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Agenda packet

Hughson City Council
June 22, 2026

Document
Agenda packet
Meeting
June 22, 2026
Body
Hughson City Council
Pages
131
Original file
3.5 MB
Text extracted from the city's file for reading and search. Open the original on www.cityofhughsonca.gov. That file is the official record.

City Council Agenda June 22, 2026
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AMERICANS WITH DISABILITIES ACT/CALIFORNIA BROWN ACT

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

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

City of Hughson

CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street Hughson, California MONDAY, JUNE 22, 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
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 June 22, 2026
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FLAG SALUTE: Mayor George Carr
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:

2.1: Proclamation Designating July as Parks and Recreation Month.

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 June 8, 2026.

3.2: Approve the Warrants.

3.3: Adopt Resolution No. 2026-15, approving the FY 2026-2027 Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List.

3.4: Adopt Resolution No. 2026-16, setting the Appropriation Limit (Gann Limit) for Fiscal Year 2026-27.

3.5: Approve the Stanislaus Special Investigation Unit (SIU) Joint Powers Agreement and Authorize the City Manager to sign the Agreement with a term of July 1, 2026 to June 30, 2029 inclusive of any edits by the City Attorney.

4. UNFINISHED BUSINESS: NONE

5. PUBLIC HEARING:

5.1: Receive an AB 2561 Presentation on Hughson’s Vacancies, Recruitment and Retention for Fiscal Year 2025-2026.

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City Council Agenda June 22, 2026
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6. NEW BUSINESS:

6.1: Adopt Resolution No. 2026-17, approving the City of Hughson’s Fiscal Year 2026-27 Final Budget and Amending the City’s Contingency Reserve Fund Policy.

7. CORRESPONDENCE: NONE

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:

9.1: PUBLIC EMPLOYEE PERFORMANCE EVALUATION
Title: City Manager

10. ADJOURNMENT:

The next regularly scheduled City Council meeting is Monday, July 13, 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

AFFIDAVIT OF POSTING
Date: June 19, 2026 Time: 3:00 PM
Name: Dominique Romo Title: City Manager

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City Council Agenda June 22, 2026
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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:

July 3 • City Hall Closed in Observance of Independence Day (July 4) July 4 • Independence Day
July 10 • Park After Dark Movie Night, Rolland C. Starn Park, 6:00PM-9:00PM July 13 • City Council Meeting, City Council Chambers, 6:00 PM July 14 • Parks, Recreation and Entertainment Commission Meeting, City Council Chambers, 6:00PM
July 17 • Park After Dark Color Run, Rolland C. Starn Park, 6:00PM-9:00PM July 21 • Planning Commission Meeting, City Council Chambers, 6:00PM July 24 • Park After Dark Water Play, Rolland C. Starn Park, 6:00PM-9:00PM July 27 • City Council Meeting, City Council Chambers, 6:00 PM July 31 • Park After Dark Glow Mania Roller-skating, Rolland C. Starn Park, 6:00PM9:00PM

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Meeting Date: June 22, 2026
Subject: Designate July as Park and Recreation Month
Presented By: George Carr, Mayor
Recommended Council Action:

Designate July as Park and Recreation Month.

Overview:

This year the National Recreation and Park Association’s (NRPA) Park and Recreation Month highlights “The Power Of…” — the power of parks and recreation, play, nature, community, belonging, well-being, and the people who make these experiences possible.

Throughout Park and Recreation Month, the NRPA encourages agencies to celebrate the ways parks and recreation reveal the power of what connects us:
• The Power Of Connection: Parks and recreation provide spaces where relationships grow, cultures meet and communities bond.
• The Power Of Play: From playgrounds to programs to youth sports, play fuels creativity, joy and lifelong learning.
• The Power Of Community: Public spaces offer room for everyone to gather, celebrate and heal.
• The Power Of Nature: Access to nature restores, inspires, and improves quality of life.
• The Power Of Belonging: Welcoming parks and programs provide spaces where everyone feels valued.
• The Power Of Well-Being: Parks and recreation advance health, resilience and shared community benefits.

In celebration of July as Park and Recreation month, the City Park After Dark Series will be hosting an event at Rolland C. Starn Park every Friday evening in July, starting July 10th.

CITY COUNCIL AGENDA ITEM NO. 2.1
SECTION 2: PRESENTATIONS

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Proclamation

Designation of July as Park and Recreation Month
WHEREAS parks and recreation is an integral part of communities throughout this country, including the City of Hughson; and
WHEREAS parks and recreation promote health and wellness, improving the physical and mental health of people who live near parks; and
WHEREAS parks and recreation promote time spent in nature, which positively impacts mental health by increasing cognitive performance and well-being, and alleviating illnesses such as depression, attention deficit disorders, and Alzheimers; and
WHEREAS park and recreation programming and education activities, such as out of-school time programming, youth sports and environmental education, are critical to childhood development; and WHEREAS parks and recreation increase a community’s economic prosperity through increased property values, expansion of the local tax base, increased tourism, the attraction and retention of businesses, and crime reduction; and
WHEREAS parks and recreation are fundamental to the environmental well-being of our community; and WHEREAS parks and recreation are essential and adaptable infrastructure that makes our communities resilient in the face of natural disasters and climate change; and WHEREAS our parks and natural recreation areas ensure the ecological beauty of our community and provide a place for children and adults to connect with nature and recreate outdoors; and WHEREAS the City of Hughson recognizes the benefits derived from parks and recreation resources.

NOW THEREFORE, BE IT RESOLVED BY the City Council that July is recognized as Park and Recreation Month in the City of Hughson.
______________________________

GEORGE CARR

MAYOR OF THE CITY OF HUGHSON
June 22, 2026

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CITY COUNCIL AGENDA ITEM NO. 3.1
SECTION 3: CONSENT CALENDAR
Meeting Date: June 22, 2026
Subject: Approval of the City Council Minutes
Presented By: Dominique Romo, City Manager
Approved By:
____________________________
City Manager
______________________________________________________________________________ Recommendation:

Approve the Minutes of the Regular Meeting of June 8, 2026.

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City Council Minutes June 8, 2026
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City of Hughson

CITY COUNCIL MEETING
Hughson City Hall – 7018 Pine Street Hughson, California MONDAY, JUNE 8, 2026 - 6:00 P.M.

CALL TO ORDER: Mayor George Carr
ROLL CALL:

Present: Mayor George Carr
Councilmember Julie Ann Strain
Councilmember Alan McFadon
Councilmember Susana Vasquez

Absent: Mayor Pro Tem Randy Crooker
Staff Present: Dominique Romo, City Manager
Andy Pinasco, City Attorney
Kim Weimer, Director of Finance and Admin Services
Carla C. Jauregui, Community Development Director
Brock Dias, Chief of Police Services
INVOCATION: Hughson Ministerial Association

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

2. PRESENTATIONS: NONE

3. CONSENT CALENDAR:

FLAG SALUTE: Mayor George Carr

MINUTES

HUGHSON CITY COUNCIL

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City Council Minutes June 8, 2026
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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 Special Meeting of May 26, 2026.

3.2: Approve the Warrants.

3.3: Approve the Treasurer’s Report for the Month Ended of April 2026.

3.4: Adopt Resolution No. 2026-13, Calling and Giving Notice of the General Municipal Election to be held on Tuesday, November 3, 2026, for the election of certain City officers, and requesting that the election be consolidated with Stanislaus County in accordance with State law.

MCFADON/STRAIN 4-0-1 (CROOKER-Absent) motion passes to unanimously approve Consent Calendar Items 3.1 through 3.4 as presented.

4. UNFINISHED BUSINESS: NONE

5. PUBLIC HEARING:

5.1: Consider Resolution No. 2026-14, approving an Updated User Fee Schedule. (Continued from the May 26, 2026, meeting)
Tony Thrasher with Willdan Financial Services provided a presentation on this item, answered questions of Council, and the Council then deliberated on this item.

Kathryn Casey inquired about some of the fees presented to Council.

Council deliberated further on this item.

STRAIN/MCFADON 4-0-1 (CROOKER-Absent) motion passes to unanimously approve Resolution No. 2026-14, approving an Updated User Fee Schedule effective September 1, 2026.

6. NEW BUSINESS: NONE

7. CORRESPONDENCE: NONE

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:

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City Council Minutes June 8, 2026
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City Manager Romo announced the Notice of Election and advised that the 2+2 City/Fire District meeting for June was canceled.

Community Development Director Jauregui updated Council of the Park After Dark Series scheduled for Fridays in July.

8.2: Council Comments:

Councilmember McFadon updated Council on his attendance at the Legion Pancake Breakfast and the Cal Cities Finance training.

Councilmember Strain thanked Public Works staff for their hard work and responsiveness in addressing fallen trees in the roadway following recent weather events.

Mayor Carr updated the Council on his attendance at the Legion Pancake Breakfast. He then reminded the community to stay safe and hydrated during the upcoming period of increased temperatures and noted that Gilton provides a free service to residents for replacing cart lids on refuse containers, as well as cleaning the containers upon request.

Closed Session was canceled.

9. CLOSED SESSION:

9.1: CONFERENCE WITH LEGAL COUNSEL — ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (2) of subdivision (d) of Section 54956.9: One (1) potential case
Council did not adjourn into closed session.

10. ADJOURNMENT:

MCFADON/STRAIN 4-0-1 (CROOKER-Absent) motion passes to unanimously adjourn the meeting at 6:44 PM.

APPROVED:
_______________________________
GEORGE CARR, Mayor
ATTEST:
________________________________
DOMINIQUE ROMO, City Manager

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Meeting Date: June 22, 2026
Subject: Approval of Warrants Register
Presented By: Kim Weimer, Director of Finance
Approved By: _________________________
Dominique Romo, City Manager
Recommended Council Action:

Approve the Warrants Register as presented.

Background and Overview:

The warrants register presented to the City Council is a listing of all expenditures paid from June 2, 2026, through June 16, 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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6/16/2026 4:14:08 PM Page 1 of 4
Check Report
Hughson By Check Number
Date Range: 06/02/2026 - 06/16/2026
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
01603 Amazon Capital Services, Inc. 06/04/2026 Regular 0.00 399.53 60910 13JP-XKJP-CVRL Invoice 05/28/2026 Office Supplies - Floor Mats 0.00 52.85 17LC-7W1W-RW… Invoice 06/03/2026 Office Supplies - Deposit Slips 0.00 60.26 1RK6-THTV-GLTP Invoice 04/29/2026 APS UPS well #3 0.00 174.75 1WRK-9QD9-DT9G Invoice 05/28/2026 Office Supplies - Memo Pad 0.00 9.21 1WRK-9QD9-HD… Invoice 05/28/2026 Office Supplies - Floor Mats 0.00 102.46 02104 Autrey's Sweeping LLC 06/04/2026 Regular 0.00 5,400.00 60911 48974 Invoice 04/26/2026 Sweeping Services - April 2026 0.00 2,700.00 49018 Invoice 05/27/2026 Sweeping Service May 2026 0.00 2,700.00 00109 BADGER METER, INC 06/04/2026 Regular 0.00 2,777.73 60912 80236448 Invoice 05/28/2026 badger meter Blanket PO 0.00 2,230.73 80236448. Invoice 05/28/2026 badger meter service (May) 0.00 547.00 02146 Billie Duarte 06/04/2026 Regular 0.00 100.00 60913 INV0016019 Invoice 05/21/2026 Damage Deposit - Duarte 0.00 100.00 02046 Clayton K. Casey MD Inc. A Professional Medical Corp. 06/04/2026 Regular 0.00 147.00 60914 EM002927 Invoice 06/01/2026 Pre-Placement Physical Acevedo Avila 0.00 147.00 00462 EWING IRRIGATION PRODUCTS 06/04/2026 Regular 0.00 674.26 60915 30309883 Invoice 05/15/2026 Ranger Pro WWTP 0.00 674.26 00464 EZ NETWORK SYSTEMS, INC. 06/04/2026 Regular 0.00 3,606.66 60916 TS48107 Invoice 05/26/2026 WWTP IT 0.00 1,176.28
TS48107. Invoice 05/26/2026 WWTP IT blanket 0.00 599.61 TS48531 Invoice 05/26/2026 WWTP IT blanket 0.00 1,830.77 00475 FGL ENVIRONMENTAL 06/04/2026 Regular 0.00 134.00 60917 636766A Invoice 05/02/2026 DW FGL Blanket PO 0.00 134.00 00523 GEORGE REED, INC 06/04/2026 Regular 0.00 146.39 60918 100397819 Invoice 05/07/2026 steeple chase asphalt 0.00 146.39 02072 GoTo Technologies USA, LLC 06/04/2026 Regular 0.00 436.44 60919 IN95AA1926628 Invoice 06/01/2026 Phones - June 0.00 436.44 00548 GRAYBAR 06/04/2026 Regular 0.00 782.19 60920
9353099227 Invoice 05/08/2026 lighting supplies 0.00 492.63 9353206546 Invoice 05/18/2026 lighting supplies 0.00 289.56 02144 Hughson Chevron Inc. 06/04/2026 Regular 0.00 177.06 60921 3380 Invoice 05/14/2026 Diesel 0.00 177.06
00638 INDUSTRIAL ELECTRICAL CO 06/04/2026 Regular 0.00 2,282.33 60922 PI-092312 Invoice 05/09/2026 generator blanket PO 0.00 2,224.82 PI-092312. Invoice 05/09/2026 Fox rd generator repair 0.00 57.51 00611 Mid Valley Publications 06/04/2026 Regular 0.00 271.95 60923 358412 Invoice 05/14/2026 LEGAL 0.00 103.60
358485 Invoice 05/28/2026 Legal #18867 0.00 168.35
00824 NEUMILLER & BEARDSLEE 06/04/2026 Regular 0.00 32,104.00 60924 357747 Invoice 04/08/2026 LEGAL SERVICES Personnel Matters throu… 0.00 6,045.00 357748 Invoice 04/08/2026 LEGAL SERVICES General Admin through 0… 0.00 4,517.50 358122 Invoice 05/06/2026 LEGAL SERVICES Personnel Matters throu… 0.00 6,207.50

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Check Report Date Range: 06/02/2026 - 06/16/2026
6/16/2026 4:14:08 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 358123 Invoice 05/06/2026 LEGAL SERVICES General Admin through 0… 0.00 6,331.50 358470 Invoice 05/27/2026 LEGAL SERVICES Personnel Matters throu… 0.00 2,470.00 358471 Invoice 05/27/2026 LEGAL SERVICES General Admin through 0… 0.00 6,532.50 00837 NORTHSTAR CHEMICAL 06/04/2026 Regular 0.00 4,505.37 60925 341199 Invoice 05/26/2026 northstar Blanket PO 0.00 626.13 341200 Invoice 05/26/2026 northstar Blanket PO 0.00 3,879.24 02079 PACE Supply Corp 06/04/2026 Regular 0.00 536.14 60926 0511403945 Invoice 05/15/2026 pace supply blanket PO 0.00 536.14 01884 PACIFIC STORAGE COMPANY 06/04/2026 Regular 0.00 93.20 60927 2232998 Invoice 05/31/2026 RECORDS STORAGE May 2026 0.00 93.20 00879 PG & E 06/04/2026 Regular 0.00 163.19 60928
INV0016020 Invoice 05/24/2026 UTILITIES 0.00 163.19
01943 Quality Service, Inc. 06/04/2026 Regular 0.00 11,413.39 60929 38156 Invoice 05/22/2026 QSI annual meter cals 0.00 10,648.39 38667 Invoice 06/03/2026 2025 QSI drought reports 0.00 765.00 02097 REV Capital 06/04/2026 Regular 0.00 3,526.56 60930 394 Invoice 05/26/2026 Extra Help - PW WK 05/23/2026 0.00 1,959.20 401 Invoice 06/02/2026 Extra Help - PW WK 05/30/2026 0.00 1,567.36 01607 Scott N. Kivel 06/04/2026 Regular 0.00 2,331.06 60931 INV0016022 Invoice 04/08/2026 CalPERS Issues through 03/31/2026 0.00 1,215.00 INV0016026 Invoice 03/12/2026 CalPERS Issues through 02/28/2026 0.00 1,116.06 01040 STANISLAUS COUNTY SHERIFF 06/04/2026 Regular 0.00 150,243.78 60932 2526-53 Invoice 05/14/2026 Law Enforcement Services Apr 2026 0.00 150,243.78 02145 Theresa Becchetti 06/04/2026 Regular 0.00 100.00 60933 INV0016018 Invoice 06/01/2026 Damage Deposit - Becchetti 0.00 100.00 02078 UniFirst Corporation 06/04/2026 Regular 0.00 620.12 60934 2360245262 Invoice 04/27/2026 unifirst Blanket PO 0.00 24.11 2360245264 Invoice 04/27/2026 unifirst Blanket PO 0.00 79.96 2360245428 Invoice 04/27/2026 unifirst Blanket PO 0.00 111.66 2360247168 Invoice 05/04/2026 unifirst Blanket PO 0.00 24.11 2360247173 Invoice 05/04/2026 unifirst Blanket PO 0.00 79.96 2360247316 Invoice 05/04/2026 unifirst Blanket PO 0.00 68.59 2360248797 Invoice 05/11/2026 unifirst Blanket PO 0.00 24.11 2360248799 Invoice 05/11/2026 unifirst Blanket PO 0.00 78.07 2360248802 Invoice 05/11/2026 unifirst Blanket PO 0.00 129.55 01161 UNITED RENTALS 06/04/2026 Regular 0.00 1,798.01 60935 261579754-001 Invoice 04/29/2026 barricades for HFNF 0.00 1,798.01 01171 URBAN FUTURES INCORP 06/04/2026 Regular 0.00 2,300.00 60936 CD-2025-064 Invoice 04/16/2026 Continuing Disclosure& Compliance Svs - F… 0.00 2,300.00 01176 USA BLUE BOOK 06/04/2026 Regular 0.00 3,330.61 60937 INV01039312 Invoice 06/03/2026 USA blue book DW Blanket PO 0.00 1,099.76 INV01049954 Invoice 06/03/2026 USA blue book DW Blanket PO 0.00 2,230.85 01192 VISION SERVICE PLAN 06/04/2026 Regular 0.00 616.31 60938 825251319 Invoice 06/01/2026 MEDICAL INSURANCE WITHHELD- JUNE 0.00 616.31 01947 Waterford Irrigation Supply, Inc 06/04/2026 Regular 0.00 10.31 60939 230210 Invoice 04/27/2026 pvc parts 0.00 10.31
01220 WESTURF INC. 06/04/2026 Regular 0.00 91.46 60940
1061503 Invoice 05/05/2026 small bark for LL'ds 0.00 91.46

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Check Report Date Range: 06/02/2026 - 06/16/2026
6/16/2026 4:14:08 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 01115 THE HOME DEPOT CRC 06/08/2026 Regular 0.00 1,310.43 60941 6014771 Invoice 05/20/2026 tools 0.00 561.13
7522501 Invoice 04/29/2026 home depot Blanket PO Utilities 0.00 573.02 8010934 Invoice 05/28/2026 sewer repairs 0.00 176.28
Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code Payable Bank Summary
Bank Drafts
EFT's
32 0
0 0
0 0.00

0.00 0.00

0.00 0.00
32 0.00
Payment
232,429.48

0.00 0.00

0.00 0.00
232,429.48
Payable
Count
63 0
0 0
0 63

Page 15 of 131 ends

Check Report Date Range: 06/02/2026 - 06/16/2026
6/16/2026 4:14:08 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
32 0
0 0
0 0.00

0.00 0.00

0.00 0.00
32 0.00
232,429.48

0.00 0.00

0.00 0.00
232,429.48
63 0
0 0
0 63
Fund Name Period Amount
Fund Summary
999 POOLED CASH/CONSOLIDATED CASH 6/2026 232,429.48
232,429.48

Page 16 of 131 ends

Meeting Date: June 22, 2026
Subject: Adopt a Resolution Approving the City of Hughson FY 26/27 Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List
Enclosure: Local Streets and Roads Annual Reporting Program Project List Presented By: Carla C. Jauregui, Community Development Director Approved By: ____________________________
City Manager
Recommended Council Action:

Adopt Resolution No. 2026-15, approving the City of Hughson FY 2026/2027 Senate Bill 1, Road Repair and Accountability Act, Local Streets and Roads Annual Reporting Program Project List.

Background and Overview:

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

CITY COUNCIL AGENDA ITEM NO 3.3
SECTION 3: CONSENT CALENDAR

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If a city has a pavement condition index (PCI) score of 80 or higher, it may spend the funds on other transportation priorities. As of June 2022, the City of Hughson’s PCI was 79.

However, the City through Measure L funding has completed a large portion of the 2023 Pavement Management Plan. Once all of the projects in the plan have been completed, the PCI average score will be approximately 87.

The City currently has $982,058 in the SB 1 RMRA fund balance. The City anticipates receiving approximately $224,443.00 in funding during Fiscal Year 2026/2027. City staff are proposing to continue utilizing SB 1 funds for the design and engineering of the Whitmore Avenue Pedestrian Improvement Project, extending from east of Tully Road to Charles Street, as well as the Whitmore Avenue Resurfacing Project between Santa Fe Avenue and Euclid Avenue.

While the design and engineering work for the pedestrian improvement project have been completed, ongoing coordination with BNSF Railway and its proposed railroad expansion improvements may necessitate modifications to the pedestrian improvement project plans to ensure compatibility and avoid conflicts between the planned infrastructure improvements within the corridor. Retaining the allocated SB 1 funding will provide the flexibility needed to address any required design revisions and position the project for construction.

The Whitmore Avenue Resurfacing Project timing of construction remains dependent upon the completion and coordination of other major infrastructure projects in the area, including the regional water consolidation project, which will install a transmission water line to Geer Road, and the proposed BNSF railroad expansion project. Advancing the resurfacing project prior to completion of these improvements could result in unnecessary impacts to newly constructed pavement. The project is currently in the design phase and continues to move forward as coordination with the affected agencies progresses.

SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Hughson are aware of the projects proposed for funding in the community and which projects have been completed each fiscal year. A project list is attached to the Resolution and will be submitted to Caltrans prior to July 1, 2026.

Fiscal Impact:

Revenue and corresponding expenditures from the SB 1 (RMRP) program are included in the Fiscal Year 2026/2027 Budget. Funding received each year will be included in the City’s annual budget process.

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CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2026-15
A RESOLUTION ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2026-2027 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 to address the significant multi-modal transportation funding shortfalls statewide; and WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and
WHEREAS, the City must adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and WHEREAS, the City, will receive an estimated $224,443.00 in RMRA funding in Fiscal Year 2026-2027 from SB 1; and
WHEREAS, this is the 10th year in which the City is receiving SB 1 funding and will enable the City to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and WHEREAS, the City has undergone a robust public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the City used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the City maintain and maintain its highest pavement condition index (PCI) in the County, rehabilitate several streets/roads, add needed pedestrian, and bicycle transportation infrastructure throughout the City into the future; and

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WHEREAS, the 2023 California Statewide Local Streets and Roads Needs Assessment found that the City’s streets and roads are in an good/at risk condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into a good to excellent condition; and

WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

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

1. The foregoing recitals are true and correct.

2. The following previously proposed and adopted projects may also utilize Fiscal Year 2026- 2027 Road Maintenance and Rehabilitation Account revenues in their delivery. With the relisting of these projects in the adopted fiscal year resolution, the City is reaffirming to the public and the State our intent to fund these projects with Road Maintenance and Rehabilitation Account revenues:

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

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

Estimated Project Useful Life: Min 10 years Max 30 years

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

Estimated Project Useful Life: Min 12 years Max 15 years PASSED AND ADOPTED by the City Council of the City of Hughson, State of California this 22nd day of June 2026, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
___________________________
GEORGE CARR, Mayor
ATTEST:
____________________________________
DOMINIQUE ROMO, City Manager

Page 21 of 131 ends

Meeting Date: June 22, 2026
Subject: Setting the Appropriations Limit for Fiscal Year 2026-27 Enclosures: Exhibit A-Appropriation Limit Calculation
Exhibit B-Proceeds of Taxes
Exhibit C-Price Factor and Population Information
Presented By: Kim Weimer, Director of Finance & Administrative Services Approved By: _____________________________
City Manager
Recommended Council Action:

Adopt Resolution No. 2026-16, setting the Appropriation Limit (Gann Limit) for Fiscal Year 2026-27.

Background and Overview:

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

Annually, the City is required to prepare a statement of Appropriations Limit in compliance with Section XIII B of the California Constitution and Section 7910 of the California Government Code. The Appropriations Limit is the calculation combining per-capita personal income change and population growth. It restricts the ability to receive appropriate proceeds of taxes. Supporting documentation has been provided: Exhibit “A” shows the calculation for Fiscal Year 2026-27; Exhibit “B” shows the projected tax revenues used in the calculations; Exhibit “C” shows the current Price Factor and Population Information provided by the Department of Finance of the State of California.

CITY COUNCIL AGENDA ITEM NO. 3.4
SECTION 3: CONSENT CALENDAR

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Proposition 111 provided options in the selection of the annual adjustment factors.

Specifically, the City may choose between the City’s population percent change or the percent change of the overall jurisdiction of Stanislaus County. The annual percent change in population is based on the time frame of January 1, 2025-January 1, 2026. The City of Hughson’s 2025-2026 annual percent change in population adjustment rate is 1.026 percent. Stanislaus County’s 2025-2026 annual percent change in population adjustment rate is .998 percent. Staff’s recommendation is to select the rate that reflects the greater growth factor, which for the 2025-2026 annual percent change in population is the population growth for the City of Hughson a 1.026 percent change.

Fiscal Year 2026-27 Appropriations Limit is $5,541,790 which is an increase from the previous year due to the percent change in the population used in the appropriation limit computation. Per California Government Code and the California Constitution, the City cannot spend more than $5,541,790 of the tax proceeds that are subject to the limitation.

The City anticipates estimated revenue subject to limitations to be $3,680,357 which is under the Appropriations Limit. The total estimated tax proceeds subject to the Gann Limits is 66.41% of the appropriation limit.

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

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

There is no fiscal impact to the City’s budget with the approval of the Fiscal Year 2026-27 Appropriations Limit. The associated estimated revenues are accounted for in the City’s Fiscal Year 2026-27 budget and the appropriations subject to limitation are under the appropriations limit.

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Appropriation Limit Fiscal Year 2025­2026 5,146,598
Calculation of Factor for Fiscal Year 2026­2027
Per Capita personal income percentage change: 1.0495
(% change of Per Capita Income: 4.95%)
Percent change in population: 1.026
(% change in population: 2.6%)
Change Factor: 1.0495 x 1.026 1.0768
Appropriation Limit Fiscal Year 2026­2027 5,541,790
Appropriations Subject to Limit 3,680,357
Exhibit A
(Proposition 4) and Section 7910 of the California Government Code, hereby establishes the City of Hughson's Appropriation Limit for the Fiscal Year of 2026­2027:

City of Hughson
Appropriation Limit Calculation
Fiscal Year 2026­2027
The City of Hughson, in compliance with Article XIII­B of the California Constitution

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City of Hughson
Exhibit B - Proceeds of Revenues
Revenue Description Acct#
Proceeds Subject to
Appropriations Limit
Proceeds Not
Subject to
Appropriation Total 2026-27
TAX-CURRENT PROPERTY 40010 565,804 565,804
TAX-OTHER PROPERTY 40030 83,000 83,000
TAX-PROPERTY TRANSFER 40040 38,325 38,325
TAX-VLF IN LIEU 40050 1,134,799 1,134,799
TAX-SB813 SUPPLEMENTAL 40060 6,500 6,500
TAX-HOMEOWNERS PROPERTY RELIEF 40070 3,150 3,150
TAX-FHA IN LIEU 40080 150 150
TAX-SALES 41010 1,279,000 1,279,000
FRANCHISE-GAS UTILITY 42010 24,000 24,000
FRANCHISE-GARBAGE 42020 98,000 98,000
FRANCHISE-CABLE T.V. 42030 30,000 30,000
FRANCHISE - PHONE 42040 -
BUSINESS LICENSES 43010 33,000 33,000
PERMITS-BUILDING 43020 200,000 200,000
PERMITS-ENCROACHMENT 43030 3,000 3,000
PERMIT-YARD SALE 43040 300 300
PERMIT-OTHER 43050 45,000 45,000
FEES-BOOKING 44010 350 350
FEES-PLAN CHECK 44030 70,000 70,000
FEE-RETURNED CHECK 44040 800 800
FEES-VEHICLE RELEASE 44060 4,000 4,000
FEE-FIREWORK BOOTH 44080 255 255
FINES-PARKING 44210 2,000 2,000
FINES-TRAFFIC 44220 - -
VIOLATION-ADMINISTRATIVE 44310 2,500 2,500
VIOLATION-BUILDING CODE 44320 - -
PLANNING REVENUE 44410 50,000 50,000
SALE OF DOCUMENTS 46010 300 300
RENTAL REVENUE 46020 20,000 20,000
INTEREST EARNED 46040 40,000 40,000
FEE-STANISLAUS COUNTY PFF ADMIN 46050 4,000 4,000
PENALTIES 46080 16,800 16,800
REFUND 46090 5,000 5,000
SALE OF SURPLUS PROPERTY 46100 - -
GENERAL PLAN UPDATE FEE 46110 4,269 4,269
MISCELLANEOUS REVENUE 46120 15,000 15,000
DONATION 46130 100 100
CASH OVER/CASH UNDER 46140 - -
PUBLIC SAFETY AUGMENTATION 47050 20,000 20,000
GRANTS 47510 - -
TRANSFER IN 49010 364,629 364,629
QUASI-EXTERNAL TRANSACTION 49020 530,425 530,425
TOTAL REVENUE 3,680,357 1,014,099 4,694,456
Appropriations Subject to Limination 3,680,357

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EXHIBIT "B"
May 1, 2026
Dear Fiscal Officer:

Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments.

Each local jurisdiction must use their percentage change in population factor for January 1, 2026, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2026–27. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2026–27 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit. Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2026. Please note: The prior year’s city population estimates may be revised.

The per capita personal income change is based on historical data.

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

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EXHIBIT "C"
May 2026
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2026–27 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2026-27 4.95
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2026–27 appropriation limit.
2026–27:

Per Capita Cost of Living Change = 4.95 percent
Population Change = -0.14 percent
Per Capita Cost of Living converted to a ratio: 4.95 + 100 = 1.0495 100
Population converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480

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CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2026-16

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON SETTING THE APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2026-27
WHEREAS, annually, the City of Hughson is required to prepare a statement of appropriations limit in compliance with Section XIIIB of the California Constitution and Section 7910 of the California Government Code; and
WHEREAS, new per capita personal income and population factors have been established for determining the City’s appropriation limit; and
WHEREAS, the method and basis of calculating these limits was revised by Proposition 111, amending Article XIII B of the State Constitution, and the implementing legislations, to allow election of the basis for population adjustment between the change in population in either the city or the county.

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

1. The adjustment factor shall be based on either the City’s population or the County’s population change, whichever is higher, to determine the appropriations limit for the fiscal year 2026-27.

2. Said appropriations limit for fiscal year 2026-27 is $5,541,790, and the total appropriations subject to limitation are $3,680,357.

3. In the computation of such limitation, the price factor used is the percentage change in California per capita personal income over the prior year, 4.95%.

4. In the computation of such limitation, the population factor used is the percentage change in the City of Hughson’s population over the prior year, 2.6%.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regular meeting held on this 22nd day of June 2026 by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:
»
»

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APPROVED:
_______________________
GEORGE CARR, Mayor
ATTEST:
_______________________________
DOMINIQUE ROMO, City Manager

Page 29 of 131 ends

Meeting Date: June 22, 2026
Subject: Approval of the Joint Powers Agreement for the Stanislaus Special Investigation Unit from July 1, 2026, to June 30, 2029
Enclosures: JPA Agreement
Presented By: Dominique Romo, City Manager
Approved:
____________________________
City Manager
Staff Recommendation:

Approve the Stanislaus Special Investigation Unit (SIU) Joint Powers Agreement and Authorize the City Manager to sign the Agreement with a term of July 1, 2026 to June 30, 2029, inclusive of any edits by the City Attorney.

Background & Overview:

The Joint Powers Agreement (JPA) for the Stanislaus Special Investigations Unit (SIU), formally known as the Stanislaus Drug Enforcement Agency (SDEA) was created in 1974.

The parties involved in the agreement are Stanislaus County and the cities of Ceres, Hughson, Newman, Oakdale, Patterson, Turlock, Waterford as well as the California Highway Patrol. The City of Modesto is not part of SIU. The purpose of this JPA is to provide a countywide multi-agency task force charged with the responsibility to enforce drug and violent crime laws.

The JPA formula requires in-kind contribution and/or an annual cash contribution from each participating agency. The Sheriff’s Office currently provides one Lieutenant, one Sergeant, six Deputy Sheriff’s, one Supervising Legal Clerk and one Legal Clerk III. The District Attorney provides one Legal Clerk IV. In the past, the operational and fiscal control was rotated between the County and City of Modesto.

In 2018, the JPA governing committee voted to approve the transfer of operational and fiscal control to the County. This transfer places the day-to-day operation of the unit under the Sheriff. Legal counsel, risk management, purchasing and fiscal responsibility oversight now belong under the County.

The term of the current JPA is July 1, 2026, through June 30, 2029, and shall automatically renew from year-to-year thereafter unless the term is amended in writing or the agreement CITY COUNCIL AGENDA ITEM NO. 3.5
SECTION 3: CONSENT CALENDAR

Page 30 of 131 ends

is terminated. Due to Turlock rejoining the JPA, the Sheriff’s Office decided to draft a new agreement to replace the expiring one. The Board of Supervisors approved the JPA agreement on June 2, 2026. Each jurisdiction is bringing the agreement to their respective legislative bodies for signature.

Discussion:

The Stanislaus Special Investigations Unit (SIU), formerly known as the Stanislaus Drug Enforcement Agency (SDEA), is a countywide multi‑agency task force responsible for enforcing drug laws and investigating violent crimes. SIU’s mission includes interdiction of narcotics entering or circulating within Stanislaus County, as well as the investigation of violent crimes, gang‑related activity, street terrorism, human trafficking, and other highly sensitive cases as directed by its Governing Board.

The Governing Body of SIU consists of the Sheriff of Stanislaus County, the District Attorney, the Chief Probation Officer, the Modesto Area CHP Commander, and the Chiefs of Police from each participating city. The Unit itself is staffed by highly trained detectives from the Stanislaus County Sheriff’s Department, Ceres Police Department, California Highway Patrol, District Attorney’s Office, and Probation Department, and is further supported by federal partners including the FBI, DEA, and Department of Homeland Security. SIU also operates within the Central Valley High Intensity Drug Trafficking Area (HIDTA).

SIU has conducted numerous major investigations in Hughson and surrounding communities, resulting in arrests for trafficking large quantities of narcotics and the seizure of cocaine, methamphetamine, heroin, and fentanyl.

The City of Hughson has been a standing member of the Joint Powers Authority and has benefited significantly from this regional collaboration. Continued participation ensures the City maintains a voice in SIU’s strategic direction and preserves access to specialized investigative resources that enhance community safety, particularly in the areas of drug trafficking, gang activity, gun crimes, and human trafficking.

City Council Strategic Priority:

This recommended action is consistent with the Council’s strategic priority of Promoting Quality of Life – Continuing to work with Hughson Police Services to ensure they have the tools necessary for the provision of law enforcement services.

Fiscal Impact:

An annual cash contribution will be required if a participating agency is not willing or able to provide a sworn full-time in-kind-body to SIU. The cash contribution will be billed to each participating agency at the beginning of each fiscal year if a body has not been committed thirty (30) calendar days prior to July 1st. The case contribution will be used to offset day to day expenditures and for expenditures that are not allowable by the various funding sources available to SIU. For the City of Hughson, the yearly cash contribution based on the city’s population is $5,000 and is included in the Fiscal Year 2026-2027 proposed budget.

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Stanislaus Special
Investigations Unit
Joint Powers Agreement
July 1, 2026 – June 30, 2029

Page 32 of 131 ends

SIU JPA Agreement 2026-2029 Page 1 of 17

MISSION AND GOALS
The Stanislaus Special Investigations Unit (SIU), formerly known as Stanislaus Drug Enforcement Agency (SDEA), is a county wide multi-agency task force charged with the responsibility to enforce drug laws and investigate violent crimes.

