/SEWER DEPOSIT -217.01 Yes 510-11040 CUSTOMER CREDITS 217.01
510 Total: 0.00
Fund: 999 - POOLED CASH/CONSOLIDATED CASH
999-10010 CASH IN BANK-MONEY MARKET -217.01
999-20000 DUE TO OTHER FUNDS (POOLED CASH) 217.01 Yes
999 Total: 0.00
Distribution Total: 0.00

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Meeting Date: February 23, 2026
Subject: Rejection of bid for the Well 8 Rehabilitation Project Enclosures: Bid documents
Presented By: Carla C. Jauregui, Community Development Director Approved By: ____________________________
City Manager
Recommended Council Action:

Reject the sole bid received for the Well 8 Rehabilitation Project and Authorize staff to readvertise the project at a later date with revised bid documents, if necessary.

Background:

Well 8 is a critical component of the City’s municipal water system, providing treated groundwater for domestic use and fire protection.

In 2017, the State Water Resources Control Board established a Maximum Contaminant Level (MCL) of 5 parts per trillion (ppt) for 1,2,3-Trichloropropane (1,2,3-TCP), which has been detected in several of the City’s wells, including Well 8. To address regulatory compliance, the City completed a 1,2,3-TCP Mitigation Feasibility Study identifying granular activated carbon (GAC) treatment as the preferred removal method. The City subsequently initiated design and preparation of plans and specifications for improvements at the Well 8 Facility.

During project development and pre-bid review, additional deficiencies were identified at the facility, including well performance issues, electrical system deterioration, treatment system wear, corrosion, and backwash tank deficiencies. To ensure reliable long-term operation and protect the City’s investment, the project scope was expanded to include well rehabilitation and related infrastructure improvements in advance of GAC system installation.

Discussion:

The Well 8 Rehabilitation Project was publicly advertised, and bids were due by 2:00 p.m. on January 27, 2026. The City received one (1) bid from Living Water Industries LLC, DBA Living Water Well Drilling.

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

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Upon evaluation, staff determined that the bid amount of $260,000 significantly exceeded the engineer’s estimate of $100,000, and the anticipated budget for the Well Rehabilitation portion of the project. In the interest of fiscal responsibility and in accordance with applicable public bidding requirements, staff recommend rejection of the sole bid received.

Due to operational constraints, major rehabilitation work at Well 8 must be performed during the low water demand season (approximately October through May), as the well must remain available during peak demand months to ensure system reliability and fire protection capacity. Because peak demand season is approaching, rebidding the project immediately would not allow sufficient time to complete construction before seasonal operational limitations occur.

Accordingly, staff is requesting authorization to rebid the Well 8 Rehabilitation Project once peak water demand season has receded, and the work can be scheduled during the appropriate construction window. This approach will allow staff to reassess the bid documents as needed, promote competitive pricing, and ensure the work is completed within the proper seasonal timeframe to minimize impacts to the City’s water system operations.

The revised anticipated construction schedule is as follows:

Work Item Schedule Cost Estimate
A. Well Rehabilitation Oct 1, 2026 – Nov 15, 2026 $100,000 B. Electrical Systems Oct 15, 2026 – Dec 15, 2026 $250,000 C. Water Treatment Oct 15, 2026 – Jan 15, 2027 $300,000 D. Backwash Tank Oct 15, 2026 – Jan 15, 2027 $200,000
E. GAC System Jan 15, 2027 – Oct 1, 2027 $2,750,000
Total Project $3,600,000
Construction costs do not include engineering and administration.

Fiscal Impact:

Funding for the Well 8 Facility 1,2,3-TCP Improvement Project was established in 2022 through settlement proceeds specifically allocated for mitigation of 1,2,3-TCP contamination. The engineer’s estimates remain consistent and well within the available funding. Once the public bidding process is complete for each of the outlined portions of the overall project, staff will present bid results and contract award recommendations to City Council for approval prior to construction.

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Meeting Date: February 23, 2026
Subject: Intersections of Euclid Avenue and Whitmore Avenue Enclosures: Warrant Analysis for Euclid/Whitmore Intersection Presented By: Dominique Romo, City Manager
Approved By: ___________________________
City Manager
Recommended Council Action:

Receive the All-Way Stop Warrant Analysis for the Euclid Avenue and Whitmore Avenue Intersection.

Background and Overview:

At the October 27, 2025, Council meeting, the Council provided directions to staff to Conduct Traffic Studies and Engineering Reports regarding Potential Improvements at the Intersections of Fox Road & Euclid Avenue and Euclid Avenue & Whitmore Avenue. The Euclid and Fox intersection review was completed and received by Council at the February 9, 2026 meeting, where it was determined with a warrant analysis that an All-Way stop sign control was not warranted in accordance with the CA MUTCD requirements at the subject intersection.

The warrant analysis for the intersection of Euclid Avenue and Whitmore Avenue has made the same determination. In summary, the identified criteria for consideration of All-Way stop sign control are not met at the subject intersection. This includes the minimum volumes, crash data, the combined criteria, and other criteria considered.

No other action is needed.

CITY COUNCIL AGENDA ITEM NO. 4.1
SECTION 4: UNFINISHED BUSINESS

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MPBDESIGN, INC.

PO Box 1485, Graeagle, CA 96103
January 27, 2026
Mr. Rob Marler

MCR ENGINEERING, INC
RE: ALL-WAY STOP WARRANT ANALYSIS FOR THE EUCLID AVENUE / WHITMORE AVENUE

INTERSECTION, CITY OF HUGHSON
Dear Mr. Marler:

This letter summarizes MPB Design’s analysis regarding the installation of All-Way stop signs at the Euclid Avenue / Whitmore Avenue intersection in the City of Hughson. The installation of All-Way stop signs as an appropriate control measure at the intersection has been evaluated using 12-hour traffic counts conducted in January 2026 and on guidelines contained in Chapter 2, Section 2B.07 Multi-Way Stop Applications of the CA MUTCD.

The existing 4-way intersection is currently controlled by stop signs at the Euclid Avenue approaches to Whitmore Avenue. There are no marked crosswalks at the intersection. Euclid Avenue is a 2-lane roadway which extends south from Hatch Road on the east side of Hughson to Service Road, a distance of 2 miles.

The posted speed limit is 30 mph through the study area. Whitmore Avenue is a 2-lane east-west facility which extends through the City on the south side of town. The posted speed limit within the City is also 30 mph. Whitmore Avenue is stop sign controlled at 7th Street (0.5 miles to the west) and controlled by a traffic signal at Geer Road (0.25 miles to the east).

CA MUTCD Section 2B.07 Multi-Way Stop Applications is appended. Traffic counts conducted at the intersection are also attached and include A.M. and P.M. peak hour volumes and the 12-hour count summary. Identified criteria in Section 2B.07 of the CA MUTCD includes the following:

Minimum volumes:

1. The vehicular volume entering the intersection from the major street approaches averages at least 300 vehicles per hour for any 8 hours of an average day; and

2. The combined vehicular, pedestrian and bicycle volume entering the intersection from the minor street approaches averages at least 200 units per hour for the same 8 hours, with an average delay to minor street vehicular traffic of at least 30 seconds per vehicle during the highest hour.

This volume criteria is not satisfied. The highest hourly volume at the Whitmore Avenue approaches is 386 vehicles, with 2 hours meeting the 300 vehicles per hour minimum threshold. The highest hourly volume at the Euclid Avenue approaches is 216 vehicles per hour, with this single hour the only hour meeting the 200 unit threshold.

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Crash data:

Five or more reported crashes in a 12-month period that are susceptible to correction by a multi-way stop installation. Such crashes include right-turn and left-turn collisions as well as right-angle collisions.

This accident criteria is not satisfied. Reported accident data for the 3 year period from April 2022 to May 2025 indicate up to four (4) accidents within a 12 month period.

Combined Criteria:

Where no single criterion is satisfied, but were the above volume criteria and crash data criteria are all satisfied to 80 percent of the minimum values. This combined criteria is also not satisfied. Although the crash data meets the 80 percent value, the volume criteria is only met for 2 hours of the day.

Other criteria:

1. The need to control left turn conflicts;

2. The need to control vehicle pedestrian conflicts near locations that generate high pedestrian volumes;

3. Locations were a road user, after stopping, cannot see conflicting traffic and is not able to negotiate the intersection unless conflicting cross traffic is also required to stop.

These other considerations are not present at the subject intersection. Pedestrian volumes crossing the intersection were observed to be relatively minor, with a highest hour of 3 pedestrians and most hours having one (1) or no pedestrians. Satisfactory sight distance is also provided from the Euclid Avenue approaches to Whitmore Avenue.

In summary, identified criteria for consideration of All-Way stop sign control are not met at the subject intersection. Thank you for this opportunity to provide you with our services. Please feel free to contact me if you have any questions or need additional information.

Sincerely,
Mike Becker
MPB Design, Inc.
[email protected]
c 916-316-8111

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National Data & Surveying Services
Intersection Turning Movement Count
Location: Euclid Ave & E Whitmore Ave
City: Hughson Project ID:

Control: 2-Way Stop(NB/SB) Date:

NS/EW Streets:
0 1 0 0 0 1 0 0 0 1 0 0 0 1 0 0

NL NT NR NU SL ST SR SU EL ET ER EU WL WT WR WU TOTAL
7:00 AM 0 2 2 0 0 9 3 0 2 16 1 0 3 13 0 0 51
7:15 AM 1 3 0 0 0 6 4 0 1 12 2 0 2 14 1 0 46
7:30 AM 4 9 3 0 4 19 7 0 3 16 3 0 1 23 2 0 94
7:45 AM 4 8 2 0 0 14 9 0 9 26 4 0 1 37 6 0 120
8:00 AM 6 17 0 0 1 18 25 0 3 20 2 0 2 65 3 0 162
8:15 AM 12 17 2 0 5 15 40 0 18 42 5 0 4 76 4 0 240
8:30 AM 3 6 0 0 1 12 18 0 5 33 5 0 2 14 2 0 101
8:45 AM 2 7 0 0 0 7 2 0 1 9 3 0 0 12 0 0 43
9:00 AM 1 6 0 0 1 5 1 0 1 16 1 0 0 12 0 0 44
9:15 AM 3 2 2 0 2 8 4 0 1 14 3 0 0 18 0 0 57
9:30 AM 1 3 2 0 3 4 2 0 3 13 1 0 1 18 3 0 54
9:45 AM 1 5 0 0 2 7 3 0 2 15 1 0 0 19 1 0 56

NL NT NR NU SL ST SR SU EL ET ER EU WL WT WR WU TOTAL
TOTAL VOLUMES : 38 85 13 0 19 124 118 0 49 232 31 0 16 321 22 0 1068 APPROACH %'s : 27.94% 62.50% 9.56% 0.00% 7.28% 47.51% 45.21% 0.00% 15.71% 74.36% 9.94% 0.00% 4.46% 89.42% 6.13% 0.00% PEAK HR : 7:45 AM 40 TOTAL
PEAK HR VOL : 25 48 4 0 7 59 92 0 35 121 16 0 9 192 15 0 623 PEAK HR FACTOR : 0.521 0.706 0.500 0.000 0.350 0.819 0.575 0.000 0.486 0.720 0.800 0.000 0.563 0.632 0.625 0.000 Headers NBL NBT NBR NBU SBL SBT SBR SBU EBL EBT EBR EBU WBL WBT WBR WBU 0 1 0 0 0 1 0 0 0 1 0 0 0 1 0 0

NL NT NR NU SL ST SR SU EL ET ER EU WL WT WR WU TOTAL
10:00 AM 3 1 0 0 2 7 2 0 4 15 2 0 0 19 4 0 59
10:15 AM 1 5 0 0 1 3 2 0 2 13 1 0 3 18 1 0 50
10:30 AM 3 4 0 0 1 3 2 0 2 10 1 0 2 14 0 0 42
10:45 AM 0 7 0 0 1 4 1 0 1 13 0 0 0 21 1 0 49
11:00 AM 1 4 0 0 2 6 5 0 6 10 0 0 0 19 3 0 56
11:15 AM 0 6 2 0 2 5 5 0 3 22 0 0 0 18 1 0 64
11:30 AM 1 4 2 0 4 9 6 0 2 33 1 0 2 22 3 0 89
11:45 AM 4 7 1 0 2 3 4 0 3 22 1 0 2 17 5 0 71
12:00 PM 2 7 2 0 0 8 2 0 1 21 0 0 0 34 2 0 79
12:15 PM 2 5 0 0 1 7 3 0 2 20 2 0 3 17 3 0 65
12:30 PM 2 7 2 0 2 6 5 0 3 21 1 0 3 27 3 0 82
12:45 PM 2 5 2 0 1 4 2 0 8 23 0 0 0 16 1 0 64
1:00 PM 1 4 0 0 3 7 6 0 7 19 1 0 2 19 2 0 71
1:15 PM 0 8 1 0 2 12 6 0 5 22 1 0 0 26 3 0 86
1:30 PM 0 7 2 0 1 8 4 0 1 25 1 0 0 17 2 0 68
1:45 PM 2 3 1 0 0 5 1 0 3 31 1 0 1 32 2 0 82

NL NT NR NU SL ST SR SU EL ET ER EU WL WT WR WU TOTAL
TOTAL VOLUMES : 24 84 15 0 25 97 56 0 53 320 13 0 18 336 36 0 1077 APPROACH %'s : 19.51% 68.29% 12.20% 0.00% 14.04% 54.49% 31.46% 0.00% 13.73% 82.90% 3.37% 0.00% 4.62% 86.15% 9.23% 0.00% PEAK HR : 1:00 PM 12:00 AM TOTAL
PEAK HR VOL : 3 22 4 0 6 32 17 0 16 97 4 0 3 94 9 0 307 PEAK HR FACTOR : 0.375 0.688 0.500 0.000 0.500 0.667 0.708 0.000 0.571 0.782 1.000 0.000 0.375 0.734 0.750 0.000 0 1 0 0 0 1 0 0 0 1 0 0 0 1 0 0

NL NT NR NU SL ST SR SU EL ET ER EU WL WT WR WU TOTAL
2:00 PM 3 3 0 0 3 6 3 0 0 21 0 0 1 22 2 0 64
2:15 PM 3 10 0 0 2 11 4 0 4 15 3 0 2 30 3 0 87
2:30 PM 3 12 0 0 3 10 7 0 8 26 2 0 1 40 7 0 119
2:45 PM 2 9 3 0 6 6 5 0 3 17 0 0 0 39 3 0 93
3:00 PM 4 10 0 0 2 9 3 0 14 43 1 0 1 35 6 0 128
3:15 PM 3 20 2 0 9 21 33 0 6 55 6 0 1 36 4 0 196
3:30 PM 1 5 1 0 0 21 12 0 9 38 6 0 2 36 3 0 134
3:45 PM 1 10 0 0 3 10 4 0 1 36 4 0 3 39 1 0 112
4:00 PM 0 10 1 0 4 9 10 0 7 39 3 0 3 31 7 0 124
4:15 PM 1 14 2 0 8 7 5 0 8 21 3 0 2 34 5 0 110
4:30 PM 1 7 2 0 2 21 6 0 5 33 0 0 2 29 2 0 110
4:45 PM 3 12 3 0 1 7 5 0 2 17 3 0 2 24 3 0 82
5:00 PM 2 12 2 0 3 8 9 0 4 24 3 0 2 25 5 0 99
5:15 PM 3 7 2 0 0 12 5 0 12 31 3 0 2 25 3 0 105
5:30 PM 3 13 2 0 2 20 4 0 5 22 0 0 3 11 3 0 88
5:45 PM 0 14 1 0 2 7 5 0 6 12 2 0 2 17 2 0 70
6:00 PM 3 4 0 0 3 3 1 0 3 17 0 0 1 16 2 0 53
6:15 PM 0 6 3 0 1 6 2 0 0 15 0 0 0 20 5 0 58
6:30 PM 1 6 0 0 1 2 4 0 1 18 1 0 0 15 1 0 50
6:45 PM 1 4 0 0 0 7 3 0 5 7 1 0 0 7 0 0 35

NL NT NR NU SL ST SR SU EL ET ER EU WL WT WR WU TOTAL
TOTAL VOLUMES : 38 188 24 0 55 203 130 0 103 507 41 0 30 531 67 0 1917 APPROACH %'s : 15.20% 75.20% 9.60% 0.00% 14.18% 52.32% 33.51% 0.00% 15.82% 77.88% 6.30% 0.00% 4.78% 84.55% 10.67% 0.00% PEAK HR : 3:00 PM 12:00 AM TOTAL
PEAK HR VOL : 9 45 3 0 14 61 52 0 30 172 17 0 7 146 14 0 570 PEAK HR FACTOR : 0.563 0.563 0.375 0.000 0.389 0.726 0.394 0.000 0.536 0.782 0.708 0.000 0.583 0.936 0.583 0.000 26-090001-002
1/6/2026
Data - Total
Euclid Ave Euclid Ave E Whitmore Ave E Whitmore Ave
AM

NORTHBOUND SOUTHBOUND EASTBOUND WESTBOUND
07:45 AM - 08:45 AM

0.649 0.621 0.658 0.662 0.643
NOON

NORTHBOUND SOUTHBOUND EASTBOUND WESTBOUND
01:00 PM - 02:00 PM

0.892 0.806 0.688 0.836 0.757
PM

NORTHBOUND SOUTHBOUND EASTBOUND WESTBOUND
03:00 PM - 04:00 PM

0.727 0.570 0.504 0.817 0.971

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Prepared by National Data & Surveying Services
ID: 26-090001-002 Day:

City: Hughson Date:

AM 92 59 7 0 AM
NOON 17 32 6 0 NOON
PM 52 61 14 0 PM

AM NOON PM PM NOON AM
0 1 0 0 0 14 9 15
1 146 94 192
0 0 0 0 0 7 3 9
35 16 30 0 TEV 623 307 570 0 0 0 0
121 97 172 1 PHF 0.65 0.89 0.73
16 4 17 0
0 0 1 0

AM NOON PM PM NOON AM
PM 0 9 45 3 PM
NOON 0 3 22 4 NOON
AM 0 25 48 4 AM
47 10:00 AM - 02:00 PM
03:00 PM - 04:00 PM 89
Euclid Ave & E Whitmore Ave
Peak Hour Turning Movement Count
Euclid Ave Tuesday
SOUTHBOUND 1/6/2026 PEAK HOURS 2:00 PM - 07:00 PM
07:45 AM - 08:45 AM 98 7:00 AM - 10:00 AM COUNT PERIODS 01:00 PM - 02:00 PM 189 107 132
Cars (AM) 85 HT (AM) E Whitmore Ave EASTBOUNDWESTBOUND E Whitmore Ave 309 114 207

CONTROL
2-Way Stop(NB/SB)
Pedestrians (Crosswalks)
Cars (PM) HT (PM)
39 84

NORTHBOUND
Euclid Ave
Cars (NOON) HT (NOON)

AM NOON PM
PM
AM
AM
NOON
PM
PM
NOON
AM
AM
NOON
PM

NOON PMNOON AMAMNOON PM PMNOON AMAMNOON PM
0 0
0 0
0 0
00000
0 0
0 0
0 0
0 300000
0 4
1 0
9 3
411
112
0 8
0 0
7 0
120
001
0 8
0 0
2 1
310
000
14 142
16 7
163
27 486013
8441
9 86
4 3
90 16 1630
6 3223
15 184
16 9
119
34 8958
7 2548
4

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California MUTCD 2014 Edition Page 129
(FHWA’s MUTCD 2009 Edition, including Revisions 1 & 2, as amended for use in California) Chapter 2B – Regulatory Signs, Barricades, and Gates November 7, 2014 Part 2 – Signs
Support:
17 Caltrans will grant such permission only when an investigation indicates that the STOP (R1-1) sign will benefit traffic.

Section 2B.06 STOP Sign Applications
Guidance:
01 At intersections where a full stop is not necessary at all times, consideration should first be given to using less restrictive measures such as YIELD signs (see Sections 2B.08 and 2B.09). 02 The use of STOP signs on the minor-street approaches should be considered if engineering judgment indicates that a stop is always required because of one or more of the following conditions:

A. The vehicular traffic volumes on the through street or highway exceed 6,000 vehicles per day; B. A restricted view exists that requires road users to stop in order to adequately observe conflicting traffic on the through street or highway; and/or
C. Crash records indicate that three or more crashes that are susceptible to correction by the installation of a STOP sign have been reported within a 12-month period, or that five or more such crashes have been reported within a 2-year period. Such crashes include right-angle collisions involving road users on the minor-street approach failing to yield the right-of-way to traffic on the through street or highway.

Support:
03 The use of STOP signs at grade crossings is described in Sections 8B.04 and 8B.05.

Section 2B.07 Multi-Way Stop Applications
Support:
01 Multi-way stop control can be useful as a safety measure at intersections if certain traffic conditions exist.

Safety concerns associated with multi-way stops include pedestrians, bicyclists, and all road users expecting other road users to stop. Multi-way stop control is used where the volume of traffic on the intersecting roads is approximately equal.
02 The restrictions on the use of STOP signs described in Section 2B.04 also apply to multi-way stop applications.

Guidance:
03 The decision to install multi-way stop control should be based on an engineering study. 04 The following criteria should be considered in the engineering study for a multi-way STOP sign installation:

A. Where traffic control signals are justified, the multi-way stop is an interim measure that can be installed quickly to control traffic while arrangements are being made for the installation of the traffic control signal.

B. Five or more reported crashes in a 12-month period that are susceptible to correction by a multi-way stop installation. Such crashes include right-turn and left-turn collisions as well as right-angle collisions.

C. Minimum volumes:

1. The vehicular volume entering the intersection from the major street approaches (total of both approaches) averages at least 300 vehicles per hour for any 8 hours of an average day; and

2. The combined vehicular, pedestrian, and bicycle volume entering the intersection from the minor street approaches (total of both approaches) averages at least 200 units per hour for the same 8 hours, with an average delay to minor-street vehicular traffic of at least 30 seconds per vehicle during the highest hour; but

3. If the 85th-percentile approach speed of the major-street traffic exceeds 40 mph, the minimum vehicular volume warrants are 70 percent of the values provided in Items 1 and 2.

D. Where no single criterion is satisfied, but where Criteria B, C.1, and C.2 are all satisfied to 80 percent of the minimum values. Criterion C.3 is excluded from this condition.

Option:
05 Other criteria that may be considered in an engineering study include:

A. The need to control left-turn conflicts;
B. The need to control vehicle/pedestrian conflicts near locations that generate high pedestrian volumes; C. Locations where a road user, after stopping, cannot see conflicting traffic and is not able to negotiate the intersection unless conflicting cross traffic is also required to stop; and

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California MUTCD 2014 Edition Page 130
(FHWA’s MUTCD 2009 Edition, including Revisions 1 & 2, as amended for use in California) Chapter 2B – Regulatory Signs, Barricades, and Gates November 7, 2014 Part 2 – Signs
D. An intersection of two residential neighborhood collector (through) streets of similar design and operating characteristics where multi-way stop control would improve traffic operational characteristics of the intersection.

Section 2B.08 YIELD Sign (R1-2)
Standard:
01 The YIELD (R1-2) sign (see Figure 2B-1) shall be a downward-pointing equilateral triangle with a wide red border and the legend YIELD in red on a white background.

Support:
02 The YIELD sign assigns right-of-way to traffic on certain approaches to an intersection. Vehicles controlled by a YIELD sign need to slow down to a speed that is reasonable for the existing conditions or stop when necessary to avoid interfering with conflicting traffic.

Section 2B.09 YIELD Sign Applications
Option:
01 YIELD signs may be installed:

A. On the approaches to a through street or highway where conditions are such that a full stop is not always required.

B. At the second crossroad of a divided highway, where the median width at the intersection is 30 feet or greater.

In this case, a STOP or YIELD sign may be installed at the entrance to the first roadway of a divided highway, and a YIELD sign may be installed at the entrance to the second roadway.

C. For a channelized turn lane that is separated from the adjacent travel lanes by an island, even if the adjacent lanes at the intersection are controlled by a highway traffic control signal or by a STOP sign.

D. At an intersection where a special problem exists and where engineering judgment indicates the problem to be susceptible to correction by the use of the YIELD sign.

E. Facing the entering roadway for a merge-type movement if engineering judgment indicates that control is needed because acceleration geometry and/or sight distance is not adequate for merging traffic operation.

Standard:
02 A YIELD (R1-2) sign shall be used to assign right-of-way at the entrance to a roundabout. YIELD signs at roundabouts shall be used to control the approach roadways and shall not be used to control the circulatory roadway.
03 Other than for all of the approaches to a roundabout, YIELD signs shall not be placed on all of the approaches to an intersection.

Section 2B.10 STOP Sign or YIELD Sign Placement
Standard:
01 The STOP or YIELD sign shall be installed on the near side of the intersection on the right-hand side of the approach to which it applies. When the STOP or YIELD sign is installed at this required location and the sign visibility is restricted, a Stop Ahead sign (see Section 2C.36) shall be installed in advance of the STOP sign or a Yield Ahead sign (see Section 2C.36) shall be installed in advance of the YIELD sign. 02 The STOP or YIELD sign shall be located as close as practical to the intersection it regulates, while optimizing its visibility to the road user it is intended to regulate. 02a YIELD signs shall not be erected upon the approaches to more than one of the intersecting streets. Refer to CVC 21356.
03 STOP signs and YIELD signs shall not be mounted on the same post. 04 No items other than inventory stickers, sign installation dates, and bar codes shall be affixed to the fronts of STOP or YIELD signs, and the placement of these items shall be in the border of the sign. 05 No items other than official traffic control signs, inventory stickers, sign installation dates, antivandalism stickers, and bar codes shall be mounted on the backs of STOP or YIELD signs. 06 No items other than retroreflective strips (see Section 2A.21) or official traffic control signs shall be mounted on the fronts or backs of STOP or YIELD signs supports.

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Meeting Date: February 23, 2026
Subject: Request for Live Music and Alcohol at the Downtown Hughson Taste of Hughson Event
Enclosure: Street Closure Permit Application
Special Event Application
Presented By: Carla C. Jauregui, Community Development Director Approved: ___________________________
City Manager
Recommended Action:

Consider the request for live music and consumption of alcohol at the Taste of Hughson event on March 28, 2026.

Background and Overview:

The City has established a consistent approval process for events held within the public right-of-way that include amplified music and alcohol service. This process is grounded in the Hughson Municipal Code and prior City Council actions approving similar events, including the Hughson Fruit and Nut Festival, the Hughson High School Sports Club Block Party, and other community events conducted on public streets.

Pursuant to HMC Section 9.24.020, the consumption of alcoholic beverages on any public street, sidewalk, or other public place is prohibited unless expressly authorized by the City Council. Accordingly, Council approval is required for any event proposing alcohol service within the public right-of-way.

Additionally, amplified sound and live music must comply with HMC Chapter 9.16 (Noise Regulations). Activities that extend beyond allowable hours or exceed permissible noise levels require City authorization. For prior special events, the City Council has granted limited exemptions subject to conditions designed to protect surrounding properties and minimize community impacts.

Taste of Hughson is a long-standing non-profit organization that has served the community for over 15 years. Each spring, it hosts its signature 21-and-over fundraising event, traditionally held at Saint Anthony’s Catholic Church. Proceeds directly support youth CITY COUNCIL AGENDA ITEM NO. 6.1
SECTION 6: NEW BUSINESS

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athletics and youth-focused programs within the City. The event also provides economic benefit to local businesses by showcasing local food, wine, and beer vendors.

Due to continued growth in attendance, ticket sales, and vendor participation, the current venue can no longer safely or comfortably accommodate the event. As a result, Taste of Hughson has submitted a road closure application for Hughson Avenue between 3rd Street and Charles Avenue. The proposed location provides improved circulation, enhanced safety oversight, and a more controlled event environment.

Because the event would occur within the public right-of-way and includes alcohol service and live music, City Council approval is required consistent with HMC Section 9.24.020 and HMC Chapter 9.16.

Discussion
In late 2025, City staff coordinated with Hughson Police Services, Hughson Fire Protection District, Stanislaus County Fire Prevention, and event organizers to ensure all public health, life safety, and municipal code requirements are met.

As a condition of approval, Hughson Police Services requires full perimeter fencing with a minimum of four (4) emergency exits, staffed at all times by volunteers. Road closure barricades will be placed at the north and south corners of each fenced area, as well as east of Charles Avenue and west of 3rd Street. In addition, two (2) Stanislaus County Sheriff's Office deputies will be retained to provide law enforcement services throughout the event.

Stanislaus County Fire Prevention reviewed the event layout, including tent placements, total square footage and ingress/egress points, and determined the proposed occupancy to be acceptable. Attendance will be capped at 1,000 ticketed guests to maintain compliance with fire and life safety standards.

If approved, alcohol will be served and admission will be restricted to individuals 21 years of age and older. Businesses within the closure area are participating in the event and will be closed to regular public access during event hours. Public notification signage will be posted at least 72 hours in advance of the scheduled road closures.

Pursuant to HMC Section 9.030.50, noise enforcement regulations apply between 10:00 p.m. and 8:00 a.m. on Saturdays. The event includes a Flying Blind concert scheduled from 9:00 p.m. to 10:00 p.m. With alcohol service approval, the organizer is also requesting authorization for live music to extend slightly beyond 10:00 p.m., only if necessary. Any extension would remain subject to Council direction and conditions to ensure continued compliance and protection of the surrounding community.

Fiscal Impact:

There is no direct fiscal impact with the approval of this item.

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Meeting Date: February 23, 2026
Subject: Adoption of a Resolution Approving Mid-Year Budget Adjustments to the Operating Budget for Fiscal Year 2025-26
Enclosure: Salary Schedule FY 2025-26, Salary Schedule FY 2026-27, Mid-Year Budget Reports with Adjustments
Presented By: Kim Weimer, Director of Finance & Administrative Services Approved By: ___________________________
City Manager
Recommended Council Action:

Adopt Resolution No. 2026-05, approving Mid-Year Budget Adjustments to the Operating Budget for Fiscal Year 2025-26.

Background and Overview:

The Fiscal Year 2025-26 Final Budget was adopted on June 23, 2025, according to Resolution No. 2025-

18. Since the adoption of the Final Budget, staff have continuously reviewed revenue and expenditure estimates and made budgetary adjustments for items that have been approved by Council.

The Mid-Year Budget Adjustments are part of the regular annual operating budget process. Budgeting takes place year-round, with formal Council actions typically occurring twice throughout the year: (1) Final Budget approved prior to July 1 for legal spending authority and (2) mid-year adjustments in January-March to analyze revenues and expenditures mid-way through the fiscal year.