It shall be the mission of SIU to interdict the flow of narcotics into and within Stanislaus County, investigate violent crimes, gang related crimes, street terrorism, human trafficking and investigations deemed highly sensitive as directed by the Governing Board.

It shall be the primary goal of SIU to maintain an allegiance with the citizens of Stanislaus County in order to maximize our efforts in preventing and combating narcotics trafficking violent crimes in our communities. An integral part of this goal is maintaining a high level of communication and support to and from federal, state, and local agencies.

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SIU JPA Agreement 2026-2029 Page 2 of 17

STANISLAUS SPECIAL INVESTIGATIONS UNIT

JOINT POWERS AGREEMENT
THIS JOINT POWERS AGREEMENT is made with reference to the following facts:

A. Each party hereto is empowered by law to provide police protection to its residents.

B. Each party recognizes interjurisdictional cooperation is essential for the effective control of dangerous drugs in Stanislaus County.

C. Each party desires to establish an agency to maintain a fully operational and specially trained police unit to assist each of the parties to this agreement in enforcing drug control laws, violent crimes, gang related crimes, street terrorism, human trafficking and investigations deemed highly sensitive as directed by the governing board. The SIU will also study, plan, and set priorities for effective enforcement of such laws throughout Stanislaus County in accordance with the operational policy approved by the governing board.

D. The parties, pursuant to the provisions of California Government Code Sections 6500 et seq., are authorized to enter into this Joint Powers Agreement so as to create a separate public entity to enforce the laws of the State of California; and
E. The parties desire to replace the Joint Powers Agreement between them, which became effective on July 1, 2021.

NOW, THEREFORE, IT IS MUTUALLY AGREED between the parties hereto as follows:

1. Administering Agency
There is hereby created the Stanislaus Special Investigations Unit (SIU), formerly known as Stanislaus Drug Enforcement Agency (SDEA) to administer the drug enforcement unit (Unit) and to carry out the purposes of this agreement. For such purposes, pursuant to Government Code Section 6508, SIU shall have the authority, in its own name, to do any or all of the following: to make and enter contracts; to employ agents and employees; to acquire, construct, manage, maintain or operate any building, works, or improvement, or to acquire, hold or dispose of property; to incur debts, liabilities or obligations within the limitations provided by this agreement, and to perform any other act necessary for the purposes hereof.

2. Term
The initial term of this agreement shall commence on July 1, 2026, and shall continue in full force until June 30, 2029, and shall automatically renew from year to year thereafter unless the term is amended in writing or the agreement is terminated as herein provided. A party may terminate its participation in this agreement by giving written notice of its intention to do so to all other parties at least thirty (30) calendar days prior to the end of any term. This agreement may be terminated at any time by mutual agreement of all parties hereto.

3. Additional Parties
Federal, state and local law enforcement agencies and cities located within Stanislaus County, which are not parties to this agreement, may participate in this agreement by giving written notice of their election to become a SIU participating agency to the SIU governing body at least thirty (30) calendar days prior to January 1 or July 1 of any year. Election to become a

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SIU JPA Agreement 2026-2029 Page 3 of 17
participating member is subject to the approval of the SIU governing body. Once election to become a SIU participating agency is approved by the SIU governing body, the agency shall immediately, upon approval, become a SIU participating agency and be subject to the terms and conditions of the Stanislaus Special Investigations Unit Joint Powers Agreement in effect.

4. Governing Body
The governing body of SIU shall be a committee comprised of the Sheriff of Stanislaus County, the District Attorney of Stanislaus County, the Commander of the Modesto Area California Highway Patrol and the Chief of Police of each participating city. Each member of the governing committee may appoint from his/her office an alternate member, and such alternate member is authorized to exercise the powers and duties of the regular member and to act at a meeting of the governing committee when the primary member is absent. The Sheriff of Stanislaus County shall be the Chairperson of the committee, but in the absence of the Chairperson or his/her alternate, the committee shall elect a temporary Chairperson for that meeting from among the committee members present. Decisions by the committee shall require an affirmative vote of a simple majority, consisting of one half the members plus one, of the parties to this agreement, with the Chairperson being permitted to cast his/her vote in the same manner as any other member.

5. Officers
The officers of SIU shall consist of a clerk from the Stanislaus County Sheriff’s Office or any participating agency as approved by the governing body. The Auditor-Controller of Stanislaus County will serve as the fiduciary authority, and the Purchasing Agent of SIU shall be the General Services Agency (GSA) Director of Stanislaus County. The performance of duties under this agreement by officers of the County or participating city, who are covered by bond, shall be an official duty of the County or City so that the bond shall cover such officers when they are performing duties for SIU. The attorney for all civil matters regarding SIU shall be the County Counsel of Stanislaus County. The Sheriff of Stanislaus County shall be the Director of Operations for SIU and shall be responsible for the day-to-day operation of the Unit in accordance with guidelines and policies set forth by the governing committee.

6. Operational Unit
The governing body shall create and maintain a drug enforcement and investigative unit staffed by qualified peace officers to carry out the purpose of this agreement. Each peace officer assigned to the unit shall be an officer regularly employed by one of the parties to this agreement.

The position of Unit Commander of SIU may be a Lieutenant or command level personnel from the Sheriff’s Office, at the discretion of the Sheriff of Stanislaus County.

The position of Unit Supervisor of SIU will be a Sergeant from the Sheriff’s Office. The Unit Supervisor will rotate in accordance with the Stanislaus Sheriff’s Supervisor Association’s (SCSSA) rotation policy.

Page 35 of 131 ends

SIU JPA Agreement 2026-2029 Page 4 of 17
All personnel assigned to the unit shall be determined by the governing board.

7. Funding
Subject to the provisions of this agreement and any applicable law, the Auditor-Controller of Stanislaus County shall receive, have custody of, and disburse agency funds pursuant to the procedures set forth in this agreement.

Funding for SIU is derived from several different sources:
a. In Kind
Personnel costs for any position not covered by grant or other outside funding will be the responsibility of the participating agency. A participating agency may elect to withdraw in kind personnel by giving written notice of its intention to do so at least thirty (30) calendar days prior to January 1st or July 1st of any year. b. Cash Contribution
An annual cash contribution will be required if a participating agency is not willing or able to provide a sworn full-time in-kind body to SIU. The cash contribution will be billed to each participating agency at the beginning of each fiscal year if a body has not been committed thirty (30) calendar days prior to July 1st. If a participating agency withdraws in kind personnel during the fiscal year, a pro-rated amount will be billed.

Cash contribution does not apply to federal or state agencies.

The cash contribution will be used to offset day to day expenditures and for expenditures that are not allowable by the various funding sources available to SIU. The cash contribution amount will be based on population statistics provided by the State of California Department of Finance and will be billed on the following scale:

Jurisdiction Population Cash Contribution
0 -10,000 $5,000
10,000 - 20,000 $7,500
20,000 - 40,000 $15,000
40,000 - 60,000 $30,000
60,000 - 80,000 $60,000
80,000 - 100,000 $120,000
100,000 + $180,000
c. Asset Forfeiture
SIU shall utilize the existing NCIC number for purposes of receiving equitable sharing of funds from state and/or federal asset forfeiture programs. The asset forfeiture funds generated by SIU operations shall be used to supplement the budget of SIU for operational activities. The use of asset forfeiture funds in SIU operations shall be in

Page 36 of 131 ends

SIU JPA Agreement 2026-2029 Page 5 of 17
strict accordance with state and federal statutes and regulations governing the use of such funds.

The Auditor-Controller of Stanislaus County shall establish accounts for receipt and disbursement of funds generated by asset forfeiture, and all funds generated by SIU activity shall pass through the Auditor-Controller of Stanislaus County. The AuditorController of Stanislaus County shall make disbursements in accordance to this agreement and governing body directions and provide monthly accounting thereof.

Monies deposited in such accounts shall be held in a manner and fashion in accordance with applicable federal and state laws. Interest earned on all funds, if any, shall be deposited back into the SIU Asset Forfeiture accounts. Approved expenditures of asset forfeiture funds shall specify the account from which the funds are to be taken. d. HIDTA
The Central Valley High Intensity Drug Trafficking Area (HIDTA) program provides an annual spending authority administered through the Sacramento County Sheriff’s Department for reimbursement of HIDTA related expenditures. The Stanislaus County Sheriff’s Office is designated as the lead agency.

HIDTA funds are currently used for case related overtime, case related expenses, training, and miscellaneous operating expenses.
e. Cal-MMET
California Multi-Jurisdictional Methamphetamine Enforcement Team (Cal-MMET) is funded by the 2011 Public Safety Realignment through the Enhancing Law Enforcement Activities Subaccount (ELEAS) and is allocated annually to the County of Stanislaus.

Some of the current funding is used to fund positions at SIU and other miscellaneous expenses that are approved by the Sheriff’s Office. This funding is NOT guaranteed for use at SIU and will be allocated at the Sheriff’s discretion. f. Other Funding Sources
If other funding sources become available, it will need to be approved by the Governing Board and the County of Stanislaus who will become the fiduciary.

8. Budget
a. For the purposes of this agreement, the term fiscal year shall mean the period from July 1 to and including the following June 30.
b. A preliminary annual budget shall be adopted by the governing board prior to May 1 for the following fiscal year, which shall commence on the first day of July. The Director of Operations of the unit shall deliver a copy of the annual budget to each party within ten (10) business days after the budget is adopted.

Page 37 of 131 ends

SIU JPA Agreement 2026-2029 Page 6 of 17
c. The governing committee and every other official or employee of SIU shall be limited in the making of expenditures and in incurring liabilities to the amount of appropriations allowed by the budget as adopted pursuant to section 8.b of this agreement. Except as otherwise provided by law, liabilities incurred more than any budget appropriation shall not be a liability of SIU and payments shall not be issued to cover such liabilities.

Pursuant to Section 6508.1 of the California Government Code, the debts, liabilities, and obligations of SIU shall be those of SIU and not of the parties of this agreement.

9. Records and Accounts
a. The governing committee of SIU shall have proper books or records and accounts in which a complete and detailed entry shall be made of all of its transactions including all receipts and disbursements. Said books or records and accounts shall be kept in accordance with State law and the rules and regulations of the State Controller and as required by the Auditor-Controller of Stanislaus County. Said books shall be subject to inspection at any reasonable time by the duly authorized representatives of each of the parties of this agreement. An inventory of all assets shall be completed and submitted annually.
b. The governing committee of SIU shall have an annual financial report, including a report of all receipts and disbursements of funds, which shall be available at the office of the Clerk of SIU, and a copy thereof shall be delivered to each party in this agreement. The report shall be filed following the issuance of a fiscal annual audit report.

10. Termination of JPA
Upon termination of the JPA, SIU will pay all liabilities to any non-participants and will dispose of all assets through sale or other transfer method. Any asset which has been identified as contributed by any party in this agreement shall be returned to that party. All other assets will be converted to cash. Once all assets have been converted to cash and after all SIU liabilities have been paid, the balance will be distributed out based on the following percentages:

Participant Percentage of
Funds
Ceres 14.67%
Hughson 2.37%
Newman 3.69%
Oakdale 6.91%
Patterson 7.70%
Riverbank 7.76%
Turlock 21.49%
Waterford 2.73%
County (Unincorporated) 32.66%
Federal and State agencies are not included in the distribution of assets mentioned above.

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SIU JPA Agreement 2026-2029 Page 7 of 17

11. Claims
All claims against SIU, including but not limited to, claims by public entities or public officers and employees for fees, salaries, wages, mileage, in-kind contributions or other expenses, shall be within the time and in the manner specified in Chapter 2 (commencing with Section 910) of Part 3, Division 3.6 of Title 1 of the Government Code or in accordance with claims procedures approved by the County of Stanislaus, and established by the governing committee of SIU pursuant to Chapter 5 (commencing with section 930) or Chapter 6 (commencing with Section 935) of said Part 3 of the Government Code.

12. General Liability
None of the parties to this agreement waive any of the privileges and immunities set forth in California Government Code Section 6513. The County of Stanislaus, City of Ceres, City of Oakdale, City of Hughson, City of Patterson, City of Waterford, City of Newman, City of Riverbank, City of Turlock, and the California Highway Patrol agree to the following:

The processing of all claims against SIU for payment to third parties shall be performed in accordance with California law and the existing policies and procedures enacted by the County of Stanislaus.

The County of Stanislaus, by and through the Office of County Counsel, shall have sole and exclusive authority, discretion, and responsibility, in all personal injury and property damage claims and lawsuits to investigate, direct, negotiate, compromise, settle, and otherwise administer all aspects of any claims and lawsuits.

The County of Stanislaus, by and through the Office of County Counsel, shall have sole and exclusive authority, discretion, and responsibility, in accordance with California law, for all costs and expenses for the administration, defense, and indemnity for any claims and lawsuits.

The County of Stanislaus and all participating member agencies shall proportionally share the costs and expense of the administration, defense, and indemnity for all said claims and lawsuits.

Federal and State agencies are not included in the proportional share of costs noted above.

Workers’ Compensation insurance shall not be provided by SIU for member agency employees but shall be maintained by the employing jurisdiction.

13. Investigation and Defense of General Liability
The County of Stanislaus, by and through the Office of County Counsel and all participating agencies shall provide cooperation in the investigation and defense of SIU civil liability cases.

The County of Stanislaus, by and through the Office of County Counsel, shall be responsible for the administration of all claims and lawsuits where the date of the alleged liability accrues on or after July 1, 2018 and arise out of the activities of SIU and its agents or employees.

In the event the County of Stanislaus, by and through the Office of County Counsel determines a matter cannot or should not be investigated, defended, or otherwise administered by the Office

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SIU JPA Agreement 2026-2029 Page 8 of 17
of County Counsel, and it is decided that an independent investigator or attorney may be necessary, the County of Stanislaus and all participating member agencies shall proportionally share the costs and expense of any outside investigator or attorney.

The Joint Powers Agreement between the parties, which became effective July 1, 2021, is rescinded and this Agreement supersedes any previous documents entered into by SIU and participating agencies.

The parties hereto, pursuant to resolution of their respective governing bodies, have caused this SIU Joint Powers Agreement to be executed this _____ day of ___________, 2026.

COUNTY OF STANISLAUS
By:____________________________________
Chief Executive Officer
ATTEST:________________________________
Clerk of the Board
APPROVED AS TO CONTENT:

By:____________________________________
Sheriff
APPROVED AS TO CONTENT:

By:____________________________________
District Attorney
APPROVED AS TO FORM:

By:____________________________________
County Counsel

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SIU JPA Agreement 2026-2029 Page 9 of 17

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SIU JPA Agreement 2026-2029 Page 10 of 17
The parties hereto, pursuant to resolution of their respective governing bodies, have caused this SIU Joint Powers Agreement to be executed this _____ day of ___________, 2026.

CALIFORNIA HIGHWAY PATROL
By:____________________________________
Commander
By:____________________________________
Division Chief

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SIU JPA Agreement 2026-2029 Page 11 of 17
The parties hereto, pursuant to resolution of their respective governing bodies, have caused this SIU Joint Powers Agreement to be executed this _____ day of ___________, 2026.

CITY OF CERES
By:____________________________________
City Manager
ATTEST:________________________________
City Clerk
APPROVED AS TO CONTENT:

By:____________________________________
Chief of Police
APPROVED AS TO FORM:

By:____________________________________
City Attorney

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SIU JPA Agreement 2026-2029 Page 12 of 17
The parties hereto, pursuant to resolution of their respective governing bodies, have caused this SIU Joint Powers Agreement to be executed this _____ day of ___________, 2026.

CITY OF HUGHSON
By:____________________________________
City Manager
ATTEST:________________________________
City Clerk
APPROVED AS TO CONTENT:

By:____________________________________
Chief of Police
APPROVED AS TO FORM:

By:____________________________________
City Attorney

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SIU JPA Agreement 2026-2029 Page 13 of 17
The parties hereto, pursuant to resolution of their respective governing bodies, have caused this SIU Joint Powers Agreement to be executed this _____ day of ___________, 2026.

CITY OF NEWMAN
By:____________________________________
City Manager
ATTEST:________________________________
City Clerk
APPROVED AS TO CONTENT:

By:____________________________________
Chief of Police
APPROVED AS TO FORM:

By:____________________________________
City Attorney

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SIU JPA Agreement 2026-2029 Page 14 of 17
The parties hereto, pursuant to resolution of their respective governing bodies, have caused this SIU Joint Powers Agreement to be executed this _____ day of ___________, 2026.

CITY OF OAKDALE
By:____________________________________
City Manager
ATTEST:________________________________
City Clerk
APPROVED AS TO CONTENT:

By:____________________________________
Chief of Police
APPROVED AS TO FORM:

By:____________________________________
City Attorney

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SIU JPA Agreement 2026-2029 Page 15 of 17
The parties hereto, pursuant to resolution of their respective governing bodies, have caused this SIU Joint Powers Agreement to be executed this _____ day of ___________, 2026.

CITY OF PATTERSON
By:____________________________________
City Manager
ATTEST:________________________________
City Clerk
APPROVED AS TO CONTENT:

By:____________________________________
Chief of Police
APPROVED AS TO FORM:

By:____________________________________
City Attorney

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SIU JPA Agreement 2026-2029 Page 16 of 17
The parties hereto, pursuant to resolution of their respective governing bodies, have caused this SIU Joint Powers Agreement to be executed this _____ day of ___________, 2026.

CITY OF RIVERBANK
By:____________________________________
City Manager
ATTEST:________________________________
City Clerk
APPROVED AS TO CONTENT:

By:____________________________________
Chief of Police
APPROVED AS TO FORM:

By:____________________________________
City Attorney

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SIU JPA Agreement 2026-2029 Page 17 of 17
The parties hereto, pursuant to resolution of their respective governing bodies, have caused this SIU Joint Powers Agreement to be executed this _____ day of ___________, 2026.

CITY OF TURLOCK
By:____________________________________
City Manager
ATTEST:________________________________
City Clerk
APPROVED AS TO CONTENT:

By:____________________________________
Chief of Police
APPROVED AS TO FORM:

By:____________________________________
City Attorney

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SIU JPA Agreement 2026-2029 Page 18 of 17
The parties hereto, pursuant to resolution of their respective governing bodies, have caused this SIU Joint Powers Agreement to be executed this _____ day of ___________, 2026.

CITY OF WATERFORD
By:____________________________________
City Manager
ATTEST:________________________________
City Clerk
APPROVED AS TO CONTENT:

By:____________________________________
Chief of Police
APPROVED AS TO FORM:

By:____________________________________
City Attorney

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Meeting Date: June 22, 2026
Subject: Approving the City of Hughson’s Fiscal Year 2026-27 Final Budget Enclosure: FY 2026-27 Final Budget Report - Exhibit A
Capital Projects and Major Purchases List - Exhibit B
General Fund Reserve Calculation - Exhibit C
Proposed Amended Contingency Reserve Fund Policy - Exhibit D Presented By: Kim Weimer, Director of Finance & Administrative Services Approved By: ____________________________
City Manager
Recommended Council Action:

Adopt Resolution No. 2026-17, approving the City of Hughson’s Fiscal Year 2026-27 Final Budget and Amending the City’s Contingency Reserve Fund Policy.

Background and Overview:

The City’s departments have collectively worked to produce a budget that will maintain and improve the City’s service levels while being mindful of operating with constrained resources. The Fiscal Year 2026-27 Final Budget provides the City with the authority to use resources for the benefit of the community and is adopted annually by June 30th to begin expending funds for the new fiscal year which begins on July 1, 2026. The Fiscal Year 2026- 27 Final Budget is estimated based on available data from both forecasts and historical activity.

City staff met with the Budget and Finance Subcommittee on June 17, 2026, to present the Fiscal Year 2026-27 Final Budget and to review the estimated revenues and expenditures that make up the annual operating budget for the City of Hughson. The preparation of the Fiscal Year 2026-27 Final Budget utilized a hybrid approach of both zero-based budgeting and traditional budgeting methods.

This budget is based on the earliest projections available at this time and revenue and expenditure estimates will likely change over the next six (6) months. Revisions and/or CITY COUNCIL AGENDA ITEM NO. 6.1
SECTION 6: NEW BUSINESS

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adjustments to the budget will be brought forth to the City Council as needed for consideration in January/February as a part of the City’s Mid-Year Budget review.

General Fund Revenue Projections
Overall, the General Fund Revenue Projections for Fiscal Year 2026-27 are anticipated to increase by approximately 1.5% over the prior fiscal year.

FY 2025-26 Mid-Year
Budget
FY 2026-27 Final
Budget
Difference %Change
$4,627,325 $4,694,456 $67,131 1.5%
Staff anticipate sales tax revenue to remain fairly flat and property tax revenue to increase by about 5%.

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

These estimates will be reviewed and revised as needed once the actual assessed property value is available from the Stanislaus County Auditor-Controller’s Office. Assessed property values have gradually increased over the past years and Property Tax revenues for Fiscal Year 2026-27 are based on Assessed Values that are set by the County Assessor as of January 1, 2026. The Assessor’s Office continues to prepare the 2026 regular assessment roll, which will be delivered to the Auditor-Controller in July 2026.

Contingency Fund Reserve
Per prior Council action on June 23, 2008, the City adopted a Contingency Fund Reserve Policy (Attached) and is required to maintain a 33% Contingency Fund Reserve based on budgeted operational expenditures. Staff are recommending increasing this reserve requirement to 35% to better prepare for unknown contingencies and strengthen the City’s long‑term financial stability. The projected balance in the Contingency Fund as of June 30, 2026, is $1,472,235. Budgeted operational expenditures for FY 2026–27 total $4,569,116, which would require a reserve balance of $1,599,191 at the recommended 35% level. As a result, the required transfer to the General Fund Contingency Reserve for FY 2026–27 is $126,956. This represents a $48,336 increase from the FY 2025–26 Mid‑Year Budget.

General Fund Expenditure Projections
Overall, the General Fund Expenditure Projections for Fiscal Year 2026-27 are anticipated to increase by 5.5%.

FY 2025-26 Mid-Year
Budget
FY 2026-27 Final
Budget
Difference %Change
$4,574,438 $4,828,072 $253,634 5.5%

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General Fund expenditures are estimated at $4,828,072, compared to Fiscal Year 2025-26 Mid-Year estimates of $4,574,438, an increase of $253,634. Various factors contributed to the increase in operating expenses. Over 50% of this increase is attributable to the purchase of a new truck for $70,000 and $28,000 for the Bobcat broom and planner attachments.

The remaining increase in the expenditures is attributable to the anticipated increase in costs of payroll and benefits for the upcoming fiscal year.

Salary and Benefit Projections
The Fiscal Year 2026-27 Final Budget does not propose the addition of any new employees.

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

The PERS Unfunded Accrued Liability (UAL) costs continue to increase as an annual expense for the City. The UAL obligated to be paid by the City will be published in July of 2026 for the 2026-27 Fiscal Year. The City will strive to remain diligent in its accounting best practice and pre-pay the fiscal year liability with a Lump-Sum Prepayment which allows cost savings of 3.5% on interest.

Insurance Premiums
The City of Hughson is a member of the Central San Joaquin Valley Risk Management Authority, also known as the CSJVRMA. This Joint Powers Authority provides pooled insurance policies with other cities in the Central Valley. In addition to pooled insurance rates, being a member of the CSJVRMA provides valuable employee safety training, risk management training and contract review, as well as other programs that help identify and mitigate costs that may be associated with risk management and liability. The Fiscal Year 2026-27 Final Budget has accounted for a slight decrease in premium based on the rates that have been estimated by the CSJVRMA. The overall estimated premium for Fiscal Year 2026-27 decreased by 9% from the prior fiscal year. The General Fund pays 20% of this premium which equates to $80,442 of the total premium amount for liability insurance.

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

The contracted rate increases for Fiscal Year 2026-27 include:
 SR911 Dispatch Services: an expected increase is $43,493, which is a 50% increase from last year’s costs.
 Vehicle Replacement Costs: decreased slightly year over year.  Salaries & Benefits are expected to increase by 2% year over year.

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In total, the cost of the Stanislaus County Sheriff’s Office has increased by $78,819 year over year. The two Community Facilities Districts are now contributing towardsthe cost of Police Services. Parkwood CFD, otherwise known as the Citywide CFD, will be contributing $114,196 to police services and Providence Place CFD will be contributing $2,975.

Animal Services
The City of Hughson is a partnering member of the Stanislaus Animal Services Agency (SASA) Joint Powers Authority, along with the cities of Ceres, Modesto, Patterson, Waterford, and Stanislaus County. SASA provides a full range of animal services, including shelter operations, client services, veterinary services, administration, and animal control.

For FY 2026–27, the City’s net contribution to SASA is $56,698, representing a 25% increase from the FY 2025–26 budget. This contribution is calculated using the number of animals taken into the shelter. In FY24/25 (they use the last complete fiscal year’s statistics) Hughson had 106 animals taken into the shelter out of a total of 10,169. This represents 1% of the total of animals taken in the fiscal year FY24/25. Hughson is assigned 1% of the net costs to run the shelter (cost minus revenue).

Major Funds Review
Fund 210 - Sewer Fund includes all Sewer and Wastewater Treatment Plant operations and activities. Sewer service revenues are expected to remain relatively consistent. However, operating expenses continue to increase in addition to staff continuing to address the ongoing deferred maintenance items needed to keep the City’s sewer system at a stable and reliable operational status. This budget includes $48,000 carried over from FY2025/26 for RAS pump check valves and compressor, $85,000 to camera the sewer lines, and $9,500 to paint the Wastewater Treatment building.

Fiscal Year 26/27 shows a $339,176 deficit, due in part to the 20% sewer rate discount approved in January 2021. To help balance the budget a transfer of $252,516 has been budgeted from Fund 220, Sewer Capacity Fee. This transfer is justified due to debt service to pay for the Wastewater Treatment Plant Expansion Project that was necessary due to residential growth. Anticipated completion of subdivision development could help to mitigate some of the decreases in the estimated revenues. Contracted costs, which include supplies and labor, associated with operations within this fund continue to increase.

Fund 240 - Water Fund, is projecting relatively status quo revenues for Fiscal Year 2026-27 in comparison to the current fiscal year. User fees are the primary revenue source for Fund 240 and could be impacted positively or negatively by residential development and the state of the drought as water consumption will need to be minimized.

Expenses for Fiscal Year 2026-27 are budgeted to increase by 7.8% due to the necessity of performing both deferred and preventative ongoing maintenance and repairs to bring the City’s water system to a stable and reliable operational status, as well as support the purchasing of additional supplies needed for the new water wells. In addition, a new water parts van is budgeted in the amount of $72,000, a purchase of a new hydrant in the amount

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of $7,000, and $10,000 is budgeted for tank inspections. Fiscal Year 26/27 shows a $246,251 deficit after backing out the one-time expenses described above.

Non-Major Funds Review
Fund 215: Sewer Fixed Asset Replacement Fund will have activity for Fiscal Year 2026-27 for the 7th Street Sewer Project in the amount of $231,60 and $250,000 carried over from 2025/26 for repairs at the lift station on Hatch road.

Fund 255: Water Fixed Asset Replacement Fund will have activity for Fiscal Year 2026-27 for the 7th Street Sewer Project in the amount of $588,350 and $45,000 for electrical panel cabinet upgrades.

Fund 270: Community/Senior Center is projected to essentially break even for the Fiscal Year 2026-27 due to the approved increase in rental rates set to go in effect September 1, 2026.

Fund 280: USF Community Center is projected to have a deficit budget for Fiscal Year 2026-

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

Fund 325: Measure L Sales Tax is budgeted based on the amount set forth by StanCOG at the approval of Measure L in 2016. Revenues and expenses are estimated and will change as projects are approved. Additional adjustments will be included in the Mid-Year Budget review. At the end of FY25/26 the projected balance of the reserve is $1,525,447.

Fund 384 – Supplemental Law Enforcement Service Fund Hughson Police Services is proposing the purchase of three additional Automated License Plate Reader (ALPR) cameras to expand the City’s existing system. The Stanislaus County Sheriff’s Office/Hughson Police Services currently utilizes EPIC IO camera systems and ALPR technology throughout Stanislaus County and within the City of Hughson to support public safety operations and criminal investigations.

EPIC IO is a technology company specializing in 5G-ready connectivity, artificial intelligence (AI), and IoT solutions. Through its DeepInsights™ platform, EPIC IO integrates and analyzes data from connected devices, providing real-time information that assists organizations in making informed decisions and improving operational efficiency.

Hughson Police Services currently operates EPIC IO cameras and ALPR systems at three intersections within the City of Hughson. These systems were installed to replace outdated camera technology that had reached the end of its service life. The proposed expansion of this program will assist law enforcement in achieving its long-term objective of establishing comprehensive coverage of the City's primary roadways and identified areas of vulnerability.

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The addition of cameras and ALPR technology will enhance the ability of law enforcement personnel to prevent, investigate, and solve crimes. Information captured by these systems can provide valuable evidentiary support by identifying vehicles associated with criminal activity, traffic-related incidents, and other investigations. Technology also supports the rapid detection of stolen vehicles, improving recovery efforts and increasing the likelihood of apprehending offenders.

During emergency situations, ALPR systems can assist in locating vehicles connected to missing-person investigations, Amber Alerts, and other public safety incidents requiring immediate response. The systems further enhance officer awareness and safety by generating alerts when vehicles associated with felony warrants or other law enforcement notifications pass through monitored intersections. This capability supports directed enforcement efforts and may aid in the apprehension of violent offenders.

Additional benefits include the ability to augment patrol operations through citywide monitoring and AI-assisted analytics. These technologies can help identify ordinance violations, suspicious activity, or emerging threats in real time. License plate recognition capabilities provide investigative leads that support traffic enforcement and criminal investigations. The systems may also contribute to improved roadway safety by assisting in the identification of wrong-way drivers, illegal parking violations, and incidents affecting pedestrian safety in designated crosswalk areas.

ALPR and camera systems have become increasingly common tools utilized by law enforcement agencies throughout California and across the nation. While these technologies provide significant benefits for public safety, Stanislaus County Sheriff’s Office and Hughson Police Services remain committed to protecting individual privacy rights. All collected data is managed in accordance with applicable laws, established retention schedules, and department policies governing access, use, dissemination, and auditing to ensure the systems are used appropriately and solely for legitimate law enforcement purposes.

The continued investment in these technologies represents an important component of Hughson Police Services' commitment to enhancing public safety, improving investigative capabilities, and providing effective law enforcement services to the community.

The one‑time capital cost for the three proposed ALPR cameras is $13,345. The monthly software subscription is $4,351, resulting in an annual subscription cost of $52,212. These costs are fully incorporated into the proposed FY 2026–27 budget.

Capital Improvement Projects/Major Purchases
The Fiscal Year 2026-27 Final Budget has $4,778,032 in capital projects and major purchases and repairs. All city projects will be brought to the City Council for project awarding when bid proposals are received.

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Overall Proposed Budget
For the Fiscal Year 2026-27 Final Budget, the City of Hughson is projected to spend $18,225,918 which is an approximate 6% increase from the estimated amount for Fiscal Year 2025-26 Budget. Revenue is projected at $18,328,106 which is an approximate increase of 2%.

In summary, the Fiscal Year 2026-27 Final Budget is a balanced working planning document that allowsthe City to adopt a spending plan for continuity of services effective July 1,2026.

Budgets serve two primary purposes for local governments: a spending plan and a communication tool to convey the services and projects of the City’s operations. City staff has met these two objectives by compiling the Fiscal Year 2026-27 Final Budget by estimating revenues and expenditures with available data to potentially minimize any large fluctuations in resources and by communicating the adopted priorities and projects of the City Council.

The Fiscal Year 2026-27 Mid-Year Budget review will include any necessary revenue and expenditure adjustments/revisions; Capital Improvement Project updates and appropriation requests if needed.

City Council Strategic Priority:

This recommended action is consistent with the Council’s strategic priority to Ensure Fiscal Health by Maintaining a Structurally Sound Budget.

Fiscal Impact:

The fiscal impact to the City with the Fiscal Year 2026-27 Final Budget is:

Projected Expenditures $18,225,918
Less Capital Projects for FY26/27 $ 4,353,459
Net Operating Expenditures across all funds $13,872,459 Projected Revenues of $18,328,106 across all funds.

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6/18/2026 1:32:31 PM Page 1 of 68
Budget Comparison Report
Hughson Account Detail
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue
Department: 1025 - FINANCE
100-1025-43010 BUSINESS LICENSES 23,894.00 33,898.00 36,723.00 26,000.00 33,000.00 7,000.00 26.92% 100-1025-43040 PERMIT-YARD SALE 405.00 290.00 205.00 300.00 300.00 0.00 0.00% Total Department: 1025 - FINANCE: 24,299.00 34,188.00 36,928.00 26,300.00 33,300.00 7,000.00 26.62% Department: 1035 - CITY CLERK
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: 610.00 100.00 0.00 0.00 0.00 0.00 0.00% Department: 1040 - PLANNING/BUILDING
100-1040-43020 PERMITS-BUILDING 195,978.35 274,443.28 275,593.03 220,000.00 200,000.00 -20,000.00 -9.09% 100-1040-43030 PERMITS-ENCROACHMENT 4,184.00 3,604.00 4,913.00 3,000.00 3,000.00 0.00 0.00% 100-1040-43050 PERMIT-OTHER 38,794.28 54,341.32 199,635.88 45,000.00 45,000.00 0.00 0.00% 100-1040-44030 FEES-PLAN CHECK 78,078.84 89,502.13 82,294.73 70,000.00 70,000.00 0.00 0.00% 100-1040-44310 VIOLATION-ADMINISTRATIVE 3,205.00 2,745.00 2,600.00 3,000.00 2,500.00 -500.00 -16.67% 100-1040-44320 VIOLATION-BUILDING CODE 0.00 1,512.91 0.00 2,000.00 0.00 -2,000.00 -100.00% 100-1040-44410 PLANNING REVENUE 9,462.00 55,185.80 58,143.21 15,000.00 50,000.00 35,000.00 233.33% 100-1040-46050 FEE-STANISLAUS COUNTY PFF ADMIN 8,118.81 5,994.20 4,678.40 4,000.00 4,000.00 0.00 0.00% Total Department: 1040 - PLANNING/BUILDING: 337,821.28 487,328.64 627,858.25 362,000.00 374,500.00 12,500.00 3.45% Department: 1045 - POLICE SERVICES
100-1045-44010 FEES-BOOKING 679.75 391.56 0.00 500.00 350.00 -150.00 -30.00% 100-1045-44060 FEES-VEHICLE RELEASE 4,940.00 4,080.00 3,945.00 4,600.00 4,000.00 -600.00 -13.04% 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 1,110.00 4,500.00 2,000.00 -2,500.00 -55.56% 100-1045-44220 FINES-TRAFFIC 15,161.12 2,903.35 4,076.21 12,500.00 0.00 -12,500.00 -100.00% Budget Notes
Budget Code Subject Description
FINAL Fines-Traffic Letter from State Auditor will deduct historical overpayments from current revenue 100-1045-46120 MISCELLANEOUS REVENUE 0.00 16,142.00 0.00 0.00 0.00 0.00 0.00% 100-1045-47050 PUBLIC SAFETY AUGMENTATION 13,972.29 31,633.99 18,745.20 30,000.00 20,000.00 -10,000.00 -33.33%

EXHIBIT A

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Budget Comparison Report
6/18/2026 1:32:31 PM Page 2 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Public Safety Augmentation Prop 172 tax for public safety Total Department: 1045 - POLICE SERVICES: 41,040.69 58,847.90 27,876.41 52,355.00 26,605.00 -25,750.00 -49.18% Department: 1065 - PARKS AND RECREATION
100-1065-43030 RECREATION REVENUE 0.00 0.00 0.00 3,876.00 0.00 -3,876.00 -100.00% 100-1065-46020 RENTAL REVENUE 19,282.25 18,996.75 20,322.25 18,000.00 20,000.00 2,000.00 11.11% 100-1065-46130 DONATION 0.00 1,500.00 91.00 0.00 0.00 0.00 0.00% Total Department: 1065 - PARKS AND RECREATION: 19,282.25 20,496.75 20,413.25 21,876.00 20,000.00 -1,876.00 -8.58% Department: 9999 - NON DEPARTMENTAL
100-9999-40010 TAX-CURRENT PROPERTY 487,413.31 493,204.99 516,411.31 538,861.00 565,804.00 26,943.00 5.00% Budget Notes
Budget Code Subject Description
FINAL Tax-Current Property New figures received from HDL 100-9999-40030 TAX-OTHER PROPERTY 110,619.42 188,884.38 82,607.48 0.00 83,000.00 83,000.00 0.00% 100-9999-40040 TAX-PROPERTY TRANSFER 25,727.02 50,693.85 34,353.94 36,500.00 38,325.00 1,825.00 5.00% 100-9999-40050 TAX-VLF IN LIEU 935,863.00 1,035,360.21 1,078,911.00 1,080,761.00 1,134,799.00 54,038.00 5.00% 100-9999-40060 TAX-SB813 SUPPLEMENTAL 7,936.63 12,749.70 4,374.43 7,500.00 6,500.00 -1,000.00 -13.33% 100-9999-40070 TAX-HOMEOWNERS PROPERTY RELIEF 3,424.20 3,435.54 3,024.18 3,000.00 3,150.00 150.00 5.00% 100-9999-40080 TAX-FHA IN LIEU 0.00 355.33 194.69 150.00 150.00 0.00 0.00% 100-9999-41010 TAX-SALES 1,234,847.37 1,294,593.45 822,650.05 1,279,000.00 1,279,000.00 0.00 0.00% 100-9999-42010 FRANCHISE-GAS UTILITY 24,438.20 20,275.13 24,133.74 23,000.00 24,000.00 1,000.00 4.35% 100-9999-42020 FRANCHISE-GARBAGE 91,669.59 102,596.83 77,295.86 85,000.00 98,000.00 13,000.00 15.29% 100-9999-42030 FRANCHISE-CABLE T.V. 39,153.98 28,217.10 18,879.87 25,000.00 30,000.00 5,000.00 20.00% 100-9999-44040 FEE-RETURNED CHECK 795.00 830.00 885.00 800.00 800.00 0.00 0.00% 100-9999-46010 SALE OF DOCUMENTS 61.00 331.12 497.25 200.00 300.00 100.00 50.00% 100-9999-46040 INTEREST EARNED 24,499.03 19,695.45 35,599.54 1,900.00 40,000.00 38,100.00 2,005.26% 100-9999-46080 PENALTIES 15,881.88 16,946.47 18,644.88 16,000.00 16,800.00 800.00 5.00% 100-9999-46090 REFUND 11,468.25 6,742.73 3,260.55 8,500.00 5,000.00 -3,500.00 -41.18% 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 4,789.10 68,000.00 4,269.00 -63,731.00 -93.72% 100-9999-46120 MISCELLANEOUS REVENUE 11,126.69 28,899.27 264,912.76 25,000.00 15,000.00 -10,000.00 -40.00% 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 5,000.00 0.00 0.00 0.00 0.00% 100-9999-49010 TRANSFER IN 362,577.00 387,867.00 301,179.75 401,573.00 364,629.00 -36,944.00 -9.20%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-9999-49020 QUASI-EXTERNAL TRANSACTION 442,200.00 563,949.00 422,961.75 563,949.00 530,425.00 -33,524.00 -5.94% Total Department: 9999 - NON DEPARTMENTAL: 4,073,350.19 4,344,100.02 3,720,856.83 4,164,794.00 4,240,051.00 75,257.00 1.81% Total Revenue: 4,496,403.41 4,945,061.31 4,433,932.74 4,627,325.00 4,694,456.00 67,131.00 1.45% Expense
Department: 1005 - LEGISLATIVE
100-1005-50010 SALARIES-REGULAR 15,350.00 15,850.00 15,600.00 15,600.00 15,600.00 0.00 0.00% 100-1005-51070 MEDICARE TAX 1,174.51 1,104.27 1,007.64 1,193.00 1,193.00 0.00 0.00% 100-1005-60010 OFFICE SUPPLIES 302.94 429.53 282.15 500.00 300.00 -200.00 -40.00% 100-1005-60020 DEPARTMENT SUPPLIES 200.69 40.18 16.88 350.00 300.00 -50.00 -14.29% 100-1005-60040 DUES AND PUBLICATIONS 6,139.00 6,415.00 5,925.00 7,500.00 7,000.00 -500.00 -6.67% 100-1005-60050 TRAINING AND MEETINGS 12,360.63 6,232.80 5,706.11 14,000.00 12,000.00 -2,000.00 -14.29% 100-1005-60070 PHONE AND INTERNET 465.17 607.81 524.40 575.00 575.00 0.00 0.00% 100-1005-61010 PROFESSIONAL SERVICES 7,961.50 6,894.81 12,312.03 13,000.00 13,000.00 0.00 0.00% Total Department: 1005 - LEGISLATIVE: 43,954.44 37,574.40 41,374.21 52,718.00 49,968.00 -2,750.00 -5.22% Department: 1010 - CITY MANAGER
100-1010-50010 SALARIES-REGULAR 167,265.39 153,706.51 166,688.19 170,242.00 186,013.00 15,771.00 9.26% 100-1010-50190 TECHNOLOGY ALLOWANCE 1,250.00 1,250.00 1,150.00 1,200.00 1,200.00 0.00 0.00% 100-1010-50200 VEHICLE ALLOWANCE 5,850.00 6,250.00 5,750.00 6,000.00 6,000.00 0.00 0.00% 100-1010-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM14,751.22 24,626.64 26,337.50 27,392.00 29,892.00 2,500.00 9.13% 100-1010-51020 MEDICAL INSURANCE 12,628.62 23,665.49 10,920.47 14,900.00 6,500.00 -8,400.00 -56.38% 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 2,011.00 3,064.00 2,790.00 -274.00 -8.94% 100-1010-51050 LIFE INSURANCE 526.22 526.20 474.66 558.00 558.00 0.00 0.00% 100-1010-51060 DENTAL INSURANCE 923.65 2,219.25 2,041.71 2,310.00 2,310.00 0.00 0.00% 100-1010-51070 MEDICARE TAX 2,554.18 2,278.03 2,484.21 2,573.00 2,802.00 229.00 8.90% 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 4,902.84 4,200.00 4,200.00 0.00 0.00% 100-1010-60010 OFFICE SUPPLIES 285.99 385.35 282.15 400.00 400.00 0.00 0.00% 100-1010-60020 DEPARTMENT SUPPLIES 0.00 0.00 0.00 100.00 100.00 0.00 0.00% 100-1010-60030 POSTAGE 78.74 99.49 75.50 150.00 100.00 -50.00 -33.33% 100-1010-60040 DUES AND PUBLICATIONS 0.00 200.00 0.00 150.00 250.00 100.00 66.67% 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 1,835.35 2,000.00 2,000.00 0.00 0.00% 100-1010-60090 RENTS AND LEASES 541.81 610.62 727.08 650.00 650.00 0.00 0.00% 100-1010-61010 PROFESSIONAL SERVICES 3,186.84 2,158.43 1,075.48 2,500.00 2,500.00 0.00 0.00% 100-1010-62040 FUEL 2,000.01 2,197.62 1,874.88 2,000.00 3,280.00 1,280.00 64.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Fuel Budgeting current fuel prices
100-1010-63020 EVENTS 7,245.94 7,607.64 3,476.73 8,000.00 8,000.00 0.00 0.00% 100-1010-63030 EMPLOYEE APPRECIATION 2,500.88 4,216.60 3,262.05 4,805.00 5,139.00 334.00 6.95% Budget Notes
Budget Code Subject Description
FINAL Employee Appreciation Budgeted at .25% of Gross Salaries Total Department: 1010 - CITY MANAGER: 230,271.08 241,629.70 235,607.80 256,642.00 268,132.00 11,490.00 4.48% Department: 1015 - CITY TREASURER
100-1015-50010 SALARIES-REGULAR 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 0.00 0.00% 100-1015-51070 MEDICARE TAX 91.80 91.80 91.80 92.00 92.00 0.00 0.00% Total Department: 1015 - CITY TREASURER: 1,291.80 1,291.80 1,291.80 1,292.00 1,292.00 0.00 0.00% Department: 1020 - LEGAL SERVICES
100-1020-61010 PROFESSIONAL SERVICES 123,644.41 162,402.05 155,931.05 145,000.00 155,000.00 10,000.00 6.90% Total Department: 1020 - LEGAL SERVICES: 123,644.41 162,402.05 155,931.05 145,000.00 155,000.00 10,000.00 6.90% Department: 1025 - FINANCE
100-1025-50010 SALARIES-REGULAR 223,767.57 240,878.14 221,313.07 254,498.00 256,645.00 2,147.00 0.84% 100-1025-50030 OVERTIME 22.43 23.47 10.83 60.00 60.00 0.00 0.00% 100-1025-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM17,115.21 19,061.18 17,570.03 20,258.00 20,352.00 94.00 0.46% 100-1025-51020 MEDICAL INSURANCE 32,357.71 37,500.17 36,099.73 42,636.00 52,743.00 10,107.00 23.71% 100-1025-51030 UNEMPLOYMENT INSURANCE 81.07 142.16 466.47 956.00 954.00 -2.00 -0.21% 100-1025-51040 WORKERS' COMPENSATION 3,727.01 2,723.87 3,026.00 4,759.00 3,849.00 -910.00 -19.12% 100-1025-51050 LIFE INSURANCE 495.87 938.27 800.66 1,002.00 1,002.00 0.00 0.00% 100-1025-51060 DENTAL INSURANCE 3,009.83 3,083.53 2,653.16 3,161.00 3,162.00 1.00 0.03% 100-1025-51070 MEDICARE TAX 3,018.30 3,437.87 3,007.95 3,691.00 3,721.00 30.00 0.81% 100-1025-51075 EMPLOYMENT TRAINING TAX (ETT) 4.80 7.28 14.20 0.00 0.00 0.00 0.00% 100-1025-51080 DEFERRED COMPENSATION 1,235.36 1,294.75 1,042.46 1,278.00 1,278.00 0.00 0.00% 100-1025-60010 OFFICE SUPPLIES 956.68 1,217.32 930.67 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 192.54 232.27 206.12 300.00 300.00 0.00 0.00% 100-1025-60040 DUES AND PUBLICATIONS 271.00 470.00 735.00 750.00 750.00 0.00 0.00% 100-1025-60050 TRAINING AND MEETINGS 3,630.11 3,199.58 1,541.78 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 697.79 968.78 786.57 894.00 894.00 0.00 0.00% 100-1025-60090 RENTS AND LEASES 627.65 700.95 824.96 800.00 800.00 0.00 0.00% 100-1025-61010 PROFESSIONAL SERVICES 30,769.88 26,085.17 29,598.96 35,000.00 65,000.00 30,000.00 85.71%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1025-61050 TEMPORARY EMPLOYEE SERVICES 0.00 231.00 6,418.50 6,500.00 0.00 -6,500.00 -100.00% 100-1025-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 7,946.66 902.10 6,800.00 6,800.00 0.00 0.00% 100-1025-64020 MISCELLANEOUS BANK CHARGES 10,208.09 11,290.36 10,550.22 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: 334,946.31 362,959.13 338,499.44 402,041.00 437,008.00 34,967.00 8.70% 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 3,500.00 -3,500.00 -50.00% 100-1030-60050 TRAINING AND MEETINGS 3,454.58 1,576.28 3,097.12 3,500.00 3,500.00 0.00 0.00% 100-1030-60060 ADVERTISING 2,467.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00% 100-1030-61010 PROFESSIONAL SERVICES 8,242.30 7,600.62 2,609.01 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 8,783.14 20,825.00 17,325.00 -3,500.00 -16.81% Department: 1035 - CITY CLERK
100-1035-50010 SALARIES-REGULAR 48,666.32 48,818.48 28,344.27 51,146.00 44,139.00 -7,007.00 -13.70% 100-1035-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,591.92 3,902.95 2,243.77 4,071.00 3,500.00 -571.00 -14.03% 100-1035-51020 MEDICAL INSURANCE 3,842.54 5,452.15 3,502.87 6,709.00 12,758.00 6,049.00 90.16% 100-1035-51030 UNEMPLOYMENT INSURANCE 29.86 69.96 112.96 224.00 224.00 0.00 0.00% 100-1035-51040 WORKERS' COMPENSATION 834.67 575.01 607.00 921.00 662.00 -259.00 -28.12% 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 665.52 707.31 413.59 742.00 640.00 -102.00 -13.75% 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 1,075.95 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 209.99 265.43 201.42 250.00 250.00 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 0.00 168.35 2,000.00 2,000.00 0.00 0.00% 100-1035-60070 PHONE AND INTERNET 3,759.69 2,804.95 3,229.42 4,100.00 4,100.00 0.00 0.00% 100-1035-60090 RENTS AND LEASES 432.29 485.60 575.78 500.00 500.00 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 1,361.18 6,500.00 6,500.00 0.00 0.00% 100-1035-61040 IT SERVICES 26,097.99 26,003.25 27,770.83 25,500.00 31,500.00 6,000.00 23.53% 100-1035-61170 ELECTION 96.80 6,711.16 0.00 200.00 20,000.00 19,800.00 9,900.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Election To account for costs of November election Total Department: 1035 - CITY CLERK: 104,860.34 100,677.24 72,853.94 109,072.00 132,982.00 23,910.00 21.92% Department: 1040 - PLANNING/BUILDING
100-1040-50010 SALARIES-REGULAR 118,010.07 87,394.63 69,386.57 74,340.00 78,632.00 4,292.00 5.77% 100-1040-50030 OVERTIME 374.58 467.04 0.00 700.00 500.00 -200.00 -28.57% Budget Notes
Budget Code Subject Description
FINAL Overtime Park After Dark
100-1040-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM9,219.10 6,937.37 5,832.87 6,181.00 6,655.00 474.00 7.67% 100-1040-51020 MEDICAL INSURANCE 22,378.33 21,122.33 16,881.10 17,447.00 19,181.00 1,734.00 9.94% 100-1040-51030 UNEMPLOYMENT INSURANCE 237.99 154.07 198.85 403.00 358.00 -45.00 -11.17% 100-1040-51040 WORKERS' COMPENSATION 1,594.24 1,409.76 1,267.00 1,284.00 1,134.00 -150.00 -11.68% 100-1040-51050 LIFE INSURANCE 338.00 362.70 269.70 287.00 280.00 -7.00 -2.44% 100-1040-51060 DENTAL INSURANCE 2,354.64 1,978.15 1,663.65 1,734.00 1,719.00 -15.00 -0.87% 100-1040-51070 MEDICARE TAX 2,146.24 1,259.95 992.09 1,264.00 1,326.00 62.00 4.91% 100-1040-51075 EMPLOYMENT TRAINING TAX (ETT) 14.09 7.79 6.36 0.00 0.00 0.00 0.00% 100-1040-51080 DEFERRED COMPENSATION 536.49 577.61 462.61 480.00 465.00 -15.00 -3.13% 100-1040-60010 OFFICE SUPPLIES 2,216.57 1,163.58 1,256.51 2,000.00 2,000.00 0.00 0.00% 100-1040-60020 DEPARTMENT SUPPLIES 1,580.27 124.05 590.75 1,000.00 700.00 -300.00 -30.00% 100-1040-60030 POSTAGE 262.48 331.76 251.75 300.00 300.00 0.00 0.00% 100-1040-60040 DUES AND PUBLICATIONS 5,637.48 5,425.00 6,127.37 6,800.00 6,300.00 -500.00 -7.35% 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 697.79 968.78 786.57 800.00 800.00 0.00 0.00% 100-1040-60090 RENTS AND LEASES 543.04 614.08 734.30 800.00 800.00 0.00 0.00% 100-1040-61010 PROFESSIONAL SERVICES 200,206.36 212,246.85 199,991.25 225,000.00 225,000.00 0.00 0.00% Total Department: 1040 - PLANNING/BUILDING: 368,500.46 342,545.50 307,252.90 344,320.00 349,650.00 5,330.00 1.55% Department: 1045 - POLICE SERVICES
100-1045-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM76,202.00 86,773.00 103,506.00 103,506.00 103,506.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Public Employees Retirement Figures trued up to actual billing 100-1045-61010 PROFESSIONAL SERVICES 1,620,232.41 1,680,915.01 1,369,288.37 1,799,915.00 1,748,413.00 -51,502.00 -2.86%

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6/18/2026 1:32:31 PM Page 7 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Professional Services Province Place CFD will pay $2,975 of police costs Parkwood CFD will pay $114,196 of police costs
100-1045-62050 POLICE VEHICLE REIMBURSEMENT 91,280.00 97,028.00 89,439.13 99,939.00 97,570.00 -2,369.00 -2.37% Total Department: 1045 - POLICE SERVICES: 1,787,714.41 1,864,716.01 1,562,233.50 2,003,360.00 1,949,489.00 -53,871.00 -2.69% Department: 1050 - ANIMAL CONTROL
100-1050-61010 PROFESSIONAL SERVICES 45,189.00 67,158.00 45,472.00 45,471.00 56,698.00 11,227.00 24.69% Total Department: 1050 - ANIMAL CONTROL: 45,189.00 67,158.00 45,472.00 45,471.00 56,698.00 11,227.00 24.69% Department: 1055 - PUBLIC WORKS
100-1055-50010 SALARIES-REGULAR 42,591.98 62,084.97 59,773.84 61,078.00 63,301.00 2,223.00 3.64% 100-1055-50030 OVERTIME 1,238.05 877.72 0.00 1,400.00 1,200.00 -200.00 -14.29% 100-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,461.16 5,420.86 5,584.28 5,992.00 6,498.00 506.00 8.44% 100-1055-51020 MEDICAL INSURANCE 9,624.73 14,185.01 10,085.07 10,346.00 11,675.00 1,329.00 12.85% 100-1055-51030 UNEMPLOYMENT INSURANCE 64.77 112.06 164.46 358.00 258.00 -100.00 -27.93% 100-1055-51040 WORKERS' COMPENSATION 4,585.67 2,820.61 2,747.00 3,157.00 2,845.00 -312.00 -9.88% 100-1055-51050 LIFE INSURANCE 161.44 259.16 213.21 215.00 200.00 -15.00 -6.98% 100-1055-51060 DENTAL INSURANCE 1,032.44 1,371.73 1,150.48 1,071.00 1,039.00 -32.00 -2.99% 100-1055-51070 MEDICARE TAX 615.45 887.31 818.45 886.00 918.00 32.00 3.61% 100-1055-51075 EMPLOYMENT TRAINING TAX (ETT) 3.82 5.62 5.61 0.00 0.00 0.00 0.00% 100-1055-51080 DEFERRED COMPENSATION 310.20 428.98 336.43 345.00 311.00 -34.00 -9.86% 100-1055-60010 OFFICE SUPPLIES 1,470.95 1,387.07 1,065.30 1,400.00 1,400.00 0.00 0.00% 100-1055-60020 DEPARTMENT SUPPLIES 4,548.93 4,690.78 3,843.42 4,800.00 4,800.00 0.00 0.00% 100-1055-60030 POSTAGE 262.53 331.82 251.75 280.00 280.00 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 993.96 369.18 671.74 1,300.00 1,100.00 -200.00 -15.38% 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 3,657.30 3,600.00 3,600.00 0.00 0.00% 100-1055-60110 UNIFORM AND CLOTHING 1,919.90 2,287.21 1,410.61 2,300.00 2,300.00 0.00 0.00% 100-1055-61010 PROFESSIONAL SERVICES 12,980.34 28,235.40 18,019.92 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 17,346.76 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 1,313.00 1,700.00 4,000.00 2,300.00 135.29% Budget Notes
Budget Code Subject Description
FINAL Fuel Budgeting current fuel prices

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1055-64070 AB939 GRANT WORK 7,807.43 5,000.00 4,832.52 5,000.00 5,000.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 103,989.55 214,990.60 119,620.23 233,428.00 238,925.00 5,497.00 2.35% Department: 1060 - BUILDINGS AND GROUNDS
100-1060-50010 SALARIES-REGULAR 38,657.10 49,169.93 44,319.12 47,680.00 50,777.00 3,097.00 6.50% 100-1060-50030 OVERTIME 1,925.18 2,320.05 2,568.36 2,200.00 2,200.00 0.00 0.00% 100-1060-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM3,824.92 4,821.36 4,555.02 5,141.00 5,422.00 281.00 5.47% 100-1060-51020 MEDICAL INSURANCE 6,534.28 9,432.81 8,786.67 9,063.00 10,476.00 1,413.00 15.59% 100-1060-51030 UNEMPLOYMENT INSURANCE 125.67 123.63 182.37 358.00 358.00 0.00 0.00% 100-1060-51040 WORKERS' COMPENSATION 5,878.00 7,357.50 2,984.00 4,774.00 6,314.00 1,540.00 32.26% 100-1060-51050 LIFE INSURANCE 144.19 249.12 203.83 221.00 221.00 0.00 0.00% 100-1060-51060 DENTAL INSURANCE 599.45 689.39 589.34 534.00 534.00 0.00 0.00% 100-1060-51070 MEDICARE TAX 585.21 743.93 671.28 691.00 736.00 45.00 6.51% 100-1060-51075 EMPLOYMENT TRAINING TAX (ETT) 7.34 6.16 5.56 0.00 0.00 0.00 0.00% 100-1060-51080 DEFERRED COMPENSATION 390.44 480.43 458.09 480.00 480.00 0.00 0.00% 100-1060-60010 OFFICE SUPPLIES 66.93 162.71 56.42 165.00 165.00 0.00 0.00% 100-1060-60020 DEPARTMENT SUPPLIES 3,758.14 4,043.73 3,533.49 4,300.00 4,300.00 0.00 0.00% 100-1060-60070 PHONE AND INTERNET 2,919.40 3,081.87 1,966.49 2,850.00 2,850.00 0.00 0.00% 100-1060-60080 UTILITIES 17,064.80 17,250.51 14,120.47 20,140.00 20,140.00 0.00 0.00% 100-1060-60110 UNIFORM AND CLOTHING 1,716.97 1,793.44 1,413.56 1,800.00 1,800.00 0.00 0.00% 100-1060-60120 SMALL TOOLS 259.60 729.22 617.10 700.00 700.00 0.00 0.00% 100-1060-61010 PROFESSIONAL SERVICES 1,607.18 4,657.92 1,488.82 5,500.00 5,500.00 0.00 0.00% 100-1060-61050 TEMPORARY EMPLOYEE SERVICES 17,901.63 396.00 0.00 1,000.00 0.00 -1,000.00 -100.00% 100-1060-61080 PEST CONTROL 786.00 834.00 1,328.50 800.00 1,000.00 200.00 25.00% 100-1060-62010 MAINTENANCE BUILDINGS AND GROUNDS4,394.35 9,557.70 10,001.23 30,000.00 30,000.00 0.00 0.00% 100-1060-62030 MAINTENANCE OF EQUIPMENT 350.13 479.97 309.61 400.00 1,400.00 1,000.00 250.00% 100-1060-62040 FUEL 1,579.34 1,544.67 1,994.56 2,700.00 5,000.00 2,300.00 85.19% Budget Notes
Budget Code Subject Description
FINAL Fuel Budgeting current fuel prices
100-1060-70050 OTHER EQUIPMENT 1,600.00 1,600.00 1,725.99 1,600.00 3,000.00 1,400.00 87.50% Budget Notes
Budget Code Subject Description
FINAL 100-1060-70050 Other Equipment Drain snake
Total Department: 1060 - BUILDINGS AND GROUNDS: 112,676.25 121,526.05 103,879.88 143,097.00 153,373.00 10,276.00 7.18% Department: 1065 - PARKS AND RECREATION
100-1065-50010 SALARIES-REGULAR 60,791.41 69,344.60 83,665.46 88,918.00 94,552.00 5,634.00 6.34% 100-1065-50030 OVERTIME 2,933.67 3,333.73 4,056.57 3,000.00 3,500.00 500.00 16.67%

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6/18/2026 1:32:31 PM Page 9 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1065-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM5,724.64 6,662.48 7,910.33 8,752.00 9,233.00 481.00 5.50% 100-1065-51020 MEDICAL INSURANCE 10,887.81 14,165.56 18,799.52 19,448.00 21,965.00 2,517.00 12.94% 100-1065-51030 UNEMPLOYMENT INSURANCE 179.26 169.12 316.97 627.00 627.00 0.00 0.00% 100-1065-51040 WORKERS' COMPENSATION 7,791.49 7,706.36 6,024.00 9,973.00 12,272.00 2,299.00 23.05% 100-1065-51050 LIFE INSURANCE 229.20 345.50 377.11 401.00 401.00 0.00 0.00% 100-1065-51060 DENTAL INSURANCE 1,049.94 1,076.11 1,433.51 1,463.00 1,463.00 0.00 0.00% 100-1065-51070 MEDICARE TAX 918.18 1,049.19 1,259.94 1,289.00 1,371.00 82.00 6.36% 100-1065-51075 EMPLOYMENT TRAINING TAX (ETT) 10.60 8.51 9.75 0.00 0.00 0.00 0.00% 100-1065-51080 DEFERRED COMPENSATION 585.12 664.60 800.42 840.00 840.00 0.00 0.00% 100-1065-60010 OFFICE SUPPLIES 104.43 223.42 84.62 220.00 220.00 0.00 0.00% 100-1065-60020 DEPARTMENT SUPPLIES 5,422.71 5,188.70 5,129.89 6,000.00 9,000.00 3,000.00 50.00% Budget Notes
Budget Code Subject Description
FINAL 100-1065-60020 Department Supplies New trash cans for parks 100-1065-60030 POSTAGE 52.50 66.33 50.33 75.00 75.00 0.00 0.00% 100-1065-60050 TRAINING AND MEETINGS 225.00 140.00 374.65 1,000.00 800.00 -200.00 -20.00% 100-1065-60070 PHONE AND INTERNET 1,744.44 2,279.30 1,966.49 2,000.00 2,000.00 0.00 0.00% 100-1065-60080 UTILITIES 20,291.07 24,870.54 40,148.02 25,440.00 43,000.00 17,560.00 69.03% Budget Notes
Budget Code Subject Description
FINAL 100-1065-60080 Utilities Additional meter at Starn Park 100-1065-60090 RENTS AND LEASES 4,189.23 4,359.74 5,057.20 5,000.00 5,000.00 0.00 0.00% 100-1065-60110 UNIFORM AND CLOTHING 1,143.86 1,245.67 1,229.96 1,500.00 1,500.00 0.00 0.00% 100-1065-60120 SMALL TOOLS 200.00 397.13 499.95 500.00 700.00 200.00 40.00% 100-1065-61010 PROFESSIONAL SERVICES 1,120.78 420.38 439.95 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 1,132.56 3,000.00 15,000.00 12,000.00 400.00% Budget Notes
Budget Code Subject Description
FINAL 100-1065-62010 Maintenace Building and Grounds Park playground updates 100-1065-62030 MAINTENANCE OF EQUIPMENT 1,200.15 1,374.94 950.59 1,200.00 1,200.00 0.00 0.00% 100-1065-62040 FUEL 752.65 1,090.27 1,543.29 1,900.00 2,000.00 100.00 5.26% Budget Notes
Budget Code Subject Description
FINAL Fuel Budgeting current fuel prices
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 3,876.00 0.00 -3,876.00 -100.00%

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6/18/2026 1:32:31 PM Page 10 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100-1065-70050 OTHER EQUIPMENT 1,958.42 6,540.48 4,685.47 9,400.00 6,000.00 -3,400.00 -36.17% Total Department: 1065 - PARKS AND RECREATION: 152,773.90 154,910.28 191,719.39 215,822.00 252,719.00 36,897.00 17.10% Department: 1070 - STREET MAINTENANCE
100-1070-50010 SALARIES-REGULAR 54,479.67 73,021.81 102,139.51 108,962.00 115,347.00 6,385.00 5.86% 100-1070-50030 OVERTIME 5,584.59 5,369.13 7,335.31 5,200.00 6,000.00 800.00 15.38% 100-1070-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM4,094.90 5,662.09 8,033.16 9,068.00 9,542.00 474.00 5.23% 100-1070-51020 MEDICAL INSURANCE 15,071.12 28,192.10 27,448.36 27,827.00 30,594.00 2,767.00 9.94% 100-1070-51030 UNEMPLOYMENT INSURANCE 180.00 233.97 390.25 739.00 739.00 0.00 0.00% 100-1070-51040 WORKERS' COMPENSATION 6,194.65 7,124.04 7,197.00 11,846.00 14,688.00 2,842.00 23.99% 100-1070-51050 LIFE INSURANCE 223.06 323.05 462.91 479.00 479.00 0.00 0.00% 100-1070-51060 DENTAL INSURANCE 1,681.59 2,598.83 2,434.40 2,643.00 2,643.00 0.00 0.00% 100-1070-51070 MEDICARE TAX 847.10 1,109.16 1,535.88 1,580.00 1,673.00 93.00 5.89% 100-1070-51075 EMPLOYMENT TRAINING TAX (ETT) 10.35 12.28 11.92 0.00 0.00 0.00 0.00% 100-1070-51080 DEFERRED COMPENSATION 540.39 751.71 970.93 990.00 990.00 0.00 0.00% 100-1070-60010 OFFICE SUPPLIES 38.82 100.19 115.99 200.00 200.00 0.00 0.00% 100-1070-60020 DEPARTMENT SUPPLIES 3,879.66 3,182.97 3,415.78 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% 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 2,295.52 3,000.00 3,000.00 0.00 0.00% 100-1070-60120 SMALL TOOLS 349.09 500.00 287.06 700.00 700.00 0.00 0.00% 100-1070-61010 PROFESSIONAL SERVICES 1,919.51 1,688.15 1,111.52 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 GROUNDS241.99 330.35 357.55 700.00 700.00 0.00 0.00% 100-1070-62030 MAINTENANCE OF EQUIPMENT 626.95 856.39 541.82 3,500.00 3,500.00 0.00 0.00% 100-1070-62040 FUEL 1,939.34 1,609.88 2,315.33 3,200.00 4,000.00 800.00 25.00% Budget Notes
Budget Code Subject Description
FINAL Fuel Budgeting current fuel prices
100-1070-70040 VEHICLES 0.00 0.00 0.00 0.00 70,000.00 70,000.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Vehicle Truck for streets
100-1070-70050 OTHER EQUIPMENT 0.00 17,017.99 -439.51 2,000.00 28,000.00 26,000.00 1,300.00% Budget Notes
Budget Code Subject Description
FINAL Other Equipment Bobcat broom and planner attachment Total Department: 1070 - STREET MAINTENANCE: 100,732.54 152,144.90 167,960.69 196,534.00 306,695.00 110,161.00 56.05%

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6/18/2026 1:32:31 PM Page 11 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Department: 1075 - FLEET MAINTENANCE
100-1075-60020 DEPARTMENT SUPPLIES 200.07 804.24 621.62 1,200.00 1,200.00 0.00 0.00% 100-1075-60070 PHONE AND INTERNET 3,140.00 4,102.65 3,539.70 4,000.00 4,000.00 0.00 0.00% 100-1075-60120 SMALL TOOLS 300.00 400.00 300.00 300.00 300.00 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 17,797.85 22,700.00 22,700.00 0.00 0.00% 100-1075-62030 MAINTENANCE OF EQUIPMENT 1,000.12 1,313.70 798.33 1,700.00 1,700.00 0.00 0.00% 100-1075-62040 FUEL 2,499.99 1,690.10 2,178.57 2,200.00 3,000.00 800.00 36.36% Budget Notes
Budget Code Subject Description
FINAL Fuel Budgeting current fuel prices
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 25,440.07 32,900.00 33,700.00 800.00 2.43% Department: 9999 - NON DEPARTMENTAL
100-9999-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM126,573.60 171,603.69 196,538.36 196,538.00 196,538.00 0.00 0.00% 100-9999-60100 INSURANCE AND SURETIES 56,088.53 69,833.20 67,048.20 75,912.00 80,442.00 4,530.00 5.97% 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 62,267.25 86,966.00 135,636.00 48,670.00 55.96% 100-9999-66010 IT REPLACEMENT 5,000.00 5,000.00 3,750.00 5,000.00 5,000.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL IT Replacement Transfer to Fund 372 IT Replacement 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: 264,203.13 357,562.12 329,624.36 371,916.00 425,116.00 53,200.00 14.30% Total Expense: 3,872,595.49 4,221,712.48 3,707,544.40 4,574,438.00 4,828,072.00 253,634.00 5.54% Total Fund: 100 - GENERAL FUND: 623,807.92 723,348.83 726,388.34 52,887.00 -133,616.00 -186,503.00 -352.64% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue
Department: 9999 - NON DEPARTMENTAL
105-9999-46040 INTEREST EARNED 1,842.85 1,951.60 3,097.85 1,900.00 3,500.00 1,600.00 84.21% 105-9999-49010 TRANSFER IN 61,847.00 102,642.00 56,007.75 78,620.00 126,956.00 48,336.00 61.48%

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6/18/2026 1:32:31 PM Page 12 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Transfer In Transfer in from Fund 100 to satisfy the 35% operating reserve requirement Total Department: 9999 - NON DEPARTMENTAL: 63,689.85 104,593.60 59,105.60 80,520.00 130,456.00 49,936.00 62.02% Total Revenue: 63,689.85 104,593.60 59,105.60 80,520.00 130,456.00 49,936.00 62.02% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 63,689.85 104,593.60 59,105.60 80,520.00 130,456.00 49,936.00 62.02% Fund: 110 - FIXED ASSETS
Revenue
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 Revenue: 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
Revenue
Department: 2110 - SEWER OPERATIONS
210-2110-45500 SEWER SERVICE REVENUE 2,434,595.67 2,498,341.49 2,574,272.29 2,500,000.00 2,500,000.00 0.00 0.00% 210-2110-46040 INTEREST EARNED 5,383.59 5,908.28 9,081.65 5,000.00 10,000.00 5,000.00 100.00% 210-2110-46080 PENALTIES 34,159.68 34,645.26 37,137.27 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 4,128.57 11,000.00 11,000.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 2,487,018.23 2,563,749.64 2,624,619.78 2,551,000.00 2,556,000.00 5,000.00 0.20% Department: 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 210-2120-49010 TRANSFER IN 252,516.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Total Department: 2120 - WASTE WATER TREATMENT PLANT … 252,516.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Total Revenue: 2,739,534.23 2,816,265.64 2,814,006.78 2,803,516.00 2,808,516.00 5,000.00 0.18% Expense
Department: 2110 - SEWER OPERATIONS
210-2110-50010 SALARIES-REGULAR 180,024.13 249,010.54 264,166.35 316,265.00 340,066.00 23,801.00 7.53% 210-2110-50030 OVERTIME 6,070.00 5,235.17 10,317.61 5,000.00 6,000.00 1,000.00 20.00% 210-2110-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM46,027.28 108,630.69 56,219.52 61,777.00 63,919.00 2,142.00 3.47% 210-2110-51020 MEDICAL INSURANCE 41,890.35 57,271.44 60,135.94 77,118.00 94,947.00 17,829.00 23.12% 210-2110-51030 UNEMPLOYMENT INSURANCE 364.88 589.35 952.97 2,247.00 2,012.00 -235.00 -10.46% 210-2110-51040 WORKERS' COMPENSATION 16,648.56 18,681.57 12,883.00 19,021.00 21,527.00 2,506.00 13.17% 210-2110-51050 LIFE INSURANCE 620.57 1,062.22 1,131.45 1,440.00 1,349.00 -91.00 -6.32% 210-2110-51060 DENTAL INSURANCE 4,606.91 6,153.68 6,572.07 7,115.00 6,673.00 -442.00 -6.21%