General Fund – Fund 100
For Fiscal Year 2025-26 Mid-Year Budget, the following items have been reviewed and any necessary adjustments made as noted:

Revenue:
• A new revenue source generating $3,876 from the recreation program was approved by Resolution No. 2025-42 at the December 8, 2025, Council Meeting. • An increase of $7,040 in property tax along with a reduction of $7,909 in VLF (Vehicle License Fee) tax revenue from new estimates received from HDL Coren & Cone (our CITY COUNCIL AGENDA ITEM NO. 6.2
SECTION 6: NEW BUSINESS

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consultants for sales & property tax).
• Discontinued the $8,479 transfer from USF Community Center into the General Fund due to lack of revenues generated from rentals.
• A reduction of $160,000 in grant revenue as the grant received in the past was a one-time grant.

Expenses - Decreases:
• A reduction of $8,700 in the City Manager’s medical insurance expense is reflected in the 2026 budget following opt‑out of the City plan.
• There is a decrease of $28,840 for Police Services for professional fees due to the amounts now being contributed from the two CFD funds to help cover law enforcement services ($2,976 from Province Place CFD and $25,884 from Parkwood CFD).

Expenses - Increases:
• There is a total increase of $20,289 for Public Employees Retirement System (PERS) expenses, $18,621 was due to actual amount of unfunded liability being higher than estimated. The remaining $1,668 is due to the increase in pay for Superintendent for longevity and because of new employee being a Classic PERS member which is at a much higher rate.
• The Finance Department incurred $6,500 in temporary employee services to cover staffing needs while an employee was on medical leave.
• The Legislative Department experienced a $5,000 increase in professional fees due to the full annual contribution to Opportunity Stanislaus no longer being split with the ARPA fund.
• Parks & Recreation Department has an increase of $3,876 in Recreation Expense, with a corresponding increase in revenue, to support the new coed softball league. • Increase in the Parks & Recreation Budget for Other Equipment of $7,200 for the purchase of two meters for Starn Park & Euclid Park.
• Building & Grounds has an increase of $7,268 with $7,000 attributable to the new A/C unit for the server room at City Hall.
• Street Maintenance Department has an increase of $2,500 for storm pump repairs. • Fleet Maintenance Department has an increase of $2,700 for new tires for the dump truck.

Salary Schedule Update:

Effective January 1, 2026, the state minimum wage increased to $16.90 per hour, which requires exempt positions to be compensated at no less than twice the minimum wage ($33.80 per hour).

The Management Analyst position, currently employed at Step B of the Salary Schedule, meets this statutory threshold; however, Step A for this classification falls below the required minimum.

Although not required by law at this time, to ensure ongoing compliance with state law, the Salary Schedule for Fiscal Years 2025-2026 and 2026-2027 are being adjusted to increase Step A to at least $33.80 per hour, with the adjustment to take effect on February 25, 2026, payroll. The

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same adjustment will be applied to the Parks and Recreation Manager classification; although this position is currently unfunded, it remains an approved position on the City’s books.

Fund 105-General Fund Contingency Reserve
There has been an increase of $9,453 within Fund 105-General Fund Contingency Reserve due to the increase in General Fund expenses. The reserve contingency does not apply to the one-time expenses in the General Fund.

The General Fund is projected to be structurally balanced for Fiscal Year 2025-26, as no fund balance or reserves are required to fund the estimated annual operating expenses. These estimates represent a balanced fund budget for the General Fund, while maintaining the General Fund Contingency Reserve requirement of 33% of operating expenditures for the fiscal year.

Other Fund Adjustments
Sewer Fund – Fund 210
• Decrease in payroll expenses in the amount of ($33,700) due to lowering budgeted open positions to six months
• Increase of $18,085 due to the rise in medical insurance expenses • Increase of $48,000 in Maintenance of Equipment for the RAS pump and well compressor repair • Increase of $12,000 for aerator motor repairs & control room AC • Increase of $2,000 for tires for 5th wheel
Sewer Fixed Asset Replacement – Fund 215
Decrease of $8,410 in SCADA expenses as this project is completed.

Water Fund – Fund 240
• Water revenue is projected to increase by $122,348, reflecting an estimated additional 86 houses in Fiscal Year 2025-26 compared to Fiscal Year 2024-25. • Payroll expenses decreased by $2,488 as budgeted open positions were reduced to six months. • Medical insurance costs increased by $14,447 due to rising premium rates. • The transfer to the Water Fixed Asset Replacement Fund increased by $105,113, based on the figures from the five-year plan prepared for the State Water Board.

Water Capacity – Fund 250
There is an increase in revenue of $41,060 as the city will have an additional 86 houses in Fiscal Year 2025-26 vs Fiscal Year 2024-25.

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Water Fixed Asset Replacement – Fund 255
• There is an increase in Water Fund revenue of $105,113, based on figures from the five-year plan prepared for the State Water Board.
• Revenue is projected to increase by $265,818 from the State Water Board for the anticipated reimbursement of Well 9 Expenses.
• Expenses for Well 9 are projected to increase by $89,060, which includes $40,0000 for recoating the tanks at Well 9.
• SCADA expenses have decreased by $8,410 as this project is completed.

Measure L – Fund 325
Reduction of $5,000 in miscellaneous expenses as this line item is no longer needed for this budget.

Public Works Street Projects, CDBG – Fund 425
Increase in revenues & expenditures of $228,889.63 for the 2nd Street Sidewalk Infill Project approved on September 9, 2025, by Resolution No. 2025-32.

Park Dev Impact Fees – Fund 453
There is a reduction of $1,600 in Development Impact Fee revenue as Parkwood does not pay.

Parkland In Lieu – Fund 454
There is a reduction of $1,991 in Development Impact Fee revenue as Parkwood does not pay.

Summary
In summary, the Fiscal Year 2025-26 Mid-Year Budget as presented is a balanced spending plan for the City of Hughson to continue operations in delivering services based on known data at the time of compilation. The Mid-Year Budget was reviewed on January 16, 2026, by the Budget and Finance SubCommittee and was recommended for City Council review and approval.

The Fiscal Year 2025-26 Mid-Year Budget serves as a spending plan that represents a balanced budget in keeping expenses aligned with revenues. In addition, it serves as a communication tool for all stakeholders to convey financial data regarding City operations, planned projects, and the execution of City goals.

Fiscal Impact:

The overall projected revenue for Fiscal Year 2025-2026 Mid-Year Budget is $18,019,995 and projected expenditures for the total operating budget are $20,203.511.

Page 53 of 107 ends

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2026-05

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON APPROVING THE MID-YEAR ADJUSTMENTS TO THE OPERATING BUDGET FOR FISCAL YEAR 2025-26 WHEREAS, on June 23, 2025, the City Council adopted the Fiscal Year 2025-26 City of Hughson Operating Budget, by adopting Resolution No. 2025-18; and WHEREAS, City staff have reviewed the funds and accounts of the City Budget during a midyear examination; and WHEREAS, after conducting an extensive review and analysis of the entire operating budget, City staff recommends budget adjustments and fund transfers that increase the estimated revenue by $592,619 and increase estimated expense by $502,413 as shown in “Exhibit A”; and NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Hughson hereby adopts this Resolution approving the budget adjustments as shown in “Exhibit A” to update the Final FY 2025-2026 budget adopted by Resolution No. 2025-18, to $20,203,511.

PASSED AND ADOPTED, by the City Council of the City of Hughson at its regular meeting held on this 23rd day of February 2026, by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
_________________________
GEORGE CARR, Mayor

ATTEST:
______________________________
DOMINIQUE ROMO, City Manager

Page 54 of 107 ends

Exhibit A

Page 55 of 107 ends

City of Hughson
Salary ScheduleFiscal Year 2025-2026
Position Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Accounting Technician I 97 $22.49 $1,799.50 $3,898.91 $23.62 $1,889.47 $4,093.86 $24.80 $1,983.94 $4,298.55 $26.04 $2,083.14 $4,513.48 $27.34 $2,187.30 $4,739.14 Accounting Technician II 115 $26.91 $2,152.46 $4,663.67 $28.25 $2,260.09 $4,896.86 $29.66 $2,373.09 $5,141.69 $31.15 $2,491.74 $5,398.78 $32.70 $2,616.34 $5,668.73 Building Inspector 127 $30.32 $2,425.45 $5,255.14 $31.83 $2,546.72 $5,517.89 $33.43 $2,674.06 $5,793.79 $35.10 $2,807.76 $6,083.48 $36.85 $2,948.15 $6,387.66 Code Enforcement Officer 118 $27.72 $2,217.69 $4,804.99 $29.11 $2,328.57 $5,045.23 $30.56 $2,445.00 $5,297.50 $32.09 $2,567.25 $5,562.37 $33.70 $2,695.61 $5,840.48Community Development Specialist 117 $27.45 $2,195.73 $4,757.41 $28.82 $2,305.51 $4,995.28 $30.26 $2,420.79 $5,245.05 $31.77 $2,541.83 $5,507.30 $33.36 $2,668.92 $5,782.66Customer Service Clerk 79 $18.81 $1,504.41 $3,259.55 $19.75 $1,579.63 $3,422.54 $20.73 $1,658.62 $3,593.67 $21.77 $1,741.54 $3,773.35 $22.86 $1,828.62 $3,962.02 Maintenance Worker I 91 $21.19 $1,695.21 $3,672.95 $22.25 $1,779.97 $3,856.60 $23.36 $1,868.97 $4,049.43 $24.53 $1,962.42 $4,251.90 $25.76 $2,060.54 $4,464.49 Maintenance Worker II 105 $24.36 $1,948.60 $4,221.97 $25.58 $2,046.02 $4,433.05 $26.85 $2,148.33 $4,654.71 $28.20 $2,255.74 $4,887.45 $29.61 $2,368.53 $5,131.81 Park and Recreation Coordinator 79 $18.81 $1,504.41 $3,259.55 $19.75 $1,579.63 $3,422.54 $20.73 $1,658.62 $3,593.67 $21.77 $1,741.54 $3,773.35 $22.86 $1,828.62 $3,962.02Park Maintenance Worker 97 $22.49 $1,799.50 $3,898.91 $23.62 $1,889.47 $4,093.86 $24.80 $1,983.94 $4,298.55 $26.04 $2,083.14 $4,513.48 $27.34 $2,187.30 $4,739.14 Public Works Supervisor 122 $28.85 $2,307.74 $5,000.09 $30.29 $2,423.12 $5,250.09 $31.80 $2,544.27 $5,512.59 $33.39 $2,671.49 $5,788.22 $35.06 $2,805.06 $6,077.64Senior Accounting Technician 127 $30.32 $2,425.45 $5,255.14 $31.83 $2,546.72 $5,517.89 $33.43 $2,674.06 $5,793.79 $35.10 $2,807.76 $6,083.48 $36.85 $2,948.15 $6,387.66Senior Maintenance Worker 115 $26.91 $2,152.46 $4,663.67 $28.25 $2,260.09 $4,896.86 $29.66 $2,373.09 $5,141.69 $31.15 $2,491.74 $5,398.78 $32.70 $2,616.34 $5,668.73 Senior Parks Maintenance Worker 115 $26.91 $2,152.46 $4,663.67 $28.25 $2,260.09 $4,896.86 $29.66 $2,373.09 $5,141.69 $31.15 $2,491.74 $5,398.78 $32.70 $2,616.34 $5,668.73Senior Utility Worker 131 $31.55 $2,523.94 $5,468.53 $33.13 $2,650.13 $5,741.94 $34.78 $2,782.63 $6,029.04 $36.52 $2,921.77 $6,330.50 $38.35 $3,067.86 $6,647.02Senior Water Distribution/Treatment System Operator 125 $29.72 $2,377.66 $5,151.59 $31.21 $2,496.54 $5,409.18 $32.77 $2,621.37 $5,679.63 $34.41 $2,752.44 $5,963.62 $36.13 $2,890.06 $6,261.79Utility Worker I 107 $24.85 $1,987.76 $4,306.81 $26.09 $2,087.15 $4,522.16 $27.39 $2,191.51 $4,748.28 $28.76 $2,301.09 $4,985.69 $30.20 $2,416.14 $5,234.96 Utility Worker II 121 $28.56 $2,284.88 $4,950.57 $29.99 $2,399.13 $5,198.11 $31.49 $2,519.08 $5,458.01 $33.06 $2,645.04 $5,730.92 $34.72 $2,777.29 $6,017.46Wastewater Chief Plant Operator 125 $29.72 $2,377.66 $5,151.59 $31.21 $2,496.54 $5,409.18 $32.77 $2,621.37 $5,679.63 $34.41 $2,752.44 $5,963.62 $36.13 $2,890.06 $6,261.79 Wastewater Treatment Plant Operator I 109 $25.35 $2,027.72 $4,393.39 $26.61 $2,129.10 $4,613.06 $27.94 $2,235.56 $4,843.71 $29.34 $2,347.34 $5,085.89 $30.81 $2,464.70 $5,340.19Wastewater Treatment Plant Operator II 117 $27.45 $2,195.73 $4,757.41 $28.82 $2,305.51 $4,995.28 $30.26 $2,420.79 $5,245.05 $31.77 $2,541.83 $5,507.30 $33.36 $2,668.92 $5,782.66 Wastewater Treatment Plant Operator-In-Training 88 $20.57 $1,645.35 $3,564.93 $21.60 $1,727.62 $3,743.17 $22.68 $1,814.00 $3,930.33 $23.81 $1,904.70 $4,126.84 $25.00 $1,999.94 $4,333.19 Water Treatment/Distribution System Operator I 104 $24.12 $1,929.30 $4,180.16 $25.32 $2,025.77 $4,389.16 $26.59 $2,127.06 $4,608.62 $27.92 $2,233.41 $4,839.05 $29.31 $2,345.08 $5,081.01Water Treatment/Distribution System Operator II 117 $27.45 $2,195.73 $4,757.41 $28.82 $2,305.51 $4,995.28 $30.26 $2,420.79 $5,245.05 $31.77 $2,541.83 $5,507.30 $33.36 $2,668.92 $5,782.66 Position Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Accounting Manager 156 $40.46 $3,236.77 $7,013.00 $42.48 $3,398.61 $7,363.65 $44.61 $3,568.54 $7,731.85 $46.84 $3,746.97 $8,118.43 $49.18 $3,934.32 $8,524.36 City Clerk/Assistant to the City Manager 147 $36.99 $2,959.51 $6,412.28 $38.84 $3,107.49 $6,732.89 $40.79 $3,262.86 $7,069.52 $42.83 $3,426.00 $7,423.00 $44.97 $3,597.30 $7,794.16City Manager 217 $74.24 $5,939.03 $12,867.90 $77.95 $6,235.99 $13,511.31 $81.85 $6,547.78 $14,186.86 $85.94 $6,875.17 $14,896.20 $90.24 $7,218.93 $15,641.02Community Development Director 198 $61.45 $4,915.98 $10,651.28 $64.52 $5,161.78 $11,183.85 $67.75 $5,419.86 $11,743.04 $71.14 $5,690.86 $12,330.19 $74.69 $5,975.40 $12,946.70Director of Finance and Administrative Services 198 $61.45 $4,915.98 $10,651.28 $64.52 $5,161.78 $11,183.85 $67.75 $5,419.86 $11,743.04 $71.14 $5,690.86 $12,330.19 $74.69 $5,975.40 $12,946.70Executive Assistant/City Clerk 156 $40.46 $3,236.77 $7,013.00 $42.48 $3,398.61 $7,363.65 $44.61 $3,568.54 $7,731.85 $46.84 $3,746.97 $8,118.43 $49.18 $3,934.32 $8,524.36Management Analyst 138 $33.83 $2,706.00 $5,863.00 $35.52 $2,841.30 $6,156.14 $37.29 $2,983.36 $6,463.95 $39.16 $3,132.53 $6,787.14 $41.11 $3,289.16 $7,126.51 Parks and Recreation Manager 138 $33.83 $2,706.00 $5,863.00 $35.52 $2,841.30 $6,156.14 $37.29 $2,983.36 $6,463.95 $39.16 $3,132.53 $6,787.14 $41.11 $3,289.16 $7,126.51Public Works Superintendent 175 $48.88 $3,910.38 $8,472.48 $51.32 $4,105.89 $8,896.09 $53.89 $4,311.18 $9,340.90 $56.58 $4,526.74 $9,807.95 $59.41 $4,753.08 $10,298.34 Utilities Superintendent 152 $38.88 $3,110.47 $6,739.36 $40.83 $3,266.00 $7,076.33 $42.87 $3,429.30 $7,430.14 $45.01 $3,600.76 $7,801.65 $47.26 $3,780.80 $8,191.73 Finance Project Manager Hourly $68.38In addition to the above mentioned salaries employees may be eligible for the following incentive pays (subject to City Manager approval)Mechanics Pay 5% of base salarySpecial Assignment Pay up to 10% of base salaryLongevity Pay up to 20% of base salaryBilingual Pay up to 2.5% - 1.5% Spoken + 1% Written Elected/Appointed A
Position Per Meeting Monthly Hourly Monthly Hourly Monthly Hourly Monthly Hourly Monthly City Treasurer 100.00
Council Member 250.00Mayor 300.00Planning Commission 50.00 Non-Management Full-Time Employees Range Salary Range

A B CD E
Designated Management Employees Range
Salary Range

A B CD E
Range B CD E
Exhibit 6.2b

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City of Hughson
Salary ScheduleFiscal Year 2026-2027
Position Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Accounting Technician I 101 $23.41 $1,872.56 $4,057.21 $24.58 $1,966.19 $4,260.08 $25.81 $2,064.50 $4,473.09 $27.10 $2,167.73 $4,696.74 $28.45 $2,276.11 $4,931.58Accounting Technician II 119 $28.00 $2,239.86 $4,853.04 $29.40 $2,351.86 $5,095.69 $30.87 $2,469.45 $5,350.47 $32.41 $2,592.92 $5,617.99 $34.03 $2,722.57 $5,898.90Building Inspector 131 $31.55 $2,523.94 $5,468.53 $33.13 $2,650.13 $5,741.94 $34.78 $2,782.63 $6,029.04 $36.52 $2,921.77 $6,330.50 $38.35 $3,067.86 $6,647.02 Code Enforcement Officer 122 $28.85 $2,307.74 $5,000.09 $30.29 $2,423.12 $5,250.09 $31.80 $2,544.27 $5,512.59 $33.39 $2,671.49 $5,788.22 $35.06 $2,805.06 $6,077.64 Community Development Specialist 121 $28.56 $2,284.88 $4,950.57 $29.99 $2,399.13 $5,198.11 $31.49 $2,519.08 $5,458.01 $33.06 $2,645.04 $5,730.92 $34.72 $2,777.29 $6,017.46Customer Service Clerk 83 $19.57 $1,565.50 $3,391.91 $20.55 $1,643.77 $3,561.50 $21.57 $1,725.96 $3,739.58 $22.65 $1,812.26 $3,926.55 $23.79 $1,902.87 $4,122.89 Maintenance Worker I 95 $22.05 $1,764.04 $3,822.09 $23.15 $1,852.24 $4,013.19 $24.31 $1,944.86 $4,213.85 $25.53 $2,042.10 $4,424.54 $26.80 $2,144.20 $4,645.77 Maintenance Worker II 109 $25.35 $2,027.72 $4,393.39 $26.61 $2,129.10 $4,613.06 $27.94 $2,235.56 $4,843.71 $29.34 $2,347.34 $5,085.89 $30.81 $2,464.70 $5,340.19 Park and Recreation Coordinator 83 $19.57 $1,565.50 $3,391.91 $20.55 $1,643.77 $3,561.50 $21.57 $1,725.96 $3,739.58 $22.65 $1,812.26 $3,926.55 $23.79 $1,902.87 $4,122.89Park Maintenance Worker 101 $23.41 $1,872.56 $4,057.21 $24.58 $1,966.19 $4,260.08 $25.81 $2,064.50 $4,473.09 $27.10 $2,167.73 $4,696.74 $28.45 $2,276.11 $4,931.58 Public Works Supervisor 126 $30.02 $2,401.43 $5,203.10 $31.52 $2,521.50 $5,463.26 $33.09 $2,647.58 $5,736.43 $34.75 $2,779.96 $6,023.25 $36.49 $2,918.96 $6,324.41 Senior Accounting Technician 131 $31.55 $2,523.94 $5,468.53 $33.13 $2,650.13 $5,741.94 $34.78 $2,782.63 $6,029.04 $36.52 $2,921.77 $6,330.50 $38.35 $3,067.86 $6,647.02Senior Maintenance Worker 119 $28.00 $2,239.86 $4,853.04 $29.40 $2,351.86 $5,095.69 $30.87 $2,469.45 $5,350.47 $32.41 $2,592.92 $5,617.99 $34.03 $2,722.57 $5,898.90 Senior Parks Maintenance Worker 119 $28.00 $2,239.86 $4,853.04 $29.40 $2,351.86 $5,095.69 $30.87 $2,469.45 $5,350.47 $32.41 $2,592.92 $5,617.99 $34.03 $2,722.57 $5,898.90Senior Utility Worker 135 $32.83 $2,626.42 $5,690.57 $34.47 $2,757.74 $5,975.09 $36.20 $2,895.62 $6,273.85 $38.01 $3,040.40 $6,587.53 $39.91 $3,192.42 $6,916.92 Senior Water Distribution/Treatment System Operator 129 $30.93 $2,474.20 $5,360.77 $32.47 $2,597.91 $5,628.81 $34.10 $2,727.81 $5,910.25 $35.80 $2,864.20 $6,205.77 $37.59 $3,007.41 $6,516.05 Utility Worker I 111 $25.86 $2,068.47 $4,481.69 $27.15 $2,171.90 $4,705.77 $28.51 $2,280.50 $4,941.07 $29.93 $2,394.52 $5,188.13 $31.43 $2,514.25 $5,447.54 Utility Worker II 125 $29.72 $2,377.66 $5,151.59 $31.21 $2,496.54 $5,409.18 $32.77 $2,621.37 $5,679.63 $34.41 $2,752.44 $5,963.62 $36.13 $2,890.06 $6,261.79 Wastewater Chief Plant Operator 129 $30.93 $2,474.20 $5,360.77 $32.47 $2,597.91 $5,628.81 $34.10 $2,727.81 $5,910.25 $35.80 $2,864.20 $6,205.77 $37.59 $3,007.41 $6,516.05 Wastewater Treatment Plant Operator I 113 $26.38 $2,110.05 $4,571.77 $27.69 $2,215.55 $4,800.36 $29.08 $2,326.33 $5,040.38 $30.53 $2,442.65 $5,292.40 $32.06 $2,564.78 $5,557.03 Wastewater Treatment Plant Operator II 121 $28.56 $2,284.88 $4,950.57 $29.99 $2,399.13 $5,198.11 $31.49 $2,519.08 $5,458.01 $33.06 $2,645.04 $5,730.92 $34.72 $2,777.29 $6,017.46 Wastewater Treatment Plant Operator-In-Training 92 $21.40 $1,712.16 $3,709.68 $22.47 $1,797.77 $3,895.16 $23.60 $1,887.66 $4,089.92 $24.78 $1,982.04 $4,294.42 $26.01 $2,081.14 $4,509.15 Water Treatment/Distribution System Operator I 108 $25.10 $2,007.64 $4,349.89 $26.35 $2,108.02 $4,567.39 $27.67 $2,213.42 $4,795.75 $29.05 $2,324.10 $5,035.54 $30.50 $2,440.30 $5,287.33Water Treatment/Distribution System Operator II 121 $28.56 $2,284.88 $4,950.57 $29.99 $2,399.13 $5,198.11 $31.49 $2,519.08 $5,458.01 $33.06 $2,645.04 $5,730.92 $34.72 $2,777.29 $6,017.46 Position Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Hourly Bi-Weekly Monthly Accounting Manager 160 $42.10 $3,368.20 $7,297.77 $44.21 $3,536.61 $7,662.65 $46.42 $3,713.44 $8,045.79 $48.74 $3,899.11 $8,448.08 $51.18 $4,094.06 $8,870.47 City Clerk/Assistant to the City Manager 151 $38.50 $3,079.68 $6,672.64 $40.42 $3,233.66 $7,006.27 $42.44 $3,395.34 $7,356.58 $44.56 $3,565.11 $7,724.41 $46.79 $3,743.37 $8,110.63 City Manager 221 $77.25 $6,180.18 $13,390.39 $81.11 $6,489.19 $14,059.91 $85.17 $6,813.65 $14,762.91 $89.43 $7,154.33 $15,501.06 $93.90 $7,512.05 $16,276.11 Community Development Director 202 $63.94 $5,115.58 $11,083.76 $67.14 $5,371.37 $11,637.95 $70.50 $5,639.93 $12,219.85 $74.02 $5,921.93 $12,830.84 $77.73 $6,218.02 $13,472.38Director of Finance and Administrative Services 202 $63.94 $5,115.58 $11,083.76 $67.14 $5,371.37 $11,637.95 $70.50 $5,639.93 $12,219.85 $74.02 $5,921.93 $12,830.84 $77.73 $6,218.02 $13,472.38Executive Assistant/City Clerk 160 $42.10 $3,368.20 $7,297.77 $44.21 $3,536.61 $7,662.65 $46.42 $3,713.44 $8,045.79 $48.74 $3,899.11 $8,448.08 $51.18 $4,094.06 $8,870.47Management Analyst 142 $35.20 $2,815.87 $6,101.06 $36.96 $2,956.66 $6,406.11 $38.81 $3,104.50 $6,726.41 $40.75 $3,259.72 $7,062.73 $42.78 $3,422.71 $7,415.88Parks and Recreation Manager 142 $35.20 $2,815.87 $6,101.06 $36.96 $2,956.66 $6,406.11 $38.81 $3,104.50 $6,726.41 $40.75 $3,259.72 $7,062.73 $42.78 $3,422.71 $7,415.88Public Works Superintendent 179 $50.86 $4,069.15 $8,816.50 $53.41 $4,272.61 $9,257.32 $56.08 $4,486.24 $9,720.19 $58.88 $4,710.55 $10,206.20 $61.83 $4,946.08 $10,716.51Utilities Superintendent 156 $40.46 $3,236.77 $7,013.00 $42.48 $3,398.61 $7,363.65 $44.61 $3,568.54 $7,731.85 $46.84 $3,746.97 $8,118.43 $49.18 $3,934.32 $8,524.36Finance Project Manager Hourly $68.38In addition to the above mentioned salaries employees may be eligible for the following incentive pays (subject to City Manager approval)Mechanics Pay 5% of base salarySpecial Assignment Pay up to 10% of base salaryLongevity Pay up to 20% of base salaryBilingual Pay up to 2.5% - 1.5% Spoken + 1% Written Elected/Appointed A
Position Per Meeting Monthly Hourly Monthly Hourly Monthly Hourly Monthly Hourly Monthly City Treasurer 100.00
Council Member 250.00Mayor 300.00Planning Commission 50.00 Non-Management Full-Time Employees Range Salary Range

A B CD E
Designated Management Employees Range
Salary Range

A B CD E
Range B CD E
Exhibit 6.2c

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2/19/2026 12:23:44 PM Page 1 of 50
Budget Comparison Report
Hughson Account Detail
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Department: 1005 - LEGISLATIVE
100-1005-50010 SALARIES-REGULAR 15,350.00 15,850.00 9,100.00 15,600.00 15,600.00 0.00 0.00% 100-1005-51070 MEDICARE TAX 1,174.51 1,104.27 587.79 1,193.00 1,193.00 0.00 0.00% 100-1005-60010 OFFICE SUPPLIES 302.94 429.53 189.79 500.00 500.00 0.00 0.00% 100-1005-60020 DEPARTMENT SUPPLIES 200.69 40.18 16.88 350.00 350.00 0.00 0.00% 100-1005-60040 DUES AND PUBLICATIONS 6,139.00 6,415.00 5,925.00 7,500.00 7,500.00 0.00 0.00% 100-1005-60050 TRAINING AND MEETINGS 12,360.63 6,232.80 5,201.93 14,000.00 14,000.00 0.00 0.00% 100-1005-60070 PHONE AND INTERNET 465.17 607.81 353.15 575.00 575.00 0.00 0.00% 100-1005-61010 PROFESSIONAL SERVICES 7,961.50 6,894.81 11,684.49 8,000.00 13,000.00 5,000.00 62.50% Budget Notes
Budget Code Subject Description
MID YEAR Professional Services Opportunity Stanislaus full amount of $10,000 being charged to Legislative Dept. Previously was split 50% with ARPA fund.

Total Department: 1005 - LEGISLATIVE: 43,954.44 37,574.40 33,059.03 47,718.00 52,718.00 5,000.00 10.48% Department: 1010 - CITY MANAGER
100-1010-50010 SALARIES-REGULAR 167,265.39 153,706.51 105,510.44 170,242.00 170,242.00 0.00 0.00% 100-1010-50190 TECHNOLOGY ALLOWANCE 1,250.00 1,250.00 700.00 1,200.00 1,200.00 0.00 0.00% 100-1010-50200 VEHICLE ALLOWANCE 5,850.00 6,250.00 3,500.00 6,000.00 6,000.00 0.00 0.00% 100-1010-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM14,751.22 24,626.64 16,856.00 27,392.00 27,392.00 0.00 0.00% 100-1010-51020 MEDICAL INSURANCE 12,628.62 23,665.49 10,736.38 23,600.00 14,900.00 -8,700.00 -36.86% Budget Notes
Budget Code Subject Description
MID YEAR Medical Insurance Jan-Jun costs lowered due to City Manager opting out of medical. 100-1010-51030 UNEMPLOYMENT INSURANCE 238.00 140.00 231.00 448.00 448.00 0.00 0.00% 100-1010-51040 WORKERS' COMPENSATION 2,923.61 1,856.90 2,280.00 3,064.00 3,064.00 0.00 0.00% 100-1010-51050 LIFE INSURANCE 526.22 526.20 283.30 558.00 558.00 0.00 0.00% 100-1010-51060 DENTAL INSURANCE 923.65 2,219.25 1,242.78 2,310.00 2,310.00 0.00 0.00% 100-1010-51070 MEDICARE TAX 2,554.18 2,278.03 1,558.02 2,573.00 2,573.00 0.00 0.00% 100-1010-51075 EMPLOYMENT TRAINING TAX 14.00 7.00 7.00 0.00 0.00 0.00 0.00% 100-1010-51080 DEFERRED COMPENSATION 3,539.93 4,420.15 3,135.06 4,200.00 4,200.00 0.00 0.00% 100-1010-60010 OFFICE SUPPLIES 285.99 385.35 189.79 400.00 400.00 0.00 0.00% 100-1010-60020 DEPARTMENT SUPPLIES 0.00 0.00 0.00 100.00 100.00 0.00 0.00% Exhibit 6.2d Page 58 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1010-60030 POSTAGE 78.74 99.49 37.85 150.00 150.00 0.00 0.00% 100-1010-60040 DUES AND PUBLICATIONS 0.00 200.00 0.00 150.00 150.00 0.00 0.00% 100-1010-60050 TRAINING AND MEETINGS 337.92 1,023.40 0.00 3,000.00 3,000.00 0.00 0.00% 100-1010-60070 PHONE AND INTERNET 1,628.13 2,184.38 1,236.01 2,000.00 2,000.00 0.00 0.00% 100-1010-60090 RENTS AND LEASES 541.81 610.62 396.39 650.00 650.00 0.00 0.00% 100-1010-61010 PROFESSIONAL SERVICES 3,186.84 2,158.43 820.38 2,500.00 2,500.00 0.00 0.00% 100-1010-62040 FUEL 2,000.01 2,197.62 1,212.58 2,000.00 2,000.00 0.00 0.00% 100-1010-63020 EVENTS 7,245.94 7,607.64 3,162.66 8,000.00 8,000.00 0.00 0.00% 100-1010-63030 EMPLOYEE APPRECIATION 2,500.88 4,216.60 2,425.82 4,907.00 4,805.00 -102.00 -2.08% Budget Notes
Budget Code Subject Description
MID YEAR Employee Appreciation Lowered annual salary costs due to open posiitons. Figure is .25% of total salaires.

Total Department: 1010 - CITY MANAGER: 230,271.08 241,629.70 155,521.46 265,444.00 256,642.00 -8,802.00 -3.32% Department: 1015 - CITY TREASURER
100-1015-50010 SALARIES-REGULAR 1,200.00 1,200.00 700.00 1,200.00 1,200.00 0.00 0.00% 100-1015-51070 MEDICARE TAX 91.80 91.80 53.55 92.00 92.00 0.00 0.00% Total Department: 1015 - CITY TREASURER: 1,291.80 1,291.80 753.55 1,292.00 1,292.00 0.00 0.00% Department: 1020 - LEGAL SERVICES
100-1020-61010 PROFESSIONAL SERVICES 123,644.41 162,402.05 51,985.31 145,000.00 145,000.00 0.00 0.00% Total Department: 1020 - LEGAL SERVICES: 123,644.41 162,402.05 51,985.31 145,000.00 145,000.00 0.00 0.00% Department: 1025 - FINANCE
100-1025-43010 BUSINESS LICENSES 23,894.00 33,898.00 25,298.00 26,000.00 26,000.00 0.00 0.00% 100-1025-43040 PERMIT-YARD SALE 405.00 290.00 115.00 300.00 300.00 0.00 0.00% 100-1025-50010 SALARIES-REGULAR 223,767.57 240,878.14 151,787.59 256,236.00 254,498.00 -1,738.00 -0.68% Budget Notes
Budget Code Subject Description
MID YEAR Salaries - Regular Reduced open position by six months and budget for salary increase 100-1025-50030 OVERTIME 22.43 23.47 1.48 60.00 60.00 0.00 0.00% 100-1025-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM17,115.21 19,061.18 12,035.03 20,396.00 20,258.00 -138.00 -0.68% 100-1025-51020 MEDICAL INSURANCE 32,357.71 37,500.17 22,889.70 38,985.00 42,636.00 3,651.00 9.37% Budget Notes
Budget Code Subject Description
MID YEAR Medical Insurance Increase in medical insurance for 2026 100-1025-51030 UNEMPLOYMENT INSURANCE 81.07 142.16 457.96 954.00 956.00 2.00 0.21% 100-1025-51040 WORKERS' COMPENSATION 3,727.01 2,723.87 3,432.00 4,612.00 4,759.00 147.00 3.19% 100-1025-51050 LIFE INSURANCE 495.87 938.27 532.86 1,002.00 1,002.00 0.00 0.00% Exhibit 6.2d Page 59 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1025-51060 DENTAL INSURANCE 3,009.83 3,083.53 1,753.13 3,162.00 3,161.00 -1.00 -0.03% 100-1025-51070 MEDICARE TAX 3,018.30 3,437.87 2,080.56 3,650.00 3,691.00 41.00 1.12% 100-1025-51075 EMPLOYMENT TRAINING TAX (ETT) 4.80 7.28 13.94 0.00 0.00 0.00 0.00% 100-1025-51080 DEFERRED COMPENSATION 1,235.36 1,294.75 698.26 1,278.00 1,278.00 0.00 0.00% 100-1025-60010 OFFICE SUPPLIES 956.68 1,217.32 745.95 1,248.00 1,248.00 0.00 0.00% 100-1025-60020 DEPARTMENT SUPPLIES 154.85 0.00 0.00 250.00 250.00 0.00 0.00% 100-1025-60030 POSTAGE 192.54 232.27 118.22 300.00 300.00 0.00 0.00% 100-1025-60040 DUES AND PUBLICATIONS 271.00 470.00 735.00 520.00 750.00 230.00 44.23% Budget Notes
Budget Code Subject Description
MID YEAR Dues & Publications Increase of $80 for Government Finance Membership & new memberships in Municipal Management Assoc & National Notary Association 100-1025-60050 TRAINING AND MEETINGS 3,630.11 3,199.58 1,506.78 5,200.00 5,200.00 0.00 0.00% 100-1025-60060 ADVERTISING 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1025-60070 PHONE AND INTERNET 697.79 968.78 529.71 894.00 894.00 0.00 0.00% 100-1025-60090 RENTS AND LEASES 627.65 700.95 447.40 800.00 800.00 0.00 0.00% 100-1025-61010 PROFESSIONAL SERVICES 30,769.88 26,085.17 24,579.79 35,000.00 35,000.00 0.00 0.00% 100-1025-61050 TEMPORARY EMPLOYEE SERVICES 0.00 231.00 6,418.50 0.00 6,500.00 6,500.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Temporary Employee Services Temp labor neede while employee on leave of absence. 100-1025-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 7,946.66 0.00 6,800.00 6,800.00 0.00 0.00% 100-1025-64020 MISCELLANEOUS BANK CHARGES 10,208.09 11,290.36 5,845.97 12,000.00 12,000.00 0.00 0.00% 100-1025-64040 MISCELLANEOUS 2,602.56 1,526.35 0.00 0.00 0.00 0.00 0.00% Total Department: 1025 - FINANCE: -310,647.31 -328,771.13 -211,196.83 -367,047.00 -375,741.00 -8,694.00 2.37% 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 69.00 22.61 112.01 200.00 200.00 0.00 0.00% 100-1030-60030 POSTAGE 8.97 0.00 0.00 25.00 25.00 0.00 0.00% 100-1030-60040 DUES AND PUBLICATIONS 2,730.00 3,015.00 2,965.00 7,000.00 7,000.00 0.00 0.00% 100-1030-60050 TRAINING AND MEETINGS 3,454.58 1,576.28 2,960.84 3,500.00 3,500.00 0.00 0.00% 100-1030-60060 ADVERTISING 2,467.00 0.00 0.00 500.00 2,000.00 1,500.00 300.00% Budget Notes
Budget Code Subject Description
MID YEAR Advertising Increase of $1,500 for job posting costs 100-1030-61010 PROFESSIONAL SERVICES 8,242.30 7,600.62 1,015.88 8,000.00 8,000.00 0.00 0.00% 100-1030-61070 LEGAL SERVICES 3,475.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 1030 - HUMAN RESOURCES/RISK MANAG… 20,446.85 12,214.51 7,053.73 19,325.00 20,825.00 1,500.00 7.76% Exhibit 6.2d Page 60 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Department: 1035 - CITY CLERK
100-1035-50010 SALARIES-REGULAR 48,666.32 48,818.48 28,344.27 51,146.00 51,146.00 0.00 0.00% 100-1035-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,591.92 3,902.95 2,243.77 4,071.00 4,071.00 0.00 0.00% 100-1035-51020 MEDICAL INSURANCE 3,842.54 5,452.15 3,502.87 4,667.00 6,709.00 2,042.00 43.75% Budget Notes
Budget Code Subject Description
MID YEAR Medical Insurance Increase in medical insurance for 2026 100-1035-51030 UNEMPLOYMENT INSURANCE 29.86 69.96 112.96 224.00 224.00 0.00 0.00% 100-1035-51040 WORKERS' COMPENSATION 834.67 575.01 687.00 921.00 921.00 0.00 0.00% 100-1035-51050 LIFE INSURANCE 177.22 220.53 115.36 226.00 226.00 0.00 0.00% 100-1035-51060 DENTAL INSURANCE 635.04 661.51 343.95 683.00 683.00 0.00 0.00% 100-1035-51070 MEDICARE TAX 665.52 707.31 413.59 742.00 742.00 0.00 0.00% 100-1035-51075 EMPLOYMENT TRAINING TAX (ETT) 1.72 3.48 3.41 0.00 0.00 0.00 0.00% 100-1035-51080 DEFERRED COMPENSATION 323.15 313.65 162.33 300.00 300.00 0.00 0.00% 100-1035-60010 OFFICE SUPPLIES 1,208.34 1,519.52 743.33 1,400.00 1,400.00 0.00 0.00% 100-1035-60020 DEPARTMENT SUPPLIES 185.48 75.71 0.00 200.00 200.00 0.00 0.00% 100-1035-60030 POSTAGE 209.99 265.43 100.97 250.00 250.00 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 1,453.20 179.06 2,435.50 3,000.00 3,000.00 0.00 0.00% 100-1035-60060 ADVERTISING 1,579.91 0.00 0.00 2,000.00 2,000.00 0.00 0.00% 100-1035-60070 PHONE AND INTERNET 3,759.69 2,804.95 2,146.25 4,100.00 4,100.00 0.00 0.00% 100-1035-60090 RENTS AND LEASES 432.29 485.60 313.31 500.00 500.00 0.00 0.00% 100-1035-60100 INSURANCE AND SURETIES 576.33 186.00 186.00 200.00 200.00 0.00 0.00% 100-1035-61010 PROFESSIONAL SERVICES 10,492.36 1,721.53 2,606.18 6,500.00 6,500.00 0.00 0.00% 100-1035-61040 IT SERVICES 26,097.99 26,003.25 17,884.98 25,500.00 25,500.00 0.00 0.00% 100-1035-61170 ELECTION 96.80 6,711.16 0.00 200.00 200.00 0.00 0.00% 100-1035-90000 National Night Out Donations 100.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1035-90002 Hughson has Heart Donations 510.00 100.00 0.00 0.00 0.00 0.00 0.00% Total Department: 1035 - CITY CLERK: -104,250.34 -100,577.24 -62,346.03 -107,030.00 -109,072.00 -2,042.00 1.91% Department: 1040 - PLANNING/BUILDING
100-1040-43020 PERMITS-BUILDING 195,978.35 274,443.28 177,070.92 220,000.00 220,000.00 0.00 0.00% 100-1040-43030 PERMITS-ENCROACHMENT 4,184.00 3,604.00 3,148.00 3,000.00 3,000.00 0.00 0.00% 100-1040-43050 PERMIT-OTHER 38,794.28 54,341.32 46,553.54 45,000.00 45,000.00 0.00 0.00% 100-1040-44030 FEES-PLAN CHECK 78,078.84 89,502.13 58,341.03 70,000.00 70,000.00 0.00 0.00% 100-1040-44310 VIOLATION-ADMINISTRATIVE 3,205.00 2,745.00 2,100.00 3,000.00 3,000.00 0.00 0.00% 100-1040-44320 VIOLATION-BUILDING CODE 0.00 1,512.91 0.00 2,000.00 2,000.00 0.00 0.00% 100-1040-44410 PLANNING REVENUE 9,462.00 55,185.80 41,713.61 15,000.00 15,000.00 0.00 0.00% 100-1040-46050 FEE-STANISLAUS COUNTY PFF ADMIN 8,118.81 5,994.20 3,362.60 4,000.00 4,000.00 0.00 0.00% Exhibit 6.2d Page 61 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1040-50010 SALARIES-REGULAR 118,010.07 87,394.63 44,470.72 74,243.00 74,340.00 97.00 0.13% 100-1040-50030 OVERTIME 374.58 467.04 0.00 300.00 700.00 400.00 133.33% Budget Notes
Budget Code Subject Description
MID YEAR Overtime Parks & Rec OT costs
100-1040-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM9,219.10 6,937.37 3,661.33 5,671.00 6,181.00 510.00 8.99% 100-1040-51020 MEDICAL INSURANCE 22,378.33 21,122.33 10,096.83 17,152.00 17,447.00 295.00 1.72% Budget Notes
Budget Code Subject Description
MID YEAR Medical Insurance Increase in medical insurance for 2026 100-1040-51030 UNEMPLOYMENT INSURANCE 237.99 154.07 196.92 358.00 403.00 45.00 12.57% 100-1040-51040 WORKERS' COMPENSATION 1,594.24 1,409.76 1,437.00 1,931.00 1,284.00 -647.00 -33.51% 100-1040-51050 LIFE INSURANCE 338.00 362.70 159.66 287.00 287.00 0.00 0.00% 100-1040-51060 DENTAL INSURANCE 2,354.64 1,978.15 1,024.27 1,754.00 1,734.00 -20.00 -1.14% 100-1040-51070 MEDICARE TAX 2,146.24 1,259.95 640.11 1,148.00 1,264.00 116.00 10.10% 100-1040-51075 EMPLOYMENT TRAINING TAX (ETT) 14.09 7.79 6.28 0.00 0.00 0.00 0.00% 100-1040-51080 DEFERRED COMPENSATION 536.49 577.61 282.56 480.00 480.00 0.00 0.00% 100-1040-60010 OFFICE SUPPLIES 2,216.57 1,163.58 922.25 2,000.00 2,000.00 0.00 0.00% 100-1040-60020 DEPARTMENT SUPPLIES 1,580.27 124.05 590.75 1,000.00 1,000.00 0.00 0.00% 100-1040-60030 POSTAGE 262.48 331.76 126.20 300.00 300.00 0.00 0.00% 100-1040-60040 DUES AND PUBLICATIONS 5,637.48 5,425.00 6,127.37 6,000.00 6,800.00 800.00 13.33% Budget Notes
Budget Code Subject Description
MID YEAR Dues & Publications More public hearing notices pending code updates 100-1040-60050 TRAINING AND MEETINGS 75.00 0.00 553.60 3,000.00 3,000.00 0.00 0.00% 100-1040-60060 ADVERTISING 77.70 0.00 0.00 500.00 500.00 0.00 0.00% 100-1040-60070 PHONE AND INTERNET 697.79 968.78 529.71 800.00 800.00 0.00 0.00% 100-1040-60090 RENTS AND LEASES 543.04 614.08 401.04 800.00 800.00 0.00 0.00% 100-1040-61010 PROFESSIONAL SERVICES 200,206.36 212,246.85 114,831.33 225,000.00 225,000.00 0.00 0.00% Total Department: 1040 - PLANNING/BUILDING: -30,679.18 144,783.14 146,231.77 19,276.00 17,680.00 -1,596.00 -8.28% Department: 1045 - POLICE SERVICES
100-1045-44010 FEES-BOOKING 679.75 391.56 0.00 500.00 500.00 0.00 0.00% 100-1045-44060 FEES-VEHICLE RELEASE 4,940.00 4,080.00 2,475.00 4,600.00 4,600.00 0.00 0.00% 100-1045-44080 FEE-FIREWORK BOOTH 255.00 255.00 0.00 255.00 255.00 0.00 0.00% 100-1045-44210 FINES-PARKING 6,032.53 3,442.00 230.00 4,500.00 4,500.00 0.00 0.00% 100-1045-44220 FINES-TRAFFIC 15,161.12 2,903.35 2,285.16 12,500.00 12,500.00 0.00 0.00% 100-1045-46120 MISCELLANEOUS REVENUE 0.00 16,142.00 0.00 0.00 0.00 0.00 0.00% Exhibit 6.2d Page 62 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1045-47050 PUBLIC SAFETY AUGMENTATION 13,972.29 31,633.99 13,343.63 30,000.00 30,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Public Safety Augmentation Prop 172 tax for public safety 100-1045-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM76,202.00 86,773.00 103,506.00 86,773.00 103,506.00 16,733.00 19.28% Budget Notes
Budget Code Subject Description
MID YEAR Public Employees Retirement Figures trued up to actual billing 100-1045-61010 PROFESSIONAL SERVICES 1,620,232.41 1,680,915.01 835,196.44 1,828,755.00 1,799,915.00 -28,840.00 -1.58% Budget Notes
Budget Code Subject Description
MID YEAR Professional Services Province Place CFD will pay $2,976 of police costs Parkwood CFD will pay $25,884 of police costs
100-1045-62050 POLICE VEHICLE REIMBURSEMENT 91,280.00 97,028.00 56,915.81 99,939.00 99,939.00 0.00 0.00% Total Department: 1045 - POLICE SERVICES: -1,746,673.72 -1,805,868.11 -977,284.46 -1,963,112.00 -1,951,005.00 12,107.00 -0.62% Department: 1050 - ANIMAL CONTROL
100-1050-61010 PROFESSIONAL SERVICES 45,189.00 67,158.00 22,736.00 45,471.00 45,471.00 0.00 0.00% Total Department: 1050 - ANIMAL CONTROL: 45,189.00 67,158.00 22,736.00 45,471.00 45,471.00 0.00 0.00% Department: 1055 - PUBLIC WORKS
100-1055-50010 SALARIES-REGULAR 42,591.98 62,084.97 38,752.75 60,242.00 61,078.00 836.00 1.39% 100-1055-50030 OVERTIME 1,238.05 877.72 0.00 1,400.00 1,400.00 0.00 0.00% 100-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,461.16 5,420.86 3,468.83 4,795.00 5,992.00 1,197.00 24.96% Budget Notes
Budget Code Subject Description
MID YEAR Public Employees Retirement Superintendent increase in salary from longevity & new employee is on Classic PERS 100-1055-51020 MEDICAL INSURANCE 9,624.73 14,185.01 5,982.62 9,681.00 10,346.00 665.00 6.87% Budget Notes
Budget Code Subject Description
MID YEAR Medical Insurance Increase in Medical Costs for 2026 100-1055-51030 UNEMPLOYMENT INSURANCE 64.77 112.06 164.06 258.00 358.00 100.00 38.76% 100-1055-51040 WORKERS' COMPENSATION 4,585.67 2,820.61 3,114.00 4,183.00 3,157.00 -1,026.00 -24.53% 100-1055-51050 LIFE INSURANCE 161.44 259.16 124.79 215.00 215.00 0.00 0.00% 100-1055-51060 DENTAL INSURANCE 1,032.44 1,371.73 690.87 1,116.00 1,071.00 -45.00 -4.03% 100-1055-51070 MEDICARE TAX 615.45 887.31 532.06 616.00 886.00 270.00 43.83% 100-1055-51075 EMPLOYMENT TRAINING TAX (ETT) 3.82 5.62 5.60 0.00 0.00 0.00 0.00% Exhibit 6.2d Page 63 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1055-51080 DEFERRED COMPENSATION 310.20 428.98 207.00 345.00 345.00 0.00 0.00% 100-1055-60010 OFFICE SUPPLIES 1,470.95 1,387.07 751.28 1,400.00 1,400.00 0.00 0.00% 100-1055-60020 DEPARTMENT SUPPLIES 4,548.93 4,690.78 2,415.43 4,800.00 4,800.00 0.00 0.00% 100-1055-60030 POSTAGE 262.53 331.82 126.20 280.00 280.00 0.00 0.00% 100-1055-60040 DUES AND PUBLICATIONS 0.00 0.00 0.00 200.00 200.00 0.00 0.00% 100-1055-60050 TRAINING AND MEETINGS 993.96 369.18 452.16 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 3,023.72 4,007.83 2,544.18 3,600.00 3,600.00 0.00 0.00% 100-1055-60110 UNIFORM AND CLOTHING 1,919.90 2,287.21 1,006.09 2,300.00 2,300.00 0.00 0.00% 100-1055-61010 PROFESSIONAL SERVICES 12,980.34 28,235.40 16,026.88 30,000.00 30,000.00 0.00 0.00% 100-1055-61050 TEMPORARY EMPLOYEE SERVICES 0.00 842.00 0.00 3,000.00 3,000.00 0.00 0.00% 100-1055-61180 SB 1383 EXPENSES 2023 5,604.52 18,088.02 0.00 16,000.00 16,000.00 0.00 0.00% 100-1055-61181 SB 1383 EXPENSES 2024 0.00 60,547.28 3,675.84 79,000.00 79,000.00 0.00 0.00% 100-1055-62040 FUEL 1,687.56 1,491.24 727.55 1,700.00 1,700.00 0.00 0.00% 100-1055-64070 AB939 GRANT WORK 7,807.43 5,000.00 0.00 5,000.00 5,000.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 103,989.55 215,731.86 80,768.19 231,431.00 233,428.00 1,997.00 0.86% Department: 1060 - BUILDINGS AND GROUNDS
100-1060-50010 SALARIES-REGULAR 38,657.10 49,169.93 28,453.77 47,680.00 47,680.00 0.00 0.00% 100-1060-50030 OVERTIME 1,925.18 2,320.05 1,642.05 2,200.00 2,200.00 0.00 0.00% 100-1060-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,824.92 4,821.36 2,906.07 5,141.00 5,141.00 0.00 0.00% 100-1060-51020 MEDICAL INSURANCE 6,534.28 9,432.81 5,222.33 9,156.00 9,063.00 -93.00 -1.02% 100-1060-51030 UNEMPLOYMENT INSURANCE 125.67 123.63 168.45 358.00 358.00 0.00 0.00% 100-1060-51040 WORKERS' COMPENSATION 5,878.00 7,357.50 3,384.00 4,547.00 4,774.00 227.00 4.99% 100-1060-51050 LIFE INSURANCE 144.19 249.12 121.28 221.00 221.00 0.00 0.00% 100-1060-51060 DENTAL INSURANCE 599.45 689.39 358.23 534.00 534.00 0.00 0.00% 100-1060-51070 MEDICARE TAX 585.21 743.93 431.15 557.00 691.00 134.00 24.06% 100-1060-51075 EMPLOYMENT TRAINING TAX (ETT) 7.34 6.16 5.14 0.00 0.00 0.00 0.00% 100-1060-51080 DEFERRED COMPENSATION 390.44 480.43 278.09 480.00 480.00 0.00 0.00% 100-1060-60010 OFFICE SUPPLIES 66.93 162.71 37.95 165.00 165.00 0.00 0.00% 100-1060-60020 DEPARTMENT SUPPLIES 3,758.14 4,043.73 2,396.37 4,300.00 4,300.00 0.00 0.00% 100-1060-60070 PHONE AND INTERNET 2,919.40 3,081.87 1,324.31 2,850.00 2,850.00 0.00 0.00% 100-1060-60080 UTILITIES 17,064.80 17,250.51 9,577.05 20,140.00 20,140.00 0.00 0.00% 100-1060-60110 UNIFORM AND CLOTHING 1,716.97 1,793.44 1,038.68 1,800.00 1,800.00 0.00 0.00% 100-1060-60120 SMALL TOOLS 259.60 729.22 311.92 700.00 700.00 0.00 0.00% 100-1060-61010 PROFESSIONAL SERVICES 1,607.18 4,657.92 724.50 5,500.00 5,500.00 0.00 0.00% 100-1060-61050 TEMPORARY EMPLOYEE SERVICES 17,901.63 396.00 0.00 6,000.00 6,000.00 0.00 0.00% 100-1060-61080 PEST CONTROL 786.00 834.00 836.00 800.00 800.00 0.00 0.00% 100-1060-62010 MAINTENANCE BUILDINGS AND GROUNDS4,394.35 9,557.70 8,999.40 10,000.00 17,000.00 7,000.00 70.00% Exhibit 6.2d Page 64 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
MID YEAR Maintenance Building and Grounds New AC unit at City Hall for the IT Server Room 100-1060-62030 MAINTENANCE OF EQUIPMENT 350.13 479.97 169.46 400.00 400.00 0.00 0.00% 100-1060-62040 FUEL 1,579.34 1,544.67 829.99 2,200.00 2,200.00 0.00 0.00% 100-1060-70050 OTHER EQUIPMENT 1,600.00 1,600.00 1,725.99 1,600.00 1,600.00 0.00 0.00% Total Department: 1060 - BUILDINGS AND GROUNDS: 112,676.25 121,526.05 70,942.18 127,329.00 134,597.00 7,268.00 5.71% Department: 1065 - PARKS AND RECREATION
100-1065-43030 RECREATION REVENUE 0.00 0.00 0.00 0.00 3,876.00 3,876.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Recreation Revenue Revenue for new recreation program 100-1065-46020 RENTAL REVENUE 19,282.25 18,996.75 7,665.00 18,000.00 18,000.00 0.00 0.00% 100-1065-46130 DONATION 0.00 1,500.00 91.00 0.00 0.00 0.00 0.00% 100-1065-50010 SALARIES-REGULAR 60,791.41 69,344.60 53,795.50 88,300.00 88,918.00 618.00 0.70% 100-1065-50030 OVERTIME 2,933.67 3,333.73 2,527.54 3,000.00 3,000.00 0.00 0.00% 100-1065-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM5,724.64 6,662.48 5,042.90 8,702.00 8,752.00 50.00 0.57% 100-1065-51020 MEDICAL INSURANCE 10,887.81 14,165.56 11,198.33 19,588.00 19,448.00 -140.00 -0.71% 100-1065-51030 UNEMPLOYMENT INSURANCE 179.26 169.12 294.71 627.00 627.00 0.00 0.00% 100-1065-51040 WORKERS' COMPENSATION 7,791.49 7,706.36 6,831.00 9,179.00 9,973.00 794.00 8.65% Budget Notes
Budget Code Subject Description
MID YEAR Worker's Comp Superintendent of Public Works now receiving longevity pay 100-1065-51050 LIFE INSURANCE 229.20 345.50 224.38 401.00 401.00 0.00 0.00% 100-1065-51060 DENTAL INSURANCE 1,049.94 1,076.11 868.53 1,463.00 1,463.00 0.00 0.00% 100-1065-51070 MEDICARE TAX 918.18 1,049.19 810.28 1,113.00 1,289.00 176.00 15.81% 100-1065-51075 EMPLOYMENT TRAINING TAX (ETT) 10.60 8.51 9.07 0.00 0.00 0.00 0.00% 100-1065-51080 DEFERRED COMPENSATION 585.12 664.60 485.33 840.00 840.00 0.00 0.00% 100-1065-60010 OFFICE SUPPLIES 104.43 223.42 56.91 220.00 220.00 0.00 0.00% 100-1065-60020 DEPARTMENT SUPPLIES 5,422.71 5,188.70 3,709.58 6,000.00 6,000.00 0.00 0.00% 100-1065-60030 POSTAGE 52.50 66.33 25.23 75.00 75.00 0.00 0.00% 100-1065-60050 TRAINING AND MEETINGS 225.00 140.00 100.00 1,000.00 1,000.00 0.00 0.00% 100-1065-60070 PHONE AND INTERNET 1,744.44 2,279.30 1,324.31 2,000.00 2,000.00 0.00 0.00% 100-1065-60080 UTILITIES 20,291.07 24,870.54 32,822.07 25,440.00 25,440.00 0.00 0.00% 100-1065-60090 RENTS AND LEASES 4,189.23 4,359.74 3,679.13 5,000.00 5,000.00 0.00 0.00% 100-1065-60110 UNIFORM AND CLOTHING 1,143.86 1,245.67 1,129.96 1,500.00 1,500.00 0.00 0.00% 100-1065-60120 SMALL TOOLS 200.00 397.13 248.96 500.00 500.00 0.00 0.00% Exhibit 6.2d Page 65 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1065-61010 PROFESSIONAL SERVICES 1,120.78 420.38 184.95 2,500.00 2,500.00 0.00 0.00% 100-1065-61050 TEMPORARY EMPLOYEE SERVICES 22,377.05 495.01 0.00 12,000.00 12,000.00 0.00 0.00% 100-1065-62010 MAINTENANCE BUILDINGS AND GROUNDS890.29 1,692.61 869.25 3,000.00 3,000.00 0.00 0.00% 100-1065-62030 MAINTENANCE OF EQUIPMENT 1,200.15 1,374.94 523.80 1,200.00 1,200.00 0.00 0.00% 100-1065-62040 FUEL 752.65 1,090.27 769.35 1,500.00 1,500.00 0.00 0.00% 100-1065-63020 EVENTS 0.00 0.00 3,772.84 5,500.00 5,500.00 0.00 0.00% 100-1065-63030 RECREATION EXPENSE 0.00 0.00 0.00 0.00 3,876.00 3,876.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Recreation Expense Expenses for new recreation program 100-1065-70050 OTHER EQUIPMENT 1,958.42 6,540.48 775.00 2,200.00 9,400.00 7,200.00 327.27% Budget Notes
Budget Code Subject Description
MID YEAR Other Equipment Add water meters to Starn and Euclid parks Total Department: 1065 - PARKS AND RECREATION: -133,491.65 -134,413.53 -124,322.91 -184,848.00 -193,546.00 -8,698.00 4.71% Department: 1070 - STREET MAINTENANCE
100-1070-50010 SALARIES-REGULAR 54,479.67 73,021.81 66,034.09 108,344.00 108,962.00 618.00 0.57% 100-1070-50030 OVERTIME 5,584.59 5,369.13 5,493.81 5,200.00 5,200.00 0.00 0.00% 100-1070-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM4,094.90 5,662.09 5,212.35 9,019.00 9,068.00 49.00 0.54% Budget Notes
Budget Code Subject Description
MID YEAR Public Employees Retirement System Superintendent increase in salary from longevity 100-1070-51020 MEDICAL INSURANCE 15,071.12 28,192.10 16,689.15 27,931.00 27,827.00 -104.00 -0.37% 100-1070-51030 UNEMPLOYMENT INSURANCE 180.00 233.97 371.57 739.00 739.00 0.00 0.00% 100-1070-51040 WORKERS' COMPENSATION 6,194.65 7,124.04 8,160.00 10,962.00 11,846.00 884.00 8.06% Budget Notes
Budget Code Subject Description
MID YEAR Worker's Compensation Superintendent increase in salary from longevity 100-1070-51050 LIFE INSURANCE 223.06 323.05 280.12 479.00 479.00 0.00 0.00% 100-1070-51060 DENTAL INSURANCE 1,681.59 2,598.83 1,495.71 2,643.00 2,643.00 0.00 0.00% 100-1070-51070 MEDICARE TAX 847.10 1,109.16 1,007.42 1,504.00 1,580.00 76.00 5.05% 100-1070-51075 EMPLOYMENT TRAINING TAX (ETT) 10.35 12.28 11.35 0.00 0.00 0.00 0.00% 100-1070-51080 DEFERRED COMPENSATION 540.39 751.71 600.52 990.00 990.00 0.00 0.00% 100-1070-60010 OFFICE SUPPLIES 38.82 100.19 29.70 200.00 200.00 0.00 0.00% 100-1070-60020 DEPARTMENT SUPPLIES 3,879.66 3,182.97 2,583.22 4,200.00 4,200.00 0.00 0.00% 100-1070-60030 POSTAGE 0.00 0.00 0.00 100.00 100.00 0.00 0.00% Exhibit 6.2d Page 66 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1070-60040 DUES AND PUBLICATIONS 0.00 0.00 0.00 600.00 600.00 0.00 0.00% 100-1070-60110 UNIFORM AND CLOTHING 2,829.76 2,460.81 1,695.87 3,000.00 3,000.00 0.00 0.00% 100-1070-60120 SMALL TOOLS 349.09 500.00 188.70 700.00 700.00 0.00 0.00% 100-1070-61010 PROFESSIONAL SERVICES 1,919.51 1,688.15 0.00 5,000.00 5,000.00 0.00 0.00% 100-1070-61050 TEMPORARY EMPLOYEE SERVICES 0.00 0.00 0.00 4,000.00 4,000.00 0.00 0.00% 100-1070-62010 MAINTENANCE BUILDINGS AND GROUNDS241.99 330.35 356.53 700.00 700.00 0.00 0.00% 100-1070-62030 MAINTENANCE OF EQUIPMENT 626.95 856.39 296.57 1,000.00 3,500.00 2,500.00 250.00% Budget Notes
Budget Code Subject Description
MID YEAR Maint. of Equipment 5th street storm pump repairs 100-1070-62040 FUEL 1,939.34 1,609.88 933.73 2,200.00 2,200.00 0.00 0.00% 100-1070-70040 VEHICLES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-1070-70050 OTHER EQUIPMENT 0.00 17,017.99 -439.51 2,000.00 2,000.00 0.00 0.00% Total Department: 1070 - STREET MAINTENANCE: 100,732.54 152,144.90 111,000.90 191,511.00 195,534.00 4,023.00 2.10% Department: 1075 - FLEET MAINTENANCE
100-1075-60020 DEPARTMENT SUPPLIES 200.07 804.24 195.36 1,200.00 1,200.00 0.00 0.00% 100-1075-60070 PHONE AND INTERNET 3,140.00 4,102.65 2,383.74 4,000.00 4,000.00 0.00 0.00% 100-1075-60120 SMALL TOOLS 300.00 400.00 110.50 300.00 300.00 0.00 0.00% 100-1075-61010 PROFESSIONAL SERVICES 465.00 100.00 204.00 800.00 800.00 0.00 0.00% 100-1075-62020 MAINTENANCE VEHICLES 13,998.41 18,999.50 15,472.53 20,000.00 22,700.00 2,700.00 13.50% Budget Notes
Budget Code Subject Description
MID YEAR Maintenance Vehicles New tires for dump truck
100-1075-62030 MAINTENANCE OF EQUIPMENT 1,000.12 1,313.70 340.65 1,700.00 1,700.00 0.00 0.00% 100-1075-62040 FUEL 2,499.99 1,690.10 1,123.70 2,200.00 2,200.00 0.00 0.00% 100-1075-70040 VEHICLES 55,797.43 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 1075 - FLEET MAINTENANCE: 77,401.02 27,410.19 19,830.48 30,200.00 32,900.00 2,700.00 8.94% Department: 9999 - NON DEPARTMENTAL
100-9999-40010 TAX-CURRENT PROPERTY 487,413.31 493,204.99 309,546.22 531,821.00 538,861.00 7,040.00 1.32% Budget Notes
Budget Code Subject Description
MID YEAR Tax-Current Property New figures received from HDL 100-9999-40030 TAX-OTHER PROPERTY 110,619.42 188,884.38 0.00 0.00 0.00 0.00 0.00% 100-9999-40040 TAX-PROPERTY TRANSFER 25,727.02 50,693.85 22,202.85 36,500.00 36,500.00 0.00 0.00% 100-9999-40050 TAX-VLF IN LIEU 935,863.00 1,035,360.21 0.00 1,088,670.00 1,080,761.00 -7,909.00 -0.73% Exhibit 6.2d Page 67 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
MID YEAR Tax-VLF in Lieu New figures received from HDL
100-9999-40060 TAX-SB813 SUPPLEMENTAL 7,936.63 12,749.70 2,137.20 7,500.00 7,500.00 0.00 0.00% 100-9999-40070 TAX-HOMEOWNERS PROPERTY RELIEF 3,424.20 3,435.54 1,778.93 3,000.00 3,000.00 0.00 0.00% 100-9999-40080 TAX-FHA IN LIEU 0.00 355.33 0.00 150.00 150.00 0.00 0.00% 100-9999-41010 TAX-SALES 1,234,847.37 1,294,593.45 462,880.24 1,279,000.00 1,279,000.00 0.00 0.00% 100-9999-42010 FRANCHISE-GAS UTILITY 24,438.20 20,275.13 0.00 23,000.00 23,000.00 0.00 0.00% 100-9999-42020 FRANCHISE-GARBAGE 91,669.59 102,596.83 4,481.73 85,000.00 85,000.00 0.00 0.00% 100-9999-42030 FRANCHISE-CABLE T.V. 39,153.98 28,217.10 7,231.99 25,000.00 25,000.00 0.00 0.00% 100-9999-44040 FEE-RETURNED CHECK 795.00 830.00 645.00 800.00 800.00 0.00 0.00% 100-9999-46010 SALE OF DOCUMENTS 61.00 331.12 322.00 200.00 200.00 0.00 0.00% 100-9999-46040 INTEREST EARNED 24,499.03 19,695.45 13,311.51 1,900.00 1,900.00 0.00 0.00% 100-9999-46080 PENALTIES 15,881.88 16,946.47 12,244.19 16,000.00 16,000.00 0.00 0.00% 100-9999-46090 REFUND 11,468.25 6,742.73 2,904.63 8,500.00 8,500.00 0.00 0.00% 100-9999-46100 SALE OF SURPLUS PROPERTY 205.00 0.00 0.00 0.00 0.00 0.00 0.00% 100-9999-46110 GENERAL PLAN UPDATE FEE 21,719.30 87,122.47 3,231.20 68,000.00 68,000.00 0.00 0.00% 100-9999-46120 MISCELLANEOUS REVENUE 11,126.69 28,899.27 274,571.95 25,000.00 25,000.00 0.00 0.00% 100-9999-46130 DONATION 0.00 1,350.00 250.00 100.00 100.00 0.00 0.00% 100-9999-46140 CASH OVER/CASH UNDER 39.32 -10.00 39.70 0.00 0.00 0.00 0.00% 100-9999-47510 GRANTS 221,685.00 10.00 0.00 160,000.00 0.00 -160,000.00 -100.00% Budget Notes
Budget Code Subject Description
MID YEAR Grants This was not a recurring grant. One-time grant was received in FY23/24 100-9999-49010 TRANSFER IN 362,577.00 387,867.00 200,786.50 410,052.00 401,573.00 -8,479.00 -2.07% Budget Notes
Budget Code Subject Description
MID YEAR Transfers In Removed transfer from Fund 280 USF Community Center due to lack of revenue for rentals 100-9999-49020 QUASI-EXTERNAL TRANSACTION 442,200.00 563,949.00 281,974.50 563,949.00 563,949.00 0.00 0.00% 100-9999-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM126,573.60 171,603.69 196,538.36 194,650.00 196,538.00 1,888.00 0.97% Budget Notes
Budget Code Subject Description
MID YEAR Public Employees Retirement System Figures trued up to actual billing 100-9999-60100 INSURANCE AND SURETIES 56,088.53 69,833.20 64,920.20 85,312.00 85,312.00 0.00 0.00% 100-9999-61010 PROFESSIONAL SERVICES 735.00 735.00 0.00 1,000.00 1,000.00 0.00 0.00% 100-9999-64060 TAX ADMINISTRATION 6,459.00 0.00 0.00 6,500.00 6,500.00 0.00 0.00% 100-9999-66000 TRANSFER OUT 69,347.00 110,667.00 40,525.75 77,513.00 86,966.00 9,453.00 12.20% Exhibit 6.2d Page 68 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
MID YEAR Transfer Out Fund 105 GF Reserve - $9,453 higher due to increase in operating expenses 100-9999-66010 IT REPLACEMENT 5,000.00 5,000.00 2,500.00 5,000.00 5,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR IT Replacement Transfer to Fund 372 IT Replacement 100-9999-90100 GAIN/LOSS ON SALE OF SECURITIES 0.00 -276.77 20.55 0.00 0.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 3,809,147.06 3,986,537.90 1,296,035.48 3,964,167.00 3,783,478.00 -180,689.00 -4.56% Total Fund: 100 - GENERAL FUND: 623,807.92 722,607.57 -486,533.81 256,685.00 53,387.00 -203,298.00 -79.20% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Department: 9999 - NON DEPARTMENTAL
105-9999-46040 INTEREST EARNED 1,842.85 1,951.60 1,011.31 1,900.00 1,900.00 0.00 0.00% 105-9999-49010 TRANSFER IN 61,847.00 102,642.00 36,352.75 69,167.00 78,620.00 9,453.00 13.67% Budget Notes
Budget Code Subject Description
MID YEAR Transfer In Transfer in from Fund 100 to satisfy the 33% operating reserve requirement Total Department: 9999 - NON DEPARTMENTAL: 63,689.85 104,593.60 37,364.06 71,067.00 80,520.00 9,453.00 13.30% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 63,689.85 104,593.60 37,364.06 71,067.00 80,520.00 9,453.00 13.30% Fund: 110 - FIXED ASSETS
Department: 9999 - NON DEPARTMENTAL
110-9999-90000 GAIN/LOSS ON ASSET DISPOSAL 12,426.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 12,426.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 110 - FIXED ASSETS: 12,426.00 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 210 - SEWER
Department: 2110 - SEWER OPERATIONS
210-2110-45500 SEWER SERVICE REVENUE 2,434,595.67 2,498,341.49 1,708,888.38 2,500,000.00 2,500,000.00 0.00 0.00% 210-2110-46040 INTEREST EARNED 5,383.59 5,908.28 2,954.29 5,000.00 5,000.00 0.00 0.00% 210-2110-46080 PENALTIES 34,159.68 34,645.26 24,525.94 35,000.00 35,000.00 0.00 0.00% 210-2110-46110 GENERAL PLAN UPDATE FEE 0.00 16,879.57 0.00 0.00 0.00 0.00 0.00% 210-2110-46120 MISCELLANEOUS REVENUE 12,879.29 7,975.04 2,629.05 11,000.00 11,000.00 0.00 0.00% 210-2110-50010 SALARIES-REGULAR 180,024.13 237,230.54 168,862.96 332,382.00 316,265.00 -16,117.00 -4.85% Budget Notes
Budget Code Subject Description
MID YEAR Salaries - Regular Reduced budget for open positions by six months Exhibit 6.2d Page 69 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2110-50030 OVERTIME 6,070.00 5,235.17 6,041.72 5,000.00 5,000.00 0.00 0.00% 210-2110-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM46,027.28 48,012.69 48,332.36 61,597.00 61,777.00 180.00 0.29% 210-2110-51020 MEDICAL INSURANCE 41,890.35 57,271.44 35,221.09 67,418.00 77,118.00 9,700.00 14.39% Budget Notes
Budget Code Subject Description
MID YEAR Medical Insurance Increase in medical insurance for 2026 210-2110-51030 UNEMPLOYMENT INSURANCE 364.88 589.35 853.58 2,079.00 2,247.00 168.00 8.08% 210-2110-51040 WORKERS' COMPENSATION 16,648.56 18,681.57 14,607.00 19,622.00 19,021.00 -601.00 -3.06% 210-2110-51050 LIFE INSURANCE 620.57 1,062.22 680.60 1,426.00 1,440.00 14.00 0.98% 210-2110-51060 DENTAL INSURANCE 4,606.91 6,153.68 3,985.39 7,031.00 7,115.00 84.00 1.19% 210-2110-51070 MEDICARE TAX 2,575.93 3,390.67 2,451.32 3,918.00 4,563.00 645.00 16.46% 210-2110-51075 EMPLOYMENT TRAINING TAX (ETT) 21.14 30.74 26.52 25.00 23.00 -2.00 -8.00% 210-2110-51080 DEFERRED COMPENSATION 1,352.46 1,944.43 1,304.29 2,604.00 2,694.00 90.00 3.46% 210-2110-60010 OFFICE SUPPLIES 1,081.30 1,202.21 322.60 1,478.00 1,478.00 0.00 0.00% 210-2110-60020 DEPARTMENT SUPPLIES 653.78 1,689.23 661.84 2,200.00 2,200.00 0.00 0.00% 210-2110-60030 POSTAGE 19,581.85 16,884.31 13,178.12 20,000.00 20,000.00 0.00 0.00% 210-2110-60040 DUES AND PUBLICATIONS 1,000.00 157.30 0.00 1,000.00 1,000.00 0.00 0.00% 210-2110-60050 TRAINING AND MEETINGS 2,700.00 0.00 848.88 5,500.00 5,500.00 0.00 0.00% 210-2110-60070 PHONE AND INTERNET 3,140.00 4,349.79 2,649.78 3,877.00 3,877.00 0.00 0.00% 210-2110-60090 RENTS AND LEASES 1,908.16 1,359.21 879.32 2,400.00 2,400.00 0.00 0.00% 210-2110-60100 INSURANCE AND SURETIES 70,104.16 87,291.50 81,150.25 106,640.50 106,640.50 0.00 0.00% 210-2110-60110 UNIFORM AND CLOTHING 4,208.97 4,287.21 1,843.10 4,800.00 4,800.00 0.00 0.00% 210-2110-60120 SMALL TOOLS 382.37 658.05 390.91 700.00 700.00 0.00 0.00% 210-2110-61005 PERMIT 7,067.00 7,279.00 0.00 8,500.00 8,500.00 0.00 0.00% 210-2110-61010 PROFESSIONAL SERVICES 99,737.93 92,534.74 22,714.17 165,000.00 165,000.00 0.00 0.00% 210-2110-61020 ADMINISTRATIVE SERVICES 261,800.00 359,853.00 179,926.50 359,853.00 359,853.00 0.00 0.00% 210-2110-61040 IT SERVICES 38,353.14 35,768.24 27,383.98 40,000.00 40,000.00 0.00 0.00% 210-2110-61050 TEMPORARY EMPLOYEE SERVICES 0.00 9,503.55 5,454.02 15,000.00 15,000.00 0.00 0.00% 210-2110-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 9,956.63 2,974.50 9,400.00 9,400.00 0.00 0.00% 210-2110-62020 MAINTENANCE VEHICLES 1,439.21 1,525.00 2,626.62 3,000.00 3,000.00 0.00 0.00% 210-2110-62030 MAINTENANCE OF EQUIPMENT 8,772.58 2,768.15 298.80 9,000.00 9,000.00 0.00 0.00% 210-2110-62040 FUEL 6,012.09 6,093.30 3,159.51 7,000.00 7,000.00 0.00 0.00% 210-2110-64020 MISCELLANEOUS BANK CHARGES 16,390.19 18,332.49 10,149.70 18,702.00 18,702.00 0.00 0.00% 210-2110-66000 TRANSFER OUT 286,100.00 284,850.00 142,425.00 284,850.00 284,850.00 0.00 0.00% 210-2110-66010 IT REPLACEMENT 3,750.00 5,000.00 2,500.00 5,000.00 5,000.00 0.00 0.00% 210-2110-70040 VEHICLES 0.00 24,306.17 0.00 0.00 0.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 1,352,633.29 1,208,498.06 955,093.23 973,997.50 979,836.50 5,839.00 0.60% Exhibit 6.2d Page 70 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Department: 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 210-2120-49010 TRANSFER IN 252,516.00 252,516.00 126,258.00 252,516.00 252,516.00 0.00 0.00% 210-2120-50010 SALARIES-REGULAR 74,604.56 63,878.67 44,309.17 149,960.00 131,955.00 -18,005.00 -12.01% Budget Notes
Budget Code Subject Description
MID YEAR Salaries - Regular Reduced budget for open positions by six months 210-2120-50030 OVERTIME 2,891.97 2,196.97 2,120.25 3,000.00 3,000.00 0.00 0.00% 210-2120-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM23,608.34 19,442.43 20,600.29 29,578.00 28,312.00 -1,266.00 -4.28% Budget Notes
Budget Code Subject Description
MID YEAR Public Employees Retirement System Reduction of open positions by six months 210-2120-51020 MEDICAL INSURANCE 19,502.87 15,137.74 5,902.24 13,523.00 21,908.00 8,385.00 62.01% Budget Notes
Budget Code Subject Description
MID YEAR Medical Insurance Increase in medical insurance for 2026 210-2120-51030 UNEMPLOYMENT INSURANCE 198.18 178.90 346.17 952.00 1,400.00 448.00 47.06% 210-2120-51040 WORKERS' COMPENSATION 12,091.68 10,501.45 11,307.00 15,189.00 14,396.00 -793.00 -5.22% 210-2120-51050 LIFE INSURANCE 315.79 297.87 157.34 587.00 818.00 231.00 39.35% 210-2120-51060 DENTAL INSURANCE 1,964.26 1,385.56 623.64 2,586.00 3,229.00 643.00 24.86% 210-2120-51070 MEDICARE TAX 1,094.19 947.73 659.21 1,401.00 1,896.00 495.00 35.33% 210-2120-51075 EMPLOYMENT TRAINING TAX (ETT) 11.64 9.28 12.54 20.00 16.00 -4.00 -20.00% 210-2120-51080 DEFERRED COMPENSATION 631.38 541.83 329.99 1,095.00 1,185.00 90.00 8.22% 210-2120-60010 OFFICE SUPPLIES 363.63 326.60 323.07 800.00 800.00 0.00 0.00% 210-2120-60020 DEPARTMENT SUPPLIES 5,407.71 3,769.20 5,040.91 7,000.00 7,000.00 0.00 0.00% 210-2120-60030 POSTAGE 524.98 663.52 252.40 613.00 613.00 0.00 0.00% 210-2120-60040 DUES AND PUBLICATIONS 34,013.00 29,507.00 28,490.00 36,000.00 36,000.00 0.00 0.00% 210-2120-60050 TRAINING AND MEETINGS 3,489.24 350.00 571.00 3,500.00 3,500.00 0.00 0.00% 210-2120-60070 PHONE AND INTERNET 3,915.40 5,041.02 2,882.00 4,735.00 4,735.00 0.00 0.00% 210-2120-60080 UTILITIES 130,388.60 130,574.79 77,343.40 153,700.00 153,700.00 0.00 0.00% 210-2120-60090 RENTS AND LEASES 2,448.42 1,522.02 2,578.32 2,500.00 2,500.00 0.00 0.00% 210-2120-60100 INSURANCE AND SURETIES 70,104.16 87,291.50 81,150.25 106,640.50 106,640.50 0.00 0.00% 210-2120-60110 UNIFORM AND CLOTHING 2,367.39 2,490.27 1,268.52 3,000.00 3,000.00 0.00 0.00% 210-2120-60120 SMALL TOOLS 535.84 729.50 720.33 1,200.00 1,200.00 0.00 0.00% 210-2120-61010 PROFESSIONAL SERVICES 258,098.87 192,869.78 94,405.45 195,000.00 205,000.00 10,000.00 5.13% Budget Notes
Budget Code Subject Description
MID YEAR Professional Services Aerator motor repairs
Exhibit 6.2d Page 71 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2120-61050 TEMPORARY EMPLOYEE SERVICES 10,801.88 12,604.89 20,847.70 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 70,165.80 55,393.86 31,395.03 82,000.00 82,000.00 0.00 0.00% 210-2120-62010 MAINTENANCE BUILDINGS AND GROUNDS2,999.96 1,740.10 2,672.11 4,000.00 6,000.00 2,000.00 50.00% Budget Notes
Budget Code Subject Description
MID YEAR Maint. of Bld & Grounds Aerator control room AC 210-2120-62020 MAINTENANCE VEHICLES 1,413.17 2,899.23 2,372.09 3,000.00 5,000.00 2,000.00 66.67% Budget Notes
Budget Code Subject Description
MID YEAR Maint. of Vehicles Tires for WWTP fifth wheel
210-2120-62030 MAINTENANCE OF EQUIPMENT 23,526.99 34,010.96 41,753.06 50,000.00 98,000.00 48,000.00 96.00% Budget Notes
Budget Code Subject Description
MID YEAR Maint. of Equipment Ras pump Check valves (19000) well compressor (9000) 210-2120-62040 FUEL 9,966.10 9,117.20 4,820.71 10,000.00 10,000.00 0.00 0.00% 210-2120-66000 TRANSFER OUT 591,136.16 591,136.16 295,568.08 591,136.15 591,136.15 0.00 0.00% 210-2120-70050 OTHER EQUIPMENT 0.00 300.00 0.00 2,500.00 2,500.00 0.00 0.00% Total Department: 2120 - WASTE WATER TREATMENT PLANT … -1,106,066.16 -1,024,340.03 -654,564.27 -1,242,699.65 -1,294,923.65 -52,224.00 4.20% Total Fund: 210 - SEWER: 246,567.13 184,158.03 300,528.96 -268,702.15 -315,087.15 -46,385.00 17.26% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Department: 7000 - CAPITAL PROJECTS
215-7000-46040 INTEREST EARNED 7,153.39 6,365.89 3,313.71 5,000.00 5,000.00 0.00 0.00% 215-7000-49010 TRANSFER IN 284,850.00 284,850.00 142,425.00 284,850.00 284,850.00 0.00 0.00% 215-7000-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% 215-7000-62010 MAINTENANCE BUILDINGS & GROUNDS12,900.00 0.00 0.00 80,623.73 80,623.73 0.00 0.00% 215-7000-62030 MAINTENANCE OF EQUIPMENT 0.00 0.00 0.00 262,000.00 262,000.00 0.00 0.00% 215-7000-64080 DEPRECIATION 1,094,547.00 0.00 0.00 0.00 0.00 0.00 0.00% 215-7000-72000 TULLY/2ND WATER/SEWER IMPROVEMENT PROJECT 0.00 0.00 590,582.06 612,000.00 612,000.00 0.00 0.00% 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 0.00 111,441.64 0.00 8,410.00 0.00 -8,410.00 -100.00% Budget Notes
Budget Code Subject Description
MID YEAR SCADA SCADA Project completed
215-7000-75000 AUGER 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: -815,443.61 179,774.25 -444,843.35 -683,183.73 -674,773.73 8,410.00 -1.23% Exhibit 6.2d Page 72 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Department: 9999 - NON DEPARTMENTAL
215-9999-90000 GAIN/LOSS ON ASSET DISPOSAL 260.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 260.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -815,183.61 179,774.25 -444,843.35 -683,183.73 -674,773.73 8,410.00 -1.23% Fund: 220 - SEWER CAPACITY FEE
Department: 7000 - CAPITAL PROJECTS
220-7000-44910 SEWER CAPACITY FEES 825,300.00 1,135,364.66 770,280.00 1,100,400.00 1,100,400.00 0.00 0.00% 220-7000-46040 INTEREST EARNED 805.38 2,306.32 1,724.95 1,755.00 1,755.00 0.00 0.00% 220-7000-61010 PROFESSIONAL SERVICES 70.00 0.00 0.00 0.00 0.00 0.00 0.00% 220-7000-66000 TRANSFER OUT 252,516.00 252,516.00 126,258.00 252,516.00 252,516.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Transfer Out Transfer to Fund 210 to offset debt service for WWTP expansion.