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6/18/2026 1:32:31 PM Page 13 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2110-51070 MEDICARE TAX 2,575.93 3,390.67 3,840.08 4,563.00 4,931.00 368.00 8.06% 210-2110-51075 EMPLOYMENT TRAINING TAX (ETT) 21.14 30.74 29.52 23.00 0.00 -23.00 -100.00% 210-2110-51080 DEFERRED COMPENSATION 1,352.46 1,944.43 2,121.98 2,694.00 2,480.00 -214.00 -7.94% 210-2110-60010 OFFICE SUPPLIES 1,081.30 1,202.21 479.60 1,478.00 1,478.00 0.00 0.00% 210-2110-60020 DEPARTMENT SUPPLIES 653.78 1,689.23 1,762.87 2,200.00 2,200.00 0.00 0.00% 210-2110-60030 POSTAGE 19,581.85 16,884.31 19,668.84 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 4,500.00 -1,000.00 -18.18% 210-2110-60070 PHONE AND INTERNET 3,140.00 4,349.79 3,957.71 3,877.00 3,877.00 0.00 0.00% 210-2110-60090 RENTS AND LEASES 1,908.16 1,359.21 1,614.65 2,400.00 2,400.00 0.00 0.00% 210-2110-60100 INSURANCE AND SURETIES 70,104.16 87,291.50 83,810.25 105,640.50 100,553.00 -5,087.50 -4.82% 210-2110-60110 UNIFORM AND CLOTHING 4,208.97 4,287.21 2,762.62 4,800.00 4,800.00 0.00 0.00% 210-2110-60120 SMALL TOOLS 382.37 658.05 495.77 700.00 700.00 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 52,731.63 165,000.00 165,000.00 0.00 0.00% 210-2110-61020 ADMINISTRATIVE SERVICES 261,800.00 359,853.00 269,889.75 359,853.00 320,206.00 -39,647.00 -11.02% 210-2110-61040 IT SERVICES 38,353.14 35,768.24 45,474.47 40,000.00 51,500.00 11,500.00 28.75% 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 4,237.45 9,400.00 9,400.00 0.00 0.00% 210-2110-62020 MAINTENANCE VEHICLES 1,439.21 1,525.00 2,983.65 3,000.00 3,000.00 0.00 0.00% 210-2110-62030 MAINTENANCE OF EQUIPMENT 8,772.58 2,768.15 1,781.40 9,000.00 9,000.00 0.00 0.00% 210-2110-62040 FUEL 6,012.09 6,093.30 6,185.29 8,000.00 15,000.00 7,000.00 87.50% Budget Notes
Budget Code Subject Description
FINAL Fuel Budgeting current fuel prices
210-2110-64020 MISCELLANEOUS BANK CHARGES 16,390.19 18,332.49 16,011.73 18,702.00 18,702.00 0.00 0.00% 210-2110-66000 TRANSFER OUT 286,100.00 284,850.00 213,637.50 284,850.00 284,850.00 0.00 0.00% 210-2110-66010 IT REPLACEMENT 3,750.00 5,000.00 3,750.00 5,000.00 5,000.00 0.00 0.00% 210-2110-70040 VEHICLES 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 2110 - SEWER OPERATIONS: 1,134,384.94 1,403,343.41 1,155,908.57 1,571,163.50 1,590,570.00 19,406.50 1.24% Department: 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 210-2120-50010 SALARIES-REGULAR 74,604.56 63,878.67 70,241.86 131,955.00 129,396.00 -2,559.00 -1.94% 210-2120-50030 OVERTIME 2,891.97 2,196.97 5,629.59 3,000.00 3,000.00 0.00 0.00% 210-2120-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM23,608.34 19,442.43 22,435.10 28,312.00 28,070.00 -242.00 -0.85% 210-2120-51020 MEDICAL INSURANCE 19,502.87 15,137.74 10,610.63 21,908.00 26,290.00 4,382.00 20.00% 210-2120-51030 UNEMPLOYMENT INSURANCE 198.18 178.90 393.99 1,400.00 773.00 -627.00 -44.79% 210-2120-51040 WORKERS' COMPENSATION 12,091.68 10,501.45 9,973.00 14,396.00 16,481.00 2,085.00 14.48% 210-2120-51050 LIFE INSURANCE 315.79 297.87 271.34 818.00 461.00 -357.00 -43.64%

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6/18/2026 1:32:31 PM Page 14 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
210-2120-51060 DENTAL INSURANCE 1,964.26 1,385.56 1,107.18 3,229.00 1,318.00 -1,911.00 -59.18% 210-2120-51070 MEDICARE TAX 1,094.19 947.73 1,076.19 1,896.00 1,876.00 -20.00 -1.05% 210-2120-51075 EMPLOYMENT TRAINING TAX (ETT) 11.64 9.28 13.98 16.00 0.00 -16.00 -100.00% 210-2120-51080 DEFERRED COMPENSATION 631.38 541.83 543.23 1,185.00 345.00 -840.00 -70.89% 210-2120-60010 OFFICE SUPPLIES 363.63 326.60 360.01 800.00 800.00 0.00 0.00% 210-2120-60020 DEPARTMENT SUPPLIES 5,407.71 3,769.20 5,729.41 7,000.00 7,500.00 500.00 7.14% 210-2120-60030 POSTAGE 524.98 663.52 503.50 613.00 613.00 0.00 0.00% 210-2120-60040 DUES AND PUBLICATIONS 34,013.00 29,507.00 29,617.00 36,000.00 36,000.00 0.00 0.00% 210-2120-60050 TRAINING AND MEETINGS 3,489.24 350.00 821.00 3,500.00 2,500.00 -1,000.00 -28.57% 210-2120-60070 PHONE AND INTERNET 3,915.40 5,041.02 4,447.30 4,735.00 4,735.00 0.00 0.00% 210-2120-60080 UTILITIES 130,388.60 130,574.79 123,371.93 153,700.00 153,700.00 0.00 0.00% 210-2120-60090 RENTS AND LEASES 2,448.42 1,522.02 3,399.99 2,500.00 2,500.00 0.00 0.00% 210-2120-60100 INSURANCE AND SURETIES 70,104.16 87,291.50 83,810.25 105,540.50 100,553.00 -4,987.50 -4.73% 210-2120-60110 UNIFORM AND CLOTHING 2,367.39 2,490.27 1,780.79 3,000.00 3,000.00 0.00 0.00% 210-2120-60120 SMALL TOOLS 535.84 729.50 818.44 1,200.00 900.00 -300.00 -25.00% 210-2120-61010 PROFESSIONAL SERVICES 258,098.87 192,869.78 151,535.00 205,000.00 205,000.00 0.00 0.00% 210-2120-61050 TEMPORARY EMPLOYEE SERVICES 10,801.88 12,604.89 35,239.39 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 70,936.24 82,000.00 82,000.00 0.00 0.00% 210-2120-62010 MAINTENANCE BUILDINGS AND GROUNDS2,999.96 1,740.10 3,816.16 6,000.00 13,500.00 7,500.00 125.00% Budget Notes
Budget Code Subject Description
FINAL Maintenance Building and Grounds $9,500 - Paint WWTP building 210-2120-62020 MAINTENANCE VEHICLES 1,413.17 2,899.23 3,418.86 5,000.00 5,000.00 0.00 0.00% 210-2120-62030 MAINTENANCE OF EQUIPMENT 23,526.99 34,010.96 55,970.07 98,000.00 86,000.00 -12,000.00 -12.24% Budget Notes
Budget Code Subject Description
FINAL Maintenace of Equipment $48,000 RAS pump check valvles and compressor 210-2120-62040 FUEL 9,966.10 9,117.20 8,946.61 11,100.00 19,000.00 7,900.00 71.17% Budget Notes
Budget Code Subject Description
FINAL Fuel Budgeting current fuel prices
210-2120-66000 TRANSFER OUT 591,136.16 591,136.16 443,352.12 591,136.15 591,136.15 0.00 0.00% 210-2120-66030 TRANSFER OUT-ASSET 0.00 24,306.17 0.00 0.00 0.00 0.00 0.00%

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6/18/2026 1:32:31 PM Page 15 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 … 1,358,582.16 1,301,162.20 1,150,170.16 1,547,439.65 1,544,947.15 -2,492.50 -0.16% Total Expense: 2,492,967.10 2,704,505.61 2,306,078.73 3,118,603.15 3,135,517.15 16,914.00 0.54% Total Fund: 210 - SEWER: 246,567.13 111,760.03 507,928.05 -315,087.15 -327,001.15 -11,914.00 3.78% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
Department: 7000 - CAPITAL PROJECTS
215-7000-46040 INTEREST EARNED 7,153.39 6,365.89 9,742.06 5,000.00 11,000.00 6,000.00 120.00% 215-7000-49010 TRANSFER IN 284,850.00 284,850.00 213,637.50 284,850.00 284,850.00 0.00 0.00% 215-7000-49030 TRANSFER IN-ASSET 0.00 24,306.17 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 292,003.39 315,522.06 223,379.56 289,850.00 295,850.00 6,000.00 2.07% 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 Revenue: 292,263.39 315,522.06 223,379.56 289,850.00 295,850.00 6,000.00 2.07% Expense
Department: 7000 - CAPITAL PROJECTS
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% Budget Notes
Budget Code Subject Description
FINAL Maint. of Equip Includes $250,000 for Lift Station Hatch Road Repairs approved in the FY25/26 Budget 215-7000-64080 DEPRECIATION 1,094,547.00 1,100,009.00 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 0.00 -612,000.00 -100.00% 215-7000-72500 7TH STREET PROJECT 0.00 0.00 0.00 0.00 231,060.00 231,060.00 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 0.00 0.00 0.00 0.00 0.00 0.00% 215-7000-75000 AUGER 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 1,107,447.00 1,100,009.00 590,582.06 964,623.73 583,683.73 -380,940.00 -39.49% Total Expense: 1,107,447.00 1,100,009.00 590,582.06 964,623.73 583,683.73 -380,940.00 -39.49% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -815,183.61 -784,486.94 -367,202.50 -674,773.73 -287,833.73 386,940.00 -57.34% Fund: 220 - SEWER CAPACITY FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
220-7000-44910 SEWER CAPACITY FEES 825,300.00 1,135,364.66 1,474,635.58 1,100,400.00 1,500,000.00 399,600.00 36.31%

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6/18/2026 1:32:31 PM Page 16 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
220-7000-46040 INTEREST EARNED 805.38 2,306.32 6,039.72 1,755.00 6,500.00 4,745.00 270.37% Total Department: 7000 - CAPITAL PROJECTS: 826,105.38 1,137,670.98 1,480,675.30 1,102,155.00 1,506,500.00 404,345.00 36.69% Total Revenue: 826,105.38 1,137,670.98 1,480,675.30 1,102,155.00 1,506,500.00 404,345.00 36.69% Expense
Department: 7000 - CAPITAL PROJECTS
220-7000-61010 PROFESSIONAL SERVICES 70.00 0.00 0.00 0.00 0.00 0.00 0.00% 220-7000-66000 TRANSFER OUT 252,516.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Transfer Out Transfer to Fund 210 to offset debt service for WWTP expansion.

Total Department: 7000 - CAPITAL PROJECTS: 252,586.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Total Expense: 252,586.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 573,519.38 885,154.98 1,291,288.30 849,639.00 1,253,984.00 404,345.00 47.59% Fund: 225 - WWTP EXPANSION
Revenue
Department: 2110 - SEWER OPERATIONS
225-2110-46040 INTEREST EARNED 33,523.37 29,838.57 43,912.02 11,000.00 50,000.00 39,000.00 354.55% Budget Notes
Budget Code Subject Description
FINAL Interest Earned New investments for FY26/27
225-2110-49010 TRANSFER IN 591,136.16 591,136.16 443,352.12 591,136.15 591,136.15 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Transfer In Transfer-In from Fund 210 for annual debt service payment/WWTP Expansion Project Total Department: 2110 - SEWER OPERATIONS: 624,659.53 620,974.73 487,264.14 602,136.15 641,136.15 39,000.00 6.48% Total Revenue: 624,659.53 620,974.73 487,264.14 602,136.15 641,136.15 39,000.00 6.48% Expense
Department: 2110 - SEWER OPERATIONS
225-2110-64030 GRANT CHARGE 96,936.09 91,994.09 87,002.67 87,002.67 81,961.00 -5,041.67 -5.79% 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: 96,936.09 87,905.30 87,002.67 87,002.67 81,961.00 -5,041.67 -5.79% Total Expense: 96,936.09 87,905.30 87,002.67 87,002.67 81,961.00 -5,041.67 -5.79% Total Fund: 225 - WWTP EXPANSION: 527,723.44 533,069.43 400,261.47 515,133.48 559,175.15 44,041.67 8.55%

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Budget Comparison Report
6/18/2026 1:32:31 PM Page 17 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 240 - WATER
Revenue
Department: 2410 - WATER OPERATIONS
240-2410-45100 WATER REVENUE 2,003,545.08 2,152,005.78 2,256,650.47 2,222,348.00 2,287,788.00 65,440.00 2.94% 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 2,313.10 5,000.00 2,500.00 -2,500.00 -50.00% 240-2410-45190 FEE-RECONNECTION 2,170.00 3,105.00 2,710.00 3,000.00 2,000.00 -1,000.00 -33.33% 240-2410-46040 INTEREST EARNED 2,246.12 4,432.63 9,931.99 4,000.00 10,000.00 6,000.00 150.00% 240-2410-46080 PENALTIES 27,719.29 29,046.28 30,793.80 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% Total Department: 2410 - WATER OPERATIONS: 2,031,307.83 2,208,822.31 2,302,464.36 2,265,348.00 2,333,288.00 67,940.00 3.00% Total Revenue: 2,031,307.83 2,208,822.31 2,302,464.36 2,265,348.00 2,333,288.00 67,940.00 3.00% Expense
Department: 2410 - WATER OPERATIONS
240-2410-50010 SALARIES-REGULAR 243,311.91 363,449.63 398,656.73 483,182.00 556,174.00 72,992.00 15.11% 240-2410-50030 OVERTIME 9,805.85 7,757.19 26,606.73 9,000.00 18,000.00 9,000.00 100.00% 240-2410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM98,945.07 103,955.72 72,607.29 82,405.00 88,747.00 6,342.00 7.70% 240-2410-51020 MEDICAL INSURANCE 53,566.59 56,440.92 67,023.35 100,810.00 153,438.00 52,628.00 52.21% 240-2410-51030 UNEMPLOYMENT INSURANCE 466.42 904.02 1,657.86 3,553.00 3,217.00 -336.00 -9.46% 240-2410-51040 WORKERS' COMPENSATION 24,916.80 28,184.57 23,482.00 35,891.00 46,755.00 10,864.00 30.27% 240-2410-51050 LIFE INSURANCE 918.90 1,514.62 1,648.85 2,173.00 2,068.00 -105.00 -4.83% 240-2410-51060 DENTAL INSURANCE 5,602.41 6,057.15 7,791.50 9,008.00 8,533.00 -475.00 -5.27% 240-2410-51070 MEDICARE TAX 3,560.29 4,822.38 6,069.82 6,965.00 8,065.00 1,100.00 15.79% 240-2410-51075 EMPLOYMENT TRAINING TAX (ETT) 27.43 46.96 52.84 41.00 0.00 -41.00 -100.00% 240-2410-51080 DEFERRED COMPENSATION 1,722.99 2,496.53 2,999.69 3,558.00 3,311.00 -247.00 -6.94% 240-2410-60010 OFFICE SUPPLIES 1,196.30 1,263.14 701.55 2,000.00 2,000.00 0.00 0.00% 240-2410-60020 DEPARTMENT SUPPLIES 106,675.13 89,107.67 85,467.54 110,000.00 115,000.00 5,000.00 4.55% 240-2410-60030 POSTAGE 20,669.97 18,210.64 20,677.10 21,000.00 21,000.00 0.00 0.00% 240-2410-60040 DUES AND PUBLICATIONS 42,517.07 43,621.58 31,507.54 44,000.00 44,000.00 0.00 0.00% 240-2410-60050 TRAINING AND MEETINGS 2,973.69 605.00 1,990.30 5,500.00 4,500.00 -1,000.00 -18.18% 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 3,695.55 3,500.00 3,500.00 0.00 0.00% 240-2410-60080 UTILITIES 152,719.04 147,915.31 154,906.52 170,130.00 170,130.00 0.00 0.00% 240-2410-60090 RENTS AND LEASES 1,519.34 3,720.91 2,688.82 3,500.00 3,500.00 0.00 0.00% 240-2410-60100 INSURANCE AND SURETIES 84,145.82 104,749.80 100,572.30 126,869.00 120,663.00 -6,206.00 -4.89% 240-2410-60110 UNIFORM AND CLOTHING 6,708.87 6,960.99 5,339.19 7,000.00 7,000.00 0.00 0.00% 240-2410-60120 SMALL TOOLS 1,223.16 2,148.43 1,971.67 3,000.00 3,000.00 0.00 0.00% 240-2410-61010 PROFESSIONAL SERVICES 304,930.06 308,563.99 141,328.93 350,500.00 330,000.00 -20,500.00 -5.85% 240-2410-61020 ADMINISTRATIVE SERVICES 180,400.00 204,096.00 153,072.00 204,096.00 210,219.00 6,123.00 3.00%