Total Department: 7000 - CAPITAL PROJECTS: 573,519.38 885,154.98 645,746.95 849,639.00 849,639.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 573,519.38 885,154.98 645,746.95 849,639.00 849,639.00 0.00 0.00% Fund: 225 - WWTP EXPANSION
Department: 2110 - SEWER OPERATIONS
225-2110-46040 INTEREST EARNED 33,523.37 29,838.57 17,679.39 11,000.00 11,000.00 0.00 0.00% 225-2110-49010 TRANSFER IN 591,136.16 591,136.16 295,568.08 591,136.15 591,136.15 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Transfer In Transfer-In from Fund 210 for annual debt service payment/WWTP Expansion Project 225-2110-64030 GRANT CHARGE 96,936.09 91,994.09 0.00 87,002.67 87,002.67 0.00 0.00% 225-2110-90100 GAIN/LOSS ON SALE OF SECURITIES 0.00 -4,088.79 0.00 0.00 0.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 527,723.44 533,069.43 313,247.47 515,133.48 515,133.48 0.00 0.00% Total Fund: 225 - WWTP EXPANSION: 527,723.44 533,069.43 313,247.47 515,133.48 515,133.48 0.00 0.00% Fund: 240 - WATER
Department: 2410 - WATER OPERATIONS
240-2410-45100 WATER REVENUE 2,003,545.08 2,152,005.78 1,549,825.66 2,100,000.00 2,222,348.00 122,348.00 5.83% Budget Notes
Budget Code Subject Description
MID YEAR Water Revenue Additional 86 homes by the end of 25/26 240-2410-45122 WATER REVENUE-PROFESSIONAL SERVICES 0.00 -440.30 0.00 0.00 0.00 0.00 0.00% 240-2410-45144 WATER REVENUE-CONSTRUCTION WATER-5,585.57 20,672.92 2,152.43 16,000.00 5,000.00 -11,000.00 -68.75% Exhibit 6.2d Page 73 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
MID YEAR Water Revenue - Construction Parkwood development slowing down on construction water 240-2410-45190 FEE-RECONNECTION 2,170.00 3,105.00 1,495.00 3,000.00 3,000.00 0.00 0.00% 240-2410-46040 INTEREST EARNED 2,246.12 4,432.63 3,315.80 4,000.00 4,000.00 0.00 0.00% 240-2410-46080 PENALTIES 27,719.29 29,046.28 21,354.52 30,000.00 30,000.00 0.00 0.00% 240-2410-46120 MISCELLANEOUS REVENUE 1,212.91 0.00 65.00 1,000.00 1,000.00 0.00 0.00% 240-2410-50010 SALARIES-REGULAR 243,311.91 331,865.63 252,857.77 490,925.00 483,182.00 -7,743.00 -1.58% Budget Notes
Budget Code Subject Description
MID YEAR Salaries - Regular Reduced budget for open positions by six months 240-2410-50030 OVERTIME 9,805.85 7,757.19 11,117.72 9,000.00 9,000.00 0.00 0.00% 240-2410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM98,945.07 60,427.72 60,834.46 80,373.00 82,405.00 2,032.00 2.53% Budget Notes
Budget Code Subject Description
MID YEAR Public Employees Retirment System Superintendent of Public Works now receiving longevity pay. 240-2410-51020 MEDICAL INSURANCE 53,566.59 56,440.92 38,852.12 86,363.00 100,810.00 14,447.00 16.73% Budget Notes
Budget Code Subject Description
MID YEAR Medical Insurance Increase in medical insurance for 2026 240-2410-51030 UNEMPLOYMENT INSURANCE 466.42 904.02 1,403.16 2,970.00 3,553.00 583.00 19.63% 240-2410-51040 WORKERS' COMPENSATION 24,916.80 28,184.57 26,625.00 35,770.00 35,891.00 121.00 0.34% 240-2410-51050 LIFE INSURANCE 918.90 1,514.62 997.88 2,071.00 2,173.00 102.00 4.93% 240-2410-51060 DENTAL INSURANCE 5,602.41 6,057.15 4,599.31 8,407.00 9,008.00 601.00 7.15% 240-2410-51070 MEDICARE TAX 3,560.29 4,822.38 3,770.56 5,567.00 6,965.00 1,398.00 25.11% 240-2410-51075 EMPLOYMENT TRAINING TAX (ETT) 27.43 46.96 45.11 43.00 41.00 -2.00 -4.65% 240-2410-51080 DEFERRED COMPENSATION 1,722.99 2,496.53 1,845.12 3,138.00 3,558.00 420.00 13.38% 240-2410-60010 OFFICE SUPPLIES 1,196.30 1,263.14 572.25 2,000.00 2,000.00 0.00 0.00% 240-2410-60020 DEPARTMENT SUPPLIES 106,675.13 89,107.67 56,045.20 110,000.00 110,000.00 0.00 0.00% 240-2410-60030 POSTAGE 20,669.97 18,210.64 13,684.02 21,000.00 21,000.00 0.00 0.00% 240-2410-60040 DUES AND PUBLICATIONS 42,517.07 43,621.58 30,238.11 44,000.00 44,000.00 0.00 0.00% 240-2410-60050 TRAINING AND MEETINGS 2,973.69 605.00 1,730.30 5,500.00 5,500.00 0.00 0.00% 240-2410-60060 ADVERTISING 1,825.95 204.36 0.00 250.00 250.00 0.00 0.00% 240-2410-60070 PHONE AND INTERNET 2,907.54 4,045.91 2,473.21 3,500.00 3,500.00 0.00 0.00% 240-2410-60080 UTILITIES 152,719.04 147,915.31 106,754.78 170,130.00 170,130.00 0.00 0.00% 240-2410-60090 RENTS AND LEASES 1,519.34 3,720.91 1,463.13 3,500.00 3,500.00 0.00 0.00% 240-2410-60100 INSURANCE AND SURETIES 84,145.82 104,749.80 97,380.30 127,969.00 127,969.00 0.00 0.00% Exhibit 6.2d Page 74 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
240-2410-60110 UNIFORM AND CLOTHING 6,708.87 6,960.99 3,529.99 7,000.00 7,000.00 0.00 0.00% 240-2410-60120 SMALL TOOLS 1,223.16 2,148.43 1,534.64 3,000.00 3,000.00 0.00 0.00% 240-2410-61010 PROFESSIONAL SERVICES 304,930.06 308,563.99 73,055.69 350,500.00 350,500.00 0.00 0.00% 240-2410-61020 ADMINISTRATIVE SERVICES 180,400.00 204,096.00 102,048.00 204,096.00 204,096.00 0.00 0.00% 240-2410-61040 IT SERVICES 38,355.06 39,887.88 27,317.02 40,000.00 40,000.00 0.00 0.00% 240-2410-61050 TEMPORARY EMPLOYEE SERVICES 0.00 3,167.85 3,790.69 5,000.00 5,000.00 0.00 0.00% 240-2410-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 11,310.31 3,264.50 10,000.00 10,000.00 0.00 0.00% 240-2410-61070 LEGAL SERVICES 855.50 410.50 0.00 300.00 300.00 0.00 0.00% 240-2410-62020 MAINTENANCE VEHICLES 1,869.77 2,488.08 2,503.79 3,000.00 3,000.00 0.00 0.00% 240-2410-62030 MAINTENANCE OF EQUIPMENT 27,105.09 30,310.89 25,963.70 100,700.00 100,700.00 0.00 0.00% 240-2410-62040 FUEL 6,254.85 6,502.91 3,159.51 7,000.00 7,000.00 0.00 0.00% 240-2410-64010 INTEREST EXPENSE 47,696.58 51,123.20 24,284.00 47,454.00 47,454.00 0.00 0.00% 240-2410-64020 MISCELLANEOUS BANK CHARGES 16,390.23 18,332.46 10,149.69 18,702.00 18,702.00 0.00 0.00% 240-2410-64080 DEPRECIATION 222,737.00 0.00 0.00 0.00 0.00 0.00 0.00% 240-2410-66000 TRANSFER OUT 186,732.00 185,482.00 179,218.25 305,880.00 410,993.00 105,113.00 34.36% Budget Notes
Budget Code Subject Description
MID YEAR Transfer Out Transfer to Fund 255 Water Fixed Asset Replacement-used calcuations from the 5 year budget created for the State Waterboard 240-2410-66010 IT REPLACEMENT 3,750.00 5,000.00 2,500.00 5,000.00 5,000.00 0.00 0.00% 240-2410-70030 IMPROVEMENTS OTHER THAN BUILDINGS 0.00 12,070.95 0.00 4,400.00 4,400.00 0.00 0.00% 240-2410-70040 VEHICLES 200.00 45,000.00 0.00 0.00 0.00 0.00 0.00% 240-2410-70055 WATER METER REPLACEMENT -5,903.11 0.00 15,193.00 20,000.00 20,000.00 0.00 0.00% 240-2410-70065 HYDRANTS 0.00 0.00 0.00 20,000.00 20,000.00 0.00 0.00% Total Department: 2410 - WATER OPERATIONS: 132,008.26 362,003.86 387,406.43 -210,508.00 -216,232.00 -5,724.00 2.72% Total Fund: 240 - WATER: 132,008.26 362,003.86 387,406.43 -210,508.00 -216,232.00 -5,724.00 2.72% Fund: 245 - WATER TCP123
Department: 2420 - WATER - TCP123
245-2420-46070 TCP123 FMC SETTLEMENT FUND 1,000,000.00 -877.50 0.00 0.00 0.00 0.00 0.00% 245-2420-61010 PROFESSIONAL SERVICES 38,316.64 3,251.29 606.25 15,000.00 15,000.00 0.00 0.00% 245-2420-71035 TCP PROJECT 0.00 0.00 621.60 3,000,000.00 3,000,000.00 0.00 0.00% Total Department: 2420 - WATER - TCP123: 961,683.36 -4,128.79 -1,227.85 -3,015,000.00 -3,015,000.00 0.00 0.00% Total Fund: 245 - WATER TCP123: 961,683.36 -4,128.79 -1,227.85 -3,015,000.00 -3,015,000.00 0.00 0.00% Exhibit 6.2d Page 75 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 250 - WATER CAPACITY FEE
Department: 7000 - CAPITAL PROJECTS
250-7000-44910 WATER CAPACITY FEES 482,824.00 676,064.67 454,664.00 649,520.00 690,580.00 41,060.00 6.32% Budget Notes
Budget Code Subject Description
MID YEAR Water Capcity Fees The City will have an addiitional 86 houses added in FY25/26 250-7000-61010 PROFESSIONAL SERVICES 70.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 482,754.00 676,064.67 454,664.00 649,520.00 690,580.00 41,060.00 6.32% Total Fund: 250 - WATER CAPACITY FEE: 482,754.00 676,064.67 454,664.00 649,520.00 690,580.00 41,060.00 6.32% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Department: 7000 - CAPITAL PROJECTS
255-7000-46040 INTEREST EARNED 4,580.14 4,342.79 1,281.13 5,000.00 5,000.00 0.00 0.00% 255-7000-47080 STATE REVOLVING FUND 0.00 -69,528.21 0.00 0.00 265,818.00 265,818.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR State Revolving Fund Additional monies to be reimbursed by the State Water Board for Well 9. 255-7000-49010 TRANSFER IN 185,482.00 185,482.00 179,218.25 305,880.00 410,993.00 105,113.00 34.36% Budget Notes
Budget Code Subject Description
MID YEAR Transfer In Transferred in from Fund 240, Calcuations are from the 5 year budget created for the State Waterboard 255-7000-62010 MAINTENANCE BUILDINGS & GROUNDS 0.00 58,698.53 31,189.79 85,000.00 85,000.00 0.00 0.00% 255-7000-71030 WELL #9 0.00 2,340.00 169,060.00 120,000.00 209,060.00 89,060.00 74.22% Budget Notes
Budget Code Subject Description
MID YEAR Well #9 State Water Board approved additional expenses for Well 9. $40,000 to be spent on recoating tanks.
255-7000-71060 WELL #8 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 255-7000-72000 TULLY/2ND WATER/SEWER IMPROVEMENT PROJECT 0.00 0.00 45,765.74 232,000.00 232,000.00 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 0.00 111,441.65 0.00 8,410.00 0.00 -8,410.00 -100.00% Exhibit 6.2d Page 76 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
MID YEAR SCADA SCADA Project completed
Total Department: 7000 - CAPITAL PROJECTS: 190,062.14 -52,183.60 -65,516.15 -134,530.00 155,751.00 290,281.00 -215.77% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 190,062.14 -52,183.60 -65,516.15 -134,530.00 155,751.00 290,281.00 -215.77% Fund: 270 - COMMUNITY/SENIOR CENTER
Department: 2710 - COMMUNITY/SENIOR CENTER
270-2710-46020 RENTAL REVENUE 13,100.00 16,891.66 8,295.00 15,000.00 15,000.00 0.00 0.00% 270-2710-46120 MISCELLANOUS REVENUE 280,553.61 0.00 0.00 0.00 0.00 0.00 0.00% 270-2710-47590 INFRASTRUCTURE GRANT 63,599.76 0.00 0.00 0.00 0.00 0.00 0.00% 270-2710-49010 TRANSFER IN 7,500.00 8,025.00 4,173.00 8,346.00 8,346.00 0.00 0.00% 270-2710-60020 DEPARTMENT SUPPLIES 1,202.36 1,361.50 750.00 1,400.00 1,400.00 0.00 0.00% 270-2710-60080 UTILITIES 5,898.01 6,425.34 4,135.92 6,360.00 6,360.00 0.00 0.00% 270-2710-61010 PROFESSIONAL SERVICES 106,691.68 462.48 258.26 1,000.00 1,000.00 0.00 0.00% 270-2710-61080 PEST CONTROL 1,725.00 1,842.00 1,012.00 1,900.00 1,900.00 0.00 0.00% 270-2710-61090 JANITORIAL SERVICES 6,815.00 10,115.00 6,045.00 7,700.00 7,700.00 0.00 0.00% 270-2710-62010 MAINTENANCE BUILDINGS AND GROUNDS7,947.93 294.75 0.00 3,800.00 3,800.00 0.00 0.00% 270-2710-62030 MAINTENANCE OF EQUIPMENT 62.13 374.68 0.00 2,800.00 2,800.00 0.00 0.00% 270-2710-64080 DEPRECIATION 24,176.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 2710 - COMMUNITY/SENIOR CENTER: 210,235.26 4,040.91 266.82 -1,614.00 -1,614.00 0.00 0.00% Total Fund: 270 - COMMUNITY/SENIOR CENTER: 210,235.26 4,040.91 266.82 -1,614.00 -1,614.00 0.00 0.00% Fund: 280 - USF COMMUNITY CENTER
Department: 2810 - USF COMMUNITY CENTER
280-2810-46020 RENTAL REVENUE 625.00 1,305.00 500.00 1,500.00 1,500.00 0.00 0.00% 280-2810-60010 OFFICE SUPPLIES 477.01 643.03 328.78 600.00 600.00 0.00 0.00% 280-2810-60020 DEPARTMENT SUPPLIES 291.16 812.26 435.93 600.00 600.00 0.00 0.00% 280-2810-60080 UTILITIES 2,576.22 2,281.14 1,783.98 3,392.00 3,392.00 0.00 0.00% 280-2810-61090 JANITORIAL SERVICES 0.00 165.00 0.00 0.00 0.00 0.00 0.00% 280-2810-62010 MAINTENANCE BUILDINGS AND GROUNDS133.73 703.75 11,500.00 12,000.00 12,000.00 0.00 0.00% 280-2810-62030 MAINTENANCE OF EQUIPMENT 88.06 0.00 0.00 700.00 700.00 0.00 0.00% 280-2810-64040 MISCELLANEOUS 300.00 0.00 0.00 0.00 0.00 0.00 0.00% 280-2810-66000 TRANSFER OUT 7,620.00 8,153.00 0.00 0.00 0.00 0.00 0.00% Total Department: 2810 - USF COMMUNITY CENTER: -10,861.18 -11,453.18 -13,548.69 -15,792.00 -15,792.00 0.00 0.00% Total Fund: 280 - USF COMMUNITY CENTER: -10,861.18 -11,453.18 -13,548.69 -15,792.00 -15,792.00 0.00 0.00% Fund: 310 - GARBAGE
Department: 3110 - GARBAGE
310-3110-45010 GARBAGE SERVICE REVENUE 949,695.39 1,002,111.78 702,225.18 1,000,000.00 1,000,000.00 0.00 0.00% Exhibit 6.2d Page 77 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
310-3110-46040 INTEREST EARNED 186.51 272.34 144.01 225.00 225.00 0.00 0.00% 310-3110-61010 PROFESSIONAL SERVICES 863,690.32 925,606.04 475,573.51 889,200.00 889,200.00 0.00 0.00% 310-3110-61030 FRANCHISE FEE 75,103.50 80,487.47 0.00 75,000.00 75,000.00 0.00 0.00% Total Department: 3110 - GARBAGE: 11,088.08 -3,709.39 226,795.68 36,025.00 36,025.00 0.00 0.00% Total Fund: 310 - GARBAGE: 11,088.08 -3,709.39 226,795.68 36,025.00 36,025.00 0.00 0.00% Fund: 320 - GAS TAX 2103
Department: 7000 - CAPITAL PROJECTS
320-7000-70040 VEHICLES 0.00 0.00 66,226.32 72,000.00 72,000.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 0.00 0.00 66,226.32 72,000.00 72,000.00 0.00 0.00% Department: 8000 - STREET PROJECTS
320-8000-46040 INTEREST EARNED 234.31 354.47 139.19 330.00 330.00 0.00 0.00% 320-8000-47410 HIGHWAY USER TAX 68,816.00 67,747.67 45,867.36 72,214.00 72,214.00 0.00 0.00% 320-8000-60020 DEPARTMENT SUPPLIES 1,670.02 1,999.36 1,000.28 2,000.00 2,000.00 0.00 0.00% 320-8000-61140 STREET STRIPING 35,000.00 27,795.00 0.00 35,000.00 35,000.00 0.00 0.00% 320-8000-66000 TRANSFER OUT 3,600.00 3,852.00 2,003.00 4,006.00 4,006.00 0.00 0.00% 320-8000-80100 SURFACE IMPROVEMENTS 0.00 100,000.00 0.00 100,000.00 100,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 28,780.29 -65,544.22 43,003.27 -68,462.00 -68,462.00 0.00 0.00% Total Fund: 320 - GAS TAX 2103: 28,780.29 -65,544.22 -23,223.05 -140,462.00 -140,462.00 0.00 0.00% Fund: 321 - GAS TAX 2105
Department: 8000 - STREET PROJECTS
321-8000-46040 INTEREST EARNED 167.41 105.17 0.00 150.00 150.00 0.00 0.00% 321-8000-47410 HIGHWAY USER TAX 45,838.14 43,733.03 28,624.31 49,841.00 49,841.00 0.00 0.00% 321-8000-60020 DEPARTMENT SUPPLIES 7,186.23 6,110.57 7,500.44 7,500.00 7,500.00 0.00 0.00% 321-8000-61010 PROFESSIONAL SERVICES 0.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00% 321-8000-66000 TRANSFER OUT 17,000.00 18,190.00 9,459.00 18,918.00 18,918.00 0.00 0.00% 321-8000-80100 SURFACE IMPROVEMENTS 0.00 100,000.00 0.00 100,000.00 100,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 21,819.32 -80,462.37 11,664.87 -77,427.00 -77,427.00 0.00 0.00% Total Fund: 321 - GAS TAX 2105: 21,819.32 -80,462.37 11,664.87 -77,427.00 -77,427.00 0.00 0.00% Fund: 322 - GAS TAX 2106
Department: 8000 - STREET PROJECTS
322-8000-47410 HIGHWAY USER TAX 31,593.81 30,184.71 19,440.51 33,655.00 33,655.00 0.00 0.00% 322-8000-60080 UTILITIES 47,656.74 38,474.39 19,777.57 53,000.00 53,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: -16,062.93 -8,289.68 -337.06 -19,345.00 -19,345.00 0.00 0.00% Total Fund: 322 - GAS TAX 2106: -16,062.93 -8,289.68 -337.06 -19,345.00 -19,345.00 0.00 0.00% Exhibit 6.2d Page 78 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 323 - GAS TAX 2107
Department: 8000 - STREET PROJECTS
323-8000-46040 INTEREST EARNED 0.00 0.00 77.92 0.00 0.00 0.00 0.00% 323-8000-47410 HIGHWAY USER TAX 62,119.80 57,784.82 38,624.53 67,954.00 67,954.00 0.00 0.00% 323-8000-61010 PROFESSIONAL SERVICES 23,895.84 22,740.84 15,680.28 34,659.22 34,659.22 0.00 0.00% 323-8000-66000 TRANSFER OUT 25,000.00 26,750.00 13,910.00 27,820.00 27,820.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 13,223.96 8,293.98 9,112.17 5,474.78 5,474.78 0.00 0.00% Department: 9999 - NON DEPARTMENTAL
323-9999-49010 TRANSFER IN 9,714.00 9,815.00 4,910.50 9,821.00 9,821.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 9,714.00 9,815.00 4,910.50 9,821.00 9,821.00 0.00 0.00% Total Fund: 323 - GAS TAX 2107: 22,937.96 18,108.98 14,022.67 15,295.78 15,295.78 0.00 0.00% Fund: 324 - GAS TAX 2107.5
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% 324-8000-66000 TRANSFER OUT 1,000.00 1,000.00 500.00 1,000.00 1,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 1,000.00 1,000.00 1,500.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,500.00 1,000.00 1,000.00 0.00 0.00% Fund: 325 - MEASURE L SALES TAX - ROADS
Department: 8000 - STREET PROJECTS
325-8000-41020 TAX-LOCAL STREETS AND ROADS 346,152.61 377,105.47 127,488.16 350,000.00 350,000.00 0.00 0.00% 325-8000-41025 INTEREST-STREETS & ROADS 34,457.50 0.00 0.00 0.00 0.00 0.00 0.00% 325-8000-41040 TAX-TRAFFIC MANAGEMENT 70,420.99 75,421.10 25,497.63 70,000.00 70,000.00 0.00 0.00% 325-8000-41045 INTEREST-TRAFFIC MANAGEMENT 5,701.09 0.00 0.00 0.00 0.00 0.00 0.00% 325-8000-41050 TAX-BIKE AND PEDESTRIAN 38,061.01 37,710.55 12,748.81 35,000.00 35,000.00 0.00 0.00% 325-8000-46040 INTEREST EARNED 2,665.94 2,381.25 1,013.91 2,250.00 2,250.00 0.00 0.00% 325-8000-80015 STREET OVERLAY-MISC 2,145.00 0.00 0.00 5,000.00 0.00 -5,000.00 -100.00% Budget Notes
Budget Code Subject Description
MID YEAR Street Overlay Misc. Misc. expense not needed
325-8000-80080 RADAR FEEDBACK SIGNS 7,011.88 0.00 0.00 0.00 0.00 0.00 0.00% 325-8000-80100 SURFACE IMPROVEMENTS 392,678.29 862,328.83 540,473.57 785,186.00 785,186.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 95,623.97 -369,710.46 -373,725.06 -332,936.00 -327,936.00 5,000.00 -1.50% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 95,623.97 -369,710.46 -373,725.06 -332,936.00 -327,936.00 5,000.00 -1.50% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Department: 8000 - STREET PROJECTS
326-8000-47420 SB 1-ROADS MAINTENANCE REHABILITATION 240,683.64 173,349.80 110,180.01 160,000.00 160,000.00 0.00 0.00% Exhibit 6.2d Page 79 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
326-8000-80020 WHITMORE SIDEWALK IMPROVEMENT PROJECT 122,434.89 3,612.02 0.00 163,967.00 163,967.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 118,248.75 169,737.78 110,180.01 -3,967.00 -3,967.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 118,248.75 169,737.78 110,180.01 -3,967.00 -3,967.00 0.00 0.00% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Department: 7000 - CAPITAL PROJECTS
370-7000-44910 DEVELOPMENT IMPACT FEES 75,972.00 84,222.81 56,448.00 75,000.00 75,000.00 0.00 0.00% 370-7000-44920 DOWNTOWN REVITALIZATION 27,750.00 61,500.00 42,000.00 60,000.00 60,000.00 0.00 0.00% 370-7000-46040 INTEREST EARNED 433.00 675.35 425.56 540.00 540.00 0.00 0.00% 370-7000-61010 PROFESSIONAL SERVICES 70.00 0.00 0.00 0.00 0.00 0.00 0.00% 370-7000-71065 PLAY STRUCTURE AT FONTANA PARK 0.00 0.00 0.00 161,029.00 161,029.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 104,085.00 146,398.16 98,873.56 -25,489.00 -25,489.00 0.00 0.00% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 104,085.00 146,398.16 98,873.56 -25,489.00 -25,489.00 0.00 0.00% Fund: 371 - TRENCH CUT FUND
Department: 8000 - STREET PROJECTS
371-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 371 - TRENCH CUT FUND: 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 372 - IT RESERVE
Department: 3720 - INFORMATION TECHNOLOGY
372-3720-46040 INTEREST EARNED 186.46 110.99 6.45 160.00 160.00 0.00 0.00% 372-3720-49010 TRANSFER IN 15,000.00 15,000.00 7,500.00 15,000.00 15,000.00 0.00 0.00% 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 15,866.61 13,021.72 0.00 20,000.00 20,000.00 0.00 0.00% 372-3720-74000 SCADA 0.00 70,000.00 0.00 0.00 5,000.00 5,000.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR SCADA Final cost for completion
Total Department: 3720 - INFORMATION TECHNOLOGY: -680.15 -67,910.73 7,506.45 -9,840.00 -14,840.00 -5,000.00 50.81% Total Fund: 372 - IT RESERVE: -680.15 -67,910.73 7,506.45 -9,840.00 -14,840.00 -5,000.00 50.81% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Department: 3740 - DISABILITY ACCESS AND EDUCATION
374-3740-46055 CASP REVENUE 1,121.76 1,600.56 1,320.12 1,400.00 1,400.00 0.00 0.00% Total Department: 3740 - DISABILITY ACCESS AND EDUCATION: 1,121.76 1,600.56 1,320.12 1,400.00 1,400.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,121.76 1,600.56 1,320.12 1,400.00 1,400.00 0.00 0.00% Exhibit 6.2d Page 80 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Department: 1055 - PUBLIC WORKS
380-1055-50020 SALARIES-EXTRA HELP 48,297.00 26,328.00 16,762.50 26,000.00 26,000.00 0.00 0.00% 380-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM- CONTRACT EE 1,839.31 0.00 0.00 0.00 0.00 0.00 0.00% 380-1055-51030 UNEMPLOYMENT INSURANCE 238.01 140.00 118.06 0.00 0.00 0.00 0.00% 380-1055-51070 MEDICARE TAX 3,694.40 2,014.47 1,282.36 3,060.00 3,060.00 0.00 0.00% 380-1055-51075 EMPLOYMENT TRAINING TAX 14.01 7.00 3.58 0.00 0.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 54,082.73 28,489.47 18,166.50 29,060.00 29,060.00 0.00 0.00% Department: 2000 - EC-2
380-2000-61010 EC-2 PROFESSIONAL SERVICES 5,000.00 5,000.00 0.00 5,000.00 5,000.00 0.00 0.00% Total Department: 2000 - EC-2: 5,000.00 5,000.00 0.00 5,000.00 5,000.00 0.00 0.00% Department: 6000 - ARPA-REVENUE REPLACEMENT
380-6000-61007 COMMUNITY SENIOR CENTER IMPROVEMENTS 90,716.08 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61008 3RD STREET ADA 360.00 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61009 NEW OFFICES- PLANNING/BUILDING 4,150.00 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61010 Professional Services 1,637.50 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61011 HUGHSON CIVIC CENTER 24,032.37 33,559.40 5,740.60 88,609.00 88,609.00 0.00 0.00% 380-6000-61012 SR. CENTER/ CITY HALL OUTSIDE PAINT22,161.75 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61013 SR. CENTER/ CITY HALL GUTTERS 5,000.00 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61014 STARN PARK SHADE REPLACEMENT 2,344.02 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61015 STARN PARK- SHADE PAINTING 4,100.00 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61016 EUCLID PLAYGROUND SHADE 23,005.85 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61017 VOLT SCHOLARSHIPS 25,000.00 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61018 HUGHSON AVE ADA PARKING 44,511.70 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61019 MASTER FEE SCHEDULE 1,515.00 27,660.00 4,035.00 32,716.00 32,716.00 0.00 0.00% 380-6000-61020 SIDEWALK REPAIRS 52,020.50 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61025 STARN PARK SECURITY SYSTEM 4,890.00 0.00 0.00 0.00 0.00 0.00 0.00% 380-6000-61027 MASTERPLAN UPDATE 0.00 0.00 10,424.50 100,000.00 100,000.00 0.00 0.00% 380-6000-61028 CITY BUILDING UPDATES 0.00 43,210.08 0.00 17,263.00 17,263.00 0.00 0.00% 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 14,950.00 0.00 0.00 0.00 0.00 0.00% 380-6000-64040 ARPA-MISCELLANEOUS 5,800.13 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 6000 - ARPA-REVENUE REPLACEMENT: 311,244.90 119,379.48 20,200.10 244,588.00 244,588.00 0.00 0.00% Department: 7000 - CAPITAL PROJECTS
380-7000-61021 CONCRETE CUTTER 6,586.58 0.00 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 12,827.00 3,311.74 0.00 0.00 0.00 0.00 0.00% 380-7000-61024 DOWNTOWN MONUMENT SIGN 24,394.91 27,710.74 0.00 0.00 0.00 0.00 0.00% Exhibit 6.2d Page 81 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