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6/18/2026 1:32:31 PM Page 18 of 68
2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
240-2410-61040 IT SERVICES 38,355.06 39,887.88 45,408.38 40,000.00 51,500.00 11,500.00 28.75% 240-2410-61050 TEMPORARY EMPLOYEE SERVICES 0.00 3,167.85 5,864.89 5,000.00 5,000.00 0.00 0.00% 240-2410-61060 SOFTWARE MAINTENANCE AND SUPPORT 0.00 11,310.31 4,707.86 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 2,766.26 3,000.00 3,000.00 0.00 0.00% 240-2410-62030 MAINTENANCE OF EQUIPMENT 27,105.09 30,310.89 42,894.82 100,700.00 100,700.00 0.00 0.00% 240-2410-62040 FUEL 6,254.85 6,502.91 6,244.63 8,100.00 15,000.00 6,900.00 85.19% Budget Notes
Budget Code Subject Description
FINAL Fuel Budgeting current fuel prices
240-2410-64010 INTEREST EXPENSE 47,696.58 51,123.20 46,828.67 47,454.00 41,874.00 -5,580.00 -11.76% 240-2410-64020 MISCELLANEOUS BANK CHARGES 16,390.23 18,332.46 16,011.72 18,702.00 18,702.00 0.00 0.00% 240-2410-64080 DEPRECIATION 222,737.00 225,775.00 0.00 0.00 0.00 0.00 0.00% 240-2410-66000 TRANSFER OUT 186,732.00 185,482.00 281,966.50 410,993.00 410,993.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL 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 3,750.00 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 0.00 0.00 0.00 72,000.00 72,000.00 0.00% Budget Notes
Budget Code Subject Description
FINAL Vehicle Water Parts Van
240-2410-70055 WATER METER REPLACEMENT -5,903.11 0.00 15,193.00 20,000.00 0.00 -20,000.00 -100.00% 240-2410-70065 HYDRANTS 0.00 0.00 4,592.27 20,000.00 7,000.00 -13,000.00 -65.00% Budget Notes
Budget Code Subject Description
FINAL Hydrants Hydrant Stock
Total Department: 2410 - WATER OPERATIONS: 1,899,299.57 2,102,705.45 1,788,744.67 2,481,580.00 2,668,539.00 186,959.00 7.53% Total Expense: 1,899,299.57 2,102,705.45 1,788,744.67 2,481,580.00 2,668,539.00 186,959.00 7.53% Total Fund: 240 - WATER: 132,008.26 106,116.86 513,719.69 -216,232.00 -335,251.00 -119,019.00 55.04%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 245 - WATER TCP123
Revenue
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% Total Department: 2420 - WATER - TCP123: 1,000,000.00 -877.50 0.00 0.00 0.00 0.00 0.00% Total Revenue: 1,000,000.00 -877.50 0.00 0.00 0.00 0.00 0.00% Expense
Department: 2420 - WATER - TCP123
245-2420-61010 PROFESSIONAL SERVICES 38,316.64 3,251.29 800.96 15,000.00 3,500.00 -11,500.00 -76.67% 245-2420-71035 TCP PROJECT 0.00 0.00 981.60 0.00 1,500,000.00 1,500,000.00 0.00% Budget Notes
Budget Code Subject Description
FINAL TCP Project Approved at the Oct 13, 2025 Council Meeting Total Department: 2420 - WATER - TCP123: 38,316.64 3,251.29 1,782.56 15,000.00 1,503,500.00 1,488,500.00 9,923.33% Total Expense: 38,316.64 3,251.29 1,782.56 15,000.00 1,503,500.00 1,488,500.00 9,923.33% Total Fund: 245 - WATER TCP123: 961,683.36 -4,128.79 -1,782.56 -15,000.00 -1,503,500.00 -1,488,500.00 9,923.33% Fund: 250 - WATER CAPACITY FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
250-7000-44910 WATER CAPACITY FEES 482,824.00 676,064.67 673,877.00 690,580.00 690,580.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 482,824.00 676,064.67 673,877.00 690,580.00 690,580.00 0.00 0.00% Total Revenue: 482,824.00 676,064.67 673,877.00 690,580.00 690,580.00 0.00 0.00% Expense
Department: 7000 - CAPITAL PROJECTS
250-7000-61010 PROFESSIONAL SERVICES 70.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 70.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 70.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 250 - WATER CAPACITY FEE: 482,754.00 676,064.67 673,877.00 690,580.00 690,580.00 0.00 0.00% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue
Department: 7000 - CAPITAL PROJECTS
255-7000-46040 INTEREST EARNED 4,580.14 4,342.79 3,851.46 5,000.00 4,600.00 -400.00 -8.00% 255-7000-47080 STATE REVOLVING FUND 0.00 -69,528.21 472,636.00 265,818.00 0.00 -265,818.00 -100.00% 255-7000-49010 TRANSFER IN 185,482.00 185,482.00 281,966.50 410,993.00 410,993.00 0.00 0.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Budget Notes
Budget Code Subject Description
FINAL Transfer In Transferred in from Fund 240, Calcuations are from the 5 year budget created for the State Waterboard Total Department: 7000 - CAPITAL PROJECTS: 190,062.14 120,296.58 758,453.96 681,811.00 415,593.00 -266,218.00 -39.05% Total Revenue: 190,062.14 120,296.58 758,453.96 681,811.00 415,593.00 -266,218.00 -39.05% Expense
Department: 7000 - CAPITAL PROJECTS
255-7000-62010 MAINTENANCE BUILDINGS & GROUNDS 0.00 58,698.53 37,191.96 85,000.00 45,000.00 -40,000.00 -47.06% Budget Notes
Budget Code Subject Description
FINAL Maintenace Building and Grounds $45,000 Well electrical cabinet upgrades 255-7000-71030 WELL #9 0.00 0.00 190,622.00 209,060.00 0.00 -209,060.00 -100.00% 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 0.00 -232,000.00 -100.00% 255-7000-72500 7TH STREET PROJECT 0.00 0.00 0.00 0.00 588,350.00 588,350.00 0.00% 255-7000-73000 Vac-Con Truck Purchase 0.00 0.00 0.00 0.00 0.00 0.00 0.00% 255-7000-74000 SCADA 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Department: 7000 - CAPITAL PROJECTS: 0.00 58,698.53 273,579.70 526,060.00 633,350.00 107,290.00 20.40% Total Expense: 0.00 58,698.53 273,579.70 526,060.00 633,350.00 107,290.00 20.40% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 190,062.14 61,598.05 484,874.26 155,751.00 -217,757.00 -373,508.00 -239.81% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
Department: 2710 - COMMUNITY/SENIOR CENTER
270-2710-46020 RENTAL REVENUE 13,100.00 16,891.66 17,267.00 15,000.00 20,000.00 5,000.00 33.33% Budget Notes
Budget Code Subject Description
FINAL Rental Revenue New rates for rental of Senior Center 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 6,259.50 8,346.00 8,680.00 334.00 4.00% Total Department: 2710 - COMMUNITY/SENIOR CENTER: 364,753.37 24,916.66 23,526.50 23,346.00 28,680.00 5,334.00 22.85% Total Revenue: 364,753.37 24,916.66 23,526.50 23,346.00 28,680.00 5,334.00 22.85% Expense
Department: 2710 - COMMUNITY/SENIOR CENTER
270-2710-60020 DEPARTMENT SUPPLIES 1,202.36 1,361.50 1,050.80 1,400.00 1,400.00 0.00 0.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
270-2710-60080 UTILITIES 5,898.01 6,425.34 6,010.38 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 1,232.50 1,900.00 1,900.00 0.00 0.00% 270-2710-61090 JANITORIAL SERVICES 6,815.00 10,115.00 12,530.00 7,700.00 11,000.00 3,300.00 42.86% 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 62.13 374.68 267.00 2,800.00 2,800.00 0.00 0.00% 270-2710-64080 DEPRECIATION 24,176.00 24,176.00 0.00 0.00 0.00 0.00 0.00% Total Department: 2710 - COMMUNITY/SENIOR CENTER: 154,518.11 45,051.75 21,348.94 24,960.00 28,260.00 3,300.00 13.22% Total Expense: 154,518.11 45,051.75 21,348.94 24,960.00 28,260.00 3,300.00 13.22% Total Fund: 270 - COMMUNITY/SENIOR CENTER: 210,235.26 -20,135.09 2,177.56 -1,614.00 420.00 2,034.00 -126.02% Fund: 280 - USF COMMUNITY CENTER
Revenue
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% Total Department: 2810 - USF COMMUNITY CENTER: 625.00 1,305.00 500.00 1,500.00 1,500.00 0.00 0.00% Total Revenue: 625.00 1,305.00 500.00 1,500.00 1,500.00 0.00 0.00% Expense
Department: 2810 - USF COMMUNITY CENTER
280-2810-60010 OFFICE SUPPLIES 477.01 643.03 513.50 600.00 600.00 0.00 0.00% 280-2810-60020 DEPARTMENT SUPPLIES 291.16 812.26 600.00 600.00 600.00 0.00 0.00% 280-2810-60080 UTILITIES 2,576.22 2,281.14 2,495.31 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 11,958.69 12,000.00 600.00 -11,400.00 -95.00% 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: 11,486.18 12,758.18 15,567.50 17,292.00 5,892.00 -11,400.00 -65.93% Total Expense: 11,486.18 12,758.18 15,567.50 17,292.00 5,892.00 -11,400.00 -65.93% Total Fund: 280 - USF COMMUNITY CENTER: -10,861.18 -11,453.18 -15,067.50 -15,792.00 -4,392.00 11,400.00 -72.19% Fund: 310 - GARBAGE
Revenue
Department: 3110 - GARBAGE
310-3110-45010 GARBAGE SERVICE REVENUE 949,695.39 1,002,111.78 1,066,957.67 1,000,000.00 1,100,000.00 100,000.00 10.00% 310-3110-46040 INTEREST EARNED 186.51 272.34 373.76 225.00 450.00 225.00 100.00% Total Department: 3110 - GARBAGE: 949,881.90 1,002,384.12 1,067,331.43 1,000,225.00 1,100,450.00 100,225.00 10.02% Total Revenue: 949,881.90 1,002,384.12 1,067,331.43 1,000,225.00 1,100,450.00 100,225.00 10.02%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 3110 - GARBAGE
310-3110-61010 PROFESSIONAL SERVICES 863,690.32 925,606.04 813,381.31 889,200.00 976,000.00 86,800.00 9.76% 310-3110-61030 FRANCHISE FEE 75,103.50 80,487.47 63,613.29 75,000.00 85,000.00 10,000.00 13.33% Total Department: 3110 - GARBAGE: 938,793.82 1,006,093.51 876,994.60 964,200.00 1,061,000.00 96,800.00 10.04% Total Expense: 938,793.82 1,006,093.51 876,994.60 964,200.00 1,061,000.00 96,800.00 10.04% Total Fund: 310 - GARBAGE: 11,088.08 -3,709.39 190,336.83 36,025.00 39,450.00 3,425.00 9.51% Fund: 320 - GAS TAX 2103
Revenue
Department: 8000 - STREET PROJECTS
320-8000-46040 INTEREST EARNED 234.31 354.47 433.63 330.00 500.00 170.00 51.52% 320-8000-47410 HIGHWAY USER TAX 68,816.00 67,747.67 75,817.53 72,214.00 78,961.00 6,747.00 9.34% Total Department: 8000 - STREET PROJECTS: 69,050.31 68,102.14 76,251.16 72,544.00 79,461.00 6,917.00 9.53% Total Revenue: 69,050.31 68,102.14 76,251.16 72,544.00 79,461.00 6,917.00 9.53% Expense
Department: 7000 - CAPITAL PROJECTS
320-7000-70040 VEHICLES 0.00 0.00 66,226.32 72,000.00 0.00 -72,000.00 -100.00% Total Department: 7000 - CAPITAL PROJECTS: 0.00 0.00 66,226.32 72,000.00 0.00 -72,000.00 -100.00% Department: 8000 - STREET PROJECTS
320-8000-60020 DEPARTMENT SUPPLIES 1,670.02 1,999.36 1,628.00 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 3,004.50 4,006.00 4,166.00 160.00 3.99% 320-8000-80100 SURFACE IMPROVEMENTS 0.00 100,000.00 0.00 100,000.00 0.00 -100,000.00 -100.00% Total Department: 8000 - STREET PROJECTS: 40,270.02 133,646.36 4,632.50 141,006.00 41,166.00 -99,840.00 -70.81% Total Expense: 40,270.02 133,646.36 70,858.82 213,006.00 41,166.00 -171,840.00 -80.67% Total Fund: 320 - GAS TAX 2103: 28,780.29 -65,544.22 5,392.34 -140,462.00 38,295.00 178,757.00 -127.26% Fund: 321 - GAS TAX 2105
Revenue
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 48,543.39 49,841.00 51,609.00 1,768.00 3.55% Total Department: 8000 - STREET PROJECTS: 46,005.55 43,838.20 48,543.39 49,991.00 51,759.00 1,768.00 3.54% Total Revenue: 46,005.55 43,838.20 48,543.39 49,991.00 51,759.00 1,768.00 3.54% Expense
Department: 8000 - STREET PROJECTS
321-8000-60020 DEPARTMENT SUPPLIES 7,186.23 6,110.57 7,500.44 7,500.00 7,500.00 0.00 0.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 14,188.50 18,918.00 19,675.00 757.00 4.00% 321-8000-80100 SURFACE IMPROVEMENTS 0.00 100,000.00 0.00 100,000.00 0.00 -100,000.00 -100.00% Total Department: 8000 - STREET PROJECTS: 24,186.23 124,300.57 21,688.94 127,418.00 28,175.00 -99,243.00 -77.89% Total Expense: 24,186.23 124,300.57 21,688.94 127,418.00 28,175.00 -99,243.00 -77.89% Total Fund: 321 - GAS TAX 2105: 21,819.32 -80,462.37 26,854.45 -77,427.00 23,584.00 101,011.00 -130.46% Fund: 322 - GAS TAX 2106
Revenue
Department: 8000 - STREET PROJECTS
322-8000-47410 HIGHWAY USER TAX 31,593.81 30,184.71 33,592.49 33,655.00 35,100.00 1,445.00 4.29% Total Department: 8000 - STREET PROJECTS: 31,593.81 30,184.71 33,592.49 33,655.00 35,100.00 1,445.00 4.29% Total Revenue: 31,593.81 30,184.71 33,592.49 33,655.00 35,100.00 1,445.00 4.29% Expense
Department: 8000 - STREET PROJECTS
322-8000-60080 UTILITIES 47,656.74 38,474.39 30,566.26 53,000.00 40,000.00 -13,000.00 -24.53% Total Department: 8000 - STREET PROJECTS: 47,656.74 38,474.39 30,566.26 53,000.00 40,000.00 -13,000.00 -24.53% Total Expense: 47,656.74 38,474.39 30,566.26 53,000.00 40,000.00 -13,000.00 -24.53% Total Fund: 322 - GAS TAX 2106: -16,062.93 -8,289.68 3,026.23 -19,345.00 -4,900.00 14,445.00 -74.67% Fund: 323 - GAS TAX 2107
Revenue
Department: 8000 - STREET PROJECTS
323-8000-46040 INTEREST EARNED 0.00 0.00 243.48 0.00 250.00 250.00 0.00% 323-8000-47410 HIGHWAY USER TAX 62,119.80 57,784.82 64,641.14 67,954.00 68,978.00 1,024.00 1.51% Total Department: 8000 - STREET PROJECTS: 62,119.80 57,784.82 64,884.62 67,954.00 69,228.00 1,274.00 1.87% Department: 9999 - NON DEPARTMENTAL
323-9999-49010 TRANSFER IN 9,714.00 9,815.00 7,365.75 9,821.00 9,890.00 69.00 0.70% Total Department: 9999 - NON DEPARTMENTAL: 9,714.00 9,815.00 7,365.75 9,821.00 9,890.00 69.00 0.70% Total Revenue: 71,833.80 67,599.82 72,250.37 77,775.00 79,118.00 1,343.00 1.73% Expense
Department: 8000 - STREET PROJECTS
323-8000-61010 PROFESSIONAL SERVICES 23,895.84 22,740.84 29,909.24 34,659.22 32,400.00 -2,259.22 -6.52% 323-8000-66000 TRANSFER OUT 25,000.00 26,750.00 20,865.00 27,820.00 28,933.00 1,113.00 4.00% Total Department: 8000 - STREET PROJECTS: 48,895.84 49,490.84 50,774.24 62,479.22 61,333.00 -1,146.22 -1.83% Total Expense: 48,895.84 49,490.84 50,774.24 62,479.22 61,333.00 -1,146.22 -1.83% Total Fund: 323 - GAS TAX 2107: 22,937.96 18,108.98 21,476.13 15,295.78 17,785.00 2,489.22 16.27%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 324 - GAS TAX 2107.5
Revenue
Department: 8000 - STREET PROJECTS
324-8000-47410 HIGHWAY USER TAX 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Total Revenue: 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Expense
Department: 8000 - STREET PROJECTS
324-8000-66000 TRANSFER OUT 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Expense: 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue
Department: 8000 - STREET PROJECTS
325-8000-41020 TAX-LOCAL STREETS AND ROADS 346,152.61 377,105.47 253,687.77 350,000.00 350,000.00 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 50,737.56 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 25,368.77 35,000.00 35,000.00 0.00 0.00% 325-8000-46040 INTEREST EARNED 2,665.94 2,381.25 2,826.69 2,250.00 3,000.00 750.00 33.33% Total Department: 8000 - STREET PROJECTS: 497,459.14 492,618.37 332,620.79 457,250.00 458,000.00 750.00 0.16% Total Revenue: 497,459.14 492,618.37 332,620.79 457,250.00 458,000.00 750.00 0.16% Expense
Department: 8000 - STREET PROJECTS
325-8000-80015 STREET OVERLAY-MISC 2,145.00 0.00 0.00 0.00 0.00 0.00 0.00% 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 392,678.29 862,328.83 541,593.57 785,186.00 1,195,000.00 409,814.00 52.19% Budget Notes
Budget Code Subject Description
FINAL Surface Improvements Fnal Phase of Measure L Projects Total Department: 8000 - STREET PROJECTS: 401,835.17 862,328.83 541,593.57 785,186.00 1,195,000.00 409,814.00 52.19% Total Expense: 401,835.17 862,328.83 541,593.57 785,186.00 1,195,000.00 409,814.00 52.19% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 95,623.97 -369,710.46 -208,972.78 -327,936.00 -737,000.00 -409,064.00 124.74%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue
Department: 8000 - STREET PROJECTS
326-8000-47420 SB 1-ROADS MAINTENANCE REHABILITATION 240,683.64 173,349.80 183,730.91 160,000.00 160,000.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 240,683.64 173,349.80 183,730.91 160,000.00 160,000.00 0.00 0.00% Total Revenue: 240,683.64 173,349.80 183,730.91 160,000.00 160,000.00 0.00 0.00% Expense
Department: 8000 - STREET PROJECTS
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: 122,434.89 3,612.02 0.00 163,967.00 163,967.00 0.00 0.00% Total Expense: 122,434.89 3,612.02 0.00 163,967.00 163,967.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 118,248.75 169,737.78 183,730.91 -3,967.00 -3,967.00 0.00 0.00% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
370-7000-44910 DEVELOPMENT IMPACT FEES 75,972.00 84,222.81 83,664.00 75,000.00 75,000.00 0.00 0.00% 370-7000-44920 DOWNTOWN REVITALIZATION 27,750.00 61,500.00 60,750.00 60,000.00 55,500.00 -4,500.00 -7.50% 370-7000-46040 INTEREST EARNED 433.00 675.35 1,365.69 540.00 1,500.00 960.00 177.78% Total Department: 7000 - CAPITAL PROJECTS: 104,155.00 146,398.16 145,779.69 135,540.00 132,000.00 -3,540.00 -2.61% Total Revenue: 104,155.00 146,398.16 145,779.69 135,540.00 132,000.00 -3,540.00 -2.61% Expense
Department: 7000 - CAPITAL PROJECTS
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: 70.00 0.00 0.00 161,029.00 161,029.00 0.00 0.00% Total Expense: 70.00 0.00 0.00 161,029.00 161,029.00 0.00 0.00% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 104,085.00 146,398.16 145,779.69 -25,489.00 -29,029.00 -3,540.00 13.89% Fund: 371 - TRENCH CUT FUND
Expense
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 Expense: 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%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 372 - IT RESERVE
Revenue
Department: 3720 - INFORMATION TECHNOLOGY
372-3720-46040 INTEREST EARNED 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 11,250.00 15,000.00 15,000.00 0.00 0.00% Total Department: 3720 - INFORMATION TECHNOLOGY: 15,186.46 15,110.99 11,256.45 15,160.00 15,160.00 0.00 0.00% Total Revenue: 15,186.46 15,110.99 11,256.45 15,160.00 15,160.00 0.00 0.00% Expense
Department: 3720 - INFORMATION TECHNOLOGY
372-3720-70060 SOFTWARE 0.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00% 372-3720-70070 COMPUTER HARDWARE 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 5,000.00 0.00 -5,000.00 -100.00% Total Department: 3720 - INFORMATION TECHNOLOGY: 15,866.61 83,021.72 0.00 30,000.00 25,000.00 -5,000.00 -16.67% Total Expense: 15,866.61 83,021.72 0.00 30,000.00 25,000.00 -5,000.00 -16.67% Total Fund: 372 - IT RESERVE: -680.15 -67,910.73 11,256.45 -14,840.00 -9,840.00 5,000.00 -33.69% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue
Department: 3740 - DISABILITY ACCESS AND EDUCATION
374-3740-46055 CASP REVENUE 1,121.76 1,600.56 1,819.44 1,400.00 1,400.00 0.00 0.00% Total Department: 3740 - DISABILITY ACCESS AND EDUCATION: 1,121.76 1,600.56 1,819.44 1,400.00 1,400.00 0.00 0.00% Total Revenue: 1,121.76 1,600.56 1,819.44 1,400.00 1,400.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,121.76 1,600.56 1,819.44 1,400.00 1,400.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Revenue
Department: 9999 - NON DEPARTMENTAL
380-9999-40010 CLFRF TRANCHE FUNDS RECEIVED 414,136.12 224,728.00 0.00 488,373.00 290,923.00 -197,450.00 -40.43% Total Department: 9999 - NON DEPARTMENTAL: 414,136.12 224,728.00 0.00 488,373.00 290,923.00 -197,450.00 -40.43% Total Revenue: 414,136.12 224,728.00 0.00 488,373.00 290,923.00 -197,450.00 -40.43% Expense
Department: 1055 - PUBLIC WORKS
380-1055-50020 SALARIES-EXTRA HELP 48,297.00 26,328.00 24,772.50 26,000.00 14,000.00 -12,000.00 -46.15% Budget Notes
Budget Code Subject Description
FINAL Salaries Extra Help ARPA funded position ends December 31, 2026 380-1055-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM- CONTRACT EE 1,839.31 0.00 0.00 0.00 0.00 0.00 0.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
380-1055-51030 UNEMPLOYMENT INSURANCE 238.01 140.00 231.01 0.00 0.00 0.00 0.00% 380-1055-51070 MEDICARE TAX 3,694.40 2,014.47 1,895.12 3,060.00 1,170.00 -1,890.00 -61.76% 380-1055-51075 EMPLOYMENT TRAINING TAX 14.01 7.00 7.01 0.00 0.00 0.00 0.00% Total Department: 1055 - PUBLIC WORKS: 54,082.73 28,489.47 26,905.64 29,060.00 15,170.00 -13,890.00 -47.80% Department: 2000 - EC-2
380-2000-61010 EC-2 PROFESSIONAL SERVICES 5,000.00 5,000.00 0.00 5,000.00 0.00 -5,000.00 -100.00% Total Department: 2000 - EC-2: 5,000.00 5,000.00 0.00 5,000.00 0.00 -5,000.00 -100.00% 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 7,340.60 88,609.00 49,028.00 -39,581.00 -44.67% 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 8,278.60 32,716.00 21,511.00 -11,205.00 -34.25% 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 26,958.45 100,000.00 89,034.00 -10,966.00 -10.97% 380-6000-61028 CITY BUILDING UPDATES 0.00 43,210.08 0.00 17,263.00 0.00 -17,263.00 -100.00% 380-6000-61029 DOWNTOWN SEASONAL SUPPLIES 0.00 0.00 0.00 6,000.00 15,000.00 9,000.00 150.00% 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 42,577.65 244,588.00 174,573.00 -70,015.00 -28.63% 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% 380-7000-61025 DOWNTOWN LIGHTING & SPEAKERS 0.00 30,320.91 3,240.00 111,979.00 101,180.00 -10,799.00 -9.64% 380-7000-61026 DOWNTOWN SIDEWALKS 0.00 0.00 98,752.14 97,746.00 0.00 -97,746.00 -100.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
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 71,859.05 101,992.14 209,725.00 101,180.00 -108,545.00 -51.76% Total Expense: 414,136.12 224,728.00 171,475.43 488,373.00 290,923.00 -197,450.00 -40.43% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -171,475.43 0.00 0.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
Revenue
Department: 3830 - VEHICLE ABATEMENT
383-3830-47040 ABANDONED VEHICLE ABATEMENT 41,918.29 30,561.59 13,713.10 35,000.00 30,000.00 -5,000.00 -14.29% Total Department: 3830 - VEHICLE ABATEMENT: 41,918.29 30,561.59 13,713.10 35,000.00 30,000.00 -5,000.00 -14.29% Total Revenue: 41,918.29 30,561.59 13,713.10 35,000.00 30,000.00 -5,000.00 -14.29% Expense
Department: 3830 - VEHICLE ABATEMENT
383-3830-66000 TRANSFER OUT 28,000.00 37,000.00 26,250.00 35,000.00 30,000.00 -5,000.00 -14.29% Total Department: 3830 - VEHICLE ABATEMENT: 28,000.00 37,000.00 26,250.00 35,000.00 30,000.00 -5,000.00 -14.29% Department: 7000 - CAPITAL PROJECTS
383-7000-70040 VEHICLES 0.00 0.00 41,251.97 50,000.00 0.00 -50,000.00 -100.00% Total Department: 7000 - CAPITAL PROJECTS: 0.00 0.00 41,251.97 50,000.00 0.00 -50,000.00 -100.00% Total Expense: 28,000.00 37,000.00 67,501.97 85,000.00 30,000.00 -55,000.00 -64.71% Total Fund: 383 - VEHICLE ABATEMENT: 13,918.29 -6,438.41 -53,788.87 -50,000.00 0.00 50,000.00 -100.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND
Revenue
Department: 3840 - SUPPLEMENTAL LAW ENFORCEMENT
384-3840-46040 INTEREST EARNED 848.65 993.81 1,475.43 850.00 1,500.00 650.00 76.47% 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% Total Department: 3840 - SUPPLEMENTAL LAW ENFORCEMEN… 187,007.61 177,579.60 194,857.33 195,850.00 196,500.00 650.00 0.33% Total Revenue: 187,007.61 177,579.60 194,857.33 195,850.00 196,500.00 650.00 0.33% Expense
Department: 3840 - SUPPLEMENTAL LAW ENFORCEMENT
384-3840-60040 DUES AND PUBLICATIONS 0.00 0.00 0.00 0.00 52,212.00 52,212.00 0.00% Budget Notes
Budget Code Subject Description
FINAL DUES AND PUBLICATIONS Subscription costs for 3 new cameras in Hughson 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 1,669.12 2,120.00 2,120.00 0.00 0.00% 384-3840-61010 PROFESSIONAL SERVICES 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 0.00 0.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
384-3840-66000 TRANSFER OUT 150,000.00 160,500.00 130,995.00 174,660.00 130,928.00 -43,732.00 -25.04% Budget Notes
Budget Code Subject Description
FINAL Transfer Out New subscription costs for cameras lowered available funds to transfer to the General Fund 384-3840-70080 POLICE EQUIPMENT 0.00 0.00 0.00 7,830.00 13,345.00 5,515.00 70.43% Budget Notes
Budget Code Subject Description
FINAL Police Equipment New Cameras
Total Department: 3840 - SUPPLEMENTAL LAW ENFORCEMEN… 161,346.47 171,289.56 137,664.12 195,850.00 209,845.00 13,995.00 7.15% Total Expense: 161,346.47 171,289.56 137,664.12 195,850.00 209,845.00 13,995.00 7.15% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 25,661.14 6,290.04 57,193.21 0.00 -13,345.00 -13,345.00 0.00% Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue
Department: 3900 - HOUSING
392-3900-46040 INTEREST EARNED 995.40 290.32 503.17 300.00 500.00 200.00 66.67% 392-3900-46060 PROGRAM INCOME-CDBG LOAN REPAYMENT -1,071.14 130.52 0.00 300.00 300.00 0.00 0.00% Total Department: 3900 - HOUSING: -75.74 420.84 503.17 600.00 800.00 200.00 33.33% Total Revenue: -75.74 420.84 503.17 600.00 800.00 200.00 33.33% Expense
Department: 3900 - HOUSING
392-3900-64020 MISCELLANEOUS BANK CHARGES 155.84 19.48 0.00 0.00 0.00 0.00 0.00% Total Department: 3900 - HOUSING: 155.84 19.48 0.00 0.00 0.00 0.00 0.00% Total Expense: 155.84 19.48 0.00 0.00 0.00 0.00 0.00%
Total Fund: 392 - 94-STBG-799 HOUSING REHAB: -231.58 401.36 503.17 600.00 800.00 200.00 33.33% Fund: 393 - HOME PROGRAM GRANT FTHBS
Revenue
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 Revenue: 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%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 394 - 96-STBG-1013 REHAB
Revenue
Department: 3900 - HOUSING
394-3900-46040 INTEREST EARNED 313.78 308.99 457.07 260.00 450.00 190.00 73.08% Total Department: 3900 - HOUSING: 313.78 308.99 457.07 260.00 450.00 190.00 73.08% Total Revenue: 313.78 308.99 457.07 260.00 450.00 190.00 73.08% Total Fund: 394 - 96-STBG-1013 REHAB: 313.78 308.99 457.07 260.00 450.00 190.00 73.08% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue
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 Revenue: 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
Revenue
Department: 8000 - STREET PROJECTS
425-8000-47560 GRANT-CDBG-2ND STREET SIDEWALK INFILL 0.00 0.00 545.85 572,410.63 572,410.63 0.00 0.00% 425-8000-47580 GRANT-CDBG-WALKER LANE 429,946.77 19,295.66 0.00 0.00 0.00 0.00 0.00% Total Department: 8000 - STREET PROJECTS: 429,946.77 19,295.66 545.85 572,410.63 572,410.63 0.00 0.00% Total Revenue: 429,946.77 19,295.66 545.85 572,410.63 572,410.63 0.00 0.00% Expense
Department: 8000 - STREET PROJECTS
425-8000-80030 2ND STREET SIDEWALK INFILL 575.00 33,228.60 508,444.51 572,410.63 0.00 -572,410.63 -100.00% 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: 409,216.36 33,228.60 508,444.51 572,410.63 0.00 -572,410.63 -100.00% Total Expense: 409,216.36 33,228.60 508,444.51 572,410.63 0.00 -572,410.63 -100.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: 20,730.41 -13,932.94 -507,898.66 0.00 572,410.63 572,410.63 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
450-7000-44910 DEVELOPMENT IMPACT FEES 166,026.00 239,192.59 391,985.69 200,000.00 208,236.00 8,236.00 4.12% 450-7000-46040 INTEREST EARNED 1,286.94 1,507.04 2,812.88 1,300.00 3,000.00 1,700.00 130.77% Total Department: 7000 - CAPITAL PROJECTS: 167,312.94 240,699.63 394,798.57 201,300.00 211,236.00 9,936.00 4.94% Total Revenue: 167,312.94 240,699.63 394,798.57 201,300.00 211,236.00 9,936.00 4.94%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 7000 - CAPITAL PROJECTS
450-7000-61010 PROFESSIONAL SERVICES 87,685.83 0.00 0.00 150,000.00 0.00 -150,000.00 -100.00% 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: 200,464.06 0.00 0.00 150,000.00 0.00 -150,000.00 -100.00% Total Expense: 200,464.06 0.00 0.00 150,000.00 0.00 -150,000.00 -100.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: -33,151.12 240,699.63 394,798.57 51,300.00 211,236.00 159,936.00 311.77% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
451-7000-44910 DEVELOPMENT IMPACT FEES 179,950.00 252,879.24 253,150.00 200,000.00 225,700.00 25,700.00 12.85% 451-7000-46040 INTEREST EARNED 2,661.27 3,045.38 5,072.10 2,500.00 5,500.00 3,000.00 120.00% Total Department: 7000 - CAPITAL PROJECTS: 182,611.27 255,924.62 258,222.10 202,500.00 231,200.00 28,700.00 14.17% Total Revenue: 182,611.27 255,924.62 258,222.10 202,500.00 231,200.00 28,700.00 14.17% Expense
Department: 7000 - CAPITAL PROJECTS
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 0.00 -41,384.42 -100.00% Total Department: 7000 - CAPITAL PROJECTS: 5,070.00 0.00 41,384.42 273,912.42 232,528.00 -41,384.42 -15.11% Total Expense: 5,070.00 0.00 41,384.42 273,912.42 232,528.00 -41,384.42 -15.11% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 177,541.27 255,924.62 216,837.68 -71,412.42 -1,328.00 70,084.42 -98.14% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue
Department: 8000 - STREET PROJECTS
452-8000-44910 DEVELOPMENT IMPACT FEES 120,978.50 182,912.50 176,343.00 150,000.00 151,700.00 1,700.00 1.13% Total Department: 8000 - STREET PROJECTS: 120,978.50 182,912.50 176,343.00 150,000.00 151,700.00 1,700.00 1.13% Total Revenue: 120,978.50 182,912.50 176,343.00 150,000.00 151,700.00 1,700.00 1.13% Expense
Department: 8000 - STREET PROJECTS
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: 70.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 70.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 120,908.50 182,912.50 176,343.00 140,000.00 141,700.00 1,700.00 1.21%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 453 - PARK DEV IMPACT FEE
Revenue
Department: 7000 - CAPITAL PROJECTS
453-7000-44910 DEVELOPMENT IMPACT FEES 0.00 1,600.00 0.00 0.00 0.00 0.00 0.00% Budget Notes
Budget Code Subject Description
FINAL 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 0.00 -182,536.00 -100.00% Budget Notes
Budget Code Subject Description
FINAL Per Capita Grant Revenue Money is expected to be in by the end of FY25/26 Total Department: 7000 - CAPITAL PROJECTS: 652.19 1,600.00 0.00 182,536.00 0.00 -182,536.00 -100.00% Total Revenue: 652.19 1,600.00 0.00 182,536.00 0.00 -182,536.00 -100.00% Expense
Department: 7000 - CAPITAL PROJECTS
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: 778,808.04 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 778,808.04 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 453 - PARK DEV IMPACT FEE: -778,155.85 1,600.00 0.00 182,536.00 0.00 -182,536.00 -100.00% Fund: 454 - PARKLAND IN LIEU
Revenue
Department: 7000 - CAPITAL PROJECTS
454-7000-44910 DEVELOPMENT IMPACT FEES 0.00 1,991.00 0.00 0.00 0.00 0.00 0.00% 454-7000-46040 INTEREST EARNED 1,014.15 943.70 1,395.93 800.00 1,500.00 700.00 87.50% Total Department: 7000 - CAPITAL PROJECTS: 1,014.15 2,934.70 1,395.93 800.00 1,500.00 700.00 87.50% Total Revenue: 1,014.15 2,934.70 1,395.93 800.00 1,500.00 700.00 87.50% Expense
Department: 7000 - CAPITAL PROJECTS
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: 40,068.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 40,068.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 454 - PARKLAND IN LIEU: -39,053.85 2,934.70 1,395.93 800.00 1,500.00 700.00 87.50%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 520 - RDA SUCCESSOR AGENCY
Revenue
Department: 5210 - RDA SUCCESSOR AGENCY
520-5210-40020 TAX INCREMENT 202,320.42 339,983.00 240,850.00 382,602.00 382,602.00 0.00 0.00% 520-5210-46040 INTEREST EARNED 2,276.59 2,845.06 2,744.28 2,200.00 3,000.00 800.00 36.36% Total Department: 5210 - RDA SUCCESSOR AGENCY: 204,597.01 342,828.06 243,594.28 384,802.00 385,602.00 800.00 0.21% Total Revenue: 204,597.01 342,828.06 243,594.28 384,802.00 385,602.00 800.00 0.21% Expense
Department: 5210 - RDA SUCCESSOR AGENCY
520-5210-61010 PROFESSIONAL SERVICES 8,100.50 8,422.70 12,229.70 12,000.00 12,500.00 500.00 4.17% 520-5210-64010 INTEREST EXPENSE 72,117.09 73,240.81 64,890.55 65,400.00 61,800.00 -3,600.00 -5.50% 520-5210-64080 DEPRECIATION 27,490.00 27,490.00 0.00 0.00 0.00 0.00 0.00% 520-5210-65010 RETIRE PRINCIPAL 0.00 0.00 120,000.00 120,000.00 120,000.00 0.00 0.00% 520-5210-66000 TRANSFER OUT 96,250.00 97,100.00 72,825.00 97,100.00 97,100.00 0.00 0.00% Total Department: 5210 - RDA SUCCESSOR AGENCY: 203,957.59 206,253.51 269,945.25 294,500.00 291,400.00 -3,100.00 -1.05% Total Expense: 203,957.59 206,253.51 269,945.25 294,500.00 291,400.00 -3,100.00 -1.05% Total Fund: 520 - RDA SUCCESSOR AGENCY: 639.42 136,574.55 -26,350.97 90,302.00 94,202.00 3,900.00 4.32% Fund: 530 - BRITTANY WOODS- LLD
Revenue
Department: 3405 - BRITTANY WOODS
530-3405-41030 DIRECT ASSESSMENTS 8,022.00 7,960.00 4,340.00 8,060.00 8,060.00 0.00 0.00% Total Department: 3405 - BRITTANY WOODS: 8,022.00 7,960.00 4,340.00 8,060.00 8,060.00 0.00 0.00% Total Revenue: 8,022.00 7,960.00 4,340.00 8,060.00 8,060.00 0.00 0.00% Expense
Department: 3405 - BRITTANY WOODS
530-3405-50010 SALARIES-REGULAR 4,133.40 5,066.46 3,758.43 3,990.00 4,257.00 267.00 6.69% 530-3405-50030 OVERTIME 175.57 201.43 180.18 178.00 178.00 0.00 0.00% 530-3405-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 439.48 548.55 421.18 466.00 492.00 26.00 5.58% 530-3405-51020 MEDICAL INSURANCE 597.01 918.53 878.89 910.00 1,035.00 125.00 13.74% 530-3405-51030 UNEMPLOYMENT INSURANCE 13.67 12.21 14.47 28.00 28.00 0.00 0.00% 530-3405-51040 WORKERS' COMPENSATION 449.12 573.78 262.00 399.00 540.00 141.00 35.34% 530-3405-51050 LIFE INSURANCE 14.39 24.79 16.67 18.00 18.00 0.00 0.00% 530-3405-51060 DENTAL INSURANCE 49.21 58.41 56.77 56.00 56.00 0.00 0.00% 530-3405-51070 MEDICARE TAX 62.76 76.05 56.72 49.00 61.00 12.00 24.49% 530-3405-51075 EMPLOYMENT TRAINING TAX (ETT) 0.72 0.58 0.40 1.00 1.00 0.00 0.00% 530-3405-51080 DEFERRED COMPENSATION 41.36 47.85 36.21 38.00 38.00 0.00 0.00% 530-3405-60080 UTILITIES 3,732.79 3,704.06 3,390.60 3,937.00 3,920.00 -17.00 -0.43%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
530-3405-61010 PROFESSIONAL SERVICES 1,146.86 158.72 629.85 565.00 565.00 0.00 0.00% 530-3405-61050 TEMPORARY EMPLOYEE SERVICES 2,103.33 1,162.03 1,082.73 2,200.00 2,200.00 0.00 0.00% 530-3405-64040 MISCELLANEOUS 896.55 1,051.16 1,292.14 3,070.00 1,782.00 -1,288.00 -41.95% 530-3405-66000 TRANSFER OUT 1,513.00 1,513.00 1,639.50 2,186.00 2,081.00 -105.00 -4.80% Total Department: 3405 - BRITTANY WOODS: 15,369.22 15,117.61 13,716.74 18,091.00 17,252.00 -839.00 -4.64% Total Expense: 15,369.22 15,117.61 13,716.74 18,091.00 17,252.00 -839.00 -4.64% Total Fund: 530 - BRITTANY WOODS- LLD: -7,347.22 -7,157.61 -9,376.74 -10,031.00 -9,192.00 839.00 -8.36% Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue
Department: 3410 - CENTRAL HUGHSON 2
531-3410-41030 DIRECT ASSESSMENTS 14,579.24 14,396.45 7,814.51 14,614.00 14,614.00 0.00 0.00% Total Department: 3410 - CENTRAL HUGHSON 2: 14,579.24 14,396.45 7,814.51 14,614.00 14,614.00 0.00 0.00% Total Revenue: 14,579.24 14,396.45 7,814.51 14,614.00 14,614.00 0.00 0.00% Expense
Department: 3410 - CENTRAL HUGHSON 2
531-3410-50010 SALARIES-REGULAR 6,897.69 8,453.87 6,219.55 6,660.00 7,105.00 445.00 6.68% 531-3410-50030 OVERTIME 292.41 336.34 299.38 297.00 297.00 0.00 0.00% 531-3410-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 732.29 915.86 698.53 778.00 821.00 43.00 5.53% 531-3410-51020 MEDICAL INSURANCE 997.13 1,533.90 1,443.23 1,519.00 1,728.00 209.00 13.76% 531-3410-51030 UNEMPLOYMENT INSURANCE 22.89 20.51 23.87 47.00 47.00 0.00 0.00% 531-3410-51040 WORKERS' COMPENSATION 749.16 957.24 436.00 666.00 901.00 235.00 35.29% 531-3410-51050 LIFE INSURANCE 24.13 41.45 27.80 30.00 30.00 0.00 0.00% 531-3410-51060 DENTAL INSURANCE 82.12 97.16 92.86 93.00 93.00 0.00 0.00% 531-3410-51070 MEDICARE TAX 103.72 127.91 94.29 83.00 102.00 19.00 22.89% 531-3410-51075 EMPLOYMENT TRAINING TAX (ETT) 1.27 0.98 0.62 1.00 1.00 0.00 0.00% 531-3410-51080 DEFERRED COMPENSATION 68.65 80.15 60.72 63.00 63.00 0.00 0.00% 531-3410-60080 UTILITIES 806.57 795.52 726.28 847.00 841.00 -6.00 -0.71% 531-3410-61010 PROFESSIONAL SERVICES 1,110.34 153.66 615.85 547.00 547.00 0.00 0.00% 531-3410-61050 TEMPORARY EMPLOYEE SERVICES 1,575.24 887.15 902.27 1,316.00 1,316.00 0.00 0.00% 531-3410-64040 MISCELLANEOUS 1,884.44 1,240.43 3,293.09 9,680.00 3,789.00 -5,891.00 -60.86% 531-3410-66000 TRANSFER OUT 2,216.00 2,216.00 2,361.75 3,149.00 2,442.00 -707.00 -22.45% 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: 17,564.05 21,004.88 17,296.09 25,776.00 20,123.00 -5,653.00 -21.93% Total Expense: 17,564.05 21,004.88 17,296.09 25,776.00 20,123.00 -5,653.00 -21.93% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: -2,984.81 -6,608.43 -9,481.58 -11,162.00 -5,509.00 5,653.00 -50.65%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 532 - FEATHERS GLEN LLD
Revenue
Department: 3415 - FEATHERS GLEN
532-3415-41030 DIRECT ASSESSMENTS 23,225.36 23,588.24 13,071.52 24,955.00 28,676.00 3,721.00 14.91% Total Department: 3415 - FEATHERS GLEN: 23,225.36 23,588.24 13,071.52 24,955.00 28,676.00 3,721.00 14.91% Total Revenue: 23,225.36 23,588.24 13,071.52 24,955.00 28,676.00 3,721.00 14.91% Expense
Department: 3415 - FEATHERS GLEN
532-3415-50010 SALARIES-REGULAR 14,071.35 17,244.50 12,708.74 13,585.00 14,493.00 908.00 6.68% 532-3415-50030 OVERTIME 596.34 686.57 611.52 605.00 605.00 0.00 0.00% 532-3415-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM1,494.99 1,866.73 1,427.09 1,588.00 1,675.00 87.00 5.48% 532-3415-51020 MEDICAL INSURANCE 2,033.63 3,128.39 2,950.99 3,099.00 3,524.00 425.00 13.71% 532-3415-51030 UNEMPLOYMENT INSURANCE 46.64 41.73 48.68 97.00 97.00 0.00 0.00% 532-3415-51040 WORKERS' COMPENSATION 1,528.89 1,952.85 892.00 1,358.00 1,837.00 479.00 35.27% 532-3415-51050 LIFE INSURANCE 49.38 85.23 57.05 61.00 61.00 0.00 0.00% 532-3415-51060 DENTAL INSURANCE 168.37 198.83 189.37 190.00 190.00 0.00 0.00% 532-3415-51070 MEDICARE TAX 212.67 260.01 193.28 171.00 209.00 38.00 22.22% 532-3415-51075 EMPLOYMENT TRAINING TAX (ETT) 2.74 2.04 1.42 0.00 1.00 1.00 0.00% 532-3415-51080 DEFERRED COMPENSATION 138.91 164.66 123.33 129.00 129.00 0.00 0.00% 532-3415-60080 UTILITIES 1,096.08 1,001.05 1,037.89 1,080.00 1,182.00 102.00 9.44% 532-3415-61010 PROFESSIONAL SERVICES 1,100.32 152.26 607.85 542.00 542.00 0.00 0.00% 532-3415-61050 TEMPORARY EMPLOYEE SERVICES 6,319.20 4,072.00 6,406.20 4,335.00 4,335.00 0.00 0.00% 532-3415-64040 MISCELLANEOUS 1,034.20 2,038.73 3,542.20 10,904.00 8,426.00 -2,478.00 -22.73% 532-3415-66000 TRANSFER OUT 3,231.00 3,231.00 3,981.75 5,309.00 5,247.00 -62.00 -1.17% Total Department: 3415 - FEATHERS GLEN: 33,124.71 36,126.58 34,779.36 43,053.00 42,553.00 -500.00 -1.16% Total Expense: 33,124.71 36,126.58 34,779.36 43,053.00 42,553.00 -500.00 -1.16% Total Fund: 532 - FEATHERS GLEN LLD: -9,899.35 -12,538.34 -21,707.84 -18,098.00 -13,877.00 4,221.00 -23.32% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue
Department: 3420 - FONTANA RANCH NORTH
533-3420-41030 DIRECT ASSESSMENTS 29,655.00 29,984.98 16,608.58 30,836.00 30,836.00 0.00 0.00% Total Department: 3420 - FONTANA RANCH NORTH: 29,655.00 29,984.98 16,608.58 30,836.00 30,836.00 0.00 0.00% Total Revenue: 29,655.00 29,984.98 16,608.58 30,836.00 30,836.00 0.00 0.00% Expense
Department: 3420 - FONTANA RANCH NORTH
533-3420-50010 SALARIES-REGULAR 3,517.52 4,307.81 3,180.02 3,395.00 3,622.00 227.00 6.69% 533-3420-50030 OVERTIME 148.91 172.22 152.92 151.00 151.00 0.00 0.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
533-3420-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 374.21 466.81 357.53 397.00 419.00 22.00 5.54% 533-3420-51020 MEDICAL INSURANCE 508.21 781.58 741.95 774.00 881.00 107.00 13.82% 533-3420-51030 UNEMPLOYMENT INSURANCE 11.69 10.42 12.23 24.00 24.00 0.00 0.00% 533-3420-51040 WORKERS' COMPENSATION 382.23 488.33 222.00 339.00 459.00 120.00 35.40% 533-3420-51050 LIFE INSURANCE 12.24 21.12 14.08 15.00 15.00 0.00 0.00% 533-3420-51060 DENTAL INSURANCE 42.19 50.06 47.54 48.00 48.00 0.00 0.00% 533-3420-51070 MEDICARE TAX 52.97 65.30 48.37 43.00 52.00 9.00 20.93% 533-3420-51075 EMPLOYMENT TRAINING TAX (ETT) 0.58 0.49 0.32 1.00 1.00 0.00 0.00% 533-3420-51080 DEFERRED COMPENSATION 34.45 41.22 31.11 32.00 32.00 0.00 0.00% 533-3420-60080 UTILITIES 10,111.36 11,180.40 11,229.76 12,067.00 12,885.00 818.00 6.78% 533-3420-61010 PROFESSIONAL SERVICES 1,199.90 166.02 655.85 591.00 591.00 0.00 0.00% 533-3420-61050 TEMPORARY EMPLOYEE SERVICES 1,056.18 682.76 1,082.73 883.00 883.00 0.00 0.00% 533-3420-64040 MISCELLANEOUS 1,941.99 1,722.49 3,064.87 8,755.00 5,501.00 -3,254.00 -37.17% 533-3420-66000 TRANSFER OUT 4,111.00 4,111.00 2,880.00 3,840.00 3,561.00 -279.00 -7.27% 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: 23,505.63 27,414.78 23,721.28 31,355.00 29,125.00 -2,230.00 -7.11% Total Expense: 23,505.63 27,414.78 23,721.28 31,355.00 29,125.00 -2,230.00 -7.11% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 6,149.37 2,570.20 -7,112.70 -519.00 1,711.00 2,230.00 -429.67% Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue
Department: 3425 - FONTANA RANCH SOUTH
534-3425-41030 DIRECT ASSESSMENTS 18,899.64 19,760.97 12,077.48 21,118.00 22,275.00 1,157.00 5.48% Total Department: 3425 - FONTANA RANCH SOUTH: 18,899.64 19,760.97 12,077.48 21,118.00 22,275.00 1,157.00 5.48% Total Revenue: 18,899.64 19,760.97 12,077.48 21,118.00 22,275.00 1,157.00 5.48% Expense
Department: 3425 - FONTANA RANCH SOUTH
534-3425-50010 SALARIES-REGULAR 1,500.68 2,156.25 1,524.06 1,618.00 1,726.00 108.00 6.67% 534-3425-50030 OVERTIME 33.88 99.53 88.55 72.00 72.00 0.00 0.00% 534-3425-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 127.88 162.34 171.00 189.00 199.00 10.00 5.29% 534-3425-51020 MEDICAL INSURANCE 202.75 304.89 358.87 369.00 420.00 51.00 13.82% 534-3425-51030 UNEMPLOYMENT INSURANCE 5.71 6.46 6.02 11.00 11.00 0.00 0.00% 534-3425-51040 WORKERS' COMPENSATION 382.23 247.73 106.00 162.00 219.00 57.00 35.19% 534-3425-51050 LIFE INSURANCE 5.48 11.97 6.35 7.00 7.00 0.00 0.00% 534-3425-51060 DENTAL INSURANCE 20.63 27.87 22.92 23.00 23.00 0.00 0.00% 534-3425-51070 MEDICARE TAX 21.81 33.01 23.00 19.00 24.00 5.00 26.32% 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 14.53 15.00 15.00 0.00 0.00% 534-3425-60080 UTILITIES 5,067.27 5,745.38 5,882.17 6,217.00 6,740.00 523.00 8.41%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
534-3425-61010 PROFESSIONAL SERVICES 1,128.24 156.19 620.85 556.00 556.00 0.00 0.00% 534-3425-61050 TEMPORARY EMPLOYEE SERVICES 1,056.18 682.76 1,082.73 750.00 750.00 0.00 0.00% 534-3425-64040 MISCELLANEOUS 1,478.29 1,403.95 1,601.97 3,264.00 3,515.00 251.00 7.69% 534-3425-66000 TRANSFER OUT 2,045.00 2,045.00 1,358.25 1,811.00 1,955.00 144.00 7.95% Total Department: 3425 - FONTANA RANCH SOUTH: 13,090.22 13,106.52 12,867.42 15,084.00 16,233.00 1,149.00 7.62% Total Expense: 13,090.22 13,106.52 12,867.42 15,084.00 16,233.00 1,149.00 7.62% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 5,809.42 6,654.45 -789.94 6,034.00 6,042.00 8.00 0.13% Fund: 535 - RHAPSODY I - LLD
Revenue
Department: 3430 - RHAPSODY 1
535-3430-41030 DIRECT ASSESSMENTS 6,753.20 6,753.20 3,569.00 6,794.00 6,794.00 0.00 0.00% Total Department: 3430 - RHAPSODY 1: 6,753.20 6,753.20 3,569.00 6,794.00 6,794.00 0.00 0.00% Total Revenue: 6,753.20 6,753.20 3,569.00 6,794.00 6,794.00 0.00 0.00% Expense
Department: 3430 - RHAPSODY 1
535-3430-50010 SALARIES-REGULAR 2,085.35 2,556.07 1,899.20 2,012.00 2,417.00 405.00 20.13% 535-3430-50030 OVERTIME 88.55 101.44 90.88 90.00 90.00 0.00 0.00% 535-3430-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 222.36 276.11 212.36 235.00 248.00 13.00 5.53% 535-3430-51020 MEDICAL INSURANCE 301.24 463.62 442.61 459.00 522.00 63.00 13.73% 535-3430-51030 UNEMPLOYMENT INSURANCE 6.82 6.16 7.25 14.00 14.00 0.00 0.00% 535-3430-51040 WORKERS' COMPENSATION 225.51 289.09 132.00 201.00 272.00 71.00 35.32% 535-3430-51050 LIFE INSURANCE 7.18 12.45 8.34 9.00 9.00 0.00 0.00% 535-3430-51060 DENTAL INSURANCE 24.76 29.21 28.06 28.00 28.00 0.00 0.00% 535-3430-51070 MEDICARE TAX 31.09 38.10 28.67 24.00 30.00 6.00 25.00% 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 17.98 19.00 19.00 0.00 0.00% 535-3430-60080 UTILITIES 1,975.41 2,041.71 2,106.38 2,163.00 2,424.00 261.00 12.07% 535-3430-61010 PROFESSIONAL SERVICES 1,175.52 162.65 623.85 579.00 579.00 0.00 0.00% 535-3430-61050 TEMPORARY EMPLOYEE SERVICES 1,056.18 682.76 1,082.73 883.00 883.00 0.00 0.00% 535-3430-64040 MISCELLANEOUS 762.22 1,185.82 830.41 2,722.00 2,264.00 -458.00 -16.83% 535-3430-66000 TRANSFER OUT 1,334.00 1,334.00 944.25 1,259.00 1,311.00 52.00 4.13% Total Department: 3430 - RHAPSODY 1: 9,317.35 9,203.31 8,455.12 10,698.00 11,111.00 413.00 3.86% Total Expense: 9,317.35 9,203.31 8,455.12 10,698.00 11,111.00 413.00 3.86% Total Fund: 535 - RHAPSODY I - LLD: -2,564.15 -2,450.11 -4,886.12 -3,904.00 -4,317.00 -413.00 10.58%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 536 - RHAPSODY 2- LLD
Revenue
Department: 3435 - RHAPSODY 2
536-3435-41030 DIRECT ASSESSMENTS 15,594.20 15,324.70 8,717.31 16,328.00 16,328.00 0.00 0.00% Total Department: 3435 - RHAPSODY 2: 15,594.20 15,324.70 8,717.31 16,328.00 16,328.00 0.00 0.00% Total Revenue: 15,594.20 15,324.70 8,717.31 16,328.00 16,328.00 0.00 0.00% Expense
Department: 3435 - RHAPSODY 2
536-3435-50010 SALARIES-REGULAR 2,085.35 2,556.07 1,813.75 1,914.00 2,042.00 128.00 6.69% 536-3435-50030 OVERTIME 88.55 101.44 87.60 85.00 85.00 0.00 0.00% 536-3435-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 222.36 276.11 202.73 224.00 236.00 12.00 5.36% 536-3435-51020 MEDICAL INSURANCE 301.24 463.62 426.30 437.00 496.00 59.00 13.50% 536-3435-51030 UNEMPLOYMENT INSURANCE 6.82 6.16 6.88 14.00 14.00 0.00 0.00% 536-3435-51040 WORKERS' COMPENSATION 225.51 130.81 124.00 191.00 259.00 68.00 35.60% 536-3435-51050 LIFE INSURANCE 7.18 12.45 8.06 9.00 9.00 0.00 0.00% 536-3435-51060 DENTAL INSURANCE 24.76 29.21 27.12 27.00 27.00 0.00 0.00% 536-3435-51070 MEDICARE TAX 31.09 38.10 27.22 23.00 29.00 6.00 26.09% 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 17.34 18.00 18.00 0.00 0.00% 536-3435-60080 UTILITIES 2,366.85 2,350.82 2,144.64 2,494.00 2,480.00 -14.00 -0.56% 536-3435-61010 PROFESSIONAL SERVICES 1,134.69 157.03 643.85 559.00 559.00 0.00 0.00% 536-3435-61050 TEMPORARY EMPLOYEE SERVICES 1,056.18 682.76 1,082.73 700.00 700.00 0.00 0.00% 536-3435-64040 MISCELLANEOUS 615.00 621.76 594.76 2,387.00 2,407.00 20.00 0.84% 536-3435-66000 TRANSFER OUT 1,288.00 1,288.00 909.00 1,212.00 1,252.00 40.00 3.30% Total Department: 3435 - RHAPSODY 2: 9,474.74 8,738.46 8,116.13 10,295.00 10,614.00 319.00 3.10% Total Expense: 9,474.74 8,738.46 8,116.13 10,295.00 10,614.00 319.00 3.10% Total Fund: 536 - RHAPSODY 2- LLD: 6,119.46 6,586.24 601.18 6,033.00 5,714.00 -319.00 -5.29% Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue
Department: 3440 - SANTA FE ESTATES 1
537-3440-41030 DIRECT ASSESSMENTS 7,158.00 7,224.00 3,828.00 7,260.00 7,260.00 0.00 0.00% Total Department: 3440 - SANTA FE ESTATES 1: 7,158.00 7,224.00 3,828.00 7,260.00 7,260.00 0.00 0.00% Total Revenue: 7,158.00 7,224.00 3,828.00 7,260.00 7,260.00 0.00 0.00% Expense
Department: 3440 - SANTA FE ESTATES 1
537-3440-50010 SALARIES-REGULAR 5,230.51 7,520.21 5,604.79 6,052.00 6,456.00 404.00 6.68% 537-3440-50030 OVERTIME 119.35 345.51 320.77 270.00 270.00 0.00 0.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
537-3440-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 445.20 566.57 631.16 707.00 746.00 39.00 5.52% 537-3440-51020 MEDICAL INSURANCE 707.20 1,063.58 1,302.13 1,381.00 1,570.00 189.00 13.69% 537-3440-51030 UNEMPLOYMENT INSURANCE 19.90 22.59 22.08 43.00 43.00 0.00 0.00% 537-3440-51040 WORKERS' COMPENSATION 1,331.25 1,525.38 397.00 605.00 818.00 213.00 35.21% 537-3440-51050 LIFE INSURANCE 19.48 42.42 25.35 27.00 27.00 0.00 0.00% 537-3440-51060 DENTAL INSURANCE 71.61 95.99 84.05 85.00 85.00 0.00 0.00% 537-3440-51070 MEDICARE TAX 77.79 113.66 85.39 75.00 93.00 18.00 24.00% 537-3440-51075 EMPLOYMENT TRAINING TAX (ETT) 1.15 1.11 0.59 1.00 1.00 0.00 0.00% 537-3440-51080 DEFERRED COMPENSATION 48.46 81.27 54.94 58.00 58.00 0.00 0.00% 537-3440-60080 UTILITIES 7,043.75 6,774.13 7,311.12 7,191.00 8,383.00 1,192.00 16.58% 537-3440-61010 PROFESSIONAL SERVICES 1,126.82 155.91 619.85 555.00 555.00 0.00 0.00% 537-3440-61050 TEMPORARY EMPLOYEE SERVICES 6,319.20 3,756.20 4,691.90 4,500.00 4,500.00 0.00 0.00% 537-3440-64040 MISCELLANEOUS 1,224.95 1,686.64 1,427.28 4,511.00 2,612.00 -1,899.00 -42.10% 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
FINAL Transfer Out No charge while district is in the red Total Department: 3440 - SANTA FE ESTATES 1: 24,287.62 24,252.17 22,578.40 26,061.00 26,217.00 156.00 0.60% Total Expense: 24,287.62 24,252.17 22,578.40 26,061.00 26,217.00 156.00 0.60% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -17,129.62 -17,028.17 -18,750.40 -18,801.00 -18,957.00 -156.00 0.83% Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue
Department: 3445 - SANTA FE ESTATES 2
538-3445-41030 DIRECT ASSESSMENTS 6,614.18 6,614.18 3,520.26 6,649.00 6,649.00 0.00 0.00% Total Department: 3445 - SANTA FE ESTATES 2: 6,614.18 6,614.18 3,520.26 6,649.00 6,649.00 0.00 0.00% Total Revenue: 6,614.18 6,614.18 3,520.26 6,649.00 6,649.00 0.00 0.00% Expense
Department: 3445 - SANTA FE ESTATES 2
538-3445-50010 SALARIES-REGULAR 5,230.51 7,520.21 5,230.86 5,641.00 6,018.00 377.00 6.68% 538-3445-50030 OVERTIME 119.35 345.51 306.88 251.00 251.00 0.00 0.00% 538-3445-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 445.20 566.57 588.65 659.00 695.00 36.00 5.46% 538-3445-51020 MEDICAL INSURANCE 707.20 1,063.58 1,217.78 1,287.00 1,463.00 176.00 13.68% 538-3445-51030 UNEMPLOYMENT INSURANCE 19.90 22.59 20.70 40.00 40.00 0.00 0.00% 538-3445-51040 WORKERS' COMPENSATION 1,331.25 863.16 371.00 564.00 763.00 199.00 35.28% 538-3445-51050 LIFE INSURANCE 19.48 42.42 23.72 25.00 25.00 0.00 0.00% 538-3445-51060 DENTAL INSURANCE 71.61 95.99 78.73 79.00 79.00 0.00 0.00% 538-3445-51070 MEDICARE TAX 77.79 113.66 79.79 71.00 86.00 15.00 21.13%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
538-3445-51075 EMPLOYMENT TRAINING TAX (ETT) 1.15 1.11 0.55 1.00 1.00 0.00 0.00% 538-3445-51080 DEFERRED COMPENSATION 48.46 81.27 51.52 54.00 54.00 0.00 0.00% 538-3445-60080 UTILITIES 655.44 655.44 600.82 695.00 695.00 0.00 0.00% 538-3445-61010 PROFESSIONAL SERVICES 1,118.21 154.79 615.85 551.00 551.00 0.00 0.00% 538-3445-61050 TEMPORARY EMPLOYEE SERVICES 6,319.20 4,005.52 6,045.35 3,500.00 3,500.00 0.00 0.00% 538-3445-64040 MISCELLANEOUS 1,165.01 1,363.05 1,248.19 5,383.00 4,986.00 -397.00 -7.38% 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
FINAL Transfer Out No charge while district is in the red Total Department: 3445 - SANTA FE ESTATES 2: 18,829.76 18,394.87 16,480.39 18,801.00 19,207.00 406.00 2.16% Total Expense: 18,829.76 18,394.87 16,480.39 18,801.00 19,207.00 406.00 2.16% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -12,215.58 -11,780.69 -12,960.13 -12,152.00 -12,558.00 -406.00 3.34% Fund: 539 - STARN ESTATES - LLD
Revenue
Department: 3450 - STARN ESTATES
539-3450-41030 DIRECT ASSESSMENTS 7,648.82 7,673.82 4,293.98 7,689.00 7,689.00 0.00 0.00% Total Department: 3450 - STARN ESTATES: 7,648.82 7,673.82 4,293.98 7,689.00 7,689.00 0.00 0.00% Total Revenue: 7,648.82 7,673.82 4,293.98 7,689.00 7,689.00 0.00 0.00% Expense
Department: 3450 - STARN ESTATES
539-3450-50010 SALARIES-REGULAR 2,145.47 2,584.78 1,910.14 2,038.00 2,174.00 136.00 6.67% 539-3450-50030 OVERTIME 88.55 101.44 91.85 91.00 91.00 0.00 0.00% 539-3450-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 226.53 278.69 214.43 238.00 251.00 13.00 5.46% 539-3450-51020 MEDICAL INSURANCE 309.08 468.89 445.16 465.00 529.00 64.00 13.76% 539-3450-51030 UNEMPLOYMENT INSURANCE 6.93 6.16 7.31 14.00 14.00 0.00 0.00% 539-3450-51040 WORKERS' COMPENSATION 225.51 292.98 135.00 204.00 276.00 72.00 35.29% 539-3450-51050 LIFE INSURANCE 7.32 12.52 8.44 9.00 9.00 0.00 0.00% 539-3450-51060 DENTAL INSURANCE 25.68 29.77 28.14 29.00 29.00 0.00 0.00% 539-3450-51070 MEDICARE TAX 31.93 38.58 29.02 25.00 31.00 6.00 24.00% 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 18.23 19.00 19.00 0.00 0.00% 539-3450-60080 UTILITIES 2,097.22 2,097.22 1,927.24 2,218.00 2,227.00 9.00 0.41% 539-3450-61010 PROFESSIONAL SERVICES 1,171.21 162.09 641.85 577.00 577.00 0.00 0.00% 539-3450-61050 TEMPORARY EMPLOYEE SERVICES 1,056.63 682.84 1,082.73 750.00 750.00 0.00 0.00% 539-3450-64040 MISCELLANEOUS 1,672.71 1,162.30 800.38 3,050.00 2,616.00 -434.00 -14.23%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
539-3450-66000 TRANSFER OUT 1,311.00 1,311.00 975.75 1,301.00 1,282.00 -19.00 -1.46% Total Department: 3450 - STARN ESTATES: 10,397.21 9,253.54 8,315.82 11,029.00 10,876.00 -153.00 -1.39% Total Expense: 10,397.21 9,253.54 8,315.82 11,029.00 10,876.00 -153.00 -1.39% Total Fund: 539 - STARN ESTATES - LLD: -2,748.39 -1,579.72 -4,021.84 -3,340.00 -3,187.00 153.00 -4.58% Fund: 540 - STERLING GLEN 3 - LLD
Revenue
Department: 3455 - STERLING GLEN 3
540-3455-41030 DIRECT ASSESSMENTS 25,972.45 29,369.57 15,894.75 30,717.00 30,717.00 0.00 0.00% Total Department: 3455 - STERLING GLEN 3: 25,972.45 29,369.57 15,894.75 30,717.00 30,717.00 0.00 0.00% Total Revenue: 25,972.45 29,369.57 15,894.75 30,717.00 30,717.00 0.00 0.00% Expense
Department: 3455 - STERLING GLEN 3
540-3455-50010 SALARIES-REGULAR 8,866.49 10,911.95 8,055.36 8,592.00 9,167.00 575.00 6.69% 540-3455-50030 OVERTIME 378.30 435.67 387.22 383.00 383.00 0.00 0.00% 540-3455-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 942.98 1,182.56 903.88 1,004.00 1,059.00 55.00 5.48% 540-3455-51020 MEDICAL INSURANCE 1,282.52 1,979.53 1,874.43 1,960.00 2,229.00 269.00 13.72% 540-3455-51030 UNEMPLOYMENT INSURANCE 29.52 26.48 30.89 61.00 61.00 0.00 0.00% 540-3455-51040 WORKERS' COMPENSATION 967.29 1,233.49 563.00 859.00 1,162.00 303.00 35.27% 540-3455-51050 LIFE INSURANCE 31.11 54.10 35.87 39.00 39.00 0.00 0.00% 540-3455-51060 DENTAL INSURANCE 105.91 125.95 120.58 120.00 120.00 0.00 0.00% 540-3455-51070 MEDICARE TAX 134.33 163.83 122.34 107.00 132.00 25.00 23.36% 540-3455-51075 EMPLOYMENT TRAINING TAX (ETT) 1.71 1.34 0.81 1.00 1.00 0.00 0.00% 540-3455-51080 DEFERRED COMPENSATION 87.57 104.35 78.71 82.00 82.00 0.00 0.00% 540-3455-60080 UTILITIES 4,948.72 5,631.61 5,625.12 5,525.00 6,624.00 1,099.00 19.89% 540-3455-61010 PROFESSIONAL SERVICES 1,172.49 162.20 642.85 577.00 577.00 0.00 0.00% 540-3455-61050 TEMPORARY EMPLOYEE SERVICES 3,150.76 2,007.04 3,067.74 2,000.00 2,000.00 0.00 0.00% 540-3455-64040 MISCELLANEOUS 1,296.46 1,666.85 2,372.38 12,053.00 5,670.00 -6,383.00 -52.96% 540-3455-66000 TRANSFER OUT 3,587.00 3,587.00 3,509.25 4,679.00 4,100.00 -579.00 -12.37% 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: 26,983.16 32,419.70 27,390.43 38,042.00 33,406.00 -4,636.00 -12.19% Total Expense: 26,983.16 32,419.70 27,390.43 38,042.00 33,406.00 -4,636.00 -12.19% Total Fund: 540 - STERLING GLEN 3 - LLD: -1,010.71 -3,050.13 -11,495.68 -7,325.00 -2,689.00 4,636.00 -63.29%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 541 - SUNGLOW - LLD
Revenue
Department: 3460 - SUNGLOW
541-3460-41030 DIRECT ASSESSMENTS 9,635.56 9,447.84 5,052.10 9,679.00 9,679.00 0.00 0.00% Total Department: 3460 - SUNGLOW: 9,635.56 9,447.84 5,052.10 9,679.00 9,679.00 0.00 0.00% Total Revenue: 9,635.56 9,447.84 5,052.10 9,679.00 9,679.00 0.00 0.00% Expense
Department: 3460 - SUNGLOW
541-3460-50010 SALARIES-REGULAR 5,169.86 6,333.55 4,653.00 4,989.00 5,323.00 334.00 6.69% 541-3460-50030 OVERTIME 219.07 252.47 224.21 222.00 222.00 0.00 0.00% 541-3460-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 549.93 685.54 522.88 583.00 615.00 32.00 5.49% 541-3460-51020 MEDICAL INSURANCE 746.58 1,148.92 1,076.86 1,138.00 1,294.00 156.00 13.71% 541-3460-51030 UNEMPLOYMENT INSURANCE 17.10 15.26 17.83 35.00 35.00 0.00 0.00% 541-3460-51040 WORKERS' COMPENSATION 561.87 717.58 328.00 499.00 675.00 176.00 35.27% 541-3460-51050 LIFE INSURANCE 18.17 31.20 20.44 23.00 23.00 0.00 0.00% 541-3460-51060 DENTAL INSURANCE 61.67 72.56 68.87 70.00 70.00 0.00 0.00% 541-3460-51070 MEDICARE TAX 77.58 95.74 71.19 62.00 76.00 14.00 22.58% 541-3460-51075 EMPLOYMENT TRAINING TAX (ETT) 1.01 0.70 0.46 1.00 1.00 0.00 0.00% 541-3460-51080 DEFERRED COMPENSATION 51.22 60.47 45.66 47.00 47.00 0.00 0.00% 541-3460-60080 UTILITIES 1,539.36 1,539.36 1,411.08 1,632.00 1,632.00 0.00 0.00% 541-3460-61010 PROFESSIONAL SERVICES 1,199.15 166.02 655.85 591.00 591.00 0.00 0.00% 541-3460-61050 TEMPORARY EMPLOYEE SERVICES 2,631.61 1,636.40 2,345.98 1,700.00 1,700.00 0.00 0.00% 541-3460-64040 MISCELLANEOUS 1,298.71 567.58 1,515.87 4,242.00 3,098.00 -1,144.00 -26.97% 541-3460-66000 TRANSFER OUT 1,796.00 1,796.00 1,628.25 2,171.00 2,109.00 -62.00 -2.86% Total Department: 3460 - SUNGLOW: 15,938.89 15,119.35 14,586.43 18,005.00 17,511.00 -494.00 -2.74% Total Expense: 15,938.89 15,119.35 14,586.43 18,005.00 17,511.00 -494.00 -2.74% Total Fund: 541 - SUNGLOW - LLD: -6,303.33 -5,671.51 -9,534.33 -8,326.00 -7,832.00 494.00 -5.93% Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue
Department: 3465 - WALNUT HAVEN 3
542-3465-41030 DIRECT ASSESSMENTS 5,926.00 5,842.60 3,035.20 5,962.00 5,962.00 0.00 0.00% Total Department: 3465 - WALNUT HAVEN 3: 5,926.00 5,842.60 3,035.20 5,962.00 5,962.00 0.00 0.00% Total Revenue: 5,926.00 5,842.60 3,035.20 5,962.00 5,962.00 0.00 0.00% Expense
Department: 3465 - WALNUT HAVEN 3
542-3465-50010 SALARIES-REGULAR 1,767.21 2,818.02 1,947.26 2,100.00 2,240.00 140.00 6.67% 542-3465-50030 OVERTIME 42.24 125.98 113.08 94.00 94.00 0.00 0.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
542-3465-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 159.12 204.53 219.04 245.00 259.00 14.00 5.71% 542-3465-51020 MEDICAL INSURANCE 254.20 382.40 453.59 479.00 545.00 66.00 13.78% 542-3465-51030 UNEMPLOYMENT INSURANCE 7.14 8.10 7.69 15.00 15.00 0.00 0.00% 542-3465-51040 WORKERS' COMPENSATION 477.77 309.97 137.00 210.00 284.00 74.00 35.24% 542-3465-51050 LIFE INSURANCE 6.90 15.12 8.68 9.00 9.00 0.00 0.00% 542-3465-51060 DENTAL INSURANCE 25.69 34.55 28.77 29.00 29.00 0.00 0.00% 542-3465-51070 MEDICARE TAX 27.96 40.39 30.08 25.00 31.00 6.00 24.00% 542-3465-51075 EMPLOYMENT TRAINING TAX (ETT) 0.37 0.35 0.19 1.00 1.00 0.00 0.00% 542-3465-51080 DEFERRED COMPENSATION 17.31 29.28 19.09 20.00 20.00 0.00 0.00% 542-3465-60080 UTILITIES 1,544.40 1,544.40 1,415.70 1,637.00 1,637.00 0.00 0.00% 542-3465-61010 PROFESSIONAL SERVICES 1,126.82 155.91 619.85 555.00 555.00 0.00 0.00% 542-3465-61050 TEMPORARY EMPLOYEE SERVICES 2,103.33 1,311.62 1,894.77 1,500.00 1,500.00 0.00 0.00% 542-3465-64040 MISCELLANEOUS 940.16 1,056.23 873.18 2,509.00 2,178.00 -331.00 -13.19% Total Department: 3465 - WALNUT HAVEN 3: 8,500.62 8,036.85 7,767.97 9,428.00 9,397.00 -31.00 -0.33% Total Expense: 8,500.62 8,036.85 7,767.97 9,428.00 9,397.00 -31.00 -0.33% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -2,574.62 -2,194.25 -4,732.77 -3,466.00 -3,435.00 31.00 -0.89% Fund: 543 - EUCLID SOUTH LLD
Revenue
Department: 3470 - EUCLID SOUTH
543-3470-41030 DIRECT ASSESSMENTS 19,838.72 19,694.68 10,205.79 20,412.00 20,412.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 19,838.72 19,694.68 10,205.79 20,412.00 20,412.00 0.00 0.00% Total Revenue: 19,838.72 19,694.68 10,205.79 20,412.00 20,412.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
543-3470-50010 SALARIES-REGULAR 4,133.40 5,066.46 3,689.35 3,960.00 4,225.00 265.00 6.69% 543-3470-50030 OVERTIME 175.57 201.43 178.09 176.00 176.00 0.00 0.00% 543-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 439.48 548.55 414.72 463.00 488.00 25.00 5.40% 543-3470-51020 MEDICAL INSURANCE 597.01 918.53 852.28 903.00 1,027.00 124.00 13.73% 543-3470-51030 UNEMPLOYMENT INSURANCE 13.67 12.21 14.18 28.00 28.00 0.00 0.00% 543-3470-51040 WORKERS' COMPENSATION 309.36 525.64 259.00 396.00 536.00 140.00 35.35% 543-3470-51050 LIFE INSURANCE 14.39 24.79 16.43 18.00 18.00 0.00 0.00% 543-3470-51060 DENTAL INSURANCE 49.21 58.41 54.63 55.00 55.00 0.00 0.00% 543-3470-51070 MEDICARE TAX 62.76 76.05 55.87 49.00 60.00 11.00 22.45% 543-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.72 0.58 0.40 1.00 1.00 0.00 0.00% 543-3470-51080 DEFERRED COMPENSATION 41.36 47.85 35.60 38.00 38.00 0.00 0.00% 543-3470-60080 UTILITIES 412.06 446.21 519.91 446.00 601.00 155.00 34.75% 543-3470-61010 PROFESSIONAL SERVICES 1,154.73 159.84 633.85 569.00 569.00 0.00 0.00% 543-3470-64040 MISCELLANEOUS 2,139.22 1,506.62 3,826.32 4,236.00 5,745.00 1,509.00 35.62%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
543-3470-66000 TRANSFER OUT 2,287.00 2,287.00 1,149.00 1,532.00 1,851.00 319.00 20.82% 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: 11,829.94 15,025.92 11,699.63 12,870.00 15,418.00 2,548.00 19.80% Total Expense: 11,829.94 15,025.92 11,699.63 12,870.00 15,418.00 2,548.00 19.80% Total Fund: 543 - EUCLID SOUTH LLD: 8,008.78 4,668.76 -1,493.84 7,542.00 4,994.00 -2,548.00 -33.78% Fund: 544 - EUCLID NORTH LLD
Revenue
Department: 3475 - EUCLID NORTH
544-3475-41030 DIRECT ASSESSMENTS 15,831.20 16,155.00 8,478.75 16,625.00 16,625.00 0.00 0.00% Total Department: 3475 - EUCLID NORTH: 15,831.20 16,155.00 8,478.75 16,625.00 16,625.00 0.00 0.00% Total Revenue: 15,831.20 16,155.00 8,478.75 16,625.00 16,625.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
544-3470-50010 SALARIES-REGULAR 2,861.23 3,535.27 2,618.51 2,807.00 2,995.00 188.00 6.70% 544-3470-50030 OVERTIME 119.60 140.22 127.87 125.00 125.00 0.00 0.00% 544-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 303.65 381.23 294.24 328.00 346.00 18.00 5.49% 544-3470-51020 MEDICAL INSURANCE 411.66 636.77 607.61 640.00 728.00 88.00 13.75% 544-3470-51030 UNEMPLOYMENT INSURANCE 9.50 8.58 10.04 20.00 20.00 0.00 0.00% 544-3470-51040 WORKERS' COMPENSATION 449.12 443.49 186.00 281.00 380.00 99.00 35.23% 544-3470-51050 LIFE INSURANCE 9.69 17.01 11.60 13.00 13.00 0.00 0.00% 544-3470-51060 DENTAL INSURANCE 34.04 40.41 38.82 39.00 39.00 0.00 0.00% 544-3470-51070 MEDICARE TAX 43.22 52.84 39.22 34.00 42.00 8.00 23.53% 544-3470-51075 EMPLOYMENT TRAINIG TAX (ETT) 0.45 0.37 0.21 1.00 1.00 0.00 0.00% 544-3470-51080 DEFERRED COMPENSATION 28.09 33.36 25.14 27.00 27.00 0.00 0.00% 544-3470-60080 UTILITIES 825.45 835.49 795.79 862.00 910.00 48.00 5.57% 544-3470-61010 PROFESSIONAL SERVICES 777.02 154.51 614.85 550.00 550.00 0.00 0.00% 544-3470-64040 MISCELLANEOUS 2,006.68 1,206.62 3,150.08 3,394.00 4,940.00 1,546.00 45.55% 544-3470-66000 TRANSFER OUT 1,575.00 1,575.00 914.25 1,219.00 1,504.00 285.00 23.38% Total Department: 3470 - EUCLID SOUTH: 9,454.40 9,061.17 9,434.23 10,340.00 12,620.00 2,280.00 22.05% Total Expense: 9,454.40 9,061.17 9,434.23 10,340.00 12,620.00 2,280.00 22.05% Total Fund: 544 - EUCLID NORTH LLD: 6,376.80 7,093.83 -955.48 6,285.00 4,005.00 -2,280.00 -36.28%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue
Department: 3505 - CENTRAL HUGHSON 2
550-3505-41030 DIRECT ASSESSMENTS 8,088.46 7,865.32 5,374.42 8,252.00 8,252.00 0.00 0.00% Total Department: 3505 - CENTRAL HUGHSON 2: 8,088.46 7,865.32 5,374.42 8,252.00 8,252.00 0.00 0.00% Total Revenue: 8,088.46 7,865.32 5,374.42 8,252.00 8,252.00 0.00 0.00% Expense
Department: 3505 - CENTRAL HUGHSON 2
550-3505-50010 SALARIES-REGULAR 5,091.31 6,505.98 6,016.12 6,291.00 6,771.00 480.00 7.63% 550-3505-50030 OVERTIME 192.15 244.01 248.28 140.00 140.00 0.00 0.00% 550-3505-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 497.65 631.42 599.35 651.00 693.00 42.00 6.45% 550-3505-51020 MEDICAL INSURANCE 771.67 1,193.01 1,276.55 1,341.00 1,521.00 180.00 13.42% 550-3505-51030 UNEMPLOYMENT INSURANCE 16.06 15.48 23.15 46.00 46.00 0.00 0.00% 550-3505-51040 WORKERS' COMPENSATION 703.37 753.88 437.00 664.00 888.00 224.00 33.73% 550-3505-51050 LIFE INSURANCE 18.39 31.88 26.89 29.00 29.00 0.00 0.00% 550-3505-51060 DENTAL INSURANCE 70.33 88.18 91.19 89.00 89.00 0.00 0.00% 550-3505-51070 MEDICARE TAX 75.91 98.52 90.42 74.00 97.00 23.00 31.08% 550-3505-51075 EMPLOYMENT TRAINING TAX (ETT) 0.87 0.70 0.58 1.00 1.00 0.00 0.00% 550-3505-51080 DEFERRED COMPENSATION 47.64 60.45 58.95 62.00 62.00 0.00 0.00% 550-3505-61010 PROFESSIONAL SERVICES 1,449.82 200.86 780.85 715.00 715.00 0.00 0.00% 550-3505-64040 MISCELLANEOUS 2,980.34 1,426.69 1,880.40 7,758.00 4,117.00 -3,641.00 -46.93% 550-3505-66000 TRANSFER OUT 2,434.00 2,434.00 1,830.00 2,440.00 6,560.00 4,120.00 168.85% Total Department: 3505 - CENTRAL HUGHSON 2: 14,349.51 13,685.06 13,359.73 20,301.00 21,729.00 1,428.00 7.03% Total Expense: 14,349.51 13,685.06 13,359.73 20,301.00 21,729.00 1,428.00 7.03% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: -6,261.05 -5,819.74 -7,985.31 -12,049.00 -13,477.00 -1,428.00 11.85% Fund: 551 - FEATHERS GLEN - BAD
Revenue
Department: 3510 - FEATHERS GLEN
551-3510-41030 DIRECT ASSESSMENTS 13,118.48 15,112.64 8,147.04 15,553.00 16,897.00 1,344.00 8.64% Total Department: 3510 - FEATHERS GLEN: 13,118.48 15,112.64 8,147.04 15,553.00 16,897.00 1,344.00 8.64% Total Revenue: 13,118.48 15,112.64 8,147.04 15,553.00 16,897.00 1,344.00 8.64% Expense
Department: 3510 - FEATHERS GLEN
551-3510-50010 SALARIES-REGULAR 5,558.97 7,101.34 7,306.88 7,630.00 8,212.00 582.00 7.63% 551-3510-50030 OVERTIME 210.69 266.00 295.25 170.00 170.00 0.00 0.00% 551-3510-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 543.51 689.29 727.73 790.00 841.00 51.00 6.46% 551-3510-51020 MEDICAL INSURANCE 842.68 1,302.79 1,549.94 1,627.00 1,845.00 218.00 13.40%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
551-3510-51030 UNEMPLOYMENT INSURANCE 17.56 16.91 28.15 56.00 56.00 0.00 0.00% 551-3510-51040 WORKERS' COMPENSATION 769.76 823.70 530.00 805.00 1,077.00 272.00 33.79% 551-3510-51050 LIFE INSURANCE 19.92 35.15 32.53 35.00 35.00 0.00 0.00% 551-3510-51060 DENTAL INSURANCE 76.41 95.87 110.63 108.00 108.00 0.00 0.00% 551-3510-51070 MEDICARE TAX 83.60 106.68 109.97 90.00 118.00 28.00 31.11% 551-3510-51075 EMPLOYMENT TRAINING TAX (ETT) 0.95 0.76 0.81 1.00 1.00 0.00 0.00% 551-3510-51080 DEFERRED COMPENSATION 52.03 66.07 70.96 75.00 75.00 0.00 0.00% 551-3510-61010 PROFESSIONAL SERVICES 1,100.32 152.26 606.85 542.00 542.00 0.00 0.00% 551-3510-61050 TEMPORARY EMPLOYEE SERVICES 3,839.94 2,455.33 3,789.61 2,500.00 2,500.00 0.00 0.00% 551-3510-64040 MISCELLANEOUS -10.70 750.00 1,800.00 4,123.00 5,443.00 1,320.00 32.02% 551-3510-66000 TRANSFER OUT 1,369.00 1,369.00 1,026.75 1,369.00 1,726.00 357.00 26.08% Total Department: 3510 - FEATHERS GLEN: 14,474.64 15,231.15 17,986.06 19,921.00 22,749.00 2,828.00 14.20% Total Expense: 14,474.64 15,231.15 17,986.06 19,921.00 22,749.00 2,828.00 14.20% Total Fund: 551 - FEATHERS GLEN - BAD: -1,356.16 -118.51 -9,839.02 -4,368.00 -5,852.00 -1,484.00 33.97% Fund: 552 - FONTANA RANCH NORTH BAD
Revenue
Department: 3515 - FONTANA RANCH NORTH
552-3515-41030 DIRECT ASSESSMENTS 24,393.60 24,665.12 13,304.48 24,708.00 24,708.00 0.00 0.00% Total Department: 3515 - FONTANA RANCH NORTH: 24,393.60 24,665.12 13,304.48 24,708.00 24,708.00 0.00 0.00% Total Revenue: 24,393.60 24,665.12 13,304.48 24,708.00 24,708.00 0.00 0.00% Expense
Department: 3515 - FONTANA RANCH NORTH
552-3515-50010 SALARIES-REGULAR 5,539.02 7,674.14 7,002.29 7,299.00 7,855.00 556.00 7.62% 552-3515-50030 OVERTIME 209.75 264.80 285.19 163.00 163.00 0.00 0.00% 552-3515-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 541.69 686.27 697.79 756.00 804.00 48.00 6.35% 552-3515-51020 MEDICAL INSURANCE 839.02 1,296.62 1,484.09 1,556.00 1,765.00 209.00 13.43% 552-3515-51030 UNEMPLOYMENT INSURANCE 17.54 16.82 26.92 54.00 54.00 0.00 0.00% 552-3515-51040 WORKERS' COMPENSATION 765.17 820.24 505.00 770.00 1,030.00 260.00 33.77% 552-3515-51050 LIFE INSURANCE 19.79 35.01 31.24 34.00 34.00 0.00 0.00% 552-3515-51060 DENTAL INSURANCE 76.28 95.59 105.75 103.00 103.00 0.00 0.00% 552-3515-51070 MEDICARE TAX 83.47 106.20 105.34 86.00 113.00 27.00 31.40% 552-3515-51075 EMPLOYMENT TRAINING TAX (ETT) 0.95 0.76 0.74 1.00 1.00 0.00 0.00% 552-3515-51080 DEFERRED COMPENSATION 51.91 65.91 68.36 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 1,199.15 166.02 655.85 591.00 591.00 0.00 0.00% 552-3515-61050 TEMPORARY EMPLOYEE SERVICES 1,441.09 925.44 1,443.73 1,204.00 1,204.00 0.00 0.00% 552-3515-64040 MISCELLANEOUS 166.27 200.00 1,068.56 3,618.00 3,314.00 -304.00 -8.40%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
552-3515-66000 TRANSFER OUT 2,602.00 2,602.00 1,951.50 2,602.00 3,661.00 1,059.00 40.70% Total Department: 3515 - FONTANA RANCH NORTH: 13,553.10 14,955.82 15,432.35 26,182.00 28,037.00 1,855.00 7.09% Total Expense: 13,553.10 14,955.82 15,432.35 26,182.00 28,037.00 1,855.00 7.09% Total Fund: 552 - FONTANA RANCH NORTH BAD: 10,840.50 9,709.30 -2,127.87 -1,474.00 -3,329.00 -1,855.00 125.85% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue
Department: 3520 - FONTANA RANCH SOUTH
553-3520-41030 DIRECT ASSESSMENTS 16,695.48 17,455.53 10,671.49 18,659.00 19,681.00 1,022.00 5.48% Total Department: 3520 - FONTANA RANCH SOUTH: 16,695.48 17,455.53 10,671.49 18,659.00 19,681.00 1,022.00 5.48% Total Revenue: 16,695.48 17,455.53 10,671.49 18,659.00 19,681.00 1,022.00 5.48% Expense
Department: 3520 - FONTANA RANCH SOUTH
553-3520-50010 SALARIES-REGULAR 6,088.37 7,779.45 7,220.39 7,522.00 8,096.00 574.00 7.63% 553-3520-50030 OVERTIME 230.00 291.74 297.94 168.00 168.00 0.00 0.00% 553-3520-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 596.19 754.62 719.05 779.00 829.00 50.00 6.42% 553-3520-51020 MEDICAL INSURANCE 922.47 1,425.86 1,529.88 1,604.00 1,819.00 215.00 13.40% 553-3520-51030 UNEMPLOYMENT INSURANCE 19.29 18.50 27.88 55.00 55.00 0.00 0.00% 553-3520-51040 WORKERS' COMPENSATION 842.54 902.00 521.00 794.00 1,061.00 267.00 33.63% 553-3520-51050 LIFE INSURANCE 21.69 38.51 32.23 35.00 35.00 0.00 0.00% 553-3520-51060 DENTAL INSURANCE 83.66 105.16 109.13 106.00 106.00 0.00 0.00% 553-3520-51070 MEDICARE TAX 91.57 117.75 108.93 89.00 116.00 27.00 30.34% 553-3520-51075 EMPLOYMENT TRAINING TAX (ETT) 1.06 0.90 0.79 1.00 1.00 0.00 0.00% 553-3520-51080 DEFERRED COMPENSATION 56.50 72.34 70.36 74.00 74.00 0.00 0.00% 553-3520-61010 PROFESSIONAL SERVICES 1,128.24 156.19 620.85 556.00 556.00 0.00 0.00% 553-3520-61050 TEMPORARY EMPLOYEE SERVICES 6,229.64 3,715.24 4,691.90 4,000.00 4,000.00 0.00 0.00% 553-3520-64040 MISCELLANEOUS 184.40 500.00 800.00 2,702.00 2,754.00 52.00 1.92% 553-3520-66000 TRANSFER OUT 1,522.00 1,522.00 2,012.25 2,683.00 3,508.00 825.00 30.75% Total Department: 3520 - FONTANA RANCH SOUTH: 18,017.62 17,400.26 18,762.58 21,168.00 23,178.00 2,010.00 9.50% Total Expense: 18,017.62 17,400.26 18,762.58 21,168.00 23,178.00 2,010.00 9.50% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: -1,322.14 55.27 -8,091.09 -2,509.00 -3,497.00 -988.00 39.38% Fund: 554 - STERLING GLEN 3 - BAD
Revenue
Department: 3525 - STERLING GLEN 3
554-3525-41030 DIRECT ASSESSMENTS 18,464.40 20,172.69 11,304.65 21,818.00 21,818.00 0.00 0.00% Total Department: 3525 - STERLING GLEN 3: 18,464.40 20,172.69 11,304.65 21,818.00 21,818.00 0.00 0.00% Total Revenue: 18,464.40 20,172.69 11,304.65 21,818.00 21,818.00 0.00 0.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Expense
Department: 3525 - STERLING GLEN 3
554-3525-50010 SALARIES-REGULAR 3,221.76 4,088.26 4,191.10 4,371.00 4,704.00 333.00 7.62% 554-3525-50030 OVERTIME 122.55 153.63 167.53 98.00 98.00 0.00 0.00% 554-3525-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 315.32 397.30 417.84 452.00 482.00 30.00 6.64% 554-3525-51020 MEDICAL INSURANCE 489.79 754.00 887.65 932.00 1,057.00 125.00 13.41% 554-3525-51030 UNEMPLOYMENT INSURANCE 10.03 9.69 16.12 32.00 32.00 0.00 0.00% 554-3525-51040 WORKERS' COMPENSATION 448.59 479.37 301.00 461.00 617.00 156.00 33.84% 554-3525-51050 LIFE INSURANCE 11.49 20.16 18.83 20.00 20.00 0.00 0.00% 554-3525-51060 DENTAL INSURANCE 45.00 56.20 63.71 62.00 62.00 0.00 0.00% 554-3525-51070 MEDICARE TAX 48.25 61.74 63.07 51.00 67.00 16.00 31.37% 554-3525-51075 EMPLOYMENT TRAINING TAX (ETT) 0.47 0.41 0.38 1.00 1.00 0.00 0.00% 554-3525-51080 DEFERRED COMPENSATION 30.17 38.71 41.00 43.00 43.00 0.00 0.00% 554-3525-61010 PROFESSIONAL SERVICES 1,163.34 182.37 642.85 573.00 573.00 0.00 0.00% 554-3525-61050 TEMPORARY EMPLOYEE SERVICES 1,915.59 1,225.60 1,894.77 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 12,784.00 -999.00 -7.25% 554-3525-66000 TRANSFER OUT 2,736.00 2,736.00 2,385.00 3,180.00 3,946.00 766.00 24.09% Total Department: 3525 - STERLING GLEN 3: 12,390.85 11,968.71 12,690.85 26,059.00 26,486.00 427.00 1.64% Total Expense: 12,390.85 11,968.71 12,690.85 26,059.00 26,486.00 427.00 1.64% Total Fund: 554 - STERLING GLEN 3 - BAD: 6,073.55 8,203.98 -1,386.20 -4,241.00 -4,668.00 -427.00 10.07% Fund: 555 - EUCLID SOUTH - BAD
Revenue
Department: 3470 - EUCLID SOUTH
555-3470-41030 DIRECT ASSESSMENTS 20,298.26 20,150.89 10,440.39 20,881.00 20,881.00 0.00 0.00% Total Department: 3470 - EUCLID SOUTH: 20,298.26 20,150.89 10,440.39 20,881.00 20,881.00 0.00 0.00% Total Revenue: 20,298.26 20,150.89 10,440.39 20,881.00 20,881.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
555-3470-50010 SALARIES-REGULAR 3,050.78 3,900.03 3,627.26 3,771.00 4,058.00 287.00 7.61% 555-3470-50030 OVERTIME 115.78 145.57 149.42 84.00 84.00 0.00 0.00% 555-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 297.97 378.17 361.20 390.00 416.00 26.00 6.67% 555-3470-51020 MEDICAL INSURANCE 462.50 714.48 767.87 804.00 912.00 108.00 13.43% 555-3470-51030 UNEMPLOYMENT INSURANCE 9.59 9.31 13.86 28.00 28.00 0.00 0.00% 555-3470-51040 WORKERS' COMPENSATION 421.67 451.88 262.00 398.00 532.00 134.00 33.67% 555-3470-51050 LIFE INSURANCE 10.92 19.24 16.18 18.00 18.00 0.00 0.00% 555-3470-51060 DENTAL INSURANCE 42.45 53.16 54.45 53.00 53.00 0.00 0.00% 555-3470-51070 MEDICARE TAX 45.57 58.78 54.37 44.00 58.00 14.00 31.82% 555-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 0.45 0.39 0.32 0.00 1.00 1.00 0.00%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
555-3470-51080 DEFERRED COMPENSATION 28.67 36.81 35.35 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 1,154.73 159.84 633.85 569.00 569.00 0.00 0.00% 555-3470-64040 MISCELLANEOUS 30.00 251.34 198.69 2,544.00 1,600.00 -944.00 -37.11% 555-3470-66000 TRANSFER OUT 1,458.00 1,458.00 1,248.75 1,665.00 2,535.00 870.00 52.25% Total Department: 3470 - EUCLID SOUTH: 7,129.08 7,637.00 7,423.57 13,931.00 14,427.00 496.00 3.56% Total Expense: 7,129.08 7,637.00 7,423.57 13,931.00 14,427.00 496.00 3.56% Total Fund: 555 - EUCLID SOUTH - BAD: 13,169.18 12,513.89 3,016.82 6,950.00 6,454.00 -496.00 -7.14% Fund: 556 - EUCLID NORTH -BAD
Revenue
Department: 3475 - EUCLID NORTH
556-3475-41030 DIRECT ASSESSMENTS 13,443.92 13,719.00 7,203.24 14,124.00 14,124.00 0.00 0.00% Total Department: 3475 - EUCLID NORTH: 13,443.92 13,719.00 7,203.24 14,124.00 14,124.00 0.00 0.00% Total Revenue: 13,443.92 13,719.00 7,203.24 14,124.00 14,124.00 0.00 0.00% Expense
Department: 3470 - EUCLID SOUTH
556-3470-50010 SALARIES-REGULAR 2,006.74 2,781.43 2,576.23 2,687.00 2,891.00 204.00 7.59% 556-3470-50030 OVERTIME 79.37 100.45 105.95 60.00 60.00 0.00 0.00% 556-3470-51010 PUBLIC EMPLOYEES RETIREMENT SYSTEM 195.03 268.15 255.62 278.00 296.00 18.00 6.47% 556-3470-51020 MEDICAL INSURANCE 322.46 496.62 554.60 573.00 650.00 77.00 13.44% 556-3470-51030 UNEMPLOYMENT INSURANCE 7.00 6.45 9.65 20.00 20.00 0.00 0.00% 556-3470-51040 WORKERS' COMPENSATION 290.45 312.43 185.00 283.00 379.00 96.00 33.92% 556-3470-51050 LIFE INSURANCE 9.51 16.82 15.63 12.00 12.00 0.00 0.00% 556-3470-51060 DENTAL INSURANCE 28.42 34.87 40.04 38.00 38.00 0.00 0.00% 556-3470-51070 MEDICARE TAX 32.81 44.85 39.66 31.00 41.00 10.00 32.26% 556-3470-51075 EMPLOYMENT TRAINING TAX (ETT) 1.92 1.26 1.61 1.00 1.00 0.00 0.00% 556-3470-51080 DEFERRED COMPENSATION 19.43 26.79 26.74 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 777.02 154.51 614.85 550.00 550.00 0.00 0.00% 556-3470-64040 MISCELLANEOUS 30.00 100.00 40.00 1,752.00 1,291.00 -461.00 -26.31% 556-3470-66000 TRANSFER OUT 1,083.00 1,083.00 887.25 1,183.00 1,812.00 629.00 53.17% Total Department: 3470 - EUCLID SOUTH: 4,883.16 5,427.63 5,352.83 10,053.00 10,626.00 573.00 5.70% Total Expense: 4,883.16 5,427.63 5,352.83 10,053.00 10,626.00 573.00 5.70% Total Fund: 556 - EUCLID NORTH -BAD: 8,560.76 8,291.37 1,850.41 4,071.00 3,498.00 -573.00 -14.08%