380-7000-61025 DOWNTOWN LIGHTING & SPEAKERS 0.00 30,320.91 0.00 111,979.00 111,979.00 0.00 0.00% 380-7000-61026 DOWNTOWN SIDEWALKS 0.00 0.00 84,266.54 97,746.00 97,746.00 0.00 0.00% 380-7000-61031 CUBICLES & CHAIRS 0.00 10,515.66 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 43,808.49 71,859.05 84,266.54 209,725.00 209,725.00 0.00 0.00% Department: 9999 - NON DEPARTMENTAL
380-9999-40010 CLFRF TRANCHE FUNDS RECEIVED 414,136.12 224,728.00 0.00 488,373.00 488,373.00 0.00 0.00% Total Department: 9999 - NON DEPARTMENTAL: 414,136.12 224,728.00 0.00 488,373.00 488,373.00 0.00 0.00% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -122,633.14 0.00 0.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
Department: 3830 - VEHICLE ABATEMENT
383-3830-47040 ABANDONED VEHICLE ABATEMENT 41,918.29 30,561.59 0.00 35,000.00 35,000.00 0.00 0.00% 383-3830-66000 TRANSFER OUT 28,000.00 37,000.00 17,500.00 35,000.00 35,000.00 0.00 0.00% Total Department: 3830 - VEHICLE ABATEMENT: 13,918.29 -6,438.41 -17,500.00 0.00 0.00 0.00 0.00% Department: 7000 - CAPITAL PROJECTS
383-7000-70040 VEHICLES 0.00 0.00 41,251.97 50,000.00 50,000.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 0.00 0.00 41,251.97 50,000.00 50,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: 13,918.29 -6,438.41 -58,751.97 -50,000.00 -50,000.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND
Department: 3840 - SUPPLEMENTAL LAW ENFORCEMENT
384-3840-46040 INTEREST EARNED 848.65 993.81 467.81 850.00 850.00 0.00 0.00% 384-3840-47060 SUPPLEMENTAL LAW ENFORCEMENT SERVICES 186,158.96 176,585.79 193,381.90 195,000.00 195,000.00 0.00 0.00% 384-3840-60070 PHONE AND INTERNET 4,561.20 4,023.14 0.00 6,240.00 6,240.00 0.00 0.00% 384-3840-60080 UTILITIES 1,785.27 1,766.42 1,115.20 2,120.00 2,120.00 0.00 0.00% 384-3840-61010 PROFESSIONAL SERVICES 5,000.00 5,000.00 0.00 5,000.00 5,000.00 0.00 0.00% 384-3840-66000 TRANSFER OUT 150,000.00 160,500.00 87,330.00 174,660.00 174,660.00 0.00 0.00% 384-3840-70080 POLICE EQUIPMENT 0.00 0.00 0.00 7,830.00 7,830.00 0.00 0.00% Total Department: 3840 - SUPPLEMENTAL LAW ENFORCEMEN… 25,661.14 6,290.04 105,404.51 0.00 0.00 0.00 0.00% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 25,661.14 6,290.04 105,404.51 0.00 0.00 0.00 0.00% Fund: 392 - 94-STBG-799 HOUSING REHAB
Department: 3900 - HOUSING
392-3900-46040 INTEREST EARNED 995.40 290.32 167.27 300.00 300.00 0.00 0.00% 392-3900-46060 PROGRAM INCOME-CDBG LOAN REPAYMENT -1,071.14 130.52 0.00 300.00 300.00 0.00 0.00% 392-3900-64020 MISCELLANEOUS BANK CHARGES 155.84 19.48 0.00 0.00 0.00 0.00 0.00% Total Department: 3900 - HOUSING: -231.58 401.36 167.27 600.00 600.00 0.00 0.00% Total Fund: 392 - 94-STBG-799 HOUSING REHAB: -231.58 401.36 167.27 600.00 600.00 0.00 0.00% Exhibit 6.2d Page 82 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 393 - HOME PROGRAM GRANT FTHBS
Department: 3900 - HOUSING
393-3900-46040 INTEREST EARNED 11,505.60 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 3900 - HOUSING: 11,505.60 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 393 - HOME PROGRAM GRANT FTHBS: 11,505.60 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 394 - 96-STBG-1013 REHAB
Department: 3900 - HOUSING
394-3900-46040 INTEREST EARNED 313.78 308.99 151.94 260.00 260.00 0.00 0.00% Total Department: 3900 - HOUSING: 313.78 308.99 151.94 260.00 260.00 0.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: 313.78 308.99 151.94 260.00 260.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
Department: 8000 - STREET PROJECTS
420-8000-47550 GRANT-RSTP-WHITMORE CROSSWALK 1,493.69 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 1,493.69 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 420 - TRANPORTATION STREET PROJECTS: 1,493.69 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
Department: 8000 - STREET PROJECTS
425-8000-47560 GRANT-CDBG-2ND STREET SIDEWALK INFILL 0.00 0.00 -29,242.75 343,521.00 572,410.63 228,889.63 66.63% Budget Notes
Budget Code Subject Description
MID YEAR Grant CDBG 2nd St Sidewalk Infill Approved on 9-8-25, resolution 2025-32 425-8000-47580 GRANT-CDBG-WALKER LANE 429,946.77 19,295.66 0.00 0.00 0.00 0.00 0.00% 425-8000-80030 2ND STREET SIDEWALK INFILL 575.00 33,228.60 507,544.51 343,521.00 572,410.63 228,889.63 66.63% Budget Notes
Budget Code Subject Description
MID YEAR 2nd Street Sidewalk Infill Approved on 9-8-25, resolution 2025-32 425-8000-80580 WALKER LANE 408,641.36 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 20,730.41 -13,932.94 -536,787.26 0.00 0.00 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: 20,730.41 -13,932.94 -536,787.26 0.00 0.00 0.00 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Department: 7000 - CAPITAL PROJECTS
450-7000-44910 DEVELOPMENT IMPACT FEES 166,026.00 239,192.59 157,584.00 200,000.00 200,000.00 0.00 0.00% 450-7000-46040 INTEREST EARNED 1,286.94 1,507.04 831.61 1,300.00 1,300.00 0.00 0.00% 450-7000-61010 PROFESSIONAL SERVICES 87,685.83 0.00 0.00 150,000.00 150,000.00 0.00 0.00% Exhibit 6.2d Page 83 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
450-7000-73000 Vac-Con Truck Purchase 112,778.23 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: -33,151.12 240,699.63 158,415.61 51,300.00 51,300.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: -33,151.12 240,699.63 158,415.61 51,300.00 51,300.00 0.00 0.00% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Department: 7000 - CAPITAL PROJECTS
451-7000-44910 DEVELOPMENT IMPACT FEES 179,950.00 252,879.24 170,800.00 200,000.00 200,000.00 0.00 0.00% 451-7000-46040 INTEREST EARNED 2,661.27 3,045.38 1,650.28 2,500.00 2,500.00 0.00 0.00% 451-7000-61010 PROFESSIONAL SERVICES 70.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00% 451-7000-70010 LAND ACQUISITION 5,000.00 0.00 0.00 230,528.00 230,528.00 0.00 0.00% 451-7000-71030 AUDIO VISUAL UPGRADE 0.00 0.00 41,384.42 41,384.42 41,384.42 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 177,541.27 255,924.62 131,065.86 -71,412.42 -71,412.42 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 177,541.27 255,924.62 131,065.86 -71,412.42 -71,412.42 0.00 0.00% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Department: 8000 - STREET PROJECTS
452-8000-44910 DEVELOPMENT IMPACT FEES 120,978.50 182,912.50 114,828.00 150,000.00 150,000.00 0.00 0.00% 452-8000-61010 PROFESSIONAL SERVICES 70.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% 452-8000-80100 SURFACE IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 120,908.50 182,912.50 114,828.00 140,000.00 140,000.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 120,908.50 182,912.50 114,828.00 140,000.00 140,000.00 0.00 0.00% Fund: 453 - PARK DEV IMPACT FEE
Department: 7000 - CAPITAL PROJECTS
453-7000-44910 DEVELOPMENT IMPACT FEES 0.00 1,600.00 0.00 1,600.00 0.00 -1,600.00 -100.00% Budget Notes
Budget Code Subject Description
MID YEAR Development Impact Fees Parkwood does not pay into these fees 453-7000-46040 INTEREST EARNED 652.19 0.00 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% 453-7000-61010 PROFESSIONAL SERVICES 70.00 0.00 0.00 0.00 0.00 0.00 0.00% 453-7000-71055 LEBRIGHT PARK 480,249.29 0.00 0.00 0.00 0.00 0.00 0.00% 453-7000-71060 RESTROOM AT LEBRIGHT 298,488.75 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: -778,155.85 1,600.00 0.00 184,136.00 182,536.00 -1,600.00 -0.87% Total Fund: 453 - PARK DEV IMPACT FEE: -778,155.85 1,600.00 0.00 184,136.00 182,536.00 -1,600.00 -0.87% Exhibit 6.2d Page 84 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 454 - PARKLAND IN LIEU
Department: 7000 - CAPITAL PROJECTS
454-7000-44910 DEVELOPMENT IMPACT FEES 0.00 1,991.00 0.00 1,991.00 0.00 -1,991.00 -100.00% Budget Notes
Budget Code Subject Description
MID YEAR Development Impact Fees Parkwood does not pay these fees. 454-7000-46040 INTEREST EARNED 1,014.15 943.70 464.04 800.00 800.00 0.00 0.00% 454-7000-61010 PROFESSIONAL SERVICES 40,068.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: -39,053.85 2,934.70 464.04 2,791.00 800.00 -1,991.00 -71.34% Total Fund: 454 - PARKLAND IN LIEU: -39,053.85 2,934.70 464.04 2,791.00 800.00 -1,991.00 -71.34% Fund: 520 - RDA SUCCESSOR AGENCY
Department: 5210 - RDA SUCCESSOR AGENCY
520-5210-40020 TAX INCREMENT 202,320.42 339,983.00 0.00 382,602.00 382,602.00 0.00 0.00% 520-5210-46040 INTEREST EARNED 2,276.59 2,845.06 1,225.94 2,200.00 2,200.00 0.00 0.00% 520-5210-61010 PROFESSIONAL SERVICES 8,100.50 8,422.70 6,332.00 12,000.00 12,000.00 0.00 0.00% 520-5210-64010 INTEREST EXPENSE 72,117.09 68,496.81 33,282.39 65,400.00 65,400.00 0.00 0.00% 520-5210-64080 DEPRECIATION 27,490.00 0.00 0.00 0.00 0.00 0.00 0.00% 520-5210-65010 RETIRE PRINCIPAL 0.00 115,000.00 120,000.00 120,000.00 120,000.00 0.00 0.00% 520-5210-66000 TRANSFER OUT 96,250.00 97,100.00 48,550.00 97,100.00 97,100.00 0.00 0.00% Total Department: 5210 - RDA SUCCESSOR AGENCY: 639.42 53,808.55 -206,938.45 90,302.00 90,302.00 0.00 0.00% Total Fund: 520 - RDA SUCCESSOR AGENCY: 639.42 53,808.55 -206,938.45 90,302.00 90,302.00 0.00 0.00% Fund: 530 - BRITTANY WOODS- LLD
Department: 3405 - BRITTANY WOODS
530-3405-41030 DIRECT ASSESSMENTS 8,022.00 7,960.00 0.00 8,060.00 8,060.00 0.00 0.00% 530-3405-50010 SALARIES-REGULAR 4,133.40 5,066.46 2,422.93 3,990.00 3,990.00 0.00 0.00% 530-3405-50030 OVERTIME 175.57 201.43 108.08 178.00 178.00 0.00 0.00% 530-3405-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 439.48 548.55 268.48 466.00 466.00 0.00 0.00% 530-3405-51020 MEDICAL INSURANCE 597.01 918.53 518.52 910.00 910.00 0.00 0.00% 530-3405-51030 UNEMPLOYMENT INSURANCE 13.67 12.21 13.40 28.00 28.00 0.00 0.00% 530-3405-51040 WORKERS' COMPENSATION 449.12 573.78 297.00 399.00 399.00 0.00 0.00% 530-3405-51050 LIFE INSURANCE 14.39 24.79 9.91 18.00 18.00 0.00 0.00% 530-3405-51060 DENTAL INSURANCE 49.21 58.41 34.27 56.00 56.00 0.00 0.00% 530-3405-51070 MEDICARE TAX 62.76 76.05 36.48 49.00 49.00 0.00 0.00% 530-3405-51075 EMPLOYMENT TRAINING TAX (ETT) 0.72 0.58 0.37 1.00 1.00 0.00 0.00% 530-3405-51080 DEFERRED COMPENSATION 41.36 47.85 21.93 38.00 38.00 0.00 0.00% 530-3405-60080 UTILITIES 3,732.79 3,704.06 2,369.21 3,937.00 3,937.00 0.00 0.00% 530-3405-61010 PROFESSIONAL SERVICES 1,146.86 158.72 760.39 565.00 565.00 0.00 0.00% Exhibit 6.2d Page 85 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
530-3405-61050 TEMPORARY EMPLOYEE SERVICES 2,103.33 1,162.03 699.81 2,200.00 2,200.00 0.00 0.00% 530-3405-64040 MISCELLANEOUS 896.55 1,051.16 846.12 3,070.00 3,070.00 0.00 0.00% 530-3405-66000 TRANSFER OUT 1,513.00 1,513.00 1,093.00 2,186.00 2,186.00 0.00 0.00% Total Department: 3405 - BRITTANY WOODS: -7,347.22 -7,157.61 -9,499.90 -10,031.00 -10,031.00 0.00 0.00% Total Fund: 530 - BRITTANY WOODS- LLD: -7,347.22 -7,157.61 -9,499.90 -10,031.00 -10,031.00 0.00 0.00% Fund: 531 - CENTRAL HUGHSON 2- LLD
Department: 3410 - CENTRAL HUGHSON 2
531-3410-41030 DIRECT ASSESSMENTS 14,579.24 14,396.45 0.00 14,614.00 14,614.00 0.00 0.00% 531-3410-50010 SALARIES-REGULAR 6,897.69 8,453.87 4,009.90 6,660.00 6,660.00 0.00 0.00% 531-3410-50030 OVERTIME 292.41 336.34 180.29 297.00 297.00 0.00 0.00% 531-3410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 732.29 915.86 445.41 778.00 778.00 0.00 0.00% 531-3410-51020 MEDICAL INSURANCE 997.13 1,533.90 851.66 1,519.00 1,519.00 0.00 0.00% 531-3410-51030 UNEMPLOYMENT INSURANCE 22.89 20.51 22.10 47.00 47.00 0.00 0.00% 531-3410-51040 WORKERS' COMPENSATION 749.16 957.24 495.00 666.00 666.00 0.00 0.00% 531-3410-51050 LIFE INSURANCE 24.13 41.45 16.45 30.00 30.00 0.00 0.00% 531-3410-51060 DENTAL INSURANCE 82.12 97.16 56.04 93.00 93.00 0.00 0.00% 531-3410-51070 MEDICARE TAX 103.72 127.91 60.64 83.00 83.00 0.00 0.00% 531-3410-51075 EMPLOYMENT TRAINING TAX (ETT) 1.27 0.98 0.58 1.00 1.00 0.00 0.00% 531-3410-51080 DEFERRED COMPENSATION 68.65 80.15 36.78 63.00 63.00 0.00 0.00% 531-3410-60080 UTILITIES 806.57 795.52 511.83 847.00 847.00 0.00 0.00% 531-3410-61010 PROFESSIONAL SERVICES 1,110.34 153.66 736.16 547.00 547.00 0.00 0.00% 531-3410-61050 TEMPORARY EMPLOYEE SERVICES 1,575.24 887.15 583.19 1,316.00 1,316.00 0.00 0.00% 531-3410-64040 MISCELLANEOUS 1,884.44 1,240.43 1,026.62 9,680.00 9,680.00 0.00 0.00% 531-3410-66000 TRANSFER OUT 2,216.00 2,216.00 1,574.50 3,149.00 3,149.00 0.00 0.00% 531-3410-70050 OTHER EQUIPMENT 0.00 3,146.75 0.00 0.00 0.00 0.00 0.00% Total Department: 3410 - CENTRAL HUGHSON 2: -2,984.81 -6,608.43 -10,607.15 -11,162.00 -11,162.00 0.00 0.00% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: -2,984.81 -6,608.43 -10,607.15 -11,162.00 -11,162.00 0.00 0.00% Fund: 532 - FEATHERS GLEN LLD
Department: 3415 - FEATHERS GLEN
532-3415-41030 DIRECT ASSESSMENTS 23,225.36 23,588.24 0.00 24,955.00 24,955.00 0.00 0.00% 532-3415-50010 SALARIES-REGULAR 14,071.35 17,244.50 8,193.50 13,585.00 13,585.00 0.00 0.00% 532-3415-50030 OVERTIME 596.34 686.57 368.11 605.00 605.00 0.00 0.00% 532-3415-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM1,494.99 1,866.73 910.04 1,588.00 1,588.00 0.00 0.00% 532-3415-51020 MEDICAL INSURANCE 2,033.63 3,128.39 1,741.43 3,099.00 3,099.00 0.00 0.00% 532-3415-51030 UNEMPLOYMENT INSURANCE 46.64 41.73 45.03 97.00 97.00 0.00 0.00% 532-3415-51040 WORKERS' COMPENSATION 1,528.89 1,952.85 1,011.00 1,358.00 1,358.00 0.00 0.00% 532-3415-51050 LIFE INSURANCE 49.38 85.23 33.95 61.00 61.00 0.00 0.00% 532-3415-51060 DENTAL INSURANCE 168.37 198.83 114.32 190.00 190.00 0.00 0.00% Exhibit 6.2d Page 86 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
532-3415-51070 MEDICARE TAX 212.67 260.01 124.42 171.00 171.00 0.00 0.00% 532-3415-51075 EMPLOYMENT TRAINING TAX (ETT) 2.74 2.04 1.34 0.00 0.00 0.00 0.00% 532-3415-51080 DEFERRED COMPENSATION 138.91 164.66 74.77 129.00 129.00 0.00 0.00% 532-3415-60080 UTILITIES 1,096.08 1,001.05 759.35 1,080.00 1,080.00 0.00 0.00% 532-3415-61010 PROFESSIONAL SERVICES 1,100.32 152.26 729.43 542.00 542.00 0.00 0.00% 532-3415-61050 TEMPORARY EMPLOYEE SERVICES 6,319.20 4,072.00 4,140.59 4,335.00 4,335.00 0.00 0.00% 532-3415-64040 MISCELLANEOUS 1,034.20 2,038.73 2,800.94 10,904.00 10,904.00 0.00 0.00% 532-3415-66000 TRANSFER OUT 3,231.00 3,231.00 2,654.50 5,309.00 5,309.00 0.00 0.00% Total Department: 3415 - FEATHERS GLEN: -9,899.35 -12,538.34 -23,702.72 -18,098.00 -18,098.00 0.00 0.00% Total Fund: 532 - FEATHERS GLEN LLD: -9,899.35 -12,538.34 -23,702.72 -18,098.00 -18,098.00 0.00 0.00% Fund: 533 - FONTANA RANCH NORTH- LLD
Department: 3420 - FONTANA RANCH NORTH
533-3420-41030 DIRECT ASSESSMENTS 29,655.00 29,984.98 -164.99 30,836.00 30,836.00 0.00 0.00% 533-3420-50010 SALARIES-REGULAR 3,517.52 4,307.81 2,050.03 3,395.00 3,395.00 0.00 0.00% 533-3420-50030 OVERTIME 148.91 172.22 91.89 151.00 151.00 0.00 0.00% 533-3420-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 374.21 466.81 228.00 397.00 397.00 0.00 0.00% 533-3420-51020 MEDICAL INSURANCE 508.21 781.58 437.91 774.00 774.00 0.00 0.00% 533-3420-51030 UNEMPLOYMENT INSURANCE 11.69 10.42 11.32 24.00 24.00 0.00 0.00% 533-3420-51040 WORKERS' COMPENSATION 382.23 488.33 252.00 339.00 339.00 0.00 0.00% 533-3420-51050 LIFE INSURANCE 12.24 21.12 8.37 15.00 15.00 0.00 0.00% 533-3420-51060 DENTAL INSURANCE 42.19 50.06 28.66 48.00 48.00 0.00 0.00% 533-3420-51070 MEDICARE TAX 52.97 65.30 31.15 43.00 43.00 0.00 0.00% 533-3420-51075 EMPLOYMENT TRAINING TAX (ETT) 0.58 0.49 0.29 1.00 1.00 0.00 0.00% 533-3420-51080 DEFERRED COMPENSATION 34.45 41.22 18.88 32.00 32.00 0.00 0.00% 533-3420-60080 UTILITIES 10,111.36 11,180.40 8,533.99 12,067.00 12,067.00 0.00 0.00% 533-3420-61010 PROFESSIONAL SERVICES 1,199.90 166.02 795.37 591.00 591.00 0.00 0.00% 533-3420-61050 TEMPORARY EMPLOYEE SERVICES 1,056.18 682.76 699.81 883.00 883.00 0.00 0.00% 533-3420-64040 MISCELLANEOUS 1,941.99 1,722.49 1,326.58 8,755.00 8,755.00 0.00 0.00% 533-3420-66000 TRANSFER OUT 4,111.00 4,111.00 1,920.00 3,840.00 3,840.00 0.00 0.00% 533-3420-70050 OTHER EQUIPMENT 0.00 3,146.75 0.00 0.00 0.00 0.00 0.00% Total Department: 3420 - FONTANA RANCH NORTH: 6,149.37 2,570.20 -16,599.24 -519.00 -519.00 0.00 0.00% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 6,149.37 2,570.20 -16,599.24 -519.00 -519.00 0.00 0.00% Fund: 534 - FONTANA RANCH SOUTH- LLD
Department: 3425 - FONTANA RANCH SOUTH
534-3425-41030 DIRECT ASSESSMENTS 18,899.64 19,760.97 -178.27 21,118.00 21,118.00 0.00 0.00% 534-3425-50010 SALARIES-REGULAR 1,500.68 2,156.25 976.01 1,618.00 1,618.00 0.00 0.00% 534-3425-50030 OVERTIME 33.88 99.53 53.07 72.00 72.00 0.00 0.00% 534-3425-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 127.88 162.34 108.35 189.00 189.00 0.00 0.00% Exhibit 6.2d Page 87 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
534-3425-51020 MEDICAL INSURANCE 202.75 304.89 210.62 369.00 369.00 0.00 0.00% 534-3425-51030 UNEMPLOYMENT INSURANCE 5.71 6.46 5.60 11.00 11.00 0.00 0.00% 534-3425-51040 WORKERS' COMPENSATION 382.23 247.73 120.00 162.00 162.00 0.00 0.00% 534-3425-51050 LIFE INSURANCE 5.48 11.97 3.72 7.00 7.00 0.00 0.00% 534-3425-51060 DENTAL INSURANCE 20.63 27.87 13.80 23.00 23.00 0.00 0.00% 534-3425-51070 MEDICARE TAX 21.81 33.01 14.69 19.00 19.00 0.00 0.00% 534-3425-51075 EMPLOYMENT TRAINING TAX (ETT) 0.25 0.29 0.15 1.00 1.00 0.00 0.00% 534-3425-51080 DEFERRED COMPENSATION 13.94 22.90 8.81 15.00 15.00 0.00 0.00% 534-3425-60080 UTILITIES 5,067.27 5,745.38 4,600.32 6,217.00 6,217.00 0.00 0.00% 534-3425-61010 PROFESSIONAL SERVICES 1,128.24 156.19 748.27 556.00 556.00 0.00 0.00% 534-3425-61050 TEMPORARY EMPLOYEE SERVICES 1,056.18 682.76 699.81 750.00 750.00 0.00 0.00% 534-3425-64040 MISCELLANEOUS 1,478.29 1,403.95 809.72 3,264.00 3,264.00 0.00 0.00% 534-3425-66000 TRANSFER OUT 2,045.00 2,045.00 905.50 1,811.00 1,811.00 0.00 0.00% Total Department: 3425 - FONTANA RANCH SOUTH: 5,809.42 6,654.45 -9,456.71 6,034.00 6,034.00 0.00 0.00% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 5,809.42 6,654.45 -9,456.71 6,034.00 6,034.00 0.00 0.00% Fund: 535 - RHAPSODY I - LLD
Department: 3430 - RHAPSODY 1
535-3430-41030 DIRECT ASSESSMENTS 6,753.20 6,753.20 0.00 6,794.00 6,794.00 0.00 0.00% 535-3430-50010 SALARIES-REGULAR 2,085.35 2,556.07 1,224.44 2,012.00 2,012.00 0.00 0.00% 535-3430-50030 OVERTIME 88.55 101.44 54.55 90.00 90.00 0.00 0.00% 535-3430-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 222.36 276.11 135.39 235.00 235.00 0.00 0.00% 535-3430-51020 MEDICAL INSURANCE 301.24 463.62 261.28 459.00 459.00 0.00 0.00% 535-3430-51030 UNEMPLOYMENT INSURANCE 6.82 6.16 6.70 14.00 14.00 0.00 0.00% 535-3430-51040 WORKERS' COMPENSATION 225.51 289.09 150.00 201.00 201.00 0.00 0.00% 535-3430-51050 LIFE INSURANCE 7.18 12.45 4.94 9.00 9.00 0.00 0.00% 535-3430-51060 DENTAL INSURANCE 24.76 29.21 16.92 28.00 28.00 0.00 0.00% 535-3430-51070 MEDICARE TAX 31.09 38.10 18.40 24.00 24.00 0.00 0.00% 535-3430-51075 EMPLOYMENT TRAINING TAX (ETT) 0.29 0.25 0.15 1.00 1.00 0.00 0.00% 535-3430-51080 DEFERRED COMPENSATION 20.87 23.87 10.88 19.00 19.00 0.00 0.00% 535-3430-60080 UTILITIES 1,975.41 2,041.71 1,395.50 2,163.00 2,163.00 0.00 0.00% 535-3430-61010 PROFESSIONAL SERVICES 1,175.52 162.65 779.23 579.00 579.00 0.00 0.00% 535-3430-61050 TEMPORARY EMPLOYEE SERVICES 1,056.18 682.76 699.81 883.00 883.00 0.00 0.00% 535-3430-64040 MISCELLANEOUS 762.22 1,185.82 454.90 2,722.00 2,722.00 0.00 0.00% 535-3430-66000 TRANSFER OUT 1,334.00 1,334.00 629.50 1,259.00 1,259.00 0.00 0.00% Total Department: 3430 - RHAPSODY 1: -2,564.15 -2,450.11 -5,842.59 -3,904.00 -3,904.00 0.00 0.00% Total Fund: 535 - RHAPSODY I - LLD: -2,564.15 -2,450.11 -5,842.59 -3,904.00 -3,904.00 0.00 0.00% Exhibit 6.2d Page 88 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 536 - RHAPSODY 2- LLD
Department: 3435 - RHAPSODY 2
536-3435-41030 DIRECT ASSESSMENTS 15,594.20 15,324.70 0.00 16,328.00 16,328.00 0.00 0.00% 536-3435-50010 SALARIES-REGULAR 2,085.35 2,556.07 1,169.57 1,914.00 1,914.00 0.00 0.00% 536-3435-50030 OVERTIME 88.55 101.44 52.48 85.00 85.00 0.00 0.00% 536-3435-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 222.36 276.11 129.33 224.00 224.00 0.00 0.00% 536-3435-51020 MEDICAL INSURANCE 301.24 463.62 251.60 437.00 437.00 0.00 0.00% 536-3435-51030 UNEMPLOYMENT INSURANCE 6.82 6.16 6.35 14.00 14.00 0.00 0.00% 536-3435-51040 WORKERS' COMPENSATION 225.51 130.81 141.00 191.00 191.00 0.00 0.00% 536-3435-51050 LIFE INSURANCE 7.18 12.45 4.78 9.00 9.00 0.00 0.00% 536-3435-51060 DENTAL INSURANCE 24.76 29.21 16.34 27.00 27.00 0.00 0.00% 536-3435-51070 MEDICARE TAX 31.09 38.10 17.50 23.00 23.00 0.00 0.00% 536-3435-51075 EMPLOYMENT TRAINING TAX (ETT) 0.29 0.25 0.15 1.00 1.00 0.00 0.00% 536-3435-51080 DEFERRED COMPENSATION 20.87 23.87 10.51 18.00 18.00 0.00 0.00% 536-3435-60080 UTILITIES 2,366.85 2,350.82 1,364.85 2,494.00 2,494.00 0.00 0.00% 536-3435-61010 PROFESSIONAL SERVICES 1,134.69 157.03 752.31 559.00 559.00 0.00 0.00% 536-3435-61050 TEMPORARY EMPLOYEE SERVICES 1,056.18 682.76 699.81 700.00 700.00 0.00 0.00% 536-3435-64040 MISCELLANEOUS 615.00 621.76 306.99 2,387.00 2,387.00 0.00 0.00% 536-3435-66000 TRANSFER OUT 1,288.00 1,288.00 606.00 1,212.00 1,212.00 0.00 0.00% Total Department: 3435 - RHAPSODY 2: 6,119.46 6,586.24 -5,529.57 6,033.00 6,033.00 0.00 0.00% Total Fund: 536 - RHAPSODY 2- LLD: 6,119.46 6,586.24 -5,529.57 6,033.00 6,033.00 0.00 0.00% Fund: 537 - SANTA FE ESTATES 1 - LLD
Department: 3440 - SANTA FE ESTATES 1
537-3440-41030 DIRECT ASSESSMENTS 7,158.00 7,224.00 -66.00 7,260.00 7,260.00 0.00 0.00% 537-3440-50010 SALARIES-REGULAR 5,230.51 7,520.21 3,589.81 6,052.00 6,052.00 0.00 0.00% 537-3440-50030 OVERTIME 119.35 345.51 193.11 270.00 270.00 0.00 0.00% 537-3440-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 445.20 566.57 399.90 707.00 707.00 0.00 0.00% 537-3440-51020 MEDICAL INSURANCE 707.20 1,063.58 763.99 1,381.00 1,381.00 0.00 0.00% 537-3440-51030 UNEMPLOYMENT INSURANCE 19.90 22.59 20.47 43.00 43.00 0.00 0.00% 537-3440-51040 WORKERS' COMPENSATION 1,331.25 1,525.38 450.00 605.00 605.00 0.00 0.00% 537-3440-51050 LIFE INSURANCE 19.48 42.42 14.99 27.00 27.00 0.00 0.00% 537-3440-51060 DENTAL INSURANCE 71.61 95.99 50.55 85.00 85.00 0.00 0.00% 537-3440-51070 MEDICARE TAX 77.79 113.66 54.48 75.00 75.00 0.00 0.00% 537-3440-51075 EMPLOYMENT TRAINING TAX (ETT) 1.15 1.11 0.56 1.00 1.00 0.00 0.00% 537-3440-51080 DEFERRED COMPENSATION 48.46 81.27 33.14 58.00 58.00 0.00 0.00% 537-3440-60080 UTILITIES 7,043.75 6,774.13 5,364.35 7,191.00 7,191.00 0.00 0.00% 537-3440-61010 PROFESSIONAL SERVICES 1,126.82 155.91 746.92 555.00 555.00 0.00 0.00% 537-3440-61050 TEMPORARY EMPLOYEE SERVICES 6,319.20 3,756.20 3,032.55 4,500.00 4,500.00 0.00 0.00% 537-3440-64040 MISCELLANEOUS 1,224.95 1,686.64 756.55 4,511.00 4,511.00 0.00 0.00% Exhibit 6.2d Page 89 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
537-3440-66000 TRANSFER OUT 501.00 501.00 0.00 0.00 0.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Transfer Out No charge while district is in the red Total Department: 3440 - SANTA FE ESTATES 1: -17,129.62 -17,028.17 -15,537.37 -18,801.00 -18,801.00 0.00 0.00% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -17,129.62 -17,028.17 -15,537.37 -18,801.00 -18,801.00 0.00 0.00% Fund: 538 - SANTA FE ESTATES 2 - LLD
Department: 3445 - SANTA FE ESTATES 2
538-3445-41030 DIRECT ASSESSMENTS 6,614.18 6,614.18 0.00 6,649.00 6,649.00 0.00 0.00% 538-3445-50010 SALARIES-REGULAR 5,230.51 7,520.21 3,350.26 5,641.00 5,641.00 0.00 0.00% 538-3445-50030 OVERTIME 119.35 345.51 185.02 251.00 251.00 0.00 0.00% 538-3445-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 445.20 566.57 372.92 659.00 659.00 0.00 0.00% 538-3445-51020 MEDICAL INSURANCE 707.20 1,063.58 714.70 1,287.00 1,287.00 0.00 0.00% 538-3445-51030 UNEMPLOYMENT INSURANCE 19.90 22.59 19.20 40.00 40.00 0.00 0.00% 538-3445-51040 WORKERS' COMPENSATION 1,331.25 863.16 420.00 564.00 564.00 0.00 0.00% 538-3445-51050 LIFE INSURANCE 19.48 42.42 13.97 25.00 25.00 0.00 0.00% 538-3445-51060 DENTAL INSURANCE 71.61 95.99 47.34 79.00 79.00 0.00 0.00% 538-3445-51070 MEDICARE TAX 77.79 113.66 51.01 71.00 71.00 0.00 0.00% 538-3445-51075 EMPLOYMENT TRAINING TAX (ETT) 1.15 1.11 0.52 1.00 1.00 0.00 0.00% 538-3445-51080 DEFERRED COMPENSATION 48.46 81.27 31.10 54.00 54.00 0.00 0.00% 538-3445-60080 UTILITIES 655.44 655.44 382.34 695.00 695.00 0.00 0.00% 538-3445-61010 PROFESSIONAL SERVICES 1,118.21 154.79 741.55 551.00 551.00 0.00 0.00% 538-3445-61050 TEMPORARY EMPLOYEE SERVICES 6,319.20 4,005.52 3,907.32 3,500.00 3,500.00 0.00 0.00% 538-3445-64040 MISCELLANEOUS 1,165.01 1,363.05 613.66 5,383.00 5,383.00 0.00 0.00% 538-3445-66000 TRANSFER OUT 1,500.00 1,500.00 0.00 0.00 0.00 0.00 0.00% Budget Notes
Budget Code Subject Description
MID YEAR Transfer Out No charge while district is in the red Total Department: 3445 - SANTA FE ESTATES 2: -12,215.58 -11,780.69 -10,850.91 -12,152.00 -12,152.00 0.00 0.00% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -12,215.58 -11,780.69 -10,850.91 -12,152.00 -12,152.00 0.00 0.00% Fund: 539 - STARN ESTATES - LLD
Department: 3450 - STARN ESTATES
539-3450-41030 DIRECT ASSESSMENTS 7,648.82 7,673.82 0.00 7,689.00 7,689.00 0.00 0.00% 539-3450-50010 SALARIES-REGULAR 2,145.47 2,584.78 1,231.25 2,038.00 2,038.00 0.00 0.00% 539-3450-50030 OVERTIME 88.55 101.44 55.16 91.00 91.00 0.00 0.00% 539-3450-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 226.53 278.69 136.74 238.00 238.00 0.00 0.00% 539-3450-51020 MEDICAL INSURANCE 309.08 468.89 262.62 465.00 465.00 0.00 0.00% Exhibit 6.2d Page 90 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
539-3450-51030 UNEMPLOYMENT INSURANCE 6.93 6.16 6.76 14.00 14.00 0.00 0.00% 539-3450-51040 WORKERS' COMPENSATION 225.51 292.98 153.00 204.00 204.00 0.00 0.00% 539-3450-51050 LIFE INSURANCE 7.32 12.52 5.03 9.00 9.00 0.00 0.00% 539-3450-51060 DENTAL INSURANCE 25.68 29.77 16.96 29.00 29.00 0.00 0.00% 539-3450-51070 MEDICARE TAX 31.93 38.58 18.65 25.00 25.00 0.00 0.00% 539-3450-51075 EMPLOYMENT TRAINING TAX (ETT) 0.29 0.25 0.15 1.00 1.00 0.00 0.00% 539-3450-51080 DEFERRED COMPENSATION 21.15 24.03 11.02 19.00 19.00 0.00 0.00% 539-3450-60080 UTILITIES 2,097.22 2,097.22 1,310.46 2,218.00 2,218.00 0.00 0.00% 539-3450-61010 PROFESSIONAL SERVICES 1,171.21 162.09 776.53 577.00 577.00 0.00 0.00% 539-3450-61050 TEMPORARY EMPLOYEE SERVICES 1,056.63 682.84 699.81 750.00 750.00 0.00 0.00% 539-3450-64040 MISCELLANEOUS 1,672.71 1,162.30 394.27 3,050.00 3,050.00 0.00 0.00% 539-3450-66000 TRANSFER OUT 1,311.00 1,311.00 650.50 1,301.00 1,301.00 0.00 0.00% Total Department: 3450 - STARN ESTATES: -2,748.39 -1,579.72 -5,728.91 -3,340.00 -3,340.00 0.00 0.00% Total Fund: 539 - STARN ESTATES - LLD: -2,748.39 -1,579.72 -5,728.91 -3,340.00 -3,340.00 0.00 0.00% Fund: 540 - STERLING GLEN 3 - LLD
Department: 3455 - STERLING GLEN 3
540-3455-41030 DIRECT ASSESSMENTS 25,972.45 29,369.57 -592.74 30,717.00 30,717.00 0.00 0.00% 540-3455-50010 SALARIES-REGULAR 8,866.49 10,911.95 5,193.36 8,592.00 8,592.00 0.00 0.00% 540-3455-50030 OVERTIME 378.30 435.67 232.89 383.00 383.00 0.00 0.00% 540-3455-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 942.98 1,182.56 576.28 1,004.00 1,004.00 0.00 0.00% 540-3455-51020 MEDICAL INSURANCE 1,282.52 1,979.53 1,106.17 1,960.00 1,960.00 0.00 0.00% 540-3455-51030 UNEMPLOYMENT INSURANCE 29.52 26.48 28.57 61.00 61.00 0.00 0.00% 540-3455-51040 WORKERS' COMPENSATION 967.29 1,233.49 639.00 859.00 859.00 0.00 0.00% 540-3455-51050 LIFE INSURANCE 31.11 54.10 21.27 39.00 39.00 0.00 0.00% 540-3455-51060 DENTAL INSURANCE 105.91 125.95 72.76 120.00 120.00 0.00 0.00% 540-3455-51070 MEDICARE TAX 134.33 163.83 78.64 107.00 107.00 0.00 0.00% 540-3455-51075 EMPLOYMENT TRAINING TAX (ETT) 1.71 1.34 0.75 1.00 1.00 0.00 0.00% 540-3455-51080 DEFERRED COMPENSATION 87.57 104.35 47.74 82.00 82.00 0.00 0.00% 540-3455-60080 UTILITIES 4,948.72 5,631.61 4,271.35 5,525.00 5,525.00 0.00 0.00% 540-3455-61010 PROFESSIONAL SERVICES 1,172.49 162.20 721.76 577.00 577.00 0.00 0.00% 540-3455-61050 TEMPORARY EMPLOYEE SERVICES 3,150.76 2,007.04 1,982.80 2,000.00 2,000.00 0.00 0.00% 540-3455-64040 MISCELLANEOUS 1,296.46 1,666.85 1,405.27 12,053.00 12,053.00 0.00 0.00% 540-3455-66000 TRANSFER OUT 3,587.00 3,587.00 2,339.50 4,679.00 4,679.00 0.00 0.00% 540-3455-70050 OTHER EQUIPMENT 0.00 3,145.75 0.00 0.00 0.00 0.00 0.00% Total Department: 3455 - STERLING GLEN 3: -1,010.71 -3,050.13 -19,310.85 -7,325.00 -7,325.00 0.00 0.00% Total Fund: 540 - STERLING GLEN 3 - LLD: -1,010.71 -3,050.13 -19,310.85 -7,325.00 -7,325.00 0.00 0.00% Exhibit 6.2d Page 91 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 541 - SUNGLOW - LLD
Department: 3460 - SUNGLOW
541-3460-41030 DIRECT ASSESSMENTS 9,635.56 9,447.84 -159.54 9,679.00 9,679.00 0.00 0.00% 541-3460-50010 SALARIES-REGULAR 5,169.86 6,333.55 3,000.09 4,989.00 4,989.00 0.00 0.00% 541-3460-50030 OVERTIME 219.07 252.47 135.19 222.00 222.00 0.00 0.00% 541-3460-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 549.93 685.54 333.45 583.00 583.00 0.00 0.00% 541-3460-51020 MEDICAL INSURANCE 746.58 1,148.92 635.42 1,138.00 1,138.00 0.00 0.00% 541-3460-51030 UNEMPLOYMENT INSURANCE 17.10 15.26 16.50 35.00 35.00 0.00 0.00% 541-3460-51040 WORKERS' COMPENSATION 561.87 717.58 372.00 499.00 499.00 0.00 0.00% 541-3460-51050 LIFE INSURANCE 18.17 31.20 11.98 23.00 23.00 0.00 0.00% 541-3460-51060 DENTAL INSURANCE 61.67 72.56 41.55 70.00 70.00 0.00 0.00% 541-3460-51070 MEDICARE TAX 77.58 95.74 45.85 62.00 62.00 0.00 0.00% 541-3460-51075 EMPLOYMENT TRAINING TAX (ETT) 1.01 0.70 0.43 1.00 1.00 0.00 0.00% 541-3460-51080 DEFERRED COMPENSATION 51.22 60.47 27.70 47.00 47.00 0.00 0.00% 541-3460-60080 UTILITIES 1,539.36 1,539.36 897.96 1,632.00 1,632.00 0.00 0.00% 541-3460-61010 PROFESSIONAL SERVICES 1,199.15 166.02 777.03 591.00 591.00 0.00 0.00% 541-3460-61050 TEMPORARY EMPLOYEE SERVICES 2,631.61 1,636.40 1,516.30 1,700.00 1,700.00 0.00 0.00% 541-3460-64040 MISCELLANEOUS 1,298.71 567.58 302.56 4,242.00 4,242.00 0.00 0.00% 541-3460-66000 TRANSFER OUT 1,796.00 1,796.00 1,085.50 2,171.00 2,171.00 0.00 0.00% Total Department: 3460 - SUNGLOW: -6,303.33 -5,671.51 -9,359.05 -8,326.00 -8,326.00 0.00 0.00% Total Fund: 541 - SUNGLOW - LLD: -6,303.33 -5,671.51 -9,359.05 -8,326.00 -8,326.00 0.00 0.00% Fund: 542 - WALNUT HAVEN 3 - LLD
Department: 3465 - WALNUT HAVEN 3
542-3465-41030 DIRECT ASSESSMENTS 5,926.00 5,842.60 -54.20 5,962.00 5,962.00 0.00 0.00% 542-3465-50010 SALARIES-REGULAR 1,767.21 2,818.02 1,247.15 2,100.00 2,100.00 0.00 0.00% 542-3465-50030 OVERTIME 42.24 125.98 68.07 94.00 94.00 0.00 0.00% 542-3465-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 159.12 204.53 138.77 245.00 245.00 0.00 0.00% 542-3465-51020 MEDICAL INSURANCE 254.20 382.40 266.20 479.00 479.00 0.00 0.00% 542-3465-51030 UNEMPLOYMENT INSURANCE 7.14 8.10 7.12 15.00 15.00 0.00 0.00% 542-3465-51040 WORKERS' COMPENSATION 477.77 309.97 156.00 210.00 210.00 0.00 0.00% 542-3465-51050 LIFE INSURANCE 6.90 15.12 5.10 9.00 9.00 0.00 0.00% 542-3465-51060 DENTAL INSURANCE 25.69 34.55 17.29 29.00 29.00 0.00 0.00% 542-3465-51070 MEDICARE TAX 27.96 40.39 19.19 25.00 25.00 0.00 0.00% 542-3465-51075 EMPLOYMENT TRAINING TAX (ETT) 0.37 0.35 0.18 1.00 1.00 0.00 0.00% 542-3465-51080 DEFERRED COMPENSATION 17.31 29.28 11.48 20.00 20.00 0.00 0.00% 542-3465-60080 UTILITIES 1,544.40 1,544.40 900.90 1,637.00 1,637.00 0.00 0.00% 542-3465-61010 PROFESSIONAL SERVICES 1,126.82 155.91 746.92 555.00 555.00 0.00 0.00% 542-3465-61050 TEMPORARY EMPLOYEE SERVICES 2,103.33 1,311.62 1,224.69 1,500.00 1,500.00 0.00 0.00% Exhibit 6.2d Page 92 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
542-3465-64040 MISCELLANEOUS 940.16 1,056.23 303.04 2,509.00 2,509.00 0.00 0.00% Total Department: 3465 - WALNUT HAVEN 3: -2,574.62 -2,194.25 -5,166.30 -3,466.00 -3,466.00 0.00 0.00% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -2,574.62 -2,194.25 -5,166.30 -3,466.00 -3,466.00 0.00 0.00% Fund: 543 - EUCLID SOUTH LLD
Department: 3470 - EUCLID SOUTH
543-3470-41030 DIRECT ASSESSMENTS 19,838.72 19,694.68 0.00 20,412.00 20,412.00 0.00 0.00% 543-3470-50010 SALARIES-REGULAR 4,133.40 5,066.46 2,379.04 3,960.00 3,960.00 0.00 0.00% 543-3470-50030 OVERTIME 175.57 201.43 107.47 176.00 176.00 0.00 0.00% 543-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 439.48 548.55 264.51 463.00 463.00 0.00 0.00% 543-3470-51020 MEDICAL INSURANCE 597.01 918.53 503.04 903.00 903.00 0.00 0.00% 543-3470-51030 UNEMPLOYMENT INSURANCE 13.67 12.21 13.14 28.00 28.00 0.00 0.00% 543-3470-51040 WORKERS' COMPENSATION 309.36 525.64 294.00 396.00 396.00 0.00 0.00% 543-3470-51050 LIFE INSURANCE 14.39 24.79 9.77 18.00 18.00 0.00 0.00% 543-3470-51060 DENTAL INSURANCE 49.21 58.41 32.98 55.00 55.00 0.00 0.00% 543-3470-51070 MEDICARE TAX 62.76 76.05 35.94 49.00 49.00 0.00 0.00% 543-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.72 0.58 0.37 1.00 1.00 0.00 0.00% 543-3470-51080 DEFERRED COMPENSATION 41.36 47.85 21.54 38.00 38.00 0.00 0.00% 543-3470-60080 UTILITIES 412.06 446.21 358.66 446.00 446.00 0.00 0.00% 543-3470-61010 PROFESSIONAL SERVICES 1,154.73 159.84 765.76 569.00 569.00 0.00 0.00% 543-3470-64040 MISCELLANEOUS 2,139.22 1,506.62 2,627.94 4,236.00 4,236.00 0.00 0.00% 543-3470-66000 TRANSFER OUT 2,287.00 2,287.00 766.00 1,532.00 1,532.00 0.00 0.00% 543-3470-70050 OTHER EQUIPMENT 0.00 3,145.75 0.00 0.00 0.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 8,008.78 4,668.76 -8,180.16 7,542.00 7,542.00 0.00 0.00% Total Fund: 543 - EUCLID SOUTH LLD: 8,008.78 4,668.76 -8,180.16 7,542.00 7,542.00 0.00 0.00% Fund: 544 - EUCLID NORTH LLD
Department: 3470 - EUCLID SOUTH
544-3470-50010 SALARIES-REGULAR 2,861.23 3,535.27 1,687.96 2,807.00 2,807.00 0.00 0.00% 544-3470-50030 OVERTIME 119.60 140.22 77.07 125.00 125.00 0.00 0.00% 544-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 303.65 381.23 187.54 328.00 328.00 0.00 0.00% 544-3470-51020 MEDICAL INSURANCE 411.66 636.77 358.51 640.00 640.00 0.00 0.00% 544-3470-51030 UNEMPLOYMENT INSURANCE 9.50 8.58 9.31 20.00 20.00 0.00 0.00% 544-3470-51040 WORKERS' COMPENSATION 449.12 443.49 210.00 281.00 281.00 0.00 0.00% 544-3470-51050 LIFE INSURANCE 9.69 17.01 6.91 13.00 13.00 0.00 0.00% 544-3470-51060 DENTAL INSURANCE 34.04 40.41 23.43 39.00 39.00 0.00 0.00% 544-3470-51070 MEDICARE TAX 43.22 52.84 25.22 34.00 34.00 0.00 0.00% 544-3470-51075 EMPLOYMENT TRAINIG TAX (ETT) 0.45 0.37 0.18 1.00 1.00 0.00 0.00% 544-3470-51080 DEFERRED COMPENSATION 28.09 33.36 15.21 27.00 27.00 0.00 0.00% 544-3470-60080 UTILITIES 825.45 835.49 474.23 862.00 862.00 0.00 0.00% Exhibit 6.2d Page 93 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
544-3470-61010 PROFESSIONAL SERVICES 777.02 154.51 740.20 550.00 550.00 0.00 0.00% 544-3470-64040 MISCELLANEOUS 2,006.68 1,206.62 2,246.40 3,394.00 3,394.00 0.00 0.00% 544-3470-66000 TRANSFER OUT 1,575.00 1,575.00 609.50 1,219.00 1,219.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 9,454.40 9,061.17 6,671.67 10,340.00 10,340.00 0.00 0.00% Department: 3475 - EUCLID NORTH
544-3475-41030 DIRECT ASSESSMENTS 15,831.20 16,155.00 0.00 16,625.00 16,625.00 0.00 0.00% Total Department: 3475 - EUCLID NORTH: 15,831.20 16,155.00 0.00 16,625.00 16,625.00 0.00 0.00% Total Fund: 544 - EUCLID NORTH LLD: 6,376.80 7,093.83 -6,671.67 6,285.00 6,285.00 0.00 0.00% Fund: 550 - CENTRAL HUGHSON 2 - BAD
Department: 3505 - CENTRAL HUGHSON 2
550-3505-41030 DIRECT ASSESSMENTS 8,088.46 7,865.32 -27.67 8,252.00 8,252.00 0.00 0.00% 550-3505-50010 SALARIES-REGULAR 5,091.31 6,505.98 3,873.14 6,291.00 6,291.00 0.00 0.00% 550-3505-50030 OVERTIME 192.15 244.01 138.79 140.00 140.00 0.00 0.00% 550-3505-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 497.65 631.42 381.28 651.00 651.00 0.00 0.00% 550-3505-51020 MEDICAL INSURANCE 771.67 1,193.01 754.75 1,341.00 1,341.00 0.00 0.00% 550-3505-51030 UNEMPLOYMENT INSURANCE 16.06 15.48 21.13 46.00 46.00 0.00 0.00% 550-3505-51040 WORKERS' COMPENSATION 703.37 753.88 495.00 664.00 664.00 0.00 0.00% 550-3505-51050 LIFE INSURANCE 18.39 31.88 16.00 29.00 29.00 0.00 0.00% 550-3505-51060 DENTAL INSURANCE 70.33 88.18 55.01 89.00 89.00 0.00 0.00% 550-3505-51070 MEDICARE TAX 75.91 98.52 58.00 74.00 74.00 0.00 0.00% 550-3505-51075 EMPLOYMENT TRAINING TAX (ETT) 0.87 0.70 0.53 1.00 1.00 0.00 0.00% 550-3505-51080 DEFERRED COMPENSATION 47.64 60.45 35.72 62.00 62.00 0.00 0.00% 550-3505-61010 PROFESSIONAL SERVICES 1,449.82 200.86 962.23 715.00 715.00 0.00 0.00% 550-3505-64040 MISCELLANEOUS 2,980.34 1,426.69 1,694.39 7,758.00 7,758.00 0.00 0.00% 550-3505-66000 TRANSFER OUT 2,434.00 2,434.00 1,220.00 2,440.00 2,440.00 0.00 0.00% Total Department: 3505 - CENTRAL HUGHSON 2: -6,261.05 -5,819.74 -9,733.64 -12,049.00 -12,049.00 0.00 0.00% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: -6,261.05 -5,819.74 -9,733.64 -12,049.00 -12,049.00 0.00 0.00% Fund: 551 - FEATHERS GLEN - BAD
Department: 3510 - FEATHERS GLEN
551-3510-41030 DIRECT ASSESSMENTS 13,118.48 15,112.64 0.00 15,553.00 15,553.00 0.00 0.00% 551-3510-50010 SALARIES-REGULAR 5,558.97 7,101.34 4,702.44 7,630.00 7,630.00 0.00 0.00% 551-3510-50030 OVERTIME 210.69 266.00 164.14 170.00 170.00 0.00 0.00% 551-3510-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 543.51 689.29 462.74 790.00 790.00 0.00 0.00% 551-3510-51020 MEDICAL INSURANCE 842.68 1,302.79 915.96 1,627.00 1,627.00 0.00 0.00% 551-3510-51030 UNEMPLOYMENT INSURANCE 17.56 16.91 25.69 56.00 56.00 0.00 0.00% 551-3510-51040 WORKERS' COMPENSATION 769.76 823.70 600.00 805.00 805.00 0.00 0.00% 551-3510-51050 LIFE INSURANCE 19.92 35.15 19.29 35.00 35.00 0.00 0.00% 551-3510-51060 DENTAL INSURANCE 76.41 95.87 66.74 108.00 108.00 0.00 0.00% Exhibit 6.2d Page 94 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
551-3510-51070 MEDICARE TAX 83.60 106.68 70.47 90.00 90.00 0.00 0.00% 551-3510-51075 EMPLOYMENT TRAINING TAX (ETT) 0.95 0.76 0.76 1.00 1.00 0.00 0.00% 551-3510-51080 DEFERRED COMPENSATION 52.03 66.07 42.91 75.00 75.00 0.00 0.00% 551-3510-61010 PROFESSIONAL SERVICES 1,100.32 152.26 729.43 542.00 542.00 0.00 0.00% 551-3510-61050 TEMPORARY EMPLOYEE SERVICES 3,839.94 2,455.33 2,449.35 2,500.00 2,500.00 0.00 0.00% 551-3510-64040 MISCELLANEOUS -10.70 750.00 1,800.00 4,123.00 4,123.00 0.00 0.00% 551-3510-66000 TRANSFER OUT 1,369.00 1,369.00 684.50 1,369.00 1,369.00 0.00 0.00% Total Department: 3510 - FEATHERS GLEN: -1,356.16 -118.51 -12,734.42 -4,368.00 -4,368.00 0.00 0.00% Total Fund: 551 - FEATHERS GLEN - BAD: -1,356.16 -118.51 -12,734.42 -4,368.00 -4,368.00 0.00 0.00% Fund: 552 - FONTANA RANCH NORTH BAD
Department: 3515 - FONTANA RANCH NORTH
552-3515-41030 DIRECT ASSESSMENTS 24,393.60 24,665.12 -135.76 24,708.00 24,708.00 0.00 0.00% 552-3515-50010 SALARIES-REGULAR 5,539.02 7,674.14 4,507.04 7,299.00 7,299.00 0.00 0.00% 552-3515-50030 OVERTIME 209.75 264.80 158.88 163.00 163.00 0.00 0.00% 552-3515-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 541.69 686.27 443.85 756.00 756.00 0.00 0.00% 552-3515-51020 MEDICAL INSURANCE 839.02 1,296.62 877.21 1,556.00 1,556.00 0.00 0.00% 552-3515-51030 UNEMPLOYMENT INSURANCE 17.54 16.82 24.56 54.00 54.00 0.00 0.00% 552-3515-51040 WORKERS' COMPENSATION 765.17 820.24 573.00 770.00 770.00 0.00 0.00% 552-3515-51050 LIFE INSURANCE 19.79 35.01 18.52 34.00 34.00 0.00 0.00% 552-3515-51060 DENTAL INSURANCE 76.28 95.59 63.78 103.00 103.00 0.00 0.00% 552-3515-51070 MEDICARE TAX 83.47 106.20 67.49 86.00 86.00 0.00 0.00% 552-3515-51075 EMPLOYMENT TRAINING TAX (ETT) 0.95 0.76 0.69 1.00 1.00 0.00 0.00% 552-3515-51080 DEFERRED COMPENSATION 51.91 65.91 41.35 72.00 72.00 0.00 0.00% 552-3515-60080 UTILITIES 0.00 0.00 0.00 7,273.00 7,273.00 0.00 0.00% 552-3515-61010 PROFESSIONAL SERVICES 1,199.15 166.02 795.37 591.00 591.00 0.00 0.00% 552-3515-61050 TEMPORARY EMPLOYEE SERVICES 1,441.09 925.44 933.13 1,204.00 1,204.00 0.00 0.00% 552-3515-64040 MISCELLANEOUS 166.27 200.00 900.00 3,618.00 3,618.00 0.00 0.00% 552-3515-66000 TRANSFER OUT 2,602.00 2,602.00 1,301.00 2,602.00 2,602.00 0.00 0.00% Total Department: 3515 - FONTANA RANCH NORTH: 10,840.50 9,709.30 -10,841.63 -1,474.00 -1,474.00 0.00 0.00% Total Fund: 552 - FONTANA RANCH NORTH BAD: 10,840.50 9,709.30 -10,841.63 -1,474.00 -1,474.00 0.00 0.00% Fund: 553 - FONTANA RANCH SOUTH - BAD
Department: 3520 - FONTANA RANCH SOUTH
553-3520-41030 DIRECT ASSESSMENTS 16,695.48 17,455.53 -157.51 18,659.00 18,659.00 0.00 0.00% 553-3520-50010 SALARIES-REGULAR 6,088.37 7,779.45 4,648.47 7,522.00 7,522.00 0.00 0.00% 553-3520-50030 OVERTIME 230.00 291.74 166.47 168.00 168.00 0.00 0.00% 553-3520-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 596.19 754.62 457.45 779.00 779.00 0.00 0.00% 553-3520-51020 MEDICAL INSURANCE 922.47 1,425.86 904.56 1,604.00 1,604.00 0.00 0.00% 553-3520-51030 UNEMPLOYMENT INSURANCE 19.29 18.50 25.45 55.00 55.00 0.00 0.00% Exhibit 6.2d Page 95 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
553-3520-51040 WORKERS' COMPENSATION 842.54 902.00 591.00 794.00 794.00 0.00 0.00% 553-3520-51050 LIFE INSURANCE 21.69 38.51 19.08 35.00 35.00 0.00 0.00% 553-3520-51060 DENTAL INSURANCE 83.66 105.16 65.81 106.00 106.00 0.00 0.00% 553-3520-51070 MEDICARE TAX 91.57 117.75 69.87 89.00 89.00 0.00 0.00% 553-3520-51075 EMPLOYMENT TRAINING TAX (ETT) 1.06 0.90 0.74 1.00 1.00 0.00 0.00% 553-3520-51080 DEFERRED COMPENSATION 56.50 72.34 42.57 74.00 74.00 0.00 0.00% 553-3520-61010 PROFESSIONAL SERVICES 1,128.24 156.19 748.27 556.00 556.00 0.00 0.00% 553-3520-61050 TEMPORARY EMPLOYEE SERVICES 6,229.64 3,715.24 3,032.55 4,000.00 4,000.00 0.00 0.00% 553-3520-64040 MISCELLANEOUS 184.40 500.00 800.00 2,702.00 2,702.00 0.00 0.00% 553-3520-66000 TRANSFER OUT 1,522.00 1,522.00 1,341.50 2,683.00 2,683.00 0.00 0.00% Total Department: 3520 - FONTANA RANCH SOUTH: -1,322.14 55.27 -13,071.30 -2,509.00 -2,509.00 0.00 0.00% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: -1,322.14 55.27 -13,071.30 -2,509.00 -2,509.00 0.00 0.00% Fund: 554 - STERLING GLEN 3 - BAD
Department: 3525 - STERLING GLEN 3
554-3525-41030 DIRECT ASSESSMENTS 18,464.40 20,172.69 -408.27 21,818.00 21,818.00 0.00 0.00% 554-3525-50010 SALARIES-REGULAR 3,221.76 4,088.26 2,697.33 4,371.00 4,371.00 0.00 0.00% 554-3525-50030 OVERTIME 122.55 153.63 93.01 98.00 98.00 0.00 0.00% 554-3525-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 315.32 397.30 265.72 452.00 452.00 0.00 0.00% 554-3525-51020 MEDICAL INSURANCE 489.79 754.00 524.58 932.00 932.00 0.00 0.00% 554-3525-51030 UNEMPLOYMENT INSURANCE 10.03 9.69 14.69 32.00 32.00 0.00 0.00% 554-3525-51040 WORKERS' COMPENSATION 448.59 479.37 342.00 461.00 461.00 0.00 0.00% 554-3525-51050 LIFE INSURANCE 11.49 20.16 11.19 20.00 20.00 0.00 0.00% 554-3525-51060 DENTAL INSURANCE 45.00 56.20 38.46 62.00 62.00 0.00 0.00% 554-3525-51070 MEDICARE TAX 48.25 61.74 40.39 51.00 51.00 0.00 0.00% 554-3525-51075 EMPLOYMENT TRAINING TAX (ETT) 0.47 0.41 0.35 1.00 1.00 0.00 0.00% 554-3525-51080 DEFERRED COMPENSATION 30.17 38.71 24.79 43.00 43.00 0.00 0.00% 554-3525-61010 PROFESSIONAL SERVICES 1,163.34 182.37 771.15 573.00 573.00 0.00 0.00% 554-3525-61050 TEMPORARY EMPLOYEE SERVICES 1,915.59 1,225.60 1,224.69 2,000.00 2,000.00 0.00 0.00% 554-3525-64040 MISCELLANEOUS 1,832.50 1,765.27 1,600.00 13,783.00 13,783.00 0.00 0.00% 554-3525-66000 TRANSFER OUT 2,736.00 2,736.00 1,590.00 3,180.00 3,180.00 0.00 0.00% Total Department: 3525 - STERLING GLEN 3: 6,073.55 8,203.98 -9,646.62 -4,241.00 -4,241.00 0.00 0.00% Total Fund: 554 - STERLING GLEN 3 - BAD: 6,073.55 8,203.98 -9,646.62 -4,241.00 -4,241.00 0.00 0.00% Fund: 555 - EUCLID SOUTH - BAD
Department: 3470 - EUCLID SOUTH
555-3470-41030 DIRECT ASSESSMENTS 20,298.26 20,150.89 0.00 20,881.00 20,881.00 0.00 0.00% 555-3470-50010 SALARIES-REGULAR 3,050.78 3,900.03 2,335.25 3,771.00 3,771.00 0.00 0.00% 555-3470-50030 OVERTIME 115.78 145.57 83.50 84.00 84.00 0.00 0.00% 555-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 297.97 378.17 229.76 390.00 390.00 0.00 0.00% Exhibit 6.2d Page 96 of 107
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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
555-3470-51020 MEDICAL INSURANCE 462.50 714.48 453.93 804.00 804.00 0.00 0.00% 555-3470-51030 UNEMPLOYMENT INSURANCE 9.59 9.31 12.65 28.00 28.00 0.00 0.00% 555-3470-51040 WORKERS' COMPENSATION 421.67 451.88 297.00 398.00 398.00 0.00 0.00% 555-3470-51050 LIFE INSURANCE 10.92 19.24 9.57 18.00 18.00 0.00 0.00% 555-3470-51060 DENTAL INSURANCE 42.45 53.16 32.84 53.00 53.00 0.00 0.00% 555-3470-51070 MEDICARE TAX 45.57 58.78 34.80 44.00 44.00 0.00 0.00% 555-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.45 0.39 0.29 0.00 0.00 0.00 0.00% 555-3470-51080 DEFERRED COMPENSATION 28.67 36.81 21.36 37.00 37.00 0.00 0.00% 555-3470-60080 UTILITIES 0.00 0.00 0.00 3,526.00 3,526.00 0.00 0.00% 555-3470-61010 PROFESSIONAL SERVICES 1,154.73 159.84 765.76 569.00 569.00 0.00 0.00% 555-3470-64040 MISCELLANEOUS 30.00 251.34 146.15 2,544.00 2,544.00 0.00 0.00% 555-3470-66000 TRANSFER OUT 1,458.00 1,458.00 832.50 1,665.00 1,665.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 13,169.18 12,513.89 -5,255.36 6,950.00 6,950.00 0.00 0.00% Total Fund: 555 - EUCLID SOUTH - BAD: 13,169.18 12,513.89 -5,255.36 6,950.00 6,950.00 0.00 0.00% Fund: 556 - EUCLID NORTH -BAD
Department: 3470 - EUCLID SOUTH
556-3470-50010 SALARIES-REGULAR 2,006.74 2,781.43 1,657.87 2,687.00 2,687.00 0.00 0.00% 556-3470-50030 OVERTIME 79.37 100.45 59.06 60.00 60.00 0.00 0.00% 556-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 195.03 268.15 162.62 278.00 278.00 0.00 0.00% 556-3470-51020 MEDICAL INSURANCE 322.46 496.62 328.30 573.00 573.00 0.00 0.00% 556-3470-51030 UNEMPLOYMENT INSURANCE 7.00 6.45 8.81 20.00 20.00 0.00 0.00% 556-3470-51040 WORKERS' COMPENSATION 290.45 312.43 210.00 283.00 283.00 0.00 0.00% 556-3470-51050 LIFE INSURANCE 9.51 16.82 9.96 12.00 12.00 0.00 0.00% 556-3470-51060 DENTAL INSURANCE 28.42 34.87 24.32 38.00 38.00 0.00 0.00% 556-3470-51070 MEDICARE TAX 32.81 44.85 25.37 31.00 31.00 0.00 0.00% 556-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 1.92 1.26 1.33 1.00 1.00 0.00 0.00% 556-3470-51080 DEFERRED COMPENSATION 19.43 26.79 16.32 26.00 26.00 0.00 0.00% 556-3470-60080 UTILITIES 0.00 0.00 0.00 2,559.00 2,559.00 0.00 0.00% 556-3470-61010 PROFESSIONAL SERVICES 777.02 154.51 740.20 550.00 550.00 0.00 0.00% 556-3470-64040 MISCELLANEOUS 30.00 100.00 40.00 1,752.00 1,752.00 0.00 0.00% 556-3470-66000 TRANSFER OUT 1,083.00 1,083.00 591.50 1,183.00 1,183.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 4,883.16 5,427.63 3,875.66 10,053.00 10,053.00 0.00 0.00% Department: 3475 - EUCLID NORTH