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2023-2024
Total Activity
2024-2025
Total Activity
Account Number
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue
Department: 3605 - PROVINCE PLACE
560-3605-41030 DIRECT ASSESSMENTS 24,661.61 26,574.34 14,014.15 27,210.00 27,941.00 731.00 2.69% Total Department: 3605 - PROVINCE PLACE: 24,661.61 26,574.34 14,014.15 27,210.00 27,941.00 731.00 2.69% Total Revenue: 24,661.61 26,574.34 14,014.15 27,210.00 27,941.00 731.00 2.69% Expense
Department: 3605 - PROVINCE PLACE
560-3605-60080 UTILITIES 392.94 341.87 290.10 0.00 0.00 0.00 0.00% 560-3605-61010 PROFESSIONAL SERVICES 3,593.81 151.40 603.85 539.00 539.00 0.00 0.00% 560-3605-63010 POLICE SERVICES 0.00 0.00 0.00 0.00 2,975.00 2,975.00 0.00% 560-3605-63015 FIRE SERVICES 0.00 0.00 0.00 0.00 4,950.00 4,950.00 0.00% 560-3605-64040 MISCELLANEOUS 0.00 0.00 2,480.00 22,425.00 12,562.00 -9,863.00 -43.98% 560-3605-66000 TRANSFER OUT 2,322.00 3,188.00 2,398.50 3,198.00 5,084.00 1,886.00 58.97% Total Department: 3605 - PROVINCE PLACE: 6,308.75 3,681.27 5,772.45 26,162.00 26,110.00 -52.00 -0.20% Total Expense: 6,308.75 3,681.27 5,772.45 26,162.00 26,110.00 -52.00 -0.20% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 18,352.86 22,893.07 8,241.70 1,048.00 1,831.00 783.00 74.71% Fund: 561 - PARKWOOD CFD
Revenue
Department: 3610 - PARKWOOD CFD
561-3610-41030 DIRECT ASSESSMENTS 0.00 44,144.63 58,527.91 53,033.00 207,903.00 154,870.00 292.03% Total Department: 3610 - PARKWOOD CFD: 0.00 44,144.63 58,527.91 53,033.00 207,903.00 154,870.00 292.03% Total Revenue: 0.00 44,144.63 58,527.91 53,033.00 207,903.00 154,870.00 292.03% Expense
Department: 3610 - PARKWOOD CFD
561-3610-60080 UTILITIES 0.00 2,878.46 16,395.97 3,021.00 7,746.00 4,725.00 156.41% 561-3610-61010 PROFESSIONAL SERVICES 0.00 0.00 3,700.00 555.00 722.00 167.00 30.09% 561-3610-63010 POLICE SERVICES 0.00 0.00 0.00 0.00 114,196.00 114,196.00 0.00% 561-3610-63015 FIRE SERVICES 0.00 0.00 0.00 0.00 38,473.00 38,473.00 0.00% 561-3610-64040 MISCELLANEOUS 0.00 32,950.00 61,994.57 39,421.00 30,929.00 -8,492.00 -21.54% 561-3610-66000 TRANSFER OUT 0.00 450.00 3,676.50 4,902.00 5,190.00 288.00 5.88% Total Department: 3610 - PARKWOOD CFD: 0.00 36,278.46 85,767.04 47,899.00 197,256.00 149,357.00 311.82% Total Expense: 0.00 36,278.46 85,767.04 47,899.00 197,256.00 149,357.00 311.82% Total Fund: 561 - PARKWOOD CFD: 0.00 7,866.17 -27,239.13 5,134.00 10,647.00 5,513.00 107.38% Report Total: 3,124,257.25 2,951,105.44 4,585,274.20 815,983.96 102,187.90 -713,796.06 -87.48%

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Group Summary
Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 100 - GENERAL FUND
Revenue
1025 - FINANCE 24,299.00 34,188.00 36,928.00 26,300.00 33,300.00 7,000.00 26.62% 1035 - CITY CLERK 610.00 100.00 0.00 0.00 0.00 0.00 0.00% 1040 - PLANNING/BUILDING 337,821.28 487,328.64 627,858.25 362,000.00 374,500.00 12,500.00 3.45% 1045 - POLICE SERVICES 41,040.69 58,847.90 27,876.41 52,355.00 26,605.00 -25,750.00 -49.18% 1065 - PARKS AND RECREATION 19,282.25 20,496.75 20,413.25 21,876.00 20,000.00 -1,876.00 -8.58% 9999 - NON DEPARTMENTAL 4,073,350.19 4,344,100.02 3,720,856.83 4,164,794.00 4,240,051.00 75,257.00 1.81% Total Revenue: 4,496,403.41 4,945,061.31 4,433,932.74 4,627,325.00 4,694,456.00 67,131.00 1.45% Expense
1005 - LEGISLATIVE 43,954.44 37,574.40 41,374.21 52,718.00 49,968.00 -2,750.00 -5.22% 1010 - CITY MANAGER 230,271.08 241,629.70 235,607.80 256,642.00 268,132.00 11,490.00 4.48% 1015 - CITY TREASURER 1,291.80 1,291.80 1,291.80 1,292.00 1,292.00 0.00 0.00% 1020 - LEGAL SERVICES 123,644.41 162,402.05 155,931.05 145,000.00 155,000.00 10,000.00 6.90% 1025 - FINANCE 334,946.31 362,959.13 338,499.44 402,041.00 437,008.00 34,967.00 8.70% 1030 - HUMAN RESOURCES/RISK MANAGEMENT 20,446.85 12,214.51 8,783.14 20,825.00 17,325.00 -3,500.00 -16.81% 1035 - CITY CLERK 104,860.34 100,677.24 72,853.94 109,072.00 132,982.00 23,910.00 21.92% 1040 - PLANNING/BUILDING 368,500.46 342,545.50 307,252.90 344,320.00 349,650.00 5,330.00 1.55% 1045 - POLICE SERVICES 1,787,714.41 1,864,716.01 1,562,233.50 2,003,360.00 1,949,489.00 -53,871.00 -2.69% 1050 - ANIMAL CONTROL 45,189.00 67,158.00 45,472.00 45,471.00 56,698.00 11,227.00 24.69% 1055 - PUBLIC WORKS 103,989.55 214,990.60 119,620.23 233,428.00 238,925.00 5,497.00 2.35% 1060 - BUILDINGS AND GROUNDS 112,676.25 121,526.05 103,879.88 143,097.00 153,373.00 10,276.00 7.18% 1065 - PARKS AND RECREATION 152,773.90 154,910.28 191,719.39 215,822.00 252,719.00 36,897.00 17.10% 1070 - STREET MAINTENANCE 100,732.54 152,144.90 167,960.69 196,534.00 306,695.00 110,161.00 56.05% 1075 - FLEET MAINTENANCE 77,401.02 27,410.19 25,440.07 32,900.00 33,700.00 800.00 2.43% 9999 - NON DEPARTMENTAL 264,203.13 357,562.12 329,624.36 371,916.00 425,116.00 53,200.00 14.30% Total Expense: 3,872,595.49 4,221,712.48 3,707,544.40 4,574,438.00 4,828,072.00 253,634.00 5.54% Total Fund: 100 - GENERAL FUND: 623,807.92 723,348.83 726,388.34 52,887.00 -133,616.00 -186,503.00 -352.64% Fund: 105 - GENERAL FUND CONTINGENCY RESERVE
Revenue
9999 - NON DEPARTMENTAL 63,689.85 104,593.60 59,105.60 80,520.00 130,456.00 49,936.00 62.02% Total Revenue: 63,689.85 104,593.60 59,105.60 80,520.00 130,456.00 49,936.00 62.02% Total Fund: 105 - GENERAL FUND CONTINGENCY RESERVE: 63,689.85 104,593.60 59,105.60 80,520.00 130,456.00 49,936.00 62.02%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 110 - FIXED ASSETS
Revenue
9999 - NON DEPARTMENTAL 12,426.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 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
Revenue
2110 - SEWER OPERATIONS 2,487,018.23 2,563,749.64 2,624,619.78 2,551,000.00 2,556,000.00 5,000.00 0.20% 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 252,516.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Total Revenue: 2,739,534.23 2,816,265.64 2,814,006.78 2,803,516.00 2,808,516.00 5,000.00 0.18% Expense
2110 - SEWER OPERATIONS 1,134,384.94 1,403,343.41 1,155,908.57 1,571,163.50 1,590,570.00 19,406.50 1.24% 2120 - WASTE WATER TREATMENT PLANT OPERATIONS 1,358,582.16 1,301,162.20 1,150,170.16 1,547,439.65 1,544,947.15 -2,492.50 -0.16% Total Expense: 2,492,967.10 2,704,505.61 2,306,078.73 3,118,603.15 3,135,517.15 16,914.00 0.54% Total Fund: 210 - SEWER: 246,567.13 111,760.03 507,928.05 -315,087.15 -327,001.15 -11,914.00 3.78% Fund: 215 - SEWER FIXED ASSET REPLACEMENT
Revenue
7000 - CAPITAL PROJECTS 292,003.39 315,522.06 223,379.56 289,850.00 295,850.00 6,000.00 2.07% 9999 - NON DEPARTMENTAL 260.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 292,263.39 315,522.06 223,379.56 289,850.00 295,850.00 6,000.00 2.07% Expense
7000 - CAPITAL PROJECTS 1,107,447.00 1,100,009.00 590,582.06 964,623.73 583,683.73 -380,940.00 -39.49% Total Expense: 1,107,447.00 1,100,009.00 590,582.06 964,623.73 583,683.73 -380,940.00 -39.49% Total Fund: 215 - SEWER FIXED ASSET REPLACEMENT: -815,183.61 -784,486.94 -367,202.50 -674,773.73 -287,833.73 386,940.00 -57.34% Fund: 220 - SEWER CAPACITY FEE
Revenue
7000 - CAPITAL PROJECTS 826,105.38 1,137,670.98 1,480,675.30 1,102,155.00 1,506,500.00 404,345.00 36.69% Total Revenue: 826,105.38 1,137,670.98 1,480,675.30 1,102,155.00 1,506,500.00 404,345.00 36.69% Expense
7000 - CAPITAL PROJECTS 252,586.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Total Expense: 252,586.00 252,516.00 189,387.00 252,516.00 252,516.00 0.00 0.00% Total Fund: 220 - SEWER CAPACITY FEE: 573,519.38 885,154.98 1,291,288.30 849,639.00 1,253,984.00 404,345.00 47.59% Fund: 225 - WWTP EXPANSION
Revenue
2110 - SEWER OPERATIONS 624,659.53 620,974.73 487,264.14 602,136.15 641,136.15 39,000.00 6.48%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Revenue: 624,659.53 620,974.73 487,264.14 602,136.15 641,136.15 39,000.00 6.48% Expense
2110 - SEWER OPERATIONS 96,936.09 87,905.30 87,002.67 87,002.67 81,961.00 -5,041.67 -5.79% Total Expense: 96,936.09 87,905.30 87,002.67 87,002.67 81,961.00 -5,041.67 -5.79% Total Fund: 225 - WWTP EXPANSION: 527,723.44 533,069.43 400,261.47 515,133.48 559,175.15 44,041.67 8.55% Fund: 240 - WATER
Revenue
2410 - WATER OPERATIONS 2,031,307.83 2,208,822.31 2,302,464.36 2,265,348.00 2,333,288.00 67,940.00 3.00% Total Revenue: 2,031,307.83 2,208,822.31 2,302,464.36 2,265,348.00 2,333,288.00 67,940.00 3.00% Expense
2410 - WATER OPERATIONS 1,899,299.57 2,102,705.45 1,788,744.67 2,481,580.00 2,668,539.00 186,959.00 7.53% Total Expense: 1,899,299.57 2,102,705.45 1,788,744.67 2,481,580.00 2,668,539.00 186,959.00 7.53% Total Fund: 240 - WATER: 132,008.26 106,116.86 513,719.69 -216,232.00 -335,251.00 -119,019.00 55.04% Fund: 245 - WATER TCP123
Revenue
2420 - WATER - TCP123 1,000,000.00 -877.50 0.00 0.00 0.00 0.00 0.00% Total Revenue: 1,000,000.00 -877.50 0.00 0.00 0.00 0.00 0.00% Expense
2420 - WATER - TCP123 38,316.64 3,251.29 1,782.56 15,000.00 1,503,500.00 1,488,500.00 9,923.33% Total Expense: 38,316.64 3,251.29 1,782.56 15,000.00 1,503,500.00 1,488,500.00 9,923.33% Total Fund: 245 - WATER TCP123: 961,683.36 -4,128.79 -1,782.56 -15,000.00 -1,503,500.00 -1,488,500.00 9,923.33% Fund: 250 - WATER CAPACITY FEE
Revenue
7000 - CAPITAL PROJECTS 482,824.00 676,064.67 673,877.00 690,580.00 690,580.00 0.00 0.00% Total Revenue: 482,824.00 676,064.67 673,877.00 690,580.00 690,580.00 0.00 0.00% Expense
7000 - CAPITAL PROJECTS 70.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 70.00 0.00 0.00 0.00 0.00 0.00 0.00%
Total Fund: 250 - WATER CAPACITY FEE: 482,754.00 676,064.67 673,877.00 690,580.00 690,580.00 0.00 0.00% Fund: 255 - WATER FIXED ASSET REPLACEMENT
Revenue
7000 - CAPITAL PROJECTS 190,062.14 120,296.58 758,453.96 681,811.00 415,593.00 -266,218.00 -39.05% Total Revenue: 190,062.14 120,296.58 758,453.96 681,811.00 415,593.00 -266,218.00 -39.05% Expense
7000 - CAPITAL PROJECTS 0.00 58,698.53 273,579.70 526,060.00 633,350.00 107,290.00 20.40%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Expense: 0.00 58,698.53 273,579.70 526,060.00 633,350.00 107,290.00 20.40% Total Fund: 255 - WATER FIXED ASSET REPLACEMENT: 190,062.14 61,598.05 484,874.26 155,751.00 -217,757.00 -373,508.00 -239.81% Fund: 270 - COMMUNITY/SENIOR CENTER
Revenue
2710 - COMMUNITY/SENIOR CENTER 364,753.37 24,916.66 23,526.50 23,346.00 28,680.00 5,334.00 22.85% Total Revenue: 364,753.37 24,916.66 23,526.50 23,346.00 28,680.00 5,334.00 22.85% Expense
2710 - COMMUNITY/SENIOR CENTER 154,518.11 45,051.75 21,348.94 24,960.00 28,260.00 3,300.00 13.22% Total Expense: 154,518.11 45,051.75 21,348.94 24,960.00 28,260.00 3,300.00 13.22% Total Fund: 270 - COMMUNITY/SENIOR CENTER: 210,235.26 -20,135.09 2,177.56 -1,614.00 420.00 2,034.00 -126.02% Fund: 280 - USF COMMUNITY CENTER
Revenue
2810 - USF COMMUNITY CENTER 625.00 1,305.00 500.00 1,500.00 1,500.00 0.00 0.00% Total Revenue: 625.00 1,305.00 500.00 1,500.00 1,500.00 0.00 0.00% Expense
2810 - USF COMMUNITY CENTER 11,486.18 12,758.18 15,567.50 17,292.00 5,892.00 -11,400.00 -65.93% Total Expense: 11,486.18 12,758.18 15,567.50 17,292.00 5,892.00 -11,400.00 -65.93% Total Fund: 280 - USF COMMUNITY CENTER: -10,861.18 -11,453.18 -15,067.50 -15,792.00 -4,392.00 11,400.00 -72.19% Fund: 310 - GARBAGE
Revenue
3110 - GARBAGE 949,881.90 1,002,384.12 1,067,331.43 1,000,225.00 1,100,450.00 100,225.00 10.02% Total Revenue: 949,881.90 1,002,384.12 1,067,331.43 1,000,225.00 1,100,450.00 100,225.00 10.02% Expense
3110 - GARBAGE 938,793.82 1,006,093.51 876,994.60 964,200.00 1,061,000.00 96,800.00 10.04% Total Expense: 938,793.82 1,006,093.51 876,994.60 964,200.00 1,061,000.00 96,800.00 10.04% Total Fund: 310 - GARBAGE: 11,088.08 -3,709.39 190,336.83 36,025.00 39,450.00 3,425.00 9.51% Fund: 320 - GAS TAX 2103
Revenue
8000 - STREET PROJECTS 69,050.31 68,102.14 76,251.16 72,544.00 79,461.00 6,917.00 9.53% Total Revenue: 69,050.31 68,102.14 76,251.16 72,544.00 79,461.00 6,917.00 9.53% Expense
7000 - CAPITAL PROJECTS 0.00 0.00 66,226.32 72,000.00 0.00 -72,000.00 -100.00% 8000 - STREET PROJECTS 40,270.02 133,646.36 4,632.50 141,006.00 41,166.00 -99,840.00 -70.81% Total Expense: 40,270.02 133,646.36 70,858.82 213,006.00 41,166.00 -171,840.00 -80.67% Total Fund: 320 - GAS TAX 2103: 28,780.29 -65,544.22 5,392.34 -140,462.00 38,295.00 178,757.00 -127.26%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 321 - GAS TAX 2105
Revenue
8000 - STREET PROJECTS 46,005.55 43,838.20 48,543.39 49,991.00 51,759.00 1,768.00 3.54% Total Revenue: 46,005.55 43,838.20 48,543.39 49,991.00 51,759.00 1,768.00 3.54% Expense
8000 - STREET PROJECTS 24,186.23 124,300.57 21,688.94 127,418.00 28,175.00 -99,243.00 -77.89% Total Expense: 24,186.23 124,300.57 21,688.94 127,418.00 28,175.00 -99,243.00 -77.89% Total Fund: 321 - GAS TAX 2105: 21,819.32 -80,462.37 26,854.45 -77,427.00 23,584.00 101,011.00 -130.46% Fund: 322 - GAS TAX 2106
Revenue
8000 - STREET PROJECTS 31,593.81 30,184.71 33,592.49 33,655.00 35,100.00 1,445.00 4.29% Total Revenue: 31,593.81 30,184.71 33,592.49 33,655.00 35,100.00 1,445.00 4.29% Expense
8000 - STREET PROJECTS 47,656.74 38,474.39 30,566.26 53,000.00 40,000.00 -13,000.00 -24.53% Total Expense: 47,656.74 38,474.39 30,566.26 53,000.00 40,000.00 -13,000.00 -24.53% Total Fund: 322 - GAS TAX 2106: -16,062.93 -8,289.68 3,026.23 -19,345.00 -4,900.00 14,445.00 -74.67% Fund: 323 - GAS TAX 2107
Revenue
8000 - STREET PROJECTS 62,119.80 57,784.82 64,884.62 67,954.00 69,228.00 1,274.00 1.87% 9999 - NON DEPARTMENTAL 9,714.00 9,815.00 7,365.75 9,821.00 9,890.00 69.00 0.70% Total Revenue: 71,833.80 67,599.82 72,250.37 77,775.00 79,118.00 1,343.00 1.73% Expense
8000 - STREET PROJECTS 48,895.84 49,490.84 50,774.24 62,479.22 61,333.00 -1,146.22 -1.83% Total Expense: 48,895.84 49,490.84 50,774.24 62,479.22 61,333.00 -1,146.22 -1.83% Total Fund: 323 - GAS TAX 2107: 22,937.96 18,108.98 21,476.13 15,295.78 17,785.00 2,489.22 16.27% Fund: 324 - GAS TAX 2107.5
Revenue
8000 - STREET PROJECTS 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Total Revenue: 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00% Expense
8000 - STREET PROJECTS 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Expense: 1,000.00 1,000.00 750.00 1,000.00 1,000.00 0.00 0.00% Total Fund: 324 - GAS TAX 2107.5: 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 325 - MEASURE L SALES TAX - ROADS
Revenue
8000 - STREET PROJECTS 497,459.14 492,618.37 332,620.79 457,250.00 458,000.00 750.00 0.16% Total Revenue: 497,459.14 492,618.37 332,620.79 457,250.00 458,000.00 750.00 0.16% Expense
8000 - STREET PROJECTS 401,835.17 862,328.83 541,593.57 785,186.00 1,195,000.00 409,814.00 52.19% Total Expense: 401,835.17 862,328.83 541,593.57 785,186.00 1,195,000.00 409,814.00 52.19% Total Fund: 325 - MEASURE L SALES TAX - ROADS: 95,623.97 -369,710.46 -208,972.78 -327,936.00 -737,000.00 -409,064.00 124.74% Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION
Revenue
8000 - STREET PROJECTS 240,683.64 173,349.80 183,730.91 160,000.00 160,000.00 0.00 0.00% Total Revenue: 240,683.64 173,349.80 183,730.91 160,000.00 160,000.00 0.00 0.00% Expense
8000 - STREET PROJECTS 122,434.89 3,612.02 0.00 163,967.00 163,967.00 0.00 0.00% Total Expense: 122,434.89 3,612.02 0.00 163,967.00 163,967.00 0.00 0.00% Total Fund: 326 - SB 1-ROADS MAINTENANCE REHABILITATION: 118,248.75 169,737.78 183,730.91 -3,967.00 -3,967.00 0.00 0.00% Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 104,155.00 146,398.16 145,779.69 135,540.00 132,000.00 -3,540.00 -2.61% Total Revenue: 104,155.00 146,398.16 145,779.69 135,540.00 132,000.00 -3,540.00 -2.61% Expense
7000 - CAPITAL PROJECTS 70.00 0.00 0.00 161,029.00 161,029.00 0.00 0.00% Total Expense: 70.00 0.00 0.00 161,029.00 161,029.00 0.00 0.00% Total Fund: 370 - COMMUNITY ENHANCEMENT DEV IMPACT F… 104,085.00 146,398.16 145,779.69 -25,489.00 -29,029.00 -3,540.00 13.89% Fund: 371 - TRENCH CUT FUND
Expense
8000 - STREET PROJECTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 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
Revenue
3720 - INFORMATION TECHNOLOGY 15,186.46 15,110.99 11,256.45 15,160.00 15,160.00 0.00 0.00% Total Revenue: 15,186.46 15,110.99 11,256.45 15,160.00 15,160.00 0.00 0.00% Expense
3720 - INFORMATION TECHNOLOGY 15,866.61 83,021.72 0.00 30,000.00 25,000.00 -5,000.00 -16.67%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Expense: 15,866.61 83,021.72 0.00 30,000.00 25,000.00 -5,000.00 -16.67% Total Fund: 372 - IT RESERVE: -680.15 -67,910.73 11,256.45 -14,840.00 -9,840.00 5,000.00 -33.69% Fund: 374 - DIABILITY ACCESS AND EDUCATION
Revenue
3740 - DISABILITY ACCESS AND EDUCATION 1,121.76 1,600.56 1,819.44 1,400.00 1,400.00 0.00 0.00% Total Revenue: 1,121.76 1,600.56 1,819.44 1,400.00 1,400.00 0.00 0.00% Total Fund: 374 - DIABILITY ACCESS AND EDUCATION: 1,121.76 1,600.56 1,819.44 1,400.00 1,400.00 0.00 0.00% Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FUND
Revenue
9999 - NON DEPARTMENTAL 414,136.12 224,728.00 0.00 488,373.00 290,923.00 -197,450.00 -40.43% Total Revenue: 414,136.12 224,728.00 0.00 488,373.00 290,923.00 -197,450.00 -40.43% Expense
1055 - PUBLIC WORKS 54,082.73 28,489.47 26,905.64 29,060.00 15,170.00 -13,890.00 -47.80% 2000 - EC-2 5,000.00 5,000.00 0.00 5,000.00 0.00 -5,000.00 -100.00% 6000 - ARPA-REVENUE REPLACEMENT 311,244.90 119,379.48 42,577.65 244,588.00 174,573.00 -70,015.00 -28.63% 7000 - CAPITAL PROJECTS 43,808.49 71,859.05 101,992.14 209,725.00 101,180.00 -108,545.00 -51.76% Total Expense: 414,136.12 224,728.00 171,475.43 488,373.00 290,923.00 -197,450.00 -40.43% Total Fund: 380 - CORONAVIRUS LOCAL FISCAL RECOVERY FU… 0.00 0.00 -171,475.43 0.00 0.00 0.00 0.00% Fund: 383 - VEHICLE ABATEMENT
Revenue
3830 - VEHICLE ABATEMENT 41,918.29 30,561.59 13,713.10 35,000.00 30,000.00 -5,000.00 -14.29% Total Revenue: 41,918.29 30,561.59 13,713.10 35,000.00 30,000.00 -5,000.00 -14.29% Expense
3830 - VEHICLE ABATEMENT 28,000.00 37,000.00 26,250.00 35,000.00 30,000.00 -5,000.00 -14.29% 7000 - CAPITAL PROJECTS 0.00 0.00 41,251.97 50,000.00 0.00 -50,000.00 -100.00% Total Expense: 28,000.00 37,000.00 67,501.97 85,000.00 30,000.00 -55,000.00 -64.71% Total Fund: 383 - VEHICLE ABATEMENT: 13,918.29 -6,438.41 -53,788.87 -50,000.00 0.00 50,000.00 -100.00% Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVICE FU…
Revenue
3840 - SUPPLEMENTAL LAW ENFORCEMENT 187,007.61 177,579.60 194,857.33 195,850.00 196,500.00 650.00 0.33% Total Revenue: 187,007.61 177,579.60 194,857.33 195,850.00 196,500.00 650.00 0.33% Expense
3840 - SUPPLEMENTAL LAW ENFORCEMENT 161,346.47 171,289.56 137,664.12 195,850.00 209,845.00 13,995.00 7.15% Total Expense: 161,346.47 171,289.56 137,664.12 195,850.00 209,845.00 13,995.00 7.15% Total Fund: 384 - SUPPLEMENTAL LAW ENFORCEMENT SERVIC… 25,661.14 6,290.04 57,193.21 0.00 -13,345.00 -13,345.00 0.00%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 392 - 94-STBG-799 HOUSING REHAB
Revenue
3900 - HOUSING -75.74 420.84 503.17 600.00 800.00 200.00 33.33% Total Revenue: -75.74 420.84 503.17 600.00 800.00 200.00 33.33% Expense
3900 - HOUSING 155.84 19.48 0.00 0.00 0.00 0.00 0.00%
Total Expense: 155.84 19.48 0.00 0.00 0.00 0.00 0.00%
Total Fund: 392 - 94-STBG-799 HOUSING REHAB: -231.58 401.36 503.17 600.00 800.00 200.00 33.33% Fund: 393 - HOME PROGRAM GRANT FTHBS
Revenue
3900 - HOUSING 11,505.60 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 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
Revenue
3900 - HOUSING 313.78 308.99 457.07 260.00 450.00 190.00 73.08% Total Revenue: 313.78 308.99 457.07 260.00 450.00 190.00 73.08% Total Fund: 394 - 96-STBG-1013 REHAB: 313.78 308.99 457.07 260.00 450.00 190.00 73.08% Fund: 420 - TRANPORTATION STREET PROJECTS
Revenue
8000 - STREET PROJECTS 1,493.69 0.00 0.00 0.00 0.00 0.00 0.00% Total Revenue: 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
Revenue
8000 - STREET PROJECTS 429,946.77 19,295.66 545.85 572,410.63 572,410.63 0.00 0.00% Total Revenue: 429,946.77 19,295.66 545.85 572,410.63 572,410.63 0.00 0.00% Expense
8000 - STREET PROJECTS 409,216.36 33,228.60 508,444.51 572,410.63 0.00 -572,410.63 -100.00% Total Expense: 409,216.36 33,228.60 508,444.51 572,410.63 0.00 -572,410.63 -100.00% Total Fund: 425 - PUBLIC WORKS STREET PROJECTS - CDBG: 20,730.41 -13,932.94 -507,898.66 0.00 572,410.63 572,410.63 0.00% Fund: 450 - STORM DRAIN DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 167,312.94 240,699.63 394,798.57 201,300.00 211,236.00 9,936.00 4.94% Total Revenue: 167,312.94 240,699.63 394,798.57 201,300.00 211,236.00 9,936.00 4.94%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Expense
7000 - CAPITAL PROJECTS 200,464.06 0.00 0.00 150,000.00 0.00 -150,000.00 -100.00% Total Expense: 200,464.06 0.00 0.00 150,000.00 0.00 -150,000.00 -100.00% Total Fund: 450 - STORM DRAIN DEV IMPACT FEE: -33,151.12 240,699.63 394,798.57 51,300.00 211,236.00 159,936.00 311.77% Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 182,611.27 255,924.62 258,222.10 202,500.00 231,200.00 28,700.00 14.17% Total Revenue: 182,611.27 255,924.62 258,222.10 202,500.00 231,200.00 28,700.00 14.17% Expense
7000 - CAPITAL PROJECTS 5,070.00 0.00 41,384.42 273,912.42 232,528.00 -41,384.42 -15.11% Total Expense: 5,070.00 0.00 41,384.42 273,912.42 232,528.00 -41,384.42 -15.11% Total Fund: 451 - PUBLIC FACIILITY DEV IMPACT FEE: 177,541.27 255,924.62 216,837.68 -71,412.42 -1,328.00 70,084.42 -98.14% Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE
Revenue
8000 - STREET PROJECTS 120,978.50 182,912.50 176,343.00 150,000.00 151,700.00 1,700.00 1.13% Total Revenue: 120,978.50 182,912.50 176,343.00 150,000.00 151,700.00 1,700.00 1.13% Expense
8000 - STREET PROJECTS 70.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Expense: 70.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00% Total Fund: 452 - PUBLIC FACILITY STREETS DEV IMPACT FEE: 120,908.50 182,912.50 176,343.00 140,000.00 141,700.00 1,700.00 1.21% Fund: 453 - PARK DEV IMPACT FEE
Revenue
7000 - CAPITAL PROJECTS 652.19 1,600.00 0.00 182,536.00 0.00 -182,536.00 -100.00% Total Revenue: 652.19 1,600.00 0.00 182,536.00 0.00 -182,536.00 -100.00% Expense
7000 - CAPITAL PROJECTS 778,808.04 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 778,808.04 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 453 - PARK DEV IMPACT FEE: -778,155.85 1,600.00 0.00 182,536.00 0.00 -182,536.00 -100.00% Fund: 454 - PARKLAND IN LIEU
Revenue
7000 - CAPITAL PROJECTS 1,014.15 2,934.70 1,395.93 800.00 1,500.00 700.00 87.50% Total Revenue: 1,014.15 2,934.70 1,395.93 800.00 1,500.00 700.00 87.50%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Expense
7000 - CAPITAL PROJECTS 40,068.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Expense: 40,068.00 0.00 0.00 0.00 0.00 0.00 0.00% Total Fund: 454 - PARKLAND IN LIEU: -39,053.85 2,934.70 1,395.93 800.00 1,500.00 700.00 87.50% Fund: 520 - RDA SUCCESSOR AGENCY
Revenue
5210 - RDA SUCCESSOR AGENCY 204,597.01 342,828.06 243,594.28 384,802.00 385,602.00 800.00 0.21% Total Revenue: 204,597.01 342,828.06 243,594.28 384,802.00 385,602.00 800.00 0.21% Expense
5210 - RDA SUCCESSOR AGENCY 203,957.59 206,253.51 269,945.25 294,500.00 291,400.00 -3,100.00 -1.05% Total Expense: 203,957.59 206,253.51 269,945.25 294,500.00 291,400.00 -3,100.00 -1.05% Total Fund: 520 - RDA SUCCESSOR AGENCY: 639.42 136,574.55 -26,350.97 90,302.00 94,202.00 3,900.00 4.32% Fund: 530 - BRITTANY WOODS- LLD
Revenue
3405 - BRITTANY WOODS 8,022.00 7,960.00 4,340.00 8,060.00 8,060.00 0.00 0.00% Total Revenue: 8,022.00 7,960.00 4,340.00 8,060.00 8,060.00 0.00 0.00% Expense
3405 - BRITTANY WOODS 15,369.22 15,117.61 13,716.74 18,091.00 17,252.00 -839.00 -4.64% Total Expense: 15,369.22 15,117.61 13,716.74 18,091.00 17,252.00 -839.00 -4.64% Total Fund: 530 - BRITTANY WOODS- LLD: -7,347.22 -7,157.61 -9,376.74 -10,031.00 -9,192.00 839.00 -8.36% Fund: 531 - CENTRAL HUGHSON 2- LLD
Revenue
3410 - CENTRAL HUGHSON 2 14,579.24 14,396.45 7,814.51 14,614.00 14,614.00 0.00 0.00% Total Revenue: 14,579.24 14,396.45 7,814.51 14,614.00 14,614.00 0.00 0.00% Expense
3410 - CENTRAL HUGHSON 2 17,564.05 21,004.88 17,296.09 25,776.00 20,123.00 -5,653.00 -21.93% Total Expense: 17,564.05 21,004.88 17,296.09 25,776.00 20,123.00 -5,653.00 -21.93% Total Fund: 531 - CENTRAL HUGHSON 2- LLD: -2,984.81 -6,608.43 -9,481.58 -11,162.00 -5,509.00 5,653.00 -50.65% Fund: 532 - FEATHERS GLEN LLD
Revenue
3415 - FEATHERS GLEN 23,225.36 23,588.24 13,071.52 24,955.00 28,676.00 3,721.00 14.91% Total Revenue: 23,225.36 23,588.24 13,071.52 24,955.00 28,676.00 3,721.00 14.91% Expense
3415 - FEATHERS GLEN 33,124.71 36,126.58 34,779.36 43,053.00 42,553.00 -500.00 -1.16%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Total Expense: 33,124.71 36,126.58 34,779.36 43,053.00 42,553.00 -500.00 -1.16% Total Fund: 532 - FEATHERS GLEN LLD: -9,899.35 -12,538.34 -21,707.84 -18,098.00 -13,877.00 4,221.00 -23.32% Fund: 533 - FONTANA RANCH NORTH- LLD
Revenue
3420 - FONTANA RANCH NORTH 29,655.00 29,984.98 16,608.58 30,836.00 30,836.00 0.00 0.00% Total Revenue: 29,655.00 29,984.98 16,608.58 30,836.00 30,836.00 0.00 0.00% Expense
3420 - FONTANA RANCH NORTH 23,505.63 27,414.78 23,721.28 31,355.00 29,125.00 -2,230.00 -7.11% Total Expense: 23,505.63 27,414.78 23,721.28 31,355.00 29,125.00 -2,230.00 -7.11% Total Fund: 533 - FONTANA RANCH NORTH- LLD: 6,149.37 2,570.20 -7,112.70 -519.00 1,711.00 2,230.00 -429.67% Fund: 534 - FONTANA RANCH SOUTH- LLD
Revenue
3425 - FONTANA RANCH SOUTH 18,899.64 19,760.97 12,077.48 21,118.00 22,275.00 1,157.00 5.48% Total Revenue: 18,899.64 19,760.97 12,077.48 21,118.00 22,275.00 1,157.00 5.48% Expense
3425 - FONTANA RANCH SOUTH 13,090.22 13,106.52 12,867.42 15,084.00 16,233.00 1,149.00 7.62% Total Expense: 13,090.22 13,106.52 12,867.42 15,084.00 16,233.00 1,149.00 7.62% Total Fund: 534 - FONTANA RANCH SOUTH- LLD: 5,809.42 6,654.45 -789.94 6,034.00 6,042.00 8.00 0.13% Fund: 535 - RHAPSODY I - LLD
Revenue
3430 - RHAPSODY 1 6,753.20 6,753.20 3,569.00 6,794.00 6,794.00 0.00 0.00% Total Revenue: 6,753.20 6,753.20 3,569.00 6,794.00 6,794.00 0.00 0.00% Expense
3430 - RHAPSODY 1 9,317.35 9,203.31 8,455.12 10,698.00 11,111.00 413.00 3.86% Total Expense: 9,317.35 9,203.31 8,455.12 10,698.00 11,111.00 413.00 3.86% Total Fund: 535 - RHAPSODY I - LLD: -2,564.15 -2,450.11 -4,886.12 -3,904.00 -4,317.00 -413.00 10.58% Fund: 536 - RHAPSODY 2- LLD
Revenue
3435 - RHAPSODY 2 15,594.20 15,324.70 8,717.31 16,328.00 16,328.00 0.00 0.00% Total Revenue: 15,594.20 15,324.70 8,717.31 16,328.00 16,328.00 0.00 0.00% Expense
3435 - RHAPSODY 2 9,474.74 8,738.46 8,116.13 10,295.00 10,614.00 319.00 3.10% Total Expense: 9,474.74 8,738.46 8,116.13 10,295.00 10,614.00 319.00 3.10% Total Fund: 536 - RHAPSODY 2- LLD: 6,119.46 6,586.24 601.18 6,033.00 5,714.00 -319.00 -5.29%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 537 - SANTA FE ESTATES 1 - LLD
Revenue
3440 - SANTA FE ESTATES 1 7,158.00 7,224.00 3,828.00 7,260.00 7,260.00 0.00 0.00% Total Revenue: 7,158.00 7,224.00 3,828.00 7,260.00 7,260.00 0.00 0.00% Expense
3440 - SANTA FE ESTATES 1 24,287.62 24,252.17 22,578.40 26,061.00 26,217.00 156.00 0.60% Total Expense: 24,287.62 24,252.17 22,578.40 26,061.00 26,217.00 156.00 0.60% Total Fund: 537 - SANTA FE ESTATES 1 - LLD: -17,129.62 -17,028.17 -18,750.40 -18,801.00 -18,957.00 -156.00 0.83% Fund: 538 - SANTA FE ESTATES 2 - LLD
Revenue
3445 - SANTA FE ESTATES 2 6,614.18 6,614.18 3,520.26 6,649.00 6,649.00 0.00 0.00% Total Revenue: 6,614.18 6,614.18 3,520.26 6,649.00 6,649.00 0.00 0.00% Expense
3445 - SANTA FE ESTATES 2 18,829.76 18,394.87 16,480.39 18,801.00 19,207.00 406.00 2.16% Total Expense: 18,829.76 18,394.87 16,480.39 18,801.00 19,207.00 406.00 2.16% Total Fund: 538 - SANTA FE ESTATES 2 - LLD: -12,215.58 -11,780.69 -12,960.13 -12,152.00 -12,558.00 -406.00 3.34% Fund: 539 - STARN ESTATES - LLD
Revenue
3450 - STARN ESTATES 7,648.82 7,673.82 4,293.98 7,689.00 7,689.00 0.00 0.00% Total Revenue: 7,648.82 7,673.82 4,293.98 7,689.00 7,689.00 0.00 0.00% Expense
3450 - STARN ESTATES 10,397.21 9,253.54 8,315.82 11,029.00 10,876.00 -153.00 -1.39% Total Expense: 10,397.21 9,253.54 8,315.82 11,029.00 10,876.00 -153.00 -1.39% Total Fund: 539 - STARN ESTATES - LLD: -2,748.39 -1,579.72 -4,021.84 -3,340.00 -3,187.00 153.00 -4.58% Fund: 540 - STERLING GLEN 3 - LLD
Revenue
3455 - STERLING GLEN 3 25,972.45 29,369.57 15,894.75 30,717.00 30,717.00 0.00 0.00% Total Revenue: 25,972.45 29,369.57 15,894.75 30,717.00 30,717.00 0.00 0.00% Expense
3455 - STERLING GLEN 3 26,983.16 32,419.70 27,390.43 38,042.00 33,406.00 -4,636.00 -12.19% Total Expense: 26,983.16 32,419.70 27,390.43 38,042.00 33,406.00 -4,636.00 -12.19% Total Fund: 540 - STERLING GLEN 3 - LLD: -1,010.71 -3,050.13 -11,495.68 -7,325.00 -2,689.00 4,636.00 -63.29%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 541 - SUNGLOW - LLD
Revenue
3460 - SUNGLOW 9,635.56 9,447.84 5,052.10 9,679.00 9,679.00 0.00 0.00% Total Revenue: 9,635.56 9,447.84 5,052.10 9,679.00 9,679.00 0.00 0.00% Expense
3460 - SUNGLOW 15,938.89 15,119.35 14,586.43 18,005.00 17,511.00 -494.00 -2.74% Total Expense: 15,938.89 15,119.35 14,586.43 18,005.00 17,511.00 -494.00 -2.74% Total Fund: 541 - SUNGLOW - LLD: -6,303.33 -5,671.51 -9,534.33 -8,326.00 -7,832.00 494.00 -5.93% Fund: 542 - WALNUT HAVEN 3 - LLD
Revenue
3465 - WALNUT HAVEN 3 5,926.00 5,842.60 3,035.20 5,962.00 5,962.00 0.00 0.00% Total Revenue: 5,926.00 5,842.60 3,035.20 5,962.00 5,962.00 0.00 0.00% Expense
3465 - WALNUT HAVEN 3 8,500.62 8,036.85 7,767.97 9,428.00 9,397.00 -31.00 -0.33% Total Expense: 8,500.62 8,036.85 7,767.97 9,428.00 9,397.00 -31.00 -0.33% Total Fund: 542 - WALNUT HAVEN 3 - LLD: -2,574.62 -2,194.25 -4,732.77 -3,466.00 -3,435.00 31.00 -0.89% Fund: 543 - EUCLID SOUTH LLD
Revenue
3470 - EUCLID SOUTH 19,838.72 19,694.68 10,205.79 20,412.00 20,412.00 0.00 0.00% Total Revenue: 19,838.72 19,694.68 10,205.79 20,412.00 20,412.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 11,829.94 15,025.92 11,699.63 12,870.00 15,418.00 2,548.00 19.80% Total Expense: 11,829.94 15,025.92 11,699.63 12,870.00 15,418.00 2,548.00 19.80% Total Fund: 543 - EUCLID SOUTH LLD: 8,008.78 4,668.76 -1,493.84 7,542.00 4,994.00 -2,548.00 -33.78% Fund: 544 - EUCLID NORTH LLD
Revenue
3475 - EUCLID NORTH 15,831.20 16,155.00 8,478.75 16,625.00 16,625.00 0.00 0.00% Total Revenue: 15,831.20 16,155.00 8,478.75 16,625.00 16,625.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 9,454.40 9,061.17 9,434.23 10,340.00 12,620.00 2,280.00 22.05% Total Expense: 9,454.40 9,061.17 9,434.23 10,340.00 12,620.00 2,280.00 22.05% Total Fund: 544 - EUCLID NORTH LLD: 6,376.80 7,093.83 -955.48 6,285.00 4,005.00 -2,280.00 -36.28%