556-3475-41030 DIRECT ASSESSMENTS 13,443.92 13,719.00 0.00 14,124.00 14,124.00 0.00 0.00% Total Department: 3475 - EUCLID NORTH: 13,443.92 13,719.00 0.00 14,124.00 14,124.00 0.00 0.00% Total Fund: 556 - EUCLID NORTH -BAD: 8,560.76 8,291.37 -3,875.66 4,071.00 4,071.00 0.00 0.00% Exhibit 6.2d Page 97 of 107
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2/19/2026 12:23:44 PM Page 41 of 50
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Department: 3605 - PROVINCE PLACE
560-3605-41030 DIRECT ASSESSMENTS 24,661.61 26,574.34 0.00 27,210.00 27,210.00 0.00 0.00% 560-3605-60080 UTILITIES 392.94 341.87 182.70 0.00 0.00 0.00 0.00% 560-3605-61010 PROFESSIONAL SERVICES 3,593.81 151.40 725.39 539.00 539.00 0.00 0.00% 560-3605-64040 MISCELLANEOUS 0.00 0.00 1,240.00 22,425.00 22,425.00 0.00 0.00% 560-3605-66000 TRANSFER OUT 2,322.00 3,188.00 1,599.00 3,198.00 3,198.00 0.00 0.00% Total Department: 3605 - PROVINCE PLACE: 18,352.86 22,893.07 -3,747.09 1,048.00 1,048.00 0.00 0.00% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 18,352.86 22,893.07 -3,747.09 1,048.00 1,048.00 0.00 0.00% Fund: 561 - PARKWOOD CFD
Department: 3610 - PARKWOOD CFD
561-3610-41030 DIRECT ASSESSMENTS 0.00 44,144.63 0.00 53,033.00 53,033.00 0.00 0.00% 561-3610-60080 UTILITIES 0.00 2,878.46 13,307.40 3,021.00 3,021.00 0.00 0.00% 561-3610-61010 PROFESSIONAL SERVICES 0.00 0.00 746.92 555.00 555.00 0.00 0.00% 561-3610-64040 MISCELLANEOUS 0.00 32,950.00 14,134.72 39,421.00 39,421.00 0.00 0.00% 561-3610-66000 TRANSFER OUT 0.00 450.00 2,451.00 4,902.00 4,902.00 0.00 0.00% Total Department: 3610 - PARKWOOD CFD: 0.00 7,866.17 -30,640.04 5,134.00 5,134.00 0.00 0.00% Total Fund: 561 - PARKWOOD CFD: 0.00 7,866.17 -30,640.04 5,134.00 5,134.00 0.00 0.00% Report Total: 3,124,257.25 4,070,538.72 525,930.58 -2,273,722.04 -2,183,516.04 90,206.00 -3.97% Exhibit 6.2d Page 98 of 107
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Group Summary
Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
1005 - LEGISLATIVE 43,954.44 37,574.40 33,059.03 47,718.00 52,718.00 5,000.00 10.48% 1010 - CITY MANAGER 230,271.08 241,629.70 155,521.46 265,444.00 256,642.00 -8,802.00 -3.32% 1015 - CITY TREASURER 1,291.80 1,291.80 753.55 1,292.00 1,292.00 0.00 0.00% 1020 - LEGAL SERVICES 123,644.41 162,402.05 51,985.31 145,000.00 145,000.00 0.00 0.00% 1025 - FINANCE -310,647.31 -328,771.13 -211,196.83 -367,047.00 -375,741.00 -8,694.00 2.37% 1030 - HUMAN RESOURCES/RISK MANAGEMENT 20,446.85 12,214.51 7,053.73 19,325.00 20,825.00 1,500.00 7.76% 1035 - CITY CLERK -104,250.34 -100,577.24 -62,346.03 -107,030.00 -109,072.00 -2,042.00 1.91% 1040 - PLANNING/BUILDING -30,679.18 144,783.14 146,231.77 19,276.00 17,680.00 -1,596.00 -8.28% 1045 - POLICE SERVICES -1,746,673.72 -1,805,868.11 -977,284.46 -1,963,112.00 -1,951,005.00 12,107.00 -0.62% 1050 - ANIMAL CONTROL 45,189.00 67,158.00 22,736.00 45,471.00 45,471.00 0.00 0.00% 1055 - PUBLIC WORKS 103,989.55 215,731.86 80,768.19 231,431.00 233,428.00 1,997.00 0.86% 1060 - BUILDINGS AND GROUNDS 112,676.25 121,526.05 70,942.18 127,329.00 134,597.00 7,268.00 5.71% 1065 - PARKS AND RECREATION -133,491.65 -134,413.53 -124,322.91 -184,848.00 -193,546.00 -8,698.00 4.71% 1070 - STREET MAINTENANCE 100,732.54 152,144.90 111,000.90 191,511.00 195,534.00 4,023.00 2.10% 1075 - FLEET MAINTENANCE 77,401.02 27,410.19 19,830.48 30,200.00 32,900.00 2,700.00 8.94% 9999 - NON DEPARTMENTAL 3,809,147.06 3,986,537.90 1,296,035.48 3,964,167.00 3,783,478.00 -180,689.00 -4.56% Total Fund: 100 - GENERAL FUND: 623,807.92 722,607.57 -486,533.81 256,685.00 53,387.00 -203,298.00 -79.20% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
9999 - NON DEPARTMENTAL 63,689.85 104,593.60 37,364.06 71,067.00 80,520.00 9,453.00 13.30% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 63,689.85 104,593.60 37,364.06 71,067.00 80,520.00 9,453.00 13.30% Fund: 110 - FIXED ASSETS
9999 - NON DEPARTMENTAL 12,426.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 110 - FIXED ASSETS: 12,426.00 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 210 - SEWER
2110 - SEWER OPERATIONS 1,352,633.29 1,208,498.06 955,093.23 973,997.50 979,836.50 5,839.00 0.60% 2120 - WASTE WATER TREATMENT PLANT OPERATIONS -1,106,066.16 -1,024,340.03 -654,564.27 -1,242,699.65 -1,294,923.65 -52,224.00 4.20% Total Fund: 210 - SEWER: 246,567.13 184,158.03 300,528.96 -268,702.15 -315,087.15 -46,385.00 17.26% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
7000 - CAPITAL PROJECTS -815,443.61 179,774.25 -444,843.35 -683,183.73 -674,773.73 8,410.00 -1.23% 9999 - NON DEPARTMENTAL 260.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -815,183.61 179,774.25 -444,843.35 -683,183.73 -674,773.73 8,410.00 -1.23% Fund: 220 - SEWER CAPACITY FEE
7000 - CAPITAL PROJECTS 573,519.38 885,154.98 645,746.95 849,639.00 849,639.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 573,519.38 885,154.98 645,746.95 849,639.00 849,639.00 0.00 0.00% Exhibit 6.2d Page 99 of 107
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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 225 - WWTP EXPANSION
2110 - SEWER OPERATIONS 527,723.44 533,069.43 313,247.47 515,133.48 515,133.48 0.00 0.00% Total Fund: 225 - WWTP EXPANSION: 527,723.44 533,069.43 313,247.47 515,133.48 515,133.48 0.00 0.00% Fund: 240 - WATER
2410 - WATER OPERATIONS 132,008.26 362,003.86 387,406.43 -210,508.00 -216,232.00 -5,724.00 2.72% Total Fund: 240 - WATER: 132,008.26 362,003.86 387,406.43 -210,508.00 -216,232.00 -5,724.00 2.72% Fund: 245 - WATER TCP123
2420 - WATER - TCP123 961,683.36 -4,128.79 -1,227.85 -3,015,000.00 -3,015,000.00 0.00 0.00% Total Fund: 245 - WATER TCP123: 961,683.36 -4,128.79 -1,227.85 -3,015,000.00 -3,015,000.00 0.00 0.00% Fund: 250 - WATER CAPACITY FEE
7000 - CAPITAL PROJECTS 482,754.00 676,064.67 454,664.00 649,520.00 690,580.00 41,060.00 6.32% Total Fund: 250 - WATER CAPACITY FEE: 482,754.00 676,064.67 454,664.00 649,520.00 690,580.00 41,060.00 6.32% Fund: 255 - WATER FIXED ASSET REPLACEMENT
7000 - CAPITAL PROJECTS 190,062.14 -52,183.60 -65,516.15 -134,530.00 155,751.00 290,281.00 -215.77% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 190,062.14 -52,183.60 -65,516.15 -134,530.00 155,751.00 290,281.00 -215.77% Fund: 270 - COMMUNITY/SENIOR CENTER
2710 - COMMUNITY/SENIOR CENTER 210,235.26 4,040.91 266.82 -1,614.00 -1,614.00 0.00 0.00% Total Fund: 270 - COMMUNITY/SENIOR CENTER: 210,235.26 4,040.91 266.82 -1,614.00 -1,614.00 0.00 0.00% Fund: 280 - USF COMMUNITY CENTER
2810 - USF COMMUNITY CENTER -10,861.18 -11,453.18 -13,548.69 -15,792.00 -15,792.00 0.00 0.00% Total Fund: 280 - USF COMMUNITY CENTER: -10,861.18 -11,453.18 -13,548.69 -15,792.00 -15,792.00 0.00 0.00% Fund: 310 - GARBAGE
3110 - GARBAGE 11,088.08 -3,709.39 226,795.68 36,025.00 36,025.00 0.00 0.00% Total Fund: 310 - GARBAGE: 11,088.08 -3,709.39 226,795.68 36,025.00 36,025.00 0.00 0.00% Fund: 320 - GAS TAX 2103
7000 - CAPITAL PROJECTS 0.00 0.00 66,226.32 72,000.00 72,000.00 0.00 0.00% 8000 - STREET PROJECTS 28,780.29 -65,544.22 43,003.27 -68,462.00 -68,462.00 0.00 0.00% Total Fund: 320 - GAS TAX 2103: 28,780.29 -65,544.22 -23,223.05 -140,462.00 -140,462.00 0.00 0.00% Fund: 321 - GAS TAX 2105
8000 - STREET PROJECTS 21,819.32 -80,462.37 11,664.87 -77,427.00 -77,427.00 0.00 0.00% Total Fund: 321 - GAS TAX 2105: 21,819.32 -80,462.37 11,664.87 -77,427.00 -77,427.00 0.00 0.00% Fund: 322 - GAS TAX 2106
8000 - STREET PROJECTS -16,062.93 -8,289.68 -337.06 -19,345.00 -19,345.00 0.00 0.00% Total Fund: 322 - GAS TAX 2106: -16,062.93 -8,289.68 -337.06 -19,345.00 -19,345.00 0.00 0.00% Fund: 323 - GAS TAX 2107
8000 - STREET PROJECTS 13,223.96 8,293.98 9,112.17 5,474.78 5,474.78 0.00 0.00% Exhibit 6.2d Page 100 of 107
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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
9999 - NON DEPARTMENTAL 9,714.00 9,815.00 4,910.50 9,821.00 9,821.00 0.00 0.00% Total Fund: 323 - GAS TAX 2107: 22,937.96 18,108.98 14,022.67 15,295.78 15,295.78 0.00 0.00% Fund: 324 - GAS TAX 2107.5
8000 - STREET PROJECTS 1,000.00 1,000.00 1,500.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,500.00 1,000.00 1,000.00 0.00 0.00% Fund: 325 - MEASURE L SALES TAX - ROADS
8000 - STREET PROJECTS 95,623.97 -369,710.46 -373,725.06 -332,936.00 -327,936.00 5,000.00 -1.50% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 95,623.97 -369,710.46 -373,725.06 -332,936.00 -327,936.00 5,000.00 -1.50% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
8000 - STREET PROJECTS 118,248.75 169,737.78 110,180.01 -3,967.00 -3,967.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 118,248.75 169,737.78 110,180.01 -3,967.00 -3,967.00 0.00 0.00% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
7000 - CAPITAL PROJECTS 104,085.00 146,398.16 98,873.56 -25,489.00 -25,489.00 0.00 0.00% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 104,085.00 146,398.16 98,873.56 -25,489.00 -25,489.00 0.00 0.00% Fund: 371 - TRENCH CUT FUND
8000 - STREET PROJECTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 371 - TRENCH CUT FUND: 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 372 - IT RESERVE
3720 - INFORMATION TECHNOLOGY -680.15 -67,910.73 7,506.45 -9,840.00 -14,840.00 -5,000.00 50.81% Total Fund: 372 - IT RESERVE: -680.15 -67,910.73 7,506.45 -9,840.00 -14,840.00 -5,000.00 50.81% Fund: 374 - DIABILITY ACCESS AND EDUCATION
3740 - DISABILITY ACCESS AND EDUCATION 1,121.76 1,600.56 1,320.12 1,400.00 1,400.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,121.76 1,600.56 1,320.12 1,400.00 1,400.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
1055 - PUBLIC WORKS 54,082.73 28,489.47 18,166.50 29,060.00 29,060.00 0.00 0.00% 2000 - EC-2 5,000.00 5,000.00 0.00 5,000.00 5,000.00 0.00 0.00% 6000 - ARPA-REVENUE REPLACEMENT 311,244.90 119,379.48 20,200.10 244,588.00 244,588.00 0.00 0.00% 7000 - CAPITAL PROJECTS 43,808.49 71,859.05 84,266.54 209,725.00 209,725.00 0.00 0.00% 9999 - NON DEPARTMENTAL 414,136.12 224,728.00 0.00 488,373.00 488,373.00 0.00 0.00% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -122,633.14 0.00 0.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
3830 - VEHICLE ABATEMENT 13,918.29 -6,438.41 -17,500.00 0.00 0.00 0.00 0.00% 7000 - CAPITAL PROJECTS 0.00 0.00 41,251.97 50,000.00 50,000.00 0.00 0.00% Total Fund: 383 - VEHICLE ABATEMENT: 13,918.29 -6,438.41 -58,751.97 -50,000.00 -50,000.00 0.00 0.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FU…
3840 - SUPPLEMENTAL LAW ENFORCEMENT 25,661.14 6,290.04 105,404.51 0.00 0.00 0.00 0.00% Exhibit 6.2d Page 101 of 107
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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 25,661.14 6,290.04 105,404.51 0.00 0.00 0.00 0.00% Fund: 392 - 94-STBG-799 HOUSING REHAB
3900 - HOUSING -231.58 401.36 167.27 600.00 600.00 0.00 0.00% Total Fund: 392 - 94-STBG-799 HOUSING REHAB: -231.58 401.36 167.27 600.00 600.00 0.00 0.00% Fund: 393 - HOME PROGRAM GRANT FTHBS
3900 - HOUSING 11,505.60 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 393 - HOME PROGRAM GRANT FTHBS: 11,505.60 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 394 - 96-STBG-1013 REHAB
3900 - HOUSING 313.78 308.99 151.94 260.00 260.00 0.00 0.00% Total Fund: 394 - 96-STBG-1013 REHAB: 313.78 308.99 151.94 260.00 260.00 0.00 0.00% Fund: 420 - TRANPORTATION STREET PROJECTS
8000 - STREET PROJECTS 1,493.69 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 420 - TRANPORTATION STREET PROJECTS: 1,493.69 0.00 0.00 0.00 0.00 0.00 0.00% Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG
8000 - STREET PROJECTS 20,730.41 -13,932.94 -536,787.26 0.00 0.00 0.00 0.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: 20,730.41 -13,932.94 -536,787.26 0.00 0.00 0.00 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
7000 - CAPITAL PROJECTS -33,151.12 240,699.63 158,415.61 51,300.00 51,300.00 0.00 0.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: -33,151.12 240,699.63 158,415.61 51,300.00 51,300.00 0.00 0.00% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
7000 - CAPITAL PROJECTS 177,541.27 255,924.62 131,065.86 -71,412.42 -71,412.42 0.00 0.00% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 177,541.27 255,924.62 131,065.86 -71,412.42 -71,412.42 0.00 0.00% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
8000 - STREET PROJECTS 120,908.50 182,912.50 114,828.00 140,000.00 140,000.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 120,908.50 182,912.50 114,828.00 140,000.00 140,000.00 0.00 0.00% Fund: 453 - PARK DEV IMPACT FEE
7000 - CAPITAL PROJECTS -778,155.85 1,600.00 0.00 184,136.00 182,536.00 -1,600.00 -0.87% Total Fund: 453 - PARK DEV IMPACT FEE: -778,155.85 1,600.00 0.00 184,136.00 182,536.00 -1,600.00 -0.87% Fund: 454 - PARKLAND IN LIEU
7000 - CAPITAL PROJECTS -39,053.85 2,934.70 464.04 2,791.00 800.00 -1,991.00 -71.34% Total Fund: 454 - PARKLAND IN LIEU: -39,053.85 2,934.70 464.04 2,791.00 800.00 -1,991.00 -71.34% Fund: 520 - RDA SUCCESSOR AGENCY
5210 - RDA SUCCESSOR AGENCY 639.42 53,808.55 -206,938.45 90,302.00 90,302.00 0.00 0.00% Total Fund: 520 - RDA SUCCESSOR AGENCY: 639.42 53,808.55 -206,938.45 90,302.00 90,302.00 0.00 0.00% Exhibit 6.2d Page 102 of 107
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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 530 - BRITTANY WOODS- LLD
3405 - BRITTANY WOODS -7,347.22 -7,157.61 -9,499.90 -10,031.00 -10,031.00 0.00 0.00% Total Fund: 530 - BRITTANY WOODS- LLD: -7,347.22 -7,157.61 -9,499.90 -10,031.00 -10,031.00 0.00 0.00% Fund: 531 - CENTRAL HUGHSON 2- LLD
3410 - CENTRAL HUGHSON 2 -2,984.81 -6,608.43 -10,607.15 -11,162.00 -11,162.00 0.00 0.00% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: -2,984.81 -6,608.43 -10,607.15 -11,162.00 -11,162.00 0.00 0.00% Fund: 532 - FEATHERS GLEN LLD
3415 - FEATHERS GLEN -9,899.35 -12,538.34 -23,702.72 -18,098.00 -18,098.00 0.00 0.00% Total Fund: 532 - FEATHERS GLEN LLD: -9,899.35 -12,538.34 -23,702.72 -18,098.00 -18,098.00 0.00 0.00% Fund: 533 - FONTANA RANCH NORTH- LLD
3420 - FONTANA RANCH NORTH 6,149.37 2,570.20 -16,599.24 -519.00 -519.00 0.00 0.00% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 6,149.37 2,570.20 -16,599.24 -519.00 -519.00 0.00 0.00% Fund: 534 - FONTANA RANCH SOUTH- LLD
3425 - FONTANA RANCH SOUTH 5,809.42 6,654.45 -9,456.71 6,034.00 6,034.00 0.00 0.00% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 5,809.42 6,654.45 -9,456.71 6,034.00 6,034.00 0.00 0.00% Fund: 535 - RHAPSODY I - LLD
3430 - RHAPSODY 1 -2,564.15 -2,450.11 -5,842.59 -3,904.00 -3,904.00 0.00 0.00% Total Fund: 535 - RHAPSODY I - LLD: -2,564.15 -2,450.11 -5,842.59 -3,904.00 -3,904.00 0.00 0.00% Fund: 536 - RHAPSODY 2- LLD
3435 - RHAPSODY 2 6,119.46 6,586.24 -5,529.57 6,033.00 6,033.00 0.00 0.00% Total Fund: 536 - RHAPSODY 2- LLD: 6,119.46 6,586.24 -5,529.57 6,033.00 6,033.00 0.00 0.00% Fund: 537 - SANTA FE ESTATES 1 - LLD
3440 - SANTA FE ESTATES 1 -17,129.62 -17,028.17 -15,537.37 -18,801.00 -18,801.00 0.00 0.00% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -17,129.62 -17,028.17 -15,537.37 -18,801.00 -18,801.00 0.00 0.00% Fund: 538 - SANTA FE ESTATES 2 - LLD
3445 - SANTA FE ESTATES 2 -12,215.58 -11,780.69 -10,850.91 -12,152.00 -12,152.00 0.00 0.00% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -12,215.58 -11,780.69 -10,850.91 -12,152.00 -12,152.00 0.00 0.00% Fund: 539 - STARN ESTATES - LLD
3450 - STARN ESTATES -2,748.39 -1,579.72 -5,728.91 -3,340.00 -3,340.00 0.00 0.00% Total Fund: 539 - STARN ESTATES - LLD: -2,748.39 -1,579.72 -5,728.91 -3,340.00 -3,340.00 0.00 0.00% Fund: 540 - STERLING GLEN 3 - LLD
3455 - STERLING GLEN 3 -1,010.71 -3,050.13 -19,310.85 -7,325.00 -7,325.00 0.00 0.00% Total Fund: 540 - STERLING GLEN 3 - LLD: -1,010.71 -3,050.13 -19,310.85 -7,325.00 -7,325.00 0.00 0.00% Fund: 541 - SUNGLOW - LLD
3460 - SUNGLOW -6,303.33 -5,671.51 -9,359.05 -8,326.00 -8,326.00 0.00 0.00% Exhibit 6.2d Page 103 of 107
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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Fund: 541 - SUNGLOW - LLD: -6,303.33 -5,671.51 -9,359.05 -8,326.00 -8,326.00 0.00 0.00% Fund: 542 - WALNUT HAVEN 3 - LLD
3465 - WALNUT HAVEN 3 -2,574.62 -2,194.25 -5,166.30 -3,466.00 -3,466.00 0.00 0.00% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -2,574.62 -2,194.25 -5,166.30 -3,466.00 -3,466.00 0.00 0.00% Fund: 543 - EUCLID SOUTH LLD
3470 - EUCLID SOUTH 8,008.78 4,668.76 -8,180.16 7,542.00 7,542.00 0.00 0.00% Total Fund: 543 - EUCLID SOUTH LLD: 8,008.78 4,668.76 -8,180.16 7,542.00 7,542.00 0.00 0.00% Fund: 544 - EUCLID NORTH LLD
3470 - EUCLID SOUTH 9,454.40 9,061.17 6,671.67 10,340.00 10,340.00 0.00 0.00% 3475 - EUCLID NORTH 15,831.20 16,155.00 0.00 16,625.00 16,625.00 0.00 0.00% Total Fund: 544 - EUCLID NORTH LLD: 6,376.80 7,093.83 -6,671.67 6,285.00 6,285.00 0.00 0.00% Fund: 550 - CENTRAL HUGHSON 2 - BAD
3505 - CENTRAL HUGHSON 2 -6,261.05 -5,819.74 -9,733.64 -12,049.00 -12,049.00 0.00 0.00% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: -6,261.05 -5,819.74 -9,733.64 -12,049.00 -12,049.00 0.00 0.00% Fund: 551 - FEATHERS GLEN - BAD
3510 - FEATHERS GLEN -1,356.16 -118.51 -12,734.42 -4,368.00 -4,368.00 0.00 0.00% Total Fund: 551 - FEATHERS GLEN - BAD: -1,356.16 -118.51 -12,734.42 -4,368.00 -4,368.00 0.00 0.00% Fund: 552 - FONTANA RANCH NORTH BAD
3515 - FONTANA RANCH NORTH 10,840.50 9,709.30 -10,841.63 -1,474.00 -1,474.00 0.00 0.00% Total Fund: 552 - FONTANA RANCH NORTH BAD: 10,840.50 9,709.30 -10,841.63 -1,474.00 -1,474.00 0.00 0.00% Fund: 553 - FONTANA RANCH SOUTH - BAD
3520 - FONTANA RANCH SOUTH -1,322.14 55.27 -13,071.30 -2,509.00 -2,509.00 0.00 0.00% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: -1,322.14 55.27 -13,071.30 -2,509.00 -2,509.00 0.00 0.00% Fund: 554 - STERLING GLEN 3 - BAD
3525 - STERLING GLEN 3 6,073.55 8,203.98 -9,646.62 -4,241.00 -4,241.00 0.00 0.00% Total Fund: 554 - STERLING GLEN 3 - BAD: 6,073.55 8,203.98 -9,646.62 -4,241.00 -4,241.00 0.00 0.00% Fund: 555 - EUCLID SOUTH - BAD
3470 - EUCLID SOUTH 13,169.18 12,513.89 -5,255.36 6,950.00 6,950.00 0.00 0.00% Total Fund: 555 - EUCLID SOUTH - BAD: 13,169.18 12,513.89 -5,255.36 6,950.00 6,950.00 0.00 0.00% Fund: 556 - EUCLID NORTH -BAD
3470 - EUCLID SOUTH 4,883.16 5,427.63 3,875.66 10,053.00 10,053.00 0.00 0.00% 3475 - EUCLID NORTH 13,443.92 13,719.00 0.00 14,124.00 14,124.00 0.00 0.00% Total Fund: 556 - EUCLID NORTH -BAD: 8,560.76 8,291.37 -3,875.66 4,071.00 4,071.00 0.00 0.00% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT 3605 - PROVINCE PLACE 18,352.86 22,893.07 -3,747.09 1,048.00 1,048.00 0.00 0.00% Exhibit 6.2d Page 104 of 107
Budget Comparison Report
2/19/2026 12:23:44 PM Page 48 of 50
Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 18,352.86 22,893.07 -3,747.09 1,048.00 1,048.00 0.00 0.00% Fund: 561 - PARKWOOD CFD
3610 - PARKWOOD CFD 0.00 7,866.17 -30,640.04 5,134.00 5,134.00 0.00 0.00% Total Fund: 561 - PARKWOOD CFD: 0.00 7,866.17 -30,640.04 5,134.00 5,134.00 0.00 0.00% Report Total: 3,124,257.25 4,070,538.72 525,930.58 -2,273,722.04 -2,183,516.04 90,206.00 -3.97% Exhibit 6.2d Page 105 of 107
Budget Comparison Report
2/19/2026 12:23:44 PM Page 49 of 50
Fund Summary
Fund
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100 - GENERAL FUND 623,807.92 722,607.57 -486,533.81 256,685.00 53,387.00 -203,298.00 -79.20% 105 - GENERAL FUND CONTINGENCY RESE… 63,689.85 104,593.60 37,364.06 71,067.00 80,520.00 9,453.00 13.30% 110 - FIXED ASSETS 12,426.00 0.00 0.00 0.00 0.00 0.00 0.00% 210 - SEWER 246,567.13 184,158.03 300,528.96 -268,702.15 -315,087.15 -46,385.00 17.26% 215 - SEWER FIXED ASSET REPLACEMENT -815,183.61 179,774.25 -444,843.35 -683,183.73 -674,773.73 8,410.00 -1.23% 220 - SEWER CAPACITY FEE 573,519.38 885,154.98 645,746.95 849,639.00 849,639.00 0.00 0.00% 225 - WWTP EXPANSION 527,723.44 533,069.43 313,247.47 515,133.48 515,133.48 0.00 0.00% 240 - WATER 132,008.26 362,003.86 387,406.43 -210,508.00 -216,232.00 -5,724.00 2.72% 245 - WATER TCP123 961,683.36 -4,128.79 -1,227.85 -3,015,000.00 -3,015,000.00 0.00 0.00% 250 - WATER CAPACITY FEE 482,754.00 676,064.67 454,664.00 649,520.00 690,580.00 41,060.00 6.32% 255 - WATER FIXED ASSET REPLACEMENT 190,062.14 -52,183.60 -65,516.15 -134,530.00 155,751.00 290,281.00 -215.77% 270 - COMMUNITY/SENIOR CENTER 210,235.26 4,040.91 266.82 -1,614.00 -1,614.00 0.00 0.00% 280 - USF COMMUNITY CENTER -10,861.18 -11,453.18 -13,548.69 -15,792.00 -15,792.00 0.00 0.00% 310 - GARBAGE 11,088.08 -3,709.39 226,795.68 36,025.00 36,025.00 0.00 0.00% 320 - GAS TAX 2103 28,780.29 -65,544.22 -23,223.05 -140,462.00 -140,462.00 0.00 0.00% 321 - GAS TAX 2105 21,819.32 -80,462.37 11,664.87 -77,427.00 -77,427.00 0.00 0.00% 322 - GAS TAX 2106 -16,062.93 -8,289.68 -337.06 -19,345.00 -19,345.00 0.00 0.00% 323 - GAS TAX 2107 22,937.96 18,108.98 14,022.67 15,295.78 15,295.78 0.00 0.00% 324 - GAS TAX 2107.5 1,000.00 1,000.00 1,500.00 1,000.00 1,000.00 0.00 0.00% 325 - MEASURE L SALES TAX - ROADS 95,623.97 -369,710.46 -373,725.06 -332,936.00 -327,936.00 5,000.00 -1.50% 326 - SB 1-ROADS MAINTENANCE REHABIL… 118,248.75 169,737.78 110,180.01 -3,967.00 -3,967.00 0.00 0.00% 370 - COMMUNITY ENHANCEMENT DEV I… 104,085.00 146,398.16 98,873.56 -25,489.00 -25,489.00 0.00 0.00% 371 - TRENCH CUT FUND 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 372 - IT RESERVE -680.15 -67,910.73 7,506.45 -9,840.00 -14,840.00 -5,000.00 50.81% 374 - DIABILITY ACCESS AND EDUCATION 1,121.76 1,600.56 1,320.12 1,400.00 1,400.00 0.00 0.00% 380 - CORONAVIRUS LOCAL FISCAL RECOV… 0.00 0.00 -122,633.14 0.00 0.00 0.00 0.00% 383 - VEHICLE ABATEMENT 13,918.29 -6,438.41 -58,751.97 -50,000.00 -50,000.00 0.00 0.00% 384 - SUPPLEMENTAL LAW ENFORCEMENT… 25,661.14 6,290.04 105,404.51 0.00 0.00 0.00 0.00% 392 - 94-STBG-799 HOUSING REHAB -231.58 401.36 167.27 600.00 600.00 0.00 0.00% 393 - HOME PROGRAM GRANT FTHBS 11,505.60 0.00 0.00 0.00 0.00 0.00 0.00% 394 - 96-STBG-1013 REHAB 313.78 308.99 151.94 260.00 260.00 0.00 0.00% 420 - TRANPORTATION STREET PROJECTS 1,493.69 0.00 0.00 0.00 0.00 0.00 0.00% 425 - PUBLIC WORKS STREET PROJECTS - … 20,730.41 -13,932.94 -536,787.26 0.00 0.00 0.00 0.00% 450 - STORM DRAIN DEV IMPACT FEE -33,151.12 240,699.63 158,415.61 51,300.00 51,300.00 0.00 0.00% 451 - PUBLIC FACIILITY DEV IMPACT FEE 177,541.27 255,924.62 131,065.86 -71,412.42 -71,412.42 0.00 0.00% 452 - PUBLIC FACILITY STREETS DEV IMPA… 120,908.50 182,912.50 114,828.00 140,000.00 140,000.00 0.00 0.00% 453 - PARK DEV IMPACT FEE -778,155.85 1,600.00 0.00 184,136.00 182,536.00 -1,600.00 -0.87% 454 - PARKLAND IN LIEU -39,053.85 2,934.70 464.04 2,791.00 800.00 -1,991.00 -71.34% Exhibit 6.2d Page 106 of 107
Budget Comparison Report
2/19/2026 12:23:44 PM Page 50 of 50
Fund
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026
FINAL
2025-2026