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Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 550 - CENTRAL HUGHSON 2 - BAD
Revenue
3505 - CENTRAL HUGHSON 2 8,088.46 7,865.32 5,374.42 8,252.00 8,252.00 0.00 0.00% Total Revenue: 8,088.46 7,865.32 5,374.42 8,252.00 8,252.00 0.00 0.00% Expense
3505 - CENTRAL HUGHSON 2 14,349.51 13,685.06 13,359.73 20,301.00 21,729.00 1,428.00 7.03% Total Expense: 14,349.51 13,685.06 13,359.73 20,301.00 21,729.00 1,428.00 7.03% Total Fund: 550 - CENTRAL HUGHSON 2 - BAD: -6,261.05 -5,819.74 -7,985.31 -12,049.00 -13,477.00 -1,428.00 11.85% Fund: 551 - FEATHERS GLEN - BAD
Revenue
3510 - FEATHERS GLEN 13,118.48 15,112.64 8,147.04 15,553.00 16,897.00 1,344.00 8.64% Total Revenue: 13,118.48 15,112.64 8,147.04 15,553.00 16,897.00 1,344.00 8.64% Expense
3510 - FEATHERS GLEN 14,474.64 15,231.15 17,986.06 19,921.00 22,749.00 2,828.00 14.20% Total Expense: 14,474.64 15,231.15 17,986.06 19,921.00 22,749.00 2,828.00 14.20% Total Fund: 551 - FEATHERS GLEN - BAD: -1,356.16 -118.51 -9,839.02 -4,368.00 -5,852.00 -1,484.00 33.97% Fund: 552 - FONTANA RANCH NORTH BAD
Revenue
3515 - FONTANA RANCH NORTH 24,393.60 24,665.12 13,304.48 24,708.00 24,708.00 0.00 0.00% Total Revenue: 24,393.60 24,665.12 13,304.48 24,708.00 24,708.00 0.00 0.00% Expense
3515 - FONTANA RANCH NORTH 13,553.10 14,955.82 15,432.35 26,182.00 28,037.00 1,855.00 7.09% Total Expense: 13,553.10 14,955.82 15,432.35 26,182.00 28,037.00 1,855.00 7.09% Total Fund: 552 - FONTANA RANCH NORTH BAD: 10,840.50 9,709.30 -2,127.87 -1,474.00 -3,329.00 -1,855.00 125.85% Fund: 553 - FONTANA RANCH SOUTH - BAD
Revenue
3520 - FONTANA RANCH SOUTH 16,695.48 17,455.53 10,671.49 18,659.00 19,681.00 1,022.00 5.48% Total Revenue: 16,695.48 17,455.53 10,671.49 18,659.00 19,681.00 1,022.00 5.48% Expense
3520 - FONTANA RANCH SOUTH 18,017.62 17,400.26 18,762.58 21,168.00 23,178.00 2,010.00 9.50% Total Expense: 18,017.62 17,400.26 18,762.58 21,168.00 23,178.00 2,010.00 9.50% Total Fund: 553 - FONTANA RANCH SOUTH - BAD: -1,322.14 55.27 -8,091.09 -2,509.00 -3,497.00 -988.00 39.38%

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Budget Comparison Report
6/18/2026 1:32:31 PM Page 65 of 68
Departmen…
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 554 - STERLING GLEN 3 - BAD
Revenue
3525 - STERLING GLEN 3 18,464.40 20,172.69 11,304.65 21,818.00 21,818.00 0.00 0.00% Total Revenue: 18,464.40 20,172.69 11,304.65 21,818.00 21,818.00 0.00 0.00% Expense
3525 - STERLING GLEN 3 12,390.85 11,968.71 12,690.85 26,059.00 26,486.00 427.00 1.64% Total Expense: 12,390.85 11,968.71 12,690.85 26,059.00 26,486.00 427.00 1.64% Total Fund: 554 - STERLING GLEN 3 - BAD: 6,073.55 8,203.98 -1,386.20 -4,241.00 -4,668.00 -427.00 10.07% Fund: 555 - EUCLID SOUTH - BAD
Revenue
3470 - EUCLID SOUTH 20,298.26 20,150.89 10,440.39 20,881.00 20,881.00 0.00 0.00% Total Revenue: 20,298.26 20,150.89 10,440.39 20,881.00 20,881.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 7,129.08 7,637.00 7,423.57 13,931.00 14,427.00 496.00 3.56% Total Expense: 7,129.08 7,637.00 7,423.57 13,931.00 14,427.00 496.00 3.56% Total Fund: 555 - EUCLID SOUTH - BAD: 13,169.18 12,513.89 3,016.82 6,950.00 6,454.00 -496.00 -7.14% Fund: 556 - EUCLID NORTH -BAD
Revenue
3475 - EUCLID NORTH 13,443.92 13,719.00 7,203.24 14,124.00 14,124.00 0.00 0.00% Total Revenue: 13,443.92 13,719.00 7,203.24 14,124.00 14,124.00 0.00 0.00% Expense
3470 - EUCLID SOUTH 4,883.16 5,427.63 5,352.83 10,053.00 10,626.00 573.00 5.70% Total Expense: 4,883.16 5,427.63 5,352.83 10,053.00 10,626.00 573.00 5.70% Total Fund: 556 - EUCLID NORTH -BAD: 8,560.76 8,291.37 1,850.41 4,071.00 3,498.00 -573.00 -14.08% Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DISTRICT Revenue
3605 - PROVINCE PLACE 24,661.61 26,574.34 14,014.15 27,210.00 27,941.00 731.00 2.69% Total Revenue: 24,661.61 26,574.34 14,014.15 27,210.00 27,941.00 731.00 2.69% Expense
3605 - PROVINCE PLACE 6,308.75 3,681.27 5,772.45 26,162.00 26,110.00 -52.00 -0.20% Total Expense: 6,308.75 3,681.27 5,772.45 26,162.00 26,110.00 -52.00 -0.20% Total Fund: 560 - PROVINCE PLACE COMMUNITY FACILITIES DI… 18,352.86 22,893.07 8,241.70 1,048.00 1,831.00 783.00 74.71%

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Budget Comparison Report
6/18/2026 1:32:31 PM Page 66 of 68
Departmen…
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget
%
Increase /
(Decrease)
Fund: 561 - PARKWOOD CFD
Revenue
3610 - PARKWOOD CFD 0.00 44,144.63 58,527.91 53,033.00 207,903.00 154,870.00 292.03% Total Revenue: 0.00 44,144.63 58,527.91 53,033.00 207,903.00 154,870.00 292.03% Expense
3610 - PARKWOOD CFD 0.00 36,278.46 85,767.04 47,899.00 197,256.00 149,357.00 311.82% Total Expense: 0.00 36,278.46 85,767.04 47,899.00 197,256.00 149,357.00 311.82% Total Fund: 561 - PARKWOOD CFD: 0.00 7,866.17 -27,239.13 5,134.00 10,647.00 5,513.00 107.38% Report Total: 3,124,257.25 2,951,105.44 4,585,274.20 815,983.96 102,187.90 -713,796.06 -87.48%

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Budget Comparison Report
6/18/2026 1:32:31 PM Page 67 of 68
Fund Summary
Fund
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
100 - GENERAL FUND 623,807.92 723,348.83 726,388.34 52,887.00 -133,616.00 -186,503.00 -352.64% 105 - GENERAL FUND CONTINGENCY RESE… 63,689.85 104,593.60 59,105.60 80,520.00 130,456.00 49,936.00 62.02% 110 - FIXED ASSETS 12,426.00 0.00 0.00 0.00 0.00 0.00 0.00% 210 - SEWER 246,567.13 111,760.03 507,928.05 -315,087.15 -327,001.15 -11,914.00 3.78% 215 - SEWER FIXED ASSET REPLACEMENT -815,183.61 -784,486.94 -367,202.50 -674,773.73 -287,833.73 386,940.00 -57.34% 220 - SEWER CAPACITY FEE 573,519.38 885,154.98 1,291,288.30 849,639.00 1,253,984.00 404,345.00 47.59% 225 - WWTP EXPANSION 527,723.44 533,069.43 400,261.47 515,133.48 559,175.15 44,041.67 8.55% 240 - WATER 132,008.26 106,116.86 513,719.69 -216,232.00 -335,251.00 -119,019.00 55.04% 245 - WATER TCP123 961,683.36 -4,128.79 -1,782.56 -15,000.00 -1,503,500.00 -1,488,500.00 9,923.33% 250 - WATER CAPACITY FEE 482,754.00 676,064.67 673,877.00 690,580.00 690,580.00 0.00 0.00% 255 - WATER FIXED ASSET REPLACEMENT 190,062.14 61,598.05 484,874.26 155,751.00 -217,757.00 -373,508.00 -239.81% 270 - COMMUNITY/SENIOR CENTER 210,235.26 -20,135.09 2,177.56 -1,614.00 420.00 2,034.00 -126.02% 280 - USF COMMUNITY CENTER -10,861.18 -11,453.18 -15,067.50 -15,792.00 -4,392.00 11,400.00 -72.19% 310 - GARBAGE 11,088.08 -3,709.39 190,336.83 36,025.00 39,450.00 3,425.00 9.51% 320 - GAS TAX 2103 28,780.29 -65,544.22 5,392.34 -140,462.00 38,295.00 178,757.00 -127.26% 321 - GAS TAX 2105 21,819.32 -80,462.37 26,854.45 -77,427.00 23,584.00 101,011.00 -130.46% 322 - GAS TAX 2106 -16,062.93 -8,289.68 3,026.23 -19,345.00 -4,900.00 14,445.00 -74.67% 323 - GAS TAX 2107 22,937.96 18,108.98 21,476.13 15,295.78 17,785.00 2,489.22 16.27% 324 - GAS TAX 2107.5 1,000.00 1,000.00 1,250.00 1,000.00 1,000.00 0.00 0.00% 325 - MEASURE L SALES TAX - ROADS 95,623.97 -369,710.46 -208,972.78 -327,936.00 -737,000.00 -409,064.00 124.74% 326 - SB 1-ROADS MAINTENANCE REHABIL… 118,248.75 169,737.78 183,730.91 -3,967.00 -3,967.00 0.00 0.00% 370 - COMMUNITY ENHANCEMENT DEV I… 104,085.00 146,398.16 145,779.69 -25,489.00 -29,029.00 -3,540.00 13.89% 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 11,256.45 -14,840.00 -9,840.00 5,000.00 -33.69% 374 - DIABILITY ACCESS AND EDUCATION 1,121.76 1,600.56 1,819.44 1,400.00 1,400.00 0.00 0.00% 380 - CORONAVIRUS LOCAL FISCAL RECOV… 0.00 0.00 -171,475.43 0.00 0.00 0.00 0.00% 383 - VEHICLE ABATEMENT 13,918.29 -6,438.41 -53,788.87 -50,000.00 0.00 50,000.00 -100.00% 384 - SUPPLEMENTAL LAW ENFORCEMENT… 25,661.14 6,290.04 57,193.21 0.00 -13,345.00 -13,345.00 0.00% 392 - 94-STBG-799 HOUSING REHAB -231.58 401.36 503.17 600.00 800.00 200.00 33.33% 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 313.78 308.99 457.07 260.00 450.00 190.00 73.08% 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 -507,898.66 0.00 572,410.63 572,410.63 0.00% 450 - STORM DRAIN DEV IMPACT FEE -33,151.12 240,699.63 394,798.57 51,300.00 211,236.00 159,936.00 311.77% 451 - PUBLIC FACIILITY DEV IMPACT FEE 177,541.27 255,924.62 216,837.68 -71,412.42 -1,328.00 70,084.42 -98.14% 452 - PUBLIC FACILITY STREETS DEV IMPA… 120,908.50 182,912.50 176,343.00 140,000.00 141,700.00 1,700.00 1.21% 453 - PARK DEV IMPACT FEE -778,155.85 1,600.00 0.00 182,536.00 0.00 -182,536.00 -100.00% 454 - PARKLAND IN LIEU -39,053.85 2,934.70 1,395.93 800.00 1,500.00 700.00 87.50%

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Budget Comparison Report
6/18/2026 1:32:31 PM Page 68 of 68
Fund
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
YTD Activity
Through Jun
2025-2026

MID YEAR
2026-2027
FINAL
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Increase /
(Decrease)
520 - RDA SUCCESSOR AGENCY 639.42 136,574.55 -26,350.97 90,302.00 94,202.00 3,900.00 4.32% 530 - BRITTANY WOODS- LLD -7,347.22 -7,157.61 -9,376.74 -10,031.00 -9,192.00 839.00 -8.36% 531 - CENTRAL HUGHSON 2- LLD -2,984.81 -6,608.43 -9,481.58 -11,162.00 -5,509.00 5,653.00 -50.65% 532 - FEATHERS GLEN LLD -9,899.35 -12,538.34 -21,707.84 -18,098.00 -13,877.00 4,221.00 -23.32% 533 - FONTANA RANCH NORTH- LLD 6,149.37 2,570.20 -7,112.70 -519.00 1,711.00 2,230.00 -429.67% 534 - FONTANA RANCH SOUTH- LLD 5,809.42 6,654.45 -789.94 6,034.00 6,042.00 8.00 0.13% 535 - RHAPSODY I - LLD -2,564.15 -2,450.11 -4,886.12 -3,904.00 -4,317.00 -413.00 10.58% 536 - RHAPSODY 2- LLD 6,119.46 6,586.24 601.18 6,033.00 5,714.00 -319.00 -5.29% 537 - SANTA FE ESTATES 1 - LLD -17,129.62 -17,028.17 -18,750.40 -18,801.00 -18,957.00 -156.00 0.83% 538 - SANTA FE ESTATES 2 - LLD -12,215.58 -11,780.69 -12,960.13 -12,152.00 -12,558.00 -406.00 3.34% 539 - STARN ESTATES - LLD -2,748.39 -1,579.72 -4,021.84 -3,340.00 -3,187.00 153.00 -4.58% 540 - STERLING GLEN 3 - LLD -1,010.71 -3,050.13 -11,495.68 -7,325.00 -2,689.00 4,636.00 -63.29% 541 - SUNGLOW - LLD -6,303.33 -5,671.51 -9,534.33 -8,326.00 -7,832.00 494.00 -5.93% 542 - WALNUT HAVEN 3 - LLD -2,574.62 -2,194.25 -4,732.77 -3,466.00 -3,435.00 31.00 -0.89% 543 - EUCLID SOUTH LLD 8,008.78 4,668.76 -1,493.84 7,542.00 4,994.00 -2,548.00 -33.78% 544 - EUCLID NORTH LLD 6,376.80 7,093.83 -955.48 6,285.00 4,005.00 -2,280.00 -36.28% 550 - CENTRAL HUGHSON 2 - BAD -6,261.05 -5,819.74 -7,985.31 -12,049.00 -13,477.00 -1,428.00 11.85% 551 - FEATHERS GLEN - BAD -1,356.16 -118.51 -9,839.02 -4,368.00 -5,852.00 -1,484.00 33.97% 552 - FONTANA RANCH NORTH BAD 10,840.50 9,709.30 -2,127.87 -1,474.00 -3,329.00 -1,855.00 125.85% 553 - FONTANA RANCH SOUTH - BAD -1,322.14 55.27 -8,091.09 -2,509.00 -3,497.00 -988.00 39.38% 554 - STERLING GLEN 3 - BAD 6,073.55 8,203.98 -1,386.20 -4,241.00 -4,668.00 -427.00 10.07% 555 - EUCLID SOUTH - BAD 13,169.18 12,513.89 3,016.82 6,950.00 6,454.00 -496.00 -7.14% 556 - EUCLID NORTH -BAD 8,560.76 8,291.37 1,850.41 4,071.00 3,498.00 -573.00 -14.08% 560 - PROVINCE PLACE COMMUNITY FACIL… 18,352.86 22,893.07 8,241.70 1,048.00 1,831.00 783.00 74.71% 561 - PARKWOOD CFD 0.00 7,866.17 -27,239.13 5,134.00 10,647.00 5,513.00 107.38% Report Total: 3,124,257.25 2,951,105.44 4,585,274.20 815,983.96 102,187.90 -713,796.06 -87.48%

Page 126 of 131 ends

FUND FUND NAME DEPT DESCRIPTION COST
240 WATER 2410 New Hydrants $ 7,000
384 SUPPLEMENTAL LAW ENFORCEMENT SERVICE FUND 3840 3 New Cameras for Police Services $ 13,345 372 IT RESERVE 3720 Computer Hardware $ 20,000
100 GENERAL FUND 1070 New Truck for streets $ 70,000
240 WATER 2410 New Van for water parts $ 72,000
380 CORONAVIRUS LOCAL FISCAL RECOVERY FUND 7000 Downtown Lighting & Speakers1 $ 101,180 370 COMMUNITY ENHANCEMENT DEV IMPACT FEE 7000 Playground structure at Fonanta Park1 $ 161,029326 SB 1 ROADS MAINTENANCE REHABILITATION 8000 Whitmore Sidewalk Improvement Pro $ 163,967451 PUBLIC FACIILITY DEV IMPACT FEE 7000 Land Acquisition (Postma)1 $ 230,528 215/255 SEWER/WATER FIXED ASSET REPLACEMENT 7000 7th Street Project $ 819,410 325 MEASURE L SALES TAX ROADS 8000 Final phase of Measure L Surface Im 1,195,000 $ 245 WATER TCP123 2420 TCP Project1 $ 1,500,000 TOTAL CAPITAL PROJECTS $ 4,353,459
380 CORONAVIRUS LOCAL FISCAL RECOVERY FUND 6000 Downtown Seasonal Supplies1 $ 15,000 380 CORONAVIRUS LOCAL FISCAL RECOVERY FUND 6000 Hughson Civic Center1 $ 49,028380 CORONAVIRUS LOCAL FISCAL RECOVERY FUND 6000 Development Impact Fee Study1 $ 21,511380 CORONAVIRUS LOCAL FISCAL RECOVERY FUND 6000 Master Plan Update1 $ 89,034215 SEWER FIXED ASSET REPLACEMENT 7000 Lift Station Hatch Road Reparis1 $ 250,000 TOTAL NON-CAPITAL PROJECTS 424,573 $ TOTAL PROJECTS 4,778,032 $ 1Rolled over from FY25/26 Budget

CITY OF HUGHSON CAPITAL PROJECTS & MAJOR PURCHASES
FISCAL YEAR 2026-27

EXHIBIT B

Page 127 of 131 ends

EXHIBIT C
Current Fund Balance
as of 06/30/25 1,472,235 $
Quarterly Transfer In 126,956
Estimated Fund Balance
as of 06/30/26 $ 1,599,191
Estimated General Fund Expenses
FY2026/27 4,828,072
Less One-Time Expenditures (258,956)
Estimated Expenses 4,569,116
Required Reserve 35% 1,599,191
Transfer in to meet reserve 126,956
Estimated Fund Balance as of 6/30/26 $ 1,599,191
Fund 105 General Fund Contingency Reserve
Fiscal Year 2026-27 Final Budget

Page 128 of 131 ends

Adopted by the Hughson City Council 6/23/08
EXHIBIT "D"
City of Hughson
Contingency Reserve Fund Policy
June 22, 2026
Background and Purpose
Fiscal stability is an important factor for all cities. Sound financial management includes the practice and discipline of maintaining adequate reserve funds for known and unknown contingencies. Such contingencies and occurrences include, but are not limited to:
• Cash flow requirements
• Economic uncertainties including downturns in the local, state or national economy • Local emergencies and natural disasters
The establishment of prudent financial reserve policies is important to ensure the longterm financial health of the City.

Applicability
This policy will apply to the City General Fund.

Policy
It is the policy of the City Council of the City of Hughson:

1. To establish a Contingency Reserve Fund balance of thirty-five percent (35%) of the operating expenditures of the General Fund which would be sufficient to finance operations for a period of 4 months.
a) Moneys set aside in the Contingency Reserve Fund shall not be reduced below thirty-five percent (35%) of operations level without prior approval of the City Council.
b) Each fiscal year during the budget process, the Contingency Reserve Fund will be re-evaluated by City Council to determine if adequate levels of reserve are maintained based on the economic conditions of the area. c) The Contingency Reserve Fund would be available only as a temporary revenue source to be used while an orderly financial plan for cost-reduction or revenue enhancement is developed.

Page 129 of 131 ends

CITY OF HUGHSON

CITY COUNCIL
RESOLUTION NO. 2026-17

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON ADOPTING THE FINAL BUDGET FOR FISCAL YEAR 2026-27 AND AMENDING THE

CONTINGENCY RESERVE FUND POLICY
WHEREAS, on June 22, 2026, the City Manager, Finance Director and City Staff submitted and presented to the City of Hughson Budget and Finance Subcommittee the Fiscal Year 2026-27 Final Budget for review and consideration in accordance with established policies and objectives; and
WHEREAS, the Fiscal Year 2026-27 Final Budget has been presented to the City Council for review, consideration and adoption; and
WHEREAS, as a part of the Fiscal Year 2026-27 Final Budget, it is recommended that Council amend the Contingency Reserve Fund Policy adopted by the City Council on June 23, 2008, by increasing the Contingency Reserve Fund balance of thirty-three percent (33%) to thirty-five percent (35%); and
WHEREAS, the Fiscal Year 2026-27 Final Budget is based on significant analysis of the City’s needs and direction of the City Council after budget review sessions.

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Hughson hereby approve the following:

1. The Fiscal Year 2026-27 Final Budget attached hereto as Exhibit “A”, containing revenue and expenditure estimates and appropriations for the General Fund, all Other Funds and the RDA Successor Agency Fund for the Fiscal Year beginning July 1, 2026, and ending June 30, 2027, in the total amount of $18,225,918; and

2. Amending the Contingency Reserve Fund Policy adopted by the City Council on June 23, 2008, by increasing the Contingency Reserve Fund balance of thirty-three percent (33%) to thirty-five percent (35%);
PASSED AND ADOPTED, by the City Council of the City of Hughson at its regular meeting held on this 22nd day of June 2026, by the following roll call votes:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

Page 130 of 131 ends

APPROVED:

____________________
GEORGE CARR, Mayor
ATTEST:
_______________________________
DOMINIQUE ROMO, City Manager

Page 131 of 131 ends
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