MID YEAR
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
520 - RDA SUCCESSOR AGENCY 639.42 53,808.55 -206,938.45 90,302.00 90,302.00 0.00 0.00% 530 - BRITTANY WOODS- LLD -7,347.22 -7,157.61 -9,499.90 -10,031.00 -10,031.00 0.00 0.00% 531 - CENTRAL HUGHSON 2- LLD -2,984.81 -6,608.43 -10,607.15 -11,162.00 -11,162.00 0.00 0.00% 532 - FEATHERS GLEN LLD -9,899.35 -12,538.34 -23,702.72 -18,098.00 -18,098.00 0.00 0.00% 533 - FONTANA RANCH NORTH- LLD 6,149.37 2,570.20 -16,599.24 -519.00 -519.00 0.00 0.00% 534 - FONTANA RANCH SOUTH- LLD 5,809.42 6,654.45 -9,456.71 6,034.00 6,034.00 0.00 0.00% 535 - RHAPSODY I - LLD -2,564.15 -2,450.11 -5,842.59 -3,904.00 -3,904.00 0.00 0.00% 536 - RHAPSODY 2- LLD 6,119.46 6,586.24 -5,529.57 6,033.00 6,033.00 0.00 0.00% 537 - SANTA FE ESTATES 1 - LLD -17,129.62 -17,028.17 -15,537.37 -18,801.00 -18,801.00 0.00 0.00% 538 - SANTA FE ESTATES 2 - LLD -12,215.58 -11,780.69 -10,850.91 -12,152.00 -12,152.00 0.00 0.00% 539 - STARN ESTATES - LLD -2,748.39 -1,579.72 -5,728.91 -3,340.00 -3,340.00 0.00 0.00% 540 - STERLING GLEN 3 - LLD -1,010.71 -3,050.13 -19,310.85 -7,325.00 -7,325.00 0.00 0.00% 541 - SUNGLOW - LLD -6,303.33 -5,671.51 -9,359.05 -8,326.00 -8,326.00 0.00 0.00% 542 - WALNUT HAVEN 3 - LLD -2,574.62 -2,194.25 -5,166.30 -3,466.00 -3,466.00 0.00 0.00% 543 - EUCLID SOUTH LLD 8,008.78 4,668.76 -8,180.16 7,542.00 7,542.00 0.00 0.00% 544 - EUCLID NORTH LLD 6,376.80 7,093.83 -6,671.67 6,285.00 6,285.00 0.00 0.00% 550 - CENTRAL HUGHSON 2 - BAD -6,261.05 -5,819.74 -9,733.64 -12,049.00 -12,049.00 0.00 0.00% 551 - FEATHERS GLEN - BAD -1,356.16 -118.51 -12,734.42 -4,368.00 -4,368.00 0.00 0.00% 552 - FONTANA RANCH NORTH BAD 10,840.50 9,709.30 -10,841.63 -1,474.00 -1,474.00 0.00 0.00% 553 - FONTANA RANCH SOUTH - BAD -1,322.14 55.27 -13,071.30 -2,509.00 -2,509.00 0.00 0.00% 554 - STERLING GLEN 3 - BAD 6,073.55 8,203.98 -9,646.62 -4,241.00 -4,241.00 0.00 0.00% 555 - EUCLID SOUTH - BAD 13,169.18 12,513.89 -5,255.36 6,950.00 6,950.00 0.00 0.00% 556 - EUCLID NORTH -BAD 8,560.76 8,291.37 -3,875.66 4,071.00 4,071.00 0.00 0.00% 560 - PROVINCE PLACE COMMUNITY FACIL… 18,352.86 22,893.07 -3,747.09 1,048.00 1,048.00 0.00 0.00% 561 - PARKWOOD CFD 0.00 7,866.17 -30,640.04 5,134.00 5,134.00 0.00 0.00% Report Total: 3,124,257.25 4,070,538.72 525,930.58 -2,273,722.04 -2,183,516.04 90,206.00 -3.97% Exhibit 6.2d Page 107 of 107

Hughson City CouncilFebruary 23, 2026

Hughson City Council
February 23, 2026